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Water Miscellaneous Spreadsheets 2010

VIEWS: 34 PAGES: 268

									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                        -              -




                                                                       236
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.




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