CITY OF McKINNEY, TEXAS FISCAL YEAR

Transcription

1 CITY OF McKINNEY, TEXAS ANNUAL BUDGET FISCAL YEAR MOST TRANSPARENT CITY IN TEXAS The First City and Government Entity To Earn All Five Transparency Stars from the Texas Comptroller TRADITIONAL FINANCES CONTRACTS & PROCUREMENT ECONOMIC DEVELOPMENT PUBLIC PENSIONS DEBT OBLIGATIONS

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3 FY 2018 CITY OF MCKINNEY ANNUAL BUDGET Approved by City Council September 19, 2017 In accordance with the passage of S.B. No. 656, Local Government Code, Sec , was amended to require that an adopted municipal budget must contain a cover page that includes the following information: This budget will raise more revenue from property taxes than last year's budget by an amount of $5,622,932, which is a 5.66 percent increase from last year's budget. The property tax revenue to be raised from new property added to the tax roll this year is $4,289,937. The members of the governing body voted on the budget as follows: FOR: George C. Fuller Rainey Rogers La Shadion Shemwell Charlie Philips Tracy Rath Scott Elliott AGAINST: PRESENT and not voting: ABSENT: Chuck Branch None None Property Tax Rate Comparison Property Tax Rate: $ /100 $ /100 Effective Tax Rate: $ /100 $ /100 Effective Maintenance & Operations Tax Rate: $ /100 $ /100 Rollback Tax Rate: $ /100 $ /100 Debt Rate: $ /100 $ /100 Total debt obligation for City of McKinney secured by property taxes: $228,210,000 Page 1

4 TABLE OF CONTENTS City Council... 4 Management Staff... 5 Organizational Structure... 6 Budget Award... 7 Recognition... 8 BUDGET INTRODUCTION... 9 City Manager s Budget Message Budget Summary Financial Assessment City Council Goals & Strategies Core Values Budget Process & Calendar BUDGET OVERVIEW Fund Structure Combined Budget Summary All Funds Fund Summaries Revenues, Expenditures and Fund Balances Where the Money Comes From By Revenue Type Where the Money Comes From By Fund Type Where the Money Goes By Expenditure Type Where the Money Goes By Fund Type Where the Money Goes By Function Property Tax Valuation and Tax Rates Major Revenue Sources Property Tax Sales Tax Franchise Fees Licenses And Permits Charges For Services And Fines Governmental Funds Charges For Services And Fines Enterprise Funds Intergovernmental Transfers Bond Proceeds Capital Improvement Program Other Revenues GENERAL FUND General Fund Description and Summary Statement of General Fund Revenues Statement of General Fund Expenditures Overview of General Fund Revenues Taxes Franchise Fees Licenses and Permits...48 Charges and Fines...48 Other Revenues...48 Transfers...48 Overview of General Fund Expenditures...49 General Government...49 Public Safety...50 Development Services...50 Public Works...51 Parks and Library...51 Transfers...51 City Council...52 City Manager s Office...54 Organizational Development & Performance Management...56 Budget...58 Human Resources...60 City Secretary...62 Municipal Court...64 Communications & Marketing...66 Housing & Community Development...68 Community Events...70 Financial Services...72 Purchasing...74 Information Technology...76 Legal...78 Non-Departmental...79 Police...80 Fire...82 Development Services...84 Planning...86 Engineering...88 Building Inspections...90 Code Services...92 Public Works Administration...94 Fleet Services...96 Facility Maintenance...98 Street and Traffic Control Street Maintenance Traffic Control & Street Lighting Parks and Recreation Library Page 2

5 OTHER GOVERNMENTAL FUNDS Community Housing Fund Community Development Block Grant Fund Grants Fund Hotel / Motel Fund Law Enforcement Fund Library Gift Fund Law Enforcement Donations Fund Fire Department Donations Fund PEG Cable Channel Fund Veterans Memorial Fund Urban Transit District Fund Tax Increment Reinvestment Zone 1 Town Center Tax Increment Reinvestment Zone 2 Airport MPAC Fund Main Street Fund Technology Improvement Fund Capital Equipment Replacement Fund Aquatic & Fitness Center Fund Public Art Fund Disaster Relief Fund DEBT SERVICE FUNDS General Obligation Debt Service Fund Revenue Debt Service Fund Revenue Bond Reserve Fund PROPRIETARY FUNDS Water & Wastewater Fund Golf Course Fund Airport Fund Surface Water Drainage Utility Fund Solid Waste Fund Fleet Maintenance Fund Risk / Insurance Fund CAPITAL PROJECTS FUNDS Capital Improvements Program Capital Improvements Map CIP Budget Summary Impact of Capital Projects on the Operating Budget Utility Construction Fund Street Construction Fund Park Construction Fund Library Construction Fund Roadway Impact Fee Fund Fire Improvement Fund Facilities Improvement Fund Utility Development Impact Fee Fund Airport Construction Fund Stormwater Construction Fund Parkland / Median Fee Fund CIP Five-Year Plan CIP Overview by Type and Source CIP Summary (Five-Year Plan) APPENDICIES Appendix A Financial Policies Appendix B Community Profile Appendix C McKinney s History Appendix D Long-Term Financial Plan General Fund Long-Term Financial Plan Appendix E Authorized Positions Authorized Position Changes Organizational Charts Appendix F Supplemental Request List Appendix G Fee Changes Appendix H Component Units McKinney Convention & Visitors Bureau Fund McKinney Housing Finance Corporation Fund McKinney Economic Development Corporation Fund235 MEDC Debt Service Fund MEDC Bond Reserve Fund McKinney Community Development Corporation Fund Appendix I - Ordinances Budget Ordinance Tax Ordinance Appendix J Glossary of Terms Appendix K Acronyms Listing Page 3

6 CITY COUNCIL George C. Fuller Mayor La'Shadion Shemwell District 1 Rainey Rogers Mayor Pro Tem/ District 2 Scott Elliott Chuck Branch District 3 District 4 Tracy Rath At Large Charlie Philips At Large Page 4

7 MANAGEMENT STAFF Paul Grimes City Manager Barry Shelton Jose Madrigal Steve Tilton Assistant City Manager Deputy City Manager Assistant City Manager Executive Directors and Directors Chief Financial Officer Chief Information Officer Chief of Police Executive Director of Development Services Fire Chief City Secretary Chief Building Official Director of Airport Director of Code Services Director of Communications & Marketing Director of Engineering Director of Finance Director of Human Resources Director of Library Director of MPAC/Main Street Director of Organization Development & Performance Mgmt. Director of Parks and Recreation Director of Planning Director of Public Works Mark Holloway Sid Hudson Gregory Conley Michael Quint Danny Kistner Sandy Hart Rick Herzberger Ken Wiegand Lori Dees CoCo Good Gary Graham Trudy Mathis Ike Obi Spencer Smith Amy Rosenthal Joe Mazzola Michael Kowski Brian Lockley David Brown Page 5

8 ORGANIZATIONAL STRUCTURE Development Services: Administration, Planning, Engineering, Building Inspections, Code Compliance, Surface Water Drainage, Capital Projects, and Street Lighting and Traffic Control. Public Works: Administration, Facility Maintenance, Streets, Water/Wastewater, Solid Waste, and Fleet. Financial Services: Finance, Budget, Purchasing, Revenue Collections, and Meter Services. Page 6

9 BUDGET AWARD The Government Finance Officers Association of the United States and Canada (GFOA) presented an award for Distinguished Budget Presentation to the City of McKinney for its annual budget for the fiscal year beginning October 1, In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan and as a communications device. The City of McKinney has received the award for thirty-three consecutive years. The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. Page 7

10 RECOGNITION This document was prepared by the BUDGET DEPARTMENT Mark Holloway Chief Financial Officer Donna Chamberlain Senior Financial Analyst Eric Corder Senior Financial Analyst A special thank you goes to Financial Services staff who assisted with the budget process and completion of this document. They are: Trudy Mathis Lisa Koslan Kelvin Bryant Erin Ruckman Mark Whittaker Chance Miller Melissa Poole Xochilt Medina Brenda Smith Julie Novak Scott Litton Nicole Bradshaw The Budget Department expresses its appreciation to all City departments for their assistance and cooperation. Page 8

11 BUDGET INTRODUCTION An introduction to the Annual Budget presented in a series of narrative documents designed to give the reader relevant information regarding the City s budgeting process and fiscal environment. City Manager s Budget Message Budget Summary Financial Assessment Goals and Strategies Core Values Budget Process & Calendar Page 9

12 CITY MANAGER S BUDGET MESSAGE September 19, 2017 To the Honorable Mayor, City Council and Citizens: The City of McKinney is committed to providing high quality, cost effective services that reflect the city s core values and the stated goals and priorities of the City Council. Keeping these goals in clear view, the Council and staff worked diligently to create a budget that positions the community in a positive direction to achieve significant accomplishments and effectively provide necessary services for McKinney. Therefore, it is my pleasure to present the City of McKinney Fiscal Year Budget. The approved budget for fiscal year totals $406.7 million, with $137.2 million budgeted in General Fund and the balance in other funds. As with every year, the budget is balanced, accounting for growth while providing a wide range of quality public services to our community through efficient and effective fiscal practices. The budget is designed as a management guide, an executive planning document, and a financial report. This budget combines the efforts and input from citizens, City Council, and city staff to develop a positive and progressive approach to continue to plan for the future, set objectives for the coming year, and define the purposes and resources to achieve those objectives. Over the years, the City of McKinney budget document has evolved into what has become the city s most comprehensive annual document concerning planned programs, operations, and budgetary policies that influence the fiscal state of the city. Due to these factors, the budget is the most important working and planning tool used by the City Council and staff to determine and communicate the desired levels of service, maintenance, and infrastructure determined by the City Council to be necessary for the community. This budget document was prepared by staff to encompass the concurrent development of market-based pay and benefits plans, operations and maintenance (O&M) line-item costs sufficient to provide desired service levels, and a capital and infrastructure maintenance program to achieve Council s stated goals. I d like to say thank you to our city staff and City Council for the time and effort put into the budget process every year and for providing easy access for residents to access important financial information. Furthermore, I m proud to say McKinney is the first city and government entity in the state to receive all five transparency stars from the Texas Comptroller s program that recognizes local government entities that provide easy online access to important financial data. Even with a growing city, we continue to make strides in engaging with the community, listening to residents, and securing a stable and successful future. Sincerely, Paul Grimes City Manager Page 10

13 BUDGET SUMMARY HIGHLIGHTS The priority for this fiscal year has been to maintain quality service while observing prudent spending practices. In order to accomplish this, the following highlights for the upcoming year are: Balanced budget, with total revenues equal to or greater than total expenditures Property tax rate reduced over three cents to $ cents per $100 assessed value Total City budget $406.7 million including internal transfers General Fund budget $137.2 million Increased and sustained funding for equipment and facilities improvements Budget supplemental funding of $10.7 million ($4.6 million for additional staff and other recurring costs, $6.1 million for one-time costs) to accommodate citywide departmental needs and operating impacts from Capital Improvement Program SERVICE LEVEL CHANGES Due to the continued expansion of our property tax and sales tax base, this budget is presented with no material service reductions. In fact, overall services have been expanded and augmented while reducing the property tax rate from $ to $ cents per $100 of property valuation. Examples of service level increases would be our addition of eight sworn officers in the Police Department, funding of athletic field refurbishments and additional field maintenance crews for Parks and Recreation, and full staffing of the new aquatic & fitness center (APEX). The budget funds a total of 76.4 new full-time equivalent (FTE) positions (42.5 in the General Fund and 33.9 in other funds), merit and step increases, and significant funding for increased infrastructure maintenance. The majority of these staffing and service level increases are to meet the demands of our growing population, increased development and, our City s vibrant growing economy. STRATEGIC STAFFING AND RESOURCE PLANNING The budget includes a total of 1,183.4 full-time equivalent (FTE) positions, an increase in force of 76.4 FTE positions. Additional personnel and resources added with this budget will help meet increasing workload and service level requirements, a result of our fast growing population, increased development and, our City s vibrant growing economy. The largest staffing additions being funded are: Police added 14 positions (eight sworn and six civilian) Fire added four positions (three sworn and one civilian) APEX Centre the new aquatic & fitness center, added 24.4 positions to bring it up to full staffing Parks and Recreation added nine positions (four for athletic fields maintenance and five Customer Service Reps for the Recreation/Community Centers) Development Services added eight (two Building Inspectors, two Construction Inspectors, one Plans Examiner, one Analyst, one Planner II and one Animal Control Officer) Public Works added 9.5 positions (one Analyst, two Building Maintenance Specialists, one Fleet Technician, two Leak Detection/Maintenance Specialists, two Water Line Inspectors, one Solid Waste Compliance Inspector, and one part-time Staff Assistant). Page 11

14 Details of all staffing changes are outlined in the Authorized Positions section of the Appendices. A list of new funded personnel and resources can be found in the Supplemental Request List in the Appendices section as well. The fiscal year budget includes step increases for uniformed Police and Fire employees and a 4% average merit-based increase for the remainder of civilian employees based on individual performance. MAJOR OPERATING BUDGET ITEMS The total budget for all funds is $406.7 million. As can be seen from the data below, personnel costs are a major budget item for the City of McKinney, as local government is a service business which is highly dependent on personnel to deliver services, unlike businesses that sell or manufacture products. Major budget items include: General Fund Salaries & Benefits $ 91,192,693 Risk/Insurance Fund Benefits & Wellness $ 16,707,160 Water & Wastewater Fund Water Purchase & Delivery $ 30,000,000 Wastewater Contract 19,472,300 Salaries & Benefits 8,313,579 Debt Service & Reserve 10,757,257 Solid Waste Fund Solid Waste Disposal Cost $ 5,460,000 Debt Service Funds Principal Payments $ 27,590,000 Interest Payments 14,668,526 FINANCIAL PROGRAM Total Combined Expenditures: The fiscal year for the City of McKinney begins on Oct. 1 and ends Sept. 30. The McKinney City Council approved the fiscal year budget with a total combined expenditure budget of $406,691,542, which includes funding for both operating and capital purposes. This amount represents a $188.5 million or 31.7% decrease from the prior fiscal year and is due in large part to multi-year capital projects, which include their remaining life-to-date budget in the prior year (EOY) and only new funding in the current year s budget. Expenditures are budgeted to be $20.1 million less than revenues. Operating budgets are balanced for fiscal year , with total revenues equal to or greater than total expenditures. EXPENDITURES EOY Estimate Budget % Change Fund FY FY to Prior Yr General $142,995,139 $137,244, % Fleet Maintenance 989,136 1,079, % Water 75,934,766 82,132, % Golf 78, , % Airport 12,682,926 8,054, % Surface Water 3,375,953 3,220, % Solid Waste 8,028,647 8,219, % Risk / Insurance 18,307,898 21,417, % Capital Projects 273,212,584 85,338, % Debt Service 37,262,009 42,296, % Other Operating 22,319,887 17,569, % Total $595,187,245 $406,691, % Page 12

15 Total Combined Revenues: The total combined revenue budget for fiscal year totals $426,877,859, which is a $30.2 million or 6.6% decrease from the prior fiscal year and is due in large part to multi-year capital projects, which include their remaining life-to-date funding in the prior year (EOY) and only new funding in the current year s budget. REVENUES EOY Estimate Budget % Change Fund FY FY to Prior Yr General $142,614,034 $137,244, % Fleet Maintenance 989,514 1,080, % Water 76,227,100 82,698, % Golf 105, , % Airport 7,270,873 8,136, % Surface Water 3,630,000 3,740, % Solid Waste 9,099,589 9,332, % Risk / Insurance 19,901,961 22,408, % Capital Projects 134,358,690 97,090, % Debt Service 41,760,860 42,908, % Other Operating 21,122,511 22,132, % Total $457,080,282 $426,877, % General Fund Expenditures: The General Fund is the general operating fund of the City. General Fund expenditures for fiscal year are projected to be $137.2 million, which is a 4% decrease over fiscal year end-of year estimates. The overall decrease is primarily due to a $9 million transfer in the prior fiscal year to be used for upcoming and future facilities capital projects. FY EOY Estimate FY Adopted Budget Transfers $22,004,201 15% Parks & Library $12,656,683 9% Public Works $11,965,484 8% Development $10,854,013 8% General Govt $27,397,133 19% Police $30,743,386 22% Fire $27,374,239 19% Transfers $11,094,802 8% Parks & Library $13,492,318 10% Public Works $12,244,761 9% Development $11,480,401 8% General Govt $26,385,797 19% Police $34,234,748 25% Fire $28,311,646 21% General Fund Revenues: General Fund revenues for fiscal year are expected to total $137.2 million, a 3.8% decrease from last fiscal year primarily due to a legal settlement received in the prior fiscal year. FY EOY Estimate FY Adopted Budget Transfers $2,751,968 2% Others $11,770,452 8% Charges & Fines $6,568,900 5% Property Taxes $70,244,914 49% Sales Taxes $24,410,000 17% Transfers $2,831,630 2% Others $2,875,739 2% Charges & Fines $6,535,900 5% Property Taxes $73,981,604 54% Sales Taxes $25,675,000 19% Licenses & Permits $12,252,800 9% Franchise $14,615,000 10% Page 13 Licenses & Permits $10,477,600 7% Franchise $14,867,000 11%

16 Property Tax: Combined General and TIRZ Funds property tax revenues for fiscal year are forecasted to total $74.6 million, a 5.1% revenue increase over the prior fiscal year. McKinney experienced growth in assessed property valuation. According to the Collin County Central Appraisal District, the 2017 certified taxable value for the City of McKinney is $19,446,888,775. This represents a 13.7% increase in valuation over the 2016 certified taxable value (4.62% new property added and 9.05% increase to existing). The overall property tax rate was decreased to from $ to $ cents per $100 of property valuation. Sales Tax: Combined General and TIRZ Funds sales tax revenues for fiscal year are forecasted to total $26.9 million, a 5.1% increase over to fiscal year The City imposes a local option sales tax of 2% on all retail sales, leases and rentals of most goods, as well as taxable services. Out of the 2%, 1% is for general purposes and is recorded in the General Fund and Tax Increment Reinvestment Zone (TIRZ) Funds, 0.5% is for economic development and considered as revenue for the McKinney Economic Development Corporation. The remaining 0.5% is for community development and is considered as revenue for the McKinney Community Development Corporation. Tax Increment Reinvestment Zones (TIRZ) were established in 2010 (TIRZ 1-Town Center & TIRZ 2-Airport). TIRZ Funds were set up in 2011 to account for property tax and sales tax revenues collected in the zones. Water & Wastewater Fund: The Water & Wastewater Fund expenses for fiscal year are projected to be $82.1 million, which is an 8.2% increase over fiscal year end-of year estimates. Water rates will increase 8% and wastewater rates will increase 9% over fiscal year due to increased cost of service from the North Texas Municipal Water District (NTMWD). The monthly minimum residential water charge will increase from $14.30 to $ The water volume rate will increase from $4.08 to $4.40 per thousand gallons. Residential and sprinkler/irrigation customers will be charged $5.50 per thousand gallons if the monthly consumption exceeds 20,000 gallons but less than 40,000 gallons; monthly consumption over 40,000 will be charged at $6.60 per thousand gallons. The monthly minimum wastewater rate will increase from $15.25 to $ The wastewater volume rate will increase from $4.29 to $4.65 per thousand gallons of water used. Solid Waste Fund: The Solid Waste Fund expenses for fiscal year are projected to be $8.2 million, which is a 2.4% increase over fiscal year end-of year estimates. The solid waste rate will remain the same for all customers. An average residential household solid waste rate is $15.36 per month. This includes refuse collection, disposal, and the single stream recycling program. Capital Equipment Replacement Fund: Equipment and facilities improvements will be funded with transfers from various funds to the Capital Equipment Replacement Fund ($4.4 million from General Fund & $425,100 from other funds). Replacement of fleet vehicles/equipment, heating/air conditioning systems, roofs and other items are funded with this budget. Capital Project Funds: The Capital Improvement Program (CIP) is an indication of the City s priority to fund capital projects, ensuring McKinney will be positioned to meet the demands of growth and economic investment in our community. The CIP expenses for fiscal year are projected to be over $80 million. The fiscal year CIP will address areas such as extension and expansion of the thoroughfare system to accommodate increased traffic and access needs, repairing and replacing aging water and sewer infrastructure, and continued expansion and improvement of our parks. Page 14

17 FINANCIAL ASSESSMENT The City of McKinney, Texas continues to be financially strong. Over the years, through sound fiscal management, the City has positioned itself well to cope with growth, create a positive atmosphere for economic development, and provide greater flexibility on budgetary issues. The City is able to balance revenues and expenses and continue to maintain a high level of services. FUND BALANCE One unrestricted measure of a city s financial strength is the level of its fund balance. The City s estimated unrestricted fund balance in the General Fund is projected to be approximately $50.8 million as of September 30, This balance represents 37% of fiscal year total General Fund expenditures. The fund balance exceeds the 25% fund balance reserve requirement established by the City s financial policies. Moreover, the City s Enterprise Funds (Water/Wastewater, Golf, Surface Water Drainage, Airport, and Solid Waste) are projected to have a combined unrestricted cash and investments balance of approximately $48.9 million at the end of fiscal year The fund balance in the Water/Wastewater Fund exceeds the 90-day reserve requirement for cash and investments established by the City s financial policies. All other enterprise funds exceeds the 60-day reserve requirement. The City s financial policies can be found in the Appendices section. BOND RATINGS The City s bond ratings are further evidence of its financial strength. In 2017, the City of McKinney received the highest ratings issued from two major credit rating agencies for its general obligation (GO) bonds. This is the first time the city has earned a Aaa rating from Moody s and has once again received an AAA rating from Standard & Poor s. Receiving AAA ratings from these bond rating agencies is an acknowledgement of the city s prudent financial management and overall fiscal strength, said City Manager Paul Grimes. Maintaining a financially sound government is a key strategic objective of the City Council and implemented by our staff and will position us well for on-going success in the form of reduced borrowing costs, both today and in the future. Moody s said the rating reflects the city's large and rapidly expanding tax base, as well as conservative budgeting and long-term forecasting that has led to a stable financial performance and healthy reserve levels. Moody s noted the city s year-end liquidity and fund balances have consistently remained healthy. In addition to the city s ratings for its general obligation bonds, McKinney received a rating of AA+ with an improved outlook of stable from Standard & Poor s and Aa2 from Moody s for its water and wastewater utilities system. DEBT MANAGEMENT PLAN The City of McKinney enjoys favorable bond ratings due not only to growth and solid fund balances, but also from adoption of, and adherence to, the debt management plan adopted by the City Council. The target length of maturity of the City s long-term debt is not to exceed 20 years. In addition, the percentage of tax rate allocated to debt services will not be more than 35%. In November 2015, the voters approved a bond election of $100.3 million for street, public safety, facility and drainage projects. As of September 30, 2017, the total authorized but not issued debt is $101.2 million. There will be a general bond sale in fiscal year The amount of the sale is still pending at this time. Page 15

18 ECONOMIC GROWTH McKinney is a community where businesses flourish and employees want to call home. New businesses and existing companies are adding more jobs to the area and changing the economic landscape of the region. New and Expanding Businesses: The McKinney Economic Development Corporation announced projects with an estimated capital investment totaling nearly $182 million, bringing more than 1,400 new jobs to the city. Projects include Blount Fine Foods, Cotiviti, Independent Bank, PACCAR, Playful, Service First Mortgage and Simpson Strong-Tie. Davis at the Square: Construction is underway on a nine-acre site in the downtown area at Davis Street and S.H. 5. The mixed-use development will be another step in adding to the diversity of development in our city and maintaining a vibrant downtown. Southgate McKinney: The city and the McKinney Economic Development Corporation approved a Memo of Understanding with a development team led by KDC for the development of Southgate, formerly known as Gateway, located at the interchange of the Sam Rayburn Tollway and U.S. 75. Craig Ranch Resort and Conference Center: The city and the McKinney Community Development Corporation entered into a public-private partnership for a $100 million upscale lifestyle hotel and conference center in Craig Ranch, an attractive amenity for businesses and tourists visiting North Texas. LONG TERM FINANCIAL PLAN The General Fund Long-term Financial Plan is a planning document that serves as a guideline for budgeting and for managing the resources of the City. City staff prepares and updates this ten-year financial plan annually in preparation for developing suggested budget policies for City Council consideration and to ensure alignment with City Council Goals and Strategies. It is intended to provide a frame of reference to help evaluate the City s financial condition and help assess financial implications of current and proposed budgets, programs and assumptions. The General Fund Long-term Financial Plan is included in the Appendices section with details of fund balance, revenues and expenditures. A five-year financial plan for capital projects is also included in the Capital Projects section with details of project funding and funding sources. It is essential to keep focus on the long-term financial plan to monitor and adjust fiscal policies as needed and plan for needed capital and service demands. CONCLUSION As the City continues to grow, we must continue to focus on our long-range financial plan to further streamline the City s operations and lower costs. The budget for fiscal year is committed to Council s policy of preserving McKinney s strong financial position by maintaining strong fund balances and reserves, recommending a balanced budget, maintaining current programs and making decisions within the context of our long-range financial capacity study and debt management plan. The Fiscal Year Annual Budget asserts our commitment to meet and exceed our community s highest priority expectations. We continue to strive to meet these needs at the lowest possible cost to our citizens. Page 16

19 CITY COUNCIL GOALS & STRATEGIES Page 17

20 The entirety of this document can be found at Page 18

21 CORE VALUES Page 19

22 BUDGET PROCESS & CALENDAR Planning January & February Adopted Budget September 30 Department s Budget March through May City Council s Budget August & September City Manager s Budget June & July Planning (January & February) Jan 20 - Council strategic planning retreat Feb 21 - Budget guidelines adopted Department's Budget (March - May) Mar 1 - Budget Kickoff - forms and instructions distributed to departments Mar 31 - Departments submit budgets to Finance Apr Budgets reviewed May Budget meetings with departments City Manager's Budget (June - July) June 19- Mid-year budget update to Council June 20 - Mid-year budget amendment to Council June-July- Revenue and expenditure estimate adjustments July 25 - Receive certified tax roll; calculate effective & rollback tax rates July 31 - Council sets tax rate ceiling and schedules public hearings (record vote) City Council's Budget (August - September) Aug 4 - Budget work session with City Council to present Proposed Budget Aug 15, Sep 5 & Sep 19 - Public hearings/adoption of budget, tax rate and fee changes Adopted Budget Concurrent (October 1 - September 30) Oct 1 - Fiscal year begins; implementation of adopted budget Dec 15 - Submit budget to Government Finance Officers Association (GFOA) Jan 31 - Distribute final printed budget book Page 20

23 BUDGET OVERVIEW An overview of the Annual Budget presented in a series of tables, charts and graphs designed to give the reader an overall general understanding of the budget. Fund Structure Combined Budget Summary Fund Summaries Revenues, Expenditures and Fund Balances Where The Money Comes From By Revenue Type Where The Money Comes From By Fund Type Where The Money Goes By Expenditure Type Where The Money Goes By Fund Type Where The Money Goes By Function Property Tax Valuation and Tax Rates Major Revenues Page 21

24 FUND STRUCTURE Accounts are organized on the basis of funds and each fund is considered to be a separate accounting entity. All funds, both governmental and proprietary, are subject to appropriation. Governmental Funds use the modified accrual basis of accounting and Proprietary Funds use the accrual basis of accounting. See Financial Policies in the Appendix section for more detail. Fund descriptions can be found on the divider pages preceding each section. GOVERNMENTAL FUNDS PROPRIETARY FUNDS General Fund Special Revenue Funds Community Housing Fund Community Development Block Grant Grants Fund Hotel / Motel Fund Law Enforcement Fund Library Gift Fund Law Enforcement Donations Fund Fire Department Donations Fund PEG Fee Fund Veterans Memorial Fund Urban Transit District Fund Tax Increment Reinvestment Zone 1 - Town Center Tax Increment Reinvestment Zone 2 - Airport Enterprise Funds Water and Wastewater Fund Surface Water Drainage Utility Fund Solid Waste Fund Golf Course Fund Airport Fund Internal Service Funds Fleet Maintenance Fund Risk/Insurance Fund Debt Service Funds Revenue Debt Service Fund Revenue Bond Reserve Fund Other Governmental Funds MPAC Fund Main Street Fund Technology Improvement Fund Capital Equipment Replacement Fund Aquatic & Fitness Center Fund Public Art Fund Disaster Relief Fund Capital Projects Funds Utility Construction Fund Utility Development Impact Fee Fund Airport Construction Fund Debt Service Funds General Obligation Debt Service Fund Capital Projects Funds Street Construction Fund Library Construction Fund Park Construction Fund Roadway Impact Fee Fire Improvement Fund Facilities Improvement Fund Stormwater Construction Fund Parkland/Median Fee Fund COMPONENT UNITS Component Unit Funds McKinney Convention & Visitor Bureau Fund McKinney Economic Development Corp. Fund McKinney Community Development Corp. Fund McKinney Housing Finance Corp. Fund Page 22

25 COMBINED BUDGET SUMMARY ALL FUNDS FY Estimated Estimated Fund Balance Total Total Net Fund Balance Fund Type Fund Title 9/30/2017 Revenues Expenditures Inc/(Dec) 9/30/ Gov General Fund $ 50,802,232 $ 137,244,473 $ 137,244,473 $ - $ 50,802,232 2 Prop Fleet Maintenance * 5,791 1,080,665 1,079,617 1,048 6,839 3 Prop Water and Wastewater * 32,590,239 82,698,920 82,132, ,639 33,156,878 4 Prop Golf Course * 227, , ,168 (13,018) 214,588 5 Prop Airport * 2,589,985 8,136,576 8,054,596 81,980 2,671,965 6 Prop Surface Water Drainage Utility* 4,093,704 3,740,000 3,220, ,078 4,612,782 7 Prop Solid Waste* 7,212,130 9,332,937 8,219,606 1,113,331 8,325, Gov Hotel/Motel 2,987,737 1,702, , ,000 3,814, Gov Law Enforcement 479, , ,000 (7,950) 471, Gov Community Housing 44, , ,200 4,050 48, Prop Risk/Insurance * 10,731,819 22,408,557 21,417, ,685 11,722, Gov Main Street Program , ,860 2,140 2, Gov Community Dev. Block Grant 10,370 1,020,790 1,020,790-10, Gov Library Gift 108, ,000 (49,800) 58, CIP Utility Construction * 6,129,374 32,345,000 32,048, ,646 6,426, CIP Street Construction 4,924,411 40,623,730 41,258,024 (634,294) 4,290, CIP Library Construction 414, , , , CIP Park Construction 943,080 7,745,000 7,475, ,000 1,213, CIP Roadway Impact Fee 5,286,207 5,000, ,000 4,700,000 9,986, CIP Fire Improvement 105,290 70,000-70, , CIP Facilities Improvement 13,611, , ,096 62,904 13,674, Gov Law Enforcement Donations 26,641 16,050 25,000 (8,950) 17, Gov Fire Department Donations 38,947 7,550 14,500 (6,950) 31, CIP Utility Dev. Impact Fees * 8,043,840 3,500,000 1,660,000 1,840,000 9,883, Debt G.O. Debt Service 4,262,370 32,052,815 32,033,769 19,046 4,281, Gov Technology Improvement 7,910,896 1,766,888 1,266, ,000 8,410, Gov Capital Equipment Replacement 7,933,265 4,941,784 4,286, ,693 8,588, Gov Grants Fund 179,620 3,323,247 3,306,151 17, , Gov Aquatics & Fitness Center - 4,135,370 4,135, Gov PEG Cable Channel Fund 1,071, ,000 98, ,000 1,399, Debt Revenue Debt Service* 4,780,629 10,275,257 10,262,257 13,000 4,793, Debt Revenue Bond Reserve* 6,431, , ,000 7,011, Gov MPAC 330, , ,818 (10,018) 320, Gov Veterans Memorial 14,117 5,050 5, , Gov Public Art 64, , CIP Airport Construction * 767,786 1,386,456-1,386,456 2,154, CIP Stormwater Construction 1,711,237 60, ,000 (340,000) 1,371, CIP Parkland/Median Fee 12,044,270 6,000,000 2,000,000 4,000,000 16,044, Gov Urban Transit District 1 467, ,839 19,511 19, Gov Disaster Relief 516,552 50,000 50, , Gov TIRZ1 - Town Center 6,875,387 1,784, ,000 1,645,434 8,520, Gov TIRZ2 - Airport 2,667, ,460 25, ,460 3,314,865 Total Primary Government $ 208,968,820 $ 426,877,859 $ 406,691,542 $ 20,186,317 $ 229,155,137 Less Internal Transfers 0 (39,561,574) (39,561,574) 0 0 Net Total Primary Government $ 208,968,820 $ 387,316,285 $ 367,129,968 $ 20,186,317 $ 229,155,137 * Fund Balance is Cash and Investments (Proprietary Funds). FUNDS SUBJECT TO APPROPRIATION All funds, both governmental and proprietary, are subject to appropriation. The City's financial policy requires a 25% reserve on expenditures for the General Fund and 90 days for the Water and Wastewater Fund. The fund balances for General Fund and Water and Wastewater Fund for FY are estimated to be $50,802,232 and $33,156,878, respectively. The unassigned fund balance for General Fund and Water and Wastewater Fund are $16,961,129 and $12,905,083. All projected changes in fund balances are considered as normal. Page 23

26 FUND SUMMARIES COMBINED SUMMARY OF REVENUES AND EXPENDITURES AND CHANGES IN FUND BALANCE All Funds Subject to Appropriation City Council Annual Budget With Comparisons to Budget, & Actual GOVERNMENTAL FUNDS PROPRIETARY FUNDS Debt Street Other Water and Risk / Other General Service Construction Governmental Wastewater Airport Insurance Proprietary Beginning Fund Balance $ 50,802,232 $ 4,262,370 $ 4,924,411 $ 65,375,155 $ 32,590,239 $ 2,589,985 $ 10,731,819 $ 37,692,609 REVENUES Property Tax $ 73,981,604 $ 31,942,815 $ - $ 697,350 $ - $ - $ - $ - Sales Tax & Use Tax 25,675, ,414, Franchise 14,867, , License & Permits 10,477, ,600 6, Intergovernmental 928, ,088,761-50, Charges for Service 4,634, ,703,388 82,057,320 7,647,076 21,645,863 13,060,765 Fines & Forfeitures 1,901, Interest Income 950, , , , ,000 20,000 95, ,000 Miscellaneous Revenue 997, ,150 90, ,694 1,085,987 Transfers In 2,831,630-3,000,000 13,468, ,000-13,713,713 Bond Proceeds ,900, ,205,000 Developers Contributions ,730 11,000, ,500,000 Total Revenues $ 137,244,473 $ 32,052,815 $ 40,623,730 $ 41,367,323 $ 82,698,920 $ 8,136,576 $ 22,408,557 $ 62,345,465 Total Resources 188,046,705 36,315,185 45,548, ,742, ,289,159 10,726,561 33,140, ,038,074 EXPENDITURES General Government $ 26,385,797 $ - $ - $ 6,509,914 $ - $ - $ 21,417,872 $ - Police 34,234, , Fire 28,311, ,856, Library 3,549, , Development 11,480,401 32,033,769-1,819, Parks and Recreation 9,943, ,345, ,168 Public Works 12,244,761-41,258, ,000 82,132, ,490,756 Airport ,054, Transfers Out 11,094, , Total Expenditures $ 137,244,473 $ 32,033,769 $ 41,258,024 $ 27,941,603 $ 82,132,281 $ 8,054,596 $ 21,417,872 $ 56,608,924 Adjustments* Excess (Deficiency) of Revenue vs. Expenditures & Adjustments - 19,046 (634,294) 13,425, ,639 81, ,685 5,736,541 Ending Fund Balance $ 50,802,232 $ 4,281,416 $ 4,290,117 $ 78,800,875 $ 33,156,878 $ 2,671,965 $ 11,722,504 $ 43,429,150 Reserve Requirements 33,841, ,251,795 1,324,043 3,520,746 2,077,531 Excess Fund Balance $ 16,961,129 $ 4,281,416 $ 4,290,117 $ 78,800,875 $ 12,905,083 $ 1,347,922 $ 8,201,758 $ 41,351,619 *Adjustments include depreciation and restricted cash & investments. GOVERNMENTAL FUNDS General Fund is the operating fund of the City. This fund is used to account for all financial resources not accounted for in other funds. Debt Service Fund is used to account for the accumulation of financial resources for the payment of principal, interest and related costs on general long-term debt paid from taxes levied by the City. Street Construction Fund is used to account for the acquisition or construction of streets projects being financed from general obligation bond proceeds, grants, or transfers from other funds. Other Governmental Funds is a summarization of all non-major governmental funds. Page 24

27 FUND SUMMARIES (cont.) COMBINED SUMMARY OF REVENUES AND EXPENDITURES AND CHANGES IN FUND BALANCE All Funds Subject to Appropriation City Council Annual Budget With Comparisons to Budget, & Actual TOTAL ALL FUNDS Budget EOY Estimate Actual Actual FY FY FY FY Beginning Fund Balance $ 208,968,820 $ 348,330,102 $ 277,477,393 $ 215,603,518 REVENUES Property Tax $ 106,621,769 $ 100,731,156 $ 90,670,647 $ 79,955,673 Sales Tax & Use Tax 29,089,544 27,672,402 25,360,264 23,041,946 Franchise 15,292,000 15,025,000 14,580,243 14,201,623 License & Permits 10,635,700 12,410,900 11,624,681 10,652,873 Intergovernmental 7,067,358 32,350,313 6,787,067 8,072,030 Charges for Service 133,748, ,926, ,249,814 97,154,165 Fines & Forfeitures 1,901,500 1,893,500 1,914,593 1,922,241 Interest Income 3,987,250 3,336,550 2,436,565 1,097,624 Miscellaneous Revenue 3,417,973 13,515,526 30,160,274 14,530,962 Transfers In 33,427,223 67,792,474 32,375,020 23,660,261 Bond Proceeds 67,105,000 46,640,000 80,601,633 57,846,574 Developers Contributions 14,583,730 14,785,679 14,942,163 16,021,278 Total Revenues $ 426,877,859 $ 457,080,282 $ 424,702,964 $ 348,157,250 Total Resources 635,846, ,410, ,180, ,760,769 EXPENDITURES General Government $ 54,313,583 $ 93,518,178 $ 44,367,763 $ 48,606,199 Police 35,014,282 31,303,922 27,271,302 25,846,058 Fire 31,167,775 35,159,168 25,607,962 22,668,548 Library 3,605,891 13,070,675 3,379,836 3,309,244 Development 45,333,242 42,001,617 81,858,485 32,494,463 Parks and Recreation 24,406,549 46,666,469 16,483,124 12,903,680 Public Works 192,825, ,894, ,589, ,381,406 Airport 8,054,596 22,743,361 15,052,746 12,542,998 Transfers Out 11,969,802 22,829,201 12,683,271 8,279,428 Total Expenditures $ 406,691,542 $ 595,187,245 $ 360,293,598 $ 285,032,023 Adjustments* - (1,254,319) 6,443,343 (1,251,352) Excess (Deficiency) of Revenue vs. Expenditures & Adjustments 20,186,317 (139,361,282) 70,852,709 61,873,875 Ending Fund Balance $ 229,155,137 $ 208,968,820 $ 348,330,102 $ 277,477,393 Reserve Requirements 61,015,218 Excess Fund Balance $ 168,139,919 *Adjustments include depreciation and restricted cash & investments. PROPRIETARY FUNDS Water and Wastewater Fund is used to account for the operations of the water and wastewater system. Risk/Insurance Fund is used to account for the actual expenses related to the City's liability, risk, and employee insurance costs. Airport Fund is used to account for the operations of McKinney National Airport and the airport Fixed Base Operator (FBO), McKinney Air Center. Other Proprietary Fund is a summarization of all non-major proprietary funds. Page 25

28 REVENUES, EXPENDITURES AND FUND BALANCES Estimated Estimated Percent of Fund Balance Revenues Expenditures Net Fund Balance Changes in Fund 9/30/2017 FY FY Inc/(Dec) 9/30/2018 Fund Balance General $ 50,802,232 $ 137,244,473 $ 137,244,473 $ - $ 50,802,232 0% Fleet Maintenance 5,791 1,080,665 1,079,617 1,048 6,839 18% Water 32,590,239 82,698,920 82,132, ,639 33,156,878 2% Golf 227, , ,168 (13,018) 214,588-6% Airport 2,589,985 8,136,576 8,054,596 81,980 2,671,965 3% Surface Water 4,093,704 3,740,000 3,220, ,078 4,612,782 13% Solid Waste 7,212,130 9,332,937 8,219,606 1,113,331 8,325,461 15% Risk / Insurance 10,731,819 22,408,557 21,417, ,685 11,722,504 9% Capital Projects 53,981,506 97,090,186 85,338,474 11,751,712 65,733,218 22% Debt Service 15,474,749 42,908,072 42,296, ,046 16,086,795 4% Other Operating 31,259,059 22,132,323 17,569,507 4,562,816 35,821,875 15% Total $ 208,968,820 $ 426,877,859 $ 406,691,542 $ 20,186,317 $ 229,155,137 10% Millions $70 $60 $50 $40 $30 $20 $10 $0 Fund Balance Comparison 9/30/2017 9/30/2018 CHANGES IN FUND BALANCE General Fund The intention is to keep the fund balance above the reserve requirement. Management will strive to keep the budget balanced with expenditures at the same level as revenues. Water Fund The fund balance in the Water Fund remains stable with a 2% increase. The estimated cash and investments balance is at $33,156,878 and will provide security for any uncertainties. Surface Water Drainage Fund The increase of 13% in fund balance is due to rate increases with the new rate structure established in fiscal year Risk / Insurance Fund The increase of 9% in fund balance is primarily due to an increase in contributions. Capital Project Funds The fund balance is affected by the timing of the capital projects. It is not unusual for the fund balance to fluctuate from year to year. Increases are typically due to bond proceeds or other funding received for new upcoming projects. However, as capital projects are completed, the fund balance will decrease significantly. Other Operating Funds The increase of 15% in fund balance is primarily due to increased funding for the Capital Equipment Replacement Fund and Technology Improvement Fund, and overall revenues anticipated to exceed expenditures. Page 26

29 WHERE THE MONEY COMES FROM BY REVENUE TYPE Actual Actual EOY Estimate Budget Changes from 2017 to 2018 Revenue FY FY FY FY Amount Percent Taxes and Franchises $ 117,199,243 $ 130,611,153 $ 143,428,558 $ 151,003,313 $ 7,574,755 5% Licenses & Charges 109,729, ,789, ,231, ,286,012 11,054,830 8% Intergovernmental 8,072,030 6,787,067 32,350,313 7,067,358 (25,282,955) -78% Transfers 23,660,261 32,375,020 67,792,474 33,427,223 (34,365,251) -51% Other 15,628,586 32,596,840 16,852,076 7,405,223 (9,446,853) -56% Bond Proceeds 57,846,574 80,601,633 46,640,000 67,105,000 20,465,000 44% CIP Other 16,021,278 14,942,163 14,785,679 14,583,730 (201,949) -1% Total $ 348,157,250 $ 424,702,964 $ 457,080,282 $ 426,877,859 $ (30,202,423) -7% Other $7,405,223 2% FY Total Revenues $426,877,859 CIP Other $14,583,730 3% Transfers $33,427,223 8% Bond Proceeds $67,105,000 16% Intergovernmental $7,067,358 2% Taxes and Franchises $151,003,313 35% Licenses & Charges $146,286,012 34% CHANGES IN MAJOR REVENUE TYPES Taxes, Licenses and Charges for Service present an upward trend with the continued overall growth of our population and economy. Detailed information about major revenue sources, assumptions for the revenue estimates, and significant revenue trends are presented in the Major Revenues section. Taxes and Franchises include property tax, sales and use tax, and franchise fees. Property tax estimates are based on current property values, new construction, tax rate and recent collection rates. Economic conditions and growth projections are used to project sales and use taxes. Historic growth is used to forecast franchise fees. The 5% increase is primarily due to growth in tax revenues. Licenses & Charges include licenses, permits and fines for governmental funds and charges for services for enterprise funds. Trend analysis is used to project all charges for services. The 8% increase is primarily due to increased charges for water/wastewater services and risk/insurance. Intergovernmental revenues are grants from other governmental entities. The City receives grants for public safety, airport, drainage, streets, and community development projects. The 78% decrease is due in large part to multi-year capital projects, which include their remaining life-to-date budget in the prior year (EOY). Transfers are transactions between funds of the primary government. They can be repayments from the funds responsible for particular expenditures to the funds that initially paid for them, such as general and administrative fees for services. Transfers can also be a subsidy from one fund to another or transfers of impact fees and contributions for capital projects. The 51% decrease is primarily due to one-time transfers in the prior fiscal year for airport, facilities and parks capital projects. Other revenues are contributions, donations, sale of property and miscellaneous revenues. The 56% decrease is due to proceeds from a law suit received in the prior fiscal year. Bond Proceeds follow capital improvement project needs. CIP Other revenues follow capital improvement project needs. Page 27

30 WHERE THE MONEY COMES FROM BY FUND TYPE Actual Actual EOY Estimate Budget Changes from 2017 to 2018 Fund FY FY FY FY Amount Percent General $ 112,605,500 $ 127,657,071 $ 142,614,034 $ 137,244,473 $ (5,369,561) -4% Fleet Maintenance - 982, ,514 1,080,665 91,151 9% Water 71,216,874 94,469,499 76,227,100 82,698,920 6,471,820 8% Golf 92,105 99, , ,150-0% Airport 6,468,241 7,189,832 7,270,873 8,136, ,703 12% Surface Water 2,717,516 3,583,975 3,630,000 3,740, ,000 3% Solid Waste 7,758,558 8,391,179 9,099,589 9,332, ,348 3% Risk / Insurance 17,051,322 17,941,406 19,901,961 22,408,557 2,506,596 13% Capital Projects 88,275,820 71,145, ,358,690 97,090,186 (37,268,504) -28% Debt Service 28,332,618 77,028,626 41,760,860 42,908,072 1,147,212 3% Other Operating 13,638,696 16,213,669 21,122,511 22,132,323 1,009,812 5% Total $ 348,157,250 $ 424,702,964 $ 457,080,282 $ 426,877,859 $ (30,202,423) -7% FY Total Revenues $426,877,859 Other Operating $22,132,323 5% Debt Service $42,908,072 10% General $137,244,473 32% Capital Projects $97,090,186 23% Water $82,698,920 20% Fleet Maintenance $1,080,665 0% Risk / Insurance $22,408,557 5% Golf $105,150 0% Airport $8,136,576 2% Surface Water $3,740,000 1% Solid Waste $9,332,937 2% CHANGES IN MAJOR FUND TYPES General is the general operating fund of the City. It provides a broad spectrum of programs and critical services such as police, fire, parks and recreation, public works and administrative services. The majority of revenue comes from property and sales taxes. The 4% decrease in revenues is primarily due to law suit proceeds received in the prior fiscal year. Water provides water and wastewater services to the City. The majority of revenue comes from charges for services. The revenue increase of 8% is due to rate increases passed thru from NTMWD. Airport revenues increase by 8% due to increased fuel sales and hangar leases. Risk / Insurance is used to account for the City s liability, risk and employee insurance costs. The primary source of funding is from employer and employee contributions, which contributed to the 13% increase. Capital Projects are used to account for all major capital improvements that are financed by the City s general obligation bonds, revenue bonds, intergovernmental grants, developer contributions and other designated resources. The 28% decrease is due in large part to multi-year capital projects, which include their remaining life-to-date budget in the prior year (EOY) and only new funding in the current year s budget. Debt Service is used to account for the City s long-term debt. The primary source of funding is property tax for general obligation debts or operating revenues for revenue debts. Page 28

31 WHERE THE MONEY GOES BY EXPENDITURE TYPE Actual Actual EOY Estimate Budget Changes from 2017 to 2018 Expenditure FY FY FY FY Amount Percent Personnel $ 84,412,494 $ 89,540,522 $ 98,853,963 $ 109,808,548 $ 10,954,585 11% Supplies 5,451,141 5,289,641 7,508,305 7,425,265 (83,040) -1% Maintenance 9,065,728 9,973,528 11,684,944 10,407,870 (1,277,074) -11% Service/Sundry 105,973, ,946, ,492, ,515,464 7,023,255 6% Capital Outlay 37,159,692 31,500, ,457,044 86,914,509 (186,542,535) -68% Transfers 16,056,836 22,940,428 44,705,721 21,203,071 (23,502,650) -53% Debt Services 26,912,216 75,103,037 37,485,059 42,416,815 4,931,756 13% Total $ 285,032,023 $ 360,293,598 $ 595,187,245 $ 406,691,542 $ (188,495,703) -32% FY Total Expenditures $406,691,542 Debt Services $42,416,815 10% Transfers $21,203,071 5% Personnel $109,808,548 27% Supplies $7,425,265 2% Maintenance $10,407,870 3% Capital Outlay $86,914,509 21% Service/Sundry $128,515,464 32% CHANGES IN MAJOR EXPENDITURE TYPES Personnel The increase in expenditures by 11% is due to the addition of over 76 new positions, merit and step increases, and recently approved meet and confer agreements. Supplies Supply expenditures were relatively flat as compared to the prior year, with only a 1% decrease. Maintenance The decrease in maintenance expenditures by 11% is primarily due to projects in the prior fiscal year for athletic field refurbishments and for street repairs. Services/Sundry The overall increase in services/sundry expenditures by 6% is primarily due to increases for North Texas Municipal Water District (NTMWD) water, wastewater and solid waste services. Capital Outlay includes expenditures in capital improvement project (CIP) funds as well as capital purchases in the operating funds. Operational capital purchases to replace existing equipment are primarily funded in the Capital Equipment Replacement Fund. The decrease in expenditures by 68% is due in large part to multi-year capital projects, which include their remaining life-to-date budget in the prior year (EOY) and only new funding in the current year s budget. Transfers The decrease in transfers by 53% is primarily due to transfers in the prior fiscal year for various capital projects. Debt Services The increase in debt services by 13% is due to new debt issuance. Page 29

32 WHERE THE MONEY GOES BY FUND TYPE Actual Actual EOY Estimate Budget Changes from 2017 to 2018 Fund FY FY FY FY Amount Percent General $ 106,404,263 $ 115,939,428 $ 142,995,139 $ 137,244,473 $ (5,750,666) -4% Fleet Maintenance - 954, ,136 1,079,617 90,481 9% Water 69,715,260 88,238,665 75,934,766 82,132,281 6,197,515 8% Golf 203, ,383 78, ,168 39,868 51% Airport 9,352,428 10,676,359 12,682,926 8,054,596 (4,628,330) -36% Surface Water 2,124,624 2,367,748 3,375,953 3,220,922 (155,031) -5% Solid Waste 7,282,247 7,330,844 8,028,647 8,219, ,959 2% Risk / Insurance 14,750,557 17,305,757 18,307,898 21,417,872 3,109,974 17% Capital Projects 39,285,301 35,350, ,212,584 85,338,474 (187,874,110) -69% Debt Service 26,296,415 74,651,580 37,262,009 42,296,026 5,034,017 14% Other Operating 9,617,265 7,290,593 22,319,887 17,569,507 (4,750,380) -21% Total $ 285,032,023 $ 360,293,598 $ 595,187,245 $ 406,691,542 $ (188,495,703) -32% FY Total Expenditures $406,691,542 Other Operating $17,569,507 4% Debt Service $42,296,026 11% General $137,244,473 34% Capital Projects $85,338,474 21% Water $82,132,281 20% Fleet Maintenance $1,079,617 0% Golf $118,168 0% Risk / Insurance $21,417,872 5% Airport $8,054,596 2% Surface Water $3,220,922 1% Solid Waste $8,219,606 2% CHANGES IN MAJOR FUND TYPES General is the general operating fund of the City. It provides a broad spectrum of programs and critical services such as police, fire, parks and recreation, public works and administrative services. Water provides water and wastewater services to the City. Expenditures increased by 8% due to the increased cost for water purchase and wastewater treatment. Airport expenditures decreased by 36% due to hangar improvements done in the prior fiscal year. Risk / Insurance is used to account for the City s liability, risk and employee insurance costs, which increased overall by 17%. Capital Projects are used to account for all major capital improvements that are financed by the City s general obligation bonds, revenue bonds, intergovernmental grants, developer contributions and other designated resources. The decrease in expenditures by 53% is due in large part to multi-year capital projects, which include their remaining life-to-date budget in the prior year (EOY) and only new funding in the current year s budget. Debt Service is used for the accumulation of resources for the payment of interest and principal on longterm debts. The 14% increase in expenditures is due to new issuance. Other Operating Funds are a combination of non-major governmental funds. The decrease in expenditures by 21% is due to various projects funded in the prior fiscal year for technology, athletic fields, and leasehold improvements. Page 30

33 WHERE THE MONEY GOES BY FUNCTION Actual Actual EOY Estimate Budget Changes from 2017 to 2018 Function FY FY FY FY Amount Percent General Government $ 48,606,199 $ 44,367,763 $ 93,518,178 $ 54,313,583 $ (39,204,595) -42% Police 25,846,058 27,271,302 31,303,922 35,014,282 3,710,360 12% Fire 22,668,548 25,607,962 35,159,168 31,167,775 (3,991,393) -11% Library 3,309,244 3,379,836 13,070,675 3,605,891 (9,464,784) -72% Development 32,494,463 81,858,485 42,001,617 45,333,242 3,331,625 8% Parks 12,903,680 16,483,124 46,666,469 24,406,549 (22,259,920) -48% Public Works 118,381, ,589, ,894, ,825,822 (95,068,832) -33% Airport 12,542,998 15,052,746 22,743,361 8,054,596 (14,688,765) -65% Transfers 8,279,428 12,683,271 22,829,201 11,969,802 (10,859,399) -48% Total $ 285,032,023 $ 360,293,598 $ 595,187,245 $ 406,691,542 $ (188,495,703) -32% FY Total Expenditures $406,691,542 Parks $24,406,549 6% Public Works Development $45,333,242 11% Library $3,605,891 1% Fire $31,167,775 8% Police $35,014,282 9% $192,825,822 47% General Government $54,313,583 13% Airport $8,054,596 2% Transfers $11,969,802 3% CHANGES IN MAJOR FUNCTIONS General Government The 42% decrease is primarily due to multi-year capital projects for facilities, which include their remaining life-to-date budget in the prior year (EOY). Police - The 12% increase in expenditures is due to the addition of 14 positions and annual step increases. Fire - The 11% decrease is primarily due to multi-year capital projects for fire facilities, which include their remaining life-to-date budget in the prior year (EOY). Library The 72% decrease is primarily due to multi-year capital projects for library facilities, which include their remaining life-to-date budget in the prior year (EOY). Development The 8% increase in expenditures is due to new general obligation debt payments. Parks The 48% decrease in expenditures is primarily due to multi-year capital projects for parks, which include their remaining life-to-date budget in the prior year (EOY). Public Works The 33% decrease is primarily due to multi-year capital projects for streets and utilities, which include their remaining life-to-date budget in the prior year (EOY). Airport The 65% decrease is primarily due to multi-year capital projects for the airport, which include their remaining life-to-date budget in the prior year (EOY). Transfers The 48% decrease is primarily due to a $9 million transfer from the General Fund in the prior fiscal year to be used for upcoming and future facilities capital projects. Page 31

34 PROPERTY TAX VALUATION AND TAX RATES Fiscal Assessed Percent of Average M&O Rate I&S Rate Tax Rate Average Year Valuation Increase Home Value Per $100 Per $100 Per $100 Property Tax $ 10,540,361, % $ 211, $ 1, ,696,226, % 209, , ,673,459, % 207, , ,739,495, % 207, , ,000,258, % 207, , ,871,016, % 217, , ,408,259, % 240, , ,200,173, % 270, , ,108,814, % 299, , ,446,888, % 324, ,754 Property Value and Tax Rate $ $ Billion $15 $ $5 $ $10.5 $10.7 $10.7 $10.7 $11.0 $11.9 $13.4 $15.2 $17.1 $ Assessed Valuation Tax Rate $0.70 $0.60 $0.50 $0.40 $0.30 $0.20 $0.10 $0.00 Tax Rate Maintenance & Operations Rate (M&O) Debt Rate - Interest & Sinking (I&S) M&O Rate I&S Rate Page 32

35 MAJOR REVENUE SOURCES PROPERTY TAX The City s property tax is levied based on appraised value of property as determined by the Collin County Appraisal District. The Collin County Tax Office bills and collects the property taxes for the City. The property tax rate for fiscal year is $ per $100 assessed valuation, which consists of $ for operating and maintenance cost recorded in the General Fund and Tax Increment Reinvestment Zone (TIRZ) Funds and $ to fund principal and interest payments on bond indebtedness recorded in the General Obligation Debt Service Fund. The property tax rate was reduce by over three cents from the fiscal year rate of $ OUTLOOK Total property tax revenues increased by $10.1 million or 11.1% in fiscal year primarily as a result of a 12.6% increase in certified values and new properties added. Property tax revenues for fiscal year are projected to increase by 5.8%, which is based on the certified tax roll from the appraisal district. The increase for future years will continue rise due to an increase in population, property valuations and development. MAJOR INFLUENCES Factors affecting property tax revenues include population, development, property value, tax rate and tax assessor appraisal. Fiscal General Fund Debt Service Percent Year & TIRZ Funds * Fund Total of Change $ 43,778,787 $ 19,053,706 $ 62,832, % ,872,597 19,087,842 62,960, % ,675,704 19,041,756 62,717, % ,561,770 19,632,748 64,194, % ,812,682 19,440,253 66,252, % ,813,308 19,549,269 70,362, % ,131,185 22,824,488 79,955, % ,954,491 26,716,156 90,670, % ,049,214 29,681, ,731, % ,678,954 31,942, ,621, % * Tax Increment Reinvestment Zones (TIRZ) were established in 2010 (TIRZ 1-Town Center & TIRZ 2- Airport). TIRZ Funds were set up in 2012 to account for property tax revenues collected in the zones. Millions $120 $100 $80 $60 $40 $20 $0 Property Tax Revenues $30 $32 $27 $23 $19 $19 $19 $20 $19 $20 $44 $44 $44 $45 $47 $51 $57 $64 $71 $ General Fund & TIRZ Funds * Debt Service Fund Page 33

36 SALES TAX The City imposes a local option sales tax of 2% on all retail sales, leases and rentals of most goods, as well as taxable services. Out of the 2%, 1% is for general purposes and is recorded in the General Fund and Tax Increment Reinvestment Zone (TIRZ) Funds, 0.5% is for economic development and considered as revenue for the McKinney Economic Development Corporation. The remaining 0.5% is for community development and is considered as revenue for the McKinney Community Development Corporation. OUTLOOK Sales tax revenues increased over the prior year by $1.3 million or 5.1% in the General Fund and TIRZ funds as a result of increased retail sales and population growth. Sales tax growth is projected using a forecast matrix, which is heavily weighted by the five-year average. MAJOR INFLUENCES Factors affecting sales tax revenues include population, retail sales, economy and consumer price index. Fiscal General Fund Percent Economic Community Year & TIRZ Funds * of Change Development ** Development ** Total $ 16,310, % $ 8,155,285 $ 8,155,285 $ 32,621, ,135, % 8,067,609 8,067,609 32,270, ,202, % 8,101,418 8,101,418 32,405, ,519, % 8,759,753 8,759,753 35,039, ,401, % 9,700,659 9,700,659 38,802, ,150, % 10,075,479 10,075,479 40,301, ,636, % 10,818,246 10,818,246 43,272, ,149, % 10,750,000 10,750,000 44,649, ,662, % 12,831,201 12,831,201 51,324, ,964, % 13,482,272 13,482,272 53,929,088 * Tax Increment Reinvestment Zones (TIRZ) were established in 2010 (TIRZ 1-Town Center & TIRZ 2-Airport). TIRZ Funds were set up in 2012 to account for sales tax revenues collected in the zones. ** In 1993, the citizens of McKinney approved the half-cent sales tax for Economic Development (4A Sales Tax), and in 1996, the citizens approved an additional half-cent sales tax for Community Development (4B Sales Tax). Millions $30 $25 $20 $15 $10 $5 $0 Sales Tax Revenues $27.0 $25.7 $23.1 $21.6 $19.4 $20.2 $17.5 $16.3 $16.1 $ Page 34

37 FRANCHISE FEES The City imposes a 4% to 5% franchise fee on utility companies for the use of right-of-ways. These include gas, electricity, telephone, fiber optics, cable television, solid waste collection, water and sewer. Franchise revenues are recorded in the General Fund. PEG cable franchise revenues are recorded in the PEG Cable Channel Fund. OUTLOOK Franchise fee revenue has shown slight growth in previous fiscal years due to population growth and increased utility gross sales. Growth is expected to flatten out in fiscal year , with only a 1.8% increase. MAJOR INFLUENCES Factors affecting franchises include population, utility gross sales, rate of charges and fluctuations in weather, which affects electricity, gas and water revenues. Fiscal Franchise Percent Year Fees * of Change $ 9,759, % ,731, % ,941, % ,113, % ,725, % ,696, % ,201, % ,580, % ,025, % ,292, % * General Fund & PEG Cable Channel Fund Franchise Fees $20 Millions $15 $10 $9.8 $10.7 $11.9 $12.1 $12.7 $13.7 $14.2 $14.6 $15.0 $15.3 $5 $ Page 35

38 LICENSES AND PERMITS Licenses and permits are required of any person or business conducting certain activities within the City. Major licenses and permits include business, building, construction, electrical, plumbing, fence, swimming pools, irrigation, alarms, signs and health related. Charges are imposed annually or per activity. OUTLOOK Building permits have seen several record setting years in a row and have been budgeted conservatively in the upcoming fiscal year in anticipation of slowing development. Therefore, overall licenses and permits are projected to decrease by 14.8% for fiscal year MAJOR INFLUENCES Factors affecting license and permit revenues include population, development, construction, rate of charges and other activities. Fiscal Licenses & Percent Year Permits of Change $ 4,774, % ,894, % ,768, % ,288, % ,267, % ,277, % ,652, % ,624, % ,410, % ,635, % Millions $14 $12 $10 $8 $6 $4 $2 $0 Licenses & Permits $12.4 $10.7 $11.6 $10.6 $7.3 $8.3 $8.3 $4.8 $4.9 $ Page 36

39 CHARGES FOR SERVICES AND FINES GOVERNMENTAL FUNDS Charges for services in governmental funds include all fees and charges for services provided by the City such as ambulance, reports, facility rentals, parks and recreation. Fines include traffic and non-traffic fines, warrants, arrest fees, library fines and watering restriction violation charges. OUTLOOK Total revenue from fees and charges for the General Fund and other governmental funds increased by 8.7% in fiscal year and by 14.5% in fiscal year The increases are primarily due to the newly opened Apex Centre, an 80,000 square foot aquatic and fitness center. MAJOR INFLUENCES Factors affecting fees and charges include population, activities and rate of charges. Fiscal Charges for Percent Year Services & Fines of Change $ 5,495, % ,624, % ,769, % ,620, % ,348, % ,246, % ,844, % ,026, % ,807, % ,229, % Millions $12 $10 $8 $6 $4 $2 $0 Charges for Services & Fines Governmental Funds $5.5 $5.6 $5.8 $5.6 $6.3 $6.2 $7.8 $9.0 $9.8 $ Page 37

40 CHARGES FOR SERVICES AND FINES ENTERPRISE FUNDS Charges for services in enterprise funds include all fees and charges for services provided by the City such as water, wastewater, airport, solid waste, and surface water drainage fees, as well as City contributions to selffund insurance and risk. OUTLOOK Total revenues from water and wastewater will increase by 9.8% due to rate increases passed thru from NTMWD and population growth. Airport will increase 16.1% due to an increase in hangar leases and fuel sales. Solid waste will increase about 2.7% due to an increase in customers. Other enterprise funds will increase 12% due to: surface water drainage increase in rates with a new rate structure and an increase in customers, and risk/insurance increase in contributions. MAJOR INFLUENCES Major factors affecting revenues are rates of charges, population and activity levels. Fiscal Water % % Solid % Other % Year Wastewater Chg Airport * Chg Waste Chg Funds ** Chg Total $ 45,574, % $ 439, % $ 6,393, % $ 1,695, % $ 54,103, ,200, % 495, % 6,045, % 1,777, % 56,505, ,011, % 514, % 6,880, % 1,856, % 66,229, ,561, % 464, % 6,651, % 1,918, % 63,681, ,847, % 470, % 6,871, % 16,651, % 80,805, ,751, % 4,587, % 7,357, % 18,406, % 85,071, ,778, % 5,784, % 7,532, % 19,155, % 91,231, ,454, % 6,410, % 8,136, % 21,163, % 106,165, ,754, % 6,585, % 8,050, % 23,641, % 113,032, ,057, % 7,647, % 8,265, % 26,471, % 124,441,024 * FY14 purchased Airport Fixed Base Operations ** Fleet, Golf, Surface Water Drainage and Risk/Insurance Funds. The Risk/Insurance Fund was established in FY13. Millions $140 $120 $100 $80 $60 $40 $20 $0 $2 $2 $6 $6 $46 $48 Charges for Services & Fines Enterprise Funds $17 $18 $19 $2 $2 $8 $7 $7 $7 $7 $6 $57 $55 $57 $55 $59 $21 $8 $6 $24 $8 $7 $26 $8 $8 $70 $75 $ Water Wastewater Airport * Solid Waste Other Funds ** Page 38

41 INTERGOVERNMENTAL Intergovernmental revenues are grants from other governmental entities. The City receives grants for public safety, airport, drainage, streets, community housing, and community development projects. OUTLOOK Total intergovernmental revenues for fiscal year will be $7.1 million. The 78.2% decrease is due in large part to multi-year capital projects, which include their remaining life-to-date budget in the prior year (EOY). The major areas receiving intergovernmental grants in fiscal year will be public safety, community housing and community development thru federal and state grants. In an era of decreasing intergovernmental revenues, the City continues to manage budgets closely and look for alternative sources of project funding. MAJOR INFLUENCES Major factors affecting grants are availability, as well as funding from Federal, State and County government. Fiscal Percent Year Revenues of Change $ 17,321, % ,709, % ,743, % ,356, % ,751, % ,578, % ,072, % ,787, % ,350, % ,067, % Intergovernmental Revenues Millions $35 $30 $25 $20 $15 $10 $5 $0 $32.4 $24.4 $17.3 $13.7 $7.7 $9.8 $7.6 $8.1 $6.8 $ Page 39

42 TRANSFERS Transfers are transactions between funds of the primary government. They are repayments from the funds responsible for particular expenditures to the funds that initially paid for them. These repayments can include general and administrative fees, information services fees and insurance contributions. OUTLOOK Total transfer revenues for fiscal year will be $33.4 million. Fiscal year was relatively higher due to funds that were set aside to use for upcoming and future capital projects for facilities, streets, parks and airport. MAJOR INFLUENCES Major factors affecting transfers are debt, capital projects and rates of charges. Fiscal Percent Year Transfers of Change $ 20,348, % ,114, % ,700, % ,475, % ,761, % ,128, % ,660, % ,375, % ,792, % ,427, % Millions $80 $70 $60 $50 $40 $30 $20 $10 $0 Transfers $67.8 $29.1 $32.1 $32.4 $33.4 $20.3 $22.7 $24.8 $23.7 $ Page 40

43 BOND PROCEEDS Bond proceeds are amounts received from bond issuance. Bond proceeds may be different from bond issuance due to bond premiums, bond discounts and issuance costs. The City may issue General Obligation (GO) Bonds, Certificates of Obligation (CO) and Revenue Bonds (RB) to fund capital improvement projects. OUTLOOK The City has developed a five-year plan for capital improvement projects. All bond proceeds are for capital improvement projects. Details of capital improvement projects are listed at the end of the Capital Projects Funds section. Total bond proceeds for fiscal year will be $67.1 million. The increase of 43.9% is due to bond proceeds for new street construction projects. MAJOR INFLUENCES Major factors affecting bond proceeds are the amounts required for funding capital improvement projects, interest rates and bond capacity. Fiscal GO & CO Revenue Percent Year Bond Proceeds Bond Proceeds Total of Change $ 28,210,000 $ 13,270,000 $ 41,480, % ,295,000-25,295, % % ,797,248-16,797, ,944,430-27,944, % ,316,156 18,755,000 60,071, % ,724,685 5,121,888 57,846, % ,398,878 14,202,755 80,601, % ,250,000 39,390,000 46,640, % ,900,000 30,205,000 67,105, % Millions $70 $60 $50 $40 $30 $20 $10 $0 Bond Proceeds $66 $53 $41 $39 $37 $28 $25 $28 $30 $17 $19 $13 $14 $5 $7 $0 $0 $0 $0 $ GO & CO Bonds Revenue Bonds Page 41

44 CAPITAL IMPROVEMENT PROGRAM OTHER REVENUES Capital improvement program other revenues include impact fees and developer contributions. OUTLOOK Revenue from developers and other contributions will reduce upon completion of prior year projects. These revenues are relatively level at this time, and remain high with the current amount of projects. MAJOR INFLUENCES Factors affecting capital improvement other revenues are development activities, population growth and economic outlook. Fiscal Percent Year CIP Other of Change $ 8,680, % ,476, % ,548, % ,762, % ,135, % ,275, % ,021, % ,942, % ,785, % ,583, % $20 CIP Other Revenues $16.0 $14.9 $14.8 $14.6 Millions $15 $10 $5 $8.7 $3.5 $5.5 $8.8 $11.1 $7.3 $ Page 42

45 GENERAL FUND The General Fund is the general operating fund of the City. It provides for a broad spectrum of programs and critical services such as police, fire, parks and recreation, public works and administrative services. The General Fund receives a majority of funding from property and sales taxes. Fund Description and Summary Statement of Revenues & Expenditures Overview of Revenues & Expenditures General Fund Departments Page 43

46 GENERAL FUND DESCRIPTION AND SUMMARY FUND SUMMARY The General Fund is used to account for all revenues and expenditures not accounted for in other designated funds. It receives a greater variety and amount of revenues, and finances a wider range of governmental activities than any other fund. The General Fund is primarily supported by property tax, sales & use tax, franchise fees, license and permit fees, recreational charges and Municipal Court fines. General Fund expenditures support the following major functions of the City: public safety, development services, public works, parks, library and administration. During the budget process, the General Fund receives significant review from City staff, City Council and citizens. Since the General Fund supports the largest number of critical issues and services affecting the community, from establishing a tax rate, to determining essential City services and quality of life, it is viewed as the backbone of public service. CONCLUDING FISCAL YEAR FINANCIAL PERFORMANCE Revenues for fiscal year in the General Fund are estimated to total $142.6 million, which is $14.9 million or 12% more than revenues received during the fiscal year. Property tax revenues in the General Fund increased by $6.8 million or 11% in fiscal year primarily a result of a 12.6% increase in certified values. Sales tax revenues increased $2.2 million or 10% in the General Fund in fiscal year as a result of increased retail sales and population growth. Miscellaneous revenues increased by $5.5 million or 123% due to a legal settlement. Expenditures for fiscal year in the General Fund are estimated to be $142.9 million, which is $27 million (23%) more than the actual expenditures in fiscal year The increase is due to the addition of 29 new positions, expanded total programmed services, new economic incentives, athletic field refurbishments, street reconstructions, and a transfer of $9 million in fiscal year for upcoming and future facilities capital projects. Fund Balance The difference in revenues and expenditures, combined with a beginning fund balance, contribute to an estimated ending fund balance for fiscal year of $50.8 million, which is $10.8 million more than the original fund balance budgeted for fiscal year FISCAL YEAR BUDGET Revenues for fiscal year are expected to total $137.2 million, which represents a decrease of $5.3 million or 3.8% from fiscal year end-of-year estimate. The overall decrease is primarily due to a legal settlement received in the prior year. Revenue categories for fiscal year are budgeted conservatively; however revenue increases are expected from property tax, sales tax, franchise fees and interest income. The estimated taxable value for the City of McKinney increased to $19.4 billion, a 13.7% increase. The total tax rate for fiscal year was decreased by over three cents to $ for every $100 assessed value. Expenditures for fiscal year are projected to be $137.2 million, which is a decrease of $5.7 million or 4% over fiscal year end-of-year estimate. The overall decrease is primarily due a transfer of $9 million in the prior fiscal year to be used for upcoming and future facilities capital projects. The budget added 41.5 new positions and expanded total programmed services. The majority of these staffing and service level increases are to meet the demands of our growing population, increased development, and our City s vibrant growing economy. Fund Balance After expenditures and transfers to other funds, the budget projects an ending fund balance of $50.8 million, which is identical to the fiscal year end-of-year estimate. The fund balance, 37% of expenditures, exceeds the 25% reserve requirement governed by the City s financial policies. Page 44

47 STATEMENT OF GENERAL FUND REVENUES Original End-of-Year Adopted % of Chg Actual Actual Budget Estimate Budget EOY 17/ FY FY FY FY FY Bud 18 BEGINNING FUND BALANCE $ 33,381,611 $ 39,463,563 $ 39,983,221 $ 51,183,337 $ 50,802, % Taxes Property Taxes 57,078,521 63,437,519 70,122,655 70,244,914 73,981, % Sales & Use Taxes 20,417,985 22,172,572 21,885,000 24,410,000 25,675, % Total Taxes 77,496,506 85,610,091 92,007,655 94,654,914 99,656, % Franchise Fees 13,767,129 14,162,262 14,292,000 14,615,000 14,867, % Licenses & Permits Business Licenses and Permits 1,249,998 1,311,746 1,103,500 1,242,800 1,247, % Building Permits 6,304,299 7,203,643 5,200,000 8,600,000 6,800, % Engineering Inspections 2,272,939 2,225,306 1,700,000 1,700,000 1,700, % Police/Fire Alarm Permits 710, , , , , % Total Licenses & Permits 10,537,838 11,484,965 8,693,500 12,252,800 10,477, % Charges and Fines General Government 959,691 1,448,782 1,445,300 1,466,300 1,435, % Public Safety 2,524,099 3,220,186 2,610,800 2,510,000 2,506, % Recreation 773, , , , , % Fines 1,922,241 1,914,593 2,146,700 1,893,500 1,901, % Total Charges and Fines 6,179,275 7,305,688 6,982,800 6,568,900 6,535, % Other Revenues Intergovernmental 637, , , , , % Interest Income 198, , , , , % Contributions & Donations 16,889 27,021 53,000 33,000 25, % Sale of Property & Miscellaneous 524,075 4,509, ,000 10,058, , % Total Other Revenues 1,376,533 5,744,622 2,293,097 11,770,452 2,875, % Total Revenues 109,357, ,307, ,269, ,862, ,412, % Transfers 3,248,219 3,349,443 2,751,968 2,751,968 2,831, % Total Revenues and Transfers $ 112,605,500 $ 127,657,071 $ 127,021,020 $ 142,614,034 $ 137,244, % Page 45

48 STATEMENT OF GENERAL FUND EXPENDITURES Original End-of-Year Adopted % of Chg Actual Actual Budget Estimate Budget EOY 17/ FY FY FY FY FY Bud 18 General Government City Council $ 99,106 $ 64,199 $ 98,329 $ 98,329 $ 113, % City Manager 1,397,010 1,492,005 1,597,067 1,629,647 1,578, % Organizational Dev & Perf Mgmt * , ,200 Budget , , , % Human Resources 1,333,747 1,425,060 1,743,679 1,832,551 1,792, % City Secretary 488, , , , , % Municipal Court 1,082,145 1,613,396 1,601,487 1,620,564 1,669, % Communications & Marketing 1,153,945 1,091,976 1,318,797 1,316,657 1,360, % Housing & Community Development 263, , , , , % Community Events - 63, , , , % Financial Services 2,448,793 2,583,533 2,425,907 2,545,806 3,126, % Purchasing 648, , , , , % Information Technology 6,261,260 7,101,530 8,133,151 8,262,575 9,172, % Legal 1,792,021 2,079,735 2,147,640 2,156,555 2,307, % Non-Departmental 2,962,793 2,172,069 1,873,618 5,496,031 2,273, % Total General Government 19,931,483 21,109,500 23,442,793 27,397,133 26,385, % Public Safety Police 25,386,104 27,101,180 31,138,083 30,743,386 34,234, % Fire 22,470,365 23,995,570 27,643,279 27,374,239 28,311, % Total Public Safety 47,856,469 51,096,749 58,781,362 58,117,625 62,546, % Development Services Development Services 619, , , , , % Planning 1,604,369 1,845,040 1,746,719 2,005,035 1,670, % Engineering 2,769,499 2,825,763 3,349,525 3,482,887 3,837, % Building Inspections 2,250,567 2,454,207 2,587,677 2,556,289 2,904, % Code Compliance 1,760,140 1,673,071 2,070,842 2,060,763 2,253, % Total Development Services 9,003,983 9,392,253 10,519,137 10,854,013 11,480, % Public Works Public Works Administration 566, , , , , % Fleet Services ** 687, , Facility Maintenance 1,956,785 2,110,093 2,157,879 2,309,699 2,573, % Street & Traffic Control 8,212,955 8,013,569 8,873,069 9,050,212 9,224, % Total Public Works 11,423,547 10,786,792 11,634,436 11,965,484 12,244, % Parks and Library Parks & Recreation 7,240,470 8,180,085 8,890,380 9,184,508 9,943, % Library 3,237,741 3,353,162 3,415,715 3,472,175 3,549, % Total Parks and Library 10,478,211 11,533,247 12,306,095 12,656,683 13,492, % Transfers 7,710,570 12,020,886 10,337,198 22,004,201 11,094, % Total ENDING Expenditures FUND BALANCE & Transfers $ 106,404,263 $ 115,939,428 $ 127,021,020 $ 142,995,139 $ 137,244, % Net Increase/(Decrease) 6,201,237 11,717,643 - (381,105) - Adjustment (119,285) 2, ENDING FUND BALANCE $ 39,463,563 $ 51,183,337 $ 39,983,221 $ 50,802,232 $ 50,802, % * New department created in FY ** Fleet Services moved from General Fund to Fleet Maintenance Fund in FY Page 46

49 OVERVIEW OF GENERAL FUND REVENUES FY EOY Estimate FY Adopted Budget Transfers $2,751,968 2% Others $11,770,452 8% Charges & Fines $6,568,900 5% Property Taxes $70,244,914 49% Sales Taxes $24,410,000 17% Transfers $2,831,630 2% Others $2,875,739 2% Charges & Fines $6,535,900 5% Property Taxes $73,981,604 54% Sales Taxes $25,675,000 19% Licenses & Permits $12,252,800 9% Franchise $14,615,000 10% Licenses & Permits $10,477,600 7% Franchise $14,867,000 11% TAXES Total tax revenues for fiscal year are projected to increase by $5 million or 5.3% over fiscal year end-of-year estimate. Revenues from taxes include Property Tax and Sales & Use Tax. Property Tax is assessed on real and personal property, established by ordinance, and supplies 54% or $73,981,604 of fiscal year General Fund revenues. Property Tax revenues for fiscal year are projected to increase by $3.7 million or 5.3% over fiscal year end-of-year estimate based on the appraisal district s certified tax roll. Sales and Use Tax consists of Sales and Mixed Beverage Taxes. Taxes are collected by the state from the sale of goods and services. The General Fund receives 1% of taxable sales within the City. Sales and Use Taxes represent 19% or $25,675,000 of fiscal year General Fund revenues. These revenues are being budgeted conservatively using a forecasting matrix, which is heavily weighted on the five-year average. Sales and Use Tax revenues are projected to increase by $1.2 million or 5.2% over fiscal year end-of-year estimate. FRANCHISE FEES Total franchise fees for fiscal year are projected to increase by $252,000 or 1.7% over fiscal year end-of-year estimate. These revenues are being budgeted conservatively and are technically flat for fiscal year Franchise Fees are collected from utility companies for right-of-way usage. Top three (non-city) franchise payments expected from: o Oncor Electric $3.1 million o CoServ Electric $2.9 million o Atmos Gas $1.2 million Page 47

50 LICENSES AND PERMITS Total Licenses and Permits for fiscal year are projected to decrease by $1.7 million or 14.5% as compared to fiscal year end-of-year estimate. These revenues are being budgeted conservatively. Building Permits have seen several record setting years and have been budgeted conservatively in the upcoming year in anticipation of slowing development. Therefore, they are projected to decrease by $1.8 million from fiscal year end-of-year estimates. Other fees included in licenses and permits are inspection of engineering, electrical, plumbing and mechanical installations, as well as police/fire alarm permits. CHARGES AND FINES Total Charges and Fines for fiscal year are projected to decrease by $33,000 or 0.5% from fiscal year end-of-year estimate. These revenues are being budgeted conservatively and are technically flat for fiscal year Charges include a range of fees the City charges for services provided to residents and businesses. These charges are imposed as a result of public use, such as ambulance services, recreational services, facility rentals and other types of services. Fines are from Municipal Court for Class C misdemeanor violations and library fines. OTHER REVENUES Total Other Revenues for fiscal year are projected to decrease by $8.9 million or 75.6% as compared to fiscal year end-of-year estimate, due to a legal settlement received in the prior year. TRANSFERS Total Transfers for fiscal year are projected to increase by $79,662 or 2.9% compared to fiscal year end-of-year estimates. The Water and Wastewater, Golf Course, Surface Water Drainage, Solid Waste, Hotel/Motel and TIRZ Funds are charged administrative fees. These fees are recorded as transfers. Page 48

51 OVERVIEW OF GENERAL FUND EXPENDITURES FY EOY Estimate FY Adopted Budget Transfers $22,004,201 15% Parks & Library $12,656,683 9% Public Works $11,965,484 8% Development $10,854,013 8% General Govt $27,397,133 19% Police $30,743,386 22% Fire $27,374,239 19% Transfers $11,094,802 8% Parks & Library $13,492,318 10% Public Works $12,244,761 9% Development $11,480,401 8% General Govt $26,385,797 19% Police $34,234,748 25% Fire $28,311,646 21% GENERAL GOVERNMENT Total General Government for fiscal year decreased by $1 million or 3.7% as compared to fiscal year end-of-year estimates. The overall decrease is primarily due to an economic incentive that was paid in the prior fiscal year. New or increased major budget items for fiscal year include: COMMUNICATIONS & MARKETING Part-time Video Producer $37,435 ORGANIZATIONAL DEVELOPMENT & PERF. MGMT. Training & Talent Development Program $75,300 Learning Management System $39,000 HUMAN RESOURCES Human Resources Specialist $63,651 FINANCE Collin Central Appraisal District $725,000 Accounting Technician $52,917 LEGAL Legal Fees $2,150,000 INFORMATION TECHNOLOGY Software Maintenance $2,072,324 Hardware Maintenance $625,100 New hardware/software $98,615 Desktop Support Technician $70,781 Five-year Strategic Plan $60,000 Records Management Specialist $42,042 NON-DEPARTMENTAL Economic Incentives $1,318,740 Grants to Community $419,400 Copier/Printer Lease $215,000 Page 49

52 PUBLIC SAFETY Public Safety had an overall increase of $4.4 million or 7.6% as compared to fiscal year end-of-year estimates. New and increased major budget items for fiscal year include: POLICE Added fourteen (14) new positions $1,722,624 Pay Plan Adjustment & Step Increases $607,407 Motorola Radio Upgrade $215,027 Taser Replacement $159,051 FIRE Added four (4) new positions $694,345 Pay Plan Adjustment & Step Increases $538,356 Station Alerting System $853,394 Outdoor Warning Sirens $122,400 Cot Replacement $78,540 Modems for Heart Monitors $14,213 DEVELOPMENT SERVICES Development Services had an overall increase of $626,388 or 5.8% as compared to fiscal year end-ofyear estimates. New major budget items for fiscal year include: DEVELOPMENT SERVICES Development Services Analyst $68,118 PLANNING Planner II $80,727 ENGINEERING Two (2) Construction Inspectors $186,624 CODE SERVICES Animal Control Officer $115,304 BUILDING INSPECTIONS Two (2) Combination Building Inspectors $189,322 Plans Examiner $70,141 Page 50

53 PUBLIC WORKS Public Works had an overall increase of $279,277 or 2.3% as compared to fiscal year end-of-year estimates. New and increased major budget items for fiscal year include: PUBLIC WORKS ADMINISTRATION Public Works Analyst $68,118 FACILITY MAINTENANCE Two (2) Maintenance Specialists $151,151 Ford F-250 with Utility Bed $35,350 PARKS AND LIBRARY Parks and Library had an overall increase of $835,635 or 6.6% as compared to fiscal year end-of-year estimates. New major budget items for fiscal year include: PARKS AND RECREATION Added nine (9) new positions $376,569 Motorola Radios $82,200 Insecticide and Fertilizer $70,000 Verticutter Tractor Attachment $45,000 LIBRARY Catalogs and books $427,000 TRANSFERS Transfers from the General Fund had an overall decrease of $10.9 million or 49.6% as compared to fiscal year end-of-year estimates. The overall decrease is primarily due to a transfer in the prior fiscal year to fund upcoming and future facilities capital projects. Transfers from the General Fund to other funds for fiscal year include: Capital Equipment Replacement Fund for fleet, roofing, HVAC, and renovations $4,421,684 Risk/Insurance Fund for risk program charges $1,446,830 Street Construction Fund for various street projects $3,000,000 Technology Improvement Fund for upcoming projects $500,000 Airport Fund for operations $413,000 Main Street Fund for program staffing $240,000 OPEB Fund for other post-employment benefits liability $1,000,000 Grant Fund for City-match of VOCA Grant (Victim of Crime Advocate) $17,096 Urban Transit District Fund for City s contribution $56,192 Page 51

54 CITY COUNCIL FY Accomplishments: Engaged with a master developer to further the development of the downtown 9-acre site Renewed public transit operations within McKinney and the McKinney Urbanized Area Supported passage of a shared police and fire training facility on the Collin College campus Added an additional parking garage to downtown McKinney FY Objectives: MISSION STATEMENT The mission of the City of McKinney, as defined by its Core Businesses, is to: provide essential utility services for daily living; protect people and Continue to provide policy direction for major economic development deals Provide guidance for 10-Year Capital Improvement and Operating Plans Maintain enhanced partnerships with MCDC, MEDC, and the City Continue providing direction and support to successfully attain the 2017 City Council Strategic Goals property, making a safe community; respond to emergency situations; manage traffic flow and road system; plan McKinney s future development; provide leisure and recreational opportunities; support economic expansion; preserve the McKinney Character our heritage; and serve as a community information and resource center. Page 52

55 CITY COUNCIL Actual Actual Original EOY Estimate Adopted EXPENDITURES FY FY FY FY FY Personnel $ 22,822 $ 35,640 $ 34,879 $ 34,879 $ 34,879 Supplies 17,396 15,079 17,850 17,850 17,850 Maintenance 32, Services/Sundry 26,705 13,479 45,600 45,600 60,700 Capital Total $ 99,106 $ 64,199 $ 98,329 $ 98,329 $ 113,429 NO EMPLOYEES IN THIS DEPARTMENT Page 53

56 CITY MANAGER S OFFICE FY Accomplishments: Rebranded and continued to develop the Southgate site Established a new consumer-based health plan Established various leadership trainings for employees Secured development of regional PACCAR facility Continued semi-annual Town Hall meetings with City Manager and employees Developed the employee core values of Respect, Integrity, Services, and Excellence (R.I.S.E.) Successfully negotiated Meet & Confer agreements with both the Fire and Police Associations Maintained sixth consecutive structurally balanced budget Opening of the APEX Centre FY Objectives: Evaluate the City Council Strategic Plan Further develop the City s Performance Management Program Further develop the Executive Leadership Team Further development of Southgate site Evaluate and develop Capital Improvements Program that is consistent with projected debt capacity Develop Legislative Agenda for the 86 th Texas Legislative Session MISSION STATEMENT The City Manager serves under the direction of the City Council and is responsible for making recommendations to the Council concerning programs and policies and developing methods to ensure the effective and efficient operation of City services. The City Manager s Office coordinates and administers the implementation of policies, procedures and ordinances that will provide for the sustainable, managed growth of the City. Page 54

57 CITY MANAGER'S OFFICE Actual Actual Original EOY Estimate Adopted EXPENDITURES FY FY FY FY FY Personnel $ 1,042,362 $ 1,090,383 $ 1,521,464 $ 1,493,394 $ 1,495,271 Supplies 14,189 93,023 14,615 45,765 14,065 Maintenance 50 3, ,097 - Services/Sundry 340, ,880 60,391 70,391 69,496 Capital Total $ 1,397,010 $ 1,492,005 $ 1,597,067 $ 1,629,647 $ 1,578,832 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY City Manager D Deputy City Manager D Assistant City Manager D Director of Strategic Services + D Internal Auditor Assistant to City Manager Executive Office Supervisor Executive Assistant to City Manager Staff Assistant Temporary Clerical (Part-time.5 FTE) T Reclassed and moved to Organizational Development & Perf Mgmt FY Total Page 55

58 ORGANIZATIONAL DEVELOPMENT & PERFORMANCE MANAGEMENT FY Accomplishments: Department established at end of fiscal year MISSION STATEMENT FY Objectives: Finalize a city-wide employee engagement survey; share findings with all staff; then work with directors to develop strategies to improve engagement at all levels Introduce the High Performance Organization (HPO) methodology to the City, starting initially with senior staff, to foster a philosophical change that will lead to leadership at all levels across the organization Introduce an internal Lean Six Sigma-based Black Belt Process Improvement Training Program for front line staff, patterned after the Denver Peak Academy, which developed a tailored program exclusively focused on more efficient operations in municipal government We help staff and leadership achieve greater success by fostering a values-based culture that promotes continuous learning, innovation, growth and data-based decisionmaking. Partner with staff and leadership from each department to ensure we capture and report accurate and relative, internal and external, key performance indicators to support our values and strategic priorities Provide separate, customized 6-month Leadership Academy training courses for approximately 40 of the city s supervisors and managers, drawing attendees from across all departments Working in partnership with key departments, evaluate options and then purchase our first Learning Management System that will track, record and analyze all levels of training across the city Ensure the above Learning Management System includes 100 or more technical, soft skill and compliance training courses we can offer all City of McKinney employees Establish an employee certification program, working in partnership with a professor from Southern Methodist University, allowing the city to grant level one certification in areas relating to Conflict Management and other areas, following completion of a series of related and integrated workshops Establish a cross-functional Performance Management Leadership Team to improve tracking and reporting processes and evaluate improvements to our performance management system Page 56

59 ORGANIZATIONAL DEVELOPMENT & PERFORMANCE MANAGEMENT Actual Actual Original EOY Estimate Adopted EXPENDITURES FY FY FY FY FY Personnel $ - $ - $ - $ 68,017 $ 369,751 Supplies ,800 Maintenance Services/Sundry , ,649 Capital Total $ - $ - $ - $ 82,717 $ 544,200 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Director of Organizational Dev. & Perf. Mgmt + D Performance Manager Training Administrator Moved from City Manager's Office and reclassed FY Moved from Human Resources FY Total New division added in FY Page 57

60 BUDGET FY Accomplishments: Awarded the Government Finance Officers Association (GFOA) Distinguished Budget Presentation Award for the high standard and level of the annual budget document Maintained a General Fund balance reserve of 25% Maintained a Water Wastewater Fund balance reserve of 90 days Created timely Budget reports which are accessible on the internet to departments, management, Council, and the public Created and adopted City s 10 year financial plan for General Obligation Debt and General Fund Operations MISSION STATEMENT Provide the City with a zero base General Fund budget, that is fiscally responsible and which does not compromise the fiscal integrity of the City. FY Objectives: Maintain the high standard and level of the annual budget document for obtaining GFOA Distinguished Budget Presentation Award Update financial policies and procedures Create timely Budget reports which are accessible on the internet to departments, management, Council, and the public Maintain a General Fund balance reserve of 25% on expenditures Maintain a Water & Wastewater Fund balance reserve of 90 days Page 58

61 BUDGET Actual Actual Original EOY Estimate Adopted EXPENDITURES FY FY FY FY FY Personnel $ - $ - $ 423,905 $ 300,451 $ 297,920 Supplies - - 8,780 8,330 5,700 Maintenance Services/Sundry ,920 12,920 14,670 Capital Total $ - $ - $ 446,086 $ 322,182 $ 318,290 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Senior Financial Analyst Financial Analyst Moved from Financial Services FY Total PERFORMANCE MEASURES FY 2014 Actual FY 2015 Actual FY 2016 Actual FY 2017 Estimate FY 2018 Target Budget Appropriations General Fund 111,838, ,404, ,939, ,995, ,244,473 Water & Wastewater Fund 60,023,170 69,715,260 88,238,665 75,934,766 82,132,281 Maintain Fund Balance General Fund (Benchmark 25%) 29.8% 37.1% 44.1% 35.5% 37.0% Water & Wastewater Fund (Benchmark 90 days of reserve) Budget Transfers Transfers - All Funds 1, Starting in FY 17 - Benchmark 5% reduction in budget transfers Page 59

62 HUMAN RESOURCES FY Accomplishments: Developed monthly workshops, training programs for supervisors and managers, and implemented safety training and a train the trainer defensive driving program Updated personnel policies Coordinated City Manager s organizational values initiative Implemented New Employee Orientation program Co-hosted two hiring events with the opening of the APEX Centre, and hired a record number of employees for summer recreational programs Completed Phase II implementation of online performance module by expanding program to more departments Completed a comprehensive audit of city property and content values and the employment process to ensure compliance Enhanced wellness programs Implemented Predictive Index (skills and behavior assessment tool) for management and executive hiring Formed a safety committee and developed a city-wide safety manual Formed an employee benefits advisory committee Completed an actuarial and cost allocation analysis for worker s compensation Conducted a market review of pay plans and benchmark to market at the City of McKinney compensation philosophy Implemented a citywide volunteer management program Implemented a senior leader development program FY Objectives: Implement tiered training and employee development program Conduct HIPAA and ACA compliance audit Evaluate the deferred compensation plans and plan governance and due diligence structure Implement citywide safety fair Complete RFP for city commercial insurances Introduce a Health Savings Account option Complete final phase of online performance module Revamp the hiring processes Host a retirement summit for employees Introduce a citywide safety fair Implement organizational values and complete values-integration Partner with I.T. to begin Laserfiche conversion of HR files MISSION STATEMENT We champion our City s strategic goals; We embrace and model our organizational core values; We select and develop highly competent staff and servant-leaders; We care for, support, respect and help our coworkers and customers; We are not afraid to think differently and constantly look for better ways to do things; We never lose sight of why we are here - to help make McKinney a better place to live, work and raise a family. Page 60

63 HUMAN RESOURCES Actual Actual Original EOY Estimate Adopted EXPENDITURES FY FY FY FY FY Personnel $ 758,871 $ 827,107 $ 1,056,794 $ 1,031,566 $ 1,121,906 Supplies 87,924 61,280 82, ,158 98,515 Maintenance Services/Sundry 486, , , , ,713 Capital ,690 - Total $ 1,333,747 $ 1,425,060 $ 1,743,679 $ 1,832,551 $ 1,792,615 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Director of Human Resources D Human Resources Manager Compensation Administrator HR Trainer Benefits Administrator Human Resources Analyst Human Resources Specialist * Executive Assistant Intern T Human Resources Representative I * Position(s) added FY Moved to Organizational Development & Perf Mgmt FY Total PERFORMANCE MEASURES FY 2014 Actual FY 2015 Actual FY 2016 Actual FY 2017 Estimate FT new hires that leave in first year of employment 13% 25% 22% 14% 15% Employees completing onsite health screening 77% 64% 70% 65% 75% Total Wellness program participation 85% 54% 57% 90% 90% FY 2018 Target 35% 30% 25% 20% 15% 10% 5% 0% 13% 25% Quality Hires 22% FY14 FY15 FY16 FY17 Estimate 14% 15% FY18 Target FT new hires that leave in first year of employment 100% 80% 60% 40% 20% 0% 85% Wellness Program Participation 54% 57% FY14 FY15 FY16 FY17 Estimate 90% 90% FY18 Target Significant Budget Item(s) Added one HR Specialist $63,651 Page 61

64 CITY SECRETARY FY Accomplishments: Conduct May, 2017 City Council Election and June Run-Off Election Administer oaths of office to all newly appointed Board and Commission members, newly Elected City Council members, and new and promoted Fire Department personnel. Conduct mandatory open government training for all newly appointed Board and Commission Members and newly elected City Council Held a successful annual free shred day on April 8 for all residents Work in collaboration with the Information Technology Department on a city wide training for records management to incorporate both digital and paper documents. Processed over 100 Board and Commission Applications Conducted mandatory open government training for all newly appointed Board and Commission Members Organized and scheduled Board and Commission appointments and training Continued records management program with destruction of documents allowed by law and on-site storage of permanent documents Destroyed boxes of City records according to the City s Record s Management Program MISSION STATEMENT To maintain the safekeeping and retrieval of official documents, administer city elections and provide support services equally and impartially to all customers with professionalism and efficiency. The City Secretary s Office is responsible for keeping, recording and preserving the history of the City of McKinney and is the FY Objectives: Administer oaths of office to all newly appointed Board and Commission members Conduct mandatory open government training for all newly appointed Board and Commission Members Continued records management program with destruction of documents allowed by law and on-site storage of permanent documents Schedule annual free shred day in the Spring for all residents Work in collaboration with the Information Technology Department on a city wide training for records management to incorporate both digital and paper documents. Increase the number of first time Board and Commission applicants custodian of all the papers and records of the council proceedings. The City Secretary s Office strives to exceed customer expectations through open and genuine interaction. Page 62

65 CITY SECRETARY Actual Actual Original EOY Estimate Adopted EXPENDITURES FY FY FY FY FY Personnel $ 353,851 $ 354,891 $ 363,614 $ 363,016 $ 379,722 Supplies 2,107 2,317 2,460 2,460 2,460 Maintenance Services/Sundry 132,389 46,813 85,287 85,287 81,767 Capital Total $ 488,347 $ 404,021 $ 451,361 $ 450,763 $ 463,949 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY City Secretary D Assistant City Secretary Records Management Specialist Total PERFORMANCE MEASURES % of Customer Service/Open Record requests completed within 10 business days % of Council Ordinances and Resolutions prepared for signature within 3 days after passage. FY 2014 Actual FY 2015 Actual FY 2016 Actual FY 2017 Estimate FY 2018 Target 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% Page 63

66 MUNICIPAL COURT FY Accomplishments: MISSION STATEMENT Processed 13,661 new cases Served 16,837 citizens at the customer service windows We are committed to Participated in November 2016 Court Week activities: mock trial, traffic safety initiatives, staff appreciation and team building achieving excellence in Participated in 2017 state-wide warrant round-up, collected serving our customers $80,587 in revenue and cleared 494 outstanding warrants Hired two Deputy City Marshals, making the warrant division fully while diligently executing staffed for the first time in two years an effective and impartial Implemented weekend prisoner transports Incorporated the required changes to the Collection Improvement administration of justice. Program established by the Office of Court Administration Successfully worked with McKinney Police Department to purchase, install, and implement new e-ticket writers Coordinated and hosted our first Texas Court Clerks Association (TCCA) training event where several members of our staff provided training to over 30 TCCA members Established relationships within the community by networking with Collin County Court, City of Hurst, City of Plano, etc. Entered into contract with MVBA collection agency and implemented software modifications to automate the data transfer process FY Objectives: Work closely with software consultant to build software requirements, select software vendor and implement new court collection software Continuously review the court s website to ensure it is user friendly Promote Traffic Safety Initiatives during Municipal Court Week and throughout the year Continue to participate in state-wide warrant round-ups Continue to foster relationships with other organizations to work towards improving best practices and establish additional outside resources Transition to a court of record Establish benchmarks in each division that are aligned with the court s Key Performance Indicators (KPIs) Develop and implement changes that will help us meet our Strategic Goals: 1) Increase the collection rate by 75% 2) Increase the average number of juror responses to 12 jurors per jury trial Obtain training and certification through Texas Department of State Health Services in order to become a Texas Youth Tobacco Awareness Program (TYTAP)/Alcohol Education Program for Minors (AEPM) provider Page 64

67 MUNICIPAL COURT Actual Actual Original EOY Estimate Adopted EXPENDITURES FY FY FY FY FY Personnel $ 919,841 $ 1,282,967 $ 1,411,569 $ 1,370,655 $ 1,480,923 Supplies 17,910 34,556 40,973 38,253 36,325 Maintenance 13,878 16,917 21,620 21,620 21,616 Services/Sundry 130, , , , ,470 Capital - 144,658-63,211 - Total $ 1,082,145 $ 1,613,396 $ 1,601,487 $ 1,620,564 $ 1,669,334 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Municipal Court Judge D Municipal Court Administrator City Marshal Municipal Court Supervisor Juvenile Case Manager Deputy City Marshal Executive Assistant (Part-time.5 FTE) 9B Judicial Clerk Deputy Court Clerk Staff Specialist Parking Enforcement Officer (Part-time.5 FTE) 5B Marshals moved to Police Department in FY 13-14, then back to Municipal Court in FY Total PERFORMANCE MEASURES FY 2014 Actual FY 2015 Actual FY 2016 Actual FY 2017 Estimate FY 2018 Target Cases Docketed within 60 days 80% 99% 97% 98% 98% Enter Tickets within 3 days of receipt 95% 97% 98% 99% Collection Rate 70% 73% 75% 77% Average age of terminated cases (days) Number of Warrants issued 4,973 3,986 3,309 3,175 3,200 Number of Warrants Cleared - Marshals 4,129 3,466 3,455 3, % 95% 90% 85% 80% 75% 70% 65% 60% 80% 99% 97% 98% 99% 70% 73% 75% FY14 FY15 FY16 FY17 Estimate Cases Docketed within 60 days 77% FY18 Target Collection Rate 6,000 5,000 4,000 3,000 2,000 1, ,973 4,129 3,986 3,466 3,455 4,500 3,309 3,175 3,200 FY14 FY15 FY16 FY17 Estimate Number of Warrants issued FY18 Target Number of Warrants cleared - Marshals Page 65

68 COMMUNICATIONS & MARKETING FY Accomplishments: Updated and implemented the city s joint marketing and communications plan, and department work plans with partners To develop and implement Expanded the award-winning, nationally recognized brand; held roundtables and strategy meetings to collaborate on collectively the City Strategic telling the McKinney story with combined resources Communications and Served as in-house resource for all aspects of communications, Marketing plan and provide supporting nearly 30 departments and partner entities Expanded transparency initiatives to include Hot Topic Q&As and a brand and image for the addition of a Virtual Town Hall and different feedback modules City of McKinney. Serve as Completed statistically valid citizen survey Completed hundreds of media announcements, pitches, requests a central resource for and interviews, and compiled reports of coverage information from an Created well-received whiteboard videos on the budget and the overarching city and airport as part of ongoing educational series Worked with CMO to upgrade video capability in conjunction with community perspective. the AV/technical upgrades in Council Chambers Communicate with a Published high-profile community ads regionally and nationally including American Airlines, D Magazine, DMN, co-ops and trades variety of constituent Completed full web and intranet refreshes that incorporated audiences. Foster positive responsive design and more robust operating platforms for city and all partner agency sites (MEDC, MCVB, Airport, Main Street) interaction between city Launched the MCDC website on the Civic Plus platform government and the Enhanced city s digital annual report with a video annual report people it serves to instill Grew social media engagement with 25,000 Facebook, 11,000 Twitter, 21,000 households Next Door and 50,000 e-newsletter confidence and trust. Launched quarterly HOA enewsletter Prepared numerous speeches and talking points for city officials and prepared city materials and videos for the SOTC Launched #SeeMcKinneyWithMe, a behind the scenes Twitter campaign to highlight the inner workings of the city Developed 100+ campaigns, each with multiple deliverables FY Objectives: MISSION STATEMENT Implement strategic work plan with a focus on Increased engagement through social media and McKinney TV by implementing new campaigns and programs to allow citizens to receive information through a variety of communication channels Page 66

69 COMMUNICATIONS & MARKETING Actual Actual Original EOY Estimate Adopted EXPENDITURES FY FY FY FY FY Personnel $ 852,021 $ 880,693 $ 894,621 $ 893,581 $ 972,044 Supplies 35,725 30,327 78,325 69,725 80,635 Maintenance 98 11,034 13,250 13,250 5,337 Services/Sundry 251, , , , ,551 Capital 14, Total $ 1,153,945 $ 1,091,976 $ 1,318,797 $ 1,316,657 $ 1,360,567 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Director of Communications & Marketing D Communications & Media Manager Communications & Media Specialist Graphic Designer Video Producer Video Producer (Part-time.5 FTE) * 14A Website Coordinator Marketing & Advertising Coordinator Video Production Technician N * Position(s) added FY Total PERFORMANCE MEASURES FY 2014 Actual FY 2015 Actual FY 2016 Actual FY 2017 Estimate FY 2018 Target Subscribers to corporate electronic and social media outreach tools 49,000 60,000 80,000 90,000 96,000 Number of unique visits to City website 775, , , , ,000 Percent of video production requests completed within deadline 95% 95% 95% 95% 95% Thousands Electronic/Social Media Subscribers 49k 60k 80k 90k 96k Thousands 1, k City Website Unique Visits 852k 900k 925k 950k 0 FY14 FY15 FY16 FY17 Estimate FY18 Target 0 FY14 FY15 FY16 FY17 Estimate FY18 Target Significant Budget Item(s) Added one Part-time Video Producer $37,435 Page 67

70 HOUSING & COMMUNITY DEVELOPMENT FY Accomplishments: Successful program administration of Community Development Block Grant (CDBG) funds through HUD and HOME grant funds through TDHCA Coordinated City involvement and assisted with securing TDHCA funding of $16.5 million for redevelopment of McKinney Housing Authority Merritt Homes property Generated $48,750 for McKinney Housing Finance Corporation for issuance fees on Newsome Homes MISSION STATEMENT To utilize federal, state, and local public funds to enhance the quality of life for McKinney residents by providing for social FY Objectives: Continue to utilize Community Development Block Grant (CDBG) funds to leverage public resources for Economic Development and revitalization Bring traveling art exhibitions to McKinney Administer $200,000 in McKinney Arts Commission funds and provide administrative support for the Commission Maintain and develop partnerships with the business and nonprofit community to increase awareness of available programs and facilitate development of new programs Coordinate City participation in the successful redevelopment of Merritt McGowan Manor Successful program administration of Community Development Block Grant (CDBG) funds and HOME grant funds through TDHCA with no significant findings Complete Housing Needs Analysis for the City of McKinney services, affordable housing, and economic development. Page 68

71 HOUSING & COMMUNITY DEVELOPMENT Actual Actual Original EOY Estimate Adopted EXPENDITURES FY FY FY FY FY Personnel $ 250,389 $ 263,656 $ 302,473 $ 303,161 $ 330,966 Supplies 3,539 4,165 3,450 3,450 3,450 Maintenance Services/Sundry 9,967 14,092 51,496 53,996 54,196 Capital Total $ 263,895 $ 281,913 $ 357,881 $ 361,069 $ 388,928 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Housing & Community Development Manager Affordable Housing Administrator Community Services Coordinator Administrative Assistant Moved from Fund 17-CDBG Fund FY Total Page 69

72 COMMUNITY EVENTS FY Accomplishments: Facilitate regular Special Events Permit committee meetings with identified personnel representative of different departments throughout City of McKinney Increase sponsor partnerships for City of McKinney events Develop more industry-standard practices for City of McKinney events Receive and process 60 Special Event Permit applications FY Objectives: MISSION STATEMENT Provide the highest quality of excellence in public service through cooperative partnerships with a diverse community. Identify and implement practices to help reduce costs of employee overtime Research and recommend additional cost saving opportunities Help organizations offering special event activities within the City of McKinney maximize their success Develop online process for applicants Plan, sponsor, encourage and promote various events that improve the social and economic wellbeing of McKinney. Provide standards, guidance and recommendations for events held within the City of McKinney. Host professional events that are well-organized and financially accountable. Produce events that enhance the quality of life for residents and visitors. Significant Budget Item(s) Overtime Special Events $342,000 Page 70

73 COMMUNITY EVENTS Actual Actual Original EOY Estimate Adopted EXPENDITURES FY FY FY FY FY Personnel $ - $ 62,141 $ 445,724 $ 445,647 $ 451,377 Supplies - 1, Maintenance Services/Sundry Capital Total $ - $ 63,406 $ 445,724 $ 445,647 $ 451,377 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Special Events Coordinator Total New division added in FY Page 71

74 FINANCIAL SERVICES FY Accomplishments: Awarded the Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting for the 33 rd consecutive year Received an unmodified ( clean ) opinion on the financial statements and single audit Became the first city in Texas to earn all five Transparency Stars from the State of Texas Comptroller for financial transparency Facilitated a smooth financial integration of the new Apex Centre Maintained bond rating of AAA from Standard & Poor s for general obligation bonds Maintained bond rating of Aa1 from Moody s for general obligation bonds Continued the implementation of the City s first 10 year financial plan for general obligation debt and General Fund operations Completed a new water/wastewater rate study and cost allocation study FY Objectives: MISSION STATEMENT The mission of the Financial Services Department is to maintain the financial integrity of the City and to provide financial management and policies, administration, audit, and support services to City departments and other customers so that they can accomplish their goals and objectives. Maintain the high standard and level of financial reporting for obtaining GFOA Certificate of Achievement for Excellence in Financial Reporting Receive a clean opinion on the Comprehensive Annual Financial Report (CAFR) Facilitate seamless integrations with departments implementing new financial software systems (Development Services, Municipal Court) Monitor cash management practices to ensure timely billing and collections Maximize the City s return on investments in accordance with the adopted investment policies Adopt the City s first debt management policy Complete OPEB (other postemployment benefits) actuarial study Implement the Ion Wave Technologies Contract Management module for tracking City economic incentives Update Hotel Tax Ordinance to maximize City benefit within state statutes Create timely financial reports which are accessible to departments, management and Council on the internet Significant Budget Item(s) Collin County Appraisal District $725,000 Added one Accounting Technician $52,917 Page 72

75 FINANCIAL SERVICES Actual Actual Original EOY Estimate Adopted EXPENDITURES FY FY FY FY FY Personnel $ 1,591,411 $ 1,656,038 $ 1,496,554 $ 1,602,353 $ 1,871,696 Supplies 19,462 22,982 13,580 17,680 17,740 Maintenance 3,840 5,298-1, Services/Sundry 792, , , ,473 1,236,866 Capital 41, Total $ 2,448,793 $ 2,583,533 $ 2,425,907 $ 2,545,806 $ 3,126,783 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Chief Financial Officer D Director of Finance ++ D Director of Budget ++ D Senior Financial Services Manager Accounting Manager Investment and Treasury Manager Accountant, Senior Senior Financial Analyst Investment and Treasury Analyst Financial Services Support Coordinator Accountant Financial Analyst + / Payroll Coordinator Accounting Technician, Senior Executive Assistant Accounting Technician * Budget Manager S * Position(s) added in FY Moved to Budget FY Departmental reorganization FY Total PERFORMANCE MEASURES Quarterly Investment Report within: * 30 days (1 point) * 15 days (2 points) Month-End Financial Reconciliation completed within: * 10 business days (1 point) * 7 business days (2 points) FY 2014 Actual FY 2015 Actual FY 2016 Actual FY 2017 Estimate FY 2018 Target 4 points 4 points 4 points 5 points 8 points 16 points 18 points 14 points 12 points 21 points Vendors Paid Through EFT (electronic funds transfer) 53% 51% 50% 51% 53% Payroll Processed (26 pay periods) within: * 4 days (1 point) * 3 days (2 points) 42 points 39 points 46 points 40 points 50 points Page 73

76 PURCHASING FY Accomplishments: Awarded the Achievement of Excellence in Procurement Award (AEP) Awarded the Contracts and Procurement Transparency Star Implemented new Procurement Policy & Training of staff Provided departments with efficient and personalized customer service FY Objectives: MISSION STATEMENT To provide for uniformity, economy and timeliness in the acquisition of goods Encourage vendors to submit bids online Reduce/eliminate unauthorized purchases through training and accessibility Local supplier outreach initiative and services for the City of McKinney in a manner consistent with generally accepted purchasing practices and legally mandated federal, state and local statutes, ordinances and codes. Page 74

77 PURCHASING Actual Actual Original EOY Estimate Adopted EXPENDITURES FY FY FY FY FY Personnel $ 595,276 $ 659,840 $ 728,738 $ 690,309 $ 746,402 Supplies 12,592 20,112 7,565 20,165 7,250 Maintenance 283 2,737 1,961 1,961 2,970 Services/Sundry 40,270 53,967 63,805 63,605 67, Total $ 648,421 $ 736,657 $ 802,069 $ 776,040 $ 823,927 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Purchasing Manager Purchasing Supervisor Contract Administrator Buyer II Buyer I Mail Courier Contract Specialist K Total PERFORMANCE MEASURES FY 2014 Actual FY 2015 Actual FY 2016 Actual FY 2017 Estimate FY 2018 Target Maximizing Income: Online Auction Revenues $ 404,414 $ 390,000 $ 573,495 $ 325,000 $ 325,000 Value Added Procurement: Departmental Savings $ 56,073 $ 55,000 $ 87,270 $ 55,000 $ 55,000 Program Rebates (Cooperative Purchasing/Pcard Program) $ 54,334 $ 46,938 $ 78,734 $ 75,000 $ 75,000 Average days from receipt of requisition to purchase order issue % of purchase orders processed within 2 days 78% 90% 89% 92% 92% Number of formal Solicitations Number of formal Quotes % 90% 80% 70% 60% 50% 78% 90% 89% FY14 FY15 FY16 FY17 Estimate 92% 92% % of purchase orders processed within 2 days FY18 Target FY14 FY15 FY16 FY17 Estimate FY18 Target Average days from receipt of requisition to purchase order issue Page 75

78 INFORMATION TECHNOLOGY FY Accomplishments: Information Technology: Business Intelligence Implemented Land Management Software Completed Upgrade to ESRI System to version 10.3 Completed a Street Lookup Utility in the GIS mapping system Information Technology: Application Development / Records SharePoint Migrating Document Management to O-365 Implemented GovQA for our Open Records Requesting system Started the RFP for New Court Software Started another phase of document scanning into Laserfiche Rio Information Technology: Public Safety Support Deployed the OSSI Fleet Management module Deployed the OSSI Officer Activity Module Transitioned building access to Policy for Public Safety Facility Information Technology: Infrastructure Services Planned for 2017 Refresh of Desktops/Laptops/Tablets Completed migration to Office 365 Completed migrating applications to Amazon Web Services (AWS) Completed increase of network backbone speed to 10G Completed the migration from PRI s to SIP trunking MISSION STATEMENT To be a customer driven department trusted to provide technology services that are reliable, accurate, and easy to use which will directly improve the lives of McKinney s citizens; for both current and future generations. FY Objectives: Increase key performance indicators (KPIs) for Information Technology Implement new faxing systems Help to Upgrade Granicus system in the Council Chambers Improve network systems, application monitoring and reporting Develop an IT Strategic Plan Start the Enterprise Resource Planning (ERP) implementation Implement New Court Software Increase Access Points across the City, along with more licensing Continue to learn about AWS and attempt to cut costs where possible Upgrade ten conference rooms to a more reliable streamlined A/V system Increase licensing on CommVault Increase Data Center storage capacities as we are currently at 85% capacity after the Cyrus One Data Migration Improve reporting on Microsoft Lync systems Significant Budget Item(s) Software/Hardware Maintenance $2,697,424 Added two new positions $112,823 Page 76

79 INFORMATION TECHNOLOGY Actual Actual Original EOY Estimate Adopted EXPENDITURES FY FY FY FY FY Personnel $ 3,132,608 $ 3,452,112 $ 3,935,757 $ 3,742,049 $ 4,400,715 Supplies 161, , , , ,161 Maintenance 1,572,648 1,911,038 2,648,582 2,549,642 2,700,641 Services/Sundry 1,117,926 1,431,188 1,381,467 1,772,979 1,911,224 Capital 277, ,597-25,340 - Total $ 6,261,260 $ 7,101,530 $ 8,133,151 $ 8,262,575 $ 9,172,741 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Chief Information Officer D Deputy Chief Information Officer + i Application & Dev Svcs Manager + i Infrastructure Supervisor i Application & Development Supervisor i Network Security Engineer i IT Operations Manager + i Information Security Engineer i Senior Systems Developer/Integrator + i Network Engineer i Telecommunications Engineer i IT Project Manager + i IT Records Supervisor i GIS Supervisor i Database Administrator + i Systems Developer/Integrator i IT Service Desk Supervisor i Network Security Analyst + i Systems Administrator i IT Project Coordinator i GIS Programmer i Network Analyst i Application Systems Specialist + i System Support Specialist + i GIS Analyst i Desktop Support Tech * / + i GIS Technician II ** i Records & Information Analyst Executive Assistant Records Management Specialist * GIS Technical Assistant (Part-time.5 FTE) ** Systems Administrator, Senior Q Telecom Specialist O Application Systems Support Analyst N * Position(s) added FY ** Position(s) restructured from PT to FT FY Departmental reorganization FY Total PERFORMANCE MEASURES FY 2014 Actual FY 2015 Actual FY 2016 Actual FY 2017 Estimate FY 2018 Target Service requests completed within 24 hrs 75.0% 85.0% 85.0% 85.0% 85.0% Time network is fully functional 99.7% 99.7% 98.0% 99.8% 99.8% Average days to complete GIS request Page 77

80 LEGAL Department Narrative: The City Attorney s office provides legal support for the day-to-day operations of the City, including matters such as land use and development, human resources, economic development, engineering contracts, litigation support and municipal court. The City Attorney attends work session meetings of the City Council and various other boards and commissions of the City desiring legal representation. MISSION STATEMENT To provide timely, responsive and high quality legal services to all departments of the City of McKinney. Actual Actual Original EOY Estimate Adopted EXPENDITURES FY FY FY FY FY Personnel $ 132,813 $ 134,313 $ 139,288 $ 148,203 $ 149,129 Supplies Maintenance Services/Sundry 1,659,208 1,945,396 2,007,902 2,007,902 2,157,902 Capital Total $ 1,792,021 $ 2,079,735 $ 2,147,640 $ 2,156,555 $ 2,307,481 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Municipal Court Prosecutor Total Significant Budget Item(s) Legal Fees - In house $1,950,000 Other Legal Fees $200,000 Page 78

81 NON-DEPARTMENTAL FY Revised Transfers: $613,513 to Airport Fund for operations $1,596,830 to Risk/Insurance Fund for risk and insurance programs $227,000 to Main Street for operations $2,000,000 to Street Construction Fund for capital projects $9,017,037 to Facilities Improvement Fund for capital projects $7,942,793 to the Capital Equipment Replacement Fund for replacement of fleet vehicles/equipment, heating/air conditioning units, roofs and boilers $500,000 to OPEB Fund for benefits $44,915 to Public Art Fund from McKinney Arts Commission awards. $62,113 to Urban Transit District Fund for City s share FY Transfers: $413,000 to Airport Fund for operations $1,446,830 to Risk/Insurance Fund for risk and insurance programs $240,000 to Main Street Fund for operations $3,000,000 to Street Construction Fund for capital projects $500,000 to Technology Improvement Fund for capital projects $4,421,684 to the Capital Equipment Replacement Fund for replacement of fleet vehicles/equipment, heating/air conditioning units, roofs and boilers $17,096 to Grant Fund for City match on VOCA grant $1,000,000 to OPEB Fund for benefits $56,192 to Urban Transit District Fund for City s share PURPOSE This division is administered by the Finance Department and provides funding for various charges that are not directly related to any specific department or activity of the City. Expenditures include studies, consultant contracts, or other nonroutine one-time operational charges, and transfers to other funds. Actual Actual Original EOY Estimate Adopted EXPENDITURES FY FY FY FY FY Personnel $ - $ - $ (450,000) $ (500,000) $ (1,350,000) Supplies (6,815) Maintenance 4, Services/Sundry 2,965,002 2,172,069 2,323,618 5,819,524 3,623,344 Capital ,507 - Transfers to Other Funds 7,710,570 12,020,886 10,337,198 22,004,201 11,094,802 Eliminations Total $ 10,673,363 $ 14,192,955 $ 12,210,815 $ 27,500,232 $ 13,368,146 Page 79

82 POLICE FY Accomplishments: Trained all Primary First Responders in Critical Incident Team (CIT) coordination to be proactive toward reducing the incidence of mental health calls and emergency detention orders Progressed with the construction of PSB addition for Property and Evidence, Crime Lab and Fire Quartermaster utilizing CIP funding Obtained national accreditation through the Commission on Accreditation for Law Enforcement Agencies, Inc. (CALEA) Implement e-ticket writers for a more automated ticket/court summons process Conducted groundbreaking with Collin College on the Joint Training Facility MISSION STATEMENT To make the City of McKinney a safe place in which to live, work and visit. FY Objectives: Reduce traffic crashes through targeted enforcement Update all School Resource Officers Vehicles per discussions with MISD Expand the Neighborhood Police Officer unit (NPO) to bring police resources directly into neighborhoods to help solve lingering quality of life issues Fully Staff the Criminal Investigations Forensic Unit to provide 24 hour coverage for crime scene evidence collection. Complete the Public Safety Support Building addition to include the retrofit of the vacated spaces that moved into the new building Install traffic camera monitoring stations in the Police/Fire Dispatch Center Implement the Body Worn Camera program for all Primary First Responders Fully implement the in-house alarm permitting and billing program Significant Budget Item(s) Added fourteen (14) new positions $1,722,624 Page 80

83 POLICE Actual Actual Original EOY Estimate Adopted EXPENDITURES FY FY FY FY FY Personnel $ 23,263,754 $ 24,514,986 $ 27,911,299 $ 26,925,246 $ 30,446,421 Supplies 730, ,683 1,026,142 1,408,666 1,318,155 Maintenance 562, , , ,644 1,186,624 Services/Sundry 829, , , , ,105 Capital , , , ,443 Total $ 25,386,104 $ 27,101,180 $ 31,138,083 $ 30,743,386 $ 34,234,748 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Chief of Police D Assistant Chief of Police Deputy Chief of Police P Lieutenant P Sergeant P Corporal P Police Officer * P Communications Manager Investigative Support Manager * Radio Systems Coordinator Radio Technician * Communications & Media Specialist Accreditation & Reporting Supervisor Police Records Supervisor Communications Supervisor Financial Analyst Crime Scene Technician * Crime Analyst Crime Victim Advocate (VOCA Grant) Public Safety Analyst Communications Specialist II Executive Assistant Communication Specialist I Public Service Officer * Case Management Specialist Administrative Assistant Police Records Clerk * Position(s) added in FY Note: Police Officer (P10) position includes SRO's, K-9 Officers, Motor Units and Detectives. Total Minutes 22:00 20:00 18:00 16:00 14:00 12:00 10:00 8:00 6:00 4:00 2:00 0:00 Average Call Response Time 10:51 10:45 10:51 10:59 10:51 6:10 6:15 6:10 6:12 6:10 FY14 FY15 FY16 FY17 Estimate Emergency Non-Emergency FY18 Target Crime Rates (per 1,000 population) FY14 FY15 FY16 FY17 Estimate FY18 Target Property Crime Rate (per 1,000 population) Violent Crime Rate (per 1,000 population) Page 81

84 FIRE FY Accomplishments: Became a Texas Fire Chief s Best Practice Recognized Department Broke ground on Fire Station #9 located at 4900 Summit View Drive Broke ground on Public Safety Support Building at the main Public Safety campus Implemented an annual Fire and Life Safety Self-Evaluation for low risk commercial occupancies Developed damage assessment plan to provide framework for the coordinated onsite evaluation of damage after a major event to expedite the delivery of assistance Designed and began construction on an aircraft firefighting trainer prop, funded by the Urban Area Security Initiative grant FY Objectives: Open Fire Station #9 Open Public Safety Support Building Implement an annual fire and life safety self-evaluation program for residential occupancies Reduce false alarms by 25% Utilize Fire Marshal Office, company inspectors, and selfevaluations to provide an inspection of all commercial occupancies within the City MISSION STATEMENT The McKinney Fire Department promotes the health and safety of the Community through dynamic programs, professional services, and continuous quality improvement The Office of Emergency Management is dedicated to providing the Community with a planned and coordinated response in the event of a major natural or man-made disaster. STRATEGIC DIRECTION The McKinney Fire Department is a progressive, innovative, and critical thinking organization that optimizes opportunities to serve the community. Significant Budget Item(s) Station Alerting System $853,394 Added four (4) new positions $694,345 Page 82

85 FIRE Actual Actual Original EOY Estimate Adopted EXPENDITURES FY FY FY FY FY Personnel $ 20,153,115 $ 21,168,795 $ 22,847,329 $ 22,517,569 $ 24,326,129 Supplies 988, ,487 1,066,365 1,147,335 1,102,723 Maintenance 386, , , , ,252 Services/Sundry 876,479 1,003, ,854 1,000, ,491 Capital 65, ,593 2,153,044 2,156,882 1,231,051 Total $ 22,470,365 $ 23,995,570 $ 27,643,279 $ 27,374,239 $ 28,311,646 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Fire Chief D Assistant Fire Chief EMS Chief F Fire Operations Battalion Chief * F Fire Training Chief F Fire Captain F Fire Driver/Operator F Firefighter/EMT/Paramedic * F Graduate Fire Systems Engineer * E Graduate Fire Sys Engineer (Part-time.5 FTE) E1P Emergency Management Coordinator Deputy Fire Marshal Fire Public Information & Education Coordinator Assistant Fire Emergency Mgmt Coordinator Fire Systems Review Specialist Emergency Management Planner Fire Inspector Administrative Assistant Lead Fleet Technician L * Position(s) added in FY Total Seconds Average Emergency Call Response Time FY14 FY15 FY16 FY17 Estimate FY18 Target Average EMS response time for first due to Priority 1 events (seconds) Average Fire response time for first due to Priority 1 events (seconds) Page 83

86 DEVELOPMENT SERVICES FY Accomplishments: Issued over 2,200 building permits totaling almost $1 billion in construction value in the 2016 calendar year Commenced construction of the 9-Acre Site in Historic Downtown McKinney Continued work on a new Comprehensive Plan including an updated Master Thoroughfare Plan Initiated a series of strategic annexations aimed at protecting the City s long term interests in key locations of the community Updated the City s Municipal Annexation Plan for the first time in over 15 years Commenced construction on F.M. 546 from McDonald Street to Airport Road Continued to negotiate strategic public-private partnerships aimed at stretching the City s investment in public infrastructure Monitored the performance of the division and worked to improve the efficiency of some of our key services Implemented new wayfinding signage in the Development Services Building in order to offer better customer experiences Continued to protect the visual appearance of McKinney s neighborhoods through consistent code enforcement efforts Implemented an all-digital, paperless plan review process Implemented EnerGov, a new land management software system by Tyler Technologies Building Inspections Department received National Accreditation MISSION STATEMENT Our mission is to assist in the safe, balanced, efficient, visually appealing and economically sustainable physical development within McKinney s ultimate planning area. We also provide the management, leadership and coordination between the four departments in Development Services. FY Objectives: Implement all of the City Council s MCKINNEY FIRST Goals and Strategies Continue to meet plan review and permitting deadlines established under our performance measures Continue to improve division-wide performance and service levels Continue to improve the efficiency of the development process post-energov implementation Adopt the new City Comprehensive Plan Continue to facilitate the development of the 9-Acre Site in Historic Downtown McKinney Continue to develop public infrastructure and make land use recommendations which assist in preserving and expanding McKinney s non-residential tax base Continue to design and develop infrastructure via the City s Capital Improvements Program (CIP) and through strategic partnerships with the Development Community Page 84

87 DEVELOPMENT SERVICES Actual Actual Original EOY Estimate Adopted EXPENDITURES FY FY FY FY FY Personnel $ 589,962 $ 548,366 $ 667,840 $ 644,106 $ 781,669 Supplies 3,398 17,472 3,925 19,175 5,336 Maintenance Services/Sundry 26,048 28,294 92,608 85,758 26,253 Capital Total $ 619,408 $ 594,172 $ 764,373 $ 749,039 $ 813,739 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Executive Director of Development Services D Development Manager GIS Specialist Development Analyst Development Services Analyst * Project Expeditor Executive Assistant Assistant Director of Development Services Z Development Services Project Manager S Development Services & ADA Coordinator N * Position(s) added FY Total Significant Budget Item(s) Added one Development Services Analyst $68,118 Page 85

88 PLANNING FY Accomplishments: Amended City Municipal Annexation Plan (2017 Municipal Annexation Policy) Completed Amendment to the Utility Impact Fee Ordinance Facilitated rezoning at US 75/Laud Howell Parkway to a Form- Based Zoning District in support of the Northwest Sector Study vision and economic development goals of the City Facilitated the issuance of TIRZ #1 funds for downtown projects Facilitated the site plan approval and building permit issuance for the downtown nine-acre site Completed the Historic Home Recognition Program Calendar Prepared monthly development activity and published Monthly Development Report Completed the 2016 Annual Development Report Administered the Impact Fee Ordinances, including the completion of semi-annual reports Facilitated new development and redevelopment opportunities Introduced new rolling submittal process Launched recurring training series for Planning and Zoning Commission Developed staff training and cross-training program for new and tenured employees MISSION STATEMENT The mission of the Planning Department is to build a great city. We serve the public interest by facilitating development and redevelopment that align with the goals and objectives of the McKinney Comprehensive Plan and related policy documents. We build upon McKinney s history while planning for the future. We engage the public in land use and policy recommendations as a way to understand and work towards FY Objectives: meeting the evolving needs of the community. Adoption of the ONE McKinney 2040 Comprehensive Plan Initiate implementation of the ONE McKinney 2040 Comprehensive Plan Implementation of the 2017 Municipal Annexation Policy Initiate 5-Year update of Impact Fee Ordinances Continue to improve the efficiency of the development process Continue to administer the Impact Fee Ordinances, including the completion of semi-annual reports Continue to facilitate high-quality development in a service-oriented manner Maximize the operational efficiency of EnerGov Software Continue to develop and administer staff and commission training programs Significant Budget Item(s) Added one Planner II $80,727 Page 86

89 PLANNING Actual Actual Original EOY Estimate Adopted EXPENDITURES FY FY FY FY FY Personnel $ 1,266,397 $ 1,296,651 $ 1,425,133 $ 1,355,987 $ 1,552,316 Supplies 9,395 14,872 8,250 17,960 16,207 Maintenance 1,144 2,506 1,468 1,468 1,876 Services/Sundry 327, , , , ,438 Capital Total $ 1,604,369 $ 1,845,040 $ 1,746,719 $ 2,005,035 $ 1,670,837 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Director of Planning D Planning Manager Planner II * / ** GIS Planner Historic Preservation Officer Planner I ** Planning Technician, Senior ** Planning Technician Administrative Assistant * Position(s) added FY ** Position(s) restructured FY Total FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 PERFORMANCE MEASURES Actual Actual Actual Actual Target Number of voic s returned 3,186 3,780 3,912 4,049 3,500 Percentage of voic s returned within 1 Business Day 98% 98% 99% 99% 99% Number of Planning Department Development Cases Processed Percentage of Planning Department Development Cases which received first round comments in at least 8 days Percentage of Planning Department Development Cases which received second and third round comments in at least 3 business days 100% 100% 100% 100% 100% 99% 100% 100% 100% 100% Acres of Land Annexed into Corporate City Limits * 759 1, Percentage increase in the City's Incorporated Land Area 1.87% 3.43% 0.93% 0.00% 1.80% , FY14 FY15 FY16 FY17 Estimate FY18 Target Acres of Land Annexed into Corporate City Limits * Number of Planning Department Development Cases Processed 1,600 1,400 1,200 1, * Due to SB 6, the 2018 land area targets for annexation are subject to the property owner/developer's discretion Page 87

90 ENGINEERING FY Accomplishments: Maintained Scenic City and Tree City USA status Completed construction of the rehabilitation of NRCS Lake 2A Initiated construction of the rehabilitation of NRCS Lake 4 Completed construction of Lake Forest Drive widening project from S.H. 121 to McKinney Ranch Parkway Initiated TxDOT construction of FM 546 from S.H. 5 to the airport Initiated Cole Street reconstruction Received approval of Stormwater Management Program (SWMP) from TCEQ Continued SWMP industrial facility inspections Completed and submitted the SWMP annual report to TCEQ Initiated construction of the Virginia Parkway widening project Completed construction of Lake Forest Drive from Wilmeth Road to Bloomdale Road Maintained development review times at two weeks or less Enhanced intersection monitoring and response system Updated the City of McKinney Standard Details manual Completed over 80,000 erosion control inspections Authorized final acceptance of 102 public infrastructure projects FY Objectives: MISSION STATEMENT To provide consistent, effective, accurate, respectful and prompt technical, administrative and financial information to assist citizens, City Council, City Administration and Staff, appointed commissions, developers, engineers, contractors and others. Professionally oversee the planning, design and construction of public improvements that will be safe, efficient and economical to maintain. Deliver exemplary service and retain a high level of Complete Bloomdale Road Water Pumping Station design and initiate construction Complete design and initiate Bloomdale Road extension from Community Avenue to Hardin Boulevard Complete design and initiate construction of Pearson Avenue drainage improvements Continue implementing the components of the approved Stormwater Management Program Maintain development plan and flood study review time at two weeks or less for all projects Maintain status as a Scenic City and Tree City USA Complete a drainage study of the Stover Creek basin Continue construction of the rehabilitation of NRCS Lake 4 Complete construction of Cole Street improvements Complete construction of McKinney Ranch Parkway and Hardin Boulevard widening staff expertise in order to provide essential utility services for daily living, manage traffic flow and the transportation network, support economic expansion, and serve as a community information and resource center with respect to all infrastructure-related issues. Significant Budget Item(s) Added two Construction Inspectors $186,624 Page 88

91 ENGINEERING Actual Actual Original EOY Estimate Adopted EXPENDITURES FY FY FY FY FY Personnel $ 2,333,765 $ 2,416,129 $ 2,657,002 $ 2,719,561 $ 3,097,647 Supplies 177, , , , ,826 Maintenance 6,461 34,702 30,699 46,699 37,707 Services/Sundry 230, , , , ,500 Capital 22,127 21,649 32,450 53,450 62,200 Total $ 2,769,499 $ 2,825,763 $ 3,349,525 $ 3,482,887 $ 3,837,880 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Director of Engineering D Assistant City Engineer E CIP Manager E Transportation Engineering Manager E CIP and Transportation Engineering Manager E Engineering Development Manager E Senior Engineer I E Traffic Engineer E Civil Engineer II E Civil Engineer I E Graduate Engineer I ** E Chief Construction Inspector Landscape Architect CIP Facilitator Erosion Control Inspector, Senior Construction Inspector * Erosion Control Inspector Engineering Technician (Part-time.5 FTE) ** 9B Administrative Assistant Staff Specialist * Position(s) added in FY ** Position reclassed from PT to FT Graduate Engineer in FY Total PERFORMANCE MEASURES FY 2014 Actual FY 2015 Actual FY 2016 Actual FY 2017 Estimate FY 2018 Target Engineering project reviews completed within two weeks 99% 99% 100% 100% 99% Average number of weeks to complete a traffic study Projects passing two year warranty inspection without significant construction deficiencies 100% 100% 100% 100% 100% 100% 100% 100% 100% 99% 99% 99% 99% 99% 98% 99% 99% 5 100% 100% FY14 FY15 FY16 FY17 Estimate 99% 9 FY18 Target Average number of weeks to complete a traffic study Engineering project reviews completed within two weeks % 99% 98% 97% 96% 95% 100% 100% 100% 100% 100% FY14 FY15 FY16 FY17 Estimate Projects passing two year warranty inspection without significant construction deficiencies FY18 Target Page 89

92 BUILDING INSPECTIONS FY Accomplishments: Received final IAS building department accreditation Permitted commercial projects valued at $190 million Permitted residential projects valued at $1.24 billion Conducted a total of 54,952 residential inspections Conducted 100% of all residential and commercial inspection requests within 24 hours of request Completed the annual multi-family / hotel inspection of 686 buildings Obtained seven new ICC certifications, two State Plumbing Inspector licenses, and renewed all annual state licenses held by staff Held one builder/developer/contractor meeting, provided two code presentations and 5 community outreach discussions with the development community Adopted the 2015 International Codes and the 2017 National Electrical Code with amendments MISSION STATEMENT To ensure safe, high quality development and construction in McKinney with exceptional permit and inspection procedures while offering exceptional customer service. FY Objectives: Complete the annual multi-family / hotel exterior inspection of approximately 700 buildings Increase the training and certification of employees in order to comply with ISO and IAS requirements and also to move toward a 50% full combination inspector and plan review staff Obtain ICC certification for at least eight employees and State Plumbing license for two employees Continue to improve upon department performance by monitoring and adapting guidelines based on quality and quantity of service to the public Hold at least one builder/developer/contractor meeting, two code-related presentations to development organizations and at least five community outreach discussions with the public Maintain 100% inspection request completion within 24 hours of request Improve the new single family plan review time to meet the set goal of 7 day turnaround Improve the new commercial plan review time from 20 days to 15 days Continue inter-department communication on City funded projects (9 Acre downtown and McKinney National Airport projects) to ensure timely and cost effective code compliance approvals Significant Budget Item(s) Added two Combination Building Inspectors $189,322 Added one Plans Examiner $70,141 Page 90

93 BUILDING INSPECTIONS Actual Actual Original EOY Estimate Adopted EXPENDITURES FY FY FY FY FY Personnel $ 2,143,247 $ 2,302,626 $ 2,430,801 $ 2,400,919 $ 2,705,556 Supplies 31,101 26,085 35,387 36,187 52,131 Maintenance 14,654 28,013 37,115 30,365 30,610 Services/Sundry 61,565 97,483 57,774 62,218 60,754 Capital ,600 26,600 55,000 Total $ 2,250,567 $ 2,454,207 $ 2,587,677 $ 2,556,289 $ 2,904,051 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Chief Building Official D Assistant Building Official Chief Plans Examiner Chief Building Inspector Plans Examiner, Senior Combination Building Inspector, Senior Plans Examiner * Combination Building Inspector * Administrative Assistant Permit Technician * Position(s) added in FY Total FY 2014 Actual FY 2015 Actual FY 2016 Actual FY 2017 Estimate FY 2018 Target PERFORMANCE MEASURES Average days from inspection request to completed inspection Percent of re-submittals processed within 5 days of receipt 100% 100% 100% 100% 100% Viewing appointments for commercial plans completed within 5 days of receipt 96% 98% 98% 99% 99% Number of days from receipt in which 95% or more viewing appointments for commercial plans were completed Percent of cash receipts received and balanced 100% 100% 100% 100% 100% Documents prepared, scanned and stored within 10 days of receipt 100% 100% 100% 100% 100% Page 91

94 CODE SERVICES FY Accomplishments: Reduced number of animal bites per capita through promotion of bite prevention and rabies awareness Conducted 150 animal cruelty investigations Conducted 196 animal bite investigations Impounded 2,650 animals Conducted 2,105 food establishment inspections Conducted 400 swimming pool inspections Collected over 4,500 bandit signs Continued to enhance visual appearance of major thoroughfares by increased nuisance sign abatement efforts Submitted 147 mosquito samples for testing for West Nile Virus Trained 437 MISD concession volunteers in food safety MISSION STATEMENT To ensure and preserve the integrity of neighborhood and commercial developments by consistent and proactive code enforcement procedures, encompassing food safety, animal control, FY Objectives: Achieve a target goal of 87% proactively established code cases Increase community awareness of code compliance through continued PSAs with communication and marketing Maintain one business day response time to any citizen complaint Increase education and enforcement of ordinances relating to large animals in order to reach goal of decreasing non-owner victim bites by 5% Increase food establishment inspections by 25% zoning, signage, and nuisance abatement while providing a high level of customer service. Significant Budget Item(s) Added one Animal Control Officer $115,304 Page 92

95 CODE SERVICES Actual Actual Original EOY Estimate Adopted EXPENDITURES FY FY FY FY FY Personnel $ 1,254,225 $ 1,279,954 $ 1,457,876 $ 1,445,497 $ 1,624,846 Supplies 45,732 41,729 54,647 58,647 64,575 Maintenance 6,524 24,352 24,928 24,928 26,589 Services/Sundry 429, , , , ,674 Capital 23,839-53,200 53,200 53,210 Total $ 1,760,140 $ 1,673,071 $ 2,070,842 $ 2,060,763 $ 2,253,894 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Director of Code Services D Environmental Health Manager Health Compliance Supervisor Code Compliance Supervisor Animal Control Supervisor Environmental Health Specialist Code Enforcement Officer Administrative Assistant Animal Control Officer * Code Enforcement Tech (Part-time.5 FTE) 3A * Position(s) added in FY Total ,000 10,000 8,000 6,000 4,000 2,000 0 Code Compliances Cases FY14 FY15 FY16 FY17 Estimate Cases Worked Cases Brought to Compliance FY18 Target 4,000 3,000 2,000 1, ,371 Animal Control Services 3,618 2,688 2,876 2,700 1, FY14 FY15 FY16 FY17 Estimate Animals Impounded Animal Bites FY18 Target Traps Serviced Cruelty Investigations 3,500 3,000 2,500 2,000 1,500 1, ,661 1,574 Food Quality Assurance 2,000 2,898 3, FY14 FY15 FY16 FY17 Estimate Food Service Inspections FY18 Target Food Service Plan Review Page 93

96 PUBLIC WORKS ADMINISTRATION FY Accomplishments: MISSION STATEMENT Completed McKinney Air Center Hangar #1 Completed Master Plan for Public Works Facility The mission of the Public Completed Master Plan for Public Safety Support Center Completed the APEX Center (Aquatics and Fitness Center) Works Administration Completed renovations for new City offices at 201 W. Louisiana, Department is to operate 406 N. Tennessee and 410 N. Tennessee Completed the McKinney Community Center Pavilion & and to maintain the City of Renovation project McKinney s essential Maintained existing water utilities, infrastructure, and facilities infrastructure and services with staff and funding as budgeted Continued Water Conservation and Education programs through SPIRIT- based Continued to partner with Engineering on infrastructure Capital solutions that exceed Improvements Projects (Water & Streets) Continued to partner with staff and citizens to improve and/or expectations. restore City s storm water conveyance system to meet storm water requirements Contracted stand-by emergency services for Water, Wastewater and Surface Water for high-risk repairs which require specialized equipment Emphasize Safety Training and Professional Training for all staff (we have a Public Works Safety Manual) Implemented Capacity, Management, Operations & Maintenance (CMOM) for the wastewater collection system Began construction of two City parking lots to provide additional parking downtown FY Objectives: Complete Fire Station #9 Complete the Public Safety Support Building Complete the John & Judy Gay Library Expansion & Renovation Complete McKinney Downtown Parking Lot #1 and #2 Complete the A/V Systems Upgrade to the City Council Chambers Complete the New Municipal Complex Programming Phase Complete McKinney Air Center Hangar #2 Begin construction of the PW Fleet Expansion project Additional Accessibility Improvements for existing non-compliant City facilities Continue to maintain existing infrastructure and facilities with staff and funding as budgeted Continue required maintenance and rehabilitation of the City s storm water conveyance system by Surface Water staff that meets our storm water permit requirements Reduce overall average of un-billed and un-accounted for water loss in McKinney by 5% Continue Water Service Line Replacement Project Page 94

97 PUBLIC WORKS ADMINISTRATION Actual Actual Original EOY Estimate Adopted EXPENDITURES FY FY FY FY FY Personnel $ 549,190 $ 472,024 $ 357,000 $ 345,432 $ 422,376 Supplies 884 1, , ,654 5,129 Maintenance Services/Sundry 16,068 13,170 19,487 19,487 19,094 Capital Total $ 566,142 $ 486,496 $ 603,487 $ 605,573 $ 447,080 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Director of Public Works + D Assistant Director of Public Works Public Works Analyst * Facilities Services & ADA Coordinator Executive Assistant Public Works Program/Project Manager ++ V * Position(s) added in FY Position(s) funded by GF 25%, Water Fund 25%, Solid Waste Fund 25% and Surface Water Drainage Fund 25%. ++ Position(s) moved to Water Fund and reclassed in FY Total PERFORMANCE MEASURES Manage budgets for all departments in Public Works Division and stay within budget FY 2014 Actual FY 2015 Actual FY 2016 Actual FY 2017 Estimate FY 2018 Target 100% 100% 100% 100% 100% Respond to customer issues within 24 hours of contact by customer 100% 100% 100% 100% 100% Respond to management directives within 8 hours 100% 100% 100% 100% 100% Significant Budget Item(s) Added one Public Works Analyst $68,118 Page 95

98 FLEET SERVICES FLEET SERVICES MOVED TO THE FLEET MAINTENANCE FUND FY This page and the next are for historical data only. FY Accomplishments: Achieved 100% scheduled maintenance service goal for 700 vehicles/equipment Exceeded 98% unscheduled repair service goal for 700 vehicles/equipment Exceeded 98% total vehicle/equipment availability citywide Met low emission criteria for 100% of vehicles and equipment purchased as set forth by the NCTCOG Clean Fleet standards FY Objectives: MISSION STATEMENT To ensure City fleet vehicles and motorized equipment are selected, utilized and maintained in a manner that provides the best possible support to City operations through Achieve scheduled maintenance same-day turnaround for over 700 vehicles and equipment Exceed non-scheduled repair within allotted timeframe (typically 3 business days) for over 700 vehicles and equipment Exceed vehicle and equipment availability service goal of 95%. Using standardized fleet evaluation metrics for vehicle replacement, update annually replacement criteria for each vehicle class using the life cycle approach to fleet asset management and create an appropriate fleet replacement schedule economical and environmentally responsible fleet management. Update annually specifications for new and replacement vehicles with all department heads and acquisition/surplus vehicles Ensure 100% fuel availability at two (2) fueling sites and proper budgeting by department for both fuel and maintenance (AEOE) annually Page 96

99 FLEET SERVICES Actual Actual Original EOY Estimate Adopted EXPENDITURES FY FY FY FY FY Personnel $ 608,570 $ - $ - $ - $ - Supplies 16, Maintenance 7, Services/Sundry 54, , Capital Total $ 687,665 $ 176,635 $ - $ - $ - Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Fleet Operations Manager P Lead Fleet Technician L Fleet Technician I Fleet Inventory Specialist H Total FLEET SERVICES DIVISION MOVED TO FLEET MAINTENANCE FUND FY Page 97

100 FACILITY MAINTENANCE FY Accomplishments: Maintained an extensive, routine preventive maintenance program for both City and Airport facilities Completed all replacement and renovation projects. Replaced (12 total) HVAC units at: Airport Terminal, City Hall, Old Settlers, Public Safety and Senior Center. Replaced selected flooring at: Community Center, Fire Station 6, Municipal Courts and Public Safety. Replaced selected light fixtures at: Senior Center, Old Settlers, Purchasing, Municipal Courts, Hall Library and Central Fire Station. Completed painting and roof coating projects at several facilities and completed the second round of the five-year faucet and valve replacement program. Completed numerous repairs and work requests citywide FY Objectives: MISSION STATEMENT Provide professional, technical and non-technical services for all City facilities in the areas that include employee comfort and safety, energy management, facility maintenance and repair, office construction and Maintain all City Buildings to the desired level of service o Respond to all work requests within one business day and repair within four business days custodial services. Ensure public health and safety at public buildings o Manage facility temperature and air quality by keeping facilities within a normal operating temperature range of degrees Fahrenheit and receive an annual air quality report result of normal for all critical city facilities o Manage pest control for all city facilities by having a target goal of less than two infestations. o Provide emergency response service 24 hours a day, seven days a week, within 45 minutes of notification o Conduct annual state inspections for fire alarms and fire suppression systems, elevators, fire extinguishers, and boilers and receive a passing score on all inspections Manage Operational Plan o Perform preventive maintenance programs for all major electrical & mechanical systems: HVAC systems, chiller units, boilers, generators, and elevators with a goal of having a total downtime for these devices to be less than 5% o Manage scheduled projects for enhancement and replacement of major building components Carpet & Flooring Replacement - complete installation at six (6) selected facilities HVAC Equipment Replacement - complete the replacement of thirteen (13) HVAC units Roof Replacement - repair or restore roofs at five (5) selected facilities Lighting Replacement - replace approx. 200 light fixtures with hi-efficiency fixtures Faucet/Valve Replacement - replace approx. 20 faucets and 55 valves in facilities Painting complete painting projects at twelve (12) selected facilities Page 98

101 FACILITY MAINTENANCE Actual Actual Original EOY Estimate Adopted EXPENDITURES FY FY FY FY FY Personnel $ 897,153 $ 1,002,249 $ 1,061,316 $ 1,040,600 $ 1,162,092 Supplies 78,596 86,340 75, ,015 96,929 Maintenance 168, , , , ,513 Services/Sundry 812, , , ,680 1,026,570 Capital - 31,539 36,050 36,050 66,200 Total $ 1,956,785 $ 2,110,093 $ 2,157,879 $ 2,309,699 $ 2,573,304 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Facility Maintenance Superintendent Facility Operations Supervisor Project Scheduler Maintenance Specialist * Administrative Assistant Maintenance Worker D * Position(s) added in FY Total PERFORMANCE MEASURES Cost per square foot to provide cleaning supplies and janitorial services to 21 City facilities Cost per square foot to provide maintenance and service to 70 City facilities totaling 604,783 square feet Periodic maintenance on all major electrical & mechanical systems FY 2014 Actual FY 2015 Actual FY 2016 Actual FY 2017 Estimate FY 2018 Target $0.81 $0.89 $0.87 $0.85 $0.85 $1.95 $2.21 $2.11 $2.20 $ % 90% 90% 90% 90% Response to Non-Emergency Maintenance Requests within one day 90% 90% 100% 90% 90% City Facilities - square footage maintained 589, , , , ,499 McKinney National Airport - square footage maintained 313, , , , ,106 $3.50 $2.50 $1.50 $0.50 $1.95 $2.21 $2.11 $2.20 $2.20 $0.81 $0.89 $0.87 $0.85 $0.85 FY14 FY15 FY16 FY17 Estimate Janitorial Cost per sq. ft. for City Facilities Maintenance Cost per sq. ft. for City Facilities FY18 Target 100% 95% 90% 85% 80% 75% 90% 90% 100% 90% 90% 90% 90% 90% 90% 90% FY14 FY15 FY16 FY17 Estimate FY18 Target Periodic maintenance on all major electrical & mechanical systems Response to Non-Emergency Maintenance Requests within one day Significant Budget Item(s) Added two Maintenance Specialists $151,151 Added one Utility Bed Truck $35,350 Page 99

102 STREET AND TRAFFIC CONTROL STREET MAINTENANCE FY Accomplishments: Maintained 814 miles of streets and 74.5 miles of alleys Completed 10,000 square yards of concrete repairs and 16,000 square yards asphalt maintenance Inspected the repair of over 6,500 franchise utility cuts Supervised outsourced projects: 6,000 square yards of concrete repair contract and crack seal contract Collected field data for updating the streets and alleys GIS database Sidewalk and Curb Repair $100,000 MISSION STATEMENT The Street and Traffic Control Department provides timely and effective maintenance and construction of the street system, traffic signals, FY Objectives: Continue daily inspection of 6,800 franchise utility permits Inspect the repair of over 6,800 permitted franchise utility cuts Monthly update of the GIS database to include newly-developed subdivisions and collect field data for updating streets, alleys and sidewalks Complete Street Department CIP road improvement projects Repair over 10,000 square yards of concrete pavement annually Repair and maintain over 10,000 square yards of asphalt streets, alleys, potholes and crack seal Sweep over 14,400 lane miles annually Repair 10,000 linear feet of sidewalk Repair 90% of Water/Waste Water utility cuts within 1 week TRAFFIC CONTROL & STREET LIGHTING FY Accomplishments: Maintained 81 traffic signals Maintained 631 street lights Maintained over 21,000 signs Provided line locations for all City maintained street lights and traffic signals Installed 30 PTZ Cameras Expanded Traffic Network Fiber and connected the Alma Water Tower streetlights, and drainage system to ensure safe travel and flood control for the public. FY Objectives: Continue traffic signal maintenance with limited resources and staff Update of the GIS sign database to include newly developed subdivisions monthly Install PTZ cameras at 10 remaining locations Continue to provide line locations for City maintained street lights and traffic signals Page 100

103 STREET AND TRAFFIC CONTROL Actual Actual Original EOY Estimate Adopted EXPENDITURES FY FY FY FY FY Personnel $ 2,968,799 $ 2,948,806 $ 3,017,321 $ 2,790,548 $ 3,102,792 Supplies 241, , , , ,184 Maintenance 1,293,208 1,103,361 1,742,459 1,783,953 1,722,287 Services/Sundry 3,709,109 3,763,922 3,729,714 4,014,864 3,979,114 Capital - 51, , , ,000 Total $ 8,212,955 $ 8,013,569 $ 8,873,069 $ 9,050,212 $ 9,224,377 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Street/Drainage Superintendent Traffic Signal Supervisor Traffic Signal & Marking Supervisor Street Supervisor Project Scheduler Street Inspector GIS Technician Maintenance Crew Leader Traffic Signal Technician, Senior Traffic Signal Technician Administrative Assistant Maintenance Technician Traffic Operations Manager P Maintenance Specialist H Staff Specialist F Staff Assistant D Position(s) funded by GF 50% and Surface Water Drainage Fund 50%. Total PERFORMANCE MEASURES FY 2014 Actual FY 2015 Actual FY 2016 Actual FY 2017 Estimate FY 2018 Target Potholes reported by citizens repaired within 48 business hours 90% 95% 95% 95% 95% Asphalt street inventory maintained by crackseal treatments 5% 5% 5% 5% 5% Concrete street inventory maintained by crackseal treatments 1% 1% 1% 1% 1% Regulatory signs replaced within 8 hours 65% 95% 95% 95% 95% Signal repair work orders completed within 72 hours 95% 95% 95% 95% 95% Street lights reported to utility companies for repair within 8 hours 95% 95% 95% 95% 95% Percentage of the 6,000 franchise utility inspections completed 50% 100% 100% 100% 100% Monthly updates of GIS data to include new sub-divisions 100% 100% 100% 100% 100% 100% 90% 80% 70% 60% 50% 95% 95% 95% 95% 95% 20% 15% 5% 5% 5% 5% 5% 10% 1% 1% 1% 1% 1% 5% 0% FY14 FY15 FY16 FY17 FY18 Target Estimate Asphalt street inventory maintained by crackseal treatments Concrete street inventory maintained by crackseal treatments Signal repair work orders completed within 72 hours * Lower percentages desired on crackseal, higher on work order completion Significant Budget Item(s) Added two Trucks (Traffic) $62,500 Page 101

104 PARKS AND RECREATION FY Accomplishments: Completed Construction of Sonntag Neighborhood Park Completed Construction of the APEX Centre Completed Construction of the Gabe Nesbitt Additional Parking Completed Construction of the Community Center Patio Completed Design and Began Construction of Bonnie Wenk Park Phase II Completed Design and Began Construction of Comegys, Wilson Creek, and Rowlett Creek Trails Completed the Parks, Recreation, Trails and Open Space Vision Plan Completed Design and Began Construction of the Tennis Court Expansion and Phase I Landscape Design for Gabe Nesbitt Park Completed Design and Began Construction of the Gold Star Family Memorial Completed Design of the Scott Elementary School Neighborhood Park Purchased Approximately 0.5 Acres for the SPCA Trail Connector; Completed Design and Began Construction Began Design of the Gray Branch Master Plan Began Design of the Prestwyck Neighborhood School Park Began Design of Finch Park Phase IV Completed Installation of Community Center Playground FY Objectives: MISSION STATEMENT It is the mission of the Parks and Recreation Department to provide every citizen of McKinney with an equal opportunity for safe recreational and cultural activities within a network of parks, recreation centers and greenways that preserves and protects the region's natural resources. Assist with Strategic and Economic Growth of the City o Implement the Parks, Recreation, Trails and Open Space Master Plan o Identify priorities for growth and prepare a short term, mid-term and long term plan to address growth in acquiring and developing parks, facilities, trails and open space acres o Explore opportunities to leverage the City s assets by partnering with others Enhance the Level of Services Provided to Achieve Operational Excellence o Coordinate with other departments as needed to streamline Citywide operational and maintenance services o Evaluate departmental operations and implement change to advocate utilization of best practices in performing virtually all areas of service Financially Sound Government o Ensure the benefit of expending funds for park capital projects is achieved by providing adequate resources necessary for maintenance of those assets o Strategically plan for growth and development in a manner that minimizes the demand of future resources o Consider and seek partnerships with outside agencies including other departments, businesses, special interest groups and non-profits o Seek and Solicit Alternate Methods of Funding Priority Projects Enhance the Quality of Life in McKinney o Establish Priorities Included in the Parks, Recreation, Trails and Open Space Master Plan o Prepare and Implementation Strategy to Address Priority Projects Page 102

105 PARKS AND RECREATION Actual Actual Original EOY Estimate Adopted EXPENDITURES FY FY FY FY FY Personnel $ 4,772,241 $ 5,315,869 $ 5,847,428 $ 5,634,944 $ 6,480,741 Supplies 538, , , , ,518 Maintenance 189, , , , ,774 Services/Sundry 1,720,634 1,845,288 1,997,290 2,128,591 2,289,660 Capital 19,771 95, , , ,500 Total $ 7,240,470 $ 8,180,085 $ 8,890,380 $ 9,184,508 $ 9,943,193 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Director of Parks & Recreation D Assistant Director of Parks & Recreation Parks Planning & Development Manager Parks Planning Manager Aquatics & Fitness Manager (APEX) Parks Superintendent Assistant Aquatics & Fitness Manager (APEX) Parks Planner II MAFC Customer Service Supervisor (APEX) MAFC Recreation Supervisor (APEX) MAFC Building Operations Supervisor (APEX) Aquatics Supervisor (APEX) Sales & Marketing Supervisor (APEX) Aquatics Supervisor Parks Maintenance Supervisor Recreation Center Supervisor Athletics Supervisor Parks Planner I ** Aquatics Recreation Specialist Assistant Recreation Center Supervisor Maintenance Crew Leader Athletic Specialist Recreation Specialist Recreation Coordinator Executive Assistant Maintenance Specialist Administrative Assistant Customer Service Representative * Maintenance Technician * Maintenance Worker * Staff Assistant Custodian Part-time and Seasonal Staff * / + N/A Aquatics Assistant E * Position(s) added in FY ** Position(s) restructured from PT to FT in FY Moved to Aquatic & Fitness Center Fund FY Total ,000 18,000 17,000 16,000 15,000 1 to 44 1 to 33 1 to 29 16,300 16,300 17,115 18,000 18,800 FY14 FY15 FY16 FY17 Estimate Youth sports program participants Page to 26 1 to 25 FY18 Target 1 to 50 1 to 40 1 to 30 1 to 20 1 to 10 1 to 0 Ratio of Acres Maintained per Employee

106 LIBRARY FY Accomplishments: Visitors to both libraries reached over 445,000 Checked out over 1,650,000 items; Checked in and Shelved those items upon return Processed and added over 25,000 new items to the collection Added over 8,000 new patron cards Requested and filled 4,400 Interlibrary Loan requests for customers Provided internet and public computer access to 54,000 users Expanded the digital collection to include comic books and video games Volunteers worked for over 2,400 hours at the library Increased teenage program attendance by 61% Offered Summer Reading Club programs to over 7,500 participants Expanded computer classes and adult programming to both library locations Hosted Early and Election day voting at one library; second busiest Collin County voting location MISSION STATEMENT To enrich the lives of people in the community by providing open access to a wide variety of materials, services and information in a responsive and friendly environment that promotes lifelong learning. FY Objectives: Decrease the percentage of patron requests which have a wait time of over 30 days to below 15% Have an average transfer time of materials from one library to the other of 1 business day Increase the average monthly attendance at library hosted events by 10% Develop and update the library long range plan Page 104

107 LIBRARY Actual Actual Original EOY Estimate Adopted EXPENDITURES FY FY FY FY FY Personnel $ 2,304,623 $ 2,442,848 $ 2,623,207 $ 2,661,117 $ 2,737,407 Supplies 445, , , , ,680 Maintenance 1,014 1,376 2,708 2,258 1,379 Services/Sundry 480, , , , ,659 Capital 6, Total $ 3,237,741 $ 3,353,162 $ 3,415,715 $ 3,472,175 $ 3,549,125 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Director of Libraries D Library Branch Manager Librarian Supervisor Librarian II Librarian I Library Technician, Senior Administrative Assistant Library Technician Library Technician (Part-time.5 FTE) 7A Library Assistant Library Assistant (Part-time.4 FTE) 5A Library Courier (Part-time.4 FTE) 4A Library Shelvers (Part-time.4 FTE) 4A Library Cataloging Technician I Total PERFORMANCE MEASURES FY 2014 Actual FY 2015 Actual FY 2016 Actual FY 2017 Estimate FY 2018 Target Total check-outs (circulation volume) 1,198,400 1,401,625 1,308,320 1,741,330 1,850,000 Check-outs per capita Number of user visits to both library locations 428, , , , ,500 Number of library visits, per capita Total library volumes 236, , , , ,050 Library volumes per capita Average book circulation Computer lab usage 58,472 62,039 66,382 45,157 46,100 Total program attendance 28,573 32,159 34,024 46,051 48,150 2,000,000 1,500,000 1,000, , ,198, ,401, ,308, ,741,330 FY14 FY15 FY16 FY17 Estimate Total check-outs (circulation volume) 1,850,000 FY18 Target Check-outs per capita 300, , , , , , ,936 FY14 FY15 FY16 FY17 Estimate Total library volumes ,050 FY18 Target Library volumes per capita Page 105

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109 OTHER GOVERNMENTAL FUNDS Other Governmental Funds are comprised of all the nonmajor governmental funds. These include Special Revenue Funds which are used to account for revenues derived from specific taxes, fees, donations, intergovernmental grants and transfers from other funds, and are designated to finance particular functions or activities for the City. Special Revenue Funds Community Housing Fund Community Development Block Grant Fund Grants Fund Hotel / Motel Fund Law Enforcement Fund Library Gift Fund Law Enforcement Donations Fund Fire Department Donations Fund PEG Cable Channel Fund Veterans Memorial Fund Urban Transit District Tax Increment Reinvestment Zone 1 Town Center Tax Increment Reinvestment Zone 2 Airport Other Governmental Funds MPAC Fund Main Street Fund Technology Improvement Fund Capital Equipment Replacement Fund Aquatic & Fitness Center Fund Public Art Fund Disaster Relief Fund Governmental Funds for Capital Projects and Debt Service are shown in their respective section Page 107

110 COMMUNITY HOUSING FUND Fund Summary The CDBG Fund directs and facilitates the production and preservation of affordable single-family housing and furthering sustainable communities throughout the City of McKinney. Funding sources include Federal and State grant programs. FY Accomplishments: MISSION STATEMENT To direct and facilitate the production and Assisted 3 families to achieve their dream of homeownership by preservation of housing providing down payment and/or closing cost assistance that provides affordable Educated 220 potential homeowners about the home buying process by partnering with the cities of Frisco and Plano to assist options for a diversified in hosting the program workforce throughout the Enhanced the quality of life by providing home repair to 12 low to City of McKinney. moderate income families Enhanced quality of life by reconstructing two new home for low to moderate income owner occupied family living in substandard housing Enhanced quality of life by increasing accessibility and eliminating hazardous conditions for five Persons with Disabilities low to moderate income families Assisted 9 families with rental assistance and achieving self-sufficiency Served as staff liaison to the McKinney Housing Finance Corporation Assisted 4 families with the Mortgage Credit Certificate Program through McKinney Housing Finance Corporation Created new partnership with SETH 5 Star Texas Advantage Program to provide a maximum of 6% in down payment and closing costs assistance for homebuyers in the form of a gift FY Objectives: Target Housing Rehabilitation program to post-1990 neighborhoods Assist five (6) homeless families to achieve financial stability through eighteen months of case management and rental assistance (HOME Tenant Based Rental Assistance (TBRA) Assist six (6) families with down payment and closing-cost assistance (HOME Investment Partnership Homebuyers Assistance (HBA) Reconstruct homes of two (2) families in severely substandard housing (Owner Occupied Reconstruction (HRA) Assist Continue administration of the HTF Amy Young Barrier Removal (AYBR) Program Complete 15 home rehabilitations through the CDBG funded housing rehabilitation program Provide financial counseling and education services for potential homeowners Serve as primary contact for affordable home builders and developers Serve as the staff liaison for the McKinney Housing Finance Corporation Page 108

111 COMMUNITY HOUSING FUND Actual Actual Original EOY Estimate Adopted STATEMENT OF REVENUES AND EXPENDITURES FY FY FY FY FY REVENUES Intergovernmental $ 103,563 $ 20,569 $ 381,400 $ 381,400 $ 519,200 Interest Income Other Income 19,399 22,304 5,000 5,000 9,000 Transfers from Other Funds Total Revenues $ 123,058 $ 42,988 $ 386,400 $ 386,450 $ 528,250 EXPENDITURES Personnel $ - $ - $ - $ - $ - Supplies Maintenance Services/Sundry 142,571 32, , , ,200 Capital Transfers to Other Funds Total Expenditures $ 142,771 $ 32,919 $ 386,400 $ 418,520 $ 524,200 NET INCOME (19,714) 10,069 - (32,070) 4,050 BEGINNING FUND BALANCE 86,610 66,897 34,977 76,966 44,896 ENDING FUND BALANCE $ 66,897 $ 76,966 $ 34,977 $ 44,896 $ 48,946 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Affordable Housing Administrator + O Moved to General Fund-Housing & Community Services FY Total Page 109

112 COMMUNITY DEVELOPMENT BLOCK GRANT FUND Fund Summary The CDBG Fund provides the investment resource for Housing, Community Development, CDBG Economic Development and Public Services. Funding sources include Federal, State and Local grant programs. FY Accomplishments: Successful administration, compliance, and internal controls of CDBG as the resilient Investment grant and programs, including but not limited to Community resource for Community Development, Public Services, Housing and Economic Development Development, CDBG Continued successful approval of the City s year-end report (CAPER) from the U.S. Department of Housing and Urban Development Economic Development, Municipality award winner, 2016 John A. Sasso Award from National Housing Public Services Community Development Association (2 nd award) toward quality of life Successful administration of the City s Community Support Grant under funding of $119,700 benefiting all residents; and Staff Liaison, Community Grants Advisory Commission (CGAC); developing strategies to Combined impact of CDBG and CSG Programs to directly assist 3,322 McKinney residents with social service benefit connect leveraged city National and Regional Representation, National Community resources with community Development Association impact. Capacity Building: Dept. Co-sponsored community workshop with Collin College, Volunteer McKinney and MCDC to expand nonprofit capacity to serve McKinney residents; Assisted with coordination of 1 st Collin County Forum on issues in Homelessness and Community Services Responsive review to citizen concerns and inquiries Development of partnership with Collin College to expand workforce development opportunities Community Leadership & Engagement: Collin County Social Services Association, Leadership McKinney Advisory, Collin County Homeless Coalition; coordination of P.R.I.D.E. meetings, community forums, and encouraged participation in city s Comprehensive and Park Development planning and Community Police engagement activities FY Objectives: MISSION STATEMENT McKinney s Community Development Block Grant Continued successful administration of the CDBG and Community Support grant programs (over $800,000 in combined funding) with no significant findings Continued development with the business and nonprofit community, to expand public-private partnership opportunities and facilitate development of new programs Continued performance delivery to citizens and funded agencies; staff and nonprofit development to strengthen knowledge and expansion of program delivery Continue community engagement with public, city departments, and city council on grant funded programs and activities Page 110

113 COMMUNITY DEVELOPMENT BLOCK GRANT FUND Actual Actual Original EOY Estimate Adopted STATEMENT OF REVENUES AND EXPENDITURES FY FY FY FY FY REVENUES Federal Grants $ 679,953 $ 679,075 $ 966,415 $ 966,415 $ 1,020,790 Total Revenues $ 679,953 $ 679,075 $ 966,415 $ 966,415 $ 1,020,790 EXPENSES Personnel $ 293,715 $ 302,100 $ 288,469 $ 286,492 $ 286,016 Supplies 1,249 1,041 1,600 1,600 1,700 Maintenance 250 1,882 2,500 2, Services/Sundry 376, , , , ,324 Capital Transfers to Other Funds Total Expenditures $ 671,728 $ 679,075 $ 966,415 $ 964,438 $ 1,020,790 NET INCOME 8, ,977 - BEGINNING FUND BALANCE 168 8,393 9,932 8,393 10,370 ENDING FUND BALANCE $ 8,393 $ 8,393 $ 9,932 $ 10,370 $ 10,370 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Community Services Administrator Community Services Coordinator Housing Inspector Housing Services Coordinator Position(s) funded by GF-Housing & Community Development 40% and CDBG 60%. Total PERFORMANCE MEASURES FY 2014 Actual FY 2015 Actual FY 2016 Actual FY 2017 Estimate # persons - Citizen participation activities # citizen participation programs presented # of sub recipient grants distributed # of home rehab repairs funded FY 2018 Target 2,000 1,750 1,500 1,250 1, Persons Served by Program Type 1,205 1,205 1,205 1,072 FY14 FY15 FY16 FY17 Estimate 1,145 FY18 Target Mental Health Services Child Education Services Homeless Prevention Senior Services Transportation Services Abused / Neglected Spouses Abused / Neglected Children General Public Services Health Services Youth Services Total Citizen Participation Events FY14 FY15 FY16 FY17 Estimate FY18 Target Page 111

114 GRANTS FUND Fund Summary The Grants Fund is used to segregate grant-funded projects from our General Fund and Capital Improvement Funds. Major funding sources for the Grants Fund include Federal, State and Local Grants. FY Accomplishments: Managed $14,732,586 in grant funded projects and budgets to ensure compliance and timely and accurate reimbursement: o No significant finding in any grant funded programs o Programs operated within compliance guidelines and accurate reimbursement requests submitted in a timely manner o Grant reports filed in a timely and accurate manner Maintained central repository of grant documents Completed FTA and TXDOT administrative requirements for McKinney Urban Transit District (MUTD) o Set up reporting and reimbursement policies and procedures for grants MISSION STATEMENT To secure grant funding to further the mission and goals of the City of McKinney while providing oversight in the administration and compliance of current grant funded programs. FY Objectives: Continue to work with departments to identify existing or planned programs that can utilize grant funding in order to conserve General Fund resources Assist with securing public financing of public/partnerships in order to encourage economic development within the City of McKinney Continue implementation of an inventory system for grant funded capital and non-capital items Provide oversight to grant funded programs to ensure compliance Maintain communication with City Council and City departments for grant funded programs Page 112

115 GRANTS FUND Actual Actual Original EOY Estimate Adopted STATEMENT OF REVENUES AND EXPENDITURES FY FY FY FY FY REVENUES Federal Grants $ 180,987 $ 117,693 $ 488,286 $ 38,286 $ 3,063,129 Stimulus / Federal Grants Stimulus / Federal Capital Grants State Grants 74,231 6,578 3, , ,022 Local / Miscellaneous Grants 9,835 1, Transfers from Other Funds ,096 Total Revenues $ 265,053 $ 125,271 $ 491,786 $ 385,620 $ 3,323,247 EXPENDITURES General Government $ - $ - $ - $ - $ - Development 166,667 17, ,556 36,222 Police 35,134 13,111 43, , ,534 Fire 130, , ,000-2,841,629 Library 11,542 1,000 3,500 3,500 6,766 Total Expenditures $ 344,131 $ 137,858 $ 497,341 $ 463,398 $ 3,306,151 NET INCOME (79,078) (12,587) (5,555) (77,778) 17,096 BEGINNING FUND BALANCE 349, , , , ,620 ENDING FUND BALANCE $ 269,985 $ 257,398 $ 236,652 $ 179,620 $ 196,716 NO STAFFING IN THIS FUND Page 113

116 HOTEL / MOTEL FUND Fund Summary The Hotel/Motel Fund is used to record a 7% hotel/motel tax imposed by the City of McKinney on lodging fees. Revenues from tax provide funding for McKinney Convention & Visitors Bureau (MCVB), McKinney Performing Arts Center (MPAC), historic preservation and any other activities and programs that are allowed by the hotel/motel tax to promote tourism. MISSION STATEMENT To promote tourism in the City of McKinney. FY Transfers: MCVB for operations $610,000 General Fund for administrative services $162,000 MPAC for promotion $15,000 FY Transfers: MCVB for operations $670,000 General Fund for administrative services $162,000 MPAC for promotion $15,000 Actual Actual Original EOY Estimate Adopted STATEMENT OF REVENUES AND EXPENDITURES FY FY FY FY FY REVENUES Hotel/Motel Tax $ 1,040,721 $ 1,554,794 $ 1,200,000 $ 1,600,000 $ 1,700,000 Interest and Other Income 61,354 5,525 1,700 1,900 2,000 Total Revenues $ 1,102,075 $ 1,560,319 $ 1,201,700 $ 1,601,900 $ 1,702,000 EXPENDITURES Services/Sundry $ 78,858 $ 21,115 $ 18,000 $ 38,000 $ 28,000 Transfers to Other Funds 490, , , , ,000 Total Expenditures $ 568,858 $ 662,385 $ 805,000 $ 825,000 $ 875,000 NET INCOME 533, , , , ,000 BEGINNING FUND BALANCE 779,686 1,312,903 1,846,333 2,210,837 2,987,737 ENDING FUND BALANCE $ 1,312,903 $ 2,210,837 $ 2,243,033 $ 2,987,737 $ 3,814,737 NO STAFFING IN THIS FUND Page 114

117 LAW ENFORCEMENT FUND Fund Summary The Law Enforcement Fund accounts for the collection and uses of seized funds. All proceeds from forfeited or seized property, as well as any interest earned on the proceeds, must be expended for law enforcement activities outlined by the US Department of Justice. MISSION STATEMENT To record seized assets and distribute funds as directed by US Department of Justice. Actual Actual Original EOY Estimate Adopted STATEMENT OF REVENUES AND EXPENDITURES FY FY FY FY FY REVENUES Interest Income $ 50 $ 28 $ 50 $ 50 $ 50 Other Income 108, , , , ,000 Sale of City Property 4, Transfers from Other Funds Total Revenues $ 113,491 $ 148,170 $ 325,050 $ 325,050 $ 325,050 EXPENDITURES Supplies $ 11,929 $ 87,538 $ 185,000 $ 261,387 $ 190,000 Maintenance ,000 19,807 - Services/Sundry 28,945 14,828 20,000 20,000 23,000 Capital 380,947 40,201 30,000 30, ,000 Transfers to Other Funds Total Expenditures $ 421,821 $ 142,759 $ 245,000 $ 331,194 $ 333,000 NET INCOME (308,330) 5,411 80,050 (6,144) (7,950) BEGINNING FUND BALANCE 788, , , , ,051 ENDING FUND BALANCE $ 479,784 $ 485,195 $ 652,384 $ 479,051 $ 471,101 NO STAFFING IN THIS FUND Page 115

118 LIBRARY GIFT FUND Fund Summary The purpose of the Library Gift Fund is to account for donations and other revenue sources and expenses associated with Library donation activities. The primary source of funding is from donations. Actual Actual Original EOY Estimate Adopted STATEMENT OF REVENUES AND EXPENDITURES FY FY FY FY FY REVENUES Contributions/Donations $ 31,990 $ 34 $ - $ - $ - Interest Income Other Income 3, Total Revenues $ 35,833 $ 268 $ 250 $ 200 $ 200 EXPENDITURES Supplies $ 39,261 $ 22,714 $ - $ 3,846 $ - Maintenance 8, Services/Sundry - 2, Capital 12,700-25,000 91,154 50,000 Transfers to Other Funds Total Expenditures $ 59,961 $ 25,675 $ 25,000 $ 95,000 $ 50,000 NET INCOME (24,128) (25,407) (24,750) (94,800) (49,800) BEGINNING FUND BALANCE 252, , , , ,294 ENDING FUND BALANCE $ 228,501 $ 203,094 $ 179,001 $ 108,294 $ 58,494 NO STAFFING IN THIS FUND Page 116

119 LAW ENFORCEMENT DONATIONS FUND Fund Summary The purpose of the Law Enforcement Donations Fund is to account for donations and other revenue sources and expenses associated with Law Enforcement donation activities. The primary source of funding is from donations. Actual Actual Original EOY Estimate Adopted STATEMENT OF REVENUES AND EXPENDITURES FY FY FY FY FY REVENUES Contributions/Donations $ 15,181 $ 12,382 $ 16,000 $ 21,000 $ 16,000 Interest Income Total Revenues $ 15,277 $ 12,472 $ 16,100 $ 21,050 $ 16,050 EXPENDITURES Supplies $ 2,044 $ 12,877 $ 52,000 $ 52,000 $ 20,000 Services/Sundry 955 1,375 8,000 8,000 5,000 Capital ,000 15,000 - Total Expenditures $ 2,999 $ 14,252 $ 75,000 $ 75,000 $ 25,000 NET INCOME 12,278 (1,780) (58,900) (53,950) (8,950) BEGINNING FUND BALANCE 70,093 82,371 83,471 80,591 26,641 ENDING FUND BALANCE $ 82,371 $ 80,591 $ 24,571 $ 26,641 $ 17,691 NO STAFFING IN THIS FUND Page 117

120 FIRE DEPARTMENT DONATIONS FUND Fund Summary The purpose of the Fire Department Donations Fund is to account for donations and other revenue sources and expenses associated with Fire Department donation activities. The primary source of funding is from donations. Actual Actual Original EOY Estimate Adopted STATEMENT OF REVENUES AND EXPENDITURES FY FY FY FY FY REVENUES Contributions/Donations $ 14,126 $ 8,897 $ 7,500 $ 11,500 $ 7,500 Interest Income Total Revenues $ 14,177 $ 8,951 $ 7,550 $ 11,550 $ 7,550 EXPENDITURES Supplies $ 11,781 $ 2,017 $ 14,500 $ 22,200 $ 13,000 Services/Sundry ,500 Capital Total Expenditures $ 11,781 $ 2,017 $ 14,500 $ 22,500 $ 14,500 NET INCOME 2,396 6,934 (6,950) (10,950) (6,950) BEGINNING FUND BALANCE 40,567 42,963 36,013 49,897 38,947 ENDING FUND BALANCE $ 42,963 $ 49,897 $ 29,063 $ 38,947 $ 31,997 NO STAFFING IN THIS FUND Page 118

121 PEG CABLE CHANNEL FUND Fund Summary The purpose of the PEG (Public, Educational, and Governmental) Cable Channel Fund is to account for revenue sources and expenditures associated with PEG Cable Channel. The primary source of funding is from PEG Cable Channel franchise fees. Actual Actual Original EOY Estimate Adopted STATEMENT OF REVENUES AND EXPENDITURES FY FY FY FY FY REVENUES Cable Video PEG Fee $ 434,494 $ 417,981 $ 350,000 $ 410,000 $ 425,000 Interest Income 136 1,774 1,800 1,000 1,000 Transfers from General Fund 1,058, Total Revenues $ 1,493,395 $ 419,755 $ 351,800 $ 411,000 $ 426,000 EXPENDITURES Supplies $ - $ 10,824 $ 11,250 $ 23,459 $ 31,000 Services/Sundry ,000 66,000 45,000 Capital - 76,442 40,000 1,075,886 22,000 Total Expenditures $ - $ 87,265 $ 71,250 $ 1,165,345 $ 98,000 NET INCOME 1,493, , ,550 (754,345) 328,000 BEGINNING FUND BALANCE - 1,493,395 1,687,795 1,825,885 1,071,540 ENDING FUND BALANCE $ 1,493,395 $ 1,825,885 $ 1,968,345 $ 1,071,540 $ 1,399,540 PEG MOVED FROM GENERAL FUND IN FY PEG (Public, Educational, and Governmental) cable access channels NO STAFFING IN THIS FUND Page 119

122 VETERANS MEMORIAL FUND Fund Summary The purpose of the Veterans Memorial Fund is to account for donations and other revenue sources and expenses associated with activities and upkeep at the Veteran s Memorial Park. The primary source of funding is from donations. MISSION STATEMENT To honor the Collin County servicemen and women who sacrificed their lives in defense of our freedom. Actual Actual Original EOY Estimate Adopted STATEMENT OF REVENUES AND EXPENDITURES FY FY FY FY FY REVENUES Donations $ 3,000 $ 4,112 $ 5,000 $ 5,000 $ 5,000 Interest Income Transfers from Parks Construction Fund Total Revenues $ 3,015 $ 4,126 $ 5,050 $ 5,050 $ 5,050 EXPENDITURES Maintenance $ - $ - $ - $ - $ - Services/Sundry 4,676 3,810 5,000 5,000 5,000 Total Expenditures $ 4,676 $ 3,810 $ 5,000 $ 5,000 $ 5,000 NET INCOME (1,661) BEGINNING FUND BALANCE 15,412 13,751 13,801 14,067 14,117 ENDING FUND BALANCE $ 13,751 $ 14,067 $ 13,851 $ 14,117 $ 14,167 NO STAFFING IN THIS FUND Page 120

123 URBAN TRANSIT DISTRICT FUND Fund Summary The purpose of the Urban Transit District Fund is to account for revenue sources and expenses associated with transportation services provided thru the Urban Transit District. The primary source of funding is from state grants and local government funding. Actual Actual Original EOY Estimate Adopted STATEMENT OF REVENUES AND EXPENDITURES FY FY FY FY FY REVENUES State Grants $ - $ - $ - $ 401,858 $ 401,858 Intergovernmental ,963 9,300 Interest Income Other Income ,113 56,192 Total Revenues $ - $ - $ - $ 470,934 $ 467,350 EXPENDITURES Personnel $ - $ - $ - $ 104,172 $ 83,462 Supplies , Maintenance Services/Sundry , ,927 Capital Total Expenditures $ - $ - $ - $ 470,933 $ 447,839 NET INCOME ,511 BEGINNING FUND BALANCE ENDING FUND BALANCE $ - $ - $ - $ 1 $ 19,512 Page 121

124 TAX INCREMENT REINVESTMENT ZONE 1 TOWN CENTER Fund Summary The primary source of funding for the TIRZ 1-Town Center Fund is from property and sales taxes collected in the TIRZ 1 zone. The zone consists of approximately 947 acres generally in and around the historic Town Center of McKinney and along State Highway 5 from US 380 to Spur 399/US 75 interchange. The purpose of the TIRZ 1 Fund is to account for revenues collected, and provide a specific funding source. MISSION STATEMENT To provide support for infrastructure and projects, such as the Flour Mill, that will support the continued revitalization for the Historic Town Center. Actual Actual Original EOY Estimate Adopted STATEMENT OF REVENUES AND EXPENDITURES FY FY FY FY FY REVENUES Property Taxes $ 45,372 $ 433,314 $ 647,800 $ 647,800 $ 576,603 Sales Tax 1,285,132 1,116,981 1,349,389 1,349,389 1,172,831 Interest Income 2,720 10,458 7,400 30,000 35,000 Donations / Contributions Transfers from Other Funds Total Revenues $ 1,333,224 $ 1,560,753 $ 2,004,589 $ 2,027,189 $ 1,784,434 EXPENDITURES Economic Incentive Payments $ 25,000 $ 25,000 $ 100,000 $ 150,000 $ 100,000 Other 10,500 10,500 39,000 39,000 39,000 Total Expenditures $ 35,500 $ 35,500 $ 139,000 $ 189,000 $ 139,000 NET INCOME 1,297,724 1,525,253 1,865,589 1,838,189 1,645,434 BEGINNING FUND BALANCE 2,214,221 3,511,945 5,227,418 5,037,198 6,875,387 ENDING FUND BALANCE $ 3,511,945 $ 5,037,198 $ 7,093,006 $ 6,875,387 $ 8,520,821 NO STAFFING IN THIS FUND Page 122

125 TAX INCREMENT REINVESTMENT ZONE 2 AIRPORT Fund Summary The primary source of funding for the TIRZ 2-Airport Fund is from property and sales taxes collected in the TIRZ 2 zone. The zone consists of approximately 3,617 acres generally in and around the McKinney National Airport from US 380 to the southeastern city limits of McKinney. The purpose of the TIRZ 2 Fund is to account for revenues collected, and provide a specific funding source. MISSION STATEMENT To provide the infrastructure support necessary to fulfill the mission of the airport to become a premier aviation reliever airport in the Dallas/Fort Worth Metroplex. Actual Actual Original EOY Estimate Adopted STATEMENT OF REVENUES AND EXPENDITURES FY FY FY FY FY REVENUES Property Taxes $ 7,292 $ 83,658 $ 156,500 $ 156,500 $ 120,747 Sales Tax 298, , , , ,713 Interest Income 1,546 5,436 4,400 9,000 10,000 Donations / Contributions Transfers from Other Funds Total Revenues $ 306,946 $ 605,011 $ 473,913 $ 478,513 $ 672,460 EXPENDITURES Economic Incentive Payments $ - $ - $ - $ - $ - Other 4,500 4,500 25,000 25,000 25,000 Total Expenditures $ 4,500 $ 4,500 $ 25,000 $ 25,000 $ 25,000 NET INCOME 302, , , , ,460 BEGINNING FUND BALANCE 1,310,935 1,613,381 2,026,931 2,213,892 2,667,405 ENDING FUND BALANCE $ 1,613,381 $ 2,213,892 $ 2,475,844 $ 2,667,405 $ 3,314,865 NO STAFFING IN THIS FUND Page 123

126 MPAC FUND Fund Summary The McKinney Performing Arts Center (MPAC) provides a unique and professional venue for cultural, artistic and educational opportunities. The primary source of funding is from events, donations, General Fund transfer and MCDC funding. MISSION STATEMENT To provide the community a unique and FY Accomplishments: professional venue in Received support from Emerson Process Management, Mercedes which cultural, artistic Benz of McKinney and Taylor Made Heating & Air Presented sold out concerts and comedy shows and educational Hosted 7th annual Bridal Expo opportunities may be Hosted 6th annual Juried Art Show Received and installed Historic McKinney fine art collection from nurtured in a supportive artist Jon Flaming environment. Welcomed McKinney corporations/businesses for multiple conference meetings Continue to serve as a County and City resource for meeting and event gatherings (Night Court, Town Halls, Professional Development & Performance Training, Town Center Study Presentations) Consistently ranked in the top 25 page visits for the City website Strong Facebook & social media exposure Received consistent high-visibility media exposure throughout the year Increased event rentals and venue exposure Maintained successful guest services program Worked with community partners such as McKinney Repertory Theatre, Young Actors Guild and McKinney Community Band to promote theater events and performances Offered 30+ education and artistic classes Redesign and install new donor wall design FY Objectives: Increase MPAC activity, exposure and revenues Increase Visual Arts Displays throughout the facility Continue to promote facility and deliver focused quality events within the historic district Foster relationships within city government and the community including citizens, businesses and organizations at large Page 124

127 MPAC FUND Actual Actual Original EOY Estimate Adopted STATEMENT OF REVENUES AND EXPENDITURES FY FY FY FY FY REVENUES Ticket Sales $ 57,395 $ 70,832 $ 70,000 $ 70,000 $ 70,000 Rental - Events 200, , , , ,000 Lease - Office Space 7,433 6,000 7,000 7,000 7,000 Interest Income Intergovernmental 1, Donations / Contributions 8,824 27,722 36,900 36,900 26,900 Other Income 21,048 23,871 22,500 22,500 25,500 Transfers from Other Funds 540, , , , ,000 Total Revenues $ 836,865 $ 937,649 $ 716,800 $ 716,800 $ 719,800 EXPENDITURES Personnel $ 585,561 $ 597,119 $ 439,997 $ 440,343 $ 458,121 Supplies 18,788 19,228 19,750 18,610 25,750 Maintenance Services/Sundry 236, , , , ,494 Capital ,000 - Transfers to Other Funds ,453 12,453 12,453 Total Expenditures $ 840,826 $ 834,610 $ 716,794 $ 715,906 $ 729,818 NET INCOME (3,961) 103, (10,018) BEGINNING FUND BALANCE 230, , , , ,141 ENDING FUND BALANCE $ 226,209 $ 329,247 $ 224,356 $ 330,141 $ 320,123 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Main Street Program Director + D MPAC Marketing & Development Specialist Main Street Program Coordinator MPAC Facility & Operations Supervisor MPAC Events & Ticket Manager MPAC Events Coordinator Executive Assistant Maintenance Worker (Part-time.5 FTE) 4A Custodian (Part-time.5 FTE) 2A Position(s) moved or split funded between Main Street Fund and MPAC Fund due to work done for both. Total MAIN STREET PROGRAM MOVED TO MAIN STREET FUND IN FY Page 125

128 MAIN STREET FUND Fund Summary The purpose of the Main Street Fund is to provide continued growth of McKinney s vibrant downtown area through economic development increased promotion, enhancing tourism, infrastructure redevelopment, historical preservation efforts and an increased awareness of McKinney s history. FY Accomplishments: be the vibrant, inviting, Maintained State and National Main Street Status and 501(c) designations safe and growing area it Earned over $850,000 in private sponsorships, donations, commissions is known for today. and revenue Coordinated, fundraised and executed seven successful annual events held in downtown McKinney Productively worked with community partners and organizations to provide insight and template examples for events held throughout the City Partnered with multiple City departments and organizations to plan and execute downtown McKinney events Quarterfinalist in Main Street America s Independent We Stand Competition Top 10 city for Vote Your Main Street challenge from National Trust of Historic Preservation Welcomed 50,000 guests for McKinney Oktoberfest Partnered with WFAA for Santa s Helpers Held monthly business meetings for downtown merchants Prepared weekly, monthly and quarterly progress reports for board leadership, City Council and Texas Historical Commission Prepared quarterly downtown reinvestment reports for Texas Historical Commission Completed Main Street annual training Recruited, trained and maintained 300 volunteers who participate in downtown events and activities Nominated and won Downtowner of Year for Don Day, Texas Downtown Association Selected by Texas Historic Commission to participant in DowntownTX.org, online real estate inventory program Launched electric shuttle DASH for visitors in Downtown McKinney FY Objectives: MISSION STATEMENT Our mission is to ensure that downtown McKinney continues to Continue to promote downtown and deliver focused quality festivals within the historic district Continue to support the Main Street four-point approach (Promotion, Organization, Design and Economic Development) Meet fundraising goals and strive to exceed expectations for adequate private funds Capitalize on our unique assets and rich heritage by providing timelines and information to downtown stakeholders regarding continued improvements through the execution of the Town Center Study Partner with public and private supporters to boost downtown economy Page 126

129 MAIN STREET PROGRAM FUND Actual Actual Original EOY Estimate Adopted STATEMENT OF REVENUES AND EXPENDITURES FY FY FY FY FY REVENUES Interest Income $ - $ - $ - $ - $ - Transfers from General Fund , , ,000 Total Revenues $ - $ - $ 227,000 $ 227,000 $ 240,000 EXPENDITURES Personnel $ - $ - $ 209,062 $ 209,107 $ 219,993 Supplies Maintenance Services/Sundry - - 1,305 1,305 1,305 Capital , Transfers to Other Funds ,562 16,562 16,562 Total Expenditures $ - $ - $ 226,929 $ 226,974 $ 237,860 NET INCOME ,140 BEGINNING FUND BALANCE ENDING FUND BALANCE $ - $ - $ 71 $ 26 $ 2,166 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Main Street Program Director + D Main Street Program Coordinator MPAC Marketing & Development Specialist Executive Assistant Position(s) split funded between Main Street Fund and MPAC Fund due to work done for both. Total MAIN STREET PROGRAM MOVED FROM MPAC FUND IN FY Page 127

130 TECHNOLOGY IMPROVEMENT FUND Fund Summary The Technology Improvement Fund is used to account for technology infrastructure improvements and computer hardware/software needs. The source of funding is from charges to user departments based on the equipment used. Actual Actual Original EOY Estimate Adopted STATEMENT OF REVENUES AND EXPENDITURES FY FY FY FY FY REVENUES Charges for Services $ 1,534,510 $ 1,534,510 $ 1,061,792 $ 1,061,792 $ 1,206,888 Bond Proceeds Interest Income 5,298 26,293 20,000 50,000 60,000 Transfers from Other Funds 240,000 1,500, ,000 Total Revenues $ 1,779,808 $ 3,060,803 $ 1,081,792 $ 1,111,792 $ 1,766,888 EXPENDITURES Supplies $ 646,987 $ 248,504 $ 129,239 $ 209,239 $ 653,699 Maintenance 58,563 39, Services/Sundry 543, , , , ,189 Capital 716, ,067-1,867,515 - Bond Issuance Costs Total Expenditures $ 1,965,640 $ 1,550,927 $ 936,239 $ 2,916,055 $ 1,266,888 NET INCOME (185,832) 1,509, ,553 (1,804,263) 500,000 BEGINNING FUND BALANCE 8,391,115 8,205,283 8,422,532 9,715,159 7,910,896 ENDING FUND BALANCE $ 8,205,283 $ 9,715,159 $ 8,568,085 $ 7,910,896 $ 8,410,896 NO STAFFING IN THIS FUND Page 128

131 CAPITAL EQUIPMENT REPLACEMENT FUND Fund Summary The Capital Equipment Replacement Fund is used to account for capital replacements, including fleet vehicles/equipment, roofing, heating/air conditioning systems & boilers. The source of funding is from interfund charges based on replacement costs and depreciation. Actual Actual Original EOY Estimate Adopted STATEMENT OF REVENUES AND EXPENDITURES FY FY FY FY FY REVENUES Interest Income $ 10,036 $ 42,571 $ 32,000 $ 95,000 $ 95,000 Transfers from Other Funds 5,521,974 6,987,627 6,424,984 8,517,922 4,846,784 Total Revenues $ 5,532,010 $ 7,030,198 $ 6,456,984 $ 8,612,922 $ 4,941,784 EXPENDITURES Supplies $ 207,503 $ 56,948 $ - $ 254,098 $ 150,734 Maintenance 514, , ,100 2,123, ,820 Services/Sundry - 102, ,000 28, ,997 Capital 3,819,964 2,511,823 4,115,522 7,686,899 3,395,540 Total Expenditures $ 4,542,073 $ 3,057,140 $ 4,727,622 $ 10,092,513 $ 4,286,091 NET INCOME 989,937 3,973,057 1,729,362 (1,479,591) 655,693 BEGINNING FUND BALANCE 4,449,862 5,439,799 4,928,666 9,412,856 7,933,265 ENDING FUND BALANCE $ 5,439,799 $ 9,412,856 $ 6,658,027 $ 7,933,265 $ 8,588,958 NO STAFFING IN THIS FUND Significant Budget Item(s) HVAC & Roof Replacements-$617,030 Police- Replace 16 vehicles & trailer $996,000 Public Works-Replace street sweeper & three trucks $395,600 Development Services-Replace eight vehicles & two trailers $243,720 Parks-Replace six trucks and two mowers $220,350 Page 129

132 AQUATIC & FITNESS CENTER FUND Fund Summary The Apex Centre is an 80,000 square foot aquatics and fitness facility which will include a gymnasium, an elevated track, babysitting, classrooms, locker rooms, party rooms, two indoor pools and an outdoor leisure pool totaling 10,000 square feet of surface water. FY Accomplishments: Hired and trained over 300 part time staff members Established and implemented policies and procedures Prepared the building for opening Opened facility manual operation Exceeded membership projections with over 5,200 current memberships Launched new software Successful swim lesson and camp programs launched MISSION STATEMENT Lead and serve the community by providing captivating experiences through operational excellence and fiscal success. FY Objectives: Maintain memberships at over 5,000 for the year Developed partnerships with community businesses for sponsorships Secure a personal training group to conduct training for the facility Implement recreational programming Develop and launch online Peak Performance training for employees Charter Member Renewal of 85% 1st year Birthday Bash in May 2018 Continue successful hiring events for seasonal staff Maintain 100% cost recovery within 3 years Launch member survey with a goal of 85% customer satisfaction rate Significant Budget Item(s) Added 24.4 part-time/seasonal staff Page 130

133 AQUATICS & FITNESS CENTER FUND Actual Actual Original EOY Estimate Adopted INCOME STATEMENT FY FY FY FY FY REVENUES Charges for Services $ - $ - $ 709,300 $ 462,155 $ 721,300 Intergovernmental - Component Unit - - 1,040,093 1,214, ,270 Day Pass Sales , , ,000 Membership Sales - - 1,329,745 1,400,000 2,480,000 Merchandise Sales ,200 10,000 21,200 Interest Income Other Income - - 1,300 11,300 11,600 Total Revenues $ - $ - $ 3,340,738 $ 3,268,111 $ 4,135,370 EXPENSES Personnel $ - $ - $ 1,714,527 $ 1,783,199 $ 2,376,123 Supplies , , ,770 Maintenance , ,483 72,470 Services/Sundry - - 1,272,702 1,074,958 1,410,007 Capital ,000 - Total Expenses $ - $ - $ 3,340,738 $ 3,268,111 $ 4,135,370 NET INCOME BEGINNING CASH & INVESTMENTS ENDING CASH & INVESTMENTS $ - $ - $ 0 $ - $ - Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Aquatic & Fitness Manager Assistant Aquatic & Fitness Manager APEX Sales & Marketing Supervisor APEX Financial Services Coordinator APEX Building Operations Supervisor APEX Aquatics Supervisor APEX Recreation Supervisor APEX Fitness Supervisor APEX Customer Service Supervisor APEX Assistant Aquatics Supervisor APEX Assistant Recreation Supervisor APEX Assistant Customer Service Supervisor Administrative Assistant Part-time and Seasonal Staff * N/A * Position(s) added in FY Total NEW FUND IN FY Page 131

134 PUBLIC ART FUND Fund Summary The purpose of the Public Art Fund is to account for donations and other revenue sources and expenses associated with development and maintenance of public art work. The primary source of funding is from donations. MISSION STATEMENT To maintain the creation of public art work. Actual Actual Original EOY Estimate Adopted STATEMENT OF REVENUES AND EXPENDITURES FY FY FY FY FY REVENUES Interest Income $ 24 $ 24 $ 50 $ 50 $ 50 Donations 4, Transfers from Other Funds - 17,837-44,915 - Total Revenues $ 4,516 $ 17,861 $ 50 $ 44,965 $ 50 EXPENDITURES Services/Sundry $ - $ 19,901 $ - $ - $ - Transfers to Other Funds Total Expenditures $ - $ 19,901 $ - $ - $ - NET INCOME 4,516 (2,041) 50 44, BEGINNING FUND BALANCE 16,732 21,248 13,146 19,208 64,173 ENDING FUND BALANCE $ 21,248 $ 19,208 $ 13,196 $ 64,173 $ 64,223 NO STAFFING IN THIS FUND Page 132

135 DISASTER RELIEF FUND Fund Summary The purpose of the Disaster Relief Fund is to ensure that immediate financial support is available for emergency response to a disaster. The primary source of funding is from government reimbursements. MISSION STATEMENT To provide emergency response services to citizens affected by a disaster. Actual Actual Original EOY Estimate Adopted STATEMENT OF REVENUES AND EXPENDITURES FY FY FY FY FY REVENUES Interest Income $ - $ - $ - $ - $ - Other Income ,000 50,000 50,000 Total Revenues $ - $ - $ 50,000 $ 50,000 $ 50,000 EXPENDITURES Services/Sundry $ - $ - $ 50,000 $ 50,000 $ 50,000 Total Expenditures $ - $ - $ 50,000 $ 50,000 $ 50,000 NET INCOME BEGINNING FUND BALANCE 516, , , , ,552 ENDING FUND BALANCE $ 516,552 $ 516,552 $ 516,552 $ 516,552 $ 516,552 NO STAFFING IN THIS FUND Page 133

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137 DEBT SERVICE FUNDS Debt Service Funds are used for the accumulation of resources for the payment of interest and principal on long-term debts. Financing is provided primarily by a specific annual property tax levy for general obligation debts or operating revenues for revenue debts. General Obligation Debt Service Fund Revenue Debt Service Fund Revenue Bond Reserve Fund Page 135

138 GENERAL OBLIGATION DEBT SERVICE FUND Fund Summary The Debt Service Fund is used to account for the accumulation of financial resources for the payment of principal, interest and related costs on general long-term debt paid from taxes levied by the City. Debt service is a significant component of the operating budget and arises from the issuance of debt to finance the City s capital improvement program. Although a portion of the City s capital improvements are funded from federal grants and other sources, the City borrows funds through the issuance of bonds to fund the majority of its capital improvement program. The issuance of bonds also obligates future revenue for repayment of the bonds. Debt service is the annual payment of principal and interest on these borrowed funds. MISSION STATEMENT To maintain and record the appropriate portion of the tax rate as levied for interest and sinking of related City debt. The impact of debt service costs incurred from long-term financing of capital projects that were approved this year and in prior years totals $32 million. In November 2015, the voters approved a bond election of $100.3 million for street, public safety, facility and drainage projects. The total authorized but not issued debt as of October 1, 2017 is $101.2 million. There will be a general bond sale in FY The amount of the sale is still pending at this time. Funding Source Funding source for this fund is from property tax. The property tax rate for fiscal year is $ per $100 assessed valuation, which consists of $ for operating and maintenance cost recorded in the General Fund and Tax Increment Reinvestment Zone (TIRZ) Funds and $ to fund principal and interest payments on bond indebtedness recorded in the General Obligation Debt Service Fund. $ $ $ Debt Policy Maintenance & Operations Interest & Sinking (Debt) Total Tax Rate The target length of maturity of the City s long-term debt is not to exceed 20 years, in order to lower net interest cost and to maintain future flexibility by paying off debt earlier. In addition, the percentage of tax rate allocated to debt services will not be more than 35%. Legal Debt Margin The City Charter of the City of McKinney does not provide for a debt limit. Under provisions of state law, the maximum tax rate is limited to $2.50 per $100 assessed valuation. No direct bond debt limitation is imposed on the City under current state law or the City s Charter. Tax Rate Limit $2.500 Current Tax Rate $ Available Tax Rate $ Page 136

139 GENERAL OBLIGATION DEBT SERVICE FUND Actual Actual Original EOY Estimate Adopted STATEMENT OF REVENUES AND EXPENDITURES FY FY FY FY FY REVENUES Property Taxes $ 22,824,488 $ 26,716,156 $ 29,321,942 $ 29,681,942 $ 31,942,815 Lease Revenue 588, Bond Proceeds - 44,998, Interest Income 16,184 79,990 72, , ,000 Total Revenues $ 23,428,672 $ 71,794,945 $ 29,393,942 $ 29,826,942 $ 32,052,815 EXPENDITURES Principal $ 13,485,000 $ 16,100,000 $ 18,025,000 $ 18,025,000 $ 21,805,000 Interest 9,016,252 10,305,718 10,934,811 10,934,811 10,196,269 Bond Advance Refunding - 44,520, Bond Issuance Costs - 481,177 46, ,500 - Paying Agent Fees/Other 8,062 8,100 9,100 45,100 32,500 Transfer for Lease/Purchase (Fire Trucks) - 321, , ,679 - Total Expenditures $ 22,509,314 $ 71,736,795 $ 29,337,390 $ 29,459,090 $ 32,033,769 CHANGE IN RESERVES 919,358 58,150 56, ,852 19,046 BEGINNING FUND BALANCE 2,867,011 3,836,369 3,315,677 3,894,518 4,262,370 FUND BALANCE RESERVED (NRCS I&S Reserve) 50, ENDING FUND BALANCE $ 3,836,369 $ 3,894,518 $ 3,372,229 $ 4,262,370 $ 4,281,416 Current GO Bonds Total Outstanding GO Bonds (All Years) FY as of October 1, 2017 Series Principal Interest Total Series Principal Interest Total 2009 CO $ 825,000 $ 569,681 $ 1,394, CO $ 13,005,000 $ 4,701,544 $ 17,706, GO 445, , , GO 6,325,000 2,177,963 8,502, CO 110, , , CO 9,365,000 3,790,738 13,155, GO 215, , , GO 14,635,000 5,279,863 19,914, GO Refunding 1,890, ,700 2,341, GO Refunding 10,210,000 1,452,750 11,662, CO Taxable 250, , , CO Taxable 5,620,000 2,113,582 7,733, CO Taxable Airport 480, , , CO Taxable Airport 11,720,000 5,538,070 17,258, GO Refunding 2,090, ,250 2,718, GO Refunding 13,195,000 2,244,500 15,439, CO Airport Taxable 110,000 21, , CO Airport Taxable 830,000 97, , CO Hotel Taxable 105,000 91, , CO Hotel Taxable 2,540,000 1,041,768 3,581, GO & GO Refunding 1,930, ,613 2,824, GO & GO Refunding 20,030,000 5,795,650 25,825, GO Refunding 155, , , GO Refunding 3,695,000 1,535,190 5,230, Tax Notes 1,240,000 50,100 1,290, Tax Notes 2,505,000 75,400 2,580, GO 1,565,000 2,093,700 3,658, GO 42,850,000 22,994,400 65,844, GO & Refunding 3,830,000 2,334,400 6,164, GO & Refunding 49,720,000 14,552,400 64,272, GO Refunding 6,565,000 1,012,522 7,577, GO Refunding 21,965,000 3,972,772 25,937,772 TOTAL CURRENT $ 21,805,000 $ 10,196,269 $ 32,001,269 TOTAL ALL $ 228,210,000 $ 77,363,970 $ 305,573,970 Page 137

140 Total Outstanding GO Bonds All Issues Fiscal Year Principal Interest Total 2018 $ 21,805,000 $ 10,196,269 32,001, ,435,000 9,327,889 27,762, ,085,000 8,583,498 25,668, ,620,000 7,812,509 25,432, ,165,000 6,984,863 25,149, ,765,000 6,134,013 24,899, ,300,000 5,276,669 23,576, ,485,000 4,414,994 17,899, ,895,000 3,775,743 13,670, ,485,000 3,326,621 13,811, ,445,000 2,865,988 13,310, ,770,000 2,403,109 14,173, ,330,000 1,878,785 12,208, ,770,000 1,422,618 7,192, ,050,000 1,157,811 7,207, ,310, ,777 7,197, ,600, ,324 7,205, ,895, ,490 7,204,490 TOTAL ALL $ 228,210,000 $ 77,363,970 $ 305,573,970 Page 138

141 REVENUE DEBT SERVICE FUND Fund Summary The retained earnings of the fund are restricted and available solely for the retirement of debt and related requirements per City bond covenants. The City covenants that there shall be deposited from the Net Revenues into the fund prior to each principal and interest payment date an amount equal to one hundred per centum (100%) of the required to fully pay the interest on and the principal of the bonds then falling due and payable. Such deposits to pay maturing principal and accruing shall be made in substantially equal monthly installments on or before the 10th of each month. The monthly deposits shall continue to be made until such time as the total amount on deposit is equal to the amount required to pay all outstanding bonds. Interest and premium received shall be taken into consideration and reduce the amount of monthly deposits. There will be a revenue bond sale in FY The amount of the sale is still pending at this time. Projected principal and interest payments for FY are $5,785,000 and $4,472,257 respectively. Total outstanding debt as of October 1, 2016 will be $ million. The ending cash and investments at September 30, 2018 are estimated at $4,793,629. MISSION STATEMENT To provide a clearing account to receive transfers from the Water & Wastewater Fund and make payments for the principal and interest of scheduled debt service for the Water & Wastewater Fund. Additionally, to channel transfers from the Operating Fund to the Reserve Fund, to be maintained in accordance with the revenue bond covenants of the City. Page 139

142 REVENUE DEBT SERVICE FUND Actual Actual Original EOY Estimate Adopted INCOME STATEMENT FY FY FY FY FY REVENUES Transfers - Principal & Interest $ 4,799,030 $ 5,122,245 $ 5,310,000 $ 9,810,000 $ 10,257,257 Interest Income 4,158 18,798 15,000 16,000 18,000 Total Revenues $ 4,803,188 $ 5,141,044 $ 5,325,000 $ 9,826,000 $ 10,275,257 EXPENSES Principal $ - $ - $ 4,810,000 $ 4,810,000 $ 5,785,000 Interest 2,582,457 2,909,760 2,987,919 2,987,919 4,472,257 Paying Agent Fees/Other 3,726 5,025 5,000 5,000 5,000 Total Expenses $ 2,586,183 $ 2,914,785 $ 7,802,919 $ 7,802,919 $ 10,262,257 NET INCOME 2,217,005 2,226,259 (2,477,919) 2,023,081 13,000 BEGINNING CASH & INVESTMENTS 7,524,143 5,278,654 2,687,476 2,757,548 4,780,629 CASH ADJUSTMENTS (Bonds Payable) (4,462,495) (4,747,365) ENDING CASH & INVESTMENTS $ 5,278,654 $ 2,757,548 $ 209,557 $ 4,780,629 $ 4,793,629 Current Revenue Bonds Total Outstanding Revenue Bonds (All Years) FY as of October 1, 2017 Series Principal Interest Total Series Principal Interest Total 2008 RB $ 530,000 $ 10, , RB $ 530,000 $ 10, , RB 435,000 26, , RB 890,000 36, , RB 265, , , RB 4,395,000 1,247,066 5,642, RB Refunding 540, , , RB Refunding 3,570, ,881 3,984, RB Refunding 860, ,038 1,098, RB Refunding 7,400,000 1,114,269 8,514, RB & Refunding 1,170, ,250 1,603, RB & Refunding 10,835,000 3,286,125 14,121, RB & Refunding 1,005,000 1,237,850 2,242, RB & Refunding 27,820,000 10,355,375 38,175, RB & Refunding 980,000 2,234,482 3,214, RB & Refunding 46,520,000 22,620,769 69,140,769 TOTAL CURRENT $ 5,785,000 $ 4,472,257 $ 10,257,257 TOTAL ALL $ 101,960,000 $ 39,085,085 $ 141,045,085 Page 140

143 Total Outstanding Revenue Bonds All Issues Fiscal Year Principal Interest Total 2018 $ 5,785,000 $ 4,472,257 10,257, ,940,000 4,102,181 10,042, ,670,000 3,842,206 10,512, ,825,000 3,556,938 10,381, ,015,000 3,253,194 10,268, ,175,000 2,968,388 10,143, ,320,000 2,699,706 10,019, ,355,000 2,377,044 9,732, ,845,000 2,050,569 7,895, ,010,000 1,789,544 6,799, ,800,000 1,570,647 6,370, ,210,000 1,377,769 5,587, ,570,000 1,199,719 4,769, ,295,000 1,035,425 4,330, ,450, ,925 4,327, ,615, ,875 4,327, ,785, ,025 4,331, ,950, ,500 4,327, ,755, ,425 3,965, ,590,000 64,750 2,654,750 TOTAL ALL $ 101,960,000 $ 39,085,085 $ 141,045,085 Page 141

144 REVENUE BOND RESERVE FUND Fund Summary The City is allowed five years from the date of the last bond sale to accumulate the required reserve in this fund. The required reserve is $7,052,254 *. These funds are deposited with a fiscal agent and transfers are made to increase this account monthly and as needed. There will be a revenue bond sale in FY The amount of the sale is still pending at this time. At the time of sale, a new required level will be established and a new five-year time limit will begin. * Reserve requirement calculation: Total Outstanding Revenue Bonds $141,045, Years Average Annual Debt Payments $7,052,254 MISSION STATEMENT To receive transfers from the Water/Wastewater Fund in order to maintain in reserve an amount equal to the total average annual debt service as required in the revenue bond covenant. Actual Actual Original EOY Estimate Adopted INCOME STATEMENT FY FY FY FY FY REVENUES Interest Income $ 100,758 $ 56,638 $ 55,500 $ 63,000 $ 80,000 Transfers from Water & Wastewater Fund - 36, , , ,000 Transfers from Utility Construction Fund 1,200,918 Total Revenues $ 100,758 $ 92,638 $ 199,500 $ 2,107,918 $ 580,000 EXPENSES Transfers to Utility Construction Fund 1,200, Total Expenses $ 1,200,918 $ - $ - $ - $ - NET INCOME (1,100,160) 92, ,500 2,107, ,000 BEGINNING CASH & INVESTMENTS 5,580,335 4,250,773 4,342,273 4,323,832 6,431,750 CASH ADJUSTMENTS (229,401) (19,579) ENDING CASH & INVESTMENTS $ 4,250,773 $ 4,323,832 $ 4,541,773 $ 6,431,750 $ 7,011,750 Page 142

145 PROPRIETARY FUNDS Enterprise Funds Enterprise Funds are used to account for the financing of goods or services provided by the City to customers. Internal Service Funds Water and Wastewater Fund Golf Course Fund Airport Fund Surface Water Drainage Utility Fund Solid Waste Fund Internal Service Funds are used to account for activities that provide goods or services to other funds or departments on a cost-reimbursement basis. Fleet Maintenance Fund Risk / Insurance Fund Other Proprietary Funds Proprietary Funds for Capital Projects & Debt Service are shown in their respective sections. Page 143

146 WATER & WASTEWATER FUND Fund Summary The Water & Wastewater Fund is responsible for maintaining 895 miles of water distribution mains, 8,641 fire hydrants, 673 miles of sewer collection lines, and related pumping and storage facilities. Typical duties include responding to customer requests; cleaning, inspecting, and repairing sewer lines; installing water/sewer services upon request; repairing water lines, valves and fire hydrants; issuing permits and providing technical support for irrigation systems; water/wastewater capital improvement projects, meter reading, and related services. FY Accomplishments: Provided timely response to customer requests Met all regulatory requirements Implemented Service Line Replacement Project Developed a plan for implementation of Capacity, Management, Operation and Maintenance (CMOM) program for the wastewater collection system Conducted 91 green seminars on water conservation topics Implemented the Fats, Oil and Grease (FOG) campaign Continued update of water and wastewater models Initiated the design for the following: o Redbud Pump Station 794 PP and 850 PP Transmission Water Mains o Substandard Water and Wastewater Main Improvements o Water and Wastewater Master Plan Updates o McKinney Ranch Pump Station Improvements o University Pump Station 920 PP Pump o US 380 Water Line Improvements Completed construction on the following: o Bloomdale Road Sanitary Sewer Trunk Main o Gerrish Pump Station Improvements o FM 546 Utility Relocations Completed design on the following: o Redbud Pump Station FY Objectives: 35.0% 30.0% 25.0% 20.0% 15.0% 10.0% 5.0% 0.0% Significant Budget Item(s) Water Purchase $30,000,000 Wastewater Services $19,472,300 Added six positions & equipment (2 leak detection, 2 line inspectors & 2 meter specialists) $521,305 Ensure timely response to all emergency service requests by responding within an hour. Implement Capacity, Management, Operations and Maintenance (CMOM) for the wastewater collection system. Reduce water loss by replacing 1,440 service lines per year over the next 10 years. Reduce overall average unbilled and unaccounted water loss in McKinney by 5%. Meet all Water Quality regulatory requirements and reporting. Develop a comprehensive Fats, Oils and Grease (FOG) program including public outreach, preventive cleaning and enforcement (revising City ordinance to incorporate 2003 HS 1979-FSE Grease Trap) to reduce grease-related sanitary sewer overflows (SSOs) by 5%. Real Loss of Treated Water (Annual Avg) Continue sub-standard line replacement program (27,000 linear feet of water lines and 18,500 linear 28.0% feet of wastewater lines). Inspect and permit all non-hazardous liquid waste haulers operating within the City of McKinney. Implement proper fees for Backflow Prevention Assembly Test and Maintenance Report form processing. 23.0% 22.0% MISSION STATEMENT To supply safe, FY14 FY15 FY16 FY17 Estimate uninterrupted water and wastewater services to McKinney residents and businesses while recording the consumption of those services in an accurate and timely manner. 17.0% 16.0% FY18 Target Page 144

147 WATER AND WASTEWATER FUND Actual Actual Original EOY Estimate Adopted INCOME STATEMENT FY FY FY FY FY REVENUES Water Charges $ 37,404,542 $ 45,212,814 $ 44,412,000 $ 47,080,500 $ 51,684,000 Sewer Charges 20,957,332 24,715,855 27,126,500 27,140,000 29,835,000 Miscellaneous Charges 12,693,754 24,247, ,600 1,681, ,920 Interest Income 161, , , , ,000 Total Revenues $ 71,216,874 $ 94,469,499 $ 72,349,100 $ 76,227,100 $ 82,698,920 EXPENSES Personnel $ 6,201,877 $ 6,407,593 $ 7,774,474 $ 7,309,515 $ 8,313,579 Supplies 616, , , , ,425 Maintenance 3,810,436 4,099,193 1,840,273 2,225,622 2,306,569 Services/Sundry 58,840,571 75,470,754 58,304,460 64,382,644 70,076,523 Capital 245,717 1,550,221 1,027,280 1,263, ,185 Total Expenses $ 69,715,260 $ 88,238,665 $ 69,681,226 $ 75,934,766 $ 82,132,281 NET INCOME 1,501,614 6,230,835 2,667, , ,639 BEGINNING CASH & INVESTMENTS 26,646,463 24,001,162 24,485,649 32,297,905 32,590,239 Restricted Cash & Investments (Deposits) (2,639,323) (3,246,100) Cash Adjustments (Depreciation/Accts Rec) (1,507,591) 5,312, ENDING CASH & INVESTMENTS $ 24,001,162 $ 32,297,905 $ 27,153,523 $ 32,590,239 $ 33,156,878 Days in Reserve (Minimum of 90 Days) Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Director of Public Works + D Assistant Director of Public Works Senior Engineer II E Civil Engineer II E Civil Engineer I E Street/Drainage Superintendent Water Utilities Superintendent Wastewater Utilities Superintendent ** Revenue Collections Manager Customer Service Supervisor Meter Services Supervisor Water Utilities Supervisor Utility Billing Analyst ** Utility Billing System Analyst Water Utilities Pumping Supervisor Water Utility Analyst Water Utilities Inspector II Pump Operator Construction Inspector GIS Technician Maintenance Crew Leader Meter Maintenance Crew Leader Water Utilities Inspector I Pre-treatment Coordinator CIP Contract Specialist Customer Service Representative, Senior Inventory Specialist Maintenance Specialist * Meter Maintenance Specialist * Administrative Assistant Customer Service Representative ** Maintenance Technician Meter Maintenance Technician Staff Assistant (Part-time.5 FTE) 4A Temporary Clerical (Part-time.1 FTE) T Public Works Program/Project Manager ** V Meter Services Coordinator K Irrigation Inspector L Water Utility Line Locator, Senior L Cross Connection Inspector K Water Utility Line Locator I * Position(s) added in FY ** Position(s) restructured in FY Position(s) funded by GF 25%, Water Fund 25%, Solid Waste Fund 25% and Surface Water Drainage Fund 25%. Total Page 145

148 GOLF COURSE FUND Fund Summary Oak Hollow Golf Course is an 18-hole par 70 championship golf course owned by the City of McKinney. In October 2008, the management of the MISSION STATEMENT golf course was outsourced to DWW Golf Management. The contractor is responsible for collecting all revenues and budgeting for expenses. Under the contract terms, the City collects an amount equal to 8% of gross revenues plus $1 per round of golf. To provide McKinney citizens and guests the best valued golf course by FY Accomplishments: Continued initiatives to help improve the quality of greens o Increased preventive maintenance and disease control continuing excellent customer service and o Aggressive aeration of greens continuing facility o Full recovery from worst spring weather ever seen in improvements while North Texas (30+ years) Enhanced Beautification Efforts maintaining an affordable o Increased Bermuda turf coverage in roughs price for the customer. o Completed the transplant of 80 trees o Completed Tree Trimming Project of entire golf course Expanded Marketing and Program Efforts o Increased: Membership by 15%, F&B by 8%, and Driving Range sales by 22% o Added First Tee Program Affiliation o Among Top 50 Public Courses in North Texas by Avid Golfer (4 th consecutive year) o Continued PGA Golf Professionals education development (3) Class A, (1) Level 1 Golf Course Additions: o (1) rough mower unit o Wilmeth Road Split Rail Fencing (500 yards) o Begin greens irrigation head and valve replacement Made payments to the City of McKinney of over $100,000 FY Objectives: (2) Greens mowers (65) New golf cart fleet (20) New greens tarps Pre-emergent and Weed Program expansion Split Rail Fencing (Highway 5/McDonald Rd 700 yards) Complete Irrigation Head/Valve replacements Page 146

149 GOLF COURSE FUND Actual Actual Original EOY Estimate Adopted INCOME STATEMENT FY FY FY FY FY REVENUES Charges for Services $ 6,110 $ 6,809 $ 7,000 $ 7,000 $ 7,000 Other Income 85,995 92, ,200 98,150 98,150 Total Revenues $ 92,105 $ 99,571 $ 117,200 $ 105,150 $ 105,150 EXPENSES Personnel $ - $ - $ - $ - $ - Supplies Maintenance 15, Services/Sundry 188, ,383 78,300 78,300 79,168 Capital ,000 Total Expenses $ 203,664 $ 187,383 $ 78,300 $ 78,300 $ 118,168 NET INCOME (111,559) (87,812) 38,900 26,850 (13,018) BEGINNING CASH & INVESTMENTS 130, , , , ,606 Cash Adjustments * 130, , ENDING CASH & INVESTMENTS $ 149, $ 200,756 $ 256,526 $ 227,606 $ 214,588 * Depreciation and principal amount paid to Solid Waste for Golf Course Loan Management and Maintenance are performed by contract services with DWW Golf Management since October 1, NO STAFFING IN THIS FUND Page 147

150 AIRPORT FUND Fund Summary The Airport Fund facilitates general and business aviation and related services. McKinney National Airport (TKI), formerly known as Collin County Regional Airport (TKI), is a busy General Aviation Reliever airport recognized as among the top 84 out of 5,000 airports in the nation. It supports private transportation as a viable alternative to commercial air transportation. The airport is a regional economic engine. It supports business, air charter, flight training, aero-medical, law enforcement, military, and recreational aircraft. Total traffic for fiscal year 2017 was more than 120,000 operations. The airport s Fixed Base Operator (FBO), McKinney Air Center, offers a wide variety of services including 24-hour aircraft fueling, flight crew amenities, line services and hangar leases. Total fuel sales for fiscal year 2017 topped more than 1.14 million gallons. FY Accomplishments: Began Master Plan Update using federal funds Began constructing a second aircraft storage hangar (10ksf) Completed Airport Business Plan Completed Code updates Joint and crack sealed a portion of the airport using federal funds Requested funding through TxDOT in order to correct erosion issues next to the runway Removed vegetation on a 6 acre site inside the airport fence. This was one of three areas identified in our wildlife management plan which needed to be removed. Continued planning and design of interim terminal building and auto parking Updated the airports SPCC plan Remodeled corporate facility for Texas Instruments MISSION STATEMENT Maximize the development potential of McKinney National Airport by developing a premier general/business aviation reliever airport that provides executive class aeronautical services and amenities and develops infrastructure and facilities to attract aeronautical businesses and business aircraft. FY Objectives: Establish City and TxDOT ACIP to identify federal funding needs through FY23 Complete Airport Master Plan Update Construct a 10ksf aircraft storage hangar Plan to construct a third Common hangar in FY18 Acquire additional flight line service and airfield maintenance equipment Continue to joint and crack seal airport pavement Continue to remove unwanted vegetation inside the airport fence Remodel corporate facility for AirFlite Page 148

151 AIRPORT FUND Actual Actual Original EOY Estimate Adopted INCOME STATEMENT FY FY FY FY FY REVENUES Charges for Services $ 1,882,185 $ 2,088,986 $ 2,099,000 $ 2,099,000 $ 2,378,076 Airport FBO Fees 3,902,239 4,321,674 4,486,860 4,486,860 5,269,000 Interest Income 1,830 6,508 3,100 15,000 20,000 Intergovernmental 67,332 54,753 50,000 50,000 50,000 Other Income 1, ,398 6,500 6,500 6,500 Transfers from Other Funds 613, , , , ,000 Total Revenues $ 6,468,241 $ 7,189,832 $ 7,258,973 $ 7,270,873 $ 8,136,576 EXPENSES Personnel $ 1,622,166 $ 1,775,251 $ 1,884,036 $ 1,886,979 $ 1,984,778 Supplies 103, , , , ,650 Maintenance 249, , , , ,115 Services/Sundry 6,783,278 6,829,107 3,455,303 3,484,968 4,100,322 Capital 42, ,486 70, ,893 91,000 Transfers to Other Funds 551,354 1,370,966 1,469,017 6,469,717 1,468,731 Total Expenses $ 9,352,428 $ 10,676,359 $ 7,258,753 $ 12,682,926 $ 8,054,596 NET INCOME (2,884,187) (3,486,527) 220 (5,412,053) 81,980 BEGINNING CASH & INVESTMENTS 1,180,396 2,435,209 1,717,559 3,002,038 2,589,985 Cash Adjustments * 4,139,000 4,053, Proceeds from Solid Waste Fund Loan (17EOY) * ,000,000 - ENDING CASH & INVESTMENTS $ 2,435,209 $ 3,002,038 $ 1,717,780 $ 2,589,985 $ 2,671,965 * Depreciation, accounts receivable and proceeds for Loan from Solid Waste Fund Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Director of Airport D Director of FBO D Assistant Director of Airport Airport Operations Manager Flight Line Services Supervisor Airport Customer Service Supervisor Maintenance Crew Leader Flight Line Specialist Flight Line Specialist (Part-time.5 FTE) Maintenance Specialist Administrative Assistant Customer Service Representative Customer Service Rep (Part-time.75 FTE) Airport Maintenance Supervisor L Total Significant Budget Item(s) Jet A Fuel Purchase $2,398,618 AV Gas 100LL Fuel Purchase $635,250 Aircraft Tug $91,000 Page 149

152 SURFACE WATER DRAINAGE UTILITY FUND Fund Summary The Surface Water Drainage Utility Fund collects a fee from property owners based on the amount of impervious area on the property. Funds are used for drainage planning, maintenance, improvements, storm water runoff quality and implementation of the mandated Phase II storm water program. The City s drainage system includes creeks, channels, subsurface pipes, inlets and other drainage structures. In total, the Surface Water Drainage Department maintains over 471 miles of storm sewer pipe, 2,022 headwalls and 16,665 inlet structures. FY Accomplishments: MISSION STATEMENT To provide service in a professional manner that complies with Federal and State guidelines; Successfully met or exceeded all Storm Water Phase II requirements Provided information packets on McKinney s Storm Water Management Program through multiple media and other outlets effective storm water Investigated over 615 mapped storm water major outflows in the urbanized area Cleaned over 38 miles of creeks, channels, inlets and other drainage system. structures citywide Initiated/coordinated public involvement for the installation of 350+ storm drain markers Stabilized multiple creek locations citywide, and installed over 2,200 tons of rock/gabions Texas Trash Off, with nearly 480 volunteers, picked up more than 110 bags of recyclables and 250 bags of trash all over the city which reduces drainage issues caused by litter in storm drains and creeks Participated in more than 15 outreach events in the city, providing lessons on storm water pollution prevention and recycling to community groups and offering information about green programs at public events implement and maintain an management program and FY Objectives: Clean over 40 miles of creeks, channels, inlets and other drainage structures citywide. Inspect 35% of storm inlets and cleaning 25% of storm drains and storm pipe. Continue dry weather evaluation of storm drain outlets, continuance of storm drain inlet marking program by installing 250+ storm drain markers each year. Ensure 25% of storm drains are marked throughout the entire storm sewer network annually. Continue Trinity Trash Bash and Texas Trash Off events and reach a target goal of 450 participants for each event. Continue maintenance of drainage right-of-ways by mowing 67 acres every 14 days during the growing season of April through October. Continue coordinating waterway sign program and bridge maintenance program. Update emergency action plans for NRCS lakes. Implement new procedures and programs based on the new state storm water requirements. Establish Adopt-A-Creek program Establish Adopt-A-Street program Significant Budget Item(s) Healthy Creeks and Lakes program $400,000 Page 150

153 SURFACE WATER DRAINAGE UTILITY FUND Actual Actual Original EOY Estimate Adopted INCOME STATEMENT FY FY FY FY FY REVENUES Interest Income $ 2,727 $ 13,318 $ 7,000 $ 30,000 $ 32,000 Other Income 10,086 48, Surface Water Drainage Fees 2,704,703 3,521,932 3,400,000 3,600,000 3,708,000 Total Revenues $ 2,717,516 $ 3,583,975 $ 3,407,000 $ 3,630,000 $ 3,740,000 EXPENSES Personnel $ 1,102,147 $ 1,184,471 $ 1,367,575 $ 1,369,009 $ 1,442,838 Supplies 40,153 35,874 38,645 44,355 44,665 Maintenance 123, , , , ,163 Services/Sundry 633, ,343 1,011,092 1,342,592 1,026,120 Capital Transfers to Other Funds 225, , , , ,136 Total Expenses $ 2,124,624 $ 2,367,748 $ 3,046,333 $ 3,375,953 $ 3,220,922 NET INCOME 592,892 1,216, , , ,078 BEGINNING CASH & INVESTMENTS 2,023,733 2,439,669 3,340,843 3,839,657 4,093,704 Cash Adjustments (Depreciation/Accts Rec) (176,956) 183, ENDING CASH & INVESTMENTS $ 2,439,669 $ 3,839,657 $ 3,701,510 $ 4,093,704 $ 4,612,782 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Director of Public Works + D Assistant Director of Public Works Environmental Manager E Civil Engineer II E Civil Engineer I E Street/Drainage Superintendent Stormwater Administrator Drainage Supervisor Stormwater Compliance Inspector Project Scheduler Maintenance Crew Leader Maintenance Technician Position(s) funded by GF Streets 25%, Water 25%, Solid Waste 25% and Surface Water Drainage 25%. ++ Position(s) funded by GF Streets 50% and Surface Water Drainage 50%. Total PERFORMANCE MEASURES FY 2014 Actual FY 2015 Actual FY 2016 Actual FY 2017 Estimate FY 2018 Target Percent of Storm Drain Locations Marked 33% 40% 40% 25% 25% Received Approval from TCEQ on Storm Water Management Program Annual Report 100% 100% 100% 100% 100% Percent of Projects on Schedule or Completed 95% 95% 95% 95% 95% Percent of Storm Drains Cleaned 25% 25% 25% 25% 25% Percent of Storm Drains Inspected 35% 35% 35% 35% 35% Page 151

154 SOLID WASTE FUND Fund Summary Solid Waste Services offers a comprehensive municipal solid waste collection, recycling and disposal program using a fully automated residential and commercial collection system. Services include curbside collection of solid waste, recyclables, yard waste and household hazardous waste on a convenient one-day total service plan; vegetation maintenance and litter/illegal dumping abatement in the public right-of-way; and, public outreach seminars for recycling, water conservation, FOG and other opportunities to include coordinating annual neighborhood cleanup events. FY Accomplishments: Exceeded 99% on-time collection for solid waste and recyclables, and sustained 100% one business day response time for collection issues Fulfilled 92% on-time household hazardous waste curbside collection Achieved 100% one business day response time for right-of-way sight restrictions, tree maintenance, vegetation hazard removal, and illegal dumping Targeted school campuses reaching 1,000 students with recycling and FOG education in high contamination rate neighborhoods Presented water restriction and conservation information to HOAs at annual meetings, reaching 1,000 households The Texas Trash Off and Trinity Trash Bash had more than 750 volunteers (combined) who contributed 2,300 hours and picked up 5,500 lbs. of debris/recyclables/trash from parks, right of ways and creeks Participation in annual green city events (Texas Trash-Off & Trash Bash) has increased by 225% since 2011 MISSION STATEMENT To provide municipal solid waste collection, disposal and recycling services; maintain the public rightof-way; and to provide environmental education and community outreach opportunities for McKinney residents and businesses while preserving and protecting the high quality of life for all residents, businesses and visitors to McKinney. FY Objectives: Ensure solid waste contractor collects solid waste and recyclables from more than 47,000 residential, 1,000 commercial customers, and the downtown business district weekly Provide curbside household hazardous waste and electronics recycling collection to over 4,300 residences annually within 1 business day Respond to sight restrictions, tree maintenance, vegetation hazard removal, and illegal dumping within 1 business day in public right-of-way areas located along 795 miles of streets and 72 miles of alleyway Provide public outreach for recycling, water conservation and FOG, and annual neighborhood cleanups Significant Budget Item(s) Solid Waste Landfill Disposal $5,460,000 Page 152

155 SOLID WASTE FUND Actual Actual Original EOY Estimate Adopted INCOME STATEMENT FY FY FY FY FY REVENUES Charges for Services $ 7,532,367 $ 8,136,714 $ 7,635,000 $ 8,050,500 $ 8,265,500 Interest Income 68, ,565 54,000 84,000 80,000 Other Income 158, , , , ,437 Total Revenues $ 7,758,558 $ 8,391,179 $ 8,653,730 $ 9,099,589 $ 9,332,937 EXPENSES Personnel $ 929,694 $ 988,882 $ 1,115,044 $ 1,066,131 $ 1,246,830 Supplies 37,718 32,774 61,140 41,780 55,147 Maintenance 20,206 28,503 48,569 42,069 50,087 Services/Sundry 5,865,067 5,819,793 6,754,022 6,375,522 6,414,197 Capital , ,100 23,950 Transfers to Other Funds 429, , , , ,395 Total Expenses $ 7,282,247 $ 7,330,844 $ 8,481,920 $ 8,028,647 $ 8,219,606 NET INCOME 476,311 1,060, ,810 1,070,942 1,113,331 BEGINNING CASH & INVESTMENTS 7,196,811 9,306,687 9,917,031 11,141,188 7,212,130 Cash Adjustments * 1,633, , Loan from Solid Waste to Airport Fund (17EOY) (5,000,000) - ENDING CASH & INVESTMENTS $ 9,306,687 $ 11,141,188 $ 10,088,841 $ 7,212,130 $ 8,325,461 * Depreciation/Accts Rec and principal received from Golf Course and MEDC loans Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Director of Public Works + D Assistant Director of Public Works Solid Waste & Fleet Superintendent Solid Waste Operations Supervisor Environmental Ed. Coordinator Maintenance Crew Leader Solid Waste Compliance Inspector * Administrative Assistant Maintenance Technician Maintenance Worker Staff Assistant (Part-time 0.5 FTE) * 4A * Position(s) added in FY Position(s) funded by GF Streets 25%, Water 25%, Solid Waste 25% and Surface Water Drainage 25%. Total PERFORMANCE MEASURES FY 2014 Actual FY 2015 Actual FY 2016 Actual FY 2017 Estimate FY 2018 Target Solid Waste Services Daily Collection of Solid Waste & Recyclables 99.9% 99.9% 99.9% 99.9% 99.9% Response to Solid Waste & Recycling Collection Issues 100% 100% 100% 100% 100% Daily Curbside Collection of Household Hazardous Waste 80% 84% 92% 95% 95% Response to Right-of-Way Sight Restriction & Vegetation Hazards 100% 100% 100% 100% 100% 100% 90% 80% 70% 60% 99.9% 99.9% 99.9% 99.9% 99.9% 92% 95% 95% 80% Solid Waste Services 84% FY14 FY15 FY16 FY17 Estimate FY18 Target Daily Collection of Solid Waste & Recyclables Daily Curbside Collection of Household Hazardous Waste 6,000 5,000 4,000 3,000 2,000 1,000 0 Environmental Education Participants 1,772 1,145 5,000 3,600 3,000 3,000 3,000 2,000 2,000 2,000 FY14 FY15 FY16 FY17 Estimate FOG Outreach Events FY18 Target Community Clean-up Events Page 153

156 FLEET MAINTENANCE FUND Fund Summary The Fleet Maintenance Fund provides fleet management and services for 34 City departments utilizing 700 vehicles and equipment, and is funded through a service fee paid by each City department utilizing the services. The Fleet internal service fund was established in FY FY Accomplishments: Achieved 100% scheduled maintenance service goal for 700 vehicles/equipment Exceeded 98% unscheduled repair service goal for 700 vehicles/equipment Exceeded 98% total vehicle/equipment availability citywide Met low emission criteria for 100% of vehicles and equipment purchased as set forth by the NCTCOG Clean Fleet standards MISSION STATEMENT To ensure City fleet vehicles and motorized equipment are selected, utilized and maintained in a manner that provides the best possible support to City operations through economical and FY Objectives: Achieve scheduled maintenance same-day turnaround for over 700 vehicles and equipment Exceed non-scheduled repair within allotted timeframe (typically 3 business days) for over 700 vehicles and equipment Exceed vehicle and equipment availability service goal of 95%. environmentally responsible fleet management. Using standardized fleet evaluation metrics for vehicle replacement, update annually replacement criteria for each vehicle class using the life cycle approach to fleet asset management and create an appropriate fleet replacement schedule Update annually specifications for new and replacement vehicles with all department heads and acquisition/surplus vehicles Ensure 100% fuel availability at two (2) fueling sites and proper budgeting by department for both fuel and maintenance (AEOE) annually Page 154

157 FLEET MAINTENANCE FUND Actual Actual Original EOY Estimate Adopted INCOME STATEMENT FY FY FY FY FY REVENUES Charges for Services $ - $ 835,403 $ 989,114 $ 989,114 $ 1,080,265 Interest Income Other Income - 146, Total Revenues $ - $ 982,799 $ 989,614 $ 989,514 $ 1,080,665 EXPENSES Personnel $ - $ 838,522 $ 793,017 $ 826,535 $ 966,241 Supplies - 33,077 24,150 25,500 28,175 Maintenance - (1,053) 11,500 12,000 13,000 Services/Sundry - 83,954 55,560 53,260 61,860 Capital ,000 10,000 6,500 Transfers to Other Funds ,841 61,841 3,841 Total Expenses $ - $ 954,499 $ 956,068 $ 989,136 $ 1,079,617 NET INCOME - 28,300 33, ,048 BEGINNING CASH & INVESTMENTS - - 3,341 5,413 5,791 Cash Adjustments (Depreciation) - (22,887) ENDING CASH & INVESTMENTS $ - $ 5,413 $ 36,886 $ 5,791 $ 6,839 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Fleet Operations Supervisor Fleet Operations Analyst Lead Fleet Technician Fleet Technician * Fleet Inventory Specialist * Position(s) added in FY Total FLEET MOVED FROM GENERAL FUND IN FY Maintenance & Repair Availability 101% 100% 99% 98% 97% 96% 95% FY14 FY15 FY16 FY17 Estimate Fleet Scheduled Maintenance (1 Business Day) Fleet Non-Scheduled Repair (~3 Business Days) FY18 Target 101% 100% 99% 98% 97% 96% 95% FY14 FY15 FY16 FY17 Estimate Fuel Availability Fleet Availability FY18 Target Page 155

158 RISK / INSURANCE FUND Fund Summary The purpose of the Risk/Insurance Fund is to account for actual expenses related to the City s liability, risk, and employee insurance costs. The primary source of funding is from employer, employee, and retiree premiums. MISSION STATEMENT To promote health and safety and minimize financial risk to the City by creating a safe environment for its employees, citizens, and visitors. Actual Actual Original EOY Estimate Adopted INCOME STATEMENT FY FY FY FY FY REVENUES Employer Contributions $ 13,598,406 $ 14,075,179 $ 15,675,461 $ 16,125,461 $ 17,691,854 Employee Contributions 2,575,480 2,408,028 2,554,000 2,690,000 3,530,608 Retiree / COBRA Contributions 251, , , , ,401 Stop Loss Revenue 243, , , , ,008 Interest Income 10,372 42,908 29,000 95,000 95,000 Other Income 372, , , , ,686 Total Revenues $ 17,051,322 $ 17,941,406 $ 18,983,461 $ 19,901,961 $ 22,408,557 EXPENSES Personnel $ 96,059 $ 159,832 $ 242,656 $ 238,126 $ 333,919 Supplies 39,716 16,351 10,380 10,380 17,306 Maintenance Services/Sundry 14,556,282 16,685,808 17,459,392 18,059,392 21,066,166 Capital 58, , Transfers to Other Funds - 221, Total Expenses $ 14,750,557 $ 17,305,757 $ 17,712,428 $ 18,307,898 $ 21,417,872 NET INCOME 2,300, ,649 1,271,033 1,594, ,685 BEGINNING CASH & INVESTMENTS 6,201,346 8,502,107 9,527,528 9,137,756 10,731,819 Audit Adjustment (4) ENDING CASH & INVESTMENTS BALANCE $ 8,502,107 $ 9,137,756 $ 10,798,561 $ 10,731,819 $ 11,722,504 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Human Resources Manager Risk Manager Safety Coordinator Risk Management Analyst * Position(s) added in FY Total Significant Budget Item(s) Medical Claims $12,078,684 Prescription Claims $2,127,811 Insurance Fixed Costs $1,402,948 Added Safety Coordinator $91, Workers' Compensation Lost Time Injuries FY14 FY15 FY16 FY17 Estimate FY18 Target Police Fire Water All Others Page 156

159 CAPITAL PROJECTS FUNDS Capital Projects Funds are used to account for all major capital improvements that are financed by the City s general obligation bonds, revenue bonds, intergovernmental grants, developers contributions and other designated resources. Capital Improvements Program Capital Improvements Map CIP Budget Summary Relationship Between Operating and Capital Budgets Utility Construction Fund Street Construction Fund Park Construction Fund Library Construction Fund Roadway Impact Fee Fund Fire Improvement Fund Facilities Improvement Fund Utility Development Impact Fee Fund Airport Construction Fund Stormwater Construction Fund Parkland / Median Fee Fund CIP Five-Year Plan Page 157

160 CAPITAL IMPROVEMENTS PROGRAM Description McKinney continues to be one of the nation s fastest-growing cities. Such growth brings both benefits and challenges to the City. A critical component of growth management is providing adequate infrastructure and facilities for new citizens and new business development. The Capital Improvements Program (CIP), a five-year plan for funding of major capital improvements, is structured to meet those needs while maintaining a strong fiscal policy. In addition to the five year plan, the City has begun forecasting debt capacity and operational cost over a ten year period. The Capital Improvements Program is developed by identifying and prioritizing capital project needs, then balancing those needs with available funding sources. Many projects are identified from previously approved master plans for water, wastewater, parks, streets, facilities, etc. Other projects are recommended by Council, citizen boards, staff and community input. CIP Financing The Capital Improvements Program is funded from a number of sources, including General Obligation Bonds, Certificates of Obligation, Revenue Bonds, MCDC (4B) funds, MEDC (4A) funds, grants, impact fees and contributions. The largest single source of funding is General Obligation Bonds. In 2015, McKinney voters approved a $100.3 million General Obligation Bond package o $64.1 million, Street Improvements o $22.5 million, Public Safety Facilities o $11.7 million, Municipal Buildings Improvements o $2 million, Flood Protection The bond package was developed through the work of a citizen committee, the City Council and City staff. These projects are generally scheduled for construction as bond capacity is available. Capital Funds Various capital project funds have been created to account for proceeds from bond sales, transfers, specific grants or other funds earmarked for capital projects. A description of capital funds, associated projects and the annual budget element for each fund are listed on the following pages. Information on projects, funding sources and funding years is detailed in the CIP Five-Year Plan at the end of this section. Page 158

161 CAPITAL IMPROVEMENTS MAP Page 159

162 CIP BUDGET SUMMARY Adopted Utility Street Library Park Roadway Fire FY Construction Construction Improvement Construction Impact Fee Improvement BEGINNING BALANCE, 10/1/2017 $ 6,129,374 $ 4,924,411 $ 414,142 $ 943,080 $ 5,286,207 $ 105,290 REVENUES Bond Proceeds $ 30,205,000 $ 36,900,000 $ - $ - $ - $ - Contribution & Other - 83, ,000,000 - Dedication Fees Interest Income 540, , , ,000-70,000 Intergovernmental Transfers 1,600,000 3,000,000-7,475, TOTAL REVENUES $ 32,345,000 $ 40,623,730 $ 100,000 $ 7,745,000 $ 5,000,000 $ 70,000 EXPENDITURES Project Appropriations $ 31,805,000 $ 40,673,730 $ - $ 7,475,000 $ - $ - Transfers Other CIP costs 243, , ,000 - TOTAL EXPENDITURES $ 32,048,354 $ 41,258,024 $ - $ 7,475,000 $ 300,000 $ - ENDING BALANCE, 9/30/2018 $ 6,426,020 $ 4,290,117 $ 514,142 $ 1,213,080 $ 9,986,207 $ 175,290 Page 160

163 Adopted Facilities Utility Airport Stormwater Parkland / FY Improvement Impact Fee Construction Construction Median Fee Total BEGINNING BALANCE, 10/1/2017 $ 13,611,870 $ 8,043,840 $ 767,786 $ 1,711,237 $ 12,044,270 $ 53,981,506 REVENUES Bond Proceeds $ - $ - $ - $ - $ - $ 67,105,000 Contribution & Other - 3,500, ,583,730 Dedication Fees ,000,000 6,000,000 Interest Income 260,000-30,000 60,000-1,970,000 Intergovernmental Transfers - - 1,356, ,431,456 TOTAL REVENUES $ 260,000 $ 3,500,000 $ 1,386,456 $ 60,000 $ 6,000,000 $ 97,090,186 EXPENDITURES Project Appropriations $ - $ - $ - $ 400,000 $ - $ 80,353,730 Transfers - 1,600, ,975,000 3,575,000 Other CIP costs 197,096 60, ,000 1,409,744 TOTAL EXPENDITURES $ 197,096 $ 1,660,000 $ - $ 400,000 $ 2,000,000 $ 85,338,474 ENDING BALANCE, 9/30/2018 $ 13,674,774 $ 9,883,840 $ 2,154,242 $ 1,371,237 $ 16,044,270 $ 65,733,218 Page 161

164 IMPACT OF CAPITAL PROJECTS ON THE OPERATING BUDGET The City of McKinney prepares an Operating Budget and Capital Budget. The Operating Budget and the Capital Budget are closely linked. The Operating Budget is prepared annually for the operational needs of the budgeted year. The Capital Budget, also referred to as the Capital Improvement Program, is for the acquisition, expansion, or rehabilitation of infrastructure, capital assets, or productive capacity of City Services. The Capital Improvement Program, unlike the Operating Budget, is a five-year financial plan and is updated annually. Only those projects with expenditures during the current year of the plan are financed and adopted as part of the City s Annual Budget. IMPACT OF CAPITAL PROJECTS Each capital project in the plan is reviewed to assess the impact it will have on the operating budget. Projects providing new infrastructure will typically require additional expenditures each year for operation and maintenance. Projects that replace or rehabilitate existing infrastructure will typically reduce operating costs; however, this does not generally result in an overall reduction of operating costs as the other aging City infrastructure not replaced are progressively more expensive to operate and maintain. The estimated impact this year on the operating budget is approximately $3.1 million and the overall impact for five years is approximately $25.7 million. OPERATING COSTS FOR CAPITAL PROJECTS CURRENT & FUTURE YEARS Equipment (1X Personnel Maintenance cost) outside of 5 Year Plan (recurring cost) (recurring cost) Proj FFE Annual Starts Annual Starts Annual Starts CIP FUND PROJ NO PROJECT NAME Cost in FY Cost in FY Cost in FY FY18 FY19 FY20 FY21 FY22 TOTAL Airport AI1738 RELOCATE AIRPORT TAXIWAY CONNECTOR 1, ,000 1,000 1,000 1,000 4, Airport AI1739 TAXILANE-A REHABILITATION 5, ,000 5,000 5,000 5,000 20, Airport AI1740 DESIGN AND CONSTRUCT WEST CENTRAL TAXILANE 54, ,000 54, Airport AI1742 STORMWATER EROSION MITIGATION DESIGN AND CONSTRUCTION 6, ,000 6,000 12, Airport AI4315 AIRFIELD MAINTENANCE BUILDING 10, ,300 10,300 10,300 10,300 10,300 51, Airport AI4377 AIRCRAFT STORAGE HANGAR #2 10, ,000 10,000 10,000 10,000 10,000 50, Stormwater DR1205 CREEK, LAKE & DAM IMPROVEMENTS 1, ,000 1,000 1,000 1,000 1,000 5, Stormwater DR1646 WILSON CREEK UNNAMED TRIBUTARY STUDY 1, ,000 1,000 1,000 1,000 4, Stormwater DR5093 DAM REHABILITATION: NRCS LAKE 4 2, , ,000 10,000 10,000 10,000 40, Stormwater DR7158 DAM REHABILITATION: NRCS LAKE 2A 2, , ,000 10,000 10,000 10,000 10,000 50, Facilities FC1202 PUBLIC WORKS COMPLEX 45, ,600 45,600 45,600 45,600 45, , Facilities FC1611 DOWNTOWN PARKING (VARIOUS LOTS) 7, ,500 7,500 7,500 7,500 7,500 37, Facilities FC2229 PUBLIC SAFETY PHASE III 89, ,650 89,650 89,650 89, , Fire FI3244 FIRE STATION #9 (LAKE FOREST & WILMETH) 2,174, , ,174,594 2,223,494 2,223,494 2,223,494 2,223,494 11,068, Fire FI4246 FIRE STATION LAND/DESIGN-VIRGINIA/HARDIN 2,500, , ,500,000 2,553,550 5,053, Libraries LI1609 JJG LIBRARY EXPANSION 150, , , , , , , Parks PK1211 FINCH PARK PHASE IV 12, , , ,810 32,210 32,210 32, , Parks PK1213 HIKE AND BIKE TRAIL CONSTRUCTION 61, , , , , , , , Parks PK1643 PROSPER ISD NEIGHBORHOOD PARK 18, , ,100 30,100 30,100 30, , Parks PK1735 FY17-18 MEDIAN ESCROW ZONE J 6, , ,000 12,000 12,000 12,000 12,000 60, Parks PK1736 FY17-18 MEDIAN ESCROW ZONE I 3, , ,400 6,400 6,400 6,400 6,400 32, Parks PK2206 GRAY BRANCH COMMUNITY PARK PHASE I 370, , , , ,000 1,314, Parks PK3222 BONNIE WENK PARK PHASE II 185, , , , , , , ,240 1,712, Parks PK3224 FRISCO ISD NEIGHBORHOOD PARK (WESTRIDGE 3) 18, , , ,350 30,100 30,100 30,100 30, , Parks PK4252 COMMUNITY CENTER PATIO AND PLAYGROUND 2, ,500 2,500 2,500 2,500 2,500 12, Parks PK4326 COMEGY'S CREEK TRAIL - MALVERN ELEMENTARY TO THE 7, , , ,960 19,400 19,400 19,400 19, , Parks PK4390 DOUGLAS TRACT CONSTRUCTION (300 AC) 150, , , , , , , Parks PK4391 NEIGHBORHOOD PARK CONSTRUCTION (4-10 AC SITES) 18, , , ,350 30,100 69, Parks PK4394 SENIOR CENTER EXP (15K SF NEW+23K SF) 130, , , , , Parks PK4396 GABE NESBITT TENNIS CTR EXPANSION 72, ,000 72,000 72,000 72, , Parks PK4413 ROWLETT CREEK HIKE AND BIKE 121 5, , , ,170 14,500 14,500 14,500 14,500 78, Parks PK4414 COMMUNITY CENTER PLAYGROUND , Parks PK7102 AQUATIC COMPLEX DESIGN & PHASE I CONSTRUCTION 253, , , , ,600 1,014, Parks PK8062 WILSON CREEK HIKE/BIKE TRAIL 4, , , ,973 12,933 12,933 12,933 12,933 69, Parks PK9138 ROWLETT CREEK HIKE AND BIKE TRAIL 1, , , ,943 3,557 3,557 3,557 3,557 19, Parks PK9140 SONNTAG NEIGHBORHOOD/SCHOOL PARK 36, , , ,870 46,870 46,870 46,870 46, , Streets ST4331 LAUD HOWELL PARKWAY 9, ,000 9,000 9,000 27, Utilities WA1624 BLOOMDALE RD PUMP STATION TRANSMISSION LINE (794PP) 6, , ,900 9,900 9,900 9,900 39, Utilities WA2029 HARDIN NORTH WATER LINE II OVERSIZE REIMBURSEMENT 5, , ,660 8,660 8,660 8,660 8,660 43, Utilities WA4206 SCADA CONTROLLED PRESSURE REDUCING VALVE 850 PP TO PP , Utilities WA4258 REDBUD BLVD 12-INCH WATERLINE 3, , ,330 5,330 5,330 5,330 5,330 26, Utilities WA4266 CLUB LAKE 8 INCH WATER LINE LOOP , Utilities WA4340 BLOOMDALE PUMP STATION TRANSMISSION LINE (850 PP) 7, , ,470 11,470 22, Utilities WA6116 UNIVERSITY PUMP STATION 10 MG GROUND STORAGE TANK , Utilities WA8132 BLOOMDALE PUMP STATION SITE DEVELOPMENT 50, , ,000 66,000 66,000 66, , Utilities WW1623 US75 & SRT LIFT STATION/FORCE MAIN/GRAVITY LINE 5, , ,000 10,000 10,000 10,000 40, Utilities WW1638 HONEY CREEK SS TRU7NK MAIN TO MH-HC124 12, , ,095 21,095 42, Utilities WW4213 OVERSIZE PARTICIPATION BLOOMDALE (TUCKER HILL) 10, , ,716 21, Utilities WW4239 OVERSIZE PARTICIPATION GRAVITY SEWER MAIN FROM LIFT STATION 3,950 H2019 4, ,400 8,400 8,400 8,400 33, Utilities WW4366 BLOOMDALE ROAD SANITARY SEWER TRUNK LINE 2, , ,052 6,052 TOTAL $ 3,095,280 $ 3,916,400 $ 3,916,956 $ 7,444,328 $ 7,352,396 $ 25,725,360 Page 162

165 UTILITY CONSTRUCTION FUND Fund Summary The Utility Construction Fund is used to account for the financing and construction of water and wastewater projects. The primary source of revenue for the fund is proceeds from Revenue Bonds. Other sources include contributions from other agencies, capital recovery fees and general operating transfers. Combined Street/Utility Program These projects combine capital funds from the Utility Construction Fund and the Street Improvement Fund. Projects include both new thoroughfare segments and street reconstruction projects incorporating drainage, water and/or wastewater improvements. Infrastructure Initiative: Now entering its 18th year, the Infrastructure Initiative was created after a 1999 study identified infrastructure needs in older sections of McKinney Street, drainage, water and wastewater systems east of US 75 were evaluated and prioritized, along with some major drainage issues west of US 75 Projects are determined on the basis of infrastructure condition, related drainage issues and other conditions Wastewater Collection Program These projects expand or extend portions of the sanitary sewer collection system facilities as outlined in the 2013 Wastewater Master Plan. Water Distribution Program Water projects are constructed to improve the water storage, distribution system and pumping facilities in McKinney. Rapid growth requires major investments in the water system to supply adequate service to new and existing customers. The projects included in the CIP are as outlined in the 2013 Water Master Plan. The projects listed below are in addition to previously mentioned Infrastructure Initiative projects and substandard main replacement projects. Page 163

166 COMPLETED PROJECTS Combined Street / Utility Program Construction of Town Center Infrastructure Phase 2 Wastewater Collection Program Sanitary Sewer Condition Assessments for Large Diameter Lines Bloomdale Road Sanitary Sewer Trunk Main Water Distribution Program Gerrish St. Pump Station Improvements IMMEDIATE PROJECTS Combined Street / Utility Program Infrastructure Initiative - Cole St. and Bass St. to College St. Wastewater Collection Program Aerial Wastewater Crossing Replacement - Jean's Creek - Construction Phase Aerial Wastewater Crossing Replacement - Erwin Ave.- Easement Acquition Phase US 75/SH 121 Lift Station Substandard Main Improvements - Construction Phase Wastewater Master Plan Update Water Distribution Program US 380 Water Line Improvements Water Master Plan Update Redbud Pump Station and Transmission Water Lines LONG-RANGE PROJECTS (5 YEAR CIP PLAN) Combined Street / Utility Program Design and construction of Infrastructure Initiative projects. (Projects to be identified when funding becomes available.) Wastewater Collection Program Gravity Main from Lift Station H Participation Substandard Main Improvements Parallel and extension main projects may be undertaken by North Texas Municipal Water District. Proportionate City share of the project cost will be repaid to NTMWD through annual assessments to the City rather than through the CIP Water Distribution Program Main improvements for water facilities Substandard Main improvements Page 164

167 UTILITY CONSTRUCTION FUND Actual Actual Original EOY Estimate Adopted INCOME STATEMENT FY FY FY FY FY REVENUES Bond Proceeds $ 3,920,970 $ 14,202,755 $ 39,390,000 $ 39,390,000 $ 30,205,000 Developer Contributions not Received - - 1,507,153 - Developer Contributions Received 501, ,445-18,128 - Developer/Pro-rata Contributions 91,189 40,364 50,000 83,482 - Interest Income 321, , , , ,000 Revenue Bond Reserve 1,200, Intergovernmental ,367 - Intergovernmental not Received ,431 - Transfers from Other Funds 1,750,000 2,827,288 5,300,000 3,390,505 1,600,000 Total Revenues $ 7,786,300 $ 17,876,433 $ 44,920,000 $ 45,544,067 $ 32,345,000 EXPENSES Personnel $ 170,307 $ 185,980 $ 187,482 $ 180,855 $ 188,985 Project Appropriations 7,082,545 3,320,059 44,690,000 43,787,782 31,805,000 Bond Issuance Costs 205, ,457 70, ,000 54,369 Prior Year Project Commitments 154, ,824-35,564,484 - Pro-rata Unallocated/Reimbursement ,000 1,192,142 - Transfers to Other Funds (RB Reserve Fund) ,200,918 - Total Expenses $ 7,612,447 $ 4,071,320 $ 44,998,384 $ 82,136,181 $ 32,048,354 NET INCOME 173,852 13,805,113 (78,384) (36,592,114) 296,646 BEGINNING CASH & INVESTMENTS 24,689,848 26,494,203 44,052,303 44,052,303 6,129,374 ADJUSTMENTS (Vouchers Pay/Accts Rec) 1,630,503 3,752,987 - (1,330,816) - ENDING CASH & INVESTMENTS $ 26,494,203 $ 44,052,303 $ 43,973,919 $ 6,129,374 $ 6,426,020 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Senior Engineer I E Real Estate Acquisition Administrator CIP Senior Accountant Engineering Office Supervisor Construction Inspector Total Information on projects, funding sources and funding years is detailed in the Capital Improvements Program at the end of this section. Page 165

168 STREET CONSTRUCTION FUND Fund Summary The Street Construction Fund is used to account for the financing and construction of streets and thoroughfares, including project engineering and drainage improvements incidental to the thoroughfare improvements. Proceeds are from the sale of General Obligation Bonds, contributions from other agencies, and general operating transfers. (Infrastructure Initiative projects are identified in the description of Combined Street/Utility projects listed under the Utility Construction Fund.) Continued growth in the community necessitates extension and expansion of the thoroughfare system to accommodate increased traffic and access needs. Major thoroughfare improvements are typically a primary component of each municipal bond election. Many projects are jointly funded by Collin County through their transportation bond program, Regional Toll Revenues from the Texas Department of Transportation, or other cooperative funding mechanisms. Cooperative funding for regionally significant projects is imperative. The CIP makes certain funding assumptions for participation by other agencies and may be revised to reflect changes in participation as final decisions are made by these agencies. Similarly, project expenditures such as land acquisition and construction can experience significant fluctuations from year to year and may also be revised to reflect changes due to revised estimates or actual contract prices. Completed Projects Arterial Capacity Improvements at Various Locations Lake Forest Drive Lanes 3 & 4 (Wilmeth - Bloomdale) Custer Road (US FM 1461) TxDOT Environmental Approval Immediate Projects Custer Road (US FM 1461) Design Only FM 546 Construction Virginia Parkway Lanes 5 & 6 (Ridge - US 75) Hardin Blvd Lanes 5 & 6 (SH McKinney Ranch) McKinney Ranch (west of Collin McKinney Parkway to US 75) Traffic Signals at Westridge & Independence; Ridge & Habersham; Custer & Silverado; Hardin & Windingbrook Redbud Blvd Lanes 3 & 4 (McLarry - Bloomdale) Arterial Capacity Improvements at Various Locations Ridge Road (US Wilmeth) Accessibility Improvements (Eastside) Bloomdale Road (Community - CR 164) Laud Howell Parkway (US 75 - Lake Forest) Stonebridge Bridge Rehab at Rowlett Creek Country Lane / Airport Drive Improvements Hardin Retaining Wall Trinity Falls Parkway Lanes 3 & 4 (Laud Howell Parkway - Old FM 543) Long-Range Projects (5-Year CIP Plan) SH 5 Corridor Improvements Phase 1 (Town Center) Gateway Infrastructure Improvements Stonebridge Drive (US Wilson Creek) Traffic Signals at Various Locations Arterial Capacity Improvments Page 166

169 STREET CONSTRUCTION FUND Actual Actual Original EOY Estimate Adopted STATEMENT OF REVENUES AND EXPENDITURES FY FY FY FY FY REVENUES Bond Proceeds $ 31,383,461 $ - $ 26,000,000 $ - $ 36,900,000 Contributions/Other-Prior Year not Received - 251,924-19,097 - Developer Contributions 751, ,982 - (379,358) 83,730 Interest Income 86, , , , ,000 Intergovernmental 1,719,699 1,220,088-2,411,034 - Intergovernmental not received ,806,999 - Bond Premium 4,812, Transfers from General Fund - 2,000,000 2,000,000 2,000,000 3,000,000 Transfers from Roadway Impact Fee Fund 4,019,866 4,211, ,000 2,650,000 - Total Revenues $ 42,772,858 $ 8,490,576 $ 28,345,000 $ 24,077,772 $ 40,623,730 EXPENDITURES Personnel $ 477,615 $ 509,562 $ 512,593 $ 495,706 $ 517,874 Project Appropriations 6,941,492 6,980,991 28,150,000 5,698,448 40,673,730 Prior Year Project Commitments ,991,434 - Bond Issuance Costs 281, ,420 Total Expenditures $ 7,700,801 $ 7,490,552 $ 28,662,593 $ 80,185,588 $ 41,258,024 NET INCOME 35,072,057 1,000,023 (317,593) (56,107,816) (634,294) BEGINNING FUND BALANCE 24,960,147 60,032,204 3,218,828 61,032,227 4,924,411 ENDING FUND BALANCE $ 60,032,204 $ 61,032,227 $ 2,901,235 $ 4,924,411 $ 4,290,117 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Senior Engineer I E Civil Engineer II E Civil Engineer I E Real Estate Acquisition Administrator CIP Senior Accountant Engineering Office Supervisor Construction Inspector Total Information on projects, funding sources and funding years is detailed in the Capital Improvements Program at the end of this section. Page 167

170 PARK CONSTRUCTION FUND Fund Summary The Park Construction Fund is used to account for the financing and construction of various parks and recreation facilities. Proceeds are primarily from grants, MCDC (4B) funds, park land dedication fees paid by developers, and private contributions. The primary source of funding for park capital projects is provided by the MCDC 4B half-cent sales tax. Projects are primarily identified from long-range park master plans and represented in a 10- year CIP. Projects focus on renovation of existing facilities as well as acquiring and developing new sites. Completed Projects 2017 Parks, Recreation, Trails and Open Space Master Plan Construction of Comegys and Wilson Creek Hike and Bike Trails Construction of Rowlett Creek Trail at Craig Ranch Parkway Construction of the Gold Star Family Memorial Design of Bonnie Wenk Park Phase II Design of Additional Tennis Courts and Park Amenities at Gabe Nesbitt Park Intermediate Projects Construction of Playground at Community Center Construction of Bonnie Wenk Park Phase II Including an All-Inclusive Playground Construction of Additional Tennis Courts and Park Amenities at Gabe Nesbitt Park Land Acquisition, Design and Construction of Rowlett Creek Hike and Bike Trail at Stacy Road Design and Construction of George Webb Park Design and Construction of Median Improvments in Zones I and J Design and Construction of Finch Park Phase IV Master Plan Preparation and Design of Gray Branch Park Master Plan and Phase I Development Land Acquisition, Design and Construction of Prestwyck School Neighborhood Park Design of Cottonwood Park Redevelopment Design of Senior Center Expansion Design of Al Ruschhaupt Restroom Renovations Design and Construct Various Hike and Bike Trails Design and Construct Various Parks Accessibility Upgrade Projects Parkland Acquisition Long-Range Projects (5-Year CIP Plan) Ongoing Strategic Land Acquisition Design and Construction of Various Hike and Bike Trails Design and Construction of Neighborhood Parks Near New Elementary Schools Master Plan Preparation and Design of Douglas Tract Phase I Master Plan Prepareation, Design and Construction of Erwin Park Development Phase I Design and Construction of Existing Facilities including: Towne Lake Restrooms; Rauschhaupt Restrooms; Old Settlers Recreation Center; Senior Center; and the Community Center Page 168

171 PARK CONSTRUCTION FUND Actual Actual Original EOY Estimate Adopted STATEMENT OF REVENUES AND EXPENDITURES FY FY FY FY FY REVENUES Bond Proceeds $ - $ - $ - $ - $ - Contributions/Donations - 33, ,160 - Contributions - Component Units (MCDC) ,000 - Interest Income 19,117 84,600 45, , ,000 Intergovernmental - 104, Intergovernmental not received ,070,513 - Transfers from Parkland/Median Fee Fund 535, ,616 7,000,000 6,951,445 1,975,000 Transfers from Component Unit 950,677 2,489,535 5,500, ,000 5,500,000 Transfers from Component Units not Received ,889,809 - Total Revenues $ 1,505,766 $ 3,329,979 $ 12,545,000 $ 18,383,927 $ 7,745,000 EXPENDITURES Project Appropriations $ 4,075,183 $ 6,623,254 $ 12,500,000 $ 13,426,896 $ 7,475,000 Prior Year Project Commitments ,612,735 - Total Expenditures $ 4,075,183 $ 6,623,254 $ 12,500,000 $ 26,039,631 $ 7,475,000 NET INCOME (2,569,416) (3,293,275) 45,000 (7,655,704) 270,000 BEGINNING FUND BALANCE 14,461,475 11,892,059 8,598,784 8,598, ,080 ENDING FUND BALANCE $ 11,892,059 $ 8,598,784 $ 8,643,784 $ 943,080 $ 1,213,080 NO STAFFING IN THIS FUND Information on projects, funding sources and funding years is detailed in the Capital Improvements Program at the end of this section. Page 169

172 LIBRARY CONSTRUCTION FUND Fund Summary The Library Construction Fund is used to account for the financing and construction of library facilities. Proceeds are primarily from the sale of General Obligation Bonds. Immediate Projects John & Judy Gay Library Expansion and Renovation Actual Actual Original EOY Estimate Adopted STATEMENT OF REVENUES AND EXPENDITURES FY FY FY FY FY REVENUES Bond Proceeds $ - $ 9,500,000 $ - $ - $ - Interest Income ,917 18,000 85, ,000 Total Revenues $ 376 $ 9,516,917 $ 18,000 $ 85,000 $ 100,000 EXPENDITURES Project Appropriations $ - $ - $ - $ - $ - Prior Year Project Commitments ,500,000 - Total Expenditures $ - $ - $ - $ 9,500,000 $ - NET INCOME 376 9,516,917 18,000 (9,415,000) 100,000 BEGINNING FUND BALANCE 311, ,225 9,829,142 9,829, ,142 ENDING FUND BALANCE $ 312,225 $ 9,829,142 $ 9,847,142 $ 414,142 $ 514,142 NO STAFFING IN THIS FUND Information on projects, funding sources and funding years is detailed in the Capital Improvements Program at the end of this section. Page 170

173 ROADWAY IMPACT FEE FUND Fund Summary The Roadway Impact Fee Fund is used to account for fees paid by developers for construction of streets under the Roadway Impact Fee Ordinance. Roadway Impact Fees are allocated to fund a portion of eligible projects, or to refund the City of McKinney for costs of eligible projects previously funded through other municipal funding sources. Partial Funding Hardin Lanes 5 & 6 (SH McKinney Ranch) McKinney Ranch (west of Collin McKinney Parkway to US 75) Virginia Parkway - Ridge Road to Bellgrove Drive Custer Road Design (US FM 1461) Arterial Capacity Improvements Redbud Blvd Lanes 3 & 4 (McLarry - Bloomdale) Stonebridge Drive (US Wilson Creek) Bloomdale Road (Community - CR 164) Country Lane / Airport Drive Improvements Actual Actual Original EOY Estimate Adopted STATEMENT OF REVENUES AND EXPENDITURES FY FY FY FY FY REVENUES Contributions/Impact Fees $ 3,231,970 $ 4,398,193 $ 5,500,000 $ 3,693,995 $ 5,000,000 Total Revenues $ 3,231,970 $ 4,398,193 $ 5,500,000 $ 3,693,995 $ 5,000,000 EXPENDITURES Refund Roadway Impact Fee $ 27,994 $ 97,873 $ 125,000 $ 251,838 $ 300,000 Reserve for Developer Incentive $ - $ - $ - $ 450,000 $ - Transfers to Street Construction Fund $ 4,019,866 $ 4,211,438 $ 150,000 $ 2,650,000 $ - Total Expenditures $ 4,047,860 $ 4,309,311 $ 275,000 $ 3,351,838 $ 300,000 NET INCOME (815,890) 88,882 5,225, ,157 4,700,000 BEGINNING FUND BALANCE 5,671,059 4,855,168 5,576,496 4,944,050 5,286,207 ENDING FUND BALANCE $ 4,855,168 $ 4,944,050 $ 10,801,496 $ 5,286,207 $ 9,986,207 NO STAFFING IN THIS FUND Information on projects, funding sources and funding years is detailed in the Capital Improvements Program at the end of this section. Page 171

174 FIRE IMPROVEMENT FUND Fund Summary The Fire Improvement Fund is used to account for financing the renovation, acquisition or construction of facilities or equipment for fire protection. Completed Projects Vehicle Exhaust System Upgrades in Apparatus Bays Immediate Projects Fire Station #9 at Lake Forest and Summit View Fire Training Facility Project with Collin College Long-Range Projects Fire Station at Virginia and Hardin Fire Station at Craig Ranch Future Fire Stations Land Acquisition Actual Actual Original EOY Estimate Adopted STATEMENT OF REVENUES AND EXPENDITURES FY FY FY FY FY REVENUES Bond Proceeds $ 5,525,134 $ - $ - $ - $ - Bond Premium 847, Interest Income 4,386 33,348 9,000 58,000 70,000 Transfer from General Fund - 600, Transfer from Facility Improvement Fund - 150,000 Total Revenues $ 6,376,714 $ 783,348 $ 9,000 $ 58,000 $ 70,000 EXPENDITURES Project Appropriations $ 6,000 $ 1,504,071 $ - $ - $ - Prior Year Project Commitments ,762,429 - Bond Issuance Costs 49, Total Expenditures $ 55,614 $ 1,504,071 $ - $ 7,762,429 $ - NET INCOME 6,321,100 (720,724) 9,000 (7,704,429) 70,000 BEGINNING FUND BALANCE 2,209,343 8,530,443 7,809,719 7,809, ,290 ENDING FUND BALANCE $ 8,530,443 $ 7,809,719 $ 7,818,719 $ 105,290 $ 175,290 NO STAFFING IN THIS FUND Information on projects, funding sources and funding years is detailed in the Capital Improvements Program at the end of this section. Page 172

175 FACILITIES IMPROVEMENT FUND Fund Summary The Facilities Improvement Fund is used to account for the financing and renovation or construction of City buildings. Proceeds are primarily from the sale of General Obligation Bonds, Certificates of Obligation Bonds and non-recurring revenue sources. Completed Projects Public Safety Facility Master Plan Public Works Master Plan Accessibility Improvements for Facilities Projects Downtown Parking Improvements - Downtown Parking Lots #1 and #2 Immediate Projects Public Safety Building Phase III - Support Building City Council Chambers Audio / Visual Systems Upgrades Dr Pepper StarCenter Expansion Public Works - Fleet Expansion McKinney Municipal Center Programming Accessibility Improvements for Facilities Long-Range Projects Public Works Master Planned Projects Public Safety Building Phase IV and Shell Space McKinney Muncipal Center Actual Actual Original EOY Estimate Adopted STATEMENT OF REVENUES AND EXPENDITURES FY FY FY FY FY REVENUES Bond Proceeds $ 8,806,405 $ 7,475,080 $ - $ 7,250,000 $ - Interest Income 14, ,813 18, , ,000 Bond Premium 1,350, Developer Contributions 3,567, Transfers from Component Unit 382, Transfers from Component Units not Received ,500,000 - Transfers from Other Funds ,017,037 - Total Revenues $ 14,121,267 $ 7,576,893 $ 18,000 $ 19,982,037 $ 260,000 EXPENDITURES Personnel $ 176,047 $ 182,126 $ 187,398 $ 188,987 $ 197,096 Project Appropriations 7,121, ,049-12,132,325 - Prior Year Project Commitments ,569,939 - Bond Issuance Costs 79, ,050 - Transfers to Fire Improvement Fund - 150, Total Expenditures $ 7,376,446 $ 1,217,174 $ 187,398 $ 32,904,301 $ 197,096 NET INCOME 6,744,821 6,359,719 (169,398) (12,922,264) 62,904 BEGINNING FUND BALANCE 13,429,595 20,174,416 26,534,134 26,534,134 13,611,870 ENDING FUND BALANCE $ 20,174,416 $ 26,534,134 $ 26,364,736 $ 13,611,870 $ 13,674,774 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Facilities Construction Manager Total Information on projects, funding sources and funding years is detailed in the Capital Improvements Program at the end of this section. Page 173

176 UTILITY DEVELOPMENT IMPACT FEE FUND Fund Summary The Utility Development Impact Fee Fund is used to account for fees paid by developers for construction of water and wastewater projects under the Utility Impact Fee Ordinance. Utility Impact Fees are allocated to fund a portion of eligible water and wastewater projects. Completed Projects University Pump Station 10 MG Ground Storge Tank Immediate Projects Oversize Water and Sewer Participation (funding for sizing mains in excess of immediate development needs) Redbud Pump Station and Transmission Water Lines US 380 Water Line Improvements Long-Range Projects Independence Parkway 24 Inch Water Line Oversize Water and Sewer Participation Stonebridge Lift Station Abandonment Stonebridge Water Line from US 380 to FM 1461 Actual Actual Original EOY Estimate Adopted INCOME STATEMENT FY FY FY FY FY REVENUES Contributions/Impact Fees $ 3,217,048 $ 3,024,979 $ 3,500,000 $ 3,137,340 $ 3,500,000 Developer Incentives 61, Total Revenues $ 3,278,215 $ 3,024,979 $ 3,500,000 $ 3,137,340 $ 3,500,000 EXPENSES Refund to Developers $ 37,889 $ 784,674 $ 60,000 $ 66,416 $ 60,000 Developer Incentives 61, ,694 - Transfers to Other Funds 1,750,000 2,827,288 5,300,000 3,390,505 1,600,000 Total Expenses $ 1,849,056 $ 3,611,962 $ 5,360,000 $ 3,500,615 $ 1,660,000 NET INCOME 1,429,159 (586,983) (1,860,000) (363,275) 1,840,000 BEGINNING CASH & INVESTMENTS 7,564,939 8,995,690 8,407,115 8,407,115 8,043,840 ADJUSTMENTS (Vouchers Pay/Accts Rec) 1,592 (1,592) ENDING CASH & INVESTMENTS $ 8,995,690 $ 8,407,115 $ 6,547,115 $ 8,043,840 $ 9,883,840 NO STAFFING IN THIS FUND Information on projects, funding sources and funding years is detailed in the Capital Improvements Program at the end of this section. Page 174

177 AIRPORT CONSTRUCTION FUND Fund Summary The Airport Construction Fund is used to account for the financing and construction of improvements and facilities at McKinney National Airport. Proceeds from General Obligation Bonds, Certificates of Obligation Bonds and federal grants passed through the Texas Department of Transportation provide most of the funding. McKinney National Airport s aggressive growth and development plan has led to capital improvement projects and land purchases designed to expand and develop the Airport with a focus on attracting additional business aircraft, private investment, increased tax base, enhanced safety and security and pave the way for future commercial air transportation. Completed Projects Airport Terminal Renovation Airport Aircraft Storage Hangar (MAC II) Immediate Projects Major focus on a General Aviation Terminal Complex (Building and parking expansion) Airport Aircraft Storage Hangar Land Acquisition to Secure Airport s Future Development Long-Range Projects (5-Year CIP Plan) Aircraft Storage Hangars Airfield Maintenance Equipment & Supplies Storage Building to free-up existing hangar space Land Acquisition to Secure Airport s Future Development Actual Actual Original EOY Estimate Adopted INCOME STATEMENT FY FY FY FY FY REVENUES Bond Proceeds $ - $ - $ - $ - $ - Interest Income 2,556 9,067 5,000 25,000 30,000 Intergovernmental 2,569,891 2,481,933-1,479 - Intergovernmental not Received ,110,477 - Contributions - Component Units (MCDC) 134,272 1,365,728 Transfers from Airport Operating Fund - 1,311,478 1,381,742 6,382,442 1,356,456 Total Revenues $ 2,706,719 $ 5,168,205 $ 1,386,742 $ 7,519,398 $ 1,386,456 EXPENSES Project Appropriations $ 3,190,570 $ 4,376,386 $ - $ 6,300,700 $ - Prior Year Project Commitments ,754,525 - Bond Issuance Costs Prior Year Expense ,210 - Transfers to Other Funds Total Expenses $ 3,190,570 $ 4,376,386 $ - $ 10,060,435 $ - NET INCOME (483,851) 791,819 1,386,742 (2,541,038) 1,386,456 BEGINNING CASH & INVESTMENTS 2,362,400 2,177,056 3,232,326 3,232, ,786 ADJUSTMENTS (Vouchers Pay/Accts Rec) 298, ,451-76,497 - ENDING CASH & INVESTMENTS $ 2,177,056 $ 3,232,326 $ 4,619,068 $ 767,786 $ 2,154,242 NO STAFFING IN THIS FUND Information on projects, funding sources and funding years is detailed in the Capital Improvements Program at the end of this section. Page 175

178 STORMWATER CONSTRUCTION FUND Fund Summary The Stormwater Construction Fund is used to fund drainage related improvements. These projects include floodplain control projects, stream bank stabilization and restoration projects, sediment removal from lakes and ponds, and NRCS Dam Rehabilitation. The primary source of the fund is from General Obligation Bond, the surface water drainage utility system (SDUS) fee, and grants. Completed Projects NRCS Lake 2A Dam Rehabilitation Bank stabilization in various creeks University Drive Area Drainage Study Immediate Projects Kings Lake Bank Stabilization Glenwood Estates Creek Erosion Study NRCS Lake 4 Dam Rehabilitation Warden Creek Watershed Study Long-Range Projects (5-Year CIP Plan) NRCS Lakes 15 & 16 Dam Rehabilitation (dependent on grant award) Lake Sediment Removal (undesignated) Watershed studies for Stover Creek, Rowlett Creek, Finch Creek, Honey Creek, and downtown areas Actual Actual Original EOY Estimate Adopted STATEMENT OF REVENUES AND EXPENDITURES FY FY FY FY FY REVENUES Bond Proceeds $ - $ 4,425,000 $ - $ - $ - Interest Income 2,504 13,376 15,000 50,000 60,000 Intergovernmental 2,027,791 1,282,979-1,048 - Intergovernmental-Prior Year not Received ,801,425 - Contributions/Donations 327,000 5, Total Revenues $ 2,357,295 $ 5,727,144 $ 15,000 $ 5,852,473 $ 60,000 EXPENDITURES Project Appropriations $ 2,838,463 $ 1,512,630 $ - $ 1,596,122 $ 400,000 Prior Year Project Commitments ,024,963 - Prior Year Expense ,442 - Total Expenditures $ 2,838,463 $ 1,512,630 $ - $ 10,623,527 $ 400,000 NET INCOME (481,168) 4,214,514 15,000 (4,771,054) (340,000) BEGINNING FUND BALANCE 2,748,945 2,267,777 6,482,291 6,482,291 1,711,237 ENDING FUND BALANCE $ 2,267,777 $ 6,482,291 $ 6,497,291 $ 1,711,237 $ 1,371,237 NO STAFFING IN THIS FUND Information on projects, funding sources and funding years is detailed in the Capital Improvements Program at the end of this section. Page 176

179 PARKLAND / MEDIAN FEE FUND Fund Summary The Parkland/Median Fee Fund is used to record median escrow and parkland dedication fees. Actual Actual Original EOY Estimate Adopted STATEMENT OF REVENUES AND EXPENDITURES FY FY FY FY FY REVENUES Interest Income $ - $ - $ - $ - $ - Median Escrow Fee 199, , , ,633 - Parkland Dedication 3,938,784 4,899,769 6,000,000 5,722,049 6,000,000 Total Revenues $ 4,138,341 $ 5,252,671 $ 6,375,000 $ 6,024,681 $ 6,000,000 EXPENDITURES Refund Parkland / Median Fees $ 2,890 $ 15,464 $ 25,000 $ 196,594 $ 25,000 Transfers to Parks Construction Fund 535, ,616 7,000,000 6,951,445 1,975,000 Total Expenditures $ 538,862 $ 634,080 $ 7,025,000 $ 7,148,039 $ 2,000,000 NET INCOME 3,599,479 4,618,591 (650,000) (1,123,357) 4,000,000 BEGINNING FUND BALANCE 4,949,557 8,549,036 13,167,628 13,167,628 12,044,270 ENDING FUND BALANCE $ 8,549,036 $ 13,167,628 $ 12,517,628 $ 12,044,270 $ 16,044,270 NO STAFFING IN THIS FUND Information on projects, funding sources and funding years is detailed in the Capital Improvements Program at the end of this section. Page 177

180 CIP FIVE-YEAR PLAN The capital improvement program summary on the following pages provides detailed information pertaining to each project planned in the five-year capital improvement program. Each planned project within the next five years has been listed out by project type (i.e. Airport, Combined Funds, Drainage, etc.). The report includes the project name, previously adopted budget amounts, the revised budget for FY , budget for FY , and the required funding by fiscal year, funding source and project number. COLUMN DESCRIPTIONS Use of Funding by Year (All Sources): The amount planned by fiscal year for each planned capital improvement project. Each column in this section pertains to a particular fiscal year within the planned five-year capital improvement program. In addition, the first three columns of this section provide the previously adopted budget amounts for the current fiscal year and all prior fiscal years. o Life-to-Date Budget Spent Thru FY16: Total spent on project life-to-date thru prior fiscal year. o Unspent Project Budget (Ending FY16 + Adopted FY17): Unspent project funding thru current CIP adopted budget. o FY17 Budget Amendments: Current year approved budget amendments. o FY17 Adjustments: Approved year-end adjustments. o FY2018 FY22: Budgeted use of funding for each fiscal year. o Total 5 Year Plan: Total use of funding for each capital improvement project within the planned five-year program. Source of Funding (Total FY17 Adjustments and FY Plan): This section breaks-out the planned funding sources for each capital improvement project within the planned five-year program. o Revised Thru FY17 Incl BA: Current adopted CIP budget, plus approved budget amendments. o Revenue Bonds: Debt obligation bonds issued collateralized by current and future charges for service program revenue. o Bonds (Voter Authorized): General Obligation Bonds are voter-approved bonds collateralized by current and future property taxes. Certificates of Obligation Bonds are bonds issued collateralized by current and future property taxes. o MCDC: Funding provided by the McKinney Community Development Corporation. o General Fund: Funding provided by the City s General Fund. o Airport Operating Fund: Funding provided by the Airport Operating Fund. o Impact Fees: Funding provided using Roadway Impact Fees, and Water and Wastewater Utility Impact Fees. o Grants: This funding source pertains to federal, state and local granting agencies o Parkland Dedication/Median Escrow: Funding provided by median escrow and parkland dedication fees. o Previous Resources: Use of fund balance within that project s fund o Developer Contribution: Funding provided by developer contributions o Total 5 Year Plan: Total source of funding for each capital improvement project within the planned five-year program. Page 178

181 CIP OVERVIEW BY TYPE AND SOURCE USE OF FUNDS Summary of use of funds for CIP projects by type and year (includes previously adopted budget). Project Funded Thru FY17 (Incl BA) FY17 Adjustments FY17-18 FY18-19 FY19-20 FY20-21 FY21-22 TOTAL Airport $ 15,989,755 $ - $ - $ 438,000 $ 6,058,312 $ 14,137,425 $ 15,523,600 $ 52,147,092 Drainage 13,524,879 1,596, , , ,000-8,000,000 24,441,001 Facilities 21,449,505 11,086,800 1,045, ,581,830 Fire Improvements 9,271, ,500,000 1,500,000-9,000,000 21,271,000 Library 9,500, ,500,000 Parks 33,080, ,640 7,475,000 6,350,000 5,500,000 5,500,000 7,300,000 65,651,081 Streets 108,702,592 (23,420,826) 40,673,730 12,000,000 11,500, ,455,496 Traffic 4,822,890 (220,726) - 4,000, ,602,164 Water 79,992, ,439 18,950,000 45,470,000 19,260,000 11,525,000 23,335, ,964,686 Wastewater 16,277,999 (1,609,657) 12,855,000 15,480,000 25,210,000 7,325,000 8,650,000 84,188,342 Grand Total $ 312,611,308 $ (11,690,208) $ 81,399,255 $ 85,658,000 $ 69,528,312 $ 38,487,425 $ 71,808,600 $ 647,802,692 SOURCE OF FUNDING Summary of CIP projects by type and source of revenue (FY17 adjustments and FY funding). Project Revenue Bonds Bonds (Voter Authorized) General Fund MCDC Airport Operating Fund (Road, W, WW, Pkld, Med) Grants Other Funding Sources TOTAL Airport $ - $ - $ - $ - $ 1,456,374 $ - $ 33,585,963 $ 1,115,000 $ 36,157,337 Drainage ,751,106 4,165,016 10,916,122 Facilities ,045,525 1,045,525 Fire Improvements - 12,000, ,000,000 Library Parks ,495,900-4,576, ,295 32,570,640 Streets - 34,100,000 3,000, ,200,000 1,406,177 46,727 40,752,904 Traffic - 4,000, ,000 - (520,726) 3,779,274 Water 115,470, ,380,505 (74,575) 1,196, ,972,439 Wastewater 66,410, ,890,000 (165,953) (223,704) 67,910,343 Grand Total $ 181,880,000 $ 50,100,000 $ 3,000,000 $ 27,495,900 $ 1,456,374 $ 11,346,950 $ 41,502,718 $ 7,322,642 $ 324,104,584 SOURCE BY FUNDING YEAR CIP projects by source of revenue and funding year (FY17 adjustments and FY funding). Type FY17 Adjustments FY17-18 FY18-19 FY19-20 FY20-21 FY21-22 TOTAL Debt Financing-GO's $ (26,000,000) $ 36,900,000 $ 17,200,000 $ 13,000,000 $ - $ 9,000,000 $ 50,100,000 Debt Financing-Revenue Bonds - 30,205,000 56,370,000 44,470,000 18,850,000 31,985, ,880,000 MCDC (4,100) 5,500,000 5,500,000 5,500,000 5,500,000 5,500,000 27,495,900 Parkland Dedication/Median Esc (48,555) 1,975, , ,800,000 4,576,445 Airport Operating Fund ,631 1,373,743-1,456,374 Impact Fees 590,505 1,600,000 4,580, ,770,505 Grants/County 1,410, ,200 5,452,481 12,723,682 20,115,600 40,096,541 Developer Contributions/Donations 937,101 83, ,800,000 3,820,831 General Fund - 3,000, ,000,000 Previous Resources 1,382,988 1,090, ,800 1,023,200 40, ,000 4,907,988 Grand Total $ (21,731,483) $ 80,353,730 $ 85,658,000 $ 69,528,312 $ 38,487,425 $ 71,808,600 $ 324,104,584 Page 179

182 CAPITAL IMPROVEMENT PROGRAM SUMMARY (FY2018 FY2022) ADOPTED PROJ NAME PROJ NO LIFE TO DATE BUDGET SPENT THRU FY16 UNSPENT PROJ BUDGET (EndingFY16 + AdoptedFY17) FY17 BUDGET AMENDMENTS USE OF FUNDING BY YEAR (ALL SOURCES) FY17 ADJUSTMENTS FY17 18 FY18 19 FY19 20 FY20 21 FY21 22 TOTAL 5 YEAR PLAN AIRPORT CONSTRUCTION FUND AIRPORT MASTER PLAN UPDATE AI1648 $ $ 333,333 $ 700 $ $ $ $ $ $ $ 334,033 TOYOTA HANGAR EXPANSION AI1705 6,300,000 6,300,000 RELOCATE AIRPORT TAXIWAY CONNECTOR AI , , ,000 TAXILANE A REHABILITATION AI ,312 13,737,425 14,563,737 DESIGN AND CONSTRUCT WEST CENTRAL TAXILANE AI ,000 15,043,600 15,443,600 TEE/BOX HANGAR TAXILANE CONSTRUCTION AI , ,000 STORMWATER EROSION MITIGATION DES&CONST AI ,000 4,600,000 5,000,000 AIRCRAFT PARKING RAMP RE CONSTRUCTION AI3202 5,809, ,384 6,705,722 AIRFIELD MAINTENANCE BUILDING AI ,246 1,082,754 1,150,000 AIRCRAFT STORAGE HANGAR #2 AI ,945 1,442,055 1,500,000 $ 5,934,530 $ 3,754,525 $ 6,300,700 $ $ $ 438,000 $ 6,058,312 $ 14,137,425 $ 15,523,600 $ 52,147,092 TOTAL AIRPORT CONSTRUCTION FUND $ 5,934,530 $ 3,754,525 $ 6,300,700 $ $ $ 438,000 $ 6,058,312 $ 14,137,425 $ 15,523,600 $ 52,147,092 DRAINAGE IMPROVEMENT FUND COMBINED PROJECTS: UPDATE ENG DESIGN/CONSTRUCTION DOCUMCO1606 $ 2,291 $ 122,709 $ $ $ $ $ $ $ $ 125,000 PEARSON FM WADDILL KENTUCKY CO1703 1,315,000 1,315,000 $ 2,291 $ 122,709 $ 1,315,000 $ $ $ $ $ $ $ 1,440,000 DRAINAGE IMPROVEMENTS CREEK, LAKE & DAM IMPROVEMENTS DR1205 $ 326,198 $ 103,802 $ $ $ $ $ $ $ $ 430,000 STOVER CREEK MASTER DRAINAGE STUDY DR , ,000 WILSON CREEK UNNAMED TRIBUTARY STUDY DR , , ,000 UNNAMED TRIBUTARY DRAINAGE IMPROVEMEDR ,529 18,529 CREEK, LAKE, DAM IMPROV,STUDIES (UMBRELLDR4318 1,801,790 (1,315,000) 420, ,000 1,406,790 NRCS EFAL WATERSHED DAM REHAB SITES 15&DR4319 8,000,000 8,000,000 DAM REHABILITATION: NRCS LAKE 4 DR ,250 5,810,510 1,652,741 7,486,501 DAM REHABILITATION: NRCS LAKE 2A DR7158 4,148, ,623 (56,619) 4,609,181 $ 4,497,625 $ 8,902,254 $ (1,315,000) $ 1,596,122 $ 400,000 $ 420,000 $ 500,000 $ $ 8,000,000 $ 23,001,001 TOTAL DRAINAGE IMPROVEMENT FUND $ 4,499,916 $ 9,024,963 $ $ 1,596,122 $ 400,000 $ 420,000 $ 500,000 $ $ 8,000,000 $ 24,441,001 FACILITIES IMPROVEMENT FUND PUBLIC WORKS COMPLEX FC1202 $ 67,575 $ 5,932,425 $ $ $ $ $ $ $ $ 6,000,000 DOWNTOWN PARKING (VARIOUS LOTS) FC ,912 1,469,088 (204,475) 1,295,525 MUNI COMP MASTER PLAN 17 FC , ,800 PARKING (9AC) COL REALTY FC1708 1,250,000 1,250,000 STARS CENTER EXPANSION FC ,750,000 10,750,000 PUBLIC SAFETY PHASE III FC ,337 8,587,663 9,064,000 ACCESSIBILITY IMPROVEMENTS FOR FACILITIES FC ,742 1,995,258 2,300,000 POLICE GUN RANGE FC4364 1,500,000 1,500,000 FIRE STATION#9 LK FOR/380 FI3244 1,085,505 1,085,505 $ 879,566 $ 20,569,939 $ 11,086,800 $ 1,045,525 $ $ $ $ $ $ 33,581,830 TOTAL FACILITIES IMPROVEMENT FUND $ 879,566 $ 20,569,939 $ 11,086,800 $ 1,045,525 $ $ $ $ $ $ 33,581,830 FIRE IMPROVEMENT FUND FIRE STATION CRAIG RANCH FI1731 $ $ $ $ $ $ $ $ $ 4,500,000 $ 4,500,000 FIRE STATION #9 (LAKE FOREST & WILMETH) FI3244 1,508,571 5,562,429 7,071,000 FIRE STATION LAND/DESIGN VIRGINIA/HARDINFI4246 1,500,000 1,500,000 4,500,000 7,500,000 FIRE DEPARTMENT TRAINING CENTER FI4312 2,200,000 2,200,000 $ 1,508,571 $ 7,762,429 $ $ $ $ 1,500,000 $ 1,500,000 $ $ 9,000,000 $ 21,271,000 TOTAL FIRE IMPROVEMENT FUND $ 1,508,571 $ 7,762,429 $ $ $ $ 1,500,000 $ 1,500,000 $ $ 9,000,000 $ 21,271,000 LIBRARY CONSTRUCTION FUND JJG LIBRARY EXPANSION LI1609 $ $ 9,500,000 $ $ $ $ $ $ $ $ 9,500,000 $ $ 9,500,000 $ $ $ $ $ $ $ $ 9,500,000 TOTAL LIBRARY CONSTRUCTION FUND $ $ 9,500,000 $ $ $ $ $ $ $ $ 9,500,000 PARKS CONSTRUCTION FUND PARKS CONSTRUCTION FINCH PARK PHASE IV PK1211 $ 58,029 $ 691,971 $ $ $ 1,250,000 $ $ $ $ $ 2,000,000 HIKE AND BIKE TRAIL CONSTRUCTION PK ,000 (460,000) 1,000, , ,000 2,020,000 PROSPER ISD NEIGHBORHOOD PARK PK ,000 1,295,000 2,000,000 GOLD STAR FAMILY MEMORIAL (VETERANS PK)PK ,000 20,000 5, ,000 PARK LAND ACQUISITION FY17 PK1701 2,300, ,000 2,800,167 FY17 18 MEDIAN ESCROW ZONE J PK ,000 90,000 FY17 18 MEDIAN ESCROW ZONE I PK , ,000 COTTONWOOD PARK REDEVELOPMENT PK , ,000 1,000,000 GRAY BRANCH COMMUNITY PARK PHASE I PK , ,000 3,000,000 4,435,333 BOTANICAL COLLECTION PK2260 1,445 48,555 (48,555) 1,445 BONNIE WENK PARK PHASE II PK ,970 6,984, , ,000 8,391,031 FRISCO ISD NEIGHBORHOOD PARK (WESTRIDG PK3224 2,425,000 2,425,000 Page 180

183 PROJ NAME PROJ NO REVISED THRU FY17 INCL BA REVENUE BONDS BONDS (VOTER AUTHORIZED) SOURCE OF FUNDING (Total FY17 Adjustments and FY Plan) MCDC GENERAL FUND AIRPORT OPERATING FUND IMPACT FEES GRANTS PKLAND DED /MEDIAN ESCROW PREVIOUS RESOURCES DEV CONTRIB /DONATION TOTAL 5 YEAR PLAN AIRPORT CONSTRUCTION FUND AIRPORT MASTER PLAN UPDATE AI1648 $ 334,033 $ $ $ $ $ $ $ $ $ $ $ 334,033 TOYOTA HANGAR EXPANSION AI1705 6,300,000 6,300,000 RELOCATE AIRPORT TAXIWAY CONNAI ,000 67, ,000 TAXILANE A REHABILITATION AI1739 1,456,374 13,107,363 14,563,737 DESIGN AND CONSTRUCT WEST CE AI ,943, ,000 15,443,600 TEE/BOX HANGAR TAXILANE CONSTAI ,000 48, ,000 STORMWATER EROSION MITIGATIOAI1742 4,500, ,000 5,000,000 AIRCRAFT PARKING RAMP RE CONSAI3202 6,705,722 6,705,722 AIRFIELD MAINTENANCE BUILDING AI4315 1,150,000 1,150,000 AIRCRAFT STORAGE HANGAR #2 AI4377 1,500,000 1,500,000 $ 15,989,755 $ $ $ $ $ 1,456,374 $ $ 33,585,963 $ $ 1,115,000 $ $ 52,147,092 TOTAL AIRPORT CONSTRUCTION FUND $ 15,989,755 $ $ $ $ $ 1,456,374 $ $ 33,585,963 $ $ 1,115,000 $ $ 52,147,092 DRAINAGE IMPROVEMENT FUND COMBINED PROJECTS: UPDATE ENG DESIGN/CONSTRUCTI CO1606 $ 125,000 $ $ $ $ $ $ $ $ $ $ $ 125,000 PEARSON FM WADDILL KENTUCKY CO1703 $ 1,315,000 $ $ 1,315,000 $ 1,440,000 $ $ $ $ $ $ $ $ $ $ $ 1,440,000 DRAINAGE IMPROVEMENTS CREEK, LAKE & DAM IMPROVEMEN DR1205 $ 430,000 $ $ $ $ $ $ $ $ $ $ $ 430,000 STOVER CREEK MASTER DRAINAGE DR , ,000 WILSON CREEK UNNAMED TRIBUTADR , , ,000 UNNAMED TRIBUTARY DRAINAGE I DR ,529 18,529 CREEK, LAKE, DAM IMPROV,STUDIEDR , ,000 1,406,790 NRCS EFAL WATERSHED DAM REHADR4319 5,100, ,000 2,800,000 8,000,000 DAM REHABILITATION: NRCS LAKE DR5093 5,833,760 1,651,106 1,635 7,486,501 DAM REHABILITATION: NRCS LAKE DR7158 4,665,800 (56,619) 4,609,181 $ 12,084,879 $ $ $ $ $ $ $ 6,751,106 $ $ 1,363,381 $ 2,801,635 $ 23,001,001 TOTAL DRAINAGE IMPROVEMENT FUND $ 13,524,879 $ $ $ $ $ $ $ 6,751,106 $ $ 1,363,381 $ 2,801,635 $ 24,441,001 FACILITIES IMPROVEMENT FUND PUBLIC WORKS COMPLEX FC1202 $ 6,000,000 $ $ $ $ $ $ $ $ $ $ $ 6,000,000 DOWNTOWN PARKING (VARIOUS L FC1611 1,500,000 (204,475) 1,295,525 MUNI COMP MASTER PLAN 17 FC , ,800 PARKING (9AC) COL REALTY FC1708 1,250,000 1,250,000 STARS CENTER EXPANSION FC ,750,000 10,750,000 PUBLIC SAFETY PHASE III FC2229 9,064,000 9,064,000 ACCESSIBILITY IMPROVEMENTS FORFC2239 2,300,000 2,300,000 POLICE GUN RANGE FC4364 1,500,000 1,500,000 FIRE STATION#9 LK FOR/380 FI3244 1,085,505 1,085,505 $ 32,536,305 $ $ $ $ $ $ $ $ $ 1,045,525 $ $ 33,581,830 TOTAL FACILITIES IMPROVEMENT FUND $ 32,536,305 $ $ $ $ $ $ $ $ $ 1,045,525 $ $ 33,581,830 FIRE IMPROVEMENT FUND FIRE STATION CRAIG RANCH FI1731 $ $ $ 4,500,000 $ $ $ $ $ $ $ $ $ 4,500,000 FIRE STATION #9 (LAKE FOREST & WFI3244 7,071,000 7,071,000 FIRE STATION LAND/DESIGN VIRGINFI4246 7,500,000 7,500,000 FIRE DEPARTMENT TRAINING CENT FI4312 2,200,000 2,200,000 $ 9,271,000 $ $ 12,000,000 $ $ $ $ $ $ $ $ $ 21,271,000 $ $ TOTAL FIRE IMPROVEMENT FUND $ 9,271,000 $ $ 12,000,000 $ $ $ $ $ $ $ $ $ 21,271,000 LIBRARY CONSTRUCTION FUND JJG LIBRARY EXPANSION LI1609 $ 9,500,000 $ $ $ $ $ $ $ $ $ $ $ 9,500,000 $ 9,500,000 $ $ $ $ $ $ $ $ $ $ $ 9,500,000 TOTAL LIBRARY CONSTRUCTION FUND $ 9,500,000 $ $ $ $ $ $ $ $ $ $ $ 9,500,000 PARKS CONSTRUCTION FUND PARKS CONSTRUCTION FINCH PARK PHASE IV PK1211 $ 750,000 $ $ $ 1,250,000 $ $ $ $ $ $ $ $ 2,000,000 HIKE AND BIKE TRAIL CONSTRUCTIOPK ,000 2,000,000 2,020,000 PROSPER ISD NEIGHBORHOOD PAR PK ,000 1,295,000 2,000,000 GOLD STAR FAMILY MEMORIAL (VE PK ,000 5, ,000 PARK LAND ACQUISITION FY17 PK1701 2,300, ,000 2,800,167 FY17 18 MEDIAN ESCROW ZONE J PK ,000 90,000 FY17 18 MEDIAN ESCROW ZONE I PK , ,000 COTTONWOOD PARK REDEVELOPMPK1737 1,000,000 1,000,000 GRAY BRANCH COMMUNITY PARK PK ,333 3,500,000 4,435,333 BOTANICAL COLLECTION PK ,000 (48,555) 1,445 BONNIE WENK PARK PHASE II PK3222 7,891, ,000 8,391,031 FRISCO ISD NEIGHBORHOOD PARK PK3224 2,425,000 2,425,000 Page 181

184 ADOPTED PROJ NAME PROJ NO LIFE TO DATE BUDGET SPENT THRU FY16 UNSPENT PROJ BUDGET (EndingFY16 + AdoptedFY17) FY17 BUDGET AMENDMENTS USE OF FUNDING BY YEAR (ALL SOURCES) FY17 ADJUSTMENTS FY17 18 FY18 19 FY19 20 FY20 21 FY21 22 TOTAL 5 YEAR PLAN COMMUNITY CENTER PATIO AND PLAYGROUN PK , ,468 1,070,000 MEDIAN ESCROW LANDSCAPING PROJECTS PK ,804 5, , PROS MASTER PLAN PK ,369 57, ,000 PARKS ACCESSIBILITY PK , , , , , , ,000 1,650,000 COMEGY'S CREEK TR MALVERN ELEM/COMM CPK , ,265 90,000 1,133,000 DOUGLAS TRACT CONSTRUCTION (300 AC) PK ,000 2,719,000 3,000,000 6,419,000 NEIGHBORHOOD PARK CONST (4 10 AC SITES) PK ,000 1,210,000 1,210,000 2,541,000 RAUSCHHAUPT PK RESTROOM RENOVATION PK , ,000 1,000,000 TOWNE LAKE PARK RESTROOM RENOVATION PK , ,000 SENIOR CENTER EXP (15K SF NEW+23K SF) PK4394 1,500, ,000 2,179,000 1,321,000 5,500,000 GABE NESBITT TENNIS CTR EXPANSION PK ,232 6,698,768 7,000,000 COMMUNITY CENTER RENOVATION PK , ,000 1,000,000 OLD SETTLER'S RENOVATION PK , ,000 1,000,000 PARKS PROJECTS (UMBRELLA) PK , ,000 1,040,000 ROWLETT CREEK HIKE AND BIKE 121 PK , , , ,000 COMMUNITY CENTER PLAYGROUND PK , ,000 AQUATIC COMPLEX DESIGN & PHASE I CONST PK7102 2,772, ,974 (4,100) 3,044,677 WILSON CREEK HIKE/BIKE TRAIL PK , , , ,700 ROWLETT CREEK HIKE AND BIKE TRAIL PK , , , ,000 SONNTAG NEIGHBORHOOD/SCHOOL PARK PK9140 2,297,485 81,257 (6,705) 2,372,037 ERWIN PARK DEVELOPMENT PHASE I PK ,000 1,800,000 2,000,000 $ 7,486,450 $ 25,112,735 $ 481,256 $ 445,640 $ 7,475,000 $ 6,350,000 $ 5,500,000 $ 5,500,000 $ 7,300,000 $ 65,651,081 TOTAL PARKS CONSTRUCTION FUND $ 7,486,450 $ 25,112,735 $ 481,256 $ 445,640 $ 7,475,000 $ 6,350,000 $ 5,500,000 $ 5,500,000 $ 7,300,000 $ 65,651,081 STREET CONSTUCTION FUND COMBINED PROJECTS UPDATE ENG DESIGN/CONSTRUCTION DOCUMCO1606 $ 5,472 $ 119,528 $ $ $ $ $ $ $ $ 125,000 PEARSON FM WADDILL KENTUCKY CO , ,000 UTIL/ST REHAB E OF SH 5 CO ,000 30,000 ST REHAB S OF VIRGINIA CO ,000 20,000 ST REHAB N OF VIRGINIA CO , ,000 TOWN CENTER INFRASTRUCTURE IMPROVEME CO4238 1,000,000 4,000,000 5,000,000 GATEWAY INFRASTRUCTURE IMPROVEMENTS CO4412 1,500,000 1,500,000 INFRA INITIATIVE COLE ST., BASS TO COLLEGE CO ,726 2,758,274 2,960,000 FIRE STATION #9 (LAKE FOREST & WILMETH) FI , ,000 $ 207,198 $ 4,677,802 $ 1,640,000 $ $ $ 1,000,000 $ 4,000,000 $ $ $ 11,525,000 FACILITY AGREEMENTS INDEPENDENCE PKWY PH5C FA1605 $ $ 48,208 $ $ $ $ $ $ $ $ 48,208 BOIS D ARC IMPROVEMENTS FA1621 1,000,000 1,000,000 TIMBERRIDGE/WILMETH FA , ,530 BLOOMRIDGE ADDITION TURN LANE ESCROW FA ,727 46,727 JEANS CREEK ESCROW FA ,000 90,000 COLLIN MCKINNEY PARKWAY FA , ,589 COLLIN MCKINNEY PARKWAY (STACY/VILLAGE FA , ,000 FM543 FA4320 3,600,000 3,600,000 VILLAS@STACY ROW/EASEMENTS FA , , ,000 COUNTY RD 281 CONSTRUCTION FA , ,076 $ 10,903 $ 5,545,500 $ $ 46,727 $ $ $ $ $ $ 5,603,130 STREETS CONSTRUCTION SH5 IMPROVEMENTS PHASE 1 (TOWN CENTER)ST1216 $ $ 10,350,000 $ $ (10,350,000) $ $ 2,000,000 $ 7,500,000 $ $ $ 9,500,000 VIRGINIA PARKWAY LN 5 & 6 (BELLEGROVE US ST1219 1,473,891 11,068, ,000 12,662,674 VIRGINIA PARKWAY LN 5&6 (RIDGE BELLEGROVST ,119 2,766,881 1,070,000 4,220,000 FM 546 REPLACEMENT CONSTRUCTION ST1232 1,226,551 95,723 1,322,274 REDBUD BLVD LANES 3&4 ST1612 1,200, ,000 1,900,000 MCLARRY DRIVE IMPROVEMENTS ST , , ,000 MCKINNEY RANCH PKWY CONSTRUCTION ST ,271 2,725,233 (600,000) 2,273,504 US380 AND AIRPORT INTERSECTION IMPROV ST , ,000 RIDGE RD FM US380 TO WILMETH ST1617 7,522,355 (5,522,355) 19,000,000 21,000,000 ART CAP IMPR US380/HARDIN,WRIDGE/CUSTE ST1618 2,000,000 1,000,000 3,000,000 STREET RECON(UMBRELLA) VAR LOCATIONS (10 YR PROJECT) ST1622 4,000,000 (1,640,000) 3,083,730 5,443,730 ACCESSIBILITY IMPROVEMENTS EASTSIDE ST , ,057 1,134,057 STONEBRIDGE DRIVE US 380 TO WILSON CREEK (ST 1616) ST1718 2,000,000 2,000,000 HARDIN BLVD LANES 5 & 6 (SH 121 MCKINNEY RANCH) ST ,443 1,585, ,000 2,300,000 STACY ROAD LANES 5&6 (CUSTER RIDGE) ST , ,073 ACCESSIBILITY IMPROVEMENTS FOR PROW (UMBRELLA) ST ,057 (634,057) 500,000 1,000,000 1,500,000 ARTERIAL CAPACITY IMPROV(COMMUNITY / WILMETH) ST4220 1,352, ,292 (9,019) 1,490,981 ARTERIAL CAPACITY IMPROVEMENTS (UMBRELST4225 2,000,000 2,000,000 4,000,000 BLOOMDALE ROAD HARDIN/COMMUNITY ST4227 8,000,000 2,500,000 10,500,000 BLOOMDALE ROAD AND FM 543 REALIGNMEN ST , ,523 ROADWAY IMPACT FEE UPDATE 2018 ST , ,000 LAUD HOWELL PARKWAY ST ,938 21,256,062 (12,150,000) 12,700,000 22,400,000 STONEBRIDGE ROWLETT CREEK MODIFICATIOST ,207 2,476,794 2,500,000 AIRPORT EXTENSION ST4372 1,500,000 1,500,000 DEVELOPMENT CATALYST PROJECT ST4375 1,610,000 (1,500,000) 2,700,000 2,000,000 4,810,000 HARDIN RD RETAINING WALL ST , , ,000 TRINITY FALLS PKWY LN 3&4 ST , , ,000 Page 182

185 PROJ NAME PROJ NO REVISED THRU FY17 INCL BA REVENUE BONDS BONDS (VOTER AUTHORIZED) SOURCE OF FUNDING (Total FY17 Adjustments and FY Plan) MCDC GENERAL FUND AIRPORT OPERATING FUND IMPACT FEES GRANTS PKLAND DED /MEDIAN ESCROW PREVIOUS RESOURCES DEV CONTRIB /DONATION TOTAL 5 YEAR PLAN COMMUNITY CENTER PATIO AND P PK4252 1,070,000 1,070,000 MEDIAN ESCROW LANDSCAPING PRPK , , PROS MASTER PLAN PK , ,000 PARKS ACCESSIBILITY PK ,000 1,250,000 1,650,000 COMEGY'S CREEK TR MALVERN ELEPK4326 1,133,000 1,133,000 DOUGLAS TRACT CONSTRUCTION (3PK4390 6,419,000 6,419,000 NEIGHBORHOOD PARK CONST (4 10PK4391 2,541,000 2,541,000 RAUSCHHAUPT PK RESTROOM REN PK4392 1,000,000 1,000,000 TOWNE LAKE PARK RESTROOM RENPK , ,000 SENIOR CENTER EXP (15K SF NEW+2PK4394 5,500,000 5,500,000 GABE NESBITT TENNIS CTR EXPANS PK4396 7,000,000 7,000,000 COMMUNITY CENTER RENOVATIONPK4397 1,000,000 1,000,000 OLD SETTLER'S RENOVATION PK4398 1,000,000 1,000,000 PARKS PROJECTS (UMBRELLA) PK4399 1,040,000 1,040,000 ROWLETT CREEK HIKE AND BIKE TR PK , ,000 COMMUNITY CENTER PLAYGROUN PK , ,000 AQUATIC COMPLEX DESIGN & PHASPK7102 3,048,777 (4,100) 3,044,677 WILSON CREEK HIKE/BIKE TRAIL PK , ,700 ROWLETT CREEK HIKE AND BIKE TR PK , , ,000 SONNTAG NEIGHBORHOOD/SCHOOPK9140 2,378,742 (6,705) 2,372,037 ERWIN PARK DEVELOPMENT PHASPK ,000 1,800,000 2,000,000 $ 33,080,441 $ $ $ 27,495,900 $ $ $ $ $ 4,576,445 $ (1,705) $ 500,000 $ 65,651,081 TOTAL PARKS CONSTRUCTION FUND $ 33,080,441 $ $ $ 27,495,900 $ $ $ $ $ 4,576,445 $ (1,705) $ 500,000 $ 65,651,081 STREET CONSTUCTION FUND COMBINED PROJECTS UPDATE ENG DESIGN/CONSTRUCTI CO1606 $ 125,000 $ $ $ $ $ $ $ $ $ $ $ 125,000 PEARSON FM WADDILL KENTUCKY CO , ,000 UTIL/ST REHAB E OF SH 5 CO ,000 30,000 ST REHAB S OF VIRGINIA CO ,000 20,000 ST REHAB N OF VIRGINIA CO , ,000 TOWN CENTER INFRASTRUCTURE IMCO4238 5,000,000 5,000,000 GATEWAY INFRASTRUCTURE IMPROCO4412 1,500,000 1,500,000 INFRA INITIATIVE COLE ST., BASS TCO9151 2,960,000 2,960,000 FIRE STATION #9 (LAKE FOREST & WFI , ,000 $ 6,525,000 $ $ 5,000,000 $ $ $ $ $ $ $ $ $ 11,525,000 FACILITY AGREEMENTS INDEPENDENCE PKWY PH5C FA1605 $ 48,208 $ $ $ $ $ $ $ $ $ $ $ 48,208 BOIS D ARC IMPROVEMENTS FA1621 1,000,000 1,000,000 TIMBERRIDGE/WILMETH FA , ,530 BLOOMRIDGE ADDITION TURN LANFA ,727 46,727 JEANS CREEK ESCROW FA ,000 90,000 COLLIN MCKINNEY PARKWAY FA , ,589 COLLIN MCKINNEY PARKWAY (STACFA , ,000 FM543 FA4320 3,600,000 3,600,000 VILLAS@STACY ROW/EASEMENTS FA , ,000 COUNTY RD 281 CONSTRUCTION FA , ,076 $ 5,556,403 $ $ $ $ $ $ $ $ $ $ 46,727 $ 5,603,130 STREETS CONSTRUCTION SH5 IMPROVEMENTS PHASE 1 (TOWST1216 $ 10,350,000 $ $ (850,000) $ $ $ $ $ $ $ $ $ 9,500,000 VIRGINIA PARKWAY LN 5 & 6 (BELLEST ,662,674 12,662,674 VIRGINIA PARKWAY LN 5&6 (RIDGE ST1231 4,220,000 4,220,000 FM 546 REPLACEMENT CONSTRUCTST1232 1,322, ,000 (700,000) 1,322,274 REDBUD BLVD LANES 3&4 ST1612 1,200, , ,000 1,900,000 MCLARRY DRIVE IMPROVEMENTS ST , , ,000 MCKINNEY RANCH PKWY CONSTRUST1614 2,273,504 2,273,504 US380 AND AIRPORT INTERSECTIONST , ,000 RIDGE RD FM US380 TO WILMETH ST1617 7,522,355 17,000,000 (3,000,000) (522,355) 21,000,000 ART CAP IMPR US380/HARDIN,WRI ST1618 2,000,000 1,000,000 3,000,000 STREET RECON(UMBRELLA) VAR L ST1622 2,360,000 3,000,000 83,730 5,443,730 ACCESSIBILITY IMPROVEMENTS EASST , ,057 1,134,057 STONEBRIDGE DRIVE US 380 TO WI ST1718 1,000,000 1,000,000 2,000,000 HARDIN BLVD LANES 5 & 6 (SH 121 ST3211 2,300,000 2,300,000 STACY ROAD LANES 5&6 (CUSTER ST , ,073 ACCESSIBILITY IMPROVEMENTS FORST ,057 1,500,000 (634,057) 1,500,000 ARTERIAL CAPACITY IMPROV(COMMST4220 1,500,000 (9,019) 1,490,981 ARTERIAL CAPACITY IMPROVEMENTST4225 4,000,000 4,000,000 BLOOMDALE ROAD HARDIN/COMST4227 8,000, ,000 2,350,000 10,500,000 BLOOMDALE ROAD AND FM 543 REST , ,523 ROADWAY IMPACT FEE UPDATE 20 ST , ,000 LAUD HOWELL PARKWAY ST ,850, ,000 22,400,000 STONEBRIDGE ROWLETT CREEK MST4334 2,500,000 2,500,000 AIRPORT EXTENSION ST4372 1,500,000 1,500,000 DEVELOPMENT CATALYST PROJECT ST4375 1,610,000 3,200,000 4,810,000 HARDIN RD RETAINING WALL ST , ,000 TRINITY FALLS PKWY LN 3&4 ST , ,000 Page 183

186 ADOPTED PROJ NAME PROJ NO LIFE TO DATE BUDGET SPENT THRU FY16 UNSPENT PROJ BUDGET (EndingFY16 + AdoptedFY17) FY17 BUDGET AMENDMENTS USE OF FUNDING BY YEAR (ALL SOURCES) FY17 ADJUSTMENTS FY17 18 FY18 19 FY19 20 FY20 21 FY21 22 TOTAL 5 YEAR PLAN LAKE FOREST DRIVE (WILMETH BLOOMDALE) ST6093 1,307,093 3,900,637 (296,003) 4,911,727 CUSTER ROAD (US 380 FM 1461) DESIGN & ROST9115 2,647,767 1,212,232 59, ,000 4,000,000 8,609,823 $ 9,379,126 $ 87,692,063 $ (450,000) $ (23,467,553) $ 40,673,730 $ 11,000,000 $ 7,500,000 $ $ $ 132,327,366 TRAFFIC IMPROVEMENTS TRAFFIC CALMING TR0214 $ 127,420 $ 122,580 $ $ $ $ $ $ $ $ 250,000 TRAFFIC SIGNALIZATION (UMBRELLA) TR0220 4, ,520 2,500,000 3,350,000 TRAFFIC SIGNALIZATION SH5 TR ,567 44,567 TRANS ALTERNATIVES PROG (TAPS) SAFETY ACCESS TO SCHOOLS TR , ,695 TRAFFIC SIGNAL CONSTRUCTION TR1620 1,300,000 (350,000) 950,000 CUSTER/SILVERADO TR LIGHT TR , ,000 TRAFFIC SIGNAL VIDEO UPGRADES (CITYWIDE) TR , ,135 (220,000) 420,000 TRAFFIC SIGNAL CONTROLLER UPGRADE TR , ,000 FIBER RING EXTENSION (ALMA/EL DORADO TR ,000 (726) 179,274 FIBER OPTIC/INTELLIGENT TRANSPORTATION SYSTEMS PHASE 2 TR , ,573 1,500,000 2,131,628 $ 596,820 $ 4,226,070 $ $ (220,726) $ $ 4,000,000 $ $ $ $ 8,602,164 TOTAL STREET CONSTUCTION FUND $ 10,194,048 $ 102,141,434 $ 1,190,000 $ (23,641,552) $ 40,673,730 $ 16,000,000 $ 11,500,000 $ $ $ 158,057,660 UTILITY CONSTRUCTION FUND COMBINED PROJECTS UPDATE ENG DESIGN/CONSTRUCTION DOCUMENTS CO1606 $ 2,224 $ 122,776 $ $ $ $ $ $ $ $ 125,000 PEARSON FM WADDILL KENTUCKY CO , ,000 UTIL/ST REHAB E OF SH 5 CO , ,000 ST REHAB S OF VIRGINIA CO , ,000 ST REHAB N OF VIRGINIA CO1706 5,010,000 5,010,000 GATEWAY INFRASTRUCTURE IMPROVEMENTS CO , ,000 INFRASTRUCTURE INITIATIVE COLE ST., BASS TCO , , ,000 1,000,000 FIRE STATION #9 (LAKE FOREST & WILMETH) FI , ,000 $ 42,214 $ 722,786 $ 7,315,000 $ $ $ $ $ $ $ 8,080,000 FACILITY AGREEMENTS HIGHLANDS LAKE DEV EASEMENT FA1601 $ $ 200,000 $ $ $ $ $ $ $ $ 200,000 COLLIN MCKINNEY PARKWAY FA ,906 98,906 CLEMON CK INTERCEPTOR METERING STAT(WILLOWWOOD) FA ,000 30,000 WILMETH RIDGE ROW/EASEMENTS FA , , ,000 COUNTY RD 281 CONSTRUCTION FA ,694 15,694 CRWC LANDFILL W/WW FA , ,822 $ 30,007 $ 885,415 $ $ $ $ $ $ $ $ 915,422 WATER IMPROVEMENTS INDEPENDENCE PARKWAY 24 INCH WATER LIN WA0210 $ $ $ $ $ 800,000 $ 1,490,000 $ $ $ $ 2,290,000 SERVICE LINE REPL RESID 10 YR(2016) WA , , , , ,000 1,800,000 BLOOMDALE RD PUMP STATION TRANSMISSION LINE (794PP) WA1624 5,000, ,000 5,670,000 UNIVERSITY PUMP STATION 920 PP PUMP WA1625 1,000,000 15,000 1,015,000 MCKINNEY RANCH PKWY PUMP STATION IMPRWA1626 2,000,000 75, ,000 2,225,000 SUBSTANDARD WATER MAINS STREET REPLACE (UMBRELLA) WA ,000 (520,000) WATER STORAGE TANK MT (PUBLIC WORKS INSPECTION LIST) WA1629 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 5,000,000 CUSTER RD UTILITY RELOCATIONS (ST9115) WA1630 3,200,000 7,335,000 10,535,000 STONEBRIDGE WATER LINE FM US380 TO FM PP WA1631 4,400,000 12,235,000 16,635,000 STONEBRIDGE WATER LINE FM US380 TO FM PP WA ,000 7,185,000 8,135,000 SH5 UTILITY RELOCATIONS PH1 (TOWN CENTER ST1216) WA1633 6,135,000 6,135,000 AC WATER MAIN REPLACEMENTS (15 YR PLAN $33M BEGIN FY20) WA1639 2,200,000 2,200,000 2,200,000 6,600,000 MISCELLANEOUS PUMP STATION IMPROVEME WA1713 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 5,000,000 STACY ROAD ELEVATED STORAGE TANK WA , ,000 MCKINNEY EAST ELEVATED STORAGE TANK WA , ,000 AIRPORT BOULEVARD WATER LINE NORTH LOWA ,235,000 10,235,000 HARDIN NORTH WATER LINE II OVERSIZE REIMBURSEMENT WA ,000 (800,000) WATER MASTER PLAN WA ,099 9, ,000 MISC UTIL ADJ FOR TXDOT C WA , , ,000 WATER MASTER PLAN 2018 WA , ,000 1,220,000 SCADA CONTROLLED VALVE WA ,496 49, ,000 US 380 WATER LINE CONNECTIONS EASEMENT SETTLEMENT WA , ,000 REBUD BLVD 12" H2O LINE WA , , ,000 CLUB LAKE 8 INCH WATER LINE LOOP WA , ,459 85, ,000 MISCELLANEOUS UTILITY ADJUSTMENTS WA , , , , , ,000 SUBSTANDARD MAINS (UMBRELLA) WA4336 4,045,000 (2,880,000) 4,600,000 4,600,000 4,600,000 4,600,000 4,600,000 24,165,000 UNDESIGNATED OVERSIZE PARTICIPATION WA , , , , ,000 2,100,000 AIRPORT BOULEVARD WATER LINE SOUTH LO WA4339 1,300,000 2,790,000 4,090,000 BLOOMDALE PUMP STATION TRANSMISSION LINE (850 PP) WA4340 5,100,000 2,135,000 7,235,000 FM 546 WATER LINE WA ,000 (200,000) 2,000,000 4,135,000 6,135,000 GERRISH ST PUMP STATION IMPROVEMENTS WA , ,524 (93,538) 906,462 Page 184

187 PROJ NAME PROJ NO REVISED THRU FY17 INCL BA REVENUE BONDS BONDS (VOTER AUTHORIZED) SOURCE OF FUNDING (Total FY17 Adjustments and FY Plan) MCDC GENERAL FUND AIRPORT OPERATING FUND IMPACT FEES GRANTS PKLAND DED /MEDIAN ESCROW PREVIOUS RESOURCES DEV CONTRIB /DONATION TOTAL 5 YEAR PLAN LAKE FOREST DRIVE (WILMETH BL ST6093 5,207,730 (212,273) (83,730) 4,911,727 CUSTER ROAD (US 380 FM 1461) DST9115 3,859,999 3,700, ,000 59,824 8,609,823 $ 96,621,189 $ $ 29,100,000 $ $ $ $ 2,200,000 $ $ $ 1,868,708 $ (462,531) $ 132,327,366 TRAFFIC IMPROVEMENTS TRAFFIC CALMING TR0214 $ 250,000 $ $ $ $ $ $ $ $ $ $ $ 250,000 TRAFFIC SIGNALIZATION (UMBRELTR ,000 2,500,000 3,350,000 TRAFFIC SIGNALIZATION TR ,567 44,567 TRANS ALTERNATIVES PROG (TAPS)TR , ,695 TRAFFIC SIGNAL CONSTRUCTION TR , ,000 CUSTER/SILVERADO TR LIGHT TR , ,000 (300,000) 350,000 TRAFFIC SIGNAL VIDEO UPGRADES TR ,000 (220,000) 420,000 TRAFFIC SIGNAL CONTROLLER UPG TR , ,000 FIBER RING EXTENSION (ALMA/EL DTR ,000 (726) 179,274 FIBER OPTIC/INTELLIGENT TRANSPOTR ,628 1,500,000 2,131,628 $ 4,822,890 $ $ 4,000,000 $ $ $ $ 300,000 $ $ $ (520,726) $ $ 8,602,164 TOTAL STREET CONSTUCTION FUND $ 113,525,482 $ $ 38,100,000 $ $ $ $ 2,500,000 $ $ $ 1,347,982 $ (415,804) $ 158,057,660 UTILITY CONSTRUCTION FUND COMBINED PROJECTS UPDATE ENG DESIGN/CONSTRUCTI CO1606 $ 125,000 $ $ $ $ $ $ $ $ $ $ $ 125,000 PEARSON FM WADDILL KENTUCKY CO1703 $ 870,000 $ $ 870,000 UTIL/ST REHAB E OF SH 5 CO1704 $ 445,000 $ $ 445,000 ST REHAB S OF VIRGINIA CO1705 $ 330,000 $ $ 330,000 ST REHAB N OF VIRGINIA CO1706 $ 5,010,000 $ $ 5,010,000 GATEWAY INFRASTRUCTURE IMPROCO4412 $ 200, ,000 INFRASTRUCTURE INITIATIVE COL CO9151 1,000,000 1,000,000 FIRE STATION #9 (LAKE FOREST & WFI , ,000 $ 8,080,000 $ $ $ $ $ $ $ $ $ $ $ 8,080,000 FACILITY AGREEMENTS HIGHLANDS LAKE DEV EASEMENT FA1601 $ 200,000 $ $ $ $ $ $ $ $ $ $ $ 200,000 COLLIN MCKINNEY PARKWAY FA ,906 98,906 CLEMON CK INTERCEPTOR METERINFA ,000 30,000 WILMETH RIDGE ROW/EASEMENTSFA , ,000 COUNTY RD 281 CONSTRUCTION FA ,694 15,694 CRWC LANDFILL W/WW FA , ,822 $ 915,422 $ $ $ $ $ $ $ $ $ $ $ 915,422 WATER IMPROVEMENTS INDEPENDENCE PARKWAY 24 INCH WA0210 $ $ $ $ $ $ $ 2,290,000 $ $ $ $ 2,290,000 SERVICE LINE REPL RESID 10 YR(201WA ,000 1,200,000 1,800,000 BLOOMDALE RD PUMP STATION TRWA1624 5,000, ,000 5,670,000 UNIVERSITY PUMP STATION 920 PWA1625 1,000,000 15,000 1,015,000 MCKINNEY RANCH PKWY PUMP STAWA1626 2,075, ,000 2,225,000 SUBSTANDARD WATER MAINS STR WA ,000 (520,000) WATER STORAGE TANK MT (PUBLICWA1629 1,000,000 4,000,000 5,000,000 CUSTER RD UTILITY RELOCATIONS ( WA ,535,000 10,535,000 STONEBRIDGE WATER LINE FM US3WA ,435,000 1,200,000 16,635,000 STONEBRIDGE WATER LINE FM US3WA1632 8,135,000 8,135,000 SH5 UTILITY RELOCATIONS PH1 (TO WA1633 6,135,000 6,135,000 AC WATER MAIN REPLACEMENTS (1WA1639 6,600,000 6,600,000 MISCELLANEOUS PUMP STATION IMWA1713 5,000,000 5,000,000 STACY ROAD ELEVATED STORAGE T WA , ,000 MCKINNEY EAST ELEVATED STORAGWA , ,000 AIRPORT BOULEVARD WATER LINE WA ,235,000 10,235,000 HARDIN NORTH WATER LINE II OVE WA ,000 (600,000) (200,000) WATER MASTER PLAN WA , ,000 MISC UTIL ADJ FOR TXDOT C WA , ,000 WATER MASTER PLAN 2018 WA , ,000 1,220,000 SCADA CONTROLLED VALVE WA , ,000 US 380 WATER LINE CONNECTIONS WA , ,000 REBUD BLVD 12" H2O LINE WA , ,000 CLUB LAKE 8 INCH WATER LINE LOOWA , ,000 MISCELLANEOUS UTILITY ADJUSTM WA , , ,000 SUBSTANDARD MAINS (UMBRELLA WA4336 1,165,000 23,000,000 24,165,000 UNDESIGNATED OVERSIZE PARTICIPWA ,000 1,200,000 2,100,000 AIRPORT BOULEVARD WATER LINE WA4339 4,090,000 4,090,000 BLOOMDALE PUMP STATION TRAN WA4340 5,100, ,000 1,495,000 7,235,000 FM 546 WATER LINE WA ,000 6,135,000 (200,000) 6,135,000 GERRISH ST PUMP STATION IMPRO WA4342 1,000,000 (93,538) 906,462 Page 185

188 ADOPTED PROJ NAME PROJ NO LIFE TO DATE BUDGET SPENT THRU FY16 UNSPENT PROJ BUDGET (EndingFY16 + AdoptedFY17) FY17 BUDGET AMENDMENTS USE OF FUNDING BY YEAR (ALL SOURCES) FY17 ADJUSTMENTS FY17 18 FY18 19 FY19 20 FY20 21 FY21 22 TOTAL 5 YEAR PLAN WILLOWWOOD EASEMT/ROW WA , , ,000 WATER LINE CONDITION ASSESSMENTS WA4401 1,600,000 1,600,000 DEVELOPMENT CATALYST (WATER) WA4402 2,000,000 2,000,000 2,000,000 2,000,000 8,000,000 FM 546 UTILITY RELOCATIONS WATER WA ,447 90,553 (27,060) 337,940 US 380 WATERLINE IMPROVEMENTS WA4415 4,600, ,000 4,735,000 WATER SYSTEM FACILITIES LAND ACQUISITION WA4416 1,000,000 1,000,000 RIDGE ROAD WATER SYSTEM FACILITIES LAND ACQUISITION WA5067 1,000,000 (1,000,000) UNIVERSITY PUMP STATION 10 MG GROUND STORAGE TANK WA6116 7,355,051 1,014,949 (160,000) 8,210,000 BLOOMDALE PUMP STATION SITE DEVELOPME WA ,340 27,080,660 27,400,000 HARDIN BOULEVARD ELEVATED STORAGE TAN WA9117 5,095, ,055 (29,495) 5,794,330 VIRGINIA WATER MAIN FROM DOGWOOD TRAIL TO US 75 WA , , ,000 1,045,000 VIRGINIA WATER MAIN (MALLARD LAKES HARDIN) WA ,424 53,576 (2,468) 397,532 $ 14,658,481 $ 58,943,344 $ (2,605,000) $ 432,439 $ 18,950,000 $ 45,470,000 $ 19,260,000 $ 11,525,000 $ 23,335,000 $ 189,969,264 WASTEWATER IMPROVEMENTS INTERCHANGE ST CIPP LINER 10/12" WW1604 $ 184,676 $ 20,324 $ $ (20,324) $ $ $ $ $ $ 184,676 US75 & SRT LIFT STATION/FORCE MAIN/GRAVITY LINE WW1623 3,600,000 (660,000) 2,940,000 SUBSTANDARD WW MAINS STREET REPLACEMENTS (UMBRELLA) WW ,000 (420,000) SH5 UTILITY RELOCATIONS PH1 (TOWN CENTER ST1216) WW1634 6,700,000 6,700,000 RUTHERFORD BRANCH LIFT/PUMP STATION CAPACITY IMPRV WW , ,000 HONEY CREEK SS TRU7NK MAIN TO MH HC124 WW ,000 5,000,000 10,135,000 15,885,000 FRANKLIN BRANCH SANITARY SEWER (CITY PARTICIPATION) WW1717 4,035,000 4,035,000 WASTEWATER MASTER PLAN 2013 WW ,971 39, ,000 AERIAL WASTEWATER CROSSING IMPROVEMENWW , , ,000 AERIAL WASTEWATER CROSSING REPLACEMENT JEANS CREEK WW , , , , ,000 WASTEWATER MASTER PLAN 2018 WW , ,000 1,220,000 OVERSIZE PARTICIPATION BLOOMDALE (TUCKER HILL) WW4213 2,000, ,000 2,935,000 OVERSIZE PARTICIP GRAVITY SEWER MAIN FROM LIFT STAT H WW ,000 (970,000) 1,970,000 1,970,000 AERIAL WASTEWATER CROSSING IMPROVEMENWW , , ,000 1,200,000 SUBSTANDARD MAINS WW ,525 6,511,475 (4,053,000) 4,900,000 4,900,000 4,900,000 4,900,000 4,900,000 27,067,000 INFLOW INFILTRATION PROJECTS WW , , ,000 1,900,000 MISCELLANEOUS UTILITY ADJUSTMENTS WW , , , , , , ,000 UNDESIGNATED OVERSIZE PARTICIPATION WW , , , , ,000 1,800,000 STONEBRIDGE LIFT STATION ABANDONMENT WW ,000 (800,000) 800,000 1,890,000 2,690,000 BLOOMDALE ROAD SANITARY SEWER TRUNK L WW ,253 1,222,747 (260,350) 1,059,650 SANITARY SEWER LINE CONDITION ASSESSMENWW4404 1,400,000 1,400,000 DEVELOPMENT CATALYST (SANITARY SEWER) WW4405 2,000,000 2,000,000 2,000,000 2,000,000 8,000,000 FM 546 UTILITY RELOCATIONS WASTEWATER WW , ,876 (273,983) 151,017 $ 1,010,061 $ 19,702,939 $ (4,435,000) $ (1,609,657) $ 12,855,000 $ 15,480,000 $ 25,210,000 $ 7,325,000 $ 8,650,000 $ 84,188,343 TOTAL UTILITY CONSTRUCTION FUND $ 15,740,763 $ 80,254,484 $ 275,000 $ (1,177,218) $ 31,805,000 $ 60,950,000 $ 44,470,000 $ 18,850,000 $ 31,985,000 $ 283,153,029 GRAND TOTAL $ 46,243,843 $ 258,120,510 $ 19,333,756 $ (21,731,483) $ 80,353,730 $ 85,658,000 $ 69,528,312 $ 38,487,425 $ 71,808,600 $ 647,802,692 TOTALS BY FUND (2) (2) Airport Construction $ 5,934,530 $ 3,754,525 $ 6,300,700 $ $ $ 438,000 $ 6,058,312 $ 14,137,425 $ 15,523,600 $ 52,147,092 Drainage Construction 4,499,916 9,024,963 1,596, , , ,000 8,000,000 24,441,001 Facilities Improvements 879,566 20,569,939 11,086,800 1,045,525 33,581,830 Fire Improvements 1,508,571 7,762,429 1,500,000 1,500,000 9,000,000 21,271,000 Library Construction 9,500,000 9,500,000 Parks Construction 7,486,450 25,112, , ,640 7,475,000 6,350,000 5,500,000 5,500,000 7,300,000 65,651,081 Street Construction 10,194, ,141,434 1,190,000 (23,641,552) 40,673,730 16,000,000 11,500, ,057,660 Utility Construction 15,740,763 80,254, ,000 (1,177,218) 31,805,000 60,950,000 44,470,000 18,850,000 31,985, ,153,029 $ 46,243,843 $ 258,120,510 $ 19,333,756 $ (21,731,483) $ 80,353,730 $ 85,658,000 $ 69,528,312 $ 38,487,425 $ 71,808,600 $ 647,802,692 Page 186

189 PROJ NAME PROJ NO REVISED THRU FY17 INCL BA REVENUE BONDS BONDS (VOTER AUTHORIZED) SOURCE OF FUNDING (Total FY17 Adjustments and FY Plan) MCDC GENERAL FUND AIRPORT OPERATING FUND IMPACT FEES GRANTS PKLAND DED /MEDIAN ESCROW PREVIOUS RESOURCES DEV CONTRIB /DONATION TOTAL 5 YEAR PLAN WILLOWWOOD EASEMT/ROW WA , ,000 WATER LINE CONDITION ASSESSMEWA4401 1,600,000 1,600,000 DEVELOPMENT CATALYST (WATER) WA4402 8,000,000 8,000,000 FM 546 UTILITY RELOCATIONS WA WA ,000 (74,575) 47, ,940 US 380 WATERLINE IMPROVEMENTWA4415 4,600, ,000 4,735,000 WATER SYSTEM FACILITIES LAND ACWA4416 1,000,000 1,000,000 RIDGE ROAD WATER SYSTEM FACIL WA5067 1,000,000 (280,000) (720,000) UNIVERSITY PUMP STATION 10 MG WA6116 8,210,000 8,210,000 BLOOMDALE PUMP STATION SITE DWA ,400,000 27,400,000 HARDIN BOULEVARD ELEVATED STOWA9117 5,823,825 (29,495) 5,794,330 VIRGINIA WATER MAIN FROM DOG WA9145 1,045,000 1,045,000 VIRGINIA WATER MAIN (MALLARD WA ,000 (2,468) 397,532 $ 70,996,825 $ 115,470,000 $ $ $ $ $ 2,380,505 $ (74,575) $ $ 1,196,509 $ $ 189,969,264 WASTEWATER IMPROVEMENTS INTERCHANGE ST CIPP LINER 10/12 WW1604 $ 205,000 $ $ $ $ $ $ $ $ $ (20,324) $ $ 184,676 US75 & SRT LIFT STATION/FORCE MWW1623 2,940,000 2,940,000 SUBSTANDARD WW MAINS STREETWW ,000 (420,000) SH5 UTILITY RELOCATIONS PH1 (TO WW1634 6,700,000 6,700,000 RUTHERFORD BRANCH LIFT/PUMP WW , ,000 HONEY CREEK SS TRU7NK MAIN TO WW ,885,000 15,885,000 FRANKLIN BRANCH SANITARY SEWEWW1717 4,035,000 4,035,000 WASTEWATER MASTER PLAN 2013 WW , ,000 AERIAL WASTEWATER CROSSING IMWW , ,000 AERIAL WASTEWATER CROSSING R WW , , ,000 WASTEWATER MASTER PLAN 2018 WW , ,000 1,220,000 OVERSIZE PARTICIPATION BLOOMDWW4213 2,000, ,000 2,935,000 OVERSIZE PARTICIP GRAVITY SEWE WW ,000 1,970,000 (970,000) 1,970,000 AERIAL WASTEWATER CROSSING IMWW4348 1,200,000 1,200,000 SUBSTANDARD MAINS WW4350 2,567,000 24,500,000 27,067,000 INFLOW INFILTRATION PROJECTS WW ,000 1,300,000 1,900,000 MISCELLANEOUS UTILITY ADJUSTM WW , , ,000 UNDESIGNATED OVERSIZE PARTICIPWW ,000 1,200,000 1,800,000 STONEBRIDGE LIFT STATION ABANDWW ,000 1,890,000 2,690,000 BLOOMDALE ROAD SANITARY SEW WW4366 1,320,000 (260,350) 1,059,650 SANITARY SEWER LINE CONDITION WW4404 1,400,000 1,400,000 DEVELOPMENT CATALYST (SANITARWW4405 8,000,000 8,000,000 FM 546 UTILITY RELOCATIONS WA WW ,000 (165,953) (108,030) 151,017 $ 16,278,000 $ 66,410,000 $ $ $ $ $ 1,890,000 $ (165,953) $ $ (1,158,704) $ 935,000 $ 84,188,343 TOTAL UTILITY CONSTRUCTION FUND $ 96,270,247 ########### $ $ $ $ $ 4,270,505 $ (240,528) $ $ 37,805 $ 935,000 $ 283,153,029 GRAND TOTAL $ 323,698,108 ########### $ 50,100,000 $ 27,495,900 $ $ 1,456,374 $ 6,770,505 $ 40,096,541 $ 4,576,445 $ 4,907,988 $ 3,820,831 $ 647,802,692 TOTALS BY FUND 15,989,755 1,456,374 33,585,963 1,115,000 $ 52,147,092 13,524,879 6,751,106 1,363,381 2,801,635 24,441,001 32,536,305 1,045,525 33,581,830 9,271,000 12,000,000 21,271,000 9,500,000 9,500,000 33,080,441 27,495,900 4,576,445 (1,705) 500,000 65,651, ,525,482 38,100,000 3,000,000 2,500,000 1,347,982 (415,804) 158,057,660 96,270, ,880,000 4,270,505 (240,528) 37, , ,153,029 $ 323,698,108 $ 181,880,000 $ 50,100,000 $ 27,495,900 $ 3,000,000 $ 1,456,374 $ 6,770,505 $ 40,096,541 $ 4,576,445 $ 4,907,988 $ 3,820,831 $ 647,802,692 Page 187

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191 APPENDICIES A. Financial Policies B. Community Profile C. McKinney s History D. Long-Term Financial Plan General Fund E. Authorized Positions Authorized Position Changes Organizational Charts F. Supplemental Request List G. Fee Changes H. Component Units I. Ordinances Budget Ordinance Tax Ordinance J. Glossary of Terms K. Acronyms Listing Page 189

192 APPENDIX A FINANCIAL POLICIES INTRODUCTION The City of McKinney, Texas financial policies set forth the basic framework for the fiscal management of the City. These policies were developed within the parameters established by applicable provisions of the Texas Local Government Code and the City of McKinney City Charter. The policies are to be reviewed on an annual basis and modified to accommodate changing circumstances or conditions. BASIS OF ACCOUNTING AND BUDGETING 1. The City s finances shall be accounted for in accordance with generally accepted accounting principles as established by the Governmental Accounting Standards Board. a) The accounts of the City are organized and operated on the basis of funds and account groups. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with finance-related legal and contractual provisions. The minimum number of funds is maintained consistent with legal and managerial requirements. Account groups are a reporting device to account for certain assets and liabilities of the governmental funds not recorded directly in those funds. Governmental funds are used to account for the government s general government activities and include the General, Special Revenue, Debt Service and Capital Project funds. b) Governmental Fund types use the flow of current financial resources measurement focus and the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e., when they are measurable and available ). Measurable means the amount of the transaction can be determined and available means collectible within the current period or soon enough thereafter to pay liabilities of the current period. Substantially all revenues are considered to be susceptible to accrual. Ad valorem, sales, franchise and tax revenues recorded in the General Fund, ad valorem tax revenues recorded in the Debt Service Fund and hotel/motel tax revenues in the Special Revenue Hotel/Motel Fund are recognized under the susceptible to accrual concept. Licenses and permits, charges for services, fines and forfeitures, and miscellaneous revenues (except earnings on investments) are recorded as revenues when received in cash because they are generally not measurable until actually received. Investment earnings are recorded as earned since they are measurable and available. Expenditures are recognized when the related fund liability is incurred, if measurable, except for principal and interest on general long-term debt, which are recorded when due, and compensated absences, which are recorded when payable from currently available financial resources. c) The City utilizes encumbrance accounting for its Governmental Fund types, under which purchase orders, contracts and other commitments for the expenditure of monies are recorded in order to reserve that portion of the applicable appropriation. d) The City s Proprietary Fund types are accounted for on a flow of economic resources measurement focus and use the accrual basis of accounting. Under this method, revenues are recorded when earned and expenses are recorded at the time liabilities are incurred. e) The City s annual budgets shall be prepared and adopted on a basis consistent with generally accepted accounting principles for all governmental and proprietary funds including an appropriation for unspent balances on multi-year projects in the capital project funds. Depreciation of fixed assets is not recognized in proprietary fund budgets. All annual appropriations lapse at fiscal year-end. Under the City s budgetary process, outstanding encumbrances are reported as reservations of fund balances and Page 190

193 do not constitute expenditures or liabilities since the commitments will be re-appropriated and honored the subsequent fiscal year. ANNUAL BUDGET (*CHARTER REQUIREMENTS) 1*. The fiscal year of the City shall begin on the first day of October each year and shall end with the thirtieth day of September of each year. 2*. On or before the fifteenth day of August of each year, the City Manager shall submit to the City Council a budget of the revenues of the City and the expense of conducting the affairs thereof for the ensuing fiscal year. This estimate shall be complied from detailed information obtained from the several departments, divisions, and offices of the City. The information from the various departments shall be furnished to the City Manager by the Departments under his control and those not under his control, not later than the first of August. The classification of the estimate shall be as nearly uniform as possible for the main functional divisions of such departments, divisions and offices and shall give the following information: An itemized estimate of the expense of conducting each department, division, office and commission. Comparison of such estimates with the corresponding items of expenditure of the last two (2) fiscal years, and with the expenditures of the current fiscal year plus an estimate of expenditures necessary to complete the current fiscal year. Reason for proposed increases or decreases of such items of expenditure compared with the current fiscal year. Items of payroll increases as either additional pay to present employees or pay for more employees. A statement from the Chief Financial Officer of the total probable income of the City from taxes for the period covered by the estimate. An itemization of all anticipated revenue from sources other than the tax levy. The amount required for interest on the City s debt, for sinking fund and for maturing serial bonds. The total amount of outstanding City debts, with a schedule of maturities on bond issues. Such other information as may be required by the City Council. The proposed budget shall contain a suggested tax rate to be levied to support the expenditures proposed. 3*. The City Council shall pass the appropriation ordinance in accordance with state law. Provision shall be made for public hearings upon the appropriation ordinance before the City Council. The City Council shall not pass the appropriation ordinance until after its publication, in accordance with State law. Upon passage of the appropriation ordinance by the City Council, it shall, before becoming effective, be published once in accordance with State law. 4*. Following final adoption of the appropriation ordinance approving the budget, the City Council shall pass an ordinance levying the taxes for the current year. 5*. Upon the written recommendation of the City Manager, the City Council, through its authorizations to the City Manager in the annual appropriations ordinance, may at any time transfer an unencumbered balance of an appropriation made for the use of one department, division or purpose to any other department, division or purpose; provided, however, that no such transfer shall be made of revenue or earnings of the water department, sewer department or any other City-owned utility in excess of ten (10) percent. Page 191

194 6*. If at any time the total accruing revenue of the City shall be in excess of the total estimated income thereof as set forth in the annual budget estimate, the City Council may from time to time appropriate such excess to such uses as will not conflict with any uses for which such revenues specifically accrued. 7*. No money shall be drawn from the City Depository, nor shall any obligation for the expenditure of money be incurred, except in conformity with the appropriations ordinance and the approved financial policies of the City Council. At the close of each fiscal year, the unencumbered balance of each appropriation shall revert to the fund from which it was appropriated and shall be subject to future appropriations, but appropriations may be made in furtherance of improvements or other objects of work of the City which will not be completed within the current year. 8. During the budget process, the annual TMRS rate will be provided to City Council for evaluation of the status of the TMRS benefit. REVENUES 1. The City will strive to obtain franchise agreements that incorporate a franchise or rental fee with all public utilities (including municipally owned utilities). The fee structure will be similar to other cities in the area and allowed by the Public Utility Commission. 2. The City will pursue an aggressive policy of collecting all moneys due to the City. 3. The applied tax rate will not exceed the effective tax rate by 3% and in unusual circumstances; the applied rate will not exceed the effective rate by 8%. 4. The City will maintain the percentage of the tax rate allocated to the general fund at a minimum of 65% level. Conversely, the allocation of the tax rate for debt purposes will be no more than 35%. 5. The City will continue an aggressive program to reduce the level of delinquent taxes. The minimum collection rate objective is 98.5%. 6. The City will strive to maintain total delinquent taxes outstanding at an aggregate level not to exceed 10% of the current tax levy. 7. Tax exemptions presently allowed by the City will be monitored. Additional residential or non-profit property exemptions must be approved by the City Council. EXPENDITURES 1. All expenses of the City shall be made in accordance with the adopted annual budget or as legally amended. The City Council may amend the budget by passing a budget appropriation ordinance. 2. The legal level of budgetary control is at the fund level. The City Manager is authorized to transfer budgeted amounts between departments within any fund; however, any revisions that alter the total expenditures of any fund must be approved by the City Council. 3. The following represents the City s budget amendment policy delineating responsibility and authority for the amendment process. Transfers between expenditure accounts in one department may occur with the approval of the Budget Director. Transfers between operating departments may occur with the approval of the City Manager. Transfers between funds must be accomplished by budget amendment approved by the City Council. Budget amendments calling for new fund appropriations must also be approved by the City Council. Page 192

195 CAPITAL IMPROVEMENT PROGRAM 1. The City shall establish and maintain a Capital Project Fund to be used to renovate, repair and replace fixed assets of the City, including public buildings, streets, storm sewers, park facilities and water & wastewater improvements. The Capital Project Fund shall be funded with contributions made to the City, nonrecurring revenues of the City and other revenues detailed in the budget submitted to the City Council by the City Manager; as such budget may from time to time be amended. PURCHASING POLICY 1. The City will ensure that goods and services needed are obtained by using accepted purchasing practices. It will also meet legally mandated federal, state and local statutes, ordinances and codes while providing for a uniform, timely and economical means of purchasing. Any modifications to this policy will be formally approved by the City Council. DEBTS 1. The City will manage the length of maturity of its long-term debt in order to lower net interest cost and to maintain future flexibility by paying off debt earlier. The target shall be 20 years. INVESTMENT POLICY 1. The City will invest public funds in a manner which will provide the optimum investment return with the maximum security while meeting the daily cash flow demands of the City and conforming to the statutes, rules and regulations governing the investment of public funds. The policy and strategy shall be reviewed by the Investment Committee and the City Council annually. Any modifications will be formally approved by the City Council. This investment policy, as approved, is in compliance with the provisions of the Public Funds Investment Act of the Texas Government Code Chapter FUND BALANCES 1. The City should set aside resources during years of growth to fund a reserve for years of decline and/or to fund capital out of current funds for projects that would have otherwise been funded by debt financing. 2. The City will maintain a minimum fund balance reserve equal to three months of the total operating expenses of the General Fund. 3. The City will maintain a reserve of cash and investments in the Water and Wastewater Fund equal to 90 days of the total operating expenses. 4. The City will increase the cash and investments balance in all other enterprise funds to reach a level of at least 60 days of the total operating expenses. 5. The City maintains a prudent level of financial resources in each fund that are monitored and managed according to the needs of the individual funds. The Fund Balance classifications used will be as follows: Nonspendable not in a spendable form such as prepaid items or legally or contractually required to be maintained intact such as an endowment. Restricted can be spent only on the specific purposes stipulated by law or by the external providers of those resources. Committed has self-imposed limitations set in place prior to the end of the fiscal period. These amounts can be used only for the specific purposes determined and approved by formal action of the City Council, which is the highest level of decision-making authority for the city. The same level of formal action is required to remove the constraint. Page 193

196 Assigned represents an intended use established by the City Council or by their designated body or official. Unassigned represents the residual classification of fund balance and includes all spendable amounts not contained within the other classifications. FINANCIAL REPORTING 1. Following the conclusion of the fiscal year, the Chief Financial Officer shall cause to be prepared a Comprehensive Annual Financial Report (CAFR) in accordance with generally accepted accounting and financial reporting principles established by the Governmental Accounting Standards Board. The document shall also satisfy all criteria of the Government Finance Officers Association s Certificate of Achievement for Excellence in Financial Reporting Program. 2. The CAFR shall show the status of the City s finances on the basis of generally accepted accounting principles (GAAP). The CAFR shall show fund revenues and expenditures on both a GAAP basis and budget basis for comparison purposes. 3. Included as part of the CAFR shall be the results of the annual audit prepared by independent certified public accountants designated by the City Council. 4. The Chief Financial Officer shall submit to the Council a monthly statement of all receipts and disbursements in sufficient detail to show the exact financial condition of the City. Page 194

197 APPENDIX B COMMUNITY PROFILE ABOUT MCKINNEY The elements that established McKinney as unique from its very beginnings are the same that continue to attract residents, visitors and businesses to our community today. Beautiful tree-lined streets, diverse residential neighborhoods, outstanding educational opportunities, a robust business environment, a charming historic downtown and a strong sense of community make McKinney truly stand out. The unique by nature brand so strongly associated with the city is more than a tagline, it is a commitment that embodies the community's willingness to work together to make McKinney a great place to be. As one of the fastest-growing cities in the nation, residents, businesses and visitors alike show that they strongly embrace the community's vision and strong overall quality of life. Just 30 miles north of downtown Dallas, McKinney is a picturesque city with a small-town feel that is quite different from the Metroplex's urban sprawl. Our friendly charm, green spaces and comfortable pace belie the fact that McKinney, with a population of more than 168,000, is one of the fastest-growing cities in America. A STAND-OUT COMMUNITY The nation continues to recognize McKinney as a stand-out community. Money Magazine ranked McKinney the #1 Best Place to Live in America in Factors considered included employment, schools, crime and safety, as well as overall quality of life aspects including a feeling of community pride. This adds to the accolades already received from Forbes, Best Life Magazine, CNNMoney and more. While many factors combine to make McKinney a truly special place in America, it is the people in McKinney who bring these vibrant qualities to life. That community spirit is embodied in a friendly, safe and inviting city that holds strong ties to its roots and history while enjoying rapid economic development and continually adding new amenities that compliment and expand our unique quality of life. This is McKinney, Texas, and we are unique by nature. Page 195

198 HISTORIC DOWNTOWN MCKINNEY The city's downtown square offers more than 120 unique shops and more than a dozen exceptional restaurants, including upscale restaurants featuring award-winning chefs, sandwich and coffee shops, outdoor patio dining and neighborhood pubs. If shopping is your thing, downtown McKinney offers an assortment of specialty shops, art galleries featuring the works of local artists, furniture stores, exquisite antique collections, gift shops and apparel boutiques. The new Downtown Area Shuttle, or DASH for short, is changing the way visitors get around downtown with a fun, alternative mode of transportation. DASH is an electric six-seat shuttle that scoots around downtown taking shoppers, diners and visitors where they need to go. DASH travels from remote parking lots to bring guests to the square or to help them get from one location to another. Best of all, riding with DASH is free. Just give a wave and hop on! Or, you can call DASH (3274). The original Collin County Courthouse stands at the center of McKinney's historic downtown square. Reborn in 2006 as the McKinney Performing Arts Center (MPAC), the performing arts venue features a 480-seat theater suitable for intimate arts performances, lectures and events. In addition to the theater, MPAC includes several multi-purpose spaces, including a reception hall, auditorium, rehearsal space, audiovisual-equipped classrooms, art gallery and executive suites. Thousands of people flock to downtown for annual events such as Bike the Bricks, Oktoberfest and Home for the Holidays - A McKinney Christmas. ECONOMIC CONDITION & OUTLOOK The City of McKinney is enjoying the benefits of strong economic growth in the North Texas region and the state. McKinney s growth and development over the past decade has been built on a strong foundation of overall planning, management, quality of life, and policy direction. All in all, the picture of McKinney is one of a vital community, facing the economic challenges and opportunities of the future with optimism and forethought. The City of McKinney places economic development as one of the important elements in the city s strategic plan. The City offers inducements such as the McKinney Economic Development Corporation (MEDC) and McKinney National Airport (TKI) to actively promote economic developments. Page 196

199 The McKinney Economic Development Corporation (MEDC) was formed in 1993 following a referendum by the voters of McKinney approving a half-cent sales tax to support the development, expansion and relocation of new and existing companies. The MEDC provides economic incentives such as development sites, loans and grants to spur quality business growth. The corporation has been successful in recruiting dozens of quality companies, creating thousands of jobs and significantly expanding the local tax base. MEDC also funded a business retention and expansion program which helps businesses to stay within McKinney by providing guiding resources to meeting their needs. More information on MEDC is located at McKinneyEDC.com. The McKinney National Airport (TKI), formerly known as Collin County Regional Airport (TKI), is a busy General Aviation Reliever airport recognized as among the top 84 out of 5,000 airports in the nation. It supports private transportation as a viable alternative to commercial air transportation. The airport is a regional economic engine. It supports business, air charter, flight training, aero-medical, law enforcement, military and recreational aircraft. Total traffic for fiscal year 2017 was more than 120,000 operations. The airport s Fixed Base Operator (FBO), McKinney Air Center, offers a wide variety of services including 24-hour aircraft fueling, flight crew amenities, line services and hangar leases. Total fuel sales for fiscal year 2017 topped more than 1.14 million gallons. More information on McKinney National Airport (TKI) is located at FlyTKI.com. To further enhance the quality of life in the City of McKinney, voters passed an additional half-cent sales tax in 1996 for the development of public facilities. The McKinney Community Development Corporation (MCDC), formerly known as McKinney Community Facilities Development Corporation (MCFDC), uses this revenue to promote and fund community, cultural and economic development projects that maintain and enhance the quality of life in McKinney. Projects are funded for: public parks and open space improvements; public recreational, sports and community facilities; entertainment, tourist and convention facilities; affordable housing; and, economic development and the creation of jobs. More information on MCDC is located at McKinneyCDC.org. Page 197

200 CITY STATISTICS (FY as of 9/30/2017) Page 198

201 CITY SERVICES The City provides a full range of services. These services include police, fire, emergency ambulance service, libraries, parks, recreation, water, sewer, refuse collection and disposal, golf, traffic engineering, street maintenance, community development (planning and zoning), public improvements, and other general governmental services. 3,000 Single Family (SF) Permits $1, Non-Residential (NR) Permits $250 2,000 1,000 $800 $600 $400 $200 Millions $200 $150 $100 $50 Millions Est # SF Permits SF Valuation $ Est # NR Permits NR Valuation $0 Page 199

202 BUSINESS McKinney offers an incomparable lifestyle coupled with an exceptional business environment. Our economy is diverse and offers a mix of industries - medical technology, data management, manufacturing, sustainability, aviation, defense, retail, office and transportation. The city has attracted companies like Raytheon, Wistron GreenTech, Torchmark, Emerson Process Management, Tong Yang, Simpson Strong-Tie, Tenant Tracker, Manner Plastics and Traxxas. Home-grown companies like Encore Wire, Newtoy (now Zynga), RMCN and Brandon Industries have also thrived here. McKinney has led in sustainable developments and its historic business district is one of the largest and most successful in the state. McKinney offers industrial and office parks throughout the city with additional land abundantly available. Redundant utilities are available on most developed sites. PRINCIPAL TAXPAYERS (Top 10) 2017 % of Total Taxpayer Product or Service Taxable Value* Assessed Value Encore Wire Limited Wire cable manufacturing $103,459, % Raytheon Space & Airborne Systems 85,149, % Fairways Wilson Creek Apartments LLC Multi-family residential 58,973, % Oncor Electric Delivery Co. Electric utility 55,027, % West Eldorado TX Partners LLC (Saxon Woods) Multi-family residential 54,482, % Areg Grassmere TX Partners LLC (Retreat at Stonebridge) Multi-family residential 52,357, % Craig Ranch PT MFA I LP (Parkside At Craig Ranch) Multi-family residential 50,172, % Orion McKinney LLC (Grand Estates of Mckinney) Multi-family residential 49,967, % Columbia Medical Center of McKinney Healthcare 48,086, % Centennial Lake Forest LP (Century Lake Forest) Multi-family residential 47,950, % Rowlett Apartments LLC (Discovery at Rowlett Creek) Multi-family residential 47,161, % TOTALS $652,788, % Source: Collin County Central Appraisal District * Taxes are assessed on January 1, 2017 (2017 tax year) for the 2018 fiscal year. MAJOR EMPLOYERS Approximate # Company Product or Service of Employees Raytheon Space & Airborne Systems 2,725 McKinney ISD Education 2,548 Collin County Government 1,922 Encore Wire Corp. Manufacture Copper & Aluminum Wire 1,350 Globe Life / Torchmark Financial & Insurance Services 1,250 City of McKinney Government 1,200 Medical Center of McKinney Healthcare 850 Baylor Medical Center Healthcare 715 Collin College (Central Park Campus-Mckinney) Education 635 Timber Blind & Shutter Manufacture Window Blinds 450 Watson & Chalin Manufacture Truck Hubs and Axles 350 Source: McKinney Economic Development Corporation, McKinney ISD, Collin College 180, , , , ,000 80,000 60,000 40,000 20,000 0 Population % 8.0% 6.0% 4.0% 2.0% 0.0% Unemployment Rate (Sept) McKinney Texas U.S. Page 200

203 APPENDIX C MCKINNEY S HISTORY McKinney has a unique, rich and diverse spirit in part because of the history that shaped it. Over the years, city leadership s vision in preserving our history has intentionally crafted a town that offers the best of the old with a vibrant present and a very promising future. PIONEER SPIRIT The area we now call Collin County was originally settled by pioneers who were offered free land by colonizers like William S. Peters and associates. Colonizers were hired by the state of Texas to introduce settlers into this area, which was at first called Peter s Colony. The offer typically included up to 640 acres of land, a gun and help building a cabin. The Peter s Colony settlers came in Photo: Settler cabin no longer in existence Settlers arrived in wagons pulled by oxen or horses and braved the threats of weather, wild animals and native Indians for the promise of free land and a better life. They found that life here in the fertile land was rich but hard. Some left, abandoning their claims, but many stayed on and still more came, establishing farms, communities and commerce. Photo: McKinney settlers MCKINNEY S ROOTS Fannin County originally encompassed most of northeast Texas. In 1846, Collin County and several other counties were created out of the original area, and each was about 30 miles square. The Texas legislature decreed that a county seat had to be within three miles of the center of the county so a rider could get from the edge of the county to the county seat and back home in one day. Collin County was named for Collin McKinney who was a pioneer and land surveyor who helped draft and signed the Texas Declaration of Independence from Mexico in The original county seat of Collin County was a town called Buckner, but the legislature s decision that the county seat needed to be within three miles of the geographic center of the county meant it had to be in a different location. Two locations were put to a vote: what is now McKinney and a location near Sloan s Grove which is in Fairview today. Heavy rains and swollen creeks prevented Sloan s Grove voters from reaching the polls on voting day, and McKinney was voted to become the county seat. Although residents believed the new county seat would be named Buckner, the Texas Legislature named the town McKinney for Collin McKinney. The State Legislature passed an act establishing McKinney as the county seat for Collin County on March 16, The first thing other than a home established in McKinney was a church in the Wilmeth home in April, 1848, and the first non-residential building was the Lovejoy Store that was moved from Buckner to the new town on May 3, 1848 and placed on what would eventually be the northwest corner of the square. On March 24, 1849, 120 acres from the William and Margaret Davis holdings were conveyed for the new town. The town was incorporated in 1849 and re-incorporated in Page 201

204 PROSPERITY ON WHEELS The area s population grew slowly at first. Settlers found that the native grasses would only feed grazing animals well when it was green, and the soil, though fertile, was a quagmire when it rained, so transportation of agricultural goods was nearly impossible. Enter the Houston & Texas Central Railroad in With reliable transportation, people and goods could move in and out of McKinney, and this development stimulated a time of unprecedented growth in the town. Photo: Wagons carrying cotton on Virginia Street Over the next 50 years, cotton became a major source of revenue in Collin County. In 1860, the yield was 16 bales, and in 1870 it was 4,371 bales. In 1870, there was one cotton gin in McKinney, but by 1876, there were four. A cotton compress began operation in 1892, and was still in operation until the mid-1980s. The first textile mill The Texas Cotton Mill Company was opened in McKinney in It was one of only two mills west of the Mississippi that manufactured color-print cloth. It later became a major manufacturer of denim. Photo: Cotton Mill in McKinney The region also produced large amounts of corn, wheat and oats. The high yields placed Collin County among the top producers in the state. This stimulated the growth of the grain processing industry here. One of the earliest mills was established in 1892 and operated until the 1970s. Another was established in 1894, and in 1906 built new facilities that are still in use today. BUILDING A CITY The growing prosperity meant that bigger and better facilities were needed for the county seat. In 1866, the Commissioner s Court imposed a special courthouse and jail tax, and in 1874 building on the new courthouse began. When it was completed in 1875, it was the tallest building in Texas north of San Antonio. Photo: Collin County Courthouse, built 1874 The booming economy meant better infrastructure and larger homes for many of the leading citizens. Many of McKinney s most impressive historic homes were built in the 1890s. By 1885, the city had newspapers, banks, flour mills, an opera house, churches and two thousand residents. The first telephone exchange arrived in 1883, a volunteer fire department organized in 1887 and electric lights first lit up the town in MCKINNEY NOW: CREATING OUR FUTURE From these seeds grew the McKinney we know today: a town that is growing quickly and was chosen by Money Magazine in 2014 as the #1 Best Place to Live in the country. A diverse and thriving economy, a quality way of life and leadership and citizens dedicated to celebrating our roots serve us today and are paving the way for continued growth into the future. Page 202

205 APPENDIX D LONG-TERM FINANCIAL PLAN The General Fund Long-term Financial Plan is a planning document that serves as a guideline for budgeting and for managing the resources of the City. City staff prepares and updates this ten-year financial plan annually in preparation for developing suggested budget policies for City Council consideration and to ensure alignment with City Council Goals and Strategies. It is intended to provide a frame of reference to help evaluate the City s financial condition and help assess financial implications of current and proposed budgets, programs and assumptions. Projections of future revenues and expenditures are estimated based on the City s current sources of revenue and level of service at the time the plan is developed. Projections may not occur or may occur differently from the amounts planned as a result of changes to the many assumptions. Projections include five years of operational costs related to the Capital Improvement Program (CIP), which are listed in the CIP section of this book (Impact of Capital Projects on Operating Budget page). Adjustments and other operating expenditures are also included, but endorsement of the plan for general management and financial purposes requires authorization by proper actions of the City Council. Revenues for the plan are projected at conservative levels and are compared to expenditure increase estimates. The primary variables are the rate of increase in revenues and new projects or programs planned during the projection period. The City s General Fund revenue primarily comes from property taxes, sales tax and franchise fees. The remainder comes from licenses/permits, charges for service, fines and interest income. It is essential to keep focus on the long-term financial plan to monitor and adjust fiscal policies as needed and plan for needed capital and service demands. The General Fund Long-term Financial Plan with projection assumptions is presented on the following pages. A five-year financial plan for capital projects is also included in the Capital Projects section with details of project funding and funding sources. Page 203

206 GENERAL FUND LONG-TERM FINANCIAL PLAN Budget Projected Projected Projected Projected Beginning Fund Balance $ 50,802,232 $ 50,802,232 $ 54,664,000 $ 59,624,824 $ 60,236,873 REVENUES Property Taxes $ 73,981,604 $ 78,157,779 $ 82,065,668 $ 86,168,951 $ 89,615,710 Sales & Use Taxes 25,675,000 26,702,000 27,770,080 28,880,883 30,036,119 Franchise Fees 14,867,000 15,164,340 15,467,627 15,776,979 16,092,519 Licenses & Permits 10,477,600 10,687,152 10,900,895 11,118,913 11,341,291 Charges & Fines 6,535,900 6,666,618 6,799,950 6,935,949 7,074,668 Other 2,875,739 2,933,254 2,991,919 3,051,757 3,112,792 Transfer 2,831,630 2,888,263 2,946,028 3,004,948 3,065,047 Total Revenues $ 137,244,473 $ 143,199,406 $ 148,942,167 $ 154,938,382 $ 160,338,146 EXPENDITURES Personnel $ 91,192,693 $ 95,174,732 $ 98,859,023 $ 107,831,260 $ 112,196,031 Supplies 4,993,794 5,093,670 5,195,543 5,299,454 5,405,443 Maintenance 6,921,415 7,655,593 7,884,861 8,285,615 8,504,878 Service/Sundry 20,879,165 21,296,748 21,722,683 22,157,137 22,600,280 Capital Outlay 2,162,604 2,281,456 2,327,085 2,600,877 2,652,894 Transfers 11,094,802 7,835,438 7,992,147 8,151,990 8,315,030 Total Expenditures $ 137,244,473 $ 139,337,638 $ 143,981,342 $ 154,326,333 $ 159,674,556 Net Increase / Decrease 0 3,861,768 4,960, , ,591 Ending Fund Balance $ 50,802,232 $ 54,664,000 $ 59,624,824 $ 60,236,873 $ 60,900,464 Fund Balance Increase / Decrease - 3,861,768 4,960, , ,591 Fund Balance % of Change 0% 8% 9% 1% 1% Fund Balance % of Expenditures 37% 39% 41% 39% 38% Minimum Fund Requirement (25% Exp) 33,770,467 34,264,045 35,413,564 37,931,364 39,255,415 Available Ending Fund Balance $ 17,031,765 $ 20,399,954 $ 24,211,260 $ 22,305,509 $ 21,645,048 TAX RATE VARIABLE General fund $ $ $ $ $ Debt service fund $ $ $ $ $ Total Tax Rate $ $ $ $ $ STAFFING VARIABLE Full time equivalent positions Average salary per FTE $ 71,706 $ 74,022 $ 76,224 $ 80,702 $ 83,098 Average cost per FTE $ 100,388 $ 103,631 $ 106,713 $ 112,983 $ 116,338 10% 8% 6% 4% 2% 0% % of Change in Fund Balance 9% 8% 5% 3% 1% 1% 1% 1% 2% 0% FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 50% 40% 30% 20% 10% 0% Fund Balance FB as % of Expenditures % FB Required * 37% 39% 41% 39% 38% 37% 37% 36% 36% 37% FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 * Minimum fund balance requirement is three months of expenditures (25%) Page 204

207 Projected Projected Projected Projected Projected Beginning Fund Balance $ 60,900,464 $ 61,685,026 $ 62,608,865 $ 63,691,747 $ 65,844,079 REVENUES Property Taxes $ 93,200,338 $ 96,928,351 $ 100,805,486 $ 104,837,705 $ 109,031,213 Sales & Use Taxes 31,237,563 32,487,066 33,786,548 35,138,010 36,543,531 Franchise Fees 16,414,369 16,742,657 17,077,510 17,419,060 17,767,441 Licenses & Permits 11,568,117 11,799,479 12,035,469 12,276,178 12,521,702 Charges & Fines 7,216,162 7,360,485 7,507,695 7,657,849 7,811,006 Other 3,175,048 3,238,549 3,303,320 3,369,387 3,436,774 Transfer 3,126,348 3,188,875 3,252,653 3,317,706 3,384,060 Total Revenues $ 165,937,946 $ 171,745,463 $ 177,768,680 $ 184,015,895 $ 190,495,727 EXPENDITURES Personnel $ 116,725,288 $ 121,424,967 $ 126,301,208 $ 130,471,282 $ 134,647,043 Supplies 5,513,552 5,623,823 5,736,300 5,851,026 5,968,046 Maintenance 8,674,975 8,848,475 9,025,444 9,205,953 9,390,072 Service/Sundry 23,052,285 23,513,331 23,983,598 24,463,270 24,952,535 Capital Outlay 2,705,952 2,760,071 2,815,273 2,871,578 2,929,010 Transfers 8,481,330 8,650,957 8,823,976 9,000,455 9,180,464 Total Expenditures $ 165,153,383 $ 170,821,624 $ 176,685,798 $ 181,863,563 $ 187,067,170 Net Increase / Decrease 784, ,839 1,082,882 2,152,331 3,428,557 Ending Fund Balance $ 61,685,026 $ 62,608,865 $ 63,691,747 $ 65,844,079 $ 69,272,635 Fund Balance Increase / Decrease 784, ,839 1,082,882 2,152,331 3,428,557 Fund Balance % of Change 1% 1% 2% 3% 5% Fund Balance % of Expenditures 37% 37% 36% 36% 37% Minimum Fund Requirement (25% Exp) 40,611,858 42,015,388 43,467,631 44,747,996 46,034,540 Available Ending Fund Balance $ 21,073,168 $ 20,593,477 $ 20,224,116 $ 21,096,082 $ 23,238,095 TAX RATE VARIABLE General fund $ $ $ $ $ Debt service fund $ $ $ $ $ Total Tax Rate $ $ $ $ $ STAFFING VARIABLE Full time equivalent positions Average salary per FTE $ 85,566 $ 88,107 $ 90,723 $ 93,437 $ 96,234 Average cost per FTE $ 119,792 $ 123,349 $ 127,012 $ 130,811 $ 134,728 PROJECTION ASSUMPTIONS Projection assumptions are based on the current adopted budget. Revenues - Over the next ten years, revenues are projected to increase overall by 4-7% per year as the City continues to grow and complete projects in our Capital Improvements Program. The projected revenue increases include: Assessed property valuations are projected to increase by 4-7% each year, with the property tax rate remaining at $ through FY2027. Franchise fee revenues are projected to increase 2% each year. Sales tax is projected to increase 4% each year. Licenses/Permits are projected to increase 2% each year. All other revenues are projected to increase by 2% each year. Expenditures - Expenditures overall are estimated at a slightly lower rate of increase as compared to revenues. Staff increases are projected all years, with more being added in years following the completion of capital projects that require staffing. Pay increases of 3% have also been added to each year. Fund Balance Requirements - A minimum fund balance reserve has been established at 25% of total operating expenditures. Projected fund balances for the coming years remain above the reserve requirements of our financial policy. Page 205

208 APPENDIX E AUTHORIZED POSITIONS Difference General Fund Rev Bud 2018 Adopted 2017 to 2018 City Manager Organizational Development & Perf Mgmt Budget Human Resources Legal City Secretary Municipal Court Development Services Planning Communications and Marketing Housing & Community Development Community Events Financial Services Purchasing Information Technology Police Fire Engineering Public Works Administration Fleet Services * Facility Maintenance Parks & Recreation Street & Traffic Control Building Inspections Code Compliance Library TOTAL GENERAL FUND OTHER FUNDS Fleet Maintenance Fund * Water & Wastewater Fund Airport Fund Surface Water Drainage Utility Fund Solid Waste Fund Community Housing Fund Risk/Insurance Fund Main Street Fund Community Development Block Grant Fund Aquatic & Fitness Center Fund MPAC Fund Urban Transit District Fund Utility Construction Fund Street Construction Fund Facilities Improvement Fund TOTAL OTHER FUNDS TOTAL PRIMARY GOVERNMENT * Fleet staff & operations moved from General Fund to Fleet Maintenance Fund in FY Position differences detailed on next page Page 206

209 AUTHORIZED POSITION CHANGES HUMAN RESOURCES Added one Human Resources Specialist DEVELOPMENT SERVICES PLANNING Added one Development Services Analyst Added one Planner II COMMUNICATIONS AND MARKETING FINANCE Added one part-time Video Producer Added one Accounting Technician INFORMATION TECHNOLOGY POLICE FIRE ENGINEERING Added one Records Management Specialist & one Desktop Support Technician Added six Patrol Officers, two Neighborhood Patrol Officers, one Radio Technician, one Support Manager, two Crime Scene Technicians, one Property Technician, & one Crime Victim Advocate (VOCA Grant) Added one Battalion Chief, two Fire Inspectors, and one Fire Systems Engineer PUBLIC WORKS Added two Construction Inspector I Added one Public Works Analyst FACILITY MAINTENANCE Added two Maintenance Specialists PARKS & RECREATION Added four Maintenance Workers, & five Old Settlers Recreation Customer Service Representatives BUILDING INSPECTIONS Added two Combination Building Inspector I & one Plans Examiner CODE SERVICES FLEET FUND Added one Animal Control Officer Added one Fleet Operations Analyst WATER / WASTEWATER FUND Added two Meter Specialists, two Leak Detection/Maintenance Specialists, one Inspector/Line Locator, & one Inspector/Flushing SOLID WASTE FUND Added one Compliance Inspector, & one parttime Staff Assistant RISK & INSURANCE FUND Added one Safety Coordinator AQUATIC & FITNESS CENTER FUND Added 24.4 full and part time staff, to staff facility Page 207

210 ORGANIZATIONAL CHARTS All positions shown in blue are funded in the General Fund unless otherwise noted. CITY MANAGER S OFFICE Mayor City Council City Manager City Attorney Deputy City Manager Assistant City Manager (2) Assistant to City Manager Executive Office Supervisor Executive Assistant to City Manager Staff Assistant LEGAL Municipal Court Prosecutor CITY SECRETARY City Secretary Assistant City Secretary Records Management Specialist (2) Page 208

211 ORGANIZATIONAL DEVELOPMENT & PERFORMANCE MANAGEMENT Director Performance Manager Training Administrator BUDGET Chief Financial Officer Senior Financial Analyst (2) Financial Analyst HUMAN RESOURCES Human Resources Director Executive Assistant Intern (0.5) Human Resources Manager Human Resources Manager Risk Human Resources Manager Compensation Administrator Human Resources Analyst Risk Management Specialist Human Resources Analyst (3) Human Resources Specialist Safety Coordinator Human Resources Specialist Note: Gray shaded positions are funded from the Risk/Insurance Fund. Page 209

212 MUNICIPAL COURT Municipal Court Judge Municipal Court Administrator Staff Specialist Executive Assistant, PT (0.5) Municipal Court Supervisor Juvenile Case Manager Judicial Clerk City Marshal Deputy Municipal Court Clerk (5) Deputy City Marshal (3) Deputy Court Clerk (2) Parking Enforcement Officers PT (1) COMMUNICATIONS & MARKETING Communications & Marketing Director Communications & Media Manager Communications & Media Specialist (2) Website Coordinator Graphic Designer Video Producer (2) Video Producer PT (0.5) Page 210

213 HOUSING & COMMUNITY DEVELOPMENT Housing & Community Development Manager Administrative Assistant Affordable Housing Administrator CDBG Community Services Administrator Community Services Coordinator Housing Inspector Housing Services Coordinator Note: Gray shaded positions are funded from Community Development Block Grant Fund (CDBG). The Community Services Coordinator is split funded between CDBG (60%) and General Fund (40%). PURCHASING Purchasing Manager Contract Administrator Purchasing Supervisor Buyer II (2) Buyer II (2) Buyer I Mail Courier Page 211

214 FINANCIAL SERVICES Chief Financial Officer Director of Finance Executive Assistant Investments & Debt Manager Accounting Manager Compliance & Reporting Investment & Treasury Analyst CIP & Fixed Assets Senior Accountant Expenses & Accounts Payable Senior Accountant Revenues & Accounts Receivable Senior Accountant Payroll Coordinator Financial Analyst (2) Accounting Technician Accountant Senior Accounting Technician Accountant (2) Senior Accounting Technician Accounting Technician (2) Note: Shaded position is split funded between the Street Construction Fund (67%) and Utility Construction Fund (33%). Page 212

215 INFORMATION TECHNOLOGY Chief Information Officer Executive Assistant Deputy Chief Information Officer IT Records Supervisor Network Security Engineer IT Project Manager Application & Development Supervisor GIS Supervisor Infrastructure Supervisor IT Service Desk Supervisor Records & Information Analyst Network Security Analyst IT Project Coordinator Application Systems Specialist (5) GIS Programmer Network Engineer (2) Desktop Support Technician (5) Records Management Specialist Systems Developer Integrator (3) GIS Analyst (3) Systems Administrator (3) Database Administrator GIS Technician II Telecom Engineer (2) Network Analyst Page 213

216 POLICE Chief of Police Financial Analyst Executive Assistant Operations Assistant Chief of Police Support Services Assistant Chief of Police Internal Affairs Sergeant Communications & Media Specialist Administration Sergeant Investigations Deputy Chief of Police Patrol Deputy Chief of Police Professional Svcs. Deputy Chief of Police Communications Communications Manager Police Officer (2) Investigative Support Manager Lieutenant (4) Lieutenant Radio Systems Coordinator Lieutenant (2) Sergeant (14) Sergeant (4) Radio Technician Sergeant (6) Corporal (4) Corporal (3) Communication Supervisors (5) Corporal (5) Police Officer (100) Police Officer (25) Communication Specialist II (17) Police Officer (31) Public Service Officer (3) Police Records Supervisor Communication Specialist I (6) Accreditation & Reporting Supervisor Administrative Assistant Police Records Clerk (8) Administrative Assistant Crime Scene Technician (6) Administrative Assistant Crime Victim Advocate Crime Analyst Public Safety Analyst Public Service Officer (3) Case Management Specialist (2) Administrative Assistant Note: Shaded position is funded from the VOCA grant in the Grant Fund. Page 214

217 FIRE Fire Chief Administrative Assistant (2) Administration Assistant Chief Operations Assistant Chief Emergency Management EM Coordinator Accreditation Battalion Chief Fire Operations Battalion Chief (5) Assistant EM Coordinator Enforcement/ Investigation Fire Captain Fire Captain (29) Emergency Management Planner Firefighter / Paramedic (2) Fire Driver / Operator (30) Fire Inspector (2) Firefighter / Paramedic (110) Fire Prevention Deputy Fire Marshal EMS Chief Graduate Fire Systems Engineer (2) Fire Training Chief Fire Systems Review Specialist Public Information & Education Coordinator Page 215

218 DEVELOPMENT SERVICES Executive Director of Development Services Executive Assistant Development Manager Development Analyst Development Services Analyst GIS Specialist Project Expeditor PLANNING Planning Director Administrative Assistant Planning Manager Planning Manager Planning Manager Historic Preservation Officer Planner II (2) Planner II Planner I (2) Planner I Planning Technician, Senior (2) GIS Planner Planning Technician Page 216

219 ENGINEERING Director of Engineering Senior Engineer I Assistant City Engineer CIP Manager Transportation Engineering Manager Chief Construction Inspector Environmental Manager (Fund 6) Engineering Office Supervisor Fund 20/21) Real Estate Acquisition Admin (Fund 20/21) Engineering Development Manager Senior Engineer II (Fund 3) Civil Engineer II Construction Inspector (7) Civil Engineer II (Fund 6) CIP Contract Specialist (Fund 3) CIP Facilitator Senior Engineer I Senior Engineer I (Fund 20/21) Traffic Engineer Construction Inspector (2) (Fund 3) Stormwater Administrator (Fund 6) Administrative Assistant Civil Engineer II Civil Engineer II (Fund 21) Traffic Signal Supervisor (Fund 1) Construction Inspector (Fund 20/21) Stormwater Compliance Inspector (Fund 6) Staff Specialist Civil Engineer I Civil Engineer I (Fund 3) Senior Traffic Signal Techician (3) (Fund 1) Senior Erosion Control Inspector Graduate Engineer I Signs & Markings Supervisor (Fund 1) Erosion Control Inspector (3) Landscape Architect Maintenance Crew Leader (Fund 1) Maintenance Technician (5) (Fund 1) Note: Shaded positions are funded from various other funds or departments (1-General Fund (Traffic), 3-Water Fund, 6-Surface Water Drainage Fund, 20-Utility Construction Fund, and 21-Street Construction Fund). Page 217

220 BUILDING INSPECTIONS Chief Building Official Administrative Assistant Assistant Building Official Chief Plans Examiner Permit Technician (4) Chief Building Inspector Chief Building Inspector Senior Plans Examiner Senior Combination Building Inspector Senior Combination Building Inspector Plans Examiner (5) Combination Building Inspector (7) Combination Building Inspector (6) CODE SERVICES Director of Code Services Administrative Assistant Code Compliance Supervisor Health Compliance Supervisor Animal Control Supervisor Code Compliance Officer (5) Environmental Health Specialist (3) Animal Control Officer (5) Code Compliance Tech (PT) (0.5) Administrative Assistant Page 218

221 PUBLIC WORKS ADMINISTRATION Director of Public Works Executive Assistant Assistant Director of Public Works Facilities Construction Manager Public Works Analyst Facilities & ADA Coordinator Executive Assistant Note: Shaded positions are funded in various funds. Public Works Director and Assistant Director are split funded between General Fund (25%), Water/Wastewater Fund (25%), Surface Water Drainage Fund (25%), and Solid Waste Fund (25%). The Facilities Construction Manager is funded in the Facilities Construction Fund. FLEET SERVICES Fleet Operations Supervisor Inventory Specialist Fleet Operations Supervisor Lead Fleet Technician Lead Fleet Technician Lead Fleet Technician-EVT Fleet Technician (3) Fleet Technician (2) Fleet Technician- EVT Note: Positions are funded from Fleet Maintenance Fund. Page 219

222 FACILITY MAINTENANCE Facility Maintenance Superintendent Administrative Assistant Facility Operations Supervisor Project Scheduler Maintenance Specialist (11) STREET MAINTENANCE Street/Drainage Superintendent Administrative Assistant (2) GIS Technician Street Inspector (3) Project Scheduler Street Supervisor Maintenance Crew Leader (5) Maintenance Technician (16) Note: Shaded positions are split funded between General Fund (50%) & Surface Water Drainage Fund (50%). Traffic Control is reflected under the Engineering Department org chart. Page 220

223 PARKS AND RECREATION Parks & Recreation Director Part-time and Seasonal Staff (29.5) Administrative Assistant Executive Assistant Parks & Development Manager Assistant Director Parks Superintendent Planning Manager Recreation Center Supervisor (3) Athletics Supervisor Aquatics Supervisor Parks Maintenance Supervisor (4) Parks Planner I Assistant Recreation Ctr Supervisor Athletics Specialist Aquatics Recreation Specialist (2) Maintenance Crew Leader (3) Recreation Specialist (2) Maintenance Specialist Recreation Coordinator Maintenance Technician (14) Customer Service Representative Maintenance Workers (26) Staff Assistant (2) Custodian (3) Page 221

224 LIBRARY Library Director Administrative Assistant JJGL Library Manager Hall Svcs Manager Youth Svcs Manager Librarian II Librarian II Librarian I (2) Library Shelver (PT) (1.2) Library Technician Library Technician (PT) (.50) Library Technician (4) Library Supervisor Library Technician, Senior Library Technician (PT) (.50) Librarian I Library Assistant (3) Library Assistant (PT) (1.6) Library Technician (4) Library Supervisor Library Technician, Senior Library Technician, Senior Library Assistant (PT) (2.80) Library Assistant (PT) (.80) Library Courier (PT) (.80) Library Shelver (PT) (.80) Library Technician, Senior Library Technician (2) Librarian I Library Technician (PT) (1) Page 222

225 WATER / WASTEWATER Director of Public Works Assistant Director of Public Works Water Utilities Superintendent Wastewater Utilities Superintendent Administrative Assistant GIS Technician Water Utility Analyst Administrative Assistant Water Utility Supervisor Water Utility Supervisor Water Utility Supervisor Water Utility Supervisor Water Utility Pumping Supervisor Water Utilities Supervisor Water Utility Inspector II Maintenance Crew Leader (5) Maintenance Crew Leader (3) Water Utility Inspector II (4) Pump Operator Pre-Treatment Coordinator Water Utility Inspector I (5) Maintenance Specialist (3) Maintenance Specialist (3) Inventory Specialist Water Utility Inspector I (2) Water Utility Inspector I Maintenance Crew Leader (2) Maintenance Technician (4) Maintenance Technician (4) Staff Assistant PT (0.5) Maintenance Specialist Maintenance Crew Leader (6) Maintenance Specialist (3) Maintenance Specialist (6) Maintenance Technician (3) Maintenance Technician (4) Note: Positions are funded from Water/Wastewater Fund. Shaded positions are split funded between General Fund (25%), Water/Wastewater Fund (25%), Surface Water Drainage Fund (25%), and Solid Waste Fund (25%). Page 223

226 UTILITY CUSTOMER OPERATIONS & METER SERVICES Revenue Collections Manager Meter Maintenance Supervisor Customer Service Supervisor Utility Billing System Analyst Meter Maintenance Crew Leader Meter Maintenance Crew Leader Meter Maintenance Crew Leader Customer Service Representative, Senior (5) Meter Maintenance Specialist (2) Meter Maintenance Specialist (2) Meter Maintenance Specialist Customer Service Representative (7) Meter Maintenance Technician (2) Meter Maintenance Technician Meter Maintenance Technician Note: Positions are funded from Water/Wastewater Fund and report to Financial Services. SURFACE WATER DRAINAGE Director of Public Works Engineering Department Staff Assistant Director of Public Works Environmental Manager Street/Drainage Superintendent Civil Engineer II Project Scheduler Drainage Supervisor Stormwater Administrator Maintenance Crew Leader Stormwater Compliance Inspector Maintenance Technician (9) Note: Positions are funded from Surface Water Drainage Fund; one group reports to Public Works and one group to Engineering. Gray shaded positions are funded from various funds; the Street/Drainage Superintendent and Project Scheduler are funded from General Fund (50%) and Surface Water Drainage Fund (50%). The Public Works Director and Assistant Director are split funded from General Fund (25%), Water/Wastewater Fund (25%), Surface Water Drainage Fund (25%), and Solid Waste Fund (25%). Page 224

227 SOLID WASTE Director of Public Works Assistant Director of Public Works Solid Waste & Fleet Superintendent Administrative Assistant Solid Waste Operations Supervisor Environmental Education Coordinator Maintenance Crew Leader Maintenance Technician (7) Solid Waste Compliance Inspector Staff Assistant PT (0.5) Maintenance Worker (2) Note: Positions are funded from Solid Waste Fund. Gray shaded positions are split funded between General Fund (25%), Water/Wastewater Fund (25%), Surface Water Drainage Fund (25%), and Solid Waste Fund (25%). MCKINNEY PERFORMING ARTS CENTER (MPAC), COMMUNITY EVENTS AND MAIN STREET Main Street Program Director Main Street Program Coordinator Community Events Special Events Coordinator MPAC Events & Ticket Manager MPAC Marketing & Development Specialist MPAC Facility & Ops Supervisor MPAC Events Coordinator Custodian PT (1.5) Executive Assistant Note: Gray shaded positions split funded between MPAC Fund & Main Street Fund. Special Events Coordinator is funded from the General Fund (Community Events). All other positions are funded from the MPAC Fund. Page 225

228 AIRPORT Airport Director Administrative Assistant Airport Operations Manager Director of FBO Maintenance Crew Leader Flight Line Services Supervisor Customer Service Supervisor Maintenance Specialist (2) Shift A Flight Line Specialist (6) Shift A Customer Svc Rep (2) Shift B Flight Line Specialist (5) Shift B Customer Svc Rep (2) Note: Positions are funded from Airport Fund. APEX CENTRE APEX Manager Administrative Assistant Assistant Manager APEX Financial Services Coordinator APEX Aquatics Supervisor Sales & Marketing Supervisor APEX Fitness Supervisor APEX Recreation Supervisor APEX Building Maintenance Supervisor APEX Customer Service Supervisor Aquatics - Assistant Supervisor Marketing Assistant PT (0.5) Fitness - PT (5.8) Recreation - Assistant Supervisor Maintenance Technician PT (0.5) Customer Service Assistant Supervisor Aquatics PT (22.2) Recreation PT (7.3) Customer Service PT (26) Note: Positions funded from Aquatics & Fitness Center Fund. Page 226

229 FY Supplemental Requests DEPARTMENT REQUESTS Dpt Rank Division Request Name IT (I) Total Dept Request One Time Cost FY 2018 Funding Recurring Cost Total Funded GENERAL FUND General Government 1 Human Resources Human Resources Specialist Position I 63,651 2,487 61,164 63, Org Dev & Perf Mgmt Comprehensive Training & Talent Development Program 75,300 75,300 75,300 2 Org Dev & Perf Mgmt Learning Management System I 39,000 39,000 39,000 1 Comm & Marketing Part-Time Video Producer I 37,435 3,741 33,694 37, Finance Accounting Technician I 52,917 5,241 47,676 52, Information Technology 1 I.T. 5 Year Strategic Plan 60,000 60,000 60,000 2 I.T. Records Management Specialist I 42,042 2,531 39,511 42, I.T. Desktop Support Technician I 70,781 3,081 67,700 70, I.T. AWS Instance Reservations I 29,415 29,415 29,415 5 I.T. Sonus Netscore I 25,400 22,100 3,300 25,400 6 I.T. SecureLink License Upgrade I 3,000 3,000 3,000 7 I.T. GIS Health Check I 16,700 16,700 16, I.T. OSSI OneSolution RMS Dashboard I 20,500 19,140 1,360 20, I.T. OneSolution MCT/MFR I 3,600 3,600 3,600 Development Services CM DS DS Analyst I 68,118 2,987 65,131 68, Planning Municipal Growth and Annexation Program 11,000 11,000 11,000 3 Planning Planner II I 80,727 6,823 73,904 80, Building Inspections Combination Building Inspector #1 I 94,661 32,659 62,002 94, Building Inspections Combination Building Inspector #2 I 94,661 32,659 62,002 94, Code Compliance Animal Control Officer I 115,304 59,000 56, , Engineering - Traffic CSignals Group Truck 29,000 29,000 2,250 31, Engineering - Traffic CSigns Group Truck #1 29,000 29,000 2,250 31, Building Inspections Plans Examiner I 70,141 8,827 61,314 70, Code Compliance Code Enforcement Officer I 90, Engineering - Traffic CSigns Group Truck #2 29, Building Inspections Combination Building Inspector #3 I 94, Engineering Construction Inspector #1 I 93,312 32,430 60,882 93, Engineering Construction Inspector #2 I 93,312 32,430 60,882 93, Development ServicesDevelopment Services Building Lobby Reorg. 175,000 - Police Communications Motorola Radio Upgrade 215, , ,027 2 Patrol Taser Replacement 159, ,034 53, ,051 3 Patrol Primary First Responders (6) I 846, , , , PSD Neighborhood Patrol Officers (2) I 371, , , , Communications Radio Technician (1) I 118,893 38,625 80, , Communications Communication Specialist (4) 251,459-7 CID Support Manager (1) I 150,673 49, , , CID Crime Scene Technician (2) I 173,905 33, , , CID PSO Property Technician (1) I 61,151 9,141 52,010 61, Fire Operations Station Alerting System 853, ,394 15, ,394 2 Operations 3 Battalion Chief Positions I 596,398 86, , , Operations Fire Inspector/Investigators I 839, , , , Prevention Graduate Fire Systems Engineer PE I 118,803 10, , , Operations Fire Station Support Vehicle 1 I 60,250-6 Operations Fire Station Support Vehicle 2 I 60,250-7 Operations BC 2 Drivers Positions 403,260-8 Operations 1 Add. FF for Single Company Stations 636,983-9 Operations Accreditation Captain 152, Operations New Med Unit I 382, Administration Administrative Assistant 44, Operations Squad 2 Positions I 668, Operations Cot Replacement 78,540 78,540 78, Operations Modems for heart monitors 14,213 14, , Operations Additional PPE 52, Operations Firehouse Cloud 47, Administration ISO Consultant Re-Grade 40,000 - FTE (#) Fleet (#) Yellow highlighted indicates funding. Page 227

230 FY Supplemental Requests DEPARTMENT REQUESTS Dpt Rank Division Request Name IT (I) Total Dept Request One Time Cost FY 2018 Funding Recurring Cost Total Funded FTE (#) Fleet (#) 18 Administration Policy Development and Maintenance 15, OEM Outdoor Warning System Sirens 122, ,000 2, , Operations EMS Chief Vehicle I 58, OEM Assistant EMC Position Upgrade 3, OEM EMC Position Upgrade (no associated cost) OEM EM Specialist I 83, OEM EOC ipads I 8, OEM Continuity of Operations Plan 78, Administration CPSE Consultant 84, Administration Sciens RFP Project 1,500,000 - Public Works - - CM PW Admin PW Analyst I 68,118 2,987 65,131 68, Streets Supplemental Training Funds 3,330-2 Facilities Maint. Maintenance Specialist I 151,151 38, , , Facilities Maint. Ford F-250 with utiltiy bed (New Vehicle) 35,350 33,100 2,250 35,350 1 Parks Parks Maint. Personnel - Athletic Field Crew, Baseball and Softball 234,830 71, , , OSRC OSRC Rec Coordinator & Programs 66,265-3 MCC Rec Coordinator & Customer Service Rep 92,335-4 SRC SRC Customer Service Reps (2 FTE) 28,987-5 OSRC Customer Service Reps FT (2) PT FTE) 141, , , Parks Maint. Motorola Radios 82,200 82,200 82,200 8 Parks Maint. Insecticide & Fertilizer 70,000 70,000 70,000 9 Parks Maint. Verticutter Tractor Attachment 45,000 45,000 45,000 1 GENERAL FUND TOTAL $ 12,080,512 $ 2,621,935 $ 3,389,524 $ 6,011, OTHER FUNDS FLEET MAINTENANCE FUND 1 Fleet Services Tire Changer 6,500 6,500-6,500 2 Fleet Services Fleet Technician-EVT 49,807 49,807 49, FLEET MAINTENANCE FUND TOTAL $ 56,307 $ 6,500 $ 49,807 $ 56, WATER / WASTEWATER FUND 1 Meter Services Meter Specialists w/ vehicle & equipment 190,814 92,000 98, , Meter Services Meter Service Laptop I 3,234 2, ,234 1 Water Gerrish Pump and Motor Maintenance 66,500 66,500-66,500 2 Water Minor Tools & Equipment 26,275-26,275 26,275 3 Wastewater CMOM Program 30,000-30,000 30,000 5 Wastewater Sewer Cleaner/Trailer Mounted 54,970 52,720 2,250 54, Water Leak Detection/Maintenance Specialist 157,330 55, , , Water Inspector 1/Line Locater I 86,862 26,650 60,212 86, Water Inspector 1/Flushing I 86,299 26,650 59,649 86, Water Locating Kit RD7100 5,135 5,135-5,135 WATER / WASTEWATER FUND TOTAL $ 707,419 $ 327,633 $ 379,786 $ 707, GOLF COURSE FUND 1 Golf Course Replace barb-wire fence & irrigation heads/valves 39,000 39,000 39,000 GOLF COURSE FUND TOTAL $ 39,000 $ 39,000 $ - $ 39,000-0 AIRPORT FUND 1 FBO Aircraft Tug 91,000 91,000 91, Ops Employee - FT 50,720 - AIRPORT FUND TOTAL $ 141,720 $ 91,000 $ - $ 91,000-1 SOLID WASTE FUND 1 Solid Waste Solid Waste Compliance Inspector I 87,179 28,348 58,831 87, Environmental Ed. Staff Assistant I 23,168 1,110 22,308 23, SOLID WASTE FUND TOTAL $ 110,347 $ 29,458 $ 81,139 $ 110, INSURANCE & RISK FUND 1 Risk Management Safety Coordinator I 91,157 3,557 87,600 91, Yellow highlighted indicates funding. Page 228

231 FY Supplemental Requests DEPARTMENT REQUESTS Dpt Rank Division Request Name IT (I) Total Dept Request One Time Cost FY 2018 Funding Recurring Cost Total Funded FTE (#) Fleet (#) INSURANCE & RISK FUND TOTAL $ 91,157 $ 3,557 $ 87,600 $ 91, MAIN STREET FUND 1 Main St Polaris GEM e6 (ADA Compliant) 27,000 - MAIN STREET FUND TOTAL $ 27,000 $ - $ - $ TECHNOLOGY IMPROVEMENT FUND 1 I.T. Enterprise Service Desk: ServiceNow I 31,935 31,935 31,935 2 I.T. Expanding Data Processing and Storage Infrastructure I 397, ,050 20, ,050 3 I.T. Universal Backup Device Tape Emulation I 13,688 11,800 1,888 13,688 4 I.T. Aruba Wireless Access Point Licenses I 14,595 12,719 1,876 14,595 6 I.T. Commvault Redundancy and Storage I 83,222 81,120 2,102 83,222 7 I.T. Tenor Fax Capability Upgrade I 18,025 18,025 18, (Recurring hardware/software maintenance to be paid from General Fund) - - TECHNOLOGY IMPROVEMENT FUND TOTAL $ 558,515 $ 532,649 $ 25,866 $ 558, CAPITAL EQUIPMENT REPLACEMENT FUND General Government Purchasing Replace Vehicle #702 w/ford Transit Connect 22,655 22,655 22, Municipal Court Replace Vehicle #611 w/tahoe I 55,200 54, , I.T. Public Safety Door Cord Replacement 8,400 8,400 8,400 Development Services Building Inspections Replace Vehicle #065 w/ford Explorer 27,420 27,420 27, Engineering - Traffic CReplace Radar Trailer #2312 8,300 8,300 8, Code Compliance Replace Vehicle #24302 w/f150 Extra Cab 27,500 27,500 27, Building Inspections Replace Vehicle #790 wf150 Extra Cab 27,500 27,500 27, Engineering Replace Vehicle #789 w/f150 Extra Cab 4x4 31,100 31,100 31, Engineering - Traffic CReplace Radar Trailer #764 8,300 8,300 8, Building Inspections Replace Vehicle #868 w/f150 Extra Cab 27,500 27,500 27, Building Inspections Replace Vehicle #866 w/f150 Extra Cab 27,500 27,500 27, Building Inspections Replace Vehicle #864 w/f150 Extra Cab 27,500 27,500 27, Engineering Replace Vehicle #832 w/f150 Extra Cab 4x4 31,100 31,100 31,100 1 Police Patrol Chev Tahoe - PPV (66,000 x 11) I 726, ,984 5, , PSD Chev Tahoe - Not fully equiped (56,000 x 1) I 56,000 55, , CID Ford Interceptors (33,250 x 2) I 66,500 66,500 66, Patrol Ford F150 (60,000 x 1) I 60,000 59, , CID Crime Scene Van (44,500 x 1) 45,500 45,500 45, PSD Horse Trailer (42,000 x 1) 42,000 42,000 42,000 1 Fire Operations Replace BC Vehicle #825 I 67,336 65,974 1,362 67,336 1 (Recurring service paid from General Fund-I.T.) Public Works Facility Maint. Replace vehicle #86 Ford E-250 Van with Ford F-250 with utility 33,100 33,100 33, Streets F-450 Flatbed Truck 48,500 48,500 48, Streets Tymco Street Sweeper 229, , , Streets International Dump Truck 85,000 85,000 85,000 1 Water Fund Meter Services Replace #1108 F250 w/ Utility Body 33,800 33,800 33, Water Replace #875 Ford F150 25,200 25,200 25, Water Replace #1110 Ford F150 25,200 25,200 25, Water Replace #24022 Ford F150 25,200 25,200 25, Wastewater Replace #782 Ford F450 58,000 58,000 58, Wastewater Replace #1034 Ford F150 25,200 25,200 25,200 1 Surface Water Drainage Fund Surface Water Replace Unit 857 Skid Loader 50,000 50,000 50, Surface Water Replace Unit 859 F-450 Crew Cab Flatbed 48,500 48,500 48,500 1 Solid Waste Fund Solid Waste Replace #929 Heavy Hauler 109, , ,000 1 Yellow highlighted indicates funding. Page 229

232 FY Supplemental Requests DEPARTMENT REQUESTS Dpt Rank Division Request Name IT (I) Total Dept Request One Time Cost FY 2018 Funding Recurring Cost Total Funded FTE (#) Fleet (#) Parks Parks Maint. Unit 837 F-450 w/dump bed 54,500 54,500 54, Parks Maint. Unit 742 F-250 Reg. Cab w/utility bed 34,800 34,800 34, Parks Dev Unit 601 Ford Explorer AWD 29,400 29,400 29, Parks Maint. Unit 740 F-250 Crew Cab 29,050 29,050 29, Parks Maint. Unit 745 F-250 Reg. Cab 29,050 29,050 29, Parks Maint. Unit 836 F-250 Reg. Cab 29,050 29,050 29, Parks Maint. Unit 1105 John Deere Gator 7,250 7,250 7, Parks Maint. Unit 921 John Deere Gator 7,250 7,250 7, MCC Security Cameras I 7,947 7,947 7, Aquatics AQ Slide & Grates Maintenance 39,240 39,240 39, Parks Maint. Eldorado Fence Replacement 30,000 30,000 30,000 CAPITAL EQUIPMENT REPLACEMENT FUND TOTAL $ 2,486,548 $ 2,448,802 $ 37,746 $ 2,486, APEX 1 Aquatics PT Aquatics Staff 145, , , Customer Service PT Customer Service Staff 328, , , Maintenance PT Maintenance Technician 12,993 12,993 12, Fitness PT Fitness Assistants 14,218 14,218 14, Recreation PT Recreation Assistants 16,700 16,700 16, Aquatics Cabanas 20,000 20,000 20,000 7 Admin PT Marketing Assistant 16,198 16,198 16, APEX TOTAL - $ 553,762 $ 20,000 $ 533,762 $ 553, TOTAL PRIMARY GOVERNMENT FUNDS $ 16,852,287 $ 6,120,534 $ 4,585,230 $ 10,705, COMPONENT UNITS MCVB FUND 1 MCVB Promotional - Select Traveler Tradeshow 2,300 2,300 2,300 2 MCVB Advertising - #Get Social Part 2-Calendar Aggregate 5,000 5,000 5,000 3 MCVB Travel/Training - Traveler Tradeshow Perdiem/Expenses 1,500 1,500 1,500 4 MCVB New Associations MCVB Advertising/Promotional Grants to event organizers 25,000 20,000 20,000 MCVB FUND TOTAL $ 34,450 $ 20,000 $ 9,450 $ 29, MEDC FUND 1 MEDC New Administrative Assistant 44,524 44,524 44, MEDC Research Director 110, , , MEDC Part-Time Intern 16,066 16,066 16, MEDC Business Attraction Director 140, , , MEDC FUND TOTAL - $ 310,590 $ - $ 310,590 $ 310, MCDC FUND MCDC FUND TOTAL $ - $ - $ - $ TOTAL ALL FUNDS (including Component Units) $ 17,197,327 $ 6,140,534 $ 4,905,270 $ 11,045, Yellow highlighted indicates funding. Page 230

233 APPENDIX G FEE CHANGES Division Code Section Item Description Current Rate New Rate % Inc/Dec AIRPORT FUND Airport Ops Increase fees for security access badges, new % Airport Ops Increase fees for security access badges, renewal % Airport Ops Lost badge % Airport Ops Replacement fee for lost keys to airport facilities GENERAL FUND Library 50-4 Overdue materials % Library 50-4 Replacement library card, per replacement % Library 50-4 Test Proctoring % Bldg Inspections Electrical contractor license fee % Bldg Inspections Electrical contractor registration & renewal fee % Bldg Inspections Master electrician registration & renewal fee % Bldg Inspections Journeyman electrician registration & renewal fee % Bldg Inspections Residential wireman registration & renewal fee % WATER FUND Fire Hydrants / Construction Meters Service charge for each month (31 days) or fraction of a month in which a fire hydrant meter is used: Use charge + base fee $30 Service Fee + 3" Irrigation meter base monthly rate Utility Svcs Utility Rates Utility Svcs Increase Water Rates Varies 8% increase Utility Svcs Increase Wastewater Rates Varies 9% increase Page 231

234 Water Rate Schedule FY 2018 Current New % Rates Rates Inc/Dec Monthly Base Rate: Residential & Residential Irrigation Meters: 3/4" $ $ % Non-Residential & Non-Residential Irrigation Meters: Inch $ $ % Inch % Inch % Inch % Inch % Inch % Inch % Inch % Inch - 1, Inch - 2, Volumetric Rates (per 1,000 gals) : Residential & ALL Irrigation Meters: 0-20,000 Gallons $ 4.08 $ % 20,001-40,000 Gallons % Over 40,000 Gallons % Non-Residential $ 4.08 $ % Wholesale/Municipal % Page 232

235 WasteWater Rate Schedule FY 2018 Current New % Rates Rates Inc/Dec Monthly Base Rate: Residential: All Meter Sizes $ $ % Non-Residential: Inch $ $ % Inch % Inch % Inch % Inch % Inch % Inch % Inch % Inch Inch - 1, Volumetric Rates (per 1,000 gals) : Residential $ 4.29 $ % Non-Residential % Municipal % Page 233

236 APPENDIX H COMPONENT UNITS MCKINNEY CONVENTION & VISITORS BUREAU FUND Fund Summary The McKinney Convention and Visitors Bureau (MCVB) strives to bring visitors to the community to generate economic impact by promoting and developing McKinney as a destination for business and leisure travelers. The MCVB works with individuals, tour operators, brides, reunion groups, meeting and event planners, travel writers and other journalists and our tourism partners (attractions, hotels, restaurants and cultural venues) to help visitors enjoy their time in McKinney. The MCVB s operations are funded by the City s Hotel/Motel Tax levy. Actual Actual Original EOY Estimate Adopted STATEMENT OF REVENUES AND EXPENDITURES FY FY FY FY FY REVENUES Interest Income $ 340 $ 126 $ 150 $ 150 $ 150 Other Income 4,003 2,697 3,000 3,000 4,260 Transfers from Hotel/Motel Fund 355, , , , ,000 Total Revenues $ 359,343 $ 459,093 $ 613,150 $ 613,150 $ 674,410 EXPENDITURES Personnel $ 279,123 $ 298,996 $ 384,060 $ 358,534 $ 402,802 Supplies 8,657 12,714 13,720 14,420 13,720 Maintenance 899 9,500 9, Services/Sundry 260, , , , ,472 Capital Total Expenditures $ 549,355 $ 550,171 $ 652,913 $ 637,887 $ 724,994 NET INCOME (190,012) (91,079) (39,763) (24,737) (50,584) BEGINNING FUND BALANCE 367, ,601 66,933 86,523 61,786 ENDING FUND BALANCE $ 177,601 $ 86,523 $ 27,170 $ 61,786 $ 11,202 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY Director of CVB D MCVB Sales Manager MCVB Communications Manager Administrative Assistant Staff Assistant (Part-time.5 FTE) 4B Total MCKINNEY HOUSING FINANCE CORPORATION FUND Fund Summary The McKinney Housing Finance Corporation (MHFC) finances the cost of residential ownership and development on behalf of the City to provide decent, safe and sanitary housing for city residents at affordable prices. Actual Actual Original EOY Estimate Adopted INCOME STATEMENT FY FY FY FY FY REVENUES Interest Income $ 207 $ 208 $ 200 $ 100 $ - Other Income 14,671 64,509 8,700 8,700 15,000 Total Revenues $ 14,878 $ 64,718 $ 8,900 $ 8,800 $ 15,000 EXPENSES Supplies $ 18 $ 18 $ 250 $ 250 $ 250 Services/Sundry 29,780 8,657 68,400 68,400 68,400 Total Expenses $ 29,798 $ 8,675 $ 68,650 $ 68,650 $ 68,650 NET INCOME (14,920) 56,042 (59,750) (59,850) (53,650) BEGINNING CASH & INVESTMENTS 162, , , , ,417 ENDING CASH & INVESTMENTS $ 147,225 $ 203,267 $ 76,525 $ 143,417 $ 89,767 Page 234

237 MCKINNEY ECONOMIC DEVELOPMENT CORPORATION FUND Fund Summary The McKinney Economic Development Corporation (MEDC) was created in 1993 to support the development, expansion and relocation of new and existing companies. The MEDC is an organization with a mission to work to create an environment in which community-oriented businesses can thrive. MEDC is primarily funded with the levy of a one-half cent sales tax. Actual Actual Original EOY Estimate Adopted STATEMENT OF REVENUES AND EXPENDITURES FY FY FY FY FY REVENUES Sales Taxes $ 10,818,246 $ 11,697,417 $ 10,750,000 $ 12,831,201 $ 13,482,272 Interest Income 18, ,472 75, , ,000 Other Operating Income 262,733 20, Sale of Land 1,410, Total Revenues $ 12,509,478 $ 11,826,214 $ 10,825,300 $ 13,106,201 $ 13,757,272 EXPENDITURES Personnel $ 1,064,149 $ 705,673 $ 878,820 $ 967,867 $ 1,333,270 Supplies 44,508 32,022 58,000 44,000 33,700 Maintenance 577 3,885 29,000 29,000 29,000 Services/Sundry 4,075,175 4,938,068 10,686,600 15,540,200 10,623,345 Capital 217, Total Expenditures $ 5,402,268 $ 5,679,648 $ 11,652,420 $ 16,581,067 $ 12,019,315 NET INCOME 7,107,210 6,146,566 (827,120) (3,474,866) 1,737,957 BEGINNING FUND BALANCE 18,264,990 25,372,200 24,567,555 31,518,766 28,043,900 ENDING FUND BALANCE $ 25,372,200 $ 31,518,766 $ 23,740,436 $ 28,043,900 $ 29,781,857 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY MEDC President D MEDC Vice President MEDC Director of Business Development MEDC Director of Business Attraction * MEDC Director of BREP & Emerging Technology MEDC Director of Research * MEDC Director of Marketing and Research MEDC Business Development Specialist Operations & Compliance Administrator Economic Development Coordinator Executive Assistant Administrative Assistant * Intern (Part-time.5 FTE) 4A * Position(s) added in FY Total Page 235

238 MEDC DEBT SERVICE FUND Actual Actual Original EOY Estimate Adopted INCOME STATEMENT FY FY FY FY FY REVENUES Interest Income $ 992 $ 865 $ 900 $ 500 $ 500 Bond Proceeds ,020,000 - Transfers from Other Funds 2,396,737 2,396,937 2,405,887 2,481,408 2,307,118 Total Revenues $ 2,397,729 $ 2,397,802 $ 2,406,787 $ 9,501,908 $ 2,307,618 EXPENSES Principal $ 1,759,159 $ 1,802,001 $ 1,854,921 $ 1,854,921 $ 1,962,920 Interest 637, , , , ,198 Bond Advance Refunding ,020,000 - Paying Agent Fees/Other 1,100 1,100 1,100 5,100 5,100 Total Expenses $ 2,397,837 $ 2,398,037 $ 2,406,987 $ 9,430,987 $ 2,312,218 NET INCOME (108) (235) (200) 70,921 (4,600) BEGINNING CASH & INVESTMENTS 1,903 1,795 1,595 1,560 72,481 ENDING CASH & INVESTMENTS $ 1,795 $ 1,560 $ 1,395 $ 72,481 $ 67,881 MEDC BOND RESERVE FUND Actual Actual Original EOY Estimate Adopted INCOME STATEMENT FY FY FY FY FY REVENUES Interest Income $ 2,070 $ 8,045 $ 6,200 $ 13,000 $ 16,000 Bond Proceeds Total Revenues $ 2,070 $ 8,045 $ 6,200 $ 13,000 $ 16,000 EXPENSES Transfers - MEDC Debt Service Fund $ - $ - $ - $ 75,521 $ - Total Expenses $ - $ - $ - $ 75,521 $ - NET INCOME 2,070 8,045 6,200 (62,521) 16,000 BEGINNING CASH & INVESTMENTS 1,588,961 1,591,031 1,597,231 1,599,076 1,536,555 ENDING CASH & INVESTMENTS $ 1,591,031 $ 1,599,076 $ 1,603,431 $ 1,536,555 $ 1,552,555 Page 236

239 MCKINNEY COMMUNITY DEVELOPMENT CORPORATION FUND Fund Summary The McKinney Community Development Corporation (MCDC) is an organization with a mission to promote and preserve the quality of life in McKinney. It was established in 1996 when McKinney voters approved a one-half cent sales tax to be used to enhance McKinney's aesthetic, cultural and leisure amenities. Actual Actual Original EOY Estimate Adopted STATEMENT OF REVENUES AND EXPENDITURES FY FY FY FY FY REVENUES Sales Tax $ 10,818,246 $ 11,697,417 $ 10,750,000 $ 12,831,201 $ 13,482,272 Bond Proceeds 24,270, Interest Income 86, , , , ,000 Other Income Total Revenues $ 35,175,192 $ 11,917,758 $ 10,929,000 $ 13,151,201 $ 13,802,272 EXPENDITURES Personnel $ 191,054 $ 182,531 $ 223,743 $ 222,908 $ 271,983 Supplies 6,103 4,488 15,550 15,550 15,110 Maintenance - - 3,000 3,000 3,000 Services/Sundry 1,866,170 4,143,953 4,614,436 5,863,641 5,086,647 Capital 2,316,532 25,102,729-5,680,154 - Transfers to Other Funds 1,720,177 2,864,535 5,875,000 13,375,809 5,875,000 Total Expenditures $ 6,100,036 $ 32,298,236 $ 10,731,729 $ 25,161,062 $ 11,251,740 NET INCOME 29,075,156 (20,380,478) 197,271 (12,009,861) 2,550,532 BEGINNING FUND BALANCE 32,291,175 61,366,331 22,998,734 40,985,853 28,975,992 ENDING FUND BALANCE $ 61,366,331 $ 40,985,853 $ 23,196,005 $ 28,975,992 $ 31,526,524 Actual Actual Original EOY Estimate Adopted STAFFING Grade FY FY FY FY FY MCDC President D Administrative and Marketing Coordinator Administrative Assistant Total Page 237

240 APPENDIX I - ORDINANCES BUDGET ORDINANCE Page 238

241 Page 239

242 Page 240

243 TAX ORDINANCE Page 241