Gary McKamie, City Manager Loretta Getchell, Deputy City Manager Chris Barker, Assistant City Manager

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4 MARY LIB SALEH, MAYOR Tim Stinneford, Council Member Place One Leon Hogg, Council Member Place Two, Mayor Pro Tem Linda Martin, Council Member Place Three Linda Eilenfeldt, Council Member Place Four Glenn Porterfield, Council Member Place Five Perry Bynum, Council Member Place Six Gary McKamie, City Manager Loretta Getchell, Deputy City Manager Chris Barker, Assistant City Manager

5 July 26, 2013 Honorable Mayor Mary Lib Saleh Honorable City Councilmembers: Tim Stinneford, Place One Leon Hogg, Place Two, Mayor Pro Tem Linda Martin, Place Three Linda Eilenfeldt, Place Four Glenn Porterfield, Place Five Perry Bynum, Place Six INTRODUCTION As required by the City of Euless' Home Rule Charter, the operating budget for the fiscal year beginning October 1, 2013 and ending September 30, 2014 is submitted for your review. Although this document contains a large volume of data, the majority of the budget discussion will focus on the Summary Section (Section 1) and the Capital Section (Section 5). We encourage you to carefully review the Capital Section, which details the recommended programs for FY We would like to extend our thanks to all of the department directors and managers along with the finance staff for their outstanding performance in preparing the budget document. BUDGET HIGHLIGHTS As we prepared this budget, the primary concerns were continuing all existing services for our citizens, maintaining appropriate staffing levels, and preserving reserve levels in accordance with the City s fiscal policies. Requests for capital items were evaluated and recommendations are based upon need and available funds. These items have been included in the FY proposed budget as presented. Highlights of the proposed budget are detailed below: The property tax rate for the upcoming fiscal year is proposed to remain flat at per $100 of assessed valuation. There are no cuts in programs or services for citizens. Baseline budget includes a proposed salary plan of 3.5%. 1-1

6 The potable water volumetric rate is proposed to increase 19 per thousand gallons on all tiers. This proposed increase is primarily related to the increase in water rates from Trinity River Authority. An increase of 36 per thousand gallons is proposed on the wastewater rates, which is also primarily related to increased costs from Trinity River Authority for wastewater treatment. The water and wastewater operating fund includes a transfer to CIP which continues efforts to cash flow an appropriate level of system infrastructure improvements. One recommended supplemental program for regional SWAT team training is included in the Crime Control and Prevention District Fund. Three Police Officers are also continued for FY in the Public Safety Special Revenue Fund, but are subject to resource availability. Recommended capital items are detailed by fund in Section 5 of this book and have been included in the proposed budget. GENERAL FUND REVENUES The General Fund revenues are proposed at $33,901,762 which represents an increase of 5% from the previous year s original budget. Most of the major revenue categories are expected to increase in the upcoming fiscal year. Some of the revenues decreasing slightly include ambulance fees and electric, gas, telecommunication and cable franchise fees. Miscellaneous revenues also decreased due to rental income decreases. Additional property taxes will be realized from new construction and increased valuations. Sales tax revenues are projected to increase 2% over estimated current year collections. Current year estimated collections exceed the original budget expectations by over 8%. Additional revenue is also expected from building permits compared to FY original budget. Property Taxes Property valuations as of July 25 th, including minimum value of property under protest and incomplete properties, provided to the City by Tarrant Appraisal District totaled $2,858,755,649 for FY This represents an increase of $96,871,163 or 3.5% from the 2012 tax roll of $2,761,884,486. The tax rate proposed for FY is per $100 of assessed valuation, which includes for maintenance and operations and for debt service. Sales Taxes FY sales tax collections are projected to end the fiscal year up approximately 8% from the original budget. Based upon this information, sales tax projections for FY were calculated using the estimated collections through the end of this fiscal year plus a 2% growth factor. EXPENSES General Fund operating expenses are proposed at $33,851,706 which represents an increase of 5% excluding capital programs. This increase is primarily attributed to rebates associated with increased revenues, employees pay plan and associated benefits, and training and testing for public safety departments. The baseline budget has also increased due to rising costs in maintenance, supplies, fees and utilities, as well as increased transfers for equipment replacement. 1-2

7 Recommended capital programs include funding for the City s computer and public safety radio replacement programs, fire suppression and EMS equipment, street overlay funding, a street zipper, HVAC units and security cameras for City buildings, and continuation of the local Selective Traffic Enforcement Program ( STEP ). In addition, the FY budget includes recommended funding for continued technological advancements in the City s municipal court operations. In accordance with the City s fiscal policy, all current expenses will be paid from current revenues. Per this policy, the budgeted General Fund reserve is equal to 60 days working capital which represents 16.4% of budgeted General Fund expenses. The fund balance summary verifies that the City has complied with this policy. Excess reserves have only been used to fund proposed capital needs. A detail of the recommended capital purchases can be found in Section 5. WATER AND WASTEWATER FUND The FY budget includes proposed operating revenues of $20,820,949, which is an increase of 6% over FY budgeted revenues. The water and wastewater revenue projection is based on historical consumption averages plus a very modest growth along with proposed increases in both water and wastewater rates. Total revenue projections are reduced by a proposed rebate to single family residential customers of 25 per thousand gallons of water used up to a maximum of 15,000 gallons per month. The City s rate stabilization fund will provide the resources to cover the cost of the proposed rebate for FY Proposed water and wastewater baseline expenses are $20,752,835, which is an increase of 6% over the prior year s appropriations. The majority of this increase is directly related to the costs of water purchases and wastewater treatment by Trinity River Authority. Additional funds have been allocated to fund the employees pay plan and associated benefits. Other baseline expenses have increased due primarily to an increase in transfers for equipment replacement and service center operations. Recommended capital programs include funding for the City s computer replacement program, SCADA system replacement, surveillance equipment for City facilities, and a digital Gator Cam. The proposed budget meets the criteria set forth in the City s fiscal policies with reserves calculated at 75 days of working capital. Water and Wastewater Reserve Requirements Water and wastewater revenue bond covenants require the City to maintain sufficient reserves equal to the average annual debt service requirements. This debt reserve is in addition to the working capital reserve required by the City s fiscal policies and is maintained in a separate fund. For the FY budget year, the required debt reserve of $290,990 is fully funded. EQUIPMENT REPLACEMENT FUND The City maintains an equipment replacement program to accumulate funds for the replacement of existing vehicles and equipment. In an effort to continue the City s commitment toward fuel conservation, the proposed replacement schedule includes recommendations for alternative fuel and fuel efficient vehicles whenever feasible. Funding is provided annually by user departments with the FY funding based on a depreciation rate of 55%. 1-3

8 SPECIAL REVENUE FUNDS Hotel/Motel Fund The Hotel/Motel Fund was established to account for a 7% hotel/motel occupancy tax allowed by the State of Texas. The tax is levied on the rental of a hotel/motel room within the City of Euless. Funds generated by this occupancy tax must be expended for items that qualify in accordance with state law including the promotion of tourism, programs which enhance the arts, historical restoration programs, and convention facilities. The Hotel/Motel tax receipts are projected to remain flat in FY based on current year actual collections. Half-Cent Sales Tax Fund Economic Development Corporation (EDC) Euless citizens approved an additional ½ sales tax in 1993 that is restricted for parks, library, and economic development activities. Sales tax revenue projections for FY were calculated using the estimated collections through the end of this fiscal year plus a 2% growth factor. Expenses in this fund include an increase to fund the employees pay plan and associated benefits, personnel costs related to the proposed shifting of two and one half positions from the General Fund to EDC Parks based on funding and job function, as well as additional part-time funding for the indoor portion of the aquatic s center. Recommended capital programs, as detailed in Tab 5, include upgrades in the City s park system, planning consultants, and various library enhancements. The recommended budget for FY maintains the recommended reserve level of $500,000. Car Rental Tax Fund In November 1999, Euless citizens approved a 5% tax to be collected on all short-term motor vehicle rentals within the City limits. In the spring of 2000, the Dallas-Fort Worth International (DFW) airport opened a consolidated car rental facility within Euless City limits. These funds are divided equally among Euless, Dallas, and Fort Worth per the requirements of a revenue sharing agreement established by the parties in FY Annual transfers for FY include transfers to the General Fund, Glade Park Public Improvement District (PID), and General Obligation Debt Service Fund. Recommended capital items include transfers to the Car Rental and Street CIP Funds, funding for county overlay projects, relocation services, and special legal funds. Staff has maintained the $2,000,000 reserve level approved by the City Council. CAPITAL IMPROVEMENT FUNDS A separate Capital Improvements Program ( CIP ) has been updated and will be distributed under separate cover. This comprehensive document provides a summary of all funded projects detailing project scope, justification, funding sources, future maintenance and operating costs, and expenses to-date. Unfunded projects are categorized as Priority A, B, or C. Priority A items are recommended in the upcoming budget year and funding sources have been identified. Priority B items should be presented for funding consideration within a two to five year window. Priority C items have been identified, but will be introduced for funding consideration at some time beyond the five year window. We believe the priority assignments will assist the Council in tracking the status of a capital project and assessing the current planning horizon. Projects identified as Priority B have been considered in preparing the multi-year financial plan. 1-4

9 The FY recommended Priority A projects address the City s goal of maintaining infrastructure by allocating funds to continue the annual street maintenance program, ADA sidewalk and facility improvements, the Glade Parks Trail Connection Design, water line replacement, and a wastewater line replacement. As you review the Unfunded Section of the CIP Document, you will note that all Priority A projects can be accomplished without the need for additional debt issuance except for the water meter change-out project. This project is expected to replace meters that are close to end-oflife, reduce the time in detecting customer or system leaks saving both water resources and money, and install low/no lead brass meters to meet EPA requirements. The proposed financing sources to fund this project incorporate the use of any available operating cash on hand and remaining funds from other CIP projects with the balance financed with debt. Debt issued for this project will be repaid by the utility system. LONG-TERM DEBT The City has existing long-term debt issued for the acquisition and construction of major capital facilities, infrastructure, and equipment. As discussed in the FY budget process, the City issued $1.585 million (including issuance costs) in water and wastewater revenue debt for the first phase of the reclaimed water line extension. The FY capital plan included recommended debt issuance for infrastructure improvements at Glade Parks. Additional debt for Glade Parks will only be issued if warranted by development and approved by City Council. This debt will be issued in phases to minimize the City s risk. During FY the City also issued $8.805 million in General Obligation Refunding Bonds resulting in a net present value of saving of $1,069,915 or 12.1% over the life of the debt. A brief explanation of the various debt instruments is provided below: General Obligation Bonds issued pursuant to voter authorization for infrastructure and facility projects. General Obligation Refunding Bonds issued to refund existing General Obligation Bonds and Certificates of Obligations in order to lower the overall debt service requirements of the City. These bonds do not require voter authorization. Certificates of Obligation similar to General Obligation bonded debt in usage, but do not require voter authorization and cannot be used for refunding existing debt. Water and Wastewater Revenue Bonds issued to provide funds for certain improvements to the water and wastewater system as well as to refund prior water and wastewater debt issues. These bonds are reported in the Water and Wastewater Fund and will be repaid from revenues of this enterprise operation. Sales Tax Revenue Bonds are used to finance library, park, and economic development projects as well as to refund prior sales tax revenue debt issues. Sales tax revenue bonds will be repaid from the half-cent sales tax revenues collected by the Euless Development Corporation. Additional information relating to the City s currently outstanding debt is included in Section 6 of this book. 1-5

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11 EXECUTIVE SUMMARY GENERAL FUND FY 2013 Budgeted Resources $ 34,269,502 Less Use of Prior Year Reserves $ (1,914,610) FY 2013 Net Operating Revenues $ 32,354,892 Proposed Changes in Revenue Property Taxes $ 444,746 Sales Tax $ 952,889 Franchise Fees $ (36,538) License and Permits $ 205,235 Fines & Fees $ (40,730) Interest Income $ 1,725 Transfers $ 16,758 General and Administrative Fees $ 57,962 Other Changes $ (55,177) Subtotal: $ 1,546,870 FY 2014 Proposed Operating Revenues $ 33,901,762 FY 2013 Budgeted Expenses $ 34,255,753 Less Capital Expenses $ (1,914,610) FY 2013 Net Operating Expenses $ 32,341,143 Proposed Changes in Expenses Salaries $ 545,903 Insurance/Benefits $ 189,616 Rebates/Incentives $ 128,697 Professional/Technical $ 163,240 Utilities and Fees $ 80,350 Maintenance $ 78,105 Supplies $ 43,932 Equipment Replacement $ 81,281 Other Changes $ 199,439 Subtotal: $ 1,510,563 FY 2014 Proposed Supplemental $ - FY 2014 Proposed Operating Expenses $ 33,851,706 Proposed Capital Expenses Capital Carryover $ 743,542 Recommended Capital Expenses $ 1,844,352 FY 2014 Proposed Capital Expenses $ 2,587,894 FY 2014 Proposed Budget $ 36,439,

12 EXECUTIVE SUMMARY WATER & WASTEWATER FY 2013 Budgeted Resources $ 21,183,083 Less Use of Prior Year Reserves $ (1,521,363) FY 2013 Net Operating Revenues $ 19,661,720 Proposed Changes in Revenue Water Service $ 584,859 Wastewater Service $ 564,713 Reclaimed Water Service $ (20,343) Interest Income $ - Sanitation/Recycling/Penalties $ (5,000) Transfers $ - Other Changes $ 35,000 Subtotal: $ 1,159,229 FY 2014 Proposed Operating Revenues $ 20,820,949 FY 2013 Budgeted Expenses $ 21,157,468 Less Capital Expenses $ (1,521,363) FY 2013 Net Operating Expenses $ 19,636,105 Proposed Changes in Expenses Salaries $ 149,369 Insurance/Benefits $ 34,948 TRA Payments $ 738,235 Reclaimed Water Purchases $ (19,455) Transfers $ 74,161 G&A/Franchise $ 115,924 Other Changes $ 23,548 Subtotal: $ 1,116,730 FY 2014 Proposed Operating Expenses $ 20,752,835 Proposed Capital Expenses Capital Carryover $ 213,074 Recommended Capital Expenses $ 243,580 FY 2014 Proposed Capital Expenses $ 456,654 FY 2014 Proposed Budget $ 21,209,

13 EXECUTIVE SUMMARY CAR RENTAL FUND FY 2013 Budgeted Resources $ 15,277,688 Less Use of Prior Year Reserves $ (2,342,688) FY 2013 Net Operating Revenues $ 12,935,000 Proposed Changes in Revenue Car Rental Taxes $ 540,816 Interest Income $ (13,065) Subtotal: $ 527,751 FY 2014 Proposed Operating Revenues $ 13,462,751 FY 2013 Budgeted Expenses $ 12,709,868 Less Capital Expenses $ (2,342,688) FY 2013 Net Operating Expenses $ 10,367,180 Proposed Changes in Expenses DFW Rebate $ 360,544 Transfer to General Fund $ 60,091 Transfer to Debt/CIP $ 468,261 Transfer to Equipment Replacement $ 46,005 Subtotal: $ 934,901 FY 2014 Proposed Operating Expenses $ 11,302,081 Proposed Capital Expenses Capital Carryover $ 359,025 Recommended Capital Expenses $ 1,006,786 FY 2014 Proposed Capital Expenses $ 1,365,811 FY 2014 Proposed Budget $ 12,667,

14 Estimated FY12-13 and Budgeted FY13-14 General and Internal Service Funds General Insurance & Benefits Risk Mgmt & Workers Comp Equipment Replacement Beginning Balance, FY13 $9,311,735 $2,688,329 $1,167,779 $2,828,924 (per audit, FYE 2012) FY13 Estimated Revenues 33,166,156 5,499, , ,295 Total Available: 42,477,891 8,187,660 1,979,573 3,752,219 FY13 Estimated Expenses (32,478,193) (5,481,027) (792,657) (1,139,164) Capital Expenses (1,139,978) Total Projected Expenses: (33,618,171) (5,481,027) (792,657) (1,139,164) Estimated Ending Balance FY13 8,859,720 2,706,633 1,186,916 2,613,055 FY14 Budgeted Revenues 33,901,762 6,006, ,722 1,045,576 Total Available: 42,761,482 8,712,649 2,000,638 3,658,631 FY14 Budgeted Expenses (33,851,706) (5,996,239) (804,421) (1,462,300) Capital Expenses (2,587,894) (100,000) (300,910) 0 Total Projected Expenses: (36,439,600) (6,096,239) (1,105,331) (1,462,300) Projected Ending Balance, FY14 6,321,882 2,616, ,307 2,196,331 Less: Designated Reserve (307,587) (400,000) 0 0 Adjusted Ending Balance 6,014,295 2,216, ,307 2,196,331 Recommended Reserve Levels per Fiscal Policy: 5,564,664 2,204, ,000 2,196,331 Available for Supplemental: 50,056 9,777 9,301 (416,724) Available for Capital: 399,575 1, , ,724 Total Available 449,631 11, ,

15 Fund Balance Summary Estimated FY12-13 and Budgeted FY13-14 Special Revenue Funds Hotel/ Motel Beginning Balance, FY13 $202,930 $106,374 $1,826,818 $498,070 $2,911,521 (per audit, FYE 2012) FY13 Estimated Revenues 305,123 86,685 4,020,258 1,973,093 13,462,531 Total Available: 508, ,059 5,847,076 2,471,163 16,374,052 FY13 Estimated Expenses (277,810) (80,589) (3,500,994) (1,780,291) (10,682,815) Capital Expenses 0 0 (374,442) (110,534) (1,975,432) Total Projected Expenses: (277,810) (80,589) (3,875,436) (1,890,825) (12,658,247) Estimated Ending Balance FY13 230, ,470 1,971, ,338 3,715,805 FY14 Budgeted Revenues 305,120 87,500 4,100,532 1,969,802 13,462,751 Total Available: 535, ,970 6,072,172 2,550,140 17,178,556 FY14 Budgeted Expenses (304,165) (81,780) (4,048,832) (1,958,433) (11,302,081) Capital Expenses (55,398) 0 (889,809) (261,606) (1,365,811) Total Projected Expenses: (359,563) (81,780) (4,938,641) (2,220,039) (12,667,892) Projected Ending Balance, FY14 175, ,190 1,133, ,101 4,510,664 Less: Designated Reserve (66,646) 0 (5,163) (640) 0 Adjusted Ending Balance 109, ,190 1,128, ,461 4,510,664 Recommended Reserve Levels per Fiscal Policy: Juvenile Case Fund EDC 1/2 Cent Sales Tax CCPD 1/4 Cent Sales Tax Car Rental 50,000 13, , ,934 2,000,000 Available for Supplemental: 955 5,720 51,700 11,369 2,160,670 Available for Capital: 58,199 99, ,668 (3,842) 349,994 Total Available 59, , ,368 7,527 2,510,

16 Fund Balance Summary Estimated FY12-13 and Budgeted FY13-14 Special Revenue Funds (continued) Police Drug Fund Beginning Balance, FY13 $152,963 $77,327 $0 $159,825 $0 $158,603 (per audit, FYE 2012) FY13 Estimated Revenues 1, ,587 2,763, ,736 11,315 61,000 Total Available: 153, ,914 2,763, ,561 11, ,603 FY13 Estimated Expenses (58,172) (104,587) (63,345) (228,679) (11,315) 0 Capital Expenses Total Projected Expenses: (58,172) (104,587) (63,345) (228,679) (11,315) 0 Estimated Ending Balance FY13 95,791 77,327 2,700,625 43, ,603 FY14 Budgeted Revenues 1, , , ,679 60,000 Total Available: 96, ,254 2,700, , , ,603 FY14 Budgeted Expenses (1,000) (148,927) (271,234) (127,565) (113,679) (60,000) Capital Expenses 0 0 (1,446,603) Total Projected Expenses: (1,000) (148,927) (1,717,837) (127,565) (113,679) (60,000) Projected Ending Balance, FY14 95,791 77, , , ,603 Less: Designated Reserve Adjusted Ending Balance 95,791 77, , , ,603 Recommended Reserve Levels per Fiscal Policy: Public Safety Special Revenue Fund Police Seized Assets Fund Glade Parks PID Glade Parks TIRZ Cable PEG Fee Fund Available for Supplemental: 0 0 (271,234) 601, Available for Capital: 95,791 77,327 1,254,022 43, ,603 Total Available 95,791 77, , , ,

17 Fund Balance Summary Estimated FY12-13 and Budgeted FY13-14 Enterprise Funds Water & Wastewater Service Center Drainage Utility System Recreation Classes Arbor Daze Texas Star Golf Texas Star Sports Complex Beginning Balance, FY13 $5,969,631 $46,893 $466,172 $403,952 $33,343 $25,592 $149,834 (per audit, FYE 2012) FY13 Estimated Revenues 19,795,750 1,148, , ,230 60,000 4,394,218 1,529,521 Residual Equity Transfer ,000 0 Total Available: 25,765,381 1,195,349 1,170, ,182 93,343 4,539,810 1,679,355 FY13 Estimated Expenses (19,638,105) (1,117,456) (699,521) (388,920) (55,000) (4,514,062) (1,499,364) Capital Expenses (1,245,788) 0 (278,000) (80,140) Total Projected Expenses: (20,883,893) (1,117,456) (977,521) (469,060) (55,000) (4,514,062) (1,499,364) Estimated Ending Balance FY13 4,881,488 77, , ,122 38,343 25, ,991 FY14 Budgeted Revenues 20,820,949 1,173, , ,732 60,000 3,826,012 1,508,580 Total Available: 25,702,437 1,251, , ,854 98,343 3,851,760 1,688,571 FY14 Budgeted Expenses (20,752,835) (1,173,610) (701,440) (437,732) (55,000) (3,826,012) (1,480,613) Capital Expenses (456,654) (14,900) (25,000) (179,338) Total Projected Expenses: (21,209,489) (1,188,510) (726,440) (617,070) (55,000) (3,826,012) (1,480,613) Projected Ending Balance, FY14 4,492,948 62, , ,784 43,343 25, ,958 Less: Designated Reserve Adjusted Ending Balance 4,492,948 62, , ,784 43,343 25, ,958 Recommended Reserve Levels per Fiscal Policy: 4,264, ,132 89, Available for Supplemental: 68, ,060 5,000 5, ,967 Available for Capital: 160,553 62,993 24, ,839 38,343 25, ,991 Total Available 228,667 62,993 32, ,839 43,343 25, ,

18 Fund Balance Summary Estimated FY12-13 and Budgeted FY13-14 Debt Service Funds G.O.Debt Service Beginning Balance, FY13 $642,702 $151,882 $2,026 $4,821 $2,365 $41,464 (per audit, FYE 2012) FY13 Estimated Revenues 4,733, , , , , ,374 Total Available: 5,376, , , , , ,838 FY13 Estimated Expenses (4,817,830) (710,658) (901,914) (401,998) (159,505) (682,701) Capital Expenses Total Projected Expenses: (4,817,830) (710,658) (901,914) (401,998) (159,505) (682,701) Estimated Ending Balance FY13 558, ,452 2,026 4,821 7,048 41,137 FY14 Budgeted Revenues 3,429, , , , , ,250 Total Available: 3,987, , , , , ,387 FY14 Budgeted Expenses (3,552,787) (713,915) (904,615) (528,701) (163,900) (610,250) Capital Expenses Total Projected Expenses: (3,552,787) (713,915) (904,615) (528,701) (163,900) (610,250) Projected Ending Balance, FY14 434, ,802 2,026 4,821 7,048 41,137 Less: Designated Reserve 0 (59,410) Adjusted Ending Balance 434,838 91,392 2,026 4,821 7,048 41,137 Recommended Reserve Levels per Fiscal Policy: Stars Center Debt EDC 1/2 Cent Sales Tax Debt Water & Wastewater Debt Texas Star Sports Complex Debt Texas Star Golf Course Debt 296, Available for Supplemental: (123,451) (650) Available for Capital: 262,223 92,042 2,026 4,821 7,048 41,137 Total Available 138,772 91,392 2,026 4,821 7,048 41,

19 Fund Balance Summary Estimated FY12-13 and Budgeted FY13-14 Reserve Funds EDC 1/2 Cent Sales Tax Debt Reserve Beginning Balance, FY13 $913,562 $804,774 $2,061,612 $769,702 $1,616,151 (per audit, FYE 2012) FY13 Estimated Revenues 6,500 17, , , ,850 Total Available: 920, ,774 2,273, ,202 1,928,001 FY13 Estimated Expenses (6,500) 0 (116,508) 0 (100,000) Residual Equity Transfer (120,000) Capital Expenses (150,000) Total Projected Expenses: (6,500) 0 (116,508) 0 (370,000) Estimated Ending Balance FY13 913, ,774 2,157, ,202 1,558,001 FY14 Budgeted Revenues 6, , , ,200 Total Available: 920, ,774 2,162, ,702 1,944,201 FY14 Budgeted Expenses (6,500) 0 (274,107) 0 (653,000) Capital Expenses (587,000) Total Projected Expenses: (6,500) 0 (274,107) 0 (1,240,000) Projected Ending Balance, FY14 913, ,774 1,888, , ,201 Less: Designated Reserve (906,803) (811,090) (110,295) (162,167) (527,764) Adjusted Ending Balance 6,759 10,684 1,777, , ,437 Recommended Reserve Levels per Fiscal Policy: Water & Wastewater Debt & Emergency Reserve Water & Wastewater Rate Stabilization Reserve Texas Star Sports Complex Reserve Texas Star Golf Course Reserve , ,167 Available for Supplemental: 0 0 (269,107) 102,500 (266,800) Available for Capital: 6,759 10,684 2,046, ,799 (342,930) Total Available 6,759 10,684 1,777, ,299 (609,730) 1-15

20 City of Euless Operating Funds Consolidated Statement of Budgeted Revenues & Expenditures FY Annual Revised Budget, FY Estimated, and FY Proposed Annual Budget FY14 Proposed to FY13 Budget FY FY FY Increase/(Decrease) Revised Budget Estimated Proposed $ Diff. % Diff. OPERATING FUNDS: Operating Revenues Property Tax 12,739,537 12,747,314 13,234, , % General Sales Tax 14,779,476 16,013,331 16,294,204 1,514, % Selective Sales Tax 13,235,000 13,799,546 13,800, , % Gross Receipts Tax 4,202,836 4,176,668 4,226,298 23, % Penalties 359, , ,000 (15,000) (4.18%) Licenses & Permits 643, , , , % Intergovernmental Revenue 693,337 3,203, ,283 (247,054) (35.63%) Charges For Service 27,632,980 27,711,569 27,680,930 47, % Fines & Court Costs 3,409,494 3,259,756 3,503,624 94, % Interest/Rent/Misc 1,612,805 1,690,082 1,387,439 (225,366) (13.97%) Insurance/Risk Contributions 5,849,925 5,849,925 6,358, , % 85,157,740 89,727,353 88,125,482 2,967, % Transfers For Capital % Operating/Debt 8,039,738 8,119,269 9,511,034 1,471, % 8,039,738 8,119,269 9,511,034 1,471, % Operating Revenues 93,197,478 97,846,622 97,636,516 4,439, % Other Sources Bond Proceeds - 1,239, % Total Operating Revenues & Other Sources 93,197,478 99,085,668 97,636,516 4,439, % Operating Expenses Salaries 26,396,940 26,293,535 27,272, , % Benefits 10,929,659 10,650,337 11,200, , % Prof/Tech/Contract Services 3,408,384 3,467,882 3,523, , % Water Purchase/Utility 12,084,697 12,074,453 12,876, , % Maintenance 1,488,573 1,480,907 1,721, , % Other Purch Svcs/Contingency 869, ,749 1,030, , % Insurance 5,416,589 5,418,464 5,739, , % G&A-Other 268, , ,451 56, % Rebates/Incentives 10,198,874 10,673,857 10,767, , % Supplies 3,214,862 3,266,955 3,123,713 (91,149) (2.84%) Capital Expenses 5,226,897 3,542,241 8,052,948 2,826, % Debt 6,473,754 6,492,354 7,928,771 1,455, % Total Operating Expenses 85,977,980 84,504,304 93,563,169 7,585, % Transfers Operating/Debt 7,534,564 7,489,595 8,246, , % Capital 4,286,655 4,286,655 1,308,000 (2,978,655) (69.49%) 11,821,219 11,776,250 9,554,526 (2,266,693) (19.17%) Operating Expenses 97,799,199 96,280, ,117,695 5,318, % Other Uses Payment For Refunded Bonds - 1,190, % Total Operating Expenses & Other Uses 97,799,199 97,470, ,117,695 5,318, % Operating Excess/(Shortage) (4,601,721) 1,614,862 (5,481,179) 1-16

21 FY13-14 Where Does The Money Come From? Insurance 6% Golf 4% Risk/WC 1% Debt 7% **Other 6% W&WW 21% General 35% Car Rental 14% CCPD 2% EDC 4% Fund Budgeted FY12-13 Revenue Use of Reserves Proposed FY13-14 Revenue Use of Reserves General $ 32,354,892 $ 1,914,610 $ 33,901,762 $ 2,587,894 Hotel/Motel $ 280,150 $ - $ 305,120 $ 55,398 Juvenile Case $ 82,500 $ - $ 87,500 $ - EDC ½ Sales Tax $ 3,713,616 $ 694,304 $ 4,100,532 $ 889,809 CCPD ¼ Sales Tax $ 1,782,590 $ 110,534 $ 1,969,802 $ 261,606 Police Seized Assets Fund $ 263,970 $ - $ - $ 1,717,837 Police Drug Fund $ 1,000 $ - $ 1,000 $ - Public Safety Special Revenue $ 104,587 $ - $ 148,927 $ - Car Rental $ 12,935,000 $ 2,342,688 $ 13,462,751 $ 1,365,811 Glade Parks TIRZ $ 11,630 $ - $ 113,679 $ - Glade Parks PID $ 219,994 $ 8,370 $ 728,679 $ - Cable PEG Fund $ - $ - $ 60,000 $ - Water & Wastewater $ 19,661,720 $ 1,521,363 $ 20,820,949 $ 456,654 Service Center $ 1,117,456 $ - $ 1,173,610 $ 14,900 Drainage Utility $ 704,500 $ 278,000 $ 709,500 $ 25,000 Recreation Classes $ 383,250 $ 90,608 $ 442,732 $ 179,338 Arbor Daze $ 60,000 $ - $ 60,000 $ - Texas Star Golf Course (TSGC) $ 4,453,840 $ - $ 3,826,012 $ - Texas Star Sports Complex (TSSC) $ 1,480,288 $ - $ 1,508,580 $ - Equip. Replacement $ 923,295 $ 215,869 $ 1,045,576 $ 416,724 Insurance $ 5,499,331 $ 50,000 $ 6,006,016 $ 100,000 Risk/WC $ 811,794 $ 175,000 $ 813,722 $ 300,910 G.O. Debt $ 3,489,884 $ 113,500 $ 3,429,336 $ 123,451 Star Center Debt $ 710,478 $ 180 $ 713,265 $ 650 EDC Debt $ 901,914 $ - $ 904,615 $ - Water & Wastewater Debt $ 401,998 $ - $ 528,701 $ - TSSC Debt $ 164,188 $ - $ 163,900 $ - TSGC Debt $ 683,613 $ - $ 610,250 $ - TOTAL $ 93,197,478 $ 7,515,026 $ 97,636,516 $ 8,495,

22 FY13-14 Where Does The Money Go? Risk/WC Insurance 1% 6% Debt 7% **Other 6% Golf 4% General 36% W&WW 22% Car Rental 12% CCPD 2% EDC 4% Budgeted FY12-13 Proposed FY13-14 Fund Operating Expenses Capital Expenses Operating Expenses Capital Expenses General $ 32,341,143 $ 1,914,610 $ 33,851,706 $ 2,587,894 Hotel/Motel $ 277,810 $ - $ 304,165 $ 55,398 Juvenile Case $ 80,589 $ - $ 81,780 $ - EDC ½ Sales Tax $ 3,514,626 $ 694,304 $ 4,048,832 $ 889,809 CCPD ¼ Sales Tax $ 1,780,291 $ 110,534 $ 1,958,433 $ 261,606 Police Seized Assets Fund $ 263,970 $ - $ 271,234 $ 1,446,603 Police Drug Fund $ 500 $ - $ 1,000 $ - Public Safety Special Revenue $ 104,587 $ - $ 148,927 $ - Car Rental $ 10,367,180 $ 2,342,688 $ 11,302,081 $ 1,365,811 Glade Parks TIRZ $ 11,630 $ - $ 113,679 $ - Glade Parks PID $ 228,364 $ - $ 127,565 $ - Cable PEG Fund $ - $ - $ 60,000 $ - Water & Wastewater $ 19,636,105 $ 1,521,363 $ 20,752,835 $ 456,654 Service Center $ 1,117,456 $ - $ 1,173,610 $ 14,900 Drainage Utility $ 699,521 $ 278,000 $ 701,440 $ 25,000 Recreation Classes $ 370,557 $ 90,608 $ 437,732 $ 179,338 Arbor Daze $ 55,000 $ - $ 55,000 $ - Texas Star Golf Course (TSGC) $ 4,451,178 $ - $ 3,826,012 $ - Texas Star Sports Complex (TSSC) $ 1,442,983 $ - $ 1,480,613 $ - Equip. Replacement $ 1,139,164 $ - $ 1,462,300 $ - Insurance $ 5,481,027 $ 50,000 $ 5,996,239 $ 100,000 Risk/WC $ 792,657 $ 175,000 $ 804,421 $ 300,910 G.O. Debt $ 3,603,384 $ - $ 3,552,787 $ - Star Center Debt $ 710,658 $ - $ 713,915 $ - EDC Debt $ 901,914 $ - $ 904,615 $ - Water & Wastewater Debt $ 401,998 $ - $ 528,701 $ - TSSC Debt $ 164,188 $ - $ 163,900 $ - TSGC Debt $ 683,612 $ - $ 610,250 $ - TOTAL $ 90,622,092 $ 7,177,107 $ 95,433,772 $ 7,683,

23 General Fund Revenues FY13-14 Property Taxes 30% Sales & Uses Taxes 30% Miscellaneous 3% Licenses/Permits 3% Transfers 8% Interest 0% Fines & Fees 14% Franchise Fees 12% Proposed FY13 Budget to General Fund Actual Budget Estimated Budget FY14 Proposed Revenues FY 12 FY 13 FY 13 FY 14 $ Diff % Diff. Property Taxes $ 9,004,314 $ 9,661,156 $ 9,661,156 $ 10,107,677 $ 446,521 5% Prior Year Property Taxes $ 48,565 $ 50,186 $ 52,963 $ 48,411 $ (1,775) (4%) Penalties & Interest $ 47,607 $ 55,000 $ 55,000 $ 55,000 $ - 0% Sales Tax $ 7,500,495 $ 7,420,232 $ 8,013,650 $ 8,181,813 $ 761,581 10% Additional Sales Tax $ 1,875,868 $ 1,855,058 $ 2,006,241 $ 2,046,366 $ 191,308 10% Mixed Drink Tax $ 54,138 $ 55,000 $ 53,730 $ 55,000 $ - 0% Electric Franchise $ 1,718,881 $ 1,650,000 $ 1,634,000 $ 1,643,000 $ (7,000) (0%) Gas Franchise $ 305,703 $ 365,000 $ 291,000 $ 276,500 $ (88,500) (24%) Telephone Franchise $ 343,861 $ 360,000 $ 336,000 $ 329,000 $ (31,000) (9%) Sanitation Service $ 183,872 $ 190,000 $ 206,000 $ 212,000 $ 22,000 12% Recycling Franchise Fee $ 14,292 $ 14,750 $ 14,386 $ 14,750 $ - 0% Cable Franchise Fee $ 618,482 $ 640,000 $ 651,196 $ 650,000 $ 10,000 2% W&WW Franchise Tax $ 929,090 $ 983,086 $ 984,086 $ 1,041,048 $ 57,962 6% Other Permits $ 21,880 $ 21,000 $ 20,000 $ 18,000 $ (3,000) (14%) Health Permits $ 78,685 $ 75,000 $ 80,000 $ 81,620 $ 6,620 9% Fire Permits $ 41,059 $ 35,000 $ 44,000 $ 46,500 $ 11,500 33% Contractor Regulatory License $ 59,300 $ 55,000 $ 61,350 $ 64,000 $ 9,000 16% Minimum Housing $ 173,874 $ 211,820 $ 211,820 $ 211,820 $ - 0% Misc. Permits and Fees $ 110,269 $ 53,350 $ 58,825 $ 51,090 $ (2,260) (4%) Building Permits $ 778,664 $ 430,000 $ 702,400 $ 610,000 $ 180,000 42% Swimming Pools/Concessions $ 16,239 $ 145,000 $ 145,000 $ 145,000 $ - 0% Auto Theft Task Force Grant $ 84,547 $ 81,000 $ 85,910 $ 86,275 $ 5,275 7% School Resource Officers $ 278,796 $ 278,780 $ 284,355 $ 290,050 $ 11,270 4% Municipal Court $ 2,829,352 $ 3,177,000 $ 3,025,335 $ 3,150,445 $ (26,555) (1%) Library Fees $ 49,133 $ 52,600 $ 53,345 $ 55,800 $ 3,200 6% Ambulance Fees $ 970,260 $ 865,000 $ 810,000 $ 805,000 $ (60,000) (7%) Alarm Revenue $ 131,200 $ 135,000 $ 131,000 $ 131,000 $ (4,000) (3%) Jail Revenue $ 422,510 $ 300,000 $ 350,000 $ 350,000 $ 50,000 17% Interest Income $ 47,169 $ 60,000 $ 60,000 $ 61,725 $ 1,725 3% Miscellaneous $ 386,665 $ 169,857 $ 116,300 $ 97,400 $ (72,457) (43%) Tower Lease $ 375,333 $ 395,265 $ 395,265 $ 400,000 $ 4,735 1% Betterment/Contributions $ 15,813 $ 20,000 $ 16,000 $ 16,000 $ (4,000) (20%) Transfers $ 2,432,724 $ 2,494,752 $ 2,555,843 $ 2,569,472 $ 74,720 3% TOTAL REVENUES $ 31,948,640 $ 32,354,892 $ 33,166,156 $ 33,901,762 $ 1,546,870 5% Use of Reserves $ - $ 1,914,610 $ 1,139,978 $ 2,587,894 $ 673,284 35% TOTAL RESOURCES $ 31,948,640 $ 34,269,502 $ 34,306,134 $ 36,489,656 $ 2,220,154 6% 1-19

24 General Fund Expenditures FY13-14 Admin Srvcs 6% Finance 4% Public Works PACS 5% 6% Capital 7% City Admin 2% Non-Depart 11% Development 2% Police 33% Fire 24% Proposed FY13 Budget to General Fund Actual Budget Estimated Budget FY14 Proposed Expenditures FY 12 FY 13 FY 13 FY 14 $ Diff % Diff. City Council $ 18,878 $ 38,875 $ 38,875 $ 38,875 $ - 0% City Administration $ 468,127 $ 491,997 $ 491,997 $ 505,129 $ 13,132 3% City Secretary $ 316,611 $ 329,865 $ 329,865 $ 342,836 $ 12,971 4% Communications/Marketing $ 4,167 $ 12,773 $ 12,773 $ 12,773 $ - 0% Total - City Administration $ 807,783 $ 873,510 $ 873,510 $ 899,613 $ 26,103 3% Finance/Budget $ 200,583 $ 209,172 $ 209,172 $ 216,371 $ 7,199 3% Municipal Court $ 618,135 $ 703,891 $ 703,891 $ 685,662 $ (18,229) (3%) Accounting $ 202,726 $ 280,027 $ 280,027 $ 308,691 $ 28,664 10% Purchasing $ 79,997 $ 83,538 $ 83,538 $ 86,261 $ 2,723 3% Total - Finance $ 1,101,441 $ 1,276,628 $ 1,276,628 $ 1,296,985 $ 20,357 2% Emergency Management $ 20,769 $ 30,459 $ 30,459 $ 39,855 $ 9,396 31% Police Code Compliance $ 1,217,730 $ 1,337,919 $ 1,337,919 $ 1,400,058 $ 62,139 5% Police Administration $ 615,763 $ 649,681 $ 649,681 $ 692,580 $ 42,899 7% Police Patrol $ 4,302,155 $ 4,755,028 $ 4,755,028 $ 4,865,437 $ 110,409 2% Police CID $ 1,626,191 $ 1,699,032 $ 1,699,032 $ 1,740,213 $ 41,181 2% Police Service $ 1,731,058 $ 1,881,947 $ 1,881,947 $ 1,972,926 $ 90,979 5% Police Detention $ 1,397,487 $ 1,459,401 $ 1,459,401 $ 1,497,756 $ 38,355 3% Total-Police $ 10,911,153 $ 11,813,467 $ 11,813,467 $ 12,208,825 $ 395,358 3% Fire Marshal/Education $ 495,686 $ 523,574 $ 523,574 $ 550,865 $ 27,291 5% Fire Administration $ 311,936 $ 324,258 $ 324,258 $ 484,049 $ 159,791 49% EMS/Suppression $ 7,212,182 $ 7,249,077 $ 7,249,077 $ 7,554,724 $ 305,647 4% Total-Fire $ 8,019,804 $ 8,096,909 $ 8,096,909 $ 8,589,638 $ 492,729 6% Information Services $ 273,491 $ 317,753 $ 317,753 $ 331,637 $ 13,884 4% Personnel $ 326,920 $ 344,791 $ 344,791 $ 381,354 $ 36,563 11% Facility Maintenance $ 740,114 $ 806,877 $ 806,877 $ 865,815 $ 58,938 7% Library $ 612,809 $ 652,001 $ 652,001 $ 673,759 $ 21,758 3% Total - Administrative Services $ 1,953,334 $ 2,121,422 $ 2,121,422 $ 2,252,565 $ 131,143 6% Planning & Development $ 205,345 $ 260,722 $ 260,722 $ 278,616 $ 17,894 7% Inspection Services $ 329,153 $ 320,673 $ 320,673 $ 332,125 $ 11,452 4% Total-Development $ 534,498 $ 581,395 $ 581,395 $ 610,741 $ 29,346 5% Recreation $ 561,003 $ 624,380 $ 624,380 $ 621,446 $ (2,934) (0%) Parks $ 1,205,486 $ 1,292,555 $ 1,342,555 $ 1,308,364 $ 15,809 1% Swimming Pools $ 93,338 $ 132,500 $ 132,500 $ 132,500 $ - 0% Senior Center $ 174,233 $ 263,215 $ 213,215 $ 227,089 $ (36,126) (14%) Recreation Admin. $ 67,327 $ 73,584 $ 73,584 $ 75,735 $ 2,151 3% Total-Parks & Comm Srvcs $ 2,101,387 $ 2,386,234 $ 2,386,234 $ 2,365,134 $ (21,100) (1%) Street Maintenance $ 861,748 $ 1,157,843 $ 1,157,843 $ 1,291,724 $ 133,881 12% Animal Control $ 261,347 $ 288,134 $ 288,134 $ 294,741 $ 6,607 2% City Engineer $ 29,550 $ 108,034 $ 108,034 $ 85,008 $ (23,026) (21%) Total - Public Works $ 1,152,645 $ 1,554,011 $ 1,554,011 $ 1,671,473 $ 117,462 8% Legal Services $ 171,955 $ 105,000 $ 105,000 $ 105,000 $ - 0% Non-Departmental $ 3,033,859 $ 3,510,567 $ 3,647,617 $ 3,829,732 $ 319,165 9% Betterment $ 10,938 $ 22,000 $ 22,000 $ 22,000 $ - 0% Total - Non-Depart. $ 3,216,752 $ 3,637,567 $ 3,774,617 $ 3,956,732 $ 319,165 9% Total Operating Expenses $ 29,798,797 $ 32,341,143 $ 32,478,193 $ 33,851,706 $ 1,510,563 5% Capital Expenses $ 568,676 $ 1,914,610 $ 1,139,978 $ 2,587,894 $ 673,284 35% Total Expenses $ 30,367,473 $ 34,255,753 $ 33,618,171 $ 36,439,600 $ 2,183,847 6% 1-20

25 TAX RATE SCENARIOS As Computed from July 2013 Certified Tax Roll Fiscal Year Fiscal Year Revenue at Revenue at Revenue at Effective Tax Rate Proposed Rate Rollback Rate Total Tax Rate Debt Tax Rate M & O Tax Rate Assessed Valuation (a) $2,761,884,486 $2,858,755,649 $2,858,755,649 $2,858,755,649 Adj. Net Taxable Value Assessed (b) $2,761,884,486 $2,845,552,006 $2,845,552,006 $2,845,552,006 TIF Increment Value (c) $0 $13,203,644 $13,203,644 $13,203,644 Total Debt $4,313,042 $4,265,703 $4,265,703 $4,265,703 Debt Paid by other Sources ($1,299,834) ($1,302,602) ($1,302,602) ($1,302,602) Taxable Debt Service $3,013,208 $2,963,101 $2,963,101 $2,963,101 Debt Revenue $3,013,195 $2,948,975 $2,948,975 $2,948,975 Prior Year Debt Revenue $3,248,196 $3,013,195 $3,013,195 $3,013,195 Increase (Decrease) in Debt Revenue ($235,001) ($64,219) ($64,219) ($64,219) M&O Revenue - General Fund $9,661,156 $9,801,632 $10,107,677 $10,554,763 Prior Year M&O Revenue $9,004,314 $9,661,156 $9,661,156 $9,661,156 Increase (Decrease) in M&O Revenue $656,842 $140,476 $446,521 $893,607 Total Increase in Tax Revenue $421,841 $76,256 $382,302 $829,387 NOTES: (a) Assessed Valuation is the Net Taxable Value from T.A.D. plus minimum value of ARB and estimate of incomplete property. (b) Adj. Net Taxable Value Assessed = Assessed Value plus 25% of TIF increment 25% = $4,401,215). (c) TIF = Tax Increment Finance zone increment value increase contracted at 75% 75% = $13,203,644). Note: Under these circumstances each penny of tax equals approximately $280,287 ($2,845,552,006*.01*.985/100 = $280,287). M&O = Maintenance and Operations 1-21

26 Water & Wastewater Revenues FY13-14 Sanitation 1% Recycling 1% Other(1) 2% Water 58% Wastewater 36% Penalties 1% Effluent Water 1% The above graph shows the sources of revenues in the Water & Wastewater Fund which are generated by services provided to the citizens of Euless for recycling, sanitation, water and wastewater. The "Other" amount represents 2% of total revenues and is an aggregate of several revenue sources as indicated in the table below. Proposed FY13 Budget to Water & Wastewater Actual Budget Estimated Budget FY14 Proposed Revenues FY 12 FY 13 FY 13 FY 14 $ Diff % Diff. Interest Income (1) $ 27,087 $ 30,000 $ 27,000 $ 30,000 $ - 0% Sanitation $ 173,885 $ 175,000 $ 185,000 $ 190,000 $ 15,000 9% Water Service $ 10,936,311 $ 11,432,138 $ 11,432,138 $ 12,016,997 $ 584,859 5% Wastewater Service $ 6,269,741 $ 6,918,582 $ 6,918,582 $ 7,483,295 $ 564,713 8% Reclaimed Water Service $ 223,484 $ 215,000 $ 215,000 $ 194,657 $ (20,343) (9%) New Meters (1) $ 32,599 $ 25,000 $ 25,000 $ 25,000 $ - 0% Reconnect Fees (1) $ 228,128 $ 200,000 $ 220,000 $ 220,000 $ 20,000 10% Inspection Fees (1) $ 50,210 $ 50,000 $ 125,000 $ 65,000 $ 15,000 30% Miscellaneous (1) $ 36,289 $ 35,000 $ 89,030 $ 35,000 $ - 0% Penalties $ 268,565 $ 275,000 $ 260,000 $ 260,000 $ (15,000) (5%) Initiations/Transfer Fees (1) $ 26,085 $ 26,000 $ 26,000 $ 26,000 $ - 0% Recycling Fees $ 270,651 $ 280,000 $ 273,000 $ 275,000 $ (5,000) (2%) Use of Rate Stabilization $ 181,844 $ 99,508 $ 99,508 $ 274,107 $ 174, % Rate Stabilization Rebate $ (181,844) $ (99,508) $ (99,508) $ (274,107) $ (174,599) 175% Transfers $ 305,254 $ - $ - $ - $ - 0% TOTAL REVENUES $ 18,848,289 $ 19,661,720 $ 19,795,750 $ 20,820,949 $ 1,159,229 6% Use of Reserves $ 721,784 $ 1,521,363 $ 1,245,788 $ 456,654 $ (1,064,709) (70%) TOTAL RESOURCES $ 19,570,073 $ 21,183,083 $ 21,041,538 $ 21,277,603 $ 94,520 0% The above chart details revenues for the past, current, and upcoming fiscal years, as well as increases and decreases in service fee collections within the past year. The Water and Wastewater revenues are generated primarily from user charges for the variety of services provided to the citizens of Euless. Water Service revenues fluctuate seasonally and can be drastically affected by an extended period of drought or rainfall. (1) Water & Wastewater Revenue line items are aggregated in graph under "Other" 1-22

27 FY13-14 Water & Wastewater Expenditures Capital GIS 2% 2% Non-Depart. 35% Wastewater Treatment 19% Finance 2% Public Works 2% Water Distribution 4% Water Production 34% The graph above indicates the expenditure amounts disbursed to the individual departments within the Water and Wastewater Fund. These expenditures reflect the cost incurred by the City for the services provided to Euless citizens. Proposed FY13 Budget to Water & Wastewater Actual Budget Estimated Budget FY14 Proposed Expenditures FY 12 FY 13 FY 13 FY 14 $ Diff % Diff. Water Office $ 445,283 $ 488,823 $ 488,823 $ 426,802 $ (62,021) (13%) Total-Finance $ 445,283 $ 488,823 $ 488,823 $ 426,802 $ (62,021) (13%) City Engineer $ 252,265 $ 350,877 $ 350,877 $ 321,025 $ (29,852) (9%) Water Production $ 6,479,802 $ 6,925,852 $ 6,925,852 $ 7,248,269 $ 322,417 5% Water Distribution $ 813,379 $ 833,529 $ 833,529 $ 834,224 $ 695 0% Wastewater Treatment $ 2,628,988 $ 3,549,454 $ 3,549,454 $ 3,999,168 $ 449,714 13% Meter Reading $ 53,704 $ 57,885 $ 57,885 $ 59,740 $ 1,855 3% Total-Public Works $ 10,228,138 $ 11,717,597 $ 11,717,597 $ 12,462,426 $ 744,829 6% Recycling $ 29,098 $ 41,300 $ 41,300 $ 41,300 $ - 0% GIS $ 451,997 $ 488,039 $ 488,039 $ 518,567 $ 30,528 6% Legal Services $ 96,468 $ 75,000 $ 75,000 $ 75,000 $ - 0% Non-Departmental $ 7,865,530 $ 6,825,346 $ 6,827,346 $ 7,228,740 $ 403,394 6% Total-Non Departmental $ 8,443,093 $ 7,429,685 $ 7,431,685 $ 7,863,607 $ 433,922 6% Total Operating Expenses $ 19,116,514 $ 19,636,105 $ 19,638,105 $ 20,752,835 $ 1,116,730 6% Capital Expenses $ 453,559 $ 1,521,363 $ 1,245,788 $ 456,654 $ (1,064,709) (70%) Total Expenses $ 19,570,073 $ 21,157,468 $ 20,883,893 $ 21,209,489 $ 52,021 0% The chart details the expenditures over the past, current, and upcoming fiscal years, as well as the increases and decreases in costs within the last two years. These expenditures account for the cost associated with the acquisition, operation and maintenance of a municipal water and wastewater utility system. 1-23

28 Meter Charge: Current Rates: WATER SERVICE RATES Meter Charge: Proposed Rates: Meter Size (inches) Monthly Charge Meter Size (inches) Monthly Charge 5/8-3/4* $ /8-3/4* $ $ $ /2 $ /2 $ $ $ $ $ $ $ $ $ $ $ Residential Volume Charge per 1,000 gallons (tgals) Residential Volume Charge per 1,000 gallons (tgals) Tiered Rates Tiered Rates 0-2 tgals $ tgals $ tgals $ tgals $ tgals $ tgals $ tgals $ tgals $ 4.70 Over 35 tgals $ 5.11 Over 35 tgals $ 5.30 Single Family Residential Rate Stabilization Refund: Single Family Residential Rate Stabilization Refund: 12 per 1,000 (tgals) up to 15 tgals/monthly 25 per 1,000 (tgals) up to 15 tgals/monthly Estimated total 12 /tgal $ 99,508 Estimated total 25 /tgal $ 274,107 Estimated refund volume in tgals: 829,233 Estimated refund volume in tgals: 1,096,428 Refund not applicable to irrigation meters Irrigation Volume Charge per 1,000 gallons (tgals) Refund not applicable to irrigation meters Irrigation Volume Charge per 1,000 gallons (tgals) Tiered Rates Tiered Rates 0-2 tgals $ tgals $ tgals $ tgals $ tgals $ tgals $ tgals $ tgals $ 4.70 Over 35 tgals $ 5.11 Over 35 tgals $ 5.30 Other Volume Charges per 1,000 gallons (tgals) Other Volume Charges per 1,000 gallons (tgals) Commercial & Multi-family $ 3.74 Commercial & Multi-family $ 3.93 Fire Hydrant & Gas Wells $ 9.00 Fire Hydrant & Gas Wells $ 9.19 Supplemental Irrigation $ 9.00 Supplemental Irrigation $ 9.19 Reclaimed Volume Charge per 1,000 gallons (tgals) Reclaimed Volume Charge per 1,000 gallons (tgals) Non-Boosted $ 1.50 Non-Boosted $ 1.55 Boosted Tiered Rates Boosted Tiered Rates 0-8 tgals $ tgals $ tgals $ tgals $ tgals $ tgals $ 4.28 Over 35 tgals $ 4.75 Over 35 tgals $ 4.85 Construction & Gas Wells $ 7.65 Construction & Gas Wells $

29 Residential Charges: WASTEWATER SERVICE RATES Current Rates: Residential Base Charge: Proposed Rates: Base Charge: Base Charge: Within Corporate Limits $ 7.25 Within Corporate Limits $ 7.25 Outside Corporate Limits $ Outside Corporate Limits $ Volume Charge per 1,000 gallons (tgals) Volume Charge per 1,000 gallons (tgals) (based on 90% of metered water up to 12,000 gallons) (based on 90% of metered water up to 12,000 gallons) Within Corporate Limits $ 2.83 Within Corporate Limits $ 3.19 Outside Corporate Limits $ 2.83 Outside Corporate Limits $ 3.19 Commercial and Industrial Charges: Commercial and Industrial Charges: Base Charge: Base Charge: Within Corporate Limits $ 7.25 Within Corporate Limits $ 7.25 Outside Corporate Limits $ Outside Corporate Limits $ Volume Charge per 1,000 gallons (tgals) Volume Charge per 1,000 gallons (tgals) (based on 100% of metered water) (based on 100% of metered water) Within Corporate Limits $ 2.83 Within Corporate Limits $ 3.19 Outside Corporate Limits $ 2.83 Outside Corporate Limits $

30 General Fund Revenues FY13-14 Property Taxes 30% Sales & Uses Taxes 30% Miscellaneous 3% Licenses/Permits 3% Transfers 8% Interest 0% Fines & Fees 14% Franchise Fees 12% Proposed FY13 Budget to General Fund Actual Budget Estimated Budget FY14 Proposed Revenues FY 12 FY 13 FY 13 FY 14 $ Diff % Diff. Property Taxes $ 9,004,314 $ 9,661,156 $ 9,661,156 $ 10,107,677 $ 446,521 5% Prior Year Property Taxes $ 48,565 $ 50,186 $ 52,963 $ 48,411 $ (1,775) (4%) Penalties & Interest $ 47,607 $ 55,000 $ 55,000 $ 55,000 $ - 0% Sales Tax $ 7,500,495 $ 7,420,232 $ 8,013,650 $ 8,181,813 $ 761,581 10% Additional Sales Tax $ 1,875,868 $ 1,855,058 $ 2,006,241 $ 2,046,366 $ 191,308 10% Mixed Drink Tax $ 54,138 $ 55,000 $ 53,730 $ 55,000 $ - 0% Electric Franchise $ 1,718,881 $ 1,650,000 $ 1,634,000 $ 1,643,000 $ (7,000) (0%) Gas Franchise $ 305,703 $ 365,000 $ 291,000 $ 276,500 $ (88,500) (24%) Telephone Franchise $ 343,861 $ 360,000 $ 336,000 $ 329,000 $ (31,000) (9%) Sanitation Service $ 183,872 $ 190,000 $ 206,000 $ 212,000 $ 22,000 12% Recycling Franchise Fee $ 14,292 $ 14,750 $ 14,386 $ 14,750 $ - 0% Cable Franchise Fee $ 618,482 $ 640,000 $ 651,196 $ 650,000 $ 10,000 2% W&WW Franchise Tax $ 929,090 $ 983,086 $ 984,086 $ 1,041,048 $ 57,962 6% Other Permits $ 21,880 $ 21,000 $ 20,000 $ 18,000 $ (3,000) (14%) Health Permits $ 78,685 $ 75,000 $ 80,000 $ 81,620 $ 6,620 9% Fire Permits $ 41,059 $ 35,000 $ 44,000 $ 46,500 $ 11,500 33% Contractor Regulatory License $ 59,300 $ 55,000 $ 61,350 $ 64,000 $ 9,000 16% Minimum Housing $ 173,874 $ 211,820 $ 211,820 $ 211,820 $ - 0% Misc. Permits and Fees $ 110,269 $ 53,350 $ 58,825 $ 51,090 $ (2,260) (4%) Building Permits $ 778,664 $ 430,000 $ 702,400 $ 610,000 $ 180,000 42% Swimming Pools/Concessions $ 16,239 $ 145,000 $ 145,000 $ 145,000 $ - 0% Auto Theft Task Force Grant $ 84,547 $ 81,000 $ 85,910 $ 86,275 $ 5,275 7% School Resource Officers $ 278,796 $ 278,780 $ 284,355 $ 290,050 $ 11,270 4% Municipal Court $ 2,829,352 $ 3,177,000 $ 3,025,335 $ 3,150,445 $ (26,555) (1%) Library Fees $ 49,133 $ 52,600 $ 53,345 $ 55,800 $ 3,200 6% Ambulance Fees $ 970,260 $ 865,000 $ 810,000 $ 805,000 $ (60,000) (7%) Alarm Revenue $ 131,200 $ 135,000 $ 131,000 $ 131,000 $ (4,000) (3%) Jail Revenue $ 422,510 $ 300,000 $ 350,000 $ 350,000 $ 50,000 17% Interest Income $ 47,169 $ 60,000 $ 60,000 $ 61,725 $ 1,725 3% Miscellaneous $ 386,665 $ 169,857 $ 116,300 $ 97,400 $ (72,457) (43%) Tower Lease $ 375,333 $ 395,265 $ 395,265 $ 400,000 $ 4,735 1% Betterment/Contributions $ 15,813 $ 20,000 $ 16,000 $ 16,000 $ (4,000) (20%) Transfers $ 2,432,724 $ 2,494,752 $ 2,555,843 $ 2,569,472 $ 74,720 3% TOTAL REVENUES $ 31,948,640 $ 32,354,892 $ 33,166,156 $ 33,901,762 $ 1,546,870 5% Use of Reserves $ - $ 1,914,610 $ 1,139,978 $ 2,587,894 $ 673,284 35% TOTAL RESOURCES $ 31,948,640 $ 34,269,502 $ 34,306,134 $ 36,489,656 $ 2,220,154 6% 2-1

31 General Fund FY2014 Revenue Assumptions Revenue Source Assumptions Property Taxes Projections are based on current tax rate of with certified appraisals from Tarrant Appraisal District. Prior Year Property Taxes Projections are based on a 3-year average. Penalties & Interest Projections to remain flat with FY13 estimates. Sales Tax Projections based on current year actual collections with 2.0% growth and new businesses. Additional Sales Tax Based on 25% of projected sales tax revenues. Mixed Drink Tax Projected to remain flat with FY13 budget. Electric Franchise Projected about a ½ percent increase from FY13 estimates as spring FY13 temperatures were slightly below normal. Gas Franchise Projected 5% decrease from FY13 estimate to follow the four year trend of franchises gross receipts but factor in milder than normal winter in FY13. Telephone Access Line Fees Projected 2% decrease from FY13 estimates following historic trend. Sanitation Services Franchise Projection of 3% increase over FY13 estimates based on a rate increase of franchise and customer base growth. Recycling Franchise Projection of 2.5% increase over FY13 estimates based on a rate increase of franchise and customer base growth. Cable Franchise Projected to remain flat with FY13 estimates. Water & Wastewater Franchise Based on 5% of projected gross receipts. Other Permits Based on a conservative prior 3 year average. Health Permits Projected to increase 2% with FY13 estimates. Fire Permits Projected to increase over 5% with FY13 estimates. Contractors Regulatory License Projected to increase over 4% with FY13 estimates. Minimum Housing Projections based on apartment inspection rate structure. Miscellaneous Permits and Fees Projected to decrease about 4% from FY13 budget. Building Permits Projection based on a 5 year average with known increases. Police Program Reimbursements Based on 80% of projected officer salary School Police Reimbursements Based on current contract of four patrol officers. Municipal Court Projected to increase 4% from FY13 estimates. Library Fines Projected to increase almost 5% from FY13 estimates. Ambulance Fees Projected to decrease less than 1% from FY13 estimates. Alarm Revenue Projected to remain flat with FY13 estimates. Jail Revenue Projected to remain flat with FY13 estimates. Interest Income Based on average rate of return of.50%. Miscellaneous Projected to decrease over 16% from FY13 estimates. Tower Lease Revenue Based on current lease agreements. Betterment Contributions Projected to remain flat with FY13 estimates. Transfers Based on administrative fees charged to utility operations and 1/3 of Euless portion of the Car Rental Tax. 2-2

32 $35.0 General Fund Multi-Year Analysis $30.0 $25.0 Revenues In Millions $20.0 $15.0 $10.0 $5.0 $0.0 FY2010 FY2011 FY2012 FY2013 BUD FY2013 EST FY2014 PROP Property Taxes Franchise Fees Sales & Use Taxes Fines & Fees Licenses & Permits Interest Income Int'gov't./Trans./Misc. FY13 Budget to REVENUE ACTUAL ACTUAL ACTUAL BUDGETED ESTIMATED PROPOSED FY14 Proposed SOURCE FY2010 FY2011 FY2012 FY2013 FY2013 FY2014 % Diff Property Taxes $9,422,860 $8,625,924 $9,100,486 $9,766,342 $9,769,119 $10,211, % Franchise Fees $3,967,028 $4,174,627 $4,114,181 $4,202,836 $4,116,668 $4,166,298 (0.9%) Sales & Use Taxes $7,859,607 $8,372,611 $9,430,501 $9,330,290 $10,073,621 $10,283, % Fines & Fees $4,440,239 $4,163,439 $4,418,694 $4,674,600 $4,514,680 $4,637,245 (0.8%) Licenses & Permits $751,323 $779,939 $1,263,731 $881,170 $1,178,395 $1,083, % Interest Income $113,660 $47,407 $47,169 $60,000 $60,000 $61, % Int'gov't./Trans./Misc. $2,354,531 $3,586,135 $3,573,878 $3,439,654 $3,453,673 $3,459, % TOTAL REVENUES $28,909,248 $29,750,082 $31,948,640 $32,354,892 $33,166,156 $33,901, % Revenue Source - Percentage of General Fund Revenues Average Property Taxes 33% 29% 28% 30% 29% 30% 29.97% Franchise Fees 14% 14% 13% 13% 12% 12% 13.05% Sales & Use Taxes 27% 28% 30% 29% 30% 30% 29.07% Fines & Fees 15% 14% 14% 14% 14% 14% 14.15% Licenses & Permits 3% 3% 4% 3% 4% 3% 3.11% Interest Income 0% 0% 0% 0% 0% 0% 0.21% Int'govern./Misc. 8% 12% 11% 11% 10% 10% 10.44% TOTAL % % % % % % % The graph and chart above depicts the five year trend for revenues which support services and operations accounted for in the General fund. While indicating which revenue sources have experienced an increase or decrease, the chart indicates what percentage of the total revenue stream a source constitutes. While growth in sales tax revenue helps to reduce the dependency on property taxes, sales taxes are more volatile in nature, and therefore are subject to sharp declines in slower economic periods. Through the years the trend shows property tax to be the largest source of revenues averaging 29.97% of the total. The sales tax trend is the second highest source on average at 29.07% and fines third at 14.15%. Franchise Fees make up approximately 13.05% of total revenues with other sources varying from less than 1% to almost 11%. 2-3

33 General Fund Expenditures FY13-14 Admin Srvcs 6% Finance 4% Public Works PACS 5% 6% Capital 7% City Admin 2% Non-Depart 11% Development 2% Police 33% Fire 24% Proposed FY13 Budget to General Fund Actual Budget Estimated Budget FY14 Proposed Expenditures FY 12 FY 13 FY 13 FY 14 $ Diff % Diff. City Council $ 18,878 $ 38,875 $ 38,875 $ 38,875 $ - 0% City Administration $ 468,127 $ 491,997 $ 491,997 $ 505,129 $ 13,132 3% City Secretary $ 316,611 $ 329,865 $ 329,865 $ 342,836 $ 12,971 4% Communications/Marketing $ 4,167 $ 12,773 $ 12,773 $ 12,773 $ - 0% Total - City Administration $ 807,783 $ 873,510 $ 873,510 $ 899,613 $ 26,103 3% Finance/Budget $ 200,583 $ 209,172 $ 209,172 $ 216,371 $ 7,199 3% Municipal Court $ 618,135 $ 703,891 $ 703,891 $ 685,662 $ (18,229) (3%) Accounting $ 202,726 $ 280,027 $ 280,027 $ 308,691 $ 28,664 10% Purchasing $ 79,997 $ 83,538 $ 83,538 $ 86,261 $ 2,723 3% Total - Finance $ 1,101,441 $ 1,276,628 $ 1,276,628 $ 1,296,985 $ 20,357 2% Emergency Management $ 20,769 $ 30,459 $ 30,459 $ 39,855 $ 9,396 31% Police Code Compliance $ 1,217,730 $ 1,337,919 $ 1,337,919 $ 1,400,058 $ 62,139 5% Police Administration $ 615,763 $ 649,681 $ 649,681 $ 692,580 $ 42,899 7% Police Patrol $ 4,302,155 $ 4,755,028 $ 4,755,028 $ 4,865,437 $ 110,409 2% Police CID $ 1,626,191 $ 1,699,032 $ 1,699,032 $ 1,740,213 $ 41,181 2% Police Service $ 1,731,058 $ 1,881,947 $ 1,881,947 $ 1,972,926 $ 90,979 5% Police Detention $ 1,397,487 $ 1,459,401 $ 1,459,401 $ 1,497,756 $ 38,355 3% Total-Police $ 10,911,153 $ 11,813,467 $ 11,813,467 $ 12,208,825 $ 395,358 3% Fire Marshal/Education $ 495,686 $ 523,574 $ 523,574 $ 550,865 $ 27,291 5% Fire Administration $ 311,936 $ 324,258 $ 324,258 $ 484,049 $ 159,791 49% EMS/Suppression $ 7,212,182 $ 7,249,077 $ 7,249,077 $ 7,554,724 $ 305,647 4% Total-Fire $ 8,019,804 $ 8,096,909 $ 8,096,909 $ 8,589,638 $ 492,729 6% Information Services $ 273,491 $ 317,753 $ 317,753 $ 331,637 $ 13,884 4% Personnel $ 326,920 $ 344,791 $ 344,791 $ 381,354 $ 36,563 11% Facility Maintenance $ 740,114 $ 806,877 $ 806,877 $ 865,815 $ 58,938 7% Library $ 612,809 $ 652,001 $ 652,001 $ 673,759 $ 21,758 3% Total - Administrative Services $ 1,953,334 $ 2,121,422 $ 2,121,422 $ 2,252,565 $ 131,143 6% Planning & Development $ 205,345 $ 260,722 $ 260,722 $ 278,616 $ 17,894 7% Inspection Services $ 329,153 $ 320,673 $ 320,673 $ 332,125 $ 11,452 4% Total-Development $ 534,498 $ 581,395 $ 581,395 $ 610,741 $ 29,346 5% Recreation $ 561,003 $ 624,380 $ 624,380 $ 621,446 $ (2,934) (0%) Parks $ 1,205,486 $ 1,292,555 $ 1,342,555 $ 1,308,364 $ 15,809 1% Swimming Pools $ 93,338 $ 132,500 $ 132,500 $ 132,500 $ - 0% Senior Center $ 174,233 $ 263,215 $ 213,215 $ 227,089 $ (36,126) (14%) Recreation Admin. $ 67,327 $ 73,584 $ 73,584 $ 75,735 $ 2,151 3% Total-Parks & Comm Srvcs $ 2,101,387 $ 2,386,234 $ 2,386,234 $ 2,365,134 $ (21,100) (1%) Street Maintenance $ 861,748 $ 1,157,843 $ 1,157,843 $ 1,291,724 $ 133,881 12% Animal Control $ 261,347 $ 288,134 $ 288,134 $ 294,741 $ 6,607 2% City Engineer $ 29,550 $ 108,034 $ 108,034 $ 85,008 $ (23,026) (21%) Total - Public Works $ 1,152,645 $ 1,554,011 $ 1,554,011 $ 1,671,473 $ 117,462 8% Legal Services $ 171,955 $ 105,000 $ 105,000 $ 105,000 $ - 0% Non-Departmental $ 3,033,859 $ 3,510,567 $ 3,647,617 $ 3,829,732 $ 319,165 9% Betterment $ 10,938 $ 22,000 $ 22,000 $ 22,000 $ - 0% Total - Non-Depart. $ 3,216,752 $ 3,637,567 $ 3,774,617 $ 3,956,732 $ 319,165 9% Total Operating Expenses $ 29,798,797 $ 32,341,143 $ 32,478,193 $ 33,851,706 $ 1,510,563 5% Capital Expenses $ 568,676 $ 1,914,610 $ 1,139,978 $ 2,587,894 $ 673,284 35% Total Expenses $ 30,367,473 $ 34,255,753 $ 33,618,171 $ 36,439,600 $ 2,183,847 6% 2-4

34 PROPERTY TAXES Estimated Revenues FY14 Operating & Maintenance Debt Service Adj. Net Taxable Value Assessed $2,845,552,006 $2,696,058,060 TIF Increment Value $13,203,644 $13,203,644 Proposed Tax Rate per $100 Valuation Estimated Tax Levy $10,261,601 $2,948,975 Est. Percent of Collection (O&M and I&S) 98.50% % Estimated Collections $10,107,677 $2,948,975 Proposed Fund Distribution Additional Rate Percent $ Amount Sales Tax Total Operating & Maintenance - General Fund* % $10,107,677 $ 2,046,366 $ 12,154,043 Interest and Sinking - Debt Service Fund % $2,948,975 $ - $ 2,948,975 TOTAL % $13,056,652 $ 2,046,366 $ 15,103, Ten Year Breakdown of Tax Rate Cents Per $100 Valuation Proposed 2014 Interest & Sinking Operating & Maintenance Fiscal Operating & Interest & Total Year Maintenance Sinking Tax Rate Proposed The tax rate ratio funding operations and interest and sinking has averaged 73% and 27% respectively, during the 10 year period. *Includes property tax revenue from mineral lease properties in the amount of $24,

35 Property Tax Revenues YTD Collection Review As of June 30, 2013 Revenue CY Increase/ % of Change Type FY 2013 FY 2012 (Decrease) from PY from PY Current Year $ 12,531,000 $ 12,114,232 $ 416, % Prior Year $ 70,100 $ 59,903 $ 10, % Penalty & Int. $ 57,866 $ 55,375 $ 2, % Total $ 12,658,966 $ 12,229,510 $ 429, % Notes: Collections include General & Debt Service Funds. Property Tax Monthly Revenues Current Year Collections CY Increase/ % of Change Month FY 2013 FY 2012 (Decrease) from PY from PY October $ 275,028 $ 202,830 $ 72, % November $ 611,418 $ 541,984 $ 69, % December $ 4,321,511 $ 3,787,572 $ 533, % January $ 4,086,557 $ 4,342,657 $ (256,100) (5.9%) February $ 2,892,834 $ 2,939,055 $ (46,221) (1.6%) March $ 79,011 $ 53,671 $ 25, % April $ 44,092 $ 29,750 $ 14, % May $ 12,820 $ 31,940 $ (19,120) (59.9%) June $ 207,729 $ 184,773 $ 22, % FYTD Total $ 12,531,000 $ 12,114,232 $ 416, % Note: Collections do not include Penalties or Interest Property Tax Revenues by Month FYTD through June $5 $4 Collections in Millions $4 $3 $3 $2 $2 $1 $1 $- Oct Nov Dec Jan Feb Mar Apr May Jun FY 2013 $275,028 $611,418 $4,321,51 $4,086,55 $2,892,83 $79,011 $44,092 $12,820 $207,729 FY 2012 $202,830 $541,984 $3,787,57 $4,342,65 $2,939,05 $53,671 $29,750 $31,940 $184,773 FY 2013 FY

36 City of Euless Summary of General Fund Sales Tax Mo % of Projected % of % of % of % of Change Over/(Under) Monthly YTD Total Monthly YTD Total Monthly YTD Total Monthly YTD Projected from PY Projected Budget $ 7,420,232 Oct $ 467,550 $ 467,550 8% $ 509,828 $ 509,828 8% $ 548,489 $ 548,489 7% $ 625,197 $ 625,197 8% 13.99% $ 8,229,527 $ 809,295 Nov $ 557,589 $ 1,025,139 17% $ 609,003 $ 1,118,830 17% $ 679,051 $ 1,227,540 17% $ 688,150 $ 1,313,347 17% 1.34% $ 7,802,362 $ 382,130 Dec $ 423,893 $ 1,449,032 24% $ 486,620 $ 1,605,451 25% $ 541,165 $ 1,768,705 24% $ 685,672 $ 1,999,019 24% 26.70% $ 8,259,456 $ 839,224 Jan $ 453,598 $ 1,902,630 31% $ 475,725 $ 2,081,176 32% $ 535,385 $ 2,304,089 31% $ 575,688 $ 2,574,707 31% 7.53% $ 8,186,513 $ 766,281 Feb $ 609,177 $ 2,511,807 41% $ 632,327 $ 2,713,504 42% $ 655,481 $ 2,959,570 40% $ 764,899 $ 3,339,606 41% 16.69% $ 8,204,245 $ 784,013 Mar $ 435,100 $ 2,946,907 48% $ 489,585 $ 3,203,089 49% $ 513,059 $ 3,472,629 47% $ 594,892 $ 3,934,498 48% 15.95% $ 8,212,412 $ 792,180 Apr $ 379,672 $ 3,326,579 54% $ 425,485 $ 3,628,574 56% $ 546,354 $ 4,018,982 54% $ 590,215 $ 4,524,713 55% 8.03% $ 8,249,761 $ 829,529 May $ 671,300 $ 3,997,879 65% $ 668,989 $ 4,297,562 66% $ 749,016 $ 4,767,998 64% $ 744,865 $ 5,269,578 65% (0.55%) $ 8,105,454 $ 685,222 Jun $ 518,935 $ 4,516,813 74% $ 530,687 $ 4,828,249 74% $ 583,053 $ 5,351,051 72% $ 650,183 $ 5,919,761 73% 11.51% $ 8,109,008 $ 688,776 Jul $ 499,708 $ 5,016,521 82% $ 494,403 $ 5,322,652 81% $ 707,728 $ 6,058,779 82% $ 662,907 $ 6,582,668 82% (6.33%) $ 8,071,482 $ 651,250 Aug $ 623,634 $ 5,640,155 92% $ 675,482 $ 5,998,134 92% $ 740,810 $ 6,799,589 92% Sep $ 500,762 $ 6,140, % $ 538,284 $ 6,536, % $ 618,243 $ 7,417, % AVG: $ 511,743 AVG: $ 544,702 AVG: $ 618,153 AVG: $ 658,267 HI: $ 671,300 HI: $ 675,482 HI: $ 749,016 HI: $ 764,899 LO: $ 379,672 LO: $ 425,485 LO: $ 513,059 LO: $ 575, $900,000 $800,000 General Sales Tax Revenue $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $- Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Months

37 City of Euless ¼ Additional Sales Tax Mo % of Projected % of % of % of % of Change Over/(Under) Monthly YTD Total Monthly YTD Total Monthly YTD Total Monthly YTD Projected from PY Projected Budget $1,855,058 Oct $ 116,888 $ 116,888 8% $ 127,457 $ 127,457 8% $ 137,122 $ 137,122 7% $ 156,299 $ 156,299 8% 13.99% $ 2,057,382 $ 202,324 Nov $ 139,397 $ 256,285 17% $ 152,251 $ 279,708 17% $ 169,763 $ 306,885 17% $ 172,038 $ 328,337 17% 1.34% $ 1,950,591 $ 95,533 Dec $ 105,973 $ 362,258 24% $ 121,655 $ 401,363 25% $ 135,291 $ 442,176 24% $ 171,418 $ 499,755 24% 26.70% $ 2,064,865 $ 209,807 Jan $ 113,400 $ 475,658 31% $ 118,931 $ 520,294 32% $ 133,846 $ 576,022 31% $ 143,922 $ 643,677 31% 7.53% $ 2,046,629 $ 191,571 Feb $ 152,294 $ 627,952 41% $ 158,082 $ 678,376 42% $ 163,870 $ 739,893 40% $ 191,225 $ 834,902 41% 16.69% $ 2,051,062 $ 196,004 Mar $ 108,775 $ 736,727 48% $ 122,396 $ 800,772 49% $ 128,265 $ 868,157 47% $ 148,723 $ 983,625 48% 15.95% $ 2,053,103 $ 198,045 Apr $ 94,918 $ 831,645 54% $ 106,371 $ 907,143 56% $ 136,588 $ 1,004,746 54% $ 147,554 $ 1,131,178 55% 8.03% $ 2,062,441 $ 207,383 May $ 167,825 $ 999,470 65% $ 167,247 $ 1,074,391 66% $ 187,254 $ 1,192,000 64% $ 186,216 $ 1,317,395 65% (0.55%) $ 2,026,364 $ 171,306 Jun $ 129,734 $ 1,129,203 74% $ 132,672 $ 1,207,062 74% $ 145,763 $ 1,337,763 72% $ 162,546 $ 1,479,940 73% 11.51% $ 2,027,253 $ 172,195 Jul $ 124,927 $ 1,254,130 82% $ 123,601 $ 1,330,663 81% $ 176,932 $ 1,514,695 82% $ 165,727 $ 1,645,667 82% (6.33%) $ 2,017,871 $ 162,813 Aug $ 155,909 $ 1,410,039 92% $ 168,871 $ 1,499,534 92% $ 185,203 $ 1,699,898 92% Sep $ 125,191 $ 1,535, % $ 134,571 $ 1,634, % $ 154,561 $ 1,854, % AVG: $ 127,936 AVG: $ 136,175 AVG: $ 154,538 AVG: $ 164,567 HI: $ 167,825 HI: $ 168,871 HI: $ 187,254 HI: $ 191,225 LO: $ 94,918 LO: $ 106,371 LO: $ 128,265 LO: $ 143, $250,000 ¼ Additional Sales Tax Revenue $200,000 $150,000 $100,000 $50,000 $- Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Months

38 City of Euless Gross Receipts Revenues % of % of % of Actual Total Actual Total Actual Total YTD through 6/30/13 Electric $ 1,629, % $ 1,718, % $ 1,246, % Gas $ 334, % $ 305, % $ 232, % Telephone $ 392, % $ 343, % $ 180, % Sanitation $ 173, % $ 183, % $ 154, % Recycling $ 13, % $ 14, % $ 11, % Cable $ 683, % $ 618, % $ 331, % Water/WW Utility $ 947, % $ 929, % $ 662, % Total Gross Receipt Taxes $ 4,174, % $ 4,114, % $ 2,819, % FY2011 FY2012 Water/WW Utility 22.71% Electric 39.03% Water/WW Utility 22.58% Electric 41.78% Cable 16.36% Cable 15.03% Recycling 0.33% Sanitation 4.16% Telephone 9.41% Gas 8.00% Recycling 0.35% Sanitation 4.47% Telephone 8.36% Gas 7.43% FY2013 Water/WW Utility 23.49% Electric 44.23% Cable 11.76% Recycling 0.39% Sanitation 5.49% Telephone 6.41% Gas 8.23% 2-9

39 Municipal Court Revenues FY FY FY % of MONTHLY % % of MONTHLY % MONTHLY % FYE PROJECTED Month MONTHLY CUMULATIVE Total CHANGE PY MONTHLY CUMULATIVE Total CHANGE PY MONTHLY CUMULATIVE CHANGE PY PROJECTED VARIANCE $ 3,177,000 Oct $ 249,211 $ 249,211 9% -16.0% $ 273,834 $ 273,834 10% 9.9% $ 285,899 $ 285, % $ 3,136,548 $ (51,682) Nov $ 213,726 $ 462,937 16% 14.5% $ 191,937 $ 465,771 16% -10.2% $ 221,901 $ 507, % $ 3,139,599 $ (114,082) Dec $ 192,861 $ 655,798 23% -11.7% $ 173,716 $ 639,487 23% -9.9% $ 200,608 $ 708, % $ 3,141,081 $ (239,832) Jan $ 278,575 $ 934,373 32% 15.2% $ 239,029 $ 878,517 31% -14.2% $ 256,178 $ 964, % $ 3,056,664 $ (261,682) Feb $ 297,839 $ 1,232,212 42% -13.8% $ 329,679 $ 1,208,196 43% 10.7% $ 313,952 $ 1,278, % $ 3,008,811 $ (191,977) Mar $ 357,068 $ 1,589,280 55% 7.0% $ 241,328 $ 1,449,523 51% -32.4% $ 336,094 $ 1,614, % $ 3,053,137 $ (360,599) Apr $ 232,408 $ 1,821,688 63% -14.2% $ 241,986 $ 1,691,510 60% 4.1% $ 263,672 $ 1,878, % $ 3,071,718 $ (335,940) May $ 241,765 $ 2,063,453 71% -2.4% $ 265,178 $ 1,956,688 69% 9.7% $ 247,895 $ 2,126, % $ 3,038,180 $ (335,940) Jun $ 217,718 $ 2,281,171 78% -18.6% $ 196,780 $ 2,153,468 76% -9.6% $ 255,381 $ 2,381, % $ 3,085,120 $ (335,940) Jul $ 226,330 $ 2,507,500 86% -11.7% $ 257,869 $ 2,411,337 85% 13.9% Aug $ 235,719 $ 2,743,220 94% -5.0% $ 234,151 $ 2,645,488 94% -0.7% Sep $ 170,908 $ 2,914, % -5.7% $ 183,865 $ 2,829, % 7.6% Total $ 2,914,128 $ 2,829,353 $ 2,381, MUNICIPAL COURT Monthly Revenues Shown in Thousands of Dollars $400 $350 $300 $250 $200 $150 $100 $50 $- Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep FY FY FY 12-13

40 Case Volume Analysis FY FY FY Monthly Monthly Monthly Monthly % Change Month City DFW Total City DFW Total City DFW Total from PY Oct 1, ,195 1, ,140 2, , % Nov 2, ,328 1, ,062 1, , % Dec 2, ,370 1, ,939 1, , % Jan 2, ,966 2, ,150 2, , % Feb 1, ,989 2, ,239 2, , % Mar 2, ,680 2, ,214 1, , % Apr 1, ,004 2, ,507 2, , % May 2, ,255 2, ,638 2, , % Jun 2, ,161 2, ,305 2, , % Jul 1, ,793 2, ,370 Aug 1, ,038 1, ,169 Sep 2, ,243 2, ,156 YTD Total 25,173 1,849 27,022 25,316 1,573 26,889 20,470 1,722 22,192 % of Total 93.2% 6.8% 100.0% 94.2% 5.8% 100.0% 92.2% 7.8% 100.0% ,500 3,000 2,500 2,000 Municipal Court Cases Filed by Month 1,500 1, DFW Airport City of Euless FY 12 Totals Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Comparison of FY12 to FY13

41 DEVELOPMENT REVENUE SUMMARY FY FY FY % of % of MONTHLY % FYE PROJECTED Month MONTHLY YTD Total MONTHLY YTD Total MONTHLY YTD CHANGE PY PROJECTED VARIANCE $888,170 Oct $ 50,792 $ 50,792 6% $ 70,803 $ 70,803 6% $ 170,347 $ 170, % $ 2,832,703 $ 1,944,533 Nov $ 65,404 $ 116,196 15% $ 70,119 $ 140,923 11% $ 78,139 $ 248, % $ 1,922,050 $ 1,033,880 Dec $ 63,855 $ 180,051 23% $ 76,204 $ 217,127 17% $ 59,570 $ 308,056 (21.83%) $ 1,541,513 $ 653,343 Jan $ 71,143 $ 251,194 32% $ 152,446 $ 369,572 29% $ 62,047 $ 370,103 (59.30%) $ 1,213,256 $ 325,086 Feb $ 45,247 $ 296,441 38% $ 71,951 $ 441,524 35% $ 253,029 $ 623, % $ 1,720,806 $ 832,636 Mar $ 95,840 $ 392,281 50% $ 142,953 $ 584,477 46% $ 69,556 $ 692,688 (51.34%) $ 1,445,295 $ 557,125 Apr $ 65,101 $ 457,382 58% $ 131,088 $ 715,565 56% $ 72,902 $ 765,590 (44.39%) $ 1,337,899 $ 449,729 May $ 60,355 $ 517,737 66% $ 123,221 $ 838,786 66% $ 148,052 $ 913, % $ 1,386,230 $ 498,060 Jun $ 58,789 $ 576,527 73% $ 119,449 $ 958,235 75% $ 64,994 $ 978,636 (45.59%) $ 1,316,336 $ 428,166 Jul $ 65,507 $ 642,033 82% $ 48,314 $ 1,006,549 79% Aug $ 74,945 $ 716,978 91% $ 209,352 $ 1,215,901 96% Sep $ 70,386 $ 787, % $ 53,813 $ 1,269, % Total $ 787,364 $ 1,269,714 $ 978, Development Revenues by Month $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $- Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep FY FY FY 12-13

42 Intermedix Ambulance Revenue FY Month Medicare Medicaid Insurance Private Pay Total October $ 14,708 $ 6,443 $ 38,689 $ 7,808 $ 67,648 November $ 19,514 $ 6,700 $ 53,555 $ 1,471 $ 81,239 December $ 17,436 $ 7,213 $ 64,766 $ 3,070 $ 92,485 January $ 16,317 $ 6,766 $ 47,946 $ 3,092 $ 74,120 February $ 17,158 $ 8,103 $ 46,809 $ 3,379 $ 75,448 March $ 18,472 $ 4,347 $ 44,954 $ 4,136 $ 71,908 April $ 17,260 $ 7,692 $ 59,043 $ 1,781 $ 85,776 May $ 29,206 $ 5,920 $ 83,771 $ 5,218 $ 124,115 June $ 20,135 $ 9,431 $ 64,467 $ 4,509 $ 98,542 July $ 14,410 $ 4,509 $ 42,561 $ 912 $ 62,392 August $ 18,258 $ 7,094 $ 47,324 $ 1,073 $ 73,749 September $ 19,602 $ 7,334 $ 29,886 $ 3,214 $ 60,036 Totals $ 222,475 $ 81,552 $ 623,770 $ 39,663 $ 967,459 FY Month Medicare Medicaid Insurance Private Pay Total October $ 14,067 $ 7,557 $ 38,958 $ 2,428 $ 63,010 November $ 12,747 $ 3,814 $ 27,102 $ 3,660 $ 47,323 December $ 17,164 $ 9,809 $ 53,689 $ 4,885 $ 85,547 January $ 14,441 $ 10,172 $ 39,866 $ 1,604 $ 66,083 February $ 6,310 $ 9,293 $ 33,915 $ 1,072 $ 50,590 March $ 44,923 $ 6,236 $ 34,614 $ 2,003 $ 87,776 April $ 13,621 $ 9,622 $ 44,529 $ 2,010 $ 69,782 May $ 14,814 $ 7,004 $ 48,324 $ 7,763 $ 77,905 June $ 17,539 $ 6,138 $ 62,699 $ 1,484 $ 87,860 July August September Totals $ 155,626 $ 69,645 $ 383,696 $ 26,909 $ 635,876 FY % FY % Medicare Medicare Medicaid Medicaid Insurance Insurance 8% 23% 4% Private Pay 11% 25% 4% Private Pay 2-13

43 BETTERMENT FUND Contributions YTD* Total Customers 24,572 24,927 24,930 24,951 24,975 Average # of Monthly Contributors 3,956 3,901 3,449 3,514 2,647 % of Monthly Contributors 16.10% 15.65% 13.84% 14.08% 10.60% Total $ Contributed $23,734 $23,405 $20,695 $15,813 $11,913 Expenditures YTD* 1+1=2 Program $ 7,332 $ 2,238 $ 242 $ 449 $ 273 Christmas Festival $ 3,062 $ 1,760 $ 3,530 $ 489 $ 5,563 Honorarium $ 9,988 $ 9,746 $ 9,916 $ 10,000 $ 9,466 Total Expenditures $ 20,382 $ 13,744 $ 13,688 $ 10,938 $ 15,302 * Year to Date figures are reported through June 2012 Breakdown of Expenditures 1+1=2 Program 2% Christmas Festival 36% Honorarium 62% FY2013 Year-to-Date Expenditures 2-14

44 Water & Wastewater Revenues FY13-14 Sanitation 1% Recycling 1% Other(1) 2% Water 58% Wastewater 36% Penalties 1% Effluent Water 1% The above graph shows the sources of revenues in the Water & Wastewater Fund which are generated by services provided to the citizens of Euless for recycling, sanitation, water and wastewater. The "Other" amount represents 2% of total revenues and is an aggregate of several revenue sources as indicated in the table below. Proposed FY13 Budget to Water & Wastewater Actual Budget Estimated Budget FY14 Proposed Revenues FY 12 FY 13 FY 13 FY 14 $ Diff % Diff. Interest Income (1) $ 27,087 $ 30,000 $ 27,000 $ 30,000 $ - 0% Sanitation $ 173,885 $ 175,000 $ 185,000 $ 190,000 $ 15,000 9% Water Service $ 10,936,311 $ 11,432,138 $ 11,432,138 $ 12,016,997 $ 584,859 5% Wastewater Service $ 6,269,741 $ 6,918,582 $ 6,918,582 $ 7,483,295 $ 564,713 8% Reclaimed Water Service $ 223,484 $ 215,000 $ 215,000 $ 194,657 $ (20,343) (9%) New Meters (1) $ 32,599 $ 25,000 $ 25,000 $ 25,000 $ - 0% Reconnect Fees (1) $ 228,128 $ 200,000 $ 220,000 $ 220,000 $ 20,000 10% Inspection Fees (1) $ 50,210 $ 50,000 $ 125,000 $ 65,000 $ 15,000 30% Miscellaneous (1) $ 36,289 $ 35,000 $ 89,030 $ 35,000 $ - 0% Penalties $ 268,565 $ 275,000 $ 260,000 $ 260,000 $ (15,000) (5%) Initiations/Transfer Fees (1) $ 26,085 $ 26,000 $ 26,000 $ 26,000 $ - 0% Recycling Fees $ 270,651 $ 280,000 $ 273,000 $ 275,000 $ (5,000) (2%) Use of Rate Stabilization $ 181,844 $ 99,508 $ 99,508 $ 274,107 $ 174, % Rate Stabilization Rebate $ (181,844) $ (99,508) $ (99,508) $ (274,107) $ (174,599) 175% Transfers $ 305,254 $ - $ - $ - $ - 0% TOTAL REVENUES $ 18,848,289 $ 19,661,720 $ 19,795,750 $ 20,820,949 $ 1,159,229 6% Use of Reserves $ 721,784 $ 1,521,363 $ 1,245,788 $ 456,654 $ (1,064,709) (70%) TOTAL RESOURCES $ 19,570,073 $ 21,183,083 $ 21,041,538 $ 21,277,603 $ 94,520 0% The above chart details revenues for the past, current, and upcoming fiscal years, as well as increases and decreases in service fee collections within the past year. The Water and Wastewater revenues are generated primarily from user charges for the variety of services provided to the citizens of Euless. Water Service revenues fluctuate seasonally and can be drastically affected by an extended period of drought or rainfall. (1) Water & Wastewater Revenue line items are aggregated in graph under "Other" 3-1

45 Water & Wastewater Fund FY14 Revenue Assumptions Revenue Source Interest Income Sanitation Services Water Service Wastewater Service Reclaimed Water Service Sale of New Meters Reconnect Fees Inspection Fees Miscellaneous Penalties Initiation & Transfer Fees Recycling Fees Assumptions Projected to remain flat with FY13 budget estimates. Based on average rate of return of.50%. Based on 5% of average monthly billings. Anticipated increase of 2.7% over FY13 revised estimates. Based on three year average volume plus ½% growth with projected increases of 19 across all tiers. Based on three year average volume plus ½% growth with a projected 36 increase in the volume rate. Based on 18 months of actual historical consumption data for reclaimed water customers with a 10 increase across all tiers for boosted service. Projected to remain flat with FY13 revised estimates. Projected to remain flat with FY13. Projected to 30% from FY13 original estimates. Projected to remain flat with FY13 original estimates. Projected to remain flat with FY13 revised estimates. Projected to remain flat with FY13 revised estimates. Based on average monthly billings less 5% franchise fee estimated 1% increase over FY13 revised estimates. FY14 will be first full year of bin and cart recycling options. 3-2

46 FY13-14 Water & Wastewater Expenditures Capital GIS 2% 2% Non-Depart. 35% Wastewater Treatment 19% Finance 2% Public Works 2% Water Distribution 4% Water Production 34% The graph above indicates the expenditure amounts disbursed to the individual departments within the Water and Wastewater Fund. These expenditures reflect the cost incurred by the City for the services provided to Euless citizens. Proposed FY13 Budget to Water & Wastewater Actual Budget Estimated Budget FY14 Proposed Expenditures FY 12 FY 13 FY 13 FY 14 $ Diff % Diff. Water Office $ 445,283 $ 488,823 $ 488,823 $ 426,802 $ (62,021) (13%) Total-Finance $ 445,283 $ 488,823 $ 488,823 $ 426,802 $ (62,021) (13%) City Engineer $ 252,265 $ 350,877 $ 350,877 $ 321,025 $ (29,852) (9%) Water Production $ 6,479,802 $ 6,925,852 $ 6,925,852 $ 7,248,269 $ 322,417 5% Water Distribution $ 813,379 $ 833,529 $ 833,529 $ 834,224 $ 695 0% Wastewater Treatment $ 2,628,988 $ 3,549,454 $ 3,549,454 $ 3,999,168 $ 449,714 13% Meter Reading $ 53,704 $ 57,885 $ 57,885 $ 59,740 $ 1,855 3% Total-Public Works $ 10,228,138 $ 11,717,597 $ 11,717,597 $ 12,462,426 $ 744,829 6% Recycling $ 29,098 $ 41,300 $ 41,300 $ 41,300 $ - 0% GIS $ 451,997 $ 488,039 $ 488,039 $ 518,567 $ 30,528 6% Legal Services $ 96,468 $ 75,000 $ 75,000 $ 75,000 $ - 0% Non-Departmental $ 7,865,530 $ 6,825,346 $ 6,827,346 $ 7,228,740 $ 403,394 6% Total-Non Departmental $ 8,443,093 $ 7,429,685 $ 7,431,685 $ 7,863,607 $ 433,922 6% Total Operating Expenses $ 19,116,514 $ 19,636,105 $ 19,638,105 $ 20,752,835 $ 1,116,730 6% Capital Expenses $ 453,559 $ 1,521,363 $ 1,245,788 $ 456,654 $ (1,064,709) (70%) Total Expenses $ 19,570,073 $ 21,157,468 $ 20,883,893 $ 21,209,489 $ 52,021 0% The chart details the expenditures over the past, current, and upcoming fiscal years, as well as the increases and decreases in costs within the last two years. These expenditures account for the cost associated with the acquisition, operation and maintenance of a municipal water and wastewater utility system. 3-3

47 Meter Charge: Current Rates: WATER SERVICE RATES Meter Charge: Proposed Rates: Meter Size (inches) Monthly Charge Meter Size (inches) Monthly Charge 5/8-3/4* $ /8-3/4* $ $ $ /2 $ /2 $ $ $ $ $ $ $ $ $ $ $ Residential Volume Charge per 1,000 gallons (tgals) Residential Volume Charge per 1,000 gallons (tgals) Tiered Rates Tiered Rates 0-2 tgals $ tgals $ tgals $ tgals $ tgals $ tgals $ tgals $ tgals $ 4.70 Over 35 tgals $ 5.11 Over 35 tgals $ 5.30 Single Family Residential Rate Stabilization Refund: Single Family Residential Rate Stabilization Refund: 12 per 1,000 (tgals) up to 15 tgals/monthly 25 per 1,000 (tgals) up to 15 tgals/monthly Estimated total 12 /tgal $ 99,508 Estimated total 25 /tgal $ 274,107 Estimated refund volume in tgals: 829,233 Estimated refund volume in tgals: 1,096,428 Refund not applicable to irrigation meters Irrigation Volume Charge per 1,000 gallons (tgals) Refund not applicable to irrigation meters Irrigation Volume Charge per 1,000 gallons (tgals) Tiered Rates Tiered Rates 0-2 tgals $ tgals $ tgals $ tgals $ tgals $ tgals $ tgals $ tgals $ 4.70 Over 35 tgals $ 5.11 Over 35 tgals $ 5.30 Other Volume Charges per 1,000 gallons (tgals) Other Volume Charges per 1,000 gallons (tgals) Commercial & Multi-family $ 3.74 Commercial & Multi-family $ 3.93 Fire Hydrant & Gas Wells $ 9.00 Fire Hydrant & Gas Wells $ 9.19 Supplemental Irrigation $ 9.00 Supplemental Irrigation $ 9.19 Reclaimed Volume Charge per 1,000 gallons (tgals) Reclaimed Volume Charge per 1,000 gallons (tgals) Non-Boosted $ 1.50 Non-Boosted $ 1.55 Boosted Tiered Rates Boosted Tiered Rates 0-8 tgals $ tgals $ tgals $ tgals $ tgals $ tgals $ 4.28 Over 35 tgals $ 4.75 Over 35 tgals $ 4.85 Construction & Gas Wells $ 7.65 Construction & Gas Wells $

48 Residential Charges: WASTEWATER SERVICE RATES Current Rates: Residential Base Charge: Proposed Rates: Base Charge: Base Charge: Within Corporate Limits $ 7.25 Within Corporate Limits $ 7.25 Outside Corporate Limits $ Outside Corporate Limits $ Volume Charge per 1,000 gallons (tgals) Volume Charge per 1,000 gallons (tgals) (based on 90% of metered water up to 12,000 gallons) (based on 90% of metered water up to 12,000 gallons) Within Corporate Limits $ 2.83 Within Corporate Limits $ 3.19 Outside Corporate Limits $ 2.83 Outside Corporate Limits $ 3.19 Commercial and Industrial Charges: Commercial and Industrial Charges: Base Charge: Base Charge: Within Corporate Limits $ 7.25 Within Corporate Limits $ 7.25 Outside Corporate Limits $ Outside Corporate Limits $ Volume Charge per 1,000 gallons (tgals) Volume Charge per 1,000 gallons (tgals) (based on 100% of metered water) (based on 100% of metered water) Within Corporate Limits $ 2.83 Within Corporate Limits $ 3.19 Outside Corporate Limits $ 2.83 Outside Corporate Limits $

49 CITY OF EULESS RESIDENTIAL UTILITY RATE HISTORY WATER Year Base Rate 0-2 Tgals 3-8 Tgals 9-15 Tgals Tgals >35 Tgals FY05 $7.25 $2.80 $2.80 $2.80 $2.80 $2.80 FY06 $7.25 $2.80 $2.80 $2.80 $2.80 $2.80 FY07 $7.25 $2.80 $2.80 $2.80 $2.80 $2.80 FY08 $7.25 $2.97 $2.97 $2.97 $2.97 $2.97 FY09 $7.25 $3.11 $3.11 $3.11 $3.11 $3.11 FY10 $7.75 $2.27 $3.09 $3.64 $3.97 $4.50 FY11 $7.95 $2.27 $3.20 $3.75 $4.10 $4.66 FY12 $7.95 $2.48 $3.41 $3.98 $4.36 $4.96 FY13 $8.45 $2.48 $3.41 $3.98 $4.51 $5.11 FY14 Proposed $8.45 $2.67 $3.60 $4.17 $4.70 $5.30 WASTEWATER DRAINAGE FEE 90% of Metered Lot Less Year Base Rate Water Year Than 5 Acres FY05 $5.50 $1.93 FY05 $2.50 FY06 $5.50 $2.00 FY06 $2.50 FY07 $5.50 $2.00 FY07 $2.50 FY08 $5.50 $2.21 FY08 $2.50 FY09 $5.50 $2.43 FY09 $2.50 FY10 $6.00 $2.53 FY10 $2.50 FY11 $6.75 $2.66 FY11 $2.50 FY12 $6.75 $2.70 FY12 $2.50 FY13 $7.25 $2.83 FY13 $2.50 FY14 Proposed $7.25 $3.19 FY14 $

50 All Other Enterprise Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all other enterprise operating funds presented within the City of Euless' Annual Operating Budget. Proposed FY13 Budget to Enterprise Actual Budget Estimated Budget FY14 Proposed Funds FY 12 FY 13 FY 13 FY 14 $ Diff % Diff. Service Center Fund: Revenues $ 1,105,643 $ 1,117,456 $ 1,148,456 $ 1,173,610 $ 56,154 5% Operating Expenses $ 1,067,373 $ 1,117,456 $ 1,117,456 $ 1,173,610 $ 56,154 5% Use of Reserves $ - $ - $ - $ 14,900 $ 14,900 0% Capital Expenses $ - $ - $ - $ 14,900 $ 14,900 0% Drainage Utility System: Revenues $ 705,864 $ 704,500 $ 704,500 $ 709,500 $ 5,000 1% Operating Expenses $ 1,316,985 $ 699,521 $ 699,521 $ 701,440 $ 1,919 0% Use of Reserves $ 611,121 $ 278,000 $ 278,000 $ 25,000 $ (253,000) (91%) Capital Expenses $ - $ 278,000 $ 278,000 $ 25,000 $ (253,000) (91%) Recreation Classes: Revenues $ 442,917 $ 383,250 $ 436,230 $ 442,732 $ 59,482 16% Operating Expenses $ 428,393 $ 370,557 $ 388,920 $ 437,732 $ 67,175 18% Use of Reserves $ - $ 90,608 $ 80,140 $ 179,338 $ 88,730 98% Capital Expenses $ - $ 90,608 $ 80,140 $ 179,338 $ 88,730 98% Arbor Daze: Revenues $ 60,009 $ 60,000 $ 60,000 $ 60,000 $ - 0% Operating Expenses $ 57,712 $ 55,000 $ 55,000 $ 55,000 $ - 0% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Texas Star Golf Course: Revenues $ 4,783,918 $ 4,453,840 $ 4,514,218 $ 3,826,012 $ (627,828) (14%) Operating Expenses $ 4,773,766 $ 4,451,178 $ 4,514,062 $ 3,826,012 $ (625,166) (14%) Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Texas Star Sports Complex Revenues $ 1,549,153 $ 1,480,288 $ 1,529,521 $ 1,508,580 $ 28,292 2% Operating Expenses $ 1,767,580 $ 1,442,983 $ 1,499,364 $ 1,480,613 $ 37,630 3% Use of Reserves $ 218,427 $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business enterprises where the intent of the government's council is that the costs of providing goods and services to the general public on a continuing basis can be financed or recovered primarily through user charges. The Service Center Fund is used to account for the maintenance of the City's motor vehicles. The Drainage Fund is used to account for the acquisition, operation, and maintenance of the city's municipal drainage utility system. The Recreation Class Fund is used to account for the operation of recreational programs, activities and special events offered to Euless citizens and other groups on a fee basis. The Arbor Daze Fund is used to account for expenses related to the annual festival, funded by sponsorships and booth rentals. The Texas Star Golf Course and Texas Star Sports Complex Funds are used to account for the operations and maintenance of these facilities which are supported primarily by user charges. 4-1

51 Special Revenue Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all Special Revenue Funds presented within the City of Euless' Annual Operating Budget. Proposed FY13 Budget to Special Revenue Actual Budget Estimated Budget FY14 Proposed Funds FY 12 FY 13 FY 13 FY 14 $ Diff % Diff. Hotel/Motel: Revenues $ 293,105 $ 280,150 $ 305,123 $ 305,120 $ 24,970 9% Operating Expenses $ 257,718 $ 277,810 $ 277,810 $ 304,165 $ 26,355 9% Use of Reserves $ - $ - $ - $ 55,398 $ 55,398 0% Capital Expenses $ 8,585 $ - $ - $ 55,398 $ 55,398 0% Juvenile Case: Revenues $ 77,645 $ 82,500 $ 86,685 $ 87,500 $ 5,000 6% Operating Expenses $ 57,995 $ 80,589 $ 80,589 $ 81,780 $ 1,191 1% EDC ½ Sales Tax: Revenues $ 3,759,124 $ 3,713,616 $ 4,020,258 $ 4,100,532 $ 386,916 10% Operating Expenses $ 3,053,711 $ 3,514,626 $ 3,500,994 $ 4,048,832 $ 534,206 15% Use of Reserves $ - $ 694,304 $ 374,442 $ 889,809 $ 195,505 28% Capital Expenses $ 202,720 $ 694,304 $ 374,442 $ 889,809 $ 195,505 28% CCPD ¼ Sales Tax: Revenues $ 1,827,268 $ 1,782,590 $ 1,973,093 $ 1,969,802 $ 187,212 11% Operating Expenses $ 1,595,603 $ 1,780,291 $ 1,780,291 $ 1,958,433 $ 178,142 10% Use of Reserves $ - $ 110,534 $ 110,534 $ 261,606 $ 151, % Capital Expenses $ 151,542 $ 110,534 $ 110,534 $ 261,606 $ 151, % Police Seized Assets Fund: Revenues $ - $ 263,970 $ 2,763,970 $ - $ (263,970) (100%) Operating Expenses $ - $ 263,970 $ 63,345 $ 271,234 $ 7,264 3% Use of Reserves $ - $ - $ - $ 1,717,837 $ 1,717,837 0% Capital Expenses $ - $ - $ - $ 1,446,603 $ 1,446,603 0% Police Drug Fund Revenues $ 28,293 $ 1,000 $ 1,000 $ 1,000 $ - 0% Operating Expenses $ 39,896 $ 500 $ 58,172 $ 1,000 $ % Use of Reserves $ 111,657 $ - $ 57,172 $ - $ - 0% Capital Expenses $ 100,054 $ - $ - $ - $ - 0% Public Safety Special Revenue Revenues $ 158,126 $ 104,587 $ 104,587 $ 148,927 $ 44,340 42% Operating Expenses $ 144,547 $ 104,587 $ 104,587 $ 148,927 $ 44,340 42% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ 11,878 $ - $ - $ - $ - 0% Car Rental Tax: Revenues $ 12,962,260 $ 12,935,000 $ 13,462,531 $ 13,462,751 $ 527,751 4% Operating Expenses $ 10,148,941 $ 10,367,180 $ 10,682,815 $ 11,302,081 $ 934,901 9% Use of Reserves $ 2,670,410 $ 2,342,688 $ 1,975,432 $ 1,365,811 $ (976,877) (42%) Capital Expenses $ 5,483,729 $ 2,342,688 $ 1,975,432 $ 1,365,811 $ (976,877) (42%) Glade Parks TIRZ Revenues $ 54,683 $ 11,630 $ 11,315 $ 113,679 $ 102, % Operating Expenses $ 93,468 $ 11,630 $ 11,315 $ 113,679 $ 102, % Glade Parks PID Revenues $ 2,979 $ 219,994 $ 112,736 $ 728,679 $ 508, % Operating Expenses $ 2,979 $ 228,364 $ 228,679 $ 127,565 $ (100,799) (44%) Use of Reserves $ - $ 8,370 $ 115,943 $ - $ (8,370) (100%) Cable PEG Fund: Revenues $ 161,955 $ - $ 61,000 $ 60,000 $ 60,000 0% Operating Expenses $ 3,352 $ - $ - $ 60,000 $ 60,000 0% 4-2

52 Special Revenue funds are used for specific revenues that are legally restricted to expenditures for particular purposes. The Hotel/Motel Fund is used to account for occupancy tax revenues from area hotels. Expenses are dedicated primarily for the promotion and advertisement of the City of Euless. The Juvenile Case Fund is used to account for court fees collected. Expenses are dedicated primarily to personnel and operating costs required to process juvenile cases. The EDC ½ Sales Tax Fund is used to account for the ½ sales tax revenues. Expenses are dedicated to parks, library, recreational, and economic development activities within the City of Euless. The Crime Control and Prevention District (CCPD) ¼ Sales Tax Fund is used to account for ¼ sales tax revenues. Expenses are dedicated to additional personnel, crime prevention programs, and equipment for the Euless Police Department. The Police Seized Asset Fund is used to account for proceeds from sale of seized assets which are dedicated to police expenditures. The Police Drug Fund is used to account for proceeds from sale of assets seized in connection with drug arrests. Expenses are dedicated solely for police department expenditures. Only interest earnings and overtime cost are budgeted due to the volatility and unpredictable nature in asset confiscation. Public Safety Special Revenue Fund is used to account for grant funds and other restricted revenues received by both police and fire. Expenses must be spent in accordance with the grant provisions. The Car Rental Tax Fund is used to account for the 5% tax charged on any short-term motor vehicle rental. Expenses may be dedicated to operations, debt avoidance/reduction and capital expenditures. These revenues are shared equally between the cities of Dallas, Fort Worth, and Euless. The Glade Parks Tax Increment Reinvestment Zone (TIRZ) Fund is used to account for new revenues generated from increased values of properties located within the Zone, based on the percentage pledged by each participating taxing entity. Expenses are used for the repayment of the related infrastructure cost. The Glade Parks Public Improvement District (PID) Fund is used to account for assessments levied upon properties within the district boundaries. Expenses are used for the repayment of debt issued to fund public improvements within the district. The district will only assess property owners for the portion of the debt payment not covered with resources The Cable PEG Fund is used to account for a 1% fee collected from cable channel providers for expansion of the City's public, educational, and governmental channel. 4-3

53 SHORT-TERM MOTOR VEHICLE RENTAL TAX Monthly Monthly YTD Increase/ % of % of (Decrease) Change Change Month Monthly YTD Monthly YTD Monthly YTD Monthly YTD from PY from PY from PYTD Oct $ 983,366 $ 983,366 $ 975,773 $ 975,773 $ 1,015,306 $ 1,015,306 $ 1,147,311 $ 1,147,311 $ 132,005 13% 13% Nov $ 917,231 $ 1,900,597 $ 987,532 $ 1,963,305 $ 1,083,338 $ 2,098,644 $ 1,040,814 $ 2,188,125 $ (42,524) (4%) 4% Dec $ 1,067,811 $ 2,968,408 $ 1,113,893 $ 3,077,198 $ 1,185,425 $ 3,284,069 $ 1,185,578 $ 3,373,703 $ 153 0% 3% Jan $ 920,888 $ 3,889,296 $ 1,003,168 $ 4,080,366 $ 1,063,410 $ 4,347,479 $ 1,142,533 $ 4,516,236 $ 79,123 7% 4% Feb $ 851,008 $ 4,740,304 $ 895,614 $ 4,975,980 $ 967,331 $ 5,314,809 $ 999,745 $ 5,515,981 $ 32,414 3% 4% Mar $ 777,408 $ 5,517,712 $ 838,562 $ 5,814,543 $ 874,864 $ 6,189,673 $ 1,000,143 $ 6,516,124 $ 125,279 14% 5% Apr $ 910,102 $ 6,427,814 $ 1,061,349 $ 6,875,892 $ 991,598 $ 7,181,272 $ 1,067,951 $ 7,584,075 $ 76,353 8% 6% May $ 942,611 $ 7,370,425 $ 1,074,285 $ 7,950,177 $ 1,155,047 $ 8,336,318 $ 1,210,598 $ 8,794,673 $ 55,551 5% 5% Jun $ 1,051,577 $ 8,422,002 $ 1,071,267 $ 9,021,443 $ 1,116,913 $ 9,453,231 $ 1,190,893 $ 9,985,566 $ 73,980 7% 6% Jul $ 1,026,563 $ 9,448,565 $ 1,073,273 $ 10,094,717 $ 1,176,202 $ 10,629,433 $ 1,240,280 $ 11,225,846 $ 64,078 5% 6% Aug $ 986,108 $ 10,434,674 $ 1,152,135 $ 11,246,851 $ 1,152,604 $ 11,782,037 Sep $ 983,354 $ 11,418,028 $ 1,075,720 $ 12,322,572 $ 1,062,366 $ 12,844,403 AVG: $ 951,502 AVG: $ 1,026,881 AVG: $ 1,070,367 AVG: $ 1,122,585 HI: $ 1,067,811 HI: $ 1,152,135 HI: $ 1,185,425 HI: $ 1,240,280 LO: $ 777,408 LO: $ 838,562 LO: $ 874,864 LO: $ 999, $1.40 $1.20 $1.00 MOTOR VEHICLE RENTAL TAX REVENUES Millions $0.80 $0.60 $0.40 $0.20 $ This 5% tax is imposed only on the short-term rental of self-propelled motor vehicles including passenger cars, vans, sports utility vehicles, and light trucks. The tax is not imposed on trailers or trucks having a manufacturer's rating of more than one-half ton. The tax was effective February 1, Of the amount collected, two-thirds is due to Dallas and Ft. Worth.

54 City of Euless Summary of ½ EDC Sales Tax Mo % of Projected % of % of % of % of Change Over/(Under) Monthly YTD Total Monthly YTD Total Monthly YTD Total Monthly YTD Projected from PY Projected Budget $ 3,710,116 Oct $ 233,775 $ 233,775 8% $ 254,914 $ 254,914 8% $ 274,244 $ 274,244 7% $ 312,599 $ 312,599 8% 13.99% $ 4,114,764 $ 404,648 Nov $ 278,794 $ 512,570 17% $ 304,501 $ 559,415 17% $ 339,525 $ 613,770 17% $ 344,075 $ 656,674 17% 1.34% $ 3,901,181 $ 191,065 Dec $ 211,947 $ 724,516 24% $ 243,310 $ 802,725 25% $ 270,583 $ 884,352 24% $ 342,836 $ 999,510 24% 26.70% $ 4,129,728 $ 419,612 Jan $ 226,799 $ 951,315 31% $ 237,863 $ 1,040,588 32% $ 267,692 $ 1,152,045 31% $ 287,844 $ 1,287,354 31% 7.53% $ 4,093,257 $ 383,141 Feb $ 304,588 $ 1,255,903 41% $ 316,164 $ 1,356,752 42% $ 327,740 $ 1,479,785 40% $ 382,450 $ 1,669,803 41% 16.69% $ 4,102,123 $ 392,007 Mar $ 217,550 $ 1,473,454 48% $ 244,793 $ 1,601,544 49% $ 256,529 $ 1,736,314 47% $ 297,446 $ 1,967,249 48% 15.95% $ 4,106,206 $ 396,090 Apr $ 189,836 $ 1,663,290 54% $ 212,743 $ 1,814,287 56% $ 273,177 $ 2,009,491 54% $ 295,108 $ 2,262,357 55% 8.03% $ 4,124,881 $ 414,765 May $ 335,650 $ 1,998,939 65% $ 334,494 $ 2,148,781 66% $ 374,508 $ 2,383,999 64% $ 372,433 $ 2,634,789 65% (0.55%) $ 4,052,727 $ 342,611 Jun $ 259,467 $ 2,258,407 74% $ 265,343 $ 2,414,125 74% $ 291,527 $ 2,675,526 72% $ 325,092 $ 2,959,881 73% 11.51% $ 4,054,505 $ 344,389 Jul $ 249,854 $ 2,508,261 82% $ 247,202 $ 2,661,326 81% $ 353,864 $ 3,029,390 82% $ 331,454 $ 3,291,334 82% (6.33%) $ 4,035,741 $ 325,625 Aug $ 311,817 $ 2,820,078 92% $ 337,741 $ 2,999,067 92% $ 370,405 $ 3,399,795 92% Sep $ 250,381 $ 3,070, % $ 269,142 $ 3,268, % $ 309,122 $ 3,708, % AVG: $ 255,872 AVG: $ 272,351 AVG: $ 309,076 AVG: $ 329,133 HI: $ 335,650 HI: $ 337,741 HI: $ 374,508 HI: $ 382,450 LO: $ 189,836 LO: $ 212,743 LO: $ 256,529 LO: $ 287, $450,000 $400,000 ½ EDC Sales Tax Revenue $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $- Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Months

55 City of Euless ¼ CCPD Sales Tax Mo % of Projected % of % of % of % of Change Over/(Under) Monthly YTD Total Monthly YTD Total Monthly YTD Total Monthly YTD Projected from PY Projected Budget $ 1,782,440 Oct $ 112,841 $ 112,841 8% $ 115,185 $ 115,185 7% $ 136,582 $ 136,582 8% 151, , % 10.94% $ 2,042,806 $ 260,366 Nov $ 119,438 $ 232,279 17% $ 147,649 $ 262,834 17% $ 168,458 $ 305,040 17% 171, , % 2.07% $ 1,932,050 $ 149,610 Dec $ 103,967 $ 336,246 24% $ 125,706 $ 388,539 25% $ 133,288 $ 438,328 24% 169, , % 27.49% $ 2,022,005 $ 239,565 Jan $ 105,008 $ 441,253 31% $ 118,145 $ 506,684 32% $ 131,629 $ 569,957 32% 141, , % 7.49% $ 1,998,047 $ 215,607 Feb $ 136,378 $ 577,631 41% $ 154,177 $ 660,862 42% $ 161,417 $ 731,374 40% 180, , % 11.91% $ 1,983,663 $ 201,223 Mar $ 101,467 $ 679,098 48% $ 109,558 $ 770,420 49% $ 124,842 $ 856,216 47% 151, , % 21.74% $ 2,014,503 $ 232,063 Apr $ 91,931 $ 771,029 55% $ 102,336 $ 872,755 55% $ 134,343 $ 990,559 55% 144,443 1,111, % 7.52% $ 2,022,593 $ 240,153 May $ 139,244 $ 910,272 65% $ 159,558 $ 1,032,313 65% $ 170,264 $ 1,160,823 64% 184,006 1,295, % 8.07% $ 2,002,165 $ 219,725 Jun $ 122,220 $ 1,032,493 74% $ 129,799 $ 1,162,112 73% $ 142,958 $ 1,303,781 72% 160,385 1,456, % 12.19% $ 2,000,926 $ 218,486 Jul $ 117,523 $ 1,150,016 82% $ 121,052 $ 1,283,165 81% $ 171,675 $ 1,475,456 82% 163,224 1,619, % (4.92%) $ 1,990,700 $ 208,260 Aug $ 135,846 $ 1,285,862 92% $ 164,608 $ 1,447,773 92% $ 182,759 $ 1,658,215 92% Sep $ 118,045 $ 1,403, % $ 134,107 $ 1,581, % $ 150,033 $ 1,808, % AVG: $ 116,992 AVG: $ 131,823 AVG: $ 150,687 AVG: 161,956 HI: $ 139,244 HI: $ 164,608 HI: $ 182,759 HI: 184,006 LO: $ 91,931 LO: $ 102,336 LO: $ 124,842 LO: 141, $200,000 $180,000 ¼ CCPD Sales Tax Revenue $160,000 $140,000 $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 $- Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep

56 Internal Service Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all Internal Service Funds presented within the City of Euless' Annual Operating Budget. Proposed FY13 Budget to Internal Service Actual Budget Estimated Budget FY14 Proposed Funds FY 12 FY 13 FY 13 FY 14 $ Diff % Diff. Equipment Replacement: Revenue $ 742,935 $ 923,295 $ 923,295 $ 1,045,576 $ 122,281 13% Operating Expenses $ 828,971 $ 1,139,164 $ 1,139,164 $ 1,462,300 $ 323,136 28% Use of Excess Reserves $ 86,036 $ 215,869 $ 215,869 $ 416,724 $ 200,855 0% Insurance: Revenue $ 4,907,318 $ 5,499,331 $ 5,499,331 $ 6,006,016 $ 506,685 9% Operating Expenses $ 5,096,935 $ 5,481,027 $ 5,481,027 $ 5,996,239 $ 515,212 9% Use of Reserves $ 189,617 $ 50,000 $ - $ 100,000 $ 50, % Capital Expenses $ - $ 50,000 $ - $ 100,000 $ 50, % Risk/WC Management: Revenue $ 800,852 $ 811,794 $ 811,794 $ 813,722 $ 1,928 0% Operating Expenses $ 642,058 $ 792,657 $ 792,657 $ 804,421 $ 11,764 1% Use of Reserves $ - $ 175,000 $ - $ 300,910 $ 125,910 72% Capital Expenses $ - $ 175,000 $ - $ 300,910 $ 125,910 72% Internal Service funds are used to account for the financing of goods or services provided by one department to other departments of the government and to other government units, on a cost reimbursement basis. The Equipment Replacement Fund is used to account for the accumulation of funds from user departments. Expenses are dedicated to replacement of existing equipment and motor vehicles. The Insurance Fund is used to account for both city and employee premiums. Expenses are dedicated to employees' health, dental, and prescription claims. The Risk Management Fund is used to account for the program(s) used for worker's compensation, general liability, and property claims. 4-7

57 Insurance & Benefits FY Revenues: City Contribution For Employees and Dependents $ 4,318,600 Employee Contribution Employee/Retiree Contribution $ 1,677,416 Interest Income $ 10,000 Total Revenues $ 6,006,016 Expenses: Operating Expenses Operations $ 104,430 Claims $ 3,885,901 Prescription Claims $ 888,085 Re-Insurance Fee $ 428,920 Insurance Services $ 270,663 Wellness Programs $ 18,240 OPEB Trust Contribution $ 400,000 Total Operating Expenses $ 5,996,239 Net Operating Revenues and Expenses $ 9,777 Proposed Capital Expenses Capital Carryover $ 50,000 Recommended Capital Expenses $ 50,000 Total Proposed Capital Expenses $ 100,000 Total Expenses in Excess of Revenues $ (90,223) * Reserves - Health FY05 $ 1,021,884 FY06 $ 1,872,555 FY07 $ 2,814,413 FY08 $ 3,523,091 FY09 $ 3,394,412 FY10 $ 2,565,882 FY11 $ 2,877,946 FY12 $ 2,688,329 FY13 (estimated) $ 2,706,633 FY13 (projected) $ 2,616,410 Goal $ 2,204,698 * Proposed Use Of Reserves 4-8

58 Revenues: Risk Management & Workers' Comp FY Transfers General $ 225,000 Water & Wastewater $ 225,000 Interest Income $ 1,200 Charges Workers' Comp $ 351,941 Employee Assistance $ 10,581 Total Revenues $ 813,722 Expenses: Operating Expenses Risk Management $ 427,071 Worker's Compensation $ 377,350 Total Operating Expenses $ 804,421 Net Operating Revenues and Expenses $ 9,301 Proposed Capital Expenses Capital Carryover $ 175,000 Recommended Capital Expenses $ 125,910 Total Proposed Capital Expenses $ 300,910 Total Expenses in Excess of Revenues $ (291,609) * Reserves FY05 $ 760,033 FY06 $ 923,433 FY07 $ 1,028,036 FY08 $ 1,078,099 FY09 $ 1,352,720 FY10 $ 1,043,561 FY11 $ 1,008,222 FY12 $ 1,167,779 FY13 (estimated) $ 1,186,916 FY14 (projected) $ 895,307 Goal $ 600,000 *Proposed Use Of Reserves 4-9

59 Debt Service Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all Debt Service Funds presented within the City of Euless' Annual Operating Budget. Proposed FY13 Budget to Debt Service Actual Budget Estimated Budget FY14 Proposed Funds FY 12 FY 13 FY 13 FY 14 $ Diff % Diff. General Obligation Debt Revenues $ 9,791,755 $ 3,489,884 $ 4,733,417 $ 3,429,336 $ (60,548) (2%) Operating Expenses $ 9,676,469 $ 3,603,384 $ 4,817,830 $ 3,552,787 $ (50,597) (1%) Use of Reserves $ 18,547 $ 113,500 $ 84,413 $ 123,451 $ 9,951 9% Star Center Debt Revenues $ 714,746 $ 710,478 $ 710,228 $ 713,265 $ 2,787 0% Operating Expenses $ 714,773 $ 710,658 $ 710,658 $ 713,915 $ 3,257 0% Use of Reserves $ 27 $ 180 $ 430 $ 650 $ % EDC Debt Service Revenues $ 4,718,798 $ 901,914 $ 901,914 $ 904,615 $ 2,701 0% Operating Expenses $ 4,718,830 $ 901,914 $ 901,914 $ 904,615 $ 2,701 0% Use of Reserves $ 32 $ - $ - $ - $ - 0% Water & Wastewater Debt Revenues $ 428,272 $ 401,998 $ 401,998 $ 528,701 $ 126,703 32% Operating Expenses $ 413,840 $ 401,998 $ 401,998 $ 528,701 $ 126,703 32% Use of Reserves $ - $ - $ - $ - $ - 0% Texas Star Sports Complex Debt Revenues $ 163,644 $ 164,188 $ 164,188 $ 163,900 $ (288) (0%) Operating Expenses $ 163,119 $ 164,188 $ 159,505 $ 163,900 $ (288) (0%) Use of Reserves $ - $ - $ - $ - $ - 0% Texas Star Golf Course Debt Revenues $ 685,382 $ 683,613 $ 682,374 $ 610,250 $ (73,363) (11%) Operating Expenses $ 683,948 $ 683,612 $ 682,701 $ 610,250 $ (73,362) (11%) Use of Reserves $ - $ - $ 327 $ - $ - 0% Debt Service funds are used to account for the repayment of General Obligation Bonds, Certificates of Obligation, Taxable Bonds, and Revenue Supported Bonds. These Bonds represent direct and special obligations of the City. The G.O Debt Service Fund is used to account for the collection of a continuing ad valorem tax levied by the City. Expenses are dedicated to the payment of principal and interest on General Obligation Bonds, General Obligation Refunding Bonds, and Certificates of Obligation. The Star Center Debt Fund is used to account for monthly lease payments on the Dr. Pepper Stars Centre. Expenses are dedicated to annual debt service requirements. The EDC Debt Service Fund is used to account for pledged revenues, which includes the proceeds of a ½ sales and use tax levied within the City. Expenses are dedicated to the sole benefit of the Euless Development Corporation obligations. The Water & Wastewater Debt Service Fund is used to account for a pledge of the surplus net revenues of the City's Waterworks and Sewer System. Expenses are dedicated to payment of annual debt service requirements. The Texas Star Sports Complex Debt Service Fund is used to account for a pledge of the surplus net revenues derived from the operation and ownership of the Softball World complex and The Parks At Texas Star. Expenses are dedicated to payment of annual debt service requirements. The Golf Course Debt Service Fund is used to account for a pledge of the surplus net revenues derived from the operation and ownership of the Texas Star Golf Course. Expenses are dedicated to payment of annual debt service requirements. 4-10

60 Capital and Supplemental Requests By Fund Dept. Fund Division Program Description Program Type Program Cost Totals Dept. Ranking CMO Ranking 71 Non-Departmental Car Rental Non-Departmental Special Legal Fund Capital $ 200,000 $ 200, Non-Departmental Car Rental Non-Departmental Relocation Services Capital $ 200,000 $ 400, Non-Departmental Car Rental Non-Departmental County Overlay Capital $ 300,000 $ 700, Non-Departmental Car Rental Non-Departmental Transfer to Street CIP Capital $ 189,786 $ 889, Non-Departmental Car Rental Car Rental CIP Transfer to Car Rental CIP Capital $ 117,000 $ 1,006, Finance General Administration Copier Capital $ 11,000 $ 11, Fire General EMS/Suppression SCBA Replacement Capital $ 125,000 $ 136, Fire General EMS/Suppression Lifepak 15 Heart Monitor Defibrillators (Phase 2 of 3) Capital $ 124,994 $ 260, Fire General EMS/Suppression Reserve Truck Equipment Package Capital $ 35,467 $ 296, Fire General EMS/Suppression Treadmills (final phase) Capital $ 15,000 $ 311, Fire General EMS/Suppression Hand Tool Replacements Capital $ 22,255 $ 333, Fire General EMS/Suppression Weight Training Equipment Capital $ 12,000 $ 345, Info Svcs General Info Svcs Hardware/Software Replacement - GF Capital $ 104,380 $ 450, Info Svcs General Info Svcs Court Technology Capital $ 81,220 $ 531, Info Svcs General Info Svcs Document Imaging System Capital $ 104,877 $ 636, Info Svcs General Info Svcs IPad-Fire Marshall Capital $ 2,275 $ 638, Info Svcs General Info Svcs IPads-Facilities (4) Capital $ 5,500 $ 643, PACS General Sr Citizen Ctr Security Camera System for Senior Center Capital $ 8,144 $ 652, PACS General Sr Citizen Ctr Cardio Equipment for Senior Center Capital $ 29,938 $ 682, Fleet & Facility General Facility HVAC-Package Unit Replacements (year 2 of 3) Capital $ 68,000 $ 750, Fleet & Facility General Facility Gym Light Replacement Capital $ 12,500 $ 762, Fleet & Facility General Facility Carpet Replacement-PACS Building Capital $ 16,500 $ 779, Fleet & Facility General Facility Animal Shelter-Repaint Kennels and Associated Rooms Capital $ 8,000 $ 787, Fleet & Facility General Facility EFLC-Front Exterior Canopy Liner Capital $ 28,000 $ 815, Police General Patrol Division Local S.T.E.P. Capital $ 50,000 $ 865, Public Works General Street Maintenance Street Zipper Capital $ 130,000 $ 995, Info Svcs General Info Svcs Police Hardware-Virtual Storage Capital $ 32,602 $ 1,027, Info Svcs General Info Svcs Data Encryption Software AS/400 Capital $ 7,700 $ 1,035, Police General Administration Part-Time Court Officer Capital $ 16,000 $ 1,051, Fleet & Facility General Facility Part-Time Building Custodian Capital $ 20,000 $ 1,071, Non-Departmental General Non-Departmental Retirements Capital $ 225,000 $ 1,296, Fire General EMS/Suppression Overtime Capital $ 25,000 $ 1,321, Non-Departmental General Non-Departmental City's Match for Tarrant County Home Program/CPR Capital $ 75,000 $ 1,396, Non-Departmental General Non-Departmental Street Overlay Capital $ 300,000 $ 1,696, Non-Departmental General Non-Departmental Radio Lease Payment (Year 4 of 5) Capital $ 98,000 $ 1,794, Non-Departmental General General CIP ADA Facility Improvements Capital $ 50,000 $ 1,844, Fire General Fire Marshall Storage Building Capital $ 4,799 $ 1,849, Library General Library Smart Board System Capital $ 6,200 $ 1,855, Fleet & Facility General Facility Waste Oil Shop Heaters Capital $ 22,500 $ 1,877, Police General Service Motorola Radio System (Year 1 of 10) Capital $ 167,923 $ 2,045, Fleet & Facility General Fleet/Facility Full-Time Office/Clerical Worker (½ of cost) Supplemental $ 25,365 $ 25, PACS Hotel/Motel Hotel/Motel Security Camera System for Museum Capital $ 6,398 $ 6, PACS Hotel/Motel Hotel/Motel Tourism Brochure Distribution Program Capital $ 9,000 $ 15, Hotel/Motel Hotel/Motel Conference Center Improvements Capital $ 40,000 $ 55,398 1

61 Capital and Supplemental Requests By Fund Dept. Fund Division Program Description Program Type Program Cost Totals Dept. Ranking CMO Ranking 2 Planning EDC Planning Planning Consultants Capital $ 200,000 $ 200, Planning EDC Planning Aerial Mural Capital $ 3,150 $ 203, Info Svcs EDC Info Svcs Hardware/Software Replacement - EDC Capital $ 5,868 $ 209, PACS EDC Parks Heritage Park Painting Capital $ 7,500 $ 216, PACS EDC Parks Lights-Villages of Bear Creek Parking Lot (Dog Park) Capital $ 7,000 $ 223, Non-Departmental EDC Parks Parks Upgrades Capital $ 200,000 $ 423, Library EDC Library Library Furnishings Capital $ 14,011 $ 437, Library EDC Library Security Camera System Upgrade Capital $ 5,970 $ 443, Fleet & Facility EDC Facility Library AV System Replacement Capital $ 11,500 $ 454, Fleet & Facility EDC Facility Library Entrance Wall Paper Capital $ 8,800 $ 463, PACS EDC Recreation Portable Pickle Ball Court Capital $ 10,000 $ 473, Fleet & Facility EDC Facility Decorative Light Fixture Replacement-McCormick Park Capital $ 68,500 $ 542, Police CCPD Administration Security Upgrade for Police Facility Capital $ 76,000 $ 76, Police CCPD Administration Part-Time Detention PSO Capital $ 71,500 $ 147, Police CCPD Administration Police Equipment Capital $ 28,145 $ 175, Police CCPD Administration Jail Appliances Capital $ 25,148 $ 200, Police CCPD Service Part-Time Dispatcher Capital $ 46,080 $ 246, Police CCPD Detention Jail Tower Control Room Furniture Capital $ 14,733 $ 261, Police CCPD Patrol Division Regional SWAT Team Training Supplemental $ 16,500 $ 16, Insurance Insurance Insurance Employee Health Clinic Interior Finish Out Capital $ 50,000 $ 50, Fleet & Facility Risk Facility Greenhouse-Replacement of Exterior Covering Capital $ 24,500 $ 24, Fleet & Facility Risk Facility Roof Repairs Capital $ 18,500 $ 43, Police Risk Administration Weather Station with Lightning Package Capital $ 59,910 $ 102, Fleet & Facility Risk Facility Roof Consultant Capital $ 23,000 $ 125, PACS Rec. Special Fund Recreation Cardio and Weight Equipment Capital $ 52,555 $ 52, PACS Rec. Special Fund Recreation Playbook Printing and Mailing Capital $ 35,000 $ 87, PACS Rec. Special Fund Recreation Fitness on Demand Capital $ 11,783 $ 99, PACS Rec. Special Fund Recreation Arbor Daze Capital $ 60,000 $ 159, PACS Rec. Special Fund Recreation Concert Series Capital $ 20,000 $ 179, Non-Departmental TSGC Reserve TSGC Miscellaneous Golf Improvements Capital $ 20,000 $ 20, Info Svcs W&WW Info Svcs Hardware/Software Replacement - W/WW Capital $ 106,580 $ 106, Info Svcs W&WW Info Svcs Surveillance Equipment-Public Works Capital $ 25,000 $ 131, Public Works W&WW Water Production SCADA System Replacement Capital $ 100,000 $ 231, Public Works W&WW WW Treatment Digital Gator Cam Capital $ 12,000 $ 243, Fleet & Facility W&WW Fleet Fuel Contingency Capital $ 150,000 $ 393, Fleet & Facility Service Center Fleet Metal Lathe/Vertical Mill Replacement Capital $ 5,800 $ 5, Fleet & Facility Service Center Fleet Unleaded Fuel Dispenser Capital $ 9,100 $ 14, Fleet & Facility Service Center Fleet Shop Equipment Capital $ 3,500 $ 18, Fleet & Facility W&WW Fleet/Facility Full-Time Office/Clerical Worker (½ of cost) Supplemental $ 25,365 $ 25, Non-Departmental Drainage Utility Fund Non-Departmental Transfer to Drainage CIP Capital $ 25,000 $ 25,000 1

62 5-3 Capital and Supplemental Requests By Department Dept. Fund Division Program Description Program Type Program Cost Totals Dept. Ranking 1 Finance General Administration Copier Capital $ 11,000 $ 11, Planning EDC Planning Planning Consultants Capital $ 200,000 $ 200, Planning EDC Planning Aerial Mural Capital $ 3,150 $ 203, Library EDC Library Library Furnishings Capital $ 14,011 $ 14, Library EDC Library Security Camera System Upgrade Capital $ 5,970 $ 19, Library General Library Smart Board System Capital $ 6,200 $ 26, Fire General EMS/Suppression SCBA Replacement Capital $ 125,000 $ 125, Fire General EMS/Suppression Lifepak 15 Heart Monitor Defibrillators (Phase 2 of 3) Capital $ 124,994 $ 249, Fire General EMS/Suppression Overtime Capital $ 25,000 $ 274, Fire General EMS/Suppression Reserve Truck Equipment Package Capital $ 35,467 $ 310, Fire General EMS/Suppression Treadmills (final phase) Capital $ 15,000 $ 325, Fire General EMS/Suppression Hand Tool Replacements Capital $ 22,255 $ 347, Fire General EMS/Suppression Weight Training Equipment Capital $ 12,000 $ 359, Fire General Fire Marshall Storage Building Capital $ 4,799 $ 364, Info Svcs General Info Svcs Hardware/Software Replacement - GF Capital $ 104,380 $ 104, Info Svcs General Info Svcs Court Technology Capital $ 81,220 $ 185, Info Svcs General Info Svcs Document Imaging System Capital $ 104,877 $ 290, Info Svcs General Info Svcs IPad-Fire Marshall Capital $ 2,275 $ 292, Info Svcs General Info Svcs IPads-Facilities (4) Capital $ 5,500 $ 298, Info Svcs W&WW Info Svcs Hardware/Software Replacement - W/WW Capital $ 106,580 $ 404, Info Svcs General Info Svcs Police Hardware-Virtual Storage Capital $ 32,602 $ 437, Info Svcs General Info Svcs Data Encryption Software AS/400 Capital $ 7,700 $ 445, Info Svcs W&WW Info Svcs Surveillance Equipment-Public Works Capital $ 25,000 $ 470, Info Svcs EDC Info Svcs Hardware/Software Replacement - EDC Capital $ 5,868 $ 476, PACS EDC Recreation Portable Pickle Ball Court Capital $ 10,000 $ 10, PACS Rec. Special Fund Recreation Cardio and Weight Equipment Capital $ 52,555 $ 62, PACS Rec. Special Fund Recreation Playbook Printing and Mailing Capital $ 35,000 $ 97, PACS General Sr Citizen Ctr Security Camera System for Senior Center Capital $ 8,144 $ 105, PACS General Sr Citizen Ctr Cardio Equipment for Senior Center Capital $ 29,938 $ 135, PACS Rec. Special Fund Recreation Fitness on Demand Capital $ 11,783 $ 147, PACS EDC Parks Heritage Park Painting Capital $ 7,500 $ 154, PACS Rec. Special Fund Recreation Arbor Daze Capital $ 60,000 $ 214, PACS Rec. Special Fund Recreation Concert Series Capital $ 20,000 $ 234, PACS EDC Parks Lights-Villages of Bear Creek Parking Lot (Dog Park) Capital $ 7,000 $ 241, PACS Hotel/Motel Hotel/Motel Security Camera System for Museum Capital $ 6,398 $ 248, PACS Hotel/Motel Hotel/Motel Tourism Brochure Distribution Program Capital $ 9,000 $ 257, Fleet & Facility General Facility HVAC-Package Unit Replacements (year 2 of 3) Capital $ 68,000 $ 68, Fleet & Facility General Facility Gym Light Replacement Capital $ 12,500 $ 80, Fleet & Facility General Facility Carpet Replacement-PACS Building Capital $ 16,500 $ 97, Fleet & Facility EDC Facility Decorative Light Fixture Replacement-McCormick Park Capital $ 68,500 $ 165, Fleet & Facility Risk Facility Greenhouse-Replacement of Exterior Covering Capital $ 24,500 $ 190, Fleet & Facility Risk Facility Roof Repairs Capital $ 18,500 $ 208, Fleet & Facility General Facility Animal Shelter-Repaint Kennels and Associated Rooms Capital $ 8,000 $ 216, Fleet & Facility General Facility Waste Oil Shop Heaters Capital $ 22,500 $ 239, Fleet & Facility General Facility EFLC-Front Exterior Canopy Liner Capital $ 28,000 $ 267, Fleet & Facility EDC Facility Library AV System Replacement Capital $ 11,500 $ 278, Fleet & Facility EDC Facility Library Entrance Wall Paper Capital $ 8,800 $ 287, Fleet & Facility Risk Facility Roof Consultant Capital $ 23,000 $ 310, CMO Ranking

63 Capital and Supplemental Requests By Department Dept. Fund Division Program Description Program Type Program Cost Totals Dept. Ranking 49 Fleet & Facility W&WW Fleet Fuel Contingency Capital $ 150,000 $ 460, Fleet & Facility Service Center Fleet Shop Equipment Capital $ 3,500 $ 463, Fleet & Facility Service Center Fleet Unleaded Fuel Dispenser Capital $ 9,100 $ 472, Fleet & Facility Service Center Fleet Metal Lathe/Vertical Mill Replacement Capital $ 5,800 $ 478, Fleet & Facility General Facility Part-Time Building Custodian Capital $ 20,000 $ 498, Fleet & Facility General Fleet/Facility Full-Time Office/Clerical Worker (½ of cost) Supplemental $ 25,365 $ 524, Fleet & Facility W&WW Fleet/Facility Full-Time Office/Clerical Worker (½ of cost) Supplemental $ 25,365 $ 549, Police General Service Motorola Radio System (Year 1 of 10) Capital $ 167,923 $ 167, Police CCPD Administration Security Upgrade for Police Facility Capital $ 76,000 $ 243, Police General Patrol Division Local S.T.E.P. Capital $ 50,000 $ 293, Police CCPD Administration Part-Time Detention PSO Capital $ 71,500 $ 365, Police CCPD Administration Police Equipment Capital $ 28,145 $ 393, Police CCPD Administration Jail Appliances Capital $ 25,148 $ 418, Police CCPD Service Part-Time Dispatcher Capital $ 46,080 $ 464, Police Risk Administration Weather Station with Lightning Package Capital $ 59,910 $ 524, Police CCPD Detention Jail Tower Control Room Furniture Capital $ 14,733 $ 539, Police CCPD Patrol Division Regional SWAT Team Training Supplemental $ 16,500 $ 555, Police General Administration Part-Time Court Officer Capital $ 16,000 $ 571, CMO Ranking Public Works W&WW Water Production SCADA System Replacement Capital $ 100,000 $ 100, Public Works W&WW WW Treatment Digital Gator Cam Capital $ 12,000 $ 112, Public Works General Street Maintenance Street Zipper Capital $ 130,000 $ 242, Insurance Insurance Insurance Employee Health Clinic Interior Finish Out Capital $ 50,000 $ 50, Non-Departmental General Non-Departmental City's Match for Tarrant County Home Program/CPR Capital $ 75,000 $ 75, Non-Departmental Car Rental Non-Departmental Special Legal Fund Capital $ 200,000 $ 275, Non-Departmental General Non-Departmental Street Overlay Capital $ 300,000 $ 575, Non-Departmental Car Rental Non-Departmental Relocation Services Capital $ 200,000 $ 775, Non-Departmental General Non-Departmental Radio Lease Payment (Year 4 of 5) Capital $ 98,000 $ 873, Non-Departmental General Non-Departmental Retirements Capital $ 225,000 $ 1,098, Non-Departmental Car Rental Non-Departmental County Overlay Capital $ 300,000 $ 1,398, Non-Departmental Drainage Utility Fund Non-Departmental Transfer to Drainage CIP Capital $ 25,000 $ 1,423, Non-Departmental TSGC Reserve TSGC Miscellaneous Golf Improvements Capital $ 20,000 $ 1,443, Non-Departmental EDC Parks Parks Upgrades Capital $ 200,000 $ 1,643, Non-Departmental General General CIP ADA Facility Improvements Capital $ 50,000 $ 1,693, Hotel/Motel Hotel/Motel Conference Center Improvements Capital $ 40,000 $ 1,733, Non-Departmental Car Rental Non-Departmental Transfer to Street CIP Capital $ 189,786 $ 1,922, Non-Departmental Car Rental Car Rental CIP Transfer to Car Rental CIP Capital $ 117,000 $ 2,039,786 1

64 FY INFRASTRUCTURE PLAN STREET OVERLAY PLAN (CITY) Street overlay construction includes material and labor for sub grade repair, curb and gutter replacement (as needed), manhole and water valve adjustments, driveway approach repair (as needed) and other miscellaneous items associated with specific locations. The overlay list is re-evaluated each year to determine if adjustments to the plan are warranted based on unexpected pavement failures and street reconstruction due to unanticipated water main replacements. FY Westover Drive (Baze Road to Underwood) (Lawndale to Main) Buck Trail (Westover to Moss Hill) Moss Hill (Buck Trail to Knoll Trail) Underwood Ln (Westover to Moss Hill) Lawndale Ln (Westover to Moss Hill) Driskill Drive (Westover to Moss Hill) Knoll Trail (Westover to Canterbury) Jenny Lane Sprucewood Lane Kayli Lane STREET OVERLAY PLAN (COUNTY) The City of Euless partners with Tarrant County each year to overlay arterial and collector roadways. Tarrant County provides labor and equipment while the City of Euless provides traffic control and asphalt materials. The overlay list is re-evaluated each year to determine if adjustments to the plan are warranted based on unexpected pavement failures and street reconstruction due to unanticipated water main replacements. FY Trojan Trail FM 157 to Ector Midway Rd Ector to Main S Ector SH 10 to SH 183 N Ector SH 183 to Midway Drive 5-5

65 SIDEWALK PLAN Sidewalk construction includes material and labor for sidewalks, barrier free ramps where necessary, short pavestone retaining walls where necessary and other miscellaneous items that may exist at specific locations. FY Summit Ridge Trail Lake Estates to Trailwood Collins Dallas to Harwood Bayless Simmons to Norman STREET LIGHT PLAN The streetlight plan includes roadway illumination on arterial and collector streets to enhance pedestrian and vehicular safety during night and low light conditions. Street light installation may include underground installation of power sources to lights, concrete foundations and galvanized steel poles with cobra head high pressure sodium light fixtures. Where possible the use of existing power poles will be utilized to install cobra head high pressure sodium light fixtures. New and/or additional street lights on residential streets are not addressed or included in this plan. FY Aransas Drive Harwood Road to Ash Lane Marlene Westpark Way to HWY 10 SIGNAL PLAN The Traffic Signal Plan includes traffic signals and flashing school zone signs located throughout the City of Euless. The items included in the plan are upgrades to signal controllers, upgrades to signal heads, conversion of hardwired vehicle detection to video detection, replacement of antiquated flashers and other miscellaneous related items. FY Westpark HWY 10 - Add illuminated street name signs FM157 - Add illuminated street name signs FM157 - Add illuminated street name signs FM157 - Add illuminated street name signs 5-6

66 M E M O TO: FROM: Gary McKamie, City Manager Kyle McAdams, Fleet and Facility Administrator DATE: July 25, 2013 SUBJECT: Projected Equipment Replacement Fund Beginning working capital available as of October 1, 2012 $2,828,924 REVENUE: (1) 55% $866,630 (2) Transfer from Car Rental Tax Fund $28,665 (3) Salvage Sales (estimated) $25,000 (4) Interest $3,000 Total Revenues: $923,295 TOTAL FUNDS AVAILABLE $3,752,219 EXPENSES: (1) Replacement Vehicles $1,127,164 (2) Alternative Fuel Conversion $12,000 Total Expenses: $1,139,164 ESTIMATED ENDING BALANCE SEPTEMBER 30, 2013 $2,613,055 ESTIMATED REVENUE (1) 55% $942,906 (2) Transfer from Car Rental Tax Fund $74,670 (3) Salvage Sales (estimated) $25,000 (4) Interest $3,000 Total Revenues: $1,045,576 ESTIMATED TOTAL FUNDS AVAILABLE: $3,658,631 ESTIMATED EXPENSES: Replacement Vehicles $1,462,300 Total Expenses: $1,462,300 ESTIMATED ENDING BALANCE SEPTEMBER 30, 2014 $2,196,

67 City of Euless : Fleet Transfers Budget Year Annual Amount Department Name Account 100% Administration $1,736 $2,020 $2,367 $3,156 Police / Code Compliance $10,868 $12,646 $14,820 $19,760 Police / Administration $3,379 $3,932 $4,608 $6,144 Police / Patrol $154,506 $179,789 $210,690 $280,920 Police / C.I.D $22,701 $26,416 $30,956 $41,275 Police / Service $16,207 $18,859 $22,100 $29,467 Police / Detention $2,121 $2,468 $2,892 $3,856 Fire / Edu Prev / Marshall $9,213 $10,721 $12,563 $16,751 Fire / EMS / Suppression $192,407 $223,892 $262,373 $349,831 Facility Maintenance $12,658 $14,729 $17,261 $23,015 Planning $7,462 $8,683 $10,175 $13,567 Recreation $17,415 $20,265 $23,748 $31,664 Parks $85,046 $98,963 $115,972 $154,629 Environmental Health $7,150 $8,320 $9,750 $13,000 Streets $89,964 $104,685 $122,678 $163,571 Total General Fund: $632,833 $736,387 $862,954 $1,150,606 City Engineer $4,256 $4,952 $5,804 $7,738 Water Production $22,249 $25,890 $30,340 $40,453 Water Distribution $10,425 $12,131 $14,216 $18,955 Sewer & Treatment $29,782 $34,655 $40,612 $54,149 Total Water & Wastewater: $66,712 $77,629 $90,971 $121,295 EDC Parks $7,626 $8,874 $10,399 $13,865 Fleet Services $4,437 $5,163 $6,050 $8,067 Drainage Utility $2,234 $2,600 $3,046 $4,062 Texas Star Sports Complex $2,975 $3,462 $4,057 $5,409 Texas Star Golf Course $226,089 $263,085 $308,303 $411,071 City Total: $942,906 $1,097,200 $1,285,781 $1,714,

68 CITY OF EULESS: PROPOSED EQUIPMENT REPLACEMENTS FY CURRENT -- REPLACEMENT UNIT # YEAR VEHICLE TYPE DEPT. VEHICLE / EQUIPMENT NOTES COST PARIS EQUIPMENT TRAILER PARKS LIFE EXTENDED FY2013 TO FY2014 $ 4, FORD 3/4T PICKUP (BI-FUEL) PARKS $ 28, CHEVY C70 SINGLE DUMP PUBLIC WORKS LIFE EXTENDED FY2013 TO FY2014 $ 78, CASE LOADER / BACKHOE PUBLIC WORKS $ 118, FORD 3/4T PICKUP PUBLIC WORKS $ 31, FORD 3/4T PICKUP PUBLIC WORKS $ 29, FORD 3/4T PICKUP PUBLIC WORKS LIFE EXTENDED FY2013 TO FY2014 $ 29, CHEVY 3/4T PICKUP RECREATION LIFE EXTENDED FY2013 TO FY2014 $ 24, LADDER / PUMPER TRUCK FIRE SUPPRESSION 78+ QUINT / PUMPER - INITIAL PAYMENT $ 375, X FORD 1T / FRASER MICU FIRE - EMS REMOUNT MICU TO NEW CHASSIS $ 99,000 **** 2008 POLICE PATROL UNIT POLICE POLICE PATROL UNIT $ 33,000 **** 2008 POLICE PATROL UNIT POLICE POLICE PATROL UNIT $ 33,000 **** 2008 POLICE PATROL UNIT POLICE POLICE PATROL UNIT $ 33,000 **** 2009 POLICE PATROL UNIT POLICE POLICE PATROL UNIT $ 33,000 **** 2009 POLICE PATROL UNIT POLICE POLICE PATROL UNIT $ 33,000 PATROL VEHICLE EQUIPMENT POLICE REPLACEMENT OF VEHICLE EQUIPMENT $ 8,500 PATROL VEHICLE EQUIPMENT POLICE REPLACEMENT OF VEHICLE EQUIPMENT $ 8,500 PATROL VEHICLE EQUIPMENT POLICE REPLACEMENT OF VEHICLE EQUIPMENT $ 8,500 PATROL VEHICLE EQUIPMENT POLICE REPLACEMENT OF VEHICLE EQUIPMENT $ 8,500 PATROL VEHICLE EQUIPMENT POLICE REPLACEMENT OF VEHICLE EQUIPMENT $ 8,500 **** 0000 NEW UNIT TX STAR RIDING GREENS ROLLER $ 14,700 **** 0000 NEW EQUIPMENT TX STAR CUSTOM GREENS EQUIPMENT $ 30, RYAN CUTTER JR. SOD CUTTER TX STAR $ 5, TORO TOP DRESSER TX STAR $ 9, TORO GREENMASTER 3150 TX STAR $ 41, TORO GREENMASTER 3150 TX STAR $ 41, TORO REELMASTER 5410 TX STAR LIFE EXTENDED FY2013 TO FY2014 $ 61, TORO REELMASTER 5410 TX STAR LIFE EXTENDED FY2013 TO FY2014 $ 61, TORO GRN. MASTER ROTARY MOWER TX STAR $ 32, EZ-GO SHUTTLE CART TX STAR $ 7, KAWASAKI MULE TX STAR $ 11,000 #1 - #80 **** CART PACKAGE TX STAR $ 124,000 TOTAL CITY FLEET REQUESTS: $ 1,462,

69 ANNUAL DEBT SERVICE TOTAL G.O. BONDS AND REVENUE BONDS $7,000,000 $6,000,000 $5,000,000 GOLF/SOFTBALL SALES TAX 1/2 CENT STAR CENTER WATER/WASTEWATER GENERAL $4,000,000 $3,000,000 $2,000,000 $1,000,000 $ FISCAL YEAR TOTAL ANNUAL DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION AND REVENUE BONDS SALES TAX YEAR G.O.'s & C.O.'s GOLF/SOFTBALL WATER/WASTEWATER STAR CENTER ½ CENT REQUIREMENTS 2014 $3,550,788 $773,825 $528,401 $712,915 $904,315 $6,470, $3,547,163 $771,125 $526,922 $709,365 $906,803 $6,461, $3,553,663 $776,725 $523,618 $708,805 $169,076 $5,731, $3,166,438 $589,675 $525,210 $711,555 $46,716 $5,039, $3,171,538 $595,425 $531,002 $705,900 $36,073 $5,039, $2,705,875 $588,600 $531,438 $708,390 $40,572 $4,574, $2,726,425 $589,125 $531,674 $708,863 $0 $4,556, $1,680,263 $594,125 $261,704 $712,495 $0 $3,248, $784,663 $591,275 $256,528 $710,020 $0 $2,342, $785,163 $590,444 $266,351 $706,020 $0 $2,347, $782,003 $588,738 $255,790 $708,740 $0 $2,335, $236,444 $591,072 $120,050 $715,140 $0 $1,662, $239,044 $587,419 $116,850 $0 $0 $943, $241,244 $592,678 $118,651 $0 $0 $952, $237,788 $0 $119,826 $0 $0 $357, $239,125 $0 $120,775 $0 $0 $359, $239,775 $0 $121,500 $0 $0 $361, $0 $0 $121,500 $0 $0 $121, $0 $0 $121,250 $0 $0 $121, $0 $0 $120,750 $0 $0 $120,750 TOTAL $27,887,397 $8,820,250 $5,819,790 $8,518,208 $2,103,554 $53,149,

70 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 General Obligation & C.O. Bonds Composition of Debt Service Principal Interest $ Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 2014 $870,788 $2,680,000 $3,550, $777,163 $2,770,000 $3,547, $668,663 $2,885,000 $3,553, $561,438 $2,605,000 $3,166, $451,538 $2,720,000 $3,171, $350,875 $2,355,000 $2,705, $256,425 $2,470,000 $2,726, $175,263 $1,505,000 $1,680, $114,663 $670,000 $784, $90,163 $695,000 $785, $67,003 $715,000 $782, $51,444 $185,000 $236, $44,044 $195,000 $239, $36,244 $205,000 $241, $27,788 $210,000 $237, $19,125 $220,000 $239, $9,775 $230,000 $239,775 TOTAL $4,572,397 $23,315,000 $27,887,

71 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2005 DATED: MARCH 1, 2005 ORIGINAL AMOUNT: $13,900,000 INTEREST RATES: BOND YEAR 2.40%, 3.00%, 3.50%, 3.75%, 4.00%, 5.00% PAYING AGENT: U.S. BANK, ST PAUL, MN OPTION DATE: FEBRUARY 1, 2016 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 1 AUGUST 1 FEBRUARY 1 REQUIREMENTS % $200,375 $172,500 $1,115,000 $1,487, % $172,500 $143,250 $1,170,000 $1,485, % $143,250 $112,250 $1,240,000 $1,495, % $112,250 $79,500 $1,310,000 $1,501, % $79,500 $45,000 $1,380,000 $1,504, % $45,000 $23,063 $975,000 $1,043, % $23,063 $0 $1,025,000 $1,048,063 TOTAL $775,938 $575,563 $8,215,000 $9,566,500 Proceeds from the sale of the Bonds were used to (i) advance refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from a continuing ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 6-3

72 DATED: January 15, 2011 ORIGINAL AMOUNT: $6,575,000 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS,SERIES 2011 INTEREST RATES: BOND YEAR 2.000%, 3.000%, 3.500%, 4.000% PAYING AGENT: U.S. BANK, DALLAS, TX OPTION DATE: N/A INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 AUGUST 15 REQUIREMENTS % $100,825 $100,825 $665,000 $866, % $94,175 $94,175 $690,000 $878, % $83,825 $83,825 $700,000 $867, % $73,325 $73,325 $730,000 $876, % $60,550 $60,550 $760,000 $881, % $47,250 $47,250 $780,000 $874, % $33,600 $33,600 $820,000 $887, % $17,200 $17,200 $860,000 $894,400 TOTAL $510,750 $510,750 $6,005,000 $7,026,500 Proceeds from the sale of the Bonds were used to (i) refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 6-4

73 CITY OF EULESS DEBT SERVICE REQUIREMENTS TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE DESCRIPTION: CERTIFICATES OF OBLIGATION, SERIES 2011 (ASH LANE) DATED: January 15, 2011 ORIGINAL AMOUNT: $180,130 INTEREST RATES: BOND YEAR 3.000%, 4.000%, 4.125%, 4.250% PAYING AGENT: U.S. BANK, DALLAS, TX OPTION DATE: August 15, 2021 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 AUGUST 15 REQUIREMENTS % $3,325 $3,325 $5,000 $11, % $3,250 $3,250 $10,000 $16, % $3,100 $3,100 $10,000 $16, % $2,950 $2,950 $10,000 $15, % $2,800 $2,800 $10,000 $15, % $2,650 $2,650 $10,000 $15, % $2,450 $2,450 $10,000 $14, % $2,250 $2,250 $10,000 $14, % $2,050 $2,050 $10,000 $14, % $1,850 $1,850 $10,000 $13, % $1,650 $1,650 $10,000 $13, % $1,450 $1,450 $10,000 $12, % $1,250 $1,250 $10,000 $12, % $1,050 $1,050 $10,000 $12, % $844 $844 $10,000 $11, % $638 $638 $15,000 $16, % $319 $319 $15,000 $15,638 TOTAL $33,875 $33,875 $175,000 $242,750 Proceeds from the sale of the Bonds were used for (i) street improvements, including drainage, landscaping, curbs, gutters, sidewalks, entryways, signage, lighting, and traffic signalization incidental thereto, and the acquisition of land and rights-of-way therefor, and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 6-5

74 DESCRIPTION: DATED: January 15, 2011 ORIGINAL AMOUNT: $2,854,870 CITY OF EULESS DEBT SERVICE REQUIREMENTS TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2011 (GLADE PARKS) INTEREST RATES: BOND YEARS %, @ 4.125%, PAYING AGENT: OPTION DATE: U.S. BANK, DALLAS, TX August 15, 2021 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 AUGUST 15 REQUIREMENTS % $52,297 $52,297 $125,000 $229, % $50,422 $50,422 $120,000 $220, % $48,622 $48,622 $125,000 $222, % $46,747 $46,747 $130,000 $223, % $44,797 $44,797 $135,000 $224, % $42,772 $42,772 $140,000 $225, % $39,972 $39,972 $145,000 $224, % $37,072 $37,072 $150,000 $224, % $34,072 $34,072 $155,000 $223, % $30,972 $30,972 $165,000 $226, % $27,672 $27,672 $170,000 $225, % $24,272 $24,272 $175,000 $223, % $20,772 $20,772 $185,000 $226, % $17,072 $17,072 $195,000 $229, % $13,050 $13,050 $200,000 $226, % $8,925 $8,925 $205,000 $222, % $4,569 $4,569 $215,000 $224,138 TOTAL $544,075 $544,075 $2,735,000 $3,823,150 Proceeds from the sale of the Bonds were used for (i) street improvements, including drainage, landscaping, curbs, gutters, sidewalks, entryways, signage, lighting, and traffic signalization incidental thereto, and the acquisition of land and rights-of-way therefor, and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 6-6

75 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS,SERIES 2012 DATED: December 31, 2011 ORIGINAL AMOUNT: $5,955,000 INTEREST RATES: BOND YEAR 2.000%, 3.000%, 4.000%, 3.000% and 3.125% PAYING AGENT: U.S. BANK, National Association OPTION DATE: February 15, 2021 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS % $77,159 $73,159 $400,000 $550, % $73,159 $69,159 $400,000 $542, % $69,159 $65,009 $415,000 $549, % $65,009 $58,634 $425,000 $548, % $58,634 $52,109 $435,000 $545, % $52,109 $45,359 $450,000 $547, % $45,359 $35,959 $470,000 $551, % $35,959 $26,259 $485,000 $547, % $26,259 $16,159 $505,000 $547, % $16,159 $8,359 $520,000 $544, % $8,359 $0 $535,000 $543,359 TOTAL $527,328 $450,169 $5,040,000 $6,017,497 Proceeds from the sale of the Bonds were used to (i) refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 6-7

76 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2012A DATED: November 1, 2012 ORIGINAL AMOUNT: $1,285,000 INTEREST RATES: BOND YEAR 2.00%, 4.000% PAYING AGENT: OPTION DATE: U.S. BANK N/A INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS % $19,200 $15,500 $370,000 $404, % $15,500 $7,900 $380,000 $403, % $7,900 $0 $395,000 $402,900 TOTAL $42,600 $23,400 $1,145,000 $1,211,000 Proceeds from the sale of the Bonds were used to (i) advance refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from a continuing ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 6-8

77 $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 Taxable G.O.'s (Self Supporting) Composition of Debt Service Interest Principal $ Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF TAXABLE BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 2014 $237,915 $475,000 $712, $229,365 $480,000 $709, $218,805 $490,000 $708, $206,555 $505,000 $711, $190,900 $515,000 $705, $173,390 $535,000 $708, $153,863 $555,000 $708, $132,495 $580,000 $712, $110,020 $600,000 $710, $86,020 $620,000 $706, $58,740 $650,000 $708, $30,140 $685,000 $715,140 TOTAL $1,828,208 $6,690,000 $8,518,

78 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAXABLE GENERAL OBLIGATION REFUNDING BONDS SERIES 2010 DATED: SEPTEMBER 16, 2010 ORIGINAL AMOUNT: $8,110,000 INTEREST RATES: , RATES VARY FROM.680% TO 4.400% PAYING AGENT: OPTION DATE: US BANK August 1, 2021 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 1 AUGUST 1 AUGUST 1 REQUIREMENTS % $118,958 $118,958 $475,000 $712, % $114,683 $114,683 $480,000 $709, % $109,403 $109,403 $490,000 $708, % $103,278 $103,278 $505,000 $711, % $95,450 $95,450 $515,000 $705, % $86,695 $86,695 $535,000 $708, % $76,931 $76,931 $555,000 $708, % $66,248 $66,248 $580,000 $712, % $55,010 $55,010 $600,000 $710, % $43,010 $43,010 $620,000 $706, % $29,370 $29,370 $650,000 $708, % $15,070 $15,070 $685,000 $715,140 TOTAL $914,104 $914,104 $6,690,000 $8,518,208 Proceeds from the sale of the Certificates were used to purchase a community ice skating recreation facility and to pay the costs associated with the issuance of the Certificates. The Certificates constitute direct obligations of the City, payable from a combination of (i) the levy and collection of a direct and continuing ad valorem tax levied on all taxable property within the City, within the limits prescribed by law, and (ii) a limited pledge (not to exceed $1,000) of the Net revenues of the City's combined Waterworks and Sewer System as provided in the Ordinance. The facility is operated by the Dallas Stars; rental payments received from the operator are used to fund this selfsupporting debt. 6-10

79 $1,000,000 Golf/Softball G.O. Refunding Bonds Composition of Debt Service PRINCIPAL INTEREST $800,000 $600,000 $400,000 $200,000 $ Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF GOLF / SOFTBALL G.O. REFUNDING BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 2014 $193,825 $580,000 $773, $176,125 $595,000 $771, $151,725 $625,000 $776, $134,675 $455,000 $589, $125,425 $470,000 $595, $113,600 $475,000 $588, $99,125 $490,000 $589, $84,125 $510,000 $594, $71,275 $520,000 $591, $60,444 $530,000 $590, $48,738 $540,000 $588, $36,072 $555,000 $591, $22,419 $565,000 $587, $7,678 $585,000 $592,678 TOTAL $1,325,250 $7,495,000 $8,820,250 These bonds were originally issued as C. O. bonds paid from the surplus revenues of each function. Therefore, they are presented separately from other G.O. and C.O. Bonds. 6-11

80 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2012A-GOLF DATED: November 1, 2012 ORIGINAL AMOUNT: $7,185,000 INTEREST RATES: BOND YEAR 2.00%, 4.000%, 2.000%, 3.000%, 2.000%, 2.125%, 2.250%, 2.375%, 2.500%, 2.625% PAYING AGENT: OPTION DATE: U.S. BANK, ST PAUL, MN FEBRUARY 15, 2022 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS % $92, $87, $430,000 $609, % $87, $78, $445,000 $611, % $78, $69, $465,000 $613, % $69, $65, $455,000 $589, % $65, $60, $470,000 $595, % $60, $53, $475,000 $588, % $53, $45, $490,000 $589, % $45, $38, $510,000 $594, % $38, $33, $520,000 $591, % $33, $27, $530,000 $590, % $27, $21, $540,000 $588, % $21, $14, $555,000 $591, % $14, $7, $565,000 $587, % $7, $0.00 $585,000 $592,678 TOTAL $695,431 $603,319 $7,035,000 $8,333,750 Proceeds from the sale of the Bonds were used to (i) advance refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. AVERAGE ANNUAL DEBT OUTSTANDING $595,

81 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2012A-SOFTBALL DATED: November 1, 2012 ORIGINAL AMOUNT: $460,000 INTEREST RATES: BOND YEAR 2.00%, 4.000%, 2.000%, 3.000%, 2.000%, 2.125%, 2.250%, 2.375%, 2.500%, 2.625% PAYING AGENT: OPTION DATE: U.S. BANK, ST PAUL, MN N/A INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS % $7,700 $6,200 $150,000 $163, % $6,200 $3,200 $150,000 $159, % $3,200 $0 $160,000 $163,200 TOTAL $17,100 $9,400 $460,000 $486,500 Proceeds from the sale of the Bonds were used to (i) advance refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. AVERAGE ANNUAL DEBT OUTSTANDING $162,

82 Water & Wastewater Revenue Bonds Composition of Debt Service $600,000 PRINCIPAL INTEREST $500,000 $400,000 $300,000 $200,000 $100,000 $ Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF WATER AND WASTEWATER SYSTEM REVENUE BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 2014 $123,401 $405,000 $528, $116,922 $410,000 $526, $108,618 $415,000 $523, $100,210 $425,000 $525, $91,002 $440,000 $531, $81,438 $450,000 $531, $71,674 $460,000 $531, $61,704 $200,000 $261, $56,528 $200,000 $256, $51,351 $215,000 $266, $45,790 $210,000 $255, $40,050 $80,000 $120, $36,850 $80,000 $116, $33,651 $85,000 $118, $29,826 $90,000 $119, $25,775 $95,000 $120, $21,500 $100,000 $121, $16,500 $105,000 $121, $11,250 $110,000 $121, $5,750 $115,000 $120,750 TOTAL $1,129,790 $4,690,000 $5,819,790 AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING $290,

83 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE REFUNDING BONDS, SERIES 2012 DATED: March 29, 2012 ORIGINAL AMOUNT: $3,340,000 INTEREST RATES: BOND YEAR 2.030% PAYING AGENT: BANK OF TEXAS OPTION DATE: N/A INTEREST PRINCIPAL TOTAL YEAR COUPON JANUARY 15 JULY 15 JULY 15 REQUIREMENTS % $31,516 $31,516 $345,000 $408, % $28,014 $28,014 $350,000 $406, % $24,462 $24,462 $355,000 $403, % $20,858 $20,858 $365,000 $406, % $17,154 $17,154 $375,000 $409, % $13,347 $13,347 $385,000 $411, % $9,440 $9,440 $395,000 $413, % $5,430 $5,430 $130,000 $140, % $4,111 $4,111 $130,000 $138, % $2,791 $2,791 $140,000 $145, % $1,370 $1,370 $135,000 $137,740 TOTAL $158,493 $158,493 $3,105,000 $3,421,986 Proceeds from the sale of the Bonds were used to (i) advance refund a portion of the City's outstanding Water and Wastewater System debt in order to lower the overall debt service requirements of the Water and Sewer fund and (ii) to pay the costs associated with the issuance of the Bonds. The Bonds are special obligations of the City, payable, both as to principal and interest, solely and secured by a first lien on and pledge of the Net Revenues of the City's Waterworks and Sewer System, as provided in the Ordinance. The City has not covenanted nor obligated itself to pay the Bonds from monies raised or to be raised from taxation. 6-15

84 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2013 DATED: June 25, 2013 ORIGINAL AMOUNT: $1,585,000 INTEREST RATES: BOND YEAR 2.00% % PAYING AGENT: U S BANK OPTION DATE: July 25, 2023 INTEREST PRINCIPAL TOTAL YEAR COUPON JANUARY 15 JULY 15 JULY 15 REQUIREMENTS % $29,322 $31,047 $60,000 $120, % $31,047 $29,847 $60,000 $120, % $30,447 $29,247 $60,000 $119, % $30,147 $28,347 $60,000 $118, % $29,322 $27,372 $65,000 $121, % $28,347 $26,397 $65,000 $119, % $27,372 $25,422 $65,000 $117, % $26,691 $24,153 $70,000 $120, % $25,422 $22,884 $70,000 $118, % $24,244 $21,525 $75,000 $120, % $23,025 $20,025 $75,000 $118, % $21,625 $18,425 $80,000 $120, % $20,025 $16,825 $80,000 $116, % $18,738 $14,913 $85,000 $118, % $16,938 $12,888 $90,000 $119, % $15,025 $10,750 $95,000 $120, % $13,250 $8,250 $100,000 $121, % $10,875 $5,625 $105,000 $121, % $8,375 $2,875 $110,000 $121, % $5,750 $0 $115,000 $120,750 TOTAL $435,987 $376,817 $1,585,000 $2,397,804 Proceeds from the sale of the Bonds will be used for (i) the construction, acquisition, purchase, renovation, enlargement, equipment and improvement of waterworks and sewer system properties and facilities, including the acquisition of land and rights-of-way therefor, and (ii) paying the costs associated with the issuance of the Bonds. 6-16

85 $1,000,000 Sales Tax Revenue Bond Composition of Debt Service PRINCIPAL INTEREST $800,000 $600,000 $400,000 $200,000 $ Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF SALES TAX REVENUE BONDS TOTAL YEAR INTEREST PRINCIPAL REQUIREMENTS 2014 $29,315 $875,000 $904, $16,803 $890,000 $906, $4,076 $165,000 $169, $1,716 $45,000 $46, $1,073 $35,000 $36, $572 $40,000 $40,572 TOTAL $53,554 $2,050,000 $2,103,554 MAXIMUM ANNUAL DEBT SERVICE (RESERVE) $906,803 AVERAGE ANNUAL DEBT OUTSTANDING $350,

86 CITY OF EULESS DEBT SERVICE REQUIREMENTS EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE DESCRIPTION: REFUNDING BONDS, SERIES 2012 DATED: JANUARY 12, 2012 ORIGINAL AMOUNT: $3,785,000 INTEREST RATE: 1.43% PAYING AGENT: BANK OF TEXAS OPTION DATE: N/A INTEREST PRINCIPAL TOTAL YEAR COUPON MARCH 15 SEPTEMBER 15 SEPTEMBER 15 REQUIREMENTS % $14,658 $14,658 $875,000 $904, % $8,401 $8,401 $890,000 $906, % $2,038 $2,038 $165,000 $169, % $858 $858 $45,000 $46, % $536 $536 $35,000 $36, % $286 $286 $40,000 $40,572 TOTAL $26,777 $26,777 $2,050,000 $2,103,554 Proceeds from the sale of the Bonds were used to refund the Corporation's Sales Tax Revenue Refunding Bonds, Series 2002 and Corporation's Sales Tax Revenue Refunding Bonds, Series 2006, to lower interest costs on such indebtedness, and to pay the costs of issuance associated with the bonds. The Bonds are special obligations of the Corporation, payable from and secured by a lien on and pledge of certain pledged revenues which include the proceeds of a half of one percent sales and use tax levied 6-18

87 FY 11/12 FY 12/13 FY 12/13 FY 12/13 FY 13/14 FY 13/14 ACTUAL AUTHORIZED BUDGETED ESTIMATED AUTHORIZED BUDGETED CITY MANAGERS OFFICE CITY SECRETARY INFORMATION SERVICES FACILITY MAINTENANCE C) LIBRARY A) A) Total City Administration FINANCE/BUDGET COURTS A) A) ACCOUNTING A) A) PERSONNEL PURCHASING Total Finance/HR Department PD CODE PD ADMINISTRATION B) B) PD PATROL ) PD INVESTIGATION PD SERVICE B) B) PD DETENTION Total Police Department FIRE MARSHALL FD ADMINISTRATION B) FD PARAMEDIC B) Total Fire Department PLANNING INSPECTIONS SERVICES A) A) ENVIRONMENTAL HEALTH Total Planning & Development RECREATION A) ) 6.50 A) PARKS B) ) SENIOR CENTER PROGRAMS & SPECIAL EVENTS RECREATION ADMINISTRATION Total Community Services STREET MAINTENANCE ANIMAL CONTROL CITY ENGINEER ) 0.50 Total Public Works GF NON-DEPARTMENTAL ) 1.00 Total Non-departmental TOTAL GENERAL FUND EDC - PARKS ) EDC - LIBRARY EDC - ECO. DEV TOTAL EDC FUND WATER OFFICE Total Finance W&S ENGINEERING B) ) 2.50 B) WATER PRODUCTION A) A) WATER DISTRIBUTION A) A) SEWAGE & TREATMENT METER READING Total Public Works INFORMATION SERVICES W&S NON-DEPT A) ) A&D) Total Non-departmental TOTAL W&S FUND GOLF NON DEPARTMENTAL ) 0.75 GOLF COURSE MAINT GOLF PRO SHOP B) B) GOLF FOOD AND BEVERAGE GOLF CONFERENCE CENTRE B) B) TOTAL GOLF COURSE FUND JUVENILE CASE FUND CRIME CONTROL FUND ) PUBLIC SAFETY SPECIAL FUND SERVICE CENTER FUND A) A) DRAINAGE UTILITY FUND SPECIAL RECREATION FUND A) A) TEXAS STAR SPORTS COMPLEX A&B) A&B) HEALTH INSURANCE FUND WC/RISK MANAGEMENT FUND TOTAL OTHER FUNDS TOTAL ALL FUNDS FY2013 Budgeted Changes FY2014 Budgeted Changes FY2014 Authorized Changes (from FY2013 Authorized) (from FY2014 Authorized) (from FY2013 Authorized) A) Reduction in force A) Reduction in force 1) Shifted position based on funding and job function B) Vacant positions frozen-unfunded B) Vacant positions frozen-unfunded C) FT position filled with workforce/contract D) FT position filled with 2 PT positions 7-1

88 PERSONNEL COUNTS BY FUND FY12 ACTUAL FY13 AUTHORIZED FULL-TIME EMPLOYEES FY13 BUDGETED FY13 ESTIMATED FY14 (1) AUTHORIZED POSITIONS RECOMMENDED FY14 (2) FUNDED GENERAL FUND EDC FUND WATER & WW FUND GOLF COURSE FUND JUVENILE CASE FUND CRIME CONTROL DISTRICT PUBLIC SAFETY SPECIAL FUND SERVICE CENTER FUND DRAINAGE UTILITY SPECIAL RECREATION FUND TEXAS STAR SPORTS COMPLEX HEALTH INSURANCE FUND WC/RISK MANAGEMENT FUND TOTAL PART-TIME EMPLOYEES GENERAL FUND EDC FUND WATER & WW FUND GOLF COURSE FUND HOTEL/MOTEL FUND JUVENILE CASE FUND CRIME CONTROL DISTRICT PUBLIC SAFETY SPECIAL REVENUE SERVICE CENTER FUND DRAINAGE UTILITY SPECIAL RECREATION FUND TEXAS STAR SPORTS COMPLEX HEALTH INSURANCE FUND WC/RISK MANAGEMENT FUND TOTAL (1) The FY2014 recommended budget includes authorization for 3 additional police officer positions. These positions will be authorized and funded in a special revenue fund and funded by resources specifically restricted for public safety. These positions will only be hired if resources are available. (2) In addition, the FY2014 budget only includes funding for 379 of the 398 full-time authorized positions recommended and 151 of the 163 part-time positions recommended. 7-2

89 Grade PROPOSED PUBLIC SAFETY PAY PLAN FIRE EFFECTIVE POLICE EFFECTIVE Job Code FLSA Job Title H.T.E. STEP Start Pay EOY 1 EOY 2 EOY 3 EOY 4 Merit Top N PSO $3,173 $3,331 $3,497 $3,673 $3,856 $4,049 $38,074 $39,978 $41,968 $44,076 $46,270 $48, N Dispatcher $3,628 $3,809 $3,999 $4,199 $4,410 $4,630 $43,532 $45,709 $47,987 $50,385 $52,919 $55, N Fire Fighter $4,431 $4,652 $4,886 $5,130 $5,388 $5,655 $53,174 $55,827 $58,632 $61,557 $64,652 $67, N Fire Fighter/Paramedic $4,593 $4,814 $5,079 $5,323 $5,643 $5,911 $55,119 $57,772 $60,952 $63,876 $67,719 $70, N Communications Supervisor $4,179 $4,389 $4,607 $4,838 $5,080 $5,334 $50,147 $52,663 $55,282 $58,054 $60,962 $64, N Police Officer $4,564 $4,781 $5,009 $5,247 $5,500 $5, N Fire Inspector I $54,772 $57,374 $60,112 $62,969 $65,995 $69, N Firefighter II $4,564 $4,781 $5,009 $5,247 $5,500 $5,762 $54,772 $57,374 $60,112 $62,969 $65,995 $69, N Firefighter II/Paramedic $4,726 $4,943 $5,203 $5,441 $5,755 $6,017 $56,718 $59,319 $62,431 $65,288 $69,063 $72, N Police Corporal $4,873 $5,090 $5,318 $5,556 $5,809 $6, N Senior Police Officer $58,479 $61,081 $63,819 $66,675 $69,702 $72, N Fire Inspector II $4,930 $5,147 $5,375 $5,613 $5,866 $6, N Fire Fighter/Driver $59,165 $61,766 $64,504 $67,361 $70,388 $73, N Fire Fighter/Driver/Paramedic $5,093 $5,309 $5,569 $5,807 $6,121 $6,383 $61,110 $63,712 $66,823 $69,680 $73,455 $76, N Senior Police Corporal $5,219 $5,436 $5,663 $5,899 $6,145 $6,401 $62,628 $65,237 $67,955 $70,787 $73,736 $76,

90 Grade PROPOSED PUBLIC SAFETY PAY PLAN FIRE EFFECTIVE POLICE EFFECTIVE Job Code FLSA Job Title H.T.E. STEP Start Pay EOY 1 EOY 2 EOY 3 EOY 4 Merit Top N Police Sergeant $5,987 $7, N Fire Inspector III $71,840 $85, N Public Education Officer N Fire Lieutenant $5,987 $7,113 $71,840 $85, N Fire Lieutenant/Paramedic $6,149 $7,369 $73,785 $88, N Fire Captain $6,213 $7,502 $74,561 $90, N Fire Captain/Paramedic $6,376 $7,757 $76,506 $93, E Police Lieutenant $6,812 $7, E Technical Services Manager $81,744 $95, E Fire Training Officer/Paramedic $7,073 $8,220 $84,877 $98, N Battalion Chief $6,911 $7,964 $82,932 $95, N Battalion Chief/Paramedic $7,073 $8,220 $84,877 $98, E Division Chief/F.M. $7,258 $8, E Division Chief/E.M.S Coord. $87,092 $102, E Police Captain

91 GRADE PROPOSED EXEMPT PAY PLAN EFFECTIVE Hourly, Monthly and Annual Pay Scales Job Code FLSA Job Title Start Mid Top E Second Asst. Golf Pro $2,843 $3,184 $3, E Asst. Food & Beverage Mgr. $34,120 $38,211 $43, E Asst. Golf Superintendent $3,280 $3,724 $4, E First Asst. Golf Pro $39,366 $44,690 $50, E Softball World Supervisor E Conference Centre Manager $3,589 $4,062 $4,592 $43,066 $48,745 $55, E Seniors Coordinator $3,723 $4,273 $4, E Program Rec. Specialists $44,672 $51,280 $57, E Athletic Coordinator E Special Events Coordinator E Volunteers Coordinator E Recreation Specialist-Analyst E Projects and Events Supervisor $3,927 $4,505 $5,008 $47,118 $54,066 $60, E Accountant I $4,129 $4,706 $5, E Librarian $49,547 $56,477 $63, E Recreation Superintendent $4,333 $4,941 $5, E Athletic Supervisor $51,994 $59,297 $66, E Human Resources/Benefits Generalist E Food and Beverage Manager E Kitchen Manager/Chef E Facilities Supervisor E Assistant to the City Secretary E Senior Librarian $4,535 $5,179 $5,822 $54,422 $62,154 $69, E Deputy City Secretary $4,739 $5,416 $6, E Accountant II $56,869 $64,992 $73, E Web Designer E Graduate Engineer 7-5

92 GRADE PROPOSED EXEMPT PAY PLAN EFFECTIVE Hourly, Monthly and Annual Pay Scales Job Code FLSA Job Title Start Mid Top 365 E OPEN $4,974 $5,571 $6,367 $59,690 $66,849 $76, E Internal Auditor $5,223 $5,956 $6, E GIS Manager $62,672 $71,473 $80, E Water Utilities Superintendent E Assistant Library Administrator E Park Superintendent E Communications/Mktg. Mgr. $5,485 $6,252 $7, E Controller $65,814 $75,025 $84, E Purchasing Manager E Public Works Superintendent E SBW/PATS General Manager E Municipal Court Manager E Billing Manager E Building Official E Manager of Recreational Services E Parks Manager E Computer Programmer/Analyst E City Planner E Civil Engineer $6,047 $6,893 $7,740 $72,564 $82,721 $92, E Senior Computer Developer $6,198 $7,066 $7,933 $74,376 $84,789 $95, E Human Resources/Risk Admin $6,349 $7,239 $8, E Library Administrator $76,187 $86,865 $97, E Fleet & Facility Administrator E Information Services Administrator E Senior Civil Engineer E Planning & Development Svcs. Mgr E Assistant Finance Director E Public Works Manager 7-6

93 GRADE PROPOSED NON-EXEMPT PAY PLAN EFFECTIVE Hourly, Monthly and Annual Pay Scales Job Code FLSA Job Title H.T.E. STEP Start Pay End Prob. EOY 1 EOY 2 EOY 3 Merit Top N Cashier $2,299 $2,379 $2,463 $2,549 $2,638 $2, N Greenskeeper $27,586 $28,552 $29,551 $30,586 $31,656 $35, N Library Aide N Facilities Attendant $2,461 $2,547 $2,635 $2,729 $2,822 $3, N Library Clerk $29,531 $30,568 $31,621 $32,747 $33,870 $37, N Office Clerk N Parks Field Tech I $2,596 $2,687 $2,781 $2,879 $2,979 $3, N Facility Tech I $31,158 $32,246 $33,371 $34,550 $35,747 $39, N Public Works Field Tech I N Police Records Clerk $2,733 $2,830 $2,927 $3,030 $3,137 $3, N Utility Billing Clerk $32,800 $33,961 $35,122 $36,354 $37,639 $41, N Parks Field Tech II N Animal Control Officer I N Receptionist N Facility Tech II N Public Works Field Tech II N Kitchen Coordinator N Court Clerk $2,870 $2,971 $3,075 $3,183 $3,293 $3, N Purchasing Tech $34,441 $35,656 $36,906 $38,190 $39,514 $43, N Analyst I N Animal Control Officer II N Office Tech N Mechanic I N Secretary N Conference Centre Lead N Claims Adjuster N HR Benefits Tech. 260 N OPEN $2,911 $3,013 $3,120 $3,228 $3,340 $3,706 $34,933 $36,161 $37,440 $38,735 $40,086 $44, N Nursery Specialist $3,144 $3,254 $3,367 $3,486 $3,607 $4, N Juvenile Case Clerk $37,728 $39,048 $40,407 $41,834 $43,281 $48, N Recreation Assistant N Office Supervisor $3,281 $3,395 $3,514 $3,636 $3,764 $4, N Administrative Secretary $39,370 $40,746 $42,172 $43,637 $45,173 $50, N Administrative Assistant N Library Assistant N Equipment Operator N Mechanic II N Parks Field Tech III N Facility Tech III N Public Works Field Tech III N Urban Forester 7-7

94 GRADE PROPOSED NON-EXEMPT PAY PLAN EFFECTIVE Hourly, Monthly and Annual Pay Scales Job Code FLSA Job Title H.T.E. STEP Start Pay End Prob. EOY 1 EOY 2 EOY 3 Merit Top N Circulation Supervisor $3,452 $3,574 $3,699 $3,828 $3,962 $4,443 $41,424 $42,889 $44,386 $45,939 $47,549 $53, N Technical Specialist $3,623 $3,749 $3,882 $4,017 $4,157 $4, N Fleet & Facilities Coord. $43,478 $44,993 $46,585 $48,209 $49,886 $55, N Graphics Artist N Executive Secretary N Inspector I N Mechanic III N Leadman N Animal Control Supervisor $3,759 $3,889 $4,026 $4,168 $4,313 $4, N Police Records Supervisor $45,103 $46,673 $48,315 $50,013 $51,761 $58, N Computer Support Specialist N Chief Mechanic N Open $3,839 $3,972 $4,110 $4,254 $4,402 $4,897 $46,069 $47,659 $49,321 $51,048 $52,829 $58, N Foreman $4,169 $4,315 $4,465 $4,621 $4,784 $5, N Inspector II $50,031 $51,779 $53,582 $55,457 $57,405 $63, N Signal Tech II N Eng/PW Technical Specialist N Bailiff/Warrant Officer 330 N OPEN $4,373 $4,526 $4,686 $4,848 $5,019 $5,603 $52,477 $54,316 $56,226 $58,171 $60,226 $67, N Computer Support Spec II $4,578 $4,739 $4,906 $5,077 $5,254 $5, N Inspector III $54,941 $56,869 $58,867 $60,922 $63,047 $70, N Engineering Technician N Senior Inspector $4,784 $4,950 $5,124 $5,304 $5,489 $6,151 $57,405 $59,404 $61,493 $63,654 $65,867 $73, N Inspection Services Supv. $5,022 $5,197 $5,380 $5,568 $5,763 $6,428 $60,261 $62,369 $64,564 $66,813 $69,151 $77,

95 Insurance Financial Report REPORT CITY EMPLOYEE TOT. TRANSFER/ TOT. AMT OF INSURANCE REINSUR RX OPERATING TOTAL MONTHLY END FUND MONTH CONTRIB CONTRIB CONTRIB MISC REVENUES PD CLAIMS SERVICES FEE COST EXP. EXP. CASH FLOW BALANCE BEGINNING BALANCE FY $ 2,877, Oct-11 $ 311,608 $ 115,639 $ 427,247 $ 153 $ 427,399 $ 29,269 $ 24,662 $ 29,800 $ 24,598 $ (3,371) $ 104,958 $ 322,442 $ 3,200,388 Nov-11 $ 309,902 $ 112,346 $ 422,248 $ 192 $ 422,440 $ 236,076 $ 43,731 $ 29,906 $ 55,028 $ 18,109 $ 382,851 $ 39,589 $ 3,239,976 Dec-11 $ 307,812 $ 111,611 $ 419,423 $ 8,640 $ 428,063 $ 184,535 $ 40,725 $ 29,679 $ 49,191 $ 4,462 $ 308,591 $ 119,471 $ 3,359,448 Jan-12 $ 307,307 $ 113,758 $ 421,066 $ 330 $ 421,396 $ 215,855 $ (32,611) $ 29,670 $ 49,231 $ 16,608 $ 278,753 $ 142,642 $ 3,502,090 Feb-12 $ 306,651 $ 111,585 $ 418,237 $ 7,032 $ 425,269 $ 283,440 $ 20,217 $ 29,462 $ 50,025 $ 16,963 $ 400,106 $ 25,163 $ 3,527,253 Mar-12 $ 305,311 $ 111,385 $ 416,697 $ 4,722 $ 421,419 $ 197,816 $ 19,220 $ 29,620 $ 53,327 $ 6,338 $ 306,322 $ 115,098 $ 3,642,350 Apr-12 $ 307,520 $ 112,141 $ 419,661 $ 2,662 $ 422,323 $ 154,660 $ 19,407 $ 29,778 $ 54,717 $ 9,761 $ 268,323 $ 154,000 $ 3,796,350 May-12 $ 311,696 $ 113,584 $ 425,280 $ 6,265 $ 431,546 $ 352,530 $ 23,594 $ 30,361 $ 56,552 $ 6,166 $ 469,203 $ (37,657) $ 3,758,693 Jun-12 $ 316,281 $ 115,063 $ 431,344 $ 246 $ 431,590 $ 286,754 $ 26,436 $ 30,569 $ 59,940 $ 14,883 $ 418,583 $ 13,008 $ 3,771,700 Jul-12 $ 317,751 $ 115,738 $ 433,489 $ 1,816 $ 435,305 $ 419,921 $ 27,778 $ 30,677 $ 45,619 $ 7,319 $ 531,313 $ (96,009) $ 3,675,691 Aug-12 $ 318,333 $ 115,419 $ 433,752 $ 7,367 $ 441,118 $ 337,499 $ 22,213 $ 30,687 $ 68,370 $ 16,102 $ 474,870 $ (33,752) $ 3,641,940 Sep-12 $ 319,729 $ 113,582 $ 433,311 $ 1,253 $ 434,564 $ 778,312 $ 25,692 $ 59,602 $ 92,222 $ 432,347 $ 1,388,174 $ (953,611) $ 2,688,329 YR TOT $ 3,739,902 $ 1,361,852 $ 5,101,754 $ 40,677 $ 5,142,431 $ 3,476,665 $ 261,064 $ 389,812 $ 658,821 $ 545,687 $ 5,332,049 $ (189,617) BEGINNING BALANCE FY $ 2,688,329 Oct-12 $ 326,622 $ 119,351 $ 445,973 $ 191 $ 446,164 $ 210,782 $ 19,379 $ 2,549 $ 27,857 $ 4,247 $ 264,814 $ 181,350 $ 2,869,679 Nov-12 $ 325,569 $ 121,982 $ 447,551 $ 4,062 $ 451,613 $ 306,113 $ 22,989 $ 31,028 $ 61,739 $ 13,087 $ 434,957 $ 16,656 $ 2,886,335 Dec-12 $ 327,030 $ 118,761 $ 445,790 $ 190 $ 445,981 $ 318,987 $ 22,614 $ 31,255 $ 69,278 $ 5,327 $ 447,461 $ (1,480) $ 2,884,855 Jan-13 $ 326,922 $ 119,168 $ 446,090 $ 12,744 $ 458,833 $ 367,840 $ 23,177 $ 31,223 $ 77,530 $ 11,617 $ 511,388 $ (52,555) $ 2,832,300 Feb-13 $ 326,371 $ 119,170 $ 445,541 $ 7,394 $ 452,935 $ 184,895 $ 23,242 $ 31,032 $ 66,557 $ 7,826 $ 313,552 $ 139,383 $ 2,971,684 Mar-13 $ 326,053 $ 119,101 $ 445,154 $ 249 $ 445,403 $ 476,473 $ 21,505 $ 31,176 $ 56,711 $ 26,462 $ 612,327 $ (166,924) $ 2,804,760 Apr-13 $ 327,510 $ 119,763 $ 447,273 $ 3,160 $ 450,433 $ 427,550 $ 25,258 $ 31,271 $ 72,269 $ 6,351 $ 562,698 $ (112,265) $ 2,692,495 May-13 $ 324,219 $ 118,114 $ 442,333 $ 1,846 $ 444,179 $ 347,501 $ 23,625 $ 30,887 $ 49,289 $ 5,716 $ 457,019 $ (12,840) $ 2,679,655 Jun-13 $ 324,127 $ 115,950 $ 440,077 $ 3,976 $ 444,053 $ 338,166 $ 25,979 $ 30,935 $ 47,222 $ 5,664 $ 447,966 $ (3,913) $ 2,675,741 Jul-13 Aug-13 Sep-13 YR TOT $ 2,934,422 $ 1,071,360 $ 4,005,783 $ 33,811 $ 4,039,594 $ 2,978,308 $ 207,769 $ 251,355 $ 528,452 $ 86,298 $ 4,052,182 $ (12,587)

96 City of Euless Proposed Insurance Premiums MEDICAL/RX Proposed Increase / Decrease A B A B Employee Only $ $ $ $ $23.20 ($28.36) Employee + Children $ $ $ $ $51.83 ($46.13) Employee + Spouse $ $ $ $ $69.76 ($48.84) Employee + Family $ $ $ $ $96.63 ($52.89) DENTAL Proposed Increase / Decrease A B A B Employee Only $5.19 $6.88 $7.60 $7.60 $0.72 $0.72 Employee + Children $11.22 $13.07 $14.44 $14.44 $1.37 $1.37 Employee + Spouse $13.58 $15.82 $17.48 $17.48 $1.66 $1.66 Employee + Family $17.12 $19.94 $22.02 $22.02 $2.08 $2.08 Total Premium Proposed Increase / Decrease A B A B Employee Only $ $ $ $ $23.92 ($27.64) Employee + Children $ $ $ $ $53.20 ($44.76) Employee + Spouse $ $ $ $ $71.42 ($47.18) Employee + Family $ $ $ $ $98.71 ($50.81) 7-10

97 PLAN A

98 Routine

99 6 7-13

100 7 7-14

101 8 7-15

102 Routine

103

104

105 Reimbursement limited to a 12 week period per product per Plan Year. Doses and quantity limits apply. Please contact LDI for specific details

106

107 Tobacco cessation agents limited to a 12 week period per product per Plan Year. Doses and quantity limits apply as indicated in the above Table 1. Furthermore, the Plan limits coverage to 2 products per Plan Year. Examples of tobacco cessation agents are Chantix, Wellbutrin, nicotine gum and deterrent patches. This includes prescription or over-the-counter (OTC). No written prescription is required for OTC. retail maintenance

108 DENTAL BENEFITS

109

110 DENTAL DEDUCTIBLES

111

112

113 Workman's Compensation/Risk Management Report Report City Other Total TML Insur Admin WC Claims Risk Claims WC/Risk Total Monthly End Fund Month Contrib Revenue Revenue Services Expense Paid Paid Prevention Exp Expenses Cash Flow Balance BEGINNING BALANCE FISCAL YEAR $ 1,008,219 Oct-11 $ 66,543 $ 53 $ 66,596 $ 342,929 $ 2,721 $ (4,125) $ 13,213 $ - $ 354,737 $ (288,142) $ 720,077 Nov-11 $ 66,543 $ 65 $ 66,608 $ 1,032 $ 4,644 $ (1,277) $ (16,570) $ 5,389 $ (6,782) $ 73,390 $ 793,467 Dec-11 $ 66,422 $ 57 $ 66,479 $ 1,031 $ 4,214 $ 805 $ (1,034) $ 757 $ 5,773 $ 60,706 $ 854,173 Jan-12 $ 66,342 $ 71 $ 66,414 $ 1,477 $ 6,186 $ 610 $ 5,370 $ 739 $ 14,383 $ 52,031 $ 906,204 Feb-12 $ 66,141 $ 68 $ 66,209 $ 16,603 $ 4,262 $ 606 $ 5,712 $ 1,035 $ 28,218 $ 37,991 $ 944,195 Mar-12 $ 66,382 $ 107 $ 66,489 $ 1,024 $ 10,769 $ 1,253 $ 7,435 $ 3,138 $ 23,619 $ 42,870 $ 987,065 Apr-12 $ 66,664 $ 84 $ 66,748 $ 1,036 $ 4,262 $ 702 $ 5,787 $ 3,440 $ 15,227 $ 51,521 $ 1,038,586 May-12 $ 66,784 $ 98 $ 66,882 $ 1,037 $ 8,249 $ 684 $ 10,133 $ 5,978 $ 26,081 $ 40,801 $ 1,079,387 Jun-12 $ 66,864 $ 126 $ 66,990 $ 1,045 $ 4,259 $ (675) $ 17,240 $ 7,619 $ 29,488 $ 37,502 $ 1,116,889 Jul-12 $ 66,864 $ 125 $ 66,989 $ 1,227 $ 6,122 $ 179 $ 2,108 $ 2,459 $ 12,095 $ 54,894 $ 1,171,783 Aug-12 $ 67,025 $ 166 $ 67,191 $ 1,049 $ 4,264 $ 229 $ (223,815) $ 15,491 $ (202,781) $ 269,972 $ 1,441,755 Sep-12 $ 67,065 $ 193 $ 67,258 $ 2,106 $ 5,774 $ 72,944 $ 255,127 $ 5,285 $ 341,236 $ (273,978) $ 1,167, TOTALS $ 799,640 $ 1,212 $ 800,852 $ 371,595 $ 65,728 $ 71,934 $ 80,707 $ 51,331 $ 641,294 $ 159,558 BEGINNING BALANCE FISCAL YEAR $ 1,167,777 Oct-12 $ 67,226 $ 189 $ 67,415 $ 352,168 $ 2,830 $ 1,600 $ 24,725 $ 2,753 $ 384,075 $ (316,661) $ 851,117 Nov-12 $ 67,065 $ 167 $ 67,232 $ - $ 4,957 $ 2,061 $ (7,032) $ 992 $ 978 $ 66,254 $ 917,371 Dec-12 $ 67,145 $ 174 $ 67,319 $ 1,506 $ 4,388 $ 967 $ 11,500 $ 3,723 $ 22,084 $ 45,235 $ 962,606 Jan-13 $ 67,105 $ 116 $ 67,221 $ 1,057 $ 6,313 $ (117) $ 8,010 $ 1,545 $ 16,808 $ 50,413 $ 1,013,019 Feb-13 $ 67,105 $ 109 $ 67,214 $ 5,676 $ 4,386 $ 612 $ 38,519 $ 1,841 $ 51,034 $ 16,180 $ 1,029,199 Mar-13 $ 66,945 $ 184 $ 67,129 $ 1,057 $ 4,389 $ 4,030 $ 3,958 $ 1,803 $ 15,237 $ 51,892 $ 1,081,091 Apr-13 $ 66,985 $ 120 $ 67,105 $ 1,051 $ 4,389 $ 8,311 $ (6,406) $ 2,272 $ 9,617 $ 57,487 $ 1,138,579 May-13 $ 66,543 $ 99 $ 66,642 $ 1,051 $ 4,386 $ 134 $ 24,793 $ 10,487 $ 40,851 $ 25,791 $ 1,164,369 Jun-13 $ 66,583 $ 63 $ 66,646 $ 1,219 $ 4,386 $ 1,334 $ 5,980 $ 1,702 $ 14,621 $ 52,025 $ 1,216,395 Jul-13 Aug-13 Sep-13 TOTALS $ 602,702 $ 1,221 $ 603,923 $ 364,784 $ 40,424 $ 18,933 $ 104,046 $ 27,118 $ 555,306 $ 48,617

114 Residential Monthly Service Charges FY14 Prop Water Wastewater Trash Drainage Recycling $ % of metered water $3.19 per tgals. $8.48 $2.50 $8.45 Base Tiered Rates/tgals 0-2 tgals - $ tgals - $ tgals - $ tgals - $4.70 Over 35 tgals - $5.30 $1.19 per home $2.53 per home-cart $.98 per apt. unit $.59 for Seniors $1.93 for Seniors home-cart FY13 $8.45 Base Tiered Rates/tgals 0-2 tgals - $ tgals - $ tgals - $ tgals - $4.51 Over 35 tgals - $5.11 $ % of metered water $2.83 per tgals. $8.23 $2.50 $1.15 per home $2.45 per home-cart $.97 per apt. unit $.58 for Seniors $1.88 for Seniors home-cart FY12 $7.95 Base Tiered Rates/tgals 0-2 tgals - $ tgals - $ tgals - $ tgals - $4.36 Over 35 tgals - $4.96 $ % of metered water $2.70 per tgals. $7.99 $2.50 $1.12 per home $.96 per apt. unit $.56 for Seniors General Fund Key Fiscal Points Proposed FY14 % Change Budget FY13 % Change Actual FY12 Operating Expenses $33,851, % $32,341, % $29,798,797 Capital Expenses $ 2,587, % $ 1,914, % $ 568,676 Tax Rate per $100 Debt = M&O = % per $100 Debt = M&O = %.4700 per $100 Debt = M&O = Taxable Valuation* $2,858,755, % $2,761,884, % $2,643,695,438 Debt Rating: Moody s S & P G.O. = Aa2 W&S = Aa2 Drainage = A1 Sales Tax = A1 G.O. = AA W&S=AA+ Drainage = AA+ G.O. = Aa2 W&S = Aa2 Drainage = A1 Sales Tax = A1 G.O. = AA W&S=AA+ Drainage = AA+ G.O. = Aa2 W&S = Aa2 Drainage = A1 Sales Tax = A1 G.O. = AA W&S=AA+ Drainage = AA+ *Includes minimum taxable value of properties under protest and estimate of incomplete properties. 8-1

115 55,000 POPULATION 54,000 53,000 52,000 52,900 54,013 54,200 53,400 51,000 50,000 50,750 51,277 51,340 51,500 51, ,000 49,950 48,000 47,000 46,000 45,000 *2010 Population Estimates based on census data. Population for non-census years calculated by North Central Texas Council of Governments.

116 EMPLOYEES PER CAPITA * CITY POPULATION FULL TIME EMPLOYEES PER AS OF 1/1/13 EMPLOYEES CAPITA BEDFORD 47, to 130 citizens HURST 37, to 93 citizens N.R. HILLS 64, to 98 citizens 8-3 GRAPEVINE 47, to 75 citizens COLLEYVILLE 23, to 127 citizens AVERAGE 43, to 98 citizens EULESS 51, to 141 citizens * Population estimates from North Central Texas Council of Governments.

117 EXPENDITURES PER CAPITA GENERAL FUND * CITY TOTAL EXPENDITURES EXPENDITURES PER CAPITA BEDFORD $26,907,832 $569 HURST $24,034,016 $642 N.R. HILLS $37,478,475 $583 GRAPEVINE $39,593,737 $841 COLLEYVILLE $17,429,516 $749 AVERAGE $29,088,715 $677 EULESS $30,055,184 $581 * Data from FY12 Comprehensive Annual Financial Reports. 8-4

118 EXPENDITURES PER CAPITA ALL FUNDS * CITY TOTAL EXPENDITURES EXPENDITURES PER CAPITA BEDFORD $52,003,518 $1,099 HURST $56,305,144 $1,503 N.R. HILLS $104,238,008 $1,623 GRAPEVINE $119,820,453 $2,546 COLLEYVILLE $34,371,054 $1,477 AVERAGE $73,347,635 $1,650 EULESS $78,245,096 $1,512 * Data from FY12 Comprehensive Annual Financial Reports. 8-5

119 EXPENDITURES PER CAPITA ALL FUNDS Bedford: General, Debt Service, Water & Sewer, Storm Water Utility, Special Revenue Funds Hurst: General, Water & Sewer, HCDC, Anti-Crime, Debt Service NRH: General, Parks & Recreation Facilities Development, CCPD, Debt Service, Special Revenue, Water & Sewer, Golf Course & Aquatic Park Grapevine: General, Special Revenue, Debt Service, TIF #1 & 2, Water & Sewer, Lake Enterprise Colleyville: General, Debt Service, Enterprise and Special Revenue Funds Euless: General, Car Rental, Special Revenue, Debt Service, Water & Sewer, Drainage Utility, Golf Course, Other Enterprises Fund 8-6

120 NET BONDED DEBT GENERAL OBLIGATION RATIO OF (AUDIT FY 12) DEBT TO DEBT PER CITY AMOUNT ASSESSED VALUE CAPITA BEDFORD $44,871, % $949 HURST $49,171, % $1,316 N.R. HILLS $58,391, % $1, GRAPEVINE $73,696, % $1,535 COLLEYVILLE $8,735, % $381 AVERAGE $46,973, % $1,159 EULESS $25,033, % $486 *Data from the FY 2012 Comprehensive Annual Financial Report

121 TAX RATE & EXEMPTIONS COMPARISONS OF PROPOSED RATES SENIOR TAX WITH TAX WITH TAXES ON TAXES ON CITY CURRENT HOMESTEAD CITIZEN HOMESTEAD SEN. CITIZEN AVERAGE AVERAGE AVERAGE TAX RATE EXEMPTION EXEMPTION EXEMPTION EXEMPTION ON HOME VALUE HOME VALUE HOME VALUE ON $145,388 (A) $128,167 (B) 9/1/2012 SEN. CITIZENS BEDFORD (C) % $50,000 $726 $390 $158,690 $792 $ HURST % $35,000 $708 $411 $133,121 $648 $435 N.R. HILLS % $36,000 $754 $445 $150,347 $780 $560 GRAPEVINE % $60,000 $402 $147 $223,133 $617 $410 COLLEYVILLE (C) % $65,000 $517 $225 $412,852 $1,469 $1,238 AVERAGE % $49,200 $621 $324 $215,629 $929 $690 EULESS % $35,000 $547 $317 $142,996 $538 $373 NOTES: (A) Euless' average home value as of July (B) Average home value of senior citizen property in the City of Euless as of July (C) Bedford & Colleyville have no homestead exemption. SOURCE: Tarrant Appraisal District Website

122 TAX RATE IMPACT FY12-13* FY13-14* Budgeted Proposed Tax Average Home Value = $143,064 $145,388 Less: Homestead Exemption, 20% $28,613 $29,078 Adjusted Value $114,451 $116,310 Annual Tax Burden: (at above tax rates) $ $ or monthly $44.83 $45.55 Over 65 Average Home Value = $124,645 $128,167 Less: Homestead Exemption, 20% $24,929 $25,633 Adjusted Value $99,716 $102,534 Less: Over 65 Exemption -$35,000 -$35,000 Net Value $64,716 $67,534 Annual Tax Burden: (at above tax rates) $ $ or monthly $25.35 $26.45 *Note: Home Values are based on average home values provided by Tarrant Appraisal District as of July each year /25/2013

123 GENERAL FUND GOVERNMENT REVENUES REVENUES BEDFORD HURST N.R. HILLS GRAPEVINE COLLEYVILLE EULESS Property Tax $8,221,141 $9,581,267 $14,409,705 $8,764,524 $10,579,713 $9,100,486 Sales Tax $7,022,288 $9,620,456 $8,482,679 $24,007,859 $2,858,065 $9,376,363 Mixed Beverage Tax included in other revenue $95,883 $101,724 $1,051,264 $65,808 $54,138 Franchise Fee $3,325,941 $2,965,411 $5,012,365 $6,355,695 $2,207,463 $4,114,181 Fines & Fees $1,595,887 $2,460,599 $2,421,696 $1,970,453 $990,507 $3,284,376 Licenses & Permits $863,709 $664,545 $1,543,875 $1,541,902 $1,113,123 $1,233,465 Charges for Service $2,494,185 $1,836,085 $3,361,293 $3,498,239 $1,030,439 $1,648, Intergovernmental $517,289 $537,766 $1,485,752 $125,415 $0 $363,343 Interest $6,783 $97,745 $83,247 $38,265 $61,626 $47,169 Other Revenue $399,578 $344,612 $252,382 $282,160 $67,703 $293,947 Operating Transfers In $2,431,760 $7,498 $3,991,159 $3,060,784 $1,081,868 $2,432,724 TOTAL $26,878,561 $28,211,867 $41,145,877 $50,696,560 $20,056,315 $31,948,640 * Data from FY2012 Comprehensive Annual Financial Reports.

124 GENERAL REVENUE FUND DIFFERENCES CHARGES FOR SERVICES: Bedford: Includes Ambulance Fees, Jail Revenue, Recreation Fees, Swimming Pools, Rental Income, Leases, Tennis Courts, Vital Statistics and Multi-Family Inspections. Hurst: Includes Recreation Fees, aquatic Fees (Mary Dr & Chisholm), Ambulance Fees, Sale of Maps, Zoning & Platting Fees, Tennis Courts, Athletics, Meeting Room Rental, and other Misc Community Service Fees. NRH: Includes Admin Fees from Utility Fund, NRH2O, Crime Control District, Parks and Recreation Development Corporation, Zoning & Platting, Recreation Fees, Ambulance Fees, Auto Impoundment Fees, Alarm Revenues, Sale of Maps, Vital Statistics, Animal Control Adoption. Grapevine: Includes Admin Fees from Utility Fund, Lake Fees, Off duty Security, CVB & SDUS, Zoning & Platting, Recreation Fees, Concessions, Swimming Pools, Ambulance Fees, Vital Statistics, Athletic Fees, Rental Fees (Fields, Facilities), Alarm Revenues, Insurance Charges, Engineering Inspection Fees, Fleet Charges, IT charges. Colleyville: Includes General Fund only Euless: Includes Swimming Pools, Pound Fees, Ambulance Fees, Zoning & Platting, Rental Income & Concessions. Recreation Fees are recorded in a separate fund. 8-11

125 ALL FUNDS REVENUES REVENUES BEDFORD HURST N.R. HILLS GRAPEVINE COLLEYVILLE EULESS Property Tax $13,735,255 $12,435,046 $22,578,205 $32,146,935 $12,414,457 $12,382,757 Occupancy Tax $724,555 included in sales tax $210,324 $12,326,427 $0 $292,931 Sales Tax $9,363,047 $18,996,433 $17,047,560 $46,932,217 $5,495,730 $14,957,757 Mixed Beverage Tax included in other rev $95,883 $101,724 $1,051,264 $65,808 $54,138 Franchise Fee $3,325,941 $2,965,411 $5,012,365 $6,355,695 $2,207,463 $4,276,136 Fines & Fees $2,078,895 $2,460,599 $3,338,693 $1,970,453 $1,051,899 $3,284, Licenses & Permits $863,709 $664,545 $1,543,875 $1,541,902 $1,113,123 $1,233,465 Charges for Service $23,029,230 $23,820,784 $42,683,247 $37,132,667 $15,983,362 $27,168,908 Intergovernmental $654,732 $604,056 $3,157,811 $919,931 $7,897 $363,343 Interest/Other Revenue $605,109 $778,390 $1,882,029 $1,135,348 $543,858 $1,401,259 Car Rental* $0 $0 $0 $0 $0 $12,933,884 TOTAL $54,380,473 $62,821,147 $97,555,833 $141,512,839 $38,883,597 $78,348,954 * Data from the FY 2012 Comprehensive Annual Financial Report * 2/3rd of the short term motor vehicle tax is rebated to the cities of Dallas and Fort Worth. Euless' portion is $4,602,669

126 ALL FUNDS REVENUE DIFFERENCES Bedford: Charges for Services: Includes Ambulance Fees, Jail Revenue, Recreation Fees, Swimming Pools, Rental Income, Leases, Tennis Courts, Vital Statistics and Multi-Family Inspections, Special Revenue Funds, Debt Service, Water & Sewer and Storm Utility Funds. Intergovernmental: General Fund, Special Revenue Fund Interest/Other Revenues: Includes interest and miscellaneous income from General Fund, Special Revenue Funds, Debt Service less capital projects, plus Water & Sewer and Storm Utility Funds. Hurst: Charges for Services: Includes Recreation Fees, aquatic Fees (Mary Dr & Chisholm), Ambulance Fees, Sale of Maps, Zoning and Platting Fees, Tennis Courts, Athletics, Meeting Room Rental, other Misc Community Service Fees plus Special Revenue Funds, Debt Service and Water & Sewer Fund. Intergovernmental: General Fund, Special Revenue Fund Interest/Other Revenues: Includes interest and miscellaneous income from General Fund, Special Revenue Funds, Debt Service less capital projects plus Water & Sewer Fund. NRH: Charges for Services: Includes Admin Fees from Utility Fund, NRH2O, Crime Control District, Parks and Recreation Development Corporation, Zoning & Platting, Recreation Fees, Ambulance Fees, Auto Impoundment Fees, Alarm Revenues, Sale of Maps, Vital Statistics, Animal Control Adoption, Special Revenue Funds, Debt Service, Water & Sewer, Golf Course and Aquatic Park. Intergovernmental: General Fund, Special Revenue Fund, Debt Service and Water & Sewer Fund Interest/Other Revenues: Includes interest and miscellaneous income from General Fund, Special Revenue Funds, Debt Service less capital projects, tennis courts, Water & Sewer and Aquatic Park. Grapevine: Charges for Services: Includes Admin Fees from Utility Fund, Lake Fees, Off duty Security, CVB & SDUS, Zoning & Platting, Recreation Fees, Concessions, Swimming Pools, Ambulance Fees, Vital Statistics, Athletic Fees, Rental Fees (Fields, Facilities), Alarm Revenues, Insurance Charges, Engineering Inspection Fees, Fleet Charges, IT charges, plus all Special Revenue Funds, Debt Service, Water & Sewer and Lake Enterprises. Intergovernmental: General Fund, Special Revenue Fund Interest/Other Revenues: Includes interest and miscellaneous income from General Fund, Special Revenue Funds, Debt Service less capital projects, Water & Sewer and Lake Enterprise. Colleyville: Charges for Services: Includes General Fund, Debt Service Fund, Special Revenue Funds & Enterprise Funds Intergovernmental: Special Revenue Fund Interest/Other Revenues: Includes interest and miscellaneous income from General Fund & Special Revenue Funds less capital projects Euless: Charges for Services: Includes Swimming Pools, Pound Fees, Ambulance Fees, Zoning & Platting, Rental Income, Concessions plus Special Revenue Funds, Debt Service, Water & Sewer, Drainage Utility, Golf Course and other Enterprises Funds. Intergovernmental: General Fund, Special Revenue Fund Interest/Other Revenues: Includes interest and miscellaneous income from General Fund, Special Revenue Funds, Car Rental, Debt Service less capital projects, Water & Sewer, Drainage Utility and other Enterprise Funds. 8-13

127 SALES TAX PER CAPITA GENERAL FUND CITY* TOTAL SALES TAX SALES TAX PER CAPITA 1 ONLY BEDFORD (1.5 ) $7,022, HURST (1 ) $9,620, N.R. HILLS (1 ) $8,482, GRAPEVINE (1 ) $24,007, COLLEYVILLE (1 ) $2,858, AVERAGE $10,398, EULESS (1.25 ) $9,376, * Data from FY12 Comprehensive Annual Financial Report. 8-14

128 SALES TAX PER CAPITA ALL FUNDS CITY* TOTAL SALES TAX SALES TAX PER CAPITA BEDFORD (2 ) $9,363, HURST (2 ) $18,502, N.R. HILLS (2 ) $16,974, GRAPEVINE (2 ) $46,932, COLLEYVILLE (2 ) $5,495, AVERAGE $19,453, EULESS (2 ) $14,957, * Data from FY12 Comprehensive Annual Financial Report. 8-15

129 Sales Tax Rates July 1, 2013 CITY RATE INCLUDES Bedford 8.25% 1/2 property tax relief 1/2 4b (streets) Colleyville 8.25% 1/2 economic development 1/2 crime prevention EULESS 8.25% 1/2 economic development 1/4 crime prevention 1/4 property tax relief Grapevine 8.25% 1/2 4B economic development 1/2 crime prevention Haltom City 8.25% 1/4 street maintenance 1/4 crime prevention 1/4 economic development 1/4 parks and recreation Hurst 8.25% 1/2 economic development 1/2 crime prevention N. Richland Hills 8.25% 1/2 parks & recreation 1/2 crime prevention Southlake 8.25% 1/2 parks development 1/2 crime prevention 8-16

130 SANITATION AND RECYCLING COMPARISON OF SERVICE AND RATES SINGLE BAGS TWICE A FAMILY COST OF OR YEAR BULK RECYCLING COST OF CITY CUSTOMERS SERVICE* CANS PICKUP COMPANY RECYCLING* BEDFORD 14,800 $7.42 Bags Only YES ALLIED $2.03 COLLEYVILLE 8,300 $9.60 EITHER ONCE IESI $ GRAPEVINE 14,100 $11.09 EITHER WEEKLY ALLIED INCLUDED HALTOM CITY 12,650 $11.45 EITHER YES IESI INCLUDED HURST 12,200 $7.26 EITHER YES ALLIED $4.70 N. R. HILLS 20,000 $10.75 EITHER YES DUNCAN DISP INCLUDED RICHLAND HILLS 2,950 $10.48 EITHER YES ALLIED INCLUDED SOUTHLAKE 8,500 $12.85 EITHER YES ALLIED INCLUDED AVERAGE 11,688 $10.11 $3.30 EULESS 12,075 $8.23 EITHER NO CWD $1.15 * Rates as of June 30, 2013

131 DRAINAGE UTILITY CHARGE RESIDENTIAL COMPARISON Colleyville $7.00 Bedford $3.50 Hurst $4.00 Grapevine $4.00 * North Richland Hills $3.42 (maximum) Arlington $4.25 * Grand Prairie $4.35 (maximum) Richland Hills $8.50 AVERAGE $4.88 Euless $2.50 * North Richland Hills and Grand Prairie base charge on lot size and square footage respectively. 8-18

132 COMPARATIVE RATES WATER MINIMUM WATER 3,000 8,000 12,000 15,000 20,000 CITY BILL* RATE GALLONS GALLONS GALLONS GALLONS GALLONS BEDFORD - NON-SENIOR $ /tgals $27.04 $41.49 $53.05 $61.72 $76.17 SENIOR $ /tgals $25.37 $39.82 $51.38 $60.05 $74.50 GRAPEVINE* $ /tgals $12.49 $26.19 $37.15 $45.37 $59.07 N. R. HILLS* $ /100cf < 3,001cf $15.39 $42.34 $63.90 $80.07 $ /100cf > 3,000cf 5.39/tgals < 22tgals 5.47/tgals > 21tgals COLLEYVILLE* $ /tgals $16.26 $34.96 $49.92 $61.14 $79.84 HURST* $ /tgals $20.47 $49.82 $73.30 $90.91 $ AVERAGE $ /tgals $18.33 $38.96 $55.46 $67.84 $88.47 EULESS (Proposed) $ / 0-2 tgals $17.39 $35.39 $52.07 $64.58 $ / 3-8 tgals 4.17 / 9-15 tgls 4.70 / tgals 5.30/ > 35 tgals *Minimum bill includes first 2000 gallons of usage. WASTEWATER MINIMUM SEWER 3,000 8,000 12,000 15,000 20,000 CITY BILL RATE GALLONS GALLONS GALLONS GALLONS GALLONS BEDFORD - NON-SENIOR $ /tgals $16.04 $24.64 $31.52 $31.52 $31.52 SENIOR $ /tgals $15.04 $23.64 $30.52 $30.52 $30.52 GRAPEVINE (15,000 Cap) $ /tgals $17.58 $33.88 $46.92 $56.70 $56.70 N. R. HILLS $ /100cf $17.23 $31.97 $43.77 $52.61 $63.52 (capped at 2500cf or 18.7tgals) 2.95/tgals COLLEYVILLE $ /tgals $16.56 $28.86 $38.70 $38.70 $38.70 HURST $ /tgals $20.75 $37.70 $51.26 $51.26 $51.26 AVERAGE $ /tgals $17.63 $31.41 $42.43 $46.16 $48.34 EULESS* (Proposed) $ /tgals $15.86 $30.22 $41.70 $45.53 $45.53 *Billed for 90% of water consumption up to 12,000 gallons. For cities without a stated maximum, a 12,000 gallon cap was used for comparative purposes. 8-19

133 Impact of Water Rate Increase Impact of 5 increase on all tiers: Impact of 10 increase on all tiers: To City: Additional revenues generated To City: Additional revenues generated Increase Estimated Volume* Revenue Increase Estimated Volume* Revenue 05 2,406,054 $ 120, ,406,054 $ 240,605 To Citizens: Estimated Increase To Citizens: Estimated Increase Monthly $ 0.40 Monthly $ 0.81 Annually $ 4.83 Annually $ 9.66 Impact of 15 increase on all tiers: Impact of 20 increase on all tiers: To City: Additional revenues generated To City: Additional revenues generated Increase Estimated Volume* Revenue Increase Estimated Volume* Revenue 15 2,406,054 $ 360, ,406,054 $ 481,211 To Citizens: Estimated Increase To Citizens: Estimated Increase Monthly $ 1.21 Monthly $ 1.61 Annually $ Annually $ * amounts shown in thousands of gallons Calculations based on 24,909 water customers Impact of Wastewater Rate Increase Impact of 5 increase on rate: Impact of 10 increase on rate: To City: Additional revenues generated To City: Additional revenues generated Increase Estimated Volume* Revenue Increase Estimated Volume* Revenue 05 1,684,238 $ 84, ,684,238 $ 168,424 To Citizens: Estimated Increase To Citizens: Estimated Increase Monthly $ 0.29 Monthly $ 0.58 Annually $ 3.45 Annually $ 6.90 Impact of 15 increase on rate: Impact of 20 increase on rate: To City: Additional revenues generated To City: Additional revenues generated Increase Estimated Volume* Revenue Increase Estimated Volume* Revenue 15 1,684,238 $ 252, ,684,238 $ 336,848 To Citizens: Estimated Increase To Citizens: Estimated Increase Monthly $ 0.86 Monthly $ 1.15 Annually $ Annually $ * amounts shown in thousands of gallons Calculations based on 24,395 wastewater customers 8-20

134 Utility Bill Comparison CITY WATER WASTEWATER DRAINAGE SANITATION RECYCLING TOTAL (8 tgals) (8 tgals) BILL BEDFORD $41.49 $24.64 $3.50 $7.42 $2.03 $79.08 GRAPEVINE $26.19 $33.88 $4.00 $11.09 INCLUDED $75.16 N. R. HILLS $42.34 $31.97 $3.42 $10.75 INCLUDED $88.48 COLLEYVILLE $34.96 $28.86 $7.00 $9.60 $3.16 $ HURST $49.82 $37.70 $4.00 $7.26 $4.70 $ AVERAGE $38.96 $31.41 $4.38 $9.22 $3.30 $87.27 EULESS $35.39 $30.22 $ * 1.19* $77.78 * New rates for Sanitation and Recycling effective March 1, 2014.

135 Mayor Mary Lib Saleh Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 16,000 17,000 30,000 26,000 33,000 20,000 28,000 13,000 4,000 3,000 7,000 11,000 BEDFORD water $65 $68 $105 $94 $114 $76 $99 $56 $30 $27 $39 $50 $822 wastewater $37 $37 $37 $37 $37 $37 $37 $37 $37 $37 $37 $37 $440 combined $101 $104 $142 $130 $150 $113 $136 $93 $67 $64 $75 $87 $1,262 GRAPEVINE water $48 $51 $86 $76 $95 $59 $81 $40 $15 $12 $23 $34 $621 wastewater $57 $57 $57 $57 $57 $57 $57 $57 $57 $57 $57 $57 $680 combined $105 $108 $143 $132 $151 $116 $138 $97 $72 $69 $80 $91 $1, N.R. HILLS water $85 $91 $161 $139 $177 $107 $150 $69 $21 $15 $37 $59 $1,112 wastewater $53 $53 $53 $53 $53 $53 $53 $53 $53 $53 $53 $53 $632 combined $138 $143 $214 $192 $230 $160 $203 $122 $73 $68 $90 $111 $1,743 COLLEYVILLE water $65 $69 $117 $102 $128 $80 $110 $54 $20 $16 $31 $46 $838 wastewater $46 $46 $46 $46 $46 $46 $46 $46 $46 $46 $46 $46 $553 combined $111 $115 $163 $148 $175 $126 $156 $100 $66 $62 $77 $92 $1,391 HURST water $97 $103 $179 $155 $197 $120 $167 $79 $26 $20 $44 $67 $1,255 wastewater $61 $61 $61 $61 $61 $61 $61 $61 $61 $61 $61 $61 $737 combined $158 $164 $240 $217 $258 $182 $229 $141 $88 $82 $105 $129 $1,992 AVERAGE water $72 $76 $130 $113 $142 $88 $121 $60 $22 $18 $35 $51 $930 wastewater $51 $51 $51 $51 $51 $51 $51 $51 $51 $51 $51 $51 $608 combined $123 $127 $180 $164 $193 $139 $172 $110 $73 $69 $86 $102 $1,538 EULESS water $58 $62 $119 $101 $132 $76 $112 $37 $12 $8 $22 $53 $792 wastewater $39 $41 $73 $63 $80 $51 $72 $33 $10 $8 $18 $28 $516 combined $97 $103 $192 $164 $212 $127 $184 $70 $22 $16 $40 $81 $1,308

136 Councilmember Tim Stinneford Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 17,000 16,000 25,000 15,000 8,000 15,000 6,000 5,000 4,000 7,000 7,000 8,000 BEDFORD water $68 $65 $91 $62 $41 $62 $36 $33 $30 $39 $39 $41 $605 wastewater $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $234 combined $87 $84 $110 $81 $61 $81 $55 $52 $49 $58 $58 $61 $839 GRAPEVINE water $51 $48 $73 $45 $26 $45 $21 $18 $15 $23 $23 $26 $416 wastewater $24 $24 $24 $24 $24 $24 $24 $24 $24 $24 $24 $24 $289 combined $75 $72 $97 $69 $50 $69 $45 $42 $39 $48 $48 $50 $ N.R. HILLS water $91 $85 $134 $80 $42 $80 $32 $26 $21 $37 $37 $42 $708 wastewater $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $278 combined $114 $109 $157 $103 $65 $103 $55 $49 $44 $60 $60 $65 $985 COLLEYVILLE water $69 $65 $99 $61 $35 $61 $27 $24 $20 $31 $31 $35 $558 wastewater $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $258 combined $90 $86 $120 $83 $56 $83 $49 $45 $41 $53 $53 $56 $816 HURST water $103 $97 $150 $91 $50 $91 $38 $32 $26 $44 $44 $50 $815 wastewater $28 $28 $28 $28 $28 $28 $28 $28 $28 $28 $28 $28 $330 combined $130 $124 $177 $118 $77 $118 $66 $60 $54 $71 $71 $77 $1,145 AVERAGE water $76 $72 $109 $68 $39 $68 $31 $27 $22 $35 $35 $39 $620 wastewater $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $278 combined $99 $95 $132 $91 $62 $91 $54 $50 $46 $58 $58 $62 $898 EULESS water $62 $58 $97 $53 $25 $53 $19 $16 $12 $22 $22 $25 $464 wastewater $41 $39 $61 $36 $20 $38 $15 $13 $10 $18 $18 $20 $329 combined $103 $97 $158 $89 $45 $91 $34 $29 $22 $40 $40 $45 $793

137 Mayor Pro Tem Leon Hogg Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 7,000 9,000 11,000 7,000 6,000 5,000 5,000 3,000 4,000 4,000 5,000 6,000 BEDFORD water $39 $44 $50 $39 $36 $33 $33 $27 $30 $30 $33 $36 $429 wastewater $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $213 combined $56 $62 $68 $56 $53 $51 $51 $45 $48 $48 $51 $53 $642 GRAPEVINE water $23 $29 $34 $23 $21 $18 $18 $12 $15 $15 $18 $21 $249 wastewater $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $250 combined $44 $50 $55 $44 $42 $39 $39 $33 $36 $36 $39 $42 $ N.R. HILLS water $37 $48 $59 $37 $32 $26 $26 $15 $21 $21 $26 $32 $379 wastewater $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $242 combined $57 $68 $79 $57 $52 $46 $46 $36 $41 $41 $46 $52 $621 COLLEYVILLE water $31 $39 $46 $31 $27 $24 $24 $16 $20 $20 $24 $27 $330 wastewater $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $228 combined $50 $58 $65 $50 $47 $43 $43 $35 $39 $39 $43 $47 $558 HURST water $44 $56 $67 $44 $38 $32 $32 $20 $26 $26 $32 $38 $457 wastewater $24 $24 $24 $24 $24 $24 $24 $24 $24 $24 $24 $24 $290 combined $68 $80 $92 $68 $62 $56 $56 $45 $50 $50 $56 $62 $747 AVERAGE water $35 $43 $51 $35 $31 $27 $27 $18 $22 $22 $27 $31 $368 wastewater $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $245 combined $55 $63 $72 $55 $51 $47 $47 $39 $43 $43 $47 $51 $613 EULESS water $22 $29 $37 $22 $19 $15 $15 $8 $12 $12 $15 $19 $225 wastewater $17 $22 $27 $17 $14 $13 $13 $8 $10 $10 $13 $14 $178 combined $39 $51 $64 $39 $33 $28 $28 $16 $22 $22 $28 $33 $403

138 Councilmember Linda Martin Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 6,000 13,000 11,000 12,000 6,000 9,000 4,000 4,000 3,000 4,000 8,000 10,000 BEDFORD water $36 $56 $50 $53 $36 $44 $30 $30 $27 $30 $41 $47 $481 wastewater $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $206 combined $53 $73 $67 $70 $53 $62 $47 $47 $44 $47 $59 $64 $687 GRAPEVINE water $21 $40 $34 $37 $21 $29 $15 $15 $12 $15 $26 $32 $298 wastewater $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $237 combined $40 $60 $54 $57 $40 $49 $35 $35 $32 $35 $46 $51 $ N.R. HILLS water $32 $69 $59 $64 $32 $48 $21 $21 $15 $21 $42 $53 $476 wastewater $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $230 combined $51 $88 $78 $83 $51 $67 $40 $40 $35 $40 $62 $72 $706 COLLEYVILLE water $27 $54 $46 $50 $27 $39 $20 $20 $16 $20 $35 $42 $397 wastewater $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $218 combined $46 $72 $64 $68 $46 $57 $38 $38 $34 $38 $53 $61 $615 HURST water $38 $79 $67 $73 $38 $56 $26 $26 $20 $26 $50 $62 $563 wastewater $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $276 combined $61 $102 $90 $96 $61 $79 $49 $49 $43 $49 $73 $85 $839 AVERAGE water $31 $60 $51 $55 $31 $43 $22 $22 $18 $22 $39 $47 $443 wastewater $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $234 combined $50 $79 $71 $75 $50 $63 $42 $42 $38 $42 $58 $67 $676 EULESS water $19 $45 $37 $41 $19 $29 $12 $12 $8 $12 $26 $33 $293 wastewater $15 $32 $27 $29 $15 $23 $10 $10 $8 $10 $20 $25 $224 combined $34 $77 $64 $70 $34 $52 $22 $22 $16 $22 $46 $58 $517

139 Councilmember Linda Eilenfeldt Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 12,000 17,000 17,000 10,000 8,000 12,000 8,000 8,000 5,000 8,000 6,000 10,000 BEDFORD water $53 $68 $68 $47 $41 $53 $41 $41 $33 $41 $36 $47 $570 wastewater $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $275 combined $76 $90 $90 $70 $64 $76 $64 $64 $56 $64 $59 $70 $845 GRAPEVINE water $37 $51 $51 $32 $26 $37 $26 $26 $18 $26 $21 $32 $383 wastewater $31 $31 $31 $31 $31 $31 $31 $31 $31 $31 $31 $31 $367 combined $68 $81 $81 $62 $57 $68 $57 $57 $49 $57 $51 $62 $ N.R. HILLS water $64 $91 $91 $53 $42 $64 $42 $42 $26 $42 $32 $53 $643 wastewater $29 $29 $29 $29 $29 $29 $29 $29 $29 $29 $29 $29 $348 combined $93 $120 $120 $82 $71 $93 $71 $71 $55 $71 $61 $82 $991 COLLEYVILLE water $50 $69 $69 $42 $35 $50 $35 $35 $24 $35 $27 $42 $513 wastewater $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $317 combined $76 $95 $95 $69 $61 $76 $61 $61 $50 $61 $54 $69 $830 HURST water $73 $103 $103 $62 $50 $73 $50 $50 $32 $50 $38 $62 $745 wastewater $34 $34 $34 $34 $34 $34 $34 $34 $34 $34 $34 $34 $412 combined $108 $137 $137 $96 $84 $108 $84 $84 $67 $84 $72 $96 $1,156 AVERAGE water $55 $76 $76 $47 $39 $55 $39 $39 $27 $39 $31 $47 $571 wastewater $29 $29 $29 $29 $29 $29 $29 $29 $29 $29 $29 $29 $344 combined $84 $105 $105 $76 $68 $84 $68 $68 $55 $68 $59 $76 $915 EULESS water $41 $62 $62 $33 $26 $41 $26 $26 $15 $25 $19 $33 $409 wastewater $29 $41 $41 $25 $20 $31 $20 $20 $13 $20 $15 $26 $301 combined $70 $103 $103 $58 $46 $72 $46 $46 $28 $45 $34 $59 $710

140 Councilmember Glenn Porterfield Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 5,000 9,000 10,000 6,000 12,000 6,000 4,000 5,000 2,000 5,000 5,000 6,000 BEDFORD water $33 $44 $47 $36 $53 $36 $30 $33 $24 $33 $33 $36 $437 wastewater $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $206 combined $50 $62 $64 $53 $70 $53 $47 $50 $41 $50 $50 $53 $643 GRAPEVINE water $18 $29 $32 $21 $37 $21 $15 $18 $10 $18 $18 $21 $257 wastewater $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $237 combined $38 $49 $51 $40 $57 $40 $35 $38 $30 $38 $38 $40 $ N.R. HILLS water $26 $48 $53 $32 $64 $32 $21 $26 $10 $26 $26 $32 $395 wastewater $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $230 combined $45 $67 $72 $51 $83 $51 $40 $45 $29 $45 $45 $51 $625 COLLEYVILLE water $24 $39 $42 $27 $50 $27 $20 $24 $13 $24 $24 $27 $341 wastewater $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $218 combined $42 $57 $61 $46 $68 $46 $38 $42 $31 $42 $42 $46 $559 HURST water $32 $56 $62 $38 $73 $38 $26 $32 $15 $32 $32 $38 $475 wastewater $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $276 combined $55 $79 $85 $61 $96 $61 $49 $55 $38 $55 $55 $61 $751 AVERAGE water $27 $43 $47 $31 $55 $31 $22 $27 $14 $27 $27 $31 $381 wastewater $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $234 combined $46 $63 $67 $50 $75 $50 $42 $46 $34 $46 $46 $50 $615 EULESS water $15 $29 $33 $19 $41 $19 $12 $15 $5 $15 $15 $19 $237 wastewater $12 $22 $24 $15 $29 $15 $10 $13 $5 $13 $13 $15 $186 combined $27 $51 $57 $34 $70 $34 $22 $28 $10 $28 $28 $34 $423

141 Councilmember Perry Bynum Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 16,000 15,000 23,000 20,000 17,000 7,000 14,000 5,000 3,000 4,000 11,000 6,000 BEDFORD water $65 $62 $85 $76 $68 $39 $59 $33 $27 $30 $50 $36 $628 wastewater $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $282 combined $88 $85 $108 $100 $91 $62 $82 $56 $51 $53 $74 $59 $910 GRAPEVINE water $48 $45 $67 $59 $51 $23 $43 $18 $12 $15 $34 $21 $438 wastewater $32 $32 $32 $32 $32 $32 $32 $32 $32 $32 $32 $32 $380 combined $80 $77 $99 $91 $83 $55 $74 $50 $44 $47 $66 $52 $ N.R. HILLS water $85 $80 $123 $107 $91 $37 $75 $26 $15 $21 $59 $32 $751 wastewater $30 $30 $30 $30 $30 $30 $30 $30 $30 $30 $30 $30 $360 combined $115 $110 $153 $137 $121 $67 $105 $56 $45 $51 $89 $62 $1,111 COLLEYVILLE water $65 $61 $91 $80 $69 $31 $57 $24 $16 $20 $46 $27 $588 wastewater $27 $27 $27 $27 $27 $27 $27 $27 $27 $27 $27 $27 $327 combined $92 $88 $118 $107 $96 $58 $85 $51 $43 $47 $73 $55 $914 HURST water $97 $91 $138 $120 $103 $44 $85 $32 $20 $26 $67 $38 $862 wastewater $35 $35 $35 $35 $35 $35 $35 $35 $35 $35 $35 $35 $425 combined $132 $126 $173 $156 $138 $79 $120 $68 $56 $62 $103 $74 $1,287 AVERAGE water $72 $68 $101 $88 $76 $35 $64 $27 $18 $22 $51 $31 $653 wastewater $30 $30 $30 $30 $30 $30 $30 $30 $30 $30 $30 $30 $355 combined $102 $97 $130 $118 $106 $64 $93 $56 $48 $52 $81 $60 $1,008 EULESS water $58 $53 $88 $76 $62 $22 $50 $15 $8 $12 $53 $19 $516 wastewater $39 $36 $56 $49 $41 $18 $36 $13 $7 $10 $28 $15 $348 combined $97 $89 $144 $125 $103 $40 $86 $28 $15 $22 $81 $34 $864

142 Council Average Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 12,000 14,000 19,000 14,000 13,000 11,000 10,000 6,000 4,000 5,000 7,000 8,000 BEDFORD water $53 $59 $73 $59 $56 $50 $47 $36 $30 $33 $39 $41 $576 wastewater $22 $22 $22 $22 $22 $22 $22 $22 $22 $22 $22 $22 $268 combined $75 $81 $96 $81 $78 $73 $70 $58 $52 $55 $61 $64 $844 GRAPEVINE water $37 $43 $56 $43 $40 $34 $32 $21 $15 $18 $23 $26 $388 wastewater $30 $30 $30 $30 $30 $30 $30 $30 $30 $30 $30 $30 $354 combined $67 $72 $86 $72 $69 $64 $61 $50 $45 $48 $53 $56 $ N.R. HILLS water $64 $75 $102 $75 $69 $59 $53 $32 $21 $26 $37 $42 $654 wastewater $28 $28 $28 $28 $28 $28 $28 $28 $28 $28 $28 $28 $337 combined $92 $103 $130 $103 $97 $87 $81 $60 $49 $54 $65 $70 $990 COLLEYVILLE water $50 $57 $76 $57 $54 $46 $42 $27 $20 $24 $31 $35 $521 wastewater $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $306 combined $75 $83 $102 $83 $79 $72 $68 $53 $46 $49 $57 $60 $827 HURST water $73 $85 $114 $85 $79 $67 $62 $38 $26 $32 $44 $50 $756 wastewater $33 $33 $33 $33 $33 $33 $33 $33 $33 $33 $33 $33 $398 combined $106 $118 $148 $118 $112 $101 $95 $71 $60 $65 $77 $83 $1,154 AVERAGE water $55 $64 $84 $64 $60 $51 $47 $31 $22 $27 $35 $39 $579 wastewater $28 $28 $28 $28 $28 $28 $28 $28 $28 $28 $28 $28 $333 combined $83 $91 $112 $91 $87 $79 $75 $58 $50 $54 $63 $67 $912 EULESS water $37 $50 $66 $50 $45 $53 $33 $19 $8 $15 $22 $25 $423 wastewater $27 $34 $44 $34 $32 $28 $25 $15 $7 $13 $18 $20 $297 combined $64 $84 $110 $84 $77 $81 $58 $34 $15 $28 $40 $45 $720

143 CITY OF EULESS MEMO TO: FROM: MAYOR AND CITY COUNCIL JACKIE THERIOT ASSISTANT DIRECTOR OF FINANCE SUBJECT: WATER AND WASTEWATER STATISTICAL ANALYSIS DATE: JULY 26, 2013 Water supply and water billing for FY2013 are currently tracking under the five year averages. Historically, the last quarter of the fiscal year receives the least amount of rainfall and realizes the greatest demand for water. On average, the last quarter of the fiscal year typically accounts for almost 38% of annual water sales volume and revenue. FY2013 data is shown through June 2013 when available. In some instances, projections through the end of the fiscal year are also included. The data presented in this report is as follows: HISTORICAL RAINFALL DATA AND GRAPH The rainfall information shown is obtained from the National Weather Service station located at DFW Airport. Actual rainfall experienced throughout the City of Euless may vary slightly from the reported data. A graphical representation of the prior fiscal year, current fiscal year, and an average or normal year is also presented. HISTORICAL AVERAGE HIGH TEMPERATURE DATA AND GRAPH The temperature information shown is also obtained from the National Weather Service station located at DFW Airport. Actual temperatures throughout the City of Euless may vary slightly from the reported data. A graphical representation of the prior fiscal year, current fiscal year, and an average or normal year is also presented. COMPARISON OF RAINFALL TO WATER SALES A graphical representation of the inverse relationship between rainfall and water sales for a five year period is presented. HISTORICAL WATER PRODUCTION DATA AND GRAPH A table detailing water production of Euless three wells for five fiscal years along with the five year average is presented. Additionally, a graphical representation of the five year average, the current year, and the prior fiscal year is shown by month. 9-1

144 HISTORICAL WATER PURCHASES DATA AND GRAPH A table detailing water purchases from Trinity River Authority for five fiscal years including a five year average is presented. A graphical representation of the five year average, the current year, and the previous fiscal year is shown by month on the page following the table. HISTORICAL WATER SUPPLY DATA AND GRAPH The available water supply, which is the sum of production and purchases, is reflected for five fiscal years. A column representing the five year average by month is also shown on the report. The graph shows supply for the five year average, the current year, and last fiscal year. HISTORICAL WATER BILLING DATA AND GRAPH Water billing statistics are presented for five fiscal years along with the five year average billings. This data is also presented graphically on the page following the table. The graph includes the five year average, the current fiscal year, and the previous fiscal year. HISTORICAL WATER EFFICIENCY RATING DATA AND GRAPH The water efficiency rating, which is calculated by dividing billed consumption by supply, is shown on the next table. The graph immediately following the table shows the efficiency ratings for five fiscal years on the bar graph. The line graphs indicate billing and supply for five years in millions of gallons. HISTORICAL RECLAIMED WATER SUPPLY DATA AND GRAPH The reclaimed water supply, which is the volume purchased from the City of Fort Worth, is reflected for the previous and current fiscal years. To provide an additional point of comparison, the FY2011 s governmental customer consumption is also presented. Estimates for the remainder of the fiscal year have been included for comparative purposes. The graph immediately following reflects the prior year government consumption and the current year reclaimed water consumption. HISTORICAL WASTEWATER FLOW DATA AND GRAPH A table detailing wastewater treatment flows to Trinity River Authority for five fiscal years including a five year average is presented. A graphical representation of the five year average, the current fiscal year, and the prior fiscal year is shown by month on the page immediately following the table. HISTORICAL WATER, RECLAIMED WATER AND WASTEWATER REVENUES Of the last three tables, two reflect water and wastewater revenues for the five year averages, the prior fiscal year and the current fiscal year. The remaining table reflects prior year and current year reclaimed water revenues. 9-2

145 Monthly Rainfall Totals in Inches By Fiscal Year Fiscal Year Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Total FY FY FY FY FY Inc/(Dec) from PY (2.10) (0.81) (2.40) (2.12) (0.20) (3.47) (2.26) 1.51 (0.68) (12.53) 5-Year Average "Normal" Inc/(Dec) from Normal (3.09) (2.52) (0.62) 2.16 (0.69) (0.79) (1.22) (1.98) (1.09) (9.84) CITY OF EULESS MONTHLY RAINFALL IN INCHES Inches of Rainfall 4 3 "Normal" FY2012 FY Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Source: National Weather Service, DFW Airport Station

146 Average High Temperatures by Month By Fiscal Year Fiscal Year Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep FY FY FY FY FY Inc/(Dec) from PY (2) 5 6 (3) 1 (6) (6) (5) (1) "Normal" Inc/(Dec) from Normal (2) - 2 CITY OF EULESS AVERAGE MONTHLY HIGH TEMPERATURES Temperatures "Normal" FY2012 FY Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Source: National Weather Service, DFW Airport Station

147 Annual Rainfall and Water Consumption Rainfall Water Consumption Water Consumption FY (in inches) (thousand of gallons) (millions of gallons) ,483, ,313, ,657, ,310, * ,525, COMPARISON OF RAINFALL TO WATER CONSUMPTION 40 3, Inches of Rain per Year ,500 2,000 1,500 1, Millions of Gallons Per Year * Fiscal Year 0 Rainfall Water Consumption * Data for partial year

148 Water Production (in thousands of gallons, unless otherwise noted) FY FY FY FY FY 5-Year MONTH Mo. Avg. October 50,288 51,512 47,983 34,601 66,563 50,189 November 55,024 41,131 55,073 26,421 56,628 46,855 December 53,048 49,922 44,544 1,140 77,698 45,270 1st Qtr. Total 158, , ,600 62, , ,315 1st Qtr. Monthly Avg. (MGD) January 56,995 43,775 25,601 2,444 62,667 38,296 February 48,794 57,617 16,678 11,314 51,669 37,214 March 73,476 46,729 20,077 6,474 29,603 35,272 2nd Qtr. Total 179, ,121 62,356 20, , ,783 2nd Qtr. Monthly Avg. (MGD) Month Total 337, , ,956 82, , ,098 6 Month Avg April 71,738 25,871 39,375 23,786 26,138 37,382 May 78,983 38,347 42,069 37,871 3,906 40,235 June 50,653 61,937 40,338 49,281 3,983 41,238 3rd Qtr. Total 201, , , ,938 34, ,855 3rd Qtr. Monthly Avg. (MGD) Month Total 538, , , , , ,953 9 Month Avg July 80,490 50,732 36,219 35,156 50,649 August 66,786 62,467 64,747 32,660 56,665 September 44,016 49,114 45,210 37,959 44,075 4th Qtr. Total 191, , , , ,389 4th Qtr. Monthly Avg. (MGD) Year End Total 730, , , , ,342 Annual Monthly Avg. (MGD) Deviation From Historical Mo. Avg. (MGD) (0.12) (0.62) - From Historical Yearly Avg. 206,949 55,812 (45,428) (224,235) - 9-6

149 WATER PRODUCTION 80,000 70, Thousands of Gallons 60,000 50,000 40,000 30,000 20,000 10, Year Avg. FY 2012 FY 2013

150 Water Purchases (in thousands of gallons, unless otherwise noted) FY FY FY FY FY 5-Year MONTH Mo. Avg. October 202,962 90, , , , ,792 November 142, , , , , ,706 December 123, , , , , ,378 1st Qtr. Total 468, , , , , ,876 1st Qtr. Monthly Avg. (MGD) January 120, , , ,511 84, ,909 February 113,368 92, , ,821 84, ,278 March 114, , , , , ,285 2nd Qtr. Total 348, , , , , ,472 2nd Qtr. Monthly Avg. (MGD) Month Total 817, , ,704 1,019, , ,348 6 Month Avg April 113, , , , , ,330 May 120, , , , , ,553 June 210, , , , , ,199 3rd Qtr. Total 444, , , , , ,082 3rd Qtr. Monthly Avg. (MGD) Month Total 1,262,544 1,269,329 1,547,283 1,583,127 1,364,869 1,405,430 9 Month Avg July 263, , , , ,968 August 246, , , , ,608 September 183, , , , ,655 4th Qtr. Total 692, ,431 1,019, , ,230 4th Qtr. Monthly Avg. (MGD) Year End Total 1,955,535 2,028,760 2,566,370 2,440,539-2,237,661 Annual Monthly Avg. (MGD) Deviation From Historical Mo. Avg. (MGD) (0.77) (0.57) From Historical Yearly Avg. (282,126) (208,901) 328, ,

151 WATER PURCHASES 350, , Thousands of Gallons 250, , , , , , , , , , , , , , , ,118 50,000 5-Year Avg. FY 2012 FY 2013

152 Available Water Supply (in thousands of gallons, unless otherwise noted) FY FY FY FY FY 5-Year MONTH Mo. Avg. October 253, , , , , ,305 November 197, , , , , ,831 December 176, , , , , ,968 1st Qtr. Total 627, , , , , ,103 1st Qtr. Monthly Avg. (MGD) January 177, , , , , ,574 February 162, , , , , ,420 March 188, , , , , ,837 2nd Qtr. Total 527, , , , , ,830 2nd Qtr. Monthly Avg. (MGD) Month Total 1,155, , ,098 1,101,489 1,115,818 1,057,933 6 Month Avg April 185, , , , , ,594 May 199, , , , , ,002 June 261, , , , , ,226 3rd Qtr. Total 646, , , , , ,823 3rd Qtr. Monthly Avg. (MGD) Month Total 1,801,543 1,686,170 1,740,615 1,776,459 1,743,994 1,749,756 9 Month Avg July 343, , , , ,617 August 313, , , , ,273 September 227, , , , ,730 4th Qtr. Total 884, ,744 1,165, , ,619 4th Qtr. Monthly Avg. (MGD) Year End Total 2,685,826 2,607,914 2,905,878 2,739,646-2,733,375 Annual Monthly Avg. (MGD) Deviation From Historical Mo. Avg. (MGD) (0.13) (0.34) From Historical Yearly Avg. (47,549) (125,461) 172,503 6,

153 WATER SUPPLY 400, , Thousands of Gallons 300, , , , ,000 50,000-5-Year Avg. FY 2012 FY 2013

154 Water Billing (in thousands of gallons, unless otherwise noted) FY FY FY FY FY FY FY FY 5-Year MONTH Mo. Avg. October 277, , , , , , , , ,178 November 234, , , , , , , , ,759 December 224, , , , , , , , ,098 1st Qtr. Total 736, , , , , , , , ,034 1st Qtr. Monthly Avg. (MGD) January 157, , , , , , , , ,859 February 156, , , , , , , , ,059 March 178, , , , , , , , ,936 2nd Qtr. Total 492, , , , , , , , ,853 2nd Qtr. Monthly Avg. (MGD) Month Total 1,228,763 1,083,856 1,053,734 1,102, ,801 1,045, ,622 1,022,025 1,010,887 6 Month Avg April 166, , , , , , , , ,376 May 199, , , , , , , , ,753 June 317, , , , , , , , ,058 3rd Qtr. Total 683, , , , , , , , ,187 3rd Qtr. Monthly Avg. (MGD) Month Total 1,912,198 1,570,599 1,593,469 1,632,439 1,441,046 1,619,273 1,492,474 1,525,138 1,542,074 9 Month Avg July 313, , , , , , , ,079 August 424, , , , , , , ,545 September 336, , , , , , , ,071 4th Qtr. Total 1,074, , , , ,179 1,038, , ,695 4th Qtr. Monthly Avg. (MGD) Year End Total 2,986,380 2,248,853 2,520,331 2,483,210 2,313,225 2,657,372 2,310,203 1,525,138 2,436,769 Annual Monthly Avg. (MGD) Deviation From Historical Mo. Avg. (MGD) 1.51 (0.51) (0.34) 0.60 (0.35) (2.50) From Historical Yearly Avg. 549,612 (187,916) 995,193 46,442 (123,544) 220,604 (126,566) (911,631) 9-12

155 WATER BILLING 350, , Thousands of Gallons 250, , , ,000 50,000-5-Year Avg. FY 2012 FY 2013

156 Fiscal Year Water Efficiency Rating (in thousands of gallons, unless otherwise noted) FY FY FY FY FY Water Supply st Quarter of FY 627, , , , ,808 2 nd Quarter of FY 527, , , , ,010 3 rd Quarter of FY 646, , , , ,176 4 th Quarter of FY 884, ,744 1,165, ,187 - Total 2,685,826 2,607,914 2,905,878 2,739,646 1,743,994 Total (MG) 2,686 2,608 2,906 2,740 1,744 Water Billing st Quarter of FY 643, , , , ,058 2 nd Quarter of FY 458, , , , ,967 3 rd Quarter of FY 530, , , , ,113 4 th Quarter of FY 850, ,179 1,038, ,729 - Total 2,483,210 2,313,225 2,657,372 2,310,203 1,525,138 Total (MG) 2,483 2,313 2,657 2,310 1,525 EFFICIENCY RATING 92% 89% 91% 84% 87% 9-14

157 WATER EFFICIENCY RATING COMPARISON 4,000 94% 92% 92% 3,000 91% 90% 9-15 Millions of Gallons 2,000 89% 88% 86% Efficiency Rating 87% 1,000 84% 84% 82% % Fiscal Year Efficiency % Water Supply Water Billing

158 Reclaimed Water Supply (in thousands of gallons, unless otherwise noted) FY11 FY 2012 FY 2013 MONTH Govt Reclaimed Reclaimed Oct 14,793 45,646 5,295 Nov 10,804 8,793 8,678 Dec 5,630 4,416 7,456 1st Qtr. Total 31,227 58,855 21,429 1st Qtr. Monthly Avg. (MGD) Jan 4, Feb 874 1,375 - Mar 1,351 2,200-2nd Qtr. Total 6,874 4,471-2nd Qtr. Monthly Avg. (MGD) Month Total 38,101 63,326 21,429 6 Month Avg Apr 6,978 3,375 - May 2,268 7,886 5,251 Jun 8,902 16,974 9,311 3rd Qtr. Total 18,148 28,235 14,562 3rd Qtr. Monthly Avg. (MGD) Month Total 56,249 91,561 35,991 9 Month Avg Jul 17,055 15,553 12,565 Aug 23,388 4,769 3,853 Sept 21,115 30,469 24,614 4th Qtr. Total 61,558 50,791 41,032 4th Qtr. Monthly Avg. (MGD) Year End Total 117, ,352 77,023 Annual Monthly Avg. (MGD) FY13: reclaimed water line out of service December 2012 to March. 9-16

159 RECLAIMED WATER CONSUMPTION 50,000 FY13 estimated to end of FY. 45,000 40, Thousands of Gallons 35,000 30,000 25,000 20,000 15,000 10,000 5,000 - Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sept FY ,646 8,793 4, ,375 2,200 3,375 7,886 16,974 15,553 4,769 30,469 0 FY ,295 8,678 7, ,251 9,311 12,565 3,853 24,614 FY2013: Reclaimed water line out of service from Dec 2012 to Mar 2013 FY 2012 FY 2013

160 Wastewater Flow (in thousands of gallons, unless otherwise noted) FY FY FY FY FY 5-Year MONTH Mo. Avg. October 110, ,679 92,104 96,814 96, ,777 November 100,199 68,526 97, ,065 89,560 92,009 December 101,470 44,572 83, ,394 93,356 87,437 1st Qtr. Total 312, , , , , ,223 1st Qtr. Monthly Avg. (MGD) January 112,331 74,050 84, ,686 98,053 98,035 February 85,902 60,446 71,870 97,591 78,685 78,899 March 116,765 52,694 66, ,310 93,923 91,315 2nd Qtr. Total 314, , , , , ,249 2nd Qtr. Monthly Avg. (MGD) Month Total 627, , , , , ,472 6 Month Avg April 116, ,532 70, , , ,406 May 123, ,432 79, , , ,269 June 87,556 95,547 77, ,630 92,416 3rd Qtr. Total 327, , , , , ,091 3rd Qtr. Monthly Avg. (MGD) Month Total 955, , , , ,563 9 Month Avg July 104,966 89,026 84,336 97,700 94,007 August 100,039 88,291 93, ,258 96,689 September 94,596 96,267 81,855 95,902 92,155 4th Qtr. Total 299, , , , ,851 4th Qtr. Monthly Avg. (MGD) Year End Total 1,254, , , ,392-1,131,414 Annual Monthly Avg. (MGD) Deviation From Historical Mo. Avg. (MGD) 0.34 (0.37) (0.41) (1.10) - From Historical Yearly Avg. 123,581 (135,353) (148,159) (403,022)

161 WASTEWATER FLOWS 135, , , Thousand of Gallons 105,000 95,000 85,000 75,000 65,000 55,000 45,000 5-Year Avg. FY 2012 FY 2013

162 Water Revenue (in dollars, unless otherwise noted) FY FY FY FY FY 5-Year ANNUAL MONTH Mo. Avg. AVG. % October $ 975,611 $ 836,739 $ 1,006,457 $ 1,086,888 $ 1,069,397 $ 995, % November $ 767,174 $ 682,833 $ 907,715 $ 860,699 $ 891,367 $ 821, % December $ 665,541 $ 637,248 $ 752,713 $ 780,246 $ 882,525 $ 743, % 1st. Qtr. Total $ 2,408,326 $ 2,156,820 $ 2,666,885 $ 2,727,833 $ 2,843,289 $ 2,409, % 1st Qtr. Monthly Avg. $ 802,775 $ 718,940 $ 888,962 $ 909,278 $ 947,763 $ 803, % January $706,676 $634,992 $670,962 $ 650,647 $ 780,131 $ 688, % February $ 607,249 $ 579,077 $ 637,272 $ 628,519 $ 670,031 $ 624, % March $ 624,946 $ 581,285 $ 697,244 $ 651,626 $ 706,307 $ 652, % nd Qtr. Total $ 1,938,871 $ 1,795,354 $ 2,005,478 $ 1,930,792 $ 2,156,469 $ 1,876, % 2nd Qtr. Monthly Avg. $ 646,290 $ 598,451 $ 668,493 $ 643,597 $ 718,823 $ 625, % 6 Month Total $ 4,347,197 $ 3,952,174 $ 4,672,363 $ 4,658,625 $ 4,999,758 $ 4,286, % 6 Month Avg. $ 724,533 $ 658,696 $ 778,727 $ 776,438 $ 833,293 $ 714, % April $ 763,502 $ 651,257 $ 799,866 $ 674,183 $ 746,579 $ 727, % May $ 658,725 $ 754,316 $ 818,667 $ 781,391 $ 830,342 $ 768, % June $ 711,836 $ 948,828 $ 938,688 $ 943,930 $ 894,226 $ 887, % 3rd Qtr. Total $ 2,134,063 $ 2,354,401 $ 2,557,221 $ 2,399,504 $ 2,471,147 $ 2,234, % 3rd Qtr. Monthly Avg. $ 711,354 $ 784,800 $ 852,407 $ 799,835 $ 823,716 $ 744, % 9 Month Total $ 6,481,260 $ 6,306,575 $ 7,229,584 $ 7,058,129 $ 7,470,905 $ 6,521, % 9 Month Avg. $ 720,140 $ 700,731 $ 803,287 $ 784,237 $ 830,101 $ 724, % July $ 1,083,228 $ 1,167,067 $ 1,270,099 $ 1,124,201 $ 1,161, % August $ 990,205 $ 1,110,917 $ 1,524,233 $ 1,340,334 $ 1,241, % September $ 947,942 $ 1,213,981 $ 1,458,858 $ 1,272,947 $ 1,223, % 4th Qtr. Total $ 3,021,375 $ 3,491,965 $ 4,253,190 $ 3,737,482 $ - $ 3,325, % 4th Qtr. Monthly Avg. $ 1,007,125 $ 1,163,988 $ 1,417,730 $ 1,245,827 $ - $ 1,108, % Year End Total $ 9,502,635 $ 9,798,540 $ 11,482,774 $ 10,795,611 $ - $ 9,846, % Annual Monthly Avg. $ 791,886 $ 816,545 $ 956,898 $ 899,634 $ - $ 820, % Deviation From Historical Monthly Avg. $ (28,660) $ (4,002) $ 136,351 $ 79,088 $ (820,547) $ (85,333) From Historical Yearly Avg. $ (343,926) $ (48,021) $ 1,636,213 $ 949,050 $ (9,846,561) $ (1,023,998)

163 Reclaimed Water Revenues (in thousands of gallons, unless otherwise noted) FY11 FY12 FY13 MONTH Govt Rev Reclaimed Reclaimed Oct $ 7,397 $ 68,747 $ 7,943 Nov $ 16,206 $ 13,364 $ 13,017 Dec $ 8,445 $ 6,798 $ 11,184 1st Qtr. Total $ 32,048 $ 88,909 $ 32,144 1st Qtr. Monthly Avg. $ 10,683 $ 29,636 $ 10,715 Jan $ 6,974 $ 1,518 $ - Feb $ 1,311 $ 2,063 $ - Mar $ 2,027 $ 3,300 $ - 2nd Qtr. Total $ 10,312 $ 6,881 $ - 2nd Qtr. Monthly Avg. $ 3,437 $ 2,294 $ - 6 Month Total $ 42,360 $ 95,790 $ 32,144 6 Month Avg. $ 7,060 $ 15,965 $ 5,357 Apr $ 10,467 $ 5,063 $ - May $ 3,402 $ 11,829 $ 7,877 Jun $ 13,353 $ 25,461 $ 13,967 3rd Qtr. Total $ 27,222 $ 42,353 $ 21,844 3rd Qtr. Monthly Avg. $ 9,074 $ 14,118 $ 7,281 9 Month Total $ 69,582 $ 138,143 $ 53,988 9 Month Avg. $ 7,731 $ 15,349 $ 5,999 Jul $ 25,583 $ 23,330 Aug $ 35,082 $ 7,154 Sept $ 31,673 $ 45,702 4th Qtr. Total $ 92,338 $ 76,186 $ - 4th Qtr. Monthly Avg. $ 30,779 $ 25,395 $ - Year End Total $ 161,920 $ 214,329 $ - Annual Monthly Avg. $ 13,493 $ 17,861 $

164 Wastewater Revenue (in dollars, unless otherwise noted) FY FY FY FY FY 5-Year ANNUAL MONTH Mo. Avg. AVG. % October $ 501,741 $ 485,417 $ 524,043 $ 570,928 $ 553,429 $ 527, % November $ 453,818 $ 435,787 $ 527,633 $ 502,086 $ 537,291 $ 491, % December $ 417,416 $ 424,460 $ 492,519 $ 496,470 $ 541,752 $ 474, % 1st. Qtr. Total $ 1,372,975 $ 1,345,664 $ 1,544,195 $ 1,569,484 $ 1,632,472 $ 1,387, % 1st Qtr. Monthly Avg. $ 457,658 $ 448,555 $ 514,732 $ 523,161 $ 544,157 $ 462, % January $ 459,634 $ 439,282 $ 464,926 $ 456,775 $ 500,972 $ 464, % February $ 402,848 $ 410,382 $ 460,072 $ 451,073 $ 482,877 $ 441, % March $ 410,487 $ 412,319 $ 483,446 $ 462,382 $ 496,876 $ 453, % nd Qtr. Total $ 1,272,969 $ 1,261,983 $ 1,408,444 $ 1,370,230 $ 1,480,725 $ 1,266, % 2nd Qtr. Monthly Avg. $ 424,323 $ 420,661 $ 469,481 $ 456,743 $ 493,575 $ 422, % 6 Month Total $ 2,645,944 $ 2,607,647 $ 2,952,639 $ 2,939,714 $ 3,113,197 $ 2,654, % 6 Month Avg. $ 440,991 $ 434,608 $ 492,107 $ 489,952 $ 518,866 $ 442, % April $ 479,578 $ 442,540 $ 506,186 $ 462,612 $ 503,627 $ 478, % May $ 420,193 $ 469,724 $ 508,104 $ 500,548 $ 524,285 $ 484, % June $ 441,186 $ 518,016 $ 541,666 $ 535,275 $ 555,410 $ 518, % 3rd Qtr. Total $ 1,340,957 $ 1,430,280 $ 1,555,956 $ 1,498,435 $ 1,583,322 $ 1,368, % 3rd Qtr. Monthly Avg. $ 446,986 $ 476,760 $ 518,652 $ 499,478 $ 527,774 $ 456, % 9 Month Total $ 3,986,901 $ 4,037,927 $ 4,508,595 $ 4,438,149 $ 4,696,519 $ 4,022, % 9 Month Avg. $ 442,989 $ 448,659 $ 500,955 $ 493,128 $ 521,835 $ 446, % July $ 552,752 $ 562,722 $ 599,919 $ 577,268 $ 573, % August $ 497,556 $ 540,411 $ 626,656 $ 606,394 $ 567, % September $ 494,207 $ 560,947 $ 621,056 $ 599,094 $ 568, % 4th Qtr. Total $ 1,544,515 $ 1,664,080 $ 1,847,631 $ 1,782,756 $ - $ 1,589, % 4th Qtr. Monthly Avg. $ 514,838 $ 554,693 $ 615,877 $ 594,252 $ - $ 529, % Year End Total $ 5,531,416 $ 5,702,007 $ 6,356,226 $ 6,220,905 $ - $ 5,612, % Annual Monthly Avg. $ 460,951 $ 475,167 $ 529,686 $ 518,409 $ - $ 976,757 Deviation From Historical Monthly Avg. $ 460,951 $ (501,590) $ 529,686 $ (458,348) $ (976,757) From Historical Yearly Avg. $ 5,531,416 $ 89,805 $ 6,356,225 $ 608,703 $ (5,612,202)

165 WATER REVENUE $1,500,000 $1,340,334 $1,300,000 $1,100, Sales $900,000 $700,000 $500,000 $300,000 5-Year Avg. FY 2012 FY 2013

166 RECLAIMED WATER REVENUES $70,000 $60,000 $50,000 $40, $30,000 $20,000 $10,000 $- Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sept FY12 $68,747 $13,364 $6,798 $1,518 $2,063 $3,300 $5,063 $11,829 $25,461 $23,330 $7,154 $45,702 FY13 $7,943 $13,017 $11,184 $- $- $- $- $7,877 $13,967 FY12 FY13

167 WASTEWATER REVENUE $650,000 $600,000 $606,394 $550, Sales $500,000 $450,000 $400,000 $350,000 $300,000 5-Year Avg. FY 2012 FY 2013