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Home My WebLink AboutCC 2009-06-10 AgendasCITY OF NORTH RICHLAND HILLS CITY COUNCIL WORK SESSION JUNE 10, 2009 - 6:00 P.M. AGENDA The City Council of the City of North Richland Hills will hold a work session on Wednesday, June 10, 2009 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 2009/2010 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 5, 200 at q'~2 p,~,~ 7^'n As i tan ~ ity Secretary Planning Workshop -Fiscal Year 2009/2010 6:00 pm, Wednesday, June 10, 2009 Library Community Room - Information Report -Mid-Year Budget Update - 2007/2008 Year End Fund Balances (LK) - 2008/2009 Revised Budget o Estimated Revenues & Expenditures (MM) o May 2009 Financial Report -Year-to-Date Actuals (MM) - 2009/2010 P reliminary Budget o Preliminary Tax Rolls (LK} o Preliminary Revenues & Expenditures (MM) o Cost Savings Initiatives (ER) o Issues -Current ^ Impact Fee/Utility Rate Study (MC/LK) ^ Planning for Future Bond Election (LK) ^ Update of Recreation Center Public Input and Consideration of Inclusion of Senior Services (VL) ^ TMRS Update (PH) ^ GASB 45 (LK) ^ Southside Revitalization Project (ER) ^ Animal Shelter (JP) ^ Preliminary Budget Considerations (KB) o Issues -Future ^ Golf Course Maintenance Equipment (VL) ^ Crime Control District Election (J P) o Updates ^ Public Sector Collective Bargaining (PH) ^ In-House Design on Capital P rojects (MC) ^ Ambulance Fee Adjustments Update (JP/LK) ^ 820/Davis Ramp Relocation (MC) ^ Expansion of TIF #1 (LK) ^ Commercial Redevelopment (JP) ^ Insurance Fund Update (PH) ^ Tax Increment Reinvestment Zone #2 (LK) ^ Operational Cost Changes (MM) - Comparison Information (MM & LK) - Facts and Figures (MM & LK) - Budget Calendar (MM) • O O • INFORMAL REPORT TO MAYOR AND CITY COUNCIL No. IR 2009-061 Date: June 10, 2009 Subject: Planning and Program of Services Workshop Meeting -Fiscal Year 2009/2010 At the Planning and Program of Services Workshop Meeting this year, City Council and staff will discuss the FY 2009/2010 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 200.7/2008 year end balance, FY 2008/2009 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 managerial review. Staff will also further study the projected revenue to assure against overspending. Funds will continue to be tight in FY 200912010. After dropping in FY 2008/2009, sales tax is expected to level off. Property taxes are also expected to stay at FY 2008/2009 levels going into FY 2009/2010. Because of this, Council will not see many new programs introduced. The new programs Council does see staff believe are vital to accomplishing Council's goals. Departments are also continuing to look for cost savings. All departments have 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 effects of the national and regional economy will have the biggest affect on the upcoming year's budget. The City must handle this situation deftly. We must continue to provide the level of service our residents have come to expect while dealing with continuing decreased revenue. 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, ~C7~~~ ~J-~,~~i~ of Larry J. Cunningham City Manager ISSUED BY THE CITY MANAGER NORTH RICHLAND HILLS, TEXAS • C 3 4 S • • w h .w.u is w. :,..4' # .: J: ,. w ~ .. F : ,... ,,. o ...:., < w w. „ ,.. Fund Definitions 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 Investigation 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. - Drainage 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. e.. f ~? ~ ~ ~i...: ~z.: € .t' ,.';°:f3 ,..:,...?...,...~c sue. ~t t...;...?~.i1':...Y< ._, N.. ,i, ~t.,....:v ..,., ....,#.~.F F ,•-r.~•s f..r..::.?3><.:;.. ;., NE~H - 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 Fund -revenues for this fund are mainly from red light camera citations. Policy guidelines establish three areas in which revenues from this fund are used: 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, and 3) equipment that is needed for personnel who work 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. - Aquatic 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. - Building 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. - Equipment 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. - 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. ~... ~ ~,£,,, ~..e Er~E~>. ('" C.. -..1? } ; - i. kY';~ ~. .. ... .,.3 s; `~ ...,._. £. ~... L.}3.~1, :: .;c.,- 4a ..~x $> ~.. r i.~ s ~f:s~:t; i..3f.a?..,i~r.:,:Z~::~ , ..,~ ~,? W. 4 Y 1.' i 2 NRH Information Services Fund -fund balance in this fund is restricted for future technology needs, replacement of major computer systems, and major upgrades of technology. • ~... , . ~ k ~ k~ ) f` \: • ...2: t .; y`C::^~' ~ ~ r . ~ :..,. k ; t E ~..,. f • b .. { - 2. f f ~ '~ s. ~: i 3 • • • 6 .S ~q ~ 55 pew ... C+r £ .!dw.. XN ..J ' .:. .. .:. rca .: k -: ::: .. ,.: S R: ~ x.. T: 4 $ Cv6 $ ;` '0.9"kc,~:, x: y. Fund Balances NRH FUND BALANCE SUMMARY FOR FISCALYEAR 2008 AUDITED AUDITED INCREASE/ BALANCE AS OF BALANCE AS OF (DECREASE) FUND 09/30/07 09/30/08 FY 20 08 General Fund (Unreserved/Undesignated) $ 8,307,638 $ 8,354,612 $ 46,974 General Fund Designated for Economic $ 2 522 920 $ 2,543 875 $ 20,955 D eve to ment , , , General Fund Designated for Municipal Court $ _ $ 323,518 $ 323,518 Technology & Security General Fund Designated for Benefit Conversion $ _ $ 100 000 $ 100,000 Program , General Fund Designated for Savings Incentive $ 250,360 $ 250,360 $ - Program General Fund Designated for Retirement $ 250,000 $ 250,000 $ - Stabilization (TMRS) General Fund Designated for Utility Billing Assistance $ 53,739 $ 98,962 $ 45,223 (TXU Settlement) General Fund Designated for 820 Facility Planning $ 1,050,000 $ 400,000 $ (650,000 General Fund Designated for Crime Control District $ _ $ 200 000 $ 200,000 Contingency , General Fund Designated for Rail Station Project $ 700,000 $ 800,000 $ 100,000 General Fund Designated for FY 2009 Budgeted $ _ $ 168,064 $ 168,064 Loan forGolf Course for Equipment General Fund Designated for Insurance Restoration $ 347,400 $ 115,800 $ (231,600 Plan General Fund Designated for Education and Training $ _ $ 34 416 $ 34,416 Program , General Fund Designated for Tuition Assistance $ _ $ 110,074 $ 110,074 Program General Debt Service Fund $ 2,383,141 $ 3,149,010 $ 765,869 Utility Fund (Operating and Restricted Cash) $ 19,652,249 $ 21,288,242 $ 1,635,993 Golf Course Fund (Operating & Restricted Cash) $ 253,630 $ 808,133 $ 554,503 Aquatic Park Fund (Operating & Restricted Cash) $ 3,903,312 $ 4,314,710 $ 411,398 Facilities & Construction Services Fund $ 2,764,384 $ 2,486,136 $ (278,248 Fleet Services Fund $ 2,603,745 $ 2,261,953 $ (341,792 Self Insurance Fund $ 3,518,411 $ 5,086,010 $ 1,567,599 Information Services Fund (Operating & Restricted $ 2,822,776 $ 3,055,169 $ 132,393 Cash Reserved for Improvements) Promotional Fund $ 288,213 $ 345,566 $ 57,353 Donations Fund $ 564,144 $ 669,311 $ 105,167 Special Investigation Fund $ 464,174 $ 427,436 $ (36,738 Drainage Utility Fund $ 575,618 $ 727,425 $ 151,807 Permanent Street Maintenance Fund $ 725,920 $ 1,017,850 $ 291,930 Sidewalk Maintenance Fund $ 58,759 $ 70,808 $ 12,049 Gas Development Fund $ 545,057 $ 6,253,307 $ 5,708,250 Traffic Safety Fund (New in FY 2007) $ 1,815 $ 82,434 $ 80,619 Park & Recreation Faalities Development Fund $ 4,526,487 $ 4,753,396 $ 226,909 Economic Development Fund (Fund Balance) $ 1,225,466 $ 1,516,920 $ 291,454 Crime Control & Prevention District Fund (Fund $ 1,643,100 $ 897,447 $ (745,653 Balan oe ~' :.>< <:?s z.., ,.~? ..., ,~ ,. ..... ... .. s i`~ < a u.t_ #'i ~~~3t ii ~~ .~t: ... ? if:.3f E.,,,? sz.£ 5. :? t.~ #~id ft:~ c `~ O ~D t tA' C 4 m ~. j .•, . 9f ~ 7 .. ^~" ...,.......,...,...,.,~.,.....,x....,...., ..w....,,,....,.....,.,......,..,.,...,.,.,......,..,....., ~~ ~ .................... a a{~ ~ ~i .w.,.~.».......v,.,,...,..,...v,.,...,.,...,.....,.,.........,.,,...,...........,.,~,...,......................,.....,.,..,,...w,...w...........,.,,..,.,,...,..,,...,..~..,...,.,...,.................,.....,.,....v.w........,,,.,.....,.,.....~.,.. • C~ J • FISCAL YEAR 2008-2009 SCHEDULE 1 -SUMMARY OF REVENUES AND EXPENDITURES GENERAL FUND ADOPTED REVISED DIFF. PRIOR REVISED DIFF. TO BUDGET BUDGET REVISED TO YEAR EXCLUDING ADOPTED FY 2008/09 FY 2008/09 ADOPTED ENCUMB. ENCUMB. BUDGET REVENUES Taxes $27,808,772 $27,230,098 ($578,674) $0 $27,230,098 ($578,674) Fines & Forfeitures 2,089,410 2,318,000 228,590 0 2,318,000 228,590 Licenses & Permits 1,636,650 1,115,004 (521,646) 0 1,115,004 (521,646) Charges for Service 3,330,098 3,238,062 (92,036) 0 3,238,062 (92,036) Intergovernmental 2,946,481 2,946,481 0 0 2,946,481 0 Miscellaneous 929,394 707,180 222,214 0 707,180 222,214 Sub-Total Revenues 38,740,805 $37,554,825 ( 1,185,980) 0 $37,554,825 (1,185,980) Appropriation from Fund Balance Legal Settlement $0 $112,308 $112,308 $0 $112,308 $112,308 Insurance Reserves 115,800 115,800 0 0 115,800 0 Golf Course Equipment Loan 168,064 168,064 0 0 168,064 0 Previous Year Encumbrances 0 590,474 590,474 (590,474) 0 0 $283,864 $986,646 $702,782 ($590,474) $396,172 $112,308 TOTAL REVENUES $39,024,669 $38,541,471 ($483,198) ($590,474) $37,950,997 ($1,073,672) EXPENDITURES City Council $136,504 $122,221 ($14,283) $0 $122,221 ($14,283) City Manager 554,578 552,490 (2,088) 0 552,490 (2,088) Communications 533,220 546,458 13,238 (21,853) 524,605 (8,615) City Secretary 506,687 500,465 (6,222) (1,521) 498,944 (7,743) Legal 350,000 317,846 (32,154) 0 317,846 (32,154) Human Resources 123,521 122,088 (1,433) 0 122,088 (1,433) Finance 893,084 885,303 (7,781) 0 885,303 (7,781) Budget 8~ Research 386,779 383,924 (2,855) 0 383,924 (2,855) Municipal Court 1,256,827 1,219,235 (37,592) (21,200) 1,198,035 1,219,235 Planning and Inspections 1,046,918 1,029,458 (17,460) 0 1,029,458 (17,460) Economic Development 166,836 166,076 (760) 0 166,076 (760) Library 1,933,659 1,923,868 (9,791) (14,155) 1,909,713 (23,946) Neighborhood Services 1,628,257 1,758,254 129,997 (163,717) 1,594,537 (33,720) Public Works 3,591,051 3,525,304 (65,747) (15,955) 3,509,349 (81,702) Fleet Services 0 192,739 192,739 0 192,739 192,739 Parks & Recreation 2,771,201 2,744,689 (26,512) (5,400) 2,739,289 (31,912) Police 10,440,514 10,334,378 (106,136) (43,890) 10,290,488 (150,026) Emergency Management 397,612 396,151 (1,461) 0 396,151 (1,461) Fire 9,364,937 9,149,091 (215,846) (55,621) 9,093,470 (271,467) Building Services 641,893 407,346 (234,547) 0 407,346 (234,547) Non-Departmental 1,487,102 1,725,865 238,763 247,163 1,478,702 8,400 Sub-Total Departments 38,211,180 38,003,249 (207,931) (590,474) 37,412,775 479,622 Reserves 8 Other Expenditures Reserves $415,800 $47,589 ($368,211) $0 $47,589 ($368,211) Golf Course Equipment Replacement 168,064 168,064 0 0 168,064 0 Market Adjustment 188,634 188,634 0 0 188,634 0 Legal Settlement 0 112,308 112,308 0 112,308 112,308 Sub-Total Reserves and Other $772,498 $516,595 ($255,903) $0 $516,595 ($255,903) TOTAL EXPENDITURES $38,983,678 $38,519,844 ($463,834) ($590,474) $37,929,370 $223,719 BALANCE $40,991 $21,627 ($19,364) $0 $21,627 ($1,297,391) >.... , ,..... < ,. ."::.bus.. ~> '{s ri.~i.3 c. t.~ J ..', f.r, :?t>: ~~..< .~ ~~~~ ,b.s ~~ ., ~;..?.~ ~3>:i ~x~i..,a o:3 .. ~.~ i.:~a.: .~- ::.'. .. ...... ... .. .. _ .w • FISCAL YEAR 2008-2009 SCHEDULE 2 -SUMMARY OF REVENUES GENERAL FUND • • TAXES Cun-ent Property Taxes Delinquent Property Taxes Penalty and Interest Franchise Fees Utility Fund Franchise Taxes Sales Taxes Mixed Beverages Payment in Lieu of Taxes Sub-Total FINES AND FORFEITURES Municipal Court Fines Library Fines Warrant & Arrest Fees Sub-Total LICENSES AND PERMITS Building Permits Electrical Permits Plumbing Permits Mechanical Permits Gas Drilling Permits Miscellaneous Permits Apartment Inspection Fees Curb & Drainage Insp. Fees Re-Inspection Fees License Fees Contractor Registration Fees Plan Review/Application Fee Animal License/Adoption Fees Animal Control Impoundment Crematorium Revenues Auto Impoundment Fees Food Service Permits Food Managers School Fire Inspection/Alarm Fees Publicity Fees -Recreation Sub-Total :.., , y ,, .: .....: ,.. .: ,... w ~' ADOPTED REVISED DIFF. PRIOR REVISED DIFF. TO BUDGET BUDGET REVISED TO YEAR EXCLUDING ADOPTED FY 2008/09 FY 2008/09 ADOPTED ENCUMB. ENCUMB. BUDGET $13,563,627 $13,563,627 $0 $0 $13,563,627 $0 150,000 150,000 0 0 150,000 0 115,000 115,000 0 0 115,000 0 3,669,722 3,762,622 92,900 0 3,762,622 92,900 727,285 797,223 69,938 0 797,223 69,938 9,008,200 8,377,626 (630,574) 0 8,377,626 (630,574) 130,000 89,000 (41,000) 0 89,000 (41,000) 444,938 375,000 (69,938) 0 375,000 (69,938) $27,808,772 $27,230,098 ($578,674) $0 $27,230,098 ($578,674) $1,775,410 $1,938,000 $162,590 $0 $1,938,000 $162,590 80,000 80,000 0 0 80,000 0 234,000 300,000 66,000 0 300,000 66,000 $2,089,410 $2,318,000 $228,590 $0 $2,318,000 $228,590 $740,000 $330,000 ($410,000) $0 $330,000 ($410,000) 50,000 21,000 (29,000) 0 21,000 (29,000) 70,000 52,000 (18,000) 0 52,000 (18,000) 65,000 75,000 10,000 0 75,000 10,000 20,000 21,000 1,000 0 21,000 1,000 135,550 92,100 (43,450) 0 92,100 (43,450) 85,000 89,640 4,640 0 89,640 4,640 10,000 21,964 11,964 0 21,964 11,964 7,500 2,500 (5,000) 0 2,500 (5,000) 18,000 18,000 0 0 18,000 0 80,000 75,000 (5,000) 0 75,000 (5,000) 15,000 19,850 4,850 0 19,850 4,850 60,200 42,200 (18,000) 0 42,200 (18,000) 65,000 53,000 (12,000) 0 53,000 (12,000) 8,000 8,000 0 0 8,000 0 15,000 17,250 2,250 0 17,250 2,250 102,000 104,000 2,000 0 104,000 2,000 28,000 16,000 (12,000) 0 16,000 (12,000) 24,500 24,500 0 0 24,500 0 37,900 32,000 (5,900) 0 32,000 (5,900) $1,636,650 $1,115,004 ($521,646) $0 $1,115,004 ($521,646) .., ~ ~ • • • FISCAL YEAR 2008-2009 SCHEDULE 2 -SUMMARY OF REVENUES GENERAL FUND ADOPTED REVISED DIFF. PRIOR REVISED DIFF. TO BUDGET BUDGET REVISED TO YEAR EXCLUDING ADOPTED FY 2008/09 FY 2008/09 ADOPTED ENCUMB. ENCUMB. BUDGET CHARGES FOR SERVICE Park Facility Rental $6,500 $9,230 $2,730 $0 $9,230 $2,730 Recreation Center Rental 16,000 16,000 0 0 16,000 0 ' Ambulance Fees 2,307,903 2,153,732 (154,171) 0 2,153,732 (154,171) Garbage Billing 233,500 306,000 72,500 0 306,000 72,500 Contributions 10,000 10,000 0 0 10,000 0 Maps & Codes 50 0 (50) 0 0 (50) Recreation Fees 445,445 445,600 155 0 445,600 155 Cultural Arts 8,200 8,200 0 0 8,200 0 Athletic Revenue 127,000 135,200 8,200 0 135,200 8,200 Recreation Special Events 8,500 8,500 0 0 8,500 0 Planning & Zoning Fees 31,000 15,600 (15,400) 0 15,600 (15,400) Sale of Accident Reports 25,000 18,000 (7,000) 0 18,000 (7,000) Vital Statistics 95,000 82,000 (13,000) 0 82,000 (13,000) Mowing 16,000 30,000 14,000 0 30,000 14,000 Video Services & Sales o 0 0 0 0 0 Sub-Total $3,330,098 $3,238,062 ($92,036) $0 $3,238,062 ($92,036) INTERGOVERNMENTAL Indirect Costs: General CIP $212,750 $212,750 $0 $0 $212,750 $0 Utility Fund 1,559,824 1,559,824 0 0 1,559,824 0 Park & Rec Facilities Dev. Corp. 302,451 302,451 0 0 302,451 0 Crime Control District 100,000 100,000 0 0 100,000 0 Aquatic Park Fund 112,783 112,783 0 0 112,783 0 Direct Costs: 0 0 0 0 General Fund Police Salaries 658,673 658,673 0 0 658,673 0 Gas Development Fund 0 0 0 0 0 0 Sub-Total $2,946,481 $2,946,481 $0 $0 $2,946,481 $0 MISCELLANEOUS Interest Income $590,254 $380,417 ($209,837) $0 $380,417 ($209,837) Sale of City Property 15,000 15,000 0 0 15,000 0 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 5,013 13 0 5,013 13 Tax Attorney Fees 55,000 55,000 0 0 55,000 0 Other Income 37,400 25,000 (12,400) 0 25,000 (12,400) General CIP 0 0 0 0 0 0 SRO Reimbursement (BISD) 186,740 186,750 10 0 186,750 10 Sub-Total $929,394 $707,180 ($222,214) $0 $707,180 ($222,214) APPROPRIATION -FUND BALANCE Legal Settlement $0 $112,308 $112,308 $0 $112,308 $112,308 Insurance Reserve 115,800 115,800 0 0 115,800 0 Golf Course Equipment Loan 168,064 168,064 0 0 168,064 0 Previous Year Encumbrances 0 590,474 590,474 (590,474) 0 0 $283,864 $986,646 $702,782 ($590,474) $396,172 $112,308 TOTAL REVENUES $39,024,669 $38,541,471 ($483,198) ($590,474) $37,950,997 ($1,073,672) ,< k.... , .. _. ,.. ~€ .i .. .. .. < ..,<x 4 , 'S ~. {' ~ ~ .,.}} Y < Y k : > f ? ":• <.,~ k 5~ i < <.Y'£ ...., tl ~ '~ < } ~ \::'; H k.. '~ :.y.. •,. r ,.. .. ,.. ~~ ~ .:~ -,.. :.~ ~,.< ; ?i.:.} ti I>: ?~.3 x c.:. i :..iE ?~.i a., w., ~i ... ~3" ". ai k ,... e '3 ., M:;~. t. tio-..., . ,. £ .. 3 1 • h NRH FISCAL YEAR 2008-2009 SCHEDULE 3 -SUMMARY OF EXPENDITURES GENERAL FUND ADOPTED REVISED DIFF. PRIOR REVISED DIFF. TO BUDGET BUDGET REVISED TO YEAR EXCLUDING ADOPTED FY 2008/09 FY 2008/09 ADOPTED ENCUMB. ENCUMB. BUDGET City Council $136,504 $122,221 ($14,283) $0 $122,221 ($14,283) City Manager $554,578 $552,490 ($2,088) $0 $552,490 ($2,088) Communications Public Information $221,289 $220,271 ($1,018) $0 $220,271 ($1,018) Citicable 311,931 326,187 14,256 (21,853) 304,334 (7,597) ~~ Total Communications $533,220 $546,458 $13,238 ($21,853) $524,605 ($8,615) City Secretary City Secretary $288,943 $285,184 ($3,759) ($1,521) $283,663 ($5,280) I~ Record Management 217,744 215,281 (2,463) 0 215,281 (2,463) ~~, Total City Secretary $506,687 $500,465 ($6,222) ($1,521) $498,944 ($7,743) ~I Legal $350,000 $317,846 ($32,154) $0 $317,846 ($32,154) ~~~ Human Resources $123,521 $122,088 ($1,433) $0 $122,088 ($1,433) ~ Finance ', Accounting & Administration $651,573 $647,361 ($4,212) $0 $647,361 ($4,212) Purchasing 241,511 237,942 (3,569) 0 237,942 (3,569) Total Finance $893,084 $885,303 ($7,781) $0 $885,303 ($7,781) Budget & Research Budget $91,352 $89,437 ($1,915) $0 $89,437 ($1,915) Tax 245,993 245,993 0 0 245,993 0 Internal Audit 49,434 48,494 (940) 0 48,494 (940) Total Budget & Research $386,779 $383,924 ($2,855) $0 $383,924 ($2,855) Municipal Court Administration/Prosecution $319,203 $324,779 $5,576 ($18,700) $306,079 ($13,124) Court Records 433,491 432,740 (751) (2,500) 430,240 (3,251) Warrants 346,507 329,153 (17,354) 0 329,153 (17,354) Teen Court 64,802 64,802 0 0 64,802 0 Judicial 92,824 67,761 (25,063) 0 67,761 (25,063) Total Municipal Court $1,256,827 $1,219,235 ($37,592) ($21,200) $1,198,035 $1,219,235 Planning and Development Administration $81,911 $81,911 $0 $0 $81,911 $0 Inspections 656,842 642,366 (14,476) 0 642,366 (14,476) Planning 308,165 305,181 (2,984) 0 305,181 (2,984} Total Planning and Development $1,046,918 $1,029,458 ($17,460) $0 $1,029,458 ($17,460) Economic Development $166,836 $166,076 ($760) $0 $166,076 ($760) Library General Services $220,193 $217,622 ($2,571) $0 $217,622 ($2,571) Public Services 876,657 883,784 7,127 (13,344) 870,440 (6,217) Technical Services 836,809 822,462 (14,347) (811) 821,651 (15,158) Total Library $1,933,659 $1,923,868 ($9,791) ($14,155) $1,909,713 ($23,946) v., Y } .k.,.,..,. F ~. <... . 4 s ~ a . ,z. • • • FISCAL YEAR 2008-2009 SCHEDULE 3 -SUMMARY OF EXPENDITURES GENERAL FUND ADOPTED REVISED DIFF. PRIOR REVISED DIFF. TO BUDGET BUDGET REVISED TO YEAR EXCLUDING ADOPTED FY 2008/09 FY 2008/09 ADOPTED ENCUMB. ENCUMB. BUDGET Neighborhood Services Neighborhood Resources $313,261 $316,894 $3,633 ($5,000) $311,894 ($1,367) Humane Division 695,575 673,882 (21,693) 0 673,882 (21,693) Consumer Health 272,772 266,558 (6,214) 0 266,558 (6,214) Code Compliance 346,649 372,203 25,554 (30,000) 342,203 (4,446) Special Programs 0 128,717 128,717 (128,717) 0 0 Total Neighborhood Services $1,628,257 $1,758,254 $129,997 ($163,717) $1,594,537 ($33,720) Public Works General Services $128,393 $125,511 ($2,882) $0 $125,511 ($2,882) Traffic Control 1,028,123 1,012,006 (16,117) (15,955) 996,051 (32,072) Street & Drainage 2,434,535 2,387,787 (46,748) 0 2,387,787 (46,748) Total Public Works $3,591,051 $3,525,304 ($65,747) ($15,955) $3,509,349 ($81,702) Fleet Services 0 192,739 192,739 0 192,739 192,739 Park & Recreation General Services $158,786 $155,911 ($2,875) $0 $155,911 ($2,875) Parks Maintenance 1,234,196 1,220,065 (14,131) 0 1,220,065 (14,131) Recreation Services 818,408 808,863 (9,545) 0 808,863 (9,545) Athletic Program Services 223,576 226,719 3,143 (5,400) 221,319 (2,257) Senior Adult Services 181,727 179,846 (1,881) 0 179,846 (1,881) Youth Outreach & Cultural 154,508 153,285 (1,223) 0 153,285 (1,223) Total Park & Recreation $2,771,201 $2,744,689 ($26,512) ($5,400) $2,739,289 ($31,912) Police General Services $753,846 $733,153 ($20,693) $0 $733,153 ($20,693) Administrative Services 756,302 778,092 21,790 (26,232) 751,860 (4,442) Criminallnvestigation 2,102,886 2,063,797 (39,089) 0 2,063,797 (39,089) Uniform Patrol 4,545,418 4,483,123 (62,295} 0 4,483,123 (62,295) Tactical Unit 0 0 0 0 0 0 Technical Services 602,668 596,284 (6,384) 0 596,284 (6,384) Detention Services 411,072 409,782 (1,290) (366) 409,416 (1,656) Property Evidence 310,164 325,154 14,990 (17,292) 307,862 (2,302) Communications 958,158 944,993 (13,165) 0 944,993 (13,165) Total Police $10,440,514 $10,334,378 ($106,136) ($43,890) $10,290,488 ($150,026) Emergency Management 397,612 396,151 (1,461) 0 396,151 (1,461) Fire Department General Services $335,687 $334,570 ($1,117) ($196) $334,374 ($1,313) Operations 7,597,476 7,573,925 (23,551) (1,911) 7,572,014 (25,462) Emergency Medical 941,729 744,883 (196,846) (51,633) 693,250 (248,479) Fire Inspections 490,045 495,713 5,668 (1,880) 493,833 3,788 Emergency Management 0 0 0 0 0 0 Total Fire $9,364,937 $9,149,091 ($215,846) ($55,621) $9,093,470 ($271,467) Building Services $641,893 $407,346 ($234,547) $0 $407,346 ($234,547) Non-Departmental $1,487,102 $1,725,865 $238,763 ($247,163) $1,478,702 ($8,400) Sub-Total Departments $38,211,180 $38,003,249 ($207,931) ($590,474) $37,412,775 $479,622 .. :, .. >;<~ 5 • • • FISCAL YEAR 2008-2009 SCHEDULE 3 -SUMMARY OF EXPENDITURES GENERAL FUND ADOPTED REVISED DIFF. PRIOR REVISED DIFF. TO BUDGET BUDGET REVISED TO YEAR EXCLUDING ADOPTED FY 2008/09 FY 2008/09 ADOPTED ENCUMB. ENCUMB. BUDGET Reserves & Other Expenditures Reserve for Capital Improvements $300,000 $0 ($300,000) $0 $0 ($300,000) Reserve for Street Maintenance $0 $0 $0 $0 $0 $0 Reserve for Rail Station Development $0 $0 $0 $0 $0 $0 Reserve for 820 Facility Planning $0 $0 $0 $0 $0 $0 Reserve for CCD $0 $0 $0 $0 $0 $0 Reserve for Economioc Dev. $0 $0 $0 $0 $0 $0 Golf Course Equipment Replacement $168,064 $168,064 $0 $0 $168,064 $0 Market Adjustment $188,634 $188,634 $0 $0 $188,634 $0 Legal Settlement $0 $112,308 $112,308 $0 $112,308 $112,308 Reserve for Self Insurance Fund $115,800 $47,589 ($68,211) $0 $47,589 ($68,211) Reserve for Building Services Fund $0 $0 $0 $0 $0 $0 Reserve for Equipment Srvcs Fund $0 $0 $0 $0 $0 $0 Reserve for Information Srvcs Fund $0 $0 $0 $0 $0 $0 Previous Year Encumbrances $0 $0 $0 $0 $0 $0 Sub-Total Reserves and Other $772,498 $516,595 ($255,903) $0 $516,595 ($255,903) Sub-Total Expenditures $38,983,678 $38,519,844 ($463,834) ($590,474) $37,929,370 $223,719 TOTAL EXPENDITURES $38,983,678 $38,519,844 ($463,834) ($590,474) $37,929,370 $223,719 BALANCE $40,991 $21,627 ($19,364) $0 $21,627 ($1,297,391) ? t`~~~ £ ,....?? H.., i, ,~ .H„ . f... }fs,<> ~3 ?~ 3~w~i 1 `i ~... ~ ~ ~ ....,.. A~ ..v. ~.~ ,. ~. .~..~ ~.,.~ :, s. ,.. _,. s~ ~~da. , 6 n i ? A i 9 ~J • • FISCAL YEAR 2008-2009 SCHEDULE 14 -SUMMARY OF REVENUES AND EXPENDITURES UTILITY FUND ADOPTED REVISED DIFF. PRIOR REVISED DIFF. TO BUDGET BUDGET REVISED TO YEAR EXCLUDING ADOPTED FY 2008/09 FY 2008/09 ADOPTED ENCUMB. ENCUMB. BUDGET REVENUES Water Sales and Charges $16,558,499 $16,558,499 $0 $0 $16,558,499 $0 Sewer Sales and Charges 7,928,142 7,928,142 0 0 7,928,142 0 Miscellaneous 1,412,017 1,433,374 21,357 0 1,433,374 21,357 Sub-Total Revenues $25,898,658 $25,920,015 $21,357 $0 $25,920,015 $21,357 Appropriation from Fund Balance Rate Stabilization $0 $0 $0 $0 $0 $0 Reserve for Self Insurance 38,600 38,600 0 0 38,600 0 Big Fossil Creek Sewer Line Repair 0 0 0 0 0 0 Previous Year Encumbrances 0 36,535 36,535 (36,535) 0 0 TOTAL REVENUES $25,937,258 $25,995,150 $57,892 ($36,535) $25,958,615 $21,357 EXPENDITURES Operating Administration $277,459 $276,359 ($1,100) $0 $276,359 ($1,100) Public Works 4,484,873 4,480,027 (4,846) (27,275) 4,452,752 (32,121) Development 768,079 767,207 (872) 0 767,207 (872) Right of Way Maintenance 251,024 251,024 0 0 251,024 0 Utility Billing & Collections 1,364,019 1,372,494 8,475 (9,260) 962,100 (785) Budget & Research 179,136 179,036 (100) 0 179,036 (100) Accounting Services 138,421 138,034 (387) 0 138,034 (387) Purchase of Water/Sewer FTW 5,362,686 5,362,686 0 0 5,362,686 0 Purchase of Water/Sewer TRA 7,084,259 7,084,259 0 0 7,084,259 0 Building Services 1,186,865 1,186,865 0 0 1,186,865 0 Non-Departmental 407,579 407,579 0 0 407,579 0 Sub-Total $21,504,400 $21,505,570 $1,170 ($36,535) $21,067,901 ($35,365) Other 8 Reserves Debt Service $302,154 $302,154 $0 $0 $302,154 $0 Franchise Fees 727,285 727,285 0 0 727,285 0 Indirect Costs 1,559,825 1,559,825 0 0 1,559,825 0 Payment In Lieu Of Taxes 444,938 444,938 0 0 444,938 0 Transfer from Utility CIP Reserve to 175,000 175,000 0 0 175,000 0 Information Services Fund Contribution to Equipment Svs. 50,000 50,000 0 0 50,000 0 Transfer to Self Insurance Fund 38,600 38,600 0 0 38,600 0 Transfer from Water to Sewer 354,494 354,494 0 0 354,494 0 Market Adjustment 8,277 8,277 0 0 8,277 0 Reserve for Capital Projects 772,285 772,285 0 0 772,285 0 Sub-Total $4,432,858 $4,432,858 $0 $0 $4,432,858 $0 TOTAL EXPENDITURES $25,937,258 $25,938,428 $1,170 ($36,535) $25,500,759 ($35,365) BALANCE $0 $56,722 $56,722 $0 $457,856 $56,722 ~~ :;~.. .a_ 3'~?,£„ks H.. .. f. ~~.:;: ,~:., l.r £:,. ~' i,.~>s€>FY#~4.~ ;Y ~.~.~ ~x~.~r~, ~~ ,,. ~.,., ~~{~ x~,. ~.: jf~ ~.~€,~ ~;.. _„~s. ~ ~,~;~ t_,.. ;.i . ~. 7 • `_J FISCAL YEAR 2008-2009 SCHEDULE 15 - SUMMARY OF REVENUES AND EXPENDITURES UTILITY FUND -WATER OPERATIONS ADOPTED REVISED DIFF. PRIOR REVISED DIFF. TO BUDGET BUDGET REVISED TO YEAR EXCLUDING ADOPTED FY 2008/09 FY 2008/09 ADOPTED ENCUMB. ENCUMB. BUDGET REVENUES Water Sales and Charges Water Sales $16,407,999 $16,407,999 $0 $0 $16,407,999 $0 Water Taps 50,000 50,000 0 0 50,000 0 Water Inspection Fees 24,000 24,000 0 0 24,000 0 Service Charges 67,200 67,200 0 0 67,200 0 Water Wells 9,300 9,300 0 0 9,300 0 Sub-Total $16,558,499 $16,558,499 $0 $0 $16,558,499 $0 Miscellaneous Interest Income $295,514 $308,328 $12,814 $0 $308,328 $12,814 Late Charges 264,000 264,000 0 0 264,000 0 Joint Use Reimbursement-Watauga 72,000 72,000 0 0 72,000 0 Subdivision Meter Revenue 53,000 53,000 0 0 53,000 0 Sub-Total $684,514 $697,328 $12,814 $0 $697,328 $12,814 Appropriation 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 9,260 9,260 (9,260) 0 0 Sub-Total $23,160 $32,420 $9,260 ($9,260) $23,160 $0 TOTAL REVENUES $17,266,173 $17,288,247 $22,074 ($9,260) $17,278,987 $12,814 EXPENDITURES Operating Administration $166,475 $165,815 ($660) $0 $165,815 ($660) Water Operations 3,437,134 3,416,484 (20,650) 0 3,416,484 (20,650) Purchase of Water FTW 3,824,904 3,824,904 0 0 3,824,904 0 Purchase of Water TRA 4,078,693 4,078,693 0 0 4,078,693 0 Development 460,847 460,324 (523) 0 460,324 (523) Right of Way Maintenance 150,614 150,614 0 0 150,614 0 Sub-Total $12,118,667 $12,096,834 ($21,833} $0 $12,096,834 ($21,833) Finance/Utility Collections Meter Reading $240,680 $240,680 $0 $0 $240,680 $0 Utility Billing/Customer Service 428,034 433,231 5,197 (9,260) 423,971 (4,063) Utility Collection Services 149,697 149,584 (113) 0 149,584 (113) Accounting Services 83,053 82,820 (233) 0 82,820 (233) Budget & Research 107,482 107,422 (60) 0 107,422 (60) Sub-Total $1,008,946 $1,013,737 $4,791 ($9,260) $1,004,477 ($4,469) : ~£ '; :.: w:. .. _F .~...: i~.:~~s...i > .. ~t:..i~.~ ~...: ~. ~3fs a.T .,f ~'i #'. ~:'~o ~ kf ,.~ ._3S...e ~.: ~::~ 8 rt ~ ..; F .YH f a+' ¢ a • • FISCAL YEAR 2008-2009 SCHEDULE 15 -SUMMARY OF REVENUES AND EXPENDITURES UTILITY FUND -WATER OPERATIONS ADOPTED REVISED DIFF. PRIOR REVISED DIFF. TO BUDGET BUDGET REVISED TO YEAR EXCLUDING ADOPTED FY 2008/09 FY 2008/09 ADOPTED ENCUMB. ENCUMB. BUDGET Building Services $712,119 $712,119 $0 $0 $712,119 $0 Non-Departmental $244,547 $244,547 $0 $0 $244,547 $0 Sub-Total $14,084,279 $14,067,237 ($17,042) ($9,260) $14,057,977 ($26,302) Other 8 Reserves Debt Service $181,292 $181,292 $0 $0 $181,292 $0 Franchise Fees 492,240 492,240 0 0 492,240 0 Indirect Costs 951,494 951,494 0 0 951,494 0 Payment In Lieu Of Taxes 266,963 266,963 0 0 266,963 0 Transfer from Utility CIP Reserve to 105,000 105,000 0 0 105,000 0 Information Services Fund Contribution to Building/Equip. Svs 30,000 30,000 0 0 30,000 0 Transfer to Self Insurance Fund 23,160 23,160 0 0 23,160 0 Transfer to Sewer 354,494 354,494 0 0 354,494 0 Market Adjustment 4,966 4,966 0 0 4,966 0 Reserve for Capital Projects 772,285 772,285 0 0 772,285 0 Sub-Total $3,181,894 $3,181,894 $0 $0 $3,181,894 $0 TOTAL EXPENDITURES $17,266,173 $17,249,131 ($17,042) ($9,260) $17,239,871 ($26,302) I BALANCE $0 $39,116 $39,116 $0 $39,116 $39,116 I 9 ~ x .~ • FISCAL YEAR 2008-2009 SCHEDULE 16 -SUMMARY OF REVENUES AND EXPENDITURES UTILITY FUND -SEWER OPERATIONS ADOPTED REVISED DIFF. PRIOR REVISED DIFF. TO BUDGET BUDGET REVISED TO YEAR EXCLUDING ADOPTED FY 2008/09 FY 2008/09 ADOPTED ENCUMB. ENCUMB. BUDGET REVENUES Sewer Sales and Chars~es Sewer Sales $7,834,842 $7,834,842 $0 $0 $7,834,842 $0 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 44,800 44,800 0 0 44,800 0 Miscellaneous 1,500 1,500 0 0 1,500 0 Sub-Total $7,928,142 $7,928,142 $0 $0 $7,928,142 $0 Miscellaneous Interest Income $197,010 $205,553 $8,543 $0 $205,553 $8,543 Late Charges 176,000 176,000 0 0 176,000 0 Transfer from Water 354,493 354,493 0 0 354,493 0 Sub-Total $727,503 $736,046 $8,543 $0 $736,046 $8,543 Appropriation 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 0 0 0 0 0 Previous Year Encumbrances 0 27,275 27,275 (27,275) 0 0 Sub-Total $15,440 $42,715 $27,275 ($27,275) $15,440 $0 TOTAL REVENUES $8,671,085 $8,706,903 $35,818 ($27,275) $8,679,628 $8,543 EXPENDITURES Operating Administration $110,984 $110,544 ($440) $0 $110,544 ($440) Sewer Operations 1,047,739 1,063,543 15,804 (27,275) 1,036,268 (11,471) Sewer Treatment FTW 1,537,782 1,537,782 0 0 1,537,782 0 Sewer Treatment TRA 3,005,566 3,005,566 0 0 3,005,566 0 Development 307,232 306,883 (349) 0 306,883 (349) Right of Way Maintenance 100,410 100,410 0 0 100,410 0 Sub-Total $6,109,713 $6,124,728 $15,015 ($27,275) $6,097,453 ($12,260) Finance/Utility Collections Meter Reading $160,454 $160,454 $0 $0 $160,454 $0 Utility Billing/Customer Service 285,356 288,821 3,465 0 288,821 3,465 Utility Collection Services 99,798 99,724 (74) 0 99,724 (74) Accounting Services 55,368 55,214 (154) 0 55,214 (154) Budget & Research 71,654 71,614 (40) 0 71,614 (40) Sub-Total $672,630 $675,827 $3,197 $0 $675,827 $3,197 . ,., y.. x'i~' 2 s ... ,.. .. c. ...,., •.. .. l ~~~. 10 : y "&o, ,vim 3~~4 ...a .. ,. > .,. .. ~,.~ ~~s~ ~ ~~,~ : .. .~~h. 1 r 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 FISCAL YEAR 2008-2009 SCHEDULE 16 -SUMMARY OF REVENUES AND EXPENDITURES UTILITY FUND -SEWER OPERATIONS ADOPTED REVISED DIFF. PRIOR REVISED DIFF. TO BUDGET BUDGET REVISED TO YEAR EXCLUDING ADOPTED FY 2008/09 FY 2008/09 ADOPTED ENCUMB. ENCUMB. BUDGET $474,746 $474,746 $0 $0 $474,746 $0 $163,032 $163,032 $0 $0 $163,032 $0 $7,420,121 $7,438,333 $18,212 ($27,275) $7,411,058 ($9,063) $120,862 $120,862 $0 $0 $120,862 $0 235,045 235,045 0 0 235,045 0 608,331 608,331 0 0 608,331 0 177,975 177,975 0 0 177,975 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 3,311 3,311 0 0 3,311 0 0 0 0 0 0 0 $1,250,964 $1,250,964 $0 $0 $1,250,964 $0 $8,671,085 $8,689,297 $18,212 ($27,275) $8,662,022 ($9,063) $0 $17,606 $17,606 $0 $17,606 $17,606 a ~. +. ~ a 11 INFORMAL REPORT TO MAYOR AND CITY COUNCIL No. IR 2009-060 i Date: June 10, 2009 Subject: Revenue and Expenditure Report for the Eight Months Ended May 31, 2009 The Revenue and Expenditure Report for the month ended May 31, 2009 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 2009. 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 2008 year-end and year-to-date actual figures are presented. Fiscal year 2009 adopted and revised budgets are presented. The revised budget includes adopted revisions, encumbrances and adjustments made through the implementation of the contingency plan in response to economic conditions. 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 $29,147,692 which represents an increase of $1,419,933 compared with the same time in fiscal year 2008. Some revenue highlights for fiscal year 2009 include: 1. Current Property Tax collections for the year were $12,463,947 or 91.89% of budget, compared with $11,247,768 for the same period last year. 2. Sales Tax revenues totaled $5,443,976 for the year compared to $5,750,148 in fiscal year 2008. Sales Tax Collections $s,ooo,oo $5,000,00 $4,000,00 $3,000,00 $2,000,00 $1,000,00 $ ISSUED BY THE CITY MANAGER NORTH RICHLAND HILLS, TEXAS FY 2008 thru May FY 2009 thru May 3. Fines and Forfeiture year-to-date revenues were $1,789,597. This was an increase of $337,490, or 23.24% from this time period in fiscal year 2008. This increase is attributed to an increase in municipal court fines, as well as warrant and arrest fees. This influx of revenue results from good weather, full staffing levels in the motorcycle officer positions and an increase in the number of citations issued by patrol officers. 4. Licenses and Permit revenue collections totaled $751,193 or 67.37% of the revised budget. This is a decrease of $646,565, or 46.26%, from prior year levels at this time. The decrease is due to the slowdown in the economy; new construction activity has declined resulting in building and other related permit revenues being lower when compared to the same period last fiscal year. Licenses and Permit Revenues $1,600,000 $1,400, 0 00 $1 ,2 00, 0 00 $1,000,000 $800, 0 00 $600,000 $400, 0 00 $2 00, 0 00 $0 5. Charges for Service -revenue collections totaled $1,886,642, which is an increase of $508,457 compared to this time period last fiscal year. The majority of this increase resulted from an increase in the city's ambulance fee rate which went into effect this year. 6. Appropriations -the city has incurred legal settlements of $106,030 compared to $0 for the same time period in FY 2008. These settlements are covered by appropriations of fund balance that have been reflected in the FY 2009 revised budget and will be presented to Council for approval during the August work session as revisions to the budget. Overall, General Fund expenditures year-to-date totaled $23,469,375 or 60.93% of the revised budget. As a result of a reorganization of Fleet Services at the beginning of this fiscal year, all Fire related fleet maintenance is now accounted for in a stand alone division. As such, expenditures for Fleet Services in the General Fund totaled $123,536 compared to $0 for the same time period last fiscal year. u 2 FY 2008 thru May FY 2009 thru May Additionally, expenditures in the Office of Emergency Management totaled $270,663 which is $41,784 higher when compared to the same period last fiscal year. The increase in expenditures resulted from the payment of radio maintenance fees approved in the FY 2009 budget at the beginning of the fiscal year. The April 2009 year-to-date numbers include prior year encumbrances. PARK & RECREATIONAL FACILITIES DEVELOPMENT FUND Sales tax revenues in the Park Development Fund totaled $2,691,499 compared to $2,875,075 for the same time period in FY 2008. Tennis Center revenues totaled $184,535 compared to $189,525 collected last year, which represents a decrease of $4,990 from prior year at this time. The $64,000 shown in the Other income category resulted from tree mitigation fees paid to the City by Chesapeake Energy for gas well drilling. Operating expenditures were $1,565,917, or 57.69% of revised budget. CRIMF CCNTROL DISTRICT Sales tax revenues in the Crime Control District (CCD) totaled $2,544,993 compared to $2,721,603 in fiscal year 2008. During the budget work session held August 1-2, 2008 Council consented to amend the existing gas franchise between the City and Atmos Energy Corporation by increasing the franchise fee 1 % and dedicating the additional revenue generated to the CCD. The resulting revenue increase has generated $54,169 in Franchise Taxes for FY 2009 compared to $0 for the same period last fiscal year. Operating expenditures totaled 64.37% of revised 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 $107,927 this year compared to $118,194 in FY 2008. Revenues from all other sources in this fund totaled $4,758 this year compared to $7,870 in FY 2008. Economic Development expenditures are 61.24% 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 through the eight months of fiscal year 2009 were $99,299 compared to $134,199 in FY 2008. Donations Fund revenues primarily consist of the voluntary water bill contributions by citizens of North Richland Hills. Expenditures totaled $88,053 or 36.28% of budget. • 3 UTILITY FUND Operating revenues in the Utility Fund were $13,582,115 through May which represents an increase of $605,241 from the same time period in FY 2008. The slowdown in the economy and construction has impacted revenues generated by water taps, water inspection fees, sewer taps, and sewer inspection fees. Also, increased rainfall this spring has had an impact on water revenues. As a result, staff anticipates adjusting these revenues in the near future. It is anticipated that operational savings, as well as reduced water purchases will offset the adjustment. Operating expenses were $11,621,251 compared to $12,089,074 in FY 2008. Utility Operating Revenues as Compared to Rainfall $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 FY 2008 thru May FY 2009 th ru May 36 30 24 N 18 ~ ~ Reve n u es _ ~~' Ra i nfa I I 12 - 6 0 AQUATIC PARK FUND Aquatic Park revenues were $796,529 compared to $767,475 in FY 2008. Operating expenses totaled $1,396,999 which is 45.03% of budget. It is not unusual for operating expenses to outpace revenues at the onset of the park season. Revenue collections will increase throughout the operating season. F CURSE FUND Rounds of golf through May were 33,325 compared to 32,654 last year. Total operating revenues through May were $1,721,955 compared to $1,668,178 in FY 2008, an increase of $53,777. Total operating expenses and capital outlay were $930,601 compared to $1,026,810 in FY 2008. Additionally, a review of operating expenditures has revealed the overpayment of management fees that are to be reimbursed to the city. As such, these reimbursements are being reflected in year to date fixed charges under the operating expenses category which total ($10,839) for FY 2009 and $84,272 for the same period last year. FACILITIES/CONSTRUCTION MANAGEMENT FUND Operating expenses in the Facilities/Construction Management Fund through the first eight months of the year totaled $1,091,518 compared to $1,033,174 for the same period in FY 2008. Increases in operating expenses over last year are due to prior year encumbrances. As mentioned above, these are items that were approved by Council in the prior year, but actually purchased, paid for and completed in the current fiscal year. • The Revised FY 2009 net balance of 32 061 resulted from reductions made to ($ ) 4 interest income revenue. Staff is in the process of identifying specific operational savings to offset this decrease. • FLEET SERVICES FUND Operating expenditures in the Fleet Services Fund year-to-date totaled $1,823,087 or 72.63% of budget compared to $1,730,992 for the same period in FY 2008. The May 2009 year-to-date numbers include prior year encumbrances. The Revised FY 2009 net balance of ($46,870) resulted from reductions made to interest income revenue. Staff is in the process of identifying specific operational savings to offset this decrease. INFORMATION SERVICES FUND Included in current year expenditures are prior fiscal year encumbrances for computer upgrades in several divisions of the department. These are items that were approved by Council in the prior year, but actually purchased, paid for and completed in the current fiscal year. Operating expenditures in the Information Services Fund year-to-date totaled $1,690,428 or 55.91 % of budget compared to $1,595,351 for the same period in FY 2008. Expenditures in the Major Computer Systems division totaled $235,251 compared to $229,576 for the same period last year. These expenses represent payments of annual maintenance for the City's financial software system approved in the FY 2009 budget. Additionally, the Revised FY 2009 net balance of ($22,993) resulted from reductions made to interest income revenue. Staff is in the process of identifying specific operational savings to offset this decrease. SELF-INSURANCE FUND Health and medical claims through April were $4,806,631 compared to $3,371,665 for the same period in fiscal year 2008, which is $1,434,966 higher. 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 April and Human Resources operating expenses through May totaled $5,454,653 which is 64.74% of budget. Insurance Fund Operating Expenses $s,ooo,ooo $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0 5 FY 2008 th ru May FY 2009 th ru May SUMMARY This financial report reflects activity for the first eight months of fiscal year 2009. 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, ~c ~' Mark C. Mills Director of Budget and Research • • 6 TABLE OF CONTENTS MONTHLY BUDGET REPORT May-09 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. Aquatic 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 MONTH ENDED MAY 31, 2009 EIGHT MONTHS (66.67%) OF FISCAL YEAR COMPLETED 2008/09 2008/09 ADOPTED REVISED 2008/09 2008/09 2007/08 2007/08 2007/08 FUND BUDGET BUDGET To Date % Budget Total To Date % Actual General Fund Revenues $39,024,669 $38,541,471 $30,128,060 77.61 % $38,473,299 $28,725,117 74.06% Expenditures (38,983,678) (38,519,844) (23,469,375) 60.01 % (37,237,799) (23,819,284) 63.97% Net Balance $40,991 $21,627 $6,658,685 $1,235,500 $4,905,833 Park Facilities Devla. Fund Revenues $5,914,550 $5,401,638 $3,688,581 64.32% $5,922,608 $3,821,350 64.52% Expenditures (5,914,550) (5,401,638) (3,236,745) 59.92% (5,922,608) (3,390,433) 57.25% Net Balance $0 $0 $451,836 $0 $430,916 Crime Control District Revenues $4, 907, 318 $4, 888, 352 $3,198, 086 65.40% $5, 022, 011 $3, 316, 257 65.48% Expenditures (4,907,318) (4,888,352) (3,141,501) 64.22% (5,022,011) (3,259,834) 64.91 Net Balance $0 $0 $56,585 $0 $56,423 Promotional Fund Revenues $228, 567 $236, 901 $138, 566 56.12% $298, 351 $154, 672 51.84% Expenditures (228,567) (235,895) (144,459) 58.75% (213,304) (142,491) 66.80% Net Balance $0 $1,006 ($5,893) $85,047 $12,181 Donations Fund evenues $302,706 $304,739 $168,385 55.26% $187,307 $138,487 73.94% penditures (230,274) (234,460) (85,053) 35.64% (80,082) (34,681) 43.31 Net Balance $72,432 $70,279 $83,332 $107,225 $103,806 • Page 1 CITY OF NORTH RICHLAND HILLS INTERIM SCHEDULE OF REVENUES & EXPENDITURES FOR THE EIGHT MONTH ENDED MAY 31, 2009 EIGHT MONTHS (66.67%) OF FISCAL YEAR COMPLETED 2008/09 2008/09 ADOPTED REVISED 2008/09 2008/09 2007/08 2007/08 2007/08 JD BUDGET BUDGET To Date % Budget Total To Date % Actual Utility Fund Revenues $25,937,258 $25,995,150 $13,657,250 52.54% $25,154,160 $13,038,640 51.83% Expenditures (25,937,258) (25,938,428) (13,998,870) 53.89% (26,197,008) (14,503,639) 55.36% Net Balance Aquatic Park Fund Revenues Expenditures Net Balance Golf Course Fund Revenues Expenses Net Balance Facilities/Construction Management Revenues $2,241,263 $2,243,278 $1,576,863 Expenses (2,241,263) (2,275,339) (1,233,295) Net Balance $0 ($32,061) $343,569 Fleet Services Revenues penses Net Balance $0 $56,722 ($341,620) ($1,042,848) ($1,464,999) $4, 915, 456 $4, 935, 824 $811, 528 16.19% $4, 083, 074 $769, 087 (4,915,456) (4,922,375) (2,201,500) 44.59% (4,255,129) (1,914,285) $0 $13,449 ($1,389,972) ($172,055) ($1,145,198) $2, 531,121 $2, 531,121 $1, 560, 636 61.66% $2, 618, 069 $1, 503, 800 (2,531,121) (2,531,121) (1,396,806) 55.19% (2,568,528) (1,451,846) 18.80% . , nnni 57.44% rn rnni $49, 541 $51, 954 $0 $0 $163, 830 70.29% $2,281,692 $1,675,952 48.37% (1,899,368) (1,071,978) 73.45% rn ..n, $382, 324 $603, 974 $2, 620, 238 $2, 471, 828 $1, 801, 805 71.07% $3, 251, 765 $2, 389, 940 (2,620,238) (2,518,698) (1,668,956) 64.64% (3,260,146) (1,944,753) $0 ($46,870) $132,849 ($8,381) $445,187 73.50% rn nrni Information Services Fund Revenues $2, 897, 264 $3, 008, 318 $2, 094, 040 63.71 % $2, 711, 565 $1, 862,424 68.68% Expenses (2,897,264) (3,031,311) (1,700,940) 51.39% (2,454,059) (1,600,123) 65.20% Net Balance $0 ($22,993) $393,101 $257,506 $262,301 Self-Insurance Fund Revenues $8,675,263 $8,673,118 $5,783,499 66.68% $8,828,052 $5,941,111 67.30% Expenses (8,675,263) (8,673,118) (5,615,780) 64.75% (8,081,800) (4,398,164) 54.42% Net Balance $0 $0 $167,719 $746,252 $1,542,946 • Page 2 CITY OF NORTH RICHLAND HILLS GENERAL FUND REVENUES FOR THE EIGHT MONTH ENDED MAY 31, 2009 /------------------- -FISCAL YEAR 2008 /09---------------------- % /----------FISCAL Y EAR 2007/08------- -----/ ADOPTED REVISED COLLECTED REVISED TOTAL COLLECTED BUDGET BUDGET AS OF 05/09 BUDGET COLLECTIONS AS OF 05/08 ACTUAL TAXES Current Property Taxes $13,563,627 $13,563,627 $12,463,947 91.89% $12,255,130 $11,247,768 91.78% Delinquent Property Taxes 150,000 150,000 117,996 78.66% 217,299 138,916 63.93% Penalty and Interest 115,000 115,000 102,680 89.29% 172,332 104,681 60.74% Franchise Taxes 3,669,722 3,762,622 3,326,052 88.40% 3,913,185 2,836,160 72.48% Utility Fund Franchise Taxes 727,285 797,223 427,616 53.64% 691,338 403,084 58.30% Sales Taxes 9,008,200 8,377,626 5,443,976 64.98% 8,876,924 5,750,148 64.78% Mixed Beverages 130,000 89,000 53,689 60.32% 161,783 97,021 59.97% Payment in Lieu of Taxes 444,938 375,000 250,000 66.67% 355,004 236,669 66.67% TOTAL TAXES $27,808,772 $27,230,098 $22,185,956 81.48% $26,642,995 $20,814,447 78.12% FINES AND FORFEITURES Municipal Court Fines $1,775,410 $1,938,000 $1,539,167 79.42% $2,068,625 $1,251,574 60.50% Library Fines 80,000 80,000 49,481 61.85% 67,216 40,749 60.62% Warrant 8~ Arrest Fees 234,000 300,000 200,949 66.98% 259,078 159,784 61.67% TOTAL FINES & FORFEITURES $2,089,410 $2,318,000 $1,789,597 77.20% $2,394,919 $1,452,107 60.63% LICENSES AND PERMITS Miscellaneous Permits $200,550 $167,100 $111,131 66.51% $199,641 $136,558 68.40% Building Permits 740,000 330,000 175,153 53.08% 868,208 664,837 76.58% Electrical Permits 50,000 21,000 14,452 68.82% 41,947 30,105 71.77% Plumbing Permits 70,000 52,000 30,186 58.05% 63,076 44,770 70.98% Gas Drilling Permit 20,000 21,000 10,929 52.04% 32,000 30,000 93.75% Apartment Inspections 85,000 89,640 62,191 69.38% 86,560 56,930 65.77% Paving Inspections (Curb/Drainage) 10,000 21,964 21,964 100.00% 80,342 72,642 90.42% nspection Fees se Fees 7,500 18,000 2,500 18,000 1,141 16,731 45.64% 92.95% 3,686 16,824 2,472 16,634 67.06% 98.87% tractor Registration Fees 80,000 75,000 51,904 69.21 % 84,558 54,764 64.77% Plan Review/Application Fee 15,000 19,850 19,022 95.83% 76,161 63,201 82.98% Animal License Fees 18,200 18,200 13,883 76.28% 20,090 12,371 61.58% Animal Adoption Fees 42,000 24,000 19,519 81.33% 27,638 19,801 71.64% Animal Impound Fees 65,000 53,000 29,941 56.49% 52,916 28,069 53.04% Crematorium Revenues 8,000 8,000 4,648 58.10% 8,640 4,574 52.94% Auto Impoundment Fees 15,000 17,250 9,953 57.70% 17,812 9,402 52.78% Food Service Permits 102,000 104,000 105,982 101.91 % 106,633 93,323 87.52% Food Managers School 28,000 16,000 16,672 104.20% 25,977 26,211 100.90% Fire Inspection Fees 24,500 24,500 18,200 74.29% 18,850 13,225 70.16% Publicity Fees -Recreation 37,900 32,000 17,591 54.97% 31,712 17,869 56.35% TOTAL LICENSES AND PERMITS $1,636,650 $1,115,004 $751,193 67.37% $1,863,271 $1,397,758 75.02% Page 3 CITY OF NORTH RICHLAND HILLS GENERAL FUND REVENUES FOR THE EIGHT MONTH ENDED MAY 31, 2009 • CHARGES FOR SERVICE Park Facility Rental Ambulance Fees Garbage Billing Maps & Codes Recreation Revenue Athletic Revenue Recreation Special Events Planning & Zoning Fees Sale of Accident Reports Vital Statistics Mowing Contributions TOTAL CHARGES FOR SERVICE INTERGOVERNMENTAL Indirect Cost -General CIP Indirect Cost -Utility Fund Indirect Cost - Park/Rec. Corp. Indirect Costs -CCD Indirect Cost - NRH2O Direct Cost -Gas Dev. Fund Direct Cost -CCD TOTAL INTERGOVERNMENTAL LLANEOUS Interest Income Overtime Reimbursement -Police BISD Reimbursement -Police SRO Grant Proceeds-CDBG Criminal Justice Grants Sale of City Property Other Income TOTAL MISCELLANEOUS TOTAL REVENUES Appropriation -Legal Settlement Appropriation -Insurance Reserve Golf Course Equipment Loan Appropriation - PY Encumbrances TOTAL RESOURCES • /--------------------FISCAL YEAR 2008/09---------------------- ADOPTED REVISED COLLECTED REVISED BUDGET BUDGET AS OF 05/09 BUDGET $6,500 $9,230 $5,621 60.90% $9,521 $6,365 66.85% 2,307,903 2,153,732 1,292,355 60.01 % 1,399,676 770,720 55.06% 233,500 306,000 179,396 58.63% 283,515 156,087 55.05% 50 0 0 0.00% 0 0 0.00% 469,845 470,000 255,111 54.28% 474,464 258,269 54.43% 126,800 135,000 46,296 34.29% 130,012 47,932 36.87% 8,500 8,500 5,842 68.73% 17,714 17,560 99.13% 31,000 15,600 12,999 83.33% 27,691 18,263 65.95% 25,000 18,000 11,812 65.62% 24,812 17,184 69.26% 95,000 82,000 54,752 66.77% 92,178 59,226 64.25% 16,000 30,000 14,458 48.19% 28,678 16,579 57.81 10,000 10,000 8,000 80.00% 12,000 10,000 83.33% $3,330,098 $3,238,062 $1,886,642 58.26% $2,500,261 $1,378,185 55.12% $212,750 $212,750 $141,833 66.67% $155,000 $103,318 66.66% 1,559,824 1,559,824 1,039,883 66.67% 1,485,547 990,364 66.67% 302,451 302,451 201,634 66.67% 288,049 192,032 66.67% 100,000 100,000 66,667 66.67% 200,000 133,336 66.67% 112,783 112,783 75,189 66.67% 107,412 71,608 66.67% 0 0 0 0.00% 100,000 66,667 66.67% 658,673 658,673 439,115 66.67% 803,260 535,504 66.67% $2,946,481 $2,946,481 $1,964,321 66.67% $3,139,268 $2,092,829 66.67% $590,254 $380,417 $334,471 87.92% $484,008 $409,696 84.65% 5,000 5,013 5,013 100.00% 0 6,965 100.00% 186,740 186,750 186,750 100.00% 181,526 90,763 50.00% 25,000 25,000 0 0.00% 63,663 0 0.00% 15,000 15,000 0 0.00% 15,000 0 0.00% 15,000 15,000 5,433 36.22% 13,950 13,950 100.00% 92,400 80,000 38,316 47.90% 138,480 71,059 51.31 $929,394 $707,180 $569,983 80.60% $896,627 $592,433 66.07% $38,740,805 $37,554,825 $29,147,692 77.61% $37,437,341 $27,727,759 74.06% $0 $112,308 $106,030 94.41 % $0 $0 0.00% 115,800 115,800 115,800 100.00% 115,800 77,200 66.67% 168,064 168,064 168,064 100.00% 162,000 162,000 100.00% 0 590,474 590,474 100.00% 758,158 758,158 100.00% $39,024,669 $38,541,471 $30,128,060 78.17% $38,473,299 $28,725,117 74.66% /----------FISCAL YEAR 2007/08------------/ TOTAL COLLECTED COLLECTIONS AS OF 05/08 BUDGET Page 4 ~~ ~~ DEPARTMENT: City Council City Manager Communications City Secretary Legal Human Resources Finance Budget & Research Municipal Court Planning & Development Economic Development Library Neighborhood Services Public Works s and Recreation Police Emergency Management Fire Facilities/Construction Management Fleet Services Non-Departmental Permanent Street/Sidewalk Maintenance Self-Insurance Fund Internal Services Funds Market Adjustment Legal Settlement Golf Course Equipment Replacement Rail Station1820 Facility Planning Reserve for Capital Improvements T EXPENDITURES N ALANCE Page 5 CITY OF NORTH RICHLAND HILLS GENERAL FUND EXPENDITURES FOR THE EIGHT MONTH ENDED MAY 31, 2009 /--------------------FISCAL YEAR 2008/09---------------------- % /----------FISCAL Y EAR 2007/08------------/ ADOPTED REVISED EXPENDED REVISED TOTAL EXPENDED BUDGET BUDGET AS OF 05/09 BUDGET EXPENDITURES AS OF 05/08 ACTUAL $136,504 $122,221 $73,286 59.96% $84,535 $60,898 72.04% 554,578 552,490 352,700 63.84% 559,135 379,781 67.92% 533,220 546,458 303,607 55.56% 544,040 364,651 67.03% 506,687 500,465 276,998 55.35% 435,167 276,890 63.63% 350,000 317,846 193,397 60.85% 249,869 146,097 58.47% 123,521 122,088 71,712 58.74% 116,911 71,030 60.76% 893,084 885,303 549,928 62.12% 798,302 526,912 66.00% 386,779 383,924 212,469 55.34% 318,366 192,143 60.35% 1,256,827 1,219,235 834,930 68.48% 1,163,551 728,503 62.61% 1,046,918 1,029,458 651,443 63.28% 1,019,389 653,449 64.10% 166,836 166,076 107,333 64.63% 111,342 80,055 71.90% 1,933,659 1,923,868 1,241,251 64.52% 1,803,813 1,145,714 63.52% 1,628,257 1,758,254 893,424 50.81 % 1,429,315 895,483 62.65% 2,791,051 2,725,304 1,555,930 57.09% 2,614,340 1,666,637 63.75% 2,771,201 2,744,689 1,603,278 58.41 % 2,592,714 1,632,176 62.95% 10,440,514 10,334,378 6,550,932 63.39% 10,375,187 6,907,183 66.57% 397,612 396,151 270,663 68.32% 332,502 228,882 68.84% 9,364,937 9,149,091 5,830,299 63.73% 9,115,333 5,908,420 64.82% 641,893 407,346 271,564 66.67% 628,288 418,856 66.67% 0 192,739 123,536 64.09% 1,016 0 0.00% 1,487,102 1,725,865 661,541 38.33% 1,016,884 612,991 60.28% 800,000 800,000 533,333 66.67% 800,000 533,333 66.67% 115,800 47,589 31,726 66.67% 115,800 77,200 66.67% 0 0 0 0.00% 150,000 100,000 66.67% 188,634 188,634 0 0.00% 0 0 0.00% 0 112,308 106,030 0.00% 0 0 0.00% 168,064 168,064 168,064 100.00% 162,000 162,000 100.00% 0 0 0 0.00% 650,000 0 0.00% 300,000 0 0 0.00% 50,000 50,000 100.00% $38,983,678 $38,519,844 $23,469,375 60.93% $37,237,799 $23,819,284 63.97% $40,991 $21,627 $6,658,685 $1,235,500 $4,905,833 CITY OF NORTH RICHLAND HILLS PARK & RECREATION FACILITIES DEVELOPMENT FUND REVENUES AND EXPENDITURES FOR THE EIGHT MONTH ENDED MAY 31, 2009 • REVENUES Sales Tax Tennis Center Revenue Youth Assn. Maintenance Fees Other Income Park Impact Fee Transfer In -Aquatic Park Fund Transfer In -Gas Development Fund Grant Proceeds Interest Income TOTAL REVENUES Appropriation of Prior Year TOTAL FUNDING SOURCES EXPENDITURES OPERATING EXPENDITURES Parks Facilities Development Admin Maintenance & Operations Tennis Center Operations TO AL OPERATING EXP. OTHER EXP. & RESERVES Debt Service Indirect Costs Non-Departmental Reserve for Economic Development Recreation Center Capital Project Reserve to Capital Projects /--------------------FISCAL YEAR 2008/09---------------------• % /----------FISCAL YEAR 2007/08------------/ ADOPTED REVISED REV/EXP REVISED TOTAL REV/EXP BUDGET BUDGET AS OF 05/09 BUDGET REV/EXP AS OF 05/08 ACTUAL $4,606,600 $4,191,138 $2,691,499 64.22% $4,410,260 $2,875,075 65.19% 316,200 312,500 184,535 59.05% 324,438 189,525 58.42% 35,500 52,000 21,050 40.48% 77,421 31,355 40.50% 0 64,000 64,000 100.00% 427,077 284,718 66.67% 141,250 47,000 30,157 64.16% 70,752 43,161 61.00% 60,000 60,000 40,000 66.67% 60,000 40,000 66.67% 0 0 0 0.00% 400,000 266,667 66.67% 0 0 0 0.00% 0 0 0.00% 155,000 75,000 57,340 76.45% 152,660 90,849 59.51 $5,314,550 $4,801,638 $3,088,581 64.32% $5,922,608 $3,821,350 64.52% $600,000 $600,000 $600,000 100.00% $0 $0 0.00% $5,914,550 $5,401,638 $3,688,581 68.29% $5,922,608 $3,821,350 64.52% $580,475 $578,388 $381,635 65.98% $549,153 $358,602 65.30% 1,602,937 1,546,256 869,472 56.23% 1,438,533 782,151 54.37% 591,709 589,892 314,810 53.37% 508,089 317,362 62.46% $2,775,121 $2,714,536 $1,565,917 57.69% $2,495,775 $1,458,115 58.42% $1,304,681 $1,304,681 $906,483 69.48% $1,322,124 $915,319 69.23% 302,451 302,451 201,634 66.67% 288,049 192,033 66.67% 14,020 14,020 9,360 66.76% 12,744 8,494 66.65% 230,030 230,030 153,353 66.67% 224,712 149,808 66.67% 600,000 600,000 400,000 66.67% 1,000,000 666,667 66.67% 688,247 235,920 0 0.00% 579,204 0 0.00% TOTAL OTHER EXP. & RESERVES $3,139,429 $2,687,102 $1,670,830 62.18% $3,426,833 $1,932,320 56.39% TOTAL EXP. & RESERVES NET BALANCE 1 $5,914,550 $5,401,638 $3,236,745 59.92% $5,922,608 $3,390,433 57.25% $0 $0 $451, 836 $0 $430, 916 Page 6 CITY OF NORTH RICHLAND HILLS CRIME CONTROL & PREVENTION DISTRICT REVENUES AND EXPENDITURES FOR THE EIGHT MONTH ENDED MAY 31, 2009 REVENUES /--------------------FISCAL YEAR 2008/09-----------------------~ % /----------FISCAL YEAR 2007/08------------/ ADOPTED REVISED REV/EXP REVISED TOTAL REV/EXP Sales Tax $4,225,095 $3,929,338 $2,544,993 64.77% $4,158,622 $2,721,603 65.44% Franchise Taxes 0 54,169 54,169 100.00% 0 0 0.00% Transition Fund Loan 663,089 878,917 585,945 66.67% 712,765 475,177 66.67% Interest Income 19,134 22,557 9,608 42.59% 70,467 39,320 55.80% TOTAL REVENUES $4,907,318 $4,884,981 $3,194,715 65.40% $4,941,854 $3,236,100 65.48% Appropriation of Prior Year $0 $3,371 $3,371 100.00% $80,157 $80,157 100.00% TOTAL FUNDING SOURCES $4,907,318 $4,888,352 $3,198,086 65.42% $5,022,011 $3,316,257 66.03% EXPENDITURES Administration $69,877 $69,839 $45,771 65.54% $75,002 $48,552 64.73% Administrative Services 549,876 549,591 382,296 69.56% 563,620 349,496 62.01 Criminallnvestigations 334,001 333,901 219,697 65.80% 328,959 206,320 62.72% Uniform Patrol 2,334,642 2,333,548 1,475,828 63.24% 2,107,800 1,366,234 64.82% Detention Services 355,239 347,717 228,024 65.58% 331,975 214,566 64.63% Technical Services 99,893 99,893 60,231 60.30% 256,540 219,503 85.56% Property/Evidence 85,086 88,451 67,449 76.26% 109,915 62,304 56.68% Communications 161,219 147,927 55,505 37.52% 100,639 32,195 31.99% Transfer to Information Services 60,000 60,000 60,000 100.00% 87,436 0 0.00% Transfer to Equipment Services 0 0 0 0.00% 0 50,000 0.00% TAL OPERATING EXP. $4,049,833 $4,030,867 $2,594,801 64.37% $3,961,886 $2,549,170 64.34% O R EXP. & RESERVES General Fund-Indirect Costs $100,000 $100,000 $66,667 66.67% $200,000 $133,333 66.67% General Fund-Salaries 658,673 658,673 439,115 66.67% 803,260 535,507 66.67% Child Advocacy Center 11,725 11,725 7,817 66.67% 11,725 11,725 100.00% Market Adjustment 37,431 37,431 0 0.00% 0 0 0.00% Other 49,656 49,656 33,104 66.67% 45,141 30,100 66.68% TOTAL OTHER EXP. & RESERVES $857,485 $857,485 $546,703 63.76% $1,060,126 $710,665 67.04% TOTAL EXP. & RESERVES $4,907,318 $4,888,352 $3,141,501 64.27% $5,022,011 $3,259,834 64.91 NET BALANCE $0 $0 $56,586 $0 $56,423 • Page 7 CITY OF NORTH RICHLAND HILLS PROMOTIONAL FUND REVENUES AND EXPENDITURES FOR THE EIGHT MONTH ENDED MAY 31, 2009 /--------------------FISCAL YEAR 2008/09----------------------- % /----------FISCAL YEAR 2007/08------------/ ADOPTED REVISED REV/EXP REVISED TOTAL REV/EXP BUDGET BUDGET AS OF 05/09 BUDGET REV/EXP AS OF 05/08 ACTUAL REVENUES Occupancy Taxes $205,000 $205,000 $107,927 52.65% $260,319 $118,194 45.40% Interest Income 7,686 6,020 4,758 79.04% 9,424 7,870 83.51 TOTAL REVENUES $212,686 $211,020 $112,685 53.40% $269,743 $126,064 46.73% Prior Year Encumbrance 0 10,000 10,000 100.00% 0 0 0.00% Appropriation of Fund Balance $15,881 $15,881 $15,881 100.00% $28,608 $28,608 100.00% TOTAL FUNDING SOURCES $228,567 $236,901 $138,566 58.49% $298,351 $154,672 51.84% EXPENDITURES Economic Development $228,567 $235,895 $144,459 61.24% $213,304 $142,491 66.80% TOTAL EXPENDITURES $228,567 $235,895 $144,459 61.24% $213,304 $142,491 66.80% NET BALANCE $0 $1,006 ($5,893) $85,047 $12,181 • • Page 8 CITY OF NORTH RICHLAND HILLS DONATIONS FUND REVENUES AND EXPENDITURES FOR THE EIGHT MONTH ENDED MAY 31, 2009 r~ ~~ REVENUES Contributions from Water Bills Interest Income Concert Series Other Income Duncan Critter Connection Revenue Shelter Donations/Contributions Donations-Spay/Neuter Program Coffee Bar Proceeds Sale of Books -Library TOTAL REVENUES Appropriation of Fund Balance Prior Year Encumbrance TOTAL FUNDING SOURCES EXPENDITURES /-------------------- FISCAL YEAR 2008/09-----------------------~ % /----------FISCAL YEAR 2007/08------------/ ADOPTED REVISED REV/EXP REVISED TOTAL REV/EXP BUDGET BUDGET AS OF 05/09 BUDGET REV/EXP AS OF 05/08 ACTUAL $89,000 $89,000 $35,315 39.68% $90,781 $59,614 65.67% 20,406 18,253 10,937 59.92% 23,544 19,919 84.60% 0 0 0 0.00% 250 250 100.00% 71,000 71,000 22,830 32.15% 31,359 25,666 81.85% 15,000 15,000 15,000 100.00% 15,000 15,000 100.00% 0 0 0 0.00% 30 25 83.33% 34,400 34,400 5,156 14.99% 11,055 6,830 61.78% 5, 500 5, 500 5, 867 106.67% 7, 506 4, 586 61.10% 0 0 0 0.00% 1,220 935 76.64% 2,500 2,500 4,194 167.76% 2,274 1,374 60.42% $237,806 $235,653 $99,299 42.14% $183,019 $134,199 73.33% $64,900 $64,900 $64,900 100.00% $4,288 $4,288 100.00% 0 4,186 4,186 100.00% 0 0 0.00% $302,706 $304,739 $168,385 55.26% $187,307 $138,487 73.94% Library $40,000 $41,686 $3,840 9.21% $38,959 $1,752 4.50% Code Enforcement NIP Program 10,000 10,000 552 5.52% 3,653 2,554 69.92% fitter Connection 16,874 16,874 5,055 29.96% 5,742 2,491 43.38% p NRH Beautiful 15,000 17,500 7,745 44.26% 7,223 5,441 75.33% unicipal Court-Teen Court 0 0 0 0.00% 1,000 0 0.00% Special Events/Concert Series 123,400 123,400 67,861 54.99% 20,698 19,636 94.87% General Public Improvement 25,000 25,000 0 0.00% 2,807 2,807 100.00% TOTAL EXPENDITURES $230,274 $234,460 $85,053 36.28% $80,082 $34,681 43.31 NET BALANCE $72,432 $70,279 $83,332 $107,225 $103,806 • Page 9 CITY OF NORTH RICHLAND HILLS UTILITY FUND REVENUE FOR THE EIGHT MONTH ENDED MAY 31, 2009 WATER Water Sales & Adj. Cost Service Charges Water Taps Water Inspection Fees Water Well Revenue TOTAL WATER SEWER Sewer Sales 8~ Adj. Cost Sewer Taps Sewer Inspection Fees Service Charges Miscellaneous TOTAL SEWER MISCELLANEOUS Late Fees Subdivision Meter Revenue Interest Income Transfer from Water Joint Use Reimbursement (Watauga) TOTAL MISCELLANEOUS TOTAL OPERATING REVENUE ropriation -Insurance Reserve priation -Big Fossil Line Repair opriation - PY Encumbrance TOTAL FUNDING SOURCES /--------------------FISCAL YEAR 2008/09---------------------- % /----------FISCAL YEAR 2007/08------------/ ADOPTED REVISED COLLECTED REVISED TOTAL COLLECTED BUDGET BUDGET AS OF 05/09 BUDGET COLLECTIONS AS OF 05/08 ACTUAL $16,407,999 $16,407,999 $7,734,564 47.14% $15,382,090 $7,142,756 46.44% 67,200 67,200 45,293 67.40% 64,396 44,395 68.94% 50,000 50,000 10,895 21.79% 30,655 20,060 65.44% 24,000 24,000 4,010 16.71% 21,473 11,621 54.12% 9,300 9,300 5,949 63.97% 12,476 4,582 36.73% $16,558,499 $16,558,499 $7,800,711 47.11% $15,511,090 $7,223,414 46.57% $7,834,842 $7,834,842 $4,869,351 62.15% $8,045,624 $4,783,708 59.46% 24,000 24,000 2,850 11.88% 7,756 6,256 80.66% 23,000 23,000 2,541 11.05% 12,412 10,458 84.26% 44,800 44,800 30,195 67.40% 42,930 29,596 68.94% 1, 500 1, 500 2, 566 171.07% 1,770 1,192 67.34% $7,928,142 $7,928,142 $4,907,503 61.90% $8,110,492 $4,831,210 59.57% $440,000 $440,000 $294,731 66.98% $472,876 $282,873 59.82% 53,000 53,000 6,450 12.17% 25,500 17,700 69.41 492,524 513,881 242,288 47.15% 503,773 392,344 77.88% 354,493 354,493 236,329 66.67% 275,095 183,397 66.67% 72,000 72,000 94,103 130.70% 61,248 45,936 75.00% $1,412,017 $1,433,374 $873,901 60.97% $1,338,492 $922,250 68.90% $25,898,658 $25,920,015 $13,582,115 52.40% $24,960,074 $12,976,874 51.99% 38,600 38,600 38,600 100.00% 38,600 25,733 66.67% 0 0 0 0.00% 119,453 0 0.00% 0 36,535 36,535 100.00% 36,033 36,033 100.00% $25,937,258 $25,995,150 $13,657,250 52.54% $25,154,160 $13,038,640 51.83% Page 10 CITY OF NORTH RICHLAND HILLS UTILITY FUND EXPENSES & RESERVES FOR THE EIGHT MONTH ENDED MAY 31, 2009 1 OPERATING EXPENSES: ADMINISTRATION Water Operations Purchase of Water FTW Purchase of Water TRA Sewer Operations Sewer Treatment FTW Sewer Treatment TRA Development PW Travel & Training Reduction TOTAL UTILITY OPERATIONS Water Service Customer Service Revenue Collections Accounting Budget & Research Right of Way Maintenance TOTAL BILLING AND COLLECTION BUILDING SERVICES NON-DEPARTMENTAL TOTAL OPERATING EXPENSES O R EXPENSES & RESERVES Service Franchise Fees Indirect Cost Payment in Lieu of Taxes Allocated Utility CIP Reserve to Information Services Fund Contribution to Insurance Fund for Reserve for Future Claims Contribution to Support Svs. Reserve for Capital Projects Transfer from Water to Sewer TOTAL OTHER EXPENSES AND RESERVES TOTAL EXP. & RESERVES NET BALANCE 1 /--------------------FISCAL YEAR 2008/09---------------------• % /----------FISCAL YEAR 2007/08------------/ ADOPTED REVISED EXPENSES REVISED TOTAL EXPENSES BUDGET BUDGET AS OF 05/09 BUDGET EXPENSES AS OF 05/08 ACTUAL $277,459 $276,359 $69,342 25.09% $248,722 $208,977 84.02% $3,437,134 $3,416,484 $2,074,964 60.73% $3,218,354 $1,937,579 60.20% 3,824,904 3,824,904 2,048,051 53.55% 5,248,451 1,883,613 35.89% 4,078,693 4,078,693 1,652,625 40.52% 4,342,551 2,358,330 54.31% 1,047,739 1,063,543 648,302 60.96% 895,643 577,801 64.51% 1,537,782 1,537,782 709,331 46.13% 1,374,722 845,949 61.54% 3,005,566 3,005,566 1,829,819 60.88% 3,367,755 1,853,089 55.02% 768,079 767,207 488,258 63.64% 729,837 463,002 63.44% 0 0 0 0.00% 0 0 0.00% $17,699,897 $17,694,179 $9,451,350 53.42% $19,177,313 $9,919,363 51.72% $401,134 $401,134 $246,363 61.42% $379,447 $244,366 64.40% 713,390 722,052 457,532 63.37% 720,506 471,729 65.47% 249,495 249,308 162,271 65.09% 229,774 149,372 65.01 138,421 138,034 88,024 63.77% 119,085 80,204 67.35% 179,136 179,036 115,409 64.46% 138,063 78,689 56.99% 251,024 251,024 61,025 24.31% 165,307 58,605 35.45% $1,932,600 $1,940,588 $1,130,624 58.26% $1,752,182 $1,082,965 61.81% $1,186,865 $1,186,865 $791,243 66.67% $1,078,968 $719,312 66.67% $415,856 $415,856 $178,691 42.97% $231,264 $158,457 68.52% $21,512,677 $21,513,847 $11,621,251 54.02% $22,488,449 $12,089,074 53.76% $302,154 $302,154 $201,436 66.67% $530,629 $353,753 66.67% 727,285 727,285 427,616 58.80% 691,337 403,084 58.30% 1,559,825 1,559,825 1,039,883 66.67% 1,485,548 990,365 66.67% 444,938 444,938 296,625 66.67% 423,750 282,500 66.67% 175,000 175,000 116,667 66.67% 175,000 116,667 66.67% 38,600 38,600 25,733 66.67% 77,200 51,467 66.67% 50,000 50,000 33,333 66.67% 50,000 33,333 66.67% 772,285 772,285 0 0.00% 0 0 0.00% 354,494 354,494 236,329 66.67% 275,095 183,397 66.67% $4,424,581 $4,424,581 $2,377,623 53.74% $3,708,559 $2,414,565 65.11% $25,937,258 $25,938,428 $13,998,870 53.97% $26,197,008 $14,503,639 55.36% $0 $56,722 ($341,620) ($1,042,848) ($1,464,999) Page 1 1 CITY OF NORTH RICHLAND HILLS AQUATIC PARK FUND REVENUES AND EXPENSES FOR THE EIGHT MONTH ENDED MAY 31, 2009 /--------------------FISCAL YEAR 2008/09----------------------- % /----------FISCAL YEAR 2007/08------------/ ADOPTED BUDGET REVISED BUDGET REV/EXP AS OF 05/09 REVISED BUDGET TOTAL COLLECTIONS REV/EXP AS OF 05/08 ACTUAL REVENUES Admissions $2,276,331 $2,276,331 $93,166 4.09% $1,720,857 $130,225 7.57% Advanced & Group Sales 1,495,751 1,495,751 523,156 34.98% 1,479,113 434,551 29.38% Food and Beverage 655,104 655,104 71,090 10.85% 514,764 51,586 10.02% Merchandise 156,983 156,983 8,052 5.13% 120,244 11,434 9.51% Lockers 70,751 70,751 3,279 4.63% 54,018 4,949 9.16% Interest Income 115,011 120,380 39,364 32.70% 129,211 97,380 75.37% Donations 20,000 20,000 20,000 100.00% 20,000 20,000 100.00% Aquatic Classes 8,248 8,248 8,415 102.02% 8,220 6,230 75.79% Special Events 3,514 3,514 2,385 67.87% 4,025 3,035 75.40% Miscellaneous 113,763 113,763 27,622 24.28% 31,010 8,085 26.07% TOTAL REVENUES $4,915,456 $4,920,825 $796,529 16.19% $4,081,462 $767,475 18.80% Appropriation of Prior Year $0 $14,999 $14,999 100.00% $1,612 $1,612 100.00% TOTAL FUNDING SOURCES $4,915,456 $4,935,824 $811,528 16.44% $4,083:074 $769,087 18.84% EXPENSES OPERATING EXPENSES General Services $792,490 $807,489 $434,222 53.77% $725,740 $300,422 41.40% Parks & Public Grounds 75,582 75,582 27,064 35.81 % 92,405 22,589 24.45% Aquatics 473,078 471,349 139,142 29.52% 514,837 117,158 22.76% Maintenance 462,567 461,817 251,195 54.39% 454,198 214,075 47.13% Business Office 104,430 104,430 53,174 50.92% 97,155 50,210 51.68% Marketing/Advertising 353,960 348,859 294,289 84.36% 338,374 178,011 52.61 Gift Shop 112,388 112,388 47,910 42.63% 125,046 49,088 39.26% Food 226,240 226,240 47,730 21.10% 266,723 35,137 13.17% ream Shop 122,622 122,622 18,463 15.06% 93,700 14,309 15.27% ry Concessions 73,547 73,547 13,347 18.15% 30,007 5,074 16.91 Group Sales 97,525 97,525 31,545 32.35% 93,083 44,907 48.24% Admissions 117,842 117,342 25,817 22.00% 99,892 24,167 24.19% Elements of Fun 5,828 5,828 2,124 36.44% 5,363 823 15.35% Birthday Parties 24,761 24,761 783 3.16% 19,396 931 4.80% Catering 26,326 26,326 3,801 14.44% 16,255 1,391 8.56% Rentals 26,234 26,234 6,394 24.37% 9,073 6,742 74.31 Travel & Training Reduction 0 0 0 0.00% 0 0 0.00% TOTAL OPERATING EXPENSES $3,095,420 $3,102,339 $1,396,999 45.03% $2,981,247 $1,065,034 35.72% OTHER EXP. & RESERVES Reserve for Future Infrastructure $425,000 $425,000 $283,333 66.67% $425,000 $283,333 66.67% Major Repairs Transfer Out - PARD 60,000 60,000 40,000 66.67% 120,000 80,000 66.67% Reserve for Aquatic Park Expansion 613,285 613,285 0 0.00% 0 0 0.00% Reserve for Insurance 50,000 50,000 33,333 66.67% 50,000 33,333 66.67% Debt Service Expense 531,476 531,476 354,317 66.67% 546,478 364,319 66.67% Non Departmental 27,492 27,492 18,328 66.67% 24,992 16,658 66.65% Indirect Costs 112,783 112,783 75,189 66.67% 107,412 71,608 66.67% TOTAL OTHER EXP. & RES. $1,820,036 $1,820,036 $804,501 44.20% $1,273,882 $849,251 66.67% TOTAL OPERATING EXPENSES AND RESERVES $4,915,456 $4,922,375 $2,201,500 44.72% $4,255,129 $1,914,285 44.99% NET BALANCE $0 $13,449 ($1,389,972) ($172,055) ($1,145,198) Page 12 CITY OF NORTH RICHLAND HILLS IRON HORSE GOLF COURSE REVENUES AND EXPENSES FOR THE EIGHT MONTH ENDED MAY 31, 2009 C~ ROUNDS REVENUES Green Fees Carts Food/Beverage Pro Shop/Driving Range TOTAL OPERATING REVENUE General Fund Other TOTAL OTHER REVENUE TOTAL REVENUES COST OF GOODS SOLD GROSS PROFIT EXPENSES OPERATING EXPENSES /--------------------FISCAL YEAR 2008/09 -----------------------/ /----------FISCAL YEAR 2007/08------------/ ADOPTED REVISED REV/EXP % TOTAL REV/EXP BUDGET BUDGET AS OF 05/09 BUDGET COLLECTIONS AS OF 05/08 ACTUAL 52,500 52,500 33,325 63.48% 56,192 32,654 58.11% $1,191, 849 $1,191, 849 $698,156 58.58% $1, 010, 583 $579,142 57.31 476,418 476,418 272,184 57.13% 491,782 291,414 59.26% 517,938 517,938 312,570 60.35% 760,308 293,625 38.62% 465,761 465,761 270,981 58.18% 544,747 349,169 64.10% $2,651,966 $2,651,966 $1,553,891 58.59% $2,807,420 $1,513,350 53.91 $168,064 $168,064 $168,064 100.00% $151,828 $151,828 100.00% 0 0 0 0.00% 4,500 3,000 66.67% $168,064 $168,064 $168,064 100.00% $156,328 $154,828 99.04% $2,820,030 $2,820,030 $1,721,955 61.06% $2,963,748 $1,668,178 56.29% $288, 909 $288, 909 $161, 319 55.84% $345, 680 $164, 377 47.55% $2,531,121 $2,531,121 $1,560,636 61.66% $2,618,069 $1,503,800 57.44% Pro Shop $259,554 $259,554 $154,447 59.50% $274,941 $174,201 63.36% Driving Range 23,000 23,000 8,023 34.88% 12,164 9,354 76.90% Golf Carts 160,155 160,155 101,382 63.30% 157,007 100,037 63.71 Course Maintenance 601,553 601,553 285,074 47.39% 580,040 341,585 58.89% god & Beverage 187,611 187,611 117,476 62.62% 221,164 116,505 52.68% neral and Administrative 319,023 319,023 162,995 51.09% 261,332 122,362 46.82% pital 168,064 168,064 112,043 66.67% 117,742 78,495 66.67% Fixed Charges 112,855 112,855 (10,839) -9.60% 306,586 84,272 27.49% TOTAL OPERATING EXPENSES $1,831,815 $1,831,815 $930,601 50.80% $1,930,975 $1,026,810 53.18% OTHER EXP. & RESERVES Debt Service $535,480 $535,480 $356,987 66.67% $548,344 $365,563 66.67% Loan Payment -Equipment Fund 37,864 37,864 25,243 66.67% 38,967 25,978 66.67% Loan Payment -General Fund 53,707 53,707 35,805 66.67% 0 0 0.00% Loan Payment -Utility Fund 50,242 50,242 33,495 66.67% 50,242 33,495 66.67% Reserve for Equipment Purchases 22,013 22,013 14,675 66.67% 0 0 0.00% TOTAL OTHER EXP. & RESERVES $699,306 $699,306 $466,205 66.67% $637,553 $425,035 66.67% TOTAL OPERATING EXPENSES AND RESERVES $2,531,121 $2,531,121 $1,396,806 55.19% $2,568,528 $1,451,846 56.52% NET BALANCE $0 $0 $163,830 $49,541 $51,954 Page 13 • REVENUES CHARGES FOR SERVICE General Fund Utility Fund TOTAL CHARGES FOR SERVICE OTHER REVENUE Interest Income Sale of City Assets TOTAL OTHER REVENUE Appropriation of Prior Year Appropriation of Reserves TOTAL REVENUES EXPENSES OPERATING EXPENSES Administration Building Services AL OPERATING EXPENSES OTHER EXPENSES & RESERVES CIP Capital Maintenance Contribution to Debt Service Other TOTAL OTHER EXP. & RESERVES TOTAL EXPENSES & RESERVES NET BALANCE • CITY OF NORTH RICHLAND HILLS FACILITIES/CONSTRUCTION MANAGEMENT FUND REVENUES AND EXPENSES FOR THE EIGHT MONTH ENDED MAY 31, 2009 /--------------------FISCAL YEAR 2008/09--------------------~ % /----------FISCAL YEAR 2007/08------------/ ADOPTED REVISED REV/EXP REVISED TOTAL REV/EXP BUDGET BUDGET AS OF 05/09 BUDGET REV/EXP AS OF 05/08 ACTUAL $641,893 $407,346 $271,564 66.67% $628,288 $418,859 1,186,865 1,186,865 791,243 66.67% 1,078,968 719,312 $1,828,758 $1,594,211 $1,062,807 66.67% $1,707,256 $1,138,171 $81,237 $43,617 $10,242 23.48% $84,135 $63,188 0 0 0 0.00% 15,708 0 $81,237 $43,617 0.00% $ 99,843 $ 63,188 $0 $274,182 $182,788 66.67% $0 $0 331,268 331,268 331,268 100.00% 474,593 474,593 $2,241,263 $2,243,278 $1,576,863 70.29% $2,281,692 $1,675,952 66.67% 66.67% 66.67% 75.10% 0.00% 63.29% 0.00% $167,063 $166,583 $92,600 55.59% $158,511 $102,509 64.67% 1,844,332 1,964,088 998,918 50.86% 1,682,650 930,665 55.31 $2,011,395 $2,130,671 $1,091,518 51.23% $1,841,161 $1,033,174 56.12% $221,200 $136,000 $136,000 100.00% $0 $0 0.00% 0 0 0 0.00% 50,327 33,551 66.67% 8,668 8,668 5,779 66.67% 7,880 5,253 66.67% $229,868 $144,668 $141,779 98.00% $58,207 $38,805 66.67% $2,241,263 $2,275,339 $1,233,295 54.20% $1,899,368 $1,071,978 56.44% $0 ($32,061) $343,569 $382,324 $603,974 Page 14 CITY OF NORTH RICHLAND HILLS FLEET SERVICES FUND REVENUES AND EXPENSES FOR THE EIGHT MONTH ENDED MAY 31, 2009 /--------------------FISCAL YEAR 2008/09----------------------- % /----------FISCAL YEAR 2007/08------------/ ADOPTED REVISED REV/EXP REVISED TOTAL REV/EXP QI Illr'_CT QI Ill(`_CT ec nC n~/no RI II'1r_CT QC\//CYD ec n~ n~/nQ e(`TI lel REVENUES CHARGES FOR SERVICE General Fund $550,588 $359,679 $239,786 66.67% $790,256 $526,837 66.67% Utility Fund 1,198,189 1,198,189 798,793 66.67% 1,089,263 726,175 66.67% Utility CIP Fund 167,718 167,718 111,812 66.67% 152,471 101,647 66.67% Crime Control District 99,015 99,015 66,010 66.67% 90,014 60,009 66.67% Park & Recreation Dev. Fund. 82,166 82,166 54,777 66.67% 74,696 49,797 66.67% Other Funds 46,581 46,581 31,054 66.67% 42,346 28,231 66.67% TOTAL CHARGES FOR SERVICE $2,144,257 $1,953,348 $1,302,232 66.67% $2,239,046 $1,492,697 66.67% OTHER REVENUE Interest Income $67,412 $46,501 $34,420 74.02% $81,598 $77,757 95.29% Sale of City Property 51,500 51,500 0 0.00% 22,473 0 0.00% Transfer from General/Utility/CCD 50,000 50,000 33,333 66.67% 150,000 100,000 66.67% Other Income 0 0 61,341 100.00% 84,828 45,666 53.83% TOTAL OTHER REVENUE $168,912 $148,001 $129,094 87.23% $338,899 $223,423 65.93% TOTAL REVENUES $2,313,170 $2,101,350 $1,431,326 68.11% $2,577,945 $1,716,120 66.57% Appropriation of Fund Balance $307,069 $307,069 $307,069 100.00% $673,820 $673,820 100.00% Prior Year Encumbrance 0 63,410 63,410 100.00% 0 0 0.00% TOTAL APPROPRIATIONS $307,069 $370,479 $370,479 100.00% $673,820 $673,820 100.00% L FUNDING SOURCES $2,620,238 $2,471,828 $1,801,805 72.89% $3,251,765 $2,389,940 73.50% E NSE OPERATING EXPENSES Administration $175,591 $175,111 $128,429 73.34% $167,225 $107,847 64.49% Equipment Services 1,974,965 1,914,495 1,249,850 65.28% 2,068,755 1,051,630 50.83% Equipment Purchases/Police Vehicles 461,160 420,570 284,997 67.76% 703,525 571,515 81.24% TOTAL OPERATING EXPENSES $2,611,716 $2,510,176 $1,663,276 66.26% $2,939,505 $1,730,992 58.89% OTHER EXPENSES & RESERVES Debt Service $0 $0 $0 0.00% $312,893 $208,595 66.67% Other 8,522 8,522 5,680 66.65% 7,747 5,166 66.68% Reserve for Vehicle Replacement 0 0 0 0.00% 0 0 0.00% TOTAL OTHER EXP. & RESERVES $8,522 $8,522 $5,680 66.65% $320,640 $213,761 66.67% TOTAL EXPENSES & RESERVES $2,620,238 $2,518,698 $1,668,956 66.26% $3,260,146 $1,944,753 59.65% NET BALANCE $0 ($46,870) $132,849 ($8,381) $445,187 1 Page 15 CITY OF NORTH RICHLAND HILLS INFORMATION SERVICES FUND REVENUES AND EXPENSES FOR THE EIGHT MONTH ENDED MAY 31, 2009 NUES 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 nsmitter Lease Income er 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 Other Undesignated Potential Reserve TOTAL OTHER EXP. & RESERVES TOTAL EXPENSES & RESERVES NET BALANCE ~~ /--------------------FISCAL YEAR 2008/09---------------------• % /----------FISCAL YEAR 2007/08------------/ ADOPTED REVISED REV/EXP REVISED TOTAL REV/EXP BUDGET BUDGET AS OF 05/09 BUDGET REV/EXP AS OF 05/08 ACTUAL $301, 591 $268, 053 $178, 702 66.67% $274, 057 $182, 705 66.67% 65,448 65,448 43,632 66.67% 59,500 39,667 66.67% 20,233 20,233 13,489 66.67% 18,393 12,262 66.67% 3,168 3,168 2,112 66.67% 2,880 1,920 66.67% 11,514 11,514 7,676 66.67% 10,466 6,977 66.67% 16,499 16,499 10,999 66.67% 14,999 9,999 66.67% 16,291 16,291 10,861 66.67% 14,811 9,874 66.67% 3,498 3,498 2,332 66.67% 3,180 2,120 66.67% $438,242 $404,704 $269,803 66.67% $398,286 $265,524 66.67% $962,180 $854,863 $569,909 66.67% $874,709 $583,139 66.67% 567,195 567,195 378,130 66.67% 690,633 460,422 66.67% 79,990 79,990 53,327 66.67% 72,718 48,479 66.67% 20,992 20,992 13,995 66.67% 19,084 12,723 66.67% 38,734 38,734 25,823 66.67% 35,213 23,475 66.67% 113, 739 113, 739 75, 826 66.67% 103, 399 68, 933 66.67% 15,404 15,404 10,269 66.67% 14,004 9,336 66.67% 135,299 135,299 90,199 66.67% 123,001 82,001 66.67% 9,493 9,493 6,329 66.67% 8,630 5,753 66.67% $1,943,026 $1,835,709 $1,223,806 66.67% $1,941,391 $1,294,261 66.67% $89,743 $63,340 $24,538 38.74% $98,777 $81,839 82.85% 9, 000 9, 000 6, 000 66.67% 9, 000 6, 000 66.67% 93,000 93,000 75,413 81.09% 109,421 61,910 56.58% 324,253 324,253 216,169 66.67% 5,400 3,600 66.67% $2,897,264 $2,730,006 $1,815,728 66.51% $2,562,275 $1,713,134 66.86% $0 $278,312 $278,312 100.00% $149,290 149,290 100.00% $2,897,264 $3,008,318 $2,094,040 69.61 % $2,711,565 $1,862,424 68.68% $214, 781 $214, 339 $133, 330 62.21 % $203,142 $130,132 64.06% 302,014 307,246 235,251 76.57% 442,720 229,576 51.86% 897,470 909,199 440,996 48.50% 734,310 455,832 62.08% 381,515 391,375 202,773 51.81% 298,654 215,552 72.17% 467,014 521,265 284,414 54.56% 266,983 186,807 69.97% 257,538 283,777 175,333 61.79% 268,060 173,920 64.88% 369,058 396,236 218,331 55.10% 233,033 203,532 87.34% $2,889,390 $3,023,437 $1,690,428 55.91 % $2,446,902 $1,595,351 65.20% $7,874 $7,874 $10,512 133.50% $7,157 $4,772 66.68% 0 0 0 0.00% 0 0 0.00% $7,874 $7,874 $10,512 133.50% $7,157 $4,772 66.68% $2, 897, 264 $3, 031, 311 $1, 700, 940 56.11 % $2,454, 059 $1, 600,123 65.20% $0 ($22,993) $393,101 $257,506 $262,301 Page 16 CITY OF NORTH RICHLAND HILLS INSURANCE FUND REVENUES AND EXPENSES FOR THE EIGHT MONTH ENDED MAY 31, 2009 /-------------------- ADOPTED FISCAL YEAR 2008/09--------------------• REVISED COLLECTED % REVISED /----------FISCAL YEAR 2007/08------------/ TOTAL COLLECTED NUES BUDGET BUDGET AS OF 05/09 BUDGET REV/EXP AS OF 05/08 ACTUAL HEALTH/MEDICAL $7,167,798 $7,167,798 $4,778,532 66.67% $7,044,507 $4,696,338 66.67% WORKERS COMPENSATION $899,225 $899,225 $599,483 66.67% $822,031 $548,021 66.67% GENERAL LIABILITY $294,340 $294,340 $196,227 66.67% $294,250 $196,167 66.67% OTHER INCOME Interest Income $57,705 $123,771 $46,696 37.73% $156,669 $131,436 83.89% Property Insurance 101,795 101,795 96,536 94.83% 95,739 63,830 66.67% General/Utility/Aq. Park Fund Transfer 154,400 86,189 57,459 66.67% 308,800 205,867 66.67% Other Income 0 0 8,566 100.00% 96,056 92,786 96.60% TOTAL OTHER INCOME $313,900 $311,755 $209,257 67.12% $657,264 $493,919 75.15% TOTAL REVENUES $8,675,263 $8,673,118 $5,783,499 66.68% $8,818,052 $5,934,444 67.30% Appropriation of Prior Year $0 $0 $0 0.00% $10,000 $6,667 66.67% TOTAL APPROPRIATIONS $0 $0 $0 0.00% $10,000 $6,667 66.67% TOTAL FUNDING SOURCES $8,675,263 $8,673,118 $5,783,499 66.68% $8,828,052 $5,941,111 67.30% EXPENSES OPERATING EXPENSES Health/Medical $7,003,714 $7,003,714 $4,806,631 68.63% $6,444,149 $3,371,665 52.32% Workers Compensation $416,337 $416,337 $214,525 51.53% $207,937 $170,429 81.96% er Insurance Expenses $433,493 $433,493 $199,354 45.99% $361,783 $153,110 42.32% Administration $574,458 $572,313 $234,143 40.91% $474,940 $308,090 64.87% TOTAL OPERATING EXPENSES $8,428,002 $8,425,857 $5,454,653 64.74% $7,488,809 $4,003,294 53.46% OTHER EXPENSES & RESERVES Life Insurance Premiums $58,000 $58,000 $34,953 60.26% $57,783 $38,065 65.88% Reserve for Insurance Claims 189,261 189,261 126,174 66.67% 535,208 356,805 66.67% TOTAL OTHER EXP. & RESERVES $247,261 $247,261 $161,127 65.16% $592,991 $394,870 66.59% TOTAL USES $8,675,263 $8,673,118 $5,615,780 64.75% $8,081,800 $4,398,164 54.42% NET BALANCE $0 $0 $167,719 $746,252 $1,542,946 • Page 17 4 ~4 4 W +~ ~~ S m M ~ g • FISCAL YEAR 2009-2010 SCHEDULE 4 -SUMMARY OF PROPERTY TAX REVENUE AND DISTRIBUTION • NET TAXABLE VALUE: Total Appraised Value as of May 15th $ 4,427,650,315 Less Exemptions: Disabled Veteran $ (3,916,046) Over 65 $ (121,731,059) Homestead $ (333,844,287) Disabled Persons $ (9,802,251) Less: Personal Property Nominal Value Loss $ (14,503) Prorated Absolute $ - Agricultural Value Loss $ (11,906,554) Freeport Inventory Value Loss $ (364,856) Pollution Control/Prorated Absolute $ (229,070) Total Reduction to Values $ (481,808,626) NET TAXABLE VALUE May 15th $ 3,945,841,689 Less: estimated value loss at July 25th of : 5.0% $ (197,292,084) ESTIMATED NET TAXABLE VALUE July 25th $ 3,748,549,605 ESTIMATED PROPERTY TAX COLLECTIONS: Net Taxable Value $ 3,748,549,605 Proposed Tax Rate per $100 Valuation $ 0.57 Estimated Total Tax Levy at 100% Collection $ 21,366,733 Less Estimated 1 % for Uncollectables $ (213,667) Less TIF Transfer $ (1,450,000) Less Debt Service Transfer $ (5,800,000) TOTAL ESTIMATED PROPERTY TAX COLLECTIONS (Operations) 99% $ 13,903,065 of Total Tax TAX RATE DISTRIBUTION SCHEDULE: Rate General Fund -Maintenance & Operations (Not Final) 61 % $ 0.350000 Debt Service Fund (Not Final) 39% $ 0.220000 ,TOTAL DISTRIBUTION OF TAX RATE 100% $ 0.570000 Projected • DISTRIBUTION OF ESTIMATED TAX REVENUE: 100% Collection Collection Transfer to Debt Service Fund $ 7,250,000 $ 7,250,000 General Fund -Maintenance & Operations $ 14,116,733 $ 13,903,065 TOTAL ESTIMATED TAX REVENUE $ 21,366,733 $ 21,153,065 r...: :,~ FY^ ~ 4r ;3 r 1 ~~ . :. < .. .. ,. .. 3. R .: 3 5.. 6 • FISCAL YEAR 2009-2010 SCHEDULE 1 -SUMMARY OF REVENUES AND EXPENDITURES GENERAL FUND • REVENUES Taxes Fines & Forfeitures Licenses & Permits Charges for Service Intergovernmental Miscellaneous Sub-Total Revenues Appropriation from Fund Balance Legal Settlement Insurance Reserves Golf Course Equipment Loan Previous Year Encumbrances TOTAL REVENUES EXPENDITURES City Council City Manager Communications City Secretary Legal Human Resources Finance Budget & Research Municipal Court Planning and Inspections Economic Development Library Neighborhood Services Public Works Fleet Services Parks & Recreation Police Emergency Management Fire Building Services Non-Departmental Sub-Total Departments Reserves & Other Expenditures Reserves Golf Course Equipment Replacement Market Adjustment Legal Settlement Sub-Total Reserves and Other TOTAL EXPENDITURES BALANCE ADOPTED REVISED PRELIMINARY ACTUAL ACTUAL BUDGET BUDGET BUDGET FY 2006/07 FY 2007/08 FY 2008/09 FY 2008/09 FY 2009/10 $25,419,294 $26,642,995 $27,808,772 $27,230,098 $27,447,112 2,064,187 2,394,919 2,089,410 2,318,000 2,089,410 1,716,600 1,863,271 1,636,650 1,115,004 1,069,746 2,282,949 2,500,261 3,330,098 3,238,062 3,199,781 3,180,460 3,139,268 2,946,481 2,946,481 2,946,481 1,199,131 896,627 929,394 707,180 789,140 35,862,621 37,437,341 X38,740,805 37,554,825 37,541,670 $0 $0 $0 $112,308 $0 109, 800 115, 800 115, 800 115, 800 115, 800 0 162,000 168,064 168,064 293,250 0 0 0 590,474 0 $109,800 $277,800 $283,864 $986,646 $409,050 $35,972,421 $37,715,141 $39,024,669 $38,541,471 $37,950,720 $97,703 $84,535 $136,504 $122,221 $144,294 544,508 559,135 554,578 552,490 587,852 463,515 544,040 533,220 546,458 531,066 414,502 435,167 506,687 500,465 527,296 216,937 249,869 350,000 317,846 349,316 128, 885 116, 911 123, 521 122, 088 126,345 716,064 798,302 893,084 885,303 941,064 323,183 318,366 386,779 383,924 393,389 1,039,861 1,163,551 1,256,827 1,219,235 1,306, 914 919,240 1,019,389 1,046,918 1,029,458 1,097,110 116,058 111,342 166,836 166,076 186,491 1,491,544 1,803,813 1,933,659 1,923,868 1,988,322 1,292,467 1,429,315 1,628,257 1,758,254 1,719,108 3,272,808 3,414,340 3,591,051 3,525,304 3,868,851 0 1,016 0 192,739 204,451 2,358,083 2,592,714 2,771,201 2,744,689 2,846,899 9,533,254 10,375,187 10,440,514 10,334,378 10,448,108 72 332,502 397,612 396,151 780,400 8,617,004 9,115,333 9,364,937 9,149,091 9,334,393 460,656 628,288 641,893 407,346 641,893 1,318,142 1,016,884 1,487,102 1,725,865 1,754,716 33,324,486 _ 36,109,999 38,211,180 38,003,249 - X39,778,278 $2,494,099 $965,800 $415,800 $47,589 $415,800 0 162,000 168,064 168,064 293,250 0 0 188,634 188,634 50,000 0 0 0 112,308 0 $2.494.099 $1.127.800 $772.498 $516.595 $759.050 $35,818,585 $37,237,799 $38,983,678 $38,519,844 $40,537,328 $153,836 $477,342 $40,991 $21,627 ($2,586,608) : ~ - > .Y .. , < .:?%.. C. ;. .~ .,:,. ,. .. v.i. ~..> s ~.% > zs,.:~ ;: i. £ ~.o ;1 0 €..># ~~..... .. `~ z.... ...: ..s ...: ..i?z3 i iF~ s R '3 ~~.. .>a:'Fx>l: r . <. <.~~ <~r ,..F< <~;E .~~:: 's.. y • • i FISCAL YEAR 2009-2010 SCHEDULE 2 -SUMMARY OF REVENUES GENERAL FUND ADOPTED REVISED PRELIMINARY ACTUAL ACTUAL BUDGET BUDGET BUDGET FY 2006/07 FY 2007/08 FY 2008/09 FY 2008/09 FY 2009/10 TAXES Current Property Taxes $11,593,034 $12,255,130 $13,563,627 $13,563,627 $13,903,066 Delinquent Property Taxes 171,981 217,299 150,000 150,000 150,000 Penalty and Interest 148,051 172,332 115,000 115,000 115,000 Franchise Fees 3,856,234 3,913,185 3,669,722 3,762,622 3,710,000 Utility Fund Franchise Taxes 594,207 691,338 727,285 797,223 730,000 Sales Taxes 8,568,080 8,876,924 9,008,200 8,377,626 8,334,046 Mixed Beverages 129,860 161,783 130,000 89,000 130,000 Payment in Lieu of Taxes 357,847 355,004 444,938 375,000 375,000 Sub-Total $25,419,294 $26,642,995 $27,808,772 $27,230,098 $27,447,112 FINES AND FORFEITURES Municipal Court Fines $1,720,312 $2,068,625 $1,775,410 $1,938,000 $1,775,410 Library Fines 81,864 67,216 80,000 80,000 80,000 j Warrant & Arrest Fees 262,011 259,078 234,000 300,000 234,000 '~ Sub-Total $2,064,187 $2,394,919 $2,089,410 $2,318,000 $2,089,410 LICENSES AND PERMITS Building Permits $789,607 $868,208 $740,000 $330,000 $384,800 Electrical Permits 61,861 41,947 50,000 21,000 26,000 Plumbing Permits 82,901 63,076 70,000 52,000 36,400 Mechanical Permits 89,050 74,768 65,000 75,000 45,000 Gas Drilling Permits 27,673 32,000 20,000 21,000 20,000 Miscellaneous Permits 96,852 124,873 135,550 92,100 60,286 Apartment Inspection Fees 81,256 86,560 85,000 89,640 44,200 Curb & Drainage Insp. Fees 14,207 80,342 10,000 21,964 5,200 Re-Inspection Fees 6,522 3,686 7,500 2,500 3,900 License Fees 15,616 16,824 18,000 18,000 9,360 Contractor Registration Fees 93,101 84,558 80,000 75,000 80,000 Plan Review/Application Fee 22,358 76,161 15,000 19,850 14,000 Animal License/Adoption Fees 54,771 47,728 60,200 42,200 60,200 Animal Control Impoundment 60,176 52,916 65,000 53,000 65,000 Crematorium Revenues 4,134 8,640 8,000 8,000 8,000 Auto Impoundment Fees 14,466 17,812 15,000 17,250 15,000 Food Service Permits 101,618 106,633 102,000 104,000 102,000 Food Managers School 25,854 25,977 28,000 16,000 28,000 Fire Inspectior/Alarm Fees 37,522 18,850 24,500 24,500 24,500 Publicity Fees -Recreation 37,055 31,712 37,900 32,000 37,900 Sub-Total $1,716,600 $1,863,271 $1,636,650 $1,115,004 $1,069,746 ~~.. ~ rr!! k .. 't e: j...:~,' 4' 3Y' ,` i <,L t~ ~: i ~v.=: ... ., <;, ;? i r; twrEt'; r ':: ,ai :.Y., d ~: <`~i::'s ....i-.. ~ > .... ,~.. ;' ~r ir`sE <,'~ ' ~oL.st E~.; sL.. .., _.~,.> .. i... ,.:3 .F.<:.~ 1 ..~~...Yi'~,. .., i%;f ..~,,. >'s_ ~vr. .Hf x ~.. .., , SSN K 2 ~ D ~ h ~~. ~ .>'~ Y:~ ~ a ~ i.. ... • FISCAL YEAR 2009-2010 SCHEDULE 2 -SUMMARY OF REVENUES GENERAL FUND ADOPTED REVISED PRELIMINARY ACTUAL ACTUAL BUDGET BUDGET BUDGET w ~nnam~ w ~nmmr~ w ~nnQma w ~nnuma Fv ~nn4i~ n • • CHARGES FOR SERVICE Park Facility Rental $6,913 $9,521 $6,500 $9,230 $6,500 Recreation Center Rental 16,055 20,362 16,000 16,000 16,000 Ambulance Fees 1,280,842 1,399,676 2,307,903 2,153,732 2,188,586 Garbage Billing 236,294 283,515 233,500 306,000 233,500 Contributions 10,000 12,000 10,000 10,000 10,000 Maps & Codes 145 0 50 0 50 Recreation Fees 431,262 443,765 445,445 445,600 445,445 Cultural Arts 6,887 10,337 8,200 8,200 8,200 Athletic Revenue 111,901 130,012 127,000 135,200 127,000 Recreation Special Events 16,812 17,714 8,500 8,500 8,500 Planning & Zoning Fees 36,325 27,691 31,000 15,600 20,000 Sale of Accident Reports 24,899 24,812 25,000 18,000 25,000 Vital Statistics 97,741 92,178 95,000 82,000 95,000 Mowing 6,873 28,678 16,000 30,000 16,000 Video Services & Sales 0 0 0 0 0 Sub-Total $2,282,949 $2,500,261 $3.330,098 $3,238,062 $3,199,781 INTERGOVERNMENTAL Indirect Costs: General CIP $155,000 $155,000 $212,750 $212,750 $212,750 Utility Fund 1,414,807 1,485,547 1,559,824 1,559,824 1,559,824 Park & Rec Facilities Dev. Corp. 274,332 288,049 302,451 302,451 302,451 Crime Control District 200,000 200,000 100,000 100,000 100,000 Aquatic Park Fund 102,297 107,412 112,783 112,783 112,783 Direct Costs: General Fund Police Salaries 934,024 803,260 658,673 658,673 658,673 Gas Development Fund 100,000 100,000 0 0 0 Sub-Total $3,180,460 $3,139,268 $2,946,481 $2,946,481 $2,946,481 MISCELLANEOUS Interest Income $800,412 $484,008 $590,254 $380,417 $450,000 Sale of City Property 19,268 13,950 15,000 15,000 15,000 Grant Proceeds-Grim. Justice 424 15,000 15,000 15,000 15,000 Grant Proceeds-CDBG 10,086 63,663 25,000 25,000 25,000 Overtime Reimbursements 10,516 0 5,000 5,013 5,000 Tax Attorney Fees 68,791 81,015 55,000 55,000 55,000 Other Income 22,753 34,944 37,400 25,000 37,400 General CIP 102,376 0 0 0 0 SRO Reimbursement (BISD) 164,505 204,047 186,740 186,750 186,740 Sub-Total $1,199,131 $896,627 $929,394 $707,180 $789,140 APPROPRIATION -FUND BALANCE Legal Settlement $0 $0 $0 $112,308 $0 Insurance Reserve 109,800 115,800 115,800 115,800 115,800 Golf Course Equipment Loan 0 162,000 168,064 168,064 293,250 Previous Year Encumbrances 0 0 0 590,474 0 $109,800 $277,800 $283,864 $986,646 $409,050 TOTAL REVENUES $35,972,421 $37,715,141 $39,024,669 $38,541,471 $37,950,720 .,.... f A \ 5 _ .. ~.., 3 ~.> .s ~~ 1 r .; ~. y.> .>.. i .f.,s £.x. -, . ,. ~ -~ €; 3. •"' s :,.~„~: ~.z ...~. .\,..,z ~.... r..;? =x'kf.. s _ z.. ~ z. f s 2i • s c.3z ° a' £ ~ 3 z,,.i}. s ~ f ; ...f{s> > E{s Ss:F ~.,.z C:~ z..;s *...<. ,..sP :..,,> 3 4 X ~ ~ ;,~ a,,., S .,, ). :.a£' 3 ~ 0,~. kr.: fob' ?c , w... ... ~? ~.. ,:. ,~ u • FISCAL YEAR 2009-2010 SCHEDULE 3 -SUMMARY OF EXPENDITURES GENERAL FUND ADOPTED REVISED PRELIMINARY ACTUAL ACTUAL BUDGET BUDGET BUDGET FY 2006/07 FY 2007/08 FY 2008/09 FY 2008/09 FY 2009/10 City Council $97,703 $84,535 $136,504 $122,221 $144,294 City Manager $544,508 $559,135 $554,578 $552,490 $587,852 Communications Public Information $182,744 $198,250 $221,289 $220,271 $220,881 Citicable 280,771 345,790 311,931 326,187 310,185 Total Communications $463,515 $544,040 $533,220 $546,458 $531,066 City Secretary City Secretary $221,426 $236,281 $288,943 $285,184 $307,688 Record Management 193,076 198,886 217,744 215,281 219,608 Total City Secretary $414,502 $435,167 $506,687 $500,465 $527,296 Legal $216,937 $249,869 $350,000 $317,846 $349,316 Human Resources $128,885 $116,911 $123,521 $122,088 $126,345 Finance Accounting & Administration $491,704 $572,789 $651,573 $647,361 $690,209 Purchasing 224,360 225,513 241,511 237,942 250,855 Total Finance $716,064 $798,302 $893,084 $885,303 $941,064 Budget & Research Budget $91,605 $71,515 $91,352 $89,437 $97,698 Tax 198,500 219,188 245,993 245,993 246,829 Internal Audit 33,078 27,663 49,434 48,494 48,862 Total Budget & Research $323,183 $318,366 $386,779 $383,924 $393,389 Municipal Court Administration/Prosecution $284,246 $312,810 $319,203 $324,779 $399,363 Court Records 313,841 368,885 433,491 432,740 452,897 Warrants 305,174 329,744 346,507 329,153 376,521 Teen Court 52,933 61,451 64,802 64,802 66,630 Judicial 83,667 90,661 92,824 67,761 11,503 Total Municipal Court $1,039,861 $1,163,551 $1,256,827 $1,219,235 $1,306,914 Planning and Development Administration $75,676 $79,331 $81,911 $81,911 $86,826 Inspections 600,830 668,640 656,842 642,366 691,154 Planning 242,734 271,418 308,165 305,181 319,130 Total Planning and Development $919,240 $1,019,389 $1,046,918 $1,029,458 $1,097,110 Economic Development $116,058 $111,342 $166,836 $166,076 $186,491 Library General Services $187,550 $237,439 $220,193 $217,622 $238,504 Public Services 667,415 845,672 876,657 883,784 894,226 Technical Services 636,579 720,702 836,809 822,462 855,592 Total Library $1,491,544 $1,803,813 $1,933,659 $1,923,868 $1,988,322 ~.~ Y k£ ? ..,~ i "F S • .... ~"" ? ` S i ~ 3 3 ; y L`,.N ;"~ ~'^, 4. :is>r<. ., .~# ~.r ..x c.. o.i +~.. .,. ~ E.% > i£:FY v a .:} ~` s ,,,,i ... : ,.. ... :`sY ,.. ~..,; i.:.:# C`~. ...~; a.i .,, .:.?F ",.: ~'~ 5 >~ 5 ~ h ~ x 9 G 1 1tt3~ y • l~ • FISCAL YEAR 2009-2010 SCHEDULE 3 -SUMMARY OF EXPENDITURES GENERAL FUND ADOPTED REVISED PRELIMINARY ACTUAL ACTUAL BUDGET BUDGET BUDGET FY 2006/07 FY 2007/08 FY 2008/09 FY 2008/09 FY 2009/10 Neighborhood Services Neighborhood Resources $274,107 $284,664 $313,261 $316,894 $323,134 Humane Division 534,262 572,608 695,575 673,882 746,800 Consumer Health 231,101 258,873 272,772 266,558 298,321 Code Compliance 242,079 305,740 346,649 372,203 350,853 Special Programs 10,918 7,430 0 128,717 0 Total Neighborhood Services $1,292,467 $1,429,315 $1,628,257 $1,758,254 $1,719,108 Public Works General Services $162,062 $169,643 $128,393 $125,511 $133,786 Traffic Control 876,312 941,213 1,028,123 1,012,006 1,058,049 Street & Drainage 2,234,434 2,303,484 2,434,535 2,387,787 2,677,016 Total Public Works $3,272,808 $3,414,340 $3,591,051 $3,525,304 $3,868,851 Fleet Services Park & Recreation General Services Parks Maintenance Recreation Services Athletic Program Services Senior Adult Services Youth Outreach & Cultural Total Park 8~ Recreation Police General Services Administrative Services Criminal Investigation Uniform Patrol Tactical Unit Technical Services Detention Services Property Evidence Communications Total Police 0 1,016 0 192,739 204,451 $122,935 $145,300 $158,786 $155,911 $160,074 1,036,367 1,155,891 1,234,196 1,220,065 1,262,556 730,069 790,360 818,408 808,863 846,058 183,712 195,620 223,576 226,719 229,159 154,554 168,038 181,727 179,846 188,035 130,446 137,505 154,508 153,285 161,017 $2,358,083 $2,592,714 $2,771,201 $2,744,689 $2,846,899 $648,761 $707,242 $753,846 $733,153 $668,301 601,230 725,049 756,302 778,092 800,630 1,866,697 2,049,385 2,102,886 2,063,797 2,093,985 4,206,981 4,620,696 4,545,418 4,483,123 4,679,115 15,240 0 0 0 0 605,780 626,695 602,668 596,284 499,325 364,445 394,597 411,072 409,782 413,268 359,322 294,421 310,164 325,154 317,938 864,798 957,102 958,158 944,993 975,546 $9,533,254 $10,375,187 $10,440,514 $10,334,378 $10,448,108 Emergency Management 72 332,502 397,612 396,151 780,400 Fire Department General Services $299,295 $327,324 $335,687 $334,570 $347,838 Operations 6,791,387 7,347,346 7,597,476 7,573,925 7,763,755 Emergency Medical 791,239 943,746 941,729 744,883 717,663 Fire Inspections 423,555 475,092 490,045 495,713 505,137 Emergency Management 311,528 21,825 0 0 0 Total Fire $8,617,004 $9,115,333 $9,364,937 $9,149,091 $9,334,393 Building Services $460,656 $628,288 $641,893 $407,346 $641,893 Non-Departmental $1,318,142 $1,016,884 $1,487,102 $1,725,865 $1,754,716 Sub-Total Departments $33,324,486 $36,109,999 $38,211,180 $38,003,249 $39,778,278 : :.. .a . . :: . > :..>..>. x :.. '. ~<> .5:..~ ~~:. ;,"i: .:.o S<tE # ~a •~ r,..< 3 ~# H,:.~3o ai. # 7~~ ,f z~>t io :d£z~, .t~ .. : ..: 6 yn» P ... 9 u ~ Z ,. , _> • FISCAL YEAR 2009-2010 SCHEDULE 3 -SUMMARY OF EXPENDITURES GENERAL FUND ADOPTED REVISED PRELIMINARY ACTUAL ACTUAL BUDGET BUDGET BUDGET ~r ~nnaim ~r ~nmm~ Fv ~nns~m4 Fv ~nnRm4 ~r ~nn4i~ n • Reserves 8~ Other Expenditures Reserve for Capital Improvements $315,819 $700,000 $300,000 $0 $300,000 Reserve for Street Maintenance $300,000 $0 $0 $0 $0 Reserve for Rail Station Development $300,000 $0 $0 $0 $0 Reserve for 820 Facility Planning $550,000 $0 $0 $0 $0 Reserve for CCD $200,000 $0 $0 $0 $0 Reserve for Economioc Dev. $477,080 $0 $0 $0 $0 Golf Course Equipment Replacement $0 $162,000 $168,064 $168,064 $293,250 Market Adjustment $0 $0 $188,634 $188,634 $50,000 Legal Settlement $0 $0 $0 $112,308 $0 Reserve for Self Insurance Fund $109,800 $115,800 $115,800 $47,589 $115,800 Reserve for Building Services Fund $0 $50,000 $0 $0 $0 Reserve for Equipment Srvcs Fund $0 $100,000 $0 $0 $0 Reserve for Information Srvcs Fund $241,400 $0 $0 $0 $0 Previous Year Encumbrances $0 $0 $0 $0 $0 Sub-Total Reserves and Other $2,494,099 $1,127,800 $772,498 $516,595 $759,050 Sub-Total Expenditures $35,818,585 $37,237,799 $38,983,678 $38,519,844 $40,537,328 TOTAL EXPENDITURES $35,818,585 $37,237,799 $38,983,678 $38,519,844 $40,537,328 BALANCE $153,836 $477,342 $40,991 $21,627 ($2,586,608) w.. ~, . _...< ._ ,. r ~, ,... ~=5 ;. ;. <_~ ..'.~{.'c ~. .,.. ...s - <,., ~ c= ~ s i:. E~..z r : {.~f >..._. ~. gi ~~ z.,.:f ... ..f. <.. .,.~~ <~:i: t3.. 5' ~... ._ ~4..~..... k,ci ..... >.~,~t,£~.~~§~:~t. 7 n C m .. ,~ o c ,; c'~ X'' 3 Impact Fee/Utility Rate Study Water and Wastewater Impact Fees represent fees that cities can collect from Developers to help provide the city the ability to expand their water and wastewater systems in order to provide service to new developments. Every five years the City of North Richland Hills is required by state law to review and possibly update their Water and Wastewater Impact Fees. The review consists of examining the current growth of the City and determining if the assumptions made five years ago concerning the rate of growth and the type of growth are still valid. Most of the time significant enough change occurs during the five year period to warrant a complete Impact Fee Study and update. This is the situation for the City of North Richland Hills; the Comprehensive Land Uses have changed and the population growth is lower than what was forecasted five years ago. For this reason staff has included a CIP project for Council's consideration in the proposed Capital Projects Budget to update the impact fees. As Council may be aware the impact fees collected for water and wastewater system improvements do not cover the entire cost of the improvements. Typically the additional funding needed for the utility improvements come from the revenue collected from the utility rates. In addition to funding the entire operational costs for the water and wastewater system, the utility rates also fund the Water Meter Replacement program and the Utility Construction Division. Many of these areas funded by the utility rates do not necessarily follow the Consumer Price Index (CPI). For example those areas funded by the utility rates that are construction related (like the water and wastewater improvement projects identified in the Impact Fee Study) need to be evaluated on a periodic basis to determine if the city is collecting enough revenue to pay for these improvements. The periodic rate studies would not necessarily indicate the need for a rate increase but it would allow staff to monitor and evaluate the amount of revenue collected and to make sure that the city's costs are not exceeding its revenue. The last Utility (water and sewer) Rate Study was completed in 2005. City Council approved athree-year "phase in" for water and sewer rates for 2006, 2007 and 2008. Since 2008 the rates have been constant with the exception of the pass through increases from the City of Fort Worth and the Trinity River Authority. Because of the unpredictable increases and decreases that the city has faced in the construction industry during the past few years staff believes it is time again to review the utility rates through a Utility Rate Study. Questions • Would Council be in agreement for staff to expand the scope of the Impact Fee Study to also include a Utility Rate Study? • Would Council be in support of staff conducting a Utility Rate Study on a regular basis, similar to the Impact Fee Study (for example every five years)? C~ ,, ~ y ..~ r, ,a NRH Planning for Future Bond Election The last bond election for purposes of streets, drainage and facility improvements throughout the City was held on February 1, 2003. The total process from the time Council passed a resolution forming a Citizens Capital Improvements Study Committee, until the election was held took about ten months (see attached memo dated March 24, 2003 from the City Manager to the Council). The Citizens Study Committee considered over $84 million in projects before deciding to present $38.2 million to Council to place on the referendum in five propositions. Four of the five propositions passed totaling $37.2 million. The program included $30 million in street projects ($28 million for 22 designated streets and $2 million for undesignated streets); two drainage projects totaling $4 million; fire facility upgrades and training facility in the amount of $1,150,000; a public safety facility upgrade in the amount of $250,000; and funds toward the animal adoption and rescue center expansion in the amount of $1,300,000. Since February 1, 2003 the City has issued 2003 election general obligation bonds in the amount of $19,640,000, leaving the amount left to issue at $17,570,000. Of the remainder, $13,360,000 are street projects, $2,660,000 are drainage projects, $250,000 is for the public safety facility upgrade and $1,300,000 is for the animal adoption and rescue center expansion (see the attached status of 2003 Bond Election). As we are completing the 2003 projects and are looking at future development, we have an opportunity to plan ahead. Some of the future initiatives which will influence future projects include: • The widening of Loop 820 • The City-wide facility plan • Neighborhood revitalization initiative • Boulevard 26 improvements • Rail station development Specific projects for consideration may include: • Improvements to residential streets that are beyond any preventive maintenance and must be reconstructed • Improvements to collector streets such as Smithfield Road (Mid-Cities to Hightower) and Amundson Road (Main Street to just West of Precinct Line) • A Police and Fire Training Academy • Safety Town Project • Replacement of Major Fire Apparatus • ~ 4 \.~ { ~ ) .. . ... In the past we have included streets, drainage and facility projects, but have not included equipment in the referendum. One of the reasons for this is the multi-million dollar cost and long useful life of streets, drainage and facilities as opposed to the relatively less cost and service life of equipment. The exception to the above criteria is major fire apparatus. In FY 2008/2009 the City issued C.O.s in the amount of $785,000 to replace a quint. Over the next ten years, the replacement plan includes financing three major apparatus ranging from $550,000 to $1.1 million for a total of $2.5 million. These trucks have a service life of twenty years. For the planning of the future bond election we may want to consider major fire apparatus for voter approval. Do we continue to feel comfortable issuing non-voter approved debt for capital expenditures this large? On the other hand, if the voters deny this proposition, how would we pay for the equipment? If we had to delay the purchase of fire equipment until funds become available, how would this affect our ISO rating and the safety of life and property? From the time management and staff begin the planning until the election itself could take as long as thirteen to eighteen months: • Management and staff would need three to six months to develop and present a list of potential projects to Council • From the time Council appoints a Citizen's Study Committee until the election could be as long as ten to twelve months Questions • Would Council like to begin the bond election planning process in FY 2009/2010, or should it be delayed until a future fiscal year? • Would Council like to consider including major fire apparatus in the referendum? 1 ,4 2 3 NRH • NRH C~'I'l' C)~ I'~O~'`~ ~C~L,I'D ~L~ March 24, 2043 Nldnorable Mayor and Members of the CQUrtcil City of North Richland Hills North Richland Hills, Texas Q~iica rsf t~~e Cry Marr~gcer !n early summer 2fl0~, City Council passed a r$saiu#ien forming a Citizens Capital Improver~nents Study Committee. This Committee consisted of a cross section t~f residents #hraughout c-ur community. They laegan meeting in early July, 2002 and rnet every tvvo weeks through the middle of Aber. The Committee worked diligently in closely reviewing and analyzing the numerous streets and drainage projects, City facilities, and miscellaneous projects that staff developed based on critical City needs, street conditions, ratings and other quantitative analyses. There were aver $84,000,000 in pr+~jects that the Commit#ee reviewed, They uitimately reach+e~d a consensus on $38,~10,t~fl In pr©jects which they n~rnrnended to Council at the C~ckaber 28~' ~QUncil meeting. City staff presented all the recommended projects to Council at the November 11, 20©2 work session. Council reviewed each project:, asked questions, and reached a consensus on the various components of the plan. At the Qecember 9, 2002 Council meeting, Council called for the bond election tc~ be held February 1, 2003. At this time they also revie~nred th~a structure of the ballot, The ballot had five prop~ositiens: Propc~sltinn Qne: Street and Transportation lmpr©vemants - $,C}9D,tfOfl proposition Two: I]rainag$ lrnprovements - ~4,t~-0,000 Proposition Three: Public Safety Facility Improvements - $1,900,040 proposition Four. Public i~lorks Facility Improvements - X1,000,000 Preposition Five: Animal Shelter - ~1,3fl0,40© The electi+an was held Febntary 1, 2003. Four of the five propositions passed. Proposition Four far Public 1JVarks Facility lrnprovements did not pass by eleven votes. The financing 'of these projects will be with general obligation bonds. A debt capa~rty analysis was performed and revealed capacity of $40.4 million over an eight year perm. The total cert. of the projects approved in the bond eleetic~n was X37,210,00#3. The analysis assumed a moderate growth in the property values, the continuation of new construction, but at a decreasing rate, and that we would issue never debt based can the retirement of existing debt Using these assumptions results In the ability to issue X13.4 million in debt the first four years CML 2i~3-~73 PG, 8~c ~206~49 * t~ih ltd Ili, Texas * 78482-fI~9 73tf~ Ncxthe~ Lioop X28 ~ j$iT) ~2T-Bt~Q~ '* F~pt ~~~17} ~7-6CI18 • ~.5' .~ .. ... ... .... ..v h..i with the balance being issued after ti~at time, Because the majority of debt capacity is in years sac through eight, fife first several years of the bond program will see a lot of design and engineering work being done with the majority of canstrucctit~n being completed in the latter years, This document is a description of projects to be financed through the 2Q03 fond Eiectk~n, and the estimated tune to be initiated and. +comrnenced. However, these can vary and change based upon growth, need, and availability of funds. tlVe are looking fonnrarrl tQ working on these Ixoje~ tca make our community and i#s i infrastructure viable and meet the needs of ~e future. I wish to thank the Citizens Capital Improvements Study Gorr~tnittee, City Counoll, staff and our citizens for their hard work end vision in preparing t`dr our City's future, Respectfully suamltted, ~~ Larry J. Cunningham City Manager • • NRH • STATUS OF BOND ELECTION PROGRAMS 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 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 (in thousands of dollars): Amount Amount Issued 2009 Authorized Authorized To-Date Issue Un-issued Streets $30,010 $10,955 $5,695 $13,360 Drainage 4,000 1,340 0 2,660 Public Safety Facilities 1,900 1,650 0 250 Animal Rescue Center Expansion 1,300 0 0 1,300 Totals: $37,210 $13,945 $5,695 $17,570 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. The two drainage projects were Holiday West Channel and Meadowview Estates Channel. • ^" i S ,% o„= 6 1`1RH 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 2009 G.O. bond sale will pay for costs of street improvements for Briley Drive, Cloyce Court, Colorado Boulevard, Douglas Lane, Mackey Drive, North Tarrant Parkway (Davis to Whitley), and Rufe Snow Drive (Mid-Cities to Hightower), Trinidad Drive, Yarmouth Avenue and Shady Grove Road, totaling $5,695,000. l~J • ~'^:~.`f""£s ~~~`',~ ~; ~{'s ~i s <E<~'.i its f. ~' 7 7 .... ~. ; ~ .,.x [ .. k . ... ... ... ... ... Update of Recreation Center Public Input and Consideration of Inclusion of Senior Services The public input process for the recreation center continues as staff and the consultants review citizens' comments from the public meetings and focus group meetings that were held in May. From this information the consultants will present three building programming plans with facility amenities and cost estimates of each plan. One of the plans will be based on "ultimate" programming with all requested amenities and the other two will be variations on what the budget will allow. The consultants will also provide maintenance and operational costs for each plan as well as probable revenue. As the public input process continues staff would like to consider the possibility of adding senior services to the new recreation center. While senior services were not included in the original scope of services there are benefits of adding such services. The two existing senior centers are limited in what they provide and they are located on the outer boundaries of the city attracting an equal amount of residents and non- residents. The location of the new recreation center will provide a convenient central location while providing up to date amenities and facilities. The need for "modern senior services" was included as one of the top ten priorities in the 2007 Park, Recreation and Open Space Master Plan. Cost estimates for constructing astand-alone senior center with typical amenities was estimated at $5,000,000 not including required land acquisition. Brinkely Sargent Architects have put together a preliminary cost estimate of $1 million to $1.5 million for 5,000 square feet of senior space within the new recreation center. Although the seniors will have their own dedicated space, they will also have access to the rest of the recreation center including all the health and wellness components, the indoor walking track, indoor aquatics, and banquet and kitchen facilities. For added convenience the seniors will also have their own outside entry. While including senior services at the recreation center is desirable, we do not want to impact the original scope of the facility by reducing or removing planned amenities that provide revenue development. It is therefore recommended that costs associated with the additional space be provided through the Parks and Recreation Sales Tax Budget. To accomplish this, other park projects may have to be rescheduled, however the potential savings of $4,000,000 makes the decision justifiable. The addition of senior facilities at the new recreation center will transfer senior services out of the two existing senior centers. The existing senior centers could then be used as community meeting spaces, exhibit and performance spaces, additional meeting spaces for city purposes and storage areas. The existing staff at the senior centers would be transferred to the new center with the possibility of adding additional hours and increased services at no additional cost to the general fund budget. ~.. t ..t 8 • • • Staff has already met with one senior focus adding senior services to the new recreation two. Additional focus group meetings will be senior centers to get further input. Questions N1RH group and they supported the idea of center and closing services at the other held at Dan Echols and Bursey Road • Does Council support the idea of adding senior services to the new Recreation Center, with the understanding that senior services at the two existing centers would no longer be offered (all services would be consolidated into the new center)? • Is Council in agreement that funding for the additional space be provided through the Parks and Recreation Sales Tax Budget? • Would Council support utilizing the two existing centers for other purposes, once the new center is operational? 9 Texas Municipal Retirement System The Texas Municipal Retirement System (TMRS) was created by law in 1947 to provide a secure retirement for municipal employees. The City of North Richland Hills is one of 821 member cities. In the mid 1980's cities were provided the option of opting out of social security if they participated in a municipal employee retirement system. It was at that time that the City of North Richland Hills opted out of the Federal Social Security program. Employee retirement accounts are funded by three sources of revenue. The first source is through City contributions. The second source is through employee contributions and the third source is through investment income. Beginning in 2006, TMRS began a comprehensive review of the retirement system. As a result of their review, the Board approved three policy changes at its December 2007 board meeting. Although the policy changes were effective January 1, 2008, the changes did not impact our costs until January 2009. The first change made was to improve the method in which cities fund their future financial obligations. This change follows GASB principles which require cities to pre- fund for future liabilities. Previously, the costing method did not consider the full cost of future financial obligations. Over the long-term by switching to the new costing method, cities will see their contribution rates become more stable; however, for a period of time, our rates will increase due to the requirement that we are now pre-funding future benefits such as updated service credits and cost of living adjustments. The second policy change allowed cities to amortize their costs over a 30 year "closed" period instead of the previous 25 year "open" period. By closing the amortization period, over time, the City will see its outstanding unfunded liability decrease and will ultimately achieve a high level of funding for its retirement plan. The third policy change allows the retirement system, which has historically invested in long-term bonds, to diversify its investment portfolio into stocks and bonds. By changing the investment strategy, TMRS is anticipating an annual return of around 7%. This is up from their projection of 5% or less should TMRS have remained primarily invested in the bond market. Critical to the future cost for TMRS benefits was the passage of HB 360 which was recently signed into law by Governor Perry. This newly enacted revision to the TMRS law allows TMRS to credit unrealized gains and losses into City accounts as well as guarantees members an annual interest rate of 5% on their investments. By allowing TMRS to credit gains and losses to a cities retirement account, cities and employees will benefit from the diversification of the investment portfolio. For example, should an annual return on investments for a particular year be 8%, the additional 3% would be credited towards the cities accounts to help lower the future liability costs for member cities. Should the annual return be less than 5%, the cities would then fund an additional amount to bring that return back to the 5% rate of return. As mentioned earlier, by changing the investment strategy, TMRS is anticipating an annual return of around 7%. Every year TMRS performs an actuarial analysis of our plan. This analysis sets our contribution rate for the upcoming year. During May of each year the City receives a • .. t 10 contribution rate letter which gives us the rate for the following year. The City's contribution rate is impacted by the demographics of our workforce as well as the level of benefits offered to employees. Last year, due to the changes adopted by the TMRS Board as mentioned above, the City was notified that our contribution rate was increasing from 13.63% to 18.43%. To allow cities the opportunity to identify long-term funding options, the TMRS Board allowed cities to phase-in the contribution rate increase over a period of eight years. Council approved the City's adoption of the eight- year phase-in for 2009 which set our contribution rate at 14.26%. In May 2009, the City received our contribution rate letter from TMRS at which time we were notified that three additional actuarial changes were made by the TMRS Board in January of 2009 which increased our ultimate contribution rate to 20.18%. To continue with the eight-year phase-in option with the same level of benefits, this will increase our 2010 contribution rate to16.10%. Options are available to the City to either continue with the eight-year phase-in of the ultimate contribution rate, or consider adjusting benefit levels to lower our overall contribution rate. At the mid-year budget work session, Staff will be providing Council information regarding the impact of the changes to the City's planned funding strategy, as well as seeking Council direction regarding any possible changes to the City's TMRS benefits. Questions • With the ability to fund, is Council supportive of maintaining the current level of TMRS retirement benefits for our employees and retirees? • With the ability to fund, is Council supportive of continuing the 8-year phase-in option for calendar year 2010 requiring the elimination of the statutory maximum of 15.50%? f 6 i ppt ~ > 11 GASB 45 NRH The City contributes to retiree health care costs annually, and requires contributions from retirees to supplement the cost of the benefit. The annual budget provides funding for retiree benefits, and the City has been able to afford these expenses each year. In recent years Council has approved stricter qualifications for receiving these benefits. We currently require retirees to have had at least ten years of service with the City to be eligible for health benefits. Higher premiums are charged for retirees with less than twenty five years experience with the City. There has always been a future cost (long term liability) to provide health care benefits for retirees. Not until now, however, have cities been required to quantify future costs and the dollars needed to fully fund them. The Governmental accounting Standards Board (GASB) in their pronouncement number 45 has mandated the quantification and disclosure of retiree health care costs. The following are several factors that apply to this mandated GASB standard: 1. GASB 45 requires an independent actuarial analysis to determine the thirty year cost of retiree benefits. a. The actuarial analysis must be recalculated every two years. b. The actuarial results are based on assumptions including but not limited to current retiree health benefits provided by the City, the age and eligibility of existing and future retirees, and mortality rates. c. The actuarial analysis identifies the "gap" between existing funding of retiree benefits and the estimated long term and short term cost of these benefits. 2. GASB 45 requires that the long term liability (thirty years) and annual required contribution (ARC) needed to fully fund this liability must be incorporated into the financial statements of the City for the first time in the fiscal year ending September 30, 2009. a. This will reduce the total net assets on the City-wide balance sheet. b. The ARC will be shown as an annual expense in the self insurance fund. c. It will only affect cash if the City chooses to increase funding for retiree benefits. T 12 z. ° ~ .. ~.~ . .. NE~H 3. The GASB 45 requirement is an accounting mandate, but not a funding mandate. a. Cities are not required to pay anymore than they currently pay or make changes to benefits for retirees. b. Most cities choose to fund at least a portion of the difference between current funding and the actuarially estimated costs in order to reduce the initial liability and budget impacts. On average, cities are funding 30% of the difference. c. Funds that are committed to retiree benefits can never be used for purposes other than retiree benefits. d. Some cities choose to reduce retiree benefits to reduce costs. e. It is not known if these decisions will affect Cities' credit ratings. The preliminary independent actuarial analysis is being completed, and will be presented to City Council at a future work session. The preliminary fully-funded thirty- year liability is $19,000,000. The preliminary "gap" between what we are currently funding and the cost to fully fund the future costs is nearly $900,000 annually. As the actuarial presentation is being prepared, staff would like direction from Council on the following: Questions • Would Council consider funding an additional amount in Fiscal Year 2009/2010 or future years? • 13 ;< ,> « ''s .:. ::,... .. :. ,. ,...... ..,, ,... .,:~ w:: Southside Revitalization Project NRH While the City of North Richland Hills has enjoyed significant growth in recent years including the addition of many quality neighborhoods, parks and retail/business areas, the City seeks to further improve the quality of life in our community by implementing a strategy for developing the remaining vacant land and improving the quality of older areas and infrastructure. Along with implementing the Boulevard 26 and Loop 820 Corridor studies, expediting the re-development of the Calloway Creek retail area and creating a rail station development plan, the City will also focus on revitalizing older residential neighborhoods and ensuring compliance with quality housing standards. Understanding the importance of protecting and investing in our neighborhoods, City Council designated neighborhood revitalization as a significant City Council goal. In response to this important directive, a Neighborhood Revitalization Committee was established and has since developed a comprehensive plan that addresses both immediate and long range objectives for neighborhood revitalization. The program is made up of several components and involves contributions from many departments. The plan includes reinvestment strategies, matching grant programs for homestead improvements, new policy and ordinance development to protect neighborhoods, partnerships with private industry, public improvements and a strong guiding vision, among other items. One of the City's original neighborhoods was selected as the first geographic area in which to initiate the program. The neighborhood is south of Loop 820 and bordered by Boulevard 26, Glenview Drive and Rufe Snow Drive. If the program is successful it will be introduced in other areas of the city. The Neighborhood Revitalization Plan includes eight separate geographic areas and numerous recommended programs most likely occurring over the next 10 - 20 years. As such, staff will complete an Implementation Plan outlining multi-year efforts and estimated funding needs. Significant public investment has already occurred south of Loop 820. With recent improvements and current dedicated funds more than $15 million will have been invested south of Loop 820, all of which demonstrates the City's strong commitment to revitalization. Projects include street and utility improvements, commercial redevelopment incentives, intersection improvements, sidewalks, and business facade incentives. While the projects the City has completed and are continuing in this area are important to the maintenance and revitalization of the neighborhood, staff is recommending additional immediate actions toward the implementation of the Neighborhood Revitalization Program. Some require little or no funding including new or revised development standards (i.e. Fence Ordinance), Code Ranger Program, and the Residential Rental Ordinance. .. C.: .. n . ... ~,..-../ ~.a... ~. 4.~ f E G•:. I f . i . 1 6 '. f, y` ...~ 1, :. 14 ~=r ro: tt . .. F NRH Other programs require funding in implementing first year strategies and tangible progress toward revitalization efforts. Project Consideration - FY 2009/10 • Gateway Connections - $30,000 Consider future improvements to major gateways with enhanced way-finding signs, neighborhood sign toppers and monuments distinguishing neighbor hoods and districts. • Expansion of Neighborhood Improvement Plan (NIP) - $150,000 Approximately $50,000 is currently earmarked for the program. Staff is recommending an additional $150,000 f or the program which would assist in the transitional areas, substandard homes, demolitions, assistance with moving costs, as well as incentives for home repairs and improvements. ~ Stakeholder Meeting/Neighborhood Cleanup Days - $2,000 Schedule a meeting with residents as well as plan a targeted neighborhood clean up day. • Community Reusable Resource Warehouse (CRRW) - $4,800 Help facilitate the donation of building materials, business equipment/furniture, and school supplies that are no longer needed by local companies and residents and then offer that material to NRH residents, nonprofit organizations, and schools free of charge. • Enterprise Land Management Purchase strategically located property to entice private development to the area which includes neglected commercial property near future intersection improvements. Funding would be provided through the 4B Sales Tax designated for Economic Development. While these and other priorities are desirable, it may not be financially possible to provide funding for these initiatives in FY 2009/10; however staff wanted to make Council aware of these ideas and get your feedback and priorities. Please keep in mind there are many low-cost initiatives that are possible and staff will pursue these. In any case, staff believes that it's important to show the City's commitment to revitalizing and investing in our neighborhoods. Questions • If funding is available is Council in support of the proposed projects suggested for the Neighborhood Revitalization Program? • From the list of programs does Council have a priority preference or are there other projects the Council would like for us to consider? 15 ~ ~ ~: ~ • Animal Shelter NRH As a part of the 2003 bond election the voters approved $1,300,000 in bonds to help fund a new animal services center. The total cost of the facility was estimated to be approximately $3,000,000 with the balance being made up from private fundraising as well as the city's donations fund. As originally envisioned the current 6,747 square foot facility was to be expanded by an additional 11,000 sq. ft. However, part of the original plan included a joint partnership with the City of Watauga. When that City decided to build its own facility the expansion of our shelter was reduced to 8,000 sq. ft. of additional space. Due to increases in construction costs during the past six years the current cost estimates for this option are approximately $3,500,000. During the past year the architect who agreed to work on this project created several designs for the expansion of the facility. Each one of the designs utilized the existing building and adjacent land. However, during the design review a new flood control map was created by FEMA. This new map placed the existing animal services building in the flood way creating a new set of issues. The federal flood guidelines state that any facility located within the floodway must be flood proofed if improved greater than 50% of the current value. This would mean that in order to expand the existing facility we would have to raise the floor elevation by over 2 feet or waterproof the building to that height. This would be a very costly project using up a significant portion of the funding or requiring a downsizing of the overall project. We examined several alternatives and determined that the best course of action would be to construct an adjacent but detached facility that could meet all of our needs but could be built to the proper grade from the start. If constructed next to the existing facility we could utilize that space by making minor modifications and improvements all less than the 50% value limit set by FEMA. According to the architects there is sufficient space at the location to accomplish this by removing the building currently occupied by Neighborhood Services. Initial cost estimates to construct a new 7,000 square foot facility adjacent to the existing facility would be just over $3,000,000. This would include the minor modifications to the existing facility. In the past few weeks we were contacted by the City of Keller about our animal shelter expansion. They indicated that their facility was in need of improvements but they were not planning on making any improvements at this time. They inquired about creating a partnership between the City of North Richland Hills and the City of Keller to construct a new facility large enough to meet the needs of both cities. In addition, the City of Keller brought the Cities of Southlake and Roanoke to the discussion and both were interested in being part of the discussion. We have conducted one meeting with the other cities and are encouraged by the dialogue. We believe that if funding (both capital and operating) could be identified, a joint center could provide a unique opportunity to meet the needs of all participants and create an economy of scale. Our initial evaluation of square footage needs for a joint facility indicates that it would not fit on the land area available at the current location. However, there is sufficient • Y r ~. ~ T Jf.~ <. t ~4' c Z L 3 .C:~; 3 ~?~~ . H~ ~:; ~ ,.? ~ ~ ~~ y . , \,5 x t... F ~'~ .. ., h,.~ 16 : r .. }, gin. NR.H space available on the city owned land directly in front of the Fire Administration building (the previous location of Night of Holiday Magic). This would require the construction of an entirely new facility to accommodate the needs of all of the participating cities. However, using existing City land would be a significant cost savings to a larger than anticipated project. We may be able to utilize some components of the existing facility and those details would need to be discussed during the design phase. Exactly how the services would be provided and by whom have not yet been worked out. Questions • Does Council approve of staff continuing discussions with our neighboring communities on the creation of a joint animal services center? • If the discussions are to continue, does Council approve of the potential location of a joint facility? • If these discussions are deemed not in the best interest of the City does Council agree with the plan to construct a new adjacent but detached facility? • ~J 17 N .& f z. y:. r~ Preliminary Budget Consideration TrIRH As Council is well aware, it is going to be difficult to balance the FY 2009/2010 operating budget. It is anticipated that at best, revenues will be flat. At worst, they will decline. Although we will do everything possible to seek efficiencies and effectiveness to decrease costs, it is possible that we will have to make some tough decisions that could result in service level reductions to citizens and impact employees. The goal of any budget is to provide the best possible service to citizens. However, when revenues are down we have to reevaluate the services we provide. Service level reductions could range from the minor, such as having fewer mowing cycles in the parks, to major, such as decreasing the number of hours of city facilities or eliminating programs. In the General Fund, personnel costs account for more than 70% of the total budget and in some departments as much as 90% of the total departmental budget. These costs include salaries as well as all related benefits. Because the majority of our costs are personnel related, it stands to reason that the budget reductions with the most impact will be related to personnel. We are a service industry. We are approaching the budget trying to avoid coming to you with layoffs, furloughs, reductions in benefits, etc. We don't know at this time if we will be able to do this. Should it become necessary for us to consider making reductions, staff needs guidance as to what areas may be off limits as far as reductions are concerned. We do not want to present a budget in August that Council will not be able to support, nor do we want to surprise Council with any of the reductions that might be proposed. Questions • • Are there specific areas Council would like us to explore for service level changes? • Are their specific areas Council would like us to explore for program changes? • Are there any areas Council specifically would not want us to consider? 18 • • N C C • • Golf Course Maintenance Equipment NRH Iron Horse Golf Course has seen improved play since the greens were rehabilitated and other physical improvements were made over the past couple of years including the clubhouse renovation. Improvements this year include enhanced general ground maintenance, painting of the two outdoor cabooses, new green covers and new hole distance markers An important element to keeping the golf course in good shape is maintenance of the course. Unfortunately, the golf course's maintenance vehicles and equipment are aging and are in need of major repair and replacement. Due to lack of funds, the golf course has not maintained its replacement schedule. The golf course still does not have the funds to replace this equipment and has approached the City to fund the replacement. Staff feels the equipment must be replaced if the golf course is going to maintain its value. The golf course needs $293,250 from the City in FY 2009/2010 to replace various equipment ranging from gators to tractors to pesticide sprayers. Overall the Equipment Replacement Plan identifies $979,350 in total equipment costs through FY 2021/2022. The City has loaned the golf course funds to cover costs in the past. It would be possible to do that again, if Council is willing to help the golf course maintain its maintenance equipment. It is important to note that while the golf course's original debt will be retired in 2012, general fund loans to the golf course will be repaid with balloon payments beginning in 2013. Drainage improvements and other permanent capital improvements must also be considered as future financial responsibilities and therefore taken into account while looking at future debt. It is recommended that the golf course strive to fund all its operational costs which includes replacement of vehicles and equipment. This can be accomplished by maximizing food and beverage revenue opportunities and evaluating the overall fee schedule. Questions • Does Council agree golf course maintenance equipment should be placed on a schedule similar to the rest of the city equipment? • Is Council willing to continue to loan the golf course funds to replace its maintenance equipment? • Should Iron Horse's business model and rate structure include recovery of all annual operational costs including equipment replacement? NR.H Crime Control District Election The Crime Control District (CCD) has been an integral part of our community's commitment to safety and security. Throughout the years the CCD has generated over $46 million to help fund personnel and equipment used by our police department. The services provided by the expenditure of these funds has helped to maintain the high level of service that we have come to expect from the police department. The CCD was originally approved by voters in 1995 for a period of 5 years. It began to collect sales tax revenue on July 1, 1996. The CCD was again approved by voters in 2001, this time for a period of 10 years, and is set to dissolve in 2011 unless an election is held. As we approach the end of this ten year period we must seek voter approval to continue the Crime Control District. Authorizing legislation has been modified since the last election and now allows CCD's to be approved for periods of 5, 10, 15 and 20 years. The election must be held on a uniform election day which would be no later than May 2011. Questions • Does Council wish to continue with the Crime Control District and bring the issue to voters during the May, 2011 election? • If an election is held, does Council desire to keep the term the same 10 year period or change the length of the term to either 15 or 20 years? • 2 ~J • Public Sector Collective Bargaining On July 17, 2007, the United States House of Representatives passed the Public Safety Employer-Employee Cooperation Act, requiring that all state and local governments engage in collective bargaining with their police, fire and EMS personnel. While not yet enacted into law, it is common belief that this measure will pass the U.S. Senate and be signed by the President as early as later this year. This law would provide the right of public safety officers to form and join a labor organization. It would require the City to recognize and bargain with the labor groups over hours, wages, and terms and conditions of employment. The City would be required to commit to a contract in writing, and would also be required to provide for an interest impasse resolution such as mediation or arbitration. Once enacted, the City would be required to begin bargaining with labor groups within two years of passage. City Staff will continue to monitor the progress of this legislation and provide Council with updates as significant action is taken. • • r^ i. t ' ~ r ',~; Y'' I ~ {2 3 In-House Design on Capital Projects As Council is aware, the current economic climate has resulted in a marked slowdown in private development not only in NRH, but nationwide. During this time when budget is at the forefront of many minds, the Public Works Engineering Division is able to take advantage of this slowdown in development-related engineering review and create opportunities for considerable cost savings in a number of CIP projects by using our licensed Professional Engineers on staff to do the design work. This has simply not been possible until now due to a steady stream of development projects using the bulk of available man-hours for design review and construction oversight. As the economy turns around and development resumes, opportunity for additional in-house design will be limited. It is fortunate that this opportunity presented itself at a time when the Engineering Division is tasked with administering a significant number of Utility, Street and Drainage CIP projects. In fact, the Engineering Division has more active projects at this time (over 25) than at any time in recent years. The following projects are currently under design using In-House resources. Each project will be explained in detail during the Capital Projects portion of the Budget Work Session. Drainage: • Eden Road (Currently in Bidding Phase) • Steeple Ridge Drainage Improvements (Design in progress) • Brookridge Drive Drainage Improvements (Design in progress) • Walker Branch Dredging Project (Design in progress) Street: • Mackey Drive (Design to begin August 2009) Utility: • Big Fossil Creek Sewer Project (Design to begin July 2009) u 2 .µ...s..._,....~,~.,...,.~..,_.,_.......,...,~...~ ~.~........w....~....,_,..............,..~,.._..,,.....~,~..~. ~~..,., .. Ambulance Fee Adjustments Based on Council approval received at last year's Budget Worksession, the City changed the methodology that we used to charge for ambulance services beginning in October 2008. Our old methodology was out of date and was not in line with current industry standards. We raised the fee charged for ambulance services as well as beginning to charge for "treat-no transport" runs. These involve the expenditure of services and material but do not include the actual transportation of patients. We expected that our revenues for the current fiscal year would be $2,307,903. However, through the current time, we have had a decrease in the number of ambulance runs therefore decreasing the amount of revenue generated. Through the first 8 months of FY 2009 the Fire Department ran 2,990 EMS calls that were reported in Rescue Medic compared to 3,264 in FY 2008, this is a decrease of 8.4%. During this same time period, 8.9% fewer of these EMS calls were classified as medical emergencies and 8% fewer EMS calls were classified as "trauma" emergencies. These reductions have been spread across the city with Station 1 dispatched to 6.0% fewer calls, Station 2 to 9.6% fewer calls, Station 3 to 8.8% fewer calls and Station 4 to 12.3% fewer calls in FY 2009 than in FY 2008. In addition, we were dispatched to 17 fewer mutual aid EMS calls than in FY 2008, 9% decrease. We do not have any specific reasons why this decrease is occurring but offer the following possibilities. • Milder winter weather may have kept fewer of our citizens from getting sick thereby reducing the number of "medical" EMS calls • More of our senior citizens in the senior apartment/living centers are using private ambulances to transfer them to medical facilities for general illnesses rather than calling the Fire Department EMS • The more mature sections of town show a slightly higher percentage decrease in EMS calls, so it is possible that the economy is affecting their ability to pay so they just don't call as frequently • The decrease in the percentage of EMS "trauma" was less than the percentage of decrease in all EMS calls so it appears that trauma related calls are less impacted by the conditions causing the general decreases in call volume We have adjusted our current year revenue forecast to make up for these decreases. We have estimated that the decrease will continue through the remainder of the year and have reflected the revenue to show this. The revenue for these services was reduced from $2,307,903 to $2,153,732 in the current fiscal year. This information is being provided as information and no action is requested at this time. • `.,, ~~/ ... .. ~f. W k ~.. f Ei. ~f ~~Ek i~ ~E ~^~ ~~2 ?~: -~..~ 3 :,, :~.. <, ,.,~ , 820/Davis Ramp Relocation The Public Works Department is working with the Economic Development Department regarding the relocation of the exit ramp for Bedford Euless Road off of Westbound Hwy 121 /183. As Hwy 121 /183 is a state highway, any changes in its alignment, exit ramp configuration, etc. would need to be approved by TxDOT. The Economic Development Department would like to relocate the Bedford Euless Road Exit Ramp as its current location off of Hwy 121 /183 and planned future location provide virtually zero visibility to the Richland Centre development. Presently, this retail location has lost many of its tenants and new tenants have not moved into the vacant openings. Consequently, this retail center has an exceptional amount of vacancies. Staff believes that part of the reason that the Richland Centre is having a difficult time obtaining tenant leases is because of its lack of visibility along Hwy 121 /183. Currently, by the time a westbound Hwy 121 /183 motorist "sees" the Richland Centre, the motorist has already passed the Centre's primary Exit Ramp (Bedford Euless Road). If the Bedford Euless Road exit ramp was relocated further to the east, a motorist could both "see" the Richland Centre and have time to exit Hwy 121 /183 in order to access the Centre. Since, Hwy 121 /183 is controlled by TxDOT, the City has met with a former TxDOT North Tarrant Area Engineer in order to determine if relocating the Bedford Euless Road Exit Ramp is feasible. If so, also determine the appropriate manner in which to petition TxDOT to relocate the exit ramp. Very preliminary reviews appear to indicate that an exit ramp relocation could meet TxDOT criteria. Because this section of Hwy 121 /183 has been included in the first phase of construction of the North Tarrant Express project, now is the appropriate time for the City to begin looking into the feasibility of the Bedford Euless Road exit ramp relocation. As such, the Economic Development Department has requested $50,000 in the FY2009/2010 Capital Projects Budget so that the appropriate work/study can begin. If this Project is approved in next fiscal year's budget, staff will immediately begin the process of acquiring the necessary professional services to proceed with this project. L_J ;,£. ... < .~. ` .. ~ ~.: ,. ,~ 3 t [~, ~ t3F.. e: ~ ,. fit, a.' 4 w ~ "... ... .. ~... .... Expansion of TIF #1 The City has made progress in completing the expansion of Tax Increment Financing District #1 (TIF #1) since Council approved it in November of last year. Tarrant County has approved their agreement to participate at 100% and BISD has approved their agreement to continue to participate at their current level. Tarrant County College Board (TCCB) approved a 50% participation agreement in May. Tarrant County Hospital District (TCHD) is in the process of rewriting their policy on participating in TIFs. At one time they were considering proposing legislation which would preclude them from participating in TIFs. They have since changed direction and are considering a policy which would allow them limited participation. They are currently writing the policy and should complete it and vote on it later this year. The TIF #1 expansion finance plan approved by the TIF Board and City Council last year assumed that Tarrant County, Tarrant County Hospital District and Tarrant County College District would all participate at 100%. Since TCCD and TCHD will not participate at 100%, the finance plan will need to be modified and reapproved by both the TIF Board and Council once the participation agreement has been approved by the TCHD board. The process of getting the modified finance plan approved by the TIF Board and Council is a simple one. In order for the financing cash flows to work, we will need at least 50% participation from TCHD. We are hopeful that they will agree to this level. The Boulevard 26 intersection improvements at Glenview and Rufe Snow ($500,000 City of North Richland Hills cost) and the burial of utility lines along Boulevard 26 ($3,000,000), were included in the TIF #1 expansion project list. The project total of $3.5 million will be included in a bond sell as soon as we secure a participation agreement from TCHD. Hopefully that will be later in fiscal year 2009. In the meantime, the City can go forward with the $500,000 intersection improvements (City of NRH portion) which were previously funded by 4B economic development sales tax. Council has approved a reimbursement resolution which will allow us to reimburse the 4B ED sales tax once the C.O.s are sold. • 5 • Commercial Redevelopment The redevelopment of commercial property is vitally important as it impacts multiple City strategies and goals: • Economic Development Strategic Plan o Redeveloping & Reusing Vacant and Underutilized Properties • City Council Goals and Objectives o Quality Community Development and Revitalization o Preserve Positive City Image o Targeted Economic Development • • Given the current economic conditions of an above average level of commercial vacancy and a slowdown in new construction, the redevelopment of commercial property has never been more important. Commercial Remodels Upon review, City staff is pleased to report that commercial redevelopment has been quite good in the City this year despite the negative economic trends. Although there have been 30% fewer commercial remodel permits issued, the construction value of permits issued is only 5% less. Fiscal Year To # of Commercial Dollar Value of Average Dollar Value Date Remodel Permits Remodel Permits Per Remodel Permit Issued Issued 07/08 99 $3,173,091 $32,051 08/09 69 $3,002,276 $43,511 Approximately 75% of remodel permit values come from five highly visible commercial properties. This bodes well from an economic development perspective given the large amount invested in strategic areas such as the Loop 820 Corridor, Blvd 26 Corridor and historic Smithfield. Redevelo ment Pro'ect Dollar Value of Remodel Permit Issued Sho es At Crown Point $1,169,000 North Hills Hos ital $416,750 Chuck E Cheese $384,083 Union of O eratin En ineers $200,000 Red Barn BBQ $40,000 Total $2,209,833 BIG Program Another contributor to the commercial redevelopment effort come from the City's Business Improvement and Growth (BIG} program. ~.,.. ,,~,. ,{ r; ~ , 6 ,....., .. ... ...`...M.~...,......µ....M_ ....................._......,M.........,_.,,,...~..._.... .,.~....~.....~..,..,.,.., ___....,.,.,,..,_.,...........~ The program encourages private commercial reinvestment through matching grants aimed at business facades and signage. In five full months, the program is on pace to meet pre-established goals while driving almost a 4 to 1 private to public investment ratio. BIG Program Highlights • Applications Provided - 30 • Current Projects Obtaining Bids - 4 • Current Projects Under Construction - 3 • Current Completed Projects - 2 So far the projects either complete or under construction represent $33,567 in grants which represents 29% of the overall $117,000 cost of construction. A capital project, City staff expects to utilize 100% of the adopted capital budget of $100,000 and has proposed to budget another $100,000 for FY 2009/2010. This program is funded by Gas Fund Reserves dedicated to economic development. Neighborhood Revitalization Just recently, City staff presented a Neighborhood Revitalization program to City Council that not only addresses the residential segment of neighborhoods, but the commercial corridors as well. Neighborhood revitalization is a long term strategy that divides the City into 8 target areas where short and mid term actions are implemented to spur revitalization. Within the overall program are actions designed to influence or directly impact commercial redevelopment. The following actions are either being planned for or are in motion within target area 1 (south of Loop 820, west of Blvd 26, east of Rufe Snow): BIG Program -Solicitation of eligible businesses and equipping code enforcement officials with program information for violations that fit the eligibility criteria. Intersection Improvements - Pending TxDOT approval, the improvement of two intersections along Blvd 26 at Rufe Snow and Glenview. Commercial Enterprise Land Management -Pending FY 2009/2010 CIP budget and City Council approval, City staff has identified blighted commercial property at strategic locations that would increase in value and use if separated from their current ownership Redevelopment of Calloway Creek Retail Area City staff has been working hard to maintain productive communication with the property owner. All parties are aligned on a site plan design and portfolio of uses. Many pieces are in place to pursue a compelling and unique development that would • 7 +: ~ .~ T. :..,c impact not only the City, but the region. However, two important and vital pieces are still missing: • A settlement involving the land dispute between Burk Collins and Michael Kest on 30% of the property • The need for private third party investment o There is a visible gap between the level of owner investment and City incentives to fully fund the development o City staff is spearheading a marketing package designed to solicit 3rd party investors who would be interested in a partnership One small bright spot within the Calloway Creek Retail area is the future development of a pedestrian bridge that connects to North Hills Hospital. The bridge serves as a positive example that an agreement can be reached with the current property owner. Summary Although new construction has come literally to a halt, the City is experiencing commercial redevelopment in key areas, and with City Council's continued support through programs such as BIG, City staff will continue to work hard with a strong level of urgency. C7 • < ,:: z..,+C~< .va # r.~. ,j ,i. ... .'# ~;~£ j#W3>jr ~..~~#~,.# ~ ~.. 3: tt,.E 8 ;> z Insurance Fund Update NRH Through April 2009, the City's health plan is performing satisfactorily and medical expenditures are slightly over budget. At this time, we are not aware of any significant medical claims. Therefore, we anticipate finishing this fiscal year at or slightly over budget. In March 2009, the City held its third annual Health Check wellness event. Health Check 2009 consisted of three components: (1) Heath Risk Assessment, (2) Biometric Screenings, and (3) Personal Health Coaching. Participation in Health Check 2009 exceeded expectations with 281 participants. The City also saw increased participation in several other wellness initiatives such as the employee/retiree health fair and the City's Naturally Slim Program. With the positive claims experience over the last several years, the City has not made any adjustments to our health plan benefits. Currently, City Staff is analyzing the recent increases associated with our claims costs and is looking at making adjustments to our health plan benefits. Important to that decision is continuing the cost-sharing philosophy of 80/20 between the City and our plan participants. At this point, we do anticipate an increase in the monthly medical premiums paid by our employees and retirees. However, we are also considering plan design changes to include increasing co-pays, deductibles, or out-of-pocket maximums for Plan Year 2010. City Staff believes it would be beneficial to continue to monitor our claims experience leading up to the budget work session in August, and at that time make its final recommendation for Plan Year 2010. • 9 ~K`~ r. ., ~. r.: is ?._':, R: `..,~Y Tax Increment Reinvestment Zone #2 Tax Increment Reinvestment Zone #2 (TIF #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 performing arts center, a recreation center, infrastructure improvements and the recently completed library 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. The County and 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 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 Fiscal Year 2008. The library project was completed and the new library opened in the spring of 2008. The project was completed within the original TIF #2 finance plan budget of $10.2 million. The City of North Richland Hills issued certificates of obligation in the amount of $2,000,000 for the design of the recreation center project in the spring of 2008. The City has also dedicated $1,100,000 of 4b sales tax toward the recreation center project in compliance with the TIF 2 finance plan. The recreation center will be located north or the library. The public input process and design are underway with construction expected to begin in July 2010. Actual property tax collections as compared to the original plan are lagging. Actual property tax revenues in Fiscal Year 2008 were $2,065,381 compared to the original plan estimate of $3,548,682. Taxes collected since inception total $8,316,010 compared to $14,808,504 estimated in the original plan. Cash balances including tax collections, interest earnings and certificate of obligation proceeds as of September 30, 2008 are approximately $9.8 million. 10 _..........rr...._.._..,...~..,._...~._.....m..._ ..................,.,.,...,.,~.....,._..,~..,,..,,,......~,,.,~,...,..~.~.,,,~....~..,...~._..-~._,,.~.,~......._.....w.~....-..,_._ 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 9/11 /2001 -economic uncertainty affecting the early stages of development. 2. Less business development compared to the original TIF plan: more residential development than commercial and office development in the entire TIF district. 3. Due to market conditions Arcadia has substituted residential development in areas originally planned for commercial development. 4. 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. 5. Protests by owners/developers over the years to the Tarrant Appraisal District to reduce property values, thereby reducing revenues. • • 11 Operational Cost Changes 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, resulting in an increase in costs. Although the City continues to do everything possible to control its costs, there are some items that are anticipated to increase in the coming year. Electricity costs have been locked in from 2009 through 2013 on a graduated scale through the Cities Aggregation Power Project (CAPP). Although the rate has been locked, additional charges are incurred on our base cost per kWh for fuel costs and power factors. As a result, the City has implemented programs to reduce usage such as delamping and installing automatic light switches as well as replacing outdated HVAC units with more energy efficient models. Staff anticipates electricity usage in FY2009/2010 to increase with the addition of new projects and our higher base rate for 2010. Last year gasoline costs increased dramatically until the end of the fiscal year, but have since decreased. The City is currently paying $2.06 per gallon for gasoline, which is $1.00 per gallon less than last year. For FY 2008/09 diesel fuel costs have been less than gasoline. This was just the opposite last year with record high diesel fuel costs. Fuel efficiency measures such as purchasing smaller, more fuel efficient vehicles, and no vehicle idling will continue in FY 2009/10. The cost of other petroleum-based products has remained stable this year and even decreased for some products. For example, the unit cost for tires is projected to remain fairly constant in FY 2009/10, while there has been a slight decrease in cost of engine oil. The cost of asphalt is projected to increase 5% per ton in FY 2009/10. Other commodities that the City buys in large quantities are increasing as well. For FY 2009/10 cement per cubic yard and copper tubing per linear foot are estimated to increase 7% and 10%, respectively. Commodity Unit Costs Current Unit Costs Pro'ected Cost Increase Percent Increase Electricit er kWh 13.6¢ 15.5¢ 1.9¢ 14% Gasoline er allon $2.06 $2.25 $0.19 9% Petroleum-based Products Tires er tire Tahoe $107.00 $107.00 $0.00 0% En ine Oil er uart $2.48 $2.20 -$0.28 -11 As halt er ton $47.57 $49.95 $2.38 5% • ~,:~+'f~~':; ''ice 3} ~... ':ts~ ~€: y: £ '" •"Z 12 ~:::.' :z':1 ~ ... r .... .. ... ... • Commodity Unit Costs Current Unit Costs Projected Cost Increase Percent Increase Copper Tubing per LF 3/4 "soft coil, type K $3.58 $3.94 $0.36 10% 1 " soft coil, type K $4.25 $4.68 $0.43 10% 2 " soft coil, t e K $13.47 $14.82 $1.35 10% Cement per cubic yard 2000 psi $64.00 $67.84 $3.84 6% 3000 si $85.00 $90.95 $5.95 7% The costs of other services are also increasing. For example, postage rates for a First Class stamp increased from $0.42 cents to $0.44 cents during FY 2008/09. Newsletters and utility bills use bulk postage rates. These rates are expected to increase in 2010. 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. Staff anticipates some increase in bulk postage service costs for FY 2009/10, but not as much as if the City did not have as web-based services such as E-bill notification. Currently, the City has 830 customers receiving a-bills versus paper bills. With the use of web-based services, the use of credit cards for payment is rapidly increasing. For each transaction the City must pay a number of processing fees to banks for credit card services. These fees consist of a percentage of sale fee which is generally below 1 % of the transaction amount and a per item fee which is generally $0.10 per item. Staff has seen occurrences where the fees can be over 2.55% of the transaction and the per item fee as high as $0.75 per item depending on the type of card, credit card company and whether the card was swiped or manually entered. Any usage increase in 2009/10 will increase the overall costs of these services. However, it is believed 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 $6.55 per hour. In July 2009, this rate will increase to $7.25 per hour. 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. Staff has begun analyzing the impact the increase in cost of labor will have on all pay ranges. l_.J Services Unit Costs Current Unit Costs Projected Cost Increase Percent Increase Posta a er 1 S class stam 44.0 44.0 0.0 0% Bulk Posta a Rates Variable TBD TBD - - - Credit Card merchant fees U to 4% TBD TBD - - - Minimum wa a er hour $6.55 $7.25 $0.70 10.6% 13 Q ~, N 0 • • • Euless Bedford Keller Hurst Haltom City NRH Richland Hills Colleyville Calls for Police Service FY 07108 0 10,000 20,000 30,000 40,000 50,000 60,000 70,000 NRH Ten Year History 2008 - 42,033 2007 - 70,139 2006 -111 250 , 2005 -121,686 2004 -121,186 response ~ 2003 -120,711 2002 -114,525 2001-118,883 2000 -118,290 1999 -115,635 1998 -109,663 1998 -109,331 * Bedford data includes all traffic stops. Watagua Grapevine 1 • • • Calls for Police Service FY 07/08- Break down 0 10,000 20,000 30,000 40,000 50,000 60,000 70,000 Euless Bedford Keller Hurst Haltom City NRH Richland Hills Colleyville Watagua Grapevine z • • • New Housing Starts FY 07108 Keller Colleyville NRH Euless Grapevine Bedford Watauga Hurst Richland Hills Haltom City 0 50 100 150 200 250 300 i NRH Ten Year History 2008-116 2007- 235 response 2006- 412 2005- 360 2004- 310 2003- 292 2002- 276 2001-334 2000- 292 1999- 297 3 • • Square Miles of Land Area FY 07108 0.0 5.0 10.0 15.0 20.0 25.0 30.0 Grapevine Keller NRH Euless Colleyville Haltom City Bedford Hurst Watauga Richland Hills 35.0 40.0 NRH Ten Year Hist r y o 2008-18.3 2007-18.3 2006-18.3 2005-18.3 2004-18.3 2003-18.3 2002-18.3 2001-18.3 2000-18.3 1999-18.3 Note: Data source is NCTCOG. 1 4 • • • Shelter Capacity FY 07108 NRH Haltom City Bedford Hurst Euless Keller Richland Hills Watauga Grapevine Colleyville 0 20 40 60 80 100 NRH Ten Year History 2008- 98 2007- 96 2006- 96 2005- 96 2004- 96 2003- 96 2002- 96 2001- 96 2000- 96 1999- 96 Share With Hurst 5 ~ • • Recreation Center Square Feet FY 07108 Keller Hurst Grapevine NRH Euless Haltom City Bedford Watauga Richland Hills Colleyville 0 10,000 20,000 30,000 40,000 50,000 60,000 70,000 80,000 90,000 100,000 NRH Ten Year History 2008- 38,000 2007- 38,000 2006- 38,000 2005- 38,000 2004- 38,000 2003- 38,000 2002- 38,000 2001- 38, 000 2000- 38,000 1999- 38,000 s 1 • Police Officers Per Square Mile FY 07108 0.00 1.00 2.00 3.00 4.00 5.00 6.00 7.00 8.00 Watauga Bedford Euless Hurst Richland Hills NRH Haltom City Grapevine Keller Colleyville • 9.00 10.00 N RH Ten Year History 2008- 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 Note: No response from Grapevine assumed unchanged from last year. • Grapevine NRH Hurst Euless Keller Colleyville Bedford Haltom City Watauga Richland Hills 1 • Number of Parks FY 07108 0.0 5.0 10.0 15.0 20.0 25.0 30.0 35.0 NRH Ten Year History 2008- 24 2007- 24 - 2006- 21 2005- 21 2004- 21 2003-12 2002-12 2001-12 2000-12 1999- 6 8 • • • Number of Fire Stations FY 07108 Grapevine NRH Hurst Haltom City Bedford Euless Colleyville Keller Richland Hills Watauga 0 1 2 3 4 5 6 NRH Ten Year History 2008- 4 2007- 4 2006- 4 2005- 4 2004- 4 2003- 4 2002- 4 2001- 4 2000- 4 1999- 4 Note: Since Grapevine Haltom City did not respond last year's numbers were used. 9 • • • Miles of HikelBike Trails FY 07108 Grapevine NRH Keller Colleyville Hurst Euless Bedford Haltom City Watauga Richland Hills 0.0 5.0 10.0 15.0 20.0 25.0 30.0 NRH Ten Year History 2008- 20.00 2007-19.52 2006-12.70 2005-11.93 2004-11.19 2003- 7.29 2002- 5.86 2001- 5.86 2000- 5.86 1999- 4.23 10 • • • Library Visits FY 07108 Bedford NRH Euless Hurst Grapevine Watauga Haltom City Colleyville Richland Hills Keller 0 50,000 100,000 150,000 200,000 250,000 300,000 NRH Ten Year History 2008- 245,961 2007- 277,227 2006- 270,000 2005- 265,000 2004- 264,455 2003- 273,225 2002- 267,760 2001- 235,856 2000- 225,151 No response 1999- 215,560 11 • • • Firefighters per Square Mile FY 07108 0.00 1.00 2.00 3.00 4.00 5.00 6.00 7.00 Bedford Euless Hurst vVatauga Richland Hills NRH Haltom City Keller Grapevine Colleyville N RH Ten Year HiStON 2008 4 76 - . 2007- 4.76 2006-4.76 2005-4.76 2004-4.76 2003- 4.48 2002- 4.48 2001-4.48 2000-4.37 1999- 4.37 Note: Since Grapevine Haltom City did not respond, last year's data was used. 12 • • • Calls for EMS & Fire Service FY 07108 0 1,000 2,000 3,000 4,000 5,000 6,000 7,000 8,000 Bedford NRH Euless Hurst Keller Richland Hills Watauga Colleyville Grapevine Haltom City ^ EMS Calls ~ Fire Calls NRH Ten Year History 2008- 5,086 2007- 8,041 ~ 2006- 5,800 2005- 5,770 2004- 5,570 2003- 6,825 2002- 5,560 No respons 2001- 5,505 2000- 4,264 No respons 1999- 4,221 13 • • • Building Permits Issued FY 07108 NRH Bedford Grapevine Watauga Euless Keller Colleyville Richland Hills Hurst Haltom City 0 1, 000 2, 000 3, 000 4, 000 5, 000 6, 000 NRH Ten Year History 2008- 4,935 2007- 6,240 2006- 6,585 2005- 6,775 2004- 6,696 2003- 6,200 2002- 5,675 2001- 6,005 2000- 5,958 1999- 5,316 No response 14 • NRH Bedford Haltom City Hurst Keller Watauga Grapevine Richland Hills Euless Colleyville • • Animals Handled FY 07!08 0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 NRH Ten Year History ~ 2008- 3,675 2007- 3,665 2006- 5,180 2005- 6, 000 2004- 5,462 2003- 3, 878 2002- 3, 573 2001- 3,914 2000- 4,078 1999- 4,195 15 • Acres of Public Land Maintained FY 07/08 0 200 400 600 800 1,000 1,200 Grapevine NRH Keller Euless Hurst Colleyville Haltom City Bedford Watauga Richland Hills C~ 1,400 1,600 1,800 NR H Ten Year History l 2008- 876 2007- 821 2006- 756 2005- 720 2004- 720 2003- 701 2002- 675 2001-675 2000- 667 1999- 667 Note: Bedford, Keller, Haltom City, Hurst and Watauga are park land only 16 • • • Street Lane Miles Maintained FY 07!08 0 100 200 300 400 500 600 700 800 NRH Grapevine Bedford Keller Euless Colleyville Hurst Haltom City Watauga Richland Hills NRH Ten Year History 2008 - 669 2007- 662 2006- 502 2004- 490 2003- 482 2002- 477 2001- 473 2000-473 1999- 466 Note: Hurst and Haltom City did not respond so last year's numbers were used. 17 m h Qe C h~ • f Taxable Value Per Capita * (Last Certified) ** (Preliminary) (Preliminary) City Net Taxable Value as of 9101108 Net Taxable Value as of 5115109 Est Pop 2009*** Value Per Capita Bedford 2, 988, 334, 276 3,135, 866, 741 49, 950 62, 780 Colleyville 3,510,239,091 3,880, 391,903 22,500 172,462 Euless 2,660,000,740 2,809,782,293 54,200 51,841 Grapevine 5,957,912,040 6,649,274,729 47,950 138,671 Haltom City 1,617,465,793 1,732,588,406 39,550 43,808 Hurst 2,300,332,442 2,425,339,315 38,750 62,589 Keller 3,734,198,090 4,110,648,674 39,450 104,199 NRH 3,693,842,219 3,945,841,869 66,100 59,695 Richland Hills 429,185,056 460,430,920 8,350 55,141 Southlake 5,101,429,127 5,478,797,811 26,650 205,583 Watauga $ 1,027,284,114 $ 1,059,738,087 24,350 $ 43,521 * 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 2009 estimates -Source: North Central Texas Council of Governments *'"**Source: Tarrant Appraisal District (TAD) • 2009 Tax Rate**** 0.446882 0.355900 0.470000 0.035000 0.598300 0.535000 0.432190 0.570000 0.459202 0.462000, 0.580763'' 1 • Taxes on Average Home • ity Average Residental Value as of 7125108* Average Residential Value as of 5/15109* Homestead Exemption Estimated Net Taxable Residential Value*** Current Tax Rate Estimated Taxes on Avg Home Value Richland Hills $ 101,140 $ 100,993 0% $ 100,993 0.459202 $ 464 Haltom City 90,568 89,171 10% 80,254 0.598300 480 Euless 139,704 143,582 20% 114,866 0.470000 540 Watauga 100,899 101,611 0% 101,611 0.580763 590 Hurst 137,558 140,053 20% 112,042 0.535000 599 Grapevine 213,213 222,084 20% 177,667 0.350000 622 Bedford 149,774 159,872 0% 159,872 0.446882 714 NRH 149,808 153,214 15% 130,232 0.570000 742 Keller 266,858 276,763 1% 273,995 0.432190 1,184 Colleyville 401,553 416,871 0% 416,871 0.355900 1,484 Southlake 479,158 501,751 $ 15,000 486,751 0.462000 2,249 Average $ 202,748 $ 209,633 $ 195,923 $ 879 *Average Market Value Preliminary Source: TAD **Net Taxable Value without exemptions, less property under protest ***Includes Homestead Exemption ~- s Tax Bill Compared to Other Services • Annual Monthly NRH Av Tax Bill $742 $62 Cable Av Monthl $1,320 $110 Charter's Di ital Packa e + Internet + Tele hone $900 $75 Charter's Di ital Packa e + Internet $600 $50 Charter's Di ital Packa e Satellite Dish Direct TV $1,068 $89 Direct TV Premium with HBO $876 $73 America's "eve thin "Pak - HD $732 $61 America's To 200 lus channels -1 receiver Famil of 4 Movie $480 $40 Tickets onl • Applying Other Cities Per Cap to NRH Population Southlake 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 08109 Budget With Same Per Caps as Southlake Could Reduce Tax Rate By Colleyville NRH- Population Estimate Using Colleyville Per Capita NRH-New Taxable Value NRH Total Ad Valorem Revenue at .57/100 Rate Needed to Generate Same Revenue as in 08!09 Budget With Same Per Caps as Colleyville Could Reduce Tax Rate By Grapevine NRH- Population Estimate Using Grapevine Per Capita NRH-New Taxable Value NRH Total Ad Valorem Revenue at .571100 Rate Needed to Generate Same Revenue as in 08109 Budget UVith Same Per Caps as Grapevine Could Reduce Tax Rate By Taxable Value Value Population Per Capita $5,478,797,811 26,650 $205,583 66,100 $205,583 $13,589,063,239 $77,457,660 16.6¢ 40.4¢ $3,880,391,903 22,500 66,100 $172,462 $11,399,729,102 $64,978,456 19.7¢ 37.3¢ $172,462 $6,649,274,729 47,950 66,100 $138,671 $9,166,153,485 $52,247,075 24.5¢ 32.5¢ $138,671 • 4 • • Keller NRH- Population Estimate Using Keller Per Capita NRH-New Taxable Value NRH Total Ad Valorem Revenue at .57!100 Rate Needed to Generate Same Revenue as in 08109 Budget With Same Per Caps as Keller Could Reduce Tax Rate By Bedford NRH- Population Estimate Using Bedford Per Capita NRH- New Taxable Value NRH Total Ad Valorem Revenue at .571100 Rate Needed to Generate Same Revenue as in 08109 Budget With Same Per Caps as Bedford Could Reduce Tax Rate By NRH Population Estimate Per Capita Taxable value Tax Rate Total Ad Valorem Revenue @ .571100 Note: Estimated data as of 5/15/2009 $4,110,648,674 $3,135,866,741 39,450 66,100 $104,199 $6,887,550,757 $39,259,039 32.7¢ 24.3¢ 49,950 66,100 $62,780 $4,149,765,597 $23,653,664 54.2¢ 2.8¢ 66,100 59,695 $3,945,841,869 0.57 $2,249,129,865 $104,199 $62,780 1 5 • • • Cumulative Percent Increase in Organization Costs as compared to the Consumer Price Index 120 100 80 60 40 20 -20 - -CPI • '. Health Care ,•~ '. -~-Electricity ,' '. • - ~ - -Gasoline ,, , -~ Petroleum Based products • '. '. '. •• ~ ~' •' 2004 6 2007 2008 2 9 • • Sick Coverage Other Shiit 14.5% Other Coverage n u Reports 8 6% 4.3% 11.7% Calls/Related Special Projects Court • 1 • North Richland Hills Police Department Sworn Staffing - Series1 - Series2 Series3 120 85 0~`0~`0~`0~0~0~0~0~°0~°0~°0~°0~0~ 0~ 0~ 0~0000000°~ ~ ~ • • r~ C 4 W 4 +~ Budget Calendar July 24 Certified Tax Roll received from Tarrant County Appraisal (Friday) DlStrlCt July 31 Proposed budget distributed to City Council (Friday) August 7 - 8 Budget Worksession (Friday & Saturday) August 10 Record vote on proposed tax rate and set public hearings (Monday) August 24* Public hearing on tax rate and budget (Monday) August 31* Public hearing on tax rate (Special Council Meeting) (Monday) September 14 Adopt proposed budget and tax rate (Monday) * August public hearing dates are subject to change depending on Council availability. ;.;