CITY OF RED OAK. PROPOSED BUDGET Fiscal Year

Transcription

1 CITY OF RED OAK PROPOSED BUDGET Fiscal Year The City of Red Oak Required Legislation Notice for Proposed Budget This Budget will raise more total property taxes than last year s budget by an amount of $504,257, 10.79%, and of that amount $193,209 is revenue to be raised from new property added to the tax roll this year. The current budget is based on a rate of.6490 per $100 of Valuation for the current property taxes. Proposed Adopted Proposed Rate Effective Rate Effective M&O Rate Debt Rate Rollback Rate Total Amount of Debt Obligation Secured by Property taxes for the City is $8,961,000.

2 Mayor and Council Acknowledgements

3 Red Oak, Texas City Council Alan Hugley, Mayor Gordon Toney, Council Member Tim Lightfoot, Council Member William Drake, Council Member Ralph Madden, Council Member L. Scott Lindsey, Council Member The Red Oak City Council is composed of a mayor and five council members. The Council meets on the Second Monday of each month at 7:00 p.m. at Red Oak Municipal Center. All meetings are open to the public. Citizens and employees are encouraged to attend.

4 Staff Acknowledgements

5 Red Oak, Texas City Staff Todd Fuller, City Manager Albert Lawrence, Assistant City Manager Dana Argumaniz, City Secretary Garland Wolfe, Police Chief Eric Thompson, Fire Chief John Binford, Director of Information Technology Dean Kennedy, Director of Community Development Peggy Collins, Court Administrator Miykael Reeve, Director of Finance Rhonda Lawson, Director of Human Resources Miykael Reeve, Director of Finance Lee McCleary, Director of Economic and Industrial Development The City of Red Oak office hours are Monday to Friday 8:00 a.m. to 5:00 p.m. (except for Municipal Holidays)

6 Budget Message

7 August 27, 2015 The Honorable Alan Hugley, Mayor Members of the Red Oak City Council Red Oak, Texas Mayor Hugley and Council Members: The City Charter for the City of Red Oak states the City Manager prepare a proposed budget annually and submit to the Council on or Before September 1 of each year. It is my pleasure to present the Fiscal Year 2016 Budget to the City Council. This budget was challenging to prepare, but with the help of directors we are proud to presents a balanced budget. The budget does not require a change to the tax rate and continues to provide the same service to the citizens. ECONOMIC CONDITIONS AND OUTLOOK Retail and Commercial: Red Oak is experiencing exponential growth and related retail and commercial development. Over the past year, several new retail and commercial developments have been completed or currently underway to include Branded Burger s expansion into Red Oak remodeling an existing 4,600 SF building, Chicken Express remodeling its existing building, Comfort Inn & Suites adding 18,840 SF for 32 new rooms, Community National Bank & Trust new 3,205 square foot building currently under construction, Life School repurposing an existing 26,000 SF retail store for offices for its Executive and Administrative staff, Snuffer s Restaurant & Bar expansion and remodeling of an existing 3,600 SF restaurant space, Johnson Square new construction for a 3,150 SF retail center, Knapheide Truck Equipment Company Southwest completed its 26,000 SF expansion project. Residential Development: Red Oak has been discovered as a preferred residential location for individuals and families. To this end, multiple new residential developments have been approved by the City of Red Oak totaling approximately 1,750 new residences to be constructed over the next few years. New residential developments include Crestwick Residential Development totaling 595 single family units, Waterview Farms, an existing subdivision, is adding 54 additional new single family units, Brian Terrace IV, an existing subdivision, is adding another 25 new single family units, and another 80 acres is currently in the planning phase by a residential developer which will add another 254 single family units.

8 FINANCIAL PLANNING AND FISCAL POLICIES The City continues to update the master plans to guide the City s long-term growth and financial planning. Significant master planning activity includes: 1) Comprehensive land use and thoroughfare plan, 2) Parks master plan, and 3) a Strategic Plan. Utilizing these plans, the City annually updates a five-year capital improvement plan. The City also maintains a police and fire department staffing plan as part of the strategic plan. These plans are used to determine budget allocations to the various departments and activities of the City. The City s fiscal management policy requires a minimum fund balance for numerous funds. The fund balance reserve plan is guiding the City to meeting these goals. ACCOUNTING SYSTEM AND BUDGETARY CONTROL City management is responsible for establishing and maintaining budgetary control. The City utilizes a cash basis budget to monitor all expenditures. The objective of budgetary controls is to ensure compliance with legal provisions contained in the annual budget approved by the City Council. Activities of the general fund, special revenue funds and debt service funds are included in the annual budget. The budget is developed and controlled at the department level although appropriations are set at the fund level, and encumbrances are entered at the time a purchase order is issued. Outstanding encumbrance s lapse at fiscal year-end, and the subsequent year s budget must absorb the expenditures when incurred. Separate multi-year budgets are developed for the capital projects funds.

9 FINANCIAL SUMMARY The City of Red Oak Fiscal Year 2016 Annual Budget, for all funds is $23,695,285. Of this amount 42% is for General Operations, 25% is for Economic and Industrial Development, 28% is for Utility Operations, 3% is for Debt Service, 1% for Tourism and 1% is for Capital Projects. The proposed budget represents a 17.7% increase over the Fiscal Year 2015 Amended Budget. This increase is the net result in increase in increase of General Fund and Utility Fund operational expense and incentive development money in the Economic and Industrial development funds increased. Fiscal Year 2016 Proposed Budget Capital Projects 1% IDC Fund 15% EDC Fund 10% General Fund 42% General Fund Debt Service Tourism Fund Utility 28% Utility Capital Projects IDC Fund EDC Fund Tourism Fund 1% Debt Service 3% Fiscal Year 2015 Amended Budget Capital Projects 1% IDC Fund 11% EDC Fund 10% General Fund 46% General Fund Debt Service Tourism Fund Utility 27% Utility Capital Projects IDC Fund EDC Fund Tourism Fund 1% Debt Service 4%

10 GENERAL FUND: The General fund is used to account for all expenditures of traditional government services. This fund finances operations such as Administration, Animal Control, Building and Code Services, Human Resource, Library, Municipal Court, Parks, Public Safety, and Public Works. General Fund Revenue is generated from ad valorem property taxes, a one cent portion of sales tax and a variety of fees for service. The tax rate for Fiscal Year 2016 is per $100 of assessed value with for operations and for interest and principal on outstanding bonds. General Fund Revenue General fund revenues for Fiscal Year 2016 are estimated at $9,954,328. This is a 9.96% increase over the Fiscal Year 2015 amended budget of $8,962,076 this is due to bond proceeds, Emergency Service District Revenue, Property and Sales taxes. The largest source of revenue for the General fund is Ad Valorem taxes which generates 39% of total revenue. The tax rate of per $100 of assessed value budgeted at collection rate of 98.5% generates $3,916,000. The second highest revenue source is Sales Tax at 18% of total revenue, followed by Fines and fees which generate 7%, Franchise Fees at 7%, Misc Permits and Fees 3%, Non-operating revenue 13%, Solid Waste 5%, and Restricted Revenue 3%. Solid Waste 5% Restricted 2% Misc Permits and Fees Fire District 2% 5% Building Permits 3% Fiscal Year 2016 Revenue Non-Operating 13% Fines and Fees 6% Ad Valorem 39% Sales tax 18% Franchise Fees 7% Ad Valorem Sales tax Franchise Fees Fines and Fees Building Permits Fire District Misc Permits and Fees Fiscal Year 2015 Revenue Restricted 4% Solid Waste 5% Misc Permits and Fees Fire District 2% 1% Building Permits 3% Non-Operating 10% Fines and Fees 8% Ad Valorem 40% Sales tax 19% Franchise Fees 8% Ad Valorem Sales tax Franchise Fees Fines and Fees Building Permits Fire District Misc Permits and Fees Non-Operating

11 General Fund Expense General fund expenses for Fiscal Year 2016 are estimated at $9,954,328, a 9.96% increase over FY 2015 of $8,963,076. The General fund departments consist of Police at 26%, Fire at 25%, Public Works at 14%, Administration at 10%, Municipal Court at 4%, Community Services at 3%, and other miscellaneous departments at 18%. Fiscal Year 2016 Proposed Budget Public Safety Restricted 0% Capital Expense 6% Debt Service 1% Library 2% Parks Department 0% Admin. 10% Police 26% Human Resources 1% Court 4% Communication 5% Fire 25% Public Works 14% Comm Dev 3% Animal Control 1% Technology 2% Capital Expense 5% Debt Service 1% Public Safety Restricted 1% Library 2% Parks Department 0% Human Resources 1% Fiscal Year 2015 Amended Budget Admin. 9% Court 6% Communication 5% Police 25% Public Works 13% Fire 26% Animal Control 1% Technology 2% Comm Dev 3%

12 ,428, ,831, ,826, ,624, ,055, ,704, ,085, ,092, ,824, ,103,090 PROPERTY TAXES: Taxable Assessed Values are valued by Ellis Central Appraisal District. Values for Fiscal Year 2016 are estimated at $724,103,090, a 12.2% increase of FY 2015 of $644,824,221. The chart below illustrates the change in taxable assessed values. HISTORICAL APPRAISED TAXABLE VALUE GRAPH 800,000, ,000, ,000, ,000, ,000, ,000, ,000, ,000, TAX RATES: The City of Red Oak has maintained the same tax rate of.6490 for 6 years. Prior to that the city maintained a rate of The City is has a firm commitment to provide exceptional service at with minimal increase to the tax rate. The portion of the tax rate contributed to debt service is 19.19%. The following graph represents a 10 year history of the City s Total tax rate TOTAL TAX RATE HISTORY FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016

13 The following graph represents a 10 year history of the City s total tax rate broken out by Maintenance and Operation and Debt Service. TEN-YEAR TAX RATE HISTORY FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 M&O I&S SALES TAXES: Sales tax is collected by the State and remitted monthly to the City. The Sales tax distribution is State 6.25%, City 1.0%, Industrial Development 0.5% and Economic Development 0.5% for a total rate of 8.25%. Amounts for Fiscal Year 2016 for the City, IDC and EDC are estimated at $3,512,454, an 8.6% increase of FY 2015 of $3,210,501. Fiscal Year 2015 Sales Tax Budget Fiscal Year 2016 Sales Tax Budget EDC, 764,400 IDC, 764,400 City, 1,681,701 EDC, 878,000 IDC, 878,000 City, 1,756,454

14 UTILITY FUND: The Utility fund or Water and Sewer fund is a proprietary fund established to separately account for the City s water and waste water services. The primary source of revenue is derived from residential and commercial water sales. The Utility fund is used to fund capital projects, but no projects for the FY is proposed to be funded by the Utility fund. The Utility fund consists of water and sewer maintenance and operations, meter reading, billing and collections and debt service. All expense is intended to be covered by the revenues. This year budget does not include a water or sewer rate increase. Utility fund revenues for Fiscal Year 2016 are estimated at $6,658,680. This is a 26.87% increase over the Fiscal Year 2015 amended budget of $5,248,476. This increase is attributed to bond proceeds to fund water and sewer improvements. The utility fund revenues are made up of water sales at 34%, sewer sales at 41%, Bond proceeds at 17% and service fees at 8%. Fiscal Year 2016 Fiscal Year 2015 Bond Proceeds 17% Misc 8% Water 34% Bond Proceed s 1% Misc 7% Water 43% Sewer 41% Sewer 49% Utility fund expenses for Fiscal Year 2016 are estimated at $6,658,680, a 21% increase over FY 2015 at $5,248,476. The utility fund revenues are made up of sewer purchase at 38%, maintenance and operation at 30%, debt service at 18%, billing and collections at 8% and water purchases at 6%. FISCAL YEAR 2016 Water purchases 6% Sewer puchases 38% Billing and Collections 8% Maint & Operations 30% Debt Service 18%

15 FISCAL YEAR 2015 Water purchases 8% Sewer puchases 40% Maint & Operations 17% Debt Service 25% Billing and Collections 10% SPECIAL REVENUE FUNDS: The Special Revenue Fund is used to account for revenue that is used for a specific purpose. TOURISM: The Tourism fund is used to account for rental revenue from the Municipal Center and the Hotel/Motel taxes. Per state statute the City imposes a 7% occupancy tax on the price of a hotel or motel room. Hotel motel tax revenue is 71.4% and Rental revenue is 28.6% of revenue. Revenue has increased 12% over prior year for Hotel/Motel taxes and 1% from rental fees. INDUSTRIAL DEVELOPMENT: The Industrial Development fund is used to account for revenue from ½ cent of sales tax for the Industrial Development Corporation. The Red Oak Industrial Development Corporation ( ROIDC ), a corporation was organized under Article Section 4A of the Texas Civil Statutes. The ROIDC promotes development of commercial, industrial, manufacturing, and medical research enterprises within the City of Red Oak, Texas. The ROIDC was incorporated under type A of the Economic Development Act. ECONOMIC DEVELOPMENT: The Economic Development fund is used to account for revenue from ½ cent of sales tax for the Economic Development Corporation. The Red Oak Economic Development Corporation ( ROEDC ), a corporation was organized under Article Section 4B of the Texas Civil Statutes. The ROEDC promotes development of commercial, industrial, manufacturing, and medical research enterprises within the City of Red Oak, Texas. The ROEDC was incorporated under type B of the Economic Development Act.

16 CAPITAL PROJECT: The Capital Project funds are used to account for revenue and bond proceeds issued for specific capital projects. PARK CAPITAL PROJECT: The Park Project funds are used to account for revenue from the Park impact fee collected with building permits. This fund is used for specific improvement to City parks. STREET CAPITAL PROJECT: The Capital Project funds are used to account for remaining bond proceeds issued for improvements to city streets. These funds have been expended. WATER & SEWER CAPITAL PROJECTS: The Capital Project funds are used to account for bond proceeds issued for specific capital water and sewer projects. These funds have been expended. DEBT SERVICE: The Debt service fund is a sinking fund to pay the interest and principal on all outstanding bonds of the City. The tax rate approved for Fiscal Year 2016 is per one hundred dollars ($100) assessed value of all taxable property. The total amount of debt obligations secured by property taxes for the City is $8,961,000. CITY EMPLOYEES: Staffing levels for FY 2016 will increase by 4 position from the previous fiscal year. The City currently supports 83 full-time and 10 part-time positions. SALARY ADJUSTMENTS: We believe it is important to be able to recruit and retain valuable staff by ensuring competitive compensation rates. Uniformed employees will receive step increases and other staff will receive an annual increase on April 1 st contingent on performance review. In addition the Police and Fire Step plans have been updated to include a 3% escalation and a increase to starting pay. This revision will allow the City to keep and recruit trained police officers and firefighters. BENEFITS: Health insurance rates for employees and City was no change. by 0%. The City provides pension benefits for all of its eligible employees through TMRS. Contribution rates increased to the city from 4.9% to 5.26%. The employee participant rate is 6%.

17 ACKNOWLEDGEMENTS: The finance department continues to try to reach new standards for budget preparations within the City. The preparation of this report could not have been accomplished without the dedication and helpfulness of the staff. We would like to express our appreciation to all employees who assisted and contributed to its presentation. We would like to give a special thanks to all City employees who have and continue to work hard to provide quality service to our citizens and who are committed to the success of the City. We would also like to thank the members of the City Council for their interest and support in planning and conducting the financial operations of the City in a responsible manner.

18 Fund Summaries

19 General Fund

20 City of Red Oak General Fund Budget Summary Proposed Budget Proposed Original Amended Projected Budget Budget Budget Actual GENERAL FUND REVENUE Operations 8,512,204 7,629,001 7,722,120 8,102,843 Non-Operating 911, , , ,171 Restricted 164, , , ,287 Reserve 366, , ,000-9,954,328 8,858,076 8,962,076 9,219,301 Expense Police 2,562,552 2,240,613 2,240,613 2,207,100 Public Safety Restricted 46, , ,878 88,102 Fire 2,509,891 2,310,707 2,321,813 2,418,415 Technology 203, , , ,887 Public Works 1,381,801 1,089,158 1,146,478 1,076,892 Code Services/Commu 301, , , ,485 Animal Control 70,771 66,928 66,928 62,618 Engineering Communication 496, , , ,965 Municipal Court 439, , , ,553 Human Resources 95,560 82,311 91,436 65,188 Admin. 960, , , ,986 Police/Fire Grants Parks Department 35,050 34,725 34,725 33,108 Library 202, , , ,187 Transfer In/Out Debt Service 104, , , ,727 Capital Expense 544, , , ,780 Total 9,954,328 8,856,076 8,962,076 8,762,993 Surplus(Deficit) - 2,000 (0) 456,308

21 Debt Service

22 City of Red Oak Debt Service Budget Summary Proposed Budget 2016 FY 2016 FY 2015 FY 2015 FY 2015 Proposed Original Amended Projected Budget Budget Budget Actual Debt Service REVENUE Operation 749, , , ,500 Transfer (to) from Reserves 24,287 48,154 48,154 - Total 773, , , ,500 EXPENSE Administration 773, , , ,843 Total 773, , , ,843 Surplus(Deficit) ,657

23 Water & Sewer

24 City of Red Oak Water and Sewer Budget Summary Proposed Budget 2016 FY 2016 FY 2015 FY 2015 FY 2015 Proposed Original Amended Projected Budget Budget Budget Actual REVENUE Operation 5,380,000 5,159,150 5,159,150 5,392,743 Non-Operating 1,102,175 56,500 56,500 56,500 Reserve Add (Reduce) 176,505 (4,230) 32,826-6,658,680 5,211,420 5,248,476 5,449,243 Expense Water & Sewer 4,921,693 3,387,471 3,388,471 3,603,270 Water/Sewer Interest & Sinkin 1,159,045 1,294,115 1,294,115 1,300,438 Water Admin 543, , , ,523 Debt Service 34,000 34,000 34,000 34,000 Surplus(Deficit) 6,658,680 5,246,976 5,248,476 5,428,231 - (35,556) - 21,012

25 Tourism

26 City of Red Oak Tourism Budget Summary Proposed Budget 2016 FY 2016 FY 2015 FY 2015 FY 2015 Proposed Original Amended Projected Budget Budget Budget Actual TOURISM REVENUE Operation 175, , , ,615 Fund Balance Reserve Fund Balance Restricted * - Total 175, , , ,615 EXPENSE Administration 97,598 92, ,333 91,481 Capital 21,902 11,532 11,532 11,532 Transfer Out 55,500 55,500 55,500 55, Total 175, , , ,513 Surplus(Deficit) ,102

27 Industrial Development Corporation

28 Red Oak Industrial Development Corporation 2016 Budget Account Revised Projected Proposed Number Description Budget Actual Budget Revenue Sales Tax (764,400) (984,575) (878,000) Interest Income (7,600) (7,800) (7,600) Land Sale Transfer in From Fund Balance (1,368,851) 683,093 (2,673,356) Total Revenue (2,140,851) (309,282) (3,558,956) Expense Liability Insurance Workers Comp. Insurance Office Supplies 1, , Postage Training 1, , Travel 4,000 4,000 4, Professional Fees 50,000 12,050 50, Dues & Subscriptions Copier 1,400 1,400 1, Marketing 2, , Advertising 1,000-1, Incentive/Development 1,798,854 20,200 3,215, Transfer to IDC I&S 94,032 94,032 93, City Services Contract 106, , , Maint. - Upkeep 2, , Maint. - Computer Equipment Maint. - Streets 8,500-8, Electricity 6,600 6,600 6, Telephone 1, , Loan Payments Cap. Exp. - Equipment Cap. Exp. - Computer Software 1, , Cap. Exp. - Land Cap. Exp. - Street Repaving Depreciation Fund Balance Transfer Transfer In Transfer Out 60,200 60,200 62,000 Total Expense 2,140, ,282 3,558,956 Revenue over Expense - - -

29 Economic Development Corporation

30 Red Oak Economic Development Corporation 2016 Budget Account Revised Projected Proposed Number Description Budget Actuals Budget Revenue Sales Tax (764,400) (984,575) (878,000) Interest Income (4,400) (6,175) (6,000) Note Proceeds Fund Balance Transfer (1,292,087) (256,593) (1,456,145) Total Revenue (2,060,887) (1,247,343) (2,340,145) Expense Liability Insurance Workers Comp. Insurance Fuel - 1,200 1, Office Supplies 1,000 1,000 1, Postage Training 1,500 1,500 1, Travel 13,500 13,500 13, Professional Fees 100, , , Dues & Subscriptions 2,500 2,500 2, Copier 1,400 1,400 1, Marketing 3, , Advertising 1,000-1, Incentive/Development 1,590, ,000 1,846, City Services Contract 116, , , Maint. - Vehicles Maint. - Upkeep 2,000 2,000 2, Maint. - Computer Equipment Electricity 3,300 3,500 3, Telephone 1, , Loan Payments 160, , , Cap. Exp. - Equipment Cap. Exp. - Vehicles Cap. Exp. - Computer Software 1,800 1,700 1, Cap. Exp. - Land Transfer to Reserves Transfer Out 60,200 60,200 62,000 Total Expense 2,060,887 1,247,343 2,340,145 Revenue over Expense % reserve of $219,500

31 Revenue Detail

32 General Fund

33 8/26/2015 4:24 PM City of Red Oak General Fund Revenue Budget Budget 2016 Account Proposed Original YTD Projected Budget Budget Budget Actuals Operation Revenue Current Property Tax 3,865,000 3,500, ,500, ,500, Delinquent Property Tax 26,000 40, , , Penalty & Interest 25,000 30, , , Sales Taxes 1,756,454 1,681, ,681, ,988, Mixed Beverage Sales Tax 7,000 7, , , Franchise Taxes 750, , , , Interest Income 11,500 11, , , Fines & Warrants 650, , , , Fines -Code 9,000 8, , , Animal Control Fees 14,000 14, , , Animal Control Adoption 500 1, , Rental Fees - Tourism 55,500 55, , , Fire District 457, , , , Miscellaneous 20,000 18, , , Fire Marshall Insection Fees 7,500 7, , , Credit Card Fee 3,600 4, , , Park Event - Fee Park Event - Electric Library 9,000 9, , , Fire Park 6,000 6, , , Police 1,500 1, , , Property Lease 13,600 13, , ,750

34 8/26/2015 4:24 PM Account Proposed Original YTD Projected Budget Budget Budget Actuals Building Permits / Inspection 315, , , , Development / Planning Fees 15,000 12, , , Solid Waste 455, , , , Solid Waste Sales Tax 38,000 38, , ,000 Operation Revenue Totals 8,512,204 7,629,001 7,722,120 8,102,843 Non-Operating Revenue Sale of Surplus Equipment 20,000 40, , EDC / IDC Transfer 124, , , , Contract Services EDC 116, , , , Contract Services IDC 106, , , , cash over/short Insurance Reimbursement , , Lease/Purchase Proceeds Bond issue proceeds 544, , , , Fund Balance carryover 366, , , , Transfer In-EDC Transfer In-IDC Transfer In Non-Operating Revenue Totals 1,277, , , ,171 Restricted Revenue Franchise Taxes PEG FEE 22,300 22,000 20,000 22, Library Donations Fire Dept Training Income Federal Forfeiture Acct

35 8/26/2015 4:24 PM Account Proposed Original YTD Projected Budget Budget Budget Actuals Seizure Funds Technology Fund 12,000 12, , , Security Fund 9,000 9, , , Crime Prevention Police Training Fund , State Forfeiture Acct Police Donation Fund Fire Dept. Donations Safer Grant - Fire 84, , , , Library Grants Park Event Donations Intergovernmental 11,700 11, , , FY09 State Homeland Securit FY10 State Homeland Securit Fund Balance - RES 25, , , ,435 Restricted Revenue Totals 164, , , , Totals 9,954,328 8,858,076 8,962,076 9,324,301

36 . glbase_2016 mreeve City of Red Oak Page 1 16:16 08/26/ Budget Worksheets Fund: 115 General Fund Department: Program: Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Current Property Tax 3,865, ,500, ,500, ,460, ,437, ,236, ,183, ,500, Delinquent Property Tax 26, , , , , , , , Penalty & Interest 25, , , , , , , , Sales Taxes 1,756, ,681, ,681, ,853, ,492, ,360, ,198, ,988, Mixed Beverage Sales Tax 7, , , , , , , , Franchise Taxes 750, , , , , , , , Franchise Fee PEG Fees 22, , , , , , Interest Income 11, , , , , , , , Fines & Warrants 650, , , , , ,062, ,008, , Fines-Code 9, , , , , , , , Animal Control Fees 14, , , , , , , , Animal Control Adoption , , Rental Fees - Tourism 55, , , , , , , , Sale of Properties 20, , , , , Transfers In 2, Fire District 457, , , , , , , , Miscellaneous 20, , , , , , , , Fire Marshall Insection Fees 7, , , , , , , Library Donations Fire Dept Training Income 4, , SAFER Grant - Fire 84, , , , , , Library Grants , Credit Card Fee 3, , , , , , , , Park Event Donations , Park Event Fee Park Event - Electric Library 9, , , , , , , , Fire Park 6, , , , , , , , Police 1, , , , , , , Property Lease 13, , , , , , , , Building Permits / Inspections 315, , , , , , , , Development / Planning Fees 15, , , , , , , , Intergovernmental 11, , , , , , , , EDC / IDC Transfer 124, , , , , , , Contract Services EDC 116, , , , , , , , Contract Services IDC 106, , , , , , , , Solid Waste/Garbage 455, , , , , , , , Garbage Sales Tax 38, , , , , , , , Cash Over/Short Insurance Reimbursement 6, , , , , Lease/Purchase Proceeds 950, FY 09 State Homeland SH Grant 302,

37 . glbase_2016 mreeve City of Red Oak Page 2 16:16 08/26/ Budget Worksheets Fund: 115 General Fund Department: Program: Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals FY 10 State Homeland Sec 297, Bond Issue Proceeds 544, , , , ,090, , Subtotal: 9,541, ,606, ,712, ,121, ,840, ,770, ,853, ,052, Fund Balance Transfer 366, , , , Transfer In 84, Subtotal: 366, , , , , Program number: 9,908, ,711, ,817, ,121, ,924, ,770, ,853, ,157, Department number: 9,908, ,711, ,817, ,121, ,924, ,770, ,853, ,157,

38 . glbase_2016 mreeve City of Red Oak Page 3 16:16 08/26/ Budget Worksheets Fund: 115 General Fund Department: 15 Public Safety Restricted Program: Activities Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Federal Forfeiture Acct 27, , Seizure Fund 32, , Technology Fund 12, , , , , , , , Security Fund 9, , , , , , , , Crime Prevention Training Fund 2, , , State Forfeiture Acct 6, , , Police Donation Fund , Fire Dept. Donations , Subtotal: 21, , , , , , , , Fund Balance Transfer - res 25, , , , Subtotal: 25, , , , Program number: Activities 46, , , , , , , , Department number: Public Safety Restricted 46, , , , , , , ,

39 . glbase_2016 mreeve City of Red Oak Page 4 16:16 08/26/ Budget Worksheets Fund: 115 General Fund Department: 99 Fire Loss Program: Activities Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Insurance Reimbursement Subtotal: Program number: Activities Department number: Fire Loss Revenue Subtotal ,954, ,856, ,962, ,140, ,015, ,810, ,909, ,304,

40 Debt Service

41 . glbase_2016 mreeve City of Red Oak Page 1 16:27 08/26/ Budget Worksheets Fund: 615 Debt Service Department: Program: Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Property Taxes 738, , , , , , , , Delinquent Property Tax 5, , , , , , , , Penalty & Interest 5, , , , , , , , Interest Income 1, , , , , , Miscellaneous Subtotal: 749, , , , , , , , Fund Balance Transfer 24, , , Subtotal: 24, , , Program number: 773, , , , , , , , Department number: 773, , , , , , , , Revenue Subtotal , , , , , , , ,

42 Water & Sewer

43 . glbase_2016 mreeve City of Red Oak Page 35 16:16 08/26/ Budget Worksheets Fund: 215 Water/Sewer Fund Department: 50 Water & Sewer Program: Activities Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Credit Card Fee 9, , , , , , , , Water Sales 2,300, ,260, ,260, ,693, ,175, ,044, ,960, ,150, Water Connect Fees 75, , , , , , , , Water Penalties 95, , , , , , , , Water Delinquent Fees 35, , , , , , , , Sewer Sales 2,703, ,575, ,575, ,235, ,450, ,286, ,162, ,613, Sewer Connect 100, , , , , , , , Sales Tax Misc. Income 20, , , , , , , , Interest Income 1, , , , , Collections-Water/Sewer Antenna Leases 41, , , , , , , , Lease/Purchase Proceeds 56, , , , Transfers In - Bond Proceeds 1,102, Subtotal: 6,482, ,215, ,215, ,531, ,179, ,750, ,370, ,449, Fund Balance Transfer 176, , , , Subtotal: 176, , , , Program number: Activities 6,658, ,246, ,248, ,531, ,179, ,750, ,370, ,480, Department number: Water & Sewer 6,658, ,246, ,248, ,531, ,179, ,750, ,370, ,480, Revenue Subtotal ,658, ,246, ,248, ,531, ,179, ,750, ,370, ,480,

44 Tourism

45 . glbase_2016 mreeve City of Red Oak Page 27 16:16 08/26/ Budget Worksheets Fund: 125 Tourism Department: Tourisim Program: Activities Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Hotel Tax 125, , , , , , , , Rental Fees 50, , , , , , , , Rental Fees - Misc Fund Raisers 5, Credit Card Fee Ins. Reimb 13, Subtotal: 175, , , , , , , , Fund Balance Transfer 16, Subtotal: 16, Program number: Activities 175, , , , , , , , Department number: Tourisim 175, , , , , , , , Revenue Subtotal , , , , , , , ,

46 City Departments

47 General Fund

48 Police

49 . glbase_2016 mreeve City of Red Oak Page 6 16:16 08/26/ Budget Worksheets Fund: 115 General Fund Department: 10 Police Program: Activities Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Salary - Full Time 1,524, ,382, ,382, ,206, ,161, ,304, ,075, ,374, Overtime 75, , , , , , , , Cert/Educ/Assign Pay 33, , , , , , , , Salary - Part Time 2, Longevity 7, , , , , , , , Differential Pay 3, , , , , Retirement 83, , , , , , , , Payroll Taxes 125, , , , , , , , Salary Adjustment 69, , , Unemployment Insurance 2, , , , , Liability Insurance 25, , , , , , , , Health Insurance 230, , , , , , , , Workers Comp. Insurance 29, , , , , , , , Uniforms 35, , , , , , , , Fuel 87, , , , , , , , Office Supplies 7, , , , , , , , Postage 2, , , Jail Exp 4, , , , , , , , Investigation Exp 5, , , , , , , , Children s Advocacy Center Fee 2, , , , , , , , National Night Out 2, , , , Police Supplies 25, , , , , , , , Training 25, , , , , , , , Travel 3, , , , , , , Professional Fees 26, , , , , , , , Dues & Subscriptions 4, , , , , , , , Publications 1, Copier 3, , , , , , , , Maintenance Agreements 31, , , , , , , , Credit Card Settlement Charges Maint. - Vehicles 34, , , , , , , , Maint. - Equipment 3, , , , , , , Maint. - Radios 6, , , , , , , , Maint. - Building 15, , , , , , , , Electricity 20, , , , , , , , Utilities - Gas 1, , , , , , Telephone 9, , , , , , , , Lease Payments 61, , , Lease Interest 2, Cap. Exp. - Equipment 117, Cap. Exp. - Vehicles 178, Subtotal: 2,562, ,240, ,240, ,955, ,029, ,104, ,100, ,207,100.00

50 . glbase_2016 mreeve City of Red Oak Page 7 16:16 08/26/ Budget Worksheets Fund: 115 General Fund Department: 10 Police Program: Activities Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Program number: Activities 2,562, ,240, ,240, ,955, ,029, ,104, ,100, ,207, Department number: Police 2,562, ,240, ,240, ,955, ,029, ,104, ,100, ,207,100.00

51 . glbase_2016 mreeve City of Red Oak Page 17 16:16 08/26/ Budget Worksheets Fund: 115 General Fund Department: 40 Communication Program: Activities Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Professional Fees 496, , , , , , , , Subtotal: 496, , , , , , , , Program number: Activities 496, , , , , , , , Department number: Communication 496, , , , , , , ,965.00

52 Public Safety Restricted

53 . glbase_2016 mreeve City of Red Oak Page 8 16:16 08/26/ Budget Worksheets Fund: 115 General Fund Department: 15 Public Safety Restricted Program: Activities Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Salary - Full Time 41, , , , , , , Overtime Cert/Educ/Assign Pay Bailiff Pay Longevity Retirement 1, , , , , , Payroll Taxes 3, , , , , , , Salary Adjustment Unemployment Insurance Health Insurance 6, , , , , , , Federal Forfeiture Acct - Exp 12, , , , , Seizure Fund - Exp 10, , , Technology Fund - Exp 37, , , , , , , , Security Fund - Exp 8, , , , , , Crime Prevention - Exp 3, , Police Training Fund - Exp 2, , , State Forfeiture Acct. - Exp 10, , , , , , , Fire Dept. Donations 4, , , , , Police Reserve Fund , , Police Donation Fund - Exp 2, , , , , Lease Payments 5, Subtotal: 46, , , , , , , , Program number: Activities 46, , , , , , , , Department number: Public Safety Restricted 46, , , , , , , ,102.00

54 Fire

55 . glbase_2016 mreeve City of Red Oak Page 9 16:16 08/26/ Budget Worksheets Fund: 115 General Fund Department: 20 Fire Program: Activities Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Salary - Full Time 1,393, ,365, ,365, ,315, ,342, ,209, ,136, ,425, FLSA Overtime 111, , , , , , , , Overtime 117, , , , , , , , Cert/Educ/Assign Pay 15, , , , , , , , Salary - Part Time 12, , Longevity 8, , , , , , , , Differential Pay 7, , , , , , , , Retirement 81, , , , , , , , Payroll Taxes 127, , , , , , , , Salary Adjustment 93, , , Unemployment Insurance 2, , , , , , Liability Insurance 24, , , , , , , , Health Insurance 217, , , , , , , , Workers Comp. Insurance 29, , , , , , , , Uniforms 18, , , , , , Chemical Supplies 1, , , , Medical Supplies 10, , , , , , Hand Tools 5, , , , , , Fuel 26, , , , , , , , Office Supplies 4, , , , , , , , Postage Fire Marshall 7, , , , , , Training 25, , , , , , , , Travel 4, , , , , , , , Professional Fees 5, , , , , , , , Dues & Subscriptions 11, , , , , , , , Publications Ambulance Service Contract 15, , , , , , , , Lease/Purchase Payment 868, , , Copier 3, , , , , , , , Emergency Management 5, , , , , Medical Fees 1, , Maint. - Vehicles 58, , , , , , , , Maint. - Equipment 25, , , , , , , , Maint. - Radios 5, , , , , , , Maint. - Building 22, , , , , , , , Electricity 18, , , , , , , , Utilities - Gas 4, , , , , , , , Telephone 6, , , , , , , , Lease Interest 23, Cap. Exp. - Equipment 100, Cap. Exp. - Vehicles 550,000.00

56 . glbase_2016 mreeve City of Red Oak Page 10 16:16 08/26/ Budget Worksheets Fund: 115 General Fund Department: 20 Fire Program: Activities Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Subtotal: 2,509, ,310, ,321, ,204, ,142, ,982, ,616, ,418, Program number: Activities 2,509, ,310, ,321, ,204, ,142, ,982, ,616, ,418, Department number: Fire 2,509, ,310, ,321, ,204, ,142, ,982, ,616, ,418,415.11

57 Information Technology Department

58 . glbase_2016 mreeve City of Red Oak Page 12 16:16 08/26/ Budget Worksheets Fund: 115 General Fund Department: 25 Technology Program: Activities Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Salary - Full Time 77, , , , , , , , Longevity Retirement 4, , , , , , , , Payroll Taxes 6, , , , , , , , Salary Adjustment 1, , , Unemployment Insurance Liability Insurance Health Insurance 5, , , , , , , , Workers Comp. Insurance Fuel , , , Office Supplies 4, , , , , , , , Training Travel Professional Fees Maint. - Vehicles , Maint. - Computer Equipment 7, , , , , , , , Office Equipment Telephone 34, , , , , , , , Software annual Maint cost 38, , , , , , , , Lease Payments 30, , , Lease Interest Cap. Exp. - Equipment 80, Cap. Exp. - Computer Software 33, Restricted - PEG fees 22, , , , , Cap. Exp. - Computers 9, Subtotal: 203, , , , , , , , Program number: Activities 203, , , , , , , , Department number: Technology 203, , , , , , , ,887.00

59 Public Works

60 . glbase_2016 mreeve City of Red Oak Page 13 16:16 08/26/ Budget Worksheets Fund: 115 General Fund Department: 30 Public Works Program: Activities Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Salary - Full Time 318, , , , , , , , Overtime 8, , , , , , , , Overtime-Administration 1, , Salary - Part Time 12, , , Salary-Parttime Restricted 20, , , , , Longevity 1, , , , , , , , Retirement 16, , , , , , , , Payroll Taxes 25, , , , , , , , Salary Adjustment 4, , , Unemployment Insurance , , , , Liability Insurance 10, , , , , , , , Health Insurance 57, , , , , , , , Workers Comp. Insurance 8, , , , , , , , Uniforms 3, , , , , , , , Chemical Supplies Hand Tools 1, , , , , Fuel 21, , , , , , , , Office Supplies 1, , , , , Postage Training 1, , , , Travel Lodging 1, , , , Professional Fees 6, , , , , , , , Dues & Subscriptions Garbage/Recycle Collections 412, , , , , , , , Sales Tax Payment 25, , , , , , , , Copier 4, , , , , , , , Equipment Rental 2, , , , , , , Credit Card Settlement Charges 1, , , , Maint. - Vehicles 8, , , , , , , , Maint. - Equipment 10, , , , , , , , Maint. - Building 7, , , , , , , , Beautification 2, , , , , , , , Maint. - Traffic Control 2, , , , , , , Maint. - Streets 37, , , , , , , , Maint. - Parks & Equipment 6, , , , , , , , Maint. - Fuel Tank 1, , , , , , Electricity 101, , , , , , , , Utilities - Gas Telephone 10, , , , , , , , Cap. Exp. - Equipment 6, Cap. Exp. - Street Repaving 250, , , , ,000.00

61 . glbase_2016 mreeve City of Red Oak Page 14 16:16 08/26/ Budget Worksheets Fund: 115 General Fund Department: 30 Public Works Program: Activities Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Subtotal: 1,381, ,089, ,146, , ,034, , , ,076, Program number: Activities 1,381, ,089, ,146, , ,034, , , ,076, Department number: Public Works 1,381, ,089, ,146, , ,034, , , ,076,891.50

62 . glbase_2016 mreeve City of Red Oak Page 23 16:16 08/26/ Budget Worksheets Fund: 115 General Fund Department: 70 Parks Department Program: Activities Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Liability Insurance 2, , , , , , , , Office Supplies Special Events 15, , , , , , , , Professional Fees 3, , , , Contract Services 6, , , , , Recreation Program 5, , , , , , , , Electricity 3, , , , , , , , Utilities - Gas Subtotal: 35, , , , , , , , Program number: Activities 35, , , , , , , , Department number: Parks Department 35, , , , , , , ,108.00

63 Community Development & Code Services

64 . glbase_2016 mreeve City of Red Oak Page 15 16:16 08/26/ Budget Worksheets Fund: 115 General Fund Department: 31 Code Services/Community Develo Program: Activities Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Salary - Full Time 185, , , , , , , , Overtime Longevity 1, Retirement 9, , , , , , , , Payroll Taxes 13, , , , , , , , Salary Adjustment 2, , , Unemployment Insurance Liability Insurance Health Insurance 28, , , , , , , , Workers Comp. Insurance , , , Uniforms Fuel 7, , , , , , , , Office Supplies 1, , , , Postage 1, , , , , , , Training Travel Professional Fees 10, , , , , , , , Contract Services 1, , , Dues & Subscriptions Publications 1, , , Building Inspections 23, , , , , , , , Maint. - Vehicles 1, , , , , , , Abatement 1, , , , , , , Office Cleaning 4, , , , , , , , Telephone 3, , , , , , , , Cap. Exp. - Equipment Subtotal: 301, , , , , , , , Program number: Activities 301, , , , , , , , Department number: Code Services/Community D 301, , , , , , , ,485.00

65 Animal Control

66 . glbase_2016 mreeve City of Red Oak Page 16 16:16 08/26/ Budget Worksheets Fund: 115 General Fund Department: 32 Animal Control Program: Activities Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Salary - Full Time 42, , , , , , , , Longevity Retirement 2, , , , , , , , Payroll Taxes 3, , , , , , , , Salary Adjustment Unemployment Insurance Health Insurance 6, , , , , , , , Workers Comp. Insurance 1, , , , , , , Uniforms Fuel 2, , , , , , , , Office Supplies Postage Training Travel Dues & Subscriptions Animal Control 2, , , , , , , , Animal Control Adoption 2, , , Maint. - Vehicles 1, , , Maint. - Building 3, , , , , , , , Telephone 1, , , Subtotal: 70, , , , , , , , Program number: Activities 70, , , , , , , , Department number: Animal Control 70, , , , , , , ,618.00

67 Municipal Court

68 . glbase_2016 mreeve City of Red Oak Page 18 16:16 08/26/ Budget Worksheets Fund: 115 General Fund Department: 45 Municipal Court Program: Activities Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Salary - Full Time 88, , , , , , , , Overtime 1, , , Salary - Part Time 12, , , , , , , , Longevity 1, Retirement 4, , , , , , , , Payroll Taxes 7, , , , , , , , Salary Adjustment 1, , , Unemployment Insurance Liability Insurance Health Insurance 17, , , , , , , , Workers Comp. Insurance Uniforms Fuel 3, , , , , , , , Office Supplies 2, , , , , , , , Postage 1, , , , , , , Training Travel Professional Fees 50, , , , , , , , Dues & Subscriptions Copier 2, , , , , , , , Fines to State 200, , , , , , , , Credit Card Settlement Charges 7, , , , , , , , Printing & Binding 3, , , , , , , , Maint. - Vehicles , Maint. - Building 6, , , , , , Electricity 13, , , , , , , , Utilities - Gas 9, , , , , , , , Telephone 2, , , , , , , Cap. Exp. - Equipment Subtotal: 439, , , , , , , , Program number: Activities 439, , , , , , , , Department number: Municipal Court 439, , , , , , , ,553.00

69 Human Resources

70 . glbase_2016 mreeve City of Red Oak Page 19 16:16 08/26/ Budget Worksheets Fund: 115 General Fund Department: 55 Human Resources Program: Activities Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Salary - Full Time 47, , , , , Longevity Retirement 2, , , , , Payroll Taxes 3, , , , , Salary Adjustment 1, , , Unemployment Insurance Liability Insurance Health Insurance 3, , , , , , Workers Comp. Insurance Uniforms Office Supplies , , , Postage Training 1, , , Travel , , , Professional Fees 10, , , , , , , , Dues & Subscriptions Publications 3, , , , , Employee Recognition 9, , , , , , , , Physical Examinations 7, , , , , , , , Printing & Binding Maint. - Building 2, , , , Office Equipment Telephone Subtotal: 95, , , , , , , , Program number: Activities 95, , , , , , , , Department number: Human Resources 95, , , , , , , ,188.00

71 Administration

72 . glbase_2016 mreeve City of Red Oak Page 20 16:16 08/26/ Budget Worksheets Fund: 115 General Fund Department: 60 Admin. Program: Activities Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Salary - Full Time 519, , , , , , , , Overtime Salary - Part Time 1, , Longevity 1, , , , , , , , Retirement 27, , , , , , , , Payroll Taxes 38, , , , , , , , Car Allowance , , Salary Adjustment 17, , , Unemployment Insurance , , , , Liability Insurance 11, , , , , , , , Health Insurance 56, , , , , , , , Workers Comp. Insurance 4, , , , , , , , Uniforms , Fuel 4, , , , , , , Office Supplies 12, , , , , , , , Postage 2, , , , , , , , Training 9, , , , , , , , Training - City Council Supplies - City Council 1, , , Travel 7, , , , , , , , Ordinance Codification 4, , , , , , , Records Management Consulting Fees 44, Architect/Engineering Fees 5, , , , , , Professional Fees 100, , , , , , , , Contract Services - C of C 8, , , , , , , Dues & Subscriptions 11, , , , , , , , Publications 10, , , , , , , , Ellis C.A.D. 34, , , , , , , , Election 12, , , , , , , Copier 6, , , , , , , , Ellis Co. Tax Collector 5, , , , , , , , Maint. - Vehicles 3, , , , , Maint. - Building 22, , , , , , , , Office Equipment 1, , Electricity 15, , , , , , , , Telephone 5, , , , , , , , Cap. Exp. - Equipment 19, Cap. Exp. - Land 30, Subtotal: 960, , , , , , , , Program number: Activities 960, , , , , , , ,986.00

73 . glbase_2016 mreeve City of Red Oak Page 21 16:16 08/26/ Budget Worksheets Fund: 115 General Fund Department: 60 Admin. Program: Activities Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Department number: Admin. 960, , , , , , , ,986.00

74 . glbase_2016 mreeve City of Red Oak Page 22 16:16 08/26/ Budget Worksheets Fund: 115 General Fund Department: 65 Police/Fire Grants Program: Activities Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Cap. Exp. - FEMA Grant 40, , FY 09 State Homeland SP Grant 302, FY 10 State Homeland Sec 297, Subtotal: 40, , Program number: Activities 40, , Department number: Police/Fire Grants 40, ,317.07

75 Library

76 . glbase_2016 mreeve City of Red Oak Page 24 16:16 08/26/ Budget Worksheets Fund: 115 General Fund Department: 75 Library Program: Activities Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Liability Insurance 1, , , , , , , Uniforms Office Supplies 8, , , , , , , , Postage Special Events 7, , , , , , , , Professional Fees 178, , , , , , , , Dues & Subscriptions Employee Recognition Copier Marketing Credit Card Settlement Charges Maint. - Building , Electricity Telephone 5, , , , Software Annual Maint Cost 4, Cap. Exp. - Equipment Cap. Exp. - Computer Software 5, , Cap.Exp.-Grant Telecommuni 4, , Subtotal: 202, , , , , , , , Program number: Activities 202, , , , , , , , Department number: Library 202, , , , , , , ,187.00

77 Capital Expense

78 . glbase_2016 mreeve City of Red Oak Page 26 16:16 08/26/ Budget Worksheets Fund: 115 General Fund Department: 95 Capital Expense Program: Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Capital Exp - Police 243, , , , , , , Capital Exp - Fire 102, , , , ,153, , , Capital Exp - Information Tech 48, , , , , , , Capital Exp - Public Works 76, , , , , , Capital Exp - Code Services 15, , , , , Capital Exp - Animal Control 3, , , , , Capital Exp - Court 25, , , , , , Capital Exp - Human Resources 11, , , , Capital Exp - Administration 33, , , , , , Cap. Exp - Tourism 7, Capital Exp - Parks 8, , , , Capital Exp - Library 3, , , , , , Subtotal: 544, , , , ,488, , , Program number: 544, , , , ,488, , , Department number: Capital Expense 544, , , , ,488, , , Expenditure Subtotal ,954, ,856, ,962, ,792, ,142, ,776, ,771, ,762, Fund number: 115 General Fund 347, ,127, ,034, , ,

79 Water & Sewer Fund

80 Water & Sewer Operations

81 . glbase_2016 mreeve City of Red Oak Page 36 16:16 08/26/ Budget Worksheets Fund: 215 Water/Sewer Fund Department: 50 Water & Sewer Program: Activities Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Salary - Full Time 300, , , , , , , , Overtime 17, , , , , , , , Salary - Part Time 2, , , , Longevity 2, , , , , , , , Retirement 16, , , , , , , , Payroll Taxes 23, , , , , , , , Salary Adjustment 4, , , Unemployment Insurance , , , , Liability Insurance 10, , , , , , , , Health Insurance 52, , , , , , , , Workers Comp. Insurance 15, , , , , , , , Uniforms 1, , , , , , , , Chemical Supplies 26, , , , , , , , Hand Tools Fuel 18, , , , , , , , Office Supplies 2, , , , , , , , Postage Training 3, , , , , , , , Travel 1, , , , Lodging 1, , , , architect/engineering Fees 50, , , , , Professional Fees 45, , , , , , , , Dues & Subscriptions Publications 3, , , , , , , , Sample Test 7, , , , , , Outside Water Purchase 375, , , , , , , , Praireland Annual Cost 40, , , , , , , TRA Wastewater Treatment 2,520, ,100, ,100, ,123, ,124, ,947, ,531, ,368, Equipment Rental 3, , , , , , , , Maint. - Vehicles 4, , , , , , , , Maint. - Equipment 6, , , , , , , , Maint. - Water Storage 9, , , , , , , Maint. - Water Distribution 47, , , , , , , , Maint. - Building 3, , , , , , , , Maint. - Water Treatment 2, , , , Maint. - Sewerlines 40, , , , , , , , Electricity 132, , , , , , , , Telephone 7, , , , , , , , Lease Principal 15, Lease Interest 3, Cap. Exp. - Water Meters 15, , , , , , , , Cap. Exp. - WTR MTR-commercial 7, , , , , , , Cap. Exp. - Equipment 63, , , , , ,500.00

82 . glbase_2016 mreeve City of Red Oak Page 37 16:16 08/26/ Budget Worksheets Fund: 215 Water/Sewer Fund Department: 50 Water & Sewer Program: Activities Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Cap. Exp. - Vehicles 27, Cap. Exp. - Computer Software 150, , , , Cap. Exp. Ground Tank Storage 861, Depreciation 1,108, ,100, ,094, Subtotal: 4,921, ,387, ,388, ,111, ,705, ,147, ,681, ,603, Transfer Out 84, , Subtotal: 84, , Program number: Activities 4,921, ,387, ,388, ,111, ,790, ,622, ,681, ,603, Department number: Water & Sewer 4,921, ,387, ,388, ,111, ,790, ,622, ,681, ,603,270.00

83 Water & Sewer Administration

84 . glbase_2016 mreeve City of Red Oak Page 39 16:16 08/26/ Budget Worksheets Fund: 215 Water/Sewer Fund Department: 60 Water Admin Program: Activities Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Salary - Full Time 283, , , , , , , , Overtime 2, , , Salary - Part Time 37, , Longevity , , Retirement 15, , , , , , , , Payroll Taxes 21, , , , , , , , Salary Adjustment 9, , , Unemployment Insurance , , , Liability Insurance 8, , , , , , , , Health Insurance 36, , , , , , , , Workers Comp. Insurance 3, , , , , , , , Uniforms Fuel Office Supplies 4, , , , , , , , Postage 25, , , , , , , , Training 2, , , , , , Travel 1, , , , , , , Bad Debt Exp 2, , Professional Fees 35, , , , , , , Dues & Subscriptions Publications 2, , , , Copier 3, , , , , , , , Physical Exam Credit Card Settlement Charges 30, , , , , , , , Monthly Service Charges 14, , , , , , , , Maint. - Building 2, , , , Maint. - Computer Equipment 30, , , , , , , , Telephone 3, , , , , , Lease Interest 1, , , Cap. Exp. - Equipment 2, , , , , , Cap. Exp. - Building 3, , , , , Cap. Exp. - Computer Software 5, , , , , , Subtotal: 543, , , , , , , , Program number: Activities 543, , , , , , , , Department number: Water Admin 543, , , , , , , ,523.00

85 . glbase_2016 mreeve City of Red Oak Page 41 16:16 08/26/ Budget Worksheets Fund: 235 Eastridge Sewer Upgrade Projec Department: Program: Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Interest Income 1, , , , Subtotal: 1, , , , Transfer In 30, , , , Subtotal: 30, , , , Program number: 31, , , , Department number: 31, , , , Revenue Subtotal , , , ,

86 Special Revenue Funds

87 Tourism Fund

88 . glbase_2016 mreeve City of Red Oak Page 28 16:16 08/26/ Budget Worksheets Fund: 125 Tourism Department: 60 Administration Program: Activities Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Salary - Full Time 35, , , , , , , , Overtime Salary - Part Time 17, , , , , , , , Longevity Retirement 1, , , , , , , , Payroll Taxes 4, , , , , , , , Salary Adjustment Unemployment Insurance Liability Insurance 5, , , , , , , , Health Insurance 6, , , , , , , , Workers Comp. Insurance , Uniforms 1, , Office Supplies 1, , , Postage Decorations Special Events 3, , , , , , , , Training Travel , Professional Fees , , , Dues & Subscriptions Publications 1, , , , Copier 1, , , Tourism Promotion 1, Credit Card Settlement Charges Maint. - Building 8, , , , , , , , Office Cleaning 1, Electricity 6, , , , , , , , Telephone 1, , , Cap. Exp. - Equipment 13, , , , , , , Cap. Exp. - Building 8, , , , , , Subtotal: 119, , , , , , , , Transfer Out 55, , , , , , , , Subtotal: 55, , , , , , , , Program number: Activities 175, , , , , , , , Department number: Administration 175, , , , , , , , Expenditure Subtotal , , , , , , , ,513.00

89 . glbase_2016 mreeve City of Red Oak Page 29 16:16 08/26/ Budget Worksheets Fund: 125 Tourism Department: 60 Administration Program: Activities Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Fund number: 125 Tourism 49, , , ,

90 Development Funds

91 Industrial Development Fund

92 . glbase_2016 mreeve City of Red Oak Page 47 16:16 08/26/ Budget Worksheets Fund: 415 IDC Fund Department: 80 Industrial Development Corp. Program: Activities Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Sales Tax 878, , , , , , , , Interest Income 7, , , , , , , , IDC Land Sale 1,985, Subtotal: 885, , , , , , ,601, , Fund Balance Transfer 2,673, ,368, ,368, , Subtotal: 2,673, ,368, ,368, , Program number: Activities 3,558, ,140, ,140, , , , ,601, ,675, Department number: Industrial Development Co 3,558, ,140, ,140, , , , ,601, ,675,

93 . glbase_2016 mreeve City of Red Oak Page 48 16:16 08/26/ Budget Worksheets Fund: 415 IDC Fund Department: 81 IDC Interest & Sinking Program: Activities Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Bond Proceeds 760, Subtotal: 760, Program number: Activities 760, Department number: IDC Interest & Sinking 760, Revenue Subtotal ,558, ,140, ,140, , ,514, , ,601, ,675,

94 . glbase_2016 mreeve City of Red Oak Page 49 16:16 08/26/ Budget Worksheets Fund: 415 IDC Fund Department: 80 Industrial Development Corp. Program: Activities Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Liability Insurance Workers Comp. Insurance Office Supplies 1, , , , Postage Training 1, , , Travel 4, , , , , , , , Professional Fees 50, , , , , , , , Dues & Subscriptions Copier 1, , , , , , Marketing 2, , , , , , , , Advertising 1, , , , Incentive/Development 3,215, ,798, ,793, , ,146, , , , Transfer to IDC I&S 93, , , , , , , , City Services Contract 106, , , , , , , , Maint. - Upkeep 2, , , , , , , Maint. - Computer Equipment Maint. - Streets 8, , , , , Electricity 6, , , , , , , , Telephone 1, , , , Loan Payments 228, Cap. Exp. - Equipment 1, Cap. Exp. - Computer Software 1, , , Subtotal: 3,496, ,080, ,080, , ,400, , , , Transfer Out 62, , , , , , , Subtotal: 62, , , , , , , Program number: Activities 3,558, ,140, ,140, , ,459, , , , Department number: Industrial Development Co 3,558, ,140, ,140, , ,459, , , ,863.00

95 . glbase_2016 mreeve City of Red Oak Page 50 16:16 08/26/ Budget Worksheets Fund: 415 IDC Fund Department: 81 IDC Interest & Sinking Program: Activities Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Bond Issue Costs 35, IDC Infrastructure Bond-Prin 811, Subtotal: 847, Program number: Activities 847, Department number: IDC Interest & Sinking 847, Expenditure Subtotal ,558, ,140, ,140, , ,306, , , , Fund number: 415 IDC Fund 651, , , ,934, ,354,

96 Economic Development Fund

97 . glbase_2016 mreeve City of Red Oak Page 54 16:16 08/26/ Budget Worksheets Fund: 815 Economic Development Corp. Department: 90 Economic Development Corp. Program: Activities Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Sales Tax 878, , , , , , , , Interest Income 6, , , , , , , , Note Proceeds 1,364, Subtotal: 884, , , , , ,048, , , Fund Balance Transfer 1,456, ,292, ,292, , Subtotal: 1,456, ,292, ,292, , Program number: Activities 2,340, ,060, ,060, , , ,048, , , Department number: Economic Development Corp 2,340, ,060, ,060, , , ,048, , , Revenue Subtotal ,340, ,060, ,060, , , ,048, , ,

98 . glbase_2016 mreeve City of Red Oak Page 55 16:16 08/26/ Budget Worksheets Fund: 815 Economic Development Corp. Department: 90 Economic Development Corp. Program: Activities Period Ending: 9/2015 Account Description Proposed Original Amended YTD Actuals Actuals Actuals Projected Budget Budget Budget Actuals Actuals Liability Insurance Workers Comp. Insurance Fuel 1, , , Office Supplies 1, , , , , , Postage Training 1, , , , , Travel 13, , , , , , , , Professional Fees 120, , , , , , , , Dues & Subscriptions 2, , , , , , Copier 1, , , , , , Marketing 3, , , , , , , Advertising 1, , , , Incentive/Development 1,846, ,627, ,559, , , , , City Services Contract 116, , , , , , , , Maint. - Vehicles Maint. - Upkeep 2, , , , , , , , Maint. - Computer Equipment , Electricity 3, , , , , , , , Telephone 1, , , , , Loan Payments 160, , , , , , , , Cap. Exp. - Equipment 1, Cap. Exp. - Vehicles 26, Cap. Exp. - Computer Software 1, , , , , , Cap. Exp. - Land & Bld Subtotal: 2,278, ,000, ,000, ,140, , , , ,187, Transfer Out 62, , , , , , , Subtotal: 62, , , , , , , Program number: Activities 2,340, ,060, ,060, ,190, , , , ,247, Department number: Economic Development Corp 2,340, ,060, ,060, ,190, , , , ,247, Expenditure Subtotal ,340, ,060, ,060, ,190, , , , ,247, Fund number: 815 Economic Development Corp. 258, , ,641, , , ******* End of Report *********

99 Capital Projects Funds

100 Park Capital Fund