2019 proposed budget and business plan city of …...corpus christi mansfield dallas carrollton...
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2019 PROPOSED BUDGETAND BUSINESS PLAN
City of Arlington, Texas
OVERVIEW• City Value Proposition
• FY 2019 Proposed Budget
• FY 2019 Priorities and Core Services
• August 14th Meeting
• Budget Calendar
BUDGET DEVELOPMENT PROCESS• Comprehensive Financial Forecast
• Department reviews with CMO
• All items considered included in Budget
Document (Other Budget Information)
• Reconciliation of Positions (adds, deletes,
reorganizations)
BUDGET STRATEGY• Balanced and in accordance with City’s
Financial Principles
• Advance Priorities while maintaining Core
Services
• Addresses employee compensation
(three-year plan)& insurance adjustments
• Distribute Oversight and Workload
• Maintain Favorable Tax Policy
FY 2019 BUDGET• Targeted investments in new technology
& public safety
• Tax rate of $0.6348, a half-cent reduction in the tax rate
• Electricity savings
• Strategic use of one-time funding
• Fee adjustments
• Capital expenses planned in CIP
• Volunteer program (124,000 Hours)
• Grants ($13.3M)
BEST PRACTICES
CITY CONTRIBUTIONS TO THE STATE• Sales Tax Service Fee - $2.2M
• Court Fines - $3.8M
• Payments to Other Agencies - $796k
• Total = $6.8M
• 2.6 cents on tax rate
FIRE ISO & NFIP RATING• Fire ISO 1 rating effective March 1, 2018
• 1% of US communities achieve ISO 1
• Rating used by most insurance companies to predict risk when assessing premiums
• Rating upgrade means reduced costs for businesses
• Public Works achieved upgraded National Flood Insurance Community Rating on May 1, 2018• Upgrade based on capital improvement project
planning, building standards, infrastructure maintenance, storm water education & outreach
• Upgraded rating may provide average annual flood insurance premium savings ranging from $83 to $217 depending location of the property to the floodplain
FAVORABLE TAX POLICYGeneral
HomesteadOver 65 Disabled Person
Tax Ceiling for
Over 65Vet1 Vet2 Vet3 Vet4
Minimums and
Maximums
Authorized
Up to 20% of appraised
value, must be worth at
least $5,000
At least $3,000; no
max established
At least $3,000; no
max established
Local Officials
Authorized or Not
Authorized
5,000 7,500 1 0,000 1 2,000
Arlington 20% $60,000 $60,000 Authorized 5,000 7,500 1 0,000 1 2,000
Minimums and
Maximums
Authorized
Arlington
Mandated Veteran ExemptionsLocal Option Exemptions
Authorized Business Exemptions
RESIDENTIAL
COMMERCIALFreeport Abatements
AuthorizedAuthorized
Local Officials Authorized or Not
Authorized
Local Officials Authorized or Not
Authorized
AMOUNT OF EXEMPTIONS
CurrentNo Ceilings or
Homestead Exemption
M&O 0.4428 0.3859
I&S 0.1920 0.1675
Total Tax Rate 0.6348 0.5534
0.0814
Total AV Value $25,753,273,388 $29,549,318,686
Exemption/Ceiling $3,796,045,298
Avg Taxable Home Value $140,455
Avg Appraised Home Value $181,444
Cost to Average Home Owner $891.61 $1,004.11
TAX BILL COMPARISON
Tax Rate Homestead Tax Bill
El Paso 0.8034 0% 1,425.95
Mansfield 0.7100 0% 1,260.18
Mesquite 0.6870 0% 1,219.36
Fort Worth 0.8050 20% 1,143.04
Grand Prairie 0.6700 > 1% or $10,000 1,117.83
Richardson 0.6252 0% 1,109.67
Dallas 0.7804 20% 1,108.11
Corpus Christi 0.6063 10% 968.51
Lubbock 0.5380 0% 954.90
Arlington 0.6398 20% 908.46
Carrollton 0.5997 20% 851.53
Irving 0.5941 20% 843.57
Austin 0.4448 > 8% or $5,000 726.32
Plano 0.4686 20% 665.37
Southlake 0.4620 20% 656.00
Grapevine 0.2892 20% 410.64
Using $177,490 as Average Home Value
TAX BILL COMPARISON
TAX BILL COMPARISON
TAX BILL COMPARISONExemptions
2017
Valuation2018 Tax Bill
House 1 None $121,121 $768.88
House 1 HS $121,121 $615.10
House 2 HS $124,267 $631.08
House 2 HS, OV65 – No Freeze $124,267 $250.20
House 2 HS, OV65 w/Freeze $124,267 $167.53
• Homeowner 1 Savings:• HS – $153.78
• Homeowner 2 Savings:• Over 65 Tax Freeze – $82.67• Over 65 Exemption/Tax Freeze – $463.55
CITY COMPARISONS
OTHER CITY COMPARISONS
$47
$49
$55
$60
$60
$78
$85
$88
$99
$103
$135
$140
$146
$157
$244
$- $50 $100 $150 $200 $250
Mesquite
El Paso
Lubbock
Fort Worth
Arlington
Corpus Christi
Mansfield
Dallas
Carrollton
Irving
Richardson
Plano
Austin
Grapevine
Southlake
FY 2018 Assessed Valueper Capita (in $1,000's)
Average: $103
63.5
66.3
77.9
78.5
80.7
80.8
82.7
91.0
92.0
97.3
98.5
115.7
137.5
138.2
146.9
- 20 40 60 80 100 120 140 160
Carrollton
Arlington
Mesquite
Mansfield
Irving
Fort Worth
Plano
El Paso
Lubbock
Corpus Christi
Richardson
Dallas
Grapevine
Southlake
Austin
FY 2018 Employeesper 10,000 Citizens
Average: 96.5
Populations: 2018 Survey of Texas Cities
OTHER CITY COMPARISONS
$584
$621
$735
$754
$777
$797
$819
$836
$972
$991
$1,076
$1,086
$1,227
$1,299
$1,312
$- $200 $400 $600 $800 $1,000 $1,200 $1,400
El Paso
Arlington
Corpus Christi
Carrollton
Fort Worth
Mesquite
Mansfield
Lubbock
Dallas
Irving
Austin
Plano
Richardson
Southlake
Grapevine
FY 2018 General FundExpenditures per Capita
Average: $926 $298
$323
$382
$397
$455
$476
$481
$596
$603
$614
$649
$654
$689
$842
$1,127
$0 $200 $400 $600 $800 $1,000 $1,200
Lubbock
Mesquite
Arlington
El Paso
Grapevine
Corpus Christi
Fort Worth
Carrollton
Mansfield
Irving
Austin
Plano
Dallas
Richardson
Southlake
FY 2018 Tax Levy Per Capita
Average: $572
OTHER CITY COMPARISONS
$0.2892
$0.4448
$0.4620
$0.4686
$0.5941
$0.8050
$0.5380
$0.6398
$0.6870
$0.7100
$0.6252
$0.6063
$0.7804
$0.5997
$0.8034
$- $0.20 $0.40 $0.60 $0.80 $1.00
Grapevine
Austin
Southlake
Plano
Lubbock
Irving
Carrollton
Corpus Christi
Richardson
Arlington
Mesquite
Mansfield
Dallas
El Paso
Fort Worth
FY 2018 Ad Valorem Tax Rates
General Fund Rate Debt Rate
Average: $0.6036
0%
0%
0%
0%
0%
1%
8%
10%
20%
20%
20%
20%
20%
20%
20%
20%
0% 5% 10% 15% 20% 25%
El Paso
Lubbock
Mansfield
Mesquite
Richardson
Grand Prairie
Austin
Corpus Christi
Carrollton
Dallas
Fort Worth
Grapevine
Irving
Plano
Southlake
Arlington
FY 2018 General Homestead ExemptionState Limit
Average: 11.2%
Greater of 1% or $10,000
Greater of 8% or $5,000
OTHER CITY COMPARISONS, SWORN STAFF PER 10,000 POPULATION
*Adopted Crime Tax
OTHER CITY COMPARISONS, SWORN STAFF PER 10,000 POPULATION
0.92 1.04 1.08 1.09
1.19 1.19 1.22 1.29
1.38 1.43
1.52 1.53
-
0.5
1.0
1.5
2.0
Fire
OTHER CITY COMPARISONS, STAFF PER 10,000 POPULATION
OTHER CITY COMPARISONS, STAFF PER 10,000 POPULATION
OTHER CITY COMPARISONS, STAFF PER 10,000 POPULATION
BUDGET AND BUSINESS PLAN HIGHLIGHTS
RESULTS• Turnaround time for commercial
construction plans within 12 business days: 88% in FY 2017, 98% estimated for FY 2018
• Requests for pothole repair completed within 3 working days of request: 93% in FY 2017, 95% estimated for FY 2018
• Participation in Parks programs and classes: 40,124 in FY 2017, 42,000 estimated for FY 2018
• Citizen satisfaction with overall library services: 89% in FY 2017, 92% in FY 2018
PLANNED ITEMS FOR 2019 CIP
DEBT ISSUANCE
• Fire Heavy Fleet replacement ($2,692,336)
• Tierra Verde HVAC ($750,000)
• Infrastructure Maintenance/City Facilities
($1,000,000)
• Playground Replacement Program ($1,140,000)
• River Legacy Parking lot renovations ($350,000)
Total: $5.9M
FY 2019 BUDGET
ALL FUNDS – OPERATING POSITIONS
CITY REVENUES BY FUND
CITY EXPENDITURES BY FUND
SUMMARY OF EXPENDITURE CHANGES
GENERAL FUND BUDGET BY DEPARTMENT
GENERAL FUND EXPENDITURES
GENERAL FUND POSITIONS
-
200
400
600
800
1,000
1,200
1,400
Police vs. Other General Fund StaffingFY 2001 - FY 2019
Police Other General Fund
GENERAL FUND REVENUE CHANGES• Ad Valorem revenue increase of 9.3%
• Reduction in rate
• Increase in General Fund revenue of $9.1M in FY 2019 budget
• Anticipates September bill valuation change and ongoing impact of tax litigation settlements
• Sales Tax Revenue
• FY 2019 General Fund sales tax revenue is projected to be $64.5M, which is $1.7M above the FY 2018 budget
• 3.1% growth over FY 2018 estimate
• Other Revenues
• Ballpark lease reallocate $750k (moved to one-time)
• Municipal Court down $575k
• Franchise Fees down $376k
• Interest income growth of $322k
GENERAL FUND REVENUES
PROPERTY TAX BASE
PROPERTY TAX RATES
SALES TAX REVENUE TRENDSThrough May, sales tax
revenue in the General Fund
is $419,483 (1.0%) under the
weighted monthly budget
amount for the year to date.
Receipts are up from the prior
year in eight of the last 12
months. Through May, receipts
are 3.3% above what the City
received last year.
8.0%
-3.0%
6.5%
2.3%
-0.6%
1.9%
9.8%
-0.2%
0.1%
14.1%
3.1%2.5%
-0.8%
-15%
-10%
-5%
0%
5%
10%
15%
20%
May17
June17
July17
Aug17
Sept17
Oct17
Nov17
Dec17
Jan18
Feb18
Mar18
Apr18
May18
Monthly Sales Tax RevenuesPercent Change from Same Month in Prior Year
$4.6
$9.0
$15.5
$20.4
$24.5
$30.5
$35.9
$41.0
$46.9$51.8
$56.8$62.8
$4.5$9.0
$15.3
$20.1
$24.5
$30.5
$35.6$40.6
$0
$10
$20
$30
$40
$50
$60
$70
Oct Nov Dec Jan Feb Mar April May June July Aug Sept
FY 2018 Budget to Actual ComparisonIn Millions
FY 2018 Budget FY 2018 Actual
1. The FY 2019 proposed revenue budget for the Court is $10.1 million, which is $3.94 million (28.1%) lower than the high point of $14.0 million in 2011.
2. If citations decline in 2019 by the same percentage as in 2018, the estimate for 2019 is 92,079 citations, which is 63,405 (40.8%) fewer citations
than the 155,484 citations filed in 2009.
60,000
80,000
100,000
120,000
140,000
160,000
180,000
FY 2006 FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018Estim.
FY 2019Prop.
Municipal Court Revenues and CitationsFY 2006 - FY 2019 Proposed Budget
Revenues, in $ hundreds Citations
COMPENSATION & BENEFITS
COMPENSATION PLAN YEAR 3
Proposed compensation increase for all funds = $4.4M
Job Family Year 3 Increase
Engineering 2.5%
Information Technology 2.5%
Admin/Clerical 2.5%
Management Professional 2.5%
Technical/Craft 2.5%
Crime Scene 2.5%
Job Family Year 3 Increase
Police Officer 4.6%
Police Sgt 5.7%
Police LT 5.0%
Firefighter 5.3%
Fire LT 5.1%
Fire Captain 4.3%
Deputy Chief/Battalion Chief 4.3%
Apparatus Operator 5.3%
Fire Prevention 5.3%
General Fund Total $3,996,400
SWORN STEP PLAN MAINTAINED
• Police - $442,000
• Fire - $620,000
Compensation Summary
Police & Fire FY 2019 Market Average Distance
FY18 FY19
Police (all steps/ranks) 2.55% above 4.7% above
Fire (all steps/ranks) 2.53% above 4.33% above
Civilian Employees FY 2019 Market Average
FY18 FY19
Civilian (all job families) 2% above 4% above
Health Insurance Highlights• 4% Employee Rate Increase: (increase of $.53 - $6.96/pay period)
• HDHP $13.69 individual - $81.29 family
• EPO $30.44 individual - $180.34 family
• Retiree Subsidy: No Change
• Tobacco Use Surcharge: $25/pay period
• Annual Deductible Increase: $250 individual/$500 family
• Continue Wellness Program Participation Premium Differential $20/pay period
• Terminate Compass contract; Promote UHC programs – myHealthcare Cost Estimator, Nurseline, Check.Choose.Go
• Continued growth of Employee Health Center utilization• First 4 months: 925 Visits, 293 Personal Health Assessments
TMRS
• Funded full $105,787 increase, not
phased in
• Rate increase from 15.94% to 15.96%
• Amortization Period from 19.6 years
to 18.6 years
• Increased funded ratio 86.6% to
87.2%
TMRS CONTRIBUTION RATES
TMRS NET PENSION LIABILITY
$97 $102 $113
$124
$221 $234
$247
$144
$132
$117
$161 $145 $147 $152 $153
$0
$50
$100
$150
$200
$250
$300
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
Net Pension Liability(in $ millions)
OPEB
CIVIL SERVICE UPDATEFY 2018 Personnel Budget $294,200
HR Civil Service Coordinator (11/6/17)
Human Resource Assistant (11/20/17)
Senior Attorney (2/26/18)
Paralegal (2/26/18)
FY 2018 Personnel Savings $68,030
FY 2018 Operating Expenses Budget $35,300
FY 2018 Operating Expenses Estimate $151,246
FY 2018 Projected Variance ($47,916)
COUNCIL PRIORITIES
RECURRING FUNDING SUMMARY
GENERAL FUND
Category Amount
Mandates & Contractual Increases
$871K
Compensation & Benefits $5.3M
Public Safety $2.2M
Priorities & Needs $365K
IT Projects $514K
Total $9.2M
DEFERRED/DECLINED REQUESTS
No. FTEs Amount
General Fund Total 78 55 19,424,681$
Other Funds Total 24 5 9,193,094$
City Total 102 60 28,617,775$
Requests
COUNCIL PRIORITIES – HIGHLIGHTS
Champion Great Neighborhoods
• Neighborhood Matching Grant Program
($150,000)
• Code Short Term Rental Enforcement
($112,952)
• Interstate Mowing ($100,200)
• Green Screen ($100,000 current year)
• Home Improvement Incentive Program
($84,000)
COUNCIL PRIORITIES – HIGHLIGHTS
Enhance Regional Mobility• Transportation Services ($667,601)
• Autonomous Vehicle Program ($250,000)
• Street Maintenance Fund Balance ($3.8M)
COUNCIL PRIORITIES – HIGHLIGHTS
COUNCIL PRIORITIES – HIGHLIGHTS
Invest in Our Economy• Hotel & Convention Center ($125,000)
• ACVB $870,000
• Convention and Event Services Investments
($950,000)
• Commercial Dishwasher
• Airwall Track Repair
• Internet Bandwidth and Wi-Fi System Upgrade
• Technology Maintenance & Upgrades
• Removable carpet, install labor & equipment
• Concession Equipment
COUNCIL PRIORITIES – HIGHLIGHTSPut Technology to Work
• Software Maintenance ($130,000)
• Department Technology Projects ($1.3M)• Police Digital Video Systems
• Laserfiche Upgrade
• Inspection Scheduling
• Ap.com Enhancements
• Police Staffing Solution
• Court Software Enhancements
• ERP System Assessment/Plan Development ($200,000)
• Video Magistration ($15,000)
COUNCIL PRIORITIES – HIGHLIGHTS
Support our Youth and Families• AISD School Resource Officers ($84,762
net recurring plus vehicle)
• Restore Library Funding ($95,265)
• New Parks Development O&M ($122,895)
• Playground Equipment Replacement ($400,000)
• Reopen Texas Rangers Golf Couse ($508,504 in Park Performance Fund)
CORE SERVICES – HIGHLIGHTS
Public Safety
• COPS Grant Transition ($1.1 M)
• Fire Prevention Staffing ($104,141)
• Security Contract Increase ($61,106)
• Fire Utility Increases ($51,785)
• Civilian Investigators ($268,788)
• Fire Station 17 Staffing ($247,597)
CORE SERVICES – HIGHLIGHTS
Financial / Economic Development
• Property/Casualty Insurance
Premiums ($70,886)
• TAD/Tarrant County Increases
($98,086)
• Payroll Staff Accountant ($77,540)
• Janitorial Contract Increases
($201,709)
CORE SERVICES – HIGHLIGHTS
Infrastructure
• Storm Water Graduate Engineer
($105,731)
• Fleet Property Site Mitigation
($525,000)
OTHER FUNDS
CONVENTION & EVENT SERVICES PROGRAM
CHANGES• Revenues are $321k higher than FY 2018
• Hotel Occupancy Tax up $482K
• Convention Center Revenues down $161K
• FY 2019 Expenditures
• New Recurring Expenses $525K
• Funding for ACVB $400K
• Internet, WiFI & Technology Maintenance $125k
• One-time Expenses $1.295M
• ACVB $470,000
• Commercial Dishwasher $175k
• Airwall Track Repair $200k
• Internet Bandwidth upgrade $150k
• HVAC, Concession equipment, carpet $300,000
PARK PERFORMANCE FUND PROGRAM CHANGES
• Revenues are $509k higher than FY 2018
• Golf revenue is up $560k due to Texas Rangers Golf Club re-opening
• Recreation and Field revenues are down $50,425 from FY 2018
• FY 2019 expenditures are $897k higher than FY 2018
• Golf expenditures are up $781k
• Recreation expenditures are up $113k
• Field expenditures are up $3,036
• Transfer in from Parks ATF until TRGC clubhouse fully operational - $1.8M
COMMUNICATION SERVICES PROGRAM CHANGES
• FY 2019 Revenues and Expenditures
• Mid-year compensation alignment impact on FY
2019 ($577k)
• 9-1-1 PBX ($100k) paid from beginning fund balance
• $1.73M of expenditures for CAD and radio
maintenance moved to this fund, paid from CES
non-HOT revenues
IT SUPPORT FUND PROGRAM CHANGES
• One-time project expenses $779,910
• City Website Rebuild Phase II $43,400
• Network Intrusion Detection $100,000
• Supplementary Resources for Enterprise IT Projects $156,510
• Enterprise IT Projects $435,000
• New Recurring expenses $518,700
• City Website Rebuild Phase II $33,700
• Network Intrusion Detection $100,000
• Software Maintenance $130,000
• Enterprise IT Projects $255,000
STORM WATER UTILITY FUND
STREET MAINTENANCE FUND• Sales tax increase of almost $500k over
current year estimate
• $3.8M in additional contracted street
maintenance
WATER UTILITIES
WATER FIXED MONTHLY CHARGE
WATER CONSERVATION RATES
RESIDENTIAL BLOCK STRUCTURE
COST OF SERVICE
COMMERCIAL VOLUME RATE
BLOCK STRUCTURE
WATER CONSERVATION RATES
CONSTRUCTION METER RATES
SEWER FIXED MONTHLY CHARGE
COST OF SERVICE
SEWER RATE
CUSTOMER IMPACT
RESIDENTIAL WATER RATES
FOR 10,000 GALLONS
$3
6.6
6
$3
8.5
6
$3
8.9
8
$3
9.0
5
$4
1.5
1
$4
3.5
8
$4
3.6
0
$4
6.7
0
$4
7.0
1
$4
8.8
9
$5
0.6
7
$5
6.1
3
$5
7.5
0
$5
7.6
0
$5
8.1
0
$5
9.4
5
$6
4.4
0
$6
4.6
8
$6
9.7
3
$6
9.9
4
$8
2.3
4
$- $10 $20 $30 $40 $50 $60 $70 $80 $90
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Source Data: Texas Town & City, May 2018
and City Websites
*Arlington’s proposed increase compared to other cities
prior to their increase
COMMERCIAL WATER RATES
FOR 50,000 GALLONS
*Arlington’s proposed increase compared to other cities
prior to their increase
$1
54
.73
$2
26
.83
$2
29
.61
$2
36
.60
$2
45
.18
$2
47
.30
$2
73
.37
$2
73
.88
$2
74
.00
$2
79
.30
$2
83
.98
$2
84
.95
$2
86
.34
$3
15
.04
$3
26
.53
$3
36
.07
$3
50
.00
$3
51
.60
$3
53
.30
$3
57
.38
$3
85
.27
$- $50
$100 $150 $200 $250 $300 $350 $400 $450
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Source Data: Texas Town & City, May 2018
and City Websites
FUNDING FOR RESERVES
SELECTED CITY RESERVES
OTHER POST
WORKING BUSINESS LANDFILL EMPLOYMENT
UNALLOCATED CAPITAL CONTINUITY LEASE BENEFITS
Balance on October 1, 2017 7,219,801$ 20,055,003$ 4,062,075$ 17,151,326$ 1,717,904$
Appropriated Amounts - - - - -
Transfers In / (Out) 382,131 1,061,471 - - -
Balance on September 30, 2018 7,601,932$ 21,116,474$ 4,062,075$ 17,151,326$ 1,717,904$
Appropriated Amounts - - - - -
Transfers In / (Out) - - - - -
Balance on September 30, 2019 7,601,932$ 21,116,474$ 4,062,075$ 17,151,326$ 1,717,904$
SELECTED FINANCIAL RESERVES
FY 2019 OPERATING POSITION
FY 2019 SUMMARY OF RESERVES
Working Capital,
$21,116,474
Unallocated, $7,601,932
BCR, $4,062,075
OPEB, $1,717,904
Landfil l , $17,151,326
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
$35,000,000
$40,000,000
$45,000,000
$50,000,000
$55,000,000
FY 2019 Reserves Summary
Not Required: $13.72m
Required: $37.93m
RESERVE TRENDS
CHANGE IN AVERAGE HOME VALUE
BUDGET CALENDAR• Special Budget Meeting – August 14
• Scheduled Council Meetings
• August 21 – first public hearing on the tax rate
• Town Hall meetings
• August 23, 6:30 S. Police Service Center
• August 30, 6:30pm Council Chambers City Hall• Second public hearing on the tax rate
• September 4
• Budget Public Hearing• First vote on budget and tax rate
• September 13
• Second vote on budget and tax rate
QUESTIONS?