FY2016-17 Budget Final

FY2016-17 Budget Final

City of DeSoto, Texas

ANNUAL BUDGET ADOPTED Fiscal Year 2016-2017 PLANNING Fiscal Year 2017-2018

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TABLE OF CONTENTS INTRODUCTION ------------------------------------------------------------------------------------ 5 GFOA Budget Achievement Award Fiscal Year 2016 ------------------------------------- 7 Readers Guide ------------------------------------------------------------------------------------ 8 City Officials --------------------------------------------------------------------------------------- 11 Organizational Chart----------------------------------------------------------------------------- 12 Location & History of Desoto ------------------------------------------------------------------ 13 Community Profile ------------------------------------------------------------------------------- 15 BUSINESS PLAN ------------------------------------------------------------------------------------ 23 Vision Statement/Goals & Objectives/Business Plan------------------------------------- 24 BUDGET MESSAGE -------------------------------------------------------------------------------- 31 Transmittal Letter -------------------------------------------------------------------------------- 32 BUDGET POLICIES ---------------------------------------------------------------------------------- 41 Calendar -----------------------------------------------------------------------------------------------------------------------43 City Charter Requirements --------------------------------------------------------------------- 44 Budget Policies ----------------------------------------------------------------------------------- 47 Basis of Budgeting and Accounting ---------------------------------------------------------- 49 Financial Policies --------------------------------------------------------------------------------- 50 FINANCIAL ANALYSIS------------------------------------------------------------------------------ 55 City of DeSoto Fund Structure Overview --------------------------------------------------- 57 Fund Structure ------------------------------------------------------------------------------------ 59 Budgeted Position History --------------------------------------------------------------------- 61 Changes in Budgeted Positions --------------------------------------------------------------- 83 Adopted Budget Summary by Category ---------------------------------------------------90 Explanation of Major Changes in Fund Balance------------------------------------------- 92 Combined Fund Statements ------------------------------------------------------------------- 106 Revenue Summary by Major Type – All Funds -------------------------------------------- 111 Three Year Comparison of Major Revenues – All Funds -----------------------------115 Expenditure Summary by Function ---------------------------------------------------------- 119 Expenditure Summary by Fund --------------------------------------------------------------- 121 Five Year Financial Forecast FY 2017-2021 ------------------------------------------------- 123 GENERAL FUND------------------------------------------------------------------------------------- 141 Budget Summary-General Fund 101-102 ---------------------------------------- 143 Property Tax Rate History Chart ------------------------------------------------- 144 Sales Tax History Chart ------------------------------------------------------------ 145 Revenues by Category ---------------------------------------------------------------------- 146 Expenditures by Department Summary ---------------------------------------------------- 149 Administration ------------------------------------------------------------------------------------------------151

Financial Services------------------------------------------------------------------------------ 168 Development Services------------------------------------------------------------------------ 174 Parks & Recreation -------------------------------------------------------------------------------188 Public Safety (Police) ------------------------------------------------------------------------- 200 Public Safety (Fire) ---------------------------------------------------------------------------- 210 Municipal Court-------------------------------------------------------------------------------- 215 Library--------------------------------------------------------------------------------------------------------------218 Information Technology --------------------------------------------------------------------- 222 Human Resources ----------------------------------------------------------------------------- 226 Use of Fund Balance ------------------------------------------------------------------------232 Non-Departmental -------------------------------------------------------------------233 Peg Fund ------------------------------------------------------------------------------------------- 234 Budget Stabilization Fund ---------------------------------------------------------------------- 236 COOPERATIVE EFFORTS -------------------------------------------------------------------------- 239 Southwest Regional Communications Center (SWRCC) --------------------------------- 241 Jail Operations ------------------------------------------------------------------------------------ 252 SALES TAX CORPORATIONS --------------------------------------------------------------------- 256 DeSoto Economic Development Corporation Budget ----------------------------------- 258 DeSoto Park Development Budget ----------------------------------------------------------- 262 PUBLIC UTILITY FUNDS--------------------------------------------------------------------------- 264 Public Utilities Fund Department Charts --------------------------------------------------- 267 Budget Summary-Fund 502-------------------------------------------------------------------- 269 Administration Budget -------------------------------------------------------------------------- 270 Utility Billing Budget ----------------------------------------------------------------------------- 272 Utility Field Operation Budget------------------------------------------------------------------------------274 Non-Departmental ------------------------------------------------------------------------------- 276 Meter Replacement Fund 503----------------------------------------------------------------- 277 Equipment Replacement Fund 504 ---------------------------------------------------------- 278 Water & Sewer CIP Fund 508------------------------------------------------------------------ 279 STORM DRAINAGE UTILITY FUND ------------------------------------------------------------- 281 Functions Storm Drainage Utility Fund ------------------------------------------------------ 283 Revenue & Expenditure Chart ----------------------------------------------------------------- 284 Budget Summary-Fund 522-------------------------------------------------------------------- 285 Department/Program Budgets---------------------------------------------------------------- 286 Equipment Replacement Fund 524 ---------------------------------------------------------- 289 Drainage CIP Fund 528 -------------------------------------------------------------------------- 290 SANITATION ENTERPRISE FUND---------------------------------------------------------------- 291 Functions Sanitation Enterprise Fund-------------------------------------------------------- 293 Revenue & Expenditure Chart ----------------------------------------------------------------- 294

Budget Summary-Fund 552-------------------------------------------------------------------- 295 Department/Program Budgets ---------------------------------------------------------------- 296 Equipment Replacement Fund 553 ---------------------------------------------------------- 300 HOTEL OCCUPANCY TAX FUND----------------------------------------------------------------- 301 Functions Hotel Occupancy Tax Fund-------------------------------------------------------- 303 Hotel Occupancy Tax Revenue History Chart ---------------------------------------------- 304 Budget Summary-Fund 221-------------------------------------------------------------------- 305 DEBT SERVICE FUND ------------------------------------------------------------------------------ 307 Overview ------------------------------------------------------------------------------------------- 309 Expenditures by Category ---------------------------------------------------------------------- 310 Budget Summary-Fund 305-------------------------------------------------------------------- 311 Computation of Legal Debt Margin ---------------------------------------------------------- 312 Per Capita Outstanding Debt ------------------------------------------------------------------ 313 Annual Debt Service Requirement until Maturity Chart --------------------------------- 314 Debt Retirement Schedules-------------------------------------------------------------------- 315 General Obligation Bonds ---------------------------------------------------------------------- 317 Certificate of Obligations----------------------------------------------------------------------- 337 Sales Tax Revenue Bonds----------------------------------------------------------------------- 353 SPECIAL REVENUE FUNDS------------------------------------------------------------------------ 357 Special Revenue Funds Overview Chart ---------------------------------------------------- 359 ALL OTHER FUNDS --------------------------------------------------------------------------------- 385 Maintenance and Equipment Replacement Funds Overview ------------------------- 387 Maintenance and Capital Project Funds Overview -------------------------------------- 398 CAPITAL PROJECTS PLAN------------------------------------------------------------------------- 408 Capital Improvement Plan Overview -------------------------------------------------------- 410 Capital Improvement Program Anticipated Bonded Projects -------------------------- 411 Capital Improvement Program Summaries------------------------------------------------- 412 Capital Improvement Plan Streets------------------------------------------------------------ 414 Capital Improvement Plan Storm Drainage ------------------------------------------------ 426 Water/Wastewater Master Plan ---------------------------------------------------- 433 Annual Repair/Replacement Program Details --------------------------------------------- 444 APPENDIX-------------------------------------------------------------------------------------------- 447 Budget Glossary-List of Acronyms --------------------------------------------------------------------------------449 Budget Glossary ---------------------------------------------------------------------------------- 451 Budget Ordinance-------------------------------------------------------------------------------- 462 Budget Tax Ordinance--------------------------------------------------------------------------- 467 Bond Ratings and Investment Policy Summarization ------------------------------------ 471 Top Ten Taxpayers ------------------------------------------------------------------------------- 472 Special Revenue Funds Budget Summaries--------------------------------------------------361 Maintenance and Capital Project Funds Budget Summaries---------------------------400

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INTRODUCTION

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GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Pre sen ta tion Award

PRESENTED TO

City of DeSoto Texas For the Biennium Beginning October 1, 2015

Executive Director

City of DeSoto Reader’s Guide FY 2016-2017 Budget The purpose of this section of the budget document is to assist the reader in his or her efforts to understand the City’s program of services for the upcoming fiscal year. Introduction This section contains a listing of the key city officials of the City – the City Council, City Executives and Managing Directors. There is a state map of Texas on which the location of the City of DeSoto is identified. Additional historic and demographic information about the City is contained in this section. Business Plan and Vision Statement The section contains the City Council’s Vision Statement, an expression of the ideal DeSoto envisioned by the Council members. The Statement of Goals and Objectives also includes the Business Plan, which lists the action steps planned by City staff to accomplish the twelve goals developed by City Council in conjunction with the Vision Statement. The Vision Statement and Goals were developed by City Council in a Council work session. City management and the Managing Directors developed the action steps listed under each of the twelve goals. Budget Message This document, developed by the City Managers’ Office, highlights the objectives to be accomplished during FY 2017 in the City’s major funds. Policies This section highlights the policies underlying the development of the FY 2016-2017 budget • Budget Calendar • City Charter Requirements • City Budget Policies • Basis of Budget and Accounting • Financial Policies Financial Analysis This section contains a comprehensive overview of the City’s financial position • Three-Year History of Budgeted Positions – a listing of budgeted positions by fund and department. • Fund Structure – this document illustrates and explains the fund type and account groups utilized by the City of DeSoto. A companion document compares the measurement focus with the budgetary basis/basis of accounting employed by the City’s fund types and account groups. • Revenue Summary by Major Type – All Funds • Revenue Summary by Fund • Three Year Comparison of Major Expenditures – graphically illustrates changes in expenditures by major fund type. • Expenditure Summary by Fund

• Expenditure Summary by Function – All Funds General Fund This section of the budget contains the following: • Budget Summary – an expanded view of financial >Page 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 Page 10 Page 11 Page 12 Page 13 Page 14 Page 15 Page 16-17 Page 18 Page 19 Page 20 Page 21 Page 22 Page 23 Page 24 Page 25 Page 26 Page 27 Page 28 Page 29 Page 30 Page 31 Page 32 Page 33 Page 34 Page 35 Page 36 Page 37 Page 38 Page 39 Page 40 Page 41 Page 42 Page 43 Page 44 Page 45 Page 46 Page 47 Page 48 Page 49 Page 50 Page 51 Page 52 Page 53 Page 54 Page 55 Page 56 Page 57 Page 58 Page 59 Page 60 Page 61 Page 62-63 Page 64 Page 65 Page 66 Page 67 Page 68-69 Page 70-71 Page 72-73 Page 74-75 Page 76-77 Page 78-79 Page 80-81 Page 82-83 Page 84-85 Page 86-87 Page 88-89 Page 90-91 Page 92-93 Page 94-95 Page 96-97 Page 98-99 Page 100-101 Page 102-103 Page 104-105 Page 106-107 Page 108-109 Page 110 Page 111 Page 112 Page 113 Page 114 Page 115 Page 116 Page 117 Page 118 Page 119 Page 120 Page 121 Page 122 Page 123 Page 124 Page 125 Page 126 Page 127 Page 128 Page 129 Page 130 Page 131 Page 132 Page 133 Page 134-135 Page 136-137 Page 138-139 Page 140-141 Page 142 Page 143 Page 144 Page 145 Page 146 Page 147 Page 148 Page 149 Page 150 Page 151 Page 152 Page 153 Page 154 Page 155 Page 156 Page 157 Page 158 Page 159 Page 160 Page 161 Page 162 Page 163 Page 164 Page 165 Page 166 Page 167 Page 168 Page 169 Page 170 Page 171 Page 172 Page 173 Page 174 Page 175 Page 176 Page 177 Page 178 Page 179 Page 180 Page 181 Page 182 Page 183 Page 184 Page 185 Page 186 Page 187 Page 188 Page 189 Page 190 Page 191 Page 192 Page 193 Page 194 Page 195 Page 196 Page 197 Page 198 Page 199 Page 200 Page 201 Page 202 Page 203 Page 204 Page 205 Page 206 Page 207 Page 208 Page 209 Page 210 Page 211 Page 212 Page 213 Page 214 Page 215 Page 216 Page 217 Page 218 Page 219 Page 220 Page 221 Page 222 Page 223 Page 224 Page 225 Page 226 Page 227

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