Annual Operating Budget FY 2018-2019

ANNUAL OPERATING BUDGET

FISCAL YEAR 2018-2019

CITY OF CELINA, TEXAS

TABLE OF CONTENTS COVER PAGE

2

GENERAL FUND GENERAL FUND SUMMARY DEPARTMENTAL SUMMARIES GIS/FACILITIES IT/FINANCE LIBRARY/GENERAL SVCS OFFICE DEVELOPMENT SVCS/ADMINISTRATION MUNICIPAL COURT/FIRE STREETS/POLICE PARKS/MARKETING ENGINEERING/HUMAN RESOURCES

WATER & WASTEWATER FUND

5 6 7 8 9 10 11 12 13

14

WATER/WASTEWATER FUND SUMMARY DEPARTMENTAL SUMMARIES

15

WATER/WASTEWATER TRASH/UTILITY BILLING NON-DEPARTMENTAL/DEBT SERVICE

16 17 18

DEBT SERVICE FUND

19

MAIN STREET FUND

21

OTHER GOVERNMENTAL FUNDS

24

CAPITAL PROJECTS FUNDS

29

CELINA ECONOMIC DEVELOPMENT CORPORATION

44

CELINA COMMUNITY DEVELOPMENT CORPORATION

45

AUTHORIZED FULL TIME EMPLOYEES LIST

46

1

Budget Cover Page Recorded votes for adoption of FY 2018-2019 Annual Budget: The members of the governing body voted on the budget as follows: For: 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)

Against: None Present and not voting: None

Absent: None

Recorded votes for adoption of FY 2018-2019 Tax Rate: For: 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)

Against: None Present and not voting: None Absent: None PROPERTY TAX RATE

FY 2017-2018

FY 2018-2019

Property Tax Rate:

$0.645000/100

$0.645000/100

Effective Tax Rate:

$0.553004/100

$0.623353/100

Effective M&O Tax Rate:

$0.362899/100

$0.407236/100

Rollback Tax Rate:

$0.604520/100

$0.699398/100

Debt Rate:

$0.217200/100

$0.2595840/100

Total debt obligation for the City of Celina secured by property taxes: $48,150,575

This budget will raise more revenue from property taxes than last year’s budget by $1,237,324 or 17.40% increase from last year’s budget. The property tax revenue to be raised from new property added to the tax roll this year is $1,226,954.

2

Budget Cover Page

City of Celina Annual Budget Adopted September 11, 2018 For the fiscal year October 1, 2018 through September 30, 2019 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

3

GENERAL FUND

4

CITY OF CELINA, TEXAS ADOPTED BUDGET FY 2018-2019 102-GENERAL FUND SUMMARY REVENUE

REVENUE TOTAL FINES & FEES TOTAL TAXES TOTAL GRANTS TOTAL CONTRIBUTIONS/DONATIONS TOTAL INTEREST INCOME TOTAL OTHER REVENUES TOTAL TRANSFERS TRANSFER IN FROM FUND BALANCE

TOTAL GENERAL FUND REVENUE

EXPENDITURES GIS FACILITIES MAINTENANCE INFORMATION TECHNOLOGY FINANCE LIBRARY GENERAL SERVICES OFFICE DEVELOPMENT SERVICES ADMINISTRATION MUNICIPAL COURT FIRE AND EMS STREETS POLICE PARKS MARKETING ENGINEERING HUMAN RESOURCES ADDITIONAL PROPOSED PAYROLL COSTS TOTAL DEPARTMENTAL EXPENDITURES

REVENUE OVER (UNDER) EXPENDITURES

FY 2017-18 SEMIANNUAL AMENDED BUDGET

ESTIMATED REVENUES AT 9-30-18

7,218,826 6,276,288 67,933 92,810 384,487 527,000

7,504,341 6,365,237 66,827 140,498 413,641 527,000

6,619,950 6,968,281 61,730 165,000 603,000

-8.30% 11.03% 0.00% -9.13% 77.78% 0.00% 0.00%

14,567,343

15,017,545

16,358,411

12.30%

FY 2017-18 ESTIMATED SEMIANNUAL EXPENDITURES AMENDED AT 9-30-18 BUDGET 67,450 89,129 68,451 98,251 81,162 166,062 263,919 259,201 376,455 398,740 1,792,197 1,755,255 1,621,261 1,459,885 187,390 189,188 2,651,582 2,651,582 1,201,785 1,199,253 2,731,704 2,666,947 964,407 945,968 346,029 340,529 916,292 933,108 13,270,083 13,153,098 1,297,261

1,864,447

% CHANGE FROM FY 2018 AMENDED BUDGET

FY 18-19 BUDGET

FY 18-19 BUDGET 131,281 293,154 601,915 901,897 275,150 221,945 2,048,344 1,036,359 234,851 3,056,073 1,270,769 3,265,614 1,053,734 390,728 1,111,301 274,835 190,460 16,358,411

% CHANGE FROM FY 2018 AMENDED BUDGET 94.63% 328.27% 641.62% 100.00% 4.26% -41.04% 14.29% -36.08% 25.33% 15.25% 5.74% 19.54% 9.26% 12.92% 21.28% 100.00% 23.27%

(0)

a Estimated cost of changes in healthcare plan $175,000 and additional increase for employees with annual salary below $40K $15,460

5

CITY OF CELINA, TEXAS ADOPTED BUDGET FY 2018-2019 102-GENERAL FUND GIS

EXPENDITURES TOTAL PAYROLL EXPENSE TOTAL LEGAL & PROFESSIONAL EXP TOTAL MATERIALS & SUPPLIES TOTAL MAINTENANCE EXPENSE TOTAL UTILITY EXPENSE TOTAL MISCELLANEOUS EXPENSE

TOTAL GIS

FY 2017-18 ESTIMATED SEMIANNUAL EXPENDITURES AMENDED AT 9-30-18 BUDGET 62,250 62,249 4,500 26,880 700 -

67,450

89,129

93,081 30,300 5,000 2,900

% CHANGE FROM FY 2018 AMENDED BUDGET 49.53% 0.00% 573.33% 0.00% -100.00% 100.00%

131,281

94.63%

FY 18-19 BUDGET

This department's budget was included in the FY 2018 Development Services department budget.

A new department was created at mid-year and a budget entered.

102-GENERAL FUND FACILITIES

EXPENDITURES TOTAL PAYROLL EXPENSE TOTAL LEGAL & PROFESSIONAL EXP TOTAL MATERIALS & SUPPLIES TOTAL MAINTENANCE EXPENSE TOTAL UTILITY EXPENSE TOTAL MISCELLANEOUS EXPENSE

TOTAL FACILITIES MAINTENANCE

FY 2017-18 SEMIANNUAL ESTIMATED AMENDED EXPENDITURES AT 9-30-18 BUDGET 63,641 63,641 1,500 30,500 3,250 3,250 800 60 60

68,451

98,251

80,479 125,400 21,000 3,500 16,775 46,000

% CHANGE FROM FY 2018 AMENDED BUDGET 26.46% 100.00% 1300.00% 7.69% 0.00% 76566.67%

293,154

328.27%

FY 18-19 BUDGET

This department's budget was included in the FY 2018 Administration department budget.

A new department was created at mid-year and a budget entered.

6

CITY OF CELINA, TEXAS ADOPTED BUDGET FY 2018-2019 102-GENERAL FUND INFORMATION TECHNOLOGY

EXPENDITURES TOTAL PAYROLL EXPENSE TOTAL LEGAL & PROFESSIONAL EXP TOTAL MATERIALS & SUPPLIES TOTAL MAINTENANCE EXPENSE TOTAL UTILITY EXPENSE TOTAL MISCELLANEOUS EXPENSE

TOTAL INFORMATION TECHNOLOGY

FY 2017-18 SEMIANNUAL ESTIMATED AMENDED EXPENDITURES AT 9-30-18 BUDGET 76,112 76,112 12,000 5,050 72,250 600 3,600 1,500

81,162

166,062

314,505 10,000 14,000 260,000 3,160 250

% CHANGE FROM FY 2018 AMENDED BUDGET 313.21% 100.00% 177.23% 100.00% 100.00% 100.00%

601,915

641.62%

FY 18-19 BUDGET

This department's budget was included in the FY 2018 Administration department budget.

A new department was created at mid-year and a budget entered.

102-GENERAL FUND FINANCE

EXPENDITURES TOTAL PAYROLL EXPENSE TOTAL LEGAL & PROFESSIONAL EXP TOTAL MATERIALS & SUPPLIES TOTAL MAINTENANCE EXPENSE TOTAL UTILITY EXPENSE TOTAL MISCELLANEOUS EXPENSE

TOTAL

FY 2017-18 ESTIMATED SEMIANNUAL EXPENDITURES AMENDED AT 9-30-18 BUDGET -

-

557,127 44,500 13,956 6,100 280,214

% CHANGE FROM FY 2018 AMENDED BUDGET 100.00% 100.00% 100.00% 100.00% 100.00% 0.00%

901,897

0.00%

FY 18-19 BUDGET

Finance Department is included in the Administration Department's budget during FY 2018.

This is a new department for FY 2019

7

CITY OF CELINA, TEXAS ADOPTED BUDGET FY 2018-2019 102-GENERAL FUND LIBRARY

EXPENDITURES TOTAL PAYROLL EXPENSE TOTAL MATERIALS & SUPPLIES TOTAL MAINTENANCE EXPENSE TOTAL UTILITY EXPENSE TOTAL MISCELLANEOUS EXPENSE

TOTAL LIBRARY

FY 2017-18 SEMIANNUAL ESTIMATED AMENDED EXPENDITURES AT 9-30-18 BUDGET 202,252 201,658 12,128 10,788 9,000 8,000 10,210 9,026 30,329 29,729

263,919

259,201

228,203 9,070 5,676 32,201

% CHANGE FROM FY 2018 AMENDED BUDGET 12.83% -25.21% -100.00% -44.41% 6.17%

275,150

4.26%

FY 18-19 BUDGET

102-GENERAL FUND GENERAL SERVICES OFFICE

EXPENDITURES TOTAL PAYROLL EXPENSE TOTAL LEGAL & PROFESSIONAL EXP TOTAL MATERIALS & SUPPLIES TOTAL MAINTENANCE EXPENSE TOTAL UTILITY EXPENSE TOTAL MISCELLANEOUS EXPENSE

TOTAL GENERAL SERVICES OFFICE

FY 2017-18 SEMIANNUAL ESTIMATED AMENDED EXPENDITURES AT 9-30-18 BUDGET 268,535 303,915 37,500 32,330 13,365 13,665 12,500 12,500 13,300 8,700 31,255 27,630

376,455

398,740

170,045 7,200 10,250 6,150 28,300

% CHANGE FROM FY 2018 AMENDED BUDGET -36.68% -80.80% -23.31% -100.00% -53.76% -9.45%

221,945

-41.04%

FY 18-19 BUDGET

8

CITY OF CELINA, TEXAS ADOPTED BUDGET FY 2018-2019 102-GENERAL FUND DEVELOPMENT SERVICES

EXPENDITURES TOTAL PAYROLL EXPENSE TOTAL LEGAL & PROFESSIONAL EXP TOTAL MATERIALS & SUPPLIES TOTAL MAINTENANCE EXPENSE TOTAL UTILITY EXPENSE TOTAL MISCELLANEOUS EXPENSE

TOTAL DEVELOPMENT SVCS

FY 2017-18 ESTIMATED SEMIANNUAL EXPENDITURES AMENDED AT 9-30-18 BUDGET 1,105,323 1,124,031 412,000 362,000 61,350 65,850 59,000 54,500 41,400 38,500 113,124 110,374

1,792,197

1,755,255

1,551,844 270,000 38,700 26,000 35,500 126,300

% CHANGE FROM FY 2018 AMENDED BUDGET 40.40% -34.47% -36.92% -55.93% -14.25% 11.65%

2,048,344

14.29%

FY 18-19 BUDGET

102-GENERAL FUND ADMINISTRATION

EXPENDITURES TOTAL PAYROLL EXPENSE TOTAL LEGAL & PROFESSIONAL EXP TOTAL MATERIALS & SUPPLIES TOTAL MAINTENANCE EXPENSE TOTAL UTILITY EXPENSE TOTAL MISCELLANEOUS EXPENSE

FY 2017-18 ESTIMATED SEMIANNUAL AMENDED EXPENDITURES AT 9-30-18 BUDGET 885,733 882,734 208,200 207,387 16,681 22,080 34,450 31,950 28,100 29,400 448,097 286,334

TOTAL

1,621,261

1,459,885

661,232 185,000 20,200 5,000 22,200 142,727

% CHANGE FROM FY 2018 AMENDED BUDGET -25.35% -11.14% 21.10% -85.49% -21.00% -68.15%

1,036,359

-36.08%

FY 18-19 BUDGET

9

CITY OF CELINA, TEXAS ADOPTED BUDGET FY 2018-2019 MUNICIPAL COURT

EXPENDITURES TOTAL PAYROLL EXPENSE TOTAL LEGAL & PROFESSIONAL EXP TOTAL MATERIALS & SUPPLIES TOTAL MAINTENANCE EXPENSE TOTAL UTILITY EXPENSE TOTAL MISCELLANEOUS EXPENSE

TOTAL MUNICIPAL COURT

FY 2017-18 SEMIANNUA ESTIMATED L AMENDED EXPENDITURES AT 9-30-18 BUDGET 113,962 120,611 33,600 33,600 15,738 7,338 9,500 9,500 6,881 6,581 7,709 11,558

187,390

189,188

151,340 35,280 17,750 4,031 26,450

% CHANGE FROM FY 2018 AMENDED BUDGET 32.80% 5.00% 12.78% -100.00% -41.42% 243.11%

234,851

25.33%

FY 18-19 BUDGET

102-GENERAL FUND FIRE & EMS

EXPENDITURES TOTAL PAYROLL EXPENSE TOTAL LEGAL & PROFESSIONAL EXP TOTAL MATERIALS & SUPPLIES TOTAL MAINTENANCE EXPENSE TOTAL UTILITY EXPENSE TOTAL MISCELLANEOUS EXPENSE

FY 2017-18 SEMIANNUAL ESTIMATED AMENDED EXPENDITURES AT 9-30-18 BUDGET 2,132,564 2,132,564 37,000 37,000 93,894 93,894 165,799 165,799 69,762 69,762 152,563 152,563

TOTAL FIRE & EMS

2,651,582

2,651,582

2,519,182 54,000 131,150 145,500 41,500 164,741

% CHANGE FROM FY 2018 AMENDED BUDGET 18.13% 45.95% 39.68% -12.24% -40.51% 7.98%

3,056,073

15.25%

FY 18-19 BUDGET

10

CITY OF CELINA, TEXAS ADOPTED BUDGET FY 2018-2019 102-GENERAL FUND STREETS

EXPENDITURES TOTAL PAYROLL EXPENSE TOTAL LEGAL & PROFESSIONAL EXP TOTAL MATERIALS & SUPPLIES TOTAL MAINTENANCE EXPENSE TOTAL UTILITY EXPENSE TOTAL MISCELLANEOUS EXPENSE

TOTAL STREETS

523,157 375,100 44,500 49,000 155,600 123,412

% CHANGE FROM FY 2018 AMENDED BUDGET 0.14% 44.21% 4.07% -45.56% -10.11% 8.84%

1,270,769

5.74%

FY 2017-18 ESTIMATED SEMIANNUAL EXPENDITURES AMENDED AT 9-30-18 BUDGET 522,440 502,625 260,100 260,100 42,760 79,365 90,000 93,000 173,100 148,800 113,385 115,363

1,201,785

1,199,253

FY 18-19 BUDGET

102-GENERAL FUND POLICE

EXPENDITURES TOTAL PAYROLL EXPENSE TOTAL LEGAL & PROFESSIONAL EXP TOTAL MATERIALS & SUPPLIES TOTAL MAINTENANCE EXPENSE TOTAL UTILITY EXPENSE TOTAL MISCELLANEOUS EXPENSE

TOTAL POLICE

FY 2017-18 SEMIANNUAL AMENDED BUDGET 2,013,618 99,114 81,635 226,122 33,750 277,465

ESTIMATED EXPENDITURES AT 9-30-18 1,994,428 99,114 75,835 186,490 37,350 273,730

2,731,704

2,666,947

2,525,255 101,613 102,000 141,332 25,150 370,264

% CHANGE FROM FY 2018 AMENDED BUDGET 25.41% 2.52% 24.95% -37.50% -25.48% 33.45%

3,265,614

19.54%

FY 18-19 BUDGET

11

CITY OF CELINA, TEXAS ADOPTED BUDGET FY 2018-2019 102-GENERAL FUND PARKS & RECREATION

EXPENDITURES TOTAL PAYROLL EXPENSE TOTAL LEGAL & PROFESSIONAL EXP TOTAL MATERIALS & SUPPLIES TOTAL MAINTENANCE EXPENSE TOTAL UTILITY EXPENSE TOTAL MISCELLANEOUS EXPENSE

TOTAL PARKS & RECREATION

FY 2017-18 SEMIANNUAL ESTIMATED AMENDED EXPENDITURES AT 9-30-18 BUDGET 475,607 475,107 90,000 90,000 105,700 85,550 62,600 55,100 32,500 33,500 198,000 206,711

964,407

945,968

569,234 120,000 88,950 60,000 5,000 210,550

% CHANGE FROM FY 2018 AMENDED BUDGET 19.69% 33.33% -15.85% -4.15% -84.62% 6.34%

1,053,734

9.26%

FY 18-19 BUDGET

102-GENERAL FUND MARKETING

EXPENDITURES TOTAL PAYROLL EXPENSE TOTAL MATERIALS & SUPPLIES TOTAL MAINTENANCE EXPENSE TOTAL UTILITY EXPENSE TOTAL MISCELLANEOUS EXPENSE

TOTAL MARKETING

FY 2017-18 ESTIMATED SEMIANNUAL AMENDED EXPENDITURES AT 9-30-18 BUDGET 175,871 175,871 3,250 3,000 800 800 2,175 1,925 163,933 158,933

346,029

340,529

179,278 3,750 0 1,550 206,150

% CHANGE FROM FY 2018 AMENDED BUDGET 2% 15% -100% -29% 26%

390,728

13%

FY 18-19 BUDGET

12

CITY OF CELINA, TEXAS ADOPTED BUDGET FY 2018-2019 102-GENERAL FUND ENGINEERING

EXPENDITURES TOTAL PAYROLL EXPENSE TOTAL LEGAL & PROFESSIONAL EXP TOTAL MATERIALS & SUPPLIES TOTAL MAINTENANCE EXPENSE TOTAL UTILITY EXPENSE TOTAL MISCELLANEOUS EXPENSE TOTAL ENGINEERING

FY 2017-18 ESTIMATED SEMIANNUAL EXPENDITURES AMENDED AT 9-30-18 BUDGET 620,920 669,448 152,880 173,000 13,980 11,502 48,620 26,612 29,880 17,359 50,012 35,187

916,292

933,108

807,369 207,000 12,000 32,040 13,820 39,072

% CHANGE FROM FY 2018 AMENDED BUDGET 30.03% 35.40% -14.16% -34.10% -53.75% -21.87%

1,111,301

21.28%

FY 18-19 BUDGET

102-GENERAL FUND HUMAN RESOURCES

EXPENDITURES TOTAL PAYROLL EXPENSE TOTAL LEGAL & PROFESSIONAL EXP TOTAL MATERIALS & SUPPLIES TOTAL MAINTENANCE EXPENSE TOTAL UTILITY EXPENSE TOTAL MISCELLANEOUS EXPENSE

TOTAL

< Included in the General Services Office Department's budget >> % CHANGE FY 2017-18 FROM FY 2018 ESTIMATED SEMIANNUAL FY 18-19 AMENDED AMENDED EXPENDITURES BUDGET BUDGET AT 9-30-18 BUDGET 198,741 100.00% 100.00% 12,000 100.00% 1,000 100.00% 3,330 100.00% 59,764 100.00%

-

-

274,835

100.00%

13

WATER AND WASTEWATER FUND

14

CITY OF CELINA, TEXAS ADOPTED BUDGET FY 2018-2019

WATER & WASTEWATER FUND SUMMARY

REVENUES TOTAL FINES & FEES TOTAL INTEREST INCOME TOTAL SALES TOTAL MISCELLANEOUS REVENUE

FY 2017-18 SEMIANNUAL AMENDED BUDGET 1,868,860 190,850 8,388,419 466,792

ESTIMATED REVENUES AT 9-30-18 1,871,535 255,173 9,044,020 487,441

TOTAL WATER/WASTEWATER REVENUE

10,914,921

11,658,169

FY 2017-18 SEMIANNUAL AMENDED BUDGET 4,160,937 1,986,173 583,234 292,259 1,313,363 2,089,995 527,000

ESTIMATED REVENUES AT 9-30-18 4,275,050 1,717,382 583,234 290,185 1,313,363 2,089,995 527,000

10,952,960

10,796,208

12,374,794

861,960

0

EXPENSES WATER DEPARTMENT WASTEWATER DEPARTMENT TRASH AND RECYCLING UTILITY BILLING DEPARTMENT WATER DEBT SERVICE DEPARTMENT WASTEWATER DEBT SERVICE DEPARTMENT NON-DEPARTMENTAL ADDITIONAL PROPOSED PAYROLL COSTS TOTAL DEPARTMENTAL EXPENSES

REVENUE OVER (UNDER) EXPENSES

(38,039)

% CHANGE FY 18-19 FROM FY 2018 ADOPTED AMENDED BUDGET BUDGET 2,097,325 12% 243,750 28% 9,521,997 14% 511,722 10%

12,374,794

13%

% CHANGE FY 18-19 FROM FY 2018 ADOPTED AMENDED BUDGET BUDGET 5,181,803 25% 2,084,614 5% 690,775 18% 310,337 6% 1,319,471 0% 2,094,365 0% 603,000 14% 90,430

13%

a Estimated cost of changes in healthcare plan $75,000 and additional increase for employees with annual salary below $40K $15,430

15

CITY OF CELINA, TEXAS ADOPTED BUDGET FY 2018-2019 202-WATER AND WASTEWATER FUND WATER DEPARTMENT

EXPENSES TOTAL PAYROLL EXPENSE TOTAL LEGAL & PROFESSIONAL EXP TOTAL MATERIALS & SUPPLIES TOTAL MAINTENANCE EXPENSE TOTAL UTILITY EXPENSE TOTAL MISCELLANEOUS EXPENSE

TOTAL WATER

FY 2017-18 SEMIANNUAL AMENDED BUDGET 735,142 50,100 659,000 140,500 227,499 2,348,696

ESTIMATED EXPENSES AT 9-30-18 734,092 30,000 643,900 118,500 226,499 2,522,059

FY 18-19 ADOPTED BUDGET 877,806 30,000 722,000 130,500 227,500 3,193,997

% CHANGE FROM FY 2018 AMENDED BUDGET 19% -40% 10% -7% 0% 36%

4,160,937

4,275,050

5,181,803

25%

ESTIMATED EXPENSES AT 9-30-18 409,582 195,000 114,100 73,500 73,000 852,200

FY 18-19 ADOPTED BUDGET 456,577 10,000 121,100 141,500 76,000 1,279,437

% CHANGE FROM FY 2018 AMENDED BUDGET 10% -1850% -4% -10% 0% 26%

1,717,382

2,084,614

5%

202-WATER AND WASTEWATER FUND WASTEWATER EXPENSES

EXPENSES TOTAL PAYROLL EXPENSE TOTAL LEGAL & PROFESSIONAL EXP TOTAL MATERIALS & SUPPLIES TOTAL MAINTENANCE EXPENSE TOTAL UTILITY EXPENSE TOTAL MISCELLANEOUS EXPENSE

FY 2017-18 SEMIANNUAL AMENDED BUDGET 415,767 195,000 125,500 157,500 76,000 1,016,406

TOTAL WASTEWATER EXPENSES

1,986,173

16

CITY OF CELINA, TEXAS ADOPTED BUDGET FY 2018-2019 202-WATER AND WASTEWATER FUND TRASH AND RECYCLING

EXPENSES TOTAL TRASH AND RECYCLING EXPENSE

TOTAL

FY 2017-18 SEMIANNUAL AMENDED BUDGET 583,234

ESTIMATED EXPENSES AT 9-30-18 583,234

583,234

583,234

% CHANGE FROM FY FY 18-19 2018 ADOPTED AMENDED BUDGET BUDGET 690,775 18%

690,775

18%

202-WATER AND WASTEWATER FUND UTILITY BILLING DEPARTMENT

EXPENSES TOTAL PAYROLL EXPENSE TOTAL LEGAL & PROFESSIONAL EXP

FY 2017-18 SEMIANNUAL ESTIMATED AMENDED EXPENSES AT 9-30-18 BUDGET 186,584

182,634

FY 18-19 ADOPTED BUDGET 162,367

% CHANGE FROM FY 2018 AMENDED BUDGET -13%

-

-

-

9,700

8,810

11,290

16%

TOTAL MAINTENANCE EXPENSE

15,000

11,500

-

-100%

TOTAL UTILITY EXPENSE

16,350

16,550

13,140

-20%

TOTAL MISCELLANEOUS EXPENSE

64,625

70,691

123,540

91%

292,259

290,185

310,337

6%

TOTAL MATERIALS & SUPPLIES

TOTAL UTILITY BILLING

17

CITY OF CELINA, TEXAS ADOPTED BUDGET FY 2018-2019 202-WATER AND WASTEWATER FUND NON - DEPARTMENTAL

TRANSFERS OUT FROM WATER TOTAL NON-DEPARTMENTAL

TOTAL

FY 2017-18 SEMIANNUAL AMENDED BUDGET

ESTIMATED EXPENSES AT 9-30-18

FY 18-19 ADOPTED BUDGET

% CHANGE FROM FY 2018 AMENDED BUDGET

527,000

527,000

603,000

14%

527,000

527,000

603,000

14%

202-WATER AND WASTEWATER FUND DEBT SERVICE-WATER 501

EXPENSE TOTAL WATER DEBT SERVICE

FY 2017-18 SEMIANNUAL AMENDED BUDGET

1,313,363

ESTIMATED EXPENSES AT 9-30-18

1,313,363

FY 18-19 ADOPTED BUDGET

1,319,471

% CHANGE FROM FY 2018 AMENDED BUDGET

-0.57%

DEBT SERVICE- WASTEWATER 502

EXPENSE TOTAL WASTEWATER DEBT SERVICE

FY 2017-18 SEMIANNUAL AMENDED BUDGET

2,089,995

ESTIMATED EXPENSES AT 9-30-18

2,089,995

FY 18-19 ADOPTED BUDGET

2,094,365

% CHANGE FROM FY 2018 AMENDED BUDGET

0.21%

18

DEBT SERVICE FUND

19

CITY OF CELINA, TEXAS ADOPTED BUDGET FY 2018-2019 103-I & S FUND DEBT SERVICE

REVENUE TOTAL TAXES TOTAL CONTRIBUTIONS TOTAL INTEREST TOTAL MISCELLANEOUS REVENUE TOTAL TRANSFERS TOTAL REVENUE

EXPENDITURES TOTAL EXPENDITURES REVENUE OVER/(UNDER) EXPENDITURES

FY 2017-18 SEMIANNUAL AMENDED BUDGET 2,451,511 20,000 154,690 $

2,626,201 $

FY 2017-18 SEMIANNUAL AMENDED BUDGET $ $

ESTIMATED REVENUES AT 9-30-18 2,451,511 20,000 154,690 2,626,201 $

ESTIMATED EXPENDITURES AT 9-30-18 2,344,127 $ 2,344,127 $ 282,074 $ 282,074 $

% CHANGE FROM FY 2018 FY 18-19 AMENDED ADOPTED BUDGET BUDGET 3,360,240 37.07% 200,000 0.00% 25,000 25.00% -100.00% 0.00% 3,585,240

36.52%

% CHANGE FROM FY 2018 FY 18-19 AMENDED ADOPTED BUDGET BUDGET 3,288,122 40.27% 297,118

20

MAIN STREET FUND

21

CITY OF CELINA, TEXAS ADOPTED BUDGET FY 2018-2019 112-MAIN STREET FUND REVENUES FY 2017-18 SEMIANNUAL ESTIMATED AMENDED REVENUES AT BUDGET 9-30-18

TOTAL MAIN STREET REVENUES

67,810

66,150

FY 18-19 ADOPTED BUDGET

92,150

% CHANGE FROM FY 2018 AMENDED BUDGET

35.89%

EXPENDITURES FY 2017-18 SEMIANNUAL ESTIMATED AMENDED EXPENDITURES BUDGET AT 9-30-18

TOTAL MAIN STREET EXPENDITURES REVENUES OVER (UNDER) EXPENDITURES

FY 18-19 ADOPTED BUDGET

66,085

63,848

92,150

1,725

2,302

-

% CHANGE FROM FY 2018 AMENDED BUDGET

39.44% (0)

22

CITY OF CELINA, TEXAS ADOPTED BUDGET FY 2018-2019 112-MAIN STREET FUND REVENUES FY 2017-18 SEMIANNUAL ESTIMATED AMENDED REVENUES AT BUDGET 9-30-18 MAIN STREET REVENUES TOTAL CONTRIBUTIONS/DONATIONS TOTAL INTEREST REVENUES TOTAL TRANSFERS IN

TOTAL MAIN STREET REVENUES

67,750 60 -

66,000 150 -

67,810

66,150

112-MAIN STREET FUND EXPENDITURES

TOTAL MAIN STREET EXPENDITURES

67,000 150 25,000

92,150

-1.11% 150.00% 100.00%

35.89%

FY 2018-2019

FY 2017-18 SEMIANNUAL ESTIMATED AMENDED EXPENDITURES BUDGET AT 9-30-18 MAIN STREET EXPENDITURES TOTAL PAYROLL EXPENSE TOTAL MATERIALS & SUPPLIES TOTAL MAINTENANCE EXPENSE TOTAL UTILITY EXPENSE TOTAL MISCELLANEOUS EXPENSE

FY 18-19 ADOPTED BUDGET

% CHANGE FROM FY 2018 AMENDED BUDGET

FY 18-19 ADOPTED BUDGET

% CHANGE FROM FY 2018 AMENDED BUDGET

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

1,900 1,708 1,500 3,650 55,090

3,585 1,750 215 2,700 83,900

2.43% 0.00% -91.40% -1.82% 50.94%

66,085

63,848

92,150

39.44%

23

OTHER GOVERNMENTAL FUNDS

24

City of Celina Annual Budget

FY 2019 Major Equipment Replacement Fund

113 Revenues

FY 2018

FY 2018

Budget Transfers In from GF

$

Transfers In from Water/Sewe

FY 2019

Projected

544,945

$

544,945

FY 2019

FY 2019

Budget/Projected

Budget/Projected

$ Change

% Change

Budget $

566,097

$

21,152

4%

226,834

226,834

260,231

$

33,397

15%

6,900

8,500

8,500

$

-

0%

Interest Income Fire and Police Fees Sale of Fixed Assets Total Revenues

$

Expenditures Police Equip/Vehicles

778,679

$

780,279

$

834,828

$

-

$

54,549

7%

FY 2018

FY 2018

FY 2019

Budget/Projected

Budget/Projected

Budget

Projected

Budget

$ Change

% Change

$

83,660

$

83,660

Fire Equipment

$

-

Parks Equipment

-

Streets Equipment/Vehicles

290,000 -

-

118,000

$

206,340

$ $

118,000

247% 0% 100%

85,000

85,000

35,000

$

(50,000)

-59%

Facilities-Roof Repairs

183,215

183,215

-

$

(183,215)

-100%

Water

160,000

174,000

55,000

$

(119,000)

-68%

80,000

80,000

280,000

$

200,000

250%

$

172,125

28%

Wastewater Other Expenses Total Expenditures

$

591,875

$

605,875

$

778,000

Revenues less Expenditures

$

186,804

$

174,404

$

56,828

810,927

$

810,927

$

985,331

997,731

$

985,331

$ 1,042,159

Beginning Fund Balance Other Financing Sources (Uses) Ending Fund Balance

$

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:

FY 2019

PARKS DEPT-TOP DRESSER

$

28,000

PARKS-VAC AND VERDICUTTER

$

40,000

PARKS-7 GANG

$

5,000

PARKS-7 GANG PULL BEHIND

$

45,000

STREETS-FORD F150 EC

$

35,000

POLICE-3 CHEVY TAHOES

$

217,500

POLICE-1 FORD INTERCEPTOR

$

72,500

WATER-CHEVY C2500

$

55,000

WW-JOHN DEERE BACKHOE

$

125,000

WW-CHEVY C1500

$

30,000

WW-PIPEHUNTER JETTER

$

125,000

Total-All Departments

$

778,000

*or equivalent vehicle

25

Major Budget Items: FY 2019 a. 4 NEW VEHICLES FOR DEVELOPMENT SERVICES (4 FTEs)

$

136,000

b. BUNKER GEAR FOR 6 NEW FIREFIGHTERS

$

33,000

c. 2018 FORD F-150 FOR FIRE DEPT

$

45,250

d. FUEL TRAILER FOR STREETS

$

15,000

e. MATERIAL BIN COVER FOR STREETS DEPT

$

16,000

f. CID NEW VEHICLE-POLICE

$

55,000

g. 3 NEW POLICE VEHICLES FOR 6 OFFICERS

$

217,500

$

517,750

26

CITY OF CELINA, TEXAS ADOPTED BUDGET FY 2018-2019 123 INTEGRITY FUND **NEW FUND**

REVENUE

FY 2017-18 SEMIANNUAL AMENDED BUDGET

ESTIMATED REVENUES AT 9-30-18

FY 18-19 ADOPTED BUDGET

% CHANGE FROM FY 2018 AMENDED BUDGET

TOTAL MISCELLANEOUS REVENUE

-

-

88,000

100.00%

TOTAL INTEREST TOTAL REVENUE

-

-

1,000 89,000

100.00% 100.00%

EXPENDITURES

FY 2017-18 SEMIANNUAL ESTIMATED AMENDED EXPENDITURES BUDGET AT 9-30-18

MISCELLANEOUS EXPENSE

TOTAL EXPENDITURES

-

-

-

-

FY 18-19 ADOPTED BUDGET

% CHANGE FROM FY 2018 AMENDED BUDGET

-

0.00%

-

0.00%

The Integrity Fund is a new fund created during FY 2019. It is funded with revenues from water tower leases.

27

CITY OF CELINA, TEXAS ADOPTED BUDGET FY 2018-2019 207- SPECIAL ASSESSMENT REVENUE FUND

REVENUE TOTAL REVENUE

FY 2018 AMENDED BUDGET 557,675

ESTIMATED REVENUES AT 9-30-18 555,675

FY 18-19 ADOPTED BUDGET 556,220

FY 18-19 FY 2018 ESTIMATED ADOPTED AMENDED EXPENDITURES BUDGET BUDGET AT 9-30-18 EXPENDITURES TOTAL TRANSFERS OUT 555,175 555,175 553,720 TOTAL REVENUE OVER/(UNDER) EXPENDITURES $ 2,500 $ 2,500

% CHANGE FROM FY 2018 AMENDED BUDGET -0.26%

% CHANGE FROM FY 2018 AMENDED BUDGET -0.26%

28

CAPITAL IMPROVEMENT PROJECTS

29

City of Celina Annual Budget

CIP BUDGET SUMMARY 105

FUND # Budget FY 18-19 BEGINNING BALANCE, 10/1/2018 REVENUES Bond Sale Proceeds Contributions & Other Fees Interest Income Intergovernmental Transfers TOTAL REVENUES EXPENDITURES Project Appropriations Transfers Other CIP Costs TOTAL EXPENDITURES ENDING BALANCE, 9/30/2019

106

107

108

109

111

Fire Street Roadway Park Park Facilities Improvement Construction Impact Fees Construction Fees Improvement $ 7,785,970 $ 7,539,653 $ 518,362 $ 416,730 $ 1,274,992 $ 8,179,094

$

$ $

12,000

70,000

-

$ $

1,500 100,000

40,000

40,000

12,000 $

70,000 $

-

$

101,500 $

40,000 $

40,000

-

$

500,000

7,561,555

6,761,660

7,561,555 $ 236,415 $

6,761,660 $ 847,993 $

$ 518,362 $

-

7,805,000

500,000 $ $ 18,230 $ 1,314,992 $

7,805,000 414,094

CIP BUDGET SUMMARY FUND # Budget FY 18-19 BEGINNING BALANCE, 10/1/2018 REVENUES Bond Sale Proceeds Contributions & Other Fees Interest Income Intergovernmental Transfers TOTAL REVENUES EXPENDITURES Project Appropriations Transfers Other CIP Costs TOTAL EXPENDITURES ENDING BALANCE, 9/30/2019

121

205

Road Capital Recovery Fund $ 251,750

-

$

-

$

-

$ $

206

Utility Utility Construction Impact Fee 37,482,824 $ 1,990,586

$ 251,750 $

208 Stormwater Drainage Fee 337,891

209

210

Water Capital Recovery Fund 186,000

Sewer Capital Recovery Fund 201,000

Total 66,164,852

180,000 $

44,000

395,000 1,000

-

-

180,000 $

44,000

396,000

-

-

395,000 388,500 100,000 883,500

112,077

-

-

$ 52,740,292

30,000,000

30,000,000 $ 7,662,824 $

$ 2,034,586 $

112,077 $ 621,814 $

$ 186,000 $

$ 52,740,292 201,000 $ 14,308,060

30

City of Celina Annual Budget

FY 2019

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 FY15-16

$

Actual FY16-17

1,676,000

Budget FY17-18

835,000

$

329 $ $

14,395 $ 595,432

$

1,676,329 $

1,444,827 $

$

1,283,043

873,143 $

$ $ $

1,283,043 $ 393,286 $ $

873,143 $ 571,684 $ 393,286 $

$

393,286 $

964,970 $

EOY Estimate FY17-18 7,500,000

13,000

9,000

13,000 $7,509,000 $ 743,000

Budget FY18-19 12,000

12,000

688,000 $ 7,561,555

743,000 $ 688,000 $ 7,561,555 (730,000) $6,821,000 $(7,549,555) 964,970 $ 964,970 $ 7,785,970 234,970 $7,785,970 $

236,415

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 2019 Project Appropriations are current projects that are continuing on from FY 2018. 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.

31

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 FY15-16

Actual FY16-17

Budget FY17-18

Budget FY18-19

$

977,002 $

$

39,425 $ 145,950 292,000 1,454,377 $

2,466,234 $

2,038,560

1,827,998

$

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

1,827,998 $ 638,236 5,259,261 $

4,354,177 650,000 $ 5,559,255 $ 6,761,660 (585,000) 1,642,156 (6,691,660) 5,897,497 5,897,497 7,539,653

$

5,259,261 $

5,897,497 $

5,312,497 $ 7,539,653 $

$

2,420,000

EOY Estimate FY17-18

46,234 $

6,219,060 65,000

70,000

912,351 65,000 $ 7,201,411 $ 650,000

1,205,078

70,000

70,000 6,761,660

847,993

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 2019 Project Appropriations are current projects that are continuing on from FY 2018. 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.

32

ROADWAY IMPACT FEES

107

STATEMENT OF REVENUES AND EXPENDITURES REVENUES Contributions/Impact Fees Interest Income Transfers TOTAL REVENUES EXPENSES Project Appropriations TOTAL EXPENDITURES NET INCOME BEGINNING FUND BALANCE ADJUSTMENTS ENDING FUND BALANCE

Actual FY15-16

$

Actual FY16-17

Budget FY17-18

EOY Estimate FY17-18

Budget FY18-19

24,757

262,901 1,024

400,000 3,600

400,000 3,600

-

24,757 $

263,925 $

403,600 $

403,600 $

-

-

80,920

40,000

93,000

-

$ $ $

$ 24,757 $ $

80,920 $ 183,005 $ 24,757 $

40,000 $ 363,600 $ 207,762 $

93,000 $ 310,600 $ 207,762 $ 518,362

$

24,757 $

207,762 $

571,362 $

518,362 $ 518,362

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.

33

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 FY15-16

Actual FY16-17 $

$

-

$

290 $

$

475,290 $

$

$

-

$

-

EOY Estimate FY17-18

475,000

63,360

$

Budget FY17-18

Budget FY18-19

2,500

2,300

2,500 $

2,300 $ 101,500

-

-

1,500 100,000

500,000

$

63,360 $ 411,930 $

$ $ 500,000 2,500 2,300 (398,500) 411,930 $ 414,430 $ 416,730

$

411,930 $

414,430 $ 416,730 $ 18,230

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.

34

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 FY15-16

$

Actual FY16-17

Budget FY17-18

EOY Estimate FY17-18

2,008,809 13,871 500,000

1,011,625 30,095

800,000 40,000

2,522,680 $

1,041,720 $

840,000 $ 1,308,000 $

1,260,000 48,000

Budget FY18-19

40,000

40,000

2,326,875

$

$ 2,326,875 $ 195,805 $

230,000 $ 230,000 $ 811,720 195,805 $

886,533 108,000 154,000 108,000 $ 1,040,533 $ 732,000 267,467 40,000 1,007,525 $ 1,007,525 $ 1,274,992

$

195,805 $

1,007,525 $

1,739,525 $ 1,274,992 $ 1,314,992

$

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.

35

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

Actual FY15-16

$

111 Actual FY16-17

EOY Estimate FY17-18

1,856,998 4,022

658,000 4,648

8,500

1,861,020 $

$ 662,648 $

8,500 $ 7,558,500 $

2,292,850 199,978

400,663

$

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

400,663 $ 261,985 546,609 $

$

546,609 $

808,594 $

$

Budget FY17-18

575,000

7,555,000 3,500

188,000

Budget FY18-19

40,000

40,000 7,805,000

575,000 $ 188,000 $ 7,805,000 (566,500) 7,370,500 (7,765,000) 808,594 808,594 8,179,094 242,094

8,179,094

414,094

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 2019 Project Appropriations are current projects that are continuing on from FY 2018. 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.

36

ROAD CAPITAL RECOVERY FUND STATEMENT OF REVENUES AND EXPENDITURES REVENUES Fees Interest Income Intergovernmental Transfers TOTAL REVENUES EXPENSES Project Appropriations Transfers Other CIP Costs TOTAL EXPENDITURES NET INCOME BEGINNING FUND BALANCE ADJUSTMENTS ENDING FUND BALANCE

121

Actual FY15-16

$

Actual FY16-17

-

$

-

***NEW FUND*** Budget EOY Estimate FY17-18 FY17-18

$

125,000 200

277,000 750

125,200 $

277,750 $

Budget FY18-19

-

-

$

$

-

-

$

$

$ 125,200 -

26,000 26,000 $ 251,750 -

251,750

$

125,200

251,750

251,750

$

$

-

$

-

The Road Capital Recovery Fund was created mid-year FY 2018. The fund is for the accounting of fees collected by the City through developer agreements for use in City road infrastructure improvements.

This fund has no staffing at this time.

The City takes a conservative approach and does not budget for Road Capital Recovery Fees. At mid year, the City may amend the budget and Fund 121 fees are budgeted at that time.

37

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

Actual FY15-16

205 Actual FY16-17

Budget FY17-18

22,177,441 $ 5,241,086 1,466 379,687 22,178,907 $ 5,620,773 $

EOY Estimate FY17-18 $ 34,795,000

70,000 275,000

70,000 275,000

180,000

345,000

35,140,000

180,000

11,341,902 8,009,136 11,017,500 8,000,000 2,054,747 13,396,649 $ 8,009,136 $ 11,017,500 $ 8,000,000 $ 8,782,258 (2,388,363) (10,672,500) 27,140,000 3,948,929 $ 12,731,187 $ 10,342,824 $ 10,342,824 $ 12,731,187

10,342,824

Budget FY18-19

(329,676)

37,482,824

30,000,000

30,000,000 (29,820,000) 37,482,824 7,662,824

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 2019 Project Appropriations are current projects that are continuing on from FY 2018. 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

38

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 FY15-16

Actual FY16-17

Budget FY17-18

EOY Estimate FY17-18

Budget FY18-19

800,100 1,366,400 11,960

2,244,287 30,653

820,000 32,000

509,978 2,688,438 $

2,274,940 $

852,000 $ 1,561,000 $

$

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

2,286,900 2,286,900 $ (11,960) 1,947,546 $

950,000 1,506,000 950,000 $ 1,506,000 $ (98,000) 55,000 44,000 1,935,586 $ 1,935,586 $ 1,990,586

$

1,947,546 $

1,935,586 $

1,837,586 $ 1,990,586 $ 2,034,586

$ $

$

1,500,000 61,000

44,000

44,000

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. At mid year, the City may amend the budget and impact fees budgeted at that time.

The Utility Impact Fees Fund is included in the Water/Sewer Fund financials section of the CAFR.

39

STORMWATER DRAINAGE FEES STATEMENT OF REVENUES AND EXPENDITURES REVENUES Stormwater Fees Interest Income Intergovernmental Transfers TOTAL REVENUES EXPENDITURES Project Appropriations Transfers Other CIP Costs TOTAL EXPENDITURES NET INCOME BEGINNING FUND BALANCE ADJUSTMENTS ENDING FUND BALANCE

208

Actual FY15-16

$

$

Budget FY17-18

EOY Estimate Budget FY17-18 FY18-19

126,978 220

327,226 748

375,000 700

127,198 $

327,974 $

375,700 $ 391,000 $ 396,000

269,188

350,000

723 9,093 $ 118,105 -

269,188 $ 58,786 118,105

350,000 $ 230,000 $ 112,077 25,700 161,000 283,923 176,891 176,891 337,891

118,105 $

176,891 $

202,591

8,370

$

Actual FY16-17

390,000 1,000

230,000

337,891

395,000 1,000

112,077

621,814

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 drainage projects.

40

WATER CAPITAL RECOVERY FUND INCOME STATEMENT REVENUES 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 $

209

Actual FY15-16

Actual FY16-17

***NEW FUND*** Budget EOY Estimate FY17-18 FY17-18 250,000 250

Budget FY18-19

185,000 1,000

-

$

-

$

250,250 $ 186,000 $

-

$

$

$

-

$

$ $ 250,250 186,000 $ $

186,000

$

-

$

250,250 $ 186,000 $

186,000

-

-

The Water Capital Recovery Fund was created mid-year FY 2018. The fund is for the accounting of fees collected by the City through developer agreements for use in City water infrastructure improvements.

This fund has no staffing at this time.

The City takes a conservative approach and does not budget for Water Capital Recovery Fees. At mid year, the City may amend the budget and Fund 209 fees are budgeted at that time.

41

SEWER CAPITAL RECOVERY FUND INCOME STATEMENT REVENUES 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 $

210

Actual FY15-16

Actual FY16-17

***NEW FUND*** Budget EOY Estimate FY17-18 FY17-18 225,000 260

Budget FY18-19

200,000 1,000

-

$

-

$

225,260 $ 201,000 $

-

$

$

$

-

$

$ $ 225,260 201,000 $ $

201,000

$

-

$

225,260 $ 201,000 $

201,000

-

-

The Sewer Capital Recovery Fund was created mid-year FY 2018. The fund is for the accounting of fees collected by the City through developer agreements for use in City sewer infrastructure improvements.

This fund has no staffing at this time.

The City takes a conservative approach and does not budget for Sewer Capital Recovery Fees. At mid year, the City may amend the budget and Fund 210 fees are budgeted at that time.

42

COMPONENT UNITS CEDC and CCDC

43

CITY OF CELINA, TEXAS ADOPTED BUDGET FY 2018-2019 CELINA ECONOMIC DEVELOPMENT CORPORATION

REVENUE SALES TAX OTHER REVENUES TOTAL MISCELLANEOUS REVENUE INTEREST TOTAL INTEREST TOTAL REVENUE

EXPENDITURES

ESTIMATED REVENUES AT 9-30-18

FY 18-19 ADOPTED BUDGET

% CHANGE FROM FY 2018 AMENDED BUDGET

602,500

20.50%

500,000

578,892 578,892

602,500

20.50%

1,950

8,000

5,000

156.41%

1,950 501,950

8,000 586,892

5,000 607,500

156.41%

FY 2017-18 SEMIANNUAL AMENDED BUDGET 500,000

FY 2017-18 SEMIANNUAL ESTIMATED FY 18-19 AMENDED EXPENDITURES ADOPTED BUDGET AT 9-30-18 BUDGET

% CHANGE FROM FY 2018 AMENDED BUDGET

PERSONNEL LEGAL & PROFESSIONAL MATERIALS & SUPPLIES MAINTENANCE UTILITIES OTHER EXPENSES

150,262 4,000 725 3,000 5,225 31,040

157,035 400 650 1,200 2,500 20,000

192,661 17,000 5,000 4,500 4,950 328,437

28.22% 325.00% 589.66% 50.00% -5.26% 958.11%

TOTAL EXPENSES NET INCOME/(LOSS)

194,252 307,698

181,785 405,107

552,548 54,952

184.45%

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CITY OF CELINA, TEXAS ADOPTED BUDGET FY 2018-2019 CELINA COMMUNITY DEVELOPMENT CORPORATION

REVENUE

FY 2017-18 SEMIANNUAL AMENDED BUDGET

ESTIMATED REVENUES AT 9-30-18

FY 18-19 ADOPTED BUDGET

% CHANGE FROM FY 2018 AMENDED BUDGET

SALES TAX

500,000

578,892

602,500

20.50%

TOTAL MISCELLANEOUS REVENUE

500,000

578,892

602,500

20.50%

1,500

8,000

9,500

533.33%

1,500 501,500

8,000 586,892

9,500 612,000

533.33%

INTEREST TOTAL INTEREST TOTAL REVENUE

EXPENDITURES

FY 2017-18 SEMIANNUAL ESTIMATED AMENDED EXPENDITURES BUDGET AT 9-30-18

FY 18-19 ADOPTED BUDGET

% CHANGE FROM FY 2018 AMENDED BUDGET

TRANSFERS OUT

200,000

200,000

200,000

0.00%

TOTAL EXPENSES NET INCOME/(LOSS)

200,000 301,500

200,000 386,892

200,000 412,000

0.00%

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City of Celina Annual Budget

FY 2019 Authorized Full Time Employees (FTE)

Function/Program

Projected Adopted FY 2018 FY2019

Dept.

FY 2012

FY 2013

FY 2014

FY 2015

FY 2016

FY2017

FY2018

500 501 502 507 508 509 510 511 512 513 514 515 516 517 519 520 521

N/A N/A N/A N/A 1 1 4.5 2 1 11 3.5 6 3 0 0 0 N/A

N/A N/A N/A N/A 2 1 5 4 1 11 4 8 4 1 0 0 N/A

N/A N/A N/A N/A 2 1 6 4 1 11 4 9 4 0 0 0 N/A

N/A N/A N/A N/A 2 1 6 5 1 11 6 12 5 0 1 0 N/A

N/A N/A N/A N/A 2.5 2 9 6 1 16 7 17 5 0 2 4 N/A

N/A N/A N/A N/A 2.5 3 10 6 2 19 7 19 7 0 2 6 N/A

N/A N/A N/A N/A 3.5 3 16 9 2 22 7 21 7 0 2 6 N/A

2 1 1 N/A 3.5 4 15 8 2 22 7 21 7 0 2 6 2

33

41

42

50

71.5

84

98.5

103.5

117

4 2 0

4 2 0

4 2 0

8 3 0

10 4 0

10.5 5.5 3.5

14.0 8.0 4.0

14.0 8.0 4.0

14.0 8.0 5.0

Total Water and Wastewater Fund

6

6

6

11

14

20

26.0

26.0

27.0

Total FTE -All Funds

39

47

48

61

86

103

125

129.5

144.0

Information Technology GIS Facilities Maintenance Finance Library General Services Development Services Administration Municipal Court Fire & EMS Streets Police Parks Main Street* Marketing Engineering Human Resources

Total General Fund Water Wastewater Utility Billing

521 522 524

3.5 1 1 6 3.5 2 18 4 2.5 26 7 25 7.5 0 2 6 2

*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.

A department was created for Finance apart form Administration during FY 2019 A department was created for Human Resources apart from General Services during FY 2019 New departments were created for Information Technology, GIS and Facilities Maintenance for FY 2019

46