2012 Irving Budget

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City of I rv ing , Texas

CITY MANAGEMENT

CITY OF IRVING, TEXASCITY MANAGERS RECOMMENDED

BUDGETFY 2011-2012


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APPROPRIATION SCHEDULES

Authorized Personnel3

General Fund Spreadsheet 5

Water and Sewer System Fund Spreadsheet 6

Garage Fund 7

Municipal Drainage Utility Fund 8

Solid Waste Services Enterprise Fund 9

Hotel Occupancy Tax Funds 10

Grant Funds 11

Equipment Replacement Funds 12

Other Funds 13

Capital Improvement Funds 15

General Funds Revenue Sources by Major Category 19

Ad Valorem Revenue History20

Property Tax Rates - Direct and Overlapping 21

Sales Tax Revenue 22

Sales Tax Budget Collection History 23

Sales Tax Percent Change 24

Hotel Occupancy Tax - Proposed Revenue Projection 25

INTRODUCTION

City Managers Letter i

Title Page

Table of Contents

INTRODUCTION

APROPRIATION SCHEDULES

T a b l e o f C o n t e n t s

REVENUES


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EXPENDITURES

General Fund Analysis Schedules

General Fund Revenue and Expenditures Chart 29

General Fund Expenditures by Department 30

General Fund Expenditures by Classification 31

Economic Development Contractual Obligation 32

STRATEGIC GOAL 1 LAND USE

Goal 1 Overview 35

Planning and Inspections 36

STRATEGIC GOAL 2VIBRANT NEIGHBORHOODS

Goal 2 Overview 39

Code Enforcement 40

Housing and Human Services 41

STRATEGIC GOAL 3ECONOMIC DEVELOPMENT

Goal 3 Overview 43

Real Estate Services Economic Development 44

Irving Convention and Visitors Bureau 46

STRATEGIC GOAL 4SAFE AND SECURE CITY

Goal 4 Overview 49

Police 50

Fire52

Municipal Court 54

Animal Services 56

STRATEGIC GOAL 6EFFECTIVE COMMUNICATIONS

Goal 6 Overview 59

Corporate Communications 60

EXPENDITURES

STRATEGIC GOAL 1 LAND USE

STRATEGIC GOAL 2 VIBRANT NEIGHBORHOODS

STRATEGIC GOAL 3 ECONOMIC DEVELOPMENT

STRATEGIC GOAL 4 SAFE AND SECURE CITY

STRATEGIC GOAL 6 EFFECTIVE COMMUNICATIONS

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STRATEGIC GOAL 7CULTURAL, RECREATIONAL AND EDUCATIONAL ENVIRIONMENTS

Goal 7 Overview 63

Parks and Building Maintenance 64

Library Services 66

Irving Arts Center 68

Heritage and Museum 70

STRATEGIC GOAL 8SOUND GOVERNANCE

Goal 8 Overview 73

Mayor and Council 74

City Secretarys Office 75

City Managers Office 77

Financial Services 78

Strategic Services 82

Non-Departmental 84

Performance Office86

City Attorneys Office 88

STRATEGIC GOAL 9INFRASTRUCTURE NETWORK

Goal 9 Overview 89

Capital Improvement Program 90

Public Work Transportation 92

Information TechnologyWater Utilities

9496

Water Utilities 96STRATEGIC GOAL 10ENVIRONMENTAL SUSTAINABILITY

Goal 10 Overview 99

Solid Waste Services 100

Municipal Drainage Utility 102

Fleet Services 106

Intergovernmental Services 104

STRATEGIC GOAL 7 CULTURAL, RECREATIONAL AND EDUCATIONAL ENVIRONMENTS

STRATEGIC GOAL 8 SOUND GOVERNANCE

STRATEGIC GOAL 9 INFRASTRUCTURE NETWORK

STRATEGIC GOAL 10 ENVIRONMENTAL SUSTAINABILITY

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OTHER FUND SUMMARIES

Other Water Funds

New Lien Water and Sewer Reserve Fund 110

Water and Sewer Reserve Fund 111

Water and Sewer Contingency Fund 112

Water Resources and Development Fund 113

Lake Chapman Fund 114

Lake Chapman Reserve Fund115

Hotel Occupancy Tax Funds

Irving Convention and Visitors Bureau (ICVB) Funds 118

Irving Arts Center (IAC) Funds 122

Convention Center Complex Fund Summary 129

Entertainment Venue Fund Summary 130

Heritage and Museum Fund Summary 131

Museum Operating Fund Summary 132

Hotel Occupancy Tax Reserve Fund Summary 133

Grants Funds

Community Development Block Grant Fund Summary 136

Home Investment Partnership Grant Fund Summary 137

Emergency Shelter Fund Summary 138

Community Development Block Grant - Recovery Fund Summary 139

Neighborhood Stabilization Program 1 140

Homeless Prevention and Rapid Re-Housing Program - Federal 141

Emergency Shelter Grant - State 142

Homeless Prevention and Rapid Re-Housing Program - State 143

Texas Highway Safety Grant Fund Summary 144

Local Law Enforcement Block Grant Fund Summary 145

Miscellaneous Grants Fund Summary 146

Transportation Grant Fund Summary 147

Library Grant Fund Summary 148

Emergency Management Grant Fund Summary 149

FUND SUMMARIES

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Criminal Justice Grant Fund Summary 150

Miscellaneous Donations Fund Summary 151

Other Funds

Park Donation Fund Summary 154

Cimarron Recreation Center Fund Summary 155

Lee Park Recreation Center Fund Summary 156

Heritage Senior Center Fund Summary157

Mustang Park Recreation Center Fund Summary 158

Northwest Park Recreation Center Fund Summary 159

Senter Park Recreation Center Fund Summary 160

West Park Recreation Center Fund Summary 161

Economic Development Fund Summary 162

Main Street and Events Fund Summary 163

Tax Increment Financing District Fund Summary 164

TIF Project Fund Summary 165

Tax Increment Financing District #2 Fund Summary 166

Municipal Court Technology Fees Fund Summary 167

Municipal Court Building Security Fees Fund Summary 168

Municipal Court Time Payment Fees Fund Summary 169

Compensated Absences Fund Summary 170

Flexible Spending Fund Summary 171

Health Self Insurance Fund Summary 172

Health Legal Reserve Fund Summary 173

Health Claims Reserve Fund Summary 174

Voluntary Employees Beneficiary Association (VEBA) Fund Summary 175

Self Insurance Casualty Fund Summary 176

Supplemental Benefit Plan Fund Summary 177

Texas Stadium Rental #1 Fund Summary 178

Texas Stadium Rental #2 Fund Summary 179

Texas Stadium Project Fund Summary 180

Red Light Camera Enforcement Fund Summary 181

FUND SUMMARIES

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Seized Narcotics Fund Summary 182

Schedule of Requirements FY 2010-11 General Obligation Bonds 185

Schedule of Requirements for FY 2011-12 General Obligation Bonds 185

Schedule of General Obligation Bonded Indebtedness to Maturity 186

General Interest and Sinking Fund Summary187

Schedule of Requirements for FY 2011-12 Waterworks and Sanitary Sewer Bonds 188

Schedule of Waterworks and Sanitary Sewer Revenue Bonded Indebtedness toMaturity FY 2011-12

189

Water and Sewer Interest and Sinking Fund Summary 190

New Lien Water and Sewer Interest and Sinking Fund Summary 191

Schedule of Requirements Combination Tax and Hotel Occupancy Tax Certificates ofObligation Requirements

192

Schedule of Combination Tax and Hotel Occupancy Tax Certificates of ObligationIndebtedness To Maturity FY 2011-12

193

Hotel Occupancy Tax Interest and Sinking Fund Summary 194

Schedule of Requirements Entertainment Venue Debt Obligations 195

Schedule of Entertainment Venue Bonded Indebtedness to Maturity 196

Entertainment Venue Debt Service Fund Summary 197

Municipal Drainage Utility Schedule of Requirements 198

Municipal Drainage Utility Bonded Indebtedness to Maturity 199

Municipal Drainage Utility Interest and Sinking Fund Summary 200

FY 2010-11 Bond Sale Map 203

FY 2011-12 General Obligation Bond Sale 205

FY 2011-12 Water and Sewer System Pay-as-You-Go Capital Funding 206

General Fund Non Bond Fund Summary 207

Convention Center Bond Fund Summary 209

Entertainment Venue Bond Fund Summary 210

Street Improvement Bond Fund Summary 211

Storm Sewer Bond Fund Summary 213

FUND SUMMARIES

CAPITAL IMPROVEMENT PROGRAM FUNDS

DEBT SERVICE

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Park Improvement Bond Fund Summary 214

Fire Station Bond Fund Summary 215

Library Bond Fund Summary 216

Criminal Justice Bond Fund Summary 217

Landfill Bond Fund Summary 218

City Buildings Bond Fund Summary 219

DART Bond Fund Summary220

Radio Communications Bond Fund Summary 221

Animal Shelter Bond Fund Summary 222

Infrastructure Bond Fund Summary 223

Gateway Development Bond Fund Summary 224

Municipal Drainage Utility Bond Fund Summary 225

Water Improvement Bond Fund Summary 226

Sanitary Sewer Bond Fund Summary 228

Water and Sewer System Non-Bond Capital Improvement Program Fund Summary 230

Municipal Drainage Utility Non-Bond CIP Fund Summary 228

REPLACEMENT FUNDS

Equipment Replacement Fund Spreadsheet 235

Vehicle Replacement Request 237

Computer Replacement Fund Spreadsheet 238

CAPITAL IMPROVEMENT PROGRAM FUNDS Cont.

REPLACEMENT FUNDS

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CITYMANAGERS

MESSAGE


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To: Honorable Mayor Van Duyne and Members of the City Council

From: Tommy Gonzalez, City Manager

Date: August 5, 2011

Subject: FY 2011-12 Managers Proposed Budget

It is my privilege to present the FY 2011-12 City of Irving budget for your consideration. The

budget is in alignment with the citys Strategic Plan. Management, directors and city staff workedto identify resources and prioritize programs to align city operations and capital projectsaccording to the City Councils ten strategic goals. This budget focuses on meeting the councilshighest priorities and maintaining core services to the citys residents, visitors and businesses.Benchmarks have been established to track progress toward each goal, and new goals andaction steps will be incorporated as the current ones are completed.

Strong governance and fiscal management remain a high priority. The FY 2011-12 budget isstructurally balanced, with operating revenues meeting operating expenditures. The impact ofthe national recession and sharp declines in key revenues have resulted in drastic budget cutsfor many city and county governments.

The national recession has had a significant impact on municipal revenues over the past fouryears. The two main revenues supporting the General Fund, property taxes and sales taxes,have both declined significantly as a result of the economic contraction. Taxable values of allproperty within Irving have declined steadily. From a peak valuation of $18.45 billion in FY 2008-09, values have dropped to $16.5 billion for FY 2011-12, a reduction of $1.9 billion. This hasresulted in a $10.3 million decrease in revenues over the past two years. If the current tax ratewere maintained, the impact on general revenues would be a further reduction of $2.6 million, fora cumulative loss of $12.9 million.

These steady reductions in major revenue sources have been met with offsetting reductions inexpenditures to continually rebalance the budget as projections are updated and revenuescontinue to fall. The city has taken proactive steps to review processes and reduce operatingcosts ahead of revenue declines while maintaining excellent levels of services. Examples of howoperating costs have been reduced will be presented at the budget retreat session. Keyindicators including the crime rate, resident satisfaction with city services and the overall look ofthe city demonstrate that city staff has been able to increase services and customer satisfactionwhile at the same time reduce costs. Cumulatively over the last four years, the city has identifiedover $38 million in cost savings, cost avoidance, cost recovery and productivity enhancements.This, in part, has helped offset the loss in revenues mentioned above.


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The recession has also impacted the residents of Irving. While municipal revenues have beendeclining, use of city services has been increasing. In particular, residents are using cityprograms and facilities as a low cost resource for after school care, tutoring, job searching, andrecreational, aquatic and leisure activities for their families. A key goal of the development of theFY 2011-12 budget was to maintain those services that provide direct benefits to the

community as well as those essential to protect the health, safety and welfare of the community.

The city has also strengthened financial policies and procedures to ensure adequate reservebalances, conservative expenditure policies, and monitoring and projections of key revenues.The use of tools such as the five-year financial forecast have allowed management to projectfuture revenue and expenditure trends and adjust revenues and expenditures to produce astructurally balanced budget.

While these policies have enabled Irving to remain financially sound and maintain current servicelevels, further declines in key revenues require further expenditure reductions, deferral ofmaintenance and equipment replacement, as well as increases in revenues to balance thebudget. Accomplishing this balance was a daunting but not insurmountable task for city staff.

The proposed structurally balanced budget will help maintain the citys double AAA credit rating,prepares the city for the upcoming year, and lays the foundation for the next two to three years.

FY 2010-11 RESULTS

Irving became the first municipality to receive the prestigious Texas Award for PerformanceExcellence (TAPE). As the state version of the Malcolm Baldrige National Quality Award, TAPErecognizes role model organizations that demonstrate exceptional performance in areas ofleadership, customer service, workforce focus, process management, results and strategicplanning. The TAPE award comes on the heels of Irving being recognized as one of the 2010Best Places to Work in North Texas by the Dallas Business Journal.

Genghis Khan: The Exhibition is on display at the Irving Arts Center through September 30.This prestigious exhibition is the largest cultural exhibit ever hosted in Irving. The exhibit isattracting visitors from many states and countries, including some from Mongolia. The ArtsCenter has worked with several school districts in Texas and Oklahoma to integrate the exhibitinto their curriculum and facilitate field trips to the exhibit.

In May 2011, the West Irving Library was opened. This state-of-the-art, 25,000 sq ft libraryoffers a wide variety of technology resources in addition to the traditional books, magazines,audio and video resources. These include multi-touch computer tables, a computer lab, abusiness center, and Wi-Fi access. Constructed with the latest green building techniques, thelibrary is a net-zero building, using solar panels and geo-thermal wells to generate as much

energy as the building will use over the course of a year.

Another high priority area for the council and staff is public safety. We have seen a 30% declinein the crime rate over the last five years, including a 12% reduction so far this year. The citysemergency medical services have been recognized as having the highest cardiac survival ratein the state of Texas.


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Irving received a $2 million Energy Efficiency and Conservation Block Grant and replaced 152street lights on Irving Boulevard with solar powered street lights. The new lights will reduceenergy costs to the city and replace 20 plus year old street lights.

Diversity - The city has over 11% of the workforce currently receiving bi-lingual pay, an increaseof 3.8% since 2007. The percentage of contracts competitively awarded to M/WBE vendors has

met the goal of 25% of total value of the contracts.

Transparency The Financial Services and Corporate Communications departments haveteamed up on getting more financial information to the public. In recognition of our efforts, theCity received the Gold Transparency Award for Financial Transparency from the TexasComptroller for the second year in a row. The award criteria includes placing budget documents,annual financial reports, and check registers in the citys website for public review.

We have also found a way to reward our employees while saving the city money. Employeewellness is now a key focus throughout the organization to promote a healthy workforce, enhanceemployee morale, and provide incentives for employees to take control of their health. IrvingWellness Incentive Now (I WIN) was launched January 2009 to offer wellness and fitness rewards

to employees who achieve and maintain good health. The cost of these rewards will be offset bylower insurance premiums in the future from a fit workforce as well as encouraging preventativecare and a healthier lifestyle. When employees are healthy and strong; residents, visitors andbusinesses are well served, productivity is high and health insurance costs are kept low. Through IWIN, employees are able to receive a wellness screening and have the opportunity to participatein a fitness assessment using benchmarks established by the Cooper Clinic. The success of thisprogram is evidenced by the number of employees who are participating in the various I WINprograms. More than 1,040 employees have qualified to receive fitness incentive pay. Byincentivizing employees to take active control of their health, become more physically fit, and haveregular wellness screenings, the city will see a reduction in overall healthcare costs and insurancerates. Another tangible result has been the loss of almost 2,300 pounds by participatingemployees over the last two years.

DEVELOPMENT OF THE FY 2011-12 BUDGET

The FY 2011-12 budget is the sixth to be organized around the citys Strategic Plan. Citydepartments and teams have been aligned in order to match the ten goals of the Strategic Plan.In developing the budget, existing and proposed programs and projects that meet the StrategicPlans goals and strategies have the highest priority for funding and resource allocation.

Sales tax revenue peaked in FY 2007-08 at $50.61 million and declined to a low of $44.6 millionin FY 2009-10. Since then, revenues have recovered slightly, with $46.6 million being projectedfor FY 11-12. However, the reduction is a cumulative loss of $18.6 million over the past four

years.

Hotel Occupancy Tax (HOT) revenues, which are primarily driven by business travel was alsosignificantly impacted by the recession, resulting in a 23% reduction in taxable receipts since FY2007-08. As is the case with sales tax revenues HOT revenues have been increasing from thelowest point of FY 2009-10, but are still well below pre-recession levels.


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In developing the FY 2011-12 budget, city management took proactive steps to ensure that thenational recession did not adversely impact the operations of the city. For the past four years, aFive Year Financial Forecast analysis has been conducted to project operating revenue andexpenditure trends. Cost savings were implemented, with many vacant positions beingeliminated or temporarily held vacant. Over the past four years, 111 vacant positions have beeneliminated across all funds. These position reductions were achieved by reducing layers of

management, increasing span of control, and achieving efficiencies by combining like servicesand duties into single departments. These savings were achieved while service delivery wasenhanced, new programs were added and customer satisfaction increased. An additional 135positions are currently being held vacant, with a savings of $7.3 million estimated for FY 2011-12. Staff continues to review the list as further vacancies occur to ensure staffing levels areadequate for maintaining current levels of service. Once revenues recover, departmentworkloads will be evaluated using lean six sigma to determine which represent truly requiredstaffing and which can be permanently eliminated. Up to this point, this has involved the attritionof positions as vacancies occur and no filled positions have been eliminated.

OVERVIEW OF THE FY 2011-12 OPERATING BUDGET

In preparation for the FY 2011-12budget, all city operations werecategorized and ranked according tothree categories: core, needs, andwants. These categories wereassigned across all goals to build acity-wide hierarchy of servicesprovided, their annual cost, and thepersonnel needed to provide theservice. Core services were limited tothe essential services that must be

provided in order to maintain thehealth, safety and welfare of the City.These services include Policeprotection, Fire suppression and EMS,Water and Sewer operations, SolidWaste Services, and Streetmaintenance. Other important services, including Code Enforcement, Municipal Court, FleetMaintenance, that did not meet the definition of core services were classified as Needs. All otherservices, including certain programs within the departments classified as Core or Needs wereclassified as Wants and prioritized.

In addition to revenue decreases discussed above, several key expenditure categories also

increased for FY 2011-12. Health insurance costs increased by 10%, adding $1.3 million to General Fund

expenditures alone, which is offset by the I WIN program mentioned above. The recent rise in fuel costs has also been accounted for with Fleet projecting an

increase in fuel costs of $1.28 million. Contractual rebates and other economic development incentive agreements have

increased from the prior year by $513,200 for a total of $10.3 million

$0

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$100

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$200

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FY201112OperatingBudget

Cor e Needs Wants

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All departments were asked by to review all fines, fees, and charges for service related to theiroperations. All municipal revenues were evaluated against how much it cost the city to providethe related service and were also benchmarked against rates charged by comparable cities.Several fee adjustments were proposed, and adjustments were recommended for somePlanning and Inspection fees, Code Enforcement fees and Aquatic Center fees for adults. In

total, these adjustments result in $414,000 in additional revenue.

The Irving Art Center increased ticketing, art camp, and theater rental fees to increase recoveryof the costs of service. These revenue adjustments are in line with benchmark rates and willgenerate an additional $26,200 in the Arts Center fund group.

The electric franchise fee, which had been arbitrarily reduced by the Public UtilitiesCommission to eliminate the contractual 5% increase in rates in 2009, was reinstated as theresult of administrative, legislative and legal efforts by Irving in partnership with several otherTexas cities. Prior year revenue of approximately $670,000 is expected to be recovered fromOncor within FY 2010-11. For FY 2011-12, this resumption of the contractual franchise rate willincrease revenues by $600,000.

In addition to the proposed fee increases, several other revenue enhancements were proposed,but were ultimately not included to balance the FY 2011-12 budget; they follow:

+1% increase in the municipal franchise fee to 3% ($700,000 increase) +1% increase in the waste hauler franchise fee to 6% ($124,000 increase) +$1.00 increase in the energy surcharge to $1.98 to offset fuel costs ($400,000 increase)

The General Fund revenue estimates for FY 2011-12 are $167.87 million. Operating expensesare also $167.87 million, achieving a structurally balanced budget. This budget is $1.3 millionlower than the $169.5 million FY 2010-11 budget.

With over two-thirds of the General Fund budget allocated to salaries and benefits, the budget

could not have been balanced in the past three years without significant realignment of theorganization. The following strategies were used to balance the FY 2011-12 budget. Some areshort term measures for the current year, while others reflect long-term cost savings andimproved operational efficiencies. In total, they reduce General Fund expenditures by $9.7million from preliminary projections. These strategies include the following:

Continue to hold vacant all identified General Fund positions vacant for FY 2011-12 thatare currently being held. New vacancies will be evaluated as they occur to determine ifthere is sufficient need to fill them. The estimated savings to the General Fund for thesevacancies is approximately $7.4 million.

Step increases will be delayed for 18 months for all employees, including generalgovernment, police and fire civil service. This will produce over $589,000 in savings tothe General Fund alone.

The compensation plan, which has the goal of maintaining employee pay at the 65

th

percentile compared to benchmark cities will also not be adjusted for FY 2011-12.

Health Insurance - For the Choice POS II plan, which covers the majority of theworkforce, the cost allocation will shift from 87% city/13% employee to 85%/15%.

Departments were asked to review their budgets for further reductions in operationalexpenditures that totaled $6.9 million.


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Computer replacement transfers from the General Fund have been deferred for FY 2011-12. Computer equipment will only be replaced when the current system is no longerfunctional.

Equipment replacement transfers from the General Fund have been deferred for FY2011-12. Only the most critical needs, totaling $1.58 million will be replaced out of initialdepartmental requests of $10.5 million.

Overtime usage has been reduced by approximately $1.6 million, a decrease of 35% tothe proposed citywide overtime budget of $3 million.

The combination of these cost savings, expenditure reductions and an adjustment to the tax ratethat is below the effective tax rate allow for a balanced budget without the closure of cityfacilities, reduction in programs or critical services or the eliminations of filled positions.

General Fund and related internal service funds combined reserve balances are projected at$49.5 million, which is equivalent to 97 days of operating reserves or 29.6% of budgetedexpenditures. In FY 2006-07, the City Council formally adopted a policy maintaining combinedGeneral Fund reserves at levels at or above 90 days of operating expenditures. This policyprovides clear direction to the staff to ensure financial stability and maintain the creditworthiness

of the citys debt obligations. The rating agencies indicated that one condition necessary forIrving to maintain its AAA bond rating would be to increase the amount of operating reservesabove 95 days. The proposed budget satisfies that requirement.

The Water and Sewer System Fund budget funds operations and a capital program with aconsumption-based rate structure in water rates to encourage conservation. Total expendituresare $86 million, a $1.8 million increase from the prior years budget of $84.2 million. Anadjustment to the water rate based on consumption to conserve energy and a flat 3% increase insewer rates is proposed for FY 2011-12. The twenty-year model for the water and sewer systemhas also been updated to project future water needs and infrastructure requirements.

Other Operating Funds include the following: The Solid Waste Services fund was created as

an enterprise fund in FY 2009-10 and accounts for all refuse and recycling collection and landfilloperations with a budget of $10.5 million. The Municipal Drainage Utility funds operations,capital projects and transfers to four flood control districts for assistance in their maintenanceprograms. Hotel Occupancy Taxes fund the operating budgets of the Irving Convention andVisitors Bureau and Irving Arts Center as well as the operations of the newly opened IrvingConvention Center, which is included in the ICVB budget. The Housing and Human Servicesbudget has been reduced by approximately $750,000 from the previous year in response todecreasing federal grant awards.

In total, these operating departments will expend approximately $282 million dollars in thecoming fiscal year. This budget funds a reduced number of general government staff at 1,832full-time and 405 part-time personnel. This total includes the 135 positions mentioned above

that will be held vacant for the 2011-12 fiscal year, but does not include the 111 positionseliminated since 2006. The programs served by these employees will be supported by a fleetvalued in excess of $33 million and consisting of more than 750 vehicles and 490 other pieces ofequipment. The citys technology infrastructure is valued in excess of $15 million and includesnearly 1,600 work stations served by a combination of local and wide area networks. Thisworkforce is housed in 74 buildings with more than 1.37 million square feet of space.


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Summary of Operating Expenditures for Major Programs

Fund/Program2010-11 Adopted

Budget2011-12 Proposed

Budget

General Fund* $169,504,476 $167,869,223

Water and Sewer $84,197,785 $86,015,875Solid Waste Services $11,723,038 $10,532,353

Municipal Drainage Utility $4,883,382 $4,970,087

HOT Revenue Funds

ICVB $6,046,256 $5,733,840

Arts Center $3,891,693 $3,417,253

Main Street and Events $45,173 $85,456

Heritage and Museum $240,096 $289,982

Total HOT $10,223,218 $9,526,531

Housing & Human Services $3,901,254 $3,154,150

Total Major Funds $284,433,153 $282,068,219*TheFY1112budgetis$15.4millionlowerthantheFY200809budgetof$183.2million

Cost Savings and EfficienciesPosition reductions have been achieved without staff layoffs or reducing the level of services.Cost savings and efficiency tools like Lean Six Sigma have been used to analyze work flow andprocesses. These efficiencies have translated into improved customer service, faster responsetimes, and elimination of waste. Many process improvements have allowed for staffing to be

reduced when positions become vacant. When vacancies occur, they are not automaticallyfilled. Each position is reviewed by senior management to determine if the job duties can be re-assigned to remaining personnel without a decrease in service levels. Employees arecompensated for taking on additional duties. If the increase in duties and responsibilities is greatenough, a temporary promotion is another option to fill the vacant position and allow employeesto gain experience in position of greater responsibility. City staff is also rewarded with specialpay incentives for education, training, certification, and mastery of specialized job duties. Allspecial pays and incentive programs are fully funded for the FY 2011-12 budget. Listed beloware the major special pay categories available to all employees:

Incentive Programs for all city employees, including civil service Lean Six Sigma incentive pay

On-the-Spot incentive pay for exceptional service All Eyes On Irving incentive pay Rewarding excellence incentive for sanitation workers with perfect safety records

(Sanitation only) Occupational language skills pay I WIN Fitness Incentive Certification pay


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Police Incentive Programs School Crossing Guard Training pay allocated 3% pay differential to four guards as

trainers Shift Differential pay Education pay Masters Certificate pay Sick Leave Bonus pay I WIN Fitness Incentive Annual Physical Fitness Screening Bachelors & Masters Degree pay

Fire Incentive Programs Paramedic Assignment pay (On the Box pay) Fire Fighters certified as paramedics

and paramedics actually assigned to ambulances Annual Physical Fitness Screening High Angle Rescue pay Haz Mat pay

Swift Water Rescue pay Out of Class pay Arson Investigation pay Bachelors & Masters Degree pay Administration pay Masters Certification pay I WIN Fitness Incentive Sick Leave Bonus pay

On the following pages, the highlights of the FY 2011-12 budget are discussed by strategic plangoal.

GOAL 1: LAND USEA key strategy of Goal 1 is to improve the visual impression of the city. Several projects arecurrently in design or under way to meet this strategy. These include the construction ofscreening walls to buffer neighborhoods from traffic noise, developing and installing street lightand traffic signal standards by community district, and developing a comprehensive maintenanceprogram for major streets and drainage channels.

Staff is developing incentive programs to leverage redevelopment opportunities in areas ofpublic investment such as gateway intersection projects and other major street enhancementinitiatives.

Key Focus: Corridor Improvements In FY 2010-11, a second Tax Increment Financing

District (TIF #2) was created along the Irving Boulevard corridor. The goal of this TIF is to providefunding for infrastructure improvements and redevelopment of this corridor. Architectural designand land use guidelines are being developed to ensure that renovations and new developmentenhance the appearance and property values of the city. The state has awarded a grant throughKeep Irving Beautiful which is funding construction of monument signs and landscapingimprovements at both ends of Irving Boulevard.


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GOAL 2: VITAL VIBRANT NEIGHBORHOODSKey Focus: Non-Compliant Apartments As part of the citys strategy to raise standards andincrease enforcement of multifamily complexes, Code Enforcement staff evaluated all of thecitys multifamily housing stock, which comprises 60% of all residences within Irving. Eachproperty was given a classification of 1-4 with Class 1 being the highest standard while Class 4

represents those properties with the lowest ranking due to several items being out of compliancewith city codes and ordinances. Class 4 properties comprised 20% of the housing stock butcontribute to 80% of the complaints and enforcement efforts of the citys Fire, Police, and CodeEnforcement staff. Of the sixty Class 4 Properties identified, all were brought into compliance,closed or demolished. One has since been reevaluated as a Class 4.

Key Focus: Code Enforcement Over the past four years, a number of Code Enforcementordinances and processes were reviewed and revised to increase standards and increase thenumber of tools available for enforcement. For FY 2011-12, Code Enforcement will continue todevelop and implement strategies to reduce disorder and enhance the visual appearance of thecity by targeting enforcement in priority areas.

Key Focus: Neighborhood Improvements The Neighborhood Enhancement Program is acomprehensive city and community focus on strengthening one neighborhood at a time. Thiseffort involves all city services, working in partnership with community stakeholders in acomprehensive manner to affect positive change and improved quality of life in neighborhoods.In FY 2009-10, the Tudor Lane neighborhood was selected for this program, as the area wasnoted for sub-standard housing and a high crime rate. As a result of a concentratedinterdisciplinary effort among city departments, there has been a 78% reduction in police callsand a 72% reduction in crime in the area . The city has acquired and demolished two blocksof dilapidated four-plexes. Nearly $5 million in grant funding is being invested in a residentialdevelopment that will construct 25 new, energy efficient homes.

GOAL 3: ECONOMIC DEVELOPMENTKey Focus: New Development and Revitalization - The DART light rail extension to D/FWInternational Airport will include six light rail stations within Irving that will provide opportunitiesfor transit oriented development. The city is in active discussions with developers regardingseveral potential projects along the entire length of the DART rail line. Construction began onphases I & II of the line, connecting Las Colinas to Love Field. DART also agreed on the finalterminus of the Orange Line within D/FW International Airport, which will create a direct link fromD/FW terminals to downtown Dallas. Promoting transit-oriented development, by encouragingoffice, retail, and high density residential development along the transit line, will increase theoverall tax base and reduce dependence on automobiles, which will then help mitigate pollution.

The City is working with the cities of Carrollton, Farmers Branch, The Colony and Frisco, DART

and the North Central Texas Council of Governments (NCTCOG) to utilize the BNSF line as anorth-south commuter rail line. NCTCOG is paying 80% of the costs of a feasibility study, andFederal Transportation funding is being sought to accelerate its development.

Heritage Crossing - The planned redevelopment of Irvings downtown area includes a mixed-use urban village, complete with retail, residential, restaurants, offices and parks centered on theTrinity Railway Express station. The plans will promote a pedestrian-friendly neighborhood with


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buildings closer together and roads constructed for slower speeds and undergrounding ofutilities. Design guidelines will ensure the master plan is compatible with existing neighborhooddesign, and that appropriate architectural design strategies for restoration and new constructionare implemented.

85 properties in the Heritage district have been purchased, including 6 substandard apartment

complexes that have been demolished and are ready for development. In addition to the 7business being redeveloped, other improvements include a 35% reduction in the crime rate anda 4% reduction in EMS service calls.

The Guaranty Bank building, completed in July 2009, was the first project of the development.This two story building sets the standard for architectural excellence in the redevelopment area.Additional private sector projects include the reconstruction of McDonalds, JPT Graphics faadeimprovements, and current construction of a new Burger King restaurant, which will becompleted by Fall 2011.

Heritage District, LLC secured a $26 million line of credit from Comerica Bank for theaggregation of property for the development. McDougal family partnership has secured an

additional $2.65 million loan for further property aggregation and McDougal companies haveinvested an additional $300,000 into the project. Approximately $13.5 million of the $26 millionline of credit was used to acquire and demolish the 6 substandard apartment complexes.

Activities Supported by HotelOccupancy Taxes

Hotel/Motel Occupancy Tax (HOT)supported functions include theMain Street and Events Fund, theHeritage and Museum Fund, theIrving Arts Center (IAC) and the

Irving Convention and VisitorsBureau (ICVB). The HOTrevenues are based upon the cityportion of revenues. The totalHOT percentage collected fromlocal hotels, excluding the stateportion, is 9%, of which 5% isallocated to four operating groups.State law specifically defines thelegal uses of Hotel Occupancy Taxfor direct tourism promotion. The additional 4% of revenue is allocated to the Convention CenterComplex Fund (2%) and Entertainment Venue Fund (2%) to finance the construction of the

Convention Center and the proposed adjacent Entertainment Venue. Revenues from theseallocations will be used to pay the debt issued to purchase the land, design, and construction theConvention Center and Entertainment Venue. Estimated tax receipts and interest earnings forFY 2011-12 are $3.7 million for each 2% allocation.

It is estimated that HOT collections in FY 2011-12 will total $16.6 million as compared to FY2007-08 in which $18.3 million was collected. The sharp decrease in 2009 and 2010 was due to

ICVB

31.7%

IAC18.2%

Debt Service3.8%

Convention Center22.2%

EntertainmentCenter22.2%

HistoricPreservation

0.6%

Museum1.4%


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declines in room rentals and rental rates due to the recession. The majority of Irvings HOTrevenue is generated by business travelers, and Irvings HOT revenues are a leading indicator ofbusiness activity. Projected revenue for FY 2011-12 is 4.7% above FY 2009-10 collections of$15.83 million, and show slow but steady growth as business travel recovers from the nationalrecession.

In February 2011, Superbowl XLV was held in Arlington, Texas. Irving directly benefited as thecity hosted the NFC Championship team as well as many of the international media covering theevent. The city entered into agreements with the state and the host committee to be reimbursedfor the cost of any city resources, such as police protection, related to the Superbowl.Preliminary estimates show that approximately $800,000 of the $1.2 million in projected HOTcollections above the $15.78 million FY 2010-11 budget to be attributable to the event.

As noted above, the Irving Convention Center opened January 2011. Further proposeddevelopment of the site will include a convention center hotel and an entertainment venuefeaturing and dining outlets. Planning for the entertainment venue has been completed, with $25million in bonds issued for the design and construction documents. Funding for theentertainment venue is supported by the 2% occupancy tax and parking and ticket tax dedicated

revenues approved by voters in 2006 under a Brimer election. By state law and the voter-approved resolution, these funds can only be used for entertainment venue related projects.

GOAL 4: SAFE AND SECURE CITYKey Focus: Public Safety For the first six months of FY 2010-11, the crime rate hasdeclined by an additional 12% for an overall decrease of 30% since FY 2006-07 . Anotherkey success has come from aligning Code Enforcement with the Police Department. Workingtogether, the two departments are able to coordinate efforts in targeted areas, such as TudorLane, where significant reductions in crime are accompanied by improving the appearance andlivability of the area. A key focus for FY 2011-12 will be to decrease crime throughout thecommunity by providing problem-oriented policing targeting specific areas of concern. Violent

crime will be targeted through the use of disorder operations to provide intensive enforcement inareas statistically prone to such issues. The crime-free multi-housing program and othercommunity education efforts will also reduce the potential for violent crime by increasing securityand educating citizens to avoid creating opportunities for crime to occur. The current focus ofthe problem solving team is the area surrounding Walnut Hill and Beltline roads. A communitywebsite has been established to provide information to the residents concerning criminaloffenses and safety information.

GOAL 5: DIVERSITYThe city will continue with the Minority/Women Owned Business Enterprise program, which willinclude four to five planned workshops in FY 2011-12. These events will be targetedworkshops

on aspects of how to do business with the City of Irving and comply with all purchasing andbidding requirements.

Funding in the amount of $120,000 for the Hispanic Chamber of Commerce is again beingallocated for FY 2011-12. This program is administered through the Chamber of Commerce,and will promote the community outreach and retention of Hispanic-owned businesses, whichmake up 19% of the small businesses within the city. Funding of $164,800 will also be


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maintained for the Sister Cities program. This program is also administered by the Chamber ofCommerce to promote the city and its businesses globally.

GOAL 6: COMMUNICATIONSKey focus: Communications and Customer Service A key focus for FY 2011-12 will be to

strengthen the citys strategies, messages, social media opportunities and outreach initiatives toresidents and stakeholders.

For FY 2011-12, a continued focus will be the expansion of technology to communicate with thecommunity. Projects include the development of targeted communications programs to informresidents in a specific area or with specific interest about key information. Opportunities to utilizesocial media and enhance the citys website will be a focal point. City Spectrum and ICTNprogramming will also be used to keep residents informed.

Community Outreach will have a focus on building and maintaining partnerships with residentsand strengthening the citys presence. This also will allow an open exchange of information andcommunication with residents, which includes neighborhood association roundtables, Town Hall

Meetings and Speakers Bureau.

GOAL 7: CULTURE, RECREATION AND EDUCATIONFollowing on the success of the Cimarron Aquatics Center, which opened in 2008, and the WestIrving Aquatic Center, which opened in 2010, design will begin on a third state-of-the-art aquaticcenter at Senter Park. Neighborhood splash parks replaced two of the obsolete neighborhoodpools which were closed in 2010. For the past two years, the popularity of these new aquaticfacilities has been demonstrated by a ten-fold increase in attendance at the West Irving aquaticcenter when compared to the three neighborhood pools attendance combined for the precedingyear.

In accordance with the Library Master Plan, new, city-owned libraries were constructed: theValley Ranch Branch Library completed in 2008 and the West Irving Library completed in 2011.These new buildings replaced three smaller storefront branches in leased buildings. Thesestate-of-the-art facilities incorporate new and innovative technology and services to enhance theuse and functionality of the library. The West Irving Library is also innovative, being designed asa LEED certified net-zero building, which means that the net energy costs for the building will beoffset with solar and geo-thermal energy to reduce energy costs to zero. Capital funding for theconstruction of a new South Irving Library facility is proposed in the current budget.

Construction of the Campion Trails along the Trinity River will continue with an emphasis oncompleting the primary trail segments. These trail projects will connect Irvings trail system witha regional trail network in adjacent cities, including Grand Prairie, Dallas, and Farmers Branch.

Funding for the trail system is augmented by grants from Dallas County. The Campion Trails willalso connect to the Lake Carolyn Promenade located at the Las Colinas Urban Center.


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GOAL 8: SOUND GOVERNANCE

Tax Rate, Assessed Value and Fee ChangesTaxable values for Irving, based on the 2011 Certified Tax Roll provided by the Dallas CentralAppraisal District, have declined for the third year in a row to $16,531,748,675. This is a $1.9billion decline in taxable values from the 2008 valuation of $18.45 billion. For FY 2011-12, the

budget is based on the tax rate of $0.5958 per $100 assessed valuation. This rate is 0.28 centsbelow the effective tax rate of $0.5986. The effective tax rate is the rate that would generate thesame amount of tax revenue on existing properties as was levied in the prior year. With theproposed rate of $0.5958, property tax revenues would be $70,047,812, $453,632 below the$70.5 million that would be generated by the effective tax rate. Although taxable values havecontinued to decline for the third year, the expenditure adjustments and cost savings discussedabove do not require the tax rate to be set to the effective rate in order to balance the budget.This tax rate is once again the second lowest rate among our 10 benchmark cities.

The Residential component of thetax roll decreased by $35.6 million or0.72%. Business Personal Property

increased slightly by $53.8 million or1.24%. The greatest change to the taxroll was a decrease in Commercialtaxable value by $395 million or 5.2%.

This tax roll represents the impact ofthe recession on the local economy.Irving did not see a dramatic increase inresidential property values over thepast few years, so there has been nocorresponding decline as the housingbubble burst in other real estate markets. Commercial values have declined as vacancy rates

for office buildings have increased and lease rates have declined. Since 2008, Commercialreal estate values have declined by $2.45 billion, or almost 24% of their value. Alsoaffecting commercial values have been the decline in home construction, which has affectedhome builders with offices in Irving. With over two thirds of Irvings property base coming fromreal and personal commercial property, Irving is especially sensitive to changes in the businesscycle. Residential values have been fairly stable, with only a slight decline in value whencompared to the large decreases in commercial real estate values. Staff continues to monitoreconomic indicators to project future trends.

The Homestead Exemption rate is being continued at 20% for eligible taxpayers within Irving. Inaddition, exemptions for disability and for eligible residents over 65 years of age will bepreserved.

Sales Tax collections in FY 2010-11 have increased from the adopted budget and are projectedto be $1.1 million or 3.9% above the FY 2010-11 budget. The primary driver for the increasewas a strong Christmas season increase in collections of approximately $950,000 overprojections followed by several months of collections slightly above the prior year. For FY 2011-12, sales tax revenue is budgetedat the same amount as the actual receipts for the current year,resulting in a total budget of $46.2 million.

Commercial

$7,615,442,31045%

BPP

$4,325,358,790

26%

Residential$4,967,896,123

29%

TaxYear2011AdValoremComposition


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Employee Compensation and Benefit Adjustments

The FY 2011-12 budget projects a 10% increase in costs for health insurance. This increase willbe split between the city and the employees with the city paying for 85% of insurance costs whilethe employees pay for 15%. In addition to the I WIN fitness benefit, the city has developed acomprehensive wellness program designed to provide incentives, information, and training toemployees to encourage healthier lifestyles and to give employees greater control over theirhealth care decisions.

The citys retiree health insurance program has also been changed to incorporate the I WINprogram. In order to contain the projected increase of costs for retiree health care, staff hasproposed a fixed subsidy for future retirees that can be augmented by fitness annuity credits.This fixed subsidy increases based on years of service, with employees who work for Irvinglonger receiving a higher level of benefit. The plan went into effect January 2011.

GOAL 9: INFRASTRUCTURE

Water and Sewer System

The Water and Sewer System Fund is supported from fees charged for water and sewerservices. Among the 30 cities served by Dallas Water Utilities, Irving continues to have one ofthe lowest residential water and sewer costs. Tax revenues are not used to support the utilityfunction. Funds received from this operation, after expenses, are used to make needed capitalimprovements to the system to ensure that the users will be provided with adequate service inthe future. The FY 2011-12 Water and Sewer System Fund estimated revenues of $84.3 million.The FY 2010-11 year-end revenue estimate is $83 million, a difference of $1.4 million or justover -1.7%. This amount includes $2.8 million in wholesale water payments from the UpperTrinity Water District associated with conveyance of water through the Lake Chapman waterline.

Over the last few months, the North Central Texas region has experienced record hightemperatures and rainfall significantly below average. This led to an increase in revenues inexcess of operating costs as well as goals for debt service coverage. Fund balance in excess ofthe 90 day operating reserve requirements are transferred to the pay as you go capital programto finance capital projects and reduce the issuance of revenue bonds for capital funding. Themain priority of the capital program is a critical need to fund the replacement of water and sewermains that have exceeded their useful life. Other major capital needs include the LakeChapman pipeline booster pump station and pipeline relocations necessary due to thereconstruction of SH 183, SH 114, and Loop 12 interchange where all three highways meet.Both of these projects are necessary due to agreements with outside agencies for Irving tofinance its fair share of the projects.

A rate adjustment that is based on water consumption equal to 3% and a sewer rate adjustmentof 3% is proposed for FY 2011-12. Costs for water purchase and treatment from Dallas Water

Utilities is projected to increase by 9%. Sewer treatment costs from TRA are projected toincrease by 2%. Combined, these two increases will add $1.8 million to operating costs for FY2011-12. A small adjustment is prudent for this year to offset increased operating costs andavoid larger rate increases in future years.


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Recommended water and sewer rates are based on a twenty year cost of service model thatexamines the rate structures necessary to fund operations, ensures adequate debt servicecoverage, provides for infrastructure repair and replacement and encourages conservation fromcustomers. Base monthly rates have been calculated by meter size, and sewer charges arecalculated by dwelling unit for all residential uses.

The Lake Chapman project was completed in the summer of 2003. It is fully operational andprovides 85% of the citys raw water. The remainder of raw water is purchased from the City ofDallas, which also provides water treatment services to Irving. The city is currently working withthe City of Paris, Texas and the City of Hugo, Oklahoma to obtain additional water resources tosecure Irvings projected water needs for the next 75 years.

Operating expenditures for FY 2011-12 are $84.35 million, which includes transfers to debtservice in the amount of $21.7 million, as well as transfers to the reserve funds. In FY 2006-07 apay-as-you-go capital fund was established to separate pay-as-you-go infrastructure repair andreplacement projects from daily system fund operations. Transfers from operations arebudgeted at $6.5 million for capital projects to replace critical aging infrastructure, help financerelocations and expansion of water lines, rehabilitate water tanks, and provide security upgrades

to water system facilities.

In the spring of FY 2004-05, the City of Irving and the Trinity River Authority (TRA) finalized anagreement that will provide rights of water reuse linked to the utilization of water drawn fromLake Chapman reservoir by City of Irving, and ultimately flowing into the TRA wastewatertreatment facilities. Access to this water resource should provide the City with the total capacitysupply required to meet its long-range projected water supply needs to the year 2060.Discussions are currently under way with the Trinity River Authority and the City of Dallas todevelop a long-term plan to capture treated wastewater and return it to raw water treatmentfacilities to be reused by Irving.

Key Focus: Capital ImprovementProgram In November 2006,voters approved authorization of$335 million in General Obligationbonds for various infrastructureimprovements. This fundingsupports the reconstruction andexpansion of major thoroughfares;the construction of new parks,libraries, and fire stations; and newprograms and facilities such as therecently completed West Irving

Library, Irving Animal Shelter and theWest Irving Aquatic Center. $6.6

$32.7

$15

$25$27.5

$18.7 $18.5 $19.6

$0

$10

$20

$30

$40

2005 2006 2007 2008 2009 2010 2011 2012

GO Bond Sales

In Millions


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In order to complete all authorized projects within ten years, an average of $45 million per yearwould need to be issued. Since 2006, the average issuance has been less than half of thatamount. Council and management have limited the size of each years capital program toensure that the volume of projects was within the capability of staff to manage, and to also notput an undue debt burden onthe tax base. In the last three years, declines in the tax base havefurther restricted the size of the debt issuance. Council and management have focused on

funding projects that were the highest priority, had the most impact on the community, and metthe goals and objectives of the Strategic Plan.

The Capital Improvement Program forFY 2011-12 has been developedbased on the Strategic Plan priorities.The current proposed generalobligation bond sale of $19.6 millionincludes funding for the construction ofthe South Irving Library, Park landacquisition, participation in the DARTTRE elevated rail line and the initial

phase of the Public Safety Radio andData System replacements.

The Texas Department ofTransportation (TxDOT) has movedforward with plans to begin thereconstruction of the State Highway 183, including the interchange at Loop 12 and StateHighway 114. The city will be responsible 10% of the total project cost. City funding will beallocated to right-of-way acquisitions and utility relocation costs associated with these projects.Total funding will be significant, potentially exceeding $50 million. The total cost is dependent onthe negotiated price of each parcel and the design and construction costs to move the utilitylines.

Transportation has been a successful endeavor for Irving for quite some time. The 14th annualTransportation Summit featuring the 4th Annual Global High-Speed Rail Forum is being held inIrving at the Omni Mandalay Hotel on Aug 9-12. This event brings together key elected andappointed officials from local, state and federal levels to discuss the challenges associated withimproving mobility in our region and throughout the state. It is also instrumental in developingthe framework for the policies that will shape decision-making on this key issue, locally andnationally.

Because the summit is well-known and highly regarded both within Texas and at the federallevel, the City Council continues to support this event. The event is staffed by Public Works andCorporate Communications departments and the Irving Convention and Visitors Bureau (ICVB).

Any additional funding required for the summit is provided by the General Fund. DeanInternational, with the assistance of a special events coordinator and city departments,coordinates the summit each year. They also provide additional transportation consultingservices to the city.

Debt Cash

Financed Financed

General CIP $19,600,000 $0Streets $1,600,000 $0

Parks $2,800,000 $0

Library $10,700,000 $0

Public Safety Radios $4,500,000 $0

W ater & Sew er System $12,200,000 $8,000,000Water $7,125,000 $4,750,000

Sewer $5,075,000 $3,250,000

Municipa l Dra ina ge Utility $2,600,000 $300,000

Total $34,400,000 $8,300,000

Capital Improvement Program

FY 2011-12


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Water and Sewer System projects will be funded from both operating funds and the issuance ofrevenue bonds. A key water project will be relocation of the Jameson water supply line, which isrequired due to TxDOT highway improvements at the SH 183, SH 114 and Loop 12 interchangeand along Loop 12. Funding is also included to continue to replace aging water and sewer linesto mitigate pipe breaks, red water from old cast iron pipes and sanitary sewer overflows.Drainage Utility Bonds will be issued to partially fund reconstruction of Delaware Creek to

increase water volume carried by the channel and reduce the incidence of flooding alongadjacent residential properties. Operating funds will be used for neighborhood and alleywaydrainage improvements.

GOAL 10: ENVIRONMENTAL SUSTAINABILITY

Solid Waste Services

In FY 2009-10, Solid Waste Services was separated from the General Fund and established asan enterprise fund. In addition to funding operations of both refuse collection and the landfill, thefund transfers its portion of existing debt service to the General Interest and Sinking Fund andreimburses the General Fund for indirect costs provided by General Fund departments.

Municipal Drainage UtilityThe Municipal Drainage Utility (MDU) Fund provides resources for drainage channelmaintenance and construction, environmental education programs, storm water testing,industrial inspections, erosion control, and dredging and channel stabilization projects.

MDU Fund operations include salaries, benefits, and operating costs for 32 full-time and 3 part-time employees at a cost of just over $3 million. An additional $496,000 is transferred to thethree autonomous flood control districts within the city of Irving to assist with dredging andchannel maintenance projects. The remaining budget is allocated to drainage capital projects forthe city of Irving. In addition to neighborhood drainage projects funded by the drainage fee, $2.6million in drainage revenue bonds are proposed to be sold in FY 2011-12 to finance major

drainage capital improvements on Delaware Creek. Funding of $700,000 is proposed tocomplete levee improvements for Irving Flood Control District #1.

CONCLUSION

This budget represents the sixth year of implementation of the shared vision of the City Councilas defined in the Strategic Plan and refined by the councils key focus areas. The developmentof this budget has not been without difficulty and compromise due to the current economicclimate, but it represents a balance between judicious expenditure reductions, deferment ofsome capital and maintenance programs and prudent adjustment of revenues in order tocontinue to provide an exceptional level of service to all Irving residents and compensation andbenefits necessary to retain and hire quality municipal employees.


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In closing, I would like to express my appreciation to the City Council, directors, managers, andthe Budget staff and Performance Team. Most importantly, I want to thank the hard workingemployees on our team that collect refuse, enforce our laws, protect lives and property,extinguish fires, respond to emergencies, provide recreational, arts, and cultural services, and allour staff that interact with our residents daily to deliver exceptional service. Everyone hasworked hard to develop the Strategic Plan and has worked diligently to incorporate the priorities

and goals identified by the strategic planning process into the development of the proposedbudget.

Tommy Gonzalez

City Manager


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APPROPRIATION

SCHEDULES

1


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2


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FY 2010-2011

AUTHORIZED PERSONNEL

2009-2010 2010-2011 2011-12

Full Part Full Part Full PartTime Time Total Time Time Total Time Time Total

General Fund.

Mayor and Council 0 0 0 0 0 0 0 0 0

City Secretary 12 0 12 11 0 11 11 0 11

City Manager 5 0 5 5 0 5 4 0 4

Police 506 76 582 506 76 582 506 76 582

Fire 317 1 318 317 1 318 317 1 318Parks and Recreation 142 203 345 143 165 308 131 165 296

Financial Services( 1 )

19 1 20 31 1 32 27 1 28

Strategic Services( 2 )

0 0 0 6 0 6 9 1 10

Planning and Inspection 28 0 28 27 0 27 30 0 30

Strategic Resources( )

22 0 22 0 0 0 0 0 0

Performance Office( 4 )

0 0 0 8 0 8 9 0 9

Municipal Court 40 0 40 40 0 40 40 0 40

Library Services 68 46 114 67 46 113 67 46 113

City Attorney 17 0 17 17 0 17 17 0 17

Animal Services 15 0 15 15 0 15 15 0 15

Capital Improvement Projects 73 0 73 73 0 73 79 0 79

Public Works 102 0 102 101 0 101 86 0 86

Information Technology 38 1 39 38 1 39 42 2 44

Corporate Communications 26 8 34 22 8 30 18 6 24

Code Enforcement 37 1 38 33 1 34 34 1 35

Public Works Admin 21 0 21 23 0 23 25 0 25Economic Development 9 1 10 9 1 10 6 0 6

Total General Fund. 1,497 338 1,835 1,492 300 1,792 1,473 299 1,772

Water and Sewer System Fund.

Customer Services 28 5 33 28 5 33 28 5 33

Parks and Recreation 2 0 2 1 0 1 1 0 1

Financial Services 2 0 2 2 0 2 0 0 0

Strategic Services 1 0 1

Information Technology 3 0 3 3 0 3 2 0 2

Water Utilities 126 3 129 123 3 126 123 0 123

Total Water and Sewer System Fund. 161 8 169 157 8 165 155 5 160

Municipal Drainage Utility Fund

Solid Waste Services 0 0 0 0 0 0 0 0 0

Planning and Inspections 1 0 1 1 0 1 1 0 1

Code Enforcement 0 0 0 0 0 0 1 0 1

Parks and Recreation 12 0 12 12 0 12 12 0 12

Capital Improvement Project 17 0 17 17 0 17 7 0 7

Public Works 0 0 0 0 0 0 15 0 15

Corporate Communications 1 0 1 1 0 1 0 0 0

Public Works Admin 1 0 1

Water Utilities 2 3 5 2 3 5 2 3 5

Municipal Drainage Utility Fund 33 3 36 33 3 36 39 3 42

Garage Fund 19 0 19 19 0 19 19 0 19

Housing and Human Services 13 0 13 13 0 13 13 0 13

Criminal Justice Grant Fund 1 0 1 1 0 1 1 0 1

MMRS Grant 1 0 1 1 0 1 1 0 1

Red Light Camera Grant Fund 1 0 1 1 0 1 1 0 1

Municipal Court Building Security Fees Fund 1 0 1 1 0 1 1 0 1

Solid Waste Services Enterprise Fund 84 6 90 83 6 89 83 6 89

Recreation Center Funds 0 35 35 0 41 41 0 41 41

Irving Convention and Visitors Bureau 26 20 46 26 20 46 26 20 46

Irving Arts Center 20 30 50 19 30 49 19 30 49

Historic Preservation Fund 0 0 0 0 0 0 0 0 0

Museum Fund 2 1 3 2 1 3 2 1 3

Total Other Funds. 168 92 260 166 98 264 166 98 264

TOTAL 1,859 441 2,300 1,848 409 2,257 1,833 405 2,238

(1) Financial Services received Budget & Compensation and Risk Management & Benefits functions from Strategic Resources

(2) Management Operations is now Strategic Services

(3) Strategic Resources is split with functions merged into Financial Services, Management Operations and Performance Team

(4) Performance Office created from Strategic Resources

3


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2009-10 2010-11 2010-11 2011-12

Actual Budget Estimate Proposed

Available Fund Balance 10-01 $25,492,575 $25,079,779 16,716,503 $17,601,701

General Fund (1001)

RevenuesAd Valorem 66,525,550 70,226,475 69,916,662 70,622,812Sales Tax 44,365,825 44,615,000 46,182,244 46,199,147Franchise Fees 19,052,704 21,212,950 20,177,015 19,903,240

Zoning and Development 1,619,422 2,055,933 2,157,329 2,269,055Fees and Permits 6,079,391 6,574,060 5,666,445 6,278,590Fines and Other Charges 9,095,673 9,769,800 9,133,500 9,395,450Recreation 538,591 577,100 548,090 616,000

Cost Reimbursement 1,606,834 1,801,242 1,651,590 1,732,634Sale of Goods 535,143 347,450 608,700 343,000Use of City Facilities 242,895 288,387 288,387 301,902

Miscellaneous 916,683 1,783,752 1,030,501 1,361,849Transfers from Other Funds 11,447,128 10,252,327 13,022,893 8,845,545

Total Revenues $162,026,086 $169,504,476 $170,383,356 167,869,223

Total Funds Available $187,518,662 $194,584,255 $187,099,859 $185,470,924

Expenditures

Goal 1 - Land Use

Planning and Inspections 2,461,962 2,483,483 2,372,188 2,549,669

Goal 2 - Vibrant Neighborhoods

Code Enforcement 2,565,590 2,577,377 2,067,894 2,111,203

Housing & Human Services

Goal 3 - Economic Development

Economic Development 918,616 854,613 1,106,699 690,598

Goal 4 - Public Safety

Police 49,986,086 49,047,936 48,421,986 48,102,015

Fire 34,090,035 32,646,402 33,680,686 33,547,082

Municipal Court Services 2,619,034 2,866,027 2,645,667 2,348,155

Animal Services 1,257,716 1,498,681 1,473,801 1,393,346

Goal 6 - Effective Communucations

Corporate Communications 2,711,095 2,551,356 2,066,762 2,015,995

Goal 7 - Culture, Recreation, and Education

Parks and Recreation 12,331,396 12,411,577 11,576,662 11,477,553

Library Services 6,314,224 6,264,757 6,004,818 5,985,521

Goal 8 - Sound Governance

Mayor and Council 165,221 201,632 157,982 196,554

City Secretary's Office 899,873 981,346 768,713 843,534

City Manager's Office 820,013 755,896 808,874 569,261

Financial Services 3,179,599 3,249,562 2,873,627 2,632,718

Strategic Services 372,556 839,202 611,972 1,161,763

Non-Departmental 23,769,298 22,452,728 28,549,244 26,700,082

Performance Team 1,002,924 925,455 870,339 1,036,066City Attorney's Office 1,956,496 2,040,682 1,799,070 1,876,537

Goal 9 - Infrastructure

Capital Improvement Program 6,567,493 6,732,717 5,728,077 6,069,945

Transportation 7,729,080 7,755,725 6,659,031 7,059,121

Information Technology 6,885,324 7,725,124 7,512,532 7,301,522

Intergovernmental Services 2,198,528 2,335,949 1,741,534 2,200,983

General Fund (1001)

Total Expenditures $170,802,159 $169,198,226 $169,498,158 $167,869,223

Net Change in Fund Balance ($8,776,072) $306,249 $885,198 $0

Available Fund Balance 09-30 $16,716,503 $25,386,028 $17,601,701 $17,601,702

City of Irving TexasGeneral Fund Proposed Budget Projection

As of August 5, 2011

5


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CITY OF IRVING

Water and Sewer System Fund

2009-10 2010-11 2010-11 2011-12

ACTUAL ADOPTED ESTIMATED PROPOSED

Available Fund Balance 10-01 23,170,330$ 16,796,516$ 22,485,566$ 26,361,798$

Revenues

Water

Water Sales 45,111,645$ 46,221,479$ 50,165,580$ 53,959,267$

Connections 220,016 250,000 143,294 150,000

45,331,661$ 46,471,479$ 50,308,874$ 54,109,267$

Sewer

Sewer Sales 23,565,981$ 29,225,281$ 25,243,409$ 25,062,105$

Sewer Surcharge 1,010,826 1,300,000 1,136,712 1,300,000

Connections 58,184 25,000 23,070 25,000

24,634,991$ 30,550,281$ 26,403,191$ 26,387,105$

Penalties and Fees

Penalties on Service 1,926,223$ 2,075,000$ 1,974,707$ 2,000,000$

Reconnect Fees 138,334 120,000 181,258 180,000

Sewer Inspection 2,130 3,000 1,118 3,000

2,066,687$ 2,198,000$ 2,157,083$ 2,183,000$

Miscellaneous

Waste Hauler Permits 14,340$ 15,000$ 17,653$ 15,000$

Miscellaneous 498,878 700,000 1,228,216 300,000

Transfer from Lake Chapman 17,923 - - -

Return Check Fees 11,825 15,000 9,685 15,000

Interest on Investments 56,963 750,000 26,070 57,382

Sulphur Springs Reimbursement 23,473 23,581 23,473 23,581

Backflow Testing Fee - - - 20,000

Lake Chapman Transportation Fee 2,916,275 3,405,540 2,779,206 2,905,540

3,539,677$ 4,909,121$ 4,084,303$ 3,336,503$

Total Revenues 75,573,016$ 84,128,881$ 82,953,451$ 86,015,875$

Total Funds Available 98,743,346$ 100,925,397$ 105,439,017$ 112,377,673$

Expenditures

Salaries and Wages 7,792,598$ 8,212,070$ 6,549,501$ 8,069,295$

Benefits 2,466,065 2,723,994 2,828,765 2,756,911

Supplies 1,253,965 2,037,365 1,121,521 1,880,785

Structure Maintenance 418,624 993,361 372,100 1,005,000

Equipment Maintenance 1,356,614 1,552,606 1,353,368 1,598,213

Utility 4,065,513 5,099,975 3,815,292 5,225,298

Outside Services 1,217,531 1,665,115 645,250 1,992,140

Miscellaneous (960,386) 612,455 2,851,606 585,125

Water Purchase 3,046,357 2,156,876 2,433,789 2,500,000

Water Treatment 8,843,707 8,403,174 6,964,288 9,231,782

Sewer Treatment 14,001,895 14,664,000 13,577,983 14,900,000Transfers - Other 6,862,946 7,380,756 8,806,630 9,263,946

Transfers - General Fund 4,669,103 4,560,915 4,560,915 4,958,522

Transfers - Debt Service 19,615,708 19,615,708 19,615,708 21,725,758

Coverage Reserve - 2,411,566 2,411,566 -

Capital 1,607,540 2,107,850 1,168,938 323,100

Expenditures 76,257,779$ 84,197,785$ 79,077,220$ 86,015,875$


Net Impact on Fund Balance (684,764)$ (68,904)$ 3,876,231$ 0$

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CITY OF IRVING

Garage Fund

2009-10 2010-11 2010-11 2011-12

ACTUAL ADOPTED ESTIMATED PROPOSED


Revenues

General Fund Maintenance 4,666,024$ 3,899,298$ 4,572,961$ 4,819,474$

System Fund Maintenance 682,200 870,596 793,871 874,650

Garage Fund Maintenance 56,406 81,773 70,041 106,665

Municipal Drainage Utility Maintenance 121,226 168,744 106,459 173,136

Solid Waste Services Maintenance 328,319 1,660,995 1,161,937 1,446,250

ICVB Maintenance 2,724 1,358 1,358 2,500

Irving Arts Center Maintenance 398 560 560 1,200

HHS Maintenance 677 5,377 3,000 5,000

Transfer from General 155,000 - - -Interest Income 4,087 4,000 4,000 4,000

Miscellaneous Revenue - - 757 -

Total Revenues 6,017,061$ 6,692,701$ 6,714,944$ 7,432,875$


Expenditures

Salaries and Wages 870,581$ 931,352$ 795,850$ 922,570$

Benefits 315,951 375,579 313,339$ 356,369$

Supplies 49,577 61,370 47,872$ 47,440$

Parts and Outside Work 4,585,761 5,169,655 5,583,410$ 6,393,063$

Equipment Maintenance 70,300 95,409 92,333$ 166,942$Utility 15,870$ 20,100$

Outside Services 23,503$ 58,120$

Miscellaneous Services 200,061 48,735 10,000$ 5,435$

Transfers 17,601 10,601 10,601$ 10,601$

Other Capital 165,185 - - -

Total Expenditures 6,275,018$ 6,692,701$ 6,892,778$ 7,980,640$

Available Fund Balance 9-30 1,455,649$ 1,587,209$ 1,277,815$ 730,050$

Fund Description:

This internal service fund owns and operates the City's fleet of rolling stock. The fund is designed

to break even in its revenue from user funds and expenditures to maintain the fleet. Transfers from

other funds are for maintenance of current vehicles and the purchase of new, non replacement,

vehicles.

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CITY OF IRVING

Municipal Drainage Utility Fund

2009-10 2010-11 2010-11 2011-12

ACTUAL BUDGET ESTIMATED PROPOSED


Revenues

Drainage Fees 5,209,431$ 4,726,000$ 4,926,000$ 5,200,000$Interest on Investments 10,986 20,000 10,000 5,000

Total Revenues 5,220,417$ 4,746,000$ 4,936,000$ 5,205,000$


Expenditures

Salaries and Wages 1,871,513$ 1,617,167$ 1,769,705$ 1,850,210$Benefits 584,828 593,298 625,522 552,170Supplies 35,333 82,025 50,950 62,515Structure Maintenance 1,357,112 494,000 494,000 1,266,000Equipment Maintenance 140,572 171,264 141,731 175,656Utilities - - - -Outside Services 256,649 397,409 299,045 393,993Miscellaneous Services 5,416 16,965 16,965 12,915Transfers 395,330 449,136 449,136 656,628Building and Structures 654,435 1,062,118 2,000,000 -Other Capital 47,320 - - -



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CITY OF IRVING

Solid Waste Services Enterprise Fund

2009-10 2010-11 2010-11 2010-12

ACTUAL BUDGET ESTIMATED PROPOSED

Available Balance 10-01 586,203$ 1,351,038$ 76,097$ 60,095$

Revenues

Operating Revenues

Sanitation 8,676,063$ 8,366,787$ 8,366,787$ 8,350,000$Landfill Capacity - Sale 1,175,900 1,496,000 1,496,000 1,570,800Landfill -Tipping Fees 136,220 168,000 168,000 135,000Roll Off Collections 47,501 150,000 150,000 47,500Energy Surcharge Recovery 430,204 380,000 400,000 378,000Recycling Revenue 1,161 36,000 36,000 82,000Sale of Scrap Iron 15,992 50,000 50,000 150,000Total Operating Revenues 10,483,041$ 10,646,787$ 10,666,787$ 10,713,300$

Total Revenues 10,483,041$ 10,646,787$ 10,666,787$ 10,713,300$


Expenditures

Operating Expenditures

Salaries and Wages 3,392,701$ 3,367,573$ 3,128,349$ 3,336,616$

Benefits 1,227,967 1,281,828 1,276,762 1,343,806

Supplies 39,035 99,734 31,675 74,040

Equipment Maintenance 1,536,354 1,728,591 1,377,894 1,130,604

Structure Maintenance 14,760 17,950 15,000 2,500

Utilities - - - -

Outside Services 584,390 731,512 561,100 742,000

Miscellaneous Services 6,996 244,540 240,699 256,097

Total Operating Expenditures 6,802,203$ 7,471,729$ 6,631,479$ 6,885,663$

Non-Operating Expenditures

Transfer to General Interest & Sinking 959,893$ 927,116$ 927,116$ 896,452$

Transfer to Computer Replacement 47,911 47,911 47,911 23,956

Transfer to Equipment Replacement 226,283 376,283 376,283 226,283

Cost Allocation - Transfer to General 2,956,857 2,900,000 2,700,000 2,500,000

Total Non-Operating Expenditures 4,190,944$ 4,251,310$ 4,051,310$ 3,646,691$


Available Fund Balance 09-30 76,097$ 274,786$ 60,095$ 241,042$

Fund Description:

Solid Wastes Services Enterprise Fund functions include administration of solid waste collection and disposalservices including residential waste collections, curbside recycling, brush and bulky waste collections, specialwaste collections and operation of a municipal solid waste landfill.

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IrvingConventionandVisitor'sBureau

Beginning Total TotalFunds Total Ending

FundBalance Revenues Available Expenditures FundBalance

2201 GeneralFund $3,644,172 $5,257,035 $8,901,207 $5,909,700 $2,991,507

2202 ReserveFund $657,233 $175,960 $833,193 $0 $833,193

2203 ComputerReplacementFund $305,094 $150 $305,244 $16,300 $288,944

2204 BuildingFund $0 $0 $0 $0 $0

TotalUnallocatedReserve $4,113,644

IrvingArtsCenter



2310 GeneralFund $52,613 $3,671,576 $3,724,189 $3,417,253 $306,936

2320 ArtsCenterFund $0 $0 $0 $0 $0

2340 ComputerReplacementFund $139,720 $159 $139,879 $0 $139,879

2360 BuildingAcquisitionFund $43,790 $21 $43,811 $43,000 $811

2330 TheaterReserveFund $717,323 $1,710,592 $2,427,915 $1,729,489 $698,426

2350 TheaterEquipmentReplacementfund $15,830 $10 $15,840 $15,000 $840

2370 GenghisKhanFund $189,034 $72 $189,106 $145,482 $43,624


OtherAssociatedFunds



2026 MainStreetandEventsFund $629,313 $126,071 $755,384 $85,456 $669,928

2060 ConventionCenterComplexFund $11,111,416 $3,683,032 $14,794,448 $3,582,832 $11,211,616

2061 EntertainmentVenueFund $355,177 $3,690,832 $4,046,009 $1,299,563 $2,746,446

2065 HeritageandMuseumFund $2,763,319 $239,177 $3,002,496 $289,982 $2,712,514

2073 MuseumOperatingFund $47,651 $5,400 $53,051 $1,350 $51,701

3016 EntertainmentVenueDebtServiceFund $2,511,476 $1,337,235 $3,848,711 $1,299,563 $2,549,148

3301 HotelOccupancyTaxInterest&SinkingFund $193,332 $7,072,865 $7,266,197 $7,072,365 $193,832

3302 HotelOccupancyTaxReserveFund $11,116,022 $20,000 $11,136,022 $0 $11,136,022


ICVB,ArtsCenter,andOtherAssociatedFunds

2011 2012

BudgetSummary

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GrantFunds

FY201112

BudgetSummary


Balance Revenues Available Expenditures Balance

201011 CommunityDevelopmentBlockGrant 1,303,701$ 2,106,421$ 3,410,122$ 2,106,421$ 1,303,701$

202011 HomeInvestmentPartnershipsGrant 3,554$ 948,139$ 951,693$ 948,139$ 3,554$

203011 EmergencyShelterGrant 4,989$ 99,590$ 104,579$ 99,590$ 4,989$

2040 CriminalJusticeGrant 1$ $ 1$ $ 1$

2070 TXHighwaySafetyGrant $ $ $ $ $

2071 LocalLawEnforcementBlockGrant $ $ $ $ $

2072 MiscellaneousGrants 419,551$ $ 419,551$ $ 419,551$

2074 TransportationGrant 76$ $ 76$ $ 76$

2075 LibraryGrant $ $ $ $ $

2076 EmergencyManagementGrant $ $ $ $ $

2077 Donations 65,579$ $ 65,579$ $ 65,579$

TotalUnallocatedReserve 1,797,451$

Fund

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EquipmentReplacementFunds

FY201112

BudgetSummary



6604 EquipmentReplacementFund 12,901,178$ 2,353,664$ 15,254,842$ 2,353,664$ 12,901,178$6036 ComputerReplacementFund 3,419,892$ 173,510$ 3,593,402$ 1,250,000$ 2,343,402$


Fund

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OtherFunds

FY201112

BudgetSummary



3014 GeneralInterest&SinkingFund 5,784,586$ 27,653,960$ 33,438,546$ 27,653,960$ 5,784,586$

5417 NewLienWater/SewerInterest&SinkingFund 2,398,057$ 22,761,079$ 25,159,136$ 22,730,108$ 2,429,028$

5418 NewLienWater/SewerReserveFund 6,295,493$ 25,000$ 6,320,493$ $ 6,320,493$

5419 WaterandSewerReserveFund 12,192$ $ 12,192$ $ 12,192$

5420 WaterandSewerContingencyFund 201,680$ 800$ 202,480$ $ 202,480$

5423 WaterResourcesDevelopmentFund 654,657$ 850,300$ 1,504,957$ 850,000$ 654,957$

5425 LakeChapmanFund 700$ $ 700$ $ 700$

5426 LakeChapmanReserveFund 646,050$ 1,500$ 647,550$ $ 647,550$

5045 MDUInterest&SinkingFund 228,301$ 210,922$ 439,223$ 210,359$ 228,864$

6727 FlexibleSpendingFund 16,759$ 687,500$ 704,259$ 690,565$ 13,694$

6033 CompensatedAbsencesFund 11,302$ 900,000$ 911,302$ 900,000$ 11,302$

6737 HealthSelfInsuranceFund 4,352,340$ 22,599,073$ 26,951,413$ 23,037,920$ 3,913,493$

6742 HealthInsuranceLegalReserveFund 375,341$ 500$ 375,841$ 500$ 375,341$

6746 HealthInsuranceClaimsReserveFund 666,043$ 450$ 666,493$ 450$ 666,043$

6748 Voluntary

Employees'

Beneficiary

Association

Fund 794,967$

1,416$

796,383$

126,500$

669,883$

6750 SelfInsuranceCasualty 5,822,628$ 4,423,719$ 10,246,347$ 4,225,662$ 6,020,685$

7054 SupplementalBenefitPlanFund 39,964,398$ 3,598,201$ 43,562,599$ 4,370,012$ 39,192,587$

2052 SeizedNarcoticsFund 1,404,971$ 247,000$ 1,651,971$ 363,665$ 1,288,306$

2046 MunicipalCourtTechnologyFeesFund 737,456$ 198,030$ 935,486$ 637,039$ 298,447$

2053 MunicipalCourtBldgSecurityFeesFund 150,408$ 146,745$ 297,153$ 115,833$ 181,320$

2054 MunicipalCourtTimePaymentFeesFund 48,724$ 26,411$ 75,135$ 41,731$ 33,404$

1020 EconomicDevelopmentFund 11,746,550$ 5,101,301$ 16,847,851$ 2,277,300$ 14,570,551$

1051 ParkDonationFund 36,203$ 9,000$ 45,203$ $ 45,203$

1052 CimarronRecreationCenterFund 62,718$ 207,409$ 270,127$ 236,694$ 33,433$

1053 LeeParkRecreationCenterFund 91,169$ 123,430$ 214,599$ 127,824$ 86,775$

1054 HeritageSeniorCenterFund 41,885$ 190,150$ 232,035$ 229,473$ 2,562$

Fund

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OtherFunds

FY201112

BudgetSummary


Balance Revenues Available Expenditures BalanceFund

1055 MustangParkRecreationCenterFund 183,156$ 166,120$ 349,276$ 150,748$ 198,528$

1056 NorthwestParkRecreationCenterFund 122,567$ 135,500$ 258,067$ 132,414$ 125,653$

1057 SenterParkRecreationCenterFund 91,851$ 125,650$ 217,501$ 127,868$ 89,633$

1058 WestParkRecreationCenterFund 54,706$ 100,120$ 154,826$ 108,499$ 46,327$

1066 SixSigmaSavingsFund 1,675,000$ $ 1,675,000$ 750,000$ 925,000$

2049 TaxIncrementFinancingDistrict#2Fund $ 20,000$ 20,000$ $ 20,000$

2050 TaxIncrementFinancingDistrictFund 93,465$ 7,332,310$ 7,425,775$ 7,183,029$ 242,746$

2051 TIFProjectFund 1,405,044$ 734,930$ 2,139,974$ $ 2,139,974$

2079 RedLightCameraEnforcementFund 2,206,758$ 1,501,010$ 3,707,768$ 1,284,798$ 2,422,970$


14


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CapitalImprovementFunds

FY201112

BudgetSummary

Beginning Bond Other TotalFunds Total Ending

Balance Proceeds Revenue Available Expenditures Balance

4001 GeneralFundNonBondCIP 449,624$ $ 3,946,238$ 4,395,862$ 3,820,542$ 575,3$

4002 ConventionCenterBondFund 329,370$ $ $ 329,370$ $ 329,3$

4003 TexasStadiumProjectFund 11,517,094$ $ $ 11,517,094$ 11,517,094$ $

4004 EntertainmentVenueBondFund 2,322,403$ $ $ 2,322,403$ 2,322,403$ $

4005 StreetImprovementBondFund 299,184$ 1,600,000$ 70,000$ 1,969,184$ 1,600,000$ 369,1$

4006 StormSewerBondFund 182,897$ $ 3,500$ 186,397$ $ 186,3$

4007 ParkImprovementBondFund 93,595$ 2,800,000$ 10,000$ 2,903,595$ 2,800,000$ 103,5$

4008 Fire

Station

Bond

Fund 29,608$

$

700$

30,308$

$

30,3$

4010 LibraryBondFund 895,131$ 10,700,000$ $ 11,595,131$ 10,700,000$ 895,1$

5411 WaterImprovementBondFund 3,164,348$ 7,125,000$ 20,000$ 10,309,348$ 7,125,000$ 3,184,3$

5412 SanitarySewerBondFund 196,192$ 5,075,000$ 10,000$ 5,281,192$ 5,075,000$ 206,1$

5422 Water&SewerNonBondCIPFund 1,528,358$ $ 8,000,000$ 9,528,358$ 8,000,000$ 1,528,3$

4016 CriminalJusticeBondFund 8,725$ $ $ 8,725$ $ 8,7$

4018 LandfillBondFund $ $ $ $ $ $

4030 CityBuildingImprovementBondFund 440,490$ $ 5,000$ 445,490$ $ 445,4$

5544 TexasStadiumRental#1Fund 35,082$ $ 1,791,561$ 1,826,643$ 1,770,000$ 56,6$

4064 DARTFund $ $ $ $ $ $

4065 RadioCommunicationsSystemBond 52,062$ 4,500,000$ $ 4,552,062$ 4,500,000$ 52,0$

4068 AnimalShelterBondFund $ $ $ $ $ $

4069 InfrastructureFund 44,505$ $ $ 44,505$ $ 44,5$

4070 GatewayDevelopmentBondFund $ $ $ $ $ $

5042 MDUBondFund 128,924$ 2,600,000$ $ 2,728,924$ 2,600,000$ 128,9$

5042 MDUNonBondCIPFund 1,863,308$ $ 300,000$ 2,163,308$ 2,163,308$ $


Fund

15


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16


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REVENUE

SCHEDULES

17

8/4/2019 2012

2012 Irving Budget

Documents