CITY OF HEATH, TEXAS ANNUAL OPERATING BUDGET FISCAL YEAR

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1 CITY OF HEATH, TEXAS ANNUAL OPERATING BUDGET FISCAL YEAR

2 The passage of S.B. No. 656, amended Section of the Texas Local Government Code to require that the following information be included as the cover page for a budget document: This budget will raise more revenue from property taxes than last year s budget by an amount of $179,000, which is a 2.7 % increase from last year s budget. The property tax revenue to be raised from new property added to the tax roll this year is $297,945. This budget is based on a tax rate of $ , lower than the effective tax rate of $ , and lower than last year s tax rate of $ The record vote of each member of the governing body by name voting on the adoption of the budget was as follows: FOR: Mayor Kelson Elam; Mayor Pro-Tem Rich Krause; Councilmember Frank New; Councilmember Paul Ruffo; Councilmember Donna Rolater; Councilmember Brent Weaver; and Councilmember John Beaman. AGAINST: None ABSENT: None The municipal property tax rates for the preceding fiscal year, and each municipal property tax rate that has been adopted or calculated for the current fiscal year, include: Fiscal Year Fiscal Year Proposed/Adopted Property Tax Rate $ $ Effective Tax Rate $ $ Effective Maintenance and Operations Tax Rate $ $ Rollback Maintenance and Operations Tax Rate $ $ Rollback Tax Rate $ $ Debt Tax Rate $ $ The total amount of outstanding municipal debt obligations secured by property taxes is $26,255,000. The total amount of outstanding debt obligations considered self-supporting is $23,140,000. Self-supporting debt is currently secured by utility revenues and sales tax revenue. In the event such amounts are insufficient to pay debt service, the City will be required to assess an ad valorem tax to pay such obligations. Fiscal Year 2019 Principal and Interest Requirements for Debt Service are: Property Tax Supported Debt: $2,238,900, and Self-Supporting Debt: $2,998,100.

3 Budget Summary Projected Beginning Proposed Proposed Budgeted Ending Fund Balance Revenue & Expenditures & Fund Balance Financing Sources Financing Uses 10/1/ /30/2019 All Funds Summary of all Funds Governmental Operating Funds General Fund 2,680,276 6,838,900 6,744,300 2,774, % 94,600 Debt Service Fund 238,862 2,246,400 2,246, , % 0 Total Governmental Funds 2,919,138 9,085,300 8,990,700 3,013,738 Enterprise Funds Water Utilities Fund 3,299,631 8,467,600 8,584,600 3,182, % (117,000) Solid Waste Fund 101, , , , % (500) Total Enterprise Funds 3,400,696 9,283,000 9,400,500 3,283,196 Total Operating Funds 6,319,834 18,368,300 18,391,200 6,296,934 Component Units HEDC 1,507, , ,500 1,151, % (355,500) HMBC 1,489, , ,400 1,225, % (264,000) Total Component Units 2,996, ,400 1,225,900 2,377,496 Total of all Funds 9,316,830 18,974,700 19,617,100 8,674,430 Surplus/ (Deficit) 1

4 General Fund Sources and Uses Sources and Uses Sources of Funds Beginning Resources 2,801,928 2,528,416 2,528,416 2,528,416 2,680,276 Current Revenues Property Tax Revenue 3,812,695 4,150,500 4,150,500 4,156,450 4,350,100 Administrative Revenue 1,263,797 1,300,800 1,300,800 1,282,205 1,289,600 Permit & Fee Revenue 595, , , , ,700 Police & Court Revenue 67,194 66,850 66,850 75,750 75,750 Fire Department Revenue 17,250 17,250 17,250 17,250 17,250 Park Department Revenue 31,689 29,000 29,000 27,500 29,500 Other Sources 283, , , , ,000 Total - Current Revenue 6,071,562 6,689,850 6,689,850 6,665,505 6,838,900 Total Sources of Funds 8,873,490 9,218,266 9,218,266 9,193,921 9,519,176 Uses of Funds Current Expenditures 2 Streets Division 631, , , , ,600 4 Parks Division 325, , , , ,900 6 Engineering & Inspections 221, , , , ,800 7 Community Development 458, , , , ,800 8 Municipal Court Division 58,080 65,700 65,700 65,200 56,300 9 Public Safety Division 2,746,003 3,154,800 3,154,800 3,051,100 3,399, City Council Division 53,059 62,900 62,900 61,900 56, City Secretary Division 161, , , , , City Attorney Division 208, , , , , City Manager Division 173, , , , , Finance Division 273, , , , , Non-Divisional 423, , , , ,800 Total Current Expenditures 5,734,074 6,689,200 6,689,200 6,513,645 6,744, Fund Capital Improvement Projects 600, Ending Resources 2,539,416 2,529,066 2,529,066 2,680,276 2,774,876 Committed -Special Rev (Parks) 11, Unassigned 2,528,416 2,529,066 2,529,066 2,680,276 2,774,876 Surplus/(Deficit) (262,512) ,860 94,600 Impact on Unassigned Fund Balance (273,512) ,860 94,600 2

5 Revenue General Fund Revenue Detail 4001 Ad Valorem Taxes 3,766,246 4,101,400 4,101,400 4,101,400 4,301, Penalty & Interest 23,670 24,000 24,000 24,000 24, Tax Certificate Fees Ad Valorem Delinquent Taxes 22,619 25,000 25,000 31,000 25,000 Total - Property Tax Revenue 3,812,695 4,150,500 4,150,500 4,156,450 4,350, Sales Tax 587, , , , , Mix Drink Tax 7,350 7,500 7,500 7,500 7, Franchise Agreements 526, , , , , Civic Center Rentals 1,800 1,500 1,500 2,000 1, Interest Earned 30,125 30,000 30,000 41,000 45, Other Revenue 4,866 10,000 10,000 1,000 5, Franchise Fees - PEG 19,798 18,500 18,500 18,500 18, Tower Lease 65,436 65,000 65,000 65,000 65, Takeline Lease 19,975 14,000 14,000 17,175 17, Beer & Wine Off-Premise Permit Collection Fee Revenue Total - Administrative Revenue 1,263,797 1,300,800 1,300,800 1,282,205 1,289, Code Enforcement Interest Building Permits 438, , , , , Inspection Fees 200 3,000 3, , Code Enforcement Admin Fee 0 1,000 1, , OSSF Permit Fees 4,500 4,500 4,500 4,500 4, Rezoning Application Fees 0 2,000 2, , Conditional Use Permits 2,690 2,000 2,000 2,000 2, Contractor Registration Fee 21,525 14,000 14,000 22,000 20, Plat Fees 17,673 4,000 4,000 12,000 10, Zoning Application Fees 1,071 1,000 1,000 1,000 1, New Development 99, , ,000 80, , Board of Adjustment Appeal Other Permit Fees 8,969 10,000 10,000 14,000 10,000 Total - Permits & Fee Revenue 595, , , , , Judicial Support Fee Municipal Court Fines 41,754 40,000 40,000 50,000 50, Animal Registration Fees 1,220 1,200 1,200 1,200 1, Police Report Fees Time Payment Fee Revenue Judicial Sys. Efficiency TLFTA Fees Alarm Registration Fee 22,560 24,000 24,000 23,000 23, False Alarm Fees 1,010 1,000 1,000 1,000 1,000 3

6 Revenue General Fund Revenue Detail Total - Police & Court Revenue 67,194 66,850 66,850 75,750 75, Rockwall County Fire Runs 17,250 17,250 17,250 17,250 17,250 Total - Fire Department Revenue 17,250 17,250 17,250 17,250 17, Transfer from Utility Fund 198, , , , , Transfer from Solid Waste Fund 50,000 40,000 40,000 30,000 40, Transfer from HMBC 17,321 17,000 17,000 18,000 18, Transfer from HEDC 17,321 17,000 17,000 18,000 18, Street Impact Fees 0 35,000 35,000 25,000 0 Total - Other Sources 283, , , , , Special Event Revenue 22,049 23,000 23,000 19,500 21, Park User Fees 9,640 6,000 6,000 8,000 8,500 Total - Park Department Revenue 31,689 29,000 29,000 27,500 29,500 Total - General Fund Revenue 6,071,562 6,689,850 6,689,850 6,665,505 6,838,900 4

7 Streets Division General Fund expenditures authorized for Streets Division Salaries 110,858 80,800 80,800 74,400 80, Health Insurance 23,134 29,700 29,700 15,100 20, Workers' Comp Insurance 3,612 1,500 1,500 1,500 1, Overtime 10,737 11,000 11,000 2,000 2, FICA 9,124 7,100 7,100 5,300 6, Retirement (TMRS) 14,001 10,400 10,400 8,000 9, Unemployment 196 1,100 1, , Certification Compensation Total - Personnel Services 172, , , , , Electric Service 110, , , , , Telecommunications 2,128 1,100 1,100 1,100 1, Office Supplies Postage & Freight Printing & Photo (600) Dues/Subscriptions/Publication Conferences & Training 75 1,000 1, , Travel, Meals & Lodging Medical Services Uniforms 1,877 2,000 2,000 2,000 2, Subcontractor Repairs 1,056 4,000 4,000 2,000 5,000 Total - Supplies & Services 115, , , , , Legal Publications/Advertising Professional Fees/Consultants 1,000 40,000 40,000 40,000 20, Engineering 4,120 7,000 7,000 2,000 5, Storm Water Management 647 7,000 7,000 2,000 5, Maintenance & Repair Parts 5,627 10,000 10,000 10,000 8, Miscellaneous Expense Total - Operational Items 11,552 64,500 64,500 54,800 38, Hand Tools 768 2,000 2,000 1,000 2, Drainage Repairs & Improvement 6,839 10,000 10,000 10,000 10, Street Repairs 294, , , , , Street Sign Repair & Maint 16,311 10,000 10,000 8,000 10, Sidewalk Maintenance 6,624 10,000 10,000 6,000 5, Equipment Repair & Maintenance 833 2,000 2,000 1,000 3, Auto Repair & Maintenance 1,177 3,000 3,000 2,000 3, Gas, Oil & Fuel 4,178 7,000 7,000 4,000 6, Structure Repair & Maintenance Machinery/Equipment Rental 857 2,000 2,000 1,000 2,500 Total - Materials & Equipment 332, , , , , Mobile Equipment Total - Capital Outlay Total - Streets Division 631, , , , ,600 5

8 Parks Division General Fund expenditures authorized for Parks Division Salaries 52, , , , , Health Insurance 25,704 65,800 65,800 67,600 63, Workers' Comp Insurance 2,465 7,100 7,100 6,500 8, Overtime 309 4,000 4,000 18,000 15, FICA 4,558 16,800 16,800 18,800 18, Retirement (TMRS) 6,058 24,900 24,900 25,100 27, Unemployment 107 2,200 2,200 1,000 2, Temporary Personnel 11,091 10,000 10,000 20,000 20, Incentive Compensation 0 1,200 1, ,200 Total - Personnel Services 103, , , , , Electric Service 2,030 2,300 2,300 2,300 2, Water Service 11,005 14,000 14,000 14,000 15, Telecommunications 884 3,900 3,900 3,900 4, Office Supplies Postage & Freight Printing & Photo Dues/Subscriptions/Publication Conferences & Training 760 1,000 1, , Travel, Meals & Lodging Medical Services Uniforms 2,293 3,200 3,200 3,200 4, Subcontractor Repairs 10,624 15,000 15,000 11,000 10,000 Total - Supplies & Services 29,110 41,200 41,200 36,900 39, Professional Fees/Consultants 46,042 60,000 60,000 77,400 34, Engineering 7,395 5,000 5,000 5,200 5, Park Equipment Maintenance 1,074 2,000 2,000 1,500 2, Park Landscape Maintenance 107, , , , , Maintenance & Repair Materials 23,207 20,000 20,000 15,000 15,000 Total - Operational Items 185, , , , , Hand Tools 191 1,000 1, , Equipment Repair & Maintenance 957 1,500 1,500 1,200 1, Auto Repair & Maintenance 734 1,000 1,000 1,800 1, Gas, Oil & Fuel 5,197 6,000 6,000 6,000 6, Machinery/Equipment Rental ,500 Total - Materials & Equipment 7,583 10,000 10,000 10,100 11, Other Equipment 0 13,000 13,000 11,800 0 Total - Capital Outlay 0 13,000 13,000 11,800 0 Total - Parks Division 325, , , , ,900 6

9 Engineering & Inspections Division General Fund expenditures authorized for Engineering & Inspections Division Salaries 115,569 86,100 86,100 86,100 85, Health Insurance 18,504 18,300 18,300 16,200 12, Workers' Comp Insurance Overtime 374 1,500 1,500 1,500 1, FICA 8,971 6,800 6,800 6,700 6, Retirement (TMRS) 13,796 10,000 10,000 10,000 10, Unemployment Total - Personnel Services 157, , , , , Telecommunications 944 1,400 1,400 1,400 1, Office Supplies 2,842 2,500 2,500 2,100 2, Postage & Freight 879 1,000 1, Printing & Photo Dues/Subscriptions/Publications 1,264 1,500 1, , Conferences & Training 1,017 1,500 1,500 1,100 1, Travel, Meals & Lodging 448 1,000 1, , Uniforms 961 1,000 1,000 1,000 1,000 Total - Supplies & Services 8,459 10,400 10,400 7,400 10, Professional Fees/Consultants 1,152 3,000 3,000 1,700 4, Computer Maintenance Services 0 1,400 1,400 1,800 6, Engineering 48,321 50,000 50,000 50,000 50, Contract Drafting 0 2,000 2,000 1,000 3, Miscellaneous Expense 669 1,000 1, Total - Operational Items 50,142 57,400 57,400 55,200 63, Hand Tools Equipment Repair & Maintenance Auto Repair & Maintenance 638 2,000 2,000 1,100 2, Gas, Oil & Fuel 2,482 5,000 5,000 4,000 2,000 Total - Materials & Equipment 3,524 8,000 8,000 5,600 5, Office Furniture/Fixtures/Equip Computer Equipment 1, Total - Capital Outlay 1, Total - Engineering & Inspections Division 221, , , , ,800 7

10 Community Development General Fund expenditures authorized for Community Development Division Salaries 271, , , , , Health Insurance 42,132 53,900 53,900 48,700 53, Workers' Comp Insurance 1,130 1,400 1,400 1,400 1, Overtime , FICA 20,026 25,100 25,100 23,900 25, Retirement (TMRS) 31,016 37,300 37,300 36,400 37, Unemployment 248 2,200 2,200 1,200 2,200 Total - Personnel Services 366, , , , , Telecommunications 4,716 5,500 5,500 5,500 6, Office Supplies 1,548 2,500 2,500 2,000 2, Postage & Freight , Printing & Photo Dues/Subscriptions/Publication 2,473 5,000 5,000 3,400 5, Conferences & Training 1,419 4,000 4,000 4,000 4, Travel, Meals & Lodging 2,702 5,000 5,000 5,000 3, Uniforms 642 1,200 1, ,200 Total - Supplies & Services 13,906 24,500 24,500 21,500 24, Legal Publications/Advertising Computer Maintenance Serivces 12,800 17,400 17,400 17,400 19, Engineering 20,876 25,000 25,000 25,000 25, Contract Inspections 36,157 35,000 35,000 35,000 35, Code Enforcement 1,114 12,500 12,500 12,500 12, Vector Control 1,587 10,000 10,000 6,000 10, Contract Drafting 0 2,000 2,000 1,000 1, Miscellaneous Expense Total - Operational Items 73, , ,600 97, , Hand Tools 11 1,500 1,500 1,000 1, Equipment Repair & Maintenance Auto Repair & Maintenance 1,676 4,000 4,000 2,200 4, Gas, Oil & Fuel 2,824 6,000 6,000 3,700 6,000 Total - Materials & Equipment 4,666 12,000 12,000 7,200 11, Office Furniture/Fixtures/Equip Vehicles Total - Capital Outlay Total - Community Development Division 458, , , , ,800 8

11 Municipal Court General Fund expenditures authorized for Municipal Court Division Salaries 23,242 24,800 24,800 24,800 24, Health Insurance Workers' Comp Insurance Overtime FICA 1,778 2,000 2,000 2,000 2, Retirement (TMRS) 2,660 2,900 2,900 2,900 2, Unemployment Total - Personnel Services 27,972 30,400 30,400 30,300 30, Telecommunications Office Supplies Postage & Freight Printing & Photo Dues/Subscriptions/Publication Conferences & Training , Travel, Meals, & Lodging , Credit Card Charges 1,172 1,100 1,100 1,300 1,500 Total - Supplies & Services 3,210 4,500 4,500 4,600 7, Professional Services/ Judges 11,400 11,400 11,400 11, Jury Expenses Professional Court Services 13,360 15,000 15,000 15,000 15, Computer Maintenance Services 2,135 3, , Miscellaneous Expense Total - Operational Items 26,898 30,300 27,200 26,600 17, Office Furniture/Fixtures/Equipment Computer Equipment 0 0 3,100 3,200 0 Total - Capital Outlay ,600 3, Total - Municipal Court Division 58,080 65,700 65,700 65,200 56,300 9

12 Public Safety Division General Fund expenditures authorized for Public Safety Division Salaries 1,528,390 1,848,100 1,848,100 1,821,100 2,025, Contra for SRO Officer Reimbursement (234,506) (234,500) (234,500) (234,500) (312,600) Health Insurance 346, , , , , Workers' Comp Insurance 37,611 40,400 40,400 38,000 44, Overtime 87,193 95,000 95,000 95,000 95, FICA 120, , , , , Retirement (TMRS) 188, , , , , Unemployment 2,493 13,700 13,700 7,600 14, Certification Compensation 30,193 34,500 34,500 29,700 37,000 Total - Personnel Services 2,107,581 2,624,100 2,624,100 2,514,700 2,769, Electric Service 4,994 5,000 5,000 5,000 5, Telecommunications 16,940 18,500 18,500 18,500 18, Property & Liability Insurance 10,874 10,900 10,900 12,600 12, Office Supplies 4,308 4,000 4,000 4,000 4, Postage & Freight Printing & Photo 901 1,200 1,200 1,200 1, Janitorial Services & Supplies Crime Prevention 96 2,000 2,000 2,000 2, Dues/ Subscriptions/Publication 12,750 8,000 8,000 8,000 8, Conferences & Training 16,752 18,000 18,000 18,000 18, Travel, Meals, Lodging 5,626 8,000 8,000 8,000 8, Medical Supplies 4,925 5,000 5,000 5,000 5, Uniforms 10,995 16,000 16,000 16,000 16, Heavy Uniform Equipment 8,118 15,000 15,000 15,000 15,000 Total - Supplies & Services 97, , , , , Special Events 2,535 3,000 3,000 3,000 2, Crime Scene Expenses 1,232 2,000 2,000 2,000 2, Radio Maint & Operations (InterLocal) 46,788 34,100 34,100 34,100 8, Professional Fees/ Consultant 12,159 4,000 4,000 8,000 3, Computer Maintenance Service 4, Jail Services 866 1,000 1,000 1,000 1, Communications/ Dispatch (InterLocal) 128, , , , , Animal Control (InterLocal) 102, , , , , EMS Contract Fees (InterLocal) 23, Other Operational Supplies 2,123 4,000 4,000 4,000 4, Emergency Mgmt Services (InterLocal) 9,488 10,200 10,200 10,200 12, Miscellaneous Expense 1,426 5,000 5,000 5,000 5,000 Total - Operational Items 336, , , , ,600 10

13 Public Safety Division General Fund expenditures authorized for Public Safety Division CERT 0 2,000 2,000 2,000 2, Hand Tools 3,009 10,000 10,000 10,000 10, Equipment Repair & Maintenance 12,721 10,000 10,000 10,000 10, Auto Repair & Maintenance 19,167 30,000 30,000 30,000 25, Gas, Oil & Fuel 23,866 35,000 35,000 35,000 30, Structure Repair & Maintenance 4,280 15,000 15,000 15,000 15,000 Total - Materials & Equipment 63, , , ,000 92, Office Furniture/Fixtures/Equip 6,463 2,000 2,000 2,000 3, Computer Equipment 6, Mobile Equipment 5,838 12,000 12,000 12,000 12, Firefighting Equipment 6,493 12,000 12,000 12,000 10, Police Vehicle Accessory Equip 46, , Vehicles 36, , Pistols 33, Total - Capital Outlay 141,071 26,000 26,000 26, ,000 Total - Public Safety Division 2,746,003 3,154,800 3,154,800 3,051,100 3,399,400 11

14 City Council General Fund expenditures authorized for City Council Division Telecommunications 3,203 4,800 4,800 5,500 5, Office Supplies 1,230 2,000 2,000 2,000 2, Postage & Freight Printing & Photo 1,751 2,000 2,000 2,000 1, Dues/Subscriptions/Publications Conferences & Training 3,937 6,000 6,000 6,000 5, Travel, Meals, Lodging 7,529 10,000 10,000 10,000 6,000 Total - Supplies & Services 18,167 25,400 25,400 26,100 20, Programs 2,799 5,000 5,000 5,000 5, Audit Services 27,227 27,500 27,500 25,800 26,100 Total - Operational Items 30,026 32,500 32,500 30,800 31, Office Furniture/Fixtures/Equip 200 2,000 2,000 2,000 2, Computer Equipment 4,667 3,000 3,000 3,000 3,000 Total - Capital Outlay 4,866 5,000 5,000 5,000 5,000 Total - City Council Division 53,059 62,900 62,900 61,900 56,100 12

15 City Secretary General Fund expenditures authorized for City Secretary Division Salaries 82,835 90,200 90,200 94,300 93, Health Insurance 22,578 26,400 26,400 18,545 16, Workers Comp Insurance FICA 5,873 7,000 7,000 7,000 7, Retirement (TMRS) 9,475 10,300 10,300 10,300 10, Unemployment Total - Personnel Services 121, , , , , Telecommunications Office Supplies 966 1,000 1,000 1,000 1, Postage & Freight Printing & Photo Dues/ Subscriptions/Publications Conferences & Training 655 1,500 1,500 1,500 1, Travel, Meals, Lodging 4,481 3,500 3,500 3,500 2,000 Total - Supplies & Services 7,788 7,800 7,800 8,200 6, Filing Fees 1,593 7,500 7,500 7,500 7, Legal Publications/Advertising 7,682 7,500 7,500 7,500 7, Elections 11,565 12,000 12,000 12,000 22, Professional Fees/ Consultants 10,545 11,000 11,000 11,000 1,000 Total - Operational Items 31,385 38,000 38,000 38,000 38, Office Furniture/Fixtures/Equipment 1,162 1,000 1,000 1,000 1,000 Total - Capital Outlay 1,162 1,000 1,000 1,000 1,000 Total - City Secretary Division 161, , , , ,800 13

16 City Attorney General Fund expenditures authorized for City Attorney Division Postage & Freight Total - Supplies & Services Legal Services 208, , , , ,000 Total - Operational Items 208, , , , ,000 Total - City Attorney Division 208, , , , ,100 14

17 City Manager General Fund expenditures authorized for City Manager Division Salaries 116, , , , , Health Insurance 17,577 22,400 22,400 20,200 19, Workers' Comp Insurance Overtime 1,012 2,000 2,000 2,000 2, FICA 7,219 9,800 9,800 9,800 9, Retirement (TMRS) 13,392 14,500 14,500 14,500 14, Unemployment Total - Personnel Services 155, , , , , Telecommunications 1,852 2,000 2,000 2,000 2, Office Supplies 1,040 1,200 1,200 1,200 1, Postage & Freight Printing & Photo Dues/ Subscriptions/ Publications 5,666 5,000 5,000 5,000 6, Conferences & Training 1,276 5,000 5,000 5,000 2, Travel, Meals & Lodging 7,154 10,000 10,000 10,000 2,000 Total - Supplies & Services 17,294 24,300 24,300 24,300 14, Legal Publications/ Advertising Professional Fees/ Consultants Other Operational Supplies Miscellaneous Expense 559 1,200 1,200 1,200 0 Total - Operational Items 559 2,000 2,000 2, Office Furniture/ Fixtures/ Equipment Total - Capital Outlay Total - City Manager Division 173, , , , ,800 15

18 Finance General Fund expenditures authorized for Finance Division Salaries 181, , , , , Health Insurance 42,750 49,800 49,800 46,000 36, Workers' Comp Insurance Overtime FICA 12,976 14,700 14,700 14,700 14, Retirement (TMRS) 20,794 21,400 21,400 21,400 21, Unemployment 279 1,600 1,600 1,600 1,600 Total - Personnel Services 259, , , , , Telecommunications 1,549 1,100 1,100 1, Office Supplies 1,595 1,500 1,500 1,500 1, Postage & Freight 967 1,500 1,500 1,500 1, Dues/ Subscriptions/ Publications 290 1,000 1,000 1,000 1, Conferences & Training 1,091 2,000 1,000 1, Travel, Meals & Lodging 120 1,000 1, Total - Supplies & Services 5,612 8,100 7,100 7,100 5, Legal Publication/Advertising 6,036 5,000 5,000 5,000 5, Miscellaneous Expense Total - Operational Items 6,091 5,500 5,500 5,500 5, Office Furniture/ Fixtures/ Equip 2,521 1,000 2,000 2, Total - Capital Outlay 2,521 1,000 2,000 2, Total - Finance Division 273, , , , ,900 16

19 General Fund Non-Divisional General Fund expenditures authorized for Non-Divisional Division Workers Comp FICA 921 1,200 1,200 1,200 1, Temporary Personnel 12,568 13,000 13,000 13,000 15,000 Total - Personnel Services 13,591 14,300 14,300 14,300 16, Electric Service 18,147 20,000 20,000 20,000 21, Gas Service 970 1,500 1,500 1,500 1, Water Service Telecommunications 620 3,100 3,100 3,100 3, Property & Liability Insurance 21,488 25,000 25,000 25,000 25, Office Supplies Community Center 4,341 4,500 4,500 4,500 2, Janitorial Service & Supplies 17,050 20,000 20,000 20,000 15, Dues/Subscriptions/Publication 5,503 5,800 5,800 5,800 5, Bank Charges 1,848 4,000 4,000 4,000 4, Credit Card Charges 9,375 10,000 10,000 10,000 12, Staff Development 18,223 12,000 12,000 12,000 6,000 Total - Supplies & Services 97, , , ,900 96, Newsletter 8,166 8,900 8,900 8,900 8, Special Events 38,475 43,000 43,000 43,000 45, Risk Management Consulting 7,500 7,500 7,500 7,500 7, Human Resources 626 1,000 1,000 1,000 1, Public Relations 39,500 39,000 39,000 39,000 39, Takeline Administration 0 2,500 2,500 2,500 2, Professional Fees 8,410 7,000 7,000 7,000 11, Computer Maintenance Services 90, , , , , RCAD Allocation 59,121 73,500 73,500 73,500 63, Other Operational Supplies 1,740 1,500 1,500 1,500 1, Maintenance & Repair Parts Cash Long or Short Miscellaneous Expense 13,823 18,000 18,000 18,000 10,000 Total - Operational Items 267, , , , , Auto Repair & Maintenance 344 1,000 1,000 1,000 1, Gas, Oil & Fuel Structure Repair & Maintenance 11,026 13,000 13,000 13,000 13,000 Total - Materials & Equipment 11,555 14,900 14,900 14,900 14, Office Furniture/Fixtures/Equip 4, Computer Equipment 5,606 15,000 15,000 15,000 10, City Hall Improvements 21, Total - Capital Outlay 32,254 15,000 15,000 15,000 10, Transfer to CIP 600, Transfer to Debt Service Total - Transfers 600, Total - General Fund Non-Divisional 1,023, , , , ,800 17

20 Sources and Uses Original Amended Projected Adopted Debt Service Fund - Sources and Uses Sources of Funds Beginning Resources 301, , , , ,862 Current Revenues 4001 Ad Valorem Tax 2,052,979 2,235,600 2,235,600 2,235,600 2,215, Penalty & Interest 12,031 12,800 12,800 12,800 13, Ad Valorem Delinquent Taxes 11,419 15,400 15,400 15,400 15, Interest Earned 1,963 2,000 2,000 2,100 2, Other (PIDs, Assessments, Escrows) 17, , Total - Debt Service Fund Revenue 2,095,879 2,266,600 2,266,600 2,297,100 2,246,400 Total Sources Of Funds 2,397,127 2,617,399 2,617,399 2,647,899 2,485,262 Uses of Funds Current Expenditures Miscellaneous Expense 4,750 10,500 10,500 5,500 7,500 Total - Operational Items 4,750 10,500 10,500 5,500 7, Combination-Principal 379, Combination-Interest 9, Animal Shelter Principal 32,994 31,900 31,900 33, Animal Shelter Interest 2,043 1,050 1,050 1, GO Refunding - Principal 285, GO Refunding - Interest 5, Refunding - Principal 0 45,000 45,000 45,000 45, Refunding - Interest 33,100 32,500 32,500 32,500 31, CO - Principal 30,000 35,000 35,000 35,000 40, CO - Interest 59,100 58,300 58,300 58,300 57, CO - Principal 550, , , , , CO - Interest 475, , , , , Refunding - Principal 30,000 30,000 30,000 30, , Refunding - Interest 95,584 92,500 92,500 92,500 87, Refunding - Principal 25, , , , , Refunding - Interest 28,882 43,400 43,400 43,400 27, CO - Principal CO - Interest 0 404, , , ,400 Total Debt Service 2,041,578 2,401,450 2,401,450 2,403,537 2,238,900 Total Current Expenditures 2,046,328 2,411,950 2,411,950 2,409,037 2,246,400 Ending Resources 350, , , , ,862 Revenue vs. Expenditures - Surplus/(Deficit) 49,551 (145,350) (145,350) (111,937) 0 18

21 Sources and Uses Original Amended Projected Adopted Water Utilities Fund Sources and Uses Sources of Funds Beginning Resources 3,370,720 3,473,781 3,473,781 3,473,781 3,299,631 Current Revenues Administrative Revenue 24,336 20,800 20,800 42,800 45,800 PID Revenue Water Revenue 3,447,402 4,171,450 4,171,450 3,975,800 4,624,300 Wastewater Revenue 2,584,551 2,593,000 2,593,000 2,748,000 2,918,200 Non-Divisional 705, , , , ,300 Total Utilities Fund Revenue 6,762,001 7,410,850 7,410,850 7,695,600 8,467,600 Total Sources of Funds 10,132,721 10,884,631 10,884,631 11,169,381 11,767,231 Uses of Funds Current Expenses 11 Water Division 1,836,489 2,234,600 2,234,600 2,076,850 2,748, Waste Water Division 1,449,999 1,309,000 1,309,000 1,254,850 1,371, Utility Administrative Services 697, , , , , Customer Services Division 193, , , , , Non-Divisional 2,481,316 3,533,650 3,533,650 3,530,950 3,592,100 Total Current Expenses 6,658,941 8,098,350 8,098,350 7,869,750 8,584,600 Designated for Debt Service/Take-or-Pay Ending Resources 3,473,781 2,786,281 2,786,281 3,299,631 3,182,631 Surplus/(Deficit) 103,061 (687,500) (687,500) (174,150) (117,000) 19

22 Revenue Original Amended Projected Adopted Water Utilities Fund Revenue Detail 4106 Interest Earned 23,961 20,000 20,000 42,000 45, Other Revenue Collection Fee Revenue (Lien Admin) Total Administrative Revenue 24,336 20,800 20,800 42,800 45, Sandra Drive Principal Sandra Drive Interest Total PID Revenue Water Sales 3,304,697 4,060,000 4,060,000 3,862,000 4,507, Hydrant/Other Water Sales 76,631 60,000 60,000 60,000 60, Water Penalty 25,399 20,000 20,000 20,000 20, Reconnect Fees 3,300 4,000 4,000 3,000 3, NSF Fee Misc Utility Revenue Hydrant Meter Installation 2,350 2,000 2,000 2,000 2, Water Meter/Tap Installation 33,853 25,000 25,000 27,300 30, Water Meter Replacement ,000 1,000 Total Water Revenue 3,447,402 4,171,450 4,171,450 3,975,800 4,624, Wastewater Sales 2,117,002 2,118,000 2,118,000 2,179,500 2,299, Waste Water Penalty 20,086 15,000 15,000 15,000 15, Contract Revenue - Waste Water 447, , , , ,000 Total Waste Water Revenue 2,584,551 2,593,000 2,593,000 2,748,000 2,918, Transfer from Sanitation Fund 50,000 40,000 40,000 30,000 40, Water Impact Fees 410, , , , , Sewer Impact Fees 244, , , , ,600 Total External Contributions 705, , , , ,300 Total Utilities Fund Revenue 6,762,001 7,410,850 7,410,850 7,695,600 8,467,600 20

23 Water Division Original Amended Projected Adopted Water Utilities Fund expenses authorized for Water Division Salaries 153, , , , , Health Insurance 32,409 41,600 41,600 38,450 47, Workers' Comp Insurance 4,930 3,600 3,600 3,600 4, Overtime 10,893 9,000 9,000 15,000 18, FICA 12,337 10,000 10,000 10,000 12, Retirement (TMRS) 18,901 14,900 14,900 15,400 18, Unemployment 278 1,400 1,400 1,400 1, Certification Compensation Total - Personnel Services 233, , , , , Electric Service 65,383 67,400 67,400 67,400 68, Gas Service 505 1,000 1,000 1,000 1, Water Service Telecommunications 8,022 6,000 6,000 6,000 6, Office Supplies Postage & Freight Printing & Photo Dues/Subscriptions/Publication 2,994 2,000 2,000 1,500 1, Conferences & Training 2,277 1,000 1,000 1,000 2, Travel, Meals & Lodging Medical Services Uniforms 2,660 3,600 3,600 3,600 3, Subcontractor Repairs 34,404 50,000 50,000 50, ,000 Total - Supplies & Services 118, , , , , Commodity Purchase 1,330,912 1,699,300 1,699,300 1,531,300 2,048, Legal Publications/Advertising Legal Services 31,612 40,000 40,000 40,000 20, Professional Services 0 10,000 10,000 5,000 10, Computer Maintenance Services 4,200 19,800 19,800 19,800 9, Engineering 11,165 20,000 20,000 20,000 20, Lab & Testing Services 842 6,000 6,000 3,000 5, Contract Drafting 0 2,000 2,000 1,000 2, Maintenance & Repair Parts 29,735 20,000 20,000 20,000 35, Miscellaneous Expense 376 1,500 1,500 1,500 0 Total - Operational Items 1,408,842 1,819,100 1,819,100 1,642,100 2,150,200 21

24 Water Division Water Utilities Fund expenses authorized for Water Division Original Amended Projected Adopted Water Meters 24,651 50,000 50,000 68,100 75, Hand Tools 1,899 5,500 5,500 2,000 5, Equipment Repair & Maintenance 8,193 9,000 9,000 6,000 9, Auto Repair & Maintenance 2,017 2,000 2,000 4,500 6, Gas, Oil & Fuel 3,492 4,000 4,000 6,500 4, Chemicals Machinery/Equipment Rental 111 1,000 1,000 1,000 1,500 Total - Materials & Equipment 40,403 71,800 71,800 88, , Office Furniture/Fixtures/Equipment Computer Equipment 0 8,000 8,000 8,000 4, Vehicles 35, ,000 Total - Capital Outlay 35,292 8,500 8,500 8,500 44,500 Total - Water Division 1,836,489 2,234,600 2,234,600 2,076,850 2,748,900 22

25 Waste Water Division Original Amended Projected Adopted Water Utilities Fund expenses authorized for Waste Water Division Salaries 155, , , , , Health Insurance 32,670 41,600 41,600 38,450 47, Workers' Comp Insurance 4,472 3,600 3,600 3,600 4, Overtime 11,056 9,000 9,000 15,000 18, FICA 12,504 10,000 10,000 10,000 12, Retirement (TMRS) 19,155 14,900 14,900 15,400 18, Unemployment 279 1,400 1,400 1,400 1, Certification Compensation Total - Personnel Services 236, , , , , Electric Service 21,021 25,000 25,000 25,000 25, Gas Service 505 1,000 1,000 1,000 1, Water Service Telecommunications 4,485 4,000 4,000 5,500 5, Office Supplies Postage & Freight Printing & Photo Dues/Subscriptions/Publication Conferences & Training 0 1,000 1,000 1,000 2, Travel, Meals & Lodging Uniforms 2,246 2,700 2,700 2,700 2, Subcontractor Services 66,026 60,000 60,000 30,000 60,000 Total - Supplies & Services 95,081 95,500 95,500 67,000 97, Commodity Purchase 817, , , , , Professional Services 0 15,000 15,000 10,000 15, Computer Maintenance Services 4,200 20,500 20,500 20,500 6, Engineering 1,695 5,000 5,000 2,000 5, Contract Drafting 180 2,500 2,500 1,000 2, Maintenance & Repair Parts 44,311 30,000 30,000 20,000 30, Miscellaneous Expense Total - Operational Items 868, , , , ,000 23

26 Waste Water Division Water Utilities Fund expenses authorized for Waste Water Division Original Amended Projected Adopted Hand Tools 2,145 2,500 2,500 2,500 2, Equipment Repair & Maintenance 15,927 20,000 20,000 10,000 10, Auto Repair & Maintenance 1,399 1,500 1, , Gas, Oil & Fuel 6,144 6,000 6,000 7,500 6, Machinery/Equipment Rental 3,475 1,000 1,000 1,000 1,500 Total - Materials & Equipment 29,090 31,000 31,000 21,500 23, Office Furniture/Fixtures/Equip Computer Equipment 6,292 8,000 8,000 8,000 4, Mobile Equipment 0 8,000 8,000 8, Other Equipment 214, Construction - Fencing ,000 Total - Capital Outlay 220,771 16,100 16,100 16,100 9,100 Total - Waste Water Division 1,449,999 1,309,000 1,309,000 1,254,850 1,371,700 24

27 Utility Administrative Services Original Amended Projected Adopted Water Utilities Fund expenses authorized for Administration Division Salaries 410, , , , , Health Insurance 70,141 91,300 91,300 79,900 67, Workers' Comp Insurance 1,588 1,300 1,300 1,300 1, Overtime 1,386 6,300 6,300 6,300 6, FICA 29,857 37,900 37,900 37,900 30, Retirement (TMRS) 47,533 54,900 54,900 54,900 43, Unemployment 484 2,700 2,700 2,700 2, Temporary Help 12,568 13,000 13,000 13,000 15,000 Total - Personnel Services 574, , , , , Office Supplies Printing & Photo Total - Supplies & Services Newsletter 7,718 7,500 7,500 7,500 7, Risk Management Consulting 7,500 7,500 7,500 7,500 7, Human Resources Public Relations 39,500 39,000 39,000 39,000 39, Engineering 67,603 75,000 75,000 75,000 75,000 Total - Operational Items 122, , , , ,900 Total - Administration Division 697, , , , ,000 25

28 Customer Services Original Amended Projected Adopted Water Utilities Fund expenses authorized for Customer Services Division Salaries 114, , , , , Health Insurance 31,408 36,600 36,600 34,200 25, Workers' Comp Insurance Overtime FICA 8,364 9,300 9,300 9,300 9, Retirement (TMRS) 13,099 13,800 13,800 13,800 13, Unemployment 226 1,400 1,400 1,400 1,400 Total - Personnel Services 167, , , , , Telecommunications 1,630 1,200 1,200 1,800 1, Office Supplies 2,097 1,500 1,500 1,000 1, Postage & Freight 14,043 16,500 16,500 15,600 16, Printing & Photo 6,532 7,000 7,000 7,300 7, Conferences & Training Travel, Meals & Lodging Total - Supplies & Services 24,400 26,900 26,900 25,700 28, Applicant Screening Total - Operational Items Office Furniture/Fixtures/Equipment , Total - Capital Outlay , Total - Customer Services Division 193, , , , ,900 26

29 WUF Non-Divisional Original Amended Projected Adopted Water Utilities Fund expenses authorized for Non-Divisional Division Electric Service 18,147 20,000 20,000 20,000 20, Gas Service 970 1,500 1,500 1,500 1, Water Service Telecommunications 620 3,100 3,100 3,100 3, Property & Liability Insurance 21,488 25,000 25,000 22,900 25, Office Supplies Postage & Freight Community Center 4,198 4,500 4,500 4,500 4, Janitorial Service & Supplies 17,064 20,000 20,000 20,000 15, Dues/Subscriptions/Publication 2,175 1,500 1,500 1,500 1, Bank Charges 2,351 5,000 5,000 2,500 3, Credit Card Charges 36,328 36,000 36,000 40,000 40, Staff Development 17,102 15,000 15,000 13,000 6,000 Total - Supplies & Services 120, , , , , Professional Fees 6,134 5,000 5,000 5,000 35, Computer Maintenance Services 90, , , , , Other Operational Supplies 1,740 1,500 1,500 1,500 1, Bond Cost Miscellaneous Expense 6,060 6,000 6,000 6,000 6,000 Total - Operational Items 104, , , , , Auto Repair & Maintenance Gas, Oil & Fuel Structure Repair & Maintenance 11,807 10,000 10,000 10,000 10,000 Total - Materials & Equipment 12,337 11,400 11,400 11,400 11, Office Furniture/Fixture/Equipment 4, Computer Equipment 5,606 15,000 15,000 15,000 10, City Hall Improvements 21, Total - Capital Outlay 31,874 15,000 15,000 15,000 10, Series 2007 C O - Principal 260, Series 2007 C O - Interest 11, GO Refunding - Principal 485, GO Refunding - Interest 65, CO - Principal 95,000 35,000 35,000 35,000 25, CO - Interest 248, , , , , NTMWD Debt Service - Ground Storage 76,324 75,500 75,500 75,500 74, NTMWD Debt Service - Interceptor 632, , , , , Refunding - Principal 10,000 10,000 10,000 10, , Refunding - Interest 66,607 64,700 64,700 64,700 61, Refunding - Principal 0 820, , , , Refunding - Interest 60, , , ,600 73,600 27

30 WUF Non-Divisional Original Amended Projected Adopted Water Utilities Fund expenses authorized for Non-Divisional Division CO - Principal 0 40,000 40,000 40, , CO - Interest 0 802, , , ,100 Total - Debt Service 2,013,442 2,898,600 2,898,600 2,898,600 2,998, Transfer to General Fund 198, , , , , Transfer to CIP Total - Transfers 198, , , , ,000 Total - Non-Divisional 2,481,316 3,533,650 3,533,650 3,530,950 3,592,100 28

31 Sources and Uses Original Amended Projected Adopted Solid Waste Fund Sources and Uses Sources of Funds Beginning Resources 82,751 83,965 83,965 83, ,065 Current Revenues Revenue 4106 Interest Earned ,200 1, Sanitation Fees 703, , , , , Late Payment Fees 6,753 7,400 7,400 6,300 7,400 Total Sanitation Revenue 710, , , , ,400 Total Sources Of Funds 793, , , , ,465 Uses of Funds Commodity Purchase 604, , , , , Legal Services Miscellaneous 4, Total - Operational Items 609, , , , , Transfer to General Fund 50,000 40,000 40,000 30,000 40, Transfer to Utility Fund 50,000 40,000 40,000 30,000 40,000 Total Billing & Transfer Fee 100,000 80,000 80,000 60,000 80,000 Total Current Expenses 709, , , , ,900 Ending Resources 83,965 89,265 89, , ,565 Revenue vs. Expenses - Surplus/(Deficit) 1,214 5,300 5,300 17,100 (500) 29

32 Sources and Uses HEDC Revenues and Expenditures Sources of Funds Beginning Resources 1,450,663 1,609,365 1,609,365 1,609,365 1,507,365 Current Revenues 4101 Sales Tax 293, , , , , Interest Earned 11,644 9,500 9,500 14,000 12, Transfer from General CIP 61, Total - Revenue 305, , , , ,000 Total Sources Of Funds 1,756,112 1,920,865 1,920,865 1,913,365 1,809,365 Uses of Funds Current Expenditures Salaries Health Insurance Workers' Comp Insurance FICA Retirement (TMRS) Unemployment Total - Personnel Services Telecommunications Office Supplies (8) Printing Photo 854 1,000 1,000 1,000 1, Dues/Subscriptions/Publications 5,374 5,500 5,500 5,500 5, Conferences & Training 100 1,500 1,500 1,500 2, Travel, Meals & Lodging 241 1,500 1,500 1,500 2,500 Total - Supplies & Services 6,688 9,900 9,900 10,300 12, Filing Fees Legal Publications/Advertising 344 2,000 2,000 2,000 2, Legal Services 13,846 15,000 15,000 15,000 15, Professional Fees/Consultants 19,201 28,000 28,000 28,000 55, Promotional 1,382 15,000 15,000 7,000 15,000 Total - Operational Items 34,773 60,200 60,200 52,000 87, Office Furniture/Fixture/Equip Economic Development Grants 0 300, , , , Capital Improvement Projects 62, , ,000 Total - Capital Outlay 63, , , , , Refunding Principal 20,000 20,000 20,000 20,000 20, Refunding Interest 4,600 4,100 4,100 4,100 3,500 Total - Debt Service 24,600 24,100 24,100 24,100 23, Transfer to General Fund 17,321 18,000 18,000 18,500 19, Transfer to Capital Improvements Fund Total - Transfers 17,321 18,000 18,000 18,500 19,000 Total Current Expenditures 146, , , , ,500 Ending Resources 1,609,365 1,508,165 1,508,165 1,507,365 1,151,865 Revenue vs. Expenditures - Surplus/(Deficit) 158,702 (101,200) (101,200) (102,000) (355,500) 30

33 Sources and Uses HMBC Revenues and Expenditures Sources of Funds Beginning Resources 1,330,946 1,559,681 1,559,681 1,559,681 1,489,631 Current Revenues 4101 Sales Tax 293, , , , , Interest Earned 11,432 9,700 9,700 14,000 12, Lease Agreement 2,400 2,400 2,400 2,400 2, Transfer from General CIP 61, Total - Revenue 369, , , , ,400 Total Sources Of Funds 1,700,098 1,873,781 1,873,781 1,866,081 1,794,031 Uses of Funds Current Expenditures Salaries Health Insurance Workers' Comp Insurance FICA Retirement (TMRS) Unemployment Total - Personnel Services Office Supplies Dues/Subscriptions/Publications 5,019 5,500 5,500 5,500 5, Conferences & Training 21 1,500 1,500 1,500 2, Travel, Meals & Lodging 7 1,500 1,500 1,500 2,500 Total - Supplies & Services 5,046 8,700 8,700 8,500 10, Filing Fees Legal Publications/Advertising 229 2,000 2,000 2,000 2, Legal Services 13,846 15,000 15,000 15,000 15, Professional Fees/Consultants 64,142 38,000 38,000 38,000 55, Promotional 1,298 15,000 15,000 7,000 15,000 Total - Operational Items 79,514 70,150 70,150 62,000 87, Office Furniture Economic Development Grant 0 300, , , , Capital Improvement Projects ,000 Total - Capital Outlay , , , , Refunding Principal 30,000 30,000 30,000 30,000 30, Refunding Interest 7,700 6,950 6,950 6,950 6,050 Total - Debt Service 37,700 36,950 36,950 36,950 36, Transfer to General Fund 17,321 18,000 18,000 18,500 19, Transfer to General Fund CIP Total - Transfers 17,321 18,000 18,000 18,500 19,000 Total Current Expenditures 140, , , , ,400 Ending Resources 1,559,681 1,439,481 1,439,481 1,489,631 1,225,631 Revenue vs. Expenditures - Surplus/(Deficit) 228,735 (120,200) (120,200) (70,050) (264,000) 31