City of Allen, Texas – FY24 Annual Budget by City of Allen

ANNUAL BUDGET FISCAL YEAR 2023-2024

CITY OF 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 $6,416,683, which is a 8.65 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 $1,897,530.” The members of the governing body voted on the budget as follows:

FOR:

Baine L. Brooks, Mayor Chris Schulmeister, Mayor Pro-Tem, Councilmember, Place 4 Daren Meis, Place 1 Tommy Baril , Place 2 Dave Cornette, Place 3 Dave Shafer, Place 5 Ben Trahan, Place 6

AGAINST: PRESENT and not voting:

None

ABSENT:

None

Property Tax Rate Comparison Property Tax Rate No New Revenue Tax Rate No New Revenue Maintenance & Operations Voter Approval Tax Rate Debt Rate

2023-2024 0.420500 0.395180 0.297830 0.460274 0.097350

2022-2023 0.421200 0.418914 0.328417 0.461959 0.090497

Total debt obligations and capital lease obligations for City of Allen secured by property taxes: $123,315,000.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

Annual Budget FISCAL YEAR 2023-2024 Presented to Allen City Council September 12, 2023

Councilmembers Baine L. Brooks Chris Schulmeister Daren Meis Tommy Baril Dave Cornette Dave Shafer Ben Trahan

Mayor Mayor Pro Tem, Place No. 4 Place No. 1 Place No. 2 Place No. 3 Place No. 5 Place No. 6

Management Staff Eric Ellwanger City Manager Pete Phillis Chief Financial Officer Mark Davies Assistant Chief Financial Officer

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

Our Mission

The Allen City Government Mission is to provide best in class municipal services, be financially responsible and sound, plan and invest in Allen’s future, engage our community, provide fair and equitable community services and city government, preserve and enhance our Allen community character and stimulate economic growth and business investment.

Our Pledge

To fulfill our mission in a way that: •

Respects and values citizens and employees

•

Nurtures community involvement

•

Demonstrates the highest ethical standards

•

Improves effective communication

•

Models safety

•

Exemplifies professionalism

•

Promotes teamwork

•

Demonstrates stewardship

•

Rewards meritorious performance

•

Maximizes the use of technology

•

Encourages flexibility, innovation and creativity

•

Utilizes effective planning

•

Provides opportunities for personal and professional growth for all personnel

•

Assigns appropriate responsibility and accountability

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to City of Allen, Texas, for its Annual Budget for the fiscal year beginning October 1, 2022. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as a financial plan, as an operations guide, and as a communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award.

Table of Contents BUDGET OVERVIEW Transmittal Letter to the City Council �� 10 Economic Outlook ��15 Budget Calendar ��17 Budget Process ��18 Strategic Plan ��21 Financial Policies and Practices ��22 Fund Structure ��27 Revenue Summary ��32 Combined Budget Summary ��36 Organizational Chart ��40 Staffing Summary ��41 GENERAL FUND Revenue and Expenditure Summary ��44 Revenue and Expenditure by Function Charts �� 45 Revenues �� 46 Tax Structure �� 48 Budget Assumptions �� 49 Expenditures by Function �� 50 Expenditures by Classification ��51 GENERAL FUND DEPARTMENTS City Administration ��52 City Secretary ��58 Community Development ��62 Community Enhancement �� 68 Community Services ��73 Building Maintenance ��79 Engineering �� 84 Finance �� 90 Fire ��95 Human Resources ��99 6

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

Information Technology �� 104 Internal Services ��109 Library �� 111 Municipal Court ��118 Parks & Recreation �� 123 Event Center ��136 Police ��141 Public and Media Relations ��147 DEBT SERVICE FUND Debt Policy and Fund Balance Summary �� 153 Debt Service Requirement ��154 NEIGHBORHOOD REINVESTMENT FUNDS Neighborhood Reinvestment Funds ��160 TAX INCREMENT FINANCING Tax Increment Financing ��165 CAPITAL PROJECT FUNDS General Obligation Bond Fund �� 171 General Capital Projects Fund ��174 ENTERPRISE FUNDS Water and Sewer Fund ��179 Solid Waste Fund �� 193 Drainage Fund ��199 Golf Course Fund �� 204 Event Center Fund ��209 SPECIAL REVENUE FUNDS Hotel Occupancy Tax Fund ��216 Asset Forfeiture Fund �� 223 Special Revenue Fund �� 226 Gift Permanent Fund ��229 Grant Fund �� 232

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

INTERNAL SERVICE FUNDS Replacement Fund �� 236 Facility Maintenance Fund �� 240 Risk Management Fund ��243 COMPONENT UNIT FUNDS Economic Development Corporation �� 251 Community Development Corporation ��258 CAPITAL IMPROVEMENTS Capital Projects Map ��268 Capital Projects Highlights ��269 Relationship Between Operating and Capital Budgets �� 273 Capital Projects Expenditure Summary �� 275 Long-Range Financial Plans ��278 APPENDIX Budget and Tax Ordinances ��286 Tax Year 2023 Calculation Worksheet ��290 Debt Management and Fund Balance Reserve Policy �� 300 Statistical/ Supplemental Information ��309 Principal Taxpayers & Major Employers �� 313 GLOSSARY Glossary ��316 Acronyms �� 322

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

BUDGET OVERVIEW

TRANSMITTAL LETTER FISCAL YEAR 2023-2024

October 1, 2023 The Honorable Mayor and Members of the Allen City Council City of Allen, Texas

In accordance with the Texas state statutes and the City of Allen Charter, the budget for the fiscal year beginning October 1, 2023, is hereby presented. The budget for FY24 acts as a policy document highlighting the financial responsibilities of the organization to the City Council and Allen residents. The City of Allen has long enjoyed a tradition of financial leadership that is conservative and resilient, resulting in a foundation that balances economic uncertainties with new opportunities to provide our residents with exceptional value, outstanding service, confidence, and full transparency. The annual budget is a reflection of our community’s priorities and our response through our investment in service delivery to maintain our high quality of life in Allen today, tomorrow, and into the future. The FY24 budget continues that tradition of financial leadership and responsible stewardship through investment in priority areas. Further, the budget remains focused on the shared vision for the community –

“Our safe community, character, unity, vibrant centers, great neighborhoods, and experiences for all make us a premier place to live.” This vision clarifies quality of life in Allen, and it centers our approach to preserving it. With that vision in mind, this budget provides for future success, ensures continued financial and operational stability and is structurally balanced and sustainable into the future. Our shared goal is to balance investment in both maintenance and operations with capital funding to increase our resiliency in FY24 and into the future. This requires our acknowledgement that Allen is experiencing both high growth and aging infrastructure simultaneously. The City Council continues to recognize that challenge when setting short- and long-term priorities through the annual strategic planning process.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

Strategic Planning and Priority-Based Budgeting Each year, Allen City Council provides City staff with a strategic plan to convey the community’s highest priorities. This important exercise helps City staff properly align budgets and programs with citizen’s needs and expectations. The goals for the upcoming fiscal year, as articulated by the City Council, are listed below.

Strategic Goals for the City of Allen Financially sound and transparent City government Safe and livable community for all Vibrant community with lively destinations and successful commercial centers High-performing City team providing resident-focused services Engaged and connected Allen community

Goal 1 Goal 2 Goal 3 Goal 4 Goal 5

BUDGET OVERVIEW

To that end, the strategic planning process informs the development of the budget by clarifying priorities and evaluating services. For FY2024, these considerations result in a total combined budget of $299,631,469. This budget accounts for market adjustments to our public safety personnel per Meet and Confer Agreements, adjustments for some general schedule employees to remain competitive with the market, and funding to address and plan for aging infrastructure including City facilities, streets, and neighborhoods. This budget includes the addition of thirteen key positions in the General Fund including four Firefighters to finalize the staffing needed to open Fire Station #6, five Sworn Police Officers, one IT Security Administrator and three others. Also in this budget are seven positions supported by other funds including a Water and Sewer Crew, for a total of twenty new full-time equivalent employees City-wide.

Property Values Property tax revenue funds much of the City of Allen General Fund budget. The total amount of tax collected is determined by two factors. The first is property values, set by the Collin Central Appraisal District. The second is the tax rate, set by individual taxing entities such as the City of Allen. The total assessed property value for FY2023-2024 equals $19.83 billion, which equates to an overall increase of approximately $1.72 billion (9.47%) from the previous year. Of this increase, $451,255,635 comes from new properties. Of significance for the budget is the Council’s recent adoption of a 5% Homestead Exemption which has an estimated tax impact (revenue reduction) of $2,762,051 to the General Fund and Debt Service Fund.

Assessed Property Valuation (in Billions)

9.16

10.18

11.23

2015

2016

2017

12.37

2018

13.60

14.46

14.96

15.76

2019

2020

2021

2022

18.11

2023

19.83

2024

Tax Rate While the City of Allen does not control assessed values of properties, City Council does have the ability to adjust the annual tax rate. This budget proposes a decrease in the City’s tax rate to $0.420500, a reduction of $0.0007 from the previous year’s budget. At a property tax rate of $0.420500, the municipal tax paid on the average single-family residential homestead will be $1,898 an increase of approximately $70 from the amount of tax paid on the average taxable home value last year.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

BUDGET OVERVIEW

Tax on Property at NNR Rate

Tax on Property at Proposed Rate

Proposed Tax Increase/(Decrease) from Previous Year

Home Value

NNR Tax Rate*

Proposed Tax rate

$100,000

$0.395180

$0.420500

$395

$421

$451,316 (2023 avg.)

$0.395180

$0.420500

$1,784

$1,898

$70

$433,972 (2022 avg.)

$0.418914

$0.421200

$1,818

$1,828

$(2)

$389,455 (2021 avg.)

$0.470163

$0.470000

$1,831

$1,830

$37

$369,743 (2020 avg.)

$0.484052

$0.485000

$1,790

$1,793

$(5)

$367,638 (2019 avg.)

$0.486618

$0.489000

$1,789

$1,798

$32

$354,535 (2018 avg.)

$0.479279

$0.498000

$1,699

$1,766

$68

*No New Revenue Tax Rate (NNR) began in 2020 in prior years it was the Effective Tax Rate.

Of the total tax rate, $0.323150 is dedicated to operations and maintenance (O&M) in the General Fund, and $0.097350 is dedicated to general obligation debt service. The portion of the tax rate dedicated to debt service is 23.15% of the overall tax rate. This rate is consistent with the City’s current policy to maintain the debt service portion below 35%.

Historical Tax Rate 0.56 0.54

0.5400

0.53

0.5300

0.5200

0.51

0.5100

0.50

0.4980

0.4890

0.48

0.4850 0.4700

0.47 0.45 0.44 0.42 0.41

2015

2016

2017

2018

2019

2020

2021

2022

0.4212

0.4205

2023

2024

Tax year 2023 is the third year of implementation of Senate Bill #2 from the 86th Legislative Session. This bill set limits of 3.5% growth in operations and maintenance revenue from property taxes with mandatory elections if this rate is exceeded. Senate Bill #2 allows for growth of more than 3.5% without an election if a City used less than 3.5% growth in the previous 3 years. The tax rate for this budget is $0.420500, which would allow the City Council to “bank” another estimated $0.039774 for future years if necessary. A tax rate of $0.420500 generates approximately 3.59% more revenue than the previous year.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

Debt Service A portion of the City’s property tax rate is assigned to the debt service fund to pay for the General Obligation (G.O.) Bonds, Tax Notes and Capital Leases that have been issued for the acquisition of public land or construction of public infrastructure and facilities. In July 2023, the ratings on the City’s General Obligation debt were reaffirmed at AAA by Standard and Poor’s and Aaa by Moody’s - the highest ratings possible. This designation reflects the financial strength of our community, with special attention given to the stability of the local economy and strength of the City’s fiscal management. At the beginning of fiscal year 2024 the total outstanding debt balance will be approximately $123.315 million, and the debt service payments

BUDGET OVERVIEW

on this outstanding balance will be $18.847 million. Programs and Staffing Levels The City currently supports a staff of 937.17 full-time equivalent employees allocated among the operating departments. The budget includes an increase of 20.00 full-time equivalent (FTE) positions, setting the total employment level for FY2024 at 957.17 The graph reflects the number of employees per thousand citizens for the past five years.

Employees per Thousand Citizens 9.00 8.00

8.08

7.87

7.74

2020-2021

2021-2022

8.31

8.49

2022-2023

2023-2024

7.00 6.00 5.00 4.00

2019-2020

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

BUDGET OVERVIEW

BUDGET OVERVIEW Conclusion This budget has been prepared in conformance with the requirements of Article IV of the City Charter, City financial policies and state law. It will be brought before citizens and City Council for a public hearing and adoption of the budget and tax rate on September 12, 2023. It is appropriate to once again thank the department directors who have put much time and expertise into the development of the budget. The development of this budget would not have been possible without the hard work of our Finance Department including Pete Phillis, Mark Davies, Holly Kellen, and Crystal Smith. In addition, I would like to give special thanks to all City employees who continue the important work of providing quality services to our citizens.

Respectfully submitted,

Eric Ellwanger City Manager

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

ECONOMIC OUTLOOK FISCAL YEAR 2023-2024

The City of Allen experienced significant growth primarily due to increased appraisals on existing property. Valuation from new property remained steady. Land remaining for residential development is quickly reaching full build out. The remainder of undeveloped land is zoned commercial. Higher density mixed use

BUDGET OVERVIEW

developments are expected to make up the bulk of new property added to the tax rolls for the next fifteen years. The FY2023 sales tax projection is expected to come in at or close to budget. For FY2024 expected growth is set at 5.0% over the FY2023 budget. The Sales Tax revenue projection will continue to be closely monitored. Below is a discussion of influencing factors and the impact of economic trends on the current budget, and other issues that could affect future budgets.

Capital Projects and Debt The issue facing the City of Allen in current and future budgets is that, while revenue growth is expected to be moderate, capital projects will be completed which will increase the funding needs for both debt service payments and for maintenance and operation of newly constructed facilities. The cap of 3.5% on M&O revenue growth imposed by the State of Texas further complicates future expansion of services. In FY2016, citizens approved the bond election authorizing the sale of $93.15 million for future bond issuance to be issued over seven years. The remaining amount of that authorization was issued in FY23 in the amount of $14.525 million. Future authorization is set to go to the citizens of Allen for a vote in November of 2023. Residents will vote on bond propositions totaling $156.5 million in projects. Allen residents lead the charge to select and prioritize these proposed projects to be paid for by bonds. They helped to set proposed bond package amounts for each of the areas funded and projects to be had. The issuance of new debt will have an impact on the Debt Service Fund as well as an increase in maintenance and operations as capital projects are completed. The Tax Cuts and Jobs Act passed by the federal government eliminated the taxexempt status of advanced refunding bonds issued after December 31, 2017. Advance refunding bonds allowed the City to take advantage of declining interest rates. As a result, the City now issues debt with shorter maturity periods to compensate; however, it comes at a premium. The addition of short-term tax notes, and the upgrade of our debt ratings will have long-term impacts on our interest rates. To control the increase in debt and operating costs the City defers projects as the main management tool. Additionally, a phased in approach may also be used for opening new facilities. To finance public facilities, the City of Allen is also exploring public-private and public-public partnerships. Historically, Water and Sewer infrastructure has been financed on a pay-as-you-go basis. The fund has been faced with a potentially substantial increase in rates driven by the increase in the wholesale cost of water and the rehabilitation costs of aging infrastructure. No revenue bonds were issued in FY 2023.

Compensation Philosophy The City conducted a compensation study for public safety positions as outlined in the Meet and Confer Agreements. As a result of a compensation study, market adjustments were made. Non-public safety positions received adjustments in FY2023 based on an outsourced compensation and classification study in FY2022. Additionally, other City staff will be eligible for up to a five percent (5%) increase if their performance exceeds expectations. Employees who meet expectations will receive a three percent (3%) increase. Employees who do not meet expectations will not receive an increase and will be subject to a performance improvement plan or termination. FY2024 includes funds dedicated to strategically implement the compensation plan mentioned above.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

BUDGET OVERVIEW 16

BUDGET OVERVIEW

Legislative and Litigation Issues At the time of this publication, the Second Called State Legislative Session was held for the 88th legislature for the State of Texas. The city monitors bills and their progress and responds by working with other local governments to provide supporting data for testimony, or by participating in opportunities to talk directly with legislators. There are no unfunded mandates that have been passed that will significantly impact the Cities budget this coming fiscal year.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

BUDGET CALENDAR FISCAL YEAR 2023-2024 January 28, 2023

Strategic Planning with Council

March 1

Budget Kickoff (10am)

March 2

Budget training March 2 at 2pm

March 14

Preliminary meeting - Risk fund (Finance & HR)

March 13 - March 17

Budget Open Lab

March 14

CIP/Bond meeting with City Manager

March 16

Risk fund meeting with City Manager (Finance & HR)

March 17

Budget input deadline Level - Department (roll on 3/20) & Overtime Requests Due

April 10 - April 14

Budget Open Lab

April 14

Budget input deadline Level - Director & Ranking Sheets due for all departments & Org Charts due to HR (roll on 4/17)

April 14

Capital Projects (CIP) information due to Engineering department

April 17 - May 12

Finance reviews departmental submittals; meets with departments as needed

May 1 - May 5

Staff review of Hotel Tax Grant applications

May 8 - May 12

Committee Meetings; Technology, Facility, Vehicle, Personnel

May 15 - May 26

City Manager/department head budget review

July 10

Department Summary & Performance Measures Due to Finance

July 10

Org charts to Finance from Human Resources

July 12

Briefing to department heads on proposed budget

July 25

Deadline for chief appraiser to certify rolls to taxing units

July 25

Calculation of no-new-revenue and voter-approval tax rates (County publishes in 9/3 paper)

August 1

CIP document to Planning & Zoning Commission

August 7

Deadline for chief appraiser to deliver tax estimates to Property Owners

August 8

Deliver Proposed Budget to City Council; Council sets public hearing date for budget & tax rate;

BUDGET OVERVIEW

Council takes record vote to place on the agenda of a future meeting and proposal to adopt the tax rate August 24 - August 25

Council budget workshop

September 3 (Sun)

County publishes Notice of 2022 Tax Year Property Tax Rates (at least 5 days before public hearing); post on City website and cable channel until 9/9 (or day after last public hearing)

September 3 (Sun)

City publishes notice of public hearing on budget (5 to 15 days before public hearing)

September 12

Public hearing for budget and tax rate; and vote on budget and tax rate

October 20

Final document published (to CM office for 10/24 Council meeting)

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

BUDGET OVERVIEW

BUDGET PROCESS FISCAL YEAR 2023-2024 Strategic Plan The City of Allen takes a “team approach” to strategic planning. All departments participate in the development of the City’s strategic plan, which is a detailed expansion of the five goal statements developed by the City Council. The City Council, along with the City Manager and Directors, have identified one or more strategies related to each goal. Each of the strategies have one or more objectives which are incorporated into the budget. Department summaries found throughout this document identify tasks related to attaining these objectives, in addition to normal “daily” operations. Beginning in October of each year, departments provide the City Manager’s office with an updated status on each objective, along with recommendations to help achieve the City’s overall goals. The updates are compiled into the updated strategic plan document and are presented to Council at the January strategic planning session. The strategic planning session is attended by the Council, the City Manager, Deputy City Manager, Assistant City Managers, and Department Directors. At this meeting, Council reviews the status of existing goals, and identifies additional goals which are incorporated into the updated strategic plan document. On the following pages, the strategic plan summary is presented and objectives for each goal are listed. The information presented is from the 2023 strategic plan document, which was the basis for the FY2024 requested budget items.

Budget Process Once the strategic plan document is updated, the annual budget process begins as set forth in the City Charter, Article IV, Section 4.01 to 4.10, that is prepared by City Management and adopted by the City Council. City staff analyze projects and goals that the City Council has identified. Then staff begins collecting budget numbers to complete the objectives and tasks. The Finance department updates projections of major revenue sources to determine whether total expenditures will need to be adjusted at midyear. The Finance department also provides preliminary estimates for major revenue sources for the upcoming fiscal year. In March, there is a budget kickoff meeting where the City Manager discusses the guidelines for departments to use in preparing budget requests. The budget is broken down into three parts: a year-end estimate, a base budget for the upcoming year, and new programs for the next fiscal year. The year-end estimate is a projection of revenues and expenditures for the remainder of the current fiscal year. All accounts are evaluated to determine whether they need to be adjusted from current budgets to maintain the same level of service, no new projects are added. The base budget estimate for the upcoming fiscal year is the proposed cost for maintaining the current service level. The base budget estimate does not include any capital or one-time purchases from the previous year. Increases to the operating portion of the base estimate is limited by a set percentage that is tied to an economic indicator to reflect inflation and set during budget kickoff. Any other increase would be included in the new programs section of the budget.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

New programs are defined as any change in program emphasis, expenditure of funds, or allocation of personnel or equipment that will result in a change in the level of service currently being delivered. For each new program, the department provides a description, itemization, justification for all costs, and provides a rank based on how it accomplishes the strategic plan. All requests for new personnel, technology, building modifications, fleet, or equipment that represent a net addition to the operation budget go through a committee review process for evaluation. Upon review of requests, the committee provides a recommendation to the City Manager. Finance reviews all three parts of the budget prepared by departments to ensure guidelines have been

BUDGET OVERVIEW

met. Each Director meets with the City Manager to discuss requests for the upcoming year, and any adjustments needed in the current year. The City Manager makes any necessary changes and submits the proposed budget to Council prior to August 10th. In August, a budget workshop meeting is held, where Council reviews the budget with the City Manager and department directors to discuss any concerns. After the Council budget workshop, there are public hearings on the budget and on the tax rate. Allowing the citizens a chance to voice their opinions. After the public hearings the City Council adopts the final budget and tax rate. In FY2024 the public hearing and adoption occurred at the first regular Council meeting in September.

Capital Budget The Capital Improvement Project (CIP) document is prepared alongside the annual operating budget. The CIP document is used as a guide for project, debt, and related budget planning. This document includes future year forecasting (5-years) which are subject to change and may require voter approval for debt issuance. The Engineering and Finance departments work with other departments to re-evaluate project priorities, review funding sources, and identify new projects, as outlined by Council. In late July, the updated CIP document is given to the City Council at the same time the proposed budget is presented and approved alongside the Annual Operating Budget in September. Throughout the year, projects are monitored and reprioritized as necessary. To assist with the monitoring aspect of the process, the City utilizes the accounting and budgeting components of the financial software. Information from the CIP document and further discussion of capital projects may be found in the “Capital Improvements” section of this book.

Comprehensive Plan The comprehensive plan is a long-range plan adopted by the City Council that establishes a vision for the City. It provides policy guidance for growth and development and contains strategies for implementing the vision. The plan establishes goals and strategies in areas including land uses, transportation, housing, economic development, parks, community facilities, and infrastructure. The comprehensive plan integrates the policies and recommendations of various community initiatives and plans. The initiatives and plans incorporated into the comprehensive plan include but are not limited to: ●

The City Council Strategic Plan

●

The Parks, Recreation & Open Spaces Master Plan

●

CDBG Consolidated Plan

●

Citizen Survey of City Services

●

Master Land Use

●

Master Thoroughfare Plan

An effective planning process is essential to creating a plan that represents the vision of the community and its residents. This planning effort is designed to provide for the collection and review of information from a variety of sources, engage the community in a conversation about the future, empower key staff to formulate a plan, and provide goals and strategies for major plan components. CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

BUDGET OVERVIEW

BUDGET OVERVIEW The planning process is completed in four phases:

On an annual basis, each initiative or plan is reviewed and updated as necessary. Updates are incorporated into the comprehensive plan and require formal adoption by City Council. At the budget kickoff in March, updates are communicated to staff and budgets are developed to implement the plan. Measurements identified by the comprehensive plan are incorporated into the budget document in the department’s performance measures section. Periodically, a progress report is provided to City Council. The current plan is titled Allen 2030 Comprehensive Plan and can be found at the following location: http:// www.cityofallen.org/1403/Comprehensive-Plan-2030

Budget Adjustments/Amendments Throughout the fiscal year, budget adjustments and amendments may be required. At the director’s discretion they may allow dollars to be transferred between their operating accounts and divisions if it does not change their overall operations budget appropriations. If funding is available, the department may submit a written request to the City Manager to allow a budget adjustment to be made that changes the total appropriation for the department. Any budget adjustment that changes the total appropriations requires Council’s approval in the form of an ordinance.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

2036 CITY OF ALLEN STRATEGIC PLAN Goal 1

Objectives:

Financially sound and transparent City Government

-Have adequate resources to support the services and service levels as defined in the Annual Budget -Invest regularly in the maintenance and upgrade on City infrastructure and facilities -Have diversified revenue sources for the City -Deliver City services in the most cost-effective and efficient manner -Have proactive communications strategy and processes for informing the residents and Allen community

Goal 2

Objectives:

BUDGET OVERVIEW

Safe and livable community for all

-Maintain and expand the connectivity of the Allen trail system -Invest in maintaining and upgrading the City’s Infrastructure and facilities -Maintain and enhance Allen as one of the safest cities in Texas -Maintain the reputation as a family-friendly community and a preferred place to live in the DFW Metroplex -Maintain and enhance Allen community/recreation centers

Goal 3

Objectives:

Vibrant Community with lively destinations and successful commercial centers

-Develop Highway 121 as a major community and regional destination -Redevelop older commercial centers -Have an “Allen” sense of place and its own identity known by residents -Maintain and enhance Credit Union of Texas Event Center as a successful asset contributing to our Allen community -Develop Allen Downtown as a major community and regional destination that has a “unique” draw that is distinctive from other regional downtowns

Goal 4

Objectives:

High-performing City team providing resident-focused services

-Develop and maintain proactive City communications policies, strategies, and tools to inform the community -Develop effective and usable performance metrics for evaluating the service performance and the value to the Allen community -Maintain and enhance a City organization culture that emphasizes professionalism, results and performance accountability -Hire and retain a professional, talented City workforce dedicated to serving our community -Have the City working as a team: Mayor-City Council, City Managers, directors, supervisors and staff working together and respecting the respective roles -Have stable and visible leadership in City government -Hire, develop and retain a top-quality City workforce

Goal 5

Objectives:

Engaged and connected Allen Community

-Seek varied opportunities for community involvement -Celebrate the cultural growth of Allen by supporting community events and festivals -Provide City programming responsive to the needs of the diverse Allen community -Foster and advance collaboration and partnerships with existing institutions and businesses -Promote community cohesion through engagement activities

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

BUDGET OVERVIEW

FINANCIAL POLICIES & PRACTICES FISCAL YEAR 2023-2024 Introduction The City of Allen, Texas financial policies and practices set forth the basic framework for the fiscal management of the City. The policies and procedures were developed within the parameters established by applicable provisions of the Texas Local Government Code, the City of Allen charter, and internal management.

Basis of Accounting and Budgeting The City’s finances are accounted for in accordance with Generally Accepted Accounting Principles (GAAP) as established by the Governmental Accounting Standards Board (GASB). The accounts of the City are organized and operated based on funds and account groups. Funds are established according to governmental accounting standards and are used to aid management in demonstrating compliance with finance-related legal and contractual provisions. The City uses a budget format based on modified accrual accounting for governmental funds. This means that budgeted expenditures are recorded when the services or goods are received and the liabilities are incurred, but revenues are recognized only when they are measurable (the amount of revenue can be determined) and available (collectible within the current period or 60 days thereafter). The City utilizes encumbrance accounting for its Governmental Fund types. Purchase orders, contracts, and other commitments for the expenditure of monies are recorded to reserve that portion of the applicable appropriation. Outstanding encumbrances at fiscal year-end do not constitute expenditures or liabilities; the commitments are re-appropriated and honored the subsequent fiscal year. Significant encumbrances are disclosed in the notes to the financial statements in conjunction with other commitments. Proprietary Funds are budgeted using a full accrual accounting basis. Revenues are recognized when they are earned and are measurable by the City. Expenses are recognized as incurred. The budgetary basis for proprietary funds differs from the full accrual basis in a few areas: ●

Principal Repayment – Repayment of debt principal is appropriated as an expense for budget purposes. Full accrual accounting classifies repayment of debt as a reduction of a Liability.

●

Capital Equipment Purchase – Capital Outlay is an expense for budget purposes. Full accrual accounting recognizes Capital Outlay as an Asset.

●

Depreciation – Depreciation is not recognized as an expense under the budgetary basis because Capital Outlay is recognized as an expense when acquired. The Golf Course is an exception to this rule as this fund is subsidized to maintain a positive working capital in compliance with policy.

●

Compensated Absences – The full accrual basis accrues compensated absences. The budgetary basis recognizes these expenses as they come due.

The City’s operating budget is adopted on an annual basis; all appropriations lapse at fiscal year-end. Capital projects have project-length or multi-year budgets approved by Council.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

Financial Reporting Following the conclusion of the fiscal year, the City’s accounting records are audited by an independent public accounting firm. The Finance department is responsible for preparing the Annual Financial Report in accordance with generally accepted accounting and financial reporting principles established by the Governmental Accounting Standards Board (GASB). The document shall also satisfy all criteria of the Government Finance Officers Association’s Certificate of Achievement for Excellence in Financial Reporting program. The Annual Financial Report shows the status of the City’s finances based on Generally Accepted Accounting Principles (GAAP). The Annual Financial Report shows fund revenues and expenditures on

BUDGET OVERVIEW

both a GAAP basis and budget basis for comparison purposes. The results of the annual audit prepared by independent certified public accountants designated by the City Council is included as part of the Annual Financial Report. On-line reporting has been developed to allow individual departments to review and compare actual expenditures to budget as needed. The Finance department also reviews operating revenues and expenditures, recommending adjustments as needed. On a quarterly basis, the Finance department submits reports to the Council of receipts and disbursements in sufficient detail to show the financial condition of the City.

Fund Balance, Working Capital and Debt Management Policy To establish key elements for the financial stability of the City, the City Council formally approved a separate Fund Balance, Working Capital and Debt Management Policy to set guidelines for funds, reserves and debt management. The Council adopted the policy in September of 2011. See exhibit A in the appendix section.

Reserves The City maintains a prudent level of financial resources to protect against the need to reduce service levels or raise taxes and fees due to temporary revenue shortfalls or unpredicted one-time expenditures. In the General Fund, that level is 60 to 90 days of operating expenses. In the Enterprise Funds, the policy is for 90 to 120 days of operating expenses except for the Golf Course Fund. In the Debt Service Fund, a range of 5% to 10% of the required annual principal and interest payments is maintained. Although not formally adopted, it is practice for the Risk Management Fund to maintain a minimum reserve of $3,500,000 to cover unexpected costs relating to health insurance claims. The City is self-insured for this component of the fund. All funds are monitored and managed according to the intended purpose of the individual fund.

Debt Management All debt issuances are for the purposes of financing capital infrastructure or long-lived costly assets. Each debt issuance is evaluated against multiple policies addressing debt service as a percent of operating expenditures, tax, and revenue bases for the repayment of debt, the overall debt burden on the community, statutory limitations and market factors affecting tax-exempt interest costs. Sizing of the City’s capital improvement program based on debt capacity in conjunction with conservatively estimated pay-as-you go revenues help stabilize per capita debt and lower annual debt service costs to the City over the long-term. When interest rates decline, the City will analyze the benefits of issuing advance and current refunding bonds to take advantage of the economic gain obtained from the reduction of long-term interest costs. The City has identified the maximum amount of debt and debt service that should be outstanding at any time (see “Debt Policy”, in the Debt Service Fund section, as well as the discussion of debt in the Capital Projects section of this document).

Investment Policies The City Council has formally approved a separate Investment Policy for the City of Allen that meets the requirements of the Public Funds Investment Act (PFIA), Section 2256 of the Texas Local Government Code. The policy is reviewed annually by the City Council and applies to all financial assets held by the City. CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

BUDGET OVERVIEW

Investment Strategies The City maintains portfolios which utilize the following four specific investment strategies designed to address the unique characteristics of the fund groups represented in the portfolios: ●

Operating Funds - assure that anticipated cash flows are matched with adequate investment liquidity and to create a portfolio structure which will experience minimal volatility during economic cycles.

●

Debt Service Funds - the assurance of investment liquidity adequate to cover the debt service obligation on the required payment date.

●

Reserve Funds - generate a dependable revenue stream to the appropriate fund from securities with a low to moderate degree of volatility.

●

Special Projects or Special Purpose Funds - assure that anticipated cash flows are matched with adequate investment liquidity.

Investment Objectives The City shall manage and invest its cash with four objectives listed in priority order: ●

Safety of the principal invested

●

Liquidity and availability of cash to pay obligations when due

●

Receive the highest possible rate of return (yield) consistent with the City’s investment policy

●

Investment officials shall act responsibly as custodians of the public trust

Responsibility and Control Authority to manage the City’s investment program is designated by a resolution adopted by the City Council. The Chief Financial Officer (CFO) is designated as the primary investment officer and the Assistant Chief Financial Officer is the secondary investment officer. The CFO may delegate the day-to-day activities to a responsible individual(s) who has received the appropriate training required by state statute. Investment officers shall attend at least one training session related to the officer’s responsibility under the Act within 12 months after taking office or assuming duties. Investment officers are required to attend one training session every two years.

Investment Portfolio Authorized investments and maximum percent of total investments include:

Collateralized Certificates of Deposits (CD’s) Collateralized Repurchase Agreements U.S. Treasury Obligations Municipal Investment Pool Commercial Bank Savings Accounts U.S. Government Agency Securities, non-callable U.S. Government Agency Securities, callable U.S. Government Sponsored Corporation’s instruments, non-callable U.S. Government Sponsored Corporation’s Instruments, callable Commercial Paper Banker’s Acceptances Guaranteed Investment Contracts State or Local Governmental Obligations Money Market Mutual Funds Local Government Investment Pools 24

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

50% 30% 100% 100% 15% 100% 70% 75% 70% 20% 10% 25% 50% 15% 100%

Term of Investment The maximum term of any investment may not exceed five (5) years.

Quarterly Reporting On a quarterly basis, the authorized investment officers will submit a signed quarterly investment report to the City Council that describes in detail the investment position of the City, states the book value and market value of each separately invested asset at the beginning and end of the reporting period, states the maturity date of each separately invested asset, and states the compliance of the City’s investment portfolio as it relates to the investment strategy stated in the City’s Investment Policy.

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Procurement Planning All City purchases of goods or services are made in accordance with the Texas Local Government Code, including Chapter 252, Purchasing and Contracting Authority of Municipalities, other relevant federal, state, and local statutes. The City’s purchasing policy requires all purchases greater than $20,000 be approved by the City Manager and purchases of $100,000 or greater must be advertised in accordance with the competitive bid process and awarded by the City Council. The City implemented a Procurement Card (P-card) Program as a cost-effective alternative to the existing purchase order process. The P-card is used for small dollar/high volume purchases to assist employees to more quickly and easily to obtain the goods and services needed to get the job done. Internal controls have been implemented to safeguard against unauthorized transactions. The City’s audit software allows every transaction to be reviewed for non-compliance and all findings are reviewed monthly. Cardholder activity is also evaluated monthly to monitor program goals, identify specific situational needs, and to review purchasing patterns. The following shows a summary of approval requirements for purchases. APPROVAL REQUIREMENTS FOR PURCHASES Dollar Figure

Requires Quotes

Director or Designee

Department Director

√

$0 to less than $3,000 (purchase order or credit card)

Purchasing Manager

City Manager

$3,000 to less than $20,000

√

$20,000 to less than $100,000

√

$15,000 or more Professional Service Contracts

√

$50,000 or more (Formal Bids - State required over $50,000) Materials and Equipment

City Council

√

Prompt Payment All invoices approved for payment by the proper City authorities shall be paid within thirty (30) calendar days of receipt of goods or services or invoice date, whichever is later, in accordance with state law. The City will take advantage of all purchase discounts when possible. Checks are issued every Friday of the month except on holidays.

Insurance and Risk Management The City has a comprehensive risk management program including property & liability, safety, workers’ compensation, health & dental, and wellness. CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

BUDGET OVERVIEW

BUDGET OVERVIEW The City has established a self-insurance plan for City employees and their covered dependents for medical and dental care. A commercial insurance company re-insures the City for individual claims more than $125,000. The City participates in the Texas Municipal League Intergovernmental Risk Pool (TMLIRP), which provides the City with a full range of insurance products and services. TMLIRP carries the City’s general liability, property and casualty, and workers’ compensation insurances.

Balanced Budget The City is committed to a balanced budget and provides full disclosure when a deviation from a balanced budget is planned, or when one occurs. The City defines a balanced budget as one in which total appropriated expenditures are equal to or less than total projected revenues plus beginning fund balances.

Long-Range Planning The City’s annual budget process involves incorporating the goals and strategies identified by the City Council’s three-year strategic plan to provide for the community’s highest priority needs. Strategic planning begins with determining the City’s fiscal capacity based upon long-term financial forecasts of recurring available revenues. The City’s five-year capital improvement program is used as a guide for project, debt, and other related budget planning.

Revenue Diversification The City is cognizant of the fact that a diversity of revenue sources is important to improve its ability to handle fluctuations in individual sources. The City continues to search for new revenue sources, while monitoring economic and legislative threats to current sources.

Use of One-Time Revenues The City of Allen does not use one-time revenues for ongoing expenditures. Similarly, it does not allow ongoing expenditures to result in a decrease to fund balance in any fund.

Budget Adjustments/Amendments Budget changes that do not affect the “bottom line” total for a department, but transfer dollars from one line-item to another within a department’s operating budget, or changes between divisions within a department, are allowed at each Director’s discretion. Any budget adjustment that brings about a change in the total appropriation for a department may be allowed by the City Manager at the written request of the department, based on the City’s ability to fund the request. Any budget adjustment that brings about a change in total appropriations requires Council’s approval in the form of an ordinance.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

FUND STRUCTURE FISCAL YEAR 2023-2024

The funds that make up the operating budget are divided into two categories: Governmental Funds and Proprietary Funds.

GOVERNMENTAL FUND TYPES

BUDGET OVERVIEW

Governmental funds are those generally used to account for tax-supported governmental activities. The City accounts and budgets for Governmental Funds using the modified accrual basis of accounting. This means that revenue is recognized in the accounting period in which it becomes available and is measurable; while expenditures are recognized in the accounting period in which they are incurred.

General Fund The General Fund accounts for all financial resources except those required to be accounted for in other funds, and include basic governmental services such as Police, Fire and Parks functions, among others. All general tax revenues and other receipts not allocated to other funds by law or contractual agreement are accounted for in this fund.

Debt Service Fund The Debt Service Fund accounts for the accumulation of resources for, and the payment of, general longterm debt principal, interest, and related costs. Debt Service expenditures are recognized when they mature.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

BUDGET OVERVIEW

Neighborhood Reinvestment Fund The Neighborhood Reinvestment Fund accounts for the tracking of donations and awards, fund transfers, and expenditures for the purpose of neighborhood reinvestment and stabilization. This fund provides an enhanced level of accountability and transparency to taxpayers that the dollars spent over multiple fiscal years will go toward the intended purpose.

Tax Increment Financing Fund The Tax Increment Financing (TIF) Fund accounts for property tax and sales tax revenues and eligible infrastructure expenditures associated with the City’s Tax Increment Financing (TIF) zones and related TIF agreements.

Capital Projects Funds The Capital Projects Funds account for all resources used for the acquisition and/or construction of major capital facilities by the City, except those financed by proprietary funds and trust funds. The budgets for the funds are presented by project type as a five-year plan in the City’s Capital Improvement Program document. This document is approved; and the updated plan is adopted, each year at the same time the annual operating budget is adopted. The funds include General Capital Projects, General Obligation Bond Fund, and Drainage Improvements. More detailed explanations of the purpose of each fund may be found in the Comprehensive Annual Financial Report.

Special Revenue Funds The Special Revenue Funds account for the proceeds of certain revenue sources, the expenditure of which are legally restricted for specific purposes.

Hotel Occupancy Tax Fund The Hotel Occupancy Tax Fund is used to account for funds received from hotel occupancy tax and expended as allowed by state law.

Asset Forfeiture Fund The Asset Forfeiture Fund is used to account for seized funds or property awarded to the City by court order and expended solely for law enforcement purposes.

Special Revenue Fund The Special Revenue Fund is used to account for funds that have external legal restrictions associated with their use.

Gift Permanent Fund The Gift Permanent Fund tracks the use of funds from substantial gifts.

Grant Fund The Grant Fund is used to account for monies received from other governmental agencies that have restricted legal requirements and multi-year budgets. The City’s matching portion is transferred in from the applicable operating fund.

Other Special Revenue Fund Although the Other Special Revenue Fund is not included in the annual adopted operating budget, it is audited each year and is included in the City’s Comprehensive Annual Financial Report. The proceeds from this revenue source are legally restricted to expenditures for specific purposes.

Park Dedication Fund To account for funds received and expended for the acquisition of additional park land, and for the development of neighborhood parks.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

Component Units Component units are legally separate entities for which the City is financially accountable. The City is considered financially accountable for its component units because the City Council appoints the board members, approves budgets, authorizes debt issuances, and has access to the organizations’ resources.

Allen Economic Development Corporation (AEDC) The AEDC is responsible for aiding, promoting and furthering economic development within the City.

Community Development Corporation (CDC) The CDC is responsible for supporting improvements in community parks and recreation, streets and

BUDGET OVERVIEW

sidewalks, public safety, and the community library. The chart below shows the relationship among the various funds and their primary revenue sources.

Governmental Fund: Revenue Sources

General Fund Debt Service Fund

Property Sales & Tax Use Tax X X X

Bond Proceeds

User Fees X

Special Internal Revenue Services

Neighborhood Reinvestment Fund TIF Fund

X X

GO Bond Fund

General CIP Fund

Community Dev Corp

Economic Dev Corp

Hotel Tax Fund

Asset Forfeiture Fund

Special Revenue Fund

Gift Permanent Fund

Grant Fund

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

BUDGET OVERVIEW

PROPRIETARY FUND TYPES Proprietary funds use the flow of economic resources measurement focus and the accrual basis of accounting. Under this method, revenues are recorded when earned and expenses are recorded at the time they are consumed. There are two types of proprietary funds included in the budget: Enterprise Funds and Internal Service Funds.

Enterprise Funds The Enterprise Funds are used to account for operations that are financed and operated in a manner consistent with a private business enterprise. The intent of the governing body is that the cost (expenses, including depreciation) of providing goods or services to the public be financed or recovered primarily through user charges.

Water and Sewer Fund The Water and Sewer Fund is used to account for the provision of water and sewer services to the residents of the City. Activities include administration, operation and maintenance of the water and sewer system and billing and collection activities. Acquisition and construction of major water and sewer capital facilities and repayment of indebtedness from related bond issues and lease purchases are also accounted for in this proprietary fund. All costs are financed through charges made to utility customers. Rates are reviewed and adjusted when necessary to ensure the solvency of the fund.

Solid Waste Fund The Solid Waste Fund is used to account for revenues and expenses associated with the privately contracted trash collection service and the solid waste disposal contract with the North Texas Municipal Water District.

Drainage Fund The Drainage Fund is used to account for the provision of developing and maintaining proper drainage services to the residents of the City. 30

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

Golf Course Fund The Golf Course Fund was established to support the daily operations of The Courses at Watters Creek. Purchased in October 2004, the Golf Course provides additional recreational opportunities for the citizens of Allen and the surrounding region.

Event Center Fund The Event Center Fund was established to support the daily operations at the Event Center. The Event Center consists of the main arena and support facilities, the Allen Community Ice Rink and the south and north parking structures.

BUDGET OVERVIEW

Internal Service Funds The Internal Service Funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the City, or to other governmental units, on a cost-reimbursement basis.

Replacement Fund The Replacement Fund accounts for the costs associated with the acquisition of capital assets such as vehicles, machinery and equipment through the rental of such items to other departments.

Facility Maintenance Fund The Facility Maintenance Fund accounts for the cost associated with major maintenance items arising from aging facilities throughout the City. An annual contribution from the General Fund is the sole source of revenue with expenditures being decided on a year-to-year basis by Executive Staff based on need.

Risk Management Fund The Risk Management Fund accounts for the health insurance portion of employee and retiree benefits, for which the City is self-insured. The fund also includes property and liability insurance and worker’s compensation insurance, as well as the administrative costs of operating the fund. The total cost of the fund is charged proportionally to each of the other operating funds. The chart on the below shows the relationship among the various funds and their primary revenue sources.

Proprietary Fund: Revenue Sources Property Tax

Sales & Use Tax

Bond Proceeds

User Fees

Water & Sewer Fund

Solid Waste Fund

Drainage Fund

Golf Course Fund

Event Center Fund

Special Revenue

Internal Services

Replacement Fund

Facility Maint. Fund

Risk Management Fund

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

BUDGET OVERVIEW

REVENUE SUMMARY FISCAL YEAR 2023-2024

The City’s largest revenue sources are ad valorem taxes, sales taxes, and charges for services. Combined, the revenue sources constitute 86% of the total revenue. Below is a discussion of the major revenue sources and the underlying assumptions used in developing the budget. Along with any significant trends that affect the revenue assumptions in the current and future fiscal years.

Ad Valorem Taxes (27.5% of Total Revenues) Ad Valorem Taxes are the City’s second largest revenue source overall and are the largest revenue source in the General Fund. Total estimated property tax revenues for FY2024 are $84.01 million. This is for the General, Debt Service, and Tax Increment Financing (TIF) funds. In the General Fund, the portion of ad valorem taxes make up 48.1% of the fund’s budgeted revenues and is estimated at $62.05 million for fiscal year 2023-2024. The portion allocated to the Debt Service Fund is approximately $18.93 million. The TIF fund amount is $3.03 million. On the first of October, the City’s property tax is levied on the assessed value listed as of the prior January 1 for all real and certain personal property located in the City. Appraised values are established by the Collin Central Appraisal District at 100% of estimated value and certified by the Appraisal Review Board. The assessed value upon which the 2023 levy (for FY2024) was based is $19,828,106,980. The collection rate is estimated at 100% and is based on the City’s historically high collection rate. The total tax rate was lowered to 0.420500 per $100 of valuation, of which 0.323150 is for General Fund operations. The remainder of the tax rate, 0.097350 per $100 of valuation, is for the Debt Service Fund. Portions from both the General and Debt Service Funds will be allocated to the TIF Fund.

72,000

0.55

60,000

0.53

48,000

0.50

36,000

0.48

24,000

0.45

12,000

0.43

Tax Rate

Revenues ($000)

Tax Revenues and Tax Rates

2015

2016

2017 Tax Rate

2018

2019

2020

General Fund

2021

2022

2023R

Debt Service

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

2024P

0.40

Sales Tax (20.4% of Total Revenues) Sales tax is collected by retailers and remitted to the State Comptroller’s Office for the sale of goods and services within the City of Allen. The state returns two cents, which is the portion designated for the City. One cent is used in the General Fund. The other cent is split evenly between the Allen Economic Development Corporation and the Allen Community Development Corporation, the primary source of revenue in those two funds. The City’s sales tax continues to grow and makes up approximately 24.2% of the total General Fund revenues, avoiding too heavy a reliance on such an elastic source of revenue. With the growth in

BUDGET OVERVIEW

previous years, the City Council has made an effort to use sales tax revenue to reduce the property tax rate for the citizens of Allen. The total sales tax collection for FY2023 revised is projected at $59.58 million and FY2024 is projected at $62.41 million.

Sales Tax

Revenues (in millions)

75M 60M 45M 30M 15M 0

2015

2016

2017

CDC

2018

2019

EDC

2020

2021

2022

2023R

2024P

General Fund

Charges for Services (37.8% of Total Revenues) Charges for services is the largest source of revenue for the City, projected for FY2024 at $115.50 million. Approximately 66% of this revenue stream is accounted for in the Water and Sewer and Solid Waste Funds. The remainder comes from charges in the Drainage Fund, user fees for various Parks and Recreation programs and facilities, event-related revenue at the Allen Event Center and Community Ice Rink. Other charges for services are internal charges that allow for cash funding of vehicle and equipment replacement and allocated costs of insurance premiums and claims. The discussion below will focus on the Water and Sewer and Solid Waste Funds which are the largest portion of this category.

Water and Sewer Fund Water and Sewer revenues are collected for the sale of water and disposal of sewage for residential, commercial and apartment usage. Revenues for fiscal year 2023-2024 are estimated at $38.40 million for water sales and $29.14 million for sewer charges. The City’s water and sewer rate study is used as a guide for projecting water and sewer revenues. The City completed a water and sewer rate study in 2022. The study examined fund expenses in detail for the next five years, Fiscal Years 23 to 27. The rapidly increasing costs for provision of treated water and wastewater treatment services by the North Texas Municipal Water District (NTMWD) factored significantly in calculating the recommended rate increases for the study period. The rate plan reflects water and sewer rate increases in the eight to eleven percent range over the next five years. The fund’s operational budget commits seventy-five percent of its expenses towards NTMWD payments. The balance of the operational budget funds the water and wastewater capital improvement program (CIP) and the operations and maintenance (O&M) costs that assure adequate system maintenance and the provision of high quality, reliable services to the citizens of Allen. Other factors that can impact this revenue source include the weather and rainfall totals. CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

Water and Sewer Revenues Revenues (in millions)

Values

BUDGET OVERVIEW

60 45 30 15 0

2015

2016

2017

2018

Sewer

2019

2020

2021

2022

2023R

2024P

Water

Solid Waste Fund Solid Waste fees are charged for residential, commercial, and multi-family garbage collection and disposal. These fees cover the cost of collection and disposal of waste by Community Waste Disposal (CWD) and the North Texas Municipal Water District (NTMWD). Revenues for garbage, recycling, commercial, compost and hazardous waste collections and disposal are projected for fiscal year 2023-2024 at $8.34 million.

Other Revenue Sources (3.2% of Total Revenues) Although not a large percentage of total City revenues, franchise fees, and licenses and permits are an important part of the General Fund revenues. Fluctuations in these revenue sources due to economic conditions can have a significant impact on the General Fund.

Franchise Fees Franchise Fees are received from specific entities that provide utility services to residents and businesses in the City of Allen. Utilities (electric, telephone, gas, and cable) that operate in the City pay this fee for their use of the City’s right of way to run their utility lines. Telephone franchise fees are based on the number of access lines. Other franchise fees are based on a percentage of gross receipts or units of energy sold. The budget is based on population increase and projected utility use. Electric and gas franchise fees can be impacted by weather conditions. Franchise fees for fiscal year 2023-2024 are projected at approximately $7.56 million. The impact of Senate Bill 1152 is being monitored for trends.

Licenses and Permits License and permit revenues represent 0.7% or approximately $2.22 million of the total projected revenues for the new fiscal year. License and permit revenues are made up of commercial permits, and City licensing revenues and inspection fees, and are collected by the Community Development department. This revenue also includes project permits that cover all parts of construction (electrical, plumbing, mechanical permits, and certificate of occupancy fees), specific permits (fences, electric, plumbing, etc.) and service fees (reinspections, special inspections, and special services). Overall permit revenue for FY2024 is expected to be less than the FY2023 revised estimates based on the slowing of development anticipated in FY2024.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

BUDGET OVERVIEW

COMBINED BUDGET SUMMARY FISCAL YEAR 2023-2024

Enterprise Funds

BEGINNING BALANCE

General

Debt

Neighborhood

TIF

G.O.

Fund

Service

Reinvestment Fund

Fund

Bond

General CIP

Water &

Solid

Drainage

Golf

Event

Sewer

Waste

Utility

Course

Center

$ 28,791,827 $ 1,002,093 $ - $ 11,705,828 $ 49,016,563 $ 34,261,897 $ 15,480,413 $ 2,498,286 $ 1,184,403 $ 2,441,443 $ -

REVENUES Ad Valorem Taxes Sales Tax Hotel/Motel Tax Franchise Fees Licenses and Permits Charges for Services Fines Miscellaneous Contributions Reimbursements Bond Sale Proceeds Intergovernmental Interest Earned

62,045,375 18,934,142 - 3,027,414 - - - - - - 31,255,779 - - 222,674 - - - - - - - - - - - - - - - - 7,418,414 - - - - - - - - - -

Transfers In

11,090,008 - 1,075,000 - - 300,000 1,433,136 - - - 1,851,351

2,215,435 - - - - - - - - - 8,242,401 - - - - 655,000 68,284,693 8,336,455 2,324,200 4,632,878 5,956,861 1,329,588 - - - - - - - - - 390,844 - 12,500 - - 50,000 150,000 36,500 - 229,932 536,709 34,825 - - - - - - - - - 2,061,991 - - - - 50,000 185,000 - 15,000 - 570,730 - - - - - - - - - - 111,826 - - 190,660 - 882,000 - - - - 2,733,004 108,766 - 119,518 741,598 800,460 189,381 25,181 16,628 - -

TOTAL REVENUES 128,929,490 19,042,908 1,087,500 3,560,266 741,598 2,737,460 70,242,210 8,398,136 2,355,828 4,862,810 8,915,651 TOTAL AVAILABLE

$ 157,721,317 $ 20,045,001 $ 1,087,500 $ 15,266,094 $ 49,758,161 $ 36,999,357 $ 85,722,623 $ 10,896,422 $ 3,540,231 $ 7,304,253 $ 8,915,651

EXPENDITURES

General Government Public Safety Public Works Culture & Recreation Community Development Transfers Out Debt Service Capital Projects Depreciation

26,433,259 - - 789,760 250,000

- - - - -

60,284,514 - - - - - - - - - 8,294,750 - - - - - 51,839,293 7,951,237 2,124,679 - 26,987,661 - - - 2,530,000 70,000 - - - 4,555,395 1,701,377 4,879,159 - 1,087,500 - - - - - - - 2,050,147 - - - 336,836 1,050,000 7,139,210 364,774 443,269 - - 18,846,856 - - - - 2,623,608 - - - - - - - - - 7,316,337 300,000 - - - - - - - - - - - - -

Event Center

- - - - - - - - - - 7,214,274

TOTAL EXPENDITURES

128,929,490 18,846,856 1,087,500 789,760 3,116,836 1,120,000 68,918,448 8,616,011 2,567,948 4,555,395 8,915,651

ENDING BALANCE

$ 28,791,827 $ 1,198,145 $ - $ 14,476,334 $ 46,641,325 $ 35,879,357 $ 16,804,175 $ 2,280,411 $ 972,283 $ 2,748,858 $ -

DISTRIBUTION OF REVENUES - ALL FUNDS Ad Valorem Taxes: 27.5 % Operating Transfers In: 5.7 % Interest Earned: 1.8 % Reimbursements: 1.1 %

Sales Tax: 20.4 %

Miscellaneous: 0.8 % Fines: 0.5 %

Hotel/Motel Tax: 0.7 % Franchise Fees: 2.5 %

Charges for Services: 37.8 %

Licenses and Permits: 0.7 %

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

COMBINED BUDGET SUMMARY FISCAL YEAR 2023-2024

Special Revenue Funds

Internal Service Funds

Component Units

BUDGET OVERVIEW

Total

Hotel

Asset

Special

Permanent

Grant

Replacement

Facility

Risk

Economic

Community

All Funds

Occup. Tax

Forfeiture

Revenue

Fund

Maintenance

Management

Development

2023-2024

$ 1,867,435 $ 156,482 $ 360,340 $ 345,706 $ 238,516 $ 15,136,131 $ 907,371 $ 10,435,803 $ 17,670,986 $ 17,746,684 $ 211,248,207

- - - - - - - - - - 84,006,931 - - - - - - - - 15,466,204 15,466,204 62,410,861 2,118,156 - - - - - - - - - 2,118,156 - - 138,560 - - - - - - - 7,556,974 - - -

- - - - - - - 2,215,435

- - - - - 2,798,814 - 14,267,906 - - 115,499,208 - - 129,829 - - - - - - - 1,459,417 - 190,000 - - 627,521 135,782 - - 6,000 - 2,365,788 - - - - - - - - - - 34,825 - - - - - - - 501,000 - - 3,383,721 - - - - - - - - - - - - - - - - - - - - 1,184,486 31,898 3,644 21,192 4,515 - 109,319 14,247 63,114 344,656 255,312 5,582,433 - - - - 6,776 - 800,000 797,691 202,068 - 17,556,030 2,150,054 193,644 289,581 4,515 634,297 3,043,915 814,247 15,629,711 16,018,928 15,721,516 305,374,265 $ 4,017,490 $ 350,126 $ 649,921 $ 350,221 $ 872,813 $ 18,180,046 $ 1,721,618 $ 26,065,514 $ 33,689,914 $ 33,468,200 $ 516,622,472

- - 71,800 - - 158,500 40,000 16,107,153 12,292,420 5,617,948 61,760,840 - 32,687 - - 205,889 1,195,700 - - - - 61,718,790 - - - - - - - - - - 70,209,959 2,574,510 - - - 19,700 1,086,833 - - -

39,525,476

- - - - 408,708 - - - - - 6,375,367 355,562 - 99,179 - - - - 375,000 - - 12,213,977 - - - - - - - - 1,837,393 2,417,842 25,725,699 - - - - - - - - - 7,270,750 14,887,087 - - - - - - - - - - - - - - - - - - - - 7,214,274 2,930,072 32,687 170,979 - 634,297 2,441,033 40,000 16,482,153 14,129,813 15,306,540 299,631,469 $ 1,087,418 $ 317,439 $ 478,942 $ 350,221 $ 238,516 $ 15,739,013 $ 1,681,618 $ 9,583,361 $ 19,560,101 $ 18,161,660 $ 216,991,003

DISTRIBUTION OF EXPENDITURES - ALL FUNDS Debt Service: 8.6 % Transfers Out: 4.1 % Community Development: 2.1 %

Capital Projects: 5.0 % Event Center: 2.4 % General Government: 20.6 %

Culture & Recreation: 13.2 %

Public Works: 23.4 %

Public Safety: 20.6 %

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

BUDGET OVERVIEW

COMBINED BUDGET SUMMARY FISCAL YEAR 2023-2024 BEGINNING BALANCE

2021-2022

2022-2023

2023-2024

ACTUAL

BUDGET

AMENDED

BUDGET

$ 229,911,540

$ 227,973,209

$ 246,034,679

$ 211,248,207

REVENUES Ad Valorem Taxes

74,300,459 76,880,204 76,849,743 84,006,931

Sales Tax

54,728,652 59,556,057 59,577,802 62,410,861

Hotel Tax

2,074,533 2,118,156 2,118,156 2,118,156

Franchise Fees

7,481,353 6,950,986 7,536,778 7,556,974

Licenses and Permits

2,810,113 2,989,565 2,556,605 2,215,435

Charges for Services

99,862,307 99,736,169 100,363,763 115,499,208

Fines

1,425,226 1,479,421 1,479,417 1,459,417

Miscellaneous

16,732,257 6,575,201 11,499,180 2,365,788

Contributions

2,588,264 2,557,664 34,725 34,825

Reimbursements

2,816,500 2,266,206 3,277,276 3,383,721

Bond Proceeds

23,318,698 15,062,060 15,062,060 -

Intergovernmental

4,069,988 1,184,486 1,499,133 1,184,486

Interest Earned

2,456,307 4,068,341 6,383,360 5,582,433

Operating Transfers In

15,894,199 11,652,914 16,616,545 17,556,030 310,558,856 293,077,430 304,854,543 305,374,265

TOTAL REVENUES

540,470,396 521,050,639 550,889,222 516,622,472

TOTAL AVAILABLE

EXPENDITURES

General Government

58,683,250 62,950,942 88,401,070 61,760,840

Public Safety

52,738,146 56,125,831 58,296,420 61,718,790

Public Works

63,694,421 63,719,814 63,625,517 70,209,959

Culture & Recreation

63,963,078 42,019,536 50,273,347 39,525,476

Community Development

7,471,559 10,166,039 14,062,675 6,375,367

Debt Service

11,451,471 11,336,122 23,030,045 25,725,699

Capital Projects

22,856,191 23,030,045 30,028,974 14,887,087

Transfers Out

13,410,578 24,879,247 11,762,966 12,213,977

Depreciation

167,023 160,000 160,000 -

Event Center

- - - 7,214,274

TOTAL EXPENDITURES

294,435,717 294,387,576 339,641,015 299,631,469

ENDING BALANCE

246,034,679 226,663,063 211,248,207 216,991,003

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

COMBINED BUDGET SUMMARY FISCAL YEAR 2023-2024

The following table indicates the reasons for projected changes in fund balances/retained earnings of $5,742,796:

Fund

2022-2023 Year End Estimate

2023-2024 Year End Projection

BUDGET OVERVIEW

Difference

Explanation

General Fund

$28,791,827 $28,791,827 $- The fund is within fund balance policy of 60-90 days of operational expenses.

Debt Service

$1,002,093 $1,198,145 $196,052 The fund balance is restricted to servicing debt.

Neighborhood Reinvestment Fund

$- $- $- The fund is new for FY2024.

TIF

$11,705,828 $14,476,334 $2,770,506 Property and sales tax have been collected in TIF #2. TIF #1 grants are paid annually.

Capital Projects Funds

$83,278,460 $82,520,682

Utility Enterprise Funds (Water & Sewer, Solid Waste, and Drainage Utility)

$19,163,102 $20,056,869 $893,767 These funds are within fund balance policy of 90120 days.

Event Center

$- $- $- This fund receives a transfer from the General Fund, Event Center Fund and Hotel Fund to assist with operational support.

Golf Course

$2,441,443 $2,748,858 $307,415 If required, this fund receives transfers from the General Fund to ensure positive net position.

Hotel Occupancy Tax

$1,867,436 $1,087,418

Asset Forfeiture

$156,482 $317,439 $160,957 Funds collected in the current year may be appropriated in subsequent years as allowed by law.

Special Revenue

$360,340 $478,942 $118,602 Restricted revenues are accumulated in the fund and are expended as allowed.

Permanent Fund

$345,706 $350,221 $4,515 The fund tracks use of funds from substantial gifts.

Grants

$238,516 $238,516 $- Funds carried over from prior years are appropriated for allowable expenditures. Expenditures are only for those goods or services as allowed by law, or as approved by the agencies awarding the grants.

Replacement Fund

$15,136,131 $15,739,013 $602,882 Reserves in the fund are used for scheduled replacements of vehicles, technology and equipment. Revenues are received based on the useful life of existing assets, while expenses are based on a set replacement schedule, which is subject to annual management review.

Facility Maintenance

$907,371 $1,681,618 $774,247 Revenues are accumulated in the fund to accommodate the needs of large-scale projects for replacing components of aging facilities.

Risk Management

$10,435,803 $9,583,361

Economic Development

$17,670,986 $19,560,101 $1,889,115 Reserves in the fund are used towards economic development incentives, as they arise.

Community Development

$17,746,684 $18,161,660 $414,976 Changes in fund balance are influenced by the timing, size and ability to complete capital projects.

Totals

$211,248,207 $216,991,003 $5,742,796

$(757,778) Restricted revenues are accumulated in the fund and are expended as allowed.

$(780,018) Fund balance is restricted by state law.

$(852,442) The working capital is within targeted levels.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

BUDGET OVERVIEW 40

BUDGET OVERVIEW

CITY OF ALLEN ORGANIZATIONAL CHART

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

STAFFING SUMMARY FISCAL YEAR 2023-2024

ACTUAL 2021-2022

General Fund

ORIGINAL 2022-2023

REVISED 2022-2023

PROPOSED 2023-2024

Increase (Decrease) FY2023R to FY2024

City Secretary

5.75 5.75 4.50 4.50 -

Municipal Court

10.00 10.00 10.00 10.00 -

City Administration

4.50 4.50 4.50 4.50 -

Public & Media Relations

10.00 10.00 10.00 11.00 1.00

Information Technology

21.48 21.48 22.73 23.73 1.00

Human Resources

6.50 7.00 7.00 7.00 -

Police

204.00 211.00 211.00 216.00 5.00

Parks & Recreation

142.83 202.31 202.31 202.31 -

Allen Event Center

42.70 0.00 0.00 0.00 -

Library

37.79 37.79 37.79 37.79 -

Fire

122.00 126.00 126.00 130.00 4.00

Community Development

20.00 21.00 21.00 22.00 1.00

Community Enhancement

15.00 16.00 16.00 17.00 1.00

Community Services

29.00 29.00 16.00 16.00 -

Finance

21.00 22.00 22.00 22.00 -

Engineering

16.00 16.00 15.00 15.00 -

Building Maintenance

0.00 0.00 14.00 14.00 -

Total General Fund

708.55 739.83 739.83 752.83 13.00

Water & Sewer Fund

80.00 85.50 85.50 90.50 5.00

Solid Waste Fund

8.50 9.00 9.00 9.00 -

Drainage Fund

10.00 9.00 9.00 10.00 1.00

Golf Course Fund

32.14 32.14 32.14 32.14 -

Allen Event Center Fund

0.00 42.70 42.70 42.70 -

Hotel Fund

5.50 6.50 6.50 6.50 -

Risk Management Fund

4.50 5.00 5.00 5.00 -

Economic Development Corporation

7.50 7.50 7.50 7.50 -

Community Development Corporation

0.00 0.00 0.00 1.00 1.00

Total City of Allen Employees, All Funds

856.69 937.17 937.17 957.17 20.00

BUDGET OVERVIEW

All positions are shown as full-time equivalents (FTE).

Revised 2022-2023 Transfer 1.25 FTE from City Secretary to the IT Department for Two Part Time Administrative Assistants Transfer 1.0 FTE to the Community Services Department from the Engineering Department for a Facilities Manager

Proposed 2023-2024 Transfer 1.0 FTE to the Community Development Corporation from Parks and Recreation Add 1.0 FTE in Public and Media Relations for a Marketing Manager Add 1.0 FTE to Information Technology for a Security Administrator Add 5.0 FTE in Police for five (5) Police Officers Add 1.0 FTE in Parks and Recreation for a Heritage and Cultural Administrator Add 4.0 FTE in Fire for four (4) Firefighter Paramedics. Add 5.0 FTE in the Water and Sewer Fund for a Crew Leader, Equipment Operator, 2 Maintenance Worker, and Customer Experience Worker Add 1.0 FTE in Community Enhancement for a Senior Code Compliance Officer Add 1.0 FTE in the Drainage Fund for a Maintenance Worker

Add 1.0 FTE in the Community Development for a Senior Planner CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

REVENUE & EXPENDITURE SUMMARY GENERAL FUND

2021-2022

2022-2023

2023-2024

ACTUAL

BUDGET

AMENDED

BUDGET

UNASSIGNED FUND BALANCE

25,507,196 29,242,193 28,779,924 28,791,827

TOTAL BEGINNING FUND BALANCE

$ 25,507,196 $ 29,242,193 $ 28,779,924 $ 28,791,827

REVENUES

Ad Valorem Taxes

56,716,915 58,288,131 58,288,131 62,045,375

Sales Tax

27,386,273 29,742,582 29,764,327 31,255,779

Franchise Fees

7,342,205 6,812,426 7,398,218 7,418,414

Licenses and Permits

2,810,113 2,989,565 2,556,605 2,215,435

Charges for Services

9,531,638 5,626,046 5,228,355 8,242,401

Fines

1,313,927 1,349,588 1,349,588 1,329,588

Miscellaneous

1,071,324 360,606 456,268 390,844

Contributions

2,510,547 2,515,596 34,725 34,825

Reimbursements

2,569,046 1,904,356 2,828,426 2,061,991

Intergovernmental

2,916,466 111,826 111,826 111,826

Interest Earned

849,829 1,157,956 2,654,200 2,733,004

Operating Transfers In

6,095,044 7,189,554 9,661,325 11,090,008

TOTAL OPERATING REVENUES $ 121,113,327 $ 118,048,232 $ 120,331,994 $ 128,929,490

2021-2022 EXPENDITURES

2022-2023

2023-2024

ACTUAL

BUDGET

AMENDED

BUDGET

General Government

22,832,137

24,600,587

24,619,657

26,433,259

Public Safety

51,656,027 56,069,670 57,980,703 60,284,514

Public Works

6,532,467 7,623,497 6,737,873 8,294,750

Culture & Recreation

28,119,768 23,124,569 23,516,722 26,987,661

Community Development

3,765,726 4,598,605 4,681,342 4,879,159

TOTAL OPERATING EXPENDITURES $ 112,906,125 $ 116,016,928 $ 117,536,297 $ 126,879,343 Transfers Out

4,934,474 2,031,304 2,783,794 2,050,147

TOTAL GENERAL FUND EXPENDITURES $ 117,840,599 $ 118,048,232 $ 120,320,091 $ 128,929,490 UNASSIGNED FUND BALANCE

28,779,924 29,242,193 28,791,827 28,791,827

TOTAL ENDING FUND BALANCE

$ 28,779,924 $ 29,242,193 $ 28,791,827 $ 28,791,827

DAYS UNRESTRICTED OPERATIONAL EXPENDITURES IN RESERVE

81.5

60 days of operational expenditure

$ 21,193,889

Fund Balance Required: 60 to 90 days operational expenditure

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

GENERAL FUND REVENUES

GENERAL FUND

REVENUE & EXPENDITURE CHARTS Ad Valorem Taxes: 48.1 %

Sales Tax: 24.2 % Operating Transfers In: 8.6 % Interest Earned: 2.1 % Intergovernmental: 0.1 % Reimbursement: 1.6 % Contributions: 0.0 % Miscellaneous: 0.3 % Fines: 1.0 % Charges for Services: 6.4 %

Franchise Fees: 5.8 % Licenses and Permits: 1.7 %

GENERAL FUND EXPENDITURES BY FUNCTION Culture & Recreation : 20.9 %

Community Development: 3.8 % Transfers Out: 1.6 %

General Government: 20.5 % Public Works: 6.4 %

Public Safety: 46.8 %

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

REVENUE GENERAL FUND

REVENUE - DETAIL 2021-2022 2022-2023 2022-2023 2023-2024 PROPERTY TAXES ACTUAL BUDGET BUDGET AMENDED Current 56,270,970 57,999,299 57,999,299 61,747,991 Delinquent 109,991 32,000 32,000 120,000 Penalty & Interest 167,098 256,332 256,332 175,384 Rollback 153,195 - - Miscellaneous Tax Revenue 15,661 500 500 2,000 SUBTOTAL $ 56,716,915 $ 58,288,131 $ 58,288,131 $ 62,045,375 SALES TAX Mixed Drink Tax 491,174 484,255 506,000 535,600 Municipal Sales Tax 26,895,099 29,258,327 29,258,327 30,720,179 SUBTOTAL $ 27,386,273 $ 29,742,582 $ 29,764,327 $ 31,255,779 FRANCHISE FEES Electric 4,210,614 4,076,208 4,383,417 4,436,373 Gas 1,511,677 1,379,190 1,386,086 1,420,566 Cable 458,330 439,251 439,251 436,805 Solid Waste 939,069 795,969 915,364 844,570 Access Line Fees 222,515 121,808 274,100 280,100 SUBTOTAL $ 7,342,205 $ 6,812,426 $ 7,398,218 $ 7,418,414 LICENSES & PERMITS Permits 11,925 10,800 10,800 10,800 Licenses & Registrations 504,303 499,000 499,000 478,560 Single Family Permits 547,227 820,240 419,280 208,800 Multi-Family Permits 228,825 182,250 182,250 350,000 Commercial Permits 643,398 700,000 700,000 550,000 Building Permits-Other 569,136 456,000 456,000 306,000 Health Code Permits 144,375 130,000 160,000 180,000 Other Permits 29,140 31,275 29,275 31,275 Fire Code Permits 131,784 160,000 100,000 100,000 SUBTOTAL $ 2,810,113 $ 2,989,565 $ 2,556,605 $ 2,215,435 CHARGES FOR SERVICE Charges for Service 3,655,157 2,904,816 2,789,251 3,240,293 Membership/Admission Revenue 986,670 1,104,248 795,638 3,324,626 Allen USA Revenue 91,066 104,000 104,000 104,000 COAST Revenue 43,667 54,300 54,300 54,300 Rental 1,727,442 421,385 552,625 680,180 Special Activities 175,476 491,227 433,827 319,965 Concession Sales 1,091,589 45,299 24,178 38,597 Antenna Rentals 566,972 500,771 474,536 480,440 Event Center Revenue 1,193,598 - - SUBTOTAL $ 9,531,637 $ 5,626,046 $ 5,228,355 $ 8,242,401 FINES & FORFEITURES Fines 1,313,927 1,349,588 1,349,588 1,329,588 SUBTOTAL $ 1,313,927 $ 1,349,588 $ 1,349,588 $ 1,329,588 MISCELLANEOUS Retail Store Sales 48,738 6,628 3,628 5,380 Miscellaneous 938,816 115,000 178,760 225,986 Sale of Assets 55,945 10,000 10,000 10,000 Abandoned Property Revenue 9,687 - 5,000 Grant Revenue* 18,138 228,978 258,880 149,478 SUBTOTAL $ 1,071,324 $ 360,606 $ 456,268 $ 390,844 *Revenue and expenditure for grant funded positions are recognized in the General Fund.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

REVENUE 2021-2022 2022-2023 2022-2023 2023-2024 CONTRIBUTIONS ACTUAL BUDGET BUDGET AMENDED Donations/Sponsorships 2,510,547 2,515,596 34,725 34,825 SUBTOTAL $ 2,510,547 $ 2,515,596 $ 34,725 $ 34,825 REIMBURSEMENTS Reimbursements 2,569,047 1,904,356 2,828,426 2,061,991 SUBTOTAL $ 2,569,047 $ 1,904,356 $ 2,828,426 $ 2,061,991 INTERGOVERNMENTAL Intergovernmental 2,916,466 111,826 111,826 111,826 SUBTOTAL $ 2,916,466 $ 111,826 $ 111,826 $ 111,826 INTEREST EARNED Interest on Investments 849,829 1,157,956 2,654,200 2,733,004 SUBTOTAL $ 849,829 $ 1,157,956 $ 2,654,200 $ 2,733,004 TRANSFERS IN Operating Transfers In 6,095,044 7,189,554 7,189,554 8,601,680 Operational Support 0 0 2,471,771 2,488,328 SUBTOTAL $ 6,095,044 $ 7,189,554 $ 9,661,325 $ 11,090,008 TOTAL OPERATING REVENUE $ 121,113,327 $ 118,048,232 $ 120,331,994 $ 128,929,490

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

TAX STRUCTURE GENERAL FUND

ASSESSED VALUE - Certified 2023 Tax Year

$ 19,828,106,980

REVENUE AT $0.420500 PER $100 VALUATION

$ 83,377,190

CONTRIBUTION TO DEBT SERVICE

$ 19,302,662

CONTRIBUTION TO GENERAL FUND

100.00% COLLECTION RATE

$ 64,074,528 TAX RATE DISTRIBUTION RATE

PERCENT

AMOUNT

GENERAL FUND

0.323150

76.85%

$ 64,074,528

DEBT SERVICE FUND

0.097350

23.15%

19,302,662

0.420500

100.00%

$ 83,377,190 (A)

(A) Approximately $2,326,537 of the General Fund property taxes and $700,877 of the Debt Service Fund property taxes will be allocated to the TIF Fund as property tax increment for TIF Zones #1 and #2.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

BUDGET ASSUMPTIONS Assumptions used for projecting 2023-2024 revenues and expenditures. 1. Tax rate used = 0.420500 - Based upon Projected 2023 tax year appraised value of $19,828,106,980 (9.47% Increase) - FY2023 final assessed value = $18,112,966,496 - Property tax incentive for Watters Creek is 50% and The Village at Allen is 90% - The growth in property taxes comes from an increase of $451 million in new real property, and an increase of $1.26 billion in single family & other reappraisals. - Collin CAD incorporated a 5% Residential Homestead Exemption into all calculations.

GENERAL FUND

2. Growth in municipal sales tax revenue is budgeted at 5.00% more than FY2023 revised budget - FY2023 revised sales tax is estimated to increase 8.79% over FY2022 actual. - The Village at Allen is projected to be reimbursed at 90%. - FY2024 sales tax increase includes the impact of mixed use developments along the US 121 corridor. 3. Overall City growth - FY2024 residential growth projected at 192 new permits. - FY2024 commercial permits are projected to decrease by -$150,000 from FY2023 revised. - Multi-family permits are revised to $182,250 for FY2023 revised. FY2024 is expected at $350,000. 4. Population - FY2024 estimate: 111,963 5. Franchise fees - The annual impact of S.B 1152 is approximately $1 million. S.B. 1152 was passed by the State of Texas 86th Legislative session. In July 2022, the 53rd State District Court in Travis County ruled the bill violates the Texas Constitution Article III, Section 52 on “public gifting.” No changes were made in this budget reflecting as this ruling is expected to be appealed. Electric: Oncor kilowatt hour usage is expected to increase 2.40% due to increased demand from a growing population. CoServ franchise revenue is expected to increase with expected development along the US 121 corridor. and GCEC Electric franchise revenue projected to decrease by 2.81% over FY2023 revised. Gas:

Telephone: Cable:

Atmos gas franchise is projected to increase from the revised FY2023 budget by 2.49%. FY2024 budget assumes historical average temperatures. CoServ gas franchise is projected to increase by 2.49%. Access line fees are projected to increase by 2.19% from FY2023 revised budget. Cable franchise fees projected to decrease by 0.56% from revised FY2023. Revenues continue to decrease as customers seek alternatives to traditional cable products.

6. Other Ambulance: FY2024 revenues are projected to remain flat as compared to FY2023 revised. Investments: Earnings were projected based on a cash-flow model and the benchmark average of the overall portfolio. Gasoline: Used an average rate of $3.50 per gallon for FY2024 and $3.50 for Revised FY2023. The quantity of fuel budgeted per department was updated to reflect recent trends. 7. Event Center and The Village at Allen - An enterprise fund was created for the FY2023 proposed budget for the Event Center. The reimbursement to the developer budgeted at 75% of the ticket fee revenue and 100% of sports team facility fee is budgeted in the new enterprise fund. - The property tax and sales tax reimbursement to the developer is budgeted at 90%.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

EXPENDITURE BY FUNCTION GENERAL FUND

GENERAL GOVERNMENT City Administration City Secretary Public & Media Relations Information Technology Human Resources Internal Services Finance Municipal Court Facilities Maintenance Service Center

2021-2022 2022-2023 2022-2023 2023-2024 ACTUAL BUDGET AMENDED BUDGET 1,248,210 1,303,647 1,301,897 1,428,613 1,024,129 1,031,674 1,169,074 1,042,390 1,525,273 1,602,973 1,647,723 1,796,676 6,112,244 6,316,113 6,315,521 6,645,375 1,075,915 1,274,593 1,319,518 1,390,584 5,668,679 6,326,240 6,165,142 7,146,633 3,754,804 4,086,829 3,888,809 4,080,725 907,800 1,053,132 1,055,132 1,086,016 1,330,886 1,431,647 1,558,851 1,610,960 184,197 173,739 197,990 205,287 SUBTOTAL $ 22,832,137 $ 24,600,587 $ 24,619,657 $ 26,433,259

PUBLIC SAFETY Fire

21,244,277 23,233,861 24,654,957 25,101,945

Police

30,411,750 32,835,809 33,325,746 35,182,569 SUBTOTAL $ 51,656,027 $ 56,069,670 $ 57,980,703 $ 60,284,514

PUBLIC WORKS Community Services Administration Streets Engineering

762,839 763,928 750,516 862,477 2,282,872 2,964,873 2,211,323 3,480,066 3,486,756 3,894,696 3,776,034 3,952,207 SUBTOTAL $ 6,532,467 $ 7,623,497 $ 6,737,873 $ 8,294,750

CULTURE & RECREATION Library Parks & Recreation Event Center

3,418,796 3,878,983 3,882,710 3,968,683 15,915,464 19,245,586 19,634,012 23,018,978 8,785,508 - - SUBTOTAL $ 28,119,768 $ 23,124,569 $ 23,516,722 $ 26,987,661

Community Development Community Development Community Enhancement

2,074,656 2,475,487 2,553,224 2,616,745 1,691,070 2,123,118 2,128,118 2,262,414 SUBTOTAL $ 3,765,726 $ 4,598,605 $ 4,681,342 $ 4,879,159

TOTAL OPERATING EXPENDITURES $ 112,906,125 $ 116,016,928 $ 117,536,297 $ 126,879,343

Total Transfers Out

4,934,474 2,031,304 2,783,794 2,050,147

TOTAL EXPENDITURES $ 117,840,599 $ 118,048,232 $ 120,320,091 $ 128,929,490

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

GENERAL FUND CLASSIFICATION

2021-2022 ACTUAL

% OF ACTUAL

2022-2023 REVISED

% OF REVISED

2023-2024 BUDGET

% OF BUDGET

Personnel Services

$ 74,739,001

63.42%

$ 82,325,209

68.42%

$ 90,183,507

69.95%

Operations

37,870,096

32.14%

33,562,228

27.89%

36,318,768

28.17%

Capital

297,028

0.25%

1,606,792

1.34%

175,000

0.14%

Transfers

4,934,474

4.19%

2,825,862

2.35%

2,252,215

1.75%

GENERAL FUND

EXPENDITURE BY CLASSIFICATION

TOTAL $ 117,840,599

$ 120,320,091

$ 128,929,490

GENERAL FUND EXPENDITURES BY CLASSIFICATION

Transfers:1.75% Capital:0.14%

Operations:28.17%

Personnel Services:69.94%

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

CITY ADMINISTRATION

GENERAL FUND

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

CITY ADMINISTRATION The City Manager serves under the policy direction of the City Council and is responsible for making recommendations to the Council concerning policies, programs and developing methods to ensure the efficient operation of City services. The office of the City Manager coordinates and administers the implementation of ordinances, policies and procedures that will provide for the orderly, positive, and planned growth and development of the City of Allen.

GENERAL FUND

ACCOMPLISHMENTS IN FY2023 Goal 1. Financially sound and transparent City government ●

Issued $15.1 million as a result of the 2016 G.O. Bond Election. From that issuance, $4.9 million is for Streets and Drainage improvements, $3.3 million is for Public Safety, $6 million for Park projects and $900,000 for public art.

●

City received Certificate of Achievement for Excellence in Financial Reporting for Fiscal Year 20202021 for the 23rd consecutive year from GFOA.

●

City received a perfect audit for the 2022 Annual Comprehensive Financial Report.

●

City received GFOA Award for Distinguished Budget Presentation for the 22nd consecutive year.

●

Maintained and updated Council on 10 year financial plan.

●

Effectively implemented new policies around the Unprogrammed General Capital Projects Fund.

●

Completed and implemented outcomes from Comprehensive Classification and Compensation Study.

●

Provided administrative support for Council’s adoption of a 5% Homestead Exemption.

●

Executed multiple city facility improvement projects to address aging facilities.

●

Implemented organizational restructuring to elevate oversight and support for facilities division.

●

Maintained highest possible bond rating for G.O. debt, Aaa by Moody’s and AAA by Standard and Poor’s.

●

Provided guidance, support and strategic leadership to the 2023 GO Bond process.

Goal 2. Safe and livable community for all ●

Provided guidance to the Library Expansion Project, Stephen G. Terrel Recreation Center Project, Fire Station #6 Project, The Bark Yard and other capital projects.

●

Implemented Meet and Confer agreements with Police and Fire to improve retention and recruitment.

●

Continued supporting implementation of the Community Enhancement Master Plan.

●

Guided modification of Sidewalk Maintenance Ordinance to include needs-based options per Council policy direction.

●

Provided guidance to community enhancement efforts including establishment of a multi-family inspection program.

Goal 3. Vibrant community with lively destinations and successful commercial centers ●

Monitored and reported on the status of Hotel and Convention Center.

●

Procured data collection system to provide insight to Allen visitor activities.

●

Incentivized development activities on 121 to create new mixed use entertainment and retail centers.

●

Coordinated and provided staff support to the Allen Downtown Steering Committee. CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND ●

Hired first Executive Director of Allen Community Development Corporation to focus on supporting the CDC Board, manage CDC funded projects, develop and implement CDC initiatives, and elevate

GENERAL FUND

alignment of city and board goals and objectives. Goal 4. High-performing City team providing resident-focused services ●

Maintained a City Council Dashboard with performance metrics.

●

Continued implementation of new 5-year IT Master Plan.

●

Coordinated the 2023 State Legislative Agenda and continue advocating Allen’s position on state legislative issues.

●

Continued to build and strengthen relationships with members of the County Commissioners Court and legislative delegation.

●

Expanded employee professional growth and development opportunities and outlets to celebrate organizational successes.

●

Expanded professional development and growth opportunities for city workforce.

●

Established a One-Day Conference for city staff to participate in skill development and provide input on future projects and organizational initiatives.

●

Engaged a consultant to enhance recruitment strategies and marketing materials for targeted recruitment efforts.

Goal 5. Engaged and Connected Allen Community ●

Provided staff support to the new Community Engagement Advisory Board.

●

Established quarterly meetings with AISD to discuss collaboration opportunities in community engagement.

●

Engaged the community through the Engage platform on matters related to the ADA Transition Plan, 2023 Bond Process, and Allen USA Celebration.

●

Elevated Council participation and representation in regional and statewide organizations.

OBJECTIVES FOR FY2024 Goal 1. Financially sound and transparent City government ●

Have adequate resources to support the services and service levels as defined in the Annual Budget.

●

Maintain fiscally responsible policies and procedures to continue to operate the City in a cost efficient-manner.

●

Continue to review maintenance and operation costs related to both capital investment and the provision of services so that City operations are able to continue to achieve strategic priorities in a sustainable manner.

●

Implement quarterly Council Workshop updates on Capital Improvement Program, Investment Reports and Financial Standing.

●

Continue evaluation of city facilities in order to develop a more comprehensive facility investment strategy.

●

Facilitate and refine policy regarding the Unprogrammed General Capital Projects Fund.

Goal 2. Safe and livable community for all ●

Complete Library expansion project.

●

Open the new Stephen G. Terrell Recreation Center, Fire Station #6, Allen Heritage Village after completion of construction.

●

Continue to implement the Community Enhancement Master Plan.

●

Facilitate a strategy and policy discussion regarding Neighborhood Stabilization and Enhancement.

Goal 3. Vibrant community with lively destinations and successful commercial centers CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND Continue to monitor and report on the status of the Hotel and Conference Center.

●

Support implementation of Downtown Development Plan.

●

Continue to seek development opportunities along 121.

●

Continue working with new owners of Watters Creek to evaluate redevelopment opportunities.

Goal 4. High-performing City team providing resident-focused services ●

Continue implementation of 5-year IT Master Plan.

●

Continue to build and strengthen relationships with members of the County Commissioners Court and legislative delegation.

●

Continue to offer employees professional growth and development opportunities while identifying outlets to celebrate organizational successes.

●

Encourage creativity, flexibility, and accessibility in responding to customers’ requests.

●

Support implementation of AMI Project.

●

Continue to refine Personnel Policy Manual.

GENERAL FUND

●

Goal 5. Engaged and Connected Allen Community ●

Continue staff support to the new Community Engagement Board and facilitate implementation of goals and objectives of the board.

●

Develop a Community Engagement Strategy.

●

Continue identifying strategically valuable opportunities for Council participation and representation in regional and statewide organizations, and events.

●

Evaluate 3rd party citizen survey and focus group opportunities as part of a Community Engagement strategy.

●

Establish quarterly city staff meetings to synergize outreach, education and programming efforts.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

CITY ADMINISTRATION GENERAL FUND

EXPENDITURE SUMMARY

CLASSIFICATION Personnel Services Operations Supplies Professional Services

2021-2022 2022-2023 2022-2023 2023-2024 ACTUAL BUDGET AMENDED BUDGET 1,141,126 1,221,569 1,221,569 1,340,112 44,461 47,078 51,578 53,501 325 - - 62,300 35,000 28,750 35,000 DEPARTMENT TOTAL $ 1,248,212 $ 1,303,647 $ 1,301,897 $ 1,428,613 PERSONNEL SUMMARY

FULL TIME City Manager Deputy City Manager Assistant City Manager TOTAL FULL TIME PART TIME Temporary Assistant City Manager TOTAL PART TIME

2021-2022 ACTUAL 1 1 2 4

2022-2023 BUDGET 1 1 2 4

2022-2023 AMENDED 1 1 2 4

2023-2024 BUDGET 1 1 2 4

0.5

0.5 0.5 0.5 0.5

TOTAL FULL-TIME-EQUIVALENT

4.5

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

4.5

GENERAL FUND

CITY ADMINISTRATION PERFORMANCE MEASURES City Communication Channels The Public and Media Relations Office of City Administration oversees all primary communication channels

GENERAL FUND

for the City of Allen. The increase in 2021 is due to Covid information and vaccine hub information on the City’s website.

Annual Website Page Views* Monthly Average 1,600,000 1,400,000

1,250,000

1,200,000 1,000,000 800,000 600,000 400,000 200,000 0

250,641

222,738

2020

2021

2022

286,701

230,000

2023 est.

2024 proj.

As website traffic continues to trend downward, the use of social media has increased and expanded. The deployment of the mobile app eliminated the need for service request forms online. Digital News and Social Media Channels

Annual Growth of Social Media Channels* Number of Subscribers 45,000 40,000 35,000 30,000 25,000 20,000 15,000 10,000 5,000 0

Facebook

Twitter

2020

YouTube

NextDoor

Share-able weekly enews

2021

2022

2023 est.

Instagram

Engagement platform

2024 proj.

*Does not include activity for department specific digital news and social media, about an additional 30 social media / digital news channels. CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

CITY SECRETARY

GENERAL FUND

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

CITY SECRETARY The City Secretary’s Office is responsible for the administration of City elections, the citywide Records Management Program, the agenda management system, the Municipal Records Centers, as well as responding to Public Information Requests. The department also coordinates the City Council’s boards and commissions appointment process and maintains the records relating to these appointments. The department is responsible for the publication of official notice requirements, posting of all meeting notice requirements, and for updating and distribution of the City’s Code of Ordinances and Land Development

GENERAL FUND

Code.

ACCOMPLISHMENTS IN FY2023 Goal 1: Financially sound and transparent City government ●

Successfully conducted the general election in May 2023 as ordered by the Allen City Council for the election of Mayor and Council Place No. 2.

●

Implemented an update to the EasyCampaignFinance software to enhance access to campaign finance reports filed with the City Secretary by candidates and officeholders.

Goal 4: High-performing City team providing resident-focused services ●

Continued

training

and

implementation

the

Records

Management

Inventory

system to enhance efficiencies in tracking archived documents to ensure compliance with managing the lifecycle in accordance with the City’s adopted Record Retention Schedule. ●

Continued preservation of City’s permanent records by digitizing City Council and board meeting minutes, ordinances and resolutions to provide online access to City records.

Goal 5: Engaged and connected Allen community ●

Conducted a Candidate Briefing for Council candidates.

●

Oversaw recruitment/appointment process of Council’s boards, committees and commissions. Conducted a Board Orientation which included Texas Open Meeting Act training and the City of Allen Code of Conduct training for newly appointed board, committee and commission members.

OBJECTIVES FOR FY2024 Goal 1: Financially sound and transparent City government ●

Administer City elections in collaboration with Collin County and Allen Independent School District to ensure unbiased and ethical conduct in the process.

Goal 4: High-performing City team providing resident-focused services ●

Provide access to City information to promote transparency and increase efficiencies in the delivery of services.

●

Provide support and training for city employees to ensure compliance with the Records Management Program, Public Information Act, and Open Meetings Act.

Goal 5: Engaged and connected Allen community ●

Conduct the Annual Board Appointment Process.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

CITY SECRETARY GENERAL FUND

EXPENDITURE SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 ACTUAL BUDGET AMENDED BUDGET 579,737 610,468 610,468 591,183 246,257 318,216 354,616 334,857 18,294 14,735 14,735 15,235 179,841 88,255 189,255 101,115 $ 1,024,129 $ 1,031,674 $ 1,169,074 $ 1,042,390

CLASSIFICATION Personnel Services Operations Supplies Professional Services

DEPARTMENT TOTAL

PERSONNEL SUMMARY

FULL TIME City Secretary Deputy City Secretary Records Management Specialist Senior Administrative Assistant TOTAL FULL TIME PART-TIME Administrative Assistant TOTAL PART TIME TOTAL FULL-TIME-EQUIVALENT

2021-2022 ACTUAL 1 1 1 1 4 1.75 1.75

2022-2023 BUDGET 1 1 1 1 4 1.75 1.75

2022-2023 AMENDED

1 1 1 1 4 0.5 0.5

2023-2024 BUDGET 1 1 1 1 4 0.5 0.5

5.75

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

4.5

GENERAL FUND

CITY SECRETARY PERFORMANCE MEASURES Election costs are based on the number of entities contracting with the Collin County Elections Administrator. During even numbered years, the City of Allen costs increase due to the limited number of entities holding

GENERAL FUND

elections.

Municipal Elections 80k

51 482

40k

20k 0

Cost per vote ($)

# of votes

60k

2020

#of Votes Cast

10 142

8 117

7 004

8 500

2021

2022

2023 est.

2024 proj.

Cost Per Vote Cast

2 0

Total Cost of Election

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

COMMUNITY DEVELOPMENT GENERAL FUND

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

The Community Development Department includes the Planning and Zoning;, Building Inspections and Permitting Divisions. The Planning and Zoning division is responsible for land use and transportation planning, zoning administration, development coordination and providing staff support for the Planning

GENERAL FUND

COMMUNITY DEVELOPMENT & Zoning Commission, the Board of Adjustment, the Sign Control Board, and the Allen City Council. The Building Inspections and Permitting divisions are responsible for managing permits processing, plan review, building inspections, and compliance of building codes.

ACCOMPLISHMENTS IN FY2023 Goal 1. Financially sound and transparent city government ●

Utilize contracts with 3rd party building inspections companies to handle inspection workload in excess of staff capacity in lieu of additional full-time employees.

Goal 3. Vibrant community centers with lively destinations and successful commercial centers ●

Completed Downtown Revitalization Plan to include the adoption of amendments to the Allen Land Development Code.

●

Appointment of Downtown Design Review Board to replace the Design Review Committee.

●

Continued to facilitate the development of the Watters Creek District, including the completion of The Montgomery Urban Residential, and Allen Tech Hub office.

●

Continued to implement the development of Twin Creeks, with the primary focus being Uptown Crossing Phase 2 and Twin Creeks Watters, at the northwest and northeast corners of Exchange Parkway and Watters Road, respectively.

●

Partnered with landowners and developers to facilitate high quality developments along the Highway 121 corridor including the continued construction for The Farm, including both the HUB restaurant/entertainment venue and Phase 2 of the Alta urban residential project. The Highway 121 corridor has also seen the commencement of construction for Allen Gateway and The Avenue as well as the completion of the Watterscape urban residential project at the southeast quadrant of State Highway 121 and Watters Road.

●

Finalized development approvals for 121 Technology Park at the southwest corner of State Highway 121 and Chelsea Boulevard. This project began construction and the initial phase will consist of 370,000 square feet of industrial space, to be followed by mixed-use consisting of townhomes, retail, and office.

●

Continued implementation of the Tyler Technologies Software with an emphasis on designing and implementing the Citizen Self Service (CSS) online portal.

OBJECTIVES FOR FY2024 Goal 3. Vibrant community with lively destinations and successful commercial centers ●

Continue to partner with landowners and developers to facilitate high quality developments along the Highway 121 corridor. With zoning and entitlements largely in place already, continue to work with landowners and developers for site plans and plat approvals leading to commencement of construction on initial and secondary phases of these mixed-use developments. CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND ●

Continue to build out of the Watters Creek district to include projects that commenced construction in FY2022 and FY2023.

GENERAL FUND

●

Continue to facilitate quality mixed-use development within Twin Creeks and throughout the City that will enhance the City from a fiscal sustainability standpoint.

Goal 4. High-performing City team providing resident-focused services ●

Continue to implement the Tyler Technologies Software with an emphasis on designing and implementing the Citizen Self Service (CSS) online portal and eReviews system to eventually move our permitting and plan review operations to be entirely paperless.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

EXPENDITURE SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL BUDGET BUDGET AMENDED Personnel Services 1,831,847 2,143,090 2,141,327 2,310,102 Operations 102,988 89,737 169,237 96,083 Supplies 14,136 20,335 20,335 20,335 Maintenance 3,027 5,400 5,400 5,400 Professional Services 122,659 216,925 216,925 184,825 $ 2,074,657

DEPARTMENT TOTAL

$ 2,475,487

$ 2,553,224

GENERAL FUND

COMMUNITY DEVELOPMENT

$ 2,616,745

PERSONNEL SUMMARY

FULL TIME Director Assistant Director Building Official Planning Manager Assistant Building Official Permit Supervisor Senior Planner Senior Plans Examiner Planner Planner II Plans Examiner Building Inspection Supervisor Sr. Building Inspector Building Inspector III Building Inspector II Planning Technician Senior Administrative Assistant Senior Permit Technician Permit Technician Customer Service Representative Administrative Support Services Specialist

Administrative Assistant TOTAL FULL TIME

2021-2022 ACTUAL 1 0 1 1 1 1 1 2 1 0 1 0 2 0 2 1 1 0 2 1 0 1 20

2022-2023 BUDGET 1 0 1 1 1 1 2 2 1 0 1 0 2 0 2 1 1 0 2 1 0 1 21

2022-2023 AMENDED 1 0 1 1 1 1 2 2 1 0 1 0 2 0 2 1 1 0 2 1 1 0 21

2023-2024 BUDGET 1 1 1 1 1 1 2 2 0 1 1 1 0 2 1 1 1 1 2 0 1 0 22

20 21 21 22 TOTAL FULL-TIME-EQUIVALENT

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

COMMUNITY DEVELOPMENT GENERAL FUND

PERFORMANCE MEASURES Land Development - Projects Reviewed

Development Projects Reviewed 120 100 80 60 40 20 0

2020

2021

2022

Zoning/SUP

Building Permits - Permit Issuance

2023 est.

Plats

2024 proj.

Site Plan

Permits Issued

8,000 6,776 5,796

6,000

5,558 4,665

4,500

4,000

2,000 607

456 0

2020

2021

354 2022

Single Family Permits

100

2023 est.

2024 proj.

Other Permits

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND Building Inspections Conducted

Building Inspections Conducted

26,619

26,539

26,132

20k

18,425

18,000

2023 est.

2024 proj.

GENERAL FUND

30k

10k

2020

2021

2022

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

COMMUNITY ENHANCEMENT GENERAL FUND

*Two positions are funded from Water/Sewer and Solid Waste Funds. 68

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

The Community Enhancement Department includes the Community Enhancement, Code Compliance and Environmental Health operations. The Community Enhancement division is responsible for implementing community development activities, CDBG grant programs and neighborhood improvement initiatives. The

GENERAL FUND

COMMUNITY ENHANCEMENT Code Compliance division engages with the public to maintain residential and commercial properties and address safety and nuisance issues. The Environmental Health division is responsible for food safety, pool safety, mosquito control and environmental quality and compliance activities.

ACCOMPLISHMENTS IN FY2023 Goal 2. Safe and livable community for all ●

Implemented 2023 CDBG Action Plan and completed 18 home repair projects and provided funding to social and public services.

●

Initiated neighborhood stabilization efforts in 2 neighborhoods.

●

Implemented screening wall, grass easement and landscape maintenance in older non-HOA neighborhoods.

●

Full implementation of the Multi-Family Stabilization Program.

●

Code compliance addressed over 3,500 property maintenance, nuisance and other violations.

●

Closed-out administration of COVID assistance programs including rental, utility, food, tutoring and small business assistance.

●

Updated Property Maintenance Code.

OBJECTIVES FOR FY2024 Goal 2. Safe and livable community for all ●

Administer CDBG and property improvement programs.

●

Continue implementation of the Multi-Family Stabilization Program.

●

Implement screening wall repair and maintenance strategy.

●

Implement neighborhood stabilization and reinvestment activities.

●

Research and evaluate policies and strategies for human service issues including mental health and homelessness.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

COMMUNITY ENHANCEMENT GENERAL FUND

EXPENDITURE SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL BUDGET BUDGET AMENDED Personnel Services 1,358,101 1,687,811 1,687,811 1,825,067 Operations 106,149 82,534 82,534 113,874 Supplies 9,384 13,985 13,985 13,985 Maintenance 8,159 7,300 7,300 8,000 Professional Services 179,549 301,488 306,488 301,488 Capital 29,729 30,000 30,000 DEPARTMENT TOTAL

$ 1,691,071

$ 2,123,118

$ 2,128,118

$ 2,262,414

PERSONNEL SUMMARY 2021-2022 ACTUAL 1 1 1 0 1 1 1 2 1 2 2 1 0

2022-2023 BUDGET 1 1 1 0 1 1 1 2 3 2 2 0 0

2022-2023 AMENDED 1 1 1 0 1 1 1 2 3 2 2 0 1

2023-2024 BUDGET 1 1 1 1 0 1 1 2 3 3 2 0 1

TOTAL FULL TIME

1 15

1 16

0 16

0 17

TOTAL FULL-TIME-EQUIVALENT

FULL TIME Director Planning Manager Senior Planner Environmental Health Manager Environmental Health Supervisor Code Compliance Supervisor Multi-Family Program Coordinator Planner Senior Environmental Health Specialist Senior Code Compliance Officer Code Compliance Officer Environmental Health Specialist Support Services Specialist Senior Administrative Assistant

DONATION EXPENDITURE

2021-2022 2022-2023 2022-2023 2023-2024 ORGANIZATIONS ACTUAL BUDGET BUDGET AMENDED CASA of Collin County 30,561 32,294 32,294 32,294 Change the World 20,561 21,000 21,000 21,000 Meals on Wheels 30,561 32,294 32,294 32,294 The Family Place 14,905 11,000 11,000 11,000 SUBTOTAL $ 96,588 $ 96,588 $ 96,588 $ 96,588 CAPITAL EXPENDITURE LIST*

2021-2022 2022-2023 2022-2023 2023-2024 VEHICLE ACTUAL BUDGET BUDGET AMENDED Ford Explorer 29,729 - - Ford Escape - 30,000 30,000 SUBTOTAL $ 29,729 $ 30,000 $ 30,000 $ 70

*The items listed are non-recurring capital expenses based on increased service to the community.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

COMMUNITY ENHANCEMENT GENERAL FUND

PERFORMANCE MEASURES Health Permits Issued

Permits Issued

1,000

750

698

738

696

735

750

2023 est.

2024 proj.

500 250

2020

Code Compliance Cases

2021

2022

Code Compliance Cases

6,000 4,929 4,000

4,500

4,117 3,482

3,500

2022

2023 est.

2,000

2020

2021

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

2024 proj.

GENERAL FUND

Community Enhancement – Home Rehabilitation The City of Allen receives federal funds through the Community Development Block Grant Program and support to public service agencies. The City’s allocation of federal funds for the CDBG program has increased slightly over the past five years and the number of home repair projects is determined by the average cost of those projects.

Home Repair Projects (includes minor repairs)

$30,000

$20,000

$10,000

Funding

# of CDBG Projects

GENERAL FUND

(CDBG). With these funds the City operates several programs including a home rehabilitation program

14 2020

2021

2022 $/House

18 2023 est.

16 2024 proj..

Houses

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

COMMUNITY SERVICES

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

COMMUNITY SERVICES GENERAL FUND

Community Services is responsible for the efficient and effective administration and direction of the following areas: Administration, Streets, Drainage, Service Center Administration, Fleet Coordination, Waste Services, Water & Sewer, and Utility Collections.

ACCOMPLISHMENTS IN FY2023 Goal 5. Engaged and connected Allen community ●

Participated in HOA and other Neighborhood organized meetings and events.

●

Continue educational endeavors with AISD, scout groups, homeowner associations, garden clubs, and special educational series of workshops.

Goal 4. High-performing City team providing resident-focused services ●

Quickly and completely responded to citizen requests for assistance and information.

●

Developed the 13th annual budget for the Municipal Service Center.

●

Helped develop electricity and natural gas budget estimates for all City funds.

●

Assisted in set up and break down at numerous City sponsored events.

●

Oversaw operations of Municipal Service Center (MSC) including; administration building and shop building.

●

Managed operations budget for Service Center for FY 22-23 including calculating all fuel costs included in the individual departments in FY2023.

●

Managed the automated vehicle fueling and vehicle wash facilities including the necessary accounting and state reporting requirements associated with these services.

●

Fleet Coordinator position continued to manage fuel system, non-public safety vehicle GPS system, vehicle registrations associated with the “Texas Two Step” program, assist in fleet replacements, fleet auction, fleet acquisition, and consolidation of vehicle records including maintenance records awaiting a maintenance system to be fielded.

●

Performed routine concrete and asphalt street maintenance to extend the life of the City’s roadways.

●

Implemented new ordinance provisions in the 2023 cost shared sidewalk ordinance to minimize wait time for work to be completed.

●

Developed and oversaw annual street and alley repair projects in coordination with the Engineering Department.

●

Utilized the concrete truck to help facilitate delivery reliability and increase Streets, Drainage, and Water and Sewer efficiency.

●

Rapidly and professionally repaired potholes utilizing the new pothole patching truck.

Goal 2. Safe and livable community for all ●

Continued the 13th year of the free residential home irrigation audit program.

●

Continued the 18th year of residential water conservation rebate program.

OBJECTIVES FOR FY2024 Goal 1. Financially sound and transparent City government ●

Continue to be involved in electric deregulation through the Texas Coalition for Affordable Power (TCAP) and in the management of the City’s power procurement and usage monitoring.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND ●

Reporting of electric consumption in accordance with Senate Bill 241 compliance to reduce municipal electric use by 5% per year through FY2026.

Goal 4. High-performing City team providing resident-focused services to inform the community ●

Respond to customer calls, e-mails, comment forms, or letters within one business day of the day of receipt.

●

Provide responsible strategic planning to address long range water, sewer, drainage, and solid waste needs for City improvements and investment.

●

Monitor the operations budget and be prepared to make mid-year adjustments for FY23-24 and

GENERAL FUND

Objective - Develop and maintain proactive city communications policies, strategies, and tools

develop the FY24-25 budget based on the historic costs. ●

Continue to monitor the vehicle fueling and vehicle wash facilities including the necessary accounting and state reporting requirements associated with these services.

●

Continue consolidation of vehicle records including maintenance records.

●

Continue to assist in fleet replacements, fleet auction, fleet acquisition, manage fuel system, nonpublic safety vehicle GPS system, and non-public safety vehicle registrations.

●

Continue input into the computerized maintenance management system (CityWorks) to formulate the division’s Pavement Maintenance program.

●

Manage the City/ Resident cost-shared Sidewalk Replacement program.

●

Continue to perform routine concrete and asphalt street maintenance to extend the life of the City’s infrastructure.

●

Continue to oversee the Streets and Alley projects.

Goal 2. Safe and livable community for all Objective - Invest in maintaining and upgrading the City’s infrastructure and facilities ●

Continue a free residential home irrigation audit program and the residential water conservation rebate program.

●

Continue educational endeavors with AISD, scout groups, homeowner associations, garden clubs, and special educational series of workshops.

●

Continue commercial irrigation audit program.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

COMMUNITY SERVICES GENERAL FUND

EXPENDITURE SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL BUDGET BUDGET AMENDED Personnel Services 2,334,901 2,637,407 1,627,914 1,683,142 Operations 313,531 235,568 231,365 326,919 Supplies 134,001 158,600 74,600 66,675 Maintenance 1,490,866 2,035,210 1,179,760 2,413,974 Professional Services 287,493 267,402 46,190 57,120 DEPARTMENT TOTAL

$ 4,560,792

$ 5,334,187

$ 3,159,829

PERSONNEL SUMMARY

$ 4,547,830

2021-2022 2022-2023 2022-2023 2023-2024 FULL TIME ACTUAL BUDGET BUDGET AMENDED Director 1 1 1 1 Assistant Director 1 1 1 1 Streets/Drainage Foreman 1 1 1 1 Building Maintenance Foreman 1 1 0 0 Fleet Coordinator 1 1 1 1 Crew Leader 2 2 2 2 Administrative Support Services Specialist 0 0 1 1 Senior Administrative Assistant 1 1 0 0 Equipment Operator 2 2 2 2 Building Technician 3 3 0 0 Lead Custodian 2 2 0 0 Maintenance Worker 7 7 7 7 Custodian 7 7 0 0 29 29 16 16 TOTAL FULL TIME 29 29 16 16 TOTAL FULL-TIME-EQUIVALENT

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

COMMUNITY SERVICES GENERAL FUND

GENERAL FUND

PERFORMANCE MEASURES Total Square Feet Cleaned per Custodian

Total Square Feet Cleaned per Custodian

32k

25,223

25,233

2020

2021

2022

2023 est.

2024 proj.

16k

Sq. Feet

Max. # of Sq Ft Per Custodian

This measure reflects the efficiency of the division’s cleaning efforts. The Division has a goal of 18,000 square feet cleaned per custodian to allow for thorough cleaning.

Street Conditions The City’s Pavement Service Rating (PSR) system rates streets on a 0-5 scale, with 0 being impassable, 3 being satisfactory, and 5 being excellent or newly constructed. The rating measures cracking, base condition, drainage, surface condition, distortion, and ride quality.

Percentage of Streets in Satisfactory Condition or Better

Percentage

120 90

81%

89%

85%

87%

83%

89%

85%

90%

Goal 85%

92%

60 30 0

2020

2021

Asphalt

2022

Concrete

2023 est.

2024 proj.

Goal

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

Maintenance Dollars Spent per Center Line Mile per Year

Maintenance Dollars Spent per Mile $45,000

$41,071

$30,000

$25,000

$20,069

$20,000

$15,000 $5,194

2020

$2,862

2021

$5,000

2022 Asphalt

$30,000

$5,000

2023 est.

Concrete

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

$7,000

2024 proj.

GENERAL FUND

BUILDING MAINTENANCE

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

BUILDING MAINTENANCE GENERAL FUND

Formed in November 2022, the Building Maintenance and Development Division service City of Allen facilities and buildings. The division has two groups, a maintenance team consisting of custodial and maintenance services and a maintenance group that focuses on capital projects and larger repairs. The department provides for the general wellbeing of city facilities and handles daily maintenance, as well as large scale projects such as new facility construction, renovations and system upgrades.

ACCOMPLISHMENTS IN FY2023 Goal 5. Engaged and connected Allen community ●

Continued membership with Metroplex Facility Managers Association & International Facilities Manager Association.

●

Continued participation in several groups through LinkedIn; Facility Maintenance Group, Building Owners and Managers Group, Code Officials of America, Maintenance Technology and the Maintenance Excellence Institute.

Goal 4. High-performing City team providing resident-focused services ●

Our custodial and maintenance staff provide clean and functional facilities open to the public year-round.

●

The custodial team oversees a greater amount of space than the industry average.

●

Facilities Projects are completed at a greater rate with less personnel than other cities throughout the metroplex.

Objective- Invest in maintaining and upgrading the City’s Infrastructure and facilities ●

Completed phase 2 roof replacement of the Don Rodenbaugh Natatorium.

●

Progressed on Fire Station #6 with a completion date set for the Beginning of FY2024.

●

Replaced roofs on MCPAR, City Hall, Municipal Service Center Admin, Senior Center, and Phase 1 of Police Department Headquarters.

●

Designed roof replacements for Joe Farmer Rec Center & the Courses at Watters Creek.

●

Completed a building assessment of all City facility HVAC and Electrical systems to plan for inspections, repairs, and replacements over the next 10 years.

●

Built two security fences with gate access around the Police Dept. Headquarters.

●

Installed the replacement of air handlers in the Police Department Headquarters with new highefficiency variable speed units to control humidity.

●

Started work on a new TV studio for ACTV. With the studio in MCPAR to be completed at the end of FY2023 and the production area in City Hall finished in early FY2024.

●

Completed office space renovations to Community Development, Community Enhancement, and Information Technology Departments.

●

Finished Design and began the bid process of Library Expansion and remodel.

●

Completed Fire Station #3 & #4 window replacement.

●

Awarded Generator replacement and expansion of Fire Station #3 & #4 with installation in FY2024.

●

Awarded Architectural contract and completed Planning and Schematic design of New Police Department Headquarters.

●

Refinished Police Department locker rooms.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

OBJECTIVES FOR FY2024 Objective- Invest in maintaining and upgrading the City’s Infrastructure and facilities ●

Plan out revitalization for aging city facilities and infrastructure once they reach the 25 year mark.

●

Seek efficient building systems to reduce costs and resource usage of facilities.

Goal 1. Financially sound and transparent city government Objective- Invest regularly in the maintenance and upgrade on City infrastructure and facilities ●

Continue to administer facility renovation projects in accordance with the approved budget for ongoing facility reinvestment, such as:

●

Develop 10-year CIP plan based on received surveys.

●

Conduct a new 5-year Needs and Usage Assessment.

●

Complete construction of a new ACTV production office.

●

Pending Bond approval, design new occupancy plan for existing Police Department Headquarters.

●

Begin construction of Library expansion.

●

Design building envelope repairs as well as metal painting for Don Rodenbaugh Aquatics Center.

●

Break Ground on new Police Department Headquarters pending Bond Approval.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

Goal 2. Safe and livable community for all

GENERAL FUND

BUILDING MAINTENANCE GENERAL FUND

EXPENDITURE SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL BUDGET BUDGET AMENDED Personnel Services - - 1,136,697 1,176,355 Operations - - 12,192 15,505 Supplies - - 79,000 80,580 Maintenance - - 105,250 108,290 Professional Services - - 225,712 230,230 $ -

DEPARTMENT TOTAL

$ -

$ 1,558,851

$ 1,610,960

PERSONNEL SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 FULL TIME Facilities Manager Facilities Project Manager Building Maintenance Foreman Building Maintenance Technician Lead Custodian Custodian

TOTAL FULL TIME

ACTUAL 0 0 0 0 0 0 0

BUDGET 0 0 0 0 0 0 0

AMENDED 1 1 1 2 2 7 14

BUDGET 1 1 1 2 2 7 14

TOTAL FULL-TIME-EQUIVALENT

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

BUILDING MAINTENANCE GENERAL FUND

GENERAL FUND

PERFORMANCE MEASURES Total Work Orders Closed

Building Maintenance Number of Work Orders Closed

3,000

2,000

1,600 1,215

1,000

605

2021

2022

2023 est.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

2024 proj.

GENERAL FUND

ENGINEERING GENERAL FUND

*Engineering Coordinator, one Construction Inspector and one Civil Engineer are funded in Water & Sewer. **One Construction Inspector and Environmental Program Manager is funded in Drainage. 84

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

ENGINEERING The Engineering Department provides planning and engineering services for the City of Allen infrastructure and facilities, including buildings, streets, traffic signals, drainage, water, and wastewater. In addition to the implementation of the Capital Improvement Program, the department provides construction inspection and ensures that all public traffic control devices are maintained and compliant with state and federal guidelines.

GENERAL FUND

ACCOMPLISHMENTS IN FY2023 Goal 4. High-performing City team providing resident-focused services ●

Assigned engineering department staff to remain engaged in TxDOT projects to completion – Ridgeview Overpass at US75, Conversion of HOV Lane to Peak Hour Travel Lane on US75, and FM2551 (Angel Parkway).

●

Assign engineering department staff to remain engaged with franchise utilities as they implement a 5G network as well as fiber overlays within Allen city limits.

Goal 2. Safe and livable community for all ●

Following efforts completed with in-house resources: − Replaced and installed new signs at various locations throughout the City.

− Performed all-way stop warrant, signal warrant, and sight visibility analyses at various locations throughout the year. − Citywide crash data analysis was completed to identify crash statistics at signalized intersections throughout the City and was awarded TxDOT safety grants for future improvements. − Upgrade 6 battery back-up power supply systems.

− Replaced 300 LED signal lamps with new ones for general maintenance and replacement at end-of-life. − Upgraded to audible push buttons and new pedestrian signal heads at Jupiter and Chaparral traffic signals. − Constructed three new traffic signals at Bethany & Racetrac, Angel & Malone, and Stacy & Curtis intersections. − Processed 1567 work orders and service requests using Cityworks software for traffic signals, signs, pavement markings, school zones and street light repairs (for the nine months as of writing, October 1, 2022-June 30, 2023). − Completed design for improvements at 11 signalized locations to improve operations of traffic flow including: audible push buttons, upgraded traffic signal cabinets, upgraded video detection, a new traffic signal at Greenville & Ridgemont, and added additional left turn lanes on Watters Road at the intersection with Stacy Road. − Continued to use the traffic management center to remotely monitor and troubleshoot our traffic system, especially during winter storms and power outages. ●

Replaced and improved crosswalk and intersection striping at multiple locations.

●

Upgraded 60 Streetlights from HPS to LED.

●

Administered and completed the 2022 City-wide Streets and Alleys program and Allen Drive interchange reconstruction. CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND ●

Applied for and received a TxDOT Green Ribbon Grant for the Allen Gateway Project to implement enhanced landscaping and irrigation improvements at Allen Drive/US75.

GENERAL FUND

●

Applied for and received a Collin County award to construct the remaining Ridgeview Drive Segment from US75 to Chelsea Blvd.

●

Started construction of the 2023 Streets & Alleys repair at various locations throughout the community, as well as Ridgeview Drive from US75 to Chelsea Blvd.

Objective - Invest in maintaining and upgrading the City’s Infrastructure and facilities ●

Completed construction of Phase 2 of the Windridge Water and Sanitary Sewer Replacement Project, Sloan Creek 24” Waterline, Watters Cottonwood Creek Bank Stabilization, Custer Tank No. 2 and Rowlett Tower Repaint.

●

Began Detailed Plan (Engineering Design) Preparation of Heritage Parkway Sewer Main Rehabilitation, Maxwell Creek Lift Station Rehabilitation, Median Improvement Projects, as well as Allenwood and Timbercreek Water Rehabilitation Projects.

●

Administered Construction of the Advanced Meter Infrastructure/Advance Meter Reader program and Stacy Pump Station Renovation.

●

Assigned engineering department staff to remain engaged with the NTMWD sewer projects and the Fairview-Allen-NTMWD Sloan Creek Regional Lift Station.

OBJECTIVES FOR FY2024 Goal 2. Safe and livable community for all Objective - Invest in maintaining and upgrading the City’s Infrastructure and facilities ●

Continue partnering with Collin County and TxDOT to advance roadway projects such as: Chelsea Blvd., Exchange Parkway and Watters Road, Conversion of HOV Lane to Peak Hour Travel Lane on US 75, and FM2551 (Angel Parkway).

●

Begin the design and construction of 2024 Streets and Alley Replacement Program.

●

Begin Construction of Allenwood and Timber Creek Water Rehabilitation and Maxwell Creek lift Station.

●

Complete construction of Ridgeview Drive from US75 to Chelsea Blvd. and Stacy Pump Station Rehabilitation/ Upgrade.

●

Continue to replace street signs and refresh pavement markings throughout the City.

●

Continue to evaluate intersections and consider new traffic signals, where warranted by engineering standards and criteria.

●

Continue to evaluate signalized intersections where operations/other physical improvement is needed.

●

Continue to work with AISD to monitor and improve traffic operations near schools.

●

Continue replacing the existing video detection cameras with advanced video detection cameras for enhanced responsiveness and signal performance.

●

Utilize signal performance measures software to proactively diagnose and optimize signal operation.

●

Begin construction of Median Improvements project.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

ENGINEERING EXPENDITURE SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL BUDGET BUDGET AMENDED Personnel Services 1,686,025 1,874,533 1,738,295 1,846,840 Operations 992,996 1,090,256 1,057,832 1,171,810 Supplies 6,966 7,696 7,696 7,696 Maintenance 635,267 752,871 752,871 752,871 Professional Services 165,502 169,340 169,340 172,990 Capital - - 50,000 $ 3,486,756

DEPARTMENT TOTAL

$ 3,894,696

$ 3,776,034

GENERAL FUND

$ 3,952,207

PERSONNEL SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 FULL TIME Director Assistant Director Engineering Manager Program Manager Transportation Manager Facility Projects Manager Traffic Signal Foreman Engineering Technician GIS/ROW Technician Senior Signal Technician Construction Inspector Adminstrative Support Services Spcialst Office Manager Traffic Signal Technician Traffic Assistant Signs and Markings Technician

ACTUAL 1 1 0 1 1 1 1 1 0 1 2 0 1 2 0 1

BUDGET 1 1 0 1 1 1 1 1 0 1 2 0 1 2 0 1

AMENDED 1 1 1 0 1 0 1 0 1 1 2 1 0 2 3 0

BUDGET 1 1 1 0 1 0 1 0 1 1 2 1 0 2 3 0

TOTAL FULL TIME

2 16

0 15

TOTAL FULL-TIME-EQUIVALENT

Traffic Signal Assistant

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

ENGINEERING GENERAL FUND

PERFORMANCE MEASURES Capital Project Funding Capital outlay planned in future years is published in the City of Allen Capital Improvement Plan, updated annually, and adopted simultaneously with the City budget.

Total Dollars Spent - Capital Projects

Water/Sewer 2020

Drainage

2021

2022

Streets

2023 est.

$10.24

$4.59

$3.73 $6.47 $4.59

$2.46

$0.53

$0.79

$0.02

Facilities

$6.85

$12.92

$15.87

$20.46 $12.55 $6.74

$4.78

$11.23

$18

$1.27 $4.70 $5.43

Millions

$27

$20.36

$30.85

$36

Parks

2024 proj.

The total dollars spent on capital projects for Facilities, Water/Sewer, Drainage, Streets and Parks for past fiscal years is shown, above.

Traffic Management

Traffic Division Work Orders 1 316 Street Light 2020

Traffic Signal 2021

2022

268 161 422 330 350

9 7 16 7 10

526 436 450

400

230 211

800

635

1 200

259 162

Number of Work Orders

1 600

Signs, Markings & School 2023 est.

2024 proj.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

Misc.

GENERAL FUND

Right-of-Way Permitting

ROW Permits Issued

Number of Permits

1,907 1600

1,500 1,188

1,243

1,300

2022

2023 est.

2024 proj.

800

2020

2021

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

2400

GENERAL FUND

FINANCE

GENERAL FUND

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

FINANCE The Finance department’s purpose is to provide responsive and accurate technical staff support to the City Manager and all operating departments and to plan, manage and maintain the financial affairs of the City.

ACCOMPLISHMENTS IN FY2023 Goal 4. High-performing City team providing resident-focused services ●

GENERAL FUND

Continued to receive professional awards and recognition: − Received the 24th Certificate of Achievement for Excellence in Financial Reporting from the National Government Finance Officers Association (GFOA). − Received the 24th Distinguished Budget Presentation Award from GFOA.

− Received the 23rd Achievement of Excellence in Procurement Award from the National Purchasing Institute (NPI). ●

The City maintained its bond ratings as follows: Standard and Poor’s rating of AAA on G.O. Bonds and AAA on the Water and Sewer Revenue Bonds. Moody’s ratings are Aaa on G.O Bonds, Aa2 on Economic Development Revenue Bonds and Aa2 on Community Development Revenue Bonds.

●

Issued G.O. bonds for Parks, Library and the 6th Fire Station.

●

Continued financial reviews in various areas related to property taxes, sales taxes, hotel/motel taxes, tax increment financing (TIF) agreements, economic development agreements, franchise fees, and monitored long range financial plans for debt management and selected operating funds.

●

Prepared the City’s second PAFR (Popular Annual Financial Report).

OBJECTIVES FOR FY2024 Goal 1. Financially sound and transparent City government ●

Continue to receive professional awards and recognition from GFOA and NPI.

●

Continue to monitor the impact of the economy on current financial conditions affecting the City’s revenues and expenses, specifically with reviews in various areas related to property taxes, sales taxes, hotel/motel taxes, franchise fees, building permits, and economic development agreements, including TIFs.

●

Continue to analyze the City’s ability to implement the CIP program and the impact on the long range financial plan for debt management and selected operating funds.

●

Continue to administer the Bond Program passed by the voters during FY2016.

●

Continue to work on the implementation of the new administrative software, updates to organizational policies to reflect process and procedural changes.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

FINANCE GENERAL FUND

EXPENDITURE SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL BUDGET BUDGET AMENDED Personnel Services 2,142,614 2,504,047 2,504,047 2,672,373 Operations 172,994 268,876 270,856 278,778 Supplies 28,632 34,800 34,800 35,600 Professional Services 1,410,564 1,279,106 1,079,106 1,093,974 DEPARTMENT TOTAL $ 3,754,804 $ 4,086,829 $ 3,888,809 $ 4,080,725 PERSONNEL SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 FULL TIME ACTUAL BUDGET BUDGET AMENDED Chief Financial Officer 1 1 1 1 Assistant Chief Financial Officer 1 1 1 1 Controller 0 0 1 1 Comptroller 1 1 0 0 Financial Services Manager 1 1 0 0 Purchasing Manager 1 1 1 1 Chief Accountant 1 1 1 1 A/P Supervisor 0 0 1 1 Accounting Supervisor 1 1 0 0 Budget Officer 1 1 1 1 Contract Administrator 1 1 1 1 Senior Accountant 1 1 2 2 Accountant 3 3 3 3 Budget Analyst 1 1 1 1 Purchasing Analyst 1 1 1 1 Senior Buyer 1 1 1 1 Office Manager 1 1 1 1 Payroll Administrator 1 1 1 1 Buyer 1 1 1 1 Senior Accountant Technician 1 2 2 2 Accounting Technician 1 1 1 1 21 22 22 22 TOTAL FULL TIME 21 22 22 22 TOTAL FULL-TIME-EQUIVALENT

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

FINANCE GENERAL FUND

GENERAL FUND

PERFORMANCE MEASURES Interest Earnings

Interest Earnings 12M

9,898,446

11,018,468

9M 6M

4,630,156

3,528,275

3,517,375

2021

2022

3M 0

2020

2023 est.

2024 proj.

Accounts Payable

Accounts Payable Turnaround 100 95%

95%

2020

2021

2022

2023 est.

2024 proj.

Goal % Of Invoices Paid within 30 Days

Actual % of Invoices Paid within 30 Days

Checks vs. Invoices 40k

20k

2020

2021 # of Checks

2022

2023 est.

# of Invoices Paid

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

2024 proj.

GENERAL FUND

Rebates

GENERAL FUND

Rebates 120k

80k

40k

2020

2021

P-Card

2022

BuyBoard Rebate

2023 est.

Home Depot Rebate

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

2024 proj.

GENERAL FUND

FIRE

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

FIRE

GENERAL FUND The Allen Fire Department serves and protects its citizens and visitors by providing the best in Emergency Medical Services, Fire Suppression, Fire Prevention and Education, and Emergency Management.

ACCOMPLISHMENTS IN FY2023 Goal 2. Safe and livable community for all ●

Continued community education programs for senior living communities and increased awareness of available Emergency Medical Services.

●

Increased communication with neighboring departments through joint training, policy sharing and facility placement.

●

Continued working with local hospital emergency departments to increase their capabilities and working relationship with the AFD to ensure the highest level of care for our citizens transported by ambulance to their facilities.

●

Conduct regular meetings with representatives from area healthcare providers about the future of healthcare delivery in Allen.

Objective- Invest in maintaining and upgrading the City’s Infrastructure and facilities ●

Design of Fire Station #6 was completed, and construction has started

OBJECTIVES FOR FY2024 Goal 2. Safe and livable community for all Objective - Maintain and enhance Allen as one of the safest cities in Texas ●

Develop a simulation training platform to enhance communication and organization at emergency incidents.

●

Enhance public education for area schools to increase community safety and provide information for careers in the Fire Service.

●

Increase training with area departments related to mutual aid specific specialty rescue.

●

Continue to push local hospital emergency departments to increase their capabilities and working relationship with the AFD to ensure the highest level of care for our citizens transported by ambulance to their facilities.

●

Conduct regular meetings with representatives from area healthcare providers about the future of healthcare delivery in Allen.

Objective - Invest in maintaining and upgrading the City’s infrastructure and facilities ●

Monitor the progress of Station #6 construction with anticipated completion date of October 2023.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

FIRE

EXPENDITURE SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL BUDGET AMENDED BUDGET Personnel Services 18,057,737 19,669,570 19,669,570 22,290,196 Operations 1,826,317 2,414,962 2,518,925 1,598,334 Supplies 405,494 282,869 318,369 329,955 Maintenance 707,329 602,662 602,662 614,662 Professional Services 247,400 263,798 263,798 268,798 Capital - - 1,281,633 DEPARTMENT TOTAL $ 21,244,277 $ 23,233,861 $ 24,654,957 $ 25,101,945

GENERAL FUND

PERSONNEL SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 FULL TIME ACTUAL BUDGET BUDGET AMENDED Fire Chief 1 1 1 1 Assistant Fire Chief 3 3 3 3 Fire Division Chief 3 3 3 3 Battalion Chief 3 3 3 3 Fire Captain 18 18 18 18 Fire Driver Operator Engineer 15 15 15 15 Firefighter/ Paramedic 68 72 72 76 Fire Inspector/ Arson Investigator 2 2 2 2 Fire Prevention Specialist 3 3 3 3 Public Education Coordinator 1 1 1 1 Fire Support Specialist 1 1 0 0 Senior Administrative Assistant 1 1 2 2 Support Services Technician 2 2 2 2 Administrative Support Services Specialist 0 0 1 1 Administrative Assistant 1 1 0 0 122 126 126 130 TOTAL FULL TIME 122 126 126 130 TOTAL FULL-TIME-EQUIVALENT CAPITAL EXPENDITURE LIST*

2021-2022 2022-2023 2022-2023 2023-2024 MACHINERY & EQUIPMENT ACTUAL BUDGET BUDGET AMENDED Pre-purchase equipment for Station 6 and engine 6 VEHICLES Pumper For Fire#6

- - 400,000 -

SUBTOTAL $ - $ - $ 400,000 $ -

- - 881,633 SUBTOTAL $ - $ - $ 881,633 $ -

*The items listed are non-recurring capital expenses based on increased service to the community.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

FIRE

GENERAL FUND PERFORMANCE MEASURES Calls for Service Fire calls include all non-medical calls such as fires, gas leaks, chemical spills, and public assistance. Total incidents in both categories are projected to increase as the community grows in both buildings and population age.

Total Calls

8,000 6,000 4,000 2,000

4,822

4,495

2,985

2,659

2,221

2020

5,890

5,711

2021

2022

Fire Calls

6,780

3,109

3,409

2023 est.

2024 proj.

EMS Calls

Response Time Response time includes reflex time and drive time. Reflex time begins when the station is alerted of an emergency and ends when the vehicle begins traveling toward the emergency. Drive time is influenced by factors including traffic congestion, road construction, fire station placement and distance to the emergency.

Average Response Times

Minutes

6.16

6.8

6.18

7.1

6.22

6.3

7.2

6.45

2020

2021

2022 Fire

EMS

2023 est.

2024 proj.

Goal

The fire average response time continues to increase. The addition of Fire Station 6 in the coming years, will help us move towards the goal of 6 minutes, because the geographical area served by the station would no longer have such long response times. 98

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

HUMAN RESOURCES GENERAL FUND

GENERAL FUND

*Position partially funded by Risk. CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

HUMAN RESOURCES GENERAL FUND

The Human Resources Department works in partnership with departments to maximize their workforce to ensure they deliver the highest level of services to both our external and internal customers. The department provides management expertise in manpower planning, compensation and benefits planning, diversity and employee relations issues, training, long-range human resources planning, and provides support for and oversight of the City-wide employee appreciation (PRIDE) program.

ACCOMPLISHMENTS IN FY2023 Goal 4. High-Performing City team providing resident-focused services Objective — Maintain and enhance a City organization culture that emphasizes professionalism, results and performance accountability ●

Conducted five PRIDE rallies, awarded the 20th annual Day of PRIDE awards, and presented the 19th annual Excellence in PRIDE awards.

●

Assisted departments with various employee relations issues.

●

Presented departmental training on leadership development, team building, and customer service.

●

Conducted one-day Hiring Events at the Senior Center.

●

Gathered market data for public safety classifications to maintain the City’s relative market standing with respect to the City’s benchmark cities.

●

Developed the framework for practical succession plans for key staff positions.

●

Redesigned the new employee orientation to provide comprehensive information regarding the culture, goals, and objectives of the City of Allen.

●

Implemented the first CityCon conference for the entire workforce.

OBJECTIVES FOR FY2024 Goal 4. High-performing City team providing resident-focused services ●

Continue to develop an organization-wide diversity initiative which includes recruiting, training, employee relations, employee engagement, and diversity.

●

Continue to build relationships and serve as a resource for both internal and external customers.

●

Continue to develop and facilitate training programs to reflect and promote our organizational PRIDE values.

●

Enhance the City’s performance appraisal procedure and documentation.

●

Review and revise Human Resources policies ensuring compliance with state and federal requirements.

●

Implement updated compensation plans to maintain the City’s relative market standing with respect to our total compensation strategies.

●

Compile and disseminate quarterly recruitment statistics to department directors to assist in workforce decisions.

100

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

HUMAN RESOURCES EXPENDITURE SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL BUDGET BUDGET AMENDED Personnel Services 758,101 884,153 886,153 911,598 Operations 187,261 237,652 238,452 297,198 Supplies 3,086 7,788 9,788 7,788 Professional Services 127,467 145,000 185,125 174,000 DEPARTMENT TOTAL

$ 1,075,915

$ 1,274,593

$ 1,319,518

GENERAL FUND

$ 1,390,584

PERSONNEL SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 FULL TIME ACTUAL BUDGET BUDGET AMENDED Director 1 1 1 1 Assistant Director* 0 0 0 0.5 Human Resources Manager* 0.5 0.5 0.5 0 Org. Development Administrator 1 1 1 1 Senior Human Resources Analyst 1 1 1 1 Human Resources Analyst ** 1 1 1.5 1.5 Human Resources Generalist* 0 0.5 0 0 Human Resources Specialist 1 1 1 1 Administrative Support Specialist 0 0 1 1 Senior Administrative Assistant 1 1 0 0 6.5 7 7 7 TOTAL FULL TIME 6.5 7 7 7 TOTAL FULL-TIME-EQUIVALENT *Funding for these positions is split between the Risk Fund and the General Fund

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

101

GENERAL FUND

HUMAN RESOURCES GENERAL FUND

PERFORMANCE MEASURES Recruitment

Employment Applicants Processed

16,000 12,000

12,226 8,944

8,000

12,415

5,330

4,000 0

11,285

2020

2021

2022

2023 est.

2024 proj.

Applicant Source Other: 0.0 % Friend/Relative: 5.0 % TX Employment Comm: 1.0 %

Internet: 94.0 %

Employees Hired 290

320 223

240 160

239

250

150

80 0

102

2020

2021

2022

2023 est.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

2024 proj.

GENERAL FUND

Employee Turnover Turnover rates are calculated for full time employees only due to the volatility of the part time positions.

16.0% 13.5%

14.5%

12.0%

10.1%

9.1%

9.5%

8.0%

GENERAL FUND

Employee Turnover

4.0%

0.0%

2020

2021

2022

2023 est.

2024 proj.

Organizational Development The City provided a variety of training and development opportunities to employees in FY2023. Through an Interlocal Agreement with the City of Plano, a series of trainings were offered to employees across the organization. A new Supervisor Foundations Course, in collaboration with Collin Corporate College, was implemented as a quarterly offering for supervisors. In collaboration with Alliance Work Partners, the City provided professional and personal development courses in several areas. Allen U, a new Learning Management System, was implemented offering employees a variety of virtual trainings accessible anytime, from any device. Allen U also hosts mandatory compliance training as well as new hire training for employees. This year, trainings were organized to target employees based on their personal needs, professional goals and overall interests. Series this year included: − Purchasing Academy (In-house) − Enrichment Series

− Leadership Development Series − Field Staff Series

− Professional Development Series − Supervisory Skills Series

− Administrative Support Series The City also sent staff to off-site trainings offered by Strategic Government Resources, the Disney Institute and others, while the Executive Team began a series of trainings through Nick Kittle’s Sustainovation. Staff continues to work with partners to expand development opportunities for employees in the future.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

103

GENERAL FUND

INFORMATION TECHNOLOGY GENERAL FUND

*Position funded out of Water & Sewer. 104

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

The Information Technology (IT) department supports City goals through the optimal use of technology. The technology division supports infrastructure, including hardware, network, and key systems. The GIS division provides mapping and analytical support for decision making. The software support division helps

GENERAL FUND

INFORMATION TECHNOLOGY with managing software rollouts and ongoing support and enhancements in addition to user training and project management.

ACCOMPLISHMENTS IN FY2023 Goal 4. High-performing City team providing resident-focused services ●

Piloted digital signature platform to improve document workflows.

●

Implement SIP phone connectivity to move away from older analog trunks from AT&T and Grande.

●

Started a project to diversify internet pathways to improve network resilience and business continuity.

●

Added wifi to Animal Shelter.

●

Assisted in rollout of AMI for utility billing division.

●

Prepare technology, including public wifi and dark fiber, at STRC.

●

Moved older voicemail components to new hardware.

●

Implemented Energov Assist services to aid permitting, code, and health solutions.

●

Replaced end-of-life mobile routers in PD/Fire vehicles resulting in improved speed and connectivity using 5G.

●

Replaced end-of-life Nutanix data center hardware.

●

Implemented IT advisory services to formalize cybersecurity plans, perform an IT staffing study, review contracts, analyze vendor landscapes, review DR and business continuity plans, and provide higher-level training opportunities.

●

Deployed Parks Sharepoint sites.

●

Continued annual security awareness training for all employees.

●

Won Top 10 Digital Cities award again.

●

Won Future Ready City award from the Center for Digital Government.

OBJECTIVES FOR FY2024 Goal 4. High performing City team providing resident-focused services. ●

Implement Privileged Access Management system to safeguard password and system access.

●

Enable secure remote access for third-party vendors and record/log their activities.

●

Begin implementation of cyber-plan developed during FY23.

●

Implement vulnerability management program to gain visibility to internal systems’ cyber risk and proactively patch systems.

●

Complete project to diversify internet pathways to improve network resilience and business continuity.

●

Implement patching process for radio system technologies.

●

Replace at least a quarter of employee PCs during annual lease.

●

Replace a number of network switches and security cameras that have reached end of service life. CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

105

GENERAL FUND

106

●

Complete Layer 3 implementation across the network.

●

Implement Chatbot services for the public web site in partnership with PAMRO.

●

Enhance AV systems in various conference rooms.

●

Assist PAMRO in selection and implementation of eForms platform for the organization.

●

Work with other departments to migrate network files into Sharepoint.

●

Continue annual security awareness training for all employees.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

EXPENDITURE SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL BUDGET BUDGET AMENDED Personnel Services 2,576,375 2,868,950 2,868,950 3,231,298 Operations 2,044,627 1,991,905 1,978,154 2,052,646 Supplies 85,249 47,625 47,625 43,750 Maintenance 71,649 116,593 116,593 115,279 Professional Services 1,299,211 1,291,040 1,291,040 1,202,402 Capital 35,139 - 13,159 -

GENERAL FUND

INFORMATION TECHNOLOGY

DEPARTMENT TOTAL $ 6,112,250 $ 6,316,113 $ 6,315,521 $ 6,645,375 PERSONNEL SUMMARY

FULL TIME Director Assistant Director Infrastructure Manager Security Administrator Enterprise Application Manager GIS Manager Senior System Administrator System Administrator Help Desk Supervisor GIS Administrator Software Specialist Senior GIS Analyst Senior IT Business Analyst Senior IT Specialist Senior IT Applications Specialist IT Applications Specialist IT Specialist TOTAL FULL TIME

2021-2022 ACTUAL 1 1 1 0 0 1 1 4 1 1 1 1 1 3 0 1 2 20

2022-2023 BUDGET 1 1 1 0 0 1 1 4 1 1 1 1 1 3 1 0 2 20

2022-2023 AMENDED 1 1 1 0 0 1 0 5 1 1 1 1 1 5 1 0 0 20

2023-2024 BUDGET 1 1 1 1 1 1 0 5 1 1 1 1 0 5 1 0 0 21

PART TIME Administrative Assistant

1.25

IT Intern

1.48

TOTAL PART TIME

1.48

2.73

TOTAL FULL-TIME-EQUIVALENT

21.48

22.73

23.73

CAPITAL EXPENDITURE LIST* 2021-2022 2022-2023 2022-2023 2023-2024 COMPUTER EQUIPMENT ACTUAL BUDGET BUDGET AMENDED Cisco Switch - - 13,159 Milestone Recording Servers

35,139 - - -

SUBTOTAL $ 35,139 $ - $ 13,159 $ -

*The items listed are non-recurring capital expenses based on increased service to the community.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

107

GENERAL FUND

INFORMATION TECHNOLOGY GENERAL FUND

PERFORMANCE MEASURES Support Service Requests

Total Service Requests Received 10k

7,584

7,895

7,466

7,009

2020

2021

2022

2023 est.

7,500

2024 proj.

Cybersecurity Online Training 1,000

777

785

789

833

850

2020

2021

2022

2023 est.

2024 proj.

500

Phishing Test Click Rate 12.5%

10.5% 11.6%

10% 7.5% 5%

108

10.0% 11.5%

7.0%

2020

2021

2022

2023 est.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

2024 proj.

GENERAL FUND

INTERNAL SERVICES No Personnel in this Department The Internal Services budget, administered by the City Manager’s Office, captures expenses that are shared among many departments. Highlights of some of the items included in this department are as follows: ●

GENERAL FUND

Economic incentive payments for projects such as The Village at Allen and Hotel/Convention Center

●

Professional Services fees for the City Attorney

●

Costs associated with the City of Allen strategic planning

●

Transfers out for capital projects

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

109

GENERAL FUND

INTERNAL SERVICES GENERAL FUND

EXPENDITURE SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL BUDGET BUDGET AMENDED Personnel Services - - - 645,711 Operations 5,090,367 5,246,393 5,114,426 5,249,423 Professional Services 578,312 1,079,847 1,008,648 1,049,431 Transfers Out 4,934,474 2,031,304 2,825,862 2,252,215 DEPARTMENT TOTAL $ 10,603,153 $ 8,357,544 $ 8,948,936 $ 9,196,780 TRANSFERS OUT

2021-2022 2022-2023 2022-2023 2023-2024 OPERATING TRANSFERS OUT ACTUAL BUDGET BUDGET AMENDED Grant Fund 4,532 4,500 6,990 6,776 Facility Maintenance Fund 1,400,000 481,097 481,097 800,000 Risk Management Fund-Admin costs 363,616 547,382 547,382 667,020 Debt Service 816,326 - - Operational Support - 998,325 998,325 551,351 Non-Bond Fund 2,350,000 - 750,000 EDC - The Farm Project - - 42,068 202,068 Neighborhood Reinvestment - - - 25,000 SUBTOTAL $ 4,934,474 $ 2,031,304 $ 2,825,862 $ 2,252,215

110

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

LIBRARY

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

111

GENERAL FUND

LIBRARY

GENERAL FUND As “a welcoming place to inspire the mind,” the Library serves the lifelong learning, informational, and cultural needs of Allen citizens and provides a friendly environment for all ages to develop and nourish an enduring love for reading and learning to enrich their lives and the quality of community life.

ACCOMPLISHMENTS IN FY2023 Goal 2. Safe and livable community for all Objective – Invest in maintaining and upgrading the City’s infrastructure and facilities ●

Coordinated with Hidell Associates Architects, the City Manager’s Office, Facilities, and the Mayorappointed steering committee to develop schematic and detailed designs for Library facility expansion and prepare documents to solicit bids for construction.

●

Strategized to determine methods to provide Library services and programs during construction and post-construction programs and services.

●

Made recommendations to Parks and Recreation for equipment and supplies necessary to implement a Story Trail at the Stephen G. Terrell Recreation Center.

●

Coordinated with Parks and Recreation to consider the purchase, installation, and implementation of a Library self-service lending kiosk at the Stephen G. Terrell Recreation Center. The project is awaiting future reconsideration.

Objective – Maintain the reputation as a family-friendly community and a preferred place to live in the DFW metroplex ●

Encouraged reading and cultural literacy for all ages through collections, services, and displays.

●

Continued to develop the print and non-print physical collections and the digital e-book and e-audiobook collections to inform and entertain children, teens, families, and adults. Developed a new story time kit collection and expanded the Binge Box DVD collection to include Blu-ray discs.

●

Encouraged reading and literacy through the Summer and Winter Reading Clubs for children, teens, and adults. Returned to paper logs to track progress and goal completion based on community input and awarded reading prizes.

●

Continued the 1000 Books Before Kindergarten initiative to develop and encourage reading skills for Pre-K children before starting school.

●

Provided access to information outside the Library through online databases, interlibrary loans from other libraries, and digital collections consisting of approximately 240,000 combined e-books and e-audiobooks, more than 6,500 digital magazine titles, and more than 25,000 digital graphic novels from cloudLibrary.

●

Adopted a more visual, usable, and responsive interface for the library catalog.

●

Implemented the optional Kids Mode interface to access digital books and audiobooks through the cloudLibrary app.

●

Applied for and was awarded a third TexTreasures Grant to complete the digitization of donated historical issues of the Allen American newspaper.

●

Recognized by the Texas Municipal Library Directors Association for the ninth consecutive year for Achievement of Library Excellence, one of 73 recognized public libraries in Texas.

●

Planned and delivered more than 900 in-person programs intended for children, teens, families, and adults.

● 112

Continued the circulating LitBox collections of books for adults and teens with related activities. CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND ●

Promoted Library programs and services to Allen residents through frequent website and Facebook updates, and weekly e-newsletters.

Goal 4. High-performing City team providing resident-focused services performance and value to the Allen community. ●

Identified, tracked, and analyzed key performance metrics and updated monthly data in the City Council dashboard.

Objective - Hire and retain a professional, talented City workforce dedicated to serving our community. ●

Hired, evaluated, trained and retained qualified pages, clerks, audiovisual technicians, specialists,

GENERAL FUND

Objective – Develop effective and usable performance metrics for evaluating the service

librarians and managers. Goal 5. Engaged and connected Allen community Objective – Seek varied opportunities for community involvement ●

Provided opportunities for more than 75 teen volunteers to earn service hours during the 20222023 school year and more than 80 teens during summer 2023 to assist with programs and other tasks.

●

Supported fundraising efforts by the Friends of the Library through their ongoing book sale.

Objective – Celebrate the cultural growth of Allen by supporting community events and festivals ●

Participated in Parks and Recreation’s Cece’s Tracks and Treats event in October.

●

Hosted the Holly Jolly Celebration in December and coordinated logistically with Parks and Recreation staff.

●

Planned and implemented the Teen Anime Con in June 2023.

Objective – Provide City programming responsive to the needs of the diverse Allen community ●

Provided wide-ranging programming for all ages, interests, and cultures pertaining to art, crafts, science, travel, history, and music.

●

Promoted more than 900 live Library programs and services through print, e-news, social media, and website updates.

●

Provided Cultural Arts programming presented by musicians, historians, authors, and others, representing wide-ranging musical, historical, literary, and community interests.

●

Subsequently produced approximately 55 hours of original Cultural Arts programming for ACTV live broadcast, on demand video, and YouTube streaming videos.

Objective – Foster and advance collaboration and partnerships with existing institutions and businesses ●

Partnered with the Allen Philharmonic Orchestra for the popular Concerts for Young Audiences series that originated in 2017 as part of the Library’s 50th anniversary celebration.

●

Partnered with the ALLen Reads Committee of the Friends of the Library to schedule and coordinate activities planned for October 2023.

●

Coordinated with and sponsored the Collin County Master Gardeners to maintain the Library courtyard research and demonstration gardens first established in 2015.

●

Scheduled and conducted tours and special in-library programs for Allen ISD classes.

Objective – Promote community cohesion through engagement activities ●

Hosted VFW Post 2195 Missing Man Table for the Memorial Day remembrance program.

●

Hosted displays in the gallery for Fire Prevention Month, for Veterans Day by VFW Post 2195, and displays by ALLen Reads, the Allen Early Childhood PTA, the Girl Scouts, the Allen Quilters Guild, and the Daughters of the American Revolution.

●

Planned and conducted book clubs for seniors at the Senior Recreation Center.

●

Conducted the Food for Fines food drive for All Community Outreach. CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

113

GENERAL FUND

OBJECTIVES FOR FY2024 Goal 2. Safe and livable community for all Objective – Invest in maintaining and upgrading the City’s infrastructure and facilities ●

Coordinate with Purchasing, Engineering, and Hidell Associates Architects to solicit and evaluate construction bids and recommend a general contractor to the City Council for Library expansion.

●

Coordinate schedule for multi-phased construction with City staff, Hidell, and approved construction contractor.

●

Coordinate with Parks and Recreation to create and maintain an ongoing Story Trail book display series at the Stephen G. Terrell Recreation Center.

Objective – Maintain the reputation as a family-friendly community and a preferred place to live in the DFW metroplex ●

Encourage reading and cultural literacy for all ages through collections, services, and displays.

●

Continue developing the print and non-print physical collections and the digital e-book and e-audiobook collections to inform and entertain children, teens, families, and adults.

●

Encourage reading and literacy through the Summer and Winter Reading Clubs for children, teens, and adults including related programming for all segments of the population.

●

Continue providing and promoting the 1000 Books Before Kindergarten initiative to develop and encourage reading skills for Pre-K children before starting school.

●

Provide access to information outside the Library through online databases, interlibrary loans from other libraries, and digital collections consisting of e-books, e-audiobooks, digital magazines, and digital graphic novels.

●

Continue to develop and enhance a more visual, usable, and responsive library catalog with the eventual addition of an updated children’s interface.

●

Complete the digitization of donated historical issues of the Allen American newspaper.

●

Apply for Texas Municipal Library Directors Association recognition for the tenth consecutive year for Achievement of Library Excellence.

●

Plan and deliver in-person and virtual programs intended for children, teens, families, and adults.

●

Promote Library programs and services to Allen residents through frequent website and Facebook updates, and weekly e-newsletters.

Goal 4. High-performing City team providing resident-focused services. Objective - Develop effective and usable performance metrics for evaluating the service performance and value to the Allen community. ●

Identify, track, and analyze key performance metrics and update monthly data in the City Council dashboard.

Objective - Hire and retain a professional, talented City workforce dedicated to serving our community. ●

Hire, evaluate, train, and retain qualified pages, clerks, audiovisual technicians, specialists, librarians, and managers.

Goal 5. Engaged and connected Allen community Objective – Seek varied opportunities for community involvement ●

Provide opportunities for teen volunteers to earn service hours during the 2023-2024 school year and during summer 2024 to assist with programs and other tasks.

●

Support fundraising efforts by the Friends of the Library through their ongoing book sale.

Objective – Celebrate the cultural growth of Allen by supporting community events and festivals ● 114

Host and participate in community events and programs.

Objective – Provide City programming responsive to the needs of the diverse Allen community CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND ●

Provide wide-ranging programming for all ages, interests, and cultures pertaining to art, crafts, science, travel, history, and music. Promote Library programs and services through print, e-news, social media, and website updates.

●

Provide Cultural Arts programming presented by musicians, historians, authors, and others, representing wide-ranging musical, historical, literary, and community interests.

●

Produce original Cultural Arts programming for ACTV live broadcast, on demand video, and YouTube streaming videos.

Objective – Foster and advance collaboration and partnerships with existing institutions and businesses ●

Partner with the Allen Philharmonic Orchestra for the popular Concerts for Young Audiences series.

●

GENERAL FUND

●

Partner with the ALLen Reads Committee of the Friends of the Library to coordinate activities planned for October 2023.

●

Coordinate the Collin County Master Gardeners to maintain the Library courtyard research and demonstration gardens.

●

Schedule and conduct tours and special in-library programs for Allen ISD classes.

Objective – Promote community cohesion through engagement activities ●

Host gallery displays for community groups.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

115

GENERAL FUND

LIBRARY

GENERAL FUND EXPENDITURE SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL BUDGET BUDGET AMENDED Personnel Services 2,733,064 3,131,835 3,131,835 3,221,880 Operations 399,140 404,762 424,007 460,680 Supplies 251,469 271,065 259,242 252,970 Maintenance - 1,900 1,900 1,900 Professional Services 35,123 34,421 30,726 31,253 Capital - 35,000 35,000 DEPARTMENT TOTAL $ 3,418,796 $ 3,878,983 $ 3,882,710 $ 3,968,683 PERSONNEL SUMMARY

TOTAL FULL TIME

2021-2022 ACTUAL 1 1 2 1 4 7 1 1 1 0 1 1 1 1 3 26

2022-2023 BUDGET 1 1 2 1 4 7 1 1 1 0 1 1 1 1 3 26

2022-2023 AMENDED 1 1 2 1 4 7 1 1 1 1 0 1 1 1 3 26

2023-2024 BUDGET 1 1 2 1 9 2 1 2 1 1 0 0 1 1 3 26

TOTAL PART TIME

0.5 1 2.48 4.79 3.36 12.13

0.5 1 1.48 4.79 3.36 11.13

1 0.5 1.48 4.79 3.36 11.13

TOTAL TEMPORARY

0.24 0.08 0.09 0.25 0.66

TOTAL FULL-TIME-EQUIVALENT

38.79

37.79

FULL TIME Director Assistant Library Director Library Services Manager Cultural Arts Manager Senior Librarian Librarian Circulation Supervisor Senior Media Production Specialist Library Resource Supervisor Admin Support Services Senior Administrative Assistant Media Production Specialist Library Acquisitions Coordinator Library Digital Services Specialist Library Clerk PART TIME Senior Librarian Librarian Library Specialist Library Clerk Library Page TEMPORARY Audio Visual Technician Library Specialist Library Clerk Library Page

CAPITAL EXPENDITURE LIST*

2021-2022 2022-2023 2022-2023 2023-2024 CAPITAL ACTUAL BUDGET BUDGET AMENDED Ford Explorer - 35,000 35,000 SUBTOTAL $ - $ 35,000 $ 35,000 $ *The items listed are non-recurring capital expenses based on increased service to the community.

116

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

LIBRARY

GENERAL FUND

GENERAL FUND PERFORMANCE MEASURES Library Visits & Checkouts

Annual Library Visits

400,000

371,573

331,762

300,000

276,468 196,338

200,000

154,788

100,000 0

2020

2021

2022

2023 est.

2024 proj.

Annual Library Checkouts 1,800,000 1,200,000 600,000 0

1,041,481

115,762

114,547

2020

2022

Total Check Outs

145,828

135,026

114,429

2021

1,452,550

1,344,953

1,305,780

1,183,797

2023 est.

2024 proj.

Digital Check Outs

Programs and Program Attendance

Programs & Program Attendance

719

683

800

42,409

48,770

54,623

24,000

35,320

200

48,000 36,000

460

600 400

850

2020

2021

2022

2023 est.

2024 proj.

# Attending

12,000

# Attending

1,000

60,000

900

43,172

# of Programs

1,200

# of Programs

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

117

GENERAL FUND

MUNICIPAL COURT GENERAL FUND

*Partially funded by Special Revenue. 118

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

MUNICIPAL COURT The Municipal Court is responsible for the maintenance of court records on the disposition of cases, the issuance of warrants for those individuals who do not meet their obligations to the court, and the collection of fines. The Municipal Court also provides opportunities for the youth to engage and learn about the legal system through the Teen Court Program. In addition, the court engages in initiatives to promote safety, encourage rehabilitation and prevent recidivism.

GENERAL FUND

ACCOMPLISHMENTS IN FY2023 Goal 2. Safe and livable community for all ●

The Court provided Traffic Safety materials that promoted public awareness on road safety and the dangers of distracted or impaired driving year-round. We continued to educate the public by distributing printed Traffic Safety Awareness informational brochures, pamphlets, coloring books, and various digital materials from the Texas Department of Transportation. The Court further enhanced awareness through a Traffic Safety display located in the City Hall atrium by setting up an informational desk for visitors with increased visibility of materials.

●

The Court’s Teen Court Academy continues to grow and thrive with a total of 45 Allen teens graduating from the program since 2020. The eight-month specialized program focuses on educating teens and equipping them with the in-depth knowledge required of Teen Court ‘Attorneys’ to handle various court cases brought before the Teen Court. We have experienced a growing number of teens ranging from ages 13 to 18 wishing to participate in the program. We’re proud to report an additional 205 teens are currently enrolled to participate in our Teen Court Program in Fall 2022.

●

The Allen Municipal Court also offers a Specialty Court Program geared towards addressing underlying mental health and/or substance abuse issues experienced by adults as well as teens. Specialty Court Dockets are problem-solving court strategies designed to address the root causes of criminal activity by coordinating efforts of the judiciary, prosecution, defense, treatment, mental health services, and social service agencies. Together, they maintain a critical balance of authority, supervision, support, and encouragement. Unlike other dispositions offered by the Court, participants in the Specialty Dockets are required to appear each month to report to the Court their progress in services to address their individual needs. In the Allen Municipal Court, our specialized dockets support adults and juveniles with Drug and Mental Health issues as well as Veterans with similar issues.

Goal 4. High-performing City team providing resident-focused services ●

Continue partnering with the NTCOG, through GovPay Services, to provide services which allow the City of Allen Jail an alternative method to process cash bonds for eligible detainees, and for the funds to be transferred easily to the proper agency. This process has been instrumental in eliminating the previous lengthy check processing steps and saving city resources and staff hours.

●

Continue expanding the Online Case Resolution system to enable citizens to easily resolve eligible cases without requiring a physical appearance in court. This system helps minimize scheduling or transportation hurdles often experienced by citizens interacting with the Court.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

119

GENERAL FUND ●

Ensure each member of staff continues to further their education by utilizing training resources offered by the Texas Municipal Courts Education Center to achieve Court Clerk Certification status.

GENERAL FUND

These certifications will ensure that each Deputy Court Clerk is thoroughly equipped with the specialized knowledge and training required to perform their assigned duties with a high level of competence. ●

Ensure the timely submission of state reports and court statistical data to government agencies as required by law.

●

Carefully monitor budgetary expenditures to ensure funds are utilized appropriately.

●

Continue successful implementation of Virtual Court via Zoom to provide a platform for individuals to access the court and appear before the Judge without being limited by work schedules, transportation, or other concerns.

OBJECTIVES FOR FY2024 Goal 4. High-performing City team providing resident-focused services Objective - Develop and maintain proactive City communication policies, strategies, and tools to inform the community ●

Continued participation in the statewide Texas Municipal Court Education Center “Municipal Courts Week” and “National Night Out” programs with enhanced community outreach programs geared towards educating citizens about the importance of traffic safety and negative consequences of distracted driving.

●

Continue to develop and expand court-based educational programs for juvenile and minor participants to ensure compliance with court orders and the timely disposition of cases.

●

Strive to increase awareness of the Specialized Mental Health and Substance Abuse Court Programs available to all citizens who may benefit from them.

120

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

MUNICIPAL COURT EXPENDITURE SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL BUDGET BUDGET AMENDED Personnel Services 775,834 907,380 909,380 939,175 Operations 89,434 106,152 106,152 105,991 Supplies 4,831 6,100 6,100 7,350 Professional Services 37,701 33,500 33,500 33,500 DEPARTMENT TOTAL $ 907,800 $ 1,053,132 $ 1,055,132 $ 1,086,016

GENERAL FUND

PERSONNEL SUMMARY

FULL TIME Municipal Court Judge Municipal Court Administrator Municipal Court Supervisor Juvenile Case Manager Senior Deputy Court Clerk Deputy Court Clerk TOTAL FULL TIME TOTAL FULL-TIME-EQUIVALENT

2021-2022 ACTUAL 1 1 1 1 3 3 10 10

2022-2023 BUDGET 1 1 1 1 3 3 10 10

2022-2023 AMENDED 1 1 1 1 3 3 10 10

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

2023-2024 BUDGET 1 1 1 1 3 3 10 10

121

GENERAL FUND

MUNICIPAL COURT GENERAL FUND

PERFORMANCE MEASURES Time to Disposition Time to Disposition assesses the length of time it takes a court to process cases from filing to finality, which can either be the entry of a final judgment or an order of dismissal.

Percentage Disposition within One Year

Percentage

120 90 60 30 0

2020

2021

2022

2023 est.

Percent Disposition within one year

2024 proj.

Goal

Clearance Rate The clearance rate measures the ability of the court to keep up with its incoming caseload. If cases are not disposed in a timely manner, a backlog of cases awaiting disposition will grow. A clearance rate of 100% or higher means that the court is clearing at least as many cases as are being filed or reactivated.

Clearance Rate

Percentage

120 90 60 30 0

2020

2021

2022

Clearance Rate

2023 est.

2024 proj.

Goal

The department has worked diligently to continue expanding, developing, and improving online and remote options available to the citizens. The Court and Allen Police Department are working tirelessly together to ensure previous trends gradually return as the community strives for stability in FY24.

122

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

PARKS & RECREATION: ADMINISTRATION

123

GENERAL FUND

124

PARKS & RECREATION: PARKS GENERAL FUND

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

PARKS & RECREATION: RECREATION

125

GENERAL FUND

126

PARKS & RECREATION: STRC GENERAL FUND

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

PARKS & RECREATION The Parks and Recreation Department (PARD) strives to provide park facilities and recreation programs that enhance the aesthetic value of the City and help our citizens more fully enjoy living in Allen. The department’s vision statement is: “Inspiring Your Best LIFE, and the mission statement is ”Creating meaningful LIFE experiences in Allen.”

ACCOMPLISHMENTS IN FY2023

GENERAL FUND

Goal 1. Financially Sound and Transparent City Government Objective – Adequate Resources to Support Services ●

Awarded $3.2MIL TXDOT Transportation Alternatives grant for development of Rowlett Creek Trail.

●

Worked with innovation consultant to develop scope for potential future development of Parks and Recreation metrics reporting dashboard.

Objective – Invest regularly in the maintenance and upgrade on City infrastructure and facilities ●

Conducted several technology platform implementations and optimizations.

●

Revised PARD Asset Management System and continued implementation.

●

Worked with Facilities Department to complete roofing and humidity control projects at Don Rodenbaugh Aquatic Center (DRAC).

●

Replaced irrigation system pump controllers at Celebration Park.

●

Completed Park Pond dredging survey as part of the Comprehensive Erosion Study.

●

Developed and implemented an off-season maintenance plan for Ford Pool.

●

Completed a refresh of the fitness area at DRAC.

Objective - Have diversified revenue sources for the City ●

Developed PARD Revenue Policy.

Objective - Deliver City services in the most cost - effective and efficient manner ●

Implemented online credit card payment for athletic field and park pavilion rentals.

Goal 2. Safe and Livable Community for All Objective – Maintain & Expand Connectivity of Allen Trail System ●

Completed construction of the Bethany Lakes Loop Trail.

●

Implemented construction of the Molsen Farm Trailhead.

●

Completed design of the Eugene McDermott Park Trailhead.

●

Completed design of Rowlett Trail (seg C-4, C-5).

●

Continued design process for Rowlett Trail (seg C-1, C-2).

●

Initiated design process for Watters Trail (seg F2*).

Objective – Maintain and enhance Allen as one of the safest cities in Texas ●

Developed PARD Concussion Protocol.

●

Held public meetings as part of the development of the PARD ADA transition plan.

●

Completed replacement of aquatic Slide at DRAC.

Objective – Maintain reputation as a family-friendly community & preferred place to live in DFW ●

Conducted numerous special events including: Market Street Allen USA, Summer Sounds Concert Series, Holly Jolly Christmas, and Arbor Day.

●

Substantial Completion of capital improvements and restorations at Allen Heritage Village.

●

Completed design and initiated construction of the Bark Yard dog park. CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

127

GENERAL FUND

Objective – Invest in maintaining & upgrading infrastructure & facilities ●

Completed conceptual design of the Allen Heritage Depot train plaza.

●

Initiated Allen Station Park playground improvements.

●

Developed PARD Memorial Bench Policy.

●

Completed construction of Rolling Hills Park.

●

Completed installation of the FY23 Playground Shade Program.

●

Initiated development of a Greenbelt Trail Vegetation Management Policy.

●

Initiated replacement of Country Meadow Park Playground.

●

Initiated planning of a comprehensive Erosion Study.

●

Initiated development of redevelopment master plan for Ford Park.

Objective - Maintain and enhance Allen community/recreation centers ●

Implemented virtual membership cards at recreation facilities.

●

Substantial completion of the Steven G Terrell Park Storybook Trail.

●

Substantial completion of the Steven G Terrell Recreation Center (STRC).

Goal 3. Vibrant community with lively destinations and successful commercial centers Objective - Develop Highway 121 as a major community & regional destination ●

Initiated working with developers to design a key access bridge on the Rowlett Trail south of Hwy 121.

Goal 4. High-performing City team providing resident-focused services Objective – Develop & maintain proactive communication policies, strategies & tools to inform the community ●

Initiated development, in partnership with the Public and Media Relations Office (PAMRO), of new strategies for distribution of special event information.

Objective - Hire, develop and retain a top-quality City workforce ●

Continued development and improvement of in-house training to enhance on-boarding of staff, certification management, and safety.

●

Initiated succession planning for selected “high-risk” positions.

Objective - Hire & retain a professional, talented & dedicated City workforce dedicated to serving our community ●

Conducted, in conjunction with the Human Resources Department, two recreation-oriented job fairs.

●

Initiated Special Event staff certification process.

Objective – Develop effective & usable performance metrics for evaluating the service performance and value to the Allen community ●

Initiated, in conjunction with PAMRO, the development of divisional marketing plans.

●

Implemented new internal PARD monthly budget reporting process.

Goal 5. Engaged and connected Allen community Objective – Celebrate the cultural growth of Allen by supporting community events and festivals ●

Initiated communication with the Community Engagement Committee.

Objective – Provide City programming responsive to the needs of the diverse Allen community ●

STRC Membership Plan established.

●

Recreation Experience Vehicle (REV) outreach goals developed in partnership with the Community Enhancement Department.

128

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

OBJECTIVES FOR FY2024 Objective – Deliver City services in the most cost-effective and efficient manner ●

Apply for Collin County grant for trail construction.

Objective - Invest regularly in the maintenance and upgrade on City infrastructure and facilities ●

Complete Tree Inventory.

●

Initiate the pond dredging component of the erosion mitigation program.

Objective - Deliver City services in the most cost-effective and efficient manner ●

GENERAL FUND

Goal 1. Financially Sound and Transparent City Government

Work with the IT Department to implement a software solution for scheduling and tracking staff hours and expenses.

●

Complete review and revision of Parks and Recreation Ordinance and submit to City Council for adoption.

●

Implement development of an Urban forestry Management Plan.

Goal 2. Safe and Livable Community for All Objective – Maintain and expand the connectivity of the Allen trail system ●

Complete design of the Eugene McDermott Park Trailhead.

●

Complete design of the North and South sections of Rowlett Trail.

●

Complete design of the Watters Branch Trail south of Watters Creek.

●

Complete construction of the Molsen Farm Trailhead.

Objective – Maintain and enhance Allen as one of the safest cities in Texas ●

Expand DRAC Learn to Swim Outreach Program.

●

Conduct a security camera feasibility study for various PARD locations.

Objective – Maintain the reputation as a family-friendly community and a preferred place to live in the DFW metroplex ●

Implement department wide utilization of Net Promoter Scoring System (NPS).

Objective – Invest in maintaining and upgrading the City’s infrastructure and facilities ●

Replace softball infields at Allen Station Park.

●

Initiate construction of Allen Station Park Playground improvements.

●

Replace playground at Lost Creek Park incorporating shade into the design.

●

Complete Ford Park Redesign Master Plan.

●

Complete design of the train shed at the Allen Heritage Center.

●

Complete comprehensive Erosion Mitigation Study.

Objective - Maintain and enhance Allen community/recreation centers ●

Successfully open STRC meeting membership goals.

●

Review and revise the Recreation Services Plan and submit to City Council for adoption and inclusion into the Parks, Recreation, and Open Space Master Plan.

Goal 3. Vibrant community with lively destinations and successful commercial centers Objective - Have an “Allen” sense of place and its own identity known by residents ●

Implement an update process for the Public Art Master Plan including the addition of a maintenance component.

●

Develop a business plan for the operation of the Allen Heritage Village.

Goal 4. High-performing City team providing resident-focused services Objective - Hire and retain a professional, talented City workforce dedicated to serving our community CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

129

GENERAL FUND ●

Develop and implement an ongoing talent recruitment and retention plan.

Objective - Develop effective & usable performance metrics for evaluating service performance &

GENERAL FUND

value

130

●

Implement department wide utilization of membership retention software.

●

Develop a business plan for PARD summer camp programs.

Goal 5. Engaged and connected Allen community Objective – Celebrate the cultural growth of Allen by supporting community events and festivals ●

Work with the Community Engagement Advisory Board to incorporate a wide variety of cultural organizations and aspects into PARD events throughout the year.

Objective - Provide City programming responsive to the needs of the diverse Allen community ●

Initiate annual report detailing departmental volunteer activities.

●

Implement submission of individual volunteers for Presidential recognition.

●

Complete construction of the Bark Yard.

●

Work with the Community Enhancement Department to meet REV outreach goals.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

PARKS & RECREATION EXPENDITURE SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL BUDGET BUDGET AMENDED Personnel Services 8,721,455 11,768,859 11,768,859 13,121,923 Operations 3,603,431 3,774,525 4,133,736 5,147,647 Supplies 449,933 387,882 392,597 542,946 Maintenance 1,167,893 879,948 905,323 912,411 Professional Services 1,938,187 2,434,372 2,433,497 3,294,051 Capital 34,565 - - DEPARTMENT TOTAL

$ 15,915,464

$ 19,245,586

$ 19,634,012

GENERAL FUND

$ 23,018,978

PERSONNEL SUMMARY

2022-2023 2022-2023 2023-2024 BUDGET AMENDED BUDGET FULL TIME Director 1 1 1 1 Assistant Director 2 2 2 2 Director Parks Projects 1 1 1 0 Parks Planning and Dev. Manager 1 1 1 1 Recreation Services Manager 1 1 1 1 Superintendent 2 2 2 2 Landscape Architect 1 1 1 1 Parks & Rec. Business Manager 1 1 1 1 Resource Development Manager 1 1 0 0 SGT Facilities Manager 1 1 1 1 Aquatic Center Supervisor 0 0 1 1 Natatorium Supervisor I 1 1 0 0 Special Events Manager 0 0 1 1 SGT Assistant Facility Manager 0 1 1 1 Building Operations Supervisor 0 1 0 0 Center Supervisor 2 2 2 2 Parks Operation Supervisor 4 4 3 3 Foreman 0 0 1 1 Urban Forester 1 1 0 0 Parks Contract Specialist 0 0 1 1 Building Maintenance Program 0 0 1 1 Manager Park Planner 1 1 1 1 Aquatic Program Supervisor 1 1 1 1 Athletic Program Supervisor 1 1 1 1 Asst Customer Service Supervisor 0 1 1 1 Asst Recreation Supervisor - Fitness 0 1 1 1 Asst Recreation Supervisor - Programs 0 1 1 1 2021-2022 ACTUAL

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

131

GENERAL FUND

PARKS & RECREATION

132

GENERAL FUND

PERSONNEL SUMMARY-CONTINUED

Business Development Supervisor Parks & Rec Strategic Projects Manager Recreation Program Supervisor Special Events Coordinator Youth Program Supervisor Heritage and Cultural Administrator Grant/Project Specialist Parks Construction Inspector Training Volunteer Coordinator Member Service Supervisor Chemical Specialist Crew Leader Parks Electrician Fitness Coordinator Lifeguard Supervisor Recreation Programmer Recreation Specialist II Senior Administrative Assistant Accounting Technician Chemical Technician Equipment Operator Senior Irrigation Technician Building Technician Irrigation Technician Parks & Rec Business Systems Specialist Parks Equipment Specialist Parks Maintenance Technician Forestry Maintenance Worker Administrative Assistant Lead Recreation Assistant Lead Recreation Specialist I Maintenance Worker Head Lifeguard TOTAL FULL TIME

2021-2022 ACTUAL 0 1 2 1 1 0 1 1 1 0 1 6 1 0 0 0 12 1 0 4 2 2 3 1 1 1 4 4 2 0 4 16 3 99

2022-2023 BUDGET 1 1 3 1 1 0 1 1 1 1 1 6 1 0 0 0 12 1 1 4 2 2 3 1 1 1 4 4 2 0 4 16 4 109

2022-2023 AMENDED 1 1 3 1 1 0 1 1 1 1 0 7 1 1 1 10 0 2 1 4 2 2 3 1 1 1 4 2 2

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

2023-2024 BUDGET 1 1 3 1 1 1 1 1 1 1 0 7 1 1 1 10 0 2 1 4 2 2 3 1 1 1 4 2 2

0 18

3 109

GENERAL FUND

PARKS & RECREATION PERSONNEL SUMMARY-CONTINUED

2021-2022 2022-2023 2022-2023 2023-2024 ACTUAL BUDGET AMENDED BUDGET PART TIME Member Service Lead 0 3.08 4.7 4.7 Fitness Specialist 2.45 8.61 2.45 2.45 Fitness Attendant 0 0 6.08 6.08 Intern 0.5 0.5 0.5 0.5 Lead Water Safety Instructor 0.5 0.5 0.5 0.7 Recreation Specialist I CDL 0.2 0.2 0 0 Aquatic Program Supervisor 10.97 10.97 0 0 Recreation Assistant 0 0 11.17 11.17 Member Service Representative 0 9.26 12.49 12.49 Park Attendant 1 1 0.5 0.5 Group Exercise Coordinator 0 0.48 0.48 0.48 Personal Trainer 0 2.25 2.25 2.25 Lead Playroom Attendant 0 0 2 2 Lead Child Watch Supervisor 0 1.63 0 0 Playroom Attendant 0 0 12 12 Child Watch Team Member 0 12.41 0 0 Party Host 0 2.88 2.88 2.88 Concession Stand Attendant 0 4.8 0 0 15.62 58.57 58 58.2 TOTAL PART TIME SEASONAL / TEMPORARY Seasonal - Pool Supervisor 0.2 0.2 0.2 0.2 Seasonal - Head Lifeguard 1.2 1.2 1.16 1.16 Seasonal - Swim Team Head Coach 0.48 0.48 0.48 0.48 Seasonal - Water Safety Instructor 4.27 4.27 4.27 4.07 Seasonal - Lifeguard 16.08 16.08 16.12 16.12 Seasonal - Swim Team Assistant Coach 0.72 0.72 0.72 0.72 Seasonal - Swim Teaching Assistant 1.64 1.64 1.64 1.64 Temp - Recreation Assistant 1.42 1.42 1.42 1.42 Park Attendant 1 1 0.5 0.5 Temp - Camp Director 0 0 0.8 0.8 Temp - Lead Camp Counselor 0.2 0.5 0 0 Temp - Camp Counselor 2 8.23 8 8 29.21 35.74 35.31 35.11 TOTAL SEASONAL / TEMPORARY 143.83 203.31 202.31 202.31 TOTAL FULL-TIME-EQUIVALENT

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

133

GENERAL FUND

PARKS & RECREATION GENERAL FUND

ACCOUNT DETAIL

2021-2022 2022-2023 2022-2023 2023-2024 revenue: ACTUAL BUDGET BUDGET AMENDED Cultural Arts Programs - Arts Alliance 70,000 70,000 70,000 70,000 Allen USA Celebration 259,922 251,460 251,460 269,261 Philharmonic Symphony 75,000 75,000 75,000 75,000 Summer Sounds 21,475 21,475 21,475 21,300 Public Art Projects 13,000 13,000 13,000 13,000 TOTAL $ 439,397 $ 430,935 $ 430,935 $ 448,561 Items here are funded by antenna

CAPITAL EXPENDITURE LIST*

MACHINERY & EQUIPMENT Chemical Trailer Trailer Forestry Trailer

2021-2022 ACTUAL

2022-2023

2023-2024

BUDGET

AMENDED

BUDGET

8,240 - - 18,815 - - 7,510 - - SUBTOTAL $ 34,565 $ - $ - $ -

*The items listed are non-recurring capital expenses based on increased service to the community.

134

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

PARKS & RECREATION GENERAL FUND

GENERAL FUND

PERFORMANCE MEASURES Effectiveness Strategic Plan Goal 4: High-performing City Team Providing Resident-Focused Services

Effectiveness

75 50 15.1

16.71

14.1

% Cost Recovery

Acres/ 1000 Residents

Community Engagement

25 0

Allen

Goal

Ten Minute Walk The ten minute walk is the new national standard for park access developed by the NRPA in conjunction with the Trust for Public Land. The new standard utilized GIS to calculate actual walking routes and time from every dwelling to the nearest park. The City of Allen will determine a goal for this new measure as part of the 2023 Parks, Recreation, and Open Space Master Plan.

Ten Minute Walk

100

87%

Percentage

68%

63%

55%

Allen

DFW

Texas

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

135

GENERAL FUND

ALLEN EVENT CENTER

136

GENERAL FUND

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

ALLEN EVENT CENTER The Allen Event Center consists of the main arena and support facilities, the Allen Community Ice Rink, the south parking structure, and shared ownership of the north parking structure with The Village at Allen. The Center hosts a variety of events ranging from professional and amateur athletics, concerts and family shows, trade shows, graduation ceremonies and even private events. These functions are estimated to have an economic impact of over $12,000,000 annually.

GENERAL FUND

ACCOMPLISHMENTS IN FY2023 Goal 2. Safe and livable community for all Objective - Invest in maintaining and upgrading the City’s infrastructure and facilities ●

Initiated review of the center’s mechanical systems.

●

Completed replacement of the arena’s east end retractable seating.

●

Hosted two CUTX Event Center/ Marriott crossover events.

●

Created promotional video to draw additional third-party events.

Goal 3. Vibrant community with lively destinations and successful commercial centers ●

Selected as the host venue for US Figure Skating’s 2023 Skate America International Competition.

Goal 5. Engaged and connected Allen community Objective- Celebrate the cultural growth of Allen by supporting community events and festivals ●

Hosted a six-day South Asian cultural event.

OBJECTIVES FOR FY2024 Goal 1. Financially Sound and Transparent City Government Objective - Deliver City services in the most cost-effective and efficient manner ●

Complete replacement of food and beverage point of sale system.

●

Initiate Streamlining process for departmental sponsorship management.

●

Conduct marketplace comparison of ACIR pricing and implement changes as needed.

Goal 2. Safe and livable community for all Objective- Invest in maintaining and upgrading the City’s infrastructure and facilities ●

Initiate implementation of the findings of the Center’s mechanical systems review.

●

Initiate the planning process for the replacement of the arena’s bowl retractable seating.

Goal 3. Vibrant community with lively destinations and successful commercial centers ●

Partner with the Marriott to book three fiscally feasible crossover events.

●

Market CUTX Event Center through industry trade groups and agencies to attract shows and corporate events.

●

Research non-traditional off-ice programming with the intent of creating new and diversified revenue sources.

●

Successfully host US Figure Skating’s 2023 Skate America International Competition.

Goal 5. Engaged and connected Allen community Objective – Celebrate the cultural growth of Allen by supporting community events and festivals ●

Continue to seek out and book cultural events that are fiscally feasible.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

137

GENERAL FUND

ALLEN EVENT CENTER GENERAL FUND

EXPENDITURE SUMMARY 2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL BUDGET BUDGET AMENDED Personnel 2,585,370 - - Operations 2,108,832 - - Supplies 302,410 - - Maintenance 1,419,185 - - Professional Services 2,344,487 - - Capital 25,223 - - DEPARTMENT TOTAL $ 8,785,507 $ - $ - $ PERSONNEL SUMMARY

FULL TIME General Manager Assistant General Manager Booking and Events Director Center Supervisor Food & Beverage Director Food & Beverage Manager Ice Rink Program Supervisor Technical Services Manager AEC Analyst Senior Marketing Coordinator Box Office Supervisor Executive Chef Audio/Visual Specialist Guest Services Supervisor Crew Leader Event Specialist Recreation Specialist II Ice Operations Coordinator Building Technician Operations Specialist Business Support Specialist Lead Box Office Attendant Administrative Assistant Premium Level Specialist Food & Beverage Coordinator Sous Chef Lead Event Attendant TOTAL FULL TIME

138

2021-2022 ACTUAL 1 2 1 1 1 1 1 1 1 1 1 1 1 1 1 1 3 1 2 1 1 1 1 1 2 1 2 33

2022-2023 BUDGET 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

2022-2023 AMENDED 0 0 0 0 0 0 0

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

2023-2024 BUDGET 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

GENERAL FUND

ALLEN EVENT CENTER PERSONNEL SUMMARY - CONTINUED 2021-2022 2022-2023 2022-2023 2023-2024 FULL TIME ACTUAL BUDGET AMENDED BUDGET Lead Cash Room Attendant 0.5 0 0 0 Production Technician 0.5 0 0 0 Lead Recreation Specialist I 1.44 0 0 0 Box Office Attendant 0.02 0 0 0 Recreation Specialist I 2.37 0 0 0 Lead Event Attendant 0.5 0 0 0 Receptionist 0.45 0 0 0 Cash Room Attendant 0.57 0 0 0 Lead Concession/Merchandise 0.69 0 0 0 Food & Beverage Specialist 0.86 0 0 0 Ice Rink Attendant 1.8 0 0 0 9.7 0 0 0 TOTAL PART TIME 42.7 0 0 0 TOTAL FULL-TIME-EQUIVALENT

GENERAL FUND

CAPITAL EXPENDITURE LIST*

2021-2022 2022-2023 2022-2023 2023-2024 MACHINERY & EQUIPMENT ACTUAL BUDGET BUDGET AMENDED Refrigerator 25,223 - - SUBTOTAL $ 25,223 $ - $ - $ *The items listed are non-recurring capital expenses based on increased service to the community.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

139

GENERAL FUND

ALLEN EVENT CENTER GENERAL FUND

PERFORMANCE MEASURES Arena Attendance, Event Days, & Events

Arena Attendance, Event Days, & Events 600,000

240

300,000

160

2020

2021

Attendance Event Days Goal

2022

2023 est.

Attendance Goal Events

133

80 273

305,000

126

266

304,750

131

257

257,842

114

297

174,642

100,000

226

200,000 154,893

Attendance

400,000

2024 proj.

Event Days & Events

320

500,000

Event Days Events Goal

Allen Community Ice Rink Attendance

ACIR Attendance 25,000

175,000 150,000

20,000

125,000

15,000

100,000 75,000

10,000

2020 Annual Total P & D Goal

140

2021

2022 Annual Goal Rentals

2023 est.

10,000

156,000

168,000

11,000

156,000

165,000

12,460

136,626

147,086

12,667

127,291

114,624

9,473

96,532

25,000

87,059

50,000

2024 proj.

Programs & Drop-ins Rentals Goal

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

5,000 0

GENERAL FUND

POLICE

GENERAL FUND

*One FTE funded by Public Safety Grant. **Position funded by Special Revenue.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

141

GENERAL FUND

POLICE

GENERAL FUND The City Charter provides for the Allen Police Department to preserve order within the City limits and secure the residents from violence and property loss.

ACCOMPLISHMENTS IN FY2023 Goal 2. Safe and livable community for all Objective - Maintain and enhance Allen as one of the safest cities in Texas ●

Implemented phase 2 & 3 of the new Records Management System (RMS). Included additions such as the Crash Report Module, Jail Management Module, Response to Aggression Module, and Pursuit Summary Module.

●

Made enhancements to the Special Weapons and Tactics (SWAT) team’s capabilities with the goal to meet TIER 2 team standards.

●

Enhanced the police department’s Body Worn Camera (BWC) capabilities. Increased the number of cameras to accommodate new hires and current employees who have limited access. Upgraded the BWC to the next generation which increased capabilities and upgraded to a cloud-based data storage system.

●

Completed implementation of phases 2 of the Automated License Plate Reader Program.

●

Continued integrated response training with police and fire departments to active shooter incidents. Continued active shooter training for all Allen Police Officers.

OBJECTIVES FOR FY2024 Goal 2. Safe and livable community for all Objective - Maintain and enhance Allen as one of the safest cities in Texas ●

Continue to work with Allen Independent School District to enhance current safety programs and ensure compliance with new Legislatively implemented SAFE SCHOOL LAWS.

●

Increase the use of analytical tools (Brigade Analytics) to better interpret crime data and utilizes the Department’s resources to their fullest potential.

●

Increase Commercial Motor Vehicle (CMV) inspections and enforcement to regulate Commercial Vehicle traffic with in the City.

●

Increase the capacity of investigations that can be conducted by the Department’s Digital Forensic Unit.

●

142

Complete implementation of phase 3 of the Automated License Plate Reader Program.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

POLICE

EXPENDITURE SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL BUDGET BUDGET AMENDED Personnel Services 26,334,862 29,149,618 29,215,118 30,964,533 Operations 2,840,517 2,265,150 2,337,960 2,737,246 Supplies 451,458 532,720 759,185 562,120 Maintenance 369,874 317,327 372,963 349,464 Professional Services 242,668 373,994 443,520 394,206 Capital 172,371 197,000 197,000 175,000 DEPARTMENT TOTAL $ 30,411,750 $ 32,835,809 $ 33,325,746 $ 35,182,569

GENERAL FUND

PERSONNEL SUMMARY 2021-2022 2022-2023 2022-2023 2023-2024 FULL TIME - SWORN ACTUAL BUDGET BUDGET AMENDED Police Chief 1 1 1 1 Deputy Police Chief 3 3 3 3 Police Lieutenant 7 7 7 7 Police Sergeant 18 18 18 18 Police Corporal 13 13 13 13 Police Officer 99 102 102 107 Bailiff* 1 1 1 1 142 145 145 150 SUBTOTAL - SWORN FULL TIME - NON-SWORN Emergency Comms. Manager 1 1 1 1 Police Specialist 0 0 1 1 Police Projects Specialist 1 1 0 0 Animal Services Supervisor 0 0 1 1 Animal Control Supervisor 1 1 0 0 Crisis Intervention Program Manager*** 0 0 1 1 Mental Health Coordinator*** 1 1 0 0 Police/Fire Dispatch Supervisor 3 3 3 3 Police Records Supervisor 1 1 1 1 Crime Scene Investigator 0 0 3 3 Criminalist 3 3 0 0 Victim Advocate** 1 2 2 2 Crime Analyst 1 1 1 1 Lead Police/Fire Dispatcher 3 3 3 3 Police/Fire Dispatcher 13 16 16 16 Senior Animal Services Officer 0 0 2 2 Senior Animal Control Officer 2 2 0 0 Police Open Records Technician 1 1 1 1 Administrative Support Services Specialist 0 0 1 1 Senior Administrative Assistant 1 1 4 4 Animal Services Officer 0 0 4 4 Animal Control Officer 4 4 0 0 Detention Officer 8 8 8 8 Quartermaster 1 1 1 1 Police Services Technician 1 1 1 1

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

143

GENERAL FUND

POLICE

GENERAL FUND

PERSONNEL SUMMARY - CONTINUED

2021-2022 2022-2023 2022-2023 2023-2024 FULL TIME - NON-SWORN CONTINUED ACTUAL BUDGET BUDGET AMENDED Property/Evidence Technician 2 2 2 2 Public Safety Officer 5 5 5 5 Administrative Assistant 4 4 0 0 Police Records Technician 3 3 3 3 61 65 65 65 SUBTOTAL - NON-SWORN 203 210 210 215 TOTAL FULL TIME *This position is funded by special revenue. ***Position is funded by a Public Safety Grant

**One position is funded by a Public Safety Grant

Police Services Technician 1 1 1 1 1 1 1 1 SUBTOTAL PART TIME 204 211 211 216 TOTAL FULL-TIME-EQUIVALENT PART TIME

CAPITAL EXPENDITURE LIST*

2021-2022 2022-2023 2022-2023 2023-2024 MACHINERY & EQUIPMENT ACTUAL BUDGET BUDGET AMENDED Forensic Work Station 20,149 - - Blu-Ray Duplicator Robot 11,250 - - Message Trailer 14,132 - - Thermal Drone (2) 16,240 - - Speed Trailer 66,794 - - Scales & Equipment - 50,000 50,000 SUBTOTAL $ 128,565 $ 50,000 $ 50,000 $ VEHICLES Patrol Vehicle (2) - - - 140,000 CAC Investigator Vehicle - - - 35,000 F-150 43,806 - - CMV Enforcement First Responder Truck - 60,500 60,500 F-250 - 60,500 60,500 Ford Escape - 26,000 26,000 SUBTOTAL $ 43,806 $ 147,000 $ 147,000 $ 175,000 *The items listed are non-recurring capital expenses based on increased service to the community.

144

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

POLICE

PERFORMANCE MEASURES Reports and Arrest Police reports includes all initial reports completed by police personnel. These reports include offense

GENERAL FUND

reports (criminal), information reports (not a criminal offense but the police still want to document an incident) and crash reports. Arrest indicates the number of persons arrested in Allen for a criminal offense or an arrest warrant. Both of these numbers will continue to increase as the City grows both residentially and as a point of destination.

7.5k

5,602

Police Activity 6,519

6,500

6,350

6,200

2.5k

1,794

1,444

2020

2021

1,775

1,675

1,625

2022

2023 est.

2024 proj.

Arrests

Offense Reports

Traffic Crashes and Citations Traffic crashes are broken down into two categories, minor (no injury) and major (injuries or possible injuries). The data listed is from the number of calls for service police officers are dispatched to related to these crashes. Citations are the number of traffic citations issued by the Allen Police Department. Citations issued for offenses other than traffic have been removed.

Traffic Crashes and Citations

15k 14,150

12,000

11,500

9,460

10k

Minor Crashes (no injury) Traffic Citations Issues

2,850 550

600

2,580

2,000

1,995

2021

430

2020

371

387

1,535

7,366

2022

2023 est.

2024 proj.

Major Crashes (injuries or possible injuries)

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

145

GENERAL FUND

Dispatch For both Police and Fire these are the total number of dispatched calls for service. This includes both

GENERAL FUND

dispatch and officer / firefighter initiated calls for service. The 9-1-1 Calls indicates the total number of 9-1-1 emergency calls answered by public safety communications personnel annually. Administrative calls are incoming and outgoing calls to or from the public safety communications center that are not emergency calls. As the City continues to grow and traffic increases the police department anticipates that the demand on our public safety communications personnel will continue to increase.

Dispatch 120k

74,000

9,100

2022

2023 est.

9,250

8,892

2021

86,000 40,900

71,100

2020

Police - Total Calls for Service 9-1-1 Calls

146

83,300 39,300

40,657

67,678

80,593

8,550

32,143

30k

59,066

85,033

72,792

6,691

60k

75,202

37,686

90k

2024 proj.

Fire - Total Calls for Service Administrative Calls (non-emergency calls)

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND

PUBLIC AND MEDIA RELATIONS

147

GENERAL FUND

PUBLIC AND MEDIA RELATIONS GENERAL FUND

The Public and Media Relations Office (PAMRO) provides seven essential services. These include communication/education services to inform residents about City government, programs and services. Communication services also include support for crisis operations, internal/employee messaging, and media response. The office provides marketing, advertising and promotional support for revenue generating services and programs (like those in Parks and Recreation). And last, PAMRO assists with various types of outreach and community engagement initiatives that require volunteerism, feedback, participation, or some form of response/call to action. With these initiatives, PAMRO oversees multiple websites, social media channels, city publications, and the government access channel-ACTV (Allen City Television). PAMRO also oversees the city’s graphic identity and branding.

ACCOMPLISHMENTS IN FY2023 Goal 5. Engaged and connected Allen community ●

Supported and participated in startup activities for the new Community Engagement Advisory Board.

●

Launched a new engagement platform and utilized it for bond process and ADA transition plan survey.

●

Provided extensive communication and outreach for the bond process.

●

Promoted annual opportunities to vote and serve on a board.

●

Promote events for Community Enhancement neighborhood activities, library and Parks & Recreation.

●

Continued promotion for #NoPlaceLikeAllen with monthly themes for resident contribution.

●

Implemented staff training specific to community engagement.

Goal 4. High-performing City team providing resident-focused services ●

Provided extensive communication support for the May 6 active shooter incident at Allen Premium Outlets.

●

Provided extensive communication efforts for the fielding of AMI.

●

Working with a cross-departmental team to provide communication for upcoming utility billing upgrades.

●

Provided communication and marketing support for several Parks & Recreation projects including the Stephen G Terrell Recreation Center.

●

Completed over 670 communication tasks as of July 1, 2023.

●

Supported HR recruitment initiatives with development of a long-range marketing plan and creativity.

●

ACTV continued to receive state and national award recognition for quality programming including the NATOA Overall Programming Excellence for the 11th time.

OBJECTIVES FOR FY2024 Goal 3. Vibrant community with lively destinations and successful commercial centers 148

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GENERAL FUND ●

Continue to support CVB marketing efforts and utilize city channels to promote CUTX Event Center activities and team promotion (as outlined in Allen Americans contract). Continue collaboration with EDC marketing initiatives.

●

Continue to promote efforts related to downtown planning, historic restoration and Heritage Guild activities.

Goal 4. High-performing City team providing resident-focused services Objective - Develop and maintain proactive communications policies, strategies, and tools to inform the community ●

Implement best practices with website content development and design with a plan to implement a new online form solution.

●

GENERAL FUND

●

Continue to work with Parks and Recreation to refine marketing initiatives and implement measurements, analytics and consistent reporting to maximize revenue results.

●

Promote ACTV programming availability on Cablecast VOD/Live, ROKU, AppleTV and FireTV.

●

Promote AllenNews.org as a robust source for monthly news and information.

●

Continue use and strategies for social media channels and keep pace with best practice trends.

●

Complete the 2024-27 Communication, Marketing and Engagement Plan.

Goal 5. Engaged and connected Allen community ●

Continue support for the new Community Engagement Advisory.

●

Continue use of the engagement platform to include public support for the development of a new comprehensive plan, resident input for CVB brand refresh, and communication-based surveys.

●

Continue to promote opportunities to volunteer, vote, serve, and attend events and activities hosted by the City.

●

Begin implementation for new resident engagement program.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

149

GENERAL FUND

PUBLIC AND MEDIA RELATIONS GENERAL FUND

EXPENDITURE SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL BUDGET BUDGET AMENDED Personnel Services 1,121,854 1,203,716 1,207,216 1,412,019 Operations 204,770 239,967 239,967 256,417 Supplies 1,740 3,000 3,000 2,000 Maintenance 177 - - Professional Services 196,732 156,290 197,540 126,240 DEPARTMENT TOTAL $ 1,525,273 $ 1,602,973 $ 1,647,723 $ 1,796,676 PERSONNEL SUMMARY 2021-2022 2022-2023 2022-2023 2023-2024 FULL TIME ACTUAL BUDGET BUDGET AMENDED Public & Media Relations Director 1 1 1 1 Public & Media Relations Assistant Director 0 0 0 1 Communications Manager 1 1 1 0 Marketing Manager 0 0 0 1 Executive Producer 1 1 1 1 Senior Social Media Specialist 1 1 1 1 Senior Web Content Specialist 1 1 1 1 Video Producer 2 2 2 2 Creative Marketing Specialist 1 1 1 1 Senior Marketing Specialist 0 0 0 1 Marketing Specialist 2 2 2 1 10 10 10 11 TOTAL FULL TIME 10 10 10 11 TOTAL FULL-TIME-EQUIVALENT

150

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

DEBT SERVICE FUND

DEBT SERVICE DEBT SERVICE FUND

The City of Allen issues general obligation bonds for a term of generally fifteen to twenty years, for the purpose of constructing major capital improvements which include municipal facilities, parks and streets. Article XI, Section 5 of the Texas Constitution, applicable to cities of more than 5,000 population states that the maximum rate shall not exceed $2.50 per $100.00 of assessed valuation of taxable property. The City’s Charter (Article 5, Section 1) states: “In accordance with the constitution of the State of Texas, and not contrary thereto, the City of Allen shall have the power to borrow money against the credit of the city for any public purpose that is not now nor hereafter prohibited by the constitution and laws of the State of Texas”.

DEBT SERVICE FUND

DEBT POLICY

The City’s debt policy, adopted by the Council in September 2011, is to keep the portion of ad valorem tax collections appropriated to the debt service fund below 35% and to maintain a fund balance between 5% and 10% of annual principal and interest payments. In addition, the debt burden ratio, calculated by total debt divided by the taxable assessed valuation must be below 2%. FY2024 debt burden ratio is 0.62%. The tax rate at October 1, 2023 is $0.420500 per $100.00 of assessed valuation of which $0.097350, or 23.15%, is designated to the debt service fund. This is within the limits of the state law and is below the City’s policy limit.

BOND RATINGS In July 2023, the ratings on the City’s General Obligation debt were reaffirmed at AAA by dard and StanPoor’s and Aaa by Moody’s. FUND BALANCE PROJECTIONS FY2023 PROJECTED FUND BALANCE 10/1

FY2024

$ 920,207 $ 1,002,093

TOTAL PROJECTED REVENUES

16,408,411 19,042,908

TOTAL PROJECTED EXPENDITURES

(16,326,525)

(18,846,856)

PROJECTED FUND BALANCE 9/30

$ 1,002,093 $ 1,198,145

5% OF ANNUAL DEBT SERVICE*

$ 816,326 $ 942,343

* Ending Fund Balance required: 5% to 10% of annual debt service.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

153

DEBT SERVICE FUND

DEBT SERVICE DEBT SERVICE FUND

DEBT SERVICE FUND

DEBT SERVICE REQUIREMENT Balance

Required

Total

Bond

Date of

Amount

Interest

Maturity

as of

Principal

Interest

Required

Series

Issue

Issued

Rate

Date

10/1/2023

2023 - 2024

105,000

13,662

118,662

GENERAL OBLIGATION BONDS: 2006

07/26/06

1,595,000

4.14%

08/15/26

330,000

2013

05/01/13

5,065,000

2%-3.5%

08/15/32

2,715,000

265,000

86,400

351,400

2014

05/01/14

10,595,000

2%-4%

08/15/33

6,330,000

545,000

223,365

768,365

2015

05/19/15

32,245,000

2%-5%

08/15/34

10,205,000

1,575,000

429,331

2,004,331

2016

09/13/16

6,910,000

2%-4%

08/15/28

4,350,000

805,000

174,000

979,000

2017

07/26/17

11,845,000

2%-5%

09/30/32

7,370,000

710,000

277,050

987,050

2018

08/15/18

8,355,000

2%-5%

08/15/34

5,945,000

475,000

283,000

758,000

2019

06/10/19

8,630,000

2.5%-4%

08/15/34

5,325,000

400,000

207,000

607,000

2020

07/09/20

23,145,000

2%-4%

08/15/35

16,285,000

1,475,000

591,800

2,066,800

2021

06/29/21

10,595,000

3%-5%

08/15/36

5,935,000

1,525,000

262,850

1,787,850

2022

06/01/22

23,000,000

1.61%-3.38%

08/15/41

21,580,000

775,000

1,000,100

1,775,100

2023

08/09/23

14,525,000

2%-5%

08/15/43

14,525,000

3,250,000

657,848

3,907,848

$100,895,000

$11,905,000

$4,206,406

$16,111,406

20,740,000

1,190,000

926,250

2,116,250

$20,740,000

$1,190,000

$926,250

$2,116,250

1,680,000

540,000

67,200

607,200

$1,680,000

$540,000

$67,200

$607,200

TOTAL

$156,505,000

CERTIFICATES OF OBLIGATION: 2021

6/29/21

TOTAL

22,945,000

4%-5%

08/15/36

$22,945,000

TAX NOTES: 2020 TOTAL

154

7/9/20

3,175,000 $3,175,000

08/15/26

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

DEBT SERVICE FUND

DEBT SERVICE DEBT SERVICE FUND

GENERAL OBLIGATION BONDS: 2006

Purpose: used for permanent public improvements and public purposes, to construct and equip firefighting facilities, including the purchase of firefighting equipment, for drainage improvements, for park improvements, including the acquisition of land and constructing recreational facilities and to pay costs of issuance.

2013

Purpose: used to construct and/ or make improvements to existing City facilities, streets and drainage, parks, parks land acquisition, and public art, and to pay the costs related to the issuance of the Bonds.

2014

Purpose: used to construct and/ or make improvements to existing City facilities, streets and drainage, parks, park land acquisition, public art projects and public safety facilities, and to pay the costs related to the issuance of the Bonds.

2015

Purpose: used to (i) construct and/ or make improvements to existing City facilities, streets, drainage, parks, park land acquisition, public art projects and public safety facilities (ii) refund certain outstanding obligations of the City, and (iii) pay the costs related to the issuance of the Bonds.

2016

Purpose: used to (i) refund certain outstanding obligations of the City (the “Refunded Bonds”), and (ii) pay the costs related to the issuance of the Bonds.

2017

Purpose: used to (i) construct and/or make improvements to existing City facilities, streets, and drainage, parks, park land acquisition, public art projects and public safety facilities, and (ii) pay the costs related to the issuance of the Bonds.

2018

Purpose: used to (i) construct and/ or make improvements to existing City facilities, streets, drainage, and public safety facilities, and (ii) pay the costs related to the issuance of the Bonds.

2019

Purpose: used to (i) construct and/ or make improvements to existing City facilities, streets, drainage, parks and recreation facilities, public art projects, and public safety facilities, (ii) refund certain outstanding obligations of the City, and (iii) pay the costs related to the issuance of the Bonds.

2020

Purpose: used to (i) construct and/ or make improvements to existing City facilities, streets, drainage, parks and recreation facilities, and public safety facilities, (ii) refund certain outstanding obligations of the City, and (iii) pay the costs related to the issuance of the Obligations.

2021

Purpose: used to (i) construct and/ or make improvements to existing library facilities and streets (ii) refund certain outstanding obligations of the City, and (iii) pay the costs related to the issuance of the Bonds.

2022

Purpose: used to (i) acquire land for culture and recreation, (ii) construct and/ or improve municipal library facilities, (iii) constuct and/ or improve public safety facilities, (iv) acquire, construct, improve, maintain streets, thoroughfares, bridges, alleyways and sidewalks within the City, (v)pay the costs related to the issuance of the Bonds.

2023

Purpose: used to (i) acquiring, constructing, renovating, improving, expanding and equipping public safety facilities and the acquisition of land therefor, including fire stations and a police training facility; (ii) acquiring, constructing, improving and equipping park and recreational facilities, including the acquisition of land therefor, (iii) acquiring, constructing, improving and maintaining streets, thoroughfares, bridges, alleyways and sidewalks within the City, including related storm drainage improvements, traffic signalization and signage, streetscaping and median improvements, and utility relocations and the acquisition of land and rights of way therefor; (iv) public art projects; and (v) paying the costs related to the issuance of the Bonds.

2021

Purpose: used to (i) construct a new recreation center, (ii) construct and/ or make improvements on public infrastructure within the City, and (iii) pay the costs related to the issuance of the Certificates.

2020

Purpose: used to (i) make improvements to existing City facilities, (ii) purchase equipment, and (iii) pay the costs related to the issuance of the Notes.

DEBT SERVICE FUND

DEBT ISSUANCE PURPOSE

CERTIFICATES OF OBLIGATION:

TAX NOTES:

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

155

DEBT SERVICE FUND

DEBT SERVICE DEBT SERVICE FUND DEBT SERVICE FUND

AGGREGATE DEBT SERVICE REQUIREMENTS Fiscal Year

Principal

Interest

Total Debt Service

GENERAL OBLIGATION DEBT: 2024

11,905,000 4,206,406 16,111,406

2025

8,165,000 3,738,686 11,903,686

2026

8,475,000 3,425,857 11,900,857

2027

8,725,000 3,053,346 11,778,346

2028

7,700,000 2,686,446 10,386,446

2029

6,980,000 2,367,981 9,347,981

2030

6,495,000 2,071,081 8,566,081

2031

6,505,000 1,790,356 8,295,356

2032

6,770,000 1,516,013 8,286,013

2033

5,715,000 1,236,638 6,951,638

2034

4,425,000 997,163 5,422,163

2035

3,465,000 808,600 4,273,600

2036

2,330,000 653,700 2,983,700

2037

2,125,000 543,300 2,668,300

2038

2,215,000 451,600 2,666,600

2039

2,310,000 356,000 2,666,000

2040

2,405,000 263,600 2,668,600

2041

2,500,000 167,400 2,667,400

2042

825,000 67,400 892,400

2043

860,000 34,400 894,400 TOTAL $100,895,000 $30,435,973 $131,330,973

CERTIFICATES OF OBLIGATION: 2024

1,190,000 926,250 2,116,250

2025

1,250,000 866,750 2,116,750

2026

1,310,000 804,250 2,114,250

2027

1,370,000 738,750 2,108,750

2028

1,445,000 670,250 2,115,250

2029

1,510,000 598,000 2,108,000

2030

1,590,000 522,500 2,112,500

2031

1,670,000 443,000 2,113,000

2032

1,735,000 376,200 2,111,200

2033

1,805,000 306,800 2,111,800

2034

1,875,000 234,600 2,109,600

2035

1,955,000 159,600 2,114,600

2036

2,035,000 81,400 2,116,400 TOTAL $20,740,000 $6,728,350 $27,468,350

156

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

DEBT SERVICE FUND

DEBT SERVICE AGGREGATE DEBT SERVICE REQUIREMENTS - CONTINUED Fiscal Year

Principal

Interest

Total Debt Service

TAX NOTES DEBT: 2024

540,000 67,200 607,200

2025

560,000 45,600 605,600

2026

580,000 23,200 603,200

DEBT SERVICE FUND

TOTAL $1,680,000 $136,000 $1,816,000

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

157

DEBT SERVICE FUND

DEBT SERVICE PERFORMANCE MEASURES The City Council approved an ordinance in September of 2011 that set debt issuance limits as follows: 35% of total tax rate towards debt

Tax Rate Analysis 40.0%

0.7

35% Policy Threshold

35.0%

0.6

30.0% 25.0%

0.4

23.2 %

21.5 %

19.5 %

20.9 %

0.2

21.0 %

0.3

20.0%

23.0 %

Tax Rate

0.5

15.0% 10.0%

0.1

5.0%

0.0% 2018 I&S Rate

2019

2020

M&O Rate

2021

I&S % of Total

2022

2023

Percentage

DEBT SERVICE FUND

2024

Debt Service Policy 35% or less of total tax rate

General Obligation, Certificates of Obligation and Capital Leases supported by property tax are not to exceed a debt burden ratio of 2.0% Debt Burden = Tax Debt / Taxable Assessed Value

Debt Burden Ratio 2.50%

2% Debt Burden Policy

2.00% 1.50% 1.00%

0.73%

0.64%

0.60%

2019

2020 Debt Burden

0.69%

0.66%

0.62%

2021 2022 Debt Burden Policy

2023

2024

0.60%

0.50% 0.00%

158

2018

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

NEIGHBORHOOD REVINVESTMENT FUND

NEIGHBORHOOD REINVESTMENT FUND

REVENUE & EXPENSE SUMMARY

NEIGHBORHOOD REINVESTMENT FUND NEIGHBORHOOD REINVESTMENT FUND

REVENUES Operating Transfers In MIscellaneous Reimbursements

TOTAL REVENUES

EXPENSES Professional Services

TOTAL EXPENSES

2021-2022

2022-2023

2023-2024

ACTUAL BUDGET AMENDED BUDGET - - - 1,075,000 - - - 12,500 - - - $ - $ - $ - $ 1,087,500 2021-2022

2022-2023

2023-2024

ACTUAL BUDGET AMENDED BUDGET - - - 1,087,500 $ - $ - $ - $ 1,087,500 FUND BALANCE PROJECTIONS

PROJECTED FUND BALANCE 10/1

$ -

TOTAL PROJECTED REVENUES

1,087,500

TOTAL PROJECTED EXPENSES PROJECTED FUND BALANCE 9/30

160

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

1,087,500 $ -

NEIGHBORHOOD REINVESTMENT FUND

NEIGHBORHOOD REINVESTMENT

NEIGHBORHOOD REINVESTMENT FUND Neighborhood Reinvestment Fund was established to track and report proceeds and spending for of donations and awards, program revenues and reimbursements, fund transfers, and expenditures for the purpose of neighborhood reinvestment and stabilization. This fund provides an enhanced level of accountability and transparency to taxpayers that the dollars spent over multiple fiscal years will go toward the intended purpose.

ACCOMPLISHMENTS IN FY2023 ●

The Neighborhood Reinvestment Fund was not created.

NEIGHBORHOOD REINVESTMENT FUND

programs and activities dedicated to reinvesting in existing neighborhoods. This includes the tracking

OBJECTIVES FOR FY2024 Goal 1. Financially sound and transparent City government ●

Ensure that revenues are adequate to facilitate future community needs and provide additional transparency.

●

Continue to identify funding sources to support neighborhood reinvestment needs.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

161

NEIGHBORHOOD REINVESTMENT FUND

NEIGHBORHOOD REINVESTMENT

NEIGHBORHOOD REINVESTMENT FUND NEIGHBORHOOD REINVESTMENT FUND

162

EXPENSE SUMMARY

CLASSIFICATION Professional Services DEPARTMENT TOTAL

2021-2022 2022-2023 2022-2023 2023-2024 ACTUAL BUDGET AMENDED BUDGET - - - 1,087,500 $ - $ - $ - $ 1,087,500

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

TAX INCREMENT FINANCING FUND

REVENUE & EXPENDITURE SUMMARY TAX INCREMENT FINANCING FUND REVENUES

2021-2022

2022-2023

2023-2024

ACTUAL

BUDGET

AMENDED

BUDGET

Property Tax (City Portion)

2,025,808

2,420,988

2,390,527

3,027,414

Sales Tax

223,645

213,085

222,674

Intergovernmental (County Portion)

157,185 $ 2,406,638

190,660 $ 2,824,733

209,892 $ 2,813,504

190,660 $ 3,440,748

TOTAL NON-OPERATING REVENUES

134,748 $ 134,748

138,959 $ 138,959

209,005 $ 209,005

119,518 $ 119,518

TOTAL REVENUES

$ 2,541,386

$ 2,963,692

$ 3,022,509

$ 3,560,266

2021-2022

2022-2023

2023-2024

TOTAL OPERATING REVENUES NON-OPERATING REVENUES Interest

EXPENDITURES

ACTUAL

BUDGET

AMENDED

BUDGET

TIF#1 - Montgomery Farms

601,849

775,931

796,018

772,760

TIF#2 - Central Business District TOTAL TIF FUND EXPENDITURES

15,000 $ 616,849

26,966 $ 802,897

26,966 $ 822,984

17,000 $ 789,760

TOTAL EXPENDITURES

$ 616,849

$ 802,897

$ 822,984

$ 789,760

$ 9,506,303 3,022,509 (822,984) $ 11,705,828

$ 11,705,828 3,560,266 (789,760) $ 14,476,334

TAX INCREMENT FINANCING FUND

OPERATING REVENUES

FUND BALANCE PROJECTIONS PROJECTED FUND BALANCE 10/1 TOTAL PROJECTED REVENUES TOTAL PROJECTED EXPENDITURES PROJECTED FUND BALANCE 9/30 TIF 1 PROJECTED FUND BALANCE 10/1 TOTAL PROJECTED REVENUES TOTAL PROJECTED EXPENDITURES PROJECTED FUND BALANCE 9/30 TIF 2 PROJECTED FUND BALANCE 10/1 TOTAL PROJECTED REVENUES TOTAL PROJECTED EXPENDITURES PROJECTED FUND BALANCE 9/30

$ 50,748 794,123 (796,018) $ 48,853

$ 48,853 988,471 (772,760) $ 264,564

$ 9,455,555 2,228,386 (26,966) $ 11,656,975

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

$ 11,656,975 2,571,795 (17,000) $ 14,211,770

165

TAX INCREMENT FINANCING FUND

TAX INCREMENT FINANCING

TAX INCREMENT FINANCING FUND No Personnel in this Department The Tax Increment Financing (TIF) fund was established in Fiscal Year 2006 to track property tax and

TAX INCREMENT FINANCING FUND

sales tax revenue, and associated expenses, for the City’s Tax Increment Financing agreements. The City established its first Reinvestment Zone in December 2005. The City now has three TIFs: the Montgomery Farm “Garden District”, the Central Business District (CBD) and Farm District Zone. Revenues from the TIF zones are used to pay for eligible infrastructure costs, including parking garages, U.S. 75 ramp reversals, and public streets and bridges within the defined TIF areas. The county also has an agreement with the city to contribute property taxes to the “Garden District” TIF. The Farm District Zone will not contribute to the TIF for the first 10 years.

ACCOMPLISHMENTS IN FY2023 Goal 1. Financially sound and transparent City government ●

Monitored compliance of the TIF agreements to ensure eligible infrastructure costs are verified prior to reimbursements.

●

Maintained fund reserves of $50,000 as required by the economic development agreement.

OBJECTIVES FOR FY2024 Goal 1. Financially sound and transparent City government ●

Continue to administer the financing plans for both TIFs as property tax and sales tax revenues materialize.

●

Continue to monitor compliance of the TIF agreements to ensure eligible infrastructure costs are verified prior to any reimbursements.

●

Continue to maintain a fund reserve of $50,000 as required by the economic development agreement.

166

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

TAX INCREMENT FINANCING FUND

TAX INCREMENT FINANCING: #1

TAX INCREMENT FINANCING FUND

EXPENDITURE SUMMARY

EXPENDITURE DETAIL

2021-2022 2022-2023 2022-2023 2023-2024 OPERATIONS ACTUAL BUDGET BUDGET AMENDED Economic Grant Expenses 586,849 758,931 779,018 755,760 SUBTOTAL $ 586,849 $ 758,931 $ 779,018 $ 755,760

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

TAX INCREMENT FINANCING FUND

2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL BUDGET BUDGET AMENDED Operations 586,849 758,931 779,018 755,760 Professional Services 15,000 17,000 17,000 17,000 DEPARTMENT TOTAL $ 601,849 $ 775,931 $ 796,018 $ 772,760

167

TAX INCREMENT FINANCING FUND

TAX INCREMENT FINANCING: #2

TAX INCREMENT FINANCING FUND

EXPENDITURE SUMMARY

168

2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL BUDGET BUDGET AMENDED Professional Services 15,000 26,966 26,966 17,000 DEPARTMENT TOTAL $ 15,000 $ 26,966 $ 26,966 $ 17,000

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

Under Construction: Allen Fire Station #6

CAPITAL PROJECT FUNDS

REVENUE & EXPENDITURE SUMMARY GENERAL OBLIGATION BOND FUND REVENUES

2021-2022

2022-2023

2023-2024

ACTUAL

BUDGET

AMENDED

BUDGET

Bond Proceeds

23,000,000

15,062,060

Net Premium

2,777,611

$ 25,777,611

$ 15,062,060

$ -

406,622

741,598

TOTAL NON-OPERATING REVENUES

$ 406,622

$ 741,598

TOTAL REVENUES

$ 26,184,233

$ 15,803,658

$ 741,598

2021-2022

2022-2023

2023-2024

ACTUAL

BUDGET

AMENDED

BUDGET

General Government

273,991

250,000

Public Safety

8,207

Public Works

4,835,907

Culture & Recreation

27,588,775 $ 32,706,880

8,891,000 $ 9,141,000

15,977,541 $ 16,227,541

2,530,000 $ 2,780,000

285,391

329,475

336,836

$ 32,992,271

$ 9,470,475

$ 16,557,016

$ 3,116,836

PROJECTED RESTRICTED FUND BALANCE 10/1

$ 49,769,921

$ 49,016,563

TOTAL PROJECTED REVENUES

15,803,658

741,598

TOTAL PROJECTED EXPENDITURES

PROJECTED RESTRICTED FUND BALANCE 9/30

$ 49,016,563

OPERATING REVENUES

TOTAL OPERATING REVENUES NON-OPERATING REVENUES

EXPENDITURES

TOTAL OPERATING EXPENDITURES Transfers Out TOTAL EXPENDITURES

CAPITAL PROJECT FUNDS

Interest

FUND BALANCE PROJECTIONS

(16,557,016)

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

(3,116,836)

$ 46,641,325

171

CAPITAL PROJECT FUNDS

GENERAL OBLIGATION BOND GENERAL OBLIGATION BOND FUND No Personnel in this Department The General Obligation Bond Fund was established to account for the proceeds of bond sales. In 2016 citizens authorized $93.15 million in bond sales for capital projects.

ACCOMPLISHMENTS IN FY2023 CAPITAL PROJECT FUNDS

Goal 1. Financially sound and transparent City government

172

●

Implemented the 2023-2027 Capital Improvement Program document.

OBJECTIVES FOR FY2024 Goal 1. Financially sound and transparent City government ●

Implement the current year in the 2024-2028 Capital Improvement Program document.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

CAPITAL PROJECT FUNDS

GENERAL OBLIGATION BOND GENERAL OBLIGATION BOND FUND

EXPENDITURE SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL BUDGET BUDGET AMENDED Maintenance 2,632,398 - - Professional Services 1,380,605 272,000 - 780,000 Debt Service 247,860 250,000 250,000 250,000 Capital 28,446,017 8,619,000 15,977,541 1,750,000 Transfers Out 285,391 329,475 329,475 336,836 DEPARTMENT TOTAL $ 32,992,271 $ 9,470,475 $ 16,557,016 $ 3,116,836

Ridgeview Drive Improvements

944,683

Stacy & Angel Intersection Improvements

53,050

Traffic Signal Upgrades

118,297

Greenville & Bethany Improvements

2,150

Land Acquisition

1,500,000

3,000,000

Cricket Field @ Spirit

199,426

City Hall Waterproofing

159,795

City Hall ACTV Renovation

7,033

Molsen/Environmental Discovery Center

168,104

1,133,324

1,450,000

Fire Station #6

8,207

Stephen G. Terrell Recreation Center

26,476,192

6,919,000

10,891,292

Public Art

127,530

200,000

952,925

300,000

181,550

Library Phase II Retrofit/ Expansion

CAPITAL PROJECT FUNDS

CAPITAL IMPROVEMENT PROJECTS*

2021-2022 2022-2023 2022-2023 2023-2024 CAPITAL IMPROVEMENT PROJECTS ACTUAL BUDGET BUDGET AMENDED

SUBTOTAL $ 28,446,017 $ 8,619,000 $ 15,977,541 $ 1,750,000

*The items listed are non-recurring capital expenses based on increased service to the community. TRANSFERS OUT DETAIL

2021-2022 2022-2023 2022-2023 2023-2024 TRANSFERS OUT ACTUAL BUDGET BUDGET AMENDED General Fund 285,391 329,475 329,475 336,836 SUBTOTAL $ 285,391 $ 329,475 $ 329,475 $ 336,836

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

173

CAPITAL PROJECT FUNDS

REVENUE & EXPENDITURE SUMMARY GENERAL CAPITAL PROJECTS FUND REVENUES

2021-2022

2022-2023

2023-2024

OPERATING REVENUES

ACTUAL

BUDGET

AMENDED

BUDGET

Charges for Services

805,533

100,000

Miscellaneous

251,939

50,000

Impact Fees

622,747

555,000

Reimbursements

14,000

50,000

Intergovernmental

769,934

882,000

1,177,415

882,000

$ 2,464,153

$ 1,637,000

$ 1,932,415

$ 1,637,000

Interest

267,817

800,460

Year End Transfer In

2,350,000

Operating Transfers In

CAPITAL PROJECT FUNDS

TOTAL OPERATING REVENUES

NON-OPERATING REVENUES

600,000

300,000

1,050,000

300,000

TOTAL NON-OPERATING REVENUES

$ 3,217,817

$ 1,100,460

$ 1,850,460

$ 1,100,460

TOTAL REVENUES

$ 5,681,970

$ 2,737,460

2021-2022 ACTUAL

General Government Public Safety

$ 3,782,875

$ 2,737,460

2022-2023

2023-2024

BUDGET

AMENDED

BUDGET

3,115,991

920,625

Public Works

4,684,160

750,000

Culture & Recreation

2,799,542

3,649,363

3,980,534

70,000

Community Development

71,968 $ 11,592,286

$ 3,649,363

$ 4,730,534

$ 70,000

$ 11,592,286

$ 3,649,363

$ 4,730,534

1,050,000 $ 1,120,000

EXPENDITURES

TOTAL OPERATING EXPENDITURES

Transfers Out TOTAL EXPENDITURES

FUND BALANCE PROJECTIONS

PROJECTED RESTRICTED FUND BALANCE 10/1

$ 35,209,556

$ 34,261,897

PROJECTED RESTRICTED FUND BALANCE 9/30

$ 34,261,897

$ 35,879,357

34,261,897

35,879,357

$ 34,261,897

$ 35,879,357

TOTAL PROJECTED REVENUES 3,782,875 2,737,460 TOTAL PROJECTED EXPENDITURES (4,730,534) (1,120,000) Restricted for:

CAPITAL IMPROVEMENT PROJECTS NON-BOND FUND

174

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

CAPITAL PROJECT FUNDS

GENERAL CAPITAL PROJECTS

GENERAL CAPITAL PROJECTS FUND No Personnel in this Department

The General Capital Projects Fund is used to account for resources used for the acquisition and/or construction of capital facilities by the City, except those financed by proprietary funds and not accounted for by another capital projects fund.

CAPITAL PROJECT FUNDS

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

175

CAPITAL PROJECT FUNDS

GENERAL CAPITAL PROJECTS

GENERAL CAPITAL PROJECTS FUND

CAPITAL PROJECT FUNDS

EXPENDITURE SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL BUDGET BUDGET AMENDED Operations 2,799,543 - - Supplies 113,897 - - Maintenance 75,721 - - Professional Services 2,230,424 1,970,000 841,333 70,000 Capital 6,372,701 1,679,363 3,889,201 Transfers Out - - - 1,050,000 DEPARTMENT TOTAL $ 11,592,286 $ 3,649,363 $ 4,730,534 $ 1,120,000 CAPITAL IMPROVEMENT PROJECTS*

2021-2022 2022-2023 2022-2023 2023-2024 CAPITAL IMPROVEMENT PROJECTS ACTUAL BUDGET BUDGET AMENDED The Farm Parking Garage 3,053,486 - AEC Sports Lightings & Audio/ Visual Upgrades 2,639,430 - - Molsen Farms - - 500,000 Eugene McDermott Park Trail 60,000 70,000 - 70,000 Bethany Intersection Improvements 8,000 - - Steam Locomotive and Caboose 11,000 - - SGT Park & Recreation Center 148,497 3,579,363 427,048 Ridgeview Dr - Chelsea to US75 87,647 - - Central Fire Renovation 494,496 - - Traffic Signal Detection Improvements 180,865 - - Streets and Alleys - - 750,000 Alma/ Ridgeview Drive Improvements 1,948,707 - - Public Safety Hardware 290,000 - - Public Safety Fence 504,059 - - SUBTOTAL $ 6,372,701 $ 3,649,363 $ 4,730,534 $ 70,000 *The items listed are non-recurring capital expenses based on increased service to the community.

TRANSFERS OUT DETAIL

2021-2022 2022-2023 2022-2023 2023-2024 TRANSFERS OUT ACTUAL BUDGET BUDGET AMENDED Neighborhood Revitalization Fund - - - 1,050,000 SUBTOTAL $ - $ - $ - $ 1,050,000

176

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

@sadiemarie12

ENTERPRISE FUNDS

REVENUE & EXPENSE SUMMARY WATER AND SEWER FUND

2021-2022 2022-2023 2022-2023 2023-2024 ACTUAL BUDGET BUDGET AMENDED 32,986,635 34,122,628 34,200,000 38,401,346 23,782,267 26,121,909 26,121,909 29,136,447 80,401 150,000 80,000 80,000 669,711 626,900 616,900 666,900 Miscellaneous* 565,381 305,000 1,205,000 335,000 TOTAL OPERATING REVENUES $ 58,084,395 $ 61,326,437 $ 62,223,809 $ 68,619,693 REVENUES OPERATING REVENUES Water Sales Sewer Charges Connections Service Charges

NON-OPERATING REVENUES Interest Intergovernmental Revenue

TOTAL REVENUES $ 59,811,796

$ 64,490,901

$ 65,388,273

$ 70,242,210

2021-2022 2022-2023 2022-2023 2023-2024 ACTUAL BUDGET BUDGET AMENDED Utility Collections 1,259,712 1,514,820 1,475,878 1,630,072 TOTAL GENERAL GOVERNMENT $ 1,259,712 $ 1,514,820 $ 1,475,878 $ 1,630,072

EXPENSES GENERAL GOVERNMENT

PUBLIC WORKS Water & Sewer Operating Expenses NTMWD Expenses Capital Improvement Projects Transfers Out

ENTERPRISE FUNDS

85,070 111,660 111,660 189,381 226,403 - - Operating Transfers In 1,415,928 3,052,804 3,052,804 1,433,136 TOTAL NON-OPERATING REVENUES $ 1,727,401 $ 3,164,464 $ 3,164,464 $ 1,622,517

8,707,501 10,646,686 10,638,106 11,255,424 29,253,584 34,117,281 34,387,228 38,953,797 7,576,000 7,293,500 9,490,448 7,316,337 5,096,622 7,747,277 6,120,329 7,139,210 TOTAL PUBLIC WORKS $ 50,633,707 $ 59,804,744 $ 60,636,111 $ 64,664,768

Debt Service $ 1,057,673 $ 2,601,866 $ 2,601,866

$ 2,623,608

TOTAL EXPENSES $ 52,951,092 $ 63,921,430 $ 64,713,855

$ 68,918,448

FUND BALANCE PROJECTIONS *PROJECTED WORKING CAPITAL 10/1

$ 14,805,995

$ 15,480,413

TOTAL PROJECTED REVENUES

65,388,273

70,242,210

TOTAL PROJECTED EXPENSES

PROJECTED WORKING CAPITAL 9/30

$ 15,480,413

$ 16,804,175

DAYS OPERATIONAL EXPENSES IN RESERVE Fund Balance Required: 90 to 120 days operational expenses

102

100

(64,713,855)

(68,918,448)

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

179

ENTERPRISE FUNDS

REVENUE

ENTERPRISE FUNDS

WATER AND SEWER FUND

2021-2022 2022-2023 2022-2023 2023-2024 OPERATING REVENUES ACTUAL BUDGET AMENDED BUDGET Water Sales 32,986,635 34,122,628 34,200,000 38,401,346 Sewer Charges 23,782,267 26,121,909 26,121,909 29,136,447 Penalties 434,096 500,000 540,000 540,000 Connections 80,401 150,000 80,000 80,000 Sewer Clean Outs 1,300 1,900 1,900 1,900 Charges for Services 234,315 125,000 75,000 125,000 Miscellaneous 426,247 10,000 850,000 150,000 Other Reimbursements 139,134 295,000 355,000 185,000 TOTAL OPERATING REVENUES $ 58,084,395 $ 61,326,437 $ 62,223,809 $ 68,619,693 NON-OPERATING REVENUES Intergovernmental Revenue 226,403 - - Interest on Investments 85,070 111,660 111,660 189,381 Operating Transfers In 1,415,928 3,052,804 3,052,804 1,433,136 TOTAL NON-OPERATING REVENUES $ 1,727,401 $ 3,164,464 $ 3,164,464 $ 1,622,517 TOTAL REVENUES $ 59,811,796 $ 64,490,901 $ 65,388,273 $ 70,242,210

Water & Sewer Fund Revenues Sewer Charges: 41.5 %

Connections: 0.1 % Service Charges: 0.9 % Miscellaneous: 0.5 % Interest: 0.3 % Intergovernmental: 0.0 % Operating Transfers In: 2.0 %

Water Sales: 54.7 %

180

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

ENTERPRISE FUNDS

EXPENSE BY CLASSIFICATION WATER AND SEWER FUND

2021-2022

% OF

CLASSIFICATION

ACTUAL

Personnel Services

5,430,457

Operations Operations - NTMWD Expenses Debt Service Payments Capital

2022-2023

% OF

REVISED

10.3%

7,219,310

4,050,211

7.6%

29,253,584

55.2%

1,054,173 490,045

CIP

7,576,000

Operating Transfers Out

5,096,622 $

52,951,092

% OF

BUDGET

11.2%

7,921,003

4,764,194

7.4%

4,891,993

7.1%

34,387,228

53.1%

38,953,797

56.5%

2.0%

2,598,366

4.0%

2,620,108

3.8%

0.9%

133,980

0.2%

76,000

0.1%

14.3%

9,490,448

14.7%

7,316,337

10.6%

9.6%

6,120,329

9.5%

7,139,210

10.4%

64,713,855

68,918,448

Water & Sewer Fund Expenses by Classification Operating Transfers Out: 10.4 %

Personnel Services: 11.5 %

Operations: 7.1 %

CIP: 10.6 %

11.5%

ENTERPRISE FUNDS

TOTAL

2023-2024

Capital: 0.1 % Debt Service Payments: 3.8 %

Operations - NTMWD Expenses: 56.5 %

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

181

ENTERPRISE FUNDS

WATER AND SEWER DIVISION

ENTERPRISE FUNDS

WATER AND SEWER FUND

182

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

ENTERPRISE FUNDS

WATER AND SEWER DIVISION WATER AND SEWER FUND

The Water and Sewer division is responsible for delivering potable water purchased from the North Texas Municipal Water District (NTMWD) to Allen customers and collecting wastewater from customers and delivering it to NTMWD sewer trunk lines.

ACCOMPLISHMENTS IN FY2023 Goal 4. High-performing City team providing resident-focused services ●

Water System was audited by the Texas Commission on Environmental Quality (TCEQ) Compliance Evaluation Investigation for Public Water and Wastewater Systems. No operational violations were noted. Superior Water System classification retained.

●

Filed Texas Water Development Board Annual Audit – Water loss reported at 9.19% for Calendar

●

Continued to proactively address EPA’s wastewater system inspection findings and support regional and local Capacity, Management, Operation and Maintenance (CMOM) plans with NTMWD.

●

Completed annual update to CMOM manual.

●

Continued ongoing sewer system efforts to reduce sewer system inflow and infiltration (I&I).

●

Continued the Fat Oil Grease (FOG) inspections with a three person crew to monitor the program.

Goal 2. Safe and livable community for all ●

Continued an effective water leak detection program to reduce water loss for the year.

●

Completed the 15th year of the commercial irrigation inspection program and reported results

ENTERPRISE FUNDS

Year 2020. Additional loss contributed to flushing of the system.

to the Council. ●

Continued 13th year of the residential irrigation system inspection program.

●

Continued implementation and work order/inspection input into CityWorks asset management software for infrastructure condition rating and work order processing.

●

Continued EPA mandated risk and resiliency for the water system.

●

Contracted with Aqua Backflow to provide online reporting for both commercial irrigation inspections and backflow reporting.

OBJECTIVES FOR FY2024 Goal 2. Safe and livable community for all ●

Maintain sanitary sewer system to minimize stoppages and back-ups; have no sewer discharges in violation of National Pollutant Discharge Elimination System (NPDES) rules; control and lessen sewer inflow and infiltration (I&I) and address 2015 EPA wastewater inspection corrective actions.

●

Monitor and update the City’s CMOM program and continue the Fats/Oil/Grease/Smoke (FOGS) crew, field asset management/work order software, continue PACP/MACP/LACP rating of the wastewater system.

●

Maintain an acceptable water loss of less than 10%.

●

Continue Commercial and Residential Irrigation inspection programs.

●

Continue use of CityWorks asset management/work order software.

●

Continue to increase the amount of wastewater lines to be camera inspected. CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

183

ENTERPRISE FUNDS

WATER AND SEWER DIVISION WATER AND SEWER FUND

EXPENSE SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL BUDGET BUDGET AMENDED Personnel Services 4,856,439 6,521,466 6,521,466 7,126,195 Operations 31,241,406 35,957,655 36,762,122 40,916,338 Supplies 353,876 579,080 580,080 603,720 Maintenance 605,885 610,920 622,920 966,000 Professional Services 413,434 448,866 404,766 520,968 Capital 490,045 645,980 133,980 76,000 Transfers Out 12,672,622 15,040,777 15,610,777 14,455,547 DEPARTMENT TOTAL $ 50,633,707 $ 59,804,744 $ 60,636,111 $ 64,664,768

ENTERPRISE FUNDS

PERSONNEL SUMMARY 2021-2022 2022-2023 2022-2023 2023-2024 FULL TIME ACTUAL BUDGET BUDGET AMENDED Civil Engineer* 1 1 1 1 Graduate Engineer* 1 1 1 1 Superintendent 1 2 2 2 Environmental Program Manager 1 1 1 1 Foreman 4 4 4 4 GIS Analyst*** 1 1 1 1 Environmental Health Specialist** 1 2 2 2 Engineering Coordinator* 1 1 1 1 Senior Construction Inspector* 0 0 1 1 Construction Inspector * 1 1 0 0 Backflow Inspector 1 1 1 1 Senior Code Compliance Officer** 0 1 1 1 Code Compliance Officer** 0.5 0 0 0 Crew Leader 18 19 19 20 Pump Station Operator 4 4 4 4 Equipment Operator 14 15 15 16 Meter Services Technician 8 6 6 6 Senior Admin Assistant 0 0 1 1 Administrative Assistant 1 1 0 0 Maintenance Worker 15 15 15 17 73.5 76 76 80 TOTAL FULL TIME PART TIME Customer Service Representative 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 TOTAL PART-TIME 74 76.5 76.5 80.5 TOTAL FULL-TIME-EQUIVALENT * These positions are under the supervision of the Engineering Dept. ** These positions are under the supervision of the Community Enhancement Dept. ***This position is under supervision of the Information Technology Department.

184

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

ENTERPRISE FUNDS

WATER AND SEWER DIVISION WATER AND SEWER FUND

CAPITAL EXPENSE LIST*

VEHICLES Ford Escape Fleet Vehicle

ENTERPRISE FUNDS

2022-2023 2022-2023 2023-2024 2021-2022 MACHINERY & EQUIPMENT BUDGET BUDGET ACTUAL AMENDED Monochlor, Water Quality injections system - 600,000 30,000 Replacement Flow Meter - 15,980 15,980 Replace Water Leak Detection Equipment - - 35,000 Power generator at Rowlett Tower - - 13,000 Trimble DA2 Line Survey Equipment - - 10,000 Trailer/Tools - - - 20,000 2022 Dri-Prime Cd 150S Diesel Pump 6” 40,699 - - 2022 Trailer For Deere 60G Tractor 11,395 - - 2022 C550 Flexitrac Cctv 48,481 - - 2022 Deere 60G Compact Excavator 77,851 - - 2022 Series 5-1000 Test Bench System 239,759 - - 2023 Pace Enclosed Trailer 11,079 - - 2022 Flo-Dar Sensor Assy 8,333 - - 2022 10’X8’ Trench Shoring Box V-Panel 23,630 - - Fl902 Logger 8,190 - - Cues Qz3 Pole Camera For Cctv Inspection 20,628 - - SUBTOTAL $ 490,045 $ 615,980 $ 103,980 $ 20,000 - 30,000 30,000 - - - 56,000 SUBTOTAL $ - $ 30,000 $ 30,000 $ 56,000

*The items listed are non-recurring capital expenses based on increased service to the community.

TRANSFERS OUT DETAIL

2021-2022 2022-2023 2022-2023 2023-2024 OPERATING TRANSFERS OUT ACTUAL BUDGET BUDGET AMENDED General Fund - 6,060,317 6,060,317 7,066,045 Replacement Fund 3,810,361 - - Risk Fund-Administrative costs - 60,012 60,012 73,165 SUBTOTAL $ 3,810,361 $ 6,120,329 $ 6,120,329 $ 7,139,210 CAPITAL PROJECTS TRANSFERS OUT Sewer Lift Station Maintenance 150,000 150,000 150,000 150,000 Pump Station Maintenance 125,000 125,000 125,000 125,000 Unprogrammed CIP 1,500,000 1,500,000 1,500,000 1,500,000 CBD Rehabilitation 595,000 595,000 595,000 595,000 Pay-as-you-go Contribution 5,106,000 4,878,500 4,878,500 3,536,220 Manhole Maintenance 45,000 45,000 45,000 45,000 CIP Funding 1,341,261 1,626,948 1,626,948 1,365,117 Monoclor System - - 570,000 SUBTOTAL $ 8,862,261 $ 8,920,448 $ 9,490,448 $ 7,316,337

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

185

ENTERPRISE FUNDS

WATER AND SEWER DIVISION WATER AND SEWER FUND PERFORMANCE MEASURES Water Loss Water loss is the difference between the volume of water purchased from NTMWD and the volume of water sold to customers.

Percentage of Water Loss

ENTERPRISE FUNDS

15.0%

11.0% 10.8% 9.6%

10.0%

10.3% 9.1%

10.0% 10.0% 9.0%

CY22

CY23 est.

CY24 proj.

5.0%

0.0%

CY20

CY21

CY Average

Last 3 Yr Average

Water Conservation Rebate

Actual Water Loss/Unaccounted for

Rebates Processed

1,200 983 900

933

950

600

500 400

300

186

FY2020

FY2021

FY2022

FY2023 est.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

FY2024 proj.

ENTERPRISE FUNDS

UTILITY BILLING & COLLECTIONS WATER AND SEWER FUND

The Utility Billing and Collections (UB) division is responsible for billing and processing payments from City utilities that include water, sewer, drainage, solid waste, household hazardous waste (HHW), and recycling services. With extensive customer contact, this division places a strong emphasis on customer service.

ACCOMPLISHMENTS IN FY2023 Goal 4. High-performing City team providing resident-focused services ●

Provided residents information on conservation with their monthly water bill.

●

Managed customer billing reviews for high water bills. Made account adjustments in accordance with department policy.

●

Continued to expand the number of online banking customers using electronic check deposits. without credit card fees.

●

Online payments and mail payments are processed via a lockbox, this process has reduced the time between processing and posting the payments to the customers’ account.

●

Service orders are sent electronically to Cityworks for our meter techs to complete. This expedites the time of the service order completion. Cost savings of paper and printing.

●

Provided “new-comer packets” via email; replaced the packets that were being mailed to the customer. Cost savings of printing and postage.

●

Saved daily reports on the department drive instead of printing, savings of time and paper.

●

Continued to promote the 20% senior citizen discount for residential solid waste fees.

●

Offered options for the customer to pay their bills by utilizing the City’s new Customer Service

ENTERPRISE FUNDS

This allowed us to receive customer payments via the internet and deposit them electronically

Portal (CSS). ●

Managed new account establishment under federal “Red Flag” guidelines to prevent residents from setting up accounts using someone else’s identity.

●

Managed account records to prevent unauthorized disclosure of resident account information to 3rd parties.

●

Worked directly with the Public & Media Relations Office to maintain our site on the COA website.

●

Underwent annual financial audit without any audit deficiencies noted.

●

Maintained fiscal responsibility with the UB division budget.

●

Worked directly with PAMRO to provide residents information concerning their monthly water bill and rate increases.

●

Completed customer service training for Utility Billing Customer Service Representatives.

●

Informed the citizens of important information utilizing the “bill stuffer” program and space allocation in the utility bill as an avenue of communication with our citizens.

●

Provided a high level of service to each customer with a courteous, efficient, and professional manner.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

187

ENTERPRISE FUNDS

OBJECTIVES FOR FY2024 Goal 4. High-performing City team providing resident-focused services Objective – Develop and maintain proactive City communications policies, strategies, and tools to inform the community ●

Increase AMI Water Smart customer portal registration to 50% of customers served.

●

Continue working with water conservation to provide residents information on conservation topics on their monthly City Utility Bill.

●

Manage the utility bill “stuffer” program and space allocation to provide all City Departments access to this communications avenue with citizens.

●

Consistently and equitably manage account adjustments for high water use; treating each review request individually.

●

Continue to learn the new Tyler Munis Utility Billing Software reporting options for the department and Finance.

●

Utility Billing Supervisor will update operating procedures as necessary to conform to AMI implementation and conversion, and Tyler Enterprise R.M.S.

ENTERPRISE FUNDS

●

Continue to educate citizens about the online credit card bill pay and bank drafting program to increase citizen acceptance and participation.

●

Initiate even time period billing for customer accounts based on Advanced Meter Infrastructure (AMI) capabilities. Varying bill period lengths is a key customer concern.

●

Incorporate the new Customer Experience Specialist position to serve as Utility Billing’s Water Smart subject matter expert.

●

Implement new Paymentus customer payment system that allows “ single sign-on “ payments when on the Water Smart customer portal. Paymentus also allows the City to begin accepting account payments over the phone while meeting Payment Card Industry (PCI) standards of security.

●

Increase the number of customers accepting e-billing and electronic payments to reduce hardcopy bill printing and mailing costs.

188

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

ENTERPRISE FUNDS

UTILITY BILLING & COLLECTIONS WATER AND SEWER FUND

EXPENSE SUMMARY

CLASSIFICATION Personnel Services Operations Supplies Maintenance Professional Services

2021-2022 2022-2023 2022-2023 2023-2024 ACTUAL BUDGET BUDGET AMENDED 574,018 697,844 697,844 794,808 79,521 142,166 130,291 135,341 8,831 4,345 11,000 8,000 445 - - 596,897 670,465 636,743 691,923 DEPARTMENT TOTAL $ 1,259,712 $ 1,514,820 $ 1,475,878 $ 1,630,072 PERSONNEL SUMMARY

TOTAL FULL-TIME-EQUIVALENT

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

ENTERPRISE FUNDS

2021-2022 2022-2023 2022-2023 2023-2024 FULL TIME ACTUAL BUDGET BUDGET AMENDED Utility Billing Manager 0 0 0 1 Utility Billing Supervisor 1 1 1 0 Utility Billing Coordinator 1 1 1 1 Customer Experience Specialist 0 0 0 1 Sr. Customer Service Representative 2 2 2 2 Customer Service Representative 5 5 5 5 9 9 9 10 TOTAL FULL TIME

189

ENTERPRISE FUNDS

UTILITY BILLING & COLLECTIONS WATER AND SEWER FUND PERFORMANCE MEASURES Utility Accounts

Utility Accounts per Employee

# of Accounts

ENTERPRISE FUNDS

32k

33,128

33,628

35,041

6,000

35,500

Accounts per Employee

33k

5,500

32,560

5,000

31k

4,500 4,000

30k

29k

3,500

2020

2021 # of Accounts

Bill Payments

2022

2023 est. Accounts per Employee

Average Percentage of Bill Payments Received On Time

100%

90%

3,000

2024 proj.

90%

91%

2020

2021

93%

2022

2023 est.

95%

80%

70%

60%

50%

190

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

2024 proj.

ENTERPRISE FUNDS

WATER AND SEWER: DEBT SERVICE WATER AND SEWER FUND

EXPENSE SUMMARY 2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL BUDGET BUDGET AMENDED Debt Service 2,207,673 2,601,866 2,601,866 2,623,608 DEPARTMENT TOTAL

$ 2,207,673

$ 2,601,866

$ 2,623,608

EXPENSE DETAIL DEBT SERVICE Principal Interest Expense Miscellaneous Debt Expense SUBTOTAL

2022-2023 BUDGET 1,575,000 1,019,366 7,500

2022-2023 AMENDED 1,575,000 1,019,366 7,500

2023-2024 BUDGET 1,645,000 970,308 8,300

3,800 $ 2,207,673

$ 2,601,866

$ 2,623,608

DEBT SCHEDULE Fiscal Year

Total Principal

Interest*

Debt Service

WATER & SEWER REVENUE BONDS 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 2040 2041

1,645,000 1,420,000 1,200,000 1,230,000 1,260,000 1,305,000 1,370,000 1,440,000 1,505,000 1,565,000 1,625,000 1,695,000 1,770,000 1,835,000 1,905,000 1,285,000 1,055,000 715,000

970,308 929,700 892,950 862,950 823,900 780,200 716,750 650,100 585,100 522,450 457,300 389,600 319,000 251,450 181,300 108,400 60,300 21,450

2,615,308 2,349,700 2,092,950 2,092,950 2,083,900 2,085,200 2,086,750 2,090,100 2,090,100 2,087,450 2,082,300 2,084,600 2,089,000 2,086,450 2,086,300 1,393,400 1,115,300 736,450

TOTAL

$ 25,825,000

$ 9,523,208

$ 35,348,208

ENTERPRISE FUNDS

Debt Issuance Cost

2021-2022 ACTUAL 1,150,000 1,050,373 3,500

*Interest is not adjusted for accruals

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

191

ENTERPRISE FUNDS

WATER AND SEWER: DEBT SERVICE WATER AND SEWER FUND

ENTERPRISE FUNDS

DEBT SERVICE REQUIREMENT

192

Required Required Total Balance Date of Amount Interest Maturity as of Principal Interest* Required Bond Series Issue Issued Rate Date 10/1/2023 2023-2024 2023-2024 2023-2024 WATER & SEWER REVENUE BONDS: 2013 10/15/13 3,370,000 2%-3% 06/01/25 645,000 385,000 19,350 404,350 2014 05/01/14 1,280,000 2.09% 06/01/24 120,000 120,000 2,508 122,508 2018 08/15/18 9,330,000 3.36% 06/01/38 7,640,000 375,000 316,800 691,800 2019 06/10/19 3,845,000 2%-4% 06/01/39 3,230,000 160,000 116,100 276,100 06/29/20 5,120,000 3%-4% 09/30/40 4,320,000 185,000 194,750 379,750 2020 2021 06/01/21 10,675,000 2%-5%% 08/02/05 9,870,000 420,000 320,800 740,800 $33,620,000 $25,825,000 $1,645,000 $970,308 $2,615,308 TOTAL *Required interest is not adjusted for accruals BOND RATINGS

The ratings on the City’s Water & Sewer Revenue Debt were reaffirmed at AAA by Standard and Poor’s in June 2021.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

ENTERPRISE FUNDS

REVENUE & EXPENSE SUMMARY SOLID WASTE FUND

2021-2022 2022-2023 2022-2023 2023-2024 ACTUAL BUDGET BUDGET AMENDED 5,583,773 6,160,816 6,160,816 6,656,772 1,309,395 1,224,000 1,224,000 1,266,000 201,300 225,760 225,760 228,594 96,362 92,966 90,206 90,089 87,552 100,000 95,000 95,000 Miscellaneous 36,500 36,500 136,500 36,500 TOTAL OPERATING REVENUES $ 7,314,882 $ 7,840,042 $ 7,932,282 $ 8,372,955 REVENUES OPERATING REVENUES Garbage Fees Commercial Garbage Fees Household Hazardous Waste Recycling Revenues Composting Revenue

NON-OPERATING REVENUES Interest

7,087 35,935 35,935 25,181 $ 35,935

$ 35,935

$ 25,181

TOTAL REVENUES $ 7,321,969

$ 7,875,977

$ 7,968,217

$ 8,398,136

2021-2022 2022-2023 2022-2023 2023-2024 ACTUAL BUDGET BUDGET AMENDED 1,224,538 1,601,203 1,581,864 5,092,961 2,540,069 2,853,571 2,833,276 2,858,276 3,325,000 3,411,442 3,382,299 600,000 300,000 300,000 300,000 295,119 333,105 333,105 364,774 TOTAL EXPENSES $ 7,984,726 $ 8,499,321 $ 8,430,544 $ 8,616,011

EXPENSES PUBLIC WORKS Solid Waste Solid Waste Services (NTMWD) Contractual Services (CWD) Capital Improvement Projects Transfers Out

ENTERPRISE FUNDS

TOTAL NON-OPERATING REVENUES $ 7,087

FUND BALANCE PROJECTIONS PROJECTED WORKING CAPITAL 10/1

$ 2,960,613

$ 2,498,286

TOTAL PROJECTED REVENUES

7,968,217

8,398,136

TOTAL PROJECTED EXPENSES

PROJECTED WORKING CAPITAL 9/30

$ 2,498,286

$ 2,280,411

DAYS OPERATIONAL EXPENSES IN RESERVE

112

100

(8,430,544)

(8,616,011)

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

193

ENTERPRISE FUNDS

SOLID WASTE

ENTERPRISE FUNDS

SOLID WASTE FUND

194

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

ENTERPRISE FUNDS

SOLID WASTE SOLID WASTE FUND

The Solid Waste Fund represents the financial activity related to solid waste collection and disposal, including recycling services and management of household hazardous waste (HHW). Seventy-nine percent of revenues are used to fund contracts with the North Texas Municipal Water District (NTMWD), the City’s franchised waste disposal vendor (Community Waste Disposal), and the City’s litter collection contract for parks, greenbelts, and along US75. The fund also supports employees who manage solid waste customer service; educate citizens and youth through environmental programs; run HHW education and collection programs for HHW and the Chemical Reuse Center in coordination with the Plano Reuse Center; and provides support staff to Keep Allen Beautiful.

ACCOMPLISHMENTS IN FY2023 Goal 4. High-performing City team providing resident-focused services ●

Collaborated with the Parks Department to promote environmental education through Parks Continued recycling at the City’s large parks and the Allen Event Center; coordinated the annual Trees for Allen community beautification program.

●

Continued to provide HHW services to residents through partnership with the City of Plano. HHW payments to Plano: $70,680.

●

Continued the Community Waste Disposal (CWD) contract for solid waste collection and recycling services: $3,382,299; and with NTMWD for transfer station and landfill activities: $2,653,276.

●

Participated in NCTCOG workshops, completed requested surveys. Began participation in the NCTCOG regional recycling survey and educational program.

●

Created regional partnerships to provide environmental and natural resource education at Allen

ENTERPRISE FUNDS

youth camp programs. ●

ISD, the AISD STEAM Center, private schools, civic groups, homeschools, Scouts and the general public. Continued to partner with Allen ISD schools to create or expand outdoor education through pollinator and vegetable gardens. Expanded the “Adopt-A-Roadway/Waterway/Spot” program to focus on litter and water resources. ●

Met education-related standards for mandated Texas Pollutant Discharge Elimination System (TPDES) program at special events & through public education.

Goal 2. Safe and livable community for all ●

Continued to fund the litter collection contract managed by Parks & Recreation: $215,000.

●

Assisted the Keep Allen Beautiful Board (KAB) in the successful execution of key events: Allen Recycles Day, National Planting Day and the Educator Expo. Prepared competitive nominations through professional organizations, which resulted in 4 winning applications.

●

Received top awards from Keep America Beautiful, STAR North Texas, STAR and North Texas Corporate Recycling Association (NTCRA). KAB provided $2000 in legacy scholarships through Allen Foundation for Schools. Additionally, KAB awarded 16 Waste Works Awards jointly with CWD to support AISD environmental education in schools.

●

Received the Outstanding Project Award, Presented by Keep Allen Beautiful in partnership with Connemara Meadow Nature Preserve, this award is presented to Texas communities for their outstanding overall efforts to keep their communities beautiful.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

195

ENTERPRISE FUNDS Goal 5. Engaged and connected Allen community ●

Brought Allen youth forward for Council recognition through the Recycled Art Contest. The Arbor Day poster contest was conducted virtually and established the Keep Allen Beautiful Youth Advisory Committee .

●

Continued to meet the public expectation of quality environmental services; HHW, waste, and recycling.

OBJECTIVES FOR FY2024 Goal 1. Financially sound and transparent City government ●

Use grant funds & enterprise fund money to promote effective environmental management programs.

●

Continue to provide HHW services to residents through partnership with the City of Plano. HHW payments to Plano: $70,536.

●

Continue to provide effective environmental programs and education that impacts the region through cooperative sharing of programs, promotions and educational materials.

Goal 2. Safe and livable community for all

ENTERPRISE FUNDS

●

Continue funding the City litter collection contract managed by Parks and Recreations Department: $215,000.

●

Assist the Keep Allen Beautiful Board (KAB) to organize for the successful execution of key events: Allen Recycles Day, Great American Cleanup, National Planting Day, Earth Day and the Educator Expo.

●

Prepare competitive nominations for awards and City/public recognition to environmental groups such as Keep America/Keep Texas Beautiful, STAR North Texas, STAR, North Texas Corporate Recycling Association (NTCRA), and the Texas Solid Waste Association of North America (TxSWANA).

Goal 4. High-performing City team providing resident-focused services ●

Assist the KAB Board in their efforts to support youth education, youth projects and youth recognition through the KAB/Donna Kliewer Scholarship and the Mardy & Lisa Brown Memorial Scholarship, Waste Works Awards, and organizing a number of youth-focused environmental competitions designed to allow for City Council recognition of deserving school-aged citizens.

●

Continue to meet the public expectation of quality environmental services: HHW, waste, recycling and composting.

196

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

ENTERPRISE FUNDS

SOLID WASTE SOLID WASTE FUND

EXPENSE SUMMARY

CLASSIFICATION Personnel Services Operations Supplies Maintenance Professional Services Transfers Out

2021-2022 2022-2023 2022-2023 2023-2024 ACTUAL BUDGET BUDGET AMENDED 702,849 827,718 827,718 846,779 2,525,258 2,765,318 2,765,433 2,767,522 34,349 44,780 44,780 44,780 11,405 8,050 8,050 8,050 3,815,746 4,220,350 4,151,458 4,284,106 895,119 633,105 633,105 664,774 DEPARTMENT TOTAL $ 7,984,726 $ 8,499,321 $ 8,430,544 $ 8,616,011 PERSONNEL SUMMARY

2021-2022 ACTUAL 1 2 1 0.5 1 1 0 2 8.5

2022-2023 BUDGET 1 2 1 1 1 0 1 2 9

2022-2023 AMENDED 1 2 1 1 1 0 1 2 9

2023-2024 BUDGET 1 2 1 1 1 0 1 2 9

TOTAL FULL TIME 8.5 9 9 9 TOTAL FULL-TIME-EQUIVALENT *This position is under the supervision of the Community Enhancement Department

ENTERPRISE FUNDS

FULL TIME Waste Services Manager Education Specialist Commercial Waste Services Specialist Code Compliance Officer* Crew Leader Customer Service Representative Senior Customer Service Representative HHW Maintenance Worker

TRANSFERS OUT DETAIL 2021-2022 2022-2023 2022-2023 2023-2024 OPERATING TRANSFERS OUT ACTUAL BUDGET BUDGET AMENDED Risk Management Admin Costs 4,180 6,221 6,221 7,702 General Fund 236,068 261,913 261,913 284,496 Water & Sewer Fund 50,811 60,739 60,739 68,019 General Fund PC Lease 1,726 1,726 1,726 1,726 Service Center Cost Allocation 2,334 2,506 2,506 2,831 SUBTOTAL $ 295,119 $ 333,105 $ 333,105 $ 364,774 CAPITAL PROJECTS TRANSFERS OUT Alley Repairs 600,000 300,000 300,000 300,000 SUBTOTAL $ 600,000 $ 300,000 $ 300,000 $ 300,000

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

197

ENTERPRISE FUNDS

SOLID WASTE SOLID WASTE

PERFORMANCE MEASURES Recycling

Recyclable Trash Diverted

Tons

15,000

15,031

16,989

62.5

17,900

17,000

10,000 5,000

ENTERPRISE FUNDS

15,815

58.42

58.65

2020

2021

60 55

2022

Recyclable Trash Diverted

2023 est.

2024 proj.

Pounds per Household

20,000

Pounds Per Household/ Month

Trash Collection Complaints CWD is contractually obligated to achieve <1.1 service inquiries per 1,000 service opportunities.

Customer Complaints per 1,000 Service Opportunities

0.60 0.40

0.33

0.29

0.42

0.40

2022

2023 est.

2024 proj.

0.20 0.00

2020

2021

Household Hazardous Waste Collection

Curbside Participants

10,800

10,450

10,200 9,600 9,000

7,200

2,613

2,686

2,500

2,700

3,600

7,892

7,934

2020

2021

2,400 1,800

2,100

1,200

2022

Pounds of Reusable Chemicals

198

10,600

3,000

8,400 7,800

10,500

2023 est.

2024 proj.

Curbside Participants

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

600

Pounds of Reusable Chemicals

Household Hazardous Waste Collections

ENTERPRISE FUNDS

REVENUE & EXPENSE SUMMARY DRAINAGE FUND

2021-2022 2022-2023 2022-2023 2023-2024 ACTUAL BUDGET AMENDED BUDGET 171,800 70,000 50,000 70,000 1,812,267 2,221,269 2,209,140 2,254,200 2,324,200 TOTAL OPERATING REVENUES 1,984,067 2,291,269 2,259,140

REVENUES OPERATING REVENUES Inspection Fees Drainage Fees

NON-OPERATING REVENUES Interest Other Reimbursements

8,032 14,056 16,114 16,628 25,328 5,000 22,000 15,000 31,628 TOTAL NON-OPERATING REVENUES 33,360 19,056 38,114 TOTAL REVENUES $ 2,017,427

$ 2,310,325

$ 2,297,254

$ 2,355,828

Transfers Out

TOTAL EXPENSES $ 1,756,535

$ 2,393,071

$ 2,280,750

$ 2,567,948

ENTERPRISE FUNDS

2021-2022 2022-2023 2022-2023 2023-2024 ACTUAL BUDGET AMENDED BUDGET 1,244,884 1,859,544 1,747,223 1,940,687 86,604 91,770 91,770 183,992 425,047 441,757 441,757 443,269 $ 2,567,948 TOTAL PUBLIC WORKS $ 1,756,535 $ 2,393,071 $ 2,280,750

EXPENSES PUBLIC WORKS Drainage Operating Expenses Capital Expenses

FUND BALANCE PROJECTIONS PROJECTED WORKING CAPITAL 10/1

$ 1,167,899 $ 1,184,403

TOTAL PROJECTED REVENUES

2,297,254 2,355,828

TOTAL PROJECTED EXPENSES

PROJECTED WORKING CAPITAL 9/30

$ 1,184,403

$ 972,283

DAYS OPERATIONAL EXPENSES IN RESERVE Fund Balance Required: 90 to 120 days operational expenses

197

149

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

(2,280,750)

(2,567,948)

199

ENTERPRISE FUNDS

DRAINAGE

ENTERPRISE FUNDS

DRAINAGE FUND

200

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

ENTERPRISE FUNDS

DRAINAGE DRAINAGE FUND

The drainage division maintains drainage inlets, storm sewers, open drainage channels and ditches to assure they remain free of vegetation and hazardous waste. Sedimentation must be controlled, and channels should carry water runoff flow as designed.

ACCOMPLISHMENTS IN FY2023 Goal 2. Safe and livable community for all ●

No homes and no businesses were flooded during heavy rain events.

●

Maintained street sweeping frequency of twice monthly on arterial and thoroughfares and once monthly on collectors; added new roads to the sweeping plan based on funds made available by a lower cost street sweeping contract; part of Texas Pollutant Discharge Elimination System (TPDES) permit requirements. Maintained drainage ways with the Gradall and Mini Excavator.

●

Implemented 15th year tasks in the City’s TPDES permit.

●

Continued the 13th year of Drainage Technician; Inspecting and verifying outfall structures and dry weather inspections utilizing GIS data collector and CityWorks asset management system as required in the City’s TPDES Permit.

●

Worked with Engineering to continue to meet TPDES permit requirements.

●

Utilized Concrete mixer truck for delivery of concrete to Drainage, Streets, Water & Sewer, and Parks.

●

Provided funding for the City’s Mosquito control and testing program.

OBJECTIVES FOR FY2024

ENTERPRISE FUNDS

●

Goal 2. Safe and livable community for all ●

Inspect and clear all storm sewer inlets after major storm events.

●

Implement 16th year tasks in the City’s TPDES phase one permit.

●

Fund the development of the City’s TPDES phase two permit.

●

Continue installation of curb inlet markers in support of the storm drain marking program.

●

Maintain drainage structures or channels to prevent flooding.

●

Continue to ensure the drainage system is clear of debris: Drainage Maintenance: $403,763; Contract mowing of greenbelts: $85,000; Contract street sweeping: $75,000.

●

Continue funding of costs of NPDES Stormwater Management Best Practices Manual from COG: $7,500 and share of COG Stormwater Management Program: $5,500.

●

Continue to rapidly respond to citizen’s calls and concerns related to drainage and stormwater.

●

Continue financial support of Environmental Health’s response to mosquito related issues (primarily West Nile Virus and Zika virus).

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

201

ENTERPRISE FUNDS

DRAINAGE DRAINAGE FUND

EXPENSE SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL BUDGET BUDGET AMENDED Personnel Services 599,765 756,259 756,259 859,037 Operations 253,908 244,809 258,459 257,969 Supplies 34,076 57,000 65,000 72,000 Maintenance 224,072 418,963 486,989 450,463 Professional Services 133,063 382,513 180,516 301,218 Capital 86,604 91,770 91,770 183,992 Transfers Out 425,047 441,757 441,757 443,269 DEPARTMENT TOTAL $ 1,756,535 $ 2,393,071 $ 2,280,750 $ 2,567,948

ENTERPRISE FUNDS

PERSONNEL SUMMARY 2021-2022 2022-2023 2022-2023 2023-2024 FULL TIME ACTUAL BUDGET BUDGET AMENDED Construction Inspector * 1 1 1 1 Drainage Inspector 1 1 1 1 Crew Leader 1 1 1 1 Equipment Operator 2 2 2 2 Concrete Repair Specialist 1 1 1 1 Maintenance Worker 3 3 3 4 9 9 9 10 TOTAL FULL TIME 9 9 9 10 TOTAL FULL-TIME-EQUIVALENT *This position is under the supervision of Engineering.

CAPITAL EXPENSE LIST*

2021-2022 2022-2023 2022-2023 2023-2024 Load Trailer 6,000 - - Message Board 16,049 - - Salt Spreader 26,647 - - Ice Control Sprayer (2) 18,507 - - Salt Brine Maker 5,638 - - Scag Mower 13,763 - - Arrow Board - - - 7,599 Electronic Message Boards - - - 30,098 Mower Trailer for Scag Mowers - - - 11,295 Skag Mower - - - 55,000 Snow Plow - - - 80,000 Skag Mower - 63,000 63,000 Snow Plow - 28,770 28,770 SUBTOTAL $ 86,604 $ 91,770 $ 91,770 $ 183,992 *The items listed are non-recurring capital expenses based on increased service to the community. TRANSFERS OUT DETAIL

2021-2022 2022-2023 2022-2023 2023-2024 OPERATING TRANSFERS OUT ACTUAL BUDGET BUDGET AMENDED Risk Management Admin Costs 4,917 7,319 7,319 7,702 General Fund Admin Support 410,731 424,495 424,495 424,598 Service Center Cost Allocation 7,369 7,913 7,913 8,939 General Fund PC Lease 2,030 2,030 2,030 2,030 SUBTOTAL $ 425,047 $ 441,757 $ 441,757 $ 443,269 202

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

ENTERPRISE FUNDS

DRAINAGE DRAINAGE FUND

PERFORMANCE MEASURES Street Sweeping Arterial and collector roads are swept during the year in order to remove debris for aesthetics, safety, and for TPDES permit compliance. These are actual “curb miles” of streets swept. The number of curb miles is larger than the number of street miles in Allen because there are at least two curb miles per mile of road (one curb on each side) and up to four curbs on roads with medians. Arterials are swept twice monthly and collectors are swept once per month. The number of curb miles swept has grown due to the increase in roads.

Curb Miles Swept 677 650

650 600 550

550 500

506

2020

2021

ENTERPRISE FUNDS

700

450 400

2022

2023 est.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

2024 proj.

203

ENTERPRISE FUNDS

REVENUE & EXPENSE SUMMARY GOLF COURSE FUND

2021-2022 2022-2023 2022-2023 2023-2024 ACTUAL BUDGET BUDGET AMENDED 3,475,777 3,273,980 3,398,565 3,706,315 519,021 461,008 504,375 531,563 176,097 171,488 171,488 180,232 328,826 395,000 380,000 385,000 47,300 60,000 60,000 60,000

REVENUES OPERATING REVENUES Greens Fees Concession Sales Retail Store Lesson Fees Facility Rentals

$ 4,547,021

TOTAL OPERATING REVENUES

$ 4,361,476

$ 4,514,428

$ 4,863,110

(300) 10,299 - 10,200 Interest 10,328 - 2,326 -$300 TOTAL NON-OPERATING REVENUES $ 20,627 $ 0 $ 12,526

ENTERPRISE FUNDS

NON-OPERATING REVENUES Reimbursements and Contributions

TOTAL REVENUES $ 4,567,648 $ 4,361,476 $ 4,526,954

EXPENSES Personnel Services Operations

$ 4,862,810 2021-2022 2022-2023 2022-2023 2023-2024 ACTUAL BUDGET BUDGET AMENDED 1,738,744 2,100,991 2,108,758 2,156,792 1,733,333 1,808,871 2,232,902 2,398,603 TOTAL EXPENSES $ 3,472,077 $ 3,909,862 $ 4,341,660 $ 4,555,395 FUND BALANCE PROJECTIONS

204

PROJECTED WORKING CAPITAL 10/1

$ 2,416,149 $ 2,601,443

TOTAL PROJECTED REVENUES

4,526,954 4,862,810

TOTAL PROJECTED EXPENSES

PROJECTED WORKING CAPITAL 9/30

$ 2,601,443 $ 2,908,858

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

(4,341,660)

(4,555,395)

ENTERPRISE FUNDS

GOLF COURSE GOLF COURSE FUND

ENTERPRISE FUNDS

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

205

ENTERPRISE FUNDS

GOLF COURSE GOLF COURSE FUND

The Golf Course Fund was established to support the daily operations of the golf course in providing recreational opportunities for the Citizens of Allen and the surrounding region. The course closed in October 2011 to begin a year-long renovation to improve playability, as well as course and homeowner safety. Newly rebranded as The Courses at Watters Creek, the facility re-opened in January 2013 with a redesigned 18hole course and driving range. The Players 9-hole course and the Futures 6-hole course opened for play in September 2013. The re-named Grill 33 received a minor remodel to enhance guests’ experiences.

ACCOMPLISHMENTS IN FY2023 Goal 1. Financially sound and transparent City Government Objective – Deliver City services in the most cost-effective and efficient manner ●

Completed implementation of foreUP software.

ENTERPRISE FUNDS

Goal 3. Vibrant community with lively destinations and successful commercial centers Objective – Have an “Allen” sense of place and its own identity known by residents ●

Initiated planning for expanded services to be offered at the Performance Enhancement Center.

Goal 4.High-Performing City team providing resident-focused services Objective – Maintain & enhance a city organization culture emphasizing professionalism, results & performance accountability ●

Purchased a new beverage cart to provide better service to patrons.

OBJECTIVES FOR FY2024 Goal 1. Financially Sound and Transparent City Government Objective – Have diversified revenue sources for the City ●

Promote and support the Pro Golfers Association (PGA) Hope Program by offering playing and instructional opportunities.

Goal 4. High-performing City team providing resident-focused services Objective - Hire, develop and retain a top-quality City workforce ●

Conduct an evaluation of the golf pro shop staffing model to identify potential improvements needed to attract PGA Members/Associates to help create junior golf programs.

206

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

ENTERPRISE FUNDS

GOLF COURSE GOLF COURSE FUND

EXPENSE SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL BUDGET BUDGET AMENDED Personnel Services 1,738,744 2,100,991 2,108,758 2,156,792 Operations 586,161 584,499 904,201 1,025,487 Supplies 235,009 222,348 325,105 221,641 Maintenance 220,155 107,841 109,244 108,625 Professional Services 692,008 894,183 894,352 1,042,850 DEPARTMENT TOTAL $ 3,472,077 $ 3,909,862 $ 4,341,660 $ 4,555,395 PERSONNEL SUMMARY

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

ENTERPRISE FUNDS

2021-2022 2022-2023 2022-2023 2023-2024 FULL TIME ACTUAL BUDGET BUDGET AMENDED Golf Director 1 1 1 1 Golf Superintendent 1 1 1 1 Food & Beverage Supervisor 1 1 1 1 Head Golf Pro 1 1 1 1 Golf Assistant Superintendent 1 1 1 1 Chemical Technician 1 1 1 1 First Assistant Golf Specialist 1 1 1 1 Irrigation Technician 1 1 1 1 Parks Maintenance Technician 1 1 0 0 Golf Equipmment Specialist 0 0 1 1 Assistant Golf Professional 2 2 0 0 Golf Specialist 0 0 1 1 Lead Golf Range Golf Attendant 0 0 1 1 Maintenance Worker 8 8 8 8 Sous Chef 0 0 1 1 Lead Food & Beverage Specialist 1 1 1 1 Lead Golf Attendant 1 1 1 1 21 21 22 22 TOTAL FULL TIME PART TIME Customer Service Representative 0.5 0.5 0.5 0.5 Assistant Golf Professional 0.3 0.3 0.3 0.3 Golf Specialist 0 0 0 0 Administrative Assistant 0.5 0.5 0.5 0.5 Range Attendant 1.2 1.2 1.2 1.2 Golf Attendant 1.78 1.78 1.78 1.78 Food & Beverage Specialist 1.9 1.9 1.9 1.9 Maintenance Worker 3.01 3.01 2.01 2.01 9.19 9.19 8.19 8.19 TOTAL PART TIME TEMPORARY Maintenance Worker 0.96 0.96 0.96 0.96 Golf Attendant 0.75 0.75 0.75 0.75 Food & Beverage Specialist 0.24 0.24 0.24 0.24 Beverage Cart Attendant 0 0 0 0 1.95 1.95 1.95 1.95 TOTAL TEMPORARY 32.14 32.14 32.14 32.14 TOTAL FULL-TIME-EQUIVALENT

207

ENTERPRISE FUNDS

GOLF COURSE GOLF COURSE FUND

PERFORMANCE MEASURES Rounds Produced & Cost per Maintained Acre

80,000

$8,000

60,000

$6,000

40,000

$4,000

20,000

$2,000

2020

Proj. Rounds

$40

2024 Proj.

Cost / Acre Goal

Revenue/Sales $58.19

$58.08

$2.43

$2.55

$10.45

$10.31

$6.9

$6.85

$37.78

$38.41

$38.37

2022

2023 est.

2024 proj.

$2.45

$10.22

$6.61

$37.78

2020

2021

Merchandise

Driving Range

$2.28 $8.57

$6.38

$35 $35.78 $30

Cost / Acre

$57.06

$55

$45

2023 Est.

$57.06

$53.01

$50

2022

Rounds Goal

Revenue per Golfer

$60

208

2021

Cost per Acre

ENTERPRISE FUNDS

Rounds

Rounds & Cost Per Acre

Food & Bevg.

Green Fees

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

Total Goal

ENTERPRISE FUNDS

REVENUE & EXPENSE SUMMARY ALLEN EVENT CENTER FUND

2021-2022 2022-2023 2022-2023 2023-2024 ACTUAL BUDGET BUDGET AMENDED - 761,200 761,200 880,802 - 1,938,700 2,049,220 2,205,618 - 57,395 48,145 48,505 - 351,963 426,963 427,400 - 1,864,335 2,079,628 2,116,768 - 601,875 719,996 714,377

REVENUES OPERATING REVENUES Box Office Sales Concession Sales Retail Store Membership/Admission Facility Rentals Miscellaneuous

TOTAL OPERATING REVENUES

5,575,468

6,085,152

6,393,470

$ 8,264,605 $ 8,775,089

8,915,651 $ 2021-2022 2022-2023 2022-2023 2023-2024 ACTUAL BUDGET BUDGET AMENDED - 3,267,147 3,142,147 3,232,435 - 4,997,458 5,630,035 5,646,676 - - - 36,540 8,915,651 TOTAL EXPENSES $ - $ 8,264,605 $ 8,772,182 $

TOTAL REVENUES $ -

EXPENSES Personnel Services Operations Transfers Out

ENTERPRISE FUNDS

- 666,650 667,450 670,830 Transfers In - 2,022,487 2,022,487 1,851,351 - $ 2,689,137 $ 2,689,937 $ 2,522,181 TOTAL NON-OPERATING REVENUES $ NON-OPERATING REVENUES Reimbursements and Contributions

FUND BALANCE PROJECTIONS PROJECTED WORKING CAPITAL 10/1

TOTAL PROJECTED REVENUES

8,775,089 8,915,651

TOTAL PROJECTED EXPENSES

(8,772,182)

(8,915,651)

PROJECTED WORKING CAPITAL 9/30

2,907

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

2,907

209

ENTERPRISE FUNDS

ALLEN EVENT CENTER

ENTERPRISE FUNDS

ALLEN EVENT CENTER FUND

210

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

ENTERPRISE FUNDS

ALLEN EVENT CENTER ALLEN EVENT CENTER FUND

The Allen Event Center consists of the main arena and support facilities, the Allen Community Ice Rink, the south parking structure, and shared ownership of the north parking structure with The Village at Allen. The Center hosts a variety of events ranging from professional and amateur athletics, concerts and family shows, trade shows, graduation ceremonies and even private events. These functions are estimated to have an economic impact of over $12,000,000 annually.

ACCOMPLISHMENTS IN FY2023 Goal 2. Safe and livable community for all Objective – Invest in maintaining and upgrading the City’s infrastructure and facilities Initiated review of the center’s mechanical systems.

●

Completed replacement of the arena’s east end retractable seating.

●

Hosted two CUTX Event Center/ Marriott crossover events.

●

Created promotional video to draw additional third-party events.

Goal 3. Vibrant community with lively destinations and successful commercial centers ●

Selected as the host venue for US Figure Skating’s 2023 Skate America International Competition.

Goal 5. Engaged and Connected Allen Community Objective – Celebrate the cultural growth of Allen by supporting community events and festivals ●

Hosted six-day South Asian cultural event.

OBJECTIVES FOR FY2024

ENTERPRISE FUNDS

●

Goal 1. Financially Sound and Transparent City Government Objective – Deliver City services in the most cost-effective and efficient manner ●

Complete replacement of food and beverage point of sale systems.

●

Initiate Streamlining process for departmental sponsorship management.

●

Conduct marketplace comparison of ACIR pricing and implement changes as needed.

Goal 2. Safe and livable community for all Objective – Invest in maintaining and upgrading the City’s infrastructure and facilities ●

Initiate implementation of the findings of the Center’s mechanical systems review.

●

Initiate the planning process for the replacement of the arena’s bowl retractable seating.

Goal 3. Vibrant community with lively destinations and successful commercial centers ●

Partner with the Marriott to book three fiscally feasible crossover events.

●

Market CUTX Event Center through industry trade groups and agencies to attract shows and corporate events.

●

Research non-traditional off-ice programming with the intent of creating new and diversified revenue sources.

●

Successfully host US Figure Skating’s 2023 Skate America International Competition.

Goal 5. Engaged and connected Allen community Objective - Celebrate the cultural growth of Allen by supporting community events and festivals ●

Continue to seek out and book cultural events that are fiscally feasible.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

211

ENTERPRISE FUNDS

ALLEN EVENT CENTER ALLEN EVENT CENTER FUND

EXPENDITURE SUMMARY 2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL BUDGET BUDGET AMENDED Personnel - 3,267,147 3,142,147 3,232,435 Operations - 2,297,270 2,242,051 2,481,137 Supplies - 156,902 138,309 136,054 Maintenance - 317,985 319,572 304,807 Professional Services - 2,225,301 2,930,103 2,724,678 Transfer Out - - - 36,540 - $ 8,264,605 $ 8,772,182 $ 8,915,651 TOTAL EXPENDITURES $

ENTERPRISE FUNDS

PERSONNEL SUMMARY

212

2021-2022 2022-2023 2022-2023 2023-2024 FULL TIME ACTUAL BUDGET BUDGET AMENDED General Manager 0 1 1 1 Assistant General Manager 0 2 2 2 Booking and Events Director 0 1 1 1 Center Supervisor 0 1 1 1 Food & Beverage Director 0 1 1 1 Food & Beverage Manager 0 1 1 1 Ice Rink Program Supervisor 0 1 1 1 0 1 1 1 Technical Services Manager Event Center Analyst 0 1 1 1 Senior Marketing Coordinator 0 1 1 1 Box Office Supervisor 0 1 1 1 Executive Chef 0 1 1 1 Audio/Visual Specialist 0 1 1 1 Guest Services Coordinator 0 0 1 1 Guest Services Supervisor 0 1 0 0 Building Maintenance Supervisor 0 0 1 1 Crew Leader 0 1 0 0 Event Services Coordinator 0 0 1 1 Event Specialist 0 1 0 0 Recreation Program Manager 0 0 3 3 Recreation Specialist II 0 3 0 0 Ice Operations Coordinator 0 1 1 1 Building Technician 0 2 2 2 Event Conversion/Operations Specialist 0 1 1 1 0 1 1 1 Business Support Specialist Lead Box Office Attendant 0 1 1 1 Administrative Assistant 0 1 1 1 Premium Services Supervisor 0 0 1 1 Premium Level Specialist 0 1 0 0 Food & Beverage Coordinator 0 2 2 2 Sous Chef 0 1 1 1 Lead Event Attendant 0 2 2 2 0 33 33 33 TOTAL FULL TIME PART TIME Lead Cash Room Attendant 0 0.5 0.5 0.5 Production Technician 0 0.5 0.5 0.5 Lead Recreation Assistant 0 0 1.44 1.44 Lead Recreation Specialist I 0 1.44 0 0

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

ENTERPRISE FUNDS

ALLEN EVENT CENTER ALLEN EVENT CENTER FUND

PERSONNEL SUMMARY - CONTINUED

2021-2022 2022-2023 2022-2023 2023-2024 PART TIME - CONTINUED ACTUAL BUDGET BUDGET AMENDED Box Office Attendant 0 0.02 0.02 0.02 Recreation Assistant 0 0 2.37 2.37 Recreation Specialist I 0 2.37 0 0 Lead Event Attendant 0 0.5 0.5 0.5 Receptionist 0 0.45 0.45 0.45 Cash Room Attendant 0 0.57 0.57 0.57 Lead Concession/Merchandise 0 0.69 0.69 0.69 Food & Beverage Specialist 0 0.86 0.86 0.86 Ice Rink Attendant 0 1.8 1.8 1.8 0 9.7 9.7 9.7 TOTAL PART TIME 0 42.7 42.7 42.7 TOTAL FULL-TIME-EQUIVALENT ENTERPRISE FUNDS

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

213

ENTERPRISE FUNDS

ALLEN EVENT CENTER GENERAL FUND

PERFORMANCE MEASURES Arena Attendance, Event Days, & Events

Arena Attendance, Event Days, & Events

240

270,000 240,000

180

2020

2021

Attendance Event Days Goal

2022

2023 est.

Attendance Goal Events

133

120 273

305,000

126

266

304,750

131

257

257,842

114

297

174,642

150,000

180,000

226

210,000 154,893

Attendance

ENTERPRISE FUNDS

300,000

2024 proj.

Event Days & Events

300

330,000

Event Days Events Goal

Allen Community Ice Rink Attendance

ACIR Attendance 175,000

25,000

150,000

20,000

125,000

2020 Annual Total P & D Goal

214

2021

2022 Annual Goal Rentals

2023 est.

10,000

156,000

168,000

11,000

156,000

165,000

12,460

136,626

147,086

12,667

127,291

25,000

114,624

10,000

50,000

9,473

75,000 96,532

15,000

87,059

100,000

2024 proj.

Programs & Drop-ins Rentals Goal

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

5,000 0

SPECIAL REVENUE FUNDS

REVENUE & EXPENDITURE SUMMARY HOTEL OCCUPANCY TAX FUND

REVENUES

2021-2022

2022-2023

2023-2024

OPERATING REVENUES

ACTUAL

BUDGET

AMENDED

BUDGET

Hotel Occupancy Tax

2,074,533 2,118,156 2,118,156 2,118,156

TOTAL OPERATING REVENUES

$ 2,074,533 $ 2,118,156 $ 2,118,156 $ 2,118,156

NON-OPERATING REVENUES Interest

23,615 29,879 54,290 31,898 TOTAL NON-OPERATING REVENUES TOTAL REVENUES

$ 23,615 $ 29,879 $ 54,290 $ 31,898 $ 2,098,148

$ 2,148,035

$ 2,172,446 $ 2,150,054

SPECIAL REVENUE FUNDS

216

EXPENDITURES

2021-2022

2022-2023

2023-2024

CULTURE & RECREATION

ACTUAL

BUDGET

AMENDED

BUDGET

Grants

876,871 1,143,500 1,180,015 1,183,160

Convention and Visitors Bureau

916,658 1,626,397 1,601,617 1,746,912

TOTAL EXPENDITURES

$ 1,793,529 $ 2,769,897 $ 2,781,632 $ 2,930,072

FUND BALANCE PROJECTIONS PROJECTED FUND BALANCE 10/1

$ 2,476,622

$ 1,867,436

TOTAL PROJECTED REVENUES

2,172,446

2,150,054

TOTAL PROJECTED EXPENDITURES

PROJECTED FUND BALANCE 9/30

$ 1,867,436

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

(2,781,632)

(2,930,072)

$ 1,087,418

SPECIAL REVENUE FUNDS

HOTEL OCCUPANCY TAX HOTEL OCCUPANCY TAX FUND

SPECIAL REVENUE FUNDS

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

217

SPECIAL REVENUE FUNDS

HOTEL OCCUPANCY TAX HOTEL OCCUPANCY TAX FUND

The Hotel Occupancy Tax Fund collects revenue from a 7% tax on hotel rooms rented in Allen. The revenue is used to support various projects that enhance and promote tourism, the arts and the convention/ hotel industry in Allen, as allowed by state law.

ACCOMPLISHMENTS IN FY2023 Goal 5. Engaged and connected Allen community ●

Continued work with destination partners on key projects to successfully sell Allen as a destination to attract and retain meetings, conventions, and competitions.

●

Handled over 200 requests for proposals, conducted 2 Sales Missions to Austin, hosted 25 organizations on venue site inspections, and 5 city tours of Allen.

●

Assisted in securing 57 bookings including the 2023 Skate America Competition at CUTX Event Center, Correctional Management 2022, Hilti 2023, International Academy of Oral Toxicology, Texas Public Safety Association, Maximo Utility 2023, and the Polyglass 2023 Conventions.

●

Continued promoting Allen as the perfect package/steps away for meetings and visitors.

●

Continued marketing support, promoting regional and overnight attendance for consumer

SPECIAL REVENUE FUNDS

shows and events hosted in Allen at various venues, including but not limited to, CUTX Event Center Events, Dallas Card Show, Kameha Con, and Neath The Wreath holiday marketplace. ●

Promoted Allen as a shopping and leisure entertainment destination within the DFW DMA and targeted overnight markets supporting including but not limited to Allen Premium Outlets, The Village at Allen, Watters Creek Village, The Hub at the Farm, Allen Food & Wine Walk, Top Golf, Pinstack, Hydrous Wake Park, and The Courses at Watters Creek.

●

Expanded marketing across proprietary channels to increase retail and leisure visitation.

●

Hotel Occupancy Tax Grant assisted the following organizations: Allen Arts Alliance, Allen Civic Ballet, Allen Community Band, Allen Chamber of Commerce, Allen Heritage Guild, Allen Philharmonic Symphony, Allen Community Theater, Allen Event Center and Parks & Recreation Events, Connemara Conservancy, Friends of the Library’s Jazz Blues Festival.

●

VisitAllenTexas.com received 82,240 total sessions and 272,683 page views, reflecting 33.47%growth in sessions and 21.13%growth in pageviews 71,615 of the sessions were from new visitors, and 5,870 were returning visitors.

●

Gained 1,047 page likes on Facebook, 56 page likes on Twitter, 152 page likes on LinkedIn, and 1,302 new followers on Instagram. This equals 36.9% growth on Facebook, 16% growth on Twitter, 55% growth on LinkedIn and 43.6% growth on Instagram.

●

Tour Texas Destination Allen page received 49,836 views, 2,376 video views, and 1,342 content clicks.

●

Visit Allen partnership with Shop Across Texas received, monthly e-newsletter 2,615,819 Impressions, Social media posts featuring Allen received 62,409 Impressions and 11,043 engagements, Website homepage feature panel page views 66,211 and, Spring Register to Win gained 48,596 Impressions.

*Reporting data date range from July 2022 through June 2023

218

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

SPECIAL REVENUE FUNDS

OBJECTIVES FOR FY2024 Goal 3. Vibrant community with lively destinations and successful commercial centers ●

Continue to position the City of Allen’s Convention and Visitor Bureau (CVB) as the principal vehicle for attracting new tourism opportunities and marketing the City as a tourism destination.

●

Complete transition to a new website platform for more robust opportunities to efficient and marketing effort through the website.

●

Continue lead generation, marketing, prospecting, sales missions, site inspections and client events.

●

Continue supporting the Marriott Watters Creek Convention Center and the Steps-Away Campaign promoting conventions and sporting events at Courtyard by Marriott and CUTX Event Center.

●

Continue CVB Partner Programs to engage and support partner participation.

●

Continue to update the photo and video library with footage of event activities and testimonials from visitors and planners to use in engaging ways.

●

Continue to increase engagement on social media, including Facebook, Twitter, Instagram and LinkedIn.

●

Continue Hotel Occupancy Tax Grants to assist in funding local non-profit organizations.

●

Capitalize on the Zartico Visitor Data dashboard.

SPECIAL REVENUE FUNDS

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

219

SPECIAL REVENUE FUNDS

HOTEL TAX ADMINISTRATION HOTEL OCCUPANCY TAX FUND

EXPENDITURE SUMMARY

SPECIAL REVENUE FUNDS

2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL BUDGET BUDGET AMENDED Operations 876,871 1,109,500 1,146,015 1,149,160 Professional Services - 34,000 34,000 34,000 DEPARTMENT TOTAL $ 876,871 $ 1,143,500 $ 1,180,015 $ 1,183,160

220

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

SPECIAL REVENUE FUNDS

CONVENTION & VISITORS BUREAU HOTEL OCCUPANCY TAX FUND

EXPENDITURE SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL BUDGET BUDGET AMENDED Personnel Services 394,952 670,177 670,177 791,961 Operations 292,662 348,117 323,570 376,147 Supplies 1,842 5,000 2,935 5,000 Maintenance 506 137 437 437 Professional Services 223,991 248,941 250,473 217,805 Transfers Out 2,705 354,025 354,025 355,562 DEPARTMENT TOTAL $ 916,658 $ 1,626,397 $ 1,601,617 $ 1,746,912 PERSONNEL SUMMARY

CVB Intern

TOTAL PART TIME

0.5 0.5

0 0.5

5.5 6.5 6.5 6.5 TOTAL FULL-TIME-EQUIVALENT

SPECIAL REVENUE FUNDS

2021-2022 2022-2023 2022-2023 2023-2024 FULL TIME ACTUAL BUDGET BUDGET AMENDED CVB Director 1 1 1 1 CVB Sales Manager 2 2 2 2 0 1 1 1 CVB Social Media and Content Coordinator Senior Marketing Specialist 1 1 1 1 CVB Office Manager 1 1 1 1 5 6 6 6 TOTAL FULL TIME PART TIME CVB Receptionist 0 0.5 0.5 0.5

TRANSFERS OUT DETAIL

2021-2022 2022-2023 2022-2023 2023-2024 TRANSFERS OUT ACTUAL BUDGET BUDGET AMENDED AEC Operational Support - 350,000 350,000 350,000 Risk Fund - Administrative Costs 2,705 4,025 4,025 5,562 SUBTOTAL $ 2,705 $ 354,025 $ 354,025 $ 355,562

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

221

SPECIAL REVENUE FUNDS

CONVENTION & VISITORS BUREAU HOTEL OCCUPANCY TAX FUND PERFORMANCE MEASURES Allen Hotels & Rooms

Hotels and Rooms

360

300

# of Rooms

300 228

240 180

150 103

120

114

104

In y lit ua

& n In

Pl tt

s ite Su

ot H e ac

d oo om H

ay id

s Su

ite Su &

on ilt

de ar G on

ilt H

ite

In n

Su & n In

on pt am

s ite

tt rio ar M

by s

rio

SPECIAL REVENUE FUNDS

Economic Impact The economic impact of tourism in Allen experienced a 20.4% reduction during 2020 due to impacts of COVID-19 on the travel industry. However, tourism is returning to normal rates as shown in 2022 with an

Economic Impact

Total Employment

1,650 155

1,500 1,350

1,200

2019

2020

200 150 100

1,300

Total Employment

222

1,500

123.4

1,200 1,050

145.3

170.1

2021

2022

Tourism Spending ($M)

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

Tourism Spending in Millions

anticipated increase for 2023.

SPECIAL REVENUE FUNDS

REVENUE & EXPENDITURE SUMMARY ASSET FORFEITURE FUND

REVENUES OPERATING REVENUES State Forfeiture Federal Forfeiture - Justice Funds

2022-2023 BUDGET 35,000 150,000 $ 185,000

2022-2023 AMENDED 35,000 150,000 $ 185,000

2023-2024 BUDGET 35,000 150,000 $ 185,000

TOTAL NON-OPERATING REVENUES

1,513 1,203 $ 2,716

2,685 5,000 $ 7,685

6,375 5,000 $ 11,375

3,644 5,000 $ 8,644

TOTAL REVENUES

$ 44,201

$ 192,685

$ 196,375

$ 193,644

TOTAL PUBLIC SAFETY

2021-2022 ACTUAL 93,295 $ 93,295

2022-2023 BUDGET 32,687 $ 32,687

2022-2023 AMENDED 134,645 $ 134,645

2023-2024 BUDGET 32,687 $ 32,687

$ 93,295

$ 32,687

$ 134,645

$ 32,687

PROJECTED FUND BALANCE 10/1

$ 94,752

$ 156,482

TOTAL PROJECTED REVENUES

196,375

193,644

TOTAL PROJECTED EXPENDITURES

PROJECTED FUND BALANCE 9/30

$ 156,482

TOTAL OPERATING REVENUES NON-OPERATING REVENUES Interest Auction Revenue

EXPENDITURES Public Safety TOTAL EXPENDITURES

FUND BALANCE PROJECTIONS

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

(134,645)

SPECIAL REVENUE FUNDS

2021-2022 ACTUAL 35,733 5,752 $ 41,485

(32,687)

$ 317,439

223

SPECIAL REVENUE FUNDS

ASSET FORFEITURE ASSET FORFEITURE FUND

No Personnel in this Department In accordance with the Code of Criminal Procedure, Chapter 59, this fund accounts for money, property, or proceeds from the sale of property seized in connection with a crime and subsequently awarded by a court order to the law enforcement agency or agencies involved in the investigation or prosecution of that

SPECIAL REVENUE FUNDS

crime. These monies must be accounted for separately and may be used for law enforcement purposes.

224

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

SPECIAL REVENUE FUNDS

ASSET FORFEITURE ASSET FORFEITURE FUND

EXPENDITURE SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL BUDGET BUDGET AMENDED Supplies (Tools/ Small Equipment) 73,376 - 101,958 Professional Services 19,919 32,687 32,687 32,687 DEPARTMENT TOTAL $ 93,295 $ 32,687 $ 134,645 $ 32,687 EXPENDITURE DETAIL 2021-2022 2022-2023 2022-2023 2023-2024 TOOLS/ SMALL EQUIPMENT ACTUAL BUDGET BUDGET AMENDED State Forfeiture/ Seizure Exp 73,376 - 82,382 Federal Forfeiture Exp - Justice - - 19,576 SUBTOTAL $ 73,376 $ - $ 101,958 $ PROFESSIONAL SERVICES State Forfeiture/Seizure Exp 19,919 32,687 32,687 32,687 SUBTOTAL $ 19,919 $ 32,687 $ 32,687 $ 32,687 TOTAL EXPENDITURE $ 93,295 $ 32,687 $ 134,645 $ 32,687

SPECIAL REVENUE FUNDS

TOOLS/ SMALL EQUIPMENT DETAIL

2021-2022 2022-2023 2022-2023 2023-2024 STATE FORFEITURE/ SEIZURE EXP ACTUAL BUDGET BUDGET AMENDED Tasers 73,376 - - Ammunition - - 24,670 Ballistic Shields - - 37,020 Pistol Shields - - 20,692 SUBTOTAL $ 73,376 $ - $ 82,382 $ FEDERAL FORFEITURE EXP - JUSTICE Winchester Rifle s - - 16,700 Rifle cases - - 2,876 SUBTOTAL $ - $ - $ 19,576 $ -

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

225

SPECIAL REVENUE FUNDS

REVENUE & EXPENDITURE SUMMARY SPECIAL REVENUE FUND

REVENUES OPERATING REVENUES Public Education Govt Access Fees Juvenile Case Management Fines Court Security Fines Court Technology Fines TOTAL OPERATING REVENUES NON-OPERATING REVENUES Interest TOTAL NON-OPERATING REVENUES

SPECIAL REVENUE FUNDS

TOTAL REVENUES

EXPENDITURES Public Education Govt Access Fees Juvenile Case Management Court Security Court Technology TOTAL EXPENDITURES

2021-2022 2022-2023 2022-2023 ACTUAL BUDGET AMENDED 139,148 138,560 138,560 40,977 39,701 39,701 38,391 59,478 59,478 31,931 30,650 30,650 $ 250,447 $ 268,389 $ 268,389

2023-2024 BUDGET 138,560 39,701 59,478 30,650 $ 268,389

25,623 30,468 37,016 21,192 $ 25,623 $ 30,468 $ 37,016 $ 21,192 $ 276,070

$ 298,857

$ 305,405

$ 289,581

2021-2022 2022-2023 2022-2023 ACTUAL BUDGET AMENDED 211,048 716,520 1,484,228 46,168 39,701 39,701 46,165 59,478 59,478 61,242 - $ 364,623 $ 815,699 $ 1,583,407

2023-2024 BUDGET 67,300 39,701 59,478 4,500 $ 170,979

FUND BALANCE PROJECTIONS PROJECTED FUND BALANCE 10/1

$ 1,638,342 $ 360,340

TOTAL PROJECTED REVENUES

305,405 289,581

TOTAL PROJECTED EXPENDITURES

(1,583,407)

(170,979)

PROJECTED FUND BALANCE 9/30

$ 360,340

$ 478,942

Restricted for: Public Education Government Access $ 619 Juvenile Case Manager $ 1,482 Court Security $ 4,784 Court Technology $ 148,691 Radio System $ 204,764 $ 360,340

226

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

$ 71,915 $ 1,569 $ 5,065 $ 183,586 $ 216,806 $ 478,942

SPECIAL REVENUE FUNDS

SPECIAL REVENUE SPECIAL REVENUE FUND

No Personnel in this Department The Special Revenue Fund is used to account for and report the proceeds of specific revenue sources that are restricted or committed to expenditures for specific purposes other than debt service or capital projects. This fund provides an enhanced level of accountability and transparency to taxpayers that the dollars will go to the intended purpose. Where required additional revenue sources may be added to supplement approved uses.

SPECIAL REVENUE FUNDS

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

227

SPECIAL REVENUE FUNDS

SPECIAL REVENUE FUND SPECIAL REVENUE FUND

EXPENDITURE SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 ORGANIZATIONS ACTUAL BUDGET BUDGET AMENDED PEG Expenses 211,048 716,520 1,484,228 67,300 Juvenile Case Management 46,168 39,701 39,701 39,701 Court Security 46,165 59,478 59,478 59,478 Court Technology 61,242 - - 4,500 DEPARTMENT TOTAL $ 364,623 $ 815,699 $ 1,583,407 $ 170,979 CAPITAL EXPENDITURE LIST*

MACHINERY & EQUIPMENT ACTV Studio Equipment Video Camera

- - - 12,000

SUBTOTAL $ 39,424 $ 450,000 $ 450,000 $ 12,000

CONSTRUCTION IN PROGRESS Existing Studio Conversion

2021-2022 2022-2023 2022-2023 2023-2024 ACTUAL BUDGET BUDGET AMENDED 39,424 450,000 450,000 -

114,652 150,000 917,708 -

SUBTOTAL $ 114,652 $ 150,000 $ 917,708 $ -

SPECIAL REVENUE FUNDS

*The items listed are non-recurring capital expenses based on increased service to the community.

228

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

SPECIAL REVENUE FUNDS

REVENUE & EXPENDITURE SUMMARY GIFT PERMANENT FUND REVENUES NON-OPERATING REVENUES Interest

TOTAL NON-OPERATING REVENUES TOTAL REVENUES

EXPENDITURES Police TOTAL EXPENDITURES

2021-2022

2022-2023

2023-2024

ACTUAL

BUDGET

AMENDED

BUDGET

1,152 4,225 7,582 4,515 $ 1,152 $ 4,225 $ 7,582 $ 4,515 $ 1,152

$ 4,225

$ 7,582

$ 4,515

2021-2022 2022-2023 2022-2023 2023-2024 ACTUAL BUDGET AMENDED BUDGET 47,317 - 59,224 $ 47,317 $ - $ 59,224 $ FUND BALANCE PROJECTIONS $ 397,348

$ 345,706

TOTAL PROJECTED REVENUES

7,582 4,515

TOTAL PROJECTED EXPENDITURES

(59,224)

$ 345,706 $ 350,221

PROJECTED FUND BALANCE 9/30 Restricted for: Fire

39,347

Police

145,517

147,214

Library

214,565

SPECIAL REVENUE FUNDS

PROJECTED FUND BALANCE 10/1

217,383 $ 399,429 $ 403,944

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

229

SPECIAL REVENUE FUNDS

GIFT PERMANENT GIFT PERMANENT FUND

No Personnel in this Department

SPECIAL REVENUE FUNDS

The Gift Permanent Fund is used to account for and report the proceeds from substantial gifts.

230

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

SPECIAL REVENUE FUNDS

GIFT PERMANENT GIFT PERMANENT FUND

EXPENDITURE SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL BUDGET BUDGET AMENDED Police 47,317 - 59,224 DEPARTMENT TOTAL $ 47,317 $ - $ 59,224 $ -

MACHINERY & EQUIPMENT Police Drone Program

CAPITAL EXPENDITURE LIST*

2021-2022 ACTUAL

2022-2023 BUDGET

2022-2023 AMENDED

2023-2024 BUDGET

29,580 - 30,000 SUBTOTAL $ 29,580 $ - $ 30,000 $ -

*The items listed are non-recurring capital expenditures based on increased service to the community.

SPECIAL REVENUE FUNDS

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

231

SPECIAL REVENUE FUNDS

REVENUE & EXPENDITURE SUMMARY GRANT FUND

REVENUES OPERATING REVENUES Fire Grants Police Grants Library Grants Planning* TOTAL OPERATING REVENUES NON-OPERATING REVENUES Interest on Investments Operating Transfers In TOTAL NON-OPERATING REVENUES

SPECIAL REVENUE FUNDS

TOTAL REVENUES

2021-2022 ACTUAL (9,757) 30,539 3,628,992 $ 3,649,774

Periods!C10= BUDGET 795 18,179 28,870 5,567,434 $ 5,615,278

2022-2023 AMENDED 4,621 110,237 29,283 9,381,333 $ 9,525,474

2023-2024 BUDGET 700 198,413 19,700 408,708 $ 627,521

(179) 4,532 $ 4,353

4,500 $ 4,500

6,990 $ 6,990

6,776 $ 6,776

3,654,127

634,297

2023-2024 BUDGET 634,297 $ 634,297

PROJECTED FUND BALANCE 10/1

TOTAL PROJECTED REVENUES

9,532,464

634,297

TOTAL PROJECTED EXPENDITURES

(9,532,464)

(634,297)

PROJECTED FUND BALANCE 9/30

238,516

TOTAL EXPENDITURES

2022-2023 BUDGET 5,619,778 $ 5,619,778

9,532,464

2022-2023 AMENDED 9,532,464 $ 9,532,464

EXPENDITURES Grants*

2021-2022 ACTUAL 3,677,070 $ 3,677,070

5,619,778

FUND BALANCE PROJECTIONS 238,516

238,516

232

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

SPECIAL REVENUE FUNDS

STATE AND FEDERAL GRANTS GRANT FUND

No Personnel in this Department The Grant Fund was created to track state and federal grants received and matching funds committed. Grants are tracked by departments. For purposes of staffing count, all personnel are shown under their respective operating divisions.

ACCOMPLISHMENTS IN FY2023 Goal 5. Engaged and connected Allen community ●

Community Development Block Grant (CDBG) – funded from the U.S. Department of Housing and Urban Development to provide funding to public service agencies and assistance for low and moderate-income families.

Goal 5. Engaged and connected Allen community ●

Community Development Block Grant (CDBG) – continue to seek funding from the U.S. Department of Housing and Urban Development to provide funding to public service agencies and assistance for low and moderate-income families.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

SPECIAL REVENUE FUNDS

OBJECTIVES FOR FY2024

233

SPECIAL REVENUE FUNDS

STATE AND FEDERAL GRANTS GRANT FUND

EXPENDITURE SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL BUDGET BUDGET AMENDED Fire - 795 4,621 700 Police 12,669 22,679 117,227 205,189 Library 30,539 28,870 29,283 19,700 Planning 3,633,862 5,567,434 9,381,333 408,708 DEPARTMENT TOTAL $ 3,677,070 $ 5,619,778 $ 9,532,464 $ 634,297

SPECIAL REVENUE FUNDS

EXPENDITURE DETAIL 2021-2022 2022-2023 2022-2023 2023-2024 GRANT ADMINISTRATION ACTUAL BUDGET BUDGET AMENDED FIRE DEPARTMENT LEOSE - 795 4,621 700 SUBTOTAL $ - $ 795 $ 4,621 $ 700 POLICE DEPARTMENT Clean Up 3,605 5,000 58,600 184,137 TCLEOSE Training Grant - 8,679 44,647 7,500 Bulletproof Vest Partnership Grant 9,064 9,000 13,980 13,552 SUBTOTAL $ 12,669 $ 22,679 $ 117,227 $ 205,189 LIBRARY AWE Early Literacy Stations - - - 15,650 Texas Book Festival 2,500 - - Texas Commission on the Arts - 1,250 1,250 1,250 Interlibrary Loan Program 3,219 2,800 3,213 2,800 Texas State Library TX Treasures Grant 24,820 24,820 24,820 SUBTOTAL $ 30,539 $ 28,870 $ 29,283 $ 19,700 ARPA FUNDING Public Infastructure 1,184,243 3,079,934 6,307,327 Infrastructure Maintenance Streets 163,616 881,097 940,481 Facility Maintenance Contribution - 568,903 568,903 Radio Replacement - 350,000 350,000 Neighborhood Revitalization - 200,000 200,000 Cyber Security 51,198 - 394,101 SUBTOTAL $ 1,399,057 $ 5,079,934 $ 8,760,812 $ PLANNING DEPARTMENT CDBG Administration 7,223 10,000 6,558 5,000 Home Repair 382,846 412,500 548,097 342,402 Public Service Agencies 1,608,726 65,000 60,369 61,306 CDBG Small Business 233,071 - - Environmental Health 2,939 - 5,497 SUBTOTAL $ 2,234,805 $ 487,500 $ 620,521 $ 408,708 TOTAL EXPENDITURE $ 3,677,070 $ 5,619,778 $ 9,532,464 $ 634,297 *Position is budgeted in the General Fund. Expenditure for this position represent the amount transferred to the General Fund.

234

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

INTERNAL SERVICE FUNDS

REVENUE & EXPENSE SUMMARY REPLACEMENT FUND

REVENUES OPERATING REVENUES General Fund Water & Sewer Solid Waste Drainage Convention/Visitor’s Bureau Risk Management

INTERNAL SERVICE FUNDS

TOTAL OPERATING REVENUES

236

2021-2022 2022-2023 2022-2023 ACTUAL BUDGET AMENDED 3,149,388 2,144,057 2,444,057 461,720 450,460 1,050,460 25,496 40,230 40,230 148,815 174,045 174,045 1,317 1,317 1,317 20,812 15,000 15,000 $ 3,807,548 $ 2,825,109 $ 3,725,109

2023-2024 BUDGET 2,218,682 400,000 15,000 148,815 1,317 15,000 $ 2,798,814

NON-OPERATING REVENUES Interest

124,190 300,776 317,610 109,319

Auction Revenue

241,049 587,951 587,951 135,782

Other Reimbursements Operating Transfers In TOTAL NON-OPERATING REVENUES

42,268 100,000 100,000 20,000 - 1,697,302 $ 427,507 $ 988,727 $ 2,702,863 $ 245,101

TOTAL REVENUES

$ 4,235,055 $ 3,813,836 $ 6,427,972 $ 3,043,915

TOTAL EXPENSES

2021-2022 2022-2023 2022-2023 2023-2024 ACTUAL BUDGET AMENDED BUDGET 2,020,190 5,684,504 10,318,145 2,441,033 $ 2,020,190 $ 5,684,504 $ 10,318,145 $ 2,441,033

EXPENSES CAPITAL Replacement

FUND BALANCE PROJECTIONS PROJECTED FUND BALANCE 10/1

$ 20,327,606

$ 16,437,433

TOTAL PROJECTED REVENUES

6,427,972

3,043,915

TOTAL PROJECTED EXPENSES

PROJECTED FUND BALANCE 9/30

$ 16,437,433

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

(10,318,145)

(2,441,033)

$ 17,040,315

INTERNAL SERVICE FUNDS

REPLACEMENT FUND REPLACEMENT FUND

No Personnel in this Department The Replacement Fund is administered by the Finance Department to collect replacement fees on vehicles, technology, and equipment so the City is able to replace them in a timely manner on a cash basis.

ACCOMPLISHMENTS IN FY2023 Goal 1. Financially sound and transparent City government ●

Continued paying into this fund for vehicles, equipment and technology items that were replaced during the fiscal year.

OBJECTIVES FOR FY2024 Goal 1. Financially sound and transparent City government ●

Continue to ensure that revenues are adequate to facilitate future replacements.

INTERNAL SERVICE FUNDS

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

237

INTERNAL SERVICE FUNDS

REPLACEMENT FUND REPLACEMENT FUND

EXPENSE SUMMARY

CLASSIFICATION Non-Capital Capital Transfer* DEPARTMENT TOTAL

2021-2022 2022-2023 2022-2023 2023-2024 ACTUAL BUDGET AMENDED BUDGET - 120,000 120,000 120,000 2,000,190 5,564,504 8,896,843 2,321,033 20,000 - 1,301,302 $ 2,020,190 $ 5,684,504 $ 10,318,145 $ 2,441,033

INTERNAL SERVICE FUNDS

*FY2023 Transfer to remain within Replacement Fund to consolidate Information Technology Replacement Funds

238

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

INTERNAL SERVICE FUNDS

REPLACEMENT FUND REPLACEMENT FUND

CAPITAL EXPENSE LIST*

VEHICLES

70,000 2 $ Chevy Malibu 52,000 2 $ Chevy Tahoe (PPV) 751,000 11 $ Ford Explorer 1 $ 47,000 Ford Transit Cargo Van 66,000 1 $ Ford F-150 40,000 1 $ Ford F-150 First Responder (K-9) 87,000 1 $ Ford F-150 First Responder (CMV) 82,700 1 $ 20 $ 1,195,700 SUBTOTAL $ Parks and Recreation F-350 Regular Cab Utility Bed 55,550 1 $ Chevy Tahoe 68,068 1 $ 2 $ 123,618 SUBTOTAL Community Enhancement Ford F-150 38,500 1 $ 1 $ 38,500 SUBTOTAL Water & Sewer Vactor 600,000 1 $ 1 $ 600,000 SUBTOTAL Police

Ford Connect Passenger Van

John Deere Equipment 363,215 1 $ 1 $ 363,215 SUBTOTAL TOTAL 25 2,321,033

INTERNAL SERVICE FUNDS

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

239

MACHINERY, EQUIPMENT, AND OTHER Parks and Recreation

INTERNAL SERVICE FUNDS

REVENUE & EXPENSE SUMMARY FACILITY MAINTENANCE FUND REVENUES NON-OPERATING REVENUES Interest Transfers In TOTAL NON-OPERATING REVENUES

2021-2022 2022-2023 2022-2023 2023-2024 ACTUAL BUDGET AMENDED BUDGET 8,228 18,000 27,541 14,247 1,400,000 481,097 481,097 800,000 $ 1,408,228 $ 499,097 $ 508,638 $ 814,247

TOTAL REVENUES

$ 1,408,228 $ 499,097 $ 508,638 $ 814,247

TOTAL EXPENSES

2021-2022 2022-2023 2022-2023 2023-2024 ACTUAL BUDGET AMENDED BUDGET 540,234 94,686 2,238,501 40,000 - - (568,903) $ 540,234 $ 94,686 $ 1,669,598 $ 40,000

EXPENSES MAINTENANCE Facility Maintenance Transfers Out

INTERNAL SERVICE FUNDS

FUND BALANCE PROJECTIONS

240

PROJECTED FUND BALANCE 10/1

$ 2,068,331

$ 907,371

TOTAL PROJECTED REVENUES

508,638

814,247

TOTAL PROJECTED EXPENSES

PROJECTED FUND BALANCE 9/30

$ 907,371

(1,669,598)

(40,000)

$ 1,681,618

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

INTERNAL SERVICE FUNDS

FACILITY MAINTENANCE FACILITY MAINTENANCE FUND

No Personnel in this Department The Facility Maintenance Fund is an Internal Service Fund dedicated to accumulating resources to address large repairs and aging facility infrastructure. The accumulation of resources will help address major building repairs and prevent building deterioration. Routine maintenance and small repairs will continue to be addressed in the related operations and maintenance accounts.

INTERNAL SERVICE FUNDS

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

241

INTERNAL SERVICE FUNDS

FACILITY MAINTENANCE FACILITY MAINTENANCE FUND

EXPENSE SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL BUDGET BUDGET AMENDED Maintenance 540,234 94,686 1,669,598 Professional Services - - - 40,000 DEPARTMENT TOTAL $ 540,234 $ 94,686 $ 1,669,598 $ 40,000 PROJECT DETAIL

INTERNAL SERVICE FUNDS

2021-2022 2022-2023 2022-2023 2023-2024 PROJECT ACTUAL BUDGET BUDGET AMENDED Replace Carpet @ Station 4 Raise Dormitory Walls For Usdd @ Station 4 Repaint Interior @ Station 4 Replace Gutters @ Station 4 Repair Pavement @ Station 4 Replace Carpet @ Station 3 Put Pocket Doors For Usdd @ Station 3 Repaint Interior @ Station 3 Repair Pavement @ Station 1 Repair Pavement @ Station 2 Repair Kitchen Cabinets @ Station 2 Repair Dumpster Drainage @ Station 4 1St Floor Bathroom/Locker Room Remodel Msc-Service Building Roof Restoration- Joint W/Parks PDHQ Repairs, Repaint, Upgrade Fire Station 3&4 Generators Fire Station 3&4 Window Replacement PDHQ Air Handlers City Wide Mechanical Investigation 2Nd Floor Renovations Phase 3

- - 7,500 - - 20,000 - - 10,000 - - 10,000 - - 10,000 - - 7,500 - - 7,500 - - 10,000 - - 25,000 - - 6,000 - - 15,000 - - 25,000 - - 110,089 -

DRN HVAC Replacement City Hall Reception Desk & Ce Cubes PDHQ PLUMBING AND TUNNELING REPAIR CID Conference Room Conversion Gate Hardware Replacement Fire Panel The Village Of Allen-North Garage Maintenance Facility Maintenance Unprogrammed Facility Maint.

- - 500,000 - - 8,000 - - 27,824 - - 72,400 - - 9,943 - - 85,000

- - 375,000 - - 25,000 - - 180,000 - - 42,000 - - 288,579 - - 65,000 - - 296,166 -

- - - 40,000

540,234 - - - 94,686 - SUBTOTAL $ 540,234 $ 94,686 $ 2,238,501 $ 40,000

TRANSFERS OUT DETAIL

2021-2022 2022-2023 2022-2023 2023-2024 TRANSFERS OUT ACTUAL BUDGET BUDGET AMENDED Transfer Out - - (568,903) SUBTOTAL $ - $ - $ (568,903) $ -

242

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

INTERNAL SERVICE FUNDS

REVENUE & EXPENSE SUMMARY RISK MANAGEMENT FUND REVENUES OPERATING REVENUES Charges for Self Insurance: Employee* Employer* COBRA & Retiree Reimbursements Worker’s Compensation Charges Other Insurance Charges Other Reimbursements PARS Reimbursement

2021-2022 ACTUAL

1,870,739 9,088,467 147,069 934,787 1,269,581 120,880 72,725 13,504,248 TOTAL OPERATING REVENUES $

NON-OPERATING REVENUES Interest Operating Transfers In

95,638 414,758 510,396 TOTAL NON-OPERATING REVENUES $ TOTAL REVENUES $

14,014,644

2022-2023 BUDGET

2022-2023 AMENDED

2023-2024 BUDGET

2,170,701 10,025,996 101,000 881,073 1,190,136 100,000 300,000 $ 14,768,906

140,000 624,959 $ 764,959

125,782 624,959 $ 750,741

63,114 797,691 $ 860,805

15,533,865

15,519,647

15,629,711

2022-2023 BUDGET 813,860 11,750,952

2022-2023 AMENDED 833,860 11,750,952

2023-2024 BUDGET 1,269,196 12,528,057

Worker’s Compensation

628,545

710,000

805,000

73,121 1,199,438 13,110,133 TOTAL GENERAL GOVERNMENT $

300,000 1,439,000 $ 15,013,812

300,000 1,439,000 $ 15,033,812

300,000 1,579,900 $ 16,482,153

15,033,812

16,482,153

9,949,968

10,435,803

Post Employment Other Insurance

TOTAL EXPENSES $

13,110,133

15,013,812

FUND BALANCE PROJECTIONS PROJECTED FUND BALANCE 10/1

9,045,457

10,553,223

TOTAL PROJECTED REVENUES

14,014,644

15,533,865

15,519,647

15,629,711

TOTAL PROJECTED EXPENSES

(13,110,133)

(15,013,812)

(15,033,812)

(16,482,153)

PROJECTED FUND BALANCE 9/30

9,949,968

11,073,276

10,435,803

9,583,361

FUND BALANCE Health and Dental $ 6,604,426 Worker’s Compensation 1,941,462 Other Insurance 1,404,080 9,949,968 TOTAL FUND BALANCE $

$ 7,995,065 2,027,366 1,050,844 $ 11,073,275

$ 7,068,051 2,112,535 1,255,216 $ 10,435,802

$ 6,429,300 2,188,608 965,452 $ 9,583,360

City-wide Subrogation

115,588

150,000

INTERNAL SERVICE FUNDS

EXPENSES 2021-2022 GENERAL GOVERNMENT ACTUAL Administration 597,761 Health and Dental 10,611,268

150,000

*Assumes 96% employment for 2022-2023 Budget and 2023-2024 Budget.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

243

INTERNAL SERVICE FUNDS

RISK MANAGEMENT

INTERNAL SERVICE FUNDS

RISK MANAGEMENT FUND

*Position split between Risk Fund and General Fund

244

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

INTERNAL SERVICE FUNDS

RISK MANAGEMENT RISK MANAGEMENT FUND

The purpose of the Risk Management Fund is to effectively manage the City’s insurance contracts, and to recover costs in order to maintain adequate reserve for premiums and claims. The Risk Management Fund includes the health and dental insurance benefits offered to City employees, as well as property, liability, and worker’s compensation insurance coverage. Contributions to the fund are comprised of charges to the operating departments for the City’s share of expenses, and payroll deductions for the employees’ elected health and supplemental coverage.

ACCOMPLISHMENTS IN FY2023 Goal 5. Engaged and connected Allen community ●

Hosted several DPS training events that allowed the City the opportunity to obtain certification in Work Zone Safety, Department of Transportation compliance and Occupational Safety and Health Administration (OSHA) compliance.

●

Partnered with Texas Municipal League and hosted several safety related trainings.

●

Increased participation in the 457 retirement plan and decreased administration fees for employees.

●

Continue to provide the Enrich financial wellness platform through a grant from Wells Fargo Foundation, the Center for State and Local Government Excellence and the International Public Management Association for Human Resources and the National Association of State Treasurer’s Foundation. Increased Wellness Program onsite and virtual activities to include fitness challenges, mental health training for employees and supervisors, financial planning services and education, and injury prevention and treatment seminars from Airrosti.

●

Offered Insurance 101 and 102 classes for employees to learn how to use healthcare more efficiently and avoid overpaying for medical bills.

●

Offered onsite and virtual meetings with employees during Open Enrollment to help employees when choosing their benefits.

Goal 4. High-performing City team providing resident-focused services ●

Continued the subrogation program to reduce repair cost for damaged property.

●

Continued to conduct a physical audit on the City fleet.

●

Performed safety inspection on all City owned assets.

●

Redesigned the Wellness Program to increase participation as a way to manage claims costs.

●

Revised medical plans to encourage fiscally responsible medical spending.

●

Increased participation in the Employee Assistance Program and Cariloop services to assist

INTERNAL SERVICE FUNDS

●

employees with acquiring doctors and health services. ●

Hosted the Mental Health Fair for employees before the holiday season and returned to the inperson Health Fair for employees.

●

Increased participation in the HSA medical plan from previous plan year through improved employee education and 1:1 meetings with employees.

●

Continued to see increases in preventive medical screenings and tests from prior years and are well above the national average in the percentage of preventive services received.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

245

INTERNAL SERVICE FUNDS ●

Monitored and implemented Patient Protection and Affordable Care Act (PPACA) required changes including but not limited to 30-hour tracking, Patient-Centered Outcomes Research Institute (PCORI) Fees and ensured essential health benefits.

●

Offered SmartDollar financial savings program to help employees pay off debt, save for emergencies and for their retirement.

OBJECTIVES FOR FY2024 Goal 4. High-performing City team providing resident-focused services ●

Provide training opportunities for all City employees on various safety related subjects.

●

Implement a new auto safety policy to ensure accountability.

●

Create an atmosphere of “safety awareness” via training and education.

●

Provide educational opportunities to employees to maximize benefits while reducing costs.

●

Continue to develop new Risk Management programs ensuring the safety of all employees and citizens.

●

Provide supervisor training for Risk Management program.

●

Enhance the Wellness Program to increase participation and manage claims cost.

●

Continue to Focus on reduction in tobacco usage.

●

Educate employees on the cost savings of using stand alone surgery centers and imaging services.

●

Continue to increase participation in the Employee Wellness Program through offering a variety of programs and team challenges to increase employee engagement. Continue to monitor and implement PPACA required benefit changes.

INTERNAL SERVICE FUNDS

●

246

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

INTERNAL SERVICE FUNDS

RISK MANAGEMENT RISK MANAGEMENT FUND

EXPENSE SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL BUDGET BUDGET AMENDED Personnel Services 492,001 612,926 612,926 671,629 Operations 12,272,565 13,916,807 13,916,807 14,958,492 Supplies 987 55,047 55,047 28,000 Maintenance 2,965 4,750 4,750 4,750 Professional Services 341,615 424,282 444,282 444,282 Transfers Out - - - 375,000 DEPARTMENT TOTAL

13,110,133

15,013,812

15,033,812

16,482,153

PERSONNEL SUMMARY FULL TIME Risk Manager Human Resources Assistant Director* Human Resources Manager* Safety Coordinator Senior Human Resources Analyst Human Resource Analyst* Human Resource Generalist* Senior Risk Analyst TOTAL FULL TIME

2021-2022 ACTUAL 1.0 0.0 0.5 1.0 1.0 0.0 0.0 1.0 4.5

2022-2023 BUDGET 1.0 0.0 0.5 1.0 1.0 0.0 0.5 1.0 5.0

2022-2023 AMENDED 1.0 0.0 0.5 1.0 1.0 0.5 0.0 1.0 5.0

2023-2024 BUDGET 1.0 0.5 0.0 1.0 1.0 0.5 0.0 1.0 5.0

4.5

5.0

*Funding for these positions is split between the Risk Fund and the General Fund

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

5.0

INTERNAL SERVICE FUNDS

TOTAL FULL-TIME-EQUIVALENT

247

INTERNAL SERVICE FUNDS

RISK MANAGEMENT RISK MANAGEMENT FUND PERFORMANCE MEASURES Casualty Program Costs

Workers Compensation Program Costs

$750,000 $500,000

$536,249

$549,895

$554,870

2020

2021

2022

$600,000

$650,000

$250,000 $0

2023 est.

2024 proj.

General Liability Program Cost $90,000

$77,810

INTERNAL SERVICE FUNDS

$60,000

$53,477

$48,112

$48,040

2021

2022

$60,950

$30,000 $0

2020

2023 est.

2024 proj.

Automobile Liability and Physical Damage Claim Costs $240,000

2020

2021

2022

2023 est.

$212,431

$190,000

$182,284

$60,000

$172,241

$120,000

$154,757

$180,000

2024 proj.

Harassment and Discrimination Claims The City has had a total of six Title VII related claims since 1997, which is a very low rate. Title VII refers to a specific section of the Federal Civil Rights Act of 1964 that addresses discrimination in the workplace. Title VII claims therefore are not related to injuries, but instead are from issues such as sexual harassment or discrimination based on race, ethnicity, sex, and other protected classes. A lack of claims indicates a positive organizational culture combined with controls to prevent and resolve issues before they turn into 248

formal grievances. CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

The Farm Photo Rendering Courtsey of OMNIPLAN

COMPONENT UNITS

REVENUE & EXPENSE SUMMARY

ECONOMIC DEVELOPMENT CORP. FUND

REVENUES OPERATING REVENUES Sales Tax TOTAL OPERATING REVENUES

2021-2022 2022-2023 2022-2023 2023-2024 ACTUAL BUDGET AMENDED BUDGET 13,559,367 14,800,195 14,800,195 15,466,204 $ 13,559,367 $ 14,800,195 $ 14,800,195 $ 15,466,204

NON-OPERATING REVENUES Interest

112,438 146,467 568,033 344,656

Miscellaneous Revenue

23,326 20,100 12,871 6,000

Other Reimbursements

990 - - -

Sale of Properties

11,572,631 - - -

Contributions TOTAL NON-OPERATING REVENUES

42,068 42,068 42,068 202,068 $ 11,751,453 $ 208,635 $ 622,972 $ 552,724

TOTAL REVENUES

$ 25,310,820 $ 15,008,830 $ 15,423,167 $ 16,018,928

EXPENSES GENERAL GOVERNMENT

2021-2022 ACTUAL

2022-2023 BUDGET

2022-2023 AMENDED

2023-2024 BUDGET

1,873,484 2,046,108 2,188,189 2,121,632

Economic Grant Incentives

3,694,138 8,561,250 5,411,456 10,058,293

Capital Capital TOTAL GENERAL GOVERNMENT

- - 20,983,577 - - 110,289 112,495 $ 5,567,622 $ 10,607,358 $ 28,693,511 $ 12,292,420

TOTAL EXPENSES

2,354,321 1,684,443 1,684,443 1,837,393 $ 7,921,943 $ 12,291,801 $ 30,377,954 $ 14,129,813

Debt Service

FUND BALANCE PROJECTIONS PROJECTED FUND BALANCE 10/1

$ 32,625,773

$ 17,670,986

TOTAL PROJECTED REVENUES

15,423,167

16,018,928

TOTAL PROJECTED EXPENSES

PROJECTED FUND BALANCE 9/30

$ 17,670,986

(30,377,954)

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

COMPONENT UNITS

Operations

(14,129,813)

$ 19,560,101

251

COMPONENT UNITS

ECONOMIC DEVELOPMENT

COMPONENT UNITS

ECONOMIC DEVELOPMENT CORP. FUND

252

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

COMPONENT UNITS

ECONOMIC DEVELOPMENT ECONOMIC DEVELOPMENT CORP. FUND

The Allen Economic Development Corporation (AEDC) was formed in 1992 by the citizens of Allen. Its primary mission is to recruit and retain businesses to increase the tax base and create quality jobs. The AEDC is overseen by a five-member board appointed by the City Council and is funded by one-half cent sales tax. AEDC efforts stimulate employment, retail sales and the commercial tax base which in turn reduces the property tax burden and improves the quality of life of Allen’s residents.

ACCOMPLISHMENTS IN FY2023 Goal 3. Vibrant community with lively destinations and successful commercial centers ●

Recruited corporate headquarters and production facilities for Sol-Ark, a manufacturer of solar inverters/storage systems and EV chargers. This company leased the two largest office and industrial vacancies within Allen and brought expected growth to 500 employees and $10 - $20 million capital investment.

●

Facilitated approval of TIRZ Zone #4 designation and related TIF performance agreement for Sloan Corners (260-acre project at SH 121 and US 75) by Billingsley Company. The full project includes an estimated $2.3 billion in real property value with a projected net tax benefit of over $300 million to Allen over the next 30 years. Phase 1 includes an initial $19.5 million in infrastructure/parks and 185,000 SF of office/retail/restaurants; infrastructure commences in early 2024.

●

Recruited Prodigy Park, a 160,000-SF, 2 building project by Heady Investments that includes the corporate headquarters for Omnilife, a global leader in the manufacture of supplements, with 140 jobs and an investment of over $20 million.

●

Recruited the corporate headquarters of Inbenta, Resi Media/Pushpay and 25,000 SF of spec suite construction to increase One Bethany West to over 75% occupancy and 87.5% build-out. Facilitated completion of the Allen Tech Hub, a new 105,000 Class A office building in Watters Creek, with strong leasing interest from targeted companies.

●

Executed Incentive package for FarmWORKS One, a 105,000 SF Class A office in The Farm in Allen. Phase 1 of the full project includes a $123 million capital investment and the full project has a $958 million capital investment.

●

Completed AEDC acquisition of land tracts to support future economic development efforts.

●

Completed Texas Enterprise Zone Application for Strike Photonics to provide a Double Jumbo Designation to support an estimated $757 million in future capital investment and 370 new jobs in the defense and biomedical sectors.

●

COMPONENT UNITS

●

Facilitated in construction of the Exchange Business Park being built by Gillett Commercial, which will add 70,000 SF of flex space at Exchange/US-75.

●

Facilitated kickoff of the 370,000 SF Phase 1 (of a total 740,000 SF) of 121 Tech Park by Stillwater Capital and worked to secure initial tech manufacturing tenants.

●

Recruited Katy Trail Ice House to purchase 10 acres for the construction of a destination entertainment facility and an adjacent 200,000 SF office campus.

●

Proceeded with the first year of the AEDC Small Business Grant Program to support the expansion of small primary companies.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

253

COMPONENT UNITS

OBJECTIVES FOR FY2024 Goal 3. Vibrant community with lively destinations and successful commercial centers Objective - Develop Highway 121 as a major community and regional destination ●

Work with landowners and developers to attract large corporate campus users and mixed-use developments along state highway (SH) 121 including Sloan Corners, Allen Gateway, The Farm, The Avenue and the 23-acre parcel owned by AEDC.

●

Explore partnerships to support the construction of Class A office space on SH 121.

●

Use economic impact data to evaluate incentive partnerships for infrastructure investment on SH 121.

●

Consider partnerships and collaborations to market the SH 121 corridor and support the recruitment of unique commercial uses.

Objective - Have an “Allen” sense of place and its own identity known by residents ●

Recruit tenants to fill existing office buildings and stimulate new office development for the Watters Creek District.

●

Market future phases of the One Bethany development to increase tenant occupancy.

●

Facilitate leasing of the Allen Tech Hub in the Watters Creek District and on pre-leasing at FarmWORKS One.

●

Secure corporate tenants for light industrial buildings and second generation spaces including the 121 Tech Park by Stillwater Capital, Prodigy Park by Heady Investments, Exchange Business Park by Gillett, and the office vacancy at 505 Millennium Drive.

●

Communicate information on the programs at the Collin College Technical Campus to Allen businesses.

●

Continue implementation of the digital marketing and business development campaigns

COMPONENT UNITS

targeting site selectors and corporate decision makers and expand a PR marketing program.

254

●

Attract facilities that support high-growth small businesses.

●

Focus on target Allen employers identified by the Business Retention & Expansion (BRE) Analytics Program to facilitate the retention and expansion of these companies and measure the impact of the BRE Program.

●

Assist in attracting economic growth to the Downtown Allen District.

●

Support the refurbishment and redevelopment of older commercial properties in Allen to enhance the business community and provide improved amenities for residents.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

COMPONENT UNITS

ECONOMIC DEVELOPMENT

ECONOMIC DEVELOPMENT CORP. FUND

EXPENSE SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL BUDGET BUDGET AMENDED Personnel Services 892,984 1,044,924 1,044,924 1,099,617 Operations 4,331,378 9,282,037 6,173,963 10,849,200 Supplies 10,101 9,000 11,000 10,000 Professional Services 332,250 268,589 318,450 218,300 Miscellaneous 909 2,808 51,308 2,808 Capital - - 20,983,577 Transfer Out - - 110,289 112,495 DEPARTMENT TOTAL $ 5,567,622 $ 10,607,358 $ 28,693,511 $ 12,292,420 PERSONNEL SUMMARY

FULL TIME Director Assistant Director EDC Marketing Director Business Retention & Exp. Manager Economic Development Analyst EDC Office Manager EDC Specialist Administrative Support Svc Specialist Administrative Assistant

TOTAL FULL TIME Interns TOTAL TEMPORARY

2022-2023 BUDGET 1 1 1 1 1 1 0 0 1 7

2022-2023 AMENDED 1 1 1 1 1 0 1 1 0 7

2023-2024 BUDGET 1 1 1 1 1 0 1 1 0 7

0.5 0.5 0.5 0.5 0.5

0.5

7.5 7.5 7.5 7.5 TOTAL FULL-TIME-EQUIVALENT CAPITAL EXPENSE LIST*

2021-2022 2022-2023 2022-2023 2023-2024 LAND ACTUAL BUDGET 20983577 BUDGET Wines Property SH 121 & Stacy - - 20,983,577 SUBTOTAL

COMPONENT UNITS

TEMPORARY

2021-2022 ACTUAL 1 1 1 1 1 1 0 0 1 7

$ - $ - $ 20,983,577 $ -

*The items listed are non-recurring capital expenses based on increased service to the community.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

255

COMPONENT UNITS

ECONOMIC DEVELOPMENT: DEBT SERVICE

ECONOMIC DEVELOPMENT CORP. FUND

EXPENSE SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL BUDGET BUDGET AMENDED Professional Services 1,080 1,850 1,850 1,850 Debt Service 2,353,241 1,682,593 1,682,593 1,835,543 DEPARTMENT TOTAL

$ 2,354,321

$ 1,684,443

$ 1,837,393

EXPENSE DETAIL 2021-2022 2022-2023 2022-2023 2023-2024 PROFESSIONAL SERVICES ACTUAL BUDGET AMENDED BUDGET Contractual Services 1,080 1,850 1,850 1,850 SUBTOTAL DEBT SERVICE Principal Interest Expense Miscellaneous Debt Expense Lebow Trust - Principal Lebow Trust - Interest Expense

COMPONENT UNITS

SUBTOTAL TOTAL EXPENSES

$ 2,353,241 $ 1,682,593 $ 1,682,593 $ 1,835,543 $ 2,354,321

$ 1,684,443

$ 1,837,393

SALES TAX REVENUE BONDS

FISCAL YEAR 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 TOTAL

256

$ 1,080 $ 1,850 $ 1,850 $ 1,850

1,245,000 1,305,000 1,305,000 1,515,000 425,743 371,793 371,793 314,743 5,750 5,800 5,800 5,800 666,522 - - 10,226 - - -

1,515,000 314,743 1,829,743 1,580,000 253,845 1,833,845 1,645,000 189,015 1,834,015 1,715,000 120,468 1,835,468 390,000 47,778 437,778 390,000 41,098 431,098 400,000 33,687 433,687 180,000 25,862 205,862 180,000 22,082 202,082 185,000 18,302 203,302 190,000 14,047 204,047 195,000 9,678 204,678 200,000 4,900 204,900 PRINCIPAL

INTEREST

TOTAL ANNUAL

8,765,000

1,095,505

9,860,505

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

COMPONENT UNITS

ECONOMIC DEVELOPMENT: DEBT SERVICE

ECONOMIC DEVELOPMENT CORP. FUND DEBT SERVICE REQUIREMENT Bond

Date of

Amount

Interest

Maturity

Balance as of

Required Principal

Required Interest

Total Required

Series

Issue

Issued

Rate

Date

10/1/2023

2023-2024

SALES TAX REVENUE BONDS: 2017A

12/13/16

11,810,000

2020

6/29/16

2,115,000 0.764%-2.05%

09/01/30 1,505,000 205,000 24,425 229,425

2021

6/1/21

2,295,000

09/01/36 2,295,000 160,000 42,068 202,068

TOTAL

2%-5% 0.65-2.45%

09/01/25 4,965,000 1,150,000 248,250 1,398,250

$ 16,220,000 $ 8,765,000 $ 1,515,000 $ 314,743 $ 1,829,743 BOND RATINGS

In June of 2021, the EDC revenue debt rating was reaffirmed at Aa2 by Moody’s.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

COMPONENT UNITS

257

COMPONENT UNITS

REVENUE & EXPENSE SUMMARY

COMMUNITY DEVELOPMENT CORP. FUND 2021-2022 ACTUAL Restricted for Capital Projects 12,609,475 Restricted for CIP New Projects 4,094,491 Restricted for Parks Facility 4,000,000 Restricted for Events Unrestricted Fund Balance 6,387,924 $ 27,091,890 BEGINNING FUND BALANCE

2022-2023 2022-2023 2023-2024 ORIGINAL AMENDED BUDGET 11,836,800 14,638,197 1,180,232 2,780,561 2,780,561 4,000,000 4,000,000 1,000,000 9,284,902 9,262,096 15,700,628 $ 27,902,263 $ 30,680,854 $ 17,880,860

REVENUES Sales Tax

13,559,367

14,800,195

15,466,204

Interest On Investments

(675,495)

373,935

430,507

255,312

Contributions

35,649

Sale of Assets

13,019

34,375 $ 12,966,915

$ 15,174,130

134,176 $ 15,364,878

$ 15,721,516

$ 40,058,805

$ 43,076,393

$ 46,045,732

$ 33,602,376

Intergovernmental Revenue TOTAL REVENUES

COMPONENT UNITS

TOTAL AVAILABLE

EXPENSES OPERATIONS Personnel Services Operations Supplies Maintenance Professional Services Operational Support Capital

2021-2022 ACTUAL 12,530 50,394 243,924 2,740,982 229,045 $ 3,276,875 TOTAL OPERATIONS

2022-2023 2022-2023 2023-2024 ORIGINAL AMENDED BUDGET - - 341,006 18,117 18,117 132,587 - - 187,250 200,000 209,300 450,000 3,710,629 888,542 326,272 3,035,644 3,325,833 851,832 942,532 $ 4,780,578 $ 5,094,135 $ 4,762,948

1,620,322 2,065,769 $ 3,686,091

400,000 415,000 855,000 17,285,747 20,238,526 7,270,750 $ 17,685,747 $ 20,653,526 $ 8,125,750

NON-OPERATIONS Economic Incentive Capital Improvement Projects TOTAL NON-OPERATIONS Debt Service TOTAL EXPENSES ENDING FUND BALANCE Restricted for Capital Projects Restricted for Parks Facility Restricted for Events Unrestricted Fund Balance ENDING FUND BALANCE

258

2,414,985 2,417,211 2,417,211 2,417,842 $ 9,377,951 $ 24,883,536 $ 28,164,872 $ 15,306,540 14,638,197 4,000,000 12,042,657 $ 30,680,854

1,331,614 1,180,232 - - - 1,000,000 1,000,000 16,861,243 15,700,628 17,295,836 $ 18,192,857 $ 17,880,860 $ 18,295,836

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

COMPONENT UNITS

COMMUNITY DEVELOPMENT CORPORATION

COMMUNITY DEVELOPMENT CORP. FUND

COMPONENT UNITS

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

259

COMPONENT UNITS

COMMUNITY DEVELOPMENT CORPORATION

COMMUNITY DEVELOPMENT CORP. FUND Formed in 1996 by the voters of Allen, the Allen Community Development Corporation (CDC) receives funds from the Type B half-cent sales tax for community development projects. The Allen City Council appoints the seven-member board. The CDC identifies and authorizes projects to be funded by the tax. Expenditures are subject to the provisions of the Development Corporation Act of 1979 and Local Government Code, Title 12, Subtitle C1. The Type B half-cent sales tax continues to enable the City of Allen to undertake scores of quality-of-life projects, equipment purchases and community programs that would otherwise have to compete for limited sources of funds or remain unrealized.

ACCOMPLISHMENTS IN FY2023 Goal 3. Vibrant community with lively destinations and successful commercial centers ●

Publicized and conducted the annual “Town Hall” meeting to obtain public input regarding projects funded by the Type B half-cent sales tax.

●

Oversaw the expenditure of Type B half-cent sales tax revenue on projects including: − Trail Development and Enhancement − Market Street Allen USA Celebration

− Demand Response – paratransit transportation

COMPONENT UNITS

− 3rd Party Consultant − ADA Transition Plan

− Two Shuttle Busses - Senior Center − Ford Park Redevelopment

− Forestry Trail Maintenance Equipment Replacement − Playground Replacement

− Rowlett Trail Construction

− Security Camera Consultant

− Special Event Equipment Storage Building − Maintenance Equipment Replacement − Trail Maintenance

− Improved Public Access (Connemara Conservancy)

260

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

COMPONENT UNITS

COMMUNITY DEVELOPMENT CORPORATION

COMMUNITY DEVELOPMENT CORP. FUND OBJECTIVES FOR FY2024 Goal 3. Vibrant community with lively destinations and successful commercial centers ●

Publicize and conduct the annual “Town Hall” meeting to obtain public input regarding projects funded by the Type B half-cent sales tax.

●

Oversee the expenditure of Type B half-cent sales tax revenue for the following projects: ADA Transition Plan Outcomes

○

Erosion Study Outcomes – Pond Dredging

○

Security Camera Outcomes

○

Holiday Decorations

○

Playground Replacement - Shade at Lost Creek Park

○

Allen Station Park Improvements – Playground and Splash Pad

○

Allen Station Park Softball Complex – Artificial Turf Replacement

○

Multisport Courts Needs Assessment

○

Watters Branch Trail Segment (F-2)

○

Ford Park Design and Construction Documents

○

Market Street Allen USA

○

Third-Party Plan Review and Planning

○

Trail Renovation and Maintenance

○

Collin County Rides Program

○

Credit Union of Texas Wi-Fi Replacement

○

Credit Union of Texas Mechanical Review Outcomes

○

Maintenance Equipment Replacement

○

Asset Replacement – Recreation

○

Asset Replacement – Event Center and Allen Community Ice Rink

○

Bolin Park Spectator Shade

○

Allen Station Park Bluetooth Scoreboards

○

Allen Heritage Depot Locomotive Cover and Plaza Redevelopment

○

Connemara Meadow Equipment

○

Grant Funding for Community Events

○

Community Event Sponsorships

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

COMPONENT UNITS

○

261

COMPONENT UNITS

COMMUNITY DEVELOPMENT CORPORATION

COMMUNITY DEVELOPMENT CORP. FUND EXPENSE SUMMARY 2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL ORIGINAL AMENDED BUDGET Personnel Services - - - 341,006 Operations 12,530 18,117 18,117 132,587 Supplies 50,394 - - 187,250 Maintenance 243,924 200,000 209,300 450,000 Professional Services 2,740,982 3,710,629 888,542 326,272 Capital 229,045 851,832 942,532 Economic Incentive 1,620,322 400,000 415,000 855,000 Operational Support - - 3,035,644 3,325,833 Capital Improvement Projects 2,065,769 17,285,747 20,238,526 7,270,750 $ 6,962,966

DEPARTMENT TOTAL

$ 22,466,325

$ 25,747,661

$ 12,888,698

PERSONNEL SUMMARY

FULL TIME Director CDC

TOTAL FULL TIME

2021-2022 ACTUAL 0 0

2022-2023 BUDGET 0 0

2022-2023 AMENDED 0 0

2023-2024 BUDGET 1 1

COMPONENT UNITS

0 0 0 1 TOTAL FULL-TIME-EQUIVALENT CAPITAL EXPENSE DETAIL*

MACHINERY & EQUIPMENT Maintenance Equipment Replacement Gym Fitness Equipent Toro Reel Mower Forestry Trail Maintenance Equipment Special Events Equipment Lockup Adaptive Golf Cart

2021-2022 ACTUAL 229,045 -

$ 229,045 FURNITURE & FIXTURES Special Events Equipment Lockup SUBTOTAL $ VEHICLES Shuttle Busses for ASRC x2 SUBTOTAL $ SUBTOTAL

2022-2023 ORIGINAL 263,612 132,000 47,520

2022-2023 AMENDED 263,612 100,000 132,000 -

2023-2024 BUDGET -

12,700 $ 455,832

12,700 $ 499,012

$ -

47,520 $ 47,520

$ -

396,000 $ 396,000

$ -

*The items listed are non-recurring capital expenses based on increased service to the community.

262

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

COMPONENT UNITS

COMMUNITY DEVELOPMENT CORPORATION

COMMUNITY DEVELOPMENT CORP. FUND

NON-OPERATING EXPENSE DETAIL

2021-2022 2022-2023 2022-2023 2023-2024 ECONOMIC GRANT EXPENSE ACTUAL ORIGINAL AMENDED BUDGET Premium Outlet Sales Tax Rebate 120,322 300,000 300,000 300,000 The Hub (Year1) 1,500,000 The Hub (Year 3-6) Chicken N Pickle Allen Americans High Five

SUBTOTAL

1,620,322

100,000 400,000

100,000 350,000 15,000 90,000 855,000

826,394 852,274

450,000 100,000 500,000 130,000 5,500 650,000 100,000 135,000 600,000 20,000 367,650 95,000 -

CAPITAL IMPROVEMENT PROJECTS Trail Development & Enhancement Multi-Purpose Sports Courts Allen Station Softball Complex Bolin Park Spectator Shade Allen Station Park Scoreboards CUTXEC Mechanical Review Security Camera Study Outcomes CUTXEC WiFi Replacement Allen Heritage Depot Improvements Asset Replacement-Recreation Asset Replacement-CUTXEC/ACIR Maintenance Equipment Replacement DRN Slide

- - - - - - - - - - - - 36,100 -

SGT Recreation Center

158,481

10,000,000

8,859,713

Allen Heritage Village

441,865

1,511,314

Dog Park

64,362 890,000

1,604,522 1,217,600

Katy Trail

750,000

69,128

50,740

100,000

217,912

535,451

12,940

24,771

22,600

355,373

60,000

75,000

108,150

1,800,000

1,810,816

Erosion Study Outcome

Ridgeview Dr Trail Connection

1,108 3,922 275,485 25,700 64,462 98,649

Playground Replacement

360,561

McDermott Park Trailhead

120,000

ADA Transition Plan Outcomes Bethany Lakes Loop Trail Trail Marker Program Connemara Meadow Equipment City-Wide Trail Master Plan Cottonwood Trail Improvements Allen Trail Segments Twin Creeks Trail Segments Rowlett Trail

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

COMPONENT UNITS

100,000 15,000 415,000

263

COMPONENT UNITS

COMMUNITY DEVELOPMENT CORPORATION

COMMUNITY DEVELOPMENT CORP. FUND

NON-OPERATING EXPENSE DETAIL CONTINUED

2021-2022 2022-2023 2022-2023 2023-2024 CAPITAL IMPROVEMENT PROJECTS ACTUAL ORIGINAL AMENDED BUDGET CONTINUED Eugene McDermott Park Trail 273,925 - 720,000 Adaptive / Inclusive Play Features & 200,000 - - Improvements Park / Playground Shade Program 20,920 - 309,904 600,000 Allen Station Park Playground 1,000,000 5,403 399,000 Improvements Holiday Decorations - - - 250,000 Market Street Allen USA - - - 120,000 Third-Party Plan Review and Planning - - - 125,000 Collin County Rides Program - - - 250,000 Community Events - - - 50,000 Community Event Sponsorships - - - 50,000 Moslen Farm Special Use Park - 272,000 242,335 Rolling Hills Park Expansion 326,259 1,100,620 797,922 Watters Branch Trail - - - 450,000 Ford Park East Redevelopment - 526,400 632,000 1,000,000 $ 2,065,769

$ 17,285,747

$ 20,238,526

COMPONENT UNITS

SUBTOTAL

264

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

$ 7,270,750

COMPONENT UNITS

COMMUNITY DEVELOPMENT CORPORATION: DEBT SERVICE

COMMUNITY DEVELOPMENT CORP. FUND EXPENSE SUMMARY

2021-2022 2022-2023 2022-2023 2023-2024 CLASSIFICATION ACTUAL ORIGINAL AMENDED BUDGET Debt Service 2,414,985 2,417,211 2,417,211 2,417,842 DEPARTMENT TOTAL

$ 2,414,985

$ 2,417,211

$ 2,417,842

EXPENSE DETAIL DEBT SERVICE Service Costs Contractual Services Principal Interest Expense

2021-2022 ACTUAL 3,500 1,815,000 595,735

2022-2023 ORIGINAL 3,500 2,400 1,850,000 560,561

2022-2023 AMENDED 3,500 2,400 1,850,000 560,561

2023-2024 BUDGET 3,500 2,400 1,890,000 521,192

750 $ 2,414,985

750 $ 2,417,211

750 $ 2,417,842

Miscellaneous Debt Expense SUBTOTAL

DEBT SCHEDULE PRINCIPAL 1,890,000 1,935,000 1,980,000 2,030,000 2,080,000 2,145,000 2,205,000 2,265,000 2,335,000 $ 18,865,000

INTEREST 521,192 476,721 431,190 382,423 329,176 270,874 209,248 143,693 74,090 $ 2,838,607

TOTAL ANNUAL 2,411,192 2,411,721 2,411,190 2,412,423 2,409,176 2,415,874 2,414,248 2,408,693 2,409,090 $ 21,703,607

DEBT SERVICE REQUIREMENT

Bond Series

Date of Issue

Amount Issued

Interest Rate

Maturity Date

Balance as of 10/1/2023

Required Principal 2023-2024

Required Interest 2023-2024

Total Required 2023-2024

COMPONENT UNITS

FISCAL YEAR 2024 2025 2026 2027 2028 2029 2030 2031 2032 TOTAL

SALES TAX REVENUE BONDS: 2016 TOTAL

08/16/16

31,235,000 $31,235,000

0.75%-3.173%

09/01/32

18,865,000 1,890,000 521,192 2,411,192 $ 18,865,000 $ 1,890,000 $ 521,192 $ 2,411,192

BOND RATINGS In August of 2016, the City’s CDC Revenue debt rating was upgraded to Aa2.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

265

CAPITAL IMPROVEMENTS

MAJOR PROJECTS: HIGHLIGHTS

CAPITAL IMPROVEMENTS

FISCAL YEAR 2024-2028

268

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

CAPITAL IMPROVEMENTS

CAPITAL PROJECT HIGHLIGHTS FISCAL YEAR 2023-2024

The City’s five-year Capital Improvement Program (CIP) represents the Capital Budget for FY2024 and is a financial plan for infrastructure and other improvements through 2028. The Engineering and Parks departments, in conjunction with other departments whose projects are included to prepare this plan. The CIP is a separate document that is formally adopted as part of the annual budget process. The CIP is used as a guide for project, debt and other related budget planning. Only the current year projects are approved as future year plans may change. In May 2016, voters approved a $93.15 million bond proposal. The list of projects includes streets, drainage, public art projects, public parks, public safety facility upgrades at the Central Fire Station, and building a new fire station. Approximately $53.0 million is allocated to spend on capital projects in FY2024. Following are brief descriptions of the larger projects that will be in progress, and a discussion of the relationship between the capital budget and the operating budget. Also included is a complete list of all CIP projects that are in the current plan, and debt information as it relates to capital projects. More complete information may be found on each project in the City’s Capital Improvement Program document.

GENERAL GOVERNMENT Public Facilities Several facility upgrades and replacement of facility generators are planned in FY2024 for $897 thousand. The City Hall ACTV/ Council Remodel is scheduled to be completed in FY2024 with project costs estimated at $350 thousand. Public Art $315 thousand is anticipated for construction of public art projects.

Approximately $6.5 million is anticipated for construction of the expansion of the Allen Public Library. Public Safety $3.2 million is anticipated for the completion of construction for Fire Station #6 and equipment. Obligated

CAPITAL IMPROVEMENTS

Park Facilities

(1) Public Art (2) Allen Public Library Expansion (3) Fire Station #6 and Equipment Essential (4) Facility Backup Generator (5) Facility Upgrades Desirable (6) Police HQ2 Leveraged (7) City Hall ACTV/ Council Remodel Maintenance (8) Facility Roof Replacement-Repair FY24

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

269

CAPITAL IMPROVEMENTS

PARKS Parks and Recreation Funding of $10.24 million is provided in FY2024 for various parks projects. Projects include, but are not limited to, Stephen G. Terrell Recreation Center for $2.1 million, Molsen Farm for $1.1 million, Allen Station Park improvements and softball infield replacement for $2.3 million. Neighborhood parks including Playground Replacements and Park/Playground shade program for $600 thousand. Community Parks at approximately $3.2 million. Lastly, trail construction and enhancements in the amount of $983 thousand is scheduled.

Community Parks Obligated (1) Spirit Park, Phase 2 Desirable (2) Dog Park (3) Spirit Park Turf Replacement (4) Ford Park Redevelopment Neighborhood Park Development Desirable (5) Park Playground Shade Program (6) Playground Replacements (7) Suncreek Park Development (8) Cottonwood Bend Park Redevelopment (9) Custer Meadows Park Park Facilities Obligated (10) Molsen Farm (11) Stephen G. Terrell Recreation Center Desirable (12) Environmental Education Center

CAPITAL IMPROVEMENTS

Maintenance (13) TEVC Rink Renovations (14) Event Center Retractable Seating- Bowl Regional Parks Desirable (15) Allen Station Park Improvements (16) Allen Station Softball Infield Replacement Maintenance (17) Celebration Park-Kidmania Playground Replacement Trails and Greenbelts Leveraged (18) Rowlett Trail C-1, C-2 (19) Rowlett Trail C--4, C-5 (20) Eugene McDermott Park Trail Desirable (21) Trail Construction (22) Trail Marker Program (23) Twin Creeks GC Trail Improvements (24) Watters Branch Trail Construction

270

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

CAPITAL IMPROVEMENTS

PUBLIC WORKS Streets Approximately $10.10 million in FY2024 is allocated for streets projects; and is primarily being spent on the following: Ridgeview Drive (Chelsea Blvd to US 75) for $4.6 million, Chelsea Blvd (Allen Commerce to SH121) for $3.1 million, Median Landscape improvement for $1.1 million, Allen Heights Drive for $510 thousand and Allen Drive Landscape & Median for $840 thousand.

Street Maintenance Routine replacement of streets and alleys throughout the City totaling $5.3 million.

Traffic and Drainage Approximately $3.2 million is allocated for traffic and drainage improvements in FY2024. Street Maintenance Obligated (1) Concrete Street Replacement (Various Locations) Maintenance (2) Asphalt Street Replacement Streets Obligated (3) Median Landscape Improvement (4) Central Business District (CBD) Street Reconstruction Leveraged (5) Allen Drive Landscape & Median Islands (6) Ridgeview Drive (Chelsea to US75) Desirable (7) Allen Heights Drive (Bolin School Rd to Chaparral) (8) Exchange Parkway (Allen Heights to Angel) (9) Chelsea Blvd (Allen Commerce to SH121)

Maintenance (10) Creek Bank Stabilization (11) Bridge Maintenance Traffic Obligated (12) Stacy and Angel Intersection Improvement

CAPITAL IMPROVEMENTS

Drainage

Leveraged (13) Highway Systems improvement program (HSIP) Desirable (14) LED Lighting Retrofit

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

271

CAPITAL IMPROVEMENTS

UTILITIES In FY2024, Water and Sewer line replacements for $4.2 million. Lift station and pump station maintenance, Sloan Creek Trunk Line & Lift Station as well as Manhole improvements combined are $6.7million. AMI/ AMR is planned for $2 million. Wastewater Essential (1) Lift Station Improvements (Ongoing) (2) Watters Branch Manhole Drops (3) Cabela’s Manhole Replacement (4) Sloan Creek Trunk Line and Lift Station Maintenance (5) Aerial Crossings (6) Lost Creek Lift Station (7) Manhole Improvements (Ongoing) (8) Maxwell Creek Lift Station (9) Stacy Ridge Lift Station Water Desirable (10) AMI/ AMR Essential (11) Pump Station #1 (Stacy Road) Renovation (12) Pump Station Minor Renovation (Ongoing) (13) SCADA Upgrade Maintenance (14) Water Tank and Tower Repaint Water & Wastewater Maintenance (15) Jupiter Sanitary Sewer Main

CAPITAL IMPROVEMENTS

(16) Greenville SS and Rockridge Water

272

(17) Heritage/ Allen Heights SS Main Replacement (18) Timbercreek and Allenwood Watermain Replacement Essential (19) Custer Flow Meter

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

CAPITAL IMPROVEMENTS

RELATIONSHIP BETWEEN OPERATING & CAPITAL BUDGETS FISCAL YEAR 2023-2024

The City’s operating and capital projects budgets are closely linked. The capital budget is a multi-year financial plan of the Capital Improvement Program (CIP) for the acquisition, expansion, or rehabilitation of infrastructure, capital assets, or productive capacity of City services. Revenue for the capital budget comes from bond sales, intergovernmental revenues, 4a/4b sales taxes, development fees, and some current operating revenues. Unlike the operating budget, the capital improvement program is a five-year plan. The plan is reviewed, and projects are reprioritized on an ongoing basis.

Impact of Capital Projects on the Operating Budget Capital projects impact the operating budget in two main ways. First, since the City is committed to systematically investing in infrastructure, each year funds are set aside in the operating budget to provide cash financing toward some projects. Second, the City must generate enough operating revenues to cover any payments for general obligation and revenue debt incurred for long-term financing of capital projects approved this year and from prior years. The impact represents funds that would otherwise be available to pay for other programs, services, or projects. In addition, completed capital projects usually require additional funding to cover ongoing maintenance, utilities, other operating costs, and sometimes additional personnel or equipment. This year, the total estimated impact of the capital budget on the operating budget is approximately $50.35 million.

Cash Financing and Debt Service Debt service payments and cash financing for projects comprise $33.34 million. The debt service payments are $25.7 million, $18.847 million is for General Obligation debt, and $6.88 million is for Revenue debt. Water and Sewer Projects: $7,316,337 is appropriated for CBD system rehabilitation, lift station improvements and pump station maintenance and capital projects. Solid Waste Projects: $300,000 is allocated for major alley repairs.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

CAPITAL IMPROVEMENTS

Budgeted transfers from operating funds to the Capital Projects funds are $7.62 million, and include:

273

CAPITAL IMPROVEMENTS

Other Operating Costs In addition to cash financing and debt service, the increases in operating costs in the FY2023-2024 budget related to the CIP totals approximately 14 million. These are listed below by project type. Government: Approximately $40,000 was included in the operating budget for FY2024 for facility improvements. Parks: Approximately $4.3 million is included in the operating budget for FY2024 for the playground replacement and trail construction. Public Facilities: Approximately $780,000 is included for facility upgrades. Public Works: Approximately $2.48 million is included in FY2023 for drainage and street maintenance, including Ridgeview Drive. Utilities: Approximately $6.63 million is included in FY2024 for pump and lift station improvements/ renovations, Water Tank & Tower Repaint and Heritage/Allen Heights SS Main Replacement.

Capital Projects

CAPITAL IMPROVEMENTS

A complete list of proposed projects for FY2024 through FY2028 can be found on the following pages.

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CAPITAL IMPROVEMENTS

CAPITAL PROJECTS EXPENDITURE SUMMARY AMOUNTS IN 000’S TYPE CATEGORY

Major Funding

PROJECT Government Arts

Source(s)

Public Art

GO Bonds, Other Arts Subtotal

Park Facilities

Project Est. thru

Projected

Total Projected

FY2023

FY2024

FY2025

FY2026

FY2027

FY2028

Investment

$ 800 $ 315 $ 300 $ 300 $ 300 $ - $ 2,015 $ 800 $ 315 $ 300 $ 300 $ 300 $ - $ 2,015

Allen Public Library Expansion

GO Bonds, Other

$ 8,885 $ 6,489 $ - $ - $ - $ - $ 15,374

Park Facilities Subtotal

$ 8,885 $ 6,489 $ - $ - $ - $ - $ 15,374

Public Facilities Facility Roof Replacement/ Repair FY23 Facility Backup Generator Facility Upgrades City Hall ACTV/Council Remodel

Other General Fund Revenues General Fund Revenues

$ - $ - $ 2,300 $ - $ - $ - $ 2,300 $ 15 $ 297 $ 496 $ - $ - $ - $ 808 $ 1,939 $ 600 $ 600 $ - $ - $ - $ 3,139

Revenue Bonds, Other

$ 1,300 $ 350 $ - $ - $ - $ - $ 1,650

Public Facilities Subtotal

$ 3,254 $ 1,247 $ 3,396 $ - $ - $ - $ 7,897

Public Safety Fire Station #6 & Equipment GO Bonds, Other Police HQ 2

$ 11,800 $ 3,175 $ - $ - $ - $ - $ 14,975

GO Bonds, Other

$ 3,500 $ - $ - $ - $ - $ - $ 3,500

Public Safety Subtotal

$ 15,300 $ 3,175 $ - $ - $ - $ - $ 18,475

Government Total

$ 28,239 $ 11,226 $ 3,696 $ 300 $ 300 $ - $ 43,761

Parks Community Parks Ford Park Redevelopment Dog Park Spirit Park Turf Replacement Spirit Park , Phase 2

GO Bonds 4a/4b Taxes

$ - $ 1,000 $ 500 $ - $ - $ - $ 1,500 $ 727 $ 1,373 $ - $ - $ - $ - $ 2,100

4a/4b Taxes

$ - $ - $ - $ - $ 2,000 $ 2,211 $ 4,211

GO Bonds, Intergovernmental

$ 677 $ 780 $ 1,750 $ 1,750 $ - $ 4,098 $ 9,055

Community Parks Subtotal

$ 1,404 $ 3,153 $ 2,250 $ 1,750 $ 2,000 $ 6,309 $ 16,866

4a/4b Taxes

$ - $ - $ - $ - $ - $ 1,853 $ 1,853

4a/4b Taxes

$ 411 $ 100 $ 364 $ 153 $ - $ 84 $ 1,112

4a/4b Taxes GO Bonds, 4a/4b Taxes, Fees

$ 360 $ 500 $ 364 $ 1,222 $ 1,284 $ 1,100 $ 4,830

4a/4b Taxes

$ - $ - $ - $ - $ 1,354 $ 1,967 $ 3,321

Neighborhood Parks Subtotal

$ 771 $ 600 $ 728 $ 1,375 $ 2,638 $ 5,678 $ 11,790

Custer Meadows Park Suncreek Park Redevelopment Park Facilities Molsen Farm

Stephen G. Terrell Recreation Center Event Center Retractable Seating- Bowl Enviromental Education Center TEVC Rink Renovations

$ - $ - $ - $ - $ - $ 674 $ 674

GO Bonds, 4a/4b Taxes, Intergovernmental, Other GO Bonds, Intergovernmental, Fees, 4a/4b Taxes, Revenue Bonds,Other

$ 5,280 $ 1,100 $ - $ - $ - $ 821 $ 7,201

$ 53,437 $ 2,102 $ - $ - $ - $ - $ 55,539

4a/4b Taxes

$ - $ - $ 2,435 $ - $ - $ - $ 2,435

GO Bonds

$ - $ - $ - $ - $ - $ 500 $ 500

4a/4b Taxes

$ - $ - $ - $ - $ 1,043 $ - $ 1,043

Park Facilities Subtotal

CAPITAL IMPROVEMENTS

Neighborhood Parks Cottonwood Bend Park Redevelopment Park/Playground Shade Program Playground Replacements

$ 58,717 $ 3,202 $ 2,435 $ - $ 1,043 $ 1,321 $ 66,718

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

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CAPITAL PROJECTS EXPENDITURE SUMMARY AMOUNTS IN 000’S

TYPE CATEGORY

Major Funding

PROJECT Regional Park Celebration Park-Kidmania Playground Replacement Allen Station Softball Infield Replacement Allen Station Park Improvements (Playground Area)

Source(s)

Projected

Total Projected

FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 Investment

4a/4b Taxes

$ - $ - $ 1,964 $ 2,620 $ - $ - $ 4,584

4a/4b Taxes

$ - $ 500 $ - $ - $ - $ - $ 500

4a/4b Taxes

$ 81 $ 1,799 $ - $ - $ - $ - $ 1,880

Regional Park Subtotal Trail Twin Creeks GC Trail Improvements

Project Est. thru

$ 81 $ 2,299 $ 1,964 $ 2,620 $ - $ - $ 6,964

4a/4b Taxes

Rowlett Trail C-1,C-2

Rowlett Trail C-4.C-5 Trail Construction Watters Branch Trail Construction Eugene McDermott Park Trail Trail Marker Program

Intergovernmental, 4a/4b Taxes GO Bonds, Intergovernmental, Fees, 4a/4b Taxes, Other 4a/4b Taxes

$ 135 $ - $ - $ - $ - $ - $ 135 $ 582 $ - $ 1,500 $ 1,518 $ - $ - $ 3,600

$ 387 $ - $ 2,300 $ 2,176 $ - $ - $ 4,863 $ - $ 53 $ - $ - $ - $ - $ 53

4a/4b Taxes

$ - $ 930 $ 695 $ - $ - $ - $ 1,625

4a/4b Taxes

$ 189 $ - $ - $ - $ 1,000 $ 2,450 $ 3,639

4a/4b Taxes

$ 75 $ - $ 12 $ 13 $ - $ - $ 100

Trail Subtotal

$ 1,368 $ 983 $ 4,507 $ 3,707 $ 1,000 $ 2,450 $ 14,015

Parks Total

$ 62,341 $ 10,237 $ 11,884 $ 9,452 $ 6,681 $ 15,758 $ 116,353

Public Works Drainage Bridge Maintenance

Other

$ 661 $ 1,368 $ 1,150 $ - $ - $ - $ 3,179

Oper. Revenues

$ 100 $ 600 $ - $ - $ - $ - $ 700

Creek Bank Stabilization

Drainage Subtotal Street Maintenance Asphalt Street Replacement Gen.Fund Rev.

CAPITAL IMPROVEMENTS

Concrete Street Pavement Replacement (Various locations)

GO Bonds, Oper. Revenues, Fees, Gen. Fund Rev., Intergovernmental

Street Maintenance Subtotal Streets Chelsea Blvd (Allen Commerce to SH 121) Allen Heights Drive Allen Drive Landscape & Art Enhancement

Fees

Highway Systems Improvement Program

$ 2,215 $ 5,300 $ 5,300 $ 5,300 $ 5,300 $ 5,300 $ 28,715

$ 210 $ 3,050 $ - $ - $ - $ - $ 3,260 $ - $ 510 $ 2,040 $ - $ - $ - $ 2,550 $ 1,668 $ 840 $ - $ - $ - $ - $ 2,508 $ - $ - $ 762 $ - $ - $ - $ 762 $ 2,464 $ 4,600 $ - $ - $ - $ - $ 7,064 $ - $ - $ 400 $ - $ - $ - $ 400

$ 4,442 $ 10,100 $ 3,202 $ - $ - $ - $ 17,744

Fees, Other

$ - $ 314 $ - $ - $ - $ - $ 314

GO Bonds, Fees

$ 56 $ 944 $ - $ - $ - $ - $ 1,000

Fees, Intergovernmental, Other, GO Bonds

$ 3,466 $ - $ - $ - $ - $ - $ 3,466

Traffic Subtotal

$ 3,522 $ 1,258 $ - $ - $ - $ - $ 4,780

Public Works Total

276

$ 1,995 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 26,995

$ 100 $ 1,100 $ - $ - $ - $ - $ 1,200

Streets Subtotal Traffic LED Lighting Retrofit Stacy and Angel Intersection Improvements

$ 220 $ 300 $ 300 $ 300 $ 300 $ 300 $ 1,720

GO Bonds, Intergovernmental, Other Intergovernmental, Other GO Bonds, Intergovernmental, Other

Central Business District GO Bonds (CBD) Street Reconstruction GO Bonds, Ridgeview Drive (Chelsea Intergovernmental, Blvd to US 75) Other Exchange Parkway (Allen Fees, Other Heights to Angel Pkwy) Median Landscape Improvement

$ 100 $ 1,968 $ 1,150 $ - $ - $ - $ 3,879

Utilities

$ 10,279 $ 18,626 $ 9,652 $ 5,300 $ 5,300 $ 5,300 $ 51,939

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

CAPITAL IMPROVEMENTS Wastewater Lift Station Improvements (On-going) Sloan Creek Trunk Line and Lift Station Watters Branch Manhole Drops Maxwell Creek Lift Station Lost Creek Lift Station Creek Valley Court Aerial Crossing Stacy Ridge Lift Station Cabela’s Manhole Replacement Manhole Improvements (On-going) Water AMI/ AMR Pump Station Minor Renovation (On-going) Water Tank and Tower Repaint Scada Upgrade

Oper. Revenues

$ 343 $ 150 $ 150 $ 75 $ 75 $ 75 $ 868

Revenue Bonds, Fees, Oper. Revenues

$ 13,844 $ - $ - $

Oper. Revenues

$ 100 $ 650 $ - $ - $ - $ - $ 750

Oper. Revenues Oper. Revenues

$ 268 $ 2,100 $ - $ - $ - $ - $ 2,368 $ - $ 300 $ 1,500 $ - $ - $ - $ 1,800

Oper. Revenues

$ - $ - $ - $ 60 $ 800 $ - $ 860

Oper. Revenues

$ - $ - $ 300 $ 1,800 $ - $ - $ 2,100

Oper. Revenues

$ 1,060 $ 1,300 $ - $ - $ - $ - $ 2,360

Oper. Revenues, Other

$ 45 $ 45 $ 45 $ 45 $ 45 $ 50 $ 275

Wastewater Subtotal

$ 15,660 $ 4,545 $ 1,995 $ 1,980 $ 920 $ 125 $ 25,225

Oper. Revenues

$ 9,792 $ 2,000 $ - $ - $ - $ - $ 11,792

Oper. Revenues

$ 343 $ 125 $ 125 $ 125 $ 125 $ 125 $ 968

Oper. Revenues

$ 1,906 $ - $ 740 $ - $ - $ - $ 2,646

Oper. Revenues

$ - $ - $ - $ 600 $ 787 $ - $ 1,387

Water - Continued

- $

- $ 13,844

Pump Station #1 (Stacy Road) Renovation

Revenue Bonds, Oper. Revenues Water Subtotal

Water & Wastewater Timbercreek and Allenwood Watermain Replacement Jupiter Sanitary Sewer Main Greenville SS and Rockridge Water Custer Flow Meter Heritage/Allen Heights SS Main Replacement

$ 3,209 $ 2,000 $ - $

- $

- $ 5,209

$ 15,250 $ 4,125 $ 865 $ 725 $ 912 $ 125 $ 22,002

Oper. Revenues

$ 600 $ 4,250 $ 1,750 $ - $ - $ - $ 6,600

Oper. Revenues

$ - $ - $ 300 $ - $ 4,200 $ - $ 4,500

Oper. Revenues

$ - $ - $ - $ 700 $ 4,000 $ 4,000 $ 8,700

Oper. Revenues

$ - $ - $ 359 $ - $ - $ - $ 359

Oper. Revenues

$ 450 $ - $ 4,600 $ 4,800 $ - $ - $ 9,850

Water & Wastewater Subtotal

$ 1,050 $ 4,250 $ 7,009 $ 5,500 $ 8,200 $ 4,000 $ 30,009

Utilities Total

$ 31,960 $ 12,920 $ 9,869 $ 8,205 $ 10,032 $ 4,250 $ 77,236

Grand Total

$ 133,480 $ 53,009 $ 35,101 $ 23,257 $ 22,313 $ 25,308 $ 292,468

CAPITAL IMPROVEMENTS

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

277

CAPITAL IMPROVEMENTS

LONG-RANGE FINANCIAL PLANS FISCAL YEAR 2023-2024

Long-range financial plans are updated at the beginning of the budget process to adjust for capital project timing and funding availability. As well as updated throughout the year as updated information becomes available. The following three plans are presented on the next pages, the Debt Service Fund, the General Fund, and the Water/ Wastewater Cost of Service Model; other plans are updated but not presented. A discussion of the assumptions made to develop the plans along with the City’s debt capacity is below.

Debt Service Long-Range Plan Each year, bond funded projects are re-evaluated based on the community’s needs and available funding. Debt service payments are estimated and incorporated into the Debt Service long-range plan. For the current listing and timing of projects, refer to the Capital Projects Expenditure Summary. A conservative approach is taken to estimate future revenues. The taxable assessed value is assumed to grow 4% on average over the next several years and all years assume a collection rate of 100%. The I&S portion of the tax rate is based on total debt service payments, taxable assessed value and fund balance policy. The O&M rate is calculated, assuming the tax rate stays the same. The City’s Debt Management Policy requires the I&S rate to not be more than 35% of the total tax rate. As shown in the long-range plan over the next few years, the portion of the tax rate dedicated to debt is 22%. While estimating the portion of the I&S rate will be well within the policy, if the City gets close to the limit, action, such as deferring projects, would be taken. Although the City has an authorized but unissued amount of $2 million from the 2007 bond election, there are no current plans to issue the debt. However, the City has the capacity to issue the bonds that have been authorized. In May 2016, voters elected to approve $93 million in new debt. The Debt Service Fund longrange plan reflects all currently authorized bond issuances, and the future infrastructure improvements and public facilities from the 2016 bond election.

CAPITAL IMPROVEMENTS

Bond issuances from the 2016 bond election have included projects with minimal O&M associated costs. Projects have included street and drainage infrastructure along with a Firearms Training Center and the expansion of the Library parking lot. The Firearms Training Center was built in collaboration with Collin College, the partnership minimized the O&M impact to the City. A selection of future projects will have a greater impact on O&M costs. The costs are included on the General Fund long-range plan. The future projects with significant O&M costs include new construction of Fire Station 6 and the Stephen G. Terrell Recreation Center. Additionally, expansion of the Allen Public Library and Spirit Park will have added O&M costs.

General Fund Long-Range Plan Once the I&S rate is determined, the O&M rate can be calculated, assuming the tax rate remains the same. Realistically, conservative revenue estimates are made for the General Fund long-range plan. The taxable assessed value is assumed at 4% growth. The assumption is based upon reappraisal of existing properties, new growth in residential and commercial property along Highway 121, US 75 Highway and in areas of vacant land throughout the City. As reflected in the City’s Comprehensive Plan, the current rate of growth is expected on average to remain consistent in subsequent years. Commercial activity is expected to continue to grow for another 15 to 20 years until the City reaches build out.

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CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

CAPITAL IMPROVEMENTS Projected years in the plan show a draw down on fund balance; however, that is not the anticipated result. The City has projected future taxable values which are currently being estimated under the actual trend. In addition, sales tax revenue has been estimated on an historical trend over a twenty-year period. The City would anticipate deferring projects or phasing in O&M costs to keep from drawing down on fund balance. The City of Allen recognizes itself as a service organization with almost 70% of the General Fund expenditures being related to personnel costs. In FY2024, 13 new positions were approved in the General Fund and 7 positions in the other Funds. The changes in full time equivalent (FTE) count will maintain existing levels of service to the community.

Water/ Wastewater Debt Long- Range Plan Revenue debt as well as water and sewer rates are managed according to the City’s Water and Sewer Rate Study. Our most recent rate study was completed in 2022. The future impact of the revenues and expenses in the Water and Sewer Fund are shown on the following Water/ Wastewater Cost of Service Model derived from the rate study. Assumptions used in the creation of the rate study are dynamic. If the assumptions used to build the rate model change significantly, the revenue, debt issuances, and the water and sewer rates would change as well. Adequate revenues and working capital are projected to meet ongoing operational cost increases, to provide funding for water and sewer infrastructure improvements, and to provide for existing debt service. With Council’s approval, the average residential customer water and sewer bill would increase 10%. The water and sewer bond covenants require operating revenues to cover the current debt requirements including principal and interest by a minimum of 1.2 times. Over the next four years, the rate study projected the coverage ratio to range from 1.22 to 1.94. Projections also take into consideration a working capital adequacy test of approximately 90 to 120 days of expenditures. The projected days of working capital over the next four years is expected to be an average of 100 days according to the rate study. The actual number of days are dependent on weather conditions and water restrictions. The main challenge for the water and wastewater model is the pass-through cost from North Texas Municipal Water District (NTMWD) which makes up 56.5% of the budget. Further details of the Water and Sewer budget can be found in the Enterprise section of this document.

Water & Sewer Fund Budget 2024 Proposed

56.5%

2023 Amended

53.1%

2022

55.2%

2021

57.0%

2020

60.4%

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

CAPITAL IMPROVEMENTS

NTMWD Costs as Percentage of the Total

279

CAPITAL IMPROVEMENTS In the same way as the General Fund, the Water and Sewer Fund is conscious of the increasing personnel costs and is taking measures to implement technology to provide, at least, the same level of service to residents while managing personnel costs. In fiscal year 2019, City Council approved automatic meter readers (AMR)/ advanced metering infrastructure (AMI) to be installed throughout the City. The new meters are cost effective for both end users and the City. End users will have the ability to see real time data of their water usage and the system will be able to detect if water usage is higher than usual, due to a potential leak. The City will be able to reduce the manual labor hours of going out and reading each meter every month. In addition, the City will be able to receive data of potential water leaks and take proactive action

CAPITAL IMPROVEMENTS

before larger, more costly problems occur.

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CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

CAPITAL IMPROVEMENTS

DEBT SERVICE FUND LONG-RANGE PLAN 2024-2027

YEAR 1

YEAR 2

YEAR 3

Actual

Revised

Proposed

Estimated

2024

2025

2026

2027

841,923

877,804

2,101,053

2,212,912

2022

2023

BEGINNING BALANCE

1,067,230

REVENUES:

Ad Valorem Tax

15,891,402

16,555,608

19,495,689

22,760,087

22,676,546

22,774,390

Delinquent Collections Penalty & Interest Investment Earnings Rollback Taxes Transfer from Other Fds

26,047 40,092 54,610 42,057 816,326

97,478 68,235 131,671 -

113,800 79,660 178,589 -

113,383 79,368 188,098 -

TIF Property Tax offset

79,787 81,959 55,851 57,371 237,326 108,766 - - (700,877) (441,862) (520,161)

TOTAL REVENUES

16,428,672

EXPENDITURES: Commission & Refunding Exp Bond Principal

8,000 9,495,000

920,207

(810,215)

(794,658)

(786,204)

22,253,937

22,369,035

12,800 8,165,000

13,600 8,475,000

13,600 8,725,000

4,366,577

3,898,857

3,586,028

3,213,517

1,075,000 1,130,000

1,190,000

1,250,000

1,310,000

1,370,000

1,036,500 982,750

926,250

866,750

804,250

738,750

Tax Note Principal

1,380,000 520,000

Tax Note Interest

123,400 88,000

Capital Lease Principal Capital Lease Interest * 2024 New Issue * 2025 New Issue * 2026 New Issue

91,975 1,996

540,000 67,200 -

560,000 45,600 6,225,000

580,000 23,200 6,225,000 1,125,000

6,225,000 1,125,000 937,500 -

TOTAL EXPENDITURES

16,577,523

16,486,695

19,007,027

21,024,007

22,142,078

22,348,367

ENDING FUND BALANCE

920,207

841,923

877,804

2,101,053

2,212,912

2,233,580

1,223,249

111,859

20,668

Reserve Requirement (10% ann D/S): End F/B Meets Reserve Req: Amt. Over (Under) Requirement:

1,656,952 1,647,545 1,899,503 2,101,121 2,212,848 No No Yes No No (589,722) (727,338) (68) 64 (1,021,699)

2,233,477 Yes 103

Reserve Requirement (5% ann D/S): End F/B Meets Reserve Req: Amt. Over (Under) Requirement:

828,476 Yes 238,754

823,772 Yes 96,435

1,106,424 Yes 1,106,488

1,116,738 Yes 1,116,842

Debt Portion of Tax Rate:

0.101244

0.090497

0.09735

0.109543

0.104037

0.099935

Debt % of Tax Rate: M&O Portion of Tax Rate: Total Tax Rate:

21.54% 0.368756 0.470000

21.49% 0.330703 0.421200

23.15% 0.32315 0.420500

26.05% 0.310957 0.420500

24.74% 0.316463 0.420500

23.77% 0.320565 0.420500

5.55%

5.11%

4.62%

10.00%

19,042,908

11,250 9,515,000

12,000 11,905,000

Bond Interest

3,365,652 4,239,695

CO Principal CO Interest

Revenues Over/(Under) Expenditures (148,851)

Fund Reserve %

Valuation % Growth in Valuation

(78,284) 35,881

949,751 1,050,560 Yes No (71,947) 1,050,493

CAPITAL IMPROVEMENTS

22,247,256

16,408,411

15,761,357,720 18,112,966,496 19,828,106,980 20,955,759,978 22,122,472,563 23,329,601,612 5.36% 14.92% 9.47% 5.69% 5.57% 5.46%

New Debt Issued 23,000,000

14,315,000

83,000,000

15,000,000

12,500,000

*Estimated debt service totals for issues authorized in upcoming 2023 Bond Election; future issuances are proposed based on a 20-year payback period.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

281

CAPITAL IMPROVEMENTS

GENERAL FUND

LONG-RANGE PLAN 2024-2027 YEAR 1

YEAR 2

YEAR 3

Actual

Revised

Proposed

Projected

2022

2023

2024

2025

2026

2027

25,825,914

28,779,924

28,791,827

30,915,948

33,152,429

Ad Valorem Taxes

56,716,915

58,288,131

62,045,375

66,317,136

68,638,236

71,040,574

Sales Tax

27,386,273

29,764,327

31,255,779

32,193,452

33,159,256

34,154,034

Franchise Fees

7,342,205

7,398,218

7,418,414

7,492,598

7,567,524

7,643,199

Licenses and Permits

2,810,113

2,556,605

2,215,435

2,237,589

2,259,965

2,282,565

Charges for Services

9,531,640

5,228,355

8,242,401

8,407,249

8,575,394

8,746,902

Fines

1,313,927

1,349,588

1,329,588

Miscellaneous

752,626

456,268

390,844

1,390,844

Contributions

2,510,547

34,725

34,825

35,173

36,932

38,779

Reimbursements

2,569,046

2,828,426

2,061,991

2,123,851

2,187,566

2,253,193

Intergovernmental

2,916,466

111,826

115,181

118,636

122,195

Interest earnings

849,829

2,654,200

2,733,004

Transfers In

6,095,044

9,661,325

11,090,008

TOTAL REVENUES

$ 120,794,631

$ 120,331,994

$ 128,929,490

$ 134,465,673

$ 139,086,953

$ 142,824,885

Salary

53,934,202

59,806,831

65,747,568

67,719,995

70,351,595

73,062,143

Benefits

20,804,805

22,518,378

24,435,939

25,169,017

25,924,088

26,701,810

Operations

20,374,076

19,321,989

20,296,909

21,505,816

22,132,991

22,778,980

Supplies

2,167,410

2,041,057

1,988,985

2,048,655

2,110,114

2,173,418

Maintenance

5,873,426

4,050,022

5,282,251

5,440,719

5,603,940

5,772,058

Professional Services

9,455,201

8,149,160

8,750,623

9,013,142

9,283,536

9,562,042

Capital

297,027

1,606,792

175,000

77,515

TOTAL OPERATING EXPENDITURES

$ 112,906,147

$ 117,494,229

$ 126,677,275

$ 130,974,859

$ 135,483,779

$ 140,127,966

Operating Transfers Out

4,934,474

2,825,862

2,252,215

1,366,693

TOTAL GENERAL FUND EXPENDITURES

$ 117,840,621

$ 120,320,091

$ 128,929,490

$ 132,341,552

$ 136,850,472

$ 141,494,659

ENDING FUND BALANCE

$ 28,779,924

28,791,827

$ 28,791,827

$ 30,915,948

$ 33,152,429

$ 34,482,655

BEGINNING BALANCE REVENUES:

EXPENDITURES:

CAPITAL IMPROVEMENTS

282

Revenues Over/(Under) Expenditures

# Days Operations in Reserve, EOY

2,954,010

11,903

15,761,357,720

2,124,121

2,236,481

1,330,226

18,112,966,496

19,828,106,980

20,955,759,978

22,122,472,563

23,329,601,612

Tax rate variables: Taxable Values (thousands) % Growth in Valuation

5.36%

14.92%

9.47%

5.69%

5.57%

5.46%

Operations & Maintenance:

0.368756

0.330703

0.323150

0.310957

0.316463

0.320565

Debt Service:

0.101244

0.090497

0.097350

0.109543

0.104037

0.099935

Total:

0.470000

0.421200 0.420500

0.420500

14,525,000 83,000,000 15,000,000 12,500,000 12,500,000 New Debt Issuance

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

CAPITAL IMPROVEMENTS

WATER/ WASTEWATER COST OF SERVICE MODEL FISCAL YEAR 2023-2024 Forecast Summary Provided by NewGen Strategies & Solutions, LLC

2026

$ 18,128,038 $ 45,881,970

33,702,676

1,254,299 $ 80,838,945 $

12,631,742

1,711,732

27,368,023

11,176,222

8,951,911

94,515

7,000,000 7,820,862

$ 76,755,007 $ 4,083,938 $ 2,096,950 3,880 $ 2,100,830 $ 78,855,837

CAPITAL IMPROVEMENTS

7/21/22 Proposed 2022 2023 2024 2025 Proposed $ 13,614,461 $ 14,137,983 $ 14,705,795 $ 15,927,770 Beginning Fund Balance Revenues Water Rate Revenues $ 32,674,931 $ 34,200,968 $ 38,401,346 $ 41,833,086 Sewer Rate Revenues 22,753,118 26,041,909 29,136,447 31,564,898 Non-Rate Revenues 1,412,400 4,246,364 2,619,416 1,254,299 Total Revenues $ 56,840,449 $ 64,489,241 $ 70,157,209 $ 74,652,283 Operating Expenses & Transfers Out Operating (less NTMWD & Transfers) $ 10,229,182 $ 10,646,686 $ 11,377,996 $ 12,026,775 Utility Billing/ Collections 1,415,090 1,514,820 1,582,500 1,645,719 NTMWD (Water) 18,129,238 21,377,326 23,773,605 25,476,224 NTMWD (Regional WWTP) 6,838,675 7,607,330 9,266,727 10,392,766 NTMWD (UEFIS) 4,451,944 5,053,246 6,529,628 7,931,694 NTMWD (Pre-Treatment) 76,940 79,378 85,728 90,015 General Fund Transfer 5,000,000 6,000,000 6,500,000 7,000,000 Non-Bond Transfers 7,572,622 9,040,777 7,196,098 5,531,362 Total Operating Expenses & Transfers $ 53,713,691 $ 61,319,563 $ 66,312,282 $ 70,094,555 Out Net Revenues Available for Debt $ 3,126,758 $ 3,169,678 $ 3,844,927 $ 4,557,728 Service Debt Service Existing Debt Service $ 2,599,736 $ 2,598,366 $ 2,619,308 $ 2,353,700 Other 3,500 3,500 3,644 3,760 Total Debt Service $ 2,603,236 $ 2,601,866 $ 2,622,952 $ 2,357,460 Total Expenses $ 56,316,927 $ 63,921,429 $ 68,935,234 $ 72,452,015 Contingency -- Net Inc/ (Dec) in Fund 523,522 $ 567,812 $ 1,221,975 $ 2,200,268 $ Balance Scenario:

1,983,108

0.9% 0.9% 1.8% 3.0% 2.5% Ending Water & Sewer Fund 200 $ 14,137,983 $ 14,705,795 $ 15,927,770 $ 18,128,038 $ 20,111,146 Percent of Expenses

Fund Balance

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CAPITAL IMPROVEMENTS

WATER/ WASTEWATER COST OF SERVICE MODEL FISCAL YEAR 2023-2024 Financial Statistics Debt Service Coverage (1.2x Target)

1.2 1.22 1.47 1.93 1.94

Days Cash on Hand (Between 90 and 120 Days)

CAPITAL IMPROVEMENTS

106 98 94 99 103 Revenue Requirement Recover Water Revenues Under Proposed Rates $ 32,674,931 $ 34,200,968 $ 38,401,346 $ 41,833,086 $ 45,881,970 Water Revenue Requirements $ 30,815,848 $ 35,469,832 $ 36,850,284 $ 40,147,727 $ 45,150,816 731,154 Over/ (Under) Recovery ($ ) $ 1,859,083 $ (1,268,864) $ 1,551,062 $ 1,685,359 $ 5.7% -3.7% 4.0% 4.0% 1.6% Over/ (Under) Recovery (%) Sewer Revenues Under Proposed Rates $ 22,753,118 $ 26,041,909 $ 29,136,447 $ 31,564,898 $ 33,702,676 Sewer Revenue Requirements $ 24,088,679 $ 25,832,181 $ 29,465,534 $ 31,049,989 $ 32,450,724 209,728 $ (329,087) $ 514,909 $ 1,251,952 Over/ (Under) Recovery ($ ) $ (1,335,561) $ -5.9% 0.8% -1.1% 1.6% 3.7% Over/ (Under) Recovery (%) Total Revenues Under Proposed Rates $ 55,428,049 $ 60,242,877 $ 67,537,793 $ 73,397,984 $ 79,584,645 Total Revenue Requirements $ 54,904,527 $ 61,302,014 $ 66,315,818 $ 71,197,715 $ 77,601,539 523,522 $ (1,059,137) $ 1,221,975 $ 2,200,269 $ 1,983,106 Over/ (Under) Recovery ($ ) $ 0.9% -1.8% 1.8% 3.0% 2.5% Over/ (Under) Recovery (%)

284

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@nelsonacosta_spotterimages

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APPENDIX

ORDINANCE NO. 4035-9-23 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF ALLEN, COLLIN COUNTY, TEXAS, LEVYING THE AD VALOREM TAXES FOR THE TAX YEAR 2023 (FISCAL YEAR 2023-2024) AT A RATE OF $0.420500 PER ONE HUNDRED DOLLARS ($100) ASSESSED VALUATION ON ALL TAXABLE PROPERTY WITHIN THE CORPORATE LIMITS OF THE CITY OF ALLEN AS OF JANUARY 1, 2023, TO PROVIDE REVENUE FOR THE PAYMENT OF CURRENT EXPENSES; PROVIDING FOR AN INTEREST AND SINKING FUND FOR ALL OUTSTANDING DEBT OF THE CITY OF ALLEN; PROVIDING FOR DUE AND DELINQUENT DATES TOGETHER WITH PENALTIES AND INTEREST; PROVIDING A SEVERABILITY CLAUSE; PROVIDING A REPEALING CLAUSE; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, following public notices duly posted and published in all things as required by law, a public hearing was held on September 12, 2023, by and before the City Council of the City of Allen, the subject of which was the proposed tax rate for the City of Allen for Fiscal Year 2023-2024, submitted by the City Manager in accordance with provisions of the City Charter and state statutes; and WHEREAS, the City Council, upon full consideration of the matter, is of the opinion that the tax rate hereinafter set forth is proper and should be approved and adopted. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ALLEN, COLLIN COUNTY, TEXAS, THAT: SECTION 1. There is hereby levied and shall be assessed for the tax year 2023 on all taxable property, real, personal, and mixed, situated within the corporate limits of the City of Allen, Collin County, Texas, and not exempt by the Constitution of the State and valid State laws, a tax of $0.420500 on each $100 assessed valuation of taxable property apportioned and distributed as follows: (a) For the purpose of defraying the current expenditures of the municipal government of the City of Allen, a tax of $0.323150 on each and every $100 assessed value on all taxable property; and (b) For the purpose of creating a sinking fund to pay the interest and principal maturities of all outstanding debt of the City of Allen not otherwise provided for, a tax of $0.097350 on each $100 assessed value of taxable property within the City of Allen shall be applied to the payment of interest and maturities of all such outstanding debt of the City.

THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR’S TAX RATE. THE TAX RATE WILL EFFECTIVELY BE RAISED BY 3.82 PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY $7.55.

APPENDIX

SECTION 2.

288

SECTION 3. All ad valorem taxes shall become due and payable on October 1, 2023, and all ad valorem taxes for the year shall become delinquent if not paid prior to February 1, 2024. There shall be no discount for payment of taxes prior to February 1, 2024. A delinquent tax shall incur all penalty and interest authorized by law, to wit:

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APPENDIX

STATISTICAL/ SUPPLEMENTAL INFORMATION FISCAL YEAR 2023-2024 Form of Government Incorporated on June 20, 1953, the City of Allen utilizes a council-manager form of government. The councilmanager system combines the strong political leadership of elected officials in the form of a council or other governing body, with the strong managerial experience of an appointed local government manager. The form establishes a representative system where all power is concentrated in the elected council and where the council hires a professionally trained manager to oversee the delivery of public services. Per the Home Rule Charter for the City, the Allen City Council shall consist of the mayor and six council members elected by numbered places and are elected at-large by the registered voters of Allen to serve three-year, staggered terms of office. Each member of the Allen City Council serves citywide. In the May 2019 election, citizens voted for term limits for the mayor and council members. This restricts an individual to 12 years of total service. It also restricts individuals from serving no more than two consecutive terms unless running for mayor as a council member or vice versa. The mayor and city council members are as follows: Baine L. Brooks

Mayor

Term: 2023-2026

Years of Service: 1 Years of Service: 3

Daren Meis

Councilmember, Place 1

Term: 2021-2024

Tommy Baril

Councilmember, Place 2

Term: 2023-2026

Years of Service: 1

Dave Cornette

Councilmember, Place 3

Term: 2021-2024

Years of Service: 3

Chris Schulmeister

Mayor Pro-Tem, Councilmember, Place 4

Term: 2022-2025

Years of Service: 5

Dave Shafer

Councilmember, Place 5

Term: 2021-2024

Years of Service: 3

Ben Trahan

Councilmember, Place 6

Term: 2022-2025

Years of Service: 2

The average experience for Allen’s City Council is approximately 2.6 years per councilmember. The City Manager is another critical piece of the management and delivery of City services to the City’s primary responsibilities of the City Manager’s Office include: ●

Providing for the effective implementation of the City Council’s policies and priorities,

●

Coordinating the activities of all City departments and,

●

Ensuring responsible organizational and fiscal management.

APPENDIX

residents. The City Manager, appointed by the City Council, is the City’s Chief Administrative Officer. The

Appointed by the City Council in June 2019, Mr. Eric Ellwanger is the City’s Chief Administrative Officer who brings more than 16 years of municipal experience.

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Geography Land Area - 27.11 square miles Population as of 12/31/22 – 111,963 The City of Allen is located in Collin County at the intersection of Central Expressway (US-75) and Sam Rayburn Tollway (SH-121), 25 minutes north of Downtown Dallas. Allen is bordered by incorporated cities on every side: to the north lie the cities of McKinney (the county seat) and Fairview; the City of Plano borders Allen on the south and west, and the City of Lucas borders Allen to the east. Allen is home to one of the only remaining stone dams in the United States. The remaining site includes the stone dam, a foundation for a pump house and a foundation for a water tower which is designated by the Texas Historical Commission as a State Archaeological Landmark. Important transportation connections include: Central Expressway (US-75), which bisects the City in a north/south direction towards Downtown Dallas and I-30; Sam Rayburn Tollway (SH-121), which offers a direct 30-mile route to DFW International Airport and a 10-mile route the Dallas North Tollway, which houses many of the region’s largest corporate headquarters. State Highway 5 connects with Greenville Avenue in Allen and continues into the Dallas urban core. Dallas Love Field Airport is 25 miles from Allen and McKinney National Airport is 9 miles away. Allen was settled in the early 1850s as a farming community and remained relatively small until 1953 when the City was officially incorporated with a Council-Manager form of government. In the 1960s, the relocation of technology companies to North Dallas and Richardson—as well as the completion of Central Expressway and Lavon—dramatically increased employment and development opportunities for Allen’s citizens.

Community Profile The City of Allen incorporated in 1953 and has experienced many growth spurts over the last 60 years bringing the population from as low as 400 to its current inhabitants of just over 111,000.

APPENDIX

Population

150k

100k

50k

2010

2012

2014

2016

Actual

310

2018

2020

Projected

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

2022

2024

APPENDIX

Population by Age Group* 20,000

17,103

16,743 13,942

15,000

16,214

14,444

12,429

9,482

10,000

6,921

5,000

2,774

0-10

10-14

15-24

25-34

35-44

45-54

55-64

65-74

75-84

769 85+

Age Group

The City of Allen remains a City of young, highly educated professionals that demand the highest quality from their municipal services. Citizens are actively engaged in the community as members of service organizations, homeowners’ associations, religious groups, civic clubs, parent-teacher associations, and etc. The direction from the City Council has been to make Allen a “cradle to grave” community that provides all avenues of entertainment, education, shopping, healthcare services, and transportation offerings to allow residents to do everything they need within the City limits.

Educational Attainment (25-64 years old)* 30k

26,354

20k

15,190

10k

11,022

8,408 989

1,201

<9th Grade

High School/No Diploma

6,429 1,060

High School Diploma

GED

Some College

Associate Degree

Bachelor Degree

Graduate Degree

Household Income 8,893

7,935

7.5k 4,953

5k 2.5k 0

4,648

5,219

APPENDIX

10k

2,820 878

1,021

<$15,000

$15,00024,999

1,540

$25,00034,999

$35,00049,999

$50,00074,999

$75,000- $100,000- $150,000- $200,000+ 99,999 149,999 199,999

2023

*Population data presented is from 2021 as 2022 data has not been certified. CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

311

APPENDIX DART On-Demand service is available for those residents with disabilities and elderly residents. Additionally, Allen is known for having a great portion of City resources dedicated to its parks and recreation services. Nearly 800 acres of developed park land and nearly 50 miles of hiking and nature trails are located throughout the City and incorporated into almost every community subdivision within the City limits.

Demographics and Economics The majority of property tax dollars comes from residential properties, City Staff and Council are keenly aware of the impact that rises and falls in the valuations of homes have on the ability to operate as a City. Due to increases in the valuation of homes in recent years, City Council has chosen to consistently lower its tax rate at a level which will still allow for a high-level service offering, while not putting an increasing burden on its citizenry.

Miscellaneous Property Tax Breakdown Exempt: 7.2 % Personal Property: 4.3 % Commercial: 13.1 %

Residential: 75.4 %

312

W AL

LL E VI

0.2702

0.4433

0.432205 W IS

0.4176 FR

PL A

0.4205 EN

AL L

0.427513 EY N

CK IN

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

S ER

N TO LL FA RM

0.589

0.5625

0.609822 IS O

0.56095 N AD

AR D

TE UI

ES Q

TT M

LE W

0.65814

0.7104

0.6897 D RO

AR L G

AL L

0.7393

0.9 0.8 0.7 0.6 0.5 0.4 0.3 0.2 0.1 0.0

APPENDIX

Comparison of Proposed Tax Rate

APPENDIX

PRINCIPAL TAXPAYERS JANUARY 1, 2023

2023

Percentage of

Taxable

Total Assessed

Value

Valuation

Taxpayer

Type of Business

VAA Improvements LLC

Retail

$ 169,537,728

Allen Premium Outlets LP

Retail

155,356,833

0.78%

S2 Twin Creek I LP

Retail

117,988,311

0.60%

Watters Creek Owner LLC

Mixed-Use

116,786,263

0.59%

Cisco Systems Inc

Data Center

99,630,000

0.50%

CL Allen TX LLC & ETAL

Retail

98,900,000

0.50%

HS/P Montgomery LLC

Retail

90,366,575

0.46%

1175 Montgomery (TX) Owner LP

Retail

88,727,000

0.45%

Creekside Aquisition LP

Apartment Complex

87,696,733

0.44%

Andrews Parkway LLC

Wholesale Distributor

82,526,071

0.42%

Sovereign Twin Creeks Phase 1 LLC

Apartment Complex

78,698,222

0.40%

Benton Pointe LP

Apartment Complex

77,097,410

0.39%

Watters Creek Apartments, LLC

Apartment Complex

75,800,000

0.38%

Settler’s Gate Apartments LP

Apartment Complex

72,501,700

0.37%

TX Magnolia on the Green Apartments Apartment Complex LLC

71,500,000

0.36%

Total

0.86%

$ 1,483,112,846 7.48% Total Assessed Valuation

$ 19,828,106,980

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MAJOR EMPLOYERS

APPENDIX

SEPTEMBER 30, 2023

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GLOSSARY

GLOSSARY Accrual

Method of accounting that recognizes the financial effect of transactions, events, and inter-fund activities when they occur, regardless of the timing of related cash flows.

Activity

A specified and distinguishable line of work performed by a division.

Ad Valorem

A tax computed from the assessed valuation of land and improvements.

Appropriation

An authorization made by the legislative body of a government which permits officials to incur obligations against and to make expenditures of governmental resources. Specific appropriations are usually made at the fund level and are granted for a one year period.

Appropriation Ordinance

The official enactment by the legislative body establishing the legal authority

Arbitrage

The ability to obtain tax-exempt bond proceeds and invest the funds in

for officials to obligate and expend resources.

higher yielding taxable securities resulting in a profit. Arbitrage restriction requirements describe the circumstances in which investment in materially higher yielding securities is allowed without compromising the tax-exempt status of the bond issue. The rebate requirements identify what must be done with profits earned from those securities under the arbitrage restriction requirement.

Assessed Valuation

A value that is established for real or personal property for use as a basis for levying property taxes. (Note: Property values are established by the Central

GLOSSARY

Appraisal District.)

Assets

Resources owned or held by the City which have monetary value.

Balanced Budget

A budget adopted by the legislative body and authority by ordinance where the proposed expenditures are equal to or less than the proposed resources.

Bonds

A written promise to pay a sum of money on a specific date at a specified interest rate. The interest payments and the repayment of the principal are detailed in a bond ordinance. The most common types of bonds are general obligation and revenue bonds.

316

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GLOSSARY

Budget

A plan of financial operation embodying an estimate of proposed means of financing it. The “operating budget” is the financial plan adopted for a single fiscal year. The “proposed budget” designates the financial plan initially developed by departments and presented by the City Manager to the Council for approval. The “adopted budget” is the plan as modified and finally approved by that body. The approved budget is authorized by ordinance and thus specifies the legal spending limits for the fiscal year.

Budget Adjustment

A legal procedure utilized by the City Staff and City Council to revise a budget appropriation.

Budget Document

The compilation of the spending plans for the various funds, along with supporting schedules, tables and charts which, in total, comprises the annual revenue and expenditure plan.

Budget Control

The control or management of the organization in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and revenues.

Capital

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 the City assets; cost generally exceeds at least $5,000; does not constitute repair or maintenance; and, is not readily susceptible to loss.

Capital Reserve

Funds that have been appropriated from operating revenues which are to be set aside for designated types of maintenance to the existing infrastructure.

Contingency Fund

A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted.

Cost Center

A section of the total organization having a specialized function or activity, and segregated cost and revenue data. A binding agreement; contract.

Crime Index

The Crime Index is composed of selected offenses used to gauge fluctuations in the overall volume and rate of crime reported to law enforcement. The offenses

GLOSSARY

Covenant

included are the violent crimes of murder and nonnegligent manslaughter, forcible rape, robbery, and aggravated assault, and the property crimes of burglary, larceny-theft, motor vehicle theft, and arson.

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GLOSSARY

Current Taxes

Taxes that are levied and due within one year.

Delinquent Taxes

Taxes that remain unpaid on and after the date on which a penalty for nonpayment is attached.

Debt Service Fund

A fund used to account for the monies set aside for the payment of interest and principal to holders of the City’s general obligation and revenue bonds, the sale of which finances long-term capital improvements, such as facilities, streets and drainage, parks, and water/wastewater systems.

Depreciation

(1) Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy or obsolescence. (2) That portion of the cost of a capital asset which is charged as an expense during a particular period.

Encumbrances

Obligations in the form of purchase order, contracts or salary commitments which are chargeable to an appropriation and for which a part of the appropriation is reserved. 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.

Expenditures

The cost of goods received, or services rendered whether cash payments have been made or encumbered.

Fiscal Year

A twelve-month period designated as the operating year for accounting and budgeting purposes in an organization. The City of Allen has specified October 1 to September 30 as its fiscal year.

Fund

An accounting device established to control receipt and disburse income from sources set aside to support specific activities or attain certain objectives. Each

GLOSSARY

fund is treated as a distinct fiscal entity with a self- balancing set of accounts.

Fund Balance

The excess of a fund’s current assets over its current liabilities; sometimes called working capital in enterprise funds. A negative fund balance is often referred to as a deficit.

Funding

Provides budgetary resources to cover the total cost of a program or project at the time it is undertaken.

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GLOSSARY

General Fund

The fund used to account for all financial resources except those required to be accounted for in another fund. The General Fund is tax supported.

General Obligation Debt

Monies owed on interest and principal to holders of the City’s general obligation

Generally Accepted Accounting Principles (GAAP)

Detailed accounting standards and practices for state and local governments

bonds. The debt is supported by revenue provided from real property which is assessed through the taxation power of the local governmental unit.

as prescribed by the Governmental Accounting Standards Board (GASB).

Governmental Funds Funds generally used to account for tax-supported activities. There are five different types of governmental funds: the general fund, special revenue funds, debt service funds, capital projects funds, and permanent funds.

Infrastructure

That portion of a City’s assets located at or below ground level, including the water system, sewer system, and streets.

Internal Service Fund A fund used to account for the financing of goods or services provided by one City department or cost center to other departments, on a cost- reimbursement basis.

Liabilities

Debt or other legal obligations arising out of transactions in the past which must be liquidated, renewed, or refunded at some future date. This term does not include encumbrances.

Modified Accrual Basis

The accrual basis of accounting adapted to the governmental fund type spending measurement focus. Under it, revenues are recognized when they become both “measurable” and “available to finance expenditures of the current period.” Expenditures are recognized when the related fund liability is incurred except for (1) inventories of materials and supplies which may be considered expenditures either when purchased or when used; (2) prepaid insurance and similar items which need not be reported; (3) accumulated unpaid vacation, sick pay, and other employee benefit amounts which need not be recognized in the current period, but for which larger-than-normal interest earnings on special assessment levies; and (5) principal and interest on long-term debt which are generally recognized when due.

Mission Statement

General statement of purpose.

Note

A certificate pledging payment, issued by a government or bank.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GLOSSARY

accumulations must be disclosed in the notes to the financial statements; (4)

319

GLOSSARY

Operating Budget

Plans of current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing, acquisition, spending, and service delivery activities of the City are controlled. The use of annual operating budgets is required by State Law.

Reimbursement

Repayment to a specific fund for expenditures incurred or services performed by that fund to or for the benefit of another fund.

Replacement Cost

The cost of an asset which can render similar service (but which need not be of the same structural form) as the property to be replaced.

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.

Reserve Fund

A backup fund for payment of matured bonds and interest should the Water & Sewer Debt Service Fund fall short of required amounts.

Revenues

All amounts of money received by a government from external sources other than expense refunds, capital contributions, and residual equity transfers.

Rolling Stock

Capital items such as motor vehicles, heavy equipment, and other apparatus.

Service Area

Major division within the total organization performing a function, which is composed of departments and is under the oversight of an Assistant City Manager who reports to the City Manager. Service areas include: Administration, Development, and General Government.

Strategic Plan

Document which lists or describes major goals of an organization along with the strategies that will be employed in attaining them.

Subrogation

Transferring of financial responsibility to the party who, in equity and good conscience, should pay it.

GLOSSARY

Tax Rate

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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.

Taxes

Compulsory charges levied by a government for the purpose of financing services performed for the common benefit.

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GLOSSARY

Tax Increment Financing (TIF)

Tax Increment Financing: a tool to use future gains in property and sales taxes to finance eligible public infrastructure such as streets, drainage, parking garages, parks, trails, and other improvements as allowed by law, within a reinvestment zone.

Tax Increment Reinvestment Zone (TIRZ)

See Tax Increment Financing; a term used interchangeably with TIF.

GLOSSARY

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GLOSSARY

ACRONYMS ADA

Americans with Disabilities Act

AEC

Allen Event Center

AEDC or EDC

Allen Economic Development Corporation

AISD

Allen Independent School District

AMI

Advanced Meter Infrastructure

AMR

Automatic Meter Readers

ASRC

Allen Senior Recreation Center

CATV

Cable Access Television

CDBG

Community Development Block Grant

CDC

Community Development Corporation

CIP

Capital Improvement Program

City Sec.

City Secretary Department

CMO

City Manager’s Office

CMOM

Acronym for “Capacity, Management, Operation and Maintenance” used by

GLOSSARY

the EPA in regard to its program for evaluating Sanitary Sewer collection

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systems.

COA

City of Allen

COG

Council of Governments

Comm Dev.

Community Development Department

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GLOSSARY Community Services Department

CVB

Convention and Visitors Bureau

DART

Dallas Area Rapid Transit

DRN

Don Rodenbaugh Natatorium

EMS

Emergency Medical Service

EMT

Emergency Medical Technician

Eng

Engineering Department

EOC

Emergency Operations Center

EPA

Environmental Protection Agency

FLSA

Fair Labor Standards Act

FTE

Full Time Equivalent

GAAP

Generally Accepted Accounting Principles

GASB

Governmental Accounting Standards Board

GIS

Geographic Information System

GO Debt

General Obligation Debt

H.B.

House Bill

HHW

Household Hazardous Waste

HOA

Homeowners’ Association

Human Resource Department

ICMA

International City and County Management Association - professional and

GLOSSARY

Comm Serv.

educational association for government officials. CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

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GLOSSARY

Information Technology Department

JARC

Job Access and Reverse Commute Program

JFRC

Joe Farmer Recreation Center

LEED

Leadership in Energy and Environmental Design

MCPAR

Municipal Court and Parks & Recreation Admin. Building

NCTCOG

North Central Texas Council of Governments

NIMS

National Incident Management System

NNR

No-new Revenue Tax Rate

NPDES

National Pollutant Discharge Elimination System

NTMWD

North Texas Municipal Water District

P&R

Parks and Recreation Department

PEG Access

Public Education Government Access: Refers to a cable channel operated by a local government entity.

P.C.O.R.I.

Patient-Centered Outcomes Research Institute; non-profit organization

GLOSSARY

established by P.P.A.C.A.

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P.P.A.C.A.

Patient Protection and Affordable Care Act

P.R.I.D.E.

People First, Respect, Integrity, Deliver, Excel. The P.R.I.D.E. program recognizes and rewards employees who go the extra mile to provide professional, quality customer service, including all full-time and part-time personnel.

RFP

Request for Proposals

RFQ

Request for Quotes

RMS

Records Management System CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GLOSSARY

Right-of-way

SAFER

Staffing for Adequate Fire and Emergency Response

S.B.

Senate Bill

SDE

Spatial Data Engine

State highway

SSI

Service Standard Index

STEP

State Traffic Enforcement Program

TIF

Tax Increment Financing

TIRZ

Tax Increment Reinvestment Zone

TCWC

The Courses at Watters Creek

TCEQ

Texas Commission on Environmental Quality

TMRS

Texas Municipal Retirement System

TNRCC

Texas Natural Resources Conservation Commission

TxDOT

Texas Department of Transportation

TPDES

Texas Pollutant Discharge Elimination System

VAR

Voter Approved Tax Rate

W & S or WS

Water & Sewer

CITY OF ALLEN, TEXAS | 2023-2024 ANNUAL BUDGET

GLOSSARY

ROW

325

305 CENTURY PARKWAY | ALLEN, TEXAS 75013 PHONE: 214.509.4100 | FAX: 214.509.4118