Aquatic Center Fiscal Year 2013 to 2018

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Table of Contents
Introduction
i-xxix
CITY COUNCIL, EXECUTIVE MANAGEMENT TEAM, BUDGET COMMITTEE CITIZEN MEMBERS iii
VISION, MISSION, AND VALUES
iv
COUNCIL GOALS
v
ORGANIZATION STRUCTURE AND CHART
vi
COMMUNITY PROFILE
vii
CITY MANAGER BUDGET MESSAGE
ix
TAX RATES
xvii
BUDGET CALENDAR
xviii
BUDGET POLICY – FINANCIAL CONTROL
xix
FISCAL POLICIES
xx
FUND ORGANIZATIONAL STRUCTURE
xxiii
FUND DESCRIPTIONS
xxv
2014-2015 BUDGET SUMMARY – BEGINNING BALANCES AND STAFFING BY FUND
xxvii
2014-2015 BUDGET SUMMARY – ALL FUNDS REVENUES AND EXPEDITURES
xxviii
General Fund
GENERAL FUND BUDGET DISCUSSION
ADMINISTRATION
CITY MANAGER, MAYOR, COUNCIL & CITY ATTORNEY
CITY RECORDER
HUMAN RESOURCES/RISK MANAGEMENT
LIBRARY
PARKS
RECREATION
FINANCE
FINANCE DEPARTMENT
MUNICIPAL COURT
FIRE
FIRE DEPARTMENT
AMBULANCE
POLICE
COMMUNITY DEVELOPMENT
DALLAS AQUATIC CENTER
PLANNING AND ECONOMIC DEVELOPMENT
BUILDING / INSPECTIONS
FACILITIES MAINTENANCE
GENERAL FUND REVENUE AND EXPEDITURES DETAIL
a
1-68
3-7
8-22
8
9
12
15
18
21
23-28
23
26
29-36
29
33
37-41
42-53
42
45
48
51
54-68
Table of Contents
Governmental Funds
CAPITAL PROJECTS
STREET DIVISION
SYSTEM DEVELOPMENT CHARGES (SDCS)
TRANSPORTATION SDC
PARKS SDC
WATER SDC
SEWER SDC
STORMWATER SDC
TRUST FUND
GRANT FUND
DEBT SERVICE FUNDS
GENERAL OBLIGATION FUND
GENERAL LONG-TERM DEBT FUND
DEBT SERVICE FUND
REVENUE SHARING FUND
GOVERNMENTAL FUNDS REVENUE AND EXPENDITURE DETAIL
Enterprise Funds
71-95
71
72
76
76
77
77
77
78
79
80
80
81
82
83-95
99-123
FLEET MANAGEMENT
ENGINEERING & ENVIRONMENTAL SERVICES
SEWER FUND
WATER FUND
ENTERPRISE FUNDS REVENUE AND EXPENDITURE DETAIL
102
102
118-123
Urban Renewal Agency
126-129
COMMITTEE MEMBERS
DISTRICT MAP
BUDGET MESSAGE
URBAN RENEWAL REVENUE AND EXPENDITURE DETAIL
Additional information
CAPITAL IMPROVEMENT PLAN
DEBT SUMMARY
STATEMENT OF BONDS/LOANS AND INTEREST PAYABLE
STATEMENT OF BONDS AND LOANS OUTSTANDING JUNE 30, 2013
SALARY RANGES
GLOSSARY
b
99
126
127
128
129
133-163
133
149
151
152
153
155
Introduction
Fiscal Year 2014-2015 Annual Budget
Introduction
Table of Contents
City Council, Exec. Management Team, Budget Committee Citizen Members
iii
Vision, Mission, and Values
iv
Council Goals
v
Organization Structure and Chart
vi
Community Profile
vii
City Manager Budget Message
ix
Tax Rates
xvii
Budget Calendar
xviii
Budget Policy – Financial Control
xix
Fiscal Policies
xx
Fund Organizational Structure
xxiii
Fund Descriptions
xxv
2014-15 Budget Summary – Beginning Balances and Staffing
xxvii
2014-15 Budget Summary – All Funds Revenues and Expenditures
xxviii
i
Introduction
City of Dallas
Mayor and City Council
Mayor
Council Members
Brian Dalton
LaVonne Wilson,
Council President
Jim Brown
Jim Fairchild
Kelly Gabliks
Beth Jones
Jackie Lawson
Kevin Marshall
Murray Stewart
Ken Woods, Jr.
Executive Management Team
Executive Management
City Manager
Ron Foggin
Developmental Operations
Engineering/Environmental Services
Financial Services
Fire
Human Resources/Risk Management
Legal
Police
Jason Locke
Fred Braun
Cecilia Ward
Fred Hertel
Emily Gagner
Lane Shetterly
Tom Simpson
Budget Committee Citizen Members
Mike Arras
William Brite
Pete Christensen
Darand Davies
Bill Hahn
Mike Holland
Lynn Hurt
Christine Valentine
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Introduction
Vision, Mission, and Values
Community Vision
Our vision is to foster an environment in which Dallas residents can take advantage of a vital, growing, and
diversified community that provides a high quality of life.
Organization Mission
The mission of the City of Dallas is to maintain a safe, livable environment by providing open government
with effective, efficient, and accountable service delivery.
City Values Statement
The City of Dallas believes it takes the commitment of individuals, couples with shared values, to realize its
Vision, Mission, and Goals:
THE PEOPLE OF DALLAS
We value all Dallas citizens and strive to be accessible, respectful, and responsive to their
needs. We are committed to providing services which are respected by all and reflective of our
community’s desires.
OPEN AND HONEST GOVERNMENT
As the unit of government closest to the people, we value honesty and maintain government
with integrity through open communication and active participation with the public we serve.
QUALITY OF SERVICE – QUALITY OF LIFE
As keepers of the public trust, we value and remain committed to maintaining and enhancing
Dallas’s quality of life. This is achieved by the efficient and effective management of City
resources and delivery of public services.
THE CITY OF DALLAS EMPLOYEES
Recognizing that our City employees are our most important resource, we value and respect
their contributions, sense of responsibility, and personal and professional excellence. Mutual
cooperation and support among individuals and departments is promoted.
A LIVABLE COMMUNITY
We value a community that addresses the social, economic, and environmental needs of our
residents. We value good planning and development that maintains and enhances livability
now and for our children.
iv
Introduction
Council Goals
Our Community & Identity
Our Growth & Development
• Outreach to improve Fire Services
• Coordination with Dallas School 2J
• Vacant Buildings and Nuisance Property
Ordinance
• Downtown Streetscape
• Adopt-A-Park program
• Volunteer Recognition
• Marketing the 2030 Vision.
• Economic Development Marketing
• Marketing to Business & Industry
• Integrated City Volunteer Program with
Webpage and Social Media
• Adult Recreational Leagues
• Play Complexes and Outbuildings
• Expanded Recreational Activities
• Library Classes and Programs
• Library Volunteers
• Community Clean-Up Activity Support
• Volunteer Coordinator Funding
• Dallas Night Out
• Updated Comprehensive Plan
• Upgraded Website and Smart Phone Apps
• Participation in Redevelopment Planning
• Mill Site Master Plan
• Expanded Broadband Capability and Use
• Business License Process
• Parks and Recreation Master Plan
• Reorganized Park and Recreation Board
• Continued Funding for Rickreall Creek
Trail System
• Parks and Trail System Map
• New Reservoir Feasibility
• Acquisition of Mercer Reservoir Lands
• Aquifer Storage and Recovery
• Offsite Storage Reservoir
• Watershed Land Acquisition
• Water Resource Development
• Comprehensive Plan Housing Element
• Downtown Research Position
• Green Energy/Bio-fuel Generating Station
• Upgraded Customer Service Training
• Citizen Involvement in Comprehensive Planning
• High School Youth Council
Our Economy & Our Jobs
• Promotion of Customer Service
• Business Leader Dialogue
• Social Media for Economic Development
• Engagement in Business Retention/Expansion
• Community Brand & Marketing
• Employment Lands
• Craft Brewing Industry
• Wine Industry
• City Representation in Downtown Business
• Work Credit for Student Training
• CCC Internships for Fire Department
• Marketing Industrial Lands Inventory
Our Education & Learning
Our Health & Safety
• Fire Training Strategic Plan
• State-of-the-Art Biomedical Equipment
• EMS Services Document
• AEDs in All Patrol Cars
• RAS Training for EMS Staff
• Fire Department Mobile Training Facility
• Citizen Academy
• New Police Station Building
• Deployment Plan and Standards
• Healthy Eating, Active Living
• Fire Department Preventive Health Programs
• Fire Service Mentors Program
• Joint City/School Board Meetings
• Dallas STEM Program
Throughout this document you will see the Dallas 2030 Community Vision logo next to
goals, accomplishments, projects and performance measurements that the senior
management team believes help accomplish some part of the Council’s goals.
v
Introduction
Organization Structure and Chart
The current charter was adopted July 1, 1965. The City of Dallas is a full-service municipality that operates
under a Council / Manager form of government. The city has an elected Mayor and nine Council
members. The Dallas City Council meets the first and third Monday of each month at City Hall. The
elected City Council sets policies for city government, enacts ordinances and hires, directs and evaluates the
City Manager. In turn, the City Manager is the city’s chief executive officer, responsible for overall
management and administration. Municipal services are provided by City employees and headed by the
City Manager. The city operates its own police department, fire department, ambulance service, municipal
court, water, wastewater, storm, street operations, planning, building, engineering, fleet maintenance, library,
Aquatic Center, and finance departments.
Electorate
Mayor
Brian Dalton
City Council
Jim Brown
Beth Jones
Murray Stewart
Jim Fairchild Jackie Lawson LaVonne Wilson
Kelly Gabliks Kevin Marshall Ken Woods, Jr.
City Manager
Ron Foggin
Council
Advisory
Committees
City Attorney
Lane Shetterly
Council
Standing
Committees
Municipal Judge
Ira Feitelson
City of Dallas
City Manager
Ron Foggin
Court / Municipal
Judge
Engineering/
Environmental
Services
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Engineering
Wetlands
GIS
ASR
Environmental
permitting
Manage OMI
contracts
Watershed
management
Public facility
Community
Development/
Operations
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Financial Services
Building
Public Works
Building facilities
Fleet Maintenance
Capital
improvement
projects
Code enforcement
Planning
Economic Dev.
Aquatic Center
Urban Renewal
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Budget
Payroll
Accounts
Payable
Accounts
Receivable
Purchasing
Utility billing
Municipal
Court
Benefits
City Attorney
Administration
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Human Resources
Information
Technology
Parks & Rec
Library
Risk Management
Communications
Senior Services
Police
Fire / EMS
Introduction
Community Profile
History
Dallas was settled in the 1840s on the north side of Rickreall Creek and was originally named "Cynthian" or
"Cynthiana." In 1856 the town was moved more than a mile south because of an inadequate supply of
water. Dallas post office was established in 1852.
Dallas was in competition with Independence to be the county seat and the citizens of Dallas raised $17,000
in order to have a branch of the narrow gauge railroad come to their town, thus securing the honor. The
line was built from 1878–80. A more suitable name for a county seat was needed, and since George Mifflin
Dallas was vice-president under James K. Polk, for whom the county was named, "Dallas" was a natural
choice. Dallas was incorporated as a town in 1874, and as a city in 1901.
The current population of Dallas is 14,670. Dallas offers excellent schools, community activities, and
commercial and industrial amenities.
City Demographics
Climate
Area…..4.856 square miles (3,107 acres)
Population (July, 2013)…..14,800
Males…..47.9%
Females…..52.1%
Race:
White…..92.6%
Hispanic or Latino…..5.9%
Median Age…..39.8
Under 5 years…..6.6%
5 – 24 years…..26.3%
25-44 years…..23.3%
45-64 years…..24.8%
65 years and over…18.8%
Residents graduated from high school or
higher…..91.4%
Residents with Bachelor’s degree or higher…..18.5%
Average Household Size…..2.49 persons
Median Household Income…..$49,209
Total Housing Units…..6,137
Resident-owned homes…..63.6%
Median home value of owner-occupied
homes…..$197,000
Annual Rainfall…..67 inches
Annual Snowfall…..10.8 inches
Precipitation Days…..146
Sunny Days…..156
Average High (July)…..80° F
Average Low (January)…..31.9° F
Elevation (average)…..405 feet
Largest Employers
Forest River, Inc…..325 employees
Dallas Public Schools…..321 employees
Dallas Retirement Village…..275 employees
Polk County…..270 employees
West Valley Hospital…..155 employees
Wal-Mart…..146 employees
Safeway Stores, Inc…..130 employees
City of Dallas…..95 employees
James W. Fowler Affiliates…..80 employees
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Introduction
Public Safety
Utilities
Fire Protection
Municipal Water System
8.86 million gallons per day capacity
8.135 million gallons treated water storage capacity
2.25 million gallons avg daily consumption
5,348 connections
485 fire hydrants
1 dam & reservoir (1,260 acre feet capacity)
1 ASR well (50 million gallon capacity)
61 miles of water main lines
1 Station
3 Officers
33 Response Volunteers
11 Support Volunteers
6 Chaplains
683 Responses in 2013
Police Protection
1 Station
17 Sworn Officers
5 Reserve Officers
10,000 average yearly calls
EMS Protection
1 Station
3 Ambulances
6 Career Responders
18 Part Time Responders
2,748 Responses in 2013
Recreation
80 acres Park open space
11 City parks
3 areas available for reservation
7 children’s play structures
1 disc golf courses
12 softball/baseball fields
6 tennis courts
1 aquatic center
1.5 miles of linear feet of the Rickreall Creek Trail
System
Municipal Sewer System
12.5 million gallons per day treatment capacity
2.9 million gallons average daily treatment
4,483 connections
2 sanitary lift stations
44 miles of sewer main lines
Streets
55 miles maintained
752 street lights
6 intersections with traffic signals
2,175 street trees
Library
80,000 circulating items on site
Over 1 million items available through CCRLS
10 public internet stations
Community Events
The annual Community Awards, held each February, allows our community to recognize, honor and thank
those individuals and businesses that have made a positive impact on our community.
The Polk County Bounty Market features growers, producers and artisans from Polk County. Bounty
Market runs May through September.
The Sounds of Summer concert series is a community-sponsored, free event running every Thursday night
in July and August.
Summerfest, held each July, is our annual summer celebration providing fun for the whole family.
Each December, Winterfest provides Santa an opportunity to come light our beautiful holiday tree on the
courthouse lawn while the community celebrates the coming holiday season.
viii
City Manager Budget Message
Introduction
Introduction
It is my privilege to present the City of Dallas’ proposed budget for fiscal year 2014 -2015. The proposed
budget and the budget document are the result of a great deal of work by the City’s employees. The
dedication and professionalism of the City employees are second to none and this dedication and
professionalism resulted in the City receiving the Government Finance Officers’ Association’s (GFOA)
prestigious distinguished budget award.
The 2015 budget has been prepared in accordance with the State of Oregon budget law as well as the
Government Accounting Standards. The 2014-2015 budget is balanced and includes all the departments
from last fiscal year. We continue to make improvements to the budget, the budget process and the budget
document. It is expected that these efforts will continue to make the budget more transparent as well as
easier to understand.
The 2014-2015 fiscal budget includes a new fund called the Capital Projects Fund. The Capital Projects
Fund will account for all the General Fund capital projects budgeted for the year. The reason we are using
the Capital Projects Fund is to provide a clearer picture of what General Fund capital projects cost, as well
as showing what the effects of one-time expenditures have on one-time revenue. The Capital Projects Fund
will receive funding from a transfer from the General Fund.
We will look to make additional improvements to the budget document and this year we are planning on
creating a citizen’s budget document. A citizen’s budget document is a much shorter, condensed version of
the budget document and is designed to cover budget highlights. We want to provide the citizen’s budget
document for those that are interested, but may not have the expertise or desire to read the very detailed
budget document.
In 2013, the City hired a consulting firm to help the community create a long term visioning plan. The
visioning project was titled the Dallas 2030 Visioning Project. The consulting firm facilitated a number of
community open houses; gathered information at community events; and conducted several surveys. The
project was successful and a large number of people participated in the process. The City now has a much
better idea of what they would like the community to look and feel like in the year 2030.
The Dallas 2030 Community Vision Statement is as follows:
WE ARE DALLAS 2030…Set in the picturesque mid-Willamette Valley alongside the foothills of
the Coast Range, we are a prosperous community that has preserved its small-town character. Our
1898 county courthouse looks out over our town square and revitalized historic downtown. We
have planned well for our growth and development, updating essential infrastructure and
strengthening our neighborhoods.
WE ARE SAFE AND HEALTHY…with state-of-the-art medical and emergency facilities and
services that meet the needs of our growing population. A pristine Rickreall Creek is a focal point
for our beautiful parks, natural areas and recreation opportunities that have expanded as we have
grown.
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Introduction
WE CARE DEEPLY…for our community and one another. Community volunteerism and
engagement is the foundation of our identity. We have built on our agricultural heritage to create a
strong and innovative economy. We have invested in businesses that produce well-paying jobs. We
support partnerships and a range of educational opportunities that prepare students for success in
our community, workforce and world.
We vigorously engage in the life of our city and welcome our future. WE ARE DALLAS 2030.
Accomplishing the Dallas 2030 Community Vision will take the City, school district, Chamber of
Commerce, service clubs, religious organizations, volunteer groups, and citizens. The consultant estimates
that between fifty and sixty percent of the vision elements belong to and/or are the City organization’s
responsibility. With this in mind, we held a retreat with the Mayor, City Council and the senior
management team to prioritize the items that the City directly controls.
The retreat was successful and we were able to identify forty-three items that should be worked on over the
next five to ten years. Out of the forty-three items identified the group designated twelve items that will be
priorities for the next one to five years. The Mayor, City Council and senior management team will meet
yearly to discuss the community vision and continue the prioritization process in an effort to ensure the
vision is accomplished.
Throughout this document you will see the Dallas 2030 Community Vision logo next to goals,
accomplishments, projects and performance measurements that the senior
management team believes help accomplish some part of the community vision.
Economic Outlook and Assumptions
The economy in Polk County appears to be improving slowly. Generally the housing market is a good
measure of how the economy is doing and in Dallas, property values are up and houses are being
constructed. The City of Dallas issued approximately sixty building permits in 2013. We are forecasting
the same number of building permits for 2014. This is a significant increase from the three prior years.
The number of buildable house lots has decreased and we are seeing interest from property owners and
developers in developing more subdivisions and house lots.
Even with the rebounding economy, the City of Dallas has not experienced any significant increase in
revenues and revenues are not keeping up with the costs associated with doing business. Dallas, like many
other cities in Oregon, is struggling to provide services due in large part to State property tax law limitations.
Gone are the days when cities were able to provide many different services and still add significantly to their
general fund surpluses.
A stagnant revenue stream has forced the City of Dallas to tighten its belt and is forcing departments to
reduce or eliminate some services. For department heads and employees that want to provide the best
possible services, these are extremely difficult circumstances. Yet, it must be stated that we will continue to
provide the best possible service with the resources we have.
The National, State and regional economic outlook is positive and economists are optimistic about the rest
of 2014 and 2015. According to Tim Duy, Senior Director, Oregon Economic Forum for the Department
of Economics, University of Oregon, the economy has recovered and gained back all the losses from 2008,
but economic growth is much slower than expected. Dr. Duy believes that the slow economic growth will
continue for the foreseeable future. He is quick to point out that positive growth, no matter how slow, is
better than zero growth or a recession.
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Introduction
In his report, Dr. Duy points out that the Salem area economy, of which Dallas is a part, is keeping up the
overall Oregon economy. Polk County unemployment rates are down a full percentage point from last year
moving from 8.3 percent to 7.3 percent, which matches up with the statewide unemployment rate.
When developing this year’s budget, several assumptions were made. The first assumption is department
heads and managers have accounted for all expenditures needed for the fiscal year. Another assumption
that we made was revenues will keep pace with the budgeted expenditures. Finance Department’s revenue
forecast is conservative, but every effort was made to be accurate. The Finance Department worked closely
with the department heads to be as accurate as possible in calculating all expenditures.
Budget Challenges
The budget challenges for the City of Dallas are similar to budget challenges the City has been dealing with
over the last five or six years, which is General Fund revenue is not keep keeping up with expenditures.
This is not unique to Dallas, as many cities throughout Oregon are dealing with the same challenges. In
order to meet these budget challenges, the City of Dallas has reduced staff and operating costs. We have
also moved many capital projects to future budget years because there was no money to pay for them.
I am pleased to report that revenues do look strong for fiscal year 2015, but they are still nowhere near what
they need to be to get significant projects done and needed capital equipment purchased. Most staff
members will continue carrying larger than normal workloads due to staff reductions, which means we are
not as proactive and strategic as we would like to be. We are going to do our best to provide all the city
services the citizens have come to expect to the best of our abilities.
A budget challenge this year was making sure needed capital projects were budgeted. As indicated earlier, it
has become common practice to push capital projects into future budget years, but we wanted to make sure
we included as many of the requested projects as possible. This year all the General Fund capital projects
were funded and only one project was not funded at the full amount requested.
It is worth noting that as stated above, a Capital Projects Fund was created this year to account for all
General Fund capital projects. Providing a separate fund for capital projects helps better communicate how
large, one-time expenditures are paid for with one-time revenues. One-time General Fund revenue
categories are planning and building fees, as well as inspection fees. In the budget, I am proposing
transferring General Fund revenue to the Capital Projects Fund to cover the cost of the capital projects.
Another budget challenge this year was purchasing needed equipment for the Fire Department. The
volunteer firefighters that serve our community save the City millions of dollars, but these firefighters have
to have good equipment to do their jobs. Over the last six or seven years, the City has not been able to
provide updated equipment.
Chief Hertel, Dallas’ new Fire Chief, recognizes the need to have good working fire equipment for the
safety and morale of the Department, so he conducted an inventory of all fire apparatus and equipment.
The Chief determined that critical equipment like extrication equipment was outdated and needed to be
replaced. He evaluated the fire apparatus and determined that most of them need to be replaced and that
several of the apparatus are not needed.
Based on the need for new apparatus combined with the idea that we have more than we need, Chief
Hertel looked into ways to reduce the fleet and add new. The Chief found that we can lease the needed
apparatus for approximately $39,000 a year for ten years and at the end of the ten years the apparatus can
xi
Introduction
be purchased or returned to the vendor. The current plan is to lease the first fire apparatus in fiscal year
2015 and a second apparatus in three years.
The need to keep up-to-date equipment and vehicles in the Fire Department has sparked the question of
how the City can provide the safest, best working equipment and vehicles with relatively flat revenue
streams. The short answer is we cannot. With all the other General Fund Departments requiring
additional funds we have to look for options to cover larger ticket items. Many communities that have faced
the same problem have turned to monthly fees.
Over the next year, I plan on discussing with the Council, the Budget Committee and the community the
possibility of implementing a monthly fee to fund the Fire Department’s capital needs. The much needed
revenue would allow the Department to keep up-to-date equipment in place, which will improve safety and
keep the volunteer firefighters active and engaged in the Department. Without safe and up-to-date
equipment, we have no hope of maintaining the volunteer firefighters.
Another budget challenge that needed to be addressed in the 2015 budget was employee compensation.
The Dallas nonunionized employees have not received a cost of living adjustment (COLA) since 2008.
Last year in a budget committee meeting, several committee members indicated that they would like to see
the employees get a COLA in the 2015 fiscal year, which I agreed to try to do.
I am happy to report that the 2015 budget has a COLA for the nonunionized employees. The COLA is
based on the consumer price index for the northwest (CPI-W). This year the CPI-W is 2.3 percent.
Employee wages will be adjusted by 2.3 percent as well as all pay scales.
The final budget challenge I would like to cover is property tax revenue, which is the single largest revenue
source in the General Fund. The City receives 22 percent of all property tax revenue collected on
properties within city limits. Property tax revenue is expected to increase 3 percent, which is the maximum
allowed by Measure 50. As stated earlier in this message, Dallas property values have increased and there
are a number of new homes that have been added, but the property tax cap artificially holds property tax
revenue down. The property tax revenue is expected to increase $95,000 in fiscal year 2015.
It is worth noting that the City of Dallas is not in property tax compression, which means the City is
receiving all the property tax revenue the home owners and property owners are paying.
Fiscal Year 2014-2015 Budget
The City’s total budget is $34,043,367. The following is a breakdown of the total budget by fund:
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xii
General Fund
Capital Projects Fund
System Development Fund
Street Fund
Sewer Fund
Water Fund
Fleet Management Fund
Grant Fund
General Obligation Fund
Other Funds
$9,815,400
$170,000
$5,160,000
$1,460,000
$6,800,000
$7,095,000
$774,600
$2,018,500
$1,015,000
$234,867
Introduction
General Fund Highlights
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Revenues – As stated earlier, property tax revenue is the largest single revenue source in the
General Fund, accounting for 38 percent of the total. The second largest revenue source in the
General Fund is charges for services, which are forecast to bring in $1,778,500, followed by
franchise fees, budgeted at $1,095,000. It is worth noting that there are no requested fee increases
in the 2015 General Fund Budget.
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Administration Expenditures – This budget is basically status quo. The small increases are due to
the COLA and hiring an intern for part of the year.
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Municipal Court Expenditures – In fiscal year 2014, the municipal court was forced to take back
misdemeanor cases after Polk County determined they could no longer handle the additional
caseload. This change required the City to make budget adjustments to the current budget. The
large increase in the Court’s budget for 2015 reflects a full year handling all traffic, code
enforcement and misdemeanor cases. The Court and Finance Department have budgeted for a
joint part-time employee as well as a filing system that is accounted for in the Capital Projects Fund.
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Library Expenditures – The Library budget is up slightly not due to any one item. In the Capital
Projects Fund budget, the Library will replace the old front window and some of the old pieces of
furniture.
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Parks Expenditures – The Parks Department budget changed slightly due to slight increases in
personnel services and materials and services. The Parks Department has a $75,000 restroom
restoration project budgeted in the Capital Projects Fund. The Parks Manager has written several
grants to help offset some of the $75,000. The Parks Department is also planning on using some
Park SDC funds to develop a parks master plan as well as adding some play equipment to a new
park.
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Finance Expenditures – The largest change in the Finance Department’s budget is due to the
addition of a new line item which will account for electronic billing services. The Finance
Department is also going to share a part-time employee with the Court.
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Fire Expenditures – There are a number of changes in the Fire Department’s budget. The new
Fire Chief asked to have the Fire and EMS budgets provide a better picture of administrative costs.
In the past, the EMS budget did not recognize the cost of administration. This has been corrected
so the Fire Department’s budget dropped dramatically, while the EMS Department budget is
significantly more. The Fire Department will reduce the number of apparatus in fiscal year 2015
and add a new leased vehicle. The lease will be for ten years and will cost the City approximately
$39,000 a year. The Fire Department also has several capital items budgeted in the Capital
Projects Fund.
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Ambulance Expenditures – Other than the changes made to accounting for administration, there
are no significant changes in the Ambulance budget. The real unknown at this point is the effect
the union negotiations will have on the budget.
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Police Expenditures – The Police Department’s 2015 budget total did not change too much from
the 2014 fiscal year. The largest change in Police Department will be taking on code enforcement.
The Department managed code enforcement in the past and they are taking it back. There is a
capital equipment purchase budgeted in the Capital Projects Fund for the Police Department.
xiii
Introduction
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Aquatic Center Expenditures - There are no significant changes in the Aquatic Center budget.
There are several pieces of capital equipment for the Aquatic Center that have been accounted for
in the Capital Projects Fund.
•
Planning and Economic Development Expenditures – The Community Development Director
would like to get started on updating the City’s Comprehensive Plan (Comp Plan). It is estimate
the overall comp plan amendment will take three years and will cost about $100,000 to complete.
To kick the project off and get a good start on the project, we have budgeted $40,000.
•
Inspections/Building Expenditures - There are no significant changes in the Inspections/Building
budget.
•
Facilities Maintenance Expenditures – The significant decrease in the Facilities Maintenance budget
is due to a change in custodial staffing. A custodian resigned his position and the other custodian
picked up the additional workload.
•
Capital Projects Fund – This fund, as described earlier in this document, is designed to handle all
the capital project expenditures for General Fund departments.
•
Systems Development Fund – This fund deals with revenues and expenditures associated with
development of residential and commercial growth in the community. As the economy continues
to improve, revenues in this fund will increase due to residential and commercial growth. There
are several expenditures that are budgeted for fiscal year 2015, including the development of a
parks, trails and recreation master plan; construction of new park play features; and a large sewer
pipe upsizing project.
•
Streets Fund – The 2015 budget for the Streets Fund includes several overlay projects. One of the
streets that will receive an overlay is La Creole in front of the Aquatic Center.
•
Sewer Fund – There are no significant budget changes to the personnel services or materials and
services categories of the Sewer Fund. There are a number of capital projects budgeted, totaling
$850,000. Several of these capital projects are large ticket projects that will take two fiscal years to
complete. We anticipate issuing revenue bonds to pay for approximately $1.2 million for these
projects. Some SDC funds will be used as well.
•
Water Fund – There are no significant changes to the Water Fund’s personnel services or materials
and services categories. The Water Fund does have a number of capital projects budgeted that
total $2,150,000. Water revenue bonds will be issued to pay for watershed land acquisition and a
fully integrated radio read water meter system. The water revenue bond will total approximately
$2.1 million.
•
Fleet Management Fund – The Fleet Management Fund is responsible for the care and
replacement of all the City’s vehicles and equipment. There are no significant budget changes in
fiscal year 2015. The Fund is budgeted to replace equipment totaling $115,000 as well as making
some capital improvements to the shop for $30,000.
•
Grant Fund – The Grant Fund is used to account for City projects funded by grant money. There
are a number of grant projects anticipated for fiscal year 2015. The major grant the City hopes to
get is a $1.5 million community development block grant (CDBG) to construct a new senior center.
Introduction
•
General Obligation Fund – This fund is used to take in property tax revenue to cover the City’s
general obligation debt; debt that is associated with the construction of the Aquatic Center.
Beyond Fiscal Year 2015
There are a number of budget issues the City of Dallas will have to deal with in the next two to five years.
There are three major budget issues that I would like to make the reader aware of. The first and largest
budget challenge the City faces is repair and maintenance of all the residential streets; residential streets that
in many cases are in critically poor condition.
The estimated budget impact of the residential streets repair project is $17 million. A citizen advisory
committee looked at this issue for the City and recommended that the City immediately look to bond for
$10 million dollars for ten years. The committee recommended that once the ten year bond was paid off,
the City should look to bond for the remaining residential streets not repaired in the first go-round. The
committee also recommended that once the residential road reconstruction was underway, the City should
look to implement a road maintenance service charge so the new roads could be cared for over time.
The second large budget issue that we must be mindful of in the next few years is the City’s fire service. I
discussed this issue earlier in the budget message but it is worth covering again. The City of Dallas has the
largest volunteer Fire Department in the state of Oregon. These volunteer firefighters save the City millions
of dollars in firefighter wages each year.
It is unclear how long the City will be able to maintain the volunteer aspect of the fire service as people’s
time and ability to respond at certain times of the day dwindle. The response issue is a real concern during
the weekday hours, as many of our volunteers leave the city to go to work.
It is felt that we will be able to maintain the volunteer service longer if we provide safe, up-to-date
equipment and vehicles for the volunteers to use. In order to accomplish the capital equipment
requirements for the Fire Department, additional revenue will have to be generated. Likely, this means we
will have to develop a service charge, which is something many Oregon cities have moved to.
The third issue that will affect the budget in the future is the need for additional water sources, water
storage, and the purchase of properties within the City’s watershed. These water capital projects will be
expensive, but are critical to the quality of life the citizens of Dallas enjoy.
Finally, after years of budget cutbacks there are a number of service and project items that have been
ignored and/or pushed forward to future years. We often refer to these items as deferred maintenance.
Deferred maintenance items include infrastructure maintenance, extra duties given to staff members, and
small projects throughout the organization. There is not an actual dollar value attached to the deferred
maintenance items, but if everything was totaled it would be in the millions of dollars.
As we move forward, we will be looking to budget money to take care of as many deferred maintenance
items as possible. Taking care of the deferred maintenance items will improve the image of the City
organization; in many cases improve the effectiveness of the staff; and send a message that we have pride in,
and care about, the community we serve.
xv
Introduction
Acknowledgements
I would like to thank the department heads and managers for all the work they did to help complete the
proposed budget. They did a great job completing their portion of the budget document and went above
and beyond to put together their goals, accomplishments and performance measurements. I am confident
that the performance measurements will be a long term benefit to each department and the City.
I need to thank Jason Locke for his efforts to complete the 5 year capital improvement plan. I also need to
thank Cecilia Ward, Finance Director and her team for all the effort to gather the budget information,
research financial information and compile the numbers. I would be remiss if I did not thank Emily
Gagner and Jeremy Teal for their work on the budget and budget document. They continue to exceed my
expectations.
Lastly, I would like to thank the City Council and the citizen members of the Budget Committee for your
support and willingness to serve your community. It is an honor to work with professional and skilled City
employees and community volunteers to implement the 2014-2015 budget.
Sincerely,
Ronald W. Foggin, ICMA-CM
City Manager
xvi
Introduction
Tax Rates
Tax Rates FY 2013-14
Dallas Residence Tax Rate by
Code
City of Dallas
Polk County
Polk County Bonds after 2001
Chemeketa
Chemeketa Bonds prior 2001
Chemeketa Bonds after 2001
Chemeketa Regional Library
Willamette ESD
Dallas Bonds prior to 2001
Dallas Bonds after 2001
Dallas Urban Renewal
Dallas CD
Polk Soil / Water CD
Dallas School District 2
Dallas SD2 Bonds after 2001
4-H/M.G./Ag/Forest Ext Dist.
Total
Amount
4.1443
1.6951
0.5440
0.6183
0.0785
0.1520
0.0809
0..2931
0.7615
0.1239
0.1520
0.0541
0.0494
4.4972
1.7429
0.0741
15.0613
City of Dallas, Oregon, Tax Rate and Assessed Value
Appraised assessed taxable
property in the City
Tax levy
Debt service
TOTAL TAX LEVY
Tax rate per $1,000 value
Effective rate minus bonds
Actual
2012-13
$817,107,457
Actual
2013-14
$818,666,908
Estimated
2014-15
$847,320,250
3,432,557
735,353
3,434,686
733,913
3,554,847
686,644
$4,167,910
$4,168,599
$4,241,491
$5.0405
$4.1954
$5.0297
$4.1954
$5.0057
$4.1954
Taxes Outside Limitation
In 1997, Oregon voters changed the property tax system in Oregon. Previously, the City received voter approval of a
tax base and a continuing serial levy (5 mills) based upon the real property value of the City. The new constitutionally
approved property tax system (Measure 50) set up a new rate base tax system and limits the amount of property taxes
that can be levied on each property. The new system allows for continuation of our existing authority to levy property
taxes; however, at a reduced rate. Measure 50 limits general-purpose property taxes from growing more than 3% per
year on any property. The City is allowed to tax new construction at a rate equal to existing property. Because bonds
are excluded from the limit, the City is permitted to levy a tax to pay all General Obligation (GO) bond debt.
xvii
Introduction
2014-2015 Budget Calendar
February
Department Heads begin to meet with the Finance Director and City Manager to discuss
preliminary budget numbers for the upcoming fiscal year.
March
City Manager and Finance Director finalize budget numbers. This many require additional
meetings with Department Heads as necessary.
April 4
Draft Budget will be finalized so it can be formatted and printed for the Budget Committee
April 11
Post on website Legal Notice of Budget Committee meeting on April 21 for the purpose of
receiving the 2014-2015 proposed budget, and a public hearing to be held on May 19 on
the proposed budget and state revenue sharing.
April 16
Publish Legal Notice of Budget Committee meeting on April 21 for the purpose of
receiving the 2014-2015 proposed budget, and a public hearing to be held on May 19 on
the proposed budget and state revenue sharing.
April 21
General meeting of the Budget Committee (City Council and Citizen Committee
members).
1.
Presiding officer is elected.
2.
City Manager presents proposed budget and budget message.
April 28
Budget Committee meeting to discuss department budget requests
May 5
Budget Committee meeting to discuss department budget requests
May 7
Publish Legal Notice of Budget Committee meeting on May 19 for the purpose of holding
a public hearing on the proposed FY 2014-2015 budget and state revenue sharing.
May 19
General meeting of the Budget Committee.
1.
Reports and recommendations are given and Budget Committee makes changes
where necessary.
2.
3.
Public Hearing, to start no earlier than 7:20 p.m., on proposed budget and state
revenue sharing.
The Budget Committee passes a motion recommending to the City Council a
Budget for Fiscal Year 2014-2015 and approving an amount or rate of total
property taxes to be certified for collection.
May 19
Last date for the Budget Committee to approve a recommended Budget.
May 28
Publish “Financial Summary and Notice of Budget Hearing” on June 2 and advertisement
of Budget including summary budget statements.
June 2
Public Hearing – 7:00 p.m. in City Council Chambers on the recommended 2014-2015
Budget and proposed use of State Revenue Sharing funds.
June 16
City Council adopts a resolution making appropriations and levying property taxes and a
resolution regarding receiving State Revenue Sharing Funds.
June 30
Certify Property Tax Levy to County Assessor.
xviii
Budget Policy – Financial Control
Introduction
Budgets are financial plans for future events. As better information becomes available, the budget may be
amended within certain guidelines. As required by Oregon law, the City presents a balanced budget, one in
which the resources equal the requirements in every fund, for each fiscal year.
Ordinary operating expenses are subdivided into (a) salaries and wages, (b) materials and services, (c)
payment of principal and interest on bonds and other fixed charges, and (d) capital outlays (for new
construction, new equipment, and all improvements of lasting character).
Budget Process
The budget, as presented in this document, is developed for each general fund major program or
department and for each general fund program. For example, Community Development is a major
program. Within Community Development are several programs including Aquatic Center, Facilities
Maintenance, Building, and Planning all within the General Fund. Expenditures by category (as explained
above) may not exceed the total major program budget for each of the four categories.
Annual budgets for all funds are adopted on the modified accrual basis of accounting which is consistent
with Oregon Revised Statutes. Amendments made to the budget are also done according to requirements
set forth by the State of Oregon. The budget is adopted on a basis consistent with generally accepted
accounting principles. The budget is amended through Council adoption of a resolution. If a supplemental
budget is required, a public hearing is noticed and held per requirements set forth by the State of Oregon
before the Council adopts a resolution approving the supplemental budget.
Budget amounts are reported as originally adopted. Budgeted expenditure appropriations lapse at fiscal
year-end. Supplementary appropriations can be carried forward to the following year if approved by the
City Council.
Encumbrances represent purchase commitments. Encumbrances outstanding at year-end are reported as
reservations of fund balances, since they do not constitute expenditures or liabilities.
Budget Calendar
January 21, 2014: General meeting of the full Budget Committee. Staff reviews the process and discusses
general challenges for the upcoming fiscal year.
February – April, 2014: Department Heads meet with City Manager to develop the 2014-2015 fiscal year
budget.
April 21, 2014: General meeting of full Budget Committee. The Committee elects a presiding officer.
The City Manager presents the proposed budget and budget message. Committee members schedule
meetings for detailed examination of specified budget sections
May 19, 2014: General meeting of total Budget Committee. A public hearing is held on the proposed
budget and use of State Revenue Sharing funds. The Budget Committee passes a motion recommending to
the City Council a Budget for Fiscal Year 2013-2014 and approving an amount or rate of total property
taxes to be certified for collection.
June 2, 2014: City Council holds a public hearing on the recommended 2013-2014 Budget and proposed
use of State Revenue Sharing funds.
June 16, 2014: City Council adopts a resolution making appropriations and levying property taxes and a
resolution regarding receiving State Revenue Sharing Funds.
xix
Introduction
Fiscal Policies
The City of Dallas is committed to responsible fiscal management through financial integrity, prudent
stewardship of public assets, planning, accountability and transparency. The purpose of the Fiscal Policies is
to enable the City to achieve and maintain a long-term stable and positive financial condition. These policies
are adopted by Council as the basic framework for overall financial management of the City, to guide dayto-day and long-range fiscal planning and decision making.
The City of Dallas’s financial goals seek to:
•
•
•
•
•
•
•
Ensure the financial integrity of the City.
Improve financial information for decision makers at all levels.
Assist policy makers as they contemplate long-term City decisions.
Guide department managers as they implement policy on a day to day basis.
Demonstrate a sense of accountability into the financial operation of the City.
Provide the financial stability needed to navigate through economic downturns.
Fully comply with finance related legal mandates, laws and regulations
To achieve these goals, fiscal policies generally cover areas of revenue management, operating and capital
budgeting, financial planning and forecasting, investment and asset management, debt management,
accounting and financial reporting, reserves and internal controls.
Fiscal Objectives
Revenue Policy
1. The City will maximize the use of service users’ charges in lieu of taxes and subsidies from other City funds,
for services that can be identified and where costs are directly related to the level of service provided.
2. Charges for providing utility services shall be sufficient to finance all operating, capital outlay and debt
service expenses of the City’s enterprise funds (street, sewer, water, storm), including planning, operating
contingency, reserve and future expansion/upgrade requirements.
3. User charges shall fund 100% of the direct cost of development review and building activities. User charges
include land use, engineering inspection, building permit and building inspection fees.
4. Charges for services shall accurately reflect the actual cost of providing a specific service. The cost of
providing specific services shall be recalculated periodically, and the fee adjusted accordingly. The City shall
maintain a current schedule of fees, showing when the fees were last reviewed and/or recalculated and
systematically review user fees and charges to take into account the effects of additional service costs and
inflation.
5. The City shall pursue an aggressive policy of collecting delinquent accounts. When necessary, discontinuing
service, small claims court, collection agencies, foreclosure, liens and other methods of collection, such as
imposing penalties, collection and late charges, may be used.
6. System development charges shall be established to fund the costs of improvements and/or upgrades to
service additional increments to growth, such as street, storm, water, sewer, and parks and recreation
facilities.
xx
Operating Budget Policy
Introduction
1. The City shall prepare, present, adopt and amend its annual operating budget(s) in
accordance with Oregon Budget Law.
2. The City shall maintain a budget system to monitor expenditures and revenues on a monthly
basis, with a thorough analysis and adjustment (if required) at least at mid-year.
3. The City shall not adopt an operating budget that is greater than the amount of resources
available to fund it. Current operating resources will be sufficient to support current
operating expenditures, reimbursement transfers, reserves, unappropriated balances and
contingencies.
4. Annual recurring revenues (including interfund reimbursement charges) of the General and
Enterprise Funds shall not be less than annual recurring operating expenditures (total
annual budget, minus capital outlay, equity transfers, reserves, appropriated balances and
contingencies).
5. Unless otherwise authorized by City Council, General Fund and other unrestricted revenues
shall not be earmarked for specific programs, activities or services.
6. Long-term debt or bond financing shall only be used for the acquisition of capital
improvement projects or specialized equipment. Long-term debt or bond financing shall not
be used to finance current operating expenditures.
Expenditure Control Policy
1. Expenditures will be regulated through appropriate internal controls and procedures
administrated by the City Manager. The City Manager must ensure expenditures comply
with the legally adopted budget. Each Department Head will be accountable for the
administration of his/her department budget to include accomplishing the goals and
objectives incorporated into the budget and monitoring his/her department budget for
compliance with spending limitations.
2. All purchases of goods and services must comply with the City’s Purchasing Policies,
guidelines and procedures and with State laws and regulations.
3. Before the City purchases any major asset or undertakes any operating or capital
arrangements that create fixed costs or ongoing operational expenses, the implications of
such purchases or arrangements will be fully determined for current and future years.
4. The City will make every effort to control expenditures to ensure City services and programs
provided to its citizens and taxpayers are cost effective and efficient.
Capital Improvement Policy
1. Annually, the City shall adopt a 5-year Capital Improvement Plan (CIP). The document shall
provide details on each capital project plan; its estimated costs, sources of financing and a
full description, including a detailed statement identifying: (a) the needs, conditions and
circumstances that have caused the project’s creation and (b) the expected results if the
project is approved and implemented.
2. Operating expenditures shall be programmed into each capital project plan, including the
cost of implementing the plan and all continuing labor, operating and capital outlay costs.
xxi
Introduction
Accounting Policy
1. The City shall establish and maintain its accounting systems according to generally accepted
accounting practices and shall adhere to generally accepted accounting principles and
standards promulgated by the Government Finance Officers Association (GFOA),
Government Accounting Standards Board (GASB) and the Financial Accounting Standards
Board (FASB).
2. An annual audit shall be performed by an independent public accounting firm, which will
issue an official opinion on the annual financial statements, along with a management letter
identifying areas needing improvement, if necessary.
3. Full disclosure shall be provided in the financial statements and bond representations.
4. A system of internal controls and procedures will be maintained to provide reasonable
assurance of the safeguarding of assets and proper recording of financial transactions and
compliance with applicable laws and regulations.
5. Quarterly financial reports showing the current status of revenues and expenditures shall be
prepared and distributed to the Council in a timely manner and made available for public
inspection.
Debt Policy
1.
2.
3.
4.
Capital projects financed through the issuance of bonds shall not be financed for a period
which (a) exceeds the expected useful life of the project and (b) is less than 30% of the
expected useful life of the improvements.
The City shall use the most prudent methods of acquiring capital outlay items, including the
use of lease purchase agreements.
The City shall maintain its bond rating at the highest level fiscally prudent, so that future
borrowing costs are minimized and access to the credit market is preserved.
No debt shall be issued for which the City is not confident that a sufficient specifically
identified revenue source is available for repayment. The Finance Director shall prepare an
analysis of the source of repayment prior to issuance of any debt.
Reserve Policy
1. The City shall strive to maintain an unappropriated reserve in all Funds that is at least 10% of
the operating budget (excluding debt service, capital outlay, equity transfers, reserves and
interfund transfer reimbursement revenues).
2. The City shall establish a contingency fund to provide for unanticipated expenditures of a
nonrecurring nature to meet unexpected increases in service delivery costs.
Management of Fiscal Policy
Fiscal procedures and policies and changes in policies shall be approved by the City Council. The City
Manager shall recommend fiscal policy and changes in policy to the City Council. The City Council's
Administrative Committee shall conduct an annual review of the City’s fiscal policies. The City Manager
shall implement fiscal policies and monitor compliance.
The Council adopted the current Fiscal Policies on March 15, 2010.
xxii
Introduction
Fund Organizational Structure
Governmental Funds
$19,207,773
General Fund
$9,815,400
Other Funds
$9,402,373
Street Fund
$1,460,000
Trust Fund
$121,873
SDC Fund
$5,160,000
Proprietary Funds
$14,669,600
Enterprise Funds
$13,895,000
Water Fund
$7,095,000
Sewer Fund
$6,800,000
Internal Services
Fund
$774,600
Fleet Management
$774,600
Grant Fund
$2,018,500
Urban Renewal
Fund
$472,000
Capital Projects
Fund
$170,000
Debt Service Fund
$1,127,994
GO Bond Fund
$1,015,000
General LongTerm Debt Fund
$112,994
xxiii
Introduction
Fiscal Year 2014-2015
Budget
$35,043,367
Governmental Funds
$20,373,767
General Fund
$9,815,400
Administration
City Council
City Attorney
Human Resources
Library
Parks and Recreation
Finance
Municipal Court
Fire and EMS
Police
Aquatic Center
Planning and Economic
Development
Building
Facilities
Department/ Fund
Matrix
General Fund
Other Funds
$9,430,373
Street Fund
Systems Development
Fund
Trust Fund
Grant Fund
Proprietary Funds
$14,669,600
Debt Service Fund
$1,127,994
General Obligation
Fund
General Long-Term
Debt Fund
Enterprise Funds
$13,895,000
Sewer Fund
Water Fund
Internal Services Fund
$774,600
Administration
Finance
Parks & Rec
Police
Fire & EMS
Community
Development
Public Works










Capital Projects
Fund


Street Fund

SDC Fund

Trust Fund




Grant Fund




General Obligation
Fund

General Long-Term
Debt Fund



Sewer Fund

Water Fund

Fleet Mgmt Fund

xxiv
Fund Descriptions
Governmental Funds
Introduction
Major Funds
General Fund
The General Fund is the City's primary operation fund. It accounts for all the financial operations of the
City except those required to be accounted for in another fund. Principal sources of revenues are property
taxes, charges for services and licenses.
System Development Fund
The System Development Fund accounts for construction of oversize sewers, over-wide streets,
water mains and other related needs.
Street Fund
The Street Fund accounts for state highway apportionment, federal funds, and grants, which are restricted
to road maintenance.
Grants Fund
The Grants Fund account for major grants to the City.
Non-Major Funds
This fund accounts for capital projects associated with the General Fund.
Special Revenue Funds
These funds account for revenue derived from specific taxes or other earmarked revenue sources, which
are legally restricted to expenditures for specified purposes. Funds included in this category are:
Trust/Reserve Fund
The Trust/Reserve Fund accounts for funds dedicated to specific purposes.
Urban Renewal Fund
The Urban Renewal Fund accounts for the City's urban renewal activities.
Debt Service Funds
These funds are used to account for revenues and expenditures related to the servicing of long-term debt:
General Obligation Bond Fund
The General Obligation Bond Fund is used to account for the resources and payments of longterm debt.
General Debt Fund
The General Debt Fund was established to pay principal and interest on the City's PERS pension
obligation bonds.
xxv
Introduction
Proprietary Funds
These funds are used to account for operations that are financed and operated in a manner similar to
private business enterprises. The intent of the governing body is that the costs of providing the services to
the general public on a continuing basis be financed primarily through user charges.
Enterprise Funds
These funds are used to account for operations that are financed and operated in a manner similar to
private business enterprises. The intent of the governing body is that the costs of providing the services to
the general public on a continuing basis be financed primarily through user charges.
Sewer Fund
The Sewer Fund accounts for sewer operations of the City's sewer utilities.
Water Fund
The Water Fund accounts for the operation of the City's water department.
Internal Service Funds
These funds are used to account for the financing of goods or services provided by one department or
agency to other departments or agencies of the government and to other government units, on a cost
reimbursement basis.
The Fleet Management Fund is used to account for equipment rentals and services to other funds
of the City.
xxvi
Introduction
2014-2015 Budget Summary – All Funds
Beginning Fund Balances
General Fund
Sewer Fund
Water Fund
Street Fund
Fleet Service Fund
Street SDC
Park SDC
Water SDC
Sewer SDC
Storm SDC
Actual
FY 10/11
1,211,672
2,375,000
1,179,313
163,459
400,342
113,911
128,878
<59,628>
3,675,641
<33,091>
Actual
FY 11/12
1,702,146
2,150,321
614,527
90,180
325,469
135,337
88,975
<6,673>
2,931,023
<11,512>
Actual
FY 12/13
1,681,366
1,769,578
512,778
277,522
293,335
146,884
49,765
30,036
2,718,262
1,792
Amended
FY 13/14
520,000
2,080,000
500,000
465,000
225,000
190,000
125,000
125,000
3,425,000
30,000
Proposed
FY 14/15
1,170,000
1,320,000
755,000
435,000
175,000
240,000
265,000
340,000
3,600,000
80,000
Staffing by Fund(full-time equivalents)
2011-12
2012-13
2013-14
2014-15
Street Fund
Fleet Fund
Sewer Fund
Water Fund
79.89
3.4
2.00
8
3.25
.03
74.9
2.9
2
8
2.8
.10
75.95
3.05
2.1
6.05
3.9
.10
77.23
3.1
2.1
6.05
4.1
.10
TOTAL
96.57
90.7
91.15
92.68
General Fund
xxvii
Introduction
All Funds Revenues
Property Taxes
Other Agency Shared Taxes
State and Federal Grants
User Fees
Franchise Fees
Interest Earned
Reimbursements and
Transfers
Trust Deposits
Other
Beginning Balance
TOTAL
Actual
2011-12
3,968,959
1,233,591
1,396,868
6,998,727
1,062,288
51,554
Actual
2012-13
4,113,300
1,233,495
218,004
7,868,395
1,028,426
39,414
Amended
2013-14
4,179,000
1,239,969
2,617,032
8,104,000
1,105,000
50,000
Proposed
2014-15
4,165,000
1,357,400
2,178,500
8,686,000
1,095,000
45,000
Approved
2014-15
4,165,000
1,357,400
2,178,500
8,686,000
1,095,000
45,000
Adopted
2014-15
4,165,000
1,357,400
2,178,500
8,686,000
1,095,000
45,000
3,802,162
141,310
195,074
8,565,611
3,700,657
189,196
342,616
7,967,840
1,625,552
91,000
1,695,000
8,205,149
1,714,594
73,000
6,445,000
8,773,873
1,714,594
73,000
6,455,000
8,773,873
1,714,594
73,000
6,455,000
8,773,873
27,416,144
26,701,344
28,911,703
35,033,367
35,043,367
35,043,367
All Funds Expenditures
Personnel Services
Materials & Services
Capital Outlay
Debt Service
Contingency
Intra-fund Transfers
Unappropriated Fund Balance
TOTAL
xxviii
Actual
2011-12
7,558,098
4,105,737
1,864,076
4,748,252
0
1,475,278
-
Actual
2012-13
7,500,782
3,936,041
595,558
3,901,630
0
2,016,009
-
Amended
2013-14
7,601,000
4,309,680
10,000,098
2,191,956
2,465,442
1,483,926
859,601
Proposed
2014-15
7,580,000
4,592,475
11,516,500
2,690,207
5,683,582
1,524,600
1,449,003
Approved
2014-15
7,600,000
4,592,475
11,516,500
2,690,207
5,683,582
1,524,600
1,439,003
Adopted
2014-15
7,600,000
4,592,475
11,516,500
2,690,207
5,683,582
1,524,600
1,439,003
19,751,442
17,950,020
28,911,702
35,033,367
35,043,367
35,043,367
Introduction
Budget Breakdown
Total Budget: $35,043,367
Fleet Management
Fund, $774,600
Water Fund,
$7,095,000
General Fund,
$9,815,400
Sewer Fund,
$6,800,000
Grant Fund,
$2,518,500
Street Fund,
$1,460,000
Gen. Long-Term
Debt Fund,
$112,994
General Obligation
Fund, $1,015,000
SDC Fund,
$5,160,000
Trust Fund,
$121,873
Capital Projects
Fund, $170,000
xxix
Fund Summaries
General Fund
General Fund
Table of Contents
General Fund Budget Discussion
3
General Fund Revenues
7
General Fund Expenditures
7
Administration
City Manager, Mayor, Council & City Attorney
8
City Recorder
9
12
Library
15
Parks
18
Recreation
21
Finance Department
23
Municipal Court
26
Finance
Fire
29
Ambulance
33
Police
37
Community Development
Dallas Aquatic Center
42
Planning and Economic Development
45
Building/Inspection
48
Facilities Maintenance
51
management team believes helped accomplish some part of the community vision.
Page 2
Fund Summaries
General Fund
General Fund Budget Discussion
Fund Resources
Major General Fund resources include property taxes, franchise fees, state-shared revenue sources, permits
and charges for services. Most of these revenues are unrestricted and can be used to fund any city service
deemed appropriate by the Budget Committee and City Council.
Page 3
Fund Summaries
General Fund
Revenue Trends and Assumptions
Property Taxes
The estimated 2014-15 collection of current property taxes for the General Fund will be $3,315,000.
Provisions of Ballot Measure 50 and subsequent legislation have combined to set the permanent tax rate for
the City of Dallas at $4.1954 per $1,000 of assessed value. Ballot Measure 50 limits the annual increase in
assessed value of each property to three percent. The increase is not automatic and can only increase as
much as the real market value up to the three percent limit, which for 2014-15 are estimated to increase by
3.5 percent. The collection rate is estimated to be 93.2 percent of the taxes levied.
Franchise Fees
Franchise Fees account for approximately 11 percent of the General Fund budget. It is projected that the
2014-15 level of actual receipts will slightly increase from FY 2013-14 actual receipts.
Licenses and Permits
Licenses and permits are forecast to increase by 13 percent ($20,500) due to increased housing start
demand.
Intergovernmental Revenues
Intergovernmental revenues are projected to increase from FY 2013-14 by 19 percent, mostly due to an 18
percent increase in State Revenue Sharing and the transfer from Urban Renewal for debt service payments.
Municipal Court Fines
Municipal court fines are forecast to increase by 42 percent. The significant increase is due to municipal
court resumed prosecuting misdemeanor criminal matters as of January 2014.
Charges for Services
Overall charges for services for 2014-15 are estimated to slightly increase by 1.5 percent. Notable increases
are Ambulance Fees and Aquatic Center Fees due to an increase in membership.
The following General Fund Major Revenue Sources represent 78% of total general fund revenues.
Page 4
Fund Summaries
General Fund
General Fund Long-Range Financial Forecast
2014 through 2017
Key Assumptions:
•
•
•
Personnel costs will continue to rise including PERS rate increase effective 7/1/15
No change in program or operation service level
No change in staffing levels
The General Fund Forecast is a tool used to make a projection about how much the City will spend and
receive over the next four years and assist policy makers with developing strategies to meet future needs.
The current forecast is a snapshot of what is known today and will be updated as new information becomes
available.
Operating Position:
The forecast reflects a minimal growth to property tax which accounts for approximately 50% of general
fund revenue. Minimal growth to other taxes and charges for service is also forecasted. Together these
resources account for 44% of general fund revenue.
Over the next three years, a total of $1.35 million in deferred capital projects is forecasted along with a 20
percent increase in employee benefits with the majority of the cost due to the forecasted increase to the
PERS rate.
The following chart demonstrates the relationship between revenues, expenditures, and the corresponding
impact on the general fund reserve.
12
General Fund
Millions
10
8
6
4
Revenues
Expenditures
Ending Fund Balance
2
-
Page 5
Fund Summaries
General Fund
2014-15 Departmental Budgets
Inspections/Building,
Planning/Econ Dev,
$272,700
$185,000
Aquatic Center
$751,600
Facilities Maint.,
$176,500
Administration,
$535,700
Library, $435,650
Parks, $334,300
Finance, $606,300
Fire, $677,837
Municipal
Court,
$181,500
Police, $2,878,200
EMS, $1,385,110
2014-15 General Fund Expenditures
Personnel Services,
$6,028,000
Materials and
Services, $2,146,550
Debt Service,
$166,142
Non-Departmental
Transfers, $170,000
Page 6
Transfers, $166,100
Fund Summaries
General Fund
Taxes
Franchise Fees
Licenses & Permits
Intergovernmental/Other
agencies
Municipal Court Fines
Investment Income
Charges for Services
Reimbursements & Fund
Transfers
TOTAL Revenues
Beginning Balance
TOTAL
Actual
2011-12
3,251,946
1,062,288
167,667
Actual
2012-13
3,388,238
1,028,426
198,094
Amended
2013-14
3,444,000
1,105,000
157,000
Proposed
2014-15
3,495,000
1,095,000
177,500
%
Change
2%
(<1%)
12% 1
596,516
129,367
22,478
1,613,338
601,382
103,449
13,989
1,588,759
586,969
155,000
15,000
1,751,000
699,400
220,000
15,000
1,788,500
16% 2
30% 3
0%
2%
1,105,000
7,948,601
1,702,146
9,650,746
1,105,000
8,027,339
1,681,366
9,708,705
1,168,000
8,381,969
520,000
8,901,969
1,155,000
8,645,400
1,170,000
9,815,400
(1%)
3%
56% 4
9%
General Fund Expenditures Recap
Personnel Services
Materials and Services
Capital Outlay
Debt Service
Transfer to Other Funds
Non-departmental Transfers
TOTAL Expenditures
Operating Contingencies
Unappropriated Fund
Balances
TOTAL
Actual
2011-12
6,006,239
1,785,640
75,000
71,110
100,000
0
8,037,989
0
Actual
2012-13
6,000,916
1,772,086
12,743
54,072
154,987
583,000
8,574,143
0
Amended
2013-14
6,116,500
1,960,080
111,000
47,272
144,800
17,451
8,397,103
20,000
Proposed
2014-15
6,048,000
2,146,550
0
166,142
166,100
170,000
8,676,792
75,000
%
Change
(1%)
9%
(100%)5
72% 6
13% 7
90% 8
3%
73% 9
0
0
484,866
1,043,608
54% 10
8,037,989
8,574,143
8,901,696
9,815,400
9%
1
Increase is due to anticipated increase in building activity
This category includes a transfer in from Urban Renewal for debt service payment
3
Increase is due to criminal cases returning to municipal court
4
The estimate for FY2013-14 was lower than actual beginning balance
5
General Fund Capital Outlay is now accounted for in the Capital Projects Fund
6
This includes the Urban Renewal debt service and the lease payment for a new fire truck
7
Increase is due to an increased transfer to Fleet Management for purchases of new vehicles
8
This includes the transfer to the Capital Projects Fund for all General Fund departments’ capital outlay
9
FY2013-14 balance has been reduced due to budget amendments
10
FY2013-14 balance was underestimated
2
Page 7
Fund Summaries
General Fund
Departments:
Administration
City Manager, Mayor, Council & City Attorney
Organizational Structure
Electorate
Jim Brown
Jim Fairchild
Kelly Gabliks
City Council
Beth Jones
Murray Stewart
Jackie Lawson LaVonne Wilson
Kevin Marshall Ken Woods, Jr.
Mayor
Brain Dalton
Council Advisory
Committees
City Manager
Ron Foggin
City Attorney
Lane Shetterly
Council Standing
Committees
Municipal Judge
Ira Feitelson
The current charter was adopted July 1, 1965. The City of Dallas is a full-service municipality that operates
under a Council / Manager form of government. The city has an elected Mayor and nine Council
members. The Dallas City Council meets the first and third Monday of each month at City Hall. The
elected City Council sets policies for city government, enacts ordinances, and hires, directs and evaluates the
City Manager. In turn, the City Manager is the city’s chief executive officer, responsible for overall
management and administration. Municipal services are provided by city employees and headed by the
City Manager. The city operates its own police department, fire department, ambulance service, municipal
court, water, wastewater, storm, street operations, planning, building, engineering, fleet maintenance, library,
Aquatic Center, and finance departments.
Expenditures
Personnel Services
TOTAL
Page 8
Actual
2011-12
343,344
137,867
481,212
Actual
2012-13
334,318
126,247
460,55
Amended
2013-14
376,000
141,500
517,500
Proposed
2014-15
391,000
144,700
535,700
%
Change
4%
2%
3%
Fund Summaries
General Fund
Departments:
Administration
City Recorder
City Manager
HR Manager/
City Recorder
Confidential/
Admin Assistant
Department Description
The City Recorder serves as the clerk of the City Council, has primary responsibility for City records
management, public access to records, and serves as the City’s election officer. The Recorder oversees
preparation of the City Council agendas and meeting minutes; undertaking the follow-up duties necessitated
by Council action; providing information to candidates and the county for elections; and responding to
public records requests. The City Recorder continues to evaluate and implement technology that is
appropriate to and will enhance the services provided to the City and the public.
The Records Division’s main functions include:
•
•
•
•
•
Respond to the legislative needs of the Dallas City Council and its constituents by emphasizing
access to information as it relates to the legislative process. Supports the State’s policy of open
decision-making by keeping the public informed of meeting times and locations, providing
documentation, and preparing and maintaining minutes and agendas as permanent records.
Utilize technology and best practices in effective service delivery to enhance access to information.
Provide access to the City’s official record and legislative documents through effective information
storage and retrieval
Administer municipal elections and serve as the elections officer for the City of Dallas. Proper
administration of elections serves the people’s right to exercise their vote by ensuring an
expeditious, complete process.
The office is responsible for ensuring City Councilors, Planning Commissioners, City Manager and
Municipal Court Judge are aware of annual Statement of Economic Interest filing requirements
with the Oregon Government Ethics Commission.
Page 9
Fund Summaries
General Fund
City Recorder
Division Mission
To maintain an accurate record of the City’s actions in a professional and highly organized manner in order
to provide accurate, timely information to the Mayor, Councilors, residents, and staff and maximize access
to municipal government.
Division Objectives
•
•
•
•
•
Continue implementation of online services to strengthen the City’s connection with the public;
Continue to meet or exceed statutory requirements for public meetings and public records;
Provide timely and complete responses to public records requests;
Implement an electronic records retention program approved by the Secretary of State’s Office for
legacy documents, removing paper files to low cost, secure, off-site storage; and
Conduct records audit to ensure records that have met retention are purged.
Accomplishments
•
•
•
•
•
•
Increased use of Facebook and updated the City website to enhance communication with our
residents.
Developed new citizen educational materials and enhanced citizen newsletter
Set up Everbridge notification system to notify residents of emergencies, etc. much more efficiently
and effectively
Created a City of Dallas phone app to enhance communication with our residents
Worked with several departments to purge records that were past the records retention
requirements to free up additional storage space
Began posting audio of City Council meetings to website
Staffing Information
Job Title
Administrative Services
Director
HR Manager/City
Recorder
Assistant to the City
Mgr/City Recorder
Confidential/Administrative
Assistant
Total FTE's
Wage Range
2011-12
2012-13
2013-14
2014-15
DH4
1
11/12*
NA
NA
DH2
NA
1/12*
1
1
31
1
11/12*
NA
NA
18
NA
1/12*
1
1
2
2
2
2
* Effective 11/24/12, the Admin Svc Director position was eliminated. The Assistant to the City Manager/City Recorder became the HR
Manager/City Recorder and the Assistant to the City Manager position was eliminated and replaced with the Confidential/Administrative Assistant
position.
Page 10
Fund Summaries
General Fund
City Recorder
Performance Measurements
% of records requests processed within 5 days
% of minutes posted to the City website by noon the day
after approved
Number of unique users who have “Liked” the City’s
Facebook page
Number of unique Facebook users who saw posts to the
City’s Facebook page
% of City records scanned to digital
% of citizen survey respondents who rate the quality of
public information services as good or excellent
2011
92%
2012
83%
2013
92%
2014
100%
95%
100%
43%
50%
NA
482
702
1,000
NA
15,764
17,230
20,000
0%
0%
0%
10%
NA
NA
57%
NA
Summary
Timely and accurate responses to public records requests are key to the City’s mission and to ensuring a
transparent government. Staff continues to look for ways to reach as many people in the community as
possible with information that is important to them. We continue to meet or exceed statutory requirements
for public meetings and public records.
Page 11
Fund Summaries
General Fund
Departments:
Administration
City Manager
HR Manager/
City Recorder
Confidential/
Admin Assistant
Division Description
The Human Resources Division serves as an internal consultant to all departments within the City for all
human resource functions including:
•
•
•
•
•
•
•
•
•
Employee recruitment and selection;
Management of employee and labor relations;
Legal compliance of the City in respect to personnel issues;
Maintenance and management of employee personnel records;
Management of the performance evaluation process;
Equitable and consistent interpretation and application of personnel policies, procedures, and
systems throughout the City;
Management and administration of the employee classification and compensation systems;
Assistance with organizational and development and training;
Workers’ compensation claim processing;
Division Mission
To provide City departments the information and support needed to hire and develop qualified employees
that model organizational values; maintain employer-employee relationships which are legal, equitable,
productive, and positive; and protect the City’s employees, property, and finances from avoidable loss.
Page 12
Fund Summaries
General Fund
Division Objectives
•
•
•
•
•
Support an effective and trained workforce to serve the citizens of Dallas through administration of
human resources policies, procedures, and programs.
Ensure the city’s compliance with employment laws and maintain productive and professional labor
relations with the union in support of a qualified and productive workforce to meet City Council
goals and the organizational needs of the City.
Professionally manage a consistent classification and compensation program to meet organizational
goals and provide internal training programs related to competency development.
Attract and retain the best qualified employees to ensure City departments have a competitive and
diverse workforce.
Provide training programs related to safety and enforce safety rules and regulations to ensure a
healthy and safe workforce.
Accomplishments
•
•
•
•
•
Completed upgrade to personnel filing system to ensure legal compliance
Updated employee forms
Worked to update the Employee Personnel Manual to reflect policy changes and ensure
compliance with regulations
Reduced cost of workers’ compensation claims by 92% over two years
Assisted Employee Committee in developing an Employee Code of Ethics Statement
Job Title
Administrative Services
Director
HR Manager/City
Recorder
Assistant to the City
Mgr/City Recorder
Confidential/Administrative
Assistant
Total FTE's
Wage Range
2011-12
2012-13
2013-14
2014-15
DH4
1
11/12*
NA
NA
DH2
NA
1/12*
1
1
31
1
11/12*
NA
NA
18
NA
1/12*
1
1
2
2
2
2
* Effective 11/24/12, the Admin Svc Director position was eliminated. The Assistant to the City Manager/City Recorder became the HR
Manager/City Recorder and the Assistant to the City Manager position was eliminated and replaced with the Confidential/Administrative Assistant
position.
Page 13
Fund Summaries
General Fund
# of workers’ compensation claims per 10 employees
2011
2012
2013
2014
1.56
.71
.62
<.10
Average cost of workers’ compensation claims per employee
$2,145
$556
$150
<$100
Average cost of workers’ compensation claims
% of employees surveyed who indicated overall they are
satisfied or very satisfied with their job
Career employees retained past probationary period
% of citizen survey respondents who rate the courtesy of city
employees as good or excellent
$13,634
$6,119
$1,824
<$2,000
NA
NA
83.6%
85%
67%
67%
100%
100%
NA
NA
74%
NA
Summary
The Human Resources Department ensures a diverse workforce in a safe and discrimination/harassment
free environment by maintaining compliance with myriad employment laws and government regulations.
Through training, effective recruitment of new employees, and commitment to safety for all employees, we
work to provide Dallas residents with a workforce that provides the best possible service to all.
Page 14
Fund Summaries
General Fund
Departments:
Administration
Library
City Manager
Lead Librarian
Library
Assistant II
(2)
Library Assistant I
(3)
Library Aide
Volunteers/
Community Service
The Library serves the population of Dallas drawing reciprocal patrons from all of Polk, Marion and
Yamhill counties. The Library offers a circulating book, magazine, CD and DVD collection as well as
digital media and is a repository for federal, state and local documents. The Library is responsible for
bringing new technologies to its patrons, offering electronic resources, computer equipment and training for
adults and children, assistive reading devices, and online services. The Library offers over 148 free
children’s programs every year providing education as well as entertainment for over 8,500 children. We
also offer computer classes as well as literacy training for children and parents.
Department Mission
The Dallas Public Library recognizes the vital role it plays in personal and professional development of the
individual, and places the greatest emphasis on providing current materials in a variety of formats; making
information available to individuals in pursuit of educational, job-related, leisure and personal interests; and
providing timely access to information. Further, the Dallas Public Library provides an environment to
promote Life-long learning for the community it serves.
Adopted by the Dallas Library Board, March 1996.
Page 15
Fund Summaries
General Fund
Library
Department Objectives
•
•
•
•
•
•
•
More staff, we do not meet adequate staffing levels per Oregon State Library’ Standards for Oregon
Public Libraries.
Better outreach/publicity ~ keeping the citizens better informed about our programs, resources,
technology & classes available.
Window replacement, wiring improvements.
To raise awareness of the library as an essential resource by fostering ongoing public dialog
through community assessment, strategic planning, and collaboration.
Write more grants for programming & material acquisitions.
Continue to expand and refine communication with the community through Notify Me, Web,
Pinterest, Facebook, etc.
Working with the City Manager, Library Board, and City Council towards becoming a Library
District.
Accomplishments
•
•
•
•
•
•
•
•
Replaced one large window (not by choice).
Installed art wall to showcase the many talented community members which is a draw for the
community
Installed more public access Internet computers, and established a regular schedule of
workshops/classes to introduce and update skills for new technology users.
Collection: Continued to refine and define high demand collections in the library… Updated
DVDs, Books on CD display. Deleted the adult VHS collection. Moved the genealogy, oversized
books, documents and newspapers to more logical and visible locations.
One of our goals is to raise awareness of the library in the community: we participated in the grade
schools open house at the beginning of the 2013-14 school year.
Refined work stations at circulation desk to improve ergonomics for staff and patron accessibility.
Established new policies/handbooks: volunteers, art exhibit, proctoring, tax payer cards, etc.
We are now a “net lender” which means we increased revenue each quarter from CCRLS because
we loan more than we borrow. This demonstrates that we are following the ALA standards of
PATRON DRIVEN ACQUISITION and purchasing what the public wants and needs.
Expenditures
Personnel Services
TOTAL
Page 16
Actual
2011-12
287,625
62,618
350,243
Actual
2012-13
331,520
62,443
393,963
Amended
2013-14
339,000
75,950
414,950
Proposed
2014-15
353,000
82,650
435,650
%
Change
4%
8%
5%
Fund Summaries
General Fund
Library
Job Title
Wage Range
2011-12
2012-13
2013-14
2014-15
Lead Librarian
Children’s YA
Librarian
31
1
1
23
NA
NA
Library Assistant 2
16
2
2
Library Assistant 1
12
3
2.50
Library Aide
10
0
.50
6
6
Total FTE's
6
5.47
2011
2012
2013
2014
22,407
22,493
22,627
22,630
Reference transactions per capita
0.62
0.73
0.81
.83
Number of Youth programs
171
118
146
Youth Program Attendance
7,046
6,959
6,517
Summer Reading Attendance
2,947
2,964
2,971
^
6,800 ^
3,120 ^
Library Cards Issued
855
1046
1,441
1,500
Library Visits per Capita
6.97
8.42
12.4
12.67
Database Sessions**
2,285
2,862
3,901
4,500
Internet Computer Sessions
7,144
14,398
19,409
25,101
203,762
248,881
250,121
252,100
Circulation per capita
9.09
11.06
11.28
11.26
Adult Library Program Attendance
464
206
229
236
Number of Volunteer hours per capita
4.73
5.17
6.00
5.99
0.406
0.424
0.438
0.438
38
41
46
38
Population*
Annual Circulation of Materials
Number of Staff FTE per 1,000
Hours open per week
156
*Due to payments from CCRLS this is larger than Dallas City Population.
**2012 these sessions began to be counted by CCRLS as joint CCRLS.
^ Fits in extremely well with the Governor’s 40-40-20 Initiative and the emphasis on education.
Summary
The Dallas Public Library recognizes the vital role it plays in this community. As the Dallas Public Library
continues to grow, improve, and excel we realize how much more the residents of Dallas and the
surrounding area need and deserve. It is hard to plan for program expansion with the current staff, and
equally hard to supply the citizens with up-to-date material, equipment, and training with our limited budget.
Our greatest desire in 2013 was to hire 2 (20 hours a week) part-time staff to help; instead one of our full
time was cut to 20 hours and a part-time 20 hour person was hired. We did not gain staff, but we did see a
slight decrease in Personnel Services because of lower wages and no benefits. Our greatest desire this year
would be to add more staff and have a larger Library.
Page 17
Fund Summaries
General Fund
Departments:
Administration
Parks
City Manager
Park Supervisor
Summer Help
Park Maintenance
Worker 1 /
Utility Worker 1
Community
Service
Volunteers
The Parks Department is responsible for the upkeep and maintenance of all City owned parks, various City
owned building landscapes, and 2 school owned sport complexes. The upkeep of identified areas includes
turf management, weed control, tree maintenance and performing overall park improvements.
Department Mission
The mission of the Parks Department is to provide and maintain:
1. Aesthetically pleasing, functional and safe parks for all Dallas Citizens to enjoy.
2. Fun, interactive and safe structures and areas for children.
3. Inviting facilities for outdoor recreation.
•
•
•
•
•
•
Page 18
Create master plan for park system.
Establish new Park Board /members and identify responsibilities.
Generate long term & short term goals to align with master plan.
Pursue additional funding for future RCTS development.
Rehabilitate Dallas’ main park restroom facilities.
Continue working with Dave Brautigam to develop Adult Recreation Programs.
Fund Summaries
General Fund
Parks
Accomplishments
•
•
•
Completed Hiebert section of RCTS
Cottonwood removal and replacement program.
Hired one permanent part time employee.
Park Expenditures
Personnel Services
Capital Outlay
Transfers
TOTAL
Actual
2011-12
154,204
76,082
0
5000
235,286
Actual
2011-12
156,465
79,684
0
15,187
251,335
Amended
2012-13
208,000
101,900
45,000
5,000
359,900
Proposed
2014-15
220,000
106,000
0
8,300
334,300
% Change
5%
4%
(100%)11
40% 12
(8%)
Park Reservation Information
2011
2012
2013
2014*
Reservations (people)
6,273
8,686
6410
1,900
Income
$5,405
$5,720
$5,805
$1,900
$18,830
*These numbers include actual reservations made by April 16, 2014. The reservation season runs through
September, so this is a partial 2014 total.
Total Income
Wage Grade
2011
2012
2013
2014
Parks Manager
30
1
1
1
1
Maintenance Worker
Part-Time/NonBenefit (x2 as of
2014)
19
1
1
1
1
8
0.5
0.5
0.5
1
2.5
2.5
2.5
3
Total FTE's
11
12
All General Fund departments’ capital outlay are now accounted for in the Capital Projects Fund
This increase is due to a transfer to Fleet Management for a new mower purchased in FY2013-14
Page 19
Fund Summaries
General Fund
Parks
Performance Measures
2012
Population
Develop acres of parkland per 1000 population
14,600
0.1469
2013
2014
14,670
14,800
0.1469
0.1483
0
0
0
Park acreage per FTE
49.7
49.7
33.26
Estimate number of trees receiving maintenance
271
368
225
Tree expenditures
17,850
21,000
26,000
Number of acres of park land
99.38
99.38
99.78
6.8
6.8
6.74
Percentage of cost time for work related injuries
Number of acres of park land per 1000 population
Summary
As the Park System strives to improve the level of service the citizens of Dallas deserve, we are forced to
look at what is needed to provide that service.
With the current staff level of two full time employees and the half time employees, it is difficult to plan for
expansion and development. Our current goal is to increase the level of service while competing for limited
funding.
Page 20
Fund Summaries
General Fund
Departments:
Administration
Recreation Division
The Recreation Division is responsible for providing
youth and adult recreational programs, while working with all
parties involved and providing a comprehensive and cohesive
structure which includes affordable recreation and competitive
programs for all ages.
Division Mission
The mission of the Recreation Division is to provide:
•
•
•
Opportunities for all ages to get involved in affordable recreational sports programs.
Provide the community affordable Adult Recreation opportunities.
Working towards cost affordable recreational programs, and programs that give an opportunity to
learn the game, understand the rules and to participate.
Division Objectives
•
•
•
•
Provide recreational opportunities for youth and adults.
Get programs to work together, recreation and competitive, while keeping cost down. Provide the
community a cohesive structure. First goal: get rid of Kids, Inc. surcharge to pay for office staff.
Generate income from City of Dallas youth and adult recreation programs.
Provide as many recreational opportunities as possible, at the lowest cost possible to as many
people as possible.
Page 21
Fund Summaries
Accomplishments
•
•
•
•
•
•
•
•
General Fund
Recreation Division
Found a solution to allow the Middle School sports programs to continue (basketball, track,
football, volleyball, etc.) when the school district eliminated funding.
Addressed current issues with softball, soccer, basketball, football, and track.
Implemented more efficient communication regarding use of gym and field space among all the
organizations utilizing the spaces. Created an online system to better our facility use scheduling
between the City and School District.
Made recreation sports more affordable:
o Kids, Inc. fees are reduced by as much as $100 depending on the sport.
o The reduction in Kids, Inc. baseball costs resulted in 125 + additional players from 20132014.
o Reduction of $35 in LaCreole Middle School track fee resulted in an increase of 30
participants
o Pop Warner Football fees reduced $80 between 2010 and 2014.
Revitalized Kids, Inc. baseball program: Successfully recruited John Strader (who ran baseball for
over 30 years) to coordinate the program.
Provided adult and youth recreation: By June of 2014, the City of Dallas will have offered 10
recreation programs, including:
 Men's Basketball
 Adult Softball
 Coed Volleyball
 Men's Basketball
 Flag Football
 Adult Softball
 Disc Golf tournament
 Kickball tournament
 Pickle ball
 Mighty Mites spring and summer program (3-5 year olds).
Assisted with completion of major changes to Kids, Inc. program: new office staff, new board
members, and new focus on providing affordable programs for our community.
Focus areas: (1) continue to expand adult recreation (2) work closely with Kids, Inc. and continue
to revitalize their organization (3) develop in 2014 - 2015 intramural sport programs for ages 12-18.
Summary
As the Sports Coordination Specialist I strive to continue to create cohesive recreational programs that are
cost affordable, which creates a healthy and active environment for kids. With that in mind, it will be
necessary to continue reviewing and analyzing the best organization/system for the programs to be efficient
and to serve our youth and the needs of the community.
Page 22
Fund Summaries
General Fund
Departments:
Finance
Finance Department
City Manager
Finance Director
Accounts
Payable/Receivable
Accounting Clerk
III/Utility BillingCustomer Service
Payroll/Benefits/
Accounting
The Finance Department is responsible for the management of the City's financial affairs and the provision
of certain support services to other City departments. The Finance Department is responsible for a wide
variety of financial and budgetary activity of the City including payroll, employee benefits, accounts payable,
accounts receivable, budgeting and monitoring, audit preparation, internal accounting controls, investments,
debt management, banking, cash management, capital assets, project tracking, utility billing, and customer
service. The department prepares the annual budget and other financial reports and forecasts for
management use and financial planning for the future needs of the City, and prepares an annual
Comprehensive Annual Financial Report (CAFR) to submit the Government Finance Officers Association
(GFOA) to be considered for their reporting excellence award.
Department Mission
To protect the financial health and ensure the fiscal integrity of the financial operations of the City.
Page 23
Fund Summaries
General Fund
Finance Department
•
•
•
•
•
•
•
Implement online bill pay for Municipal Court and park reservations.
Continue to work with the water department to install AMR meters.
Collaborate with Building Department to implement E-permitting.
Implement Electronic Funds Transfer (EFT) option for Accounts Payable vendors.
Implement electronic document retention for Accounts Payable and Payroll.
Maintain GFOA budget award certification.
Maintain GFOA CAFR award certification.
Accomplishments
•
•
•
•
•
Implemented online bill pay for utilities and FireMed.
Implemented utility deposits and new utility rate structure.
Developed three-year financial forecast encompassing all City functions.
Submitted Comprehensive Annual Financial Report (CAFR) to Government Finance Officers
Association for national award recognition and received award.
Submitted FY 2013-14 Budget document to GFOA for national award recognition and received
award.
Expenditures
Personnel Services
TOTAL
Actual
2011-12
329,684
188,429
518,113
Actual
2012-13
328,111
180,621
508,732
Amended
2013-14
361,000
205,500
566,500
Proposed
2024-15
384,000
222,300
606,300
%
Change
6%
8%
7%
Wage Range
2011
2012
2013
2014
DH3
1
1
1
1
Senior Accountant II
Accounts Payable
Clerk
29
0
0
0
1
20
1
1
1
1
Accounting Clerk III
Accounting/Payroll
Specialist
19
1
1
1
1
27
1
1
1
0
PT Office Assistant
10
0
0
0
.13
4
4
4
4.13
Job Title
Finance Director
Total FTE's
Page 24
Fund Summaries
General Fund
Finance Department
2011
2012
2013
2014
64,259
64,296
63,000
64,500
3
0
0
0
National GFOA award for annual audit document received
Yes
Yes
Yes
National GFOA award for budget document received
NA
NA
Yes
Utility bills processed
Number of adjustment proposed by auditor
Summary
It is the duty of finance departments to be good stewards of the resources committed to their care.
Accounting systems and internal control procedures are essential and integral in ensuring that this duty is
fulfilled. The finance department continues to strive to provide a high level of service to the public, all city
departments and the City Council.
Page 25
Fund Summaries
General Fund
Departments:
Finance
Municipal Court
City Manager
Finance Director
Court Services
Administrator
City Council
Municipal Judge
The Court consists of the Municipal Court Judge (appointed by the City Council under a two-year contract)
and the Court Administrator. The Municipal Court office responds to questions about the court schedule,
fine and/or bail amounts and other administrative matters, but cannot give legal advice. This office
administers the court proceedings and docketing, coordinates court matters with the Defendant, Judge, City
Prosecutor, Defense Attorneys, Finance Department, Police Department, Code Enforcement, Department
of Motor Vehicles, Oregon State Police ID Bureau and other criminal justice and state agencies; and files
all cases referred to the court, collecting and reporting fines and assessments, monitoring payment
agreements and scheduling court trials.
Department Mission
The Dallas Municipal Court is the Judicial Branch of the City Government. Its mission is to provide a fair
and impartial local forum for the resolution of minor traffic violations, City Ordinance violations, general
violations, parking citations and misdemeanor criminal matters.
Page 26
Fund Summaries
General Fund
Municipal Court
•
•
•
Continue file purging processes that meet retention time-frames, recording necessary information
for auditing purposes.
Continue implementing InCode features to streamline court processes.
Implement online court payment option.
Accomplishments
•
•
•
•
•
•
•
•
•
Continued InCode education and training to enable implementation of software features creating a
more streamline court process and creating a network of Oregon Municipal Court users.
Continued entry of unprocessed warrants from “old” criminal cases, primarily for failing to appear
for court.
Continued processing license suspensions, and re-suspensions when applicable, for failing to
appear or failing to comply with a court order.
Assessed the impacts of the 2013 legislative actions on the municipal court operation.
Continued file purging processes that met retention time-frames, recording necessary information
for auditing purposes.
Continued to organize and create filing space for more effective storing of closed files in vault.
Continued to create procedures to clarify processes for more effective daily work efforts.
Reorganization of court office for more effective work space and continue to look for ways to
accomplish this goal more effectively.
January 2014: Resumed prosecuting misdemeanor criminal matters.
Expenditures
Personnel Services
TOTAL
13
14
Actual
2011-12
135,871
53,785
159,657
Actual
2012-13
121,088
17,430
138,517
Amended
2013-14
108,500
39,300
147,800
Proposed
2014-15
120,000
61,500
181,500
Increase is to account for the additional caseload
Due to increased prosecution costs because of additional caseload
%
Change
10% 13
36% 14
19%
Page 27
Fund Summaries
General Fund
Municipal Court
Job Title
Wage Range
2011
2012
2013
2014
NA
.3
.16
.16
.16
22
1
1
1
1
0
0
0
0
.12
1.3
1.16
1.16
1.28
Municipal Judge
Court Services
Administrator
PT Office Assistant
Total FTE's
2011
2012
2013
2014
est
Misdemeanor Crime
116
65
12
250
Traffic Violations
437
431
489
950
General Violations
40
39
21
40
Code Enforcement Violations*
126
9
14
8
9
126
118
150
Parking Citations
196
196
* The change in these numbers reflects a change in the way cases were coded
381
400
City Ordinance Violations*
Summary
The number of violations issued is based on the number of citations issued by law enforcement and is the
basis for departmental revenues. The Municipal Court staff manages an efficient and effective operation
and is dedicated to communicating with defendants and attorney with respect and consideration.
Page 28
Fund Summaries
General Fund
Departments:
City
Manager
Fire Department
Fire Chief
Fire Chief’s
Council
Receptionist
Community Officer
Division Chief
Operation Officer
Deputy Chief
Deputy Chief Deputy Chief
Reimer
Gabliks
Training/Support
Division Chief
Emergency Medical
Services
Lieutenant
Lieutenant
Lieutenant
Paramedic
Paramedic
Paramedic
7 Part Time
Paramedic
7 Part Time
Paramedic
7 Part Time
Paramedic
The City of Dallas Fire and EMS Department provides fire, EMS and rescue services to the citizens of
Dallas. The department also contracts with Southwestern Polk County Rural Fire Protection District (SW
Polk) to provide these same services. The SW Polk service area includes 130 square miles of rural Polk
County, Oregon.
Department Mission
The mission of the Dallas Fire Department is to provide emergency services designed to protect the lives
and property of the community from the adverse effects of fire, sudden medical emergencies or exposure to
dangerous conditions created by either man or nature.
Page 29
Fund Summaries
General Fund
Fire Department
Goal:
Minimize the direct and indirect impacts associated with fire, EMS and rescue emergencies.
Objectives:
1. Respond to all requests for emergency service in a prompt, professional and kind manner.
2. Explore and secure funding to increase service capabilities and provide higher safety standards
for external and internal stakeholders.
3. Provide training to all response personnel to improve performance, minimize, firefighter injury
and eliminate firefighter death.
Goal:
Build sustainability into our positive, progressive and professional volunteer emergency responder program.
Objectives:
1. Develop clear guidelines and resources to support and ensure the volunteer program is
successful.
2. Explore and secure appropriate funding and resources for the recruitment and retention of
volunteers.
3. Establish minimum volunteer staffing levels to meet our service level needs.
4. Maintain and enhance our family-friendly values in support of our volunteers.
Goal:
Promote, develop and support craftsmanship, innovation and excellence throughout Dallas Fire & EMS.
Objectives:
1. Continue developing the department’s emergency reporting system to provide reliable data for
statistical analysis.
2. Develop and strengthen collaborative strategic partnerships with area private entities and public
safety organizations.
3. Provide fire and life safety programs and education opportunities to the public.
4. Develop and implement a comprehensive fleet and facilities maintenance program.
Accomplishments
•
On December 9, 2013 a new Fire Chief was hired to replace Chief Bill Hahn who retired after 43
years of service. Also in December, Assistant Chief Josh Darland resigned his position with Dallas
Fire accepting a position with Marion County Fire District #1. Josh’s vacated position has been
temporarily filled by contract and volunteer staffing. The administrative needs have been evaluated
and a new direction is being implemented.
•
Two new duty response vehicles were purchased and outfitted for use. Three UHF mobile radios
were installed to allow communication with our Yamhill County public safety partners. A
collaborative approach with all public safety partners was enhanced.
Page 30
Fund Summaries
General Fund
Fire Department
Expenditures
Actual
2012-13
487,149
243,202
8,913
29,400
0
768,663
Amended
2013-14
421,000
268,000
43,000
29,400
0
761,400
Proposed
2014-15
265,000
344,500
0
29,400
38,937
677,837
%
Change
(59%)15
22% 16
(100%)17
0%
100% 18
(12%)
Wage Range
2011-12
2012-13
2013-14
2014-15
Fire Chief
DH4
.80
.80
.80
.5
Interim Deputy Chief
DH1
N/A
N/A
0
.5
Training Div. Chief
Community Div.
Chief
M1
1
1
1
.5
M1
1
1
1
.25
Fire Inspector
30
1
1
N/A
N/A
3.8
3.8
2.8
1.75
Personnel Services
Capital Outlay
Transfers
Debt Service
TOTAL
Actual
2011-12
466,477
270,303
75,000
0
0
811,780
Job Title
Total FTE's
2013*
N/A
2014
8:26
Control time: Arrival time to fire containment
Volunteer membership on January 1:
Response
Support
Training: Do we continue to meet DPSST standards?
N/A
34
16
N/A
**
40
16
Yes
Financial comparison: Volunteer staffing to career
N/A
**
Apparatus study: Cost of replacement vs maintenance
N/A
**
Response time: Dispatch time to arrival
*This is the base year for these performance measurements, so there is no historical data available.
** Not able to establish at this time.
15
Allocated personnel equally between EMS and Fire to better reflect actual duties
Volunteer accountability moved from personnel services to materials and services
17
18
Fire truck lease payment
16
Page 31
Fund Summaries
Summary
General Fund
Fire Department
2013 brought many changes to the Dallas Fire & EMS Department. As an organization we are establishing
footing and starting a “new chapter” under the direction of Fire Chief Fred Hertel. In 2014, we will be
developing Standards of Coverage and Strategic Plan documents to establish current service capabilities and
guide the department’s future direction.
The department is extremely proud of its history and great volunteer program. The volunteer program is
going through many changes including the restructure of its funding practices. This restructure will bring
the department into compliance with IRS rules and regulations. This budget reflects a continued support in
recruitment and retention of volunteers.
This budget starts to address the fleet management needs of the Dallas Fire & EMS Department by
providing for the replacement of one fire apparatus. A more expansive and detailed fleet management plan
will be developed in 2014.
Due to a property transaction, our department lost access to the future use of our training grounds located
on Monmouth Cutoff Road. A training facility remains a top priority on our list of needs. A grant has been
written to fund a new training facility and in 2014 we will research and secure the location of the
department’s training grounds.
Page 32
Fund Summaries
General Fund
Departments:
Ambulance Department
City
Manager
Fire/EMS
Chief
Deputy Chief
of Operations
Physician
Supervisor
A-Shift
Lieutenant
B-Shift
Lieutenant
C-Shift
Lieutenant
Paramedic
Paramedic
Paramedic
EMT
EMT
EMT
EMT
EMT
EMT
The City of Dallas Emergency Medical Service provides two Advanced Life Support medic units available
24 hours a day, 7 days a week, and one Advanced Life Support Unit available but not staffed. We cover
approximately 240 square miles of Polk County territory and respond to over 2,700 incidents per year. Our
organization and personnel provide prompt, quality service with sincere compassion for our patients.
Department Mission
To meet the emergency medical needs of our community with quality advanced life support in a prompt
and professional manner.
Page 33
Fund Summaries
General Fund
Goal:
To provide effective emergency medical service.
Objectives:
1. Respond to all requests for emergency medical service in a prompt and efficient manner.
2. Preserve life and reduce injury by maintaining well-trained and equipped responders.
Goal:
Maintain a progressive and professional EMS system.
Objectives:
1. Continue to investigate and apply the latest medical treatments and technology for
optimal patient care.
2. Adhere to ethical and training standards to promote pride in the service provided.
Goal:
To create and provide a stimulating, challenging, and enjoyable work environment that encourages personal
growth and professional development.
Objectives:
1. Provide a safe and clean work place that uses personnel partnerships for job tasks and
problem solving.
2. Offer opportunities for continuing education as well as educational growth in
emergency medical services.
Accomplishments
•
•
•
Page 34
At the end of calendar year 2013, Dallas EMS had answered 2,748 alarms and transported 1,986
patients to the hospital. This continues our recent trend of an approximate 5% increase in both
sections. Late last year our ambulance billing office, contracted with Salem Fire Department,
closed its doors, leaving our service in search of a new billing agency. Through a joint effort with
Keizer Fire District and Marion County Fire District #1, we selected Intermedix as our new
ambulance biller. We are expecting to see a significant decrease in the billing costs through this
new contract with Intermedix.
We welcomed Dr. Rebecca Lucas as our new physician supervisor in February of 2013. She brings
excellent experience and vision to our emergency medical service. We also welcomed Paramedic
Frank Ehrmantraut as a new Shift Lieutenant. Frank brings his experience from the private sector,
where he was a Paramedic Supervisor.
Our performance goals from last year showed mixed results. Our response time went under seven
minutes, which is a first from the last several years. The percentage of patients transported dipped
slightly, and our percentage of successful intravenous starts dropped below expectations.
Fund Summaries
•
•
General Fund
New technology was added to our service in the form of two Mobile Data Computers, which
interact with our dispatch center to improved communications and mapping, and digital video
laryngoscopes which aid in the process of controlling a patient’s airway.
Finally, and perhaps most importantly, we celebrated the successful resuscitation of two cardiac
arrest victims by inviting them to our station to meet the ambulance and fire crews, exchange
stories, and award our personnel with Letters of Commendation.
Expenditures
Actual
2011-12
862,233
289,686
30,000
39,893
1,221,812
Personnel Services
Transfers
Debt Service
TOTAL
Actual
2012-13
930,461
320,854
30,000
38,633
1,319,947
Amended
2013-14
927,000
330,125
30,000
37,303
1,324,428
Proposed
2014-15
997,000
317,300
30,000
40,810
1,385,110
%
Change
7%
(4%)
0%
9%
4%
Job Title
Wage Range
2011-12
2012-13
2013-14
2014-15
Fire/EMS Chief
Deputy
Chief/Operations*
DH4
.2
.2
.2
.5
DH1
1
1
1
.5
Training Div. Chief
Community Div.
Chief
M2
1
1
1
.5
M1
1
1
1
.25
Paramedic Shift Lt.
29
3
3
3
3
Paramedic FT
26
3
3
3
3
Part-time Personnel
NA
12.1
10.8
10.8
10.8
21.3
20
20
18.55
Total FTE's
*Previously the EMS Director
2011
2012
2013
2014
7:20
7:27
6:29
6:30
Na
2:11
2:18
2:05
74%
70%
71%
75%
Intravenous access success rate
Na
73%
65%
75%
Annual number of received mutual aid ambulance calls
NA
NA
51
*
Average response Time ≤ 8 minutes
Chute Time (Alarm Time to Enroute Time) Emergency
Transport Ratio
*Calls for further study
Page 35
Fund Summaries
Summary
General Fund
The City of Dallas EMS provides an excellent service to our community with a small impact to the general
fund. Our goal is to continue to provide the best practice possible with the funds available, and to remain
progressive in the type of delivery we supply and alternative funding we seek.
Over the last year it was noted that 21% of our calls were related to trauma, and of that 21%, 60% were from
falls and 23% from motor vehicle collisions. The three highest medical reasons for an ambulance were
abdominal pain (16.5%), general weakness (12.7%) and cardiac chest pain (10%).
One indicator of how well we provide coverage to our service area is utilization of our third medic unit
(M103) which is unstaffed, requiring department office staff or off-duty personnel to respond on this unit.
2.7% of our call volume was assigned to M103, and it was able to respond to only 33% of the calls assigned.
The other 66% of the time, or 51 calls, required an ambulance from outside our service area to provide
transportation. Patients receive care and attention from Dallas Fire Department as the first responder
during these occasions.
Page 36
Fund Summaries
General Fund
Departments:
Police Department
Chief of
Police
Administrative
Services
Division
Administrativ
e Services
Manager
CSO - Records
/ Prop &
Evidence
Property &
Evidence
CSO - Code
Services
Police Field
Services
Division
CSO - Code
Services
Records
Clerk
Sergeant
Patrol
Section
Sergeant
Lieutenant
CSO - Animal
Control /
Parking
Sergeant
Sergeant
Investigation
Section
Detective
Detective
Detective /
POINT
(Vacant Position)*
Patrol
Officer
Patrol
Officer
Patrol
Officer
Patrol
Officer
Patrol
Officer
Patrol
Officer
Patrol
Officer
Patrol
Officer
Assigned Duty
Sworn Police
Officer
Civilian
Personnel
The essential purpose of a municipal police department is to provide services to facilitate a safe community,
in part by enforcing the criminal and traffic laws. Another essential component is to provide for community
caretaking when appropriate. The Dallas Police Department maintains a well-rounded approach to
policing, taking into account the community’s and residents’ physical, social and other conditions to reduce
crime and victimization. The ultimate service goal of a police department is to enhance community
livability and to do so by nourishing a partnership with community members as well as maintaining order
and safety through a transparent and unbiased enforcement of the law.
Department Mission
The mission of the Dallas Police Department is to assist in the maintenance of social order while fostering
safety and freedom and building public confidence.
Page 37
Fund Summaries
•
•
•
•
•
•
•
•
•
•
•
•
•
General Fund
Police Department
Complete the comprehensive purge of the Property and Evidence room
Continually improve the community’s perception and support of the police department
Explore the development of a local citizen police academy
Purchase Automatic External Defibrillators (AEDs) for all police patrol vehicles
Purchase one replacement patrol rifle to have an un-assigned spare to place into service when
one is down for maintenance or repairs.
Expand our cadre of police Volunteers In Policing (VIPs) members to better augment full-time
staff
Purchase the remaining Electronic Restraint Devices (Tasers) to complete the upgrade and
replacement project (budgeted Capital Improvement) initiated last fiscal year
Recruit, appoint and train three additional reserve police officers to assist patrol officers and
detectives with duties.
Increase patrol officer availability by reducing the amount of time officers are required to be in
the office writing incident reports.
Continue on-going emergency management training to increase staff’s familiarity with EM
functions and the use of National Incident Management System (NIMS).
Assign an officer as a drug detective to the inter-agency drug investigations team (POINT).
Purchase and equip an unmarked vehicle for the POINT detective and liquidate the sixteenyear old vehicle which has significant, ongoing maintenance problems.
Continually advocate safe workplace practices, including training scenarios as efforts to reduce
on-the-job injuries which result in worker’s comp claims.
Accomplishments
•
•
•
•
•
•
•
Page 38
Realigned the department structure which:
o Included organizing the primary department functions into Administrative Services and
Police Field Services, to direct the emphasis to serving our community
o The structure change resulted in the need for one less manager (eliminated the Detective
Sergeant position)
o Created the ability to once again assign a police officer as a drug detective to the
interagency drug enforcement team (POINT) as soon as the vacancy created by the former
police chief’s departure is filled
o Created a police lieutenant position to serve as second-in-command and manage our Field
Services Division, including the Patrol and Criminal Investigations Sections. The
lieutenant position replaces the deputy chief position
o Assigned direct supervision of sergeants and detectives to the police lieutenant
Re-titled the Records Supervisor as the Administrative Services Manager
Initiated and nearly completed a comprehensive purge of the Property and Evidence room
(approximately 80% complete)
Coordinated the return of certain misdemeanor prosecutions to the Dallas Municipal Court
Re-established an adequate and appropriate parking enforcement program by better managing the
time of existing civilian enforcement staff assigned to this task
Developed and instituted a Customer Service Check program, whereby a staff member is assigned
to conduct random telephone surveys of recent police department customers and inquire as to the
quality and level of customer service they perceived during their contact with PD staff.
Purchased one-half of Electronic Restraint Devices (Tasers) included in an upgrade and
replacement project (budgeted Capital Improvement)
Fund Summaries
General Fund
Police Department
Expenditures
Personnel Services
Capital Outlay
Transfers
Debt Service
TOTAL
Actual
2011-12
2,542,296
379,689
0
15,000
31,218
2,968,203
Actual
2012-13
2,412,212
386,885
0
27,000
15,440
2,841,536
Amended
2013-14
2,445,000
403,005
8,000
27,000
0
2,883,005
Proposed
2014-15
2,410,000
447,200
0
41,000
0
2,898,200
%
Change
(1%)
10% 19
(100%)20
34% 21
0%
(<1%)
Wage Range
2011-12
2012-13
2013-14
2014-15
Chief of Police
Deputy Chief of
Police
DH4
1
1
1
1
DH2
1
1
1
n/a
Police Lieutenant
DH1
n/a
n/a
n/a
1
Police Sergeant
M1
5
5
5
4
Per CBA
11
10
10
10 / 11 *
27
1
1
1
1
16
2
1.5
1.5
.5
17
n/a
n/a
n/a
1
17
1
.5
.5
.5
n/a
n/a
n/a
1.1
22
20
20
20.6 / 21.1 *
Job Title
Police Officer
Administrative
Services Manager
Records Clerk
CSO Records and
Property & Evidence
CSO Parking and
Animal Control
Code Services
Total FTE's
-
*Note: The first half of FY15 is staffed at 16 sworn officers; the remaining half staffed at 17 sworn officers
•
•
•
•
•
During FY13/14, the second-in-command was staffed as a lieutenant, instead of a deputy chief
During FY13/14, one police sergeant position was eliminated during re-organization
During FY13/14, the Records Supervisor was re-titled to Administrative Services Manager
During FY13/14, a Records Clerk FTE was re-titled to CSO for Records and Property & Evidence
Code Enforcement was moved from Community Development to Police for FY2015 and renamed Code Services
19
Insurance rates increased
21
Transfer to Fleet Management for a new vehicle for patrol and replacement vehicle for POINT
20
Page 39
Fund Summaries
General Fund
Police Department
Incidents (Calls for Service & Self-Initiated Activity)
Part 1 Crimes (NIBRS) (1)(2)
Part 2 Crimes (NIBRS) (3)
Part 3 Crimes (NIBRS) (4)
Total Crimes Reported (From Part 1, 2 & 3 above)
Part 1 Adult Arrests
Total Adult Arrests (From Part 1, 2 & 3 above)
All Juvenile Referrals (Part 1, 2 & 3) (5)
DUII Arrests (6)
Number of Sworn Officers
Traffic Citations Issued
Dog Licenses Issued
Code Services Cases Opened
Code Services Cases Closed
Code Services Citations Issues
Achieve at least 90% positive feedback during
department’s Customer Service Check surveys (7)
Distribute information to the community via news
media or social media at least ten time per month to
help improve communication with community
members (7)
Number of sustained employee complaints
2009
2010
2011
2012
2013
10,214
330
9,270
332
9,533
439
9,275
401
10,000
348
2014
Projected(8)
or
Targeted
9,700 (8)
370
1,019
1,114
1,052
1,072
907
1,032
216
232
221
245
240
231
1,565
72
1,678
84
1,712
143
1,718
137
1,495
108
1,633
109
456
466
521
546
473
492
164
180
186
220
184
187
692
730
850
903
765
788
288
66
364
54
422
54
278
39
151
35
301
50
19
18
18
17
17
17
726
494
554
439
478
1,000(9)
295
360
489
432
755
800
0
0
0
658
700
650
0
0
0
663
660
620
0
0
0
197
160
125
---
---
---
---
---
Meet
---
---
---
---
---
10/month
0
1
0
1
2
0
(1) NIBRS – National Incident Base Reporting System
(2) Part 1 crimes include: homicide, rape, aggravated assault, burglary, larceny (theft), motor vehicle theft, arson, serious persons crimes
(3) Part 2 crimes include: simple assault, DUII, forgery/fraud, weapons laws, drugs, liquor, sex, family, disorderly conduct
(4) Part 3 crimes include: assisting other agencies, fugitive warrants, other traffic crimes, curfew, runaway, minors in possession, trespass
(5) Juvenile referrals are not included in the adult arrest statistics listed above
(6) DUII arrests are already included in the Part 2 arrest statistic listed above. DUII’s broken out for reference only
(7) This is the base year for tracking this performance measurement; little or no historical data available.
(8) Output projections based on previous five year average; Insufficient trend to suggest any accuracy of this particular projection
(9) Current weekly traffic enforcement level should result in higher than average of previous five years
Page 40
Fund Summaries
Summary
General Fund
Police Department
Nearly every police department in Oregon serving cities with a population between 14,000 and 16,000 have
an average of 23 police officers. Dallas PD has 17 sworn officers authorized and continues to respond to
calls for service without unreasonable delay and thoroughly investigates crimes.
This year the Code Enforcement program moves back to the Police Department, where it originally was
housed for all but the past five years. As a part of this transition, the program is being renamed Code
Services, to better align with the Police Department’s new organizational structure and to join the
re-focusing of our Police Department’s mission toward serving to our community. Code Services will place
special emphasis on matters related to the community’s appearance and livability.
A position which is currently underserved is a civilian, community liaison/crime prevention specialist which
was lost in previous budget reductions. Notwithstanding this shortfall, the department continues to improve
community relations and customer service by striving to meet or exceed the service expectations of
community members on each and every contact.
Page 41
Fund Summaries
General Fund
Departments:
Operations Director
Aquatic Center
Supervisor
Lifeguards
Instructors
Front Desk Personnel
The Aquatic Center is a 5-pool complex that opened in November 2000. The facility contains a 25 yd. Lap
Pool, a River and Leisure Pool with a Fountain, a Therapy Pool, a Spa, and a Wading Pool. It is the home
of the Blue Dolphin Swim Team, the Dallas High School Swim Team, the Central High School Swim
Team, and West Valley Hospital Hydro-Therapy Services. It is a full service facility that includes a Pro
Shop, concession stand, lessons, lap swims, water aerobics, special events and many family recreational
swim times. The fiscal health of the facility has increased dramatically in the past 4 years, and the quest for
increased efficiency and revenues continues constantly. At 950 members, there is significant community
interest and investment in the facility. The Aquatic Center is considered by many as a community amenity
that sets Dallas apart from nearby communities.
Division Mission
To ensure that guests have a safe and positive recreational experience.
Page 42
Fund Summaries
General Fund
Division Objectives
• Create a safe place for persons of all ages to swim safely, while exercising or just having fun.
• Provide opportunities for people to learn to swim, improve their skills, and enjoy the water.
• Promote family activity and connections.
•Provide a gathering place for adults and seniors to relax and socialize.
• Continue to develop programs and activities for a wide variety of people in the community.
• Continue to emphasize staff training and safety.
• Increase the Revenue/Expenditure ratio this fiscal year.
Accomplishments
• Continue to retain and increase annual membership
• Revised and implemented a new and improved swim lesson program due to Red Cross rule
change and price increase
• Now accommodate 3 teams – Dallas High School, Central High School, and the
• Blue Dolphins Swim Team, and vastly improved the website
• Increased insurance plan availability primarily for seniors
• Morning class offerings have increased by 50%, participation by 85%
• Revamped the Junior Lifeguard program to ensure a quality experience for youngsters
Expenditures
Personnel Services
Capital Outlay
Transfers
TOTAL
Actual
2011-12
398,979
264,080
0
50,000
713,059
Actual
2012-13
403,721
266,931
3,831
50,000
724,483
Amended
2013-14
410,000
271,700
0
50,000
731,700
20112012
.10
20122013
.10
Proposed
2014-15
422,000
279,600
0
50,000
751,600
%
Change
3%
3%
0%
0%
3%
Job Title
Wage Range
Director
Aquatics Supervisor
Part-time Staff
Total FTE's
DH4
20132014
.10
20142015
.10
M1
1
1
1
1
Varies
10.44
10.97
10.97
11.74
11.54
12.07
12.07
12.84
Page 43
Fund Summaries
General Fund
Total patrons
# of Annual pass holders
# of people insurance billing (silver fit/sneakers, etc)
# of programs offered
Total swim lesson attendance
# of Volunteer Hours
2012
2013
2014
115,884
121,200
123,000
917
935
980
210
250
28
30
33
795
700
800
2,892
1,900
1,200
Summary
The Dallas Aquatic Center has been in operation since late 2000, and during that time has provided
patrons with a quality aquatic experience as well as providing employment for area youth. The budget
challenges will continue to be addressed in a manner that does not impact safety or a quality patron
experience.
Page 44
Fund Summaries
General Fund
Departments:
Operations Director
Planner I / Economic
Development Specialist
The Planning and Economic Development Division is responsible for all current and long-range planning
activities in the City, coordinating economic development activities and programs, and code enforcement as
well as administering the Dallas Urban Renewal District. All these activities are and will continue to be
effectively accomplished with minimal staffing. Assisting customers with routine counter questions,
developing and implementing long range plans, meeting with developers, providing the public with
information and opportunities to be involved in a meaningful way are all priorities for the division.
Division Mission
To ensure a clean, well-planned and functional community through coordination and interaction with other
city departments, the public, and elected and appointed bodies.
Page 45
Fund Summaries
General Fund
Division Objectives
• Continue to provide a high level of service with limited resources.
• Revise and implement land use and other applications.
• Focus on Code violations in the community and work with property owners to get the issues addressed.
• Review the operations of the division and assess ways to improve customer service as well as
providing information to the public in a concise and understandable manner.
• Work with groups, property owners, and employers to continue to improve the business
climate in Dallas.
• Adopt a revised Sign Code.
Accomplishments
• Implemented the 500-900 Block of Main Street façade grant program.
• Successfully completed the Dallas 2030 Project and the 800/900 block of Main Street project.
• Served on The Board of the Chamber of Commerce.
• Secured technical assistance to develop viable redevelopment options for the Weyerhaeuser site
• Closed 1800 code enforcement cases over the past three years
Expenditures
Personnel Services
Debt Service
TOTAL
Actual
2011-12
161,636
13,651
0
175,287
Actual
2012-13
141,687
14,951
3,400
160,038
Amended
2013-14
147,000
39,400
3,400
189,800
Proposed
2014-15
122,000
59,600
3,400
185,000
20112012
.45
20122013
.10
%
Change
(20%)22
34% 23
0%
(3%)
Job Title
Wage Range
Director
Planner I / Economic
Development
Specialist
Code Enforcement
Officer
DH4
20102011
1.27
28
1
1
1
1
17
.63
.63
.63
0*
2.9
2.08
1.73
1.10
Total FTE's
*Moved position to Police Department
22
23
The Code Enforcement Officer has been moved to the Police Department
To account for a portion of the Comprehensive Plan update
Page 46
2013
.10
Fund Summaries
General Fund
2012
2013
2014
79
90
110
1,400
1,500
1,500
# of Itinerant Merchant Permits issued
15
17
15
# of Home Occupation Permits issued
4
7
6
# of Land Use Applications processed
# of Inquiries answered
Summary
The Division provides a wide array of services that positively impact the community’s appearance, livability,
and overall health. Many important projects have been undertaken and completed, with more on the way.
The division will continue to provide timely and important customer service that facilitates the growth of the
community while keeping it clean and livable for all residents.
Page 47
Fund Summaries
General Fund
Departments:
Building/Inspection
Operations Director
Building Official
Building Inspector II
The basic function of the Building Division is to conduct plan reviews, issue permits and perform
inspections. That is what our customers see, understand, and expect, but in reality the Building Division
does considerably more. The division is the main conduit for establishing information links to other
departments within the City of Dallas on every building and development project. This includes zoning and
public works issues related to development, but also things like Planning Commission conditions, collection
of project related fees, calculation of system development charges and credits, water meter connections, and
establishing utility accounts.
Division Mission
To ensure that all development activity in the City meets health, safety and current construction standards in
a customer friendly manner.
Page 48
Fund Summaries
General Fund
Building/Inspection
Division Objectives
• Have the capability to provide plan review and inspection services to other jurisdictions when
requested with expanded IGA’s (Inter-governmental agreements).
• Work in partnership with the State of Oregon and other Jurisdictions to provide a common
configuration for the E-Permitting program.
• Implement the E-permitting program this year.
• Expand department forms to a web- based product for customer convenience and reduced
printing costs.
Accomplishments
• Reorganized and improved Plan document storage (over 350 projects)
• Executive board member of OMOA (Oregon Mechanical Officials Association)
• Standards committee member OBOA (Oregon Building Officials Association)
• Legislative committee member OBOA (Oregon Building Officials Association)
• Assisted with an ADA survey of city properties
• Involved in Oregon State code interpretation with State Building Codes Director
• NFPA member
• Improved ISO rating for jurisdiction
• IGA for plan review with the City of Woodburn
• Conducted "CERT Team" training and tour of downtown buildings for disaster preparedness
Expenditures
Personnel Services
Transfers
TOTAL
Actual
2011-12
240,833
15,482
0
256,315
Actual
2012-13
246,622
13,252
0
259,874
Amended
2013-14
253,000
16,700
0
269,700
Proposed
2014-15
253,000
15,700
4,000
272,700
%
Change
0%
(6%)
100% 24
1%
20122013
.10
20132014
.10
20142015
.10
Director
DH4
20112012
.30
Building Official
M1
1
1
1
1
Building Inspector II
29
1
1
1
1
2.3
2.10
2.10
2.10
Job Title
Total FTE's
24
Wage Range
Transfer to Fleet Management for a new vehicle
Page 49
Fund Summaries
General Fund
Building/Inspection
2012
2013
2014
# of Building Permits issued
121
171
200
# of Inspections performed
1,213
1,658
1,800
# of Inspections/FTE
606
829
900
# of IGA plan reviews
6
2
$15.8
million
Est 17
million
Total Value of new construction
$7.4million
Summary
The Building Division will continue to play an important role in the development process by ensuring that
health, safety and efficiency requirements are being met with a responsive permitting and plan review
process. The staff is prompt, knowledgeable, and has a very good working relationship with the building
trades that work in Dallas.
Page 50
Fund Summaries
General Fund
Departments:
Operations Director
Foreman
Custodian (PT)
The work of the Facilities Maintenance Division is multifaceted. The work performed can include any of
the following at any given time: plumbing, lighting, cleaning, repairing equipment, painting, assembling
fixtures, problem solving through research and networking, project management, distribution of equipment
or supplies, telecommunications, data transfer, customer relations, purchasing, design and fabrication,
preventative maintenance, repair or maintenance of HVAC, setting up the civic center and council
chambers, boiler operation, climate control, energy conservation, recycling of equipment and wastes in a
proper manner, supervision and supply of the custodial crew, dealing with surplus equipment, safety
awareness, vendor relations, minor repairs at the Dallas Aquatic Center, long range planning, OSHA
compliance, and safety equipment inspections.
Division Mission
To ensure that City facilities are maintained in a professional manner, allowing a safe and comfortable
environment for staff and citizens.
Page 51
Fund Summaries
General Fund
Division Objectives
• To provide a safe and comfortable environment that assists employees in achieving a
maximum level of productivity.
• To conserve resources to maximize efficiency and minimize cost
• To limit, through preventive maintenance, problem solving, research and networking,
dependency on outside vendors to minimize capital outlay.
• To maintain a high standard of facility care.
• To perform all of these services with the limited resources available.
Accomplishments
• Installed security camera system at Library
• Installed security camera system in Finance
• Installation of temporary heat in the Carnegie Building
• Prepared Farmhouse for sale
• Moved Data and Voice Equipment at The Aquatic Center to a better Environment
• Installed wifi vga system in courtroom
• Remodeled media room at library
Expenditures
Personnel Services
Capital Outlay
TOTAL
Actual
2011-12
83,057
63,966
0
147,023
Actual
2012-13
107,563
59,586
0
137,149
Amended
2013-14
121,000
67,000
15,000
203,000
Proposed
2014-15
111,000
65,500
0
176,500
%
Change
(9%)
(2%)
(100%)25
(15%)
Job Title
Wage Range
20112012
20122013
20132014
20142015
Foreman
23
1
1
1
1
Custodian
11
.8
.8
.8
.6
1.8
1.8
1.8
1.6
Total FTE's
25
Page 52
Fund Summaries
General Fund
2012
2013
2014
# of Major projects completed
3
4
10
# of Buildings maintained
6
6
6
# of Buildings/FTE
Task requests
3
3
3
241
275
437
Summary
The Facilities Maintenance Division is responsible for ensuring the maintenance and repair of city-owned
buildings. The focus is beginning to shift to preventative measures in order to extend the life of the
facilities, while devising creative solutions to systemic problems.
Page 53
Actual
2011-12
Taxes
Actual
2012-13
Amended
2013-14
Proposed
2014-15
Approved
2014-15
Adopted
2014-15
Current Property taxes
Delinquent taxes
3,093,997 3,211,583
157,949
176,655
3,284,000
160,000
3,315,000 3,315,000
180,000
180,000
3,315,000
180,000
Total property taxes
3,251,946 3,388,238
3,444,000
3,495,000 3,495,000
3,495,000
Franchise fees
Pacificorp (power)
NW Natural Gas (gas)
Qwest (telephone)
Allied Waste (garbage)
Charter (cable television)
Total franchise fees
Licenses & permits
661,639
171,642
52,827
124,996
51,183
648,249
158,337
47,801
120,994
53,046
690,000
180,000
50,000
125,000
60,000
1,062,288 1,028,426
1,105,000
690,000
170,000
50,000
130,000
55,000
690,000
170,000
50,000
130,000
55,000
690,000
170,000
50,000
130,000
55,000
1,095,000 1,095,000
1,095,000
2,415
165,252
1,785
196,309
2,000
155,000
2,500
175,000
2,500
175,000
2,500
175,000
167,667
198,094
157,000
177,500
177,500
177,500
187,173
21,558
71,852
109,728
0
158,565
47,640
0
196,697
20,829
35,734
118,123
0
168,398
61,602
0
205,000
20,000
0
0
110,000
187,000
55,000
9,969
210,000
21,000
0
0
130,000
192,000
60,000
86,400
210,000
21,000
0
0
130,000
192,000
60,000
86,400
210,000
21,000
0
0
130,000
192,000
60,000
86,400
596,516
601,382
586,969
699,400
699,400
699,400
90,627
5,482
31,659
1,600
82,070
3,815
15,566
1,998
100,000
2,500
50,000
2,500
160,000
7,500
50,000
2,500
160,000
7,500
50,000
2,500
160,000
7,500
50,000
2,500
129,367
22,478
103,449
13,989
155,000
15,000
220,000
15,000
220,000
15,000
220,000
15,000
1,340
22,256
23,551
421,529
983,150
12,520
6,430
39,210
9,775
93,576
1,355
31,088
17,912
436,324
972,620
13,598
6,660
41,520
9,025
58,656
3,000
35,000
25,000
440,000
1,110,000
14,000
6,000
52,000
21,000
45,000
0
0
35,000
35,000
22,000
22,000
465,000
465,000
1,140,000 1,140,000
15,000
15,000
6,500
6,500
45,000
45,000
20,000
20,000
30,000
40,000
0
35,000
22,000
465,000
1,140,000
15,000
6,500
45,000
20,000
40,000
Total charges for services
1,613,338 1,588,759
1,751,000
1,778,500 1,788,500
1,788,500
Reimbursements & fund transfers
TOTAL REVENUES
1,105,000 1,105,000
7,948,601 8,027,339
1,168,000
8,381,969
1,155,000 1,155,000
8,635,400 8,645,400
1,155,000
8,645,400
Licenses
Permits
Total licenses & permits
Intergovernmental/Other agencies
Alcoholic beverages tax
Cigarette tax
9-1-1 telephone tax
Transfer from revenue sharing
State Revenue Sharing
Rural Fire District
CCRLS - Chemeketa Regional Library
Tsf from Urban Renewal (Debt Svc)
Total intergov./Other agencies
Municipal court fines
Fines & forfeitures
Parking fines
Court fees
Suspended licenses
Total municipal court fines
Investment income
Charges for services
Civic Center rent
Planning
Dog control
Aquatic Center fees
Ambulance fees
Library fines
Library non-resident fee
Fire-Med
Recreation program fees
Miscellaneous
Beginning balances
1,702,146 1,681,366
520,000
1,170,000 1,170,000
1,170,000
TOTAL
9,650,746 9,708,705
8,901,969
9,805,400 9,815,400
9,815,400
Page 54
General Fund Expenditures Summary
Personnel Services
Capital Outlay*
Debt Service
Transfer to other funds
Non-Departmental Transfers
TOTAL EXPENDITURES
Unappropriated Fund Balances
TOTAL GEN FUND RECAP
Actual
2011-12
6,006,239
1,785,640
75,000
71,110
100,000
0
8,037,989
Actual
2012-13
6,000,916
1,772,086
12,743
54,072
154,987
583,000
8,577,804
0
0
8,037,989
0
0
8,577,804
Amended
Proposed
Approved
2013-14
2014-15
2014-15
6,116,500 6,028,000 6,048,000
1,960,080 2,146,550 2,146,550
111,000
0
0
47,272
166,142
166,142
144,800
166,100
166,100
17,451
170,000
170,000
8,397,103 8,676,792 8,696,792
20,000
484,866
8,901,969
75,000
1,053,608
9,805,400
75,000
1,043,608
9,815,400
Adopted
2014-15
6,048,000
2,146,550
0
166,142
166,100
170,000
8,696,792
75,000
1,043,608
9,815,400
*Beginning in FY14-15, General Fund Capital Projects are accounted for in a separate fund.
Page 55
Administration Expenditures
Actual
2011-12
Actual
2012-13
Amended
2013-14
Proposed
2014-15
Approved
2014-15
Adopted
2014-15
Personnel Services
225,564
117,781
218,944
115,374
226,000
150,000
240,000
151,000
240,000
151,000
240,000
151,000
343,344
334,318
376,000
391,000
391,000
391,000
Public notices
Materials and supplies
Repairs & maintenance
Office expense
Mayor expense
Council expense
Telecommunications
Maintenance & rental contracts
Computer services
Insurance
Professional services
City Attorney
Employee development
Travel and education
Emergency Management
Risk Management
Miscellaneous
305
2,389
8,380
1,022
1,557
7,523
2,865
9,687
4,751
321
8,662
60,030
3,150
14,088
0
0
13,138
741
2,023
1,855
174
872
6,000
2,299
5,820
1,755
362
25,430
58,800
2,994
5,998
4,042
174
6,907
1,500
4,000
0
5,000
2,000
10,500
1,600
8,000
5,000
400
12,000
64,000
4,500
8,000
4,500
3,000
7,500
1,500
4,000
2,000
3,000
2,500
10,000
3,000
8,000
4,000
700
12,000
64,000
4,500
8,000
4,500
3,000
10,000
1,500
4,000
2,000
3,000
2,500
10,000
3,000
8,000
4,000
700
12,000
64,000
4,500
8,000
4,500
3,000
10,000
1,500
4,000
2,000
3,000
2,500
10,000
3,000
8,000
4,000
700
12,000
64,000
4,500
8,000
4,500
3,000
10,000
Total materials & services
137,867
481,212
126,247
460,565
141,500
517,500
144,700
535,700
144,700
535,700
144,700
535,700
Salaries
Fringe benefits
Total personnel services
TOTAL
Page 56
Library Expenditures
Actual
2011-12
Actual
2012-13
Amended
2013-14
Proposed
2014-15
Approved
2014-15
Adopted
2014-15
Personnel Services
190,837
96,788
209,439
122,081
209,000
130,000
225,000
128,000
225,000
128,000
225,000
128,000
287,625
331,520
339,000
353,000
353,000
353,000
Office expense
Postage
Periodicals
Books
Telecommunications
HVAC, energy and lighting
Outbound transport
Computer services
Insurance
Miscellaneous
1,585
127
2,430
4,825
2,387
7,059
18,377
1,609
15,070
504
3,432
1,815
1,891
698
811
1,852
114
2,581
4,533
2,870
2,900
20,123
2,446
15,126
504
3,420
3,194
866
840
1,073
2,000
150
3,000
5,000
2,500
4,000
30,000
1,800
15,000
500
4,000
3,500
2,500
1,000
1,000
2,500
150
3,500
5,000
3,000
5,000
30,000
2,500
17,000
500
4,500
3,000
3,000
1,500
1,500
2,500
150
3,500
5,000
3,000
5,000
30,000
2,500
17,000
500
4,500
3,000
3,000
1,500
1,500
2,500
150
3,500
5,000
3,000
5,000
30,000
2,500
17,000
500
4,500
3,000
3,000
1,500
1,500
62,618
350,243
62,443
393,963
75,950
414,950
82,650
435,650
82,650
435,650
82,650
435,650
Salaries
Fringe benefits
TOTAL
Page 57
Parks Expenditures
Actual
2011-12
Actual
2012-13
Amended
2013-14
Proposed
2014-15
Approved
2014-15
Adopted
2014-15
Personnel Services
Salaries
Fringe benefits
94,044
60,160
94,696
61,768
130,000
78,000
142,000
78,000
142,000
78,000
142,000
78,000
154,204
156,465
208,000
220,000
220,000
220,000
10,669
0
8,198
951
1,919
7,815
2,572
13,372
0
1,219
3,527
2,325
413
22,161
943
8,801
0
8,697
2,411
1,735
7,526
2,075
7,988
3,000
151
5,386
18,334
13,105
355
120
13,000
0
12,000
2,000
2,000
8,000
3,000
10,000
3,000
1,000
5,900
15,500
500
25,000
1,000
11,500
7,000
10,000
2,000
2,000
8,000
0
10,000
10,000
1,000
4,000
14,000
500
25,000
1,000
11,500
7,000
10,000
2,000
2,000
8,000
0
10,000
10,000
1,000
4,000
14,000
500
25,000
1,000
11,500
7,000
10,000
2,000
2,000
8,000
0
10,000
10,000
1,000
4,000
14,000
500
25,000
1,000
76,082
79,684
101,900
106,000
106,000
106,000
0
0
45,000
0
0
0
0
0
45,000
0
0
0
5,000
0
5,000
10,187
5,000
0
8,300
0
8,300
0
8,300
0
5,000
235,286
15,187
251,335
5,000
359,900
8,300
334,300
8,300
334,300
8,300
334,300
Fuel
Miscellaneous tools
Telecommunications
Garbage services
Fleet service total care program
Computer services
Insurance
Recreation
Capital Outlay
Capital Assets
Total capital outlay
Transfers
Tsf to Fleet Mgmt - Capital Equip Rep
Tsf to Fleet Mgmt - Equipment
Total transfers
TOTAL
Page 58
Finance Expenditures
Actual
2011-12
Actual
2012-13
Amended
2013-14
Proposed
2014-15
Approved
2014-15
Adopted
2014-15
Personnel Services
203,802
125,882
202,783
125,328
218,000
143,000
236,000
148,000
236,000
148,000
236,000
148,000
329,684
328,111
361,000
384,000
384,000
384,000
Postage
Public notices
Office expense
Telecommunications
Computer services
Insurance
Billing services
Audit
Municipal memberships
28,808
176
5,170
1,277
8,236
3,116
38,138
484
49,828
0
26,618
22,919
3,659
29,658
414
3,315
1,548
7,715
1,794
26,781
442
55,310
0
27,325
22,324
3,993
32,000
500
5,000
3,000
9,000
2,500
30,000
500
65,000
0
29,000
24,000
5,000
15,000
500
5,000
3,500
9,000
2,500
35,000
800
54,000
36,000
30,000
25,000
6,000
15,000
500
5,000
3,500
9,000
2,500
35,000
800
54,000
36,000
30,000
25,000
6,000
15,000
500
5,000
3,500
9,000
2,500
35,000
800
54,000
36,000
30,000
25,000
6,000
188,429
518,113
180,621
508,732
205,500
566,500
222,300
606,300
222,300
606,300
222,300
606,300
Salaries
Fringe benefits
TOTAL
Page 59
Municipal Court Expenditures
Actual
2011-12
Actual
2012-13
Amended
2013-14
Proposed
2014-15
Approved
2014-15
Adopted
2014-15
Personnel Services
Salaries
Pro Tem
Fringe benefits
98,667
0
37,205
84,991
0
36,097
72,000
500
36,000
80,000
2,000
38,000
80,000
2,000
38,000
80,000
2,000
38,000
135,871
121,088
108,500
120,000
120,000
120,000
736
948
24
694
269
50
10,108
8,780
2,177
677
1,572
49
348
257
60
1,892
12,250
324
1,000
2,000
500
1,000
300
500
5,000
27,000
2,000
1,500
2,500
500
1,500
300
2,000
7,000
43,000
3,200
1,500
2,500
500
1,500
300
2,000
7,000
43,000
3,200
1,500
2,500
500
1,500
300
2,000
7,000
43,000
3,200
23,785
159,657
17,430
138,517
39,300
147,800
61,500
181,500
61,500
181,500
61,500
181,500
Office expense
Telecommunications
Computer services
Insurance
Jury/Witness Fees
Professional Services
Prosecution
TOTAL
Page 60
Fire Department Expenditures
Actual
2011-12
Actual
2012-13
Amended
2013-14
Proposed
2014-15
Approved
2014-15
Adopted
2014-15
Personnel Services
Salaries
Volunteer compensation
Fringe benefits
Fringe benefits - volunteers
262,559
30,840
154,310
18,768
242,927
30,840
194,583
18,799
227,000
32,000
140,000
22,000
153,000
0
112,000
0
153,000
0
112,000
0
153,000
0
112,000
0
466,477
487,149
421,000
265,000
265,000
265,000
1,914
7,371
10,999
3,137
21,083
8,719
17,196
28,180
12,705
0
2,301
12,000
62,358
24,233
3,987
11,983
12,368
1,879
27,889
0
1,828
5,169
11,260
2,274
12,893
8,947
12,555
9,301
0
25,000
2,988
12,982
60,447
27,755
2,056
12,137
3,350
4,407
27,853
0
2,000
6,500
12,000
4,000
13,000
8,000
20,000
10,000
0
25,000
4,000
20,000
52,500
33,000
4,000
16,000
3,500
4,500
30,000
0
2,100
6,700
12,500
5,000
18,000
8,300
15,000
15,000
0
35,000
5,000
12,000
58,000
12,000
6,000
20,000
5,000
7,000
25,000
76,900
2,100
6,700
12,500
5,000
18,000
8,300
15,000
15,000
0
35,000
5,000
12,000
58,000
12,000
6,000
20,000
5,000
7,000
25,000
76,900
2,100
6,700
12,500
5,000
18,000
8,300
15,000
15,000
0
35,000
5,000
12,000
58,000
12,000
6,000
20,000
5,000
7,000
25,000
76,900
270,303
243,202
268,000
344,500
344,500
344,500
Equipment
Building Improvements
0
75,000
8,913
0
43,000
0
0
0
0
0
0
0
75,000
8,913
43,000
0
0
0
0
0
14,400
15,000
14,400
15,000
14,400
15,000
14,400
15,000
14,400
15,000
0
29,400
29,400
29,400
29,400
29,400
0
0
0
0
0
0
38,937
0
38,937
0
38,937
0
0
811,780
0
768,663
0
761,400
38,937
677,837
38,937
677,837
38,937
677,837
Office expense
Materials and supplies/laundry
Fuel
Uniform allowance
Telecommunications
HVAC, energy & lighting
Maintenance and rental contracts
Shop services
Computer services
Insurance
Dispatch services
Fire prevention program materials
Replacement - Equipment
Radios/pagers
Turnouts
Firefighter Accountability Program
Capital Outlay
Transfers
Transfer to Fleet Mgmt
Transfer to Swr SDC-Intrfnd Loan
Total transfers
Debt Service
Debt Service - Principal
Debt Service - Interest
Total debt service
TOTAL
Page 61
Ambulance Expenditures
Actual
2011-12
Actual
2012-13
Amended
2013-14
Proposed
2014-15
Approved
2014-15
Adopted
2014-15
Personnel Services
Salaries
Fringe benefits
Overtime
578,176
270,614
13,443
623,362
291,298
15,801
606,000
305,000
16,000
645,000
332,000
20,000
645,000
332,000
20,000
645,000
332,000
20,000
862,233
930,461
927,000
997,000
997,000
997,000
1,975
2,906
2,464
43,567
27,714
3,913
7,478
7,651
7,562
9,963
6,176
0
2,101
11,759
64,481
72,096
7,696
7,826
0
2,359
1,088
3,085
785
54,649
28,123
3,974
8,771
12,891
7,725
813
0
20,000
3,874
12,331
60,447
79,488
13,504
6,187
129
2,991
2,100
4,000
1,200
58,800
28,000
4,000
7,500
5,880
7,650
4,500
0
20,000
12,395
15,000
52,500
85,600
11,000
5,000
2,000
3,000
2,200
4,500
600
62,000
29,500
7,500
10,000
6,100
9,000
3,000
0
25,000
12,800
6,000
58,000
60,000
14,000
5,000
2,100
0
2,200
4,500
600
62,000
29,500
7,500
10,000
6,100
9,000
3,000
0
25,000
12,800
6,000
58,000
60,000
14,000
5,000
2,100
0
2,200
4,500
600
62,000
29,500
7,500
10,000
6,100
9,000
3,000
0
25,000
12,800
6,000
58,000
60,000
14,000
5,000
2,100
0
289,686
320,854
330,125
317,300
317,300
317,300
30,000
30,000
30,000
30,000
30,000
30,000
30,000
30,000
30,000
30,000
30,000
30,000
35,000
4,893
35,000
3,633
35,000
2,303
40,000
810
40,000
810
40,000
810
39,893
38,633
37,303
40,810
40,810
1,221,812 1,319,947 1,324,428 1,385,110 1,385,110
40,810
1,385,110
Office expense
Fire Med advertising
Forms/Printing
Materials and supplies/laundry
Fuel
Uniform allowance
Telecommunications
Shop services
Computer services
Insurance
Dispatch services
Equipment
Radios/pagers
Turnouts
Transfers
Transfer to Fleet Management
Total transfers
Debt Service
Total debt service
TOTAL
Page 62
Police Department Expenditures
Actual
2011-12
Actual
2012-13
Amended
2013-14
Proposed
2014-15
Approved
2014-15
Adopted
2014-15
Personnel Services
Salaries
Fringe benefits
Overtime
1,411,985 1,401,980 1,400,000 1,425,000 1,442,000
1,011,196
919,042
935,000
855,000
858,000
119,116
91,190
110,000
110,000
110,000
1,442,000
858,000
110,000
2,542,296 2,412,212 2,445,000 2,390,000 2,410,000
2,410,000
Office expense
Dog control/dog shelter
Weapons skills
Firing range improvements
Investigations
Evidence Control
Fuel
Uniforms and cleaning
Equipment
SRT
Safety/OSHA
Telecommunications
Shop services
Computer services
Insurance
Dispatch services
Community relations
R.A.I.N. / PRIORS
Reserve officers
2,278
4,324
3,017
8,935
0
9,585
0
38,792
14,862
2,093
0
3,080
22,148
14,091
18,773
0
8,299
11,912
169,214
3,731
1,571
2,456
11,365
23,665
5,499
3,672
3,821
1,907
11,674
0
20,576
0
39,242
14,811
8,293
0
5,213
20,501
17,002
0
25,000
9,948
8,665
149,965
6,211
672
0
12,492
21,473
5,749
3,500
3,780
7,000
10,000
7,500
18,000
0
42,000
16,000
6,000
0
5,000
23,000
19,000
0
25,000
6,000
12,000
141,225
12,000
2,000
1,000
13,500
22,000
7,500
3,500
3,800
7,000
11,200
3,000
18,000
3,300
42,000
16,000
6,000
3,200
9,800
23,000
19,900
0
35,000
11,000
25,000
145,500
12,500
2,000
1,000
13,500
22,700
9,300
3,500
3,800
7,000
11,200
3,000
18,000
3,300
42,000
16,000
6,000
3,200
9,800
23,000
19,900
0
35,000
11,000
25,000
145,500
12,500
2,000
1,000
13,500
22,700
9,300
3,500
3,800
7,000
11,200
3,000
18,000
3,300
42,000
16,000
6,000
3,200
9,800
23,000
19,900
0
35,000
11,000
25,000
145,500
12,500
2,000
1,000
13,500
22,700
9,300
379,689
386,885
403,005
447,200
447,200
447,200
0
0
8,000
0
0
0
0
0
8,000
0
0
0
15,000
27,000
27,000
41,000
41,000
41,000
15,000
27,000
27,000
41,000
41,000
41,000
28,149
3,069
14,329
1,111
0
0
0
0
0
0
0
0
31,218
15,440
0
0
0
2,968,203 2,841,536 2,883,005 2,878,200 2,898,200
0
2,898,200
Capital Outlay
Capital Assets
Transfers
Transfer to Fleet Management
Total transfers
Debt Service
Total debt service
TOTAL
Page 63
Aquatic Center Expenditures
Actual
2011-12
Actual
2012-13
Amended
2013-14
Proposed
2014-15
Approved
2014-15
Adopted
2014-15
Personnel Services
Salaries
Fringe benefits
302,731
96,248
296,445
107,276
300,000
110,000
308,000
114,000
308,000
114,000
308,000
114,000
398,979
403,721
410,000
422,000
422,000
422,000
0
4,147
1,191
5,645
36,248
3,499
451
26,177
22,651
0
1,513
76,915
1,621
54,040
3,658
2,405
19,134
1,221
3,566
0
3,084
594
6,071
35,203
3,321
360
31,002
17,097
2,001
1,338
78,735
1,648
51,043
3,240
5,571
18,593
2,389
5,642
100
4,000
1,500
5,500
30,000
4,000
1,000
25,000
22,000
2,000
1,500
77,000
2,000
62,000
3,000
6,100
15,000
2,000
8,000
100
4,000
1,500
5,500
32,000
4,000
1,000
28,000
22,000
3,000
1,500
79,000
2,000
62,000
4,000
5,000
17,000
2,000
6,000
100
4,000
1,500
5,500
32,000
4,000
1,000
28,000
22,000
3,000
1,500
79,000
2,000
62,000
4,000
5,000
17,000
2,000
6,000
100
4,000
1,500
5,500
32,000
4,000
1,000
28,000
22,000
3,000
1,500
79,000
2,000
62,000
4,000
5,000
17,000
2,000
6,000
264,080
266,931
271,700
279,600
279,600
279,600
0
3,831
0
0
0
0
0
3,831
0
0
0
0
50,000
50,000
50,000
50,000
50,000
50,000
50,000
713,059
50,000
724,483
50,000
731,700
50,000
751,600
50,000
751,600
50,000
751,600
Postage
Public notices/advertising
Janitor supplies
Pro shop / concessions
Program supplies
Uniforms
Chemicals
Office expense
Electric service
Telecommunications
Gas service
Computer services
Insurance
Miscellaneous
Capital Outlay
Equipment
Transfers
Tsf to Swr SDC-Interfund Loan
Total transfers
TOTAL
Page 64
Planning and Economic Development Expenditures
Actual
2011-12
Actual
2012-13
Amended
2013-14
Proposed
2014-15
Approved
2014-15
Adopted
2014-15
Personnel Services
Salaries
Fringe benefits
106,694
54,942
93,345
48,342
95,000
52,000
72,000
50,000
72,000
50,000
72,000
50,000
161,636
141,687
147,000
122,000
122,000
122,000
584
155
533
502
1,082
204
175
0
0
1,385
442
5,105
0
1,385
546
1,555
540
759
391
650
1,126
300
0
2,000
0
812
331
3,756
0
1,940
898
1,450
2,000
1,000
1,000
1,000
1,500
500
0
2,000
500
1,500
700
20,000
2,000
2,200
1,500
2,000
2,000
1,000
1,000
1,000
1,500
500
0
2,000
500
1,500
600
40,000
2,000
2,500
1,500
2,000
2,000
1,000
1,000
1,000
1,500
500
0
2,000
500
1,500
600
40,000
2,000
2,500
1,500
2,000
2,000
1,000
1,000
1,000
1,500
500
0
2,000
500
1,500
600
40,000
2,000
2,500
1,500
2,000
13,651
14,951
39,400
59,600
59,600
59,600
0
3,400
3,400
3,400
3,400
3,400
0
175,287
3,400
160,038
3,400
189,800
3,400
185,000
3,400
185,000
3,400
185,000
Printing
Public notices/advertising
Office expense
Economic Development expense
Planning Commission expense
Fuel
Computer services
Insurance
Weed Abatement
Miscellaneous
Telecommunications
Transfers
Total transfers
TOTAL
Page 65
Inspections/Building Expenditures
Actual
2011-12
Actual
2012-13
Amended
2013-14
Proposed
2014-15
Approved
2014-15
Adopted
2014-15
Personnel Services
Salaries
Fringe benefits
149,318
91,515
149,857
96,765
153,000
100,000
156,000
97,000
156,000
97,000
156,000
97,000
240,833
246,622
253,000
253,000
253,000
253,000
1,472
2,495
4,777
0
0
1,970
1,912
194
2,661
2
1,526
2,175
0
2,000
0
718
1,737
76
2,178
2,842
2,200
3,000
0
2,000
1,000
1,500
2,000
0
4,000
1,000
2,200
3,000
0
2,000
1,000
2,000
1,000
0
3,500
1,000
2,200
3,000
0
2,000
1,000
2,000
1,000
0
3,500
1,000
2,200
3,000
0
2,000
1,000
2,000
1,000
0
3,500
1,000
15,482
13,252
16,700
15,700
15,700
15,700
0
0
0
4,000
4,000
4,000
0
256,315
0
259,874
0
269,700
4,000
272,700
4,000
272,700
4,000
272,700
Telecommunications
Fuel
Computer services
Insurance
Miscellaneous
Transfers
Total transfers
TOTAL
Page 66
Facilities Maintenance Expenditures
Actual
2011-12
Actual
2012-13
Amended
2013-14
Proposed
2014-15
Approved
2014-15
Adopted
2014-15
Personnel Services
Salaries
Fringe benefits
54,136
28,921
67,514
40,049
75,000
46,000
66,000
45,000
66,000
45,000
66,000
45,000
83,057
107,563
121,000
111,000
111,000
111,000
245
24,997
11,328
20,540
870
0
340
3,943
922
514
269
130
17,633
11,119
19,621
276
1,000
178
6,797
1,290
1,166
376
500
23,000
3,000
24,000
2,000
1,000
1,000
7,500
1,500
1,500
2,000
500
23,000
3,000
24,000
2,000
1,000
1,000
6,000
1,500
1,500
2,000
500
23,000
3,000
24,000
2,000
1,000
1,000
6,000
1,500
1,500
2,000
500
23,000
3,000
24,000
2,000
1,000
1,000
6,000
1,500
1,500
2,000
63,966
59,586
67,000
65,500
65,500
65,500
0
0
15,000
0
0
0
0
147,023
0
167,149
15,000
203,000
0
176,500
0
176,500
0
176,500
Telecommunications
Computer services
Insurance
Miscellaneous
Capital Outlay
Capital Assets
TOTAL
Page 67
Non-Departmental Expenditures
Actual
2011-12
Actual
2012-13
Amended
2013-14
Proposed
2014-15
Approved
2014-15
Adopted
2014-15
Transfers
0
0
0
583,000
0
0
0
17,451
0
0
0
170,000
0
0
170,000
0
0
170,000
0
583,000
17,451
170,000
170,000
170,000
2013 UR Loan - Principal
2013 UR Loan - Interest
0
0
0
0
0
9,969
65,596
20,799
65,596
20,799
65,596
20,799
Total debt service
0
0
0
583,000
9,969
27,420
86,395
256,395
86,395
256,395
86,395
256,395
Transfer to Sewer SDC
Transfer to Park SDC
Transfer to Capital Projects
Total transfers
Debt Service
TOTAL
Page 68
Fund Summaries
Special Revenues
Governmental Funds
Table of Contents
Capital Projects
71
Street Division
72
System Development Charges (SDCs)
Transportation SDC
76
Parks SDC
76
Water SDC
77
Sanitary Sewer SDC
77
Stormwater SDC
77
Trust Funds
78
Grant Funds
79
Debt Services
80
General Long-Term Debt Fund
80
Debt Service Fund
81
Revenue Sharing
82
Page 70
Fund Summaries
Governmental Funds
Description
In order to provide a clearer picture of what General Fund capital projects cost, we have created a Capital
Projects Fund this fiscal year. The Capital Projects Fund will account for all the General Fund capital
projects for Fiscal Year 2014-15. This fund receives funding through a transfer from the General Fund.
Projects included in this year’s Capital Projects Fund are listed below:
Department
Amount
Project
Library
$14,000
Furniture and building upgrades
Parks
$75,000
Dallas City Park restroom
rehabilitation 26
Finance
$7,500
Vault filing system upgrade
Court
$7,500
Vault filing system upgrade
Fire Department
$24,000
Match for training facility grant
Police Department
$23,000
New tasers and storage
improvement
Aquatic Center
$12,000
Upgrade chemical feed
controllers 27
Facilities
$7,000
Replace upstairs flooring in City
Hall
Total
$170,000
26
This project will add energy efficient lighting, improve ventilation, and create a vandal-resistant interior to the
City Park restrooms, reducing utility costs and greatly reducing maintenance costs in terms of time and material.
27
This project will result in reduced maintenance costs.
Page 71
Fund Summaries
Governmental Funds
Street Division
Operations
Director
Operations
Supervisor
Public Works
Foreman
Utility Worker II
Lead Worker
Utility Worker II
Utility Worker II
Utility Worker I
The Street Division is a part of the Community Development/Operations Department and provides
services to ensure the continued operation and maintenance of the Dallas Street system and all of its
ancillary components. Funding for the division is received through State and Federal gas tax allocations,
with no general fund support. The division employees are also responsible for sewer, storm water and assist
with the water distribution system.
Division Mission
The mission of the Street Division is to maintain and repair the street system to allow for optimum service
life and the safe and efficient travel of the motoring, pedestrian, and bicycle public. The City of Dallas is
responsible for the maintenance of over 55 miles (110 lane miles) of paved streets, more than 2000 signs, 5
bridges, and 3 traffic signals.
Page 72
Fund Summaries
Governmental Funds
Street Division
Division Objectives
• Provide maintenance and repair to ensure the proper operation of the City's traffic signals,
streetlights, traffic safety devices, signs, and roadway markings
• Provide for the management and maintenance of street landscapes, street trees, ramps and
curbs, to provide a safe and aesthetically pleasing streetscape
• To clean, maintain and repair the street network to allow for optimum service life and safe and
efficient travel of the motoring public with the limited resources available.
• Continue to provide street sweeping, emergency response, storm water management, snow
removal, and leaf harvest as budget allows
• To prevent the further deterioration of arterial and collector streets.
Accomplishments
• Replaced the bridge in City Park on Brandvold Drive after failure.
• Assisted with rain garden installation on Main Street
• Continued to maintain and improve city right of way
• Constructed handicap ramps along Washington Street
• Installed new City welcome sign on E. Ellendale
Capital Projects
• Contractual Overlays
o Particular streets to be overlaid are unknown at this time. We are waiting for the
completion of a 3rd party study of the street conditions. This study will allow us to complete
the most cost-effective repairs on the streets most in need.
• Contractual Overlays
o The Streets Department is purchasing a $35,000 crack-sealing machine. We currently rent
a machine each year for a two-week period. This is difficult given the unpredictability of
the weather. The new machine will allow us to do crack-sealing throughout the year as
weather and schedules allow.
o The Streets Division is also purchasing a new tractor with a mower and loader. The cost of
this equipment will be shared among the Street, Fleet, Water and Sewer Departments.
• Sidewalk Projects
o These funds allow us to continue our sidewalk infill and replacement program.
Page 73
Fund Summaries
Governmental Funds
Street Division
Revenue Sources
The Street Division revenue comes from state and federal gas taxes.
State Highway Appropriations
& Reimbursements
State Hwy Federal Reimb.
Interest & Misc.
Transfers
TOTAL REVENUES
Beginning Balance
Actual
2011-12
Actual
2012-13
Amended
2013-14
Proposed
2014-15
%
Change
795,640
202,508
12,724
6,224
1,017,097
90,180
833,544
168,746
26,149
6,224
1,034,664
277,522
840,000
175,000
15,000
61,060
1,091,060
465,000
850,000
160,000
15,000
0
1,025,000
435,000
1%
(9%)
0%
(100%)28
(6%)
(7%)
Expenditures
Personnel Services
Capital Outlay
Transfers
TOTAL EXPENDITURES
Actual
2011-12
326,784
237,481
188,116
80,000
832,381
0
Actual
2012-13
309,905
231,347
199,673
80,000
820,925
0
Amended
2013-14
292,000
261,700
495,000
80,000
1,128,700
427,360
Proposed
2014-15
302,000
276,700
421,250
83,500
1,083,450
376,550
20132014
.15
20142015
.15
Director
DH4
20122013
.15
Director
Operations
Supervisor
DH3
.20
.20
.20
M1
.25
.25
.25
Pub Wks Foreman
26
.25
.25
.25
Lead Wkr/Ut Wkr II
23
.25
.25
.25
Utility Worker II
22
.65
.50
.50
Utility Worker I
19
.50
.50
.50
Engineering Supervisr
30
.20
.20
.20
Engineering Tech II
23
.20
.20
.20
Engineering Tech I
21
.20
.20
.20
Executive Assistant
20
.20
.20
.20
PT Utility Wrkr Aide
10
0
0
.20
3.05
2.90
3.10
Job Title
Total FTE's
28
Wage Range
The revenue from FY2013-14 was a one-time deposit
Less contractual overlays scheduled for FY2014-15
30
Purchase of equipment
29
Page 74
%
Change
3%
5%
(18%)29
4%
(4%)
(13%)30
Fund Summaries
Governmental Funds
Street Division
% of streets in good or better condition
2012
2013
2014
50
45
43
$8,417
$9,000
$10,000
# of sidewalk ramps installed
10
14
8
Tons of asphalt used
86
95
90
$ value signs installed/replaced
Summary
The Street Division is responsible for a wide array of services that ensure that the streets are maintained at
the levels dictated by the available budget and City Council policy. Included in street maintenance are right
of way care, mowing, signage, striping, curb painting, and street sweeping.
Page 75
Fund Summaries
Governmental Funds
Systems Development Charge Fund
Description
System development charges (SDC) are a one-time fee imposed on new development and certain types of
redevelopment. The fees are intended to recover a fair share of the costs of existing and planning
infrastructure that provide capacity to serve new growth. These charges are collected for water, sanitary
sewer, storm drainage, transportation, and parks, and are paid as part of the permit process. Specific future
projects are outlined in the adopted capital improvement plan (CIP), included on pages 125-141 of this
budget.
Transportation SDC
The Transportation System Development Charges Fund accounts for construction of transportation system
improvements that are necessitated by new development and paid by the collection of SDCs and interest
income.
Transportation SDC
Beginning Balance
Charges/Revenue
Total Resources
Total Requirements/Expenditures
Actual
FY 2011-2012
135,337
17,772
153,109
6,225
Actual
FY 2012-2013
146,884
53,086
199,970
6,225
Amended
FY 2013-2014
190,000
50,000
240,000
240,000
Proposed
FY 2014-2015
240,000
50,000
290,000
290,000
Parks SDC
The Parks System Development Charges Fund provides for park improvements necessitated by new
development and is funded thorugh the collection of SDCs and interest income.
Projects planned for the upcoming year include: Installation of $50.000 in new playground equipment in
Academy Park and $75,000 for the development of a Parks Master Plan.
Parks SDC
Beginning Balance
Charges/Revenue
Transfers
Total Resources
Page 76
Actual
FY 2011-2012
88,975
44,655
0
133,629
83,864
Actual
FY 2012-2013
49,765
107,278
0
157,043
9,275
Budgeted
FY 2013-2014
125,000
100,000
17,451
242,451
242,451
Proposed
FY 2014-2015
265,000
100,000
0
365,000
365,000
Fund Summaries
Governmental Funds
Water SDC
The Water System Development Charges Fund accounts for planning, design, and construction of water
system improvements that are required due to new development and paid by the collection of SDCs and
interest income.
Projects planned for the upcoming year include: $100,000 for the installation of the Clay Street
Transmission Line (a portion of which will be funded through SDCs)
Water SDC
Beginning Balance
Charges/Revenue
Total Resources
Actual
FY 2011-2012
(6,673)
52,994
46,321
16,225
Actual
FY 2012-2013
30,036
141,808
171,844
6,225
Budgeted
FY 2013-2014
125,000
100,000
225,000
225,000
Proposed
FY 2014-2015
340,000
175,000
515,000
515,000
Sanitary Sewer SDC
The Sewer System Development Charges Fund accounts for planning, design, and construction of sanitary
sewer system improvements that are necessitated by new development and paid by the collection of SDCs
and interest income.
Projects planned for the upcoming year include: $200,000 for the Rickreall Creek Interceptor ( a portion
of which will be funded with SDCs; the remainder will be paid from the Sewer Fund)
Sanitary Sewer SDC
Beginning Balance
Charges/Revenue
Reimbursement
Transfers
Total Resources
Actual
FY 2011-2012
2,931,023
25,504
80,000
0
3,036,527
318,265
Actual
FY 2012-2013
3,484,889
88,627
95,000
583,000
3,484,889
6,225
Budgeted
FY 2013-2014
3,425,000
60,000
80,000
62,615
3,627,615
3,627,615
Proposed
FY 2014-2015
3,600,000
175,000
95,000
0
3,870,000
3,870,000
Stormwater SDC
The Storm System Development Charges Fund accounts for construction of storm system improvements
that are necessitated by new development and paid by the collection of SDCs and interest income.
Projects planned for the upcoming year: $120,000 for the development of a Storm Drain Master Plan.
Stormwater SDC
Beginning Balance
Charges/Revenue
Total Resources
Actual
FY 2011-2012
(11,512)
13,304
1,792
0
Actual
FY 2012-2013
1,792
42,235
44,027
0
Budgeted
FY 2013-2014
30,000
30,000
60,000
60,000
Proposed
FY 2014-2015
80,000
40,000
120,000
120,000
Page 77
Fund Summaries
Special Revenues
Trust Fund
Description
Trust funds are monies dedicated for a specific purpose through Council action or trust donations.
Community Dinner Trust: Funds are derived from donations from City employees toward either the
annual Christmas Dinner in Dallas for citizens in need or are donated to local charities that help citizens in
need.
Economic Development Trust: This is money held for the Economic Development Commission and
dedicated for specific economic development projects or programs.
Library Trust: Funds are derived from donations from Friends of the Library and memorials received from
Library patrons.
Fire Trust – Extrication Team: This includes revenue received from training provided by City firefighters.
Fire Trust – Harpy Bovard Scholarship: This was money donated by Harpy Bovard in his will to establish
a scholarship program.
Fire Trust – other expenditures: Funds are derived from donations to the Wall of Honor.
Park Trust: Funds are derived from miscellaneous donations to the parks, including the Arboretum and
Central Bark Dog Park.
Due to lack of official designation as trusts, and in order to more effectively utilize the monies, the balances
in the remaining trusts were transferred to the appropriate funds in FY2013-14.
•
•
•
•
•
•
Page 78
Improvement Trust
Transient Lodging Tax Trust
Civic Center Refund Trust
Street Improvement Trust
Ambulance Trust
File of Life Trust
•
•
•
•
•
Police Trust
Police Reserve Trust
Firing Range Improvement Trust
Aquatic Center Trust
Park Trust - Skatepark
Fund Summaries
Special Revenues
Grant Fund
Description
Grant funds are monies received through a donation or contribution of assets (usually cash) by an
organization or governmental unit to another organization or governmental unit. Grants are generally made
for specific purposes. The grants we have or will apply for and anticipate receiving in FY 2014-2015 are
listed below:
Community Development Block Grant (CDBG): The City will be applying for CDBG funds to construct a
new Senior Center in the 2014-15 fiscal year.
Park Grant: The Parks Department has applied for two state grants to provide much needed rehabilitation
of the restrooms in Dallas City Park. The Parks Department also applied for a Connect Oregon V grant to
install the next phase of the Rickreall Creek Trail Project from the Dallas Aquatic Center and around
Central Bark Dog Park.
Ready to Read grant: This grant is funded through the General Fund of the State of Oregon and
administered by the Oregon State Library. This year’s grant will be used to purchase books, DVDs, and
software to supplement our Science Collection. A portion of the grant will also provide three science
programs during our Summer Reading Program.
Police grant: This is a place-holder in the event we receive a federal grant for body armor.
FEMA Fire grants: The Fire Department has applied for a FEMA Fire Grants for FY 2014-2015. The
grant would allow the purchase of a mobile training facility. The Fire Department has asked for $456,000,
which in addition to our $24,000 match would provide $480,000 for this purchase. The Fire Department
lost their training facility when the property on which it was located was purchased. This mobile training
facility will allow the department to maintain the rigorous training requirements for our valuable volunteers.
Page 79
Special Revenues
Fund Summaries
Debt Services Funds
Description
Debt service funds allow the City to account for the accumulation of resources for, and the payment of,
general, long-term debt principal and interest.
Description
A property tax is levied inside the City to pay debt service on the City’s General Obligation (GO) bonds.
During the 2004-2005 fiscal year, GO bonds issued in 1989, 1994, 1996, and 1999 were refunded. In other
words, the debt was refinanced at a significantly lower interest rate. The Net Present Value of savings
resulting from the refunding was almost $200,000. This savings is reflected in a lower tax levied on property
owners for GO bond debt service.
Principal
Interest
Total
2003 Public Safety
80,000
16,603
94,603
2005 Refunding Bonds
455,000
90,350
545,350
Totals
530,000
104,953
639,953
Note: The GO Fund budget includes $375,047 in Unappropriated Ending Fund Balance. This is the balance carried
forward to next year to ensure sufficient funds for debt service payments that are due before property tax payments are
received in November.
General Long Term Debt Fund
Description
During 2005-06, the City sold pension bonds to refinance a portion of the PERS debt at a lower rate.
As the bonds payable are long-term debt that is not related to one specific operating fund, the General Debt
Fund was established to account for the PERS bonds. The revenue in the Fund derives from all operating
funds that include employee wages. Because the bond debt represents a portion of the City’s retirement
benefits contribution to PERS, the expenditure in the operating funds for debt service is included in the
Fringe Benefits line item in those departments. Revenue from other funds is equal to the principal and
interest paid on the bonds.
Page 80
Special Revenues
Fund Summaries
Debt Service Fund
Description
The debt service appropriations in the fund have been historically been for payments for sewer and water
bonds and loans. Beginning with the budget for fiscal year 2013-2014, these debt service appropriations
were accounted for in the appropriate funds (the Sewer Fund and the Water Fund).
Debt Service Revenues
Actual
2011-12
Actual
2012-13
Amended
2013-14
Proposed
2014-15
Approved
2014-15
Adopted
2014-15
555,111
0
1,212,534
180,000
523,193
0
1,005,643
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,947,645
1,528,836
0
0
0
0
Amended
2013-14
Proposed
2014-15
Approved
2014-15
Adopted
2014-15
Revenues
Transfer
Transfer
Transfer
Transfer
from Water Fund
from Water SDC
from Sewer Fund
from Sewer SDC
TOTAL
Debt Service Expenditures
Actual
2011-12
Actual
2012-13
Debt Service
2005 Water debt serv. principal
2005 Water debt serv. interest
Safe drinking water debt
svc - prin
Safe drinking water debt
svc - int
2011 Sewer refunding
bonds - prin
2011 Sewer refunding
bonds - int
Sewer OEDD - principal
Sewer OEDD - interest
DEQ loan - principal
DEQ loan - interest
TOTAL
197,000
172,000
0
0
0
0
10,144
3,225
0
0
0
0
185,006
191,259
0
0
0
0
162,962
156,708
0
0
0
0
405,000
805,000
0
0
0
0
66,684
200,643
0
0
0
0
240,655
11,847
455,082
213,266
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,947,646
1,528,836
0
0
0
0
Page 81
Special Revenues
Fund Summaries
Revenue Sharing Fund
Description
ORS 221.770 allows a share of certain revenues of the state to be apportioned among and distributed to the
cities in Oregon for general purposes. In order to receive state revenue sharing funds, the City must elect to
receive these funds through a resolution adopted by the Council following public hearings. The state uses a
complex formula to determine the amount of quarterly payments to each city that elects to receive these
funds. These state revenue sharing monies are used in the General Fund. In past years, the City has
received these funds into a separate Revenue Sharing Fund and then transferred them to the General Fund.
This is not a requirement, and so to simplify the budget document, the Revenue Sharing Funds were
budgeted directly into the General Fund revenue beginning with fiscal year 2013-2014.
Revenue Sharing Fund Revenues
Actual
2011-12
Actual
2012-13
Amended
2013-14
Proposed
2014-15
Approved
2014-15
Adopted
2014-15
State Treasury
State revenue sharing
Beginning balance
TOTAL
109,728
0
118,123
0
0
0
0
0
0
0
0
0
109,728
118,123
0
0
0
0
Revenue Sharing Fund Expenditures
Transfer to General Fund
TOTAL
Page 82
Actual
2011-12
109,728
Actual
2012-13
118,123
Amended
2013-14
0
Proposed
2014-15
0
Approved
2014-15
0
109,728
118,123
0
0
0
Adopted
2014-15
0
0
Capital Projects Revenue
Actual
2011-12
Actual
2012-13
Amended
2013-14
Proposed
2014-15
Approved
2014-15
Adopted
2014-15
Transfers
Transfer from General Fund
Total debt service
TOTAL
0
0
0
170,000
170,000
170,000
0
0
0
0
0
0
170,000
170,000
170,000
170,000
170,000
170,000
Capital Projects Expenditures
Actual
2011-12
Actual
2012-13
Amended
2013-14
Proposed
2014-15
Approved
2014-15
Adopted
2014-15
Capital Outlay
Equipment
Property
0
0
0
0
0
0
0
0
0
58,000
112,000
0
58,000
112,000
0
58,000
112,000
0
0
0
0
0
0
0
170,000
170,000
170,000
170,000
170,000
170,000
TOTAL
Page 83
Street Fund Revenues
Actual
2011-12
Actual
2012-13
Amended
2013-14
Proposed
2014-15
Approved
2014-15
Adopted
2014-15
795,640
0
4,968
7,756
202,508
0
1,556
1,556
1,556
1,556
1,017,097
800,511
33,033
5,138
21,011
168,746
0
1,556
1,556
1,556
1,556
1,034,664
840,000
850,000
0
0
5,000
5,000
10,000
10,000
175,000
160,000
61,060
0
0
0
0
0
0
0
0
0
1,091,060 1,025,000
850,000
0
5,000
10,000
160,000
0
0
0
0
0
1,025,000
850,000
0
5,000
10,000
160,000
0
0
0
0
0
1,025,000
90,180
1,107,278
277,522
1,312,186
465,000
435,000
1,556,060 1,460,000
435,000
1,460,000
435,000
1,460,000
Revenues
State highway appropriation
State highway reimbursement
Interest on investments
Miscellaneous
State hwy federal money reimb.
Transfer from Trust Fund
Tsf from Sewer SDC GIS/Planni
Tsf from Water SDC GIS/Planni
Tsf from Street SDC GIS/Planni
Tsf from Park SDC GIS/Planning
Total revenues
Beginning balances
TOTAL
Page 84
Street Fund Expenditures
Actual
2011-12
Actual
2012-13
Amended
2013-14
Proposed
2014-15
Approved
2014-15
Adopted
2014-15
Personnel Services
Salaries
Fringe benefits
Overtime
204,924
118,388
3,472
326,784
189,284
117,544
3,077
309,905
166,000
122,000
4,000
175,000
123,000
4,000
175,000
123,000
4,000
175,000
123,000
4,000
292,000
302,000
302,000
302,000
50,000
50,000
2,000
3,000
2,000
3,200
125,000
2,000
2,000
15,000
3,000
2,500
2,000
60,000
50,000
2,000
3,000
2,000
3,200
130,000
2,000
2,000
15,000
3,000
2,500
2,000
60,000
50,000
2,000
3,000
2,000
3,200
130,000
2,000
2,000
15,000
3,000
2,500
2,000
60,000
50,000
2,000
3,000
2,000
3,200
130,000
2,000
2,000
15,000
3,000
2,500
2,000
261,700
276,700
276,700
276,700
Vehicle/equipment expense
Traffic signal maintenance
Tools
Telecommunications
Street lighting
Computer services
Insurance
Safety equipment & training
34,870
50,000
928
7,084
1,122
3,179
118,165
2,125
466
13,642
2,429
1,604
1,870
237,481
45,991
50,000
855
2,417
1,214
2,864
115,003
1,295
1,634
7,045
1,124
1,215
690
231,347
Contractual overlays
Sidewalk Projects
Equipment
173,902
14,215
0
191,197
8,476
0
475,000
20,000
0
350,000
20,000
51,250
350,000
20,000
51,250
350,000
20,000
51,250
188,116
199,673
495,000
421,250
421,250
421,250
80,000
80,000
80,000
80,000
80,000
80,000
0
0
0
3,500
3,500
3,500
80,000
832,381
80,000
820,925
80,000
1,128,700
83,500
1,083,450
83,500
1,083,450
83,500
1,083,450
0
832,381
0
820,925
427,360
1,556,060
376,550
1,460,000
376,550
1,460,000
376,550
1,460,000
Capital Outlay
Transfers
Tsf to Fleet Mgmt - Capital
Equip Replacement
Total transfers
TOTAL EXPENDITURES
TOTAL
Page 85
Systems Development Fund Revenues
Actual
2011-12
Actual
2012-13
Amended
2013-14
Proposed
2014-15
Approved
2014-15
Adopted
2014-15
Transportation SDC
17,772
135,337
53,086
146,884
50,000
190,000
50,000
240,000
50,000
240,000
50,000
240,000
153,109
199,970
240,000
290,000
290,000
290,000
44,655
88,975
0
107,278
49,765
0
100,000
125,000
17,451
100,000
265,000
0
100,000
265,000
0
100,000
265,000
0
133,629
157,043
242,451
365,000
365,000
365,000
52,994
(6,673)
141,808
30,036
100,000
125,000
175,000
340,000
175,000
340,000
175,000
340,000
46,321
171,844
225,000
515,000
515,000
515,000
25,504
80,000
0
2,931,023
88,627
95,000
583,000
2,718,262
60,000
80,000
62,615
3,425,000
175,000
95,000
0
3,600,000
175,000
95,000
0
3,600,000
175,000
95,000
0
3,600,000
3,036,527
3,484,889
3,627,615
3,870,000
3,870,000
3,870,000
13,304
(11,512)
1,792
42,235
1,792
30,000
30,000
40,000
80,000
40,000
80,000
40,000
80,000
44,027
60,000
120,000
120,000
120,000
Beginning balances
Total transfers
3,137,150
80,000
2,946,739
678,000
3,895,000
160,066
4,525,000
95,000
4,525,000
95,000
4,525,000
95,000
Total Deposits
154,228
3,371,378
433,034
4,057,772
340,000
4,395,066
540,000
5,160,000
540,000
5,160,000
540,000
5,160,000
Charges/revenue
Beginning balance
Total transportation
Park SDC
Charges/revenue
Beginning balance
Tsf from General Fund
Total park
Water SDC
Charges/revenue
Beginning balance
Total water
Sewer SDC
Charges/revenue
Reimbursement of SDC loan
Tsf from Trust Fund-Aqu Loan
Beginning balance
Total sewer
Storm SDC
Charges/revenue
Beginning balance
Total storm
TOTAL SDC FUNDS
TOTAL
Page 86
Systems Development Fund Expenditures
Actual
2011-12
Transportation SDC
Street Projects
Tsf to Street Fund GIS/Planning
Tsf to Sewer Fund GIS/Planning
Tsf to Water Fund GIS/Planning
Total expenditures
Park SDC
Park Projects
Transfer to Trail Grant
Total expenditures
Water SDC
Water Projects/Oversizing
Total expenditures
Sewer SDC
Sewer Projects/Oversizing
Tsf to Debt Service
Tsf to General Fund
Total expenditures
Storm SDC
Storm Projects
Total expenditures
TOTAL SDC EXPENDITURES
Actual
2012-13
Amended
2013-14
Proposed
2014-15
Approved
2014-15
Adopted
2014-15
0
1,556
3,113
1,556
0
1,556
3,113
1,556
240,000
0
0
0
290,000
0
0
0
290,000
0
0
0
290,000
0
0
0
6,225
6,225
240,000
290,000
290,000
290,000
46,989
30,650
1,556
3,113
1,556
3,050
0
1,556
3,113
1,556
242,451
0
0
0
0
365,000
0
0
0
0
365,000
0
0
0
0
365,000
0
0
0
0
83,864
9,275
242,451
365,000
365,000
365,000
10,000
1,556
3,113
1,556
0
1,556
3,113
1,556
225,000
0
0
0
515,000
0
0
0
515,000
0
0
0
515,000
0
0
0
16,225
6,225
225,000
515,000
515,000
515,000
57,040
180,000
75,000
1,556
3,113
1,556
0
0
0
1,556
3,113
1,556
3,627,615
0
0
0
0
0
3,870,000
0
0
0
0
0
3,870,000
0
0
0
0
0
3,870,000
0
0
0
0
0
318,265
6,225
3,627,615
3,870,000
3,870,000
3,870,000
0
0
60,000
120,000
120,000
120,000
0
424,579
0
27,950
60,000
4,395,066
120,000
5,160,000
120,000
5,160,000
120,000
5,160,000
Page 87
Trust Fund Revenues
Actual
2011-12
Actual
2012-13
Amended
2013-14
Proposed Approved
2014-15 2014-15
Adopted
2014-15
Beginning balance
Deposits
81,977
0
71,194
0
64,815
0
0
0
0
0
0
0
Total resources
81,977
71,194
64,815
0
0
0
Fire - Harpy Bovard Scholarship
Beginning balance
Deposits
26,040
834
23,874
1,974
22,274
3,000
21,848
1,500
21,848
1,500
21,848
1,500
Total resources
26,874
25,848
25,274
23,348
23,348
23,348
Beginning balance
Deposits
21,654
10,137
7,956
57,137
9,000
30,000
8,500
25,000
8,500
25,000
8,500
25,000
Total resources
31,791
65,093
39,000
33,500
33,500
33,500
Beginning balance
Deposits
483
250
733
10,250
0
3,000
7,200
3,000
7,200
3,000
7,200
3,000
Total resources
733
10,983
3,000
10,200
10,200
10,200
Beginning balance
Deposits
101,028
0
61,059
0
61,060
0
0
0
0
0
0
0
Total resources
101,028
61,059
61,060
0
0
0
Beginning balance
Deposits
5,074
66,441
4,872
68,542
15,300
0
0
0
0
0
0
0
Total resources
71,515
73,414
15,300
0
0
0
Beginning balance
Deposits
26,397
4,370
8,187
438
9,300
0
0
0
0
0
0
0
Total resources
30,767
8,624
9,300
0
0
0
Beginning balance
Deposits
410
100
410
300
410
0
0
0
0
0
0
0
Total resources
510
710
410
0
0
0
Beginning balance
Deposits
29,037
22,838
7,600
28,831
18,000
30,000
3,500
20,000
3,500
20,000
3,500
20,000
Total resources
51,874
36,431
48,000
23,500
23,500
23,500
Beginning balance
Deposits
5,466
1,470
6,836
4,900
3,160
4,000
5,000
3,000
5,000
3,000
5,000
3,000
Total resources
6,936
11,736
7,160
8,000
8,000
8,000
Beginning balance
Deposits
6,612
13,319
17,682
9,061
5,000
0
0
0
0
0
0
0
Total resources
19,931
26,743
5,000
0
0
0
Fire Extrication Team
Other Fire Trust
Transient Lodging
Improvement Trust
Civic Center Deposit
Economic Development
Park Trust
Police Trust
Page 88
Trust Fund Revenues
Actual
2011-12
Actual
2012-13
Amended
2013-14
Proposed Approved
2014-15 2014-15
Adopted
2014-15
Beginning balance
Deposits
500
0
476
784
0
0
0
0
0
0
0
0
Total resources
500
1,260
0
0
0
0
Firing Range Improvements Trust
Beginning balance
Deposits
1,791
2,100
3,270
2,400
5,600
0
0
0
0
0
0
0
Total resources
3,891
5,670
5,600
0
0
0
Beginning balance
Deposits
1,848
16,598
1,402
3,289
200
20,000
2,000
20,000
2,000
20,000
2,000
20,000
Total resources
18,447
4,691
20,200
22,000
22,000
22,000
Beginning balance
Deposits
4,020
0
4,020
0
4,030
0
0
0
0
0
0
0
Total resources
4,020
4,020
4,030
0
0
0
Beginning balance
Deposits
360
0
360
25
0
0
0
0
0
0
0
0
Total resources
360
385
0
0
0
0
Beginning balance
Deposits
0
1,163
1,163
0
0
0
0
0
0
0
0
0
Total resources
1,163
1,163
0
0
0
0
Beginning balance
Deposits
943
1,690
984
1,266
2,000
1,000
825
500
825
500
825
500
Total resources
2,633
2,250
3,000
1,325
1,325
1,325
Beginning balance
313,641
222,076
220,149
48,873
48,873
48,873
Total Deposits
141,310
454,951
189,196
411,272
91,000
311,149
73,000
121,873
73,000
121,873
73,000
121,873
Library Trust
Skate Park
Ambulance Equipment Trust
Ambulance File of Life Trust
Community Dinner Trust
TOTAL FUND
TOTAL
Page 89
Trust Fund Expenditures
Actual
2011-12
Actual
2012-13
Amended
2013-14
Proposed
2014-15
Approved
2014-15
Adopted
2014-15
12,983
0
0
0
6,379
0
0
0
0
0
2,200
62,615
0
0
0
0
0
0
0
0
0
0
0
0
12,983
6,379
64,815
0
0
0
3,000
0
2,500
0
3,000
22,274
3,000
20,348
3,000
20,348
3,000
20,348
3,000
2,500
25,274
23,348
23,348
23,348
23,835
53,534
39,000
33,500
33,500
33,500
0
5,366
3,000
10,200
10,200
10,200
Expenditures
Transfer to Street Fund
39,969
0
0
0
0
61,060
0
0
0
0
0
0
Total expenditures
39,969
0
61,060
0
0
0
66,644
0
58,116
0
0
15,300
0
0
0
0
0
0
66,644
58,116
15,300
0
0
0
22,580
0
1,050
0
0
9,300
0
0
0
0
0
0
22,580
1,050
9,300
0
0
0
100
0
300
0
0
410
0
0
0
0
0
0
100
300
410
0
0
0
44,274
26,009
48,000
23,500
23,500
23,500
100
0
7,533
0
4,000
3,160
8,000
0
8,000
0
8,000
0
100
7,533
7,160
8,000
8,000
8,000
2,249
0
21,575
0
0
5,000
0
0
0
0
0
0
2,249
21,575
5,000
0
0
0
24
1,233
0
0
0
0
Expenditures
Scholarship
Transfer to Sewer SDC-Loan Pm
Total expenditures
Fire - Harpy Bovard Scholarship
Scholarship
Reserve for future scholarship
Total expenditures
Fire Extrication Team
Total expenditures
Other Fire Trust
Total expenditures
Transient Lodging
Transient lodging
Total expenditures
Improvement Trust
Expenditures
Total expenditures
Civic Center Deposit
Total refunds
Total expenditures
Economic Development
Total expenditures
Park Trust
Expenditures
Total expenditures
Police Trust
Expenditures
Total expenditures
Total expenditures
Page 90
Trust Fund Expenditures
Actual
2011-12
Actual
2012-13
Amended
2013-14
Proposed
2014-15
Approved
2014-15
Adopted
2014-15
Firing Range Improvements Trust
Expenditures
Total expenditures
621
0
1,021
0
0
5,600
0
0
0
0
0
0
621
1,021
5,600
0
0
0
17,045
7,924
20,200
22,000
22,000
22,000
0
0
0
0
0
4,030
0
0
0
0
0
0
0
0
4,030
0
0
0
0
385
0
0
0
0
0
75
0
0
0
0
1,649
235,073
285
193,284
3,000
142,474
1,325
121,873
1,325
121,873
1,325
121,873
0
235,073
0
193,284
168,675
311,149
0
121,873
0
121,873
0
121,873
Library Trust
Total expenditures
Skate Park
Expenditures
Total expenditures
Ambulance Equipment Trust
Purchase of equipment
Ambulance File of Life Trust
Total expenditures
Community Dinner Trust
Total expenditures
TOTAL Expenditures
TOTAL Transfers
TOTAL
Page 91
Grant Fund Revenues
Actual
2011-12
Public Works
Watershed protection grant
Water conservation grant
Total resources
Actual
2012-13
Amended
2013-14
Proposed
2014-15
Approved
2014-15
Adopted
2014-15
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
217,945
0
1,500,000
1,500,000
1,500,000
1,500,000
0
198,113
0
0
0
0
0
150,000
320,000
73,000
30,650
(228,261)
0
0
501
0
0
0
50,000
0
0
500,000
0
0
0
50,000
0
0
500,000
0
0
0
50,000
0
0
500,000
0
0
0
73,501
501
470,000
550,000
550,000
550,000
1,921
294
1,970
769
3,000
500
3,000
500
3,000
500
3,000
500
2,215
2,739
3,500
3,500
3,500
3,500
(3,844)
7,652
186,177
(22,613)
696,878
0
36,450
0
2,683
5,335
38,000
(88,726)
88,726
0
0
0
2,000
10,000
456,532
0
0
0
0
0
6,000
3,000
456,000
0
0
0
0
0
6,000
3,000
456,000
0
0
0
0
0
6,000
3,000
456,000
0
0
0
0
0
900,699
1,194,360
46,018
49,258
468,532
2,442,032
465,000
2,518,500
465,000
2,518,500
465,000
2,518,500
Community Block Grant
CDBG grant
Parks
Park Grant (restrooms)
RTP Trail project
Local govt grant - Trail Phase 5
Connect Oregon V - Trail Grant
Local govt grant - Kingsborough
Tsf from Park SDC-Trail Grant
Beginning balance - Trail Grant
Total resources
Library
Grant - Ready to Read
Beginning balance
Total resources
Public Safety
Beginning bal. - Police Grant
Police Grant
FEMA AFG Fire Grant
Beginning bal. - Fire Sesimic
Fire Seismic Upgrade Grant
Fire Grant
FEMA AFG EMS Grant
Ambulance Grant
Total resources
TOTAL
Page 92
Grant Fund Expenditures
Actual
2011-12
Public Works
Actual
2012-13
Amended
2013-14
Proposed
2014-15
Approved
2014-15
Adopted
2014-15
0
25,000
0
0
0
0
0
25,000
0
0
0
0
217,945
0
1,500,000
1,500,000
1,500,000
1,500,000
0
0
0
0
0
0
0
150,000
320,000
73,000
0
0
50,000
0
0
500,000
0
50,000
0
0
500,000
0
50,000
0
0
500,000
0
73,000
0
470,000
550,000
550,000
550,000
Ready to Read grant
1,446
1,450
3,500
3,500
3,500
3,500
Total Library Trust
1,446
1,450
3,500
3,500
3,500
3,500
1,125
186,177
762,990
36,450
2,625
38,000
0
0
12,000
456,532
0
0
9,000
456,000
0
0
9,000
456,000
0
0
9,000
456,000
0
0
986,742
1,279,132
40,625
67,075
468,532
2,442,032
465,000
2,518,500
465,000
2,518,500
465,000
2,518,500
Watershed protection grant
Total Public Works Grants
Community Block Grant
CDBG grant
Parks
Park Grant (restrooms)
RTP grant - Phase 4 trail
Local govt grant - Ph 5 trail
Connect Oregon V - trail grant
Local govt grant - Kingsborough
Total Public Works Grants
Library
Public Safety
Police Grant
FEMA AFG Fire Grant
Fire Seismic Upgrade Grant
FEMA AFG EMS Grant
Total Public Safety Trust
TOTAL
Page 93
General Obligation Fund Revenues
Current taxes
Delinquent taxes
Beginning balances
TOTAL
Actual
Actual
Amended Proposed Approved
2011-12 2012-13
2013-14
2014-15
2014-15
680,673 685,302
700,000
640,000
640,000
36,340
39,760
35,000
30,000
30,000
264,447
300,000
345,000
345,000
232,176
949,189 989,509 1,035,000 1,015,000 1,015,000
Adopted
2014-15
640,000
30,000
345,000
1,015,000
General Obligation Fund Expenditures
Debt service - principal
Debt service - interest
Unappropriated fund balance
TOTAL
Page 94
Actual
Actual
2011-12 2012-13
2013-14
2014-15
2014-15
505,000 525,000
550,000
535,000
535,000
179,743 158,878
132,539
104,953
104,953
0
0
352,461
375,047
375,047
684,743 683,878 1,035,000 1,015,000 1,015,000
Adopted
2014-15
535,000
104,953
375,047
1,015,000
General Long-Term Debt Fund Revenues
Total
Total
Total
Total
Total
General Fund
Sewer Fund
Fleet Fund
Street Fund
Water Fund
TOTAL
Actual
Actual
2011-12 2012-13
2013-14
2014-15
2014-15
69,920
76,327
78,931
81,356
81,356
10,973
11,979
12,388
12,768
12,768
2,039
2,226
2,302
2,373
2,373
5,147
5,619
5,811
5,989
5,989
9,031
9,859
10,195
10,508
10,508
97,110 106,010
109,627 112,994
112,994
Adopted
2014-15
81,356
12,768
2,373
5,989
10,508
112,994
General Long-Term Debt Fund Expenditures
Debt service - principal
Debt service - interest
TOTAL
Actual
Actual
2011-12 2012-13
2013-14
2014-15
2014-15
20,000
30,000
35,000
40,000
40,000
77,107
76,009
74,627
72,994
72,994
97,107 106,009
109,627 112,994
112,994
Adopted
2014-15
40,000
72,994
112,994
Page 95
Page 96
Fund Summaries
Enterprise Fund
Enterprise Fund
Table of Contents
Fleet Management
99
Engineering & Environmental Services
102
Sewer
Water
Page 98
Fund Summaries
Enterprise Fund
Fleet Management
Operations Director
Fleet Management Supervisor
Mechanic Specialist
Fleet Management manages and maintains the City’s fleet of vehicles and equipment through the Total
Care Program. Responsibilities include developing specifications for vehicles and equipment and making
recommendation for purchase of new vehicles. Repairs are performed at the Fleet Management Facility
staffed with the Fleet Management Supervisor and Mechanic Maintenance Specialist. In addition, the
Division maintains and repairs vehicles from DPSST, Independence Police, Falls City Fire, the Crisis
Chaplaincy Service, Polk Fire District #1(coming soon) and SW Polk Fire District through
Intergovernmental Agreements (IGA’s)
Division Mission
The mission of the Fleet Management Division is to keep the city’s vehicles and equipment repaired and
mobile in the most practical and competent manner and doing so in a cost effective manner, as to provide
the best service possible to the citizens of the City of Dallas.
Page 99
Fund Summaries
Enterprise Fund
Fleet Management
Division Objectives
• Provide City staff safe and well maintained vehicles and equipment to support all departments
and programs, and to continually monitor processes and methods to provide the best services available.
• Continue to research and evaluate the use of alternative fueled vehicles such as Hybrid or electric vehicles
in the fleet.
• Increase the productivity of the maintenance staff through the utilization of new tools for inventory and
fleet maintenance data recording.
• Research ways to decrease the fuel and other costs of the fleet.
• Secure additional outside maintenance contracts with other public entities.
• Provide a high level of service to all users.
Accomplishments
•
•
•
•
Continued the Total Care Program
The Total Care Program ensures maintenance of the city’s vehicles and equipment in one
complete process without the need for supervisors and directors doing additional paperwork.
Acquired and set up:
• Drop-in sand spreader for dump truck
• Tractor w/ wing mower for the Parks Department
• A 5-yard dump truck replacement
• New shop equipment including tire balancer and pro belt/disc sander
Decommissioned 2 vehicles for sale
Fabricated many items used throughout the City, including parts for the new park bridge
Revenue Sources
The Fleet Department revenue is generated mainly through intergovernmental agreements and the Total
Care Program with other City departments.
Reimbursements
Total Care Program – General
Fund
Total Care Program – Public
Works
Miscellaneous
Transfers
TOTAL REVENUES
Beginning Balance
31
Actual
2011-12
82,779
Actual
2012-13
49,802
Amended
2013-14
47,000
Proposed
2014-15
77,000
%
Change
39% 31
0
80,001
80,000
113,000
29% 32
0
301,511
55,000
439,290
325,469
300,000
13,972
89,987
533,761
293,335
300,000
5,000
79,800
511,800
225,000
300,000
5,000
104,600
599,600
175,000
0%
0%
24% 33
15%
(29%)34
Revenue from additional Intergovernmental Agreements
Increased cost of Public Safety vehicle upkeep requiring additional charges
33
New vehicle purchases
34
Capital purchases requiring use of some beginning balance
32
Page 100
Fund Summaries
Enterprise Fund
Fleet Management
Expenditures
Personnel Services
Capital Outlay
Transfers
TOTAL EXPENDITURES
Actual
2011-12
192,863
138,058
55,502
80,000
466,422
0
Actual
2012-13
201,239
180,040
133,542
80,000
594,821
0
Amended
2013-14
201,000
192,200
97,000
80,000
570,200
166,600
Proposed
2014-15
211,000
195,200
161,250
80,000
647,450
127,150
20112012
0
20122013
0
%
Change
5%
2%
60% 35
0%
10%
(31%)36
Director
Fleet Management
Supervisor
DH4
20102011
0
29
1
1
1
1
Mechanic Specialist
24
1
1
1
1
2
2
2
2.1
Job Title
Wage Range
Total FTE's
2013
.10
# of vehicles in City Fleet
Hours spent on vehicle repair
# of annual inspections of fire apparatus
# of vehicles serviced via intergovernmental agreements
(IGAs)
2012
2013
2014
76
76
78
2,560
3,100
3,150
20
20
24
35
35
40
Summary
The Fleet Management division is responsible for the care and maintenance of City vehicles and
equipment, as well as other vehicles and equipment through Intergovernmental Agreements. The division
will continue to provide a high level of service through the Total Care Program and seek additional outside
work with other agencies to relieve fiscal pressures.
35
36
Purchase of several new vehicles
Due to reduced fund balance
Page 101
Fund Summaries
Enterprise Fund
Engineering & Environmental Services
Sewer Fund
Water Fund
Engineering/
Environmental
Services Director
Water
Treatment Plant
Engineering
Services
Wastewater
Treatment Plant
Water Distribution
System
Lead Operator
Supervisor
OMI Contract
OMI Contract
Assistant Operator
Technical Staff
Weekend Duty
Staff
Temporary Staff
The Engineering/Environmental Services Department provides oversight, management and engineering
services for the City’s water and sewer utilities. The Department also provides engineering, design, contract
oversight and inspection services for the City’s infrastructure. Typical Department duties/programs include:
•
•
•
•
•
Page 102
Provide engineering, management, operation and oversight of the City’s Water Treatment Plant,
including the ASR well, intake facility and Mercer Reservoir and Dam.
Provides oversight of the Operations and Maintenance Contracts for the City’s Waste Water
Treatment Plant and Water Distribution System.
Provides watershed management, including stream and wellhead monitoring, dam outfall and
stream gauge monitoring, and reservoir maintenance.
Administration and operation of the City’s Industrial Pretreatment Program, Inflow and Infiltration
(I & I) Reduction Program, Willamette Total Maximum Daily Load (TMDL) Program, and
NPDES Permit renewal programs.
Provide cost-effective design and management of capital improvement & maintenance projects.
Fund Summaries
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Enterprise Fund
Sewer/Water Fund
Provide contract oversight and inspection for City capital improvement projects and inspect private
projects located within the right‐of‐way.
Reviews and approves plans and projects by developers for compliance with City Codes and
standards.
Utilizes and maintains the City’s Geographical Information System (GIS) for roadway & utility
infrastructure.
Maintain as‐built data on the City’s roadway and utility infrastructure.
Analyze and seek solutions to public concerns with traffic, parking, signs, drainage, etc.
Management, oversight and field services for the City’s weed abatement program.
Management, oversight and field services for the City’s Automated Meter Reading (AMR) program.
Management, engineering and field services for the City’s Pavement Management System.
Management, engineering and oversight of utility master plan updates.
Development and oversight of Capacity, Management, Operations, and Maintenance (CMOM)
plan for sanitary sewer system.
Development and oversight of Fats, Oils and Grease (FOG) program for the sanitary sewer system.
Assist the Finance Department in the regular review of utility rates and fees.
Support the Community Development & Operations Department in developing conditions of
approval for land use applications.
Management of oversight of the City’s encroachment permit and grading permit programs.
Provide engineering and support to the Community Development & Operations Department for
collection system maintenance and maintenance of the transportation system.
Department Mission
Environmental Services
Provide a safe, good-tasting, reliable supply of water
Control and minimize sanitary sewer overflows to the maximum extent possible
Ensure that all effluent treated meets or exceeds EPA /NPDES permit requirements
Provide for the best quality stormwater Discharge into Creeks/Aquatic Environments
Eliminate destructive Flooding within the community
Minimize “nuisance” flooding
Ensure that all of the utilities are efficiently operated
Ensure that utilities are able to accommodate development within the community
Provide utility rates that are fair and equitable
Engineering Services:
Provide high quality, state of the art, and cost effective infrastructure design
Provide excellent internal and external customer service
Provide high quality management services to ensure that capital projects are delivered
on-time and under budget
Page 103
Fund Summaries
Enterprise Fund
Sewer/Water Fund
a) Product Quality/Service Delivery (PQ):
Objective – Maintain 100% Drinking Water Regulatory Compliance
Objective – Maintain Drinking Water Lead/Copper Compliance
Objective – Minimize Water Quality Regulatory near-misses
Objective – Minimize Drinking water flow and/or pressure problems
Objective – Complete Upper Douglas High Pressure Feed Line Project
Objective – Minimize Unplanned Water Service interruptions
Objective – Provide a high wastewater treatment effectiveness rate
Objective – Reduce Sanitary Sewer Overflows to the Maximum Extent Possible
Objective – Minimize Water Treatment Regulatory near-misses
Objective – Minimize Unplanned Sewer Service blockages
Objective - Minimize Communitywide Destructive Flooding (< 1X per 100 years)
Objective – Minimize Communitywide Nuisance Flooding (< 1X per 5 years)
b) Customer Satisfaction (CS):
Objective – Track & minimize number of customer service concerns
Objective – Respond to 100% of customer service inquiries
Objective – Prompt Plan Review turn-around for Private Development Projects
Objective – All Inspection Requests Served
Objective – Maximize Overall Customer Satisfaction
c) Employee Development (ED):
Objective – Provide a high level of employee training
Objective – Encourage employee certification
Objective – Provide regular feedback to employees on job performance
d) Operational Optimization (OP):
Objective – Maximize the efficiency and use of resources
Objective – Maximize Water & Wastewater Management Efficiency
Objective - Replace all water meters > 25 years old
Objective - Complete AMR/AMI meter upgrades
e) Financial Viability (FV):
Objective – Maximize budget management effectiveness.
Objective – Maintain the City’s Bond Rating.
Objective – Maintain an adequate rate & fee structure.
Objective - Establish a commercial sewer rate structure, based on water usage
Objective - Update Systems Development Charges (SDC’s)
Objective – Investigate establishment of a Storm Drainage Utility
Page 104
Fund Summaries
Enterprise Fund
Sewer/Water Fund
f) Infrastructure Stability (IS):
Objective – Complete Infrastructure Condition Assessment
Objective – Minimize the system annual leakage and breakage frequency rate
Objective – Complete an asset renewal/replacement plan
Objective – Provide an adequate asset renewal/replacement rate.
Objective – Complete Transmission Line Replacement Project (WTP to Clay Street)
Objective – Complete Interceptor Line Rehabilitation Project
Objective – Complete Sanitary Sewer Siphon Replacement Project at Aquatic Center
Objective – Proactive Maintenance Activities are > 75% of total maintenance
g) Operational Resiliency (OR):
Objective – Maximize operational reliability during routine operations
Objective – Maximize Operational Resiliency During Upset/Emergency Conditions
Objective – Minimize recordable incidents of injury or illness
h) Community Sustainability (S):
Objective – Provide an affordable, fair rate structure
Objective – Encourage Source Water Protection, Conservation, and Re-use
Objective – Evaluate feasibility and proceed with watershed land or easement acquisition pursuant to
data obtained from 2013 WATERS Report
Objective – Complete reclaimed wastewater “purple-pipe” project
Objective – Complete Sanitary Sewer Overflow Response Plan (SSORP)
Objective – Implement Green Streets Infrastructure in all roadway improvement projects
i) Water Resource Adequacy (WR):
Objective – Continue development of Aquifer Storage & Recovery System to accommodate growth
Objective - Update Water Master Plan by 2018
Objective – Develop a Demand Management/Reduction Program for the City
Objective - Complete CMOM Program by 2015, including private Lateral Replacement Program (2014)
Objective - Update Sewer Master Plan by 2015
Objective – Update Storm Drainage Master Plan by 2014
Objective – Update City of Dallas Willamette TMDL Plan by 2014
j) Stakeholder Understanding & Support
Objective – Continue participation in City Utility Rate Advisory Committee
Objective – Continue public education effort for water system awareness and conservation
Page 105
Fund Summaries
Enterprise Fund
Sewer/Water Fund
3 Year Accomplishments
•
•
•
•
•
•
•
•
•
•
•
•
Lead/Copper Compliance
Watershed Evaluation (2013 WATERS Report)
Park Trail Design & Project Management (2013)
Godsey Road Improvement Grant funds (2013 STIP award $1.5 Million)
Pavement Maintenance Project Design and Construction Management
Fats, Oils & Grease (FOG) Program.
Source Water Protection Grant (2012)
Main Street Streetscape Project – Design & bid services (2013)
La Creole Interceptor Rehabilitation Project – Engineering, design, and bid services. (2013)
Utility Rate Study (2012)
Established regulations for water use during drought or emergency (2013).
Infrastructure Report Card for Dallas (2013).
Revenues
Sewer Fund Revenues
Actual
2011-12
2,880,716
79,303
0
12,452
2,972,469
2,150,321
Service charges/hookup fees
Miscellaneous & interest
Finance proceeds
Transfers
TOTAL REVENUES
Beginning Balance
Actual
2012-13
2,970,318
192,271
0
12,452
3,175,039
1,769,578
Amended
2013-14
3,037,000
120,000
0
0
3,157,000
2,080,000
Proposed
2014-15
3,140,000
140,000
2,200,000
0
5,480,000
1,320,000
%
Change
3%
14% 37
100% 38
0%
42%
(58%)39
Amended
2013-14
2,142,000
45,000
1500000
0
3,687,000
500,000
Proposed
2014-15
2,255,000
85,000
4000000
0
6,340,000
755,000
%
Change
5%
47% 40
62% 41
0%
42%
34% 42
Water Fund Revenues
Sale of water & account fees
Miscellaneous & interest
Finance Proceeds
Transfers
TOTAL REVENUES
Beginning Balance
37
Actual
2011-12
1,988,421
37,035
0
6,225
2,031,681
614,527
Actual
2012-13
2,084,998
43,960
0
6,225
2,135,183
512,778
Increase in revenue from sewer dumping fees
Revenue bond for sewer projects
39
Operating funds used for capital projects
40
Increased revenue from late fees
41
Revenue bond for water projects
42
Carry-over from capital projects not completed in FY13-14
38
Page 106
Fund Summaries
Enterprise Fund
Sewer/Water Fund
Expenditures
Sewer Fund Expenditures
Personnel Services
Capital Outlay
Transfers
Debt Service
TOTAL EXPENDITURES
Actual
2011-12
617,507
970,872
152,297
550,000,
1,212,535
3,503,211
0
Actual
2012-13
588,296
924,204
116,260
550,000
1,005,643
3,184,402
0
Amended
2013-14
593,500
1,070,500
810,000
559,000
1,004,550
4,037,550
1,199,450
Proposed
2014-15
617,000
1,128,000
866,250
580,000
1,098,150
4,289,400
2,510,600
%
Change
4%
5%
6%
4%
9%
6%
52% 43
Amended
2013-14
398,000
705,000
1,650,000
434,000
347,968
3,534,968
652,032
Proposed
2014-15
422,000
744,500
2,216,250
445,000
672,968
4,500,718
2,594,282
%
Change
6%
5%
26% 44
2%
48% 45
21% 46
75% 47
Water Fund Expenditures
Personnel Services
Capital Outlay
Transfers
Debt Service
TOTAL EXPENDITURES
Actual
2011-12
414,706
738,613
0
425,000
555,111
2,133,430
0
Actual
2012-13
400,426
635,080
63,215
425,000
523,193
2,046,914
0
43
Due to finance proceed carry-over
Budgeting for land acquisition of some of the watershed
45
Due to new water bonds
46
See footnotes 31 & 32 above
47
Finance proceeds carry-over
44
Page 107
Fund Summaries
Enterprise Fund
Sewer/Water Fund
Expenditure Allocation
2014 Water Expenditure Allocation
Capital Projects
53%
Water Treatment
Plant O&M
9%
Vehicle & Equipment
Expense
2%
Pump & Intake Station
Maintenance
1%
Franchise Fees and
Debt Service Payments
Overhead
8%
11%
Permits & Misc.
2%
Mandated State &
Federal Testing
2%
Distribution System
Maintenance
5%
Mercer Dam operation
and maintenance
1%
Power &
Telecommunications
4%
Treatment Plant
Chemicals
2%
Water Capital Projects
Project
Cost
Water Line Replacement Project
$50,000
Automatic Meter Reading System48
Clay Street Transmission Water Line Project
$100,000
Watershed Land Acquisition
48
Cost
Project
$1,200,000
$800,000
This project will result in savings due to reduced need for meter reading. Estimated to be 60 man-hours per
month or approximately $2,000 per month. Project will also reduce “lost water” revenue when old meters are
replaced with new, more accurate meters. Estimated increase in revenue of 5%, or $100,000 per year.
Page 108
Fund Summaries
Enterprise Fund
Sewer/Water Fund
2014 Sewer Expenditure Allocation
*Power (Treatment
Plant/Pump Stations)
4%
Franchise Fees and
Overhead
14%
Collection System
Maintenance &
Cleaning
14%
Debt Service
Payments
24%
Treatment Plant
Capital Projects
1%
Treatment Plant O&M
(excl. power)
16%
Collection System
Capital Projects
19%
Storm Drainage
Maintenance &
Cleaning
5%
Permits & Misc.
2%
Pump Station
Maintenance
1%
Sewer Capital Projects
Project
Cost
Sewer Facility Equipment Replacement $50,000
Cost
Project
Rickreall Creek Interceptor Project
49
$500,000
Sewer Replacement Project
$50,000
Sanitary Siphon Replacement
$100,000
I&I
$50,000
Bridlewood Pump Station Project
$100,000
49
This project will result in minor savings in energy for pumping; estimate $100 to $200 per month during peak
winter months.
Page 109
Fund Summaries
Enterprise Fund
Sewer/Water Fund
Engineering & Environmental Services:
FTE Breakdown by Area
Job Title
Wage
Range
2012-13
2013-14
2014-15
Sewer
Water
Street
Director
DH3
1
1
1
.40
.40
.20
Supervisor
30
1
1
1
.40
.40
.20
Lead WTP Operator
25
1
1
1
0
1.0
0
Technician III
25
1
1
1
.40
.40
.20
Technician II
23
1
1
1
.40
.40
.20
Temporary Worker
N/A
.15
.15
.15
.15
0
0
5.15
5.15
5.15
1.75
2.60
.80
Total FTE's
Operations
FTE Breakdown by Area
Job Title
Wage
Range
2013-14
2014-15
Sewer
Water
Street
Director
DH4
.65
.50
.20
.15
.15
Operations Supervisor
M1
1
1
.65
.10
.25
Executive Assist.
20
1
1
.40
.40
.20
Lead Worker
23
1
1
.65
.10
.25
Foreman
25
1
1
.65
.10
.25
Utility Worker II
22
2
2
1.30
.20
.50
Utility Worker I
19
1
1
.25
.25
.50
PT Utility Worker Aide
10
0
.50
.20
.20
.10
7.65
8
4.30
1.50
2.20
Total FTEs
Page 110
Fund Summaries
Enterprise Fund
Sewer/Water Fund
Utilities Statistical Information
Total Water Produced/Delivered (2013)…………………..821 Million Gallons
Total Wastewater Treated (2013)……………………………670 Million Gallons
Total Customer Accounts (2013) ………………………4524 Sewer, 5371 Water
Average Daily Water Demand (2013)…………………………………..2.24 MGD
Peak Daily Water Demand (July 13, 2013)……………………………4.37 MGD
Peak Day Sanitary Sewer Flow (September 2013)………………………9 MGD
Drinking Water Non-compliance Days (2013)……………………………………0
Total Sanitary Sewer Overflows (2013)………………………………………………0
Employee Missed Days due to Accidents/Injuries ………………………………0
Water Service Area Population (2013)………………………………………15,750
Median Household Income (2013)…………………………………………$48,925
Average Residential Utility Bill (2013)……..$ 74 (combined water & sewer)
Page 111
Fund Summaries
Enterprise Fund
Sewer/Water Fund
City of Dallas
National Benchmark (5)
Area
Indicator
2014
Goal
2013
2012
Top
Quartile
Median
Bottom
Quartile
PQ
Drinking Water Regulatory Compliance
100%
100%
100%
100%
100%
99.9%
PQ
Lead/Copper Compliance(% samples < 15ppb)
>96%
94.4%
96.7%
96%
93% (3)
87%
<5%
3.33%
NR
N/A
N/A
N/A
<.36
.46
NR
.36
.78
2.34
100%
100%
100%
100%
100%
99.5%
<4.0
0.0
12
0.90
1.70
4.20
<1
0.75
NR
1.57
6.13
18.83
<2
1.32
NR
1.06
5.31
11.58
<3
NR(7)
NR
1.4
4.8
16.3
98%
97.1%(6)
97%
N/A
N/A
N/A
95%
NR
NR
N/A
N/A
N/A
>30
32
NR
150%
150%
NR
27
N/A
19
N/A
11
N/A
>2000
2019
2119
1579
983
777
>.40
.54
.54
.36
.25
.19
<$1540
$1410
$1,580
$1,540
$2,002
$2.596
<8%
9.2%
8.7%
2.1%
5.1%
11.0%
<$2,700
$2579
$1,853
$1,535
$2,784
$3,673
>99%
100%
99.5%
99.7%
98.8%
95.9%
>2%
3.7%
NR
2.1%
1.5%
0.38%
<31
22.7
NR
14.3
31.0
68.3
>3%
2.7%
0.1%
11.2%
2.6%
0.8%
>75%
74%
NR
71%
59%
30.0%
PQ
PQ
PQ
PQ
CS
CS
CS
CS
CS
ED
ED
OP
OP
OP
OP
OP
OP
FV
IS
IS
IS
Drinking Water Regulatory near-misses
(% within 90% of MCL/SMCL)
Unplanned Water Service Interruptions
(# per thousand per month > 4 hours)
Wastewater Treatment Effectiveness Rate (%)
Sanitary Sewer Overflow Rate
100*(overflows/system-mile)
Utility Customer Service Complaint Rate (per
1000 customers)
Utility Technical Quality Complaint Rate (per
1000 customers)
Error Driven Utility Bill Adjustment Rate
Overall Customer Satisfaction with Drinking
Water (% from survey)
Overall Customer Satisfaction with Sanitary
Sewers & Treatment (% from survey)
Utility Employee Training Rate (hr/employee)
Employee Certification Coverage (% needed)
Utility Customer accounts per employee:
(Number of accounts ÷ number of FTEs)
MGD water delivered per employee: Average
MGD delivered ÷ FTE/year
O&M cost per volume delivered: Total O&M cost
÷ MG delivered/year
Distribution system water loss (a.k.a. non-revenue
water % of total)
O&M cost per volume processed: Total O&M
cost ÷ MG processed/year
Production efficiency: Ratio of effluent taken into
the system to effluent treated.
Return on Assets (ROA): Return on Assets = Net
Income / Total Assets
Annual Leakage & Breakage Frequency Rate
(Water Utility)
Asset Renewal/Replacement Rate
(Water Utility)
Proactive maintenance ratio by cost
(Water Utility)
Page 112
Fund Summaries
Enterprise Fund
City of Dallas
Area
IS
IS
IS
S
OR
Indicator
Annual Sewer Line blockage and Failure
Frequency Rate
Annual Asset renewal/replacement rate
(Sewer Utility)
Proactive maintenance ratio by cost
(Sewer Utility)
Bill affordability (goal - average utility bill
compared to median household income)
Total Utility Employee Health Safety Rate
Uptime for critical water system components on
an ongoing basis (%)
Production operations resiliency: Percent of
OR
minimum daily demand met with the primary
production plant offline for 72 hours.
Uptime for critical sewer treatment components
OR
on an ongoing basis (%)
Average overall community water consumption
WR
(gpcpd)
Notes:
OR
National Benchmark (5)
2014
Goal
2013
2012
Top
Quartile
Median
Bottom
Quartile
<9
9.3
NR
2.5
9.1
18.5
>3%
1.2%
0.02%
10.9%
3.2%
1.0%
>75%
NR
NR
77%
60%
38%
<1.70%
1.8%
NR
1.01%
1.34%
1.71%
<20
0
0
26
70
158
>98%
100%
99.9%
N/A
N/A
N/A
25%
22%
22%
N/A
N/A
N/A
>99.9%
100%
100%
N/A
N/A
N/A
<120
142
136
120
175 (4)
210
1)
2)
3)
4)
N/A – not applicable, or no QualServe indicator available
NR – Not measured, recorded.
Indicators for lead/copper from 2005 EPA National Report, Table 5.
Indicators from AWWA Water Utility Operating Data- Distribution of per capita water
demand.
5) QualServe Indicators from Water & Wastewater Utilities 2011 Survey, (uon).
6) Data from April 2013 City of Dallas Survey by AMR Inc.
7) Data not tracked in 2013 due to rate adjustment changes
Ten Attributes of Effectively Managed Water Sector Utilities
The Ten Attributes of Effectively Managed Water Sector Utilities provide useful and concise reference
points for utility managers seeking to improve organization-wide performance. The Attributes describe
desired outcomes that are applicable to all water and wastewater utilities. They comprise a comprehensive
framework related to operations, infrastructure, customer satisfaction, community welfare, natural resource
stewardship, and financial performance. The ten attributes are described as follows:
1) Product Quality (PQ)
Produces potable water, treated effluent, and process residuals in full compliance with regulatory and
reliability requirements and consistent with customer, public health, and ecological needs.
Page 113
Fund Summaries
2) Customer Satisfaction (CS)
Enterprise Fund
Sewer/Water Fund
Provides reliable, responsive, and affordable services in line with explicit, customer-accepted service levels.
Receives timely customer feedback to maintain responsiveness to customer needs and emergencies.
3) Employee and Leadership Development (ED)
Recruits and retains a workforce that is competent, motivated, adaptive, and safe-working. Establishes a
participatory, collaborative organization dedicated to continual learning and improvement. Ensures
employee institutional knowledge is retained and improved upon over time. Provides a focus on and
emphasizes opportunities for professional and leadership development and strives to create an integrated
and well-coordinated senior leadership team.
4) Operational Optimization (OP)
Ensures ongoing, timely, cost-effective, reliable, and sustainable performance improvements in all facets of
its operations. Minimizes resource use, loss, and impacts from day-to-day operations. Maintains awareness
of information and operational technology developments to anticipate and support timely adoption of
improvements.
5) Financial Viability (FV)
Understands the full life-cycle cost of the utility and establishes and maintains an effective balance between
long-term debt, asset values, operations and maintenance expenditures, and operating revenues. Establishes
predictable rates—consistent with community expectations and acceptability—adequate to recover costs,
provide for reserves, maintain support from bond rating agencies, and plan and invest for future needs.
6) Infrastructure Stability (IS)
Understands the condition of and costs associated with critical infrastructure assets. Maintains and enhances
the condition of all assets over the long-term at the lowest possible life-cycle cost and acceptable risk
consistent with customer, community, and regulator-supported service levels, and consistent with anticipated
growth and system reliability goals. Assures asset repair, rehabilitation, and replacement efforts are
coordinated within the community to minimize disruptions and other negative consequences.
7) Operational Resiliency (OR)
Ensures utility leadership and staff work together to anticipate and avoid problems. Proactively identifies,
assesses, establishes tolerance levels for, and effectively manages a full range of business risks (including
legal, regulatory, financial, environmental, safety, security, and natural disaster-related) in a proactive way
consistent with industry trends and system reliability goals.
8) Community Sustainability (S)
Cognizant of and attentive to the impacts that its decisions have on current and long-term future community
and watershed health and welfare. Manages operations, infrastructure, and investments to protect, restore,
and enhance the natural environment; efficiently uses water and energy resources; promotes economic
vitality; and engenders overall community improvement. Explicitly considers a variety of pollution
prevention, watershed, and source water protection approaches as part of an overall strategy to maintain and
enhance ecological and community sustainability.
Page 114
Fund Summaries
Enterprise Fund
Sewer/Water Fund
9) Water Resource Adequacy (WR)
Ensures water availability consistent with current and future customer needs through long-term resource
supply and demand analysis, conservation, and public education. Explicitly considers its role in water
availability and manages operations to provide for long-term aquifer and surface water sustainability and
replenishment.
10) Stakeholder Understanding and Support (SU)
Engenders understanding and support from oversight bodies, community and watershed interests, and
regulatory bodies for service levels, rate structures, operating budgets, capital improvement programs, and
risk management decisions. Actively involves stakeholders in the decisions that will affect them.
QualServe National Benchmark System
The QualServe Benchmarking program, is a joint program of the American Water Works Association
(AWWA) and the Water Environment Federation (WEF). The program solicited the help of numerous
utility volunteers to develop an initial set of high-level performance indicators. These initial performance
indicators serve as the basis for utilities to identify, track and compare their utility’s performance. In return,
utilities can compare their performance with other utilities and identify strengths and areas for
improvement. Measuring performance against the industry is the first step in an organization’s pursuit for
performance improvement.
Page 115
Fund Summaries
Enterprise Fund
Sewer/Water Fund
Infrastructure Report Card
Every four years, the American Society of Civil Engineers evaluates the conditions and investment needs for
the National infrastructure -- including roads, bridges, drinking water systems, Dams, and other facilities.
The overall condition of the infrastructure is then put into an easy to understand format – the Report Card.
Likewise, the State of Oregon and City of Dallas have developed a report card for the condition of our State
and Local infrastructure. A summary of the report card is as follows:
Grades
Page 116
A
B
C
D
F
Dallas
Wastewater
D
D
C
Dams
D
C
B-
Drinking Water
D
D
C+
Public Parks & Recreation
C-
NR
C+
Roads
D
C-
D
Bridges
C+
C-
C+
Overall Grade
D+
C-
C
What Do the Grades Mean?
►
►
►
►
►
Oregon
National
Infrastructure Area
EXCEPTIONAL: FIT FOR THE FUTURE
GOOD: ADEQUATE FOR NOW
MEDIOCRE: REQUIRES ATTENTION
POOR: AT RISK
FAILING/CRITICAL: UNFIT FOR PURPOSE
Fund Summaries
Enterprise Fund
Sewer/Water Fund
How were the Grades Developed?
In the development of Report Card Grades, four fundamental components of the infrastructure were
considered:
1) Condition
What is the existing or near future condition of the infrastructure facility? In assessing the condition of the
infrastructure, the immediate future conditions (up to two years) included improvements funded or in
design.
2) Capacity
Are the current facilities able to support the current population? Will the existing and planned (funded)
facilities be able to support the community in ten years? The existence of Master Plans, Funding Plans, and
Capital Improvement Programs were key factors in the capacity assessment.
3) Operations
The Working Committees each developed parameters applicable to their areas. Key issues were: Is the
specific infrastructure system complying with existing regulatory requirements? Do the organizations have
sufficient funding for normal operations and maintenance?
4) Resiliency & Safety
Does the infrastructure element provide adequately for preparing for, or responding to, natural or
manmade, (e.g. terrorism) disasters?
Weighting factors are then applied using the four categories listed above. The Report Card effort follows
the ASCE National Report Card’s approach based on the following scale:
A = 90-100%
B = 80-89%
C = 70-79%
D = 41-69%
F = 40% or lower
Summary
The Engineering and Environmental Services Department continues to provide the City with high quality,
efficient, and cost effective utility and engineering services. The Department implements performance
measures that are used to track, and improve efficiency and service. Deferred maintenance over the last
several years is being addressed with a more robust capital improvement program. Adequate infrastructure
will ensure that the City will be able to continue providing reliable, cost-effective services.
The Department is significantly understaffed, and as a result several important programs have been delayed
or deferred indefinitely, including:
1) Updated asset inventory and condition assessment for the water, sewer and storm drainage systems.
2) Emergency Action Plan for Mercer Reservoir update.
3) Completion of the Sanitary Sewer Capacity, Management, Operation and Maintenance (CMOM)
Program.
Page 117
Fleet Management Fund Revenues
Actual
2011-12
Actual
2012-13
Amended
2013-14
Proposed
2014-15
Approved
2014-15
Adopted
2014-15
Revenues
300,000
13,746
69,033
0
0
1,511
45,000
10,000
0
11,603
38,199
300,000
80,001
13,972
89,987
0
0
12,000
35,000
300,000
80,000
5,000
79,800
0
0
10,000
67,000
300,000
113,000
5,000
92,800
11,800
0
10,000
67,000
300,000
113,000
5,000
92,800
11,800
0
10,000
67,000
300,000
113,000
5,000
92,800
11,800
Total revenues
439,290
533,761
511,800
599,600
599,600
599,600
Beginning Balance
325,469
764,759
293,335
827,096
225,000
736,800
175,000
774,600
175,000
774,600
175,000
774,600
Rental of equipment
Fuel and oil reimbursement
Reimbursement services
Fleet service total care program PW
Fleet service total care program GF
Sale of equipment
Transfer in - vehicle payments
Transfer in - capital equip replacem
TOTAL
Page 118
Fleet Management Fund Expenditures
Actual
2011-12
Actual
2012-13
Amended
2013-14
Proposed
2014-15
Approved
2014-15
Adopted
2014-15
Personnel Services
119,065
73,798
122,968
78,271
118,000
83,000
127,000
84,000
127,000
84,000
127,000
84,000
192,863
201,239
201,000
211,000
211,000
211,000
4,474
60,087
35,823
9,186
2,026
3,805
0
9,577
7,456
2,027
3,597
4,594
53,219
82,316
4,693
5,620
4,078
0
8,129
10,776
2,716
3,898
5,000
62,000
80,000
8,000
5,000
4,200
0
8,000
12,000
3,000
5,000
5,000
62,000
85,000
8,000
5,000
4,200
2,000
8,000
10,000
3,000
3,000
5,000
62,000
85,000
8,000
5,000
4,200
2,000
8,000
10,000
3,000
3,000
5,000
62,000
85,000
8,000
5,000
4,200
2,000
8,000
10,000
3,000
3,000
138,058
180,040
192,200
195,200
195,200
195,200
Vehicles
Equipment
0
49,164
6,338
6,809
102,078
24,655
32,000
0
65,000
30,000
90,000
41,250
30,000
90,000
41,250
30,000
90,000
41,250
55,502
133,542
97,000
161,250
161,250
161,250
30,000
50,000
30,000
50,000
30,000
50,000
30,000
50,000
30,000
50,000
30,000
50,000
Total transfers
TOTAL EXPENDITURES
80,000
466,422
80,000
594,821
80,000
570,200
80,000
647,450
80,000
647,450
80,000
647,450
0
466,422
0
594,821
166,600
736,800
127,150
774,600
127,150
774,600
127,150
774,600
Salaries
Fringe benefits
Fuel and oil
Parts
Tools
Telecommunications
Computer Services
Insurance
Miscellaneous
Capital Outlay
Transfers
Transfer to SDC - Loan Reimb.
TOTAL
Page 119
Sewer Fund Revenues
Actual
2011-12
Actual
2012-13
Amended
2013-14
Proposed
2014-15
Approved
2014-15
Adopted
2014-15
2,879,216
18,441
1,500
60,862
0
3,113
3,113
3,113
3,113
2,972,469
2,970,268
15,331
50
176,940
0
3,113
3,113
3,113
3,113
3,175,039
3,035,000
20,000
2,000
100,000
0
0
0
0
0
3,157,000
3,140,000
15,000
0
125,000
2,200,000
0
0
0
0
5,480,000
3,140,000
15,000
0
125,000
2,200,000
0
0
0
0
5,480,000
3,140,000
15,000
0
125,000
2,200,000
0
0
0
0
5,480,000
2,150,321
5,122,790
1,769,578
4,944,617
2,080,000
5,237,000
1,320,000
6,800,000
1,320,000
6,800,000
1,320,000
6,800,000
Revenues
Sewer service charges
Sewer hookup fees
Miscellaneous
Finance Proceeds
Tsf fr. Sewer SDC GIS/Planning
Tsf fr. Water SDC GIS/Planning
Tsf fr. Street SDC GIS/Planning
Tsf fr. Park SDC GIS/Planning
Total revenues
Beginning balances
TOTAL
Page 120
Sewer Fund Expenditures
Actual
2011-12
Actual
2012-13
Amended
2013-14
Proposed
2014-15
Approved
2014-15
Adopted
2014-15
Personnel Services
379,430
8,497
229,580
349,860
7,399
231,037
338,000
7,500
248,000
360,000
8,000
249,000
360,000
8,000
249,000
360,000
8,000
249,000
617,507
588,296
593,500
617,000
617,000
617,000
DEQ permits
Repairs and maintenance
Material Disposal
Tools
Telecommunications
Computer services
Insurance
Safety equipment and training
25,183
12,528
150,000
10,998
0
3,232
4,220
4,737
2,499
13,094
736,958
1,154
4,310
1,960
13,644
13,167
150,000
16,473
0
1,180
3,590
4,472
1,899
25,273
691,642
684
1,552
627
25,000
20,000
150,000
68,000
10,000
4,000
4,000
5,000
2,000
27,500
748,000
2,500
1,500
3,000
25,000
20,000
150,000
72,000
10,000
4,000
4,000
5,000
2,000
37,000
790,000
4,500
1,500
3,000
25,000
20,000
150,000
72,000
10,000
4,000
4,000
5,000
2,000
37,000
790,000
4,500
1,500
3,000
25,000
20,000
150,000
72,000
10,000
4,000
4,000
5,000
2,000
37,000
790,000
4,500
1,500
3,000
Total materials and services
970,872
924,204
1,070,500
1,128,000
1,128,000
1,128,000
34,989
56,709
34,602
25,998
0
0
0
0
0
36,087
65,462
14,269
442
0
0
0
0
0
50,000
0
50,000
25,000
500,000
100,000
20,000
65,000
0
0
50,000
50,000
50,000
500,000
100,000
0
16,250
100,000
0
50,000
50,000
50,000
500,000
100,000
0
16,250
100,000
0
50,000
50,000
50,000
500,000
100,000
0
16,250
100,000
152,297
116,260
810,000
866,250
866,250
866,250
550,000
550,000
559,000
580,000
580,000
580,000
550,000
550,000
559,000
580,000
580,000
580,000
0
0
0
0
1,212,535
0
0
0
0
1,005,643
820,000
184,550
0
0
0
830,000
168,150
80,000
20,000
0
830,000
168,150
80,000
20,000
0
830,000
168,150
80,000
20,000
0
Total debt service
TOTAL EXPENDITURES
1,212,535
3,503,211
1,005,643
3,184,402
1,004,550
4,037,550
1,098,150
4,289,400
1,098,150
4,289,400
1,098,150
4,289,400
0
3,503,211
0
3,184,402
1,199,450
5,237,000
2,510,600
6,800,000
2,510,600
6,800,000
2,510,600
6,800,000
Salaries
Overtime
Fringe benefits
Capital Outlay
WWTF capital improvements
WWTF equipment replacement
Sewer Replacement Projects
I&I
Rickreall Crk Interceptor CIPP
Siphon Replacement
Storm Projects
Equipment
Pump Station Upgrades
Transfers
Total transfers
Sewer Debt Service
2011 Sewer refunding bonds interest
2014 Sewer bonds - principal
2014 Sewer bonds - interest
Transfer to Debt Service
TOTAL
Page 121
Water Fund Revenues
Revenues
Sale of water
Service connections
New account fees
Miscellaneous
Finance Proceeds
Tsf fr. Sewer SDC GIS/Planning
Tsf fr. Water SDC GIS/Planning
Tsf fr. Street SDC GIS/Planning
Tsf fr. Park SDC GIS/Planning
Total revenues
Beginning balances
TOTAL
Page 122
Actual
2011-12
Actual
2012-13
Amended
2013-14
Proposed
2014-15
Approved
2014-15
Adopted
2014-15
1,973,756
5,950
5,667
8,715
31,368
0
1,556
1,556
1,556
1,556
2,031,681
2,058,688
18,000
4,956
8,310
39,004
0
1,556
1,556
1,556
1,556
2,135,183
2,125,000
7,000
10,000
10,000
35,000
1,500,000
0
0
0
0
3,687,000
2,225,000
20,000
10,000
10,000
75,000
4,000,000
0
0
0
0
6,340,000
2,225,000
20,000
10,000
10,000
75,000
4,000,000
0
0
0
0
6,340,000
2,225,000
20,000
10,000
10,000
75,000
4,000,000
0
0
0
0
6,340,000
614,527
2,646,209
512,778
2,647,960
500,000
4,187,000
755,000
7,095,000
755,000
7,095,000
755,000
7,095,000
Water Fund Expenditures
Actual
2011-12
Actual
2012-13
Amended
2013-14
Proposed
2014-15
Approved
2014-15
Adopted
2014-15
Personnel Services
252,251
154,051
8,405
238,393
153,611
8,422
225,000
163,000
10,000
251,000
161,000
10,000
251,000
161,000
10,000
251,000
161,000
10,000
414,706
400,426
398,000
422,000
422,000
422,000
Permits
Repairs and maintenance
Tools
Telecommunications
Computer services
Insurance
Safety equipment and training
127,300
1,737
100,000
25,385
3,594
11,289
107,674
5,368
7,336
344,265
3,281
169
1,216
147,372
2,987
100,000
27,403
8
10,797
107,929
6,964
11,940
213,706
2,625
2,234
1,116
170,000
3,000
100,000
35,500
4,000
12,000
135,000
8,000
13,500
215,000
3,000
2,500
3,500
190,000
3,000
100,000
23,000
4,000
12,000
130,000
8,000
19,000
245,000
3,000
2,500
5,000
190,000
3,000
100,000
23,000
4,000
12,000
130,000
8,000
19,000
245,000
3,000
2,500
5,000
190,000
3,000
100,000
23,000
4,000
12,000
130,000
8,000
19,000
245,000
3,000
2,500
5,000
738,613
635,080
705,000
744,500
744,500
744,500
0
0
0
0
0
0
0
63,215
0
0
0
0
50,000
0
100,000
1,500,000
0
0
50,000
16,250
100,000
1,200,000
50,000
800,000
50,000
16,250
100,000
1,200,000
50,000
800,000
50,000
16,250
100,000
1,200,000
50,000
800,000
0
63,215
1,650,000
2,216,250
2,216,250
2,216,250
425,000
425,000
434,000
445,000
445,000
445,000
425,000
425,000
434,000
445,000
445,000
445,000
0
0
197,724
204,407
204,407
204,407
0
0
0
555,111
0
0
0
523,193
150,244
0
0
0
143,561
260,000
65,000
0
143,561
260,000
65,000
0
143,561
260,000
65,000
0
555,111
2,133,430
523,193
2,046,914
347,968
3,534,968
672,968
4,500,718
672,968
4,500,718
672,968
4,500,718
0
2,133,430
0
2,046,914
652,032
4,187,000
2,594,282
7,095,000
2,594,282
7,095,000
2,594,282
7,095,000
Salaries
Fringe Benefits
Overtime
Capital Outlay
Water Line Replcmt Projects
Equipment
Transmission Water Line
AMR Project
WTP Weir Replacement
Land Acquisition
Transfers
Total transfers
Water Debt Service
Safe drinking water debt svc principal
Safe drinking water debt svc interest
Water bonds - principal
Water bonds - interest
Transfer to Debt Service
Total debt service
TOTAL EXPENDITURES
TOTAL
Page 123
Page 124
Urban Renewal Agency Annual Budget
Urban Renewal
Table of Contents
Committee Members
District Map
126
127
Budget Message
128
Urban Renewal Revenue and Expenditure Detail
129
Board of Directors
Kevin Marshall
Kelly Gabliks
Murray Stewart
LaVonne Wilson
Ken Woods, Jr.
Mayor Brian Dalton
Jim Fairchild
Beth Jones
Jackie Lawson
Jim Brown
Budget Committee Citizen Members
Mike Arras
William Brite
Pete Christensen
Darand Davies
Bill Hahn
Mike Holland
Lynn Hurt
Christine Valentine
Urban Renewal Advisory Committee
Nancy Adams
Brian Dalton
Jim Fairchild
Randy Hunter
Ken Jacroux
Joe Koubek
Chelsea Pope
Craig Pope
Rich Rohde, Chair
David Shein
LaVonne Wilson
Bob Brixius
Electorate
Urban Renwal Agency Board of
Directors
Community
Development/
Operations
Director
Page 126
Urban Renewal
Advisory
Committee
(URDAC)
Urban Renewal District
Page 127
Urban Renewal Agency Budget Message
The Dallas City Council passed an ordinance on September 7, 2004, establishing the Dallas Community
Development Commission Urban Renewal Agency. The purpose of the Urban Renewal District is to
create funding for revitalization of the downtown area.
The Urban Renewal Agency is a separate legal entity, with the City Council serving as the Urban Renewal
Agency Board of Directors. The Urban Renewal Agency Board of Directors appointed the members of the
City of Dallas Budget Committee as the Urban Renewal Agency Budget Committee. The Community
Development/Operations Department serves as the staff for and administers the Urban Renewal Program.
This budget reflects the 10th year the Agency will receive property tax revenue from the district. The
revenue is derived from increasing property value or new construction within the district. In 2004, the
Assessor set the value of the frozen tax base of the district at $25,137,464. The projected 2014 total
assessed value of the district is $36,216,690, which represents an $11,079,226 increase in increment value
since 2004 and $969,303 over the prior year.
For 2014-15, it is anticipated that we will see a 2.75% increase in Excess Assessed Value, which will
generate approximately $130,000 in Tax Increment Revenue for the 2014-15 budget year. This estimate
includes the assumption that 7% of total property taxes levied will not be collected.
The following are projects planned for FY 2014-15:

Installation of new Banner Poles at Academy and Main

Sidewalk improvement on the south side of Mill St. between Main and Church

Replace sidewalk on Court Street between City Hall and Main Street

Acquistion of the old Armory site for redevelopment
The proposed 2014-15 budget includes $195,000 for projects and property acquisition, $30,000 for the
proposed façade grant program, $16,000 for personal services, debt service in the amount of $86,395, and
a $55,210 operating contingency. This proposed budget reflects projects, debt service and property
acquisition/development in a balanced fashion to achieve the goals of the Distrct.
Ron Foggin
City Manager
Jason Locke
Community Development/Operations Director
Urban Renewal Agency Valuation Information
New value
Certified frozen base value of
district
Appreciation from frozen base
value (Excess Assessed Value)
Consolidated billing rate per
$1,000 value
Page 128
Actual
2011-12
Actual
2012-13
Actual
2013-14
Estimated
2014-15
33,304,261
34,036,466
35,247,387
36,216,690
25,137,464
25,137,464
25,137,464
25,137,464
8,166,797
8,899,002
10,109,923
11,079,226
$15.230
$15.087
$15.061
$15.475
Urban Renewal Fund
Revenues
Actual
2011-12
Revenues
Current taxes
Delinquent taxes
Finance proceeds
Interest
Miscellaneous
Total revenues
Beginning Balance *
Actual
2012-13
Amended
2013-14
122,397 115,976
3,496
4,891
0
0
1,541
2,311
0
0
127,434 123,178
156,432 179,108
120,000
5,000
750,000
1,000
1,000
877,000
235,000
Proposed Approved
2014-15
2014-15
130,000
5,000
0
1,000
1,000
137,000
335,000
130,000
5,000
0
1,000
1,000
137,000
335,000
Adopted
2014-15
130,000
5,000
0
1,000
1,000
137,000
335,000
TOTAL
283,866 302,286 1,112,000
472,000
472,000
472,000
* The Beginning Balance reflects cash on hand, carried over in the budget and budgeted as Revenue.
Expenditures
Personnel Services
Salaries
Fringe
Materials and Supplies
Professional Services
Miscellaneous
Façade Grant Program
Total materials & svc
Capital Outlay
Projects
Property Acquisition
Debt Service
Debt Service
Total debt service
Transfers
Transfer to GF-Debt Svc
Total transfers
Reserves
Debt Service Reserve
Total reserves
TOTAL EXPENDITURES
Actual
2011-12
Actual
2012-13
Amended
2013-14
Proposed Approved
2014-15
2014-15
Adopted
2014-15
3,293
1,187
4,480
9,480
5,221
14,701
10,000
6,000
16,000
10,000
6,000
16,000
10,000
6,000
16,000
10,000
6,000
16,000
0
0
0
0
0
0
0
0
0
0
500
12,000
500
40,000
53,000
500
2,000
500
30,000
33,000
500
2,000
500
30,000
33,000
500
2,000
500
30,000
33,000
100,278
0
100,278
40,777
0
40,777
750,000
125,000
875,000
70,000
125,000
195,000
70,000
125,000
195,000
70,000
125,000
195,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
9,969
9,969
86,395
86,395
86,395
86,395
86,395
86,395
0
0
0
0
0
0
86,395
86,395
71,636
86,395
86,395
55,210
86,395
86,395
55,210
86,395
86,395
55,210
104,758
55,478
1,112,000
472,000
472,000
472,000
Page 129
Page 130
Glossary
Additional Information
Table of Contents
Capital Improvement Plan
133
Debt Summary
149
Statement of Bonds/Loans and Interest Payable
151
Statement of Bonds and Loans Outstanding
152
Salary Ranges
153
Glossary
155
Glossary
Page 132
CIP
Capital
Improvement
Plan
C i t y o f D a l l a s 2 0 14
800/900 Blocks of Main Street Urban Renewal Project, 2013
Page 133
INTRODUCTION
The City of Dallas Capital
Improvement Plan (CIP) lists
capital improvements and funding
sources for all city departments for
the next five years. The CIP has
been significantly pared down
based on the resources available as
well as the evaluation of the
priority of the projects.
In streets, stormwater, water, and
sewer, many of the projects
identified in the master plans are
not contained in the CIP because
they are funded by developers as
part of actual development. Other
large purchases or projects c an be
funded by general obligation
bonds, system development
charges, grants, general fund
money, enterprise funds, urban
renewal funds, and loans. Keep in
mind that these other funds are
limited, particularly general fund
money, and that the projects in t he
CIP reflect that limitation.
Page 134
Generally, a Capital Improvement Plan (CIP) identifies capital
projects (and some major equipment purchases) during a five-year
period, providing a planning schedule and identifying
opportunities for financing the projects in the plan. Capital
Improvements Plans coordinate community planning, financial
capacity, and physical development.
A CIP typically includes:
• List of capital improvements (projects or major equipment)
to be made;
• Projects ranked by priority;
• Project cost estimates;
• Plan for financing the projects;
• Schedule for construction or completion of the
projects.
There are a number of benefits that are realized from the
Capital Improvements Plan process including:
• Coordination between capital needs and operating
budgets;
• Enhancement of the community’s credit rating, control of
its tax rate, and stability in debt service obligations;
• Identification of the most economical means of financing
capital projects;
• Coordination of public capital investments with other
public and private development initiatives.
2014 CIP - Page 1/15
City of Dallas - All Departments - Fiscal Year 2013 to 2018
Capital Improvement Projects
Fund
General Fund
Aquatic Center
Current Year
FY 13-14
Cost Estimate
FY 14-15
FY 16-17
FY 15-16
5+ Years
FY 17-18
$
100,000
$
-
$
12,000
$
53,000
$
35,000
$
-
$
-
EMS
$
380,000
$
-
$
-
$
105,000
$
-
$
200,000
$
75,000
Facilities
$
2,657,000
$
15,000
$
1,522,000
$
100,000
$
-
$
20,000
$
1,000,000
Fire
$
2,658,000
$
33,000
$
505,000
$
-
$
-
$
-
$
2,120,000
Library
$
197,000
$
-
$
14,000
$
23,000
$
150,000
$
10,000
$
-
Parks
$
1,315,000
$
-
$
700,000
$
75,000
$
-
$
-
$
540,000
Police
$
2,196,000
$
8,000
$
83,000
$
-
$
-
$
-
$
2,105,000
General Fund Total
$
9,503,000
$
56,000
$
2,836,000
$
356,000
$
185,000
$
230,000
$
5,840,000
Other Funds
Fleet Management
$
807,000
$
92,000
$
130,000
$
-
$
85,000
$
-
$
500,000
$
6,450,000
$
850,000
$
1,050,000
$
1,350,000
$
100,000
$
100,000
$
3,000,000
Sewer
Storm
$
1,770,000
$
20,000
$
150,000
$
-
$
-
$
-
$
1,600,000
Street
$
5,250,000
$
1,245,000
$
370,000
$
270,000
$
345,000
$
270,000
$
2,750,000
Water
$
5,950,000
$
250,000
$
2,300,000
$
1,850,000
$
50,000
$
50,000
$
1,450,000
Vehicles
$
2,001,000
$
65,000
$
115,000
$
451,000
$
60,000
$
60,000
$
1,250,000
Other Funds Total
$
22,228,000
$
2,522,000
$
4,115,000
$
3,921,000
$
640,000
$
480,000
$
10,550,000
$
31,731,000
$
2,578,000
$
6,951,000
$
4,277,000
$
825,000
$
710,000
$
16,390,000
Total:
Page
135
5/19/2014
Aquatic Center Fiscal Year 2013 to 2018
Capital Improvement Projects - General Fund
Project
Resurface Lap Pool
Chemical Feed
Controllers
Software Upgrade
Total:
Page 136
Cost Estimate
$
35,000
$
30,000
$
35,000
$
100,000
Current Year
FY 13-14
FY 15-16
FY 14-15
FY 16-17
5+ Years
FY 17-18
Funding Source
$35,000
$
$
-
$
12,000
12,000
General Fund
$
18,000
General Fund
$
35,000
General Fund
$
53,000
2014 CIP - Page 3/15
$
35,000
$
-
$
-
5/19/2014
Emergency Medical Services - Fiscal Year 2013 to 2018
Project
Monitor/Difb. - 3 Units
(leases)
Land Purchase for
Substation
(50%
EMS - 50% Fire)
Expand Ambulance
Building - Sleeping
Quarters
Power Cot
Total:
Cost Estimate
$
90,000
$
75,000
$
200,000
$
15,000
$
380,000
Current Year
FY 13-14
FY 15-16
FY 14-15
$
FY 16-17
5+ Years
FY 17-18
90,000
Grant
$
$
$
-
$
-
$
15,000
$
105,000
2014 CIP - Page 4/15
Funding Source
EMS Operations, Fire
75,000 Operations,
Developer
200,000
EMS Operations
EMS Operations
$
-
$
200,000
$
75,000
Page
137
5/19/2014
Facilities - Fiscal Year 2013 to 2018
Project
Current Year
FY 13-14
Cost Estimate
Two (2) HVAC roof units
$
20,000
Senior Center
City Hall
Mortaring/Sealing
Seismic Upgrading - City
Hall, Library
Filing System - Finance
Vault
City Hall Boiler
Replacement
Upstairs Floor
Replacement
Carnegie Building HVAC
$
1,500,000
$
20,000
$
1,000,000
$
15,000
$
80,000
$
7,000
$
15,000
$
15,000
$ 2,657,000
$
15,000
Total:
Page 138
FY 15-16
FY 14-15
$
$
FY 16-17
5+ Years
FY 17-18
General Fund, Public
Facilities
CDBG
20,000
1,500,000
$
20,000
General Fund
$
1,000,000
$15,000
$
$
Funding Source
80,000
Revolving
Loan/Grant
Finance & Municipal
Court
General Fund
7,000
General Fund
General Fund
$ 1,522,000
$
100,000
2014 CIP - Page 5/15
$
-
$
20,000
$ 1,000,000
5/19/2014
Fire Department- Fiscal Year 2013 to 2018
Project
Current Year
FY 13-14
Cost Estimate
FY 15-16
FY 14-15
FY 16-17
5+ Years
FY 17-18
Training Facility Upgrade
$
Hose Replacement
Rescue Tools/Hydraulic
Pump Tools/Cutter
Rescue
$
50,000
$
25,000
$
13,000
$
8,000
Spreader
Land Purchase for
Substation
(50% Fire - 50% EMS)
Portable Training Facility
$
20,000
$
20,000 Fire Operations
$
75,000
$
75,000
$
500,000
$
2,658,000
Total:
2,000,000
$
Funding Source
$
33,000
$
$
2,000,000 Bond
25,000 Fire Operations/Grant
5,000
$
500,000
$
505,000
Fire Operations/Grant
Fire Operations, EMS
Operations, Developer
Grant
$
-
2014 CIP - Page 6/15
$
-
$
-
$ 2,120,000
Page
139
5/19/2014
Library - Fiscal Year 2013 to 2018
Project
Replace Lighting
New Furniture - Office
New Furniture - Patron
Library Expansion into
Senior Center
Building Upgrade
DVD Storage System
Total:
Page 140
Cost Estimate
$
$
$
10,000
10,000
5,000
$
150,000
$
$
9,000
13,000
$
197,000
Current Year
FY 13-14
FY 15-16
FY 14-15
FY 16-17
$
$
$
$
-
$
Funding Source
10,000
General Fund
General Fund
General Fund
10,000
5,000
$
$
5+ Years
FY 17-18
150,000
General Fund/Grants
9,000
14,000
$
13,000
$
23,000
2014 CIP - Page 7/15
General Fund
General Fund
$
150,000
$
10,000
$
-
5/19/2014
Parks - Fiscal Year 2013 to 2018
Project
RCTS: Central Bark
Section
Remodel/Replace
Bathrooms in Dallas City
Park
Repave parking lots in
Dallas City Park
Cost Estimate
Current Year
FY 13-14
FY 15-16
FY 14-15
FY 16-17
5+ Years
FY 17-18
Funding Source
Grants, Developer,
Park SDC
$
500,000
$
500,000
$
150,000
$
75,000
$
300,000
$
300,000 Grants, Street Fund
RJ Community Park
Improvements (Shelter
$
and Park Play Equipment)
150,000
$
150,000 Grants, Park SDC
$
40,000
$
40,000 Grants, Donations
$
50,000
$
50,000
$
50,000
$
50,000
$
75,000
$
75,000
$
700,000
$
540,000
Skate Park/BMX
Improvements
Dallas City Park Path
Replacement
Park Play Equipment &
Features
Parks Master Plan
Total:
$ 1,315,000
$
-
$
$
General Fund,
Grants, Park Trust
75,000
75,000
2014 CIP - Page 8/15
$
-
$
-
Park Trust, Park
Operations
Park SDC, Grants,
Developer
Parks SDC
Page
141
5/19/2014
Police - Fiscal Year 2013 to 2018
Project
Firing Range Repairs &
Improvement
Impound Lot Cover at
City Shops
$
65,000
$
15,000
Taser Replacement
$
16,000
Dog Pond Replacement
$
40,000
E-Cite System
New Police Station
$
$
60,000
2,000,000
Total:
Page 142
Current Year
FY 13-14
Cost Estimate
$ 2,196,000
FY 15-16
FY 14-15
FY 16-17
5+ Years
FY 17-18
$
$
8,000
15,000
General Fund
$
8,000
General Fund
$
60,000
$
8,000
65,000 Police/Grants
$
$
$
Funding Source
$
83,000
$
-
2014 CIP - Page 9/15
$
-
$
-
40,000 General Fund/Grant
Grant
2,000,000 Bond
$ 2,105,000
5/19/2014
Fleet Services - Fiscal Year 2013 to 2018
Capital Improvement Projects and Equipment
Project
Current Year
FY 13-14
Cost Estimate
FY 15-16
FY 14-15
FY 16-17
5+ Years
FY 17-18
Funding Source
Buildings:
Buildings B,C,&D Roofs
$
30,000
Shop Building HVAC
Installation and Roof
$
32,000
New Mechanic Shop
Facility with Drive-thru pit,
24' Ceiling
$
500,000
$
35,000
$
35,000
$
65,000
$
65,000
$
60,000
$
85,000
$
807,000
Public Works Equipment:
Crack Seal Machine
Small Tractor/Loader with
Flail Mower
Sewer Camera System
Backhoe Replacement
Total:
$
$
Fleet, Sewer, Street,
Water Fund
30,000
Water Fund
32,000
$
$
$
500,000 Fleet Fund
Street Fund
Water Fund
Sewer Fund
Sewer, Street, Water
Fund
60,000
92,000
$
130,000
$
-
2014 CIP - Page 10/15
$
85,000
$
85,000
$
-
$
500,000
Page
143
5/19/2014
Sewer - Fiscal Year 2013 to 2018
Project
Small Diameter Pipe
Replacement
Waste Water Treatment
Facility Equipment
Replacement
Current Year
FY 13-14
Cost Estimate
FY 15-16
FY 14-15
FY 16-17
250,000
$
50,000
$
50,000
$
50,000
$
150,000
$
50,000
$
50,000
$
50,000
Reclaimed Wastewater
(Purple Pipe) Project
$
2,700,000
$
200,000
Sanitary Siphon
Replacement - Trail
connecting Aquatic
Center to Central Bark
$
300,000
CMOM Program (Includes
$
I & I and FOG Removal)
250,000
River Drive Pump Station
Bypass/Sanitary Line
through City Park
$
500,000
$
1,400,000
$
700,000
$
700,000
Sewer Fund, SDC
$
100,000
$
100,000
Sewer Fund, SDC
$
100,000
$
6,450,000
Rickreall Creek
Interceptor and Ash
Creek Interceptor,
Manhole Sealing, and
Pipe Insituform
Trunkline Insituform
Update Sewer Master
Plan
Bridlewood Pump Station
Rebuild
Total:
Page 144
$
50,000
100,000
$
200,000
$
50,000
$
50,000
50,000
$
50,000
Funding Source
$
$
$
5+ Years
FY 17-18
Sewer Fund
Sewer Fund
$
Sewer Fund
$
50,000
$
Loans, Eco Dev
Grants, SDC, Sewer
Fund
50,000
$
$
700,000
$
$
$
850,000
Loans, Eco Dev
2,500,000 Grants, SDC, Sewer
Fund
500,000 SDC, Sewer Fund
700,000
Sewer Fund, SDC
100,000
$ 1,050,000
Sewer Fund
$ 1,350,000
2014 CIP - Page 11/15
$
100,000
$
100,000
$ 3,000,000
5/19/2014
Storm - Fiscal Year 2013 to 2018
Project
Monmouth Cutoff
Highway (Ash Creek)
Kings Valley Highway (NE
Quad)
Storm Drain Master Plan
Total:
Current Year
FY 13-14
Cost Estimate
$
1,600,000
$
20,000
$
150,000
$ 1,770,000
FY 15-16
FY 14-15
FY 16-17
5+ Years
FY 17-18
$
$
$
1,600,000 CDBG, EDA
20,000
20,000
Funding Source
Sewer Fund
$
150,000
$
150,000
SDC
$
-
2014 CIP - Page 12/15
$
-
$
-
$ 1,600,000
Page
145
5/19/2014
Streets - Fiscal Year 2013 to 2018
Project
Pavement Maintenance
and Overlay Program
(Collectors and Arterials
only)
Develop Roundabout at
W Ellendale
Avenue/Levens Street
Current Year
FY 13-14
Cost Estimate
$
1,575,000
$
75,000
$
475,000
FY 15-16
FY 14-15
$
350,000
$
250,000
FY 16-17
$
250,000
$
75,000
5+ Years
FY 17-18
$
250,000
Funding Source
Street Fund
Highway Trust Fund,
OTIA, SDC, Street
Fund
Signalize and add
eastbound and
westbound through lanes
to Dallas Rickreall
Highway at Fir Villa
$
750,000
$
SDC, Developer,
State Modernization,
Grant State
750,000
Transportation
Improvement
Program
Develop Roundabout at
Miller Avenue/LaCreole
Drive
$
100,000
$
100,000 SDC
Improve Monmouth Cutoff/Uglow intersection
$
100,000
$
100,000
Main Street 800/900 Block
Streetscape Project
$
750,000
Godsey Road
improvements with curb
$
and sidewalk from Miller
Avenue to Monmouth Cutoff
1,800,000
Various sidewalk infill and
replacement projects
Total:
Page 146
$
100,000
$
5,250,000
$
750,000
Urban Renewal
$
$
Developer, SDC,
Street Fund
20,000
$
20,000
$
20,000
$
20,000
$
20,000
$ 1,245,000
$
370,000
$
270,000
$
345,000
$
270,000
2014 CIP - Page 13/15
1,800,000 STIP, Street Fund
Street Fund
$ 2,750,000
5/19/2014
Water - Fiscal Year 2013 to 2018
Project
Small Diameter Pipe
Replacements
$
250,000
Outlet Pipe Modifications
at Mercer Reservoir
$
150,000
Transmission Water Line:
Treatment Plant to Clay
Street Reservoir
$
1,500,000
Upper Douglas High
Pressure Water Feed Line
$
150,000
$
50,000
$
400,000
$
$
1,900,000
750,000
$
800,000
$
5,950,000
Contact Basin Weirs
On-site Generation of
Chlorine
AMR Project
ASR #2
Mercer Reservoir Land
Acquisition
Total:
Current Year
FY 13-14
Cost Estimate
$
50,000
FY 15-16
FY 14-15
$
50,000
$
50,000
FY 16-17
$
50,000
5+ Years
FY 17-18
$
50,000
Water Fund
$
$
200,000
$
$
200,000
$
$
$
250,000
150,000 Water Fund
1,300,000
Water Fund, SDC
$
$
150,000 Water Fund
50,000
1,200,000
Water Fund
$
$
400,000 Water Fund
$
Water Fund, Loans
750,000 SDC
500,000
800,000
$ 2,300,000
Funding Source
Loan
$ 1,850,000
2014 CIP - Page 14/15
$
50,000
$
50,000
$ 1,450,000
Page
147
5/19/2014
Vehicles - Fiscal Year 2013 to 2018
Project
Current Year
FY 13-14
Cost Estimate
FY 14-15
FY 15-16
FY 16-17
FY 17-18
5+ Years
Funding Source
Replace Pick-up S-10 (10-74) $
EMS
New Medic Unit 3
20,000
$
General Building
Fund
20,000
$
250,000
$
250,000
EMS Operations
$
50,000
$
50,000
Fire Operations
$
500,000
$
500,000 Bond, Fire Operations
$
750,000
$
750,000 Bond
$
25,000
$
20,000
$
20,000
$
36,000
$
36,000
Police
Vehicle Replacement
$
250,000
$
60,000
Public Works
Dump Truck
Flatbed Truck (Water)
$
65,000
$
35,000
$
2,001,000
Fire Department
Replace Fire Chief Staff
Vehicle
Engine (Custom Cab) #101
or #102
Rescue #101 Replacement
Fleet
Pickup (To Replace #70 1989 Chevy C2500)
Parks
Supervisor Vehicle
Flatbed Dump Truck
Total:
Page 148
$
$
$
$
25,000
70,000
Fleet
General Fund
General Fund
$
60,000
$
60,000
Police General Fund
Sewer, Street, Water
Fund
65,000
65,000
$
115,000
$
35,000
$
451,000
2014 CIP - Page 15/15
Water Fund
$
60,000
$
60,000
$ 1,250,000
5/19/2014
Glossary
Debt Summary
Debt Obligation Summary
Overview
The City issues debt to pay for long-term capital improvements. The number of years the debt is
outstanding is less than the useful life of the capital investment.
Debt service appropriations provide for the payment of principal and interest on bonds and notes. The
City has notes payable, revenue bonds and full faith and credit obligations.
Full faith and credit obligations are backed by the City's General Fund and may be repaid from other
resources.
Revenue bonds are used to finance enterprise-related capital and are repaid from utility charges.
The City has seven outstanding bonds payable.
Legal Debt Margin
ORS 287.004 provides a debt limit of 3% of true cash value of all taxable property within the City
boundaries. The City is not at risk of exceeding its legal debt limit.
Real market values of
Governmental Unit
overlapping districts
Debt repaid with Property Tax
Chemeketa Community
College
38,375,580,676
Willamette ESD
42,117,479,820
Polk County SD2 (Dallas)
1,525,322,439
Polk County
5,682,167,355
Subtotal, overlapping debt
87,700,550,290
Direct debt outstanding:
City of Dallas
Total Direct and
Overlapping Debt
Tax-supported
debt
outstanding1
Percentage
overlapping2
Overlapping
debt applicable
to the City of
Dallas
84,905,000
1,625,000
6,605,000
11,900,000
105,035,000
2.51%
2.28%
63.07%
16.93%
2,128,314
37,115
4,165,503
2,014,599
8,345,531
961,958,841
3,105,000
100%
3,105,000
$88,662,509,131
$108,140,000
$11,450,531
1
Tax supported debt outstanding includes General Obligation (GO) bonds and Full Faith & Credit Bonds
related to non-business type activity.
2
The percentage of overlapping debt applicable is estimated using taxable assessed property values.
Applicable percentages were estimated by determining the portion of the City’s taxable assessed value that is
within the government’s boundaries and dividing it by the City’s total taxable assessed value.
Page 149
Glossary
The ensuing schedules show future debt service that will be paid, with the assumptions that no existing debt
will retire early. The City will continue to use debt in the future to replace or improve infrastructure
consistent with the City's financial policies, long-term financial plans and State and Local Government laws
and regulations.
For fiscal year 2014-2015, the City will fund water and wastewater projects through new debt obligations for
a total of approximately $5,075,000.
Summary of Fiscal Year 2014-2015 Debt Service by Type
Fund
Source of Dollars
Fiscal Year 2014-15 Totals
General Fund
Operating - Ambulance
$40,810
Generaql Fund
Transfer from Urban
Renewal
$86,400
Property Taxes
$639,953
Long-Term Debt Fund (Obligation Bonds)
Operating Fund Transfers
$112,994
Water Fund
Charges for Service
$672,968
Sewer Fund
Charges for Service
$1,098,150
Total Fiscal Year 2013-14 Debt Service
Page 150
$2,651,275
CITY OF DALLAS, OREGON
STATEMENT OF BONDS/LOANS AND INTEREST PAYABLE
July 1, 2014 to Maturity
GO
Public
Safety
Ambulance
2009
GO
Refunding
Bonds
General Fund
Urban
Renewal
Sewer Debt
Water
System
Improvements
PERS
Bonds
Total
Bonds/
Loans
Total
Interest
Payable
Total
Bonds/Loans
& Interest
2014-15
80,000
40,000
455,000
65,596
830,000
204,407
40,000
1,715,003
511,267
2,226,269
2015-16
80,000
-
480,000
67,526
845,000
211,315
50,000
1,733,841
456,363
2,190,205
2016-17
85,000
-
385,000
69,513
855,000
218,458
60,000
1,672,971
404,623
2,077,594
2017-18
90,000
-
405,000
71,559
875,000
225,842
70,000
1,737,401
346,894
2,084,294
2018-19
-
-
420,000
73,664
910,000
233,475
80,000
1,717,139
280,326
1,997,466
2019-20
-
-
-
75,832
940,000
241,367
90,000
1,347,199
213,181
1,560,380
2020-21
-
-
-
78,064
-
249,525
100,000
427,589
160,818
588,406
2021-22
-
-
-
80,361
-
257,959
115,000
453,320
145,082
598,402
2022-23
-
-
-
82,725
-
266,678
125,000
474,403
128,245
602,647
2023-24
-
-
-
85,160
-
275,692
140,000
500,852
110,541
611,392
2024-25
-
-
-
-
285,010
155,000
440,010
92,981
532,991
2025-26
-
-
-
-
294,643
170,000
464,643
75,592
540,235
2026-27
-
-
-
-
304,602
190,000
494,602
57,127
551,729
2027-28
-
-
-
-
314,898
85,000
399,898
37,324
437,221
2028-29
-
-
-
-
325,541
-
325,541
22,426
347,967
2029-30
335,000
40,000
2,145,000
5,255,000
337,950
4,247,361
1,470,000
337,950
14,242,361
11,423
3,054,212
349,373
17,296,573
750,000
Page 151
CITY OF DALLAS
STATEMENT OF BONDS AND LOANS OUTSTANDING JUNE 30, 2014
Amount of
Issue
Rate of
Interest
Outstanding
6-30-14
Maturing
14-15
Principal
Maturing
14-15
Interest
12/1/2028
$5,148,873
$5,148,873
3.38%
$4,247,362
$4,247,362
$204,407
$204,407
$143,561
$143,561
10/6/2011
6/30/2020
$7,285,000
$7,285,000
1.696%
$5,255,000
$5,255,000
$830,000
$830,000
$168,150
$168,150
9/23/2005
6/1/2028
$1,585,000
$1,585,000
4.437%
$1,470,000
$1,470,000
$40,000
$40,000
$72,993
$72,993
1/29/2003
12/15/2017
$850,000
4.95%
$335,000
$80,000
$14,603
12/20/2005
6/1/2019
$4,695,000
$5,545,000
4.30%
$2,145,000
$2,480,000
$455,000
$535,000
$90,350
$104,953
GENERAL FUND DEBT SERVICE
2009 Ambulance Debt Service
9/30/2008
1/1/2015
$210,000
4.95%
$40,000
$40,000
$810
2013 Urban Renewal Financing
7/30/2013
7/15/2023
$750,000
$960,000
2.90%
$750,000
$790,000
$65,596
$105,596
$20,799
$21,609
$14,242,362
$1,715,003
$511,265
WATER BONDS
2009 Water System Improvement Project
TOTAL - Water
SEWER BONDS
2011 Sewer Debt Refunding
TOTAL - Sewer
GENERAL LONG TERM DEBT
2005 PERS Pension Obligation bonds
TOTAL - General Long Term Debt
GENERAL OBLIGATION BONDS
2003 Public Safety Equipment
2005 Refunding Bonds
Date of
Issue
Date of
Maturity
3/6/2009
TOTAL - General Obligation Bonds
TOTAL - General Fund Debt Service
TOTAL DEBT:
Page 152
Date of
Optional
Retirement
12/1/2015
$20,523,873
Page 153
Page 154
Glossary
Glossary
9-1-1 Dispatch/MDS – Willamette Valley Communications Center (WVCC) agency user fees; mobile
data system access; non-emergency dispatch services.
Actual – Actual, as used in the fund summaries, revenue summaries and department and division
summaries within the budget document, represents the actual costs results of operations. This category is
presented on a budgetary basis, and thus excludes depreciation and amortization and includes principal
payments on debt.
Adopted Budget – Adopted, as used in the fund summaries and department and division summaries
within the budget document, represents the final budget approved by the City Council. This is the financial
plan that is the basis for appropriations. Adopted budget becomes effective July 1st. Subsequent to
adoption, Council may make changes throughout the year.
AMR – Automated Meter Reading.
These are water meters that communicate with City Hall via radio
transmitters, reducing the need for staff to manually read water meters each month.
Animal Control/Dog Shelter – This budget line item includes veterinarian charges, cleaning, and
sanitation supplies, snares and leashes, immobilizer dart gun for aggressive dogs, and specialized training for
certification.
Appropriations – A specific amount of money authorized by the City Council, generally during adoption
of the annual budget, used to make expenditures for a specific purpose during a fiscal year. It is based on
the adopted budget, including supplemental budgets, if any.
Approved Budget – Approved as used in the fund summaries, revenue summaries, etc., represents the
proposed budget that has been approved by the Budget Committee.
Assessed Value – The value set on real and personal property as a basis for imposing taxes. A tax
initiative passed in 1997 reduced AV below real market value and set a 3% maximum annual growth rate in
the AV, exclusive of certain improvements.
Assets – Resources having a monetary value and that are owned or held by an entity.
Audit – The annual review and appraisal of the City’s accounts and fiscal affairs conducted by an
accountant under contract.
Balanced Budget – A budget in which the resources equal the requirements in every fund.
Beginning Balance – The beginning balance is the residual non-restricted funds brought forward from the
previous financial year (ending balance).
Page 155
Glossary
Bond or Bond Issue – Bonds are debt instruments that require repayment of a specified principal amount
on a certain date (maturity date), together with interest at a stated rate or according to a formula for
determining the interest rate.
Bond Funds – Established to account for bond proceeds to be used only for approved bond projects.
Budget – Written report showing the local government’s comprehensive financial plan for one fiscal year.
It must include a balanced statement of actual revenues and expenditures during each of the last two years,
and estimated revenues and expenditures for the current and upcoming year.
Budget Adjustment – A revision to the adopted budget occurring during the affected fiscal year as
approved by the City Council by an amendment or a transfer.
Budget Calendar – The schedule of key dates involved in the process of preparing and adopting a budget.
Budget Committee – Fiscal planning board of the City, consisting of the governing body (the Council)
plus an equal number of legal voters appointed from the City.
Budget Message – Written explanation of the budget and the City’s financial priorities for the next fiscal
year. It is prepared and presented by the City Manager.
Capital Improvement Project (CIP) – Any project having assets of significant value and having a useful
life of five years or more. Capital projects include the purchase of land, design, engineering and
construction of buildings, and infrastructure items such as parks, streets, bridges, drainage, street lighting,
water and sewer systems and master planning.
Capital Outlay – Items which generally have a useful life of one or more years, such as machinery, land,
furniture, equipment, or buildings.
Capital Assets – Major assets that benefit more than a single fiscal period.
Examples include land,
easements, buildings, vehicles, equipment, and infrastructure.
City Council – The elected body of members making up the legislative arm of local government in Dallas.
Charges for Service – Includes a wide variety of fees charged for services provided to the public and
other agencies.
City Attorney – Appointed by the City Council to represent the City, act as general counsel, give legal
advice to the City, and to generally handle all legal matters for the City.
Community Policing – Materials to support community-based programs such as Neighborhood Watch &
Crime Prevention; Safe House; employee business cards; promotional items; and volunteer uniforms.
Comprehensive Annual Financial Report – The annual audited results of the city’s financial position
and activity.
Page 156
Glossary
Comprehensive Plan – An official statement of the goals, objectives and physical plan for the
development of the city. Contains a narrative of goals, objectives and policies that describe the desired
form, nature, and rate of city development.
Computer Services – This budget item includes computer hardware, software and repair. Also includes
computer training costs.
Consumer Price Index (CPI) – A statistical description of price levels provided by the U.S. Department
of Labor. The index is used as a measure of the increase in the cost of living.
Contingency – A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise
budgeted. Contingency may be appropriated for a specific purpose by the City Council upon the approval
of a resolution. The City separates contingencies into those that are designated for specific purposed and
undesignated. (Also see Unappropriated Ending Fund Balance).
Council Expense – Includes cost for food during lunch meetings and other meeting supplies, as well as the
cost for Councilors to attend conferences and other meetings at which they represent the City of Dallas.
Debt Service – Interest and principal on outstanding bonds due and payable during the fiscal year.
Debt Service Fund – Established to account for payment of general long-term debt principal and interest.
Defense Attorney/Interpreter – Costs for the court-appointed attorney representing the defendant in a
criminal prosecution or for an interpreter hired by the court.
Deficit – The excess of expenditures over revenues.
Department – The combination of divisions of the City headed by a general manager with a specific and
unique set of goals and objectives (e.g., Police, Fire, Public Works, etc.)
Division – A functional unit within a department consisting of one or more cost centers engaged in
activities supporting the unit’s mission and objectives.
Depreciation – Expiration in the service life of capital assets attributable to wear and tear, deterioration,
action of physical elements, inadequacy or obsolescence.
Employee Benefits – Contributions made by a government to meet commitments or obligations for
employee-related expenses. Included is the government’s share of costs for social security and the various
pension, medical, and life insurance plans.
Employee Development – In-house training, seminars, workshops, or continuing education for city
employees.
Page 157
Glossary
Ending Balance – The residual non-restricted funds that are spendable or available for appropriations at
the end of the fiscal year.
Enterprise Fund – Established to account for operations that are financed and operated similarly to
private businesses. They are usually self-supporting. The City maintains three Enterprise Funds to account
for Water, Sewer, and Street activities.
Equipment Reimbursement – Aquatic Center payment to Sewer SDC for energy upgrades.
Equipment & Replacement – This Police budget line item is a contingency for basic equipment outfit for
two officers; portable radios; mobile radio; radars.
Expenditure (Expense) – Decreases in net financial resources other than through interfund transfers.
Fees – Charges for specific services levied by local government in connection with providing a service,
permitting an activity, or imposing a fine or penalty. Major types of fees include business and non-business
license, fines, and user charges.
Firearms Skills/Range Facility – Includes ammunition for training and regular duty; portable toilets;
gun cleaning supplies; targets.
Fiscal Management – A government’s directive with respect to revenues, spending, reserves, and debt
management as these relate to governmental services, programs, and capital investment. Financial policy
provides an agreed upon set of principles for the planning and programming of governmental budgets and
its funding.
Fiscal Year – A twelve-month period designated as the operating year for accounting and budgeting
purposes in an organization. The City of Dallas’s fiscal year is July 1 through June 30.
Fleet Maintenance – Cost of maintenance and repairs to city-owned vehicles.
Franchise Fee – Charged to all utilities operating within the City and is a reimbursement to the General
Fund for the utility’s use of City streets and right-of-ways.
Fuel – Cost of gasoline or diesel fuel for City owned vehicles.
Full-Time Equivalent (FTE) – Equivalent of one employee working full time, or 2,080 hours per year.
FTE can be filled by any number of employees whose combined hours total 2,080 per year.
Fund – A fiscal and accounting entity with self-balancing accounts to record cash and other financial
resources, related liabilities, balances and changes, all segregated for specific, regulated activities and
objectives.
Fund Balance –The fund equity of government funds.
Page 158
An
Glossary
GASB (Governmental Accounting Standards Board) – It is the highest source of accounting and
financial reporting guidance for state and local governments.
General Fund – Primary operating fund of the City.
It exists to account for the resources devoted to
finance the services traditionally associated with local government. Included in these services are police
protection, fire and ambulance services, building and grounds maintenance, parks and recreation, library,
general administration of the City, and any other activity for which a special fund has not been created.
General Long-Term Debt – Represents any unmatured debt not considered to be a fund liability.
General Obligation Bonds (G.O. Bonds) – Bonds secured by the full faith and credit of the issuer. G.O.
bonds issued by local units of government are secured by a pledge of the issuer’s property taxing power
(secondary portion). They are usually issued to pay for general capital improvements such as parks and
City facilities.
GFOA (Government Financial Officers’ Association) – The professional association of state and local
finance officers in the United States who are dedicated to the sound management of government financial
resources. The association sets program standards for the GFOA’s Certificate of Achievement for
Excellence in Financial Reporting.
GIS – Geographic Information Services
Grant – A donation or contribution in cash by one governmental unit to another unit which may be made
to support a specified purpose or function, or general purpose.
HVAC, Energy and Lighting – Electricity, oil, or natural gas to provide heat, lights, and/or power to
buildings.
Inflow and Infiltration (I & I) – Excess water that flows into sewer pipes from groundwater and
stormwater is called infiltration and inflow , or I & I. Groundwater (infiltration) seeps into sewer pipes
through holes, cracks, joint failures, and faulty connections. Stormwater (inflow) rapidly flows into sewers via
roof drain downspouts, foundation drains, storm drain cross-connections, and through holes in manhole
covers. Most I & I is caused by aging infrastructure that needs maintenance or replacement.
Intergovernmental Agreement (IGA) –These are contracts or agreements between the City of Dallas
and other governmental entities.
Infrastructure – Public domain fixed assets such as roads, bridges, streets, sidewalks and similar assets
that are immovable.
Insurance – Payment to insurance services for estimated general liability, property, auto, and employee
bond insurance coverage.
Interfund Transfers – Appropriation category used in the city’s budget resolution which includes
amounts distributed from one fund to pay for services provided by another fund. Transfers from the other
funds appear as non-departmental expenditures called “Interfund Transfers.”
Page 159
Glossary
Intergovernmental Revenues – Levied by one government but shared on a predetermined basis with
another government or class of governments. An example would be the state liquor tax, which is distributed
in part to cities.
Investigations – This Police budget line item includes interview transcriptions; evidence room supplies;
contingency for major investigations; crime scene investigation & processing equipment; evidence packaging
and forms.
Janitorial Services and Supplies – Building custodial services and supplies.
Jury/Witness Fees – Fees incurred by a court case requiring a jury or witness.
Fees are paid directly to a
juror or witness.
Levy – (v) To impose a property tax.
(n) Ad valorem tax certified by a local government.
Line Item Budget – The traditional form of budget, where proposed appropriations are based on
individual objects of expense within a department or program.
Local Budget Law – Oregon Revised Statutes (ORS) dictate local budgeting practices.
ORS Chapter 294
contains Local Budget Law provisions.
Maintenance and Rental Contracts – Payments made for contracts covering a variety of maintenance
and office equipment leases.
Materials and Services – General materials and supplies that support program operations and cost; may
include office supplies, postage, printing supplies, forms, batteries, meeting costs, lunches, and other
program supplies. Also includes laundry costs, if applicable.
Mayor Expense – This covers expenses incurred by the Mayor for attendance at conferences and
functions at which he represents the City of Dallas.
Measure 5 – A constitutional amendment passed in 1990 that limits the amount of operating tax that can
be imposed on a property to $5 per $1,000 of real market value for education and $10 per 1,000 for
general government.
Measure 50 – A constitutional amendment passed in 1997 that limits growth in a property’s assessed value
to 3% per year. It also limits a local government’s taxing authority by creating permanent rate limits.
Miscellaneous (Revenue) – Includes all revenues not specified, such as title fees, copies, tow fees, park
reservations, police records, etc.
Mission – Defines the primary purpose of the City and is intended to guide all organizational decisions,
policies, and activities (internal and external) on a daily basis.
Page 160
Glossary
Municipal Memberships – Cost of membership on a city-wide basis, such as the League of Oregon Cities.
Net Assets – The equity associated with general government less liabilities.
Non-Operating Budget – Part of the budget composed of the following items:
interfund transfers,
reserves, contingencies, capital projects, and debt service payments.
Objective – Something to be accomplished in specific, well-defined and measurable terms, and that is
achievable within a specific time frame.
Office Expense – Purchases for office equipment, furnishings, and materials.
These products are of a
more durable nature than those items included in the “Materials and Supplies” budget item.
Operating Budget – The plan for current expenditures and the proposed means of financing them.
The
annual operating budget is the primary means by which most of the financing, acquisition, spending, and
service delivery activities of a government are controlled.
Operating Revenue – Funds that the government receives as income to pay for ongoing operations. It
includes such items as taxes, fees from specific services, interest earnings, and grant revenues. Operating
revenues are used to pay for day-to-day services.
Ordinance – A formal legislative enactment by the governing body of a municipality.
If it is not in conflict
with any higher form of law, such as a state statute or a constitutional provision, it has the full force and
effect of the law within the boundaries of the municipality to which it applies.
Outbound Transport – Covers costs (including gas allowance) for bringing library items to patrons who
live within city limits but are unable to come to the library for items.
Permanent Rate Limit – The maximum rate of ad valorem property taxes that a local government can
impose. Taxes generated from the permanent rate limit can be used for any purpose. No action of the
local government or its voters can change a permanent tax rate. The permanent tax rate for the City of
Dallas is $4.1954 per $1,000 of assessed value.
Personnel Services – Expenses related to the compensation of salaried employees, such as health and
accident insurance premiums, Social Security and retirement contributions, civil service assessments.
Professional Services – This budget item includes payments to contractors or companies for services
provided to the City. In the Sewer Fund budget, this line item includes the contract with OMI for operation
of the Wastewater Treatment Facility.
Program – A group of related activities to accomplish a major service or function for which the City is
responsible.
Property Tax – Ad valorem tax certified to the county assessor by a local government unit.
Page 161
Glossary
Proposed Budget – Financial plan prepared by the budget officer.
All funds must balance. It is
submitted to the public and the budget committee for review.
Public Notices/Advertising – This budget item includes all expenses related to meeting notices and
other required public notices.
RAIN / PRIORS – User fees for PRIORS (Police Records Information and Offense Reporting System) and
access to RAIN (Regional Automated Information Network), an information sharing system.
Real Market Value (RMV) – The amount in cash which could reasonably be expected by an informed
seller from an informed buyer in an arm’s-length transaction as of the assessment date.
Recreation – This budget item includes youth recreation programs and Sounds of Summer payments.
Repairs and Maintenance – Routine repairs of city equipment and/or building maintenance costs.
Reserves & Volunteers – Uniforms, equipment, and materials for Police Reserve and Volunteer
programs.
Resolution – A formal order of a governing body; lower legal status than an ordinance.
Resources – Estimated beginning funds on hand plus anticipated receipts.
Revenue – Funds received by the City from either tax or non-tax sources.
Safety/OSHA – Materials, minor equipment, personal protective equipment (PPE), videos, seminars and
educational supplies; required hearing tests, Bloodborne pathogen protection supplies, and body armor.
State Revenue Sharing – ORS 221.770 provides that a share of certain revenues of the state shall be
apportioned among and distributed to cities for general purposes. State revenue sharing monies are
allocated to cities based on population, with an adjustment for local taxing efforts. The total Revenue
Sharing dollars disbursed by the state to cities has remained constant for the past few years.
Supplemental Budget – A financial plan adopted during a budget period to meet unexpected needs or to
appropriate revenues not anticipated when the regular budget was adopted. It cannot be used to authorize a
tax.
System Development Charges (SDC) – Charges paid by developers and builders to fund expansion of
infrastructure systems necessary due to increased usage. Such charges are collected for water, sewer, storm
drainage, streets, and parks and are paid by developers and builders as part of the permit process.
Tax Rate – The amount of tax stated in terms of a unit of tax for each $1,000 of assessed value of taxable
property.
Page 162
Glossary
Tax Revenue – Includes property taxes, and hotel and motel room tax.
Telecommunications – Communication operation costs including desk telephones, cell phones, and
pagers.
Transfers – The authorized exchange of cash or other resources between funds.
Travel and Education – All travel and education costs associated with professional association
conferences, seminars, and workshops, including meal costs, professional memberships, dues,
subscriptions, and professional reference materials.
Trust Funds – A fund used to account for fiscal activities of assets held in trust by the City.
Turn-outs – Replacement or purchase of protective coats and footwear used by Fire and EMS personnel.
Unappropriated Ending Fund Balance – Amount set aside in the budget to be carried over to the next
year’s budget. It provides the City with cash until tax money or other revenues are received alter in the year.
This amount cannot be transferred by resolution or used through a supplemental budget, unless
necessitated by a qualifying emergency.
Uniform Allowance – Purchases of uniforms or required personal equipment; cleaning of uniforms.
User Fees – The fee charged for services to the party or parties who directly benefits.
Also called Charges
for Service.
Water Treatment Plant (WTP) –This is the facility that treats the City’s culinary water supply.
Wastewater Treatment Facility (WWTF) –This is the facility that treats the City’s sewage.
Working Capital – Current assets minus current liabilities. This measure is used as a gauge in determining
appropriate fund balances.
Page 163
Page 164

Aquatic Center Fiscal Year 2013 to 2018

Transcription

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