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C i t y o f I r v i n g , Te x a s
CITY MANAGEMENT
CITY OF IRVING, TEXAS
CITY MANAGER’S RECOMMENDED
BUDGET
FY 2011-2012
Ta b l e o f C o n t e n t s
Title Page
Table of Contents
INTRODUCTION
INTRODUCTION
City Manager’s Letter i
APPROPRIATION SCHEDULES
APROPRIATION SCHEDULES
Authorized Personnel 3
General Fund Spreadsheet 5
Water and Sewer System Fund Spreadsheet 6
Garage Fund 7
Municipal Drainage Utility Fund 8
Solid Waste Services Enterprise Fund 9
Hotel Occupancy Tax Funds 10
Grant Funds 11
Equipment Replacement Funds 12
Other Funds 13
Capital Improvement Funds 15
REVENUES
General Funds Revenue Sources by Major Category 19
Ad Valorem Revenue History 20
Property Tax Rates - Direct and Overlapping 21
Sales Tax Revenue 22
Sales Tax Budget Collection History 23
Sales Tax Percent Change 24
Hotel Occupancy Tax - Proposed Revenue Projection 25
Table of Contents
EXPENDITURES
EXPENDITURES
General Fund Analysis Schedules
General Fund Revenue and Expenditures Chart 29
General Fund Expenditures by Department 30
General Fund Expenditures by Classification 31
Economic Development Contractual Obligation 32
STRATEGIC GOAL 1— LAND USE
STRATEGIC GOAL 1 — LAND USE
Goal 1 Overview 35
Planning and Inspections 36
STRATEGIC GOAL 2—VIBRANT NEIGHBORHOODS
STRATEGIC GOAL 2 — VIBRANT NEIGHBORHOODS
Goal 2 Overview 39
Code Enforcement 40
Housing and Human Services 41
STRATEGIC GOAL 3—ECONOMIC DEVELOPMENT
STRATEGIC GOAL 3 — ECONOMIC DEVELOPMENT
Goal 3 Overview 43
Real Estate Services — Economic Development 44
Irving Convention and Visitors Bureau 46
STRATEGIC GOAL 4—SAFE AND SECURE CITY
4 — SAFE AND SECURE CITY
Goal 4 Overview 49
Police 50
Fire 52
Municipal Court 54
Animal Services 56
STRATEGIC GOAL 6—EFFECTIVE COMMUNICATIONS
STRATEGIC GOAL 6 — EFFECTIVE COMMUNICATIONS
Goal 6 Overview 59
Corporate Communications 60
Table of Contents
STRATEGIC GOAL 7—CULTURAL, RECREATIONAL AND EDUCATIONAL ENVIRIONMENTS
STRATEGIC GOAL 7 — CULTURAL, RECREATIONAL AND EDUCATIONAL ENVIRONMENTS
Goal 7 Overview 63
Parks and Building Maintenance 64
Library Services 66
Irving Arts Center 68
Heritage and Museum 70
STRATEGIC GOAL 8 — SOUND GOVERNANCE
STRATEGIC GOAL 8—SOUND GOVERNANCE
Goal 8 Overview 73
Mayor and Council 74
City Secretary’s Office 75
City Manager’s Office 77
Financial Services 78
Strategic Services 82
Non-Departmental 84
Performance Office 86
City Attorney’s Office 88
STRATEGIC GOAL 9—INFRASTRUCTURE NETWORK
STRATEGIC GOAL 9— INFRASTRUCTURE NETWORK
Goal 9 Overview 89
Capital Improvement Program 90
Public Work — Transportation 92
Information Technology 94
96
Water Utilities
STRATEGIC GOAL 10—ENVIRONMENTAL SUSTAINABILITY
10 — ENVIRONMENTAL SUSTAINABILITY
Water Utilities 96
Goal 10 Overview 99
Solid Waste Services 100
Municipal Drainage Utility 102
Intergovernmental Services 104
Fleet Services 106
Table of Contents
FUND SUMMARIES
OTHER FUND SUMMARIES
Other Water Funds
New Lien Water and Sewer Reserve Fund 110
Water and Sewer Reserve Fund 111
Water and Sewer Contingency Fund 112
Water Resources and Development Fund 113
Lake Chapman Fund 114
Lake Chapman Reserve Fund 115
Hotel Occupancy Tax Funds
Irving Convention and Visitors Bureau (ICVB) Funds 118
Irving Arts Center (IAC) Funds 122
Convention Center Complex Fund Summary 129
Entertainment Venue Fund Summary 130
Heritage and Museum Fund Summary 131
Museum Operating Fund Summary 132
Hotel Occupancy Tax Reserve Fund Summary 133
Grants Funds
Community Development Block Grant Fund Summary 136
Home Investment Partnership Grant Fund Summary 137
Emergency Shelter Fund Summary 138
Community Development Block Grant - Recovery Fund Summary 139
Neighborhood Stabilization Program 1 140
Homeless Prevention and Rapid Re-Housing Program - Federal 141
Emergency Shelter Grant - State 142
Homeless Prevention and Rapid Re-Housing Program - State 143
Texas Highway Safety Grant Fund Summary 144
Local Law Enforcement Block Grant Fund Summary 145
Miscellaneous Grants Fund Summary 146
Transportation Grant Fund Summary 147
Library Grant Fund Summary 148
Emergency Management Grant Fund Summary 149
Table of Contents
FUND SUMMARIES
OTHER FUND SUMMARIES
Criminal Justice Grant Fund Summary 150
Miscellaneous Donations Fund Summary 151
Other Funds
Park Donation Fund Summary 154
Cimarron Recreation Center Fund Summary 155
Lee Park Recreation Center Fund Summary 156
Heritage Senior Center Fund Summary 157
Mustang Park Recreation Center Fund Summary 158
Northwest Park Recreation Center Fund Summary 159
Senter Park Recreation Center Fund Summary 160
West Park Recreation Center Fund Summary 161
Economic Development Fund Summary 162
Main Street and Events Fund Summary 163
Tax Increment Financing District Fund Summary 164
TIF Project Fund Summary 165
Tax Increment Financing District #2 Fund Summary 166
Municipal Court Technology Fees Fund Summary 167
Municipal Court Building Security Fees Fund Summary 168
Municipal Court Time Payment Fees Fund Summary 169
Compensated Absences Fund Summary 170
Flexible Spending Fund Summary 171
Health Self Insurance Fund Summary 172
Health Legal Reserve Fund Summary 173
Health Claims Reserve Fund Summary 174
Voluntary Employees’ Beneficiary Association (VEBA) Fund Summary 175
Self Insurance Casualty Fund Summary 176
Supplemental Benefit Plan Fund Summary 177
Texas Stadium Rental #1 Fund Summary 178
Texas Stadium Rental #2 Fund Summary 179
Texas Stadium Project Fund Summary 180
Red Light Camera Enforcement Fund Summary 181
Table of Contents
FUND SUMMARIES
OTHER FUND SUMMARIES
Seized Narcotics Fund Summary 182
Schedule of Requirements FY 2010-11 General Obligation Bonds
DEBT SERVICE 185
Schedule of Requirements for FY 2011-12 General Obligation Bonds 185
Schedule of General Obligation Bonded Indebtedness to Maturity 186
General Interest and Sinking Fund Summary 187
Schedule of Requirements for FY 2011-12 Waterworks and Sanitary Sewer Bonds 188
Schedule of Waterworks and Sanitary Sewer Revenue Bonded Indebtedness to 189
Maturity FY 2011-12
Water and Sewer Interest and Sinking Fund Summary 190
New Lien Water and Sewer Interest and Sinking Fund Summary 191
Schedule of Requirements Combination Tax and Hotel Occupancy Tax Certificates of 192
Obligation Requirements
Schedule of Combination Tax and Hotel Occupancy Tax Certificates of Obligation 193
Indebtedness To Maturity FY 2011-12
Hotel Occupancy Tax Interest and Sinking Fund Summary 194
Schedule of Requirements Entertainment Venue Debt Obligations 195
Schedule of Entertainment Venue Bonded Indebtedness to Maturity 196
Entertainment Venue Debt Service Fund Summary 197
Municipal Drainage Utility Schedule of Requirements 198
Municipal Drainage Utility Bonded Indebtedness to Maturity 199
Municipal Drainage Utility Interest and Sinking Fund Summary 200
FY 2010-11 Bond Sale Map
CAPITAL IMPROVEMENT PROGRAM FUNDS
203
FY 2011-12 General Obligation Bond Sale 205
FY 2011-12 Water and Sewer System Pay-as-You-Go Capital Funding 206
General Fund Non Bond Fund Summary 207
Convention Center Bond Fund Summary 209
Entertainment Venue Bond Fund Summary 210
Street Improvement Bond Fund Summary 211
Storm Sewer Bond Fund Summary 213
Table of Contents
CAPITAL IMPROVEMENT PROGRAM FUNDS Cont.
OTHER FUND SUMMARIES
Park Improvement Bond Fund Summary 214
Fire Station Bond Fund Summary 215
Library Bond Fund Summary 216
Criminal Justice Bond Fund Summary 217
Landfill Bond Fund Summary 218
City Buildings Bond Fund Summary 219
DART Bond Fund Summary 220
Radio Communications Bond Fund Summary 221
Animal Shelter Bond Fund Summary 222
Infrastructure Bond Fund Summary 223
Gateway Development Bond Fund Summary 224
Municipal Drainage Utility Bond Fund Summary 225
Water Improvement Bond Fund Summary 226
Sanitary Sewer Bond Fund Summary 228
Water and Sewer System Non-Bond Capital Improvement Program Fund Summary 230
Municipal Drainage Utility Non-Bond CIP Fund Summary 228
FUNDS
REPLACEMENT FUNDS
Equipment Replacement Fund Spreadsheet 235
Vehicle Replacement Request 237
Computer Replacement Fund Spreadsheet 238
CITY MANAGER’S
MESSAGE
To: Honorable Mayor Van Duyne and Members of the City Council
From: Tommy Gonzalez, City Manager
Date: August 5, 2011
Subject: FY 2011-12 Manager’s Proposed Budget
It is my privilege to present the FY 2011-12 City of Irving budget for your consideration. The
budget is in alignment with the city’s Strategic Plan. Management, directors and city staff worked
to identify resources and prioritize programs to align city operations and capital projects
according to the City Council’s ten strategic goals. This budget focuses on meeting the council’s
highest priorities and maintaining core services to the city’s residents, visitors and businesses.
Benchmarks have been established to track progress toward each goal, and new goals and
action steps will be incorporated as the current ones are completed.
Strong governance and fiscal management remain a high priority. The FY 2011-12 budget is
structurally balanced, with operating revenues meeting operating expenditures. The impact of
the national recession and sharp declines in key revenues have resulted in drastic budget cuts
for many city and county governments.
The national recession has had a significant impact on municipal revenues over the past four
years. The two main revenues supporting the General Fund, property taxes and sales taxes,
have both declined significantly as a result of the economic contraction. Taxable values of all
property within Irving have declined steadily. From a peak valuation of $18.45 billion in FY 2008-
09, values have dropped to $16.5 billion for FY 2011-12, a reduction of $1.9 billion. This has
resulted in a $10.3 million decrease in revenues over the past two years. If the current tax rate
were maintained, the impact on general revenues would be a further reduction of $2.6 million, for
a cumulative loss of $12.9 million.
These steady reductions in major revenue sources have been met with offsetting reductions in
expenditures to continually rebalance the budget as projections are updated and revenues
continue to fall. The city has taken proactive steps to review processes and reduce operating
costs ahead of revenue declines while maintaining excellent levels of services. Examples of how
operating costs have been reduced will be presented at the budget retreat session. Key
indicators including the crime rate, resident satisfaction with city services and the overall look of
the city demonstrate that city staff has been able to increase services and customer satisfaction
while at the same time reduce costs. Cumulatively over the last four years, the city has identified
over $38 million in cost savings, cost avoidance, cost recovery and productivity enhancements.
This, in part, has helped offset the loss in revenues mentioned above.
i
The recession has also impacted the residents of Irving. While municipal revenues have been
declining, use of city services has been increasing. In particular, residents are using city
programs and facilities as a low cost resource for after school care, tutoring, job searching, and
recreational, aquatic and leisure activities for their families. A key goal of the development of the
FY 2011-12 budget was to maintain those services that provide direct benefits to the
community as well as those essential to protect the health, safety and welfare of the community.
The city has also strengthened financial policies and procedures to ensure adequate reserve
balances, conservative expenditure policies, and monitoring and projections of key revenues.
The use of tools such as the five-year financial forecast have allowed management to project
future revenue and expenditure trends and adjust revenues and expenditures to produce a
structurally balanced budget.
While these policies have enabled Irving to remain financially sound and maintain current service
levels, further declines in key revenues require further expenditure reductions, deferral of
maintenance and equipment replacement, as well as increases in revenues to balance the
budget. Accomplishing this balance was a daunting but not insurmountable task for city staff.
The proposed structurally balanced budget will help maintain the city’s double AAA credit rating,
prepares the city for the upcoming year, and lays the foundation for the next two to three years.
FY 2010-11 RESULTS
Irving became the first municipality to receive the prestigious Texas Award for Performance
Excellence (TAPE). As the state version of the Malcolm Baldrige National Quality Award, TAPE
recognizes role model organizations that demonstrate exceptional performance in areas of
leadership, customer service, workforce focus, process management, results and strategic
planning. The TAPE award comes on the heels of Irving being recognized as one of the 2010
Best Places to Work in North Texas by the Dallas Business Journal.
Genghis Khan: The Exhibition is on display at the Irving Arts Center through September 30.
This prestigious exhibition is the largest cultural exhibit ever hosted in Irving. The exhibit is
attracting visitors from many states and countries, including some from Mongolia. The Arts
Center has worked with several school districts in Texas and Oklahoma to integrate the exhibit
into their curriculum and facilitate field trips to the exhibit.
In May 2011, the West Irving Library was opened. This state-of-the-art, 25,000 sq ft library
offers a wide variety of technology resources in addition to the traditional books, magazines,
audio and video resources. These include multi-touch computer tables, a computer lab, a
business center, and Wi-Fi access. Constructed with the latest green building techniques, the
library is a net-zero building, using solar panels and geo-thermal wells to generate as much
energy as the building will use over the course of a year.
Another high priority area for the council and staff is public safety. We have seen a 30% decline
in the crime rate over the last five years, including a 12% reduction so far this year. The city’s
emergency medical services have been recognized as having the highest cardiac survival rate
in the state of Texas.
ii
Irving received a $2 million Energy Efficiency and Conservation Block Grant and replaced 152
street lights on Irving Boulevard with solar powered street lights. The new lights will reduce
energy costs to the city and replace 20 plus year old street lights.
Diversity - The city has over 11% of the workforce currently receiving bi-lingual pay, an increase
of 3.8% since 2007. The percentage of contracts competitively awarded to M/WBE vendors has
met the goal of 25% of total value of the contracts.
Transparency – The Financial Services and Corporate Communications departments have
teamed up on getting more financial information to the public. In recognition of our efforts, the
City received the Gold Transparency Award for Financial Transparency from the Texas
Comptroller for the second year in a row. The award criteria includes placing budget documents,
annual financial reports, and check registers in the city’s website for public review.
We have also found a way to reward our employees while saving the city money. Employee
wellness is now a key focus throughout the organization to promote a healthy workforce, enhance
employee morale, and provide incentives for employees to take control of their health. Irving
Wellness Incentive Now (I WIN) was launched January 2009 to offer wellness and fitness rewards
to employees who achieve and maintain good health. The cost of these rewards will be offset by
lower insurance premiums in the future from a fit workforce as well as encouraging preventative
care and a healthier lifestyle. When employees are healthy and strong; residents, visitors and
businesses are well served, productivity is high and health insurance costs are kept low. Through I
WIN, employees are able to receive a wellness screening and have the opportunity to participate
in a fitness assessment using benchmarks established by the Cooper Clinic. The success of this
program is evidenced by the number of employees who are participating in the various I WIN
programs. More than 1,040 employees have qualified to receive fitness incentive pay. By
incentivizing employees to take active control of their health, become more physically fit, and have
regular wellness screenings, the city will see a reduction in overall healthcare costs and insurance
rates. Another tangible result has been the loss of almost 2,300 pounds by participating
employees over the last two years.
DEVELOPMENT OF THE FY 2011-12 BUDGET
The FY 2011-12 budget is the sixth to be organized around the city’s Strategic Plan. City
departments and teams have been aligned in order to match the ten goals of the Strategic Plan.
In developing the budget, existing and proposed programs and projects that meet the Strategic
Plan’s goals and strategies have the highest priority for funding and resource allocation.
Sales tax revenue peaked in FY 2007-08 at $50.61 million and declined to a low of $44.6 million
in FY 2009-10. Since then, revenues have recovered slightly, with $46.6 million being projected
for FY 11-12. However, the reduction is a cumulative loss of $18.6 million over the past four
years.
Hotel Occupancy Tax (HOT) revenues, which are primarily driven by business travel was also
significantly impacted by the recession, resulting in a 23% reduction in taxable receipts since FY
2007-08. As is the case with sales tax revenues HOT revenues have been increasing from the
lowest point of FY 2009-10, but are still well below pre-recession levels.
iii
In developing the FY 2011-12 budget, city management took proactive steps to ensure that the
national recession did not adversely impact the operations of the city. For the past four years, a
Five Year Financial Forecast analysis has been conducted to project operating revenue and
expenditure trends. Cost savings were implemented, with many vacant positions being
eliminated or temporarily held vacant. Over the past four years, 111 vacant positions have been
eliminated across all funds. These position reductions were achieved by reducing layers of
management, increasing span of control, and achieving efficiencies by combining like services
and duties into single departments. These savings were achieved while service delivery was
enhanced, new programs were added and customer satisfaction increased. An additional 135
positions are currently being held vacant, with a savings of $7.3 million estimated for FY 2011-
12. Staff continues to review the list as further vacancies occur to ensure staffing levels are
adequate for maintaining current levels of service. Once revenues recover, department
workloads will be evaluated using lean six sigma to determine which represent truly required
staffing and which can be permanently eliminated. Up to this point, this has involved the attrition
of positions as vacancies occur and no filled positions have been eliminated.
OVERVIEW OF THE FY 2011-12 OPERATING BUDGET
In preparation for the FY 2011-12
budget, all city operations were
categorized and ranked according to Millions FY 2011‐12 Operating Budget
three categories: core, needs, and $0
wants. These categories were
assigned across all goals to build a $50
city-wide hierarchy of services $100
provided, their annual cost, and the
personnel needed to provide the $150
service. Core services were limited to
$200
the essential services that must be
provided in order to maintain the $250
health, safety and welfare of the City.
$300
These services include Police
protection, Fire suppression and EMS, $350
Water and Sewer operations, Solid Core Needs Wants
Waste Services, and Street
maintenance. Other important services, including Code Enforcement, Municipal Court, Fleet
Maintenance, that did not meet the definition of core services were classified as Needs. All other
services, including certain programs within the departments classified as Core or Needs were
classified as Wants and prioritized.
In addition to revenue decreases discussed above, several key expenditure categories also
increased for FY 2011-12.
Health insurance costs increased by 10%, adding $1.3 million to General Fund
expenditures alone, which is offset by the I WIN program mentioned above.
The recent rise in fuel costs has also been accounted for with Fleet projecting an
increase in fuel costs of $1.28 million.
Contractual rebates and other economic development incentive agreements have
increased from the prior year by $513,200 for a total of $10.3 million
iv
All departments were asked by to review all fines, fees, and charges for service related to their
operations. All municipal revenues were evaluated against how much it cost the city to provide
the related service and were also benchmarked against rates charged by comparable cities.
Several fee adjustments were proposed, and adjustments were recommended for some
Planning and Inspection fees, Code Enforcement fees and Aquatic Center fees for adults. In
total, these adjustments result in $414,000 in additional revenue.
The Irving Art Center increased ticketing, art camp, and theater rental fees to increase recovery
of the costs of service. These revenue adjustments are in line with benchmark rates and will
generate an additional $26,200 in the Arts Center fund group.
The electric franchise fee, which had been arbitrarily reduced by the Public Utilities
Commission to eliminate the contractual 5% increase in rates in 2009, was reinstated as the
result of administrative, legislative and legal efforts by Irving in partnership with several other
Texas cities. Prior year revenue of approximately $670,000 is expected to be recovered from
Oncor within FY 2010-11. For FY 2011-12, this resumption of the contractual franchise rate will
increase revenues by $600,000.
In addition to the proposed fee increases, several other revenue enhancements were proposed,
but were ultimately not included to balance the FY 2011-12 budget; they follow:
+1% increase in the municipal franchise fee to 3% ($700,000 increase)
+1% increase in the waste hauler franchise fee to 6% ($124,000 increase)
+$1.00 increase in the energy surcharge to $1.98 to offset fuel costs ($400,000 increase)
The General Fund revenue estimates for FY 2011-12 are $167.87 million. Operating expenses
are also $167.87 million, achieving a structurally balanced budget. This budget is $1.3 million
lower than the $169.5 million FY 2010-11 budget.
With over two-thirds of the General Fund budget allocated to salaries and benefits, the budget
could not have been balanced in the past three years without significant realignment of the
organization. The following strategies were used to balance the FY 2011-12 budget. Some are
short term measures for the current year, while others reflect long-term cost savings and
improved operational efficiencies. In total, they reduce General Fund expenditures by $9.7
million from preliminary projections. These strategies include the following:
Continue to hold vacant all identified General Fund positions vacant for FY 2011-12 that
are currently being held. New vacancies will be evaluated as they occur to determine if
there is sufficient need to fill them. The estimated savings to the General Fund for these
vacancies is approximately $7.4 million.
Step increases will be delayed for 18 months for all employees, including general
government, police and fire civil service. This will produce over $589,000 in savings to
the General Fund alone.
The compensation plan, which has the goal of maintaining employee pay at the 65th
percentile compared to benchmark cities will also not be adjusted for FY 2011-12.
Health Insurance - For the Choice POS II plan, which covers the majority of the
workforce, the cost allocation will shift from 87% city/13% employee to 85%/15%.
Departments were asked to review their budgets for further reductions in operational
expenditures that totaled $6.9 million.
v
Computer replacement transfers from the General Fund have been deferred for FY 2011-
12. Computer equipment will only be replaced when the current system is no longer
functional.
Equipment replacement transfers from the General Fund have been deferred for FY
2011-12. Only the most critical needs, totaling $1.58 million will be replaced out of initial
departmental requests of $10.5 million.
Overtime usage has been reduced by approximately $1.6 million, a decrease of 35% to
the proposed citywide overtime budget of $3 million.
The combination of these cost savings, expenditure reductions and an adjustment to the tax rate
that is below the effective tax rate allow for a balanced budget without the closure of city
facilities, reduction in programs or critical services or the eliminations of filled positions.
General Fund and related internal service funds combined reserve balances are projected at
$49.5 million, which is equivalent to 97 days of operating reserves or 29.6% of budgeted
expenditures. In FY 2006-07, the City Council formally adopted a policy maintaining combined
General Fund reserves at levels at or above 90 days of operating expenditures. This policy
provides clear direction to the staff to ensure financial stability and maintain the creditworthiness
of the city’s debt obligations. The rating agencies indicated that one condition necessary for
Irving to maintain its AAA bond rating would be to increase the amount of operating reserves
above 95 days. The proposed budget satisfies that requirement.
The Water and Sewer System Fund budget funds operations and a capital program with a
consumption-based rate structure in water rates to encourage conservation. Total expenditures
are $86 million, a $1.8 million increase from the prior year’s budget of $84.2 million. An
adjustment to the water rate based on consumption to conserve energy and a flat 3% increase in
sewer rates is proposed for FY 2011-12. The twenty-year model for the water and sewer system
has also been updated to project future water needs and infrastructure requirements.
Other Operating Funds include the following: The Solid Waste Services fund was created as
an enterprise fund in FY 2009-10 and accounts for all refuse and recycling collection and landfill
operations with a budget of $10.5 million. The Municipal Drainage Utility funds operations,
capital projects and transfers to four flood control districts for assistance in their maintenance
programs. Hotel Occupancy Taxes fund the operating budgets of the Irving Convention and
Visitors Bureau and Irving Arts Center as well as the operations of the newly opened Irving
Convention Center, which is included in the ICVB budget. The Housing and Human Services
budget has been reduced by approximately $750,000 from the previous year in response to
decreasing federal grant awards.
In total, these operating departments will expend approximately $282 million dollars in the
coming fiscal year. This budget funds a reduced number of general government staff at 1,832
full-time and 405 part-time personnel. This total includes the 135 positions mentioned above
that will be held vacant for the 2011-12 fiscal year, but does not include the 111 positions
eliminated since 2006. The programs served by these employees will be supported by a fleet
valued in excess of $33 million and consisting of more than 750 vehicles and 490 other pieces of
equipment. The city’s technology infrastructure is valued in excess of $15 million and includes
nearly 1,600 work stations served by a combination of local and wide area networks. This
workforce is housed in 74 buildings with more than 1.37 million square feet of space.
vi
Summary of Operating Expenditures for Major Programs
2010-11 Adopted 2011-12 Proposed
Fund/Program Budget Budget
General Fund* $169,504,476 $167,869,223
Water and Sewer $84,197,785 $86,015,875
Solid Waste Services $11,723,038 $10,532,353
Municipal Drainage Utility $4,883,382 $4,970,087
HOT Revenue Funds
ICVB $6,046,256 $5,733,840
Arts Center $3,891,693 $3,417,253
Main Street and Events $45,173 $85,456
Heritage and Museum $240,096 $289,982
Total HOT $10,223,218 $9,526,531
Housing & Human Services $3,901,254 $3,154,150
Total Major Funds $284,433,153 $282,068,219
*The FY 11‐12 budget is $15.4 million lower than the FY 2008‐09 budget of $183.2 million
Cost Savings and Efficiencies
Position reductions have been achieved without staff layoffs or reducing the level of services.
Cost savings and efficiency tools like Lean Six Sigma have been used to analyze work flow and
processes. These efficiencies have translated into improved customer service, faster response
times, and elimination of waste. Many process improvements have allowed for staffing to be
reduced when positions become vacant. When vacancies occur, they are not automatically
filled. Each position is reviewed by senior management to determine if the job duties can be re-
assigned to remaining personnel without a decrease in service levels. Employees are
compensated for taking on additional duties. If the increase in duties and responsibilities is great
enough, a temporary promotion is another option to fill the vacant position and allow employees
to gain experience in position of greater responsibility. City staff is also rewarded with special
pay incentives for education, training, certification, and mastery of specialized job duties. All
special pays and incentive programs are fully funded for the FY 2011-12 budget. Listed below
are the major special pay categories available to all employees:
Incentive Programs for all city employees, including civil service
• Lean Six Sigma incentive pay
• On-the-Spot incentive pay for exceptional service
• All Eyes On Irving incentive pay
• Rewarding excellence – incentive for sanitation workers with perfect safety records
(Sanitation only)
• Occupational language skills pay
• I WIN Fitness Incentive
• Certification pay
vii
Police Incentive Programs
• School Crossing Guard Training pay – allocated 3% pay differential to four guards as
trainers
• Shift Differential pay
• Education pay
• Master’s Certificate pay
• Sick Leave Bonus pay
• I WIN Fitness Incentive
• Annual Physical Fitness Screening
• Bachelors & Master’s Degree pay
Fire Incentive Programs
• Paramedic Assignment pay (On the Box pay) – Fire Fighters certified as paramedics
and paramedics actually assigned to ambulances
• Annual Physical Fitness Screening
• High Angle Rescue pay
• Haz Mat pay
• Swift Water Rescue pay
• Out of Class pay
• Arson Investigation pay
• Bachelors & Master’s Degree pay
• Administration pay
• Masters Certification pay
• I WIN Fitness Incentive
• Sick Leave Bonus pay
On the following pages, the highlights of the FY 2011-12 budget are discussed by strategic plan
goal.
GOAL 1: LAND USE
A key strategy of Goal 1 is to improve the visual impression of the city. Several projects are
currently in design or under way to meet this strategy. These include the construction of
screening walls to buffer neighborhoods from traffic noise, developing and installing street light
and traffic signal standards by community district, and developing a comprehensive maintenance
program for major streets and drainage channels.
Staff is developing incentive programs to leverage redevelopment opportunities in areas of
public investment such as gateway intersection projects and other major street enhancement
initiatives.
Key Focus: Corridor Improvements – In FY 2010-11, a second Tax Increment Financing
District (TIF #2) was created along the Irving Boulevard corridor. The goal of this TIF is to provide
funding for infrastructure improvements and redevelopment of this corridor. Architectural design
and land use guidelines are being developed to ensure that renovations and new development
enhance the appearance and property values of the city. The state has awarded a grant through
Keep Irving Beautiful which is funding construction of monument signs and landscaping
improvements at both ends of Irving Boulevard.
viii
GOAL 2: VITAL VIBRANT NEIGHBORHOODS
Key Focus: Non-Compliant Apartments – As part of the city’s strategy to raise standards and
increase enforcement of multifamily complexes, Code Enforcement staff evaluated all of the
city’s multifamily housing stock, which comprises 60% of all residences within Irving. Each
property was given a classification of 1-4 with Class 1 being the highest standard while Class 4
represents those properties with the lowest ranking due to several items being out of compliance
with city codes and ordinances. Class 4 properties comprised 20% of the housing stock but
contribute to 80% of the complaints and enforcement efforts of the city’s Fire, Police, and Code
Enforcement staff. Of the sixty Class 4 Properties identified, all were brought into compliance,
closed or demolished. One has since been reevaluated as a Class 4.
Key Focus: Code Enforcement – Over the past four years, a number of Code Enforcement
ordinances and processes were reviewed and revised to increase standards and increase the
number of tools available for enforcement. For FY 2011-12, Code Enforcement will continue to
develop and implement strategies to reduce disorder and enhance the visual appearance of the
city by targeting enforcement in priority areas.
Key Focus: Neighborhood Improvements – The Neighborhood Enhancement Program is a
comprehensive city and community focus on strengthening one neighborhood at a time. This
effort involves all city services, working in partnership with community stakeholders in a
comprehensive manner to affect positive change and improved quality of life in neighborhoods.
In FY 2009-10, the Tudor Lane neighborhood was selected for this program, as the area was
noted for sub-standard housing and a high crime rate. As a result of a concentrated
interdisciplinary effort among city departments, there has been a 78% reduction in police calls
and a 72% reduction in crime in the area. The city has acquired and demolished two blocks
of dilapidated four-plexes. Nearly $5 million in grant funding is being invested in a residential
development that will construct 25 new, energy efficient homes.
GOAL 3: ECONOMIC DEVELOPMENT
Key Focus: New Development and Revitalization - The DART light rail extension to D/FW
International Airport will include six light rail stations within Irving that will provide opportunities
for transit oriented development. The city is in active discussions with developers regarding
several potential projects along the entire length of the DART rail line. Construction began on
phases I & II of the line, connecting Las Colinas to Love Field. DART also agreed on the final
terminus of the Orange Line within D/FW International Airport, which will create a direct link from
D/FW terminals to downtown Dallas. Promoting transit-oriented development, by encouraging
office, retail, and high density residential development along the transit line, will increase the
overall tax base and reduce dependence on automobiles, which will then help mitigate pollution.
The City is working with the cities of Carrollton, Farmers Branch, The Colony and Frisco, DART
and the North Central Texas Council of Governments (NCTCOG) to utilize the BNSF line as a
north-south commuter rail line. NCTCOG is paying 80% of the costs of a feasibility study, and
Federal Transportation funding is being sought to accelerate its development.
Heritage Crossing - The planned redevelopment of Irving’s downtown area includes a mixed-
use urban village, complete with retail, residential, restaurants, offices and parks centered on the
Trinity Railway Express station. The plans will promote a pedestrian-friendly neighborhood with
ix
buildings closer together and roads constructed for slower speeds and undergrounding of
utilities. Design guidelines will ensure the master plan is compatible with existing neighborhood
design, and that appropriate architectural design strategies for restoration and new construction
are implemented.
85 properties in the Heritage district have been purchased, including 6 substandard apartment
complexes that have been demolished and are ready for development. In addition to the 7
business being redeveloped, other improvements include a 35% reduction in the crime rate and
a 4% reduction in EMS service calls.
The Guaranty Bank building, completed in July 2009, was the first project of the development.
This two story building sets the standard for architectural excellence in the redevelopment area.
Additional private sector projects include the reconstruction of McDonalds, JPT Graphics façade
improvements, and current construction of a new Burger King restaurant, which will be
completed by Fall 2011.
Heritage District, LLC secured a $26 million line of credit from Comerica Bank for the
aggregation of property for the development. McDougal family partnership has secured an
additional $2.65 million loan for further property aggregation and McDougal companies have
invested an additional $300,000 into the project. Approximately $13.5 million of the $26 million
line of credit was used to acquire and demolish the 6 substandard apartment complexes.
Historic
Activities Supported by Hotel Preservation
0.6%
Occupancy Taxes
Museum
Hotel/Motel Occupancy Tax (HOT) Entertainment 1.4%
supported functions include the Center
22.2%
Main Street and Events Fund, the
Heritage and Museum Fund, the
Convention Center
Irving Arts Center (IAC) and the 22.2% ICVB
Irving Convention and Visitors 31.7%
Bureau (ICVB). The HOT IAC
revenues are based upon the city 18.2%
portion of revenues. The total
HOT percentage collected from Debt Service
local hotels, excluding the state 3.8%
portion, is 9%, of which 5% is
allocated to four operating groups.
State law specifically defines the
legal uses of Hotel Occupancy Tax
for direct tourism promotion. The additional 4% of revenue is allocated to the Convention Center
Complex Fund (2%) and Entertainment Venue Fund (2%) to finance the construction of the
Convention Center and the proposed adjacent Entertainment Venue. Revenues from these
allocations will be used to pay the debt issued to purchase the land, design, and construction the
Convention Center and Entertainment Venue. Estimated tax receipts and interest earnings for
FY 2011-12 are $3.7 million for each 2% allocation.
It is estimated that HOT collections in FY 2011-12 will total $16.6 million as compared to FY
2007-08 in which $18.3 million was collected. The sharp decrease in 2009 and 2010 was due to
x
declines in room rentals and rental rates due to the recession. The majority of Irving’s HOT
revenue is generated by business travelers, and Irving’s HOT revenues are a leading indicator of
business activity. Projected revenue for FY 2011-12 is 4.7% above FY 2009-10 collections of
$15.83 million, and show slow but steady growth as business travel recovers from the national
recession.
In February 2011, Superbowl XLV was held in Arlington, Texas. Irving directly benefited as the
city hosted the NFC Championship team as well as many of the international media covering the
event. The city entered into agreements with the state and the host committee to be reimbursed
for the cost of any city resources, such as police protection, related to the Superbowl.
Preliminary estimates show that approximately $800,000 of the $1.2 million in projected HOT
collections above the $15.78 million FY 2010-11 budget to be attributable to the event.
As noted above, the Irving Convention Center opened January 2011. Further proposed
development of the site will include a convention center hotel and an entertainment venue
featuring and dining outlets. Planning for the entertainment venue has been completed, with $25
million in bonds issued for the design and construction documents. Funding for the
entertainment venue is supported by the 2% occupancy tax and parking and ticket tax dedicated
revenues approved by voters in 2006 under a Brimer election. By state law and the voter-
approved resolution, these funds can only be used for entertainment venue related projects.
GOAL 4: SAFE AND SECURE CITY
Key Focus: Public Safety – For the first six months of FY 2010-11, the crime rate has
declined by an additional 12% for an overall decrease of 30% since FY 2006-07. Another
key success has come from aligning Code Enforcement with the Police Department. Working
together, the two departments are able to coordinate efforts in targeted areas, such as Tudor
Lane, where significant reductions in crime are accompanied by improving the appearance and
livability of the area. A key focus for FY 2011-12 will be to decrease crime throughout the
community by providing problem-oriented policing targeting specific areas of concern. Violent
crime will be targeted through the use of disorder operations to provide intensive enforcement in
areas statistically prone to such issues. The crime-free multi-housing program and other
community education efforts will also reduce the potential for violent crime by increasing security
and educating citizens to avoid creating opportunities for crime to occur. The current focus of
the problem solving team is the area surrounding Walnut Hill and Beltline roads. A community
website has been established to provide information to the residents concerning criminal
offenses and safety information.
GOAL 5: DIVERSITY
The city will continue with the Minority/Women Owned Business Enterprise program, which will
include four to five planned workshops in FY 2011-12. These events will be targeted workshops
on aspects of how to do business with the City of Irving and comply with all purchasing and
bidding requirements.
Funding in the amount of $120,000 for the Hispanic Chamber of Commerce is again being
allocated for FY 2011-12. This program is administered through the Chamber of Commerce,
and will promote the community outreach and retention of Hispanic-owned businesses, which
make up 19% of the small businesses within the city. Funding of $164,800 will also be
xi
maintained for the Sister Cities program. This program is also administered by the Chamber of
Commerce to promote the city and its businesses globally.
GOAL 6: COMMUNICATIONS
Key focus: Communications and Customer Service – A key focus for FY 2011-12 will be to
strengthen the city’s strategies, messages, social media opportunities and outreach initiatives to
residents and stakeholders.
For FY 2011-12, a continued focus will be the expansion of technology to communicate with the
community. Projects include the development of targeted communications programs to inform
residents in a specific area or with specific interest about key information. Opportunities to utilize
social media and enhance the city’s website will be a focal point. City Spectrum and ICTN
programming will also be used to keep residents informed.
Community Outreach will have a focus on building and maintaining partnerships with residents
and strengthening the city’s presence. This also will allow an open exchange of information and
communication with residents, which includes neighborhood association roundtables, Town Hall
Meetings and Speaker’s Bureau.
GOAL 7: CULTURE, RECREATION AND EDUCATION
Following on the success of the Cimarron Aquatics Center, which opened in 2008, and the West
Irving Aquatic Center, which opened in 2010, design will begin on a third state-of-the-art aquatic
center at Senter Park. Neighborhood splash parks replaced two of the obsolete neighborhood
pools which were closed in 2010. For the past two years, the popularity of these new aquatic
facilities has been demonstrated by a ten-fold increase in attendance at the West Irving aquatic
center when compared to the three neighborhood pools’ attendance combined for the preceding
year.
In accordance with the Library Master Plan, new, city-owned libraries were constructed: the
Valley Ranch Branch Library completed in 2008 and the West Irving Library completed in 2011.
These new buildings replaced three smaller storefront branches in leased buildings. These
state-of-the-art facilities incorporate new and innovative technology and services to enhance the
use and functionality of the library. The West Irving Library is also innovative, being designed as
a LEED certified net-zero building, which means that the net energy costs for the building will be
offset with solar and geo-thermal energy to reduce energy costs to zero. Capital funding for the
construction of a new South Irving Library facility is proposed in the current budget.
Construction of the Campion Trails along the Trinity River will continue with an emphasis on
completing the primary trail segments. These trail projects will connect Irving’s trail system with
a regional trail network in adjacent cities, including Grand Prairie, Dallas, and Farmers Branch.
Funding for the trail system is augmented by grants from Dallas County. The Campion Trails will
also connect to the Lake Carolyn Promenade located at the Las Colinas Urban Center.
xii
GOAL 8: SOUND GOVERNANCE
Tax Rate, Assessed Value and Fee Changes
Taxable values for Irving, based on the 2011 Certified Tax Roll provided by the Dallas Central
Appraisal District, have declined for the third year in a row to $16,531,748,675. This is a $1.9
billion decline in taxable values from the 2008 valuation of $18.45 billion. For FY 2011-12, the
budget is based on the tax rate of $0.5958 per $100 assessed valuation. This rate is 0.28 cents
below the effective tax rate of $0.5986. The effective tax rate is the rate that would generate the
same amount of tax revenue on existing properties as was levied in the prior year. With the
proposed rate of $0.5958, property tax revenues would be $70,047,812, $453,632 below the
$70.5 million that would be generated by the effective tax rate. Although taxable values have
continued to decline for the third year, the expenditure adjustments and cost savings discussed
above do not require the tax rate to be set to the effective rate in order to balance the budget.
This tax rate is once again the second lowest rate among our 10 benchmark cities.
The Residential component of the Tax Year 2011 Ad Valorem Composition
tax roll decreased by $35.6 million or
0.72%. Business Personal Property Commercial
Residential $7,615,442,310
increased slightly by $53.8 million or 45%
$4,967,896,123
1.24%. The greatest change to the tax 29%
roll was a decrease in Commercial
taxable value by $395 million or 5.2%.
This tax roll represents the impact of
the recession on the local economy. BPP
Irving did not see a dramatic increase in $4,325,358,790
26%
residential property values over the
past few years, so there has been no
corresponding decline as the housing
bubble burst in other real estate markets. Commercial values have declined as vacancy rates
for office buildings have increased and lease rates have declined. Since 2008, Commercial
real estate values have declined by $2.45 billion, or almost 24% of their value. Also
affecting commercial values have been the decline in home construction, which has affected
home builders with offices in Irving. With over two thirds of Irving’s property base coming from
real and personal commercial property, Irving is especially sensitive to changes in the business
cycle. Residential values have been fairly stable, with only a slight decline in value when
compared to the large decreases in commercial real estate values. Staff continues to monitor
economic indicators to project future trends.
The Homestead Exemption rate is being continued at 20% for eligible taxpayers within Irving. In
addition, exemptions for disability and for eligible residents over 65 years of age will be
preserved.
Sales Tax collections in FY 2010-11 have increased from the adopted budget and are projected
to be $1.1 million or 3.9% above the FY 2010-11 budget. The primary driver for the increase
was a strong Christmas season increase in collections of approximately $950,000 over
projections followed by several months of collections slightly above the prior year. For FY 2011-
12, sales tax revenue is budgeted at the same amount as the actual receipts for the current year,
resulting in a total budget of $46.2 million.
xiii
Employee Compensation and Benefit Adjustments
The FY 2011-12 budget projects a 10% increase in costs for health insurance. This increase will
be split between the city and the employees with the city paying for 85% of insurance costs while
the employees pay for 15%. In addition to the I WIN fitness benefit, the city has developed a
comprehensive wellness program designed to provide incentives, information, and training to
employees to encourage healthier lifestyles and to give employees greater control over their
health care decisions.
The city’s retiree health insurance program has also been changed to incorporate the I WIN
program. In order to contain the projected increase of costs for retiree health care, staff has
proposed a fixed subsidy for future retirees that can be augmented by fitness annuity credits.
This fixed subsidy increases based on years of service, with employees who work for Irving
longer receiving a higher level of benefit. The plan went into effect January 2011.
GOAL 9: INFRASTRUCTURE
Water and Sewer System
The Water and Sewer System Fund is supported from fees charged for water and sewer
services. Among the 30 cities served by Dallas Water Utilities, Irving continues to have one of
the lowest residential water and sewer costs. Tax revenues are not used to support the utility
function. Funds received from this operation, after expenses, are used to make needed capital
improvements to the system to ensure that the users will be provided with adequate service in
the future. The FY 2011-12 Water and Sewer System Fund estimated revenues of $84.3 million.
The FY 2010-11 year-end revenue estimate is $83 million, a difference of $1.4 million or just
over -1.7%. This amount includes $2.8 million in wholesale water payments from the Upper
Trinity Water District associated with conveyance of water through the Lake Chapman waterline.
Over the last few months, the North Central Texas region has experienced record high
temperatures and rainfall significantly below average. This led to an increase in revenues in
excess of operating costs as well as goals for debt service coverage. Fund balance in excess of
the 90 day operating reserve requirements are transferred to the pay as you go capital program
to finance capital projects and reduce the issuance of revenue bonds for capital funding. The
main priority of the capital program is a critical need to fund the replacement of water and sewer
mains that have exceeded their useful life. Other major capital needs include the Lake
Chapman pipeline booster pump station and pipeline relocations necessary due to the
reconstruction of SH 183, SH 114, and Loop 12 interchange where all three highways meet.
Both of these projects are necessary due to agreements with outside agencies for Irving to
finance its fair share of the projects.
A rate adjustment that is based on water consumption equal to 3% and a sewer rate adjustment
of 3% is proposed for FY 2011-12. Costs for water purchase and treatment from Dallas Water
Utilities is projected to increase by 9%. Sewer treatment costs from TRA are projected to
increase by 2%. Combined, these two increases will add $1.8 million to operating costs for FY
2011-12. A small adjustment is prudent for this year to offset increased operating costs and
avoid larger rate increases in future years.
xiv
Recommended water and sewer rates are based on a twenty year cost of service model that
examines the rate structures necessary to fund operations, ensures adequate debt service
coverage, provides for infrastructure repair and replacement and encourages conservation from
customers. Base monthly rates have been calculated by meter size, and sewer charges are
calculated by dwelling unit for all residential uses.
The Lake Chapman project was completed in the summer of 2003. It is fully operational and
provides 85% of the city’s raw water. The remainder of raw water is purchased from the City of
Dallas, which also provides water treatment services to Irving. The city is currently working with
the City of Paris, Texas and the City of Hugo, Oklahoma to obtain additional water resources to
secure Irving’s projected water needs for the next 75 years.
Operating expenditures for FY 2011-12 are $84.35 million, which includes transfers to debt
service in the amount of $21.7 million, as well as transfers to the reserve funds. In FY 2006-07 a
pay-as-you-go capital fund was established to separate pay-as-you-go infrastructure repair and
replacement projects from daily system fund operations. Transfers from operations are
budgeted at $6.5 million for capital projects to replace critical aging infrastructure, help finance
relocations and expansion of water lines, rehabilitate water tanks, and provide security upgrades
to water system facilities.
In the spring of FY 2004-05, the City of Irving and the Trinity River Authority (TRA) finalized an
agreement that will provide rights of water reuse linked to the utilization of water drawn from
Lake Chapman reservoir by City of Irving, and ultimately flowing into the TRA wastewater
treatment facilities. Access to this water resource should provide the City with the total capacity
supply required to meet its long-range projected water supply needs to the year 2060.
Discussions are currently under way with the Trinity River Authority and the City of Dallas to
develop a long-term plan to capture treated wastewater and return it to raw water treatment
facilities to be reused by Irving.
Key Focus: Capital Improvement GO Bond Sales
Program – In November 2006, In Millions
voters approved authorization of
$335 million in General Obligation $40
bonds for various infrastructure
improvements. This funding $32.7
supports the reconstruction and $30
expansion of major thoroughfares; $27.5
$25
the construction of new parks,
libraries, and fire stations; and new $18.7 $18.5 $19.6
$20
programs and facilities such as the
$15
recently completed West Irving
Library, Irving Animal Shelter and the
$10
West Irving Aquatic Center. $6.6
$0
2005 2006 2007 2008 2009 2010 2011 2012
xv
In order to complete all authorized projects within ten years, an average of $45 million per year
would need to be issued. Since 2006, the average issuance has been less than half of that
amount. Council and management have limited the size of each year’s capital program to
ensure that the volume of projects was within the capability of staff to manage, and to also not
put an undue debt burden on the tax base. In the last three years, declines in the tax base have
further restricted the size of the debt issuance. Council and management have focused on
funding projects that were the highest priority, had the most impact on the community, and met
the goals and objectives of the Strategic Plan.
The Capital Improvement Program for Capital Improvement Program
FY 2011-12 has been developed FY 2011-12
based on the Strategic Plan priorities. Debt Cash
The current proposed general Financed Financed
obligation bond sale of $19.6 million General CIP $19,600,000 $0
includes funding for the construction of Streets $1,600,000 $0
the South Irving Library, Park land Parks $2,800,000 $0
acquisition, participation in the DART Library $10,700,000 $0
TRE elevated rail line and the initial Public Safety Radios $4,500,000 $0
phase of the Public Safety Radio and Water & Sewer System $12,200,000 $8,000,000
Data System replacements. Water $7,125,000 $4,750,000
Sewer $5,075,000 $3,250,000
The Texas Department of Municipal Drainage Utility $2,600,000 $300,000
Transportation (TxDOT) has moved Total $34,400,000 $8,300,000
forward with plans to begin the
reconstruction of the State Highway 183, including the interchange at Loop 12 and State
Highway 114. The city will be responsible 10% of the total project cost. City funding will be
allocated to right-of-way acquisitions and utility relocation costs associated with these projects.
Total funding will be significant, potentially exceeding $50 million. The total cost is dependent on
the negotiated price of each parcel and the design and construction costs to move the utility
lines.
Transportation has been a successful endeavor for Irving for quite some time. The 14th annual
Transportation Summit featuring the 4th Annual Global High-Speed Rail Forum is being held in
Irving at the Omni Mandalay Hotel on Aug 9-12. This event brings together key elected and
appointed officials from local, state and federal levels to discuss the challenges associated with
improving mobility in our region and throughout the state. It is also instrumental in developing
the framework for the policies that will shape decision-making on this key issue, locally and
nationally.
Because the summit is well-known and highly regarded both within Texas and at the federal
level, the City Council continues to support this event. The event is staffed by Public Works and
Corporate Communications departments and the Irving Convention and Visitors Bureau (ICVB).
Any additional funding required for the summit is provided by the General Fund. Dean
International, with the assistance of a special events coordinator and city departments,
coordinates the summit each year. They also provide additional transportation consulting
services to the city.
xvi
Water and Sewer System projects will be funded from both operating funds and the issuance of
revenue bonds. A key water project will be relocation of the Jameson water supply line, which is
required due to TxDOT highway improvements at the SH 183, SH 114 and Loop 12 interchange
and along Loop 12. Funding is also included to continue to replace aging water and sewer lines
to mitigate pipe breaks, red water from old cast iron pipes and sanitary sewer overflows.
Drainage Utility Bonds will be issued to partially fund reconstruction of Delaware Creek to
increase water volume carried by the channel and reduce the incidence of flooding along
adjacent residential properties. Operating funds will be used for neighborhood and alleyway
drainage improvements.
GOAL 10: ENVIRONMENTAL SUSTAINABILITY
Solid Waste Services
In FY 2009-10, Solid Waste Services was separated from the General Fund and established as
an enterprise fund. In addition to funding operations of both refuse collection and the landfill, the
fund transfers its portion of existing debt service to the General Interest and Sinking Fund and
reimburses the General Fund for indirect costs provided by General Fund departments.
Municipal Drainage Utility
The Municipal Drainage Utility (MDU) Fund provides resources for drainage channel
maintenance and construction, environmental education programs, storm water testing,
industrial inspections, erosion control, and dredging and channel stabilization projects.
MDU Fund operations include salaries, benefits, and operating costs for 32 full-time and 3 part-
time employees at a cost of just over $3 million. An additional $496,000 is transferred to the
three autonomous flood control districts within the city of Irving to assist with dredging and
channel maintenance projects. The remaining budget is allocated to drainage capital projects for
the city of Irving. In addition to neighborhood drainage projects funded by the drainage fee, $2.6
million in drainage revenue bonds are proposed to be sold in FY 2011-12 to finance major
drainage capital improvements on Delaware Creek. Funding of $700,000 is proposed to
complete levee improvements for Irving Flood Control District #1.
CONCLUSION
This budget represents the sixth year of implementation of the shared vision of the City Council
as defined in the Strategic Plan and refined by the council’s key focus areas. The development
of this budget has not been without difficulty and compromise due to the current economic
climate, but it represents a balance between judicious expenditure reductions, deferment of
some capital and maintenance programs and prudent adjustment of revenues in order to
continue to provide an exceptional level of service to all Irving residents and compensation and
benefits necessary to retain and hire quality municipal employees.
xvii
In closing, I would like to express my appreciation to the City Council, directors, managers, and
the Budget staff and Performance Team. Most importantly, I want to thank the hard working
employees on our team that collect refuse, enforce our laws, protect lives and property,
extinguish fires, respond to emergencies, provide recreational, arts, and cultural services, and all
our staff that interact with our residents daily to deliver exceptional service. Everyone has
worked hard to develop the Strategic Plan and has worked diligently to incorporate the priorities
and goals identified by the strategic planning process into the development of the proposed
budget.
Tommy Gonzalez
City Manager
xviii
APPROPRIATION
SCHEDULES
1
2
FY 2010-2011
AUTHORIZED PERSONNEL
2009-2010 2010-2011 2011-12
Full Part Full Part Full Part
Time Time Total Time Time Total Time Time Total
General Fund.
Mayor and Council 0 0 0 0 0 0 0 0 0
City Secretary 12 0 12 11 0 11 11 0 11
City Manager 5 0 5 5 0 5 4 0 4
Police 506 76 582 506 76 582 506 76 582
Fire 317 1 318 317 1 318 317 1 318
Parks and Recreation 142 203 345 143 165 308 131 165 296
Financial Services ( 1 ) 19 1 20 31 1 32 27 1 28
Strategic Services ( 2 ) 0 0 0 6 0 6 9 1 10
Planning and Inspection 28 0 28 27 0 27 30 0 30
Strategic Resources ( 3 ) 22 0 22 0 0 0 0 0 0
Performance Office ( 4 ) 0 0 0 8 0 8 9 0 9
Municipal Court 40 0 40 40 0 40 40 0 40
Library Services 68 46 114 67 46 113 67 46 113
City Attorney 17 0 17 17 0 17 17 0 17
Animal Services 15 0 15 15 0 15 15 0 15
Capital Improvement Projects 73 0 73 73 0 73 79 0 79
Public Works 102 0 102 101 0 101 86 0 86
Information Technology 38 1 39 38 1 39 42 2 44
Corporate Communications 26 8 34 22 8 30 18 6 24
Code Enforcement 37 1 38 33 1 34 34 1 35
Public Works Admin 21 0 21 23 0 23 25 0 25
Economic Development 9 1 10 9 1 10 6 0 6
Total General Fund. 1,497 338 1,835 1,492 300 1,792 1,473 299 1,772
Water and Sewer System Fund.
Customer Services 28 5 33 28 5 33 28 5 33
Parks and Recreation 2 0 2 1 0 1 1 0 1
Financial Services 2 0 2 2 0 2 0 0 0
Strategic Services 1 0 1
Information Technology 3 0 3 3 0 3 2 0 2
Water Utilities 126 3 129 123 3 126 123 0 123
Total Water and Sewer System Fund. 161 8 169 157 8 165 155 5 160
Municipal Drainage Utility Fund
Solid Waste Services 0 0 0 0 0 0 0 0 0
Planning and Inspections 1 0 1 1 0 1 1 0 1
Code Enforcement 0 0 0 0 0 0 1 0 1
Parks and Recreation 12 0 12 12 0 12 12 0 12
Capital Improvement Project 17 0 17 17 0 17 7 0 7
Public Works 0 0 0 0 0 0 15 0 15
Corporate Communications 1 0 1 1 0 1 0 0 0
Public Works Admin 1 0 1
Water Utilities 2 3 5 2 3 5 2 3 5
Municipal Drainage Utility Fund 33 3 36 33 3 36 39 3 42
Garage Fund 19 0 19 19 0 19 19 0 19
Housing and Human Services 13 0 13 13 0 13 13 0 13
Criminal Justice Grant Fund 1 0 1 1 0 1 1 0 1
MMRS Grant 1 0 1 1 0 1 1 0 1
Red Light Camera Grant Fund 1 0 1 1 0 1 1 0 1
Municipal Court Building Security Fees Fund 1 0 1 1 0 1 1 0 1
Solid Waste Services Enterprise Fund 84 6 90 83 6 89 83 6 89
Recreation Center Funds 0 35 35 0 41 41 0 41 41
Irving Convention and Visitors Bureau 26 20 46 26 20 46 26 20 46
Irving Arts Center 20 30 50 19 30 49 19 30 49
Historic Preservation Fund 0 0 0 0 0 0 0 0 0
Museum Fund 2 1 3 2 1 3 2 1 3
Total Other Funds. 168 92 260 166 98 264 166 98 264
TOTAL 1,859 441 2,300 1,848 409 2,257 1,833 405 2,238
(1) Financial Services received Budget & Compensation and Risk Management & Benefits functions from Strategic Resources
(2) Management Operations is now Strategic Services
(3) Strategic Resources is split with functions merged into Financial Services, Management Operations and Performance Team
(4) Performance Office created from Strategic Resources
3
4
City of Irving Texas
General Fund Proposed Budget Projection
As of August 5, 2011
2009-10 2010-11 2010-11 2011-12
Actual Budget Estimate Proposed
Available Fund Balance 10-01 $25,492,575 $25,079,779 16,716,503 $17,601,701
General Fund (1001)
Revenues
Ad Valorem 66,525,550 70,226,475 69,916,662 70,622,812
Sales Tax 44,365,825 44,615,000 46,182,244 46,199,147
Franchise Fees 19,052,704 21,212,950 20,177,015 19,903,240
Zoning and Development 1,619,422 2,055,933 2,157,329 2,269,055
Fees and Permits 6,079,391 6,574,060 5,666,445 6,278,590
Fines and Other Charges 9,095,673 9,769,800 9,133,500 9,395,450
Recreation 538,591 577,100 548,090 616,000
Cost Reimbursement 1,606,834 1,801,242 1,651,590 1,732,634
Sale of Goods 535,143 347,450 608,700 343,000
Use of City Facilities 242,895 288,387 288,387 301,902
Miscellaneous 916,683 1,783,752 1,030,501 1,361,849
Transfers from Other Funds 11,447,128 10,252,327 13,022,893 8,845,545
Total Revenues $162,026,086 $169,504,476 $170,383,356 167,869,223
Total Funds Available $187,518,662 $194,584,255 $187,099,859 $185,470,924
Expenditures
Goal 1 - Land Use
Planning and Inspections 2,461,962 2,483,483 2,372,188 2,549,669
Goal 2 - Vibrant Neighborhoods
Code Enforcement 2,565,590 2,577,377 2,067,894 2,111,203
Housing & Human Services
Goal 3 - Economic Development
Economic Development 918,616 854,613 1,106,699 690,598
Goal 4 - Public Safety
Police 49,986,086 49,047,936 48,421,986 48,102,015
Fire 34,090,035 32,646,402 33,680,686 33,547,082
Municipal Court Services 2,619,034 2,866,027 2,645,667 2,348,155
Animal Services 1,257,716 1,498,681 1,473,801 1,393,346
Goal 6 - Effective Communucations
Corporate Communications 2,711,095 2,551,356 2,066,762 2,015,995
Goal 7 - Culture, Recreation, and Education
Parks and Recreation 12,331,396 12,411,577 11,576,662 11,477,553
Library Services 6,314,224 6,264,757 6,004,818 5,985,521
Goal 8 - Sound Governance
Mayor and Council 165,221 201,632 157,982 196,554
City Secretary's Office 899,873 981,346 768,713 843,534
City Manager's Office 820,013 755,896 808,874 569,261
Financial Services 3,179,599 3,249,562 2,873,627 2,632,718
Strategic Services 372,556 839,202 611,972 1,161,763
Non-Departmental 23,769,298 22,452,728 28,549,244 26,700,082
Performance Team 1,002,924 925,455 870,339 1,036,066
City Attorney's Office 1,956,496 2,040,682 1,799,070 1,876,537
Goal 9 - Infrastructure
Capital Improvement Program 6,567,493 6,732,717 5,728,077 6,069,945
Transportation 7,729,080 7,755,725 6,659,031 7,059,121
Information Technology 6,885,324 7,725,124 7,512,532 7,301,522
Intergovernmental Services 2,198,528 2,335,949 1,741,534 2,200,983
General Fund (1001)
Total Expenditures $170,802,159 $169,198,226 $169,498,158 $167,869,223
Net Change in Fund Balance ($8,776,072) $306,249 $885,198 $0
Available Fund Balance 09-30 $16,716,503 $25,386,028 $17,601,701 $17,601,702
5
CITY OF IRVING
Water and Sewer System Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 23,170,330 $ 16,796,516 $ 22,485,566 $ 26,361,798
Revenues
Water
Water Sales $ 45,111,645 $ 46,221,479 $ 50,165,580 $ 53,959,267
Connections 220,016 250,000 143,294 150,000
$ 45,331,661 $ 46,471,479 $ 50,308,874 $ 54,109,267
Sewer
Sewer Sales $ 23,565,981 $ 29,225,281 $ 25,243,409 $ 25,062,105
Sewer Surcharge 1,010,826 1,300,000 1,136,712 1,300,000
Connections 58,184 25,000 23,070 25,000
$ 24,634,991 $ 30,550,281 $ 26,403,191 $ 26,387,105
Penalties and Fees
Penalties on Service $ 1,926,223 $ 2,075,000 $ 1,974,707 $ 2,000,000
Reconnect Fees 138,334 120,000 181,258 180,000
Sewer Inspection 2,130 3,000 1,118 3,000
$ 2,066,687 $ 2,198,000 $ 2,157,083 $ 2,183,000
Miscellaneous
Waste Hauler Permits $ 14,340 $ 15,000 $ 17,653 $ 15,000
Miscellaneous 498,878 700,000 1,228,216 300,000
Transfer from Lake Chapman 17,923 - - -
Return Check Fees 11,825 15,000 9,685 15,000
Interest on Investments 56,963 750,000 26,070 57,382
Sulphur Springs Reimbursement 23,473 23,581 23,473 23,581
Backflow Testing Fee - - - 20,000
Lake Chapman Transportation Fee 2,916,275 3,405,540 2,779,206 2,905,540
$ 3,539,677 $ 4,909,121 $ 4,084,303 $ 3,336,503
Total Revenues $ 75,573,016 $ 84,128,881 $ 82,953,451 $ 86,015,875
Total Funds Available $ 98,743,346 $ 100,925,397 $ 105,439,017 $ 112,377,673
Expenditures
Salaries and Wages $ 7,792,598 $ 8,212,070 $ 6,549,501 $ 8,069,295
Benefits 2,466,065 2,723,994 2,828,765 2,756,911
Supplies 1,253,965 2,037,365 1,121,521 1,880,785
Structure Maintenance 418,624 993,361 372,100 1,005,000
Equipment Maintenance 1,356,614 1,552,606 1,353,368 1,598,213
Utility 4,065,513 5,099,975 3,815,292 5,225,298
Outside Services 1,217,531 1,665,115 645,250 1,992,140
Miscellaneous (960,386) 612,455 2,851,606 585,125
Water Purchase 3,046,357 2,156,876 2,433,789 2,500,000
Water Treatment 8,843,707 8,403,174 6,964,288 9,231,782
Sewer Treatment 14,001,895 14,664,000 13,577,983 14,900,000
Transfers - Other 6,862,946 7,380,756 8,806,630 9,263,946
Transfers - General Fund 4,669,103 4,560,915 4,560,915 4,958,522
Transfers - Debt Service 19,615,708 19,615,708 19,615,708 21,725,758
Coverage Reserve - 2,411,566 2,411,566 -
Capital 1,607,540 2,107,850 1,168,938 323,100
Expenditures $ 76,257,779 $ 84,197,785 $ 79,077,220 $ 86,015,875
Available Fund Balance 9-30 $ 22,485,566 $ 16,727,612 $ 26,361,798 $ 26,361,798
Net Impact on Fund Balance $ (684,764) $ (68,904) $ 3,876,231 $ 0
6
CITY OF IRVING
Garage Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 1,713,605 $ 1,587,209 $ 1,455,649 $ 1,277,815
Revenues
General Fund Maintenance $ 4,666,024 $ 3,899,298 $ 4,572,961 $ 4,819,474
System Fund Maintenance 682,200 870,596 793,871 874,650
Garage Fund Maintenance 56,406 81,773 70,041 106,665
Municipal Drainage Utility Maintenance 121,226 168,744 106,459 173,136
Solid Waste Services Maintenance 328,319 1,660,995 1,161,937 1,446,250
ICVB Maintenance 2,724 1,358 1,358 2,500
Irving Arts Center Maintenance 398 560 560 1,200
HHS Maintenance 677 5,377 3,000 5,000
Transfer from General 155,000 - - -
Interest Income 4,087 4,000 4,000 4,000
Miscellaneous Revenue - - 757 -
Total Revenues $ 6,017,061 $ 6,692,701 $ 6,714,944 $ 7,432,875
Total Funds Available $ 7,730,666 $ 8,279,910 $ 8,170,593 $ 8,710,690
Expenditures
Salaries and Wages $ 870,581 $ 931,352 $ 795,850 $ 922,570
Benefits 315,951 375,579 $ 313,339 $ 356,369
Supplies 49,577 61,370 $ 47,872 $ 47,440
Parts and Outside Work 4,585,761 5,169,655 $ 5,583,410 $ 6,393,063
Equipment Maintenance 70,300 95,409 $ 92,333 $ 166,942
Utility $ 15,870 $ 20,100
Outside Services $ 23,503 $ 58,120
Miscellaneous Services 200,061 48,735 $ 10,000 $ 5,435
Transfers 17,601 10,601 $ 10,601 $ 10,601
Other Capital 165,185 - - -
Total Expenditures $ 6,275,018 $ 6,692,701 $ 6,892,778 $ 7,980,640
Available Fund Balance 9-30 $ 1,455,649 $ 1,587,209 $ 1,277,815 $ 730,050
Fund Description:
This internal service fund owns and operates the City's fleet of rolling stock. The fund is designed
to break even in its revenue from user funds and expenditures to maintain the fleet. Transfers from
other funds are for maintenance of current vehicles and the purchase of new, non replacement,
vehicles.
7
CITY OF IRVING
Municipal Drainage Utility Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL BUDGET ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 2,955,046 $ 2,428,214 $ 2,826,955 $ 1,915,901
Revenues
Drainage Fees $ 5,209,431 $ 4,726,000 $ 4,926,000 $ 5,200,000
Interest on Investments 10,986 20,000 10,000 5,000
Total Revenues $ 5,220,417 $ 4,746,000 $ 4,936,000 $ 5,205,000
Total Funds Available $ 8,175,463 $ 7,174,214 $ 7,762,955 $ 7,120,901
Expenditures
Salaries and Wages $ 1,871,513 $ 1,617,167 $ 1,769,705 $ 1,850,210
Benefits 584,828 593,298 625,522 552,170
Supplies 35,333 82,025 50,950 62,515
Structure Maintenance 1,357,112 494,000 494,000 1,266,000
Equipment Maintenance 140,572 171,264 141,731 175,656
Utilities - - - -
Outside Services 256,649 397,409 299,045 393,993
Miscellaneous Services 5,416 16,965 16,965 12,915
Transfers 395,330 449,136 449,136 656,628
Building and Structures 654,435 1,062,118 2,000,000 -
Other Capital 47,320 - - -
Total Expenditures $ 5,348,508 $ 4,883,382 $ 5,847,054 $ 4,970,087
Available Fund Balance 9-30 $ 2,826,955 $ 2,290,832 $ 1,915,901 $ 2,150,814
8
CITY OF IRVING
Solid Waste Services Enterprise Fund
2009-10 2010-11 2010-11 2010-12
ACTUAL BUDGET ESTIMATED PROPOSED
Available Balance 10-01 $ 586,203 $ 1,351,038 $ 76,097 $ 60,095
Revenues
Operating Revenues
Sanitation $ 8,676,063 $ 8,366,787 $ 8,366,787 $ 8,350,000
Landfill Capacity - Sale 1,175,900 1,496,000 1,496,000 1,570,800
Landfill -Tipping Fees 136,220 168,000 168,000 135,000
Roll Off Collections 47,501 150,000 150,000 47,500
Energy Surcharge Recovery 430,204 380,000 400,000 378,000
Recycling Revenue 1,161 36,000 36,000 82,000
Sale of Scrap Iron 15,992 50,000 50,000 150,000
Total Operating Revenues $ 10,483,041 $ 10,646,787 $ 10,666,787 $ 10,713,300
Total Revenues $ 10,483,041 $ 10,646,787 $ 10,666,787 $ 10,713,300
Total Funds Available $ 11,069,244 $ 11,997,825 $ 10,742,884 $ 10,773,395
Expenditures
Operating Expenditures
Salaries and Wages $ 3,392,701 $ 3,367,573 $ 3,128,349 $ 3,336,616
Benefits 1,227,967 1,281,828 1,276,762 1,343,806
Supplies 39,035 99,734 31,675 74,040
Equipment Maintenance 1,536,354 1,728,591 1,377,894 1,130,604
Structure Maintenance 14,760 17,950 15,000 2,500
Utilities - - - -
Outside Services 584,390 731,512 561,100 742,000
Miscellaneous Services 6,996 244,540 240,699 256,097
Total Operating Expenditures $ 6,802,203 $ 7,471,729 $ 6,631,479 $ 6,885,663
Non-Operating Expenditures
Transfer to General Interest & Sinking $ 959,893 $ 927,116 $ 927,116 $ 896,452
Transfer to Computer Replacement 47,911 47,911 47,911 23,956
Transfer to Equipment Replacement 226,283 376,283 376,283 226,283
Cost Allocation - Transfer to General 2,956,857 2,900,000 2,700,000 2,500,000
Total Non-Operating Expenditures $ 4,190,944 $ 4,251,310 $ 4,051,310 $ 3,646,691
Total Expenditures $ 10,993,147 $ 11,723,039 $ 10,682,789 $ 10,532,353
Available Fund Balance 09-30 $ 76,097 $ 274,786 $ 60,095 $ 241,042
Fund Description:
Solid Wastes Services Enterprise Fund functions include administration of solid waste collection and disposal
services including residential waste collections, curbside recycling, brush and bulky waste collections, special
waste collections and operation of a municipal solid waste landfill.
9
ICVB, Arts Center, and Other Associated Funds
2011 ‐ 2012
Budget Summary
Irving Convention and Visitor's Bureau
Beginning Total Total Funds Total Ending
Fund Balance Revenues Available Expenditures Fund Balance
2201 ‐ General Fund $3,644,172 $5,257,035 $8,901,207 $5,909,700 $2,991,507
2202 ‐ Reserve Fund $657,233 $175,960 $833,193 $0 $833,193
2203 ‐ Computer Replacement Fund $305,094 $150 $305,244 $16,300 $288,944
2204 ‐ Building Fund $0 $0 $0 $0 $0
Total Unallocated Reserve $4,113,644
Irving Arts Center
Beginning Total Total Funds Total Ending
Fund Balance Revenues Available Expenditures Fund Balance
2310 ‐ General Fund $52,613 $3,671,576 $3,724,189 $3,417,253 $306,936
2320 ‐ Arts Center Fund $0 $0 $0 $0 $0
2340 ‐ Computer Replacement Fund $139,720 $159 $139,879 $0 $139,879
2360 ‐ Building Acquisition Fund $43,790 $21 $43,811 $43,000 $811
2330 ‐ Theater Reserve Fund $717,323 $1,710,592 $2,427,915 $1,729,489 $698,426
2350 ‐ Theater Equipment Replacement fund $15,830 $10 $15,840 $15,000 $840
2370 ‐ Genghis Khan Fund $189,034 $72 $189,106 $145,482 $43,624
Total Unallocated Reserve $1,190,516
Other Associated Funds
Beginning Total Total Funds Total Ending
Fund Balance Revenues Available Expenditures Fund Balance
2026 ‐ Main Street and Events Fund $629,313 $126,071 $755,384 $85,456 $669,928
2060 ‐ Convention Center Complex Fund $11,111,416 $3,683,032 $14,794,448 $3,582,832 $11,211,616
2061 ‐ Entertainment Venue Fund $355,177 $3,690,832 $4,046,009 $1,299,563 $2,746,446
2065 ‐ Heritage and Museum Fund $2,763,319 $239,177 $3,002,496 $289,982 $2,712,514
2073 ‐ Museum Operating Fund $47,651 $5,400 $53,051 $1,350 $51,701
3016 ‐ Entertainment Venue Debt Service Fund $2,511,476 $1,337,235 $3,848,711 $1,299,563 $2,549,148
3301 ‐ Hotel Occupancy Tax Interest & Sinking Fund $193,332 $7,072,865 $7,266,197 $7,072,365 $193,832
3302 ‐ Hotel Occupancy Tax Reserve Fund $11,116,022 $20,000 $11,136,022 $0 $11,136,022
Total Unallocated Reserve $31,271,207
10
Grant Funds
FY 2011‐12
Budget Summary
Beginning Total Total Funds Total Ending
Fund Balance Revenues Available Expenditures Balance
201011 Community Development Block Grant $ 1,303,701 $ 2,106,421 $ 3,410,122 $ 2,106,421 $ 1,303,701
202011 Home Investment Partnerships Grant $ 3,554 $ 948,139 $ 951,693 $ 948,139 $ 3,554
203011 Emergency Shelter Grant $ 4,989 $ 99,590 $ 104,579 $ 99,590 $ 4,989
2040 Criminal Justice Grant
$ 1
$ ‐ $ 1
$ ‐
$ 1
2070 TX Highway Safety Grant
$ ‐
$ ‐ $ ‐
$ ‐ $ ‐
2071 Local Law Enforcement Block Grant
$ ‐
$ ‐ $ ‐
$ ‐
$ ‐
2072 Miscellaneous Grants $ 419,551 $ ‐
$ 419,551
$ ‐ $ 419,551
2074 Transportation Grant 76
$
$ ‐ $
76
$ ‐ 76
$
2075 Library Grant
$ ‐
$ ‐ $ ‐
$ ‐
$ ‐
2076 Emergency Management Grant
$ ‐
$ ‐ $ ‐
$ ‐
$ ‐
2077 Donations $ 65,579 $ ‐
$ 65,579
$ ‐ $ 65,579
Total Unallocated Reserve $ 1,797,451
11
Equipment Replacement Funds
FY 2011‐12
Budget Summary
Beginning Total Total Funds Total Ending
Fund Balance Revenues Available Expenditures Balance
6604 Equipment Replacement Fund $ 12,901,178 $ 2,353,664 $ 15,254,842 $ 2,353,664 $ 12,901,178
6036 Computer Replacement Fund $ 3,419,892 $ 173,510 $ 3,593,402 $ 1,250,000 $ 2,343,402
Total Unallocated Reserve $ 15,244,580
12
Other Funds
FY 2011‐12
Budget Summary
Beginning Total Total Funds Total Ending
Fund Balance Revenues Available Expenditures Balance
3014 General Interest & Sinking Fund $ 5,784,586 $ 27,653,960 $ 33,438,546 27,653,960
$ $ 5,784,586
5417 New Lien Water/Sewer Interest & Sinking Fund $ 2,398,057 $ 22,761,079 $ 25,159,136 22,730,108
$ $ 2,429,028
5418 New Lien Water/Sewer Reserve Fund $ 6,295,493 $ 25,000 $ 6,320,493 $ ‐ $ 6,320,493
5419 Water and Sewer Reserve Fund $ 12,192 $ ‐ $ 12,192 $ ‐ $ 12,192
5420 Water and Sewer Contingency Fund $ 201,680 $ 800 $ 202,480 $ ‐ $ 202,480
5423 Water Resources Development Fund $ 654,657 $ 850,300 $ 1,504,957 $ 850,000 $ 654,957
5425 Lake Chapman Fund $ 700 $ ‐ $ 700 $ ‐ $ 700
5426 Lake Chapman Reserve Fund $ 646,050 $ 1,500 $ 647,550 $ ‐ $ 647,550
5045 MDU Interest & Sinking Fund $ 228,301 $ 210,922 $ 439,223 $ 210,359 $ 228,864
6727 Flexible Spending Fund $ 16,759 $ 687,500 $ 704,259 $ 690,565 $ 13,694
6033 Compensated Absences Fund $ 11,302 $ 900,000 $ 911,302 $ 900,000 $ 11,302
6737 Health Self‐Insurance Fund $ 4,352,340 $ 22,599,073 $ 26,951,413 23,037,920
$ $ 3,913,493
6742 Health Insurance Legal Reserve Fund $ 375,341 $ 500 $ 375,841 $ 500 $ 375,341
6746 Health Insurance Claims Reserve Fund $ 666,043 $ 450 $ 666,493 $ 450 $ 666,043
6748 Voluntary Employees' Beneficiary Association Fund $ 794,967 $ 1,416 $ 796,383 $ 126,500 $ 669,883
6750 Self Insurance Casualty $ 5,822,628 $ 4,423,719 $ 10,246,347 $ 4,225,662 $ 6,020,685
7054 Supplemental Benefit Plan Fund $ 39,964,398 $ 3,598,201 $ 43,562,599 $ 4,370,012 $ 39,192,587
2052 Seized Narcotics Fund $ 1,404,971 $ 247,000 $ 1,651,971 $ 363,665 $ 1,288,306
2046 Municipal Court Technology Fees Fund $ 737,456 $ 198,030 $ 935,486 $ 637,039 $ 298,447
2053 Municipal Court Bldg Security Fees Fund $ 150,408 $ 146,745 $ 297,153 $ 115,833 $ 181,320
2054 Municipal Court Time Payment Fees Fund $ 48,724 $ 26,411 $ 75,135 $ 41,731 $ 33,404
1020 Economic Development Fund $ 11,746,550 $ 5,101,301 $ 16,847,851 $ 2,277,300 $ 14,570,551
1051 Park Donation Fund $ 36,203 $ 9,000 $ 45,203 $ ‐ $ 45,203
1052 Cimarron Recreation Center Fund $ 62,718 $ 207,409 $ 270,127 $ 236,694 $ 33,433
1053 Lee Park Recreation Center Fund $ 91,169 $ 123,430 $ 214,599 $ 127,824 $ 86,775
1054 Heritage Senior Center Fund $ 41,885 $ 190,150 $ 232,035 $ 229,473 $ 2,562
13
Other Funds
FY 2011‐12
Budget Summary
Beginning Total Total Funds Total Ending
Fund Balance Revenues Available Expenditures Balance
1055 Mustang Park Recreation Center Fund $ 183,156 $ 166,120 $ 349,276 $ 150,748 $ 198,528
1056 Northwest Park Recreation Center Fund $ 122,567 $ 135,500 $ 258,067 $ 132,414 $ 125,653
1057 Senter Park Recreation Center Fund $ 91,851 $ 125,650 $ 217,501 $ 127,868 $ 89,633
1058 West Park Recreation Center Fund $ 54,706 $ 100,120 $ 154,826 $ 108,499 $ 46,327
1066 Six Sigma Savings Fund $ 1,675,000 $ ‐ $ 1,675,000 $ 750,000 $ 925,000
2049 Tax Increment Financing District #2 Fund $ ‐ $ 20,000 $ 20,000 $ ‐ $ 20,000
2050 Tax Increment Financing District Fund $ 93,465 $ 7,332,310 $ 7,425,775 $ 7,183,029 $ 242,746
2051 TIF Project Fund $ 1,405,044 $ 734,930 $ 2,139,974 $ ‐ $ 2,139,974
2079 Red Light Camera Enforcement Fund $ 2,206,758 $ 1,501,010 $ 3,707,768 $ 1,284,798 $ 2,422,970
Total Unallocated Reserve $ 89,894,710
14
Capital Improvement Funds
FY 2011‐12
Budget Summary
Beginning Bond Other Total Funds Total Ending
Fund Balance Proceeds Revenue Available Expenditures Balance
4001 General Fund Non‐Bond CIP $ 449,624 $ ‐ $ 3,946,238 $ 4,395,862 $ 3,820,542 $ 575,320
4002 Convention Center Bond Fund $ 329,370 $ ‐ $ ‐ $ 329,370 $ ‐ $ 329,370
4003 Texas Stadium Project Fund $ 11,517,094 $ ‐ $ ‐ $ 11,517,094 $ 11,517,094 $ ‐
4004 Entertainment Venue Bond Fund $ 2,322,403 $ ‐ $ ‐ $ 2,322,403 $ 2,322,403 $ ‐
4005 Street Improvement Bond Fund $ 299,184 $ 1,600,000 $ 70,000 $ 1,969,184 $ 1,600,000 $ 369,184
4006 Storm Sewer Bond Fund $ 182,897 $ ‐ $ 3,500 $ 186,397 $ ‐ $ 186,397
4007 Park Improvement Bond Fund $ 93,595 $ 2,800,000 $ 10,000 $ 2,903,595 $ 2,800,000 $ 103,595
4008 Fire Station Bond Fund $ 29,608 $ ‐ $ 700 $ 30,308 $ ‐ $ 30,308
4010 Library Bond Fund $ 895,131 $ 10,700,000 $ ‐ $ 11,595,131 $ 10,700,000 $ 895,131
5411 Water Improvement Bond Fund $ 3,164,348 $ 7,125,000 $ 20,000 $ 10,309,348 $ 7,125,000 $ 3,184,348
5412 Sanitary Sewer Bond Fund $ 196,192 $ 5,075,000 $ 10,000 $ 5,281,192 $ 5,075,000 $ 206,192
5422 Water & Sewer Non‐Bond CIP Fund $ 1,528,358 $ ‐ $ 8,000,000 $ 9,528,358 $ 8,000,000 $ 1,528,358
4016 Criminal Justice Bond Fund $ 8,725 $ ‐ $ ‐ $ 8,725 $ ‐ $ 8,725
4018 Landfill Bond Fund $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐
4030 City Building Improvement Bond Fund $ 440,490 $ ‐ $ 5,000 $ 445,490 $ ‐ $ 445,490
5544 Texas Stadium Rental #1 Fund $ 35,082 $ ‐ $ 1,791,561 $ 1,826,643 $ 1,770,000 $ 56,643
4064 DART Fund $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐
4065 Radio Communications System Bond $ 52,062 $ 4,500,000 $ ‐ $ 4,552,062 $ 4,500,000 $ 52,062
4068 Animal Shelter Bond Fund $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐
4069 Infrastructure Fund $ 44,505 $ ‐ $ ‐ $ 44,505 $ ‐ $ 44,505
4070 Gateway Development Bond Fund $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐
5042 MDU Bond Fund $ 128,924 $ 2,600,000 $ ‐ $ 2,728,924 $ 2,600,000 $ 128,924
5042 MDU Non‐Bond CIP Fund $ 1,863,308 $ ‐ $ 300,000 $ 2,163,308 $ 2,163,308 $ ‐
Total Unallocated Reserve $ 8,144,552
15
16
REVENUE
SCHEDULES
17
18
General Fund Major Revenue Sources by Major Category
Fiscal Ad Valorem Sales Franchise
Year Tax Tax Fees
2001-02 Actual $ 49,399,111 $ 38,078,732 $ 16,323,375
2002-03 Actual $ 51,822,464 $ 36,952,565 $ 15,457,515
2003-04 Actual $ 54,359,548 $ 38,589,183 $ 15,380,573
2004-05 Actual $ 55,900,318 $ 41,821,017 $ 15,732,787
2005-06 Actual $ 56,041,237 $ 45,864,719 $ 16,941,227
2006-07 Actual $ 65,014,653 $ 46,895,958 $ 16,854,840
2007-08 Actual $ 69,971,804 $ 50,650,480 $ 18,925,779
2008-09 Actual $ 73,516,214 $ 47,389,976 $ 26,705,535
2009-10 Actual $ 66,525,550 $ 44,365,825 $ 19,052,704
2010-11 Estimated $ 69,916,662 $ 46,182,244 $ 20,177,015
2011-12 Proposed $ 70,622,812 $ 46,199,147 $ 19,903,240
*Note: Sales Tax includes Bingo Tax
19
$80,000,000
$70,000,000
$60,000,000
$60 000 000
$50,000,000
$40,000,000
$30,000,000
$20,000,000
$10,000,000
Ad Valorem Tax Sales Tax Franchise Fees
.5958 Tax Rate 2011-12 Ad Valorem Revenue Projections
Tax Year Certified
Taxable Value 2010 2010-11
Commercial 7,220,280,519 $ 16,531,748,675
BPP 4,379,200,039 0.5958 Tax Rate
Residential 4,932,268,117 98,496,324 Estimated Tax Levy
16,531,748,675 98% Collection Allowance
$ 96,526,397 Current Collections
Tax Rate
$0.4324 $ 70,047,812 O&M
$0.1634 $ 26,478,585 Interest and Sinking
$0.0000 $0.5958 $ 96,526,397
20
Assessed Property Valuation History
$20,000,000,000
$18,000,000,000
$16,000,000,000
$14,000,000,000
$12,000,000,000
$10,000,000,000
$8,000,000,000
CITY OF IRVING, TEXAS
Property Tax Rates – Direct and Overlapping (Per $100 of Assessed Value)
Last Ten Fiscal Years (Unaudited)
City of Irving Irving
Fiscal General Debt Service School Dallas
Year Fund Fund Total District County (1) Total
2003 0.3610 0.1370 0.4980 1.7706 0.5155 2.78
2004 0.3897 0.1431 0.5328 1.8150 0.5412 2.89
2005 0.4043 0.1436 0.5479 1.8370 0.5437 2.93
2006 0.4029 0.1450 0.5479 1.8140 0.5548 2.92
2007 0.4204 0.1275 0.5479 1.6440 0.5539 2.75
2008 0.4072 0.1334 0.5406 1.3485 0.5630 2.45
2009 0.4057 0.1349 0.5406 1.3910 0.5764 2.51
21
2010 0.3813 0.1593 0.5406 1.4250 0.6022 2.57
2011 0.4152 0.1609 0.5761 1.4650 0.6233 2.66
2012 Proposed 0.4324 0.1634 0.5958 1.4650 0.6233 2.68
Sources: Dallas Central Appraisal District
(1): Dallas County rates include all jurisdictions for which ad valorem taxes are applicable to the entire City. The taxes included are: Dallas County, Dallas
County Hospital District, Dallas County Community College District and School Equalization. These rates have been presented using the assessment ratio
applied by the City of Irving in each respective year. Certain jurisdictions have been omitted for which immaterial amounts of taxing authority are
applicable to the City.
City of Irving
Sales Tax Revenue
10-11 Actual Compared to Prior Year, Adopted Budget and Adjusted Budget
Current Over Prior Year Current over Adopted Budget Current over Latest Estimate
2010-11 2009-10 Difference Monthly 2010-11 Adopted Difference Monthly 2010-11 Difference Monthly
Actual Actual Amount % YTD % Budget Amount % YTD % Estimate Amount % YTD %
SALES TAX
Quarterly total 12,374,324 10,877,714 1,496,610 13.76% 11,471,670 902,654 7.87% 11,471,670 902,654 7.87%
Quarterly total 11,197,368 11,021,939 175,429 1.59% 10,822,888 374,479 3.46% 10,822,888 374,479 3.46%
Quarterly total 6,584,443 11,009,564 76,546 0.00% 11,264,000 (148,748) 0.00% 11,264,000 (148,748) 0.00%
Quarterly total 0 10,988,178 0 0.00% 11,056,441 0 0.00% 11,056,441 0 0.00%
Total Sales Tax 30,156,134 43,897,395 1,748,585 0.00% 44,615,000 1,128,385 0.00% 44,615,000 1,128,385 0.00%
22
LIQUOR TAX
Quarter Ended
December 160,815 221,762 (60,947) -27.48% -27.48% 161,193 (378) -0.23% -0.23% 161,193 (378) -0.23% -0.23%
March 162,681 189,844 (27,163) -14.31% -21.41% 185,473 (22,792) -12.29% -6.68% 185,473 (22,792) -12.29% -6.68%
June 180,974 160,137 20,838 13.01% -11.77% 192,200 (11,226) -5.84% -6.38% 192,200 (11,226) -5.84% -6.38%
September 0 130,606 0 0.00% 0.00% 175,865 0 0.00% 0.00% 175,865 0 0.00% 0.00%
Total Liquor Tax 504,471 702,349 (67,272) 0.00% 714,732 (34,396) 0.00% 714,732 (34,396) 0.00%
Total Sales &
Liquor Tax 30,660,605 44,599,744 1,681,312 0.00% 0 45,329,732 1,093,989 0.00% 0 45,329,732 1,093,989 0.00% 0
Actual amounts are shown "net" of payment to Comptroller for prior overpayments
Prepared by Shannon Phillips, Budget Coordinator
Sales and Use Tax Collection History
Sales and Use Tax Collection History
$50,650,480
$50,000,000
$47,389,976 $46,154,147
$45,155,341 $46,895,958
$45,003,453 $45,744,719 $46,137,244
$45,000,000
$44,310,554
$44,310,554
$42,115,901 $41,821,017
23
$40,000,000
$38,654,756
$36 952 565
$36,952,565
$35,000,000
$30,000,000
1999‐00 2000‐01 2001‐02 2002‐03 2003‐04 2004‐05 2005‐06 2006‐07 2007‐08 2008‐09 2009‐10 2010‐11 2011‐12
Est. Prop.
Sales Tax Percent Change
15.00%
9.38%
10.00%
7.52%
5.00%
4.09%
24
0.00%
-5.00%
-6.44%
-10.00%
-12.26%
-15.00%
Hotel Tax Summary
5/16/2011
5% of Hotel Occupancy Tax 2% of HOT 2% of HOT
Taxable Receipts Amount Received ICVB IAC Downtown Museum Debt Service Convention Ctr Entertainment Ctr
Allocation of 5% Tax: 57.00% 39.50% 1.00% 2.50% 2.00% 2.00%
FY 2000-01 $ 186,595,543 $ 13,061,688 $ 5,317,973 $ 3,685,262 $ 233,244 $ 93,298 $ - $ 3,731,911 $ -
FY 2001-02 $ 154,772,657 $ 10,834,086 $ 4,411,020 $ 3,056,760 $ 193,466 $ 77,387 $ - $ 3,095,453 $ -
FY 2002-03 $ 152,828,500 $ 10,697,995 $ 4,355,612 $ 3,018,363 $ 191,036 $ 76,414 $ - $ 3,056,570 $ -
FY 2003-04 $ 163,943,834 $ 11,476,279 $ 4,672,485 $ 3,237,950 $ 204,933 $ 892,112 $ - $ 3,278,937 $ -
FY 2004-05 $ 172,385,499 $ 12,341,546 $ 5,024,772 $ 3,482,079 $ 220,385 $ 88,154 $ - $ 3,526,156 $ -
FY 2005-06 $ 203,463,263 $ 14,395,026 $ 5,798,703 $ 4,018,399 $ 254,329 $ 254,329 $ - $ 4,069,265 $ -
FY 2006-07 $ 229,655,001 $ 16,075,850 $ 6,545,168 $ 4,535,686 $ 114,828 $ 287,069 $ - $ 4,593,100 $ -
FY 2007-08 $ 228,823,416 $ 18,293,789 $ 6,521,467 $ 4,519,262 $ 114,412 $ 286,029 $ - $ 4,576,468 $ 2,276,150
FY 2008-09 $ 182,132,386 $ 16,391,915 $ 5,190,773 $ 2,969,115 $ 91,066 $ 227,665 $ 628,000 $ 3,642,648 $ 3,642,648
FY 2009-10 $ 175,867,521 $ 15,828,077 $ 5,012,224 $ 2,845,384 $ 87,934 $ 219,834 $ 628,000 $ 3,517,350 $ 3,517,350
5% of Hotel Occupancy Tax 2% of HOT 2% of HOT
Taxable Receipts Amount Received ICVB IAC Downtown Museum Debt Service Convention Ctr Entertainment Ctr
Allocation of 5% Tax: 57.00% 39.50% 1.00% 2.50% 2.00% 2.00%
ADOPTED FY 2010-11
1st Quarter $ 41,206,015 $ 3,708,541 $ 1,174,371 $ 656,819 $ 20,603 $ 51,508 $ 157,000 $ 824,120 $ 824,120
25
2nd Quarter $ 44,612,026 $ 4,015,082 $ 1,271,443 $ 724,088 $ 22,306 $ 55,765 $ 157,000 $ 892,241 $ 892,241
3rd Quarter $ 45,968,346 $ 4,137,151 $ 1,310,098 $ 750,875 $ 22,984 $ 57,460 $ 157,000 $ 919,367 $ 919,367
4th Quarter $ 43,566,370 $ 3,920,973 $ 1,241,642 $ 703,436 $ 21,783 $ 54,458 $ 157,000 $ 871,327 $ 871,327
$ 175,352,757 $ 15,781,748 $ 4,997,554 $ 2,835,217 $ 87,676 $ 219,191 $ 628,000 $ 3,507,055 $ 3,507,055
FY 2010-11 Administrative Cost Reimbursement $ 199,902 $ 113,409 $ 3,507 $ 8,768
UPDATED FY 2010-11 (1st & 2nd Quarters Actual; 2 Quarters Adopted)
1st Quarter $ 44,783,135 $ 4,030,482 $ 1,276,319 $ 727,467 $ 22,392 $ 55,979 $ 157,000 $ 895,663 $ 895,663
2nd Quarter $ 54,299,487 $ 4,886,954 $ 1,547,535 $ 915,415 $ 27,150 $ 67,874 $ 157,000 $ 1,085,990 $ 1,085,990
3rd Quarter $ 45,968,346 $ 4,137,151 $ 1,310,098 $ 750,875 $ 22,984 $ 57,460 $ 157,000 $ 919,367 $ 919,367
4th Quarter $ 43,566,370 $ 3,920,973 $ 1,241,642 $ 703,436 $ 21,783 $ 54,458 $ 157,000 $ 871,327 $ 871,327
$ 188,617,338 $ 16,975,560 $ 5,375,594 $ 3,097,192 $ 94,309 $ 235,772 $ 628,000 $ 3,772,347 $ 3,772,347
FY 2010-11 Updated Administrative Cost Reimbursement $ 215,024 $ 123,888 $ 3,772 $ 9,431
5% of Hotel Occupancy Tax 2% of HOT 2% of HOT
Taxable Receipts Amount Received ICVB IAC Downtown Museum Debt Service Convention Ctr Entertainment Ctr
Allocation of 5% Tax: 57.00% 39.50% 1.00% 2.50% 2.00% 2.00%
PROPOSED 2011-12: Last Four Quarters Actual (09-10 3rd & 4th Quarters; 10-11 1st Quarter & 2nd Quarter Adjusted for Super Bowl Effect)
1st Quarter $ 44,783,135 $ 4,030,482 $ 1,276,319 $ 727,467 $ 22,392 $ 55,979 $ 157,000 $ 895,663 $ 895,663
2nd Quarter $ 48,238,391 $ 4,341,455 $ 1,374,794 $ 795,708 $ 24,119 $ 60,298 $ 157,000 $ 964,768 $ 964,768
3rd Quarter $ 47,118,918 $ 4,240,703 $ 1,342,889 $ 773,599 $ 23,559 $ 58,899 $ 157,000 $ 942,378 $ 942,378
4th Quarter $ 44,001,144 $ 3,960,103 $ 1,254,033 $ 712,023 $ 22,001 $ 55,001 $ 157,000 $ 880,023 $ 880,023
$ 184,141,588 $ 16,572,743 $ 5,248,035 $ 3,008,796 $ 92,071 $ 230,177 $ 628,000 $ 3,682,832 $ 3,682,832
FY 2011-12 Administrative Cost Reimbursement $ 209,921 $ 120,352 $ 3,683 $ 9,207
Hotel Tax Summary
5/16/2011
PROJECTED 2012-13 (3% Over 2011-12 Proposed)
1st Quarter $ 46,126,629 $ 4,151,397 $ 1,314,609 $ 754,001 $ 23,063 $ 57,658 $ 157,000 $ 922,533 $ 922,533
2nd Quarter $ 49,685,543 $ 4,471,699 $ 1,416,038 $ 824,289 $ 24,843 $ 62,107 $ 157,000 $ 993,711 $ 993,711
3rd Quarter $ 48,532,486 $ 4,367,924 $ 1,383,176 $ 801,517 $ 24,266 $ 60,666 $ 157,000 $ 970,650 $ 970,650
4th Quarter $ 45,321,178 $ 4,078,906 $ 1,291,654 $ 738,093 $ 22,661 $ 56,651 $ 157,000 $ 906,424 $ 906,424
$ 189,665,836 $ 17,069,925 $ 5,405,476 $ 3,117,900 $ 94,833 $ 237,082 $ 628,000 $ 3,793,317 $ 3,793,317
FY 2012-13 Administrative Cost Reimbursement $ 216,219 $ 124,716 $ 3,793 $ 9,483
PROJECTED 2013-14 (3% Over 12-13 Projected)
1st Quarter $ 47,510,428 $ 4,275,939 $ 1,354,047 $ 781,331 $ 23,755 $ 59,388 $ 157,000 $ 950,209 $ 950,209
2nd Quarter $ 51,176,109 $ 4,605,850 $ 1,458,519 $ 853,728 $ 25,588 $ 63,970 $ 157,000 $ 1,023,522 $ 1,023,522
3rd Quarter $ 49,988,460 $ 4,498,961 $ 1,424,671 $ 830,272 $ 24,994 $ 62,486 $ 157,000 $ 999,769 $ 999,769
4th Quarter $ 46,680,814 $ 4,201,273 $ 1,330,403 $ 764,946 $ 23,340 $ 58,351 $ 157,000 $ 933,616 $ 933,616
$ 195,355,811 $ 17,582,023 $ 5,567,641 $ 3,230,277 $ 97,678 $ 244,195 $ 628,000 $ 3,907,116 $ 3,907,116
FY 2013-14 Administrative Cost Reimbursement $ 222,706 $ 129,211 $ 3,907 $ 9,768
PROJECTED 2014-15 (3% Over 13-14 Projected)
1st Quarter $ 48,935,741 $ 4,404,217 $ 1,394,669 $ 789,578 $ 24,468 $ 61,170 $ 176,903 $ 978,715 $ 978,715
2nd Quarter $ 52,711,392 $ 4,744,025 $ 1,502,275 $ 850,498 $ 26,356 $ 65,889 $ 190,552 $ 1,054,228 $ 1,054,228
3rd Quarter $ 51,488,114 $ 4,633,930 $ 1,467,411 $ 830,761 $ 25,744 $ 64,360 $ 186,130 $ 1,029,762 $ 1,029,762
4th Quarter $ 48,081,238 $ 4,327,311 $ 1,370,315 $ 775,791 $ 24,041 $ 60,102 $ 173,814 $ 961,625 $ 961,625
$ 201,216,485 $ 18,109,484 $ 5,734,670 $ 3,246,628 $ 100,608 $ 251,521 $ 727,398 $ 4,024,330 $ 4,024,330
FY 2014-15 Administrative Cost Reimbursement $ 229,387 $ 129,865 $ 4,024 $ 10,061
26
EXPENDITURES
27
GENERAL FUND
ANALYSIS SCHEDULES
28
FY 2011-12 Budget Projection
General Fund Revenues and Expenditures
$190,000,000
$180,000,000
$170,000,000
$160,000,000
$150,000,000
29
$140,000,000
$130,000,000
$120,000,000
$110,000,000
$100,000,000
1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12
Est. Proposed
Revenues Expenditures
GENERAL FUND EXPENDITURES BY DEPARTMENT
FY2011-12 PROPOSED BUDGET
$55,000,000
$50,000,000
$45,000,000
$40,000,000
$35,000,000
$30,000,000 `
$25,000,000
$20,000,000
30
$15,000,000
$10,000,000
$5,000,000
$0
GENERAL FUND EXPENDITURES BY CLASSIFICATION
FY 2011-12 RECOMMENDED BUDGET
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12 VARIANCE FROM PROPOSED DEPARTMENTAL BUDGET FY 2011-12
ACTUAL ADOPTED ESTIMATED SUBMITTED ESTIMATED SUPPLEMENTAL ADJUSTMENTS ADJUSTMENTS PROPOSED
SALARIES AND WAGES $ 98,924,182 $ 95,285,437 $ 89,612,231 $ 95,745,976 6.84% $ 68,208 $ (445,511) $ (5,030,443) $ 90,338,230
BENEFITS $ 27,048,990 $ 28,141,030 $ 29,551,406 $ 31,777,319 7.53% $ 25,551 $ 58,737 $ (3,612,066) $ 28,249,540
SUPPLIES $ 5,007,569 $ 5,182,025 $ 4,689,471 $ 4,581,992 -2.29% $ 48,037 $ 199,445 $ (1,080,987) $ 3,748,487
MAINTENANCE $ 7,309,170 $ 7,695,264 $ 8,047,633 $ 8,253,641 2.56% $ - $ 162,274 $ 901,978 $ 9,317,893
UTILITIES $ 5,681,060 $ 5,356,482 $ 6,622,024 $ 6,460,920 -2.43% $ - $ 20,769 $ (20,740) $ 6,460,949
OUTSIDE SERVICES $ 7,520,241 $ 8,031,019 $ 8,160,239 $ 8,459,090 3.66% $ 90,000 $ 497,923 $ (686,539) $ 8,360,474
MISCELLANEOUS $ 13,629,461 $ 13,029,821 $ 15,004,706 $ 14,259,611 -4.97% $ 1,500 $ 135,324 $ (236,145) $ 14,160,290
TRANSFERS $ 4,994,159 $ 6,262,649 $ 7,602,808 $ 5,347,148 -29.67% $ 31,096 $ - $ 1,830,114 $ 7,208,358
CAPITAL $ 687,326 $ 214,500 $ 207,640 $ 192,000 -7.53% $ 131,500 $ 25,000 $ (323,500) $ 25,000
DEPARTMENT TOTAL $170,802,159 $169,198,226 $169,498,158 $ 175,077,697 3.29% $ 395,892 $ 653,961 $ (8,258,328) $ 167,869,222
31
$100,000,000
$90,000,000
$80,000,000
$70,000,000
$60,000,000
$50,000,000
$40,000,000
$30,000,000
$20,000,000
$10,000,000
$0
Salaries and Beneifts Supplies Maintenance Utilities Outside Services Miscellaneous Transfers Capital
Wages Services
FY 2009-10 ACTUAL FY 2010-11 ADOPTED FY 2010-11 ESTIMATED FY 2011-12 SUBMITTED FY 2011-12 PROPOSED
CONTRACTUAL OBLIGATIONS
GENERAL FUND - Non-Departmental
Estimate Budget
Entity 2007-08 2008-09 2009-10 2010-11 2011-12
Amazon.com $ - $ - $ 56,862 $ - $ -
Virtual freeport exemption
Aviall $ 2,073,290 $ 2,427,487 $ 2,697,774 $ 3,610,747 $ 4,250,000
Virtual freeport exemption
Dallas Cowboy Merchandise $ 8,135 $ 6,040 $ - $ - $ -
Virtual freeport exemption
Micrin Technologies $ 4,915 $ - $ - $ - $ -
BPP Abatement Clone
Neiman Marcus $ 303,955 281,490 $ 240,381 $ 256,478 $ 320,000
Virtual freeport exemption
United Stationers $ 43,049 $ 32,450 $ 35,698 $ 35,732 $ -
Virtual freeport exemption
Welton USA $ 29,839 $ - $ - $ - $ -
Virtual freeport exemption
Zales $ 720,467 $ 880,752 $ 750,415 $ 727,834 $ 660,000
Virtual freeport exemption
DCH Materials (Drees Homes) $ 225,641 $ 157,912 $ 97,944 $ 206,233 $ 180,000
Sales Tax Rebate
DFW Airport $ 590,037 $ 927,796 $ 1,057,065 $ 1,284,993 $ 979,641
Revenue sharing agreement
Lennar Trading $ 969,475 $ 722,815 $ 976,922 $ 446,707 $ 800,000
Sales Tax Rebate 635 & Mac
Olympus ** $ 1,816,112 $ 2,051,596 $ 2,414,631 $ 2,400,000 $ 2,200,000
Sales Tax Rebate 635 & Mac NW
Olympus ** $ 184,526 $ 136,300 $ 236,871 $ 88,176 $ 150,000
Portion related to Lennar
Regency Realty $ 591,993 $ 579,604 $ 561,214 $ 433,967 $ -
Sales Tax Rebate 635 & Mac SW
Crow Billingsly $ - 195,375 $ 228,458 $ 190,329 $ 270,000
Citigroup $ - 244,153 $ 215,107 $ 200,916 $ 191,000
HMS $ - 0 $ - $ - $ 45,000
Omega $ - 0 $ - $ - $ 81,000
NEC $ - 0 $ - $ - $ 153,000
CED $ - 0 $ - $ - $ 4,000
Grand Total $ 7,561,434 $ 8,643,769 $ 9,569,341 $ 9,882,111 $ 10,283,641
Total for General Fund $ 5,745,322 $ 6,592,173 $ 7,154,710 $ 7,482,111 $ 8,083,641
** Portion of Olympus budgeted in I&S Fund; portion of Olympus related to Lennar budgeted in General Fund
32
BUDGET SUMMARIES
33
34
Strategic Goal 1
Promote Excellence in Land
Associated Departments
Use and the Image of Irving’s
Built and Natural Environment
Planning and Inspections
Addressing the challenges of growth and change in the city’s
physical landscape is required for Irving to remain successful.
Ensuring that public and private property is harmoniously used,
maintained, and presented within the City will continue to attract
businesses and visitors while meeting the needs of Irving’s
residents. Responsible policies and planning will act to both guide
the expansion of economic development and facilitate the
revitalization of Irving’s older sectors. The following strategies are
associated with Strategic Goal 1. Strategies that are in bold are key
focus areas for FY 2011-12.
1.1 Improve the visual impression of the community
(gateways, corridors and intersections)
1.2 Continue strengthening development ordinances
35
Revenue Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
ZONING AND DEVELOPMENT $ 48,120 $ 54,531 $ 55,031 $ 55,675
FINES AND PERMITS $ 1,687,814 $ 1,990,062 $ 2,153,298 $ 2,269,380
SALE OF GOODS $ 598 $ 950 $ 2,650 $ 1,000
MISCELLANEOUS REVENUE $ 1,466 $ 9,000 $ 1,000 $ 1,000
DEPARTMENT TOTAL $ 1,737,998 $ 2,054,543 $ 2,211,979 $ 2,327,055
Expenditure Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
SALARIES AND WAGES $ 1,804,721 $ 1,699,181 $ 1,718,412 $ 1,954,024
BENEFITS $ 495,621 $ 555,365 $ 487,677 $ 495,899
SUPPLIES $ 71,551 $ 71,502 $ 41,932 $ 29,910
EQUIPMENT MAINTENANCE $ 41,998 $ 59,017 $ 59,467 $ 58,992
UTILITIES $ 145 $ 7,398 $ - $ 689
Planning and Inspection
OUTSIDE SERVICES $ 13,027 $ 35,000 $ 12,500 $ 5,000
MISCELLANEOUS SERVICES $ 34,899 $ 56,020 $ 52,200 $ 5,156
DEPARTMENT TOTAL $ 2,461,962 $ 2,483,482 $ 2,372,188 $ 2,549,670
Equipment Outside
Maintenance, Services,
Supplies, 2% 0% Miscellaneous,
1%
0%
Benefits,
20%
Salaries and
Wages,
77%
36
Planning and Inspection
Expenditure Summary by Organization
ACCOUNT FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ORG SUMMARY ACTUAL ADOPTED ESTIMATED PROPOSED
1102 Administration $ 219,248 $ 218,257 $ 205,451 $ 267,380
1112 Development Services $ 718,954 $ 641,768 $ 571,668 $ 727,070
1113 Field Operations $ 873,026 $ 933,397 $ 928,532 $ 964,750
1121 Planning $ 650,884 $ 690,060 $ 666,537 $ 590,470
1131 Planning and Research $ (150) $ - $ - $ -
TOTAL $ 2,461,962 $ 2,483,482 $ 2,372,188 $ 2,549,670
Administration
Planning 10%
23%
Development
Services
29%
Field
Operations
38%
$1,000,000
$900,000
$800,000
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$-
$(100,000)
Administration Development Field Planning Planning and
Services Operations Research
2009-10 Actual 2010-11 Adopted 2010-11 Estimated 2011-12 Proposed
37
38
Strategic Goal 2
Nurture and Promote Vital,
Associated Departments
Vibrant Neighborhoods
A key component to sustaining Irving as a vigorous and healthy com-
Code Enforcement munity is fostering and maintaining strong, vibrant neighborhoods.
Safe areas to live with well-ordered housing, ample amenities, and
Housing and Human neighborhood pride enhance the quality of life for residents. Efforts
Services to strengthen code compliance, empower neighborhood associations,
and invigorate established neighborhoods will help provide Irving
residents with better places to live. The following strategies are asso-
ciated with Strategic Goal 2. Strategies that are in bold are key focus
areas for FY 2011-12.
2.1 Develop and implement effective code enforcement
strategies to reduce disorder, enhance visual appearance,
and improve overall health and safety in the city
2.2 Expand the neighborhood enhancement program (NEP)
2.3 Enhance affordable housing and housing related initiatives
39
Revenue Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
FINES AND PERMITS $ 1,296,346 $ 1,321,700 $ 1,322,875 $ 1,351,970
FINES AND OTHER CHARGES $ 390,683 $ 397,400 $ 362,400 $ 372,900
DEPARTMENT TOTAL $ 1,687,029 $ 1,719,100 $ 1,685,275 $ 1,724,870
Expenditure Summary by Category
Equipment Outside
Maintenance Services Miscellaneous
3% 6% 1%
Supplies
2%
Benefits
27% Salaries and Wages
61%
Code Enforcement
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
SALARIES AND WAGES $ 1,658,020 $ 1,572,627 $ 1,172,012 $ 1,292,764
BENEFITS $ 514,209 $ 532,548 $ 519,161 $ 558,360
SUPPLIES $ 55,145 $ 60,929 $ 45,900 $ 45,700
EQUIPMENT MAINTENANCE $ 74,298 $ 82,985 $ 70,483 $ 70,250
OUTSIDE SERVICES $ 255,234 $ 308,950 $ 245,000 $ 134,362
MISCELLANEOUS SERVICES $ 8,684 $ 19,338 $ 15,338 $ 9,767
DEPARTMENT TOTAL $ 2,565,590 $ 2,577,376 $ 2,067,894 $ 2,111,203
Housing and Human Services
Revenue Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
RECEIPTS FROM FEDERAL $ 2,787,615 $ 3,901,254 $ 4,667,944 $ 3,154,150
PROGRAM INCOME $ 4,556 $ - $ - $ -
REVOLVING LOAN PAYMENTS $ 5,032 $ - $ - $ -
DONATIONS $ 150 $ - $ - $ -
DEPARTMENT TOTAL $ 2,797,353 $ 3,901,254 $ 4,667,944 $ 3,154,150
Expenditure Summary by Category
Outside Services
73.3%
Equipment
Maintenance Salaries and
0.19% Benefits Wages
7% 20%
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
SALARIES AND WAGES $ 446,997 $ 847,064 $ 562,787 $ 609,568
BENEFITS $ 136,610 $ 255,199 $ 170,552 $ 219,707
SUPPLIES $ 11,017 $ 52,250 $ 33,550 $ -
EQUIPMENT MAINTENANCE $ 3,697 $ 5,050 $ 5,000 $ 6,149
UTILITIES $ 290 $ 3,500 $ 1,000 $ -
OUTSIDE SERVICES $ 2,312,815 $ 2,700,556 $ 2,565,411 $ 2,312,087
MISCELLANEOUS SERVICES $ 100,805 $ 30,996 $ 100,951 $ -
TRANSFERS $ - $ 6,639 $ 6,639 $ 6,639
DEPARTMENT TOTAL $ 3,012,231 $ 3,901,254 $ 3,445,890 $ 3,154,150
41
Expenditure Summary by Organization
CDBG HOME
Projects Projects
35% 27%
CDBG Rehab CDBG
Administration ESG
Administration
14% Projects
13%
3%
HOME CDBG Rehab
Administration Projects
3% 5%
ACCOUNT FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
FUND ORG SUMMARY ACTUAL ADOPTED ESTIMATED PROPOSED
Housing and Human Services
CDBG 4251 CDBG Admin $ 322,840 $ 500,908 $ 484,303 $ 421,284
HOME 4252 HOME Admin $ 69,245 $ 107,034 $ 103,480 $ 94,814
ESG 4253 ESG Admin $ 4,989 $ 4,989 $ - $ 4,980
CDBG 4254 CDBG Rehab Admin $ 197,341 $ 300,000 $ 209,609 $ 444,725
CDBG 4255 CDBG Projects $ 719,113 $ 1,553,631 $ 493,786 $ 1,090,412
HOME 4256 HOME Projects $ 277,920 $ 963,307 $ 963,307 $ 853,325
ESG 4257 ESG Projects $ 94,783 $ 94,799 $ 94,799 $ 94,610
CDBG 4258 CDBG Rehab Projects $ 1,540 $ 150,000 $ 15,000 $ 150,000
2011 4251 CDBG-R Administration $ - $ 5,639 $ - $ -
2011 4255 CDBG-R Projects $ 502,434 $ - $ 40,979 $ -
2021 4251 NSP1 Administration $ 1,672 $ 50,910 $ 152,035 $ -
2021 4255 NSP1 Projects $ 216,992 $ - $ 70,443 $ -
2031 4253 HPRPF Administration $ 35,074 $ 11,702 $ 28,716 $ -
2031 4257 HPRPF Projects $ 276,998 $ 73,275 $ 230,484 $ -
2032 4253 HPRPS Administration $ 593 $ 11,702 $ - $ -
2032 4257 HPRPS Projects $ 26,517 $ 73,358 $ 8,769 $ -
2033 4253 ESGS Administration $ 33,301 $ - $ 26,790 $ -
2033 4253 ESGS Projects $ 230,879 $ - $ 523,391 $ -
Total $ 3,012,231 $ 3,901,254 $ 3,445,890 $ 3,154,150
42
Strategic Goal 3
Cultivate an Environment
Associated Departments
Conducive to Strong, Successful
Economic Development to
Enhance and Diversify Irving’s
Economic Development
Economic Base
Irving Convention and
Visitors Bureau
Without a strong tax base, a city may struggle to achieve its goals, or
even support its own day-to-day operations. While Irving’s location
and resources are very attractive on their own, it is reasonable for
Irving to take proactive steps to make the city as appealing as
possible and to seek out and recruit those industries that will make
Irving successful for years to come. All of this requires that the city
develop and pursue a prudent economic development strategy. The
following strategies are associated with Strategic Goal 3. Strategies
that are in bold are key focus areas for FY 2011-12.
3.1 Promote Irving as a visitor destination
3.2 Leverage economic development incentives to
maximize retention and recruitment opportunities
3.3 Promote long-term revitalization and redevelopment
of targeted areas
3.4 Continue an aggressive retention program with Irving's
existing businesses
3.5 Continue an aggressive recruitment program to bring new,
targeted industry businesses to Irving
3.6 Support and provide growth opportunities for small businesses
3.7 Create an environment that will enhance retail
growth and expansion
3.8 Maintain a positive business environment
43
Revenue Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
GRANTS $ - $ 1,000,000 $ 975,000 $ 25,000
TAXES $ 88,405 $ 87,676 $ 94,309 $ 92,071
MISCELLANEOUS $ 44,691 $ 25,000 $ 26,000 $ 26,000
CHARGES FOR SERVICES $ - $ 74,855 $ 74,855 $ 88,370
TRANSFERS FROM OTHER FUNDS $ 9,080,552 $ 3,839,800 $ 5,919,622 $ 5,051,301
DEPARTMENT TOTAL $ 9,213,648 $ 5,027,331 $ 7,089,786 $ 5,282,742
Expenditure Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
SALARIES $ 706,060 $ 628,269 $ 728,509 $ 537,625
BENEFITS $ 183,055 $ 187,139 $ 353,485 $ 144,672
SUPPLIES $ 7,784 $ 15,007 $ 14,350 $ 1,450
EQUIPMENT MAINT. $ 295 $ 125 $ 125 $ 125
STRUCTURAL MAINT. $ 722 $ 2,000 $ 1,000 $ 1,000
UTILITY $ 7,404 $ 11,960 $ 8,360 $ 9,500
OUTSIDE SERVICES $ 2,218,313 $ 2,082,100 $ 1,853,500 $ 2,113,100
MISC. SERVICES $ 4,039,254 $ 4,036,787 $ 171,287 $ 314,432
TRANSFERS $ 70,000 $ 199 $ 199 $ 199
LAND $ - $ 1,250,000 $ 1,218,750 $ 31,250
Irving Convention and
BLDGS & STRUCT. $ 434,021 $ 500,000 $ - $ -
Real Estate Services
DEPARTMENT TOTAL $ 7,666,908 $ 8,713,586 $ 4,349,565 $ 3,153,353
Visitors Bureau—
44
Visitors Bureau—
Irving Convention and
Expenditure Summary by Organization
Real Estates Services
ACCOUNT FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
Fund ORG SUMMARY ACTUAL ADOPTED ESTIMATED PROPOSED
1020 2904 ED Operations $ 1,860,000 $ 1,839,800 $ 1,839,800 $ 1,839,800
1020 2905 Development Incentives $ 289,705 $ - $ - $ -
1020 2906 Development Projects $ 4,499,980 $ 5,974,000 $ 1,318,750 $ 537,500
2026 2941 Preservation and DT $ 91,018 $ 45,173 $ 84,316 $ 85,456
1001 2904 ED Operations $ 601,064 $ 682,271 $ 780,428 $ 402,583
1001 2950 Real Estate Services $ 325,140 $ 172,342 $ 326,271 $ 288,014
TOTAL $ 7,666,908 $ 8,713,586 $ 4,349,565 $ 3,153,353
Miscellaneous Services
10%
Land
1%
Outside Services
67% Salaries and Wages
17%
Benef its
5%
$4,500,000
$4,000,000
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$-
FY 2009-10 ACTUAL FY 2010-11 ADOPTED FY 2010-11 ESTIMATED FY 2011-12 PROPOSED
45
Revenue Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
TAXES $ 5,007,801 $ 4,997,554 $ 5,374,842 $ 5,248,035
MISCELLANEOUS $ 51,674 $ 20,500 $ 20,500 $ 9,000
TRANSFERS FROM OTHER FUNDS $ 809,656 $ 666,218 $ 666,218 $ -
DEPARTMENT TOTAL $ 5,869,131 $ 5,684,272 $ 6,061,560 $ 5,257,035
Expenditure Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
SALARIES AND WAGES $ 1,741,501 $ 1,858,942 $ 1,858,942 $ 1,693,621
BENEFITS $ 434,729 $ 498,361 $ 498,361 $ 346,861
SUPPLIES $ 87,174 $ 76,775 $ 73,125 $ 70,635
EQUIPMENT MAINT. $ 46,494 $ 49,500 $ 45,750 $ 45,000
UTILITY $ 38,117 $ 32,925 $ 38,095 $ 9,550
OUTSIDE SERVICES $ 970,653 $ 2,028,604 $ 2,105,854 $ 810,314
MISCELLANEOUS $ 1,368,289 $ 1,501,150 $ 1,509,210 $ 2,745,359
Irving Convention and Visitors
TRANSFER CHARGES $ 483,939 $ - $ - $ 175,860
EQUIPMENT $ 42,694 $ - $ - $ 12,500
DEPARTMENT TOTAL $ 5,213,590 $ 6,046,256 $ 6,129,336 $ 5,909,700
Bureau—General Fund
Salaries and
Miscellaneous Wages
48% 30%
Outside Benefits
Services 6%
14%
Supplies
Equipment 1%
Maintenance
0.8%
46
Bureau—General Fund
Irving Convention and Visitors
Expenditure Summary by Organization
ACCOUNT FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ORG SUMMARY ACTUAL ADOPTED ESTIMATED PROPOSED
3501 Administration $ 1,746,080 $ 1,504,950 $ 1,520,650 $ 1,479,084
3202 Sales $ 1,776,103 $ 1,829,432 $ 1,827,492 $ 1,380,313
3503 Communication $ 294,825 $ 327,425 $ 324,685 $ 348,998
3506 Marketing $ 1,396,587 $ 1,091,080 $ 1,163,140 $ 1,139,725
3507 Convention Center $ - $ 1,293,370 $ 1,293,370 $ 1,561,579
TOTAL $ 5,213,595 $ 6,046,256 $ 6,129,336 $ 5,909,700
Administration Sales
34% 32%
Marketing
26%
Communication
8%
$2,000,000
$1,800,000
$1,600,000
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$-
Administration Sales Communication Marketing Convention Center
FY 2009-10 ACTUAL FY 2010-11 ADOPTED FY 2010-11 ESTIMATED FY 2011-12 PROPOSED
47
There are two other funds within the Irving Convention and Visitors Bureau:
Reserve Fund:
This fund is reserved for pre-opening and marketing expenses for the Convention Center and
holds the Bureau’s commitment to the 2011 SuperBowl in the amount of $176,000. Additional
funds may be used for unbudgeted opportunities that arise during the fiscal year, to balance
the ICVB General Fund if necessary, and to fund unexpected contingencies.
Computer Replacement Fund:
This fund is reserved for the replacement of computers, printers, software systems and other
computer-related equipment for the Convention and Visitors Bureau.
Revenue Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
MISCELLANEOUS $ 4,364 $ 2,550 $ 2,550 $ 250
OTHER FUNDS TOTAL $ 4,364 $ 2,550 $ 2,550 $ 250
Irving Convention and Visitors
Expenditure Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
SALARIES AND BENEFITS $ 22,154 $ - $ - $ -
Bureau—General Fund
SUPPLIES $ 1,078 $ 12,000 $ 5,000 $ 16,300
UTILITY $ 298 $ - $ - $ -
OUTSIDE SERVICES $ 57,710 $ - $ - $ -
MISCELLANEOUS $ 10,000 $ - $ - $ -
TRANSFER CHARGES $ 815,950 $ 666,218 $ 666,218 $ -
EQUIPMENT $ - $ - $ - $ -
OTHER FUNDS TOTAL $ 907,191 $ 678,218 $ 671,218 $ 16,300
Expenditure Summary by Fund
ACCOUNT FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
FUND SUMMARY ACTUAL ADOPTED ESTIMATED PROPOSED
2202 Reserve $ 147,000 $ 666,218 $ 666,218 $ -
2203 Computer Replacement $ 1,078 $ 12,000 $ 5,000 $ 16,300
2204 Building $ 759,113 $ - $ - $ -
TOTAL $ 907,191 $ 678,218 $ 671,218 $ 16,300
48
Strategic Goal 4
Set the Standard for a Safe and
Associated Departments
Secure City
Nobody wants to live in a community or own property in an area that is
Police not safe. Therefore, it is of the utmost importance that the residents of
Irving feel that their neighborhoods are free from crime, protected from
Fire fires as well as other disasters, and that help will arrive quickly in an
emergency. The following strategies are associated with Strategic
Goal 4. Strategies that are in bold are key focus areas for FY 2011-
Municipal Court 12.
Animal Services 4.1 Decrease crime and disorder through proactive approaches
4.2 Build effective community partnerships
4.3 Reduce crime and increase quality of life in multifamily
communities and surrounding areas
4.4 Improve motorist safety
4.5 Increase operational efficiency
4.6 Enhance animal services to promote resident safety and ensure
that animals are provided a safe and healthy environment
4.7 Enforce Municipal Court orders
4.8 Maximize workflow efficiency and enhance customer experience
through training and technology
4.9 Implement initiatives to prevent fire and EMS incidents
4.10 Enhance delivery of effective emergency services
49
Revenue Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
FRANCHISE FEES $ - $ 240,000 $ 240,000 $ 231,740
FEES AND PERMITS $ 478,000 $ 607,500 $ 556,750 $ 606,250
FINES AND OTHER CHARGES $ 35,000 $ 40,000 $ 1,000 $ -
COST REIMBURSEMENTS $ 1,169,490 $ 1,183,475 $ 1,198,475 $ 1,287,471
SALE OF GOODS $ 70,500 $ 66,000 $ 41,000 $ 66,000
MISCELLANEOUS REVENUE $ 40,000 $ 40,000 $ 40,000 $ 139,000
DEPARTMENT TOTAL $ 1,792,990 $ 2,176,975 $ 2,077,225 $ 2,330,461
Expenditure Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
SALARIES AND WAGES $ 35,541,699 $ 33,601,006 $ 33,938,095 $ 33,789,660
BENEFITS $ 9,947,521 $ 10,965,812 $ 10,299,287 $ 9,621,790
SUPPLIES $ 1,277,062 $ 1,152,316 $ 1,189,573 $ 776,679
EQUIPMENT MAINTENANCE $ 1,923,657 $ 2,162,905 $ 1,942,361 $ 2,711,538
UTILITIES $ 35,217 $ 35,600 $ 30,500 $ 26,740
OUTSIDE SERVICES $ 627,573 $ 623,564 $ 590,221 $ 679,764
MISCELLANEOUS SERVICES $ 403,250 $ 458,883 $ 398,599 $ 406,398
TRANSFERS $ 190,506 $ 33,350 $ 33,350 $ 64,446
CAPITAL $ 39,601 $ 14,500 $ - $ 25,000
DEPARTMENT TOTAL $ 49,986,086 $ 49,047,936 $ 48,421,987 $ 48,102,015
Animal Services
Transfers Capital Outside
Services
Miscellaneous 0.13% 0.05%
Services 1%
3%
Equipment
Maintenance SalariesandWages
3% 70%
Benefits
20%
Supplies
Police
2%
50
Animal Services
Police
Expenditure Summary by Organization
ACCOUNT FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ORG SUMMARY ACTUAL ADOPTED ESTIMATED PROPOSED
0421 Field Operations $ 25,884,493 $ 24,249,360 $ 24,565,628 $ 24,988,841
0441 Admin Services $ 9,958,770 $ 10,186,430 $ 10,492,613 $ 10,577,174
0461 Investigative Svcs $ 12,777,297 $ 12,985,550 $ 11,669,774 $ 10,919,769
0481 Staff $ 1,180,633 $ 1,346,576 $ 1,435,676 $ 1,325,523
0491 Emergency Management $ 184,893 $ 280,020 $ 258,296 $ 290,708
TOTAL $ 49,986,086 $ 49,047,936 $ 48,421,987 $ 48,102,015
Emergency
Management
1%
Staff
3% Field Operations
Investigative 52%
Svcs.
24% Admin.
Services
21%
$30,000,000
$25,000,000
$20,000,000
$15,000,000
$10,000,000
$5,000,000
$-
Field Admin Investigative Staff Emergency
Operations Services Svcs Management
2009-10 Actual 2010-11 Adopted 2010-11 Estimated 2011-12 Proposed
51
Revenue Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
FRANCHISE FEES $ 1,000 $ 1,000 $ 1,000 $ 1,000
FEES AND PERMITS $ 3,951,474 $ 4,425,000 $ 4,025,000 $ 4,205,000
DEPARTMENT TOTAL $ 3,952,474 $ 4,426,000 $ 4,026,000 $ 4,206,000
Expenditure Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
SALARIES AND WAGES $ 24,785,082 $ 22,287,641 $ 23,563,592 $ 23,330,816
BENEFITS $ 6,841,531 $ 7,338,268 $ 7,636,884 $ 7,573,697
SUPPLIES $ 820,521 $ 919,331 $ 719,806 $ 595,530
STRUCTURAL MAINTENANCE $ - $ - $ - $ -
EQUIPMENT MAINTENANCE $ 797,924 $ 785,388 $ 788,360 $ 958,727
UTILITIES $ 1,488 $ 11,660 $ 11,442 $ 8,660
OUTSIDE SERVICES $ 470,205 $ 633,210 $ 602,874 $ 568,764
MISCELLANEOUS SERVICES $ 281,794 $ 392,954 $ 357,728 $ 232,938
TRANSFERS $ - $ 277,950 $ - $ 277,950
EQUIPMENT $ 91,490 $ - $ - $ -
DEPARTMENT TOTAL $ 34,090,035 $ 32,646,402 $ 33,680,687 $ 33,547,082
Outside
Animal Services
Services
2%
Transfers
Equipment 1%
Maintenance Salaries and Wages
3% 69%
Benefits
Supplies 22%
2%
Utilities
0.03%
Fire
52
Animal Services
Fire
Expenditure Summary by Organization
Communications
6%
Fire Prevention
4%
Administration
5%
Operations
EMS 66%
19%
ACCOUNT FY 2008-09 FY 2009-10 FY 2009-10 FY 2010-11
ORG SUMMARY ACTUAL ADOPTED ESTIMATED ADOPTED
0512 Administration $ 1,973,818 $ 1,705,007 $ 1,628,034 $ 1,675,636
0532 Fire Prevention $ 1,568,853 $ 1,613,671 $ 1,284,832 $ 1,532,506
0542 Communications $ 1,755,956 $ 1,815,359 $ 1,996,336 $ 1,888,245
0552 Operations $ 22,747,269 $ 21,162,813 $ 22,002,548 $ 22,182,795
0582 EMS $ 6,294,778 $ 6,349,553 $ 6,768,936 $ 6,267,900
TOTAL $ 34,340,674 $ 32,646,402 $ 33,680,687 $ 33,547,082
$25,000,000
$20,000,000
$15,000,000
$10,000,000
$5,000,000
$-
Administration Fire Prevention Communications Operations EMS
2009-10 Actual 2010-11 Adopted 2010-11 Estimated 2011-12 Proposed
53
Revenue Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
FINES AND OTHER CHARGES $ 7,922,000 $ 8,826,300 $ 8,324,800 $ 8,370,300
MISCELLANEOUS REVENUE $ 400 $ 400 $ 400 $ 400
DEPARTMENT TOTAL $ 7,922,400 $ 8,826,700 $ 8,325,200 $ 8,370,700
Expenditure Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
SALARIES AND WAGES $ 1,951,603 $ 2,022,935 $ 1,932,658 $ 1,590,502
BENEFITS $ 600,043 $ 753,406 $ 640,939 $ 670,634
SUPPLIES $ 43,787 $ 53,892 $ 45,990 $ 56,124
EQUIPMENT MAINTENANCE $ 23,451 $ 32,779 $ 25,800 $ 28,500
MISCELLANEOUS SERVICES $ 150 $ 3,015 $ 280 $ 2,395
DEPARTMENT TOTAL $ 2,619,034 $ 2,866,027 $ 2,645,667 $ 2,348,155
Equipment Salaries and Wages
Maintenance 68%
Animal Services
1% Benefits
Municipal Court
29%
Supplies
2%
54
Animal Services
Municipal Court
Expenditure Summary by Organization
d inistra n
A m tio
9 %
icia
Jud l
C urtS rvice
o e s 3
1%
3
2%
a nt/C m lia
Wrra o p nce
1
3%
usto e
C mr
e
S rvice
4
2%
ACCOUNT FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ORG SUMMARY ACTUAL ADOPTED ESTIMATED PROPOSED
1305 Administration $ 201,415 $ 216,578 $ 204,988 $ 206,954
1310 Judicial $ 294,982 $ 297,021 $ 367,833 $ 301,843
1320 Customer Service $ 591,590 $ 613,754 $ 532,196 $ 570,881
1330 Warrant/Compliance $ 771,504 $ 953,876 $ 835,159 $ 725,834
1340 Teen Court $ 209,582 $ 210,071 $ 216,164 $ -
1350 Court Services $ 549,961 $ 574,727 $ 489,327 $ 542,643
TOTAL $ 2,619,034 $ 2,866,027 $ 2,645,667 $ 2,348,155
1 0 ,0 0
$ ,0 0 0
90 0
$ 0 ,0 0
80 0
$ 0 ,0 0
70 0
$ 0 ,0 0
60 0
$ 0 ,0 0
50 0
$ 0 ,0 0
40 0
$ 0 ,0 0
30 0
$ 0 ,0 0
20 0
$ 0 ,0 0
10 0
$ 0 ,0 0
$-
d inistra n
A m tio icia
Jud l C m rS rviceWrra o p nce Te C urt
usto e e a nt/C m lia en o o e s
C urtS rvice
0 9 0 ctu l
2 0 -1 A a 00 1 dp d
2 1 -1 A o te 00 1 s a d
2 1 -1 Etimte 0 1 2 ro o e
2 1 -1 P p s d
55
Revenue Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
FEES AND PERMITS $ 109,456 $ 155,100 $ 161,300 $ 153,750
DEPARTMENT TOTAL $ 109,456 $ 155,100 $ 161,300 $ 153,750
Expenditure Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
SALARIES AND WAGES $ 769,824 $ 806,714 $ 827,195 $ 802,392
BENEFITS $ 230,841 $ 243,646 $ 249,400 $ 247,246
SUPPLIES $ 124,400 $ 261,700 $ 242,400 $ 197,185
EQUIPMENT MAINTENANCE $ 51,456 $ 61,330 $ 55,355 $ 58,330
UTILITIES $ - $ 7,000 $ - $ -
OUTSIDE SERVICES $ 70,173 $ 95,994 $ 92,605 $ 81,427
MISCELLANEOUS SERVICES $ 7,381 $ 7,297 $ 6,846 $ 6,767
TRANSFERS $ - $ - $ - $ -
EQUIPMENT $ 3,641 $ 15,000 $ - $ -
DEPARTMENT TOTAL $ 1,257,716 $ 1,498,681 $ 1,473,801 $ 1,393,347
Outside Miscellaneous
Equipment
Services Services
Maintenance
6% 0.49%
4%
Animal Services
Supplies
14% Salaries and
Wages
Benefits
58%
18%
56
Animal Services
Expenditure Summary by Organization
Veterinarian
Clinic
21%
Administration
25%
Shelter
Operations Field
20% Operations
34%
ACCOUNT FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ORG SUMMARY ACTUAL ADOPTED ESTIMATED PROPOSED
1751 Administration $1,257,716 $ 465,700 $ 453,012 $ 347,737
1752 Field Operations $ - $ 446,844 $ 443,948 $ 473,512
1753 Shelter Operations $ - $ 267,018 $ 262,366 $ 278,923
1754 Veterinarian Clinic $ - $ 319,119 $ 314,474 $ 293,175
TOTAL $1,257,716 $1,498,681 $ 1,473,801 $ 1,393,347
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$-
Administration Field Operations Shelter Operations Veterinarian Clinic
2009-10 Actual 2010-11 Adopted 2010-11 Estimated 2011-12 Proposed
57
58
Strategic Goal 6
Promote Effective
Associated Departments
Communication Among All
Members of the Community
Corporate
Communications Through better utilization of technological opportunities and
increasing the frequency of communication, the city will promote
effective communication with both citizens and city employees.
Partnerships with other organizations will also be developed to
increase communication with citizens. The following strategies
are associated with Strategic Goal 6.
6.1 Communicate key city strategies and messages to
residents and stakeholders
6.2 Expand the use of technology to effectively communicate
with the community
6.3 Enhance communication with city employees
6.4 Strengthen media relations
6.5 Enhance communications with neighborhood associations
Revenue Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
FRANCHISE FEES $ 2,116,986 $ 2,465,000 $ 2,238,936 $ 2,280,500
DEPARTMENT TOTAL $ 2,116,986 $ 2,465,000 $ 2,238,936 $ 2,280,500
Expenditure Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
SALARIES AND WAGES $ 1,667,912 $ 1,537,428 $ 980,513 $ 1,121,456
BENEFITS $ 442,532 $ 415,386 $ 338,925 $ 349,597
SUPPLIES $ 345,367 $ 329,400 $ 312,482 $ 312,600
STRUCTURE MAINTENANCE $ - $ - $ - $ -
EQUIPMENT MAINT. $ 51,580 $ 55,441 $ 45,817 $ 45,817
UTILITIES $ 34,803 $ 38,000 $ 36,000 $ 38,000
OUTSIDE SERVICES $ 234,551 $ 266,800 $ 165,350 $ 144,300
MISC. $ 3,156 $ 6,925 $ 2,675 $ 4,225
TRANSFERS $ - $ - $ - $ -
CAPITAL $ 203,739 $ 185,000 $ 185,000 $ -
DEPARTMENT TOTAL $ 2,983,640 $ 2,834,380 $ 2,066,762 $ 2,015,995
Outside Services
Utility
7%
Communications
Equipment 2%
Maintenance
2%
Supplies
16% Salaries and
Wages
Benefits 56%
17%
Corporate
60
Communications
Corporate
Expenditure Summary by Organization
ACCOUNT FY 2009-10 FY 2009-10 FY 2010-11 FY 2011-12
ORG SUMMARY ACTUAL ADOPTED ESTIMATED PROPOSED
2422 Administration $ 1,102,452 $ 838,328 $ 774,842 $ 752,173
2442 Cable Services $ 1,588,462 $ 1,688,029 $ 1,291,921 $ 1,263,822
2452 Print Shop and Mail Room $ 292,727 $ 308,024 $ - $ -
TOTAL $ 2,983,640 $ 2,834,380 $ 2,066,762 $ 2,015,995
Print Shop and
Mail Room
0%
Cable Services Administration
63% 37%
$1,800,000
$1,600,000
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$-
Administration Cable Services Print Shop and Mail
Room
2009-10 Actual 2010-11 Adopted 2010-11 Estimated 2011-12 Proposed
61
62
Strategic Goal 7
Promote Excellence in Irving’s
Associated Departments
Cultural, Recreational, and
Educational Environment
Parks and Recreation
The City of Irving will continue to develop the excellent variety of
Library programs that enhance the quality of life for its residents and visitors.
Working with community partners, the city will help provide excellent
Irving Arts Center opportunities to enjoy life-enhancing activities. These civic institutions
will draw residents and visitors by establishing Irving as a leading city for
Museum cultural, recreational, and educational activities. The following strategies
are associated with Strategic Goal 7. Strategies that are in bold are key
focus areas for FY 2011-12.
7.1 Create innovative recreational, educational and cultural
programs
7.2 Implement the comprehensive library master plan
7.3 Address the multiple needs of aging and disabled population
7.4 Plan, design and implement park and trail improvements
7.5 Explore design alternatives for development of a City Historical
Museum
63
Revenue Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
RENTAL FACILITIES/GOLF COURSE $ 538,299 $ 623,449 $ 594,439 $ 662,349
DEPARTMENT TOTAL $ 538,299 $ 623,449 $ 594,439 $ 662,349
Expenditure Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
SALARIES AND WAGES $ 7,642,716 $ 7,441,026 $ 7,044,111 $ 7,010,748
BENEFITS $ 2,029,544 $ 2,318,588 $ 2,318,588 $ 2,191,324
SUPPLIES $ 555,851 $ 595,212 $ 541,712 $ 543,584
STRUCTURE MAINTENANCE $ 295,931 $ 309,500 $ 254,000 $ 264,000
EQUIPMENT MAINTENANCE $ 500,799 $ 585,522 $ 420,522 $ 662,550
UTILITY $ 2,377 $ 3,200 $ 3,200 $ 2,400
OUTSIDE SERVICES $ 827,503 $ 835,449 $ 682,449 $ 658,777
MISCELLANEOUS $ 316,859 $ 323,080 $ 312,080 $ 144,170
TRANSFERS $ - $ - $ - $ -
CAPITAL $ 159,816 $ - $ - $ -
DEPARTMENT TOTAL $ 12,331,397 $ 12,411,577 $ 11,576,662 $ 11,477,553
Heritage and Museum
Parks and Recreation
Equipment Outside Services Miscellaneous
Maintenance 6% Services
5% 1%
Structure
Maintenance
2%
Supplies
5%
Benefits Salaries and
19% Wages
62%
64
Heritage and Museum
Parks and Recreation
Expenditure Summary by Organization
ACCOUNT FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ORG SUMMARY ACTUAL ADOPTED ESTIMATED PROPOSED
0712 Marketing/Business Svcs $ 843,400 $ 821,628 $ 786,364 $ 646,339
0722 Youth Services $ 364,297 $ 383,493 $ 383,193 $ 399,094
0751 Parks and Athletics $ 6,565,517 $ 6,564,152 $ 5,978,950 $ 6,099,896
0752 Aquatics $ 1,286,600 $ 1,289,638 $ 1,150,033 $ 1,131,861
0762 Vector Control $ 44,976 $ 30,962 $ 30,462 $ 40,318
0782 Recreation $ 3,226,606 $ 3,321,705 $ 3,247,661 $ 3,160,046
TOTAL $ 12,331,397 $ 12,411,577 $ 11,576,662 $ 11,477,553
Youth Services
3.51% Parks and Athletics
52.73%
Marketing/Business
Services 3%
Aquatics
9.95%
Recreation Vector Control
27.77% 0.35%
$8,000,000
$7,000,000
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$-
2009-10 Actual 2010-11 Adopted 2010-11 Estimated 2011-12 Proposed
65
Revenue Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
FINES AND OTHER CHARGES $ 53,335 $ 51,000 $ 49,000 $ 213,500
SALE OF GOODS $ 39,503 $ 40,000 $ 37,000 $ 39,000
MISCELLANEOUS $ 148,080 $ 152,000 $ 152,000 $ 152,000
DEPARTMENT TOTAL $ 240,919 $ 243,000 $ 238,000 $ 404,500
Expenditure Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
SALARIES AND WAGES $ 3,995,743 $ 3,945,927 $ 3,812,431 $ 3,865,937
BENEFITS $ 953,351 $ 1,093,285 $ 1,083,377 $ 1,041,773
SUPPLIES $ 681,827 $ 700,794 $ 624,700 $ 643,893
MAINTENANCE $ 34,821 $ 26,622 $ 26,097 $ 27,097
UTILITY $ 15,073 $ - $ - $ 1,000
Heritage and Museum
OUTSIDE SERVICES $ 580,518 $ 443,292 $ 405,203 $ 355,778
MISCELLANEOUS $ 52,891 $ 54,837 $ 53,010 $ 50,043
DEPARTMENT TOTAL $ 6,314,224 $ 6,264,757 $ 6,004,818 $ 5,985,521
Library Services
Salaries and
Wages
65%
Benefits
Supplies 17%
11%
Miscellaneous
1% Utility
0% Equipment
Outside Services Maintenance
6% 0%
66
Heritage and Museum
Library Services
Expenditure Summary by Organization
ACCOUNT FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ORG SUMMARY ACTUAL ADOPTED ESTIMATED PROPOSED
1410 Administration $ 363,031 $ 246,357 $ 231,142 $ 495,809
1420 Adult Services $ 1,327,478 $ 1,373,764 $ 1,333,098 $ 1,216,035
1430 Children's Services $ 510,409 $ 535,561 $ 531,316 $ 502,831
1435 Bookmobile $ 138,472 $ 166,860 $ 165,617 $ 117,541
1440 Circulation $ 624,088 $ 661,156 $ 613,970 $ 667,509
1450 Technical Services $ 1,526,012 $ 1,552,237 $ 1,494,366 $ 1,424,848
1460 East Branch $ 186,540 $ 284,883 $ 271,300 $ 307,589
1475 Valley Ranch Branch $ 687,931 $ 709,733 $ 707,205 $ 716,818
1480 West Branch $ 575,056 $ 504,700 $ 487,564 $ 536,541
1485 Southwest Branch $ 375,207 $ 229,506 $ 169,241 $ -
TOTAL $ 6,314,224 $ 6,264,757 $ 6,004,818 $ 5,985,521
West Branch Administration
9% 8%
Valley Ranch Branch
12%
East Branch Adult Services
5% 20%
Technical Services
24%
Children's Services
9%
Bookmobile
Circulation
2%
11%
$1,600,000
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$-
FY 2009-10 ACTUAL FY 2010-11 ADOPTED FY 2010-11 ESTIMATED FY 2011-12 PROPOSED
67
Revenue Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATE PROPOSED
TAXES $ 1,317,859 $ 1,315,157 $ 1,337,971 $ 1,381,074
CHARGES FOR SERVICES $ 451,313 $ 428,289 $ 428,289 $ 455,743
GRANTS $ 2,750 $ - $ 2,750 $ 2,750
MISCELLANEOUS $ 95,911 $ 30,660 $ 30,164 $ 109,629
TRANSFERS FROM OTHER FUNDS $ 2,163,118 $ 1,844,283 $ 1,969,283 $ 1,722,380
DEPARTMENT TOTAL $ 4,030,952 $ 3,618,389 $ 3,768,457 $ 3,671,576
Expenditure Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATE PROPOSED
SALARIES AND WAGES $ 1,385,343 $ 1,332,931 $ 1,332,931 $ 1,178,344
BENEFITS $ 390,152 $ 408,055 $ 408,055 $ 305,533
SUPPLIES $ 150,282 $ 142,039 $ 153,765 $ 99,590
STRUCTURE MAINT. $ 58,478 $ 84,925 $ 149,123 $ 86,525
EQUIPMENT MAINT. $ 24,599 $ 42,927 $ 43,102 $ 43,557
UTILITY $ 253,677 $ 287,601 $ 290,422 $ 285,985
Heritage and Museum
OUTSIDE SERVICES $ 1,120,905 $ 812,920 $ 1,078,485 $ 843,180
MISC. SERVICES $ 628,248 $ 595,979 $ 667,871 $ 574,539
TRANSFERS $ 194,980 $ 2,116 $ 97,116 $ -
LAND $ - $ - $ - $ -
BUILDINGS AND STRUCTURES $ 122,570 $ 22,200 $ 22,200 $ -
Irving Arts Center
EQUIPMENT $ 97,448 $ 65,000 $ 75,942 $ -
DEPARTMENT TOTAL $ 4,426,683 $ 3,796,693 $ 4,319,012 $ 3,417,253
Miscellaneous
Services
17% Salaries and Wages
34%
Outside Services
25%
Utility Benefits
8% 9%
Supplies
Equipment Structural 3%
Maintenance Maintenance
1% 3%
68
Heritage and Museum
Irving Arts Center
Expenditure Summary by Organization
ACCOUNT FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
FUND ORG SUMMARY ACTUAL ADOPTED ESTIMATE PROPOSED
2310 25020 Administration $ 1,231,108 $ 1,125,288 $ 1,241,686 $ 834,793
2310 25021 Maintenance $ 442,417 $ 391,930 $ 486,070 $ 370,629
2310 25022 Security $ 185,908 $ 190,414 $ 190,514 $ 184,775
2310 25030 Marketing $ 128,453 $ 36,050 $ 55,242 $ 73,650
2310 25031 Advertising $ 203,958 $ 200,000 $ 258,655 $ 183,482
2310 25032 Publications $ 48,208 $ 38,453 $ 45,789 $ 40,453
2310 25033 Posters $ 12,844 $ 13,000 $ 13,354 $ 11,000
2310 25040 Gallery $ 104,935 $ 106,756 $ 106,756 $ 106,527
2310 25041 Exhibits $ 279,080 $ 96,950 $ 241,200 $ 103,425
2310 25042 Sculpture Garden $ 38,526 $ 39,316 $ 41,045 $ 33,310
2310 25050 Operations $ 649,485 $ 591,368 $ 594,745 $ 535,657
2310 25051 Shop $ 11,152 $ 22,256 $ 22,967 $ 11,300
2310 25052 Carpenter $ 150,369 $ 152,946 $ 151,123 $ 124,217
2310 25053 Dupree $ 56,597 $ 52,930 $ 54,350 $ 39,254
2310 25060 House $ 51,592 $ 95,583 $ 95,583 $ 91,342
2310 25061 Box Office $ 122,469 $ 146,403 $ 146,403 $ 147,489
2310 25070 Outreach $ 9,359 $ 13,250 $ 13,250 $ 7,000
2310 25071 Kids Art $ 102,658 $ 20,000 $ 20,000 $ 96,750
2310 25072 Grants $ 422,700 $ 388,000 $ 458,980 $ 400,000
2310 25073 Projects $ 55,886 $ 75,800 $ 81,300 $ 22,200
2320 25020 Administration $ 118,979 $ - $ - $ -
TOTAL $ 4,426,683 $ 3,796,693 $ 4,319,012 $ 3,417,253
Outreach Kids Art
0.20% 2.83%
Box Office
4.32%
House
2.67%
Grants Administration
11.71% 31.36%
Dupree
1.15%
Maintenance
Carpenter 10.85%
3.63%
Operations
Shop 15.68% Advertising
0.33% 5.37%
Projects Security
Sculpture Garden 4.89%
0.97% 0.65%
Gallery Publications
Exhibits Posters 1.18%
3.03% 3.12% 0.32%
69
Revenue Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
TAXES $ 221,012 $ 219,191 $ 235,739 $ 230,177
MISCELLANEOUS $ 12,187 $ 37,300 $ 14,400 $ 14,400
DEPARTMENT TOTAL $ 233,200 $ 256,491 $ 250,139 $ 244,577
Expenditure Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
SALARIES AND WAGES $ 157,363 $ 156,388 $ 156,388 $ 58,466
BENEFITS $ 33,424 $ 34,985 $ 34,985 $ 42,668
SUPPLIES $ 4,615 $ 6,000 $ 6,000 $ 3,850
STRUCTURE MAINTENANCE $ 1,239 $ 1,500 $ 1,500 $ 1,500
EQUIPMENT MAINTENANCE $ - $ 750 $ 750 $ -
UTILITY $ 1,298 $ 4,950 $ 2,200 $ 1,450
OUTSIDE SERVICES $ 12,995 $ 22,000 $ 21,500 $ 19,000
MISCELLANEOUS $ 19,229 $ 15,375 $ 15,200 $ 11,500
Heritage and Museum
TRANSFERS $ - $ 398 $ 398 $ 398
BUILDINGS AND STRUCTURES $ - $ 2,500 $ 2,500 $ 152,500
DEPARTMENT TOTAL $ 230,163 $ 244,846 $ 241,421 $ 291,332
MISCELLANEOUS
UTILITY OUTSIDE 8%
1% SERVICES
14%
STRUCTURE
SALARIES AND
MAINTENANCE
WAGES
1.1%
BENEFITS 42%
31%
SUPPLIES
3%
70
Heritage and Museum
Expenditure Summary by Organization
ACCOUNT FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
FUND ORG SUMMARY ACTUAL ADOPTED ESTIMATED PROPOSED
2065 2645 Administration $ 49,270 $ 57,930 $ 57,430 $ 201,459
2065 2647 Archives $ 179,794 $ 182,166 $ 181,991 $ 88,523
2073 2645 Administration $ 1,000 $ 500 $ 500 $ 1,000
2073 2646 Heritage Museum $ 99 $ 4,250 $ 1,500 $ 350
TOTAL $ 230,163 $ 244,846 $ 241,421 $ 291,332
Heritage
Heritage Museum
Admin 0%
0.3%
Archives
31% Museum
Admin
48%
71
72
Strategic Goal 8
Set the Standard for
Associated Departments
Sound Governance, Fiscal
Management, and
City Council
Sustainability
City Secretary’s Office
Just as every individual resident must manage his or her own budget, so
City Manager’s Office must the city carefully manage its own resources. The city prioritizes
budget items in order to provide services that match the priorities
Financial Services determined by the City Council and reflected in the city’s strategic goals.
This way, no matter the current financial conditions, the city makes sure
its budget is aligned with its residents’ needs and is providing the
Strategic Services outcomes they desire. The following strategies are associated with
Strategic Goal 8. Strategies that are in bold font are key focus areas for
Non-Departmental FY 2011-12.
Performance Office 8.1 Institute a holistic customer service philosophy throughout
the organization
City Attorney’s Office 8.2 Develop partnerships and relationships with other cities and
government entities
8.3 Implement programs to recruit and retain a qualified and diverse
workforce
8.4 Provide learning opportunities to maximize employee development
and leadership
8.5 Implement leading-edge practices for achieving quality and
performance excellence
8.6 Improve staff efficiencies through technology
8.7 Protect the city's financial integrity and credit worthiness
8.8 Implement programs to reduce organizational risks
8.9 implement employee benefits and services that promote financial
security and control cost
8.10 Advance the city’s legislative interests
8.11 Enhance strategic management and promote efficiencies
throughout Fleet Services
8.12 Enhance the quality of decision making with legal representation
and Support
8.13 Coordinate, publish and record municipal legislation
8.14 Promote transparent open government
8.15 Promote department participation in executing Council-driven
progress
8.16 Manage records retention and destruction
73
Expenditure Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
SALARIES AND WAGES $ 50,400 $ 50,400 $ 50,400 $ 50,400
BENEFITS $ 3,521 $ 5,472 $ 5,472 $ 5,700
SUPPLIES $ 11,176 $ 11,700 $ 9,000 $ 11,300
EQUIPMENT MAINTENANCE $ - $ 200 $ 200 $ 200
UTILITY $ - $ 3,500 $ 2,000 $ 3,500
OUTSIDE SERVICES $ 7,148 $ 5,000 $ 5,000 $ 5,000
MISCELLANEOUS $ 92,976 $ 125,360 $ 85,910 $ 120,454
DEPARTMENT TOTAL $ 165,220 $ 201,632 $ 157,982 $ 196,554
Transfers
0.00%
Salaries and Wages
25.64%
Miscellaneous Benefits
61.28% 2.90%
Supplies
5.75%
Equipment
Maintenance
City Attorney’s Office
0.10%
Outside Services Utility
2.54% 1.78%
Mayor and Council
$140,000
$120,000
$100,000
$80,000
$60,000
$40,000
$20,000
$-
SALARIES AND BENEFITS SUPPLIES EQUIPMENT UTILITY OUTSIDE MISCELLANEOUS
WAGES MAINTENANCE SERVICES
2009-10 Actual 2010-11 Adopted 2010-11 Estimated 2011-12 Proposed
City Attorney’s Office
City Secretary’s Office
Revenue Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
FEES AND PERMITS $ 3,090 $ 1,000 $ 1,320 $ 2,000
SALE OF GOODS SOLD $ - $ - $ - $ -
DEPARTMENT TOTAL $ 3,090 $ 1,000 $ 1,320 $ 2,000
Expenditure Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
SALARIES AND WAGES $ 548,101 $ 534,374 $ 437,173 $ 436,802
BENEFITS $ 149,141 $ 172,361 $ 172,361 $ 161,832
SUPPLIES $ 13,245 $ 20,700 $ 16,524 $ 17,950
EQUIPMENT MAINTENANCE $ 388 $ 1,350 $ 850 $ 1,350
OUTSIDE SERVICES $ 105,930 $ 144,631 $ 84,775 $ 118,775
MISCELLANEOUS $ 83,068 $ 107,930 $ 57,030 $ 106,825
DEPARTMENT TOTAL $ 899,872 $ 981,346 $ 768,713 $ 843,534
Transfers
0.0% Capital
0.0%
Miscellaneous
12.7% Salaries and Wages
Outside Services
14.1% 51.8%
Equipment Maintenance
0.2%
Utility Benefits
0.0% 19.2%
Supplies
2.1%
75
Expenditure Summary by Organization
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
0201 Administration $ 595,879 $ 616,335 $ 472,806 $ 544,203
0210 Records Management $ 303,993 $ 365,011 $ 295,906 $ 299,331
TOTAL $ 899,872 $ 981,346 $ 768,713 $ 843,534
Records
Management
35% Administration
65%
City Secretary’s Office
City Attorney’s Office
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$-
Administration Records Management
2009-10 Actual 2010-11 Adopted 2010-11 Estimated 2011-12 Proposed
76
City Attorney’s Office
City Manager’s Office
Expenditure Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
SALARIES AND WAGES $ 589,771 $ 512,605 $ 573,383 $ 384,475
BENEFITS $ 173,117 $ 181,991 $ 181,991 $ 132,711
SUPPLIES $ 16,773 $ 18,100 $ 11,300 $ 13,900
EQUIPMENT MAINTENANCE $ - $ 50 $ 50 $ 25
UTILITY $ - $ 700 $ 700 $ -
OUTSIDE SERVICES $ 17,503 $ 15,700 $ 14,700 $ 14,700
MISCELLANEOUS $ 22,849 $ 26,750 $ 26,750 $ 23,450
TRANSFERS $ - $ - $ - $ -
DEPARTMENT TOTAL $ 820,013 $ 755,896 $ 808,874 $ 569,261
Miscellaneous
4.1%
Outside Services
2.6% Transfers
Equipment Maint. Utility 0.0%
0.0% 0.0% Capital
0.0%
Supplies
2.4%
Benefits
Salaries and Wages
23.3%
67.5%
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$-
SALARIES BENEFITS SUPPLIES EQUIPMENT UTILITY OUTSIDE MISC. TRANSFERS
AND MAIN. SERVICES
WAGES
2009-10 Actual 2010-11 Adopted 2010-11 Estimated 2011-12 Proposed
77
Revenue Summary by Category—General Fund
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
FEES AND PERMITS $ 43,500 $ 37,000 $ 39,500 $ 44,500
COST REIMBURSEMENTS $ 5,455 $ 15,500 $ 9,000 $ 10,000
SALE OF GOODS $ - $ - $ - $ -
TRANSFERS FROM OTHER FUNDS $ 657,239 $ - $ - $ -
DEPARTMENT TOTAL $ 706,194 $ 52,500 $ 48,500 $ 54,500
Expenditure Summary by Category—General Fund
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
SALARIES AND WAGES $ 1,914,854 $ 1,864,113 $ 1,614,808 $ 1,461,621
BENEFITS $ 600,599 $ 655,234 $ 538,532 $ 531,759
SUPPLIES $ 36,377 $ 65,750 $ 52,900 $ 32,000
EQUIPMENT MAINTENANCE $ 1,774 $ 2,906 $ 2,381 $ 2,406
OUTSIDE SERVICES $ 570,058 $ 581,719 $ 596,179 $ 596,782
MISCELLANEOUS $ 55,937 $ 79,840 $ 68,827 $ 8,150
DEPARTMENT TOTAL $ 3,179,600 $ 3,249,562 $ 2,873,627 $ 2,632,718
City Attorney’s Office
Equipment
Financial Services
Maintenance
0.1% Outside Services
23% Salaries and
Wages
Supplies Benefits 56%
1% 20%
78
City Attorney’s Office
Financial Services
Expenditure Summary by Organization—General Fund
ACCOUNT FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ORG SUMMARY ACTUAL ADOPTED ESTIMATED PROPOSED
0801 Accounting $ 1,082,416 $ 1,090,743 $ 930,654 $ 858,265
0802 Budget and Compensation $ 505,780 $ 476,225 $ 194,038 $ -
0803 Revenue and Debt $ 118,782 $ 676,139 $ 679,601 $ 692,171
0805 Administration $ 200,732 $ 217,154 $ 276,317 $ 272,478
0811 Tax Administration $ 609,411 $ 0 $ - $ -
0814 Collections $ 20,067 $ 92,392 $ 93,325 $ 93,256
0821 Purchasing $ 13 $ - $ - $ -
0870 Benefits $ - $ 454,315 $ 455,599 $ 474,881
0871 Risk $ 642,398 $ 242,594 $ 244,094 $ 241,667
TOTAL $ 3,179,600 $ 3,249,562 $ 2,873,627 $ 2,632,718
Risk Accounting
Benefits 9% 34%
19%
Revenue and Debt
27%
Finance
Administration
11%
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$-
2009-10 Actual 2010-11 Adopted 2010-11 Estimated 2011-12 Proposed
79
Expenditure Summary by Category—System Fund
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
SALARIES AND WAGES $ 1,216,415 $ 1,344,712 $ 1,173,609 $ 1,393,070
BENEFITS $ 414,411 $ 492,885 $ 435,231 $ 536,279
SUPPLIES $ 383,990 $ 330,700 $ 354,260 $ 344,200
STRUC. MAINT. $ 1,630 $ - $ 8,361 $ -
EQUIP. MAINT. $ 109,365 $ 107,820 $ 105,218 $ 106,795
UTILITY $ - $ - $ - $ -
OUTSIDE SERVICES $ 211,334 $ 233,890 $ 243,792 $ 273,740
MISCELLANEOUS $ 1,040 $ 4,930 $ 573 $ 1,315
TRANSFERS $ 14,674 $ 29,674 $ 29,674 $ 21,674
OTHER CAPITAL $ - $ 18,400 $ 18,400 $ -
DEPARTMENT TOTAL $ 2,352,858 $ 2,563,011 $ 2,369,118 $ 2,677,073
Transf ers
Equipment Outside Services
1%
Maintenance 10%
4%
Supplies Salaries and
13% Wages
52%
Benef its
20%
City Attorney’s Office
Financial Services
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$-
2009-10 Actual 2010-11 Adopted 2010-11 Estimated 2011-12 Proposed
80
City Attorney’s Office
Financial Services
Expenditure Summary by Organization—System Fund
ACCOUNT FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ORG SUMMARY ACTUAL ADOPTED ESTIMATED PROPOSED
0802 Budget $ - $ 74,264 $ 12,794 $ 81,355
0812 Business Services $ 224,866 $ 287,469 $ 288,069 $ 317,464
0813 Customer Relations $ 325,291 $ 306,562 $ 336,589 $ 379,802
0814 Collections $ 597,436 $ 664,728 $ 585,003 $ 686,504
0815 Utility Billing $ 1,108,449 $ 1,229,987 $ 1,146,664 $ 1,211,948
TOTAL $ 2,256,042 $ 2,563,011 $ 2,369,118 $ 2,677,073
Budget
3% Business
Services
12% Customer
Relations
Utility Billing 14%
45% Collections
26%
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$-
Budget Business Customer Collections Utility Billing
Services Relations
2009-10 Actual 2010-11 Adopted 2010-11 Estimated 2011-12 Proposed
81
Expenditure Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
SALARIES AND WAGES $ 283,963 $ 366,532 $ 452,413 $ 443,553
BENEFITS $ 88,279 $ 128,015 $ 86,629 $ 149,245
SUPPLIES $ - $ 25,550 $ 29,730 $ 31,250
EQUIPMENT MAIN. $ - $ 75 $ - $ 75
UTILITY $ - $ - $ - $ -
OUTSIDE SERVICES $ - $ 143,650 $ 21,500 $ 446,900
MISC. $ 314 $ 175,380 $ 21,700 $ 90,740
TRANSFERS $ - $ - $ - $ -
DEPARTMENT TOTAL $ 372,556 $ 839,202 $ 611,972 $ 1,161,763
Miscellaneous Transfers
8% 0%
Salaries and Wages
37%
Outside Services
39%
Benefits
13%
City Attorney’s Office
Equipment
Maintenance Utility Supplies
Strategic Services
0.01% 0% 2.7%
$500,000
$450,000
$400,000
$350,000
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$-
SALARIES BENEFITS SUPPLIES EQUIPMENT UTILITY OUTSIDE MISC. TRANSFERS
AND WAGES MAIN. SERVICES
2009-10 Actual 2010-11 Adopted 2010-11 Estimated 2011-12 Proposed
82
City Attorney’s Office
Strategic Services
Expenditure Summary by Organization
ACCOUNT FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ORG SUMMARY ACTUAL ADOPTED ESTIMATED PROPOSED
0901 Budget $ - $ - $ 220,107 $ 201,659
0904 Management Operating $ 372,556 $ 839,202 $ 391,865 $ 960,104
TOTAL $ 372,556 $ 839,202 $ 611,972 $ 1,161,763
Budget
16%
Management
Operating
84%
$1,000,000
$800,000
$600,000
$400,000
$200,000
$-
Budget Management Operating
2009-10 Actual 2010-11 Adopted 2010-11 Estimated 2011-12 Proposed
83
Revenue Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
AD VALOREM TAXES $ 66,525,550 $ 70,226,475 $ 69,916,662 $ 70,622,812
SALES TAX $ 44,359,183 $ 44,615,000 $ 46,182,244 $ 46,199,147
FRANCHISE FEES $ 16,688,577 $ 18,506,950 $ 17,696,579 $ 17,390,500
COST REIMBURSEMENTS $ 332,678 $ 360,267 $ 359,115 $ 350,163
SALE OF GOODS $ 105,049 $ 107,500 $ 110,125 $ 106,500
USE OF CITY FACILITIES $ 94,549 $ 94,532 $ 94,532 $ 94,532
MISCELLANEOUS $ 1,419,178 $ 2,033,160 $ 1,523,677 $ 1,393,600
TRANSFERS FROM OTHER FUNDS $ 11,450,850 $ 10,262,918 $ 13,022,893 $ 8,845,280
DEPARTMENT TOTAL $ 140,975,615 $ 146,206,802 $ 148,905,827 $ 145,002,534
Sales Tax
32%
Ad Valorem Taxes
49%
Franchise Fees
12%
Cost
City Attorney’s Office
Reimbursements
0.2%
Transfers from Other Sale of Goods
Funds 0.07%
Non-departmental
Miscellaneous
6%
1% Use of City Facilities
0.1%
Expenditure Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
SALARIES AND WAGES $ 1,896 $ 734,271 $ - $ 31,852
BENEFITS $ - $ (1,418,860) $ - $ (340,000)
SUPPLIES $ 91,608 $ 115,900 $ 440,400 $ 98,900
UTILITY $ 5,401,133 $ 4,700,000 $ 4,980,000 $ 4,845,000
OUTSIDE SERVICES $ 2,402,800 $ 2,477,144 $ 2,299,594 $ 2,411,144
MISCELLANEOUS $ 10,881,508 $ 9,916,150 $ 13,237,152 $ 12,787,224
TRANSFERS $ 4,803,653 $ 5,951,349 $ 7,569,458 $ 6,865,962
CAPITAL $ 189,964 $ - $ 22,640 $ -
DEPARTMENT TOTAL $ 23,772,563 $ 22,475,954 $ 28,549,243 $ 26,700,082
84
City Attorney’s Office
Non-departmental
Expenditure Summary by Category (cont.)
SALARIES AND WAGES SUPPLIES
0.1% 0.4%
TRANSFERS UTILITY
26.1% 18.1%
OUTSIDE SERVICES
MISCELLANEOUS 9.0%
45.0%
Expenditure Summary by Organization
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
1001 Non-Departmental $ 23,071,672 $ 21,600,429 $ 27,676,718 $ 25,824,557
1003 Transportation Summit $ 700,891 $ 875,525 $ 872,525 $ 875,525
TOTAL $ 23,772,563 $ 22,475,954 $ 28,549,243 $ 26,700,082
Millions
$30
$25
$20
$15
$10
$5
$0
Non-Departmental Transportation Summit
2009-10 Actual 2010-11 Adopted 2010-11 Estimated 2011-12 Proposed
85
Expenditure Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
SALARIES AND WAGES $ 445,333 $ 480,472 $ 321,059 $ 464,246
BENEFITS $ 109,662 $ 152,908 $ 81,917 $ 147,645
SUPPLIES $ 57,242 $ 45,500 $ 48,200 $ 51,850
EQUIPMENT MAINTENANCE $ 905 $ 2,075 $ 2,000 $ 2,100
UTILITY $ - $ - $ - $ -
OUTSIDE SERVICES $ 211,482 $ 212,000 $ 231,150 $ 235,950
MISCELLANEOUS $ 178,300 $ 32,500 $ 186,013 $ 134,275
TRANSFERS $ - $ - $ - $ -
OTHER CAPITAL $ - $ - $ - $ -
DEPARTMENT TOTAL $ 1,002,924 $ 925,455 $ 870,339 $ 1,036,066
Transfers Capital
0% 0%
Miscellaneous
13%
Outside Services Salaries and Wages
23% 45%
Benefits
14%
Equipment
City Attorney’s Office
Maintenance
0.2% Supplies Utility
Performance Office
5% 0%
$500,000
$450,000
$400,000
$350,000
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$-
SALARIES AND BENEFITS SUPPLIES EQUIPMENT UTILITY OUTSIDE MISC. TRANSFERS OTHER
WAGES MAINTENANCE SERVICES CAPITAL
2009-10 Actual 2010-11 Adopted 2010-11 Estimated 2011-12 Proposed
86
City Attorney’s Office
Performance Office
Expenditure Summary by Organization
ACCOUNT FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ORG SUMMARY ACTUAL ADOPTED ESTIMATED PROPOSED
1201 Budget and Compensation $ 1,882 $ - $ - $ -
1204 Administration $ 156,058 $ - $ - $ -
1205 Performance Management $ 673,019 $ 925,455 $ 870,339 $ 884,386
1212 Employment/ Compensation $ 9,381 $ - $ - $ -
1222 Recruiting & Hiring $ 162,584 $ - $ - $ 151,680
TOTAL $ 1,002,924 $ 925,455 $ 870,339 $ 1,036,066
Recruiting & Hiring
15%
Performance
Management
85%
$1,000,000
$900,000
$800,000
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$-
Budget and Administration Performance Employment/ Recruiting & Hiring
Compensation Management Compensation
2009-10 Actual 2010-11 Adopted 2010-11 Estimated 2011-12 Proposed
87
Expenditure Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
SALARIES AND WAGES $ 1,429,800 $ 1,436,264 $ 1,213,286 $ 1,367,181
BENEFITS $ 374,519 $ 414,699 $ 413,240 $ 362,572
SUPPLIES $ 32,465 $ 34,000 $ 32,056 $ 27,655
MAINTENANCE $ - $ 700 $ 500 $ 700
OUTSIDE SERVICES $ 100,758 $ 129,000 $ 122,000 $ 107,006
MISC. $ 18,954 $ 26,019 $ 17,988 $ 11,423
DEPARTMENT TOTAL $ 1,956,495 $ 2,040,682 $ 1,799,070 $ 1,876,537
Outside Services
6%
Equipment Maintenance Miscellaneous
0% 1%
Supplies
1%
Benefits
19%
Salaries and Wages
73%
City Attorney’s Office
$1,600,000
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$-
SALARIES AND BENEFITS SUPPLIES MAINTENANCE OUTSIDE MISC.
WAGES SERVICES
2009-10 Actual 2010-11 Adopted 2010-11 Estimated 2011-12 Proposed
88
Strategic Goal 9
Enhance and Sustain Irving’s
Associated Departments
Infrastructure Network
City infrastructure represents a vital investment necessary to provide
Capital Improvement basic services to the community and will continue to be upgraded to
Program meet expanding needs. The city is committed to comprehensive
infrastructure planning in order to extend the usable life of current
Public Works assets and to maximize the return on future investment. As a result,
the city will work to identify future needs and will take prudent steps
Information Technology to ensure the city’s future transportation, water, technology systems,
and city facilities, to support the provision of crucial services. The
following strategies are associated with Strategic Goal 9. Strategies
Water Utilities that are in bold are key focus areas for FY 2011-12.
9.1 Enhance and sustain the water distribution system
9.2 Enhance and sustain the wastewater collection system
9.3 Enhance and sustain the water supply system
9.4 Provide a safe and efficient transportation system
9.5 Expand landfill use and development
9.6 Execute the Capital Improvement Program (CIP)
9.7 Enhance and sustain a comprehensive building maintenance
plan
9.8 Implement a comprehensive master plan for city technology
9.9 Enhance and sustain the drainage system
89
Revenue Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
ZONING AND DEVELOPMENT $ 194,288 $ 193,200 $ 120,000 $ 120,000
COST REIMBURSEMENTS $ 10,813 $ 8,000 $ 8,000 $ 5,500
MISCELLANEOUS REVENUE $ 137,351 $ 269,251 $ 104,000 $ 104,000
REVENUE TOTAL $ 342,452 $ 470,451 $ 232,000 $ 229,500
Expenditure Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
SALARIES AND WAGES $ 4,433,199 $ 4,287,758 $ 3,331,394 $ 3,640,286
BENEFITS $ 1,297,226 $ 1,492,110 $ 1,492,110 $ 1,512,390
SUPPLIES $ 173,663 $ 132,492 $ 140,650 $ 138,892
STRUCTURE MAINT. $ 384,484 $ 453,000 $ 403,000 $ 425,000
EQUIPMENT MAINT. $ 119,801 $ 129,675 $ 134,230 $ 121,394
UTILITY $ 2,640 $ 1,000 $ 1,000 $ 1,000
Capital Improvement
OUTSIDE SERVICES $ 145,483 $ 207,777 $ 206,328 $ 214,828
MISCELLANEOUS $ 7,979 $ 28,905 $ 19,365 $ 16,155
DEPARTMENT TOTAL $ 6,564,474 $ 6,732,716 $ 5,728,077 $ 6,069,945
Equipment Outside Services Miscellaneous
Maintenance 4% 0%
Water Utilities
Structure 2%
Maintenance
7%
Supplies
2%
Program
Benefits Salaries and
25% Wages
60%
90
Water Utilities
Program
Capital Improvement
Expenditure Summary by Organization
ACCOUNT FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ORG SUMMARY ACTUAL ADOPTED ESTIMATED PROPOSED
1902 CIP Admin $ 539,064 $ 582,929 $ 597,066 $ 406,616
1910 Project Mgmt $ 1,379,069 $ 1,791,890 $ 1,467,362 $ 1,648,569
1930 Surveying $ 356,859 $ 225,705 $ 74,122 $ 5,319
1942 Building Maintenance $ 2,818,801 $ 3,134,672 $ 2,764,531 $ 3,275,932
1943 Facilities Development $ 479,907 $ - $ - $ -
1970 Inspections $ 990,775 $ 997,520 $ 824,995 $ 733,508
TOTAL $ 6,564,474 $ 6,732,716 $ 5,728,077 $ 6,069,945
Inspections CIP Admin
12% 7%
Project Mgmt
Building 27%
Maintenance
54%
Surveying
0%
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$-
FY 2009-10 ACTUAL FY 2010-11 ADOPTED FY 2010-11 ESTIMATED FY 2011-12 PROPOSED
91
Revenue Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
COST REIMBURSEMENTS $ 46,606 $ 42,000 $ 45,000 $ 45,000
REVENUE TOTAL $ 47,734 $ 42,000 $ 45,000 $ 45,000
Expenditure Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
SALARIES AND WAGES $ 4,023,207 $ 3,917,482 $ 2,886,838 $ 3,146,565
BENEFITS $ 1,341,568 $ 1,500,953 $ 1,500,953 $ 1,402,346
SUPPLIES $ 44,229 $ 52,775 $ 50,625 $ 54,125
STRUCTURE MAINT. $ 1,575,026 $ 1,479,000 $ 1,429,000 $ 1,503,500
EQUIPMENT MAINT. $ 722,741 $ 765,675 $ 765,675 $ 924,444
UTILITY $ 10 $ 10,500 $ 1,100 $ 800
OUTSIDE SERVICES $ 8,405 $ 14,450 $ 11,450 $ 16,950
MISCELLANEOUS $ 8,792 $ 14,890 $ 13,390 $ 10,390
OTHER CAPITAL $ 5,102 $ - $ - $ -
DEPARTMENT TOTAL $ 7,729,080 $ 7,755,725 $ 6,659,031 $ 7,059,121
Outside Services Miscellaneous
0% 0.1%
Equipment
Maintenance Transfer Charges
0%
13%
Structure Salaries and
Water Utilities
Maintenance Wages
Public Works
21% 45%
Benefits
20%
Supplies
1%
92
Water Utilities
Public Works
Expenditure Summary by Organization
ACCOUNT FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ORG SUMMARY ACTUAL ADOPTED ESTIMATED PROPOSED
1822 Field Operations $ 4,509,610 $ 4,472,254 $ 3,875,040 $ 4,079,472
2111 Traffic Administration $ 835,678 $ 757,548 $ 788,071 $ 864,412
2121 Traffic Signal $ 1,141,815 $ 1,186,754 $ 948,473 $ 937,979
2131 Traffic Operations $ 1,241,976 $ 1,339,170 $ 1,047,447 $ 1,177,257
TOTAL $ 7,729,080 $ 7,755,725 $ 6,659,031 $ 7,059,121
Traffic Ops
17%
Traffic Signal
13% Field Ops
58%
Traffic Admin
12%
$5,000,000
$4,500,000
$4,000,000
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$-
Field Operations Traffic Admin Traffic Signal Traffic Ops
FY 2009-10 ACTUAL FY 2010-11 ADOPTED
FY 2010-11 ESTIMATED FY 2011-12 PROPOSED
93
Expenditure Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
SALARIES AND WAGES $ 2,482,284 $ 2,440,500 $ 2,193,131 $ 2,180,343
BENEFITS $ 705,312 $ 757,044 $ 830,041 $ 851,407
SUPPLIES $ 28,498 $ 56,775 $ 60,700 $ 51,560
EQUIPMENT MAINTENANCE $ 1,264,516 $ 1,474,439 $ 1,448,795 $ 1,322,196
UTILITY $ 1,382,863 $ 1,557,582 $ 1,556,082 $ 1,533,160
OUTSIDE SERVICES $ 852,869 $ 1,417,288 $ 1,404,988 $ 1,354,561
MISCELLANEOUS $ 25,781 $ 21,495 $ 18,795 $ 8,295
OTHER CAPITAL $ 143,202 $ - $ - $ -
DEPARTMENT TOTAL $ 6,885,324 $ 7,725,124 $ 7,512,532 $ 7,301,522
MISCELLANEOUS
0.11%
OUTSIDE SERVICES SALARIES AND
18% WAGES
30%
UTILITY
21%
EQUIPMENT BENEFITS
MAINTENANCE 12%
18%
Information Technology
SUPPLIES
1%
$2,500,000
$2,000,000
Water Utilities
$1,500,000
$1,000,000
$500,000
$-
FY 2009-10 ACTUAL FY 2010-11 ADOPTED FY 2010-11 ESTIMATED FY 2011-12 PROPOSED
94
Water Utilities
Information Technology
Expenditure Summary by Organization
ACCOUNT FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ORG SUMMARY ACTUAL ADOPTED ESTIMATED PROPOSED
2310 Administration $ 3,589,687 $ 4,431,736 $ 4,397,195 $ 4,044,033
2320 Software Services $ 567,922 $ 102,992 $ 50,732 $ 108,084
2330 Network Services $ 529,211 $ 489,782 $ 395,526 $ 402,097
2340 Service Desk $ 541,009 $ 519,646 $ 535,364 $ 467,540
2350 Planning $ 188,152 $ 537,924 $ 444,636 $ 463,991
2360 Database $ 502,258 $ 548,899 $ 407,045 $ 544,255
2370 Communications $ 967,084 $ 1,094,145 $ 1,083,090 $ 1,092,673
2352 Print Shop $ - $ - $ 198,944 $ 178,850
TOTAL $ 6,885,324 $ 7,725,124 $ 7,512,532 $ 7,301,522
Communications
15%
Database
Management & GIS
8%
Planning Administration
6% 57%
Service Desk
7%
I/T Service Desk
Sof tware Services
6%
1%
$4,500,000
$4,000,000
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$-
FY 2009-10 ACTUAL FY 2010-11 ADOPTED FY 2010-11 ESTIMATED FY 2011-12 PROPOSED
95
Revenue Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
CHARGES FOR SERVICES $ 72,071,151 $ 79,258,341 $ 78,910,274 $ 82,737,953
MISCELLANEOUS INCOME $ 3,426,979 $ 4,120,540 $ 4,017,107 $ 3,220,540
INTEREST $ 56,963 $ 750,000 $ 26,070 $ 57,382
TRANSFERS IN $ 17,923 $ - $ - $ -
DEPARTMENT TOTAL $ 75,573,016 $ 84,128,881 $ 82,953,451 $ 86,015,875
Expenditure Summary by Category
excluding Customer Services
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
SALARIES AND WAGES $ 6,429,526 $ 6,872,293 $ 5,156,431 $ 6,676,225
BENEFITS $ 2,020,046 $ 2,292,486 $ 2,292,486 $ 2,220,632
SUPPLIES $ 859,215 $ 1,645,615 $ 777,321 $ 1,536,585
STRUCTURE MAINT. $ 410,263 $ 985,000 $ 372,100 $ 1,005,000
EQUIPMENT MAINT. $ 1,132,689 $ 1,364,123 $ 1,246,573 $ 1,491,418
UTILITY $ 4,065,513 $ 5,099,975 $ 3,815,292 $ 5,225,298
OUTSIDE SERVICES $ 27,109,490 $ 26,889,165 $ 23,621,310 $ 28,350,182
MISCELLANEOUS $ (960,386) $ 3,024,021 $ 2,851,606 $ 583,810
TRANSFER CHARGES $ 31,133,083 $ 31,542,705 $ 32,961,579 $ 35,926,552
LAND $ - $ - $ - $ -
BUILDINGS & STRUCTURES $ 1,162,136 $ 1,210,000 $ 586,088 $ -
OTHER CAPITAL $ 445,404 $ 897,850 $ 582,850 $ 323,100
Water Utilities
DEPARTMENT TOTAL $ 73,806,978 $ 81,823,232 $ 74,263,636 $ 83,338,802
96
Water Utilities
Expenditure Summary by Organization
excluding Customer Services
ACCOUNT FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ORG SUMMARY ACTUAL ADOPTED ESTIMATED PROPOSED
3204 Non-Operational $ 24,606,535 $ 28,137,662 $ 28,035,329 $ 28,588,530
3206 Admin. $ 1,711,627 $ 2,010,266 $ 1,278,229 $ 1,891,228
3211 Environ. Compliance $ 960,348 $ 975,156 $ 772,211 $ 1,037,209
3221 Lake Chapman $ 3,302,728 $ 4,457,785 $ 3,477,215 $ 4,523,887
3231 Pumping $ 3,264,919 $ 4,472,744 $ 2,560,812 $ 3,330,937
3251 Distribution $ 7,544,324 $ 9,932,423 $ 9,912,949 $ 10,652,357
3271 WW Collection $ 6,251,420 $ 6,325,718 $ 5,038,405 $ 6,361,746
3281 Purchases $ 12,079,647 $ 10,735,050 $ 9,498,077 $ 11,906,782
3291 WW Treatment $ 14,001,895 $ 14,664,000 $ 13,577,983 $ 14,900,000
2360 Information Technology $ 22,868 $ 112,426 $ 112,426 $ 76,797
TOTAL $ 73,806,978 $ 81,823,232 $ 74,263,636 $ 83,338,802
Lake Chapman Wastewater
6% Water Distribution
13% Collection
Water Pumping 8%
Environmental
4%
Compliance
1%
Administration Water Purchases
2% 14%
Non-Operational
34%
Wastewater
Treatment
18%
$ 3 0 ,0 0 0 ,0 0 0
$ 2 5 ,0 0 0 ,0 0 0
$ 2 0 ,0 0 0 ,0 0 0
$ 1 5 ,0 0 0 ,0 0 0
$ 1 0 ,0 0 0 ,0 0 0
$ 5 ,0 0 0 ,0 0 0
$-
F Y 2009-10 A CTU A L F Y 2010-11 A D O P TE D F Y 2010-11 E S TIM A TE D F Y 2011-12 P RO P O S E D
97
98
Strategic Goal 10
Become a Successful,
Associated Departments
Environmentally
Sustainable Community
Solid Waste Services
Environmental quality is a key component of the overall quality of life for
Municipal Drainage Utility people, however Irving faces several challenges in keeping its local
quality at a high level. Air quality in Dallas - Ft. Worth is below Federally-
Public Works Admin mandated standards. The energy requirements to support our modern
lifestyle are incredible. Humans produce a large amount of trash during
the course of everyday life. Potable water is growing increasingly hard to
Fleet Services
find in the volumes required by an expanding commercial and residential
population base. There is a limited supply of undeveloped land. It is
important that the city determine how to provide sufficient developable
land, water, sanitation facilities, and electrical power to the future
population while continuing to work with other cities in the region to
address quality issues. The following strategies are associated with
Strategic Goal 10.
10.1 Promote energy efficiency throughout the city
10.2 Improve the environment as it relates to air quality
10.3 Promote water conservation and the informed use of water to
minimize waste
10.4 Improve refuse collection and recycling service
10.5 Promote environmentally sustainable behavior through educational
and outreach programs
10.6 Ensure community compliance with environmental regulatory
requirements
Revenue Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
SANITATION $ 10,467,049 $ 10,596,787 $ 10,616,787 $ 10,563,300
SALE OF GOODS $ 15,992 $ 50,000 $ 50,000 $ 150,000
MISCELLANEOUS REVENUE $ - $ - $ - $ -
DEPARTMENT TOTAL $ 10,483,041 $ 10,646,787 $ 10,666,787 $ 10,713,300
Expenditure Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
SALARIES AND WAGES $ 3,392,701 $ 3,367,573 $ 3,128,349 $ 3,336,616
BENEFITS $ 1,227,967 $ 1,281,828 $ 1,276,762 $ 1,343,806
SUPPLIES $ 39,035 $ 99,734 $ 31,675 $ 74,040
STRUCTURE MAINTENANCE $ 14,760 $ 17,950 $ 15,000 $ 2,500
EQUIPMENT MAINTENANCE $ 1,536,354 $ 1,728,591 $ 1,377,894 $ 1,130,604
OUTSIDE SERVICES $ 584,390 $ 731,512 $ 561,100 $ 742,000
MISCELLANEOUS SERVICES $ 6,996 $ 244,540 $ 240,699 $ 256,097
TRANSFERS $ 4,190,944 $ 4,251,310 $ 4,051,310 $ 3,646,691
Solid Waste Services
DEPARTMENT TOTAL $ 10,993,147 $ 11,723,039 $ 10,682,789 $ 10,532,353
Public Works Admin
Transfers Salaries and Wages
34% 32%
Benefits
13%
Miscellaneous
Services
Equipment
2% Supplies
Maintenance Structure
Outside 11% 1%
Maintenance
Services
0.02%
6%
100
Public Works Admin
Solid Waste Services
Expenditure Summary by Organization
Solid Waste
Disposal Administration
20% 37%
Solid Waste
Collections
43%
ACCOUNT FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ORG SUMMARY ACTUAL ADOPTED ESTIMATED PROPOSED
0606 Administration $ 4,203,095 $ 4,346,083 $ 4,155,561 $ 3,911,827
0612 Solid Waste Collectio $ 4,768,310 $ 5,124,718 $ 4,507,624 $ 4,538,366
0631 Solid Waste Disposa $ 2,021,742 $ 2,252,238 $ 2,019,604 $ 2,082,160
TOTAL $ 10,993,147 $ 11,723,039 $ 10,682,789 $ 10,532,353
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$-
Administration Solid Waste Solid Waste
Collection Disposal
2009-10 Actual 2010-11 Adopted 2010-11 Estimated 2011-12 Proposed
101
Revenue Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
DRAINAGE FEES $ 4,726,000 $ 4,726,000 $ 4,926,000 $ 5,200,000
INTEREST $ 20,000 $ 20,000 $ 10,000 $ 10,000
DEPARTMENT TOTAL $ 4,746,000 $ 4,746,000 $ 4,936,000 $ 5,210,000
Expenditure Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
SALARIES & WAGES $ 1,871,513 $ 1,617,167 $ 1,769,705 $ 1,850,210
BENEFITS $ 584,828 $ 593,298 $ 625,522 $ 552,170
SUPPLIES $ 35,333 $ 82,025 $ 50,950 $ 62,515
STRUCTURE MAINTENANCE $ 1,357,112 $ 494,000 $ 494,000 $ 1,266,000
EQUIPMENT MAINTENANCE $ 140,572 $ 171,264 $ 141,731 $ 175,656
UTILITIES $ - $ - $ - $ -
OUTSIDE SERVICES $ 256,649 $ 397,409 $ 299,045 $ 393,993
MISC. SERVICES $ 5,416 $ 16,965 $ 16,965 $ 12,915
TRANSFERS $ 595,330 $ 449,136 $ 449,136 $ 656,628
Municipal Drainage Utility
BUILDINGS & STRUCTURES $ 654,435 $ 1,062,118 $ 700,000 $ -
OTHER CAPITAL $ 47,320 $ - $ - $ -
DEPARTMENT TOTAL $ 5,548,508 $ 4,883,382 $ 4,547,054 $ 4,970,087
Public Works Admin
Miscellaneous
Outside Services
Services 0.26%
8%
Miscellaneous Transfers
Services 13%
8% Salaries
Structure 37%
Equipment Maintenance Benefits
Maintenance 26% 11%
4%
Supplies
1%
102
Public Works Admin
Municipal Drainage Utility
Expenditure Summary by Organization
Environmental
Water Stewardship KIB
Utilities 3% 3%
8% MDU
Inspections
2%
Engineering
20% Litter
Control
Administration 9%
Streets
32%
23%
ACCOUNT FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ORG SUMMARY ACTUAL ADOPTED ESTIMATED PROPOSED
4110 Administration $ 1,774,301 $ 841,010 $ 841,010 $ 1,597,005
4120 Engineering $ 1,484,694 $ 1,780,593 $ 1,422,155 $ 996,147
4130 Streets $ 1,278,427 $ 988,454 $ 1,241,177 $ 1,163,066
4140 Water Utilities $ 202,793 $ 366,806 $ 223,012 $ 381,356
4180 Environmental Stewardship $ 132,535 $ 142,054 $ 138,299 $ 143,305
1150 KIB $ 145,007 $ 146,189 $ 147,923 $ 143,649
1160 MDU Inspections $ 78,668 $ 83,188 $ 82,839 $ 81,473
0770 Litter Control $ 452,083 $ 535,088 $ 450,638 $ 464,085
TOTAL $ 5,548,508 $ 4,883,382 $ 4,547,054 $ 4,970,087
$1,800,000
$1,600,000
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$-
Adm in istration En gin eering Streets Water Utilities En viron m ental KIB MDU Litter Con trol
Stewardsh ip In spection s
2009-10 Actual 2010-11 Adopted 2010-11 Estimated 2011-12 Proposed
103
Expenditure Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
SALARIES AND WAGES $ 1,287,629 $ 1,324,180 $ 820,818 $ 1,434,982
BENEFITS $ 338,102 $ 414,478 $ 320,437 $ 436,943
SUPPLIES $ 16,091 $ 20,900 $ 18,791 $ 16,700
EQUIPMENT MAINT. $ 171,924 $ 185,435 $ 172,565 $ 128,577
UTILITY $ 22 $ - $ - $ -
OUTSIDE SERVICES $ 344,853 $ 300,406 $ 358,673 $ 139,906
MISC. $ 39,907 $ 90,550 $ 50,250 $ 43,875
DEPARTMENT TOTAL $ 2,198,529 $ 2,335,949 $ 1,741,534 $ 2,200,983
Miscellaneous
Equipment Outside Services 2%
Maintenance 6%
6%
Benef its
Supplies 20%
1% Salaries and Wages
65%
Public Works Admin
$1,600,000
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$-
2009-10 Actual 2010-11 Adopted 2010-11 Estimated 2011-12 Proposed
104
Public Works Admin
Expenditure Summary by Organization
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
3001 Administration $ 693,182 $ 769,160 $ 689,221 $ 628,890
3021 Purchasing $ 406,558 $ 458,076 $ 208,205 $ 651,937
3032 HVAC $ 744,131 $ 609,927 $ 515,529 $ 547,002
3060 Auto Parts Room $ 65,787 $ 71,661 $ 67,057 $ 68,762
3070 Warehouse $ 230,782 $ 278,158 $ 135,824 $ 172,636
3080 Environmemtal Stewardship $ 58,089 $ 148,968 $ 125,698 $ 131,756
TOTAL $ 2,198,529 $ 2,335,949 $ 1,741,534 $ 2,200,983
Environmemtal
Warehouse Stewardship
8% 6%
Auto Parts Room
3%
Administration
28%
HVAC
25% Purchasing
30%
$800,000
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$-
2009-10 Actuall 2010-11 Adopted 2010-11 Estimated 2011-12 Proposed
105
Revenue Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
COST REIMBURSEMENTS $ 5,857,974 $ 6,688,701 $ 6,344,187 $ 7,428,875
MISCELLANEOUS $ 4,087 $ 4,000 $ 4,757 $ 4,000
TRANSFERS FROM OTHER FUND $ 155,000 $ - $ - $ -
DEPARTMENT TOTAL $ 6,017,061 $ 6,692,701 $ 6,348,944 $ 7,432,875
Expenditure Summary by Category
FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
SALARIES AND WAGES $ 870,581 $ 931,352 $ 795,850 $ 922,570
BENEFITS $ 316,800 $ 375,579 $ 313,339 $ 356,369
SUPPLIES $ 49,577 $ 61,370 $ 47,872 $ 47,440
PARTS & OUTSIDE WORK $ 4,585,761 $ 5,169,655 $ 5,217,410 $ 6,393,063
EQUIPMENT MAINT. $ 70,300 $ 95,409 $ 92,333 $ 166,942
UTILITY $ 13,851 $ 23,800 $ 15,870 $ 20,100
OUTSIDE SERVICES $ 176,850 $ 19,000 $ 23,503 $ 58,120
MISC. $ 9,360 $ 5,935 $ 10,000 $ 5,435
TRANSFERS $ 17,601 $ 10,601 $ 10,601 $ 10,601
CAPITAL $ 165,185 $ - $ - $ -
Public Works Admin
DEPARTMENT TOTAL $ 6,275,866 $ 6,692,701 $ 6,526,778 $ 7,980,640
Fleet Services
Outside Services
1%
Salaries and Wages Benef its Supplies
Equipment 12% 4% 1%
Maintenance
2%
Parts and Outside
Work
80%
106
Public Works Admin
Fleet Services
Expenditure Summary by Organization
ACCOUNT FY 2009-10 FY 2010-11 FY 2010-11 FY 2011-12
ORG SUMMARY ACTUAL ADOPTED ESTIMATED PROPOSED
4012 Administration $ 2,009,371 $ 2,100,720 $ 2,011,333 $ 2,455,755
4022 Light Equipment $ 528,960 $ 396,825 $ 328,460 $ -
4042 Heavy Equipment $ 1,221,528 $ 1,277,189 $ 1,110,113 $ -
4072 Service $ 2,516,007 $ 2,917,967 $ 3,076,872 $ 5,524,885
TOTAL $ 6,275,866 $ 6,692,701 $ 6,526,778 $ 7,980,640
Administration
Service 31%
69%
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$-
Administration Light Equipment Heavy Equipment Service
2009-10 Actual 2010-11 Adopted 2010-11 Estimated 2011-12 Proposed
107
108
BUDGET SUMMARIES
FUND SUMMARIES
-
OTHER WATER FUNDS
109
CITY OF IRVING
New Lien Water and Sewer Reserve Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 6,246,526 $ 6,318,546 $ 6,270,493 $ 6,295,493
Revenues
Interest on Investments $ 23,967 $ 126,371 $ 25,000 $ 25,000
Total Revenues $ 23,967 $ 126,371 $ 25,000 $ 25,000
Total Funds Available $ 6,270,493 $ 6,444,917 $ 6,295,493 $ 6,320,493
Expenditures $ - $ - $ - $ -
Total Expenditures $ - $ - $ - $ -
Available Fund Balance 09-30 $ 6,270,493 $ 6,444,917 $ 6,295,493 $ 6,320,493
Fund Description:
To account for funds accumulated in
accordance with the New Lien Water
and Sewer Revenue Bond, which
requires a balance be maintained in
an equal amount to the greater of
50% of the average annual debt
service or 33.3% of the maximum
annual debt service. The money in
this fund is restricted to payment of
debt service in the event there is not
a sufficient amount available for this
purpose in New Lien Interest and
Sinking Fund.
110
CITY OF IRVING
Water and Sewer Reserve Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 4,678,170 $ - $ 12,192 $ 12,192
Revenues
Interest on Investments $ 16,769 $ - $ - $ -
Total Revenues $ 16,769 $ - $ - $ -
Total Funds Available $ 4,694,939 $ - $ 12,192 $ 12,192
Transfer to W&S Non Bond CIP $ 4,682,747 $ - $ - $ -
Total Expenditures $ 4,682,747 $ - $ - $ -
Available Fund Balance 09-30 $ 12,192 $ - $ 12,192 $ 12,192
Fund Description:
To account for funds accumulated in
accordance with the Water and Sewer
Revenue Bond covenants to have a balance
at least equal to the maximum annual
principal and interest payments on the bonds
outstanding and issued prior to FY 2002-03.
2002 03.
The money in this fund is restricted to
payment of debt service in the event there is
not a sufficient amount available for this
purpose in the Interest and Sinking Fund. In
FY 2009-10, the last of the senior lien debt
was retired. The residual balance in this fund
was transferred to Water & Sewer Non-Bond
CIP to finance capital projects.
111
CITY OF IRVING
Water and Sewer Contingency Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 200,116 $ 202,110 $ 200,880 $ 201,680
Revenues
Interest on Investments $ 764 $ 4,042 $ 800 $ 800
Total Revenues $ 764 $ 4,042 $ 800 $ 800
Total Funds Available $ 200,880 $ 206,152 $ 201,680 $ 202,480
Expenditures $ - $ - $ - $ -
Total Expenditures $ - $ - $ - $ -
Available Fund Balance 09-30 $ 200,880 $ 206,152 $ 201,680 $ 202,480
Fund Description:
To account for funds accumulated as required by the Water and Sewer Revenue Bond
covenants to have a balance at least equal to the sum of 1% of the first $10,000,000 of
outstanding bonds, plus 3/4 of 1% of the second $10,000,000 of outstanding bonds, plus 1/2 of
g p g p
1% of the third $10,000,000 of outstanding bonds, plus 1/4 of 1% of the bonds outstanding in
excess of $30,000,000 for all series prior to 2001. The money in this fund is restricted to pay
the cost of any repairs or replacements to the System necessitated by an emergency and for
the payment of debt service in the event there is not a sufficient amount available for this
purpose in the Interest and Sinking Fund or the Reserve Fund. The covenants of the New Lien
Water and Sewer Revenue Bonds do not require continuation of this fund and as the Water and
Sewer Revenue Bonds are paid or refunded, this fund will be eliminated.
112
CITY OF IRVING
Water Resources Development Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 615,690 $ 269,798 $ 654,357 $ 654,657
Revenues
Transfer from Water/Sewer System $ 500,000 $ 850,000 $ 850,000 $ 850,000
Interest on Investments 257 5,396 300 300
Total Revenues $ 500,257 $ 855,396 $ 850,300 $ 850,300
Total Funds Available $ 1,115,947 $ 1,125,194 $ 1,504,657 $ 1,504,957
Expenditures
Transfers to Water & Sewer System $ - $ - $ - $ -
Outside Services 461,590 850,000 850,000 850,000
Total Expenditures $ 461,590 $ 850,000 $ 850,000 $ 850,000
Available Fund Balance 09-30 $ 654,357 $ 275,194 $ 654,657 $ 654,957
Fund Description:
Established in FY 2003-04 to set aside
funds to explore future water
resources and includes a transfer from
the Water and Sewer System Fund.
Current development efforts include
expansion of pipeline for Lake
Chapman;Utilization of excess Right of
way on Lake Chapman pipeline.
Acquisition of water rights for Lake
Hugo Oklahoma & acquisition of Right
of way from Lake Hugo to Lake
Chapman.
113
CITY OF IRVING
Lake Chapman Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 18,623 $ 700 $ 700 $ 700
Revenues
Interest on Investments $ - $ - $ - $ -
Total Revenues $ - $ - $ - $ -
Total Funds Available $ 18,623 $ 700 $ 700 $ 700
Expenditures
Transfer to Water and Sewer System $ 17,923 $ - $ - $ -
Total Expenditures $ 17,923 $ - $ - $ -
Available Fund Balance 09-30 $ 700 $ 700 $ 700 $ 700
Fund Description:
This fund was created to track revenues
and expenditures related to the creation of
the Lake Chapman reservoir and the costs
of construction of the water supply pipeline
Lewisville.
from Lake Chapman to Lake Lewisville
The pipeline was completed in FY 2003-
04. All operational and miscellaneous
expenditures from Lake Chapman and the
pipeline are paid from the System Fund.
This fund will be used to account for future
maintenance and system expansion
projects.
114
CITY OF IRVING
Lake Chapman Reserve Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 543,092 $ 645,985 $ 644,550 $ 646,050
Revenues
Transfer from Water/Sewer System $ 100,000 $ - $ -
Interest on Investments 1,458 4,000 1,500 1,500
Total Revenues $ 101,458 $ 4,000 $ 1,500 $ 1,500
Total Funds Available $ 644,550 $ 649,985 $ 646,050 $ 647,550
Expenditures $ - $ - $ - $ -
Total Expenditures $ - $ - $ - $ -
Available Fund Balance 09-30 $ 644,550 $ 649,985 $ 646,050 $ 647,550
Fund Description:
2003-
This fund was established in FY 2003
04 to allow for an annual transfer from
the Water and Sewer System Fund to
cover any major repairs along the
pipeline as necessary.
115
116
BUDGET SUMMARIES
FUND SUMMARIES
-
HOTEL OCCUPANCY
TAX FUNDS
117
CITY OF IRVING
Irving Convention and Visitors Bureau
General Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 2,806,407 $ 3,035,134 $ 3,461,948 $ 3,644,172
Revenues
Hotel/Motel Tax $ 5,004,408 $ 4,997,554 $ 5,374,842 $ 5,248,035
Hotel Tax P&I 3,244 - - -
Hotel Tax - Prior Years 148 - - -
Transfer from ICVB Reserve Fund 147,000 666,218 666,218 -
Transfer from CCC Fund - 250,000 250,000 -
Transfer from ICVB Building Fund 662,656 - - -
Interest on Investments 3,732 3,000 3,000 3,000
Miscellaneous Revenue 47,942 17,500 17,500 6,000
Total Revenue $ 5,869,131 $ 5,934,272 $ 6,311,560 $ 5,257,035
Total Funds Available $ 8,675,538 $ 8,969,406 $ 9,773,508 $ 8,901,207
Expenditures
Salaries and Wages $ 1,741,501 $ 1,858,942 $ 1,858,942 $ 1,693,621
Benefits 434,729 498,361 498,361 346,861
Supplies 87,174 76,775 73,125 70,635
Equipment Maintenance 46,494 49,500 45,750 45,000
Utility 38,117 32,925 38,095 9,550
Outside Services 970,653 2,028,604 2,105,854 810,314
Miscellaneous 1,368,289 1,501,150 1,509,210 2,745,359
Transfers 483,939 - - 175,860
Capital 42,694 - - 12,500
Total Expenditures $ 5,213,590 $ 6,046,256 $ 6,129,336 $ 5,909,700
Available Fund Balance 09-30 $ 3,461,948 $ 2,923,150 $ 3,644,172 $ 2,991,507
Fund Description:
This is the principal operating fund of the
Convention and Visitors Bureau.
It accounts for all salary and benefits costs for the
Irving Convention and Visitors Bureau as well as all
other operating costs associated with the Bureau,
with the exception of computer replacement.
118
CITY OF IRVING
Irving Convention and Visitors Bureau
Reserve Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 1,465,426 $ 1,320,000 $ 1,321,251 $ 657,233
Revenues
Transfer from ICVB General Fund $ - $ - $ - $ 175,860
Interest on Investments 2,825 2,200 2,200 100
Total Revenue $ 2,825 $ 2,200 $ 2,200 $ 175,960
Total Funds Available $ 1,468,251 $ 1,322,200 $ 1,323,451 $ 833,193
Expenditures
Transfers to ICVB General $ 147,000 $ 666,218 $ 666,218 $ -
Total Expenditures $ 147,000 $ 666,218 $ 666,218 $ -
Available Fund Balance 09-30 $ 1,321,251 $ 655,982 $ 657,233 $ 833,193
Fund Description:
Funds are reserved for the Bureau's
commitment to the 2011 SuperBowl in
the amount of $200,000. Funds are also
reserved for pre-opening and marketing
expenses for the Convention Center.
Additional funds can be used for
unbudgeted opportunities that arise
during the fiscal year, to balance the
General Fund if necessary, and to fund
unexpected contingencies.
119
CITY OF IRVING
Irving Convention and Visitors Bureau
Computer Replacement Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 310,226 $ 300,576 $ 309,744 $ 305,094
Revenues
Transfer from ICVB General Fund $ - $ - $ - $ -
Interest on Investments 596 350 350 150
Total Revenue $ 596 $ 350 $ 350 $ 150
Total Funds Available $ 310,822 $ 300,926 $ 310,094 $ 305,244
Expenditures
Supplies $ 1,078 $ 12,000 $ 5,000 $ 16,300
Capital - - - -
Total Expenditures $ 1,078 $ 12,000 $ 5,000 $ 16,300
Available Fund Balance 09-30 $ 309,744 $ 288,926 $ 305,094 $ 288,944
Fund Description:
This fund is reserved for the replacement of computers,
printers, software systems and other computer-related
equipment for the Convention and Visitors Bureau.
120
CITY OF IRVING
Irving Convention and Visitors Bureau
Building Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 751,876 $ - $ - $ -
Revenues
Transfer from ICVB General Fund $ - $ - $ - $ -
Interest on Investments 943 - - -
Total Revenue $ 943 $ - $ - $ -
Total Funds Available $ 752,819 $ - $ - $ -
Expenditures
Salary and Benefits $ 22,154 $ - $ - $ -
Supplies - - - -
Utility 298 - - -
Outside Services 57,710 - - -
Miscellaneous 10,000 - - -
Equipment - - - -
Transfer to ICVB General Fund 668,950 - - -
Total Expenditures $ 759,113 $ - $ - $ -
Available Fund Balance 09-30 $ (6,294) $ - $ - $ -
Fund Description:
This fund was designated for activities relating
to the pre-opening promotion (sales and
marketing) of the proposed convention center
by the Convention and Visitors Bureau. This
fund was closed in 2010.
121
CITY OF IRVING
Irving Arts Center
General Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 880,021 $ 452,399 $ 603,167 $ 52,613
Revenues
Charges for Services $ 451,313 $ 428,289 $ 428,289 $ 455,743
Interest on Investments 535 710 214 158
Miscellaneous 95,274 29,950 29,950 109,471
Hotel/Motel Taxes 1,317,859 1,315,157 1,337,971 1,381,074
Grant Revenue 2,750 - 2,750 2,750
Transfer from IAC Art Center 117,864 - - -
Transfer from IAC Theater Reserve 1,881,294 1,774,283 1,899,283 1,664,380
Transfer from IAC Computer Replacement 3,310 - - -
Transfer from IAC Theater Equipment Replace 160,650 70,000 70,000 15,000
Transfer from IAC Building Acquisition - - - 43,000
Total Revenues $ 4,030,850 $ 3,618,389 $ 3,768,457 $ 3,671,576
Total Funds Available $ 4,910,871 $ 4,070,788 $ 4,371,624 $ 3,724,189
Expenditures
Salaries and Wages $ 1,385,343 $ 1,332,931 $ 1,332,931 $ 1,178,344
Benefits 390,152
, 408,055
, ,
408,055 ,
305,533
Supplies 150,282 142,039 153,765 99,590
Structure Maintenance 58,478 84,925 149,123 86,525
Equipment Maintenance 24,599 42,927 43,102 43,557
Utility 252,563 287,601 290,422 285,985
Outside 1,120,905 812,920 1,078,485 843,180
Miscellaneous Services 628,248 595,979 667,871 574,539
Transfers 77,116 2,116 97,116 -
Land - - - -
Equipment 220,018 87,200 98,142 -
Total Expenditures $ 4,307,704 $ 3,796,693 $ 4,319,012 $ 3,417,253
Available Fund Balance 9-30 $ 603,167 $ 274,095 $ 52,613 $ 306,935
Fund Description:
The General Fund is the main operational fund of the Irving
Arts Center. Of the 7% collected by the City in Hotel
Occupancy Tax, 2% goes to the Convention Center. Of the
remaining 5%, the IAC as a whole receives 35.5%. After
budgeting for quarterly payments to the Interest and Sinking
Fund and the placement of funds in the IAC Theater Reserve
Fund, the IAC General Fund receives a 15% share of the total
Hotel/Motel Occupancy Tax revenues collected. Theater
Reserve Funds are used to supplement IAC General Fund
operations if the need arises. Additionally, revenues from
interest, facility rentals, reimbursements, miscellaneous
revenues, and fund transfers are included.
122
CITY OF IRVING
Irving Arts Center
Arts Center Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-1 $ 118,961 $ - $ 92 $ -
Revenues
Charges for Services $ - $ - $ - $ -
Interest on Investments 110 - - -
Miscellaneous - - - -
Transfers from General Fund - - - -
Total Revenues $ 110 $ - $ - $ -
Total Funds Available $ 119,071 $ - $ 92 $ -
Expenditures
Salaries and Wages $ - $ - $ - $ -
Benefits - - - -
Supplies - - - -
Structure Maintenance - - - -
Equipment Maintenance - - - -
Utility 1,114 - - -
Outside Services - - - -
Miscellaneous Services - - - -
Transfers 117,864 - - -
Total Expenditures $ 118,979 $ - $ - $ -
Available Fund Balance 9-30 $ 92 $ - $ - $ -
Fund Description:
This fund is used primarily for the maintenance, repair,
and accounting functions required for the operation of the
Center. The revenue stream includes rent from tenant
(Irving Arts Center), utility reimbursements from these
tenants, and rentals of the meeting rooms to various
groups and organizations. Utility reimbursements are
established by a percentage of total space occupied.
Fund to close FY2010.
123
CITY OF IRVING
Irving Arts Center
Theater Reserve Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-1 $ 1,430,922 $ 406,219 $ 821,020 $ 717,323
Revenues
Interest on Investments $ 1,279 $ 1,524 $ 548 $ 435
Hotel/Motel Taxes 1,524,503 1,520,061 1,557,331 1,627,723
Transfers from Genghis Khan Fund - 300,000 300,000 82,434
Total Revenues $ 1,525,782 $ 1,821,585 $ 1,857,879 $ 1,710,592
Total Funds Available $ 2,956,704 $ 2,227,804 $ 2,678,899 $ 2,427,915
Expenditures
Miscellaneous $ 60,980 $ 60,802 $ 62,293 $ 65,109
Transfers to IAC General Fund 1,881,294 1,774,283 1,899,283 1,664,380
Transfers to Theater Equip Replacement Fund 93,409 - - -
Transfers to Genghis Khan Fund 100,000 - - -
Total Expenditures $ 2,135,683 $ 1,835,085 $ 1,961,576 $ 1,729,489
Available Fund Balance 9-30 $ 821,020 $ 392,719 $ 717,323 $ 698,426
Fund Description:
This fund was established in FY85-86. It serves
as a holding account from which to pay interest
and principal payments on bond debt service in
the event the Hotel/Motel Tax falls short of
projections. It serves two other functions: (1) to
supplement the General Fund for building
operation costs, and (2) to set up the Theater
Equipment Replacement Fund in FY91-92 for the
replacement of major equipment, furniture, and
fixtures in the Carpenter Performance Hall,
Dupree Theater, Rehearsal Hall, and Commons
Theater. Revenues for this fund come from
Hotel/Motel Tax and interest on investments.
124
CITY OF IRVING
Irving Arts Center
Computer Replacement Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-1 $ 138,323 $ 83,274 $ 137,401 $ 139,720
Revenues
Interest on Investments $ 272 $ 144,228 $ 203 $ 159
Transfer from IAC General Fund 2,116 2,116 2,116 -
Total Revenues $ 2,388 $ 146,344 $ 2,319 $ 159
Total Funds Available $ 140,711 $ 229,618 $ 139,720 $ 139,879
Expenditures
Transfers to IAC General Fund $ 3,310 $ - $ - $ -
Total Expenditures $ 3,310 $ - $ - $ -
Available Fund Balance 9-30 $ 137,401 $ 229,618 $ 139,720 $ 139,879
Fund Description:
This fund was established in FY90-91 by
City Council ordinance to set aside
monies for the replacement of computer
equipment. Monies for this fund are
obtained by transfers made out of the
IAC General Fund. Transfers to this
fund are based on a straight-line
depreciation schedule.
125
CITY OF IRVING
Irving Arts Center
Theater Equipment Replacement Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-1 $ 152,815 $ 86,560 $ 85,749 $ 15,830
Revenues
Interest on Investments $ 175 $ 160 $ 81 $ 10
Transfer from IAC Theater Reserve 93,409 - - -
Total Revenues $ 93,584 $ 160 $ 81 $ 10
Total Funds Available $ 246,399 $ 86,720 $ 85,830 $ 15,840
Expenditures
Transfers to IAC General Fund $ 160,650 $ 70,000 $ 70,000 $ 15,000
Total Expenditures $ 160,650 $ 70,000 $ 70,000 $ 15,000
Available Fund Balance 9-30 $ 85,749 $ 16,720 $ 15,830 $ 840
Fund Description:
This fund was established in FY 1991-92 by the
Irving Arts Board to set aside monies for the
replacement of major theater equipment, furniture,
and fixtures in the Carpenter Performance Hall,
Dupree Theater, Rehearsal Hall, and Suite 200.
Monies for this fund are obtained by transfers
made out of the Theater Reserve Fund. Transfers
will continue to be made until the fund balance
reaches $500,000. Transfers to this fund are
based on a straight-line depreciation schedule.
126
CITY OF IRVING
Irving Arts Center
Building Acquisition Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-1 $ 942,945 $ 20,092 $ 43,763 $ 43,790
Revenues
Interest on Investments $ 818 $ 1,143 $ 27 $ 21
Total Revenues $ 818 $ 1,143 $ 27 $ 21
Total Funds Available $ 943,763 $ 21,235 $ 43,790 $ 43,811
Expenditures
Transfers $ 900,000 $ - $ - $ 43,000
Total Expenditures $ 900,000 $ - $ - $ 43,000
Available Fund Balance 9-30 $ 43,763 $ 21,235 $ 43,790 $ 811
Fund Description:
The Irving Arts Board established this fund in FY96-
97. The purpose of this fund is to set aside funds for
the future expansion of the Irving Arts Center.
Monies for this fund are obtained from transfers made
from a combination of the General Fund and the
Theater Reserve Fund. Transfers to this fund are at
the Arts Board’s discretion.
127
CITY OF IRVING
Irving Arts Center
Genghis Khan Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ - $ 554,496 $ 978,694 $ 189,034
Revenues
Charges for Services $ - $ 400,000 $ 400,000 $ -
Interest on Investments 793 422 1,341 72
Miscellaneous - 144,000 49,000 -
Grants - 25,000 5,000 -
Transfer from IAC General Fund 75,000 95,000 95,000 -
Transfer from IAC Theater Reserve 100,000 - - -
Transfer from IAC Building Acquisition 900,000 - - -
Total Revenues $ 1,075,793 $ 664,422 $ 550,341 $ 72
Total Funds Available $ 1,075,793 $ 1,218,918 $ 1,529,035 $ 189,106
Expenditures
Salaries and Wages $ 21,869 $ 101,370 $ 59,014 $ 9,808
Benefits 790 18,353 18,353 3,240
Supplies 1,655 79,000 79,845 -
Utility - 601 601 -
Outside Services 71,841 445,060 833,413 50,000
Miscellaneous 944 109,577 48,775 -
Transfer to IAC Theater Reserve Fund - 300,000 300,000 82,434
Total Expenditures $ 97,099 $ 1,053,961 $ 1,340,001 $ 145,482
Available Fund Balance 9-30 $ 978,694 $ 164,957 $ 189,034 $ 43,624
Fund Description
This fund is will be used for operations of the
Exhibition: Genghis Khan scheduled for the
summer of 2011. The revenue stream includes
fund transfers from the Irving Arts Center, grant,
admission fees, gift shop sales and sponsorships
Fund will be closed once exhibition is complete
in FY2011-2012
128
CITY OF IRVING
Convention Center Complex Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 7,732,023 $ 3,394,236 $ 11,546,572 $ 11,111,416
Revenues
Hotel/Motel Tax $ 4,129,785 $ 3,507,055 $ 3,772,347 $ 3,682,832
Transfer In - - - -
Interest on Investments 8,536 200 200 200
Total Revenues $ 4,138,320 $ 3,507,255 $ 3,772,547 $ 3,683,032
Total Funds Available $ 11,870,343 $ 6,901,491 $ 15,319,119 $ 14,794,448
Expenditures
Property Management Services $ 14,485 $ - $ - $ -
Outside Services - - - -
Consulting - - - -
Office Furniture & Fixtures - - - -
Fam Tours - 150,000 150,000 -
Local Programs/Promotions - 235,000 235,000 -
Buildings - - - -
A&E - - - -
ICVB General Fund - 250,000 250,000 250,000
Transfer to Convention Center I&S - - - -
Transfer to HOT Reserve - - - -
Transfer to CCC Bond Fund - - - -
Transfer to Hotel Occupancy I&S 309,286 3,507,055 3,572,703 3,332,832
Total Expenditures $ 323,771 $ 4,142,055 $ 4,207,703 $ 3,582,832
Available Fund Balance 09-30 $ 11,546,572 $ 2,759,436 $ 11,111,416 $ 11,211,616
Fund Description:
In January 2000, City Council implemented an additional two percent of hotel/motel tax to be collected to
provide funding for a Convention Center complex. The new facility will open in January 2011.
129
CITY OF IRVING
Entertainment Venue Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 3,132,763 $ 684,350 $ 147,533 $ 355,177
Revenues
Hotel/Motel Tax $ 3,501,834 $ 3,507,055 $ 3,772,347 $ 3,682,832
Miscellaneous 21,800
Contribution from Developer - 50,000,000 - -
Interest on Investments 7,128 10,265 8,000 8,000
Total Revenues $ 3,530,762 $ 53,517,320 $ 3,780,347 $ 3,690,832
Total Funds Available $ 6,663,525 $ 54,201,670 $ 3,927,880 $ 4,046,009
Expenditures
Outside Services $ 4,231,266 $ 142,500 $ - $ -
Supplies 486 - - -
Legal Expenses 330,000 - - -
Travel and Training 346,616 - - -
Transfer to General Fund 158,721 41,903 - -
A&E - - - -
Transfer to Convention Center - - - -
Transfer to Occ Tax I&S 358,004 - - -
Agent Fees 4,505 - - -
Buildings - 50,000,000 - -
Transfer to Venue Debt Service 1,086,394 3,507,055 3,572,703 1,299,563
Total Expenditures $ 6,515,991 $ 53,691,458 $ 3,572,703 $ 1,299,563
Available Fund Balance 09-30 $ 147,533 $ 510,212 $ 355,177 $ 2,746,446
Fund Description:
In May 2007, City Council implemented an additional two percent of hotel/motel
tax to be collected to provide funding for an entertainment venue complex.
Planning has begun on the new facility, with the final size and scope of the facility
still to be determined.
130
CITY OF IRVING
Heritage and Museum Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 2,761,569 $ 2,726,326 $ 2,760,001 $ 2,763,319
Revenues
Hotel/Motel Tax $ 221,012 $ 219,191 $ 235,739 $ 230,177
Interest on Investments 6,484 30,000 7,000 9,000
Total Revenues $ 227,496 $ 249,191 $ 242,739 $ 239,177
Total Funds Available $ 2,989,065 $ 2,975,517 $ 3,002,740 $ 3,002,496
Expenditures
Salaries and Wages $ 157,363 $ 156,388 $ 156,388 $ 58,466
Benefits 33,424 34,985 34,985 42,668
Supplies 4,615 5,500 5,500 3,750
Building Maintenance 1,239 1,500 1,500 1,500
Equipment Maintenance - 750 750 -
Utility 1,199 1,200 1,200 1,200
Outside Services 12,995 22,000 21,500 19,000
Miscellaneous 18,229 14,875 14,700 10,500
Transfers - 398 398 398
Capital - 2,500 2,500 152,500
Total Expenditures $ 229,064 $ 240,096 $ 239,421 $ 289,982
Available Fund Balance 9-30 $ 2,760,001 $ 2,735,421 $ 2,763,319 $ 2,712,515
Fund Description:
This fund receives its revenue from
one percent of the hotel/motel tax
revenue and was established in FY
2000-01 to set aside funding for a
heritage museum within Irving.
131
CITY OF IRVING
Museum Operating Fund
2009-10 2010-12 2010-12 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 39,646 $ 37,706 $ 44,251 $ 47,651
Revenues
Revenue from Gift Shop Sales $ 4,294 $ 6,000 $ 4,000 $ 4,000
Donations 1,410 1,300 1,400 1,400
Rent - - - -
Total Revenues $ 5,704 $ 7,300 $ 5,400 $ 5,400
Total Funds Available $ 45,350 $ 45,006 $ 49,651 $ 53,051
Expenditures
Supplies $ - $ 500 $ 500 $ 100
Utility $ 99 $ 3,750 $ 1,000 $ 250
Miscellaneous 1,000 500 500 1,000
Total Expenditures $ 1,099 $ 4,750 $ 2,000 $ 1,350
Available Fund Balance 9-30 $ 44,251 $ 40,256 $ 47,651 $ 51,701
Fund Description:
This fund accounts for the revenues and operating
expenses associated with both the Heritage and
Mustang operations.
132
CITY OF IRVING
Hotel Occupancy Tax Reserve Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 11,162,912 $ 11,329,333 $ 11,096,022 $ 11,116,022
Revenues
Transfers from Convention Center $ - $ - $ - $ -
Interest on Investments 1,041 20,000 20,000 20,000
Total Revenues $ 1,041 $ 20,000 $ 20,000 $ 20,000
Total Funds Available $ 11,163,953 $ 11,349,333 $ 11,116,022 $ 11,136,022
Expenditures $ - $ - $ - $ -
Transfer to Occ Tax I&S $ 67,932
Total Expenditures $ 67,932 $ - $ - $ -
Available Fund Balance 09-30 $ 11,096,022 $ 11,349,333 $ 11,116,022 $ 11,136,022
Fund Description:
Accounts for the bond requirements for the portion of this fund attributed to the Civic Center. The
required accumulated fund balance represents the least of either the maximum annual debt
service on the outstanding bonds; 1¼ times the average annual debt service on the outstanding
bonds; or 10 percent of the amount of the proceeds of the bonds.
133
134
BUDGET SUMMARIES
FUND SUMMARIES
-
GRANT FUNDS
135
CITY OF IRVING
Community Development Block Grant Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 1,860 $ 3,958 $ 1,860 $ 1,303,701
Revenues
Receipts from Federal $ 1,230,696 $ 2,504,539 $ 2,504,539 $ 2,106,421
Revolving Loan Payment 5,032 - - -
Misc. Revenue 5,106 - - -
Total Revenues $ 1,240,834 $ 2,504,539 $ 2,504,539 $ 2,106,421
Total Funds Available $ 1,242,694 $ 2,508,497 $ 2,506,399 $ 3,410,122
Expenditures
Salaries and Wages $ 279,397 $ 604,032 $ 404,569 $ 531,428
Benefits 78,838 170,941 106,189 198,053
Supplies 7,739 52,250 33,550 (0)
Equipment Maintenance 3,697 5,050 5,000 6,149
Utilties 290 3,500 1,000 -
Outside Services 768,896 1,631,131 544,801 1,364,152
Miscellaneous Services 101,977 30,996 100,951 0
Transfers - 6,639 6,639 6,639
Capital Expenditures - - - -
Total Expenditures $ 1,240,834 $ 2,504,539 $ 1,202,698 $ 2,106,421
Available Fund Balance 09-30 $ 1,860 $ 3,958 $ 1,303,701 1,303,701
Fund Description:
Accounts for the receipt and expenditure of
federal grant funds that will be used to revitalize
neighborhoods, expand affordable housing and
economic opportunities and/or improve
community facilities and services, principally to
benefit low- and moderate-income persons.
136
CITY OF IRVING
Home Investment Partnership Grant Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ (26,994) $ - $ - $ 3,554
Revenues
Receipts from Federal $ 374,559 $ 1,070,341 $ 1,070,341 $ 948,139
Program Income (400) - - -
Miscellanous Revenue - - - -
Total Revenues $ 374,159 $ 1,070,341 $ 1,070,341 $ 948,139
Total Funds Available $ 347,165 $ 1,070,341 $ 1,070,341 $ 951,693
Expenditures
Salaries and Wages $ 54,127 $ 75,767 $ 72,770 $ 73,160
Benefits 18,733 22,498 21,941 21,654
Supplies - - - -
Utilities - - - -
Outside Services 278,141 972,076 972,076 853,325
Miscellaneous Services (3,836) - - -
Transfers - - - -
Total Expenditures $ 347,165 $ 1,070,341 $ 1,066,787 948,139
Available Fund Balance 09-30 $ - $ - $ 3,554 $ 3,554
Fund Description:
Accounts for the receipt and expenditure of federal
grants that will be used to fund a wide range of
activities that create affordable housing
opportunities for low-income persons in
partnerships with local nonprofit groups or for-
profit entities.
137
CITY OF IRVING
Emergency Shelter Grant Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ - $ - $ - $ 4,989
Revenues
Receipts from Federal $ 99,772 $ 99,788 $ 99,788 $ 99,590
Total Revenues $ 99,772 $ 99,788 $ 99,788 $ 99,590
Total Funds Available $ 99,772 $ 99,788 $ 99,788 $ 104,579
Expenditures
Salaries and Wages $ 4,989 $ 1,777 $ - $ 4,980
Benefits - 662 - -
Utilities - - - -
Outside Services 94,783 97,349 94,799 94,610
Miscellaneous Services - - - -
Total Expenditures $ 99,772 $ 99,788 94,799 $ 99,590
Available Fund Balance 09-30 $ - $ - $ 4,989 $ 4,989
Fund Description:
Accounts for the receipt and expenditure of funds for the rehabilitation or conversion of buildings into
homeless shelters and certain related social services operating expenses, homeless prevention and
other activities that assist homeless persons.
138
CITY OF IRVING
Community Development Block Grant - Recovery
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ (5,564) $ 608,703 $ 26,294 $ -
Revenues
Receipts from Federal $ 496,870 $ 5,639 $ 5,639 $ -
Total Revenues $ 496,870 $ 5,639 $ 5,639 $ -
Total Funds Available $ 491,306 $ 614,342 $ 31,933 $ -
Expenditures
Salaries and Wages $ - $ 4,028 $ - $ -
Benefits - 1,611 - -
Utiities - - - -
Outside Services 465,012 - 31,933 -
Miscellaneous Services - - - -
Total Expenditures $ 465,012 $ 5,639 $ 31,933 $ -
Available Fund Balance 09-30 $ 26,294 $ 608,703 $ - $ -
Fund Description:
Established in FY 2008-09 as part of the American Recovery and Reinvestment Act of 2009.
Funds are used to provide assistance to low and moderate income persons. The primary focus of this
fund is to increase economic development, job creation, and infrastructure development.
This is a three-year grant
139
CITY OF IRVING
Neighbhorhood Stablization Program
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ - $ 358,039 $ 10 $ 0
Revenues
Receipts from Federal $ 218,674 $ 50,910 $ 222,468 $ -
Total Revenues $ 218,674 $ 50,910 $ 222,468 $ -
Total Funds Available $ 218,674 $ 408,949 $ 222,478 $ 0
Expenditures
Salaries and Wages $ 1,032 $ 38,302 $ 30,861 $ -
Benefits - 12,608 9,974 -
Utilities - - - -
Outside Services 217,067 - 181,643 -
Miscellaneous Services 565 - - -
Total Expenditures $ 218,664 $ 50,910 $ 222,478 $ -
Available Fund Balance 09-30 $ 10 $ 358,039 $ 0 $ 0
Fund Description:
Established in FY 2008-09 as part of the American Recovery and Reinvestment Act of 2009.
This is a three-year grant
140
CITY OF IRVING
Homeless Prevention and Rapid Re-Housing Program Grant - Federal
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ - $ 930,680 $ 2,466 $ (0)
Revenues
Receipts from Federal $ 311,260 $ 84,977 $ 256,733 $ -
Total Revenues $ 311,260 $ 84,977 $ 256,733 $ -
Total Funds Available $ 311,260 $ 1,015,657 $ 259,199 $ (0)
Expenditures
Salaries and Wages $ 35,978 $ 61,572 $ 43,770 $ -
Benefits 14,964 23,405 15,620 -
Utilities - - - -
Outside Services 257,852 - 199,809 -
Miscellaneous Services - - - -
Total Expenditures $ 308,794 $ 84,977 $ 259,199 $ -
Available Fund Balance 09-30 $ 2,466 $ 930,680 $ (0) $ (0)
Fund Description:
Established in FY 2008-09 as part of the American Recovery and Reinvestment Act of 2009.
Funds are used to provide assistance to homeless and near homeless residents of Irving. This
program provides homelessness prevention services such as rental assistance, utility assistance,
legal assistance, etc., as well as rapid re-housing of homeless persons.
This is a three-year grant
141
CITY OF IRVING
Emergency Shelter Grant - State
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ - $ 75,000 $ 8,769 $ -
Revenues
Receipts from Federal $ 10,275 $ 85,060 $ - $ -
Total Revenues $ 10,275 $ 85,060 $ - $ -
Total Funds Available $ 10,275 $ 160,060 $ 8,769 $ -
Expenditures
Salaries and Wages $ - $ - $ - $ -
Benefits $ - $ - $ - $ -
Utilities $ - $ - $ - $ -
Outside Services $ 25,905 $ - $ 8,769 $ -
Miscellaneous Services $ 1,506 $ - $ - $ -
Total Expenditures $ 1,506 $ - $ 8,769 $ -
Available Fund Balance 09-30 $ 8,769 $ 160,060 $ - $ -
Fund Description:
Established in FY 2008-09 as part of the American Recovery and Reinvestment Act of 2009.
This is a three-year grant
142
CITY OF IRVING
Homeless Prevention and Rapid Re-Housing Program Grant - State
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ - $ 1,000,000 $ 31,914 $ -
Revenues
Receipts from Federal $ 264,183 $ - $ 508,436 $ -
Total Revenues $ 264,183 $ - $ 508,436 $ -
Total Funds Available $ 264,183 $ 1,000,000 $ 540,350 $ -
Expenditures
Salaries and Wages $ 612 $ 61,586 $ - $ -
Benefits - 23,474 - -
Utilities - - - -
Outside Services 205,159 - 531,581 -
Miscellaneous Services 26,498 - 8,769 -
Total Expenditures $ 232,269 $ 85,060 $ 540,350 $ -
Available Fund Balance 09-30 $ 31,914 $ 914,940 $ - $ -
Fund Description:
Established in FY 2008-09 as part of the American Recovery and Reinvestment Act of 2009.
This is a three-year grant
143
CITY OF IRVING
Texas Highway Traffic Safety Grant Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ - $ - $ - $ -
Revenues
Texas Hwy. Traffic Safety Gran $ 149,124 $ 147,500 $ 147,500 $ -
Receipts from State 1,388 - - -
Total Revenues $ 150,512 $ 147,500 $ 147,500 $ -
Total Funds Available $ 150,512 $ 147,500 $ 147,500 $ -
Expenditures
DWI Grant $ 17,851 $ 10,000 $ 10,000 $ -
Click It or Ticket 4,154 10,000 10,000 -
STEP Grant 128,508 127,500 127,500 -
Total Expenditures $ 150,513 $ 147,500 $ 147,500 $ -
Available Fund Balance 09-30 $ - $ - $ - $ -
Fund Description:
Accounts for the various STEP
grants received by the Police
Department for increased traffic
enforcement to decrease fatalities
and injury accidents to include DWI
enforcement, seat belt safety and
child restraint.
144
CITY OF IRVING
Local Law Enforcement Block Grant Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ - $ - $ - $ -
Revenues
LLEBG Program - Federal $ 210,787 $ 35,000 $ 35,000 $ -
Total Revenues $ 210,787 $ 35,000 $ 35,000 $ -
Total Funds Available $ 210,787 $ 35,000 $ 35,000 $ -
Expenditures
Supplies $ 62,783 $ 35,000 $ 35,000 $ -
Capital 148,004 - - -
Total Expenditures $ 210,787 $ 35,000 $ 35,000 $ -
Available Fund Balance 09-30 $ - $ - $ - $ -
Fund Description:
Accounts for the receipt and expenditure of
federal grant funds from the Bureau of Justice
Assistance. These funds are used to
purchase capital equipment associated with
police activities.
145
CITY OF IRVING
Miscellaneous Grants Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 441,113 $ 410,265 $ 419,551 $ 419,551
Revenues
Receipts from State $ - $ - $ - $ -
Receipts from Federal 1,469,686 - - -
Other Grant Revenue 16,790 1,500,000 - -
LEOSE- City Marshal 64 1,080 - -
LEOSE- Fire - 2,500 - -
LEOSE- Police 36,933 24,000 - -
Other Donations - 15,000 - -
Interest Income - - - -
Transfer from General Fund - - - -
Total Revenues $ 1,523,473 $ 1,542,580 $ - $ -
Total Funds Available $ 1,964,586 $ 1,952,845 $ 419,551 $ 419,551
Expenditures
LEOSE - Police $ 36,933 $ 24,000 $ - $ -
LEOSE - Fire - 2,500 - -
LEOSE - Courts 129 1,080 - -
MMRS 19,698 - - -
Campion Trails - 1,500,000 - -
Irving YES 1,800 - - -
National Center for Civic Innova 5,000 - - -
EPA Grant 84,119 - - -
EECBG Grant 1,385,566 - - -
Teen Court Allstate Foundation 11,790 15,000 - -
Total Expenditures $ 1,545,035 $ 1,542,580 $ - $ -
Available Fund Balance 09-30 $ 419,551 $ 410,265 $ 419,551 $ 419,551
Fund Description:
Accounts for the receipt and expenditure of various grants that do not match a specific grant
category.
146
CITY OF IRVING
Transportation Grant Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 76 $ - $ 76 $ 76
Revenues
Receipts from State $ - $ - $ - $ -
Interest - - - -
Total Revenues $ - $ - $ - $ -
Total Funds Available $ 76 $ - $ 76 $ 76
Expenditures
Salaries and Wages $ - $ - $ - $ -
Other Capital - - - -
Total Expenditures $ - $ - $ - $ -
Available Fund Balance 09-30 $ 76 $ - $ 76 $ 76
Fund Description:
Established in FY 2002-03 to track the funds
received from the Texas Department of
Transportation for a major thoroughfare
detection system and traffic signals through the
City.
147
CITY OF IRVING
Library Grant Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 4,371 $ - $ - $ -
Revenues
Other Grant Revenue $ 12,416 $ - $ - $ -
Donations 58,639 - - -
Receipts from Federal Govt - 20,000 - -
Receipts from State 88,983 100,000 - -
Total Revenues $ 160,038 $ 120,000 $ - $ -
Total Funds Available $ 164,409 $ 120,000 $ - $ -
Expenditures
NEA Grant $ - $ 20,000 $ - $ -
Lone Star Grant 89,347 100,000 - -
Texas Book Festival 1,594 - - -
Lone Star Libraries - - - -
Mervyn's Nat'l Children's Book W - - - -
The BIG READ 10,823 - - -
Donation Programs 62,645 - - -
Cultural Connections - - - -
Get Real, Get Fit - - - -
PAC Hug - - - -
NOVA"Einsteins Big Idea" - - - -
Read to Your Bunny - - - -
Total Expenditures $ 164,409 $ 120,000 $ - $ -
Available Fund Balance 09-30 $ - $ - $ - $ -
Fund Description:
Fund established in FY 2004-04 to account for the receipt and expenditure of various library
grants to be used toward literary programs and the purchase of library materials.
148
CITY OF IRVING
Emergency Management Grant Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ - $ 84,757 $ - $ -
Revenues
Receipts from State $ 693,158 $ 61,727 $ 61,727 $ -
Total Revenues $ 693,158 $ 61,727 $ 61,727 $ -
Total Funds Available $ 693,158 $ 146,484 $ 61,727 $ -
Expenditures
MMRS FY 2006-07 $ - $ - $ - $ -
State Homeland Security Program 68,948 - - -
LETPP - - - -
SHSP-LEAP 67,797 - - -
EMPG FY 2006-07 - - - -
MMRS Grants 205,618 61,727 61,727 -
SHSHP Grant 19,068 - - -
USAI 104,980 - - -
Buffer Zone Protection 66,484 - - -
EMPG 78,653 - - -
SHSP 2005 81,610 - - -
Total Expenditures $ 693,158 $ 61,727 $ 61,727 $ -
Available Fund Balance 09-30 - $ 84,757 $ - $ -
Fund Description:
Established in FY 2004-05, this grant fund provides for the
receipt of funds from the Federal Government for City
security initiatives. It includes the Metropolitan Mobility
Response System (MMRS) contract as well as the Domestic
Preparedness Grant, Emergency Management Program
Grant, and the Homeland Security Grant which provide
funding for specialized training equipment for hazardous
materials, fire services, law enforcement and EMS personnel.
149
CITY OF IRVING
Criminal Justice Grant Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ - $ 1,124 $ 1 $ 1
Revenues
Receipts from State $ 37,240 $ 150,000 $ 150,000 $ -
Transfer from General Fund 34,118 33,350 33,350 -
Total Revenues $ 71,358 $ 183,350 $ 183,350 $ -
Total Funds Available $ 71,358 $ 184,474 $ 183,351 $ 1
Expenditures
VOCA $ - $ 150,000 $ 150,000 $ -
VAWA - - - -
Gang Initiative Grant - - - -
VCLG 71,358 33,350 33,350 -
Police - - - -
Miscellaneous - - - -
Total Expenditures $ 71,358 $ 183,350 $ 183,350 $ -
Available Fund Balance 09-30 $ 1 $ 1,124 $ 1 $ 1
Fund Description:
Accounts for the receipt and expenditure of
the various Domestic Violence and Victims
Assistance Grants. These grant funds pay
for personnel costs related to the Family
Advocacy Center Counselors and two
investigators.
150
CITY OF IRVING
Donation Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 8,547 $ 1,868 $ 65,579 $ 65,579
Revenues
Building & Standards Civil Penaltie $ - $ - $ - $ -
Donations 59,491 29,500 29,500 -
Total Revenues $ 59,491 $ 29,500 $ 29,500 $ -
Total Funds Available $ 68,038 $ 31,368 $ 95,079 $ 65,579
Expenditures
Fire Department $ - $ 15,000 $ 15,000 $ -
Code Enforcement - - - -
Solid Waste Services - - - -
IT 901 - - -
Animal Services - 5,000 5,000 -
Public Health 1,060 5,000 5,000 -
Inspections - 3,000 3,000 -
Municipal Court 498 1,500 1,500 -
Total Expenditures $ 2,459 $ 29,500 $ 29,500 $ -
Available Fund Balance 09-30 $ 65,579 $ 1,868 $ 65,579 $ 65,579
Fund Description:
Established during FY 2004-05, this fund
provides for the receipt of private donations and
expenditures associated with specific programs.
Currently, the Fire Department receives
donations used toward the Fire Safety House
educational program. In addition, the Public
Health and Environmental Services Department
receives donations toward public health
programming, and the Municipal Court receives
donations for Teen Court activities.
151
152
BUDGET SUMMARIES
FUND SUMMARIES
-
OTHER FUNDS
153
CITY OF IRVING
Park Donation Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 20,487 $ 28,005 $ 28,685 $ 36,203
Revenues
Donations $ 8,198 $ 4,800 $ 4,800 $ 9,000
Interest on Investments - 2,718 2,718 -
Total Revenues $ 8,198 $ 7,518 $ 7,518 $ 9,000
Total Funds Available $ 28,685 $ 35,523 $ 36,203 $ 45,203
Expenditures
Land Purchases $ - $ - $ - $ -
Total Expenditures $ - $ - $ - $ -
Available Fund Balance 09-30 $ 28,685 $ 35,523 $ 36,203 $ 45,203
Fund Description:
This fund was established to
account for the accumulation of
funds from the dontations by
citizens on their monthly water
bills. These funds are designated
solely for park land acquisition.
154
CITY OF IRVING
Cimarron Recreation Center Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 105,904 $ 94,294 $ 74,327 $ 62,718
Revenues
Recreation Center Revenue $ 212,314 $ 230,080 $ 230,080 $ 207,309
Interest on Investments 78 1,845 1,845 100
Total Revenues $ 212,392 $ 231,925 $ 231,925 $ 207,409
Total Funds Available $ 318,296 $ 326,219 $ 306,252 $ 270,127
Expenditures
Salaries and Wages $ 70,491 $ 116,954 $ 116,954 $ 101,555
Benefits 3,446 12,255 12,255 9,314
Supplies 117,045 100,400 100,400 115,150
Structure Maintenance 24,163 5,000 5,000 5,000
Equipment Maintenance 130 1,000 1,000 500
Utility - 1,000 1,000 -
Outside Services 1,951 4,150 4,150 2,400
Miscellaneous 2,575 2,775 2,775 2,775
Capital 24,167 - - -
Total Expenditures $ 243,968 $ 243,534 $ 243,534 $ 236,694
Available Fund Balance 09-30 $ 74,327 $ 82,685 $ 62,718 $ 33,433
Fund Description:
This fund was established to
recognize revenues and
expenditures for Cimarron
Recreation Center programming
and to eliminate the individual
checking account for the
recreation center.
155
CITY OF IRVING
Lee Park Recreation Center Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 68,040 $ 58,610 $ 100,599 $ 91,169
Revenues
Recreation Center Revenue $ 138,926 $ 125,655 $ 125,655 $ 123,300
Interest on Investments 121 2,941 2,941 130
Total Revenues $ 139,047 $ 128,596 $ 128,596 $ 123,430
Total Funds Available $ 207,087 $ 187,206 $ 229,195 $ 214,599
Expenditures
Salaries and Wages $ 52,169 $ 77,176 $ 77,176 $ 70,560
Benefits 2,160 8,050 8,050 7,164
Supplies 42,088 42,100 42,100 39,800
Structure Maintenance 6,947 7,000 7,000 7,000
Equipment Maintenance 928 1,000 1,000 1,000
Utility - - - -
Outside Services 820 1,400 1,400 1,000
Miscellaneous 1,376 1,300 1,300 1,300
Capital - - - -
Total Expenditures $ 106,488 $ 138,026 $ 138,026 $ 127,824
Available Fund Balance 09-30 $ 100,599 $ 49,180 $ 91,169 $ 86,775
Fund Description:
This fund was established to
recognize revenues and
expenditures for Lee Park
Recreation Center
programming and to eliminate
the individual checking account
for the recreation center.
156
CITY OF IRVING
Heritage Senior Center Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 87,378 $ 51,992 $ 66,166 $ 41,885
Revenues
Recreation Center Revenue $ 184,765 $ 208,470 $ 208,470 $ 190,000
Interest on Investments 152 2,171 2,171 150
Total Revenues $ 184,917 $ 210,641 $ 210,641 $ 190,150
Total Funds Available $ 272,295 $ 262,633 $ 276,807 $ 232,035
Expenditures
Salaries and Wages $ 44,254 $ 79,790 $ 68,685 $ 66,865
Benefits 1,100 5,137 5,137 4,108
Supplies 131,150 133,200 133,200 132,300
Structure Maintenance 13,679 10,500 10,500 10,500
Equipment Maintenance 1,439 1,500 1,500 1,500
Utility - - - -
Outside Services 10,961 14,000 14,000 12,300
Miscellaneous 1,096 1,900 1,900 1,900
Capital Expenditures 2,450 - - -
Total Expenditures $ 206,129 $ 246,027 $ 234,922 $ 229,473
Available Fund Balance 09-30 $ 66,166 $ 16,606 $ 41,885 $ 2,562
Fund Description:
This fund was established to
recognize revenues and
expenditures for Heritage Senior
Center programming and to
eliminate the individual checking
account for the recreation
center.
157
CITY OF IRVING
Mustang Park Recreation Center Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 140,742 $ 151,722 $ 172,176 $ 183,156
Revenues
Recreation Center Revenue $ 183,893 $ 164,805 $ 164,805 $ 165,620
Interest on Investments 429 2,524 2,524 500
Total Revenues $ 184,322 $ 167,329 $ 167,329 $ 166,120
Total Funds Available $ 325,064 $ 319,051 $ 339,505 $ 349,276
Expenditures
Salaries and Wages $ 47,873 $ 65,484 $ 65,484 $ 63,092
Benefits 2,307 6,475 6,475 6,036
Supplies 77,475 70,205 70,205 68,500
Structure Maintenance 19,064 5,750 5,750 5,750
Equipment Maintenance 1,669 1,900 1,900 1,900
Utility 1,134 1,000 1,000 1,000
Outside Services 2,449 3,270 3,270 2,770
Miscellaneous 917 2,265 2,265 1,700
Capital - - - -
Total Expenditures $ 152,888 $ 156,349 $ 156,349 $ 150,748
Available Fund Balance 09-30 $ 172,176 $ 162,702 $ 183,156 $ 198,528
Fund Description:
This fund was established to
recognize revenues and
expenditures for Mustang Park
Recreation Center programming
and to eliminate the individual
checking account for the
recreation center.
158
CITY OF IRVING
Northwest Park Recreation Center Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 111,762 $ 113,304 $ 121,025 $ 122,567
Revenues
Recreation Center Revenue $ 134,890 $ 140,460 $ 140,460 $ 135,000
Interest on Investments 424 1,888 1,888 500
Total Revenues $ 135,314 $ 142,348 $ 142,348 $ 135,500
Total Funds Available $ 247,076 $ 255,652 $ 263,373 $ 258,067
Expenditures
Salaries and Wages $ 43,481 $ 68,858 $ 68,858 $ 66,936
Benefits 1,958 7,153 7,153 6,318
Supplies 51,164 54,990 54,990 52,030
Structure Maintenance 4,144 5,000 5,000 5,000
Equipment Maintenance - 1,250 1,250 -
Utility - - - -
Outside Services 170 1,900 1,900 500
Miscellaneous 1,245 1,655 1,655 1,630
Capital 23,890 - - -
Total Expenditures $ 126,051 $ 140,806 $ 140,806 $ 132,414
Available Fund Balance 09-30 $ 121,025 $ 114,846 $ 122,567 $ 125,653
Fund Description:
This fund was established to
recognize revenues and
expenditures for Northwest
Park Recreation Center
programming and to eliminate
the individual checking account
for the recreation center.
159
CITY OF IRVING
Senter Park Recreation Center Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 103,089 $ 106,149 $ 88,791 $ 91,851
Revenues
Recreation Center Revenue $ 124,104 $ 131,180 $ 131,180 $ 125,500
Interest on Investments 123 1,545 1,545 150
Total Revenues $ 124,227 $ 132,725 $ 132,725 $ 125,650
Total Funds Available $ 227,316 $ 238,874 $ 221,516 $ 217,501
Expenditures
Salaries and Wages $ 37,458 $ 60,581 $ 60,581 $ 62,807
Benefits 1,626 6,820 6,820 5,897
Supplies 52,989 48,764 48,764 46,664
Structure Maintenance 44,536 9,400 9,400 9,400
Equipment Maintenance - 500 500 -
Utility - - - -
Outside Services 948 2,400 2,400 1,900
Miscellaneous 967 1,200 1,200 1,200
Capital Expenditures - - - -
Total Expenditures $ 138,524 $ 129,665 $ 129,665 $ 127,868
Available Fund Balance 09-30 $ 88,791 $ 109,209 $ 91,851 $ 89,633
Fund Description:
This fund was established to
recognize revenues and
expenditures for Senter Park
Recreation Center
programming and to eliminate
the individual checking account
for the recreation center.
160
CITY OF IRVING
West Park Recreation Center Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 63,635 $ 57,996 $ 60,345 $ 54,706
Revenues
Recreation Center Revenue $ 95,157 $ 110,000 $ 110,000 $ 100,000
Interest on Investments 115 1,319 1,319 120
Total Revenues $ 95,272 $ 111,319 $ 111,319 $ 100,120
Total Funds Available $ 158,907 $ 169,315 $ 171,664 $ 154,826
Expenditures
Salaries and Wages $ 42,334 $ 65,084 $ 65,084 $ 61,388
Benefits 1,876 6,744 6,744 5,786
Supplies 43,050 38,390 38,390 37,385
Structure Maintenance 10,462 3,000 3,000 3,000
Equipment Maintenance - - - -
Utility - - - -
Outside Services - 2,800 2,800 -
Miscellaneous 840 940 940 940
Capital - - - -
Total Expenditures $ 98,562 $ 116,958 $ 116,958 $ 108,499
Available Fund Balance 09-30 $ 60,345 $ 52,357 $ 54,706 $ 46,327
Fund Description:
This fund was established to
recognize revenues and
expenditures for West Park
Recreation Center programming
and to eliminate the individual
checking account for the
recreation center.
161
CITY OF IRVING
Economic Development Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 5,527,182 $ 7,783,593 $ 7,985,478 $ 11,746,550
Revenues
Transfer from General Fund $ 1,245,000 $ 1,839,800 $ 1,839,800 $ 1,839,800
Other Grant Receipts - 1,000,000 975,000 25,000
Transfer from Downtown & Events Fund 70,000 - - -
Transfer from Texas Stadium #1 Fund 5,315,141 - 1,700,000
Transfer from TIF Funds 2,450,411 2,000,000 4,079,822 1,511,501
Interest on Investments 27,429 20,000 25,000 25,000
Total Revenues $ 9,107,982 $ 4,859,800 $ 6,919,622 $ 5,101,301
Total Funds Available $ 14,635,164 $ 12,643,393 $ 14,905,100 $ 16,847,851
Expenditures
Salaries and Wages $ - $ - $ - $ -
Benefits - - - -
Supplies - - - -
Miscellaneous Services - - - -
Transfer to General Fund - - - -
Programs
Development Incentives 289,705 - - -
Intersection Improvements 434,021 500,000 - -
Downtown Land Banking - 1,250,000 1,218,750 31,250
Economic Development Projects 4,065,959 4,224,000 100,000 406,250
Irving Blvd. Corridor Improvement - - - -
Chamber Operations 1,696,000 1,675,000 1,675,000 1,675,000
Sister Cities 164,000 164,800 164,800 164,800
Total Expenditures $ 6,649,685 $ 7,813,800 $ 3,158,550 $ 2,277,300
Available Fund Balance 9-30 $ 7,985,478 $ 4,829,593 $ 11,746,550 $ 14,570,551
162
CITY OF IRVING
Main Street and Events Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 528,816 $ 547,065 $ 543,465 $ 629,313
Revenues
Hotel/Motel Tax $ 88,405 $ 87,676 $ 94,309 $ 92,071
Miscellaneous $ 16,500
Rent - 33,000 74,855 33,000
Interest on Investments 762 5,000 1,000 1,000
Total Revenues $ 105,667 $ 125,676 $ 170,164 $ 126,071
Total Funds Available $ 634,483 $ 672,741 $ 713,629 $ 755,384
Expenditures
Supplies 47 507 250 250
Building Maintenance 722 2,000 1,000 1,000
Utility 7,404 11,960 8,360 9,500
Outside Services 5,974 6,000 6,000 6,000
Miscellaneous 6,872 24,507 68,507 68,507
Transfers 70,000 199 199 199
Total Expenditures $ 91,018 $ 45,173 $ 84,316 $ 85,456
Available Fund Balance 9-30 $ 543,465 $ 627,568 $ 629,313 $ 669,928
Fund Description:
This fund is provided for the professional staff and
programs of the Preservation and Redevelopment Board.
All revenues for this fund are obtained from the
hotel/motel tax revenue for heritage tourism and the
administration thereof.
163
CITY OF IRVING
Tax Increment Financing District Fund
2009‐10 2010‐11 2010‐11 2011‐12
ACTUAL ADOPTED ESTIMATED PROPOSED
Beginning Cash 10‐01 $ 2,384,943 $ 1,406,186 1,019,626
$ $ 93,465
Revenues
DCCCD Contribution $ 793,337 $ 750,597 $ 757,208 $ 837,747
DCCCD Reimbursement (490,213) (386,545) (389,851) (428,620)
Irving Independent School District Net Prepayment 279,998 395,728 1,010,907 262,679
IISD Net Prepayment Adjustment (1,061,042) (395,728) (758,179) (232,679)
Carrollton/Farmers Branch ISD Contribution 13,534,607 13,241,016 13,386,914 12,730,114
Carrollton/Farmers Branch ISD Reimb. (8,307,921) (8,871,481) (8,969,232) (8,529,176)
City of Irving ‐ Transfer in from General Fund 2,332,709 2,386,048 2,325,075 2,687,245
City of Irving Reimb. (620,539) ‐ ‐ ‐
Interest 8,484 6,000 6,000 5,000
Total Net Revenues $ 6,469,419 $ 7,125,635 7,368,842
$ $ 7,332,310
Total Funds Available $ 8,854,362 $ 8,531,821 8,388,468
$ $ 7,425,775
Expenditures
Supplies 69 1,800 1,800 1,800
Miscellaneous Services 19 ‐ ‐ ‐
Administrative Costs 14,969 15,000 15,000 48,700
Outside Service ‐ Other 16,250 20,000 ‐ ‐
Total Administrative Expenditures $ 31,307 $ 36,800 $ 16,800 $ 50,500
Outside Services
Developer Reimbursement $ 5,322,899 $ 5,972,275 6,039,535
$ $ 5,115,599
Capital Costs 387,000 387,000 387,000
Update to TIF Plan ‐ ‐ ‐ ‐
Previously Approved Encumbrances 1,082,895 958,486 900,000
Total Outside Services $ 5,322,899 $ 7,442,170 7,385,021
$ $ 6,402,599
Tranfers Out
Transfer to General $ 36,700 $ 40,000 $ 40,000 $ ‐
Transfer to TIF Project Fund 2,443,830 853,182 853,182 729,930
Total Expenditures $ 7,834,736 $ 8,372,152 8,295,003
$ $ 7,183,029
Estimated Cash 09‐30 $ 1,019,626 $ 159,669 $ 93,465 $ 242,746
164
CITY OF IRVING
TIF Project Fund
2009‐10 2010‐11 2010‐11 2011‐12
ACTUAL ADOPTED ESTIMATED PROPOSED
Beginning Cash 10‐01 $ 1,953,072 $ 4,399,902 $ 4,401,034 $ 1,405,044
Revenues
Transfer from TIF Fund $ 2,443,830 $ 853,182 $ 853,182 $ 729,930
Interest 4,132 3,000 4,010 5,000
Total Net Revenues $ 2,447,962 $ 856,182 $ 857,192 $ 734,930
Total Funds Available $ 4,401,034 $ 5,256,084 $ 5,258,226 $ 2,139,974
Expenditures
Board Discretionary (Water Feature) $ ‐ $ ‐ $ ‐ $ ‐
Transfers to DART Assistance $ 3,000,000
Other Projects ‐ 853,182 853,182 ‐
Total Expenditures $ ‐ $ 853,182 $ 3,853,182 $ ‐
Estimated Cash 09‐30 $ 4,401,034 $ 4,402,902 $ 1,405,044 $ 2,139,974
165
CITY OF IRVING
Tax Increment Financing District #2 Fund
2009‐10 2010‐11 2010‐11 2011‐12
ACTUAL ADOPTED ESTIMATED PROPOSED
Beginning Cash 10‐01 $ ‐ $ ‐ $ ‐ $ ‐
Revenues
Transfer from General Fund $ ‐ $ ‐ $ ‐ $ 20,000
Interest ‐ ‐ ‐ ‐
Total Net Revenues $ ‐ $ ‐ $ ‐ 20,000
$
Total Funds Available $ ‐ $ ‐ $ ‐ 20,000
$
Expenditures
Other Projects $ ‐ $ ‐ $ ‐ $ ‐
Total Expenditures $ ‐ $ ‐ $ ‐ $ ‐
Estimated Cash 09‐30 $ ‐ $ ‐ $ ‐ 20,000
$
TIF #2 was established in FY 2010‐11 to provide funding for redevelopment of the Irving Boulevard
Corridor. As the district was establsied in the prior eyar, and property taxes delcined on the Tax
Year 2011 certified roll, the revenue increment for the FY 11‐12 Budget Year is projected to be
nominal. Once the TIF #2 board is establshed and a project plan is approved, revenues will be
allocated to approved projects within the TIF #2 district.
166
CITY OF IRVING
Municipal Court Technology Fees Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 912,467 $ 634,624 $ 787,120 $ 737,456
Revenues
Court Technology Fees $ 196,071 $ 206,821 $ 200,000 $ 194,530
Interest on Investments 3,734 9,900 3,500 3,500
Total Revenues $ 199,805 $ 216,721 $ 203,500 $ 198,030
Total Funds Available $ 1,112,272 $ 851,345 $ 990,620 $ 935,486
Expenditures
Supplies $ 194,598 $ 27,000 $ 36,800 $ 166,323
Equipment Maintenance 17,275 116,945 86,641 109,779
Utilities 66 3,875 100 -
Outside Servcies - 65,319 5,859 37,803
Miscellaneous Services 1,868 6,200 2,500 6,200
Transfers 78,110 121,264 121,264 93,541
Capital Expeditures 33,235 - - 223,393
Total Expenditures $ 325,152 $ 340,603 $ 253,164 $ 637,039
Available Fund Balance 09-30 $ 787,120 $ 510,742 $ 737,456 $ 298,447
Fund Description:
Pursuant to Senate Bill 601 of the 78th Texas State Legislature, effective September 1, 1989,
the City Council passed Ordinance #7522 which provides for the establishment of a Municipal
Court Technology Fund and the assessment and collection of a Municipal Court Technology
Fee. The fee of $94.00 is assessed on persons convicted of a misdemeanor offense filed with
the Irivng Municipal Court. A Court Technology Plan was established in August 1999 that set out
a schedule for the implementation of new technology to improve the efficiency of the Municipal
Court.
Implementation of the plan has resulted in the purchase of new municipal court software and
hardware, development of an interactive web site and telephone system for making payments to
the court, an automated teller and informational display for the court lobby, continuing
development of imaging software and workflow, and implementation of electronic ticket writers
for the police department during FY 2004-05.
The 78th State Legislature passed H.B. 1066 amending Article 102.017(d). Code of Criminal
Procedure to include the maintenance of technological enhancements for a municipal court
from fees collected and deposited in the Technology Fund. In additiona H.B. 1066 removed the
sunset provision, extends the technology fee indefinitely and took effect September 1, 2003.
167
CITY OF IRVING
Municipal Court Building Security Fees Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 219,635 $ 383,020 $ 169,457 $ 150,408
Revenues
Court Bldg Security Fees $ 147,194 $ 155,275 $ 150,000 $ 146,245
Interest on Investments 438 7,900 500 500
Total Revenues $ 147,632 $ 163,175 $ 150,500 $ 146,745
Total Funds Available $ 367,267 $ 546,195 $ 319,957 $ 297,153
Expenditures
Salaries and Wages $ 115,098 $ 61,681 $ 60,181 $ 60,253
Benefits 37,097 25,960 24,908 19,280
Supplies - 2,060 860 500
Equipment Maintenance 264 9,000 9,000 9,000
Outside Services 45,351 58,240 48,800 -
Miscellaneous Services - 1,800 800 1,800
Other Capital - 25,000 25,000 25,000
Total Expenditures $ 197,810 $ 183,741 $ 169,549 $ 115,833
Available Fund Balance 09-30 $ 169,457 $ 362,454 $ 150,408 $ 181,320
Fund Description:
Article 102.017 of the Code of Criminal
Procedure authorized the City Council to create
an ordinance that requires defendants
convicted in Municipal Court of an offense to
pay a $3 security fee as a cost of court. Article
102.017 requires that the collected security
fees be deposited in a fund to be known as the
"Municipal Court
Building Security Fees Fund". Furthermore, this
fund may only be used to finance specific items
identified for the purpose of providing security
services for the building that houses the
Municipal Court.
Current funding is for contract security
personnel fo rthe Municipal Court entry point,
wages and benefits for one City Marshal
position related to Court security, and the
purchase and maintenance of the walk-through
metal detector and conveyor belt scanning
equipment
168
CITY OF IRVING
Municipal Court Time Payment Fees Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 93,198 $ 64,819 $ 59,793 $ 48,724
Revenues
Court Time Payment Fees $ 24,455 $ 27,473 $ 26,000 $ 26,311
Interest on Investments 95 2,750 100 100
Total Revenues $ 24,550 $ 30,223 $ 26,100 $ 26,411
Total Funds Available $ 117,748 $ 95,042 $ 85,893 $ 75,135
Expenditures
Supplies $ 13,598 $ 15,450 $ 7,500 $ 1,000
Equipment Maintenance - 500 - 500
Outside Services 32,349 37,400 21,119 27,631
Miscellaneous Services 12,008 13,080 8,550 12,600
Total Expenditures $ 57,955 $ 66,430 $ 37,169 $ 41,731
Available Fund Balance 09-30 $ 59,793 $ 28,612 $ 48,724 $ 33,404
Fund Description:
The 78th Legislature passed H.B. 2424 amending Subtitle C, Title 4, Local
Government Code by adding Chapter 133. Section 133.103 requires a municipal
court to collect a $25 Time Payment Fee from a person who has been convicted of
a misdemeanor and pays any part of a fine, court cost or restitution on or after the
31st day after the date on which judgement is entered. (H.B. 2424 repealed
Section 51.921 of the Government Code).
Of the Time Payment Fees collected the Municipal Court is required to:
•send 50% of the fees to State Comptroller
•deposit 10% of the fees in the municipality's general revenue "for the purpose of
improving efficiency of the administration of justice" in the municipality and
•deposit the remainder (40%) of the fees in the municipality's general revenue
Current funding provides for alternate judge fees, copy machine rental, $6.00 per
day for jurors, and courtroom equipment maintenance.
169
CITY OF IRVING
Compensated Absences Fund
2009‐10 2010‐11 2010‐11 2011‐12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10‐01 $ 1,803,918 $ 511,269 $ 0 $ 11,302
Revenues
Transfer from General Fund $ 635,535 $ 750,000 $ 1,000,000 $ 900,000
Interest on Investments 2,418
7,350 ‐ ‐
Total Revenues $ 637,953 $ 757,350 $ 1,000,000 $ 900,000
Total Funds Available $ 2,441,870 $ 1,268,619 $ 1,000,000 $ 911,302
Expenditures
Employee Payout $ 2,239,624 $ 1,250,000 $ 988,698 $ 900,000
Misc Payout $ 202,246
Transfer to Equip. Replacement Fund ‐ ‐
‐ ‐
Transfer to Computer Replacement Fund ‐ ‐
‐ ‐
Total Expenditures $ 2,441,870 $ 1,250,000 $ 988,698 $ 900,000
Available Fund Balance 09‐30 $ 0 $ 18,619 $ 11,302 $ 11,302
Fund Description:
The Compensated Absences Fund was established to provide a reserve for payout of vacation and sick
leave accumulated time to employees upon their separation with the City. This fund was set up to cover
vacation time pay for all employees and sick leave benefit accrual for Civil Service employees. In
anticipation of GASB rule changes, the City set aside funds to avoid carrying a large liability. However,
rules were not changed and payouts to employees are made out of the various operating funds. As a
result, these reserves are not required to be separated from General Reserves. Funds were used in FY
2006‐07 to pay out vacation time for general government employees upon their separation from the City.
170
CITY OF IRVING
Flexible Spending Plan Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 604 $ 4,022 $ 0 $ 16,759
Revenues
Employee Contribution $ 595,364 $ 627,000 $ 625,000 $ 687,500
Total Revenues $ 595,364 $ 627,000 $ 625,000 $ 687,500
Total Funds Available $ 595,968 $ 631,022 $ 625,000 $ 704,259
Expenditures
Long Term Legal Expense $ 32,235 $ 40,675 $ 40,675 $ 44,742
Long Term Care Expense 15,854 $ 22,141 $ 22,141 $ 24,355
Claims Expense 547,878 $ 560,425 $ 545,425 $ 621,467
Wellness - - - -
Total Expenditures $ 595,968 $ 623,241 $ 608,241 $ 690,565
Available Fund Balance 09-30 $ 0 $ 7,781 $ 16,759 $ 13,695
Fund Description:
Established in Fiscal Year 2003-04, this fund accounts for claims associated with the employees with Flexible Spending
plans. Under this plan, employees can make pre-tax deductions from their pay checks to pay for medical and child care
expenses, up to limits set by the Internal Revenue Service.
171
CITY OF IRVING
Health Insurance Legal Reserve
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 375,341 $ 375,749 $ 375,341 $ 375,341
Revenues
Interest on Investments $ 619 $ 2,630 $ 509 $ 500
Total Revenues $ 619 $ 2,630 $ 509 $ 500
Total Funds Available $ 375,960 $ 378,379 $ 375,850 $ 375,841
Expenditures
Transfer to General Fund $ 619 $ 2,630 $ 509 $ 500
Total Expenditures $ 619 $ 2,630 $ 509 $ 500
Available Fund Balance 09-30 $ 375,341 $ 375,749 $ 375,341 $ 375,341
Fund Description:
This fund was established to account for transfers from the Health Self-Insurance Fund to
accumulate reserves for the payment of legal fees associated with disputed claims. The fund is
now at an appropriate level and no further transfers are budgeted to be made to this fund. If
there are no future legal fees incurred, the fund could be used for additional claims run-off in the
event of discontinuation of the Health Self-Insurance Plan or for excess claims and expenses
over the premiums collected in a particular year.
172
CITY OF IRVING
Health Insurance Claims Reserve
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 666,043 $ 666,043 $ 666,043 $ 666,043
Revenues
Interest on Investments $ 1,937 $ 4,662 $ 470 $ 450
Total Revenues $ 1,937 $ 4,662 $ 470 $ 450
Total Funds Available $ 667,980 $ 670,705 $ 666,513 $ 666,493
Expenditures
Transfer to General Fund $ 1,937 $ 4,662 $ 470 $ 450
Total Expenditures $ 1,937 $ 4,662 $ 470 $ 450
Available Fund Balance 09-30 $ 666,043 $ 666,043 $ 666,043 $ 666,043
Fund Description:
This fund proivdes for the accumulation of reserves transferred from the Health Self-Insurance
Fund to be maintained at a balance as determined by the actuaries for the plan. The actuaries
have set the recommended claims reserve level at $500,000 for this plan. This reserve is
established to fund incurred but not reported claims and claims run-off in the event the plan is
discontinued. The actuary has recommended the elimination of funding for aggregate stop loss
insurance which covered claims in excess of a specified dollar amount in total.
173
CITY OF IRVING
Health Self-Insurance Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 5,961,071 $ 1,938,465 $ 2,699,770 $ 4,352,340
Revenues
Receipts from Seized Narcotics $ 5,583 $ - $ 3,699 $ -
Receipts from General Fund 11,586,222 12,982,742 11,826,220 12,875,472
Receipts from Water and Sewer 1,120,413 1,364,932 1,177,562 1,397,988
Receipts from Economic Development 4,576 - - -
Receipts from Garage Fund 164,670 204,838 164,967 201,456
Receipts from Criminal Justice Grant 8,870 - 25,565 8,952
Receipts from ICVB 141,867 167,395 121,239 122,796
Receipts from IAC 170,052 185,856 166,755 158,256
Receipts from Compensated Absences 10,674 - - -
Receipts from Muni Court Building Security 16,370 23,047 18,402 9,180
Receipts from Historic Preservation 9 - - -
Receipts from Museum 9,563 9,418 7,197 23,256
Receipts from Emergency Mngmt. Grant 4,320 - 14,196
Receipts from Municipal Drainage 265,219 306,778 286,062 307,044
Receipts from Solid Waste Services 713,219 694,290 776,916
Receipts from TX Highway Traffic Safety 14,412 - 13,845 15,230
Receipts from CDBG 62,017 104,400 62,343 79,152
Receipts from HOME 10,987 - 11,094 10,344
Employee Contributions 4,040,562 2,462,108 4,274,228 4,701,651
Receipts from Retired Employees 1,324,300 1,013,460 1,591,680 1,750,847
Receipts from COBRA 1,803 2,830 2,830 3,113
Receipts from VEBA Fund 133,313 115,000 115,000 126,500
Receipts from Rec fund 167 - - -
Receipts from Red Light Camera 20,658 9,293 23,164 13,224
Transfer from Operating Funds 2,000,000
Interest from Investments 8,919 13,569 3,513 3,500
Miscellaneous Revenue - - 6,479 -
Total Revenues $ 19,121,225 $ 19,683,204 $ 22,596,133 $ 22,599,073
Total Funds Available $ 25,082,296 $ 21,621,670 $ 25,295,903 $ 26,951,413
Expenditures
Claims $ 19,981,923 $ 18,425,554 $ 18,425,554 $ 20,268,109
Premiums (Stop Loss) 1,449,765 1,465,310 1,465,310 $ 1,611,841
Insurance Administration 950,838 1,052,700 1,052,700 $ 1,157,970
Outside Services - - - -
Total Expenditures $ 22,382,526 $ 20,943,564 $ 20,943,564 $ 23,037,920
Available Fund Balance 09-30 $ 2,699,770 $ 678,106 $ 4,352,340 $ 3,913,493
Fund Description:
This fund accounts for the provision of employee health insurance through the CIGNA POS II and the
HDHP plans. Premiums are paid into the fund by the City and by the employees in the operating funds.
Premiums are set by the actuaries at an amount to cover claims, fees, administrative costs and the purchase
of excess reinsurance, which are paid directly from this fund. Employees choose between the POS II and
the HDHP plans, and all health insurance plans are self-funded by the City. A third plan, with cost and
benefit between the POS II and the HDHP was introduced in FY 09-10 budget and went into effect
Jannuary 2010. All related health care expenditures will be paid from this fund.
174
CITY OF IRVING
Voluntary Employees' Beneficiary Association
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 1,039,918 $ 952,336 $ 908,522 $ 794,967
Revenues
Interest on Investments $ 1,916 $ 6,666 $ 1,445 $ 1,416
Total Revenues $ 1,916 $ 6,666 $ 1,445 $ 1,416
Total Funds Available $ 1,041,834 $ 959,003 $ 909,967 $ 796,382
Expenditures
VEBA Subsidy $ - $ - $ - $ -
Retiree Insurance 133,313 115,000 115,000 126,500
Outside Services - - - -
Total Expenditures $ 133,313 $ 115,000 $ 115,000 $ 126,500
Available Fund Balance 09-30 $ 908,522 $ 844,003 $ 794,967 $ 669,882
Fund Description:
This fund was established in FY 2000‐01 to provide partial health insurance premium
payments for retirees. The fund received $2.6 million from the Compensated Absences
Fund to establish a reserve with an annual transfer from the General Fund to provide
ongoing funding.
As part of the discussions of the FY 04‐05 Budget, the Council decided to discontinue this
program as part of an overall strategy to contain health care costs. Premiums were paid
to current retirees, retirees through January 1, 2005, and those employees eligible to
retire through January 1, 2005. Sufficient reserves will be maintained to fund payments to
currently eligible employees. The remaining balance of the VEBA fund will be used to
offset increases in health insurance costs for current employees.
175
CITY OF IRVING
Self Insurance Casualty
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 5,040,623 $ 1,045,643 $ 4,741,396 $ 5,822,628
Revenues
Receipts from General Fund $ 3,434,626 $ 3,285,170 $ 3,285,170 $ 3,678,327
Transfer from General Fund $ 1,300,000
Receipts from Water & Sewer System 342,222 325,640 325,640 $ 265,325
Receipts from Solid Waste Services 231,137 231,137 $ 242,694
Contributions - ICVB 21,322 133,307 133,307 $ 158,307
Contributions - Irving Arts Center 54,266 72,778 72,778 $ 79,066
Miscellaneous Revenue - 50,000 - $ -
Interest on Investments 12,570 2,614 2,614 -
Total Revenues $ 3,865,006 $ 4,100,646 $ 5,350,646 $ 4,423,719
Total Funds Available $ 8,905,628 $ 5,146,289 $ 10,092,042 $ 10,246,347
Expenditures
Insurance Premiums- Excess WC & Liability $ 341,527 $ 298,420 $ 298,420 $ 298,420
Insurance Premiums- Ex Liability - - - -
Insurance Premiums- TML-IRP - 443,562 443,562 443,562
Insurance Premiums- Fidelity - - - -
Worker's Comp Losses 1,449,799 1,689,370 1,689,370 1,663,435
General Liability Losses 1,480,147 1,299,783 1,299,783 1,021,514
Automobile Liability Losses 366,506 217,884 217,884 228,336
Property Losses 291,959 - - 250,000
Attorney Fees 5,581 30,000 30,000 30,000
Haz Mat Liability Exposure 28,025 27,500 27,500 27,500
Broker Fees - 44,000 44,000 44,000
Outside Services-TPA for Claims Admin. 200,689 178,895 178,895 178,895
Outside Services-TPA for FML Admin. - 40,000 40,000 40,000
Total Expenditures $ 4,164,233 $ 4,269,414 $ 4,269,414 $ 4,225,662
Available Cash Fund Balance 09-30 $ 4,741,396 $ 876,875 $ 5,822,628 $ 6,020,685
Fund Description:
Provides for self-insuring of catastrophic losses, uninsurable losses, automobile physical damage, Workers’ Compensation
claims, and losses related to general liability, law enforcement, and errors and omissions. This fund constitutes the City’s self-
insurance program. The accumulation of reserves in this fund will eventually allow for the purchase of lower amounts of
excess insurance thereby lowering premiums. In Fiscal Year 2003-04, funds were consolidated from the Workers’
Compensation Fund and the Liability Self Insurance Fund into this fund to provide a single fund to track all of the City's self-
insurance expenditures.
176
CITY OF IRVING
Supplemental Benefit Plan
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 37,879,634 $ 36,823,368 $ 39,104,327 $ 39,964,398
Revenues
Employee Contributions $ 2,242,828 $ 2,791,862 $ 2,561,489 $ 2,500,000
Unrealized Gain 361,207 - - -
Capital Gains Income 1,950,680 - 2,089,979 -
Miscellaneous Revenue - - 414 -
Interest on Investments 702,502 257,764 578,201 578,201
Transfer from General Fund 520,000
Total Revenues $ 5,257,217 $ 3,049,626 $ 5,230,083 $ 3,598,201
Total Funds Available $ 43,136,851 $ 39,872,993 $ 44,334,410 $ 43,562,599
Expenditures
Distributions to Participants $ 3,591,029 $ 3,965,500 $ 3,965,500 $ 3,965,500
Outside Services 441,495 385,000 385,000 385,000
Transfer to General Fund - 19,512 19,512 19,512
-
Total Expenditures $ 4,032,524 $ 4,370,012 $ 4,370,012 $ 4,370,012
Available Fund Balance 09-30 $ 39,104,327 $ 35,502,981 $ 39,964,398 $ 39,192,587
Fund Description:
This fund was created in 1984 to partially offset the loss of disability benefits to employees when the
City withdrew from the Social Security program. The City does not currently make a contribution to the
plan, but the full‐time employees covered by TMRS contribute 2.5% of their salaries to the plan. The
plan provides disability and survivor benefits when needed or a small retirement benefit. Employee
contributions are returned without interest to employees leaving the employment of the City prior to
vesting.
177
CITY OF IRVING
Texas Stadium #1 Fund
2009‐10 2010‐11 2010‐11 2011‐12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Balance 10‐01 $ 9,737,742 $ 10,792,617 756,426
$ $ 35,082
Revenues
8% Rentals $ ‐ $ ‐ $ ‐ $ ‐
TxDOT Lease Amoritization 3,970,543 1,543,402 2,022,034
1,758,290
Sale of Equipment/Memorabilia 68,917 ‐ ‐ ‐
Donations 75,000 ‐ ‐ ‐
Special Events 71,620 ‐ ‐ ‐
Transfer from TX Stadium #2 Fund 1,014,793 ‐ ‐ ‐
Interest on Investments 80,262 100,000 42,063 33,271
Total Revenues $ 5,281,135 $ 1,643,402 $ 2,064,097 $ 1,791,561
Total Funds Available $ 15,018,877 $ 12,436,019 $ 2,820,522 $ 1,826,643
Expenditures
Transfer to General $ 2,349,854 $ 2,000,000 $ 2,000,000 $ ‐
Transfer to Economic Development 5,315,141 ‐ ‐ 1,700,000
Overtime 8,898 ‐ ‐ ‐
Light & Power 282,731 ‐ ‐ ‐
Outside Services 6,015,787 2,070,953 785,441 70,000
Land Purchases 290,042 5,310,465 ‐ ‐
Total Expenditures $ 14,262,452 $ 9,381,418 $ 2,785,441 $ 1,770,000
Available Fund Balance 09‐30 $ 756,426 $ 3,054,601 $ 35,082 $ 56,643
Remaining Balance of TxDOT Amoritization 8,412,508
6,654,218
Fund Description:
This fund formerly accounted for rental revenue
received from the Texas Stadium Corporation
based on the revenue at the stadium not including
the suites. This fund is currently used to track the
revenues and expenditures associated with the
demolition of the stadium and the work necessary
to prepare the site for redevelopment. The ten
year lease of the site by TxDOT as a stageing area
for the DIamond Interchange reconstruction was
paid in full in 2009 and is being amoritized over the
duration of the lease until 2018.
178
CITY OF IRVING
Texas Stadium Rental #2 Fund
2009‐10 2010‐11 2010‐11 2011‐12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10‐1 $ 1,013,040 $ ‐ $ ‐ $ ‐
Revenues
Interest on Investments 1,753 ‐ ‐ ‐
Total Revenues $ 1,753 $ ‐ $ ‐ $ ‐
Total Funds Available $ 1,014,793 $ ‐ $ ‐ $ ‐
Expenditures
Transfers Out $ 1,014,793 ‐ ‐ ‐
Total Expenditures $ 1,014,793 $ ‐ $ ‐ $ ‐
Available Fund Balance 09‐30 $ ‐ $ ‐ ‐ $ ‐
Fund Description:
This fund was used to account for an eight percent
rental revenue from Texas Stadium Corporation
based on certain suite revenue or a minimum of
$400,000 per year. THese funds were restricted to
use for capital improvements at the Stadium. With
the conculusion of the lease with the Dallas Cowboys
and the subsequent demolition of the stadium, the
and the subsequent demolition of the stadium the
residual fund balance was transfered to the main
stadium fund in FY 2009‐10 and this fund has been
closed.
179
CITY OF IRVING
Texas Stadium Project Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 12,297,945 $ 11,504,399 $ 11,504,399 $ 11,517,094
Revenues
Other Franchise Fees $ 252,845 $ - $ - $ -
Interest Income 26,792 3,867 12,695 -
Total Revenues $ 279,636 $ 3,867 $ 12,695 $ -
Total Funds Available $ 12,577,581 $ 11,508,266 $ 11,517,094 $ 11,517,094
Expenditures
Other Supplies $ - $ - $ - $ -
Outside Services 1,073,182 12,344,836 - 11,517,094
Transfer to Texas Stadium Debt Fund - - - -
Total Expenditures $ 1,073,182 $ 12,344,836 $ - $ 11,517,094
Available Fund Balance 09-30 $ 11,504,399 $ (836,570) $ 11,517,094 $ (0)
Fund Description
The Texas Stadium Project Fund was established in FY05-06 to recognize funds received from parking and seat taxes, as well
as revenue from bonds. These revenues will be used toward projects and consulting services concerning the Texas Stadium
area.
180
CITY OF IRVING
Red Light Camera Enforcement Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 802,619 $ 67,333 $ 1,497,247 $ 2,206,758
Revenues
Fines and Fees $ 1,488,144 $ 1,600,000 $ 1,500,000 $ 1,500,000
Interest - 1,010 - 1,010
Total Net Revenues $ 1,488,144 $ 1,601,010 $ 1,500,000 $ 1,501,010
Total Funds Available $ 2,290,763 $ 1,668,343 $ 2,997,247 $ 3,707,768
Expenditures
Salaries & Wages $ 136,871 $ 105,847 $ 118,211 $ 100,710
Benefits 44,215 27,304 41,585 26,438
Supplies 822 800 650 10,650
Equipment Maintenance 31,896 - 47,043 -
Utilities - - - -
Outside Services
O S 579,205 1,015,000 582,500 1,112,500
Miscellaneous 507 760 500 1,500
Transfers - 432,760 - 33,000
Capital - - - -
Total Expenditures $ 793,516 $ 1,582,471 $ 790,489 $ 1,284,798
Available Fund Balance 09-30 $ 1,497,247 $ 85,872 $ 2,206,758 $ 2,422,970
Fund Description:
This Fund accounts for all revenues and expenditures associated with Red Light
Camera traffic enforcement. One full time Traffic employee is funded by this fund.
Half of net revenues are reimbursed by to the state.
181
CITY OF IRVING
Seized Narcotics Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-1 $ 1,507,093 $ 500,684 $ 1,465,531 $ 1,404,971
Revenues
DFW - Federal $ 276,411 $ 150,000 $ 100,000 $ 100,000
HIDTA Task Force 93,160 125,000 76,000 76,000
Auction Proceeds 6,250 10,000 10,000 10,000
Interest on Investments 5,110 24,679 1,000 1,000
Contributions 181,987 55,000 55,000 55,000
Miscellaneous Revenue 8,321 5,000 5,000 5,000
Total Revenues $ 571,239 $ 369,679 $ 247,000 $ 247,000
Total Funds Available $ 2,078,332 $ 870,363 $ 1,712,531 $ 1,651,971
Expenditures
Salaries and Wages $ 60,898 $ 33,000 $ 51,546 $ 55,000
Benefits 15,880 5,280 12,114 6,665
Supplies 133,542 20,000 17,500 17,500
Outside Services 204,201 280,000 221,900 280,000
Miscellaneous Services 4,160 10,000 4,500 4,500
Capital 194,120 - - -
Total Expenditures $ 612,801 $ 348,280 $ 307,560 $ 363,665
Available Fund Balance 9-30 $ 1,465,531 $ 522,083 $ 1,404,971 $ 1,288,306
Fund Description:
Collections from seized narcotics are used to fund Police programs and equipment
Drug Awareness/Self-Esteem Program - 4th and 5th Grades
This program designated as P.R.I.D.E. is a cooperative effort of the Police Department and the Irving Independent
School District to provide Drug Awareness/Self-Esteem programs directed at the 4th and 5th grade students.
Police Officers and Detention Officers instruct police topics, along with Health and Science Teachers, who teach
related topics. Each 4th and 5th grade class receives the same instruction through the school year as other
classes in the same designated grade level. All officers are encouraged to become involved in the school's
activities (i.e. PTA meetings, carnivals, open houses and athletic events, etc.) Officers may at times utilize the
department's robotics to better convey their messages to the children. This entire program is handled
predominately by volunteer police officers and detention officers during their off-duty hours on a paid overtime
basis.
Police Athletic League - PAL
The Police Athletic League is predominately a boxing program for youth participation.
Tournament and program demands require supplemental manpower managed on an
overtime basis.
182
DEBT SERVICE
183
184
Schedule of Requirements for FY 2011-12
General Obligation Bonds
Series Name of Bond Principal Interest Total
2003 General Obligation - 85,250 85,250
2004 General Obligation Refunding and Improvement 2,090,000 525,119 2,615,119
2005 General Obligation 750,000 428,250 1,178,250
2005A General Obligation Refunding and Improvement 2,035,000 1,622,058 3,657,058
2007 General Obligation 1,375,000 1,002,031 2,377,031
2008 General Obligation 1,640,000 1,193,666 2,833,666
2008 Certificates of Obligation 200,000 147,100 347,100
2009 General Obligation 3,680,000 1,458,275 5,138,275
2010 General Obligation Refunding and Improvement 900,000 622,025 1,522,025
2011 General Obligation Refunding and Improvement 105,000 2,564,603 2,669,603
2011 General Obligation Refunding 2,520,584 2,520,584
2012 Proposed General Obligation - 500,000 500,000
2012 Developer Participation Payments 2,200,000 - 2,200,000
$ 14,975,000 $ 12,668,960 $ 27,643,960
This schedule represents the 2011-12 debt service payments due on each outstanding general obligation bond issue plus
estimated interest on the projected 2012 GO bond issue. Developer participation is the estimated payment due from debt
service for capital improvements made as part of the Olympus development.
185
Schedule of General Obligation Bonded
Indebtedness to Maturity
Year Principal Interest Total
2011-12 $ 16,225,000 $ 8,718,960 $ 24,943,960
2012-13 $ 16,115,000 $ 7,879,334 $ 23,994,334
2013-14 $ 16,095,000 $ 7,201,034 $ 23,296,034
2014-15 $ 15,685,000 $ 6,561,453 $ 22,246,453
2015-16 $ 15,155,000 $ 5,872,571 $ 21,027,571
2016-17 $ 14,555,000 $ 5,152,995 $ 19,707,995
2017-18 $ 13,780,000 $ 4,540,201 $ 18,320,201
2018-19 $ 13,005,000 $ 3,950,158 $ 16,955,158
2019-20 $ 12,005,000 $ 3,363,833 $ 15,368,833
2020-21 $ 10,590,000 $ 2,902,976 $ 13,492,976
2021-22 $ 9,110,000 $ 2,425,451 $ 11,535,451
2022-23 $ 8,350,000 $ 2,031,158 $ 10,381,158
2023-24 $ 7,860,000 $ 1,671,143 $ 9,531,143
2024-25 $ 7,405,000 $ 1,327,391 $ 8,732,391
2025-26 $ 6,665,000 $ 989,382 $ 7,654,382
2026-27 $ 5,395,000 $ 710,085 $ 6,105,085
2027-28 $ 4,040,000 $ 458,073 $ 4,498,073
2028-29 $ 4,055,000 $ 272,638 $ 4,327,638
2029-30 $ 1,350,000 $ 86,031 $ 1,436,031
2029-31 $ 475,000 $ 21,375 $ 496,375
$ 197,915,000 $ 66,136,240 $ 264,051,240
General Obligation Bonded Indebtedness to Maturity
Millions
$30
$25
$20
$15
$10
$5
$-
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031
Principal Interest
186
General Interest and Sinking Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL BUDGET ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 4,602,901 $ 2,277,367 $ 6,696,558 $ 5,784,586
Revenues
Ad Valorem Taxes $ 27,579,035 $ 26,941,670 $ 26,941,670 $ 26,478,585
Penalties and Interest 148,342 168,750 168,750 150,000
Delinquent Taxes 67,296 75,000 75,000 100,000
Transfer from Solid Waste Services 959,893 927,116 927,116 896,452
Misc. Revenue - - - -
Interest on Investments 33,256 34,161 34,161 28,923
Total Revenue $ 28,787,822 $ 28,146,697 $ 28,146,697 $ 27,653,960
Total Funds Available $ 33,390,723 $ 30,424,064 $ 34,843,255 $ 33,438,546
Expenditures:
Principal -- Bonds $ 14,875,000 $ 16,455,000 $ 14,875,000 $ 12,775,000
Interest -- Bonds 9,400,712 9,292,086 9,756,031 12,668,960
Principal -- Tax Note - - - -
Interest -- Tax Note - - - -
Other -- Contract Payment 2,414,631 2,400,000 2,052,069 2,200,000
Other - - 2,365,569 -
Agent Fees -- Bonds 3,822 10,000 10,000 10,000
Total Expenditures $ 26,694,165 $ 28,157,086 $ 29,058,669 $ 27,653,960
Available Fund Balance 9-30 $ 6,696,558 $ 2,266,978 $ 5,784,586 $ 5,784,586
Fund Description:
The General Interest and Sinking Fund is maintained to pay the debt service on General Obligation Bonds and Certificates
of Obligation. A portion of the ad valorem tax rate is designated to pay debt service and is deposited into this fund for
that purpose. An amount equal to the current year debt service is assessed each year.
The fund balances have accumulated over the years from interest earned on the tax revenue prior to payment of debt
service and from tax collections exceeding the budgeted 98% level. Standard & Poor's and Moody's have indicated that
the reserve in this fund, which can be used for no purpose other than debt service, was a major factor in assigning the
AAA and Aaa, ratings respectively, to the City's General Obligation Bonds.
187
Schedule of Requirements
Waterworks and Sanitary Sewer Revenue Bonds
Series Name of Bond Principal Interest Total
2001 WW/SS New Lien Refunding and Improvement Revenue $ - $ - $ -
2002 WW/SS New Lien Revenue 1,130,000 56,500 1,186,500
2003 WW/SS New Lien Revenue Refunding and Improvement 3,180,000 843,080 4,023,080
2004 WW/SS New Lien Revenue Refunding and Improvement 1,315,000 974,413 2,289,413
2005 WW/SS New Lien Revenue Improvement 305,000 243,511 548,511
2006 WW/SS New Lien Revenue 775,000 1,300,988 2,075,988
2007 WW/SS New Lien Revenue Refunding and Improvement 620,000 642,244 1,262,244
2008 WW/S New Lien Revenue Bonds - 519,336 519,336
2009 WW/S New Lien Revenue Refunding and Improvement 930,000 832,544 1,762,544
2011 WW/S New Lien Revenue Refunding and Improvement 3,215,000 3,303,225 6,518,225
2012 Proposed WW/S New Lien Revenue Bonds 646,013 646,013
$ 11,470,000 $ 9,361,853 $ 20,831,853
This schedule represents the 2011-12 debt service payments due on each outstanding
waterworks and sanitary sewer revenue bond issues. The 2009 New Lien Revenue Refunding
and Improvement Bonds refunded the last of the bonds sold under the original lien bond
covenants. For 2010-11 forward, Water and Sewer debt service is consolidated into one interst
and sinking fund.
188
Schedule of Waterworks and Sanitary Sewer
Revenue Bonded Indebtedness to Maturity
Year Principal Interest Total
2011-12 $14,333,177 $5,163,525 $19,496,702
2012-13 $12,832,714 $4,807,635 $17,640,349
2013-14 $13,402,562 $4,499,453 $17,902,015
2014-15 $14,017,729 $4,184,995 $18,202,724
2015-16 $14,423,228 $3,847,234 $18,270,461
2016-17 $14,744,068 $3,499,504 $18,243,571
2017-18 $15,005,260 $3,130,142 $18,135,402
2018-19 $14,611,817 $2,777,960 $17,389,777
2019-20 $14,103,749 $2,430,063 $16,533,812
2020-21 $13,216,070 $2,106,102 $15,322,171
2021-22 $10,733,791 $1,796,272 $12,530,063
2022-23 $9,271,927 $1,538,378 $10,810,305
2023-24 $8,400,489 $1,313,357 $9,713,846
2024-25 $6,854,493 $1,115,809 $7,970,302
2025-26 $6,588,953 $950,601 $7,539,554
2026-27 $5,443,882 $789,409 $6,233,291
2027-28 $4,454,298 $655,244 $5,109,541
2028-29 $3,250,215 $545,358 $3,795,573
2029-30 $2,356,649 $461,542 $2,818,191
2030-31 $2,458,618 $403,286 $2,861,904
2031-32 $556,140 $337,764 $893,904
$210,886,852 $49,241,981 $260,128,833
Revenue Bonded Indebtedness to Maturity by Year
$20,000,000
$18,000,000
$16,000,000
$14,000,000
$12,000,000
$10,000,000
$8,000,000
$6,000,000
$4,000,000
$2,000,000
$0
Principal Interest
189
Water and Sewer Interest and Sinking Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL BUDGET ESTIMATED Preliminary
Available Fund Balance 10-01 $ 4,685,212 $ - $ (26,001) $ 0
Revenues
Transfers from Water/Sewer System $ 893,904 $ - $ 26,001 $ -
Interest on Investments 6,102 - -
Total Revenues $ 900,006 $ - $ 26,001 $ -
Total Funds Available $ 5,585,218 $ - $ 0 $ 0
Expenditures
Principal -- Bonds $ - $ - $ - $ -
Interest -- Bonds - - - -
Agent Fees -- Bonds - - - -
Transfers to W&S Non-Bond CIP 4,717,316 - - -
Principal -- Lake Chapman 274,995 - - -
Interest -- Lake Chapman 618,909 - - -
Total Expenditures
T lE di 611 220
$ 5,611,220 $ - $ - $ -
Available Fund Balance 09-30 $ (26,001) $ - $ 0 $ 0
Fund Description:
Water and Sewer Revenue Bonds are secured by the revenues of the water and sewer utility system. The
City of Irving provides water and sewer services to its citizens and sets the rates for these services at a level
to insure daily operations of the system, routine capital improvements, and payment of debt service
requirements. The 2009 New Lien Revenue Refunding and Improvement Bonds refunded the last of the
bonds sold under the original lien bond covenants. In 2010‐11, Water and Sewer debt service was
consolidated into one interst and sinking fund.
190
New Lien Water and Sewer
Interest and Sinking Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL BUDGET ESTIMATED Preliminary
Available Fund Balance 10-01 $ 2,020,224 $ 2,554,137 $ 2,393,161 $ 2,398,057
Revenues
Transfer from Water & Sewer $ 18,721,804 $ 19,615,708 $ 19,615,708 $ 22,725,108
Interest on Investments 38,312 38,312 35,897 35,971
Total Revenues $ 18,760,116 $ 19,654,020 $ 19,651,605 $ 22,761,079
Total Funds Available $ 20,780,340 $ 22,208,157 $ 22,044,766 $ 25,159,136
Expenditures
Principal -- Bonds $ 9,860,000 $ 9,860,000 $ 9,860,000 $ 12,177,500
Interest -- Bonds 8,524,304 8,861,804 8,861,804 9,653,704
Agent Fees -- Bonds 2,875 5,000 5,000 5,000
Transfer to Other Funds 26,001 -
Principal -- Lake Chapman - 283,941 283,941 293,177
Interest -- Lake Chapman - 609,963 609,963 600,727
Total Expenditures $ 18,387,179 $ 19,620,708 $ 19,646,709 $ 22,730,108
Available Fund Balance 09-30 $ 2,393,161 $ 2,587,449 $ 2,398,057 $ 2,429,028
Fund Description:
Beginning with the 2001 Revenue Bond issuance, the City of Irving significantly revised the
Water and Sewer System revenue bond covenants. Provisions regarding reserve funds,
contingency funds and reserve test ratios were significantly changed compared to older
debt issuances. Since the covenants could not be altered on existing outstanding debt, a
separate Interest and Sinking Fund was established to segregate the debt service for the
bonds with the updated bond covenants. All Water and Sewer System debt issued since
2001 is paid from the New Lien Interest and Sinking Fund. With the 2009 Revenue Bond
Sale, the older bonds were refunded and all System debt services will now be accounted
for in one fund. The Interest and Sinking Fund is funded annually from revenues generated
by the Water and Sewer System Fund.
191
Schedule of Requirements for FY 2011-12
Convention Center Hotel Occupancy Tax Bonds
Series Name of Bond Principal Interest Total
2001 Combination Tax and HOT Revenue CO's $283,050 $160,781 $443,831
2009 Combination Tax and HOT Revenue CO's $0 $6,272,456 $6,272,456
$ 283,050 $ 6,433,238 $ 6,716,288
This schedule represents 55.5% allocation of debt service on the 2001 CO's issued to purchase land for the
Convention Center and the 2009 CO's issued for development and construction of the Convention Center.
Both issues are combination certificates of obligation, they are secured by the full faith and credit of the City
of Irving by a pledge of ad valorem tax as well as from Hotel Occupancy Tax revenues.
192
Schedule of Convention Center HOT Bonded
Indebtedness to Maturity
Year Principal Interest Total
2011-12 $ 283,050 $ 6,433,238 $ 6,716,288
2012-13 $ 296,925 $ 6,421,562 $ 6,718,487
2013-14 $ 310,800 $ 6,409,091 $ 6,719,891
2014-15 $ 324,675 $ 6,395,727 $ 6,720,402
2015-16 $ 488,550 $ 6,381,279 $ 6,869,829
2016-17 $ 890,200 $ 6,360,044 $ 7,250,244
2017-18 $ 1,201,850 $ 6,322,305 $ 7,524,155
2018-19 $ 1,456,275 $ 6,271,628 $ 7,727,903
2019-20 $ 1,610,700 $ 6,214,185 $ 7,824,885
2020-21 $ 1,955,125 $ 6,146,219 $ 8,101,344
2021-22 $ 2,450,000 $ 6,064,250 $ 8,514,250
2022-23 $ 2,855,000 $ 5,941,750 $ 8,796,750
2023-24 $ 3,290,000 $ 5,799,000 $ 9,089,000
2024-25 $ 3,760,000 $ 5,634,500 $ 9,394,500
2025-26 $ 4,210,000 $ 5,446,500 $ 9,656,500
2026-27 $ 4,740,000 $ 5,236,000 $ 9,976,000
2027-28 $ 5,215,000 $ 4,999,000 $ 10,214,000
2028-29 $ 5,670,000 $ 4,738,250 $ 10,408,250
2029-30 $ 6,155,000 $ 4,451,038 $ 10,606,038
2030-31 $ 6,665,000 $ 4,138,950 $ 10,803,950
2031-32 $ 7,210,000 $ 3,800,700 $ 11,010,700
2032-33 $ 7,790,000 $ 3,434,488 $ 11,224,488
2033-34 $ 8,395,000 $ 3,038,525 $ 11,433,525
2034-35 $ 9,045,000 $ 2,611,500 $ 11,656,500
2035-36 $ 9,720,000 $ 2,159,250 $ 11,879,250
2036-37 $ 10,430,000 $ 1,673,250 $ 12,103,250
2037-38 $ 11,185,000 $ 1,151,750 $ 12,336,750
2038-39 $ 11,850,000 $ 592,500 $ 12,442,500
$ 129,453,150 $ 134,266,475 $ 263,719,625
Hotel Occupancy Tax Bonded Indebtedness to Maturity
Millions
$14
$12
$10
$8
$6
$4
$2
$-
2012 2014 2016 2018 2020 2022 2024 2026 2028 2030 2032 2034 2036 2038
Principal Interest
193
CITY OF IRVING
Hotel Occupancy Tax Interest and Sinking Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL BUDGET ESTIMATED Preliminary
Available Fund Balance 10-01 $ 5,941,758 $ 4,522,754 $ 78,976 $ 193,332
Revenues
5% Hotel/Motel Tax Allocation $ - $ 628,000 $ 628,000 $ 628,000
Transfer from ICVB 483,939 240,136
Transfer from General I&S 67,932 2,578,709
Transfer from Convention Ctr 2% 309,286 3,507,055 6,204,343 3,625,520
Transfer from Entertainment Venue 2% 358,004 - - -
Interest on Investments 424 1,500 500 500
Total Revenues $ 1,219,584 $ 4,136,555 $ 6,832,843 $ 7,072,865
Total Funds Available $ 7,161,342 $ 8,659,309 $ 6,911,819 $ 7,266,197
Expenditures
Principal - Bonds $ 475,000 $ 475,000 $ 296,925 $ 490,000
Interest - Bonds 6,601,959 6,601,959 6,421,562 6,582,365
Agent Fees - Bonds 5,408 1,500 - -
Total Expenditures $ 7,082,366 $ 7,078,459 $ 6,718,487 $ 7,072,365
Available Fund Balance 09-30 $ 78,976 $ 1,580,850 $ 193,332 $ 193,832
Fund Description:
Hotel Occupancy Tax Revenue Bonds are secured by a 7% Hotel Occupancy tax assessed on
sleeping rooms within the City. Bonds were issued in 2001 to purchase land in the Las Colinas Urban
Center for a Convention Center. Two percent of the 7% Hotel Occupancy Tax is dedicated to the
construction and operation of the convention center. A poriton of this revenue is transfered to this
fund to pay debt service costs. Additional bonds were issued in 2009 to fund the construction of the
Convention Center.
Prior to creation of a separate fund for the construction, operation and debt service of the
Entertainment Venue project, interest on the initial debt was paid out of this fund in FY 2008-09.
194
Schedule of Requirements for FY 2011‐12
Entertainment Venue Debt Obligations
Series Name of Bond Principal Interest Total
2001 HOT Certificates of Obligation $226,950 $128,915 $355,865
2011 HOT Revenue Refunding Bonds (Taxable) 0 943,698 943,698
$226,950 $1,072,613 $1,299,563
This schedule represents the debt service on the 2011 Entertainment Venue Private Placement Bond
issues, as well as the 44.5% allocation of the 2001 CO for the purchase of the land for the
Entertainment Venue. Private placement bonds were issued to fund the engineering and design phase
of the Entertainment Venue Project. Although bond issue has a variable interest rate, interest for
budget purposes is based on a 4% interest rate. The bonds are secured by the 9% Hotel Tax collected
by the City.
195
Schedule of Entertainment Venue HOT Bonded
Indebtedness to Maturity
Year Principal Interest Total
2011-12 $ 226,950 $ 1,072,613 $ 1,299,563
2012-13 $ 598,075 $ 1,060,655 $ 1,658,730
2013-14 $ 674,200 $ 1,037,554 $ 1,711,754
2014-15 $ 1,395,325 $ 1,009,838 $ 2,405,163
2015-16 $ 1,456,450 $ 954,046 $ 2,410,496
2016-17 $ 1,514,800 $ 892,112 $ 2,406,912
2017-18 $ 1,578,150 $ 830,938 $ 2,409,088
2018-19 $ 1,643,725 $ 765,725 $ 2,409,450
2019-20 $ 1,714,300 $ 698,337 $ 2,412,637
2020-21 $ 1,784,875 $ 625,174 $ 2,410,049
2021-22 $ 1,495,000 $ 551,600 $ 2,046,600
2022-23 $ 1,555,000 $ 491,800 $ 2,046,800
2023-24 $ 1,620,000 $ 430,192 $ 2,050,192
2024-25 $ 1,685,000 $ 364,298 $ 2,049,298
2025-26 $ 1,750,000 $ 297,400 $ 2,047,400
2026-27 $ 1,820,000 $ 227,400 $ 2,047,400
2027-28 $ 1,895,000 $ 154,813 $ 2,049,813
2028-29 $ 1,970,000 $ 78,691 $ 2,048,691
2029-30 $ - $ - $ -
$ 26,376,850 $ 11,543,185 $ 37,920,035
Hotel Occupancy Tax Bonded Indebtedness to Maturity
Millions
$3.0
$2.5
$2.0
$1.5
$1.0
$0.5
$0.0
2012 2014 2016 2018 2020 2022 2024 2026 2028
Principal Interest
196
Entertainment Venue Debt Service Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL BUDGET ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 1,814,511 $ 3,824,875 $ 157,469 $ 2,511,476
Revenues
Transfer from HOT Tax Revenues $ 1,086,394 $ 3,507,055 $ 3,367,278 $ 1,299,563
Interest Income 178 - 2,362 37,672
Total Revenues $ 1,086,572 $ 3,507,055 $ 3,369,640 $ 1,337,235
Total Funds Available $ 2,901,083 $ 7,331,930 $ 3,527,109 $ 3,848,711
Expenditures
Principal - Bonds $ 2,015,000 $ 2,200,000 $ 218,050 $ 226,950
Interest - Bonds 724,109 2,625,000 797,583 1,072,613
Agent Fees - Bonds 4,505 - - -
Total Expenditures $ 2,743,614 $ 4,825,000 $ 1,015,633 $ 1,299,563
Available Fund Balance 09-30 $ 157,469 $ 2,506,930 $ 2,511,476 $ 2,549,148
Fund Description:
This fund represents the debt service on the Entertainment Venue Private Placement Bonds.
These bonds were issued to fund the engineering and design phase of the Entertainment
Venue Project. The bonds are paid by the 2% Brimer Tax and are secured by the remaining
7% Hotel Occupancy Tax revenues collected by the City.
197
Schedule of Requirements for FY 2011-12
Municipal Drainage Utility Revenue Bonds
Series Name of Bond Principal Interest Total
2010 MDU Revenue Bonds $80,000 $71,899 $151,899
2012 MDU Revenue Bonds (Projected) 0 58,500 58,500
$ 80,000 $ 130,399 $ 210,399
This schedule represents the 2011-12 debt service payments due on each outstanding Municipal
Drainage Utility revenue bond issue plus estimated interest on projected bond issues for the
upcoming fiscal year.
198
Schedule of MDU Revenue Bonded
Indebtedness to Maturity
Year Principal Interest Total
2011-12 $ 80,000 $ 130,399 $ 210,399
2012-13 $ 215,000 $ 181,449 $ 396,449
2013-14 $ 215,000 $ 173,899 $ 388,899
2014-15 $ 215,000 $ 166,349 $ 381,349
2015-16 $ 220,000 $ 158,374 $ 378,374
2016-17 $ 220,000 $ 149,824 $ 369,824
2017-18 $ 225,000 $ 141,274 $ 366,274
2018-19 $ 225,000 $ 132,455 $ 357,455
2019-20 $ 230,000 $ 123,399 $ 353,399
2020-21 $ 235,000 $ 114,049 $ 349,049
2021-22 $ 240,000 $ 104,393 $ 344,393
2022-23 $ 240,000 $ 94,418 $ 334,418
2023-24 $ 245,000 $ 84,333 $ 329,333
2024-25 $ 250,000 $ 73,883 $ 323,883
2025-26 $ 255,000 $ 63,233 $ 318,233
2026-27 $ 260,000 $ 52,258 $ 312,258
2027-28 $ 265,000 $ 41,045 $ 306,045
2028-29 $ 270,000 $ 29,593 $ 299,593
2029-30 $ 275,000 $ 17,907 $ 292,907
2029-31 $ 130,000 $ 5,850 $ 135,850
2029-32 $ 130,000 $ 2,925 $ 132,925
$ 4,640,000 $ 2,041,309 $ 6,681,309
MDU Revenue Bonded Indebtedness to Maturity
Thousands
$450
$400
$350
$300
$250
$200
$150
$100
$50
$-
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032
Principal Interest
199
Municipal Drainage Utility
Interest and Sinking Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL BUDGET ESTIMATED Preliminary
Available Fund Balance 10-01 $ - $ - $ 160,801 $ 228,301
Revenues
Transfer from MDU Fund $ 200,000 $ 225,449 $ 225,449 $ 210,359
Interest Income - 563 500 563
Total Revenues $ 200,000 $ 226,012 $ 225,949 $ 210,922
Total Funds Available $ 200,000 $ 226,012 $ 386,750 $ 439,222
Expenditures
Other $ - $ - $ 5,000 $ -
Principal - Bonds - 80,000 80,000 80,000
Interest - Bonds 39,199 145,449 73,449 130,359
Total Expenditures $ 39,199 $ 225,449 $ 158,449 $ 210,359
Available Fund Balance 09-30 $ 160,801 $ 563 $ 228,301 $ 228,863
Fund Description:
This fund represents the debt service for Municipal Drainage Utility Revenue Bonds.
These bonds will finance major drainage projects within the City's drainage system and
will reduce the likelihood of flooding during major rain events.
200
BOND PROGRAM
201
202
PlaceHolder for
Bond Sales Map
204
FY2011‐2012
CAPITAL IMPROVEMENT BOND PROGRAM
GENERAL OBLIGATION BOND SALE
$19,600,000
Division Project Proposed Amount
Goal 9 Streets Story Rd at TRE $ 500,000
O'Connor ‐ SH 114 to Lake Carolyn (Design) $ 500,000
Streetlighting $ 200,000
Traffic Signals $ 400,000
Goal 9 Total $ 1,600,000
Goal 7 Parks & Recreation Park Land Acquisition $ 2,800,000
Parks Total: $ 2,800,000
Libraries South Irving Library $ 10,700,000
Libraries Total: $ 10,700,000
Goal 7 Total $ 13,500,000
Goal 4 Communications Radio System $ 4,500,000
Goal 4 Total $ 4,500,000
Total General Obligation Bond Program
g g $ , ,
$ 19,600,000
FY2011‐2012
WATER AND SEWER SYSTEM CIP
Non‐Bond CIP Pay‐Go Funding
$8,000,000
Division Project Proposed Amount
Goal 9 Water Improvements Annual Water Main Replacement $ 1,000,000
Northwest Elevated Tank Rehab $ 1,000,000
TxDOT Participation (Jamison Line/Grauwyler) $ 3,000,000
Water Reuse Pilot Construction $ 500,000
Water Total: $ 5,500,000
Goal 9 Wastewater Improvements Annual Wastewater Main Replacement $ 1,500,000
Manhole Rehab $ 1,000,000
Wastewater Total: $ 2,500,000
Total Water & Sewer System Non‐Bond CIP $ 8,000,000
205
FY2011‐2012
WATER AND SEWER SYSTEM CIP
Revenue Bond Funding
$12,200,000
Division Project Proposed Amount
Goal 9 Water Improvements Annual Water Main Replacement Program $ 4,675,000
Jamison Line Relocation/Grauwyler $ 2,450,000
Water Total: $ 7,125,000
Goal 9 Wastewater Improvements Annual Wastewater Main Replacement Program $ 4,575,000
Delaware Creek ‐ Nursery to Singleton Design $ 500,000
Wastewater Total: $ 5,075,000
Total Water & Sewer System Revenue Bond Program $ 12,200,000
FY2011‐2012
MUNICIPAL DRAINAGE UTILITY CIP
Non‐Bond CIP Pay‐Go Funding
$300,000
Division Project Proposed Amount
Goal 10 Drainage Improvements Neighborhood Drainage $ 300,000
Total MDU Non‐Bond CIP $ 300,000
FY2011‐2012
MUNICIPAL DRAINAGE UTILITY CIP
Revenue Bond Funding
$2,600,000
Division Project Proposed Amount
Goal 10 Drainage Improvements Delaware Creek $ 2,600,000
Total MDU Revenue Bond Program $ 2,600,000
206
CITY OF IRVING
General Fund Non-Bond CIP Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 7,296,632 $ 2,062,627 $ 5,134,796 $ 449,624
Revenues
Transfer from General Fund $ - $ 1,253,451 $ 1,253,451 $ -
Transfer from Equipment Replacement - - - -
Transfer from Water & Sewer - - - -
Transfer from Red Light Camera - 400,000 - -
Transfer from IAB - - - -
Lease Equipment - 17,060,000 - -
Contribution From State - - 1,158,316 -
Contribution From Dallas Co. 2,106,938 - 1,000,000 1,136,694
Contribution From Developer 219,600 - - -
Miscellaneous Non Taxable 23,874 - - 1,449,500
Sale of Property 508,395 - - 1,355,044
Rental income 29,656 - 4,872 -
Interest on Investments 26,045 20,000 5,000 5,000
Total Revenues $ 2,914,509 $ 18,733,451 $ 3,421,639 $ 3,946,238
Total Funds Available $ 10,211,141 $ 20,796,078 $ 8,556,435 $ 4,395,862
Expenditures
04 Police Department
Vehicle License Plate Recognition Equipment 6,830 - 21,893 -
05 Fire Department
Reserve for SCBA replacement 246,387 - 3,613 -
Reserve for Cardiac Monitor Replacement - - 60,000 -
Capital Lease Equipment (Pumpers) - 1,060,000 82,829 -
Training Academy Storage Building 3,041 - - -
Capital Expenditures (Instruments) 265,703 - - -
Capital items and training 72,854 - 350,537 -
06 Solid Waste Services
Municipal Dumpster Screening 168,666 - 23,331 -
07 Parks and Recreation
Campion Trails - - 2,800,000 -
Jaycee Park Improvements 100,859 - 312,907 -
Trinity View Park Renovations - 475,500 475,500 -
West Irving Aquatic Center 38,243 - - -
Motocross Park 13,860 - 161,140 -
Sunnybrook Pocket Park 5,071 - 24,929 -
SW Park Improvements (39,204) - 38,387 -
207
CITY OF IRVING
General Fund Non-Bond CIP Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
10 Non-Departmental
City Hall Renovation Project 14,910 - 24,590 -
Second Floor Renovation Project 2,715 - 109 -
Land Purchases - - 79,831 -
EOC/Public Safety Center - - 80,800 -
14 Library
South Irving Library 82,909 - - 516,762
West Irving Library - - 1,158,316 -
Library Materials 8,259 - 1,530 -
Animal
17 Public Health Services
Humane Society Match 96,030 - - -
20 Public Works
TxDOT Participation Projects ROW 1,468,746 - - -
Neighborhood Streets - 500,000 - -
Macarthur Corridor Enhancements 194,578 - 24,029 -
NW Corridor Light Rail Transit 149,576 - 5,424 -
IAC Utility Undergrounding 520,719 - 35,115 -
Las Colinas Utility Undergrounding 489,852 - - 3,303,780
Cottonwood Branch Concrete Channel - - 1,486 -
IH 635 @ Beltline S. Participation - - (76,698) -
Cottonwood Valley Utility Improvement 696,603 - - -
Wayfinding Signs (Super Bowl XLV) - 240,000 396,891 -
23 Information Technology
City-Wide Communication Radio System - 16,000,000 - -
28 Code Enforcement
Demolition 136,941 - 504,806 -
29 Economic Development
Vulnerability Assessment Grant 1,394
E Grauwyler/Irving Blvd Intersect 303,330 1,422,723
Property Maintenance & Management 45,000
Tudor Lane Rehab 7,207 - 47,793 -
Total Expenditures $ 5,076,345 $ 18,275,500 $ 8,106,811 $ 3,820,542
Available Fund Balance 09-30 $ 5,134,796 $ 2,520,578 $ 449,624 $ 575,320
Fund Description:
To account for the funding of multi-year capital projects in which funding is provided through General Fund transfers. This fund was
established in FY01-02 to account for Pay-As-You-Go projects.
208
CITY OF IRVING
Convention Center Bond Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 85,728,579 $ 1,935,720 $ 21,192,029 $ 329,370
Revenues
HOT Revenue Bonds $ - $ - $ - $ -
Bond Sale Premium - - - -
Transfer in from Convention Center Complex Fund - - - -
Sale of Property - - 366,599 -
Interest on Investments 186,047 115,000 20,000 -
Total Revenues $ 186,047 $ 115,000 $ 386,599 $ -
Total Funds Available $ 85,914,625 $ 2,050,720 $ 21,578,628 $ 329,370
Expenditures
Projects
Convention Center Construction $ 62,047,434 $ - $ 18,297,097 $ -
Consulting 54,000 - 13,500 -
Property Management Services 749,578 - 542,025 -
Office Furniture and fixtures 236,371 - 1,426,156 -
Office Machinery - - 400,746 -
A&E 1,635,214 - 569,733 -
Total Expenditures $ 64,722,597 $ - $ 21,249,257 $ -
Available Fund Balance 09-30 $ 21,192,029 $ 2,050,720 $ 329,370 $ 329,370
Fund Description:
To account for the funding for the purchase of land and construction of a 350,000 square-foot, state-of-the-art convention center including
100,000 square-foot exhibition space, 20,000 square-foot ballroom and 45,000 square-foot of break-out space. The convention center
opened in January 2011.
209
CITY OF IRVING
Entertainment Venue Bond Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 5,177,789 $ 18,890 $ 5,330,497 $ 2,322,403
Revenues
Bond Proceeds $ 8,992,000 $ 215,008,000 $ - $ -
Interest on Investments 17,800 5,000 5,000 -
Total Revenues $ 9,009,800 $ 215,013,000 $ 5,000 $ -
Total Funds Available $ 14,187,589 $ 215,031,890 $ 5,335,497 $ 2,322,403
Expenditures
Outside Services $ 25,000 $ - $ 274,985 $ -
A&E 8,024,640 - 1,082,951 2,322,403
Entertainment Venue Construction - 215,008,000 - -
Bond Issuance Cost 753,752 - 1,143,568 -
Transfer to Other Fund - - 511,590 -
Fiscal Agent Fees 53,700 5,000 - -
Total Expenditures $ 8,857,092 $ 215,013,000 $ 3,013,095 $ 2,322,403
Available Fund Balance 09-30 $ 5,330,497 $ 18,890 $ 2,322,403 $ -
Fund Description:
To account for the funding for the purchase of land and construction of an entertainment venue adjacent to the
convention center in the Las Colinas Urban Center.
210
CITY OF IRVING
Street Improvement Bond Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 26,649,494 $ 51,000 $ 22,203,294 $ 299,184
Revenues
Bond Proceeds $ 5,246,757 $ 3,000,000 $ 2,464,015 $ 1,600,000
Premium (Bond Sale) 218,382 - 64,284 -
Interest on Investments 77,944 70,000 70,000 70,000
Sale of Property - - 83,184
Paving Assessments 5,168 - 4,696 -
Total Revenues $ 5,548,251 $ 3,070,000 $ 2,686,179 $ 1,670,000
Total Funds Available $ 32,197,745 $ 3,121,000 $ 24,889,473 $ 1,969,184
Expenditures
Major Streets
Lake Carolyn - Las Colinas to O'Connor $ 863,580 $ - $ 31,100 $ -
Northgate - Tom Braniff to Carl - - 3,055,032 -
Pioneer - Esters to West ROW S.H. 161 95,865 - 17,430 -
Elwood, Joffre, Mimosa, Willow Repl - - 1,547,821 -
O'Connor - SH 183 to Columbia (formerly Riverside) 252,238 - 5,545,278 -
O'Connor - SH 114 to Lake Carolyn Design - - - 500,000
Hardrock - S.H. 183 to Pioneer 19,138 - 2,147,630 -
Grauwyler - Carl to SH Loop 12 15,051 - 18,266 -
Conflans - SH161 to Valley View - - 386,440 -
MacArthur - Rochelle to SH 183 3,228 - - -
Shady Grove/Senter Intersection 7,750 - - -
Tom Braniff/Univ of Dallas Part - - 347,005 -
Walnut Hill Lane - Top Hill to Belt Line - - 32,906 -
Belt Line - Rock Island to City Limits (Amenities) 163,056 - 21,500 -
Las Colinas - Lake Carolyn to Colwell 36,804 - - -
Rock Island/Dallas Co. Agreement 200,000 - - -
Valley Ranch Parkway - IH 635 Connector 453
Neighborhood Streets
Hunter Ferrell - MacArthur to Story 2,733,143 - 316,548 -
Contingencies & Incentives 30,000
Railroad Grade Separations
Story Road at Railtran 971,644 500,000 1,211,995 500,000
Sidewalks and Alleys
2007 Sidewalk Improvements 3,191 - - -
2010-11 Sidewalk Improvements 500,000
2008 Sidewalk Improvements 16,303 - - -
Streetscaping
ROW Landscaping-Riverside/Lake Carolyn Streetscape (8) - 24,299 -
Traffic Signals and Streetlighting
Streetlighting - City Streets 31,173 - 736,646 200,000
Traffic Management System 211 134,629 - 1,243,901 -
CITY OF IRVING
Street Improvement Bond Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Signal Systems - - 8,080 -
Streetlighting - Freeways - - 285,281 -
Traffic Controls 151,726 - 10,583 400,000
Participation Projects
TxDot Participation 1,835,781 - - -
NW Corridor Light Rail Transit 53,821 - 77,779 -
County Line - SH 183 to Valley View - - 2,796 -
Miscellaneous
Macarthur Corridor Enhancements 818,452 - 4,526,525 -
Las Colinas Utility Undergrounding 935,190 2,000,000 1,314,017 -
Shady Grove Greenbelt 35,329 - - -
South Irving Corridor Enhancements 23,096 - 1,451 -
Bond Issuance Cost - - 27,393 -
Arbitrage Expense 118,705 32,907
Bond Issuance Cost 63,233
Valley View Business Park - - 538,781 -
Kinwest Connector Parkway 2,640 - 5,050 -
Brangus Drive Pedestrian Walkways 425,000
Transfer to General 409,238 120,850 120,850 -
Total Expenditures $ 9,994,451 $ 2,620,850 $ 24,590,289 $ 1,600,000
Available Fund Balance 09-30 $ 22,203,294 $ 500,150 $ 299,184 $ 369,184
Fund Description: `
To account for the funding of construction of or improvements to the city’s streets, sidewalks, alleys and traffic/streetlighting. The construction is
financed primarily by the proceeds of General Obligation Bonds and interest on investments.
212
CITY OF IRVING
Storm Sewer Bond Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 2,225,220 $ 208,577 $ 1,746,487 $ 182,897
Revenues
Bond Proceeds $ - $ - $ - $ -
Interest on Investments 4,002 3,500 3,500 3,500
Total Revenues $ 4,002 $ 3,500 $ 3,500 $ 3,500
Total Funds Available $ 2,229,222 $ 212,077 $ 1,749,987 $ 186,397
Expenditures
Projects
Delaware Creek - Live Oak to Canyon Oaks $ 39,135 $ - $ 944,723 $ -
Shady Grove/Senter Intersection 10,573 - 75,374 -
Water Street 390,378 - - -
Irving Flood Control District I - - 18,727 -
Dallas Co Flood Control District I 7,028 - 10,453 -
2007 Misc Drainage Improvements 16,381 - 41,640 -
2006 Misc Drainage Improvements 2,530 - - -
Running Bear Levee Walls 4,064 - 66,864 -
Centennial Park Slope Protection 1,648 - 5,608 -
Delaware Creek Interceptor - - 397,693 -
Miscellaneous
Arbitrage Expense 10,998 - 6,008 -
Fiscal Agent Fees - - - -
Total Expenditures $ 482,735 $ - $ 1,567,089 $ -
Available Fund Balance 09-30 $ 1,746,487 $ 212,077 $ 182,897 $ 186,397
Fund Description:
To account for the funding for construction of drainage systems. The proceeds of General Obligation Bonds and
interest on investments are used to finance the construction costs.
213
CITY OF IRVING
Park Improvement Bond Fund
2009‐10 2010‐11 2010‐11 2011‐12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10‐01 $ 6,725,759 $ 1,023,352 $ 4,148,585 $ 93,595
Revenues
Bond Proceeds $ 5,441,081 $ 2,100,000 $ 2,069,773 $ 2,800,000
Transfers In ‐ ‐ 145,773 ‐
Premium (Bond Sale) 226,470 ‐ 53,999 ‐
Interest on Investments 32,201 35,000 10,000 10,000
Total Revenues $ 5,699,752 $ 2,135,000 $ 2,279,544 $ 2,810,000
Total Funds Available $ 12,425,511 $ 3,158,352 $ 6,428,129 $ 2,903,595
Expenditures
Projects
West Irving Aquatics Center $ 4,174,003 $ ‐ $ 31,423 $ ‐
Neighborhood Splash Pool ‐
1,100,000 1,199,369 ‐
Family Aquatic Center A&E ‐
1,000,000 1,000,000 ‐
Park Land Purchases 8,273 ‐
875,527 2,800,000
Campion Trails 1,308,996 ‐
944,494 ‐
Lake Carolyn Promenade 2,232,327 ‐
1,197,415 ‐
ADA Children's Park 106,809
‐ ‐
‐
Tim Markwood Park 330 ‐ ‐
‐
Keeler Park Playground 128,352 ‐
192,000 ‐
Dog Park 54,324 ‐
1,111 ‐
Twin Wells Frontage ‐
‐
1,320 ‐
Twin Wells Improvement ‐
‐
110,000 ‐
Natatorium Permanent Roof 8,025 ‐
‐
‐
Nichols Park 2,940 ‐
209,723 ‐
Sunnybrook Pocket Park ‐
‐
178,448 ‐
Nortwest Park Trail ‐
‐
189,480 ‐
Woodhaven Park ‐
‐
45,000 ‐
Park Facilities 92,409 ‐
‐
‐
Tranfer to General Fund 58,291 122,052 122,052 ‐
Miscellaneous
Bond Issuance Cost 65,586 ‐ 26,794 ‐
Arbitrage Expense 35,872 ‐ 10,377 ‐
Fiscal Agent Fees 390 ‐ ‐ ‐
Total Expenditures $ 8,276,925 $ 2,222,052 $ 6,334,534 $ 2,800,000
Available Fund Balance 09‐30 $ 4,148,585 $ 936,300 93,595
$ $ 103,595
Fund Description:
To account for the funding of improvements to and enlargements of the city’s park system. These improvements and enlargements
are funded by General Obligation Bond proceeds and interest on investments.
214
CITY OF IRVING
Fire Station Bond Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 567,751 $ 97,461 $ 459,807 $ 29,608
Revenues
Bond Proceeds $ - $ - $ - $ -
Premium on Bond Sale - - - -
Interest on Investments 729 700 700 700
Total Revenues $ 729 $ 700 $ 700 $ 700
Total Funds Available $ 568,480 $ 98,161 $ 460,507 $ 30,308
Expenditures
Projects
Fire Station #4 $ 1,001 $ - $ 174,131 $ -
Pumpers/Vehicles 107,671.00 - 89,583.14 -
Fire Station #12 - - 150,000.00 -
Miscellaneous
Arbitrage Expense - - 2,184.71 -
Fiscal Agent Fees - - 15,000.00 -
Total Expenditures $ 108,672 $ - $ 430,899 $ -
Available Fund Balance 09-30 $ 459,807 $ 98,161 $ 29,608 $ 30,308
Fund Description:
To account for the funding of the land purchases and construction of new fire stations, renovations to existing fire
stations, and the acquisition of fire fighting equipment. General Obligation Bond proceeds and interest on investments
are the sources of financing.
215
CITY OF IRVING
Library Bond Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 6,230,914 $ 786,766 $ 6,988,876 $ 895,131
Revenues
Bond Proceeds $ 5,343,919 $ 2,000,000 $ 1,971,212 $ 10,700,000
Premium on Bond Sale 222,426 - 51,427 -
Interest on Investments 17,960 12,000 12,000 -
Total Revenues $ 5,584,305 $ 2,012,000 $ 2,034,639 $ 10,700,000
Total Funds Available $ 11,815,219 $ 2,798,766 $ 9,023,515 $ 11,595,131
Expenditures
Projects
West Irving Library $ 4,466,634 $ - $ 4,267,150 $ -
South Irving Library 280,255 2,000,000 3,849,628 10,700,000
Miscellaneous
Bond Issuance Cost 64,414 - - -
Arbitrage Expense - - 11,606 -
Fiscal Agent Fees - - - -
Total Expenditures $ 4,826,343 $ 2,000,000 $ 8,128,384 $ 10,700,000
Available Fund Balance 09-30 $ 6,988,876 $ 798,766 $ 895,131 $ 895,131
Fund Description:
To account for the funding for design, construction and furnishing of library facilities with the proceeds of General
Obligation Bonds and interest on investments.
216
CITY OF IRVING
Criminal Justice Bond Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 13,303 $ 13,434 $ 8,540 $ 8,725
Revenues
Interest on Investments $ 7 $ 185 $ 185 $ -
Total Revenues $ 7 $ 185 $ 185 $ -
Total Funds Available $ 13,310 $ 13,619 $ 8,725 $ 8,725
Expenditures
Miscellaneous
Arbitrage Expense 4,771 - - -
Total Expenditures $ 4,771 $ - $ - $ -
Available Fund Balance 09-30 $ 8,540 $ 13,619 $ 8,725 $ 8,725
Fund Description:
To account for the funding for construction of new facilities and improvements to the Criminal Justice
Center, including the Jail Pod Expansion, the Police/Fire Training Facility and the Auto Pound. The
proceeds of General Obligation Bonds and interest on investments are used to finance the construction
costs.
217
CITY OF IRVING
Landfill Bond Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPSOSED
Available Fund Balance 10-01 691,580 $ - $ 384,360 $ -
Revenues
Bond Proceeds - $ - $ - $ -
Premium (Bond Sale) - - - -
Interest on Investments 1,162 - 395 -
Total Revenues $ 1,162 $ - $ 395 $ -
Total Funds Available $ 692,742 $ - $ 384,755 $ -
Expenditures
Projects
Perimeter Screening Berms $ - $ - $ 336,572 $ -
Development of Middle Tract 276,581 - 955,216 -
Landfill Development 29,745 - 255 -
Landfill Survey Services - - 87,711 -
Miscellaneous
- - - -
Bond Issuance Cost 2,057 - - -
Total Expenditures $ 308,382 $ - $ 1,379,754 $ -
Available Fund Balance 09-30 $ 384,360 $ - $ (994,999) $ -
Fund Description:
To account for the funding of improvements to the sanitary landfill with the proceeds of General Obligation
Bonds and interest on investments. With the creation of the Solid Waste Services enterprise fund, future
capital projects will be funded by the issuance of revenue bonds and will be accounted for in a separate capital
fund.
218
CITY OF IRVING
City Buildings Improvement Bond Fund
2009‐10 2010‐11 2010‐11 2011‐12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10‐01 $ 2,631,416 $ 849,370 $ 2,374,847 $ 440,490
Revenues
Bond Proceeds $ ‐ $ ‐ $ ‐ $ ‐
Premium on Bond Sale ‐ ‐ ‐ ‐
Interest on Investments 7,056 5,000 5,000
5,000
Total Revenues $ 7,056 $ 5,000 $ 5,000 $ 5,000
Total Funds Available $ 2,638,472 $ 854,370 $ 2,379,847 $ 445,490
Expenditures
Projects
Future Museum Site $ ‐ $ ‐ $ 425,000 $ ‐
Briery Road Maintenance Service Center 110,236 ‐ 202,272 ‐
Arts Center Roof Repair 15,645 ‐ ‐ ‐
CJC Generator 33,000 ‐ 514,169 ‐
Elevator Modernization 34,000 ‐ 354,238 ‐
City Hall Fuel Storage Remediation 12,840 ‐ 9,946
‐
City Hall Renovation Project ‐ ‐ 4,700
‐
Capital Expenditures 57,905 ‐ 59,144 ‐
Senter Park Roof Repair ‐ ‐ 365,792
‐ ‐ ‐ ‐
Miscellaneous
Arbitrage Expenses ‐ ‐ 4,096
‐
Fiscal Agent Fees ‐ ‐ ‐ ‐
Total Expenditures $ 263,625 $ ‐ $ 1,939,357 $ ‐
Available Fund Balance 09‐30 $ 2,374,847 $ 854,370 $ 440,490 $ 445,490
Fund Description:
To account for the funding of construction of renovations to existing city buildings and facilities.
219
CITY OF IRVING
DART Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 1,679,398 $ 1,685,398 $ - $ -
Revenues
DART Proceeds $ 1,344,887 $ - $ - $ -
Transfers from TIF - - 3,000,000 -
Interest on Investments $ 8,153 $ 8,000 $ - $ -
Total Revenues $ 1,353,041 $ 8,000 $ 3,000,000 $ -
Total Funds Available $ 3,032,439 $ 1,693,398 $ 3,000,000 $ -
Expenditures
Projects
TRE Payment $ 3,032,439 $ - $ 3,000,000 $ -
Miscellaneous
Outside Services - - - -
Total Expenditures $ 3,032,439 $ - $ 3,000,000 $ -
Available Fund Balance 09-30 $ - $ 1,693,398 $ - $ -
Fund Description:
To account for revenue received from DART to fund approved transportation projects within the city.
220
CITY OF IRVING
Radio Communications System Bond Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 337,921 $ 52,062 $ 333,840 $ 52,062
Revenues
Bond Proceeds $ - $ - $ - $ 4,500,000
Interest - - - -
Total Revenues $ - $ - $ - $ 4,500,000
Total Funds Available $ 337,921 $ 52,062 $ 333,840 $ 4,552,062
Expenditures
City-wide Radio System $ 4,081 $ - $ 281,777 $ 4,500,000
Total Expenditures $ 4,081 $ - $ 281,777 $ 4,500,000
Available Fund Balance 09-30 $ 333,840 $ 52,062 $ 52,062 $ 52,062
Fund Description:
To account for funding for the purchase of a city-wide 800 MHz radio communication system used by the
Police, Fire, and General Government. Revenues were from General Obligation Bond Proceeds and
interest on investments.
221
CITY OF IRVING
Animal Shelter
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 2,646,296 $ 73,361 $ 20,610 $ -
Revenues
Interest on Investments $ 4,173 $ - $ - $ -
Total Revenues $ 4,173 $ - $ - $ -
Total Funds Available $ 2,650,469 $ 73,361 $ 20,610 $ -
Expenditures
Projects
Animal Shelter $ 2,629,859 $ - $ 20,610 $ -
Total Expenditures $ 2,629,859 $ - $ 20,610 $ -
Available Fund Balance 09-30 $ 20,610 $ 73,361 $ - $ -
Fund Description:
To account for the funding for the purchase of land, design and construction of a new Animal Shelter.
The new facility is located on Valley View Lane and is a joint project housing the city's Animal Services
operation and the DFW Humane Society. Construction was completed during FY09-10 and the fund
will be closed out at the end of the current fiscal year.
222
CITY OF IRVING
Infrastructure Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 543,368 $ - $ 71,240 $ 44,505
Revenues
Taxable Certificates of Obligation $ - $ 33,700,000 $ - $ -
Interest on Investments 786 - - -
Total Revenues $ 786 $ 33,700,000 $ - $ -
Total Funds Available $ 544,154 $ 33,700,000 $ 71,240 $ 44,505
Expenditures
Projects
Waterstreet - Infrastructure $ - $ 33,700,000 $ - $ -
Animal Shelter 472,914 - 26,735 -
Total Expenditures $ 472,914 $ 33,700,000 $ 26,735 $ -
Available Fund Balance 09-30 $ 71,240 $ - $ 44,505 $ 44,505
Fund Description:
This fund is used to account for capital improvement program items funded through the use of Certificates of
Obligation. Certificates of Obligation are issued to finance projects that were not anticipated or included on
General Obligation Bond Elections.
223
CITY OF IRVING
Gateway Development Bond Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 1,985,883 $ 35,505 $ 321,145 $ -
Revenues
Bond Proceeds $ 1,943,243 $ - $ - $ -
Premium on Sale of Bonds 80,882 - - -
Interest on Investments 9,143 500 4,272 -
Total Revenues $ 2,033,269 $ 500 $ 4,272 $ -
Total Funds Available $ 4,019,152 $ 36,005 $ 325,417 $ -
Expenditures
Projects
Waterstreet - Streetscaping $ 3,674,583 $ - $ 325,417 $ -
Miscellaneous
Bond Issuance Cost 23,424 - - -
Total Expenditures $ 3,698,006 $ - $ 325,417 $ -
Available Fund Balance 09-30 $ 321,145 $ 36,005 $ - $ -
Fund Description:
This fund is used to account for capital projects funded from the sale of General Obligation Bonds for Proposition #10:
Gateway improvements, which was authorized by the 2006 Bond Election. These bonds are used to finance public
improvements associated with private developments.
224
CITY OF IRVING
Municipal Drainage Utility Bond Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ - $ 120,000 $ 2,026,722 $ 128,924
Revenues
Bond Proceeds $ 2,120,000 $ 2,600,000 $ - $ 2,600,000
Premium on Bond Sale (10,071) - - -
Interest on Investments 690 - - -
Total Revenues $ 2,110,619 $ 2,600,000 $ - $ 2,600,000
Total Funds Available $ 2,110,619 $ 2,720,000 $ 2,026,722 $ 2,728,924
Expenditures
Projects
Centennial Park Slope Protection $ - $ - $ 185,700 $ -
Capital Expenditures $ 1,112,098 $ 2,600,000
Delaware Creek Improvements - 2,000,000 - -
Flood Control District #1 Levy - 600,000 600,000 -
Miscellaneous
Bond Issuance Cost 83,897 - - -
Total Expenditures $ 83,897 $ 2,600,000 $ 1,897,798 $ 2,600,000
Available Fund Balance 09-30 $ 2,026,722 $ 120,000 $ 128,924 $ 128,924
Fund Description:
To account for the funding for construction of drainage improvement projects. The proceeds of Municipal
Drainage Revenue Bonds and interest on investments are used to finance the construction costs.
225
CITY OF IRVING
Water Improvement Bond Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 19,862,773 $ 2,695,589 $ 14,660,327 $ 3,164,348
Revenues:
Bond Proceeds $ - $ 18,650,000 $ 18,650,000 $ 7,125,000
Interest on Investments 54,020 56,880 20,000 20,000
Total Revenues $ 54,020 $ 18,706,880 $ 18,670,000 $ 7,145,000
Total Funds Available $ 19,916,793 $ 21,402,469 $ 33,330,327 $ 10,309,348
Expenditures
Water Lines
2010 Water Main Replacement Sec I $ 4,060.00 $ - $ 370,989.75 $ -
Water Main Replacements - 8,400,000 6,399,452 4,675,000
2010 Water Improvement Projects - 9,500,000 - -
2010 Water Main Replacement Sec II 2,330 - 233,235 -
2008 WS Sewer Replacement Sec. 1 1,531 - - -
Jamison Supply Line Relocation/Grauwyler - - - 2,450,000
Beltline - Rock Island/City Limits/Amenities 172,579 - - -
2009 Water Main Replacement Sect 3 - - 593,188 -
Nursery - Grauwyler to Pioneer - - 5,951 -
2009 Water Main Replacement Sect 2 - - 440,260 -
Fairfield/Fairdale/Fairmont - - 429,205 -
Missy/Marie/Hilltop - - 457,430 -
Fifteenth/Robinson & Ranier - - 289,715 -
Nursery-Railroad Basin - - 515,791 -
Pump Stations
MacArthur Pump Station Rehabilitation 4,811,835 - 9,734 -
Carbon Pump Station to Hurd and Brangus - - 1,000,000 -
Lake Chapman Pump Station Addition - - 1,500,000 -
Northgate Pump Station - 750,000 968,297 -
Hackberry Pump Station - - 400,000 -
Esters Tank - - 410,000 -
Major Streets
Hardrock Rd. - SH 183 to Pioneer - - 750,000 -
Grauwyler - Carl to DH Loop 12 - - 171,175 -
Hunter-Ferrell- MacArthur to Story 23,625 - 698,114 -
O'Connor - SH 183 to Columbia - - 475,000 -
Northgate - Tom Braniff to Carl - - 1,926,330 -
Neighborhood Streets
Elwood, Joffre, Mimosa, Willow Replacement - - 334,913 -
Neighborhood Streets - - 35,743 -
Participation Projects
SH & Loop 12 Utility Relocations - - 22,725 -
226
CITY OF IRVING
Water Improvement Bond Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Miscellaneous
City Wide Converged Network - - 2,000,000 -
Water Mains 31,400 - 7,180,507 -
Outside Services 112,349 - 719,411 -
2008 Water Meter Vault Rehab 58,709 - 30,266 -
2009 Water Meter Vault Rehab - - 1,536,000 -
Meter Replacements - - 52,133 -
Automated Meter Reading Program - - 8,708 -
Nursery/RR Sanitary Sewer Basin - - 199,640 -
Lake Pat Mayse Study - - 2,067 -
Arbitrage Expense 38,047 - - -
.
Total Expenditures $ 5,256,466 $ 18,650,000 $ 30,165,979 $ 7,125,000
Available Fund Balance 09-30 $ 14,660,327 $ 2,752,469 $ 3,164,348 $ 3,184,348
Fund Description:
To account for the funding for construction of water improvements. The proceeds of Water and Sewer Revenue Bonds
and interest on investments are used to finance the construction costs.
227
CITY OF IRVING
Sanitary Sewer Bond Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 10,332,239 $ 143,793 $ 8,698,689 $ 196,192
Revenues
Bond Proceeds $ - $ 8,400,000 $ 8,400,000 $ 5,075,000
Interest on Investments 28,298 5,000 10,000 10,000
Miscellaneous Non-Taxable - - 1,635 -
Total Revenues $ 28,298 $ 8,405,000 $ 8,411,635 $ 5,085,000
Funds Available $ 10,360,537 $ 8,548,793 $ 17,110,324 $ 5,281,192
Expenditures
Sanitary Sewer Lines
Sanitary Sewer Main Replacements $ - $ 8,400,000 $ 3,504,509 $ 4,575,000
2008 Sanitary Sewer Main Repl - Section IV 407,012 - - -
Loop 12/Grauwyler SS Basin 17,820 - 2,118,270 -
54" MacArthur Crossing SS Intercept. 158,323 - 629,064 -
2008 Sanitary Sewer Main Replacement Section II (30,245) - - -
French/Grauwyler Basin I 266,230 - - -
French/Grauwyler Basin I/I 845 - - -
2007 Concrete SS Intercept. 5,945 - - -
Delaware Creek Interceptor 185,551 - 5,441,033 -
Nursery/RR Sanitary Sewer Basin 40,869 - 14,951 -
Delaware Creek - Nursery to Singleton (Design) - - - 500,000
2009 Water Main Replacement Section 2 - - 75,168 -
Fairfield/Fairdale/Fairmont - - 203,341 -
Missy/Marie/Hilltop - - 102,159 -
Fifteenth/Robinson & Ranier - - 366,904 -
Nursery-Railroad Basin - - 1,230,209 -
Major Streets
Hardrock Rd - SH 183 to Pioneer - - 341,594 -
Hunter Ferrell - MacArthur to Story - - 263,171 -
Neighborhood Streets
Elwood, Joffre, Mimosa, Willow Replacement - - 504,131 -
Participation Projects
SH 183 Utility Relocations (TXDOT) 1,415 - 82,774 -
Spur 348 Utility Improvements 584,224 - - -
TXDOT Participation Projects - - 6,855 -
228
CITY OF IRVING
Sanitary Sewer Bond Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Miscellaneous
Arbitrage Expense 23,223 - - -
City Wide Converged Network - - 2,000,000 -
Contingencies & Incentives - - 30,000 -
Total Expenditures $ 1,661,848 $ 8,400,000 $ 16,914,132 $ 5,075,000
Available Fund Balance 09-30 $ 8,698,689 $ 148,793 $ 196,192 $ 206,192
Fund Description:
To account for the funding for the construction of wastewater improvements. The proceeds of Water and Sewer Revenue Bonds and
interest on investments are used to finance these construction costs.
229
CITY OF IRVING
Water & Sewer System Non‐Bond CIP Fund
2009‐10 2010‐11 2010‐11 2011‐12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10‐01 $ 10,641,908 $ 28,530 $ 20,365,678 $ 1,528,358
Revenues:
Transfers from Water & Sewer System Fund $ 5,850,000 $ 6,250,000 $ 7,750,000 $ 8,000,000
Misc. Non Taxable ‐ Contributions $ 14,716
Transfer In 9,400,063 ‐ ‐ ‐
Interest on Investments 49,713 3,500 21,356
‐
Total Revenues $ 15,314,492 $ 6,253,500 $ 7,771,356 $ 8,000,000
Total Funds Available $ 25,956,400 $ 6,282,030 $ 28,137,034 $ 9,528,358
Expenditures
Water Lines
Miscellaneous Water Main Replacement $ ‐ $ 2,000,000 $ ‐ $ 1,000,000
2009 Water Main Replacement Sect 1 9,632 ‐ ‐ ‐
Large Meter Testing and Repair 57,703 ‐ 91,003
‐
Water Mains 284,203 ‐ 644,330 ‐
Lake Carolyn Pkw‐Las Col/O'Conner 121,773 ‐ ‐ ‐
Pump Stations ‐
Additional Pump at Northgate Pump Station 66,072 ‐ ‐ ‐
Pump and Motor Control Center at Hackberry 75,933 ‐ 173,275 ‐
MacArthur Pump Station 3,943,322 ‐ 2,798,593 ‐
S T k
Storage Tanks
Northwest Elevated Tank Rehab ‐ 1,000,000 1,000,000
Sewer Lines
Delaware Creek Interceptor ‐ 2nd to Grauwyler 78,853 ‐ 52,488
‐
Northgate ‐ Tom Braniff to Carl ‐ ‐ 335,309 ‐
Miscellaneous Wastewater Replacements ‐ 2,000,000 ‐ 1,500,000
Miscellaneous
SH114 & Loop 12 Utility Relocations 172,488 ‐ 1,980 ‐
TxDOT Participation (Jamison Line/Grauwyler) 22,192,830 3,000,000
Water Reuse Pilot Construction 414,308 ‐ 32,487
500,000
Facility Security ‐ 1,000,000 ‐ ‐
Automated Meter Reading Program 69,543 ‐ 3,875 1,000,000
Cottonwood Valley Utility Improvements 161,698 ‐ 476 ‐
Transfer to General Fund 135,195
282,030 282,030 ‐
Total Expenditures $ 5,590,722 $ 6,282,030 $ 26,608,676 $ 8,000,000
Available Fund Balance 09‐30 20,365,678
$ $
‐ 1,528,358
$ 1,528,358
$
Fund Description:
To account for the financing and construction of Pay‐As‐You‐Go water and wastewater main replacements funded by transfers
from the Water and Sewer System Operating Fund.
230
CITY OF IRVING
Municipal Drainage Utility Non-Bond CIP Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ - $ - $ - $ 1,863,308
Revenues
Transfer from MDU Fund $ - $ - $ 2,863,308 $ 300,000
Interest on Investments - - - -
Total Revenues $ - $ - $ 2,863,308 $ 300,000
Total Funds Available $ - $ - $ 2,863,308 $ 2,163,308
Expenditures
Projects
Heritage District Drainage $ - $ - $ 1,000,000 $ 1,863,308
Neighborhood Drainage $ - $ 300,000
Total Expenditures $ - $ - $ 1,000,000 $ 2,163,308
Available Fund Balance 09-30 $ - $ - $ 1,863,308 $ -
Fund Description:
To account for the funding for construction of Pay-As-You-Go drainage improvements. Funded by transfers
from the MDU Operating Fund.
231
232
REPLACEMENT FUNDS
233
234
CITY OF IRVING
Equipment Replacement Fund
2009-10 2010-11 2010-11 2011-12 2011-12 2011-12
ACTUAL ADOPTED ESTIMATED REQUEST UPGRADES PROPOSED
Available Fund Balance 10-01 $ 17,008,236 $ 12,638,977 $ 12,204,498 $ - $ - $ 12,901,178
Revenues
Miscellaneous Revenue (trsf for lease payment) $ 1,524,138 (150,000) $ 1,100,360 $ 266,190 $ - $ 266,190
Contributions from General - - - 1,583,636 6,400 1,590,036
Contributions from W/S System 160,566 169,566 169,566 154,566 7,000 161,566
Contributions from Municipal Drainage 141,533 170,291 170,291 92,833 - 92,833
Contributions from Garage 13,256 6,256 6,256 6,256 - 6,256
Transfers from Solid Waste Services 226,283 376,283 376,283 226,283 - 226,283
Transfers from General Fund - -
Loan Proceeds - - - - - -
Sale of Fix Asset 249,750 176,125
Transfer from Other - - - - - -
Interest on Investments 58,648 31,597 31,597 10,500 - 10,500
Total Revenues $ 2,374,174 $ 603,993 $ 2,030,478 $ 2,340,264 $ 13,400 $ 2,353,664
Total Funds Available $ 19,382,410 $ 13,242,970 $ 14,234,976 $ - $ - $ 15,254,842
Expenditures
Dept. #4 - Police
Van $ 17,504 $ - $ - $ - $ - $ -
Patrol Sedans 557,680 325,000 325,000 561,000 - 561,000
Tahoe 61,966 - - - - -
Sedan 24,533 - - - - -
Motorcycle 40,359 - - - - -
SUV 132,000 - 132,000
Dept. #5 - Fire
Ambulance $ - $ - $ 400,000 $ - $ 400,000
Pickup Truck 175,000 $ - $ 175,000
Van 46,652 22,000 22,000 - - -
3/4 Ton Suburban 34,523 - - - - -
SUV - - 79,000 - 79,000
Dept. #6 - Solid Waste Services
60K GVW Rear Loader $ 1,124,500 - - - - -
Track Loader $ 534,076 - - -
Garbage Truck w/ 25 Yd body 200,000 - 200,000
Freightliner Brush 180,000 - 180,000
3/4 Ton Pickup 42,718 52,000 52,000 - - -
3/4 Ton Pickup 4x4 31,612 34,000 34,000 - - -
1/2 Ton SUV-HYBRID 47,667 - - - - -
Broom Truck 134,558 - - - - -
Dept. #7 - Parks & Recreation
3/4 Ton Pickup $ 39,545 $ - $ - $ - $ - $ -
1/2 Ton Pickup - - 25,000 - 25,000
F350 Reg Cab 80,000 - 80,000
1 Ton Truck w/Utility Body 45,104 38,650 38,650 - - -
235
CITY OF IRVING
Equipment Replacement Fund
2009-10 2010-11 2010-11 2011-12 2011-12 2011-12
ACTUAL ADOPTED ESTIMATED REQUEST UPGRADES PROPOSED
Dept. #8 - Water Customer Service
Ford F-150 $ - $ - $ 25,037 $ 7,000 $ 32,037
F350 Diesel Ext Cab W/Utility Body 50,000 50,000 - - $ -
2010 Ford F-550 Reg. Cab Diesel dually
Dept #17 - Animal Services
3/4T P/U with Animal Box $ 133,500 $ 133,500 $ - $ - $ -
Dept #19 - Capital Improvement Projects
Chevy 2500 Utility Body 70,000 6,400 76,400
Sedan Mid-size 24,750 - - - - -
SUV 78,554
Dept #21 - Transportation (+Street)
1 Ton Crew Cab Truck w/Utility Body $ - $ - $ - $ - $ -
Ford F450 Super Duty 51,814 - - - - -
Ford F250 with Utility Body 24,865 - - - - -
Ford F450 Super Duty - bucket truck 155,810 - - - - -
Ford F150 70,619 - - -
Sterling 5-6 YD Dump 61,000 - 61,000
F650 Flatbed Dump 61,000 - 61,000
Dept. #23 - Information Technology
1/2 Ton Van $ 36,286 $ - $ - $ - $ - $ -
Dept. #28 - Code Enforcement
Ford Ranger $ 44,939 $ - $ - $ - $ - $ -
Dept. #32 - Water Utilities
1/2 Ton Pickup $ - $ - $ - $ - $ -
3/4 Ton Cab/Chassis 19,000 - - - - -
Truck w/Sewer Rodding Machine 89,215 - - - - -
Sewer Wash Truck 158,574
4 X 4 SUV 30,454 - - - - -
Loader 116,724 - - - - -
Van 21,695 - - - - -
2011 Freightliner w/ Vactor Service Jetter 175,000 175,000 - - -
2010 Freightliner Diesel Crew 303,930
F-150 25,037 - 25,037
Sterling With Crane For Dept 32 - - - - -
Dept #41 Municipal Drainage Utility
Street Sweeper $ 456,642 $ 237,458 $ 237,458 $ - $ - $ -
SUV 29,654 - - - - -
F150 18,608
Capital Lease Equipment $ 2,508,012 $ - $ - $ - $ - $ -
Lease purchase payments $ 154,771 $ 266,190 $ 266,190 $ - $ 266,190
Total Expenditures $ 7,177,912 $ 1,067,608 $ 1,333,798 $ 2,340,264 $ 13,400 $ 2,353,664
Available Fund Balance 09-30 $ 12,204,498 $ 12,175,362 $ 12,901,178 $ - $ - $ 12,901,178
Net Change (4,803,738) 696,680 - -
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Fleet Recommendations
Vehicle # Year/Make Cost to replace
04745‐4 0421 2006 Crown Victoria $33,000.00
04841‐4 0421 2006 Crown Victoria $33,000.00
04823‐4 0421 2006 Crown Victoria $33,000.00
04877‐4 0421 2007 Crown Victoria $33,000.00
04894‐4 0421 2007 Crown Victoria $33,000.00
04747‐4 0421 2005 Crown Victoria $33,000.00
04703‐4 0421 2004 Chevy Impala $33,000.00
04842‐4 0421 2006 Crown Victoria $33,000.00
04915‐4 0421 2007 Crown Victoria $33,000.00
04871‐4 0421 2007 Crown Victoria $33,000.00
04889‐4 0421 2007 Crown Victoria $33,000.00
04888‐4 0421 2007 Crown Victoria $33,000.00
04880‐4 0421 2007 Crown Victoria $33,000.00
04854‐4 0421 2006 Crown Victoria $33,000.00
04875‐4 0421 2007 Crown Victoria $33,000.00
04833‐4 0421 2006 Crown Victoria $33,000.00
04870‐4 0421 2007 Crown Victoria $33,000.00
04906‐4 0421 2007 Chevy Tahoe $33,000.00
04932‐4 0421 2008 Chevy Tahoe $33,000.00
04905‐4 0421 2007 Chevy Tahoe $33,000.00
04603‐4 0421 2001 Chevy Tahoe $33,000.00
Police Total $693,000.00
05137‐5 0582 2008 Ambulance Ford F450 $200,000
05138‐5 0582 2008 Ambulance Ford F450 $200,000
05095‐4 0532 2000 Chevrolet Pickup ‐ 1500 $35,000
05100‐4 0532 2000 Chevrolet Pickup ‐ 1500 $35,000
05099‐4 0532 2000 Chevrolet Pickup ‐ 1500 $35,000
05098‐4 0532 2000 Chevrolet Pickup ‐ 1500 $35,000
05094‐4 0532 2000 Chevrolet Pickup ‐ 1500 $35,000
05119‐4 0532 2003 Suburban $39,500
05123‐4 0532 2003 Suburban $39,500
Fire Total $654,000.00
06160‐5 0612 2003 Freightliner Brush $180,000.00
06163‐5 0612 2003 Sterling 25 YD $200,000.00
07108‐4 0782 2000 Chevy 1/2 Ton Pickup $25,000.00
07115‐5 0751 2001 Ford F350 Reg Cab $80,000.00
13010‐4 1330 2000 Ford Crown Victoria $0.00
18068‐5 1822 1999 Sterling 5‐6 YD Dump $61,000.00
18077‐5 1822 2000 Ford F650 Flatbed Dump $61,000.00
22036‐4 1942 2000 Chevy 2500 Utility Body $40,000.00
22031‐4 1942 1998 Chevy 2500 Utility Body $30,000.00
32140‐4 3271 2001 Ford F150 Ext. Cab $25,037.00
08009‐4 0815 2002 Ford F150 Reg $25,037.00
08003‐4 0815 200 Ford F150 Reg $0.00
Other dept. Total $727,074.00
Grand Total $2,074,074.00
237
CITY OF IRVING
Computer Replacement Fund
2009-10 2010-11 2010-11 2011-12
ACTUAL ADOPTED ESTIMATED PROPOSED
Available Fund Balance 10-01 $ 5,436,709 $ 4,623,910 $4,633,596 $ 3,419,892
Revenues:
Receipts from General Fund $ - $ - $ - $ -
Receipts from Economic Development Fund - 199 199 398
Receipts from Water/Sewer System 252,380 126,190 126,190 126,190
Receipts from Garage Fund 4,345 4,345 4,345 4,345
Receipts from Solid Waste Enterprise 47,911 47,911 47,911 23,956
Receipts from Municipal Court Technology 78,110 39,055 39,055 -
Receipts from Housing and Human Services - 6,639 6,639 6,639
Receipts from Heritage & Museum Fund - 398 398 398
Miscellaneous 1,209 - - -
Interest on Investments 13,738 11,560 11,560 11,584
Total Revenues $ 397,693 $ 236,297 $ 236,297 $ 173,510
Total Funds Available $ 5,834,402 $ 4,860,207 $4,869,892 $ 3,593,402
Expenditures
Desktop Computers $ - $ 150,000 $ 150,000 $ 150,000
Laptop Computers - - - -
Printer-Scanner-Fax - - - -
Servers & Backup - 200,000 200,000 200,000
Maintenance 34,950 100,000 100,000 50,000
Projects
Consolidation Projects (Database Clustering--Phase 3/ - 200,000 200,000 -
City Hall Physical Access Security - 250,000
250 000 250,000
250 000 -
Mobile Data Computers - Police 250,000
Mobile Data Computers - Fire 250,000
Major Software ( Licenses Renewal) 775,924 350,000 550,000 350,000
Total Expenditures $ 1,200,806 $ 1,250,000 $1,450,000 $ 1,250,000
Available Fund Balance 9-30 $ 4,633,596 $ 3,610,207 $3,419,892 $ 2,343,402
Fund Description:
To account for transfers from the user department in an amount equal to the depreciation of personal computers, and
the network. The money used to replace computer hardware on a regular basis as the equipment becomes fully
depreciated and a need for replacement exists. Citywide software applications and telephone systems are also
purchased through this fund.
238
