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CP 2022-06-16City Council City of Coppell, Texas Meeting Agenda 255 E. Parkway Boulevard Coppell, Texas 75019-9478 Cozby Library & Community Commons6:00 PMThursday, June 16, 2022 Budget Workshop Cozby Library& Community Commons | 177 N Heartz Rd, Coppell, TX 75019 WES MAYS BIJU MATHEW Mayor Mayor Pro Tem CLIFF LONG KEVIN NEVELS Place 1 Place 4 BRIANNA HINOJOSA-SMITH JOHN JUN Place 2 Place 5 DON CARROLL MARK HILL Place 3 Place 7 MIKE LAND City Manager Notice is hereby given that the City Council of the City of Coppell, Texas will meet in Work Session at 6:00 p.m., to be held in Meeting Rooms A & B at the Cozby Library & Community Commons. As authorized by Section 551.071(2) of the Texas Government Code, this meeting may be convened into closed Executive Session for the purpose of seeking confidential legal advice from the City Attorney on any agenda item listed herein. As authorized by Section 551.127, of the Texas Government Code, one or more Councilmembers or employees may attend this meeting remotely using videoconferencing technology. The City of Coppell reserves the right to reconvene, recess or realign the Work Session or called Executive Session or order of business at any time prior to adjournment. The purpose of the meeting is to consider the following items: Work Session (Open to the Public) Meeting Rooms A & B I.Call to Order Page 1 City of Coppell, Texas Printed on 6/13/2022 June 16, 2022City Council Meeting Agenda II.Citizens’ Appearance III.Presentation and discussion regarding Service Organizations’ request: A.Assistance League of Coppell B.Children’s Advocacy Center/Denton County C.Coppell Community Chorale D.Coppell Community Orchestra E.Woven Community Clinic F.Metrocrest Services G.Coppell Historical Society IV.Presentation and discussion regarding Special Revenue Funds. Memo.pdfAttachments: V.Citizens’ Appearance VI.Adjournment ________________________ Wes Mays, Mayor CERTIFICATE I certify that the above Notice of Meeting was posted on the bulletin board at the City Hall of the City of Coppell, Texas on this 13th day of June, 2022, at _____________. ______________________________ Ashley Owens, City Secretary PUBLIC NOTICE - STATEMENT FOR ADA COMPLIANCE AND OPEN CARRY LEGISLATION The City of Coppell acknowledges its responsibility to comply with the Americans With Disabilities Act of 1990. Thus, in order to assist individuals with disabilities who require special services (i.e. sign interpretative services, alternative audio/visual devices, and amanuenses) for participation in or access to the City of Coppell sponsored public programs, services and/or meetings, the City requests that individuals make requests for these services seventy-two (72) hours – three (3) business days ahead of the scheduled program, service, and/or meeting. To make arrangements, contact Kori Allen, ADA Coordinator, or other designated official at (972) 462-0022, or (TDD 1-800-RELAY, TX 1-800-735-2989). Page 2 City of Coppell, Texas Printed on 6/13/2022 Date: August 30, 2016 To: Mayor, Council, City Manager’s Office From: Service Organizations Sub-committee (Marvin Franklin, Wes Mays, Nancy Yingling) Re: Service Organizations Funding Management Process Background The funding process in recent years has been largely guided by the attached materials (“Funding Framework and Missions”), created to provide both Council and Staff with increased clarity and funding discipline regarding these organizations and their role with respect to our various community missions. The material contains: 1)Community Mission Statements 2)Service Organizations funding framework in four specific quadrants, characterized by mission: Critical Social Services, Arts & Culture, Partnerships, and Special Interests (the “4th Quadrant”) The 4th quadrant was designed to be a “gauntlet” of sorts where Council could discuss, preliminarily vet and ultimately allow/disallow new applicant participation in the process for budget consideration. At the time, it was thought that while new groups would apply annually, they would be vetted before being allowed to move forward in the process. The objective was to stay consistent with our Missions, firmly discourage “program creep” and reduce time waste. The above referenced ad hoc committee was organized to recommend to Council approaches to improve our process for evaluating new service organization applicants and provide staff with guidance and support going forward. The Process Problem and Associated Issues First: Council has largely failed to implement the “4th quadrant” discipline originally intended. This has resulted in various groups seeking funding which either: a) wastes time, b) offer services which are not consistent with the mission, c) fall short of meaningful community impact or are otherwise illogical, or any combination of the aforementioned. Second: Without sufficient guidance, staff has had no choice but to take all applications and allow them to go through the process. Third: The subject of Service Organizations and fundings would seem to represent an appropriate opportunity to discuss the issue of Council “self-policing” and internal/external influences on decision-making. Recommendations and Areas of Discussion Preliminary Review: It is recommended that any new applicant (not previously funded) would be preliminarily reviewed at a work session scheduled by staff to determine whether the applicant should be considered during our Annual Budget Meeting regarding Service Organization fundings. If positive interest is shown by Council, then the applicant would be scheduled to present at the Budget meeting. There is no guarantee, DRAFT INFORMATION - For Internal Use Only 2 however, that such group would ultimately be funded, only the permission to present. If necessary, a “go/no go” checklist containing fundamental threshold criteria (broader community service/benefit, degree of community enhancement, increased quality of life or imaging provided and so on) could easily be created as a guide for the preliminary review. Organizations seeking funding outside the spirit of our Service Organization Mission Statements should be discouraged. These would include, but not be limited to, funding of scholarships or grants of any kind, funding viewed as being politically preferenced, funding viewed as “buying” community influence or support, funding that negatively impacts our community image, funding to those representing a narrow community segment, as opposed to broad, or funding targeted toward a sole individual. Applicants should be made aware that high levels of prudence, selectivity and cost/benefit evaluation by Council are intended to stay consistent with our Mission Framework and discourage “program creep.” Empower Staff: It is recommended that previously approved Service Organizations with funding levels of $10,000 or less would not be required to present during the Annual Budget meeting. Those groups would be considered “recurring,” added to the budgeted numbers by the City Manager, and be consistent with prior year funding levels. In the event that any of the approved organizations seek an increase over prior year funding levels, then such organization would need to present their request to Council during the Annual Budget Meeting. If such increase is a one-time request, then funding would ultimately revert back to funding levels prior to the one-time increase. It would be staff’s responsibility to inform Council of anything that might cause Council to reconsider funding the approved organizations (mission issues, things harmful to our community image, service impact on our community, financial issues, etc.). Discussion Regarding Influence and Self-Policing: In discussing our decision-making process, the committee noted that Council members have done a good job of recusing themselves from situations that may involve conflicts of interests. The sub- committee believes that it is appropriate to discuss the Council’s involvement with service organizations and the impact that it can have on Council discussions, decision making, and staff. Questions: 1. To what extent are Council members and staff involved with the service organization? Volunteers, Board members, Members, Donors, etc. 2. Should those activities be revealed to Council and staff? 3. Which areas of our involvement lend themselves to some level of scrutiny and individual restraint? 4. Should any of us recuse ourselves from discussions and/or voting regarding the funding of organizations in which we are involved? DRAFT INFORMATION - For Internal Use Only 3 Discussion MISSIONS AND FUNDING FRAMEWORK I. Critical Social Service Needs “Our residents, on occasion, experience significant challenges as victims of crime, economic hardship, physical frailties or emergencies. Local agencies meet these needs more efficiently and more effectively than the City of Coppell otherwise could.” II. Arts & Culture “Cultural and arts enhance the quality of life in Coppell and help establish a strong sense of community. The City of Coppell prefers to become a sponsor for performances and arts groups through financial and in-kind support.” III. Partnerships “Partnering with school, civic, and community organizations enable the city to maximize its services and programs while minimizing costs. The City of Coppell prefers partnering opportunities as an effective approach to achieving multiple objectives contained within its longer term strategic plan, currently Coppell 2030.” IV. Special Interests “Funding requests to address the needs of narrower segment of the Coppell community will be considered occasionally. The City of Coppell recognizes that these segments will require higher levels of prudence, selectivity, and cost/benefit evaluation.” DRAFT INFORMATION - For Internal Use Only 4 Funding Needs Funding Wants Critical Social Service Needs: Arts & Culture: Family Place Metrocrest Services (merged with Senior Adult Services) Children’s Advocacy Center Christian Community Action Metrocrest Family Services Coppell Family YMCA Metrocrest Community Clinic Coppell Community Chorale Ballet Ensemble of Texas Texas Creative Arts Coppell Historical Society Theater Coppell* Old Coppell Theater Site Waggin’ Tail Dog Park Coppell Special Olympics Coppell High School Band Benefit: Meets community needs that otherwise would either 1) have detrimental impact on the Community or 2) would force the City to render some service level that it either cannot or would rather not provide. Capitalization: Capital Mechanism: Capital Allocation Benefit: Amenities for special interests, sponsorship/branding opportunities, community spirit Capitalization: Capital, Sponsorships Mechanism: Capital Allocation, Sponsorships, Facilities/Land Hybrid: Funding Needs/Wants Funding Wants/Needs Partnerships: Special Interests: Coppell Chamber of Commerce CISD Economic Development Projects/Programs Sports Association Health & Wellness Initiatives Coppell Nature Park* Old Coppell/Main Street* Coppell Copperheads Baseball* Launchability (Special Care & Career Services) Texas Scottish Rite Hospital for Children The Warren Center Jha’Kyric Nixon Scholarship Fund Benefit: Revenues, Jobs, Economic Prosperity, Community Welfare and wellness Capitalization: Capital, Matching Funds, Bonds, Incentives/Goals Mechanism: Capital Allocation, Contractual, Infrastructure, Credit Enhancement Examples: Hard Eight, Container Store, Old Coppell, Artificial Turf Co-Funding*, Kid Country*, Biodiversity Center* Benefit: Amenities for Special Interests, Sponsorship/Branding Opportunities Capitalization: Capital, Matching Funds, Bonds Mechanism: Capital Allocation, Infrastructure, Sponsorship *Matched Funding/Land or Facilities Contribution DRAFT INFORMATION - For Internal Use Only 5 Service Organizations Funding Requests Allocated Allocated Allocated Requested Approved Organization 19-20 20-21 21-22 22-23 22-23 Notes Assistance League of Coppell 0 0 0 2,500 First request FY23 Ballet Ensemble of Texas 7,500 7,500 7,500 0 Last presented 07-2019; chose not to apply for FY23 Children's Advocacy Center/ Denton County 5,922 5,922 3,400 4,675 Last presented 07-2014; FY22 lowered from $6,487 Christian Community Action 15,000 15,000 15,000 15,000 Last presented 07-2017 Coppell Arts Council 25,000 25,000 27,000 27,000 Last presented 07-2021-qualifies for HOT funding Coppell Chamber of Commerce 35,500 35,500 45,500 45,500 Last presented 06-2020 Coppell Community Chorale 0 0 8,000 9,000 Last presented 07-2021-qualifies for HOT, FY22 funding/granted $4,000 + $4,000 reimbursed upon receipts of items for production/streaming Coppell Community Orchestra 0 0 14,800 18,000 Last presented 07-2021-qualifies for HOT funding Coppell Historical Society 10,000 10,000 10,000 107,197 Last presented 07-2014; qualifies for HOT funding Metrocrest Services 90,000 90,000 90,000 135,000 Last presented 07-2015 The Family Place 5,000 5,000 0 0 Last presented 07-2017; chose not to apply for FY23 Woven Community Clinic (FKA Metrocrest Community Clinic)6,500 6,500 6,500 6,500 Last presented 07-2019-Amended the request 6/14/2022 from $10,000 to $6,500 YMCA 15,000 15,000 30,000 30,000 Last presented 07-2021- FY22 funding/granted $20,000 + $10,000 as a one- time payment Total 215,422 215,422 257,700 400,372 0 Presentation Guidelines (per 8/30/16 memo) Previously approved groups requesting over $10,000 Previously approved groups requesting an increase New applicants will be reviewed during a work session and potentially invited to present at workshop DRAFT INFORMATION - For Internal Use Only 6 Actual Adopted FY 22 Budget FY 23 Budget Description 2020-21 2021-22 Amended Proposed Interest Income $0 $0 $0 $0 Total Revenue $0 $0 $0 $0 Supplies $0 $0 $0 $0 Capital Outlay 0 0 0 0 Total Expenditure $0 $0 $0 $0 Net 0 0 0 0 Fund Balance Beginning Balance $66,826 $66,826 $66,826 $66,826 Ending Balance $66,826 $66,826 $66,826 $66,826 2022-23 Expenditures No budgeted expenditures for FY 22-23 The Recreational Programs special revenue fund is restricted for recreational programs or services. This fund is no longer collecting revenue from a designated source and is, therefore, being mindfully spent for one-time, qualifying purchases. There are no revenues or expenditures budgeted in FY2023. Recreational Programs Special Revenue Fund 2022-23 Revenues No budgeted revenues for FY 22-23 DRAFT INFORMATION - For Internal Use Only 7 Actual Adopted FY 22 Budget FY 23 Budget Description 2020-21 2021-22 Amended Proposed Hotel Occupancy Tax $414,001 $300,000 $300,000 $680,000 Economic Development (85,700)(54,000)(54,000)(320,000) Interest Income 670 1,500 1,500 1,500 Total Revenue $328,971 $247,500 $247,500 $361,500 Services $31,600 $67,300 $67,300 $161,197 * Total Expenditure $31,600 $67,300 $67,300 $161,197 Net 297,371 180,200 180,200 200,303 * FY23 Proposed Expenditures are contingent on Council's direction, amounts will be revised if needed. Fund Balance Beginning Balance $408,884 $706,255 $706,255 $886,455 Ending Balance $706,255 $886,455 $886,455 $1,086,758 Hotel Occupancy Tax Special Revenue Fund The Hotel Occupancy Tax special revenue fund is restricted to the promotion of tourism and the convention/hotel industry. Revenues come from a 7% tax levy on the cost of the lodging. The City will retain the taxes received for hotels in accordance with their agreements and all short-term rentals during FY2023. The expenditures budgeted are for qualifying service organization funding. Hotel Occupancy Tax 99.59% Interest Income 0.41% 2022-23 Revenues Services 100.00% 2022-23 Expenditures DRAFT INFORMATION - For Internal Use Only 8 Hotel/Motel Tax Aprile 30, 2022 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22*Totals Taxes Collected 227,353.13 307,848.77 366,044.78 348,718.91 412,930.95 310,728.46 1,973,625.00 Interest/Prior 116.31 1,272.97 2,565.14 1,153.72 1,739.80 3,653.18 10,501.12 Taxes Rebated (72,244.44)(307,848.77)(318,647.30) (123,549.41) (54,341.71) (71,986.94) (948,618.57) Balance 155,225.00 1,272.97 49,962.62 226,323.22 360,329.04 242,394.70 1,035,507.55 * Projections since HOT is due quarterly. Allocation Spent Balance Undesignated 1,057,020.04 (948,618.57)108,401.47 Arts - no more than 15%296,043.75 (101,900.00)194,143.75 Historical - no more than 50%517,753.78 (20,000.00)497,753.78 Convention/Visitor Information Center 0.00 0.00 0.00 Facilitating Convention Registration 0.00 0.00 0.00 Promoting Sporting Events 0.00 0.00 0.00 Enhancing Sports Facilities 0.00 0.00 0.00 Transportation System for Tourists 0.00 0.00 0.00 Directional Signage 0.00 0.00 0.00 Advertising - not less than 14.29% 113,308.56 (82,500.00)30,808.56 Balance 1,984,126.12 (1,153,018.57)831,107.55 Percentages are no more than with exception of Advertising - see note below. All categories have specific requirements that must be met to qualify. Note: The Tax Code 351.103 (2) states NOT LESS than the amount of revenue received by the municipality from the tax at a rate of 1% of the cost of the room. Since Coppell's HOT rate is 7%, the amount that to be spent on advertising/promoting cannot be less than 1/7 or 14.29%. 1,984,126.12 DRAFT INFORMATION - For Internal Use Only 9 Actual Adopted FY 22 Budget FY 23 Budget Description 2020-21 2021-22 Amended Proposed Storm Water Revenue $609,778 $1,070,000 $1,070,000 $1,730,000 Interest Income 295 5,000 5,000 5,000 Total Revenue $610,073 $1,075,000 $1,075,000 $1,735,000 Salary & Benefits $125,900 $187,470 $187,470 $217,962 Supplies 0 1,300 1,300 1,300 Maintenance 125,606 240,000 240,000 249,000 Services 200,695 359,287 359,287 66,487 Capital Outlay 0 40,000 40,000 1,650,000 Transfer Out 0 4,400 4,400 0 Total Expenditure $452,202 $832,457 $832,457 $2,184,749 Net 157,871 242,543 242,543 (449,749) Fund Balance Beginning Balance $546,698 $704,569 $704,569 $947,112 Ending Balance $704,569 $947,112 $947,112 $497,363 Municipal Drainage Utility District (DUD) The Municipal Drainage Utility District is a special revenue fund restricted for stormwater control development. Revenues come from a standard fee on residential utility bills and a sliding scale for commercial utility bills. Expenditures for FY2023 include the Earthfest event, North Texas Council of Governments programs, street sweeping, erosion control, and creek mowing. Arborbrook Channel construction, a storm sewer condition assessment, and St. Joseph Channel bank stabilization are also included in the FY2023 expenditures. There are currently two positions recorded in DUD: 50% of the salary for the Assistant Director of Public Works and 25% of the salary for a Construction Inspector. Storm Water Revenue 99.71% Interest Income 0.29% 2022-23 Revenues Salary & Benefits 9.98% Supplies 0.06% Maintenance 11.40% Services 3.04% Capital Outlay 74.13% Transfer Out 1.84% 2022-23 Expenditures DRAFT INFORMATION - For Internal Use Only 10 Actual Adopted FY 22 Budget FY 23 Budget Description 2020-21 2021-22 Amended Proposed Recycling $650 $500 $500 $500 Interest Income 0 250 250 250 Art Center Proceeds 9,449 9,000 9,000 9,000 Donations-Living Well in Coppell 0 0 0 0 Donations-Parks 34 0 0 0 Donations-Library 2,788 500 500 500 Donations-Senior Adults 3,095 2,500 2,500 2,500 Donations-Tennis Center 0 0 0 0 Donations-Animal Services 6,169 3,000 3,000 3,000 Donations-BioDiversity 611 0 0 0 Donation-Police 1,001 0 0 0 Donations-Fire 0 1,000 1,000 1,000 Total Revenue $23,797 $16,750 $16,750 $16,750 Fire $0 $0 $0 0 Library 1,104 0 0 0 Animal Services 5,616 6,000 6,000 6,000 Arts Center 0 0 0 0 Total Expenditure $6,720 $6,000 $6,000 $6,000 Net 17,077 10,750 10,750 10,750 Fund Balance Beginning Balance $255,185 $272,262 $272,262 $283,012 Ending Balance $272,262 $283,012 $283,012 $293,762 Donations Special Revenue Fund The Donations special revenue fund accounts for any donations the City receives. Revenues come from a variety of donors. Expenditures are identified when donation revenue is available, and a use is identified. In FY2023, only costs to spay and neuter animals at the City's shelter are budgeted. Animal Services 100.00% 2022-23 Expenditures Recycling 2.99% Interest Income 1.49% Art Center Proceeds 53.73%Donations 41.79% 2022-23 Revenues DRAFT INFORMATION - For Internal Use Only 11 Actual Adopted FY 22 Budget FY 23 Budget Description 2020-21 2021-22 Amended Proposed Public Education Revenue $14,226 $15,000 $15,000 $15,000 Total Revenue $14,226 $15,000 $15,000 $15,000 Supplies $0 $0 $0 $0 Total Expenditure $0 $0 $0 $0 Net 14,226 15,000 15,000 15,000 Fund Balance Beginning Balance $31,381 $45,607 $45,607 $60,607 Ending Balance $45,607 $60,607 $60,607 $75,607 2022-23 Expenditures No budgeted expenditures for FY 22-23 Public Education Special Revenue Fund The Public Education special revenue fund is a restricted fund. Revenues comes from a a $0.10 fee charged on every refuse bill. There are no expenditures recorded for FY23. Public Education Revenue 100% 2022-23 Revenues DRAFT INFORMATION - For Internal Use Only 12 Actual Adopted FY 22 Budget FY 23 Budget Description 2020-21 2021-22 Amended Proposed Tree Preservation Fee $181,400 $0 $0 $0 Interest Income 6,459 0 0 0 Total Revenue $187,859 $0 $0 $0 Services $30,126 $70,000 $70,000 $70,000 Total Expenditure $30,126 $70,000 $70,000 $70,000 Net 157,733 (70,000)(70,000)(70,000) Fund Balance Beginning Balance $236,994 $394,727 $394,727 $324,727 Ending Balance $394,727 $324,727 $324,727 $254,727 Tree Preservation Special Revenue Fund The Tree Preservation special revenue fund is restricted to use for tree preservation. Revenues come from tree reparations paid by developers. The only expenditures budgeted in FY2023 are for routine tree removal and trimming. 2022-23 Revenues No budgeted revenues for FY 22-23 Services 100.00% 2022-23 Expenditures DRAFT INFORMATION - For Internal Use Only 13 Actual Adopted FY 22 Budget FY 23 Budget Description 2020-21 2021-22 Amended Proposed Grant Revenue $0 $0 $0 $0 Interest Income 0 500 500 500 Donations 28,816 5,000 5,000 5,000 Municipal Court Fines 5,525 6,200 6,200 6,200 Forfeitures 77,445 0 0 0 Total Revenue $111,786 $11,700 $11,700 $11,700 Supplies $15,037 $23,000 $23,000 $23,000 Services 52,587 46,000 46,000 29,200 Total Expenditure $67,624 $69,000 $69,000 $52,200 Net 44,162 (57,300)(57,300)(40,500) Fund Balance Beginning Balance $153,250 $197,412 $197,412 $140,112 Ending Balance $197,412 $140,112 $140,112 $99,612 The Police special revenue fund is a restricted fund used for public safety. Revenues come from forfeitures, seizures, grants, and donations. Expenditures for FY2023 include training, supplies, Honor Guard, Explorer program training, and National Night Out programs. Police Special Revenue Fund Interest Income 4.27% Donations 42.74% Municipal Court Fines 52.99% 2022-23 Revenues Supplies 44.06% Services 55.94% 2022-23 Expenditures DRAFT INFORMATION - For Internal Use Only 14 Actual Adopted FY 22 Budget FY 23 Budget Description 2020-21 2021-22 Amended Proposed Court Fees $1,829 $9,000 $9,000 $9,000 Local Consolidated Fee 19,802 11,000 11,000 11,000 Interest Income 183 500 500 500 Total Revenue $21,815 $20,500 $20,500 $20,500 Supplies $0 $0 $0 $1,000 Maintenance 0 5,000 5,000 5,000 Services 0 1,000 1,000 1,000 Total Expenditure $0 $6,000 $6,000 $7,000 Net 21,815 14,500 14,500 13,500 Fund Balance Beginning Balance $357,203 $379,018 $379,018 $393,518 Ending Balance $379,018 $393,518 $393,518 $407,018 Municipal Court Security Special Revenue Fund The Municipal Court Security special revenue fund is a restricted fund used for providing security services or improvements for buildings housing a municipal court. Revenues come from $3 per non- ordinance violation. The only expenditures budgeted in FY2023 are for maintenance and service of existing equipment and replacement of a Marshal's body armor. Court Fees 43.90% Local Consolidated Fee 53.66% Interest Income 2.44% 2022-23 Revenues Supplies 14.29% Maintenance 71.42% Services 14.29% 2022-23 Expenditures DRAFT INFORMATION - For Internal Use Only 15 Actual Adopted FY 22 Budget FY 23 Budget Description 2020-21 2021-22 Amended Proposed Case Manager Fee $3,611 $15,000 $15,000 $15,000 Local Consolidated Fee 20,152 25,000 25,000 25,000 Interest Income 183 500 500 500 Total Revenue $23,946 $40,500 $40,500 $40,500 Salary & Benefits $10,039 $17,369 $17,369 $18,550 Services 0 5,168 5,168 5,168 Total Expenditure $10,039 $22,537 $22,537 $23,718 Net 13,907 17,963 17,963 16,782 Fund Balance Beginning Balance $331,095 $345,002 $345,002 $362,965 Ending Balance $345,002 $362,965 $362,965 $379,747 Juvenile Case Manager/Truancy Prevention Special Revenue Fund The Juvenile Case Manager/Truancy Prevention special revenue fund is a restricted fund used for the prevention of juvenile truancy. Revenues come from a $5 fee added to court costs for fine-only misdemeanors. The budgeted expenditure in FY2023 is 25% of the Juvenile Case Manager's personnel costs and training, and an administrative services fee. In FY2022, General Fund started charging administrative services fees to the JCM for services rendered. Case Manager Fee 37.04% Local Consolidated Fee 61.73% Interest Income 1.23% 2022-23 Revenues Salary & Benefits 78.21% Services 21.79% 2022-23 Expenditures DRAFT INFORMATION - For Internal Use Only 16 Actual Adopted FY 22 Budget FY 23 Budget Description 2020-21 2021-22 Amended Proposed Child Safety Revenue $51,980 $23,750 $23,750 $23,750 Interest Income 61 0 0 0 Total Revenue $52,041 $23,750 $23,750 $23,750 Supplies $20,290 $2,500 $2,500 $2,500 Services 1,035 0 0 0 Total Expenditure $21,325 $2,500 $2,500 $2,500 Net 30,716 21,250 21,250 21,250 Fund Balance Beginning Balance $147,486 $178,202 $178,202 $199,452 Ending Balance $178,202 $199,452 $199,452 $220,702 Child Safety Special Revenue Fund The Child Safety special revenue fund provides funding for Police Department programs that enhance child safety, health, or nutrition. The revenue source is $25 per ticket issued in a school zone. Expenditures in FY2023 will be for the red ribbon program. Child Safety Revenue 100.00% 2022-23 Revenues Supplies 100.00% 2022-23 Expenditures DRAFT INFORMATION - For Internal Use Only 17 Actual Adopted FY 22 Budget FY 23 Budget Description 2020-21 2021-22 Amended Proposed Court Fees $2,439 $22,000 $22,000 $22,000 Local Consolidated Fee 16,165 0 0 0 Interest Income 0 500 500 500 Total Revenue $18,604 $22,500 $22,500 $22,500 Capital Outlay $0 $0 $0 $0 Total Expenditure $0 $0 $0 $0 Net 18,604 22,500 22,500 22,500 Fund Balance Beginning Balance $1,747 $20,351 $20,351 $42,851 Ending Balance $20,351 $42,851 $42,851 $65,351 2022-23 Expenditures No budgeted expenditures for FY 22-23 Municipal Court Technology Special Revenue Fund The Municipal Court Technology special revenue fund is restricted to use for technology for the Court. Revenues come from $4 per non-ordinance violation. There are no budgeted expenditures for FY2023. Court Fees 97.78% Interest Income 2.22% 2022-23 Revenues DRAFT INFORMATION - For Internal Use Only 18 Actual Adopted FY 22 Budget FY 23 Budget Description 2020-21 2021-22 Amended Proposed Judicial Fees $363 $4,500 $4,500 $4,500 Total Revenue $363 $4,500 $4,500 $4,500 Capital Outlay $0 $0 $0 $0 Total Expenditure $0 $0 $0 $0 Net 363 4,500 4,500 4,500 Fund Balance Beginning Balance $18,609 $18,972 $18,972 $23,472 Ending Balance $18,972 $23,472 $23,472 $27,972 2022-23 Expenditures No budgeted expenditures for FY 22-23 Judicial Efficiency Special Revenue Fund The Judicial Efficiency special revenue fund is a restricted fund used to improve the efficiency of the administration of justice. Revenues come from $0.60 per $6 non-ordinance violation, with the remaining $5.40 remitted to the State. There are no budgeted expenditures for FY2023. Judicial Fees 100.00% 2022-23 Revenues DRAFT INFORMATION - For Internal Use Only 19 Actual Adopted FY 22 Budget FY 23 Budget Description 2020-21 2021-22 Amended Proposed Red Light Civil Penalty $0 $0 $0 $0 Interest Income 566 0 0 0 Miscellaneous 6,105 0 0 0 Total Revenue $6,671 $0 $0 $0 Services 0 0 0 0 Capital 152,066 0 0 0 Total Expenditure $152,066 $0 $0 $0 Net (145,395)0 0 0 Fund Balance Beginning Balance $646,194 $500,799 $500,799 $500,799 Ending Balance $500,799 $500,799 $500,799 $500,799 2022-23 Revenues 2022-23 Expenditures No budgeted revenues for No budgeted expenditures for FY 22-23 FY 22-23 Red Light Enforcement Special Revenue Fund The Red Light Enforcement special revenue fund is restricted for traffic and signal enforcement or improvements and pedestrian safety. The program was discontinued by the State Legislature during FY2019. The remaining fund balance was spent on qualifying purchases in FY2020 in order to close the fund. There will be no budgeted revenues or expenditures in FY2023. DRAFT INFORMATION - For Internal Use Only 20 Actual Adopted FY 22 Budget FY 23 Budget Description 2020-21 2021-22 Amended Proposed E-911 Revenue $346,035 $350,000 $350,000 $351,750 Total Revenue $346,035 $350,000 $350,000 $351,750 Services $204,382 $226,400 $226,400 $311,350 Total Expenditure $204,382 $226,400 $226,400 $311,350 Net 141,653 123,600 123,600 40,400 Fund Balance Beginning Balance $926,771 $1,068,424 $1,068,424 $1,192,024 Ending Balance $1,068,424 $1,192,024 $1,192,024 $1,232,424 E911 Special Revenue Fund The E911 special revenue fund is a restricted fund used for 9-1-1 emergency communications. Revenue comes from a $0.50 service fee collected by telecommunication providers per month for each local exchange access line. Expenditures for FY2023 are for voice maintenance agreements, portable radio replacements, and 9-1-1 phone fees. Beginning FY22, E911 revenue and related expenditures are now accounted for outside the General Fund. The amount shown in the General Fund's restricted for public safety fund balance, is now being recorded in this special revenue fund. E-911 Revenue, 100% 2022-22 Revenues Services, 100% 2022-23 Expenditures DRAFT INFORMATION - For Internal Use Only 21 Actual Adopted FY 22 Budget FY 23 Budget Description 2020-21 2021-22 Amended Proposed PEG Revenue $81,564 $65,000 $65,000 $65,325 Total Revenue $81,564 $65,000 $65,000 $65,325 Supplies $825 $5,000 $5,000 $5,000 Services 115,635 115,200 115,200 34,480 Total Expenditure $116,460 $120,200 $120,200 $39,480 Net (34,896)(55,200)(55,200)25,845 Fund Balance Beginning Balance $681,343 $646,447 $646,447 $591,247 Ending Balance $646,447 $591,247 $591,247 $617,092 Public, Educational and Governemntal Channel Special Revenue Fund The PEG special revenue fund is a restricted fund used to operate the public-access channels. Revenue comes from a 1% cable video service provider fee on all customers who access the PEG channel. Expenditures for FY2023 are booth supplies, streaming services, and broadcast maintenance and support. Beginning FY22, PEG revenue and related expenditures are now accounted for outside the General Fund. The amount shown in the General Fund's restricted for PEG funds fund balance, is now being recorded in this special revenue fund. PEG Revenue 100% 2022-23 Revenue Supplies 12.66% Services 87.34% 2022-23 Expenditures DRAFT INFORMATION - For Internal Use Only 22 Actual Adopted FY 22 Budget FY 23 Budget Description 2020-21 2021-22 Amended Proposed Sales Tax $6,683,666 $2,650,000 $2,650,000 $3,340,020 Sales Tax Recovery 247,223 0 0 0 Interest Income (5,912)50,000 50,000 5,000 Miscellaneous 0 125,000 125,000 0 Transfer In 2,144,000 2,823,000 2,823,000 3,391,000 Total Revenue $9,068,977 $5,648,000 $5,648,000 $6,736,020 Salary & Benefits $36,411 $23,314 $23,314 $25,063 Maintenance 7,105,947 2,948,000 2,948,000 3,391,000 Services 518,361 138,574 138,574 138,574 Capital Outlay 2,740,371 2,500,000 2,500,000 0 Total Expenditure $10,401,090 $5,609,888 $5,609,888 $3,554,637 Net (1,332,113)38,112 38,112 3,181,383 Fund Balance Beginning Balance $20,226,203 $18,894,090 $18,894,090 $18,932,202 Ending Balance $18,894,090 $18,932,202 $18,932,202 $22,113,585 Infrastructure Maintenance Fund (IMF) The Infrastructure Maintenance Fund is a restricted fund used for the maintenance on the City's infrastructure. Revenues come from the voter-authorized ¼ cents sales tax and transfers from the General Fund. Expenditures for FY2023 include ongoing street system maintenance: including alley and sidewalk repairs, pavement/parking lot markings and improvements, ADA improvements, traffic signal maintenance, scheduled painting, flooring, roof replacement, and maintenance at City facilities. The IMF also funds 25% of a construction inspector. In FY2022, General Fund started charging administrative services to the IMF for services rendered. Sales Tax 49.59% Interest Income 0.07% Transfer In 50.34% 2022-23 Revenues Salary & Benefits 0.70% Maintenance 95.40% Services 3.90% 2022-23 Expenditures DRAFT INFORMATION - For Internal Use Only 23 Position/Title Pay Grade 20-21 21-22 22-23 Cemetery Manager 35 1 1 1 Assistant Cemetery Manager 29 1 1 1 Administrative Tech. III 23 1 1 1 Total 3 3 3 18-19 19-20 20-21 21-22 22-23 Niches 33 35 38 42 42 New Monuments 92 95 97 200 200 Burial Rights 202 210 353 850 850 Division: Special Revenue Performance Measures Authorized Personnel Mission FY2023 Key Goals & 2040 Pillars Supported Department: Rolling Oaks Memorial Cemetery Sell Phase 2 of Rolling Oaks and grow at-need services by a minium of 25 calls. Continue marketing and cooperative efforts with local organizations to fulfill the diverse needs of the population. ❶ ❷ ❸ The Rolling Oaks Memorial Cemetery, which opened in FY2009, operates as part of the Parks and Recreation Department and facilitates burial, memorial, and related services. Rolling Oaks Memorial Center's mission is to provide a serene backdrop for families to remember their loved ones while creating a perfect setting for meditation and reflection for each visitor. DRAFT INFORMATION - For Internal Use Only 24 Actual Adopted FY 22 Budget FY 23 Budget Description 2020-21 2021-22 Amended Proposed Burial Rights Sales $1,532,984 $1,610,750 $1,610,750 $1,610,750 Service Fees 293,095 240,000 240,000 240,000 Memorial Sales 142,092 200,000 200,000 200,000 Installation Fees 62,140 50,000 50,000 50,000 Interest Income 74 1,000 1,000 1,000 Lease Revenue 55,316 46,667 46,667 46,667 Miscellaneous 2,927 0 0 0 Total Revenue $2,088,628 $2,148,417 $2,148,417 $2,148,417 Salary & Benefits $297,306 $310,410 $310,410 $352,304 Supplies 269,780 445,400 445,400 430,200 Maintenance 221,067 385,000 385,000 287,000 Services 548,656 650,877 650,877 651,177 Total Expenditure $1,336,809 $1,791,687 $1,791,687 $1,720,681 Net 751,819 356,730 356,730 427,736 Fund Balance Beginning Balance $402,620 $1,154,439 $1,154,439 $1,511,169 Ending Balance $1,154,439 $1,511,169 $1,511,169 $1,938,905 Rolling Oaks Memorial Cemetery The Rolling Oaks Memorial Cemetery special revenue fund is a restricted fund used for the operation and maintenance of the municipal cemetery. Revenues are from sales of burial rights, less the 15% required to fund the perpetual care fund. Expenditures for FY2023 include personnel, services rendered supplies and maintenance for the grounds, and costs associated with the purchase of memorial items and interments. In FY2022, General Fund started charging administrative services to the ROMC for services rendered. Burial Rights Sales 74.97% 11.17% Memorial Sales 9.31% Installation Fees 2.33% Interest Income 0.05% Lease Revenue 2.17% 2022-23 Revenues Salary & Benefits 19.66% Supplies 25.00% Maintenance 16.68% Services 37.84% 2022-23 Expenditures Service Fees DRAFT INFORMATION - For Internal Use Only 25 Position/Title Pay Grade 20-21 21-22 22-23 Deputy Police Chief 43 1 1 0 Police Sergeant PD 4 1 1 1 Police Corporal PD 3 1 1 0 Police Officer PD 2 13 13 5 Systems Administrator 35 1 1 0 Crime Analyst 28 1 1 0 Terminal Agency Coordinator 26 1 1 1 Total 19 19 7 18-19 19-20 20-21 21-22 22-23 911 Calls Received 19,083 12,381 11,816 16,069 17,675 Schools with dedicated SRO 6 6 6 6 6 Schools "Adopted" by Patrol 10 10 10 10 10 Performance Measures Performance measures are being re-evaluated following the transition of employees in this fund. Division: Special RevenueDepartment: Crime Prevention District ❶ ❷ ❸ Mission The Crime Prevention District facilitates the Coppell Police Department's efforts to maintain a safe community environment. This is accomplished by providing quality programs and services such as our School Resource Officers, Community Services Crime Prevention Officer programs and jail services. The district also provides funding for public safety communications, which is done in collaboration with our partner cities through the North Texas Emergency Communications Center (NTECC). Authorized Personnel FY2023 Key Goals & 2040 Pillars Supported Support the CISD and provide education to the younger citizens of Coppell with the School Resource Officer program, youth engagement programs, and various safety education classes, including the self-defense for women course offered to high school senior girls. Continue to engage our citizens through our perennially award-winning National Night Out program. DRAFT INFORMATION - For Internal Use Only 26 Actual Adopted FY 22 Budget FY 23 Budget Description 20-21 21-22 Amended Proposed Sales Tax $6,647,732 $2,630,875 $2,630,875 $3,335,705 Sales Tax Recovery 247,311 0 0 0 Interest Income (21,680)20,000 20,000 20,000 Salary Reimbursement 224,718 275,000 275,000 288,750 Miscellaneous 8,834 0 0 0 Total Revenue $7,106,915 $2,925,875 $2,925,875 $3,644,455 Salary & Benefits $1,368,923 $1,542,313 $1,542,313 $1,021,129 Supplies 0 99,000 99,000 34,000 Maintenance 28,818 0 0 6,411 Services 1,446,537 1,903,602 1,903,602 1,921,948 Capital Outlay 51,445 0 0 0 Transfer Out 589,658 589,658 589,658 174,640 Total Expenditure $3,485,381 $4,134,573 $4,134,573 $3,158,128 Net 3,621,534 (1,208,698)(1,208,698)486,327 Fund Balance Beginning Balance $12,006,224 $15,627,758 $15,627,758 $14,419,060 Ending Balance $15,627,758 $14,419,060 $14,419,060 $14,905,387 Crime Prevention District Special Revenue The Crime Prevention District special revenue fund is restricted to crime prevention programs and services. Revenues come primarily from the ¼ cents sales tax, which are expected to decrease due to changes at the State level. Expenditures in FY2023 include the School Resource Officer program, jail services, and the joint emergency dispatch center. Sales Tax 91.53% Interest Income 0.55% Salary Reimbursement 7.92% 2022-23 Revenues Salary & Benefits 32.33%Supplies 1.08% Maintenance 0.20% Services 60.86%Transfer Out 5.53% 2022-23 Expenditures DRAFT INFORMATION - For Internal Use Only 27 Actual Adopted FY 22 Budget FY 23 Budget Description 2020-21 2021-22 Amended Proposed Sales Tax $13,367,333 $5,301,519 $5,301,519 $6,680,039 Dedicated for Debt Service (3,331,394)(3,331,519)(3,331,519)(3,337,519) Sales Tax Recovery 494,445 0 0 0 Art Center Revenue 168,475 505,630 505,630 452,600 Interest Income (46,573)50,000 50,000 50,000 Total Revenue $10,652,286 $2,525,630 $2,525,630 $3,845,120 Salary & Benefits $714,383 $752,180 $752,180 $890,460 Supplies 408,305 244,750 244,750 172,750 Maintenance 43,643 42,000 42,000 298,500 Services 947,448 1,580,574 1,580,574 1,534,774 Capital Outlay 1,742,566 0 0 723,000 Transfer Out 3,685,634 689,500 689,500 0 Total Expenditure $7,541,979 $3,309,004 $3,309,004 $3,619,484 Net 3,110,307 (783,374)(783,374)225,636 Fund Balance Beginning Balance $9,913,089 $13,023,396 $13,023,396 $12,240,022 Ending Balance $13,023,396 $12,240,022 $12,240,022 $12,465,658 Recreation Development Corporation Special Revenue Fund The Coppell Recreation Development Corporation special revenue fund is a restricted fund used for improvements and maintenance of specific recreation facilities, trails, drainage, and streetscapes. Revenues come from the expanded ½ cents sales tax re-authorized by voters in 2013. In FY2023, expenditures consist of improvements across the Parks and Recreation facilities, Art Center operations, and an administrative fee. In FY2022, General Fund started charging administrative services to the CRDC for services rendered. There is no transfer out for FY2023. Salary & Benefits 24.60%Supplies 4.77% Maintenance 8.25% Services 42.40% Capital Outlay 19.98% 2022-23 ExpendituresSales Tax 86.93% Art Center Revenue 11.77% Interest Income 1.30% 2022-23 Revenues DRAFT INFORMATION - For Internal Use Only 28 Actual Adopted FY 22 Budget FY 23 Budget Description 2020-21 2021-22 Amended Proposed Sales Tax $3,331,394 $3,331,519 $3,331,519 $3,337,519 Interest Income 400 10,000 10,000 6,000 Total Revenue $3,331,794 $3,341,519 $3,341,519 $3,343,519 Services $3,332,294 $3,337,519 $3,337,519 $3,343,519 Total Expenditure $3,332,294 $3,337,519 $3,337,519 $3,343,519 Net (500)4,000 4,000 0 Fund Balance Beginning Balance $107,704 $107,204 $107,204 $111,204 Ending Balance $107,204 $111,204 $111,204 $111,204 Recreation Development Corporation Debt Service Fund The Coppell Recreation Development Corporation Debt Service Fund is to account for the payment of principal and interest on the City's CRDC debt. Revenues are from the CRDC ½ cents sales tax and only the minimum necessary to pay the debt obligations. Expenditures for FY2023 are only the scheduled debt payments. Sales Tax 99.85% Interest Income 0.15% 2022-23 Revenues Bond Principal 52.49% Interest Expense 47.33% Agency Fees 0.18% 2022-23 Expenditures DRAFT INFORMATION - For Internal Use Only 29