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Annual Budget 2016-2017 Allen, Texas

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Annual Budget 2016-2017 Allen, Texas ANNUAL BUDGET 2016‐2017 FORD POOL CITY OF ALLEN, TEXAS ALLEN, TEXAS In accordance with the passage of S.B. No. 656, Local Government Code, Sec. 102.007, was amended to require that an adopted municipal budget must contain a cover page that includes the following information: “This budget will raise more revenue from property taxes than last year's budget by an amount of $3,565,981, which is a 6.60 percent increase from last year's budget. The property tax revenue to be raised from new property added to the tax roll this year is $1,241,748.” The members of the governing body voted on the budget as follows: FOR: Stephen Terrell, Mayor Gary L. Caplinger, Mayor Pro Tem, Place 5 Kurt Kizer, Place 1 Ross Obermeyer, Place 2 Joey Herald, Place 3 Robin L. Sedlacek, Place 4 Baine Brooks, Place 6 AGAINST: None PRESENT and not voting: None ABSENT: None Property Tax Rate Comparison 2016-2017 2015-2016 Property Tax Rate: $0.520000/100 $0.530000/100 Effective Tax Rate: $0.490907/100 $0.499257/100 Effective Maintenance & Operations Tax Rate: $0.376293/100 $0.368306/100 Rollback Tax Rate: $0.530123/100 $0.521497/100 Debt Rate: $0.123727/100 $0.123727/100 Total debt obligation for City of Allen secured by property taxes: $88,835,000 CITY OF ALLEN, TEXAS ANNUAL BUDGET FISCAL YEAR 2016 – 2017 Presented to the City Council September 13, 2016 Councilmembers Mayor Stephen Terrell Mayor Pro Tem, Place No. 5 Gary L. Caplinger Councilmember, Place No. 1 Kurt Kizer Councilmember, Place No. 2 Ross Obermeyer Councilmember, Place No. 3 Joey Herald Councilmember, Place No. 4 Robin L. Sedlacek Councilmember, Place No. 6 Baine Brooks Management Staff City Manager Peter H. Vargas Chief Financial Officer Eric Cannon Assistant Chief Financial Officer Joanne Stoehr Budget Manager Chris Landrum C I T Y O F A L L E N Our Mission To achieve excellence in managing development of the community and in providing city services so that conditions of living and public confidence are continually enhanced. Our Pledge to fulfill our mission in a way that: RESPECTS AND VA LUES CI TIZENS AND EMPLOY EES § NURTURES COMMUNITY INVOLVE MENT § DEMONSTRATES THE HIGHEST ET HICAL STANDARDS § IMPROVES EFFECTIVE COMMUNICATIONS § MODELS SAFETY § E XEMPLIFIES PROFESSIONALISM § PRO MOTES T EAMWORK § DEMONSTRATES STEWARDSHIP § REWARDS MERITORIOUS PERFORMANCE § MAXI MIZES TH E USE O F TECHNOLOGY § EN COURAGES FLEX IBILITY, INNOVATION AN D CREATIVITY § UTILIZES EFFECTI VE PLAN NING § PROVIDES OPPORT UNITIES FOR PER SONAL AN D PROFESSIONAL GRO WTH FOR ALL PERSONNEL § AND ASSIGNS APPROPRIATE RESPONSIBILITY AND ACCOUNTABILITY. TABLE OF CONTENTS BUDGET OVERVIEW Letter from City Manager ............................................................................................... 1 Economic Outlook.......................................................................................................... 9 Departmental Performance Measures Overview ......................................................... 10 Fund Structure ............................................................................................................. 11 Budget Process – Basis, Process, and Amendments ................................................. 15 Budget Calendar .......................................................................................................... 17 Budget Process – Strategic Plan and Capital Budget ................................................. 18 Strategic Plan............................................................................................................... 19 Financial Policies and Practices .................................................................................. 22 Revenue Summary ...................................................................................................... 27 Combined Budget Summaries ..................................................................................... 31 Organizational Chart .................................................................................................... 35 Staffing Summary ........................................................................................................ 36 GENERAL FUND Revenue and Expenditure Summary ......................................................................... 37 Revenue and Expenditures by Function Charts ......................................................... 38 Revenues .................................................................................................................... 39 Tax Structure .............................................................................................................. 41 Budget Assumptions ................................................................................................... 42 Expenditures by Function ........................................................................................... 43 Expenditures by Classification .................................................................................... 44 GENERAL FUND DEPARTMENTS City Administration ...................................................................................................... 45 City Secretary ............................................................................................................. 50 Community Development ........................................................................................... 56 Community Services ................................................................................................... 67 Engineering ................................................................................................................. 84 Finance ....................................................................................................................... 90 Fire ............................................................................................................................. 96 Human Resources .................................................................................................... 102 Information Technology ............................................................................................ 108 Internal Services ....................................................................................................... 113 Library ....................................................................................................................... 117 Municipal Court ......................................................................................................... 126 Parks and Recreation ............................................................................................... 131 Event Center ............................................................................................................. 145 Police ........................................................................................................................ 153 Public and Media Relations Office ............................................................................ 162 TABLE OF CONTENTS continued… DEBT SERVICE FUND Debt Policy and Fund Balance Summary ................................................................. 167 Debt Service Requirements ..................................................................................... 168 TAX INCREMENT FINANCING FUND Revenue and Expenditure Summary ........................................................................ 171 Tax Increment Financing .......................................................................................... 172 WATER AND SEWER FUND Revenue and Expense Summary ............................................................................. 176 Revenue and Expenses by Function Charts ............................................................ 177 Revenue Detail ......................................................................................................... 178 Expenses by Classification ....................................................................................... 179 Water and Sewer ..................................................................................................... 180 Utility Collections ....................................................................................................... 187 OTHER FUNDS Solid Waste .............................................................................................................. 192 Drainage ................................................................................................................... 200 Golf Course ............................................................................................................... 207 Asset Forfeiture ........................................................................................................ 214 Hotel Occupancy Tax ............................................................................................... 218 Grant Fund ................................................................................................................ 225 Special Revenue Fund ............................................................................................. 229 Replacement Fund ................................................................................................... 233 Facility Maintenance Fund ........................................................................................ 238 Risk Management ..................................................................................................... 242 Economic Development Corporation
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