ANNUAL BUDGET FISCAL YEAR 2019-2020
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City of Celina Table of Contents GFOA Budget Award ..................................................................................................................................... 1 Truth-In-Taxation Statement ........................................................................................................................ 2 Budget Cover Page........................................................................................................................................ 3 Reader’s Guide.............................................................................................................................................. 4 City Manager’s Message ............................................................................................................................... 6 Budget Message ......................................................................................................................................... 13 Organizational Chart ................................................................................................................................... 26 City Profile .................................................................................................................................................. 27 Budget Summary ........................................................................................................................................ 39 All Funds Statements .................................................................................................................................. 49 Governmental Funds General Fund General Fund – Revenue & Expenditure Summary................................................................................. 54 General Fund – Revenues................................................................................................................... 56 General Fund – Expenditures ............................................................................................................. 57 General Fund Departments GIS Department .............................................................................................................................. 59 Facilities Department ...................................................................................................................... 60 IT Department ................................................................................................................................ 61 Finance Department ....................................................................................................................... 62 Library Department......................................................................................................................... 63 City Secretary Department.............................................................................................................. 64 Development Services Department................................................................................................. 65 Administration Department ............................................................................................................ 66 Municipal Court Department .......................................................................................................... 67 Fire & EMS Department .................................................................................................................. 68 Street Department .......................................................................................................................... 69 Police Department .......................................................................................................................... 70 Parks & Recreation Department...................................................................................................... 71 Community Relations Department .................................................................................................. 72 Engineering Department ................................................................................................................. 73 Human Resources Department ....................................................................................................... 74 Special Revenue Funds Special Revenue Funds – Revenue & Expenditure Summary .................................................................. 75 Parks Fee Fund - Revenue & Expenditure Summary............................................................................ 76 Main Street Fund - Revenue & Expenditure Summary ........................................................................ 77 Vehicle & Equipment Replacement Fund (VERF) – Summary .............................................................. 78 Court Security Fund - Revenue & Expenditure Summary .................................................................... 79 Court Technology Fund - Revenue & Expenditure Summary ............................................................... 80 Capital Acquisition Fund - Revenue & Expenditure Summary.............................................................. 81 Road Impact Fee Fund – Revenue & Expenditure Summary................................................................ 82 Road Capital Recovery Fee Fund - Revenue & Expenditure Summary ................................................. 83 Technology Fund - Revenue & Expenditure Summary......................................................................... 84 Integrity Fund - Revenue & Expenditure Summary ............................................................................. 85 Debt Service Funds Debt Service Fund – Revenue & Expenditure Summary ......................................................................... 87
City of Celina Table of Contents Proprietary Funds Proprietary Funds – Revenue & Expense Summary................................................................................... 90 Water-Wastewater Fund Water-Wastewater Fund – Revenue & Expense Summary ..................................................................... 91 Water-Wastewater Fund – Revenues ................................................................................................. 93 Water-Wastewater Fund – Expenses.................................................................................................. 94 Water-Wastewater Fund Departments Non-Departmental.......................................................................................................................... 96 Water Distribution Department ...................................................................................................... 97 Wastewater Collection Department ................................................................................................ 98 Utility Billing Department................................................................................................................ 99 Trash & Recycling Department .......................................................................................................100 Debt Service...................................................................................................................................101 Drainage Fund – Revenue & Expense Summary .......................................................................................102 Utility Impact Fee Fund – Revenue & Expense Summary .........................................................................103 Water Capital Recovery Fee Fund – Revenue & Expense Summary ..........................................................104 Wastewater Capital Recovery Fee Fund – Revenue & Expense Summary .................................................105 Bond Funds Capital Improvement Program Summary .................................................................................................107 Bond Funds – Revenue & Expenditure Summary .....................................................................................110 2012 Bond Fund – Revenue & Expenditure Summary ...........................................................................111 2014 Bond Fund – Revenue & Expenditure Summary ...........................................................................112 2015 Bond Fund – Revenue & Expenditure Summary ...........................................................................113 2016 Bond Fund – Revenue & Expenditure Summary ...........................................................................114 2017 Bond Fund – Revenue & Expenditure Summary ...........................................................................115 2018 Bond Fund – Revenue & Expenditure Summary ...........................................................................116 2019 Bond Fund – Revenue & Expenditure Summary ...........................................................................117 Economic Development Funds Economic Development Corporation – Rev & Expenditure Summary .......................................................119 Community Development Corporation – Rev & Expenditure Summary ....................................................121 Appendices Staffing Summary ....................................................................................................................................123 Long Term Financial Plan .........................................................................................................................124 Water Rates ............................................................................................................................................126 Major Employers .....................................................................................................................................128 Top Ten Water Customers.......................................................................................................................129 Top Ten Property Taxpayers ....................................................................................................................130 Glossary ..................................................................................................................................................131 Department Descriptions ........................................................................................................................135
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City of Celina Fiscal Year 2019-2020 Budget Cover Page This budget will raise more revenue from property taxes than last year's budget by an amount of $401,672, which is a 4.09 percent increase from last year's budget. The property tax revenue to be raised from new property added to the tax roll this year is $1,451,323. The members of the governing body voted on the budget as follows: FOR:
Justin Steiner, Wayne Nabors, Andy Hopkins, Carmen Roberts, Mindy Koehne, Chad Anderson
AGAINST: PRESENT and not voting: Mayor Sean Terry ABSENT:
Property Tax Rate Comparison Property Tax Rate: Effective Tax Rate: Effective Maintenance & Operations Tax Rate: Rollback Tax Rate: Debt Rate:
2019-2020 $0.645000/100 $0.633998/100 $0.378862/100 $0.600487/100 $0.191317/100
2018-2019 $0.645000/100 $0.623353/100 $0.407236/100 $0.699398/100 $0.259584/100
Total debt obligation for City of Celina secured by property taxes: $43,935,000
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Budget Cover Page
Budget Cover Page
City of Celina Annual Budget Adopted September 10, 2019 For the fiscal year October 1, 2019 through September 30, 2020 City Leadership Sean Terry
(Mayor)
Chad Anderson
(Mayor Pro Tem/Place #6)
Justin Steiner
(Place #1)
Wayne Nabors
(Place #2)
Andy Hopkins
(Place #3)
Carmen Roberts
(Place #4)
Mindy Koehne
(Place #5)
Prepared and submitted by: Jason Laumer
City Manager
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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 2019-20 is compared with actual results from the two prior years and with a projection for the current year, 2018-19, 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. Adopted 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: All Funds Summary General Fund Special Revenue Funds: • • • • • • • • • •
Park Fees Fund Main Street Fund Vehicle & Equipment Replacement Fund Court Security Fund Court Technology Fund Capital Acquisition Fund Road Impact Fee Fund Road Capital Recovery Fee Fund Technology Fund Integrity Fund
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Reader’s Guide
Debt Service Fund Proprietary Funds: • • • • •
Water-Wastewater Fund Drainage Fund Utility Impact Fee Fund Water Capital Recovery Fee Fund Wastewater Capital Recovery Fee Fund
Bond Funds Economic Development Fund Community Development Fund
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Letter of Transmittal City Manager’s Message Budget Message
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City Manager’s Message September 10, 2019 Mayor and Council: Fiscal year 2018-19 turned out to be a busy year! Council’s ten major goals in the 2018-2020 Strategic Plan provided staff direction and priorities. We Shared our Story through increased online visibility through social media and other online media, Town Hall meetings, and initiated the Engage Celina online engagement platform. We continued to Plan the City by adopting a Strategic Plan, a Trails Master Plan, a Downtown Master Plan and started the Comprehensive and Parks Master Plans. We adopted an annexation policy to adapt to state legislative challenges to local control. In order to Enhance Quality of Life in Celina, we began pump station and downtown treatment plant upgrades, and completed an Upper Trinity Regional Water District (UTRWD) sewer expansion and an elevated water tower in Bluewood. We initiated the Old Celina Park expansion design and increased the City’s bond rating, saving taxpayers millions of dollars in interest costs. We grew the quantity and quality of special events, bringing more residents together in the “beating heart” of the city, Downtown. We continued to Beautify and Brand Celina through a fantastic tagline and branding strategy. In Supporting & Growing Emergency Services, we purchased a Central Police Station site, secured a multi-million dollar grant to hire 18 new firefighters, hired 6 police officers and a new fire station. We took steps to Preserve, Enhance, Revitalize & Grow Downtown through the remodels of the EDC, Annex/Council Chambers and City Hall to accommodate service growth, and by beginning grant programs for Downtown and Neighborhood/HOA improvements. Our Downtown Plan won the State TX-APA award for our Downtown Master Plan. We created a Downtown Tax Increment Reinvestment Zone (TIRZ), and watched 7 new businesses successfully kick off in the Downtown. We engaged the public on the Downtown Master Plan, initiated clean up days and drainage improvements, and purchased land for a future City Square.
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City Manager’s Message We began working with Tender Smokehouse and Carmella Winery to set the vision for a downtown patio between their respective restaurants, and we revised zoning standards. We made strategic land purchases to guarantee family recreation space for residents and secure a bright future for downtown. In order to Attract & Cultivate the Right Development in the Right Places, we approved several Public Improvement District (PID) enhancements, reworked more than a dozen development agreements, and executed four more. We issued nearly 1,300 residential home permits, improved relations with the Dallas Builders Association, and revised zoning standards. In order to Develop a Highly Advanced Tech & Mobility Infrastructure, gigabit fiber was extended to nearly the entire city, with completion planned this upcoming year. We’ve also coordinated with cellular providers to increase cell service by adding cell sites to water towers, repaired or rehabilitated more than 150,000 square feet of pavement, and developed faster, smarter utilities technology to enhance services to tech savvy customers. We have Pursued Innovative Learning Partnerships by developing a Boards & Commissions policy, strengthening communications and relationships with Celina HOAs, Chamber of Commerce, the Celina ISD, Denton and Collin County, Marilee and Mustang Utility Districts. Finally, we are continuing research and development and cataloging agricultural assets in order to Create & Encourage Agritourism Opportunities, and have built agritourism into our branding strategy and guidelines. We are proud of what’s been accomplished so far. Now, onward to Fiscal Year 2019-2020! REVENUE OPPORTUNITIES The past year has provided the City of Celina revenue opportunities that the City will continue to monitor and cultivate in the coming year. Some of those opportunities include a stabilization of permit revenue where other cities have seen a decline, a planned and prepared for statewide 3.5% revenue cap starting in 2020-21, and Tax Increment Reinvestment Zone (TIRZ) contributions, which will continue to drive the City’s strong economic development forward.
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City Manager’s Message
After several years of increasing revenues from issuance of home permits, permit revenues have begun to even out. This levelling of permits confirms the trend that Celina’s numbers are not declining as other north Texas Cities have experienced over the past year. The 2018-19 Fiscal Year saw 1,280 permits issued, and the budget estimates 1,300 permits in keeping with the projected trend of permits. Because permit fees are an important source of revenues for any growing city, it is important that Celina remains fiscally conservative when budgeting. Additionally, during the 2019 session, the Texas Legislature lowered the 8% rollback cap for property taxes to 3.5%. Because this reduction applies only to existing property, Celina benefits from the rapid growth of new construction, which is not subject to the rollback. City of Celina’s total taxable value grew approximately $246 million from the prior year’s certified values, from $1.5 billion to $1.75 billion, an overall increase of 16.4%. Of this increase, $225 million came from new construction, $1.6 million from annexation, and $172 million from an increase in taxable values of existing properties. Although this change does not take effect until Fiscal Year 2020-21, The City is building its long term plans to take into account the possible reduction. Due to location, cost and schools, Celina is the choice community to accommodate the existing demand of growth now and into the future. Currently, the City has ten active TIRZ’s, all of which draw various percentages of revenue from increased property valuation away from revenues available to the City. Because the TIRZ funding is attached to valuation growth, the amount of foregone revenue to the City continues to increase annually in correlation to increases in value. Celina’s forward growth thinking enables an undercurrent of strong economic development tools. The TIRZ are factored into all budgets, each being carefully considered and calculated into the cost/benefit analysis for the City. Celina has also taken advantage of many grant opportunities available to the City. In addition to the $2.5 million firefighter staffing grant the City was awarded last fiscal year, Celina was also awarded more than $2 million in grants ranging from drought resiliency projects, park land purchases, firefighter safety gear, and a state grant to the Police Department that allowed for the hiring of the Family Violence and Sexual Assault Investigator with minimal cost to the City.
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City Manager’s Message
FY 2019-20 PRIORITIES: Emergency Services With the hiring of the Family Violence and Sexual Assault Investigator and a CID sergeant, Celina is able to continue to provide for the growing the law enforcement needs of a rapidly growing city. Other Police Department goals include launching the concept and design for a future Central Police Station, establishing an Officer Wellness and Resiliency program, and continuing to implement a positive organizational culture at the Department, which has already attracted several excellent officers to work for the City. Like the Police Department, the Fire Department continues to grow to meet the needs of protecting life and property in Celina. After the previous fiscal year’s construction of Fire Station #2, staff has begun to move forward on the concept and master plan design for Fire Station #3, to be located in the Sutton Fields subdivision, improving service to the southwestern quadrant of the City. The department will seek out grant funding for additional outdoor warning sirens, and revise staffing and response plans as the next two stations come on line. The opening of Station 2 and design of Station 3 makes a historical mark on the City of Celina’s growth timeline. Long-Range Planning This budget year, staff has included a Five-Year Financial plan to help account for the impact of revenue sources such as the Staffing for Adequate Fire Emergency Response (SAFER) Grant, impact of Tax Increment Reinvestment Zones, stabilization of permit revenues, and the forecasting of the 3.5% revenue cap. This plan will help project and anticipate changes in revenues, expenditures and changes in service levels.
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City Manager’s Message Water/Wastewater Revenue assumptions for the W/WW connections and meters are based on 1,040 new single family residential homes with small provisions for new businesses. Based on an estimated increase in the number of new water connections, the adopted FY19-20 budget includes an increase of the following over estimated year end for FY18-19: 10% for water, 10% for wastewater, 10% for trash and recycling revenues. The FY19-20 budget includes $2.8 million in impact fees, sewer capacity fees & drainage fees to fund increasing debt (which will decrease annually as sales revenue grows, to eliminate dependence on non-recurring revenues). No new staff are budgeted for the Water/Wastewater departments. Smart Budgeting This budget includes several vehicles and mowers for Parks, and truck for Streets, and IT server, and a truck for the Water department. In addition, to balance out the cyclical nature of permit revenues, staff is proposing to begin contributing to an Economic Stabilization Fund that the City will set aside gradually, with the goal of covering 50% of permit revenues. This is a fiscally conservative approach, which will protect City services in challenging economic environments. CIP/Infrastructure Capital projects slated for this budget year are broken into two categories: general obligation debt and utility supported debt. The general obligation supported funding, design and construction of Old Celina Park, Glendenning Parkway, Annex renovations, EDC remodel, Police Facility site acquisition, and Parvin Road. Utility debt funded design and construction includes Colorado Street Drainage, Downtown Elevated Storage Tank Rehabilitation, Celina Road Pump Station to Downtown Pump Station Transmission Line, Preston Road Water line, Colorado Street reconstruction, ground storage tank, Preston Road sewer line, and the Collin College Sewer line.
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City Manager’s Message General Obligation Debt fund The City’s Debt fund is healthy, with a $2.1 million fund balance this year. We will draw down debt fund balance to reduce the I&S rate and ease pressure on the M&O rate over the next two years, then replenish the fund’s reserves. Other New Initiatives The upcoming fiscal year will bring several new marketing and leadership initiatives to Celina. The New Year, 2020 will bring the official public launch of the City’s new tagline and marketing plan. These two projects will enable the City to drive name recognition and brand identity, allowing us to share our story in order to attract quality development, unique employers and commercial business, and gifted talent for future staffing needs. As any quality organization knows, however, attracting talent is only half the story; we also need to constantly train and develop employees in their skill sets and leadership abilities, in order to support their growth within the organization. I am grateful for the opportunity to serve the City of Celina and its City Council. On behalf of the members of our tremendous staff, thank you for the opportunity to witness the transformation of the City into a world-class organization. Sincerely,
Jason Laumer City Manager
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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. 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 in financial charts 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 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. 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. As the graph shows below, after the economic slowdown of 2006 - 2009 the City has seen a very strong revenue growth. While monitoring any changes in building permit fee revenues, the City still 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.
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Budget Message
20,000,000
G/F Revenue & Expenditures
18,000,000 16,000,000 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 0
2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 (est.) Budget G/F Revenues
G/F Expenditures
W/S Revenue & Expenses 20,000,000 18,000,000 16,000,000 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 0
2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 (est.) Budget W/S Revenues
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W/S Expenses
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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 2019 - 2020 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 nearly 23,000 in the year 2020. 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. At 3.1%, the October 2019 unemployment rate for the Dallas-Fort Worth Metroplex is, 0.5% lower than the national average of 3.6% and the job creation and housing market continue to exhibit signs of strength. This growth has placed pressures on City resources, consequently, the City of Celina must respond to this increased demand for services.
Population 25,000
Axis Title
20,000
15,000
10,000
5,000
0
2011
2012
2013
Population - City
2014
2015
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2016
2017
2018
Population - Service Area
2019
2020
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Budget Message The most important priority addressed in this budget is maintaining excellence in operations, while being fiscally responsible and conservative in budgeting. The City is also moving quickly to bring businesses to Celina to help offset any revenue slowdown due to permitting or any revenue caps. 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. Over the next five years new economic development projects will reshape Celina’s economy by diversifying the economy and bringing in new residents and visitors. 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 2019
Adopted for FY 2020
Total Taxable Value
$1,455,531,761
$1,724,979,896
Tax Rate
64.50000 cents / $100
64.5000 cents / $100
Maintenance & Operation Rate
38.54160 cents / $100
45.3683 cents / $100
Interest & Sinking Rate
25.95840 cents / $100
19.13170 cents / $100
To fund general 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; the City has maintained the $0.6450 cent tax rate since 2009. In addition, sales tax collection is on the rise for the City of Celina. The City’s economy is expected to generate approximately $2,585,000 in sales tax revenue for fiscal year 2020 from the 2% sales tax dedicated to the City’s revenues. A quarter of this revenue is dedicated to the EDC, another quarter for the CDC. The City portion—the remaining half of sales tax revenues for fiscal year 2020—is estimated to be $1,292,500. The sales tax revenue source is extremely important to the City. Sales tax revenue reduces reliance on property tax and makes up approximately 7.4 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.
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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. Although the Police Department continues to expand significant resources on Community Oriented Policing, which focuses on reduction of crimes by attacking the root of the problem not the symptoms, revenue is generated due to continued focus on traffic law enforcement for our citizens’ safety. 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 Utility Fund Transfer For the Fiscal Year 2019 – 2020, transfer from Water/Wastewater Utility Fund to the General Fund is $613,000. This transfer represents approximately 3.8% of the Water/Wastewater Utility Fund’s expenses. The transfer is designed to reimburse the General fund for services it provides to the Water/Wastewater Utility Fund such as: office space, financial services, administrative services, engineering services, infrastructure repair, information technology, and various other services and benefits. Water/Wastewater Utility Fund Revenue The Water/Wastewater Utility 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 City’s growing population. Adequate water supply is often a determining factor in economic development opportunities. To continue to meet the project service demand of existing and new customers, the Water/Wastewater Utility system faces a significant capital improvement challenges. The investments are needed to keep pace with the increase population demand, replacing aging lines, the investment is also necessary 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 in its disposal through Upper Trinity water supplier. 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.
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Budget Message Water/Wastewater Impact Fees Water and Wastewater impact fees are collected for all new residential and commercial connections to the City’s utility. 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 community. Although staffing changes have occurred between departments, this adopted budget mostly maintains last year’s overall total, increasing from 167.5 to 168.5 full-time equivalent employees. The number of staff has almost doubled from 85.5 in 2016; this increase is reflective of the rapid growth of both residents and businesses occurring in Celina. Total staffing, including new job positions in this budget for the upcoming year are presented in the appendix.
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Budget Message Personnel Compensation With a few exceptions, this adopted budget includes a three percent (3%) wage increase across the board. 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. United Healthcare Insurance Company offers two 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.
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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 – 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 City’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 City’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.
j)
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 Several meetings between staff were conducted to review all operating and debt service funds.
Budget Message
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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Organizational Chart
City of Celina ORGANIZATION CHART
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City Profile Celina City Council History of Celina City of Celina Today
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Mayor and Council
Celina’s Mayor and City Council
Sean Terry Mayor
Carmen Roberts Place #4
Justin Steiner Place #1
Wayne Nabors Place #2
Mindy Koehne Place #5
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Andy Hopkins Place #3
Chad Anderson Mayor Pro Tem / Place #6
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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 a while. 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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E C
A N
I L
S
A
EX
T
Fort Worth
Dallas Celina
Austin
Houston
San Antonio
lina e C own t n Dow
UNIQUE HERITAGE An outstanding community to raise a family, with top rated school districts and an array of settings in which to live.
PRIME LOCATION
HOMETOWN ATMOSPHERE
Situated in high-growth Collin County and nestled between the major arteries of Preston Rd and Dallas North Tollway.
Centralized downtown for residents to gather and experience a friendly environment.
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CITY OF CELINA POPULATION
22,641* DEMOGRAPHICS MEDIAN AGE
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MEDIAN HOUSEHOLD INCOME
$98,277 MEDIAN HOME VALUE
$408,052 EDUCATION 35 min to 4 major universities Exemplary School Rating Celina ISD 4A School Prosper ISD 6A School
ECONOMICS Bond Rating
S&P - AA *Service Population
Moody's - Aa3
Fastest growing county population in TX One of the healthiest regional economies in America
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CELINA FAST FACTS POPULATION Population 2020
City 17,942
Service Area 22,641
Population 2025
45,000
52,000
Current: 32 Square Miles
2019 Trade Area: 36,385 2019 Single Family Permits: 1252 Buildout Population: 350,000
Projected: 78 Square Miles Zip Codes: 75009 (Celina) 75078 (Prosper) 76227 (Aubrey)
DEMOGRAPHICS
Median Household Income: $98,277 Average Home Value: $408,052
TRANSPORTATION Airports: Dallas Love Field Airport – 38.6 Miles/45 Min DFW Airport – 37.4 Miles/45 Min Major Highways: N/S: Dallas North Tollway, US 289, FM 1385, FM 2478 E/W: FM 428, FM 455, Outer Loop (Estimated Completion 2021-22)
PROJECTED GROWTH 60000
48% Bachelor’s Degree/Grad/Prof Degree 28% Some College 20% High School Graduate
30000
10000 0
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‘21 ‘19
‘20
52,000
‘22
46,800
‘23
40000
20000
Celina ISD - 1 High School, 2 Middle Schools, 3 Elementary Schools Prosper ISD in Celina - 3 Elementary Schools Future Collin College (Estimated Completion 2021)
‘24 40,275
EDUCATION
‘25
50000
34,450
Hispanic Origin
27,500
Asian Origin
22,700
African American
18,860
Caucasian
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City Profile
SUMMARY OF CERTIFIED TAXABLE ASSESSED VALUE The Collin Central Appraisal District and Denton Central Appraisal District issued a certified taxable assessed value for the City of Celina at $1,724,979,896, which includes a small percentage that are still under review, but have been conservatively estimated. The tax year 2019 or FY 2019-2020 assessed property values represent an increase of 14.6% over last year’s assessment. Components of this increase are: $147,181,129 increase in value of existing properties, $1,641,671 is due to annexations and $223,369,620 belong to new construction.
Total Taxable Value History (Tax Years)
Certified Taxable Values 2,000 1,800 1,600
Millions
1,400 1,200 1,000 800 600 400 200 -
2012
2013
2014
2015
Tax Year
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2016
2017
2018
2019
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City Profile
AD VALOREM TAX SUMMARY For the current fiscal year, the City Council adopted a 64.5¢ tax rate per $100 of property valuation. This tax rate maintains the previous year’s tax rate, which has remained the same since 2008. The chart below is showing the historical property tax rate since Fiscal Year 2005.
Property Tax Rate History (2005 - Present) 0.750 0.740
0.690
0.655 0.645
0.645
0.645
0.645
0.645
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0.645
0.645
0.645 0.645
0.645
0.645
0.645
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City Profile Message SUMMARYBudget 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.
Property Tax Per Capita
$600 $500 $400 $300 $200 $100 $0
Fiscal Year
Tax Year
Taxable Assessed Value
Population
Per Capita
Tax Rate per $100
Property Tax Per Capita
M&O Portion
I&S Portion
2007
2006
224,412,066
5,032
44,597
0.7400
330
201
129
2008
2007
284,847,298
5,082
56,047
0.6900
387
232
155
2009
2008
418,824,688
5,133
81,592
0.6550
534
414
121
2010
2009
463,300,493
7,045
65,763
0.6450
424
356
68
2011
2010
455,200,487
7,226
62,995
0.6450
406
332
74
2012
2011
461,849,745
7,444
62,043
0.6450
400
363
37
2013
2012
482,062,285
7,688
62,703
0.6450
404
354
50
2014
2013
507,835,848
7,982
63,623
0.6450
410
303
108
2015
2014
561,671,666
9,026
62,228
0.6450
401
282
120
2016
2015
660,630,895
10,380
63,645
0.6450
411
275
135
2017
2016
806,351,310
12,110
66,586
0.6450
429
289
141
2018
2017
1,080,755,891
15,091
71,616
0.6450
462
303
159
2019
2018
1,455,531,761
18,860
77,176
0.6450
498
297
200
2020
2019
1,788,022,434
22,665
78,889
0.6450
509
358
151
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City Profile SUMMARY OF SALES TAX REVENUE The following chart demonstrates growth characteristics in the City’s commercial and economic base. Of the 8.25% sales tax, 6.25% is dedicated to state revenue, while 2% goes to the City of Celina. While half, or 1%, of the City’s portion, provides revenues for the City’s General Fund, in 1995 voters authorized ½ of 1% sales tax designation for the Celina Economic Development Corporation (4A) and again in 2004 another ½ of 1% 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 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 0
2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 (est) budget
Fiscal Year 2009 2010 2011 2012 2013 2014
Sales Tax 526,847 526,607 561,849 655,529 737,081 968,298
Fiscal Year 2015 2016 2017 2018 2019 (est) 2020 Budget
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Sales Tax 1,184,753 1,360,795 1,916,701 2,243,802 2,350,000 2,585,000
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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 1400 1200 1000 800 600 400 200 0
Fiscal Year
Number of Residential Permits
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Budgeted
43 20 60 72 81 97 346 448 573 903 1150 1280 1300
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Budget Summary
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Budget Summary
BUDGET SUMMARY This budget, including proposed expenditures, transfers out and capital expenditures totals $82,552,248. The adopted FY2020 budget is funded with current revenues and a transfer in from reserves. The projected combined beginning fund balance of all funds at October 1, 2019 is $77,739,417. The projected combined ending fund balance at September 30, 2020 is estimated to be $44,109,041. 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 2019. 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.
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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.
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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.
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City of Celina All Fund Summary Combined Budget Resources Total Combined Budget Resources for 2019-2020 are budgeted at $48,921,871, including transfers of $5,334,813 between funds. Fines & Fees represent 30% of total revenues, Taxes 28% and Charges for Services 24%.
Combined Budget Resources
Contributions & Donations, 66,549.00 , <1%
Charges for Servcies, 11,595,000.00 , 24%
Fines & Fees, 14,689,639.00 , 30%
Interest Income , 1,402,300.00 , 3%
Other Revenues, 1,159,269.00 , 2%
Transfers, 5,334,813.35 , 11%
Taxes, 13,582,917.06 , 28%
Grants, 1,091,384.00 , 2%
Fines & Fees
Other Revenues
Grants
Transfers
Taxes
Interest Income
Contributions & Donations
Charges for Servcies
Combined Budget Expenditures Total Combined Budget Expenditures for 2019-2020 are budgeted at $82,552,248. This includes capital expenditures of $37,550,404, or 46% of the City’s total budget. These expenditures also include the following program updates: • •
• •
Across the board salary increase: $486,739 Includes a 3.0% increase for all employees Additional Personnel: $105,203 Net increase in personnel was one position, a police sergeant Two authorized positions were not funded in the current budget: Municipal Court Clerk and Assistant City Secretary Increase in Upper Trinity River Water District (UTRWD): $530,000 This increase is primarily due to increasing number of customers Increase in debt payments: $3,245,772 Tax supported debt increased $1.4 million, and utility fund debt increased $1.8 million
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City of Celina All Fund Summary
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City of Celina Major Revenues
Property Taxes Property taxes, the Cityâ&#x20AC;&#x2122;s largest revenue source, are estimated at $11,566,808 for 2019-2020. The 20192020 Budget maintains a tax rate of 64.5 cents per $100 of assessed property valuation for the tenth year. Items deducted from this amount include TIF (Tax Increment Financing) payments of $1,033,682 for 20192020. In addition, the Over 65 exemption equals a loss of $59,516. According to Collin and Denton County Appraisal Districts, the 2019-2020 total assessed property value is $2.1 billion, and the taxable property value is $1.7 billion. This represents a $220 million increase in taxable property value, or a 14.6% increase. This reflects new construction, before exemptions, of $223 million and annexations of $1.6 million. The City expects growth to continue at current levels for the next five years. The five-year models used for strategic planning and sustainability assurance during the budget process include 8% increases in the current property tax collections. Adjustments for rising Over 65 exemptions and TIRZ payments were included in the models for these budget discussions. History of Tax Base
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City of Celina Major Revenues The charts on the below illustrate changes in assessed property values, and average value of a single-family home.
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City of Celina Major Revenues The property tax rate is split between the General Fund and the Debt Service Fund. The Debt Service rate is calculated at the level that will provide for the principal and interest on the City’s tax backed debt. This rate provides for the minimum fund balance of 20% as established by the City’s Financial Policies. The remainder of the property tax rate is available for General Fund Expenditures. The following chart provides a comparison of the 2019-2020 and historical tax rate split.
Sales Tax Sales Tax collection represent revenues for the General Fund, the Celina Community Development Corporation (CCDC) and the Celina Economic Development Corporation (CEDC). The General Fund collects 1% of sales tax as unrestricted revenues. In 1995 voters approved a ½% sales tax designation for the CCDC and ½% in 2004 for the CEDC. The total sales tax rate for the City of Celina is 8.25%, with the city receiving 2% of that total collection, and the State receiving 6.25%. The chart on the following page reflects ten years of historical collections for all three of the funds outlined.
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City of Celina Major Revenues Permits The City of Celina is experiencing record growth and development. While these revenues are expected to continue throughout the five year model used for strategic planning, management will develop a policy during the 2019-2020 to limit those permit dollars used for recurring expenditures, while placing excess revenues in an Economic Sustainability Fund to provide for the time when growth does slow, in order to ensure the sustainability of operations through economic changes.
Number of Residential Permits 1400 1200 1000 800 600 400 200 0
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All Funds Statements
50 52
14,677,751 $ 4,317,280 $ 4,913,081 9,230,361
$
Revenue Over/(Under) Expenditur $
Beginning Fund Balance Ending Fund Balance
Total Total Expenditures
9,230,361 10,313,792
1,083,431 $
19,483,808 $
12,300,490 1,226,430 498,770 579,053 433,018 1,573,412 2,872,635 -
8,430,516 1,240,538 439,520 555,279 433,183 920,794 2,113,923 543,998 -
Personnel Legal & Professional Services Materials & Supplies Maintenance Utilities UTRWD Delivery & Collection Cost Miscellaneous Capital Transfers Debt Service
20,567,240 $
18,995,031 $
$
Total Revenues
10,693,644 $ 7,130,514 1,025,187 40,600 409,350 504,945 763,000
9,723,723 $ 6,482,423 77,695 264,387 1,142,012 1,304,791
Governmental Funds Estimated 2018-2019
$
Actual 2017-2018
Fines & Fees Taxes Charges for Servcies Grants Contributions & Donations Interest Income Other Revenues Transfers
City of Celina All Fund Summary
10,313,792 10,478,350
164,557 $
21,456,373 $
13,816,925 1,397,589 612,588 371,213 497,200 1,576,502 2,782,019 402,337 -
21,620,930 $
9,415,883 $ 8,764,938 1,076,384 66,549 359,300 580,600 1,357,276
Adopted 2019-2020
1,369,342 1,813,530
444,188 $
2,344,126 $
2,344,126
2,788,314 $
1,813,530 2,420,740
607,210 $
3,737,204 $
3,737,204
4,344,414 $
- $ 4,059,414 85,000 200,000
Debt Service Funds Estimated 2018-2019
- $ 2,555,174 33,140 200,000
Actual 2017-2018
2,420,740 1,875,835
(544,905)
5,130,921
5,130,921
4,586,016
3,448,479 40,000 1,097,537
Adopted 2019-2020
50 51 53
2,800,630 $
Revenue Over/(Under) Expenditur $
Beginning Fund Balance Ending Fund Balance
9,009,427 11,810,057
12,703,352 $
$
Total Total Expenditures
11,810,057 11,997,406
187,349 $
16,219,001 $
1,451,148 1,102,993 895,876 304,102 248,830 3,966,573 1,520,864 1,200,797 838,754 4,689,064
1,143,915 922,665 892,742 330,057 259,099 2,800,093 1,763,594 430,617 746,734 3,413,836
Personnel Legal & Professional Services Materials & Supplies Maintenance Utilities UTRWD Delivery & Collection Cost Miscellaneous Capital Transfers Debt Service
16,406,350 $
15,503,982 $
$
Total Revenues
5,044,350 $ 10,590,000 390,000 382,000 -
4,538,923 $ 10,202,125 208,579 554,355 -
Proprietary Funds Estimated 2018-2019
$
Actual 2017-2018
Fines & Fees Taxes Charges for Servcies Grants Contributions & Donations Interest Income Other Revenues Transfers
City of Celina All Fund Summary
11,997,406 12,697,569
700,164 $
19,976,861 $
1,746,512 1,292,034 832,890 277,500 275,000 4,494,817 342,835 486,027 3,728,127 6,501,119
20,677,025 $
5,273,756 11,595,000 364,000 564,269 2,880,000
Adopted 2019-2020
102,027,831 90,698,263
(11,329,568) $
90,698,263 51,106,858
(39,591,405) $
40,585,405 $
-
11,524,347 $
40,585,405
994,000 $
994,000 -
Bond Funds Estimated 2018-2019
11,524,347
194,779 $
194,779 -
Actual 2017-2018
51,106,858 17,448,500
(33,658,358)
34,282,358
-
34,282,358
624,000
624,000 -
Adopted 2019-2020
51 52 54
Beginning Fund Balance Ending Fund Balance
822,461 1,388,212
565,751 $
Total Total Expenditures
Revenue Over/(Under) Expenditur $
212,620 17,000 8,000 1,500 3,194 94,877 360,000 80,000
333,374 5,162 2,275 1,833 3,674 46,629 200,000 -
1,388,212 1,900,621
512,409 $
777,191 $
1,289,600 $
1,158,698 $
1,245,000 30,600 14,000 -
EDC & CDC Funds Estimated 2018-2019
592,947 $
$
1,146,290 12,408 -
Actual 2017-2018
$
Personnel Legal & Professional Services Materials & Supplies Maintenance Utilities UTRWD Delivery & Collection Cost Miscellaneous Capital Transfers Debt Service
Total Revenues
Fines & Fees Taxes Charges for Servcies Grants Contributions & Donations Interest Income Other Revenues Transfers
City of Celina All Fund Summary
1,900,621 1,608,787
(291,834) $
1,705,734 $
218,398 22,000 5,000 1,500 134,487 1,204,349 120,000
1,413,900 $
- $ 1,369,500 15,000 15,000 14,400 -
Adopted 2019-2020
118,142,142 114,940,423
(3,201,719) $
41,842,523 $
9,907,805 2,168,365 1,334,537 887,169 695,956 2,800,093 2,731,017 14,068,887 1,490,732 5,757,962
38,640,804 $
14,262,646 $ 10,183,887 10,202,125 77,695 713,293 1,696,367 1,504,791
Actual 2017-2018
114,940,423 77,739,417
(37,201,006) $
80,802,609 $
13,964,258 2,346,423 1,402,646 884,655 685,042 3,966,573 3,189,153 44,658,837 1,198,754 8,506,268
43,601,604 $
15,737,994 $ 12,434,928 10,590,000 1,025,187 40,600 1,908,950 900,945 963,000
Total Funds Estimated 2018-2019
77,739,417 44,109,041
(33,630,376)
82,552,248
15,781,835 2,711,623 1,450,478 648,713 773,700 4,494,817 2,053,824 37,550,404 5,334,813 11,752,040
48,921,871
14,689,639 13,582,917 11,595,000 1,091,384 66,549 1,402,300 1,159,269 5,334,813
Adopted 2019-2020
52 53 55
53
Governmental Funds
54 56
54
55 57
City of Celina General Fund - Revenue & Expenditure Summary Actual 2017-2018 Revenues Fines & Fees Taxes Grants Contributions & Donations Interest Income Other Revenues Transfers
$
Total Revenues Expenditures GIS Facilities Management Information Technology Finance Library City Secretary Planning & Development Services Administration Municipal Court Fire & EMS Streets Police Parks Commnity Relations Engineering Human Resources Total Expenditures
7,194,151 $ 6,482,423 77,695 142,170 411,987 527,000
Amended Budget 2018-2019 6,619,950 $ 6,968,280 1,100,529 61,730 165,000 330,450 763,000
Estimated 2018-2019 7,074,600 $ 7,130,514 1,025,187 40,600 250,000 316,745 763,000
Adopted 2019-2020 7,005,183 8,764,938 1,076,384 66,549 245,000 333,600 719,812
14,835,426
16,008,939
16,600,646
18,211,466
82,745 87,131 137,976 230,091 403,576 1,729,041 1,301,773 172,610 2,531,486 1,138,644 2,583,781 862,479 270,913 821,399 -
131,281 392,754 601,915 900,297 275,150 221,945 2,048,345 1,036,359 234,851 4,685,424 1,270,769 3,265,614 1,053,734 390,728 1,111,301 274,835
125,625 338,832 534,262 857,237 252,175 157,753 1,908,377 1,008,364 179,379 4,139,019 948,007 3,091,499 981,516 380,595 1,092,280 251,839
138,088 329,799 670,088 951,816 272,884 156,493 2,035,264 1,202,868 185,817 4,700,974 1,211,278 3,368,396 1,220,286 280,939 1,173,634 265,354
12,353,645
17,895,302
16,246,759
18,163,978
Revenue Over/(Under) Expenditures
$
2,481,781 $
(1,886,363) $
353,886 $
47,488
Beginning Fund Balance Ending Fund Balance
$ $
277,073 $ 2,758,854 $
2,758,854 $ 872,491 $
2,758,854 $ 3,112,740 $
3,112,740 3,160,228
Fund Balance Policy 25%
37%
15%
30%
27%
55
56 58
City of Celina General Fund - Revenue & Expenditure Summary Revenue & Expenditure Summary 20,000,000 18,000,000 16,000,000 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 -
Actual 2017-2018
Amended Budget 2018-2019 Total Revenues
Estimated 2018-2019
Adopted 2019-2020
Total Expenditures
Fund Balance 20,000,000
$3,160,228
$3,112,740
18,000,000
$3,200,000 $3,100,000
16,000,000 14,000,000
$3,000,000
12,000,000
$2,900,000
10,000,000 8,000,000
$2,758,854
$2,800,000
6,000,000
$2,700,000
4,000,000 2,000,000 -
$2,600,000 $12,353,645
$16,246,759
$18,163,978
Actual 2017-2018
Estimated 2018-2019
Adopted 2019-2020
Total Expenditures
Ending Fund Balance
$2,500,000
56
City of Celina General Fund - Revenues Amended Budget 2018-2019
Actual 2017-2018 Revenues Fines & Fees Taxes Grants Contributions & Donations Interest Income Other Revenues Transfers
$
7,194,151 $ 6,482,423 77,695 142,170 411,987 527,000
6,619,950 $ 6,968,280 1,100,529 61,730 165,000 330,450 763,000
Estimated 2018-2019 7,074,600 $ 7,130,514 1,025,187 40,600 250,000 316,745 763,000
Adopted 2019-2020 7,005,183 8,764,939 1,076,384 66,549 245,000 333,600 719,812
$ 14,835,426 $ 16,008,939 $ 16,600,646 $ 18,211,467
Total General Fund Revenues
General Fund Revenues $20,000,000 $15,000,000 $10,000,000 $5,000,000 $-
Fines & Fees
Actual 2017-2018 Taxes
Contributions & Donations <1%
Grants
Amended Budget 2018-2019 Contributions & Donations
Estimated 2018-2019 Interest Income
Adopted 2019-2020 Other Revenues
Transfers
Other Revenues
Transfers
Interest Income Other Revenues 1% Revenues Transfers 2% 4% Grants 6% Fines & Fees 39% Taxes 48%
Fines & Fees
Taxes
Grants
Contributions & Donations
Interest Income
57
58 60
City of Celina General Fund - Expenditures Amended Budget 2018-2019
Actual 2017-2018 Expenditures GIS Facilities Management Information Technology Finance Library City Secretary Planning & Development Services Administration Municipal Court Fire & EMS Streets Police Parks Commnity Relations Engineering Human Resources Total General Fund Expenditures
$
82,745 $ 87,131 137,976 230,091 403,576 1,729,041 1,301,773 172,610 2,531,486 1,138,644 2,583,781 862,479 270,913 821,399 -
Estimated 2018-2019
131,281 $ 392,754 601,915 900,297 275,150 221,945 2,048,345 1,036,359 234,851 4,685,424 1,270,769 3,265,614 1,053,734 390,728 1,111,301 274,835
Adopted 2019-2020
125,625 $ 338,832 534,262 857,237 252,175 157,753 1,908,377 1,008,364 179,379 4,139,019 948,007 3,091,499 981,516 380,595 1,092,280 251,839
$ 12,353,645 $ 17,895,302 $ 16,246,759 $ 18,163,978
Expenditures $20,000,000 $18,000,000 $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $-
Actual 2017-2018
GIS Finance Planning & Development Services Fire & EMS Parks Human Resources
138,088 329,799 670,088 951,816 272,884 156,493 2,035,264 1,202,868 185,817 4,700,974 1,211,278 3,368,396 1,220,286 280,939 1,173,634 265,354
Amended Budget 2018-2019 Facilities Management Library Administration Streets Commnity Relations
Estimated 2018-2019
Adopted 2019-2020 Information Technology City Secretary Municipal Court Police Engineering
58
City of Celina General Fund - Expenditures
Actual 2017-2018 Expenditures Personnel Legal & Professional Services Materials & Supplies Maintenance Utilities Miscellaneous Transfer Capital Total General Fund Expenditures
Maintenance 2% Materials & Supplies 3%
Miscellaneous 6% Utilities 3%
Amended Budget 2018-2019
Estimated 2018-2019
Adopted 2019-2020
$
8,428,706 $ 12,643,337 $ 12,296,905 $ 13,811,325 1,240,538 1,535,093 1,221,430 1,392,589 437,860 602,689 465,379 555,588 554,675 728,372 578,838 370,998 430,864 443,542 430,318 494,500 695,395 1,283,362 1,210,138 1,107,502 543,998 585,156 402,337 21,609 73,751 43,751 29,139 $ 12,353,645 $ 17,895,302 $ 16,246,759 $ 18,163,978
Expenditures Transfer Capital 2% <1%
Legal & Professional Services 8% Personnel 76%
Personnel Maintenance Transfer
Legal & Professional Services Utilities Capital
Materials & Supplies Miscellaneous
59
60 63
City of Celina General Fund - GIS Department Amended Budget 2018-2019
Actual 2017-2018
Expenditures Personnel Legal & Professional Services Materials & Supplies Maintenance Utilities Miscellaneous Capital Total GIS Department
Estimated 2018-2019
Adopted 2019-2020
$
57,421 $ 6,575 18,749 -
93,081 $ 30,300 5,000 2,900 -
94,775 $ 25,270 5,550 30 -
107,763 24,775 5,550 -
$
82,745 $
131,281 $
125,625 $
138,088
Personnel GIS Manager
1
1
1
1
Total Personnel
1
1
1
1
GIS Department $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 $-
Actual 2017-2018
Amended Budget 2018-2019
Estimated 2018-2019
Adopted 2019-2020
Personnel
Legal & Professional Services
Materials & Supplies
Maintenance
Utilities
Miscellaneous
Capital
60
61 64
City of Celina General Fund - Facilities Department Amended Budget 2018-2019
Actual 2017-2018
Expenditures Personnel Legal & Professional Services Materials & Supplies Maintenance Utilities Miscellaneous Capital Total Facilities Department
Estimated 2018-2019
Adopted 2019-2020
$
50,894 $ 238 35,744 51 204 -
80,479 $ 125,400 21,000 3,500 116,375 46,000
83,302 $ 125,400 11,000 3,500 99,630 16,000
85,465 114,651 10,000 3,500 114,000 2,183 -
$
87,131 $
392,754 $
338,832 $
329,799
Personnel Facilities Maintenance Supervisor
1
1
1
1
Total Personnel
1
1
1
1
Facilities Department $140,000 $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 $-
Actual 2017-2018
Amended Budget 2018-2019
Estimated 2018-2019
Adopted 2019-2020
Personnel
Legal & Professional Services
Materials & Supplies
Maintenance
Utilities
Miscellaneous
Capital
61
62
City of Celina General Fund - IT Department Amended Budget 2018-2019
Actual 2017-2018
Expenditures Personnel Legal & Professional Services Materials & Supplies Maintenance Utilities Miscellaneous Capital Total IT Department
Estimated 2018-2019
Adopted 2019-2020
$
67,105 $ 11,860 58,413 410 188 -
314,505 $ 10,000 14,000 260,000 3,160 250 -
318,260 $ 10,052 200,000 5,700 250 -
193,391 7,500 207,500 242,000 19,697 -
$
137,976 $
601,915 $
534,262 $
670,088
Personnel CTO IT Manager IT Helpdesk Technician
0 1 0
1 1 1
0 1 1
0 1 1
Total Personnel
1
3
2
2
IT Department $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $Actual 2017-2018
Amended Budget 2018-2019
Estimated 2018-2019
Adopted 2019-2020
Personnel
Legal & Professional Services
Materials & Supplies
Maintenance
Utilities
Miscellaneous
Capital
62
63
City of Celina General Fund - Finance Department Amended Budget 2018-2019
Actual 2017-2018
Expenditures Personnel Legal & Professional Services Materials & Supplies Maintenance Utilities Miscellaneous Capital Total Finance Department
Estimated 2018-2019
Adopted 2019-2020
$
-
$
563,340 $ 44,500 19,569 4,500 268,388 -
551,698 $ 44,500 15,500 4,500 241,039 -
599,462 53,750 17,400 281,204 -
$
-
$
900,297 $
857,237 $
951,816
Personnel Finance Director Assistant Finance Director Accounting Manager Senior Accountant Payroll & Benefit Accountant Accounting Technician Purchasing Manager
1 0 1 0 0 1 0
1 0 1 1 1 2 1
1 1 1 1 1 2 1
1 0 1 1 1 2 1
Total Personnel
3
7
8
7
Finance Department $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $Actual 2017-2018
Amended Budget 2018-2019
Estimated 2018-2019
Adopted 2019-2020
Personnel
Legal & Professional Services
Materials & Supplies
Maintenance
Utilities
Miscellaneous
Capital
63
64
City of Celina General Fund - Library Department Amended Budget 2018-2019
Actual 2017-2018
Expenditures Personnel Legal & Professional Services Materials & Supplies Maintenance Utilities Miscellaneous Capital Total Library Department
Estimated 2018-2019
Adopted 2019-2020
$
179,758 $ 3,038 9,495 4,392 8,785 3,014 21,609
228,203 $ 9,070 5,676 4,450 27,751
210,224 $ 5,350 5,100 3,750 27,751
237,545 2,450 3,750 29,139
$
230,091 $
275,150 $
252,175 $
272,884
Personnel Director of Library Youth Librarian Part Time Library Assistant*
1 1 1.5
1 1 1.5
1 1 1.5
1 1 1.5
Total Personnel
3.5
3.5
3.5
3.5
Library Department $250,000 $200,000 $150,000 $100,000 $50,000 $Actual 2017-2018
Amended Budget 2018-2019
Estimated 2018-2019
Adopted 2019-2020
Personnel
Legal & Professional Services
Materials & Supplies
Maintenance
Utilities
Miscellaneous
Capital
* includes three half-time FTEs.
64
65
City of Celina General Fund - City Secretary Department Amended Budget 2018-2019
Actual 2017-2018
Expenditures
Estimated 2018-2019
Adopted 2019-2020
Personnel Legal & Professional Services Materials & Supplies Maintenance Utilities Miscellaneous Capital
$
306,733 $ 38,349 14,613 12,346 7,727 23,808 -
170,045 $ 7,200 10,250 6,150 28,300 -
121,146 $ 7,200 1,650 5,779 21,978 -
127,993 7,200 1,500 19,800 -
Total City Secretary Department
$
403,576 $
221,945 $
157,753 $
156,493
Personnel City Secretary Assistant City Secretary
1 1
1 1
1 1
1 1
Total Personnel
2
2
2
2
City Secretary Department $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $Actual 2017-2018
Amended Budget 2018-2019
Estimated 2018-2019
Adopted 2019-2020
Personnel
Legal & Professional Services
Materials & Supplies
Maintenance
Utilities
Miscellaneous
Capital
65
66
City of Celina General Fund - Development Services Department Amended Budget 2018-2019
Actual 2017-2018
Expenditures Personnel Legal & Professional Services Materials & Supplies Maintenance Utilities Miscellaneous Capital Total Development Services Department
Estimated 2018-2019
Adopted 2019-2020
$
1,145,362 $ 348,990 58,460 40,307 34,900 101,022 -
1,551,845 $ 270,000 48,700 26,000 35,500 116,300 -
1,536,673 $ 124,950 43,700 26,500 32,554 144,000 -
1,739,161 112,000 14,000 23,000 147,103 -
$
1,729,041 $
2,048,345 $
1,908,377 $
2,035,264
Personnel Director of Development Services Development Coordinator* Planning Manager Planner Plans Examiner Planning Technician Community Services Manager Permit Technician Code/Health Inspector Code Enforcement Officer Chief Building Inspector Building Official Building Inspector** Total Personnel
1 1 1 1 1 1 1 2 0 1 1 1 4
1 1 1 1 1 1 1 2 1 1 1 1 7
1 1 1 1 1 1 1 2 1 1 1 1 7
1 1 1 1 2 1 1 2 1 0 1 1 6
16
20
20
19
Development Services Department $2,000,000 $1,500,000 $1,000,000 $500,000 $Actual 2017-2018
Amended Budget 2018-2019
Estimated 2018-2019
Adopted 2019-2020
Personnel
Legal & Professional Services
Materials & Supplies
Maintenance
Utilities
Miscellaneous
Capital
* Later reclassified to Permitting Manager **Inspector moved to Plans Examiner
66
67
City of Celina General Fund - Administration Department Amended Budget 2018-2019
Actual 2017-2018
Expenditures
Estimated 2018-2019
Adopted 2019-2020
Personnel Legal & Professional Services Materials & Supplies Maintenance Utilities Miscellaneous Capital
$
769,352 $ 251,759 20,825 20,602 30,930 208,305 -
661,232 $ 185,000 20,200 5,000 22,200 142,727 -
630,338 $ 205,000 9,000 1,746 21,880 140,400 -
899,198 185,000 6,000 1,500 111,170 -
Total Administration Department
$
1,301,773 $
1,036,359 $
1,008,364 $
1,202,868
Personnel City Manager Assistant City Manager Director of Administrative Services Director of Government Affairs Assistant to the City Manager Management Assistant Administrative Assistant* Finance Director** Accounting Manager** Accounting Technician** IT Manager** Facilities Supervisor**
1 0 0 0 1 0 1 1 1 2 1 1
1 0 1 1 1 1 0 0 0 0 0 0
1 0 1 1 1 1 0 0 0 0 0 0
1 1 1 1 1 1 0 0 0 0 0 0
Total Personnel
9
5
5
6
Administration Department $1,000,000 $800,000 $600,000 $400,000 $200,000 $Actual 2017-2018
Amended Budget 2018-2019
Estimated 2018-2019
Adopted 2019-2020
Personnel
Legal & Professional Services
Materials & Supplies
Maintenance
Utilities
Miscellaneous
Capital
* Reclassified to Management Assistant ** Moved to separate, dedicated department in FY19
67
68
City of Celina General Fund - Municipal Court Department Amended Budget 2018-2019
Actual 2017-2018
Expenditures Personnel Legal & Professional Services Materials & Supplies Maintenance Utilities Miscellaneous Capital Total Municipal Court Department
Estimated 2018-2019
Adopted 2019-2020
$
124,465 $ 26,950 5,138 4,934 7,199 3,924 -
151,440 $ 35,280 35,250 4,031 8,850 -
128,319 $ 35,280 4,000 3,430 8,350 -
139,687 35,280 4,000 6,850 -
$
172,610 $
234,851 $
179,379 $
185,817
Personnel Court Administrator Court Clerk
1 1
1 2
1 2
1 1
Total Personnel
2
3
3
2
Municipal Court Department $160,000 $140,000 $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 $Actual 2017-2018
Amended Budget 2018-2019
Estimated 2018-2019
Adopted 2019-2020
Personnel
Legal & Professional Services
Materials & Supplies
Maintenance
Utilities
Miscellaneous
Capital
68
69
City of Celina General Fund - Fire & EMS Department Amended Budget 2018-2019
Actual 2017-2018
Expenditures
Estimated 2018-2019
Adopted 2019-2020
Personnel Legal & Professional Services Materials & Supplies Maintenance Utilities Miscellaneous Capital
$
2,026,001 $ 58,970 88,830 154,692 61,550 141,443 -
4,026,133 $ 54,000 131,150 145,500 41,500 287,141 -
3,663,176 $ 49,000 113,300 130,600 48,700 134,243 -
4,261,600 43,000 79,043 127,796 189,534 -
Total Fire & EMS Department
$
2,531,486 $
4,685,424 $
4,139,019 $
4,700,974
Personnel Fire Chief Assistant Fire Chief EMS Division Chief Captain Driver Paramedic
1 1 1 4 0 15
1 1 1 4 0 35
1 1 1 4 0 34
1 1 1 8 6 24
Total Personnel
22
42
41
41
Fire & EMS Department $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 $Actual 2017-2018
Amended Budget 2018-2019
Estimated 2018-2019
Adopted 2019-2020
Personnel
Legal & Professional Services
Materials & Supplies
Maintenance
Utilities
Miscellaneous
Capital
69
70
City of Celina General Fund - Street Department Amended Budget 2018-2019
Actual 2017-2018
Expenditures Personnel Legal & Professional Services Materials & Supplies Maintenance Utilities Miscellaneous Capital Total Street Department
Estimated 2018-2019
Adopted 2019-2020
$
481,942 $ 225,805 44,158 93,687 178,387 114,665 -
523,157 $ 375,100 44,500 49,000 155,600 123,412 -
515,250 $ 195,100 44,500 44,175 141,950 7,032 -
507,103 442,781 33,000 41,500 138,500 48,394 -
$
1,138,644 $
1,270,769 $
948,007 $
1,211,278
Personnel Director of Public Works Administrative Assistant Street Superintendent Crew Leader Equipment Operator*
1 1 1 2 2
1 1 1 2 2
1 1 1 2 2
1 1 1 2 1
Total Personnel
7
7
7
6
Street Department $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $Actual 2017-2018
Amended Budget 2018-2019
Estimated 2018-2019
Adopted 2019-2020
Personnel
Legal & Professional Services
Materials & Supplies
Maintenance
Utilities
Miscellaneous
Capital
* position moved to Stormwater Department in FY20
70
71
City of Celina General Fund - Police Department Amended Budget 2018-2019
Actual 2017-2018
Expenditures Personnel Legal & Professional Services Materials & Supplies Maintenance Utilities Miscellaneous Capital Total Police Department
Estimated 2018-2019
Adopted 2019-2020
$
1,996,958 $ 98,613 68,384 111,342 38,036 270,448 -
2,525,255 $ 101,613 102,000 141,332 25,150 370,264 -
2,661,852 $ 112,500 76,385 102,027 35,451 103,284 -
2,875,494 134,427 52,020 99,352 207,103 -
$
2,583,781 $
3,265,614 $
3,091,499 $
3,368,396
Personnel Police Chief Assistant Police Chief Public Safety Officer Lieutenant Sergeant Patrol Officer Family Violence Officer*
1 1 1 1 4 13 0
1 1 1 1 4 19 0
1 1 1 1 4 19 0
1 1 1 1 5 19 1
Total Personnel
21
27
27
29
Police Department $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $Actual 2017-2018
Amended Budget 2018-2019
Estimated 2018-2019
Adopted 2019-2020
Personnel
Legal & Professional Services
Materials & Supplies
Maintenance
Utilities
Miscellaneous
Capital
* Partially grant funded
71
72
City of Celina General Fund - Parks Department Amended Budget 2018-2019
Actual 2017-2018
Expenditures Personnel Legal & Professional Services Materials & Supplies Maintenance Utilities Miscellaneous Capital Total Parks Department
Estimated 2018-2019
Adopted 2019-2020
$
422,864 $ 85,324 60,001 33,303 25,689 235,298 -
569,234 $ 120,000 88,950 60,000 5,000 210,550 -
576,999 $ 120,000 87,250 36,000 5,064 156,203 -
662,712 120,000 85,250 40,000 312,324 -
$
862,479 $
1,053,734 $
981,516 $
1,220,286
Personnel Parks Director Assistant Parks Director Special Events Coordinator Crew Leader Chemical Technician Irrigation Technician Maintenance Worker
1 1 0 1 1 1 3
1 1 0 1 1 1 3
1 1 1 1 1 1 3
1 1 1 1 1 1 3
Total Personnel
8
8
9
9
Parks Department $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $Actual 2017-2018
Amended Budget 2018-2019
Estimated 2018-2019
Adopted 2019-2020
Personnel
Legal & Professional Services
Materials & Supplies
Maintenance
Utilities
Miscellaneous
Capital
72
73 76
City of Celina General Fund - Community Relations Department Amended Budget 2018-2019
Actual 2017-2018
Expenditures Personnel Legal & Professional Services Materials & Supplies Maintenance Utilities Miscellaneous Capital Total Community Relations Department
Estimated 2018-2019
Adopted 2019-2020
$
165,775 $ 910 323 295 103,610 -
179,278 $ 3,750 1,550 206,150 -
180,398 $ 2,772 3,400 194,025 -
189,139 9,150 82,650 -
$
270,913 $
390,728 $
380,595 $
280,939
Personnel Downtown Development Manager Community Relations Manager
1 1
1 1
1 1
1 1
Total Personnel
2
2
2
2
Community Relations Department $250,000 $200,000 $150,000 $100,000 $50,000 $-
Actual 2017-2018
Amended Budget 2018-2019
Estimated 2018-2019
Adopted 2019-2020
Personnel
Legal & Professional Services
Materials & Supplies
Maintenance
Utilities
Miscellaneous
Capital
73
74
City of Celina General Fund - Engineering Department Amended Budget 2018-2019
Actual 2017-2018
Expenditures
Estimated 2018-2019
Adopted 2019-2020
Personnel Legal & Professional Services Materials & Supplies Maintenance Utilities Miscellaneous Capital
$
634,076 $ 102,502 12,867 20,283 18,003 33,668 -
807,369 $ 207,000 12,000 32,040 13,820 39,072 -
822,000 $ 202,500 8,200 28,740 13,820 17,020 -
975,857 137,000 4,000 28,800 27,977 -
Total Engineering Department
$
821,399 $
1,111,301 $
1,092,280 $
1,173,634
Personnel Director of Engineering Assistant Director of Engineering Civil Engineer Engineer In Training Construction Manager Construction Inspector Management Analyst
1 1 1 1 1 2 0
1 1 1 1 1 2 0
1 1 1 1 1 4 0
1 1 1 1 1 4 1
Total Personnel
7
7
9
10
Engineering Department $1,000,000 $800,000 $600,000 $400,000 $200,000 $Actual 2017-2018
Amended Budget 2018-2019
Estimated 2018-2019
Adopted 2019-2020
Personnel
Legal & Professional Services
Materials & Supplies
Maintenance
Utilities
Miscellaneous
Capital
74
75 78
City of Celina General Fund - Human Resources Department Amended Budget 2018-2019
Actual 2017-2018
Expenditures Personnel Legal & Professional Services Materials & Supplies Maintenance Utilities Miscellaneous Capital Total Human Resources Department
Estimated 2018-2019
Adopted 2019-2020
$
-
$
198,741 $ 12,000 1,000 3,330 59,764 -
202,495 $ 7,450 3,330 38,564 -
209,754 5,500 50,100 -
$
-
$
274,835 $
251,839 $
265,354
Personnel Human Resources Director Human Resources Generalist
0 0
1 1
1 1
1 1
Total Personnel
0
2
2
2
Human Resources Department $250,000 $200,000 $150,000 $100,000 $50,000 $-
Actual 2017-2018
Amended Budget 2018-2019
Estimated 2018-2019
Adopted 2019-2020
Personnel
Legal & Professional Services
Materials & Supplies
Maintenance
Utilities
Miscellaneous
Capital
75
76 79
City of Celina Special Revenue Funds - Revenue & Expenditure Summary Actual 2017-2018 Revenues Fines & Fees Interest Income Other Revenue Transfers
$
Amended Budget 2018-2019
Estimated 2018-2019
Adopted 2019-2020
2,529,572 $ 122,217 730,025 777,791
1,582,500 $ 83,650 155,000 820,892
3,619,044 $ 159,350 188,200 -
2,410,700 114,300 247,000 637,464
Total Revenues
4,159,605
2,642,042
3,966,594
3,409,464
Expenditures Personnel Legal & Professional Services Materials & Supplies Maintenance Utilities Miscellaneous Expense Capital Transfers Debt Service
1,810 1,660 604 2,319 225,399 2,092,314 -
3,585 1,750 215 2,700 83,900 1,872,235 -
3,585 5,000 33,391 215 2,700 363,274 2,828,884 -
5,600 5,000 57,000 215 2,700 469,000 2,752,880 -
Total Expenditures
2,324,106
1,964,385
3,237,049
3,292,395
Revenue Over/(Under) Expenditures
$
1,835,499 $
677,657 $
729,545 $
117,069
Beginning Fund Balance Ending Fund Balance
$ $
4,636,008 $ 6,471,507 $
6,471,507 $ 7,149,164 $
6,471,507 $ 7,201,052 $
7,201,052 7,318,121
76
77 80
City of Celina Park Fees Fund - Revenue & Expenditure Summary Actual 2017-2018 Revenues Park Fees Interest Income Wells North Revenue Recognition Ownsby Revenue Recognition
$
Total Revenues
Amended Budget 2018-2019
Estimated 2018-2019
Adopted 2019-2020
1,441,125 $ 62,078 -
1,000,000 $ 50,000 -
1,202,500 $ 80,000 780,875 249,969
1,050,000 50,000 -
1,503,203
1,050,000
2,313,344
1,100,000
250,000 15,000 20,500 30,000 30,000 500,000
1,600,000 -
Expenditures Old Celina Park Bobcat Trail Wilson Creek Park NE Regional Park 1 Park Master Plan Traditions Trail Capital Transfer (Debt Service Fund)
886,533 -
-
Total Expenditures
886,533
-
-
845,500
1,600,000
Revenue Over/(Under) Expenditures
$
616,670 $
1,050,000 $
1,467,844 $
(500,000)
Beginning Fund Balance Ending Fund Balance
$ $
367,177 $ 983,847 $
983,847 $ 2,033,847 $
983,847 $ 2,451,691 $
2,451,691 1,951,691
77
78 81
City of Celina Main Street Fund - Revenue & Expenditure Summary Amended Budget 2018-2019
Actual 2017-2018 Revenues Contributions & Donations Grants Interest Income Transfers
$
Estimated 2018-2019
Adopted 2019-2020
67,000 $ 150 -
67,000 $ 150 -
67,000 $ 150 -
97,000 30,000 150 -
Total Revenues
67,150
67,150
67,150
127,150
Expenditures Personnel Legal & Professional Services Materials & Supplies Maintenance Utilities Miscellaneous Capital
1,810 1,660 604 2,319 52,892 -
3,585 1,750 215 2,700 83,900 -
3,585 1,750 215 2,700 58,900 -
5,600 2,000 215 2,700 94,000 -
Total Expenditures
59,285
92,150
67,150
104,515
Revenue Over/(Under) Expenditures
$
7,865 $
(25,000) $
-
$
22,635
Beginning Fund Balance Ending Fund Balance
$ $
23,646 $ 31,511 $
31,511 $ 6,511 $
31,511 $ 31,511 $
31,511 54,146
Revenue & Expenditure Summary 140,000 120,000 100,000 80,000 60,000 40,000 20,000 -
Actual 2017-2018
Amended Budget 2018-2019 Total Revenues
Estimated 2018-2019 Total Expenditures
Adopted 2019-2020
78
79 82
City of Celina Vehicle & Equipment Replacement Fund - Summary Amended Budget 2018-2019
Actual 2017-2018 Revenues Interest Income Other Revenue Transfer General fund Transfer Water Fund
$
15,573 $ 663,025 543,997 233,794 1,456,389
Total Revenues Expenditures IT Server Streets Trailer Ford F150 EC Police 3 Tahoe Interceptor Parks Top Dresser Vac & Verticutter 7 Gang 7 Gang Pull Behind Reel Mower Toro Workman Sand Pro 3/4 Ton Irrigation Truck Water Dump Truck 3/4 Ton Truck Truck Wastewater Backhoe 1/2 Ton Truck Pipehunter Jetter
-
Adopted 2019-2020
8,500 $ 585,156 235,736
29,000 $ -
15,000 402,337 235,127
829,392
29,000
652,464
-
-
7,425
27,124 -
35,000
35,000
54,678
217,500 72,500
217,500 72,500
28,000 40,000 5,000 45,000 -
28,000 40,000 5,000 45,000 -
38,000 51,000 22,000 20,000 45,000
55,000 -
55,000 -
22,000
125,000 30,000 125,000
125,000 30,000 125,000
778,000
778,000
115,883 197,685
Total Expenditures
Estimated 2018-2019
35,000 -
240,425
Revenue Over/(Under) Expenditures
$
1,258,704 $
51,392 $
(749,000) $
412,039
Beginning Fund Balance Ending Fund Balance
$ $
810,925 $ 2,069,629 $
2,069,629 $ 2,121,021 $
2,069,629 $ 1,320,629 $
1,320,629 1,732,668
79
City of Celina Court Security Fund - Revenue & Expenditure Summary Amended Budget 2018-2019
Actual 2017-2018 Revenues Fines & Fees Interest Income
$
Total Revenues
Estimated 2018-2019
2,829 $ -
-
2,829
-
$
Adopted 2019-2020
2,500 $ -
2,500 -
2,500
2,500
Expenditures Miscellaneous Expenses
-
-
-
-
Total Expenditures
-
-
-
-
Revenue Over/(Under) Expenditures
$
2,829 $
-
$
2,500 $
2,500
Beginning Fund Balance Ending Fund Balance
$ $
59,404 $ 62,233 $
62,233 $ 62,233 $
62,233 $ 64,733 $
64,733 67,233
80
City of Celina Court Technology Fund - Revenue & Expenditure Summary Amended Budget 2018-2019
Actual 2017-2018 Revenues Fines & Fees Interest Income
$
Total Revenues
Estimated 2018-2019
Adopted 2019-2020
3,775 $ -
2,500 $ -
3,200 $ -
3,200 100
3,775
2,500
3,200
3,300
Expenditures Materials & Supplies
-
-
16,585
27,500
Total Expenditures
-
-
16,585
27,500
Revenue Over/(Under) Expenditures
$
3,775 $
2,500 $
(13,385) $
(24,200)
Beginning Fund Balance Ending Fund Balance
$ $
58,606 $ 62,381 $
62,381 $ 64,881 $
62,381 $ 48,996 $
48,996 24,796
81
82
City of Celina Capital Acquisition Fund - Revenue & Expenditure Summary Actual 2017-2018 Revenues Transfer from General Fund Interest Income
$
Amended Budget 2018-2019
Estimated 2018-2019
Adopted 2019-2020
- $ 35,514
- $ 15,000
- $ 15,000
14,550
35,514
15,000
15,000
14,550
Expenditures Skid Steer Bucket Truck Medic Medic Supplies Radios Body Cams Tasers Ticket Writer Emergency Signal Watch Guard Administration Vehicle Vehicles Development Services Bunker Gear Court Case Management Laserfische Ford F-150 for Fire Department Fuel Trailer for Streets Material Bin Cover for Streets Department CID Vehicle for Police New Police Vehicles Incode 10 Migration Smart Irrigation - Parks COG Monuments Computer Replacement Downtown Master Plan Comprehensive Plan Downtown Zoning Plan Roadway Preliminary Study
85,213 58,864 420,843 35,179 31,584 3,200 4,259 3,121 10,710 11,003 17,250 135,930 16,484 16,165 35,457 77,706 19,310 -
136,000 33,000 45,250 15,000 16,000 55,000 217,500 23,000 10,915 150,000 -
136,000 33,000 45,250 15,000 16,000 55,000 217,500 23,000 10,915 150,000 -
34,955 50,000 7,500 45,000 100,000 75,000 100,000
Total Expenditures
982,278
701,665
701,665
412,455
Total Revenues
Revenue Over/(Under) Expenditures
$
(946,764) $
(686,665) $
(686,665) $
(397,905)
Beginning Fund Balance Ending Fund Balance
$ $
3,029,039 $ 2,082,275 $
2,082,275 $ 1,395,610 $
2,082,275 $ 1,395,610 $
1,395,610 997,705
82
City of Celina Road Impact Fee Fund - Revenue & Expenditure Summary Actual 2017-2018 Revenues Road Impact Fees Interest Income
$
Amended Budget 2018-2019
Estimated 2018-2019
725,843 $ 7,318
-
Total Revenues
733,161
Expenditures Miscellaneous Expenditures Hillwood Residential Rebates Wells Road Pavement Design Analysis Total Expenditures
700,000 $ 23,000
700,000 23,000
-
723,000
723,000
25,379 147,128 -
-
42,667 234,760 10,000 5,798
50,000 300,000 25,000
172,507
-
293,225
375,000
-
$
429,775 $
348,000
847,865 $ 847,865 $
847,865 $ 1,277,640 $
1,277,640 1,625,640
Revenue Over/(Under) Expenditures
$
560,654 $
Beginning Fund Balance Ending Fund Balance
$ $
287,211 $ 847,865 $
$
Adopted 2019-2020
83
84 87
City of Celina Road Capital Recovery Fee Fund - Revenue & Expenditure Summary Actual 2017-2018 Revenues Road Capital Recovery Fee Interest Income
$
Total Revenues Expenditures Miscellaneous Expense Lilyana Wells Road R15 Glendenning Parkway CR 55 R17 Traffic Signals - Preston R18 Wells Road CR 84 R22 Parvom Road - FM 1385 to Legacy R23 Pavement Design Analysis R24 Preston Road Lighting R25 Legacy - Clear Creek to Carey R26 Legacy - Carey to FM 428 Preliminary Roadway Studies Creeks of Legacy - Doe Branch Bridge Total Expenditures
Amended Budget 2018-2019
Estimated 2018-2019
Adopted 2019-2020
317,500 $ 1,573
580,000 $ 10,000
625,000 $ 10,000
625,000 10,000
319,073
590,000
635,000
635,000
25,818 25,818
138,070 45,000 15,000 46,500 83,000 50,000 15,000 392,570
11,149 138,070 45,000 11,149 15,000 46,500 83,000 50,000 15,000 100,000 514,868
100,000 400,000 500,000
Revenue Over/(Under) Expenditures
$
293,255 $
197,430 $
120,132 $
135,000
Beginning Fund Balance Ending Fund Balance
$ $
- $ 293,255 $
293,255 $ 490,685 $
293,255 $ 413,387 $
413,387 548,387
84
City of Celina Technology Fund - Revenue & Expenditure Summary Amended Budget 2018-2019
Actual 2017-2018 Revenues Fines & Fees Interest Income
$
Total Revenues
Estimated 2018-2019
38,500 $ 11
-
38,511
$
Adopted 2019-2020
55,000 $ 900
30,000 500
-
55,900
30,500
Expenditures Legal & Professional Services Materials & Supplies
-
-
5,000 15,056
5,000 27,500
Total Expenditures
-
-
20,056
32,500
Revenue Over/(Under) Expenditures
$
38,511 $
-
$
35,844 $
(2,000)
Beginning Fund Balance Ending Fund Balance
$ $
- $ 38,511 $
38,511 $ 38,511 $
38,511 $ 74,355 $
74,355 72,355
85
City of Celina Integrity Fund - Revenue & Expenditure Summary Amended Budget 2018-2019
Actual 2017-2018 Revenues Other Revenue Interest Income
$
-
$
Estimated 2018-2019
Adopted 2019-2020
88,000 $ -
121,200 $ 1,300
120,000 1,000
88,000
122,500
121,000
Total Revenues
-
Expenditures Legal & Professional Services Miscellaneous Expense Capital
-
-
-
-
Total Expenditures
-
-
-
-
Revenue Over/(Under) Expenditures
$
-
$
88,000 $
122,500 $
121,000
Beginning Fund Balance Ending Fund Balance
$ $
-
$ $
- $ 88,000 $
- $ 122,500 $
122,500 243,500
86
Debt Service Funds*
*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.
87
88 91
City of Celina Debt Service Fund - Revenue & Expenditure Summary Amended Budget 2018-2019
Actual 2017-2018 Revenues Taxes Interest Income Transfers CDC
$
2,555,174 $ 33,140
3,360,240 $ 25,000
Estimated 2018-2019 4,059,414 $ 85,000
Adopted 2019-2020 3,448,479 40,000
200,000
200,000
200,000
1,097,537
Total Revenues
2,788,314
3,585,240
4,344,414
4,586,016
Expenditures Debt Service - Principal Debt Service - Interest
1,436,110 908,016
3,288,122 -
1,955,000 1,782,204
2,790,000 2,340,921
Total Expenditures
2,344,126
3,288,122
3,737,204
5,130,921
Revenue Over/(Under) Expenditures
$
444,188 $
297,118 $
607,210 $
(544,905)
Beginning Fund Balance Ending Fund Balance
$ $
1,369,342 $ 1,813,530 $
1,813,530 $ 2,110,648 $
1,813,530 $ 2,420,740 $
2,420,740 1,875,835
Fund Balance Policy 20%
77%
64%
65%
Revenue & Expenditure Summary 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 -
Actual 2017-2018
Amended Budget 2018-2019 Total Revenues
Estimated 2018-2019 Total Expenditures
Adopted 2019-2020
37%
88
89 92
City of Celina Debt Service Fund - Revenue & Expenditure Summary Fund Balance $3,000,000
6,000,000 $2,420,740
5,000,000 4,000,000
$2,500,000 $1,875,835
$1,813,530
$2,000,000
3,000,000
$1,500,000
2,000,000
$1,000,000
1,000,000
$500,000
-
$2,344,126
$3,737,204
$5,130,921
Actual 2017-2018
Estimated 2018-2019
Adopted 2019-2020
Total Expenditures
Ending Fund Balance
$-
89
Proprietary Funds
90 93
90
91 94
City of Celina Proprietary Funds - Revenue & Expense Summary Actual 2017-2018 Revenues Fines & Fees Interest Income Charges for Services Other Revenues Transfers
$
Total Revenues Expenses Personnel Legal & Professional Services Materials & Supplies Maintenance Utilities UTRWD Delivery & Collection Cost Miscellaneous Capital Transfers Debt Service Total Expenses
4,538,923 $ 208,579 10,202,125 554,355 -
Amended Budget 2018-2019 2,867,325 $ 127,000 9,521,997 511,722 -
Estimated 2018-2019
Adopted 2019-2020
5,044,350 $ 390,000 10,590,000 382,000 -
5,273,756 364,000 11,595,000 564,269 2,880,000
15,503,982
13,028,044
16,406,350
20,677,025
1,143,915 922,665 892,742 330,057 259,099 2,800,093 1,763,594 430,617 746,734 3,413,836
1,496,750 730,775 854,390 272,000 317,240 4,009,935 304,475 86,000 838,754 3,413,836
1,451,148 1,102,993 895,876 304,102 248,830 3,966,573 1,520,864 1,200,797 838,754 4,689,064
1,746,512 1,292,034 832,890 277,500 275,000 4,494,817 342,835 486,027 3,728,127 6,501,119
12,703,352
12,324,155
16,219,001
19,976,861
Revenue Over/(Under) Expenses
$
2,800,630 $
703,889 $
187,349 $
700,164
Beginning Fund Balance Ending Fund Balance
$ 9,009,427 $ 11,810,057 $ 11,810,057 $ 11,997,406 $ 11,810,057 $ 12,513,946 $ 11,997,406 $ 12,697,569
91
92 95
City of Celina Water-Wastewater Fund - Revenue & Expense Summary Actual 2017-2018 Revenues Fines & Fees Interest Income Water Sales Wastewater Sales Garbage Billing Other Revenues Transfers
$
Total Revenues Expenses Non Departmental Water Distribution Wastewater Collection Utility Billing Trash and Recycling Water-Wastewater Debt Service UTRWD Debt Service Total Expenses
2,073,208 $ 115,504 6,437,153 3,077,772 687,200 554,355 -
Amended Budget 2018-2019 2,217,325 $ 123,750 6,094,939 2,783,280 643,778 511,722 -
Estimated 2018-2019 2,007,150 $ 200,000 6,150,000 3,600,000 840,000 382,000 -
Adopted 2019-2020 2,160,200 175,000 6,765,000 3,960,000 870,000 564,269 2,880,000
12,945,192
12,374,794
13,179,150
17,374,469
527,000 4,296,036 1,605,894 208,312 617,144 2,231,473 1,182,363
603,000 5,181,803 2,084,614 305,127 690,775 2,231,473 1,182,363
603,000 5,385,384 2,126,234 294,298 751,849 3,506,701 1,182,363
613,000 6,009,748 2,211,678 323,466 827,034 5,426,399 1,074,720
10,668,222
12,279,155
13,849,829
16,486,045
Revenue Over/(Under) Expenses
$
2,276,970 $
95,639 $
(670,679) $
888,424
Beginning Fund Balance Ending Fund Balance
$ $
2,082,385 $ 4,359,355 $
4,359,355 $ 4,454,994 $
4,359,355 $ 3,688,676 $
3,688,676 4,577,100
Fund Balance Policy 33%
60%
50%
40%
46%
92
93 96
City of Celina Water-Wastewater Fund - Revenue & Expense Summary Revenue & Expense Summary 18,000,000 16,000,000 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 -
Actual 2017-2018
Amended Budget 2018-2019 Total Revenues
Estimated 2018-2019
Adopted 2019-2020
Total Expenses
Fund Balance 18,000,000 16,000,000
$4,577,100
$4,359,355
$4,500,000 $3,688,676
14,000,000
$4,000,000 $3,500,000
12,000,000
$3,000,000
10,000,000
$2,500,000
8,000,000
$2,000,000
6,000,000
$1,500,000
4,000,000 2,000,000 -
$5,000,000
$1,000,000 $10,668,222
$13,849,829
$16,486,045
Actual 2017-2018
Estimated 2018-2019
Adopted 2019-2020
Total Expenses
Ending Fund Balance
$500,000 $-
93
94 97
City of Celina Water-Wastewater Fund - Revenues Amended Budget 2018-2019
Actual 2017-2018 Revenues Fines & Fees Interest Income Water Sales Wastewater Sales Garbage Billing Other Revenues Transfers
$
2,073,208 $ 115,504 6,437,153 3,077,772 687,200 554,355 -
2,217,325 $ 123,750 6,094,939 2,783,280 643,778 511,722 -
Estimated 2018-2019 2,007,150 $ 200,000 6,150,000 3,600,000 840,000 382,000 -
Adopted 2019-2020 2,160,200 175,000 6,765,000 3,960,000 870,000 564,269 2,880,000
$ 12,945,192 $ 12,374,794 $ 13,179,150 $ 17,374,469
Total General Fund Revenues
Water-Wastewater Fund Revenues $18,000,000 $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $-
Fines & Fees
Actual 2017-2018 Interest Income
Amended Budget 2018-2019 Water Sales
Estimated 2018-2019
Wastewater Sales
Adopted 2019-2020
Garbage Billing
Other Revenues
Transfers
Revenues Fines & Fees 12%
Other Revenues 3%
Transfers 17%
Garbage Billing 5%
Wastewater Sales 23%
Fines & Fees
Interest Income
Water Sales
Interest Income 1%
Water Sales 39%
Wastewater Sales
Garbage Billing
Other Revenues
Transfers
94
95 98
City of Celina Water-Wastewater Fund - Expenses Amended Budget 2018-2019
Actual 2017-2018 Expenses Non Departmental Water Distribution Wastewater Collection Trash and Recycling Utility Billing Water-Wastewater Debt Service UTRWD Debt Service
$
527,000 $ 4,296,036 1,605,894 617,144 208,312 2,231,473 1,182,363
Estimated 2018-2019
603,000 $ 5,181,803 2,084,614 690,775 305,127 2,231,473 1,182,363
603,000 $ 5,385,384 2,126,234 751,849 294,298 3,506,701 1,182,363
Adopted 2019-2020 613,000 6,009,748 2,211,678 827,034 323,466 5,426,399 1,074,720
$ 10,668,222 $ 12,279,155 $ 13,849,829 $ 16,486,045
Total Expenses
Expenses $18,000,000 $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $-
Actual 2017-2018
Non Departmental Trash and Recycling UTRWD Debt Service
Amended Budget 2018-2019 Water Distribution Utility Billing
Estimated 2018-2019
Adopted 2019-2020 Wastewater Collection Water-Wastewater Debt Service
95
100 96
City of Celina Water-Wastewater Fund - Expenses Actual 2017-2018 Expenses Personnel Legal & Professional Services Materials & Supplies Maintenance Utilities UTRWD Delivery & Collection Cost Miscellaneous Capital Transfers Debt Service Total Expenses
Amended Budget 2018-2019
Estimated 2018-2019
Adopted 2019-2020
$
1,143,915 $ 1,496,750 $ 1,451,148 $ 1,686,723 916,465 730,775 1,102,993 1,292,034 892,742 854,390 895,876 832,890 330,057 272,000 304,102 277,500 259,099 317,240 248,830 275,000 2,800,093 4,009,935 3,966,573 4,494,817 165,281 259,475 266,489 277,835 86,000 86,000 746,734 838,754 838,754 848,127 3,413,836 3,413,836 4,689,064 6,501,119 $ 10,668,222 $ 12,279,155 $ 13,849,829 $ 16,486,045
Expenses Legal & Professional Services
Personnel
Materials & Supplies
Debt Service
Maintenance Utilities
UTRWD Delivery & Collection Cost
Transfers
Capital Miscellaneous Personnel
Legal & Professional Services
Materials & Supplies
Maintenance
Utilities
UTRWD Delivery & Collection Cost
Miscellaneous
Capital
Transfers
Debt Service
96
101 97
City of Celina Water-Wastewater Fund - Non-Departmental Actual 2017-2018
Expenses
Amended Budget 2018-2019
Estimated 2018-2019
Adopted 2019-2020
Transfers
$
527,000 $
603,000 $
603,000 $
613,000
Total Non-Departmental
$
527,000 $
603,000 $
603,000 $
613,000
Non-Departmental $620,000 $600,000 $580,000 $560,000 $540,000 $520,000 $500,000 $480,000
Actual 2017-2018
Amended Budget Estimated 2018-2019 2018-2019 Transfers
Adopted 2019-2020
97
98
City of Celina Water-Wastewater Fund - Water Distribution Department Amended Budget 2018-2019
Actual 2017-2018
Expenses
Estimated 2018-2019
Adopted 2019-2020
Personnel Legal & Professional Services Materials & Supplies Maintenance Utilities UTRWD Delivery Miscellaneous Capital
$
741,151 $ 67,285 736,943 163,445 196,135 2,226,264 164,813 -
877,806 $ 30,000 722,000 130,500 227,500 2,939,935 203,062 51,000
864,499 $ 320,000 723,000 156,500 165,600 2,896,573 208,212 51,000
970,634 290,000 715,000 130,500 210,000 3,472,106 221,508 -
Total Water Distribution Department
$
4,296,036 $
5,181,803 $
5,385,384 $
6,009,748
Personnel Assistant Director of Public Works Utility Supervisor Crew Leader Equipment Operator Utility Worker Meter Technician Utility Locator Total Personnel
0 1 3 2 4 3 1
0 1 3 2 4 3 1
1 0 3 2 4 3 1
1 2 3 2 7 0 0
14
14
14
15
Water Distribution Department $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $Actual 2017-2018
Amended Budget 2018-2019
Estimated 2018-2019
Adopted 2019-2020
Personnel
Legal & Professional Services
Materials & Supplies
Maintenance
Utilities
UTRWD Delivery
Miscellaneous
Capital
98
99
City of Celina Water-Wastewater Fund - Wastewater Collection Department Amended Budget 2018-2019
Actual 2017-2018
Expenses
Estimated 2018-2019
Adopted 2019-2020
Personnel Legal & Professional Services Materials & Supplies Maintenance Utilities UTRWD Collection Miscellaneous Capital
$
302,798 $ 232,036 151,818 152,363 51,955 573,829 141,095 -
456,577 $ 10,000 121,100 141,500 76,000 1,070,000 174,437 35,000
430,085 $ 31,144 165,186 147,602 72,300 1,070,000 174,917 35,000
531,303 175,000 115,000 147,000 65,000 1,022,711 155,664 -
Total Wastewater Collection Department
$
1,605,894 $
2,084,614 $
2,126,234 $
2,211,678
Personnel Utility Supervisor Sr. Wastewater Treatment Plant Operator Wastewater Treatment Plant Operator Crew Leader Equipment Operator Utility Worker Wastewater Technician
1 0 1 1 2 0 2
1 0 1 1 1 3 1
1 0 1 1 1 3 1
1 1 1 1 1 2 0
Total Personnel
7
8
8
7
Wastewater Collection Department $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $Actual 2017-2018
Amended Budget 2018-2019
Estimated 2018-2019
Adopted 2019-2020
Personnel
Legal & Professional Services
Materials & Supplies
Maintenance
Utilities
UTRWD Collection
Miscellaneous
Capital
99
100
City of Celina Water-Wastewater Fund - Utility Billing Department Amended Budget 2018-2019
Actual 2017-2018
Expenses
Estimated 2018-2019
Adopted 2019-2020
Personnel Legal & Professional Services Materials & Supplies Maintenance Utilities Miscellaneous Capital
$
99,966 $ 3,981 14,249 11,009 79,107 -
162,367 $ 11,290 13,740 117,730 -
156,564 $ 7,690 10,930 119,114 -
184,786 2,890 135,790 -
Total Utility Billing Department
$
208,312 $
305,127 $
294,298 $
323,466
Personnel Utility Billing Supervisor Senior Utility Billing Clerk Utility Billing Clerk
1 1 2
1 0 2
1 0 2
1 0 2
Total Personnel
4
3
3
3
Utility Billing Department $200,000 $150,000 $100,000 $50,000 $Actual 2017-2018
Amended Budget 2018-2019
Estimated 2018-2019
Adopted 2019-2020
Personnel
Legal & Professional Services
Materials & Supplies
Maintenance
Utilities
Miscellaneous
Capital
100
101 105
City of Celina Water-Wastewater Fund - Trash & Recycling Department Actual 2017-2018
Expenses
Amended Budget 2018-2019
Estimated 2018-2019
Adopted 2019-2020
Trash & Recycling Services
$
617,144 $
690,775 $
751,849 $
827,034
Total Trash & Recycling Department
$
617,144 $
690,775 $
751,849 $
827,034
Trash & Recycling Department $900,000 $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $-
Actual 2017-2018
Amended Budget Estimated 2018-2019 2018-2019 Trash & Recycling Services
Adopted 2019-2020
101
102 106
City of Celina Water-Wastewater Fund - Debt Service Actual 2017-2018
Expenses
Amended Budget 2018-2019
Estimated 2018-2019
Adopted 2019-2020
Debt Service
$
3,413,836 $
3,413,836 $
4,689,064 $
6,501,119
Total Debt Service
$
3,413,836 $
3,413,836 $
4,689,064 $
6,501,119
Debt Service $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $-
Actual 2017-2018
Amended Budget Estimated 2018-2019 2018-2019 Debt Service
Adopted 2019-2020
102
103 107
City of Celina Drainage Fund - Revenue & Expense Summary Amended Budget 2018-2019
Actual 2017-2018 Revenues Storm Water Fees Interest Income
$
Estimated 2018-2019
Adopted 2019-2020
408,011 $ 3,175
400,000 $ 3,000
450,000 $ 6,000
510,000 5,000
Total Revenues
411,186
403,000
456,000
515,000
Expenses Personnel Miscellaneous Expense Capital Transfer Debt Service
3,504 376,970 -
45,000 -
45,000 219,080 -
59,789 45,000 176,027 120,000 -
Total Expenses
380,474
45,000
264,080
400,816
Revenue Over/(Under) Expenses
$
30,712 $
358,000 $
191,920 $
114,184
Beginning Fund Balance Ending Fund Balance
$ $
318,288 $ 349,000 $
349,000 $ 707,000 $
349,000 $ 540,920 $
540,920 655,104
Fund Balance
9960%
15%
30%
Revenue & Expense Summary 600,000 500,000 400,000 300,000 200,000 100,000 -
Actual 2017-2018
Amended Budget 2018-2019 Total Revenues
Estimated 2018-2019 Total Expenses
Adopted 2019-2020
27%
103
104 108
City of Celina Utility Impact Fee Fund - Revenue & Expense Summary Amended Budget 2018-2019
Actual 2017-2018 Revenues Water Impact Fees Wastewater Impact Fees Interest Income
Estimated 2018-2019
Adopted 2019-2020
862,470 435,234 86,076
-
756,000 772,200 162,000
816,480 833,976 162,000
Total Revenues
1,383,780
-
1,690,200
1,812,456
Expenses Legal & Professional Services Miscellaneous Expense LFC Land Company Land Acquisition S18 Preston Road Sewer W15 Oklahoma Water Line - Water W18 Preston Road - Water W22 CR 53 Waterline Improvements S09 Cambridge Crossing Sewer Upsizing
6,200 18,409 1,576,400 53,647 -
-
9,375 1,200,000 32,500 287,517 31,500 472,950 -
20,000 310,000
-
Transfer (Water Fund - Debt Service)
Total Expenses
-
1,654,656
-
Revenue Over/(Under) Expenses
$
(270,876) $
Beginning Fund Balance Ending Fund Balance
$ $
6,608,754 $ 6,337,878 $
-
2,400,000
2,033,842
2,730,000
$
(343,642) $
(917,544)
6,337,878 $ 6,337,878 $
6,337,878 $ 5,994,236 $
5,994,236 5,076,692
104
City of Celina Water Capital Recovery Fee Fund - Revenue & Expense Summary Amended Budget 2018-2019
Actual 2017-2018 Revenues Water Capital Recovery Fee Interest Income
$
Total Revenues
Estimated 2018-2019
Adopted 2019-2020
380,000 $ 1,760
250,000 $ 250
525,800 $ 12,000
473,220 12,000
381,760
250,250
537,800
485,220
Expenses Miscellaneous Expense W16 Frontier Parkway - Preston to Coit W21 NTMWD Connection
-
-
21,250 50,000
-
Total Expenses
-
-
71,250
-
Revenue Over/(Under) Expenses
$
381,760 $
250,250 $
466,550 $
485,220
Beginning Fund Balance Ending Fund Balance
$ $
- $ 381,760 $
381,760 $ 632,010 $
381,760 $ 848,310 $
848,310 1,333,530
105
City of Celina Wastewater Capital Recovery Fee Fund - Rev & Exp Summary Amended Budget 2018-2019
Actual 2017-2018 Revenues Wastewater Capital Recovery Fee Interest Income
$
Total Revenues
Estimated 2018-2019
380,000 $ 2,064
-
382,064
-
$
Adopted 2019-2020
533,200 $ 10,000
479,880 10,000
543,200
489,880
Expenses Miscellaneous Expense Transfer (Water Fund for Debt Service)
-
-
-
360,000
Total Expenses
-
-
-
360,000
-
$
543,200 $
129,880
382,064 $ 382,064 $
382,064 $ 925,264 $
925,264 1,055,144
Revenue Over/(Under) Expenses
$
382,064 $
Beginning Fund Balance Ending Fund Balance
$ $
- $ 382,064 $
106
Bond Funds
107 111
B15 B16 B17 B18 B19 B20 F09 F10 F11 F13 R12 R13 R15 R17 R19 R20 R21 R22 R23 R24 R25 R26 R27 R## R$$ P05 P07
Downtown Parking Lot Annex Renovations City Hall Renovations EDC Renovations Downtown Development Law Enforcement Center Fire Station NO 2 Ladder Truck Fire Station NO 3 Fire Truck Susnset Blvd CR83/Ownsby Glendenning Parkway Preston Traffic Signal Kentucky Street Reconstruction Colorado Street Reconstruction 1461 Bridge Parvin Road Pavement Design Analysis Preston Road Lighting Legacy - Clear Creek to Carey Road Legacy - Carey Road to FM 428 Alignment 2019 Street Improvements Choate Parkway Punk Carter Parkway Old Celina Park Bobcat Trail
$
61,268 $ 1,515,990 315,922 713,965 551,999 11,000 2,423,212 1,422,934 280,593 787,132 296,791 437,646 121,600 21,724 70,876 237,684 15,257 45,394 2,460 29,482 9,000 458,880 327,785 14,347
Expense Through 2018-2019
City of Celina Capital Improvement Program Summary
350,000 $ 4,673,845 209,078 886,035 948,001 1,489,000 447,788 27,066 81,245 212,868 255,269 434,570 80,204 23,276 300,000 1,200,000 1,000,000 99,744 1,106 500,000 20,518 6,000 73,795 50,000 50,000 13,322,215 653
2019-2020 368,732 $ 1,800,000 229,124 1,178,316 4,000,000 1,000,000 1,580,540 500,000 50,000 1,000,000
2020-2021 36,000 $ 12,000,000 750,000 2,900,000 4,000,000 5,000,000 1,000,000
2021-2022
240,000 $ 450,000 1,500,000 4,000,000 4,000,000 1,000,000 210,000 11,000,000
2022-2023
1,056,000 6,189,835 14,775,000 1,600,000 1,500,000 3,000,000 2,871,000 1,450,000 1,111,838 1,000,000 552,060 3,772,216 201,804 45,000 600,000 2,616,000 5,000,000 9,115,001 46,500 6,083,000 5,050,000 1,015,000 532,675 550,000 310,000 13,650,000 13,015,000
Total Project Funding
107 108 112
S05 S06 S07 S08
W05 W09 W11 W12 W14 W15 W16 W17 W18 W19 W20 W21 W22 W23
2MGD Elevated Storage Tank DC Ranch Celina Rd/Downtown Pump Station DT Evelated Storage CRPS Improvement Oklahoma Water Line Frontier Parkway - Preston to Coit CPRS to DTPS Transmission Line Preston Water Line - Ownsby to Frontier Kentucky Water Line Colorado Water Line Connection to NTMWD CR53 Water Line Improvements Ground Storage Tank Decommission Morgan Lakes Facilities SCADA 289 Water Lines Settler's Ridge Water Lines Pressure Plane Improvements Water Line & ROW Downtown Water Improvements Downtown WWTP Downtown Sewer Rehabilitation DT WWTP Upgrade SE Sector Sewer
Total General Government
P08 Wilson Creek Park P09 NE Regional Park P10 Park Master Plan
4,512,361 932,705 6,391,463 470,244 2,163,055 297,387 3,875 12,051,903 131,520 7,875 23,382 29,153 1,199,948 314,215 5,663,590 1,566,500
13,590 20,000 15,479 10,222,009
City of Celina Capital Improvement Program Summary
1,179,289 251,189 1,238 24,756 1,500,000 19,413 17,375 4,000,000 500,000 372,125 850,000 26,618 443,798 500,000 612,000 547,000 275,000 122,068 300,052 170,785 4,000,000 1,265,353
6,910 1,610,000 14,521 28,373,707 588,244 1,389,915 1,499,980 7,500,000 145,000 250,000 5,340,000 3,281,000 4,636,410 -
11,706,712 3,308,000 -
25,686,000 145,000 4,000,000 4,000,000 -
22,400,000
5,691,650 1,183,894 6,392,701 495,000 4,251,299 316,800 21,250 17,441,818 2,131,500 380,000 850,000 50,000 472,951 8,000,000 290,000 250,000 4,612,000 3,308,000 5,887,000 3,556,000 4,122,068 1,500,000 485,000 14,300,000 2,831,853
20,500 1,630,000 30,000 98,388,428
108 109 113
D06 D08 D11 D20
S18 S19 S20 S##
* Includes Future Bond Issues
Quality of Life Projects Service Delivery Projects Infrastructure Projects
Total Capital Improvement*
Preston Rd Sewer Kentucky Sewer Line Colorado Sewer Line Collin College Sewer Line WWTP Design & Construction 289 Sewer Lines I&I Improvements WW Lines Downtown WW Improvements 3488 Preston Hills Circle Elm, CR8 & Preston Hills Drainage Design Manual Colorado Street Drainage Total Business Type $ 391,201 8,084,015 37,761,845
46,237,061 $
42,025 7,075 8,950 175,046 22,781 36,015,052
City of Celina Capital Improvement Program Summary
14,954,299 9,324,926 24,447,261
48,726,486 $
120,000 36,050 123,051 7,219 1,400,000 20,352,779
440,475 337,925 350,000 60,000 500,000
1,000,000 2,168,732 38,795,529
41,964,261 $
540,000 3,000,000 2,087,000 30,257,549
1,000,000 12,786,000 24,208,000
37,994,000 $
12,308,000
6,000,000 3,000,000 -
11,000,000 2,190,000 24,355,000
37,545,000 $
15,145,000
7,000,000 -
28,345,500 34,553,673 147,480,635
210,379,808
120,000 45,000 298,097 30,000 1,400,000 111,991,380
482,500 345,000 350,000 600,000 16,000,000 3,000,000 500,000
109 110 114
110
City of Celina Bond Funds - Revenue & Expenditure Summary Actual 2017-2018 Revenues Interest Income
Estimated 2018-2019
194,779 $
-
194,779
Expenditures Captial Improvement Programs Total Expenditures
$
Adopted 2019-2020
994,000 $
624,000
-
994,000
624,000
11,524,347
-
40,585,405
34,282,358
11,524,347
-
40,585,405
34,282,358
Revenue Over/(Under) Expenditures
$ (11,329,568) $
-
Beginning Fund Balance Ending Fund Balance
$ 102,027,831 $ 90,698,263 $ 90,698,263 $ 51,106,858 $ 90,698,263 $ 90,698,263 $ 51,106,858 $ 17,448,500
Total Revenues
$
Amended Budget 2018-2019
$ (39,591,405) $ (33,658,358)
111
112 116
City of Celina 2012 Bond Fund - Revenue & Expenditure Summary Actual 2017-2018 Revenues Interest Income
$
Amended Budget 2018-2019
Estimated 2018-2019
12,047 $
-
Total Revenues
12,047
-
Expenditures Transfers (Captial Improvement Programs)
30,414
-
-
-
Total Expenditures
30,414
-
-
-
Revenue Over/(Under) Expenditures
$
(18,367) $
Beginning Fund Balance Ending Fund Balance
$ $
902,713 $ 884,346 $
-
$
Adopted 2019-2020
20,000 $
10,000
20,000
10,000
$
20,000 $
10,000
884,346 $ 884,346 $
884,346 $ 904,346 $
904,346 914,346
112
113 117
City of Celina 2014 Bond Fund - Revenue & Expenditure Summary Amended Budget 2018-2019
Actual 2017-2018 Revenues Interest Income
$
Total Revenues
Estimated 2018-2019
11,850 $
-
11,850
$
Adopted 2019-2020
19,000 $
2,000
-
19,000
2,000
Expenditures Transfers (Captial Improvement Programs)
-
-
225,000
275,000
Total Expenditures
-
-
225,000
275,000
-
Revenue Over/(Under) Expenditures
$
11,850 $
Beginning Fund Balance Ending Fund Balance
$ $
697,889 $ 709,739 $
$
(206,000) $
(273,000)
709,739 $ 709,739 $
709,739 $ 503,739 $
503,739 230,739
113
114 118
City of Celina 2015 Bond Fund - Revenue & Expenditure Summary Actual 2017-2018 Revenues Interest Income
$
Amended Budget 2018-2019
Estimated 2018-2019
12,320 $
-
12,320
Expenditures Transfers (Captial Improvement Programs)
Total Expenditures
Total Revenues
17,000 $
5,000
-
17,000
5,000
394,158
-
60,000
171,853
394,158
-
60,000
171,853
Revenue Over/(Under) Expenditures
$
(381,838) $
Beginning Fund Balance Ending Fund Balance
$ $
1,164,186 $ 782,348 $
-
$
Adopted 2019-2020
$
(43,000) $
(166,853)
782,348 $ 782,348 $
782,348 $ 739,348 $
739,348 572,495
114
115 119
City of Celina 2016 Bond Fund - Revenue & Expenditure Summary Actual 2017-2018 Revenues Interest Income
$
Amended Budget 2018-2019
Estimated 2018-2019
59,161 $
-
59,161
Expenditures Transfers (Captial Improvement Programs)
Total Expenditures
Total Revenues
60,000 $
2,000
-
60,000
2,000
1,598,776
-
2,256,554
26,570
1,598,776
-
2,256,554
26,570
Revenue Over/(Under) Expenditures
$
(1,539,615) $
Beginning Fund Balance Ending Fund Balance
$ $
3,789,003 $ 2,249,388 $
-
$
Adopted 2019-2020
$
(2,196,554) $
(24,570)
2,249,388 $ 2,249,388 $
2,249,388 $ 52,834 $
52,834 28,264
115
116 120
City of Celina 2017 Bond Fund - Revenue & Expenditure Summary Actual 2017-2018 Revenues Interest Income
$
Amended Budget 2018-2019
Estimated 2018-2019
45,826 $
-
45,826
Expenditures Transfers (Captial Improvement Programs)
Total Expenditures
Total Revenues
48,000 $
5,000
-
48,000
5,000
3,106,689
-
2,156,048
322,660
3,106,689
-
2,156,048
322,660
Revenue Over/(Under) Expenditures
$
(3,060,863) $
Beginning Fund Balance Ending Fund Balance
$ $
5,987,721 $ 2,926,858 $
-
$
Adopted 2019-2020
$
(2,108,048) $
(317,660)
2,926,858 $ 2,926,858 $
2,926,858 $ 818,810 $
818,810 501,150
116
117 121
City of Celina 2018 Bond Fund - Revenue & Expenditure Summary Actual 2017-2018 Revenues Interest Income
$
Amended Budget 2018-2019
Estimated 2018-2019
53,575 $
-
53,575
Expenditures Transfers (Captial Improvement Programs)
Total Expenditures
Total Revenues
800,000 $
200,000
-
800,000
200,000
6,394,310
-
28,887,803
17,133,275
6,394,310
-
28,887,803
17,133,275
(6,340,735) $
-
$
Adopted 2019-2020
Revenue Over/(Under) Expenditures
$
$ (28,087,803) $ (16,933,275)
Beginning Fund Balance Ending Fund Balance
$ 53,383,319 $ 47,042,584 $ 47,042,584 $ 18,954,781 $ 47,042,584 $ 47,042,584 $ 18,954,781 $ 2,021,506
117
118 122
City of Celina 2019 Bond Fund - Revenue & Expenditure Summary Amended Budget 2018-2019
Actual 2017-2018 Revenues Interest Income
$
-
$
Estimated 2018-2019 -
$
Adopted 2019-2020
30,000 $
400,000
Total Revenues
-
-
30,000
400,000
Expenditures Transfers (Captial Improvement Programs)
-
-
7,000,000
16,353,000
Total Expenditures
-
-
7,000,000
16,353,000
Revenue Over/(Under) Expenditures
$
-
$
-
$
(6,970,000) $ (15,953,000)
Beginning Fund Balance Ending Fund Balance
$ 36,103,000 $ 36,103,000 $ 36,103,000 $ 29,133,000 $ 36,103,000 $ 36,103,000 $ 29,133,000 $ 13,180,000
118
Economic Development Funds
119 123
119
120 124
City of Celina Economic Development Corporation - Rev & Expenditure Summary Amended Budget 2018-2019
Actual 2017-2018 Revenues Taxes Grants Interest Income Other Revenues
$
Estimated 2018-2019
Adopted 2019-2020
573,145 $ 1,950 -
602,500 $ 5,000 -
622,500 $ 10,600 14,000
684,750 15,000 5,000 14,400
Total Revenues
575,095
607,500
647,100
719,150
Expenditures Personnel Legal & Professional Services Materials & Supplies Maintenance Utilities Miscellaneous Capital Transfer Debt Service
333,374 5,162 2,275 1,833 3,674 46,629 -
207,244 17,000 8,000 1,500 4,950 72,437 160,000 80,000
212,620 17,000 8,000 1,500 3,194 94,877 160,000 80,000
218,398 22,000 5,000 1,500 134,487 106,812 120,000
Total Expenditures
392,947
551,131
577,191
608,197
Revenue Over/(Under) Expenditures
$
182,148 $
56,369 $
69,909 $
110,953
Beginning Fund Balance Ending Fund Balance
$ $
277,073 $ 459,221 $
459,221 $ 515,590 $
459,221 $ 529,130 $
529,130 640,083
Revenue & Expenditure Summary 800,000 700,000 600,000 500,000 400,000 300,000 200,000 100,000 -
Actual 2017-2018
Amended Budget 2018-2019 Total Revenues
Estimated 2018-2019 Total Expenditures
Adopted 2019-2020
120
121 125
City of Celina Economic Development Corporation - Rev & Expenditure Summary Fund Balance 700,000
$640,083
600,000
$600,000
$529,130 $459,221
500,000
$700,000
$500,000
400,000
$400,000
300,000
$300,000
200,000
$200,000
100,000
$100,000
-
$392,947
$577,191
$608,197
Actual 2017-2018
Estimated 2018-2019
Adopted 2019-2020
Total Expenditures
$-
Ending Fund Balance
Expenditures
Debt Service Personnel Transfer
Miscellaneous Capital
Personnel Maintenance Capital
Legal & Professional Services Utilities Transfer
Legal & Professional Services Materials & Supplies Maintenance Utilities Materials & Supplies Miscellaneous Debt Service
121
122 126
City of Celina Community Development Corporation - Rev & Expenditure Summary Amended Budget 2018-2019
Actual 2017-2018 Revenues Taxes Interest Income
$
Estimated 2018-2019
Adopted 2019-2020
573,145 $ 10,458
602,500 $ 5,000
622,500 $ 20,000
684,750 10,000
Total Revenues
583,603
607,500
642,500
694,750
Expenditures Transfer
200,000
-
200,000
1,097,537
Total Expenditures
200,000
-
200,000
1,097,537
Revenue Over/(Under) Expenditures
$
383,603 $
607,500 $
442,500 $
(402,787)
Beginning Fund Balance Ending Fund Balance
$ $
545,388 $ 928,991 $
928,991 $ 1,536,491 $
928,991 $ 1,371,491 $
1,371,491 968,704
Revenue & Expenditure Summary 1,200,000 1,000,000 800,000 600,000 400,000 200,000 -
Actual 2017-2018
Amended Budget 2018-2019 Total Revenues
Estimated 2018-2019 Total Expenditures
Adopted 2019-2020
122
Appendices
123 127
123
Function/Program GIS Facilities Management Information Technology1 Finance
2
Library City Secretary General Services3
124
FY 2016
FY2017
FY2018
FY2019
Adopted FY2020
0 0
0 0
1 1
1 1
1 1
0
0
1
3
2
0 2.5 0
0 2.5 0
3 3.5 0
8 3.5 2
7 3.5 2
2
3
4
0
0
Development Services4
9
10
16
20
19
Administration5
6
6
9
4
6
1
2
2
3
2
16
19
22
41
41
Municipal Court Fire & EMS Streets
6
7
8
7
7
7
7
6
Police9
17
19
21
27
29
Parks10
5
7
8
9
9
2
2
2
2
2
4 0 71.5
6 0 83.5
7 0 107.5
9 2 142.5
10 2 142.5
10
10.5
14.0
14
15.0
4 0 14.0
5.5 3.5 19.5
7.0 4.0 25.0
8 3 25
7.0 3.0 25.0
Total Stormwater Fund
0 0.0
0.0 0.0
0.0 0.0
0 0.0
1.0 1.0
Total FTE - All Funds
85.5
103.0
132.5
167.5
168.5
Community Relations Engineering
11
12
Human Resources
Total General Fund Water13 Wastewater
13
Utility Billing
Total Water and Wastewater Fund Stormwater8
1
Chief Technology Officer position eliminated.
2
Assistant Finance Director position eliminated.
3
General Services Department dissolved in FY19.
4
Planner tech and Code Enforcement positions eliminated in FY20. Added Admin Assistant paid from this
department, but supplemented by EDC fund. 5
Director of Government Affairs position created in FY19, Assistant City Manager position created in FY20.
6
Court clerk position eliminated.
7
Eighteen Fire positions added using federal SAFER grant.
8
Streets position moved to Stormwater Fund.
9
Added Family Violence Officer (majority grant funded) and CID sergeant.
10
Created Rec Coordinator position.
11
The Downtown Development Manager is budgeted in the Community Relations Department.
12
Management Analyst position created (shared with Development Services).
13
Wastewater position moved to Water Department.
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125 129
Long Term Financial Plan Long-Term Capital Plan Objective: The City's Long-Term Capital Plan is designed to help the City anticipate and project future capital needs, including construction, renovation and repairs, and providing equipment to various City departments. The Long- Term Capital Plan covers a period of five years. Review: City Council will review and approve the Long-Term Capital Plan every year during the budget process. However, review of and changes to the Long- Term Capital Plan may be made during the fiscal year as needed. Assumptions: City Staff will review and update the assumptions at least annually. Following is the basis for certain assumptions: • Debt will only be issued for projects that have at least a five year average life, and in the vast majority of cases the average life will be substantially longer. • The City will amortize debt at least as quickly as the average life of the asset that is being funded. • It is the City's intent to fund capital items with fixed rate debt. • The City's financial advisor will provide updated debt schedules at least annually based on the projects included in the Long-Term Capital Plan in order to forecast the aggregate amount of debt service and the associated l&S tax rate and/or water and sewer rates needed to service the debt. • The Long-Term Capital Plan will cover funding for projects anticipated to be repaid with l&S taxes, as well as project funding anticipated to be repaid with water, sewer and/or drainage revenues. In certain instances, debt may be repaid with other sources and will be notated as such.
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Long Term Financial Plan Long-Term Financial Plan Objective: The City's Long-Term Financial Plan is designed to help the City anticipate and project future revenues and expenditures in the General Fund, and serve as a guide/management tool for City Management when evaluating financial decisions that affect the City. It is meant to address maintenance and operations, and when combined with the Long-Term Capital Plan, capital improvements as well. To this point, the M&O and l&S tax rates necessary to cover the day-to-day operations of the City and to cover the City's debt payments are projected. The Long-Term Financial Plan covers a period of five years. Review: City Council will review and approve the Long-Term Financial Plan every year during the budget process. However, review of and changes to the Long- Term Financial Plan may be made during the fiscal year as needed. Assumptions: City Staff will review and update the assumptions at least annually. Following is the basis for certain assumptions:
Revenues: • Projected future taxable assessed valuations will be based on conservative growth rates, taking into account factors such as building permits, development agreements put in place, commercial and retail growth, etc. • Sales tax projections will be based on historical trends, as well as new commercial and retail activity generated within the City. • Other revenue growth rates will be based on historical trends, as well as conservative growth rates. • One-time revenues are matched with one-time expenses • Fund reserve requirements for cash balances Expenditures: • Expenditure growth rates will be based on historical trends, as well as taking into account inflation rates. • Projections will take into account potential future personnel costs • Projections will take into account potential cash funded (Non Debt) capital costs
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Appendix: Water Rates
Water
Residential
0-2,000 Gal Min Base Rate Meter Size 3/4 Inch Base Meter Size 1 Inch base Meter Size 1 1/2 Meter Size 2 Volume Rate 2001-10000 Gallons used 10001-20000 Gallons used 20001-30000 30001-Above
Gallons used Gallons used
Water Residential
OUTSIDE CITY
0-2,000 Gal Min Base Rate Meter Size 3/4 Inch Base Meter Size 1 Inch base Meter Size 1 1/2 Meter Size 2 Volume Rate 2001-10000 Gallons used 10001- 20000 Gallons used 20001-30000 Gallons used 30001-Above Gallons used
Sewer
2020
$ $ $ $
24.56 41.30 82.61 132.18
$ $
5.37 8.13
$ 9.57 $ 13.81 2020 $ $ $ $
36.84 61.95 123.92 198.27
$ 8.05 $ 12.19 $ 14.35 $ 20.72
Residential
0-2,000 Gal Min Base Rate Meter Size 3/4 Inch Base Meter Size 1 Inch base Meter Size 1 1/2 Meter Size 2 Volume Rate 2001-5000 5001-12000
Sewer Residential
2020
$ $ $ $
25.54 45.90 85.66 146.85
$ $
6.37 7.88
OUTSIDE CITY
2020
0-2,000 Gal Min Base Rate Meter Size 3/4 Inch Base Meter Size 1 Inch base Meter Size 1 1/2 Meter Size 2 Volume Rate 2001-5000 5001-12000 Residential Trash Rates 2020 Garbage regular Includes tax Recycling regular Includes tax Extra Cart Includes tax
celina-tx.gov
$ $ $ $
38.32 68.84 128.49 220.27
$ 9.55 $ 11.82 $ 10.83 $ 3.09 $ 5.60
127
Major Employers
128 132
128
129 133
Major Employers
Major Employers in Celina, TX
Employer
Business Type
# of Employees
Celina ISD
School District
385
City of Celina
Municipality
168
Brookshire's
Grocery Store
60
ChemTrad
Chemical Plan
26
Martin Marietta
Sand & Gravel
30
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130
Appendix
Top Ten Water Customers 2018-2019 Customer
Consumption
Billed $ Consumption
Fini Enterprise
2,039,200
$
271,746.52
Settlers Ridge Care Center
5,339,000
$
84,925.21
Light Farms HOA
5,176,000
$
71,745.02
Lilyana HOA
4,791,000
$
69,565.84
TXI-Redi Mix
3,888,000
$
65,949.27
Prosper ISD
3,339,900
$
53,212.67
TX-2 Rail
3,288,300
$
47,032.98
Burnco Texas LLC
3,250,000
$
45,870.31
Boyer Elementry
1,860,000
$
41,373.95
Celina ISD (High School)
1,611,000
$
36,623.88
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Appendix
City of Celina Top Ten Taxpayers: Tax Year 2019 Ranking
Taxable Value
TXI Operations
1
$
13,728,045
Highland Homes-Dallas LLC
2
$
13,588,905
Celina 682 Partners LP
3
$
10,781,396
Calatlantic Homes of Texas Inc
4
$
10,732,537
First Texas Homes Inc
5
$
8,265,626
American Legend Homes LLC
6
$
6,817,819
Celina Town Center LTD
7
$
6,739,400
Tollway/Outer Loop LP
8
$
6,674,286
CADG Ownsby Farm LLC
9
$
6,589,992
Chemtrade Sulfate Chemicals
10
$
6,287,798
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Appendix: Glossary 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. 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.
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Appendix: Glossary 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”. 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.
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Appendix: Glossary 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 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. Public Improvement District – (PID) is a defined geographical area established to provide specific types of improvements or maintenance within the area which are financed by assessments against the property owners within the area. Chapter 372 of the Texas Local Government Code authorizes the creation of PIDs by cities. 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.
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Appendix: Glossary 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. TIRZ (Tax Increment Reinvestment Zone) -is a political subdivision of a municipality or county in the state of Texas created to implement tax increment financing. They may be initiated by the city or county or by petition of owners whose total holdings in the zone consist of a majority of the appraised property value. 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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City of Celina General Fund Department Descriptions GIS Department
GIS are computerized systems that incorporates geographical features with tabular data in order to map, analyze, and assess real world problems. GIS applications are tools that allow end users to preform analysis, edit spatial data and create hard copy and web based maps. In the local government environment GIS improves decision making with the help of layered information, optimizes cost savings with greater efficiency, and improves communication between different departments and the public.
Facilities Department
The City of Celina Facilities Department is responsible for the safety, efficiency and functionality of all City of Celina facilities. Specific duties include repair, maintenance, building construction consulting and advice, and management of facilities related vendor services.
IT Department
The IT Department will achieve excellence through design, development, and application of information technology in support of the principles, goals, and strategies consistent with the needs of the constituents and stakeholders of the City of Celina. As a support department, IT will be known for its technical skills to create and deliver high-quality services to the City and its staff. All while monitoring controls to meet budget and overall objectives. IT will provide leadership to set strategic technology direction through planning, indepth analysis, and proactive problem-solving in pursuit of efficient and effective use of computing resources.
Finance Department
The City of Celina Finance Department is to committed to safely and securely managing the assets of the City while cultivating an openly engaging environment for the citizens of Celina on the sources and uses of the Cityâ&#x20AC;&#x2122;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.
Library Department
Celina Public Library provides free and equitable access to cultural and educational experiences by offering facilities, books and media in multiple formats, and programming for all ages. We celebrate ideas, facilitate discovery, promote creativity, connect people, and enrich lives.
City Secretary Department
The City Secretaryâ&#x20AC;&#x2122;s Office is dedicated to promoting an open and responsive government by duly recording and preserving the Cityâ&#x20AC;&#x2122;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.
Development Services Department
The 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. The Development Services department is comprised of 4 service areas: Planning & Zoning, Building Safety, Code Enforcement, and Permitting.
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City of Celina General Fund Department Descriptions Administration Department
The Administration Department includes the City Managerâ&#x20AC;&#x2122;s Office, which 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.
Municipal Court Department
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.
Fire & EMS Department
The City of Celina Fire Department is dedicated to earning the respect of the community by providing the best possible service based upon concern, compassion and professionalism in all endeavors.
Street Department
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.
Police Department
The Celina Police Department is committed to achieving a safer community by providing dedicated service and involving our community as partners.
Parks & Recreation Department
The Parks & Recreation Department preserves, enhances and protects open spaces and creates recreational opportunities for growth and enhancement by developing diverse services and programs that promote citizen involvement and a strong sense of community.
Community Relations
Community Relations provides 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.
Engineering Department
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.
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City of Celina General Fund Department Descriptions Human Resources Department
The Human Resources Department will partner with other City departments to maximize the potential of our greatest asset â&#x20AC;&#x201C; our employees. We are committed to the recruitment, retention, development and retention of our City workforce, thereby fostering an environment conducive to employee accountability and success.
Main Street Department
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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City of Celina Water/Wastewater Fund Department Descriptions Water Distribution Department
The Water Distribution Department is responsible for maintaining 178 miles of water line, 1555 fire hydrants, 141 miles of sewer lines, and treating approximately 999.6 Million gallons of water per year. Other responsibilities include responding to customer requests; cleaning, inspecting, and repairing water lines; installing water services upon request; repairing water lines, valves and fire hydrants; capital improvement projects, meter reading, and other related services.
Wastewater Collection Department
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.
Utility Billing Department
The Utility Billing Department is dedicated to the collection and processing of water distribution, wastewater collection, trash & recycling services and storm water collection while providing outstanding customer service.