City of Celina FY 2018 Annual Budget by City of Celina

CITY OF CELINA ANNUAL BUDGET FISCAL YEAR 2017-2018

TABLE OF CONTENTS Budget Cover Page Readerâ&#x20AC;&#x2122;s Guide Letter of Transmittal Introduction City Profile Entity Wide Schedules Summary of Fund Balances Historical Summary of Revenues & Expenditures (All Funds) Organizational Chart

General Fund General Fund Summary General Fund Revenues General Fund Expenditures Library General Services Office Planning and Development Services Administration Municipal Court Fire Streets and Drainage Police Parks Marketing Engineering

Water and Wastewater Fund Water and Wastewater Fund Summary Water and Wastewater Fund Revenues Water and Wastewater Fund Expenses Water WasteWater Trash & Recycling Utility Billing Water/Wastewater Debt Service Non-Departmental

Debt Service Fund

4 7 9 12 30 42 44 46 52

56 57 58 62 66 71 74 79 83 86 89 92 95 99 102

105 106 107 108 110 114 117 118 121 121

123

Main Street Fund Major Equipment Replacement Fund Capital Acquisition Fund Special Assessment Revenue Fund Capital Improvements Funds CIP Funds Summary Fire Improvement Fund Street Construction Fund Roadway Impact Fees Fund Park Construction Fund Park Fees Fund Facilities Improvement Fund Utility Construction Fund Utility Impact Fees Stormwater Drainage Fees CIP Five Year Plan-Current CIP CIP Five Year Plan-Future CIP

TIRZ Funds Appendices Celina Economic Development Fund Celina Community Development Fund Personnel and 7 Year History of FTEs Budget Process Long Term Financial Plan Water Rate Schedule Celinaâ&#x20AC;&#x2122;s Top Ten Glossary

132 138 140 142 145 148 150 151 152 153 154 155 156 157 159 160 166

172 177 178 180 182 184 185 187 188 191

Budget Cover Page

Budget Cover Page Recorded votes for adoption of FY 2017-2018 Annual Budget: Bill Webber (Place #1)

Yes

Carmen Roberts (Place #4) Yes

Wayne Nabors (Place #2)

Yes

Mindy Koehne (Place #5) Yes

Andy Hopkins (Place #3)

Yes

Chad Anderson (Mayor Pro Tem/Place #6) Yes

Recorded votes for adoption of FY 2017-2018 Tax Rate: Bill Webber (Place #1)

Yes

Carmen Roberts (Place #4)

Yes

Wayne Nabors (Place #2)

Yes

Mindy Koehne (Place #5)

Yes

Andy Hopkins (Place #3)

Yes

Chad Anderson (Mayor Pro Tem/Place #6) Yes

PROPERTY TAX RATE

FY 2016-2017

FY 2017-2018

Property Tax Rate:

$0.645000/100

Effective Tax Rate:

$0.603434/100

$0.553004/100

Effective M&O Tax Rate:

$0.423269/100

$0.427800/100

Rollback Tax Rate:

$0.659746/100

$0.604520/100

Debt Rate:

$0.221731/100

$0.217200/100

Total debt obligation for the City of Celina secured by property taxes: $26,874,515.

This budget will raise more total property taxes than last yearâ&#x20AC;&#x2122;s budget by $1,761,836.00 or 32.88% and of that amount, $909,973.00 is tax revenue to be raised from new property added to the tax roll this year.

celina-tx.gov

Budget Cover Page Budget Cover Page

City of Celina Annual Budget Adopted September 12, 2017 For the fiscal year October 1, 2017 through September 30, 2018 City Leadership Sean Terry

(Mayor)

Chad Anderson

(Mayor Pro Tem/Place #6)

Bill Webber

(Place #1)

Carmen Roberts

(Place #4)

Wayne Nabors

(Place #2)

Mindy Koehne

(Place #5)

Andy Hopkins

(Place #3)

Proposed and submitted by: Jason Laumer

City Manager

Prepared by: Jay Toutounchian

Director of Finance

For additional information contact: Jay Toutounchian Finance Department 142 N. Ohio Street Celina, TX 75009

celina-tx.gov

Reader’s Guide

The Budget is organized to make it an efficient and concise tool for the reader. Each section serves a specific purpose. The following are the major sections of the budget. Letter of Transmittal – Communication from the City Manager to the Mayor and City Council. It includes the Budget Message, highlights the budget and addresses the goals and priorities set by City Council. Additional budget commentary is included with the individual departments.

Introduction – The introduction includes the following information: City Profile – This section provides a brief history of the City of Celina and information on current demographics. Entity Wide Schedules- This provides a summary of the budget in tables, charts, graphs and narratives. Overall revenues and expenditures are broken down by various categories. The budget for fiscal year 2017-18 is compared with actual results from the two prior years and with a projection for the current year, 2016-17, to help put the budget in context. Fund balances are disclosed and discussed. This section also details the City’s approach to a departmental budget and describes the relationship between departments and funds. The City’s organizational chart is located in this section. Proposed Budget by Fund – Each fund’s budget section follows the same format. An introduction is provided to explain the role of the fund within the City and describe the functions and services that it provides. The fund’s accounting structure as well as its presentation within the financial statements is discussed. Revenues are explained in detail and a summary is provided. Expenses are separated by department. Each department is explained in narrative format and actual figures are provided for two years prior, the current year projected actual and the following year’s budget request. This format is used for the following funds: General Fund Water/Wastewater Fund Debt Service Fund Main Street Fund Special Assessment Revenue Fund Major Equipment Replacement Fund Capital Acquisition Fund All Capital Projects Funds TIRZ Funds

celina-tx.gov

Reader’s Guide

Appendices – This section contains the following: Economic Development Corporation Community Development Corporation Personnel details and FTE tables Description of the budgeting process & budget calendar Financial Policies Water Rates and the City’s Top Ten Lists Glossary

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Letter of Transmittal City Managerâ&#x20AC;&#x2122;s Message Budget Message

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City Manager’s Message

September 12, 2017 The Honorable Mayor and City Council, The dynamic growth that has marked nearly the past decade in Celina continues to draw interest in the city from all over the Dallas-Fort Worth Metroplex. Our plan for the coming fiscal year is to encourage that interest, and facilitate the growth that is building Celina into a thriving urban center. FACILITATING DEVELOPMENT To that end, we anticipate the facilitation of several new developments—both residential and commercial—in the next fiscal year. Residential developments expected in the coming fiscal year include Buffalo Ridge, Sutton Fields, Parks at Wilson Creek, Wellspring, Green Meadows, Glenn Crossing, and Chalk Hill. In addition, commercial developments at Preston Plaza, Celina Professional Village and Ace Hardware will begin or continue into the next year, strengthening the city’s sales tax revenues base. The residential expansion continues, with single-family permits expected to rise by over 25% in the coming year. This growth requires the completion of several studies and plans to enhance clarity and customer service: the completion of the subdivision ordinance, the comprehensive city plan, the thoroughfare plan, Park Trail and Open Space Plan, Downtown Master Plan study, as well as creating development standards for the Dallas North Texas Tollway and Collin County Outer Loop overlay districts. Also, re-establishment of Multi-Family Zoning districts and creating a Multi-Family policy for the City. Update the Zoning ordinance, annexation maps, and zoning maps. Finally, staff is pursuing improvements to the Development Review process to make it easier to do business for those who build in Celina. COMPENSATION AND STAFFING With this expansion comes a necessary growth in staffing levels and talent to not only maintain, but also increase the City’s high level of friendly service to both residential and development customers. As the City’s development reaches an all-time high pace of growth, drawing professional talent has become even more important. In order to attract talent in a highly competitive market, the City has revised its compensation and class structures, and will include a market adjustment effective October 1st. These adjustments will allow Celina to continue to attract talent as the need for friendly and transparent growth management continues to accelerate. Of particular concern for the City has been the compensation and workload of Public Safety personnel. Celina is proud of its Police and Fire Departments, who put their lives on the line every day for others. So, this budget advances Council’s support of Police and Fire personnel by increasing pay and restructuring pay scales to move Public Safety salaries much closer to the region’s market average, starting January of 2018. Additionally, the budget includes one firefighter to fully staff one of the Fire Department’s shifts, which has operated under a staffing deficit for much of the past year. Finally, the budget funds three new positions in the Police Department to meet increased workload in the criminal investigation, patrol, and administration functions. The growth in the City also increases the need to maintain top-notch professional service to our customers by attracting experienced, talented and happy employees. To this end, this fiscal year’s budget proposes new key positions, including a Geographic Information Science (GIS) Manager, a full- time Information Technology (IT) Manager, the newly upgraded position of Director of Human Resources, and a Building Maintenance Coordinator to keep pace with building maintenance and improvements.

10 9

City Manager’s Message In the area of Development Services, the budget includes two new Building Inspectors to ensure a continued quick turnaround and excellent customer service with the mounting need for building inspections as more projects come online that require permitting. Finally, the budget adds a Development Coordinator, who will act as a liaison between the City and builders, contractors and developers and will act as a “one stop shop” for coordinating all development needs and enhancing communication between all those involved in development. Staff’s hope is that these new positions will assist current staff in continuing to be responsive in expediting the community’s development requests. PLANNING FOR THE FUTURE Also included in this budget is funding for planning the future growth in both City facilities and Celina’s unique gem, the historic Downtown. Regarding facilities, long-term solutions for office space needs that accompany the growth of staff remains a crucial need. Staff will research a comprehensive plan for placement and organization of City staff. With respect to Downtown planning, the budget funds a Downtown study to begin the process of strengthening the historic Downtown district by jumpstarting development and bringing in more businesses to the historic square. TRANSPARENCY In addition to making doing business easier in Celina, transparency and communication is an important value in our role as an organization that serves the public. An important function this coming year will be that of our Marketing and Public Communications. As part of the effort to keep the public informed of road closures, emergencies, and important public service announcements, we have begun developing a significant online media presence, including popular social media platforms and a new city website. The improved functionality of the new website—along with our social media presence—will be a crucial part of keeping the public informed and educated about city events. Celina continues its upward trajectory in terms of population, commercial and residential development, property values and notoriety. We hope to capture that growth to continue to shape Celina into the leading city in the North Texas region.

Sincerely, Jason Laumer City Manager

celina-tx.gov

Budget Message

September 12, 2017

The Honorable Mayor, Mayor Pro-tem and City Council City of Celina, Texas Dear Honorable Mayor Terry, Mayor Pro-tem Anderson and City Council: Presented herewith is the City of Celina’s adopted operating budget for fiscal year October 1, 2017 through September 30, 2018. This budget reflects the City Council’s continued commitment to long-range strategic planning and City staff’s teamwork and collaboration in providing the highest customer service to Celina’s citizens and customers. This document contains spending plans and revenue estimates for the General Fund, the Debt Service Fund, the Water and Wastewater Fund, Capital Projects Funds, and other major City funds. The total adopted operating budget is $37,196,795. This spending plan provides $12,835,628 for the General Fund and transfers, $2,344,127 for the Debt Service Fund, $10,889,251 for the Water and Wastewater Fund, $11,127,789 for Capital and other major governmental funds. The philosophy of this budget is to combine the strategic plan with the annual financial plan that includes both operations and capital improvements. We believe the adopted budget reflects a fiscally responsible approach to improving the City’s infrastructure and meets current demands while maintaining the City’s strong financial position. Our goal is to present to the Council as well as the Public one transparent message. The message that addresses Council’s goals, preserves the City’s infrastructures and focus on its citizens by providing an excellent level of customer service to them. As shown in the Budget Summary Section, this budget plan adheres to the City’s financial policies and preserves the City’s strong financial position while striving to achieve the best results during this unprecedented economic and population growth. Document Organization and Presentation This budget document is intended to give the reader a comprehensive view of funding for the City's day-to-day operations, scheduled capital improvement expenditures, and principal and interest payments for outstanding long-term debt and capital leases. The operations are organized into programs of service or operating departments to give the public a clear idea of how resources are allocated. The City Profile section presents an informative overview of Celina, a list of Council members and an organizational chart of City operations. In this tab we have provided a series of charts and graphs illustrating historical trends for important operating influences such as building activities, sales tax and taxable property values. The Budget Summary section includes a summary of revenues and expenditures for each operating fund. This section will combine the revenues and expenditures along with charts and graphs.

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Budget Message

The City does not budget for amortization and depreciation, instead the City budgets for capital expenditures for the acquisition and replacement of equipment. It is acceptable to budget on a basis that differs from GAAP as long as GAAPbasis financial reports are issued. The Cityâ&#x20AC;&#x2122;s annual audit report is prepared in accordance to GAAP. All Governmental Funds utilize the modified accrual basis of accounting while the Cityâ&#x20AC;&#x2122;s Enterprise Fund utilizes the accrual basis of accounting. The General Fund section contains line item detail for all operating revenues, including FY 2017 adopted budget and FY 2017 year end estimates for comparison. This section provides a program of service overview for each operating department outlining major business functions, key customers, and customer expectations and requirements. Additionally, staffing levels and expenditure summaries for each General Fund Department with FY 2017 adopted budget and FY 2017 actuals are included for comparison purposes. Similar presentations are provided for the Water and Wastewater Fund. The Debt Service Fund section provides a summary of the annual principal and interest payments for all outstanding bonded debt. This section also contains line item detail for the revenues for the Interest & Sinking General Obligation Bonds and Interest & Sinking Revenue Bonds. The Tax Information and Levy section provides calculations of the city property tax along with a historical presentation of the property tax rate, and a property tax and debt summary schedule. Budget Development Process Definition of the Budget Process The budget process consists of activities that encompass the development, implementation, and evaluation of a plan for the provision of services and capital assets. A good budget process is far more than the preparation of a legal document that appropriates funds for a series of line items. Good budgeting is a broadly defined process that has political, managerial, planning, communication, and financial dimensions. The following definition recognizes the broad scope of the budget process and provides a base for improvement of the budget process.

The budget process consists of activities that encompass the development, implementation and evaluation of a plan for the provision of services and capital assets. The Mission of the Budget Process The mission statement below identifies the central goal of the budget process. It incorporates both political and managerial aspects, as well as a responsibility to report and account for the provision of services and use of resources. Communication and involvement with citizens and other stakeholders is stressed. The broad nature of the mission allows issues to be addressed that have limited the success of budgeting in the past. The mission of the budget process is to help decision makers make informed choices for the provision of services and capital assets and to promote stakeholder participation in the decision process.

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Budget Message

The City’s budget is a complex document and represents the culmination of months of preparation and discussion among Council, City Manager, Finance Director and the departments regarding the best ways to provide services to the community at the greatest value. This budget was developed to be consistent with the City’s high performing philosophy, which strives to simultaneously deliver high product and service quality, outstanding customer value and sound financial performance. City departments worked very closely with the Finance Department to draft a budget that fit within revenue expectations and key departmental goals. As required by the City’s Charter, the proposed budget was provided to the city council by July 30th. Concurrently, copies of the proposed budget are made available to the public on the City’s website and on file at the City Secretary’s Office. The City Council considers the proposed budget and provides public hearings where public input regarding the budget programs and financial impact is heard. The budget is formally adopted by the City Council during the regular City Council meeting in September. The budget goes into effect on October 1. Budget Key Dates February

Budget Kickoff

March – May

Departmental submission of budget documents

June

Executive review of departmental Proposed Budget

July

Budget Retreat

July

Tax roll certification by Chief Appraiser

July

City Manager submits Proposed Budget to the City Council

August

Publication of Proposed Tax Rate and conduct public hearings

September

Proposed Budget submitted for approval by the City Council

October

Budget becomes effective

Performance Measurement The management of the City of Celina believes that it is important to not only plan for and provide adequate levels of quality service, but to also provide a means of measuring and reporting the result of its efforts. The Finance Department provides quarterly reports that discuss how each department is performing which ultimately can determine the value of programs and opportunities for improvements. This budget attempts to provide basic measurement data regarding changes in funding for various departments. The manner in which this measurement data is presented is a standard bar chart reflecting comparative expenditures for the current and most recent fiscal year. Due to the nature and complex operation of each department, it is next to impossible to provide a single or even a few statistical measures. However, funding comparisons provide a broad view of changes in level of service for the departments.

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Budget Message

With regard to the fiscal year ending on September 30, 2017, the City of Celina anticipates another solid performance in terms of financial condition and quality of service provided to its citizens. Financial goals will be met and the Cityâ&#x20AC;&#x2122;s strong financial position will be maintained. Substantial progress has been made toward the goals set by the Council for the City and its departments and levels of service have continued to meet the demand of the City of Celinaâ&#x20AC;&#x2122;s growing community. Trend Analysis The City of Celina is a strong advocate of fiscally conservative philosophy when projecting and budgeting for revenues and expenditures. During budget year, revenues and expenditures are closely monitored by the Finance Department along with oversight from the City Managerâ&#x20AC;&#x2122;s office so that adjustments to spending levels can be implemented, if needed. The City considers many factors as presented through this budget document along with trend analysis to develop and manage the budget as the year progresses. Revenue Trends The City of Celina utilizes a fiscally conservative strategy when projecting revenues. Residential and commercial growth, along with economic expectations, are primary drivers in estimating revenues. In the past several years the City of Celina has enjoyed a relatively stable upward revenue trend. This trend was caused by growth in population, property values, sales tax and improvement in the housing sector. The economic slowdown of 2006 - 2009 had some effect on General Fund and Utility Fund revenues, but as the graph shows below, this slowdown movement has ended and the City anticipates robust growth during the next several years. The City of Celina is striving to diversify its revenues, expand the City tax base through economic expansion, maintain healthy financial reserves and hire and retain top quality workforce. By adhering to these principals, the City will deliver cost effective services in a customer friendly, pro-business and pro-development manner. The City applies the same principals to its non-governmental funds as well. The City of Celina assures long term water supply for future growth by investing a substantial amount on its water and waste water infrastructures.

celina-tx.gov

Budget Message

14,000,000

G/F Revenue & Expenditures

12,000,000 10,000,000 8,000,000 6,000,000

G/F Revenues 4,000,000

G/F Expenditures

2,000,000 0

Fiscal Years

W/S Revenue & Expenses 12,000,000 10,000,000 8,000,000 6,000,000

W/S Revenues

4,000,000

W/S Expenses

2,000,000 0

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Budget Message

Expenditures Trends Expenditure trends are projected using prior year’s spending patterns in conjunction with assessing the impact of current year influences such as departmental objectives and goals. In this year’s budget, the same fiscally conservative strategy has been applied and allows for modification in spending, if necessary.

Economic Outlook and Revenue Projection for Fiscal Year 2017 – 2018 Texas is one of the fastest growing states in the country and North Texas leads that growth. In Collin County, Celina continues to see strong population growth relative to other cities in the country. The City’s population has increased from 1,800 in the year 2000 to over 11,000 in the year 2018. As Texas moves forward cautiously due to declining oil prices, the North Texas area’s geographic and economic distance from the oil industry has insulated it from any major impact. U.S. Economic indicators are showing an upward trend in the current U.S. economy nationwide. The same indicators are demonstrating much faster and healthier growth in the North Texas economy. Unemployment continues to be well below the national average. The unemployment rate for the City is one percent lower than the national average of 4.8% and the job creation and housing market are exceptionally strong. This growth has placed pressures on City resources, consequently, the City of Celina must respond to this increased demand for services.

celina-tx.gov

Budget Message

Two priorities addressed in this budget are: sufficient funding for public safety to provide core operating services in response to the anticipated population growth, and public works services to meet the needs and expectations of a larger community. A growing population directly influences the housing industry and, ultimately the property tax base. This budget reflects continued growth in and around the city. The City of Celina’s governing body and management understand that diversification of Celina’s economy is a key to financial stability. The retail market is bouncing back and the North Texas area has been noted for its strength. The City of Celina’s leadership team is working tirelessly to make Celina a major destination for retail business. Revenue Assumptions Revenue assumptions for the ensuing fiscal year are expected to follow the growth curve of job creation, population growth, retail sales activity and housing starts. Other revenues, such as property and sales tax revenue, are forecasted using historical data in conjunction with economic conditions of the area. The total certified value of all taxable property, as rendered by the Collin County Appraisal District, is shown in the chart below. Adopted for FY 2017

Adopted for FY 2018

Total Taxable Value

$806,351,310

$1,080,755,891

Tax Rate

64.50000 cents / $100

Maintenance & Operation Rate

42.33269 cents / $100

42.78000 cents / $100

Interest & Sinking Rate

22.17310 cents / $100

21.72000 cents / $100

To fund operations, such as police service, street maintenance, fire and EMS services, library, parks and recreation and debt service on outstanding debt, the City levies a tax on all taxable property. This budget includes a tax rate of 64.50 cents per $100 of property value which remains unchanged from the previous year. This tax rate is more than the effective rate, which provides more revenue than collected from properties on the tax roll last year. Sales tax collection is on the rise for the City of Celina. The City’s economy is expected to generate approximately $2,090,704 in sales tax revenue for fiscal year 20172018. This amount includes 25% for EDC and 25% for CDC. The City portion of the sale tax for fiscal year 2017-2018 is estimated to be $1,045,352, which is the remaining 50%. The sales tax revenue source is extremely important to the City. Sales tax revenue reduces reliance on property tax and makes up approximately eight percent of the general revenue. The sales tax as a revenue figure is subject to economic cycles and discretionary buying characteristics of the consumer and, accordingly, must be monitored and projected carefully. This is especially important in fiscal year 2017-2018 due to the following factors: completion of construction for the widening of Texas State Highway 289 is expected and several new businesses are slated to open in the City.

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Budget Message The following are brief explanations for other revenue categories: Franchise Fee Revenue Franchise fee revenue represents a vital portion of the City’s general revenues. This revenue is derived from major public utilities operating within the City and is intended to reimburse the City for use of public streets and right of way. The franchise fee revenue growth is expected to reflect population and commercial development growth rates. Licenses, Permits and Fees Revenues from these categories are intended to cover the costs of general governmental services such as building inspection, plat recording and consultation, subdivision review, site plan fees to assist in recovering costs associated with the development review process, fire inspection fees for commercial construction and other various services. Police Department Fines and Costs Revenues in this category are produced through payment of citations, warrants and court costs. The citations issued by the Police Department are processed through and collected or adjudicated by the Municipal Court. Recreation Program Fees The City of Celina created the Parks & Recreation Department to generate revenue through field usage and concession stand fees. These fees help to partially offset the costs of operating the Celina Park system. Fees are established by anticipating membership activity and program usage.

Water/Wastewater Fund Transfer For the Fiscal Year 2017 – 2018, a $527,000 transfer from the Water/Wastewater Fund to the General Fund is budgeted. This represents approximately 5% of the Water/Wastewater Fund’s expenses. The transfer is designed to reimburse the General Fund for services it provides to the Water/Wastewater Fund such as: office space, financial services, administrative services, engineering services, infrastructure repair, information technology, and various other services and benefits. Water/Wastewater Fund Revenue The Water/Wastewater Fund operations are funded primarily through user fees. The City’s utility infrastructure and service delivery systems have been carefully planned and have sufficiently met demand for a growing customer base. Providing safe, clean, and reliable drinking water is a critical City service. Investments in drinking water and wastewater systems protect public health, the environment, provide fire protection, and ensure that there is an adequate water supply to support the

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Budget Message

Cityâ&#x20AC;&#x2122;s growing population. Adequate water supply is often a determining factor in economic development opportunities. To continue to meet the projected service demand of existing and new customers, the Water/Wastewater system faces significant capital improvement challenges. The investments are needed to keep pace with the increased population demand, replacing aging lines, and to ensure compliance with the federally mandated Clean Water Act and Safe Water Drinking Act. The City of Celina is in a unique situation unlike any other city in the State of Texas. Celina has an unlimited water supply at its disposal through the Upper Trinity Regional Water District. The City sets utility rates based on the cost of service. This model establishes an equitable rate structure for total cost recovery. In order to fund the capital improvement programs and to meet increasing system demand and operational cost pressure, multiple-year rate increases were implemented. Water/Wastewater Impact Fees Water and Wastewater impact fees are collected for all new residential and commercial connections to the Cityâ&#x20AC;&#x2122;s utility system. These fees are designed to help offset the costs of serving new connections to the utility system, and under the authority by which these fees are collected; the fees are restricted in their use. Specifically, impact fees the City collects are set aside for designated utility projects and may also be used toward current debt service on existing facilities, which serve new connections. Expenditures Assumptions Personnel Priorities addressed in this budget are to provide adequate funding to maintain service levels in the midst of population growth and to meet the expectations of the community. The City currently supports a staff of 103 approved full-time equivalent employees (FTEs) allocated among operating departments. The FY 2018 budget will increase last yearâ&#x20AC;&#x2122;s total by 21 full-time equivalent employees and bring the total to 124 FTEs.

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Budget Message New FTE positions for the FY 2017-18 budget are presented below:

New Positions in General Fund Positions Youth Svcs Librarian Police Officer Firefighter/EMS

QTY

Positions

QTY

1 3 1

HR Director Building Inspector Development Coordinator

1 2 1

Building Svcs Coordinator

Planning Manager

Positions Irrigation Technician IT Manager GIS Analyst TOTAL

QTY 1 1 1 14

New Positions in Water & Wastewater Fund Positions

QTY

Senior Crew Leader

Water Technician

Positions Water Equipment Operator WasteWater Equipment Operator

QTY

Positions

QTY

Utility Billing Supervisor

Utility Billing Clerk

TOTAL

Personnel Compensation This budget includes a three percent (3%) wage increase across all departments with the Police and Fire departments’ salaries set to be adjusted in January 2018. Texas Municipal Retirement System (TMRS) The City provides pension benefits for all of its full-time employees through the state-wide Texas Municipal Retirement System. Over the past several years, significant changes have been adopted by TMRS. The major changes include a change in actuarial cost method, changing the amortization period for actuarial liabilities, and changes to fund structuring. The fund structure changes provide for greater efficiency and reduce the City’s annual contribution rates. The City of Celina offers 20 years for retirement and matches the employees’ contributions 2 to 1. United Healthcare Insurance Company (UHC) The City provides health, dental and vision insurance to its full time employees. The City contributes $7,200 annually under a defined contributions method. United Healthcare Insurance Company offers three different plans for employees to choose from. The City provides a paid long term disability plan and offers full time employees an opportunity to purchase short term disability coverage as well. The payroll department offers administrative assistance to employees that obtain supplemental disability insurance through payroll deductions.

celina-tx.gov

Budget Message

Summary of the City Fund Accounting Structure The City employs a fund accounting structure that will assist in accomplishing the City’s stated mission. All funds are subject to appropriaton. The identity and functions of these funds are: •

General Fund - to account for the resources and expenditures related to the generally recognized governmental services and/or functions provided by the various City departments, including: The Library, General Services Office, Planning & Development Services, Administration, Municipal Court, Fire and Emergency Medical Services, Engineering & Public Works (including Street Maintenance and Drainage), Police, and Parks & Recreation – a governmental fund type.

•

Debt Service Fund – to account for the accumulation of resources for, and the payment of, general long term debt principal and interest - a governmental fund type.

•

General Capital Improvement Projects Fund – to account for the financial resources associated with multi-year and/or major capital improvement projects to be funded from non-utility revenues – a governmental fund type.

•

Water and Wastewater Fund - to account for all the activities required for the provision of water and sanitary sewer (through Public Works) and sanitation collection and disposal services to the residents of the City - a proprietary fund type.

•

Utility Capital Improvement Funds - to account for the financial resources associated with multi-year and/or major utility capital improvement projects generally funded by bonds– a proprietary fund type.

•

Impact Fees Fund – to account for the resources and expenditures of the Water and Sewer Impact Fees that have been or expect to be collected – a proprietary type fund.

•

Main Street Fund – to account for financial resources associated with the Main Street activities. Main Street participates in fund raising events and utilizes those funds for special projects- a governmental fund type.

•

Special Assessment Revenue Fund – to account for financial resources associated with the special assessments levied upon and collected on real property within the City’s Public Improvement Districts (PIDs) and as a pass thru for shared debt service per Development Agreements-a governmental fund type.

•

Major Equipment Replacement Fund – to account for capital replacements, including fleet vehicles/equipment, roofing, and heating/air conditioning systems. The source of funding is from inter-fund charges based on replacement costs and depreciation-a governmental fund type.

•

Capital Acquistion Fund- was established as a reserve fund for future capital and smaller infrastructure needs initially funded by a General Fund transfer-a governmental fund type.

•

Stormwater Drainage Fee Fund – to account for the financial resources and expenditures of the stormwater drainage fees that have been or expect to be collected – a proprietary fund type.

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Budget Message Budget Message

•

Roadway Impact Fees Fund- used to account for fees paid by developers for construction of streets under the Roadway Impact Fee Ordinance-a governmental fund type.

•

Tax Increment Reinvestment Zones: TIRZ #2 Creeks of Legacy, TIRZ #3 Lilyana and TIRZ #4 Sutton Fields– used to account for specific revenues that are legally restricted to expenditures for particular purposes-a special revenue fund type.

General Fund

Debt Service Fund

Other Governmental Funds *Main Street Fund *Major Equipment Replacement Fund *Capital Acquisition Fund

Governmental Funds

Special Revenue Funds *Special Assessment Revenue Fund *Tax Increment Reinvestment Funds

Capital Projects Funds *Street Construction Fund *Park Construction Fund *Fire Improvement Fund *Facilities Improvement Fund *Park Fees Fund *Roadway Impact Fees Fund

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Budget Message

Enterprise Fund *Water and Wastewater Fund

Proprietary

Capital Projects Funds

Funds

*Utility Construction Fund *Utility Impact Fee Fund *Stormwater Drainage Fee Fund

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Budget Message

GENERAL BUDGET POLICY

These general Budget Policies are the basis on which staff develops budget recommendations and establishes funding priorities within the limited revenues the City has available to provide municipal services. 1. Operating Budget – Overall a) The budget should be a performance, financing and spending plan agreed upon by the City Council and Mayor. It should contain information and data regarding expected revenues, expected expenditures and expected performance. b) The Finance Director shall prepare, and the City Manager present, the annual budget preparation calendar to Council, Mayor and staff by the end of September each year. c) Annually, the Finance Director will prepare and refine written policies and goals to guide the preparation of performance, financing and spending plans for the City budget. Adopted budgets will comply with the adopted budget policies and City Council priorities. d) As a comprehensive business plan, the budget should provide the following critical elements recommended by the Government Finance Officers Association: public policies and the Long-Range Financial Plan. e) The City’s annual budget presentation should display the City’s service/delivery performance plan in a user-friendly format. Therefore, the City will use a program budgeting format to convey the policies for and purposes of the City operations. The City will also prepare the line item format materials for those who wish to review that information. f) Decision making for capital improvements will be coordinated with the operating budget to make effective use of the City’s limited resources for operating and maintaining facilities. g) The Finance Director has a primary responsibility for: i)

formulating budget proposals in line with City Council priority directions; and

ii) implementing those proposals once approved. 2. Fiscal Integrity a) Ongoing operating expenditure budgets will not exceed the amount of ongoing revenue budgets to finance these costs. New program request costs must identify either a new ongoing source of revenue or identify offsetting/ongoing expenditures to be eliminated. b) In years when City Council approves operating budgets with ongoing costs exceeding ongoing revenues, the City Council must authorize the use of fund balance reserve to be used. c) Any available carryover balance will be used only to offset one-time or non-recurring costs. Cash balances in excess of the amount required to maintain strategic reserves will be used to fund one-time or non-recurring costs.

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Budget Message d) The City will maintain the fiscal integrity of its operating and capital improvement budgets that provide services and maintain certain public facilities, streets and utilities. It is the City’s intent to maximize the level of public goods and services while minimizing the level of debt. e) Mitigation fees shall be used only for the project or purpose for which they are intended. f)

The City will maintain a balanced budget which is defined as planned funds available equal to planned expenditures and ending fund balance.

3. Revenues a) Revenue estimates shall not assume growth rates in excess of inflation and scheduled rate increases. Actual revenues that are over estimates will be recognized through budgetary adjustments only after taking place. This minimizes the likelihood of either a reduction in force or service level in the event revenues would be less than anticipated. b) Investment income earned shall be budgeted on the allocation methodology, i.e., the projected average monthly balance of each participating fund. 4. Reporting a) A revenue/expenditure report will be produced monthly so that it can be directly compared to the actual results of the fiscal year-to-date. b) Each quarter, staff will produce a “Quarterly Financial Report” comparing the current year to past year’s actual revenues and expenditures and present the data to City Council. c) Semi-annually, staff will provide revenue and expenditure projections for the next five years (General Fund Projection Model). Projections will include estimated operating costs for future capital improvements that are included in the capital budget. This data will be presented to the City Council in a form to facilitate annual budget decisions based on a multiyear strategic planning perspective. 5. Citizen Involvement a) Citizen involvement during the budget process shall be encouraged through public hearings, work sessions, the City website and surveys. b) Involvement shall also be facilitated through Council appointed boards, commissions and committees that serve in an advisory capacity to the Council and staff. 6. Fees a) Fees shall be established and maintained to cover 100% of the costs of service delivery, unless such amount prevents an individual from obtaining essential services. Fees or service charges should not be established to generate revenue in excess of the cost of providing service.

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Budget Message Budget Message

b) Fees may be less than 100% if other factors, e.g., market forces, competitive position, etc., need to be recognized.

7. Capital Budget â&#x20AC;&#x201C; Fiscal Policies a) Capital project proposals should include complete, reliable and attainable cost estimates. Project cost estimates for the Capital Budget should be based upon a thorough analysis of the project and are expected to be as reliable as the level of detail known about the project. Project cost estimates should be included in the Cityâ&#x20AC;&#x2122;s Five Year Capital Improvement Plan (CIP) and should be as reliable as possible; recognizing that Year 1 or Year 2 project cost estimates will be more reliable than cost estimates in later years. b) Proposals should include a comprehensive resource plan. This plan should include the amount and type of resources required, a timeline, and financing strategies to be employed. The plan should indicate resources necessary to complete any given phase of the project, i.e., design, right-of-way acquisition, construction, project management, contingency, etc. c) Capital project proposals should include a discussion on level of service (LOS). At a minimum, the discussion should include current LOS associated with the proposal and LOS after completion of proposal. Proposals with low LOS will receive higher priority than those with higher LOS. Capital project proposals that either have a current LOS level of 100% or higher or will have a LOS level of 100% or higher after completion of the proposal, must include a discussion on impact to other services that have a LOS below 100%. d) All proposals for capital projects will be presented to City Council within the framework of a Capital Budget. Consideration will be given to the commitment of capital funds outside the presentation of the annual capital budget review process for emergency capital projects, time sensitive projects, projects funded through grants or other non-City funding sources and for projects that present and answer the following questions for Council consideration: i)

Impacts on other projects; and

ii) Funding sources. e) Capital project proposals shall include all reasonably attainable cost estimates for operating and maintaining the asset for its life cycle. f)

Major changes in project cost must be presented to City Council for review and approval. Major changes are defined per Cityâ&#x20AC;&#x2122;s Procurement Policies & Procedures as amounts greater than $25,000 for single craft or trade and greater than $50,000 for two or more crafts or trades.

g) At the time of project awards, each project shall have reasonable contingencies budgeted: i)

The amount set aside for contingencies shall correspond with industry standards and shall not exceed ten percent (10%), or a percentage of contract as otherwise determined by the City Council.

ii) Project contingencies may, unless otherwise determined by City Council, be used only to compensate for unforeseen circumstances requiring additional funds to complete the project within the original project scope and identified needs.

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Budget Message

iii) For budgeting purposes, project contingencies are a reasonable estimating tool. At the time of contract award, the project cost will be replaced with an appropriation that includes the contingency as developed above. h) Staff shall seek ways of ensuring that administrative costs of implementing the Capital Budgets are kept at appropriate levels. i)

The Capital Budget shall contain only those projects that can be reasonably expected to be accomplished during the budget period. The detail sheet for each project shall contain a project schedule with milestones indicated.

Capital projects that are not expensed during the budget period will be re-budgeted or carried over to the next fiscal period except as reported to the City Council for its approval. Multi-year projects with unexpended funds will be carried over to the next fiscal period.

k) If an adopted capital project will have a direct negative effect on other publicly owned facilities and/or property, or reduce property tax revenues (for property purchases within the City), mitigation of the negative impact will become part of the adopted capital project costs. l)

A capital project will not be budgeted unless there is a reasonable expectation that funding is available.

Debt policy is discussed in the debt service section of the budget. Budget Preparation The budget preparation process began in April. Each of the department heads, following the Budget Policy guidelines and in conjunction with the Finance Director, projected the current year revenues and expenditures and proposed the upcoming year’s revenues and expenditures. A Budget Review Meeting was held in July for all senior staff members and City Council. The budget process was comprised of three elements: (1) continuation level/target budget (expenditures), (2) budget assessment - improvements, and (3) budget assessment – expenditure reductions. 1. Continuation Level/Target Budget The continuation level budget (expenditures) is a target budget. Each department’s continuation level budget is based upon a target number it cannot exceed. The Fund’s continuation level/target budget will not exceed revenue dollars. No additional improvements such as personnel, furniture/equipment and/or other services are included in the continuation level budget. 2. Budget Assessment - Improvements The second element of the budget process is an assessment and inclusion of department service improvement requests such as additional staff or equipment. 3. Budget Assessment – Expenditure Reductions The last element in the budget preparation process is an assessment and inclusion of department expenditure reductions. Expenditure reductions will be reviewed annually to assess whether current services can be streamlined and/or outsourced at a reduction in cost. Once the continuation level/target budget, reduction, and improvement requests were completed, the City Manager reviewed the department proposals and met with department directors in July.

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Budget Message Budget Message

Several meetings between staff and the Finance & Government Committee were conducted to review all operating and debt service funds. The Annual Budget Workshop was held in July and consisted of an intensive one-day workshop. During this workshop, the Council revised the proposed City Manager’s budget based on presentations made by all department directors. The City Manager’s proposed budget was submitted to City Council on July 30th. Each September, the City Council conducts a budget hearing. The purpose of the hearing is to seek citizens’ involvement by explaining the budget process and seeking input. The Budget is approved at the regular Council meeting along with the proposed tax rate in September as required by City Charter. The budget takes effect for the next fiscal year, beginning October 1. The budget can be amended during the fiscal year through City Council approval. A budget amendment ordinance can be prepared increasing a fund’s appropriation. Outlook for the Future This budget contains a tremendous amount of financial information. It is staff’s goal to continue the transformation of the currently utilized, traditional line item budget into a more programmatic budget - a budget that clearly addresses the various programs of the City and their effectiveness. The budget provides a roadmap for quality service expected by the citizens of Celina. The City of Celina’s budget plan, along with careful implementation, establishes a firm cornerstone for the City’s future economic development.

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City Profile Celina City Council History of Celina City of Celina Today

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Mayor and Council

Celinaâ&#x20AC;&#x2122;s Mayor and City Council (From Left to Right) Bill Webber (Place #1), Andy Hopkins (Place #3), Sean Terry (Mayor), Chad Anderson (Mayor Pro Tem/Place #6), Mindy Koehne (Place #5), Carmen Roberts (Place #4), Wayne Nabors (Place #2),

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Mayor and Council

Celinaâ&#x20AC;&#x2122;s Mayor and City Council

Sean Terry

Bill Webber

Wayne Nabors

Andy Hopkins

Mayor

Place # 1

Place # 2

Place # 3

Carmen Roberts

Mindy Koehne

Chad Anderson

Place # 4

Place # 5

Mayor Pro Tem / Place # 6

celina-tx.gov

History of Celina

Celina, in the northwest corner of Collin County, was not established until 1876, but settlers came into the area at a much earlier date. These settlers lived the lives of typical pioneers building their homes from logs, or hauling lumber from Jefferson. They traveled by foot, horseback or in wagons, making their clothes at home and raising what they had to eat. These early families, as well as later ones, mainly came from Tennessee or Kentucky.

In October, 1879 a little settlement began to form a few miles southwest of the present day Celina. John T. Mulkey, Celina’s first postmaster, named the town after Celina, Tennessee. The Methodist Church was built in 1880, and also doubled as the school for awhile. By 1885, a general store, mill, and a drug store has been opened in “Old Celina.”

About 20 years later, considerable excitement was caused by the news that the Frisco railway was soon to extend its line through this part of the country. However, the right of way was to miss the little town. Shortly thereafter, the merchants of the town made plans to move the town to the railroad. When the time came to move, the businesses and houses were each placed on rollers and pulled to the new site by traction engines. This was done in February, 1902, and the ground was muddy. Some of the buildings became bogged down and had to be left until dry weather. A town site company had secured the land for the new “Celina,” which was part of a pasture belonging to the late William Willock. The company had taken the fences down, marked off the streets, and placed the lots for sale. It was intended that the current Main Street would be the primary street of town so it was made wider than the other streets and the price of the lots were higher. Because of the higher price, the merchants began locating north of main Street and west of the railroad. A row of wooden buildings was formed facing the railroad. In 1907, the town was officially incorporated with Will Newsom serving as the first mayor.

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History of Celina

The businesses looked about the same until 1910, when Fred Smith (who later became the first mayor of University Park in Dallas) began getting ready to lay the square and erect buildings around it. On July 6, 1911, several of the buildings were ready for use and there was a general moving day. Gravel was put on the streets and Celina took on the appearance of a wide awake, growing little city.

Celina has had a variety of businesses since that time, including an opera house in 1917. A partial listing of businesses and professional services in 1937 included a dry goods store, 7 gas stations, 2 drug stores, an ice cream factory, 2 grain elevators, 1 flour mill, 2 ice houses, 3 cotton gins, laundry, lumber yard, shoe and harness shop, jewelry store, blacksmith, bank, movie theatre, 3 tailor ships, funeral home, 2 dairies, 3 cafés, 2 chicken hatcheries, 3 doctors, a dentist, 10 churches, and a modern brick school building.

As in all communities, the establishment of a school is of utmost importance. The first school in the “new” Celina was a small wooden structure that was in the neighborhood of the Jeff Malone residence. In 1906, a 2 story brick school building was completed on the campus where the Celina Independent School District Administrative offices are now. In 1915, this school was destroyed by fire. In 1916, another 2 story brick building with a basement was finished and school began in it. This school was torn down and a new one completed and dedicated in April of 1943. This is the building presently being used for the CISD Administrative Offices. A new high school was built in 1976, and a new elementary school was completed in 1987. Bonds were passed in the spring of 1996 for a new high school and an addition to the elementary. After completion of the new high school, the middle school students will occupy the current Junior High school. In September 2001, bonds were passed for a new elementary school, additions to the high school, new vocational facilities, and renovations to the track. A new state of the art elementary school opened in fall of 2003.

An excerpt from the Celina Record of 1937 states: “If you are casting about for a good place to make you home you should visit Celina and see for yourself what it has to offer. Some here occasionally say the grass is greener elsewhere and move away, but most of them decide there is no use trying find a better place in which to live and rear their families, come back and settle down firmly fixed in their belief that trying is a waste of time.”

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City Profile and Demographics

celina-tx.gov

City Profile and Demographics

celina-tx.gov

City Profile

SUMMARY OF CERTIFIED ASSESSED VALUE The Collin Central Appraisal District and Denton Central Appraisal District issued a certified assessed value for the City of Celina at $1,080,755,891, which includes a small percentage that are still under review, but have been conservatively estimated. The tax year 2017 or FY 2017-2018 assessed property values represent an increase of 34.03% over last year assessment. Components of this increase are: $133,323,566 increase in value of existing properties, $64,671,378 is due to annexations and $76,409,637 belong to new construction.

Total Appraised Value History (Tax Years)

Millions

Assessed Property Values (in millions) 1,200.00 1,081 1,000.00

806 800.00 661 562

600.00 463 419

455

462

482

508

400.00 285 200.00

0.00

celina-tx.gov

City Profile

AD VALOREM TAX SUMMARY For the current fiscal year, the City Council proposes a 64.5Â˘ tax rate per $100 of property valuation. This budget proposes to maintain the existing tax rate. The chart below is showing the historical property tax rate since Fiscal Year 2003.

Property Tax Rate History (2003-Present) in $ per $100 valuation 0.81 0.76

0.75

0.74 0.69 0.66

0.65

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0.65

City Profile Budget Message SUMMARY OF PROPERTY TAX PER CAPITA The following chart demonstrates taxes per capita increasing over the past several years. This is due, in part, to new properties added to the tax rolls that are of a higher per capita value, indicating industrial and commercial property growth. The change in taxable assessed value is shown below.

Taxable Assessed value Per Capita $700

$600

$500

$400

$300

$200

$100

Property Tax Per Capita

M&O Portion

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I&S Portion

City Profile

SUMMARY OF SALE TAX REVENUE The following chart demonstrates growth characteristics in the City’s commercial and economic base. In 1995 voters authorized an additional ½ cent sales tax designation for the Celina Economic Development Corporation (4A) and again in 2004 another ½ cent sales tax for the Celina Community Development Corporation (4B). The total tax collected for all three entities has been used for this illustration.

Sales Tax Revenue FY 2005-2017 in Millions $2.500 $1.916

$2.000 $1.500 $1.000

$0.550

$0.520

$0.560

$0.650

$0.730

2008

2009

2010

2011

2012

2013

$0.500

$0.960

$1.180

$1.360

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2014

2015

2016

2017

City Profile

SUMMARY OF SINGLE FAMILY BUILDING PERMITS The following chart illustrates the number of single-family residential building permits issued. This information is an indicator of current and future demands for City services. The City provides water and wastewater services to residential and commercial properties within the City. The City also provides utility services to others via contractual agreements.

Number of Residential Permits Number of Residential Permits

1200 1000 800 600 400 200 0

Fiscal Year

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Entity Wide Schedules Summary of Fund Balances Historical Summary of Revenues and Expenditures

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Budget Summary

BUDGET SUMMARY This budget, including proposed expenditures, transfers out and capital expenditures totals $37,196,795. The proposed FY 2017-2018 budget is fully funded with current revenues, with the exception of a planned spend-down of the general restricted fund balance which is now in the newly created Capital Acquisition Fund. The fund was created to provide funding for the acquisition of future capital and smaller infrastructure needs. A transfer into this fund from the General Fund is $2,924,747. In addition, a newly created Major Equipment Replacement Fund is used to account for capital replacements, including vehicles and equipment. The source of funding is from interfund charges based on replacement cost and useful life. The projected combined beginning fund balance of all funds at October 1, 2017 is $32,789,469. The projected combined ending fund balance at September 30, 2018 is estimated to be $38,439,901. Currently the City of Celina is in various stages of construction-in-progress for streets, facilities and utility projects. The City plans to issue Certificates of Obligation to fund these projects during fiscal year 2018. The details of these projects may be found in the Capital Improvement Projects (CIP) section of this budget. The following fund summary schedules do not include component unit balances. Those fund summaries are included in the Appendices section of this book. The following charts demonstrate a historical view of ending fund balances in both the General Fund and Water and Wastewater Funds.

GENERAL FUND ENDING FUND BALANCES $7,132,235

$7,132,438

WATER& WASTEWATER ENDING CASH AND INVESTMENTS $5,000,000 $4,213,841

$4,500,000

$6,673,828

$6,673,877

$4,501,434

$4,000,000 $3,500,000 $2,729,592

$3,000,000

$4,605,830

$2,500,000

$2,120,144

$2,236,159

$2,000,000 $1,500,000 $1,000,000 $500,000

FY 2014-15

FY 2015-16

FY 2016-17

FY 2017-18

Actual

Budget

Projected

Budget

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$FY 2014-15

FY 2015-16

FY 2016-17

FY 2017-18

Actual

Budget

Projected

Budget

Summary of Fund Balances City of Celina Annual Budget

FY2018 Summary of Fund Balances

<----------------------GOVERNMENTAL FUNDS------------------------------>

Beginning Fund Balance 10/1/17 REVENUES

General Fund $ 6,673,828

Fines & Fees

4,944,600

Taxes

5,898,546

Grants

Street Construction $ 3,239,261

Debt Service $ 906,516

Other Governmental $ 7,262,835

2,401,511

Events & Donations

89,308

Penalties & Interest

75,725

67,750 40,000

13,000

17,210

Charges for Services Other Revenues

300,500

200,000

Developer Contributions

555,175

Bond Proceeds Transfers

TOTAL REVENUES TOTAL RESOURCES EXPENDITURES

1,527,000

1,648,310

12,835,679

40,000

2,614,511

2,288,445

19,509,507

3,279,261

3,521,027

9,551,280

Library

263,069

General Services Office

331,720

Development Services

1,659,720

Administration

1,669,979

Court

183,124

Fire/EMS

2,645,905

500,000

Police

2,730,026

83,660

Parks

963,907

Main Street

66,085

Marketing

346,072

Engineering

923,187

Debt Service

2,344,127

Public Works

1,118,921

400,000

325,000

Utility Billing Transfers

555,175

Other Expenses

1,633,867

TOTAL EXPENDITURES

12,835,630

Revenues less Expenditures

400,000 (360,000)

2,344,127 270,384

3,163,787 (875,342)

Adjustments* Other Financing Sources (Uses)

Ending Fund Balance 9/30/18

6,673,877

2,879,261

1,176,900

6,387,493

6,673,877

2,879,261

1,176,900

6,387,493

Reserve Requirements

Excess Fund Balance

*Adjustments include depreciation and restricted cash & investments

All funds are subject to appropriation. Governmental Funds General Fund, Debt Service Fund, Street Construction Fund and other non-major governmental funds.

44 44

Summary of Fund Balances City of Celina Annual Budget

FY2018 Summary of Fund Balances

<------PROPRIETARY FUNDS---->

Beginning Fund Balance 10/1/17 REVENUES Fines & Fees

Water & Wastewater $ 4,213,841

Other Proprietary $ 10,493,188

2,186,800

330,000

Taxes Grants

<<<<<<<<<<<<<<<<< TOTAL ALL FUNDS >>>>>>>>>>>>>>>>>>>>>>> Budget FY 2017-18 $ 32,789,469

Actual FY 2015-16 25,969,565

Actual FY 2014-15 25,173,202

7,461,400

4,986,120

4,914,585

4,468,413

8,300,057

5,986,499

5,616,845

4,358,765

518,784

519,701

373,421

221,696

Events & Donations

Budget FY 2016-17 $ 28,929,562

157,058

229,308

Penalties & Interest

147,500

389,135

261,748

323,608

225,025

Charges for Services

7,776,912

7,058,124

6,519,807

4,898,153

Other Revenues

1,064,632

1,565,132

615,630

3,432,488

2,703,143

555,175

487,798

2,008,809

21,764,000

4,510,000

1,458,000

2,546,747

95,700

Developers Contributions Bond Proceeds

Transfers

TOTAL REVENUES TOTAL RESOURCES EXPENDITURES

3,174,431

395,000

11,175,844

425,700

29,379,300

42,847,227

30,765,094

17,789,896

15,389,685

10,918,888

62,168,769

71,776,789

56,734,659

42,963,098

153,752

140,857

Library

263,069

177,856

General Services Office

331,720

283,049

Development Services

1,659,720

1,218,608

675,267

524,712

Administration

1,669,979

1,181,193

3,751,523

1,133,574

Court

183,124

156,748

99,803

84,853

Fire/EMS

3,145,905

2,058,979

3,014,792

1,316,275

2,813,686

1,786,968

1,414,488

1,046,160

963,907

821,567

3,015,414

667,908

66,085

66,593

65,279

70,510

Marketing

346,072

349,030

Engineering

923,187

705,029

Police Parks Main Street

Debt Service

3,403,358

Public Works

6,665,634

Utility Billing Transfers

5,747,485

1,787,938

2,825,677

1,347,846

16,074,555

18,814,948

10,339,505

9,386,878

292,259

328,187

527,000

1,082,175

287,797

1,633,867

507,408

7,565,000

37,196,795

(7,139,300)

(7,817,495)

7,565,000

Other Expenses

TOTAL EXPENDITURES

10,888,251

Revenues less Expenditures

287,593

2,546,747

395,000

30,531,898

27,902,247

16,114,573

233,196

2,862,847

1,675,323

Adjustments* Other Financing Sources (Uses)

Ending Fund Balance 9/30/18

4,501,434

3,353,888

4,501,434

3,353,888

Reserve Requirements

Excess Fund Balance

(702,950)

(519,025)

800,100

(359,935)

38,439,901 38,439,901

41,244,891

28,929,562

25,969,565

*Adjustments include prior period adjustments, depreciation and restricted cash & investments

Proprietary Funds Water and Wastewater Fund and Other Proprietary includes the Utility Construction Fund and other non-major proprietary funds.

45 45

Historical Summary of Revenues and Expenditures

City of Celina Annual Budget

Fund General Fund Fines & Fees Taxes Grants/Contributions Events & Donations Penalties & Interest Other Revenues Transfers Total Fund Revenues

FY2018 FY 2015 Actual

FY 2016 Actual

FY 2017 Budget

FY 2017 Projected

FY 2018 Budget

$ 3,141,848 $ 3,357,690 $ 3,160,270 $ 6,125,338 $ 4,944,600 3,506,810 4,183,022 4,398,568 4,800,720 5,898,546 314,114 773,932 373,421 229,308 170,406 89,308 40,609 45,935 45,500 58,200 75,725 319,922 377,039 299,130 359,297 300,500 365,000 2,224,747 1,458,000 492,000 1,527,000

FY18/FY17 Change 56.46% 34.10% 0.00% -61.05% 66.43% 0.46% 4.73%

8,462,234

10,561,854

9,590,776

12,005,961

12,835,679

33.83%

1,217,693 200,000 4,858

1,587,931 200,000 5,000

1,880,000 200,000 12,650 154,688 -

2,401,511 200,000 13,000

30,000

1,433,823 200,000 6,775 150,000 30,000

51.24% 0.00% 160.00% 0.00% 0.00%

1,452,551

1,820,598

1,792,931

2,247,338

2,614,511

45.82%

205,587 <<<<<<Inactive Fund>>>>>>>>>>>>>>>>>>>>>>>>>>>>>> 66,434 -

0.00% 0.00% 0.00% 0.00%

Total Fund Revenues

272,021

0.00%

Water & Sewer Fund Fines & Fees Penalties & Interest Water/Sewer Sales Other Revenues

1,237,793 113,124 4,898,153 195,666

1,094,505

Total Fund Revenues

6,444,736

Debt Service Fund Taxes Contributions/Donations Interest Misc. Revenue Transfers Total Fund Revenues Capital Projects Fund Grants Interest Income Intergovernmental Bond Proceeds

Water & Sewer Capital Projects Grants Impact Fees Interest Income Capital Contributions Bond Proceeds Total Fund Revenues

1,012,561

1,526,850 115,000 6,542,124 832,500

1,764,094 145,514 6,762,532 916,586

2,186,800 147,500 7,776,912 1,064,632

43.22% 28.26% 18.87% 27.88%

8,155,644

9,016,474

9,588,726

11,175,844

23.95%

199,652 5,848,927

<<<<<Inactive Fund>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>> 1,113,065 45,289 1,645,000

0.00% 0.00% 0.00% 0.00% 0.00%

2,803,354

0.00%

46 45 45 46

Historical Summary of Revenues and Expenditures City of Celina Annual Budget

Fund Fire Improvement Fund Grants Interest Income Other Income Bond Proceeds Total Fund Revenues Street Construction Fund Other Income Interest Income Intergovernmental Transfers Bond Proceeds

FY2018 FY 2015 Actual

FY 2016 Actual

FY 2017 Budget

FY 2017 Projected

FY 2018 Budget

3,400 595,400 835,000

0.00% 100.00% 0.00% 0.00%

1,433,800

3,000

100.00%

3,000

FY18/FY17 Change

145,950 39,425 292,000 977,002

25,000

42,000

40,000

0.00% 60.00% 0.00% 0.00% 0.00%

1,454,377

25,000

42,000

40,000

60.00%

24,757 -

238,000 700

0.00% 0.00%

Total Fund Revenues

24,757

238,700

0.00%

Park Construction Fund Grants Interest Income Intergovernmental Bond Proceeds Transfers

475,000 -

0.00% 0.00% 0.00% 0.00% 0.00%

Total Fund Revenues

475,000

0.00%

0.00% 0.00% 0.00%

0.00%

Total Fund Revenues Roadway Impact Fees Fund Contributions/Impact Fees Interest Income

Parkland Fees Contributions/Donations Intergovernmental Interest Total Fund Revenues Facilities Improvement Fund Transfers Interest Income Intergovernmental Bond Proceeds Total Fund Revenues Main Street Fund Events & Donations Interest Income Transfers Total Fund Revenues

2,008,809 500,000 13,871

875,000 25,000

2,522,680

900,000

4,022 1,856,998

1,861,020

93,500 1,700 658,000

0.00% 400.00% 0.00% 0.00%

200

753,200

1,000

400.00%

200

1,000

64,750 -

64,250 100 880

67,750 60 -

4.63% 100.00% 0.00%

64,750

65,230

67,810

4.73%

47 4647

Historical Summary of Revenues and Expenditures City of Celina Annual Budget

Fund Major Equipment Replacement Fund Transfers Interest Income Fees Other Income Total Fund Revenues Capital Acquisition Fund Transfers Interest Income Total Fund Revenues Utility Construction Fund Other Income Interest Income Intergovernmental Bond Proceeds Transfers Total Fund Revenues Utility Impact Fees*** Developer Contributions Impact Fees Transfers Interest Income Total Fund Revenues Special Assessment Revenue Special Assessments Contributions Interest Total Fund Revenues Stormwater Drainage Fund Stormwater Drainage Fees Interest Total Fund Revenues

FY2018 FY 2015 Actual

FY 2016 Actual

FY 2017 Budget

FY 2017 Projected

5,400 560,000 -

565,400

FY 2018 Budget 771,779 6,900 -

FY18/FY17 Change 100.00% 100.00% 0.00% 0.00%

778,679

100.00%

100.00% 100.00% 100.00%

<<<<<<<<<<<<<<<<<<<<<New Fund>>>>>>>>>>>>>>>>> -

875,652 6,000

881,652

1,466 22,177,441

70,848 21,764,000 -

380,000 70,000 5,112,000 -

0.00% -1.20% 0.00% -100.00% 0.00%

22,178,907

21,834,848

5,562,000

70,000

-99.68%

800,100 1,366,400 509,978 11,960

1,200,000 25,000

25,000

0.00% 0.00% 0.00% 100.00%

2,688,438

1,225,000

25,000

100.00%

205,714 99

287,798 -

287,798 100

555,175 250

0.00% 92.90% 0.00%

205,813

287,798

287,898

555,425

92.99%

126,978 220

299,000 200

325,000 700

330,000 700

10.37% 250.00%

127,198

299,200

325,700

330,700

10.53%

70,000

TOTAL REVENUES ALL FUNDS $ 19,434,897 $51,601,286 $ 42,847,227 $35,715,953 $29,379,300 -31.43% *Main Street Fund is a new fund in FY 2017 **Utility Impact Fees fund and Stormwater Drainage Fund revenues are reported in the City's Water/Sewer Fund revenues financial report at year end.

48 47 48

City of Celina Annual Budget

Fund General Fund Personnel Legal & Professional Fees Materials & Supplies Maintenance Expense Utility Expense Miscellaneous Expense Total Fund Expenditures Debt Service Fund Debt Service Total Fund Expenditures

FY2018

FY 2015 Actual

FY 2016 Actual

FY 2017 Budget

$ 3,816,679 527,922 259,701 235,680 216,521 1,857,863

$ 5,007,070 584,001 259,594 331,267 289,874 1,563,642

6,914,365

8,035,448

9,590,573

9,921,045

1,347,846

1,565,149

1,787,938

1,347,846

1,565,149

1,787,938

6,396,054 781,110 387,910 646,320 361,349 1,017,830

FY 2017 Projected $

6,505,995 $ 830938 531748 580476 362084.08 1,109,804

FY 2018 Budget

FY18/FY17 Change

8,569,230 1,044,444 571,731 719,641 382,973 1,547,609

33.98% 33.71% 47.39% 11.34% 5.98% 52.05%

12,835,628

33.84%

1,788,000

2,344,127

31.11%

1,788,000

2,344,127

31.11%

Capital Projects Fund Bond Issuance Costs Transfers Project Appropriations

4,130,623

Total Fund Expenditures

4,130,623

Water & Sewer Fund Personnel Legal & Professional Fees Materials & Supplies Maintenance Expense Utility Expense Miscellaneous Expense Transfers

545,287 354,733 260,113 182,113 254,779 1,729,715 395,000

Debt Service Total Fund Expenses Water & Sewer Capital Projects Project Appropriations Transfers Other Expenses Bond Issuance Costs Total Fund Expenses Fire Improvement Fund Project Appropriations Transfers Out Total Fund Expenditures

3,721,740

2,007,908

<<<<<<Inactive Fund>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>

0.00% 0.00% 0.00% 0.00%

740,428 546,589 472,414 284,682 296,418 1,950,703 2,346,769 6,638,004

1,034,789 165,000 654,065 271,954 292,816 6,104,418 8,523,042

1,035,089 641,158 695,590 273,040 264,020 5,520,167 8,429,064

1,350,926 752,807 793,602 311,500 319,849 3,429,209 527,000

30.55% 356.25% 21.33% 14.54% 9.23% -43.82% -100.00%

3,403,358

-100.00%

10,888,250

27.75%

<<<<<<Inactive Fund>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>

319,811 40,124

0.00% 0.00% 0.00% 0.00%

2,367,843

0.00%

687,406 -

500,000 -

100.00% 0.00%

687,406

500,000

100.00%

49 48 49

Historical Summary of Revenues and Expenditures City of Celina Annual Budget

Fund Street Construction Fund Project Appropriations Transfers Out Total Fund Expenditures Roadway Impact Fees Fund Transfers to Street Construction Total Fund Expenditures

Park Construction Fund Project Appropriations Transfers Out Total Fund Expenditures Parkland Fees Parkland Expense Other CIP Costs Transfers Out

FY2018

FY 2015 Actual

FY 2016 Actual

FY 2017 Budget

FY 2017 Projected

FY 2018 Budget

FY18/FY17 Change

2,038,560 -

2,062,000 -

400,000 -

100.00% 0.00%

2,038,560

2,062,000

400,000

100.00%

0.00%

75,000 -

0.00% 0.00%

75,000

0.00%

0.00% 0.00% 0.00%

0.00%

2,326,875 -

195,000 -

2,326,875

195,000

2,292,850 199,978

106,000 -

560,000 -

575,000 -

442% 0%

Total Fund Expenditures

2,492,828

106,000

560,000

575,000

442%

Main Street Fund Personnel Legal & Professional Materials & Supplies Maintenance Utilities Other Operating Expenses

3,500 2,250 2,500 2,258 56,085

1,550 1,250 2,500 2,930 54,215

3,500 1,750 2,500 2,750 55,585

0.00% 0.00% -22.22% 0.00% 21.79% -0.89%

Total Fund Expenditures

66,593

62,445

66,085

-0.76%

8,029

405,000 -

350,000 -

408,660 183,215

0.90% 100.00%

8,029

405,000

350,000

591,875

100.00%

Total Fund Expenditures Facilities Improvement Fund Project Appropriations Transfers Out

Major Equipment Replacement Fund Major Equipment/Vehicles Other Expenses Total Fund Expenditures

50 49 50

Historical Summary of Revenues and Expenditures City of Celina Annual Budget

Fund Capital Acquisition Fund Equipment Vehicles Other Capital Outlay

FY2018

FY 2015 Actual

FY 2016 Actual

FY 2017 Budget

FY 2017 Projected

FY 2018 Budget

FY18/FY17 Change

<<<<<<<<<<<<<<<<<<<<<New Fund>>>>>>>>>>>>>>>>>

219,332 266,320 390,000

Total Fund Expenditures

875,652

100.00%

Utility Construction Fund Project Appropriations Transfers Out

13,396,649 -

9,986,548 -

9,226,250 -

7,250,000 -

-27.40% 0.00%

Total Fund Expenses

13,396,649

9,986,548

9,226,250

7,250,000

-27.40%

Utility Impact Fees*** Project Appropriations Other CIP Costs Misc Expense

1,366,400 663,271

Total Fund Expenses

2,029,671

205,714

Special Assessment Revenue Misc. Expense Transfers Out

100.00% 100.00% 100.00%

2,045,100 -

0.00% 0.00% 0.00%

2,045,100

0.00%

287,797

555,175

0.00% 92.91%

Total Fund Expenditures

287,797

555,175

92.91%

Stormwater Drainage Fund Project Appropriations Misc. Expense

8,370 723

250,000 -

145,000 -

315,000 -

26.00% 0%

9,093

250,000

145,000

315,000

26.00%

TOTAL EXPENDITURES ALL FUNDS $18,482,418 $ 36,501,746 $ 30,531,898 $ 35,484,107 $ 37,196,795

4.83%

Total Fund Expenses

TOTAL NET INCOME (LOSS)

$ 952,479 $ 15,099,540 $ 12,315,329 $

231,846 $ (7,817,494)

**New funds created in mid FY 2016. The prior year actuals are included in either the Capital Projects fund or Water & Sewer Capital Projects Fund *Main Street Fund is a new fund in FY 2017 Major Equipment Replacement Fund was created in late FY 2017. The Capital Acquisition Fund is a new fund for FY 2018. The City takes a conservative approach and does not budget for Utility Impact Fees, Parkland Fees, Roadway Impact Fees, or Special Assessment Revenue Any number in Total Net Income presented as a loss is covered by that fund's fund balance. **Utility Impact Fees fund and Stormwater Drainage Fund expenses are reported in the City's Water/Sewer Fund financial report expenses at year end.

51 50 51

Organizational Chart

Citizens of Celina Mayor and City Council (Elected) Municipal Judge Main Marketing Parks & Human Finance Resources Street Rec (10) (1) (1) (1) (8)

Assistant Director (1) Parks Crew (6)

Accounting (3) Court (2) Utility Billing (4)

City Manager

City Attorney

City Engineering Development Services Secretary (6) (16) (2) Records (1)

Engineers (2) Inspectors (3)

Fire (22) Fire

Development Inspector (11)

(1)

GIS (1) Planning (3)

Assistant Fire Chief (20)

Assistant Chief (21)

Admin Assistant (1)

Information Technology (1)

EMS Chief Lieutenant (1) (1) Captain (3) Driver (3) Firefighter (12)

celina-tx.gov

Public Works (29)

Police (22)

Sergeants (4)

Library (5) Library Assistants (4)

City Managerâ&#x20AC;&#x2122;s Office (3) Admin Assistant (1)

Streets (5) Wastewater (7) Meters (4)

Officers (12)

Water (10)

CID (2)

Building Services (1)

Budget Summary The departmental summaries that follow will continue into this combined budget summary and represent units of the organization arranged within the Funds of the City. The City’s budget for each department is broken down into six categories of expenditures. Individual line items roll into the categories and staff will use a line item budget for day-to-day financial management. The six categories are: 1. Personnel – accounts for the full cost of salaries and all benefits of City employees. This category also includes expenses related to personnel, such as travel, training and uniforms. 2. Legal & Professional – accounts for operating expenses associated with outside consultation with professionals such as attorneys, engineers and consultants. 3. Materials & Supplies – accounts for consumable operating supplies, including expenses such as office supplies, chemicals, ammunition, medical supplies, etc. 4. Maintenance –includes operating expenses for goods and services necessary for the operation and maintenance of facilities, equipment, and tools including items such as fuel, oil changes, tires, vehicle repairs, hardware and software maintenance agreements, etc. 5. Utility Expenses – accounts for the cost of purchasing utilities such as electricity, phone lines, and natural gas. 6. Other Operating Expenses – accounts for a variety of other expenses such as property insurance, postage, equipment rental, advertising, library materials, office cleaning and rent. The following graphic is intended to solidify an understanding of the organizing financial structure used to develop the City budget. Line items roll into categories, which in turn roll into departments, which then roll into funds. The budget ordinance that is presented to Council in September requests appropriation resources at the fund level. It carries different levels of authorization and necessary approval. In the event that a fund may exceed the budgeted amount enacted by ordinance, a budget amendment ordinance will be requested. If at any time, a department’s expenditures exceed the budgeted amount for that department, City Council will be advised, but no formal action is required. Any budget adjustments below the department level will be managed at staff level.

celina-tx.gov

Budget Summary Budget Message

SUMMARY OF SIGNIFICANT CHANGES IN FUND BALANCES The amount of resources available for funding the annual budget is a vital element of budget development. The City is in the position of funding each year’s budget with current revenues and utilization of the appropriate fund balance. In an effort to standardize the reporting of financial information from both a budgetary and financial reporting aspect, the City recognizes undesignated, unreserved fund balance in the General Fund and unrestricted net assets in the Utility Fund, as available financial resources for City operations. For budgetary representation purposes, Fund Balance refers to undesignated, unreserved fund balance and net assets depending upon fund type. Level of reserve is calculated based upon the expected fund balance at the end of fiscal year divided by the current operating expenses. Because each fund has unique characteristics regarding the ability to forecast revenues and expenditures, different levels of fund balances are appropriate. One measure of a city’s financial strength is the level of its fund balance. In fiscal year 20172018 several new funds were created to better account for revenue sources and allocate them to the appropriate targeted expenditures. The list of newly created funds is shown below: • • • • • • • • •

Capital Acquisition Fund Grants Fund Law Enforcement Fund Contributions/Donations Fund Court Security Fund Court Technology Fund TIRZ #2 Creeks of Legacy Fund TIRZ #3 Lilyana Fund TIRZ #4 Sutton Fields Fund

celina-tx.gov

Budget Summary

The City implemented the GASB Statement 54 standard for classification of fund balance in the governmental funds. The fund balances of governmental funds are defined as follows: Non-spendable – amounts that cannot be spent either because they are in non-spendable form, such as inventory or prepaid items or because they are legally or contractually required to be maintained intact. Restricted – amount that can be spent only for specific purposes or constraints that are externally imposed by creditors, grantors, contributors, or laws or regulations of other governments. Committed – amounts that can be used only for specific purposes determined by the formal action of City Council. The City Council is the highest level of decision making authority for the City. Commitments may be established, modified, or restricted only through a formal resolution of the City Council. Assigned – amounts that do not meet the criteria to be classified as restricted or committed but are intended to be used for specific purposes that have been established by the City Council. Unassigned – all other spendable amounts in general fund will fall under this category. The City Council delegates the responsibility to assign funds to the City Manager, Director of Finance, or other designee as determined by the Council. When expenditures are incurred for which both restricted and unrestricted fund balances are available, the City considers restricted funds to be spent first. Similarly, committed funds are considered to be spent first when there is a choice for the use of the less restricted funds, then assigned funds will be used and then lastly the unassigned funds will be utilized.

celina-tx.gov

General Fund General Fund Summary General Fund Revenues General Fund Expenditures Library General Services Office Planning and Development Svcs Administration Municipal Court Fire and EMS Streets Police Parks and Recreation Marketing Engineering

celina-tx.gov

General Fund Summary City of Celina Annual Budget

FY2018

Actual

Budget

Projected

Budget

FY 17/18

FY 2014-15

FY 2015-16

FY 2016-17

FY 2017-18

% Change

3,057,960

$ 4,605,830

$ 7,132,235

$ 6,673,828

Fines & Fees

3,141,848

3,357,690

3,160,270

6,125,338

4,944,600

56.46%

Taxes

3,506,810

4,183,022

4,398,568

4,800,720

5,898,546

34.10%

Beginning Fund Balance REVENUES

Grants

314,114

Events & Donations

773,932

373,421

229,308

170,406

89,308

-61.05%

Penalties & Interest

40,609

45,935

45,500

58,200

75,725

66.43%

Other Revenues

319,922

377,039

299,130

359,297

300,500

0.46%

Transfers

365,000

2,224,747

1,458,000

492,000

1,527,000

4.73%

8,462,234

10,561,854

9,590,776

12,005,961

12,835,679

33.83%

140,857

153,752

177,856

165,787

263,069

47.91%

193,476

283,049

272,888

331,720

17.20%

TOTAL REVENUES EXPENDITURES Library General Services Office Development Services

524,712

702,043

1,218,608

967,800

1,659,720

36.20%

1,133,574

1,242,754

1,181,193

1,261,592

1,669,979

41.38%

84,853

101,670

156,748

153,267

183,124

16.83%

Fire/EMS

1,316,275

1,839,972

2,058,979

2,059,618

2,645,905

28.51%

Police

1,046,160

1,646,770

1,786,968

1,687,532

2,730,026

52.77%

Parks

667,908

793,229

821,567

737,813

963,907

17.33%

Main Street

70,510

65,279

Marketing

240,785

349,030

297,469

346,072

-0.85%

Engineering

101

705,029

620,854

923,187

30.94%

1,055,618

851,546

806,001

1,118,921

31.40% 33.84%

Administration Court

Streets

806,788

Non-Departmental

509,000

TOTAL EXPENDITURES

5,791,637

8,035,448

9,590,573

9,539,621

12,835,630

Revenues less Expenditures

2,670,597

2,526,406

203

2,466,340

Adjustments* Other Financing Sources (Uses)

(1,122,728)

Ending Fund Balance

4,605,830

(2,924,747) 7,132,235

Reserve Requirements

Excess Fund Balance

4,605,830

$ 7,132,235

7,132,438

6,673,828

966,000

3,208,908

$ 6,166,438

$ 3,464,921

6,673,877 $ 6,673,877

*Adjustments include depreciation and restricted cash & investments Other Financing Sources (Uses) is transfer to Capital Acqusition Fund.

57 5657

General Fund Revenues City of Celina Annual Budget

FY2018

Summary of Revenues by Type Actual

Actual

Budget

Projected

Budget

FY 17/18

FY 2014-15

FY 2015-16

FY 2016-17

FY 2017-18

% Change

Fines & Fees

3,141,848

3,357,690

3,160,270

6,125,338

4,944,600

56.46%

Taxes

3,506,810

4,183,022

4,398,568

4,800,720

5,898,546

34.10%

Grants

314,114

Events & Donations

773,932

373,421

229,308

170,406

89,308

-61.05%

Penalties & Interest

40,609

45,935

45,500

58,200

75,725

66.43%

Other Revenues

319,922

377,039

299,130

359,297

300,500

0.46%

Transfers

365,000

2,224,747

1,458,000

492,000

1,527,000

4.73%

8,462,234

$ 10,561,854

$ 9,590,776

$ 12,005,961

$ 12,835,679

TOTAL REVENUES

33.83%

Comparison of Revenues by Year

General Fund 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 Fines & Fees Actual FY 2014-15

Taxes

Grants

Actual FY 2015-16

Events & Donations

Budget FY 2016-17

Penalties & Interest

Other Revenues

Projected FY 2016-17

Transfers

Budget FY 2017-18

58 5857

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General Fund Revenues City of Celina Annual Budget

FY2018

Detail of General Fund Revenues Actual Actual Budget Projected Budget FY 17/18 FY 2014-15 FY 2015-16 FY 2016-17 FY 2016-17 FY 2017-18 % Change Fines & Fees $ 3,141,848 $ 3,297,066 $ 3,160,270 $ 6,125,338 $ 4,944,600 56.46% Court Fines 163,550 162,264 176,000 112,435 125,000 -28.98% Court Security Fees 4,198 5,883 6,325 3,900 4,500 -28.85% Court Technology Fees 5,597 7,844 8,335 5,200 6,000 -28.01% Court Time Pay Fees 1,601 2,120 2,035 1,545 1,500 -26.29% Court DD 79,424 105,647 116,490 80,200 85,000 -27.03% Truancy Prevention 2,544 3,808 3,850 385 600 -84.42% Credit Card Fees 5,229 9,483 9,735 17,400 15,000 54.08% Jury Fees 6 6 3 Permits 1,760,466 2,334,824 2,537,500 3,932,300 3,690,000 45.42% EMS Fees 171,973 155,317 175,000 217,030 192,000 9.71% Development Fees 924,249 509,870 125,000 1,245,940 425,000 240.00% Roadway Fees 23,010 MUD Fire/Police Fees 509,000 400,000 100.00% Taxes 3,506,810 4,190,363 4,398,568 4,800,720 5,898,546 34.10% Sales Tax 603,949 733,881 639,757 939,150 1,045,352 63.40% Property Tax-Current 2,431,779 2,865,063 3,413,028 3,387,450 4,494,779 31.69% Property Tax-Delinquent 105,344 154,976 25,000 99,420 25,000 0.00% Electric Franchise Tax 271,183 325,905 218,403 271,150 227,630 4.22% Gas Franchise Tax 36,039 47,048 53,089 43,100 54,682 3.00% Phone Franchise Tax 15,764 25,225 20,687 26,400 21,308 3.00% Cable Franchise Tax 33,937 30,924 21,982 24,650 22,641 3.00% Utilities PEG Fees 7,840 5,983 5,722 7,200 5,894 3.01% Hotel Occupancy Tax 974 1,358 900 2,200 1,260 40.00% 314,114 18,784 0.00% Grants Fire Dept. Training Grant 450 0.00% Fire Dept. Grant 12,500 17,444 0.00% Collin County Open Space 300,000 0.00% Police Grants 1,164 1,340 0.00%

60 59 60

General Fund Revenues City of Celina Annual Budget

FY2018

Detail of General Fund Revenues Actual FY 2014-15 Events & Donations $ 773,932 Main Street Special Events* 34,005 Main Street Golf Tournament* 55,198 Fire Department Donations 400 Police Donations Park Donations 552,237 County Library Funds 16,497 City Sponsored Events 59,510 Balloon Festival 56,086 Penalties & Interest 40,609 Interest Income 40,609 Other Revenues 319,922 Police Reports 571 Police Seizures 1,860 County Rebate of CS 7,751 Collin County Fire Fees 55,982 Denton County Fire Fees 10,000 Sale of Fixed Assets 12,525 Property Rental 12,760 Park Usage Fees 129,752 Park Concession Revenue 35,582 Health Inspection Fees 10,218 Fire Inspection Fees 3,050 Alarm Permits 7,390 Keep Celina Beautiful Program 5,055 Miscellaneous Income 25,806 Library Services Contract 1,620 Transfers In 365,000 TOTAL REVENUES

Actual Budget Projected Budget FY 17/18 FY 2015-16 FY 2016-17 FY 2016-17 FY 2017-18 % Change $ 364,396 $ 229,308 $ 170,406 $ 89,308 -61.05% 24,035 0.00% 59,722 0.00% 1,050 0.00% 3,500 0.00% 1,000 0.00% 17,388 14,308 14,308 14,308 0.00% 77,525 55,000 89,100 75,000 36.36% 181,176 160,000 65,998 -100.00% 45,935 45,500 58,200 75,725 66.43% 45,935 45,500 58,200 75,725 27.91% 420,563 299,130 359,297 300,500 0.46% 593 500 900 1,000 80.00% 2,467 0.00% 8,373 8,030 8,048 8,050 0.22% 74,163 74,200 81,608 82,000 9.98% 10,000 10,000 10,000 10,000 0.00% 41,825 39,150 0.00% 31,476 616 0.00% 171,406 136,000 155,900 150,500 14.63% 35,367 35,000 9,540 13,000 -72.74% 10,250 9,000 11,580 9,500 28.67% 4,340 2,500 4,500 3,200 80.00% 7,875 7,500 11,575 12,000 54.33% 9,025 5,000 10,000 100.00% 10,902 9,000 12,830 8,250 42.56% 2,501 2,400 3,050 3,000 27.08% 2,224,747 1,458,000 492,000 1,527,000 4.73%

8,462,234 $10,561,854 $ 9,590,776 $12,005,961 $12,835,679

33.83%

*Main Street Special Events/Golf Tournament was moved to the new Main Street Fund.

61 60 61

General Fund Expenditures City of Celina Annual Budget

FY2018

Summary of Expenditures by Department Actual

Actual

Budget

Projected

Budget

FY 17/18

FY 2014-15

FY 2015-16

FY 2016-17

FY 2017-18

% Change

EXPENDITURES Library

140,857

153,752

177,856

165,787

263,069

47.91%

193,476

283,049

272,888

331,720

17.20%

524,712

702,043

1,218,608

967,800

1,659,720

36.20%

1,133,574

1,242,754

1,181,193

1,261,592

1,669,979

41.38%

General Services Office Development Services Administration Court

84,853

101,670

156,748

153,267

183,124

16.83%

Fire/EMS

1,316,275

1,839,972

2,058,979

2,059,618

2,645,905

28.51%

Police

1,046,160

1,646,770

1,786,968

1,687,532

2,730,026

52.77%

Parks

667,908

793,229

821,567

737,813

963,907

17.33%

Main Street

70,510

65,279

Marketing

240,785

349,030

297,469

346,072

-0.85%

Engineering

101

705,029

620,854

923,187

30.94%

1,055,618

851,546

806,001

1,118,921

31.40%

Streets

806,788

Non-Departmental

TOTAL EXPENDITURES

5,791,637

$ 8,035,448

$ 9,590,573

509,000 $ 9,539,621

$ 12,835,630

0.00%

0.00% 33.84%

Projected FY 2016-17 $165,787

509,000 $806,001

$272,888 $967,800

$620,854 $297,469 $737,813 $1,687,532

$1,261,592 $2,059,618

$153,267

Library

General Services Office

Development Services

Administration

Court

Fire/EMS

Police

Parks

Marketing

Engineering

Streets

Non Departmental

6162

General Fund Expenditures

Budget FY 2017-18 $923,187

$1,118,921

$263,069

$346,072

$331,720

$1,659,720

$963,907

$1,669,979

$2,730,026 $2,645,905

$183,124

Library

General Services Office

Development Services

Administration

Court

Fire/EMS

Police

Parks

Marketing

Engineering

Streets

celina-tx.gov

General Fund Expenditures

City of Celina Annual Budget

FY2018

Summary of Expenditures by Type Actual

Actual

Budget

Projected

Budget

FY 17/18

FY 2014-15

FY 2015-16

FY 2016-17

FY 2017-18

% Change

$ 1,242,754

$ 1,181,193

$ 1,261,592

$ 1,669,979

41.38%

193,476

283,049

272,888

331,720

17.20%

84,853

101,670

156,748

153,267

183,124

16.83%

Marketing

240,785

349,030

297,469

346,072

-0.85%

Main Street

70,510

65,279

EXPENDITURES Administration

1,133,574

General Services Office Court

Other Total General Government Development Services Engineering

509,000

0.00% -

0.00%

1,288,937

1,843,963

1,970,020

2,494,216

2,530,895

28.47%

524,712

702,043

1,218,608

967,800

1,659,720

36.20%

101

705,029

620,854

923,187

100.00%

524,712

702,144

1,923,637

1,588,654

2,582,907

34.27%

Fire/EMS

1,316,275

1,839,972

2,058,979

2,059,618

2,645,905

28.51%

Police

1,046,160

1,646,770

1,786,968

1,687,532

2,730,026

52.77%

2,362,435

3,486,742

3,845,947

3,747,150

5,375,931

39.78%

Parks

667,908

793,229

821,567

737,813

963,907

17.33%

Library

140,857

153,752

177,856

165,787

263,069

47.91%

808,765

946,981

999,423

903,600

1,226,976

22.77%

806,788

1,055,618

851,546

806,001

1,118,921

31.40%

806,788

1,055,618

851,546

806,001

1,118,921

31.40%

5,791,637

$ 8,035,448

$ 9,590,573

$ 9,539,621

$ 12,835,630

33.84%

Total Development

Total Public Safety

Total Parks and Library Streets Total Public Works

TOTAL EXPENDITURES

celina-tx.gov

General Fund Expenditures Budget FY 2017-18

$1,118,921 $2,530,895

$1,226,976

$2,582,907 $5,375,931

General Government

Development

Public Safety

Parks and Library

Public Works

Projected FY 2016-17

$806,001

$903,600

$2,494,216

$3,747,150

General Government

Development

$1,588,654

Public Safety

celina-tx.gov

Parks and Library

Public Works

General Fund-Library

celina-tx.gov

General Fund-Library Mission Statement The Mission of the Celina Public Library is to be a premier participant in the development of an enriched, informed and connected community that lives, grows, works, and plays in a quality hometown environment. FY 2016-17 Accomplishments

Projected number of material checked out during 2017 reflects an 8% increase over 2016 Projected number of material checked out during 2017 reflects a 235% increase over 2010

Total Materials Checked Out: 2010 2011 2012 7,107 8,344 10,287

2013 11,523

2014 19,114

2015 22,340

2016 22,006

2017 23,792

MATERIALS CHECKED OUT BY YEAR: CHILDREN & ADULTS Children

Adult 12,623 11,376 8,652

3,832 3,275

2010

4,417 3,927

2011

5,345

6,039

10,964

9,383

13,558 10,234

8,462

5,484

4,942

2012

2013

2014

2015

2016

2017

Total Number of Library Members 2010-2017 Members of the Library have increased 219% since 2010 and 10% from 2016 Year 2010 2011 2012 2013 2014 2015 1,851 2,305 2,682 3,063 Members 1,171 1,558

celina-tx.gov

2016 3,404

2017 3,736

General Fund-Library % % Population Book Budget Budget Increase Change $25,000 21% $15,000 -40% 3% $15,000 0% 5% $15,000 0% 2% $15,000 0% 5% $16,500 10% 18% $20,098 22% 10% $22,179 10%

Assigned Budget Year Population 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18

5,695 6,884 7,066 7,454 7,625 8,026 9,480 10,462 8-yr Pop. Growth

84%

8-yr Budget Growth 84%

Exp. per Capita 4.39 2.18 2.12 2.01 1.97 2.06 2.12 2.12

-11%

FY 2017-18 Goals Develop and establish additional active learning and program opportunities for all youth: birth through high school. Increase visibility of the Library within the community: Develop and implement a communications plan: social media, brand identity, advertising, newsletters, print materials, calendar, etc. Participate in local events on the Square that compliment the Library's mission and vision: Christmas on the Square (Cupcakes with Mrs. Claus), Celina Fun Day, Friday Night Market, Cinco de Mayo. Draft and implement a 5-year updated strategic plan for the Library including a technology plan. Increase programming opportunities for adults using suggestions submitted by the public in the 2017 Library Needs Survey. Seek opportunities for collaboration with CISD, businesses and other organizations. Research and pursue grant opportunities. Establish a volunteer program in cooperation with Celina Friends of the Library.

Story Time and Craft began meeting on a weekly basis year-round in October 2017. Attendance initially averaged between 5-10 children. During the second quarter of the fiscal year, the attendance is averaging double the first quarter attendance. On two occasions, one in March and one in April 2017, 26 children and 15 adults attended. For the most recent story time, the library took a trip to Teddy Bear Clinic at Texas Health Prosper. Each child was a teddy bear and they put on bandages, listened to their heartbeat through a stethoscope and toured the emergency room. Going to the doctor or hospital does not seem so scary anymore.

celina-tx.gov

General Fund-Library

celina-tx.gov

City of Celina Annual Budget

FY2018 Fund:

General Fund

Department:

Library

Account Group: 102-508 FY 2018 Expenditures Personnel

FY 2018

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Budget/Proj

Actuals

Budget

Projected

Budget

$ Change

96,581 $

100,532 $ 110,053 $ 124,444 $ 124,444 $ 202,252 $

Change from Change from

Budget/Proj FY 17 Budget FY 17 Budget % Change

$ Change $

77,808

% Change

77,808

63%

Legal & Professional

63% 0%

Materials & Supplies

1,822

3,180

3,757

6,375

6,840

11,138

4,298

63%

4,763

75%

Maintenance

7,822

6,935

8,824

8,500

9,450

9,000

(450)

-5%

500

Utilities

8,257

8,283

8,680

9,875

8,817

9,875

1,058

12%

20,834

21,928

22,438

28,663

30,665

31,304

639

2,641

85,712

48%

Other Operating Expenses Total Expenditures

135,316 $

140,858 $ 153,752 $ 177,857 $ 180,216 $ 263,569 $

83,353

46.3%

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual

FY 2017 Budget

FY 2017 Projected

FY 2018 Budget

Personnel Change

Library Director

Library Tech (3) P/T

1.5

Youth Services Librarian

Total Personnel

2.5

3.5

Personnel

Key Points of FY 2018 Proposed Budget Add one FTE-Youth Services Librarian-Position necessary with the increased number of patrons

Library $250,000 $200,000 $150,000 $100,000 $50,000 $Actuals

Actuals

Budget

Projected

Budget

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Personnel

Legal & Professional

Materials & Supplies

Maintenance

Utilities

Other Operating Expenses

7069 70

General Fund-General Services Office

The General Services Office consists of the City Secretary’s Office and Human Resources. Each sub-department provides their own mission statement and performance measures as follows:

Human Resources Mission Statement To assist all departments in the growth and retention of an effective workforce through continual industry research and management of the benefits package, employee relations, compliance and risk. FY 2016-17 Accomplishments: • •

Completed a City wide compensation plan with designated ranges set for each group of positions. Completed the transition to a new benefits consultant

FY 2017-18 Objectives: •

Implement a training plan for all employees in various aspects relating to the position and general conduct.

City Secretary’s Office Mission Statement The City Secretary’s Office is dedicated to promoting an open and responsive government by duly recording and preserving the City’s legislative history, by conducting fair and impartial City elections and by providing timely information with friendly service to citizens, visitors, City Council and City staff. FY 2016-17 Accomplishments: •

Prepared and posted agendas and packets, attended and recorded City Council meetings, hearings, workshops, and subcommittee meetings.

celina-tx.gov

General Fund-General Services Office

• • • • • • • • • • • •

Issued alcohol permits Worked an increase in the number of council meetings, resolutions, public information requests Coordinated May 2017 General Election Coordinated Boards and Commissions appointments Continued management of general legislative records of the City Council Continued implementation of Laserfiche program to digitize city records Worked property, liability and legal claims Prepared department budget Coordinated a records shred day for all departments Conducted records training and consultations for staff records liaisons Hired and continuing to train new Records Coordinator Completed recertification for TRMC designation

FY 2017-18 Objectives: • • • • • • • • •

Continue expansion and additions to Laserfiche program including a public web portal and forms Scan existing paper records, maps Conduct records training and public information act training with staff records liaisons Conduct shred day for all departments Migrate all boards and commissions to agenda management software Create on-line forms for applications and permits Review and update policies Obtain NAGARA certification and Laserfiche professional certification Research Public Information coordination software programs

Performance Measures

FY 2015

FY 2016

FY 2017

FY2018

% of routine Public Information requests completed

Actual

Projected

Estimated

within 10 business days

N/A

100%

celina-tx.gov

City of Celina Annual Budget

Expenditures Personnel

FY2018 Fund:

General Fund

Department:

General Services Office

Account Group:

102-509 Change from

Change from

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Budget/Proj

FY 17 Budget

Actuals

Budget

Projected

Budget

$ Change

% Change

$ Change

% Change

92,617

$ 156,398

$ 195,949

$ 258,930

87,781

FY 2018

62,981

32%

Legal & Professional

6,979

4,210

4,044

7,750

72,500

7,750

(64,750)

-89%

Materials & Supplies

496

1,170

2,468

7,200

7,400

6,665

(735)

-10%

Maintenance

2,300

4,440

6,098

7,125

12,500

5,375

Utilities

4,749

5,539

9,084

12,800

12,600

13,300

700

12,380

10,695

15,384

52,225

49,160

32,575

118,671

$ 193,476

$ 283,049

$ 344,734

$ 331,720

Other Operating Expenses Total Expenditures

114,685

(13,014)

-3.8%

FY 2015 Actual

FY 2016 Actual

FY 2017 Budget

FY 2017 Projected

FY 2018 Budget

Personnel Change

City Secretary

HR Manager

Records Clerk

1 1 1

Total Personnel

32% 0%

(535)

-7%

5,375

6% -34%

62,981 -

75%

(16,585)

FY 2014 Actual

Personnel

75%

500 $

(19,650)

-38%

48,671

17%

General Services Office $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $Actuals

Actuals

Budget

Projected

Budget

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Personnel

Legal & Professional

Materials & Supplies

Maintenance

Utilities

celina-tx.gov

Other Operating Expenses

General Fund-Planning & Development Services

Planning and Development Services The Planning & Development Services department consists of planning, development, building inspections and code enforcement. Mission Statement The Planning and Development Services department provides citizens and the business community with efficient, consistent, fair, and effective development review services. It promotes quality development and planning programs to facilitate economic growth and to improve the building environment.

celina-tx.gov

General Fund-Planning & Development Services

Planning and Development The Planning and Development Services department is responsible for land use and planning, administration of land development regulations and code enforcement for the City. Under the leadership of the Planning and Development Services Director, Celina’s Planning and Development Services Department has earned the City the Texas Chapter of the American Planning Association’s Certificate of Achievement for Planning Excellence four years in a row. Celina is a diverse, historic, and family oriented community with a distinct identity as a desirable place to live, work and play. Planning and Development: The Planning division of the department is responsible for development and implementation of the City’s Comprehensive Plan, historic preservation ordinance, zoning and subdivision ordinances, and special overlay/area plans. It is the lead facilitator of zoning, site planning, platting, and development applications. Building Inspections: The Building Permits and Inspections division of the department is responsible for reviewing the construction plans, issuing building permits, and performing building inspections during construction. Building Inspections also facilitates health inspections for new and existing businesses and special events. Code Enforcement: The code enforcement division of the department initiates notices of required compliance, investigates complaints and enforces ordinances related to illegal signs, zoning violations, weeds, grass, trash and junk. The department will be focusing this year on a routine geographical inspection program to ensure that property maintenance standards are met. Fiscal Year 2017 Accomplishments: FY2016-17 Highlights: The Planning and Development Services Department will be completing many of the projects and programs that started in fiscal year 2016-17 and continue to participate in the implementation of the City’s Comprehensive Plan. The P&DS Department will continue to annex property into the corporate limits, as well as secure pre-annexation agreements in order to safeguard land uses near existing residents and businesses. • Zoning Ordinance Amendments • Solar power provisions • Old Town Residential design requirements • Architectural standards for accessory buildings • Exterior building materials for amenity centers • Created or amended Planned Development Districts and zoning cases • Fencing regulations • Facilitated Development Agreements for Dynavest, Eland Farms, and Cambridge Crossing residential developments • Processed 1200 lots through final plat • Subdivision ordinance amendments and Building Code amendments • Cluster mailbox • Adopted the 2015 Energy Code

celina-tx.gov

General Fund-Planning & Development Services

• • • •

Sign ordinance wall signs Drafted the Development Agreement Project Management Policy Composed the NEX Neighborhood Empowerment Zone for the OTR Old Town Residential, HD Historic District and Commercial Districts in and around the downtown area. Facilitated the review and consideration of 15 COAs (Certificates of Appropriateness) through the HPC Historic Preservation Commission

Fiscal Year 2018 Objectives: • • • • • • • •

•

Continue to update and complete the subdivision ordinance makeover and present it to City Council Provide updates to the Comprehensive Plan, Thoroughfare Plan, Park, Trail and Open Space Plan Establish development standards for the Dallas North Texas Tollway and Collin County Outer Loop overlay districts Re-establish the Multi-Family Zoning districts and enact a Multi-Family policy for the City Update the Zoning Ordinance Update the Annexation and Zoning Maps Formulate improvements to the Development Review process Facilitate the following new residential developments: Buffalo Ridge, Sutton Fields, Parks at Wilson Creek, Wellspring, Green Meadows, Glenn Crossing and Chalk Hill Commercial: Preston Plaza, Celina Professional Village and Ace Hardware

celina-tx.gov

General Fund-Planning & Development Services

Code Enforcement Cases Processed 600 500 400 300 200 100 0 FY 2014

FY 2015

FY 2016

FY 2014 Areas Annexed N/A Lots Platted 418 Code Enforcement Cases Processed 40 Code Enforcement Citations N/A * Projections based on current numbers at mid year.

FY 2017 Projected

FY 2015 N/A 880 135 N/A

celina-tx.gov

FY 2018 Estimate

FY 2016 7.04 Sq.Mi. 1,844 401 5

FY 2017 Projected 2 Sq. Mi. 1,200 520 18

FY 2018 Estimate 1 Sq. Mi. 1400 425 10

City of Celina Annual Budget

FY2018 Fund:

Expenditures

FY 2014

FY 2015

Actuals Personnel

438,682

Actuals $

FY 2016

FY 2017

FY 2018

Actuals

Budget

Projected

Budget

410,448

$ 555,845

$ 848,718

$ 1,109,590

Department:

General Fund Development Services

Account Group:

102-510

FY 2018

Change from

Budget/Proj

FY 17 Budget

$ Change

% Change

$ Change

% Change

260,872

31% 116%

260,872

31%

180,000

Legal & Professional

176,322

53,632

33,965

155,000

335,000

180,000

Materials & Supplies

13,791

14,448

21,365

28,950

31,350

2,400

Maintenance

23,396

12,986

20,216

58,810

52,120

65,000

12,880

25%

6,190

11%

Utilities

16,007

19,350

25,259

34,000

34,890

42,100

7,210

21%

8,100

24%

Other Operating Expenses

23,268

13,848

45,393

93,130

137,656

76,680

(60,976)

-44%

(16,450)

-18%

524,712

$ 702,043

$ 1,218,608

$ 1,257,334

$ 1,659,720

402,386

32%

441,112

36%

Total Expenditures

691,466

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual

FY 2017 Budget

FY 2017 Projected

FY 2018 Budget

Director of Planning

Planning Manager

City Engineer*

Development Coordinator

Senior Planner

Planner I

Permit Technician

Building Official

Building Inspector II

Building Inspector I

GIS Analyst

Plan Reviewer

Code Enforcement Officer

Total Personnel

Personnel

Personnel Change

*City Engineer position was moved to the new Engineering Department Key Points of FY 2018 Proposed Budget Add two additional Building Inspectors to allow for the additional work load Add one new FTE-Development Coordinator Add one GIS Analyst with costs to be shared with Public Works and Engineering

Planning and Development Services $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $Actuals

Actuals

Budget

Projected

Budget

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Personnel

Legal & Professional

Materials & Supplies

Maintenance

Utilities

Other Operating Expenses

78 7778

General Fund-Administration

‘S

Administration The Administration Department includes the City Manager’s Office and the Finance Department. City Manager’s Office The City Manager’s office provides for the general administration of a multi-million dollar organization providing a full range of municipal services to the citizens of Celina. This office is responsible for the general administration of the City and executes the policies of the City Council. The City Manager is directly responsible to the Mayor and the City Council. Additionally, the City Charter states that the City Manager is responsible for presenting an annual budget to the City Council. As Chief Administrator, the City Manager oversees the day-to-day operations of the City by coordinating all City department activities and functions

celina-tx.gov

General Fund-Administration

FY 2017 Accomplishments: • Developed IT help-desk ticketing system to track and fulfill all requests for service • Enhanced customer service experience with creation of new City Hall reception function • Initiated search for several top management positions • Began preliminary plans for City Hall, Annex, and EDC facilities renovations • Started vendor insurance tracking method • FY 2018 Objectives: • • • • •

Hire GIS Manager to grow and maintain the city’s geographic mapping and infrastructure management capabilities Hire full-time IT Manager to support the city’s technological infrastructure and enhance network security Finalize plans and execute renovations for City Hall, Annex and EDC facilities Strengthen City Hall security by expanding use of keyless entry badges Enact single-sign on authentication and instant disable functions

Finance Department The mission of the Finance Department is to safely and securely manage the assets of the City while cultivating an openly engaging environment for the citizens of Celina on the sources and uses of the City’s funds. Maintaining financial integrity, providing sound financial policies, auditing and budgeting services to each department within the City is of utmost importance so that goals can be accomplished.

celina-tx.gov

General Fund-Administration FY 2017 Accomplishments: • • • •

Awarded the Distinguished Budget Presentation Award by the Government Finance Officers Association Received the Award of Financial Reporting Achievement from the Government Finance Officers Association Coordinated and executed the City’s audit and obtained a “clean opinion” from the City’s external auditors Administered the City’s debt service in accordance with federal and state requirements and ensured post-issuance compliance Successful implementation of a city-wide electronic purchase order system Administered the City’s PID and TIRZ accounts Concluded the water/sewer rate study Prepared the City’s first Comprehensive Annual Financial Report

• • • • • FY 2018 Objectives: • • • • •

Successful migration of Incode accounting software to version 10 Prepare the City’s Annual Budget and submit to GFOA for a 2nd year award Prepare the City’s CAFR and submit to GFOA for a 2nd year award Streamline the Accounts Receivable process and bank reconciliation process Continue to provide access to the accounting software to all City departments for improved budget management

celina-tx.gov

City of Celina Annual Budget

Expenditures Personnel

FY2018 Fund:

General Fund

Department:

Administration

Account Group:

102-511

FY 2018

Change from

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Budget/Proj

FY 17 Budget

Actuals

Budget

Projected

Budget

$ Change

% Change

$ Change

% Change

521,817 $

633,455

$ 542,657

$ 622,941

$ 622,940

$ 933,751

Legal & Professional

136,693

127,035

121,279

151,700

252,848

Materials & Supplies

5,566

13,976

13,702

13,850

30,100

310,811

50%

310,810

214,000

(38,848)

-15%

62,300

50% 0%

15,681

(14,419)

-48%

1,831

13%

Maintenance

13,696

18,334

23,265

59,418

35,000

37,700

2,700

(21,718)

-37%

Utilities

17,136

18,413

21,141

26,260

21,480

21,750

270

(4,510)

-17%

203,726

520,710

307,024

452,571

447,097

Other Operating Expenses Total Expenditures

307,876 $ 1,002,784

$ 1,014,939 $ 1,242,754 $ 1,181,193 $1,414,939 $ 1,669,979

(5,474) $

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual

FY 2017 Budget

FY 2017 Projected

FY 2018 Budget

Personnel Change

City Manager

Assistant to City Manager

Administrative Asst.

Director of Finance

Accounting Clerk

Senior Accountant

IT Manager

Building Svcs Coordinator

Total Personnel

Personnel

-1%

255,040

18.0%

140,073

46%

488,786

41%

Key Points of FY 2018 Proposed Budget Add one additional Accounting Clerk to aid in the increased work load Add one IT Manager and one Building Services Coordinator

Administration $1,000,000 $900,000 $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $Actuals FY 2014 Personnel

Actuals FY 2015 Legal & Professional

Actuals FY 2016 Materials & Supplies

Budget FY 2017 Maintenance

Utilities

Projected

Budget

FY 2017

FY 2018

Other Operating Expenses

82 81

General Fund-Municipal Court

Municipal Court Municipal Court is the judicial branch of city government. In addition, the Municipal Court is part of the State judicial system. The Municipal Court hears Class C Misdemeanor criminal cases, including traffic violations, as well as cases involving violation of City Ordinances. Mission Statement To impartially administer court cases while providing excellent customer service FY 2017 Accomplishments: • Senior Court Clerk passed written exam for Level III Court Clerk Certification with TMCEC • Senior Court Clerk met continuing education hours as required by TMCEC • Court Clerk passed written exam for Level I Court Clerk Certification with TMCEC • Court Clerk attended continued education hours to obtain Level I Clerk Certification with TMCEC FY 2018 Objectives: • • • •

Achieve Level I Court Clerk Certification Obtain Level III Court Clerk Certification for Senior Court Clerk Update court software to Incode 10 and add new features for online payments Reduce the number of outstanding citations and warrants

celina-tx.gov

General Fund-Municipal Court

Total Number of New Cases Filed

Total number of new cases filed Fines & Fees collected

FY 17 FY 18 Projected Estimate FY 14 FY 15 FY 16 1,271 1,803 2,519 2,000 4,000 $ 260,552 $ 311,921 $ 472,271 $ 400,000 $ 525,000

Total number of new cases filed 4,500 4,000 3,500 3,000 2,500 2,000 1,500 1,000 500 FY 14

FY 15

FY 16

FY 17 Projected FY 18 Estimate

Fines & Fees collected $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $FY 14

FY 15

FY 16

celina-tx.gov

FY 17 Projected FY 18 Estimate

City of Celina Annual Budget

Expenditures Personnel

FY2018 Fund:

General Fund

Department:

Municipal Court

Account Group:

102-512

FY 2018

Change from

FY 17 Budget

$ Change

% Change

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Budget/Proj

Actuals

Budget

Projected

Budget

$ Change

% Change

43,100 $

45,659 $

61,484 $ 104,338 $ 104,472 $ 109,705 $

5,233

Legal & Professional

15,115

21,148

18,892

29,400

33,600

4,200

Materials & Supplies

1,210

968

2,286

4,510

5,150

15,738

Maintenance

4,991

7,823

5,850

8,000

9,500

Utilities

4,513

5,538

6,196

5,350

6,450

Other Operating Expenses

3,207

3,716

6,961

5,150

7,700

Total Expenditures

72,136 $

5,367

14%

4,200

10,588

206%

11,228

249%

1,500

19%

1,500

19%

6,881

431

1,531

29%

7,700

2,550

50%

21,952

13.6%

26,376

17%

84,852 $ 101,669 $ 156,748 $ 161,172 $ 183,124 $

Personnel

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual

FY 2017 Budget

FY 2017 Projected

FY 2018 Budget

Court Clerk

Senior Court Clerk

Total Personnel

Personnel Change

Municipal Court

$120,000 $100,000 $80,000 $60,000 $40,000 $20,000 $Actuals

Actuals

Budget

Projected

Budget

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Personnel

Legal & Professional

Materials & Supplies

Maintenance

Utilities

Other Operating Expenses

85 84 85

General Fund-Fire & EMS

Mission Statement To earn the respect of the community by providing the best possible service based upon concern, compassion and professionalism in all endeavors

FY 2017 Accomplishments: •

Hired 4 Firefighters to reduce overtime

FY 2018 Objectives: • •

Add one Firefighter Add a second Medic Unit to increase service and reduce the need for mutual aid

celina-tx.gov

General Fund-Fire & EMS

FY 14 892

Number of Calls per Fiscal Year FY 17 FY 18 FY 15 FY 16 Projected Estimate 953 937 1,110 1,400

Number of Calls per Fiscal Year 1600

1,400

1400 1,110

1200 1000

892

953

937

FY 15

FY 16

800 600 400 200 0 FY 14

celina-tx.gov

FY 17 Projected FY 18 Estimate

City of Celina Annual Budget

FY2018 Fund:

General Fund

Department: Fire & EMS Account Group102-513 FY 2018

Change from

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Budget/Proj

FY 17 Budget

Actuals

Budget

Projected

Budget

$ Change

% Change

$ Change

% Change

902,409

$ 1,086,915

$ 1,419,687

$ 1,673,594

$ 1,756,834

$ 2,132,564

Legal & Professional

26,231

30,559

31,313

36,000

37,000

1,000

Materials & Supplies

45,108

40,410

68,366

104,145

93,894

(10,251)

-10%

(10,251)

-10%

32,309

25%

19,959

14%

2,532

Expenditures Personnel

FY 2018

375,730

Maintenance

63,741

68,016

98,851

140,840

128,490

160,799

Utilities

29,177

34,279

63,190

67,230

69,762

Other Operating Expenses

90,952

97,022

158,565

37,170

39,704

151,885

$ 1,157,618

$ 1,357,201

$ 1,839,972

$ 2,058,979

$ 2,134,935

$ 2,645,905

Personnel

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual

FY 2017 Budget

FY 2017 Projected

FY 2018 Budget

Fire Chief

Deputy Fire Chief

EMS Division Chief

Firefighters/Paramedics

Trainer

Administrative Assistant

Total Expenditures

Total Personnel

21%

(0) $

112,181

283%

510,969

23.9%

458,970

27%

114,715

309%

586,926

29%

Personnel Change

Key Points of FY 2018 Proposed Budget Add one Firefighter position

Fire & EMS

$2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $Actuals

Actuals

Budget

Projected

Budget

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Personnel

Legal & Professional

Materials & Supplies

Maintenance

Utilities

Other Operating Expenses

87 8888

General Fund-Streets & Drainage

PUBLIC WORKS STREET

Drainage

Streets

Mission Statement To perform planning, maintenance and rehabilitation of streets, drainage and traffic control systems that produce safe and efficient movement of traffic flow and storm water throughout the City. FY 2017 Accomplishments: • Performed approximately 77,000 LF of crack and joint sealing • Performed approximately 22,000 SF of pavement repairs • Completed over 83,000 SF of pavement rehabilitation • Replaced over 250 street signs and posts • Completed over 30,000 SF of drainage grading • Inspected approximately 340 drainage inlets

celina-tx.gov

General Fund-Streets & Drainage FY 2018 Objectives: • Implement an annual safety program • Update department standard operating procedures • Complete asset data collection • Perform a condition index assessment • Continue maintenance program with crack sealing and seal coating • Continue and expand the rehabilitation program • Continue the sign replacement program • Continue to remedy drainage issues • Implement a vegetative management program

2000 1500 1000 500 0 FY 2014

FY 2015

FY 2016

FY 2017 Projected

FY 2018 Estimated

FY 2014

FY 2015

FY 2016

Miles of Streets

124

138

154

FY 2017 Projected FY 2018 Estimated 213

286

Regulatory and warning signs

594

660

733

753

820

Miles of storm sewer

Storm sewer manholes

N/A

180

200

223

245

Storm sewer inlets

N/A

1217

1352

1502

1652

Acres of drainage right-of-way N/A-data not available

celina-tx.gov

City of Celina Annual Budget

Expenditures

FY2018

FY 2014

FY 2015

Actuals Personnel

228,899

Actuals $

FY 2016

FY 2017

FY 2018

Actuals

Budget

Projected

Budget

342,708

$ 506,245

$ 378,752

$ 529,408

Fund:

General Fund

Department:

Streets and Drainage

Account Group:

102-514

FY 2018

Change from

Budget/Proj

FY 17 Budget

$ Change

% Change

$ Change

% Change

150,656

40%

150,656

40%

Legal & Professional

90,838

213,647

275,701

214,250

84,250

75,100

(9,150)

-11%

(139,150)

Materials & Supplies

60,363

100,061

45,745

43,180

174,065

192,700

18,635

11%

149,520

346%

15,664

30,189

66,402

84,320

84,500

87,000

2,500

2,680

102,639

97,053

112,623

124,960

117,100

122,500

5,400

(2,460)

-2%

Maintenance Utilities Other Operating Expenses Total Expenditures

91,279 $

589,682

42,085

48,901

6,084

3,754

112,213

825,743

$ 1,055,618

$ 851,546

$ 842,421

$ 1,118,921

108,459

2889%

276,500

32.8%

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual

FY 2017 Budget

FY 2017 Projected

FY 2018 Budget

Director of Public Works

Asst. Director of PW

-1

Street & Drainage Super.

Maintenance Worker

Street Crew Leader

Engineer in Training

-1

Total Personnel

Personnel

106,129

1744%

267,375

31%

Personnel Change

Key Points of FY 2018 Proposed Budget

Streets and Drainage

$600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $Actuals FY 2014 Personnel

Actuals FY 2015 Legal & Professional

Actuals FY 2016 Materials & Supplies

Budget FY 2017 Maintenance

Utilities

Projected

Budget

FY 2017

FY 2018

Other Operating Expenses

90 91 91

General Fund-Police

Mission Statement The Celina Police Department is committed to achieving a safer community by providing dedicated service and involving our community as partners.

FY 2017 Accomplishments: • Fully trained and implemented the Special Response Team (SRT) • Continued to implement community policing and form strategic partnerships with the community • Promoted two new Sergeants • Met training objectives identified through analysis of critical training areas consisting of: de-escalation, ethics, use of force, crisis intervention, leadership, community policing, and procedural justice • Developed operational strategies consisting of intelligence led policing and problem solving policing as outlined in the department’s strategic plan

celina-tx.gov

General Fund-Police

FY 2018 Objectives: • Fully develop Standard Operating Procedures for all divisions of the department • Continue to increase operational capacity to keep up with the needs of the community • Fully train and implement the Special Investigative Unit (SIU) • Continue to meet training objectives identified through analysis of critical training areas • Develop and implement Policy 1.8 - Strategic Operations System policy

NATIONAL NIGHT OUT 2017

celina-tx.gov

City of Celina Annual Budget

Expenditures Personnel

FY2018 Fund:

General Fund

Department:

Police

Account Group:

102-515 Change from

Change from

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Budget/Proj

FY 17 Budget

Actuals

Budget

Projected

Budget

$ Change

% Change

$ Change

% Change

627,285 $

FY 2018

559,986

39%

Legal & Professional

31,266

31,602

30,810

65,410

71,500

99,114

27,614

39%

33,704

Materials & Supplies

13,297

31,549

44,152

48,820

60,748

81,635

20,887

34%

32,815

67%

Maintenance

59,157

60,186

65,133

168,607

140,151

226,122

85,971

61%

57,515

34%

8,438

9,312

10,324

13,750

30,719

32,750

2,031

19,000

138%

255,007

134,483

283,803

44,415

44,590

276,787

232,372

523%

943,058

53%

Utilities Other Operating Expenses Total Expenditures

857,136 $ 1,212,548 $ 1,445,966 $1,453,632 $ 2,013,618 $

FY 2018

994,450 $ 1,124,268 $ 1,646,770 $ 1,786,968 $1,801,340 $ 2,730,026 $

232,197

521%

928,686

51.6%

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual

FY 2017 Budget

FY 2017 Projected

FY 2018 Budget

Personnel Change

Police Chief

Asst. Police Chief

Administrative Assistant

Public Safety Officer

Police Lieutenant

Police Sergeant

Patrol Officer

Total Personnel

Personnel

567,652

Key Points of FY 2018 Proposed Budget Add 3 new police officers Fill the Assistant Chief position by promotions to achieve a full administrative staff.

Police

$2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $Actuals

Actuals

Budget

Projected

Budget

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Personnel

Legal & Professional

Materials & Supplies

Maintenance

Utilities

Other Operating Expenses

9493 94

39%

Parks and Recreation

Mission Statement It is the mission of the Celina Parks and Recreation Department to preserve, enhance and protect open spaces and to create recreational opportunities for growth and enhancement by developing diverse services and programs that promote citizen involvement and a strong sense of community.

FY 2017 Accomplishments: • • • •

Completed fields number 3 and 4 Installed new diamond pro and clay in fields 1 and 2 Added 5 new football fields to play 7 on 7 Added 10 new soccer fields

celina-tx.gov

General Fund-Parks and Recreation

FY 2018 Objectives: • Redo lips on fields 1 and 2 • Install new irrigation for flower beds • Add game fields and install lighting

# OF TEAMS BY SPORT SPORT Flag Football * Baseball Girls Softball-Spring Girls Softball-Fall 7on7 Football * Basketball Adult Softball

SEASON(S) FY 2014 Fall 25 Spring 13 Spring 7 Fall 1 Spring 18 Winter 10 Summer/Fall 21 / 0

FY 2015 41 15 7 4 28 15 6 /0

FY 2016 50 18 8 4 20 24 12/0

FY 2017 Projected 60 21 9 1 34 17 8/6

FY 2018 Estimated 65 22 10 2 22 22 8/8

FY 2017 Projected 176 231 86 10 10 168 95

FY 2018 Estimated 180 240 90 24 30 180 100

*indicates Parks & Rec runs the league/not all teams are from Celina CELINA PLAYER COUNT SPORT Flag Football * * Baseball Girls Softball-Spring Girls Softball-Fall 7on7 Football ** Basketball Cheer

SEASON(S) Fall Spring Spring Fall Spring Winter Fall

FY 2014 70 153 63 15 20 86 n/a

FY 2015 126 190 81 39 50 143 122

FY 2016 147 204 91 42 50 198 104

** indicates only Celina players included in total

celina-tx.gov

General Fund-Parks and Recreation

Player Count by Sport 300 250 200 150

FY 2015

100

FY 2016 FY 2017 Projected

FY 2018 Estimated

celina-tx.gov

City of Celina Annual Budget

Expenditures Personnel

FY2018 Fund:

General Fund

Department:

Parks

Account Group:

102-516 Change from

Change from

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Budget/Proj

FY 17 Budget

Actuals

Budget

Projected

Budget

$ Change

% Change

$ Change

% Change

246,449

$ 270,728

$ 384,667

$ 384,668

$ 475,607

190,135

FY 2018

90,939

24%

90,940

24%

Legal & Professional

42,731

46,089

67,998

55,000

83,000

90,000

7,000

35,000

Materials & Supplies

31,554

53,422

53,756

119,650

104,650

105,700

1,050

(13,950)

-12% -15%

Maintenance

20,089

25,728

34,214

73,600

79,700

62,600

(17,100)

-21%

(11,000)

Utilities

17,997

16,499

28,196

30,500

32,000

1,500

328,367

1,264,895

338,338

158,150

123,150

198,000

74,850

61%

39,850

25%

630,873

$ 1,653,082

$ 793,229

$ 821,567

$ 807,168

$ 963,907

156,739

19.4%

142,340

17%

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual

FY 2017 Budget

FY 2017 Projected

FY 2018 Budget

Parks Director

Assistant Parks Director

Crew Leader

Maintenance Worker

Park Superintendent

Parks & Rec Supervisor

Irrigation Technician

Total Personnel

Other Operating Expenses Total Expenditures

Personnel

Personnel Change

Key Points of FY 2018 Proposed Budget Add one Irrigation Tech position

Parks and Recreation

$1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $Actuals

Actuals

FY 2014

FY 2015

Personnel

Legal & Professional

Actuals FY 2016 Materials & Supplies

Budget FY 2017 Maintenance

Utilities

Projected

Budget

FY 2017

FY 2018

Other Operating Expenses

98 97 98

General Fund-Marketing

Mission Statement To provide a brand and image for the City of Celina while serving as a central resource for information on City activities, the community and events, through social media, the web and other avenues of communication.

celina-tx.gov

General Fund-Marketing

The Marketing department is being used to track expenses related to the City’s events including Park Fest, Cajun Fest, Splash & Blast and other events and to budget for the Main Street Director salary and benefits

FY 2017 Accomplishments: • • • • • • •

Created a volunteer form to recruit volunteers for all city and main street events on our website. Form is posted year round if anyone is looking for volunteer opportunities. Managed the City Video Tour project highlighting Celina’s Real Estate and Quality of Life. Video will be posted on City’s website. Enhanced career growth through training and by attending the Texas Association of Municipal Information Officers and the “HR perspectives on Social Media” by North Texas SHRM Managed the city’s website redesign. Redesigned newsletter and made it digital to read online – easily accessible Created a Partnership program for sponsors to easily choose a sponsor level for both city events, Cajun Fest and Splash & Blast. Implemented the notify me module to alert residents via email and text messages about upcoming road closures and water updates

FY 2018 Objectives: • • • • • •

Engage the community more on all social media platforms and by hosting educational programs for residents. Increase collaboration with city departments to create story ideas that provide a positive message about the City of Celina to our community. Increase the number of Celina articles to local newspapers and magazines using press releases and all social media platforms. Monitor any news on Celina and create reports on analytics for city staff and council members Create a crisis communication plan Provide a centralized location for residents, HOAs, Chamber of Commerce, and the school district to direct their questions or concerns to the community relations department to build better relationships and enhance our communication

celina-tx.gov

100

City of Celina Annual Budget

Expenditures Personnel

FY2018 Fund:

General Fund

Department:

Marketing

Account Group:

102-519

FY 2018

Change from

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Budget/Proj

FY 17 Budget

Actuals

Budget

Projected

Budget

$ Change

% Change

$ Change

% Change

75,723

76%

Legal & Professional

Materials & Supplies

2,486

3,250

100%

3,250

100%

Maintenance

651

800

100%

800

100%

Utilities

3,133

Other Operating Expenses

68,173

Total Expenditures

$ 166,341 $

81,295 $ 100,196 $ 175,919 $

267,735

94,624

116%

206

2,175

1,969

956%

2,175

100%

203,535

163,928

(39,607)

-19%

(103,807)

-39%

42,135

13.9%

(2,958)

-1%

$ 240,785 $ 349,030 $ 303,937 $ 346,072 $

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual

FY 2017 Budget

FY 2017 Projected

FY 2018 Budget

Personnel Change

Marketing Director

Community Relations Mgr

Main Street Director

Total Personnel

Personnel

Key Points of FY 2018 Proposed Budget

Marketing

$300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $Actuals

Actuals

Budget

Projected

Budget

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Personnel

Legal & Professional

Materials & Supplies

Maintenance

Utilities

Other Operating Expenses

100 101101

General Fund-Engineering

Mission Statement The City of Celina Engineering Department is dedicated to providing public infrastructure essential to the safety, health, mobility and quality of life for citizens, businesses and visitors in our community. The Engineering Department focuses on providing professional, well-organized, and cost effective municipal engineering services to the citizens of Celina, as well as other departments of the City.

FY 2017 Accomplishments: • • • • • •

• • • • • •

Added a full time P.E.- Professional Engineer Added a third Construction Inspector GIS Information updated Provided support to other City departments Completed the current Southeast Sector projects Started design of the following projects: 2 MGD Elevated Storage Tank, Preston Road Water Loop Line, SE Sector Sewer Extension to Parks and Wilson Creek, Downtown WWTP Upgrades, Merritt Erosion project, Sunset Blvd design, CR 83 (Ownsby Parkway), CR 134 Water Line. Completed Willock Hills entry and drainage project Finalized Garver water and sewer study Finalized Water and Sewer Rate Study Finalized Downtown Drainage Master Plan Collected more than $1.3 million in Construction inspection fees Processed more than 150 plan reviews

City Hall Annex

celina-tx.gov

102

General Fund-Engineering

FY 2018 Objectives: • • • • • • • • • • • • • • • • • • • •

Add an Administrative Assistant Add a SWPPP/ROW Inspector Continue to update GIS information and collect data Provide continued support to City staff Begin construction on the following projects: 2 MGD Elevated Storage Tank, Downtown WWTP Upgrades, Sunset Blvd., CR 83 (Ownsby Parkway) Complete construction for the following projects: Preston Road Water Loop line, SE Sector Sewer Extension to Parks at Wilson Creek, Merritt Erosion issues, CR 134 Water Line Perform updates to the water/sewer/thoroughfare impact fees Coordinate with Public Works on phasing and implementing downtown improvements Continue to process plan reviews Continue to process engineering related permits Begin better coordination with franchise utilities Provide input and coordination efforts for the following TXDOT projects: FM1461, Preston Road Extension Provide input and coordination efforts for the following Collin County projects: Outer Loop, Frontier Parkway and Mutual boundary roads Provide input and coordination efforts for the following NTTA projects: Southbound Frontage Road Utilize Storm water funds for maintenance and CIP projects Provide input for the Comprehensive Plan Update Continue to provide input and calculations for Development Agreements Provide input and help coordinate the Facilities Master Plan Increase public outreach and information for projects Perform annual update of the Standard Details and Engineering Design Standards

celina-tx.gov

103

City of Celina Annual Budget

FY2018 <<<<<<<<<New Department>>>>>

Expenditures Personnel

Department:

Engineering

Account Group:

102-520

FY 2018

Change from

FY 2015

FY 2016

FY 2017

FY 2018

Budget/Proj

FY 17 Budget

Actuals

Budget

Projected

Budget

$ Change

% Change

$ Change

% Change

$ 535,391 $ 535,390 $ 627,887 $

66,600

Materials & Supplies

Maintenance

Utilities

Other Operating Expenses

92,497

17%

106,440

229%

13,980

4,280

48,620

12,680

28,060

29,880

17,319

49,940

46,440

152,880

11,230

9,700

37,100

35,940

36,624 18,084

$ 705,029 $ 672,849 $ 923,187 $

92,496

17%

86,280

44%

2,750

24%

35%

11,520

31%

1,820

(6,744)

-18%

32,621

188%

31,856

176%

250,338

100%

218,158

31%

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual

FY 2017 Budget

FY 2017 Projected

FY 2018 Budget

Personnel Change

Director of Engineering

Engineer

Engineer in Training

Sr. Construction Inspector

Construction Inspector

Total Personnel

Personnel

General Fund

FY 2014

Legal & Professional

Total Expenditures

Fund:

The Engineering department was created in FY 2017

Engineering

$700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $Actuals

Actuals

Budget

Projected

Budget

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Personnel

Legal & Professional

Materials & Supplies

Maintenance

Utilities

Other Operating Expenses

103 104 104

Water and Wastewater Fund Water and Wastewater Fund Summary Water and Wastewater Fund Revenues Water and Wastewater Fund Expenses Water Department Wastewater Department Trash & Recycling Utility Billing Water and Wastewater Debt Service Non-Departmental

celina-tx.gov

105

Water and Wastewater Fund Summary City of Celina Annual Budget

INCOME STATEMENT Beginning Cash & Investments

FY2018

Actual

Budget

Projected

Budget

FY 17/18

FY 2014-15

FY 2015-16

FY 2016-17

FY 2017-18

% Change

1,731,236

2,120,144

$ 2,236,159

2,236,159

$ 4,213,841

REVENUES Fines & Fees

832,360

2,460,905

1,526,850

1,795,885

2,186,800

43.22%

Penalties & Interest

113,124

211,832

115,000

171,550

147,500

28.26%

4,898,153

5,848,927

6,542,124

8,001,271

7,776,912

18.87%

601,099

2,449,616

832,500

432,070

1,064,632

27.88%

6,444,736

10,971,280

9,016,474

10,400,776

11,175,844

23.95%

2,660,098

5,329,450

4,653,981

4,878,629

4,135,383

-11.14%

706,909

1,050,302

3,072,873

2,864,904

1,992,444

-35.16%

328,187

196,156

292,259

-10.95%

468,000

483,405

537,807

14.92%

527,000

100.00%

Water/Sewer Sales Other Revenues TOTAL REVENUES EXPENSES Water Department Wastewater Department Utility Billing

Trash & Recycling

354,733

Other Expenses

415,983 1,881,033

Debt Service

3,403,358

100.00%

3,721,740

8,676,768

8,523,041

8,423,094

10,888,251

27.75%

NET INCOME

2,722,996

2,294,512

493,433

1,977,682

287,593

Adjustments*

(2,334,088)

$ 2,729,592

$ 4,213,841

$ 4,501,434

TOTAL EXPENSES

Other Financing Sources (Uses)

(2,178,497)

Reserve Requirements Ending Cash & Investments

2,120,144

$ 2,236,159

*Adjustments include depreciation and restricted cash & investments

Debt Service payments pertaining to water/sewer projects are budgeted in the Water and Wastewater Fund. All FY actuals are audited numbers.

106 105 106

Water and Wastewater Fund Revenues City of Celina Annual Budget

FY2018

Summary of Revenues by Type Actual

Actual

Budget

Projected

Budget

FY 17/18

FY 2014-15

FY 2015-16

FY 2016-17

FY 2017-18

% Change

Fines & Fees

832,360

2,460,905

1,526,850

1,795,885

2,186,800

43.22%

Penalties & Interest

113,124

211,832

115,000

171,550

147,500

28.26%

4,898,153

5,848,927

6,542,124

8,001,271

8,366,544

27.89%

601,099

2,449,616

832,500

432,070

475,000

-42.94%

6,444,736

$ 10,971,280

9,016,474

$ 10,400,776

$ 11,175,844

23.95%

Water/Sewer Sales Other Revenues $

TOTAL REVENUES

Comparison of Revenues by Year

Water & Wastewater Fund 9,000,000 8,000,000 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 Fines & Fees Actual FY 2014-15

Penalties & Interest

Actual FY 2015-16

Water/Sewer Sales

Budget FY 2016-17

Projected FY 2016-17

Other Revenues Budget FY 2017-18

Water and Wastewater Sales Five Year Comparison

Water and Wastewater Sales Revenue 9,000,000 8,000,000 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 FY 2014-15

FY 2015-16

FY 2016-17

FY 2017-18

Actual

Budget

Projected

Budget

107 107 106

Water and Wastewater Fund Expenses City of Celina Annual Budget

Summary of Expenses by Department EXPENSES Water Department Wastewater Department Utility Billing Trash & Recycling Other Expenses Debt Service TOTAL EXPENSES

FY2018

Actual FY 2014-15

Actual FY 2015-16

Budget FY 2016-17

Projected FY 2016-17

5,329,450 1,050,302 415,983 1,881,033

4,653,981

468,000

4,878,629 2,864,904 196,156 483,405

3,721,740 $ 8,676,768

$ 8,523,041

$ 8,423,094

2,660,098 706,909 354,733

3,072,873 328,187

Budget FY 17/18 FY 2017-18 % Change

4,135,383 1,992,444 292,259 537,807 527,000 3,403,358 $10,888,251

-11.14% -35.16% -10.95% 14.92% 100.00% 100.00% 27.75%

*The Utility Billing department is a new department for FY17. Fund expense detail is found under department summary section.

Projected FY 2016-17 Trash & Recycling, $483,405

Utility Billing, $196,156

Wastewater $2,864,904

Water

Wastewater

Water $4,878,629

Trash & Recycling

Utility Billing

107 108 108

Water and Wastewater Fund Expenses

Budget FY 2017-18 Other Expenses, $527,000

Water $4,135,383 Debt Service, $3,403,358

Trash & Recycling, $537,807

Wastewater $1,992,444

Utility Billing, $292,259 Water

Wastewater

Utility Billing

Trash & Recycling

Debt Service

Other Expenses

108 109 109

Water and Wastewater Fund-Water Department

Water and Wastewater Fund The Water & Wastewater (aka Sewer) Fund is responsible for maintaining 147 miles of water line, 1098 fire hydrants, 100 miles of sewer lines, and treating approximately 794.6 Million gallons of water per year. Other responsibilities include responding to customer requests; cleaning, inspecting, and repairing sewer lines; installing water/sewer services upon request; repairing water lines, valves and fire hydrants; water/wastewater capital improvement projects, meter reading, and other related services.

Water Department Mission Statement

To provide the citizens of Celina with high quality drinking water through stewardship that promotes conservation, minimal interruption of service and water loss while furnishing accurate metering of consumption. FY 2017 Accomplishments: • Repaired over 150 water leaks • Installed over 20 water taps • Performed 8500 line locates • Repaired or replaced 25 fire hydrants • Replaced and rehabbed over 50 meter boxes • Performed 880 meter inspections • Abandoned antiquated water mains on N. Colorado, W. Beech and N. Louisiana • Completed water asset data collection • Utilized the work order system to improve customer service, accountability and reporting • Decommissioned the existing Downtown EST

109 110

110

Water and Wastewater Fund-Water Department

FY 2018 Objectives: • • • • • • • •

Implement a valve and hydrant maintenance program Continue to improve the safety program Continue to update department standard operating procedures Identify and abandon redundant water mains Continue downtown rehabilitation program Continue to reduce the unaccounted water loss Perform pump station improvements at DTPS and CRPS Modify the lower and upper pressure planes in a portion of Downtown

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111

Water and Wastewater Fund-Water Department

celina-tx.gov

112

City of Celina Annual Budget

Expenses Personnel

FY2018 Water

Account Group:

202-521

FY 2018

Change from

FY 2016

FY 2017

FY 2018

Budget/Proj

FY 17 Budget

Actuals

Budget

Projected

Budget

$ Change

% Change

$ Change

% Change

Trash & Recycling

232,038 $

403,208

$ 536,269

$ 544,413

$ 544,712

$ 742,109

8,411

11,541

17,108

10,000

18,500

20,000

368,754

Materials & Supplies Maintenance

197,397

36%

1,500 -

197,696

36%

10,000

86,087

241,735

423,496

477,540

525,500

658,402

132,902

25%

180,862

38% 20%

75,647

118,780

148,492

115,890

125,540

139,000

13,460

11%

23,110

209,674

199,950

236,277

209,460

189,510

227,499

37,989

20%

18,039

2,256,958

2,605,589

3,967,808

3,296,678

3,314,860

2,348,373

(966,487)

-29%

(948,305)

-29%

(583,240)

-12%

$ (518,598)

-11%

Utilities

$ 3,237,569

$ 3,580,803 $ 5,329,450 $ 4,653,981 $4,718,622 $ 4,135,383 $

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual

FY 2017 Budget

FY 2017 Projected

FY 2018 Budget

Water Supervisor

Water Plant Operator

Water Crew Leader

Sr. Water Crew Leader

Water Technician

Utility Billing Clerks

Meter Supervisor

Senior Meter Technician

Meter Technician

1.5

0.5

Equipment Operator

Utility Locator

Total Personnel

10.5

3.5

Personnel

Department:

FY 2015

Legal & Professional

Total Expenses

Water/Wastewater Fund

FY 2014 $

Other Operating Expenses

Fund:

Personnel Change

Key Points of FY 2018 Proposed Budget Request 3 new positions-Senior Crew Leader, Equipment Operator and Water Technician Water debt service budget has been moved to a new department to better track Water operation expenses Water Non Departmental transfers has been moved to a new department

Water

$4,500,000 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $Actuals FY 2014 Personnel

Actuals FY 2015 Legal & Professional

Actuals FY 2016 Materials & Supplies

Budget FY 2017 Maintenance

Utilities

Projected

Budget

FY 2017

FY 2018

Other Operating Expenses

113 113 112

Water and Wastewater Fund-Wastewater Department

Wastewater Department Mission Statement To ensure preservation of the environment through regulatory compliance and continuously evolving to meet the growing demands of Celina while working to maintain the infrastructure to prevent any disruptions of service. FY 2017 Accomplishments: • Performed over 200 sewer repairs • Responded to over 150 service calls • Continued the pump and motor replacement program • Continued the inflow and infiltration program • Performed over 950 Infrastructure inspections and degreaser dosings • Performed over 960 residential service line inspections • Completed wastewater asset data collection • Completed panel upgrades at three lift stations • Began design for the WWTP expansion • Utilized the work order system to improve customer service, accountability and reporting FY 2018 Objectives: • Continue to improve the safety program • Continue to update department standard operating procedures • Continue to utilize the work order system to improve customer service, accountability and reporting • Continue to remedy identified issues to reduce the amount of inflow and infiltration • Implement a mainline cleaning and video inspection program • Develop a mainline point repair program • Continue the pump and motor replacement program • Upgrade panel at three lift stations • Continue the wastewater rehabilitation program • Begin construction of the WWTP expansion

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Water and Wastewater Fund-Wastewater Department Budget Message FY 2015

FY 2016

FY 2017 Projected

FY 2018 Estimated

100

1,013

1,115

1,360

1,450

Miles of wastewater line Number of manholes Number of lift stations

Wastewater Department 1600 1400 1200 1000

FY 2015

800

FY 2016

600

FY 2017 Projected

400

FY 2018 Estimated

200 0 Miles of wastewater line

Number of manholes

Gallons of wastewater treated

Number of lift stations

FY 2015

FY 2016

FY 2017 Projected

FY 2018 Estimated

146.8

179.7

186.2

(in million gallons)

Gallons of Wastewater Treated (in million gallons) 200.0 180.0 160.0

179.7

186.2

146.8

140.0 120.0 85

100.0 80.0 60.0 40.0 20.0 0.0 FY 2015

FY 2016

FY 2017 Projected

celina-tx.gov

FY 2018 Estimated

115

Water and Wastewater Fund-Wastewater Department City of Celina Annual Budget

Expenses Personnel

FY2018 Water/Wastewater Fund

Department:

Wastewater

Account Group:

202-522

FY 2018

Change from Change from FY 17 Budget FY 17 Budget

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Budget/Proj

Actuals

Budget

Projected

Budget

$ Change

% Change

145,853

$ 204,159

$ 274,578

160

113,498

155,000

141,610 $

Legal & Professional

Materials & Supplies Maintenance Utilities Other Operating Expenses Total Expenses

Fund:

$ 422,233 $

147,655

54%

195,000

40,000

% Change

147,655

54%

26%

40,000

0% -27%

18,670

18,378

48,918

172,775

165,690

125,500

(40,190)

-24%

(47,275)

101,368

63,333

136,190

140,620

135,000

157,500

22,500

17%

16,880

12%

42,515

54,828

60,142

61,060

76,000

14,940

24%

14,940

24%

260,734

424,357

487,395

2,268,840

2,159,757

1,016,211

564,897 $

706,909 $ 1,050,302 $ 3,072,873 $2,951,085 $ 1,992,444

(1,143,546)

-53%

(1,252,629)

-55%

(958,641)

-32%

$ (1,080,429)

-35%

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual

FY 2017 Budget

FY 2017 Projected

FY 2018 Budget

Personnel Change

Wastewater Supervisor

Wastewater Plant Operator

Wastewater Crew Leader

Wastewater Equip. Operator

Maintenance Worker

Wastewater Technician

0.5

Total Personnel

5.5

1.5

Personnel

$ Change $

Key Points of FY 2018 Proposed Budget Request one Wastewater Equipment Operator Wastewater debt service budget has been moved to a new department to better track wastewater operation expenses

Wastewater

$2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $Actuals

Actuals

Budget

Projected

Budget

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Personnel

Legal & Professional

Materials & Supplies

Maintenance

Utilities

Other Operating Expenses

116 115116

Water and Wastewater Fund-Trash & Recycling City of Celina Annual Budget

Expenses

FY2018 Water/Wastewater Fund

Department:

Trash & Recycling

Account Group:

202-523 Change from

Change from

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Budget/Proj

FY 17 Budget

Actuals

Budget

Projected

Budget

$ Change

% Change

$ Change

% Change

Trash & Recycling

Total Expenses

Fund:

354,733

415,983

468,000

467,658

537,807

354,733

$ 415,983

$ 468,000

$ 467,658

$ 537,807

FY 2018

70,149

15%

70,149

15%

69,807

15%

69,807

15%

Key Points of FY 2018 Proposed Budget

Trash & Recycling 600000 500000 400000 300000 200000 100000 0 Actuals

Actuals

Budget

Projected

Budget

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Trash & Recycling

116 117 117

Water and Wastewater Fund-Utility Billing Department Utility Billing Mission Statement: To collect and process accurate information while providing outstanding customer service

FY 2017 Accomplishments: • • • • • • • • • •

Processed 2,054 new applications Successfully added and implemented Storm Water Drainage fee in partnership with Engineering Department Implimented MYGOV Workorder System for continued system accuracy Improved advanced metering infrastructure data through monthly auditing Improved unread meter process through Public Works communication and data monitoring and investigations Billed and maintained over 4,615 customers on a monthly basis Successfully completed locational Webinars Successfully organized department’s file systems and file storage Hired and trained new UB Clerk for UB Department Created new training manual for new UB employees

FY 2018 Objectives: • Refresh Policy and Procedure handbook • Create additional Billing Manual for multiple clerk use • Revise UB new residential water application • Update UB website page to make it navigational and user-friendly • Hire additional UB Clerk • Increase number of Customers that pay online • Implement automated call system for customers subject for disconnection for non-payment • Install new ETS credit card terminal • Go live by October with customer service requests in MYGOV • Update UB clerks on MYGOV Request Tracking procedures • All clerks complete Public Information Act course (Webinar) • All clerks to attend Tyler Technology’s Training Course • Purchase new office filing cabinates for increased storage • Implement the migration of Incode V10

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Water and Wastewater Fund-Utility Billing Department Budget Message

New Customers Processed

Single Family Multi Family Commercial City Property School

FY14 911 30 58 -

FY15 1,178 32 60 3 -

FY16 1,488 26 63 5 1

FY17 1,962 21 60 8 3

FY 18 Estimated 2,600 25 65 10 4

Total Number of Accounts Served FY14 2,727

FY15 3,200

FY16 3,762

FY 18 Estimated FY17 4,584 5,470

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119

City of Celina Annual Budget

FY2018

FY 2014

FY 2015

Actuals Personnel

FY 2016

Actuals $

FY 2017

Actuals $

Water/Wastewater Fund

Department:

Utility Billing

Account Group 202-524

<<<<<<<<<<NEW DEPARTMENT>>>>>>>>>>>>>> Expenses

Fund:

FY 2017

FY 2018

Budget

Projected

Budget

$ 215,798

$ 215,799

$ 186,584

FY 2018

Change from

Budget/Proj

FY 17 Budget

$ Change

% Change

$ Change

% Change

(29,215)

-14%

(29,214)

-14% 0%

5,950

159%

Legal & Professional

Materials & Supplies

3,750

4,400

9,700

5,300

120%

Maintenance

15,444

12,500

15,000

2,500

20%

(444)

-3%

Utilities

22,296

13,450

16,350

2,900

22%

(5,946)

-27%

Other Operating Expenses Total Expenses

70,900

45,550

64,625

$ 328,188

$ 291,699

$ 292,259

19,075 $

560

FY 2014 Actual

FY 2015 Actual

FY 2016 Actual

FY 2017 Budget

FY 2017 Projected

FY 2018 Budget

Utility Billing Clerks

Utility Billing Supervisor

Total Personnel

Personnel

42% 0.19%

(6,275)

-9%

(35,929)

-11%

Personnel Change

Key Points of FY 2018 Proposed Budget Hire an additional Utility Billing Clerk and one Utility Billing Supervisor. Personnel for Utility Billing was previously included in the Water Department Budget.

Utility Billing

$250,000 $200,000 $150,000 $100,000 $50,000 $Actuals

Actuals

Budget

Projected

Budget

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Personnel

Legal & Professional

Materials & Supplies

Maintenance

Utilities

Other Operating Expenses

120 119 120

Water and Wastewater Fund-Debt Service

Water and Wastewater Debt Service The Water and Wastewater Debt Service Department was created during FY18 to better account for and track debt service payments and not budget them under the operations budget. They are still included and reported in the Water and Wastewater fund along with any non-departmental transfers out to other funds.

City of Celina Annual Budget

FY2018 Fund:

Water/Wastewater Fund

Department:

Debt Service

Account Group:

202-501 and 502

FY 2018 Expenses

FY 2017

FY 2018

Projected

Budget

Debt Service-Water

$ Change

$ 1,313,363

Debt Service-Wastewater

FY 2018

Change from

Budget/Projected Budget/Projected $

2,089,995

% Change

1,313,363

100%

2,089,995

100%

Change from

FY 2017 Budget

% Change

1,313,363

100%

2,089,995

100%

3,403,358

100%

Total Expenses

$ 3,403,358

3,403,358

100%

Wastewater Debt Service includes payment to Upper Trinity Regional Water District

Expenses

Water/Wastewater Fund

Department:

Non-Departmental

Account Group:

202-500

FY 2018

Change from

FY 2017

FY 2018

Budget/Projected

Change from

FY 2017 Budget

Projected

Budget

$ Change

% Change

FY 2017 Budget

% Change

Transfers Total Expenses

Fund:

$ 527,000

527,000

100%

527,000

100%

$ 527,000

527,000

100%

527,000

100%

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121

Water and Wastewater Fund-Debt Service Budget Message

City of Celina FY 2018 Budget Five Year Debt Service Water & Sewer Supported Debt

Series 2004 CO Series 2007 CO Series 2007 GO * Series 2012 CO Series 2012 GO* Series 2014 CO Series 2014A CO Series 2015 CO Series 2016 CO Series 2017 CO

2017 28,753 232,060 246,876 50,200 481,650 88,150 48,335 534,525 181,881 $ 1,892,430 $

2018 28,652 230,760 248,963 49,600 478,650 92,950 52,825 526,725 181,856 330,014 2,220,995 $

2019 28,826 233,988 222,010 49,000 500,550 92,650 52,163 529,025 186,556 336,706 2,231,473 $

2020 28,651 56,788 228,215 48,100 497,500 267,350 51,500 530,525 186,106 340,531 2,235,266 $

2021 2022 28,715 28,734 146,896 52,200 51,150 499,150 440,350 341,650 338,550 260,838 259,610 381,900 591,900 180,656 185,256 339,031 337,369 2,231,036 $ 2,232,919

CO=Certificates of Obligation GO=General Obligation Bonds *Refunding Bonds

5 Year Debt Service Water & Wastewater Supported Debt 2,000,000 1,800,000 1,600,000 1,400,000 1,200,000 1,000,000 800,000 600,000 400,000 200,000 2017

2018

2019

2020

Series 2004 CO

Series 2007 CO

Series 2007 GO *

Series 2012 CO

Series 2014 CO

Series 2014A CO

Series 2015 CO

Series 2016 CO

celina-tx.gov

2021 Series 2012 GO*

122

Debt Service Fund Debt Service Fund Summary History of Ad Valorem Tax Rate and Components Debt Service Graphs

123123 122

Debt Service Fund

Debt Service Fund Summary The debt service fund is used to account for the revenue of property taxes levied by the City. The resources in the fund are used for payment of principal, interest and related costs on general long-term debt incurred by the City. Debt Policies • Debt will not be used for operating costs. • Whenever possible, the City shall identify alternative sources of funding and availability to minimize the use of debt financing. • Whenever possible, the City shall use special assessment, revenue or other self-supporting debt instead of general obligation debt. • Tax Anticipation Notes will be issued only when the City’s ability to implement approved programs and projects are seriously hampered by temporary cash flow shortages. • Long-term general obligation debt will be issued when necessary to acquire land and/or fixed assets, based upon the City’s ability to pay. Long-term general obligation debt will be limited to those capital projects that cannot be financed from existing revenues and only when there is an existing or near-term need for the acquisition or project. The acquisition or project should also be integrated with the City’s Long-Range Financial Plan and the Capital Improvement Plan (CIP). • The maturity date for any debt issued for acquistion or project will not exceed the estimated useful life of the financed acquisition or project. • Current revenues or ending fund balances shall be set aside to pay for the subsequent two year’s debt service payments. This is intended to immunize the City’s bondholders from any short-term volatility in revenues. • The City shall establish affordability guidelines in order to preserve credit quality.

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124

Debt Service Fund

Debt Limit The City Charter of the City of Celina does not provide for a debt limit. Under provisions of state law, the maximum tax rate is limited to $2.50 per $100 assessed valuation.

Five Year Debt Service Comparison $2,344,127

$2,500,000 $2,000,000

$1,787,938 $1,788,000 $1,565,149 $1,347,846

$1,500,000 $1,084,703 $1,000,000 $500,000 $FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Actuals

Budget

Projected

Budget

Celina Park Fest

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125

Debt Service Fund

Five Year Debt Service I&S Tax Supported Debt 2017 54,093 94,774 106,610 268,775 17,600 238,925 379,175 234,463 177,825 215,698

Series 2004 CO Series 2007 GO * Series 2011 CO Series 2012 CO Series 2012 GO* Series 2013 CO Series 2013 GO* Series 2014 CO Series 2015 CO Series 2016 CO Series 2017 CO

$ 1,787,938 $

2018 53,394 95,575 109,735 265,675 12,300 323,125 428,675 221,663 176,225 238,550 419,210 2,344,127 $

2019 52,440 85,228 107,704 267,575 27,100 315,625 432,075 219,063 174,625 308,600 281,975 2,272,009 $

2020 51,795 87,610 110,754 267,775 21,350 323,225 425,275 216,463 177,625 311,400 281,775 2,275,046 $

2021 2022 50,891 55,022 56,392 108,654 111,554 287,825 292,125 25,750 330,300 406,800 428,475 426,475 217,563 213,513 175,500 177,100 313,900 263,500 281,413 280,888 2,276,662 $ 2,226,976

CO=Certificates of Obligation GO=General Obligation Bonds *Refunding Bonds

5 Year Debt Service Tax Supported Debt 2,500,000

2,000,000

1,500,000

1,000,000

500,000

2017

2018

2019

2020

2021

Series 2004 CO

Series 2007 GO *

Series 2011 CO

Series 2012 CO

Series 2012 GO*

Series 2013 GO*

Series 2014 CO

Series 2015 CO

Series 2016 CO

Series 2017 CO

celina-tx.gov

2022 Series 2013 CO

126

Debt Service Fund City of Celina Annual Budget

FY2018 103

Fund: Department:

Revenues Property Taxes

Contributions Interest

FY 2018

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Budget/Projected

Change from

Actuals

Budget

Projected

Budget

$ Change

% Change

FY 2017 Budget

937,036 $ 1,217,693 $ 1,433,823 $ 1,587,931 $ 1,880,000 $ 2,401,511 $ 170,000

200,000

200,000 $

3,763

4,858

6,775

5,000

12,650 $

Misc Revenue

150,000

Transfers

30,000

Total Revenues

Debt Service Fund

521,511

28%

813,580

13,000 $

350

8,000

(154,688)

-100%

154,688 -

$ 1,110,799 $ 1,452,551 $ 1,820,598 $ 1,792,931 $ 2,247,338 $ 2,614,511 $

367,173

16%

821,580

. Expenditures Debt Service

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Budget/Projected

Change from

Actuals

Budget

Projected

Budget

$ Change

% Change

FY 2017 Budget

$ 1,084,703 $ 1,347,846 $ 1,565,149 $ 1,787,938 $ 1,788,000 $ 2,344,127 $

556,127

31%

556,189

31%

556,189

Total Expenditures

$ 1,084,703 $ 1,347,846 $ 1,565,149 $ 1,787,938 $ 1,788,000 $ 2,344,127 $

Revenues less Expenditures $ Beginning Fund Balance Ending Fund Balance

556,127

26,096 $

104,705 $

255,449 $

4,993 $

459,338 $

270,384

515,274 $

541,370 $

646,074 $

901,523 $

906,516 $

556,127

541,370 $

646,074 $

901,523 $

906,516 $ 1,360,861 $ 1,176,900 $

1,112,254

1% -14%

Debt service for water and wastewater related projects is budgeted and paid out of the Water and Wastewater Fund.

History of Ad Valorem Tax Rate & Components 1.4

0.184

0.212

0.211

0.222

0.2172

1.2

0.462

0.433

0.435

0.423

0.4278

0.645

1 0.8 0.6

I&S M&O Tax Rate

0.4 0.2 0 2014

2015

2016

2017

2018

*per $100 assessed valuation

127 126 127

Debt Service Fund

City of Celina, Texas

Net Debt Service All Outstanding Tax Supported Debt Period Total Debt Ending Service Principal Interest 09/30/2017 $ 982,510 $ 805,428 $ 1,787,938 09/30/2018 $ 1,436,110 $ 908,017 $ 2,344,127 09/30/2019 09/30/2020 09/30/2021 09/30/2022 09/30/2023 09/30/2024 09/30/2025 09/30/2026 09/30/2027 09/30/2028 09/30/2029 09/30/2030 09/30/2031 09/30/2032 09/30/2033 09/30/2034 09/30/2035 09/30/2036 09/30/2037

$ 1,398,333 $ 1,438,320 $ 1,479,739 $ 1,474,804 $ 1,528,963 $ 1,488,121 $ 1,536,999 $ 1,596,158 $ 1,530,036 $ 1,583,914 $ 1,652,511 $ 1,550,000 $ 1,600,000 $ 1,555,000 $ 1,335,000 $ 660,000 $ 470,000 $ 300,000 $ 280,000 $ 26,876,515

$ 873,676 $ 836,726 $ 796,923 $ 752,172 $ 701,966 $ 648,851 $ 594,397 $ 538,527 $ 479,886 $ 424,235 $ 361,922 $ 295,156 $ 235,363 $ 172,625 $ 111,900 $ 60,300 $ 35,250 $ 17,750 $ 8,750 $ 9,659,821

celina-tx.gov

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

2,272,009 2,275,046 2,276,662 2,226,976 2,230,928 2,136,972 2,131,396 2,134,685 2,009,922 2,008,148 2,014,433 1,845,156 1,835,363 1,727,625 1,446,900 720,300 505,250 317,750 288,750 36,536,336

128

Debt Service Fund

Debt service payments pertaining to water and wastewater projects are budgeted and paid out of the Water and Wastewater fund. During FY 2018, a new department was created in order to more accurately account for the Water/Sewer operations and debt service. The following table and chart shows the five year debt service for water and wastewater projects.

5 Year Debt Service Water & Wastewater Supported Debt 2,500,000 2,000,000 1,500,000 1,000,000 500,000 2017

2018

2019

2020

2021

2022

Series 2004 CO

Series 2007 CO

Series 2007 GO *

Series 2012 CO

Series 2012 GO*

Series 2014 CO

Series 2014A CO

Series 2015 CO

Series 2016 CO

Series 2017 CO

Water & Sewer Supported Debt Series 2004 CO Series 2007 CO Series 2007 GO * Series 2012 CO Series 2012 GO* Series 2014 CO Series 2014A CO Series 2015 CO Series 2016 CO Series 2017 CO

2017 28,753 232,060 246,876 50,200 481,650 88,150 48,335 534,525 181,881 $ 1,892,430 $

2018 28,652 230,760 248,963 49,600 478,650 92,950 52,825 526,725 181,856 330,014 2,220,995 $

2019 28,826 233,988 222,010 49,000 500,550 92,650 52,163 529,025 186,556 336,706 2,231,473 $

2020 28,651 56,788 228,215 48,100 497,500 267,350 51,500 530,525 186,106 340,531 2,235,266 $

2021 2022 28,715 28,734 146,896 52,200 51,150 499,150 440,350 341,650 338,550 260,838 259,610 381,900 591,900 180,656 185,256 339,031 337,369 2,231,036 $ 2,232,919

CO=Certificates of Obligation GO=General Obligation Bonds *Refunding Bonds

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129

Debt Service Fund

City of Celina, Texas

Net Debt Service All Outstanding Water and Sewer Supported Debt Period Ending 09/30/2017 09/30/2018 09/30/2019 09/30/2020 09/30/2021 09/30/2022 09/30/2023 09/30/2024 09/30/2025 09/30/2026 09/30/2027 09/30/2028 09/30/2029 09/30/2030 09/30/2031 09/30/2032 09/30/2033 09/30/2034 09/30/2035 09/30/2036 09/30/2037

Principal $ 1,032,491 $ 1,248,891 $ 1,291,667 $ 1,336,680 $ 1,375,262 $ 1,420,196 $ 1,461,038 $ 1,516,879 $ 1,258,001 $ 1,313,843 $ 1,359,965 $ 1,416,087 $ 1,472,489 $ 1,485,000 $ 1,545,000 $ 1,610,000 $ 1,615,000 $ 1,680,000 $ 1,635,000 $ 880,000 $ 345,000 $ 28,298,486

Interest $ 859,960 $ 972,104 $ 939,806 $ 898,586 $ 855,774 $ 812,722 $ 768,445 $ 720,626 $ 661,345 $ 609,410 $ 554,895 $ 509,015 $ 459,121 $ 405,425 $ 350,656 $ 292,456 $ 231,556 $ 168,181 $ 101,831 $ 37,181 $ 10,781 $ 11,219,877

celina-tx.gov

Total Debt Service $ 1,892,450 $ 2,220,995 $ 2,231,473 $ 2,235,266 $ 2,231,036 $ 2,232,918 $ 2,229,482 $ 2,237,505 $ 1,919,346 $ 1,923,253 $ 1,914,860 $ 1,925,102 $ 1,931,610 $ 1,890,425 $ 1,895,656 $ 1,902,456 $ 1,846,556 $ 1,848,181 $ 1,736,831 $ 917,181 $ 355,781 $ 39,518,362

130

Debt Service Fund

FY 2017 Tax Rate Allocations

0.222 0.423

M&O

I&S

FY 2018 Tax Rate Allocations

0.2172 0.4278

M&O

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I&S

131

Main Street Fund Main Street Fund Summary

132 131 132

Main Street

Main Street Fund Vision Statement: The Celina Historic Square will be the cultural center of the city by blending traditions of the past with new visions for the future in a sustainable way. It will serve the on-going needs and desires of the citizens of Celina by offering unique dining, shopping and events that appeal to both residents and visitors. A vibrant and exciting square will enhance the diverse interests of the community and contribute to the overall quality of life for everyone who calls Celina home. Mission Statement: The Celina Main Street Program will use the 4-Point approach to revitalization - organization, promotion, design, economic restructuring - to encourage reinvestment and preservation; and to entice businesses, customers, visitors and downtown residents to the historic district.

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Main Street

Values: With partnerships in place we: Preserve and grow downtown as a business center for the community Attract people downtown for business, shopping and entertainment Maintain, preserve and enhance historic buildings Create a family friendly atmosphere in the heart of Celina FY 2017 Accomplishments: • Helped business owners and merchants with free design assistance from Texas Historical Commission • Designed new fall light pole banners • Designed a new wayfinding sign from Preston Road highlighting destinations in the Downtown Historic District • Held several retail events to drive traffic to retailers • Launched Celina’s site on Downtowntx.org to highlight building inventory and history • Updated the Main Street website pages • Increase attendance at Main Street Events by adding new activities • Promoted local partnerships through events and social media • Increase social media presence • Participated in Cajun Fest • Hosted the World’s Largest Refinishing Workshop • Recruited board and committee members and volunteers for events • Attended Main Street training conferences • Hosted a Main Street 101 Training by the Texas Historical Commission • Held a board planning and goal setting workshop • Hosted a board recognition breakfast • Visited and networked with other Main Street cities and managers FY 2018 Objectives: • Promote downtown as a local destination • Decrease vacancies in the Downtown Historic District • Beautification of the Square • Create a business directory on Main Street website • Create an incentive program • Adopt a sponsor policy • Update sponsor and vendor application process • Research public art opportunities • Attend training • Expand on Board Work Session goals

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Main Street

City of Celina Annual Budget

FY2018 Main Street

Fund: <<<<<<<Included in General Fund>>>>>>>>>> Revenues Special Events

Account Group:

112-517

FY 2015

FY 2016

FY 2017

FY 2018

Budget/Projected

Change from

Actuals

Budget

Projected

Budget

$ Change

% Change

FY 2017 Budget

Interest

22,750

42,000

41,500

22,750

64,750

65,230

3,500

880 -

45,000

100

Transfers In $

FY 2018

FY 2014

Golf Tournment

Total Revenues

FY 2018

67,810

(40)

-40%

(880)

-100%

3,460

100%

3,000 60 -

3,060

<<<<<<<Included in General Fund>>>>>>>>>> Expenditures Personnel

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Budget/Projected

Change from

Actuals

Budget

Projected

Budget

$ Change

% Change

FY 2017 Budget

3,500

1,550

3,500

Legal & Professional

Materials & Supplies

2,250

1,250

1,750

Maintenance

2,500

Utilities

2,258

2,930

2,750

Other Operating Expenses

Total Expenditures

56,085

54,215

66,593

62,445

66,085

Revenues less Expenditures $

(1,843) $

2,785

1,725

126%

500

40%

(180)

55,585

1,950

(500)

-6%

492

1,370

3,640

100%

(500) $

(508)

Key Points of FY 2018 Proposed Budget The Main Street Manager's salary and benefits is funded by the General Fund and is reported in the Marketing department of the GF.

Main Street

$60,000 $50,000 $40,000 $30,000 $20,000 $10,000 $Actuals

Actuals

FY 2014

FY 2015

Personnel

Legal & Professional

Actuals FY 2016 Materials & Supplies

Budget FY 2017 Maintenance

Utilities

Projected

Budget

FY 2017

FY 2018

Other Operating Expenses

135 134135

Main Street

2017 Gift Tour

Christmas on the Square Activity celina-tx.gov

136

Major Equipment Replacement Fund Capital Acquisition Fund Special Assessment Revenue Fund Fund Descriptions Fund Summaries

137 136 137

Major Equipment Replacement Fund Fund Summary The Major Equipment Replacement Fund is used to account for capital replacements, including vehicles and equipment. The source of funding is from inter-fund charges based on replacement cost and useful life. This fund was created during FY 2016 and was originally called the Public Safety Capital Replacement Fund. During FY 2017, it was determined that the City establish this fund for the replacement of all capital equipment and vehicles for all City departments. The fund was re-named and a replacement schedule created with inter-fund transfers to be budgeted and commence during FY 2018.

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Major Equipment Replacement Fund

City of Celina Annual Budget

FY2018 113 Fund: Major Equipment Replacement Fund

Revenues

FY 2018

FY 2015

FY 2016

FY 2017

FY 2018

Budget/Projected

Change from

Actuals

Budget

Projected

Budget

$ Change

% Change

FY 2017 Budget

Transfers In from GF

Transfers In from Water/Sewer Fund

Interest Income Fire and Police Fees

1,419

5,400

670,880

560,000

544,945

100%

544,945

226,834

100%

226,834

6,900

1,500

28%

6,900

Sale of Fixed Assets

(560,000)

Total Revenues

Expenditures

672,299

565,400

778,679

213,279

-100%

771,779

FY 2015

FY 2016

FY 2017

FY 2018

Budget/Projected

Change from

Actuals

Budget

Projected

Budget

$ Change

% Change

FY 2017 Budget

Police Equip/Vehicles

Fire Equipment

170,000

235,000

133,000

83,660

217,000

(49,340)

-37%

(217,000)

-100%

(86,340) (235,000)

Parks Equipment

Streets Equipment/Vehicles

85,000

100%

85,000

Facilities-Roof Repairs

183,215

100%

183,215

Water

160,000

100%

160,000

Wastewater

80,000

100%

80,000

241,875

69%

Other Expenses

8,029

Total Expenditures

8,029

Revenues less Expenditures $

664,270

Beginning Fund Balance

350,000

591,875

(405,000) $

405,000

215,400

186,804

664,270

879,670

(215,400)

32%

879,670

$ 1,066,474

(186,804)

21%

664,270

259,270

186,875

Other Financing Sources (Uses) Ending Fund Balance

664,270

The Major Equipment Replacement Fund is used to account for capital replacements, including vehicles and equipment. The source of funding is from inter fund charges based on replacement cost and useful life. This fund was created during FY 2016.

Major Budget Items: 24 ft. Tandem Trailer

27,000 Streets

Steel Wheel Roller

58,000 Streets

Police Vehicle

67,660 Police

Police-Video Server

16,000 Police

Ford F750 DB*

125,000 Water

Chevy C1500 CC SWB*

35,000 Water

Ford F250 EC UB*

80,000 Sewer

Facilities-Roof Repairs Annex/Council Chamber

39,950

City Hall

41,705

Library

38,231

Police

39,450

Senior Center

23,879

183,215

591,875

Total-All Departments *or equivalent vehicle

139 138 139

Capital Acquisition Fund

Fund Summary The Capital Acquisition Fund was established as a reserve fund for future capital and smaller infrastructure needs. The FY 2018 Budget establishes the Capital Acquisition Fund with a General Fund transfer of $2.9M to hold reserve fund amounts for that purpose. The Capital Acquisition Fund is classified as "Restricted for Capital Projects" in the City's financial audit.

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Capital Acquisition Fund City of Celina Annual Budget

FY2018 120 Fund: Capital Acquisition Fund

Revenues

FY 2015

FY 2016

Actuals

Transfers In from GF

FY 2017

Budget

Projected

FY 2018

Budget/Projected

Change from

Budget

$ Change

% Change

FY 2017 Budget

875,652 $

875,652

$ Interest Income $

Expenditures

FY 2015

FY 2016

FY 2017

Actuals

Budget

Projected

Equipment

875,652

6,000

6,000 $

6,000

$ Total Revenues

881,652 $

881,652

FY 2018

Budget/Projected

Budget

$ Change

% Change

875,652

Change from FY 2017 Budget

219,332 $

219,332

Vehicles

266,320

Other Capital Outlay

390,000

Total Expenditures

Revenues less Expenditures

Beginning Fund Balance

875,652 $

6,000

219,332

875,652

$ 2,924,747 $

(2,924,747)

$ 2,930,747 $

(2,930,747)

100%

875,652

Other Financing Sources (Uses) Ending Fund Balance

Major Budget Items: a. LASERFICHE

40,000 GENERAL SERVICES OFFICE

a. Continue the implementation of a Laserfiche technology for the City.

b. 2 VEHICLES (NEW FTE)

46,000 DEVELOPMENT SVCS

b. Development Services-two new inspectors will need two vehicles.

c. 2 VEHICLES

50,000 ADMINISTRATION

d. CAPITAL OUTLAY

100,000 ADMINISTRATION

e. TRAFFIC LIGHT/PRESTON RD

200,000 FIRE

f. EQUIPMENT

105,452 FIRE

g. SKID STEER EQUIPMENT

h. 2 FULLY EQUIP. VEHICLES

135,320 POLICE

i. EQUIPMENT

30,380 POLICE

j. INSPECTOR TRUCK

35,000 ENGINEERING

k. IT INFRASTRUCTURE UPGRADES $ $

83,500 STREETS

50,000 ADMINISTRATION 875,652

c. Administration is adding a Building Maintenance Techinician who will need a vehicle to go to and from City buildings. A car is being requested for City Hall to use for a variety of purposes. d. Incode software migration to the latest version for the entire City and other necessary capital outlay. e. A traffic light is needed at Preston Road for the Fire Department's use. f. Fire Department needs cardiac monitors, bunker gear and an ATV g. Streets Department is in need of this equipment. h. Two fully equipped police vehicles for new officers. i. Portables and body cam equipment plus ticket writer portion of cost. j. Vehicle for new Construction Inspector. k. IT upgrades (server, other IT needs)

140 141 141

Special Assessment Revenue Fund

Fund Summary The Special Assessment Revenue Fund is a fund that was created in FY 2016 to account for special assessments levied upon and collected on real property within the City’s Public Improvement Districts (PIDs). Special assessments are not ad valorem property taxes even though they may be collected on a property tax bill. A special assessment is based strictly upon the concepts of “need” and “benefit.” Special assessments require a finding that the public improvement is “needed” for a reason consistent with the law which permits the special assessment and that each property specially assessed receives a unique, measurable and direct benefit from the public improvement that was needed. Currently, the City of Celina has ten (10) Public Improvement Districts that it will collect a special assessment from. The City serves as a pass-thru entity and does not keep the PID assessments. This fund is a governmental fund and a modified basis of accounting is used. The following are Public Improvement Districts in the City of Celina: Creeks of Legacy Mustang Lakes Sutton Fields Hillwood (Wells North) Lilyana (Wells South) Glenn Crossing Parks at Wilson Creek Ownsby Farms Cambridge Crossing Cullum Chalk Hill

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Special Assessment Revenue Fund

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143

Special Assessment Revenue Fund City of Celina Annual Budget

FY2018 207 Fund: Special Assessment Revenue Fund FY 2018

Revenues

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Actuals

Budget

Projected

Budget

FY 2018

Budget/Projected Budget/Projected $ Change

Change from

% Change

FY 2017 Budget

Special Assessments

Contributions

205,714

Interest Total Revenues

Expenditures

287,797

100 $

205,814

100 $

287,797

287,897

555,175

250

150

150%

555,425

267,528

93%

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Actuals

Budget

Projected

Budget

Miscellaneous Expense Total Expenditures

205,714

287,797

205,714

287,797

555,175

100

250

100

200

350

Ending Fund Balance

$ Change

555,175

Revenues less Expenditures $ Beginning Fund Balance $

287,797

93%

267,378 250 $

Budget/Projected Budget/Projected $

Transfers

267,378

Change from

% Change -

267,378

93%

267,378

93%

267,628

FY 2016 Budget $

267,378

The Special Assessment Revenue Fund is a new fund that was created in FY 2016 to account for special assessments levied upon and collected on real property within the Cityâ&#x20AC;&#x2122;s Public Improvement Districts (PIDs).

144 143 144

Capital Improvement Funds CIP Funds Summary CIP Funds- Budgets CIP 5 Year Plan

145 144 145

Capital Improvement Funds The City of Celina prepares an Operating Budget and includes its Capital Budget in the Capital Funds section; both are closely linked. The Capital Improvement Program is for the acquisition, expansion, or rehabilitation of infrastructure, capital assets, or productive capacity of the City. The City prepares a Five Year CIP plan and updates it annually. Only those projects with expenditures during the current year of the plan are financed and adopted as part of the Cityâ&#x20AC;&#x2122;s Annual Budget. Capital budget revenues are derived primarily from bond sales, grants, some development fees and some current operating revenues. Impact of Capital Projects on Operations The City estimates the FY 2018 impact of the Capital Budget on the Operating Budget to be approximately $ 4.5 million ($ 2.3 million for tax supported debt service and $2.2 million for Utility CIP debt service). The City plans to issue bonds during FY 2017-18. There are no personnel in any of the CIP Funds and any impact on Operations from the acquisition of infrastructure has yet to be determined as many projects are still in progress. Any vehicles or equipment purchased in past fiscal years have decreased costs of maintenance to their respective departments.

$ In Millions

Operating Budget

Capital Budget $9

$28.1 $4.5

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Capital Improvement Funds-Summary

City of Celina Annual Budget

CIP BUDGET SUMMARY 105

FUND # Budget FY 17-18 BEGINNING BALANCE, 10/1/2017 REVENUES Bond Sale Proceeds Contributions & Other Fees Interest Income Intergovernmental Transfers TOTAL REVENUES EXPENDITURES Project Appropriations Transfers Other CIP Costs TOTAL EXPENDITURES ENDING BALANCE, 9/30/2018

106

107

108

Fire Street Roadway Park Improvement Construction Impact Fees Construction $ 1,139,680 $ 3,239,261 $ 263,457 $ 400,000

3,000

40,000

3,000 $

40,000 $

500,000

$ $

500,000 $ 642,680 $

400,000

400,000 $ 2,879,261 $

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$ 263,457 $

400,000

148

Capital Improvement Funds-Summary

FY 2018

109

111

Parkland Facilities Fees Improvement 900,805 $ 739,809

$ $

$ 900,805 $

205

206

Utility Utility Construction Impact Fee 9,066,937 $ 1,127,446

208 Stormwater Drainage Fee 298,805

Total 17,176,200

330,000 139,700

469,700

1,000

70,000 $

25,000

330,000 700

1,000 $

70,000 $

25,000

330,700 $

575,000

7,250,000

315,000 $ 9,040,000

575,000 $ 165,809 $

7,250,000 $ 1,886,937 $

1,152,446

celina-tx.gov

315,000 $ 9,040,000 314,505 $ 8,605,900

149

Fire Improvement Fund City of Celina Annual Budget

FY 2018

FIRE IMPROVEMENT FUND STATEMENT OF REVENUES AND EXPENDITURES REVENUES Bond Sale Proceeds Developer Contributions Interest Income Other Income Transfers TOTAL REVENUES EXPENSES Project Appropriations Transfers Other CIP Costs TOTAL EXPENDITURES NET INCOME BEGINNING FUND BALANCE ADJUSTMENTS ENDING FUND BALANCE

105 Actual FY13-14

Actual FY14-15

Actual FY15-16

Original FY16-17

EOY Estimate FY16-17

1,676,000

835,000

329

$ $

3,400 595,400

1,676,329 $

1,283,043

$ $

Budget FY17-18

3,000

1,433,800 $ 687,406

3,000 500,000

$ $ $

1,283,043 $ 393,286 $ $

$ $ 393,286 $

687,406 $ 500,000 746,394 $ (497,000) 393,286 $1,139,680

393,286 $

1,139,680 $ 642,680

The Fire Improvement Fund is used to account for financing the renovation, acquisition or construction of facilities or equipment for fire protection. The Fire Improvement Fund was created during FY 2015-2016. Prior years are shown in the Capital Projects Fund Summary. The Fire Improvement Fund has no staffing at this time. FY 2018 Project Appropriations are current projects that are continuing on from FY 2017. Projects shown as "In Discussion" in the CIP 5 Year Plan are not included in this line until they are approved and if a bond issuance occurs.

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150

Street Construction Fund City of Celina Annual Budget

FY 2018

STREET CONSTRUCTION FUND STATEMENT OF REVENUES AND EXPENDITURES REVENUES Bond Sale Proceeds Roadway Fees Interest Income Other Income Transfers TOTAL REVENUES EXPENSES Project Appropriations Transfers Other CIP Costs TOTAL EXPENDITURES NET INCOME BEGINNING FUND BALANCE ADJUSTMENTS ENDING FUND BALANCE

106

Actual FY13-14

Actual FY14-15

Actual FY15-16 $

Original FY16-17

EOY Estimate FY16-17

Budget FY17-18

977,002 39,425 $ 145,950 292,000 1,454,377 $ 2,038,560

25,000 $

42,000

40,000

25,000 $

42,000 $

40,000

951,893

2,062,000

400,000

$ -

$ $

2,038,560 $ (584,183) 5,843,444 $

951,893 $ 2,062,000 $ 400,000 (926,893) (2,020,000) (360,000) 5,259,261 $ 5,259,261 3,239,261

5,259,261 $

4,332,368 $

3,239,261 $ 2,879,261

Fund 106, is used to account for the acquisition or construction of streets projects being financed through bond proceeds, grants, or transfers from other funds. The Street Construction Fund was created during FY 2015-2016. Prior years are shown in the Capital Projects Fund Summary. The Street Construction Fund has no staffing at this time. Endi ng Fund Ba l a nce a mount i s a n a mount s et a s i de for CIP Projects a ccordi ng to tha t yea r's bond i s s ue, whi ch ha ve not yet s ta rted.

There was no original budget for this fund since it was created in mid year FY 2016. FY 2018 Project Appropriations are current projects that are continuing on from FY 2017. Projects shown as "In Discussion" in the CIP 5 Year Plan are not included in this line until they are approved and if a bond issuance occurs.

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151

Roadway Impact Fees Fund City of Celina Annual Budget

FY 2018

ROADWAY IMPACT FEES

107

STATEMENT OF REVENUES AND EXPENDITURES REVENUES

Actual FY13-14

Contributions/Impact Fees Interest Income Transfers TOTAL REVENUES $ EXPENSES Transfers to Street Construction Fund TOTAL EXPENDITURES NET INCOME BEGINNING FUND BALANCE ADJUSTMENTS ENDING FUND BALANCE

Actual FY14-15

Original FY16-17

EOY Estimate FY16-17

24,757

24,757 $ -

Budget FY17-18

238,000 700 -

238,700 $

$ $ $

$ 24,757 $ $

$ $ 24,757 $

$ 238,700 $ 24,757 $ 263,457

24,757 $

263,457 $ 263,457

Actual FY15-16

The Roadway Impact Fees Fund is used to account for fees paid by developers for construction of streets under the Roadway Impact Fee Ordinance. The Roadway Impact Fees Fund was created during FY 2015-2016. Prior years are shown in the General Fund. The City takes a conservative approach and does not budget for Roadway Impact Fees. This fund was created in mid year FY 2016.

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152

Park Construction Fund City of Celina Annual Budget

FY 2018

PARK CONSTRUCTION FUND STATEMENT OF REVENUES AND EXPENDITURES REVENUES Bond Sale Proceeds Developer Contributions Interest Income Intergovernmental Transfers TOTAL REVENUES EXPENSES Project Appropriations Transfers Other CIP Costs TOTAL EXPENDITURES NET INCOME BEGINNING FUND BALANCE ADJUSTMENTS ENDING FUND BALANCE

108 Actual FY13-14

Actual FY14-15

Actual FY15-16

Original FY16-17

EOY Estimate FY16-17

Budget FY17-18

475,000

475,000 $

75,000

$ $ $

75,000 $ 400,000 $ 400,000

400,000 $ 400,000

Fund 108, Parks Construction Fund is used to account for the acquisition of park land or construction of park projects. The Parks Construction Fund was created during FY 2015-2016. Prior years are shown in the Capital Projects Fund Summary. There was no original budget for this fund since it was created in mid year FY 2016. The Park Construction Fund has no staffing at this time.

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Park Fees Fund City of Celina Annual Budget

FY 2018

PARK FEES FUND STATEMENT OF REVENUES AND EXPENDITURES REVENUES Bond Sale Proceeds Developer Contributions Interest Income Intergovernmental Transfers TOTAL REVENUES EXPENSES Project Appropriations Transfers Other CIP Costs TOTAL EXPENDITURES NET INCOME BEGINNING FUND BALANCE ADJUSTMENTS ENDING FUND BALANCE

109 Actual FY13-14

Actual FY14-15

Actual FY15-16

Original FY16-17

EOY Estimate FY16-17

2,008,809 13,871 500,000 $

2,522,680 $

Budget FY17-18

875,000 25,000

900,000 $

$ $

900,805 900,805

2,326,875 $

$ $ $

2,326,875 $ 195,805 $

195,805 $

195,000 195,000 $ 705,000 195,805 $

195,805 $

900,805 $

Fund 109 is used to account for any developer contributions and other non recurring revenue sources for the use of park related projects. The City takes a conservative approach and does not budget for Park Fees. Prior years are found under the General Fund budget.

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Facilities Improvement Fund City of Celina Annual Budget

FY 2018

FACILITIES IMPROVEMENT FUND STATEMENT OF REVENUES AND EXPENDITURES REVENUES Bond Sale Proceeds Interest Income Intergovernmental Transfers TOTAL REVENUES EXPENSES Project Appropriations Transfers Other CIP Costs TOTAL EXPENDITURES NET INCOME BEGINNING FUND BALANCE ADJUSTMENTS ENDING FUND BALANCE

111

Actual FY13-14

Actual FY14-15

Actual FY15-16

$ -

EOY Estimate FY16-17

Budget FY17-18

1,856,998 4,022

200

658,000 1,700

1,000

1,861,020 $

$ 200 $

93,500 753,200 $

1,000

2,292,850 199,978

Original FY16-17

106,000

2,492,828 $ (631,808) 1,178,417 $

106,000 $ (105,800) 546,609 $

546,609 $

440,809 $

560,000

575,000

560,000 $ 193,200 546,609 739,809

165,809

The Facilities Improvement Fund is used to account for the financing and renovation or construction of City buildings. Proceeds are primarily from the sale of General Obligation Bonds, Certificates of Obligation Bonds and non-recurring revenue sources. The Facilities Improvement Fund was created during FY 2015-2016. Prior years are shown in the Capital Projects Fund Summary. This fund has no staffing at this time. FY 2018 Project Appropriations are current projects that are continuing on from FY 2017. Projects shown as "In Discussion" in the CIP 5 Year Plan are not included in this line until they are approved and if a bond issuance occurs.

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575,000 (574,000) 739,809

155

Utility Construction Fund City of Celina Annual Budget

FY 2018

UTILITY CONSTRUCTION FUND INCOME STATEMENT REVENUES Bond Sale Proceeds Misc Income Interest Income* Intergovernmental Transfers from Other Funds TOTAL REVENUES $ EXPENSES Project Appropriations Transfers Other CIP Costs TOTAL EXPENSES $ NET INCOME BEGINNING CASH & INVESTMENTS ADJUSTMENTS ENDING CASH & INVESTMENTS $

205

Actual FY13-14

Actual FY14-15

Actual FY15-16 $

22,177,441 $ 1,466 22,178,907 $

Original FY16-17

EOY Estimate FY16-17

$ 70,848 70,848 $

5,112,000 380,000 70,000

70,000

5,562,000

70,000

11,341,902 9,986,548 9,226,250 7,250,000 2,054,747 13,396,649 $ 9,986,548 $ 9,226,250 $ 7,250,000 8,782,258 (9,915,700) (3,664,250) (7,180,000) 3,948,929 $ 12,731,187 $ 12,731,187 $ 9,066,937 12,731,187

2,815,487

9,066,937

Fund 205, is used to account for the acquisition or construction of utility projects being financed through bond proceeds, grants, or transfers from other funds. The Utility Construction Fund was created during FY 2015-2016. Prior years are shown in the Capital Projects Fund. *Interest Income is reported in the Water/Wastewater Fund financials There was no original budget for this fund since it was included in the Water/Sewer Capital Projects Fund. The Utility Construction Fund has no staffing at this time. FY 2018 Project Appropriations are current projects that are continuing on from FY 2017. Projects shown as "In Discussion" in the CIP 5 Year Plan are not included in this line until they are approved and if a bond issuance occurs. Ending Cash & Investments amount is an amount set aside for CIP Projects according to that year's bond issue that have not yet started. The City anticipates issuing Certificates of Obligation during FY 2018

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Budget FY17-18

156

1,886,937

Utility Impact Fees Fund City of Celina Annual Budget

FY 2018

UTILITY IMPACT FEES INCOME STATEMENT REVENUES Developer Contributions Impact Fees Interest Income Intergovernmental Transfers TOTAL REVENUES $ EXPENSES Project Appropriations Transfers Other CIP Costs TOTAL EXPENSES NET INCOME BEGINNING CASH & INVESTMENTS ADJUSTMENTS ENDING CASH & INVESTMENTS $

206 Actual FY13-14

Actual FY14-15

Actual FY15-16

Original FY16-17

EOY Estimate FY16-17

800,100 1,366,400 11,960

$ $

Budget FY17-18

1,200,000 25,000

25,000

1,225,000 $

25,000

509,978 2,688,438 $

2,029,671 2,029,671 $ 658,767 1,288,779 $

$ 1,947,546 $

2,045,100 2,045,100 $ (820,100) 25,000 1,947,546 $ 1,127,446

1,947,546 $

1,127,446 $ 1,152,446

$ $

The Utility Impact Fees Fund is used to account for utility impact fees paid by developers and used specifically for utility capital projects. The Utility Impact Fees Fund was created during FY 2015-2016. Prior years are shown in the Utility CIP Fund. The City takes a conservative approach and does not budget for Utility Impact Fees. The Utility Impact Fees Fund is included in the Water/Sewer Fund financials section of the CAFR.

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Stormwater Drainage Fees Fund City of Celina Annual Budget

FY 2018

STORMWATER DRAINAGE FEES INCOME STATEMENT REVENUES Stormwater Fees Interest Income Intergovernmental Transfers TOTAL REVENUES $ EXPENSES Project Appropriations Transfers Other CIP Costs TOTAL EXPENSES $ NET INCOME BEGINNING CASH & INVESTMENTS ADJUSTMENTS ENDING CASH & INVESTMENTS $

208

Actual FY13-14

Actual FY14-15

Actual FY15-16

Original FY16-17

EOY Estimate FY16-17

Budget FY17-18

126,978 220

299,000 200

325,000 700

127,198 $

299,200 $

325,700 $ 330,700

250,000

145,000

723 9,093 $ 118,105 -

250,000 $ 49,200 118,105

145,000 $ 315,000 180,700 15,700 118,105 298,805

118,105 $

167,305 $

298,805

8,370

330,000 700

315,000

314,505

The Stormwater Drainage Fees Fund was created during FY 2015-2016. This is the first year the City began collecting these fees. They are collected along with customers' water and sewer charges. This is a restricted fund that can be utilized for specific utility drainage projects.

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CIP Five Year Plan-Current Projects City of Celina Annual Budget CAPITAL IMPROVEMENTS PROJECTS MASTER LIST FIVE YEAR PLAN DESCRIPTION CURRENT PROJECTS

<<<<< PROJECT #

PROJECT STATUS

W04

In Progress

PRIOR YRS.

FY2016

ENGINEERING & PUBLIC WORKS GIS Database Support, Hosting, Software

TOTAL

Streets

114,000

1,468,567

North Preston Lakes/Preston Hills/CR128 Overlay

R02

Complete

864,262

Willock Hills Paving Improvements

R03

Complete

242,305

Road and Drainage Improv. Utah Street

R05

Complete

362,000

Streets-Dump Truck/Backhoe/Small Dump Truck

R06

Complete

Engineering Vehicle

R09

Complete

Dump Truck

R10

Complete

2017 Street Improvements-CR 83

R11

In Progress

2017 Street Improvements-Downtown Overlay

R11

In Progress

2017 Street Improvements-Preston Hills

R11

In Progress

2017 Street Improvements-High Point

R11

In Progress

2017 Street Improvements-Falcon/Ascot

R11

In Progress

Sunset Blvd

R12

In Progress

Ownsby Pkwy

R13

In Progress $

30,000

TOTAL

Drainage Merritt Erosion

D01

In Progress

Drainage Master Plan

D02

In Progress

Twelve Oaks Drainage Rehab

D03

In Progress

The Operating Budget is prepared annually for the operational needs of the budgeted year. The Capital Budget, also referred to as the Capital Improvement Program, is for the acquisition, expansion,or rehabilitation of infrastructure, capital assets, or productive capacity of City Services. The Capital Improvement Program, unlike the Operating Budget, is a five?year financial plan and is updated annually. Only those projects with expenditures during the current year of the plan are financed and adopted as part of the Cityâ&#x20AC;&#x2122;s Annual Budget.

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CIP Five Year Plan-Current Projects FY 2018 <<<<<<<<<<<<<<< PROJECTED START DATE>>>>>>>>>>>>>>>>>> FY2017 FY2018 FY2019 FY2020

FY2021

70,000

2,702,250

7,800,000

350,000

1,800,000

295,000

550,000 $

350,000

1,800,000

TOTAL ALL YEARS

14,120,817

480,000

31,250

126,000

300,000

250,000

300,000

200,000

900,000

450,000

150,000

250,000

50,000

5,000,000

2,250,000

TOTAL ALL YEARS

Revenues for the Capital Budget come primarily from bond sales, supplemented by development fees, grants and some current operating revenues. All projects are listed in order of priority. Current projects "in progress" are listed as such. Projects listed as "In Discussion" are currently being identified by staff as necessary projects that need to be considered for funding.

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CIP Five Year Plan-Current Projects City of Celina Annual Budget CAPITAL IMPROVEMENTS PROJECTS MASTER LIST FIVE YEAR PLAN DESCRIPTION

<<<<< PROJECT #

PROJECT STATUS

PRIOR YRS.

FY2016

CURRENT PROJECTS

Water System

TOTAL

492,909

3,896,736

492,909

3,517,736

Southeast Sector Water Line

W02

In Progress

Water Line North of Bridle Bend to Frontier Pkwy

W02

In Progress

300,000

2 MGD/Water Extension

W05

In Progress

79,000

Meter Vehicles

W06

Complete

Valve Maintenance Trailer

W07

Complete

Utility Truck

W08

Complete

DC Ranch

W09

In Progress

Backhoe

W10

Complete

Celina Road /Dowtown PS

W11

In Progress

Celina Road GST rehab

W12

In Progress

Downtown Rehabilitation

W13

In Progress

Wastewater

TOTAL

904,480

7,661,229

904,480

7,453,280

207,949

SE Sector Sewer Line

S01

In Progress

SE Sector Phase 5 - MR to PaWC

S02

In Progress

Utility Truck

S03

Complete

Vac/Camera Truck

S04

Complete

Downtown WWTP-Professional Services

S05

In Progress

Downtown Rehabilitation

S06

In Progress

TOTAL ENGINEERING & PUBLIC WORKS

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162

CIP Five Year Plan-Current Projects FY 2018 <<<<<<<<<<<<<<< PROJECTED START DATE>>>>>>>>>>>>>>>>>> FY2017 FY2018 FY2019 FY2020

5,184,047 $

790,047

973,000 $

75,000

60,000

41,000

1,100,000

120,000

1,250,000

250,000

525,000

4,698,000 $

250,000 $

250,000

250,000 $

250,000

4,448,000

250,000

TOTAL ALL YEARS $

4,800,506 $

3,053,780 $

2,149,919 $

1,171,316

759,587

41,000

450,000

900,000

500,000 $

FY2021

15,021,692

500,000 $

500,000

500,000 $

500,000

682,464

1,200,000 $

TOTAL ALL YEARS

celina-tx.gov

17,919,995

163

CIP Five Year Plan-Current Projects City of Celina Annual Budget CAPITAL IMPROVEMENTS PROJECTS MASTER LIST FIVE YEAR PLAN DESCRIPTION

<<<<< PROJECT #

PROJECT STATUS

PRIOR YRS.

FY2016

CURRENT PROJECTS

FACILITIES

TOTAL

992,476 $

2,292,850

City Hall Annex Remodel (Former UMC)

B02

Complete

799,351

107,689

City Hall Remodel Phase 1 & 2

B03

Complete

193,125

38,558

Public Works Building Purchase/Remodel

B04

Complete

1,762,747

ICS Records Management

B05

Complete

49,811

Concrete material bins at CR 106

B06

In Progress

Police Station Renovations

B07

Complete

334,045

Public Works Building Remodel

B09

In Progress

City Hall/Police Station Generators

B10

In Progress

City Hall/Annex Renovations

B12

In Progress

Facilities Master Plan

B13

In Progress

1,275,630

FIRE DEPARTMENT

TOTAL

Fire Engine

F03

Complete

792,630

Ambulance Purchase

F04

Complete

356,000

Digital Radios-Fire

F05

Complete

34,000

Investigator Vehicle-Fire

F06

Complete

93,000

Chief Command Truck

F07

Complete

Brush 2 Replacement

F08

In Progress

Fire Station No. 2-Design

F09

In Progress

PARKS AND RECREATION

TOTAL

Old Celina Park Improv-Design

P05

In Progress

Park Truck

P06

Complete

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164

CIP Five Year Plan-Current Projects FY 2018 <<<<<<<<<<<<<<< PROJECTED START DATE>>>>>>>>>>>>>>>>>> FY2017 FY2018 FY2019 FY2020

1,081,582 $

57,259

49,811

92,998

128,014

85,000

250,000

325,000

93,500

1,216,730 $

14,430

363,000

4,300

95,000

240,000

500,000

563,500

500,000

63,500

FY2021

TOTAL ALL YEARS

4,366,908

2,492,360

TOTAL ALL YEARS

2,492,360

TOTAL ALL YEARS

563,500

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165

CIP 5 Year Plan-Future Projects City of Celina Annual Budget CAPITAL IMPROVEMENTS PROJECTS MASTER LIST FIVE YEAR PLAN DESCRIPTION

<<<<< PROJECT #

PROJECT STATUS

N/A

In Discussion

N/A

In Discussion

PRIOR YRS.

FY2016

DOWNTOWN DEVELOPMENT Downtown Development Project

FACILITIES Annex Renovations

PARKS

TOTAL

Old Celina Park Lighting

N/A

In Discussion

Old Celina Park Expansion

N/A

In Discussion

Glendenning Crossing

N/A

In Discussion

Sunset Blvd

R12

In Progress

Cedar

N/A

In Discussion

Kentucky

N/A

In Discussion

W Elm

N/A

In Discussion

New Mexico

N/A

In Discussion

E Elm

N/A

In Discussion

Willock Hills

N/A

In Discussion

Preston Hills

N/A

In Discussion

CR 97

N/A

In Discussion

SH 289 Lighting

N/A

In Discussion

Road Improvements

N/A

In Discussion

CR 84

N/A

In Discussion

1461 Bridge-City Share

N/A

In Discussion

TOTAL PARKS ENGINEERING & PUBLIC WORKS TOTAL

Streets

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166

CIP 5 Year Plan-Future Projects FY 2018 <<<<<<<<<<<<<<< PROJECTED START DATE>>>>>>>>>>>>>>>>>> FY2017 FY2018 FY2019 FY2020

1,500,000

700,000

1,000,000 $

1,000,000

TOTAL ALL YEARS

1,500,000

TOTAL ALL YEARS

700,000

5,000,000 $

5,000,000

TOTAL ALL YEARS

$ 13,296,000 $

2,000,000

5,553,000

568,000

48,000

39,000

92,000

45,000

583,000

514,000

166,000

1,000,000

88,000

2,600,000

FY2021

2,100,000

6,000,000

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167

CIP 5 Year Plan-Future Projects City of Celina Annual Budget CAPITAL IMPROVEMENTS PROJECTS MASTER LIST FIVE YEAR PLAN DESCRIPTION

<<<<< PROJECT #

PROJECT STATUS TOTAL

Drainage Cedar

N/A

In Discussion

Merritt Drainage Easement

N/A

In Discussion

PRIOR YRS.

FY2016 $

TOTAL STREETS & DRAINAGE TOTAL

Water System CRPS Improvements

N/A

In Discussion

DTPS Improvements

N/A

In Discussion

2 MGD Water Tower Construction

W05

In Discussion

Cedar

N/A

In Discussion

Kentucky

N/A

In Discussion

Elm

N/A

In Discussion

Walnut

N/A

In Discussion

Pressure Plane Modification

N/A

In Discussion

Discharge Line from CRPS to RR

N/A

In Discussion

30" and 24" Discharge Line from RR to DTPS

N/A

In Discussion

30" and 24" Parallel Line from DTPS to Sunset

N/A

In Discussion TOTAL

Wastewater Downtown WWTP Upgrade to .75 MGD

N/A

In Discussion

Downtown WWTP Design to .95 MGD

N/A

In Discussion

Downtown WWTP Upgrade to .95 MGD

N/A

In Discussion

Cedar

N/A

In Discussion

Kentucky

N/A

In Discussion

Elm

N/A

In Discussion

Arizona

N/A

In Discussion

Ash

N/A

In Discussion

I&I

N/A

In Discussion

TOTAL WATER & WASTEWATER

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CIP 5 Year Plan-Future Projects FY 2018 <<<<<<<<<<<<<<< PROJECTED START DATE>>>>>>>>>>>>>>>>>> FY2017 FY2018 FY2019 FY2020 $

1,390,000

1,300,000

90,000

TOTAL ALL YEARS $

$ 10,901,000

7,895,000

2,700,000

2,800,000

2,500,000

2,000,000

5,400,000

79,000

73,000

57,000

92,000

9,822,000

8,500,000

350,000

240,000

68,000

51,000

63,000

50,000

500,000

175,000

1,360,000

960,000

600,000

4,000,000

FY2021 $

10,233,000

TOTAL ALL YEARS

celina-tx.gov

32,618,000

169

CIP 5 Year Plan-Future Projects City of Celina Annual Budget CAPITAL IMPROVEMENTS PROJECTS MASTER LIST FIVE YEAR PLAN DESCRIPTION

<<<<< PROJECT #

FIRE DEPARTMENT

PROJECT STATUS

PRIOR YRS.

FY2016

TOTAL

Expansion Station No. 1

N/A

In Discussion

Fire Station No. 2-Construction

N/A

In Discussion

Station No. 2 Equipment-Quint/Medic

N/A

In Discussion

TOTAL FIRE DEPARTMENT POLICE DEPARTMENT

TOTAL

New Police Facility Site Acquisition

In Discussion

New Police Facility Architectural Design

In Discussion

New Police Facility Construction

In Discussion

New Police Facility Furnishings

In Discussion

*N/A = NOT ASSIGNED

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CIP 5 Year Plan-Future Projects FY 2018 <<<<<<<<<<<<<<< PROJECTED START DATE>>>>>>>>>>>>>>>>>> FY2017 FY2018 FY2019 FY2020

500,000 $

8,300,000 $

7,100,000 $

5,600,000

1,500,000

8,300,000 TOTAL ALL YEARS

FY2021

15,900,000

400,000 $

15,410,000 2,000,000

400,000 13,050,000 360,000 TOTAL ALL YEARS

celina-tx.gov

15,810,000

171

TIRZ Funds Fund Summary TIRZ Budgets

172

TIRZ Funds

A Tax Increment Reinvestment Zone (TIRZ) is an economic development tool that captures the projected increase in tax revenue that is created by development within a defined area and reinvests those funds into public improvements and development projects that benefit the zone. A base value is determined by the existing taxable value of real property within the TIRZ at the time the TIRZ is created. The taxing entities (i.e. the City) continue to receive the base year value of the property taxes throughout the life of the zone. The increment, the portion of incremental increase in real property tax revenue above the base year resulting from increases in taxable value of property, is captured for the TIRZ. The TIRZ funds are a type of Special Revene Fund. The City of Celina has the following TIRZ: Creeks of Legacy TIRZ #2 Lilyana TIRZ #3 Sutton Fields TIRZ #4 Old Celina LTD TIRZ #5 Glenn Crossing TIRZ #6 Ownsby Farms TIRZ #7 Sutton Fields II TIRZ #8 Cullum TIRZ #9 Chalk Hill TIRZ #10 Downtown TIRZ #11 The following pages show the current active TIRZ and their respective budgets.

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TIRZ #2-Creeks of Legacy

City of Celina Annual Budget

FY2018 TIRZ #2 CREEKS OF LEGACY FUND 302

Revenues

FY 2018

FY 2017

FY 2018

Budget/Projected

Change from

Budget

Projected

Budget

$ Change

% Change

FY 2017 Budget

Property Taxes

Interest Income

105

160,248

100%

160,248

200

90%

200

160,448

$ Total Revenues

Expenditures

105

160,248

FY 2017

FY 2018

Budget/Projected

Change from

Budget

Projected

Budget

$ Change

% Change

FY 2017 Budget

Tax Payments

Transfer to General Fund Total Expenditures

160,343

76,326

100%

76,326

83,922

100%

83,922

160,248

Revenues less Expenditures $

105

200

105

(105)

305

(10)

Beginning Fund Balance

160,248

Other Financing Sources (Uses) Ending Fund Balance

105

The primary source of funding for the TIRZ 2-Creeks of Legacy Fund is from property taxes collected in the TIRZ 2 zone. The purpose of this fund is to account for revenues collected, and provide a specific funding source.

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TIRZ #3-Lilyana City of Celina Annual Budget

FY2018 TIRZ #3 LILYANA FUND 303

Revenues

FY 2017

FY 2018

Budget

Projected

Budget

Property Taxes

26,570

Interest Income Total Revenues

Expenditures

FY 2018 Budget/Projected

Change from

$ Change

% Change

FY 2017 Budget

26,570

100%

26,570 -

26,570

FY 2017

FY 2018

Budget/Projected

Change from

Budget

Projected

Budget

$ Change

% Change

FY 2017 Budget

Tax Payments

Transfer to General Fund Total Expenditures

26,570

FY 2018 Budget/Projected

18,599

100%

18,599

7,971

100%

7,971

26,570

Revenues less Expenditures $

$ $

Beginning Fund Balance

26,570

Other Financing Sources (Uses) Ending Fund Balance

The primary source of funding for the TIRZ 3- LILYANA Fund is from property taxes collected in the TIRZ 3 zone. The purpose of this fund is to account for revenues collected, and provide a specific funding source.

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TIRZ #4-Sutton Fields

City of Celina Annual Budget

FY2018 TIRZ #4 SUTTON FIELDS FUND 304

Revenues

FY 2017

FY 2018

Budget/Projected

Change from

Budget

Projected

Budget

$ Change

% Change

FY 2017 Budget

6,258

Interest Income $

Expenditures

6,258

100%

6,258

FY 2017

FY 2018

Budget/Projected

Change from

Budget

Projected

Budget

$ Change

% Change

FY 2017 Budget

Tax Payments

Transfer to General Fund Total Expenditures

FY 2018

FY 2017

Property Taxes

Total Revenues

FY 2018

2,043

100%

2,043

4,215

100%

4,215

6,258

Revenues less Expenditures $

$ $

Beginning Fund Balance

6,258

Other Financing Sources (Uses) Ending Fund Balance

The primary source of funding for the TIRZ 4 SUTTON FIELDS Fund is from property taxes collected in the TIRZ 4 zone. The purpose of this fund is to account for revenues collected, and provide a specific funding source.

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Appendices Celina Economic Development Fund Celina Community Development Fund Personnel and 7 Year History of FTEs Budget Process Long Term Financial Plan Water Rate Schedule Celinaâ&#x20AC;&#x2122;s Top Ten Glossary and Acronyms

177176

Celina Economic Development Corporation

Component Units A component unit is a legally separate entity. The City, however, is considered to be financially accountable for its component units (2) and accounts and budgets for them using the modified basis of accounting.

Celina Economic Development Corporation (4A) The Celina Economic Development Corporation (CEDC) was created in 1995 for the purpose, but not limited to, the promotion and development of new and expanded business enterprises. The CEDC provides marketing and economic development services to the City. The City provides for custody and investment of assets and various administrative services. Funding is derived from a half cent sales tax. It is a component unit of the City. The CEDC has been instrumental in bringing commercial /retail businesses to the City. Some of these commercial businesses are: Celina Town Center, Brookshireâ&#x20AC;&#x2122;s, McDonaldâ&#x20AC;&#x2122;s, Kwik Kar, Texas Health Resources, Tractor Supply and ACE Hardware.

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Celina Economic Development Corporation City of Celina Annual Budget

FY2018 Fund:

EDC

Department:

Economic Dev. Fund

518

Account Group: Revenues Sales Tax

FY 2018

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Budget/Projected

Change from

Actuals

Budget

Projected

Budget

$ Change

% Change

FY 2017 Budget

300,895

$ 365,202

$ 319,848

$ 444,743

$ 500,000

55,257

12%

180,152

Interest

1,266

1,409

1,897

1,500

1,950

450

30%

450

Other Revenues

5,200

934

13,150

303,238

$ 380,249

$ 321,348

55,707

12%

Total Revenues

FY 2018

Expenditures Personnel

250,855

257,321

$ 446,243

$ 501,950

180,602

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Budget/Projected

Change from

Actuals

Budget

Projected

Budget

$ Change

% Change

FY 2017 Budget

127,753

$ 128,933

$ 157,839

$ 150,711

$ 150,262

(449)

9,232

8,070

17,500

6,200

4,000

(2,200)

2,337

2,148

2,218

725

10,325

2,783

694

2,500

4,000

3,000

(1,000)

-25%

123,263

Legal & Professional

18,039

Materials & Supplies Maintenance Utilities Other Expenses

-0.30%

(7,577)

-35%

(13,500)

2,199

2,242

2,201

6,075

4,239

5,225

23%

(850)

58,915

84,819

137,726

97,425

165,295

31,040

(134,255)

-81%

(66,385)

(136,918)

-41%

Total Expenditures

215,078

228,977

$ 279,842

$ 282,064

$ 331,170

$ 194,252

Net Income

42,243

74,261

$ 100,407

$ 115,073

$ 307,698

39,284

986

500

(87,812)

Economic Development Corporation

$180,000 $160,000 $140,000 $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 $Actuals

Actuals

Budget

Projected

Budget

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

$257,321

$303,238

$380,249

$321,348

$446,243

$501,950

Personnel

Legal & Professional

Materials & Supplies

celina-tx.gov

Maintenance

Utilities

Other Expenses

179

Celina Community Development Corporation Celina Community Development Corporation (4B) In May 1998, voters authorized the expansion of the 4A Corporation to include 4B projects. This type of corporation was created to include improvements to the community such as parks, museums and sports facilities. Revenue is derived from a half cent sales tax.

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Celina Community Development Corporation

City of Celina Annual Budget

Revenues Sales Tax

Interest Total Revenues

FY2018

Expenditures

CDC

Department:

Community Dev. Fund

Account Group:

CDC

FY 2018

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Budget/Projected

Change from

Actuals

Budget

Projected

Budget

$ Change

% Change

FY 2017 Budget

300,895

$ 365,202

$ 319,879

$ 444,743

$ 500,000

55,257

12%

2,285

2,627

1,200

1,500

303,180

$ 367,829

$ 321,079

$ 446,243

$ 501,500

55,257

12%

203,957

937 $

Fund:

204,894

300 $

180,421

FY 2014

FY 2015

FY 2016

FY 2017

FY 2018

Budget/Projected

Change from

Actuals

Budget

Projected

Budget

$ Change

% Change

FY 2017 Budget

Transfers Out

142,723

285,444

$ 200,000

Total Expenditures

142,723

285,444

$ 200,000

17,736

167,829

121,079

246,243

301,500

Net Income

180,121

62,171

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181

Personnel and FTEs City of Celina Annual Budget

FY2018 Authorized Full Time Employees (FTE)

Function/Program

Dept.

FY 2012

FY 2013

FY 2014

FY 2015

Projected Adopted FY 2016 FY2017 FY2018

Library

508

2.5

3.5

General Services

509

Development Services

510

4.5

Administration

511

Municipal Court

512

Fire & EMS

513

Streets

514

3.5

Police

515

Parks

516

Main Street*

517

Marketing

519

Engineering

520

71.5

98.5

Total General Fund Water

521

10.5

14.0

Wastewater

522

5.5

7.0

Utility Billing

524

3.5

4.0

Total Water and Wastewater Fund

25.0

Total FTE -All Funds

103

124

*The Main Street Director is budgeted under the Marketing Department. Two positions were budgeted in the Marketing Department. *During FY 2016, the Marketing Director position was eliminated. *Two new departments were created for FY 2017: Engineering and Utility Billing. *Due to rapid growth, the City added additional positions to the Police and Fire/EMS departments. *In FY 2016, the Human Resources Manager position was moved from Administration to the General Services department. *Due to increased court activity, a new position was added during FY 2017 to Municipal Court.

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Personnel and FTEs

Personnel The City currently supports a staff of 103 approved full-time equivalent employees (FTEs) allocated among operating departments. The FY2018 Budget will increase last yearâ&#x20AC;&#x2122;s total by 21 full-time equivalent employees and bring the total to 124 FTEs. New job positions in this budget for the upcoming year are presented below.

New Positions in General Fund Positions Youth Svcs Librarian Police Officer Firefighter/EMS Planning Manager

QTY

Positions

QTY

1 3 1

HR Director Building Inspector Development Coordinator

1 2 1

Building Svcs Coordinator

Positions Irrigation Technician IT Manager GIS Analyst TOTAL

QTY 1 1 1 14

New Positions in Water & Wastewater Fund Positions

QTY

Senior Crew Leader

Water Technician

Positions Water Equipment Operator WasteWater Equipment Operator

QTY

Positions

QTY

Utility Billing Supervisor

Utility Billing Clerk

TOTAL

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183

Budget Process

As required by the City’s Charter, the proposed budget is provided to the City Council by July 30th of each year. Concurrently, copies of the budget are made available to the public on the City’s website and on file at the City Secretary’s office. The City Council considers the proposed budget and conducts public hearings where public input regarding budget programs and financial impact are presented. The budget is formally adopted by Council during the regular City Council meeting in September with the new budget taking effect on October 1st. The following is the budget calendar: Budget Key Dates February

Budget Kickoff

March – May

Departmental submission of budget documents

June

Executive review of departmental Proposed Budget

July

Budget Retreat

July

Tax Roll certification by Chief Appraiser

July

City Manager submits Proposed Budget to the City Council

August

Publication of Proposed Tax Rate and conduct public hearings

September

Proposed Budget submitted for approval by the City Council

October

Budget becomes effective October 1st

Budgeting Basis The City does not budget for amortization and depreciation, instead the City budgets for capital expenditures for the acquisition and replacement of equipment. It is acceptable to budget on a basis that differs from GAAP as long as GAAPbasis financial reports are issued. The City’s annual audit report is prepared in accordance to GAAP. All Governmental Funds utilize the modified accrual basis of accounting while the City’s Enterprise Fund utilizes the accrual basis of accounting.

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Long Term Financial Plan

The City is currently working with its financial advisors on developing a long-term financial plan that is based on the CIP comprehensive plan and the facilities comprehensive plan. Trend Analysis The City of Celina is strong advocate of a fiscally conservative philosophy when projecting and budgeting for revenues and expenditures. During budget year, revenues and expenditures are closely monitored by the Finance Department along with oversight from the City Managerâ&#x20AC;&#x2122;s office so that adjustments to spending levels can be implemented, if needed. The City considers many factors as presented through this budget document along with trend analysis to develop and manage the budget as the year progresses. Revenue Trends The City of Celina utilizes a fiscally conservative strategy when projecting revenues. Residential and commercial growth, along with economic expectations, are primary drivers in estimating revenues. In the past several years the City of Celina has enjoyed a relatively stable upward revenue trend. This trend was caused by growth in population, property values, sales tax and improvement in the housing sector. The economic slowdown of 2006 - 2009 had some effect on General Fund and Utility Fund revenues, but as the graph shows below, this slowdown movement has ended and the City anticipates robust growth during the next several years. Expenditure Trends Expenditure trends are projected using prior yearâ&#x20AC;&#x2122;s spending patterns in conjunction with assessing the impact of current year influences such as departmental objectives and goals. In this yearâ&#x20AC;&#x2122;s budget, the same fiscally conservative strategy has been applied and allows for modification in spending, if necessary.

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Long Term Financial Plan

For Capital Improvement Projects, the City has developed a five-year plan and is included in the CIP section of the budget.

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Water and Wastewater Rates During Fiscal Year 2018, the Celina City Council approved a water and sewer rate change based on a water and sewer rate study. The last rate change was done 5 years ago in 2012. The rates will go into effect on January 19, 2018, for the January 19-February 18 billing cycle that will be due on March 10, 2018. This rate change will ensure the viability of proprietary fund.

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Major Employers

Major Employers in Celina, Texas Employer

# of Employees

Celina ISD School District City of Celina Municipality Brookshires Grocery Store ChemTrade Chemical Plant Martin Marietta Sand and Gravel

360 124 70 28 *

Sources: Respective entities *Information not available

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Top Water Customers

Top Ten Water Customers CUSTOMER NAME FINI ENTERPRISE SETTLERS RIDGE CARE CENTER TXI-2 RAIL TXI-REDI MIX LIGHTFARMS HOA PROSPER ISD LFC LAND LIGHT FARMS LIGHT FARMS HOA CELINA ELEMENTARY

TOTAL BILLED $ $207,780 $86,747 $72,170 $71,401 $57,526 $46,840 $46,420 $43,400 $41,614 $37,290

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Top Ten Tax Payers

Tax Payer Name

Taxable Value

Celina 682 Partners LP

$12,851,987

Wells South Development Phase 1 LLC

$11,471,000

Lennar Homes of Texas Land and Construction LTD

$8,953,079

First Texas Homes Inc

$6,801,596

CTMGT Frontier 80 LLC

$6,674,083

Highland Homes-Dallas LLC

$6,635,677

Celina Town Center LTD

$6,325,301

CADG Ownsby Farms LLC

$5,629,710

Chemtrade Sulfate Chemicals Inc

$5,428,036

Bluewood Phase 1 LLC

$5,238,480

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Glossary and Acronyms

The following is a summary of terms and acronyms used in this document. Accrual Basis Accounting – The most commonly used accounting method, which reports income when earned and expenses when incurred; regardless of the timing and related cash flows. Accrued Expenses – Expenses incurred but not due until a later date. Appropriation – An authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is limited to the time it may be expended. The appropriation provides the legal authorization for corporate authorities (municipalities) to expend funds. Assets – Property owned by a government that has a monetary value. Assessed Valuation – A value that is assigned to real or personal property used as a basis for levying taxes. Audit – An examination of an organization’s financial statements and the utilization of resources usually prepared by an independent private firm. Bond Rating – An assessment of the likelihood that a bond issuer will pay the interest on its debt on time. Bond ratings are assigned by independent agencies, such as Moody’s Investors Service and Standard & Poor’s. Ratings range from AAA (highest) to D (in default). Bonds rated below B are not investment grade and are called high-yield or junk bonds. Since the likelihood of default is greater on such bonds, issuers are forced to pay higher interest rates to attract investors. Budget – A financial plan showing specific revenues, expenditures, and service levels for a specific fiscal time frame. The Village of Shorewood budgets for a 12 month period beginning on April 1st. Budget Calendar – The pre-defined dates or milestones that determine the schedule by which the entity will prepare, present, and approve its’ budget for the following year. CAFR – Comprehensive Annual Financial Report. A governmental unit’s official annual report prepared and published as a matter of public record, according to governmental accounting standards. Capital Outlay – Refers to the purchase of land, buildings, equipment and other improvements with an estimated useful life of three years or greater and belong to the class of property referred to as fixed assets. Cash Basis Accounting – Reports income when received and expenses when paid. CCDC - An acronym for Celina Community Development Corporation, which is financed with a voter approved half-cent city sales tax. The revenue source will be used to fund various public facilities and infrastructure including but not limited to parks, cultural and civic facilities, sports facilities, historical preservations, and tourism facilities.

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Glossary and Acronyms

CEDC - An acronym for Celina Economic Development Corporation, which is financed with a voter approved half-cent city sales tax. The nonprofit corporation promotes and furthers the economic development within the city. CIP – Capital Improvement Program. A plan for capital expenditures to provide long-lasting physical improvements to be incurred over a fixed period of several future years Debt Service – The City’s obligation to pay the principal and interest of all bonds and other debt instruments according to a pre-determined payment schedule. Deficit – The excess of the liabilities of a fund over its assets; or the excess of expenditures over revenues during an accounting period; or, in the case of proprietary funds, the excess of expenses over income during an accounting period. Department – Administrative subsection of the City that indicates management responsibility for a specific set of operations. Depreciation – The portion of the cost of a capital asset that is charged as an expense during a particular period. This is a process of estimating and recording the lost usefulness, expired useful life, or diminution of service from a fixed asset that cannot or will not be restored by repair and will be replaced. The cost of the loss of usefulness of a fixed asset is the depreciation or the cost to reserve in order to replace the item at the end of its useful life. Fiscal Year (FY) – Any period of 12 months, without regard to the calendar year, for which an entity operates for financial purposes. The City of Celina’s Fiscal Year runs from October 1st – September 30. Fixed Assets – Assets of a long term character which are intended to continue to be held or used, such as: land, buildings, equipment, vehicles and machinery. FTE- An acronym for full time equivalent. A measurement of staffing. One FTE is a 40-hour per week position. A part-time position working 20 hours per week or a temporary full-time position working six months would be ½ FTE. Full Accrual Basis – The basis of accounting under which transactions are recognized when they occur, regardless of the timing of estimated cash flows. Fund – An accounting entity with a separate set of self-balancing accounts which comprise its assets, liabilities, fund balance, revenues, and expenditures. Fund Accounting – A governmental accounting system that is organized and operated on a fund basis. Fund Balance – The assets of a fund less liabilities, as determined at the end of each fiscal year. Any reservations of fund balance are deducted to result in an “unrestricted fund balance”.

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Glossary and Acronyms

Fund Type – In governmental accounting, all funds are classified into eight types: General, Special Revenue, Debt Service, Capital Projects, Special Assessment, Enterprise, Internal Service, and Trust and Agency. General Accepted Accounting Principles (GAAP) – Uniform minimum standard of guidelines to financial accounting and reporting. They govern the form and content the basic financial statements of an entity. They encompass the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time. They include not only broad guidelines of general application, but also detailed practices and procedures. They provide a standard by which to measure financial presentations. GFOA – Government Finance Officers Association. A professional organization for employees in the government finance industry. GIS – Geographic Information System, a system for capturing, storing, analyzing, managing and presenting data which is spatially referenced. Grant – A contribution by a government or other organization to support a particular function. Typically, these contributions are made to local governments from the state and federal governments. Grants are usually made for specified purposes. Interfund Transfers – Amounts transferred from one fund to another. Intergovernmental Revenues – Revenues from other governments in the forms of grants, entitlements, shared revenues, or payments in lieu of taxes. Levy – (Verb) to impose taxes, special assessments, or service charges for the support of Village services. (Noun) The total amount of taxes, special assessments or service charges imposed by a government. Letter of Transmittal – The introduction of the budget wherein the reader will find a general summary of the most important aspects of the budget, including information from current and previous fiscal years. Liabilities – Debts or other legal obligations arising out of transactions in the past which must be liquidated, renewed, or refunded at some future date. Long Term Debt – Debt with a maturity of more than one year after the date of issuance. Modified Accrual Basis Accounting – 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 accumulations must be disclosed in the notes to the financial statements; (4) interest on

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Glossary and Acronyms

special assessment indebtedness which may be recorded when due rather than accrued, if offset by interest earnings on special assessment levies and (5) principal and interest on long-term debt which are generally recognized when due. Ordinance – A formal legislative enactment by the governing board of a municipality. Performance Measures – Objective and/or quantitative indicators used to show the amount of work accomplished the efficiency with which tasks are completed and the effectiveness of a department or program. Personnel Services - The costs associated with compensating employees for their labor. This includes salaries and fringe benefits. Property Taxes – Used to describe all revenues received in a period from current taxes, delinquent taxes, penalties and interest on delinquent taxes. Public Hearing – The portions of open meeting held to present evidence and provide information on both sides of an issue. Reserve – An account used to indicate that a portion of fund balance is restricted for a specific purpose. An account used to earmark a portion of fund balance to indicate that it is not appropriate for expenditure. A reserve may also be an account used to earmark a portion of fund equity as legally segregated for a specific future use. Revenues – All amounts of money earned or received by the Village from external sources. It includes such items as tax payments, fees from specific services, receipts from other governments, fines, forfeitures, grants, shared revenues and interest income. Revenue Bonds – Bonds whose principal and interest are payable exclusively from a revenue source pledged as the payment source before issuance. Special Assessment - A compulsory levy made against certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those properties. Special Revenue Fund - A fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditure for specified purposes. Taxes- Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits such as to paying such charges as, for example, sewer service charges. Tax Base – The total value of all real and personal property in the City as of January 1st of each year, as certified. The tax base represents the net value after all exemptions. User Charges – The payment of a fee for direct receipt of a public service by the party benefiting from the service.

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