Docstoc

Operating Budget Operating Budget

Document Sample
Operating Budget Operating Budget Powered By Docstoc
					City of Lewisville
             Texas




Operating Budget
   Fiscal Year 2006-2007
   Fiscal Year 2006-2007
      www.cityoflewisville.com
      www.cityoflewisville.com
                                     HOW TO USE THIS BUDGET
The City's budget is a planning and financial guide for citizens, staff, and Council members. The purpose of this
document is to communicate the initiatives authorized by the City Council and enacted by City management. This guide
details key revenue sources (e.g. property tax, water sales, etc.) and their planned use for the fiscal year. Readers will find
a breakdown of costs, how the organization is structured, goals, objectives, accomplishments, performance measures for
each department, and other pertinent statistical data about Lewisville.

The budget document contains the following information:

Introduction:
This section contains the City Manager’s transmittal letter to the Mayor, Council, and citizens of Lewisville. The letter
provides a brief overview of the most important modifications to the approved budget, including a discussion of the tax
rate, any changes to utility rates, and significant service improvements for the upcoming year.

Process and Policies:
The budget process, the annual budget calendar, strategic planning initiatives, budgetary financial policies, and the City’s
basis of budgeting are described as a foundation on which the City Council and staff operate to conduct municipal
business. The City’s primary 5-year planning documents are also included in this section.

Budget Overview:
The overview is the executive summary, providing detailed analysis of revenues and expenditures for all funds and
management’s response to the growing demands of the City.

Fund Summaries:
This section contains financial summary information for each of the operating funds.

Debt Summary:
The Debt Summary itemizes Lewisville’s annual principal and interest costs, purposes, and lengths of all issued General
Obligation and Revenue Bonds.

Departmental Information:
The departmental sections detail all expenditures and related activity for a particular department. Included is information
on each fund authorized for expenditure, goals, objectives, City priorities, direct revenue offsets, capital improvement
projects, staffing level resources, and departmental accomplishments and performance measures.

Capital Improvements:
Capital Improvements discusses the process and itemization of the City’s capital improvements program (CIP) and
details all current CIP projects.

Appendix:
The appendix includes statistical data of the community, charter and ordinance authorization, chart of accounts, and a
budget glossary.


        Cover Information:
        The cover photograph is of Lewisville’s Old Town area circa 1900’s.

        Any questions regarding this document may be addressed by calling the City of Lewisville at (972)
        219-3408 or by writing to: City of Lewisville, P. O. Box 299002, Lewisville, Texas 75029-9002.
        You may also visit our web site at www.cityoflewisville.com.
             City of Lewisville
                                Texas
             Annual Budget for Fiscal Year
         October 1, 2006 to September 30, 2007

               As Adopted by the City Council




From left to right: Mayor Pro Tem Rudy Durham, Councilman Mike Nowels, Councilman
 Greg Tierney, Mayor Gene Carey, Deputy Mayor Pro Tem Dean Ueckert, Councilman
                                   David Thornhill.
History of Lewisville
Lewisville’s history dates to the early 1840’s. The Texas Immigration and Land Company, recognizing the
potential of the area’s rich, black soil, purchased the area and offered 640 acres to families and 360 to
bachelor settlers. The head of the company was W.S. Peters, and the first town in the area took his name:
Peters Colony.

The actual site of the City of Lewisville was named Holford Prairie’s Settlement after John and James
Holford, who migrated to the area in 1844 from Platt County, Missouri. Increased settling led to land
competition in the 1850’s. Henry Hedgcox, title administrator for the Land Company, came in increasing
conflict with settlers over title filings. In what became known as the “Hedgcox War,” area residents
destroyed his cabin and records and chased him out of town.

Unfortunately, property ownership then became quite difficult to determine. In 1853, Willis Stewart went
to Austin on the resident’s behalf. There, he completed the painstaking process of sorting out claims with
the General Land Office. Stewart would eventually develop the first comprehensive homestead law. Two
years later, Basdeal W. Lewis purchased the old Holford property and created the township of Lewisville.

The township’s early growth was slow. But in 1881, its future was solidified by the construction of the
Dallas and Wichita Railroad. By 1900, there were 500 residents. The City of Lewisville was incorporated
on January 15, 1925, with a population of 825. The city’s character further developed during this time
through the damming of the nearby Elm Fork of the Trinity River, creating a reservoir for Dallas then
known as Lake Dallas. A larger dam was constructed by the Corps of Engineers in the mid 1950’s,
collecting water from the Hickory, Cottonwood, and Stewarts’ Creeks. This 29,700 acre ft. reservoir was
named Lake Lewisville. Lake Lewisville, now the third largest lake in Texas, provides water for all city
residents and has over three million visitors annually.

Today, Lewisville is a primary recipient of the rapid growth of the North Texas area. Encompassing 42
square miles with Interstate 35 as its corridor, Lewisville enjoys a population of 86,091, an increase of over
230 percent since 1980. Located only 30 minutes from Ft. Worth, Dallas, DFW Airport and the University
of North Texas, Lewisville maintains a vital presence in the Metroplex today as it prepares for continued
prosperity in the 21st Century.




                                       City of Lewisville and Surrounding Cities


                                                            i
City of Lewisville
Organizational Chart



                                                      Citizens / Voters



                                                      Mayor / Council



                       Advisory Boards                                             Quasi-Judicial Boards




     Municipal Judge                City Secretary                       City Manager                City Attorney



     Municipal Court                              Police                                          Fire


                                          Assistant City Manager                         Assistant City Manager
                                         (Development Services)                         (Administrative Services)


                                             Public Services                               Budget & Research


                                         Community Development                             Human Resources


                                         Parks & Leisure Services                               Finance


                                                                                        Information Technology


                                                                                         Community Relations /
                                                                                              Tourism




                                                                    ii
Distinguished Budget Award




The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget
Presentation Award to the City of Lewisville, Texas for its annual budget for the fiscal year beginning October 1, 2004.

In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy
document, as an operations guide, as a financial plan, and as a communications device.

The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements,
and we are submitting it to GFOA to determine its eligibility for another award.




                                                             iii
Table of Contents
The History of Lewisville .........................................................................................................................i
City-Wide Organization Chart.................................................................................................................ii
Distinguished Budget Presentation Award.............................................................................................iii
Table of Contents.....................................................................................................................................iv

Introduction
       City Manager’s Message ..........................................................................................................viii

Process & Policies
       Budget Process.............................................................................................................................1
       Budget Calendar ..........................................................................................................................1
       Strategic Plan ...............................................................................................................................3
       SWOT ..........................................................................................................................................4
       City Council Priorities & Goals ..................................................................................................8
       Action Steps & SWOTs by City Council Priorities & Goals ..................................................10
       Measuring Performance (Status of FY 2005/06 Objectives)...................................................25
       Budgetary Financial Policies.....................................................................................................37
       Accounting System and Basis of Budgeting ............................................................................39
       Long-Range Financial Plans .....................................................................................................41
         General Fund Financial Plan .................................................................................................41
         Water and Wastewater Fund Financial Plan.........................................................................42
         Water and Sewer Capital Improvement Projects Financial Plan.........................................43
         Street and Drainage Capital Projects Financial Plan............................................................44
         Strategic Information Systems Technology Plan .................................................................45
         4B Parks and Recreation Fund Financial Plan .....................................................................47

Budget Overview
      Personnel....................................................................................................................................48
      Overview of Funds ....................................................................................................................49
         General Fund.........................................................................................................................50
         Utility Fund ...........................................................................................................................72
         Other Funds...........................................................................................................................77

Fund Summaries
      Fund Organization .....................................................................................................................89
      Fund Definitions ........................................................................................................................90
      Summary of All Funds ..............................................................................................................93
      General Fund Financial Summary ............................................................................................95
      General Fund Revenue Detail ...................................................................................................96
      Utility Fund Financial Summary.............................................................................................101
      Utility Fund Revenue Detail....................................................................................................102
      Debt Service Fund ...................................................................................................................104


                                                                          iv
           Hotel Motel Fund.....................................................................................................................105
           Recreation Fund.......................................................................................................................106
           Grant Fund ...............................................................................................................................107
           Waters Ridge PID #1 Fund .....................................................................................................108
           Municipal Court Security Fund...............................................................................................109
           Fire / Police Training Fund......................................................................................................110
           Law Enforcement Officer Standards & Education Fund (LEOSE) ......................................111
           Old Town TIF Fund.................................................................................................................112
           Records Management Fund.....................................................................................................113
           Municipal Court Technology Fund.........................................................................................114
           Insurance Risk Fund ................................................................................................................115
           Internal Service Fund...............................................................................................................116
           Vehicle & Equipment Replacement Fund ..............................................................................117
           Police Forfeiture/Trust Fund ...................................................................................................122
           Health Fund..............................................................................................................................123
           4B Sales Tax Fund...................................................................................................................124

Debt Summary
      Debt Introduction.....................................................................................................................125
      Future Debt Payment Requirements (Total by Fiscal Year)..................................................126
      General Fund Debt...................................................................................................................126
      4B Sales Tax Fund Debt..........................................................................................................129
      Utility Fund Debt .....................................................................................................................130
      General Obligation Bond Schedules.......................................................................................132
      Certificate of Obligation Bond Schedules ..............................................................................141
      Revenue Bond Schedules ........................................................................................................142

Departmental Budgets
      Non-Departmental ...................................................................................................................153
      Mayor/Council .........................................................................................................................159
      City Administration .................................................................................................................163
      Public Records .........................................................................................................................173
      Legal.........................................................................................................................................179
      Police........................................................................................................................................185
      Fire............................................................................................................................................203
      Public Services.........................................................................................................................215
      Parks & Leisure Services (PALS)...........................................................................................243
      Community Development .......................................................................................................261
      Finance .....................................................................................................................................279
      Human Resources ....................................................................................................................291
      Community Relations / Tourism.............................................................................................297
      Information Technology Services...........................................................................................305
      Municipal Court.......................................................................................................................315

Capital Improvements
       Planning for Capital Improvement Projects............................................................................323


                                                                           v
           Funding for Capital Improvement Projects ............................................................................324
           On-Going Operating Impacts..................................................................................................324
           Types of Capital Improvement Projects .................................................................................325
           Capital Improvement Projects (Summary) .............................................................................327
           Capital Improvement Projects (Detail Per Project) ................................................................330

Appendix
     About Lewisville......................................................................................................................376
     Lewisville Statistical Data.......................................................................................................377
     Principal Taxpayers .................................................................................................................384
     City of Lewisville Fee Schedule .............................................................................................385
     City of Lewisville Charter .......................................................................................................422
     Ordinance Adopting the Budget..............................................................................................427
     Ordinance Establishing Tax Rate............................................................................................431
     Glossary of Terms....................................................................................................................434
     Index.........................................................................................................................................453




                                                                         vi
Honorable Mayor and City Council
City of Lewisville
Lewisville, TX 75029


                                                                        Claude E. King, City Manager
To the Honorable Mayor Carey and Council Members:

In accordance with Section 9.02 of the City Charter and with State law requirements, I
respectfully submit the FY 2006/07 Operating Budget for the City of Lewisville.

Lewisville has endured the test of self definition as it evolved from a small, rural community into
a thriving residential suburb. This year’s budget continues to represent the City’s commitment to
sound fiscal management as we strive to reduce operating expenditures without significantly
impacting service levels. Throughout the development of the budget, input was received from
citizens, the Mayor and Council, and city staff. Through this comprehensive strategic planning
process, we identified and addressed the community’s most pressing needs. I believe this
adopted budget best meets those needs in the context of the City’s financial resources and budget
constraints.

This year’s budget has been balanced using the strong performance of existing revenue streams,
by reducing costs in existing operations, such as eliminating the need to pay third party vendors
for internet and phone service at remote facilities (through the use of new, less costly
technology) and to a lesser degree, by minor increases to fees through the implementation of an
annual departmental fee schedule review process.

However, our revenue streams are not always going to be this stable. Many revenue sources are
highly dependent on the economy, local trade and industry activity in Lewisville. This is
particularly true of the sales tax and development fees. Other revenues are known to be finite in
term, such as the collection of landfill host fees (budgeted at $1.845 million this year) which will
come to an end when the landfills close, but we have become dependent on them and will be
forced to adjust to their loss in the future.

The FY 2006/07 budget is balanced because of a forecasted $2.516 million increase in revenue,
due primarily to property value increases and anticipated increases in sales tax, landfill host fees
and ambulance fees. Half of this additional revenue ($1.242 million) went towards increases in
personnel costs including pay plan adjustments and associated benefit increases.

The remaining new revenue allowed the funding of several new programs. A utility line
relocation program was funded, as was a neighborhood street rehabilitation capital improvement


                                                viii
program. In addition, funding for the 4th of July special event and the Summer Music Series was
moved to the General Fund from the Hotel/Motel fund due to uncertainty regarding the use of
Hotel/Motel tax dollars for these programs. Other programs funded include the maintenance and
replacement costs for technology plan additions, annual alley rehabilitation program funding was
increased, funding for temporary street maintenance workers was increased, and fire department
facility maintenance and protective clothing funding was increased.

Further expenses are looming on the horizon of future budgets (e.g. street maintenance,
stormwater regulation, electricity, and health insurance). Cost saving measures will continue as
a major priority but are unlikely to generate enough to cover the cost of these programs in the
future.

Management is working to implement the mission of the City Council in this environment.
Driving our efforts to sustain our past and improve our future, staff operates under the following
mission:

Mission:
The Mission of the City of Lewisville is to enhance the quality of life for our community and
provide effective municipal service.

To achieve this mission, the City of Lewisville adheres to nine fundamental priorities:

Priorities:
 1. Provide a well developed and maintained infrastructure, and meet the demand for services.
 2. Community cost of service delivery.
 3. Maintain financial stability.
 4. Provide opportunities for cultural/recreational activities for residents and visitors.
 5. Provide a community where citizens/visitors are safe and secure.
 6. Develop the City’s economic base and improve aging/substandard areas.
 7. Meet transportation and transit needs.
 8. Maintain a stable, high performance workforce.
 9. Enhance the community’s image and citizen involvement.

To achieve these priorities, a comprehensive strategic plan was developed, quantifying the
expectations of each department and providing timeframes for achievement. In 2002, a citizen
survey was conducted to assist the City Council in establishing priorities and staff in developing
goals and objectives for their departments that would be meaningful to the public at large. This
survey was again conducted in 2004 and 2006 in order to determine any trends in performance.


                                                 ix
    Staff is committed to utilizing the most productive and efficient means available to achieve their
    goals. The FY 2006/07 Operating Budget reflects these priorities and strategies. Included in the
    process and policies section of this document is a listing of new programs/funding directly
    related to each of the priorities. These are in addition to the many existing programs and services
    provided annually in response to these priorities.

    The city-wide budget for all operations and debt service for FY 2006/07 is $92,292,726. Growth
    in the total budget is attributed primarily to personnel costs and related benefits.

    The following chart reflects the $92,292,726 total FY 2006/07 available resources distributed
    over major spending areas.
Other Revenues:
Licenses & Permits
Grants                                         Charges
Recreation                                       for
                                               Services
Fines
                                                 5%
Interest/Misc                  Sewer Sales
Transfers In                      9%
                                                      Com Dev




                                             PALS

                     Other
                     13%
                                                                      Public Safety
                                      Admin



                                                                                      T axes
                                                                                       58%
                                       Debt Service
                                                                Public Services
                       Water Sales
                         15%                                                                   Admin Services:
                                                                                               Mayor & Council
                                                                                               Non-Dept/Misc
                                                                                               City Manager
                                                                                               Public Records
                                                                                               Legal
                                                                                               Human Resources
                                                                                               Technology
                                                                                               Court
                                                                                               Comm Rel/Tourism




    The FY 2006/07 budget includes 8 new positions compared to last year’s budget. A Crime
    Scene Analyst was added in the Police Department, a Court Operations Division Manager was
    added in Municipal Court, a System Support Specialist was added in the Information &
    Technology Services Department, a Mechanic was added in the Fire Department, two part-time


                                                                 x
animal shelter attendant positions were combined into a full-time position, part-time funding was
reallocated in the Library to fund a new full-time Library Technician, and two police officers
were added during FY 2005/06 to the Neighborhood Integrity Program.

Highlights in the FY 2006/07 budget include:

•   The property tax rate remains at $0.45679 per $100 valuation.

•   General Fund appropriations for FY 2006/07 are $54.515 million, which is an increase of
    $2.516 million over last year’s budget (4.6% increase). Nearly all of the increase is related to
    the following program changes: pay plan adjustments with associated benefit rollups; the
    addition of four new positions and other minor program changes as described above.

•   Utility Fund revenues increased less than one half of one percent, or $66,751 compared to the
    FY 2005/06 budget. For FY 2006/07, proposed water and sewer sales increased 2%
    compared to last year’s budget. Council determined that a rate increase on the base charge
    equal to 1% of budgeted water and sewer revenue was needed due to the City of Dallas’
    increasing water costs. This increase provided an additional $221,553 in revenue which has
    been allocated to the water line replacement program. However, capital recovery fees are
    projected to substantially decrease by 39%. This projection is based on an analysis of likely
    housing (Townhomes at Continental Square, Meridian Phase 1 and 2 and 2A) and
    commercial (Vista Ridge Condos, Univesco, Lakeside Office Center) starts. Based on their
    progress to date, the projection seems conservatively reasonable. The net operating budget
    increase of $67,751 is made up of numerous moving pieces. Although “new” programs
    totaling more than $1.5 million were added, reductions and eliminations of one time
    expenses from the FY 2005/06 budget such as $683,790 in equipment and supplies in Public
    Services, a reduction of $733,299 in debt service requirements, and a reduction of $190,442
    in anticipated economic development agreement payments offset the majority of the “new”
    program cost.

•   In the Debt Service Fund, the FY 2006/07 expenditures include additional debt service for
    the 2006 General Obligation Bond Issuance ($3.05 million of which is for the Valley Ridge
    miscellaneous streets project, $1 million is for the Westwood Estates streets project, and
    $600,000 is for the jail facility project).

•   In the Parks and Library Development Fund, revenues were set at $4.746 million. This is
    primarily made up of $4.401 million in sales tax revenue, with the remainder generated at the
    aquatic facilities. Numerous projects are now underway, including expansion of the
    Municipal Library, athletic complex turf improvements, ball field maintenance, athletic field
    development, a skatepark and a dog park. FY 2006/07 operating revenue will also be used
    for on-going operating costs related to the aquatic facilities ($505,081), expanded library
    ($543,082) and park maintenance ($255,996).

•   The Hotel/Motel Tax Fund includes an anticipated 12.7% increase in revenues based on the
    most recent twelve months experience. Hotel/Motel tax was budgeted at the FY 2005/06


                                                 xi
   revised revenue projection amount plus 3% in growth, resulting in $1,376,459 in budgeted
   revenue (3% increase). Per Council direction, the Arts Council budget was held at the FY
   2005/06 level of $139,831. This number has been held flat since FY 2000/01. Funding for
   the July 4th Special Event and the Summer Music Series have been moved to the General
   Fund. Special events remaining in the Hotel Motel Fund include the Old Town Fall Music
   Series, Holiday at the Hall, Cinco de Mayo, and the Saddle Club. A tourism study was
   completed by the consulting firm of PricewatehouseCoopers in June 2005. Based on City
   Council acceptance of this report and specific direction related to the establishment of
   tourism as a division of the city, the proposed budget eliminates any payment of a
   management fee to the Chamber of Commerce. The FY 2006/07 proposed budget includes
   $887,765 to cover all of the special events previously mentioned, the salary and benefit costs
   of a Tourism Director, Tourism Specialist, and secretary; operating costs of a Visitor
   Information Center; division operating costs; and general marketing and promotions
   expenses as recommended in the Tourism Strategic Plan approved by the City Council on
   May 15, 2006. A payment of $250,000 is included in the budget for repayment of an inter-
   fund loan from the vehicle and equipment replacement fund to the hotel/motel fund for the
   conference center lease fee.

The FY 2006/07 Operating Budget demonstrates our focus, as always, on working to maintain
standards of citizen safety and response to emergencies. Infrastructure and water/ sewer capacity
must be expanded to sustain our current and future population. Quality of life initiatives must
broaden to support the livability of neighborhoods, and proactive economic development
activities must be continued to solidify the tax base and fulfill the City as a place to work, live
and play.

In closing, I appreciate the efforts of the City Council, department directors and other staff
members that participated in the development of this document. Special thanks should go to
Budget and Research Director, Gina Thompson and Management Projects Coordinator, Jason
Kirkland who contributed numerous hours coordinating the budget process and preparing this
critical document.

Sincerely,



Claude E. King
City Manager




                                                xii
Budget Process
The budget process occurs over a seven-month period through the collective efforts of
department staff, division managers, directors, the City Manager and the City Council.
Preparation of the budget is composed of six steps.

    FEB         MAR          APR            MAY                JUN                 JUL      AUG           SEP


   Council
   Retreat     City-wide
               Strategic
               Planning    Budget Preparation & Staff
                                     Input



                                             City Management Review / Preliminary
                                                       Budget Prepared



                                                            City Manager / City Council
                                                                 Recommendations


                                                                                          Preliminary
                                                                                            Budget
                                                                                            Revised
                                                                                                        Budget &
                                                                                                        Tax Rate
                                                                                                        Adopted



                                    City of Lewisville Budget Process / Calendar


Step #1: City Council Retreat
Every February, the City Council, City Manager and key staff conduct an annual retreat. They
review the current state of the City, core values for the organization, and the vision and mission
statements. Departmental operations, debt requirements, and new initiatives are examined to
provide city staff with Council input prior to the budget process. The current list of Council
established priorities and goals is revised and edited during this step in the process.

Step #2: Strategic Plan Development
Departmental staff begins analyzing the strengths, weaknesses, opportunities and threats of their
departments, and set short-term objectives for the next two years. These objectives focus on
weaknesses and threats and must relate directly to one of the approved Council directed priorities
and goals.

Step #3: Revise Year-End Estimates for Current Year
In April and May, management reviews current-year budgets and requires department heads to
estimate what they will spend for the remainder of the year. The “revised budget” for each
department is not to be exceeded without approval from the City Manager. Concurrently,


                                                        1
revenues are evaluated on year-to-date collections to determine if the City will meet its
expectations for the year and to develop projections for the upcoming fiscal year.

Step #4: Departments Develop Budget Requests
Departments evaluate existing program goals and objectives used to assess performance and
fine-tune them for the coming fiscal year. Goals represent the purpose of programs while
objectives identify their specific, qualitative aim. Departments propose performance measures
based upon future demand estimates and new management initiatives. Performance measures
are developed to gauge the output, efficiency and effectiveness of the proposed goals and
objectives. By evaluating current activities, departments have a basis to propose future service
levels within the context of existing budgets and propose enhancements, or action steps, that will
add value for the next year if authorized.

The proposed budget is based upon current year appropriations minus capital outlay or one-time
expenses. Line item detail is developed for each department. Increased operational or overhead
costs for existing programs are absorbed within current budgets. Programs that can no longer be
sustained due to cost impacts may be submitted as action steps.

Step #5: City Manager Develops Proposed Budget
Departments submit action steps for the next year. Action Steps include reductions, add-backs,
new programs, replacements, capital outlay, and additional personnel. These items are
prioritized and submitted by the departments to the City Manager based upon their ability to
maintain or enhance existing service. Each action step is directly tied to a City priority. The
City Manager reviews department action steps and meets with individual department heads. At
this time, all five-year plans currently utilized are updated. This includes CIP Water and Sewer,
CIP Street, Technology, Parks and Library Development Fund, overall Utility Fund, and General
Fund plans. Copies of the various plan summaries have been included at the end of this section.
After assessing relevant information, the City Manager prioritizes his list of service
improvements and reductions and reviews all revenue sources to compile the proposed budget.

Step #6: City Council Adopts the Budget
The last step in the process adopts the final budget. This begins in August when the City Council
receives the proposed budget and reviews it at the annual budget workshop. Council members
discuss policy objectives and the spending plan in relation to their annual priorities established
during the Council retreat. Finalizing the proposed budget, the Council holds a public hearing in
September on the pending tax rate and budget. Following the public hearing, the final budget is
adopted subsequent to the next fiscal year, October 1.

This year, the final budget document includes the City-wide SWOT analysis, a presentation of
goals and objectives by City Council priority, as well as a listing of the action steps and related
dollar amounts funded for each City priority. In addition, an effort has been made to display this
information by department with their related revenues and capital improvement projects. This
information can be found in each departmental tab. Our goal is to have a comprehensive
presentation of the strategic plan, all funds, and revenues by department.



                                                 2
Amendments
The budget can be amended at any time during the fiscal year through the adoption of a budget
amendment ordinance. In addition, an annual amendment is authorized by the City Council to
account for goods and services charged in the prior year, but not completed or delivered until the
current year. Departments may transfer funds between accounts or between divisions with
approval from the City Manager. The City Manager may transfer between departments within
each fund. Any transfers between funds require the approval of the City Council.




Lewisville Strategic Plan
The Mission of the City of Lewisville is to enhance the quality of life for our
community and provide effective municipal service.
The City of Lewisville strategic planning process revolves around our core mission. Our
strategic plan starts with determining where we stand. This is accomplished through citizen
input and an internal SWOT Analysis. Based on this, the City Council sets priorities for the
development of the budget. They also set one or more goals they want achieved for each
priority. Departments then work to help Council achieve their priorities and goals by establishing
objectives for themselves. Finally, departments determine what specific, operational steps will
be needed to achieve their objectives and they request funding for specific programs.




                             Citizen &
                             Staff Input                  SWOT
                                                          Analysis




                      Adopted                                    Council
                      Budget                                     Priorities
                                                                 & Goals


                                           Departmenta
                                           l Objectives
                                             & Action
                                              Steps




                                                   3
Developing the Plan: SWOT Analysis and Citizen Input
In the first step towards refining the city’s strategic plan for the next fiscal year, departments
look inwards and determine their Strengths, Weaknesses, Opportunities and Threats (this is
referred to as a SWOT Analysis). Strengths and Weaknesses are short-term, and Opportunities
and Threats are more long-term. The SWOT Analysis is further broken down into four main
categories:

Infrastructure and Service Delivery – This category refers to infrastructure maintenance,
development, changes, demand, equipment, etc. as well as service issues such as demand,
staffing, processes, etc. Issues related to the department’s service responsibility are discussed in
this category.

People and Competencies – This category refers to current employee needs, concerns, and
issues, such as performance measurement, recruitment, training, teamwork, etc. This category
deals with department issues only and not broad organizational issues.

Political and Social - This category encompasses issues dealing with the community, boards and
council, other governmental entities, etc. Again, only issues related to the particular department
are discussed.

Economic and Financial - As the name implies, any economic or financial issues are addressed
in this section: Issues such as financial policies, funding sources, revenue concerns, user
fees/rates, etc. that relate specifically to the departments.

After the departments determine their strengths, weaknesses, opportunities and threats, the City
Manager and Council, assuming a more global view, select the city-wide SWOTs which will
then become the overall city SWOTs.

Below are the City’s Strengths, Weaknesses, Opportunities and Threats used to develop the FY
2006/07 strategic plan and adopted budget.

 Economic & Financial
               Short-Term                                                                          Long-Term
 Strengths            Weaknesses                                         Opportunities                   Threats
 G.O. Bond program high bond       Appearance of junk yards on           Camelot landfill user fees.       Business cycle decline /
 rating.                           Hwy 121.                                                                reduction of ad valorem
                                                                                                           collection.
 Geographic location.              Asset management system.              Continued expansion of tax base   Continued decrease of impact fee
                                                                         of East Lewisville and Old        revenue associated with lower
                                                                         Town.                             residential development activity.
 Low employee to population        Departmental cost control             Development of cost effective     Cost of service demand growth.
 ratio.                            initiatives.                          health plan alternatives.
 Old Town Tax Increment            Utility plant equipment               Development of southwest          GASB 45 treatment of retiree
 Financing (TIF) revenue /         replacement (lack of formalized       Lewisville.                       benefit exposure.
 incentive program.                plan).
 Risk program has broad            Waterline / sewerline                 Energy conservation programs      Legislative pressure on property
 coverage.                         replacement funding.                  and products.                     tax / valuation.
 Aggressive tax incentive policy   Lack of Revenue Manual.               Enhance cost center allocation    Loss of City CDBG entitlement -
 increases the city's ability to                                         control.                          multiple grant awards.
 attract new businesses.
 Diverse economic and revenue      Rising fuel costs.                    Enhance facility preventive       Sales tax and development fee
 base.                                                                   maintenance programs.             decline.



                                                                     4
Funding capabilities for high       Debt Ratio (UF).                      Expanded opportunities of            Streamlined sales tax.
priority projects.                                                        annual contractual purchasing
                                                                          agreements.
New monthly financial analysis      Development and Infrastructure        Expansion of lighting retrofit       Revenue loss to IH-35
process in place.                   Needs.                                program for city facilities.         expansion.
Redevelopment of Old Town.          Storm Water Financing.                Focused, targeted property           Declining economy.
                                                                          development.
Controlled claims costs.            Unaccounted for Water Loss.           Increase revenue bond rating.        Increasing salary & benefits
                                                                                                               costs/competitive pressure from
                                                                                                               other cities.
Grants.                             Diminishing amount of corporate       Interlocal sharing of radio costs.   Rising health plan costs.
                                    campus land.
Competitive Water/Sewer Rates.      GB and LI zoning remaining in         Internal audit program               Loss of Denton County Library
                                    Old Town.                             development and internal control     funding.
                                                                          improvements.
Comprehensive CIP Reports.                                                More effective use of hotel /        Build-out limitations may
                                                                          motel funds.                         diminish opportunity for
                                                                                                               progress and growth.
Equipment Replacement                                                     Partnership with Lewisville          Inability to fund ongoing
Programs.                                                                 Economic Development                 technology.
                                                                          Foundation.
Host fee revenue from landfills.                                          Road impact fee.                     Unfunded mandates from State
                                                                                                               and Federal branches.
Multi-Year Financial Planning.                                            Solicitation of advertising,
                                                                          naming rights.
4B Sales Tax.                                                             Streets sales tax, public safety
                                                                          sales tax.
Park Development Fund.                                                    TIF bond financing in Old Town.
Fiscally conservative.                                                    Use of technology to reduce
                                                                          staffing demands.
Low/competitive tax rate.                                                 Water conservation programs
                                                                          and products.
Revenue forecasting.                                                      Wellness program.
Economic development and                                                  West side overlay and incentive
commercial growth.                                                        programs.
Use of resources through sharing                                          Economic Development Sales
files, hardware and data.                                                 Tax.
Municipal Court Security Fund.                                            Expand monthly financial
                                                                          analysis.
Municipal Court Technology                                                Annexation of Castle Hills, Lord
Fund.                                                                     and Clem.
Use of State FTA program for                                              Competitive Electric Contract
improve/increase fine collection.                                         Rate & Terms.
                                                                          Increase grant funding.
                                                                          Increased use of privatization /
                                                                          outsourcing / managed
                                                                          competition.
                                                                          New and increased user fees and
                                                                          contract fees.
                                                                          Reduction in Electric Usage Per
                                                                          SB5 Requirements.
                                                                          Water/Wastewater Reuse
                                                                          Programs.
                                                                          Alternative Funding.
                                                                          Public/Private sponsorships.
                                                                          Increased Internal capital
                                                                          financing.
                                                                          New legislation related to
                                                                          workers compensation.
                                                                          E-Government initiatives.
                                                                          Municipal Court Juvenile Case
                                                                          Manager fund.




                                                                      5
Infrastructure and Service Delivery
                Short-Term                                                                                   Long-Term
Strengths              Weaknesses                                               Opportunities                      Threats
Availability of modern                 Aging street / water line / sewer        Benchmarking studies.                Disasters (natural, technological,
technology/centralized                 line infrastructure.                                                          man-made).
technology planning.
Fleet reliability due to               Appearance of corridors.                 City-wide marketing/branding.        Disruption of technology-based
maintenance and replacement                                                                                          security issues.
programs.
General citizen communications.        Code Enforcement / street                Corporate Drive / Windhaven          Future increase in crime rate and
                                       lighting customer rankings.              (Near Neighbor Program) /            associated police department
                                                                                Private/Public Partnerships.         workloads.
GO Bond Program for                    Generalized transit services /           Developing East Hill Park for        Inability to continue lease /
infrastructure.                        facilities.                              East side service demand.            interruption to fiber lease
                                                                                                                     agreement.
Interlocal cooperation for             Limited bilingual service                Expand technology based service      Increasing non-compliance with
emergency services.                    delivery.                                delivery.                            nuisance codes.
Known planning parameters (i.e.        Need for Old Town parking.               Garbage service once weekly.         Low pool of applicants
build out, City limits).                                                                                             including bi-lingual applicants.
Park and library facility and          Need for updated Old Town                I-35E corridor improvement.          Mandates (e.g. Storm Water
service development through 4B.        Plan.                                                                         mandate).
Tracking citizen                       Specialized crime scene unit.            Increased interlocal service /       Change in state or federal laws.
complaints/comments.                                                            facility sharing.
State of the art Communications        Traffic safety and congestion.           Recreational needs analysis          Changing Regulations and
Center.                                                                         including outdoor programming.       Procedures for Electric
                                                                                                                     Restructuring.
Apparatus and Equipment.               Underutilization of GIS as a city-       Regional disaster response.          Vendor-limited interest in
                                       wide planning and mapping tool.                                               providing meter reading
                                                                                                                     services.
ISO rating.                            Facility Maintenance.                    Regional sports authority.           Organizational resistance to
                                                                                                                     change.
Newer and remodeled facilities.        Landscaping for parks &                  Visitors bureau programming.
                                       facilities.
Cities Aggregation Power Project                                                Westside overlay and incentive
(CAPP) Membership &                                                             program.
Participation.
Infrastructure Planning and                                                     Document Imaging System
regular Investment.                                                             Implementation.
Positive Customer Satisfaction                                                  Construction of new jail in next 5
Rankings for Most City Services.                                                years.
Superior Water Rating by TCEQ.                                                  Improve radio interoperability.
East Hill Park lease for future east                                            Develop new facilities/ skate
side demands.                                                                   park, dog park, athletic complex.
New Aquatic Facilities.                                                         Lakes at Vista Ridge.
Plans for new Athletic/Park                                                     Linked city-wide trails and bike
Facility.                                                                       routes.
Comprehensive Old Town                                                          Expand GIS applications.
development standards and board
processes.
Comprehensive regulations for
new developer construction.
Flexibility & responsiveness to
development.
E-procurement and online
auctioning.
GFOA recognition for excellence
in budgeting, purchasing and
financial reporting.
Interlocal Agreements to increase
purchasing power. (LISD, other
cities, etc.).
Use of technology for service
delivery.
Communications service
providing voice and data over
same network.
GIS Infrastructure.



                                                                            6
People and Competencies
              Short-Term                                                                              Long-Term
Strengths           Weaknesses                                               Opportunities                  Threats
Competitive benefits package.        Competition for certified               Alternative training programs       Future non-competitiveness /
                                     operators in Public Services.           through interlocals / COG.          inequity in salary/benefit
                                                                                                                 structure.
Human Resource training              Full utilization of existing            Increase employee training          Continued growth in work loads.
program including the                technology by staff.                    opportunities.
Leadership Development Series.
Low staff to population ratio.       Lack of Police Department                                                   Constantly changing regulatory
                                     qualified applicants.                                                       directives for certification
                                                                                                                 requirements.
Low turnover ratio.                  Management level diversity.
Willingness to go the extra mile /   Employee Communication and
internally motivated staff.          Information Flow.
Diverse backgrounds and              Lack of experienced applicants in
experience among staff.              some positions.
Good teamwork.                       Reward and recognition program.
Strong Human Resource System.




Political and Social
                 Short-Term                                                                           Long-Term
Strengths              Weaknesses                                            Opportunities                  Threats
Political stability.                 Marketing / image.                      Developing programs for the         Erosion of annexation authority
                                                                             hispanic community.                 in ETJ (legislative).
Positive Council / staff             Resident turnover.                      Enhance customer satisfaction       School system ratings decrease.
relationship.                                                                measurement tools utilizing
                                                                             current technology.
Strong citizen support of            Small pool of board/commission          Enhance public education /          Changes in demographics.
infrastructure improvements.         candidates.                             marketing activities.
Annual council retreat.              Limited community involvement.          Improve perception of community     Continued loss of Federal and
                                                                             safety and security.                State funding for local programs
                                                                                                                 (CDBG, Transportation).
High expectations for customer       Public perception of government.        Improve public processes / public   Legislative restrictions or
service fulfillment.                                                         participation.                      mandates.
Political support of codes and       Citizen perception of changing          Increased access to services
ordinances.                          neighborhood profiles.                  through bilingual staff.
Staff involvement with regional      Citizens awareness of                   Involvement in legislative
and social agencies.                 information and services                processes at State and Federal
                                     available on city web site.             levels.
                                                                             Enhanced customer satisfaction
                                                                             measurement tools/citizen &
                                                                             customer surveys.
                                                                             Communication and continuity
                                                                             between the City and LISD.
                                                                             Enhanced advisory board member
                                                                             training.
                                                                             Citizen access to internet.
                                                                             More active/effective community
                                                                             outreach programs.




                                                                         7
Developing the Plan: City Council Priorities and Goals
The city mission is the point around which the strategic planning process revolves. To achieve
our mission, the City Council has set nine fundamental priorities. Priorities are strategic versus
operational. The City Council priorities for the FY 2006/07 budget process are:

1)    Provide a well developed and maintained infrastructure, and meet the demand for
      services.
2)    Community cost of service delivery.
3)    Maintain financial stability.
4)    Provide opportunities for cultural/recreational activities for residents and visitors.
5)    Provide a community where citizens/visitors are safe and secure.
6)    Develop the City’s economic base and improve aging/substandard areas.
7)    Meet transportation and transit needs.
8)    Maintain a stable, high performance workforce.
9)    Enhance the community’s image and citizen involvement.

Each City Council priority has one or more corresponding goals. Goals are more specific than
priorities and not operational in nature. Below are the goals (per priority) set by the City Council
for FY 2006/07:

Provide a well developed and maintained infrastructure, and meet the demand for services.
   a. Goal: Maintain facilities to meet service demand
   b. Goal: Improve street, sidewalk, alley and utility line condition ratings
   c. Goal: Maintain adequate capacity in water/sewer systems
   d. Goal: Maintain an effective technology infrastructure
   e. Goal: Ensure high quality plan review and inspection services
   f. Goal: Maintain staffing and service levels that match community expectations

Community cost of service delivery.
  a. Goal: Increase energy conservation measures
  b. Goal: Oppose unfunded state mandates
  c. Goal: Use technology in lieu of manpower when possible
  d. Goal: Control employee/retiree health insurance costs
  e. Goal: Use alternative procurement methods for facility construction when cost effective
  f. Goal: Increase interlocal service provision

Maintain financial stability.
  a. Goal: Maintain a budget system that funds competing needs according to the entire
           organization's priorities
  b. Goal: Maintain/improve revenue base
  c. Goal: Ensure effective internal control systems
  d. Goal: Improve revenue bond rating (Moody's)

Provide opportunities for cultural/recreational activities for residents and visitors.
   a. Goal: Increase participation in recreation and athletic programs
   b. Goal: Utilize partnerships with outside entities to improve recreational opportunities


                                                 8
   c.   Goal: Improve the park and recreation system assets
   d.   Goal: Increase opportunities for recreation oriented visitation


Provide a community where citizens/visitors are safe and secure.
   a. Goal: Provide necessary public safety facilities and equipment
   b. Goal: Involve the community more in safety and security
   c. Goal: Match demand for public safety with the appropriate manpower
   d. Goal: Ensure high compliance with community health and safety ordinances
   e. Goal: Improve neighborhood security in aging areas
   f. Goal: Ensure disaster preparedness and timely response

Develop the City’s economic base and improve aging/substandard areas.
   a. Goal: Improve the appearance of aging neighborhoods
   b. Goal: Increase investment in Old Town
   c. Goal: Increase re-development in other areas of the city
   d. Goal: Reduce the impacts of retail competition and I-35 expansion

Meet transportation and transit needs.
  a. Goal: Improve local thoroughfare system
  b. Goal: Utilize outside resources for road construction funding
  c. Goal: Develop transit (bus/rail) system in Lewisville

Maintain a stable, high performance workforce.
  a. Goal: Develop the organization
  b. Goal: Improve quality of job candidates

Enhance the community’s image and citizen involvement.
  a. Goal: Improve communications with Hispanic community
  b. Goal: Use the Visitors Bureau and other City resources to define and promote a positive
          City image among residents & visitors to the City
  c. Goal: Increase opportunities for citizen and community participation
  d. Goal: Work with local stakeholders, regional and state partners, and third-party entities to
          maximize Lewisville's potential as a tourist destination
  e. Goal: Improve corridor appearance


Developing the Plan: Departmental Objectives
Departments help achieve the City Council’s priorities and goals by creating specific objectives
they will attempt to achieve during the next fiscal year. Each department objective is tied to a
City Council goal (which is in turn tied to a priority). These specific departmental objectives are
listed in the departmental summary sections of the budget document.


Developing the Plan: Departmental Action Steps
Once the departments have set their objectives for the next fiscal year, they determine if they will
need new tools to achieve those objectives. These new requests can be seen as the specific

                                                   9
“actions” the department will be taking to achieve their objectives and are hence referred to as
“Action Steps”. An example of an action step would be: “Create and print crime prevention
brochures.” The department would then ask for specific dollar amounts needed to create and
print crime prevention brochures. Not all action steps require new money though. Many times
departments determine a specific step that can be taken to achieve an objective which does not
require new funding but can instead be absorbed into their existing operating budgets.

Adding Dollars to Achieve the Desired Results of the Strategic Plan
The final step towards the development of the city’s strategic plan is funding new
projects/programs so the plan’s goals and objectives can be achieved. New funding is not
always necessary but there are projects/programs that can not be initiated without it.

Below is a comprehensive listing of all the action steps that were funded for FY 2006/07 to help
achieve the priorities and goals set by the City Council. Under each goal (goals are bulleted) you
will see also the strengths, weaknesses, opportunities and threats (identified in the SWOT
analysis) that are being addressed by that goal.

Provide a well developed and maintained infrastructure and meet demand for services.
                                                                        $2,221,162 $1,289,572
 • Improve street, sidewalk, alley and utility line condition ratings

   Strengths, Weaknesses, Opportunities and Threats Addressed: (S) Funding capabilities for high priority
   projects; (S) Equipment replacement program; (S) Infrastructure planning and regular investment; (S) Strong
   citizen support of infrastructure improvements; (W) Aging street / water line / sewer line infrastructure; (W)
   Appearance of corridors; (W) Development and Infrastructure Needs
                                                                                                       FY 06/07 On-Going
       Public Services        Neighborhood Rehab                                                       $400,000   $21,053
       Public Services        Unfunded Water Line Replacements                                         $112,268 $112,268
       Public Services        Wastewater Odor Control System                                            $82,765   $82,765
       Public Services        Hydro Excavator for Utility Line Maintenance Division                     $43,322         -
       Public Services        Streets Division - Temporary Worker Salaries                              $37,000   $37,000
       Public Services        Compact Excavator for Utility Line Maintenance Division                   $34,000         -
       Public Services        Increased funding for concrete maintenance material                       $15,000   $15,000
       Public Services        Small Equipment Replacement for Utility Line Maintenance Division         $14,525         -
       Public Services        Streets Division - Small Equipment Replacement                            $14,000         -
       Public Services        Streets Division - Pavement Cutter for Crack Sealing                       $8,761         -
       Public Services        Traffic Division - Emergency Vehicle Preemption Equipment                  $8,500         -
       Public Services        Traffic Division - Increased Funding for Pavement Markings                 $6,000    $6,000
                              Material
       Public Services        Environmental Control - Gas Detector                                       $3,900          -
       Public Services        Traffic Division- Small Equipment Replacement                              $3,200          -
       Public Services        Streets Division- Computers for supervisors                                $2,286       $486
       Legal Department       Review and/or draft contracts, agreements, resolutions and other legal    No Cost          -
       Administration         Setup capital improvement projects for Phase 2 of 10-Year GO Bond         No Cost          -
                                                                                                       $785,527   $274,572




                  Neighborhood street rehab, 2006                Neighborhood street rehab, 2006
                  (During Construction)                          (Construction complete)
                                                            10
• Maintain adequate capacity in water/sewer systems

 Strengths, Weaknesses, Opportunities and Threats Addressed: (S) Funding capabilities for high priority
 projects; (W) Utility plant equipment replacement; (W) Development and infrastructure needs; (W)
 Unaccounted for water loss; (W) Aging street / water line / sewer line infrastructure; (W) Facility maintenance;
 (O) Enhance facility preventive maintenance programs; (O) Increase revenue bond rating; (T) Inability to fund
 on-going technology
                                                                                                 FY 06/07 On-Going
     Public Services      Water Treatment Plant - Clarifier Drives                                $16,000   $16,000
     Public Services      Wastewater Treatment Plant - Timber Creek Rotating Assemblies           $14,430         -
     Public Services      Wastewater Treatment Plant - Timber Creek Air Conditioner               $10,989         -
     Public Services      Environmental Control - Increased Funding for Laboratory Supplies        $8,000    $8,000
     Public Services      Wastewater Treatment Plant - Vista Ridge UST                             $5,950         -
     Public Services      Wastewater Treatment Plant - SCADA Replacement PC & Software             $4,458      $758
     Public Services      Environmental Control - Replacement of Wastewater Laboratory             $1,423         -
                          Meter
     Public Services      Wastewater Treatment Plant - Indirect Water Re-Use                      No Cost           -
     Public Services      Water Treatment Plant - Castle Hills Water Supply                       No Cost           -
                                                                                                  $61,250     $24,758

• Maintain an effective technology infrastructure

 Strengths, Weaknesses, Opportunities and Threats Addressed: (S) Low employee to population ratio; (S)
 Funding capabilities for high priority projects; (S) Equipment replacement programs; (S) Use of resources
 through sharing files, hardware and data; (S) Municipal Court Technology Fund; (S) Availability of modern
 technology/centralized technology planning; (S) Use of technology for service delivery; (W) Lack of asset
 management system; (W) Underutilization of GIS as a city-wide planning tool; (W) Full utilization of existing
 technology by staff; (W) Departmental cost control initiatives; (O) Internal audit program development and
 internal control improvements; (O) Expand technology based service delivery; (O) Document imaging system
 implementation; (O) Expand GIS applications; (T) Continued growth in workloads; (Disruption of technology
 based security issues; (T) Inability to fund ongoing technology.
                                                                                                 FY 06/07 On-Going
     Municipal Court      New position - Court Operations Division Manager to oversee court       $67,396   $67,396
                          technology
     Inf. Technology      New position - System Support Specialist / Mobile Communications        $60,425     $60,425
     Inf. Technology      Consolidation of public mapping displays to GIS Division                $40,115     $19,779
     Inf. Technology      Contract for Annual GIS Aerial Photos and Data                          $38,272     $38,272
     Inf. Technology      Document Management (Imaging) Phase II for city departments.            $22,500     $22,500
     Inf. Technology      Asset Tracking Software to utilize RFID Tags for city asset control.    $11,062     $11,062
     Finance              Electronic Check Processing Including Automated Deposits                 $8,000      $8,000
     Inf. Technology      Expanded Wireless Access Points for Internal Use                         $7,962      $7,962
     Fire Department      Replacement computers in Fire Training Room and FIT plus new             $6,353      $1,353
                          computer for Captain.
     Inf. Technology      Expand Wireless Bridge Infrastructure and Security                       $5,448      $5,448
     Inf. Technology      Network Expansion and Upgrade Switches/Firewalls to allow for            $3,770      $3,770
                          support and maintenance.
     Inf. Technology      Municipal Court Upgrade to newer technology allowing full use of         $2,400      $2,400
                          Microsoft Technology Tools.
     Inf. Technology      Procurement Card (P-Card) Tracking to capture history and eliminate      $2,245      $2,245
                          redundant entries.
     Inf. Technology      Network Expansion and Upgrade Analog Support Technology                  $2,200      $2,200
     Inf. Technology      Expand Public Safety Wireless Access Points allowing digital video       $2,178      $2,178
                          to be uploaded.
     Human Resources      Replace the HP Laser Jet 9000 Printer used to print Payroll Checks        $1,899           -
     Inf. Technology      Utility Billing Revision Upgrade to the new version.                      $1,200      $1,200
     Inf. Technology      Reduce Consulting Services to fully fund the requested new support      ($3,892)    ($3,892)
                          position.
     Inf. Technology      Reduce Technical Intern Position to fund the requested new support     ($16,881)   ($16,881)



                                                       11
                          position.
     Inf. Technology      Create Recurring Deduction due to Wireless Bridge.                    ($17,988)   ($17,988)
     Inf. Technology      Expand electronic document and reporting for the City.                  No Cost           -
                                                                                                $244,664    $217,429

• Ensure high quality plan review and inspection services

 Strengths, Weaknesses, Opportunities and Threats Addressed: (S) Superior water rating by TCEQ; (S)
 Comprehensive regulations for new construction; (W) Storm water financing; (T) Unfunded mandates from
 State and Federal Branches; (T) Continued growth in workloads
                                                                                                FY 06/07 On-Going
     Public Services      New position - Expansion of Storm Water Program - 1 Inspector         $135,614  $78,681
     Cm Development       Prepare for future adoption of the 2006 International Building Code    No Cost        -
                          package.
     Cm Development       Modify inspection process and services for greater efficiency          No Cost           -
                                                                                                $135,614     $78,681

• Maintain staffing and service levels that match community expectations

 Strengths, Weaknesses, Opportunities and Threats Addressed: (S) Low employee to population ratio; (S)
 Competitive water/sewer rates; (S) Infrastructure planning and regular investment; (S) Superior water rating by
 TCEQ; (W) Unaccounted for water loss; (W) Facility maintenance; (W) Employee communication and
 information flow; (O) Enhance facility preventative maintenance programs; (T) Continued growth in workloads
                                                                                                FY 06/07 On-Going
     Public Services      Water Treatment Plant - Increase Raw and Treated Water                $292,476  $292,476
     Public Services      Wastewater Treatment Plant - Prairie Creek Expansion                  $215,999  $215,999
     Public Services      Water Treatment Plant – Addition of Water/Wastewater Maintenance       $58,722   $37,062
                          Service Activity (Overtime and materials)
     Parks & Leisure      Additional Pool Hours for Expanded School Year                         $39,119          $0
     Services
     Fire Department      Purchase communication headsets for Firefighters.                      $33,264          $0
     Finance Dept         Investment Software                                                    $23,200      $3,600
     Public Services      Wastewater Treatment Plant - Standby Plant Transformer and Plant 2     $19,676          $0
                          Waste Pump
     Public Services      Water Treatment Plant - Chlorine Handling & Storage Improvements       $18,186          $0
     Public Services      Increase in funding for Utility Line Maintenance overtime              $18,000     $18,000
     PALS                 Small equipment replacement.                                           $13,800          $0
     Public Services      Environmental Control - Replacement of lab equipment                    $5,670          $0
     Public Services      Wastewater Treatment Plant - Hidden Cove                                $4,820      $4,820
     PALS                 Additional days for private pool parties                                $4,145      $4,145
     Mayor & Council      Professional Development Opportunities                                  $4,000      $4,000
     Inf. Technology      Provide cross training to support services for the organization.       No Cost           -
     Inf. Technology      Provide Technology Tips and Techniques to end users to improve         No Cost           -
                          work performance.
     Administration       Determine resident desire for once-per-week garbage/recycling          No Cost            -
                          service and present to Council
                                                                                                $751,077    $580,102




                                           Water Treatment Plant Pump
                                                       12
 • Maintain facilities to meet service demand

   Strengths, Weaknesses, Opportunities and Threats Addressed: (S) Funding capabilities for high priority
   projects; (S) Availability of modern technology / centralized technology planning; (W) Facility maintenance;
   (O) Energy conservation programs and products; (O) Increased use of privatization / outsourcing / managed
   competition; (O) Reduction in electric usage per Senate Bill 5 requirements; (O) Increases employee training
   opportunities; (T) Continued growth in workloads;
                                                                                                    FY 06/07 On-Going
       PALS                 Contract for custodial maintenance for new library addition             $114,030  $114,030
       Public Services      Reprogram City Hall HVAC System for Overall Improved Climate             $65,000         -
       Public Services      Permanent Household Hazardous Waste Collection Facility                  $38,500         -
       Public Services      Stand Alone Climate Control for City Hall Computer Room                  $23,000         -
       Public Services      Improved HVAC Training for City Hall Automated Systems                    $2,500         -
       Cm Development       Research and plan a new animal shelter.                                  No Cost         -
       Administration       Conduct review of available properties for Station #7 and prepare for    No Cost         -
                            purchase of suitable site
                                                                                                    $243,030   $114,030



Community cost of service delivery.                                                                 $75,856    $20,481

 • Control employee/retiree health insurance costs

   Strengths, Weaknesses, Opportunities and Threats Addressed: (S) Controlled claims costs; (S)
   Competitive benefits package; (O) Development of cost effective health plan alternatives; (T) Increasing salary
   and benefit costs / competitive pressure from other cities
                                                                                                    FY 06/07 On-Going
       Human Resources      Bid TPA, Network, and alternative plans                                  No Cost        -
                                                                                                     No Cost        -

 • Increase energy conservation measures

   Strengths, Weaknesses, Opportunities and Threats Addressed: (S) Fiscally conservative; (S) Cities
   Aggregation Power Project (CAPP) membership and participation; (W) Rising fuel costs; (O) Energy
   conservation programs and products; (O) Expansion of lighting retrofit program for city facilities; (O)
   Reduction in electric usage per Senate Bill 5 requirements; (T) State and federal mandates
                                                                                                    FY 06/07 On-Going
       Public Services      Components for energy conservation at water plant                        $59,575    $4,200
       Public Services      Explore use of alternative fuels for some fleet vehicles                 No Cost         -
       Public Services      Reduce fuel consumption citywide                                         No Cost         -
                                                                                                     $59,575    $4,200

 • Use technology in lieu of manpower when possible

   Strengths, Weaknesses, Opportunities and Threats Addressed: (W) Departmental cost control initiatives;
   (W) Underutilization of GIS as a city-wide planning and mapping tool; (W) Full utilization of existing
   technology by staff; (W) Employee communication and information flow; (T) Inability to fund on-going
   technology; (T) Increasing non-compliance with nuisance codes.
                                                                                                    FY 06/07 On-Going
       Inf. Technology      Provide fire inspectors with an automated system to reduce               $10,506   $10,506
                            manpower and increase productivity.
       Inf. Technology      Animal Services Mobile Connectivity                                       $4,200     $4,200
       Legal Department     Upgrade and utilize legal research technology                             $1,575     $1,575
       Inf. Technology      Expand and Improve Cities Intranet Web Site to provide city              No Cost          -
                            information & self service applications.



                                                          13
       Inf. Technology       Enterprise Data Consolidation based on Geographical Location to           No Cost          -
                             provide services of spatial displays
                                                                                                       $16,281    $16,281


Maintain financial stability.                                                                         $282,510    $3,890

 • Maintain/improve revenue base

   Strengths, Weaknesses, Opportunities and Threats Addressed: (S) Geographic location; (S) Aggressive tax
   incentive policy increases the city’s ability to attract new businesses; (S) Diverse economic and revenue base;
   (S) Host fee revenue from landfills; (S) Revenue forecasting; (S) Economic development and commercial
   growth; (W) Diminishing amount of corporate campus land; (O) Continued expansion of tax base in East
   Lewisville and Old Town; (O) Development of southwest Lewisville; (O) Focused, targeted property
   development; (O) Increase revenue bond rating; (O) New and increased user fees and contract fees; (O) I-35E
   corridor improvement; (O) Solicitation of advertising and naming rights; (O) Increase employee training
   opportunities; (O) Involvement in legislative process at State and Federal levels; (T) Business cycle decline; (T)
   Continued decrease of impact fee revenue associated with lower residential development activity; (T) Cost of
   service demand growth; (T) Legislative pressure on property tax / valuation; (T) Sales tax and development fee
   decline; (T) Revenue loss to I-35E expansion; (T) Declining economy; (T) Build-out limitation may dimish
   opportunity for progress and growth; (T) Unfunded mandates from State and Federal branches; (T) Erosion of
   annexation authority in ETJ (legislative)
                                                                                                      FY 06/07 On-Going
       Non-Departmental      Audit of Waste Management Garbage Collection By GBB                       $162,000        -
       Administration        Perform Buxton retail analysis of various Lewisville areas                 $65,000        -
       Finance Department    Modify Existing Rate Study to Include Benchmarking and Option of           $15,000        -
                             Tier Rate Structure
       Administration        Provide ED training to new staff to gain high level of knowledge of         $1,890    $1,890
                             ED tools
       Cm Development        Conduct annual fee survey.                                                 No Cost         -
       Administration        Continue to monitor for legislation that would lower appraisal caps or     No Cost         -
                             set new revenue caps
       Administration        Continue revenue enhancement initiatives to maintain the existing          No Cost         -
                             O/M tax rate
       Administration        Research authority and implementation of host fee at third land fill       No Cost         -
       Comm Relations        Implement sponsorship program for LVTV Channel 15                          No Cost         -
       Administration        Complete IH35 analysis of property impacts and develop plan to             No Cost         -
                             address potential revenue loss
       Police Department     Grant Funding for Capital Projects                                         No Cost         -
       Administration        Develop 4A implementation plan for redevelopment and HOT project           No Cost         -
                             Development
       Finance               Update Annual Rate Study                                                   No Cost         -
       Cm Development        Implement gas drilling ordinance                                           No Cost         -
       Comm Relations        Update sponsorship package for citywide special events                     No Cost         -
       Municipal Court       Renegotiate fine collection service contract                               No Cost         -
                                                                                                       $243,890    $1,890

 • Ensure effective internal control systems

   Strengths, Weaknesses, Opportunities and Threats Addressed: (S) GO Bond program for infrastructure;
   (S) Political support for codes and ordinances; (O) Increase revenue bond rating; (T) Increasing non-compliance
   with nuisance codes;
                                                                                                      FY 06/07 On-Going
       Finance Department    Expand Insurance Review to Include Bonds                                   $2,000    $2,000
       Administration        Audit services for CDBG                                                    $5,476    $5,476
       Legal Department      File mowing liens and seek recovery for damages to city personnel         No Cost         -
                             and property
                                                                                                        $7,476     $7,476



                                                           14
 • Improve revenue bond rating (Moody's)

   Strengths, Weaknesses, Opportunities and Threats Addressed: (S) New monthly financial analysis process
   in place; (S) Comprehensive CIP reports; (S) Multi-year financial planning; (S) Revenue forecasting; (W) Debt
   ratio on Utility Fund; (O) Increase revenue bond rating; (T) Cost of service demand growth
                                                                                              FY 06/07 On-Going
       Finance              Annual Completion of CAFR                                          No Cost         -
       Finance              Update General & Utility Financial Plans                           No Cost         -
                                                                                               No Cost  No Cost



Provide opportunities for cultural/recreational activities for residents and visitors. $99,497 $65,825

 • Increase opportunities for recreation oriented visitation

   Strengths, Weaknesses, Opportunities and Threats Addressed: (S) Geographic location; (S) Re-
   development of Old Town; (S) Old Town Tax Increment Financing (TIF) revenue/incentive program; (S)
   Availability of modern technology / centralized technology planning; (S) Parks and library facility and service
   development through 4B;
                                                                                              FY 06/07 On-Going
       Comm Relations       Funding for July 4th Event                                         $50,325  $50,325
       Comm Relations       Establishment/maintenance of OT Farmers Market                     $15,000  $15,000
       Administration       Institute visitor tracking method for Old Town                     No Cost        -
       Inf. Technology      Citizens Access to Wireless Web at the Library and Lake Park.      No Cost        -
       Administration       Develop funding source for tourism projects                        No Cost        -
                                                                                               $65,325  $65,325

 • Improve the park and recreation system assets

   Strengths, Weaknesses, Opportunities and Threats Addressed: (S) 4B sales tax; (S) Newer and remodeled
   facilities; (S) Positive customer satisfaction ranking for most city services; (S) Plans for new athletic park
   facility; (S) Use of technology for service delivery; (W) Marketing/image; (O) Develop new facilities / skate
   park, dog park, athletic complex; (O) Linked city-wide trails and bike routes; (T) Loss of Denton County library
   funding
                                                                                              FY 06/07 On-Going
       Administration       Railroad Street Athletic Complex                                 $5,500,000    TBD
       Administration       Old Town Park Plaza                                              $1,000,000    TBD
       PALS                 Expand popular library materials                                    $14,500       -
       PALS                 Equipment for new library                                           $13,672    $500
       PALS                 Provide access to Lewisville newspapers on microfilm                 $6,000       -
       PALS                 Continue with Design of the Railroad St. Complex                    No Cost       -
       PALS                 Complete the Timbercreek Trail design.                              No Cost       -
       PALS                 Trinity Trail System Along I35 Corridor                             No Cost       -
                                                                                             $6,512,556    $500




                                                         15
                           Conceptual designs of phase I and II of Railroad Street Athletic Facility


 • Utilize partnerships with outside entities to improve recreational opportunities

   Strengths, Weaknesses, Opportunities and Threats Addressed: (S) Low employee to population ratio; (S)
   Positive customer satisfaction rankings for most city services; (O) New and increased user fees and contract
   fees;
                                                                                                         FY 06/07 On-Going
       PALS                 Establish a Hispanic Youth Soccer League.                                     No Cost        -
       PALS                 Explore partnerships for youth basketball program.                            No Cost        -
                                                                                                          No Cost        -


Provide a community where citizens/visitors are safe and secure.                                       $533,897   $179,398

 • Involve the community more in safety and security

   Strengths, Weaknesses, Opportunities and Threats Addressed: (S) General citizen communications; (S)
   Interlocal cooperation for emergency services; (S) Positive customer satisfaction rankings for most city
   services; (W) Limited community involvement; (W) Citizen perception of changing neighborhood profiles; (O)
   Enhance public education / marketing activities; (O) Improve perception of community safety and security; (O)
   More active/effective community outreach programs; (T) Future increase in crime rate and associated police
   department workloads; (T) Increasing non-compliance with nuisance codes; (T) Continued growth in workloads

                                                                                                         FY 06/07 On-Going
       Cm Development       Implement mosquito spraying (Purchase Equipment & Supplies)                   $11,058    $2,500
       Cm Development       Increase overtime for Animal Control Officers                                  $6,000    $6,000
       Cm Development       Vector and predatory wildlife threat response                                  $5,000    $5,000
       Cm Development       Veterinary services for animals at the shelter.                                $3,000    $3,000
       Cm Development       Cell phones for on-call Animal Control officers                                $1,020     $180
       Police Department    Press Release on Safety/Crime Prevention Tips                                 No Cost         -
       Police Department    Safety Tip Article in the Horizon Newsletter                                  No Cost         -


                                                              16
     Fire Department      Continue to utilize cooperation agreements with surrounding               No Cost         -
                          municipalities.
     Police Department    Develop Public Service Announcements                                      No Cost         -
     Police Department    Produce Marketing Materials for the Neighborhood Initiative               No Cost         -
                          Program
                                                                                                    $26,078   $16,680

• Match demand for public safety with the appropriate manpower

 Strengths, Weaknesses, Opportunities and Threats Addressed: (S) Funding capabilities for high priority
 projects; (S) Positive customer satisfaction rankings for most city services; (S) High expectations for customer
 service fulfillment; (O) Improve perception of community safety and security; (T) Future increase in crime rate
 and associated police department workloads; (T) Continued growth in workloads
                                                                                                   FY 06/07 On-Going
     Fire Department      Hire a mechanic to assist Fire Department Chief Engineer.                 $45,112  $45,112
     Police Department    Fully Staff Patrol Services                                               No Cost        -
                                                                                                    $45,112  $45,112

• Provide necessary public safety facilities and equipment

 Strengths, Weaknesses, Opportunities and Threats Addressed: (S) Funding capabilities for high priority
 projects; (S) Positive customer satisfaction rankings for most city services; (S) High expectations for customer
 service fulfillment; (O) Improve perception of community safety and security; (T) Future increase in crime rate
 and associated police department workloads; (T) Continued growth in workloads
                                                                                                   FY 06/07 On-Going
     Police Department    Purchase One Mobile Surveillance Tower                                    $61,350    $2,500
     Police Department    Purchase 23 Visible Overhead Light Equipment                              $52,572         -
     Police Department    Purchase of Motobridge Interface for Motorola Gold Elite                  $52,000         -
     Police Department    Purchase and Install 42 Vehicle Consoles                                  $40,970         -
     Inf. Technology      Implement a reverse 911 notification service                              $29,500  $27,500
     Fire Department      Increase funding for Firefighter's protective clothing account.           $24,458  $24,458
     Fire Department      Establish replacement payments for Grant funded portable radios in         $5,561    $5,561
                          Fire Department.
     Fire Department      Provide     increase     in    Lease      payment      for    upgraded     $4,520    $4,520
                          Monitor/Defibrillators on Ambulances.
     Fire Department      Increase subscription accounts for Ambulance Billing                      $2,100     $2,100
     Administration       Continue to develop funding mechanism for radio system                   No Cost          -
                          replacement
     Police Department    Respond to Suspicious Activity at Water Facilities                        No Cost         -
     Police Department    Close Patrol of all Water Facilities                                      No Cost         -
     Police Department    Contact Radio Users for Future Radio System Options                       No Cost         -
     Police Department    Contact Radio Users for Rate Implementation                               No Cost         -
                                                                                                   $273,031   $66,639




                                           Mobile Surveillance Tower Product




                                                        17
• Improve neighborhood security in aging areas

 Strengths, Weaknesses, Opportunities and Threats Addressed: (S) Funding capability for high priority
 projects; (S) Tracking citizen complaints and concerns; (W) Traffic safety and congestion; (W) Limited
 community involvement; (W) Citizen perception of changing neighborhood profiles; (O) Enhance public
 education / marketing activities; (O) Improve perception of community safety and security; (O) Improve public
 processes / public participation; (O) More active/effective community outreach programs; (T) Business cycle
 decline / reduction of ad valorem collection; (T) Sales tax and development fee decline; (T) Future increase in
 crime rate and associated police department workloads; (T) Increasing non-compliance with nuisance codes; (T)
 Organizational resistance to change;
                                                                                                 FY 06/07 On-Going
     Administration       Construct a day laborer hiring site                                    $138,709        -
     Police Department    City Ordinance Enforcing Use of Day Laborer Facility                    No Cost        -
     Police Department    Form a Graffiti Task Force                                              No Cost        -
     Police Department    Current List of Known Gang Members                                      No Cost        -
     Police Department    Survey Pilot Area (NET Program)                                         No Cost        -
     Police Department    Target Location Identification                                          No Cost        -
     Cm Development       Continue Neighborhood Enhancement Team                                  No Cost        -
     Police Department    Case History Study (NET Program)                                        No Cost        -
     Police Department    Comparison Study (NET Program)                                          No Cost        -
     Police Department    Form Task Force to Combat Drug Activity                                 No Cost        -
     Police Department    Conduct Analysis of Reported Drug Activity                              No Cost        -
                                                                                                 $138,709        -

• Ensure disaster preparedness and timely response

 Strengths, Weaknesses, Opportunities and Threats Addressed: (S) Funding capability for high priority
 projects; (S) Interlocal cooperation for emergency services; (S) State of the art communications center; (S) ISO
 Rating; (W) Facility maintenance; (O) Enhance facility preventative maintenance programs; (O) Regional
 disaster response; (T) Legislative restrictions or mandates
                                                                                                 FY 06/07 On-Going
     Fire Department      Increase funding in building equipment, supplies and maintenance for    $32,115  $32,115
                          Fire Department
     Police Department    Update Emergency Management Plan Contact List                          No Cost          -
     Fire Department      Continually update City disaster plans.                                No Cost          -
     Police Department    Modify Emergency Response Plan                                         No Cost          -
                                                                                                 $32,115    $32,115


• Ensure high compliance with community health and safety ordinances

 Strengths, Weaknesses, Opportunities and Threats Addressed: (S) Low employee to population ratio; (W)
 Departmental cost control initiatives; (W) Lack of experienced applicants in some positions; (O) Improve
 perception of community safety and security; (T) Cost of service demand growth; (T) Increasing non-
 compliance with nuisance codes; (T) Future non-competitiveness inequity in salary benefit structure

                                                                                                 FY 06/07 On-Going
     Cm Development       Combine two part-time to one full-time Animal Services position.        $18,852  $18,852
     Police Department    Examine Violent Crimes and Firearms Offenses                            No Cost        -
                                                                                                  $18,852  $18,852




                                                       18
Develop the City's economic base and improve aging/substandard areas.                                 $157,266    $7,266

 • Improve the appearance of aging neighborhoods

   Strengths, Weaknesses, Opportunities and Threats Addressed: (S) Funding capabilities for high priority
   projects; (S) Known planning parameters (build out, city limits, etc); (S) Tracking citizen complaints/concerns;
   (S) Infrastructure planning and regular investment; (S) Strong citizen support of infrastructure improvements;
   (S) Political support of codes and ordinances; (W) Appearance of corridors; (W) Marketing/image; (W) Citizen
   perception of changing neighborhood profiles; (O) I-35E corridor improvement; (O) Improve perception of
   community safety and security; (T) Declining economy; (T) Increasing non-compliance with nuisance codes;

                                                                                                       FY 06/07 On-Going
       Non-Departmental      Relocate overhead utility lines                                           $150,000        -
       Cm Development        Expand Homebuyer Program outreach                                          No Cost        -
       Cm Development        Be pro-active in addressing code violations                                No Cost        -
       Legal Department      Obtain convictions on all cases of sufficient merit throughout FY 06-      No Cost        -
                             07
       Cm Development        Single Family Rental Inspection Program.                                   No Cost         -
                                                                                                       $155,476    $5,476

 • Increase investment in Old Town

   Strengths, Weaknesses, Opportunities and Threats Addressed: (S) Old Town Tax Increment Financing
   (TIF) revenue / incentive program; (S) Aggressive tax incentive policy increases the city’s ability to attract new
   businesses; (S) Redevelopment of Old Town; (S) Economic development and commercial growth; (S) Known
   planning parameters (build out, city limits, etc); (S) Comprehensive Old Town development standards and
   board processes; (W) Diminishing amount of corporate campus land; (W) General Business and Light Industrial
   zoning remain in Old Town; (O) Focused, targeted property development; (O) Continued expansion of tax base
   in East Lewisville and Old Town; (T) Business cycle decline / reduction of ad valorem collection; (T)
   Continued decrease of impact fee revenue associated with lower residential development activity; (T) Sales tax
   and development fee decline
                                                                                                       FY 06/07 On-Going
       Administration        Proactively market property to obtain high-density residential project     No Cost        -
                                                                                                       No Cost         -

 • Increase re-development in other areas of the city

   Strengths, Weaknesses, Opportunities and Threats Addressed: (S) Aggressive tax incentive policy
   increases the city’s ability to attract new businesses; (S) Diverse economic and revenue base; Multi-year
   financial planning; (S) Low/competitive tax rate; (S) Flexibility and responsiveness to development; (W)
   Citizen perception of changing neighborhood profiles; (O) Continued expansion of tax base in East Lewisville
   and Old Town; (O) Development of southwest Lewisville; (O) Focused, targeted property development; (T)
   Business cycle decline / reduction of ad valorem collection; (T) Continued decrease of impact fee revenue
   associated with lower residential development activity; (T) Sales tax and development fee decline; (T) Revenue
   loss to I-35E expansion
                                                                                                       FY 06/07 On-Going
       Administration        Maintain high occupancy rates of existing office/industrial properties      $1,790    $1,790
       Administration        Continue to evaluate properties to determine opportunities                 No Cost         -
       Legal Department      Review and/or draft contracts, agreements, resolutions and other legal     No Cost         -
       Administration        Develop specific opportunities for Huffines, SW Lewisville and RR          No Cost         -
                             Street corridor
       Cm Development        Develop and Implement Redevelopment Ordinances                             No Cost         -
                                                                                                         $1,790    $1,790




                                                           19
Meet transportation and transit needs.

 • Utilize outside resources for road construction funding

   Strengths, Weaknesses, Opportunities and Threats Addressed: (S) Funding capability for high priority
   projects; (S) Infrastructure planning and regular investment; (S) Strong citizen support of infrastructure
   improvements; (W) Development and infrastructure needs; (W) Aging street / water line / sewer line
   infrastructure; (W) Appearance of corridors; (W) Traffic safety and congestions; (O) Increase grant funding; (T)
   Cost of service demand growth; (T) Continued loss of Federal and State funding for local programs (CDBG,
   Transportation)

                                                                                                     FY 06/07 On-Going
       Administration       Develop partnerships to develop I35 gateway improvements on               No Cost        -
                            expansion Project
       Administration       Monitor and seek out funding streams from 121 tolling agreements         No Cost          -
       Cm Development       Coordination with TxDot - District 18 Design office on Trinity Trail     No Cost          -
                            System.
       Cm Development       Insure emergency access during I-35 construction.                        No Cost          -
       Cm Development       Identify projects and preferred timelines to Innovative Transportation   No Cost          -
                            Solutions
       Administration       Work with COG to fund Corporate Drive (from Josey Ln to Waters           No Cost          -
                            Ridge Dr.) and other projects
       Cm Development       Close coordination with TxDot - District 18 Design Office regarding      No Cost          -
                            IH-35E
       Cm Development       Fast track plan review and process of plats and engineering site plans   No Cost          -
       Cm Development       Work with Economic Development in completing interlocal                  No Cost          -
                            agreement for Spinks Drive
       Cm Development       Timely response and coordination with TxDot and NCTCOG                   No Cost          -
       Cm Development       Timely review and project management for Fox Avenue                      No Cost          -
       Administration       Work with appropriate governmental agencies to fund city-owned           No Cost          -
                            utility relocations along I35E
                                                                                                     No Cost          -

 • Improve local thoroughfare system

   Strengths, Weaknesses, Opportunities and Threats Addressed: (S) G.O. Bond program high bond rating;
   (S) G.O. Bond program for infrastructure projects; (S) Infrastructure planning and regular investment; (S)
   Strong citizen support of infrastructure improvements; (W) Aging street / water line / sewer line infrastructure;
   (W) Generalized transit services / facilities; (W) Traffic safety and congestion; (O) I-35E corridor
   improvement; (T) Revenue loss due to I-35E expansion; (T) Continued loss of Federal and State funding for
   local programs (CDBG, Transportation)

                                                                                                     FY 06/07 On-Going
       Cm Development       Work with the Town of Flower Mound for effective and timely               No Cost         -
                            response to contractor's needs
       Cm Development       Keep bond projects on construction timelines                             No Cost          -
       Cm Development       Technical assistance and project administration (Valley Ridge from       No Cost          -
                            SH 121 - Park)
       Administration       Work with Denton County and DCTA (ELAP) to identify funding for          No Cost          -
                            Valley Ridge Blvd.
       Administration       Continue to seek funding sources to reduce funding of SW Lewisville      No Cost          -
                            costs
       Cm Development       Coordinate with other governmental agencies in regard to Railroad        No Cost          -
                            Street improvements.
       Cm Development       Signal optimization techniques                                           No Cost          -
       Administration       Continue development of SW Lewisville infrastructure program             No Cost          -
                                                                                                     No Cost          -




                                                          20
 • Develop transit (bus/rail) system in Lewisville

   Strengths, Weaknesses, Opportunities and Threats Addressed:                    (S) Geographic location; (S)
   Redevelopment of Old Town; (S) Staff involvement with regional and social agencies; (W) Generalized transit
   services / facilities; (W) Traffic safety and congestion; (O) Continued expansion of tax base of East Lewisville
   and Old Town; (O) Focused, targeted property development; (O) Increased interlocal service / facility sharing;
   (O) Linked city-wide trails and bike routes; (T) Sales tax and development fee decline; (T) Continued loss of
   Federal and State funding for local programs (CDBG, Transportation)
                                                                                                 FY 06/07 On-Going
       Administration       Work with DCTA to provide for park/ride, rail, local route service    No Cost        -
                            and connector service
       Administration       Determine best location for DCTA train station in Old Town           No Cost          -
       Legal Department     Review and/or draft contracts, agreements, resolutions, and other    No Cost          -
                            legal instruments.
                                                                                                 No Cost          -




                                        Denton County Transportation Authority bus


Maintain a stable, high performance workforce.                                              $1,412,938 $1,390,138

 • Improve quality of job candidates

   Strengths, Weaknesses, Opportunities and Threats Addressed: (S) Equipment replacement programs; (S)
   Competitive benefits package; (W) Limited bi-lingual service delivery; (W) Lack of police department qualified
   applicants; (W) Lack of experienced applicants in some positions; (W) Public perception of government; (O)
   Developing programs for the Hispanic community; (O) Improve perception of community safety and security;
   (O) Increased access to services through bi-lingual staff; (T) Low pool of applicant including bi-lingual
   applicants
                                                                                                 FY 06/07 On-Going
       Human Resources      Purchase of new Scantron for applicant testing                         $6,400        -
       Police Department    Attract Bilingual Applicants for Vacant Police Officer Positions      No Cost        -
       Human Resources      Fill Vacancies efficiently.                                           No Cost        -
       Police Department    Expedite Background Investigation Process                             No Cost        -
       Police Department    Hiring Incentive Program                                              No Cost        -
       Police Department    Screening Test for Spanish Fluency                                    No Cost        -
       Human Resources      Increase the number of bilingual police officer's hired               No Cost        -
       Human Resources      Work with other Cities and Monster.com to form a group for            No Cost        -
                            discounted advertising costs.
       Police Department    B-PAD Scoring Incentive for Bi-lingual Applicants                    No Cost          -
                                                                                                  $6,400          -


 • Develop the organization

   Strengths, Weaknesses, Opportunities and Threats Addressed: (S) Low employee to population ratio; (S)
   Funding capabilities for high priority projects; (W) Asset management; (W) Employee communication and
   information flow; (O) Internal audit program development and internal control improvements; Increase



                                                         21
   employee training opportunities; (T) Continued growth in workloads; (T) Constantly changing regulatory
   directives for certification requirements;
                                                                                                     FY 06/07 On-Going
       Non-Departmental     Compensation Plan (General Fund)                                       $1,242,516 $1,242,516
       Non-Departmental     Compensation Plan (Utility Fund)                                          $94,583    $94,583
       Fire Department      Increase funding in Travel and Professional Development in 4              $20,650    $20,650
                            Divisions of Fire Department.
       Fire Department      Replace and update physical fitness equipment at various firehouses.     $16,370           -
       Human Resources      Reclassify Clerk Typist position to Personnel Tech                       $10,312     $10,312
       Non-Departmental     Compensation Plan (Internal Services Fund)                                $4,710      $4,710
       Non-Departmental     Compensation Plan (Hotel/Motel Fund)                                      $4,243      $4,243
       Fire Department      Create 4th FTO/Shift for new ambulance station.                           $3,600      $3,600
       Finance Department   CPA Continuing Education Credits Through GFOA National                    $3,459      $3,459
                            Conference
       Finance Department   Provide Internal Audit Position Membership and Training                   $2,650      $2,650
       Finance Department   Provide Adequate Membership and Training Opportunities for                $1,995      $1,995
                            Increased Number of CPAs
       Public Services      Meters Reading Division- TCEQ Training and Certification                  $1,150      $1,150
       Human Resources      Add membership to the American Payroll Association                         $300         $300
       Human Resources      Complete imaging of all files in Human Resources                         No Cost           -
       Cm Development       Certify all Fire Prevention personnel in plan review                     No Cost           -
       Municipal Court      Refine and implement more accurate performance measurement               No Cost           -
                            standards
       Police Department    Leadership Skills and Job Related Training                                No Cost          -
       Public Records       Educational Opportunities for City Secretary Department employees.        No Cost          -
       Legal Department     Keep current on all federal and state laws.                               No Cost          -
                                                                                                   $1,406,538 $1,390,168


Enhance the community's image and citizen involvement.                                             $540,208    $502,708

 • Improve communications with Hispanic community

   Strengths, Weaknesses, Opportunities and Threats Addressed: (S) High expectations for customer service
   fulfillment; (S) Availability of modern technology / centralized technology planning; (W) Limited bi-lingual
   service delivery; (W) Public perception of government; (W) Limited community involvement; (O) Expand
   technology-based service delivery; (O) Developing programs for the Hispanic community; (O) Enhance public
   education / marketing activities; (O) Citizen access to the internet; (O) More active / effective community
   outreach programs; (T) Changes in demographics

                                                                                                     FY 06/07 On-Going
       Inf. Technology      Provide Bilingual Web Services to allow user to select English or         $12,000  $12,000
                            Spanish information.
       Inf. Technology      Provide Spanish voice recordings for interactive voice recording          $6,000      $6,000
                            services.
       Municipal Court      Increase the number of court forms available in the Spanish language     No Cost           -
       Comm Relations       Research options for translating current programming                     No Cost           -
       Comm Relations       Expand city marketing of LISD adult education programming                No Cost           -
                                                                                                     $18,000     $18,000




 • Use the Visitors Bureau and other City resources to define and promote a positive City image
   among residents & visitors to the City

   Strengths, Weaknesses, Opportunities and Threats Addressed: (S) Geographic location; (S) Funding
   capability for high priority projects; (S) Redevelopment in Old Town; (W) Appearance of corridors; (W)
   Marketing/image; (O) Continued expansion of tax base in East Lewisville and Old Town; (O) More effective


                                                         22
 use of hotel/motel funds; (O) I-35E corridor improvement; (O) Visitor’s bureau programming; (O) Enhance
 public education/marketing activities; (T) Sales tax and development fee decline

                                                                                                FY 06/07 On-Going
     Comm Relations       New special event funding                                              $100,325 $100,325
     Comm Relations       Visitor Information Center Operations                                   $61,430  $61,430
     Comm Relations       Hotel Packages                                                          $34,000  $34,000
     Public Services      Replacement Christmas Tree Outside City Hall                            $30,000        -
     Comm Relations       Collateral Material                                                     $23,000  $23,000
     Comm Relations       Arts Marketing                                                          $15,000  $15,000
     Comm Relations       Develop OT Activity Guide, Historical Home Tour and Walking tour         $6,500   $4,500
     Comm Relations       Host/Hospitality Training; Promotional Items                             $5,500   $3,500
     Comm Relations       Retain audio-visual engineer to monitor and maintain LVTV broadcast
                                                                                                  $5,000     $5,000
                          system
     Comm Relations       Reclassification of one Media Specialist position to Senior Media
                                                                                                  $3,073     $3,073
                          Specialist
     Comm Relations       Secure BMI license for music at special events and on LVTV 15             $700       $700
     Comm Relations       Send Community Relations Director to monthly chamber luncheons            $240       $240
     Police Department    Review Customer Complaints                                             No Cost          -
     Cm Development       Bandit sign removal by various personnel                               No Cost          -
                                                                                                $284,768   $250,768




                                            Visitor Information Center



• Increase opportunities for citizen and community participation

 Strengths, Weaknesses, Opportunities and Threats Addressed: (S) Availability of modern technology /
 centralized technology planning; (S) General citizen communications; (W) Limited community involvement;
 (W) Public perception of government; (W) Citizen awareness of information and services available on the city
 web site; (O) Expand technology based service delivery; (O) Enhance public education / marketing activities;
 (O) Improve perception of community safety and security; (T) Change in federal or state laws

                                                                                                FY 06/07 On-Going
      Comm Relations       Summer Music Series                                                    $18,325 $18,325
      Police Department    Expand Citizens on Patrol (COP)                                       No Cost        -
      Inf. Technology      Create Citizen Portal to Web Site.                                    No Cost        -
      Police Department    Expand Community Awareness Program                                    No Cost        -
      Public Records       Encourage and Increase Applicant Pool for Boards and Commission       No Cost        -
      Cm Development       Non-Profits Round Table meetings                                      No Cost        -
      Human Resources      Complete standardized policies and procedures for the City's          No Cost        -
                           volunteer program
      Inf. Technology      Develop Internet Web Page for Geographical Information to             No Cost          -
                           download large data objects.
                                                                                                 $18,325    $18,325



                                                       23
• Work with local stakeholders, regional and state partners, and third-party entities to maximize
  Lewisville's potential as a tourist destination

 Strengths, Weaknesses, Opportunities and Threats Addressed:                     (S) Geographic location; (S)
 Redevelopment of Old Town; (W) Marketing / image; (O) Continued expansion of tax base in East Lewisville
 and Old Town; (O) More effective use of hotel/motel funds; (O) Visitor’s bureau programming; (O) Enhance
 public education / marketing activities; (T) Sales tax and development fee decline
                                                                                             FY 06/07 On-Going
      Comm Relations      International Tax-Free Shopping Program                             $48,500  $45,000
      Comm Relations      Participate in DFWATC sales missions and advertise in DFWATC        $37,500  $37,500
      Comm Relations      Web Site Enhancements                                               $36,000  $36,000
      Comm Relations      Corporate Visitor Attraction and Convention Center Sales Package    $30,935  $30,935
      Comm Relations      Sports Tourism Program                                              $19,080  $19,080
      Comm Relations      Cooperative International Trade Shows                               $13,500  $13,500
      Comm Relations      Cooperative advertisements through Dallas CVB and other regional    $13,500  $13,500
      Comm Relations      Track economic impact of tourism programs                           $10,000  $10,000
      Comm Relations      Fishing Guide Program                                                $7,000    $7,000
      Comm Relations      Travel Trade Recruitment Program                                     $3,100    $3,100
      Comm Relations      Themed Itinerary Strategy                                           No Cost         -
                                                                                             $219,115 $215,615




                                                     24
Measuring Performance
This section shows the results of each department’s FY 2005/06 (last year’s) efforts to achieve
their objectives. Results are listed by Council Priority
.

Provide a well developed and maintained infrastructure, and meet the demand for services.

Administration
FY 05-06 Objectives                                        Status as of October 1, 2006
Conduct 4th citizen survey in summer of 2006.              Conducted a follow-up, targeted survey to better determine the
                                                           reason some items scored lower in the previous survey. This
                                                           survey was done in conjunction with the establishment of the
                                                           Neighborhood Improvement Program to help better target that
                                                           program’s efforts.

Community Development
FY 05-06 Objectives                                        Status as of October 1, 2006
Continue to provide major intersection improvements to     Engineering staff is developing designs for intersection
improve transportation services for the citizens of        improvements. The design on this project is 70% complete.
Lewisville
Reduce the number of code deficiencies in target           There has been a 29% reduction in observable/reported
locations by 25%.                                          deficiencies in targeted areas. This is attributable to the
                                                           implementation of the Neighborhood Improvement Program.

By March 2006, review findings of in depth citizen         Survey was used to help generate the Neighborhood
survey conducted in Fall 2005 regarding code               Improvement Program which was designed to aggressively
enforcement and implement responses based on citizen       address code concerns in the targeted areas.
feedback.
Throughout FY 05-06, track the effectiveness of moving     All eighteen field inspectors have been transferred from car
from car allowances to vehicles for Inspectors -           allowances to City vehicles. This transition has significantly
productivity, miles driven, etc.                           increased visible “presence”.


Information Technology
FY 05-06 Objectives                                        Status as of October 1, 2006
Work with departments to help develop citizen              Updated city web site and functionality. Implemented Police
information resources to provide greater access to city    department email subscriptions. Implementing system to allow
information and services.                                  online activity registrations for recreation centers. Completed
                                                           online employment applications and added video file library for
                                                           the web site.
By October, 2005, provide additional, knowledgeable        Hired and cross trained System Engineer to support city
support staff to support the organization's technology     network and provide additional support for on-call, 24/7
needs.                                                     support. Hired part time Support Specialist to assist with
                                                           public safety systems and personal computer replacement.
                                                           Assigned part time technical intern position to public safety
                                                           issues.
Improve timeliness of service.                             Automate update processes to be pushed to the desk top.
Provide GIS information services and support for           GIS web-based application available at IS.cityoflewisville.com.
departments.                                               Support Crimeview and Fireview for public safety and sent
                                                           updates to NCTCOG for iCommunities web based mapping
                                                           application.
Provide maintenance support services for previously        Provide technical interface when needed with vendors for
approved projects.                                         support services.
Throughout FY 05-06, implement technology systems          Developed programs for attendance control, firefighter
that will improve information, storage and reporting       vacation request schedule, accident/injury reporting,



                                                          25
requirements for the organization's technology needs.       technology requests, Health and Code mobile inspections and
                                                            bank deposit log. Implemented Multi-Options Animal Control
                                                            Service Applications. Installed network disk backup system
                                                            (Unitrend), Citrix/Terminal Server upgrade, CPE upgrades,
                                                            Scheduled server replacements, SANS expansion for Public
                                                            Safety, SANS expansion for blade server, Citrix server VPN
                                                            gateway,digital video for Police, and wireless for Digital
                                                            Video.

Municipal Court
FY 05-06 Objectives                                         Status as of October 1, 2006
Offer extended court hours and court dockets to meet        There are no plans at this time to expand court services to
increased caseload demands.                                 include a night/evening docket.
Continue to move towards greater reliance on automated      The Court has been preparing for the transition to the
case management procedures rather than manual               document imaging system scheduled now to occur in FY 06-07.
processes.

Parks & Leisure Services
FY 05-06 Objectives                                         Status as of October 1, 2006
Improve the quality of the athletic facilities by adding    The listed fitness equipment was purchased during FY 05-06.
additional equipment, including elliptical trainer and
treadmills at the Civic Circle and Memorial Park
Recreation Centers.
To improve existing programs and increase services at    A survey of users was conducted in FY 05-06. Based on user
the Senior Activity Center by October 1, 2005.           input, changes are being made, and program review is
                                                         continuing.
In FY 05-06, improve the quality of the Senior Center by Rehabilitation of the Senior Center was completed in FY 05-06.
rehabilitating and repairing room partitions, drywall
surfaces and floor tile cracks.

Police Department
FY 05-06 Objectives                                         Status as of October 1, 2006
Complete construction of a new radio tower by the end of Through an agreement between Denton County, Denco
FY 05-06.                                                 Area 911 and the City, a 350' self-supporting radio tower
                                                          was installed at a cost of $250,000 per entity.
Research and evaluate alternative methods for reporting On-line reporting option was approved and a
criminal offenses by the end of the FY 05-06 3rd quarter. programmer is developing the software.
Throughout FY 05-06, review all Customer Service          Each Customer Service Analysis form was reviewed by
Analysis forms for any non-satisfactory performance.      the Asst. Chiefs and Chief of Police.




                                          Radio Tower Construction (May 2006)




                                                           26
Public Records
FY 05-06 Objectives                                       Status as of October 1, 2006
Throughout FY 05-06 promote the election process           The city website and the Horizon publication are being
including where to vote, how to register, and the duties utilized to inform the voters of important election
and responsibilities of the City Secretary's Office during information.
an election.
In October 2005, begin review and modification of all      Review and modification of all information distributed is
information distributed in order to provide for            currently on-going.
professional and timely production of documents for City
Council agenda, proclamations, oaths-of-office,
certificates of appointment, invitations, etc.
During the budget process and in work load scheduling Continue to work on renewals of City Alcohol Permits.
provide for timely review and completion of all Texas      Have accomplished compliance in existing renewals.
Alcohol Beverage Commission Application and City
Alcohol Permits.

Public Services
FY 05-06 Objectives                                       Status as of October 1, 2006
Completion of the funded street and utility scheduled    All scheduled street and utility maintenance programs
maintenance programs by the end of the fiscal year.      were completed.
Replacement of worn out and obsolete small equipment     Obsolete and worn-out equipment was replaced as
by January 2006.                                         scheduled.
Reduce the number of sanitary sewer stoppages by 10%     During FY 05-06 there was an 18% reduction in main
by the end of the fiscal year.                           line stoppages but unfortunately there was an 8%
                                                         increase in service line stoppages.
Improve the Pavement Condition Index (PCI) of the        This work is about 15% complete. The PCI will be
major thoroughfare segments identified on the proposed recalculated for those segments when the work is
5 Year Street Program to good or better condition (PCI = complete. The annual contract for this program was
86) by the end of the fiscal year.                       rebid this year resulting in a later than usual start.
                                                         Completion is expected in May 2007.
Meet or Exceed State and Federal Standards for Water In FY 05-06, Federal and State standards for water and
and Wastewater Quality.                                  wastewater quality were again met and exceeded.
Implement Best Management Practices (BMPs)               Implementation of the best management practices is in
Identified for Year 2 of Storm Water Management          development and we are awaiting a permit.
Program by September 2006.
Complete Construction of Utility Administration          Design of the facility is in process. The process is being
Building by September 2006.                              value-engineered to meet budget target.
Reduce the inventory of the warehouse by the end of the Appropriate liquidations of inventory were conducted in
fiscal year to the appropriate level to match the new    FY 05-06 and remaining stock is suitable for anticipated
business model.                                          needs.
Restructure the meter services activity by January 2006 During FY 05-06, the Meter Reading activity was
to improve service delivery.                             transferred from the Finance Department to the Public
                                                         Services Department to better match resources with
                                                         functions.
Completion of the funded traffic, facility, and fleet    All scheduled traffic, facility and fleet maintenance
scheduled maintenance programs by the end of the fiscal programs were completed.
year.




                                                        27
Community cost of service delivery.

Administration
FY 05-06 Objectives                                          Status as of October 1, 2006
Monitor state legislative sessions as closely as possible The 3rd special session of the 79th Texas Legislature was
and respond quickly to bills with the potential to greatly monitored during FY 05-06. The city’s staff and lobbyist
benefit or harm the City.                                  identified bills of concern and relayed the city’s position
                                                           to the appropriate legislative members.

Legal Department
FY 05-06 Objectives                                          Status as of October 1, 2006
Provide in-house legal advice for various city               During FY 05-06, the Legal Department provided
development corporations.                                    support to the 4B Corporation and Housing Finance
                                                             Corporation.

Public Services
FY 05-06 Objectives                                          Status as of October 1, 2006
Implementation of an effective radio read water meter    Project is on hold pending further review.
program.
Reduce electrical energy consumption at Old Town City This effort was postponed to FY 06-07. Measures
Hall by the end of the fiscal year.                      including control reprogramming and system
                                                         partitioning were approved in the FY 06-07 budget.
Evaluate Potential Franchised Electric Cost Savings      The city is a member of CAPP and that organization
Annually.                                                obtains the best available electric rates for all CAPP
                                                         members collectively with the intent to secure a rate
                                                         under the market Price to Beat (PTB).
Implement Cost Savings Measures for Utilities Facilities Various changes were scheduled to be made in FY 05-06
by September 2006.                                       to reduce consumption of electricity at the water and
                                                         wastewater plant. Implementation is 60% complete.
Extend SCADA Communications to Remote Wastewater This project is in progress.
Facilities.
Utilize 85% of Treated Water Fixed Demand in FY          This objective was achieved in FY 05-06.
05/06.




Respond to changes in socio-economic demographics and impacts on community image and
community involvement.

Community Development
FY 05-06 Objectives                                          Status as of October 1, 2006
Throughout FY 2005-06 continue to utilize the                The Neighborhood Enhancement Team conducted eight (8)
Neighborhood Enhancement Team., Animal Control               block parties and three (3) HOA meeting to educate property
staff, Grant staff, and Engineering staff to conduct more    owners about city codes, service delivery and public
frequent City-coordinated neighborhood meetings              improvements scheduled for these neighborhoods.
regarding code compliance, City service delivery, and
public improvements to neighborhoods.

Police Department
FY 05-06 Objectives                                          Status as of October 1, 2006
Conduct at least one additional community outreach           Conducted approximately 155 community outreach
program each quarter of FY 05-06.                            programs per quarter. A 13% increase compared to last
                                                             year's number of 137 per quarter.



                                                            28
Review results of Citizen Survey conducted in Summer Survey results were made available in January 2006.
'05 and implement any needed changes by March 2006. Review and implementation completed during March
                                                     2006.




                             Police Department-Sponsored Neighborhood Block Party (April 2006)


Public Services
FY 05-06 Objectives                                           Status as of October 1, 2006
Initiate Public Education Programs with Keep Lewisville The following programs were initiated in FY 05-06:
Beautiful on City Environmental Issues Implement Cost. Trinity Trash Bash (KLB); Smartscaping Class
                                                        (UTRWD); Trinity River Fair (LLELA); Storm Water
                                                        Education; Campaigns (NCTCOG)




Maintain financial stability.

Community Development
FY 05-06 Objectives                                           Status as of October 1, 2006
Throughout FY 05-06, provide CDBG opportunities to            All social service agencies, with the exception of Camp Summit
Lewisville residents including child healthcare, child        and the CCA Generic Prescription Program, reached and/or
abuse victim services, minor home repair programs and         surpassed their targeted goals for the program year. Agency
numerous infrastructure improvements                          staff turnover contributed largely to the delay of the program
                                                              progress for the two agencies mentioned. CCA completed five
in distressed areas.                                          minor home repair projects averaging approximately $2,500
                                                              per house; the Ash/Birch Street Rehab. Project was completed;
                                                              the Mesquite Creek Pedestrian Bridge project was completed;
                                                              and, the College Street "TRAIN" area (particularly Mullin
                                                              Street) has completed Phase I, concrete curb, gutter and drive
                                                              approaches. Work for Phase II Asphalt Rehab

Finance Department
FY 05-06 Objectives                                           Status as of October 1, 2006
By the required date, complete the update of the Five         A draft 5-year financial plan was developed and was
Year Financial Plan forecasting financial position of the     included in the FY 05-06 budget document. Updates are
General and Utility Fund for the plan period.                 on-going.
Produce a Comprehensive annual Financial Report               Notification was received in September that our 2005
(CAFR) that qualifies for recognition as being selected       CAFR qualified for the Certificate of Achievement for
for excellence in financial reporting by the Government       Excellence in Financial Reporting for the 17th
Finance Officers Association of America.                      consecutive year.
100% compliance with State Property Tax Board                 During FY 05-06 the city was in complete compliance


                                                            29
requirements.                                                with the State Property Tax Board requirements.
Analyze water and sewer revenues on a monthly basis          During FY 05-06, the Budget & Research staff provided
and produce a report that informs management of              monthly financial analysis reports which included water
changes in revenue patterns by January of 2006.              and sewer revenues. Major adjustments and significant
                                                             changes (such as winter averages) continue to be
                                                             monitored on an on-going basis.
Conduct a minimum of two financial audits annually and Purchasing policy passed and dept training sessions
two performance audits; regularly conduct policy             complete. Wrecker Services Compliance Audit
compliance audits in Purchasing and Accounting.              completed. Internal auditor position hired; risk
                                                             assessment nearing completion.
Protect against potential loss of City assets (theft, fraud, Internal auditor position filled. Risk assessment nearing
etc).                                                        completion that will outline highest risk areas to begin
                                                             auditing. Asset management/tracking system was
                                                             approved in the FY 06-07 budget.


Fire Department
FY 05-06 Objectives                                         Status as of October 1, 2006
Establish vehicle replacement fund for Engine 165           Annual replacement funds were approved for this
received through a grant.                                   apparatus.
Implement full year of collections on past due accounts,    Ambulance billing has been overhauled, at least with
with the new ambulance billing clerk.                       personnel. Two new personnel were hired and recovered
                                                            over $900,000.00 in ambulance fees.

Non-Departmental
FY 05-06 Objectives                                         Status as of October 1, 2006
Continue audits of contracts with outside agencies to   Waste Management audit completed and findings were
ensure proper compliance with rules and regulations, in implemented / addressed.
particular, audit Waste Management for compliance with
contractor requirements.

Police Department
FY 05-06 Objectives                                         Status as of October 1, 2006
Explore and implement a radio tower equipment capital A study is currently on-going and should be complete in
impact fee in FY 05-06 to fund radio equipment        early FY 06-07.
replacement/upgrades by FY 09-10.
Seek grant funding for capital programs in FY 05-06.  Eight capital/equipment grant applications were
                                                      submitted to date. These were for radio equipment, a
                                                      Live Scan Fingerprint workstation, body armor,
                                                      Remington rifle with night vision scope, traffic vests,
                                                      various security equipment for the Mall, etc.
By March 31, 2006 determine 2006-07 projected radio These costs were calculated and submitted to the member
tower maintenance costs and inform user cities.       cities.

Public Records
FY 05-06 Objectives                                         Status as of October 1, 2006
During FY 05-06 continue to hold joint elections with  A joint election was held with LISD on May 13, 2006.
LISD whenever feasible to ensure elections are handled
in the most cost-effective manner.

Public Services
FY 05-06 Objectives                                         Status as of October 1, 2006
Develop Interdepartmental Water Accounting System by This project was completed during FY 05-06.
March 2006.



                                                           30
Provide opportunities for cultural/recreational activities for residents and visitors.

Administration
 FY 05-06 Objectives                                           Status as of October 1, 2006
 Implement a tourism function.                                 Community Relations and Tourism have been combined
                                                               under a single director and have been converted to a new
                                                               city department.




Provide a community where citizens/visitors are safe and secure.

Community Development
 FY 05-06 Objectives                                           Status as of October 1, 2006
 Throughout FY 05/06 maintain a quarterly compliance           During FY 05-06, a quarterly compliance rate of 98%
 rate of 97% of all food establishments.                       was maintained. This is a 9% increase from FY 04-05.
 By September of 2006, reduce the number of code               Due to a strong program and cooperation from multi-
 deficiencies in multi-family units by 10%.                    family property owners, a 99% reduction of multi-family
                                                               code deficiencies was achieved in FY 05-06.
 Conduct/perform quality construction inspections              Building Inspection performed 9,243 inspections in FY
 throughout 2005/2006.                                         05/06.

Fire Department
 FY 05-06 Objectives                                           Status as of October 1, 2006
 Place additional ambulance company in service to meet         An additional ambulance company was placed into
 increased call load in October 2005.                          service during FY 05-06.
 As needed, update fire station facilities to maintain         Several projects were undertaken in FY 05-06 to
 community's image.                                            maintain the 6 fire stations.
 Beginning in October, 2005, establish an effective            Explosives detection dog “Daisy” was acquired during
 explosive detection capability by hosting a bomb and          FY 05-06 and a member of the fire department was
 explosive canine through the Bureau of Alcohol,               trained as her handler. They have been deployed 5-6
 Tobacco and Firearms (ATF).                                   times since implementation.




                                 Fire Department Explosive Detection Canine “Daisy” in Training




                                                             31
Legal Department
FY 05-06 Objectives                                      Status as of October 1, 2006
Keep current on all Federal and State laws.              The Legal staff was able to attend several Continuing
                                                         Legal Education (CLE) programs during FY 05-06.

Municipal Court
FY 05-06 Objectives                                      Status as of October 1, 2006
Pursue interlocal agreements to expand the teen court    The Court has decided to hold off on this aspect of
program to other communities.                            expansion but it may be reconsidered at a later date.

Police Department
FY 05-06 Objectives                                      Status as of October 1, 2006
Review and update Annex G of the city's Homeland           The review and update were completed on March 10,
Security manual by the end of FY 05-06.                    2006.
Review and update Annex N of the EOC's law                 Review and update completed on June 29, 2006.
enforcement branch and the Action Check List by the
end of the 3rd quarter of FY 05-06.
Review all offenses involving violent crimes or firearms All such offenses were reviewed and cases filed in a
for case filing throughout FY 05-06.                       timely manner.
Continue participation in the NCTCOG Region 40             Attended all meetings conducted by NCTCOG. City
interoperable communications plan throughout FY 05-06. received grant funding of $116,310 for the purchase of
                                                           radio communication equipment through the equipment
                                                           procurement program. Additional funding was approved
                                                           due to equipment needs .
Follow recommendations made by the NCTCOG Region On-going. All recommendations accepted.
40 interoperable communications committee in FY 05-
06.
Conduct jail staffing study in FY 05-06.                   Jail staffing study was completed in January 2006.
                                                           Design of a new jail facility is underway to address the
                                                           staffing study and replacement of the existing, aging
                                                           facility.
Maintain basic service level patrol staffing for FY 05-06 Patrol basic service staffing level was maintained by
by hiring four police officers and one vehicle and         understaffing special operations units and CID. The
equipment porter.                                          Department has 9 vacant police officer positions and 4
                                                           officers are still in the academy. The vehicle
                                                           maintenance porter position was hired in December
                                                           2005 to eliminate the need to have officers transport
                                                           vehicles to the shop for repairs.
Review all criminal offenses for crime victims assistance Review conducted as proposed.
in FY 05-06.
Study civilianization of assignments that do not require a This study was completed in FY 05-06. As a result, a
police officer by the end of FY 05-06 2nd quarter.         crime analysis position was civilianized to relieve the
                                                           police officer for patrol duties..
Expand the Citizens On Patrol (COP) program in FY 05- The Citizens On Patrol (COP) program assisted in
06.                                                        providing patrol of the Mall and the restaurant area
                                                           during the holiday season. COP provided patrol of the
                                                           old town area in an effort to reduce graffiti offenses.
Continue participation in consortium agreements in FY On-going. Participated in the radio operations
05-06.                                                     consortium with neighboring cities and submitted joint
                                                           grant application with the County and the City of Denton
                                                           to obtain Department of Justice grant funds.
Conduct community education to encourage voluntary During FY 05-06, the police department conducted a
compliance with speed laws in FY 05-06.                    total of 75 community education programs.
Conduct targeted traffic enforcement in FY 05-06.          During FY 05-06, the police department conducted a
                                                           total of 150 selected targeted traffic enforcements.


                                                        32
Re-establish the Directed Patrol Unit in FY 05-06.         The DPU unit could not be reestablished as the
                                                           Department had 9 vacant positions and 4 officers were
                                                           still in the academy. The goal is to fill all the vacant
                                                           patrol positions prior to filling special unit positions.
Assign new supervision staff by October 1, 2005 for 12- Supervisory staff for the 12-hour shifts were assigned on
hour shift operations.                                     October 1, 2005.
Utilize the latest technology to assist in criminal        Technology equipment to listen to inmate phone
identification.                                            conversation and various forensic investigative software
                                                           were purchased to assist in criminal identification.
Provide specific equipment / training needs, in FY 05-06, Received all equipment except for the fire suppression
including: body armor, fire suppression units (patrol) and unit. Light bars have been ordered; Body armor is in the
overhead light equipment.                                  bid selection process; Fire suppression units are in the
                                                           research stage.

Public Services
FY 05-06 Objectives                                        Status as of October 1, 2006
Complete Implementation of Identified ERP Action           During FY 05-06, all steps but the bollards were
Steps by September 2006.                                   completed.




Develop the City’s economic base and improve aging/substandard areas

Community Development
FY 05-06 Objectives                                        Status as of October 1, 2006
Improve Old Town Infrastructure (homes) and Improve Staff is continuing to receive positive citizen feedback. In
Public Perception of Old Town.                             addition, a graffiti abatement program was implemented
                                                           in 2006 to aid in graffiti removal at no cost to residents.
Work with Economic Development to create a re-             Economic Development received the Texas A&M Study
development ordinance encouraging revitalization of        in September 2006. This topic will be presented at the
Target Areas and Present to Council in early 2006.         February 2007 City Council Retreat. In addition, Staff
                                                           prepared a draft Single Family Rental program for
                                                           Council consideration in the Fall of 2006.
Research and Develop a Single Family Rental Inspection The Single-Family Rental Inspection Program overview
Program for Council Consideration at 2006 Retreat.         and ordinance are scheduled for City Council workshop
                                                           on November 6, 2006.
Throughout FY 2005-2006, publicize the first time          The homebuyer program closed on 5 homes in FY 05/06.
homebuyer program, conduct numerous seminars on the The goal for the year is 12-15 homes. Meanwhile, first-
program, and build on the success of prior participants to time homebuyer education courses continue at Central
continue making this program a benefit to the              Elementary School, averaging 15-25 students per class.
community.

Public Services
FY 05-06 Objectives                                        Status as of October 1, 2006
Complete the proposed 2005-2006 Public Works CDBG          Concrete curb & gutter repairs were completed in FY
Neighborhood Improvements Project by the end of the        05-06. Asphalt rehab is scheduled for completion in
fiscal year.                                               November 2006.
Complete the locations identified for the second year of   The locations identified were completed in FY 05-06.
the Corridor Beautification Project by the end of the
fiscal year.
Maintain interim operation of the 201 West Main Street     Operation of this facility was scaled back during FY 05-
site.                                                      06 which allowed less maintenance than would have
                                                           been necessary.




                                                         33
Meet transportation and transit needs.

Community Development
FY 05-06 Objectives                                      Status as of October 1, 2006
In FY 2005-06, create the operational systems needed to DCTA has taken over all Dial-A-Ride operations. Titles
transition operations of Dial A Ride to DCTA.           to vehicles were being transferred pending execution of
                                                        an additional agreement regarding the continued use of
                                                        the Senior Center bus.
In FY 05-06, get IH-35E schematics approved by the      Project is in review by Federal Highway Administration.
Federal Highway Administration.
Receive approval from DCTA Board of Directions for DCTA approved the Fox Avenue widening ELAP project.
Fox Avenue ELAP funding.                                Design of the project is 30% complete.
Develop a prioritized segment plan for                  Agreement executed. Plans approved for construction.
Corporate/Windhaven Pkwy in FY 05-06.
Pursue funding from Bright Ranch and Austin Ranch for Funding is in place. Project is ready for construction.
the segment (9) between Josey Lane and Trinity.
Work with representatives of Texas Waste Management Federal permit approvals are still pending.
to achieve timely completion of Railroad Street
improvements tied to the M.O.U.
Continue work on Serendipity streets, Westlake Park II Serendipity: Project is 30% design complete. Westlake
streets and Valley Ridge.                               II: Bids were opened on October 5, 2006. Valley Ridge
                                                        Streets: Project completed. Final acceptance by the City
                                                        Council given on October 16, 2006.
Pursue funding for Corporate Drive / Windhaven          Project application was not selected due to limited
extension.                                              funding availability.
Pursue funding for intersection improvements,           SH-121 Business / Edmonds Lane intersection
signalization and Land Use Transportation Joint Venture improvements approved for funding.
Project.
In FY 05-06, complete the associated interlocal         Interlocal agreements are completed.
agreements with Denton County.
Complete right-of-way acquisition for Garden Ridge.     This project was completed during FY 05-06.
Commence construction of Garden Ridge between           As of October 1, 2006, this project was approximately
Bellaire Blvd. and Corporate Dr. in FY 05-06.           65% complete.
Monitor construction of ramp reversals at FM 1171.      I-35E access ramps at FM 1171 were completed by
                                                        TxDot under monitoring by the city.



Maintain a stable, high performance workforce.

Community Development
FY 05-06 Objectives                                      Status as of October 1, 2006
Throughout FY 05-06, provide training opportunities for (1) Fire Prevention - Five (5) fire inspectors attended the
each Community Development staff member.                annual Building Performance Institute continuing
                                                        education forum and maintained their certifications.
                                                        Two (2) inspectors attended Plans Examiner training and
                                                        are certified. Two (2) more are scheduled in November
                                                        of 2006.
In FY 05-06, continue to evaluate and implement         Ongoing. Continuing to encourage professional
suggestions from the City/Department survey as          development and recognition through Spot Awards
recommended by the departmental focus group.            throughout the department.
Resume monthly staff meetings between Community         Not accomplished due to staffing restraints. Anticipate
Development, Public Works, Utilities and PALS to        resuming monthly or quarterly meetings in FY 06/07.


                                                       34
discuss relevant issues.
Continue to effectively communicate with all            Continuing to work with other departments to
departments involved in the revitalization of Old Town. accomplish this. Changes have been made to the sign
                                                        and fence ordinances.

Finance Department
FY 05-06 Objectives                                          Status as of October 1, 2006
Gain further in-depth knowledge of HTE financial         Extensive work has been done on CAFR 2000 program
software to increase query, report writing, and access   and should be instrumental in the completion of the
data extraction capabilities.                            City's CAFR on site for FY 2006. The Budget & Research
                                                         staff continue to provide more in-depth reporting when
                                                         needed.
To satisfy continuing education requirements for         All three investment officers are currently in compliance
investment officers in accordance with the Public Funds with the PFIA.
Investment Act.
Provide basic services of processing and paying invoices Accomplished. 99.88% of all invoices were processed
on a weekly basis within 30 days of invoice in           within 30 days.
accordance with the prompt payment act.

Human Resources
FY 05-06 Objectives                                          Status as of October 1, 2006
Make 100% of applications available electronically by        Completed by July 2006.
July 30, 2006.
Implement a safety incentive program for                     Funded for 2006-07. RFP will go out on November 1,
departments/divisions that promote safety and no lost        2006.
time injuries or medical injuries by July 1,2006.
Continue to purchase training materials and modules in       Completed the LDS program for year one and two in
an ongoing effort to provide current and new supervisors     2005-06.
with skills to be effective in their job in FY 2005-06, in
particular, add four additional modules to the Leadership
Development Program.
Provide safety training and safety resources for the City-   Trained all Supervisors on new Safety manual in 2005-
wide safety committee during FY 05-06.                       06.
Develop volunteer procedures and distribute to all           Revised to be completed by January 30, 2007.
departments by December 30, 2005.

Information Technology
FY 05-06 Objectives                                          Status as of October 1, 2006
Improve internal consultation services for technology        Meeting with departments to determine technology
services.                                                    needs. Develop programs or applications to replace
                                                             manual processes.

Municipal Court
FY 05-06 Objectives                                          Status as of October 1, 2006
Implement state certification program to ensure              Two clerks have obtained Level 1 certification and 2
certification of at least 1 clerk per year.                  more are scheduled to take the cetification examination
                                                             during FY 06-07.

Parks & Leisure Services
FY 05-06 Objectives                                          Status as of October 1, 2006
Throughout FY 05-06, improve efficiency and customer All Divisions have participated in the “Fish” training
service levels through staff training.               and continue to use the Fish Philosophy in daily
                                                     operations. All Recreation part-time staff attended
                                                     orientation and customer service training sessions.
                                                     Library employees attended customer service training


                                                         35
                                                             prior to opening new library.

Police Department
FY 05-06 Objectives                                          Status as of October 1, 2006
Process all background investigations in 10 working          During FY 05-06 all background investigations were
days, on average, of receipt of personal history statement   processed within 10 working days.
and polygraph booklet.
Evaluate and recommend changes to the application            This process was completed in December 2005.
process for police officer by the end of the FY 05-06 1st
quarter.
Review and recommend marketing efforts to attract new        Completed on schedule and new marketing efforts were
applicants by the end of FY 05-06 2nd quarter.               implemented.
Advertise in at least 3 locations to attract Spanish and     A total of 15 advertisements have been placed.
Asian speaking individuals in FY 05-06.
Continue to send all supervisors to Leadership Skills        All supervisors participated in a Leadership Skills class
classes throughout FY 05-06.                                 organized by the Human Resources Department. All the
                                                             new sergeants attended the supervisory training
                                                             program.
Send new patrol lieutenant to the Management College         One lieutenant attended the Management College.
training in FY 05-06.

Public Records
FY 05-06 Objectives                                          Status as of October 1, 2006
By November 2005, implement a training program for           Implementation has been done in City Secretary and
departments on the city-wide use of records management       Human Resource Department. Currently working with
software.                                                    Phase 2 Departments.
By October 2005, revamp current materials and                Training class dates and times to be arranged to train all
implement a training program for departments on the          employees involved in the agenda process.
preparation of City Council agenda items.
By December 2005, implement a recruitment system for         Have worked closely with Denton County to recruit
election workers.                                            election workers for City and County elections. This will
                                                             be an ongoing process.

Public Services
FY 05-06 Objectives                                          Status as of October 1, 2006
Develop Presentations and Information Pieces for Solid 70,000 informational pieces distributed at City events;
Waste / Recycling / Household Hazardous                cable program on recycling being developed.




                                                         36
Budgetary Financial Policies
Policies reviewed and approved by the City Council are implemented to ensure that the City
maintains a sound financial position in each of the City's fund and account groups. The policies
are long standing and provide guidelines for short and long term decision-making.

 Operating Funds Budget Policies

    1. The budget should be balanced with appropriations not exceeding current year revenues,
       transfers-in, and available fund balance reserves.

    2. Transfers between funds shall only be permitted to the extent that the basis and
       justification for the transfer can be quantified.

    3. One-time revenues in either operating fund will not be used for funding on-going
       appropriations. One-time revenues shall only be used to fund capital improvements,
       capital equipment, or other one-time appropriations.

 General Fund Revenue Policies

    1. The proposed budget submitted to the City Council will maintain the revenue from the
       prior year's tax levy in the General Fund while maintaining program and service levels.

    2. All new programs or service enhancements shall be implemented according to Council
       direction, within the base budget. In the event additional revenues are required, a cost
       benefit analysis of the program change will determine if a new revenue source or
       increase in existing revenue will be needed. To the greatest extent possible, new or
       expanded program changes shall be funded through user charges and/or capital recovery
       fees. The General Fund ad valorem tax rate shall only be raised as a last resort after
       thorough review of other revenue sources and proposed appropriations.

    3. The proposed budget shall maintain a balance in revenue sources to protect the financial
       stability of the City in the event of severe fluctuation in the national and/or local
       economy. In this endeavor, the City will strive to have ad valorem taxes, sales taxes,
       and other taxes and charges for service contribute one-third of the total General Fund
       revenue.

    4. Charges for services shall be reviewed and updated at least every two years to mitigate
       the effect of any change in fees.

 Utility Fund Revenue Policies

    1. A cost of service rate study will be conducted each year to mitigate the magnitude of any
       rate increase necessary for the City to cover the Utility Fund operating budget and meet
       all revenue bond covenants.


                                               37
   2. Capital improvements required as a result of growth should be paid in part through
      capital recovery fees that are reviewed and adjusted each year within the requirements of
      the statute allowing their utilization.

   3. Utility Fund revenues are budgeted on the basis of a normal year, not on the basis of
      forecasted extreme wet or dry years.

Debt Service Revenue Policies

   1. The City will issue only long-term debt, and the debt will be used only to fund capital
      projects that cannot be funded by current revenues.

   2. To minimize interest cost on issued debt, the City will structure debt with maturities not
      to exceed 16 years. Retirement of debt principal will be structured to ensure a level
      annual debt payment.

   3. The debt service of the ad valorem tax rate shall not exceed 40 percent of the total tax
      rate.

Fund Balance Policies

   1. The proposed operating budgets shall be submitted to the City Council with a fund
      balance reserve of at least 15 percent of recurring operating appropriations. Fund
      balance is defined as the excess of a fund’s current assets over its current liabilities,
      sometimes called working capital in enterprise funds.

   2. Debt Service Fund balances shall not have a balance that exceeds 15 percent of the
      general obligation debt outstanding principal. Debt service fund balances in excess of
      this requirement may be drawn down to be used to reduce ad valorem tax revenue for
      bond principal and interest payment on existing or new debt.

Operating Fund Expenditures

   1. Operating fund expenditures shall be accounted for and budgeted in the five major
      categories:
         a. Personal Services
         b. Materials and Supplies
         c. Services and Charges
         d. Transfers
         e. Capital Outlay

   2. The proposed budget shall appropriate sufficient funds for operations to maintain
      existing quality and scope of City services.




                                              38
    3. The City will regularly examine programs and services in order to reduce operating cost
       or enhance service levels without cost increases.

    4. Personal service expenditures will reflect the minimum staffing to provide approved
       quality and scope of City services.

    5. The City will provide a competitive compensation and benefit plan to attract and retain
       quality employees.

    6. All categorical appropriations shall be funded to ensure productive personnel, useful
       capital assets, and a stable level of annual maintenance expenditures.

    7. Replacement and approved new capital equipment shall be amortized in the operating
       department budgets to provide for the replacement of the asset at the end of its expected
       life. The funds amortized will be transferred each year to the Vehicle and Equipment
       Capital Replacement Fund.

    8. To assist in controlling the growth of operating budgets, operating departments within
       each operating fund will submit their annual base budget to the City Manager's office
       that is within an appropriation ceiling calculated by the City Manager’s office. Program
       or service level changes from the prior budget must be submitted as separate Action Step
       Requests. The City Manager will incorporate beneficial action steps as much as possible
       within the base budget presented to the City Council. Unfunded action steps will be
       presented to the City Council for further consideration.




Accounting System & Basis of Budgeting
Lewisville's accounting and financial reporting system follows the principles established by the
Governmental Accounting Standards Board. An annual audit of the City's system is performed
by an independent public accounting firm with the subsequent issuance of a Comprehensive
Annual Financial Report.

The accounts of the City are organized on the basis of funds or account groups, each of which is
considered to be a separate accounting entity. The operations of each fund are accounted for
with a separate set of self-balancing accounts which comprise its assets, liabilities, fund
balance/retained earnings, revenues, and expenses/expenditures.

Measurement focus refers to what is being measured and basis of accounting refers to when
revenues and expenditures are recognized in the accounts and reported in the financial
statements. Basis of accounting relates to the timing of the measurement made, regardless of the
measurement focus applied. The Governmental Fund Types use a financial resources
measurement focus and the modified accrual basis of accounting. Under the modified accrual
basis of accounting, revenues are recorded when susceptible to accrual, i.e. both measurable and


                                               39
available. Available means collectible within the current period or soon enough thereafter to be
used to pay liabilities of the current period. Expenditures are recorded when the related fund
liability is incurred, if measurable. No fund liability or related expenditure is recognized for
principal and interest on general obligation bonds until such amounts become due. Accrued
vacation and sick leave are recorded when payable from current available financial resources, if
material.

Franchise and sales tax revenues are recorded in the General Fund, ad valorem tax revenues are
recorded in the General Fund and Debt Service Fund, and restricted purpose fees are recorded in
Special Revenue Funds and are fully accrued. Licenses, permits and inspections; fines,
forfeitures and penalties; and miscellaneous revenues (except earnings on investments) are
recorded as revenues when received in cash because they are generally not measurable until
actually received. Investment earnings are recorded as earned since they are measurable and
available.

The city's Proprietary Fund Types are accounted for on a cost of service or "capital maintenance"
measurement focus, using the accrual basis of accounting, under which revenues are recognized
when earned and expenses are recognized when the related liabilities are incurred.

The budgetary accounting basis follows the basis of accounting except that fund balances that
are presented for the city's Proprietary Fund types do not reflect the total equity of the fund but
rather only available spendable resources of the current fiscal period.                Unexpended
appropriations for budgeted funds lapse at fiscal year end. Encumbrance accounting is used for
all funds.




                                                40
Long-Range Financial Plans
Long-range forecasting helps city leaders prioritize future spending.

General Fund (Five-Year Plan)
                                                    Actual       Estimated     Budget*                            Planned
                                                   2004-05        2005-06      2006-07        2007-08       2008-09       2009-10       2010-11

GENERAL PROPERTY TAXES                            $16,650,875    $17,772,451   $17,941,115    $18,361,553   $18,760,513   $19,131,423 $19,490,281

FRANCHISE FEES                                       5,115,780     5,427,046     5,138,113      5,177,428     5,217,257     5,257,602    5,298,467

SALES TAX (base line)                               17,000,576    18,113,568    18,113,568     18,299,784    18,484,644    18,671,339   18,859,919

MIXED BEVERAGE TAX                                    283,573        304,524       273,204       273,204       273,204        273,204      273,204

LICENSES & PERMITS                                   1,578,862     2,065,677     1,474,171      1,474,171     1,474,171     1,474,171    1,474,171

FINES & FORFEITURES                                  2,686,299     2,826,234     2,794,987      2,822,397     2,850,081     2,878,042    2,906,282

CHARGES FOR SERVICES                                 4,140,092     4,856,868     4,361,226      4,400,461     4,440,220     4,480,504    4,521,314

RECREATION CENTER & POOLS                            1,031,537     1,066,392     1,121,629      1,121,629     1,121,629     1,121,629    1,121,629

OTHER REVENUE                                         932,946      5,213,671     1,316,025      1,326,397     1,336,953     1,347,699    1,358,639

TRANSFERS                                            2,410,603     2,482,571     2,489,143      2,562,749     2,638,563     2,716,652    2,797,083

TOTAL REVENUES                                     $51,831,143   $60,129,002   $55,023,181    $55,819,773   $56,597,235   $57,352,264 $58,100,991

PERSONAL SERVICES                                 $36,696,989    $38,463,045   $41,472,916    $42,717,103   $43,998,617   $45,318,575 $46,678,132

MATERIAL & SUPPLIES                                  2,302,486     2,444,610     2,293,242      2,339,107     2,385,889     2,433,607    2,482,279

SERVICES & CHARGES                                   6,462,529     6,514,598     6,564,342      6,695,629     6,829,541     6,966,132    7,105,455

TRANSFERS & DEBT                                     3,713,519     5,266,231     4,140,064      4,140,064     4,140,064     4,140,064    4,140,064



CAPITAL OUTLAY                                        107,464         13,949        44,579              -             -             -             -

 TOTAL EXPENDITURES                                $49,282,987   $52,702,433   $54,515,143    $55,891,903   $57,354,111   $58,858,378 $60,405,930

TRANSFERS OUT                                        $778,000       $609,238    $2,778,947              -             -             -             -

ONE TIME EXPENDITURES                                        -       547,848       747,544              -             -             -             -

NET REVENUES                                        $1,770,156    $6,269,483   ($3,018,453)     ($72,130)    ($756,876)   ($1,506,114) ($2,304,939)



UNDES/UNRES FUND BALANCE:
BEGINNING FUND BALANCE                            $18,113,914    $19,884,070   $26,153,553    $23,135,100   $23,062,971   $22,306,094 $20,799,981

ENDING FUND BALANCE (NET)                         $19,884,070    $26,153,553   $23,135,100    $23,062,971   $22,306,094   $20,799,981 $18,495,041



* The Beginning Fund Balance has been adjusted and excess collections have been included in revenues for financial planning purposes since the
adoption of the budget.




                                                                      41
Water & Sewer Fund (Five-Year Plan)
                                          Actual          Estimated         Budget                                             Planned
                                          2004/05          2005/06          2006/07             2007/08              2008/09              2009/10              2010/11
Sources of WC
Charges for Services                          233,606          265,981            214,001         216,141              218,302               220,485              222,690

Retail Water Sales                         13,627,773       15,903,483       13,790,288         13,928,191           14,067,473           14,208,148           14,350,229

Retail Sewer Treatment                      8,526,391        9,642,970           8,586,597       8,672,463            8,759,188            8,846,779            8,935,247

Wholesale Sewer Treatment                     288,866         372,032             368,013         371,693              375,410              379,164              382,956

Capital Recovery                            1,284,816        1,802,700            779,185         779,185              779,185              779,185              779,185

Miscellaneous and Other                       289,872         687,707             573,839         579,577              585,373              591,227              597,139

Transfers                                           -              -               81,216          83,652               86,162               88,747               91,409

  Total Sources                   $        24,251,324 $     28,674,874 $     24,393,139 $ 24,630,903             $ 24,871,093         $ 25,113,735         $ 25,358,856


Uses of WC
Non-Departmental                               87,368          425,798              93,516           95,534               97,596               99,705              101,860

Utilities Administration                      582,669          800,249            921,926           947,141              973,063              999,714             1,027,113

Utility Line Maintenance                    1,918,896        2,341,039           2,328,098        2,391,431            2,456,534            2,523,458             2,592,254

Water Production                            4,983,281        5,938,635           5,566,621        5,687,646            5,811,382            5,937,892             6,067,241

Waste Water Production                      2,387,916        2,637,437           2,475,818        2,533,544            2,592,671            2,653,234             2,715,270

Environmental Control                         633,910          592,611            642,014           659,273              677,011              695,239              713,973

Community Development                          97,816           67,148            106,487           109,650              112,908              116,263              119,717

Stormwater                                          -          117,461            238,817           245,483              252,339              259,391              266,643

Finance Admin and Accounting                  175,894          219,329            288,364           296,499              304,868              313,477              322,334

Finance Treasury and Collection               658,824          517,075            497,263           509,766              522,596              535,761              549,271

  Total Operating                 $        11,526,574 $     13,656,782 $     13,158,924 $        13,475,968 $         13,800,968 $         14,134,133 $         14,475,676


Administrative Fee                          2,375,185        2,446,441           2,451,976       2,525,535            2,601,301            2,679,340            2,759,721

Payment in Lieu of Fran. Taxes                449,045         454,758             443,107         459,447              464,041              468,682              473,369

Capital Outlay O&M                             40,295          27,568             315,755         100,000              100,000              100,000              100,000

Capital from Operating (1-time)                     -         900,000            3,000,000       2,950,000            2,400,000             250,000             4,500,000

 Total Other Uses                     $     2,864,525 $      3,828,767 $         6,210,838 $    6,034,982        $   5,565,343        $   3,498,022        $   7,833,089


Debt Service - P&I                          7,622,147        7,902,525           7,270,774        5,940,023            5,376,624            5,228,531             5,113,181

Debt Service - GLWSC                          284,589                   -                   -                -                    -                    -                    -

Debt Service - Sub Lien                       747,254          746,772            752,603           750,533              748,053              748,231              743,380

Debt Service - New                            113,064           42,531                      -        13,750               48,125               50,875               42,625

Total Debt Service – P & I                  8,767,054        8,691,827           8,023,377        6,704,306            6,172,802            6,027,637             5,899,186

Restricted Assets-Reserve                   (597,225)        (119,470)                      -      (846,855)             (81,021)               5,366              (43,230)

   Total Debt Service                 $     8,169,829 $      8,572,357 $         8,023,377 $    5,857,452        $   6,091,781        $   6,033,003        $   5,855,956


Total Uses                            $ 22,560,928 $        26,057,906 $     27,393,139 $        25,368,401 $         25,458,092 $         23,665,158 $         28,164,721


Net Change                            $     1,690,396 $      2,616,968 $     (3,000,000) $         (737,499) $          (586,999) $          1,448,577 $        (2,805,865)
Beginning Working Capital             $ 11,350,269 $        13,040,665 $     15,657,633 $        12,657,633 $         11,920,134 $         11,333,135 $         12,781,712
Ending Working Capital                $ 13,040,665 $        15,657,633 $     12,657,633 $        11,920,134 $         11,333,135 $         12,781,712 $           9,975,847




                                                                            42
Water & Sewer Five-Year Capital Projects Plan
Revenue Bonds Projects
Project                             FY 06/07     FY 07/08 FY 08/09 FY 09/10 FY 10/11          TOTAL
Wastewater Treatment Plant                     -          -          -          -          -           -
Wastewater Treatment Plant Sludge              -          -          -          -          -           -
Sewer Meter and Lift Station                   - 1,000,000 3,500,000            -          - 4,500,000
Water Treatment Plant                          -          -          -          -          -           -
Water Treatment Plant Sludge                   -          -          -          -          -           -
Water Pump Station/Storage                     -          -          -          -          -           -
Water Reuse                                    -          -          - 3,700,000 3,100,000 6,800,000
Total                                          - $1,000,000 $3,500,000 $3,700,000 $3,100,000 $11,300,000


Utility Fund Reserve / Capital Projects Fund Projects                             *FY 2006/07 Cap Impr Project U60512
               Project              FY 06/07   FY 07/08 FY 08/09 FY 09/10 FY 10/11                           TOTAL
Meter Radio Read Project                     -          -          -        -          -                              -
Water Line Replacements                      -          -          -        -  $250,000                        $250,000
Sewer Line Replacements                      - $2,700,000          -        -  $500,000                      $3,200,000
Wastewater Treatment Plant                   -          -          -        -          -                              -
Wastewater Treatment Plant Sludge            -          -          -        -          -                              -
New Water Lines                              -          -          -        -          -                              -
New Sewer Lines                              -          - $2,400,000        - $3,500,000                     $5,900,000
Inflow/Infiltration Repairs                  -  $250,000           - $250,000  $250,000                        $750,000
Water Pump Station/Storage*         $3,000,000          -          -        -          -                     $3,000,000
Total                               $3,000,000 $2,950,000 $2,400,000 $250,000 $4,500,000                    $13,100,000


Total System Improvements
                                    FY 06/07       FY 07/08       FY 08/09       FY 09/10       FY 10/11      TOTAL
Water Plant                                    -              -              -              -              - $10,050,000
Sewer Treatment Plant                          -              -              -              -              - $14,350,000
GRAND TOTAL                         $3,000,000 $3,950,000 $5,900,000 $3,950,000 $7,600,000 $24,400,000




                                                       43
Street & Drainage Five-Year Plan
Concrete Street Rehabilitation                                                                 *FY 06/07 Capital Improvement Project G90715
         FY 06/07*                     FY 07/08                   FY 08/09                           FY 09/10                          FY 10/11
Bellaire (Edmonds to Old      Bennett Lane (IH. 35 to    Fox Ave. (Valley to Old            Purnell (Mill St. to Rail         Tiffiny Ln.
Orchard)                      Waters Ridge)              Orchard)                           Road)
Corporate ( Teakwood to       Civic Circle (Main St. to                                                                       Valencia Ln.
Edmonds)                      Summit)
College Pkwy (Summit to       College Pkwy (Red River to                                                                      Granada Ln.
G. Ridge)                     Kirkpatrick)
Valley Ridge (College St to                                                                                                   Catalina Dr.
SH121)
Slab Stabiliz. (60K)          Slab Stabiliz. (60K)           Slab Stabiliz. (60K)           Slab Stabiliz. (60K)              Slab Stabiliz. (60K)

                  $940,000                        $940,000                       $940,000                        $940,000                         $940,000

Neighborhood Street Rehabilitation                                                             *FY 06/07 Capital Improvement Project G90712
        FY 06/07*                      FY 07/08                    FY 08/09                           FY 09/10                          FY 10/11
Funding set aside for future Funding to be set aside for Funding to be set aside for        Funding to be set aside for       Funding to be set aside for
use                          future use                  future use                         future use                        future use
                  $400,000                        $400,000                       $400,000                        $400,000                         $400,000

Alley Rehabilitation                                                                           *FY 06/07 Capital Improvement Project G90716
        FY 06/07*                    FY 07/08                        FY 08/09                        FY 09/10                         FY 10/11
Lewisville Valley I - Phase Valley Pkwy/Parkside             Autumn/end                     Pecos/Juniper                     Crosshaven/end
I
Autumn Breeze               Valley Pkwy/Parkside             Aspen/Eaglenest                Kirpatrick/Yorkshire              Winter Park/Glenmore

                  $170,000                        $170,000                       $170,000                        $170,000                         $170,000

Asphalt Maintenance                                                                            *FY 06/07 Capital Improvement Project G90717
        FY 06/07*                     FY 07/08                       FY 08/09                         FY 09/10                     FY 10/11
Rolling Ridge                 Ridgeway                       Willow Springs                 Purnell ( Mill St. to Cowan) Jones Street (Kealy to Mill)
Ridgecrest                    Simpson Ct.                    Price (Fox to Edmonds)                                           Cowan (Mill to Jones)
University Pl.                                               Centennial                                                       Jones Street (Kealy to Mill)
Crack Sealing (100k)          Crack Sealing (100k)           Crack Sealing (100k)           Crack Sealing (100k)              Crack Sealing (100k)

                  $332,303                        $332,303                       $332,303                        $332,303                         $332,303

Sidewalk Maintenance                                                                          *FY 06/07 Capital Improvement Project G90719
         FY 06/07*                     FY 07/08                    FY 08/09                           FY 09/10                         FY 10/11
Bellaire (Edmonds to Old      Bennett Ln (IH 35 to Waters Willow springs                    Purnell (IH35 to Mill St)         Tiffiny Ln.
Orchard)                      Ridge)
Corporate ( Teakwood to       Civic Cr (Main St to        Price (Fox to Edmonds)                                              Valencia Ln.
Edmonds)                      Summit)
College Pkwy (Valley to       College Pkwy (Red River to Centennial                                                           Granada Ln.
Old Orchard)                  Kirkpatrick)
                              Ridgeway                                                                                        Catalina Dr.
                              Simpson Ct.

                  $380,700                        $380,700                       $380,700                        $380,700                         $380,700

Corridor Beautification                                                                        *FY 06/07 Capital Improvement Project G90511
        FY 06/07*                      FY 07/08                       FY 08/09                        FY 09/10                         FY 10/11
                  $250,470                               -                              -                                 -                                  -

Traffic Improvements                                                                           *FY 06/07 Capital Improvement Project G10718
       FY 06/07*                       FY 07/08                       FY 08/09                        FY 09/10                         FY 10/11
    Charles/ Church and G.                               -                              -                                 -                                  -
   Ridge / College Parkway
                  $330,000                        $330,000                       $330,000                        $330,000                         $330,000



                                                                          44
Technology Five-Year Plan
FY 2006/07
                                                                                                    Recurring
                                                                                     Capital                             Recurring
       Project                                Description                                          Base Budget
                                                                                    Unfunded                             Unfunded
                                                                                                     Funded
Network Expansion      Replace network VG200 analog gateway's $24,000.                  81,760                   -             5,970
and Upgrade (GT0707) Replace 13 layer II switches and six 5XP firewalls
                       $37,760. Replace layer III Cisco Catalyst 4000 switch at
                       Kealy $20,000.
Document Imaging       Phase II hardware and software - Police, Fire and City          150,000                   -            22,500
Phase II (GT0502)      Manager Office.
Municipal Court        Upgrade MMI Court System to new version                          62,500                   -             1,200
Upgrade
Fire Inspection        Fire Inspector System, 6 pc tablets, six EVDO cards, and         16,074                   -            10,506
Application (GT0709) six printers for field inspections.
Procurement Card       Track procurement card detail history                            13,400                   -             2,245
Tracking Application
(GT0711)
Asset Tracking         RFID Asset Tracking System with two readers and 5,000            60,000                   -            11,062
Software (GT0706) tags
Public Safety Wireless Expand wireless access points for Public Safety video            12,930                   -             2,178
Access Expansion       download sites. Kealy, PD firing range, FD6.
(GT0705)
Expand Wireless        Expand wireless access points for internal use in                49,060                   -             7,962
Access Points          conference and training rooms. See List of Sites
(GT0705)
Expand Wireless        Extend high speed wireless network connectivity to               31,400                   -            16140-
Bridge                 College St Pool, Water Plant, PD Narcotic and Fire Stn 6.
Communications         Reduce annual operating cost by $16,140
Infrastructure and
Security (GT0705)
Annual                 Provide City with annual Ortho's. Even years from                38,272                   -            38,272
Orthophotography       Pictometry Services and Odd years from NCTCOG.
Data                   NCTCOG would also provide contour's and planimetric
                       data. Pictometry provides oblique photo's and 360 degree
                       view.
Bilingual Information Provide Bilingual services for web content and "LINK"             38,000                   -            18,000
Services (GT0710)      voice recordings.
Subtotal:                                                                              636,876           31,020              120,185

Personnel
System Support         Absorb cost in base budget for an additional support                    -                  -                  -
Specialist             specialist for full time support of mobile communications.
                                                                                       $636,876          $31,020            $120,185



FY 2007/08
                                                                                                    Recurring
                                                                                     Capital                             Recurring
       Project                               Description                                           Base Budget
                                                                                    Unfunded                             Unfunded
                                                                                                     Funded
Voice Recognition and Provide voice recognition service for information routing          75,000                   -            7,500
Information System    and retrieval.
GEOComm GeoLynx Dispatch mapping and plotting software 5 stations                        30,000                   -            3,810
Document Imaging      Phase III hardware and software -                                 110,000                   -           16,500
Phase III
Wireless              Point to Multi Point. High speed broadband connections            150,000                      -               -



                                                              45
Communications       to remote building from tower site.
Web Portal System    Web Portal system                                            100,000              -         7,500
Network Expansion    Allows for continued growth of network infrastructure.        25,300              -         2,500
and Upgrades
Network Printers     Printer Replacement Fund                                      30,000             -              -
                                                                                 $520,300            $0        $37,810




FY 2008/09
                                                                                             Recurring
                                                                               Capital                     Recurring
      Project                             Description                                       Base Budget
                                                                              Unfunded                     Unfunded
                                                                                              Funded
Network Printers     Printer Replacement Fund                                      30,000         31,020                -
Network Centeral     Replace main network switch and redundant backup.            260,000              -               -
Switch Replacement
0Web Services        Continued expansion and growth of web services.               25,000              -               -
Network Switch       Replace main network switch OTCH                              40,000              -               -
OTCH
Network Expansion    Allows for continued growth of network infrastructure.        50,300              -         2,500
and Upgrades         Domain upgrade from W2003 to Vista
                                                                                 $405,300        $31,020        $2,500



FY 2009/10
                                                                                             Recurring
                                                                               Capital                     Recurring
      Project                             Description                                       Base Budget
                                                                              Unfunded                     Unfunded
                                                                                              Funded
Document Imaging     Phase IV hardware and software -                              83,520              -        12,528
Phase IV
Tower Comm Equip.    Replace 800Mhz Tower Equipment                             1,750,000              -        12,000
Network Expansion    Allows for continued growth of network infrastructure.        25,300              -         2,500
and Upgrades
                                                                               $1,858,820            $0        $27,028



FY 2010/11
                                                                                             Recurring
                                                                               Capital                     Recurring
      Project                             Description                                       Base Budget
                                                                              Unfunded                     Unfunded
                                                                                              Funded
Document Imaging     Phase V hardware and software -                              101,380              -        15,207
Phase V
Municipal Court      Implement Court System                                       350,000              -        24,000
System
Network Expansion    Allows for continued growth of network infrastructure.        25,300              -         2,500
and Upgrades
                                                                                 $476,680            $0        $41,707




                                                            46
4B Sales Tax Fund Five-Year Plan
                                            2006-2007          2007-2008     2008-2009     2009-2010     2010-2011
Beginning Fund Balance                     $6,761,451         $1,201,392    $1,921,202    $2,401,112    $3,522,103

Revenues
4b Sales Tax Revenue                        4,401,382          4,489,410     4,579,198     4,670,782     4,764,197
Charges for Services                          178,290            183,638       189,147       194,822       200,667
Interest Earnings/Misc.                       166,810             30,035        48,030        60,028        88,053
Total Revenues                             $4,746,482         $4,703,083    $4,816,375    $4,925,631    $5,052,917

Total Resources                            $11,507,932         $5,904,474    $6,737,578    $7,326,743    $8,575,019

Expenditures
Administration                                 35,000             35,000        35,000        35,000        35,000
Playground Equipment/etc                      100,000            132,132       133,246       134,393       135,575
East Side Rec Center operations                     -                  -             -             -             -
Athletic fields operating costs                     -            554,102       366,785       377,789       389,122
Athletic Complex Turf Renovation               81,715             81,715        81,715             -             -
Ballfied Maintenance                          173,741            178,954       184,322       189,852       195,548
Infrastructure/campground                     150,000            150,000       150,000       150,000       150,000
Dog Park                                       45,000             45,000        45,000        45,000        45,000
Pool Operations                               505,621            520,789       536,413       552,505       569,081
Mem Park Rec Center Gym operations                  -                  -             -             -             -
Library Operations                            543,082            611,374       629,716       648,607       668,065
Plaza operating costs                               -                  -             -             -             -
Total Current Expenditures                 $1,634,159         $2,309,066    $2,162,197    $2,133,146    $2,187,390

Current Revenues over Current Exp          $3,112,322         $2,394,017    $2,654,178    $2,792,485    $2,865,526

Capital Outlay
Mem Park Rec Center Gym                             -                  -             -             -             -
Additional funding for Pool Const/equip.            -                  -             -             -             -
East side Rec Center                                -                  -             -             -             -
Property acquisition for skate park                 -                  -             -             -             -
Library one time capital outlay                     -                  -             -             -             -
Hike and Bike Trails                          500,000                  -       500,000             -       500,000
Design Costs of bond projects                       -                  -             -             -             -
Athletic fields development                 5,500,000                  -             -             -             -
Debt Payment*                               1,672,381          1,674,206     1,674,269     1,671,494     1,671,203
OT Park Plaza                               1,000,000                  -             -             -             -
Total Capital Outlay                       $8,672,381         $1,674,206    $2,174,269    $1,671,494    $2,171,203

Ending Fund Balance                        $1,201,392         $1,921,202    $2,401,112    $3,522,103    $4,216,426
Operating Reserve                           $245,124           $346,360      $324,330      $319,972      $328,109
Excess Reserve                              $956,268          $1,574,843    $2,076,782    $3,202,131    $3,888,317
Days in Fund Balance                            268.3              303.7         405.3         602.7         703.6




                                                         47
Personnel
In FY 2006/07, personal services (salaries and benefits) accounted for 48.9% of the entire budget
(across all funds and excluding debt requirements). The budget includes 663 personnel. Eight
of these positions are new, compared to last year’s budget. A Crime Scene Analyst was added in
the Police Department, a Court Operations Division Manager was added in Municipal Court, a
System Support Specialist was added in the Information & Technology Services Department, a
Mechanic was added in the Fire Department, two part-time animal shelter attendant positions
were combined into a full-time position, part-time funding was reallocated in the Library to fund
a new full-time Library Technician, and two police officers were added during FY 2005/06 to
the Neighborhood Integrity Program.

                                     2003-2004        2004-2005   2005-2006   2005-2006   2006-2007
 General Fund                           Actual           Actual      Budget     Revised    Adopted
 Non-Departmental                           2                2           1          1           0
 Administration                            11               13          13      12.32          10
 Public Records                             4                4           4          4           4
 Legal Department                           3                4           3          3           3
 Police Department                        184              184         189        191         192
 Fire Department                          126              127         133        133         134
 Public Services                         45.5             45.5        45.5      45.23       41.73
 Parks & Leisure Services                  68               66          66         66          67
 Community Development                     57               59          59         59          60
 Finance Department                         9               10          10          9        10.5
 Human Resources                            7                7           7          7           7
 Comm Relations / Tourism                   0                0           0          0        3.32
 Information Technology                    11               11          13         13          14
 Municipal Court                           12               12          12         12          13
                                        539.5            544.5       555.5     555.55      559.55
 Hotel/Motel Fund
 Administration                             0                0           3        3.68          0
 Comm Relations / Tourism                   0                0           0           0       3.68
                                            0                0           3        3.68       3.68
 Grant Fund
 Police Department                          2                2           2           2           2
 Community Development                      3                3           2           2           2
                                            5                5           4           4           4
 Water & Sewer Fund
 Public Services                           73               73          73          74          76
 Community Development                      1                1           1           1           1
 Finance Department                         8                8           9           9         8.5
                                           82               82          83          84        85.5
 Internal Service Fund
 Public Services                           4.5              4.5         4.5       4.77        5.27
                                           4.5              4.5         4.5       4.77        5.27
 4B Sales Tax Fund
 (10) Parks & Leisure Services              0                 1           5           5          5
                                            0                 1           5           5          5
 All Funds                                631              637         655         657         663



                                                 48
The graph below illustrates the relationship between the growth of the City’s population and
workforce over the last fifteen years. Throughout the 90’s, the trend reflects how development
rose rapidly and population outpaced staff growth. The trend downward beginning in 1995 is
attributed to a City Council commitment to provide more services with fewer resources by
promoting flexible management and the efficient use of technology. In the current fiscal year,
several positions were added to successfully implement the visitors bureau function, as well as to
allow the City to maintain its tradition of performing as an efficient, responsive organization.

10   9.48
             9.17
                     8.78
9
                             8.18    7.99     7.87        7.85   7.74
8                                                                           7.53      7.39       7.56       7.41

7


6


5
     95-96   96-97   97-98   98-99   99-00    00-01      01-02   02-03      03-04     04-05      05-06      06-07
                                          Employees per capita



The next chart indicates that the allocation of
expenditures and personnel are closely related. Public                                PALS
safety, comprising 53 percent of the FY 2006/07                                        11%

General Fund budget, also utilizes just under half of the                Com Dev
                                                                           10%                             Police /
total city personnel (48%). Public Services, which                                                          Fire
includes both General and Utility Fund services for                      Admin
                                                                                                            48%

streets, traffic facilities, and utilities represents 19                  12%

percent. Parks and Leisure Services utilize 11% of total                               Public
staff. Administrative personnel, which includes the City                              Services
                                                                                        19%
Manager’s Office, City Secretary, Municipal Court,
Information Technology Services, Finance, and Human
Resources also accounts for 12 percent. Community
Development comprises 10% of all personnel.                                      Employees by Function (all funds)




Overview of Funds
Lewisville’s budget is comprised of 20 funds, each segregated according to Federal, State, or
City charter requirements. Funds are divided into three categories: Operating, Internal Service
and Capital Improvements.




                                                     49
 Operating Funds (Major)       Operating funds originate from direct revenue sources, such as
 General Fund                  taxes, charges for service, grants or loans, which are used to
 Utility Fund                  provide direct service or improvements to the community.
 G.O. Debt Service Fund
                               Internal service funds derive revenue from internal charges and
 Operating Funds (Other)       provide indirect, or ancillary, services to the community.
 Recreation Activity Fund
 Old Town TIRZ Fund            Capital improvement funds derive their revenue from bond sales
 4B Sales Tax Fund             and cash transfers from operating funds. These revenues pay for
 Hotel / Tax Fund              capital projects such as roadway resurfacing, new roadway
 Grants Fund                   construction, water and sewer line replacement, park
 Waters Ridge PID Fund         improvements,      building    construction  and    technology
 LEOSE Fund                    improvements.
 Court Security Fund
 Court Technology Fund
 Records Management Fund                                     Utility Fund
 Police Forfeitures Fund                                          27%
 Fire & Police Training Fund                                                               4B Sales Tax
                                                                                              Fund
                                                                            Debt Service       3%
 Internal Service Funds                     General Fund                        8%
 Internal Service Fund                          60%                                        H/M Tax Fund
                                                                                               1%
 Health Insurance Fund
 Insurance Risk Fund                                                                        Grant Fund
                                                                                                1%
 Vehicle & Equip Repl Fund
                                                                                           Other Funds
                                                                                              0.4%
 Capital Improvement Funds
 Capital Improvement Fund                            Operating Funds




General Fund
The General Fund is the largest operating fund of the City and provides most of the basic
administrative and governmental services to the City. The major revenues that support this fund
include property and sales taxes, licenses and permit fees, charges for service, recreation fees,
fines and forfeitures, and interest and miscellaneous income. These sources support all general
government activities, including public safety, administrative services and finance, development
services, parks and leisure services, and public infrastructure maintenance.

Revenues
Total budgeted General Fund Revenues for FY 2005/06 were $51.999 million. The estimated
total is now $58.502 million, a difference of $6.503 million (12.5%). This is primarily
attributable to $3.890 million received for the State Infrastructure Bank (SIB) Loan Refund, an
increase of $875,203 in sales tax receipts, $433,030 in property tax revenue, as well as smaller

                                               50
increases in every revenue category. The FY 2006/07 base budget revenue is $54.515 million
which is $2.516 million more (4.8%) than last year’s budget but $3.987 million less than the
current year estimate due to the large one-time revenue payments received in FY 2005/06 for the
SIB Loan Refund and from TXU Franchise Fees ($280,000).
                                                                  Franchise Taxe s
                                                                        9%
                                                                                Charge s for Se rvice s
                                                                                         8%

                                Sale s Tax
                                  33%                                                  Transfe rs
                                                                                   In/Misce llane ous
                                                                                          7%


                                                                                   Fine s & Forfe iture s
                                   Prope rty Taxe s                                         5%
                                        33%
                                                                                Lice nse s & Pe rmits
                                                                                          3%

                                                                        Re cre ation Fe e s
                                                                                2%
                               General Fund Revenues FY 2006/07


As shown in the chart above, Lewisville’s revenue is derived largely from three types of tax:
property tax, sales tax, and franchise tax. Combined, these taxes represent 75% of total general
fund revenue. The following sections analyze revenues by category.


Property Tax
Although tax revenues flow from a variety of sources, property tax historically serves
municipalities as the most significant since it is based on assessments to permanent assets.
Property taxes are assessed on all real and personal property on January 1 each year. Enacted
into law by the 66th Texas Legislature in 1979, the Property Tax Code mandates that all taxable
property be appraised at market value.

Property Tax Rate (FY 2006/07)
The FY 2006/07 property tax rate is $0.45679 per $100 of assessed value. Each year, the City
Council sets this rate by ordinance. Each one-cent of rate will generate approximately $533,000.

Components of the Property Tax Rate: The property tax rate is comprised of two components:
Operations and Maintenance (O&M) and Interest and Sinking (I&S). The O&M rate is
developed to provide the level of funding needed to cover existing and new general fund services
approved by the City Council. The I&S rate is developed to cover the interest and principal
payments needed to service the City’s existing debt. The debt service rate is based upon the
amount of outstanding debt. In FY 2006/07 the O&M portion is $0.32184 and the I&S is
$0.13495.



                                                      51
         Property Tax Rate (Lewisville)                      Combined Property Tax Rate
                                             Rate
Operations & Maintenance                 $0.32184
                                                                                         City Of
Principal & Interest on Debt             $0.13495
                                                                                        Lewisville
Total Property Tax Rate                  $0.45679                                        0.45679
                                                                   Lewisville              20%
                                                                      ISD
                                                                    1.64000              Denton
                                                                      70%                County
                                                                                         0.23192
                                                                                           10%


                                                          Total Property Tax Rate: $2.32871



Impact to the Average Homeowner: During the past year, the average home value increased from
$136,109 to $141,091. Therefore, even though the property tax rate remained the same, the owner
of a home valued at this amount will see a $22.76 increase for the city portion of their tax bill. Of
course, some property owners will pay less and others will pay more depending on their actual
valuations. By maintaining the tax rate at $0.45679, the City Council allowed new growth to
supplement existing revenues in order to contribute to the new service demands created by it to
the degree that it could.

Other Entities that Levy a Property Tax in Lewisville: Most property owners in Lewisville
have responsibility to three entities: the City of Lewisville, Denton County, and the Lewisville
Independent School District. All three bodies work independently from one another and are led
by separate elected officials under very distinct demands. Therefore, property owner tax bills
will vary from year to year. For FY 2005/06, total taxes for residents will be $2.32871 per $100
of valuation, a $0.14456 decrease due primarily to the school finance reform bill HB1 passed by
the State legislature in 2006 which instituted an immediate reduction in school property taxes.
Another reduction is scheduled for FY2007/08 as well.

Based on the location of their property, a small number of property owners also have
responsibility to some of the following entities:

           Taxing Entity                                                  Tax Rate
           Dallas County                                                   0.21390
           Denton County Levy Improvement District                         0.15500
           Lewisville Public Improvement District #1                      0.13500
           Denton County Reclamation, Road & Utility District              0.42000
           Coppell Independent School District                             1.72900
           Lewisville Tax Increment Financing Zone #1                      0.45679




                                                 52
                                                                  $2.32871




                                 $2.32871



                                                                                                          $2.46371




                                                                                                          $2.74871

                                                                                             $2.90371
    $2.39969

                                                $2.97469                                                  $2.81969

                                               Taxing entity groupings in Lewisville and the Total Tax Rate in those Areas




Survey City Tax Rate Comparison FY 2006/07: By comparing city taxes only, Lewisville ranks
favorably among surrounding municipalities. As indicated below, Lewisville ranks sixth in
lowest tax rates among similarly sized cities. Generally, cities ranking lower on the chart benefit
most from rising values and new development and are able to accommodate growth in existing
and new services without raising rates. Cities with low debt rates are generally not involved in
significant new construction of public facilities or infrastructure and are able to contribute more
operating revenues each year to capital projects to avoid incurring debt. In Lewisville’s case, the
debt rates have been able to be reduced by the growth in taxable assessed value.
          0.7000

          0.6000

          0.5000
                                                                                                                                         North Richland Hills




          0.4000
                                                                                                                      Highland Village
                                                                                         Farmers Branch
                                                   Flower Mound




          0.3000
                                                                                                                                                                                                                       Grand Prairie

                                                                                                                                                                                                                                       The Colony
                   Colleyville

                                   Grapevine




                                                                            Lewisville




                                                                                                                                                                                    Carrollton
                                                                                                                                                                McKinney




          0.2000
                                                                                                                                                                                                 Arlington

                                                                                                                                                                                                             Garland
                                                                                                                                                                           Denton
                                                                    Plano




                                                                                                             Irving




          0.1000

          0.0000
                                                                                 I&S                                                 M&O
                                                                                                          Area city property tax rates


                                                                                                                      53
Property Values
The property tax rate depends upon the tax base, or the total value of all assessed property after
exemptions are deducted. The total market value (before any adjustments, exemptions, etc.)
supplied to the City by the Denton Central Appraisal District for FY 2006/07 is $6.321 billion.
The total “assessed” value is $5,996,489,226 (which includes $414,480,704 in property under
protest). The “total taxable value” is $5,512,117,219 after deducting exemptions (Over 65 years
of age exemption, disabled persons       B illio n s

exemption, Freeport exemption,                                                                                                                                   5 .30
                                                                                                                                                                         5 .45


etc.) and Over 65 years of               5
                                                                                                                                                 5.0 0
                                                                                                                                                         5.1 9



age/disabled persons property value                                                                                                      4 .75
                                                                                                                                 4 .56
freeze amounts. The certified
                                         4
taxable roll last year was $5.354                                                                                        4.1 0


billion, so this year’s $5.512 billion                                                                           3.6 5

represents a 2.9% increase in value.     3                                                               3 .20

Then, value “lost” to the Old Town                                                               2 .86

Tax Increment Reinvestment Zone                                                          2.5 2

($65,376,309) is deducted, leaving       2                                       2.2 3


a total “net” taxable value of                   1.9 5   1.8 9   1 .88
                                                                         1 .99


$5,446,740,910. Last year’s “net”
value (on which property tax rates       1
                                                 1992

                                                         1993

                                                                 1994

                                                                         1995

                                                                                 1996

                                                                                         1997

                                                                                                 1998

                                                                                                         1999

                                                                                                                 2000

                                                                                                                         2001

                                                                                                                                 2002

                                                                                                                                         2003

                                                                                                                                                 2004

                                                                                                                                                         2005

                                                                                                                                                                 2006

                                                                                                                                                                         2007
are set) was $5.304 billion, so this
year’s $5.446 billion represents a                   Appraised Property Valuations (Net Taxable Value) 1992-2007
2.6% increase.       Of the $5.446
billion net taxable value, new construction value is $79,379,159 ($95 million last year).

The total value may change in a given year due to fluctuating levels of new construction,
improvements to existing properties and increased values of property on the real estate market.
Property tax represents 33 percent of Lewisville’s General Fund revenue in FY 2006/07.

From 1991 until 1994, Lewisville experienced a 3.6 percent decrease in property values. This
was common among many municipalities as total assessed value declined from depressed
property values and reduced construction activity. Conversely, 1994-2002 reflects the economic
boom experienced in the North Texas area and Lewisville’s prosperity from significant new
construction and housing demand. Since 2002, appraised values have continued to increase, but
at a decelerated rate of 4 – 5% annually. The increase from 2006 to 2007 is only 2.7%,
indicating the substantial growth in the past has begun to taper off and as we approach build-out,
we can now expect property values to hold steady.

To gain further historical insight, the following table illustrates two key points. First, columns 1-
3 show the year, total assessed value, and tax rate established by the City Council. Note that as
values increased as they have from 1993-2000, the tax rate has gone down or, at the very
least, remained steady. This relationship will typically be true as the City Council uses the
benefit of increased value to lower taxes while maintaining a consistent revenue source.




                                                            54
                                                  Taxes Expected to be Collected                   Taxes Actually Collected
   1             2            3         4           5            6             7               8              9           10        11
                                                            Adjustments              Taxes Owed Taxes Owed
                                               Total Taxes to the Total Total Taxes for this Year this Year but Total Taxes
                                    Budgeted Expected to      Taxes     Expected to    that were Collected in a Collected that Actual
                                    Collection be Collected Expected to be Collected Collected this Different    were Owed Collection
Tax Year Net Taxable Value Tax Rate   Rate      (Original) be Collected    (Final)       Year          Year     for this Year   Rate
1996-97    2,516,213,435    0.5186    97.00    13,374,217     (2,314)     13,371,903    13,260,586         88,199     13,348,785   99.83

1997-98    2,863,161,822    0.4894    97.00    14,320,737      10,587     14,331,324    14,193,977         89,990     14,283,967   99.67

1998-99    3,199,464,901    0.4678    97.00    15,452,995      27,409     15,480,404    15,295,994         150,457    15,446,451   99.78

1999-00    3,647,649,840    0.4518    97.00    16,778,186      16,311     16,794,497    16,564,598         191,110    16,755,277   99.77

2000-01    4,095,777,374    0.4511    97.00    18,799,829      31,256     18,831,085    18,598,798         176,479    18,775,277   99.70

2001-02    4,561,262,462    0.4505    97.00    20,766,871      71,958     20,838,829    20,493,339         274,200    20,767,539   99.66

2002/03    4,748,201,775    0.4505    98.00    21,752,602      52,253     21,804,855    21,476,523         259,354    21,735,877   99.68

2003/04    5,004,295,683    0.4505    98.00    22,831,246      11,097     22,842,343    22,541,885         206,897    22,748,782   99.59

2004/05    5,190,450,814    0.4505    98.00    23,542,373      59,810     23,602,183    23,292,813         140,154    23,432,967   99.28

2005/06    5,304,875,799   0.45679    98.00    25,246,156      TBD        25,246,156    24,949,844          TBD       24,949,844   98.83

2006/07    5,446,740,910   0.45679    98.00    25,762,905      TBD        25,762,905          TBD           TBD          TBD       TBD
                                              Property Values, Rates and Collection History


  The second key point is demonstrated in columns 4-11. Note that the City establishes a
  “Budgeted Collection Rate” each year. We currently budget to collect only 98% of the total
  potential property tax revenue. This is done to account for delinquent or contested taxes. The
  next two sections, columns 5-7 and 8-10 respectively, show the amount of property tax revenue
  we expect to receive versus what we actually received. Finally, the actual collection rate,
  column 11, shows the percent of total taxes expected to be collected that have been collected to
  date for each fiscal year.

  For FY 2006/07, values have risen by $142 million (2.6 percent) from the final 2006 roll of
  $5.304 billion. The FY 2005/06 budget for property tax collections was $17.027 million,
  however the year-end estimate is now anticipated to be $17.343 million. This $316,000 (1.86%)
  increase was due to increased collections and property values under protest being set by the
  Appraisal Review Board at higher values than was certified on the tax roll. FY 2006/07 values
  will most likely produce slightly higher revenue, due to growth, than is budgeted.



  Sales Tax
  Sales tax, or consumption tax, is assessed by the State and City and can also be assessed by other
  governmental entities. Sales tax is levied on the sale of goods and services. Businesses that sell
  sales taxable goods and services charge the sales tax to the customer then submit the tax to the
  State Comptrollers Office. The Comptrollers Office then issues a check to the city during the
  first half of each month, less 2 percent retained by the State for their administrative costs.




                                                                 55
Local sales tax rates cannot exceed 2%. The following is the breakdown of the total 8% sales tax
charged on applicable goods and services sold within Lewisville’s geographical boundaries:
                                                                                                            City of
                                                                                                           Lewisville
 Entity                                Rate                                                              (General Fund)
 City of Lewisville (General Fund)    1.00%                                                                  13%
 City of Lewisville (4B Fund)         0.25%
 Denton Co. Trans. Authority          0.50%                 State of Texas
                                                                                                               City of
 State of Texas                       6.25%                     78%
                                                                                                            Lewisville (4B
 Total                                8.00%                                                                    Fund)
                                                                                                                 3%

                                                                                                           Denton Co.
                                                                                                             T rans.
                                                                                                            Authority
                                                                                                               6%
                                                      Total Tax Rate (Percentage Allocated to Each Taxing Entity)



The current sales tax rate for the City of Lewisville is 8.0 percent. The State of Texas levies 6.25
percent, the City levies 1.00 percent for general revenue (general fund operations), the Denton
County Transportation Authority levies ½ cent for regional transit and the City levies an
additional ¼ percent for parks and library construction (4B sales tax). Because the sales tax is
based on consumer spending, inflation, and the general economy, it is the most difficult to
forecast.

As indicated in the chart below, sales tax revenue had increased dramatically throughout the
1990’s as a result of a strong economy and rapid area growth. This coincides with the opening
of Vista Ridge Mall and the greater concentration of retail opportunities for area residents.
Estimates are that 60-70 percent of sales tax revenue is derived from people living outside of
Lewisville, providing a tremendous benefit to the community at no cost to residents. In FY
2006/07, sales tax represents 33 percent of total general fund revenue. The chart also illustrates
a projected increase in sales tax due to last year’s collections being estimated to be higher than
originally anticipated.

While this revenue contributes significantly to the prosperity of the City, sales tax must be
treated as a volatile source, subject to rapid decline in an economic downturn, as experienced in
2002. Management policy has been to weigh the contribution of sales tax within the context of
total revenue and to avoid overextending City resources by informally directing surplus sales tax
collections to support one-time expenditures, such as capital projects and new vehicle and
equipment purchases. This policy will limit the portion of the budget funded by the sales tax to
33% (up 1% from last year) and will continue limiting overall dependence on the sales tax for
operating purposes.

Sales tax collections for FY 2005/06 were budgeted at $16.816 million; however, revised
estimates are $17.692 million, $876,000 more than budgeted. For FY 2006/07, staff has
budgeted $17.605 million based on revenues as of July, 2006.



                                                 56
      20.00



      17.00
                                                                          17.335 17.493                                                 17.605
                                                                                          16.531                               16.816
                                                                                                                      16.375
                                                                                                             15.846
                                                                 15.363                             15.259
      14.00
                                                        13.633
                                               12.436
      11.00

                                      10.531

       8.00                   8.629
                      7.314
              6.463
       5.00
              92/93   93/94   94/95   95/96    96/97    97/98    98/99    99/00   00/01     01/02   02/03    03/04    04/05    05/06    06/07

                                                                 Sales tax budget history




Franchise Taxes
Franchise taxes are fees charged to utility companies for their use of public property, such as
locating utility lines in public right-of-ways. Franchise contracts are expected to contribute
$5.138 million in FY 2006/07. This represents 9.4 percent of total revenue.

In FY 2005/06, two payments were received from a “new franchise” with TXU Electric, the first
being the “true up” payment through the end of 2004 ($200,000) and the second being the 2005
payment ($80,804) for a total of $280,804. These were one-time revenues and are not budgeted
in FY 2006/07. The estimated on-going revenue from this franchise is $80,000, which is the
amount budgeted for FY 2006/07.

Revenues from natural gas franchises have been increasing due to higher rates. In FY 2005/06
this revenue was budgeted at $531,729 but is estimated in FY 2006/07 to be $631,000.

Cable franchise revenue has been growing very slowly and is budgeted at $458,000 which
includes the new Verizon Cable franchise which is expected to generate $28,000.

The franchises with telecommunications companies are now governed by the State. The State
franchise law uses “line counts” rather than company revenue with which to base right-of-way
compensation to cities.      As more people switch from land based phones to other
telecommunications mediums (cellular phones, internet phones, etc), line counts decrease and
thus, so does our revenue. Telecommunications revenue for FY 2005/06 is estimated to decrease
5.5 percent. Based on this trend, the FY 2006/07 budget has been set at $598,182 or $63,783
less than last year (-11%).

The Payment In Lieu of Taxes (P.I.L.O.T.) from the Utility Fund has been budgeted at $443,107,
an increase of $19,725 from the FY 2005/06 budget.




                                                                     57
Licenses and Permits
License and permit revenues are from fees charged by the City for business licenses and permits
related to general construction. Fees are charged to coordinate planning and development
activities, inspect electrical, plumbing and mechanical installations, and to maintain health, fire
and building codes. Like taxes, this category is equally susceptible to existing economic
conditions and changes in planned construction. Major disruptions such as the late 80’s
recession can reduce this source to zero. As always, several of the development projects are
somewhat tentative and could exceed or fall short of the projections depending on economic
conditions.

Fees for licenses and permits are anticipated to generate $1.474 million, $124,000 more than was
budgeted for FY 2005/06. The proposed amount is based on residential and commercial
development projects anticipated to occur in FY 2006/07 including portions of the CT Simmons
Addition, Carrington Village, Milton Street Townhomes, Rockbrook Place, and Townhomes at
Continental Square. Commercial projects include the Univesco Addition, Advantage Self
Storage, Lakeside Office Center, PMK Properties, Vista Ridge Condos, Lake Pointe Office Park,
and First Horizon. The estimate is conservative but still subject to weak economic conditions.


Charges for Services
The “Charges for Services” category includes garbage fees, host fees, contract revenues, items
for sale, etc. This category has been budgeted at a total of $4.355 million compared to the FY
2005/06 budget of $4.086 million. The major differences are in commercial garbage collection,
Allied host fees, and ambulance fees. Commercial garbage collection is anticipated to increase
$164,139 to $874,793 based on actual history this year. Allied Host Fees are budgeted $134,068
less than the previous year due to the collection patterns in FY 2005/06. Lower revenues may be
due to diversion of solid waste to the Farmers Branch (also Allied operated) landfill operation,
from which we do not receive a host fee payment. Ambulance Fee revenue is budgeted at
$940,000. This is a conservative estimate based on a mid-July actual of over $765,000. The
decision to add a clerk to enhance collection effectiveness last April appears to have had the
intended benefit.

Castle Hills Police and Fire contracts have been updated for FY 2006/07 and provide an
additional $80,673 in revenue based on current cost of providing the services and on projected
calls for service to Castle Hills. The contract with Denton County for library services has
decreased $3,031 to $109,424 based on the County’s budget. It is anticipated that the County
may eventually eliminate funding for libraries which may lead to the need to charge County
users a fee for use of the library.


Recreation Fees
Revenues in the recreation category are derived from park entrance fees, recreation league fees,
and class participation fees. In addition, revenue is drawn from a management agreement with a
local golf course on City-maintained property, a lakeside restaurant and other lakeside


                                                58
recreational facilities.

This year’s budget for recreation-related revenues assumes almost no growth in these categories,
with the exception of the Lake Park Golf Course concessionaire contract. These revenues have
been consistently flat over the past year so a conservative estimate was used. The recreation
category has been budgeted at a total of $1.086 million for FY 2006/07, an increase of $99,913
from the FY 2005/06 budget, a 10 percent increase.


Fines and Forfeitures
This category consists primarily of court fines and warrant fees, although library fines are also
included. This year’s budget of $2.795 million is almost unchanged from last year. The two
large lines are Court fines and
Warrant Fees. The amounts imposed Million
for specific offenses have not            4.500
decreased, but increased call loads in    4.000
                                          3.500
the police department appear to have                                 2.487
                                                                              2.786    2.795
                                          3.000
led    to   a    decreasing     traffic                    2.250
                                          2.500   1.844
enforcement capability, thus a            2.000
decrease in offenders cited and           1.500
paying fines.      Additional traffic     1.000
officers have not been added, so at       0.500
some point we will reach a                0.000
“maximum volume” scenario where                   02-03   03-04      04-05   05-06     06-07
fine revenue reaches a plateau. We
may be at that point now.       Fine revenue is estimated at a decrease of $33,180 (-2%), and
warrant fees are anticipated to increase $47,376 (5%). Both estimates are based on activity in
FY 2005/06.

All other sources in this category account for only 9% of the total, and as a result we are
becoming very dependent on traffic fines which generate the equivalent of 5 cents of property
tax. The remaining accounts within the category have only minor differences.


Interest/Miscellaneous
This category includes general fund interest, the “general and administrative” charge to the
Utility Fund, transfers from the Capital Improvements Fund and 4B Fund for general fund
related services, payments for radio and school resource officer contracts with outside entities,
and sources that fit no other category.

In FY 2005/06, the city received a refund from Denton County for the State Highway 121
Bypass Project for $3.89 million. Other changes have taken place in this category including a
decrease in the transfer from capital projects by $58,473 due to a reorganization in the Public
Services department and the reassignment of the Internal Services Manager duties. Revenues
budgeted for transfers-in for the Project Engineer and Capital Project Manager have been

                                               59
eliminated due to accounting rules reflecting these sources of revenue as “negative expenditures”
in the operating budget rather than as revenue sources.

Interest revenues for the general fund are budgeted $219,000 higher than the previous year at
$527,812.

For FY 2006/07, this category of revenue is anticipated to increase 12.6 percent from the FY
2005/06 budget to a new total of $3,805,168, due entirely to expected interest earnings.

Conclusion
As always, many of the General Fund revenue estimates are highly dependent on the economy
and local economic activity. This is particularly true of the sales tax and development fees.
However, we also have other “dependencies,” chiefly, the telecommunications fees, landfill host
fees, and traffic fine revenue that create some long-term uncertainty. These sources alone
account for 7.5 percent of all general fund revenue and are equivalent to more than 7 cents of
property tax rate. One of these (landfill host fees) is, in fact, a known temporary source of
revenue and will someday go to zero, forcing cutbacks or additional revenue generation. Good
long-range planning will demand that we adjust well in advance if possible.

Reflecting this situation is the split between property tax, sales tax, and “other” revenue. We
strive for a diversified structure and an approximate 1/3 split between each of these. Ultimately,
the fact remains that much of our revenue structure may be increasingly volatile in the future.




Expenditures
The budget for FY 2006/07 is $54.515 million, an increase of $2.516 million from FY 2005/06.

Lewisville budgets for expenditures in five classifications: personal services, materials &
supplies, services & charges, transfers, and capital outlay.

                                                              Supplies 4.5%

                                                                   Services & Other
                                                                    Charges 11.7%
                                Pe rsonal
                            Se rvice s 71.5%

                                                                    T ransfers &
                                                                   Reimbursement
                                                                       11.9%

                                                          Capital Outlay
                                                              0.4%




                                                60
Personal Services
Personal services includes all salaries and benefits associated with personnel and is the largest
portion of the City’s budget.

Personal services expenditures for all general fund departments grew 4.1 percent ($1.641
million) in FY 2006/07 from $39.832 million to $41.473 million. The majority of the increase is
$1.232 million for pay plan adjustments and associated benefit rollups. We have maintained all
other benefit related programs 60.000
(health, life, etc) at or near last 55.000
year’s rates and costs.        The 50.000                                            41.473
main priority was to deal with 45.000                                     39.832
                                                                 37.863
                                                     35.845
the employee compensation 40.000           33.646
issues and this has been 35.000
                                    30.000
accomplished.
                                   25.000
                                   20.000
Personal services cost make up 15.000
71.5 percent of the general fund 10.000
budget. While always striving             02-03     03-04     04-05    05-06     06-07
to remain an efficient organization, Lewisville must respond to growth and ever-increasing
demands for service.

Meeting those demands for service required several organizational changes this fiscal year.
Organizationally, the most significant change is the movement of the Community Relations
division into a new department (Community Relations and Tourism). Previously, this division
was part of the Administration department; however, with the addition of the tourism activity,
Community Relations activities became more significant in scope and now encompass media
relations, public communication, tourism, and special events, thus justifying creation of a new
department. In addition, one of the Media Specialist positions was re-classified as a Senior
Media Specialist in order to allow this position to play a greater role in supporting citywide
special events, overseeing volunteer recruitment and deployment at all citywide events, and
directing logistics for the concert series. The position will also directly coordinate some of the
new communication media such as the LINK system content and on-line interactivity.

Several personnel related changes have been made in the Public Services department including
conversion of a full-time Street Maintenance Worker position to temporary worker funding to
better allocate labor resources during peak work periods. A Fleet Services Supervisor position
that had been funded 50% in the General Fund and 50% in the Internal Services Fund was re-
allocated to the Utility Fund due to a re-organization in the Public Services department creating a
meter services activity. Also as part of that re-organization, the Internal Services Manager
(formerly titled Capital Projects Manager) previously funded 100% in the General Fund is now
funded 27% in the Internal Services Fund and 73% in the General Fund. A Stock Buyer position
that was in the General Fund has been moved to the Internal Services Fund as the position’s
duties have become completely related to vehicle maintenance.

Lastly, a Construction Inspector position from the Street Maintenance activity was moved from


                                                61
the General Fund into the Utility Fund and converted into a Stormwater Inspector. The Stock
Buyer and Construction Inspector changes had the result of reducing General Fund expenditure
levels. The net effect of the addition of Stormwater position funding to the Utility Fund is status
quo as the general and administrative charge that the Utility Fund pays to the General Fund was
lowered by the same amount. The net effect to the Internal Services Fund was an increase in
expenditures that has been dealt with by increasing the annual allocation to the departments who
use fleet maintenance services, as well as through new DCTA revenue (from maintenance/lease
contracts).

Other minor organizational changes in the General Fund (in addition to the five new full-time
positions mentioned previously) include: two police officer positions added during FY 2005/06
as part of the Neighborhood Integrity Program; a position in Non-Departmental (Management
Projects Coordinator) was moved to City Administration to better reflect expenditures for that
cost center. Part-time funding was reallocated to fund a full-time Library Technician position in
the Parks and Leisure Services department to provide better coverage of the expanded library.
The Crime Analyst position in the Police Department was converted to a DWI Officer (an
existing civilian position was re-classified as a Data Analyst and will now perform the Crime
Analyst duties). In the Parks and Leisure Department, the Assistant Parks Director position has
been eliminated and a Special Projects Director position has been funded. In Finance, an
Accounting position has been reclassified to an Internal Auditor, and ½ of a Clerk Typist
position that performs duties relating to the mail/copy room, which covers all funds, has been
moved from the Utility Fund to the General Fund. Finally, a Clerk-Typist position has been
reclassified to a Personnel Technician in Human Resources.


Materials & Supplies
The Materials & Supplies categories accounts for expendable materials and operating supplies
necessary to conduct departmental activity which are consumed through normal use. In FY
2006/07, 4 percent ($2,094,525) of the General Fund is appropriated for supplies. This is a 5.2
percent increase from last year’s budget of $1,989,804.


Services & Charges
The Services & Charges category include assistance provided by outside contractors,
professional         organizations,
                                    8.000
consultants, or other vendors for
services rendered.                  7.000                         6.473      6.815
                                                                      6.273
                                                            6.055
                                                  5.700
In FY 2006/07, 11.7 percent of the       6.000
General Fund is utilized in this
category. This is a 5.3 percent          5.000
increase from the FY 2005/06
Services & Charges budget.               4.000
                                                  02-03     03-04     04-05      05-06     06-07

On-going    service   contracts   for

                                                 62
hardware and software related to our increased reliance on technology is one of the principal
reasons this category continues to increase.


Transfers Out
Transfers are expenses moved from the General Fund to support other internal activities, such as
vehicle and equipment replacement, grant matches, and transfers to capital projects for
infrastructure maintenance. This also includes debt service funds to make principal and interest
payments on General Obligation Bonds. In total, 11.7 percent ($6.919 million) of the FY
2006/07 budget is committed to transfers.


Fund Balance, One-Time Expenditures and Transfers to Other Funds
The total beginning fund balance for FY 2006/07 is $24,039,597. This balance is higher than the
ending fund balance adopted in the FY 2005/06 budget ($16.148 million) due to the following:

 •   $1.925 million resulted from higher actual revenues and lower actual expenditures as
     audited in FY 2004/05.

 •   $3.890 million is due to receiving the refund on the State Infrastructure Bank (SIB) loan.

 •   The remainder is due to revenue performance versus expenditures projected for the 2005/06
     fiscal year.

Amount Available for Transfers Out and One-Time Expenses
After adding current operating revenue, and subtracting expenditures and the required operating
reserve of $8.177 million, $15.862 million excess remains to for appropriation for one-time
expenditures. (An additional $1.633 million from general obligation reimbursement of the
Windhaven Drive extension project (capital improvement project G30656) will also eventually
be added back to these reserves).

                           Beginning Fund Balance              $24,039,597
                           Current Revenues              (+)   $54,515,143
                           Current Expenditures          (-)   $54,515,143
                           Operating Reserve             (-)    $8,177,271
                           Available Amount               =    $15,862,326

Expenditures from reserves have been divided between transfers to the CIP fund for projects that
can be capitalized and “one-time” costs that will stay in the General Fund due to their relatively
lower “unit costs.”

Transfers to Capital Improvements Fund: ($2,778,947)
• $2,400,000 to fund the design and construction of Railroad St. Park between Bennett Lane
   and State Highway 121 (capital improvement project G10704). In the future, the general
   fund will be reimbursed for this transfer through the sale of general obligation bonds.


                                                    63
•       $378,947 to fund a new neighborhood street rehabilitation program (capital improvement
        project G90712). The Five-Year Street and Drainage Program targets panel repairs to major
        thoroughfares this year. In recent years, funding levels have allowed the street program to
        develop more of a neighborhood approach to paving repairs. However, the funding is not
        sufficient to support both arterial street and neighborhood street, sidewalk, and alley repairs.
        This program will provide additional dedicated funding annually to continue the
        neighborhood rehabilitation program. An additional $21,053 was funded for this project out
        of operating expenditures in the Public Services Department.

One-time expenditures: ($747,544)
 • $162,000 for a contract compliance audit and revenue sharing payment to GBB, the
    consultant used for Waste Management contract negotiations.

    •    $65,000 to reprogram the City Hall HVAC System for overall improved climate control.
         Currently, the HVAC system is controlled by an automated program through a system
         called Invensys. During certain off-hour times the entire building is temperature controlled
         to accommodate limited usage in specific areas. Through reprogramming and modified
         ducting all areas can be computer controlled. This should provide an energy savings of
         approximately $20,000 annually.

    •    $58,850 to purchase a mobile surveillance tower to provide enhanced theft and motor
         vehicle burglary deterrent and apprehension capabilities and to provide security
         surveillance at appropriate special events.

    •    $52,572 to purchase 23 visible overhead light bars for police cars. This is a continuation of
         a program that was funded in FY 2005/06 where the purchase of 17 visible overhead light
         bars was approved. The light bars will improve visibility and improve both the public and
         officers’ safety.

    •    $52,000 to purchase a “Motobridge interface” that will allow dispatchers the ability to call a
         City employee that has a Nextel device using the 800 MHz radio system.

    •    $45,342 to purchase equipment related to the new Crime Scene Technician position in the
         Police Department. Items include a van and associated equipment, radio, computer,
         investigative equipment such as bullet/blood trajectory kit, fingerprint kit, respirator, metal
         detector, etc., office furniture, one-time training, and advertising costs.

    •    $40,970 to purchase and install 42 vehicle consoles in police cars. The current consoles are
         over 15 years old and need to be replaced. The price includes installation of electronic
         equipment which first has to be removed from the old consoles and will then be mounted in
         the new consoles.




                                                     64
•   $33,264 to purchase communication headsets for Firefighters. The intercom system in each
    apparatus has an assigned headset per riding position to enhance communication. This
    funding will purchase 120 headsets, so each member will have their own assigned headset.

•   $23,000 for a stand alone climate control for the City Hall computer room. This room
    requires separate cooling. By installing a stand alone system, the two main chillers can be
    shut down after hours. This should provide an energy savings of approximately $20-
    $30,000 annually.

•   $20,336 for the consolidation of services for public mapping displays to provide a more
    consistent and professional appearance. This will standardize the framing and include
    mounting for 91 permanent maps.

•   $16,370 to replace and update 4 treadmills and 2 Smith weight machines at various fire
    stations.

•   $14,000 to replace hammer drills, diamond tip saw blades, a pruner, blower, cut-off saw,
    and a compressor for the Streets division.

•   $13,800 to replace 2 walk-behind mowers, a welder, and a high volume blower for trash
    and debris pickup in the Parks department.

• $13,172 to purchase new equipment in the library including two ceiling mounted LCD
  projectors and a hand-held RFID Inventory Wand.

•   $10,000 to fund a Community Development Planning Consultant for assistance with the
    Five-year Consolidated Housing and Community Development Plan.

•   $8,761 to purchase a pavement cutter for crack sealing in the Streets division.

• $8,558 to purchase mosquito spraying equipment and supplies in the Animal Services
  division in the event of a mosquito-borne disease threat or outbreak.

•   $8,500 to purchase emergency vehicle preemption equipment (opticoms) for the Traffic
    division to continue timely replacement when failures occur.

•   $6,410 to fund travel costs for administration regarding legislative meetings including
    Denton County Day and various meetings/lobbying efforts.

•   $6,400 to purchase a new Scantron machine for applicant testing in Human Resources.

•   $6,000 to provide access to Lewisville newspapers that are currently stored on microfilm.

•   $5,000 to replace borrowed computers currently being used in the Fire department and one
    new computer for the Captain at the Central station.


                                               65
 •   $3,200 to replace a roadway surface markings preparation/removal machine.

 •   $2,500 to fund HVAC training on the City Hall Automated Systems.

 •   $2,000 for consultant advisory fees related to implementing a reverse 911 notification
     service. This service will provide a notification system that can deliver customized pre-
     recorded messages directly to Lewisville resident homes and businesses.

 •   $1,899 to replace the HP Laser Jet 9000 Printer used to print payroll checks.

 •   $1,800 to purchase Win Terminal thin clients to be shared by street division employees.

 •   $840 for the purchase of cellular phones for on-call Animal Control Officers. Sometimes
     officers must contact a customer to obtain additional information. Previously there were no
     cellular phones available for the on-call positions to use.

General Capital Projects Fund Available Cash ($500,966)
In the General Capital Projects fund, a balance of $1.503 million was used to fund the
technology plan, one-time expenditures as follows:

•    $150,000 to fund phase 2 of the Document Management Imaging System which will focus
     on the Police, Fire and City Manager’s departments.

•    $71,400 to fund an expansion of the wireless bridge infrastructure which will extend high
     speed wireless network connectivity to College St. Pool, Water Plant, Police Department
     Narcotics Enforcement site and Fire Station No. 6. This system is expected to reduce
     annual operating costs by $16,140.

•    $60,000 to purchase an RFID asset tracking software system with two readers and 5,000
     tags. This system will allow RFID tags to be placed on equipment, furniture, and other
     indoor assets to provide asset inventory management and locations control of City indoor
     assets.

•    $81,760 to fund network expansion and upgrades including replacing the network VG200
     analog gateways; replace 13 layer II switches and six 5XP firewalls. This will also replace
     the layer III Cisco Catalyst 4000 switch at the Kealy facility.

•    $49,060 to expand wireless access points for internal use in all conference rooms and Public
     access areas.

•    $20,000 to fund an electronic display for the City Council Conference Room.

•    $16,074 to purchase a Fire Inspection Automated System that will provide field inspectors
     with tools to eliminate several existing manual processes and utilize time more efficiently.


                                                66
   •    $16,000 to fund bi-lingual web services which will enable us to offer an option of selecting
        either English or Spanish information.

   •    $13,400 to purchase a procurement card (P-Card) Tracking system that will automatically
        capture procurement card detail history, eliminating redundant entry and providing
        significant savings in processing time and paperwork.

   •    $12,930 to fund an expansion of wireless access points for public safety video download
        sites: Kealy, Police firing range, Fire Station No. 6.

   •    $6,342 to fund Animal Services mobile connectivity using seven laptops from Public safety.
        This includes seven office licenses, seven CF27 batteries, seven HP DeskJet 460 printers,
        seven carrying cases, and seven EVDO wireless connections.

   •    $4,000 to fund Spanish translations for “LINK” voice information system. This will utilize
        a part-time bi-lingual person to record information into Spanish. Estimated time is 160
        hours for translation and 20 hours per month for support services. Estimated contract rate is
        $25 per hour.

  This leaves $1,002,841 available for future appropriations and inflation absorption.


  Expenditures-by-Department
  Typically, cities are viewed less by category of expense and more by department expenditures.
  Lewisville is no exception. As in most cities, the highest percentage of the budget is dedicated to
  public safety (Police and Fire). As the following chart illustrates, public safety makes up 53
  percent of the City’s total annual expenditures.

                                Public Services
  Fire Department                     12%
        24%                                                               Administrative Departments
                                                  Parks & Leisure
                                                     Services             Information Technology 3%
                                                                               Administration    2%
                                                       11%                  Finance Department   2%
                                                                             Non-departmental    2%
                                                                              Municipal Court    2%
                                                      Community              Human Resources     1%
                                                                             Legal Department    1%
                                                     Development              Comm Relations     1%
                                                         9%                    Public Records    1%
                                                                              Mayor & Council    1%
Police Department
       29%                               Administrative Departments
                                                     15%




                                                          67
Police Department
Police department expenses constitute 29 percent of the City’s budget. With “safety” the number
one concern of the average citizen, the police department is also one of the first to grow in
response to service demand. The department’s budget is $769,000 (5 percent) more than in FY
2005/06, due primarily to salary and benefit increases.

Enhancements
   $67,860   Addition of a Crime Scene Technician. The crime scene technician will enhance and improve crime
             scene management by providing a higher quality crime scene processing capability than is currently
             possible with detectives alone. This position will respond to most crime scenes, classify fingerprints
             and process evidence at the scene or later in the lab. One time costs of $45,342 were also added as
             detailed previously on page 64.
   $27,500   On-going costs related to the purchase of a “reverse 911” system which will allow the department to
             send voice messages to all phone numbers in the city. This system will primarily be used for
             incidents such as missing children, hazardous materials spills, etc.
    $2,500   On-going costs related to the purchase of a mobile surveillance tower to be used at special events and
             in parking lot security programs.




Fire Department
The Fire Department comprises 24 percent of the General Fund. The department grew 4.8
percent ($593,800) over the FY 2005/06 budget of $12,477,967.

Enhancements
   $45,112   Addition of a mechanic position to assist the Fire Department’s Chief Engineer.
   $32,115   Increase in funding for building equipment, supplies and maintenance.
   $24,458   Increase in funding for firefighter's protective clothing.
   $20,650   Increase in funding in for training in 4 divisions of Fire Department.
    $6,353   On-going costs related to the replacement of miscellaneous computers.
    $5,561   Establishment of replacement payments for grant-funded portable radios.
    $4,520   Increase in funding for lease payments related to upgraded monitor/defibrillators on ambulances.
    $3,600   Creation of a 4th FTO/Shift for new ambulance station.
    $2,100   Increase in funding for subscription accounts for EMS billing.




Public Services Department
The Public Services Department accounts for 12% of all general fund expenditures. In FY
2006/07, their budget decreased 2.1 percent ($137,182) over the FY 2005/06 budget of
$6,411,255 due to the corridor beautification program being transferred to PALS.

Enhancements
   $21,053   Streets in Neighborhoods Rehabilitation program (capital improvement project G90712).
   $37,000   Increase in funding for additional temporary workers in the Streets Division.
   $15,000   Increased funding for concrete maintenance material.
    $6,000   Increased funding for pavement markings material.
    $2,286   On-going costs related to the purchase of thin client computers for Streets Supervisors.



                                                       68
Parks and Leisure Services Department
The Parks and Leisure Services Department accounts for 11% of all general fund expenditures.
In FY 2006/07, their budget increased 5.9 percent ($344,610) over the FY 2005/06 budget of
$5,838,058.

Enhancements
   $14,500    Increased funding for popular library materials.
      $500    On-going costs related to the purchase of audio/visual equipment for new library.



Community Development Department
The Community Development Department accounts for 9% of all general fund expenditures. In
FY 2006/07, their budget increased 4.3 percent ($196,607) over the FY 2005/06 budget of
$4,549,578.

Enhancements
    $18,852    Funding to combine two part-time personnel to one full-time Animal Services position.
    $11,058    Implementation of a mosquito spraying program.
     $6,000    Increase in funding for overtime for Animal Control Officers.
     $5,000    Funding for vector and predatory wildlife threat response.
     $3,000    Funding for veterinary services for animals at the shelter.
     $2,738    Funding for audit services for CDBG grants.
     $1,020    Funding for cell phones for on-call Animal Control officers.



Other Departments
The remaining departments include the City Manager’s Office, the Mayor & City Council, the
City Secretary’s Office, Municipal Court, Legal. These represent the City’s leadership and are
led by either elected or appointed officials. These departments comprise 15 percent of all
general fund expenditures.

Also remaining are Finance, Human Resources, Information Technology Services, Community
Relations / Tourism and Miscellaneous/Non-Departmental. These are Administrative Service
departments that support the needs of all City departments through the provision of such services
as recruitment, training, payroll, accounting, and technology.

Enhancements in these areas include:
 Miscellaneous/Non-Departmental
  $150,000 Relocation of overhead utility lines.

 Administration Department
    $1,890 Increased funding for Economic Development staff training.
    $1,790 Increased funding for maintenance of high occupancy rates of existing office/industrial properties.

 Legal Department
     $1,575 Increased funding for upgrades and utilization of legal research technology.



                                                        69
 Finance Department
     $3,459 Increased funding for CPA continuing education credits.
     $2,650 Funding for Internal Audit position membership and training.
     $1,995 Increased funding for CPA training opportunities.

 Human Resources Department
   $10,312 Funding for the reclassification of the Clerk Typist position to Personnel Technician.

 Community Relations / Tourism Department
   $50,325 Funding for the annual July 4th event.
   $18,325 Funding for the summer music series.
    $5,000 Retention of an audio-visual engineer to monitor and maintain LVTV broadcast system.
    $3,073 Reclassification of one Media Specialist position to Senior Media Specialist.

 Information and Technology Services Department
     $60,425 Addition of a System Support Specialist position to provide support for mobile communications.
     $38,272 Funding for the purchase of annual ortho-photography data for GIS.
     $29,500 Purchase of a reverse 911 notification service.
     $22,500 Funding for the continuation of document imaging (Phase II).
     $19,779 Consolidation of services for public mapping displays to provide consistent & professional look.
     $12,000 Funding for the provision of bi-lingual internet services.
     $11,062 Purchase of asset tracking software utilizing RFID tags for city asset control.
     $10,506 Funding for fire inspection automated system to reduce manpower and increase productivity.
      $7,962 Expansion of wireless access points for internal city use.
      $6,000 Funding to provide Spanish voice recordings for interactive voice recording services.
      $5,448 Expansion of wireless bridge infrastructure and security for city application connectivity.
      $4,200 Funding of Animal Services mobile connectivity hardware.
      $3,770 Funding for network expansion and upgrades (switches/firewalls).
      $2,400 Upgrade of Municipal Court software allowing full use of Microsoft Technology Tools.
      $2,245 Purchase of a procurement card (P-Card) tracking system.
      $2,200 Funding for network expansions and upgrades for analog support technology.
      $2,178 Expansion of public safety wireless access points allowing digital video to be uploaded.

 Municipal Court
   $67,396 Addition of a Court Operations Division Manager.



Social Service Agencies
For over fifteen years, the City of Lewisville has provided General Fund sponsorship to local
social service agencies as a component of the annual budget process. While legal restrictions
prevent the City from “contributing” funds to charity, private agencies can be contracted to
provide community needs the City would otherwise provide. A variety of services have been
funded including meals for the elderly, medical services for children, family violence prevention
activities, and community referral services. Since 1988, over $1.7 million has been committed to
local initiatives.

In FY 1998/99, a formal policy and application process were created to assist local providers in
securing City funds. Funding for these allocations is capped at $2.25 per capita. The Council
appointed an advisory committee to review social service and Community Development Block

                                                       70
Grant (CDBG) applications and submit recommendations to the City Council for approval. In
addition, a Needs Assessment was conducted in 2003 to help ensure that City funds are being
allocated to those most in need. For FY 2006/07, total approved funds are $173,250.

The following agencies are funded to provide care to disadvantaged Lewisville residents:

            Agency                               FY 05-06      FY 06-07      Difference
            Pediplace                              50,000        50,000               0
            Camp Summit                            10,000         5,000          -5,000
            Communities in Schools                 25,814        30,300          +4,486
            RSVP                                    3,710         7,710          +4,000
            Denton Co. Friends of the              23,581         8,240         -17,341
            Family*
            SPAN **                                 6,729          9,500        +2,771
            Youth & Family                         50,916              0       -50,916
            CASA                                        0         60,000       +60,000
            Greater LV Cares                        2,500          2,500             0
            TOTAL                                $173,250       $173,250            $0
            * Also funded with CDBG grant
            ** Moved to CDBG grant


While General Fund funding of these agencies has been maintained at the current level for
several years, continued allocation of increasingly scarce General Fund resources may have to be
re-examined in the future. Approximately $97,000 in “Category II” CDBG funding is also
allocated to a total of fourteen entities. When funding these agencies out of the General Fund
was first started by the City in the early 80’s, it was never intended to be permanent, and was
supposed to be “seed” money. In an environment of service cutbacks, this line will be among
those that may have to be scrutinized more closely.


Conclusion
During a very challenging budget year, each and every expenditure is analyzed carefully to
ensure that it continues to meet the City Council’s priorities as identified in the strategic plan.
Selected on-going programs have been scaled back in order to accommodate increased needs in
other areas. Each new program or service expansion represents a response to a need as identified
by the residents and City Council. All approved enhancements were designed to create new
service and expand or improve existing programs.

Included is the City Council’s continued support in maintaining a quality workforce by
comparing salaries and benefits in a 23-city survey to assure competitive pay and benefits.
Investments in equipment and technology are being added and maintained to provide staff with
the tools needed to offer service in the most efficient and effective manner possible.

For additional detail of General Fund expenditures in department budgets, consult the tabbed
individual department information.




                                                71
Utility Fund
The Utility Fund accounts for the City’s water and wastewater utility operations. The Utility
Fund is a proprietary fund that operates like a business and is self-sufficient. This means that the
cost of providing services to citizens is financed or recovered through user fees. Water and
Sewer sales comprise 92 percent of the fund’s total revenue.

Revenues
Per the Utility Fund Revenue Policy (see “Process & Policies” section), revenues in the utility
fund have been budgeted based on a “normal” year. Council also determined that a rate increase
on the base utility bill charge (equal to 1%
of budgeted water and sewer revenue) was
needed due to the increasing costs of                                              Capital
                                                              Sewer Sales
purchasing water from the City of Dallas.                        35%
                                                                                  Recovery
This increase provided an additional                                                3%
$221,553 in revenue.                                                                 M isc
                                                          Water Sales
                                                                                             2%
                                                            57%
Water Sales                                                                                 Wholesale
Water sales were forecast using a four-year                                    Charges for
                                                                                           Sewer Sales
water consumption average applied to the                                        Services
                                                                                              2%
water rates. Water revenues are budgeted                                          1%
3.8 percent ($504,000) higher than in FY
2005/06.

Sewer Sales
Sewer sales were forecast using the current sewer rates applied to the revenues amounts received
during the 2003/04 fiscal year (FY 2003/04 is considered a “normal” year in terms of weather
and usage). Sewer sales are budgeted 3.5 percent ($305,000) higher than in FY 2005/06.

Together these two lines represent 92 percent of the planned FY 2006/07 budget compared to
90% last year.

Capital Recovery Fees
Capital recovery fees are projected at a substantial decrease (-39%). This projection is based on
an analysis of likely housing (Townhomes at Continental Square, Meridian Phase 1 and 2 and
2A) and commercial (Vista Ridge Condos, Univesco, Lakeside Office Center) starts. Based on
the progress of these projects to date, the projection seems conservatively reasonable.

Other Revenue Sources
These three sources (water sales, sewer sales, and capital recovery) represent 95 percent of
Utility Fund revenue, so if utility fund revenues do not materialize as expected, it is most likely
caused by one or more of these sources. As has been in the past, capital recovery fees are the
most turbulent however, our dependence on them has been reduced in recent years (capital
recovery fees represented 13 percent of budgeted revenues in FY 1998-99 and are only 3 percent
in FY 2006/07).


                                                 72
Other revenue sources (connects/reconnects, interest earned, industrial surcharges, Castle Hills
sewer, Upper Trinity effluent sales) are all cumulatively a small portion of the budget. For FY
2006/07 these sources were projected using a three year average, when available, or a projection
was made using one year’s worth of data on accounts such as the credit card convenience fee
which is based on one year due to growth in that account during FY 2005/06.

Total revenues for FY 2006/07 are projected at $24.393 million, an increase of $67,000 from the
FY 2005/06 budget due primarily to the increase in water rates.


Expenditures
The recommended operating budget for FY 2006/07 is $24.393 million, an increase of $67,000
from FY 2005/06. However, last year’s budget allocated an additional $900,000 to the CIP. The
FY 2006/07 allocation is $3 million which makes the FY 2006/07 overall budget considerably
more than FY 2005/06. Overall expenditures for FY 2006/07 total $27.393 million.

New Programs
Several “new” programs totaling $1.375 million were added to the utility fund in FY 2006/07.
This was possible through the use of reductions and eliminations of one time expenses from the
FY 2005/06 budget such as $683,790 in equipment and supplies in Public Services, a reduction
of $733,299 in debt service requirements, and a reduction of $190,442 in anticipated economic
development agreement payments based on current obligations reduced the net effect of the
program additions to the negative amount.

Personnel Changes
Several personnel changes occurred in the FY 2006/07 budget including personnel shifting
between one activity to another, or from one fund to another. In the Public Services Department
Utility Fund budget, a Meter Services Supervisor was added during the 2005/06 fiscal year by
reallocating a Fleet Services Supervisor position that had been in the General Fund. A
Construction Inspector position was moved from the General Fund into the Utility Fund Storm
Water activity and converted into a Storm Water Inspector position. An additional Storm Water
Inspector position has also been added as a FY 2006/07 program enhancement designed to
implement the federally mandated permit. A Secretary position in Water Administration was
reallocated to a Chief Plant Operator position to supervise a newly created Plant Maintenance
activity. Two operators from Wastewater were transferred to the activity as were two operators
from the Water Treatment Plant. The activity will coordinate all maintenance functions for the
water and wastewater facilities and equipment.

In the Finance department, an accountant position was reclassified into an Internal Auditor
position in the General Fund, and an accountant position from that fund was moved into the
Utility Fund. A Clerk Typist position that performs duties relating to the mail/copy room, which
relates to all funds, was split evenly between the General and Utility Funds. In addition, all
meter services functions were moved from the Finance department to the Public Services
department during FY 2006/07 which will allow all meter reading, installation, repair,


                                               73
replacement, distribution of temporary construction meters, complaint resolution, and
management of the outside meter reading contract to be located in one place.

These changes have the net affect of adding 2.5 positions to the Utility Fund, and sets full-time
staffing at 85.5 compared with 83 in FY 2005/06.

Debt Service
The budget for debt service expenditures assumes no revenue bond sale pursuant to the
recommended Capital Improvement Plan. Debt service represents 32.9% of Utility Fund
operating expenditures in FY 2006/07.

                    9,200,000               8,979,647     8,909,026
                                8,862,730
                    9,000,000                                             8,756,676
                    8,800,000
                    8,600,000
                    8,400,000
                    8,200,000                                                          8,023,377
                    8,000,000
                    7,800,000
                    7,600,000
                    7,400,000
                                  02-03      03-04           04-05         05-06      06-07
                                            Debt service budget history



Enhancements to this year’s budget:
(MGD stands for million-gallons-per-day)

•   $292,476 to cover the full expected cost of raw and treated water. Last year a treated water
    demand charge rate increase from Dallas was funded and passed along to customers in the
    form of a 1.15% sewer rate and 0.65% water rate increase. Volume rate changes from Dallas
    on raw and treated water (10.5% and 8% respectively) were not budgeted because a slight
    decrease in consumption was projected to cover the difference. In FY 2006/07, Dallas is
    again increasing the volume rates 6.7% and the treated water demand charge 1.6%.
    Applying these rates to a purchase volume of 14.1 MGD average (higher than in FY 2005/06
    and comprised of 8.2 MGD treated – up 3.8% and 5.9 MGD raw – down 12%) yields the
    additional budgeted expenditure of $292,476.

•   $215,999 for the operational costs related to the 3 MGD wastewater treatment plant
    expansion scheduled for completion in late 2006. This funding will provide a full year of
    operating costs related to the expansion.

•   $143,088 to fund wastewater treatment plant improvements including $10,989 for
    replacement of an air conditioner at the Timber Creek Lift Station, $14,430 to replace
    rotating assemblies at the Timber Creek Lift Station, $5,950 to upgrade the Vista Ridge Lift
    Station underground fuel storage tank (to meet TCEQ requirements); $4,820 in electricity
    and maintenance costs related to the Hidden Cove Lift Station that was put into service in
    May of 2005; $82,765 for odor control systems for the Fine Screen units at the Wastewater
    Treatment Plant and at the Timber Creek Lift Station; $4,458 to replace Wastewater SCADA

                                                        74
    computers and software; $19,676 to replace an existing stand-by transformer at the
    Wastewater Treatment Plant and to purchase an additional Waste Sludge Pump for Plant 2.

•   $135,614 to expand the storm water program.                 The new Texas Commission on
    Environmental Quality (TCEQ) storm water permit requires phase II cities to comply with all
    MS4 permit requirements. Approximately 100-115 construction site inspections per month
    will be required. A new Inspector position will assist with the inspections, collect water
    quality samples at designated storm water outfalls after each rainfall of 0.5 inches or greater,
    periodically inspect creek and stream channels for signs of illegal discharge of pollutants,
    inspect industrial facilities in cases of suspected illegal storm water discharges, and respond
    to resident complaints and other investigations concerning the City storm sewer system or
    natural waters within the City. This funding will also be used to purchase a van for the
    additional inspector position.

•   $109,847 to fund equipment for the Utility Line Maintenance division including $43,322 for
    a hydro-excavator, $14,525 for replacement of a small concrete saw, trash pumps, quickie
    saws, a leak detector, tapping machine, and a ventilation blower, $34,000 for a compact
    excavator to be used for water and sewer line repairs in confined spaces, and $18,000 in
    overtime funding for sewer line stoppages.

•   $99,583 to fund the Utility Fund portion of the annual compensation plan adjustments.

•   $59,575 to fund water plant operations process changes that will allow electric savings
    including increasing wet well levels and maintaining constant flows whenever possible,
    bypassing the gravity belt thickeners and directly pressing undigested sludge, programmable
    thermostats and sensors for light controls in all buildings (with room temperatures set to
    conserve energy), air conditioning unit preventative maintenance, electronic sensors, and
    replacement of inefficient equipment motors.

•   $58,722 to fund a Water/Wastewater Maintenance Service activity. The establishment of a
    maintenance crew requires the Wastewater Treatment operations to change to 12-hour shifts
    in order to adequately staff this new work group. Two operators from the Wastewater
    activity will be transferred to this new activity as well as two operators from the water
    treatment plant. The maintenance crew will also require specific training to improve their
    maintenance and diagnostic abilities, and additional tools, small equipment, one vehicle,
    radio, computer, and cell phone. 12-hour shifts at the wastewater treatment plant will require
    an additional $20,000 overtime for all operators in the treatment activity.

•   $51,951 to fund a new water line replacement project to replace aging lines and
    appurtenances within subdivisions based on the results of line breakage reports. Total
    funding needed for the replacement of lines in the Meadow Lake addition is $412,500. The
    $360,549 in remaining funds will be funded out of Utility Capital Project available cash.

•   $38,500 to complete the “in-kind” improvements for the North Central Texas Council of
    Governments-sponsored Household Hazardous Waste Collection Facility approved during


                                                 75
    FY 2005/06. Funding will be used to construct a concrete drive into the multi-use facility
    ($30,000), utility work ($7,000), landscaping and screening ($1,000), and site signage
    ($500).

•   $34,186 to fund water plant improvements including chlorine handling (powerhoist) and
    storage ($18,186) and replacement of 32 year old clarifier drives on the north “train”
    ($16,000).

•   $31,200 for electronic check processing equipment and investment tracking software for the
    Finance department.

•   $18,993 to fund Environmental Control Services improvements including $5,670 for the
    replacement of the ECS storage refrigerator and two laboratory refrigerators; $3,900 for the
    purchase of a multi-parameter gas detector needed for monitoring the air quality within the
    Wastewater Treatment Plant and at remote lift stations in conjunction with the on-going odor
    control monitoring; $8,000 for increased funding for laboratory supplies and reagents for
    laboratory analysis; and $1,423 for the replacement of a wastewater laboratory meter used
    for pH and dissolved oxygen analysis.

•   $15,000 to modify the existing rate study to include benchmarking and an option of creating
    a tier rate structure. Currently the City uses a rate model that was revised by R.W. Beck in
    FY 2005/06. The City has the option of adding software updates such as benchmarking
    analysis. The model can also be modified to allow for water consumption rate tiers which
    may be mandated in future years for conservation purposes.

•   $1,200 to fund ongoing costs related to the utility billing upgrade to a new software version.

•   $1,150 for funding for TCEQ training and testing for required Water Distribution Operators
    Class C licenses for meter operations workers and the supervisor. Funding will also provide
    ongoing CEUs for license renewals for all five positions.

These represent all of the additions to the base budget and can be further seen in the supporting
detail. Many of the above changes are one-time in nature, which provides flexibility in the
budget (e.g. for revenue shortfalls) and in future budgets (adjusting to any major ongoing cost
increase such as the Dallas Water Utility rates). Most of the one-time expenditures will also be
deferred until at least mid-year to ensure that revenue performance is sufficient. One-time
expenditures amount to $382,839.

The Utility Fund is capital and equipment intensive. The most important operating needs have
been funded for the water/sewer plants by controlling costs and by implementing rate increases
when necessary. More expensive capital costs have been financed through revenue bond debt
and occasional transfers from undesignated reserves. To continue this practice, regular,
incremental increases in rates will be examined, especially as operating costs (electricity,
personnel, water) increase.




                                                76
Fund Balance and Capital Improvement Program
The beginning fund balance for FY 2006/07 is $13.199 million. This is $1,273,527 more than
anticipated in the FY 2005/06 budget due mainly to activity occurring in FY 2005/06.

In FY 2006/07, $3 million will be used from reserves to finance the Carrollton/Lewisville
Treated Water/Pump Station project. $4 million in debt was sold in the spring of 2006 for this
project. Total funding for the project is now $11 million. After the transfer for the Carrollton
project, $4.733 million remains as undesignated Utility Fund reserves at the end of FY 2006/07.

There are various CIP projects that we hope to fund out of reserves in future years. The current
water/sewer capital improvement project 5-year plan, for FY 2006/07 through FY 10-11,
recommends the use of an additional $10.100 million in reserves over this period which is more
than the undesignated balance. A copy of this plan can be found in the ‘Process and Policies
section. To achieve this there will need to be a few “good years” that generate funds for these
projects. The plan also calls for debt issuances of $11.3 million, $6.8 million of which would
begin a water “reuse” project.

This is a fairly conservative projection designed to lower debt service costs which should
generate reserves. However, there is also a list of $3.923 million in “unprogrammed” water and
sewer line replacement projects that will vary in timing and priority with the circumstances. One
or two of these may be funded from available Utility Capital Project Fund balances
(approximately $1.28 million, after a recommended appropriation for the Meadow Lake
subdivision). But if the remainder were to come online during the five year planning period
there would be a need another $6.67 million in reserves or additional debt.

One-time expenditures from CIP available cash include:

•   $55,000 to fund an update to the utility billing software.

•   $360,549 to complete funding for a water line replacement project in the Meadow Lake
    addition. An additional $51,951 needed is funded out of Utility Fund operating funds, as
    discussed earlier. This total of $412,500, plus the $2.177 million in transfers / appropriations
    done by Council in June of 2006 for waterline replacements will put a significant dent in the
    replacement issue.




Other Funds
4B Sales Tax Fund
The Parks and Library Development Corporation (PLDC) has approved an updated 4B sales tax
financial plan including the revenues and expenditures recommended for FY 2006/07. The
largest expense item for FY 2006/07 is $5.5 million to be set aside for the Railroad Street
Athletic Complex (capital improvement project G00505). The complex will still require


                                                 77
approximately $14-15 million in future funding to budget the remaining phases.

Sales tax revenues are budgeted to be $4.401 million. Additional revenue in this fund includes
$178,290 from the operation of the two aquatic facilities (5% increase over the FY 2005/06
adopted budget). Pool revenues for the 2006 swim season are projected to be $189,290 (5.5%
higher than the FY 2006/07 budgeted revenue, but 16.6% lower than the FY 2004/05 actual
collected). Pool admission fees were reduced in late of the 2005 swim season (reduction in
“walk-up” resident admission fee and no charge for children under the age of 3) which has had
an affect on overall revenue. In addition, a season pass was approved early in the 2006 swim
season. As a result, a conservative estimate of this revenue has been taken. Interest earnings are
budgeted at $166,810, a 12% increase over the FY 2005/06 adopted budget due to the significant
growth in fund balance and higher interest rates occurring between the two years.

The FY 2006/07 Park and Leisure Services operating expenditures for the library total $543,082.
This operating expense has more than doubled from last year’s $264,151 due to now budgeting
an entire year of operating costs related to the expanded library facility coming on line late in FY
2005/06. There is also $505,621 included for the two aquatic facilities (up 136% due mainly to
funding an additional two weeks due to the LISD school schedule requiring schools to start two
weeks later than normal). Additional projects include the continuation of the conversion of two
soccer fields to hybrid turf ($81,715); and maintenance staff (crew leader and three maintenance
workers) for the upgraded fields ($173,741). The Administration line item reflects a significant
decrease ($58,743) due to the elimination of the construction project coordinator’s salary for
library construction oversight. Transfers Out include continued investment in park infrastructure
($150,000); playground equipment ($100,000); dog park maintenance ($45,000); as well as
$500,000 for hike and bike trails, $1,000,000 for the Old Town Park Plaza project, and the $5.5
million for athletic field development (Railroad Street Athletic Complex), discussed earlier.

For FY 2006/07, $1,672,381 has also been budgeted for debt service payments related to the $21
million bond issuance in FY 2003/04.

The Board has also been discussing a debt issuance alternative for the financing of Railroad
Street Park. The budget would have to be amended at some point in the future if the board
requests / recommends this approach and Council agrees to issue the bonds. However, the
board’s decision has not been made and it is still evaluating the 4B financial impacts of what
could be up to another $21-22 million debt issuance (if the park was 100% debt financed).

Hotel/Motel Fund
The FY 2006/07 budget projects 3% growth over the FY 2005/06 year-end estimate resulting in
$1,376,459 in budgeted Hotel/Motel taxes.

The Arts Council budget was held at the FY 2005/06 level of $139,831. This number has been
held flat since FY 2000/01. Funding for the July 4th Special Event and the Summer Music Series
have been moved to the General Fund due to uncertainty regarding the proper use of hotel motel
tax dollars for these purposes. Special events remaining in the Hotel Motel Fund include the Old
Town Fall Music Series, Holiday at the Hall, Cinco de Mayo, and the Saddle Club.


                                                 78
A tourism study was completed by the consulting firm of PriceWaterhouseCoopers in June 2005.
Based on City Council acceptance of this report and specific direction related to the
establishment of tourism as a division of the city, the proposed budget eliminates any payment of
a management fee to the Chamber of Commerce. The FY 2006/07 budget includes $887,765 to
cover all of the special events previously mentioned, the salary and benefit costs of a Tourism
Director, Tourism Specialist, and secretary; operating costs of a Visitor Information Center;
division operating costs; and general marketing and promotions expenses as recommended in the
Tourism Strategic Plan approved by the City Council on May 15, 2006.

A payment of $250,000 is included in the budget for repayment of an inter-fund loan from the
vehicle and equipment replacement fund to the hotel/motel fund for the conference center lease
fee. In 2005, $3.75 million was paid to the conference center developer, SCI, for a conference
center lease fee with $2.5 million paid from the Vehicle and Equipment Replacement Fund and
$1.25 million from Hotel/Motel Tax Fund. The Vehicle and Equipment Replacement Fund will
be reimbursed $2.5 million over a ten-year period, at $250,000 per year. By agreement, SCI will
reimburse the hotel/motel fund for the entire conference center lease fee through a $1.75 million
payment due by 2012 and a second payment of $2.0 million due by 2016.

Health Fund
The Health Fund was first established as a separate fund in FY 2001/02 when the health plan
was designated a risk pool (prior to that it was part of the insurance risk fund). The fund is
maintained as a trust not allowing any payments or transfers out of the fund except for health
plan expenditures. This fund is budgeted very conservatively due to its trust status, which may
periodically result in transfers from the Insurance Risk Fund.

Revenues for the Health Fund come from three sources: internal payments from departments
($5,632 per budgeted position) which is reflected on the fund summary as “Transfers In”;
employee, retiree, and COBRA premiums which are shown as “Charges for Services”; and
interest earnings.   Expenditures in this fund include health care claims, third party
administration/PPO fees, stop-loss insurance, and consultant fees.

For FY 2005/06, the city contribution per employee as well as the premium charged to
employees for employee, children, and family coverage was kept flat due to positive claims
experience for the year (FY 2004/05 ended with revenue over expenditures at $698,062). This
positive claims experience was due to plan design changes and the shift to a new PPO with
significantly deeper claims discounts. For FY 2006/07, the positive claims experience has
continued, allowing employer and employee paid premiums to again be kept flat. In order to
truly understand the significance of this flat premium, it should be noted that the FY 2003/04
budget included a 41% increase in the internal payment from departments and the FY 2002/03
budget including a 67% increase. Employee premiums were also increased in both of those
years. The increase in the FY 2006/07 revenues over the current adopted budget is due to an
increase in the number of budgeted positions and $106,050 in additional interest revenue
anticipated due to a higher fund balance, as well as higher interest rates.



                                               79
The higher fund balance has allowed the City to budget a deficit for FY 2006/07 of $297,457.
Expenditure estimates are based on medical inflation of 15%. If this occurs, the fund will have
sufficient reserves to cover the deficit, however, this is not a recommended strategy for the fund
in the long run. A fully funded health plan is usually preferred, however, because the
performance of the plan has been better than anticipated in each of the last several fiscal years,
reserves have grown to a projected $3.037 million at year-end FY 2005-2006. This level of
reserves exceeds the target of $1-2 million so a planned drawdown of reserves in the short term
is reasonable. It is also desirable because this fund functions as a trust and balances within it
cannot be used for any purposes other than the employee health plan. Ultimately, if claims
experience continues to be positive (plan design changes and re-bidding currently underway
could lower projected costs), this drawdown may not occur and reserves will grow further. This
is not necessarily a bad thing because higher reserve minimums may be set in the future as the
GASB 45 liability for retiree health is computed in 2007.

Even with this anticipated draw down of fund balance, the projected ending fund balance for FY
2006/07 of $2.7 million is very healthy especially compared to the fund balances in FY 2001-02
(-$76,683) and FY 2002/03 ($783,468), and even FY 2003/04 of $2.1 million. Provision of
health care for city employees and retirees is a long term liability of the city that must be
carefully analyzed on an on-going basis to assure the plan design in place takes full advantage of
all cost control tools available.

Insurance Risk Fund
This fund is an internal fund that receives revenue from internal premium charges to the
departments. Expenses include premium payments to insurers, claims costs (the city is partially
self-funded for workers’ compensation, property, and liability plans), third party administration
fees, and consultant costs. Expenses also include premiums for the life insurance, and long-term
disability/AD&D programs which are fully insured programs.

The premium rates set for each line of coverage were kept the same for FY 2006/07 as they were
in FY 2004/05, and FY 2005/06. Premiums for some of the lines of coverage are based on a
percentage of salary (life insurance and long term disability) and other lines are a flat rate
multiplied by the number of budgeted positions in designated categories (workers’
compensation). Some minor fluctuations in proposed revenues thus occur from one fiscal year to
the next even though the premium rates have been kept flat.

Claims costs for all lines of coverage have been kept equal to the FY 2005/06 budget for FY
2006/07 with the exception of liability and casualty costs which have been budgeted at $778,693,
a 2% increase to account for a “worst case scenario” based on the ever present risk of multiple
disasters (e.g. property damage insurance is in this line item) or an uncovered liability exposure.

For FY 2006/07, $20,900 in capital outlay has been budgeted for the purchase of 11
defibrillators to be used throughout City facilities and another $30,000 has been added to
implement a Safety Incentive Program per a recommendation from the City-wide Safety
committee. This program will reward working safe as a behavior through a points-based
program that allows an employee to earn a reward once a certain number of points are received.


                                                80
Rewards will be given for positive behaviors such as reporting injuries immediately, using safe
procedures and practices, complying with all safety rules, warning coworkers about safety
issues, hazards, or dangerous situations, submitting safety suggestions, or participating on safety
committees and teams.

The ending fund balance for FY 2005/06 is $7.268 million. The fund balance is extremely
important in this area due to the potential for losses not normally covered and for actuarial claim
costs that will materialize in future years. In addition, these reserves have been used to maintain
a balance in the Health Insurance Fund when claims have exceeded budget projections.

Fire and Police Department Training Fund
This fund was established in FY 2002/03 to allocate revenue from Fire Training Tower rentals to
on-going training and for maintenance of the facility. The tower experiences considerable wear
and tear and this self-sufficient fund enables the Fire Department to charge appropriate fees for
training and use those fees to repair damage. Anticipated expenditures for FY 2006/07 amount
to $23,200 and will be used to purchase protective clothing for six instructors, and for trainers,
training materials, and overtime expenses related to training.

For FY 2006/07, the police department has added $1,000 in revenue and expenditures related to
the Firearms Simulator rental.

Internal Service Fund
This fund has historically included warehouse purchases (supply costs only) and fleet
maintenance. However, in FY 2005/06, the warehouse operation was drastically reduced and
eventually discontinued entirely. Therefore, in FY 2006/07, the Internal Service Fund is made
up entirely of the Vehicle Maintenance Activity.

In FY 2002/03, fleet services expenditures began being controlled exclusively by the garage
operation and were no longer charged back “directly” to departments. Although expenditures are
not charged to the departments through invoices, the departments still pay for the cost of repairs
through transfer accounts in the general, utility, and grant funds. The auto parts and outside
vendor services are ultimately paid for through this allocation. Therefore, as costs rise in the
Internal Service Fund, there will be impacts to the other funds as well.

Organizational changes in this fund for FY 2006/07 include moving the Stock Buyer position
that had historically been funded in the General Fund into the Internal Services Fund to better
track the vehicle maintenance activity as a whole. Other changes include eliminating the Fleet
Services Supervisor (reallocated to a Meter Services Supervisor in the Utility Fund) previously
funded in Vehicle Maintenance at 50% and replacing that position with a 27% allocation of the
Internal Services Manager salary and benefits.

As part of the fleet operation, the city has supported the Dial-a-ride program through on-going
vehicle maintenance. While the Denton County Transportation Authority (DCTA) has taken the
lead role in administering the program, Lewisville performs the maintenance on the buses being
used in the city. This service is paid for by DCTA.

                                                81
Law Enforcement Officer Standards & Education Fund
This fund utilizes grant revenue from the Comptroller’s Office exclusively for the training of
police officers including materials, classes, registration costs, etc. Prior to FY 2002/03, we
previously had these funds set up as a “liability” account in the General Fund that would be
reversed as expenditures were made. Setting up a fund, albeit a small fund, is more appropriate,
especially since balances remain at year-end. For FY 2006/07, $19,497 in training is budgeted.

Waters Ridge Public Improvement District No. 1 Fund
This fund provides maintenance, inspection, and engineering services for the Waters Ridge
Public Improvement District, which is limited to maintaining the levee system off of Railroad
Street. It is funded entirely by special assessments on property within the PID, and a separate
Council appointed Board recommends a budget. Expenditures for FY 2006/07 remain flat at
$19,800 and consist of a levee survey, mowing/maintenance, supplies, miscellaneous, and an
administrative transfer in the amount of $1,560 to the General Fund.




                                Waters Ridge Public Improvement District #1




Municipal Court Security and Technology Funds
These funds have revenues from specific fees attached to fines (as allowed by the State) and
must be used for the defined purposes. The Security Fund pays for bailiff services (partially)
through a transfer to the General Fund and other costs (security, locks, detectors, etc.) as
necessary. Expenditures are projected to increase 10% due to increases in training related to
judicial and court clerk education and seminars, as well as other court security seminars.

The Technology Fund is limited to the technology needs of the court. For FY 2006/07, $120,118
is budgeted in expenditures including an upgrade of the Municipal Court Software to allow full


                                                    82
use of Microsoft Technology tools ($62,500), Document Imaging back scanning service
($20,000), professional services for custom reports and program modifications ($10,000), and
citation licensing and equipment setup for 5 traffic patrol units ($11,625). In addition, $15,993
in computer replacement payments has been transferred from the General Fund to this fund, as it
is a more appropriate fund to pay for the technological needs of the Court.

Police Asset Forfeiture Fund
This fund collects revenue from confiscated drug related offenses and can be used for any police
purpose. Budgeted expenditures are for “buy” money and miscellaneous capital purchases as
needed.

Recreation Activity Fund
This fund collects revenue from activity fees and pays program and instructor costs.
Expenditures are designed to be no more than annual revenue coming in; using the theory that if
classes do not “make” then there is no corresponding expense. For FY 2006/07, $297,961 is
budgeted in revenue and expenses related to classes. Another $7,023 is budgeted in revenue
related to interest earnings.

Vehicle and Equipment Replacement Fund
This is an internal fund to replace vehicles, major equipment, computers, and radios. Revenues
are derived from three sources: lease payments, sale of fixed assets, and interest. Replacement
schedules are based on the useful life of the equipment and “lease” payments flow annually as
transfers from the departments to this fund. In FY 2002/03, lease payments were decreased to
reflect a modification in the inflation factor being utilized and extended life expectancy plans for
vehicles and equipment. This modification reduced annual transfers into the Vehicle and
Equipment Replacement Fund by $759,000. Each year the list of equipment to be replaced is
reviewed to check condition and a budget for replacement expenses is set up. This budget can
vary widely from year to year depending on schedules, and a list of purchases for this year is
behind the fund summary.

The fund balance has decreased from an actual amount of $8.7 million in FY 2003/04 to a
$4.673 million for FY 2006/07. This decrease is due largely to the loan made to the Hotel/Motel
Fund in the amount of $2.5 million (for the Conference Center Lease fee) during FY 2005/06.
This fund balance can be deceiving in that it looks quite healthy, but annual revenue entering the
fund has been decreased and the City has numerous large vehicles, such as fire engines now
costing up to $900,000, as well as other equipment such as computers, public safety mobile
laptops, and monitor defibrillators that are also paid out of this fund, so reserves must be
maintained for such large future purchases.

This year is the second year (of ten) a $250,000 transfer in from the Hotel/Motel Fund is
budgeted. This is the payment on the inter-fund loan for the Convention Center project.




                                                 83
Grant Fund
This fund consists of the CDBG program, Law Enforcement Block Grant, Juvenile
Accountability, Violence Against Women, Selective Traffic Enforcement Program, Victim
Assistance, and from time to time any other grants from State or Federal sources. Matches for
these grants are budgeted as “transfers” in the General Fund. The fund has four budgeted staff
members within the CDBG and Police activities. This fund ebbs and flows dramatically each
year because cash inflows and outflows can vary widely over time (i.e. it may be several years
before CDBG projects are spent or a grant may be discontinued). Thus, the budget reflects an
estimate or snapshot of these cash flows during the year; actuals may vary considerably
according to circumstances and amendments made during the year.

The city will receive a CDBG entitlement in the amount of $585,068, (a 10.5% decrease from
the $646,877 entitlement in FY 2005/06) from the U.S. Department of Housing and Urban
Development to fund eligible grant projects for FY 2006/07. Of that, $380,294 will be used for
bricks and mortar projects; $87,760 for CDBG Social Service agencies; and $117,014 is
allocated to Administration (65% Bricks & Mortar; 15% Social Service; 20% Admin).


Debt Service Fund
The Debt Service Fund’s purpose is to provide for principal and interest payments for the City’s
General Obligation and Certificate of Obligation bonds. Revenues and expenditures will vary
each year in relation to the timing of issuance and the schedule of repayments. In November of
2003, the City passed a $68.725 million General Obligation bond package. The election
authorized three propositions:

       Street Improvements                           $64,270,000
       Jail Facilities                               $ 3,115,000
       Public Safety Training Facilities             $ 1,340,000
                                                     $68,725,000

FY 2004-2005 expenditures reflected the first issuance of this G.O. bond package, a $6.8 million
issue occurring in June of 2004, which added $606,000 to the annual debt service.

In FY 2005/06, projected revenues for the fund exceed budget by $540,000 due partially to
higher collections received than budgeted. The city historically budgets a 98% collection rate,
however the collections have actually materialized higher than that in each of the last ten years.
This year is no exception as higher collections are anticipated to produce approximately
$200,000 in extra revenue. In addition, value related to the Over 65 and Disabled Persons Tax
Freeze was not allowed to be included in the effective tax rate calculation, therefore, could not
be budgeted in the Debt Service Fund. However, the city does receive tax revenue on that frozen
value. This amounts to approximately $150,000 in excess collections.

Another $142,742 of the increase is due to transferring earned interest related to certificates of
obligation bonds that were sold for the City Hall project. The project has been complete and the
interest can not be moved to another project, as there were no other projects specified in the

                                                84
issuance. Therefore, the only option is to transfer the interest to the Debt Service Fund.

The remaining increase in revenue is due to Transfers In related to arbitrage liability, and interest
earnings exceeding budget projections. The excess tax collections received this fiscal year
(exclusive of the funds transferred in from other sources) affect next year’s effective tax rate
calculation and have the effect of lowering the I&S or debt portion of the overall tax rate.

Expenditures for FY 2005/06, show the Old Town Activity Center (Temple Baptist) certificate
of obligation debt service being paid off out of debt fund reserves. In addition, the debt service
requirement includes additional debt service for the 2005 Issuance ($4.0 million for the Westlake
Park II street project).

The FY 2006/07 expenditures include additional debt service for the 2006 Issuance ($3.050
million for Valley Ridge (misc. streets), $1 million for Westwood Estates, and $600,000 for the
jail facility).


Old Town Tax Increment Fund
Revenue for this fund continues to grow due to improvements occurring within the Old Town
Tax Increment Reinvestment Zone within the past year. For FY 2006/07, revenue is budgeted at
$401,790. This compares to $250,075 collected in FY 2004/05, and $209,034 collected in FY
2003/04, and $278,008 estimated for FY 2005/06. The “captured” tax base increment is $65.376
million for FY 2006/07.

Expenditures for FY 2006-2007 have been allocated to beautification ($60,000), administrative
costs ($10,000), and consulting services ($10,000). However, this budget will need to be
reconsidered later this year when the Old Town Master Plan study is completed, particularly
with regard to parking lot planning, acquisition and construction.

Records Management
The Records Management Fund was set up in FY 2003/04 to account for expenditures related to
archiving birth and death records. Revenues are received from a $1.00 charge applied to each
certified birth or death record issued. In FY 2005/06, revenue began being accounted for in the
General Fund. This was an attempt to simplify the accounting and budgeting processes by
eliminating one of the many funds currently being tracked.

The remaining Records Management Fund balance has been budgeted in total at $7,775 for FY
2006/07. This amount will enable expenditures related to the archiving of birth and death
records to be taken out of this fund until all funds that had been accumulated prior to FY 2005/06
have been depleted. At that time, any future expenditures will be made out of the General Fund.
From this point forward, however, all new revenue received from this source will be collected in
the General Fund.




                                                 85
Significant Non-Routine Capital Expenditures (All Funds)
Capital expenditures include all items purchased by the City which meet the City’s capitalization
criteria - items that have a value of $5,000 or more, have an anticipated life of more than one
year, and/or can be readily identified and tracked as an individual item. These expenditures
result in the acquisition of or addition to fixed assets. Capital expenditures can be non-routine in
nature - expenditures that are not anticipated to occur annually or on a regular schedule, such as
the construction of a City Hall; or routine, such as annual street rehabilitations. Following is a
list of the significant non-routine capital expenditures included in the FY 2006/07 budget year.
Significant is defined as those expenditures over $50,000.

$5,545,000 for the design and development of the Railroad Street Athletic Complex. This is a
portion of an eventual $20 million project that includes soccer/cricket fields, baseball/softball
fields, trails, a skate park and a dog park. This project is being funded through the 4B Parks and
Library Development sales tax.

$3,000,000 in the Utility Fund to be used from reserves for the Carrollton/Lewisville Treated
Water/Pump Station project. $4 million in debt was sold for this project in the spring. Total
funding for the project will now be at $11 million.

$2,400,000 to fund the design and construction of Railroad Street between Bennett and SH 121.
This is an allocation out of General Fund reserves that will be reimbursed through General
Obligation Bond funds when issued.

$1,000,000 to fund design and construction of a plaza in the Old Town area through the use of
4B funds.

$500,000 to fund hike and bike trails through 4B funds.

$412,500 to fund a water line replacement project in the Meadow Lake addition. This funding,
plus the $2.177 million in transfers/appropriations done by Council in June for waterline
replacements, will put a significant dent in the replacement issue discussed at the retreat.

$250,000 to create a capital improvement program to set aside funds for a Utility Line
Relocation Program. This is a transfer to the General Capital Projects Fund similar to the
Streets/Drainage program and may occur in the future, as budgets allow. As funding
accumulates over time, specific projects will be selected.

$150,000 to fund phase 2 of the Document Management Imaging System which will focus on the
Police, Fire and City Manager’s departments.

$143,088 to fund Wastewater Treatment Plant improvements including $10,989 for replacement
of an air conditioner at the Timber Creek Lift Station, $14,430 to replace rotating assemblies at
the Timber Creek Lift Station, $5,950 to upgrade the Vista Ridge Lift Station underground fuel
storage tank (to meet TCEQ requirements); $4,820 in electricity and maintenance costs related to
the Hidden Cove Lift Station that was put into service in May of 2005; $82,765 for odor control


                                                 86
systems for the Fine Screen units at the Wastewater Treatment Plant and at the Timber Creek
Lift Station; $4,458 to replace Wastewater SCADA computers and software; $19,676 to replace
an existing stand-by transformer at the Wastewater Treatment Plant and to purchase an
additional Waste Sludge Pump for Plant 2.

$138,709 to fund a day laborer hiring site. The site will include a 24X20 picnic shelter and
permanent restrooms. A 2-lane concrete ‘loading zone’ will also be constructed across the
property allowing contractors to pull off the street, hire day laborers, then leave the site and re-
enter traffic. Funding will also be used for a bicycle rack and landscaping to increase the
aesthetics of the site during operational hours. A new ordinance that will restrict day laborer
hiring to this site will also need to be developed. This funding is a one-time expense to the
General Fund.

$81,760 to fund network expansion and upgrades including replacing the network VG200 analog
gateways; and replacing 13 layer II switches and six 5XP firewalls. Funding will also be used to
replace the layer III Cisco Catalyst 4000 switch at Kealy.

$71,400 to fund an expansion of the wireless bridge infrastructure, which will extend high speed
wireless network connectivity to College St. Pool, the Water Plant, Police Department Narcotics,
and Fire Station No. 6. These improvements should also reduce annual operating costs by
$16,140.

$65,000 to perform a “Buxton” retail analysis of various Lewisville areas. This analysis will
provide information needed to determine which retailers are most compatible with Lewisville
and therefore, where and how to focus our economic development effort specifically as we get
into redevelopment of the west side strip centers. This is a one-time cost.

$65,000 to reprogram the City Hall HVAC System for overall improved climate control.
Currently, the HVAC system is controlled by an automated program through a system called
Invensys. During certain off-hour times the entire building is temperature controlled to
accommodate limited usage in specific areas. Through reprogramming and modified ducting all
areas can be computer controlled. This should provide an energy savings of approximately
$20,000 annually.

$62,500 to purchase an upgrade of the Municipal Court Software to allow full use of Microsoft
Technology tools. This purchase is funded through the use of reserves in the Municipal Court
Technology Fund.

$60,000 to purchase an RFID asset tracking software system with two readers and 5,000 tags.
This system will allow RFID tags to be placed on equipment, furniture, and other indoor assets
to provide asset inventory management and locations control of City indoor assets.

$59,575 to fund plant operations process changes that will allow electric savings including
increasing wetwell levels and maintaining constant flows whenever possible, bypassing the
gravity belt thickeners and directly pressing undigested sludge, programmable thermostats and
sensors for light controls in all buildings (with room temperatures set to conserve energy), AC


                                                 87
unit preventative maintenance, electronic sensors, and replacement of inefficient equipment
motors.

$58,850 to purchase a mobile surveillance tower that will provide enhanced motor vehicle
burglary deterrent and apprehension capabilities and provide security surveillance at appropriate
special events.

$55,000 to fund an update to the Utility Billing software.

$52,572 to purchase 23 visible overhead light bars for the police department police cars. This is
the completion of a program funded in FY 2005/06 for the initial purchase of 17 visible overhead
light bars. The light bars will improve visibility and improve both the public and officers’ safety.

$52,000 to purchase a “Motobridge interface” that will allow dispatchers the ability to call a City
employee that has a Nextel device using the 800 MHz radio resources.




Summary
This year’s budget has been a fairly uncomplicated in comparison to recent years. Revenue has
kept pace with the needed operating expenditures and there were no large ticket items such as
ambulance staffing or additional police officer packages to fund.

The prognosis for municipal finance in the future is troubling due to increased political
interference from the State Legislature, economic projections, and Lewisville’s position in the
market. However, the city continues to try to hold down costs (such as personnel) as much as
possible and adjust as needed to the changes facing us each year.




                                                 88
 Fund Organization
                                                    Operating Funds
                                                      92,292,726



               General Fund                           Utility Fund                               GO Debt Service Fund
                54,515,143                             24,393,139                                     7,643,672


Non-Departmental      Parks & Leisure Services      Non-Departmental
   1,012,993                 6,182,668                 2,988,599

                                                                                              Other Operating Funds
 Mayor / Council      Community Development           Public Services
                                                                                                    5,740,772
    78,961                 4,746,185                    12,489,049

   City Manager               Finance             Community Development
    1,222,542                1,165,019                  106,487               Hotel / Motel Tax Fund              LEOSE Fund
                                                                                     1,277,596                      19,497
  Public Records         Human Resources                 Finance
     325,471                676,191                      785,627                  Recreation Fund              Court Security Fund
                                                                                     297,961                         40,605
      Legal         Community Relations/Tourism        Debt Service
     568,489                 456,333                    8,023,377                4B Sales Tax Fund           Court Technology Fund
                                                                                     3,011,540                      120,118
      Police          Information Technology
    16,013,364              1,797,583                                               TIRZ Fund              Records Management Fund
                                                                                      80,000                        7,775
       Fire               Municipal Court
    13,071,767              1,797,583                                               Grants Fund             Fire/Police Training Fund
                                                                                     831,680                          24,200
  Public Services
    6,274,075                                                                                              Police Asset Forfeiture Fund
                                                                              Waters Ridge PID Fund
                                                                                                                     10,000
                                                                                      19,800




     Capital Improvements Fund                                                           Internal Service Funds
              73,893,457                                                                       8,208,070



                      Parks & Leisure Services                          Insurance Risk Fund               Veh/Equip Replacement Fund
City Manager
                             6,956,952                                       2,009,886                            2,932,263
 5,058,876

                      Community Development                             Internal Services Fund               Health Insurance Fund
    Police
                          31,877,512                                           495,631                             5,702,553
   581,888

     Fire                     Finance
    96,661                   1,107,930

Public Services
  27,998,321



                                                             89
Fund Definitions
Operating Funds (Major)
 • General Fund
    The General Fund is the City’s largest and primary operating fund. It is used to account for
    all financial resources traditionally associated with City government, except those required
    to be accounted for in another fund. The General Fund accounts for basic City services
    such as police, fire, street maintenance, and parks and leisure services. The three primary
    sources of revenue for this fund are sales tax, property tax, and other taxes.

 • Utility Fund
    The Utility Fund accounts for the City’s water and wastewater utility operations. The
    utility fund is a proprietary fund that operates like a business and is self-sufficient. This
    means that the cost of providing services to citizens is financed or recovered through user
    fees. Water and Sewer sales comprise 90 percent of the fund’s total revenue.

 • Debt Service Fund (See ‘Debt Summary’ section)
    The Debt Service Fund’s purpose is to provide for principal and interest payments for the
    City’s General Obligation Bonds. Revenues and expenditures will vary each year in
    relation to the timing of issuance and the schedule of repayments.




Operating Funds (Other)
 • Recreation Activity Fund
    The Recreation Activity Fund accounts for revenues and expenses associated with City
    sponsored recreation classes and softball, basketball, and volleyball leagues.

 • Hotel Motel Tax Fund
    The Hotel Motel Tax Fund accounts for the expenditure of revenues accumulated through a
    7% charge on room occupancy at Lewisville hotels and motels. Funds are used to promote
    tourism through cultural arts, visitors’ bureau functions and special events.

 • 4B Sales Tax Fund
    This fund was established during FY 2002/03 to account for projects and maintenance
    items funded through the 4B sales tax for parks and library improvements.

 • Old Town Tax Increment Reinvestment Zone
    This fund was established in FY 2002/03 to account for revenues/expenditures of the
    approved tax increment zone.

                                              90
 • Grant Fund
    The Grant Fund accounts for revenues received through intergovernmental grants and
    expenditures related to those grant specific projects. The fund receives revenue through
    Federal, State and local sources and matching contributions from the City.

 • Police Asset Forfeiture Fund
    The Police Asset Forfeiture Fund accounts for the accumulation of resources that are
    obtained through police seizure of personal and real property. Cases must go through
    litigation in district court before being awarded to the City. Funds can only be used for
    police activities.

 • Lewisville Public Improvement District (PID)
    The Lewisville Public Improvement District No.1 (PID) is a designated geographic area
    comprised of 312.4 acres of land in the Waters’ Ridge Business Park. This fund accounts
    for resources raised for infrastructure improvements funded through a special assessment of
    the ad valorem tax.

 • Municipal Court Security and Technology Funds
    The Municipal Court Security and Technology Funds have revenues from specific fees
    attached to fines and must be used for these two purposes. The Security Fund pays for the
    cost of a security guard (weapons check) at each court session, part of the bailiff position,
    and occasionally buys special equipment. The Technology Fund is being accumulated to
    offset replacement costs of a new court software system and other potential technology
    enhancements.

 • Law Enforcement Officer Standards and Education Fund
    This fund accounts for grant revenue received from the Comptroller’s Office exclusively
    for the training of police officers. Uses can include materials, classes, registration costs,
    etc.

 • Fire /Police Department Training Fund
    This fund was established in FY 2002/03 to allocate revenue from training tower rentals to
    ongoing maintenance of the facility.

 • Records Management Fund
    This fund is used to account for expenditures related to archiving birth and death records.




Internal Service Funds
 • Vehicle and Equipment Replacement Fund
    This fund is used to manage the purchase of City vehicles in a manner that does not create
    the burden of high expenditures during any single year. Departments provide annual lease

                                               91
   payments to the fund based on the number and types of vehicles, the average life
   expectancy, and the projected replacement cost of the vehicles. Vehicles are then replaced
   on a schedule in order to maintain a safe fleet of City vehicles for public service.

 • Internal Services Fund
   The Internal Services Fund is a proprietary fund that budgets citywide maintenance
   services. A proprietary fund operates like a business and is self-supporting. The Internal
   Services fund was established in 1990 to budget revenue and expenses for a warehouse
   activity. The vehicle maintenance operation was added in 1993.

 • Health Fund
   The Health Fund is an internal fund, which receives revenue from premium charges to the
   departments and employee contributions for dependent coverage. Expenses include claims
   payments, administrative costs, and reinsurance premiums for the Health and Dental
   programs.

 • Insurance Risk Fund
   The Insurance Risk Fund is an internal fund, which receives revenue from premium
   charges to the departments. Expenses include claim payments, administrative costs, and
   reinsurance premiums for Workers Compensation, Unemployment, and Liability/Property
   Casualty programs.




Capital Improvement Funds
 • Capital Improvements Fund
   The Capital Improvement Fund derives its revenue from bond sales and cash transfers from
   operating funds. These revenues pay for capital projects such as roadway resurfacing, new
   roadway construction, water and sewer line replacement, park improvements, building
   construction and technology improvements




                                            92
Summary of All Funds
                                   Major Operating Funds                                               Other Operating Funds
                                                                                                                                                       Law Enf
                                   General       Utility       GO Debt         Hotel /             4B Sales                               Waters          Ofc
                                    Fund          Fund          Service       Motel Tax Recreation   Tax          TIRZ       Grants       Ridge        Standards

BEGINNING FUND BALANCE            24,039,597 13,199,478        1,371,204      1,080,400     111,966   6,761,451   147,338     250,473      167,998        11,965


REVENUES
Taxes                             40,957,962               -   7,370,771      1,376,459           -   4,401,382   451,019             -     15,191             -
Licenses & Permits                 1,474,171               -              -             -         -           -          -            -            -           -
Charges for Services               4,361,226      214,001                 -             -         -           -          -            -            -           -
Recreation Fees                    1,121,629               -              -             -   297,961    178,290           -            -            -           -
Fines & Forfeitures                2,794,987               -              -             -         -           -          -            -            -           -
Transfers In/Miscellaneous         3,805,168      655,055         61,704           75,000     7,023    166,810      6,630       91,974       1,000          538
Intergovernmental Revenue                    -             -              -             -         -           -          -    747,653              -      10,000
Water Sales                                  - 13,790,288                 -             -         -           -          -            -            -           -
Sewer Sales                                  -   8,954,610                -             -         -           -          -            -            -           -
Capital Recovery                             -    779,185                 -             -         -           -          -            -            -           -
Bonds                                        -             -              -             -         -           -          -            -            -           -
Escrows                                      -             -              -             -         -           -          -            -            -           -
Total                             54,515,143 24,393,139        7,432,475      1,451,459     304,984   4,746,482   457,649     839,627       16,191        10,538

Total Resources                   78,554,740 37,592,617        8,803,679      2,531,859     416,950 11,507,933    604,987    1,090,100     184,189        22,503



EXPENDITURES
Non-Departmental                   1,012,993     2,988,599                -             -         -           -          -            -            -           -
Mayor / Council                      78,961                -              -             -         -           -          -            -            -           -
City Manager                       1,222,542               -              -             -         -     35,000     80,000             -     19,800             -
Public Records                      325,471                -              -             -         -           -          -            -            -           -
Legal                               568,489                -              -             -         -           -          -            -            -           -
Police Department                 16,013,364               -              -             -         -           -          -    218,332              -      19,497
Fire Department                   13,071,767               -              -             -         -           -          -            -            -           -
Public Services                    6,274,075 12,489,049                   -             -         -           -          -            -            -           -
Parks & Leisure Services           6,182,668               -              -             -   297,961   1,304,159          -            -            -           -
Community Development              4,746,185      106,487                 -             -         -           -          -    613,348              -           -
Finance                            1,165,019      785,627                 -             -         -           -          -            -            -           -
Human Resources                     676,191                -              -             -         -           -          -            -            -           -
Community Relations & Tourism       456,333                -              -   1,277,596           -           -          -            -            -           -
Information Technology Services    1,797,583               -              -             -         -           -          -            -            -           -
Municipal Court                     923,502                -              -             -         -           -          -            -            -           -
Miscellaneous/Other                          -             -              -             -         -           -          -            -            -           -
Debt Service                                 -   8,023,377     7,643,672                -         -   1,672,381          -            -            -           -
Debt Service Reserve                         -             -              -             -         -           -          -            -            -           -
Total                             54,515,143 24,393,139        7,643,672      1,277,596     297,961   3,011,540    80,000     831,680       19,800        19,497

Curr. Rev - Curr. Expend                     -             -    -211,197        173,863       7,023   1,734,942   377,649       7,947       -3,609        -8,959




One-Time Expenditures               747,544                -              -             -         -           -          -            -            -           -
Transfers Out                      2,778,947     3,000,000                -             -         -   7,295,000          -            -            -           -



ENDING FUND BALANCE               20,513,106 10,199,478        1,160,007      1,254,263     118,989   1,201,393   524,987     258,420      164,389         3,006

OPERATING RESERVE                  8,177,271     3,658,971                -             -         -    451,731           -            -            -           -

EXCESS RESERVE                    12,335,835     6,540,507     1,160,007      1,254,263     118,989    749,662    524,987     258,420      164,389         3,006

                                                                              93
Summary of All Funds
           Other Operating Funds                                                         Internal Service Funds
                                   Fire /                                                             Veh                    INTERNAL         Capital
 Court     Court    Records        Police      Police    OPERATING Insurance          Internal        Equip                  SERVICES       Improvement
Security Technology Mgmt          Training   Forfeitures   TOTAL      Risk            Services         Repl       Health Ins   TOTAL          Projects

  82,378   301,732     7,775        21,417     73,281     47,628,453    7,268,067       67,998       4,673,622    3,037,735   15,047,422       69,321,385




       -         -            -          -          -     54,572,784              -              -            -           -             -               -
       -         -            -          -          -      1,474,171              -              -            -           -             -               -
  60,000         -            -     12,000          -      4,647,227    2,166,537       29,432       1,411,605    1,564,139    5,171,713                -
       -         -            -          -          -      1,597,880              -              -            -           -             -               -
       -    78,955            -          -          -      2,873,942              -              -            -           -             -               -
   2,600     7,500            -      1,022      5,500      4,887,524              -    466,199        650,353     3,840,957    4,957,509      13,073,947
       -         -            -          -          -        757,653              -              -            -           -             -               -
       -         -            -          -          -     13,790,288              -              -            -           -             -               -
       -         -            -          -          -      8,954,610              -              -            -           -             -               -
       -         -            -          -          -        779,185              -              -            -           -             -               -
       -         -            -          -          -              -              -              -            -           -             -               -
       -         -            -          -          -              -              -              -            -           -             -               -
  62,600    86,455            -     13,022      5,500     94,335,264    2,166,537      495,631       2,061,958    5,405,096   10,129,222      13,073,947

 144,978   388,187     7,775        34,439     78,781    141,963,717    9,434,604      563,629       6,735,580    8,442,831   25,176,644       82,395,332




       -         -            -          -          -      4,001,592              -              -            -           -             -               -
       -         -            -          -          -         78,961              -              -            -           -             -               -
       -         -            -          -          -      1,357,342              -              -            -           -             -      5,058,876
       -         -     7,775             -          -        333,246              -              -            -           -             -               -
       -         -            -          -          -        568,489              -              -            -           -             -               -
       -         -            -      1,000     10,000     16,262,193              -              -            -           -             -        581,888
       -         -            -     23,200          -     13,094,967              -              -            -           -             -         96,661
       -         -            -          -          -     18,763,124              -    495,631                -           -      495,631      27,998,321
       -         -            -          -          -      7,784,788              -              -            -           -             -      6,956,952
       -         -            -          -          -      5,466,020              -              -            -           -             -     31,877,512
       -         -            -          -          -      1,950,646              -              -            -           -             -        215,317
       -         -            -          -          -        676,191    2,009,886                -            -   5,702,553    7,712,439                -
       -         -            -          -          -      1,733,929              -              -            -           -             -               -
       -         -            -          -          -      1,797,583              -              -            -           -             -      1,107,930
  40,605   120,118            -          -          -      1,084,225              -              -            -           -             -               -
       -         -            -          -          -              -              -              -            -           -             -               -
       -         -            -          -          -     17,339,430              -              -            -           -             -               -
       -         -            -          -          -              -              -              -            -           -             -               -
  40,605   120,118     7,775        24,200     10,000     92,292,726    2,009,886      495,631                -   5,702,553    8,208,070      73,893,457

  21,995   -33,663    -7,775       -11,178     -4,500      2,042,538        156,651              -   2,061,958     -297,457    1,921,152      -60,819,510




       -         -            -          -          -        747,544              -              -   2,932,263            -    2,932,263                -
  35,607         -            -          -          -     13,109,554              -              -            -           -             -               -



  68,766   268,069            -     10,239     68,781     35,813,893    7,424,718       67,998       3,803,317    2,740,278   14,036,311        8,501,874

       -         -            -          -          -     12,287,973              -              -            -           -             -                 -

  68,766   268,069            -     10,239     68,781     23,525,920    7,424,718       67,998       3,803,317    2,740,278   14,036,311        8,501,874

                                                                       94
General Fund                                                                                                              Fund: (101)
Fund Summary                                                                                                    FY 06-07 Budget

The General Fund is the City’s largest and primary operating fund.

It is used to account for all financial resources traditionally associated with City government, except those required to
be accounted for in another fund. The General Fund accounts for basic City services such as police, fire, street
maintenance, and parks and leisure services. The three primary sources of revenue for this fund are sales tax, property
tax, and other taxes.

                                                 2003-2004             2004-2005        2005-2006        2005-2006             2006-2007
                                                    Actual                Actual           Budget          Revised              Adopted

Beginning Fund Balance                           16,083,311            18,113,914       17,319,717        19,884,072            24,039,597

Revenues
     Taxes                                       37,947,900            39,050,804       39,410,742       40,913,617            40,957,962
     Licenses & Permits                           1,632,628             1,578,862        1,349,696        1,902,606             1,474,171
     Charges For Services                         3,940,810             4,140,092        4,086,375        4,420,406             4,361,226
     Recreation                                    989,533              1,031,535         986,716         1,097,534             1,121,629
     Fines & Forfeitures                          2,488,340             2,686,299        2,786,452        2,777,205             2,794,987
     Transfers In / Miscellaneous                 2,893,409             3,343,553        3,379,208        7,390,796             3,805,168
     Total Revenues                              49,892,619            51,831,144       51,999,189       58,502,164            54,515,143

     Total Resources                             65,975,930            69,945,058       69,318,906       78,386,236            78,554,740

Expenditures
     Non-Departmental                              749,659              1,187,171         825,097         2,374,909             1,012,993
     Mayor & Council                                53,214                68,563           74,961           72,111                78,961
     Administration                               1,197,232             1,397,927        1,454,866        1,458,753             1,222,542
     Public Records                                380,444               327,313          318,805          315,167               325,471
     Legal                                         417,949               498,252          553,736          537,756               568,489
     Police Department                           13,509,946            14,141,091       15,244,276       15,083,458            16,013,364
     Fire Department                             10,879,189            11,579,289       12,477,967       12,477,256            13,071,767
     Public Services                              5,860,208             6,335,603        6,411,255        6,381,820             6,274,075
     Parks & Leisure Services                     5,463,104             5,377,266        5,838,058        5,778,657             6,182,668
     Community Development                        4,106,692             4,338,652        4,549,578        4,528,759             4,746,185
     Finance                                       977,799              1,065,993        1,106,461        1,071,375             1,165,019
     Human Resources                               575,955               612,559          652,525          651,449               676,191
     Community Relations/Tourism                              -                     -                -                -          456,333
     Information Technology                       1,368,004             1,563,069        1,655,352        1,622,422             1,797,583
     Municipal Court                               777,222               790,239          836,252          821,734               923,502
     Total Expenditures                          46,316,616            49,282,987       51,999,189       53,175,626            54,515,143

     Curr. Rev - Curr. Expend                     3,576,003             2,548,158                    -    5,326,539                         -




     Transfers Out                                1,545,400              778,000          534,241          534,241              2,778,947
     One-Time Expenditures                                    -                     -     636,773          636,773               747,544



Ending Fund Balance                               18,113,914            19,884,072       16,148,703       24,039,597            20,513,106

Operating Reserve                                             -                     -     7,799,878        7,976,344             8,177,271

Excess Reserve                                    18,113,914            19,884,072        8,348,825       16,063,253            12,335,834




                                                                  95
General Fund                                                                                                                                            Fund: (101)
Revenue Detail
                                               2003-2004     2004-2005    2005-2006     2005-2006        2006-2007  Adopted
                                                  Actual        Actual      Budget           Revised     Proposed vs Forecast     Comments

Taxes                                          37,947,900    39,050,804   39,410,742        40,913,617   40,957,962   1,547,220

 Property Tax (O&M) (311.01)                    15,708,217   16,248,255   17,027,578        17,343,020   17,561,115    533,537    Estimate As Of April 2006 Based On Current
                                                                                                                                  Revenue Received And Prior Year Receipt
                                                                                                                                  Patterns For Additional Revenue Yet To
                                                                                                                                  Receive

 Delinquent Property Taxes (311.10)               260,659       229,738      135,722          219,402       220,000      84,278   3 Year History With Emphasis On Current
                                                                                                                                  Year Estimate

 Penalty & Interest on Property Tax (311.20)      140,257       172,882      141,229          175,137       160,000      18,771   3 Year Average

 Electric Franchise - CoServ (312.01)             101,814       116,638      114,398          112,647       108,484     (5,914)   3 Year Average

 Electric Franchise - Texas/New Mexico           2,654,823    2,773,078    2,838,940         2,614,352    2,809,140    (29,800)   2 Quarterly Payments + Ly 2 Quarters
 Power (312.02)

 Electric Franchise - TXU (312.03)                       -            -            -          299,173        80,000      80,000   Subtracted Out Two One Time Payments And
                                                                                                                                  Estimated 80,000 For Full Year Of Monthly
                                                                                                                                  Payments Due To The 80,000 Received For
                                                                                                                                  The 2005 Year.

 Natural Gas Franchise - Atmos Energy             503,841       560,186      531,729          601,964       631,000      99,271   2 Quarters Actual Added To 2004 2 Quarters
 (312.10)                                                                                                                         Remaining

 Fiber Optics Franchise - AT&T (312.21)            10,200        10,200       10,200            10,200       10,200           -   3 Year Avg One Payment Annually.

 Cable TV Franchise - Comcast (312.30)            409,708       472,421      429,888          473,081       430,000        112    2 Actual Quarters Added To 2004 Remaining
                                                                                                                                  2 Quarters - May Estimate = $473,081;
                                                                                                                                  Estimated Decrease Due To Competition With
                                                                                                                                  Verizon

 Cable TV Franchise - Verizon (312.35)                   -            -            -             7,063       28,000      28,000   New Cable Franchise From Re-estimate

 Utility Fund Payment In Lieu of Taxes            431,771       449,045      423,382          463,121       443,107      19,725   Based On Water And Sewer Projections
 (312.40)                                                                                                                         Using Normalized Year

 Sales Tax (313.01)                             16,711,201   17,000,576   16,816,907        17,692,110   17,605,530    788,623     Estimated Based On Slightly Lower Projection
                                                                                                                                  Than 05-06 Re-estimate Due To New
                                                                                                                                  Competition. Based On Current Ytd Plus Low
                                                                                                                                  In Last Five Years For Remaining Months

 Sales Tax - Mixed Beverges (313.10)              259,264       283,573      278,804          276,776       273,204     (5,600)   3 Year Average

 Telephone Franchise - AT&T (314.01)               46,677        46,635      661,965            71,333       54,882   (607,083)   3 Year Average Using Ytd

 Telephone Franchise - Logix                       26,708        35,672            -            24,099       30,000      30,000   3 Year Average
 Communications (314.22)

 Telephone Franchise - Mci Worldcom                 6,157        15,562            -             7,158       10,000      10,000   3 Year History
 (314.23)

 Telephone Franchise - Verizon (314.34)           539,760       474,031            -          450,000       432,000    432,000    2 Quarters This Year And 2 Quarters Last
                                                                                                                                  Year Current May Estimate Is $450,000 -
                                                                                                                                  Trend = Decreases Annually.

 Telephone Franchise - Time Warner                  4,064         5,127            -             4,638        5,000       5,000   3 Year Average
 Telecom (314.41)

 Telephone Franchise - Focal                        4,925         5,428            -             4,011        5,000       5,000   3 Year Average
 Communications (314.42)

 Telephone Franchise - Comcast Cable               21,253        23,520            -            25,000       24,000      24,000   3 Year Average
 Comminicati (314.45)

 Telephone Franchise - Mcleod Usa (314.56)          4,093         2,091            -              972         2,000       2,000   3 Year Avg Trend = Decreasing Annually

 Telephone Franchise - Birch/ Ionex Telecom         8,107         3,319            -             1,727        1,500       1,500   Trend = Decrease
 (314.57)

 Telephone Franchise - Ernest                         765         1,142            -              809         1,000       1,000   3 Year Average
 Communications,inc (314.59)

 Telephone Franchise - Trinsic Comm (z-tel)         1,097         2,205            -             1,013        1,600       1,600   3 Year Average
 (314.65)




                                                                                       96
                                              2003-2004        2004-2005     2005-2006         2005-2006        2006-2007  Adopted
                                                 Actual           Actual        Budget              Revised     Proposed vs Forecast          Comments

 Telephone Franchise - Grande Comm                12,748           12,933                 -           11,548        12,800       12,800       3 Year Average
 (advantex) (314.66)

 Telephone Franchise - Xo Management Svc            2,918            9,721                -           10,091        10,000       10,000       2 Year Average
 (314.72)

 Telephone Franchise - Randy White                   370             2,420                -             1,445         1,500        1,500      2 Year History
 Telecom. (314.73)

 Telephone Franchise - Granite (314.76)              961             3,733                -             5,447         4,500        4,500      1 Year History

 Telephone Franchise - Ama/techtel                         -         4,110                -             2,865         2,400        2,400      1 1/2 Year History
 Communication (314.86)


 Total Taxes                                  37,947,900       39,050,804    39,410,742        40,913,617       40,957,962    1,547,220


Licenses & Permits                              1,632,628        1,578,862     1,349,696           1,902,606      1,474,171     124,475

 Licenses (321.10)                               169,881          154,472       182,250               70,408        75,000    (107,250)       Cd Estimate; Decrease Based On Moving
                                                                                                                                              Some Of The Licenses To The Health Services
                                                                                                                                              Account (323.12); Estimate Decreased From
                                                                                                                                              Re-estimate Due To April And May Actuals

 Building Permits (322.01)                       330,205          291,893       156,993              328,069       212,068       55,075       70% Of Cd Estimated Building Activity

 Electric Permits (322.02)                        70,836           69,877        41,940               68,000        39,131       (2,809)      Based On Building Permit Activity
                                                                                                                                              Anticipated X 70% Of Cd Estimate

 Sign Permits (322.03)                            34,785           26,492        29,124               32,331        30,985         1,861      3 Year Average

 Garage Sale Permits (322.04)                       3,470            3,120         3,000                3,106         3,000               -   3 Year Average

 Alarm Permits (322.05)                          164,080          148,055       147,564              241,826       152,496         4,932      Used Last Fiscal Year Actual + 3%. 05-06 Is
                                                                                                                                              So High Due To Catch Up Payments Being
                                                                                                                                              Made; Estimate Only $145,000 Annually As
                                                                                                                                              An On-going Revenue Stream

 Plumbing Permits (322.06)                        73,948           66,705        41,940               75,000        39,131       (2,809)      70% Of Cd Estimated Building Activity

 Mechanical/HVAC Permits (322.07)                 61,618           54,792        41,940               60,000        39,131       (2,809)      70% Of Estimated Cd Building Activity

 Fence Permits (322.08)                             8,026            7,634         7,243              10,867          8,071         828       3 Year Average

 Zoning Permits (322.09)                         130,154           97,101        70,000               68,840        71,915         1,915      April Projection

 Food Handlers Permits (322.10)                   58,595           41,883        68,155               62,151        62,405       (5,750)      Cd Estimate

 Off-Premise Alcohol Sales Permits (322.11)                -         1,740         3,000                1,600         1,000      (2,000)      Conservative Estimate Based On History

 Fire Prevention Permits (322.12)                          -       13,025                 -           50,000        47,833       47,833       Projected Using Actuals Through June 23

 Plan Check Fees (323.01)                        164,286          148,796        78,496              188,618       106,034       27,538       50% Of Building Permits

 Engineering Inspection Fees (323.02)            210,614          156,379       213,345              313,000       185,335      (28,010)      70% Of Estimated Community Development
                                                                                                                                              Building Activity

 Fire Occupancy Inspection Fees (323.03)         134,425          141,500       186,000               68,406       140,000      (46,000)      Based On 2004 And 2005 Actuals

 After Hours Inspections Fees (323.04)              7,803          12,128        12,500                 3,256         5,000      (7,500)      Community Development Estimate

 Abandoned Vehicle Notification Fees                9,903          10,860        10,106                 9,005       10,295          189       3 Year History
 (323.07)

 Multi-Family Unit Inspection Permit Fees                  -       76,875        56,100              115,683       117,841       61,741        Combined Community Development Estimate
 (323.11)                                                                                                                                     ($120,000) With Projection For The
                                                                                                                                              Remainder Of The Fiscal Year.

 Health Service Fees (323.12)                              -       55,537                 -          132,440       127,500      127,500       Based On Community Development Estimate
                                                                                                                                              And Using Actuals For The One Year Worth
                                                                                                                                              Of Data We Have.


 Total Licenses & Permits                      1,632,628        1,578,862     1,349,696            1,902,606     1,474,171     124,475


Charges For Services                            3,940,810        4,140,092     4,086,375           4,420,406      4,361,226     274,851

 Credit Card Convenience Fees (340.11)              1,272            1,851         2,407                2,197         2,500          93       2006 Estimate Increased Slightly Due To
                                                                                                                                              Growth In Use.

 Public/Semi-Public Pool Operation Class            2,485            2,220                -             2,320         2,390        2,390      3 Year Average
 Fees (340.12)



                                                                                              97
                                                2003-2004        2004-2005       2005-2006        2005-2006           2006-2007  Adopted
                                                   Actual           Actual         Budget              Revised        Proposed vs Forecast          Comments

  (351.01)                                          15,266                   -               -                    -               -             -

 Garbage Collection Revenues (351.02)              450,047          779,195         710,654             947,560          874,793       164,139      Minor Growth Expected Over The 05-06
                                                                                                                                                    Budget Amount

 Recycling Revenue (351.03)                                  -        1,401                  -              911             528            528      Minimal Revenue Anticipated

 Landfill Host Fee - TWM (351.04)                 1,623,417       1,322,151       1,295,504            1,400,000       1,345,000         49,496     Growth Is Anticipated To Level Off

 Landfill Host Fee - BFI (351.05)                  496,713          554,602         634,068             500,000          500,000      (134,068)     No Growth Anticipated

 Maps / Publications (352.01)                         3,552           6,950           5,200                5,724           5,500           300      Community Development Estimate

 Traffic Signal Repair in Other Jurisdictions       66,744           66,056          67,599              44,400           44,400       (23,199)     Current Contract, No Changes Anticipated
 (352.02)

 Weed & Debris Fines (352.03)                       18,374           34,321          15,000              27,000           26,567         11,567     3 Year Average

 Birth & Death Certificate Fees (352.05)            34,628           38,708          39,362              52,248           53,009         13,647      Fee Increase In 05-06, Included In The
                                                                                                                                                    Projection For Entire Year In 06-07; May Re-
                                                                                                                                                    estimate = $52,248

 Animal Control Fees (352.06)                       38,157           44,720          44,000              39,466           46,000          2,000     Based On 3 Year Average Without Proposed
                                                                                                                                                    Fee Increase

 Off-Premise Alcohol Sales Permit                            -       13,230           3,000              10,713            3,250           250      Conservative Estimate Based On History And
 Processing Fee (352.09)                                                                                                                            Weighed Against Remaining Businesses

 Mixed Beverage Permit Processing Fee                        -        7,400           4,000                5,600           4,200           200      Conservative Estimate Based On Current
 (352.10)                                                                                                                                           History And Weighed Against Remaining
                                                                                                                                                    Businesses

 Records Management Fees (352.11)                            -               -        7,018                6,497           6,713          (305)     Projected Using June 23 Actual

 Finger Printing Fees (353.01)                      15,070           17,686          15,268              20,241           17,736          2,468     3 Year Average

 Police/Fire Reports Fees (353.02)                    5,046            811             500                  681             720            220      2 Year Average

 Ambulance Transport Fees (353.05)                 735,235          803,774         821,545             918,925          940,000       118,455      Using April Projection For Year End 05-06

 Ambulance & Fire Contracts with Other              53,574           58,383          51,389              51,389           54,448          3,059     Current Contract
 Jurisdictions (353.06)

 Police Contract with Castle Hills (353.07)         65,940           50,206          65,940              53,000           91,400         25,460     Proposed Contract Amount

 Court - Court Cost Fees (353.08)                   95,339          100,012         112,555              98,100           98,524       (14,031)     3 Year Average Through June 23

 Fire/EMS Contract with Castle Hills (353.09)       78,911          116,858          78,911             120,980          134,124         55,213     Proposed Contract Amount

 County Library Allotment (354.01)                 141,041          119,492         112,455             112,455          109,424        (3,031)     Based On Denton County Proposed Budget

  (374.05)                                                   -          65                   -                    -               -             -


 Total Charges For Services                      3,940,810       4,140,092       4,086,375            4,420,406       4,361,226       274,851


Recreation                                         989,533        1,031,535         986,716           1,097,534        1,121,629       134,913

 Campground - Laundry Fees (362.01)                   3,783           4,199           3,264                4,608           4,187           923      3 Year Average

 Recreation Center Usage Fees (362.02)              76,829           72,719          45,084              73,207           86,314         41,230      Without Fee Increase - Averaged Last 3
                                                                                                                                                    Months Actual For Last 3 Years And Added
                                                                                                                                                    That To The First 9 Months Actual (through
                                                                                                                                                    June 23)

 Swimming Pools (362.03)                            21,605             102                   -                    -               -             -   Now In 4b Fund

 Lake Park Athletic Fields Fees (362.04)              2,310           1,710           1,000                1,728           1,833           833      3 Year Average

 Facility & Pavilion Rental Fees (362.05)           34,235           48,783          57,000              52,095           53,175        (3,825)     April Projection Based On Current History

 Lake Park Picnic Area Rentals (362.06)               3,675           4,788           4,230                4,002           3,961          (269)     3 Year Average

 Senior Center Meeting Room Rentals                 11,069            8,625           6,650                8,121           8,560          1,910     Actual Plus Prior Year 3 Mos.
 (362.07)

 Campground Usage Fees (362.08)                    131,231          138,472         137,000             157,093          154,579         17,579     Based On Limited Revenue This Year
                                                                                                                                                    Combined With Actuals For Prior Years

 Lake Park & Tower Bay Entrance Fees               203,216          212,118         216,157             241,713          257,738         41,581     Based On Limited Revenue This Year
 (362.09)                                                                                                                                           Combined With Prior Years Actuals




                                                                                                 98
                                              2003-2004        2004-2005       2005-2006        2005-2006           2006-2007  Adopted
                                                 Actual           Actual         Budget              Revised        Proposed vs Forecast          Comments

 Adult & Youth Athletic Program Fees              42,876           42,029          50,000              45,340           42,301       (7,699)      3 Year Average
 (362.10)

 City Property Leasing Revenue (362.11)             5,387          10,518                  -           28,000                   -             -

 Concessionaire - Lake Park Golf Course          140,616          144,686         127,420             136,107          152,252        24,832      2 Quarters Actual Added To 2 Quarters Last
 (363.01)                                                                                                                                         Year

 Concessionaire - Sneaky Pete's (363.02)          72,287          100,421          79,400              90,410          101,656        22,256      Actual Added To The Average Of 2004 And
                                                                                                                                                  2005 Remaining Months

 Concessionaire - Eagle Point Marina             102,032          111,818         110,426             110,000          112,957         2,531      2 Quarters Actual Added To The Average Of
 (363.03)                                                                                                                                         2004 And 2005 Remaining Months

 Concessionaire - Fishing Barge (363.04)            7,967           3,707           6,000                4,029           4,948       (1,052)      Actual Added To The Average Of 2005 And
                                                                                                                                                  2004 Remaining Months

 Concessionaire - The Slalom Shop (363.05)       129,561          125,793         142,325             140,000          136,049       (6,276)      Actuals Added To The Average Of 2004 And
                                                                                                                                                  2005 Remaining Months; Ytd Is $27,000
                                                                                                                                                  Higher Than Last Year Ytd

 Concessionaire - Danny Wilson Ent.                  803             996             710                 1,073           1,119          409       Actual Added To The Average Of 2004 And
 (363.06)                                                                                                                                         2005 Remaining Months

  (363.09)                                            51              53              50                    8                   -       (50)      Uncertain Revenue Stream


 Total Recreation                               989,533        1,031,535         986,716            1,097,534       1,121,629       134,913


Fines & Forfeitures                            2,488,340        2,686,299       2,786,452           2,777,205        2,794,987         8,535

 Court - Fines (381.01)                         1,526,729       1,543,877       1,653,180            1,606,219       1,620,000      (33,180)      May Estimate = $1,606,219; Increased
                                                                                                                                                  Slightly Due To Resolution Of Staffing Issues

 Court - Warrants/Other (381.02)                 803,063          946,921         912,624             960,000          960,000        47,376      Used May Estimate Based On 3 Year Average

 Court - Child Safety Fees (381.03)               28,973           22,320          25,013              17,316           16,000       (9,013)      Trend Is Decreasing Annually - Projection
                                                                                                                                                  Based On Actuals Through June 23

 Court - Time Payment Fees (381.04)               31,067           30,088          29,190              34,034           34,034         4,844      Based On One Year Actuals And The May
                                                                                                                                                  Estimate

 Court - Teen Court Fees (381.05)                 21,909           16,024          17,254              16,963           17,692          438       Based On Actuals Through June 23

 Library Fines (381.06)                           54,931           57,572          62,524              49,360           53,994       (8,530)      3 Year Average

 City Auction Revenues (381.07)                   21,668            2,905                  -             4,189           3,000         3,000      Base Amount Used - Unknown Each Year

 Court - County Child Safety Fee (381.08)                  -       66,592          86,667              86,667           86,667                -   Will Not Receive Full Year Until November.
                                                                                                                                                  Using Same Estimate As Last Year Until
                                                                                                                                                  Accuracy Of That Estimate Is Confirmed.

 Court - Judicial Support Fee (381.09)                     -               -               -             2,458           3,600         3,600      New Fee Implemented In 05-06; Projection
                                                                                                                                                  Based On Actuals Received So Far To Date


 Total Fines & Forfeitures                     2,488,340       2,686,299       2,786,452            2,777,205       2,794,987         8,535


Transfers In / Miscellaneous                   2,893,409        3,343,553       3,379,208           7,390,796        3,805,168      425,960

 Interest (391.01)                               191,441          397,110         308,765             527,812          850,000       541,235      Based On 4.25% On $20m Fund Balance

 Discounts Taken for Early Payment (392.01)         1,217           1,209            600                 1,592           1,335          735       3 Year Average

 Cash Short / Over (392.02)                          885          (4,557)            500                  586                   -      (500)      Uncertain Revenue Source

 Interlocal SRO Agreement Fees (392.03)          107,401          111,087         111,350             113,170          117,713         6,363      Current Agreement With Lisd

 Project Engineer Allocation (392.04)                      -               -      133,014                       -      137,004         3,990      3% Increase

 Public Safety Radio Service Contracts            67,911           75,762         108,122              82,704          100,572       (7,550)      Based On Increse In Radio Contract Amounts
 (392.05)

 Vandalization Restitution (392.06)                        -         790                   -             1,274                  -             -   Uncertain Revenue Source

 4B Sales Tax Fund Admin Allocation               16,380           17,035          93,743              93,743           35,000      (58,743)      Based On 4b Plan; Decreased To Only Cover
 (392.07)                                                                                                                                         Legal/admin Fees

 DOJ Bulletproof Vest Reimbursement                 4,543                  -               -           11,400            2,152         2,152      Per Police Department Estimate
 (392.09)

 Jail Phone Commission (392.10)                            -        1,000                  -             5,041           7,181         7,181      Based On 05-06 Monthly Amounts Received




                                                                                               99
                                             2003-2004        2004-2005        2005-2006          2005-2006           2006-2007  Adopted
                                                Actual           Actual           Budget               Revised        Proposed vs Forecast             Comments

  Fair Market Value on Investment (392.80)      (19,626)         (42,633)                   -                     -                -               -

  Other Services & Charges (392.90)                       -         5,072                   -              5,522            4,854           4,854      Includes County Fire Calls And School
                                                                                                                                                       Crossing Guard Payments From Lisd - Based
                                                                                                                                                       On 1 Year Data

  Other Miscellaneous Revenue (392.99)          199,043          371,075           82,070              4,065,381          60,214         (21,856)      Includes Door-to-door Solicitation Sales
                                                                                                                                                       Permits, Itinerate Merchants, Library
                                                                                                                                                       Printing/copying Cost Estimate Based On 3
                                                                                                                                                       Year Average Excluding One- Time Entries.

  Waters Ridge PID Fund Admin Allocation           3,254            1,855            1,560                 1,560            1,560                  -   From Pid
  (398.01)

  Indirect Cost Reimbursement (398.03)         2,289,592        2,375,185        2,446,441             2,446,441        2,451,976           5,535      3% Increase - Then Decreased 67,858 For
                                                                                                                                                       Storm Water Position Moved To Utility Fund

  Court Security Fund Transfer In (398.04)       31,368           33,563           34,570                34,570           35,607            1,037      3% Increase

  Project Manager Allocation (398.05)                     -                -       58,473                         -                -     (58,473)      Eliminated Due To No Longer Funding A
                                                                                                                                                       Capital Projects Manager Position In Fy 2006-
                                                                                                                                                       07.


  Total Transfers In / Miscellaneous          2,893,409        3,343,553        3,379,208             7,390,796        3,805,168        425,960




Total Revenues                               49,892,619       51,831,144       51,999,189         58,502,164          54,515,143       2,515,954




                                                                                                100
Water & Sewer Fund                                                                                                        Fund: (402)
Fund Summary                                                                                                    FY 06-07 Budget

The Utility Fund accounts for the City’s water and wastewater utility operations. The utility fund is a proprietary fund
that operates like a business and is self-sufficient. This means that the cost of providing services to citizens is
financed or recovered through user fees. Water and Sewer sales comprise 92 percent of the fund’s total revenue.

                                                2003-2004              2004-2005        2005-2006        2005-2006             2006-2007
                                                   Actual                 Actual           Budget          Revised              Adopted

Beginning Fund Balance                          12,457,031             11,350,269       11,925,951        13,040,665            13,199,478

Revenues
     Water Sales                                12,733,504             13,627,773       13,286,075       14,256,081            13,790,288
     Sewer Sales                                 8,551,526              8,526,391        8,649,869        8,900,000             8,586,597
     Charges for Services                         219,409                233,606          222,811          228,433               214,001
     Wholesale Sewer Sales                        189,362                288,866          286,000          368,013               368,013
     Capital Recovery                            1,139,140              1,284,816        1,545,314        1,500,000              779,185
     Miscellaneous & Other                        600,112                289,872          257,468          340,566               573,839
     Transfers In                                            -                      -      78,851                     -           81,216
     Total Revenues                             23,433,054             24,251,324       24,326,388       25,593,094            24,393,139

     Total Resources                            35,890,085             35,601,593       36,252,339       38,633,759            37,592,617

Expenditures
     Non-Departmental                            2,824,899              2,911,599        3,257,631        3,386,492             2,988,599
     Public Services                            10,183,184             10,546,965       11,263,206       11,527,319            12,489,049
     Community Development                         96,203                 97,816          105,032          102,377               106,487
     Finance                                      855,657                834,718          943,843          761,417               785,627
     Debt Service                                8,907,915              8,767,056        8,756,676        8,756,676             8,023,377
     Debt Service Reserve                         110,933                (597,225)                   -                -                     -
     Total Expenditures                         22,978,791             22,560,928       24,326,388       24,534,281            24,393,139

     Curr. Rev - Curr. Expend                     454,263               1,690,396                    -    1,058,813                         -




     Transfers Out                               1,561,015                          -     900,000          900,000              3,000,000



Ending Fund Balance                              11,350,279             13,040,665       11,025,951       13,199,478            10,199,478

Operating Reserve                                            -                      -     3,648,958        3,680,142             3,658,971

Excess Reserve                                   11,350,279             13,040,665        7,376,993        9,519,336             6,540,507




                                                                 101
Water & Sewer Fund                                                                                                                                               Fund: (402)
Revenue Detail
                                              2004-2005     2005-2006     2006-2007          2006-2007           2007-2008  Adopted
                                                 Actual        Actual        Budget               Revised        Proposed vs Forecast       Comments

Water Sales                                   13,627,773    15,903,483    13,790,288             14,256,081      13,790,288             -

 Water Sales (347.70)                          13,627,773    15,903,483    13,790,288            14,256,081       13,790,288        -       Based On Notmal Year Consumption
                                                                                                                                            Adjusted For Current Rates


 Total Water Sales                            13,627,773    15,903,483    13,790,288         14,256,081          13,790,288         -


Sewer Sales                                     8,526,391     9,642,970     8,586,597             8,900,000        8,586,597            -

 Sewer Service Fees (348.01)                    8,526,391     9,642,970     8,586,597             8,900,000        8,586,597        -       Based On Normal Year Adjusted For Current
                                                                                                                                            Rates


 Total Sewer Sales                             8,526,391     9,642,970     8,586,597             8,900,000        8,586,597         -


Charges for Services                             233,606       265,981       214,001               228,433          214,001             -

 Credit Card Convenience Fees (340.11)            22,875        29,894        27,801                 28,323          27,801         -       One Year History Due To Growth

 Water Reconnection Fees (347.05)                 23,850        21,300        21,016                 20,687          21,016         -       3 Year Average Using June Projected For 06

 Water Sampling Fees (347.06)                     43,212        56,587        49,139                 47,289          49,139         -       41,381 Based On 3 Year Average; 49,139
                                                                                                                                            Based On 2.50 Per Sample Increase Using
                                                                                                                                            2003, 2004, 2005 Number Of Samples
                                                                                                                                            Analyzed; May Estimate Is 47,289

 Water Main Tapping Fees (347.30)                 41,199        55,915        45,369                 51,965          45,369         -       3 Year Average

 Effluent Sewer Sales (347.90)                      9,198       17,128          5,456                14,066            5,456        -       3 Year Average Using April Projected; Then
                                                                                                                                            Subtracted $8,400 For The Offset For Sewer
                                                                                                                                            Transportation Fee

 Sewer Main Tapping Fees (348.40)                   2,670         4,155         3,070                 3,955            3,070        -       3 Year Average; May Estimate = $3,955

 Industrial Waste Surcharge Fees (348.80)         90,602        81,003        62,150                 62,150          62,150         -       May Estimate


 Total Charges for Services                     233,606       265,981       214,001               228,433          214,001          -


Wholesale Sewer Sales                            288,866       372,032       368,013               368,013          368,013             -

 Wholesale Sewer Sales to Other Cities           288,866       372,032       368,013               368,013          368,013         -       3 Year Average Based On May Estimate
 (348.90)


 Total Wholesale Sewer Sales                    288,866       372,032       368,013               368,013          368,013          -


Capital Recovery                                1,284,816     1,802,700      779,185              1,500,000         779,185             -

 Capital Recovery Fees (Water) (349.70)          748,537      1,078,608      444,926               900,000          444,926         -       70% Of Community Development Estimated
                                                                                                                                            Activity

 Capital Recovery Fees (Sewer) (349.80)          536,279       724,092       334,259               600,000          334,259         -       70% Of Community Development Projected
                                                                                                                                            Activity


 Total Capital Recovery                        1,284,816     1,802,700      779,185              1,500,000         779,185          -


Miscellaneous & Other                            289,872       687,707       573,839               340,566          573,839             -

 Interest (391.01)                               270,938       617,357       552,500               325,344          552,500         -       Based On 4.25%

 Discounts Taken for Early Payment (392.01)         1,011         1,749          760                   899              760         -       3 Year Average

 Cash Short / Over (392.02)                        (795)              2                -                  2                   -     -

 Fair Market Value on Investment (392.80)         (8,902)       64,689                 -                     -                -     -

 Other Services and Charges (392.90)              16,509        (5,570)       11,526                  6,547          11,526         -       3 Year Average After Deducting Large 1 Time
                                                                                                                                            Contributions


                                                                                           102
                                         2004-2005            2005-2006            2006-2007       2006-2007             2007-2008  Adopted
                                            Actual               Actual               Budget           Revised           Proposed vs Forecast       Comments

  Other Miscellaneous Revenue (392.99)       11,110                 9,480                9,053            7,774                9,053        -       3 Year Average Using April Estimates;
                                                                                                                                                    Primarily Used For Nsf Payments


  Total Miscellaneous & Other              289,872              687,707              573,839           340,566             573,839          -


Transfers In                                              -                    -       81,216                        -       81,216             -

  Transfers In (398.01)                               -                    -           81,216                    -           81,216         -


  Total Transfers In                                  -                    -          81,216                     -          81,216          -




Total Revenues                           24,251,324           28,674,874           24,393,139      25,593,094            24,393,139         -




                                                                                                 103
Debt Service                                                                                                             Fund: (120)
Fund Summary                                                                                                   FY 06-07 Budget

The Debt Service Fund’s purpose is to provide for principal and interest payments for the City’s General Obligation
Bonds. Revenues and expenditures will vary each year in relation to the timing of issuance and the schedule of
repayments.

                                               2003-2004              2004-2005        2005-2006        2005-2006             2006-2007
                                                   Actual                Actual           Budget          Revised              Adopted

Beginning Fund Balance                          6,660,286              3,576,844        5,267,157         3,598,093            1,371,204

Revenues
     Property Taxes: Current/Real & Personal    6,699,120              6,885,542        6,856,138        7,359,866            7,229,820
     Property Taxes: Delinquent                   111,458               100,471           58,166           85,000                77,523
     Property Taxes: Penalty & Interest            62,426                79,322           63,497           68,723                63,428
     Interest                                      53,762                97,618           81,032           86,276                61,704
     Fair Market Value on Investments               3,386                 (7,408)                   -                -                    -
     Arbitrage Rebate Refund                        8,045                          -                -                -                    -
     Proceeds from Refunding Bonds                          -         10,417,754                    -                -                    -
     Premiums on Bonds Sold                                 -           (128,194)                   -                -                    -
     Total Revenues                             6,938,197             17,445,104        7,058,833        7,599,865            7,432,475

     Total Resources                           13,598,483             21,021,948       12,325,990       11,197,958            8,803,679

Expenditures
     Bond Issuance Costs                                    -            87,839                     -                -                    -
     Principal Debt Service                     7,608,634              4,846,032        9,826,754        9,826,754            7,630,172
     Interest & Agent Fees                      2,413,005              2,288,263                    -                -           13,500
     Payment to Bond Agent                                  -         10,201,721                    -                -                    -
     Total Expenditures                        10,021,639             17,423,855        9,826,754        9,826,754            7,643,672

     Curr. Rev - Curr. Expend                   (3,083,442)              21,249        (2,767,921)      (2,226,889)            (211,197)



Ending Fund Balance                              3,576,844              3,598,093        2,499,236        1,371,204            1,160,007

Operating Reserve                                           -                      -                -                -                    -

Excess Reserve                                   3,576,844              3,598,093        2,499,236        1,371,204            1,160,007




                                                                104
Hotel / Motel Tax Fund                                                                                                  Fund: (206)
Fund Summary                                                                                                  FY 06-07 Budget

The Hotel Motel Tax Fund accounts for the expenditure of revenues accumulated through a 7% charge on room
occupancy at Lewisville hotels and motels. Funds are used to promote tourism through cultural arts, visitors’ bureau
functions and special events.

                                               2003-2004              2004-2005        2005-2006       2005-2006             2006-2007
                                                   Actual                Actual          Budget          Revised              Adopted

Beginning Fund Balance                          (1,600,525)           1,283,752          650,324          755,562             1,080,400

Revenues
     Taxes                                      1,178,478             1,348,761        1,266,028        1,336,368            1,376,459
     Interest & Miscellaneous                       7,014                17,465           21,585          56,819                75,000
     Transfers In                                           -         2,500,000                    -                -                    -
     Loan Repayment                             2,475,000                          -               -                -                    -
     Total Revenues                             3,660,492              3,866,226       1,287,613        1,393,187            1,451,459

     Total Resources                            2,059,967              5,149,978       1,937,937        2,148,749            2,531,859

Expenditures
     Community Relations/Tourism                            -                      -               -                -        1,277,596
     Special Events                               203,968               276,277          200,000         203,219                         -
     Arts Promotion                               139,831               139,831          139,831         139,831                         -
     Tourism                                                -                54          749,313         725,299                         -
     Convention & Tourism Promotion               432,415             3,978,254                    -                -                    -
     Total Expenditures                           776,214              4,394,416       1,089,144        1,068,349            1,277,596

     Curr. Rev - Curr. Expend                   2,884,278              (528,190)         198,469         324,838               173,863



Ending Fund Balance                              1,283,752               755,562          848,793        1,080,400            1,254,263

Operating Reserve                                           -                      -               -                -                    -

Excess Reserve                                   1,283,752               755,562          848,793        1,080,400            1,254,263




                                                                105
Recreation Fund                                                                                                     Fund: (210)
Fund Summary                                                                                              FY 06-07 Budget

The Recreation Activity Fund accounts for revenues and expenses associated with City sponsored recreation classes
and softball, basketball, and volleyball leagues.

                                              2003-2004             2004-2005       2005-2006       2005-2006            2006-2007
                                                 Actual                Actual         Budget          Revised             Adopted

Beginning Fund Balance                          108,361               108,436         108,436          111,306              111,966

Revenues
     Recreation Activities                      301,047               300,836         237,000         294,000              297,961
     Interest & Miscellaneous                     9,837                 4,382           4,965           5,557                7,023
     Total Revenues                             310,884               305,218         241,965         299,557              304,984

     Total Resources                            419,245               413,654         350,401         410,864              416,950

Expenditures
     Parks & Leisure Services                   310,809               302,348         226,789         298,898              297,961
     Total Expenditures                         310,809               302,348         226,789         298,898              297,961

     Curr. Rev - Curr. Expend                       75                  2,870          15,176            659                 7,023



Ending Fund Balance                              108,436               111,306         123,612         111,966              118,989

Operating Reserve                                         -                     -               -               -                    -

Excess Reserve                                   108,436               111,306         123,612         111,966              118,989




                                                              106
Grant Fund                                                                                                                     Fund: (212)
Fund Summary                                                                                                         FY 06-07 Budget

The Grant Fund accounts for revenues received through intergovernmental grants and expenditures related to those
grant specific projects. The fund receives revenue through Federal, State and local sources and matching
contributions from the City.

                                                      2003-2004              2004-2005        2005-2006       2005-2006             2006-2007
                                                         Actual                 Actual          Budget          Revised              Adopted

Beginning Fund Balance                                  178,641                188,598          202,188          186,512               250,473

Revenues
     Federal Grants                                     900,512              1,753,416          668,515        1,950,816              606,190
     State Grants                                       293,072                486,694          142,177         199,674               141,463
     Charges for Services                                40,028                 71,378                    -                -                    -
     Interest & Miscellaneous                            77,302                 11,722            2,573         483,213                 7,947
     Transfers In                                        72,573                103,663           67,940          67,940                84,027
     Total Revenues                                    1,383,487             2,426,873          881,205        2,701,643              839,627

     Total Resources                                   1,562,128              2,615,470       1,083,393        2,888,155            1,090,100

Expenditures
     Police: Traffic Safety                               9,382                 10,114           16,902          16,902                38,889
     Expenditures                                                  -            43,544                    -                -                    -
     Police: STEP / CIOT                                  5,211                  4,067            9,522           9,522                         -
     Police: Juvenile Incentive                          15,100                 13,995           14,417          13,717                         -
     Police: Victims Assistance                          70,175                 74,166           78,930          77,897                83,620
     Police: Family Violence                             75,931                 65,621           77,429          76,421                84,701
     Police: Local Law Enforce. Block Grant               2,551                           -               -      21,638                11,122
     Police: Click-It or Ticket (TxDOT)                   2,432                           -               -                -                    -
     Police: Local Law Enforce. Block Grant (03-04)      28,330                 11,212           21,638           1,161                         -
     Police: Homeland Security                                     -            33,945                    -      48,700                         -
     Police: Community Initiatives (NCTCOG)                        -                      -               -      71,800                         -
     Fire Dept: Fire Simulator                           17,166                 95,212                    -                -                    -
     Fire Dept: Homeland Security                        27,924                428,435                    -     465,138                         -
     Comm Development: Dial-A-Ride                      386,974                761,448                    -                -                    -
     Comm Development: CDBG                             553,633                542,264          517,502        1,211,300              468,917
     Comm Development: Traffic Signals                   41,400                           -               -                -                    -
     Comm Development: Misc. Grants                     127,573                150,472          133,697         613,130               144,431
     PALS: Telecommunications                             9,749                  9,740                    -      10,356                         -
     Public Services: COG-Recycling                                -           184,724                    -                -                    -
     Total Expenditures                                1,373,531             2,428,959          870,037        2,637,681              831,680

     Curr. Rev - Curr. Expend                             9,957                  (2,086)         11,168          63,962                 7,947



Ending Fund Balance                                      188,598                186,512          213,356         250,473               258,420

Operating Reserve                                                  -                      -               -                -                    -

Excess Reserve                                           188,598                186,512          213,356         250,473               258,420




                                                                       107
Waters Ridge PID Fund                                                                                               Fund: (217)
Fund Summary                                                                                              FY 06-07 Budget

The Lewisville Public Improvement District No.1 (PID) is a designated geographic area comprised of 312.4 acres of
land in the Waters’ Ridge Business Park. Resolution No. 2078-1-96 was passed by City Council in 1996, authorizing
the creation of the Waters Ridge Public Improvement District #1 and designating a five member Board of Directors to
manage the District. The Board is made up of five members, two at-large members appointed by City Council and
three property owners. This fund accounts for resources raised for infrastructure improvements funded through a
special assessment of the ad valorem tax.

                                              2003-2004             2004-2005       2005-2006       2005-2006            2006-2007
                                                 Actual                Actual         Budget          Revised             Adopted

Beginning Fund Balance                          133,353               145,543         146,255          157,339              167,998

Revenues
     Taxes                                       20,143                19,966          15,200          15,191               15,191
     Interest & Miscellaneous                      677                   960             915            1,029                1,000
     Total Revenues                              20,820                20,926          16,115          16,220               16,191

     Total Resources                            154,174               166,469         162,370         173,558              184,189

Expenditures
     Administration                               8,631                 9,131          19,800           5,560               19,800
     Total Expenditures                           8,631                 9,131          19,800           5,560               19,800

     Curr. Rev - Curr. Expend                    12,190                11,796          (3,685)         10,660               (3,609)



Ending Fund Balance                              145,543               157,339         142,570         167,998              164,389

Operating Reserve                                         -                     -               -               -                    -

Excess Reserve                                   145,543               157,339         142,570         167,998              164,389




                                                              108
Court Security Fund                                                                                                   Fund: (219)
Fund Summary                                                                                                FY 06-07 Budget

The Municipal Court Security Fund has revenues from specific fees attached to fines and must be used for court
security purposes. The Security Fund pays for the cost of a security guard (weapons check) at each court session, part
of the bailiff position, and occasionally buys special equipment.

                                                2003-2004             2004-2005       2005-2006       2005-2006            2006-2007
                                                   Actual                Actual         Budget          Revised             Adopted

Beginning Fund Balance                            123,688                90,131          90,218           94,766               82,378

Revenues
     Fees                                          59,126                61,654          67,468          59,191               60,000
     Interest & Miscellaneous                       1,117                 1,868           1,757           2,595                2,600
     Total Revenues                                60,243                63,521          69,225          61,786               62,600

     Total Resources                              183,931               153,653         159,443         156,552              144,978

Expenditures
     Municipal Court                               62,432                25,324          34,504          39,604               40,605
     Total Expenditures                            62,432                25,324          34,504          39,604               40,605

     Curr. Rev - Curr. Expend                      (2,189)               38,197          34,721          22,183               21,995




     Transfers Out                                 31,368                33,563          34,570          34,570               35,607



Ending Fund Balance                                 90,131                94,766          90,369          82,378               68,766

Operating Reserve                                           -                     -               -               -                    -

Excess Reserve                                      90,131                94,766          90,369          82,378               68,766




                                                                109
Fire & Police Training                                                                                               Fund: (222)
Fund Summary                                                                                               FY 06-07 Budget

This fund was established in FY 2002/03 to allocate revenue from training tower rentals to ongoing maintenance of
the facility. In FY 2006/07, firearms simulator rentals and maintenance costs were added for the police department.

                                               2003-2004             2004-2005       2005-2006       2005-2006            2006-2007
                                                  Actual                Actual         Budget          Revised             Adopted

Beginning Fund Balance                             1,891                 3,512           5,231           12,789               21,417

Revenues
     Charges for Services                          4,169                14,101          10,000          14,411               11,000
     Police Training Classes                               -                     -               -               -            1,000
     Interest & Miscellaneous                      1,164                 1,239            196            1,243                1,022
     Total Revenues                                5,333                15,340          10,196          15,654               13,022

     Total Resources                               7,224                18,852          15,427          28,443               34,439

Expenditures
     Fire Department                               3,712                 6,063          10,000           7,026               23,200
     Police Department                                     -                     -               -               -            1,000
     Total Expenditures                            3,712                 6,063          10,000           7,026               24,200

     Curr. Rev - Curr. Expend                      1,621                 9,278            196            8,628              (11,178)



Ending Fund Balance                                 3,512                12,789           5,427          21,417               10,239

Operating Reserve                                          -                     -               -               -                    -

Excess Reserve                                      3,512                12,789           5,427          21,417               10,239




                                                               110
LEOSE Fund                                                                                                            Fund: (223)
Fund Summary                                                                                                FY 06-07 Budget

The Law Enforcement Officers Standards and Education (LEOSE) fund accounts for grant revenue received from the
Comptroller’s Office exclusively for the training of police officers. Uses can include materials, classes, registration
costs, etc.

                                                2003-2004             2004-2005       2005-2006       2005-2006            2006-2007
                                                   Actual                Actual         Budget          Revised             Adopted

Beginning Fund Balance                             31,018                37,856          29,611           33,778               11,965

Revenues
     Grant                                         10,472                10,330          10,000          10,243               10,000
     Interest & Miscellaneous                        321                   679             868             689                  538
     Total Revenues                                10,794                11,009          10,868          10,932               10,538

     Total Resources                               41,811                48,865          40,479          44,710               22,503

Expenditures
     Police Department                              3,956                15,086          38,500          32,745               19,497
     Total Expenditures                             3,956                15,086          38,500          32,745               19,497

     Curr. Rev - Curr. Expend                       6,838                (4,078)        (27,632)        (21,813)              (8,959)



Ending Fund Balance                                 37,856                33,778           1,979          11,965                3,006

Operating Reserve                                           -                     -               -               -                    -

Excess Reserve                                      37,856                33,778           1,979          11,965                3,006




                                                                111
TIF Fund - Old Town                                                                                                    Fund: (225)
Fund Summary                                                                                                 FY 06-07 Budget

The Tax Increment Reinvestment Zone #1 (Old Town) is a special taxing district that was created in December of
2001 to capture the City and County portions of increased real property tax revenue. The district does not levy an
additional tax, but only dedicates future increased revenue from the district back to projects within the district. The
boundary of the district generally follows the commercial properties along Main Street from I.H.35E east to the
railroad.

The district will be in place for twenty years and is roughly 215-acres of commercial and residential land.

                                                 2003-2004             2004-2005       2005-2006       2005-2006            2006-2007
                                                    Actual                Actual         Budget          Revised             Adopted

Beginning Fund Balance                              13,380               174,751         262,641          407,871              147,338

Revenues
     Taxes                                         209,434               250,075         250,075         278,008              451,019
     Interest & Miscellaneous                        1,607                 6,416           4,297           3,919                6,630
     Total Revenues                                211,040               256,491         254,372         281,927              457,649

     Total Resources                               224,420               431,242         517,013         689,799              604,987

Expenditures
     Administration                                 49,669                23,370         470,000         542,461               80,000
     Total Expenditures                             49,669                23,370         470,000         542,461               80,000

     Curr. Rev - Curr. Expend                      161,371               233,120        (215,628)       (260,534)             377,649



Ending Fund Balance                                 174,751               407,871          47,013         147,338              524,987

Operating Reserve                                            -                     -               -               -                    -

Excess Reserve                                      174,751               407,871          47,013         147,338              524,987




                                                                 112
Records Management Fund                                                                                               Fund: (226)
Fund Summary                                                                                                FY 06-07 Budget

This fund is used to account for expenditures related to archiving birth and death records. In FY 05-06, revenue began
being accounted for in the General Fund. Expenditures will continue to be made out of this fund until funds are
depleted.

                                                2003-2004             2004-2005       2005-2006       2005-2006            2006-2007
                                                   Actual                Actual         Budget          Revised             Adopted

Beginning Fund Balance                                      -             5,298           8,729           11,687                7,775

Revenues
     Charges for Services                           5,269                 6,474                   -               -                    -
     Interest & Miscellaneous                         29                   131                    -         87                         -
     Total Revenues                                 5,298                 6,605                   -         87                         -

     Total Resources                                5,298                11,903           8,729          11,775                7,775

Expenditures
     Public Records                                         -              215            8,729           4,000                7,775
     Total Expenditures                                     -              215            8,729           4,000                7,775

     Curr. Rev - Curr. Expend                       5,298                 6,389          (8,729)         (3,913)              (7,775)



Ending Fund Balance                                  5,298                11,687                  -        7,775                       -

Operating Reserve                                           -                     -               -               -                    -

Excess Reserve                                       5,298                11,687                  -        7,775                       -




                                                                113
Court Technology Fund                                                                                               Fund: (229)
Fund Summary                                                                                              FY 06-07 Budget

The Municipal Court Technology Fund has revenues from specific fees attached to fines and must be used for court
technology purposes. The Technology Fund is being accumulated to offset replacement costs of a new court software
system and other potential technology enhancements.

                                              2003-2004             2004-2005       2005-2006       2005-2006            2006-2007
                                                 Actual                Actual         Budget          Revised             Adopted

Beginning Fund Balance                          198,217               225,505         280,496          300,587              301,732

Revenues
     Technology Fee                              78,684                82,119          90,779          78,955               78,955
     Interest & Miscellaneous                     2,114                 5,753           5,832           7,404                7,500
     Total Revenues                              80,798                87,872          96,611          86,359               86,455

     Total Resources                            279,016               313,377         377,107         386,946              388,187

Expenditures
     Municipal Court                             53,510                12,790          63,128          85,214              120,118
     Total Expenditures                          53,510                12,790          63,128          85,214              120,118

     Curr. Rev - Curr. Expend                    27,288                75,082          33,483           1,145              (33,663)



Ending Fund Balance                              225,505               300,587         313,979         301,732              268,069

Operating Reserve                                         -                     -               -               -                    -

Excess Reserve                                   225,505               300,587         313,979         301,732              268,069




                                                              114
Insurance Risk Reserve                                                                                                 Fund: (503)
Fund Summary                                                                                                 FY 06-07 Budget

The Insurance Risk Fund is an internal fund, which receives revenue from premium charges to the departments.
Expenses include claim payments, administrative costs, and reinsurance premiums for Workers Compensation,
Unemployment, and Liability/Property Casualty programs.

                                              2003-2004              2004-2005        2005-2006       2005-2006             2006-2007
                                                 Actual                 Actual          Budget          Revised              Adopted

Beginning Fund Balance                         6,219,217             6,873,741        6,994,803         7,063,552            7,268,067

Revenues
     Employee Life Premium Transfer             178,349                188,622          218,896         195,902               181,323
     Health/Dental Insurance                        100                     50                    -                -                    -
     Long Term Disability Transfer               69,651                 73,904           74,498          75,003                68,103
     Property/Casualty Premium Transfer         908,905                863,124          874,515         947,824               851,095
     Retiree Life                                51,940                           -               -                -           52,470
     Unemployment Premium Transfer               30,338                 30,713           31,751          31,751                31,650
     Workers Compensation                       691,408                684,650          681,350         681,350               681,896
     Interest & Miscellaneous                    57,020                154,810           92,550         145,653               300,000
     Other                                           74                   (116)                   -                -                    -
     Total Revenues                            1,987,783              1,995,756       1,973,560        2,077,482            2,166,537

     Total Resources                           8,207,000              8,869,497       8,968,363        9,141,034            9,434,604

Expenditures
     Liability & Casualty                       526,150                484,039          761,292         660,699               778,693
     Life Insurance                             227,243                291,256          384,293         384,293               384,293
     Long Term Disability                        61,271                 53,478           65,000          65,000                65,000
     Unemployment Benefit                        22,902                 14,918           20,000          20,000                20,000
     Workers Compensation                       476,178                942,786          722,369         722,369               690,000
     Capital Outlay                                        -                      -               -                -           50,900
     Other                                       19,516                 19,470           20,606          20,606                21,000
     Total Expenditures                        1,333,259              1,805,946       1,973,560        1,872,967            2,009,886

     Curr. Rev - Curr. Expend                   654,523                189,811                    -     204,515               156,651



Ending Fund Balance                             6,873,740              7,063,552       6,994,803        7,268,067            7,424,718

Operating Reserve                                          -                      -               -                -                    -

Excess Reserve                                  6,873,740              7,063,552       6,994,803        7,268,067            7,424,718




                                                               115
Internal Service Fund                                                                                                Fund: (504)
Fund Summary                                                                                               FY 06-07 Budget

The Internal Services Fund is a proprietary fund that budgets citywide vehicle maintenance services. A proprietary
fund operates like a business and is self-supporting.

                                               2003-2004             2004-2005       2005-2006       2005-2006            2006-2007
                                                  Actual                Actual         Budget          Revised             Adopted

Beginning Fund Balance                             9,737                47,801          48,143           61,047               67,998

Revenues
     Charges for Services                                  -                     -      35,116          35,116               29,432
     Transfers In / Miscellaneous                548,833               550,481         464,694         464,662              466,199
     Total Revenues                              548,833               550,481         499,810         499,778              495,631

     Total Resources                             558,571               598,282         547,953         560,825              563,629

Expenditures
     Public Services                             510,770               537,235         499,810         492,827              495,631
     Total Expenditures                          510,770               537,235         499,810         492,827              495,631

     Curr. Rev - Curr. Expend                     38,064                13,246                   -       6,951                        -



Ending Fund Balance                                47,801                61,047          48,143          67,998               67,998

Operating Reserve                                          -                     -               -               -                    -

Excess Reserve                                     47,801                61,047          48,143          67,998               67,998




                                                               116
Vehicle Replacement Fund                                                                                                Fund: (508)
Fund Summary                                                                                                  FY 06-07 Budget

This fund is used to manage the purchase of City vehicles and equipment in a manner that does not create the burden
of high expenditures during any single year. Departments provide annual lease payments to the fund based on the
number and type of vehicle/equipment, the average life expectancy, and the projected replacement cost. The items are
then replaced on a schedule in order to maintain a safe fleet public service.

                                               2003-2004              2004-2005        2005-2006       2005-2006             2006-2007
                                                  Actual                 Actual           Budget         Revised              Adopted

Beginning Fund Balance                         7,952,836               8,592,919       4,739,745         6,260,050            4,673,622

Revenues
     Charges for Services - Vehicles             654,841                556,305          642,610         662,210               661,341
     Charges for Services - Computers            388,017                419,450          445,124         450,853               543,945
     Charges for Services - Radios               274,166                275,498          157,552         153,746               159,902
     Charges for Services - Other Equipment       78,885                 79,431           85,626          90,393                46,417
     Transfers In                                           -                      -     250,000         250,000               250,000
     Interest & Miscellaneous                    192,805                241,764          367,187         325,895               400,353
     Total Revenues                             1,588,714              1,572,448       1,948,099        1,933,096            2,061,958

     Total Resources                            9,541,550             10,165,367       6,687,844        8,193,146            6,735,580

Expenditures
     Capital Outlay - Vehicles                   248,877               1,007,951       1,555,337        1,903,315            2,647,895
     Capital Outlay - Computers                  153,095                 55,205        1,267,411        1,208,767               77,968
     Capital Outlay - Other Equipment            120,269                 51,452          223,662         277,731                         -
     Capital Outlay - Radio Replacements                    -                      -               -      13,821               206,400
     Other Expenditures                          426,389                133,709                    -     115,890                         -
     Transfers Out                                          -           157,000                    -                -                    -
     Total Expenditures                          948,630               1,405,317       3,046,410        3,519,524            2,932,263

     Curr. Rev - Curr. Expend                    640,084                167,131        (1,098,311)     (1,586,428)            (870,305)




     Loan to Hotel/Motel Fund                               -          2,500,000                   -                -                    -



Ending Fund Balance                              8,592,919              6,260,050       3,641,434        4,673,622            3,803,317

Operating Reserve                                           -                      -               -                -                    -

Excess Reserve                                   8,592,919              6,260,050       3,641,434        4,673,622            3,803,317




                                                                117
Vehicle & Equipment Replacements (FY 2006/07)

Vehicles
POLICE DEPT.
       Asset#     Year             Description          Assignment   Replacement Cost
    8698          1998   Chevrolet Suburban         McGruff                    $33,310
    5065          1999   Dodge Van                  12 Passenger               $21,000
    202436        2004   Ford Crown Vic             Patrol                     $22,670
    202427        2004   Ford Crown Vic             Patrol                     $22,670
    202409        2004   Ford Crown Vic             Patrol                     $22,670
    202429        2004   Ford Crown Vic             Patrol                     $22,670
    202424        2004   Ford Crown Vic             Patrol                     $22,670
    202434        2004   Ford Crown Vic             Patrol                     $22,670
    200013        2000   Ford Crown Vic             Patrol LT                  $23,019
    202426        2004   Ford Crown Vic             Patrol                     $22,695
    202433        2004   Ford Crown Vic             Patrol                     $22,695
    202411        2004   Ford Crown Vic             Patrol                     $22,670
    202276        2002   Ford Crown Vic             Traffic                    $23,899
    4900          1999   Chevrolet Lumina           CID                        $16,594
    4901          1999   Chevrolet Lumina           CID                        $16,594
    4902          1999   Chevrolet Lumina           CID                        $16,594
    200352        2000   Ford Taurus                CID                        $17,060
    200353        2000   Ford Taurus                CID                        $17,060
    4904          1999   Ford Crown Vic             Warrants                   $23,756
    200008        2000   Ford Crown Vic             NRO                        $23,957
                                                                              $436,923

FIRE
       Asset#     Year             Description          Assignment   Replacement Cost
    200405        2000   Ford Crown Vic             Chief 3                    $24,864
    200428        2000   Ford Crown Vic             Chief 1                    $25,074
    200429        2000   Ford Crown Vic             Chief 2                    $25,075
    200017        2000   Ford Super Duty            BC Truck                   $51,705
    201111        2001   Ford F450                  Medic 1                   $137,259
    201112        2001   Ford F450                  Medic                     $137,259
    201113        2001   Ford F450                  Medic                     $137,259
    201114        2001   Ford F450                  Medic                     $137,259
    200016        2000   Ford F350                  C 164                      $51,705
    4971          1999   SCBA Compressor                                       $34,315
                                                                              $761,774

PUBLIC SERVICES
       Asset#     Year             Description          Assignment   Replacement Cost
    200039        2000   Chevrolet 3500 Crew Cab                               $33,528
    200040        2000   Chevrolet 3500 Crew Cab                               $33,528
    4987          1999   Chevrolet 3500 Crew Cab                               $34,189
    200038        2000   Chevrolet 3500 Crew Cab                               $33,528
    7701          1996   Ford L8000 Tandem                                     $68,316
    200061        2000   Ford F350 Crew Cab                                    $37,794
    7774          1996   John Deere 310 D Backhoe                              $48,281


                                              118
   8050          1997   Arrow 1350 Hammer                                 $63,069
   8943          1998   John Deere 310 D Backhoe                          $50,769
   201057        2001   New Holland Slope Mower                           $17,940
   7703          1996   Ford L 8000 Tandem                                $68,318
   7780          1997   Ford L 8000 Tandem                                $70,151
   202301        2002   Ford F450 Crane                                   $45,962
   202283        2002   Chevrolet 2500                                    $20,554
   9012          1999   Ford E350 Camera                                 $160,940
   7801          1997   Arrow 1350 Hammer                                 $61,831
   4986          1999   Ford F250                                         $24,474
   200125        2000   GMC Top Kick Platform                             $58,000
   4716          1995   GMC 3500                                          $24,579
   4920          1999   Dodge Ram 1500                                    $19,878
   8772          1998   Ford Van E250                                     $21,582
   4989          1999   Dodge Ram 2500                                    $20,611
   3919          1994   Mitsubishi Forklift                               $22,535
   7712          1996   Dodge Ram 1500 Van                                $17,839
   201361        2001   Ford F250                                         $20,734
   202285        2002   Dodge Ram 2500                                    $20,734
   4996          1999   Dodge Ram 2500 Van                                $18,606
   4997          1999   Dodge Ram 2500 Van                                $18,606
                                                                       $1,136,876

PALS
       Asset#    Year             Description      Assignment   Replacement Cost
   2242          1990   GMC 7000                                          $42,728
   8118          1997   Ford F250                                         $19,422
   8774          1998   Chevrolet 3500                                    $29,926
   202422        2004   Line King 2001                                     $6,897
   TBD           1998   Rotary Mower (brush hog)                           $5,770
   202304        2002   John Deere 1435 Mower                             $15,276
   202305        2002   John Deere 1435 Mower                             $15,276
   202306        2002   John Deere 1435 Mower                             $15,276
   202307        2002   John Deere 1435 Mower                             $15,276
   202308        2002   John Deere 1435 Mower                             $15,276
   202309        2002   Grasshopper 428D Mower                            $12,962
   202310        2002   Grasshopper 428D Mower                            $12,962
   200105        2000   Kawasaki Mule                                      $5,875
                                                                         $212,922

COMMUNITY DEVELOPMENT
       Asset#    Year             Description      Assignment   Replacement Cost
   202293        2002   Chevrolet 1500                                    $18,613
   202292        2002   Chevrolet 1500                                    $18,613
   202294        2002   Chevrolet 1500                                    $18,613
   8081          1997   Ford F250                                         $25,804
                                                                          $81,643

PUBLIC RECORDS
       Asset#    Year             Description      Assignment   Replacement Cost
   4903          1999   Dodge Ram 1500 Van                                $17,755
                                                                          $17,755

TOTAL VEHICLE REPLACEMENT COST                                         $2,647,895



                                             119
Public Safety Mobile Units
Description                                     Number         Replacement Cost
Control Stations                                  3 @ $3,500            $10,500
Base Stations                                     1 @ $4,500             $4,500
Mobiles (XTL5000)                                42 @ $3,000           $126,000
Port (XTS5000)                                    6 @ $3,500            $21,000
Port (XTS1500)                                   25 @ $1,560            $39,000
Mobiles (XTL2500)                                 2 @ $2,700             $5,400
                                                                       $206,400



Computers
CITY COUNCIL
                              Item              Quantity       Replacement Cost
PC Thinkpad 2652-P5U P1.9                  6 @ $1,948                   $11,688
                                                                        $11,688

CITY SECRETARY
                              Item              Quantity       Replacement Cost
Server IBM 8669-2RX                        1 @ $7,729                    $7,729
                                                                         $7,729

ECONOMIC DEVELOPMENT
                              Item              Quantity       Replacement Cost
PC Thinkpad 2652-P5U P1.9                  1 @ $1,948                    $1,948
                                                                         $1,948

FINANCE
                              Item              Quantity       Replacement Cost
PC IBM 6794-21U P1.8                       1 @ $1,299                    $1,299
PC Thinkpad 2652-P5U P1.9                  2 @ $1,948                    $3,896
                                                                         $5,195

FIRE
                              Item              Quantity       Replacement Cost
PC IBM 8305-51U P1.8                       1 @ $1,515                    $1,515
PC Thinkpad 2652-P5U P1.9                  1 @ $1,948                    $1,948
                                                                         $3,463

HUMAN RESOURCES
                              Item              Quantity       Replacement Cost
PC IBM 8305-51UP1.8                        1 @ $1,515                    $1,515
                                                                         $1,515

ITS
                              Item              Quantity       Replacement Cost
PC IBM 8305-51U P1.8                       1 @ $1,515                    $1,515
PC NAI Sniffer Investigator
                                           1 @ $7,577                    $7,577
  laptop and software
PC Thinkpad 2652-P5U P1.9                  4 @ $1,948                    $7,792
                                                                        $16,884



                                     120
LIBRARY
                               Item              Quantity   Replacement Cost
PC IBM 8301-52U Mini Desktop                3 @ $1,082                $3,246
                                                                      $3,246

OTHER
                               Item              Quantity   Replacement Cost
PC Thinkpad 2652-P5U P1.9                   1 @ $1,948                $1,948
                                                                      $1,948

PALS
                               Item              Quantity   Replacement Cost
PC IBM 6794-21U P1.8                        1 @ $1,515                $1,515
                                                                      $1,515

POLICE DEPARTMENT
                               Item              Quantity   Replacement Cost
PC Dell                                     1 @ $2,490                $2,490
PC IBM 6794-21U P1.8                        5 @ $1,299                $6,495
PC IBM 8305-51U P1.8                        7 @ $1,515               $10,605
PC IBM 8305-51U P1.8                        1 @ $1,732                $1,732
                                                                     $21,322

UTILITIES
                               Item              Quantity   Replacement Cost
PC IBM 6794-21U P1.8                        1 @ 1,515                 $1,515
                                                                      $1,515

TOTAL COMPUTERS                                                      $77,968




                                      121
Police Forfeit-Trust Fund                                                                                            Fund: (605)
Fund Summary                                                                                               FY 06-07 Budget

The Police Asset Forfeiture Fund accounts for the accumulation of resources that are obtained through police seizure
of personal and real property. Cases must go through litigation in district court before being awarded to the City.
Funds can only be used for police activities.

                                               2003-2004             2004-2005       2005-2006       2005-2006            2006-2007
                                                  Actual                Actual         Budget          Revised             Adopted

Beginning Fund Balance                            67,216                80,582          71,209           77,977               73,281

Revenues
     Court Award Revenue                           8,113                17,305           1,300           2,838                3,000
     Interest & Miscellaneous                      5,374                 1,715            750            2,466                2,500
     Total Revenues                               13,487                19,019           2,050           5,304                5,500

     Total Resources                              80,703                99,601          73,259          83,281               78,781

Expenditures
     Police Department                              121                 21,624          10,000          10,000               10,000
     Total Expenditures                             121                 21,624          10,000          10,000               10,000

     Curr. Rev - Curr. Expend                     13,366                (2,605)         (7,950)         (4,696)              (4,500)



Ending Fund Balance                                80,582                77,977          63,259          73,281               68,781

Operating Reserve                                          -                     -               -               -                    -

Excess Reserve                                     80,582                77,977          63,259          73,281               68,781




                                                               122
Health Ins. Trust Fund                                                                                                Fund: (614)
Fund Summary                                                                                                FY 06-07 Budget

The Health Fund is an internal fund, which receives revenue from premium charges to the departments and employee
contributions for dependent coverage. Expenses include claims payments, administrative costs, and reinsurance
premiums for the Health and Dental programs.

                                             2003-2004              2004-2005        2005-2006       2005-2006             2006-2007
                                                Actual                 Actual          Budget          Revised              Adopted

Beginning Fund Balance                         783,468              2,138,437        2,176,746         2,836,500            3,037,735

Revenues
     Charges for Services                     4,984,764             5,119,043        1,564,139        5,276,778            1,564,139
     Interest & Miscellaneous                  228,732                 76,257           45,947          93,169               151,997
     Transfers In                                         -                      -   3,576,320                    -        3,688,960
     Total Revenues                           5,213,496              5,195,300       5,186,406        5,369,947            5,405,096

     Total Resources                          5,996,964              7,333,738       7,363,152        8,206,447            8,442,831

Expenditures
     Human Resources                          3,858,527             4,497,238        5,168,712        5,168,712            5,702,553
     Total Expenditures                       3,858,527              4,497,238       5,168,712        5,168,712            5,702,553

     Curr. Rev - Curr. Expend                 1,354,969               698,062           17,694         201,235              (297,457)



Ending Fund Balance                            2,138,437              2,836,500       2,194,440        3,037,735            2,740,278

Operating Reserve                                         -                      -               -                -                    -

Excess Reserve                                 2,138,437              2,836,500       2,194,440        3,037,735            2,740,278




                                                              123
4B Sales Tax Fund                                                                                                       Fund: (740)
Fund Summary                                                                                                  FY 06-07 Budget

This fund was established during FY 2002/03 to account for projects and maintenance items funded through the 4B
sales tax for parks and library improvements.

                                              2003-2004              2004-2005        2005-2006        2005-2006             2006-2007
                                                 Actual                 Actual           Budget          Revised              Adopted

Beginning Fund Balance                         2,879,337             4,397,650         5,950,781         6,300,681             6,761,451

Revenues
     Taxes                                     4,177,801             4,255,172         4,189,142        4,401,382             4,401,382
     Recreation                                            -           223,624          169,072          170,672               178,290
     Transfers In / Miscellaneous                44,915                126,970          148,770          172,768               166,810
     Total Revenues                            4,222,717              4,605,766        4,506,984        4,744,822             4,746,482

     Total Resources                           7,102,054              9,003,416       10,457,765       11,045,504            11,507,933

Expenditures
     Non-Departmental                            31,733                 17,165                     -                -                     -
     Administration / Legal                                -             7,350           93,743           93,743                35,000
     Parks & Leisure Services                    99,269                480,406         1,151,187        1,065,429             1,304,159
     Debt Service                                          -         1,578,813         1,674,881        1,674,881             1,672,381
     Total Expenditures                         131,002               2,083,734        2,919,811        2,834,052             3,011,540

     Curr. Rev - Curr. Expend                  4,091,715             2,522,031         1,587,173        1,910,770             1,734,942




     Transfers Out                             2,573,402               619,000         1,450,000        1,450,000             7,295,000



Ending Fund Balance                             4,397,650              6,300,681        6,087,954        6,761,451             1,201,393

Operating Reserve                                          -                      -      437,972          425,108               451,731

Excess Reserve                                  4,397,650              6,300,681        5,649,982        6,336,343              749,662




                                                               124
Debt
Some projects are too costly to be funded with current year revenues alone. Examples
include new street construction, building construction, and water and sewer line
replacements, all of which can cost several million dollars a piece. In order to continue to
provide routine services such as police and fire, projects like these are funded by selling
bonds.

When bonds are sold, the city receives money from the sale which it uses to fund the
project. The city must then make regular payments to pay off the principal and interest
on the bond. This is similar to getting a mortgage to purchase a home and then making
monthly payments to pay off the loan.

Projects are determined several years in advance of when they actually need to be
constructed. A group of projects that will need bond funding is typically referred to as a
“bond package”.

Some bond packages are so large that a vote is held to determine whether to incur the
debt necessary to construct them. Bonds that are voted on are called “General Obligation
Bonds”. Other bond packages can be approved by the City Council only. Bonds
approved by Council only are called “Certificates of Obligation Bonds” (or “Revenue
Bonds” if they are for water and sewer projects).

The City of Lewisville has three major categories of debt: General Fund debt, 4B Sales
Tax Fund debt and Utility Fund debt. Debt in the General Fund is currently from General
Obligation bonds. Debt in the 4B Fund is currently from Certificates of Obligation bonds
and debt in the Utility Fund is currently from Revenue Bonds.

 Category     Debt is Paid for By:        Types of Bonds Being Used:            Authorized By:
 General Fund Property Taxes              General Obligation                    Voters
 4B Fund         4B Sales Tax             Certificate of Obligation             City Council
 Utility Fund    Water / sewer revenues   Revenue bonds                         City Council



Municipal Bond Rating
The city’s General Obligation Bonds and Certificates of Obligation carry an AA rating
from Standard and Poor’s and an Aa3 rating from Moody’s Investor Service, both of
which are national rating agencies. The city’s Water and Sewer Revenue Bonds carry a
AA from Standard and Poor’s and an A1 rating from Moody’s.

                Type                                Moody’s           Standard & Poor’s
                General Fund                           Aa3                         AA
                Utility Fund                            A1                         AA




                                              125
Future Debt Payments Required
Based on debt sold as of October 1, 2006, the city will be required to make annual
payments as follows (includes principal and interest):

                                                                                          TOTAL DEBT
                 FY              GO Bonds            CO Bonds         Revenue Bonds
                                                                                           PAYMENTS
             2006-2007          7,630,171.60        1,672,381.26        8,855,998.75       18,158,551.61
             2007-2008          6,499,990.04        1,674,206.26        7,424,561.25       15,598,757.55
             2008-2009          5,848,488.79        1,674,268.76        6,128,683.75       13,651,441.30
             2009-2010          5,713,145.04        1,671,493.76        5,712,350.00       13,096,988.80
             2010-2011          5,717,945.04        1,671,203.13        5,181,918.75       12,571,066.92
             2011-2012          5,373,021.29        1,673,087.50        4,788,863.75       11,834,972.54
             2012-2013          5,086,083.79        1,671,950.00        4,403,748.75       11,161,782.54
             2013-2014          4,767,445.04        1,673,750.00        3,813,330.00       10,254,525.04
             2014-2015          4,496,987.54        1,673,500.00        3,453,922.50        9,624,410.04
             2015-2016          4,000,053.16        1,670,750.00        3,213,907.50        8,884,710.66
             2016-2017          3,296,338.78        1,670,375.00        2,585,757.50        7,552,471.28
             2017-2018          2,567,811.89        1,670,631.25        2,572,270.00        6,810,713.14
             2018-2019          1,861,960.00        1,671,187.50        1,817,203.75        5,350,351.25
             2019-2020          1,659,996.25        1,673,200.00          694,830.00        4,028,026.25
             2020-2021          1,053,406.25        1,671,537.50          695,718.75        3,420,662.50
             2021-2022            609,875.00        1,672,912.50          347,862.50        2,630,650.00
             2022-2023                     -        1,672,287.50                   -        1,672,287.50
             2023-2024                     -        1,671,768.75                   -        1,671,768.75
              TOTAL            66,182,719.50       30,100,490.67       61,690,927.50      157,974,137.67
            * Note: The debt service budgets in the fund summaries reflect these amounts plus or minus any
              reserve buildups or draw-downs required as part of efforts to maintain a consistent I&S rate.



General Fund Debt
The General Fund’s debt is managed in a separate fund generally referred to as the “Debt
Service Fund”. The purpose of the Debt Service Fund is to provide for principal and
interest payments for bonds issued for General Fund-related projects. These payments are
made with revenue derived from the property tax (see below).

Expenditures vary each year in relation to the timing of issuance and the schedule of
repayments.


Debt Service Portion of the Property Tax Rate
The property tax rate is comprised of two components: Operations and Maintenance
(O&M) and Interest and Sinking (I&S). The O&M rate is developed to provide the level
of funding needed to cover existing and new general fund services approved by the City
Council. The I&S rate is developed to cover the interest and principal payments needed
to service the City’s existing debt. The debt service rate is based upon the amount of
outstanding debt.


                                                         126
The City is permitted, by Article XI, Section 5, of the State of Texas Constitution to levy
taxes up to $2.50 per $100 of assessed valuation for general governmental services
including the payment of principal and interest on general obligation long-term debt. In
FY 2006/07 the O&M portion is $0.32184 and the I&S is $0.13495.

                        Operations & Maintenance         $0.32184
                        Principal & Interest on Debt     $0.13495
                        Total Property Tax Rate          $0.45679



General Obligation Bond Election
In November of 2003, voters authorized a $68.725 million General Obligation bond
package. The election authorized three propositions:

                 Street Improvements                           $64,270,000
                 Jail Facilities                               $ 3,115,000
                 Public Safety Training Facilities             $ 1,340,000
                                                               $68,725,000

The first expenditures from this bond were in FY 2004-2005 for a $6.8 million issue
occurring in June of 2004, which added $606,000 to the annual debt service.


Budgeted Revenues vs. Actual Revenues
Debt Service Fund revenues typically exceed the budgeted amount for three reasons:

   1.   Collection rate higher than budgeted: The City historically budgets a 98%
        property tax collection rate, however the collections have actually materialized
        higher than that in each of the last ten years. This year is no exception as higher
        collections are anticipated to produce approximately $200,000 in extra revenue.

   2.   Properties with Frozen Values not Allowed to be Budgeted: Property values
        related to the Over 65 and Disabled Tax Freeze are not allowed to be included in
        the effective tax rate calculation, therefore, could not be budgeted in the Debt
        Service Fund. However, the city receives tax revenue on that frozen value. This
        amounts to approximately $150,000 in excess collections.

   3.   Bond Funded Projects Come in Under Budget: If funding remains at the end of a
        bond-funded project (including any interest earned) and there are no other
        projects specified in the issuance, the only option is to transfer these savings to
        the Debt Service Fund.

   4.   Arbitrage and Debt Service Fund Interest: The remaining increase in revenue is
        due to transfers-in related to arbitrage liability, and interest earnings exceeding
        budget projections.



                                                 127
The excess tax collections (exclusive of the funds transferred in from other sources)
affect next year’s effective tax rate calculation and have the effect of lowering the I&S or
debt portion of the overall tax rate.


FY 2006/07 Expenditures
The FY 2006-07 expenditures include additional debt service for the 2006 Issuance
($3.050 million for Valley Ridge (misc. streets), $1 million for Westwood Estates, and
$600,000 for the jail facility).


Future General Obligation Bond Payment Requirements
Each year the city makes principal and interest payments on the debt it has issued. This
section details the General Obligation bond payments, by fiscal year.

         FY                           Principal                 Interest                  Total
      2006-2007                   5,335,000.00             2,295,171.60           7,630,171.60
      2007-2008                   4,485,000.00             2,014,990.04           6,499,990.04
      2008-2009                   4,015,000.00             1,833,488.79           5,848,488.79
      2009-2010                   4,060,000.00             1,653,145.04           5,713,145.04
      2010-2011                   4,255,000.00             1,462,945.04           5,717,945.04
      2011-2012                   4,100,000.00             1,273,021.29           5,373,021.29
      2012-2013                   4,000,000.00             1,086,083.79           5,086,083.79
      2013-2014                   3,865,000.00               902,445.04           4,767,445.04
      2014-2015                   3,775,000.00               721,987.54           4,496,987.54
      2015-2016                   3,450,000.00               550,053.16           4,000,053.16
      2016-2017                   2,895,000.00               401,338.78           3,296,338.78
      2017-2018                   2,285,000.00               282,811.89           2,567,811.89
      2018-2019                   1,670,000.00               191,960.00           1,861,960.00
      2019-2020                   1,545,000.00               114,996.25           1,659,996.25
      2020-2021                   1,000,000.00                53,406.25           1,053,406.25
      2021-2022                     595,000.00                14,875.00             609,875.00
       TOTAL                     51,330,000.00            14,852,719.50          66,182,719.50



General Obligation Bond Issuances Being Paid For in FY 2006/07
This section shows how much the city will pay in FY 2006/07 for bonds it sold in past
years. Bonds are authorized in one large amount, but are sold in small chunks. Bond
sales usually occur each year and each one is referred to as an “issuance”.

                      Interest Payment Interest Payment Principal Payment
Bond Issuance                                                                2007 Total
                         (Feb 15, 2007)  (Aug, 15, 2007)    (Feb 15, 2007)
1999 Ref. & Improv.           56,710.00        41,767.50        695,000.00   793,477.50
2000                          35,190.00        24,325.00        410,000.00   469,515.00
2001                         149,776.88       139,764.38        445,000.00   734,541.26



                                                  128
2002                      154,382.50           144,132.50      400,000.00     698,515.00
2002 Refunding            105,800.00            58,900.00    2,345,000.00   2,509,700.00
2003                       38,978.13            37,353.13      130,000.00     206,331.26
2004                      138,253.13           131,453.13      340,000.00     609,706.26
2005 Ref. & Improv.       338,138.75           331,688.75      430,000.00   1,099,827.50
2006                      222,814.69           145,743.13      140,000.00     508,557.82
TOTAL                   1,240,044.08         1,055,127.52    5,335,000.00   7,630,171.60




4B Sales Tax Fund Debt
In 2002, voters approved a ¼ cent sales tax for the development of a parks and library
projects fund (authorized under Texas statute Title 83, Chapter 10, Article 5190.6
(Development Corporation Act of 1979), Section 4B).

To begin construction of projects immediately (rather than waiting for revenue from the
sales tax to accumulate), the City Council authorized a $21 million Certificate of
Obligation bond.

Sales Tax
                      Entity                                   Rate
                      City of Lewisville (General Fund)       1.00%
                      City of Lewisville (4B Fund)            0.25%
                      Denton Co. Trans. Authority             0.50%
                      State of Texas                          6.25%
                      Total Sales Tax in Lewisville           8.00%


Future 4B Fund Certificate of Obligation Bond Payment Requirements
Each year the city makes principal and interest payments on the debt it has issued. This
section details the 4B Fund’s Certificate of Obligation bond payments, by fiscal year.

         FY                            Principal               Interest                    Total
      2006-2007                   760,000.00                912,381.26             1,672,381.26
      2007-2008                   785,000.00                889,206.26             1,674,206.26
      2008-2009                   810,000.00                864,268.76             1,674,268.76
      2009-2010                   835,000.00                836,493.76             1,671,493.76
      2010-2011                   865,000.00                806,203.13             1,671,203.13
      2011-2012                   900,000.00                773,087.50             1,673,087.50
      2012-2013                   935,000.00                736,950.00             1,671,950.00
      2013-2014                   980,000.00                693,750.00             1,673,750.00
      2014-2015                 1,030,000.00                643,500.00             1,673,500.00
      2015-2016                 1,080,000.00                590,750.00             1,670,750.00
      2016-2017                 1,135,000.00                535,375.00             1,670,375.00
      2017-2018                 1,195,000.00                475,631.25             1,670,631.25




                                                   129
      2018-2019                   1,260,000.00                  411,187.50           1,671,187.50
      2019-2020                   1,330,000.00                  343,200.00           1,673,200.00
      2020-2021                   1,400,000.00                  271,537.50           1,671,537.50
      2021-2022                   1,475,000.00                  197,912.50           1,672,912.50
      2022-2023                   1,550,000.00                  122,287.50           1,672,287.50
      2023-2024                   1,630,000.00                   41,768.75           1,671,768.75
       TOTAL                     19,955,000.00                10,145,491.67         30,100,491.67



Certificate of Obligation Bond Issuances Being Paid For in FY 2006/07
This section shows how much the city will pay in FY 2006/07 for bonds it sold in past
years. Bonds are authorized in one large amount, but are sold in small chunks. Bond
sales usually occur each year and each one is referred to as an “issuance”.

                     Principal Payment    Interest Payment      Interest Payment
Bond Issuance                                                                          2007 Total
                         (Feb 15, 2007)      (Feb 15, 2007)       (Aug, 15, 2007)
2004 (4B Issuance)           760,000.00          461,890.63            450,490.63    1,672,381.26




Utility Fund Debt
The Utility Fund’s debt is managed in the same fund as the operating expenditures. This
is because it is a proprietary fund. The purpose of the Utility Fund debt budget is to
provide for principal and interest payments for bonds issued for Utility Fund-related
projects. These payments are made with revenue derived from the sale of water and
sewer services (and other related revenues).

For the Utility Fund, the City Council authorizes the sale of bonds. These are called
“Revenue Bonds” and are similar to Certificates of Obligation bonds.

Expenditures vary each year in relation to the timing of issuance and the schedule of
repayments.

Future Revenue Bond Payment Requirements
Each year the city makes principal and interest payments on the debt it has issued. This
section details the Revenue Bond payments, by fiscal year.

         FY                           Principal                     Interest                Total
      2006-2007                   6,790,000.00                 2,065,998.75          8,855,998.75
      2007-2008                   5,625,000.00                 1,799,561.25          7,424,561.25
      2008-2009                   4,545,000.00                 1,583,683.75          6,128,683.75
      2009-2010                   4,325,000.00                 1,387,350.00          5,712,350.00
      2010-2011                   3,980,000.00                 1,201,918.75          5,181,918.75
      2011-2012                   3,760,000.00                 1,028,863.75          4,788,863.75



                                                  130
      2012-2013                      3,545,000.00                 858,748.75                 4,403,748.75
      2013-2014                      3,110,000.00                 703,330.00                 3,813,330.00
      2014-2015                      2,890,000.00                 563,922.50                 3,453,922.50
      2015-2016                      2,780,000.00                 433,907.50                 3,213,907.50
      2016-2017                      2,265,000.00                 320,757.50                 2,585,757.50
      2017-2018                      2,355,000.00                 217,270.00                 2,572,270.00
      2018-2019                      1,690,000.00                 127,203.75                 1,817,203.75
      2019-2020                        635,000.00                  59,830.00                   694,830.00
      2020-2021                        665,000.00                  30,718.75                   695,718.75
      2021-2022                        340,000.00                   7,862.50                   347,862.50
       TOTAL                        49,300,000.00              12,390,927.50                61,690,927.50



Revenue Bond Issuances Being Paid For in FY 2006/07
This section shows how much the city will pay in FY 2006/07 for bonds it sold in past
several years. Bonds are authorized in one large amount, but are sold in small chunks.
Bond sales usually occur each year and each one is referred to as an “issuance”.

                    Principal Payment Interest PaymentPrincipal Payment Interest Payment
Bond Issuance                                                                                 2007 Total
                        (Feb 15, 2007)   (Feb 15, 2007)   (Aug 15, 2007)  (Aug, 15, 2007)
1997 Ref. & Impr.         735,000.00        73,987.50                -          54,877.50 863,865.00
1998 Improve.             250,000.00        33,136.25                -          27,386.25 310,522.50
1999 Ref. & Impr.         585,000.00        70,697.50                -          57,681.25 713,378.75
1999 Sub. Lien                     -       156,422.50       440,000.00         156,422.50 752,845.00
2000 Improve.             395,000.00        33,582.50                -          23,115.00 451,697.50
2002 Ref. & Impr.       2,125,000.00        85,456.25                -          32,331.25 2,242,787.50
2002-A Improve.           440,000.00       170,596.25                -         159,046.25 769,642.50
2003                      240,000.00        74,993.75                -          71,993.75 386,987.50
2003-A Refunding          650,000.00        67,875.00                -          58,937.50 776,812.50
2005 Ref. & Impr.         750,000.00       251,093.75                -         239,843.75 1,240,937.50
2006                      180,000.00        85,061.25                -          81,461.25 346,522.50
       Total             6,350,000.00      1,102,902.50       440,000.00        963,096.25 8,855,998.75




                                                    131
                                 General Obligation Debt Service
   General Obligation Improvement and Refunding Bonds (1999)
                                      Schedule of Requirements

Purpose:     Street and park improvements, public safety facilities and refunding of a
             portion of the City's outstanding general obligation bond debt.

    Fiscal              Principal               Interest                Interest
    Year                 15-Feb                  15-Feb                 15-Aug                 Total
   2006-07             695,000.00              56,710.00               41,767.50            793,477.50
   2007-08             260,000.00              41,767.50               36,047.50            337,815.00
   2008-09             195,000.00              36,047.50               31,660.00            262,707.50
   2009-10             205,000.00              31,660.00               26,996.25            263,656.25
   2010-11             215,000.00              26,996.25               21,997.50            263,993.75
   2011-12             225,000.00              21,997.50               16,653.75            263,651.25
   2012-13             240,000.00              16,653.75               10,893.75            267,547.50
   2013-14             250,000.00              10,893.75                4,331.25            265,225.00
   2014-15             165,000.00               4,331.25                    -               169,331.25
   TOTAL             $ 2,450,000.00          $   247,057.50           $ 190,347.50         $2,887,405.00


 Total Outstanding Bonds:           $2,450,000.00

 Total Original Issue:               $8,220,000.00

 All Bonds with maturities February 15, 2008 callable February 15, 2007, or any date thereafter at the par
 value thereof plus accrued interest to the date fixed for redemption.

 Paying Agent:                       JPMorgan Chase Bank




                                                     132
                                   General Obligation Debt Service
                             General Obligation Bonds (2000)
                                          Schedule of Requirements

Purpose: Street improvements and constructing, equipping, and expanding the Lewisville
          Municipal Center.

    Fiscal                  Principal               Interest            Interest
    Year                     15-Feb                  15-Feb             15-Aug                 Total
   2006-07                $410,000.00              $35,190.00          $24,325.00           $469,515.00
   2007-08                440,000.00               24,325.00           12,555.00             476,880.00
   2008-09                 465,000.00              12,555.00                -               477,555.00
   TOTAL                 $1,315,000.00             $72,070.00          $36,880.00          $1,423,950.00


 Total Outstanding Bonds:                $1,315,000.00

 Total Original Issue:                   $7,325,000.00

 All Bonds with maturities February 15, 2010 callable February 15, 2009, or any date thereafter at the par
 value thereof plus accrued interest to the date fixed for redemption.

 Paying Agent:                           Bank of New York




                                                         133
                                   General Obligation Debt Service
                             General Obligation Bonds (2001)
                                          Schedule of Requirements

Purpose: Street, drainage, park and City Hall Facility improvements.

    Fiscal                  Principal               Interest             Interest
    Year                     15-Feb                 15-Feb               15-Aug                Total
   2006-07                $445,000.00             $149,776.88          $139,764.38          $734,541.26
   2007-08                470,000.00              139,764.38           129,189.38           738,953.76
   2008-09                 490,000.00             129,189.38           118,164.38           737,353.76
   2009-10                 515,000.00             118,164.38           104,001.88           737,166.26
   2010-11                 540,000.00             104,001.88            91,851.88           735,853.76
   2011-12                565,000.00               91,851.88            79,139.38            735,991.26
   2012-13                595,000.00               79,139.38            65,305.63            739,445.01
   2013-14                620,000.00               65,305.63            50,580.63            735,886.26
   2014-15                655,000.00               50,580.63            34,696.88            740,277.51
   2015-16                685,000.00               34,696.88            18,000.00            737,696.88
   2016-17                 720,000.00              18,000.00                -               738,000.00
   TOTAL                 $6,300,000.00            $980,471.30          $830,694.42         $8,111,165.72


 Total Outstanding Bonds:                $6,300,000.00

 Total Original Issue:                   $8,110,000.00

 All Bonds with maturities February 15, 2011 callable February 15, 2010, or any date thereafter at the par
 value thereof plus accrued interest to the date fixed for redemption.

 Paying Agent:                           JPMorgan Chase Bank




                                                         134
                                   General Obligation Debt Service
                             General Obligation Bonds (2002)
                                          Schedule of Requirements

Purpose: Street, drainage and park improvements and the construction and equipment of
          a maintenance center for City vehicles.

    Fiscal                  Principal               Interest             Interest
    Year                     15-Feb                 15-Feb               15-Aug                Total
   2006-07                $400,000.00             $154,382.50          $144,132.50          $698,515.00
   2007-08                420,000.00              144,132.50           134,157.50           698,290.00
   2008-09                 445,000.00             134,157.50           123,588.75           702,746.25
   2009-10                 465,000.00             123,588.75           112,545.00           701,133.75
   2010-11                 485,000.00             112,545.00           101,026.25           698,571.25
   2011-12                 505,000.00             101,026.25            89,032.50           695,058.75
   2012-13                530,000.00               89,032.50            76,445.00            695,477.50
   2013-14                555,000.00               76,445.00            63,125.00            694,570.00
   2014-15                585,000.00               63,125.00            48,500.00            696,625.00
   2015-16                615,000.00               48,500.00            33,125.00            696,625.00
   2016-17                645,000.00               33,125.00            17,000.00            695,125.00
   2017-18                 680,000.00              17,000.00                -               697,000.00
   TOTAL                 $6,330,000.00           $1,097,060.00         $942,677.50         $8,369,737.50


 Total Outstanding Bonds:                $6,330,000.00

 Total Original Issue:                   $7,735,000.00

 All Bonds with maturities February 15, 2011 callable February 15, 2010, or any date thereafter at the par
 value thereof plus accrued interest to the date fixed for redemption.

 Paying Agent:                           JPMorgan Chase Bank




                                                         135
                                   General Obligation Debt Service
                  General Obligation Refunding Bonds (2002)
                                          Schedule of Requirements

Purpose: Refunding a portion of the City's outstanding general obligation bond debt.

    Fiscal                 Principal                Interest           Interest
    Year                    15-Feb                   15-Feb            15-Aug          Total
   2006-07               $2,345,000.00            $105,800.00        $58,900.00    $2,509,700.00
   2007-08                815,000.00               58,900.00          42,600.00     916,500.00
   2008-09                680,000.00               42,600.00          29,000.00     751,600.00
   2009-10                575,000.00               29,000.00          17,500.00     621,500.00
   2010-11                600,000.00               17,500.00          5,500.00      623,000.00
   2011-12                275,000.00                5,500.00              -         280,500.00
   TOTAL                 $5,290,000.00            $259,300.00        $153,500.00   $5,702,800.00


 Total Outstanding Bonds:                $5,290,000.00

 Total Original Issue:                   $11,335,000.00

 The Bonds are not subject to redemption prior to maturity.

 Paying Agent:                           JPMorgan Chase Bank




                                                         136
                                   General Obligation Debt Service
                             General Obligation Bonds (2003)
                                          Schedule of Requirements

Purpose: Street and drainage improvements.

    Fiscal                 Principal                Interest             Interest
    Year                    15-Feb                   15-Feb              15-Aug                Total
   2006-07                $130,000.00              $38,978.13          $37,353.13           $206,331.26
   2007-08                135,000.00               37,353.13            35,328.13            207,681.26
   2008-09                140,000.00               35,328.13            33,228.13            208,556.26
   2009-10                145,000.00               33,228.13            30,690.63            208,918.76
   2010-11                150,000.00               30,690.63            28,065.63            208,756.26
   2011-12                155,000.00               28,065.63            25,159.38            208,225.01
   2012-13                160,000.00               25,159.38            21,959.38            207,118.76
   2013-14                165,000.00               21,959.38            18,865.63            205,825.01
   2014-15                170,000.00               18,865.63            15,571.88            204,437.51
   2015-16                180,000.00               15,571.88            11,971.88            207,543.76
   2016-17                185,000.00               11,971.88            8,271.88            205,243.76
   2017-18                195,000.00                8,271.88            4,250.00            207,521.88
   2018-19                200,000.00                4,250.00                -               204,250.00
   TOTAL                 $2,110,000.00            $309,693.81          $270,715.68         $2,690,409.49


 Total Outstanding Bonds:                $2,110,000.00

 Total Original Issue:                   $2,440,000.00

 All Bonds with maturities February 15, 2014 callable February 15, 2013, or any date thereafter at the par
 value thereof plus accrued interest to the date fixed for redemption.

 Paying Agent:                           JPMorgan Chase Bank




                                                         137
                                   General Obligation Debt Service
                             General Obligation Bonds (2004)
                                          Schedule of Requirements

Purpose: Street and drainage improvements.

    Fiscal                  Principal               Interest             Interest
    Year                     15-Feb                 15-Feb               15-Aug                Total
   2006-07                $340,000.00             $138,253.13          $131,453.13          $609,706.26
   2007-08                350,000.00              131,453.13           124,453.13           605,906.26
   2008-09                 365,000.00             124,453.13           117,153.13           606,606.26
   2009-10                 380,000.00             117,153.13           109,553.13           606,706.26
   2010-11                 395,000.00             109,553.13           101,653.13           606,206.26
   2011-12                 415,000.00             101,653.13            93,353.13           610,006.26
   2012-13                430,000.00               93,353.13            84,753.13            608,106.26
   2013-14                450,000.00               84,753.13            75,471.88            610,225.01
   2014-15                470,000.00               75,471.88            65,190.63            610,662.51
   2015-16                490,000.00               65,190.63            54,165.63            609,356.26
   2016-17                510,000.00               54,165.63            42,690.63            606,856.26
   2017-18                535,000.00               42,690.63            30,318.75            608,009.38
   2018-19                560,000.00               30,318.75            15,618.75            605,937.50
   2019-20                 595,000.00              15,618.75                -               610,618.75
   TOTAL                 $6,285,000.00           $1,184,081.31        $1,045,828.18        $8,514,909.49


 Total Outstanding Bonds:                $6,285,000.00

 Total Original Issue:                   $6,860,000.00

 All Bonds with maturities February 15, 2015 callable February 15, 2014, or any date thereafter at the par
 value thereof plus accrued interest to the date fixed for redemption.

 Paying Agent:                           JPMorgan Chase Bank




                                                         138
                                 General Obligation Debt Service
    General Obligation Refunding & Improvement Bonds (2005)
                                      Schedule of Requirements

Purpose: Street improvements and refunding a portion of the City's outstanding general
         obligation bond debt.

    Fiscal              Principal                Interest                Interest
    Year                 15-Feb                   15-Feb                 15-Aug                Total
   2006-07            $430,000.00              $338,138.75             $331,688.75         $1,099,827.50
   2007-08            1,265,000.00             331,688.75              306,388.75          1,903,077.50
   2008-09             895,000.00              306,388.75              288,488.75          1,489,877.50
   2009-10            1,420,000.00             288,488.75              252,988.75          1,961,477.50
   2010-11            1,500,000.00             252,988.75              215,488.75          1,968,477.50
   2011-12            1,575,000.00             215,488.75              176,113.75          1,966,602.50
   2012-13            1,645,000.00             176,113.75              134,988.75          1,956,102.50
   2013-14            1,410,000.00             134,988.75               99,738.75          1,644,727.50
   2014-15            1,295,000.00              99,738.75               67,363.75          1,462,102.50
   2015-16            1,030,000.00              67,363.75               41,613.75          1,138,977.50
   2016-17             365,000.00               41,613.75               34,313.75           440,927.50
   2017-18             380,000.00               34,313.75               26,713.75           441,027.50
   2018-19             395,000.00               26,713.75               18,221.25           439,935.00
   2019-20             410,000.00               18,221.25                9,406.25           437,627.50
   2020-21             430,000.00                9,406.25                    -              439,406.25
   TOTAL             $14,445,000.00           $2,341,656.25           $2,003,517.50        $18,790,173.75


 Total Outstanding Bonds:           $14,445,000.00

 Total Original Issue:              $14,445,000.00

 All Bonds with maturities February 15, 2016 callable February 15, 2015, or any date thereafter at the par
 value thereof plus accrued interest to the date fixed for redemption.

 Paying Agent:                        JPMorgan Chase Bank




                                                    139
                                   General Obligation Debt Service
                             General Obligation Bonds (2006)
                                          Schedule of Requirements

Purpose: Street improvements and construction of jail facilities.

    Fiscal                  Principal               Interest             Interest
    Year                     15-Feb                 15-Feb               15-Aug                Total
   2006-07                $140,000.00             $222,814.69          $145,743.13          $508,557.82
   2007-08                330,000.00              145,743.13           139,143.13           614,886.26
   2008-09                 340,000.00             139,143.13           132,343.13           611,486.26
   2009-10                 355,000.00             132,343.13           125,243.13           612,586.26
   2010-11                 370,000.00             125,243.13           117,843.13           613,086.26
   2011-12                 385,000.00             117,843.13           110,143.13           612,986.26
   2012-13                 400,000.00             110,143.13           102,143.13           612,286.26
   2013-14                 415,000.00             102,143.13            93,843.13           610,986.26
   2014-15                435,000.00               93,843.13            84,708.13            613,551.26
   2015-16                450,000.00               84,708.13            75,145.63            609,853.76
   2016-17                470,000.00               75,145.63            65,040.63            610,186.26
   2017-18                495,000.00               65,040.63            54,212.50            614,253.13
   2018-19                515,000.00               54,212.50            42,625.00            611,837.50
   2019-20                540,000.00               42,625.00            29,125.00            611,750.00
   2020-21                570,000.00               29,125.00            14,875.00            614,000.00
   2021-22                 595,000.00              14,875.00                -               609,875.00
   TOTAL                 $6,805,000.00           $1,554,991.62        $1,332,176.93        $9,692,168.55


 Total Outstanding Bonds:                $6,805,000.00

 Total Original Issue:                   $6,805,000.00

 All Bonds with maturities February 17, 2016 callable February 15, 2016, or any date thereafter at the par
 value thereof plus accrued interest to the date fixed for redemption.

 Paying Agent:                           JPMorgan Chase Bank




                                                         140
                              Certificate of Obligation Debt Service
 Certificate of Obligation Bonds (2004 – 4B Sales Tax Fund Issuance)
                                      Schedule of Requirements

Purpose: Acquisition of property and facilities for Convention/Civic Center purposes;
         construction and improvements of City park facilities; and Library
         improvements.

    Fiscal              Principal                Interest                Interest
    Year                 15-Feb                  15-Feb                  15-Aug                Total
   2006-07            $760,000.00              $461,890.63             $450,490.63         $1,672,381.26
   2007-08             785,000.00              450,490.63              438,715.63          1,674,206.26
   2008-09             810,000.00              438,715.63              425,553.13          1,674,268.76
   2009-10             835,000.00              425,553.13              410,940.63          1,671,493.76
   2010-11             865,000.00              410,940.63              395,262.50          1,671,203.13
   2011-12             900,000.00              395,262.50              377,825.00          1,673,087.50
   2012-13             935,000.00              377,825.00              359,125.00          1,671,950.00
   2013-14             980,000.00              359,125.00              334,625.00          1,673,750.00
   2014-15            1,030,000.00             334,625.00              308,875.00          1,673,500.00
   2015-16            1,080,000.00             308,875.00              281,875.00          1,670,750.00
   2016-17            1,135,000.00             281,875.00              253,500.00          1,670,375.00
   2017-18            1,195,000.00             253,500.00              222,131.25          1,670,631.25
   2018-19            1,260,000.00             222,131.25              189,056.25          1,671,187.50
   2019-20            1,330,000.00             189,056.25              154,143.75          1,673,200.00
   2020-21            1,400,000.00             154,143.75              117,393.75          1,671,537.50
   2021-22            1,475,000.00             117,393.75               80,518.75          1,672,912.50
   2022-23            1,550,000.00              80,518.75               41,768.75          1,672,287.50
   2023-24            1,630,000.00              41,768.75                   -              1,671,768.75
   TOTAL             $19,955,000.00           $5,303,690.65           $4,841,800.02         $30,100,490.67


 Total Outstanding Bonds:           $19,955,000.00

 Total Original Issue:              $21,215,000.00

 All Bonds with maturities February 17, 2015 callable February 15, 2014, or any date thereafter at the par
 value thereof plus accrued interest to the date fixed for redemption.

 Paying Agent:                        JPMorgan Chase Bank




                                                    141
                                             Utility Debt Service
      Waterworks and Sewer System Refunding & Improvement
                      Revenue Bonds (1997)
                                          Schedule of Requirements

Purpose: Refunding a portion of the outstanding revenue bond debt and water and sewer
         line replacement, raw water intake structure, lift station, and pump station.

    Fiscal                 Principal                Interest            Interest
    Year                    15-Feb                   15-Feb             15-Aug                 Total
   2006-07                $735,000.00              $73,987.50         $54,877.50            $863,865.00
   2007-08                765,000.00               54,877.50           34,605.00             854,482.50
   2008-09                430,000.00               34,605.00           23,102.50             487,707.50
   2009-10                190,000.00               23,102.50           17,925.00             231,027.50
   2010-11                205,000.00               17,925.00           12,236.25             235,161.25
   2011-12                210,000.00               12,236.25           6,356.25             228,592.50
   2012-13                225,000.00                6,356.25               -                231,356.25
   TOTAL                 $2,760,000.00            $223,090.00         $149,102.50          $3,132,192.50


 Total Outstanding Bonds:                $2,760,000.00

 Total Original Issue:                   $10,140,000.00

 All Bonds with maturities February 15, 2007 callable February 15, 2006 or any date thereafter at the par
 value thereof plus accrued interest to the date fixed for redemption.

 Paying Agent:                           JPMorgan Chase Bank




                                                         142
                                             Utility Debt Service
         Waterworks and Sewer System Revenue Bonds (1998)
                                          Schedule of Requirements

Purpose: Improvements and extensions to the combined waterworks and sewer system.

    Fiscal                 Principal                Interest            Interest
    Year                    15-Feb                   15-Feb             15-Aug                 Total
   2006-07                $250,000.00              $33,136.25          $27,386.25           $310,522.50
   2007-08                265,000.00               27,386.25           21,158.75             313,545.00
   2008-09                275,000.00               21,158.75           14,627.50             310,786.25
   2009-10                290,000.00               14,627.50            7,595.00            312,222.50
   2010-11                310,000.00                7,595.00                -               317,595.00
   TOTAL                 $1,390,000.00            $103,903.75          $70,767.50          $1,564,671.25


 Total Outstanding Bonds:                $1,390,000.00

 Total Original Issue:                   $4,000,000.00

 All Bonds with maturities February 15, 2009 callable February 15, 2008 or any date thereafter at the par
 value thereof plus accrued interest to the date fixed for redemption.

 Paying Agent:                           JPMorgan Chase Bank




                                                         143
                                             Utility Debt Service
      Waterworks and Sewer System Improvement & Refunding
                      Revenue Bonds (1999)
                                          Schedule of Requirements

Purpose: Water system improvements and refunding a portion of the outstanding revenue
         bond debt.

    Fiscal                 Principal                Interest            Interest
    Year                    15-Feb                   15-Feb             15-Aug                 Total
   2006-07                $585,000.00              $70,697.50         $57,681.25            $713,378.75
   2007-08                625,000.00               57,681.25           43,462.50             726,143.75
   2008-09                650,000.00               43,462.50           28,350.00             721,812.50
   2009-10                470,000.00               28,350.00           17,187.50             515,537.50
   2010-11                125,000.00               17,187.50           14,125.00             156,312.50
   2011-12                130,000.00               14,125.00           10,875.00             155,000.00
   2012-13                135,000.00               10,875.00           7,500.00             153,375.00
   2013-14                145,000.00                7,500.00           3,875.00             156,375.00
   2014-15                155,000.00                3,875.00               -                158,875.00
   TOTAL                 $3,020,000.00            $253,753.75         $183,056.25          $3,456,810.00


 Total Outstanding Bonds:                $3,020,000.00

 Total Original Issue:                   $7,805,000.00

 All Bonds with maturities February 15, 2008 callable February 15, 2007 or any date thereafter at the par
 value thereof plus accrued interest to the date fixed for redemption.

 Paying Agent:                           JPMorgan Chase Bank




                                                         144
                                             Utility Debt Service
 Waterworks and Sewer System Subordinate Lien Revenue Bonds
                           (1999)
                                          Schedule of Requirements

Purpose: Improvements and extensions to the City's waterworks and sewer system.

    Fiscal                  Principal               Interest            Interest
    Year                     15-Feb                 15-Feb              15-Aug           Total
   2006-07                $440,000.00             $156,422.50         $156,422.50     $752,845.00
   2007-08                455,000.00              147,952.50          147,952.50      750,905.00
   2008-09                 470,000.00             138,966.25          138,966.25      747,932.50
   2009-10                 490,000.00             129,448.75          129,448.75      748,897.50
   2010-11                 505,000.00             119,281.25          119,281.25      743,562.50
   2011-12                 525,000.00             108,550.00          108,550.00      742,100.00
   2012-13                545,000.00               97,262.50           97,262.50       739,525.00
   2013-14                570,000.00               85,408.75           85,408.75       740,817.50
   2014-15                595,000.00               72,868.75           72,868.75       740,737.50
   2015-16                620,000.00               59,630.00           59,630.00       739,260.00
   2016-17                645,000.00               45,680.00           45,680.00       736,360.00
   2017-18                670,000.00               31,167.50           31,167.50       732,335.00
   2018-19                700,000.00               15,925.00           15,925.00       731,850.00
   TOTAL                 $7,230,000.00           $1,208,563.75       $1,208,563.75   $9,647,127.50


 Total Outstanding Bonds:                $7,230,000.00

 Total Original Issue:                   $9,950,000.00

 Paying Agent:                           JPMorgan Chase Bank




                                                         145
                                             Utility Debt Service
         Waterworks and Sewer System Revenue Bonds (2000)
                                          Schedule of Requirements

Purpose: Extensions and improvements to City's waterworks and sewer system.

    Fiscal                  Principal               Interest            Interest
    Year                     15-Feb                  15-Feb             15-Aug                 Total
   2006-07                $395,000.00              $33,582.50          $23,115.00           $451,697.50
   2007-08                420,000.00               23,115.00           11,880.00             454,995.00
   2008-09                 440,000.00              11,880.00                -               451,880.00
   TOTAL                 $1,255,000.00             $68,577.50          $34,995.00          $1,358,572.50


 Total Outstanding Bonds:                $1,255,000.00

 Total Original Issue:                   $7,000,000.00

 All Bonds with maturities February 15, 2010 callable February 15, 2009 or any date thereafter at the par
 value thereof plus accrued interest to the date fixed for redemption.

 Paying Agent:                           Bank of New York




                                                         146
                                             Utility Debt Service
Waterworks and Sewer System Revenue Refunding Bonds (2002)
                                          Schedule of Requirements

Purpose: Refunding of 1993 Revenue Bond issue in full.

    Fiscal                 Principal                Interest          Interest
    Year                    15-Feb                   15-Feb           15-Aug          Total
   2006-07               $2,125,000.00             $85,456.25        $32,331.25   $2,242,787.50
   2007-08                770,000.00               32,331.25         16,931.25     819,262.50
   2008-09                125,000.00               16,931.25         14,337.50     156,268.75
   2009-10                140,000.00               14,337.50         11,362.50     165,700.00
   2010-11                155,000.00               11,362.50          7,991.25     174,353.75
   2011-12                170,000.00                7,991.25          4,208.75     182,200.00
   2012-13                185,000.00                4,208.75              -        189,208.75
   TOTAL                 $3,670,000.00            $172,618.75        $87,162.50   $3,929,781.25


 Total Outstanding Bonds:                $3,670,000.00

 Total Original Issue:                   $11,810,000.00
 The Bonds are not subject to redemption prior to maturity.

 Paying Agent:                           JPMorgan Chase Bank




                                                         147
                                             Utility Debt Service
       Waterworks and Sewer System Revenue Bonds (2002-A)
                                          Schedule of Requirements

Purpose: Improvements and extensions to the City's waterworks and sewer system.

    Fiscal                  Principal               Interest            Interest
    Year                     15-Feb                 15-Feb              15-Aug                 Total
   2006-07                $440,000.00             $170,596.25         $159,046.25           $769,642.50
   2007-08                460,000.00              159,046.25          147,546.25            766,592.50
   2008-09                 485,000.00             147,546.25          136,027.50            768,573.75
   2009-10                 510,000.00             136,027.50          123,915.00            769,942.50
   2010-11                 535,000.00             123,915.00          111,208.75            770,123.75
   2011-12                 560,000.00             111,208.75           97,908.75            769,117.50
   2012-13                585,000.00               97,908.75           84,015.00             766,923.75
   2013-14                610,000.00               84,015.00           69,375.00             763,390.00
   2014-15                645,000.00               69,375.00           53,250.00             767,625.00
   2015-16                675,000.00               53,250.00           36,375.00             764,625.00
   2016-17                710,000.00               36,375.00           18,625.00             765,000.00
   2017-18                 745,000.00              18,625.00               -                763,625.00
   TOTAL                 $6,960,000.00           $1,207,888.75       $1,037,292.50         $9,205,181.25


 Total Outstanding Bonds:                $6,960,000.00

 Total Original Issue:                   $8,500,000.00

 All Bonds with maturities February 15, 2012 callable February 15, 2011 or any date thereafter at the par
 value thereof plus accrued interest to the date fixed for redemption.

 Paying Agent:                           JPMorgan Chase Bank




                                                         148
                                             Utility Debt Service
         Waterworks and Sewer System Revenue Bonds (2003)
                                          Schedule of Requirements

Purpose: Improvements and extensions to the combined waterworks and sewer system.

    Fiscal                 Principal                Interest            Interest
    Year                    15-Feb                   15-Feb             15-Aug                 Total
   2006-07                $240,000.00              $74,993.75         $71,993.75            $386,987.50
   2007-08                245,000.00               71,993.75           68,318.75             385,312.50
   2008-09                255,000.00               68,318.75           64,493.75             387,812.50
   2009-10                260,000.00               64,493.75           58,643.75             383,137.50
   2010-11                275,000.00               58,643.75           52,456.25             386,100.00
   2011-12                285,000.00               52,456.25           47,112.50             384,568.75
   2012-13                295,000.00               47,112.50           41,212.50             383,325.00
   2013-14                310,000.00               41,212.50           35,400.00             386,612.50
   2014-15                320,000.00               35,400.00           29,200.00             384,600.00
   2015-16                335,000.00               29,200.00           22,500.00             386,700.00
   2016-17                350,000.00               22,500.00           15,500.00             388,000.00
   2017-18                360,000.00               15,500.00           8,075.00             383,575.00
   2018-19                380,000.00                8,075.00               -                388,075.00
   TOTAL                 $3,910,000.00            $589,900.00         $514,906.25          $5,014,806.25


 Total Outstanding Bonds:                $3,910,000.00

 Total Original Issue:                   $4,600,000.00

 All Bonds with maturities February 15, 2014 callable February 15, 2013 or any date thereafter at the par
 value thereof plus accrued interest to the date fixed for redemption.

 Paying Agent:                           JPMorgan Chase Bank




                                                         149
                                             Utility Debt Service
Waterworks and Sewer System Refunding Revenue Bonds (2003-A)
                                          Schedule of Requirements

Purpose: Refunding a portion of the City's outstanding revenue debt.

    Fiscal                 Principal                Interest           Interest
    Year                    15-Feb                   15-Feb            15-Aug          Total
   2006-07                $650,000.00              $67,875.00        $58,937.50     $776,812.50
   2007-08                665,000.00               58,937.50          48,962.50      772,900.00
   2008-09                695,000.00               48,962.50          36,800.00      780,762.50
   2009-10                715,000.00               36,800.00          22,500.00      774,300.00
   2010-11                750,000.00               22,500.00          7,500.00      780,000.00
   2011-12                375,000.00                7,500.00              -         382,500.00
   TOTAL                 $3,850,000.00            $242,575.00        $174,700.00   $4,267,275.00


 Total Outstanding Bonds:                $3,850,000.00

 Total Original Issue:                   $4,870,000.00

 The Bonds are not subject to redemption prior to maturity.

 Paying Agent:                           JPMorgan Chase Bank




                                                         150
                                        Utility Debt Service
    Waterworks and Sewer System Refunding & Improvements
                    Revenue Bonds (2005)
                                     Schedule of Requirements

Purpose: Improvements and extensions to the combined waterworks and sewer system
         and refunding a portion of the revenue bond debt.

   Fiscal              Principal                Interest               Interest
   Year                 15-Feb                   15-Feb                15-Aug                 Total
  2006-07            $750,000.00              $251,093.75            $239,843.75          $1,240,937.50
  2007-08             765,000.00              239,843.75             226,456.25           1,231,300.00
  2008-09             525,000.00              226,456.25             217,268.75            968,725.00
  2009-10            1,055,000.00             217,268.75             190,893.75           1,463,162.50
  2010-11             910,000.00              190,893.75             172,693.75           1,273,587.50
  2011-12            1,285,000.00             172,693.75             140,568.75           1,598,262.50
  2012-13            1,345,000.00             140,568.75             106,943.75           1,592,512.50
  2013-14            1,235,000.00             106,943.75              76,068.75           1,418,012.50
  2014-15             925,000.00               76,068.75              52,943.75           1,054,012.50
  2015-16             890,000.00               52,943.75              32,918.75            975,862.50
  2016-17             290,000.00               32,918.75              27,118.75            350,037.50
  2017-18             300,000.00               27,118.75              21,118.75            348,237.50
  2018-19             315,000.00               21,118.75              14,425.00            350,543.75
  2019-20             325,000.00               14,425.00               7,437.50            346,862.50
  2020-21             340,000.00                7,437.50                   -               347,437.50
  TOTAL             $11,255,000.00           $1,777,793.75          $1,526,700.00         $14,559,493.75


Total Outstanding Bonds:           $11,255,000.00

Total Original Issue:              $11,475,000.00

All Bonds with maturities February 15, 2016 callable February 15, 2015 or any date thereafter at the par
value thereof plus accrued interest to the date fixed for redemption.

Paying Agent:                        JPMorgan Chase Bank




                                                   151
                                             Utility Debt Service
        Waterworks and Sewer System s Revenue Bonds (2006)
                                          Schedule of Requirements

Purpose: Improvements and extensions to the City's waterworks and sewer system.

    Fiscal                 Principal                Interest            Interest
    Year                    15-Feb                   15-Feb             15-Aug                 Total
   2006-07                $180,000.00              $85,061.25         $81,461.25            $346,522.50
   2007-08                190,000.00               81,461.25           77,661.25             349,122.50
   2008-09                195,000.00               77,661.25           73,761.25             346,422.50
   2009-10                205,000.00               73,761.25           69,661.25             348,422.50
   2010-11                210,000.00               69,661.25           65,461.25             345,122.50
   2011-12                220,000.00               65,461.25           61,061.25             346,522.50
   2012-13                230,000.00               61,061.25           56,461.25             347,522.50
   2013-14                240,000.00               56,461.25           51,661.25             348,122.50
   2014-15                250,000.00               51,661.25           46,411.25             348,072.50
   2015-16                260,000.00               46,411.25           41,048.75             347,460.00
   2016-17                270,000.00               41,048.75           35,311.25             346,360.00
   2017-18                280,000.00               35,311.25           29,186.25             344,497.50
   2018-19                295,000.00               29,186.25           22,548.75             346,735.00
   2019-20                310,000.00               22,548.75           15,418.75             347,967.50
   2020-21                325,000.00               15,418.75           7,862.50             348,281.25
   2021-22                340,000.00                7,862.50               -                347,862.50
   TOTAL                 $4,000,000.00            $820,038.75         $734,977.50          $5,555,016.25


 Total Outstanding Bonds:                $4,000,000.00

 Total Original Issue:                   $4,000,000.00

 All Bonds with maturities February 15, 2017 callable February 15, 2016 or any date thereafter at the par
 value thereof plus accrued interest to the date fixed for redemption.

 Paying Agent:                           JPMorgan Chase Bank




                                                         152
Non-Departmental
Organizational Chart



                                    Non-Departmental




            General Fund               Utility Fund         4B Sales Tax Fund


           Administration         Administrative Services    Administration
             (101-0111)                (402-0131)              (740-0111)


        Social Service Agencies
               (101-0112)


             Contingency
              (101-0113)




                                         153
154
                                                                                                      Non-Departmental
Purpose
The purpose of Non-Departmental/Miscellaneous is to provide segregated
funds to all City departments and various social service agencies in Lewisville.
In addition, consulting fees and contractual obligations are accounted for in this
non-departmental cost center. In FY 06-07, the Management Projects
Coordinator position has been moved to the City Manager's activity to better
reflect the true cost of the Administrative department.




Key Enhancements to this Year's Budget
The following are new items added to the department's budget in FY 06-07
      * Relocate overhead utility lines                                                                                   $150,000

      * Audit of Waste Management Garbage Collection By GBB                                                               $162,000




Expenditures (Department-Wide)
The following shows the department's budget by type of expenditure (activity) and then by fund.
                                                         2003-2004            2004-2005       2005-2006       2005-2006          2006-2007
      By Activity                                           Actual               Actual          Budget         Revised            Adopted
      Personal Services                                    (9,652)            (143,422)         97,898        (128,281)               24,750
      Supplies                                             41,500               38,208          22,400          28,122                22,700
      Services & Other Charges                            819,669             1,379,650       1,090,929       1,356,951              740,350
      Transfers & Reimbursement                         2,723,041             2,825,908       2,930,244       4,598,351         3,218,792
      Capital Outlay                                                -                     -               -               -           30,000
                                                        3,574,558             4,100,342       4,141,471       5,855,144         4,036,592


      By Fund
      General Fund                                        749,659             1,187,171        825,097        2,374,909         1,012,993
      Water & Sewer Fund                                2,824,899             2,911,599       3,257,631       3,386,492         2,988,599
                                                        3,574,558             4,100,342       4,141,471       5,855,144         4,036,592




                                                                        155
Personnel in this Department (All Funds)
The following shows the total number of employees who work for this department. These amounts include personnel accounted for in
all funds.
     Total Full-Time                                        2                 2             1                  1              -
     Total Part-Time                                     0.50                 -             -                   -             -




Strategic Plan
The City's Strategic Plan culminates with departments setting specific objectives that are designed to help achieve the City Council's
priorities and goals. Below are this department's specific objectives for FY 06-07

  Objectives for FY 06-07                       City Council Priority                           City Council Goal

  Maintain diversification between sales        Maintain financial stability.                   Maintain/improve revenue base
  tax, property tax and "other" revenue
  sources

  Minimize the visibility of infrastructure     Develop the City's economic base and            Improve the appearance of aging
                                                improve aging/substandard areas.                neighborhoods

  Compensation Plan                             Maintain a stable, high performance             Develop the organization
                                                workforce.




                                                                        156
Expenditures By Fund/Activity
General Fund
                                                                                                                                (101-0111)
Administration                                                                                                             General Fund
Expenditures for professional services and other general government functions that cannot be allocated to individual departments are
assigned Miscellaneous expenses. Also included in this function is an allowance for bad debt for certain General Fund receivables.
The FY 05-06 Revised Budget included a transfer to fund the Windhaven Dr capital improvement project.
                                                       2003-2004            2004-2005       2005-2006      2005-2006        2006-2007
      Activity Expenditures                               Actual               Actual          Budget        Revised          Adopted
        Personal Services                                25,875               (65,398)        83,148         (55,343)         10,000
        Supplies                                         22,969               27,350          22,400         28,122           22,700
        Services & Other Charges                        528,500             1,053,546        544,121        594,039          487,834
        Transfers & Reimbursement                         1,678                 1,678          1,678       1,634,785         288,709
        Capital Outlay                                            -                     -              -               -      30,000
                                                        579,023             1,017,176        651,347       2,201,603         839,243

      Personnel Schedule
        Project Manager                                      1                     1              -                -               -
        Management Projects Coordinator                      -                     -              1               1                -
        Budget & Research Analyst                            1                     1              -               -                -
        Total Full-Time                                      2                     2              1               1                -




                                                                                                                                (101-0112)
Social Service Agencies                                                                                                    General Fund
Financial Assistance to social service agencies operating within Lewisville is made available annually. Local agencies receiving aid
include SPAN, Friends of the Family, Youth and Family Services, Greater Lewisville Cares, Pediplace, Camp Summit, Retired Senior
Volunteer Program and Communities in Schools.
                                                       2003-2004            2004-2005       2005-2006      2005-2006        2006-2007
      Activity Expenditures                               Actual               Actual          Budget        Revised          Adopted
        Services & Other Charges                        170,636              169,995         173,250        173,250          173,250
                                                        170,636              169,995         173,250        173,250          173,250




                                                                                                                                (101-0113)
Reserves / Contingency                                                                                                     General Fund
As required by the City Charter, Reserves/Contingency is the appropriated reserve for the General Fund, which is to be used for
unforeseen events occurring during the fiscal year.
                                                       2003-2004            2004-2005       2005-2006      2005-2006        2006-2007
      Activity Expenditures                               Actual               Actual          Budget        Revised          Adopted
        Services & Other Charges                                  -                     -       500              56             500
                                                                  -                     -       500              56             500




                                                                      157
Grant Fund
                                                                                                                                       (212-0111)
Hurricanes Katrina/Rita                                                                                                             Grant Fund
This activity accounted for expenditures incurred for operations relating to Hurricane Katrina and Hurricane Rita in FY 04-05.
                                                         2003-2004            2004-2005       2005-2006       2005-2006            2006-2007
      Activity Expenditures                                 Actual               Actual          Budget         Revised              Adopted
         Supplies                                                   -              780                    -               -                    -
         Services & Other Charges                                   -              793                    -               -                    -
                                                                    -             1,572                   -               -                    -




Water & Sewer Fund
                                                                                                                                       (402-0131)

Administrative Services                                                                                                   Water & Sewer Fund
The purpose of this non-departmental activity is to account for all expenditures not directly associated with the provision of
water/sewer service or utility billing such as the indirect cost transfer and debt service requirements.
                                                         2003-2004            2004-2005       2005-2006       2005-2006            2006-2007
      Activity Expenditures                                 Actual               Actual          Budget         Revised              Adopted
         Personal Services                                (35,527)              (78,025)        14,750          (72,938)             14,750
         Supplies                                          18,531               10,078                    -               -                    -
         Services & Other Charges                         120,533              155,316         373,058         589,607               78,766
         Transfers & Reimbursement                      2,721,363             2,824,230       2,869,823       2,869,823            2,895,083
                                                        2,824,899             2,911,599       3,257,631       3,386,492            2,988,599

      Personnel Schedule
        Administrative Intern II                            0.50                      -              -                -                   -
         Total Part-Time                                    0.50                      -              -                -                   -




4B Sales Tax Fund
                                                                                                                                       (740-0111)
Administration                                                                                                                4B Sales Tax Fund
The FY 05-06 expenditures in this activity account for administrative costs and transfers to capital projects.
                                                         2003-2004            2004-2005       2005-2006       2005-2006            2006-2007
      Activity Expenditures                                 Actual               Actual          Budget         Revised              Adopted
         Transfers & Reimbursement                                  -                     -   1,508,743       1,543,743            7,330,000
                                                                    -                     -   1,508,743       1,543,743            7,330,000




                                                                        158
Mayor / Council
Organizational Chart



                                                    Citizens / Voters



                                                    Mayor / Council



                       Advisory Boards                                            Quasi-Judicial Boards




     Municipal Judge             City Secretary                         City Manager                      City Attorney


                                                             Police                      Fire
     Municipal Court
                                         Assistant City Manager                          Assistant City Manager
                                         (Development Services)                          (Administrative Services)


                                           Public Services                                   Budget & Research


                                   Community Development                                        Human Resources


                                   Parks & Leisure Services                                         Finance


                                                                                          Information Technology


                                                                                       Community Relations / Tourism




                                                        159
160
                                                                                                           Mayor & Council
Purpose
It is the purpose of the Mayor and Council to provide policy direction and input
to the City Manager and staff in order to meet the public service needs of the
residents of Lewisville. Council members serve as the legislative body and are
responsible for appointing the City Manager, City Secretary, City Attorney and
Municipal Court Judge. In addition, Council provides guidance to State and
Federal representatives, promotes interlocal cooperation with neighboring
communities and takes an active role in community projects and functions.




Key Enhancements to this Year's Budget
The following are new items added to the department's budget in FY 06-07
      * Professional Development Opportunities                                                                            $4,000




Expenditures (Department-Wide)
The following shows the department's budget by type of expenditure (activity) and then by fund.
                                                       2003-2004             2004-2005      2005-2006         2005-2006        2006-2007
      By Activity                                         Actual                Actual         Budget           Revised          Adopted
      Personal Services                                     196                 9,457         12,630             9,832             12,170
      Supplies                                                     -                    -              -          232                200
      Services & Other Charges                            50,096               53,261         56,486            56,202             60,746
      Transfers & Reimbursement                            2,922                5,845          5,845             5,845              5,845
                                                          53,214               68,563         74,961            72,111             78,961


      By Fund
      General Fund                                        53,214               68,563         74,961            72,111             78,961
                                                          53,214               68,563         74,961            72,111             78,961




                                                                       161
Strategic Plan
The City's Strategic Plan culminates with departments setting specific objectives that are designed to help achieve the City Council's
priorities and goals. Below are this department's specific objectives for FY 06-07

  Objectives for FY 06-07                       City Council Priority                            City Council Goal

  Continue current training and                 Provide a well developed and                     Maintain staffing and service levels that
  professional development opportunities        maintained infrastructure and meet               match community expectations
  for City Council.                             demand for services.

  Oppose legislation mandating decreased        Maintain financial stability.                    Maintain/improve revenue base
  appraisal and tax caps




Expenditures By Fund/Activity
General Fund
                                                                                                                                 (101-0211)
Administration                                                                                                              General Fund
The City of Lewisville operates under a Home Rule Charter with the Council/Manager form of government. All policy-making
decisions are vested in the City Council. The City Council is comprised of five Council members and a Mayor, each serving three-
year terms. The City Council appoints the City Manager, City Secretary, City Attorney and Municipal Judge. The City Council also
appoints members to boards/commissions/committees and various ad hoc committees. Council members began receiving $50 per
City Council meeting attended through a change in the City Charter effective in late '04.
                                                         2003-2004            2004-2005      2005-2006       2005-2006       2006-2007
       Activity Expenditures                                Actual               Actual         Budget         Revised         Adopted
         Personal Services                                    196                9,457         12,630            9,832          12,170
         Supplies                                                   -                    -              -            232          200
         Services & Other Charges                          50,096               53,261         56,486           56,202          60,746
         Transfers & Reimbursement                          2,922                5,845          5,845            5,845           5,845
                                                           53,214               68,563         74,961           72,111          78,961




                                                                        162
Administration
Organizational Chart



                                 Administration



                                  General Fund


                                Administration
                                   (101-0311)
                                City Manager (1)
                             Asst City Manager (2)
                         Budget & Research Director (1)
                       Management Projects Coordinator (1)
                            Executive Secretary (1)
                                  Secretary (1)


                             Economic Development
                                    (101-0321)
                        Economic Development Director (1)
                       Business Development Coordinator (1)
                       Economic Development Specialist (1)




                                    163
164
                                                                                                       Administration
Purpose
The purpose of the Administration Department is to provide leadership
necessary for the implementation of City Council policy direction,
administration of the organization and delivery of service to the citizens of
Lewisville. Economic Development, Strategic Planning and budgeting
functions are all accounted for in the City Administration budget. In FY 06-07,
the Management Projects Coordinator position has been moved from the Non-
Departmental activity to better reflect the expenses of the Administration cost
center. The Community Relations, Tourism, Special Events and Arts activities
were combined into a new department (Community Relations/Tourism) as a
result of their roles becoming increasingly interrelated and to better reflect the
expenses of this combined cost center.




Accomplishments (FY 05-06)
      * Implemented an annual review of the city fee schedule to the budget process.
      * During the first quarter, assisted the police department with the implementation of 12-hour shifts.
      * Initiated the new Tourism function and acquired the property at 606 W. Main St. for use as a visitors bureau
         center.

      * Implemented the creation of a monthly financial report which provides management with summaries of all
         budgeted funds, revenue analysis and forecasts, expenditure analysis and forecasts and capital improvement
         project updates and financial reports.

      * Secured 12 company locations in Lewisville.
      * Based on marketing objective of targeting DFW commercial brokerage community, continued production of the
         Executive Summary and Poster Aerial was conducted and items sent to our target list.

      * Distributed one Old Town Tribune newsletter to all Old Town addresses.
      * Received the Government Finance Officers Association Distinguished Budget Award for the FY 05-06 budget
         document.

      * Monitored the 79th Texas Legislature 3rd special session and responded to bills that would have an impact on
         the City.




                                                                    165
Key Enhancements to this Year's Budget
The following are new items added to the department's budget in FY 06-07
      * Provide ED training to new staff to gain high level of knowledge of ED tools                                           $1,890

      * Maintain high occupancy rates of existing office/industrial properties                                                 $1,790




Expenditures (Department-Wide)
The following shows the department's budget by type of expenditure (activity) and then by fund.
                                                           2003-2004             2004-2005       2005-2006       2005-2006          2006-2007
      By Activity                                             Actual                Actual          Budget         Revised            Adopted
      Personal Services                                    1,020,750             1,232,705       1,448,996       1,419,049         1,120,582
      Supplies                                               48,415                48,822          56,626          48,968               11,683
      Services & Other Charges                              122,660               110,582         781,208         801,904               85,162
      Transfers & Reimbursement                                5,407                 5,872        257,180         257,180                5,115
                                                           1,197,232             1,397,980       2,544,010       2,527,102         1,222,542


      By Fund
      General Fund                                         1,197,232             1,397,927       1,454,866       1,458,753         1,222,542
                                                           1,197,232             1,397,980       2,544,010       2,527,102         1,222,542




Revenues for which this Department is Directly Responsible
This department is responsible for the collection and administration of the following revenues. The department does not spend these
revenues directly.
                                                           2003-2004             2004-2005       2005-2006       2005-2006          2006-2007
                                                    Fund      Actual                Actual          Budget         Revised            Adopted
      Electric Franchise - CoServ                   101       101,814               116,638         114,398         112,647              108,484

      Electric Franchise - Texas/New Mexico Power   101      2,654,823             2,773,078       2,838,940       2,614,352            2,809,140

      Electric Franchise - TXU                      101                -                     -               -      299,173               80,000

      Natural Gas Franchise - Atmos Energy          101       503,841               560,186         531,729         601,964              631,000

      Fiber Optics Franchise - AT&T                 101        10,200                10,200          10,200          10,200               10,200

      Cable TV Franchise - Comcast                  101       409,708               472,421         429,888         473,081              430,000

      Cable TV Franchise - Verizon                  101                -                     -               -        7,063               28,000

      Utility Fund Payment In Lieu of Taxes         101       431,771               449,045         423,382         463,121              443,107

      Sales Tax                                     101     16,711,201            17,000,576      16,816,907      17,692,110        17,605,530

      Telephone Franchise - AT&T                    101        46,677                46,635         661,965          71,333               54,882

      Telephone Franchise - Verizon                 101       539,760               474,031                  -      450,000              432,000

      Garbage Collection Revenues                   101       450,047               779,195         710,654         947,560              874,793

      Recycling Revenue                             101                -              1,401                  -          911                  528


                                                                           166
          Landfill Host Fee - TWM                         101      1,623,417              1,322,151            1,295,504                 1,400,000           1,345,000

          Landfill Host Fee - BFI                         101        496,713                554,602             634,068                   500,000             500,000

          4B Sales Tax Fund Admin Allocation              101           16,380                 17,035               93,743                 93,743                35,000

          Waters Ridge PID Fund Admin Allocation          101            3,254                  1,855                1,560                  1,560                 1,560

          Indirect Cost Reimbursement                     101      2,289,592              2,375,185            2,446,441                 2,446,441           2,451,976

          Hotel / Motel Tax                               206      1,178,478              1,348,761            1,266,028                 1,336,368           1,376,459

          Assessments in Waters Ridge PID                 217           19,906                 19,966               15,200                 15,191                15,191

          Property Tax (Old Town TIRZ)                    225        134,548                159,015             159,015                   179,729             292,660

          Property Tax - County Portion (Old Town TIRZ)   225           74,886                 91,060               91,060                 98,279             158,359

          Transfers In                                    402                -                      -               78,851                       -               81,216

          Transfers In                                    508                -                      -           250,000                   250,000             250,000

          4B Sales Tax                                    740      4,177,801              4,255,172            4,189,142                 4,401,382           4,401,382

                                                                31,874,818             32,828,206          33,058,675              34,466,208            34,416,467




Personnel in this Department (All Funds)
The following shows the total number of employees who work for this department. These amounts include personnel accounted for in
all funds.
      Total Full-Time                                              11                     13                   16                  16.00                    10




Capital Improvement Projects
This department is responsible for overseeing the completion of the following capital improvement projects. Many capital
improvement projects are paid for by issuing General Obligation Bonds. The issuance of General Obligation Bonds is approved by
the voters. More detailed information about these projects can be found in the section of the budget titled "Capital Improvement

Building Construction
Project                                                              Project-To-Date Budget             Project-To-Date Expenses                     Current Year Budget
(G30422) Library Expansion                                                             11,183,412                            9,658,887                           1,524,525
(G30451) Old Town Historic Preservation                                                  400,000                              217,080                              182,920
(G30535) Residential Historic Preservation                                                50,000                                     -                              50,000
(G30616) Visitors Bureau Facility                                                        100,000                               57,634                               42,366
(G30653) Old Town Retail Incentive Program                                                75,000                                 4,576                              70,424
(G30713) Day Laborer Hiring Site                                                         138,709                                     -                             138,709
                                                                                                                                                                 2,008,943

Land Acquisition
Project                                                              Project-To-Date Budget             Project-To-Date Expenses                     Current Year Budget
(G30539) Old Town Property Development                                                   256,500                              255,584                                     916
                                                                                                                                                                          916




                                                                                 167
Machinery & Equipment
Project                                                      Project-To-Date Budget       Project-To-Date Expenses       Current Year Budget
(G30620) Old Town Wayfinding Signage                                           200,000                      25,952                   174,048
(G30623) Cable System Equipment                                                100,000                      23,288                     76,712
                                                                                                                                     250,760

Park Development
Project                                                      Project-To-Date Budget       Project-To-Date Expenses       Current Year Budget
(G30721) Old Town Park Plaza                                                  1,000,000                          -                  1,000,000
                                                                                                                                    1,000,000

Paving Projects
Project                                                      Project-To-Date Budget       Project-To-Date Expenses       Current Year Budget
(G30619) Old Town Parking Improvements                                         200,000                      34,851                   165,149
(G30656) Windhaven Drive Extension                                            1,633,107                          -                  1,633,107
                                                                                                                                    1,798,256




Strategic Plan
The City's Strategic Plan culminates with departments setting specific objectives that are designed to help achieve the City Council's
priorities and goals. Below are this department's specific objectives for FY 06-07

  Objectives for FY 06-07                       City Council Priority                               City Council Goal

  Utilize aggressive                            Maintain financial stability.                       Maintain/improve revenue base
  economic/redevelopment strategies to
  enhance sales/property tax bases

  Develop plan to address impacts to I35        Maintain financial stability.                       Maintain/improve revenue base
  expansion on HOT

  Fund and create day laborer                   Provide a community where                           Improve neighborhood security in aging
  site/ordinance                                citizens/visitors are safe and secure.              areas

  Develop specific opportunities for            Develop the City's economic base and                Increase re-development in other areas
  Convergence, Fox Ave. corridor, Main          improve aging/substandard areas.                    of the city
  St. corridor

  Develop/maintain quality job                  Develop the City's economic base and                Increase re-development in other areas
  opportunities which will further              improve aging/substandard areas.                    of the city
  diversity the local economy

  Develop plan for vacant commercial            Develop the City's economic base and                Increase re-development in other areas
  properties                                    improve aging/substandard areas.                    of the city

  Provide staff with appropriate training       Maintain a stable, high performance                 Develop the organization
  and professional development                  workforce.

                                                                        168
Performance Measures
Residents of Lewisville expect the City to provide the utmost level of service. In order to determine the quality of service the city is
providing, measures of performance are monitored to help determine if resources are being allocated effectively.
                                                            2003-2004      2004-2005      2005-2006     2005-2006       2006-2007
                                                            ACTUAL          ACTUAL        BUDGET        REVISED         ADOPTED

 Receive GFOA Distinguished Budget Award.                            Y                Y          Y                             Y




Expenditures By Fund/Activity
General Fund
                                                                                                                                    (101-0311)
City Manager's Office                                                                                                       General Fund
The City of Lewisville operates under the Council/Manager form of government. As Chief Executive Officer, the City Manager is
appointed by and serves under the policy direction of the City Council. Responsibilities of the office include: providing information
to the City Council on policy issues, implementing Council decisions, submitting the annual budget to Council and overseeing all
municipal operations. The Management Projects Coordinator position has moved from Non-Departmental to Administration in FY
06-07.
                                                         2003-2004         2004-2005       2005-2006        2005-2006         2006-2007
      Activity Expenditures                                 Actual            Actual          Budget          Revised           Adopted
         Personal Services                                686,374           726,898         757,058          762,458           873,518
         Supplies                                           4,827             3,974           4,300            3,418                4,300
         Services & Other Charges                          18,592            18,677          18,415           18,529            19,306
         Transfers & Reimbursement                          2,517             2,300           2,300            2,300                3,437
                                                          712,310           751,850         782,073          786,704           900,561

      Personnel Schedule
        City Manager                                           1                 1                1                 1                  1
         Assistant City Manager                                2                 2                2                 2                  2
         Budget & Research Director                            1                 1                1                 1                  1
         Mgmt Projects Coordinator                             -                 -                -                 -                  1
         Executive Secretary                                   1                 1                1                 1                  1
         Secretary                                             1                 1                1                 1                  1
         Total Full-Time                                       6                 6                6                 6                  7




                                                                     169
                                                                                                                           (101-0321)
Economic Development                                                                                                  General Fund
This activity is responsible for preparing information for prospective business relocations, providing related economic and fiscal
impact analyses, developing strategies for local business retention and establishing a network with local developers to ensure a
proactive stance in the City's economic development effort. Increase in FY 04-05 is due to transferring the Old Town Development
Coordinator position from the Community Development department to this activity.
                                                      2003-2004         2004-2005      2005-2006       2005-2006       2006-2007
      Activity Expenditures                              Actual            Actual         Budget         Revised         Adopted
        Personal Services                               134,552          234,929        238,999         239,484         247,064
        Supplies                                          7,740            6,550          7,383           4,841            7,383
        Services & Other Charges                         48,341           50,565         60,940          74,800           65,856
        Transfers & Reimbursement                         1,434            1,732          1,678           1,678            1,678
                                                        192,067          293,776        309,000         320,803         321,981

      Personnel Schedule
        Economic Development Director                        1                1              1               1                1
        Business Development Coordinator                     -                -               -               -               1
        Old Town Development Coordinator                     -                1              1               1                -
        Economic Development Specialist                      1                1              1               1                1
        Total Full-Time                                      2                3              3               3                3




                                                                                                                           (101-0331)
Community Relations                                                                                                   General Fund
This activity was moved to the Community Relations / Tourism Department (14) in FY 06-07.
                                                      2003-2004         2004-2005      2005-2006       2005-2006       2006-2007
      Activity Expenditures                              Actual            Actual         Budget         Revised         Adopted
        Personal Services                               199,823          270,878        281,390         262,762                    -
        Supplies                                         35,848           38,243         34,693          33,378                    -
        Services & Other Charges                         55,727           41,340         45,708          53,104                    -
        Transfers & Reimbursement                         1,456            1,840          2,002           2,002                    -
                                                        292,854          352,301        363,793         351,245                    -

      Personnel Schedule
        Community Relations Director                         1                1              1             0.32               -
        Marketing & Events Coordinator                       -                1              1               1                -
        Media Specialist                                     2                2              2               2                -
        Total Full-Time                                      3                4              4             3.32               -




                                                                  170
Hotel / Motel Tax Fund
                                                                                                                     (206-0341)
Tourism                                                                                                Hotel / Motel Tax Fund
This activity was moved to the Community Relations / Tourism Department (14) in FY 06-07.
                                                    2003-2004           2004-2005     2005-2006   2005-2006      2006-2007
       Activity Expenditures                           Actual              Actual        Budget     Revised        Adopted
         Personal Services                                    -                   -    171,549     154,346                  -
         Supplies                                             -              54          5,250       3,404                  -
         Services & Other Charges                             -                   -    321,314     316,349                  -
         Transfers & Reimbursement                            -                   -    251,200     251,200                  -
                                                              -              54        749,313     725,299                  -

       Personnel Schedule
         Director of Comm Relations & Tourism             -                   -             1        0.68               -
         Tourism Specialist                               -                   -             1           1               -
         Secretary                                        -                   -             1           1               -
         Tourism Sales Coordinator                        -                   -             -           1               -
         Total Full-Time                                  -                   -             3        3.68               -




                                                                                                                     (206-0351)
Special Events                                                                                         Hotel / Motel Tax Fund
This activity was moved to the Community Relations / Tourism Department (14) in FY 06-07.
                                                    2003-2004           2004-2005     2005-2006   2005-2006      2006-2007
       Activity Expenditures                           Actual              Actual        Budget     Revised        Adopted
         Supplies                                             -                   -      5,000       3,927                  -
         Services & Other Charges                             -                   -    195,000     199,292                  -
                                                              -                   -    200,000     203,219                  -




                                                                                                                     (206-0361)
Arts                                                                                                   Hotel / Motel Tax Fund
This activity was moved to the Community Relations / Tourism Department (14) in FY 06-07.
                                                    2003-2004           2004-2005     2005-2006   2005-2006      2006-2007
       Activity Expenditures                           Actual              Actual        Budget     Revised        Adopted
         Services & Other Charges                             -                   -    139,831     139,831                  -
                                                              -                   -    139,831     139,831                  -




                                                                  171
172
Public Records
Organizational Chart



                                            Public Records




                    General Fund                             Records Mgmt Fund


                    City Secretary                             Records Mgmt
                      (101-0411)                                (226-0411)
                   City Secretary (1)
                Deputy City Secretary (1)
              Records Mgmt Technician (1)
                     Secretary (1)


                       Elections
                      (101-0412)




                                              173
174
                                                                                                    Public Records
Purpose
To provide quality and efficient support services for the City Council in the
form of agendas, minutes, ordinances, resolutions, proclamations and
boards/commission administration; to provide City staff with an efficient and
effective records management program; to provide Lewisville residents with a
cost effective service to obtain birth/death information; and to conduct fair and
impartial City elections.




Accomplishments (FY 05-06)
      * City Council General Election successfully conducted using all electronic equipment.
      * Records Management software successfully installed and is now being uilized by City Secretary's Office and
         Human Resource.

      * Received Five-Star Award from the Bureau of Vital Statistics.
      * TER Software for Death Certificates successfully installed and being utilized




Expenditures (Department-Wide)
The following shows the department's budget by type of expenditure (activity) and then by fund.
                                                         2003-2004         2004-2005    2005-2006    2005-2006       2006-2007
      By Activity                                           Actual            Actual       Budget      Revised         Adopted
      Personal Services                                   295,189           224,274      240,143      240,358         249,574
      Supplies                                             18,282            16,998       25,984       19,429          24,830
      Services & Other Charges                             61,031            80,614       56,129       54,102          53,549
      Transfers & Reimbursement                             5,943             5,643        5,278        5,278           5,293
                                                          380,444           327,529      327,534      319,167         333,246


      By Fund
      General Fund                                        380,444           327,313      318,805      315,167         325,471
                                                          380,444           327,529      327,534      319,167         333,246




                                                                     175
Revenues for which this Department is Directly Responsible
This department is responsible for the collection and administration of the following revenues. The department does not spend these
revenues directly.
                                                               2003-2004            2004-2005       2005-2006          2005-2006               2006-2007
                                                        Fund      Actual               Actual          Budget            Revised                 Adopted
      Off-Premise Alcohol Sales Permits                 101               -                1,740            3,000               1,600                  1,000

      Birth & Death Certificate Fees                    101          34,628               38,708           39,362              52,248                 53,009

      Off-Premise Alcohol Sales Permit Processing Fee   101               -               13,230            3,000              10,713                  3,250

      Mixed Beverage Permit Processing Fee              101               -                7,400            4,000               5,600                  4,200

      Records Management Fees                           101               -                    -            7,018               6,497                  6,713

                                                                 34,628               61,078          56,380              76,658                  68,172




Personnel in this Department (All Funds)
The following shows the total number of employees who work for this department. These amounts include personnel accounted for in
all funds.
     Total Full-Time                                             4                    4                4                   4                      4




Performance Measures
Residents of Lewisville expect the City to provide the utmost level of service. In order to determine the quality of service the city is
providing, measures of performance are monitored to help determine if resources are being allocated effectively.
                                                                  2003-2004         2004-2005      2005-2006        2005-2006            2006-2007
                                                                  ACTUAL            ACTUAL         BUDGET           REVISED             ADOPTED

 Birth certificates issued.                                             2,404              2,637       2,600            2,600                2,600

 Death certificates issued.                                             3,086              3,825       3,200            3,600                3,200

 Percent of records on disposal list destroyed                            36%               16%            16%           16%                  16%
 annually.
 "Clean out your files" recycling event.                             2,525 lbs        3,537 lbs     2,500 lbs        2,752 lbs            2,500 lbs

 Cubic feet of records stored.                                          2,840              2,885       2,885            2,788                2,885




                                                                              176
Expenditures By Fund/Activity
General Fund
                                                                                                                              (101-0411)
City Secretary                                                                                                           General Fund
The City Secretary's Office is responsible for the preparation and maintenance of all public records, some of which include: Council
minutes, ordinances, resolutions, proclamations. The City Secretary's Office also conducts the records management program for the
City and serves as local birth and death registrar.
                                                        2003-2004            2004-2005   2005-2006        2005-2006       2006-2007
      Activity Expenditures                                Actual               Actual      Budget          Revised         Adopted
         Personal Services                               286,241              219,095     236,143          236,358         245,574
         Supplies                                         18,282               16,783      17,255           15,429          17,055
         Services & Other Charges                         50,777               70,347      50,829           48,802          48,249
         Transfers & Reimbursement                         5,943                5,643       5,278            5,278            5,293
                                                         361,243              311,868     309,505          305,867         316,171

      Personnel Schedule
        City Secretary                                        1                    1           1                1                1
         Deputy City Secretary                                1                    1           1                1                1
         Records Management Technician                        1                    1           1                1                1
         Secretary                                            1                    1           1                1                1
         Total Full-Time                                      4                    4           4                4                4




                                                                                                                              (101-0412)
Elections                                                                                                                General Fund
This activity accounts for all expenses incurred for the administration of all City-held elections which are accomplished through the
City Secretary's Office. Funding in this activity fluctuates annually depending on the number of elections anticipated to be held
during the fiscal year.
                                                        2003-2004            2004-2005   2005-2006        2005-2006       2006-2007
      Activity Expenditures                                Actual               Actual      Budget          Revised         Adopted
         Personal Services                                 8,948                5,178       4,000            4,000            4,000
         Services & Other Charges                         10,253               10,267       5,300            5,300            5,300
                                                          19,201               15,446       9,300            9,300            9,300




Records Management Fund
                                                                                                                              (226-0411)
City Secretary                                                                                              Records Management Fund
This activity in the Records Management Fund accounts for supplies and equipment used to store and replicate birth and death
records. The entire fund balance is budgeted in FY 06-07. This amount will enable expenditures related to the archiving of birth and
death records to be taken out of this fund until all funds are depleted. After which time, any future expenditures will be made out of
the General Fund.
                                                        2003-2004            2004-2005   2005-2006        2005-2006       2006-2007
      Activity Expenditures                                Actual               Actual      Budget          Revised         Adopted
         Supplies                                                  -             215        8,729            4,000            7,775
                                                                   -             215        8,729            4,000            7,775




                                                                       177
178
Legal Department
Organizational Chart



                        Legal Department



                          General Fund


                          City Attorney
                            (101-0511)
                         City Attorney (1)
                       Asst City Attorney (1)
                           Paralegal (1)


                       Outside / Other Legal
                            (101-0512)




                             179
180
                                                                                                  Legal Department
Purpose
To provide responsible representation and advice in all legal matters concerning
the City, its representatives and its employees. The Legal Department performs
this mission by ensuring that the City is represented in all claims against it;
effectively prosecutes claims by the City; monitors and assists with all lawsuits
performed by outside legal counsel; provides legal advice, both written and oral
opinions to the City Manager, City Council and staff and drafts all legal
instruments such as ordinances, resolutions, deeds and contracts.




Accomplishments (FY 05-06)
      * Processed 314 Open Records Requests (58% increase over last year)
      * Collected $42,000 on real estate liens for City expenses for mowing, demolition and clean up
      * Successfully negotiated Development and Service Agreements with Eastside property owners
      * Drafted comprehensive gas drilling ordinance
      * Responded orally, in writing or by e-mail to 95% of requests for opinions within 3 days
      * Successfully prosecuted municipal court cases
      * Successfully acquired several parcels of land as directed by council
      * Provided quality legal advice on numerous issues




Key Enhancements to this Year's Budget
The following are new items added to the department's budget in FY 06-07
      * Upgrade and utilize legal research technology                                                     $1,575




                                                                   181
Expenditures (Department-Wide)
The following shows the department's budget by type of expenditure (activity) and then by fund.
                                                       2003-2004             2004-2005       2005-2006       2005-2006       2006-2007
      By Activity                                         Actual                Actual          Budget         Revised         Adopted
      Personal Services                                 353,003               426,913         483,488         472,907         501,742
      Supplies                                            3,607                 2,238           3,900           3,424           3,900
      Services & Other Charges                           59,282                74,394          99,779          59,855          61,278
      Transfers & Reimbursement                           2,057                 2,057           1,569           1,569           1,569
                                                        417,949               505,602         588,736         537,756         568,489


      By Fund
      General Fund                                      417,949               498,252         553,736         537,756         568,489
                                                        417,949               505,602         588,736         537,756         568,489




Revenues for which this Department is Directly Responsible
This department is responsible for the collection and administration of the following revenues. The department does not spend these
revenues directly.
                                                       2003-2004             2004-2005       2005-2006       2005-2006       2006-2007
                                          Fund            Actual                Actual          Budget         Revised         Adopted
      Weed & Debris Fines                  101                18,374                34,321          15,000          27,000          26,567

                                                         18,374                34,321          15,000          27,000          26,567




Personnel in this Department (All Funds)
The following shows the total number of employees who work for this department. These amounts include personnel accounted for in
all funds.
     Total Full-Time                                     3                     4               3               3               3
     Total Part-Time                                      -                     -            0.58            0.58            0.58




                                                                       182
Strategic Plan
The City's Strategic Plan culminates with departments setting specific objectives that are designed to help achieve the City Council's
priorities and goals. Below are this department's specific objectives for FY 06-07

  Objectives for FY 06-07                        City Council Priority                           City Council Goal

  Utilize legal research technology              Community cost of service delivery.             Use technology in lieu of manpower
  effectively.                                                                                   when possible




Performance Measures
Residents of Lewisville expect the City to provide the utmost level of service. In order to determine the quality of service the city is
providing, measures of performance are monitored to help determine if resources are being allocated effectively.
                                                             2003-2004         2004-2005   2005-2006     2005-2006    2006-2007
                                                              ACTUAL           ACTUAL      BUDGET        REVISED      ADOPTED

 Percent of legal opinions rendered within five (5)                85%              95%         95%            95%          95%
 days.
 Legal expenses per capita.                                       $5.34            $5.81       $6.39          $6.44        $6.39

 Obtain convictions on all cases of sufficient merit.              95%              95%         95%            95%          95%




                                                                         183
Expenditures By Fund/Activity
General Fund
                                                                                                                                       (101-0511)
City Attorney                                                                                                                     General Fund
The City Attorney is appointed by the City Council and provides legal counsel to the City Council, City Manager and City
Departments. The office recommends and assists outside legal counsel with regard to litigation and other matters. This office serves
as Municipal Court Prosecutor and prepares City ordinances and resolutions.
                                                         2003-2004             2004-2005    2005-2006        2005-2006             2006-2007
      Activity Expenditures                                 Actual                Actual       Budget          Revised               Adopted
         Personal Services                                 353,003              426,913      483,488          472,907               501,742
         Supplies                                            3,607                2,238        3,900            3,424                 3,900
         Services & Other Charges                           30,279               25,461       28,779           23,855                30,278
         Transfers & Reimbursement                           2,057                2,057        1,569            1,569                 1,569
                                                           388,945              456,668      517,736          501,756               537,489

      Personnel Schedule
        City Attorney                                           1                    1            1                   1                  1
         Assistant City Attorney                                -                    1            1                   1                  1
         Prosecutor                                             1                    1            -                   -                  -
         Paralegal                                              1                    1            1                   1                  1
         Total Full-Time                                        3                    4            3                   3                  3

         Alternate Prosecutor                                   -                    -         0.58              0.58                  0.58
         Total Part-Time                                        -                    -         0.58              0.58                  0.58




                                                                                                                                       (101-0512)
Outside / Other Legal                                                                                                             General Fund
Litigation of all suits against the City not covered by the City's insurance carrier is handled by outside counsel.
                                                         2003-2004             2004-2005    2005-2006        2005-2006             2006-2007
      Activity Expenditures                                 Actual                Actual       Budget          Revised               Adopted
         Services & Other Charges                           29,003               41,583       36,000           36,000                31,000
                                                            29,003               41,583       36,000           36,000                31,000




4B Sales Tax Fund
                                                                                                                                       (740-0512)
Outside / Other Legal                                                                                                         4B Sales Tax Fund
This activity was originally set up to account for legal expenses related to the 4B Sales Tax Fund and related programs. However, the
expenses are now accounted for in the Non-Departmental activity as part of the administrative costs.
                                                         2003-2004             2004-2005    2005-2006        2005-2006             2006-2007
      Activity Expenditures                                 Actual                Actual       Budget          Revised               Adopted
         Services & Other Charges                                    -            7,350       35,000                      -                   -
                                                                     -            7,350       35,000                      -                   -




                                                                         184
Police Department
Organizational Chart


                                                          Police Department




             Grant Fund                                     General Fund                          Police / Fire Training Fund


            Traffic Safety                                                                        Training / Internal Affairs
             (212-0743)                                                                                  (222-0714)


          Victims Assistance         Administration                        Special Operations
              (212-0753)                (101-0711)                             (101-0752)
           Police Officer (1)        Police Chief (1)                      Police Sergeant (1)
                                   Asst Police Chief (2)                   Police Officer (14)

           Family Violence
              (212-0754)            Admin Support                      Crim Inv Administration
           Police Officer (1)          (101-0712)                             (101-0755)
                                    Admin Analyst (1)                     Police Captain (1)
                                   Admin Secretary (1)                    Police Sergeant (3)
         Local Law Enf Block          Secretary (1)                          Secretary (2)
                Grant                                                      Clerk Typist (4)
              (212-0757)
                                Training / Internal Affairs
                                       (101-0714)                       Neighborhood Integrity
                                    Police Officer (3)                        (101-0758)
                                                                           Police Officer (2)

                                  Community Relations
                                       (101-0715)                               Records
                                    Police Officer (1)                        (101-0781)
                                                                     Support Services Supervisor (1)
                                                                            Data Analyst (1)
                                          Patrol                      Property / Evidence Tech (2)
                                        (101-0741)                          Clerk Typist (4)
                                    Police Officer (63)
                                  Veh & Equip Porter (1)
                                                                           Communications
                                                                              (101-0782)
                                          Traffic                       Communications Supv (6)
                                        (101-0742)                         Dispatcher II (5)
                                    Police Sergeant (1)                     Dispatcher (12)
                                    Police Officer (10)

                                                                      Facility & Veh Maintenance
                                   Patrol Supervision                          (101-0783)
                                        (101-0746)
                                    Police Captain (1)
                                   Police Lieutenant (4)                      Desk / Jail
                                    Police Sergeant (8)                       (101-0784)
                                       Secretary (1)                      Police Captain (1)
                                                                          Jail Supervisor (5)
                                                                        Comm. Service Offc (10)
                                 Criminal Investigations
                                        (101-0751)
                                    Police Officer (19)
                                Crime Scene Technician (1)




                                                              185
186
                                                                                                Police Department
Purpose
To work in partnership with the community to protect life and property,
maintain order and enforce the law. The Police Department does this through
the following activities: Training Academy, Community Relations, Patrol,
Traffic, Investigations, Records and Evidence activities, Communications,
Vehicle/Facility Management and Jail.




Accomplishments (FY 05-06)
      * The Citizens On Patrol (COP) program assisted in providing patrol of the Mall and the restaurant area during
        the holiday season. COP provided patrol of the old town area in an effort to reduce graffiti offenses.

      * The police department continued with the city wide crime awareness drive targeting sub-divisions, home
        owners, businesses, mall, hospitals and banks. In FY 05-06 the department conducted 620 apartment visits, 22
        crime watch presentations and 123 crime and awareness presentations.

      * All supervisors participated in a leadership skills class organized by the Human Resources Department. All the
        new Sergeants attended the supervisory training program.

      * Increased utilization of volunteers in the lobby area and in making phone notification to individuals with
        warrants issued by Municipal Court.

      * All background investigations were processed within 10 working days, on average, of receipt of personal history
        statement and polygraph booklet.

      * All offenses involving violent crimes or firearms were reviewed and cases filed on a timely manner.
      * Though the total number of calls increased, response to Priority I calls was able to continue to be 7:01 minutes.
      * The department reviewed and updated Annex N of the EOC's law enforcement branch and the Action Check
        List.

      * Completed evaluation of internal focus group's project effectiveness.
      * The department implemented an "Adopt a School" program at the elementary school level to provide increased
        positive contacts with students, faculty and parents.

      * To reduce travel costs, all officers were able to complete the mandated TCLEOSE training on-line.
      * To improve communication between supervisory and non-supervisory personnel, weekly update reports were
        sent by email and placed in the briefing book. Daily shift briefings between first line supervisors and their
        personnel assisted in improving communication.

      * Provided victims' assistance to 100% of all violent crime victims. Provided referrals to 90% of family violence
        victims.

      * The department is in 100% compliance with TCLEOSE mandated training requirements.

                                                                  187
* The department prepared and submitted 16 grant proposals for a combined total of $549,183. The City was
  successful in obtaining funding for all grants where a decision has been made as of 9/30/2006, a 100% success
  rate.

* The department reviewed and updated Annex G of the city's Homeland Security manual.
* The internal focus group's recommendations were implemented.
* The department purchased 29 long-gun locking racks and barrier shields for patrol vehicles and 13 traffic vests
  with federal grant funding.

* The juvenile crime clerance rate improved by 28% compared to prior year's rate.
* Successfully executed an Interlocal agreement between Denton County, the DENCO Area 911 District and the
  City of Lewisville to jointly construct a 350' self-supporting radio tower in the City of Lewisville. Each agency
  invested $250,000 towards the construction so that the cost to each agency was one-third that of the total cost.
  The tower construction was completed in FY05-06 and some microwave equipment have been installed on the
  tower.

* A civilianization study of assignments that do not require a police officer was completed and appropriate
  changes were made.

* The re-roofing of the police building and the jail renovation to the male wing were completed.
* The department staff attended all meetings conducted by NCTCOG in an effort to continue participation in the
  NCTCOG Region 40 interoperable communications plan. Through this participation the department was
  successful in receiving $116,310 for the purchase of radio communication equipment.

* Fifteen advertisements were placed in an effort to attract police applicants, specfically targeting Spanish and
  Asian speaking individuals.

* The number of reported vehicle burglaries decreased by 21% in FY 05-06.
* The department conducted a total 150 targeted traffic enforcement.
* The number of reported robberies decreased by 14% in FY 05-06.
* The department sent six officers to a three-day bilingual training course.
* The Recording Association of America commended the department for its involvement in an investigation
  which resulted in the seizures of 4,646 private DC-R's and 969 pirate DVD's, in conjunction with nine CDR-
  DVD burners. The association reports that had the pirate product been sold to the public, it would have been a
  potential loss of $287,000 to their industry.

* The department purchased various forensic investigative software to assist in criminal identification.
* The department conducted two outreach programs targeting primarily spanish-speaking residents. The program
  included informing the residents on bicycle safety and vehicle child safety-seat education.

* The neighborhood policing initiative program staffed by two police officers and a code enforcement officer was
  implemented for the second half of FY 05-06. A total of 9 neighbourhood cookouts were conducted in an effort
  to directly interact with the public to promote crime-watch groups, citizen's report of suspicious activity and
  help residents understand city codes.

* The department, together with assistance provided by the Lewisville Citizen Police Academy Alumni,
  conducted an identification program at the Cimarron Living Center. Picture identification cards of residents
  were created for the center which would become useful in the search for a resident missing from the center.



                                                             188
      * Department detectives arrested three suspects for a murder that occurred in 1997. The filing of a missing person
         report in 2006 and the subsequent investigation that followed resulted in the arrest and indictment of three
         suspects.

      * The department conducted a total of 75 community education programs to encourage voluntary compliance with
         speed laws.




Expenditures (Department-Wide)
The following shows the department's budget by type of expenditure (activity) and then by fund.
                                                               2003-2004              2004-2005        2005-2006        2005-2006      2006-2007
      By Activity                                                 Actual                 Actual           Budget          Revised        Adopted
      Personal Services                                       11,650,673             12,311,640       13,475,871       13,083,547     14,238,332
      Supplies                                                  570,687                795,591          457,801          691,723        480,904
      Services & Other Charges                                 1,036,538               973,163         1,117,220        1,154,139      1,009,301
      Transfers & Reimbursement                                 465,116                460,678          450,722          452,752        523,656
      Capital Outlay                                                       -                      -                -      71,800                   -
                                                              13,723,013             14,541,073       15,501,614       15,453,961     16,252,193


      By Fund
      General Fund                                            13,509,946             14,141,091       15,244,276       15,083,458     16,013,364
      Grant Fund                                                209,112                384,895          218,838          337,758        218,332
      LEOSE Fund                                                   3,956                15,086           38,500           32,745         19,497
                                                              13,723,013             14,541,073       15,501,614       15,453,961     16,252,193




Revenues for which this Department is Directly Responsible
This department is responsible for the collection and administration of the following revenues. The department does not spend these
revenues directly.
                                                               2003-2004              2004-2005        2005-2006        2005-2006      2006-2007
                                                       Fund       Actual                 Actual           Budget          Revised        Adopted
      Abandoned Vehicle Notification Fees              101           9,903                 10,860           10,106            9,005         10,295

      Finger Printing Fees                             101          15,070                 17,686           15,268           20,241         17,736

      Police/Fire Reports Fees                         101           5,046                   811              500              681            720

      Police Contract with Castle Hills                101          65,940                 50,206           65,940           53,000         91,400

      Interlocal SRO Agreement Fees                    101         107,401                111,087          111,350          113,170        117,713

      Public Safety Radio Service Contracts            101          67,911                 75,762          108,122           82,704        100,572

      DOJ Bulletproof Vest Reimbursement               101           4,543                        -                -         11,400          2,152

      Jail Phone Commission                            101                 -                1,000                  -          5,041          7,181

      State Traffic Safety Grant                       212          11,700                 13,026           16,000           16,000         30,813

      State Victim's Assistance Grant                  212          41,812                 43,375           48,462           48,462         50,000

      Victims Assistance Grant Match from General Fu   212          30,654                 32,840           29,444           29,444         33,620

                                                                               189
          State Family Violence Prevention Grant           212          51,904                52,085               57,298               57,298                  60,650

          Interest                                         212             43                    70                   60                   60                     183

          Family Violence Prevention Grant Match from Ge   212          22,984                20,437               20,131               20,131                  24,051

          Federal Justice Assistance Grant                 212           3,929                     -                    -               21,638                  11,122

          Police Training Classes                          222               -                     -                    -                      -                 1,000

          LEOSE - Police Department                        223          10,472                10,330               10,000               10,243                  10,000

          Replacement Fund - Radio Payment Transfers       508      274,166               275,498              157,552                 153,746              159,902

          Court Award Revenues                             605           8,113                17,305                1,300                2,838                   3,000

                                                                  731,592               732,378              651,533                 655,103              732,110




Personnel in this Department (All Funds)
The following shows the total number of employees who work for this department. These amounts include personnel accounted for in
all funds.
      Total Full-Time                                            186                   186                  191                  193                     194
      Total Part-Time                                            8.21                  8.25                 8.38                 8.38                    8.38




Capital Improvement Projects
This department is responsible for overseeing the completion of the following capital improvement projects. Many capital
improvement projects are paid for by issuing General Obligation Bonds. The issuance of General Obligation Bonds is approved by
the voters. More detailed information about these projects can be found in the section of the budget titled "Capital Improvement

Building Construction
Project                                                                 Project-To-Date Budget         Project-To-Date Expenses                    Current Year Budget
(G70651) New Jail Facility                                                              600,000                             18,112                                581,888
                                                                                                                                                                 581,888




                                                                                 190
Strategic Plan
The City's Strategic Plan culminates with departments setting specific objectives that are designed to help achieve the City Council's
priorities and goals. Below are this department's specific objectives for FY 06-07

  Objectives for FY 06-07                         City Council Priority                           City Council Goal

  Reestablish the Directed Patrol Unit            Provide a community where                       Match demand for public safety with
  and reduce vehicle burglary by 1%.              citizens/visitors are safe and secure.          the appropriate manpower

  Continue COMSTAT briefing and                   Provide a community where                       Match demand for public safety with
  timely crime analysis to operations in          citizens/visitors are safe and secure.          the appropriate manpower
  fiscal year 2006-2007.

  Provide specific                                Provide a community where                       Provide necessary public safety
  equipment/computer/training needs in            citizens/visitors are safe and secure.          facilities and equipment
  FY 06-07, including computer software
  and overhead light equipment.




Performance Measures
Residents of Lewisville expect the City to provide the utmost level of service. In order to determine the quality of service the city is
providing, measures of performance are monitored to help determine if resources are being allocated effectively.
                                                              2003-2004         2004-2005   2005-2006     2005-2006    2006-2007
                                                               ACTUAL           ACTUAL      BUDGET        REVISED      ADOPTED

 Levels of citizen satisfaction with police service                  N/A             82%         N/A            N/A          N/A
 (Good and Excellent).
 Calls for service per 1,000 population.                             704             696         699             699         699

 Patrol availability factor / percent of time patrol                36%              34%         36%            36%         36%
 officers patrol.
 Sworn FTE's per 1,000 population.                                  1.40             1.40        1.40           1.41        1.40

 Response time to top priority calls.                               7:01             7:01        7:25           7:20        7:25

 UCR - Part I crimes per 1,000 population.                         50.50             47.1        49.0           49.0        49.0

 UCR - Part I crimes clearance rate.                             27.44%           26.13%         26%            26%         26%

 Reduce worker compensation injury claims.                            39               46          45             50          45

 Percent of residents who feel safe or very safe in                       -          98%         N/A            N/A          N/A
 our neighborhoods.




                                                                          191
Expenditures By Fund/Activity
General Fund
                                                                                                                              (101-0711)
Administration                                                                                                          General Fund
Police Administration assures the effective delivery of police services by providing leadership and direction and managing fiscal
affairs. The function also establishes goals and sets policy and procedural guidelines for the department.
                                                         2003-2004            2004-2005      2005-2006     2005-2006     2006-2007
      Activity Expenditures                                 Actual               Actual         Budget       Revised       Adopted
         Personal Services                                451,383              412,208        432,166       431,107        453,212
         Supplies                                           1,245                 398            490               80         300
         Services & Other Charges                          12,696               20,429        163,125        50,392         12,625
         Transfers & Reimbursement                                  -                    -      5,000         5,000                  -
                                                          465,323              433,034        600,781       486,579        466,137

      Personnel Schedule
        Police Chief                                           1                    1              1               1            1
        Assistant Police Chief                                 2                    2              2               2            2
         Total Full-Time                                       3                    3              3               3            3




                                                                                                                              (101-0712)
Administrative Support                                                                                                  General Fund
Administrative Support provides clerical, payroll, administrative and fiscal services for police administration.
                                                         2003-2004            2004-2005      2005-2006     2005-2006     2006-2007
      Activity Expenditures                                 Actual               Actual         Budget       Revised       Adopted
         Personal Services                                154,079              163,403        169,828       169,785        173,118
         Supplies                                          22,657                5,582          3,855         3,636          3,855
         Services & Other Charges                          11,052               10,809          8,206         7,604          8,106
                                                          187,788              179,794        181,889       181,025        185,079

      Personnel Schedule
        Administrative Analyst                                 1                    1              1               1            1
        Administrative Secretary                               1                    1              1               1            1
         Secretary                                             1                    1              1               1            1
         Total Full-Time                                       3                    3              3               3            3




                                                                        192
                                                                                                                                 (101-0714)
Training & Internal Affairs                                                                                                General Fund
The Training/Internal Affairs activity performs a variety of support services. These include background investigations of applicants;
investigations concerning integrity of police employees; and training of employees to ensure compliance with state standards. The
training function establishes training priorities for the departments, coordinated training through local, state and national sources and
provides an assessment of training needs determined by evaluation of officer's strength and weaknesses, liability issues and other
safety concerns. In FY 06-07, the Crime Analyst position (filled by a police officer) was converted to a DWI Officer and moved to
the Traffic activity, the crime and traffic analysis functions were transferred to a civilian position allowing the department to have
more law enforcement presence in the community.
                                                         2003-2004         2004-2005       2005-2006        2005-2006        2006-2007
      Activity Expenditures                                 Actual            Actual          Budget          Revised          Adopted
         Personal Services                                219,356           223,466         233,997          229,985          163,746
         Supplies                                          31,199            25,576          23,560           23,278           23,310
         Services & Other Charges                          49,912            51,089          36,166           50,144           34,626
         Transfers & Reimbursement                          1,114             1,039           1,149            1,149            1,135
                                                          301,581           301,170         294,872          304,556          222,817

      Personnel Schedule
        Police Officer                                          3                3               3                3                2
         Total Full-Time                                        3                3               3                3                2




                                                                                                                                 (101-0715)
Community Relations                                                                                                        General Fund
Community Relations provides information concerning public safety issues. These include crime prevention, safety awareness and
substance abuse education. Community Relations also coordinates programs of crime awareness in the business community in an
effort to foster a partnership between them and the Police Department. In addition, Community Relations coordinates release of
information to the news media.
                                                         2003-2004         2004-2005       2005-2006        2005-2006        2006-2007
      Activity Expenditures                                 Actual            Actual          Budget          Revised          Adopted
         Personal Services                                 76,655            75,838          80,774           77,360           80,286
         Supplies                                           1,337             1,629           1,350            1,306            1,300
         Services & Other Charges                           2,563             2,527           2,541            2,421            2,541
         Transfers & Reimbursement                          2,309             2,154                   -                -                -
                                                           82,864            82,148          84,665           81,087           84,127

      Personnel Schedule
        Police Officer                                          1                1               1                1                1
         Total Full-Time                                        1                1               1                1                1




                                                                     193
                                                                                                                                  (101-0741)
Patrol                                                                                                                       General Fund
Patrol responds expeditiously to calls for service. While not answering calls for service, Patrol attempts to identify public safety
problems and take appropriate actions to eliminate them. A separate special operations activity was created in FY 02-03. 18 Police
Officers were transferred to that activity at that time.
                                                          2003-2004         2004-2005       2005-2006        2005-2006        2006-2007
      Activity Expenditures                                  Actual            Actual          Budget          Revised          Adopted
         Personal Services                               3,912,343          4,158,228      4,731,310        4,549,863         4,938,053
         Supplies                                          213,350           258,836         216,960          240,843          229,829
         Services & Other Charges                          242,987           178,935         194,535          207,482          178,143
         Transfers & Reimbursement                         107,590            86,040          99,548           99,548           77,596
                                                         4,476,270          4,682,040      5,242,353        5,097,736         5,423,621

      Personnel Schedule
        Police Officer                                         59                 59             63               63                63
        Vehicle & Equipment Porter                              -                  -              1                1                 1
         Total Full-Time                                       59                 59             64               64                64

         Lead Crossing Guard                                 0.21               0.34            0.34             0.34             0.34
         School Crossing Guard                                  8               7.91            8.04             8.04             8.04
         Total Part-Time                                     8.21               8.25            8.38             8.38             8.38




                                                                                                                                  (101-0742)
Traffic                                                                                                                      General Fund
The Traffic Unit investigates traffic accidents to determine the causes and then the unit focuses enforcement on the contributing
factors in an effort to eliminate traffic accidents. It also responds to public concerns related to traffic law violators. An officer
assigned to DWI operations was added in FY 06-07.
                                                          2003-2004         2004-2005       2005-2006        2005-2006        2006-2007
      Activity Expenditures                                  Actual            Actual          Budget          Revised          Adopted
         Personal Services                                 647,129           694,399         753,695          728,982          848,348
         Supplies                                            2,023              3,394          2,200            3,448             2,200
         Services & Other Charges                           29,464            26,004          28,510           25,683           28,885
         Transfers & Reimbursement                          18,099            11,882          16,771           16,771           27,365
                                                           696,715           735,679         801,176          774,885          906,798

      Personnel Schedule
        Police Sergeant                                         1                  1              1                1                 1
        Police Officer                                          9                  9              9                9                10
         Total Full-Time                                       10                 10             10               10                11




                                                                      194
                                                                                                                             (101-0746)
Patrol/supervision                                                                                                     General Fund
The Patrol / Supervision activity's purpose is to motivate and lead employees to optimum performance. Supervisors identify public
safety problems and develop plans to deal with these problems.
                                                       2003-2004         2004-2005      2005-2006       2005-2006       2006-2007
      Activity Expenditures                               Actual            Actual         Budget         Revised         Adopted
        Personal Services                               924,661          1,003,134     1,251,106        1,202,254       1,358,079
        Supplies                                            912              1,064          900              536             900
        Services & Other Charges                         14,620            13,532         18,058          17,222           17,308
                                                        940,194          1,017,730     1,270,064        1,220,013       1,376,287

      Personnel Schedule
        Police Captain                                        1                 1             1                1               1
        Police Lieutenant                                     3                 3             4                4               4
        Police Sergeant                                       6                 6             8                8               8
        Secretary                                             1                 1             1                1               1
        Total Full-Time                                      11                11            14               14              14




                                                                                                                             (101-0751)
Criminal Investigation                                                                                                 General Fund
Investigative Services conducts criminal investigations on assigned cases, performs crime scene searches, gathers evidence, interview
witnesses, interrogates suspects, executes arrest and search warrants and prepares prosecution reports.
                                                       2003-2004         2004-2005      2005-2006       2005-2006       2006-2007
      Activity Expenditures                               Actual            Actual         Budget         Revised         Adopted
        Personal Services                              1,211,071         1,302,839     1,364,148        1,303,471       1,504,137
        Supplies                                         23,243            12,856         10,660          15,925           12,210
        Services & Other Charges                        163,344           163,108         88,562         148,590          121,949
        Transfers & Reimbursement                        76,804            74,268         73,602          73,602           80,835
                                                       1,474,463         1,553,071     1,536,972        1,541,588       1,719,131

      Personnel Schedule
        Police Officer                                       19                19            19               19              19
        Crime Scene Technician                                -                 -             -                -               1
        Total Full-Time                                      19                19            19               19              20




                                                                   195
                                                                                                                                 (101-0752)
Special Operations                                                                                                          General Fund
The Special Operations division includes three unique units responsible for services that reduce the number of calls for service
assigned to patrol officers. The units consists of School Resource Officers (SROs), Neighborhood Resource Officers (NROs), and
Directed Response/Patrol Officers (DPU). The SROs provide full-time police presence at all schools within the City limits. The
NROs employ problem-solving skills in quality-of-life issues in their respective districts. The DPUs provide immediate response
capabilities and are also charged with surveillance and apprehension responsibilities in high crime areas.
                                                      2003-2004             2004-2005       2005-2006       2005-2006        2006-2007
      Activity Expenditures                              Actual                Actual          Budget         Revised          Adopted
        Personal Services                             1,132,131             1,183,360       1,127,298       1,097,706       1,117,721
        Supplies                                          9,529                         -               -               -               -
        Services & Other Charges                        22,050                22,050          28,869          28,869           40,588
        Transfers & Reimbursement                                 -                     -     11,494          11,494           23,390
                                                      1,163,710             1,205,410       1,167,661       1,138,069       1,181,699

      Personnel Schedule
        Police Sergeant                                      2                     2               1               1               1
        Police Officer                                      16                    16              14              14              14
        Total Full-Time                                     18                    18              15              15              15




                                                                                                                                 (101-0755)
Criminal Investigations Administration                                                                                      General Fund
The Supervision and Administration activity's purpose is to motivate employees to optimum performance. Supervisors manage
investigations and perform case reviews to ensure proper investigative techniques.
                                                      2003-2004             2004-2005       2005-2006       2005-2006        2006-2007
      Activity Expenditures                              Actual                Actual          Budget         Revised          Adopted
        Personal Services                              568,510               624,849         653,770         653,786          672,324
        Supplies                                          1,337                  974             900             745             900
        Services & Other Charges                        10,089                10,019          10,089          10,051           10,089
                                                       579,936               635,842         664,759         664,582          683,313

      Personnel Schedule
        Police Captain                                       1                     1               1               1               1
        Police Sergeant                                      3                     3               3               3               3
        Secretary                                            2                     2               2               2               2
        Clerk Typist                                         4                     4               4               4               4
        Total Full-Time                                     10                    10              10              10              10




                                                                      196
                                                                                                                               (101-0758)
Neighborhood Integrity                                                                                                   General Fund
This activity provides funding for enhanced police presence in residential neighborhoods and neighborhood businesses to both impact
crime trends and to positively impact each citizen's perspective of safety in his own neighborhood. FY 06-07 is the first full-year for
this activity.
                                                        2003-2004            2004-2005      2005-2006      2005-2006      2006-2007
      Activity Expenditures                                Actual               Actual         Budget        Revised        Adopted
         Personal Services                                         -                    -              -     66,210         148,899
         Supplies                                                  -                    -              -     24,700           3,826
         Services & Other Charges                                  -                    -              -     13,860           2,750
         Transfers & Reimbursement                                 -                    -              -      1,164           1,164
                                                                   -                    -              -    105,934         156,639

      Personnel Schedule
        Police Officer                                         -                   -              -              2               2
         Total Full-Time                                       -                   -              -              2               2




                                                                                                                               (101-0781)

Records                                                                                                                  General Fund
The Records Unit's purpose is to maintain an organized central records system in support of police operations. Records also provides
copies of reports to citizens and other agencies and provides statistical information to the FBI. This unit is also responsible for the
proper handling of evidence. The unit stores and disposes of abandoned and stolen property or evidence acquired by the Police
Department. It conducts the abandoned vehicle and property auctions and submits evidence for laboratory analysis. In FY 06-07, a
Data Management Technician position was reclassified as to Data analyst and all crime and traffic analysis duties were assigned to
this position. Crime and traffic analysis had been performed by a police officer in activity 14 but this change allowed the department
to redeploy an additional officer into the community while continuing the vital function of crime and traffic analysis.
                                                        2003-2004            2004-2005      2005-2006      2005-2006      2006-2007
      Activity Expenditures                                Actual               Actual         Budget        Revised        Adopted
         Personal Services                               347,093              372,899        380,973        379,047         390,767
         Supplies                                         25,234               30,194         16,465         30,089          17,885
         Services & Other Charges                        164,960              148,086        169,238        168,536         197,011
                                                         537,286              551,179        566,676        577,672         605,663

      Personnel Schedule
        Support Services Supervisor                           1                    1              1              1               1
         Data Analyst                                          -                   -              -              -               1
         Data Management Technician                           1                    1              1              1               -
         Property & Evidence Tech                             2                    2              2              2               2
         Clerk Typist                                         4                    4              4              4               4
         Total Full-Time                                      8                    8              8              8               8




                                                                       197
                                                                                                                                (101-0782)
Communications                                                                                                             General Fund
The Communications Unit's purpose is to evaluate calls for service and assign appropriate resources. Communications also interfaces
with a variety of data networks to provide support to units in the field. Communications also coordinates communications services fo
other City departments and contracting agencies.
                                                         2003-2004         2004-2005      2005-2006        2005-2006        2006-2007
      Activity Expenditures                                 Actual            Actual         Budget          Revised          Adopted
         Personal Services                              1,226,678          1,224,408      1,301,385        1,252,989        1,342,250
         Supplies                                           7,000              4,137          3,631            3,649            3,431
         Services & Other Charges                         116,425           137,946         144,052          198,137         146,482
                                                        1,350,103          1,366,491      1,449,068        1,454,776        1,492,163

      Personnel Schedule
        Communications Supervisor                              6                  6              6                6                6
         Public Safety Dispatcher II                           5                  5              5                5                5
         Public Safety Dispatcher                             12                 12             12               12               12
         Total Full-Time                                      23                 23             23               23               23




                                                                                                                                (101-0783)
Facility & Vehicle Maintenance                                                                                             General Fund
Facility/Vehicle Maintenance is an unstaffed activity. Funding is included for lease payments, police radios, computers and payment
for building maintenance and janitorial services.
                                                         2003-2004         2004-2005      2005-2006        2005-2006        2006-2007
      Activity Expenditures                                 Actual            Actual         Budget          Revised          Adopted
         Supplies                                         153,150           197,140         109,558          214,422         129,856
         Services & Other Charges                         146,458           130,854         141,200          148,934         143,212
         Transfers & Reimbursement                        257,516           285,021         242,875          243,741         312,171
                                                          557,124           613,015         493,633          607,097         585,239




                                                                                                                                (101-0784)
Desk / Jail                                                                                                                General Fund
The purpose of the Desk/Jail activity is to provide safe and secure facilities for the temporary detention of prisoners. The units also
assists with walk-in customers by providing routing requests and writing reports.
                                                         2003-2004         2004-2005      2005-2006        2005-2006        2006-2007
      Activity Expenditures                                 Actual            Actual         Budget          Revised          Adopted
         Personal Services                                632,360           711,513         829,980          775,561         857,924
         Supplies                                          35,429            45,403          30,900           43,700          37,900
         Services & Other Charges                          28,800            27,573          28,827           28,597          28,827
                                                          696,590           784,489         889,707          847,858         924,651

      Personnel Schedule
        Police Captain                                         1                  1              1                1                1
        Jail Supervisor                                        5                  5              5                5                5
         Community Service Officer                            10                 10             10               10               10
         Total Full-Time                                      16                 16             16               16               16




                                                                     198
Grant Fund
                                                                                                                             (212-0714)
Hurricanes Katrina/Rita - Training/Internal Affairs                                                                      Grant Fund
This activity accounted for expenditures incurred for operations relating to Hurricane Katrina and Hurricane Rita in FY 04-05.
                                                       2003-2004            2004-2005   2005-2006       2005-2006        2006-2007
      Activity Expenditures                               Actual               Actual      Budget         Revised          Adopted
        Personal Services                                         -            3,367               -                -               -
                                                                  -            3,367               -                -               -




                                                                                                                             (212-0741)
Seat Belt Grant                                                                                                          Grant Fund
This activity accounts for a grant from the Texas Department of Transportation for the Seat Belt Enforcement Program during the
Memorial and Thanksgiving holiday periods.
                                                       2003-2004            2004-2005   2005-2006       2005-2006        2006-2007
      Activity Expenditures                               Actual               Actual      Budget         Revised          Adopted
        Personal Services                                 7,643               13,962       9,522            9,522                   -
                                                          7,643               13,962       9,522            9,522                   -




                                                                                                                             (212-0742)
Hurricanes Katrina/Rita - Traffic                                                                                        Grant Fund
This activity accounted for expenditures incurred for operations relating to Hurricane Katrina and Hurricane Rita in FY 04-05.
                                                       2003-2004            2004-2005   2005-2006       2005-2006        2006-2007
      Activity Expenditures                               Actual               Actual      Budget         Revised          Adopted
        Personal Services                                         -             376                -                -               -
                                                                  -             376                -                -               -




                                                                                                                             (212-0743)
Traffic Safety                                                                                                           Grant Fund
This activity accounts for a grant from the Texas Department of Transportation for a traffic safety program. The grant enables the
City to conduct a speed and occupant protection enforcement program during selected holiday periods.
                                                       2003-2004            2004-2005   2005-2006       2005-2006        2006-2007
      Activity Expenditures                               Actual               Actual      Budget         Revised          Adopted
        Personal Services                                 9,382               10,114      16,902           16,902          38,889
                                                          9,382               10,114      16,902           16,902          38,889




                                                                                                                             (212-0746)
Hurricanes Katrina/Rita - Patrol Supervision                                                                             Grant Fund
This activity accounted for expenditures incurred for operations relating to Hurricane Katrina and Hurricane Rita in FY 04-05.
                                                       2003-2004            2004-2005   2005-2006       2005-2006        2006-2007
      Activity Expenditures                               Actual               Actual      Budget         Revised          Adopted
        Personal Services                                         -            2,817               -                -               -
                                                                  -            2,817               -                -               -




                                                                      199
                                                                                                                              (212-0751)
Narcotics Enforcement Grant                                                                                                Grant Fund
This activity provided funding for one police officer to participate in the Denton County Narcotics Taskforce. Participation in the
Task Force was discontinued on January 15, 2003. In FY 05-06, $48,700 was received as a Homeland Security grant and allocated
out of this activity.
                                                        2003-2004            2004-2005   2005-2006        2005-2006       2006-2007
      Activity Expenditures                                Actual               Actual      Budget          Revised         Adopted
         Personal Services                                         -            2,868               -                -                -
         Supplies                                                  -          183,325               -       48,700                    -
                                                                   -          186,193               -       48,700                    -




                                                                                                                              (212-0752)
Gang Prevention Grant                                                                                                      Grant Fund
This grant assists the Police Department to continue educational programs in the area of drug and gang prevention and safe school
programs targeting at-risk youth.
                                                        2003-2004            2004-2005   2005-2006        2005-2006       2006-2007
      Activity Expenditures                                Actual               Actual      Budget          Revised         Adopted
         Personal Services                                         -            1,745               -                -                -
         Supplies                                         10,535               10,511      10,634           10,434                    -
         Services & Other Charges                          2,881                3,210       3,500            3,000                    -
         Transfers & Reimbursement                         1,684                 274          283              283                    -
                                                          15,100               15,740      14,417           13,717                    -




                                                                                                                              (212-0753)
Victim's Assistance                                                                                                        Grant Fund
This activity provides for one police officer who specializes in coordinating and managing of services for victims of violent crimes.
                                                        2003-2004            2004-2005   2005-2006        2005-2006       2006-2007
      Activity Expenditures                                Actual               Actual      Budget          Revised         Adopted
         Personal Services                                62,050               67,194      70,219           70,219           74,729
         Supplies                                            447                 279          600              444             600
         Services & Other Charges                          7,678                7,037       8,111            7,233            8,291
                                                          70,175               74,511      78,930           77,897           83,620

      Personnel Schedule
        Police Officer                                        1                    1           1                1                1
         Total Full-Time                                      1                    1           1                1                1




                                                                       200
                                                                                                                                 (212-0754)
Family Violence                                                                                                               Grant Fund
This activity provides for one police officer to participate in the investigation and prevention of family violence related offenses in
Lewisville.
                                                         2003-2004            2004-2005      2005-2006       2005-2006       2006-2007
      Activity Expenditures                                 Actual               Actual         Budget         Revised         Adopted
         Personal Services                                 68,148               58,655         68,798          68,798          75,850
         Supplies                                             619                 852           1,000            758              980
         Services & Other Charges                           7,163                7,098          7,631           6,865            7,871
                                                           75,931               66,605         77,429          76,421          84,701

      Personnel Schedule
        Police Officer                                          1                   1              1               1                1
         Total Full-Time                                        1                   1              1               1                1




                                                                                                                                 (212-0757)
Local Law Enforcement Block Grant (LLEBG)                                                                                     Grant Fund
This grant provides equipment related to law enforcement activities.
                                                         2003-2004            2004-2005      2005-2006       2005-2006       2006-2007
      Activity Expenditures                                 Actual               Actual         Budget         Revised         Adopted
         Supplies                                          30,881               11,212         21,638          22,799          11,122
                                                           30,881               11,212         21,638          22,799          11,122




                                                                                                                                 (212-0782)
Hurricanes Katrina/Rita - Communications                                                                                      Grant Fund
This activity accounted for expenditures incurred for operations relating to Hurricane Katrina and Hurricane Rita in FY 04-05.
                                                         2003-2004            2004-2005      2005-2006       2005-2006       2006-2007
      Activity Expenditures                                 Actual               Actual         Budget         Revised         Adopted
         Capital Outlay                                             -                    -              -      71,800                    -
                                                                    -                    -              -      71,800                    -




Fire & Police Training
                                                                                                                                 (222-0714)
Training & Internal Affairs                                                                                        Fire & Police Training
This activity accounts for firearms simulator rentals and maintenance costs associated with the simulator.
                                                         2003-2004            2004-2005      2005-2006       2005-2006       2006-2007
      Activity Expenditures                                 Actual               Actual         Budget         Revised         Adopted
         Supplies                                                   -                    -              -               -         500
         Services & Other Charges                                   -                    -              -               -         500
                                                                    -                    -              -               -        1,000




                                                                        201
202
Fire Department
Organizational Chart


                                               Fire Department




                                                 General Fund




                          Administration                    Support Services Admin
                            (101-0811)                            (101-0834)
                           Fire Chief (1)
                         Asst Fire Chief (2)
                                                                   Fire Training
                                                                     (101-0841)
                       Emerg/Suppr/Rescue                         Division Chief (1)
                             (101-0821)
                       Shift Commander (3)
                        Fire Captain (21)                       Community Relations
                       Driver/Engineer (24)                          (101-0842)
                         Firefighter (72)                         Division Chief (1)


                               EMS
                            (101-0822)
                         Division Chief (1)
                         Billing Clerk (2)


                         Fire Investigation
                            (101-0823)
                         Division Chief (1)


                          Specialty Teams
                            (101-0824)


                         Support Services
                           (101-0831)


                        Maintenance Mgmt
                             (101-0832)
                       Chief Fire Engineer (1)
                            Mechanic (1)




                                                   203
204
                                                                                         Fire Department
Purpose
To provide expert, rapid emergency response and proactive community risk
reduction to preserve and enhance the quality of life in our community. The
Fire Department assists anyone who is experiencing a threat to life or property
in any form involving fire, explosion, emergency medical situations,
entrapment, or chemicals, either in-progress or threatened.




Accomplishments (FY 05-06)
      * Funding for EMS supplies was increased.
      * New Engine 165's replacement payment was increased.
      * Fourth ambulance is in service at Firehouse Five.
      * New flooring at stations 1, 2 and 4 was installed.
      * New dive team vehicle is ordered and should be received by mid December.




Key Enhancements to this Year's Budget
The following are new items added to the department's budget in FY 06-07
      * Increase funding in Travel and Professional Development in 4 Divisions of Fire         $20,650
         Department.

      * Increase subscription accounts for Ambulance Billing                                    $2,100

      * Provide increase in Lease payment for upgraded Monitor/Defibrillators on                $4,520
         Ambulances.

      * Establish replacement payments for Grant funded portable radios in Fire                 $5,561
         Department.

      * Increase funding for Firefighter's protective clothing account.                        $24,458

      * Create 4th FTO/Shift for new ambulance station.                                         $3,600

      * Hire a mechanic to assist Fire Department Chief Engineer.                              $45,112




                                                                  205
Expenditures (Department-Wide)
The following shows the department's budget by type of expenditure (activity) and then by fund.
                                                                 2003-2004              2004-2005        2005-2006        2005-2006        2006-2007
      By Activity                                                   Actual                 Actual           Budget          Revised          Adopted
      Personal Services                                          9,417,560             10,003,871       10,970,535       10,907,858       11,433,635
      Supplies                                                    539,658                613,181          539,758          597,664          615,462
      Services & Other Charges                                    570,751                589,459          603,867          620,264          668,922
      Transfers & Reimbursement                                   391,762                407,840          373,807          373,807          376,948
      Capital Outlay                                                 8,260               362,270                     -     449,826                     -
                                                                10,927,991             11,976,622       12,487,967       12,949,420       13,094,967


      By Fund
      General Fund                                              10,879,189             11,579,289       12,477,967       12,477,256       13,071,767
      Fire & Police Training                                         3,712                  6,063          10,000             7,026          23,200
                                                                10,927,991             11,976,622       12,487,967       12,949,420       13,094,967




Revenues for which this Department is Directly Responsible
This department is responsible for the collection and administration of the following revenues. The department does not spend these
revenues directly.
                                                                 2003-2004              2004-2005        2005-2006        2005-2006        2006-2007
                                                         Fund       Actual                 Actual           Budget          Revised          Adopted
      Ambulance Transport Fees                           101         735,235                803,774          821,545          918,925          940,000

      Ambulance & Fire Contracts with Other Jurisdicti   101            53,574                 58,383           51,389           51,389           54,448

      Fire/EMS Contract with Castle Hills                101            78,911              116,858             78,911        120,980          134,124

      LEOSE - Fire Department                            222             1,132                  1,059                -             815              822

      Fire Training Tower Fees                           222             4,169                 14,101           10,000           14,411           11,000

      Replacement Fund - EMS Equip Replacement Pa        508            38,000                 38,546           41,217           44,684           46,417

                                                                  911,020               1,032,721        1,003,062        1,151,203        1,186,811




Personnel in this Department (All Funds)
The following shows the total number of employees who work for this department. These amounts include personnel accounted for in
all funds.
     Total Full-Time                                              126                    127              133              133              134




                                                                                 206
Capital Improvement Projects
This department is responsible for overseeing the completion of the following capital improvement projects. Many capital
improvement projects are paid for by issuing General Obligation Bonds. The issuance of General Obligation Bonds is approved by
the voters. More detailed information about these projects can be found in the section of the budget titled "Capital Improvement

Building Construction
Project                                                      Project-To-Date Budget      Project-To-Date Expenses        Current Year Budget
(G80665) Fire Station #7                                                      114,900                      18,239                     96,661
                                                                                                                                      96,661




Strategic Plan
The City's Strategic Plan culminates with departments setting specific objectives that are designed to help achieve the City Council's
priorities and goals. Below are this department's specific objectives for FY 06-07

  Objectives for FY 06-07                       City Council Priority                              City Council Goal

  Replace aging computers not on                Provide a well developed and                       Maintain an effective technology
  replacement schedule                          maintained infrastructure and meet                 infrastructure
                                                demand for services.

  Reduce the potential spread of                Provide a well developed and                       Maintain staffing and service levels that
  communicable diseases between                 maintained infrastructure and meet                 match community expectations
  members of LFD                                demand for services.

  Ensure Vehicle Maintenance is                 Provide a community where                          Match demand for public safety with
  conducted both efficiently and                citizens/visitors are safe and secure.             the appropriate manpower
  effectively

  Provide adequate funding for Protective       Provide a community where                          Provide necessary public safety
  Clothing                                      citizens/visitors are safe and secure.             facilities and equipment

  Provide replacement payments for              Provide a community where                          Provide necessary public safety
  Grant funded equipment                        citizens/visitors are safe and secure.             facilities and equipment

  Provide Monitor and Defibrillator             Provide a community where                          Provide necessary public safety
  funding                                       citizens/visitors are safe and secure.             facilities and equipment

  Ensure adequate funding for                   Provide a community where                          Provide necessary public safety
  Ambulance Billing                             citizens/visitors are safe and secure.             facilities and equipment

  To achieve adequate funding for               Provide a community where                          Ensure disaster preparedness and timely
  maintenance programs including                citizens/visitors are safe and secure.             response
  apparatus, building, and Bay Doors




                                                                        207
  Increase training opportunities for               Maintain a stable, high performance         Develop the organization
  various LFD divisions                             workforce.

  Promote physical fitness opportunities            Maintain a stable, high performance         Develop the organization
                                                    workforce.




Performance Measures
Residents of Lewisville expect the City to provide the utmost level of service. In order to determine the quality of service the city is
providing, measures of performance are monitored to help determine if resources are being allocated effectively.
                                                              2003-2004     2004-2005     2005-2006     2005-2006     2006-2007
                                                              ACTUAL        ACTUAL        BUDGET        REVISED      ADOPTED

 Average response time of fire companies to top                     4:52          4:50         4:50          5.27           4:50
 priority calls.
 Average EMS response time to top priority calls.                   5:43          3:54         3.54          4.51           3.54

 Unscheduled vehicle down time.                                30 hrs/mo     30 hrs/mo    30 hrs/mo      30hrs/mo      30 hrs/mo

 Fire loss as percentage of total property value.                 0.02%          .02%         .02%           .03%          .02%

 ISO fire insurance rating.                                           2             2             2             2             2

 Citizens rating fire services as good or excellent.              100%           85%          100%          100%           100%

 User rating of ambulance services as good or                      99%           73%           99%           99%            99%
 excellent.
 Number of EMS incidents per 1,000 population.                    54.29         59.86         59.86         60.20          59.86

 Fire service calls per 1,000 population.                         33.80         31.73         31.73         27.33          31.73

 Number of sworn fire FTE's per 1,000 population.                   1.40          1.40         1.47          1.40           1.47

 Percent of EMS billings collected.                                48%         43.56%       43.56%        49.63%         43.56%

 Reduce workers compensation injury claims.                          44            45            45            40            45




                                                                      208
Expenditures By Fund/Activity
General Fund
                                                                                                                               (101-0811)
Administration                                                                                                            General Fund
This activity provides planning and direction for the department including personnel management, budget and capital improvement.
                                                      2003-2004             2004-2005    2005-2006        2005-2006        2006-2007
      Activity Expenditures                              Actual                Actual       Budget          Revised          Adopted
        Personal Services                              510,789               513,451      539,423          537,440          561,121
        Supplies                                        15,798                16,045       17,565           16,790           21,402
        Services & Other Charges                        20,880                18,802       21,251           20,281           20,761
        Transfers & Reimbursement                       28,119                32,763       33,142           33,142           55,268
                                                       575,586               581,061      611,381          607,653          658,552

      Personnel Schedule
        Fire Chief                                           1                     1            1                1                1
        Assistant Fire Chief                                 2                     2            2                2                2
        Data Management Technician                           1                     1            1                1                1
        Administrative Secretary                             1                     1            1                1                1
        Secretary                                            1                     1            1                1                1
        Total Full-Time                                      6                     6            6                6                6




                                                                                                                               (101-0821)
Emergency/Suppression/Rescue                                                                                              General Fund
This activity includes the personnel, apparatus and equipment necessary to respond to all emergency incidents at any moment to
handle fire extinguishments, the rescue of trapped or endangered persons, support of the emergency medical services system and
removal of imminently threatening hazards.
                                                      2003-2004             2004-2005    2005-2006        2005-2006        2006-2007
      Activity Expenditures                              Actual                Actual       Budget          Revised          Adopted
        Personal Services                             8,353,607             8,840,698    9,770,866        9,715,877       10,149,463
        Supplies                                       236,999               222,915      254,217          277,703          298,263
        Services & Other Charges                       141,565               139,922      146,152          144,622          149,212
        Transfers & Reimbursement                      136,696               161,026      144,641          144,641          159,442
        Capital Outlay                                            -           33,927                 -                -                -
                                                      8,868,866             9,398,489   10,315,876       10,282,843       10,756,380

      Personnel Schedule
        Shift Commander                                      3                     3            3                3                3
        Fire Captain                                        21                    21           21               21               21
        Driver Engineer                                     24                    24           24               24               24
        Firefighter                                         66                    66           72               72               72
        Total Full-Time                                    114                   114          120              120              120




                                                                      209
                                                                                                                                 (101-0822)
EMS                                                                                                                        General Fund
The provision of Mobile Intensive Care Units and their equipment, plus the training of fire suppression personnel to become
Emergency Medical Technicians and Paramedics is funded in this activity. Medical control by a physician is also included in this
activity.
                                                         2003-2004            2004-2005    2005-2006        2005-2006       2006-2007
      Activity Expenditures                                 Actual               Actual       Budget          Revised         Adopted
         Personal Services                                151,402              159,986      204,092          203,878          209,569
         Supplies                                          86,005              113,344       97,171           93,441          103,650
         Services & Other Charges                          82,047               81,241       87,395           82,739          100,754
         Transfers & Reimbursement                         78,479               76,303      100,206           98,256           97,558
                                                          397,933              430,873      488,864          478,315          511,531

      Personnel Schedule
        Division Chief                                         1                    1            1                1                1
        Billing Clerk                                          1                    2            2                2                2
         Total Full-Time                                       2                    3            3                3                3




                                                                                                                                 (101-0823)
Fire Investigation                                                                                                         General Fund
This activity is responsible for investigation of all fires occurring in the City of Lewisville. This includes 24-hour immediate call-out
capabilities for fire investigations and explosive devices either located or suspected.
                                                         2003-2004            2004-2005    2005-2006        2005-2006       2006-2007
      Activity Expenditures                                 Actual               Actual       Budget          Revised         Adopted
         Personal Services                                108,952              164,565      123,393          121,482          124,541
         Supplies                                           2,438                3,185        3,050            4,479            5,304
         Services & Other Charges                           3,443                3,698       10,616            3,572           11,424
         Transfers & Reimbursement                          1,532                1,429        1,581            1,581            1,278
                                                          116,365              172,877      138,640          131,114          142,547

      Personnel Schedule
        Division Chief                                         1                    1            1                1                1
         Total Full-Time                                       1                    1            1                1                1




                                                                                                                                 (101-0824)
Specialty Teams                                                                                                            General Fund
This activity includes funding for specialty teams to include SCBA, boats, hazardous materials as well as high-angle or confined
space, trench and dive rescue.
                                                         2003-2004            2004-2005    2005-2006        2005-2006       2006-2007
      Activity Expenditures                                 Actual               Actual       Budget          Revised         Adopted
         Supplies                                          39,948               39,842       48,671           59,414           45,796
         Services & Other Charges                          15,985               15,415       19,560           15,100           19,560
         Transfers & Reimbursement                          3,421                8,077        6,729            6,729            6,793
         Capital Outlay                                             -           16,080                -                -                -
                                                           59,354               79,413       74,960           81,243           72,149




                                                                        210
                                                                                                                              (101-0825)
Reserves                                                                                                                 General Fund
This activity provided funding for supplies for the Fire Department Reserves which was moved into the Suppression Activity in FY
04-05.
                                                      2003-2004             2004-2005      2005-2006      2005-2006       2006-2007
      Activity Expenditures                              Actual                Actual         Budget        Revised         Adopted
        Supplies                                          1,120                        -              -              -               -
                                                          1,120                        -              -              -               -




                                                                                                                              (101-0831)
Support Services                                                                                                         General Fund
This activity includes funding for station and apparatus flags, replacement payments on two breathing air compressors and
replacement payments and maintenance contracts for radio equipment and Mobile Data Terminals (MDTs). In FY 06-07, computer
replacement payments were moved to the administration activity.
                                                      2003-2004             2004-2005      2005-2006      2005-2006       2006-2007
      Activity Expenditures                              Actual                Actual         Budget        Revised         Adopted
        Supplies                                         18,336               10,267          8,726         12,955           9,331
        Services & Other Charges                         39,019               35,483         39,077         39,077          41,368
        Transfers & Reimbursement                       135,423              120,694         79,159         81,109          49,688
                                                        192,778              166,444        126,962        133,141         100,387




                                                                                                                              (101-0832)

Maintenance Management                                                                                                   General Fund
Vehicle Maintenance is staffed with a Chief Engineer responsible for the maintenance of all fire vehicles and equipment. In FY 06-07
a Mechanic position is being added to assist the Chief Engineer.
                                                      2003-2004             2004-2005      2005-2006      2005-2006       2006-2007
      Activity Expenditures                              Actual                Actual         Budget        Revised         Adopted
        Personal Services                                75,004               82,030         84,262         83,077         127,281
        Supplies                                         73,395               81,487         77,000         85,403          88,975
        Services & Other Charges                         99,943              107,891         84,704        109,515         112,098
        Transfers & Reimbursement                         2,849                2,658          2,940          2,940           2,399
        Capital Outlay                                            -           33,209                  -      2,960                   -
                                                        251,191              307,274        248,906        283,896         330,753

      Personnel Schedule
        Chief Fire Engineer                                  1                    1              1              1               1
        Mechanic                                             -                    -              -              -               1
        Total Full-Time                                      1                    1              1              1               2




                                                                      211
                                                                                                                              (101-0834)
Support Services Administration                                                                                         General Fund
This activity tracks postage and utility costs of the Fire Department.
                                                         2003-2004         2004-2005     2005-2006       2005-2006        2006-2007
      Activity Expenditures                                 Actual            Actual        Budget         Revised          Adopted
         Supplies                                           5,105             4,873         6,000           5,481            6,000
         Services & Other Charges                         125,956           143,472       144,720         163,170          167,640
                                                          131,060           148,345       150,720         168,651          173,640




                                                                                                                              (101-0841)
Fire Training                                                                                                           General Fund
Fire Training arranges both external and internal training for the Fire Department staff. The Division Chief provides internal
classroom instruction in fire communications, fire safety, emergency medical service, diving and administration. Additionally, the
Training Division Chief coordinates and schedules training with outside instructors and the State. The Training Division also
provides a two-month certification course for new recruits.
                                                         2003-2004         2004-2005     2005-2006       2005-2006        2006-2007
      Activity Expenditures                                 Actual            Actual        Budget         Revised          Adopted
         Personal Services                                104,731           112,566       123,442         119,585          124,300
         Supplies                                          20,720            16,082        19,670          15,621           18,940
         Services & Other Charges                          31,337            32,079        32,572          30,498           32,635
         Transfers & Reimbursement                          3,199             2,984         3,300           3,300            1,604
                                                          159,987           163,711       178,984         169,003          177,479

      Personnel Schedule
        Division Chief                                          1                1             1                1               1
         Total Full-Time                                       1                 1             1                1               1




                                                                                                                              (101-0842)
Community Relations / Education                                                                                         General Fund
This activity tracks expenditures to educate the public, specifically the youth of the community, in fire and emergency medical safety
and in departmental public relations programs. This activity is also responsible for crisis management.
                                                         2003-2004         2004-2005     2005-2006       2005-2006        2006-2007
      Activity Expenditures                                 Actual            Actual        Budget         Revised          Adopted
         Personal Services                                105,143           112,321       121,557         122,294          124,160
         Supplies                                           7,337             6,475         7,688           6,305            7,801
         Services & Other Charges                          10,426            10,100        11,320          10,689           13,470
         Transfers & Reimbursement                          2,044             1,906         2,109           2,109            2,918
                                                          124,949           130,802       142,674         141,397          148,349

      Personnel Schedule
        Division Chief                                          1                1             1                1               1
         Total Full-Time                                       1                 1             1                1               1




                                                                     212
Grant Fund
                                                                                                                             (212-0821)
Homeland Security Grant                                                                                                  Grant Fund
This activity accounts for reimbursable purchases for the Texas Engineering and Extension Service (TEEX) State Homeland Security
Grant.
                                                       2003-2004            2004-2005      2005-2006    2005-2006        2006-2007
      Activity Expenditures                               Actual               Actual         Budget      Revised          Adopted
        Personal Services                                         -           13,105               -               -              -
        Supplies                                         19,664                        -           -      18,272                  -
        Capital Outlay                                    8,260              279,055               -     446,866                  -
                                                         27,924              292,159               -     465,138                  -




                                                                                                                             (212-0822)
Hurricanes Katrina/Rita - EMS Expenses                                                                                   Grant Fund
This activity accounted for expenditures incurred for operations relating to Hurricane Katrina and Hurricane Rita in FY 04-05.
                                                       2003-2004            2004-2005      2005-2006    2005-2006        2006-2007
      Activity Expenditures                               Actual               Actual         Budget      Revised          Adopted
        Personal Services                                         -             137                -               -              -
        Supplies                                                  -             695                -               -              -
        Services & Other Charges                                  -              47                -               -              -
                                                                  -             878                -               -              -




                                                                                                                             (212-0824)
Hurricanes Katrina/Rita - Special Teams                                                                                  Grant Fund
This activity accounted for expenditures incurred for operations relating to Hurricane Katrina and Hurricane Rita in FY 04-05.
                                                       2003-2004            2004-2005      2005-2006    2005-2006        2006-2007
      Activity Expenditures                               Actual               Actual         Budget      Revised          Adopted
        Supplies                                                  -             992                -               -              -
                                                                  -             992                -               -              -




                                                                                                                             (212-0842)
Hurricanes Katrina/Rita - Emerg. Management                                                                              Grant Fund
This activity accounted for expenditures incurred for operations relating to Hurricane Katrina and Hurricane Rita in FY 04-05.
                                                       2003-2004            2004-2005      2005-2006    2005-2006        2006-2007
      Activity Expenditures                               Actual               Actual         Budget      Revised          Adopted
        Personal Services                                         -            2,028               -               -              -
                                                                  -            2,028               -               -              -




                                                                      213
                                                                                                                       (212-0857)
Training                                                                                                           Grant Fund
This activity accounts for the purchase of a simulator.
                                                          2003-2004         2004-2005      2005-2006   2005-2006   2006-2007
      Activity Expenditures                                  Actual            Actual         Budget     Revised     Adopted
         Personal Services                                   6,108                     -           -           -            -
         Supplies                                           11,057            95,212               -           -            -
                                                            17,166            95,212               -           -            -




                                                                      214
Public Services Department
Organizational Chart
                                                       General Fund




     Administration           Streets / Asphalt       Streets / Drainage          Facilities Maint          Traffic / Signals
         (101-0913)              (101-0922)               (101-0924)                (101-0943)                  (101-0982)
  Public Serv Manager (1)       Foreman (1)             Crewleader (1)        Int Services Mgr (0.73)       Sr Signal Tech (1)
                               Crewleader (1)         Heavy Equip Op (3)        Facilities Supv (1)          Signal Tech (3)
                             Equip Operator (2)       Equip Operator (1)          Crewleader (1)
      Streets Admin           Maint Worker (2)                                 Bldg Repair Tech (1)
        (101-0921)                                                               Maint Worker (2)          Traffic / Roadway
    Operations Supv (1)                             Streets / Contr Maint          Custodian (2)             Illumination
       Secretary (1)          Streets / Concrete         (101-0925)                                           (101-0983)
                                  (101-0923)         Maint Specialist (1)
                                Crewleader (1)       Maint Technician (1)         Traffic / Signs
                              Heavy Equip Op (1)                                    (101-0981)
                              Equip Operator (1)                               Traffic Supervisor (1)
                               Maint Worker (7)                                   Crewleader (1)
                                                                                 Oper Worker (2)



                                                        Utility Fund



      Administration           ULM / Admin         ULM / Sys. Cleaning         Water Prod / Supply        Wastewater / Sludge
          (402-0911)             (402-0931)           (402-0935)                   (402-0953)               Management
  Dir of Public Services (1) Oper Supervisor (1)      Foreman (1)                                             (402-0963)
    Utilities Manager (1)       Secretary (1)        Crewleader (2)
                                                    Maint Worker (2)         Water Prod / Distribution
                                                                                    (402-0954)           Wastewater / Collection
  Departmental Support         ULM / Repair                                                                   & Pumping
       (402-0912)               (402-0932)          ULM / Night Crew                                          (402-0964)
   Admin Secretary (1)          Foreman (1)            (402-0936)               Water/Wastewater
                               Crewleader (4)         Crewleader (1)               Maintenance
                             Equip Operator (4)      Maint Worker (1)                (402-0957)          Environmental / Admin
        Storm Water           Maint Worker (4)                                Chief Plant Operator (1)         (402-0971)
         (402-0914)                                                             Plant Operator (4)
    Storm Water Insp (1)                        Water Prod / Admin
    Storm Water Spec (2) ULM / Valve & Hydrant        (402-0951)                                         Environ. / Pretreating /
                               (402-0933)        Water Prod Sup (1)            Wastewater / Admin               Sampling
                             Crewleader (1)          Foreman (1)                   (402-0961)                  (402-0972)
       Environmental        Maint Worker (1)                                   Wastewater Sup (1)          ECS Inspector (2)
         (402-0915)                                                               Foreman (1)
   Ecology Prg Coord (1)                       Water Prod / Treatment
                          ULM / Meter Services        (402-0952)                                         Environ. / Laboratory
                               (402-0934)      Chief Plant Operator (2)      Wastewater / Treatment           (402-0973)
                           Maint Oper Supv (1)   Plant Operator (9)                 (402-0962)            Lab Technician (3)
                             Crewleader (2)                                  Chief Plant Operator (1)
                            Maint Worker (2)                                   Plant Operator (11)




                                                   Internal Services Fund


                                                    Vehicle Maintenance
                                                         (504-0942)
                                                   Int Services Mgr (0.27)
                                                     Senior Mechanic (1)
                                                        Mechanic (3)
                                                       Stock Buyer (1)




                                                               215
216
                                                                                                       Public Services
Purpose
Beginning in FY 05-06 the Utilities Department and Public Works Department
were combined into a single Public Services Department. The mission of the
new Public Services Department is to operate and maintain quality
transportation, drainage and facility systems for the City with a commitment to
customer satisfaction and to providing superior water and wastewater services
and drainage systems for all consumers. Public Services is also responsible for
the operations and maintenance of the water and wastewater treatment systems.
The department manages the activities of Water Production, Wastewater
Treatment, Pretreatment and Laboratory Services and Environmental Programs.




Accomplishments (FY 05-06)
      * The first phase of the 2005 CDBG Neighborhood Improvement Project was completed. New curb and gutter
        was constructed on Mullins Avenue between College and Lester. The asphalt rehabilitation for this street is
        scheduled to be completed by January 2007.

      * Provided two collections for used holiday turkey frying oil and sent 200 gallons of used oil to be recycled into
        fuel at the Biodiesel Industries plant in Denton.

      * Re-established the City of Lewisville’s internal recycling program and recycled over 60,000 pounds of paper.
      * Distributed 20,000 residential recycling maps/calendars and posted the map and schedule on the city web site
        for online access to the information.

      * Provided over 70,000 information pieces and promotional items to Lewisville residents and over 1,600
        participants at environmental special events such as Trinity Trash Bash, HHW/electronics collections, and
        classroom presentations.

      * Promoted residential curbside recycling programs and recycled approximately 6,000,000 pounds of recyclable
        materials.

      * Developed code enforcement procedures to reinforce compliance with solid waste ordinances.
      * Fostered partnerships to promote environmental education and projects with North Central Texas Council of
        Governments, Keep Lewisville Beautiful, Upper Trinity Regional Water District, Lewisville Lake
        Environmental Learning Area, Waste Management, and Christian Community Action.

      * Completed the first year of the Corridor Beautification Project. This included landscaping at ten locations and
        replacement of the wooden screening fence on the south side of Corporate Drive west of Old Orchard.

      * Completed the CDBG funded Mesquite Creek Pedestrian Bridge located at Mill Street and Mesquite.
      * Video detection equipment was installed at the intersection of Main and Mill Streets. This type of detection uses
        video cameras to actuate the traffic signals as opposed to conventional inductive loop detectors that are installed
        in the street paving.

      * Completed the installation of LED traffic signal indications on the I -35 frontage road intersections. This project
        was completed in cooperation with TxDOT. TxDOT provided the materials and the Traffic Division installed
        the new indications at ten intersections.

                                                                   217
* The majority of the Hivue Sanitary Sewer Project was completed. ULM crews installed 2,000 linear feet of new
  8" sewer main on Mullins Avenue. Insituform Technologies Inc., completed 2,930 linear feet of sewer
  rehabilitation using their lining and pipe bursting applications on Harn, Degan, and Millican. Only one small
  section of sewer main on Lester Street remains to be completed for this project.

* Conducted four HHW and electronics collection events that served 864 households and diverted 79,480 pounds
  of household hazardous waste and over 41,000 pounds of electronics waste from the landfill.

* The Meter Services Activity restructure was implemented. This included reallocating an existing supervisory
  position from Fleet Services to Meter Services and moving the contract meter reading operations from Customer
  Service to Meter Services.

* Research into electric hybrid and biodiesel vehicles began.
* Sidewalk rehab was completed on south bound Garden Ridge between Valley Ridge and Valley Parkway.
* Four manholes were raised five feet in the Timber Creek area as part of the ongoing Inflow/Infiltration Program.
* One remaining change order for improvements to the existing Sand Filter remains to be completed for the
  Wastewater Treatment Plant expansion project. The expansion project increased the plant capacity by 3MGD,
  and improved critical treatment units.

* Two critical pump failures occurred at the Timber Creek Pump station. This station handles slightly less than
  half of the flow into the Wastewater Treatment Plant. The pump failures were due to the harsh pumping
  conditions, length of service and the composition of the original shaft. Each pump is rated for 9.12MGD.

* Annual CPR, Haz-mat, Storm Water, Supervisory, Pretreatment, Laboratory, Defensive Driving and Water and
  Wastewater certification training were completed.

* 100% of all eligible Water and Wastewater Operators have obtained their level “C” Certification.
* Six of fifteen scheduled replacements or maintenance of treatment equipment and appurtenances were
  completed in FY 05/06. All but two of the remaining projects will be accomplished.

* Power quality improvements were installed at the Treatment plants and major stations to reduce harmful
  harmonics, protect from power surges and potential power factor charges.

* 93% of Treated Water Fixed Demand was utilized.
* 100% of Wastewater Treatment SWPP requirements were met.
* The Storm Water Activity began revisions to the Management Plan and Storm Water Ordinance pending the
  final promulgation of the State’s permit for MS4s. ASIST software was purchased to track inspections and
  complaints.

* The Visitors Bureau was renovated primarily using in-house staff and resources.
* The new addition of the Library was opened on schedule.
* All scheduled maintenance activities were completed. These included street sweeping, channel mowing, and
  scheduled paving condition assessments.




                                                           218
Key Enhancements to this Year's Budget
The following are new items added to the department's budget in FY 06-07
      * Year 1 -Unfunded Water Line Replacements                                    $112,268

      * Street CIP - Neighborhood Rehab                                             $400,000

      * ECS - Replacement of Wastewater Laboratory Meter                              $1,423

      * Admin - Conservation of Electric Energy                                      $59,575

      * WWTP - Timber Creek Rotating Assemblies                                      $14,430

      * WWTP - Standby Plant Transformer and Plant 2 Waste Pump                      $19,676

      * WWTP - Vista Ridge UST                                                        $5,950

      * WWTP - Timber Creek Air Conditioner                                          $10,989

      * ECS - Replacement of ECS Sample Storage Refrigerator (1) and Laboratory       $5,670
        Refrigerators (2)

      * Meters - TCEQ Training and Certification                                      $1,150

      * ECS - Gas Detector                                                            $3,900

      * ULM - Small Equipment Replacement                                            $14,525

      * ULM - Hydro Excavator                                                        $43,322

      * ULM - Compact Excavator                                                      $34,000

      * Traffic - Small Equipment Replacement                                         $3,200

      * Traffic - Emergency Vehicle Preemption Equipment                              $8,500

      * Traffic - Increased Funding for Pavement Markings Material                    $6,000

      * Streets - Small Equipment Replacement                                        $14,000

      * WWTP - Hidden Cove                                                            $4,820

      * Streets - Temporary Worker Salaries                                          $37,000

      * SW - Expansion of Storm Water Program - 1 Inspector                         $135,614

      * IS - Improved HVAC Training for City Hall Automated Systems                   $2,500

      * IS - Reprogram City Hall HVAC System for Overall Improved Climate Control    $65,000

      * IS - Stand Alone Climate Control for City Hall Computer Room                 $23,000

      * WWTP - SCADA Replacement PC & Software                                        $4,458

      * ULM - Overtime                                                               $18,000

      * WWTP - Prairie Creek Expansion                                              $215,999

      * ECS - Increased Funding for Laboratory Supplies                               $8,000

      * Streets - Pavement Cutter for Crack Sealing                                   $8,761

      * EP - Permanent Household Hazardous Waste Collection Facility                 $38,500

      * Streets - Win Terminal thin clients                                           $2,286

      * IS - Replacement Christmas Tree Outside City Hall                            $30,000

                                                               219
      * WTP - Increase Raw and Treated Water                                                                    $292,476

      * WWTP - Wastewater Odor Control System                                                                    $82,765

      * WTP - Water/Wastewater Maintenance Service Activity                                                      $58,722

      * WTP - Chlorine Handling & Storage Improvements                                                           $18,186

      * WTP - Clarifier Drives                                                                                   $16,000

      * Streets - Expanded Concrete Maintenance Material                                                         $15,000




Expenditures (Department-Wide)
The following shows the department's budget by type of expenditure (activity) and then by fund.
                                                      2003-2004          2004-2005     2005-2006    2005-2006          2006-2007
      By Activity                                        Actual             Actual        Budget      Revised            Adopted
      Personal Services                               6,364,025          6,432,963    6,826,839     6,832,580          7,098,791
      Supplies                                        1,935,729          2,029,820    1,741,514     1,664,543          1,742,648
      Services & Other Charges                        6,206,390          6,745,654    6,683,063     7,130,253          7,472,431
      Transfers & Reimbursement                       2,352,770          2,646,879    2,799,155     2,737,242          2,629,130
      Capital Outlay                                    82,325             40,295       123,700      153,237               315,755
                                                     16,941,239         17,895,611   18,174,271    18,517,855         19,258,755


      By Fund
      General Fund                                    5,860,208          6,335,603    6,411,255     6,381,820          6,274,075
      Water & Sewer Fund                             10,183,184         10,546,965   11,263,206    11,527,319         12,489,049
      Internal Service Fund                            510,770            537,235       499,810      492,827               495,631
                                                     16,941,239         17,895,611   18,174,271    18,517,855         19,258,755




                                                                  220
Revenues for which this Department is Directly Responsible
This department is responsible for the collection and administration of the following revenues. The department does not spend these
revenues directly.
                                                                2003-2004             2004-2005            2005-2006               2005-2006              2006-2007
                                                         Fund      Actual                Actual               Budget                 Revised                Adopted
          Traffic Signal Repair in Other Jurisdictions   101           66,744                66,056               67,599                   44,400                44,400

          Water Sampling Fees                            402           36,863                43,212               36,653                   47,289                49,139

          DCTA Surcharges for Bus Maintenance            504                -                     -               35,116                   35,116                29,432

          Transfers In                                   504       427,550                422,680             464,331                  464,331               466,199

          Replacement Fund - Vehicle Replacement Payme   508       654,841                556,305             642,610                  662,210               661,341

                                                                1,185,998             1,088,254           1,246,309               1,253,346              1,250,511




Personnel in this Department (All Funds)
The following shows the total number of employees who work for this department. These amounts include personnel accounted for in
all funds.
      Total Full-Time                                            123                   123                 123                  123.50                    123
      Total Part-Time                                           2.38                     2                    -                        -                     -




Capital Improvement Projects
This department is responsible for overseeing the completion of the following capital improvement projects. Many capital
improvement projects are paid for by issuing General Obligation Bonds. The issuance of General Obligation Bonds is approved by
the voters. More detailed information about these projects can be found in the section of the budget titled "Capital Improvement

Building Construction
Project                                                                Project-To-Date Budget         Project-To-Date Expenses                      Current Year Budget
(G90663) Household Hazardous Waste Facility                                             43,500                                     -                                43,500
(U65395) Wastewater Treatment Plant Capacity Expansion                                7,939,546                            7,488,043                               451,503
(U90624) Reconstruction of Kealy Administration Building                               233,558                               34,257                                199,301
                                                                                                                                                                  694,304

Drainage Projects
Project                                                                Project-To-Date Budget         Project-To-Date Expenses                      Current Year Budget
(U90318) Inflow / Infiltration Replacement                                             500,000                              126,880                                373,120
                                                                                                                                                                  373,120

Machinery & Equipment
Project                                                                Project-To-Date Budget         Project-To-Date Expenses                      Current Year Budget
(U90655) Meter Replacements (2006)                                                     137,500                               82,781                                 54,719
                                                                                                                                                                    54,719

                                                                                221
Paving Projects
Project                                                               Project-To-Date Budget        Project-To-Date Expenses        Current Year Budget
(G90511) Corridor Beautification                                                         711,117                     240,518                    470,599
(G90601) Concrete Street Rehabilitation (2006)                                          1,011,677                    237,889                    773,788
(G90602) Asphalt Maintenance (2006)                                                      513,863                      36,491                    477,372
(G90603) Sidewalk Maintenance (2006)                                                     380,700                     120,545                    260,155
(G90604) Alley Rehabilitation (2006)                                                     135,362                       5,434                    129,928
(G90712) Neighborhood Street Rehabilitation Program                                      400,000                           -                    400,000
(G90715) Concrete Street Rehabilitation (2007)                                           940,000                           -                    940,000
(G90716) Alley Rehabilitation (2007)                                                     170,000                           -                    170,000
(G90717) Asphalt Maintenance (2007)                                                      332,303                           -                    332,303
(G90719) Sidewalk Maintenance 2007                                                       380,700                           -                    380,700
(G95131) FM 3040 (State Project)                                                        2,179,506                  2,039,096                    140,410
(G95210) Valley Ridge Blvd (BFI Contribution)                                            250,000                       1,250                    248,750
(G95215) College Street Extension                                                        102,777                           -                    102,777
(G95721) Lakeland Terrance Drainage and Paving                                          3,386,309                  3,318,171                     68,138
                                                                                                                                              4,894,920

Sewer System Projects
Project                                                               Project-To-Date Budget        Project-To-Date Expenses        Current Year Budget
(U60409) Elevated Storage Tank (Austin Ranch)                                           2,800,000                     56,849                  2,743,151
(U60425) Wastewater Treatment Plant (Sludge Mgmt)                                       5,379,262                     77,880                  5,301,382
(U90407) Purnell St. Wastewater Main Replacement Study                                    55,000                       9,425                     45,575
(U95362) Extension of Sanitary Sewer to Elm Fork Area                                   1,219,906                    193,982                  1,025,924
(U95459) Hivue Addition Sanitary Sewer Replacement                                       736,226                     284,733                    451,493
                                                                                                                                              9,567,525

Water System Projects
Project                                                               Project-To-Date Budget        Project-To-Date Expenses        Current Year Budget
(U60512) Midway Pump Station / Dallas Water Supply No. 3                               11,029,539                  4,253,443                  6,776,096
(U64460) Southside Water Supply                                                         7,141,097                  6,928,630                    212,467
(U90654) Water Line Replacements (2006)                                                 2,811,544                    374,042                  2,437,502
(U95352) Valley Ridge Northeast Water Line                                              2,168,607                    376,140                  1,792,467
(U95608) Water Line Replacement (2000)                                                  2,003,000                    807,798                  1,195,202
                                                                                                                                             12,413,733




Strategic Plan
The City's Strategic Plan culminates with departments setting specific objectives that are designed to help achieve the City Council's
priorities and goals. Below are this department's specific objectives for FY 06-07

  Objectives for FY 06-07                                City Council Priority                                City Council Goal

  Completion of the funded maintenance                   Provide a well developed and                         Improve street, sidewalk, alley and
  programs listed on the Five Year Street                maintained infrastructure and meet                   utility line condition ratings
  and Drainage Plan by the end of the                    demand for services.
  fiscal year.



                                                                                 222
Replacement of worn out and obsolete       Provide a well developed and         Improve street, sidewalk, alley and
small equipment by January 2007.           maintained infrastructure and meet   utility line condition ratings
                                           demand for services.

Completion of the funded utility line      Provide a well developed and         Improve street, sidewalk, alley and
maintenance programs by the end of the     maintained infrastructure and meet   utility line condition ratings
fiscal year.                               demand for services.

Completion of the funded traffic control   Provide a well developed and         Improve street, sidewalk, alley and
maintenance programs by the end of the     maintained infrastructure and meet   utility line condition ratings
fiscal year.                               demand for services.

Expand Funding for annual replacement      Provide a well developed and         Improve street, sidewalk, alley and
programming                                maintained infrastructure and meet   utility line condition ratings
                                           demand for services.

Completion of the funded street            Provide a well developed and         Improve street, sidewalk, alley and
maintenance programs by the end of the     maintained infrastructure and meet   utility line condition ratings
fiscal year.                               demand for services.

Maintain high citizen satisfaction         Provide a well developed and         Improve street, sidewalk, alley and
                                           maintained infrastructure and meet   utility line condition ratings
                                           demand for services.

All Scheduled                              Provide a well developed and         Maintain adequate capacity in
Replacement/Maintenance of Treatment       maintained infrastructure and meet   water/sewer systems
Equipment and Appurtenances                demand for services.

Implement storm water program              Provide a well developed and         Ensure high quality plan review and
requirements to meet MS4 regulations.      maintained infrastructure and meet   inspection services
                                           demand for services.

Continue to provide adequate response      Provide a well developed and         Maintain staffing and service levels that
to sewer stoppages after hours and on      maintained infrastructure and meet   match community expectations
weekends.                                  demand for services.

Meet or exceed State and Federal           Provide a well developed and         Maintain staffing and service levels that
standards for water and wastewater         maintained infrastructure and meet   match community expectations
quality.                                   demand for services.

Meet service levels for water              Provide a well developed and         Maintain staffing and service levels that
consumption                                maintained infrastructure and meet   match community expectations
                                           demand for services.

Improved Efficiency of HVAC System         Provide a well developed and         Maintain facilities to meet service
                                           maintained infrastructure and meet   demand
                                           demand for services.




                                                             223
  Provide appropriate and convenient             Provide a well developed and                   Maintain facilities to meet service
  solid waste management options for             maintained infrastructure and meet             demand
  residents to include trash, recycling,         demand for services.
  hazardous waste and electronics waste

  Implement Cost Savings Measures for            Community cost of service delivery.            Increase energy conservation measures
  Utilities Facilities

  Complete TCEQ Water Distribution               Maintain a stable, high performance            Develop the organization
  and Utility Safety Training for Meter          workforce.
  Operations Workers

  Replace the Light Tree at the City Hall        Enhance the community's image and              Use the Visitors Bureau and other City
  Plaza with one similar to the one on           citizen involvement.                           resources to define and promote a
  Main Street.                                                                                  positive City image among residents &
                                                                                                visitors to the City

  Develop presentations and information          Enhance the community's image and              Increase opportunities for citizen and
  pieces for environmental programs.             citizen involvement.                           community participation




Performance Measures
Residents of Lewisville expect the City to provide the utmost level of service. In order to determine the quality of service the city is
providing, measures of performance are monitored to help determine if resources are being allocated effectively.
                                                            2003-2004      2004-2005     2005-2006      2005-2006     2006-2007
                                                            ACTUAL         ACTUAL        BUDGET         REVISED      ADOPTED

 Percent of signal trouble calls resolved within 45              63%            72%            70%           70%             70%
 minutes of notification.
 Percent of paved lane mile assessed in satisfactory             59%            68%            69%           69%             69%
 condition.
 Operating and maintenance cost per lane mile.                 $7,123         $7,228         $7,420        $7,420          $7,420

 Number of water main breaks.                                      73             84            95             95             95

 Number of water main breaks per main mile.                      0.21           0.22           0.25          0.25            0.25

 Average time for water main break repairs.                    2.9 hrs           2.4            2.5           2.5             2.5

 Ratio of volume of sewage to water sold (I & I).             106/100         69/100        75/100         75/100          75/100

 Number of City main stoppages.                                   116             95            90             90             90

 Number of City main stoppages per main mile.                    0.39           0.31           0.30          0.30            0.30

 Work orders per mechanic.                                        537            524           550            569            550

 Percent of vehicles serviced within one day.                    87%         91.39%            90%           89%             90%

 Reduce workers compensation injury claims                         19             16            20             20             20
 (Streets)
                                                                    224
Tons of refuse collected per household account.           1.94          1.46         1.44         1.38         1.44

Percent electric rates at or lower than "Price to          6.8          22.8            7          11             7
beat".
Public education presentations.                            14            13           14           16           14

Percent of water unaccounted for.                         16%           18%          10%          10%          10%

Total gallons unaccounted for / water loss                724           990          456          456          456
(millions).
Reduce workers compensation injury claims                    5             7            5            5            5
(Utilities)
Total gallons pumped (millions) consumption.             4,551         5,057        4,563        4,563        4,563

Ratio of significant non-compliance for all SIUs.          10            10           12           12           12

Wastewater O&M treatment cost per million                 567           586          490          490          490
gallons (Influent).
Water cost per million gallons pumped (to                 986           963          992          992          992
distribution).
Water use per 1,000 population (Sales).             44,496,803    47,157,572   57,000,000   57,000,000   57,000,000

Pounds of recycled material collected per                 208        322.75          350       304.45          350
household.
Solid waste diversion rate.                             5.00%        10.00%       11.00%          9.94      11.00%

Percent of purchased water fixed demand used.             73%           77%          85%          85%          85%

Total gallons metered (millions) sales.                  3,827         4,140        4,150        4,150        4,150




                                                            225
Expenditures By Fund/Activity
General Fund
                                                                                                                              (101-0913)
Administration                                                                                                           General Fund
Manages and coordinates the personnel, equipment and budgetary resources dedicated to preserving and maintaining streets, traffic
control devices, utility lines and city-owned vehicles and facilities. In FY 05-06, the Public Works Director position was eliminated
and all related duties were moved to the Director of Public Services position, found in activity 402-0911.
                                                        2003-2004         2004-2005      2005-2006        2005-2006       2006-2007
      Activity Expenditures                                Actual            Actual         Budget          Revised         Adopted
         Personal Services                               205,942           236,504         92,251           91,793          95,496
         Supplies                                          1,317              1,539           835             696              835
         Services & Other Charges                         64,762            58,890         65,227           65,700          64,748
         Transfers & Reimbursement                        31,579            28,953         24,235           24,235          19,375
                                                         303,599           325,885        182,548          182,424         180,454

      Personnel Schedule
        Director of Public Works                              1                  1              -               -                -
         Public Works Manager                                 1                  1              1               1                1
         Total Full-Time                                      2                  2              1               1                1




                                                                                                                              (101-0921)
Streets Administration                                                                                                   General Fund
Supervises all street maintenance and drainage activities, plans schedules and implements projects, responds to customer requests for
service and maintains the pavement management program.
                                                        2003-2004         2004-2005      2005-2006        2005-2006       2006-2007
      Activity Expenditures                                Actual            Actual         Budget          Revised         Adopted
         Personal Services                               102,149           108,255        113,917          114,250         117,439
         Supplies                                          9,735            15,518           9,583          13,209          10,083
         Services & Other Charges                          6,333            13,267         22,748           21,166          26,099
         Transfers & Reimbursement                     2,084,943          2,295,444      2,293,473       2,293,473        2,175,199
                                                       2,203,159          2,432,483      2,439,721       2,442,099        2,328,820

      Personnel Schedule
        Operations Supervisor                                 1                  1              1               1                1
        Secretary                                             1                  1              1               1                1
         Total Full-Time                                      2                  2              2               2                2




                                                                    226
                                                                                                                                (101-0922)
Streets / Asphalt                                                                                                          General Fund
Provides manpower and material to perform asphalt repairs, crack sealing, pothole repairs and replace asphalt street failures. Assists
with other divisional activities and concrete repairs as time allows. For FY 06-07, funding for one full-time Maintenance Worker was
converted to temporary salaries to better allocate labor resources during peak workload periods.
                                                        2003-2004         2004-2005      2005-2006       2005-2006          2006-2007
      Activity Expenditures                                Actual            Actual         Budget         Revised            Adopted
         Personal Services                               348,455           330,038        365,612         357,277            339,193
         Supplies                                        159,264           146,437        159,358         130,573            146,741
         Services & Other Charges                         15,439            14,736         16,394          15,667             15,556
         Transfers & Reimbursement                        25,218            21,674         18,095          18,095             18,289
                                                         548,376           512,885        559,459         521,612            519,779

      Personnel Schedule
        Foreman                                               1                 1              1                1                 1
        Crewleader                                            1                 1              1                1                 1
         Equipment Operator                                   2                 2              2                2                 2
         Maintenance Worker                                   3                 3              3               3                  2
         Total Full-Time                                      7                 7              7                7                 6




                                                                                                                                (101-0923)
Streets / Concrete                                                                                                         General Fund
Provides manpower and materials to perform small-scale repair of concrete streets, curbs, gutters, alleys and sidewalks.
                                                        2003-2004         2004-2005      2005-2006       2005-2006          2006-2007
      Activity Expenditures                                Actual            Actual         Budget         Revised            Adopted
         Personal Services                               370,250           428,128        449,922         451,437            469,539
         Supplies                                        103,515           140,418        118,950         150,894            135,450
         Services & Other Charges                         14,082            13,528         13,644          13,163             13,644
         Transfers & Reimbursement                        16,770            15,642         17,302          17,302             11,790
                                                         504,616           597,717        599,818         632,796            630,423

      Personnel Schedule
        Crewleader                                            1                 1              1               1                  1
        Heavy Equipment Operator                              1                 1              1               1                  1
         Equipment Operator                                   1                 1              1                1                 1
         Maintenance Worker                                   7                 7              7               7                  7
         Total Full-Time                                     10                10             10              10                 10




                                                                    227
                                                                                                                             (101-0924)
Streets - Drainage/R.O.W.                                                                                               General Fund
Provides manpower and materials for routine cleaning and maintenance of roadside ditches, creeks and channels. Maintains storm
water collection system and inlet boxes. FY 06-07 includes am additional $37,000 for funding temporary employees.
                                                       2003-2004         2004-2005      2005-2006        2005-2006       2006-2007
      Activity Expenditures                               Actual            Actual         Budget          Revised         Adopted
        Personal Services                               297,418           241,400        265,105          266,463         331,765
        Supplies                                         41,781            44,163         35,450           40,599          43,300
        Services & Other Charges                         30,262            46,665         68,648           74,172          65,350
        Transfers & Reimbursement                        45,137            42,101         47,124           47,124          40,596
                                                        414,599           374,328        416,327          428,359         481,011

      Personnel Schedule
        Crewleader                                            1                1               1               1               1
        Heavy Equipment Operator                              3                3              3                3               3
        Equipment Operator                                    1                1              1                1               1
        Total Full-Time                                       5                5               5               5               5




                                                                                                                             (101-0925)
Streets - Contract Maintenance                                                                                          General Fund
Provides the manpower to manage and coordinate all annual contracts for large scale repair of concrete streets and major curb, gutter
and sidewalk replacements. Manages and inspects asphalt recycling and overlay projects. Collects, verifies and enters data required
for the Pavement Management System. For FY 06-07, the Construction Inspector position has been moved to the Utility Fund and
converted to a Stormwater Inspector position.
                                                       2003-2004         2004-2005      2005-2006        2005-2006       2006-2007
      Activity Expenditures                               Actual            Actual         Budget          Revised         Adopted
        Personal Services                               149,722           158,344        166,804          167,919         108,128
        Supplies                                           1,868            2,425          2,250            2,769           1,601
        Services & Other Charges                           6,052            6,097          6,062            6,265           4,896
        Transfers & Reimbursement                          3,962                    -      2,180            2,180           1,100
                                                        161,603           166,865        177,296          179,133         115,725

      Personnel Schedule
        Street Maintenance Specialist                         1                1               1               1               1
        Construction Inspector                                1                1               1               1                -
        Street Maintenance Techncian                          1                1               1               1               1
        Total Full-Time                                       3                3               3               3               2




                                                                   228
                                                                                                                            (101-0941)
Central Warehouse                                                                                                     General Fund
Supervises the operation of the Fleet Parts Warehouse / City Store and Fleet Services. Manages the vehicle replacement program.
Operates and maintains the Fleet Management program. Provides manpower and material to stock and operate the fleet parts
warehouse and City general warehouse. This operation has been moved to the Internal Services Fund for FY 06-07 due to the
elimination of a central warehouse function and the reallocation to 100% fleet services.
                                                       2003-2004         2004-2005     2005-2006       2005-2006        2006-2007
      Activity Expenditures                               Actual            Actual        Budget         Revised          Adopted
        Personal Services                                67,582            72,125        77,109          61,521                    -
        Supplies                                          2,955              890          1,850             891                    -
        Services & Other Charges                          6,521            13,635         7,158           4,426                    -
        Transfers & Reimbursement                          911               850            850             850                    -
                                                         77,969            87,500        86,967          67,688                    -

      Personnel Schedule
        Fleet Services Supervisor                         0.50              0.50           0.50            0.50                -
        Stock Buyer                                          1                 1             1                1                -
        Total Full-Time                                   1.50              1.50           1.50            1.50                -




                                                                                                                            (101-0943)
Facilities Maintenance                                                                                                General Fund
Provides supervision, manpower and materials for the maintenance, repair and cleaning needed to preserve the condition of city-
owned facilities and systems. The increase in services and other charges is related to HVAC improvements.
                                                       2003-2004         2004-2005     2005-2006       2005-2006        2006-2007
      Activity Expenditures                               Actual            Actual        Budget         Revised          Adopted
        Personal Services                               341,315           326,363       458,944         424,430          437,629
        Supplies                                         43,268            25,841        20,650          30,525           32,850
        Services & Other Charges                        272,503           393,841       399,925         396,357          417,102
        Transfers & Reimbursement                         2,925             2,728         3,018           3,018            3,724
                                                        660,010           748,772       882,537         854,330          891,305

      Personnel Schedule
        Facilities Supervisor                                1                 1             1                1               1
        Crewleader                                           -                 1             1                1               1
        Maintenance Technician                               1                 -              -               -                -
        Building Repair Technician                           1                 1             1                1               1
        Maintenance Worker                                   -                 2             2                2               2
        Custodian                                            4                 2             2                2               2
        Internal Services Manager                            -                 -             1             0.73            0.73
        Total Full-Time                                      7                 7             8             7.73            7.73




                                                                   229
                                                                                                                             (101-0981)
Traffic - Signs & Markings                                                                                             General Fund
Provides supervision, manpower and materials for the fabrication and installation of traffic control signs and pavement markings.
                                                        2003-2004         2004-2005       2005-2006       2005-2006      2006-2007
      Activity Expenditures                                Actual            Actual          Budget         Revised        Adopted
         Personal Services                               219,511           198,570         217,646          220,930       227,223
         Supplies                                         51,818            58,046          44,000           46,012        50,955
         Services & Other Charges                          9,784             9,028           8,300            9,155         8,300
         Transfers & Reimbursement                         9,059             4,386           1,090            1,090         1,101
                                                         290,172           270,030         271,036          277,186       287,579

      Personnel Schedule
        Traffic Supervisor                                     1                1               1                1             1
         Crewleader                                            1                1               1                1             1
         Traffic Operations Worker                             2                2               2                2             2
         Total Full-Time                                       4                4               4                4             4




                                                                                                                             (101-0982)
Traffic - Signals                                                                                                      General Fund
Provides supervision, manpower and materials for repairs, operation and maintenance of traffic signals and school zone beacons.
                                                        2003-2004         2004-2005       2005-2006       2005-2006      2006-2007
      Activity Expenditures                                Actual            Actual          Budget         Revised        Adopted
         Personal Services                               210,031           225,643         245,163          246,455       249,473
         Supplies                                         26,646            35,548          27,250           33,917        31,250
         Services & Other Charges                         95,363           107,831         120,332          114,195       113,832
         Transfers & Reimbursement                         8,614             8,035          12,801           12,801        12,924
                                                         340,653           377,057         405,546          407,368       407,479

      Personnel Schedule
        Senior Signal Technician                               1                1               1                1             1
        Traffic Signal Technician                              3                3               3                3             3
         Total Full-Time                                       4                4               4                4             4




                                                                                                                             (101-0983)
Traffic - Roadway Illumination                                                                                         General Fund
Provides materials and energy costs to maintain the freeway lighting system and energy cost for all street lighting.
                                                        2003-2004         2004-2005       2005-2006       2005-2006      2006-2007
      Activity Expenditures                                Actual            Actual          Budget         Revised        Adopted
         Supplies                                            356             2,697           3,000            2,377         1,500
         Services & Other Charges                        355,095           439,384         387,000          386,449       430,000
                                                         355,451           442,081         390,000          388,826       431,500




                                                                    230
Grant Fund
                                                                                                                                     (212-0913)
Recycling Grant (NCTCOG)                                                                                                         Grant Fund
This grant assists the City in obtaining recycling carts.
                                                            2003-2004            2004-2005      2005-2006      2005-2006         2006-2007
       Activity Expenditures                                   Actual               Actual         Budget        Revised           Adopted
         Supplies                                                      -          162,338                  -              -                 -
         Services & Other Charges                                      -           22,386                  -              -                 -
                                                                       -          184,724                  -              -                 -




                                                                                                                                     (212-0932)
Hurricanes Katrina/Rita                                                                                                          Grant Fund
This activity accounted for expenditures incurred for operations relating to Hurricane Katrina and Hurricane Rita in FY 04-05.
                                                            2003-2004            2004-2005      2005-2006      2005-2006         2006-2007
       Activity Expenditures                                   Actual               Actual         Budget        Revised           Adopted
         Personal Services                                             -             375                   -              -                 -
                                                                       -             375                   -              -                 -




Water & Sewer Fund
                                                                                                                                     (402-0911)

Administration                                                                                                            Water & Sewer Fund
Administration is responsible for public relations, planning improvement in job tasks, budget control problem solving, general
management of the Utilities Department, long-range planning and management of water and wastewater capital projects. The large
increase in the FY 05-06 budget is due to funding needed for office renovations.
                                                            2003-2004            2004-2005      2005-2006      2005-2006         2006-2007
       Activity Expenditures                                   Actual               Actual         Budget        Revised           Adopted
         Personal Services                                   213,697              231,846        240,117        241,686           248,416
         Supplies                                             18,388               12,925         11,100          9,184            38,035
         Services & Other Charges                             43,378               35,275         70,551         47,061            57,632
         Transfers & Reimbursement                            19,718               18,275        309,602        247,689           290,852
         Capital Outlay                                        5,900                        -    123,700        123,700            31,500
                                                             301,082              298,321        755,070        669,320           666,435

       Personnel Schedule
         Director of Public Services                              1                    1              1              1                 1
         Utilities Manager                                        1                    1              1              1                 1
         Total Full-Time                                          2                    2              2              2                 2




                                                                           231
                                                                                                                                 (402-0912)
Departmental Support                                                                                                  Water & Sewer Fund
This activity provides office support for the Utilities Department. Beginning in FY 05-06, this activity was moved from the Utilities
Department (402-0612) to the new Public Services Department (09), Activity (12).
                                                        2003-2004            2004-2005      2005-2006      2005-2006         2006-2007
      Activity Expenditures                                Actual               Actual         Budget        Revised           Adopted
         Personal Services                                37,239               56,654         56,200         56,558            57,296
         Supplies                                          3,311                2,502          3,502          2,066             3,200
         Services & Other Charges                         62,551               55,340         41,723         34,389            50,383
                                                         103,100              114,496        101,425         93,013           110,879

      Personnel Schedule
        Administrative Secretary                              1                    1              1              1                 1
         Total Full-Time                                      1                    1              1              1                 1




                                                                                                                                 (402-0914)
Stormwater                                                                                                            Water & Sewer Fund
This activity was funded in FY 05-06 to account for stormwater management expenditures. Two Stormwater Specialist positions were
added for FY 06-07.
                                                        2003-2004            2004-2005      2005-2006      2005-2006         2006-2007
      Activity Expenditures                                Actual               Actual         Budget        Revised           Adopted
         Personal Services                                         -                    -     66,323         65,153           182,663
         Supplies                                                  -                    -      5,450          8,859            23,009
         Services & Other Charges                                  -                    -      3,838         16,677            26,840
         Transfers & Reimbursement                                 -                    -       379            379              6,305
         Capital Outlay                                            -                    -              -              -        51,300
                                                                   -                    -     75,990         91,069           290,117

      Personnel Schedule
        Storm Water Inspector                                 -                    -              1              1                 1
        Storm Water Specialist                                -                    -              -              -                 2
         Total Full-Time                                      -                    -              1              1                 3




                                                                       232
                                                                                                                                (402-0915)
Environmental                                                                                                        Water & Sewer Fund
This activity is responsible for recycling, household hazardous waste and storm water programs. Beginning in FY 05-06, this activity
was moved from the Utilities Department (402-0613) to the new Public Services Department (09), Activity (13). For FY 06-07,
funding is in activity 15.
                                                      2003-2004             2004-2005      2005-2006      2005-2006         2006-2007
      Activity Expenditures                              Actual                Actual         Budget        Revised           Adopted
        Personal Services                                91,880               79,409         78,613         78,834            81,074
        Supplies                                         10,671               12,650         12,600          7,243            11,750
        Services & Other Charges                         75,264               77,793        100,588         86,750            83,288
        Capital Outlay                                            -                    -              -              -        38,500
                                                        177,816              169,852        191,801        172,827           214,612

      Personnel Schedule
        Ecology Programs Coordinator                         1                    1              1              1                 1
        Total Full-Time                                      1                    1              1              1                 1




                                                                                                                                (402-0931)

Utility Line Maintenance - Administration                                                                            Water & Sewer Fund
Supervises all water and sewer line maintenance activities. Plans, schedules and implements projects and responds to customer
requests for service.
                                                      2003-2004             2004-2005      2005-2006      2005-2006         2006-2007
      Activity Expenditures                              Actual                Actual         Budget        Revised           Adopted
        Personal Services                               116,806              118,423        119,400        125,447           128,500
        Supplies                                          2,966                4,340          3,200          4,446             3,200
        Services & Other Charges                         18,959               26,001         27,426         28,099            21,577
        Transfers & Reimbursement                        12,032                9,514          5,966          5,966                     -
                                                        150,762              158,278        155,992        163,958           153,277

      Personnel Schedule
        Operations Supervisor                                1                    1              1              1                 1
        Secretary                                            1                    1              1              1                 1
        Total Full-Time                                      2                    2              2              2                 2




                                                                      233
                                                                                                                              (402-0932)
Utility Line Maintenance - Repair                                                                                  Water & Sewer Fund
Provides manpower and material to preserve the condition of all water and wastewater line related appurtenances.
                                                      2003-2004         2004-2005      2005-2006       2005-2006          2006-2007
      Activity Expenditures                              Actual            Actual         Budget         Revised            Adopted
        Personal Services                               637,986          645,636        696,103         743,049            705,197
        Supplies                                        164,600          195,447        188,863         201,052            201,833
        Services & Other Charges                         51,703           45,556         31,552          32,812             29,220
        Transfers & Reimbursement                        40,878           17,524         23,418          23,418             17,073
        Capital Outlay                                   24,675                    -              -                -        77,322
                                                        919,841          904,162        939,936        1,000,332          1,030,645

      Personnel Schedule
        Foreman                                              1                1              1                1                  1
        Crewleader                                           4                4              4                4                  4
        Equipment Operator                                   4                4              4                4                  4
        Maintenance Worker                                   4                4              4                4                  4
        Total Full-Time                                     13               13             13               13                 13

        PT Fire Hydrant Maintenance                          1                1              -                -                  -
        Seasonal Maintenance Worker                       1.38                1              -                -                  -
        Total Part-Time                                   2.38                2              -                -                  -




                                                                                                                              (402-0933)
Utility Line Maintenance - Valve & Hydrant                                                                         Water & Sewer Fund
Provides manpower and materials to inspect, operate, maintain and map all water valves and hydrants. Implements system operation
plans and performs line locates.
                                                      2003-2004         2004-2005      2005-2006       2005-2006          2006-2007
      Activity Expenditures                              Actual            Actual         Budget         Revised            Adopted
        Personal Services                                88,093           84,498         98,128         102,403             99,060
        Supplies                                          3,536            5,207          4,250            3,786              5,750
        Services & Other Charges                          2,981            2,842          2,942            2,875              4,108
        Transfers & Reimbursement                         2,685            1,600          2,076            2,076              1,599
                                                         97,295           94,147        107,396         111,141            110,517

      Personnel Schedule
        Crewleader                                           1                1              1                1                  1
        Maintenance Worker                                   1                1              1                1                  1
        Total Full-Time                                      2                2              2                2                  2




                                                                  234
                                                                                                                            (402-0934)
Utility Line Maintenance - Meter Services                                                                        Water & Sewer Fund
Provides manpower and materials to repair, maintain and test water meters.
                                                      2003-2004         2004-2005     2005-2006       2005-2006         2006-2007
      Activity Expenditures                              Actual            Actual        Budget         Revised           Adopted
        Personal Services                              190,939           202,355       211,021         246,905           265,599
        Supplies                                       113,008            89,995       121,600         104,354           118,948
        Services & Other Charges                         7,988            11,469         8,784         205,553           216,747
        Transfers & Reimbursement                        5,092               3,035       2,957           2,957             2,568
                                                       317,027           306,854       344,362         559,768           603,862

      Personnel Schedule
        Meter Operations Supervisor                          -                  -            -              1                  1
        Crewleader                                          2                   2           2               2                  2
        Maintenance Worker                                  2                   2           2               2                  2
        Total Full-Time                                     4                   4           4               5                  5




                                                                                                                            (402-0935)
Utility Line Maintenance - Collection System Cleaning                                                            Water & Sewer Fund
Provides manpower and material to inspect and maintain wastewater lines. Inspects lines with cameras, clean lines and checks
manholes. Also provides cleaning of residential service lines for customers.
                                                      2003-2004         2004-2005     2005-2006       2005-2006         2006-2007
      Activity Expenditures                              Actual            Actual        Budget         Revised           Adopted
        Personal Services                              276,209           287,401       294,288         313,056           320,921
        Supplies                                        18,303            25,341        18,350          30,403            28,650
        Services & Other Charges                        20,342            14,293         8,688           9,499            11,688
        Transfers & Reimbursement                       16,745               8,997      21,484          21,484            11,908
                                                       331,600           336,032       342,810         374,442           373,167

      Personnel Schedule
        Foreman                                              1                  1           1               1                  1
        Crewleader                                          2                   2           2               2                  2
        Maintenance Worker                                  2                   2           2               2                  2
        Total Full-Time                                     5                   5           5               5                  5




                                                                  235
                                                                                                                            (402-0936)
Utility Line Maintenance - Night Crew                                                                            Water & Sewer Fund
Provides manpower and material to respond to all customer requests for service after hours.
                                                       2003-2004         2004-2005      2005-2006     2005-2006         2006-2007
      Activity Expenditures                               Actual            Actual         Budget       Revised           Adopted
        Personal Services                               106,277           109,632        121,343       111,605           123,778
        Supplies                                          5,225             5,841             5,900      6,142             6,400
        Services & Other Charges                          2,882             2,842             2,842      2,842             2,842
        Transfers & Reimbursement                         1,858             1,107             1,436      1,436              932
                                                        116,241           119,422        131,521       122,024           133,952

      Personnel Schedule
        Crewleader                                           1                 1                 1          1                 1
        Maintenance Worker                                   1                 1                 1          1                 1
        Total Full-Time                                      2                 2                 2          2                 2




                                                                                                                            (402-0951)
Water Production - Administration                                                                                Water & Sewer Fund
Manages and coordinates personnel, funding and material to produce drinking water that meets the community, State and Federal
requirements. In FY 06-07, a secretary position was eliminated and funding used to create a Maintenance Supervisor position in
activity 402-0957.
                                                       2003-2004         2004-2005      2005-2006     2005-2006         2006-2007
      Activity Expenditures                               Actual            Actual         Budget       Revised           Adopted
        Personal Services                               175,136           154,262        178,118       151,649           133,842
        Supplies                                          1,530             2,013             2,070      3,960             2,270
        Services & Other Charges                         20,192            21,475         24,074        22,450            22,186
                                                        196,858           177,749        204,262       178,059           158,298

      Personnel Schedule
        Water Production Superintendent                      1                 1                 1          1                 1
        Foreman                                              1                 1                 1          1                 1
        Secretary                                            1                 1                 1          1                  -
        Total Full-Time                                      3                 3                 3          3                 2




                                                                   236
                                                                                                                                      (402-0952)
Water Production - Treatment Operations                                                                                    Water & Sewer Fund
Treatment operations is responsible for the processing of raw water through chemical addition, flocculation, sedimentation and
filtration and provides maintenance and upkeep of plant equipment, pump stations and elevated and ground storage facilities.
                                                         2003-2004             2004-2005       2005-2006       2005-2006          2006-2007
      Activity Expenditures                                 Actual                Actual          Budget         Revised            Adopted
         Personal Services                                635,443               624,165         671,056         650,735            589,345
         Supplies                                         171,136               219,204         310,660         218,981            205,500
         Services & Other Charges                         354,531               439,257         368,153         355,462            444,277
         Transfers & Reimbursement                           2,117                 1,262           1,104           1,104               850
         Capital Outlay                                              -                     -               -       5,025              8,186
                                                         1,163,227             1,283,888       1,350,973       1,231,306          1,248,158

      Personnel Schedule
        Chief Plant Operator                                    2                     2               2               2                  2
        Plant Operator                                         11                    11              11              11                  9
         Total Full-Time                                       13                    13              13              13                 11




                                                                                                                                      (402-0953)
Water Production - Water Supply                                                                                            Water & Sewer Fund
This activity accounts for the purchase of raw and treated water, maintains the intake structure and related pumping equipment.
                                                         2003-2004             2004-2005       2005-2006       2005-2006          2006-2007
      Activity Expenditures                                 Actual                Actual          Budget         Revised            Adopted
         Supplies                                            4,574                 5,300           5,800           5,440              5,800
         Services & Other Charges                        3,139,412             3,214,890       3,278,035       3,313,274          3,570,511
                                                         3,143,986             3,220,190       3,283,835       3,318,713          3,576,311




                                                                                                                                      (402-0954)
Water Production - Distribution & Storage                                                                                  Water & Sewer Fund
This activity accounts for expenses related to the distribution and storage of potable water including electricity and related supplies
and materials.
                                                         2003-2004             2004-2005       2005-2006       2005-2006          2006-2007
      Activity Expenditures                                 Actual                Actual          Budget         Revised            Adopted
         Supplies                                                    -                     -     38,270          32,528             28,620
         Services & Other Charges                                    -                     -    321,366         317,473            293,700
         Transfers & Reimbursement                                   -                     -       1,227           1,227                      -
                                                                     -                     -    360,863         351,228            322,320




                                                                         237
                                                                                                                                 (402-0955)
Water Production                                                                                                      Water & Sewer Fund
This activity has been moved to 402-0954.
                                                        2003-2004            2004-2005      2005-2006      2005-2006         2006-2007
      Activity Expenditures                                Actual               Actual         Budget        Revised           Adopted
         Supplies                                          8,337               22,946                  -              -                 -
         Services & Other Charges                        240,853              277,561                  -              -                 -
         Transfers & Reimbursement                         1,587                 946                   -              -                 -
                                                         250,778              301,453                  -              -                 -




                                                                                                                                 (402-0957)
Water / Wastewater Maintenance                                                                                        Water & Sewer Fund
This activity maintains the water and wastewater treatment facilities and equipment. It is a newly created activity for FY 06-07.
                                                        2003-2004            2004-2005      2005-2006      2005-2006         2006-2007
      Activity Expenditures                                Actual               Actual         Budget        Revised           Adopted
         Personal Services                                         -                    -              -              -       241,534
         Supplies                                                  -                    -              -              -        10,450
         Services & Other Charges                                  -                    -              -              -        14,064
         Transfers & Reimbursement                                 -                    -              -              -         3,672
         Capital Outlay                                            -                    -              -              -        18,000
                                                                   -                    -              -              -       287,720

      Personnel Schedule
        Chief Plant Operator                                   -                   -              -              -                  1
         Plant Operator                                        -                   -              -              -                  4
         Total Full-Time                                       -                   -              -              -                  5




                                                                                                                                 (402-0961)
Wastewater Disposal - Administration                                                                                  Water & Sewer Fund
Administration and Support supervises, plans and coordinates projects within budgeted funds, oversees the treatment process and
discharge of treated wastewater collected back to the surface water and processes and disposes of treated sludge. Beginning in FY 05-
06, this activity was moved from the Utilities Department (402-0661) to the new Public Services Department (09), Activity (61).
                                                        2003-2004            2004-2005      2005-2006      2005-2006         2006-2007
      Activity Expenditures                                Actual               Actual         Budget        Revised           Adopted
         Personal Services                               132,125              158,358        142,714        141,820           147,770
         Supplies                                          4,098                7,680          4,150          4,552             4,150
         Services & Other Charges                        109,743               65,645         67,827         68,557            65,827
         Transfers & Reimbursement                           937                        -       552            552               425
                                                         246,903              231,683        215,243        215,480           218,172

      Personnel Schedule
        Wastewater Superintendent                             1                    1              1              1                  1
         Foreman                                              1                    1              1              1                  1
         Total Full-Time                                      2                    2              2              2                  2




                                                                       238
                                                                                                                                      (402-0962)
Wastewater Disposal - Treatment Operations                                                                                 Water & Sewer Fund
Treatment operations monitors and controls the treatment plant's biological process and maintains and repairs treatment plant process
units and equipment.
                                                         2003-2004             2004-2005       2005-2006       2005-2006          2006-2007
      Activity Expenditures                                 Actual                Actual          Budget         Revised            Adopted
         Personal Services                                662,646               648,864         732,376         731,258            665,569
         Supplies                                         208,303               252,261         223,797         233,873            273,243
         Services & Other Charges                         739,626               844,598         735,239         904,867            907,749
         Transfers & Reimbursement                           3,277                 1,954           2,533           2,533              2,031
         Capital Outlay                                    13,106                40,295                    -               -        43,693
                                                         1,626,958             1,787,972       1,693,945       1,872,530          1,892,285

      Personnel Schedule
        Chief Plant Operator                                    2                     2               2               2                  2
        Plant Operator                                         13                    13              13              13                 11
         Total Full-Time                                       15                    15              15              15                 13




                                                                                                                                      (402-0963)
Wastewater Disposal - Sludge Management                                                                                    Water & Sewer Fund
Sludge management operates and maintains the sludge de-watering system, operates and maintains biological and mechanical
functions of the aerobic digesters, application of treated sludge to the drying field and conditions sludge for ultimate disposal and/or
reuse.
                                                         2003-2004             2004-2005       2005-2006       2005-2006          2006-2007
      Activity Expenditures                                 Actual                Actual          Budget         Revised            Adopted
         Supplies                                          80,080                46,634          53,250          57,869             63,470
         Services & Other Charges                         140,583               187,684         190,070         188,794            162,370
         Transfers & Reimbursement                           8,218                 3,498           1,873           1,873              3,447
         Capital Outlay                                    38,644                          -               -               -                  -
                                                          267,525               237,816         245,193         248,535            229,287




                                                                                                                                      (402-0964)
Wastewater Disposal - Collection & Pumping                                                                                 Water & Sewer Fund
Maintains and repairs lift stations located throughout the city which transport wastewater to the Treatment Plant.
                                                         2003-2004             2004-2005       2005-2006       2005-2006          2006-2007
      Activity Expenditures                                 Actual                Actual          Budget         Revised            Adopted
         Supplies                                          23,055                23,770          25,100          17,955             42,800
         Services & Other Charges                         128,278               146,024         127,732         130,045            135,232
         Transfers & Reimbursement                           5,171                  946            2,255           2,255              1,735
         Capital Outlay                                              -                     -               -       6,932            47,254
                                                          156,504               170,740         155,087         157,187            227,021




                                                                         239
                                                                                                                                (402-0971)
Environmental Control - Administration                                                                               Water & Sewer Fund
Administration and Support services plans and coordinates projects within budgeted funds, supervises and gives technical support for
enforcement of the EPA mandated industrial pretreatment program, coordinates water and wastewater laboratory testing and ensures
laboratory quality control.
                                                       2003-2004            2004-2005      2005-2006      2005-2006         2006-2007
      Activity Expenditures                               Actual               Actual         Budget        Revised           Adopted
        Personal Services                               131,271              133,213        130,871        130,734           131,752
        Supplies                                          1,938                1,803          9,150          4,713             1,650
        Services & Other Charges                          8,536                8,747          9,141          8,312             9,141
                                                        141,744              143,763        149,162        143,759           142,543

      Personnel Schedule
        ECS Supervisor                                       1                    1              1              1                 1
        Secretary                                            1                    1              1              1                 1
        Total Full-Time                                      2                    2              2              2                 2




                                                                                                                                (402-0972)

Environmental Control - Pretreating & Sampling                                                                       Water & Sewer Fund
Pretreatment and sampling performs pretreatment monitoring of industrial discharge, performs sampling for industrial waste
surcharge, investigates citizen complaints regarding pollution, inspects businesses and industries for compliance with environmental
regulations, performs sampling for wastewater treatment plant permit compliance and monitors streams for pollution and illegal
discharges.
                                                       2003-2004            2004-2005      2005-2006      2005-2006         2006-2007
      Activity Expenditures                               Actual               Actual         Budget        Revised           Adopted
        Personal Services                               179,743              179,231        136,581        135,006           140,300
        Supplies                                         15,821               18,016         21,298         14,035            18,453
        Services & Other Charges                         67,825               70,715         80,457         69,526           110,371
        Transfers & Reimbursement                         3,010                1,213          1,573          1,573             1,210
        Capital Outlay                                            -                    -              -     10,300                     -
                                                        266,399              269,176        239,909        230,440           270,334

      Personnel Schedule
        ECS Inspector                                        3                    3              2              2                 2
        Total Full-Time                                      3                    3              2              2                 2




                                                                      240
                                                                                                                                  (402-0973)
Environmental Control - Laboratory Services                                                                           Water & Sewer Fund
Laboratory services performs analysis of wastewater samples for treatment plant permit, compliance for treatment plant process
control and for industrial waste surcharge, analyzes drinking water for Lewisville and other water suppliers for bacteriological quality
provides the waste treatment plant with process control information and responds to citizen's concerns and questions regarding
drinking water quality.
                                                        2003-2004            2004-2005      2005-2006      2005-2006          2006-2007
      Activity Expenditures                                Actual               Actual         Budget        Revised            Adopted
         Personal Services                               153,793              159,418        163,614        164,537            168,224
         Supplies                                         45,091               54,610         47,060         43,191             53,283
         Services & Other Charges                          8,325                6,748          7,205          6,627              7,205
         Transfers & Reimbursement                           327                 195            552            552                425
         Capital Outlay                                            -                    -              -      7,280                      -
                                                         207,536              220,971        218,431        222,187            229,137

      Personnel Schedule
        Laboratory Technician                                  3                   3              3              3                  3
         Total Full-Time                                       3                   3              3              3                  3




Internal Service Fund
                                                                                                                                  (504-0941)
Central Warehouse                                                                                                    Internal Service Fund
Supervises the operation of the Fleet Parts Warehouse / City Store and Fleet Services. Manages the vehicle replacement program.
Operates and maintains the Fleet Management program. Provides manpower and material to stock and operate the fleet parts
warehouse and City general warehouse. In FY 04-05 this activity changed from 61 to 41. For FY 06-07, this activity has been
eliminated.
                                                        2003-2004            2004-2005      2005-2006      2005-2006          2006-2007
      Activity Expenditures                                Actual               Actual         Budget        Revised            Adopted
         Supplies                                        105,866              125,893         60,000          6,667                      -
                                                         105,866              125,893         60,000          6,667                      -




                                                                       241
                                                                                                                             (504-0942)
Vehicle Maintenance                                                                                             Internal Service Fund
This activity maintains the vehicles and equipment including the planning and implementation of scheduled maintenance. In FY 05-06
this activity was changed from 62 to 42. A Stock Buyer position was moved into this activity from the General Fund in FY 06-07.
                                                     2003-2004         2004-2005     2005-2006       2005-2006           2006-2007
      Activity Expenditures                             Actual            Actual        Budget         Revised             Adopted
        Personal Services                              222,369          233,855       237,500         239,669             292,066
        Supplies                                       130,787          125,876       142,918         190,784             137,619
        Services & Other Charges                        51,748           51,611        59,392          55,707              65,946
                                                       404,904          411,342       439,810         486,160             495,631

      Personnel Schedule
        Internal Services Manager                           -                -              -            0.27               0.27
        Fleet Services Supervisor                        0.50             0.50           0.50               -                   -
        Senior Mechanic                                     1                1             1               1                   1
        Mechanic                                            3                3             3               3                   3
        Stock Buyer                                         -                -              -               -                  1
        Total Full-Time                                  4.50             4.50           4.50            4.27               5.27




                                                                 242
Parks & Leisure Services Department
Organizational Chart


                                                  Parks & Leisure Services




           Recreation Fund                                 General Fund                              4B Sales Tax Fund


              Athletics                                                                                Main Library
             (210-1035)                                                                                 (740-1022)


         Recreation Programs        Administration                   Memorial Park Rec Center              Pools
              (210-1036)               (101-1011)                            (101-1038)                 (740-1034)
                                  Director of PALS (1)                Rec Center Supervisor (1)      Aquatics Sup (0.5)
                                   Aquatics Sup (0.50)                    Rec Specialist (2)         Maint Worker (0.5)
                                      Secretary (2)
                                  Spec Projects Mgr (1)
                                                                       Parks / ROW Admin            Parks / Maintenance
                                                                             (101-1041)                 (740-10434)
                                Library Administration                Operations Supervisor (1)        Crewleader (1)
                                       (101-1021)                           Foreman (2)            Maintenance Worker (3)
                                  Library Manager (1)
                                      Secretary (1)
                                                                       Parks / Lake Park
                                                                            (101-1042)
                                     Main Library                         Crewleader (1)
                                      (101-1022)                       Parks Supervisor (1)
                                Library Services Sup (3)                Park Attendant (1)
                                     Librarian (4)                    Maintenance Worker (2)
                                Library Bus Serv Sup (1)
                                 Library Technician (2)
                                  Library Assistant (4)                 Parks / Maintenance
                                                                            (101-1043)
                                                                           Crewleader (8)
                                   Recreation Admin                    Chemical Applicator (5)
                                       (101-1031)                     Maintenance Worker (9.5)
                                 Recreation Manager (1)

                                                                    Parks / Athletic Field Maint
                               Civic Circle Rec Programs                     (101-1044)
                                       (101-1032)                          Crewleader (1)
                                Rec Center Supervisor (1)             Maintenance Worker (5)
                                    Rec Specialist (2)


                                  Athletic Programs
                                       (101-1033)
                                 Athletic Supervisor (1)


                                Senior Center Programs
                                       (101-1037)
                               Senior Center Supervisor (1)
                                    Rec Specialist (1)




                                                              243
244
                                                                                 Parks & Leisure Services
Purpose
To enhance the lives of the community's citizens and visitors by providing
diverse opportunities for quality educational and leisure pursuits. The Parks
and Leisure Services Department maintains the Library Division, Recreation
Services (which includes the administration and maintenance of year-round
recreational activities, all rental facilities, Recreation Centers, athletic
programs, Senior Center and swimming pool operations) and administering
Parks and right-of-way operations, including Lake Park, park maintenance and
athletic field maintenance.




Accomplishments (FY 05-06)
      * Turf improvements for soccer fields and conversion to grass baseball infields begun at Lake Park
      * Addition of new playground unit and access walkway at Hedrick Estates Park
      * Addition of a maintenance crew to increase the service level at the Lake Park Athletic Complex
      * Purchase of a reel mower and topdresser to increase the service level at the Lake Park Athletic Complex.
      * Addition of a parking lane at L.L. Woods Park to provide off street parking on Parkside Trail
      * Customer Satisfaction Survey conducted at Senior Activity Center
      * Replacement of playground units at Creekview and Meadowlake Parks. Addition of new gazebo at
        Meadowlake park

      * Replacement fitness equipment purchased for Memorial Park and Civic Circle Recreation Centers
      * Installed Radio Frequency Identification system (RFID): three (3) self-checkout kiosks; two (2) smart return
        machines; RFID chip in each item

      * Renovations completed at Senior Center and Civic Circle Rec Center classrooms, restrooms and lobbies
      * Season pass options offered at Aquatic Parks
      * Dirt work and excavation begun at Railroad Street athletic complex
      * Opened Library Expansion Phase 1
      * Added Wireless Internet access
      * Added 16 public access computers for a total of 48
      * Additional lighting added to College Street Park parking lot




                                                                 245
Key Enhancements to this Year's Budget
The following are new items added to the department's budget in FY 06-07
      * Contract for custodial maintenance for new library addition                                                $114,030

      * Additional Pool Hours For Expanded School Year                                                              $39,119

      * Expand popular library materials                                                                            $14,500

      * Additional days for private pool parties                                                                     $4,145




Expenditures (Department-Wide)
The following shows the department's budget by type of expenditure (activity) and then by fund.
                                                       2003-2004          2004-2005    2005-2006       2005-2006          2006-2007
      By Activity                                         Actual             Actual       Budget         Revised            Adopted
      Personal Services                               3,791,835           4,007,616    4,866,274       4,645,825         4,723,116
      Supplies                                          491,795            496,194      493,807         533,774               531,102
      Services & Other Charges                        1,342,836           1,309,875    1,495,250       1,532,806         1,900,840
      Transfers & Reimbursement                         125,346            122,319      128,804         140,217               390,831
      Capital Outlay                                     32,256            234,817      231,899         300,718               238,899
                                                      5,784,069           6,170,821    7,216,034       7,153,340         7,784,788


      By Fund
      General Fund                                    5,463,104           5,377,266    5,838,058       5,778,657         6,182,668
      Recreation Fund                                   310,809            302,348      226,789         298,898               297,961
      4B Sales Tax Fund                                    407             480,406     1,151,187       1,065,429         1,304,159
                                                      5,784,069           6,170,821    7,216,034       7,153,340         7,784,788




Revenues for which this Department is Directly Responsible
This department is responsible for the collection and administration of the following revenues. The department does not spend these
revenues directly.
                                                       2003-2004          2004-2005    2005-2006       2005-2006          2006-2007
                                           Fund           Actual             Actual       Budget         Revised            Adopted
      County Library Allotment             101            141,041            119,492      112,455         112,455               109,424

      Campground - Laundry Fees            101              3,783              4,199        3,264           4,608                 4,187

      Recreation Center Usage Fees         101             76,829             72,719       45,084          73,207                86,314

      Lake Park Athletic Fields Fees       101              2,310              1,710        1,000           1,728                 1,833

      Facility & Pavilion Rental Fees      101             34,235             48,783       57,000          52,095                53,175

      Lake Park Picnic Area Rentals        101              3,675              4,788        4,230           4,002                 3,961

      Senior Center Meeting Room Rentals   101             11,069              8,625        6,650           8,121                 8,560

      Campground Usage Fees                101            131,231            138,472      137,000         157,093               154,579


                                                                    246
          Lake Park & Tower Bay Entrance Fees      101       203,216                212,118              216,157                 241,713               257,738

          Adult & Youth Athletic Program Fees      101           42,876                 42,029               50,000                  45,340                42,301

          Concessionaire - Lake Park Golf Course   101       140,616                144,686              127,420                 136,107               152,252

          Concessionaire - Sneaky Pete's           101           72,287             100,421                  79,400                  90,410            101,656

          Concessionaire - Eagle Point Marina      101       102,032                111,818              110,426                 110,000               112,957

          Concessionaire - Fishing Barge           101            7,967                  3,707                6,000                   4,029                 4,948

          Concessionaire - The Slalom Shop         101       129,561                125,793              142,325                 140,000               136,049

          Concessionaire - Danny Wilson Ent.       101             803                    996                  710                    1,073                 1,119

          Library Fines                            101           54,931                 57,572               62,524                  49,360                53,994

          Special Event Revenue                    210           19,049                 30,132               28,000                  15,000                21,394

          Recreation Class Fees                    210       195,566                180,228              140,000                 192,000               188,598

          Senior Center Class Participation Fees   210           23,841                 23,721               16,000                  21,000                22,854

          Softball League Fees                     210           31,000                 31,590               20,000                  30,000                30,863

          Basketball League Fees                   210           17,235                 15,876               15,000                  13,000                15,370

          Swim Team Fees                           210           14,357                 19,289               18,000                  23,000                18,882

          Other Miscellaneous Revenue              210            8,922                  3,308                3,000                   1,990                 4,740

          Aquatic Park Fees                        740                -             220,374              169,072                 169,072               177,290

          Aquatic Park Facility Rental Fees        740                -                  3,250                    -                   1,600                 1,000

                                                         1,468,431              1,725,694            1,570,717             1,698,002               1,766,038




Personnel in this Department (All Funds)
The following shows the total number of employees who work for this department. These amounts include personnel accounted for in
all funds.
      Total Full-Time                                      68                     67                    71                      71                   72
      Total Part-Time                                    30.86                  39.55                38.15                 38.15                   37.15




Capital Improvement Projects
This department is responsible for overseeing the completion of the following capital improvement projects. Many capital
improvement projects are paid for by issuing General Obligation Bonds. The issuance of General Obligation Bonds is approved by
the voters. More detailed information about these projects can be found in the section of the budget titled "Capital Improvement

Irrigation Projects
Project                                                          Project-To-Date Budget          Project-To-Date Expenses                     Current Year Budget
(G00644) Irrigation Improvements                                                  356,775                              79,651                                277,124
                                                                                                                                                            277,124

Land Acquisition
Project                                                          Project-To-Date Budget          Project-To-Date Expenses                     Current Year Budget
(G05610) Park Development & Acquisition                                         1,633,050                             655,249                                977,801
                                                                          247
                                                                                                                                            977,801

Non-CIP
Project                                                            Project-To-Date Budget       Project-To-Date Expenses        Current Year Budget
(PZ0635) Sports-Tourism Analysis Project                                              43,414                      36,476                         6,938
                                                                                                                                                6,938

Park Development
Project                                                            Project-To-Date Budget       Project-To-Date Expenses        Current Year Budget
(G00423) General Park Improvements                                                   610,000                      37,174                    572,826
(G00505) Railroad Street Park Development                                           3,914,534                    914,613                   2,999,921
(G00632) Playground Equipment                                                        205,999                      95,922                    110,077
(G00645) Park Improvements (Park Development Funds)                                  257,000                      16,245                    240,755
(G00646) Trail Development                                                           816,400                      41,219                    775,181
(G00647) Lake Park Improvements                                                      136,400                      24,257                    112,143
(G00657) Turf Replacement                                                            295,826                     207,883                        87,943
(G05539) Trinity Trails                                                              507,812                           -                    507,812
(G05741) Timbercreek Hike & Bike Trail                                               450,000                     197,743                    252,257
(GO0450) Landscape Maintenance                                                              -                          -                             -
(PZ0439) General Landscape Beautification                                             66,341                      40,878                        25,463
(PZ0524) Vista Ridge Amphitheater Renovation                                          30,000                      19,289                        10,711
                                                                                                                                           5,695,089




Strategic Plan
The City's Strategic Plan culminates with departments setting specific objectives that are designed to help achieve the City Council's
priorities and goals. Below are this department's specific objectives for FY 06-07

  Objectives for FY 06-07                             City Council Priority                               City Council Goal

  Replacement of worn out and obsolete                Provide a well developed and                        Maintain staffing and service levels that
  equipment by January 2007                           maintained infrastructure and meet                  match community expectations
                                                      demand for services.

  Maintain current service levels and                 Provide a well developed and                        Maintain staffing and service levels that
  meet customer expectations.                         maintained infrastructure and meet                  match community expectations
                                                      demand for services.

  Ensure that new facilities are regularly            Provide a well developed and                        Maintain facilities to meet service
  maintained to prevent deterioration                 maintained infrastructure and meet                  demand
                                                      demand for services.

  Strengthen library materials collection             Provide opportunities for                           Improve the park and recreation system
                                                      cultural/recreational activities for                assets
                                                      residents and visitors.




                                                                              248
  Increase access to library materials and       Provide opportunities for                      Improve the park and recreation system
  services                                       cultural/recreational activities for           assets
                                                 residents and visitors.

  Evaluate recreation center needs               Provide opportunities for                      Increase participation in recreation and
                                                 cultural/recreational activities for           athletic programs
                                                 residents and visitors.

                                                 Enhance the community's image and              Use the Visitors Bureau and other City
                                                 citizen involvement.                           resources to define and promote a
                                                                                                positive City image among residents &
                                                                                                visitors to the City




Performance Measures
Residents of Lewisville expect the City to provide the utmost level of service. In order to determine the quality of service the city is
providing, measures of performance are monitored to help determine if resources are being allocated effectively.
                                                            2003-2004       2004-2005    2005-2006      2005-2006     2006-2007
                                                             ACTUAL         ACTUAL        BUDGET        REVISED      ADOPTED

 Percent of citizens rating library as good or                    82%            82%           82%           82%            82%
 excellent.
 Library visits per 1,000 population.                            3,464          3,407         3,407         3,407          3,407

 Library program attendance per capita.                            .21            .20           .20           .22            .20

 Library book circulation per 1,000 population.                  5,765          5,351         5,351         5,187          5,351

 Percent of citizens rating parks as good or                      N/A            79%           N/A           N/A            N/A
 excellent.
 Percent of citizens rating landscaping /                         N/A             N/A          N/A           N/A            N/A
 beautification as "No improvement needed".
 Percent of citizens rating recreation programs as                N/A            67%           N/A           85%            N/A
 good or excellent.
 Percent of citizens rating a variety of recreation               N/A             N/A          N/A           85%            N/A
 programs as "Very satisfied" or "Somewhat
 satisfied".
 Registered borrowers as percentage of service area               61%            58%           58%           63%            58%
 population.
 Library volumes per 1,000 population served.                    1,809          2,096         2,096         2,098          2,096

 Total park acres per 1,000 population.                          14.48          14.48         14.48         14.48          14.48

 Cost per acre of park land maintained.                         $2,384         $3,591        $4,098        $4,336         $4,098

 Total number registered for recreation programs.                3,912          3,776         4,000         3,800          4,000

 Percent of cost recovery for recreation programs.               100%           100%         100%           100%           100%


                                                                     249
 Reduce workers compensation injury claims.                         24              33         20             20            20

 Number of citizens using personal computers in the                N/A        59,801       59,801         79,128        59,801
 library.




Expenditures By Fund/Activity
General Fund
                                                                                                                                 (101-1011)
Admin & General Support                                                                                                   General Fund
Directs, manages and administers the City's leisure services programs, coordinates the budget and establishes and oversees policy
implementation. Administration interfaces with civic organizations and City boards and committees, focusing on park maintenance
and planning, recreation services and capital improvements.
                                                        2003-2004         2004-2005       2005-2006       2005-2006        2006-2007
      Activity Expenditures                                Actual            Actual          Budget         Revised          Adopted
         Personal Services                               209,352           216,735         245,044          248,920         381,205
         Supplies                                          9,164             9,000           9,350            9,755              9,600
         Services & Other Charges                         45,016            24,093          25,681           21,255          30,524
         Transfers & Reimbursement                        10,880            14,936          15,452           15,452          14,800
                                                         274,412           264,764         295,527          295,382         436,129

      Personnel Schedule
        Director of Parks & Leisure Services                   1                1               1                1                  1
        Aquatics Supervisor                                    -                -            0.50             0.50               0.50
         Secretary                                             2                2               2                  2                2
         Special Projects Manager                              -                -               -                  -                1
         Total Full-Time                                       3                3            3.50             3.50               4.50




                                                                                                                                 (101-1021)
Library Administration                                                                                                    General Fund
Coordinates and supervises overall activities of the Library Division; provides for workshop attendance and other continuing
education for staff members; meets with other librarians on a local and state level to exchange ideas and plan future roles for the
library in the community; supervises selection and acquisition of library materials; coordinates the budget; provides staffing functions
and assesses the financial needs of the library.
                                                        2003-2004         2004-2005       2005-2006       2005-2006        2006-2007
      Activity Expenditures                                Actual            Actual          Budget         Revised          Adopted
         Personal Services                               141,962           142,845         155,624          155,545         159,771
         Services & Other Charges                         26,895            33,627          37,032           39,162          33,054
                                                         168,857           176,472         192,656          194,707         192,825

      Personnel Schedule
        Library Manager                                        1                1               1                  1                1
        Secretary                                              1                1               1                  1                1
         Total Full-Time                                       2                2               2                  2                2




                                                                    250
                                                                                                                               (101-1022)
Main Library                                                                                                             General Fund
The library interacts with the community by providing library and referral information and internet accessibility for research
purposes. Library staff charge and discharge materials for patrons, shelve materials, provide reference assistance to patrons, prepare
new materials, provide activities and programs for the community and produce exhibits, displays, bibliographies, posters, signs and
bulletin boards for special events and to encourage use of the library services.
                                                        2003-2004         2004-2005      2005-2006        2005-2006        2006-2007
      Activity Expenditures                                Actual            Actual         Budget          Revised          Adopted
         Personal Services                               812,600           861,082         900,769         888,697          912,181
         Supplies                                         60,354            48,657          56,093          59,091           59,207
         Services & Other Charges                        109,314           132,567         126,838         142,770          135,860
         Transfers & Reimbursement                        29,768            28,039          28,526          28,526           28,526
         Capital Outlay                                   29,225              5,749          7,579            3,049          14,579
                                                        1,041,261         1,076,093      1,119,805        1,122,133       1,150,353

      Personnel Schedule
        Library Services Supervisor                            3                 3              3                3               3
         Librarian                                             4                 4              4                4               4
         Library Business Services Supervisor                  1                 1              1                1               1
         Library Technician                                    1                 1              1                1               2
         Library Assistant                                     4                 4              4                4               4
         Total Full-Time                                      13                13             13               13              14

         Librarian - Part Time                              0.15              0.12           0.12             0.12             0.12
         Library Technician II                              0.60              0.75           0.75             0.75             0.75
         Library Technician I                               1.37              1.50           1.50             1.50             1.50
         Library Assistant II                               3.92              4.67           4.67             4.67             3.67
         Library Assistant I                                   3              2.78           2.78             2.78             2.78
         Senior Reference Assistant                            1                 -              -                -                -
         Total Part-Time                                   10.04              9.82           9.82             9.82             8.82




                                                                                                                               (101-1031)
Recreation Services Administration                                                                                       General Fund
Works to meet citizen's recreational needs by providing high quality and innovative programs and events. Recreation administers and
conducts a variety of year-round recreational activities, utilizing various parks, library and other facilities. Hedrick House and other
rental facilities are maintained by the City for citizen's use for special functions such as weddings, club meetings and various City
meetings and workshops. In FY 04-05, the Special Events Programmer position was moved to City Administration.
                                                        2003-2004         2004-2005      2005-2006        2005-2006        2006-2007
      Activity Expenditures                                Actual            Actual         Budget          Revised          Adopted
         Personal Services                               160,722           107,115         112,045         111,077          116,303
         Supplies                                           1,528             7,248          1,000             426            1,000
         Services & Other Charges                         16,602              9,939         10,038          10,382           10,538
                                                         178,853           124,303         123,083         121,884          127,841

      Personnel Schedule
        Recreation Manager                                     1                 1              1                1               1
         Special Events Programmer                             1                 -              -                -                -
         Total Full-Time                                       2                 1              1                1               1




                                                                    251
                                                                                                                           (101-1032)
Civic Circle Recreation Programs                                                                                      General Fund
The Civic Circle Recreation Center is maintained by staff who take reservations for citizen use of facilities and organize and
implement recreation classes, volleyball and basketball leagues, North Central Texas College Day classes and special events. The
facility provides 30,000 square feet, housing classrooms, racquetball courts, two gymnasiums, game area and exercise room.
                                                      2003-2004         2004-2005      2005-2006       2005-2006       2006-2007
      Activity Expenditures                              Actual            Actual         Budget         Revised         Adopted
        Personal Services                               180,826          213,271        219,413         215,769         215,461
        Supplies                                          1,242            1,359          2,600           1,791           2,450
        Services & Other Charges                         50,993           63,699         56,290          59,517          59,036
                                                        233,060          278,329        278,303         277,077         276,947

      Personnel Schedule
        Recreation Center Supervisor                         1                1              1               1               1
        Recreation Specialist                                2                2              2               2               2
        Total Full-Time                                      3                3              3               3               3

        Senior Recreation Aide                            0.08             0.08           0.08             0.08            0.08
        Recreation Aide                                   0.41             0.41           0.41             0.41            0.41
        Recreation Leader                                 3.61             3.61           3.61             3.61            3.61
        Total Part-Time                                   4.10             4.10           4.10             4.10            4.10




                                                                                                                           (101-1033)
Athletic Programs                                                                                                     General Fund
Athletic Programs provide athletic supervision to organize and administer adult sports programs and youth basketball. Programs
offered year-round include: softball, volleyball, summer track, basketball, special events and tournaments.
                                                      2003-2004         2004-2005      2005-2006       2005-2006       2006-2007
      Activity Expenditures                              Actual            Actual         Budget         Revised         Adopted
        Personal Services                                74,623           75,157         81,849          83,131          86,292
        Services & Other Charges                           838              838            838              838             838
                                                         75,461           75,995         82,687          83,969          87,130

      Personnel Schedule
        Athletic Supervisor                                  1                1              1               1               1
        Total Full-Time                                      1                1              1               1               1




                                                                  252
                                                                                                                           (101-1034)
Swimming Pool Operations                                                                                              General Fund
This activity operates and staffs two outdoor public swimming facilities and offers public swimming, swim team workout, swim
meets, learn-to-swim lessons and special events. Sun Valley and College Street pools are open daily for 13 weeks during the
summer. The swimming pool operation has been moved to the Parks and Library Development Fund for FY 04-05. Two new aquatic
facilities were funded through the Parks and Library Fund during FY 04-05.
                                                       2003-2004         2004-2005      2005-2006      2005-2006       2006-2007
      Activity Expenditures                               Actual            Actual         Budget        Revised         Adopted
        Personal Services                               104,248              401                   -              -               -
        Supplies                                         17,354                     -              -              -               -
        Services & Other Charges                         16,549                     -              -              -               -
                                                        138,152              401                   -              -               -

      Personnel Schedule
        Aquatics Supervisor                                  1                 -               -             -                -
        Total Full-Time                                      1                 -               -             -                -

        Aquatic Staff                                      2.99                -               -             -                -
        Total Part-Time                                    2.99                -               -             -                -




                                                                                                                           (101-1037)

Senior Center Programs                                                                                                General Fund
The Senior Center is maintained by staff who organize and implement activities for senior adults.
                                                       2003-2004         2004-2005      2005-2006      2005-2006       2006-2007
      Activity Expenditures                               Actual            Actual         Budget        Revised         Adopted
        Personal Services                               123,565           129,984        136,792        133,089         141,205
        Supplies                                          5,288             7,450          7,165          4,946           6,765
        Services & Other Charges                         42,570            55,450         43,208         54,829          49,445
        Transfers & Reimbursement                         3,003             2,801          3,089          3,089           3,128
                                                        174,427           195,685        190,254        195,953         200,543

      Personnel Schedule
        Senior Center Supervisor                             1                 1              1              1               1
        Recreation Specialist                                1                 1              1              1               1
        Total Full-Time                                      2                 2              2              2               2

        Recreation Leader                                  1.70             1.60            1.60          1.60            1.60
        Total Part-Time                                    1.70             1.60            1.60          1.60            1.60




                                                                   253
                                                                                                                                 (101-1038)
Memorial Park Recreation Center                                                                                            General Fund
The Memorial Park Recreation Center is a 30,000 square foot facility available to the public for recreation activities, athletic leagues,
day classes and special events housing classrooms, racquetball courts, two gymnasiums, game areas and an exercise room.
                                                         2003-2004            2004-2005    2005-2006        2005-2006        2006-2007
      Activity Expenditures                                 Actual               Actual       Budget          Revised          Adopted
         Personal Services                                202,275              203,615      220,953          217,410          233,429
         Supplies                                           1,415                 364         2,400            1,153            2,500
         Services & Other Charges                          46,436               41,344       51,499           44,333           47,852
                                                          250,127              245,323      274,852          262,896          283,781

      Personnel Schedule
        Recreation Center Supervisor                           1                    1            1                1                1
         Recreation Specialist                                 2                    2            2                2                2
         Total Full-Time                                       3                    3            3                3                3

         Recreation Leader                                   2.73                2.73          2.73             2.73            2.73
         Total Part-Time                                     2.73                2.73          2.73            2.73             2.73




                                                                                                                                 (101-1041)
Parks R.O.W. Administration                                                                                                General Fund
Parks and Right-of-Way (ROW) Administration and General Support supervises overall operation and maintenance of the Parks
Division, establishes goals for efficiency in accomplishing tasks, prepares and executes budgets and coordinates personnel. The
Assistant Director of Parks & Leisure Services position was eliminated in FY 06-07. A Special Projects Manager position was created
and funded in Parks Administration.
                                                         2003-2004            2004-2005    2005-2006        2005-2006        2006-2007
      Activity Expenditures                                 Actual               Actual       Budget          Revised          Adopted
         Personal Services                                314,086              333,007      339,243          353,132          235,055
         Supplies                                         174,100              163,934      150,700          156,057          161,300
         Services & Other Charges                          34,477               33,461       35,995           37,229           37,172
         Transfers & Reimbursement                         81,695               76,543       81,737           81,737           80,655
         Capital Outlay                                             -           18,500                -       13,949                    -
                                                          604,358              625,446      607,675          642,104          514,182

      Personnel Schedule
        Asst Director of Parks & Leisure Services              1                    1            1                1                 -
         Operations Supervisor                                 1                    1            1                1                1
         Foreman                                               2                    2            2                2                2
         Total Full-Time                                       4                    4            4                4                3




                                                                        254
                                                                                                                                  (101-1042)
Parks - Lake Park Operations                                                                                                 General Fund
Lake Park operations maintains campgrounds and day areas for safe public use.
                                                       2003-2004             2004-2005       2005-2006       2005-2006        2006-2007
      Activity Expenditures                               Actual                Actual          Budget         Revised          Adopted
        Personal Services                               283,996               299,272         313,747         308,056          325,526
        Supplies                                         22,174                33,700          27,100          22,255           27,100
        Services & Other Charges                         60,989                75,703          83,590          83,333           84,590
                                                        367,159               408,675         424,437         413,643          437,216

      Personnel Schedule
        Crewleader                                            1                     1               1               1               1
        Park Supervisor                                       1                     1               1               1               1
        Park Attendant                                        1                     1               1               1               1
        Maintenance Worker                                    2                     2               2               2               2
        Total Full-Time                                       5                     5               5               5               5

        Campground Attendant                               1.77                  1.77            1.77            1.77            1.77
        Park Attendant                                     2.32                  2.32            2.32            2.32            2.32
        Total Part-Time                                    4.09                  4.09            4.09            4.09            4.09




                                                                                                                                  (101-1043)
Parks - Park Maintenance                                                                                                     General Fund
Parks and Right-of-Way (ROW) maintains public parks, street ROWs, grounds for City buildings and beautification areas. Park
Maintenance also maintains various City facilities, works on special projects and does minor construction and equipment installation.
Funding for corridor beautification was moved from the Public Services Department in FY 06-07.
                                                       2003-2004             2004-2005       2005-2006       2005-2006        2006-2007
      Activity Expenditures                               Actual                Actual          Budget         Revised          Adopted
        Personal Services                               888,552               915,242        1,036,776       1,017,743       1,056,930
        Supplies                                         89,165                86,950          94,950         104,478           94,950
        Services & Other Charges                        592,762               475,444         661,049         627,020          628,049
        Transfers & Reimbursement                                  -                     -               -               -     250,470
                                                       1,570,480             1,477,635       1,792,775       1,749,241       2,030,399

      Personnel Schedule
        Crewleader                                            8                     8               8               8               8
        Chemical Applicator                                   -                     5               5               5               5
        Maintenance Worker                                   15                    10            9.50            9.50            9.50
        Total Full-Time                                      23                    23           22.50           22.50           22.50




                                                                       255
                                                                                                                                (101-1044)
Parks - Athletic Fields Maintenance                                                                                        General Fund
This activity is responsible for athletic fields used for department organized leagues and co-sponsored youth leagues.
                                                        2003-2004         2004-2005      2005-2006       2005-2006          2006-2007
      Activity Expenditures                                Actual            Actual         Budget         Revised            Adopted
         Personal Services                               242,683           266,298        264,052          261,168           264,444
         Supplies                                         27,162            31,750         47,924           36,743            47,850
         Services & Other Charges                        116,652           130,097        144,028          121,756           133,028
                                                         386,497           428,145        456,004          419,667           445,322

      Personnel Schedule
        Crewleader                                            1                 1              1                1                 1
         Maintenance Worker                                   5                 5              5                5                 5
         Total Full-Time                                      6                 6              6                6                 6




Recreation Fund
                                                                                                                                (210-1035)
Athletics                                                                                                                Recreation Fund
The athletics activity of the Recreation Activity Fund accounts for expenses incurred for the sponsorship and administration of a
variety of adult athletic leagues. Such expenses include payments to umpires and officials, organizational memberships and game
supplies.
                                                        2003-2004         2004-2005      2005-2006       2005-2006          2006-2007
      Activity Expenditures                                Actual            Actual         Budget         Revised            Adopted
         Personal Services                                20,343            19,962         20,290           18,364            20,290
         Supplies                                         15,312             6,184         12,625           12,537             6,750
         Services & Other Charges                         34,729            41,414         44,425           32,943            34,040
                                                          70,383            67,560         77,340           63,844            61,080

      Personnel Schedule
        Scorekeeper                                         0.82             0.82            0.57            0.57               0.57
         Swim Coach                                         0.63             0.63            0.63            0.63               0.63
         Total Part-Time                                    1.45             1.45            1.20            1.20               1.20




                                                                    256
                                                                                                                              (210-1036)
Recreation Programs                                                                                                    Recreation Fund
The recreation activity of the Recreation Activity Fund accounts for expenses incurred for the sponsorship and administration of a
variety of adult and youth classes. Such expenses include payments to the instructors, production of the class schedule magazine and
supplies related to class participation.
                                                       2003-2004         2004-2005      2005-2006       2005-2006         2006-2007
      Activity Expenditures                               Actual            Actual         Budget         Revised           Adopted
        Personal Services                                31,594            31,642         36,689          31,550            30,222
        Supplies                                         62,338            61,049         61,750          57,208            59,000
        Services & Other Charges                        146,493           142,098         51,010         146,296           147,659
                                                        240,426           234,789        149,449         235,054           236,881

      Personnel Schedule
        Recreation Intern                                 1.50              1.50              -               -                  -
        Day Camp Leader                                   0.16              0.16              -               -                  -
        Daycamp Attendant                                 0.37              0.37              -               -                  -
        Bus Driver                                        0.19              0.19           0.19            0.19               0.19
        Swim Lesson Aide                                  0.72              0.72              -               -                  -
        Water Safety Instructor                           0.36              0.36              -               -                  -
        Recreation Leader                                 0.46              0.46              -               -                  -
        Total Part-Time                                   3.76              3.76           0.19            0.19               0.19




Grant Fund
                                                                                                                              (212-1021)
Loan Star Library Grant                                                                                                    Grant Fund
This activity accounts for the expenditure of instrument and apparatus maintenance and training and travel funded through a Texas
State Library Lone Star Grant.
                                                       2003-2004         2004-2005      2005-2006       2005-2006         2006-2007
      Activity Expenditures                               Actual            Actual         Budget         Revised           Adopted
        Services & Other Charges                           460                      -              -               -                 -
                                                           460                      -              -               -                 -




                                                                                                                              (212-1022)
Main Library                                                                                                               Grant Fund
This activity accounts for the expenditure of office supplies, other minor equipment and computer software funded through a Texas
State Library Lone Star Grant.
                                                       2003-2004         2004-2005      2005-2006       2005-2006         2006-2007
      Activity Expenditures                               Actual            Actual         Budget         Revised           Adopted
        Supplies                                          5,197             3,952                  -       4,890                     -
        Services & Other Charges                          1,061             5,788                  -       5,466                     -
        Capital Outlay                                    3,031                     -              -               -                 -
                                                          9,289             9,740                  -      10,356                     -




                                                                   257
                                                                                                                             (212-1034)
Hurricanes Katrina/Rita - Pool Operations                                                                                Grant Fund
This activity accounted for expenditures incurred for operations relating to Hurricane Katrina and Hurricane Rita in FY 04-05.
                                                       2003-2004         2004-2005      2005-2006       2005-2006        2006-2007
      Activity Expenditures                               Actual            Actual         Budget         Revised          Adopted
        Personal Services                                      -             249                -               -                 -
        Services & Other Charges                               -             512                -               -                 -
                                                               -             761                -               -                 -




                                                                                                                             (212-1037)
Hurricanes Katrina/Rita - Senior Center                                                                                  Grant Fund
This activity accounted for expenditures incurred for operations relating to Hurricane Katrina and Hurricane Rita in FY 04-05.
                                                       2003-2004         2004-2005      2005-2006       2005-2006        2006-2007
      Activity Expenditures                               Actual            Actual         Budget         Revised          Adopted
        Personal Services                                      -              83                -               -                 -
                                                               -              83                -               -                 -




                                                                                                                             (212-1041)
Hurricanes Katrina/Rita - Parks Administration                                                                           Grant Fund
This activity accounted for expenditures incurred for operations relating to Hurricane Katrina and Hurricane Rita in FY 04-05.
                                                       2003-2004         2004-2005      2005-2006       2005-2006        2006-2007
      Activity Expenditures                               Actual            Actual         Budget         Revised          Adopted
        Personal Services                                      -              87                -               -                 -
                                                               -              87                -               -                 -




                                                                                                                             (212-1043)
Hurricanes Katrina/Rita - Parks Maintenance                                                                              Grant Fund
This activity accounted for expenditures incurred for operations relating to Hurricane Katrina and Hurricane Rita in FY 04-05.
                                                       2003-2004         2004-2005      2005-2006       2005-2006        2006-2007
      Activity Expenditures                               Actual            Actual         Budget         Revised          Adopted
        Personal Services                                      -             130                -               -                 -
                                                               -             130                -               -                 -




                                                                   258
4B Sales Tax Fund
                                                                                                                                  (740-1022)
Main Library                                                                                                             4B Sales Tax Fund
This activity accounts for library materials including books and audio/visual materials funded through the 4B Sales Tax for Parks and
Libraries. A full year of operating costs related to the library expansion are budgeted beginning in FY 06-07.
                                                       2003-2004            2004-2005      2005-2006      2005-2006           2006-2007
      Activity Expenditures                               Actual               Actual         Budget        Revised             Adopted
        Supplies                                                  -                    -              -              -          15,730
        Services & Other Charges                                  -                    -     39,831         40,500             293,480
        Transfers & Reimbursement                                 -                    -              -              -           9,552
        Capital Outlay                                            -          175,362        224,320        224,320             224,320
                                                                  -          175,362        264,151        264,820             543,082




                                                                                                                                  (740-1034)
Swimming Pool Operations                                                                                                 4B Sales Tax Fund
This activity operates and staffs two aquatic facilities and offers public swimming, swim team workout, swim meets, learn-to-swim
lessons and special events. The aquatic facilities are open for 13 weeks during the summer. These expenses were formerly for two
swimming pools funded by the General Fund and have been moved here due to the new aquatic facilities being funded through the 4B
Sales Tax. Additional pool hours have been funded in FY 06-07 due to the school schedule change.
                                                       2003-2004            2004-2005      2005-2006      2005-2006           2006-2007
      Activity Expenditures                               Actual               Actual         Budget        Revised             Adopted
        Personal Services                                   407              191,439        344,842        312,317             386,639
        Supplies                                                  -           34,598         20,150         59,990              34,000
        Services & Other Charges                                  -           43,802         83,898         70,658              84,442
        Capital Outlay                                            -           35,205                  -              -                   -
                                                            407              305,044        448,890        442,965             505,081

      Personnel Schedule
        Aquatics Supervisor                                   -                   1           0.50           0.50                 0.50
        Maintenance Worker                                    -                   -           0.50           0.50                 0.50
        Total Full-Time                                       -                   1              1              1                   1

        Pool Manager                                          -                   -           0.59           0.59                 0.59
        Assistant Pool Manager                                -                   -           0.46           0.46                 0.46
        Lifeguard                                             -                   -          12.88          12.88                12.88
        Cashier                                               -                   -           0.49           0.49                 0.49
        Aquatic Staff                                         -                  12              -              -                    -
        Total Part-Time                                       -                  12          14.42          14.42                14.42




                                                                      259
                                                                                                                                (740-1043)
Parks - Park Maintenance                                                                                               4B Sales Tax Fund
This activity accounts for expenses related to the athletic field maintenance.
                                                         2003-2004            2004-2005     2005-2006      2005-2006        2006-2007
      Activity Expenditures                                 Actual               Actual        Budget        Revised          Adopted
         Personal Services                                          -                   -    438,146        289,857          158,163
         Supplies                                                   -                   -              -      2,456            2,900
         Services & Other Charges                                   -                   -              -     (5,482)          91,233
         Transfers & Reimbursement                                  -                   -              -     11,413            3,700
         Capital Outlay                                             -                   -              -     59,400                    -
                                                                    -                   -    438,146        357,644          255,996

      Personnel Schedule
        Crewleader                                              -                   -             1              1                1
         Maintenance Worker                                     -                   -             3              3                3
         Total Full-Time                                        -                   -             4              4                4




                                                                        260
Community Development
Organizational Chart


                                                      Community Development




             Grant Fund                                      General Fund                              Utility Fund


           Administration                                                                              Engineering
             (212-1111)                                                                                 (212-1131)
         Grants Coord (0.10)                                                                         Civil Engineer (1)
         Program Spec (0.10)
                                       Administration                  Bldg Insp / Private Const
                                          (101-1111)                          Inspection
           CDBG / Admin              Dir of Comm Dev (1)                      (101-1143)
             (212-1111)              Admin Secretary (1)                Chief Bldg Inspector (1)
         Grants Coord (0.75)                                             Building Inspector (4)
        Grants Specialist (0.75)
                                  Planning / Comm Serv
                                       (101-1121)                             Fire Prevention
          CDBG / Projects        Comm Services & Planning                        (101-1151)
             (212-1122)                  Mgr (1)                              Fire Marshal (1)
         Grants Coord (0.15)        Senior Planner (1)                        Fire Inspector (6)
        Grants Specialist (0.15)      Secretary (1)

                                                                            Health / Code Admin
                                         Engineering                              (101-1161)
                                          (101-1131)                        Health & Code Mgr (1)
                                      City Engineer (1)                          Secretary (2)
                                     Traffic Engineer (1)
                                    Asst City Engineer (1)
                                      Civil Engineer (1)                     H/C Insp & Permits
                                   Asst Traffic Engineer (1)                     (101-1162)
                                   Engineer Technician (1)                   Chief Sanitarian (1)
                                      CAD Operator (2)                          Sanitarian (3)
                                         Secretary (1)

                                                                            H/C Zoning & Code
                                    Engineering / Public                          (101-1163)
                                      Construction Insp                     Chief Code Enf Ofc (1)
                                           (101-1133)                        Code Enf Officer (5)
                                   Chief Const Inspector (1)
                                    Construction Insp (5)
                                   Utility Franchise Insp (1)                H/C Animal Control
                                                                                 (101-1164)
                                                                            Animal Control Sup (1)
                                     Bldg Insp / Admin                       Field Supervisor (1)
                                         (101-1141)                         Animal Control Ofc (6)
                                     Building Official (1)

                                                                             H/C Animal Shelter
                                   Bldg Insp / Plan Check                        (101-1165)
                                         (101-1142)
                                     Plans Examiner (1)
                                        Secretary (2)




                                                                261
262
                                                                                     Community Development
Purpose
The purpose of the Community Development Department is to develop and
enforce minimum standards for public and semi-public areas, as well as private
construction in order to protect the health, safety and welfare of the citizens of
Lewisville. Community Development is responsible for activities and
operations of Planning and Community Services, Engineering, Building
Inspections, Fire Prevention and Health and Code Enforcement Divisions.




Accomplishments (FY 05-06)
      * Completed the construction of Lakeland Terrace No. 2 Paving and Drainage.
      * Formally transferred the Dial-A-Ride program to the Denton County Transportation Authority.
      * Revised five sections of the General Development Ordinance including the following sections: 6-54 - When an
         engineering site plan is required, 6-58 - Tree removal, 6-92 - Streets, pavement width, driveways, 6-94 - Lots
         and control of access, and 6-96 - Drainage.

      * Revised the Zoning Ordinance on multiple occasions during the fiscal year to address zoning district regulations
         relating to building height, removing candle manufacturing from the list of prohibited uses, and regulations
         relating to commercial drilling for oil, gas and other minerals.

      * Reviewed and approved 116 plats and engineering site plans and processed 22 zoning requests.
      * Completed five-year update to the Land Use Assumption Report / Land Use Plan.
      * The Building Inspection division conducted a total of 11,661 construction inspections utilizing the international
         codes.

      * Completed the construction of Valley Ridge Boulevard improvements from the west City limits to Garden Ridge
         Boulevard.

      * CCA completed five minor housing restoration projects.
      * Completed the construction of the Southside Pump Station and Dallas Water Utilities Meter Vault.
      * Completed the construction of Southside Ground Storage Tank No. 1.
      * Traffic signal optimization on FM 407, SH 121 and FM 544 is completed allowing average travel speeds to be
         increased and decreasing overall delays.

      * Held neighborhood meetings related to street improvements in the Westlake II subdivision and Richland Street
         areas. In addition, neighborhood meetings were also conducted throughout the City to promote CDBG
         programs and code enforcement issues.

      * The Building Inspection division responded to 2,618 citizen complaints which were submitted to the Response
         Center and resolved 100% of those complaints.



                                                                    263
      * The Building Inspection division, by means of continuing education completion, has maintained fifteen (15)
        certifications for licensing including plumbing, energy and electrical codes.

      * Completed the construction of the Bellaire Elevated Storage Tank improvements.
      * 99% of Lewisville food establishments are achieving a passing score of 70 or above.
      * Re-organized geographic inspection zones to create efficiencies and decrease fuel demand
      * Completed 100% of inspections of apartment complexes during the first year of the Multi-Family Inspection
        Program.

      * Certified four Fire Prevention employees as plans examiners.
      * Completed inventory on inspectable companies.
      * Achieved an overall compliance rate of 98% (Code Enforcement).
      * Created a Code Enforcement website to better serve the citizens of Lewisville.
      * Completed street rehabilitation of Ash and Birch Streets including asphalt, curb, gutter and driveway approaches
      * All sanitarians are currently performing all inspections with Tablet PCs.
      * Completed the "Ruth Powell" Mesquite Creek Pedestrian Bridge Project.
      * Issued approximately 312 HUD-certified first-time homebuyer education certificates to potential homeowners.
      * The First Time Homebuyers Program received a $10,000 donation from EMC Mortgage. Funds were leveraged
        to continue free first-time homebuyer education courses at Central Elementary in Lewisville.

      * Through the HOME Grant, assisted five families with the purchase of their first home.
      * Implemented the 2005 Community Needs Assessment in budgeting for the 2005 Annual Action Plan.
      * Completed ten lead hazard inspections.
      * Certified the Fire Marshal through Texas Commission on Fire Prevention.
      * Code Enforcement particpated in the Neighborhood Enhancement Team pilot program.




Key Enhancements to this Year's Budget
The following are new items added to the department's budget in FY 06-07
      * Audit services for CDBG (Grant Fund)                                                                     $2,738

      * Audit Services for CDBG (General Fund)                                                                   $2,738

      * Community Development Planning Consultant (General Fund)                                                $10,000

      * Community Development Planning Consultant (Grant Fund)                                                  $10,000

      * Combine two part-time to one full-time Animal Services position.                                        $18,852

      * Increase overtime for Animal Control Officers                                                            $6,000
                                                                  264
      * Cell phones for on-call Animal Control officers                                                                          $1,020

      * Implement mosquito spraying (Purchase Equipment & Supplies)                                                             $11,058

      * Vector and predatory wildlife threat response                                                                            $5,000

      * Veterinary services for animals at the shelter.                                                                          $3,000




Expenditures (Department-Wide)
The following shows the department's budget by type of expenditure (activity) and then by fund.
                                                          2003-2004             2004-2005       2005-2006       2005-2006             2006-2007
      By Activity                                            Actual                Actual          Budget         Revised               Adopted
      Personal Services                                   3,911,251             4,058,741       4,177,909       4,186,162            4,295,619
      Supplies                                             144,446               224,384         145,408         142,140                  179,153
      Services & Other Charges                             528,587               761,604         364,032         810,732                  398,512
      Transfers & Reimbursement                            135,587                85,281         100,958         105,233                  124,158
      Block Grants                                         551,205               539,719         517,502        1,211,300                 468,578
      Capital Outlay                                                  -          221,856                    -               -                       -
      Engineering                                           41,400                          -               -               -                       -
                                                          5,312,475             5,891,584       5,305,809       6,455,566            5,466,020


      By Fund
      General Fund                                        4,106,692             4,338,652       4,549,578       4,528,759            4,746,185
      Grant Fund                                          1,109,581             1,455,117        651,199        1,824,430                 613,348
      Water & Sewer Fund                                    96,203                97,816         105,032         102,377                  106,487
                                                          5,312,475             5,891,584       5,305,809       6,455,566            5,466,020




Revenues for which this Department is Directly Responsible
This department is responsible for the collection and administration of the following revenues. The department does not spend these
revenues directly.
                                                          2003-2004             2004-2005       2005-2006       2005-2006             2006-2007
                                           Fund              Actual                Actual          Budget         Revised               Adopted
      Licenses                              101              169,881               154,472         182,250          70,408                   75,000

      Building Permits                      101              330,205               291,893         156,993         328,069                  212,068

      Electric Permits                      101               70,836                69,877          41,940          68,000                   39,131

      Sign Permits                          101               34,785                26,492          29,124          32,331                   30,985

      Garage Sale Permits                   101                3,470                 3,120           3,000           3,106                    3,000

      Plumbing Permits                      101               73,948                66,705          41,940          75,000                   39,131

      Mechanical/HVAC Permits               101               61,618                54,792          41,940          60,000                   39,131

      Fence Permits                         101                8,026                 7,634           7,243          10,867                    8,071

      Zoning Permits                        101              130,154                97,101          70,000          68,840                   71,915


                                                                          265
          Food Handlers Permits                          101          58,595                41,883               68,155                 62,151                62,405

          Fire Prevention Permits                        101               -                13,025                    -                 50,000                47,833

          Plan Check Fees                                101      164,286               148,796                  78,496             188,618               106,034

          Engineering Inspection Fees                    101      210,614               156,379              213,345                313,000               185,335

          Fire Occupancy Inspection Fees                 101      134,425               141,500              186,000                    68,406            140,000

          After Hours Inspections Fees                   101           7,803                12,128               12,500                  3,256                 5,000

          Multi-Family Unit Inspection Permit Fees       101               -                76,875               56,100             115,683               117,841

          Health Service Fees                            101               -                55,537                    -             132,440               127,500

          Public/Semi-Public Pool Operation Class Fees   101           2,485                 2,220                    -                  2,320                 2,390

          Maps / Publications                            101           3,552                 6,950                5,200                  5,724                 5,500

          Animal Control Fees                            101          38,157                44,720               44,000                 39,466                46,000

          Project Engineer Allocation                    101               -                     -           133,014                         -            137,004

          Community Development Block Grant              212      659,879               677,977              646,877               1,342,379              595,068

          General Fund Allottment to CDBG                212          14,272                14,789               14,843                 14,843                18,280

          Water Main Tapping Fees                        402          52,943                41,199               31,808                 51,965                45,369

          Sewer Main Tapping Fees                        402           2,940                 2,670                2,998                  3,955                 3,070

          Capital Recovery Fees (Water)                  402      635,137               748,537              837,632                900,000               444,926

          Capital Recovery Fees (Sewer)                  402      504,003               536,279              707,682                600,000               334,259

                                                               3,372,013             3,493,548           3,613,080            4,610,826               2,942,246




Personnel in this Department (All Funds)
The following shows the total number of employees who work for this department. These amounts include personnel accounted for in
all funds.
      Total Full-Time                                            61                    63                   62                     62                   63
      Total Part-Time                                          1.97                  2.97                 3.47                 3.47                    1.50




Capital Improvement Projects
This department is responsible for overseeing the completion of the following capital improvement projects. Many capital
improvement projects are paid for by issuing General Obligation Bonds. The issuance of General Obligation Bonds is approved by
the voters. More detailed information about these projects can be found in the section of the budget titled "Capital Improvement

Building Construction
Project                                                               Project-To-Date Budget         Project-To-Date Expenses                    Current Year Budget
(G10612) Animal Shelter Rehabilitation                                                 58,000                             54,156                                  3,844
                                                                                                                                                                  3,844

Machinery & Equipment
Project                                                               Project-To-Date Budget         Project-To-Date Expenses                    Current Year Budget
(G10640) Railroad Quiet Zones                                                         400,000                                  -                                400,000
                                                                               266
                                                                                                                                             400,000

Paving Projects
Project                                                              Project-To-Date Budget       Project-To-Date Expenses      Current Year Budget
(C14002) McGee Lane & Water Line                                                      5,228,909                  4,520,393                   708,516
(G10458) North Old Town Streets                                                       1,738,804                    160,793                  1,578,011
(G10459) Serendipity Village Street Rehabilitation                                    5,871,626                    113,465                  5,758,161
(G10460) Westlake Park II - Streets                                                   6,487,295                    370,893                  6,116,402
(G10461) Valley Ridge Streets                                                         2,182,842                  1,926,055                   256,787
(G10526) Garden Ridge Blvd Extension (Bellaire Dr to Corp. Ave)                       3,691,137                  2,839,800                   851,337
(G10639) Fox Avenue Widening (IH35E to Valley Parkway)                                3,795,000                    105,100                  3,689,900
(G10650) Valley Ridge (Miscellaneous Streets)                                         2,450,000                     92,420                  2,357,580
(G10652) Westwood Estates                                                             2,063,075                          -                  2,063,075
(G10704) Railroad Street (Bennett Lane to SH121)                                      3,000,000                          -                  3,000,000
(G15348) Old Town Streetscape                                                         2,361,257                  1,566,552                   794,705
(G15541) Roadway Improvements (TWM Settlement)                                         104,912                     104,911                          1
                                                                                                                                         27,174,476

Traffic Signals
Project                                                              Project-To-Date Budget       Project-To-Date Expenses      Current Year Budget
(G10605) Traffic Improvements (2006)                                                   611,870                           -                   611,870
(G10718) Traffic Improvements 2007                                                     330,000                           -                   330,000
                                                                                                                                             941,870

Utility Relocations
Project                                                              Project-To-Date Budget       Project-To-Date Expenses      Current Year Budget
(G10714) Overhead Utility Relocations                                                  150,000                           -                   150,000
                                                                                                                                             150,000

Water System Projects
Project                                                              Project-To-Date Budget       Project-To-Date Expenses      Current Year Budget
(U15460) Update of Master Water Infrastructure Map                                     188,666                      99,772                     88,894
(U15537) Extension of Water Line in Valley Ridge                                      3,340,000                    221,571                  3,118,429
                                                                                                                                            3,207,323




Strategic Plan
The City's Strategic Plan culminates with departments setting specific objectives that are designed to help achieve the City Council's
priorities and goals. Below are this department's specific objectives for FY 06-07

  Objectives for FY 06-07                               City Council Priority                               City Council Goal

  Aggressively pursue grant revenue.                    Maintain financial stability.                       Maintain/improve revenue base

  Improve partnerships with citizens.                   Provide a community where                           Involve the community more in safety
                                                        citizens/visitors are safe and secure.              and security




                                                                                267
  Increase efficiency of the Animal               Provide a community where                      Ensure high compliance with
  Services shelter by converting certain          citizens/visitors are safe and secure.         community health and safety ordinances
  staff positions by FY 06/07.

  Throughout FY 06/07, Provide CDBG               Develop the City's economic base and           Improve the appearance of aging
  opportunities to Lewisville residents           improve aging/substandard areas.               neighborhoods
  including minor home repair programs
  and numerous infrastructure
  improvements in distressed areas.

  Assist Innovative Transportation                Meet transportation and transit needs.         Utilize outside resources for road
  Solutions (ITS) in exploring funding                                                           construction funding
  mechanisms.

  Continue to provide major intersection          Meet transportation and transit needs.         Improve local thoroughfare system
  improvements to improve transportation
  services for the citizens of Lewisville.




Performance Measures
Residents of Lewisville expect the City to provide the utmost level of service. In order to determine the quality of service the city is
providing, measures of performance are monitored to help determine if resources are being allocated effectively.
                                                             2003-2004      2004-2005      2005-2006     2005-2006     2006-2007
                                                             ACTUAL          ACTUAL        BUDGET        REVISED      ADOPTED

 Peak hour thoroughfares operating at level of                    63%             72%           75%           75%           75%
 service "A" & "B", "C" & "D" (Lane Capacity).
 Peak hour thoroughfares operating at level of                    70%             80%           85%           85%           85%
 service "A" & "B", "C" & "D" (Travel Time).
 Percent of key thoroughfares operating (travel                     7%             7%            7%            7%            7%
 time) at: Excellent - (Level of Service "A").
 Percent of key thoroughfares operating (travel                   27%             30%           32%           33%           32%
 time) at: Good - (Level of Service "B").
 Percent of key thoroughfares operating (travel                   36%             44%           45%           45%           45%
 time) at: Fair - (Level of Service "C" & "D").
 Percent of key thoroughfares operating (travel                   30%             20%           15%           15%           15%
 time) at: Poor - (Level of Service "E" & "F").
 Percent of targeted facilities receiving an annual               69%             60%          100%           70%          100%
 fire inspection.
 Percent of targeted facilities in compliance with                69%             60%          100%           90%          100%
 fire codes annually.
 Citizens rating Animal Control services as good or                N/A            N/A           90%           90%           90%
 excellent.


                                                                     268
Citizens rating effectiveness of Code Enforcement         N/A          N/A         90%         90%         90%
as "Very Effective" or "Somewhat Effective": High
grass and weeds.
Citizens rating effectiveness of Code Enforcement         N/A          N/A         90%         90%         90%
as "Very Effective" or "Somewhat Effective": Junk
vehicles.
Citizens rating effectiveness of Code Enforcement         N/A          N/A         90%         90%         90%
as "Very Effective" or "Somewhat Effective":
Litter.
Citizens rating effectiveness of Code Enforcement         N/A          N/A         90%         90%         90%
as "Very Effective" or "Somewhat Effective":
Illegal dumping.
Citizens rating effectiveness of Code Enforcement         N/A          N/A         90%         90%         90%
as "Very Effective" or "Somewhat Effective":
Property cleanliness.
Percent of responses to code enforcement                  99%          93%         99%         99%         99%
complaints within 48 hours.
Number of code violation notifications per 1,000          480          479         500         500         500
population.
Number of code citations written per 1,000                 4.4          3.4           5           5           5
population.
Number of code violation cases (notifications)         40,457       38,205      40,000      40,000      40,000
achieving voluntary compliance.
Ratio of value of building permits issued to total   1:171,886    1:225,550   1:147,000   1:149,050   1:147,000
appraised value.
Building permit processing time.                      2.5 days     2.5 days    2.5 days    2.5 days    2.5 days

Average response time to inspection requests          24 hours     24 hours    24 hours    24 hours    24 hours
(Building Inspection).
Food service inspection compliance rates.                 99%          99%         99%         99%         99%

Percent of general food service complaints in           100%         100%        100%        100%        100%
investigation within 48 hours.
Percent of Properties in Compliance: Target Area          87%          85%         88%         88%         88%
1 - Westwood Estates.
Percent of Properties in Compliance: Target Area          91%          90%         91%         91%         91%
2 - Lewisville Valley I (A,B,C streets).
Percent of Properties in Compliance: Target Area          92%          91%         95%         95%         95%
3 - Old Town Area (I-35 to Mill St., Valley Ridge
Blvd to Main St.).
Percent of Properties in Compliance: Target Area          93%          92%         95%         95%         95%
4 - Old Town Area (I-35 to Mill St., Main St. to
SH121 Business).
Percent of Properties in Compliance: Target Area          97%          98%         98%         98%         98%
5 - Indian Oaks.



                                                            269
 Percent of Properties in Compliance: Target Area                 83%           86%         86%           86%           86%
 6 - Lakewood North (Price, Sweetbriar, Idlewood,
 etc).
 Percent of plans designed in-house.                              15%           15%         15%           10%           15%

 Reduce workers compensation injury claims.                         9                6         5            8              5




Expenditures By Fund/Activity
General Fund
                                                                                                                               (101-1111)
Administration                                                                                                         General Fund
Community Development Administration manages and supervises the operations of Planning/Community Services, Engineering,
Building Inspections, Fire Prevention and Health and Code Enforcement. The Department formulates, implements and interprets
policies for the Department. Routine updating of City ordinances and their uniform City enforcement also falls under the jurisdiction
of Community Development Administration.
                                                       2003-2004          2004-2005      2005-2006      2005-2006        2006-2007
      Activity Expenditures                               Actual             Actual         Budget        Revised          Adopted
        Personal Services                               197,633            189,658        201,596        201,084          209,556
        Supplies                                          2,127             25,065          2,773           5,612              2,773
        Services & Other Charges                         33,539             34,699         37,270         28,678           36,420
        Transfers & Reimbursement                        20,901             26,717         19,074         19,074           22,456
                                                        254,200            276,139        260,713        254,448          271,205

      Personnel Schedule
        Director of Comm. Development                        1                  1              1                1                 1
        Administrative Secretary                             1                  1              1                1                 1
        Total Full-Time                                      2                  2              2                2                 2




                                                                    270
                                                                                                                              (101-1121)
Planning and Community Services                                                                                         General Fund
Planning and Community Services inventories and interprets land use and zoning regulations and reviews plats and plans.
Coordination is provided between public needs and private rights using zoning to implement land use regulation after public hearings
The division also oversees grant administration for the Community Development Block Grant Program.
                                                        2003-2004         2004-2005      2005-2006       2005-2006        2006-2007
      Activity Expenditures                                Actual            Actual         Budget         Revised          Adopted
         Personal Services                               290,162           238,070        250,120         248,821          261,119
         Supplies                                          2,009             2,074          2,000           2,470            2,050
         Services & Other Charges                         13,349            14,927         12,864          15,775           10,714
         Transfers & Reimbursement                        80,558            14,789         14,843          14,843           18,280
                                                         386,078           269,860        279,827         281,909          292,163

      Personnel Schedule
        Comm. Svcs & Planning Manager                         1                 1              1               1                  1
        Senior Planner                                        1                 1              1               1                  1
         Secretary                                            1                 1              1               1                  1
        Old Town Development Coord.                           1                 -              -                -                 -
        Total Full-Time                                       4                 3              3               3                  3




                                                                                                                              (101-1131)
Engineering                                                                                                             General Fund
This activity is responsible for the review of private development plats and plans, update of City maps and overall engineering
administration.
                                                        2003-2004         2004-2005      2005-2006       2005-2006        2006-2007
      Activity Expenditures                                Actual            Actual         Budget         Revised          Adopted
         Personal Services                               683,190           698,957        707,828         713,711          739,771
         Supplies                                          7,568             8,612         10,700           7,426           10,700
         Services & Other Charges                         60,816           120,142        118,079         135,993          118,079
                                                         751,574           827,710        836,607         857,129          868,550

      Personnel Schedule
        City Engineer                                         1                 1              1               1                  1
         Traffic Engineer                                     1                 1              1               1                  1
         Assistant City Engineer                              1                 1              1               1                  1
         Civil Engineer                                       1                 1              1               1                  1
        Assistant Traffic Engineer                            1                 1              1               1                  1
        Engineer Technician                                   1                 1              1               1                  1
        CAD Operator                                          2                 2              2               2                  2
        Secretary                                             1                 1              1               1                  1
        Total Full-Time                                       9                 9              9               9                  9




                                                                    271
                                                                                                                             (101-1133)
Engineering - Public Construction Inspection                                                                            General Fund
This activity provides inspection service to each project site on a daily basis as construction dictates.
                                                          2003-2004         2004-2005       2005-2006       2005-2006    2006-2007
       Activity Expenditures                                 Actual            Actual          Budget         Revised      Adopted
         Personal Services                                 421,063           438,771         456,347         448,923      459,700
         Supplies                                            7,168             8,850            8,600         10,606       15,120
         Services & Other Charges                           15,277            13,895          14,662          13,819       14,662
         Transfers & Reimbursement                          12,957            10,290          11,382          11,382       10,425
                                                           456,465           471,805         490,991         484,729      499,907

       Personnel Schedule
         Chief Construction Inspector                           1                 1                1              1            1
         Construction Inspector                                 5                 5                5              5            5
         Utility Franchise Inspector                            1                 1                1              1            1
         Total Full-Time                                        7                 7                7              7            7




                                                                                                                             (101-1141)
Building Inspection - Administration                                                                                    General Fund
Supervises and plans daily and long-term operations, monitors division operations costs and inspection operations.
                                                          2003-2004         2004-2005       2005-2006       2005-2006    2006-2007
       Activity Expenditures                                 Actual            Actual          Budget         Revised      Adopted
         Personal Services                                 100,138           104,134         108,053         108,675      112,074
         Supplies                                            1,883             2,383            4,714          3,707        4,714
         Services & Other Charges                            5,615             6,538            7,626          6,748        7,626
                                                           107,637           113,055         120,393         119,130      124,414

       Personnel Schedule
         Building Official                                      1                 1                1              1            1
         Total Full-Time                                        1                 1                1              1            1




                                                                                                                             (101-1142)
Building Inspection - Plan Check/Records/Permits                                                                        General Fund
Reviews construction plans, maintains division records and issues permits.
                                                          2003-2004         2004-2005       2005-2006       2005-2006    2006-2007
       Activity Expenditures                                 Actual            Actual          Budget         Revised      Adopted
         Personal Services                                 146,008           155,056         137,924         137,609      143,221
         Supplies                                            2,163             2,095            1,000          1,000        1,000
         Services & Other Charges                           14,152            14,635          16,011          14,936       16,011
                                                           162,323           171,787         154,935         153,545      160,232

       Personnel Schedule
         Plans Examiner                                         1                 1                1              1            1
         Secretary                                              2                 2                2              2            2
         Total Full-Time                                        3                 3                3              3            3




                                                                      272
                                                                                                                               (101-1143)
Building Inspection - Private Construction Inspection                                                                     General Fund
Performs on-site inspections during construction to assure compliance with building, electrical, plumbing, mechanical and all other
related codes and ordinances.
                                                        2003-2004             2004-2005   2005-2006       2005-2006        2006-2007
      Activity Expenditures                                Actual                Actual      Budget         Revised          Adopted
         Personal Services                               316,239               287,102     318,169          315,339         328,651
         Supplies                                            277                 3,360       5,207            6,646           7,652
         Services & Other Charges                           4,190                4,190       9,984            9,177           9,984
         Transfers & Reimbursement                                  -            4,000      11,628           11,628          11,728
                                                         320,706               298,652     344,988          342,790         358,015

      Personnel Schedule
        Chief Building Inspector                               1                    1           1                1                1
         Building Inspector                                    4                    4           4                4                4
         Total Full-Time                                       5                    5           5                5                5




                                                                                                                               (101-1151)

Fire Prevention                                                                                                           General Fund
Fire Prevention participates in plan reviews, code inspections, construction inspections, permit issuance and data processing activities
to ensure local, state and federal Fire Code compliance. Increase in FY 04-05 funding is due to the creation of a new Multi-Family
Inspection Program.
                                                        2003-2004             2004-2005   2005-2006       2005-2006        2006-2007
      Activity Expenditures                                Actual                Actual      Budget         Revised          Adopted
         Personal Services                               328,086               431,818     446,412          446,389         451,366
         Supplies                                           4,607               12,451      16,344           11,874          22,377
         Services & Other Charges                           9,725               13,227      19,282           19,574          26,944
         Transfers & Reimbursement                          1,568                4,000      11,628           13,503          22,338
                                                         343,986               461,496     493,666          491,340         523,025

      Personnel Schedule
        Fire Marshal                                           1                    1           1                1                1
         Fire Inspector                                        4                    6           6                6                6
         Total Full-Time                                       5                    7           7                7                7




                                                                        273
                                                                                                                                (101-1161)
Health & Code - Administration                                                                                           General Fund
This activity is responsible for implementation of all health and code programs, program direction to meet mission and objectives,
training, record keeping and supervision of daily field operations.
                                                        2003-2004            2004-2005      2005-2006      2005-2006      2006-2007
      Activity Expenditures                                Actual               Actual         Budget        Revised        Adopted
         Personal Services                               171,378              178,535        185,895        181,693        185,606
         Supplies                                         15,155               16,940         19,650         15,594            19,650
         Services & Other Charges                          3,947                5,404          5,314          4,431             5,314
                                                         190,480              200,879        210,859        201,718        210,570

      Personnel Schedule
        Health and Code Manager                               1                    1              1              1                 1
         Secretary                                            2                    2              2              2                 2
         Total Full-Time                                      3                    3              3              3                 3




                                                                                                                                (101-1162)
Health & Code - Inspections & Permits                                                                                    General Fund
This activity is responsible for the inspection of food service establishments, swimming pools and industrial waste haulers.
                                                        2003-2004            2004-2005      2005-2006      2005-2006      2006-2007
      Activity Expenditures                                Actual               Actual         Budget        Revised        Adopted
         Personal Services                               257,059              266,972        277,926        279,789        272,793
         Supplies                                          2,693                3,797          3,825          5,327             8,025
         Services & Other Charges                          7,388                9,241          9,800          8,815            14,138
         Transfers & Reimbursement                                 -                    -              -      2,400             8,796
                                                         267,140              280,009        291,551        296,331        303,752

      Personnel Schedule
        Chief Sanitarian                                      1                    1              1              1                 1
         Sanitarian                                           3                    3              3              3                 3
         Total Full-Time                                      4                    4              4              4                 4




                                                                                                                                (101-1163)

Health & Code - Zoning & Code Inspections                                                                                General Fund
This activity is responsible for the enforcement of health-related ordinances. One additional Code Enforcement Officer was added in
FY 04-05.
                                                        2003-2004            2004-2005      2005-2006      2005-2006      2006-2007
      Activity Expenditures                                Actual               Actual         Budget        Revised        Adopted
         Personal Services                               299,990              357,520        361,763        358,978        371,633
         Supplies                                          1,747                5,193          9,915          8,404            11,271
         Services & Other Charges                         19,476               16,243         30,988         23,725            30,992
         Transfers & Reimbursement                                 -            5,000         14,535         14,535            14,660
                                                         321,212              383,956        417,201        405,642        428,556

      Personnel Schedule
        Chief Code Enforcement Officer                        1                    1              1              1                 1
         Code Enforcement Officer                             4                    5              5              5                 5
         Total Full-Time                                      5                    6              6              6                 6




                                                                       274
                                                                                                                            (101-1164)
Health & Code - Animal Control                                                                                         General Fund
This activity is responsible for the enforcement of animal-related ordinances.
                                                        2003-2004         2004-2005     2005-2006       2005-2006       2006-2007
      Activity Expenditures                                Actual            Actual        Budget         Revised         Adopted
         Personal Services                               386,284           394,596       430,234         438,451         443,836
         Supplies                                         27,558            38,630        43,580          46,608          54,221
         Services & Other Charges                         16,501            19,937        31,975          25,727          41,390
         Transfers & Reimbursement                        17,748            19,348        16,731          16,731          14,338
                                                         448,091           472,511       522,520         527,518         553,785

      Personnel Schedule
        Animal Control Supervisor                             1                  1            1               1                1
         Animal Control Field Supervisor                      1                  1            1               1                1
         Animal Control Officer                               6                  6            6               6                6
         Total Full-Time                                      8                  8            8               8                8




                                                                                                                            (101-1165)
Health & Code - Animal Shelter                                                                                         General Fund
This activity is responsible for processing animal registration in compliance with State regulations and humanely housing animals
when needed. Two part-time shelter attendant positions were converted to one full-time position in FY 06-07.
                                                        2003-2004         2004-2005     2005-2006       2005-2006       2006-2007
      Activity Expenditures                                Actual            Actual        Budget         Revised         Adopted
         Personal Services                                54,789            66,088        76,839          66,186          94,725
         Supplies                                         14,185            13,964        14,600          14,038          17,100
         Services & Other Charges                         27,826            30,740        33,888          32,307          40,186
                                                          96,799           110,791       125,327         112,531         152,011

      Personnel Schedule
        Shelter Clerk                                         1                  1            1               1                1
        Kennel/Shelter Attendant                              -                  -            -               -                1
         Total Full-Time                                      1                  1            1               1                2

         Kennel /Shelter Attendant                          1.97             1.97          1.97             1.97               -
         Total Part-Time                                    1.97             1.97          1.97             1.97               -




                                                                    275
Grant Fund
                                                                                                                             (212-1111)
Administration                                                                                                           Grant Fund
This activity represents the City's match for non-reimbursable activities and shared cost requirements.
                                                        2003-2004         2004-2005      2005-2006        2005-2006      2006-2007
      Activity Expenditures                                Actual            Actual         Budget          Revised        Adopted
         Personal Services                                14,570            14,551          14,722          14,722         15,775
         Services & Other Charges                            209              209             209             209          12,947
                                                          14,779            14,760          14,931          14,931         28,722

      Personnel Schedule
        Program Specialist                                  0.10             0.10            0.10            0.10           0.10
         Grants Coordinator                                 0.10             0.10            0.10            0.10           0.10
         Total Full-Time                                    0.20             0.20            0.20            0.20           0.20




                                                                                                                             (212-1112)
Administration                                                                                                           Grant Fund
TXDOT contribution towards eleven (11) traffic signal intersections.
                                                        2003-2004         2004-2005      2005-2006        2005-2006      2006-2007
      Activity Expenditures                                Actual            Actual         Budget          Revised        Adopted
         Engineering                                      41,400                     -               -               -              -
                                                          41,400                     -               -               -              -




                                                                                                                             (212-1121)
CDBG Administration                                                                                                      Grant Fund
This activity represents administrative expenses of the Community Development Block Grant Program.
                                                        2003-2004         2004-2005      2005-2006        2005-2006      2006-2007
      Activity Expenditures                                Actual            Actual         Budget          Revised        Adopted
         Personal Services                                97,921            98,531        102,177          102,177        102,095
         Supplies                                          2,106             2,237           2,300           2,579          2,300
         Services & Other Charges                         12,236            34,739         13,152           11,621         10,177
         Transfers & Reimbursement                           530             1,137           1,137           1,137          1,137
                                                         112,794           136,645        118,766          117,514        115,709

      Personnel Schedule
        Grant Coordinator                                   0.75             0.75            0.75            0.75           0.75
         Grants Specialist                                  0.75             0.75            0.75            0.75           0.75
         Total Full-Time                                    1.50             1.50            1.50            1.50           1.50

         Part-time Secretary                                   -                1               1               1              1
         Administrative Intern                                 -                -            0.50            0.50           0.50
         Total Part-Time                                       -                1            1.50            1.50           1.50




                                                                    276
                                                                                                                              (212-1122)
CDBG Projects                                                                                                             Grant Fund
This activity represents the annual entitlement of the Community Development Block Grant Program. Project funds have been
separated to accommodate multiple program year awards.
                                                       2003-2004            2004-2005      2005-2006      2005-2006       2006-2007
      Activity Expenditures                               Actual               Actual         Budget        Revised         Adopted
        Personal Services                                 2,429                2,546                  -               -       339
        Block Grants                                    551,205              539,719        517,502       1,211,300        468,578
                                                        553,633              542,264        517,502       1,211,300        468,917

      Personnel Schedule
        Grant Coordinator                                  0.15                0.15           0.15            0.15           0.15
        Grants Specialist                                  0.15                0.15           0.15            0.15           0.15
        Total Full-Time                                    0.30                0.30           0.30            0.30           0.30




                                                                                                                              (212-1125)
Hurricanes Katrina/Rita                                                                                                   Grant Fund
This activity accounted for expenditures incurred for operations relating to Hurricane Katrina and Hurricane Rita in FY 04-05.
                                                       2003-2004            2004-2005      2005-2006      2005-2006       2006-2007
      Activity Expenditures                               Actual               Actual         Budget        Revised         Adopted
        Personal Services                                         -                    -              -     24,856                   -
        Supplies                                                  -                    -              -         75                   -
        Services & Other Charges                                  -                    -              -    455,754                   -
                                                                  -                    -              -    480,685                   -




                                                                                                                              (212-1143)

Dial-A-Ride Administration                                                                                                Grant Fund
This activity accounts for the administration of Lewisville's Dial-A-Ride demand response transit system. This transit service
provides transportation for senior citizens and persons with disabilities. Beginning in FY 05-06, the Denton County Transportation
Authority will be responsible for providing this service.
                                                       2003-2004            2004-2005      2005-2006      2005-2006       2006-2007
      Activity Expenditures                               Actual               Actual         Budget        Revised         Adopted
        Personal Services                                50,709               39,856                  -               -              -
        Supplies                                            909                 587                   -               -              -
        Services & Other Charges                          6,675                6,339                  -               -              -
        Transfers & Reimbursement                         1,325                        -              -               -              -
        Capital Outlay                                            -          221,856                  -               -              -
                                                         59,618              268,637                  -               -              -

      Personnel Schedule
        Program Specialist                                   1                    1              -               -               -
        Total Full-Time                                      1                    1              -               -               -




                                                                      277
                                                                                                                                     (212-1145)
Dial-A-Ride Operations & Maintenance                                                                                           Grant Fund
This activity accounts for the annual operations and maintenance of the Dial-A-Ride demand response transit system. Beginning in
FY 05-06, the Denton County Transportation Authority will be responsible for providing this service.
                                                         2003-2004         2004-2005       2005-2006        2005-2006          2006-2007
      Activity Expenditures                                 Actual            Actual          Budget          Revised            Adopted
         Supplies                                           52,128           77,947                    -                -                  -
         Services & Other Charges                          275,228          414,863                    -                -                  -
                                                           327,357          492,811                    -                -                  -




Water & Sewer Fund
                                                                                                                                     (402-1131)
Engineering                                                                                                             Water & Sewer Fund
This activity provides for a Civil Engineer position to assist in engineering and review of utility capital projects and funds for
mapping.
                                                         2003-2004         2004-2005       2005-2006        2005-2006          2006-2007
      Activity Expenditures                                 Actual            Actual          Budget          Revised            Adopted
         Personal Services                                  93,602           95,982          101,904           98,759           103,359
         Supplies                                             164              200              200              175                 200
         Services & Other Charges                            2,437            1,634            2,928            3,443             2,928
                                                            96,203           97,816          105,032          102,377           106,487

      Personnel Schedule
        Civil Engineer                                          1                1                1                1                   1
         Total Full-Time                                        1                1                1                1                   1




                                                                     278
Finance Department
Organizational Chart



                                            Finance Department




                     General Fund                                       Utility Fund


                    Administration                                     Administration
                       (101-1211)                                        (402-1211)
                 Director of Finance (1)                         Fiscal Services Manager (1)
               Accounting & Audit Mgr (1)
                  Internal Auditor (1)
                  Admin Secretary (1)                                Customer Service
                                                                         (402-1222)
                                                                 Cust Service Supervisor (1)
                    Taxes & Billing                                   Billing Clerk (2)
                       (101-1225)                                    Clerk Typist (0.50)
                   Clerk Typist (0.50)
                    Billing Clerk (1)
                                                                        Cashiering
                                                                        (402-1224)
                     Purchasing                                         Cashier (2)
                      (101-1231)
                Purchasing Manager (1)
                       Buyer (1)                                       Accounting
                                                                        (402-1242)
                                                                      Accountant (1)
                     Accounting                                  Accounts Payable Clerk (1)
                      (101-1241)
                    Accountant (1)
               Accounting Technician (1)
               Accounts Payable Clerk (1)




                                                 279
280
                                                                                              Finance Department
Purpose
To provide management, citizens and other interested parties with accurate,
complete and responsive financial services. The department performs
purchasing, accounting, internal audit and financial reporting functions as well
as investments, accounts payable and receivables and utility billing operations.




Accomplishments (FY 05-06)
      * 100% of utility, alarm, and miscellaneous billings performed on a monthly basis.
      * 100% of staff attended in-house or vendor provided training pertinent to their responsibilities.
      * Received revenue bond rating upgrade from AA- to AA from Standard and Poor's Rating Services.
      * Conducted random cash counts for 100% of the City's petty cash/change drawers.
      * Began the City's first internal audit program with a city-wide risk assessment analysis and the hiring of a full
         time Internal Auditor.

      * Completed Water & Sewer Rate Study.
      * 100% of CPA's and investment officers recorded CPEs to maintain certifications.
      * Enhanced security in the Utility Billing/Customer Service area.
      * All invoices, journal entries, and reconciliations were performed in a timely manner.
      * Remained compliant with State Property Tax Board requirements.
      * Completed revision of City's purchasing policy and conducted training for all appropriate City Staff.
      * Received NPI recognition for excellence in procurement.
      * Received GFOA certificate of achievement for excellence in financial reporting.
      * 99.9% of all invoices were processed within 30 days.
      * 100% of Accountants attended report writing training and 100% of accounting and accounts payable staff
         attended regional software training.

      * Completed Five-Year Financial Plans.




                                                                   281
Key Enhancements to this Year's Budget
The following are new items added to the department's budget in FY 06-07
      * Provide Adequate Membership and Training Opportunities for Increased                                          $1,995
         Number of CPAs

      * Acquire Electronic Check Processing Including Automated Deposits                                              $8,000

      * Expand Insurance Review to Include Bonds                                                                      $2,000

      * CPA Continuing Education Credits Through GFOA National Conference                                             $3,459

      * Provide Internal Audit Position Membership and Training                                                       $2,650




Expenditures (Department-Wide)
The following shows the department's budget by type of expenditure (activity) and then by fund.
                                                       2003-2004          2004-2005     2005-2006       2005-2006          2006-2007
      By Activity                                         Actual             Actual        Budget         Revised            Adopted
      Personal Services                               1,067,310           1,162,431     1,236,412       1,143,558         1,243,863
      Supplies                                          120,781            123,164       137,580         140,195               125,693
      Services & Other Charges                          635,091            604,840       666,391         539,118               567,984
      Transfers & Reimbursement                          10,275             10,290          9,921           9,921               13,106
                                                      1,833,457           1,900,725     2,050,304       1,832,792         1,950,646


      By Fund
      General Fund                                      977,799           1,065,993     1,106,461       1,071,375         1,165,019
      Water & Sewer Fund                                855,657            834,718       943,843         761,417               785,627
                                                      1,833,457           1,900,725     2,050,304       1,832,792         1,950,646




Revenues for which this Department is Directly Responsible
This department is responsible for the collection and administration of the following revenues. The department does not spend these
revenues directly.
                                                       2003-2004          2004-2005     2005-2006       2005-2006          2006-2007
                                           Fund           Actual             Actual        Budget         Revised            Adopted
      Property Tax (O&M)                   101         15,708,217          16,248,255    17,027,578      17,343,020        17,561,115

      Delinquent Property Taxes            101            260,659            229,738       135,722         219,402               220,000

      Penalty & Interest on Property Tax   101            140,257            172,882       141,229         175,137               160,000

      Sales Tax - Mixed Beverges           101            259,264            283,573       278,804         276,776               273,204

      Alarm Permits                        101            164,080            148,055       147,564         241,826               152,496

      Credit Card Convenience Fees         101              1,272              1,851         2,407           2,197                 2,500

      City Auction Revenues                101             21,668              2,905                -        4,189                 3,000

      Interest                             101            191,441            397,110       308,765         527,812               850,000

                                                                    282
      Discounts Taken for Early Payment       101            1,217                  1,209             600             1,592            1,335

      Other Services & Charges                101                -                  5,072                -            5,522            4,854

      Other Miscellaneous Revenue             101        199,043                371,075             82,070      4,065,381             60,214

      Property Taxes (I&S)                    120      6,699,120              6,885,542        6,856,138        7,359,866        7,229,820

      Delinquent Property Taxes               120        111,458                100,471             58,166           85,000           77,523

      Penalty & Interest on Property Taxes    120           62,426                 79,322           63,497           68,723           63,428

      Interest                                120           53,762                 97,618           81,032           86,276           61,704

      Credit Card Convenience Fees            402           15,898                 22,875           26,309           28,323           27,801

      Water Reconnection Fees                 402           20,900                 23,850           34,471           20,687           21,016

      Water Sales                             402     12,733,504             13,627,773       13,286,075       14,256,081       13,790,288

      Effluent Sewer Sales                    402           19,222                  9,198           19,222           14,066            5,456

      Sewer Service Fees                      402      8,551,526              8,526,391        8,649,869        8,900,000        8,586,597

      Wholesale Sewer Sales to Other Cities   402        189,362                288,866          286,000          368,013          368,013

      Interest                                402        140,989                270,938          240,000          325,344          552,500

      Other Miscellaneous Revenue             402            4,138                 11,110            6,769            7,774            9,053

      Interest                                508           82,095              145,778          188,687          188,000          400,353

      Interest                                614           17,015                 73,086           45,947           92,918        151,997

      Interest                                740           51,100              142,237          148,770          172,541          166,810

                                                    45,699,632             48,166,779       48,115,691       54,836,465       50,801,077




Personnel in this Department (All Funds)
The following shows the total number of employees who work for this department. These amounts include personnel accounted for in
all funds.
    Total Full-Time                                    17                     18               19               18               19
    Total Part-Time                                  0.50                   0.50             0.50             0.50             0.50




                                                                     283
Capital Improvement Projects
This department is responsible for overseeing the completion of the following capital improvement projects. Many capital
improvement projects are paid for by issuing General Obligation Bonds. The issuance of General Obligation Bonds is approved by
the voters. More detailed information about these projects can be found in the section of the budget titled "Capital Improvement

Machinery & Equipment
Project                                                          Project-To-Date Budget       Project-To-Date Expenses        Current Year Budget
(U25657) Conversion of Water Meters to Radio Read                                 1,219,641                  1,004,324                     215,317
                                                                                                                                           215,317

Non-CIP
Project                                                          Project-To-Date Budget       Project-To-Date Expenses        Current Year Budget
(C24851) ARBITRAGE COMPLIANCE                                                      643,635                     561,704                      81,931
                                                                                                                                            81,931




Strategic Plan
The City's Strategic Plan culminates with departments setting specific objectives that are designed to help achieve the City Council's
priorities and goals. Below are this department's specific objectives for FY 06-07

  Objectives for FY 06-07                           City Council Priority                               City Council Goal

  Protect against potential loss of City            Provide a well developed and                        Maintain an effective technology
  assets (theft, fraud, etc.).                      maintained infrastructure and meet                  infrastructure
                                                    demand for services.

  Increase level/efficiency of journal              Provide a well developed and                        Maintain staffing and service levels that
  entries prepared, and timeliness of               maintained infrastructure and meet                  match community expectations
  monthly reconciliations and annual                demand for services.
  report generation.

  Increase water/sewer rates as needed to           Maintain financial stability.                       Maintain/improve revenue base
  provide coverage and meet service
  demand

  Conduct a minimum of two financial                Maintain financial stability.                       Ensure effective internal control systems
  audits annually and two performance
  audits; regularly conduct policy
  compliance audits in Purchasing and
  Accounting.

  Provide specialized continuing                    Maintain a stable, high performance                 Develop the organization
  education training to Finance staff.              workforce.




                                                                            284
Performance Measures
Residents of Lewisville expect the City to provide the utmost level of service. In order to determine the quality of service the city is
providing, measures of performance are monitored to help determine if resources are being allocated effectively.
                                                            2003-2004      2004-2005     2005-2006      2005-2006     2006-2007
                                                            ACTUAL         ACTUAL         BUDGET        REVISED      ADOPTED

 General Obligation Bond Rating - Moody's                         Aa3           Aa3            Aa3           Aa3            Aa3
 Investor Service.
 General Obligation Bond Rating - Standard and                    AA             AA            AA             AA             AA
 Poors.
 GFOA Certificate of Achievement for Financial                      Y             Y              Y             Y              Y
 Reporting.
 NPI's Achievement of Excellence in Procurement.                    Y             Y              Y             Y              Y

 Percent of payments via ACH transfer or credit                 7.50%         7.50%          8.00%         8.00%          8.00%
 card.
 Percent of payments via lock box.                               63%            66%           65%            65%            65%

 Utility Debt Service Bond Rating - Moody's                        A1            A1             A1            A1             A1
 Investor Service.
 Utility Debt Service Bond Rating - Standard and                 AA-            AA-            AA-            AA            AA-
 Poors.




                                                                    285
Expenditures By Fund/Activity
General Fund
                                                                                                                            (101-1211)
Administration                                                                                                         General Fund
To supervise operations of the Department to ensure the completion of department goals and objectives that include the preparations
of accurate, timely financial reports, annual updating of the Long Range Financial Plan, annual Cost of Service Rate Review and
conducting an internal audit function.
                                                       2003-2004         2004-2005      2005-2006       2005-2006       2006-2007
      Activity Expenditures                               Actual            Actual         Budget         Revised         Adopted
        Personal Services                               296,952           349,131        331,575         286,586         386,688
        Supplies                                          4,238             3,770          3,354           2,245           3,090
        Services & Other Charges                          9,183             8,021         10,598          11,394          18,131
        Transfers & Reimbursement                         1,747             1,732          1,732           1,732           2,314
                                                        312,120           362,654        347,259         301,957         410,223

      Personnel Schedule
        Director of Finance                                  1                 1              1               1                1
        Accounting & Audit Manager                           1                 1              1               1                1
        Internal Auditor                                     -                 -              -               -                1
        Administrative Secretary                             1                 1              1               1                1
        Total Full-Time                                      3                 3              3               3                4

        PT Executive Secretary                             0.50             0.50           0.50             0.50            0.50
        Total Part-Time                                    0.50             0.50           0.50             0.50            0.50




                                                                                                                            (101-1225)
Treasury & Collections - Taxes & Billing                                                                               General Fund
Contracts with Denton County for both property appraisal and ad valorem tax billing and collection services and internally processes
and bills miscellaneous accounts receivable and alarm billing.
                                                       2003-2004         2004-2005      2005-2006       2005-2006       2006-2007
      Activity Expenditures                               Actual            Actual         Budget         Revised         Adopted
        Personal Services                                40,617            40,485         40,830          39,102          60,161
        Supplies                                          1,981             3,085          3,475           4,783           3,725
        Services & Other Charges                        224,946           228,243        248,153         251,544         273,111
        Transfers & Reimbursement                           595              379            379              379             379
                                                        268,139           272,192        292,837         295,808         337,376

      Personnel Schedule
        Clerk Typist                                          -                -              -                -            0.50
        Billing Clerk                                        1                 1              1               1                1
        Total Full-Time                                      1                 1              1               1             1.50




                                                                   286
                                                                                                                              (101-1231)
Purchasing                                                                                                              General Fund
This activity manages, plans and coordinates the City's overall supplies and service needs from a purchase and delivery standpoint
while adhering to public purchasing laws and regulations.
                                                        2003-2004            2004-2005   2005-2006       2005-2006        2006-2007
      Activity Expenditures                                Actual               Actual      Budget         Revised          Adopted
         Personal Services                               132,745              151,976     136,331         135,487          142,199
         Supplies                                          1,793                1,851       1,650           2,809            3,450
         Services & Other Charges                          3,740                8,170       9,262           8,376           18,286
         Transfers & Reimbursement                         1,677                1,245       1,245           1,245            4,070
                                                         139,955              163,241     148,488         147,917          168,005

      Personnel Schedule
        Purchasing Manager                                    1                    1           1               1                 1
         Buyer                                                1                    1           1               1                 1
         Total Full-Time                                      2                    2           2               2                 2




                                                                                                                              (101-1241)

Accounting                                                                                                              General Fund
To ensure accuracy and timeliness in the recording and reporting of financial transactions in the City's accounting system and to
annually prepare general purpose financial statements that meet the requirements for the Certificate of Achievement in Financial
Reporting Award.
                                                        2003-2004            2004-2005   2005-2006       2005-2006        2006-2007
      Activity Expenditures                                Actual               Actual      Budget         Revised          Adopted
         Personal Services                               190,615              215,908     238,926         233,880          167,265
         Supplies                                          8,391               13,396      12,195          14,579           11,870
         Services & Other Charges                         57,123               36,924      65,078          75,556           68,927
         Transfers & Reimbursement                         1,456                1,678       1,678           1,678            1,353
                                                         257,585              267,905     317,877         325,693          249,415

      Personnel Schedule
        Accountant II                                         1                    -           -                -                -
         Accountant                                           1                    2           2               1                 1
         Accounting Technician                                -                    1           1               1                 1
         Accounts Payable Clerk                               1                    1           1               1                 1
         Total Full-Time                                      3                    4           4               3                 3




Grant Fund
                                                                                                                              (212-1231)
Purchasing                                                                                                                Grant Fund
This activity accounted for expenditures incurred for operations relating to Hurricane Katrina and Hurricane Rita in FY 04-05.
                                                        2003-2004            2004-2005   2005-2006       2005-2006        2006-2007
      Activity Expenditures                                Actual               Actual      Budget         Revised          Adopted
         Personal Services                                         -              14                -               -                -
                                                                   -              14                -               -                -




                                                                       287
Water & Sewer Fund
                                                                                                                                  (402-1211)
Administration                                                                                                         Water & Sewer Fund
This activity supervises the utility billing and customer service functions for the City's water and sewer service, supervises the
miscellaneous accounts receivable functions and provides staffing for the investment function of City funds.
                                                         2003-2004            2004-2005    2005-2006        2005-2006         2006-2007
      Activity Expenditures                                 Actual               Actual       Budget          Revised           Adopted
         Personal Services                                108,186              107,670      112,557          114,284           116,384
         Supplies                                                   -             499           250              332                 250
         Services & Other Charges                           2,244                3,539        4,734            3,351            27,434
         Transfers & Reimbursement                            595                 595           379              379             1,579
                                                          111,024              112,303      117,920          118,346           145,647

      Personnel Schedule
        Fiscal Services Manager                                 1                   1            1                1                   1
         Total Full-Time                                       1                    1            1                1                   1




                                                                                                                                  (402-1222)
Treasury & Collections - Customer Service                                                                              Water & Sewer Fund
To maintain customer accounts on a current basis involving accurate and timely billings, timely updates of accounts to reflect
payments or adjustment, schedule work orders related to customer service and provides general information and individual account
information to requesting customers.
                                                         2003-2004            2004-2005    2005-2006        2005-2006         2006-2007
      Activity Expenditures                                 Actual               Actual       Budget          Revised           Adopted
         Personal Services                                187,915              170,880      195,108          191,184           176,710
         Supplies                                         102,553               99,260      114,951          105,670           101,353
         Services & Other Charges                          74,880               44,517       49,102           42,974            66,613
         Transfers & Reimbursement                          2,040                1,727        1,895            1,895             1,516
                                                          367,389              316,385      361,056          341,722           346,192

      Personnel Schedule
        Customer Service Supervisor                             1                   1            1                1                   1
         Billing Clerk                                          2                   2            2                2                 2
         Clerk Typist                                           1                   1            1                1              0.50
         Total Full-Time                                       4                    4            4                4              3.50




                                                                                                                                  (402-1223)
Treasury & Collections - Meter Reading                                                                                 Water & Sewer Fund
To accurately read water usage in a timely manner to enable cycle billings to be accomplished each week. This function was moved to
Public Services during the FY 05-06 fiscal year.
                                                         2003-2004            2004-2005    2005-2006        2005-2006         2006-2007
      Activity Expenditures                                 Actual               Actual       Budget          Revised           Adopted
         Supplies                                             224                  55                 -                -                   -
         Services & Other Charges                         207,364              209,201      210,128            8,500                       -
         Transfers & Reimbursement                          2,165                1,905        1,205            1,205                       -
                                                          209,753              211,161      211,333            9,705                       -




                                                                        288
                                                                                                                                (402-1224)
Treasury & Collections - Cashiering                                                                                  Water & Sewer Fund
To receive and record payments of utility bills as well as other City receipts and provide customer account information to the public.
                                                        2003-2004            2004-2005   2005-2006        2005-2006         2006-2007
      Activity Expenditures                                Actual               Actual      Budget          Revised           Adopted
         Personal Services                                72,024               85,760      82,581           73,977            76,511
         Supplies                                          1,248                 843        1,355            9,039             1,605
         Services & Other Charges                         32,634               44,026      43,926           57,041            71,926
         Transfers & Reimbursement                                 -             650          650              650             1,029
                                                         105,905              131,278     128,512          140,707           151,071

      Personnel Schedule
        Cashier                                               2                    2            2               2                 2
         Total Full-Time                                      2                    2            2               2                 2




                                                                                                                                (402-1242)
Accounting                                                                                                           Water & Sewer Fund
To process vendor invoices and other payment requests to ensure accurate and timely disbursement of funds within adopted policies
and procedures for expenditure control.
                                                        2003-2004            2004-2005   2005-2006        2005-2006         2006-2007
      Activity Expenditures                                Actual               Actual      Budget          Revised           Adopted
         Personal Services                                38,257               40,608      98,504           69,058           117,945
         Supplies                                            352                 406          350              738              350
         Services & Other Charges                         22,978               22,198      25,410           80,384            23,556
         Transfers & Reimbursement                                 -             379          758              758              866
                                                          61,586               63,591     125,022          150,938           142,717

      Personnel Schedule
        Accountant                                             -                   -            1               1                 1
         Accounts Payable Clerk                               1                    1            1               1                 1
         Total Full-Time                                      1                    1            2               2                 2




                                                                       289
290
Human Resources
Organizational Chart



                             Human Resources



                               General Fund


                               Administration
                                  (101-1311)
                       Director of Human Resources (1)
                             HR Coordinator (1)
                            Training Facilitator (1)
                              Benefits Analyst (1)
                           Personnel Technician (3)




                                  291