Texas CITY OF AZLE, TEXAS
FISCAL YEAR 2016-2017 BUDGET
ADOPTED SEPTEMBER 13, 2016
THE FOLLOWING INFORMATION IS REQUIRED BY
STATE OF TEXAS TRUTH-IN-TAXATION LAWS:
This budget will raise more revenue from property taxes than
last year's budget by an amount of $339,755, which is a 7.44
percent increase from last year's budget. The property tax
revenue to be raised from new property added to the tax roll this
year is $204,534.
The members of the governing body voted on the budget as follows:
FOR:
Alan Brundrett, Mayor
Bill Jones, Mayor Pro Tem
Dr. William Chambers, Place 1 Paul Crabtree, Place 4
AGAINST:
Lee Barrett, Place 6
PRESENT and not voting:
None
ABSENT:
David McClure, Place 2
Rouel Rothenberger, Place 5
Property Tax Rate Comparison
Property Tax Rate:
Effective Tax Rate:
Effective Maintenance & Operations Tax Rate:
Rollback Tax Rate:
Debt Rate:
2016-2017
$0.679500/100
$0.656988/100
$0.523561/100
$0.684383/100
$0.118938/100
2015-2016
$0.6795/100
$0.6666/100
$0.5261/100
$0.7060/100
$0.1380/100
Total debt obligation for the City of Azle secured by property taxes:
$14,690,000
CITY OF AZLE, TEXAS
ANNUAL BUDGET
FOR
FISCAL YEAR OCTOBER 1, 2016 TO SEPTEMBER 30, 2017
AS SUBMITTED BY:
THOMAS J. MUIR
CITY MANAGER
AND
LAWRENCE BRYANT
ASSISTANT CITY MANAGER
ON
AUGUST 2, 2016
AND
AS AMENDED AND APPROVED
BY THE CITY COUNCIL
ON
SEPTEMBER 13, 2016
City of Azle, Texas
Budget for Fiscal Year 2016-2017
Table of Contents
Introduction
Table of Contents
City Council & Officials
Distinguished Budget Presentation Award
i
iv
v
Budget Message
1
Miscellaneous Information
9
History of Azle
Miscellaneous Statistical Data
City of Azle Demographic Statistics
City of Azle 2016 Top Ten Taxpayers
Ad Valorem Tax Rate Comparisons
Budget Information
Budget Calendar
Organizational Chart
Budget Process
Financial Policies
Charter
Budget Related Ordinances
Budget Summaries
All Fund Summary
Revenue & Expenditure/Expense Comparisons
Authorized Personnel
General Fund
General Fund – In Brief
General Fund Summary & Revenue Projections
Ad Valorem Analysis
Expenditure Summaries
Administration
City Secretary
Municipal Court
Mayor & Council
Human Resources
Economic Development
Finance & Accounting
Police Department
Ambulance
Fire Department
City of Azle 2016-2017 Budget
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Animal Control
Code Enforcement
Maintenance
Street Department
Community Development
Parks & Recreation
Library
Public Buildings
Non-Department
Debt Service Fund
Debt Service Fund – In Brief
Summary of Revenues & Expenditures
Schedule and Description of Accounts
Overview of Debt Service Expenditures
Debt Service Schedules
Utility Fund
Utility Fund – In Brief
Utility Fund Summary and Revenue Projections
Utility Fund Expenses
Utility Fund Transfers to the General Fund
Water Department
Wastewater Department
Utility Administration
Utility Non-Department
Utility Billing
Utility Maintenance
Utility Human Resources
Utility Fund Debt Service
Golf Course Fund
Golf Course Fund – In Brief
Golf Course Fund Summary
Revenue Summary
Department Expense Summary
Category Expense Summary
Course Maintenance
Food & Beverage
General Operations
Stormwater Utility Fund
Stormwater Fund – In Brief
Fund Summary & Revenue Projections
Stormwater Department
Stormwater Fund Debt Service
Special Purpose Funds
Special Purpose Funds – In Brief
City of Azle 2016-2017 Budget
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Street Maintenance Fund
Court Security Fund
Court Technology Fund
Hotel/Motel Tax Fund
Cable PEG Fee Capital Projects Fund
Capital Projects Funds
Capital Project Fund Summary
Capital Project Descriptions
Water and Sewer Capital Project Fund Summary
Water and Sewer Capital Project Descriptions
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203
Salary Plan
205
Glossary
215
About the cover: The sun rises over Eagle Mountain Lake in Azle. Eagle Mountain Lake is the eastern
border of the City and serves not only as a source of recreation to area residents but also as the City’s
source of raw water.
City of Azle 2016-2017 Budget
iii
AZLE CITY COUNCIL
ALAN BRUNDRETT
MAYOR
BILL JONES
MAYOR PRO TEM
DR. WILLIAM CHAMBERS
COUNCIL MEMBER
DAVID MCCLURE
COUNCIL MEMBER
PAUL CRABTREE
COUNCIL MEMBER
ROUEL ROTHENBERGER
COUNCIL MEMBER
LEE BARRETT
COUNCIL MEMBER
CITY OF AZLE MISSION STATEMENT
IN PARTNERSHIP WITH THE COMMUNITY, WE ARE COMMITTED TO PROVIDING
QUALITY SERVICES THROUGH THOUGHTFUL PLANNING, FISCAL RESPONSIBILITY
AND ACCESSIBLE, RESPONSIVE LEADERSHIP RESULTING IN A CONTINUOUSLY
IMPROVING QUALITY OF LIFE.
CITY OFFICIALS
TOM MUIR
CITY MANAGER
LAWRENCE BRYANT
ASSISTANT CITY MANAGER
RENITA BISHOP
FINANCE DIRECTOR
RICK PIPPINS
POLICE CHIEF
WILL SCOTT
FIRE CHIEF
YAEL FORGEY
CITY SECRETARY
RICK WHITE
PUBLIC SERVICES DIRECTOR
City of Azle 2016-2017 Budget
iv
August 2, 2016
Honorable Mayor and
Members of the City Council
Azle, Texas
Staff is pleased to present the Fiscal Year 2016-17 budget for your review. The budget is a
means of presenting overall plans for accomplishing municipal objectives during the upcoming
year. The expenditure and expense levels that are ultimately approved will act as a control on
overall spending for City programs, services, and projects. The budget indicates the probable
cost of the various programs, policies, and projects to be carried forth by the City during FY
2016-17.
The budget is presented after long hours of study and review by department heads and
management staff. Our basic approach in preparing this budget was to maintain levels of
service and make improvements where possible. The City continues to be on a solid financial
foundation as we prepare for the coming years.
Overall, operating revenues are projected to rise moderately across all funds except the Utility
Fund. As a result, this budget attempts to maintain current service and employee levels and
provide improvements where possible. As this budget was prepared, a look toward FY 2017-18
was taken in order to insure proposed programs and services are sustainable.
Goals and Strategies
The City Council and Staff have worked together to identify goals for the next five (5) years.
The following goals will remain a priority:
1.
Plan and prepare for the current and future needs of a growing city by managing growth
and development, encouraging economic development, identifying and addressing
infrastructure needs, and maintaining a financially sound and stable government.
Priorities in this area include:
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Expanding the tax base through economic development efforts
Improving facilities including a new City Hall and Police Station
Reviewing ordinances and the City Charter
Working with TxDOT to facilitate the completion of SH 199
Planning for capital replacements
Developing public/private partnerships
City of Azle 2016-2017 Budget
1
2.
Achieve excellence in city government services by broadening avenues of
communication and encouraging citizen involvement, attracting and retaining quality
employees and providing quality customer service. Priorities in this area include:
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3.
Improving employee salaries and benefits
Staff development
Improving overall customer service
Improving IT infrastructure
Providing annual staff reports to the Council
Promote livability and community pride by creating an “identity" for Azle and improving
the overall appearance of the City. Priorities in this area include:
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Improve highway and overall city appearance
Encourage commercial property improvements
Develop new avenues of communication with residents and businesses
The Azle City Council and Staff will continue to offer the highest quality services and promote
livability within the city. Council and Staff will work to ensure the City’s priorities, which are
closely tied to our goals, are addressed in an effort to continually improve the quality of life for
the residents of our community.
Accomplishments
The following is a list of accomplishments over the past year. It is evident from this list that the
City goals and strategies can work as the framework for identifying targets for action and
establishing plans for the future.
Plan and prepare for the future needs of a growing city.
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Creation of Tax Increment Reinvestment Zone No. 1;
Creation of the Façade and Signage Improvement Program – a matching
reimbursable grant program providing up to $10,000 for façade improvements and
$1,500 for signage improvements;
Charter review was accomplished. Election held on May 6, 2016 with all
propositions passing;
Four (4) streets were reconstructed – Industrial Ave., Golfers Way, Kerry Lane and
Wells Burnett Rd.;
Reconstructed parking lot at Cross Timbers Golf Course and expanded the parking
lot at Central Park; and
Improvements at Shady Grove Park included reconstructing JD Johnson Dr. and
Lancaster Dr. and reconstructing the pier and add lightning.
Achieve excellence in city government services.
•
Received the Government Finance Officers Association Distinguished Budget
Award and Certificate of Excellence in Financial Reporting for the 13th consecutive
year;
City of Azle 2016-2017 Budget
2
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Continued the quarterly newsletter and monthly “City Page” in the Azle News as well
as developing a Police Department Facebook page;
Online bill pay and customer access to utility billing accounts;
RAIDS Online – crime mapping tool enabling citizens to visualize where and when
crime is occurring;
Nixle service was launched to improve communication with citizens on public safety
issues; and
Continued to evaluate and improve services.
Promote livability and community pride.
•
•
•
•
Continued code enforcement efforts to improve the overall appearance of the City.
Conducted two city-wide and one neighborhood cleanup days;
Conducted a community-wide survey regarding the park system; and
Issued 142 new home permits in the past 12 months.
Budget Overview
The evolution of the City’s budget centers around the goals and strategies listed above while at
the same time dealing with current economic realities. From this information, the following
specific objectives to be accomplished during FY 2016-17 have been developed:
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Maintain or improve current levels of service to meet customer demands.
Implement a formal economic development marketing program in cooperation with the
Azle Municipal Development District.
Continue implementation of the Capital Improvement Plan.
Continue to develop financial policies that guide future decision makers, especially
during difficult economic times.
Continue to expand and diversify the economic base.
Continue to provide the tools necessary for employees to safely do their job.
Continue efforts to attract and retain quality employees.
Continue to improve appearance of the City through increased code enforcement and
education efforts.
Address infrastructure issues to improve transportation, drainage, City facilities and
utility services in the city.
Maintain the City’s financial reserves to enhance overall financial stability.
All of these short-term objectives are consistent with the City’s long term vision of managing
diversified growth while continually providing quality services and adequate infrastructure to the
community.
Revenues for the FY 2016-2017 budget are estimated by evaluating the current state of the
economy, identifying trends in different revenue sources and using estimates from other
government entities. Staff used recent trends created by the current economic conditions as
well as past actual collections from the previous five (5) years to create trends in the City’s
various revenue sources in order to come up with reasonable revenue estimates. Property
appraisals from Tarrant Appraisal District and Parker County Appraisal District were used to
estimate this year’s property tax revenues and comprise the only estimates from other
governments used to determine revenues. Revenues in the Utility Fund were estimated after
City of Azle 2016-2017 Budget
3
determining actual increases in the amount of accounts due to recent growth along with
projections for the coming year.
Highlights
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Appraised ad valorem property values increased $50,920,883;
New construction value of $30,100,626;
Increases are projected in sales taxes and franchise fees;
All current service levels are maintained or expanded for FY 2016-17;
Funding is included for the 10-step pay plan;
Across the board 2% cost of living increase effective with the first pay period in January
2017;
No new staff are included in this budget;
Two (2) Dispatcher positions have been upgraded to Senior Dispatcher, one (1) Library
Assistant I position has been upgraded to Library Assistant II, and two (2) Utility
Maintenance II positions have been upgraded to Utility Maintenance III;
Funding for the construction of a new City Hall/Police Station joint facility is included;
Funding for the Façade and Signage Improvement Program is included;
Equipment and fixture purchases include two (2) new police vehicles, a new ambulance
partially funded by the Emergency Services District, a video-surveillance system for the
Animal Shelter, a rotary sweeper tractor attachment for the Parks Department, computer
system upgrades at the Library to be funded from Library donations, and replacing the
floor in the BJ Clark Annex Building;
Capital projects include drainage projects on Wilshire Avenue, and slip-line/pipe burst
sewer lines on Glenhaven, Skylark and Ferndale;
The Street Maintenance Fund includes funds for the reclamation of Lakeside Dr., Jarvis
North and South, and Nation Dr. and a transfer to the Capital Improvement fund for Park
St. from Denver Trail to Ash Avenue;
Purchase and installation of an advanced meter reading and reporting system. Staff
anticipates a debt issuance in January 2017 for $1.3 million and a $200,000 transfer
from the Utility Fund to fund this project;
Engineering and design of a water line extension on FM 730 South;
Update to the City’s water and wastewater impact fee study;
City website enhancements;
Continued updating of computer systems and software;
Maintain the ad valorem property tax rate at $0.6795 which will produce a total increase
in property tax revenue of $346,007 over the FY 2015-16 budget due to increased
property values and new construction; and
No increase to water and sewer base rates or consumption rates is recommended in this
budget.
Property Values and Tax Rates
Taxable value for this year is $721,943,831 which is an increase of $50,920,883 (7.58%) from
last year’s final total of $671,022,948. This increase includes $30,100,626 in new construction.
A combined tax rate of $0.6795 per $100 is proposed for FY 2016-17, with $0.560562 allocated
to the General Fund for operations and maintenance (O&M) and $0.118938 allocated to debt
service. The proposed rate is the same as the FY 2015-16 adopted tax rate. The $0.118938
City of Azle 2016-2017 Budget
4
rate allocated to debt service will generate $858,666. The $0.560562 rate allocated to
operations and maintenance will generate $4,046,943. The proposed rate is 2.2512 cents above
the effective rate of $0.656988 and is 0.4883 cents below the roll back rate of $0.684383.
General Fund
Revenues
The proposed General Fund budget provides for estimated revenues of $8,616,475 during FY
2016-17. This reflects an increase of $332,408 (4.01%) above the FY 2015-16 amended
budget. Transfers in the amount of $674,185 bring total available revenues for operations to
$9,290,660.
General Fund revenue from current ad valorem taxes is projected to be $4,046,943 in FY 201617.
Sales tax revenue is estimated at $1,905,000 in FY 2016-17, which is an increase of $15,000
(0.79%) over the amended FY 2015-16 budget. This increase is based on recent trends in sales
tax collections.
Franchise fees are projected at $710,000 based on an average of collections over previous
years combined with the current year projection.
Court fees are anticipated to be $463,500 in FY 2016-17, which is an increase of $23,500 over
the 2015-16 budgeted amount. The projected increase is based on recent citation trends and
improved overall efficiency by the court staff. Ambulance fees are estimated at $435,000.
Within the General Fund, ad valorem taxes, sales taxes, franchise fees, ambulance and fire
fees, court fees and development fees account for 97.6% of the total revenue.
The transfer from the Utility and Stormwater funds is $674,185.
Expenditures
The General Fund expenditure budget for FY 2016-17 is $9,273,852. The proposed amount
reflects an increase of $379,802 (4.27%) from the FY 2015-16 approved budget. Including
transfers in from other funds, revenue is projected to be $11,916 above expenditures.
In order to facilitate the City Hall/Police Station joint facility construction project, a transfer of
$1,700,000 to the Capital Projects Fund is budgeted and the ending fund balance is expected to
be $3,256,501. This represents a significant draw down on General Fund reserves but has
been planned for many years and maintains reserves above the City’s stated goal of
maintaining reserves above 33% of annual expenditures.
Debt Service Fund
Total debt service for outstanding obligations is $878,066. Along with Agent Fees, the total debt
service cost is $882,066. To finance this debt obligation, the budget provides for estimated ad
valorem taxes of $858,666, delinquent tax revenue, penalties & interest of $12,000, interest
income of $400, and $11,000 from fund reserves. A fund balance of $40,957 is projected for
the end of FY 2016-2017. Again, the I&S portion of the tax rate is proposed at $0.118938.
City of Azle 2016-2017 Budget
5
Utility Fund
Revenues
Total Utility Fund revenues of $7,559,801 have been projected for FY 2016-17. This reflects an
increase of $157,207 over the FY 2015-16 budget. No increase to the water and sewer base
rates is proposed in this budget. The majority of the increase is driven by the increase to the
rate charged to the City of Pelican Bay for contract sewer treatment that went into effect in
January 2016. New home construction has led to an increase in the number of water and sewer
accounts, however, extended watering restrictions that ended in June 2015 have modified
customer behavior. As a result, only a modest increase in water revenue of $17,225 is
projected and sewer revenue is basically projected to be flat over FY 2015-16 with an estimated
increase of $326.
Expenses
Total expenses for the Utility Fund are projected at $6,958,135. The transfer to the General
Fund totals $601,337. A transfer of $200,000 to the Utility Capital Projects Fund is also
included to assist funding the installation of an advanced meter reading and reporting system.
Total operating expenses for FY 2016-17, excluding debt service and solid waste fees, have
been proposed at $3,685,721. The fund has a projected ending working capital of $2,655,010.
Golf Course Fund
Revenues
Total revenue for FY 2016-17 is projected at $1,097,386. This amount is based on a projected
35,000 rounds of golf played. A revised, tiered-rate structure with a slight increase in the price
per round is proposed. In addition, a slight increase to the price of annual passes is proposed in
this budget. This amount does not include any funds derived from gas leases at the golf course.
Expenses
Golf Course Fund expenses are projected at $1,015,644, which is an increase of $19,715
(1.98%) above the FY 2015-16 budget.
Stormwater Utility Fund
Stormwater revenue is projected at $230,450. No increase in stormwater rates is proposed in
this budget. Total available funds, including the projected beginning fund balance of $89,157,
are $319,607.
Expenses are projected at $170,265 which includes $81,700 in debt service payments.
Expenses also include $24,100 for the City’s portion of the 42nd Year CDBG drainage project on
Wilshire Avenue. A total of $72,848 is transferred to the General Fund to cover personnel
costs.
City of Azle 2016-2017 Budget
6
Special Purpose Funds
Special Purpose Funds are used to account for resources associated with a specific purpose
and include the Street Maintenance Fund, Court Security Fund, Court Technology Fund,
Hotel/Motel Tax Fund, and the Cable PEG Fee Fund.
Revenue in the Street Maintenance Fund is projected at $470,000. The projected revenue,
added to the projected beginning balance of $175,244, provides $646,444 for projects in the
coming year. Street Maintenance Fund expenditures are projected at $488,293 for reclamation
projects on Lakeside Drive, Jarvis North and South, Nation Drive, and maintenance and overlay
on various streets. In addition, a transfer to the Capital Projects Fund in the amount of $29,823
to assist with funding the reclamation and improvement of Park Street from Denver Trail to Ash
Avenue is also included in this budget. The projected ending balance is projected to be
$158,151.
Revenues in the Court Security Fund are estimated for the year at $9,620. Expenditures are
projected at $5,000 to cover overtime pay for officers who act as bailiff during court
proceedings.
Court Technology Fund revenue is projected at $13,075. Expenditures are projected at $7,100
which includes court-related computer system fees.
The Hotel/Motel Tax Fund derives revenue from a seven percent tax levied upon the cost of
hotel occupancy. The purpose of this tax and these funds is to benefit tourism and the hotel
industry within Azle. Projected revenues are $5,115 for total available resources of $113,347.
Revenue projections are based on previous year occupancy rates. Expenditures are proposed
at $600 to cover the cost related to a tourism training program.
The Cable PEG Fee Capital Projects fund was established to account for Cable PEG fees.
Chapter 66 of the Texas Utilities Code provides for funds, over-and-above franchise fees, to
support public, educational, and governmental (PEG) access facilities to assist cities with
providing PEG channel capacity. The funds are collected from an additional one percent of a
provider's gross revenues. Permissible capital expenditures include all facilities and equipment
that have a useful life of longer than one year and that are used for PEG access facilities to
provide or enhance the provisioning of PEG channel capacity, programming, and transmissions
for a governmental use. Projected revenue for FY 2016-17 is $15,050 which will result in an
ending balance of $166,687. No expenditures are proposed for this fund.
Capital Projects
The Capital Projects Fund consists of facility and street projects. A beginning balance of
$12,226,500 is projected for this fund. Of that amount, $260,177 are funds remaining from the
2006 Certificates of Obligation and are restricted to use for construction of roadways and the
infrastructure related to those roadways. Also included in this beginning balance is $836,500 in
gas royalties, $9,400,000 in proceeds from a debt issuance in FY 2015-16, and a transfer of
$29,823 from the Street Maintenance Sales Tax Fund.
Revenue of $61,000 is projected for the Capital Projects Fund. All but $1,000 of that total is
from gas well royalties. A total of $12,160,680 is budgeted for the construction of a joint City
Hall/Police Station facility and the reclamation and improvement of Park Street.
City of Azle 2016-2017 Budget
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The Utility Capital Projects Fund consists of the installation of an advanced meter reading and
reporting system, the engineering and design of a water line extension on FM 730 South, and
an update to the City’s water and wastewater impact fee study. Proceeds from a January 2017
anticipated debt issuance in the amount of $1,300,000, a $200,000 transfer from the Utility
Fund, and water and sewer impact fees in the amount of $95,000 will fund these projects.
Summary
While the national and regional economies are recovering, the City still faces many challenges.
Property values increased significantly this year but the cost of providing City services continues
to rise. However, the City’s future looks bright. New home construction continues to be very
active in the City with the potential to add new residential subdivisions in the near future. Azle
has a lot to offer and every effort needs to be made to let developers know about the
community. The creation of Tax Increment Reinvestment Zone No. 1, the establishment of the
Façade and Signage Improvement Program, and other economic development incentives will
assist in growing the city in a positive manner that maintains and improves the quality of life in
Azle. As always, Staff will keep a close eye on the economy and stay prepared to respond to
changes as they come. Staff has made every effort to create a budget that will provide the
services our citizens have come to expect and Staff will continue to seek improvements where
they can be found. Furthermore, it is important to take a cautious approach in the coming year
while at the same time intensifying our efforts to attract new businesses to Azle.
Respectfully submitted,
Thomas J. Muir
City Manager
City of Azle 2016-2017 Budget
8
Community Information
City of Azle 2016-2017 Budget
9
AZLE, TEXAS
HISTORY
The area in and near Azle was initially settled by a group of pioneers from Tennessee,
Arkansas, Missouri, and Kentucky. Records are not clear on when the first settlers
came, however, Dr. J. G. Reynolds was one of Azle’s first settlers and he first came to
the area in 1846. The community was first known as Elizabeth Town but was later
changed to Mooresville after the owner of the only store in town. There was at that time
no post office and there were only 664 settlers in all of Tarrant County.
As time went on, more settlers came and more homes were built. In 1891, a man by
the name of O’Bar came to the area and was instrumental in getting the first post office
established in the community and the settlement’s name was changed to O’Bar. Dr.
James Azle Steward, one of the few doctors in the area, owned much of the land where
Azle now stands. Dr. Steward was a great benefactor of the community. He donated
land for a variety of purposes that served the local settlers, including land for
businesses, schools, and churches. Dr. Steward deeded enough land for a town site
and the name was changed from O’Bar to Azle.
Interesting facts highlight Azle’s rich history. The first plank home in Azle was built of
lumber hauled 280 miles from Houston, Texas in an ox-drawn wagon. Also, the Ash
Creek Baptist Church, organized in 1872, was the first church to be organized in Azle.
It is said that one of the early ministers of the church “preached with a six-shooter on
each side of his Bible” while the men in the congregation “rested their rifles across their
knees as a precaution against a surprise attack from the Comanche Indians” whose last
raid in the area took place in 1873.
While nearby Fort Worth grew rapidly in population and commerce, becoming the
largest stagecoach terminal in the southwest between 1856 and 1880, Azle’s population
remained virtually static. For many years Azle continued as a sleepy village, its
population growing very slowly. Growth has occurred in rapid spurts in some years but
has typically been slow and steady over time.
Azle became an incorporated city in April of 1957 as a general law community. In 1969,
the population of the City reached 5,000 and was then eligible to become a home rule
city, which allows the City to have more control over its own affairs. At that time, the
Council-Manager form of government was adopted. The current City Charter was
adopted in 1971 and has been amended over the years to meet the changing needs of
the City.
Today, Azle is a suburban community with a rural quality of life. Azle is just 14 miles
northwest of Fort Worth, which provides the conveniences of the big city without losing
the appeal of a small town. The City is 25 miles from Alliance Airport and 35 miles from
the Dallas/Fort Worth International Airport. The City encompasses 8.2 square miles
and has an estimated 11,410 residents.
City of Azle 2016-2017 Budget
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MISCELLANEOUS STATISTICAL DATA
Form of Government ....................................................................................... Council – Manager
Incorporation Date .................................................................................................. April 23, 1957
Adoption of City Charter Date ................................................................................... April 6, 1971
Town Characteristics
Area ................................... 8.2 square miles
Population (2016 Estimate) ............... 11,410
Proportion of Tax Values
Single-Family Residential ................... 64.8%
Multi-Family Residential ....................... 2.4%
Commercial........................................ 19.4%
Public Safety
Police
Police Chief ................................................ 1
Police Lieutenants...................................... 2
Police Sergeants ........................................ 5
Police Corporals......................................... 5
Police Officers .......................................... 12
Parks ................. 4 with 88 acres of parkland
Paved Streets...............................64.5 miles
Industrial ..............................................2.0%
Other ..................................................11.4%
Fire
Fire Chief ...................................................1
Lieutenant/Paramedics...............................3
Engineer/Paramedics .................................3
Firefighter/Paramedics (full time) ................ 9
Fire Marshal ...............................................1
Water Connections
Residential in City ............................... 4,285
Commercial in City ................................. 459
Residential outside City.......................... 354
Commercial outside City .......................... 48
Total.................................................... 5,146
Wastewater Connections
Residential .......................................... 4,046
Commercial ............................................ 356
Total .................................................... 4,402
Water Usage
Average Daily Usage ....... 1,313,500 gallons
Max. Storage Capacity ........ 3.9 MM gallons
Infrastructure
Water Lines .................................. 114 miles
Sewers Lines.................................. 56 miles
TOP EMPLOYERS IN THE CITY OF AZLE
Local Employer
Azle Independent School District
Rockwell American (Quality Trailer)
Wal-Mart
Harris Methodist Hospital
Tri-County Electric Co-op
Bur-Mont Inc.
City of Azle
Albertson’s Grocery
Brookshire’s Grocery
TJ Machine and Tool
City of Azle 2016-2017 Budget
Employment
820
363
359
243
144
135
116
84
70
67
11
CITY OF AZLE DEMOGRAPHIC STATISTICS
Fiscal
Year
Population
Per Capita
Income
Median
Age
Azle ISD
Enrollment
Unemployment
Rate
2006
10,450
23,458
39.3
5,671
4.8%
2007
10,600
23,809
39.6
5,701
4.6%
2008
10,950
23,298
39.4
5,754
5.3%
2009
10,950
22,692
39.3
5,721
8.3%
2010
10,947
24,667
39.8
5,700
8.2%
2011
10,950
25,158
40.5
5,700
8.2%
2012
10,960
25,914
41.0
5,841
6.2%
2013
10,960
27,329
41.4
5,793
5.9%
2014
11,040
25,210
39.2
6,130
4.9%
2015
11,140
28,909
41.8
6,212
4.1%
Source: City of Azle Comprehensive Annual Financial Report for the year ended September 30, 2015
City of Azle 2016-2017 Budget
12
CITY OF AZLE 2016 TOP TEN TAXPAYERS
TAXPAYER
1
Walmart
2
Azle Manor Inc.
3
TYPE OF BUSINESS
Discount Retailer
2016 ASSESSED VALUATION
$
15,867,520
Assisted Living Facility
9,003,332
Quality Trailer Products
Manufacturing
7,574,950
4
TJ Machine & Tool
Manufacturing
6,552,660
5
DCP 1021 Timberoaks Drive LLC
Apartment Complex
4,646,333
6
Eagle Crest Properties LP
Assisted Living Facility
4,433,153
7
ABS TX Investor LP
Supermarket
3,850,000
8
Jack D Truly
Commercial Real Estate
3,402,141
9
R/R Cross LLC
Multi-Family Housing
3,301,140
10
US Realty 87 Azle Assoc.
Commercial Real Estate
3,099,247
Top Ten Total
61,730,476
Remaining Tax Roll
2016 Total Tax Roll
660,213,355
$
721,943,831
Source: Tarrant Appraisal District and Parker County Appraisal District
City of Azle 2016-2017 Budget
13
2016 Ad Valorem Tax Rate Comparison
Tarrant County and Parker County Cities
City
Everman
Forest Hill
Pelican Bay
Fort Worth
Blue Mound
River Oaks
Kennedale
Sansom Park
White Settlement
Crowley
Burleson
Mansfield
Haltom City
Azle
Grand Prairie
Benbrook
Arlington
Springtown
Watauga
N Richland Hills
Richland Hills
Hurst
Mineral Wells
Willow Park
Reno
Saginaw
Weatherford
Westworth Village
Bedford
Trophy Club
Euless
Southlake
Lake Worth
Flower Mound
Tax Rate
1.23000000
0.99000000
0.89849900
0.83500000
0.80625000
0.79444400
0.76750000
0.76730400
0.75569300
0.73927000
0.73500000
0.71000000
0.69999000
0.67950000
0.66999800
0.65000000
0.64480000
0.62170260
0.61841100
0.61000000
0.59563300
0.58790000
0.57000000
0.53670000
0.53000000
0.51300000
0.51160000
0.50000000
0.47650900
0.47300000
0.46250000
0.46200000
0.46066000
0.43900000
O&M Rate
0.96254300
0.85887300
0.85419900
0.66150000
0.80625000
0.79444400
0.58171100
0.54413800
0.60289300
0.51359100
0.52280000
0.47077700
0.46232000
0.56056200
0.47354900
0.62250000
0.45382700
0.33085240
0.42301700
0.34808300
0.47143300
0.46164790
0.57000000
0.29830000
0.40518100
0.29330800
0.34000000
0.25300000
0.30374700
0.36300000
0.36305300
0.36200000
0.18014400
0.33766900
I&S Rate
0.26745700
0.13112700
0.04430000
0.17350000
0.00000000
0.00000000
0.18578900
0.22316600
0.15280000
0.22567900
0.21220000
0.23922300
0.23767000
0.11893800
0.19644900
0.02750000
0.19097300
0.29085020
0.19539400
0.26191700
0.12420000
0.12625210
0.00000000
0.23840000
0.12481900
0.21969200
0.17160000
0.24700000
0.17276200
0.11000000
0.09944700
0.10000000
0.28051600
0.10133100
Keller
Pantego
Aledo
Millsap
Roanoke
Lakeside
Westover Hills
Colleyville
Haslet
Grapevine
Dalworthington Gardens
Edgecliff Village
Sanctuary
Westlake
0.43000000
0.42000000
0.38500000
0.38000000
0.37512000
0.36019200
0.35500000
0.33913000
0.29025300
0.28927100
0.27397900
0.27035900
0.15000000
0.13695000
0.31357800
0.42000000
0.26520780
0.38000000
0.15841500
0.36019200
0.35500000
0.32190800
0.24096500
0.12647900
0.23782700
0.30521600
0.15000000
0.12882000
0.11642200
0.00000000
0.11979220
0.00000000
0.21670500
0.00000000
0.00000000
0.01722200
0.04928800
0.16279200
0.03615200
0.00000000
0.00000000
0.00813000
Source: Tarrant Appraisal District and Parker County Appraisal District
City of Azle 2016-2017 Budget
14
2016 Ad Valorem Tax Rate Comparison
Tarrant County and Parker County Cities
City
Everman
Forest Hill
Pelican Bay
Blue Mound
River Oaks
Fort Worth
Benbrook
White Settlement
Kennedale
Mineral Wells
Azle
Sansom Park
Burleson
Crowley
Grand Prairie
Richland Hills
Mansfield
Haltom City
Hurst
Arlington
Watauga
Pantego
Reno
Millsap
Euless
Trophy Club
Southlake
Lakeside
Westover Hills
N Richland Hills
Weatherford
Flower Mound
Springtown
Colleyville
O&M Rate
0.96254300
0.85887300
0.85419900
0.80625000
0.79444400
0.66150000
0.62250000
0.60289300
0.58171100
0.57000000
0.56056200
0.54413800
0.52280000
0.51359100
0.47354900
0.47143300
0.47077700
0.46232000
0.46164790
0.45382700
0.42301700
0.42000000
0.40518100
0.38000000
0.36305300
0.36300000
0.36200000
0.36019200
0.35500000
0.34808300
0.34000000
0.33766900
0.33085240
0.32190800
Keller
Edgecliff Village
Bedford
Willow Park
Saginaw
Aledo
Westworth Village
Haslet
Dalworthington Gardens
Lake Worth
Roanoke
Sanctuary
Westlake
Grapevine
0.31357800
0.30521600
0.30374700
0.29830000
0.29330800
0.26520780
0.25300000
0.24096500
0.23782700
0.18014400
0.15841500
0.15000000
0.12882000
0.12647900
Source: Tarrant Appraisal District and Parker County Appraisal District
City of Azle 2016-2017 Budget
15
2016 Ad Valorem Tax Rate Comparison
Tarrant County and Parker County Cities
City
Springtown
Lake Worth
Everman
N Richland Hills
Westworth Village
Mansfield
Willow Park
Haltom City
Crowley
Sansom Park
Saginaw
Roanoke
Burleson
Grand Prairie
Watauga
Arlington
Kennedale
Fort Worth
Bedford
Weatherford
Grapevine
White Settlement
Forest Hill
Hurst
Reno
Richland Hills
Aledo
Azle
Keller
Trophy Club
Flower Mound
Southlake
Euless
Haslet
I&S Rate
0.29085020
0.28051600
0.26745700
0.26191700
0.24700000
0.23922300
0.23840000
0.23767000
0.22567900
0.22316600
0.21969200
0.21670500
0.21220000
0.19644900
0.19539400
0.19097300
0.18578900
0.17350000
0.17276200
0.17160000
0.16279200
0.15280000
0.13112700
0.12625210
0.12481900
0.12420000
0.11979220
0.11893800
0.11642200
0.11000000
0.10133100
0.10000000
0.09944700
0.04928800
Pelican Bay
Dalworthington Gardens
Benbrook
Colleyville
Westlake
Blue Mound
River Oaks
Mineral Wells
Pantego
Millsap
Lakeside
Westover Hills
Edgecliff Village
Sanctuary
0.04430000
0.03615200
0.02750000
0.01722200
0.00813000
0.00000000
0.00000000
0.00000000
0.00000000
0.00000000
0.00000000
0.00000000
0.00000000
0.00000000
Source: Tarrant Appraisal District and Parker County Appraisal District
City of Azle 2016-2017 Budget
16
Budget Information
City of Azle 2016-2017 Budget
17
City of Azle
FY 2016-17
Budget Calendar
Date
April 12th
Responsibility
ACM/Departments
Budget Kickoff
April 29th
Departments
FY 2015-16 Estimates and Mid-Year Explanations Due
May 14th
Council/Executive Staff
Annual Council/Staff Workshop (72 hour notice required)
May 20th
Departments
Preliminary Proposed Budgets Due
May 23rd - 27th
City Mgr./ Departments
Budget Meetings
June 1st
Finance/Administration
Preliminary Revenue Estimates Due
July 5th
Departments
Final Proposed Budgets Due
July 6th - 29th
Assistant City Manager
Proposed Budget compiled and printed.
July 19th
Council/Staff
Call Special Meetings for Proposed Budget Presentation,
Public Hearings, and Budget Adoption
July 25th
TAD/PCAD
Receipt of Certified Tax Roll
July 25th
Finance Director/ACM
Calculate Effective and Rollback Rates
July 26th - Aug 1st
City Manager
City Manager Makes Final Budget Decisions
August 2nd
Council/Staff
Proposed Budget Presented to City Council
August 6th
Council/Staff
Budget Workshop (72 hour notice required)
August 10th
City Secretary
Publish (8/5) Effective and Rollback Rates
August 13th
Council/Staff
Budget Workshop - If Needed (72 hour notice required)
August 16th
Council/City Secretary
Recorded Vote on Intent to Set Specific Tax Rate
August 17th
City Secretary
Publish (8/12) Notice of 1st Public Hearing - Budget
Publish Notice of 1st Public Hearing - Tax Rate (if req.)
August 20th
Council/Staff
Budget Workshop - If Needed (72 hour notice required)
August 24th
City Secretary
Publish (8/19) Notice of 2nd Public Hearing - Budget
Publish Notice of 2nd Public Hearing - Tax Rate (if req.)
August 30th
Special Meeting
Council/Staff
Public Hearing - 1st Reading: Budget
Public Hearing - 1st Reading: Tax Rate
September 6th
Council/Staff
Public Hearing - 2nd Reading: Budget
Public Hearing - 2nd Reading: Tax Rate (if req.)
Set date, time, and place of vote on tax rate
September 7th
City Secretary
Publish Notice (9/2) of Vote on Tax Rate
September 13th
Special Meeting
Council/Staff
Adopt Budget
Adopt Tax Rate
City of Azle 2016-2017 Budget
Event
18
Organization of the City of Azle
City Council
Municipal Judge
City Attorney
City Manager
City Secretary
Assistant City Manager
Police Department
Adminstrative Assistant
Finance
Public Services
Adminstration & Support
Developmental
Services
Asst. to the City Manager
Golf Course
Library
Fire Department
Operations
Patrol
Emergency Medical Services
Fire Marshal & Arson Investigations
Utilities: Water, Wastewater & Maintenance
Community Development
Operations
Records
Investigations
Utility Billing
Streets & Stormwater
Building Inspections
Maintenance
Evidence & Property
School Resources
Court
Parks
Code Enforcement
Food & Beverage
Animal Control
Community Services
IT & Risk Mgmt
Vehicle Maintenance
Economic Development
Fire Suppression
Dispatch
Accounting
Human Resources
Public Buildings
City of Azle 2016-2017 Budget
19
THE BUDGET PROCESS
The City Charter of the City of Azle establishes the fiscal year as October 1 through
September 30. The Charter requires the City Manager to submit a proposed budget
and accompanying budget message to the council prior to the start of the fiscal year as
soon as is practical and in accordance with state law. The City Council reviews the
proposed budget at workshops and revises it as appropriate prior to general circulation
for public hearings.
The City Manager's Office oversees the preparation of the proposed budget. A budget
calendar is distributed to the City's management team in early April. The budget
process kicks off in April with the distribution of budget materials. Preliminary budgets
are prepared by each department based on the prior three years and current year
spending levels. Departmental requests for capital items, new personnel or programs
require accompanying justification statements.
After a review of the preliminary budgets, the City Manager meets with each department
head to review their proposed budget. Each department head is provided an
opportunity to further explain new requests and to prioritize these requests.
After extensive reviews and revisions, the proposed budget is presented to the City
Council during a regular council meeting. The Council then conducts sufficient work
sessions to review the budget. Department directors are present during the work
sessions to answer questions. Copies of the proposed budget are made available to
the public and the public hearing schedule is confirmed.
Before the public hearings are held, notices of the public hearings on the proposed
budget and tax rate are posted and published in the newspaper. After the public
hearings, the Council may adopt the proposed budget with or without amendment. The
City Charter requires the budget ordinance is to be adopted in accordance with state
law. The City strives to adopt the budget not later than 15 days prior to the start of the
fiscal year and requires an affirmative vote by a majority of the Council. The Council
normally adopts the tax rate ordinance at the same meeting as the budget ordinance.
THE BUDGET AMENDMENT PROCESS
The budget is normally reviewed in April and May of each year in order to determine if
revenues and expenditures are in line with original projections. In the event revenues
are below projections or expenditures appear to be exceeding projections due to
unforeseen events, then the budget may be amended. The City Charter provides for
amending the budget and altering appropriations.
Public hearings are held and the budget is amended by ordinance presented to the City
Council. A majority of the Council must approve the amendment ordinance. After
approval, the ordinance becomes an amendment to the original budget.
City of Azle 2016-2017 Budget
20
BUDGETARY BASIS OF ACCOUNTING
Budgets of general governmental fund types are prepared on a modified accrual basis.
Under the modified accrual basis of accounting, revenues are recognized when they are
measurable (the amount of revenue can be determined) and available (collectable
within the current period). Expenditures are recorded when they are incurred. The
following funds are governmental type funds and their budgets are prepared on that
basis: General Fund, Debt Service Fund, Capital Projects Fund, Crime Control and
Prevention District Fund, Street Maintenance Fund, Court Security Fund, Court
Technology Fund, Hotel/Motel Tax Fund, Municipal Development District Fund, and the
Cable PEG Fee Capital Projects Fund.
The enterprise funds are prepared on a full accrual basis. Under the full accrual basis
of accounting, revenues are recorded when earned and expenses are recorded at the
time they are incurred. The following funds are based on full accrual: Utility Fund,
Utility Capital Projects Fund, Golf Course Fund and Stormwater Utility Fund.
City of Azle 2016-2017 Budget
21
CITY OF AZLE
Financial Policies
INTRODUCTION
The City of Azle, Texas financial policies set forth the basic framework for the fiscal
management of the City. These policies are developed within the parameters
established by applicable provisions of the Texas Government Code and the City of
Azle Charter. The policies are intended to assist the City Council and City staff in
evaluating current activities and proposals for future programs. In addition, the policies
serve as tool to help the City create a balanced budget, which the City defines as a
budget in which current revenues equal current expenditures. The policies are to be
reviewed on an annual basis and modified to accommodate changing circumstances or
conditions.
ANNUAL BUDGET (Charter Requirements*)
1. The fiscal year of the City of Azle shall begin on the first day of October and
shall end the last day of September of each calendar year. Such fiscal year
shall also constitute the budget and accounting year for the City.
2. The City Manager, as soon as is practical and in accordance with state law,
shall submit to the Council a proposed budget, which shall provide a complete
financial plan for the fiscal year, and shall contain the following:
a. A budget message, explanatory of the budget, which message shall
contain an outline of the proposed financial policies of the City for the
fiscal year, shall set forth the reasons for salient changes from the
previous fiscal year in the expenditure and revenue items, and shall
explain any major changes in financial policy.
b. A consolidated statement of anticipated receipts and proposed
expenditure for all funds.
c. An analysis of property valuation.
d. An analysis of tax rate.
e. Tax levies and tax collections by years for at least five years.
f. General Fund resources in detail.
g. Special Funds resources in detail.
h. Summary of proposed expenditures.
i. Detailed estimates of expenditures.
j. A revenue and expense statement for all types of bonds.
k. A description of all bond issues outstanding, showing rate of interest,
date issue, maturity date, amount authorized, amount issued and
amount outstanding.
City of Azle 2016-2017 Budget
22
l.
A schedule of requirements for the principal and interest of each issue
of bonds.
m. The appropriation ordinance.
n. The tax levying ordinance.
3. The City Manager shall present the several items of revenue, including the
actual amount for each item for the last fiscal year, and estimated amounts for
the ensuing fiscal year. Also, actual amount of expenditure items for the last
completed fiscal year, the estimated amount for the current fiscal year, and
the proposed amount for the ensuing fiscal year shall be presented.
4. At least one public hearing shall be conducted before the Council, allowing
interested citizens to express their opinions concerning any item or the
amount of any item therein contained.
5. Following the public hearing, the City Council may insert new items or may
increase or decrease the items of the budget, except items in proposed
expenditures, it shall provide for increase in the total anticipated revenues to
at least equal such proposed expenditures.
6. The budget shall be finally adopted not later than fifteen days prior to the
beginning of the fiscal year, and should the City Council fail to so adopt the
budget, the then existing budget together with the with the tax-levying
ordinance and its appropriation ordinance shall be deemed adopted for the
ensuing fiscal year.
7. Upon final adoption, the budget shall be in effect for the fiscal year. A copy of
the budget, as finally adopted, shall be filed with the person performing the
duties of City Secretary, the County Clerk of Tarrant and Parker Counties,
and the State Comptroller of Public Accounts at Austin. The final budget shall
be printed, mimeographed, or otherwise reproduced and copies shall be
made available for the use of all offices, departments and agencies and for
the use of interested persons and civic organizations.
BASIS OF ACCOUNTING AND BUDGETING
1. The City finances shall be accounted for in accordance with generally accepted
accounting principles as established by the Governmental Accounting Standard
Board.
a. The accounts of the City are organized and operated on the basis of funds
and account groups. Fund accounting segregates funds according to their
intended purpose and is used to aid management in demonstrating
compliance with finance-related legal and contractual provisions. The
minimum number of funds maintained is consistent with legal and
management requirements. Account groups are a reporting device to
City of Azle 2016-2017 Budget
23
account for certain assets and liabilities of the government funds not
recorded directly in those funds. Governmental funds are used to account
for the government’s general government activities and include the
General, Special Revenue, Debt Service, and Capital Project funds.
b. Governmental fund types use the flow of current financial resources
measurement focus and the modified accrual basis of accounting. Under
the modified accrual basis of accounting revenues are recognized when
susceptible to accrual (i.e., when they are “measurable and available”).
“Measurable” means the amount of the transaction can be determined and
“available” means collectible within the current period or soon enough
thereafter to pay liabilities of the current period. Substantially all revenues
are considered to be susceptible to accrual. Ad Valorem, sales, franchise,
and other tax revenue recorded in the General Fund and Ad Valorem tax
revenues recorded in the Debt Service Fund are recognized under the
susceptible to accrual concept. Licenses and permits, charges for
services, fines and forfeitures, and miscellaneous revenues (except
earnings on investments) are recorded as revenue when received in cash,
because they are generally not measurable until actually received.
Investment earnings are recorded as earned since they are measurable
and available. Expenditures are recognized when the related fund liability
is incurred, if measurable, except for principal and interest on general long
term debt, which are recorded when due, and compensated absences,
which are recorded when payable from currently available financial
resources.
c. The City utilizes encumbrance accounting for its governmental fund types,
under which purchase orders, contracts and other commitments for the
expenditures of monies are recorded in order to reserve that portion of the
applicable appropriation.
d. The City’s Proprietary Fund types are accounted for on a flow of economic
resources measurement focus and use the accrual basis of accounting.
Under this method, revenues are recorded when earned and expenses
are recorded at the time liabilities are incurred.
2. The City’s annual budget shall be prepared and adopted on a basis consistent
with the modified accrual and accrual basis for all governmental and proprietary
funds except the capital projects funds, which adopt project-length budgets.
Also, depreciation of fixed assets is not recognized in proprietary fund budgets.
All annual appropriations lapse at fiscal year end.
BUDGET ADMINISTRATION
1. All expenses of the City shall be made in accordance with the adopted annual
budget. The department level is the legal level of control enacted by the City’s
City of Azle 2016-2017 Budget
24
Charter. Budgetary control is maintained at the individual expenditure level by
the review of all requisitions of estimated purchase amounts prior to the release
of purchase orders to vendors.
2. The following represents the City’s budget amendment policy delineating
responsibility and authority or the amendment process. Transfers between
expenditure accounts in one department may occur with the approval of the city
manager. Transfers between operating departments may occur with the
approval of the city manager provided that a department’s total budget is not
change by more than five percent. Transfers between funds or transfers
between departments that change a department’s total budget by more than five
percent must be accomplished by budget amendment approved by the City
Council. Budget amendments calling for new fund appropriations must also be
approved by the City Council.
FINANCIAL REPORTING
1. Following the conclusion of the fiscal year, the City’s Director of Finance shall
cause to be prepared a Comprehensive Annual Financial Report (CAFR) in
accordance with the generally accepted accounting and financial reporting
principles established by the Governmental Accounting Standard Board. The
document also shall satisfy all criteria of the Government Finance Officers
Association’s Certificate of Achievement for Excellence in Financial Reporting
Program.
2. The CAFR shall show the status of the City’s finances on the basis of generally
accepted accounting principles (GAAP). The CAFR shall show fund revenues
and expenditures on both a GAAP basis and budget basis for the comparison
purposes.
3. Included as part of the Comprehensive Annual Financial Report shall be the
results of the annual audit prepared by independent certified public accountants
designated by the City Council.
4. The Director of Finance shall issue a report to the City Council reflecting the
results of operations for the month. The report shall be presented on the second
regular City Council meeting of the following month for the period subject to
report.
REVENUES
1. To protect the City’s financial integrity, the City will maintain a diversified and
stable revenue system to shelter it from fluctuations in any one revenue source.
Recognizing that sales tax is a volatile, unpredictable source of revenue, the City
will attempt to reduce its dependence on sales tax revenue.
City of Azle 2016-2017 Budget
25
2. For every annual budget the City shall levy two property tax rates:
maintenance/operations (M&O) and debt service (I&S). The debt service levy
shall be sufficient for meeting all principal and interest payments associated with
the City’s outstanding general obligation debt for that budget year. The debt
service levy and related debt service expenditure shall be accounted for in the
Debt Service Fund. The maintenance and operation levy shall be accounted for
in the General Fund. The maintenance and operation levy shall not exceed the
eight percent (8%) rollback rate as defined by the State of Texas Property Tax
Code unless deemed necessary by and adopted by a sixty percent (60%)
majority vote of the City Council.
3. The City will maintain a policy of levying the lowest tax rate as is practical on the
broadest tax base. Minimal exceptions will be provided to homeowners, senior
citizens, and disabled veterans.
4. The City will establish user charges and fees at a level that attempts to recover
the full cost of providing the services.
a. User fees, particularly utility rates, should identify the relative costs of
serving different classes of customers.
b. Where possible, utility rates should be designed to reduce peak (hour and
day) demands on the utility systems.
c. The City will make every reasonable effort to ensure accurate
measurement of variable impacting taxes and fees (e.g. verification of
business sales tax payments, verification of appraisal district property
values, and accuracy of water meters).
5. The City will attempt to maximize the application of its financial resources by
obtaining supplementary funding through agreements with other public and
private agencies for the provision of public services or the construction of capital
improvements.
6. The City will consider market rates and charges levied by other public and private
organizations for similar services in establishing tax rates, fees and charges.
7. When developing the annual budget, the City Manager shall project revenues
from every source based on actual collections from the preceding year and
estimated collection of the current fiscal year, while taking into account known
circumstances which will impact revenues for the new fiscal year. The revenue
projections for each fund should be made conservatively so that total actual fund
revenues exceeded budgeted projections.
OPERATING EXPENDITURES
1. Operating expenditures shall be accounted, reported, and budgeted for in the
following major categories:
City of Azle 2016-2017 Budget
26
a. Operating, Recurring Expenditures
i.
Personnel Services
ii.
Supplies
iii.
Maintenance
iv.
Contractual Services
v.
Capital Replacement / Lease
b. Operating, Non-Recurring Expenditures
i.
Capital Equipment
2. The annual budget shall appropriate sufficient funds for operating, recurring
expenditures necessary to maintain established quality and scope of services.
3. The City will constantly examine the methods for providing public services in
order to reduce operating recurring expenditures and enhance quality and scope
of public services.
4. Personnel service expenditures will reflect the minimum staffing needed to
provide established quality and scope of city services. To attract and retain
employees necessary for providing high-quality services, the City shall maintain
a compensation and benefit package competitive with the public, and when
quantifiable, private service industries.
5. Supplies expenditures shall be sufficient for ensuring the optimal productivity of
City employees.
6. Maintenance expenditures shall be sufficient for addressing the deterioration of
the City’s capital assets to ensure the optimal productivity of the capital assets.
Maintenance should be conducted to ensure a relatively stable level of
maintenance expenditures for every budget year.
7. The City will utilize contracted labor for the provision of city services whenever
private contractors can perform the established level of services at a lower cost
to the City. The City will regularly evaluate its agreements with private
contractors to ensure the established levels of services are performed at the
lowest cost to the City.
8. Capital equipment is defined as equipment that exceeds $5,000 and has a
useful life of at least one year. Existing capital equipment shall be replaced
when needed to ensure the optimal productivity of City employees.
9. Expenditures for additional capital equipment shall be made only to enhance
employee productivity, improve quality of services, or expand scope of services.
City of Azle 2016-2017 Budget
27
FUND BALANCE
1. The annual budget shall be presented to the City Council with each fund
reflecting an adequate fund balance. As the financial situation allows, the goal
for fund balance level in the City’s major operating funds will be at least 120 days
of that fund’s annual operating expenditures.
2. Fund balance that exceeds the minimum level established for each fund may be
appropriated for non-recurring capital projects or programs.
3. The City will exercise diligence in avoiding the appropriation of fund balance for
recurring operating expenditures. In the event fund balance is appropriated for
recurring operating expenditures to meet the needs of the Azle community, the
budget document shall include an explanation of the circumstances requiring the
appropriation of and the methods to be used to arrest the future use of fund
balance for operating expenditures.
FUND TRANSFERS
1. With the exception noted below, there will be no operating transfers between
funds. Any cost incurred by one fund to support operations of another shall be
charged directly to the fund.
2. Fund transfers may occur when surplus fund balances are used to support nonrecurring capital expenses or when needed to satisfy debt service obligations.
DEBT EXPENDITURES
1. The City will issue debt only to fund capital projects that cannot be supported by
current annual revenues.
2. To minimize interest payments on issued debt, the City will maintain a rapid debt
retirement policy by issuing debt maturities not exceeding twenty-five (25) years.
Retirement of debt principal will be structured to ensure constant annual debt
payments.
3. The City will attempt to maintain base bond ratings (prior to issuance) of A1
(Moody’s Investor Services) and A+ (Standard & Poor’s, Fitch Ratings) on its
general obligation debt.
4. When needed to minimize annual debt payments, the City will obtain insurance
for new debt issues.
City of Azle 2016-2017 Budget
28
CAPITAL PROJECT EXPENDITURES
1. The City will develop a multi-year plan for capital projects, which identifies all
projects likely to be constructed within a five year horizon. The multi-year plan
will reflect for each project the likely source of funding and attempt to quantify the
project’s impact to future operating expenditures.
2. Capital projects will be constructed to:
a. Protect or improve the community’s quality of life.
b. Protect and enhance the community’s economic vitality.
c. Support and service new development.
UTILITY CAPITAL EXPENDITURES
1. The City will design utility rates sufficient to fund the day-to-day operations of the
utility system and to maintain compliance with bond covenants associated with
debt issued for utility capital projects. Whenever possible, the City will attempt to
fund capital projects from unallocated Utility Fund reserves.
LONG-TERM FINANCIAL PLANS
1. The City will adopt every annual budget in context of a long term financial plan
for the General Fund. Financial plans for the other funds may be developed as
needed.
2. The General Fund long-term plan will establish assumptions for revenues,
expenditures and changes to fund balance over a five year horizon. The
assumptions will be evaluated each year as part of the budget development
process.
City of Azle 2016-2017 Budget
29
CITY OF AZLE CHARTER
ARTICLE 9
MUNICIPAL FINANCE
Section 9.02 Preparation and Submission of Budget:
The City Manager shall, each fiscal year, submit to the Council a proposed budget in
compliance with state law.
Section 9.03 Anticipated Revenues Compared With Other Years in Budget:
In preparing the budget, the City Manager shall place in parallel columns opposite the several
items of revenue: the actual amount of each item for the last fiscal year, the estimated amount
for the ensuing fiscal year.
Section 9.04 Proposed Expenditures Compared With Other Years:
The City Manager in the preparation of the budget shall place in parallel columns opposite the
various items of expenditures: the actual amount of such items of expenditures for the last
completed fiscal year, the estimated amount for the current fiscal year and the proposed amount
for the ensuing fiscal year.
Section 9.05 Budget a Public Record:
The budget and all supporting schedules shall be filed with the person performing the duties of
City Secretary, submitted to the City Council and shall be a public record. The City Manager
shall provide copies for distribution to all interested persons.
Section 9.06 Notice of Public Hearing on Budget:
At the meeting of the City Council at which the budget is submitted, the City Council shall fix the
time and place of a public hearing on the budget and shall cause to be published in the official
newspaper of the City of Azle, a notice of the hearing setting forth the time and place thereof at
least five days before the date of such hearing.
Section 9.07 Public Hearing on Budget:
At the time and place set forth in the notice required by Section 9.06, or at any time and place to
which such public hearing shall from time to time be adjourned, the City Council shall hold a
public hearing on the budget submitted and all interested persons shall be given an opportunity
to be heard for or against any item or the amount of any item therein contained.
Section 9.08 Proceedings on Budget After Public Hearing:
After the conclusion of such public hearing, the City Council may insert new items or may
increase or decrease the items of the budget, except items in proposed expenditures, it shall
also provide for an increase in the total anticipated revenue to at least equal such proposed
expenditures.
Section 9.09 Vote Required for Adoption:
The budget shall be adopted by the favorable vote of majority of the members of the whole City
Council.
Section 9.11 Effective Date of Budget; Certification; Copies Made Available:
Upon final adoption, the budget shall be in effect for the fiscal year. A copy of the budget, as
finally adopted, shall be filed with the person performing the duties of City Secretary, the County
Clerk of Tarrant and Parker Counties and the State Comptroller of Public Accounts at Austin.
The final budget shall be printed, mimeographed, or otherwise reproduced and copies shall be
City of Azle 2016-2017 Budget
30
made available for the use of all offices, departments and agencies and for the use of interested
persons and civic organizations.
Section 9.12 Budget Establishes Appropriations:
From the effective date of the budget, the several amounts stated therein as proposed
expenditures shall be and become appropriated to the several objects and purposes therein
named.
Section 9.13 Budget Establishes Amount to be Raised by Property Tax:
From the effective date of the budget, the amount stated therein as the amount to be raised by
property tax shall constitute a determination of the amount of the levy for the purposes of the
City in the corresponding tax year, provided however, that in no event shall such levy exceed
the legal limit provided by the laws and constitution of the State of Texas.
Section 9.14 Contingent Appropriation:
Provision shall be made in the annual budget and in the appropriation ordinance for a
contingent appropriation in an amount not more than three per centum of the total budget, to be
used in case of unforeseen items of expenditure. Such contingent appropriation shall be under
the control of the City Manager and distributed by him after approval of the City Council.
Expenditures from this appropriation shall be made only in case of established emergencies and
a detailed account of such expenditures shall be recorded and reported
Section 9.15 Estimated Expenditures Shall Not Exceed Estimated Resources:
The total estimated expenditures of the general fund and debt service fund shall not exceed the
total estimated resources of each fund (prospective income plus cash on hand). The
classification of revenue and expenditure accounts shall conform as nearly as local conditions
will permit to the uniform classification as promulgated by the National Committee on
Governmental Accounting or some other accepted classification.
Section 9.16 Other Necessary Appropriations:
The city budget may be amended and appropriations altered in accordance therewith in cases
of public necessity, the actual fact of which shall have been declared by the City Council.
Section 9.18 Power to Tax:
The City Council shall have the power under the provisions of the state law to levy, assess and
collect an annual tax upon real and personal property within the City to the maximum provided
by the constitution and general laws of the State of Texas. The City Council shall also have the
power to levy occupation taxes on such occupations as consistent with the general laws of the
State of Texas.
City of Azle 2016-2017 Budget
31
CITY OF AZLE
BUDGET RELATED SECTIONS OF CITY ORDINANCES
Sec. 13.04.063
Water rates for customers within city limits
(a) A minimum monthly service charge shall be made each month or fraction thereof
for water service within the city limits. The minimum charge shall be based on the size
of the meter. The minimum charge shall be recalculated prior to the start of each fiscal
year from the budgeted amount of the following fixed costs: annual water-related debt
service, electric demand, water facility insurance costs and contingency funds. The
recalculated minimum charge shall be approved by ordinance at least 15 days prior to
the start of each fiscal year. The minimum charge established is as provided for in the
fee schedule in appendix A of this code.
(b) The rates for the use of water by residential and commercial customers within the
corporate limits shall be calculated using the rate scales as provided for in the fee
schedule found in appendix A of this code.
Sec. 13.04.064
Water rates for customers outside city limits
(a)
The city council, having found that the cost of supplying water services to
customers outside the corporate limits of the city is greater than that of supplying its
customers receiving services inside the corporate limits, therefore set the following rates
for its residential and commercial customers outside the corporate limits. A minimum
monthly service charge shall be made each month or fraction thereof for water service
within [outside] the city limits. The minimum charge shall be based on the size of the
meter. The minimum charge shall be recalculated prior to the start of each fiscal year
from the budgeted amount of the following fixed costs: annual water-related debt
service, electric demand, water facility insurance costs and contingency funds. The
recalculated minimum charge shall be approved by ordinance at least 15 days prior to
the start of each fiscal year. The minimum charge established is as provided for in the
fee schedule in appendix A of this code.
(b)
The rates for the use of water by residential and commercial customers outside
the corporate limits shall be calculated using the rate scales provided for in the fee
schedule found in appendix A of this code.
Sec. 13.04.065
Sewer rates
(a) The monthly charge for connection to the sanitary sewer system shall consist of a
basic charge plus a usage charge based on the amount of water service consumed as
set forth in subsections (b) and (c) below. The basic service charge shall be
recalculated prior to the start of each fiscal year from the budgeted total of the following
fixed costs: annual sewer-related debt service, electric demand, sewer facility insurance
costs and contingency funds. The recalculated minimum charge shall be approved by
ordinance at least 15 days prior to the start of each fiscal year. The basic service charge
established is as provided for in the fee schedule found in appendix A of this code.
City of Azle 2016-2017 Budget
32
(b)
All residential customers shall pay a usage charge as provided for in the fee
schedule in appendix A of this code for every hundred cubic feet of water used on the
average month during the period commencing November 15th of the annual billing
period immediately preceding the month for which a bill is currently being tendered. It is
the intent of this section to establish a fixed monthly sewer service usage charge for
each customer that will be consistent from month to month within a given year. The city
will determine the average cubic feet of water used by each customer during the
November 15th to February 15th period each year and will use it to set a monthly
average for that particular customer, structure or property. The usage charge will be
multiplied against the average monthly water consumption measured in cubic feet as
set forth above to calculate the sewer bill for the ensuing twelve-month period. In the
event the customer, structure or property did not receive public water utility service
during the immediately preceding November 15th to February 15th time frame, the
customer may request at the time of initiation of service that billing be based on the citywide average monthly usage rate; otherwise the city will calculate the billing on actual
water use until such time as a full three-month average is determined and then use that
average or the city-wide average by type of customer, whichever average is smaller.
Each year the city will establish a new city-wide average monthly usage rate for the
period commencing November 15th and ending February 15th for the purpose of
establishing use charges for customers that do not have prior historical usage data.
(c)
Effective November 1, 2002, all commercial customers shall pay a usage charge
as provided for in the fee schedule found in appendix A of this code for every hundred
cubic feet of water used each month. From the date of this subsection until November 1,
2002, commercial customers will be billed for every hundred feet of water used in
accordance with subsection (b) above.
City of Azle 2016-2017 Budget
33
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34
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35
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36
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37
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38
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39
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40
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41
City of Azle 2016-2017 Budget
42
Budget Summaries
City of Azle 2016-2017 Budget
43
Combined Summary of Revenues and Expenditures/Expenses
FY 2016-2017
GOVERNMENTAL
FUNDS
DESCRIPTION
GENERAL
FUND
DEBT
SERVICE
FUND
STREET
MAINT.
FUND
SPECIAL
PURPOSE
FUNDS
4,939,693
51,957
175,244
403,846
Taxes
License and Permits
Park Revenues
Fines & Fees - Police
Fines & Fees - Other
Charges for Services
Miscellaneous
Interest on Investments
Water Charges & Fees
Sewer Charges & Fees
Sanitation Charges & Fees
Golf Course Charges & Fees
Stormwater Fees
6,749,943
307,200
37,000
500,100
42,350
435,000
532,882
12,000
870,666
470,000
5,000
400
1,200
1,560
TOTAL REVENUES
8,616,475
871,066
471,200
44,060
BEGINNING BALANCE
REVENUES
TRANSFERS FROM OTHER FUNDS
37,500
674,185
EXPENDITURES / EXPENSES
Personnel Services
Supplies
Maintenance
Contractual Service
Capital Outlay
Debt Service
6,708,036
581,427
306,410
1,393,015
308,667
-
882,066
TOTAL EXPENDITURES/EXPENSES
9,297,555
882,066
458,470
12,700
(11,000)
12,730
31,360
REVENUE OVER (UNDER)
EXPENDITURES/EXPENSES
(6,895)
5,000
458,470
7,700
TRANSFERS TO OTHER FUNDS
1,700,000
-
29,823
-
ENDING BALANCE
3,232,798
40,957
158,151
435,206
City of Azle 2016-2017 Budget
44
Combined Summary of Revenues and Expenditures/Expenses
FY 2016-2017
PROPRIETARY
FUNDS
UTILITY
FUND
2,854,681
5,000
10,000
3,724,451
2,261,713
1,558,637
GOLF
COURSE
FUND
STORM
WATER
FUND
61,245
5,000
300
89,157
1,097,386
ALL
FUNDS
2015-16
ALL
FUNDS
2014-15
8,575,823
8,219,178
8,309,939
230,000
8,095,609
307,200
37,000
500,100
79,850
435,000
542,882
25,910
3,724,451
2,261,713
1,558,637
1,092,086
230,000
7,712,600
411,360
33,000
496,600
48,875
435,000
545,143
23,170
3,709,126
2,277,287
1,558,637
1,012,035
230,000
7,454,614
366,237
35,384
511,094
81,230
423,374
632,189
19,926
3,319,008
2,063,777
1,509,521
901,056
233,876
230,450
18,890,438
18,492,833
17,551,286
674,185
813,190
541,434
450
1,092,086
7,559,801
TOTAL
ALL
FUNDS
1,424,080
320,962
434,649
2,930,935
59,450
1,788,059
584,089
207,175
24,900
175,940
5,000
18,540
11,754
14,640
38,071
24,100
81,700
8,721,205
1,121,318
1,239,069
4,545,661
397,217
2,770,365
8,435,050
1,039,850
959,275
4,350,968
549,371
2,946,674
7,578,262
924,804
999,945
4,210,582
916,242
3,032,212
6,958,135
1,015,644
170,265
18,794,835
18,281,188
17,662,047
601,666
81,742
60,185
769,788
1,024,835
430,673
801,337
-
72,848
2,604,008
668,190
521,434
2,655,010
142,987
76,494
6,741,603
8,575,823
8,219,178
City of Azle 2016-2017 Budget
45
PROJECTED REVENUES
2015-2016
& Service
5445194 Fees
Charges
54.1%
Other Revenue
2.9%
581542
Interest on
Investments
0.1%
Other Taxes
16.9%
Property Taxes
26.0%
30395
ALL FUNDS
Property Taxes
Other Taxes
Fees & Service Charges
Other Revenue
Interest on Investments
City of Azle 2016-2017 Budget
$
4,905,608
3,190,001
10,226,037
542,882
25,910
$
18,890,438
46
BUDGETED EXPENDITURES/EXPENSES
FY 2015-2016
Supplies
6.0%
Maintenance
6.6%
Contractual Services
24.2%
Debt Service
14.7%
Capital
2.1%
Personnel
46.4%
ALL FUNDS
Personnel
Supplies
Maintenance
Contractual Services
Capital
Debt Service
City of Azle 2016-2017 Budget
$
8,721,205
1,121,318
1,239,069
4,545,661
397,217
2,770,365
$
18,794,835
47
CITY OF AZLE
AUTHORIZED PERSONNEL BY FUND AND DEPARTMENT
GENERAL FUND
Administration
City Secretary
Municipal Court
Human Resources
Economic Development
Finance & Accounting
Police Department
Ambulance
Fire Department
Animal Control
Code Enforcement
Maintenance
Street Department
Community Development
Parks & Recreation
Library
SUBTOTAL
UTILITY FUND
Water Production
Wastewater Treatment
Utility System Maintenance
Administration
Human Resources
Billing
SUBTOTAL
STORMWATER FUND
Stormwater Department
SUBTOTAL
GOLF COURSE FUND
General Operations
Course Maintenance
Food & Beverage
SUBTOTAL
TOTAL CITY EMPLOYEES
City of Azle 2016-2017 Budget
FY 2014-15
Full
Part
Time
Time
2.00
0.75
2.00
1.00
0.50
2.00
32.00
8.50
8.50
3.00
0.75
1.00
4.50
1.50
4.50
6.00
77.50
6.25
6.25
9.00
2.75
0.50
4.50
29.25
0.50
0.50
1.00
1.00
2.00
2.00
3.00
11.00
4.00
32.00
8.50
8.50
3.00
1.00
1.00
5.00
2.00
5.00
6.00
84.33
-
6.50
6.50
9.00
2.00
24.00
1.25
1.25
-
-
1.00
1.00
2.00
-
110.00
-
FY 2015-16
Full
Part
Time
Time
4.33
1.00
2.00
1.00
1.00
11.00
1.00
1.00
2.00
110.33
0.50
0.50
1.00
1.00
2.00
2.00
3.00
11.00
-
FY 2016-17
Full
Part
Time
Time
4.00
1.00
2.00
1.00
1.00
0.33
4.00
32.00
8.50
0.50
8.50
0.50
3.00
1.00
1.00
1.00
1.00
6.00
2.00
2.00
5.00
6.00
3.00
85.33
9.00
-
6.50
6.50
9.00
2.00
24.00
-
-
-
-
11.00
1.00
1.00
2.00
111.33
-
9.00
48
General Fund
The General Fund is used to account for resources traditionally associated with
governments which are not legally or by sound financial management required to be
accounted for in another fund. The General Fund provides for the daily operations of
the city.
Revenues are derived primarily from property taxes, sales taxes, franchise fees, service
fees and development related fees.
The fund is accounted for on a modified accrual basis of accounting. Revenues are
recorded when available and measurable. Expenditures are recorded when the liability
is incurred.
City of Azle 2016-2017 Budget
49
GENERAL FUND – IN BRIEF
REVENUES
The General Fund budget, as approved by the City Council, provides for estimated revenues of
$8,616,475 during FY 2016-17. This reflects an increase of $537,001 (6.65%) in revenue over
the FY 2015-16 budget. The majority of General Fund revenue is comprised of the various
taxes levied by the City, totaling 78.3% of all fund revenue. This year’s General Fund ad
valorem tax levy is projected to be $4,046,943, which is an increase of $413,354 over last year’s
budgeted levy and is derived from a net taxable value of $721,943,831. Because the City of
Azle lies in both Tarrant County and Parker County, the net taxable value is determined by the
Tarrant Appraisal District and the Parker County Appraisal District. Each district provides a
certified tax roll to the City on or around July 25th each year.
Taxable values increased
$50,920,883 over the 2015 values and over half of the increase (59.11%) is attributable to new
construction totaling $30,100,626. This is the largest one-year increase in taxable value and
new construction added to the tax roll since 2006. The City’s tax rate of $0.6795 per $100 is the
same as the FY 2015-16 adopted tax rate and is $0.022512 above the effective tax rate and
$0.004883 below the rollback tax rate. The chart below is a graphical representation of the
taxable value of all property in the City of Azle since 2011.
Sales tax revenue is estimated at $1,905,000 in FY 2016-17, which is an increase of $110,000,
or 6.13%, from the FY 2015-16 budget. This increase is projected based on recent trends in
sales tax collections. The next chart is a graphical representation of sales tax collections since
FY 2008-09. As shown in the chart, sales tax collections in the City of Azle have steadily
increased and now exceed pre-recession collection levels. The projection for FY 2016-17 is a
modest increase of $15,000 (0.79%) over the FY 2015-16 mid-year sales tax revenue estimate
of $1,890,000.
City of Azle 2016-2017 Budget
50
Annual Sales Tax Collections
2000000
1900000
1800000
1700000
1600000
1500000
1400000
FY 08-09
Actual
FY 09-10
Actual
FY 10-11
Actual
FY 11-12
Actual
FY 12-13
Actual
FY 13-14
Actual
FY 14-15
Actual
FY 15-16
Estimate
FY 16-17
Projection
Building permit fees are expected to decrease by $55,000 from the original FY 2015-16 budget.
During FY 2015-16, 180 new residential construction permits were issued which significantly
reduced the number of residential lots that are available and ready for construction. However,
there are several proposed housing developments in various phases of planning that should
resupply the City’s inventory of buildable lots within the next one to five years. The chart below
is a graphical representation of the number of new residential construction permits issued since
FY 2008-09.
New Residential Construction Permits Issued
200
180
160
140
120
100
80
60
40
20
0
FY 08-09
Actual
FY 09-10
Actual
FY 10-11
Actual
FY 11-12
Actual
FY 12-13
Actual
FY 13-14
Actual
FY 14-15
Actual
FY 15-16 FY 16-17
Actual Projection
There are also two commercial projects in development that will supplement residential
construction in the City. An apartment complex with over 200 living units is planned near Azle
High School and an assisted living/senior living facility with over 150 living units is planned on
the southern end of the City near the intersection of State Highway 199 and Avondale Avenue.
Building permits are expected to be issued for both of these facilities during FY 2016-17.
General Fund revenue will be supplemented by $674,185 in transfers from other funds. These
transfers will cover costs associated with the administration of other funds that are accounted
City of Azle 2016-2017 Budget
51
for in the General Fund, such as the Utility Fund and Stormwater Fund. With few exceptions, all
other sources of General Fund revenue are expected to remain fairly level.
Trend analysis played a part in estimating the revenue for the FY 2016-17 budget year in the
General Fund and several underlying assumptions were used to help staff analyze revenue
trends. The two biggest single sources of revenue in the General Fund are property taxes and
sales taxes and the trends and assumptions on these two sources were discussed above.
EXPENDITURES
The General Fund expenditure budget for FY 2016-17, as amended and approved by the City
Council, is $9,297,555. This is an increase of $403,505 (4.54%) over the FY 2015-16 budget
and will maintain or improve current service and staffing levels. Included in personnel costs are
increases for step raises, a 2% cost-of-living increase effective in January 2016, and funds to
cover anticipated increases in health insurance and TMRS retirement. In addition, two
Dispatcher positions were upgraded to Senior Dispatcher, a Library Assistant I position was
upgraded to Library Assistant II, and the two part-time mowing crew positions were upgraded to
a single, full-time Street Maintenance I position. Expenditures are expected to exceed revenue
and transfers from other funds by $6,895. This is attributable to expenditures related to capital
purchases such as replacement police vehicles and a replacement ambulance.
New to the General Fund budget this year is a separate departmental budget for Economic
Development.
Previously, expenditures related to this function were tracked in the
Administration budget but were separated out this year for added transparency into the City’s
economic development activities and for greater staff efficiency in the accounting of these
activities. Expenditures of significance in the Economic Development budget are funding for the
City’s Façade and Signage Improvement Program and increased funding for travel and training
that will allow the City’s Economic Development Director to travel to conferences and market the
City to potential developers.
In addition to funding for regularly occurring operating expenditures, a one-time transfer in the
amount of $1,700,000 to the Capital Projects Fund for the construction of a new joint City
Hall/Police Station facility is included in this budget. However, the project is still in very
preliminary stages and the transfer may be postponed until FY 2017-18. The new facility will
also be funded by royalties from gas wells drilled on various City properties and the proceeds of
certificates of obligation issued in September 2016. This draw down on General Fund reserves
will result in a reduction in the unreserved fund balance of the General Fund of approximately
34.4%. However, the reduction is not expected to have a significant impact on General Fund
operations as the unreserved fund balance will remain above the City’s stated goal of an
unreserved fund balance equal to four months of operating expenditures.
City of Azle 2016-2017 Budget
52
General Fund
Summary & Revenue Projections
City of Azle FY 2016-17 Budget
53
City of Azle
General Fund Summary
Revenues vs. Expenditures
Actual
FY 2013-14
Actual
FY 2014-15
Budget
FY 2015-16
Estimated
FY 2015-16
BEGINNING BALANCE
4,647,476
4,771,573
5,059,271
5,059,271
REVENUES
TAXES
LICENSES & PERMITS
PARK REVENUES
FINES AND FEES - POLICE
FINES AND FEES - OTHER
SERVICES
MISCELLANEOUS
5,767,835
321,582
40,660
485,473
39,923
435,626
568,514
6,055,577
366,237
35,384
511,094
41,473
423,374
632,992
6,201,589
364,700
52,500
476,250
41,675
435,000
507,760
6,309,589
411,360
33,000
496,600
48,875
435,000
549,643
TOTAL REVENUES
7,659,613
8,066,131
8,079,474
8,284,067
46,407
521,434
640,982
668,190
EXPENDITURES
ADMINISTRATION
CITY SECRETARY
MUNICIPAL COURT
MAYOR & COUNCIL
HUMAN RESOURCES
ECONOMIC DEVELOPMENT
FINANCE & ACCOUNTING
POLICE
AMBULANCE
FIRE
ANIMAL CONTROL
CODE ENFORCEMENT
MAINTENANCE
STREETS
COMMUNITY DEVELOPMENT
PARKS & RECREATION
LIBRARY
PUBLIC BUILDINGS
NON-DEPARTMENTAL
228,758
83,929
160,382
56,194
39,293
165,888
2,364,359
883,238
1,264,708
233,404
51,063
85,480
367,282
170,933
351,353
498,108
232,147
345,405
557,235
117,786
152,855
62,444
90,069
322,444
2,391,217
866,275
1,259,102
216,836
56,576
95,573
392,262
205,080
471,839
529,177
239,818
273,278
586,926
117,577
166,768
69,893
96,190
382,298
2,583,598
1,097,637
1,065,027
239,783
84,345
104,331
438,665
158,367
609,908
577,512
223,240
291,985
648,807
123,667
166,768
79,393
98,690
382,298
2,597,644
1,106,579
1,095,027
239,783
82,035
104,331
448,806
156,167
626,053
582,500
223,240
331,047
TOTAL EXPENDITURES
7,581,923
8,299,867
8,894,050
9,092,835
77,690
287,698
-
-
-
-
4,771,573
5,059,271
4,885,677
4,918,693
TRANSFERS FROM OTHER FUNDS
REVENUE OVER/(UNDER) EXPENSES
TRANSFERS TO OTHER FUNDS
ENDING BALANCE
City of Azle 2016-2017 Budget
(173,594)
(140,578)
54
City of Azle
General Fund Summary
Revenues vs. Expenditures
Proposed
FY 2016-17
CM Rec.
FY 2016-17
Approved
FY 2016-17
4,918,693
4,939,693
4,939,693
6,749,943
307,200
37,000
500,100
42,350
435,000
544,882
6,749,943
307,200
37,000
500,100
42,350
435,000
544,882
6,749,943
307,200
37,000
500,100
42,350
435,000
544,882
8,616,475
8,616,475
8,616,475
668,330
674,185
674,185
513,357
109,725
173,826
69,643
125,066
82,497
389,332
2,653,634
1,349,989
1,099,227
336,137
82,870
107,846
456,790
164,967
672,676
642,576
221,175
318,053
521,564
111,415
176,311
64,643
106,230
83,573
401,617
2,646,636
1,318,830
1,068,068
255,512
84,109
108,619
447,567
168,227
533,201
643,394
221,175
318,053
521,564
111,415
176,311
64,643
106,230
83,573
401,617
2,646,636
1,318,830
1,068,068
255,512
84,109
108,619
466,378
168,227
533,201
643,394
221,175
318,053
9,569,386
9,278,744
9,297,555
(284,581)
11,916
(6,895)
1,700,000
1,700,000
1,700,000
2,934,113
3,251,609
3,232,798
City of Azle 2016-2017 Budget
55
GENERAL FUND-REVENUE
Acct #
7310
7311
7312
7313
7315
7316
DESCRIPTION
AD VALOREM TAX
PENALTY & INTEREST
DELINQUENT TAXES
SALES TAX
MIXED DRINK TAX
FRANCHISE TAX
TOTAL TAXES
7519
7520
7521
7522
7523
7524
7525
7526
7527
7528
PLAN REVIEW FEES
OCCUPATIONAL LICENSES
FEES & MISC. PERMITS
KENNEL FEES - ANIMALS
NEW CONSTRUCTION BLDG PERMITS
BUILDING PERMITS
INSPECTION FEES
LICENSES RENEWAL
ANIMAL LICENSES & PERMITS
GARAGE SALE PERMITS
TOTAL LICENSES AND PERMITS
7530
7532
7535
7536
ASH CREEK RENTAL CENTER
ASH CREEK PARK CLASSES
SHADY GROVE BALL FIELDS
PARKS - OTHER FEES
TOTAL PARK REVENUES
8035
8038
8040
8041
8042
8043
8046
THWARTING COMPULSARY ATTEND.
ADMINISTRATION OF JUSTICE
FINES-TEEN COURT
MUNICIPAL COURT FINES
POLICE REPORT COPIES
STATE COURT FEES
SURCHARGE
TOTAL FINES AND FEES - POLICE
8048
8049
8050
8052
8057
FINES & FEES - LIBRARY
ZONING & PLANNING FEES
VARIANCE FEES
COPIES - OTHER
SCHOOL CROSSING GUARD PROGRAM
TOTAL OTHER FINES AND FEES
9550
AMBULANCE FEES
TOTAL SERVICES
9610
9822
9830
9843
INTEREST INCOME
GRANT REVENUE - FIRE
GRANT REVENUE - ANIMAL CONTROL
GAS WELL ROYALTY REVENUE
City of Azle 2016-2017 Budget
Actual
FY 2012-13
3,118,801
28,993
32,381
1,697,251
18,572
651,100
5,547,098
Actual
FY 2013-14
3,281,958
33,490
33,260
1,722,355
12,483
684,288
5,767,835
Actual
FY 2014-15
3,424,898
34,095
28,949
1,814,980
19,564
733,091
6,055,577
Budget
FY 2015-16
3,633,589
32,000
34,000
1,795,000
20,000
687,000
6,201,589
3,840
1,315
29,159
187,539
17,105
10,910
1,740
2,088
253,696
37,252
6,480
595
21,449
177,712
62,744
2,501
8,985
1,649
2,215
321,582
5,196
2,775
590
20,629
263,499
50,760
9,395
9,000
2,473
1,920
366,237
6,000
5,000
600
26,000
255,000
48,000
11,000
9,000
2,000
2,100
364,700
23,647
6,942
14,716
4,998
50,303
25,439
5,661
4,191
5,369
40,660
21,988
4,631
4,245
4,520
35,384
26,000
7,000
14,500
5,000
52,500
661
778
540
284,736
1,968
14,476
2,042
305,202
1,789
1,483
420
451,189
1,723
24,996
3,874
485,473
2,091
2,657
290
474,542
1,040
27,896
2,578
511,094
1,800
2,200
250
440,000
1,800
27,000
3,200
476,250
31,928
7,993
23
4,637
44,581
30,817
4,589
650
2
3,865
39,923
31,195
6,480
325
35
3,438
41,473
31,000
6,800
300
75
3,500
41,675
437,748
437,748
435,626
435,626
423,374
423,374
435,000
435,000
25,135
7,980
-
22,658
24,748
-
9,500
20,000
14,062
12,000
-
56
Estimated
FY 2015-16
3,633,589
32,000
34,000
1,890,000
20,000
700,000
6,309,589
Proposed
FY 2016-17
4,046,943
32,000
34,000
1,905,000
22,000
710,000
6,749,943
CM Rec.
FY 2016-17
4,046,943
32,000
34,000
1,905,000
22,000
710,000
6,749,943
Approved
FY 2016-17
4,046,943
32,000
34,000
1,905,000
22,000
710,000
6,749,943
6,000
7,660
600
21,000
315,000
48,000
9,000
2,000
2,100
411,360
6,000
6,500
600
21,000
200,000
50,000
10,000
9,000
2,000
2,100
307,200
6,000
6,500
600
21,000
200,000
50,000
10,000
9,000
2,000
2,100
307,200
6,000
6,500
600
21,000
200,000
50,000
10,000
9,000
2,000
2,100
307,200
7500
7520
7521
7522
7523
7524
7525
7526
7527
7528
20,000
7,000
1,000
5,000
33,000
20,000
7,000
5,000
5,000
37,000
20,000
7,000
5,000
5,000
37,000
20,000
7,000
5,000
5,000
37,000
7530
7532
7535
7536
1,800
2,500
300
460,000
1,800
27,000
3,200
496,600
1,800
2,500
300
463,500
1,800
27,000
3,200
500,100
1,800
2,500
300
463,500
1,800
27,000
3,200
500,100
1,800
2,500
300
463,500
1,800
27,000
3,200
500,100
8035
8038
8040
8041
8042
8043
8046
35,000
10,000
300
75
3,500
48,875
35,000
7,000
300
50
42,350
35,000
7,000
300
50
42,350
35,000
7,000
300
50
42,350
8048
8049
8050
8052
8057
435,000
435,000
435,000
435,000
435,000
435,000
435,000
435,000
9550
10,500
30,000
-
12,000
50,000
-
12,000
50,000
-
12,000
50,000
-
9610
9822
9830
9843
City of Azle 2016-2017 Budget
Acct #
7310
7311
7312
7313
7315
7316
57
Acct #
9854
9860
9862
9863
9864
9865
9866
9867
9868
9869
9870
9871
9872
9873
9875
9876
9880
9881
9882
9886
9887
9890
9891
9897
Actual
DESCRIPTION
FY 2012-13
GRANT REVENUE-NCTTRACR
12,202
TARRANT CO FIRE CONTRACT
105,000
TARRANT CO - AMBULANCE
216,550
DISPATCH CONTRACT
7,850
DONATIONS
14,878
GRANT REVENUE - LEOSE
GRANT REVENUE - TSLAC
DONATIONS - FIRE/AMBULANCE
1,550
POLICE FORFEITURES/SEIZURES
DONATIONS - ANIMAL SHELTER
DONATIONS - POLICE DEPT
DONATIONS - LIBRARY
DONATIONS - PARKS
DONATIONS - MUSIC IN THE PARK
AUCTION REVENUE
GRANT REVENUE - PARKS
MISCELLANEOUS REVENUE
71,025
AISD SCHOOL RESOURCE OFF.
77,418
GRANT REVENUE - POLICE
16,612
GRANT REVENUE - LIBRARY
4,410
GRANT REVENUE - PARKER CO LIBRARY
GRANT REVENUE - LOAN STAR LIBRARY
GAIN OR LOSS ON FIXED ASSET
ENVIRONMENTAL GRANT REVENUE
TOTAL MISCELLANEOUS REVENUE
560,609
TOTAL GENERAL REVENUE
City of Azle 2016-2017 Budget
7,199,237
Actual
FY 2013-14
11,796
105,000
225,547
9,600
500
3,102
2,010
3,852
3,000
197
24,544
42,133
77,418
7,999
4,410
568,514
Actual
FY 2014-15
105,000
243,886
9,600
3,086
4,566
575
2,063
3,904
100
6,029
2,146
28,893
2,063
39,236
23,257
77,418
14,722
115
4,410
18,362
632,992
Budget
FY 2015-16
105,000
220,000
28,000
1,200
50,000
79,650
4,410
7,500
507,760
7,659,613
8,066,131
8,079,474
58
Estimated
FY 2015-16
4,742
108,750
220,000
3,106
350
2,164
10
200
2,000
33,065
35,000
79,650
14,046
1,650
4,410
549,643
Proposed
FY 2016-17
108,750
220,000
30,000
35,000
84,722
4,410
544,882
CM Rec.
FY 2016-17
108,750
220,000
30,000
35,000
84,722
4,410
544,882
Approved
FY 2016-17
108,750
220,000
30,000
35,000
84,722
4,410
544,882
8,284,067
8,616,475
8,616,475
8,616,475
City of Azle 2016-2017 Budget
Acct #
9854
9860
9862
9863
9864
9865
9866
9867
9868
9869
9870
9871
9872
9873
9875
9876
9880
9881
9882
9885
9887
9890
9891
9897
59
General Fund Revenue by Source
LICENSES &
PERMITS
3.6%
PARK REVENUES
0.4%
TAXES
78.3%
FINES AND FEES POLICE
5.8%
FINES AND FEES OTHER
0.5%
SERVICES
5.0%
MISCELLANEOUS
6.3%
General Fund Revenues
8,000,000
7,000,000
Taxes
6,000,000
License & Permits
5,000,000
Park Revenue
4,000,000
Fines & Fees - Police
3,000,000
Fines & Fees - Other
Services
2,000,000
Miscellaneous
1,000,000
FY 2013-14
City of Azle 2016-2017 Budget
FY 2014-15
FY 2015-16
FY 2016-17
60
General Fund
Ad Valorem Analysis
City of Azle 2016-2017 Budget
61
AD VALOREM TAX DATA
TAXABLE VALUE
TAX VALUE
2015 Approved
Appraised Value
AG Exemption
Over 65 Exemption
TIRZ Increment Value
Other Exemptions & Deductions
NET TAXABLE VALUE
New Contruction Included
2016 Proposed
815,320,817
7,434,101
13,256,500
123,607,268
933,851,061
5,270,854
14,795,368
7,647,858
184,193,150
671,022,948
721,943,831
11,971,936
30,100,626
671,022,948
721,943,831
PROPERTY TAX CALCULATION
TOTAL TAXABLE VALUE
Proposed Tax Rate
x
0.6795
0.6795
Tax Levy
Collection Rate
x
4,559,601
1.0000
4,905,608
1.0000
4,559,601
4,905,608
NET COLLECTIONS
Increase (Decrease) from Previous Year
346,007
PROPERTY TAX ALLOCATIONS
TOTAL TAX RATE
$0.6795
O&M
LEVY
DEBT SERVICE
LEVY
TOTAL
LEVY
4,046,943
@
0.560562
858,666
@
0.118938
4,905,608
@
0.6795
Effective Tax Rate
Amt. Over (Under) Effective Rate
Rollback Tax Rate
Amt. Over (Under) Rollback Rate
0.656988
0.022512
0.684383
(0.004883)
Note: The City Charter of the City of Azle does not provide for a debt limit. Under provisions of state law, the
maximum tax rate is limited to $2.50 per $100 assessed valuation.
Tax Rate Limit
Proposed Tax Rate
Available Tax Rate
City of Azle 2016-2017 Budget
$
$
$
2.5000
0.6795
1.8205
62
Appraised Value
Taxable Value
New Construction
2011
2012
2013
2014
752,869,466
628,921,692
749,008,861
625,070,826
770,792,564
644,604,926
785,277,141
659,479,242
815,320,817
671,022,948
2015
933,851,061
721,943,831
2016
4,255,447
5,361,645
1,943,765
8,179,726
11,971,936
30,100,626
Property Valuation
1,000,000,000
900,000,000
800,000,000
700,000,000
600,000,000
Appraised Value
500,000,000
Taxable Value
400,000,000
300,000,000
200,000,000
100,000,000
2011
2012
2013
2014
2015
2016
20,000,000
24,000,000
New Construction
2016
2015
2014
2013
2012
2011
-
4,000,000
City of Azle 2016-2017 Budget
8,000,000
12,000,000
16,000,000
28,000,000
32,000,000
63
2011
Actual
0.4968
0.1470
0.6438
2012
Actual.
0.5009
0.1486
0.6495
2013
Actual
0.5156
0.1439
0.6595
2014
Actual
0.5272
0.1408
0.6680
2015
Actual
0.5415
0.1380
0.6795
2016
Proposed
0.560562
0.118938
0.6795
2016
Adopted
0.560562
0.118938
0.679500
General Fund Revenue
Debt Service Revenue
3,124,231
924,766
3,130,980
928,855
3,323,583
927,586
3,467,281
926,011
3,633,589
926,012
4,046,943
858,666
4,046,943
858,666
Total Revenue
4,048,998
4,059,835
4,251,169
4,393,292
4,559,601
4,905,608
4,905,608
628,921,692
625,070,826
644,604,926
657,678,500
671,022,948
721,943,831
721,943,831
O&M Rate
Debt Service Rate
Total Rate
Property Tax Rates
0.8000
0.7000
0.6000
0.5000
Debt Service Rate
0.4000
O&M Rate
0.3000
0.2000
0.1000
2011
2012
2013
2014
2015
2016
Revenue from Property Tax
6,000,000
5,000,000
4,000,000
Debt Service Revenue
3,000,000
General Fund Revenue
2,000,000
1,000,000
2011
City of Azle 2016-2017 Budget
2012
2013
2014
2015
2016
64
General Fund
Expenditure Summaries
City of Azle 2016-2017 Budget
65
General Fund
Expenditure Summary by Department
FY 2013-14 FY 2014-15 FY 2015-16 FY 2015-16 FY 2016-17 FY 2016-17 FY 2016-17 Percent
Department
Actual
Actual
Budget
Estimated
Proposed
CM Rec.
Approved
Change
Administration
228,758
557,235
586,926
648,807
513,357
521,564
521,564
-19.6
City Secretary
83,929
117,786
117,577
123,667
109,725
111,415
111,415
-9.9
Municipal Court
160,382
152,855
166,768
166,768
173,826
176,311
176,311
5.7
Mayor & Council
56,194
62,444
69,893
79,393
69,643
64,643
64,643
-18.6
Human Resources
39,293
90,069
96,190
98,690
125,066
106,230
106,230
7.6
Economic Development
-
-
-
-
82,497
83,573
83,573
0.0
165,888
322,444
382,298
382,298
389,332
401,617
401,617
5.1
2,364,359
2,391,217
2,583,598
2,597,644
2,653,634
2,646,636
2,646,636
1.9
883,238
866,275
1,097,637
1,106,579
1,349,989
1,318,830
1,318,830
19.2
1,264,708
1,259,102
1,065,027
1,095,027
1,099,227
1,068,068
1,068,068
-2.5
233,404
216,836
239,783
239,783
336,137
255,512
255,512
6.6
Code Enforcement
51,063
56,576
84,345
82,035
82,870
84,109
84,109
2.5
Maintenance
85,480
95,573
104,331
104,331
107,846
108,619
108,619
4.1
Streets
367,282
392,262
438,665
448,806
456,790
447,567
466,378
3.9
Community Development
170,933
205,080
158,367
156,167
164,967
168,227
168,227
7.7
Parks & Recreation
351,353
471,839
609,908
626,053
672,676
533,201
533,201
-14.8
Library
498,108
529,177
577,512
582,500
642,576
643,394
643,394
10.5
Public Buildings
232,147
239,818
223,240
223,240
221,175
221,175
221,175
-0.9
Non-Department
345,405
273,278
291,985
331,047
318,053
318,053
318,053
-3.9
7,581,923
8,299,867
8,894,050
9,092,835
9,569,386
9,278,744
9,297,555
2.3
Finance & Accounting
Police Department
Ambulance
Fire Department
Animal Control
Total
Human Resources
1.1%
Economic Development
0.9%
Finance & Accounting
4.3%
Mayor & Council
0.7%
Police Department
28.5%
Municipal Court
1.9%
City Secretary
1.2%
Administration
5.6%
Non-Department
3.4%
Ambulance
14.2%
Public Buildings
2.4%
Library
6.9%
Parks & Recreation
5.7%
Community Development
1.8%
Fire Department
11.5%
Streets
4.8%
Maintenance
1.2%
City of Azle 2016-2017 Budget
Code Enforcement
0.9%
Animal Control
2.8%
66
General Fund
Expenditure Summary by Category
Actual
FY 2013-14
Actual
FY 2014-15
Budgeted
FY 2015-16
Estimated
FY 2015-16
Proposed
FY 2016-17
CM Rec'd
FY 2016-17
Approved
FY 2016-17
5,165,228
494,162
214,519
1,143,030
564,984
-
5,760,380
453,808
322,045
1,198,995
564,639
-
6,423,661
532,788
245,496
1,353,605
338,501
-
6,487,219
562,172
412,491
1,385,890
231,001
14,062
6,780,127
588,510
357,929
1,406,653
436,167
-
6,689,225
581,427
306,410
1,393,015
308,667
-
6,708,036
581,427
306,410
1,393,015
308,667
-
7,581,923
8,299,867
8,894,051
9,092,835
9,569,386
9,278,744
9,297,555
Personnel Services
Supplies
Maintenance
Contractual Services
Capital Outlay
Debt
Total
Expenditures by Category
Personnel Services
72.1%
Capital Outlay
3.3%
Contractual Services
15.0%
Maintenance
3.3%
Supplies
6.3%
General Fund Expenditures
8,000,000
7,000,000
Personnel Services
6,000,000
Supplies
5,000,000
Maintenance
4,000,000
Contractual Services
3,000,000
Capital Outlay
2,000,000
Debt
1,000,000
FY 2013-14
City of Azle 2016-2017 Budget
FY 2014-15
FY 2015-16
FY 2016-17
67
GENERAL FUND - CONSOLIDATION
Actual
Actual
Actual
Budgeted Estimated
FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 FY 2015-16
3,409,572 3,504,583 3,915,146 4,396,385 4,397,801
111,912
121,902
131,502
161,943
146,443
24,128
24,164
27,036
31,948
31,152
266,885
280,058
289,517
219,775
286,125
47,108
50,128
48,074
49,995
50,666
423,183
455,261
520,176
564,411
566,449
426,250
484,816
558,230
657,705
657,365
43,894
44,023
47,538
55,382
55,382
54,664
56,163
61,122
70,027
70,027
5,578
6,546
6,377
9,556
9,756
1,782
20,969
1,947
12,630
14,470
72,637
74,073
99,947
132,606
131,900
12,189
10,583
18,337
20,784
21,910
30,539
25,087
28,401
35,414
38,414
3,005
6,620
5,736
5,100
9,359
31,563
250
1,293
4,964,889 5,165,228 5,760,380 6,423,661 6,487,219
ACCT#
8002
8004
8007
8008
8010
8012
8014
8015
8016
8018
8020
8022
8024
8026
8028
8080
8000
ACCOUNT DESCRIPTION
SALARIES
SALARIES / PART TIME
LONGEVITY
OVERTIME
INCENTIVE PROGRAM
TMR-C
INSURANCE HEALTH
DISABILITY INSURANCE
MEDICARE
FICA
UNEMPLOYMENT TAX
WORKER'S COMPENSATION
AUTO ALLOWANCE
CLOTHING ALLOWANCE
PERSONNEL RECRUITMENT
PERSONNEL - OTHER
PERSONNEL SERVICES
8102
8104
8106
8108
8110
8112
8114
8119
8120
8124
8126
8138
8142
8180
8190
8100
OFFICE SUPPLIES
NON-OFFICE SUPPLIES
PRINTING
POSTAGE
PHOTO & LAB
MOTOR VEHICLE EXPENSE
MINOR EQUIPMENT
SAFETY EQUIPMENT
STEET SIGNS
CHEMICAL & MEDICAL
AWARDS & TROPHIES
MAGAZINES & NEWSPAPERS
EDUCATIONAL & REC
SUPPLIES - OTHER
SUPPLIES - FEMA
SUPPLIES
25,807
42,877
12,435
11,298
2,075
167,251
62,734
3,971
5,115
53,547
1,832
2,642
3,175
11,551
28,347
41,657
10,782
16,236
199
159,328
84,587
8,781
2,290
53,160
2,119
3,911
2,213
18,698
27,181
47,976
12,931
12,513
1,368
112,467
99,762
14,921
6,336
59,789
1,413
5,705
2,657
4,421
33,799
48,165
17,775
12,810
1,400
135,610
98,714
36,510
6,150
70,625
2,570
5,500
2,400
4,760
447,453
494,162
453,808
532,788
35,099
47,785
18,275
12,749
1,400
120,110
136,689
36,510
6,150
75,625
1,620
5,500
2,400
4,760
562,172
8202
8204
8206
8208
8210
8212
8220
8280
8200
MAINTENANCE - BUILDINGS
MAINTENANCE - OFF EQUIP
MAINTENANCE - EQUIPMENT
MAINTENANCE - RADIOS
MAINTENANCE - VEHICLES
MAINTENANCE - STREETS
ELECTRICAL REPAIRS
MAINTENANCE - OTHER
MAINTENANCE
53,594
2,141
29,362
2,893
99,554
8,794
499
31,123
227,958
57,756
1,173
27,029
1,431
84,404
10,747
5,060
26,919
214,519
89,106
1,387
29,382
3,249
97,204
19,990
3,147
78,580
322,045
67,075
3,910
33,455
14,305
92,570
9,500
2,880
21,801
245,496
68,350
4,248
41,609
14,105
96,322
9,500
2,880
175,477
412,491
8302
8304
8306
8310
INSURANCE - GENERAL LIAB
INSURANCE - BUILDING
INSURANCE - VEHICLES
INSURANCE - PUB. OFF LIAB
4,480
20,634
24,957
25,819
5,526
21,339
29,319
29,641
5,524
23,766
31,059
27,971
5,650
24,250
30,750
28,500
4,697
25,065
32,625
26,763
City of Azle 2016-2017 Budget
68
Proposed CM Rec'd Approved
FY 2016-17 FY 2016-17 FY 2016-17
4,600,838 4,547,212 4,571,412
151,592
171,408
154,248
29,044
29,044
29,044
225,017
224,997
224,997
54,949
54,949
54,949
601,525
589,856
592,815
769,765
728,722
737,363
53,462
53,151
53,471
72,769
72,311
72,662
8,251
9,914
8,850
13,161
12,810
12,675
130,870
129,201
129,900
23,200
22,000
22,000
36,050
36,050
36,050
10,200
7,600
7,600
6,780,127 6,689,225 6,708,036
33,140
33,129
33,129
48,971
48,971
48,971
18,108
18,108
18,108
13,103
13,103
13,103
150
150
150
138,665
138,665
138,665
107,977
105,427
105,427
36,898
36,885
36,885
6,303
6,303
6,303
89,846
85,346
85,346
2,590
2,590
2,590
5,500
5,500
5,500
2,400
2,400
2,400
4,860
4,850
4,850
588,510
581,427
581,427
129,234
80,203
80,203
2,400
2,400
2,400
35,492
37,637
37,637
14,030
14,025
14,025
94,808
94,808
94,808
9,737
9,737
9,737
2,900
2,900
2,900
69,328
64,700
64,700
357,929
306,410
306,410
4,815
4,815
4,815
25,675
25,675
25,675
33,425
33,425
33,425
27,425
27,425
27,425
City of Azle 2016-2017 Budget
ACCT#
8002
8004
8007
8008
8010
8012
8014
8015
8016
8018
8020
8022
8024
8026
8028
8080
8000
8102
8104
8106
8108
8110
8112
8114
8119
8120
8124
8126
8138
8142
8180
8190
8100
8202
8204
8206
8208
8210
8212
8220
8280
8200
8302
8304
8306
8310
69
ACCT#
8312
8314
8316
8318
8320
8322
8324
8326
8330
8332
8334
8335
8342
8344
8346
8348
8350
8352
8354
8356
8358
8368
8380
8390
8300
ACCOUNT DESCRIPTION
LEGAL NOTICES / ADVERT.
PROFESSIONAL SERVICES
SPECIAL SERVICES
LEGAL FEES
ENGINEERS
UTILITIES
TELEPHONE
ELECTION EXPENSE
PROSECUTOR
MAYOR AND COUNCIL FEES
TAX ADMIN & COLLECTION
BANK & CREDIT CARD FEES
OTHER DISPOSAL EXPENSE
EQUIPMENT RENTAL
JANITORIAL SERVICES
PARK COORDINATOR FEES
SPECIAL EVENTS
BOOK BINDING
TRAVEL & TRAINING
DUES & SUBSCRIPTIONS
COMPUTER SYSTEM FEES
PRISONER CARE
CONTRACTUAL SERVICES - OTHER
FEMA SERVICES
CONTRACTUAL SERVICES
8502
8504
8506
8508
8510
8512
8514
8516
8518
8520
8522
8524
8526
8538
8580
8500
LAND
MOTOR VEHICLES
FURNITURE & FIXTURES
MACHINERY
INSTRUMENTS & APPARATUS
COMMUNICATION SYSTEMS
COMPUTER SYSTEMS
HEATING & COOLING
BOOKS
PLAYGROUND EQUIPMENT
STREETS & HIGHWAYS
SIGNS
NON CAPITALIZED CAPITAL
DRAINAGE
CAPITAL OUTLAY - OTHER
CAPITAL OUTLAY
9012
9014
9080
9000
TRANSFERS
LEASE PURCHASES
DEBT SERVICE - OTHER
DEBT
DEPT TOTAL
City of Azle 2016-2017 Budget
Actual
Actual
Actual
Budgeted Estimated
FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 FY 2015-16
1,719
2,549
4,959
17,110
27,600
208,246
219,832
218,847
244,750
255,357
89,127
77,889
78,967
97,625
116,825
66,885
53,979
47,803
55,000
55,000
508
2,000
2,000
292,998
300,189
290,711
315,325
315,825
71,720
77,643
99,637
91,465
93,148
6,535
84
20,433
16,000
10,000
12,300
12,400
12,750
15,000
13,800
480
35,886
41,456
41,182
42,325
42,325
1,938
1,404
2,147
5,500
5,500
27,781
29,060
26,831
29,420
30,805
39,189
39,205
38,132
44,450
41,600
7,501
2,266
2,083
8,500
7,402
20,060
36,016
38,884
48,416
25,309
29,216
29,708
50,400
48,750
12,364
11,699
17,570
21,475
21,460
45,243
58,003
39,337
78,876
78,876
10,403
3,342
5,693
5,200
5,200
50,220
61,411
84,699
67,150
66,123
1,105,006 1,143,030 1,198,995 1,353,605 1,385,890
133,184
83,306
9,414
3,425
15,003
9,421
253,753
491,551
12,665
39,248
461,129
66,459
251
119,000
1
55,001
79,500
85,000
338,501
124,000
55,001
52,000
231,001
21,521
564,984
-
36,800
564,639
2,643
2,643
-
-
-
14,062
14,062
7,001,702
7,581,923
8,299,867
8,894,051
9,092,835
70
Proposed CM Rec'd Approved
FY 2016-17 FY 2016-17 FY 2016-17
13,432
13,432
13,432
229,939
229,939
229,939
122,525
122,525
122,525
55,000
55,000
55,000
2,000
2,000
2,000
327,383
316,588
316,588
79,943
79,920
79,920
7,000
7,000
7,000
15,000
15,000
15,000
42,589
42,589
42,589
5,570
5,500
5,500
31,160
31,160
31,160
44,550
44,550
44,550
6,000
6,000
6,000
55,082
50,082
50,082
62,699
62,674
62,674
25,957
25,957
25,957
77,234
79,639
79,639
5,300
5,300
5,300
67,370
67,370
67,370
1,406,653 1,393,015 1,393,015
143,667
62,667
62,667
30,000
6,000
6,000
240,000
240,000
240,000
22,500
436,167
308,667
308,667
9,569,386
9,278,744
City of Azle 2016-2017 Budget
ACCT#
8312
8314
8316
8318
8320
8322
8324
8326
8330
8332
8334
8335
8342
8344
8346
8348
8350
8352
8354
8356
8358
8368
8380
8390
8300
8502
8504
8506
8508
8510
8512
8514
8516
8518
8520
8522
8524
8526
8538
8580
8500
9012
9014
9080
9000
9,297,555
71
General Fund
Department Budgets
City of Azle 2016-2017 Budget
73
DEPARTMENT
Administation
DIVISION
Administration
ACCOUNT
01-510
PURPOSE STATEMENT:
Provide professional leadership and management through the direction, administration and execution of City
policy to maximize the effectiveness and efficiency of the City Government operations. Administration also
includes the Human Resource function which strives to administer personnel policies, recruit and hire quality
employees, and assist current employees in order to achieve a safe and equitable work environment.
GOALS AND OBJECTIVES:
Monitor and improve the effectiveness and efficiency of all City operations.
Provide the Mayor and City Council with administrative support necessary to develop policy.
Respond to citizen's inquiries and concerns.
Prepare a City budget that maintains current or improved levels of service in the most cost efficient manner.
Submit the City budget for the GFOA Distinguished Budget Presentation Award.
KEY POINTS OF PROPOSED BUDGET:
Personnel Services: Increase due to step increases, 2% cost of living increase, and increased benefit costs.
KEY INDICATORS OF PERFORMANCE:
Percent of responses to Citizen complaints within 24 hours.
Number of grievances processed.
Percent of General Fund Departments at or below budget.
Percent General Fund below budget.
City of Azle 2016-2017 Budget
FY 14-15 FY 15-16 FY 16-17
Actual
Estimate
Projection
100%
100%
100%
0
0
0
73%
100%
100%
6.11%
1.00%
1.00%
74
DEPARTMENT
Administration
DIVISION
Administration
EXPENDITURE
SUMMARY:
ACCOUNT
01-510
FY 2012-13
FY 2013-14
FY 2014-15
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Actual
Actual
Estimated
Proposed
CM Rec.
Budgeted
Personnel Services
212,254
203,922
500,578
594,020
483,757
491,964
491,964
6,829
4,813
8,263
11,100
7,100
7,100
7,100
-
-
9
-
-
-
-
11,519
20,024
48,385
43,687
22,500
22,500
22,500
-
-
-
-
-
-
-
230,602
228,758
557,235
648,807
513,357
521,564
521,564
Supplies
Maintenance
Contractual Services
Capital
Total
700,000
600,000
500,000
Personnel Services
400,000
Supplies
Maintenance
300,000
Contractual Services
200,000
Capital
100,000
FY 2012-13
FY 2013-14
FY 2014-15
PERSONNEL:
Salary Range
City Manager
FY 2015-16
FY 2015-16
Actual
FY 2016-17
FY 2016-17
FY 2016-17
FY 2016-17
Proposed
CM Rec.
Budgeted
N/A
N/A
1.00
1.00
1.00
1.00
Assistant City Manager
88,345
121,916
1.00
1.00
1.00
1.00
Administrative Assistant
38,676
53,373
1.00
1.00
1.00
1.00
Assistant to the City Manager
50,252
69,347
1.00
1.00
1.00
1.00
Economic Development Director
71,910
99,236
0.33
0.00
0.00
0.00
4.33
4.00
4.00
4.00
Total Personnel
City of Azle 2016-2017 Budget
75
DEPARTMENT
City Secretary
DIVISION
Administration
ACCOUNT
01-511
PURPOSE STATEMENT:
To ensure continuity and order in the city's legislative process through guardianship of legal and historical
documents essential to the city's lifeline.
GOALS AND OBJECTIVES:
1. Provide support to the Mayor and City Council as they work to serve the residents of Azle
- - promote online subscriptions to agendas and minutes to increase information availabiltiy
2. Coordinance and administer municipal elections by educating voters and use of all media
- - effectively support the election/appoinmtne process for council, boards and commissions.
3. Manage and enhance the preservation of and access to the city's historical documents
- - review records retention disposition schedules and ensure proper accession of city's docs into archives
4. Improve Execution and processing of expenditures by continuously monitoring city secretary's budget
5. Redesign the City Clerk's website for improved user experience.
KEY POINTS OF PROPOSED BUDGET:
Personnel Services: Increase due to step increases, 2% cost of living increase, and increased benefit costs.
KEY INDICATORS OF PERFORMANCE:
FY 14-15 FY 15-16
FY 16-17
Actual
Estimate
Projection
5
5
25
Avg. number of hours spent researching and responding to information requests
303
390
300
Avg. number of days to update webpage with legislative and election documents
3
2
1
3850
2696
5000
Historical city documents electronically archived with the fiscal year (box)
Vault records processed for destruction within the fiscal year (total pounds)
City of Azle 2016-2017 Budget
76
DIVISION
Administration
DEPARTMENT
City Secretary
EXPENDITURE
SUMMARY:
ACCOUNT
01-511
FY 2012-13
FY 2013-14
FY 2014-15
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Actual
Actual
Estimated
Proposed
CM Rec.
Budgeted
Personnel Services
Supplies
Maintenance
Contractual Services
Capital
Total
80,621
65,248
90,513
92,927
93,925
95,615
95,615
4,503
5,772
1,668
1,600
1,600
1,600
1,600
-
-
-
-
-
-
-
14,285
12,909
25,605
29,140
14,200
14,200
14,200
-
-
-
-
-
-
-
99,409
83,929
117,786
123,667
109,725
111,415
111,415
120,000
100,000
80,000
Personnel Services
Supplies
60,000
Contractual Services
Capital
40,000
20,000
FY 2012-13
FY 2013-14
FY 2014-15
PERSONNEL:
Salary Range
City Secretary
53,262
73,501
Total Personnel
City of Azle 2016-2017 Budget
FY 2015-16
FY 2016-17
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Proposed
CM Rec.
Budgeted
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
77
DEPARTMENT
Municipal Court
DIVISION
Finance
ACCOUNT
01-512
PURPOSE STATEMENT:
The mission of this Court is to provide a friendly environment responding to the needs of all persons who come in
contact with the Azle Municipal Court and to maintain effective, accurate records while striving to earn a high
degree of public confidence.
GOALS AND OBJECTIVES:
* Increase outstanding warrant and past due citation collection
* Decrease the amount of outstanding warrants
KEY POINTS OF PROPOSED BUDGET:
Personnel Services: Increase due to step increases, 2% cost of living increase, and increased benefit costs.
KEY INDICATORS OF PERFORMANCE:
FY 14-15 FY 15-16 FY 16-17
Actual
Estimate
Projection
Cases Filed
4860
4950
5050
Cases Completed
3959
4000
4200
Non-Contested
2795
3000
3500
Dismissals including deferred adjudication
5632
6200
6000
Heard by Judge
2383
2400
2500
0
5
5
412
500
600
1243
1400
1500
Warrants Cleared
3903
4117
4300
Percentage of cases completed
0.81
0.81
0.83
2
2
2
33.89
33.7
34.07
Jury Trials
Dismissed by Prosecution
Completed for Non-Cash Credit (Time Served/Community Service/Indigency)
Average Processing time per case (hours)
Average operating cost per case
City of Azle 2016-2017 Budget
78
DEPARTMENT
Municipal Court
EXPENDITURE
SUMMARY:
DIVISION
Finance
ACCOUNT
01-512
FY 2012-13
FY 2013-14
FY 2014-15
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Actual
Actual
Estimated
Proposed
CM Rec.
Budgeted
Personnel Services
Supplies
Maintenance
Contractual Services
Capital
Total
133,962
141,189
134,716
144,468
149,876
152,361
152,361
2,755
5,003
3,345
4,500
4,500
4,500
4,500
307
124
88
600
600
600
600
15,306
14,066
14,706
17,200
18,850
18,850
18,850
-
-
-
-
-
-
-
152,329
160,382
152,855
166,768
173,826
176,311
176,311
160,000
140,000
120,000
Personnel Services
100,000
Supplies
80,000
Maintenance
60,000
Contractual Services
Capital
40,000
20,000
FY 2012-13
FY 2013-14
FY 2014-15
PERSONNEL:
Salary Range
FY 2015-16
FY 2016-17
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Proposed
CM Rec.
Budgeted
Municipal Court Judge
36,000
36,000
1.00
1.00
1.00
1.00
Court Administrator
39,332
54,278
1.00
1.00
1.00
1.00
Deputy Court Clerk
28,010
38,653
1.00
1.00
1.00
1.00
3.00
3.00
3.00
3.00
Total Personnel
City of Azle 2016-2017 Budget
79
DEPARTMENT
Mayor & Council
DIVISION
ACCOUNT
01-513
PURPOSE STATEMENT:
In partnership with the community, we are committed to providing quality services through thoughtful planning,
fiscal responsibility and accessible, responsive leadership resulting in a continuously improving quality of life.
GOALS AND OBJECTIVES:
Plan and prepare for the future needs of a growing city.
Achieve excellence in City government services.
Promote livability and community pride.
Maintain state mandated training standards for elected officials.
KEY POINTS OF PROPOSED BUDGET:
Contractual Services: Increase to allow for more Council and Staff participation at regional professional
organization events.
KEY INDICATORS OF PERFORMANCE:
FY 14-15 FY 15-16 FY 16-17
Actual
Estimate
Projection
Number of Regular Council Meetings
24
24
23
Number of Resolutions
14
19
20
Number of Ordinances
24
17
18
Number of Special Called Meetings
4
6
4
City of Azle 2016-2017 Budget
80
DEPARTMENT
Mayor & Council
EXPENDITURE
SUMMARY:
DIVISION
ACCOUNT
01-513
FY 2012-13
FY 2013-14
FY 2014-15
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Actual
Actual
Estimated
Proposed
CM Rec.
Budgeted
Personnel Services
1,745
1,836
2,079
2,068
2,068
2,068
2,068
Supplies
1,324
1,708
1,321
1,725
1,725
1,725
1,725
-
-
-
-
-
-
-
48,538
52,649
59,044
75,600
65,850
60,850
60,850
-
-
-
-
-
-
-
51,606
56,194
62,444
79,393
69,643
64,643
64,643
Maintenance
Contractual Services
Capital
Total
80,000
70,000
60,000
Personnel Services
50,000
Supplies
40,000
Contractual Services
30,000
Sundry
20,000
10,000
FY 2012-13
FY 2013-14
FY 2014-15
FY 2015-16
FY 2016-17
PERSONNEL:
FY 2014-15
FY 2015-16
FY 2016-17
Mayor
1
1
1
Councilmembers
6
6
6
7
7
7
Total Personnel
NOTE: Councilmembers are not counted in employee totals.
City of Azle 2016-2017 Budget
81
DEPARTMENT
Human Resources
DIVISION
Administration
ACCOUNT
01-515
PURPOSE STATEMENT:
The mission of the Human Resources Department is to work in collaboration with all City Department Heads to
develop and maintain efficient employee relations practices which will increase employee retention and
maximize workforce productivity and quality of services to the citizens of Azle. The Human Resources
Department strives to comply with changes in employment and labor laws which affect how the City must
identify and minimize potential liabilities.
GOALS AND OBJECTIVES:
Increase the effectiveness and efficiency of the Human Resources Department through:
Identification of cost effective training for employees at all levels within the organization
Continually reviewing position descriptions, personnel policies and practices for compliance with applicable laws
Providing Succession Planning advisement based on anticipated employment vacancy turnover
Maintaining effective communications with benefits providers to assure employees understand options/choices
Identification of recruitment resources to reach broader applicant pool
Timely processing of employment applications, FMLA, Worker's Compensation and Unemployment claims
New Hire Orientation Program Development and Implementation
Revision of City of Azle Personnel Policy by August of 2017
KEY POINTS OF PROPOSED BUDGET:
Personnel Services: Increase due to step increases, 2% cost of living increase, and increased benefit costs.
Increase requested to create a part-time position and an intern position.
Contractual Services: Increase requested to enhance HR functionality of the City's website.
KEY INDICATORS OF PERFORMANCE:
FY 14-15 FY 15-16 FY 16-17
Actual
Estimate
Projection
% of personnel requisitions processed/posted within 48 hours
NA
100
100
# of general training inititatives identified
NA
3
6
% of applications, leave requests and claims processed within 72 hours
NA
100
100
% of termed employees and expired applications archived within 80 hours
NA
100
100
Note: These performance indicators were not previously tracked prior to FY 15-16.
City of Azle 2016-2017 Budget
82
DIVISION
Administration
DEPARTMENT
Human Resources
EXPENDITURE
SUMMARY:
ACCOUNT
01-515
FY 2012-13
FY 2013-14
FY 2014-15
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Actual
Actual
Estimated
Proposed
CM Rec.
Budgeted
Personnel Services
-
37,209
83,037
89,140
115,516
94,275
94,275
Supplies
-
544
833
1,000
1,000
1,000
1,000
Maintenance
-
-
-
-
-
-
-
Contractual Services
-
1,541
6,199
8,550
8,550
10,955
10,955
Capital
-
-
-
-
-
-
-
Total
-
39,293
90,069
98,690
125,066
106,230
106,230
100,000
90,000
80,000
70,000
Personnel Services
60,000
Supplies
50,000
Maintenance
40,000
Contractual Services
30,000
Capital
20,000
10,000
FY 2012-13
FY 2013-14
FY 2014-15
PERSONNEL:
Salary Range
FY 2015-16
FY 2016-17
FY 2015-16
Actual
FY 2016-17
FY 2016-17
FY 2016-17
Proposed
CM Rec.
Budgeted
Human Resources Manager
52,715
72,747
1.00
1.00
1.00
1.00
PT Human Resources Aide
12,844
12,844
0.00
0.50
0.00
0.00
PT Human Resources Intern
5,280
5,280
0.00
0.25
0.00
0.00
1.00
1.75
1.00
1.00
Total Personnel
City of Azle 2016-2017 Budget
83
DEPARTMENT
Economic Development
DIVISION
Administration
ACCOUNT
01-517
PURPOSE STATEMENT:
To facilitate economic development within the City of Azle.
GOALS AND OBJECTIVES:
Establish a Business Retention & Expansion Program
Identify five (5) properties/buildings with the highest development potential and gather information on those by the
end of the 4th Quarter 2016
Develop a refined target business list based upon feasibility
Engage in Dialogue of Introduction to Opportunities in Azle and Relationship Development with Consultants,
Developers, and Brokers
Develop and implement an outreach plan to targeted consultants, commericial brokers, and retail developers in the
Dallas/Fort Worth market and set up meetings with six (6) representatives
Attend one ICSC event
Compile, Design, and Launch an economic development website for Azle
Work with City Staff to identify infrastructure goals for water/wastewater extensions to the most developable
properties
Explore the potential for a new commercial development in Azle anchored by the City of Azle government facility
KEY POINTS OF PROPOSED BUDGET:
Personnel Services: Increase due to step increases, 2% cost of living increase, and increased benefit costs.
Contractual Services: Increase requested for additional travel and training and dues and subscriptions.
Increase requested for façade grant funds in order to facilitate the program on the Parker County side of the
City.
KEY INDICATORS OF PERFORMANCE:
FY 14-15 FY 15-16
FY 16-17
Actual
Estimate
Projection
BRE Visits
NA
7
12
Site Selector/Developer Visits
NA
3
10
These are new indicators of performance that were not tracked prior to FY 15-16
City of Azle 2016-2017 Budget
84
DIVISION
Administration
DEPARTMENT
Economic Development
EXPENDITURE
SUMMARY:
ACCOUNT
01-517
FY 2012-13
FY 2013-14
FY 2014-15
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Actual
Actual
Estimated
Proposed
CM Rec.
Budgeted
Personnel Services
-
-
-
-
36,753
37,829
37,829
Supplies
-
-
-
-
1,716
1,716
1,716
Maintenance
-
-
-
-
-
-
-
Contractual Services
-
-
-
-
44,028
44,028
44,028
Capital
-
-
-
-
-
-
-
Total
-
-
-
-
82,497
83,573
83,573
50,000
45,000
40,000
35,000
Personnel Services
30,000
Supplies
25,000
Maintenance
20,000
Contractual Services
15,000
Capital
10,000
5,000
FY 2012-13
FY 2013-14
FY 2014-15
PERSONNEL:
Salary Range
Economic Development Director
71,910
99,236
Total Personnel
City of Azle 2016-2017 Budget
FY 2015-16
FY 2016-17
FY 2015-16
Actual
FY 2016-17
FY 2016-17
FY 2016-17
Proposed
CM Rec.
Budgeted
0.00
0.33
0.33
0.33
0.00
0.33
0.33
0.33
85
DEPARTMENT
Finance & Accounting
DIVISION
Finance
ACCOUNT
01-518
PURPOSE STATEMENT:
To provide accurate & timely financial data & analysis, while maintaining the City's debts, investments, and
general ledger and processing the City's accounts payable, payroll & cash receipts, administering City debts &
investments, overseeing City purchasing, and managing City risks.
GOALS AND OBJECTIVES:
Obtain Comprehensive Annual Financial Report award for fiscal year 2016.
Continue to implement new Governmental Accounting Standards Board pronouncements as required.
Assist other departments on the evaluation of capital acquisitions, and other procurement issues.
Continue to update the Capital Assets information systems for all funds.
Continue the investment program intiatives to improve returns on investments.
Promote Electronic Funds Transfer as a method of payment to the City's vendors
KEY POINTS OF PROPOSED BUDGET:
Personnel Services: Increase due to step increases, 2% cost of living increase, and increased benefit costs.
KEY INDICATORS OF PERFORMANCE:
FY 14-15
FY 15-16 FY 16-17
Actual
Estimate
Projection
Fund Financial Statements issued
180
180
180
Number of checks issued
4373
4300
4350
Total invoices paid
7624
7800
7850
Purchase Orders issued
339
285
300
100%
100%
100%
Percentage of payroll completed ontime
City of Azle 2016-2017 Budget
86
DEPARTMENT
Finance & Accounting
EXPENDITURE
SUMMARY:
DIVISION
Finance
ACCOUNT
01-518
FY 2012-13
FY 2013-14
FY 2014-15
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Actual
Actual
Estimated
Proposed
CM Rec.
Budgeted
Personnel Services
156,146
141,806
296,451
306,729
313,589
326,004
326,004
3,099
1,807
2,212
3,720
3,600
3,600
3,600
145
-
-
-
-
-
-
25,550
22,275
23,781
71,849
72,143
72,013
72,013
-
-
-
-
-
-
-
184,939
165,888
322,444
382,298
389,332
401,617
401,617
Supplies
Maintenance
Contractual Services
Capital
Total
350,000
300,000
250,000
Personnel Services
200,000
Supplies
150,000
Maintenance
Contractual Services
100,000
50,000
FY 2012-13
FY 2013-14
FY 2014-15
PERSONNEL:
Salary Range
FY 2015-16
FY 2016-17
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Proposed
CM Rec.
Budgeted
Director of Finance
76,639
105,762
1.00
1.00
1.00
1.00
Accountant/Accounting Analyst
35,542
49,047
2.00
2.00
2.00
2.00
I.T./Risk Administrator
50,252
69,347
1.00
1.00
1.00
1.00
4.00
4.00
4.00
4.00
Total Personnel
City of Azle 2016-2017 Budget
87
DEPARTMENT
Police
DIVISION
Public Safety
ACCOUNT
01-520
PURPOSE STATEMENT:
The Azle Police Department is committed to responsive service with a positive public perception. We are
dedicated to competent and consistent public service. We strive for fairness in all that we do.
GOALS AND OBJECTIVES:
To complete the Texas Police Chief's Association Best Practices Program and become a recognized department
To expand our public outreach by offering free home/business security inspections for residential and commercial
properties
To expand our Property and Evidence facility to accommodate the retention of evidence mandated by law
To continue our officer level community oriented policing efforts by making twelve (12) new citizen contacts
per month
To decrease our current estimated Average Response Time by 7.5%
To maintain or reduce our current level of Annual Part I Offenses
To Reduce Annual Traffic Crashes by 24 (8.4%)
KEY POINTS OF PROPOSED BUDGET:
Personnel Services: Increase due to step increases, 2% cost of living increase, and increased benefit costs.
Increase requested to upgrade two dispatcher positions and to add another officer position.
Supplies: Increase requested for new identification card print system and replacement computer for the
Administrative Assistant.
Maintenance: Increase for building maintenance.
KEY INDICATORS OF PERFORMANCE:
Calls for Police Service
FY 14-15 FY 15-16
FY 16-17
Actual
Estimate
Projection
29,423
23,121
19,914
Average Response Time in Minutes
3.41
4.03
3.72
Total Part I Offenses Annually
469
482
492
-29%
2.50%
2%
305
285
261
-0.04%
-7.00%
-8.40%
Increase (Decrease) of Part I Offenses Annually
Total Traffic Crashes Annually
Increase (Decrease) of Total Traffic Crashes Annually
City of Azle 2016-2017 Budget
88
DEPARTMENT
Police
DIVISION
Public Safety
EXPENDITURE
SUMMARY:
ACCOUNT
01-520
FY 2012-13
FY 2013-14
FY 2014-15
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Actual
Actual
Estimated
Proposed
CM Rec.
Budgeted
Personnel Services
2,041,202
2,059,737
2,094,374
2,280,361
2,374,977
2,370,479
2,370,479
112,071
132,109
97,455
107,620
118,875
116,375
116,375
Maintenance
45,214
35,141
41,667
45,413
39,465
39,465
39,465
Contractual Services
78,625
63,447
76,654
70,250
57,650
57,650
57,650
Capital
75,882
73,924
81,068
94,000
62,667
62,667
62,667
2,352,993
2,364,359
2,391,217
2,597,644
2,653,634
2,646,636
2,646,636
Supplies
Total
2,500,000
2,000,000
Personnel Services
1,500,000
Supplies
Maintenance
Contractual Services
1,000,000
Capital
500,000
FY 2012-13
FY 2013-14
FY 2014-15
PERSONNEL:
Salary Range
Dispatcher
30,900
42,642
FY 2015-16
FY 2016-17
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Proposed
CM Rec.
Budgeted
5.00
4.00
4.00
4.00
Senior Dispatcher
34,579
47,719
0.00
2.00
2.00
2.00
Dispatch Supervisor
37,918
52,327
1.00
0.00
0.00
0.00
Records Administrator
34,845
48,086
1.00
0.00
0.00
0.00
Dispatch/Records Manager
39,333
54,279
0.00
1.00
1.00
1.00
Police Officer
40,146
55,401
12.00
12.00
11.00
11.00
Admin Assistant
37,918
52,327
1.00
1.00
1.00
1.00
Police Corporal
43,342
59,812
5.00
5.00
5.00
5.00
Police Sergeant
49,742
68,619
4.00
5.00
5.00
5.00
Police Lieutenant
56,395
77,825
2.00
2.00
2.00
2.00
Chief of Police
75,137
103,689
1.00
1.00
1.00
1.00
32.00
33.00
32.00
32.00
Total Personnel
City of Azle 2016-2017 Budget
89
DEPARTMENT
Ambulance
DIVISION
Public Safety
ACCOUNT
01-521
PURPOSE STATEMENT:
Dedicated to the preservation of life and property by serving the community in a professional manner.
GOALS AND OBJECTIVES:
Increase Public Safety programs by 5% in the community.
Minimize the number of calls transported to hospitals other than HMNW
Review QA/ QI policies and procedures to enhance patient care.
Review and update current medical protocols
Review and revise Department strategic plan
Revew and revise department standard operating guidelines
KEY POINTS OF PROPOSED BUDGET:
Personnel Services: Increase due to step increases, 2% cost of living increase, and increased benefit costs.
Increase requested for additional FF/EMT position and the creation of a Captain position.
Supplies: Increase requested to cover the rising cost of medical supplies and linens.
Capital Outlay: Increase requested to replace an ambulance.
KEY INDICATORS OF PERFORMANCE:
FY 14-15
FY 15-16
FY 16-17
Actual
Estimated
Projection
Average Response times to EMS calls (in minutes)
5.47
5.35
5
Number of Calls
1965
1906
2000
Percentage Increase of Calls
7.32%
-3.00%
4.93%
Percentage Change of Mutual Aid requested to Azle
30.15%
-4.25%
0.00%
Number of Transports per year
1208
1262
1300
Number of Transports to hospitals other than HMNW
182
244
300
-3.19%
34.07%
22.95%
Percent increase of transports to hospitals other than Harris NW
City of Azle 2016-2017 Budget
90
DEPARTMENT
Ambulance
DIVISION
Public Safety
EXPENDITURE
SUMMARY:
ACCOUNT
01-521
FY 2012-13
FY 2013-14
FY 2014-15
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Actual
Actual
Estimated
Proposed
CM Rec.
Budgeted
Personnel Services
668,867
712,076
686,347
798,461
849,337
818,178
818,178
Supplies
59,328
56,154
62,975
81,567
86,002
86,002
86,002
Maintenance
13,538
15,547
21,329
24,600
25,750
25,750
25,750
106,923
97,866
95,624
146,950
148,900
148,900
148,900
9,421
1,594
-
55,001
240,000
240,000
240,000
-
-
-
-
-
-
-
858,077
883,238
866,275
1,106,579
1,349,989
1,318,830
1,318,830
Contractual Services
Capital
Debt Service
Total
900,000
800,000
700,000
Personnel Services
600,000
Supplies
500,000
Maintenance
400,000
Contractual Services
300,000
Capital
200,000
100,000
FY 2012-13
FY 2013-14
FY 2014-15
PERSONNEL:
Salary Range
FY 2015-16
FY 2016-17
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Proposed
CM Rec.
Budgeted
Firefighter / Paramedic
41,508
57,281
4.50
6.00
4.50
4.50
Engineer/ Paramedic
44,209
61,008
1.50
1.50
1.50
1.50
Firefighter - Lieutenant
54,358
75,013
1.50
1.50
1.50
1.50
Fire Marshall
57,523
79,381
0.50
0.50
0.50
0.50
Fire Chief
76,639
105,762
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.00
0.50
0.00
0.00
9.00
11.00
9.00
9.00
Part Time Emergency Service Administrator
Captain
71,910
99,236
Total Personnel
City of Azle 2016-2017 Budget
91
DEPARTMENT
Fire
DIVISION
Public Safety
ACCOUNT
01-522
PURPOSE STATEMENT:
Dedicated to the preservation of life and property by serving the community in a professional manner.
GOALS AND OBJECTIVES:
Increase Public Safety programs by 5% in the community.
Decrease Property loss by 5%
Reduce the average response time in the city to 5 minutes.
Minimize Down time of vehicles by reviewing and updating weekly and Monthly PM's.
Review and revise Department strategic plan
Revew and revise department standard operating guidelines
KEY POINTS OF PROPOSED BUDGET:
Personnel Services: Increase due to step increases, 2% cost of living increase, and increased benefit costs.
Increase requested for additional FF/EMT position and the creation of a Captain position.
KEY INDICATORS OF PERFORMANCE:
Average fire response times (in minutes)
Response Time Percentage change from Previous year
Total Number of Fire responses
Fire response percent change
FY 14-15
FY 15-16
FY 16-17
Actual
Estimated
Projection
6.52
6.12
6
-16.13%
-6.13%
-7.98%
1438
1800
1800
0.21%
25.17%
0.00%
Total dollar losses
$757,400
Dollar Loss Percentage Change
-83.49%
32.03%
0.00%
0
0
0
Fire related deaths in city
City of Azle 2016-2017 Budget
$1,000,000 $1,000,000
92
DIVISION
Public Safety
DEPARTMENT
Fire
EXPENDITURE
SUMMARY:
ACCOUNT
01-522
FY 2012-13
FY 2013-14
FY 2014-15
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Actual
Actual
Estimated
Proposed
CM Rec.
Budgeted
Personnel Services
669,187
716,284
688,569
798,461
849,337
818,178
818,178
Supplies
74,037
78,237
79,684
126,451
97,525
97,525
97,525
Maintenance
52,506
44,075
53,729
57,600
59,400
59,400
59,400
Contractual Services
50,580
50,069
57,059
92,515
92,965
92,965
92,965
Capital
44,721
376,043
380,061
20,000
-
-
-
-
-
-
-
-
-
-
891,030
1,264,708
1,259,102
1,095,027
1,099,227
1,068,068
1,068,068
Debt Service
Total
900,000
800,000
700,000
Personnel Services
600,000
Supplies
500,000
Maintenance
400,000
Contractual Services
300,000
Capital
200,000
100,000
FY 2012-13
FY 2013-14
FY 2014-15
PERSONNEL:
Salary Range
FY 2015-16
FY 2016-17
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Proposed
CM Rec.
Budgeted
Firefighter / Paramedic
41,508
57,281
4.50
6.00
4.50
4.50
Engineer/ Paramedic
44,209
61,008
1.50
1.50
1.50
1.50
Firefighter - Lieutenant
54,358
75,013
1.50
1.50
1.50
1.50
Fire Marshal
57,523
79,381
0.50
0.50
0.50
0.50
Fire Chief
76,639
105,762
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.00
0.50
0.00
0.00
9.00
11.00
9.00
9.00
Part Time Emergency Service Administrator
Captain
71,910
99,236
Total Personnel
City of Azle 2016-2017 Budget
93
DEPARTMENT
Animal Control
DIVISION
Public Safety
ACCOUNT
01-523
PURPOSE STATEMENT:
Animal Control provides efficient, courteous and prompt response to requests from citizens for all animal control
services and pro-actively educates citizens while reducing the number of stray animals.
GOALS AND OBJECTIVES:
To expand Animal Control coverage to include evening hours and week-ends
To Increase by 10% the number of animal adoptions
To Decrease The Number of Animals Euthanized by 5%
To equip Animal Control vehicles with radio, computer and video equipment
To create regular extended hours days for the Animal Control Shelter so the public can access services during
the evening and weekends.
KEY POINTS OF PROPOSED BUDGET:
Personnel Services: Increase due to step increases, 2% cost of living increase, and increased benefit costs.
Increase requested to convert part-time kennel tech position into full-time animal control officer position.
Supplies: Increase requested for the installation of a survellance system.
Contractual Services: Increase requested for additional employee training.
Capital Outlay: Increase requested for a second pickup with an air conditioned enclosure.
KEY INDICATORS OF PERFORMANCE:
FY 14-15 FY 15-16 FY 16-17
Actual
Estimate
Projection
Euthanization of animals
46
100
95
Animals impounded.
512
597
656
Complaints involving animals.
680
755
825
Animals Spay or Neutered
596
671
738
Pet license issued or renewed
98
271
299
City of Azle 2016-2017 Budget
94
DEPARTMENT
Animal Control
DIVISION
Public Safety
EXPENDITURE
SUMMARY:
ACCOUNT
01-523
FY 2012-13
FY 2013-14
FY 2014-15
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Actual
Actual
Estimated
Proposed
CM Rec.
Budgeted
Personnel Services
Supplies
Maintenance
Contractual Services
Capital
Total
127,085
115,129
145,584
156,088
194,993
164,368
164,368
31,358
31,196
31,782
33,820
38,630
38,630
38,630
9,496
4,976
4,134
4,450
6,306
6,306
6,306
39,504
38,682
35,336
45,425
46,208
46,208
46,208
-
43,421
-
-
50,000
-
-
207,443
233,404
216,836
239,783
336,137
255,512
255,512
180,000
160,000
140,000
Personnel Services
120,000
Supplies
100,000
Maintenance
80,000
Contractual Services
60,000
Capital
40,000
20,000
FY 2012-13
FY 2013-14
FY 2014-15
FY 2015-16
PERSONNEL:
FY 2016-17
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Proposed
CM Rec.
Budgeted
Animal Control Officer
28,446
39,255
1.00
2.00
1.00
1.00
Animal Control Supervisor
37,471
51,710
1.00
1.00
1.00
1.00
Kennel Tech
24,200
33,396
1.00
1.00
1.00
1.00
1.00
0.00
1.00
1.00
4.00
4.00
4.00
4.00
PT Kennel Tech
7,800
Total Personnel
City of Azle 2016-2017 Budget
95
DEPARTMENT
Code Enforcement
DIVISION
Public Services
ACCOUNT
01-524
PURPOSE STATEMENT:
The mission of the Code Enforcement Department is to contribute to a high quality of life by providing and
maintaining a sound, user-friendly system to assist persons involved in development and to protect the health,
safety, and welfare of citizens.
GOALS AND OBJECTIVES:
To provide high quality community related services in partnership with the citizens of Azle.
Operate with maximum effectiveness and exceptional service to the community.
Develope a reputation for excellence through pride, professionalism, and demonstrated results.
Update and distribute educational materials to contractors working in the city to reduce reinspections.
Update and distribute educational materials to the citizens of Azle to gain voluntary compliance with City codes.
Increase voluntary code compliance through education.
KEY POINTS OF PROPOSED BUDGET:
Personnel Services: Increase due to step increases, 2% cost of living increase, and increased benefit costs.
KEY INDICATORS OF PERFORMANCE:
FY 14-15 FY 15-16 FY 16-17
Actual
Estimate
Projection
Respond to complaints within 1 working day
N/A
98%
98%
Reinspect properties within 2 days of due date
N/A
95%
95%
Contract mowers within 3 days of due date
N/A
92%
92%
These are new indicators of performance that were not tracked prior to FY 15-16
City of Azle 2016-2017 Budget
96
DEPARTMENT
Code Enforcement
EXPENDITURE
SUMMARY:
DIVISION
Public Services
ACCOUNT
01-524
FY 2012-13
FY 2013-14
FY 2014-15
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Actual
Actual
Estimated
Proposed
CM Rec.
Budgeted
Personnel Services
25,753
36,578
37,429
52,235
54,420
55,659
55,659
Supplies
2,562
3,976
2,959
4,400
4,050
4,050
4,050
Maintenance
2,906
455
1,876
2,200
2,000
2,000
2,000
18,904
10,054
14,312
23,200
22,400
22,400
22,400
-
-
-
-
-
-
-
50,126
51,063
56,576
82,035
82,870
84,109
84,109
Contractual Services
Capital
Total
60,000
50,000
Personnel Services
40,000
Supplies
30,000
Maintenance
Contractual Services
20,000
Capital
10,000
FY 2012-13
FY 2013-14
FY 2014-15
PERSONNEL:
Salary Range
Ordinance Officer/Inspector
34,579
47,719
Total Personnel
City of Azle 2016-2017 Budget
FY 2015-16
FY 2016-17
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Proposed
CM Rec.
Budgeted
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
97
DEPARTMENT
Maintenance
DIVISION
Public Services
ACCOUNT
01-525
PURPOSE STATEMENT:
The department strives to provide efficient and effective maintenance and repairs to all city owned vehicles and
equipment.
GOALS AND OBJECTIVES:
Improve the Maintenance request and tracking system
Improve the Inventory control system
Improve the system to outsource major vehicle repairs.
Reduce the number of unit returns for incomplete service.
Reduce the number of vehicles outsourced by training the mechanics
Prepare a Department budget that maintains current or improved levels of service in the most cost efficient
manner.
KEY POINTS OF PROPOSED BUDGET:
Personnel Services: Increase due to step increases, 2% cost of living increase, and increased benefit costs.
KEY INDICATORS OF PERFORMANCE:
FY 14-15 FY 15-16 FY 16-17
Actual
Estimate
Projection
Vehicles & Equipment Serviced or repaired
339
357
367
Vehicles & Equipment Outsourced for Service or repair
30
30
30
Average repair time (in hours)
2.8
2.85
3
Average oil change time (in min.)
45
45
45
Number of returns for incomplete service
2
0
0
City of Azle 2016-2017 Budget
98
DEPARTMENT
Maintenance
EXPENDITURE
SUMMARY:
DIVISION
Public Services
ACCOUNT
01-525
FY 2012-13
FY 2013-14
FY 2014-15
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Actual
Actual
Estimated
Proposed
CM Rec.
Budgeted
Personnel Services
63,778
68,817
73,195
84,231
87,243
88,331
88,331
Supplies
5,331
7,122
9,015
6,850
7,021
6,938
6,938
Maintenance
4,983
5,347
8,661
6,550
6,714
6,600
6,600
Contractual Services
2,469
4,194
4,702
6,700
6,868
6,750
6,750
-
-
-
-
-
-
-
76,561
85,480
95,573
104,331
107,846
108,619
108,619
Capital
Total
100,000
90,000
80,000
70,000
Personnel Services
60,000
Supplies
50,000
Maintenance
40,000
Contractual Services
30,000
Capital
Personnel
20,000 Services: Increase due to cost of living raises.
Maintenance:
Cost to install a central heating and A/C in the Garage and the Street Department offices.
10,000
FY 2012-13
FY 2013-14
FY 2014-15
PERSONNEL:
Salary Range
FY 2015-16
FY 2016-17
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Proposed
CM Rec.
Budgeted
Chief Mechanic
37,471
51,710
1.00
1.00
1.00
1.00
P/T Lube Tech.
13,048
13,048
1.00
1.00
1.00
1.00
2.00
2.00
2.00
2.00
Total Personnel
City of Azle 2016-2017 Budget
99
DEPARTMENT
Streets
DIVISION
Public Works
ACCOUNT
01-531
PURPOSE STATEMENT:
The City of Azle Street Department is responsible for the maintenance of street repairs, maintenance and
installation of traffic signs and barricades, repair and replacement of curbs and gutters, installation and repairs of
storm sewers and drains.
GOALS AND OBJECTIVES:
To reduce the time with complaints and work orders.
Reclaim/overlay collector or arterial streets.
Improve the city's drainage channels.
KEY POINTS OF PROPOSED BUDGET:
Personnel Services: Increase due to step increases, 2% cost of living increase, and increased benefit costs.
Increase requested to convert two part-time positions into one full-time position.
Contractual Services: Increase requested for additional staff training and for participation in the North Central
Texas Council of Governments Public Services Program.
KEY INDICATORS OF PERFORMANCE:
FY 14-15
FY 15-16
FY 16-17
Actual
Estimate
Projection
12
15
15
Road Rehab Cost per Mile @ 31 feet of road width (Contracted)
$450,000
$459,291
$475,000
Road Rehab Cost per Mile @ 31 feet of road width (Tarrant County)
$307,720
$320,000
$340,000
16,267
17,800
17,500
118
110
110
Average # of days once notified to repair utility patches.
Linear feet of storm channels improved.
Total # of storm culverts cleaned.
City of Azle 2016-2017 Budget
100
DEPARTMENT
Streets
DIVISION
Public Works
EXPENDITURE
SUMMARY:
ACCOUNT
01-531
FY 2012-13
FY 2013-14
FY 2014-15
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Actual
Actual
Estimated
Proposed
CM Rec.
Budgeted
Personnel Services
192,200
241,056
248,084
310,720
352,044
342,821
361,632
Supplies
30,593
30,244
32,158
38,910
39,881
39,881
39,881
Maintenance
40,646
39,514
62,485
53,041
45,509
45,509
45,509
Contractual Services
28,636
34,758
9,136
16,135
19,356
19,356
19,356
Capital
65,963
21,710
40,400
30,000
-
-
-
-
-
-
-
-
-
-
358,039
367,282
392,262
448,806
456,790
447,567
466,378
Debt Service
Total
400,000
350,000
300,000
Personnel Services
250,000
Supplies
200,000
Maintenance
Contractual Services
150,000
Capital
100,000
50,000
FY 2012-13
FY 2013-14
FY 2014-15
PERSONNEL:
Salary Range
FY 2015-16
FY 2016-17
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Proposed
CM Rec.
Budgeted
Street Maintenance I
24,200
33,396
0.00
2.00
1.00
2.00
Street Maintenance II
28,010
38,653
2.00
1.00
1.00
1.00
Street Maintenance III
32,383
44,689
1.00
1.00
1.00
1.00
Crewleader
34,579
47,719
1.00
1.00
1.00
1.00
Superintendent
52,715
72,747
1.00
1.00
1.00
1.00
Seasonal Part-time Mowing
8,580
2.00
0.00
2.00
0.00
7.00
6.00
7.00
6.00
Total Personnel
City of Azle 2016-2017 Budget
101
DEPARTMENT
Community Development
DIVISION
Administration
ACCOUNT
01-532
PURPOSE STATEMENT:
The Community Development Department assists in promoting the efficient and orderly development of private
properties and businesses through zoning, subdivision review, site plan approval and building inspections.
Community Development also provides assistance to citizens, contractors and developers. We strive to assist in
resolving development related issues in the most economical way possible.
GOALS AND OBJECTIVES:
Scan all plats into laserfiche
Explore paperless permit submittal for new residential construction
Explore ways to have plat links on City webpage
KEY POINTS OF PROPOSED BUDGET:
Personnel Services: Increase due to step increases, 2% cost of living increase, and increased benefit costs.
Increase requested for Building Monitor program.
KEY INDICATORS OF PERFORMANCE:
FY 14-15 FY 15-16 FY 16-17
Actual
Estimate
Projection
Review new residential plans within two business days
N/A
94%
96%
Review new commercial plans within seven business days
N/A
100%
100%
Review miscellaneous residential permits within one day of submittal
N/A
90%
90%
Review miscellaneous commericial plans within three day of submittal
N/A
100%
100%
These are new indicators of performance there not tracked prior to FY 15-16
City of Azle 2016-2017 Budget
102
DEPARTMENT
Community Development
EXPENDITURE
SUMMARY:
DIVISION
Adminstration
ACCOUNT
01-532
FY 2012-13
FY 2013-14
FY 2014-15
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Actual
Actual
Estimated
Proposed
CM Rec.
Budgeted
Personnel Services
100,187
105,854
130,255
140,147
148,897
152,157
152,157
2,421
5,252
1,885
2,250
2,250
2,250
2,250
435
-
35
-
-
-
-
52,467
59,826
72,906
13,770
13,820
13,820
13,820
-
-
-
-
-
-
-
155,511
170,933
205,080
156,167
164,967
168,227
168,227
Supplies
Maintenance
Contractual Services
Capital
Total
160,000
140,000
120,000
Personnel Services
100,000
Supplies
80,000
Maintenance
60,000
Contractual Services
40,000
20,000
FY 2012-13
FY 2013-14
FY 2014-15
PERSONNEL:
Salary Range
FY 2015-16
FY 2016-17
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Proposed
CM Rec.
Budgeted
Development Services Manager
52,715
72,747
1.00
1.00
1.00
1.00
Permit Clerk
28,010
38,653
1.00
1.00
1.00
1.00
Part-Time Building Monitor
3,000
8,000
2.00
2.00
2.00
2.00
4.00
4.00
4.00
4.00
Total Personnel
City of Azle 2016-2017 Budget
103
DEPARTMENT
Parks & Recreation
DIVISION
Public Works
ACCOUNT
01-552
PURPOSE STATEMENT:
The City of Azle Parks and Recreation department strives to provide and maintain adequate parks and
recreation facilities with a safe and pleasant environment. The department is responsible for the maintenance
of community buildings, recreation programs, and park grounds.
GOALS AND OBJECTIVES:
To continue the recreation programs being offered to the community.
To continue improving special events program.
To continue improving the amenities in the city parks to provide a better place for families to enjoy and relax.
KEY POINTS OF PROPOSED BUDGET:
Personnel Services: Increase due to step increases, 2% cost of living increase, and increased benefit costs.
Supplies: Increase requested to cover items related to proposed splash pad.
Maintenance: Increases requested for various community building maintenance projects.
Contractual Services: Increase requested for training for Park Board members and additional park special
events and related items.
KEY INDICATORS OF PERFORMANCE:
FY 14-15 FY 15-16 FY 16-17
Actual
Estimate
Projection
1,850
1,300
1,200
Inspect playgrounds and exercise stations every 30 days.
NA*
95%
100%
Inspect community buildings every 30 days.
NA*
90%
100%
Inspect irrigation stations every 30 days.
NA*
95%
100%
Trap and deliver mosquitoes to THD every week during testing season.
NA*
95%
95%
Total hours spent mowing city parks.
*These are new indicators of performance there not tracked prior to FY 15-16
City of Azle 2016-2017 Budget
104
DEPARTMENT
Parks & Recreation
EXPENDITURE
SUMMARY:
DIVISION
Public Works
ACCOUNT
01-552
FY 2012-13
FY 2013-14
FY 2014-15
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Actual
Actual
Estimated
Proposed
CM Rec.
Budgeted
Personnel Services
214,384
216,049
232,452
293,117
298,716
303,441
303,441
Supplies
38,140
29,874
30,538
31,039
44,530
40,030
40,030
Maintenance
28,673
37,934
69,761
186,817
140,715
89,310
89,310
Contractual Services
50,108
58,451
76,228
83,080
105,215
94,420
94,420
Capital
54,342
9,044
62,859
32,000
83,500
6,000
6,000
385,648
351,353
471,839
626,053
672,676
533,201
533,201
Total
350,000
300,000
250,000
Personnel Services
200,000
Supplies
Maintenance
150,000
Contractual Services
100,000
Capital
50,000
FY 2012-13
FY 2013-14
FY 2014-15
FY 2015-16
PERSONNEL:
Salary Range
FY 2016-17
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Proposed
CM Rec.
Budgeted
Park Maintenance I
24,200
33,396
0.00
2.00
2.00
2.00
Park Maintenance II
28,010
38,653
3.00
1.00
1.00
1.00
Crewleader
34,579
47,719
1.00
1.00
1.00
1.00
Park Superintendent
52,715
72,747
1.00
1.00
1.00
1.00
5.00
5.00
5.00
5.00
Total Personnel
City of Azle 2016-2017 Budget
105
DEPARTMENT
Library
DIVISION
Administration
ACCOUNT
01-555
PURPOSE STATEMENT:
The goal of the Azle Memorial Library is to inform, educate, and serve the Azle community and school district by
providing books, materials and services in a courteous and professional manner.
GOALS AND OBJECTIVES:
Increase circulation by providing a current, easily accessible collection of materials that meets community
needs, therefore meeting or exceeding FY 2016 circulation rates.
To meet patron material needs/demand, as well as replacing outdated/damaged materials by: fulfilling patron
requests; increasing digital content; replacing outdated materials; making repairs in a timely manner.
To increase program attendance over previous years by providing relevant programs with successful marketing.
To offer relevant and needed services to non-users, thus adding an additional 2,000+ library accounts
To increase computer usage by at least 2% completing computer upgrades and keeping up with IT maintenance.
To meet informational needs of the public by increasing reference and computer assistance.
KEY POINTS OF PROPOSED BUDGET:
Personnel Services: Increase due to step increases, 2% cost of living increase, and increased benefit costs.
Personnel Services: Increase requested for additional part-time hours and to upgrade one Library Assistant I
position to Library Assistant II.
Supplies: Increase requested for patron computer upgrades and books/audiovisual purchases.
Contractual Services: Increase requested for software licensing fees, professional organization dues, and
staff training.
KEY INDICATORS OF PERFORMANCE:
Total circulation
FY 14-15
FY 15-16
FY 16-17
Actual
Estimate
Projection
226,279
236,936
240,000
New library cards issued
1,995
2,000
21,000
New Materials Added (Books, Audiobooks, Videos)
4,973
5,155
5,225
59,139
60,000
61,500
316
328
328
Program attendance
11,874
13,392
13,500
Computer usage (number of patrons using during the year)
23,735
22,000
23,850
76
52
76
32,703
38,542
40,000
Reference Assistance
1,157
1,200
1,300
Computer/Technology Assistance
3,781
3,800
3,900
Total Holdings
Total number of program events
Number of continuing education hours completed by staff
Fines and Fees Revenue
City of Azle 2016-2017 Budget
106
DIVISION
Administration
DEPARTMENT
Library
EXPENDITURE
SUMMARY:
ACCOUNT
01-555
FY 2012-13
FY 2013-14
FY 2014-15
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Actual
Actual
Estimated
Proposed
CM Rec.
Budgeted
Personnel Services
274,514
295,818
316,668
344,046
374,679
375,497
375,497
44,983
61,198
54,665
69,280
92,630
92,630
92,630
5,944
9,929
20,688
18,820
19,370
19,370
19,370
113,551
131,164
137,156
150,354
155,897
155,897
155,897
-
-
-
-
-
-
-
438,992
498,108
529,177
582,500
642,576
643,394
643,394
Supplies
Maintenance
Contractual Services
Capital
Total
400,000
350,000
300,000
Personnel Services
250,000
Supplies
200,000
Maintenance
Contractual Services
150,000
Capital
100,000
50,000
FY 2012-13
FY 2013-14
FY 2014-15
PERSONNEL:
Salary Range
FY 2015-16
FY 2016-17
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Proposed
CM Rec.
Budgeted
Library Assistant I
26,577
36,677
3.00
2.00
2.00
2.00
Library Assistant II
34,579
47,719
0.00
1.00
1.00
1.00
Librarian
39,333
54,279
2.00
2.00
2.00
2.00
Library Director
45,762
63,152
1.00
1.00
1.00
1.00
Part-time Library Asst.
1,440
13,104
3.00
4.00
3.00
3.00
9.00
10.00
9.00
9.00
Total Personnel
City of Azle 2016-2017 Budget
107
DEPARTMENT
Public Buildings
DIVISION
ACCOUNT
01-556
PURPOSE STATEMENT:
To provide clean, safe, attractive and comfortable environment for community & staff by ensuring efficient &
economical maintenance & operation of City Hall & Library building systems and support equipment.
GOALS AND OBJECTIVES:
Reduce electrical costs by 5%.
Improve janitorial services to city facilities.
KEY POINTS OF PROPOSED BUDGET:
No new significant increases or requests.
KEY INDICATORS OF PERFORMANCE:
Facilities maintained
Maintenance cost per facility (per year)
M & O cost per capita
City of Azle 2016-2017 Budget
FY 14-15
FY 15-16
FY 16-17
Actual
Estimate
Projection
3
3
3
$18,810
$10,513
$10,625
$5.07
$2.76
$2.79
108
DEPARTMENT
Public Buildings
EXPENDITURE
SUMMARY:
DIVISION
ACCOUNT
01-556
FY 2012-13
FY 2013-14
FY 2014-15
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Actual
Actual
Estimated
Proposed
CM Rec.
Budgeted
Personnel Services
-
-
-
-
-
-
-
4,496
4,465
6,046
6,140
6,275
6,275
6,275
23,166
21,477
37,584
12,400
12,100
12,100
12,100
205,024
206,206
196,188
204,700
202,800
202,800
202,800
-
-
-
-
-
-
-
232,686
232,147
239,818
223,240
221,175
221,175
221,175
Supplies
Maintenance
Contractual Services
Capital
Total
250,000
200,000
150,000
Supplies
Maintenance
100,000
Contractual Services
50,000
FY 2012-13
FY 2013-14
FY 2014-15
FY 2015-16
FY 2016-17
PERSONNEL:
None
City of Azle 2016-2017 Budget
109
DEPARTMENT
Non-Department
DIVISION
ACCOUNT
01-558
PURPOSE STATEMENT:
To allocate costs that are shared by some or all the departments.
GOALS AND OBJECTIVES:
To prudently manage City risks.
To properly maintain and keep the City's information technology system up-to-date.
KEY POINTS OF PROPOSED BUDGET:
Contractual Services: Increase requested for the City's participation in Servolution's Good Neighbors program,
additional funds for IT Management with Versatrust, and website improvement tools.
City of Azle 2016-2017 Budget
110
DIVISION
DEPARTMENT
Non-Department
EXPENDITURE
SUMMARY:
ACCOUNT
01-558
FY 2012-13
FY 2013-14
FY 2014-15
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Actual
Actual
Estimated
Proposed
CM Rec.
Budgeted
Personnel Services
3,005
6,620
49
-
-
-
-
23,623
34,689
27,004
30,200
29,600
29,600
29,600
243,016
264,848
245,974
286,785
288,453
288,453
288,453
3,425
39,248
251
-
-
-
-
Supplies
Contractual Services
Capital
Debt Serivce
Total
2,643
-
-
14,062
-
-
-
275,712
345,405
273,278
331,047
318,053
318,053
318,053
350,000
300,000
250,000
Personnel Services
Supplies
200,000
Contractual Services
150,000
Capital
Debt Service
100,000
50,000
FY 2012-13
FY 2013-14
FY 2014-15
FY 2015-16
FY 2016-17
None
City of Azle 2016-2017 Budget
111
Debt Service Fund
The Debt Service Fund is used to account for payment of principal and interest on the
City’s General Obligation Bonds and Certificates of Obligation. An ad valorem tax is
levied and allocated annually to the debt service in amounts sufficient to service the
debt payments.
The fund is accounted for on a modified accrual basis of accounting. Revenues are
recorded when available and measurable. Expenditures are recorded when the liability
is incurred.
The City charter does not establish any legal debt limits for the City of Azle. Under the
provisions of state law, the maximum tax rate is limited to $2.50 per $100 assessed
valuation. The City’s rate of $0.6795 (including $0.118938 for debt service) is $1.8205
below the state maximum rate.
City of Azle 2016-2017 Budget
113
DEBT SERVICE FUND – IN BRIEF
Current debt service for outstanding obligations is $878,066. This is an increase of $11,559
from FY 2015-16. However, the total amount allocated to debt service is actually $61,601 less
than the previous year because of the early retirement of all debt related to Cross Timbers Golf
Course. Final action was taken to pay this obligation in full during December 2015
approximately nine and a half years early. To finance the current debt service obligation, the
budget provides for estimated ad valorem taxes of $858,666, delinquent tax revenue, penalties
and interest of $12,000, and interest income of $400.
Total outstanding debt obligations for the City as of October 1, 2016 are projected to be
$14,326,667, which is an increase of $8,848,335. This projected increase is attributable to the
anticipated issuance of certificates of obligation in the amount of approximately $9,580,000 in
September 2016 to fund the construction of a new City Hall/Police Station facility. However, the
new debt will be structured in such a way that will not have a significant effect, if any, on the tax
rate in subsequent years. None of the City’s current obligations expire this year.
The ad valorem tax rate for the interest and sinking fund is $0.1380 per $100 valuation, which is
a decrease of $0.019062 cents from the 2015 interest and sinking fund tax rate.
City of Azle 2016-2017 Budget
114
City of Azle
General Obligation Debt Service Fund
Summary of Revenues and Expenditures
Beginning Balance
Revenue
Ad Valorem Taxes
Penalty & Interest
Delinquent Tax Revenue
Transfer from Golf Fund
Transfer from Utility Fund
Transfer from Golf Course Gas Royalty
Interest Earnings
FY 15-16
Budget
37,213
FY 15-16
Estimate
37,213
FY 16-17
Proposed
51,957
FY 16-17
CM Rec.
51,957
FY 16-17
Approved
51,957
926,011
5,000
7,000
20,000
200
926,011
5,000
7,000
20,000
400
858,666
5,000
7,000
400
858,666
5,000
7,000
400
858,666
5,000
7,000
400
958,211
958,411
871,066
871,066
871,066
651,667
80,000
2,000
214,840
3,500
651,667
80,000
208,000
4,000
496,667
381,399
4,000
496,667
381,399
4,000
496,667
381,399
4,000
952,007
943,667
882,066
882,066
882,066
43,417
51,957
40,957
40,957
40,957
Expenditures
Principal
Additional 2010 Ref. Bonds Principal
Additional 2010 Ref. Bonds Interest
Interest
Agent Fees
Ending Balance
City of Azle 2016-2017 Budget
115
City of Azle
General Obligation Debt Service Fund
Schedule and Description of Accounts
Certificates of Obligation and General Obligation Refunding Bonds
Date of
Issue
Original
Issue
Bonds
Outstanding
10/1/2016
Certificates of Obligation
Series 2006 4.0% to 4.2%
Series Due 8/15/2007 to 8/15/2027
8/15/2006
$ 2,700,000
$ 1,685,000
General Obligation Refunding Bonds
Series 2010 2.00% to 3.50%
Series Due 8/15/2010 to 8/15/2020
2/15/2010
$ 4,938,333
$
Certificates of Obligation
Series 2011 2.0% to 4.5%
Series Due 8/15/2011 to 2/15/2031
4/15/2011
$ 3,150,000
$ 2,495,000
9/20/2016 $ 9,580,000
Anticipated
$ 9,580,000
Description, Interest
& Maturity Date
Certificates of Obligation
Series 2016 2.0% to 4.0%
Series Due 2/1/2017 to 2/1/2041
City of Azle 2016-2017 Budget
566,667
116
City of Azle
General Obligation Debt Service Fund
Overview of Debt Service Expenditures
2015-16
Budget
Account Description
Principal Payment
$
2016-17
Approved
651,667
$
496,667
2006 Certificates of Obligation
120,000
125,000
2010 General Obligation Refunding Bonds
411,667
136,667
2011 Certificates of Obligation
120,000
125,000
-
110,000
2016 Certificates of Obligation (Anticipated)
Interest Payment
$
214,840
$
381,399
2006 Certificates of Obligation
74,183
69,383
2010 General Obligation Refunding Bonds
32,907
18,157
107,750
103,763
-
190,096
2011 Certificates of Obligation
2016 Certificates of Obligation (Anticipated)
TOTALS
City of Azle 2016-2017 Budget
$
866,507
$
878,066
117
City of Azle
Annual Debt Service Requirements - Combined Summary
As of October 1, 2016
Year
Ending
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
2041
Debt
Outstanding
14,326,667
13,830,000
13,360,000
12,871,667
12,370,000
11,915,000
11,445,000
10,960,000
10,455,000
9,935,000
9,395,000
8,835,000
8,315,000
7,775,000
7,220,000
6,645,000
6,055,000
5,450,000
4,830,000
4,195,000
3,545,000
2,875,000
2,185,000
1,480,000
750,000
Principal
496,667
470,000
488,333
501,667
455,000
470,000
485,000
505,000
520,000
540,000
560,000
520,000
540,000
555,000
575,000
590,000
605,000
620,000
635,000
650,000
670,000
690,000
705,000
730,000
750,000
Interest
381,398
408,574
392,897
376,254
358,066
343,623
328,493
312,288
295,053
276,843
257,405
235,727
219,681
202,809
185,100
169,070
154,757
139,719
123,998
107,613
89,880
70,840
51,310
31,220
10,500
Total
878,064
878,574
881,231
877,921
813,066
813,623
813,493
817,288
815,053
816,843
817,405
755,727
759,681
757,809
760,100
759,070
759,757
759,719
758,998
757,613
759,880
760,840
756,310
761,220
760,500
$1,000,000
$900,000
$800,000
$700,000
$600,000
Interest
$500,000
Principal
$400,000
$300,000
$200,000
$100,000
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
2041
$-
City of Azle 2016-2017 Budget
118
City of Azle
Annual Debt Service Requirements - 2006 Certificates of Obligation
As of October 1, 2016
Year
Ending
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
Debt
Outstanding
1,685,000
1,560,000
1,430,000
1,295,000
1,155,000
1,010,000
860,000
700,000
535,000
365,000
185,000
Principal
125,000
130,000
135,000
140,000
145,000
150,000
160,000
165,000
170,000
180,000
185,000
Interest
69,383
64,383
59,183
53,783
48,043
42,098
35,873
29,233
22,385
15,330
7,770
Total
194,383
194,383
194,183
193,783
193,043
192,098
195,873
194,233
192,385
195,330
192,770
$250,000
$200,000
$150,000
Interest
Principal
$100,000
$50,000
$-
City of Azle 2016-2017 Budget
119
City of Azle
Annual Debt Service Requirements - 2010 General Obligation Refunding Bonds
As of October 1, 2016
Year
Ending
2017
2018
2019
2020
Debt
Outstanding
566,667
430,000
290,000
146,667
Principal
136,667
140,000
143,333
146,667
Interest
18,157
14,057
9,717
4,987
Total
154,823
154,057
153,050
151,653
$160,000
$155,000
$150,000
$145,000
Interest
$140,000
Principal
$135,000
$130,000
$125,000
City of Azle 2016-2017 Budget
120
City of Azle
Annual Debt Service Requirements - 2011 Certificates of Obligation
As of October 1, 2016
Year
Ending
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
Debt
Outstanding
2,495,000
2,370,000
2,245,000
2,110,000
1,970,000
1,825,000
1,675,000
1,520,000
1,360,000
1,190,000
1,015,000
830,000
635,000
430,000
220,000
Principal
125,000
125,000
135,000
140,000
145,000
150,000
155,000
160,000
170,000
175,000
185,000
195,000
205,000
210,000
220,000
Interest
103,763
99,075
93,875
88,375
82,675
76,775
70,675
64,175
57,163
49,613
41,513
32,963
23,963
14,625
4,950
Total
228,763
224,075
228,875
228,375
227,675
226,775
225,675
224,175
227,163
224,613
226,513
227,963
228,963
224,625
224,950
$250,000
$200,000
$150,000
Interest
Principal
$100,000
$50,000
$-
City of Azle 2016-2017 Budget
121
City of Azle
Annual Debt Service Requirements - 2016 Certificates of Obligation
As of October 1, 2016
Year
Ending
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
2041
****Anticipated 9/20/2016 - Figures Subject to Change****
Debt
Outstanding
Principal
Interest
Total
9,580,000
110,000
190,096
300,096
9,470,000
75,000
231,060
306,060
9,395,000
75,000
230,123
305,123
9,320,000
75,000
229,110
304,110
9,245,000
165,000
227,348
392,348
9,080,000
170,000
224,750
394,750
8,910,000
170,000
221,945
391,945
8,740,000
180,000
218,880
398,880
8,560,000
180,000
215,505
395,505
8,380,000
185,000
211,900
396,900
8,195,000
190,000
208,122
398,122
8,005,000
325,000
202,764
527,764
7,680,000
335,000
195,718
530,718
7,345,000
345,000
188,184
533,184
7,000,000
355,000
180,150
535,150
6,645,000
590,000
169,070
759,070
6,055,000
605,000
154,757
759,757
5,450,000
620,000
139,719
759,719
4,830,000
635,000
123,998
758,998
4,195,000
650,000
107,613
757,613
670,000
89,880
759,880
3,545,000
2,875,000
690,000
70,840
760,840
2,185,000
705,000
51,310
756,310
1,480,000
730,000
31,220
761,220
750,000
750,000
10,500
760,500
$800,000
$700,000
$600,000
$500,000
$400,000
$300,000
Interest
Principal
$200,000
$100,000
$-
City of Azle 2016-2017 Budget
122
Utility Fund
The Utility Fund is one of three enterprise funds in the City. Its purpose is to account for
operations that are financed and operated in a manner similar to a private business
enterprise – where the intent of the City Council is that the cost of providing services to
the general public on a continuing basis be financed or recovered primarily through user
charges.
The Utility Fund is used to account for user fees charged to residential and commercial
units serviced by the City of Azle. All activities necessary to provide such services are
accounted for in this fund, including, but not limited to, administration, billing, operations,
maintenance and debt service.
Accounting records for the Utility Fund are maintained on the accrual basis.
City of Azle 2016-2017 Budget
123
UTILITY FUND – IN BRIEF
REVENUES
Total Utility Fund revenues of $7,559,801 are projected for FY 2016-17. This reflects an
increase of $157,207 (2.12%) over the FY 2015-16 budget. This projection is based on a
modest increase in consumption as a result of watering restrictions that were lifted in June 2015
and an increase in the total number of accounts added from new residential home construction.
In addition, the rate charged to the City of Pelican Bay for contract wastewater treatment was
increased in January 2016.
As previously mentioned in the narrative for the General Fund, the number of new homes
constructed in the City has steadily increased over the last few years. The chart below shows
the total number of homes constructed in the City of Azle since FY 2008-09.
New Residential Construction Permits Issued
200
180
160
140
120
100
80
60
40
20
0
FY 08-09
Actual
FY 09-10
Actual
FY 10-11
Actual
FY 11-12
Actual
FY 12-13
Actual
FY 13-14
Actual
FY 14-15
Actual
FY 15-16 FY 16-17
Actual Projection
Because of this increase in residential construction, the increase to the rate charged to the City
of Pelican Bay for contract wastewater treatment, and an increase to the City’s water and
wastewater base rates in October 2015, an increase to the City’s base rates or consumption
rates was not proposed in this budget. However, the City has engaged its third-party engineer
to conduct a utility rate study which will be discussed further in the next section.
EXPENSES
Including transfers to other funds, total expenses for the Utility Fund are projected at $7,769,472
which is $264,155 more than the estimated FY 2015-16 budget. The increase is due in large
part to increases in the personnel services, supplies, and maintenance categories. Included in
personnel costs are increases for step raises, a 2% cost-of-living adjustment, and two Utility
Maintenance II positions have been upgraded to Utility Maintenance III. In addition, funds to
cover anticipated increases in health insurance, workers’ compensation insurance, and TMRS
retirement are included in this budget.
City of Azle 2016-2017 Budget
124
Two items of significance were included the adopted budget. First, a transfer to the Water &
Sewer Capital Projects Fund in the amount of $200,000 is included to assist funding the
installation of an advanced meter reading and reporting system. The system the City plans to
install will completely automate the monthly meter reading process. Installing such a system will
create greater efficiencies within the Utility Maintenance and Utility Billing Departments and
greatly reduce the potential for human error associated with manual meter reading and data
entry. In addition to the $200,000 transfer, the City expects to issue certificates of obligation in
the amount of approximately $1,350,000 during the first quarter of calendar year 2017 to fund
the project. The life of this issuance is not expected to exceed 10 years. Funds for this project
were included in the FY 2015-16 budget, however, Staff was unable to move forward with the
project until late in the year which delayed the project and the associated expense until FY
2016-17.
The second item of significance is $10,000 is included for the City’s third-party engineer to
conduct a utility rate study. It has been many years since the City’s utility rates were reviewed
by a third party. While the rates calculated and recommended by staff have been sufficient to
adequately cover all expenses associated with the fund, Staff and the City Council feel it is
prudent to have the current rate structure evaluated to determine if any modifications are
necessary. Any changes to the rates as a result of the study will be implemented in FY 201718.
The projected ending working capital in the Utility Fund is $2,645,010, which is a decrease of
$209,671. The majority of this decrease is related to the one-time transfer to the Water &
Sewer Capital Projects Fund discussed above. However, this reduction is not expected to
negatively impact Utility Fund operations as this amount exceeds the City’s stated goal of
maintaining reserves of 33% of operating expenses.
City of Azle 2016-2017 Budget
125
Utility Fund
Summaries and Revenue Projections
City of Azle 2016-2017 Budget
127
Utility Fund Summary
Revenues vs. Expenses
BEGINNING
WORKING CAPITAL
FY 2013-14
Actual
FY 2014-15
Actual
FY 2015-16
Budget
FY 2015-16
Estimated
3,418,633
2,949,139
2,803,948
2,803,948
3,226,146
1,979,189
1,467,806
3,319,008
2,063,777
1,509,521
3,677,226
2,168,387
1,540,981
3,709,126
2,277,287
1,558,637
6,673,141
6,892,305
7,386,594
7,545,050
Water Department
Sewer Department
Utility Maintenance
Utility Administration
Utility Billing
Non-Departmental (less Debt Service)
Utility Human Resourses
1,204,875
658,993
988,437
282,777
324,220
1,628,056
38,173
1,364,035
769,723
732,439
161,478
1,638,816
-
1,398,473
808,133
971,913
147,968
1,637,165
-
1,394,473
833,133
995,804
158,768
1,671,315
-
TOTAL OPERATING EXPENSES
5,125,530
4,666,491
4,963,652
5,053,493
53,211
(1,896,374)
11,529
(1,869,006)
16,000
(1,848,135)
11,000
(1,848,135)
(1,843,163)
(1,857,478)
(1,832,135)
(1,837,135)
OPERATING REVENUES
Water Revenues
Sewer Revenues
Sanitation Revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES
NON-OPERATING REVENUES
(EXPENSES)
Interest and Misc. Revenue
Debt Service
TOTAL NON-OPERATING
REVENUES (EXPENSES)
NET INCOME
TRANSFERS
General Fund
Utility Capital Projects
CHANGE IN THE VALUE OF
CURRENT ASSETS/LIABILITIES
ENDING WORKING CAPITAL
City of Azle 2016-2017 Budget
(295,552)
368,337
590,807
654,422
46,407
45,000
521,434
-
576,481
51,802
603,689
-
2,766,472
2,854,681
(82,535)
2,949,139
7,906
2,803,948
128
Utility Fund Summary
Revenues vs. Expenses
FY 2016-17
Proposed
FY 2016-17
Recommended
FY 2016-17
Approved
2,854,681
2,854,681
2,854,681
3,724,451
2,261,713
1,558,637
3,724,451
2,261,713
1,558,637
3,724,451
2,261,713
1,558,637
7,544,801
7,544,801
7,544,801
1,466,839
800,010
1,094,189
204,145
1,712,844
-
1,459,511
812,504
978,694
206,523
1,712,844
-
1,459,511
812,504
978,694
206,523
1,722,844
-
5,278,027
5,170,076
5,180,076
15,000
(1,788,059)
15,000
(1,788,059)
15,000
(1,788,059)
(1,773,059)
(1,773,059)
(1,773,059)
493,715
601,666
591,666
596,205
200,000
601,337
200,000
601,337
200,000
2,552,191
2,655,010
2,645,010
City of Azle 2016-2017 Budget
129
UTILITY FUND REVENUE
Acct. #
Description
FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 FY 2015-16
Actual
Actual
Actual
Budget
Estimate
OPERATING REVENUE
8501
8502
8503
8504
8509
8513
Water Sales
Water Tap Fees
Service Charges
Contract Water Sales
Bulk Water Sales
Water Tank Rental
3,125,008
9,465
167,062
3,507
24
58,400
2,990,470
3,110
172,255
8
555
59,748
3,086,413
2,145
167,561
138
62,751
3,480,226
1,500
156,000
5,000
500
34,000
3,480,226
13,400
160,000
5,000
500
50,000
3,363,467
3,226,146
3,319,008
3,677,226
3,709,126
1,953,616
54,737
1,941,232
37,957
2,014,311
450
49,016
2,126,387
42,000
2,126,387
900
150,000
2,008,353
1,979,189
2,063,777
2,168,387
2,277,287
1,333,608
66,579
1,398,742
69,065
1,437,818
71,703
1,467,601
73,380
1,485,257
73,380
TOTAL SANITATION REVENUE
1,400,187
1,467,806
1,509,521
1,540,981
1,558,637
TOTAL OPERATING REVENUE
6,772,007
6,673,141
6,892,305
7,386,594
7,545,050
20,334
26,183
17,570
35,642
8,852
2,676
10,000
6,000
10,000
1,000
46,517
53,211
11,529
16,000
11,000
6,818,524
6,726,352
6,903,834
7,402,594
7,556,050
TOTAL WATER REVENUE
9021
9022
9026
Sewer Rental
Sewer Tap Fees
Sewer Contract Treatment
TOTAL SEWER REVENUE
9534
9536
Solid Waste Contract
Solid Waste Collection Fee
NON-OPERATING REVENUE
9610
9843
9880
Interest Income
Gas Well Royalty Revenue
Misc. Revenue
TOTAL NON-OPERATING REVENUE
TOTAL INCOME
City of Azle 2016-2017 Budget
130
FY 2016-17 FY 2016-17 FY 2016-17
Proposed CM Rec'd Approved
3,497,451
1,500
160,000
5,000
500
60,000
3,497,451
1,500
160,000
5,000
500
60,000
3,497,451
1,500
160,000
5,000
500
60,000
3,724,451
3,724,451
3,724,451
2,126,713
135,000
2,126,713
135,000
2,126,713
135,000
2,261,713
2,261,713
2,261,713
1,485,257
73,380
1,485,257
73,380
1,485,257
73,380
1,558,637
1,558,637
1,558,637
7,544,801
7,544,801
7,544,801
10,000
5,000
10,000
5,000
10,000
5,000
15,000
15,000
15,000
7,559,801
7,559,801
7,559,801
City of Azle 2016-2017 Budget
131
Utility Fund Revenue
Sewer Revenue
29.9%
Sanitation
Revenue
20.6%
Water Revenue
49.3%
Non-Operating
Revenue
0.2%
Utility Fund Revenue
4,000,000
3,500,000
3,000,000
Water Revenue
2,500,000
Sewer Revenue
Sanitation Revenue
2,000,000
Non-Operating Revenue
1,500,000
1,000,000
500,000
FY 2012-13
City of Azle 2016-2017 Budget
FY 2013-14
FY 2014-15
FY 2015-16
FY 2016-17
132
Utility Fund
Expense Summaries
City of Azle 2016-2017 Budget
133
Utility Fund
Expense Summary by Department
FY 2013-14 FY 2014-15 FY 2015-16 FY 2015-16 FY 2016-17 FY 2016-17 FY 2016-17 Percent
Actual
Actual
Budget
Estimated Proposed
CM Rec
Approved Change
Department
Water Department
1,204,875 1,364,035 1,398,473 1,394,473 1,466,839 1,459,511 1,459,511
4.36
Sewer Department
658,993
769,723
808,133
833,133
800,010
812,504
812,504
0.54
Utility Maintenance
988,437
732,439
971,913
995,804 1,094,189
978,694
978,694
0.70
Utility Administration
282,777
Utility Billing
324,220
161,478
147,968
158,768
204,145
206,523
206,523
39.57
Non-Department
3,524,430 3,507,822 3,485,300 3,519,450 3,500,903 3,500,903 3,510,903
0.45
Utility Human Res.
38,173
Total
7,021,904
6,535,497
6,811,787
6,901,628
7,066,086
6,958,135
6,968,135
2.15
Expenses by Department
Utility Human Res.
0.0%
Water Department
21.0%
Non-Department
50.3%
Sewer Department
11.7%
Utility Maintenance
14.1%
0
Utility Billing
25,946
3.0%
35547
City of Azle 2016-2017 Budget
Utility Administration
0.0%
35,805
49055
134
Utility Fund
Expense Summary By Category
Category
Personnel Services
Supplies
Maintenance
Contractual Services
Capital Outlay
Debt Service
FY 2013-14 FY 2014-15 FY 2015-16 FY 2015-16 FY 2016-17 FY 2016-17 FY 2016-17 Percent
Actual
Actual
Budget
Estimated Proposed
CM Rec
Approved Change
1,683,780 1,196,449 1,378,007 1,370,207 1,385,531 1,424,080 1,424,080
3.34
251,972
261,064
280,531
259,031
328,962
320,962
320,962
14.41
246,441
240,235
315,500
371,200
323,649
434,649
434,649
37.77
2,816,210 2,875,246 2,756,614 2,825,055 2,925,935 2,930,935 2,940,935
6.32
127,126
93,497
233,000
228,000
313,950
59,450
59,450
-74.48
1,896,374 1,869,006 1,848,135 1,848,135 1,788,059 1,788,059 1,788,059
-3.25
Total
7,021,904
6,535,497
6,811,787
6,901,628
7,066,086
6,958,135
6,968,135
2.15
Utility Fund Expenses by Category
Personnel Services
20.5%
Debt Service
25.7%
Supplies
4.6%
Capital Outlay
0.9%
Maintenance
6.2%
Contractual Services
42.1%
Utility Fund Expenses
3,500,000
0
3,000,000
25,946
35547
2,500,000
35,805
49055
Personnel Services
Supplies
2,000,000
Maintenance
1,500,000
Contractual Services
Capital Outlay
1,000,000
Debt Service
500,000
FY 2013-14
City of Azle 2016-2017 Budget
FY 2014-15
FY 2015-16
FY 2016-17
135
DEPARTMENT CONSOLIDATION
ACCT#
8002
8007
8008
8010
8012
8014
8015
8016
8018
8020
8022
8024
8026
8080
8000
ACCOUNT DESCRIPTION
SALARIES
LONGEVITY
OVERTIME
INCENTIVE PROGRAM
TMR-C
INSURANCE _ HEALTH
DISABILITY INSURANCE
MEDICARE
FICA
UNEMPLOYMENT TAX
WORKER'S COMPENSATION
AUTO ALLOWANCE
CLOTHING ALLOWANCE
PERSONNEL - OTHER
PERSONNEL SERVICES
8102
8104
8106
8108
8110
8112
8114
8118
8124
8180
8100
OFFICE SUPPLIES
NON-OFFICE SUPPLIES
PRINTING
POSTAGE
PHOTO & LAB
MOTOR VEHICLE EXPENSE
NON-CAPITALIZED EQUIPMENT
SAFETY EQUIPMENT
CHEMICAL & MEDICAL
SUPPLIES - OTHER
SUPPLIES
8202
8204
8206
8208
8210
8214
8216
8220
8280
8200
MAINTENANCE - BUILDINGS
MAINTENANCE - OFF EQUIP
MAINTENANCE - EQUIPMENT
MAINTENANCE - RADIOS
MAINTENANCE - VEHICLES
MAINTENANCE - METERS
SYSTEM REPAIRS
ELECTRICAL REPAIRS
MAINTENANCE - OTHER
MAINTENANCE
8302
8304
8306
8312
8314
8316
8317
8320
8322
8324
INSURANCE - GENERAL LIAB
INSURANCE - BUILDING
INSURANCE - VEHICLES
LEGAL NOTICES / ADVERT.
PROFESSIONAL SERVICES
SPECIAL SERVICES
TCEQ - SEP EXPENSES
ENGINEERS
UTILITIES
TELEPHONE
City of Azle 2016-2017 Budget
UTILITY FUND
Actual
Actual
Actual
Budgeted Estimated
FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 FY 2015-16
1,096,558 1,180,571
794,781
908,456
908,456
7,556
8,540
7,118
8,060
7,960
47,944
64,069
40,850
54,045
46,845
15,412
15,930
14,263
16,870
16,870
128,453
145,569
104,886
118,234
118,234
162,516
192,203
170,108
186,432
186,432
14,643
15,159
10,907
11,921
11,921
15,951
17,264
12,014
14,200
14,200
638
5,044
193
3,241
3,241
14,893
23,193
28,320
41,058
41,058
7,370
7,371
7,566
8,617
13,008
15,490
14,990
9,375
251
1,528,876 1,683,780 1,196,449 1,378,007 1,370,207
6,418
5,394
3,777
4,350
4,350
6,417
5,902
9,275
6,700
6,700
917
2,059
358
1,400
1,400
26,325
25,150
29,055
30,020
30,020
17,735
15,657
5,898
16,000
16,000
45,808
54,569
29,697
32,500
27,000
45,822
29,385
18,722
26,411
24,411
5,524
4,261
5,575
11,800
11,800
133,615
89,124
142,073
128,200
117,700
3,427
3,449
831
3,150
3,150
305,719
251,972
261,064
280,531
259,031
28,644
7,100
10,144
17,700
17,700
9
400
230
45,925
77,315
39,231
86,000
88,700
1,014
1,600
1,770
13,193
13,156
16,339
16,600
19,600
3,000
3,000
81,874
136,419
150,418
153,000
164,000
30,523
11,154
24,093
31,200
30,200
5,060
1,298
6,000
46,000
206,233
246,441
240,235
315,500
371,200
3,241
3,220
1,847
2,000
2,000
9,821
12,337
16,741
33,140
29,350
6,757
7,712
8,655
8,700
8,740
144
771
1,868
1,740
1,740
98,788
191,786
66,512
61,600
71,100
72,897
64,310
63,364
82,900
79,900
22,862
15,405
375,501
326,346
364,485
354,900
371,400
16,458
17,482
29,149
30,594
34,094
136
Proposed CM Rec'd Approved
FY 2016-17 FY 2016-17 FY 2016-17
905,430
937,636
937,636
7,772
7,772
7,772
48,200
48,200
48,200
16,270
16,270
16,270
118,593
122,486
122,486
207,385
207,385
207,385
11,134
11,749
11,749
14,063
14,530
14,530
3,241
3,241
3,241
37,913
39,281
39,281
15,530
15,530
15,530
1,385,531 1,424,080 1,424,080
4,413
4,413
4,413
9,000
9,000
9,000
550
550
550
30,723
30,723
30,723
17,500
17,500
17,500
32,595
32,595
32,595
28,469
28,469
28,469
12,053
12,053
12,053
170,430
162,430
162,430
3,229
3,229
3,229
328,962
320,962
320,962
27,830
17,830
17,830
250
250
250
82,400
82,400
82,400
1,750
1,750
1,750
14,638
20,638
20,638
3,150
3,150
3,150
156,076
271,076
271,076
31,405
31,405
31,405
6,150
6,150
6,150
323,649
434,649
434,649
2,000
2,000
2,000
30,050
30,050
30,050
8,950
8,950
8,950
1,740
1,740
1,740
72,100
72,100
72,100
95,323
95,323
95,323
10,000
371,900
371,900
371,900
34,699
34,699
34,699
City of Azle 2016-2017 Budget
ACCT#
8002
8007
8008
8010
8012
8014
8015
8016
8018
8020
8022
8024
8026
8080
8000
8102
8104
8106
8108
8110
8112
8114
8118
8124
8180
8100
8202
8204
8206
8208
8210
8214
8216
8220
8280
8200
8302
8304
8306
8312
8314
8316
8317
8320
8322
8324
137
ACCT#
8335
8338
8340
8342
8344
8354
8356
8358
8380
8300
ACCOUNT DESCRIPTION
BANK & CREDIT CARD FEES
WATER PURCHASES
GARBAGE COLLECTION SVC
OTHER DISPOSAL EXPENSE
EQUIPMENT RENTAL
TRAVEL & TRAINING
DUES & SUBSCRIPTIONS
COMPUTER SYSTEM FEES
CONTRACTUAL SERVICES - OTHER
CONTRACTUAL SERVICES
8504
8508
8514
8526
8530
8532
8534
8536
8580
8500
MOTOR VEHICLES
MACHINERY
COMPUTER SYSTEMS
TRAFFIC SIGNALS
WATER MAINS
WATER METERS & SETTINGS
FIRE HYDRANTS
SANITARY SEWERS
CAPITAL OUTLAY - OTHER
CAPITAL OUTLAY
9002
9008
9010
9012
9000
PRINCIPAL PAYMENTS
INTEREST EXPENSE
FISCAL AGENTS
TRANSFERS
DEBT SERVICE
DEPT TOTAL
City of Azle 2016-2017 Budget
Actual
Actual
Actual
Budgeted Estimated
FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 FY 2015-16
10,800
432,171
564,799
616,752
600,000
596,000
1,333,750 1,396,827 1,438,298 1,437,600 1,455,250
99,747
97,471
115,783
100,000
115,000
5,729
61,879
85,958
5,200
8,000
13,549
8,201
9,744
13,365
13,056
3,312
4,913
2,906
3,450
3,450
40,592
57,356
37,782
21,425
25,175
158
2,535,318 2,816,210 2,875,246 2,756,614 2,825,055
63,624
89,154
50,000
45,000
37,972
25,000
25,000
13,105
14,000
14,000
4,000
4,000
115,000
115,000
102,508
80,392
25,000
25,000
166,132
127,126
93,497
233,000
228,000
1,335,000 1,436,667 1,438,333 1,243,333 1,243,333
515,651
421,795
408,999
386,802
386,802
1,936
1,795
1,675
3,000
3,000
43,000
36,118
20,000
1,895,587 1,896,374 1,869,006 1,848,135 1,848,135
6,637,864 7,021,904 6,535,497 6,811,787 6,901,628
138
Proposed CM Rec'd Approved
FY 2016-17 FY 2016-17 FY 2016-17
21,600
21,600
21,600
600,000
600,000
600,000
1,484,355 1,484,355 1,484,355
115,000
115,000
115,000
8,025
13,025
13,025
13,440
13,440
13,440
3,800
3,800
3,800
62,953
62,953
62,953
2,925,935 2,930,935 2,940,935
155,500
28,500
28,500
25,000
12,500
12,500
14,350
14,350
14,350
4,100
4,100
4,100
115,000
313,950
59,450
59,450
1,418,333 1,418,333 1,418,333
365,726
365,726
365,726
4,000
4,000
4,000
1,788,059 1,788,059 1,788,059
7,066,086 6,958,135 6,968,135
City of Azle 2016-2017 Budget
ACCT#
8335
8338
8340
8342
8344
8354
8356
8358
8380
8300
8504
8508
8514
8526
8530
8532
8534
8536
8580
8500
9002
9008
9010
9012
9000
139
Utility Fund Transfers to the General Fund
Administration
Personnel Services
Supplies
Contractual Services
260,782
245,982
3,550
11,250
Mayor & Council
Professional Services
32,322
32,322
Finance
Personnel Services
Supplies
Contractual Services
200,809
163,002
1,800
36,007
Human Resources
Personnel Services
Supplies
Contractual Services
53,115
47,138
500
5,478
Maintenance (Vehicles)
Personnel Services
Supplies
Maintenance
Contractual Services
54,310
44,166
3,469
3,300
3,375
Total Transfer to General Fund
City of Azle 2016-2017 Budget
601,337
140
Utility Fund
Department Budgets
City of Azle 2016-2017 Budget
141
DEPARTMENT
Water
UTILITY FUND
ACCOUNT
02-501
PURPOSE STATEMENT:
To provide potable and palatable water in sufficient quantities and pressure for domestic use and for fire fighting
purposes at a reasonable cost.
GOALS AND OBJECTIVES:
Continue to improve the appearance of the water plant
Continue to improve the efficiency of the production system and reduce operating costs, cost per 1000 gallons
of water by 5%
Create more community awareness educational tools and outreach promoting the water plant and conservation.
Reduce complaints regarding water quality.
Add a minimum of one variable frequency drive (VFD) drive to each pumping station
Upgrade outdated technology and production equipment such as, chemical feed pumps and SCADA system
Upgrade chlorination system
Contribute and share more water quality information with peers and agencies.
KEY POINTS OF PROPOSED BUDGET:
Personnel Services: Increase due to step increases, 2% cost of living increase, and increased benefits costs.
Supplies: Increase requested for additional treatment process chemicals.
Capital Outlay: Increase requested for replacement truck for the department.
FY 14-15
FY 15-16
FY 16-17
Actual
Estimate
Projection
Reduce process waste water by 5%
<5
<4
<4
Decrease in Utility Cost per MG (Goal to reduce by 1%)
>1
>1
>1
Compliance with Federal and State regulatory requirements
100%
100%
100%
100 % of Bacteriological samples testing negative.
100%
99%
100%
Raw Water Total (MG)
500
500
500
Treated Water Total (MG)
450
450
450
47,000
47,500
48,500
KEY INDICATORS OF PERFORMANCE:
In-house Lab Samples Performed
City of Azle 2016-2017 Budget
142
DEPARTMENT
Water
UTILITY FUND
BUDGET SUMMARY: FY 2012-13
Actual
ACCOUNT
02-501
FY 2013-14
FY 2014-15
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Actual
Estimated
Proposed
CM Rec.
Budgeted
Personnel Services
312,937
329,859
345,179
383,524
383,765
394,437
394,437
Supplies
165,883
101,033
132,409
129,600
172,800
164,800
164,800
69,408
62,952
47,538
80,500
90,500
80,500
80,500
Contractual Services
586,200
711,030
773,275
775,849
791,274
791,274
791,274
Capital
102,508
-
65,634
25,000
28,500
28,500
28,500
1,236,937
1,204,875
1,364,035
1,394,473
1,466,839
1,459,511
1,459,511
Maintenance
Total
900,000
800,000
700,000
Personnel Services
600,000
Supplies
500,000
Maintenance
400,000
Contractual Services
300,000
Capital
200,000
100,000
FY 2012-13
FY 2013-14
FY 2014-15
PERSONNEL:
Salary Range
FY 2015-16
FY 2016-17
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Proposed
CM Rec.
Budgeted
Water Plant Operator I
24,200
33,396
0.00
0.00
0.00
0.00
Water Plant Operator II
28,010
38,653
2.00
2.00
2.00
2.00
Water Plant Operator III
32,383
44,689
3.00
3.00
3.00
3.00
Water Plant Chief Operator
36,132
49,862
0.00
0.00
0.00
0.00
Water - Department Head
52,715
72,747
1.00
1.00
1.00
1.00
Director of Public Services
76,639
105,762
0.50
0.50
0.50
0.50
6.50
6.50
6.50
6.50
Total Personnel
City of Azle 2016-2017 Budget
143
DEPARTMENT
Wastewater
UTILITY FUND
Public Services
ACCOUNT
02-502
PURPOSE STATEMENT:
Our mission is to help promote quality of life in Azle and the surrounding area by providing cost-effective and
safe wastewater treatment services for our customers.
GOALS AND OBJECTIVES:
Upgrade the lab equipment to better report State and Federal permit requirements.
Properly fund, design, build and operate the new wastewater plant by reducing costs and protecting the
enviroment.
Work on drainage issues at the wastewater plant.
Increase the amount of training for each operator and the plant efficiency.
Prepare a Department budget that maintains current or improved levels of service in the most cost efficient
manner.
KEY POINTS OF PROPOSED BUDGET:
Personnel Services: Increase due to step increases, 2% cost of living increase, and increased benefits costs.
Supplies: Increase requested for additional maintenance supplies.
Contractual Services: Increase requested for increased sludge disposal.
KEY INDICATORS OF PERFORMANCE:
FY 14-15 FY 15-16 FY 16-17
Actual
Estimate
Projection
8,205
8,205
9,300
Lab test performed by outside labs
868
800
800
Sludge hauled from the Wastewater plants
174
192
200
$2.07
$1.98
$1.98
Lab test performed by operators
Cost for 1000 gallons treated
Total annual wastewater treated
City of Azle 2016-2017 Budget
373 MGD 420 MGD 400 MGD
144
DEPARTMENT
Wastewater
UTILITY FUND
Public Services
BUDGET SUMMARY: FY 2012-13
Actual
Personnel Services
ACCOUNT
02-502
FY 2013-14
FY 2014-15
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Actual
Estimated
Proposed
CM Rec.
Budgeted
270,239
316,785
290,697
369,862
379,681
392,175
392,175
Supplies
41,932
30,956
37,803
31,181
42,212
42,212
42,212
Maintenance
52,773
43,677
52,364
63,650
53,329
53,329
53,329
187,558
267,574
374,101
323,440
324,788
324,788
324,788
21,317
-
14,758
45,000
-
-
-
573,818
658,993
769,723
833,133
800,010
812,504
812,504
Contractual Services
Capital
Total
450,000
400,000
350,000
Personnel Services
300,000
Supplies
250,000
Maintenance
200,000
Contractual Sevices
150,000
Capital
100,000
50,000
FY 2012-13
FY 2013-14
FY 2014-15
FY 2015-16
PERSONNEL:
Salary Range
FY 2016-17
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Proposed
CM Rec.
Budgeted
Wastewater Plant Operator I
24,200
33,396
3.00
0.00
0.00
0.00
Wastewater Plant Operator II
28,010
38,653
0.00
3.00
3.00
3.00
Wastewater Plant Operator III
32,383
44,689
2.00
2.00
2.00
2.00
Wastewater Plant Superintendent
52,715
72,747
1.00
1.00
1.00
1.00
Director of Public Services
76,639
105,762
0.50
0.50
0.50
0.50
6.50
6.50
6.50
6.50
Total Personnel
City of Azle 2016-2017 Budget
145
DEPARTMENT
Utility Administration
UTILITY FUND
ACCOUNT
02-503
PURPOSE STATEMENT:
GOALS AND OBJECTIVES:
KEY POINTS OF PROPOSED BUDGET:
All costs associated with Utility Administration now accounted for in the General Fund.
KEY INDICATORS OF PERFORMANCE:
FY 14-15 FY 15-16 FY 16-17
Actual
City of Azle 2016-2017 Budget
Estimate
Projection
146
DEPARTMENT
Utility Administration
UTILITY FUND
BUDGET SUMMARY: FY 2012-13
Actual
Personnel Services
Supplies
FY 2014-15
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Actual
Estimated
Proposed
CM Rec.
Budgeted
276,906
-
-
-
-
-
2,082
1,260
-
-
-
-
-
435
-
-
-
-
-
-
4,820
4,611
-
-
-
-
-
-
-
-
-
-
-
-
309,119
282,777
-
-
-
-
-
Capital
Total
FY 2013-14
301,783
Maintenance
Contractual Services
ACCOUNT
02-503
350,000
300,000
250,000
Personnel Services
Supplies
200,000
Maintenance
Contractual Services
150,000
Capital
100,000
50,000
FY 2012-13
FY 2013-14
FY 2014-15
PERSONNEL:
Salary Range
City Manager
FY 2015-16
FY 2016-17
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Proposed
CM Rec.
Budgeted
N/A
N/A
0.00
0.00
0.00
0.00
Assistant City Manager
88,345
121,916
0.00
0.00
0.00
0.00
Assistant to the City Manager
50,252
69,347
0.00
0.00
0.00
0.00
Administrative Assistant
38,676
53,373
0.00
0.00
0.00
0.00
City Secretary
53,262
73,501
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Total Personnel
City of Azle 2016-2017 Budget
147
DEPARTMENT
Non-Departmental
UTILITY FUND
ACCOUNT
02-504
PURPOSE STATEMENT:
To accumulate costs that are not allocated to individual departments and to account for solid waste fees
collected by the city of a third party contractor.
GOALS AND OBJECTIVES:
Prudently manage City risks
KEY POINTS OF PROPOSED BUDGET:
Contractual Services: Increase requested for additional IT Management services with Versatrust.
Debt Service: Increase in anticipation of debt issuance for cellular-based water meter reading system.
City of Azle 2016-2017 Budget
148
DEPARTMENT
Non-Departmental
UTILITY FUND
BUDGET SUMMARY: FY 2012-13
Actual
Personnel Services
ACCOUNT
02-504
FY 2013-14
FY 2014-15
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Actual
Estimated
Proposed
CM Rec.
Budgeted
-
1
-
-
-
-
-
13,767
19,752
15,803
16,500
20,000
20,000
20,000
1,653,603
1,570,331
1,623,013
1,654,815
1,692,844
1,692,844
1,702,844
-
37,972
-
-
-
-
-
Debt Service
1,895,587
1,896,374
1,869,006
1,848,135
1,788,059
1,788,059
1,788,059
Total
3,562,956
3,524,430
3,507,822
3,519,450
3,500,903
3,500,903
3,510,903
Supplies
Contractual Services
Capital
2,000,000
1,800,000
1,600,000
1,400,000
1,200,000
Contractual Services
1,000,000
Capital
800,000
Debt Service
600,000
400,000
200,000
FY 2012-13
FY 2013-14
FY 2014-15
PERSONNEL:
FY 2015-16
FY 2016-17
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Salary Range
Actual
Proposed
CM Rec.
Budgeted
Total Personnel
0
0
0
0
None
City of Azle 2016-2017 Budget
149
DEPARTMENT
Utility Billing
UTILITY FUND
ACCOUNT
02-505
PURPOSE STATEMENT:
To provide accurate and efficient billing of customer utility accounts and collection of water, sewer, sanitation and storm
water fees. Utility Billing also provides cordial assistance and information for City Hall’s incoming telephone calls and
walk-in guests.
GOALS AND OBJECTIVES:
Continued staff training and development, on utility billing/customer service, court areas.
Improve internal control process implementing new or enhancing existing policies and procedures.
Decrease the number of monthly account cutoffs.
Decrease the amount of monthly late notices.
Promote auto draft as a payment option to utility customers.
KEY POINTS OF PROPOSED BUDGET:
Personnel Services: Increase due to step increases, 2% cost of living increase, and increased benefits costs.
Contractual Services: Increase requested for credit card fees associated with online bill payment system and
software implementation for cellular-based water meter reading system.
FY 14-15
FY 15-16
FY 16-17
Actual
Estimate
Projection
Walk-in customers
29,633
29,750
29,900
Service orders processed
3,837
3,900
3,950
794
795
800
KEY INDICATORS OF PERFORMANCE:
Delinquent accounts disconnected
Total water accounts
4,955
5,010
5,075
Total sewer accounts
4,245
4,310
4,375
Percentage increase (decrease) in sewer accounts
2.19%
1.53%
1.51%
Percentage increase (decrease) of account cutoffs
-4.91%
0.01%
0.06%
City of Azle 2016-2017 Budget
150
DEPARTMENT
Utility Billing
UTILITY FUND
BUDGET SUMMARY: FY 2012-13
Actual
Personnel Services
Supplies
FY 2014-15
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Actual
Estimated
Proposed
CM Rec.
Budgeted
248,942
86,726
96,968
99,431
101,809
101,809
28,822
28,756
31,219
30,500
31,200
31,200
31,200
-
-
9
500
500
500
500
43,873
46,522
43,524
30,800
73,014
73,014
73,014
-
-
-
-
-
-
-
283,387
324,220
161,478
158,768
204,145
206,523
206,523
Capital
Total
FY 2013-14
210,692
Maintenance
Contractual Services
ACCOUNT
02-505
300,000
250,000
Personnel Services
200,000
Supplies
Maintenance
150,000
Contractual Services
100,000
Capital
50,000
FY 2012-13
FY 2013-14
FY 2014-15
PERSONNEL:
Salary Range
FY 2015-16
FY 2016-17
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Proposed
CM Rec.
Budgeted
Customer Service Representative
28,010
38,653
1.00
1.00
1.00
1.00
Utility Billing Supervisor
32,383
44,689
1.00
1.00
1.00
1.00
2.00
2.00
2.00
2.00
Total Personnel
City of Azle 2016-2017 Budget
151
DEPARTMENT
Utility Maintenance
UTILITY FUND
ACCOUNT
02-506
PURPOSE STATEMENT:
Our mission is to provide a higher quality of life in Azle by the continuous delivery of potable and palatable water
at adequate pressure and the safe transportation and delivery of the all wastewater from point of use to the
wastewater treatment plant.
GOALS AND OBJECTIVES:
Decrease water quality complaints in the water distribution system by 5%.
Rehabilitate one-(1) Lift Station. Electrical control panels, guide rail systems, and internal plumbing
Reduce complaints regarding sewer backups by 5%.
Reduce manual meter reading mistakes by 5%
Replace 500' of 2" water mains in the distribution system.
KEY POINTS OF PROPOSED BUDGET:
Personnel Services: Increase due to step increases, 2% cost of living increase, and increased benefits costs.
Increase also requested to move two employees from Maintenance II to Maintenance III classification
after completing all departmental requirements
Contractual Services: Increase to reflect proper accounting of maintenance items.
Capital Outlay: Increase requested for a new dump truck and one-ton utility truck.
KEY INDICATORS OF PERFORMANCE:
FY 14-15 FY 15-16 FY 16-17
Actual
Total wastewater calls
Estimate
Projection
135
135
129
14.00%
0.00%
5.00%
3
0
0
66.00%
100.00%
0.00%
356
336
319
Percent reduction of Meter reading mistakes
21.00%
5.50%
5.00%
Total footage of wastewater mains replaced.
124
60
60
Total footage of water lines replaced.
118
400
500
Percent reduction of total wastewater calls
Total Water Quality Complaints
Percent reduction of Water Quality Complaints
Total Meter reading mistakes (avg. total meters 61,116)
City of Azle 2016-2017 Budget
152
DEPARTMENT
Utility Maintenance
UTILITY FUND
BUDGET SUMMARY: FY 2012-13
Actual
Personnel Services
ACCOUNT
02-506
FY 2013-14
FY 2014-15
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Actual
Estimated
Proposed
CM Rec.
Budgeted
433,225
474,913
473,847
519,853
522,654
535,659
535,659
Supplies
53,233
69,726
43,830
51,250
62,750
62,750
62,750
Maintenance
83,616
139,811
140,324
226,550
179,320
300,320
300,320
Contractual Services
59,265
214,832
61,333
40,151
44,015
49,015
49,015
Capital
42,307
89,154
13,105
158,000
285,450
30,950
30,950
671,647
988,437
732,439
995,804
1,094,189
978,694
978,694
Total
600,000
500,000
Personnel Services
400,000
Supplies
300,000
Maintenance
200,000
Contractual Services
Capital
100,000
FY 2012-13
FY 2013-14
FY 2014-15
FY 2015-16
FY 2016-17
cleaner and metal detectors.
PERSONNEL:
Salary Range
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Proposed
CM Rec.
Budgeted
Utility Maintenance Supervisor
52,715
72,747
1.00
1.00
1.00
1.00
Utility Maint. I
24,200
33,396
2.00
2.00
2.00
2.00
Utility Maint. II
28,010
38,653
2.00
1.00
1.00
1.00
Utility Maint. III
32,383
44,689
4.00
5.00
5.00
5.00
9.00
9.00
9.00
9.00
Total Personnel
City of Azle 2016-2017 Budget
153
DEPARTMENT
Utility Human Resources
UTILITY FUND
ACCOUNT
02-507
PURPOSE STATEMENT:
GOALS AND OBJECTIVES:
KEY POINTS OF PROPOSED BUDGET:
All costs associated with Utility Human Resources now accounted for in the General Fund.
KEY INDICATORS OF PERFORMANCE:
FY 14-15 FY 15-16 FY 16-17
Actual
City of Azle 2016-2017 Budget
Estimate
Projection
154
DEPARTMENT
Utility Human Resources
UTILITY FUND
BUDGET SUMMARY: FY 2012-13
Actual
ACCOUNT
02-507
FY 2013-14
FY 2014-15
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Actual
Estimated
Proposed
CM Rec.
Budgeted
Personnel Services
-
36,375
-
-
-
-
-
Supplies
-
489
-
-
-
-
-
Maintenance
-
-
-
-
-
-
-
Contractual Services
-
1,310
-
-
-
-
-
Capital
-
-
-
-
-
-
-
Total
-
38,173
-
-
-
-
-
40,000
35,000
30,000
Personnel Services
25,000
Supplies
20,000
Maintenance
15,000
Contractual Services
10,000
Capital
5,000
FY 2012-13
FY 2013-14
FY 2014-15
FY 2015-16
FY 2016-17
cleaner and metal detectors.
PERSONNEL:
Salary Range
Human Resources Manager
52,715
72,747
Total Personnel
City of Azle 2016-2017 Budget
FY 2015-16
FY 2016-17
FY 2016-17
FY 2016-17
Actual
Proposed
CM Rec.
Budgeted
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
155
Utility Fund
Debt Service
City of Azle 2016-2017 Budget
157
City of Azle
Utility Fund Debt Schedule and Description of Accounts
Revenue Bonds and General Obligation Refunding Bonds
Description, Interest
& Maturity Date
Date of
Issue
Original
Issue
General Obligation Refunding Bonds
Series 2010 2.00% to 3.50%
Series Due 8/15/2010 to 8/15/2020
2/15/2010
$
Waterworks & Sewer System Revenue Bonds
Series 2010 0.20% to 3.05%
Series Due 2/1/2011 to 2/1/2030
9/17/2010
$ 13,595,000 $ 10,960,000
Waterworks & Sewer System Revenue Refunding Bonds
Series 2012 2.16% to 2.16%
Series Due 8/1/2012 to 8/1/2023
5/1/2012
$
3,835,000
$
2,540,000
Waterworks & Sewer System Revenue Refunding Bonds
Series 2014 2.04% to 2.04%
Series Due 8/1/2014 to 8/1/2024
5/20/2014
$
2,210,000
$
1,600,000
1/18/2017 $
Anticipated
1,350,000
$
1,350,000
Tax & Surplus Revenue Certificates of Obligation
Series 2017 2.00% to 2.00%
Series Due 2/1/2017 to 2/1/2026
City of Azle 2016-2017 Budget
696,667
Bonds
Outstanding
10/1/2016
$
283,334
158
City of Azle
Utility Fund Debt Principal and Interest Payments
FY 2015-16
Budget
Account Description
Principal Payment
$
2010 General Obligation Refunding Bonds
FY 2016-17
Proposed
1,243,333
$
1,418,333
63,333
68,333
2010 Waterworks & Sewer System Revenue Bonds
665,000
675,000
2012 Waterworks & Sewer System Revenue Refunding Bonds
330,000
340,000
2014 Waterworks & Sewer System Revenue Refunding Bonds
185,000
185,000
-
150,000
2017 Tax & Surplus Revenue Certificates of Obligation
Interest Payment
$
2010 General Obligation Refunding Bonds
386,802
$
365,726
10,978
9,078
277,418
269,035
2012 Waterworks & Sewer System Revenue Refunding Bonds
61,992
54,864
2014 Waterworks & Sewer System Revenue Refunding Bonds
36,414
32,640
-
108
2010 Waterworks & Sewer System Revenue Bonds
2017 Tax & Surplus Revenue Certificates of Obligation
TOTAL PAYMENT
City of Azle 2016-2017 Budget
$
1,630,135
$
1,784,059
159
City of Azle
Utility Fund Debt Schedules
Combined Total Debt
Year
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
Principal
Outstanding
16,733,334
15,315,001
13,910,001
12,468,334
10,995,001
9,570,001
8,105,001
6,610,001
5,475,001
4,525,001
3,555,001
2,705,001
1,830,001
930,001
Principal
Payment
1,418,333
1,405,000
1,441,667
1,473,333
1,425,000
1,465,000
1,495,000
1,135,000
950,000
970,000
850,000
875,000
900,000
930,000
Interest
Payment
365,726
377,840
336,937
306,670
274,106
241,650
207,774
172,159
143,720
118,403
93,290
68,271
41,865
14,183
Total
Payment
1,784,059
1,782,840
1,778,604
1,780,003
1,699,106
1,706,650
1,702,774
1,307,159
1,093,720
1,088,403
943,290
943,271
941,865
944,183
2,000,000
1,800,000
1,600,000
1,400,000
1,200,000
Interest
1,000,000
Principal
800,000
600,000
400,000
200,000
2017
City of Azle 2016-2017 Budget
2019
2021
2023
2025
2027
2029
160
City of Azle
Utility Fund Debt Schedules
2010 General Obligation Refunding Bonds
Year
2017
2018
2019
2020
Principal
Outstanding
283,334
215,001
145,001
73,334
Principal
Payment
68,333
70,000
71,667
73,333
Interest
Payment
9,078
7,028
4,858
2,493
Total
Payment
77,412
77,028
76,525
75,827
80,000
78,000
76,000
74,000
Interest
72,000
Principal
70,000
68,000
66,000
64,000
62,000
2017
City of Azle 2016-2017 Budget
2018
2019
2020
161
City of Azle
Utility Fund Debt Schedules
2010 Waterworks & Sewer System Revenue Bonds
Year
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
Principal
Outstanding
10,960,000
10,285,000
9,600,000
8,905,000
8,195,000
7,470,000
6,725,000
5,965,000
5,185,000
4,380,000
3,555,000
2,705,000
1,830,000
930,000
Principal
Payment
675,000
685,000
695,000
710,000
725,000
745,000
760,000
780,000
805,000
825,000
850,000
875,000
900,000
930,000
Interest
Payment
269,035
258,659
246,579
232,873
217,258
199,794
180,788
160,573
139,370
116,953
93,290
68,271
41,865
14,183
Total
Payment
944,035
943,659
941,579
942,873
942,258
944,794
940,788
940,573
944,370
941,953
943,290
943,271
941,865
944,183
1,000,000
900,000
800,000
700,000
600,000
Interest
500,000
Principal
400,000
300,000
200,000
100,000
2017
City of Azle 2016-2017 Budget
2019
2021
2023
2025
2027
2029
162
City of Azle
Utility Fund Debt Schedules
2012 Waterworks & Sewer System Revenue Refunding Bonds
Year
2017
2018
2019
2020
2021
2022
2023
Principal
Outstanding
2,540,000
2,200,000
1,850,000
1,495,000
1,135,000
765,000
385,000
Principal
Payment
340,000
350,000
355,000
360,000
370,000
380,000
385,000
Interest
Payment
54,864
47,520
39,960
32,292
24,516
16,524
8,316
Total
Payment
394,864
397,520
394,960
392,292
394,516
396,524
393,316
410,000
400,000
390,000
380,000
370,000
Interest
360,000
Principal
350,000
340,000
330,000
320,000
310,000
2017
City of Azle 2016-2017 Budget
2019
2021
2023
163
City of Azle
Utility Fund Debt Schedules
2014 Waterworks & Sewer System Revenue Refunding Bonds
Year
2017
2018
2019
2020
2021
2022
2023
2024
Principal
Outstanding
1,600,000
1,415,000
1,225,000
1,030,000
830,000
630,000
425,000
215,000
Principal
Payment
185,000
190,000
195,000
200,000
200,000
205,000
210,000
215,000
Interest
Payment
32,640
28,866
24,990
21,012
16,932
12,582
8,670
4,386
Total
Payment
217,640
218,866
219,990
221,012
216,932
217,582
218,670
219,386
230,000
220,000
210,000
200,000
Interest
Principal
190,000
180,000
170,000
160,000
2017
City of Azle 2016-2017 Budget
2019
2021
2023
164
City of Azle
Utility Fund Debt Schedules
2017 Tax & Surplus Revenue Certificates of Obligation - Anticipated 1/18/2017
Year
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
****Figures Subject to Change****
Principal
Principal
Interest
Outstanding
Payment
Payment
1,350,000
150,000
108
1,200,000
110,000
35,767
1,090,000
125,000
20,550
965,000
130,000
18,000
835,000
130,000
15,400
705,000
135,000
12,750
570,000
140,000
10,000
430,000
140,000
7,200
290,000
145,000
4,350
145,000
145,000
1,450
Total
Payment
150,108
145,767
145,550
148,000
145,400
147,750
150,000
147,200
149,350
146,450
160,000
140,000
120,000
100,000
Interest
80,000
Principal
60,000
40,000
20,000
2017
City of Azle 2016-2017 Budget
2019
2021
2023
2025
165
Golf Course Fund
The Golf Course Fund is one of three enterprise funds in the City. Its purpose is to
account for operations that are financed and operated in a manner similar to a private
business enterprise – where the intent of the City Council is that the cost of providing
services to the general public on a continuing basis be financed or recovered primarily
through user charges.
The Golf Course Fund is used to account for user fees charged to customers using the
City golf course. All activities necessary to provide such services are accounted for in
this fund, including, but not limited to, administration, operations, and maintenance.
Accounting records for the Golf Course Fund are maintained on the accrual basis.
City of Azle 2016-2017 Budget
167
GOLF COURSE FUND – IN BRIEF
REVENUES
Total revenue for FY 2016-17 is projected at $1,097,386 which is an increase of $94,421 from
FY 2015-16. This amount does not include any funds derived from gas leases at the golf
course. The anticipated increase is attributed to increases in annual pass revenue and a
revised, tiered-rate structure with a slight increase in the price per golf round. The new rate
structure will take effect on January 1, 2017. Overall golf related revenues are based on
projections derived from historical levels of play and income per round of golf played. The
following chart is a graphical representation of operating revenue for the golf course since FY
2012-13.
1,200,000
1,000,000
800,000
Revenue
600,000
Operating
Expenses
400,000
200,000
2012-13
2013-14
2014-15
2015-16
2016-17
The biggest contributing factor to decreased revenue in FY 2013-14 and FY 2014-15 was
weather. During FY 2013-2014 there were 13 days lost to bad weather and 71 days that were
impacted by bad weather. During FY 2014-2015 there were 29 days lost to bad weather and 87
days that were impacted by bad weather. Expenses exceeded revenue in FY 2015-16 because
the customer parking lot was reconstructed at a cost of approximately $125,000 but was funded
by royalties from gas wells drilled on the golf course rather than golf operations revenue.
EXPENSES
Golf Course Fund expenses as approved by the Council are projected at $1,015,644, which is
an increase of $19,715 over the FY 2015-16 original budget. The majority of this increase is
attributable to increases in the personnel services category to cover step increases, a 2% costof-living adjustment, and projected increases for health and dental insurance.
Revenue is projected to exceed expenses by $81,742 and the fund is projected to have an
ending balance of $142,987.
City of Azle 2016-2017 Budget
168
City of Azle
Golf Course Fund Summary
Beginning Balance
Revenue
Transfer from Gas Royalty
Operating Expenses
2012-13
Actual
56,285
2013-14
Actual
159,921
2014-15
Actual
80,760
1,056,322
952,686
852,614
931,775
907,437
948,358
(79,161)
(40,922)
Net Income
103,636
Debt Service
Ending Balance
2015-16
2015-16
Budget Estimated
39,839
39,839
2016-17
Proposed
61,245
2016-17
CM Rec.
61,245
2016-17
Approved
61,245
1,002,965
995,929
1,017,335
125,000
1,120,929
1,097,386
1,009,769
1,097,386
1,015,644
1,097,386
1,015,644
7,036
21,406
87,617
81,742
81,742
-
-
-
-
-
-
-
-
159,921
80,760
39,839
46,875
61,245
148,862
142,987
142,987
1,200,000
1,000,000
800,000
Revenue
600,000
Operating Expenses
400,000
200,000
2012-13
City of Azle 2016-2017 Budget
2013-14
2014-15
2015-16
2016-17
169
City of Azle
Golf Course Fund Revenue Summary
2012-13
Actual
633,915
151,013
64,691
157,789
2013-14
Actual
531,910
141,758
56,446
118,795
2014-15
Actual
591,994
126,317
62,175
120,569
2015-16
Budget
644,815
129,500
72,000
145,150
2015-16
Estimated
654,885
140,000
72,000
145,150
2016-17
Proposed
701,502
182,280
71,000
137,304
2016-17
CM Rec.
701,502
182,280
71,000
137,304
2016-17
Approved
701,502
182,280
71,000
137,304
1,007,408
848,910
901,056
991,465
1,012,035
1,092,086
1,092,086
1,092,086
Non-Operating Revenue
Interest
3,120
Misc. Revenue
45,794
Transfers
-
1,769
1,936
-
360
6,021
-
500
11,000
-
300
5,000
-
300
5,000
-
300
5,000
-
300
5,000
-
Total
48,914
3,705
6,381
11,500
5,300
5,300
5,300
5,300
1,056,322
852,614
907,437
1,002,965
1,017,335
1,097,386
1,097,386
1,097,386
Revenues
Golf Fees
Annual Passes
Pro-Shop
Food & Beverage
Total
Total Revenue
Golf Fees
64%
Misc. Revenue
0.5%
Interest
0.03%
Food & Beverage
13%
City of Azle 2016-2017 Budget
Pro-Shop
6%
Annual Passes
17%
170
City of Azle
Golf Course Department Summary
Department
Golf Operations
Course Maintenance
Food & Beverage
Total
FY 12-13
FY 13-14
FY 14-15
FY 15-16
FY 15-16
FY 16-17
FY 16-17
FY 16-17
Actual
Actual
Actual
Budget
Estimated
Proposed
CM Rec'd.
Budgeted
427,197
373,437
152,052
392,813
397,625
141,337
403,679
401,784
142,896
418,564
424,640
152,725
543,564
424,640
152,725
424,964
431,250
153,555
429,312
432,777
153,555
429,312
432,777
153,555
952,686
931,775
948,358
995,929
1,120,929
1,009,769
1,015,644
1,015,644
Golf Course Expenses by Department
Course
Maintenance
43%
Golf Operations
42%
Food & Beverage
15%
600,000
500,000
400,000
Golf Operations
300,000
Course Maintenance
200,000
Food & Beverage
100,000
FY 12-13
City of Azle 2016-2017 Budget
FY 13-14
FY 14-15
FY 15-16
FY 16-17
171
City of Azle
Golf Course Category Summary
Category
Personnel Services
Supplies
Maintenance
Contractual Services
Capital Outlay
Debt Service
FY 12-13
Actual
523,400
237,110
24,297
113,691
5,000
49,188
FY 13-14
Actual
519,749
211,646
21,832
106,369
30,000
42,180
FY 14-15
Actual
533,044
205,000
23,402
105,202
26,625
55,085
FY 15-16
Estimated
572,624
198,725
161,300
113,700
17,870
56,710
FY 16-17
Proposed
578,214
207,175
24,900
175,940
5,000
18,540
FY 16-17
CM Rec'd.
584,089
207,175
24,900
175,940
5,000
18,540
FY 16-17
Budgeted
584,089
207,175
24,900
175,940
5,000
18,540
952,686
931,775
948,358
1,120,929
1,009,769
1,015,644
1,015,644
Golf Course Expenses by Category
Personnel Services
58%
Supplies
20%
Debt Service
2%
Maintenance
2%
Contractual Services
Capital Outlay
17%
1%
700,000
600,000
500,000
Personnel Services
Supplies
400,000
Maintenance
Contractual Services
300,000
Capital Outlay
Debt Service
200,000
100,000
FY 13-14
City of Azle 2016-2017 Budget
FY 15-16
FY 16-17
172
Golf Course Fund
Department Budgets
City of Azle 2016-2017 Budget
173
DEPARTMENT
Course Maintenance
DIVISION
Golf Course
ACCOUNT
10-512
PURPOSE STATEMENT:
The purpose of the Golf Course Maintenance department is to maintain the golf course. The department mows
the grass, trims the trees, take care of the landscaping, applying fertilizer and other chemicals as needed. They
also rake the bunkers, rotate the holes on the greens and the markers on the tee boxes.
GOALS AND OBJECTIVES:
To exceed out customers expectations on the condition of our course.
Continue to replace 1500sf sections of cart paths annually.
Keep maintenance equipment operational in an efficient and cost-effective manner.
Schedule staff cost-effectively.
Renovate 4-5 bunkers yearly.
Upgrade landscaping throughout facility.
Look for the most effective chemicals and materials to use at our facility.
Continue our efforts to keep Cross Timbers an environmentally conscious course.
Become more aggressive on providing a "weed free" golf experience.
KEY POINTS OF PROPOSED BUDGET:
Personnel Services: Increases due to step increases, 2% cost of living increase and increased benefits costs.
FY 14-15
FY 15-16
FY 16-17
Actual
Estimate
Projection
Total maintenance cost per round
13.32
11.17
11.58
Labor expense per round
7.86
6.94
7.01
KEY INDICATORS OF PERFORMANCE:
City of Azle 2016-2017 Budget
174
DIVISION
Golf Course
DEPARTMENT
Course Maintenance
EXPENDITURE
SUMMARY:
ACCOUNT
10-512
FY 12-13
FY 13-14
FY 14-15
FY 15-16
FY 16-17
FY 16-17
FY 16-17
Actual
Actual
Actual
Estimated
Proposed
CM Rec.
Budgeted
Personnel Services
Supplies
Maintenance
Contractual Services
Capital
Debt Service
Total
231,868
243,257
237,137
263,620
262,060
263,587
263,587
81,605
80,917
87,995
70,650
78,650
78,650
78,650
9,975
14,763
15,410
25,000
15,500
15,500
15,500
44,989
28,688
34,617
48,500
51,500
51,500
51,500
5,000
30,000
26,625
16,870
5,000
5,000
5,000
-
-
-
-
18,540
18,540
18,540
373,437
397,625
401,784
424,640
431,250
432,777
432,777
300,000
250,000
Personnel Services
200,000
Supplies
150,000
Maintenance
Contractual Services
100,000
Capital
50,000
FY 12-13
FY 13-14
FY 14-15
PERSONNEL:
Salary Range
Course Superintendent
50,252
69,347
Total Personnel
FY 15-16
FY 16-17
FY 15-16
Actual
FY 16-17
FY 16-17
FY 16-17
Proposed
CM Rec.
Budgeted
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
Note: All Course Maintenance employees other than the Superintendent are leased through a Professional
Employer Organization.
City of Azle 2016-2017 Budget
175
DEPARTMENT
Food & Beverage
DIVISION
Golf Course
ACCOUNT
10-513
PURPOSE STATEMENT:
The Food & Beverage Department provides food and beverage service for golf course customers and catering
for tournaments.
GOALS AND OBJECTIVES:
Continue to improve efficiency and profitability of the Department by:
* Ordering ingredients and supplies from lowest cost vendors
* Reduce food waste and spoilage
* Schedule staff to provide service and meet peak demand
* Keep equipment operational
* Monitor sales of individual items and rotate as necessary to meet customer tastes and requests
Maintain health code standards of cleanliness and freshness.
Providing a consistant quality product
Continue to exceeed customer service expectations
KEY POINTS OF PROPOSED BUDGET:
No new significant increases or requests.
KEY INDICATORS OF PERFORMANCE:
FY 14-15 FY 15-16 FY 16-17
Actual
Estimate
Projection
Average revenue per fee round played
7.68
7.04
7.6
Labor expense per round
2.17
1.84
1.95
City of Azle 2016-2017 Budget
176
DEPARTMENT
Food & Beverage
EXPENDITURE
SUMMARY:
DIVISION
Golf Course
ACCOUNT
10-513
FY 12-13
FY 13-14
FY 14-15
FY 15-16
FY 16-17
FY 16-17
FY 16-17
Actual
Actual
Actual
Estimated
Proposed
CM Rec.
Budgeted
Personnel Services
66,081
63,352
66,536
68,100
69,750
69,750
69,750
Supplies
68,176
58,754
51,563
61,825
62,825
62,825
62,825
2,624
1,062
4,911
4,800
3,900
3,900
3,900
15,170
18,169
19,886
17,000
17,080
17,080
17,080
Capital
-
-
-
1,000
-
-
-
Debt Service
-
-
-
-
-
-
-
152,052
141,337
142,896
152,725
153,555
153,555
153,555
Maintenance
Contractual Services
Total
80,000
70,000
60,000
Personnel Services
50,000
Supplies
40,000
Maintenance
30,000
Contractual Services
Capital
20,000
10,000
FY 12-13
FY 13-14
FY 14-15
PERSONNEL:
Salary Range
FY 15-16
FY 15-16
Actual
FY 16-17
FY 16-17
FY 16-17
FY 16-17
Proposed
CM Rec.
Budgeted
None
Note: All Food & Beverage employees are leased through a Professional Employer Organization
City of Azle 2016-2017 Budget
177
DEPARTMENT
General Operations
DIVISION
Golf Course
ACCOUNT
10-514
PURPOSE STATEMENT:
The General Operations Department of the Golf Course includes the pro shop and golf cart fleet staff. The pro shop
schedules all events and tee times, provides retail sales and oversees the daily operation of the golf course. The
cart staff maintain the golf cart fleet and the practice range.
GOALS AND OBJECTIVES:
Continue to improve appearance of pro shop and clubhouse.
Work to find product niche to maximize sales and revenues.
Keep the golf cart fleet clean and in operational status on a regular basis.
Schedule staff to provide service and meet peak demand.
Prepare a budget for the Golf Course Fund that maintains or improves current level of service in a cost
Continue to coach and mentor staff to give the best possible golf experience to our customers.
Implement new marketing strategies and ideas to maximize revenues.
Strive to retain and grow all guest, and tournament rounds
KEY POINTS OF PROPOSED BUDGET:
Personnel Services: Increases due to step increases, 2% cost of living increase, and increased benefits costs.
FY 14-15
FY 15-16
FY 16-17
Actual
Estimate
Projection
Average Total Revenue per fee round played
30.59
28.42
27.3
Average Golf Revenue per fee round played
30.16
29.54
29.37
Average Pro Shop revenue fee per round played
2.19
1.94
2.03
Total Rounds (Fee & Annual Pass)
30157
38000
37000
Increase/(Decrease) in Rounds from Previous Year
-3782
7843
-1000
7.07
6.34
6.62
KEY INDICATORS OF PERFORMANCE:
Labor expense per round
City of Azle 2016-2017 Budget
178
DEPARTMENT
General Operations
EXPENDITURE
SUMMARY:
DIVISION
Golf Course
ACCOUNT
10-514
FY 12-13
FY 13-14
FY 14-15
FY 15-16
FY 16-17
FY 16-17
FY 16-17
Actual
Actual
Actual
Estimated
Proposed
CM Rec.
Budgeted
Personnel Services
225,451
213,140
229,371
240,904
246,404
250,752
250,752
Supplies
87,329
71,975
65,443
66,250
65,700
65,700
65,700
Maintenance
11,697
6,007
3,081
131,500
5,500
5,500
5,500
Contractual Services
53,532
59,511
50,698
48,200
107,360
107,360
107,360
-
-
-
-
-
-
-
49,188
42,180
55,085
56,710
-
-
-
427,197
392,813
403,679
543,564
424,964
429,312
429,312
Capital
Debt Service
Total
300,000
250,000
Personnel Services
200,000
Supplies
150,000
Maintenance
Contractual Services
100,000
Capital
50,000
FY 12-13
FY 13-14
FY 14-15
PERSONNEL:
Salary Range
Golf Course Manager
57,523
79,381
Total Personnel
FY 15-16
FY 16-17
FY 15-16
Actual
FY 16-17
FY 16-17
FY 16-17
Proposed
CM Rec.
Budgeted
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
Note: All General Operations employees other than the Course Manager are leased through a Professional
Employer Organization
City of Azle 2016-2017 Budget
179
Stormwater Fund
The Stormwater Utility Fund is one of three enterprise funds in the City. Its purpose is
to account for operations that are financed and operated in a manner similar to a private
business enterprise – where the intent of the City Council is that the cost of providing
services to the general public on a continuing basis be financed or recovered primarily
through user charges.
The Stormwater Utility Fund is used to account for user fees charged per residential and
commercial unit to enhance drainage of properties within the City. All activities
necessary to provide such services are accounted for in this fund, including, but not
limited to, administration, operations, maintenance and debt service.
Accounting records for the Stormwater Utility Fund are maintained on the accrual basis.
City of Azle 2016-2017 Budget
181
STORMWATER FUND – IN BRIEF
REVENUES
Stormwater revenue is projected at $230,450. No increase in stormwater rates is proposed in
this budget. Total available funds, including the projected beginning fund balance of $89,157,
are $319,607.
EXPENSES
Expenses are projected at $170,265, which includes $81,700 in debt service payments and
$24,100 for the City’s portion of the 42nd Year CDBG drainage project on Wilshire Avenue. A
transfer of $72,848 to the General Fund is also budgeted to cover personnel costs.
In addition to these items, $20,000 has been budgeted to engage the City’s third-party engineer
to conduct a stormwater utility rate study. The City’s stormwater fee structure has not been
reviewed or updated since the fee was first implemented in June 2000. Both Staff and the City
Council feel it is prudent to have the current rate structure evaluated to determine if any
modifications are necessary. Any changes to the rate as a result of the study will be
implemented in FY 2017-18.
The fund balance in the Stormwater Fund is projected to decrease from a projected beginning
balance of $89,157 to a projected ending balance of $76,494, a decrease of approximately 14
percent. The decrease is attributable to the rate study mentioned above and is not expected to
have a significant impact on the operations of the fund.
City of Azle 2016-2017 Budget
182
City of Azle
Stormwater Utility Fund
Summary of Revenues and Expenses
FY 2016-17
Actual
2012-13
Actual
2013-14
Actual
2014-15
Budget
2015-16
Estimated
2015-16
Beginning Balance
251,516
275,117
325,567
123,337
Revenue
Stormwater Fees
Interest Income
Miscellaneous Revenue
232,904
620
162
235,885
665
-
233,876
264
-
Total Revenue
233,686
236,550
87,503
5,093
12,732
8,749
11,582
Expenses
Personnel Services
Supplies
Maintenance
Contractual Services
Capital Outlay
Total Operating Expenses
Debt Service
Transfer to General Fund
Ending Balance
Proposed
2016-17
CM Rec.
2016-17
Approved
2016-17
123,337
89,157
89,157
89,157
230,000
450
-
230,000
450
-
230,000
450
-
230,000
450
-
230,000
450
-
234,140
230,450
230,450
230,450
230,450
230,450
84,825
5,247
7,577
5,527
-
87,038
4,932
8,397
23,284
231,481
11,472
17,773
72,500
11,472
14,284
17,773
72,500
11,754
14,640
18,071
89,100
11,754
14,640
38,071
24,100
11,754
14,640
38,071
24,100
125,660
103,175
355,132
101,745
116,029
133,565
88,565
88,565
84,425
82,925
81,238
84,100
84,100
81,700
81,700
81,700
-
-
-
64,501
64,501
72,125
72,848
72,848
275,117
325,567
123,337
103,441
89,157
32,217
76,494
76,494
Stormwater Utility Fund Revenue vs. Expenses
250,000
200,000
150,000
Revenue
Expenses
100,000
50,000
2012-13
City of Azle 2016-2017 Budget
2013-14
2015-16
2016-17
183
DEPARTMENT
Stormwater
STORMWATER FUND
ACCOUNT
11-561
PURPOSE STATEMENT:
The mission of the Azle Stormwater Division is to effectively manage stormwater runoff while reducing or
preventing pollutants from entering the watershed to the maximum extent practical while maintaining and
enhancing the natural aesthetics of the drainage system.
GOALS AND OBJECTIVES:
Protect life and health
Minimize property losses
Improve the City drainage system
Protect and enhance the environment
Encourage aesthetics
Guide development
Increase awareness of storm water issues throughout the City
KEY POINTS OF PROPOSED BUDGET:
Contractual Services: Increase included for Stormwater Rate Study
Capital Outlay: Increase included for 42nd Year CDBG Drainage Improvement Project on Wilshire Avenue
KEY INDICATORS OF PERFORMANCE:
FY 14-15 FY 15-16 FY 16-17
Actual
Estimate
Projection
Percentage of storm drain inlets inspected and/or marked
25%
25%
25%
Percentage of outfalls receiving dry weather inspections
25%
25%
25%
Public educational meetings held/presentations
5
3
3
Number of attendees at meetings/presentations
400
300
300
Stream Cleanup
1
1
1
Neighborhood Specific Cleanup
2
1
1
City Wide Cleanup/Neighborhood Cleanups
3
3
3
Household Hazardous Waste clean up events
2
2
2
10,000
10,000
10,000
Educational materials distributed to citizens
City of Azle 2016-2017 Budget
184
STORMWATER FUND
DEPARTMENT
Stormwater
ACCOUNT
11-561
BUDGET SUMMARY: FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 FY 2016-17 FY 2016-17 FY 2016-17
Actual
Personnel Services
Supplies
Maintenance
Contractual Services
Capital Outlay
Debt Service
Total
Actual
Actual
Estimated
Proposed
CM Rec.
Budgeted
87,503
5,093
12,732
8,749
11,582
84,425
84,825
5,247
7,577
5,527
82,925
87,038
4,932
8,397
23,284
231,481
81,238
11,472
14,284
17,773
72,500
84,100
11,754
14,640
18,071
89,100
81,700
11,754
14,640
38,071
24,100
81,700
11,754
14,640
38,071
24,100
81,700
210,085
186,100
436,369
200,129
215,265
170,265
170,265
250,000
200,000
Personnel Services
150,000
Supplies
Maintenance
100,000
Contractual Services
Capital Outlay
50,000
FY 2013-14
FY 2014-15
FY 2015-16
PERSONNEL:
FY 2016-17
FY 2015-16 FY 2016-17 FY 2016-17
Salary Range
FY 2016-17
Actual
Proposed
CM Rec.
Budgeted
Stormwater Manager
52,715
72,747
0.00
0.00
0.00
0.00
Code Enforcement Officer
34,579
47,719
0.00
0.00
0.00
0.00
Note: 50% of the personnel costs for the Stormwater Manager and the Code Enforcement Officer are covered
by an interfund transfer from the Stormwater Fund to the General Fund.
Total Personnel
City of Azle 2016-2017 Budget
0.00
0.00
0.00
0.00
185
Stormwater Fund
Debt Service
City of Azle 2016-2017 Budget
187
City of Azle
Stormwater Fund Debt Schedule and Description of Accounts
Description, Interest
& Maturity Date
Tax Notes
Series 2010 2.00% to 3.00%
Series Due 2/15/11 to 2/15/17
City of Azle 2016-2017 Budget
Date of
Issue
2/15/2010
Original
Issue
$
525,000
Bonds
Outstanding
10/1/2016
$
80,000
188
City of Azle
Stormwater Fund Debt Principal Interest Payments
FY 2015-16
Budget
Account Description
Principal Payment
$
2010 Tax Notes
Interest Payment
City of Azle 2016-2017 Budget
$
80,000
$
2010 Tax Notes
TOTAL PAYMENT
80,000
FY 2016-17
Approved
3,600
80,000
$
3,600
$
83,600
80,000
1,200
1,200
$
81,200
189
City of Azle
Stormwater Fund
Debt Schedule
2010 Tax Notes
Year
2017
Principal
Outstanding
80,000
Principal
Payment
80,000
Interest
Payment
1,200
Total
Payment
81,200
90,000
80,000
70,000
60,000
50,000
Interest
Principal
40,000
30,000
20,000
10,000
2017
City of Azle 2016-2017 Budget
190
Special Purpose Funds
The Special Purpose Funds are used to account for resources associated with a
specific purpose. The use of these funds is dedicated to specific purposes that are
approved by voters within the city or created by ordinance approved by the City Council.
The City of Azle currently has six special purpose funds: Street Maintenance Fund,
Court Security Fund, Court Technology Fund, Hotel/Motel Tax Fund, Cable PEG Fee
Capital Projects Fund, the Crime Control & Prevention District Fund, and the Municipal
Development District Fund. The Crime Control & Prevention District and Municipal
Development District budgets are approved by the City Council; however, they are
adopted separately from this budget.
Revenues are derived primarily from taxes and/or fines and fees. The fund is
accounted for on a modified accrual basis of accounting. Revenues are recorded when
available and measurable. Expenditures are recorded when the liability is incurred.
City of Azle 2016-2017 Budget
191
SPECIAL PURPOSE FUNDS – IN BRIEF
REVENUES
Revenue in the Street Maintenance Fund is derived from a $0.0025 sales tax approved
specifically for street maintenance projects and is projected at $470,000. This represents an
increase of $25,000 over the FY 2015-16 budget and is based on recent trends in sales tax
collections. Interest earnings of $1,200 are also projected in this budget. The projected
revenue added to the beginning balance of $175,244, provides $646,444 for various street
reclamation and overlay projects in the coming year.
Revenues in the Court Security Fund are estimated for the year at $9,500 which is an increase
of $500 over the FY 2015-16 budget. The increase is attributed to recent trends in collections.
$120 in interest revenue is also budgeted.
Court Technology Fund revenue is projected at $13,000 which is an increase of $500 over FY
2015-16 budgeted revenues. The increase is attributed to recent trends in collections. $75 in
interest revenue is also budgeted.
The Hotel/Motel Tax Fund derives revenue from a seven percent tax levied upon the cost of
hotel occupancy. Projected revenues are $5,115 including interest earnings for a total fund
resources of $113,347. Revenue projections are based on previous year occupancy rates.
The Cable PEG Fee Capital Projects Fund was established to account for Cable PEG fees.
The Texas Utilities Code provides for funds, over-and-above franchise fees, to support public,
educational, and governmental (PEG) access facilities to assist cities with providing PEG
channel capacity. Projected revenue for FY 2016-17 is $15,050.
EXPENDITURES
Street Maintenance Fund expenditures are projected at $488,293 for various street
reclamations and overlay projects including Lakeside Drive, Jarvis North and South, Nation
Drive, and a transfer in the amount of $29,823 to the Capital Projects Fund to assist in funding
the reclamation and widening of Park Street. The ending balance of the fund is projected at
$158,151, which is a decrease of approximately 9.75%. However, the drop is not expected to
have a significant impact on the City’s ability to provide services. The funds are being spent on
projects for which the tax was adopted. Completing these projects would not be possible
without this special purpose revenue.
Court Security Fund expenditures are projected at $5,000 to cover overtime pay for officers who
act as bailiff during court proceedings and are the same as FY 2015-16.
Court Technology Fund expenditures are projected at $7,100, an increase of $350, for courtrelated computer system fees.
Hotel/Motel Tax Fund expenditures are projected at $600 to cover the cost of a tourism training
program.
No expenditures are proposed in the Cable PEG Fee Capital Projects Fund for the coming fiscal
year.
City of Azle 2016-2017 Budget
192
CITY OF AZLE
STREET MAINTENANCE FUND
FY 2016-17
The Street Maintenance Fund was established to account for a ¼ cent sales tax increase approved by voters
in February, 2003. The purpose of the sales tax is to fund the maintenance and repairs of streets that were in
existence at the time the tax was adopted.
The fund is accounted for on a modified accrual basis of accounting. Revenues are recorded when available
and measurable. Expenditures are recorded when the liability is incurred.
Street Maintenance Fund Summary
Actual
2012-13
Actual
2013-14
Actual
2014-15
Budget Estimated Proposed CM Rec'd Approved
2015-16
2015-16
2016-17
2016-17
2016-17
Beginning Balance
274,567
335,510
479,300
527,503
527,503
175,244
175,244
175,244
Plus: Fund Revenue
Sales Tax
Interest
424,313
357
430,589
132
453,745
325
445,000
200
460,000
1,200
470,000
1,200
470,000
1,200
470,000
1,200
Total Resources Available
699,237
766,231
933,370
972,703
988,703
646,444
646,444
646,444
264,525
374,655
741,000
733,459
155,583
89,167
133,720
29,823
155,583
89,167
133,720
29,823
155,583
89,167
133,720
29,823
Less: Fund Expenditures
Street Projects - Reclamations
335,600
Lakeside Drive
Jarvis N/S
Nation Drive
Transfer to CIP Fund for Park Street
Misc. Street Overlay
-
-
11,776
45,000
45,000
45,000
45,000
45,000
28,127
22,406
19,435
35,000
35,000
35,000
35,000
35,000
Total Fund Expenditures
363,727
286,931
405,866
821,000
813,459
488,293
488,293
488,293
Ending Fund Balance
335,510
479,300
527,503
151,703
175,244
158,151
158,151
158,151
Miscellaneous Maintenance
City of Azle 2016-2017 Budget
193
CITY OF AZLE
COURT SECURITY FUND
FY 2016-17
The Court Security Fund was established by City Ordinance in 1995 under the authority of the Texas
Code of Criminal Procedure, Article 102.017. Revenues are collected from a $3.00 fee charged to all
defendants convicted in Municipal Court. The purpose of the fee is to provide security services for any
buildings housing the Municipal Court of the City of Azle.
The fund is accounted for on a modified accrual basis of accounting. Revenues are recorded when
available and measurable. Expenditures are recorded when the liability is incurred.
Court Security Fund Summary
2012-13
Actual
2013-14
Actual
2014-15
Actual
2015-16
2015-16
2016-17
2016-17
2016-17
Budget Estimated Proposed CM Rec'd Approved
99,728
106,739
116,534
124,383
124,383
128,503
128,503
128,503
7,755
410
10,728
405
9,081
119
9,000
400
9,000
120
9,500
120
9,500
120
9,500
120
107,893
117,872
125,734
133,783
133,503
138,123
138,123
138,123
Less: Fund Expenditures
Police Officer Overtime
1,154
1,338
1,351
5,000
5,000
5,000
5,000
5,000
Total Fund Expenditures
1,154
1,338
1,351
5,000
5,000
5,000
5,000
5,000
106,739
116,534
124,383
128,783
128,503
133,123
133,123
133,123
Beginning Balance
Plus: Fund Revenue
Court Security Fee
Interest
Total Resources Available
Fund Balance
City of Azle 2016-2017 Budget
194
CITY OF AZLE
COURT TECHNOLOGY FUND
FY 2016-17
The Court Technology Fund was established by City Ordinance in 2001 under the authority of the Texas
Code of Criminal Procedure, Article 102.0172. Revenues are collected from a $4.00 fee charged to all
defendants convicted in Municipal Court. The purpose of the fee is to finance the purchase of technological
enhancements for the Municipal Court of the City of Azle.
The fund is accounted for on a modified accrual basis of accounting. Revenues are recorded when
available and measurable. Expenditures are recorded when the liability is incurred.
Court Technology Fund Summary
2012-13
Actual
2013-14
Actual
2014-15
Actual
2015-16
Budget
2015-16
2016-17
2016-17
2016-17
Estimated Proposed CM Rec'd Approved
Beginning Balance
31,458
37,739
38,605
44,316
44,316
50,116
50,116
50,116
Plus: Fund Revenue
Court Technology Fee
Interest
10,337
79
14,301
106
12,103
29
12,500
25
12,500
50
13,000
75
13,000
75
13,000
75
Total Resources Available
41,874
52,146
50,737
56,841
56,866
63,191
63,191
63,191
Computer System Fees
4,135
13,541
6,421
6,750
6,750
7,100
7,100
7,100
Total Fund Expenditures
4,135
13,541
6,421
6,750
6,750
7,100
7,100
7,100
37,739
38,605
44,316
50,091
50,116
56,091
56,091
56,091
Less: Fund Expenditures
Fund Balance
City of Azle 2016-2017 Budget
195
CITY OF AZLE
HOTEL/MOTEL TAX FUND
FY 2016-17
The Hotel/Motel Tax Fund was established by City Ordinance in 1994 under the authority of Chapter
351 of the Texas Tax Code. Revenues are collected from a seven percent tax levied upon the cost of
occupancy of any room or space furnished by a hotel where the cost of occupancy is at the rate of
$2.00 or more per day. This tax is in addition to other occupancy taxes imposed by other government
agencies. However, no taxes were collected in this fund until July 2005 when the first hotel opened in
the City of Azle. The purpose of the tax is to benefit tourism and the hotel industry within the City.
The fund is accounted for on a modified accrual basis of accounting. Revenues are recorded when
available and measurable. Expenditures are recorded when the liability is incurred.
Hotel/Motel Tax Fund Summary
2012-13
Actual
2013-14
Actual
2014-15
Actual
2015-16
Budget
Beginning Balance
56,695
74,569
93,429
104,932
104,932
108,232
108,232
108,232
Plus: Fund Revenue
Occupancy Taxes
Interest
21,713
161
19,975
242
12,844
93
13,000
100
5,000
100
5,000
115
5,000
115
5,000
115
Total Resources Available
78,569
94,786
106,366
118,032
110,032
113,347
113,347
113,347
Less: Fund Expenditures
Promotion of Tourism
4,000
1,357
1,434
1,800
1,800
600
600
600
Total Fund Expenditures
4,000
1,357
1,434
1,800
1,800
600
600
600
74,569
93,429
104,932
116,232
108,232
112,747
112,747
112,747
Fund Balance
City of Azle 2016-2017 Budget
2015-16
2016-17
2016-17
2016-17
Estimated Proposed CM Rec'd Approved
196
CITY OF AZLE
CABLE PEG FEE CAPITAL PROJECTS FUND
FY 2016-17
The Cable PEG Fee Capital Projects Fund was established in 2012 to properly account for the receipt of Cable
PEG Fees. Chapter 66 of the Texas Utilities Code provides for funds, over-and-above franchise fees, to support
public, educational, and governmental (PEG) access facilities to assist cities with providing PEG channel
capacity. The funds are collected from an additional one percent of a provider's gross revenues. Permissible
capital expenditures include all facilities and equipment that have a useful life of longer than one year and that are
used for PEG access facilities to provide or enhance the provisioning of PEG channel capacity, programming,
and transmissions for a governmental use.
The fund is accounted for on a modified accrual basis of accounting. Revenues are recorded when available and
measurable. Expenditures are recorded when the liability is incurred.
Cable PEG Fee Capital Projects Fund Summary
2012-13
Actual
2013-14
Actual
2014-15
Actual
2015-16
Budget
2015-16
Estimated
2016-17
Proposed
2016-17
CM Rec'd
2016-17
Approved
Beginning Balance
71,302
87,130
104,758
123,457
136,587
151,637
151,637
151,637
Plus: Fund Revenue
PEG Fees
Interest
15,422
406
17,158
470
18,573
126
13,000
130
15,000
50
15,000
50
15,000
50
15,000
50
Total Resources Available
87,130
104,758
123,457
136,587
151,637
166,687
166,687
166,687
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
87,130
104,758
123,457
136,587
151,637
166,687
166,687
166,687
Less: Fund Expenditures
Total Fund Expenditures
Fund Balance
City of Azle 2016-2017 Budget
197
Capital Projects Funds
A capital expenditure is an expenditure which results in the acquisition of or addition to
fixed assets, and meets these criteria: has an anticipated useful life of more than one
year; can be permanently identified as an individual unit of property; belongs to one of
the following categories: Land, Buildings, Structures & Improvements, Equipment;
constitutes a tangible, permanent addition to the value of City assets; does not
constitute repair or maintenance; and, is not readily susceptible to loss.
The Capital Projects Fund accounts for the acquisition of and construction of major
capital facilities and equipment. These projects are financed with resources allocated to
the Capital Projects Funds and with proceeds from general obligation bonds, revenue
bonds, or certificates of obligation. The fund is accounted for on the modified accrual
basis of accounting.
The Utility Capital Projects Fund accounts for the acquisition of and construction of
major capital facilities and equipment. These projects are financed with resources
allocated to the Capital Projects Funds and with proceeds from general obligation
bonds, revenue bonds, or certificates of obligation. The fund is accounted for on the
accrual basis of accounting.
City of Azle 2016-2017 Budget
199
CITY OF AZLE
CAPITAL PROJECTS FUND
The Capital Projects Fund accounts for the acquisition of and construction of major capital
facilities and equipment. These projects are financed with resources allocated to the Capital
Projects Fund and with proceeds from general obligation bond and certificate of obligation
sales.
The fund is accounted for on the modified accrual basis of accounting. Revenues are
recorded when available and measurable, and expenditures are recorded when the liability is
incurred.
Capital Projects Fund Summary
Proposed
2016-17
Funding Resources - Beginning Balance
Gas Well Royalties
2016 Certificates of Obligation
Transfer from General Fund
Transfer from Street Maint. Fund
2006 Certificates of Obligation
Total Beginning Resources
Plus: Revenues
Gas Well Royalties
Interest
Total Revenues
Less: Expenditures
Park Street Improvements
Central Park Splash Pad
City Hall/PD Construction
Total Expenditures
Ending Balance
City of Azle 2016-2017 Budget
CM Rec'd
2016-17
Approved
2016-17
836,500
9,400,000
1,700,000
29,823
260,177
12,226,500
836,500
9,400,000
1,700,000
29,823
260,177
12,226,500
836,500
9,400,000
1,700,000
29,823
260,177
12,226,500
60,000
1,000
61,000
60,000
1,000
61,000
60,000
1,000
61,000
290,000
600,000
11,870,680
12,760,680
290,000
11,870,680
12,160,680
290,000
11,870,680
12,160,680
126,820
126,820
(473,180)
200
City of Azle
Capital Project Descriptions
1.
Park Street Improvements
This project consists of the reclamation and widening of Park Street between Denver Trail and Ash
Street. Park Street carries a significant amount of traffic in the City and is in poor condition. Within
the next three years the City anticipates an increase in the number of daily vehicle trips on Park
Street as a result of the planned construction of a new elementary school by Azle ISD and continued
residential construction in the area. Reclaiming this 0.5 mile span of existing street and widening it
by one to three feet will improve current driving conditions and facilitate the anticipated increase in
daily vehicle trips.
2.
Cost:
$290,000
Funding Source:
2006 Certificates of Obligation
Transfer from Street Maintenance Fund reserves
Interest Earnings
Operating Budget Impact:
No direct financial impact on the current operating budget is anticipated
as a result of this project and no additional staff will be required.
Current staff members will be involved with the project and they must
dedicate time to oversee the project which does take staff time away
from routine duties creating an indirect impact on the operating budget.
Significant maintenance expenditures on Park Street should not be
necessary for at least five to ten years after the project is complete.
Department:
Street Department
City Hall/Police Department Construction
This project consists of the construction of a new joint City Hall/Police Department facility. The City
has outgrown its current facilities to the point where employees that would ideally be housed in the
same building are spread out among several different buildings throughout the City. The new facility
will allow for the reconsolidation of staff into a centralized location and will be designed and built to
last for a period of 40 to 50 years. This is for construction only; land purchases are not included in
this budget
Cost:
$11,870,680
Funding Source:
Gas Well Royalties
Transfer from General Fund reserves
2016 Certificates of Obligation
Operating Budget Impact:
No direct financial impact on the current operating budget is
anticipated. It is anticipated that construction on the new facility could
begin in the next 12 to 18 months. No additional staff will be required.
Current staff members will be involved with the project and they must
dedicate time to oversee the project which does take staff time away
from routine duties creating an indirect impact on the operating budget.
In addition, it is anticipated that some utility costs will increase as a
result of the increased footprint of the facility. However, it is also
anticipated that much the increase will be offset by the efficiencies of
updated facilities.
Department:
Administration
Finance
City of Azle 2016-2017 Budget
201
CITY OF AZLE
WATER AND SEWER CAPITAL PROJECTS FUND
The Water and Sewer Capital Projects Fund is used to account for the acquisition of and construction of major
capital facilities and equipment used for the operation and maintenance of the City's water and sewer system.
These projects are financed primarily with proceeds from revenue bonds and certificates of obligation.
The fund is accounted for on the accrual basis of accounting. Revenues are recorded when measurable and
earned and expenses are recognized when a good or service is used.
Water and Sewer Capital Projects Fund Summary
Proposed
2016-17
CM Rec'd
2016-17
Approved
2016-17
Funding Resources
Unrestricted Funding (UR)
Prior Year Bond and C.O. Funds
2017 C.O. Issuance
Transfer from Utility Fund
Interest Earnings
Restricted Funding
Impact Fees - Water (IF-W)
Impact Fees - Sewer (IF-S)
Total Resources
67,334
1,300,000
200,000
750
67,334
1,300,000
200,000
750
67,334
1,300,000
200,000
750
532,007
873,628
532,007
873,628
532,007
873,628
2,973,719
2,973,719
2,973,719
Less: Fund Expenses
FM 730 South Water Line Extension Design
RF
70,000
70,000
70,000
AMI Meter Installation
UR
1,500,000
1,500,000
1,500,000
Water & Wastewater Impact Fee Study
RF
25,000
25,000
25,000
Total
1,500,000
12,500
82,500
1,595,000
1,500,000
12,500
82,500
1,595,000
1,500,000
12,500
82,500
1,595,000
Total
68,084
861,128
449,507
1,378,719
68,084
861,128
449,507
1,378,719
68,084
861,128
449,507
1,378,719
Total Fund Expenditures
Unrestricted Funding
Impact Fees - Sewer
Impact Fees - Water
Ending Balance
Unrestricted Funding
Impact Fees - Sewer
Impact Fees - Water
City of Azle 2016-2017 Budget
202
City of Azle
Water and Sewer Capital Projects Fund Descriptions
1.
FM 730 South Water Line Extension Design
This project consists of the design of an 8-inch water line to be installed at an undetermined future
date along FM 730 South from Main Street to the Cottonwood Creek housing development.
Currently, water service is not available in this area and is an obstacle to both residential and
commercial development. Additionally, the future installation of this line will allow for the water
system to be properly looped which improves water quality and will reduce the need for additional
water line flushing in the area. The layout and design will include all valves, fire hydrants, and casing
for necessary boring to install a section of the line beneath Ash Creek.
2.
Cost:
$70,000
Funding Source:
Water Impact Fees
Operating Budget Impact:
No direct financial impact on the operating budget is expected as a
result of this project. No additional staff will be required as the City’s
third-party engineer has been engaged to design the project. Current
staff members will be involved with the project and they must dedicate
time to oversee the project which does take staff time away from
routine duties creating an indirect impact on the operating budget.
Department:
Utility Administration
AMI Meter Installation
This project consists of the installation of an advanced meter reading and reporting system which will
completely automate the monthly meter reading process. Installing such a system will create greater
efficiencies within the Utility Maintenance and Utility Billing departments and greatly reduce the
potential for human error associated with manual meter reading and data entry.
Cost:
$1,500,000
Funding Source:
2017 Certificates of Obligation Issuance
Transfer from the Utility Fund
Operating Budget Impact:
A direct financial impact on the operating budget is anticipated as the
funds used to pay for the project come directly from the Utility Fund or
debt that will be repaid by the Utility Fund. No additional staff will be
required. Current staff members will be involved with the project and
they must dedicate time to oversee the project which does take staff
time away from routine duties creating an indirect impact on the
operating budget. However, the actual installation work will be handled
by a third-party contractor. Furthermore, a positive financial impact to
the Utility Fund budget is expected in the form of greater staff
efficiencies and postponing the need for additional staff.
Department:
Utility Maintenance
Utility Billing
Utility Administration
City of Azle 2016-2017 Budget
203
3.
Water & Wastewater Impact Fee Study
This project consists of an update to the City’s current Impact Fee Study. The study will be used to
update costs associated with projects identified in the current study that have not yet been
completed and to identify new projects that are impact fee eligible.
Cost:
$25,000
Funding Source:
Water Impact Fees
Wastewater Impact Fees
Operating Budget Impact:
No direct financial impact on the operating budget is anticipated as the
funds used to pay for the project are impact fees. No additional staff
will be required as the City’s third-party engineer has been engaged to
perform the study. Current staff members will be involved with the
project and they must dedicate time to oversee the project which does
take staff time away from routine duties creating an indirect impact on
the operating budget.
Department:
Utility Administration
Utility Maintenance
City of Azle 2016-2017 Budget
204
Salary Plan
City of Azle 2016-2017 Budget
205
City of Azle Salary Plan: FY 2016-2017 (October 1, 2016 - January 7, 2017)
Level
11
11
11
11
11
12
13
13
13
13
13
13
13
13
14
15
16
16
16
16
16
17
17
17
18
18
19
20
20
21
22
22
22
23
24
26
26
27
28
28
Job Title
Utility Maintenance I
Plant Operator I
Park Maintenance I
Street Maintenance I
Kennel Technician
Library Assistant
Deputy Court Clerk
Utility Billing Specialist
Permit Clerk
Wastewater Plant Operator II
Water Plant Operator II
Utility Maintenance II
Park Maintenance II
Street Maintenance II
Animal Control Officer
Dispatcher
Utility Billing Supervisor
Utility Maintenance III
Plant Operator III
Park Maintenance III
Street Maintenance III
Ordinance Officer / Inspector
Library Assistant II
Crewleader
Accountant / Accounting Analyst
Police Records Administrator
Firefighter / EMT
Animal Control Supervisor
Chief Mechanic
Administrative Assistant
Dispatch/Records Manager
Court Administrator
Librarian
Police Officer
Firefighter / Paramedic
Police Corporal
Firefighter II/Engineer
Library Director
IT/Risk Administrator
Assistant to the City Manager
City of Azle 2016-2017 Budget
Min per
Year
$ 24,200
$ 24,200
$ 24,200
$ 24,200
$ 24,200
$ 26,577
$ 28,010
$ 28,010
$ 28,010
$ 28,010
$ 28,010
$ 28,010
$ 28,010
$ 28,010
$ 28,446
$ 31,518
$ 32,383
$ 32,383
$ 32,383
$ 32,383
$ 32,383
$ 34,579
$ 34,579
$ 34,579
$ 35,542
$ 35,542
$ 36,132
$ 37,471
$ 37,471
$ 38,676
$ 39,333
$ 39,333
$ 39,333
$ 40,949
$ 41,508
$ 44,209
$ 44,209
$ 45,762
$ 50,252
$ 50,252
Max per
Year
$ 33,396
$ 33,396
$ 33,396
$ 33,396
$ 33,396
$ 36,676
$ 38,654
$ 38,654
$ 38,654
$ 38,654
$ 38,654
$ 38,654
$ 38,654
$ 38,654
$ 39,255
$ 43,495
$ 44,689
$ 44,689
$ 44,689
$ 44,689
$ 44,689
$ 47,719
$ 47,719
$ 47,719
$ 49,048
$ 49,048
$ 49,862
$ 51,710
$ 51,710
$ 53,373
$ 54,280
$ 54,280
$ 54,280
$ 56,510
$ 57,281
$ 61,008
$ 61,008
$ 63,152
$ 69,348
$ 69,348
1
24,200
24,200
24,200
24,200
24,200
26,577
28,010
28,010
28,010
28,010
28,010
28,010
28,010
28,010
28,446
31,518
32,383
32,383
32,383
32,383
32,383
34,579
34,579
34,579
35,542
35,542
36,132
37,471
37,471
38,676
39,333
39,333
39,333
40,949
41,508
44,209
44,209
45,762
50,252
50,252
2
25,082
25,082
25,082
25,082
25,082
27,545
29,031
29,031
29,031
29,031
29,031
29,031
29,031
29,031
29,482
32,666
33,563
33,563
33,563
33,563
33,563
35,839
35,839
35,839
36,837
36,837
37,448
38,836
38,836
40,085
40,766
40,766
40,766
42,441
43,020
45,820
45,820
47,429
52,083
52,083
3
25,996
25,996
25,996
25,996
25,996
28,549
30,088
30,088
30,088
30,088
30,088
30,088
30,088
30,088
30,557
33,857
34,786
34,786
34,786
34,786
34,786
37,145
37,145
37,145
38,179
38,179
38,813
40,251
40,251
41,546
42,251
42,251
42,251
43,987
44,588
47,489
47,489
49,157
53,981
53,981
4
26,943
26,943
26,943
26,943
26,943
29,589
31,185
31,185
31,185
31,185
31,185
31,185
31,185
31,185
31,670
35,090
36,053
36,053
36,053
36,053
36,053
38,498
38,498
38,498
39,570
39,570
40,227
41,718
41,718
43,059
43,791
43,791
43,791
45,590
46,212
49,219
49,219
50,948
55,947
55,947
206
City of Azle Salary Plan: FY 2016-2017 (October 1, 2016 - January 7, 2017)
5
27,924
27,924
27,924
27,924
27,924
30,667
32,321
32,321
32,321
32,321
32,321
32,321
32,321
32,321
32,824
36,369
37,367
37,367
37,367
37,367
37,367
39,901
39,901
39,901
41,012
41,012
41,693
43,238
43,238
44,628
45,386
45,386
45,386
47,251
47,896
51,013
51,013
52,805
57,986
57,986
6
28,942
28,942
28,942
28,942
28,942
31,785
33,498
33,498
33,498
33,498
33,498
33,498
33,498
33,498
34,020
37,694
38,728
38,728
38,728
38,728
38,728
41,355
41,355
41,355
42,506
42,506
43,212
44,813
44,813
46,254
47,040
47,040
47,040
48,973
49,641
52,871
52,871
54,729
60,099
60,099
City of Azle 2016-2017 Budget
7
29,996
29,996
29,996
29,996
29,996
32,943
34,719
34,719
34,719
34,719
34,719
34,719
34,719
34,719
35,259
39,067
40,139
40,139
40,139
40,139
40,139
42,861
42,861
42,861
44,055
44,055
44,786
46,446
46,446
47,940
48,754
48,754
48,754
50,757
51,450
54,798
54,798
56,723
62,288
62,288
8
31,089
31,089
31,089
31,089
31,089
34,143
35,984
35,984
35,984
35,984
35,984
35,984
35,984
35,984
36,544
40,491
41,602
41,602
41,602
41,602
41,602
44,423
44,423
44,423
45,660
45,660
46,418
48,138
48,138
49,686
50,530
50,530
50,530
52,606
53,324
56,794
56,794
58,789
64,558
64,558
9
32,222
32,222
32,222
32,222
32,222
35,387
37,295
37,295
37,295
37,295
37,295
37,295
37,295
37,295
37,875
41,966
43,118
43,118
43,118
43,118
43,118
46,041
46,041
46,041
47,324
47,324
48,109
49,892
49,892
51,497
52,371
52,371
52,371
54,523
55,267
58,864
58,864
60,931
66,910
66,910
10
33,396
33,396
33,396
33,396
33,396
36,676
38,654
38,654
38,654
38,654
38,654
38,654
38,654
38,654
39,255
43,495
44,689
44,689
44,689
44,689
44,689
47,719
47,719
47,719
49,048
49,048
49,862
51,710
51,710
53,373
54,280
54,280
54,280
56,510
57,281
61,008
61,008
63,152
69,348
69,348
11
11
11
11
11
12
13
13
13
13
13
13
13
13
14
15
16
16
16
16
16
17
17
17
18
18
19
20
20
21
21
22
22
23
24
26
26
27
28
28
Utility Maintenance I
Plant Operator I
Park Maintenance I
Street Maintenance I
Kennel Technician
Library Assistant
Deputy Court Clerk
Utility Billing Specialist
Permit Clerk
Wastewater Plant Operator II
Water Plant Operator II
Utility Maintenance II
Park Maintenance II
Street Maintenance II
Animal Control Officer
Dispatcher
Utility Billing Supervisor
Utility Maintenance III
Plant Operator III
Park Maintenance III
Street Maintenance III
Ordinance Officer / Inspector
Library Assistant II
Crewleader
Accountant / Accounting Analyst
Police Records Administrator
Firefighter / EMT
Animal Control Supervisor
Chief Mechanic
Administrative Assistant
Dispatch Supervisor
Court Administrator
Librarian
Patrol Officer
Firefighter / Paramedic
Police Corporal
Firefighter II/Engineer
Library Director
IT/Risk Administrator
Assistant to the City Manager
207
City of Azle Salary Plan: FY 2016-2017 (October 1, 2016 - January 7, 2017)
Min per
Year
Level
Job Title
28 Golf Course Superintendent
$ 50,252
29 Police Sergeant
$ 50,718
30 Water Plant Superintendent
$ 52,715
30 Wastewater Plant Superintendent $ 52,715
30 Park Superintendent
$ 52,715
30 Utility Maintenance Superintenden $ 52,715
30 Street/Stormwater Manager
$ 52,715
30 Development Services Manager $ 52,715
30 HR Manager
$ 52,715
31 City Secretary
$ 53,262
32 Firefighter - Lieutenant
$ 54,358
33 Police Lieutenant
$ 57,523
33 Fire Marshal
$ 57,523
33 Golf Course Manager
$ 57,523
34 Economic Development Director $ 71,910
35 Fire Chief
$ 76,639
35 Police Chief
$ 76,639
35 Director of Finance
$ 76,639
35 Direct of Public Services
$ 76,639
36 Assistant City Manager
$ 88,345
City of Azle 2016-2017 Budget
Max per
Year
$ 69,348
$ 69,991
$ 72,747
$ 72,747
$ 72,747
$ 72,747
$ 72,747
$ 72,747
$ 72,747
$ 73,502
$ 75,014
$ 79,382
$ 79,382
$ 79,382
$ 99,236
$ 105,762
$ 105,762
$ 105,762
$ 101,159
$ 121,916
1
50,252
50,718
52,715
52,715
52,715
52,715
52,715
52,715
52,715
53,262
54,358
57,523
57,523
57,523
71,910
76,639
76,639
76,639
76,639
88,345
2
52,083
52,566
54,636
54,636
54,636
54,636
54,636
54,636
54,636
55,203
56,339
59,619
59,619
59,619
74,530
79,431
79,431
79,431
79,431
91,564
3
53,981
54,481
56,626
56,626
56,626
56,626
56,626
56,626
56,626
57,214
58,391
61,791
61,791
61,791
77,246
82,325
82,325
82,325
82,325
94,900
4
55,947
56,466
58,690
58,690
58,690
58,690
58,690
58,690
58,690
59,298
60,519
64,042
64,042
64,042
80,060
85,325
85,325
85,325
85,325
98,358
208
City of Azle Salary Plan: FY 2016-2017 (October 1, 2016 - January 7, 2017)
5
57,986
58,524
60,828
60,828
60,828
60,828
60,828
60,828
60,828
61,459
62,724
66,376
66,376
66,376
82,977
88,434
88,434
88,434
88,434
101,941
6
60,099
60,656
63,044
63,044
63,044
63,044
63,044
63,044
63,044
63,698
65,009
68,794
68,794
68,794
86,000
91,656
91,656
91,656
91,656
105,656
City of Azle 2016-2017 Budget
7
62,288
62,866
65,341
65,341
65,341
65,341
65,341
65,341
65,341
66,019
67,378
71,301
71,301
71,301
89,134
94,995
94,995
94,995
94,995
109,505
8
64,558
65,156
67,722
67,722
67,722
67,722
67,722
67,722
67,722
68,425
69,833
73,899
73,899
73,899
92,381
98,456
98,456
98,456
98,456
113,495
9
66,910
67,530
70,189
70,189
70,189
70,189
70,189
70,189
70,189
70,918
72,377
76,591
76,591
76,591
95,747
102,044
102,044
102,044
102,044
117,630
10
69,348
69,991
72,747
72,747
72,747
72,747
72,747
72,747
72,747
73,502
75,014
79,382
79,382
79,382
99,236
105,762
105,762
105,762
105,762
121,916
28
29
30
30
30
30
30
30
30
31
32
33
33
33
34
35
35
35
35
36
Golf Course Superintendent
Police Sergeant
Water Plant Superintendent
Wastewater Plant Superintenden
Park Superintendent
Utility Maintenance Superintende
Street/Stormwater Manager
Development Services Manager
HR Manager
City Secretary
Firefighter - Lieutenant
Police Lieutenant
Fire Marshal
Golf Course Manager
Economic Development Director
Fire Chief
Police Chief
Director of Finance
Direct of Public Services
Assistant City Manager
209
City of Azle Salary Plan: FY 2016-2017 (Effective January 8, 2017)
Level
11
11
11
11
11
12
13
13
13
13
13
13
13
13
14
15
16
16
16
16
16
17
17
17
18
18
19
20
20
21
22
22
22
23
24
26
26
27
28
28
Job Title
Utility Maintenance I
Plant Operator I
Park Maintenance I
Street Maintenance I
Kennel Technician
Library Assistant
Deputy Court Clerk
Utility Billing Specialist
Permit Clerk
Wastewater Plant Operator II
Water Plant Operator II
Utility Maintenance II
Park Maintenance II
Street Maintenance II
Animal Control Officer
Dispatcher
Utility Billing Supervisor
Utility Maintenance III
Plant Operator III
Park Maintenance III
Street Maintenance III
Ordinance Officer / Inspector
Library Assistant II
Crewleader
Accountant / Accounting Analyst
Police Records Administrator
Firefighter / EMT
Animal Control Supervisor
Chief Mechanic
Administrative Assistant
Dispatch/Records Manager
Court Administrator
Librarian
Police Officer
Firefighter / Paramedic
Police Corporal
Firefighter II/Engineer
Library Director
IT/Risk Administrator
Assistant to the City Manager
City of Azle 2016-2017 Budget
Min per
Year
$ 24,684
$ 24,684
$ 24,684
$ 24,684
$ 24,684
$ 27,109
$ 28,570
$ 28,570
$ 28,570
$ 28,570
$ 28,570
$ 28,570
$ 28,570
$ 28,570
$ 29,015
$ 32,148
$ 33,031
$ 33,031
$ 33,031
$ 33,031
$ 33,031
$ 35,271
$ 35,271
$ 35,271
$ 36,253
$ 36,253
$ 36,855
$ 38,220
$ 38,220
$ 39,450
$ 40,120
$ 40,120
$ 40,120
$ 41,768
$ 42,338
$ 45,093
$ 45,093
$ 46,677
$ 51,257
$ 51,257
Max per
Year
$ 34,064
$ 34,064
$ 34,064
$ 34,064
$ 34,064
$ 37,410
$ 39,427
$ 39,427
$ 39,427
$ 39,427
$ 39,427
$ 39,427
$ 39,427
$ 39,427
$ 40,041
$ 44,365
$ 45,582
$ 45,582
$ 45,582
$ 45,582
$ 45,582
$ 48,673
$ 48,673
$ 48,673
$ 50,029
$ 50,029
$ 50,859
$ 52,744
$ 52,744
$ 54,440
$ 55,365
$ 55,365
$ 55,365
$ 57,640
$ 58,427
$ 62,229
$ 62,229
$ 64,415
$ 70,735
$ 70,735
1
24,684
24,684
24,684
24,684
24,684
27,109
28,570
28,570
28,570
28,570
28,570
28,570
28,570
28,570
29,015
32,148
33,031
33,031
33,031
33,031
33,031
35,271
35,271
35,271
36,253
36,253
36,855
38,220
38,220
39,450
40,120
40,120
40,120
41,768
42,338
45,093
45,093
46,677
51,257
51,257
2
25,583
25,583
25,583
25,583
25,583
28,096
29,611
29,611
29,611
29,611
29,611
29,611
29,611
29,611
30,072
33,320
34,234
34,234
34,234
34,234
34,234
36,556
36,556
36,556
37,574
37,574
38,197
39,613
39,613
40,887
41,581
41,581
41,581
43,290
43,881
46,736
46,736
48,378
53,125
53,125
3
26,515
26,515
26,515
26,515
26,515
29,120
30,690
30,690
30,690
30,690
30,690
30,690
30,690
30,690
31,168
34,534
35,481
35,481
35,481
35,481
35,481
37,888
37,888
37,888
38,943
38,943
39,589
41,056
41,056
42,377
43,096
43,096
43,096
44,867
45,480
48,439
48,439
50,141
55,060
55,060
4
27,482
27,482
27,482
27,482
27,482
30,181
31,808
31,808
31,808
31,808
31,808
31,808
31,808
31,808
32,303
35,792
36,774
36,774
36,774
36,774
36,774
39,268
39,268
39,268
40,362
40,362
41,032
42,552
42,552
43,921
44,667
44,667
44,667
46,502
47,137
50,204
50,204
51,967
57,066
57,066
210
City of Azle Salary Plan: FY 2016-2017 (Effective January 8, 2017)
5
28,483
28,483
28,483
28,483
28,483
31,281
32,967
32,967
32,967
32,967
32,967
32,967
32,967
32,967
33,480
37,096
38,114
38,114
38,114
38,114
38,114
40,699
40,699
40,699
41,832
41,832
42,527
44,103
44,103
45,521
46,294
46,294
46,294
48,196
48,854
52,033
52,033
53,861
59,146
59,146
6
29,521
29,521
29,521
29,521
29,521
32,420
34,168
34,168
34,168
34,168
34,168
34,168
34,168
34,168
34,700
38,448
39,503
39,503
39,503
39,503
39,503
42,182
42,182
42,182
43,356
43,356
44,076
45,709
45,709
47,179
47,981
47,981
47,981
49,952
50,634
53,929
53,929
55,823
61,300
61,300
City of Azle 2016-2017 Budget
7
30,596
30,596
30,596
30,596
30,596
33,601
35,413
35,413
35,413
35,413
35,413
35,413
35,413
35,413
35,964
39,848
40,942
40,942
40,942
40,942
40,942
43,718
43,718
43,718
44,936
44,936
45,682
47,375
47,375
48,898
49,729
49,729
49,729
51,772
52,479
55,894
55,894
57,857
63,534
63,534
8
31,711
31,711
31,711
31,711
31,711
34,826
36,704
36,704
36,704
36,704
36,704
36,704
36,704
36,704
37,275
41,300
42,434
42,434
42,434
42,434
42,434
45,311
45,311
45,311
46,573
46,573
47,346
49,101
49,101
50,680
51,541
51,541
51,541
53,658
54,391
57,930
57,930
59,965
65,849
65,849
9
32,866
32,866
32,866
32,866
32,866
36,095
38,041
38,041
38,041
38,041
38,041
38,041
38,041
38,041
38,633
42,805
43,980
43,980
43,980
43,980
43,980
46,962
46,962
46,962
48,270
48,270
49,071
50,890
50,890
52,526
53,419
53,419
53,419
55,613
56,373
60,041
60,041
62,150
68,248
68,248
10
34,064
34,064
34,064
34,064
34,064
37,410
39,427
39,427
39,427
39,427
39,427
39,427
39,427
39,427
40,041
44,365
45,582
45,582
45,582
45,582
45,582
48,673
48,673
48,673
50,029
50,029
50,859
52,744
52,744
54,440
55,365
55,365
55,365
57,640
58,427
62,229
62,229
64,415
70,735
70,735
11
11
11
11
11
12
13
13
13
13
13
13
13
13
14
15
16
16
16
16
16
17
17
17
18
18
19
20
20
21
21
22
22
23
24
26
26
27
28
28
Utility Maintenance I
Plant Operator I
Park Maintenance I
Street Maintenance I
Kennel Technician
Library Assistant
Deputy Court Clerk
Utility Billing Specialist
Permit Clerk
Wastewater Plant Operator II
Water Plant Operator II
Utility Maintenance II
Park Maintenance II
Street Maintenance II
Animal Control Officer
Dispatcher
Utility Billing Supervisor
Utility Maintenance III
Plant Operator III
Park Maintenance III
Street Maintenance III
Ordinance Officer / Inspector
Library Assistant II
Crewleader
Accountant / Accounting Analyst
Police Records Administrator
Firefighter / EMT
Animal Control Supervisor
Chief Mechanic
Administrative Assistant
Dispatch Supervisor
Court Administrator
Librarian
Patrol Officer
Firefighter / Paramedic
Police Corporal
Firefighter II/Engineer
Library Director
IT/Risk Administrator
Assistant to the City Manager
211
City of Azle Salary Plan: FY 2016-2017 (Effective January 8, 2017)
Min per
Year
Level
Job Title
28 Golf Course Superintendent
$ 51,257
29 Police Sergeant
$ 51,732
30 Water Plant Superintendent
$ 53,769
30 Wastewater Plant Superintendent $ 53,769
30 Park Superintendent
$ 53,769
30 Utility Maintenance Superintenden $ 53,769
30 Street/Stormwater Manager
$ 53,769
30 Development Services Manager $ 53,769
30 HR Manager
$ 53,769
31 City Secretary
$ 54,327
32 Firefighter - Lieutenant
$ 55,445
33 Police Lieutenant
$ 58,673
33 Fire Marshal
$ 58,673
33 Golf Course Manager
$ 58,673
34 Economic Development Director $ 73,348
35 Fire Chief
$ 78,172
35 Police Chief
$ 78,172
35 Director of Finance
$ 78,172
35 Direct of Public Services
$ 78,172
36 Assistant City Manager
$ 90,112
City of Azle 2016-2017 Budget
Max per
Year
$ 70,735
$ 71,391
$ 74,202
$ 74,202
$ 74,202
$ 74,202
$ 74,202
$ 74,202
$ 74,202
$ 74,972
$ 76,514
$ 80,969
$ 80,969
$ 80,969
$ 101,221
$ 107,877
$ 107,877
$ 107,877
$ 101,159
$ 124,354
1
51,257
51,732
53,769
53,769
53,769
53,769
53,769
53,769
53,769
54,327
55,445
58,673
58,673
58,673
73,348
78,172
78,172
78,172
78,172
90,112
2
53,125
53,617
55,728
55,728
55,728
55,728
55,728
55,728
55,728
56,307
57,465
60,811
60,811
60,811
76,021
81,020
81,020
81,020
81,020
93,395
3
55,060
55,571
57,759
57,759
57,759
57,759
57,759
57,759
57,759
58,358
59,559
63,027
63,027
63,027
78,790
83,972
83,972
83,972
83,972
96,798
4
57,066
57,595
59,863
59,863
59,863
59,863
59,863
59,863
59,863
60,484
61,729
65,323
65,323
65,323
81,661
87,031
87,031
87,031
87,031
100,325
212
City of Azle Salary Plan: FY 2016-2017 (Effective January 8, 2017)
5
59,146
59,694
62,044
62,044
62,044
62,044
62,044
62,044
62,044
62,688
63,978
67,703
67,703
67,703
84,637
90,202
90,202
90,202
90,202
103,980
6
61,300
61,869
64,305
64,305
64,305
64,305
64,305
64,305
64,305
64,972
66,309
70,170
70,170
70,170
87,720
93,489
93,489
93,489
93,489
107,769
City of Azle 2016-2017 Budget
7
63,534
64,123
66,648
66,648
66,648
66,648
66,648
66,648
66,648
67,340
68,725
72,727
72,727
72,727
90,916
96,895
96,895
96,895
96,895
111,695
8
65,849
66,459
69,076
69,076
69,076
69,076
69,076
69,076
69,076
69,793
71,229
75,377
75,377
75,377
94,229
100,426
100,426
100,426
100,426
115,765
9
68,248
68,881
71,593
71,593
71,593
71,593
71,593
71,593
71,593
72,336
73,824
78,123
78,123
78,123
97,662
104,085
104,085
104,085
104,085
119,983
10
70,735
71,391
74,202
74,202
74,202
74,202
74,202
74,202
74,202
74,972
76,514
80,969
80,969
80,969
101,220
107,877
107,877
107,877
107,877
124,354
28
29
30
30
30
30
30
30
30
31
32
33
33
33
34
35
35
35
35
36
Golf Course Superintendent
Police Sergeant
Water Plant Superintendent
Wastewater Plant Superintenden
Park Superintendent
Utility Maintenance Superintende
Street/Stormwater Manager
Development Services Manager
HR Manager
City Secretary
Firefighter - Lieutenant
Police Lieutenant
Fire Marshal
Golf Course Manager
Economic Development Director
Fire Chief
Police Chief
Director of Finance
Direct of Public Services
Assistant City Manager
213
GLOSSARY
KEY BUDGET TERMS
ACCRUAL BASIS OF ACCOUNTING: A method of accounting in which revenues are
recorded when measurable and earned, and expenses are recognized when a good or service
is used.
AD VALOREM TAX: A tax levied on taxable property (land, improvements and personal
property) for the purpose of financing general operations of the City and debt service
requirements.
APPRAISED VALUE: The market value of real and personal property located in the City as of
January 1 each year, as determined by the Tarrant Appraisal District.
APPROPRIATION: The maximum level of spending for each fund and for each department as
authorized annually by the City Council.
BOND: A written promise to pay a specified sum of money, called the face value or principal
amount, at a specified date in the future, called the maturity date, together with periodic interest
at a specified rate.
BALANCED BUDGET: A budget in which current revenues equal current expenditures.
BUDGET: A financial plan for a specified period of time (fiscal year) that matches all planned
revenues and expenditures for various municipal services.
BUDGET CALENDAR: The schedule of key dates or milestones that a government follows in
the preparation and adoption of a budget.
BUDGET MESSAGE: A general discussion of the submitted budget presented in writing by the
City Manager as a part of the budget document.
CAPITAL OUTLAY: An expenditure which results in the acquisition of or addition to fixed
assets, and meets these criteria: has an anticipated useful life of more than one year; can be
permanently identified as an individual unit of property; belongs to one of the following
categories: Land, Buildings, Structures & Improvements, Equipment; constitutes a tangible,
permanent addition to the value of City assets; does not constitute repair or maintenance; and,
is not readily susceptible to loss.
CAPITAL PROJECT:
A specific and identifiable improvement or purpose for which
expenditures are proposed within the capital budget or capital improvement program.
COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR): Usually referred to by its
abbreviation, this report summarizes financial data for the previous fiscal year in a standardized
format. The CAFR is organized by fund and contains two basic types of information: (1) a
balance sheet that compares assets with liabilities and fund balance and (2) an operating
statement that compares revenues and expenditures.
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CONTRACTUAL SERVICES: Services purchased by the City such as utility services,
insurance, maintenance contracts, outside consulting.
CONSUMER PRICE INDEX (CPI): An inflationary indicator that measures the change in the
cost of a fixed basket of products and services, including housing, electricity, food, and
transportation.
COURT SECURITY FUND: A Special Revenue (Purpose) Fund created to raise resources to
be used for the expenditures incurred for the Municipal Court security. A specific portion from
every fine paid is segregated for these purposes.
COURT TECHNOLOGY FUND: A Special Revenue (Purpose) Fund created to raise resources
to be used for the expenditures incurred for the Municipal Court technology enhancement. A
specific portion from every fine paid is segregated for these purposes.
CRIME CONTROL AND PREVETION DISTRICT (CCPD): a district enacted by the approval of
the voters in 2000. The district collects a quarter cent sales tax revenue. The district use
resources to create programs devoted to crime prevention within the City. For budgetary and
accounting purposes the district is treated as a Special Revenue (Purpose) Fund.
DEBT SERVICE: The City’s obligation to pay the principal and interest of all bonds and other
debt instruments according to a pre-determined payment schedule.
DEPARTMENT: A major administrative division of the City which indicates overall responsibility
for an operation or a group of related operations within a functional area.
EFFECTIVE TAX RATE: A rate which generates the same amount of revenues from property
which is taxed in both years.
ENCUMBRANCES: Obligations in the form of purchase orders and contracts which are
chargeable to an appropriation and for which a part of the appropriation is reserved because the
goods or services have not been received. When paid, the encumbrance is liquidated.
ENTERPRISE FUND: A fund established to account for operations that are financed and
operated in a manner similar to private business enterprises—where the intent of the governing
body is that the costs of providing goods or services to the general public on a continuing basis
be financed or recovered primarily through user charges. The following are the current
Enterprise Funds for the City: Utility, Storm Water, and Golf Funds.
EPA: The Environmental Protection Agency.
EXEMPT/EXEMPTION: Amounts under state law that which are deducted from the appraised
value of property for tax purposes. Tax rates are applied to the non-exempt portion of the
appraised value to calculate the annual tax levy.
EXPENDITURE: Decreases in (use of) financial resources other than through interfund
transfers. This term applies to all governmental type funds.
EXPENSE: A use of financial resources, denoted by its use in the enterprise funds, which is
accounted for on a basis consistent with the private business accounting model (full accrual
basis).
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FISCAL YEAR: The time period designated by the City signifying the beginning and ending
period for recording financial transactions. The City has specified October 1 to September 30
as its fiscal year.
FRANCHISE FEE: A fee paid by public service businesses for use of City streets, alleys and
property in providing their services to the citizens of a community. Services requiring franchises
include electricity, telephone, natural gas and cable television.
FUND: An accounting entity with a separate set of self-balancing accounts which comprise its
assets, liabilities, fund balance, revenues and expenditures.
FUND BALANCE: The assets of a fund less liabilities, as determined at the end of each fiscal
year. Any reservations of fund balance are deducted to result in an “unreserved fund balance.”
GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB): The body that sets
accounting standards specifically for governmental entities at the state and local levels.
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP): Uniform minimum standards
used by state and local governments for financial recording and reporting; established by the
accounting profession through the Governmental Accounting Standards Board (GASB).
GENERAL FUND: The largest fund within the City, the General Fund accounts for most of the
financial resources of the government. General Fund revenues include property taxes, licenses
and permits, local taxes, service charges, and other types of revenue. This fund usually
includes most of the basic operating services, such as fire and police protection, park and
recreation, public works, and general administration.
GENERAL OBLIGATION BONDS: Bonds that finance public projects such as streets,
municipal facilities, and park improvements. The repayment of these bonds is made from
property taxes, and these bonds are backed by the full faith and credit of the issuing
government.
HMNW: Harris Methodist Northwest Hospital.
I & S RATE: Interest & Sinking Rate. The portion of the City’s tax rated dedicated to the
repayment of the City’s general obligation debt.
MODIFIED ACCRUAL BASIS OF ACCOUNTING: A form of accrual accounting in which (1)
expenditures are recognized when the goods or services are received and (2) revenues, such
as taxes, are recognized when measurable and available to pay expenditures in the current
accounting period.
MUNICIPAL DEVELOPMENT DISTRICT: a district enacted by the approval of the voters in
May 2013. The district collects a half cent sales tax revenue on the Tarrant County side of the
City of Azle. The district use resources to fund economic development activities such as
infrastructure projects, recreational or community facilities, or projects that create or expand
business development within the City. For budgetary and accounting purposes the district is
treated as a Special Revenue (Purpose) Fund.
NON-DEPARTMENTAL: Includes debt service, operating transfers between funds, and salary
merit pool.
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O & M RATE: Operations & Maintenance Rate. The portion of the City’s tax rate dedicated to
funding the daily operations of the City accounted for in the General Fund.
OPERATING BUDGET: A financial plan outlining estimated revenues and expenditures and
other information for a specified period (usually a fiscal year). The “proposed budget” is the
financial plan presented by the City Manager for consideration by the City Council, and the
“adopted budget” is the financial plan ultimately approved and authorized by the City Council.
ORDINANCE: An authoritative command or order.
PER CAPITA DEBT: Total tax supported debt outstanding divided by population.
PERSONAL SERVICES: Expenditures made for salaries and related benefit costs.
POLICY: A definite course of action adopted after a review of information and directed at the
realization of goals.
PROPOSED BUDGET: The budget that has been prepared by the City Manager and submitted
to the City Council for approval.
RESERVE: An account used to indicate that a portion of fund resources is restricted for a
specific purpose, or is not available for appropriation and subsequent spending.
REVENUE BONDS: Long term debt (bonds) the repayment of which is based upon pledged
revenues from a revenue generating facility.
REVENUES: All amounts of money earned or received by the City from external sources.
SCADA: Supervisory Control and Data Acquisition. A computerized system that allows for the
monitoring of a facility, such as a water treatment plant, from a remote sight.
TAD: Tarrant Appraisal District.
TAX BASE: The total property valuations on which each taxing entity levies its tax rates.
TAX LEVY: A percentage applied to all taxable property to raise general revenues. It is
derived by dividing the total tax levy by the taxable net property valuation.
TAX RATE: A percentage applied to all taxable property to raise general revenues. It is
derived by dividing the total tax levy by the taxable net property valuation.
TAXABLE VALUE: Estimated value of property on which ad valorem taxes are levied.
TAXES: Compulsory charges levied by a government for the purpose of financing services
performed for the common benefit.
TCEQ: The Texas Commission on Environmental Quality.
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