City of Terrell Hills Fiscal Year 2017

Transcription

1 Operating Budget FY 2017

2 City of Terrell Hills Fiscal Year 2017 This budget will raise more total property taxes than last year's budget by $118,948 equal to a 2.8% increase, and of that amount $58,973 is tax revenue to be raised from new property added to the tax roll this year. The members of the City Council voted on the budget as follows: For: Mayor Anne Ballantyne Council Person John Low Council Person William Ochse Council Person Marilyn Eldridge Against: None Absent: Council Person Charles Parish Property Tax Rate Comparison Effective Tax Rate: Property Tax Rate: Effective Maintenance & Operations Tax Rate: Rollback Tax Rate: Debt Rate: Total debt obligation for the City of Terrell Hills secured by property taxes: $9,195,000 1

3 Page INDEX 1 Fiscal Year Rate Page 2 Index 3 Notice of Public Hearing 4 Glossary of Terms 10 Budget Calendar 11 Budget Overview 12 Budget Ordinance 14 Budget Letter 15 Strategic Goals & Planning 16 Fund Balance Page 17 General Fund Income Title Page 18 Income Graph 19 Tax Revenues by Source 20 Estimated Tax Rate 21 Tax Graph City Comparison 22 Income/Expense 23 Fee Schedule 28 General Fund Expense Title Page Program Changes 30 Expense Graph 31 Expense Budget Pages 34 City Flow Chart 35 Resource Distribution 36 Pay and Benefits 40 Payroll Projection 41 Admin Flow Chart 42 Admin Budget 43 PD Flow Chart 44 PD Budget 47 FD Flow Chart 48 FD Budget 52 Development Services & Public Works Flow Chart 53 Development Services & Public WorksBudget 57 General Budget 59 Equipment Replacement Fund 61 Debt Fund Budget 63 Debt Service Schedule 64 Capital Fund Budget 66 Appendix Title Page 67 Financial Policy 73 Top Ten Tax Payers 74 Demographics 2

4 Notice of Public Hearing on the 2017 Fiscal Year Budget for the City of Terrell Hills The City of Terrell Hills City Council will hold a Public Hearing on the Proposed 2017 Fiscal Year Budget on December 12 th 2016 at 5:00 p.m. at the Terrell Hills Municipal Complex. Located at 5100 N. New Braunfels Ave. The Budget will be available at the City Hall and available on the City Website at 3

5 GLOSSARY OF TERMS A Account Expenditure classification according to the types of items purchased or services obtained; for example, services and charges, materials, supplies, and equipment. Accounts Payable A liability account reflecting amounts on open account owed to private persons or organizations for goods and services received by a government (but not including amounts due to other funds of the same government or to other governments). Accounts Receivable An asset account reflecting amounts owing to open accounts from private persons or organizations for goods and services furnished by a government. Accrual Accounting Basis of accounting where transactions are recognized in the financial statements when they occur, regardless of when cash is actually received or spent. Accrued Expenses Expenses incurred but not due until a later date. Activity The part of a division charged with a specific provision of a City service. Actual Denotes final audited revenue or expenditure results of operations for the fiscal year indicated. Adopted Denotes City Council approved revenue and expenditure estimates for the fiscal year indicated. Ad Valorem Tax Tax computed from the taxable valuation of land and improvements. Appraised Value To make an estimate of value for the purpose of taxation. Appropriation An authorization by the City Council that allows staff to incur obligations and to make payments for specified purposes. Appropriations are limited in amount and to the time when they may be expended. Appropriation Ordinance Official enactment by the legislative body establishing the legal authority for staff to obligate and expend funds. Assessed Valuation The total valuation of land and improvements less all property exempt from tax. It is used by a government as a basis for levying taxes. Assets Any item of economic value owned by the City; vehicles, land, etc. Audit An examination of the books and records of a City to determine financial status and results of operations (excess and loss). B Balanced Budget A budget adopted by the City Council and authorized by ordinance where the proposed expenditures are equal to or less than the proposed resources. Balance Sheet A financial statement that presents the assets, liabilities, reserves and balances of a specific governmental fund as of a specified date. Bond A written promise to pay a sum of money on a specific date at a specified interest rate. The most common types of bonds are General Obligation (G.O.) and Revenue (Water/Sewer) bonds. These are most frequently used for construction of large capital projects, such as buildings or streets. Bond Funds Resources derived from issuance of bonds for capital improvements and authorized by vote of the citizens of Terrell Hills. 4

6 Budget An itemized schedule of estimated government revenues and expenditures covering the fiscal year, prepared in advance as a guide for government expenditures. Budget Amendment A legal procedure utilized by the City Staff and City Council to revise a budget appropriation. Budget Message The opening section of the budget which provides the City Council and the public with a general summary of the most important aspects of the budget, changes from the current and previous fiscal years, and the views and recommendations of the City Manager. Budgetary Control Control or management of the organization in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and revenues. Budgeted Funds Funds that are planned for certain uses that have been formally or legally appropriated by the City Council. C Capital Budget A proposed plan for financing long term work projects that lead to the physical development of the City; usually based on the Capital Improvement Program. Capital Expense Any item purchased by the City which meets the City s capitalization criteria. They are: has a value of $5,000 or more, has an anticipated life of more than one year, and/or can be readily identified and tracked as an individual item. These expenditures result in the acquisition of or addition to fixed assets. Capital Improvement Program A plan to finance major infrastructure development funded through General Obligation Bonds and transfers from various operation funds. Cash Accounting A basis of accounting in which transactions are recorded when cash is either received or expended for goods and services. Certificates of Obligation Legal debt instruments, which finance a variety of projects such as fire equipment and remodeling. These certificates are backed by the full faith and credit of the issuing government and are financed through property tax and/or utility revenues, generally for a shorter term than bonds. C.O. s are authorized by the City Council. Certification Pay Additional pay attributable for completion of specified certification that enhances performance. City Charter A document of a home rule city similar to a constitution. The City Charter establishes the City's government structure and provides for the distribution of powers and duties among the various branches of government. Cost Amount of money or other consideration exchanged for property or services (expense). Current Assets Those assets which are available or can be made readily available to finance current operations or to pay current liabilities. Those assets which will be used up or converted into cash within one year. Some examples are cash, temporary investments, and taxes receivable which will be collected within one year. Current Liabilities Debt or other legal obligation arising out of transactions in the past which must be liquidated, renewed, or refunded within one year. Current Taxes Taxes that are levied and due within one year. D Debt Service The City s obligation to pay the principal and interest on debt issues. 5

7 Debt Service Fund This fund accounts for the accumulation of financial resources needed to meet the requirements of general obligation debt service and debt service reserves. Deficit The excess of expenditures over revenues during an accounting period; or, in the case of proprietary funds, the excess of expenses over income during an accounting period. Delinquent Taxes Taxes remaining unpaid on and after the date on which a penalty for non-payment is attached. Department An administrative division of the City that indicates overall management responsibility for an operation or a group of related operations within a functional area. An example would be the Community Development Department. Depreciation The portion of the cost of a capital asset, within the proprietary fund types, which is charged as an expense during a particular period. Disbursement Payment for goods and services in cash or by check. E Effective Tax Rate State law in Texas prescribes a formula for calculating the effective tax rate for cities. The net effect of the formula is to produce a tax rate that goes down when property values rise because of inflation and vice versa. The intent is to generate a rate that produces approximately the same revenue as the year before. The formula does make adjustments for newly constructed property. EMS Acronym for Emergency Medical Service. Ending Fund Balance The ending balance of a fund that is not expended. It takes into account the beginning balance, revenue, and expenditures. Year-end encumbrances that will roll forward have not been reserved. Estimated Revenue The amount of projected revenues to be collected during the fiscal year. Exempt Personnel not eligible to receive overtime pay and who are expected to put in whatever hours are necessary to complete their job assignments. Expenditures Decreases in net financial resources. Expenditures include current operating expenses which require the current or future use of net current assets, debt service, and capital outlays. F Fiscal Policy Reflects a set of principles for the planning and programming of government budgets. Changes in the level of taxes, the rate of government expenditures or the budget deficit are all possible instruments of fiscal policy. Fiscal Year A 12-month period to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations. The City of Terrell Hills has a fiscal year of January 1 through December 31 as established by the City Charter. The term FY 2015 denotes the fiscal year beginning January 1, 2015 and ending December 31, Fixed Assets Assets of a long-term character which are intended to continue to be held or used, such as land, buildings, improvements other than buildings, machinery and equipment. Forfeitures and Fines Payment as a penalty for non-performance or non-compliance. Franchise Fee Fee levied by the City Council on businesses that use City property or right-of-ways. FTE Acronym for full time equivalent, a measurement of staffing. One FTE is a 40 hour per week position. A part-time position working 20 hours per week or a temporary full-time position working six months would be ½ FTE. 6

8 Full Faith and Credit A pledge of the general taxing power of a government to repay debt obligations. This term is usually used in reference to General Obligation Bonds. Fund Established for segregating revenues and other resources into independent entities, for the purpose of carrying on specific activities. An example of a fund is the Vehicle and Equipment Replacement Fund. Fund Balance The excess of a fund's current assets over its current liabilities; sometimes called working capital in enterprise funds. G GASB Acronym for Governmental Accounting Standards Board, an independent, non-profit agency responsible for the promulgation of accounting and financial reporting procedures for governmental entities. General Expense Expenditures for professional services and other general government functions, which cannot easily be allocated to individual departments, are assigned to misc./nondepartmental expenses. General Fund The main operating fund of the City. It includes all resources not required to be segregated into another account. General Ledger A file that contains the accounts needed to reflect the financial position and the results of operations of the City. Generally Accepted Accounting Principles (GAAP) Detailed accounting standards and practices for state and local governments as prescribed by the Governmental Accounting Standards Board (GASB). General Obligation Bonds Bonds for the payment of which the full faith and credit of the issuing government are pledged. In issuing its general obligation bonds, the City of Terrell Hills pledges to levy whatever property tax is needed to repay the bonds for any particular year. Bonds cannot be issued without voter 299 approval and are usually issued with maturities of between 15 and 30 years. General Obligation Debt Monies owed on interest and principle to holders of the City's General Obligation bonds. Supported by revenue provided from real property that is assessed through the taxation power of the local governmental unit. Governmental Funds Those funds through which most governmental functions typically are financed. The acquisition, use, and financial resources and the related current liabilities are accounted for through governmental funds (General, Special Revenue, Capital Projects, and Debt Service Funds). Grant A contribution by a government or other organization to support a particular function. Typically, these contributions are made to local governments from state or federal governments. I Inflation A persistent rise in the general price level that results in a decline in the purchasing power of money. Infrastructure That portion of a City's assets located at or below ground level; including the water system, sewer system, and streets. Interest and Sinking Revenues Accounts for the portion of taxes assessed to the Debt Service Fund to retire the City's debt. Interest Earnings Earnings from available monies invested during the year. Intergovernmental Revenue Received from another government for a specified purpose. 7

9 Investments Securities and real estate held for the production of revenues in the form of interest, dividends, rentals, or lease payments. The term does not include fixed assets used in governmental operations. L Levy The City Council s authority to impose taxes, special assessments, fines, fees, and charges. Liabilities Debt or other legal obligations arising out of transactions in the past that must be liquidated, renewed, or refunded at some future date. This term does not include encumbrances. The annual budget reflects only current period expenditures rather than liabilities. M Maintenance The upkeep of physical properties for use or occupancy. Examples are the inspection of equipment to detect defects and the making of repairs. Modified Accrual Basis This method of accounting is a combination of cash and accrual accounting since expenditures are immediately incurred as a liability while revenues are not recorded until they are actually received or are "measurable" and "available for expenditure". This type of accounting basis is conservative and is recommended as the standard for most governmental funds. N Non-exempt Personnel eligible to receive overtime pay when overtime work has been authorized or requested by the supervisor. Note A certificate pledging payment, issued by a government or bank. O Operating Budget Plans of current expenditures and the proposed means of financing them. It is the primary means by which most of the financing, acquisition, spending, and service delivery activities of a government are controlled. Operating Expense Expenditures in individual organizational budgets for supplies, materials, maintenance, professional services, etc. Generally means the same as O & M. Operating Fund A set of self-balancing accounts used to pay current, on-going expenditures. Operation and Maintenance Revenues Accounts for the portion of taxes assessed for the Maintenance and Operation of General Fund Services. Ordinance A formal legislative enactment by the City Council. If it is not in conflict with any higher form of law, such as a state statute or constitutional provision, it has the full force and effect of law within the boundaries of the municipality to which it applies. The difference between an ordinance and a resolution is that the latter requires less legal formality and has a lower legal status. Revenue raising measures, such as the imposition of taxes, special assessments and service charges, universally require ordinances. P Performance Measurements Specific quantitative and qualitative measures of work performed. An example would be response time for the Police or Fire department. Property Tax Taxes levied on both real and personal property according to the property valuation and the tax rate. The City s tax rate is R Rating The creditworthiness of a city as evaluated by independent agencies. 8

10 Real Property Property classified by the State Property Tax Board including land and improvements used for residential single and multi-family, vacant lots, acreage, farm and ranch improvements, commercial and industrial, and oil, gas, and other mineral reserves. Reimbursement Repayment to a specific fund for expenditures incurred or services performed by that fund to or for the benefit of another fund. Replacement Cost the cost of an asset, which can render similar service (but which need not be the same structural form) as the property to be replaced. Reserve/Contingency Account A budgetary reserve set aside for unforeseen events occurring during the fiscal year. Resolution A formal statement of opinion or determination adopted by the City Council. Resources Total dollars available for appropriations, including estimated revenues, fund transfers, and beginning fund balances. Revenue Funds that the City receives as income. It includes such items as tax payments, fees from specific services, receipts from other governments, fines, forfeitures, grants, shared revenues, and interest income. Revised Budget A mid-year budgetary period, where adjustments are made to more accurately reflect actual revenues or expenditures. S Sales Tax Levied on all persons and businesses selling merchandise in the City limits on a retail basis. Monies collected under authorization of this tax are for the use and benefit of the City. The City s sales tax rate is 8%. T Tax Base The assessed value of all residential and commercial real property and business personal property, as established annually by the Bexar Appraisal District. Tax Levy Imposing or collecting a tax. Tax Note Short-term interest bearing note issued by a government in anticipation of tax revenues to be received at a later date. The note is retired from the tax revenues to which it is related. Tax Rate The percentage applied to all taxable property value for purposes of raising municipal revenue. It is derived by dividing the total tax levy by the taxable net property valuation. The City s tax rate is Tax Rate Limit The maximum rate at which a government may levy a tax. The limit may apply to taxes raised for a particular purpose, or to taxes imposed for all purposes, and may apply to a single government, to a class of governments, or to all governments operating in a particular area. Overall tax rate limits usually restrict levies for all purposes and of all governments, state and local, having jurisdiction in a given area. Tax Roll Official list showing the amount of taxes levied against each taxpayer or property. Taxes Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits such as special assessments. Neither does the term include charges for services rendered only to those paying such charges as, for example, sewer service charges. TMRS Acronym for Texas Municipal Retirement System, a pension plan for employees of member cities in the state of Texas. Transfers Amounts transferred from one fund to another. 9

11 City of Terrell Hills Budget Calendar August 8, 2016 (CC Meeting 5:00) August 11, 2016 August 17, 2016 (11:30 am) September 7, 2016 (On or Before) September 12, 2016 (CC Meeting 5:00) September 14, 2016 September 15, 2016 (5:00 pm) September 16, 2016 September 19, 2016 (5:00 pm) October 19, 2016 (11:30 am) November 9, 2016 (11:30 am) November 16, 2016 (11:30) November 23, 2016 December 12, 2016 (CC Meeting 5:00) 1. Vote to propose an increase in the tax rate 2. Set dates & times for 1 st and 2 nd public hearings & special meeting for adoption of tax rate Submit proposed tax rate to Bexar County Pre-planning Budget Workshop Public notice published in newspaper for public hearings on proposed tax rate and special meeting for adoption of tax rate 1 st public hearing on proposed tax rate Publish notice of vote on tax rate 2 nd public hearing on proposed tax rate Publish notice of vote on tax rate Special Meeting for adoption of tax rate Budget Workshop Publish 1 st draft of budget on City website Budget Workshop CANCELLED Public notice published in newspaper for budget hearing 1. Public hearing on FY 2017 Budget 2. City Council action on FY 2017 Budget 10

12 Budget Overview The City of Terrell Hills budget process starts in May. The City uses a modified accrual method of accounting, which is consistent with the method presented in the annual independent audit report. Revenues are estimated based on prior years history, trend analysis, economic forecasting and any shifts in policy or strategic goals as laid out by Council. The City Council will adopt, at the end of each year, a balanced budget. This means that the proposed expenditures are equal to or less than the proposed resources. On occasion, additional resources may be required mid-year in order to provide services appropriately. In these cases, the department seeking additional funds, along with the City Manager, will make a formal request for a budget amendment to City Council. If the request is approved, the budget is amended accordingly. 11

13 ORDINANCE NO AN ORDINANCE ADOPTING THE BUDGET FOR THE CITY OF TERRELL HILLS, TEXAS FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2017, AND ENDING DECEMBER 31, 2017; AND PROVIDING FOR THE INTRA-AND INTER-DEPARTMENTAL AND FUND TRANSFERS; AND DECLARING AN EFFECTIVE DATE WHEREAS, the Budget has come before the City Council of the City of Terrell Hills, Texas for final review and consideration; and WHEREAS, the City Council has conducted a public hearing, after proper notice, and has fulfilled all of the budget procedures in accordance with the laws of the State of Texas, including the Texas Local Government Code Chapter I 02, and has complied with all of the applicable requirements of Federal Laws and Regulations; and WHEREAS, said Budget is in good form and is in the best interest of the citizens of the City of Terrell Hills, Texas; and WHEREAS, it is necessary, at this time, that said Budget be adopted. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF TERRELL HILLS, TEXAS THAT: 1. The Budget for the Fiscal year 2017, attached hereto and made part hereof, is hereby approved and adopted by the City Council of the City of Terrell Hills, Texas, to be effective for the 2017 Fiscal year beginning on January 1, 2017 and ending December 31, 2017: and 2. The City Manager, or the Director of Administrative Services are hereby authorized to make intra- and inter- departmental fund transfers during the fiscal year as becomes necessary in order to avoid over expenditure of a particular account or fund; and 12

14 3. The City Manager, or the Director of Administrative Services are hereby authorized to make all expenditures that have been expressly approved and appropriated in this budget; and 4. This Ordinance shall take effect and shall be in full force and effect from and after January 1, PASSED AND APPROVED THIS 12 DAY OF DECEMBER

15 November 2, 2016 Anne Ballantyne, City Council Members Terrell Hills, Texas To the Honorable Mayor and City Council: We are pleased to present to the City Council and citizens of the City of Terrell Hills the 2017 Proposed Operating Budget. The Proposed Budget has been developed with the goal of providing quality services and maintaining the quality of life for the citizens of the City through efficient fiscal and personnel management while utilizing the City s Strategic Goals to guide the overall development and support the mission statement of our community. The Proposed General Fund Budget total revenue is $5,393,888 which represents an increase of 3.4% or approximately $182,000 from the 2016 Budget. The projected increase can be attributed to the continued new construction and remodeling of properties in the community as well as the continued rise in property values. Current projections are that approximately 1/3 of the increase will be from new value added to the Ad Valorem tax base. The Budget as presented is Balanced with no anticipated requirement to draw down the Reserve Funds while providing an estimated $325,000 to transfer to the Capital Improvement Fund for future Street Projects. Additionally, the ¼ cent sales tax approved by voters for street maintenance will be transferred to the Capital Fund. These transfers reflect 7 % of the overall general fund budget. Proposed expenditures reflect a 2% cost of living increase for City employees. The Budget anticipates the addition of two positions being added to the Public Works Department to improve the efficiencies and converting the Part-time Building Inspector positon to a Full-time position. The increase in construction in the community warrants these increases. The City should start a Capital Improvement project on portions of Elizabeth, Grandview, Charles, Marion and Cross Streets with an anticipated completions date sometime in early Additionally, we anticipate completing a Pavement Condition Index study early in 2017 so we can then develop a long-term plan for all of the streets. This will allow for the most efficient use of the resources available. Overall, every effort has been made within the Proposed Budget to allocate resources in a sound manner that enables the effective delivery of municipal service for the safety, health, and welfare of the citizens of the City of Terrell Hills. These recommendations are forwarded to the Mayor and City Council for review and consideration. Respectfully submitted, Columbus Stutes City Manager 14

16 Strategic Goals and Planning Terrell Hills Vision Statement: Terrell Hills is a premier neighborhood that is unique and multigenerational where neighbors' know each other. We like our community and want to maintain its character Terrell Hills Mission Statement: Terrell Hills is committed to preserving the character of our neighborhood and enhancing the quality of life for our citizens by providing excellent public safety, city services, infrastructure, and administration through sustainable and innovative processes as well as responsible fiscal management Terrell Hills Goals: Limit debt to 1% of valuations Continue to recruit, develop and retain an educated, well trained, and highly qualified staff to serve our community Establish long term plans for infrastructure maintenance with no significant capital investment Continuously evaluate efficiencies in providing services to our community Maintain a response time to emergencies not to exceed an average of four minutes Enhance and beautify common areas through landscaping, lighting, minor construction and signage Respond to resident concerns within one business day Investigate incentives and opportunities for economic development in current non-residential zones Coordinate with local area and regional governments to develop a community wide drainage and flood protection plan Maintain minimum General Fund reserve equal to 180 days of operating revenue 15

17 Projected Budget Fund Balance 2015 Final 2016 Estimated 2017 Proposed 31-Dec 31-Dec 31-Dec Beginning Cash on Hand Balance 3,479,214 3,607,734 3,866,609 Excess of Revenue over Expenditure 128, ,000 0 Ending Cash Balance 3,607,734 3,772,734 3,866,609 Designated Reserve, Bonds -782, , ,689 Designated Reserve Crossing Guard -50,000-15,000-31,500 Asset Forfieture Fund -92,990-90,144-35,000 Franchise PEG Fund -5,800-5,920-6,453 Designated Reserve Capital Replacement -50, , ,745 CEID FUND Reserve -300, (Transfer to Capital Replacement 2016) Less Operating Reserve -2,302,533-2,464,122-2,464,122 (180 days) Gross Ending Available Balance $23,432 $24,071 $41,100 16

18 City of Terrell Hills 2017 Fiscal Year General Fund Income 17

19 Miscellaneous 1% Street Maint Tax Sales Taxes - Other 1% 5% 2017 Fiscal Year Income PD Asset Forfeiture Funds 1% Bldg Permits 5% Franchise Tax 8% Ad Valorem Tax 79% Ad Valorem Tax Bldg Permits Court Fines Court Technology PD Asset Forfeiture Franchise Tax Miscellaneous Street Maint Tax Sales Taxes - Other Interest Income Note: Only categories that reflect 1% or greater are shown 18

20 Tax Revenues by Source Fiscal Year Property Tax Sales Tax Franchise Tax Total 2006 $3,748,402 $120,877 $276,333 $4,145, ,623, , ,969 5,053, ,422, , ,736 4,898, ,584, , ,980 5,069, ,551, , ,965 5,115, ,354, , ,362 4,957, ,328, , ,681 4,929, ,299, , ,699 4,855, ,470, , ,832 5,174, ,616, , ,875 5,368,467 19

21 Estimated Tax Rate Fiscal Year Certified Ad Valorem Tax Rate Debt rate M&O rate Total Rate Estimated Valuation $1,417,799, Estimated Ad Valorem Tax Rate w/ $20,000, in new valuations Debt rate M&O rate Total Rate Estimated Valuation $1,437,799,062 Note: The rates calculated above are estimates only and may vary dependent upon actual valuations once certified by the Bexar County Appraisal District. 20

22 2016 Actual Tax Rates City of Von Ormy China Grove Grey Forest Hill Country Vlg Selma (T) City of Sandy Oaks Shavano Park Windcrest City of Fair Oaks Ranch Terrell Hills Helotes (T) Elmendorf (T) City of Lytle Alamo Heights St. Hedwig Olmos Park Live Oak (T) City of Schertz (T) Castle Hills Hollywood Park Converse (T) Balcones Heights Leon Valley (T) Universal City (T) Somerset Kirby (T) Rates are reflected as cents per one hundred in valuation (T) These Units Passed the in Transit Ordinance 21

23 Income/Expense Budget 2015 Budget Actual 2016 Budget 2016 Budget Estimated Final 2017 w/2%cola & position Adjustments and increase Capital Estimated Fund Balance Dec. 31 $2,997,931 $3,479,214 $3,052,314 $3,361,937 Ordinary Income/Expense Income 4000 Ad Valorem Tax 4001 Delinquent Ad Valorem 29, , , , FY Ad Valorem Receipts 2,280, ,450, ,421, ,421, Prior Nondel Ad Valorem 1,519, ,615, ,692, ,817, Total 4000 Ad Valorem Tax 3,829, ,096, ,155, ,274, Bldg Permits 262, , , , Court Fines 17, , , , Court Technology PD Asset Forfeiture Funds 4061 Federal Funds , , , Total 4060 PD Asset Forfeiture Funds , , , Franchise Tax Total 4070 Franchise Tax 472, , , , Franchise PEG , Miscellaneous 4212 Vehicle Sales 16, , , , Board Fees 3, , , , Burglar Alarms 1, , Crossing Guard 1, , , DONATIONS 2, , , , Garage Sales 2, , , Receipt Book 2, , , , Recycling Income Parking Tickets Miscellaneous - Other Total 4200 Miscellaneous 31, , , , Sales Taxes 4310 Street Maint Tax 60, , , Sales Taxes - Other 223, , , , Total 4300 Sales Taxes 223, , , , Interest Income 4502 Interest Income Money Mkt 5, , , , Total 4500 Interest Income 5, , , , Total Income 4,847, ,231, ,211, ,393, Gross Profit 4,847, ,231, ,211, ,393,

24 City of Terrell Hills Fee Schedule CATEGORY 2017 FEE Pet Registration/Tag 5.00 False Alarm Fee Schedule (1-3) Free (4-5) (6-7) (8+) Garage Sale Permit (2 days) Estate Sale Permit (3 days) Food License (1-2 employees) Food License (3-6 employees) Food License (7-10 employees) Food License (11+ employees) Open Records (copy of Ordinance) 5.00 Open Records (Police/Fire Report, resident) none Open Records (Police/Fire Report, non-resident) non-specified 3.00 Open Records (general) (1-3 pages) 1.00 per page.15 per page (4+ pages).10 per page $15.00 per hour personnel chg + 20% overhead Board of Adjustment Request Planning & Zoning Request plus Admin fee * plus Admin fee * *In the event that the requestor asks that an unscheduled Board of Adjustment or Planning and Zoning meeting be held the requestor will be responsible for advertising costs in the Express News. Tree Trimming Permit (Annual)

25 CONSTRUCTION FEE SCHEDULE All new Buildings, Additions, remodeling and renovations shall be based on the following Valuation Table. VALUATION TABLE (NEW BUILDINGS, ADDITIONS, AND REMODELS/RENNOVATIONS) TOTAL VALUATION Repair under $1,500 (no inspections) None $1,501-$2, $2,001-$25, for the first $2, plus $15.00 for each additional $1, or fraction thereof, to and including $25, $25,001-50,000 $ for the first $25, plus $10.00 for each additional $1, or fraction thereof, to and including $50,000 $50,001-$500,000 $ for the first $50, plus $5.00 for each additional $1, or fraction thereof, to, and including $500, $500,001-$1,000,000 $ for the first $500, plus $4.00 for each additional $1, or fraction thereof, and including $1,000,

26 $1,000,001 and up $ for the first $1,000, plus $3.00 for each additional $1, or fraction thereof OTHER BUILDING PERMIT FEES Roofing, Walls and Fences Special Inspections to include verification of Fence variances, approval of Landscape in Rights-of-Way, and other inspections required by Inspector Driveway and Flatwork For the purpose of establishing a minimum building permit fee, the valuation of the building will be estimated by multiplying each of the two areas described in Section 301(b), par. 5 of the City Building Code, by the applicable rate per square foot in the schedule below, and then adding the two amounts together. RATE SCHEDULE I. Primary Areas (Occupied) II. Secondary Areas (Non-Occupied) For Businesses requesting a Certificate of Occupancy Inspection a minimum fee of ELECTRICAL PERMIT FEES Minimum Fee Repair and Minor Work to include 1 Inspection Renovations/ Remodels & Swimming Pools, no Service Upgrade Includes 2 inspections

27 Renovations/ Remodels & Swimming Pools, with Service Upgrade Includes 3 inspections New Residence/ Includes 5 inspections Additional inspections above permitted (each) All other Electrical will be based on # of required Inspections (each) AIR CONDITIONING AND MECHANICAL PERMIT FEES Minimum Fee Change outs, replacements or warranty work includes 1 inspection All new Systems (first system) includes 2 inspections Each additional new system Each Additional inspection PLUMBING PERMIT FEES Minimum Fee Repairs, includes 1 inspection Renovation and Remodels includes 2 inspections Additions, includes 3 inspections New construction, includes 6 inspections Sprinkler systems (new or repair) Additional inspections above permitted (each)

28 GAS PERMIT FEES CPA lockout/gas test, includes 1 inspection Relocate gas meter, includes 1 inspection Minor repairs, includes 1 inspection Renovations/Remodels, includes 2 inspections New construction, includes 3 inspections Medical Gas Additional inspections above permitted (each) Underground storage tanks (removal or install) **Sewer Connections for new properties must pay the current Sewer impact fee DEMOLITION OR MOVING PERMIT FEES Demolition or removal of any structure RE-INSPECTION FEES In all cases where a responsible party requests an inspection of any type as called for in the City Codes, and the Building Official finds the work incomplete, or finds the work does not meet Code, a Re-Inspection Fee shall be charged. Re-Inspection Fee

29 City of Terrell Hills 2017 Fiscal Year General Fund Expense 28

30 2017 Program Changes 2017 Program Change Cost Strategic Goal Met 2% COLA for employees $33,000 Continue to recruit, develop and retain an educated, well trained, and highly qualified staff to serve our community Continuously evaluate efficiencies in providing services to our community Pay Adjustments for Public Safety Lateral Experienced Employee Pay Increase in Transfer from General to Capital 2 New Public Works Personnel Upgrade Building Inspector from Part-Time to Full-Time $23,000 Continue to recruit, develop and retain an educated, well trained, and highly qualified staff to serve our community Continuously evaluate efficiencies in providing services to our community $0-10,000 Continue to recruit, develop and retain an educated, well trained, and highly qualified staff to serve our community $25,000 Limit debt to 1% of valuations Establish long term plans for infrastructure maintenance with no significant capital investment Maintain minimum general fund reserve equal to 180 days of operating revenue $75,000 Continue to recruit, develop and retain an educated, well trained, and highly qualified staff to serve our community Continuously evaluate efficiencies in providing services to our community $25,000 Continue to Recruit, Develop and Retain an educated, well trained, and highly qualified staff to serve our community Continuously evaluate efficiencies in providing services to our community Respond to resident concerns within one business day Re-Design of City Web-Site $15,000 Continuously evaluate efficiencies in providing services to our community Respond to resident concerns within one business day Update City Employee Gym $8,000 Continue to Recruit, Develop and Retain an educated, well trained, and highly qualified staff to serve our community Enhance and beautify common areas through landscaping, lighting, minor construction and signage Replace Fire Apparatus $40,000 Continuously evaluate efficiencies in providing services to our from ERF community Replace Garbage Truck $135,000 from ERF Continuously evaluate efficiencies in providing services to our community 29

31 Administrative Department 6% 2017 Fiscal Year Expense General 21% Dev Ser & Pub Works 21% Police Department 26% Administrative Department Police Department Fire Department Dev Ser & Pub Works General Fire Department 26% 30

32 Projected Expense Budget 2015 Actual 2016 Budget 2016 Estimated Final 2017 Proposed w/2% COLA & Program Changes Expense Administrative Expenses Salaries Administrative 207, , , , CCAFE Expense TMRC 26, , , , CNCAF Expenses Med 1 13, , , , Dental Bank Charges Admin Training 3, , , , Miscellaneous 3, , , , Office Expense 5, , , , Total Administrative Expenses 261, , , , Police Department Salaries Police Department 915, , , , CCAFE Expense 3, , , , TMRC 118, , , , CNCAF Expense 2, , , , Med 1 59, , , , Dental 2, , , , Uniforms 8, , , , Animal Control 24, , , , CID 1, , , , Gas & Oil 19, , , , Radio Maintenance , , Tire & Battery , , , Vehicle Repairs 4, , , , Training 14, , , , Miscellaneous 4, , , , Office Expense 2, , , , Vest 2, , , , PD Asset Forfeiture State Fund PD Asset Forfeiture Fed Fund 45, , , , Total Police Department 1,231, ,287, ,247, ,319,

33 2015 Actual 2016 Budget 2016 Estimated Final 2017 Proposed w/2% COLA & Program Changes Fire Department Salaries Fire Department 836, , , , CCAFE Expense TMRC 110, , , , CNCAF - Fire Dept Med 1 66, , , , Dental 1, , , , Uniforms 9, , , , Fire Department Quarters 4, , , , Equipment & Maintenance 42, , , , Gas & Oil 7, , , , Radio Maintenance 2, , , Tire & Battery 1, , , , Truck Repairs 7, , , , Training 16, , , , Miscellaneous 4, , , , Office Expense 2, , , , Total Fire Department 1,111, ,245, ,194, ,293, Dev Svcs & PW Salaries Streets & Sanitation 471, , , , CCAFE Expense 2, , , , TMRC 62, , , , CNCAF Expense 2, , , , Med 1 46, , , , Dental 3, , , , Uniforms 5, , , , Alley Maintenance , , , Waste Disposal 121, , , , Gas & Oil 31, , , , Sprinkler & Park Maintenance 60, , , , Tire & Battery 10, , , , Equip Maint 45, , , , Training 1, , , , Miscellaneous Office Expense , , , Materials & Equipment 26, , , , Total Dev Svcs & PW 891, ,044, , ,073,

34 General Elections , , Appraisal District 24, , , , Audit 14, , , , Engineering Services , , , Prosecutor 2, , , , Judge 2, , , , City Attorney 24, , , , Telephone 6, , , , CPS 19, , , , Street Lights CPS 19, , , , Water 8, , , , Dispatch 168, , , , EMS Contract 110, , , , Health Inspections 1, , , , Insect control 1, , , , Liability Insurance 41, , , , Workers' Compensation Insurance 69, , , , Newsletter 4, , , , Stormwater Mgmt Program 6, , , , Street Repairs 38, , , , Community Events 12, , , , Contingencies 5, , , , Dues & Subscriptions 8, , , , Miscellaneous 1, , , , Postage 2, , , , Building Maintenance 38, , , , Computers 56, , , , Court Technology Payroll Taxes FICA 145, , , , SUI , , , Medicare 34, , , , Total Payroll Taxes 179, , , , General - Other Total General 871, ,015, , ,040, Payroll Expenses 4, , , , Total Expense 4,374, ,871, ,543, ,008, Net Ordinary Income 473, , , , Fund Transfer for Capital Street 300, , , , Fund Transfer for Capital Street Sales Tax 60, , , Net Income $173, $3, $309, Estimated General Fund Balance Dec. 31 3,171, ,607, ,361, ,361, Estimated General Fund Reserves -1,056, ,195, , , Day Operating Reserve -2,452, ,464, ,464, ,504, Undesignated Reserve -338, , , ,

35 2017 City Council: Mayor: Anne Ballantyne Mayor Pro Tem: Marilyn Eldridge Council Member: Charles Parish Council Member: William Ochse Council Member: John Low Fire Chief Billy Knupp Assistant Fire Chief Justin Seibert Fire Captain Cody Ashley Fire Lt Firefighter (x3) City Attorney Frank Garza Municipal Court Judge Judge Corrigan Director of Administrative Services Michelle Partain Task Force Officer City Council City Manager Columbus Stutes Police Chief/Asst. City Manager Greg Whitlock Assistant Police Chief Bill Foley City Prosecutor Bill Kingman Leslie Sachanowicz Executive Assistant Branden Dross CID Lt. Gail Baham Police Lt. Roger Mangum Court Clerk Mary Rodriguez Corporal Patrol Officers (x2) Development & Public Works Director Gary Hunter Assistant Director (Vacant) Streets & Parks Supervisor Crew Leader Technician (x2) Fire Captain Alan Swanson Fire Lt Police Sgt. Rick Trevino Solid Waste Supervisor Driver (x3) Firefighter (x3) Fire Captain Michael Goodreau Fire Lt Firefighter (x2) Police Sgt. Estaban Alvarez Corporal Patrol Officers (x2) Corporal Patrol Officers (x2) Handler (x6) Part-Time Permits & Inspections Part-Time Police Reserves 34

36 Capital Street 7% Capital ERF 1% 2017 Fiscal Year Resourse Allocation Operations 14% Contracted Services 16% Personnel Costs 62% Personnel Costs Contracted Services Operations Capital Street Capital ERF 35

37 Base Pay Fiscal Year 2017 Pay and Benefits Plan Administrative Department Authorized Positions Title Base Rate/ Period City Manager 1 1 $110,000.00/ Annual* Director of Administrative Services 1 1 $4, / monthly* Receptionist 0 0 $2, / monthly Executive Assistant 1 1 $3,233.40/ monthly * City Manager to receive $200 per month vehicle allowance and $50 per month phone allowance * Director of Administrative Services to receive $ per month vehicle allowance and $50 per month phone allowance Police Department Chief/Assistant City Manager 1 1 $7,200.00/ monthly* Assistant Chief 1 1 $5,300.00/ monthly* Lieutenant 2 2 $4,497.84/ monthly Sergeant 2 2 $4,273.36/ monthly Corporal 3 3 $3,986.68/ monthly Patrol Officer II 7 7 $3,726.91/ monthly As As Patrol Officer I/ In Training Needed Needed $3,448.93/ monthly Court Clerk 0 1 $3, / monthly Court Clerk/Human Resource Coordinator 1 0 $3,428.22/ monthly * Police Chief to receive $200 per month vehicle allowance and $50 per month phone allowance * Assistant Police Chief to receive $50 per month phone allowance Fire Department Chief 1 1 $5,800.00/ monthly* Assistant Chief 1 1 $5,300.00/ monthly* Captain 3 3 $4,497.91/ monthly Lieutenant 3 3 $4,179.99/ monthly Firefighter II 8 8 $3,975.38/ monthly Firefighter I/ In Training As Needed As Needed $3,448.93/ monthly * Fire Chief to receive $200 per month vehicle allowance and $50 per month phone allowance * Assistant Fire Chief to receive $50 per month phone allowance Development Services & Public Works Director 1 1 $5,199.92/ monthly* Assistant Director/Building Inspector 1 1 Vacant* Foreman 1 2 $18.68/ hourly* Senior Route Supervisor 1 1 $16.24/ hourly* Route Supervisor 2 2 $15.61/ hourly Crew Leader 2 1 $15.66/ hourly Crew Tech I 5 3 $14.31/ hourly Crew Tech II 2 4 $15.08/ hourly Crew Tech III 0 1 $15.30/ hourly Helper As As $13.00/ hourly Part-Time Tech/Inspector Needed As Needed Needed As Needed $12.00-$18.00/hourly DOQ * Director, Assistant Director, Foreman & Senior Route Supervisor to receive $50 per month phone allowance Street Department personnel with a Texas Class B Commercial Drivers License will receive $ per month 36

38 Benefits 1. That new police officers and firefighters will be furnished an in-kind initial issue and be provided an annual uniform allowance of $600 after completion of their training period. Development & Public Works Department employees will be provided an annual uniform allowance of $600. Uniform allowances will be administered by department heads, whose approval will authorize City payments for uniform items. 2. That each full-time City employee shall receive longevity pay based on the salaries listed herein, such longevity pay to be based upon completed years of service to the City and computed as follows: a. First through third years 2% of base pay per year b. Fourth through seventh years 1% of base pay per year c. Eighth year onward 1/2 of 1% of base pay per year d. Longevity Lateral Transfer for Experienced Employees For employees with confirmed previous experience in a comparable trade/field; after vetting and approval from both the Department Head and the City Manager, an experienced employee may be eligible to be paid at a higher rate up to 5 years of longevity. 3. That the fringe benefits of the employees be the same and hereby are as follows: a. Holidays: New Year s Day Monday, January 2 nd 2017 Martin Luther King Day Monday, January 16 th 2017 President s Day Monday, February 20 th 2017 Good Friday Friday, April 14 th 2017 Memorial Day Monday, May 29 th 2017 Independence Day Tuesday, July 4 th 2017 Labor Day Monday, September 4 th 2017 Veteran s Day Friday, November 10 th 2017 Thanksgiving Day Thursday, November 23 rd 2017 Day after Thanksgiving Friday, November 24 th 2017 Christmas Day Monday, December 25 th 2017 ** Fire & Police Shift Personnel will receive Holiday Time in the form of vacation days** Holidays that fall on a Saturday will be observed on the preceding Friday, and holidays falling on a Sunday will be observed on the following Monday. b. Sick Leave: Sick leave for full-time employees shall be earned at the rate of 8 hours month (12 hours applies to fire department personnel on 24 hour shifts) with a maximum accumulation of sixty days. There will be no accumulation in any month that sick time was used. Any employee with more than 30 days accumulated sick leave may use no more than 5 sick days as additional paid vacation. Any sick leave taken in excess of three consecutive days will require certification of a licensed physician. There will be no payment for unused sick leave upon an employee's termination. 37

39 c. Group Hospitalization Insurance: The City will provide group hospitalization and major medical insurance effective on the first day of the month following date of hire. Dependents coverage and dental insurance shall be made available at the option of the individual employee. The City will contribute up to $420 monthly to the City provided group plan for the employee and dependent insurance, with the employee responsible for the balance through payroll deduction. The City will also afford each employee the opportunity to obtain disability income and/or indemnity insurance for non-work-related accidents and illnesses, to be paid for by the employee through payroll deduction. d. Group Life Insurance: Each employee will be provided with group life insurance based on the terms of the major medical policy and shall not exceed a total of $50,000 in benefits. Dependents' coverage shall be made available at the option of the individual employee, the cost of which is to be paid by the employee. e. Incentive Pay: Monthly pay to provide incentive for professional and educational accomplishment will be provided as shown below. Each employee is eligible for one incentive pay in each category related to their duty position. Certification of eligibility will be accomplished by the Department Head. 1) Education Master s Degree $ Bachelor s Degree $ Associates Degree $75.00 (2) Professional Certification Master Peace Officer/Master Firefighter/Court Clerk III $ Advanced Peace Officer/Advanced Firefighter/Court Clerk II $75.00 Intermediate Peace Officer/Intermediate Firefighter/Court Clerk I $50.00 (3) Training Coordinator $80.00 (4) Fire Instructor/Police FTO $25.00 (5) EMS Instructor $50.00 (6) Fire Inspector $50.00 Each Firefighter will receive a $10.00 cell phone allowance for emergency recall texting fees. All Fire Captains and above, Police Sergeants and above, Public Works Foreman and above will receive $50.00 per month cell phone allowance. 38

40 f. Vacation: Full-time Regular Employees shall be eligible for paid vacation days based on the following schedule; After 6 months 5 days 1 year thru 10 years 10 days 11 years and onward 15 days Note: Variations and exceptions from this schedule may be found in the Personnel Policy Handbook with City Council approval. The Personnel Policy Handbook prescribes the use and accumulation of Vacation days. 39

41 Proposed Raise 2.00% Payroll Projections Fiscal Year 2017 w/ 2% COLA & Positional Public Safety increases Department Salary Projection Social Security/city match Medicare/ city match TMRS/city match Payroll Totals Administration $217, $13, $3, $25, $260, Fire Department $957, $59, $13, $114, $1,145, Police Department $964, $59, $13, $115, $1,153, Development & Public Works $617, $38, $8, $73, $737, Total $2,757, $170, $39, $328, $3,296, budgeted amount percentage difference Retirement/SS/Medicare $539, $2,627, % 2016 Budgeted $537, dollar diff $129, Difference $2, Percentage Difference 0.42% Total Difference $132, Administration 8% Administration Development & Public Works 22% Police Department 35% Fire Department 35% Fire Department Police Department 40

42 City Council Mayor: Anne Ballantyne Mayor Pro Tem: Marilyn Eldridge Council Member: Charles Parish Council Member: William Ochse Council Member: John Low City Attorney Frank Garza Municipal Court Judge Judge Corrigan City Prosecutor Bill Kingman Leslie Sachanowicz City Manager Columbus Stutes Director of Administrative Services Michelle Partain Executive Assistant Branden Dross Fire Department Fire Chief Billy Knupp 16 Employees Police Department Police Chief/Asst. City Manager Greg Whitlock 17 Employees Development Services & Public Works Gary Hunter 14 Employees 41

43 2017 Administrative Budget 2015 Budget Actual 2016 Budget 2016 Budget Estimated Final 2017 w/2%cola & position Adjustments and increase Capital Administrative Expenses Salaries Administrative 207, , , , CCAFE Expense TMRC 26, , , , CNCAF Expenses Med 1 13, , , , Dental Bank Charges Admin Training 3, , , , Miscellaneous 3, , , , Office Expense 5, , , , Total Administrative Expenses 261, , , , The Administrative Department provides Finance, Accounting, Human Resource, and the coordination of all City Departments and Services. The Salary portion covers three staff members including the Executive Assistant, Director of Administrative Services and the City Manager. Every effort is made to use the City s Mission Statement and Strategic Goals to guide the direction of all City Programs. We strive to provide a Friendly, Inviting and Cooperative organization to address the concerns and needs of the citizens of the City of Terrell Hills. 42

44 Police Department Police Chief/Assistant City Manager Greg Whitlock Criminal Investigation Division Lt. Gail Baham Court Clerk Mary Rodriguez Assistant Police Chief William Foley Patrol Division Lt. Roger Mangum Task Force Officer Patrol Sergeant Rick Trevino Patrol Sergeant Estaban Alvarez Patrol Corporal Patrol Corporal Patrol Corporal Officer Officer Officer Officer Officer Officer 43

45 2017 PROPOSED BUDGET 2015 Budget Actual 2016 Budget 2016 Budget Estimated Final 2017 w/2%cola & position Adjustments and increase Capital Police Department Salaries Police Department 915, , , , CCAFE Expense 3, , , , TMRC 118, , , , CNCAF Expense 2, , , , Med 1 59, , , , Dental 2, , , , Uniforms 8, , , , Animal Control 24, , , , CID 1, , , , Gas & Oil 19, , , , Radio Maintenance , , Tire & Battery , , , Vehicle Repairs 4, , , , Training 14, , , , Miscellaneous 4, , , , Office Expense 2, , , , Vest 2, , , , PD Asset Forfeiture State Fund PD Asset Forfeiture Fed Fund 45, , , , Total Police Department 1,231, ,287, ,247, ,319, The Terrell Hills Police Department's 2017 proposed budget is a reflection of the department's continued efforts to provide only the highest quality of police services to this community. The department is committed to protecting life and property, preventing crime and preserving the peace in a manner consistent with the freedoms secured by the constitution, always treating people with dignity, fairness and respect. This proposal recognizes the mission and strategic goals set by the city council and allows this department to maintain our continued achievement of those standards. The proposed budget also assists the department in maintaining the excellent level of services provided by our officers. 44

46 A. NEW EQUIPMENT Total: $0 The equipment in this section will be purchased with police asset seizure funds. 1.Vehicles: ($28,000) One (1) new patrol vehicle. Includes extended power train warranty (5 years/100,000- whichever occurs first). 2. Other Equipment: a) Vehicle Equipment: ($6,000.00) This includes new and replacement emergency lights, graphics, cage kits, new consoles, weapon racks and installation as well as strip-down charges of retired vehicles and make ready for auction. B. VEHICLE MAINTENANCE: Total $10, All mechanical repairs necessary to maintain a safe and dependable patrol fleet. C. TIRES AND BATTERIES: Total $4, Replacement of worn out tires/batteries during the budget year. D. RADIO AND COMMUNICATIONS: Total $2, Anything related to repairs & maintenance on radio/communication equipment. E. MISCELLANEOUS: Total $5, Purchases not included in other line items which include supplies for July 4 th parade, bike rodeo, best practices program requirements and pre employment testing. F. CID: Total $2, Items specifically for use in criminal investigations such as digital media, video replication supplies, photo paper for computer printing of investigational photos, crime scene processing and packaging items. G. OPERATIONS: Total: $65, Gas and Oil: ($25,000.00) Fuel and Oil (including oil changes) for five patrol vehicles. 45

47 2. Training: ($17,000.00) a) In-service training schools: ($8,800.00) Includes off site and in-house training including audio/visual items used in training. This also includes state mandated training for licensing requirements, certification advancement, supervisor and investigational training. b) Firearms Training: ($6,200.00) Includes ammunition, range supplies, and instructor development. All items used in mandated and additional Instructor Firearms development. c) Animal Control Training: ($2,000.00) Includes onsite training for all patrol officers continuing education as basic animal control officers. 3. Animal Control: ($25,000.00) Primarily for quarantine, euthanasia and rabies testing fees when animals are taken to a local vet, as well as boarding animals for observation when the owner is unknown or unreachable. This cost also includes the cost of printing the 2016 TH Dog Tags. H. OFFICE SUPPLIES: Total: $4, All supplies needed for day-to-day office operations; to include printer cartridges, printer paper, pens DVDs, SD Cards and unforeseen computer software needs. I. UNIFORMS: Total: $10, $600 annual uniform allowance for each of the fifteen full time officers. Also provides for an initial issue of uniforms to new officers when they are hired. Also allows for anticipated increase in cost associated with potential personnel turn over. J. PROTECTIVE VESTS Total: $2, Allows for replacement of soft body armor as well as initial issue for any newly hired officers. 46

48 Fire Department Fire Chief Billy Knupp Assistant Fire Chief Justin Seibert Fire Captain Cody Ashley Fire Captain Alan Swanson Fire Captain Michael Goodreau Fire Lieutenant Fire Lieutenant Fire Lieutenant Firefighter Firefighter Firefighter Firefighter Firefighter Firefighter Firefighter Firefighter 47