city of midlothian, texas

City of Midlothian, Texas

October 1, 2007—September 30, 2008

ANNUAL OPERATING BUDGET

BOYCE WHATLEY MAYOR

R. J. “DUSTY” FRYER MAYOR PRO TEM

TOMMY MITCHELL PLACE 2

KEN CHAMBERS PLACE 3

JOE FRIZZELL PLACE 4

WAYNE SIBLEY PLACE 5

STEVE MASSEY PLACE 6

CITY OF MIDLOTHIAN CITY COUNCIL

2007-2008

ANNUAL OPERATING BUDGET

for the CITY OF MIDLOTHIAN, TEXAS

FISCAL YEAR

OCTOBER 2007 THRU SEPTEMBER 2008

MAYOR Boyce Whatley MAYOR PRO-TEM R. J. “Dusty” Fryer COUNCIL MEMBERS:

Place 2 Tommy Mitchell Place 3 Ken Chambers Place 4 Joe Frizzell Place 5 Wayne Sibley Place 6 Steve Massey

CITY STAFF by DEPARTMENT: City Manager Don Hastings City Secretary & Administration Lou Jameson Human Resources Harold Cates Finance Chris Dick Fire David Schrodt Building Inspections A. L. Haak Engineering Mike Adams Planning John Garfield Police Carl Smith Public Works & Utility Operations Adam Mergener Animal Control Carl Smith Code Enforcement Carl Smith Parks & Sports Park Jim Berman Court Judge Roy Vaughn

CITY OF MIDLOTHIAN FY 2007-2008 BUDGET TABLE OF CONTENTS

How to Read This Document.......................................................................1 Community Profile.......................................................................................2 BUDGET MESSAGE City Manager Budget Letter ......................................................................11 Organizational Chart..................................................................................19 Budget Award ............................................................................................20 Budget Process ..........................................................................................23 Basis of Accounting...................................................................................29 BUDGET SUMMARY Budget History 2003-2008.........................................................................36 Adopted FY 2007-2008 Budgets ...............................................................37 Budget Summary- Revenues......................................................................39 Budget Summary- Expenditures ................................................................49 Adopted Expenditures by Fund .................................................................53 ANALYSIS BY ILLUSTRATION Tax Summaries- Ad Valorem ....................................................................57 Tax Summaries- Sales Taxes .....................................................................67 Tax Summaries- Franchise Taxes..............................................................70 GENERAL FUND Summary of Revenues & Expenditures.....................................................74 Revenue Summary .....................................................................................75 General Fund Revenue Explanation ..........................................................78 General Fund Expenditure Explanation.....................................................87 Expenditures by Category..........................................................................89 Expenditures by Department .....................................................................88 10 - City Council........................................................................................95 11 - Administration..................................................................................101 12 - Support Services ...............................................................................105 13 - Human Resources .............................................................................109 14 - Finance .............................................................................................113 15 - Fire Department................................................................................117 16 - Building Inspections.........................................................................122 17 - Engineering.......................................................................................126 18 - Planning Department ........................................................................130 19 - Police ................................................................................................134 20 - Public Works ....................................................................................139 21 - Animal Control .................................................................................145 22 - Community Services.........................................................................148 23 - Parks .................................................................................................151


24 - Sports Park........................................................................................155 25 - Court .................................................................................................159 Capital Purchases .....................................................................................163 General Fund Accomplishments (FY 2006-2007 )..................................164 UTILITY SERVICES FUND Summary of Revenues & Expenditures (FY 2007-2008)........................172 Revenue by Source ..................................................................................173 Utility Fund Revenue Explanation ..........................................................175 Expenditures by Class..............................................................................179 Expenditures by Department ...................................................................180 Utility Fund Expenditure Explanation.....................................................181 31 - Utility Administration ......................................................................184 32 - Water Operations..............................................................................185 33 - Wastewater Operations.....................................................................189 34 - Water Treatment Plant......................................................................193 36 - Utility Billing....................................................................................197 37 - Meter Department.............................................................................201 38 - Support Services ...............................................................................205 Capital Purchases .....................................................................................206 Utility Fund Accomplishments (FY 2006-2007).....................................207 DEBT SERVICE FUNDS Debt Service Summary ............................................................................211 Debt Statistics ..........................................................................................216 305 - General Fund Debt Service ............................................................218 305 - General Fund Debt Service Requirements .....................................219 305 - General Fund Schedule of Requirements ......................................221 215 - Utility Fund Debt Service...............................................................241 215 - Utility Fund Service Debt Service Requirements ..........................242 215 - Utility Fund Schedule of Requirements .........................................244 310 - Water District Debt.........................................................................260 310 - Water District Debt Service Requirements ....................................261 SPECIAL REVENUE FUNDS Appropriated Fund Summary ..................................................................267 511 - Senior Citizens Fund ......................................................................268 615 – CEDM (4A) ...................................................................................271 625 – MCDC (4B) ...................................................................................275 627 – Midlothian Conference Center.......................................................278 Non-Appropriated Fund Summary ..........................................................283 235 – Impact Fees ....................................................................................284 404 - Equipment Replacement Fund........................................................285


425 - Police Seizure .................................................................................286 426 - Police Academy..............................................................................287 505 - Restoration Fund ............................................................................505 605 - Hotel Motel Fund ...........................................................................289 CAPITAL PROJECTS Capital Projects Summary........................................................................291 General Fund Equipment Replacement ...................................................293 Utility Fund Equipment Replacement .....................................................296 Street, Fire, Parks & Police Projects........................................................297 Utility Projects .........................................................................................301 Completed Capital Projects .....................................................................302 ORDINANCES & POLICIES Budget Adoption Ordinance (2007-41) ...................................................306 Ad Valorem Tax Rate Ordinance (2007-42) ...........................................308 Tax Exemptions Ordinance (2007-43) ....................................................310 Financial Policies .....................................................................................311 Investment Policies ..................................................................................314 Investment Policy (Resolution #2007-40) ...............................................323 ATTACHMENTS Personnel Summary .................................................................................325 Personnel by Fund ...................................................................................326 Public Safety Pay Plan.............................................................................328 Non-Exempt Pay Plan..............................................................................330 Exempt Pay Plan ......................................................................................332 Animal Control Fees ................................................................................333 Building Inspection Fees .........................................................................334 Court Municipal Fines .............................................................................337 Development Services .............................................................................340 Impact Fees ..............................................................................................341 Utility Rates .............................................................................................344 Council & Boards ....................................................................................346 Comprehensive Plan ................................................................................350 Acronyms.................................................................................................360 Glossary ...................................................................................................362

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HOW TO READ THIS DOCUMENT

Presented is the City of Midlothian Annual Operating Budget for the fiscal year beginning October 1, 2007 through September 30, 2008. This document has been specially prepared to help you, the reader, learn the issues affecting the Midlothian community. Many people believe a city budget is only a financial plan. Although you can learn much of the City’s financial portfolio, the FY 2007-2008 budget document has been designed to serve other functions as well. The budget is a policy document as it presents major priorities that guide how the City is managed. The budget also is an operational guide that gives the public, elected officials and City staff information pertaining to the production and performance of individual City departments. The budget is designed as a communication device. Information is conveyed verbally and graphically in a way that should be easily understood even by persons unfamiliar with the City. THE BUDGET FORMAT The budget document is divided into four major sections: Introductory, Financial/ Operational, Budget Summary and Attachments. The introductory section contains the City’s Manager’s letter addressed to the City Council, which explains the priorities and issues that affected the development of the 2007 budget. This section also describes the City’s goals, basis of accounting, long-term financial plan and the City’s overall organizational structure. The Budget Summary section provides explanations of major revenues, expenditures and fund balances for appropriated funds with specific individual details of the appropriated funds. The Financial sections consist of the appropriated and non-appropriated funds and are divided by fund type with department group information when applicable. The City uses the fund method of accounting which tracks the application of public resources. For example, the Utility Fund is established to keep track of revenues and expenditures within the Utility Department. The General Fund attracts the most attention as it consists of the majority of the departments seen by citizens (Administrative Services, Police, Fire, Parks, Planning and Community Services). Financial statements are provided for each fund with beginning fund balances, revenues, expenditures and projected ending balances for the adopted budget year. Accompanying the statements are narratives and graphs that describe the major features of a particular fund. Within each fund there may be one or more departments that describe the makeup of each fund. Each department is presented with a mission statement, a brief synopsis of the key departmental budget changes, operational objectives for the adopted budget year FY 2007-2008 and illustrated by selected performance measures. Attachments are presented at the back of the document. These include financial policies, investment policies, ordinances adopted by the city council which pertain to the budget and tax rate, personnel information, adopted fees, boards and glossary. Please contact the City’s Finance Department for questions related to the 2007-2008 budget documents at (972) 775-7196.

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CITY OF MIDLOTHIAN COMMUNITY PROFILE INTRODUCTION

GENERAL INFORMATION The City of Midlothian is located in northwest Ellis County, Texas, approximately 25 miles southwest of Dallas, on U.S. Highway 67, and 10 miles northwest of Waxahachie, on U.S. Highway 287. Midlothian is part of the “D/FW Metroplex”, which includes the cities of Dallas and Fort Worth, with an estimated population exceeding 6.2 million. In addition, Midlothian is also located midway between Fort Worth and Ennis on U.S. Highway 287. The City of Midlothian encompasses an area of approximately 48.8 square miles, with an estimated current population of 14,400. Early Midlothian Settlers first began arriving in the late 1840’s and the community consisted of just a few farms. In 1848, the Hawkins family came to Midlothian, playing a very important role in the organization of Ellis County. One member even served as the first Chief Justice of Ellis County. In 1883, the Gulf, Colorado and Santa Fe railroads began construction of a rail line from Dallas to Cleburne. Local legend says that one of the civil engineers surveying the route noted that the local area looked like his hometown, the Lothian Valley in Scotland. The name of “Midlothian” stuck and was then used on survey maps to identify this area of Ellis County, Texas. The “Midlothian” site was the halfway point between Dallas and Cleburne, so the train depot was built for coal and water replenishment of the railroad steam engines. By the time the Dallas/Cleburne route was completed, Midlothian began to blossom into a community. The Fort Worth Railroad further spurred development by announcing they would build a tap

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road to Waxahachie through Midlothian, which would cross the Gulf, Colorado, and Santa Fe railroad line. The railroad company announced the sale of lots along the roadway and railways in the new town of Midlothian. Buyers were brought in on excursion trains from all over the state for the sale. On Thursday, May 10, 1883, two hundred acres of land encompassing the present downtown area were sold. The Southern Pacific Railroad, which intersects the Santa Fe Railroad north of town, was completed in 1886. In 1888, the town became incorporated, electing a mayor and five councilmen. Midlothian’s first mayor was W. Artie Brundage, a printer and publisher of the Midlothian Visitor, newspaper.

Growth & Economic Development In the late 1980’s, a scientific laboratory known as the Superconducting Supercollider, brought many people to Ellis County, thus to Midlothian. When the federal government began closing the laboratory, this forced many of the newcomers to move away for other jobs leaving a few staying to enjoy the small-town atmosphere. Throughout the 1990’s the population continued to grow as well as the construction of new homes. In 1998, a Tax Increment Reinvestment Zone (TIRZ) was formed for the development of a new industrial business district located south of Texas Industries, Inc. A committee called the Midlothian Development Authority (M.D.A.) was established to administer the plan of the zone in a joint venture with Texas Industries. Currently, a power plant and large warehouse distributors are located within the zone. Toward the east, on U.S. Highway 287, Methodist Hospital System opened a medical center equipped with a medical imaging center, allowing patients to have doctors in the town. Navarro Community College opened a campus for Midlothian residents in January 2006. In August 2006, the U.S. Highway 287 bypass opened allowing cross-country traffic to go around town allowing safer commutes to retail and school facilities. In January 2007, a 208,000 square foot retail center opened at the junction of U.S. Highways 287 & 67. Currently, there are 29 active subdivisions platted with 877 lots out of 3,012 to be completed. Government The City of Midlothian was incorporated in 1888 and in 1980 the city was granted a home-rule charter. Midlothian uses a council–manager form of government. The city council is comprised of a mayor and six at-large council members elected by the citizens of Midlothian. The City Manager acts as a policy advisor to the Council and implements directives from the Council to city employees.

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Population and Economics

POPULATION BY YEAR

-

5,000

10,000

15,000

20,000

Year 1,521 2,331 3,222 5,040 7,650 8,100 8,550 10,650 12,125 12,600 13,300 14,400

1960 1970 1980 1990 2000 2001 2002 2003 2004 2005 2006 2007

YEAR POPULATION % CHANGE FROM 1960 YEAR POPULATION

% CHANGE

FROM 1960

% CHANGE FROM PRIOR

YEAR

1960 1,521 2001 8,100 433% 5.88%1970 2,331 53% 2002 8,550 462% 5.56%1980 3,222 112% 2003 10,650 600% 24.56%1990 5,040 231% 2004 12,125 697% 13.85%2000 7,650 403% 2005 12,600 728% 3.92%

2006 13,300 774% 5.56%2007 14,400 847% 8.27%

The City has experienced significant population growth. Since 1960, the total population has increased 847%, averaging 9% annually, since 2000. This increasing population trend is anticipated to continue for several years due to several new residential subdivisions in preliminary stages. The City’s population, as estimated by the North Central Texas Council of Governments (NCTCOG), is projected to be 15,854 by 2010 and 23,915 by 2015. Midlothian expects this trend of growth to continue over the next ten years and has made several long-range plans to accommodate thoroughfares, infrastructure and personnel needs. Ellis County has experienced similar growth during the last 30 years, increasing from 46,638 in 1970 to 111,360 in 2000; 144,500 in 2007. This is an increase of 29.75% from January 2000 or an overall increase of 209% from 1970. According to a survey conducted by the North Central Texas Council of Governments (NCTCOG), Red Oak is the fastest growing city in Ellis County with a 16.13% increase, Midlothian is second with 8.27% and Waxahachie is third with 4.67%, out of nine Ellis County Cities surveyed.

In order to keep pace with the rapid residential growth and expanding commercial areas, infrastructure improvements have continued to be a high priority. Midlothian Parkway (previously known as Morris Road), a primary arterial roadway, extending from Mt. Zion road northward to U.S. Highway 67, was opened in sections beginning 2002. This project is now complete, offering easy access to commuters to U.S. Highways 67 and 287. TxDOT completed and opened U.S. Highway 287 bypass, a major east/west artery, designed to divert commercial truck traffic to the outskirts of Midlothian. Fourteenth Street reconstruction

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between U.S. Highway 287 & F.M. road 663 was completed in January 2006. In April 2006, the “North 8th Street Bond Project” began through the center of the Midlothian historical district. The 8th Street Project was completed in 2007. Municipal utility services have been extended east of the city, to the intersection of Walnut Grove Road and U.S. Highway 287, which has initiated development of retail, commercial, restaurant, medical offices and proposed hotel sites. Groundbreaking of Fire Station #3 occurred on January 15, 2008 with opening scheduled for Summer 2008. The location of this fire station was determined based on emergency response times within the city limits and the rural emergency service/school district boundaries. The population of the emergency service district continues to grow as fast as the city population. Below is a chart of the comparisons of the population that the Fire department is responsible for serving:

POPULATION ESTIMATES

2002 2003 2004 2005 2006 2007* City of Midlothian 8,550 10,650 12,125 12,600 13,300 14,400 Emergency Service District 9,873 10,475 11,065 11,200 11,500 12,165 Combined Population 18,423 21,125 23,190 23,800 24,800 26,565 *Estimated

Land Use The City is 40% developed and is primarily a residential town whose residents are employed by major companies located within 48.8 square miles of the City limits. Midlothian is home to several large industries and is within 30 miles from downtown Dallas or Fort Worth. Commercial development is a very important part of the economic base and measures are being taken to increase this part of the tax base, which will benefit the entire community. New residential building values continue to increase. The average new single-family residential building value increased from $126,798 to $215,242. There are currently 3,012 plotted lots in active subdivisons. Education Primary education for the community is provided by the Midlothian Independent School District (MISD) which encompasses an area of approximately 111 square miles. MISD conducts programs for Kindergarten through Grade 12 and employs over 700 employees (including teachers and administrative personnel). MISD has eight school campuses, with 397 teachers, an enrollment of 6,865 for the 2007-2008 school year. The student to teacher ratio is 19 to 1. Educational opportunities beyond high school are readily available. Navarro Community College offers two campuses – one in Midlothian and another in Waxahachie (10 miles). Additionally, there are several universities within a 60-mile radius – Northwood University, Southern Methodist University, Texas Christian University, Texas Women’s University,

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University of North Texas, University of Dallas and the University of Texas at Arlington, are all available to Midlothian citizens. There are also several trade, industrial and technical schools located throughout the area.

Transportation The City is served by two major highway systems: U.S. Highway 67 travels north and south and U.S. Highway 287 travels east and west. Additionally, State Farm-to-Market roads 663 and 1387 provide north/ south and east /west access throughout the City. The City is within 15 miles of Interstate Highways 35-E and 20. These major highways provide easy access to Dallas, Fort Worth, the surrounding Metroplex area and the state. Air service is provided by nearby Dallas/Fort Worth International Airport (the nation’s third busiest airport) and Love Field, providing service to national and international destinations. Mid-Way Regional Airport, approximately three miles east of downtown Midlothian, is a fixed base operation for private/commercial service and provides lighted runways, terminal facilities, fuel and maintenance services and is jointly owned by the cities of Midlothian and Waxahachie. Daily rail service is provided through Midlothian by the Burlington North/Santa Fe Railroad system. This system connects with other major rail systems and provides rail service nation-wide. Medical Excellent health care facilities are located within minutes of the City, including the largest hospital in Ellis County, Baylor Medical Center, in Waxahachie, Texas. The Metroplex area is served by more than seventy hospitals offering specialized services such as organ transplantation, major trauma care, cancer treatment, kidney dialysis and chemical dependency treatment. Located within Midlothian proper are Baylor Family Medical Center and Methodist Medical Systems. Both facilities have physicians of various specialties on staff to provide routine medical care.

QUALITY OF LIFE Parks and Recreation The City has 89 acres of parks, which include Hawkins Spring Park, Jaycee Park, Kimmel Park (which includes a .20 mile concrete trail), Margie Webb Park, Mountain Peak Park, Walter Stephenson Park, Back Alley Plaza and Heritage Park. Parks provide walking trails, basketball, volleyball courts, soccer fields, baseball/softball fields, tennis courts, playground areas, picnic tables and gathering facilities. In addition, the City jointly operates Midlothian Sports Park with the Midlothian School District. The Midlothian Parks and Recreation Department offers a variety of recreational programs, special events, sports leagues, tournaments and workshops. Future plans include a 125-acre multi-use community park. This park is currently in the design phase. Midlothian Public Library The Midlothian Public Library is jointly operated between the City of Midlothian and Midlothian Independent School District. Special programs include story time, school-age programs, adult programs, and a summer reading club program.

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Area Recreation and Leisure There are several 18-hole championship golf courses located within driving distance of the City. The City offers a rural lifestyle with varied neighborhoods. There are approximately 20 lakes located in the 17-county Dallas/Fort Worth area, offering boating, fishing, camping and picnicking facilities. The Cities of Fort Worth and Dallas are less than a 30-minute drive from the City with their varied cultural opportunities of theaters, museums, zoos, botanical gardens and professional sports teams. Major tourism attractions in the area include: Scarborough Faire, Dallas Museum of Art, Dallas Zoo, Fort Worth Botanical Gardens, Fort Worth Zoo, Fort Worth Stockyards, Hurricane Harbor, Lone Star Park, Six Flags over Texas, Texas Motor Speedway, Dallas Arboretum, Dallas Museum of Science & History, the Texas State Fair and many more attractions just to name a few. Professional sport franchises in the area include the Dallas Cowboys, Texas Rangers, Dallas Stars, Dallas Sidekicks and Dallas Mavericks. In addition, there are numerous minor league franchises available in the area.

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GOVERNMENT DEPARTMENTSMarch 13, 1888 Building InspectionHome Rule Charter Single Family Permits Issued 309Council/Manager Single Family Permits Value 44,487,923$ 1980 Multi Family Permits Issued 0

Multi Family Permits Value N/ACommercial Permits Issued 9

32.479202 Commercial Permits Value 18,847,375$ -96.985567 Industrial Permits Issued 0

Industrial Permits Value N/A48.8

178.75 FireFire Stations 2Firefighters 36

14,400 Volunteers 112,165

ParksDEMOGRAPHICS Parks 9Gender % Population Park Acreage 89 Male 50.46% 7,266 Baseball Fields (Lighted) 5 Female 49.54% 7,134 Softball Fields (Lighted) 4Age Football Fields 3 0-20 31.30% 4,507 Soccer Fields 10 21-44 34.05% 4,903 Tennis Courts (Lighted) 8 45-64 26.56% 3,825 T-Ball Diamonds 1 65+ 8.09% 1,165 Sand Volleyball Courts 2Race Green Space/Playground 7 White 78.80% 11,347 African American 2.64% 380 Police Hispanic 12.13% 1,747 Police Stations 1 Asian 0.60% 86 Police Officers 29 Other 5.83% 840 Dispatchers 7Owner-Occupied Dwellings 81.40%Registered Voters 7,411 WaterMedian Household Income 67,921 Water Treatment Capacity 12 mgdMedian Age 34.48 Trinity River Water District 9 mgdTotal Households 7,326 Water Customers 4,050Average Household Size 2.98 Water Treated Daily (Avg) 4.31mg

Water Flow Monthly (Avg) 139.34 mg

IncorporatedType

COMMUNITY PROFILEINTRODUCTION

FormCharter Adopted

CoordinatesLongitude

CityEmergency Service District

Latitude

Land Area (sq. miles)Linear Miles of Streets

Population (10/1/07)

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COMMUNITY PROFILEINTRODUCTION

DEPARTMENTS (Con't) TRANSPORTATION

Wastewater (WW) Mid-Way Regional AirportSewer Customers (Avg) 4,599 D/FW International AirportWW Treated Daily (Avg) 1.51 mgd Love Field AirportWW Treated Monthly (Avg) 34 mgd Dallas Executive Airport

Union Pacific RailroadBOND RATINGS BNSF RailroadMoody's Investors ServiceGeneral Obligation Bonds A3 UTILITIESRevenue Bonds BAA1 Electricity

TXU Hilco

COMMUNITY FACILITIES GasMidlothian Conference Center TXUSenior Citizen Center WaterA. H. Meadows Library City of MidlothianCivic Center Mountain Peak Water Supply

Sardis Lone Elm WaterEDUCATION - Midlothian ISD TelephonePopulation 28,017 AT&TCampuses Garbage High School (9-12) 1 Allied Waste Middle School (6-8) 2 Cable Elementary (PreK-5) 5 Charter CommunicationsEnrollment 6,865MISD Employees 700+ SOURCESTeachers 397 Midlothian Chamber of CommerceStudent Teacher Ratio 19:1 Midlothian Economic Development Corp.

North Central Texas Council of GovernmentsTOP TEN EMPLOYERS City of Midlothian:TXI Chaparral Steel Co. 1,000 Development ServicesMidlothian ISD 778 Fire DepartmentTarget Corporation 700 Utility Department / EngineeringWalmart 400 Claritas, Inc.Texas Industries 260Toys R Us 200Holcim 160City of Midlothian 158Ashgrove Cement 130Mid-Texas International 130

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Don Hastings CITY MANAGER

September 11, 2007 DEAR HONORABLE MAYOR AND CITY COUNCIL: I am pleased to present to you the proposed Annual Operating Budget for Fiscal Year 2007-2008, which incorporates City Council input issued to-date. This budget addresses Council’s key priorities while still achieving a property tax rate decrease, reflecting our continued efforts to minimize expenses, maximize efficiency, and ensure outstanding customer service. This budget is comprised of six appropriated funds – the General Fund, Utility Fund, Corporation for Economic Development (CEDM-4A), Midlothian Community Development Corporation (MCDC-4B), Conference Center, and Senior Citizen’s Center. The total budget of $27,028,542 represents an increase of $2.56 million or a 10.5% change from the FY 2006-2007 adopted budget (see Table 1). The City continues to experience growth in retail businesses and residential housing units although at a slightly slower rate than in previous years due to the broader decline of the new housing market. Accompanying this growth is an increased demand for City services. The proposed budget provides the funds necessary to meet these ever-increasing demands for service.

Proposed Budget All Funds

2006-2007 Adopted

2007-2008 Proposed

$ Change

% Change

General Fund $ 13,657,787 $ 15,396,693 $ 1,738,906 12.73

Utility Fund $ 8,102,195 $ 8,936,259 $ 834,064 10.29

CEDM (4A) $ 1,334,487 $ 1,095,117 $ <239,370 > -17.9

MCDC (4B) $ 840,000 $ 980,000 $ 140,000 16.66

Conference Center $ 367,764 $ 439,207 $ 71,443 19.42

Senior Citizens Ctr. $ 164,412 $ 181,266 $ 16,854 10.25

TOTAL $ 24,466,645 $ 27,028,542 $ 2,561,897 10.47 Table 1

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GENERAL FUND The General Fund is the primary operating fund of the City and is used to account for resources and expenditures associated with traditional governmental activities. GENERAL FUND REVENUES Although funding for the General Fund is derived from several revenue sources (see Table 2), the three primary sources of revenue are ad valorem taxes (32%), franchise taxes (21%) and sales taxes (11%). Together, these three revenue sources generate 64% of the revenue received in to the General Fund. The projected General Fund revenues for FY 2007-2008 are $15,396,693 compared to the adopted FY 2006-07 revenues of $13,657,787 -- an increase of 13%.

Revenue Source (GF)

2006-2007 Adopted

2007-2008 Proposed

% of Revenue By Source 2007-2008

Ad Valorem Taxes $ 4,234,044 $ 4,924,429 32

Franchise Taxes $ 3,067,327 $ 3,209,676 21

Sales Taxes $ 1,622,498 $ 1,719,848 11

Other Revenues $ 3,998,298 $ 4,689,540 30

Charges for Service $ 735,621 $ 853,200 6

TOTAL $ $13,657,788 $ 15,396,693 100% Table 2

Ad Valorem Tax Values The Ellis Central Appraisal District reported to the City a 2007 Certified Taxable Value of $1,921,291,866. This value includes the Tax Increment Reinvestment Zone (TIRZ) captured value of $407,482,568. The City’s taxable value less the TIRZ is $1,513,809,298, almost a 12% increase over FY 2006-2007. The taxable value of new improvements was $134,246,508, approximately 7% of the total taxable value. Ad Valorem Tax Rates One cent is equivalent to $151,380, in ad valorem tax revenue. The tax rate for FY 2007-2008 is $0.65 per $100 valuation, a decrease of $0.007953 over the previous tax rate. Calculations from the State Property Tax Board worksheet reflect the $0.65 tax rate does not exceed the rollback rate. The tax rate is to be divided so that $0.255493 goes towards General Fund maintenance &

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operations (M&O) and the remaining $0.394507 is applied to debt service (I&S). The M&O portion of the tax rate is $0.007456 cents higher than FY 2006-2007 and the I&S portion is $0.015409 cents lower than in FY 2006-07. General Fund ad valorem tax collections are estimated to be $4,924,429 (including penalties and delinquent taxes) or 32% of revenues, with the adoption of the M&O tax rate of $0.255493 Franchise Taxes Franchise taxes represent 21% of the General Fund revenue and are a combination of electric, garbage, telephone and cable taxes. The total proposed franchise tax revenues for FY 2007-2008 are $3,209,676 compared to adopted revenues of $3,067,327 for FY 2006-07 (4.6% increase). Sales Taxes Sales tax revenues are estimated conservatively at $1,719,848, although the City is still experiencing growth in retail development. Sales tax is a volatile revenue that is in direct relation to construction, retail or commercial business starts and the economic situation of the nation. GENERAL FUND EXPENDITURES Total FY 2007-2008 General Fund expenditures are $15,396,693, an increase of $1,738,905 (12.7%) from FY 2006-07. A few highlights of this increase are as follows: Personnel Expenditures Midlothian provides primary services to the citizens in the form of streets, fire and police protection, health and public safety, water, sewer and development services. In order to provide these services, trained and qualified employees must be recruited and retained. Employees are the greatest asset of the City, thus the need for maintaining competitive salaries and benefits, including “Cost of Market allowances” given each year based on performance. New personnel include six firefighters (three to be hired in January 2008 and three to be hired in July 2008), three police officers, and two part-time maintenance workers in the Parks Department. The proposed budget also includes funds to convert a part-time clerk to a full-time administrative assistant in the Community Services/Animal Control departments. Although there will be no increase in employee health insurance premiums or dental premiums this year, the City did see an average 126% increase in its worker’s compensation rates. Capital Expenditures • Information Technology This year, an emphasis is being placed on investment in information technology to minimize the need for increases in non-public safety personnel staffing. Funding is provided for the purchase of mBudget, a budget preparation software package, to streamline the budgeting process

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($95,000). Additionally, $77,400 is included in the budget for Buzzsaw, a plan-review software package, and Incode, a building permitting package. • Equipment Replacement Schedule The proposed budget plans for capital expenditures in accordance with the Equipment Replacement Schedule. This schedule provides for the planned replacement of capital equipment as it meets the criteria for replacement (i.e., overall condition, age, mileage/hours, maintenance history). This ensures that equipment is replaced as needed and lessens the impact created by deferred purchases. Scheduled for replacement this year are two Police patrol vehicles ($72,374), a heavy-duty dump truck ($86,000) and, a mower in the Parks Department ($8,500).

UTILITY FUND

Utility Fund budget provides for the operational needs of providing water and wastewater services to the citizens and businesses in Midlothian. UTILITY FUND REVENUES This year, revenues are anticipated to be $8,936,259, which is $834,064, (10.3%) more than adopted FY 2006-07 revenues (see Table 3). This reflects our best estimate, based upon new customers, historical usages and average rainfall (which can vary from 10 to 25% annually). It should be noted that of this revenue amount, $1,427,646 (16%), is allocated to debt service payments for infrastructure improvements.

Revenue Source (UF)

2006-2007 Adopted

2007-2008 Proposed

% of Revenue By Source 2007-2008

Charges for Service $ 7,932,395 $ 8,713,459 98

Other Revenues $ 167,500 $ 220,500 2

Fines & Forfeits $ 2,300 $ 2,300 0

TOTAL $ $8,102,195 $ 8,936,259 100% Table 3

Charges for Service The Utility Fund’s primary revenue source is Charges for Service. This category is comprised primarily of water sales, sewer sales, and contract water sales to other agencies. Water sales account for $3,420,147 in revenue, sewer sales account for $2,584,245, and contract water sales account for $2,348,742.

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Other Revenues This revenue category is comprised of interest and miscellaneous revenue and contributes $220,500 in revenue (2%). UTILITY FUND EXPENDITURES Expenditures in the Utility Services Fund are proposed to be $8,936,259, which is an increase from FY 2006-07, of $834,064 or 10.3%. Personnel Expenditures In addition, one new Water Treatment Operator ($55,025), one Utility Maintenance Worker I reclassification ($4,508), and two salary market adjustments ($7,948) were funded. Worker’s compensation costs increased across all departments a total of $23,362 or 126%. Capital Expenditures Additional funding has been budgeted for the Water Distribution System ($75,000) and the Wastewater Collection System ($75,000).

OTHER FUNDS Other funds included within the operating budget include the Senior Citizen’s Center, Midlothian Conference Center, Corporation for the Economic Development of Midlothian (CEDM)(4A), and the Midlothian Community Development Corporation (MCDC)(4B). Senior Citizen’s Center The City supports the Senior Citizen’s Center in its mission to serve the special needs of the older adults in the Midlothian area. This year, the City increased its support of the center by assuming an additional 1/8 of the maintenance and operating expenses. The City is contributing $128,154, or 7/8’s, of the Senior Citizen’s Center’s maintenance and operations budget. Midlothian Conference Center The City is contributing $251,510 towards funding for the Midlothian Conference Center in 2007-2008. This reflects an additional 1/8 funding ($87,176) bringing the City’s portion up to 6/8’s of the Conference Center’s budget for maintenance and operations of the facility. Corporation for the Economic Development of Midlothian (4A) The CEDM (4A) is funded at $1,095,117 for FY 2007-2008. This funding level represents an 18% ($239,370) decrease in expenditures from FY 2006-2007. Although the maintenance and operations funding of the CEDM stayed relatively constant, the Special Projects category

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decreased $250,000. This decrease is attributed to pending incentives programs designed to attract new businesses or industry to Midlothian. Midlothian Community Development Corporation (4B) The Midlothian Community Development Corporation focuses on promoting and funding special projects that enhance the quality of life in the community. This year, the MCDC has projected expenditures of $980,000. Of this amount, $428,706 (43.75%) is for debt service and $375,000 (38.3%) is for funding development through special projects grants.

HIGHLIGHTS: CITY COUNCIL PRIORITIES FOR FY 2007-2008

During budget workshops and past City Council meetings, Council has given priority to several program areas and projects for the upcoming budget year. Funding of these priorities is now included in the FY 2007-2008 Annual Operating Budget as follows (expenditures are General Fund unless otherwise specified). Ensuring Our Public Safety…

Hire six new fire fighters - $225,974 Continue saving funds for future fire trucks and major equipment- $160,000 Implement CODE RED reverse 9-1-1 system - $10,000 Purchase one new emergency siren - $15,000 Enhance fire fighting and EMS equipment – $25,900 Hire three new police officers - $236,537 Upgrade PT Animal Control/Code Enforcement Assistant to FT - $30,350 Fund contractor services for restaurant/food preparation inspections - $11,000 Purchase three police vehicles (incl. two replacements) - $112,355 Implement Mobile Digital System (digital video for 8 Police vehicles) - $40,000

Maintaining Our Roads & Infrastructure…

Expand street maintenance program - $200,000 Purchase Street Zipper machine - $100,000 Purchase dump truck (replacement) - $86,000 Provide additional funding for Water Distribution System - $75,000 Provide additional funding for Sewer Collection System - $75,000 Contribute matching funds for Mid-Way Airport runway extension - $344,000 Provide for RailPort road maintenance - $50,000 Expand contract mowing to U.S. Hwy. 287 Loop ROW - $32,489 Hire additional Water Treatment Plant Operator - $55,025

Updating Our Information Technology…

Implement BUZZSAW plan review & InCode bldg. permitting software - $77,400 Implement McLain mBudget budgeting software - $95,000 Network equipment upgrades for enhanced performance and security - $49,850

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Enhancing Our Parks… Install playground shade covers for Hawkins Springs Park - $27,000 Hire two part-time parks maintenance staff - $25,597 Purchase grass thatcher (to enhance field maintenance) - $10,000

Maintaining Our Public Facilities…

Renovate & furnish former Police Dept. into new Development Services Center - $85,000

Investing in Our Human Capital…

Upgrade eight positions to reflect market value and/ or expanded duties o IT Technician, Administrative Asst. (City Secretary’s Office), Accounts

Receivable Technician, Building Inspector, Engineering Director, Public Works Director, Utility Superintendent, Utility Maintenance Worker I - $42,874

CONCLUSION

The FY 2007-2008 budget was prepared to accomplish several goals, as summarized below. This budget achieves these goals by efficiently and effectively providing desired, high-quality public services in a period of substantial growth.

Economize wherever possible to free up funds for needed public safety initiatives. This was particularly challenging given the relatively soft revenue increases forecasted for next year. This budget successfully addresses core City needs while achieving at the same time the City’s first tax rate decrease in five years, and only the second rate decrease in ten years.

Enhance the City’s public safety by launching the construction and staffing of Fire

Station #3, and by expanding the City’s police force.

Minimize the addition of new civilian staff (non-public safety personnel) due to this year’s emphasis on public safety. The General Fund budget adds no new full time civil positions.

Prioritize among competing needs. Although this budget does provide for several key

new initiatives related to public safety, infrastructure and technology, over $650,000 in Department-requested expenditures and four new civilian positions were not funded by this budget, due to fiscal constraints. These were well-considered and justifiable budget requests that will need to be readdressed by future City budgets.

In presenting this proposed FY 2007-2008 budget, I would like to acknowledge the valuable contribution and teamwork of the Directors, Finance Department and Administrative Staff. In particular, I would like to extend praise to our new budget personnel—Chris Dick, Finance Director and, Teresa Bateman, Budget Analyst—who helped prepare this budget alongside Asst. Finance Director Sue McKenrick and a new City Manager as a first-time team effort.

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Lastly, and most importantly, I would like to thank the Mayor and Council members for their ongoing leadership that has smoothly guided this year’s budget. I believe the efforts of all involved have resulted in a sound financial plan that aligns financial revenues and expenditures so that the City’s many needs and opportunities can best be addressed. Respectfully Submitted,

Don Hastings, AICP City Manager

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City of Midlothian

Citizens of Midlothian

CityAttorney

BuildingInspections

Planning

Engineering

Parks &Sport Parks

PublicWorks

UtilityServices

DevelopmentServices

Administration

Finance

HumanResources

MunicipalCourt

General GovernmentDepartments

CitySecretary

Fire

AnimalControl

CommunityServices

Police

PublicSafety

CityManager

Boards &Commissions

The Honorable MayorAnd City Council

Created by Charter

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CITY OF MIDLOTHIAN BUDGET AWARD

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CITY OF MIDLOTHIAN BUDGET AWARD BUDGET MESSAGE

DISTINGUISHED BUDGET PRESENTATION AWARD

The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of Midlothian for its annual budget for the fiscal year beginning October 1, 2006. The City has received this award for six consecutive years. In order to receive this award, the City must publish a budget document that meets program criteria as a policy document, a financial plan, an operations guide, and a communications device. The Budget as a Policy Document. This criterion involves including a City-wide statement (or statements) of budget policies, goals and objectives for the year and an explanation of the budgeting process to the reader, describing the short-term and operational policies that guide the development of the budget. The criterion also relates to the longer-term City-Wide policies that are expected to continue in effect for a number of years. The budget award criterion also requires the inclusion of a budget message and/or transmittal letter by the City Manager. The Budget as a Financial Plan. This criterion involves including an explanation of the financial structure and operations of the City and the City’s major revenue sources and fund structure. The budget should contain an all-inclusive financial plan for all funds and resources of the City, including projections of financial condition at the end of the fiscal year, projections of current year financial activity and provide a basis for historical comparisons. The budget should also present a consolidated picture of all operations and financing activities in a condensed format and an explanation of the budgetary accounting basis, whether prepared on a generally accepted accounting principles (GAAP) basis, cash basis, modified accrual basis, or any other acceptable method. The Budget as an Operations Guide. This criterion involves including information in the document explaining the relationship between organizational units (departments) and programs; including an organization chart, a description of the departmental organizational structure, staffing levels and historical comparisons of staffing levels; explaining how capital spending decisions will affect operations, providing objectives and performance measures; describing the general directions to department heads through the use of goals and objectives, reorganizations, statement of functions, or other methods. The Budget as a Communications Device. This criterion relates to having the budget document available for public inspection; providing summary information suitable for use by interested citizens and the media; avoiding the use of complex technical language and terminology; explaining the basic units of the budget, including funds, departments or activities; and disclosing sources of revenues and explanation of revenue estimates and assumptions. The intent is to enhance the communication aspects of the budget document, so that information in the budget can be communicated to a reader with a non-financial background. This award is valid for a period of one year only. We believe our current budget document continues to conform to program requirements and we are submitting it to GFOA to determine its eligibility for another award. This document has been compiled according to generally accepted budgeting and accounting guidelines and practices and the budget represents a comprehensive review and plan for all expenditures and services offered by the City of Midlothian, TX. Credit is due to all of the Directors and Staff for their many hours of assistance in preparation of this document. Without their help and commitment, the quality of this document would have been greatly diminished.

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CITY OF MIDLOTHIAN SPECIAL THANKS BUDGET MESSAGE

With Special Thanks to the Budget Team Members

City Manager Don Hastings City Secretary Lou Jameson Deputy City Secretary Tammy Varner Administrative Assistant Jackie Hartin Special Projects Coordinator Denny Lassetter Finance Director Chris Dick Assistant Finance Director Suzanne McKenrick Budget Analyst Teresa Bateman Purchasing Agent Steve Dueboay Accounts Payable/ Accountant Linda Trotter Accounts Receivable Brenda Dobbs Human Resources Director Harold Cates HR/ Payroll Specialist Tina Raz Fire Chief David Schrodt Fire Administrative Assistant Taffy Brecher Director of Engineering Mike Adams Administrative Services Manager Judy Ford Planning Director John Garfield Building Official Al Haak Comprehensive Planning Manger Ryan Spencer Executive Assistant to Dep. City Manager Kathleen Hamilton Development Clerk Lori Hall Police Chief Carl Smith Police Captain John Spann Police Captain Don Cole Police Administrative Assistant Minerva Silva Communications Supervisor Laura Wright Public Works & Utilities Director Adam Mergener Public Works Superintendent Charles Smith Public Works Sr. Maintenance Worker Tommy Seals Parks & Recreation Manager Jim Berman Parks Administrative Assistant Suzy Stiverson Court Administrator Renee Moses Utilities Administrative Manager Tammie Lowry Utilities Superintendent Billy King Utilities Foreman Terry Williams Utility Billing Manager Linda Barker Utility Billing Technician Ami Ranton Utility Billing Technician Angela Jordan Water Treatment Plant Manager Ben Wilson Chief Water Plant Operator Ray Cason Water Treatment Plant Administrative Assistant Joanne Hubbell

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CITY OF MIDLOTHIAN BUDGET PROCESS BUDGET MESSAGE

STRATEGIC PLANNeeds Assessment Phase

Development & RevisionsNovember - March

BUDGETPolicy & Strategy Phase

March - July

BUDGETDevelopment Phase

May - August

BUDGETReview & Modification Phase

July - September

BUDGETAdoption Phase

September

BUDGETImplementation Phase

October - September

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BUDGET ROLES AND RESPONSIBILITIES Every staff member plays a role in the budgeting process, whether it is information, implementation, administration or evaluation. Ultimately, each director, up to and including the City Manager, is accountable to the City Council and citizens for the performance of departmental staff in meeting specific objectives. Actual budget responsibility can be identified specifically as follows:

DEPARTMENT DIRECTORS are responsible for preparing an estimate of remaining cost requirements for the current fiscal year, projecting the base budget requirements for the next fiscal year and developing other requests that change or revise the program so that it will be more effective, efficient and economical.

DEPARTMENTAL ADMINISTRATIVE SUPPORT STAFF serves as a vital communication link between the department and the budget staff. Support staff is responsible for coordinating and verifying information, ensuring supporting documentation is submitted, monitoring the internal review process to meet timelines, gathering performance measurement information, entering departmental budgets into the financial system and serving as departmental troubleshooters for problems throughout the budget process.

CITIZENS PLANNING GROUP is a group of citizens that are appointed to assist with the planning of future capital projects which may be presented to the voters of Midlothian on a bond referendum. This group’s objective is to review and discuss projects presented by staff and prioritize them for action during the next four years.

DIRECTORS AND THE CITY MANAGER are responsible for reviewing historical performance, anticipating future problems and opportunities, considering alternative solutions and modifying and assembling their departmental data into a cohesive budget information package. Directors critically evaluate all requests, prioritize and submit a budget plan, which includes requests that support the City Council’s priorities, the City Manager’s work plan, administrative direction and the departmental mission and objectives. Performance measures are evaluated to determine the effectiveness of individual divisions and departments.

FINANCE DIRECTOR AND THE BUDGET ANALYST are responsible for preparing short and long-range revenue and expenditure forecasts, gathering and evaluating performance measures, calculating departmental budget targets, assisting departments by reviewing departmental budgets with department directors or staff, collating, analyzing and summarizing departmental requests and preparing budget review materials for the directors, City Manager and City Council.

THE CITY MANAGER’S primary role is to implement the City Council’s goals and objectives and recommend funding options. Other responsibilities include reviewing the city’s financial and operational programs and formulating a city-wide proposed budget for presentation to the City Council.

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THE CITY COUNCIL is responsible for reviewing the City Manager’s proposed

budge and approving the tax rate and finalized budget. State law requires adoption of the final budget no later than September 30 of each fiscal year.

BUDGET PROCESS The budget process is a major factor in the development of the City of Midlothian’s overall strategic plan and affords individual departments the opportunity to reassess goals and objectives, evaluate programs using performance measurement data and develop strategies to accomplish them. Although the budget is reviewed by the City Council in July and August, with adoption in September, preparation of the budget begins at least six months prior, with fund balances projections, revenue and expenditure forecasts and citizens, boards, commissions and departmental needs assessments. It is within this groundwork that departmental requests are made and subsequently reviewed. The following summary provides a brief description of the various phases of the budget process and timeframes in which the budget preparation, review and adoption takes place.

BUDGET PHASES

NEEDS ASSESSMENT PHASE The Needs Assessment Phase is the foundation of assessing what the current and projected programmatic and operational needs of each department exist as seen by the citizens of Midlothian, City Council, boards, commissions, and individual department directors. City staff and City Council reviews occur during this phase to identify and prioritize the needs and desires of each group. Community feedback is an important component of the budget process in assessing citizen satisfaction with services and establishing priorities for the upcoming budget year. Updates to the 10-Year Strategic Plan normally occur during this period and are presented to the City Council during the budget process to be identified as a working document for planning. The City Council has identified the need to maintain and upgrade maintenance of the city’s right-of-ways and medians, increase architectural standards for new development, create more neighborhood and linear parks, entice more retail, commercial and industrial development within the city, implement and fund the city’s Park and Water Master Plans, continue the Capital Improvement Program, provide additional police and fire staff and provide additional city facilities including Fire Station # 3. Financial trend analysis is an integral part of Midlothian’s decision-making process that includes both short and long-range economic and financial forecasts. In fiscal year 2001, the city developed a 10-Year Strategic Plan that is updated semi-annually to integrate the city’s operational and capital requirements with both short and long-term operating needs. During this phase, strategic forecasting assumptions are made including changes in fund balance projections, revenue, expenditure, compensation and cost adjustments. Preliminary assumptions result in the city’s forecasted fiscal capacity and provide a balanced financial framework upon which operating (departmental) and capital (infrastructure projects) budget targets can be developed.

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POLICY/STRATEGY DEVELOPMENT PHASE The City Council’s goals and directives set the tone for the development of the budget. Directors identify and present key issues to the City Council for review and discussion. The City Council approves key policy issues that will provide the direction of the budget. City staff revises the 10-Year Strategic Plan and identifies critical objectives and strategies to be employed in meeting objectives. It is within this framework that departmental budget plans are formulated. The City Council identifies needs to establish priorities, identifies existing service levels and reviews financial and economic trends. They also discuss policy direction with the City Manager and directors. BUDGET DEVELOPMENT PHASE Based upon the City Council’s priorities and strategic direction, departments develop program objectives and work plans for the budget period. The Finance Department submits prior year and year-to-date expenditures for departments to review. Base budgets are developed representing existing service levels and are adjusted for price changes, inflation and/or compensation adjustments. Staff is asked to evaluate programs and positions, review service level requirements and make decisions regarding new programs, increased or decreased staffing and changing resource allocation. Departments use the Strategic Plan to identify additional staffing requirements and obtain appropriate salary levels for each proposed new staff member. Projected expenditures that exceed the base budget must be submitted as a budget enhancement and will be reviewed within the budget process. The Finance Director and Budget Analyst review all budget submissions from individual departments to ensure each department has submitted accurate and concise data. BUDGET REVIEW AND MODIFICATION PHASE The Finance Director and City Manager schedule workshops with directors both individually and as a group. Budget requests and recommendations for each department are reviewed during this phase. New staffing, operational expenditures, revenue projections and capital requests are also reviewed to determine the overall resources available to fund departmental requests. Performance measures are considered to determine the overall effectiveness of the departmental program. The priorities and goals of the City Council and City Manager are reviewed with individual departments to ensure that departmental budgets are a reflection of these priorities. ADOPTION PHASE The City Council considers the proposed budget and holds budget workshops and public hearings in August and September. The budget workshops are an opportunity for departments and the general public to offer information and recommendations to the City Council. Legally, the budget must be adopted by September 30. State law requires a minimum of two public hearings on the budget and the proposed tax rate. The adoption of the budget ordinance authorizes expenditures from all funds within the City including the General Fund, Utility Fund, Special Revenues Fund, Debt Services Funds and Capital Funds. The

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City’s fiscal year begins October 1 of each year and ends on September 30 the following year. IMPLEMENTATION PHASE Upon adoption, staff prepares the operating budget, incorporating all changes authorized by the City Council. Each department is advised of the approved budget for their departments. Departments are accountable for budgetary controls throughout the fiscal year. Expenditure patterns are examined compared to budget plans and corrective actions taken if necessary during the fiscal year. The Finance Department reviews the budgeted revenues, expenditures and current demographic, economic and financial trends monthly that may impact the City and plan a strategy to ensure the City’s financial integrity. The City Council is also provided quarterly financial reports disclosing the City’s actual revenue, expenditures and fund balance performance as compared to the budget plan. BUDGET AMENDMENTS In accordance with Article 9, Section 9.9 of the City of Midlothian Charter, the City Council may amend the budget by ordinance with a majority vote of the full membership of the City Council, if necessary, to provide funding for any additional expense in which the general welfare of the citizens is involved. The City of Midlothian’s operating budget is adopted at the department level. Any fund transfers between departments, projects over $25,000, or change orders to budgeted capital improvement projects must be approved by the City Council. BUDGET PHILOSOPHY This is dependant upon local needs and concerns of the citizens. Other factors that also affect budget philosophy are: the state of the local economy; the demands of the public for increased services and unfunded mandates; and requirements of federal and state regulatory agencies. Even with all of these considerations, the budget is prepared from a conservative perspective with regard to estimated revenues and expenditures. Although historical comparisons and trends are very useful, current year data and trends will take precedence over prior year trends. Budgeting from such a “conservative” perspective, revenues are often anticipated either at or slightly above prior year levels, unless there are other known factors that may significantly affect anticipated revenues. By estimating revenues conservatively, decreases in any one revenue source due to fluctuations in the economy or variations in weather should not adversely affect the City’s financial condition. Likewise, expenditures are also estimated conservatively (i.e., allowances are made for unanticipated expenditures). This method of conservative budgeting generally results in increases to the actual fund balance, compared to the estimated fund balance, since actual revenues historically exceed adopted revenues and actual expenditures are usually less than adopted expenditures.

* * * * *

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CITY OF MIDLOTHIAN BUDGET CALENDAR

FY 2007-2008 Annual Operating Budget

DATE ACTIVITY February 13, 2007 City Council reviews and adopts FY 2007-2008 Budget Calendar

February 14,2007 City Manager / Director Strategic Plan Revision Meeting (Personnel & Equipment for FY 2007-17)

March 13, 2007 City Manager / Director Review & Discuss Capital Projects March 14, 2007 FY 2007-12 Strategic Plan Revisions due for Personnel & Equipment March 21, 2007 Budget packets given to Component Units March 26, 2007 Draft "10 Year Capital Project Strategic Plan" due to City Manager for review and discussion March 28, 2007 City Manager & Director Workshop to review and discuss revised Strategic Plan

1) City Manager & Director Workshop to review and discuss revised Strategic Plan April 4, 2007 2) City Manager & Finance Director give Budget instructions to Directors

April 10, 2007 Present and Discuss W/WWTR Projects & Revised 10 Year Strategic Plan to City Council in workshop

April 11, 2007 City Manager & Finance Director give Budget Instructions to Directors 1) City Council Workshop on Revised Strategic Plan April 24, 2007 2) City Council Adopts Strategic Plan as a Planning Document

May 18, 2007 Department Budget proposals submitted to Finance May 21-June 1, 2007 Finance Department Compiles Budget Document. June 1, 2007 Revenue Estimates for major categories to City Manager June 4, 2007 Unbalanced draft of FY 2007-2008 Budget submitted to City Manager for review June 6, 2007 City Manager & Director Workshop to review Draft FY 2007-2008 Budget June 13, 2007 City Manager & Director Workshop to review Draft FY 2007-2008 Budget June 15, 2007 Component Unit budgets submitted to Finance June 18, 2007 City Manager & Director Workshop to review Draft FY 2007-2008 Budget June 27, 2007 City Manager & Director Workshop to review Draft FY 2007-2008 Budget June 29, 2007 Directors submit updated Narratives to Finance

July 10, 2007 1) City Manager presents Proposed FY 2006-2007 Annual Operating Budget to City Council 2) City Council Budget Workshop #1

July 24, 2007 City Council Budget Workshop #2 July 26, 2007 Certified Appraisal Roll from Appraisal District July 31, 2007 City Council Budget Workshop #3 August 9, 2007 Publish Effective Tax Rates

1) Preliminary Determination of Tax Rate 2) Schedule Public Hearing on Proposed Ad Valorem Tax Rate for August 28, 2007 3) Schedule Public Hearing on Annual Operating Budget for August 28, 2007

August 14, 2007

4) Schedule vote on Ad Valorem Tax Rate for September 11, 2007

August 15, 2007 Publish "Notice of Public Hearing" regarding Annual Operating Budget & Ad Valorem Tax Levy scheduled for August 28, 2007 1) 1st Public Hearing on Proposed Ad Valorem Tax Rate August 28, 2007 2) 1st Public Hearing on Annual Operating Budget

August 31, 2007 Publish Notice of Public Hearing regarding Annual Operating Budget scheduled for September 11, 2007

September 5, 2007 Publish Notice of Public Hearing regarding Annual Operating Budget scheduled for September 11, 2007

September 11, 2007 Adopt Annual Operating Budget, Ad Valorem Tax Rate and Residential Homestead Exemption

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CITY OF MIDLOTHIAN BASIS OF ACCOUNTING BUDGET MESSAGE

BASIS OF ACCOUNTING & BUDGETING IN SUMMARY BASIS OF ACCOUNTING City accounts are organized on the basis of funds or account groups, each of which is considered a separate accounting entity. All funds are budgeted (except as otherwise stated) and accounted for using the Generally Accepted Accounting Principles (GAAP) basis for purposes of financial statement presentation in the City’s audited financial statements. The Governmental Fund Types (e.g., General, Special Revenue Funds) use a financial resources measurement focus and are accounted and budgeted for using the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, measurable and available, and collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures represent a decrease in net financial resources and, other than interest on general long-term debt, is recorded when the fund liability is incurred, if measurable. Interest on general long-term debt is recorded when due. In the City’s audited financial statements, proprietary fund types (Utility Fund) are accounted and budgeted on a cost of services or “capital maintenance” measurement focus using the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recognized when incurred. For purposes of this budget presentation, depreciation is not budgeted and capital expenditures and bond principal payments are shown as uses of funds (expenditures). Cash balances are used to represent fund balance in the Utility Fund. Cash Balance is generally defined as the difference between current assets and current liabilities, excluding the current portion of principal and interest due, and provides a better comparative analysis of proprietary fund reserves for budgetary purposes than does the presentation of retained earnings as presented in the audited financial statements. In addition, budgeting capital outlays as expenditures allows proposed capital purchases to be reviewed and authorized by the city council each year. BASIS OF BUDGETING Fund Accounting- the City uses fund accounting procedures to prepare the annual operating budget. By definition, a fund is a distinct fiscal entity, accounting for receipts and disbursements for specific activities. A fund is a self-balancing set of accounts, where assets equal liabilities plus fund balance. The City primarily uses Governmental Funds and Proprietary Funds. Governmental Fund are funds through which most governmental functions of the City are financed. The City uses the following four types of governmental fund types: General Fund- the general operating fund of the City used to account for all

revenues and expenditures except those accounted for in other funds. Typical governmental functions such as police, fire, public works (streets and facility maintenance), parks and administration are departments in the General Fund.

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Special Revenue Funds – These funds are used to account for proceeds of specific revenue sources other than capital projects. The City has budgets for Police Seizure, Restoration, Hotel Motel, Senior Citizens, Corporation for the Economic Development of Midlothian (CEDM), Midlothian Community Development Corporation (MCDC) and Conference Center.

Debt Service Funds – Used to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. The City use three debt service funds – General Debt, Utility Debt and Water Debt.

Capital Projects Fund- Used to account for financial resources used to acquire or construct major capital assets. Funding sources are typically general obligation, certificate of obligation and revenue bonds. These funds include: General Construction Funds 115 & 116, Utility Construction Funds 225 & 226, Drainage, Equipment Replacement Fund, Project Fund 240, Capital Recovery Fees 235 and Navarro College Construction Fund 117. Project information for some of these funds is disclosed in the Capital Improvements section of this budget.

Proprietary Fund types are used to account for operations that are financed in a manner similar to private business enterprises. The City uses only one proprietary fund -- the Utility Fund.

OPERATING AND CAPITAL BUDGET RELATIONSHIP/ORGANIZATION The City of Midlothian Operating Budget for fiscal year 2007-2008 includes all departmental budgets of the General, Proprietary and Special Revenue funds. The operating budget includes portions of the City’s Ten -Year Strategic Plan which includes both operational and capital requirements. The operating budget includes a balanced financial plan for all funds for fiscal year 2007-2008 and forecasts operational expenditures by fund for the period. The effect of the Capital Improvement Program upon operations is reflected in the Capital Projects Fund. The operating budget includes fund summaries and presentations by City operating departments. Each department is reflected by summary and line item detail, as the departments use this budget as a working document. Performance measures are incorporated for each department. The Capital Project Funds are presented in summary by category on a budget basis. The Capital Projects Fund includes Street Construction, Utility Construction and Facility Construction Funds. Governmental accounting procedures require adequate budget to pay for an entire construction contract and appropriated in the period in which the contract is entered. Therefore, expenditures are presented on a budget basis as opposed to cash flow basis.

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Revenue sources are presented in the period that funding will be transferred, in order to provide continuity between the operating budget and the capital budget. As a result of presenting the transfer of funds on a cash basis, funding sources may not equal budgeted expenditures in each period, creating a fund balance as cash accumulates for larger expenditures in later years. Capital Funds are included in the City’s audited financial statements, but are not subject to annual appropriations; therefore they are excluded from the operating budget totals. DEPARTMENTAL MATRIX The following table indicates the relationship of City Departments between funds and fund types used in the budget document.

FUND TYPE GOVERNMENTAL PROPRIETARY

Department GeneralOther

** Debt

ServiceCapital Projects Utility Service

Administration X X X X Development Services X Police/ Fire X Public Works X Parks & Recreation X Utility Administration X Water & Wastewater Operations X Water Treatment Plant X Utility Billing X Meters X ** Includes all budgeted Special Revenue Funds

FINANCIAL REPORTING & POLICY SUMMARY

FINANCIAL REPORTING At the end of each fiscal year, the City’s finance director and assistant finance director prepare the Comprehensive Annual Financial Report (CAFR) in accordance with Generally Accepted Accounting and Financial Reporting Principles established by the Governmental Accounting Standards Board. This document also satisfies the criteria of the Government Finance Officers Association’s Certificate of Achievement for Excellence in Financial Reporting. The CAFR shows fund revenues and expenditures on both a GAAP basis and budgetary basis for comparison purposes, which is also the how the City prepares its budget. Compensated absences and depreciation expenses are not reflected within the budget but are accounted for within the CAFR document. Included in the CAFR are the results of the annual audit prepared by independent certified public accountants designated by the city council. The finance director issues a report quarterly to the city council reflecting the City’s financial condition.

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REVENUE GUIDELINES To protect its financial integrity, the City will maintain a diversified and stable revenue stream to shelter it from fluctuations in any one revenue source. For every annual budget, the City shall levy two property tax rates: maintenance & operations and debt service. The debt service levy shall be sufficient for meeting all principal and interest payments associated with the City’s outstanding general obligation debt for that budget year and recorded within the Debt Service Fund. The maintenance and operations tax levy shall not exceed the eight percent (8%) rollback rate as defined by the State of Texas Property Tax Code and accounted for in the General Fund. The City will maintain a policy of levying the lowest tax rate possible to the broadest tax base. Exemptions are provided to senior citizens and disabled veterans. The City will establish user charges and fees at a level that attempts to recover the full cost of providing the services. Every attempt will be made to maximize the application of its financial resources by obtaining supplementary funding through agreements with other public and private agencies for the provision of public services or the construction of capital improvements. Upon development of the Annual Operating Budget, the finance director shall project revenues from every source based on actual collections from the preceding year and estimated collections of the current fiscal year, while taking into account known circumstances which will impact revenues for the new fiscal year. The revenue projections for each fund are conservative to avoid an unforeseen shortfall in revenues. EXPENDITURE GUIDELINES The City will constantly review the methods for providing public services in order to reduce operating and recurring expenditures while attempting to enhance the quality and scope of public services in a growing community. Operating Expenditures shall be accounted, reported and budgeted in the following major categories: Personnel, Contractual Services, Supplies, Lease/Debt payments, Capital and Other Operating Expenditures. The annual budget shall appropriate sufficient funds for operating and recurring expenditures necessary to maintain established quality and scope of city services. Capital expenditures are considered to be non-recurring and are paid for as one-time purchases, unless otherwise determined. Personnel expenditures will reflect the minimum staffing needed to provide established quality and scope of city services. The City shall maintain a compensation and benefit package at a level sufficient to attract and retain employees who will provide high-quality service. Supply expenditures shall be sufficient for ensuring the optimal productivity of City employees. Maintenance expenditures shall be sufficient for addressing the deterioration of the City’s capital assets to ensure optimal productivity of assets and a relatively stable level of maintenance expenditures for each budget year. The City will use contractual services for the provision of city services when private contractors can perform the established level of service at less expense to the City.

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Capital equipment shall be replaced when required to ensure the optimal productivity for City employees. An Equipment Replacement Program has been established and is used in coordination with the budget process to replace and/or purchase capital equipment for the departments’ operations. BUDGET CONTROL As set forth in the City Charter, the city council adopts an annual budget prepared in accordance with Generally Accepted Accounting Principles. The city manager may authorize internal departmental fund transfers; however any cross-departmental transfers or expenditures that alter total expenditures must be approved by the City Council. The city council adopts the budgets for funds deemed as appropriated funds. At the end of the fiscal year, unused appropriations, except appropriations for capital expenditures, lapse at the close of the fiscal year to the extent they have not been expended or encumbered. An appropriation for capital expenditures shall continue in force until the purpose for which it was made has been accomplished or abandoned. The purpose of any such appropriation shall be deemed abandoned if one year passes without any disbursement from an encumbrance of the appropriation. FUND BALANCE The City will exercise diligence in avoiding the appropriation of fund balance for recurring operating expenditures to meet the needs of the community. In the event that fund balance is used for recurring operating expenditures, the budget document shall include an explanation of the circumstances requiring the appropriation and the methods to be used to arrest the future use of fund balance for operating expenditures. As set forth in financial policies, the annual budget shall be presented to council with the General Fund reflecting a reserve fund balance of twenty-five percent (25%) or ninety days (90) of annual operating expenditures. In addition, the Utility Fund shall maintain at least sixty (60) days of working capital. DEBT EXPENDITURES The City will issue debt only to fund capital projects that cannot be supported by current annual revenues. To minimize interest payments on issued debt, the City will maintain a regular debt retirement policy by issuing debt with maximum maturities not to exceed the life of the asset and the majority do not exceed twenty (20) years. Retirement of debt principal will be structured to ensure constant annual debt payments. The City will attempt to maintain base bond ratings (prior to insurance) of AA2, from Moody’s Investors Service. The City Charter does not provide or mandate a specific debt limitation. However, the City will keep outstanding debt within the limit as prescribed by Texas state law. Article XI, Section 5 of the Texas State Constitution, applicable to cities of more than 5,000 in population, limits the ad valorem tax rate to support general obligation debt payments to $2.50 per $100 assessed valuation. For FY 2007-2008, the ad-valorem tax rate was

** PAGE 33 **


adopted at $0.65 ($0.255493 for operations and $0.394507 for debt obligations). As a financial policy, principal debt will not exceed 10% of the gross assessed valuation. CAPITAL PROJECT EXPENDITURES The City will develop a multi-year plan for capital projects which identifies all projects likely to be constructed within a ten-year period. The multi-year plan will reflect for each project the likely source of funding and attempt to quantify the project’s impact to future operating expenditures. Capital projects will be constructed to protect or improve the community’s quality of life, protect or enhance the community’s economic vitality and support and service new development. To minimize the issuance of debt, the City will attempt to support capital projects with appropriations from operating revenues, capital recovery fees or excess fund balances (i.e. pay-as-you-go). STRATEGIC PLANNING The City will adopt bi-annually a strategic plan for General and Utility Funds. The General and Utility Funds long-term plan will establish assumptions for revenues, expenditures, and changes to fund balance over a ten-year period. The assumptions will be evaluated each year as part of the budget development process.

* * * * *

** PAGE 34 **

** PAGE 35 **

CITY OF MIDLOTHIAN, TEXAS BUDGET SUMMARY

DESCRIPTIONS ACTUAL 2002-2003

ACTUAL 2003-2004

ACTUAL 2004-2005

ACTUAL 2005-2006

ACTUAL2006-2007

ADOPTED2007-2008

Beginning Fund Balance 11,080,733$ 14,067,162$ 15,650,303$ 18,403,683$ 25,456,432$ 32,165,600$

REVENUES: 5100 Taxes 10,780,020$ 12,711,429$ 12,900,625$ 17,805,006$ 20,134,981$ 20,093,748$ 5200 Licenses & Permits 515,947$ 710,957$ 897,247$ 887,453$ 737,964$ 664,087$ 5300 Intergovernmental 353,998$ 445,515$ 408,447$ 576,876$ 626,777$ 714,106$ 5400 Charges for Services 6,297,550$ 7,131,161$ 8,314,020$ 10,217,266$ 9,646,837$ 9,741,659$ 5500 Fines & Forfeitures 302,479$ 331,755$ 312,562$ 517,565$ 574,241$ 562,500$ 5600 Other Revenues 1,349,521$ 967,730$ 1,772,533$ 3,990,139$ 3,368,720$ 2,541,979$

Total Revenues 19,599,514$ 22,298,547$ 24,605,434$ 33,994,305$ 35,089,519$ 34,318,080$ Transfer In:Transfer from Other Funds 3,452,040$ 3,072,508$ 3,316,560$ 3,602,075$ 3,718,881$ 4,143,202$

Total Transfer In 3,452,040$ 3,072,508$ 3,316,560$ 3,602,075$ 3,718,881$ 4,143,202$

Other Financing Sources (Uses) -$ 27,324$ Reappropriation/Reserve Funds -$ -$ -$ -$ -$ -$

Total Other Financing Sources -$ 27,324$ -$ -$ -$ -$

Total Current Revenues 23,051,555$ 25,398,379$ 27,921,994$ 37,596,380$ 38,808,399$ 38,461,282$

TOTAL FUNDS AVAILABLE 34,132,288$ 39,465,542$ 43,572,297$ 56,000,063$ 64,264,832$ 70,626,882$

Expenditures: 100 Personnel 6,122,795$ 6,998,180$ 7,629,826$ 8,449,119$ 9,437,188$ 10,704,733$ 200 Contractual Services 720,623$ 1,182,167$ 1,832,950$ 2,205,763$ 2,609,763$ 2,810,123$ 300 Supplies 370,265$ 361,990$ 441,288$ 517,624$ 543,382$ 565,032$ 500 Lease/Debt Payments 4,166,848$ 5,151,551$ 5,681,022$ 9,877,030$ 9,414,793$ 10,125,144$ 600 Capital Outlay 2,038,231$ 1,125,543$ 1,435,411$ 1,528,793$ 1,082,286$ 1,807,265$ 700 Other Operating Cost 3,515,672$ 3,767,586$ 3,484,291$ 4,371,805$ 4,371,093$ 5,796,941$ 800 Transfers to Other Funds 2,851,672$ 3,445,922$ 3,489,008$ 3,248,134$ 3,826,318$ 4,143,202$ 900 Special Projects 279,018$ 1,782,296$ 1,174,818$ 345,362$ 814,410$ 3,321,563$

Total Expenditures 20,065,124$ 23,815,235$ 25,168,614$ 30,543,630$ 32,099,233$ 39,274,002$

TOTAL BUDGETED EXPENDITU 20,065,124$ 23,815,235$ 25,168,614$ 30,543,630$ 32,099,233$ 39,274,002$

Net Surplus (Deficit) 2,986,431$ 1,583,144$ 2,753,380$ 7,052,749$ 6,709,166$ (812,720)$

RESERVE FUND BALANCE 5,069,427$ 5,892,255$ 6,035,895$ 6,377,634$ 6,842,723$ 7,006,039$ UN-RESERVED FUND BALANCE 8,997,737$ 9,758,052$ 12,367,789$ 19,078,799$ 25,322,875$ 24,346,841$

BUDGET SUMMARY OF ALL FUNDSFY 2003-2008

** PAGE 36 **

CITY OF MIDLOTHIAN FY 2007-2008BUDGET SUMMARY

DESCRIPTIONS TOTALOF ALLFUNDS

105GENERAL

FUND

205UTILITY

SERVICESFUND

305GENERAL

FUNDDEBT

SERVICE

215UTILITY

FUNDDEBT

SERVICE

310WATER

DISTRICTDEBT

Beginning Fund Balance 32,165,600$ 11,010,325$ 7,794,232$ 2,588,163$ 1,182,225$ 1,092,454$

Revenues:5100 Taxes 20,093,748$ 9,977,192$ -$ 3,894,327$ -$ 3,770,304$ 5200 Licenses & Permits 664,087$ 664,087$ -$ -$ -$ -$ 5300 Intergovernmental 714,106$ 714,106$ -$ -$ -$ -$ 5400 Charges for Services 9,741,659$ 853,200$ 8,713,459$ -$ -$ -$ 5500 Fines & Forfeitures 562,500$ 560,200$ 2,300$ -$ -$ -$ 5600 Other Revenues 2,541,979$ 1,300,649$ 220,500$ 562,480$ 100,000$ 70,000$ Total Receipts 34,318,080$ 14,069,435$ 8,936,259$ 4,456,807$ 100,000$ 3,840,304$ Transfer In: -$ Transfer from Other Funds 4,143,202$ 460,813$ -$ 599,682$ 2,387,340$ -$ Total Transfer In 4,143,202$ 460,813$ -$ 599,682$ 2,387,340$ -$

Other Financing Sources (Uses): -$ -$ -$ -$ -$ -$

Reappropriation / Reserve Funds -$ -$ -$ -$ -$ -$

Total Other Financing Sources -$ -$ -$ -$ -$ -$

Total Current Revenues 38,461,282$ 14,530,248$ 8,936,259$ 5,056,489$ 2,487,340$ 3,840,304$ -$

TOTAL FUNDS AVAILABLE 70,626,882$ 25,540,574$ 16,730,491$ 7,644,652$ 3,669,565$ 4,932,758$

Expenditures:100 Personnel 10,704,733$ 8,607,591$ 1,653,932$ -$ -$ -$ 200 Contractual Services 2,810,123$ 1,152,232$ 1,502,201$ -$ -$ -$ 300 Supplies 565,032$ 265,074$ 281,208$ -$ -$ -$ 500 Debt Payments 10,125,144$ 169,090$ 34,000$ 4,554,682$ 2,491,196$ 2,497,470$ 600 Capital Outlay 1,807,265$ 1,014,905$ 700,860$ -$ -$ -$ 700 Other Operating Cost 5,796,941$ 3,067,582$ 1,198,754$ 288,963$ 6,000$ 793,152$ 800 Tnsf To Other Funds 4,143,202$ 539,664$ 1,903,460$ 251,280$ -$ 549,682$ 900 Special Projects 3,321,563$ 580,554$ 1,661,845$ -$ -$ -$ Total Expenditures 39,274,003$ 15,396,693$ 8,936,259$ 5,094,925$ 2,497,196$ 3,840,304$

-$ TOTAL EXPENDITURES 39,274,003$ 15,396,693$ 8,936,259$ 5,094,925$ 2,497,196$ 3,840,304$

REVENUES OVER/(UNDER)EXPENDITURES (812,721)$ (866,445)$ (0)$ (38,436)$ (9,856)$ -$ RESERVE FUND BALANCE 7,006,039$ 3,829,267$ 1,468,974$ 175,000$ 1,082,453$ -$ UN-RESERVED FUND BALANCE 24,346,840$ 6,314,614$ 6,325,257$ 2,374,727$ 89,916$ 1,092,454$


** PAGE 37 **

CITY OF MIDLOTHIAN FY 2007-2008BUDGET SUMMARY

511 SENIOR

CITIZENS FUND

615CEDM

(4A)

625MCDC

(4B)

627CONFERENCE

CENTER

NONAPPROPRIATED

FUNDS

DESCRIPTIONS

106,452$ 2,239,573$ 1,447,431$ 65,385$ 4,639,359$ Beginning Fund Balance

Revenues:-$ 859,924$ 925,000$ -$ 667,000$ 5100 Taxes-$ -$ -$ -$ -$ 5200 Licenses & Permits-$ -$ -$ -$ -$ 5300 Intergovernmental-$ -$ -$ 175,000$ -$ 5400 Charges for Services-$ -$ -$ -$ -$ 5500 Fines & Forfeitures

37,550$ 72,000$ 55,000$ 750$ 123,050$ 5600 Other Revenues37,550$ 931,924$ 980,000$ 175,750$ 790,050$ Total Receipts

Transfer In:162,959$ -$ -$ 357,408$ 175,000$ Transfer from Other Funds162,959$ -$ -$ 357,408$ 175,000$ Total Transfer In

-$ -$ -$ -$ -$ Other Financing Sources (Uses):

-$ -$ -$ -$ -$ Reappropriation / Reserve Funds

-$ -$ -$ -$ -$ Total Other Financing Sources

200,509$ 931,924$ 980,000$ 533,158$ 965,050$ Total Current Revenues

306,961$ 3,171,497$ 2,427,431$ 598,544$ 5,604,409$ TOTAL FUNDS AVAILABLE

Expenditures:118,451$ 196,077$ -$ 128,682$ -$ 100 Personnel

6,600$ 76,390$ 34,400$ 38,300$ -$ 200 Contractual Services1,250$ 6,000$ 400$ 11,100$ -$ 300 Supplies

-$ -$ 378,706$ -$ -$ 500 Debt Payments1,000$ 4,000$ -$ 86,500$ -$ 600 Capital Outlay

53,965$ 127,650$ 8,250$ 169,625$ 83,000$ 700 Other Operating Cost-$ -$ 180,703$ -$ 718,413$ 800 Tnsf To Other Funds-$ 685,000$ 377,541$ 5,000$ 11,623$ 900 Special Projects

181,266$ 1,095,117$ 980,000$ 439,207$ 813,036$ Total Expenditures

181,266$ 1,095,117$ 980,000$ 439,207$ 813,036$ TOTAL EXPENDITURES

19,242$ (163,193)$ 0$ 93,952$ 152,014$ REVENUES OVER/(UNDER)EXPENDITURES

48,095$ -$ 402,250$ -$ -$ RESERVE FUND BALANCE

77,599$ 2,076,380$ 1,045,181$ 159,337$ 4,791,373$ UN-RESERVED FUND BALANCE


** PAGE 38 **

CITY OF MIDLOTHIAN BUDGET HISTORY BUDGET SUMMARY

BUDGET SUMMARY

FY 2007-2008 Revenues and expenditures are presented by type and by briefly by funds. Funds include the General, Utility Services, Senior Citizens, 4A- ECDC, 4B- MCDC, Conference Center funds, debt and non-appropriated funds. REVENUES Total revenues adopted for FY 2007-2008 are $38,461,282 for an increase of $3,977,611 or 11.5% over adopted FY 2006-2007. Revenues include property and sales taxes, service charges (i.e., water and wastewater charges), fines, interest and other miscellaneous revenues. Revenues are expected to increase in direct relation to the increase and collection of the ad valorem tax rate and anticipated increases in sales tax revenues.

WHERE THE MONEY COMES FROM2007-2008

Taxes52%

Other7%

Fines1%

Chgs Svc25%

L & P2%

Intergov2%

Transfers11%

DESCRIPTIONSACTUAL 2005-2006

ADOPTED2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

Beginning Fund Balance 18,403,683$ 25,602,095$ 25,456,432$ 32,165,600$

REVENUES: 5100 Taxes 17,805,006$ 18,276,263$ 20,134,981$ 20,093,748$ 5200 Licenses & Permits 887,453$ 621,825$ 737,964$ 664,087$ 5300 Intergovernmental 576,876$ 615,277$ 626,777$ 714,106$ 5400 Charges for Services 10,217,266$ 8,778,016$ 9,646,837$ 9,741,659$ 5500 Fines & Forfeitures 517,565$ 419,300$ 574,241$ 562,500$ 5600 Other Revenues 3,990,139$ 1,966,464$ 3,368,720$ 2,541,979$

Total Revenues 33,994,305$ 30,677,145$ 35,089,519$ 34,318,080$ Transfer In:Transfer from Other Funds 3,602,075$ 3,806,526$ 3,718,881$ 4,143,202$

Total Transfer In 3,602,075$ 3,806,526$ 3,718,881$ 4,143,202$

Total Current Revenues 37,596,380$ 34,483,671$ 38,808,399$ 38,461,282

TOTAL FUNDS AVAILABLE 56,000,063$ 60,085,766$ 64,264,831$ 70,626,882$

REVENUES BY TYPE

** PAGE 39 **



ADOPTED2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

$CHANGE

%CHANGE

BEGINNING FUND BALANCE 18,403,683$ 25,602,095$ 25,456,432$ 32,165,600$ 6,563,505$ 25.6%

REVENUES:General 13,332,146$ 12,852,934$ 15,006,009$ 14,530,248$ 1,677,314$ 13.1%Utility Services 9,422,707$ 8,102,195$ 9,057,490$ 8,936,259$ 834,064$ 10.3%Senior Citizen 142,322$ 162,056$ 190,640$ 200,509$ 38,453$ 23.7%CEDM (4A) 794,616$ 836,000$ 1,325,056$ 931,924$ 95,924$ 11.5%MCDC (4B) 784,932$ 840,000$ 895,285$ 980,000$ 140,000$ 16.7%Conference Center 304,948$ 385,996$ 354,276$ 533,158$ 147,162$ 38.1%Debt Service 10,913,612$ 10,484,026$ 10,793,432$ 11,384,133$ 900,107$ 8.6%Non-Appropriated 1,901,098$ 820,465$ 1,186,210$ 965,050$ 144,585$ 17.6%

Total Current Revenues 37,596,381$ 34,483,672$ 38,808,398$ 38,461,281$ 3,977,609$ 11.5%

TOTAL FUNDS AVAILABLE 56,000,064$ 60,085,767$ 64,264,830$ 70,626,881$ 10,541,114$ 17.5%

REVENUES BY FUND CHANGE FROMADOPTED 06-07

SOURCES AND ESTIMATES OF MAJOR REVENUES Taxes Revenues from taxes include property (ad valorem), sales (consumer) and franchise taxes. This accounts for $20,093,748 (52%), of total adopted revenues of $38,461,282. These charges are levied to fund municipal services and to support debt obligations of the City. These specific revenues reflect an increase of $1,817,485 or 10% over FY 2006-2007 adopted revenues due to increased property values in combination with new industrial/residential improvements. Ad valorem taxes for FY 2007-2008 are projected to be $12,439,310 and represent 32% of total revenues. This is an increase of $1,367,072 (12%) over adopted FY 2006-2007 ad valorem revenues. The tax rate for FY 2007-2008 is $0.65, a decrease in the ad valorem tax rate of $0.007953 cents per $100. The ad valorem tax rate is comprised of a Maintenance and Operations (M&O) component of $0.255493 (a $0.007456 increase) allocated to the General Fund, and a Debt Service component of $0.3945070 (a $0.015409 decrease) allocated for the debt obligations. Ad valorem taxes are assessed on real and personal property as of January 1st of each year. Below is a chart showing the 2007 overlapping tax rates compared to the 2006 overlapping tax rates.

Taxing Entity Tax Rate Total Debt PopulationDebt PerCapita

%Total Debt

City 0.650000$ 72,733,155$ 14,400 5,051$ 17%Midlothian ISD 1.367500$ 188,067,662$ 28,017 6,713$ 44%Waxahachie ISD 1.360000$ 99,401,598$ 30,750 3,233$ 23%Ellis County 0.364598$ 71,131,262$ 144,500 492$ 16%Total 431,333,677$ 100%

FY 2007-2008OVERLAPPING DEBT

** PAGE 40 **


A chart showing the tax rate comparisons over ten years and the percentage of change from the prior year is provided

Year Tax Rate % Change1997 0.174520$ 0.01%1998 0.174520$ 0.00%1999 0.253700$ 45.37%2000 0.296040$ 16.69%2001 0.413460$ 39.66%2002 0.411130$ -0.56%2003 0.411817$ 0.17%2004 0.424040$ 2.97%2005 0.640384$ 51.02%2006 0.657953$ 2.74%2007 0.650000$ -1.21%

AD VALOREM TAX RATE HISTORY

$-

$0.500000

$1.000000

1997

1998

1999

2000

2001

2002

2003

2004

2005

2006

2007

Years

Cen

ts p

er $

100

of

valu

e

The $0.216344 increase in the ad valorem tax rate beginning in 2005 is attributed to the City’s joint agreement with the Midlothian Water District to abolish the water district, effective October, 2004. Due to this action, the City assumed responsibility for bonds and other obligations of the former taxing district. The tax rate to support the debt of the former taxing entity (Midlothian Water District) was $0.194156 and is now included within the City’s I&S ad valorem tax rate of $0.3945070. The increase of $0.011614 cents in the ad valorem I&S debt tax rate between 2005 & 2006 is attributed to the issuance of three debt issues in 2006 for several capital projects and equipment. The Maintenance and Operations tax rate decreased $0.007953 for 2007 due to increased property values in combination with new industrial/residential improvements.

** PAGE 41 **


Exemptions from ad valorem taxes are allowed by the state of Texas and/or the City, reducing the appraised value, by the amount of the exemptions. The following exemptions are allowed by the City:

Exemption Type Exemption Amount Over Age 65 $70,000 Disabled Veteran Determined by Section 11.22 of the Property Tax Code

Every year the tax rates as approved by the City Council are dependent upon property appraisals provided by the Ellis Central Appraisal District (ECAD-which appraises property for all taxing entities within Ellis County). Property appraisals were certified by the Ellis Central Appraisal District and delivered to the City no later than July 26th, 2007. During the last ten years, city of Midlothian property values have increased from $548,059,636 in FY 1997 to $1,921,291,866 in FY 2007-2008, an increase of 251%. This increase is attributed to a combination of residential/commercial growth and the development of the Tax Increment Reinvestment Zone (referred herein as the TIRZ or the Zone) in 1999. The accompanying chart indicates the growth of values for the last ten years.

ASSESSED VALUE HISTORY

$0$200,000,000$400,000,000$600,000,000$800,000,000

$1,000,000,000$1,200,000,000$1,400,000,000$1,600,000,000

1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007

Years

Val

ue

** PAGE 42 **


Below is a chart reflecting the separate City and TIRZ assessed valuation for a combined gross assessed valuation since 1997.

YEAR CITY TIRZ TOTAL % Change Prior Year

1997 $ 548,059,636 $ - $ 548,059,636 4% 1998 $ 621,309,308 $ - $ 621,309,308 13% 1999 $ 647,993,346 $ - $ 647,993,346 4% 2000 $ 704,439,494 $129,440,683 $ 833,880,177 29% 2001 $ 825,286,981 $315,564,030 $ 1,140,851,011 37% 2002 $ 922,374,302 $350,349,795 $ 1,272,724,097 12% 2003 $ 1,002,959,920 $321,651,195 $ 1,324,611,115 4% 2004 $ 1,081,644,793 $358,313,694 $ 1,439,958,487 9% 2005 $ 1,233,475,324 $319,057,139 $ 1,552,532,463 8% 2006 $ 1,354,700,423 $341,677,666 $ 1,696,378,089 9% 2007 $ 1,513,809,298 $407,482,568 $ 1,921,291,866 13%

The TIRZ is a mixed-use business park, which will accommodate retail, mixed-use commercial, light, medium, and heavy industrial facilities. The Zone consists of 2,284 acres of land, of which approximately 1,718 acres are currently expected to be developed. The TIRZ was created in 1998 to facilitate the development of the land within the boundaries located entirely within the City, Ellis County, Midlothian Independent School District and Midlothian Water District. Each taxing entity has committed to deposit the tax collections upon the appraised value of real property, into the tax increment fund to pay for capital projects and corresponding debt within the Zone. To date, Target, Toys ‘R’ Us and KEHE Foods have built distribution centers within the Zone. In addition, Midlothian Energy Limited Partnership built a gas powered power plant. Eagle Roofing Products plans to start building within the zone in 2008. The gross taxable value for FY 2008 increased $224,913,777 (13.3%). The City’s value increased $159,108,875 (11.7%) due to new homes, retail establishments and commercial development while the TIRZ assessed value increased $65,804,902 (19.26%) due to market adjustments made by the appraisal district. Overall, the City’s growth in value is attributed to new construction in residential and commercial/industrial areas.

** PAGE 43 **


ASSESSED VALUE HISTORY

$-

$200,000,000

$400,000,000

$600,000,000$800,000,000

$1,000,000,000

$1,200,000,000

$1,400,000,000

$1,600,000,000

1997

1998

1999

2000

2001

2002

2003

2004

2005

2006

2007

CITYTIRZ

OTHER TAXES Sales and franchise taxes are comprised of local sales taxes, mixed beverage taxes and taxes from local utilities (electric, garbage, cable and telephone). These combined revenues for FY 2007-2008 are estimated at $6,652,612, an increase of $362,787 (5.78%) over prior year adopted revenues. This increase is predicted due to the growth in the customer base and the opening of new retail establishments in the prior year. SALES Sales taxes are collected by the state of Texas from the sale of taxable goods and services. In January 1999, the city of Midlothian sales tax rate became 8.25% of retail sales and is comprised of the following components:

State of Texas 6.25% City of Midlothian 1.00% Corporation for Economic Development 0.50% Midlothian Community Development Corp 0.50%

Sales tax revenues represent 12% of total revenues used for maintenance and operational expenditures within the City organizations (General, Economic Development). Actual receipts for FY 2006-2007 came in $84,932 (2.55%) higher than adopted revenues for 2006-2007, and are attributed to increased sales from a new large retail establishment. Revenues for FY 2007-2008 are conservatively adopted at $3,504,772 (5% increase), due to the anticipated increase in sales related to the new retail establishments.

** PAGE 44 **


MIDLOTHIAN COMBINED SALES TAX HISTORY

$-$1,000,000$2,000,000$3,000,000$4,000,000

98-9

9

99-0

0

00-0

1

01-0

2

02-0

3

03-0

4

04-0

5

05-0

6

06-0

7

07-0

8

COMBINED SALES TAX HISTORY FY 1998-99 THROUGH 2007-08

YEAR GENERAL

FUND MCED MCDC Total % CHANGE

1998/99 $ 857,993 $ 290,027 $ 290,027 $ 1,438,047 88% 1999/00 $ 1,641,364 $ 875,645 $ 875,645 $ 3,392,654 136% 2000/01 $ 1,243,054 $ 641,336 $ 641,336 $ 2,525,726 -26% 2001/02 $ 841,431 $ 431,412 $ 431,412 $ 1,704,255 -33% 2002/03 $ 867,970 $ 434,323 $ 434,323 $ 1,736,616 2% 2003/04 $ 1,287,884 $ 643,942 $ 643,942 $ 2,575,768 48% 2004/05 $ 1,257,122 $ 628,561 $ 628,561 $ 2,514,244 -2% 2005/06 $ 1,477,006 $ 738,492 $ 738,492 $ 2,953,990 17% 2006/07 $ 1,664,964 $ 832,482 $ 832,482 $ 3,329,928 13%

2007/08* $ 1,719,848 $ 859,924 $ 925,000 $ 3,504,772 5% * Adopted revenues

It is with great anticipation that as Midlothian’s retail district develops sales tax revenues will increase sharply. Attached is a chart showing the difference in sales tax revenue between neighboring cities, where Midlothian citizens are currently traveling to purchase clothing, groceries and household items.

SALES TAX REVENUE COMPARISON Year Midlothian Mansfield Cedar Hill Waxahachie 2004 $ 2,357,827 $ 10,367,470 $ 8,772,326 $ 7,308,648 2005 $ 2,525,399 $ 11,995,284 $ 10,201,228 $ 7,861,322 2006 $ 2,988,203 $ 11,030,628 $ 11,422,097 $ 9,310,155 2007 $ 3,347,089 $ 12,473,842 $ 11,626,259 $ 9,787,856

** PAGE 45 **


SALES TAX COMPARISONS

$-$2,000,000$4,000,000$6,000,000$8,000,000

$10,000,000$12,000,000$14,000,000

Cedar Hill Mansfield Midlothian Waxahachie

2004200520062007

FRANCHISE Franchise or gross receipt taxes are fees charged for the use of public property and rights-of-way, primarily from utility companies. Fees range from 2 to 5% of the gross receipts of the respective utility. This category of revenues are only in the General Fund and used towards maintenance and operational costs. For FY 2007-2008, it is estimated that franchise revenues will be $3,192,675, a 5% increase from FY 2006-2007. Electric franchise taxes are the greatest revenue source in this category at $2,849,171 adopted for FY 2007-2008 and make up 89% of combined franchise revenues or more significantly, 20% of the General Fund revenues. This is a $148,610 increase from adopted electrical franchise taxes for FY 2006-2007 and is credited towards the increasing residential, commercial and industrial customer bases.

Other franchise taxes include gas, cable, garbage and telephone taxes. For FY 2007-2008, these revenues are projected for a total of $343,504, or .89% of total revenues. As shown on the attached chart, garbage and telephone franchise taxes are increasing as the City grows (cable and gas franchise taxes are less reliable due to consumer options). Please note that in FY 2003-2004, the City of Midlothian received a one-time large receipt for a class action lawsuit settlement of gas franchise in the amount of $933,413.

** PAGE 46 **


Year Electric Gas Cable Garbage Phone Total % Change1997/98 2,420,858$ 16,371$ 21,111$ 68,817$ 28,395$ 2,555,552$ 14%1998/99 2,051,932$ 12,994$ 23,823$ 73,327$ 32,320$ 2,194,396$ -14%1999/00 2,059,696$ 12,038$ 22,393$ 77,676$ 36,061$ 2,207,864$ 1%2000/01 2,452,228$ 14,002$ 22,739$ 71,227$ 43,746$ 2,603,942$ 18%2001/02 3,391,749$ 28,417$ 19,273$ 75,168$ 53,624$ 3,568,231$ 37%2002/03 2,326,165$ 36,571$ 15,727$ 110,056$ 49,902$ 2,538,421$ -29%2003/04 2,403,427$ 996,170$ 13,638$ 105,857$ 52,824$ 3,571,916$ 41%2004/05 2,615,718$ 61,781$ 11,142$ 126,799$ 54,300$ 2,869,740$ -20%2005/06 2,767,055$ 70,764$ 10,547$ 226,032$ 58,756$ 3,133,154$ 9%2006/07 4,089,963$ 79,281$ 9,505$ 220,933$ 61,000$ 4,460,682$ 42%2007/08* 2,866,172$ 70,000$ 10,500$ 204,604$ 58,400$ 3,209,676$ -28%

*FY 2007-2008 is Adopted Revenue (not actual)

FRANCHISE TAX HISTORY BY TYPE

MIDLOTHIAN FRANCHISE TAX HISTORY

$-$2,000,000$4,000,000$6,000,000

1997

1998

1999

2000

2001

2002

2003

2004

2005

2006

2007

LICENSES & PERMITS This category covers charges for employee services such as development plans, building permits, plumbing permits, plan reviews, utility plan review and flood plan permit fee, within the General Fund. The City is starting to experience a slight decline in building permit activity due to the recent housing market slump being seen nationwide. However, the effect has not been as dramatic in Midlothian as in other parts of the country. Licenses & Permits reflect 2% of the total revenues at $664,087, or 5% of the General Fund revenues. Actual revenues for the past few years have averaged 50% higher than adopted revenues due to increased building permit activity. This revenue is very volatile in direct relation to economic conditions and the City chooses to remain conservative in estimating revenues for operational expenses.

** PAGE 47 **


INTERGOVERNMENTAL The City of Midlothian receives funds from other governmental agencies such as Midlothian Independent School District for the shared funding of the Joint Sports Park, the City of Ovilla Dispatching/Jail Services Contract and the Emergency Service District for Fire/EMS services. These funds are collected in the general fund and adopted at $714,106 or 2% of total revenues, or 5% of general fund revenues. This represents a 16% increase from FY 2006-2007 due primarily to an increase in assessed value of the Emergency Services District, which provides partial reimbursement towards fire personnel costs. CHARGES FOR SERVICES The City of Midlothian receives funds for ambulance service, animal control, park fees, inspection fees, water usage, wastewater treatment, inspections and other miscellaneous services. These funds are collected in the General and Utility Services Funds and adopted at $9,741,659 or 25% of total revenues of which 99% are collected in the Utility Services Fund. This is an increase of $963,643 (11%) over FY 2006-2007 adopted revenues. Increases are anticipated in the areas of water and sewer revenues due to increased customer demand, and ambulance fees due to residential growth. FINES & FOREFEITURES These revenues are 99% from the court system (General Fund) and less than 1% from the Utility Services Fund. The estimated revenue from this category is $562,500 or 1% of total adopted revenues for FY 2007-2008. This is an estimated 35% increase over adopted revenues for FY 2006-2007, due to new collection procedures and the use of credit cards for payments. OTHER REVENUES This revenue is projected to be $2,541,979 or 7% of the total revenue. These funds represent interest earnings, auction proceeds, contributions, grants, administrative reimbursements from other groups and TIRZ ad valorem cap. This revenue increased by $575,515 (29%) from adopted FY 2006-2007, due to an increase in interest revenue and TIRZ ad valorem cap revenue.

TRANSFER FROM OTHER FUNDS This revenue represents $4,143,202 or 11% of the total revenue. These funds represent transfers between the General Fund, Utility Service Funds, Utility Service Debt, Senior Citizens and Conference Center Funds. These funds are for special projects, debt payments or operational expenses, depending upon the fund. Transfers increased $336,676 (9%) due to the increase in principal and interest payments on bonded debt and transfers covering personnel costs in the Senior Citizens, Conference Center and General Funds. USE OF FUND BALANCES Total proposed revenues are $38,461,282 while proposed expenditures are $39,274,002. Upon adopting the budget, City Council authorized the use of fund balance in the net amount of $812,720. Several funds have budgeted to use their fund balances for expenditures such as general fund, senior citizens and economic development. Details regarding the uses are found within each fund. In the accompanying chart, the increase or decrease of fund balances is reflected.

** PAGE 48 **


FUND CHANGEGeneral Fund (866,445)$ Utility Services -$ Debt Service (48,292)$ Senior Citizen's 19,242$ CEDM (4A) (163,193)$ MCDC (4B) -$ Conference Center 93,952$ Non-Appropriated 152,014$

Total (812,722)$

CHANGES IN FUND BALANCEFY 2007-2008

****

ESTIMATES OF MAJOR EXPENDITURES Total projected expenditures for all funds for FY 2007-2008 is $39,274,002, an increase of $3,743,911or 11% over FY 2006-2007 adopted expenditures. The budget includes operating expenditures and capital outlays for the various funds, departments and agencies of the City. Total expenditures for FY 2007-2008 are shown and discussed by function and then separately within each fund.

FY 2007-2008 TOTAL EXPENDITURES

Personnel27.3%

Contractual Services7.2%

Other Operating Costs14.8%

Debt Services25.8%

Supplies1.4%

Capital4.6%

Special Projects8.5%Transfers

10.5%

** PAGE 49 **


EXPENDITURES BY CLASSIFICATION


ADOPTED2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

$CHANGE

%CHANGE

Personnel 8,449,119$ 9,657,377$ 9,437,188$ 10,704,733$ 1,047,356$ 10.8%Contractual Services 2,205,763$ 2,734,702$ 2,609,763$ 2,810,123$ 75,421$ 2.8%Supplies 517,624$ 534,297$ 543,382$ 565,032$ 30,735$ 5.8%Debt Services 9,877,030$ 9,438,450$ 9,414,793$ 10,125,144$ 686,694$ 7.3%Capital 1,528,793$ 1,057,493$ 1,082,286$ 1,807,265$ 749,772$ 70.9%Other Operating Costs 4,371,805$ 5,144,225$ 4,371,093$ 5,796,941$ 652,716$ 12.7%Transfers 3,248,134$ 3,806,527$ 3,826,318$ 4,143,202$ 336,675$ 8.8%Special Projects 345,362$ 3,157,022$ 814,410$ 3,321,563$ 164,541$ 5.2%TOTAL FUNDS AVAILABLE 30,543,630$ 35,530,093$ 32,099,233$ 39,274,002$ 3,743,909$ 10.5%

EXPENDITURES BY CLASSIFICATION (ALL FUNDS) CHANGE FROMADOPTED 06-07

PERSONNEL Personnel for the year are budgeted at $10,704,733, or 27% of the total budgeted expenditures, an increase of $1,047,356 (11%) over FY 2006-2007. This increase is largely related to the budgeted hiring of six firemen, three police officers and two part time parks maintenance workers for FY 2007-08. In addition, several positions received salary increases including the Executive Director of Engineering and Utilities, the Public Works Director, the IT Manager, AR/Investment Technician, and the Senior Building Inspector. One part-time administrative assistant was reclassified to a full time position for FY 2008. A 4% cost of living allowance and merit increase is scheduled for June 2007 for non-public safety employees and a step increase of 5% was budgeted for public safety personnel. The total FTE’s increased from 153 to 164.5, or 7.5%. (A FTE is a full time equivalent position or an employee who is funded for 40 hours per week for 52 weeks). Personnel services also include the cost of employee benefits. The City provides group health, life and dental insurance benefits for employees and provides for half of the dependent health insurance per month for employees if they elect the dependent health insurance. The City matches mandatory benefits for social security/medicare (FICA) and TMRS retirement benefits, per Council approval. A comparative summary by fund of authorized, full-time equivalent positions is provided in the following table:

FUND 02-03 03-04 04-05 05-06 06-07 07-08General Fund 89.0 94.5 101.5 111.0 116.5 127.0Utility Services 33.5 34.5 30.0 26.5 28.5 29.5CEDM (4A) 2.0 2.0 2.0 2.0 2.5 2.5Senior Citizen's Center 1.0 1.0 2.0 2.0 2.5 2.5Conference Center 0.0 0.0 0.0 2.5 3.0 3.0

TOTAL 125.5 132.0 135.5 144.0 153.0 164.5

AUTHORIZED PERSONNEL (FTEs)

** PAGE 50 **


CONTRACTUAL SERVICES Contractual services include contractual rent agreements, software maintenance agreements, mowing contracts and professional services (i.e., engineering, attorney, auditors and consulting services). These costs for FY 2007-2008 are $2,810,123 or 7% of total expenditures. This is an increase of $75,421 (3%) from prior year. The increase is primarily due to increased contract mowing of right-of-ways due to new streets, and software related expense due to the implementation of technological advancements. SUPPLIES Supplies include uniforms, chemicals, medical supplies, etc. This category of expenditures is $565,032 or 1% of the FY 2007-2008 annual budget. This category increased by $30,735, or 6% from FY 2006-2007, due to the additional supplies needed for the police & municipal courts center, in addition to the rising cost of chemical and medical supplies for the fire and water treatment departments. DEBT / LEASE PAYMENTS Debt/lease payments include payments for contracts on computers, copiers, fire rescue truck, three police vehicles, utility vacuum truck and capital debt payments issued by the City of Midlothian. These costs for FY 2007-2008 are $10,125,144 or 26% of total expenditures. This budget reflects an increase of $686,694 or 7% from FY 2006-2007 due to two debt issuances in 2007. During FY 2006-2007, the City issued $16,670,000 for the following projects:

DEBT & PROJECTS COSTGeneral Obligation Bonds 8,550,000$ Mt. Zion and Sudith Lane Street ConstructionFire Station #1 RemodelPark Construction and Land AcquisitionRevenue Refunding Bonds 8,120,000$ Refund Prior Revenue BondsGrand Total of Debt Issued in FY 2006-2007 16,670,000$

In October 2004, the City Council adopted Ordinance 2004-50 abolishing the Midlothian Water District. Subsequently, the City assumed all responsibility for bonds and other obligations of the District. The payments for the Water District debt are $2,497,470 which is supported by ad valorem tax rate. This rate will continue to be assessed by the City. The city of Midlothian continues to grow, requiring new infrastructure and improvements to existing infrastructure, new roads and facilities. One of the methods that the City has chosen to pay for these improvements is through debt issuance. Through sound investment and financial policies, the city of Midlothian has a current bond rating of “A3" by Moody’s. As required by the state of Texas, the City will keep outstanding debt within the limits prescribed by state statute, Article XI, Section 5 of the Texas Constitution, which limits the ad valorem tax rate to $2.50 per $100 assessed valuation for debt, maintenance and operational expenditures.

** PAGE 51 **


CAPITAL Capital outlay includes expenditures for new or replacement City assets such as vehicles, heavy equipment and facilities. Capital outlay expenditures for FY 2007-2008 are $1,807,265 or 5% of total expenditures. Capital expenditures include computer software for various departments, office furniture, three police vehicles, a dump truck and street zipper for Public Works, road rehabilitation monies of $200,000, shade covers for parks, a mower for parks, collection and distribution lines for utility operations, and replace a 1997 pickup in the wastewater department. In addition, the lease contracts will be continued for computers, laptops and copiers citywide and lease payments for three police vehicles from FY 2005-06. Capital expenditures increased from FY 2006-2007 by $749,772 (71%) due to service requirements.

Note: capital projects funded through bond issues for streets, utility infrastructure and facilities are not included in these appropriated expenditures, but separately under the Capital Projects Funds (115, 116, 118, 120, 226, and 240). OTHER OPERATING COSTS Other Operating Costs includes expenditures for maintenance of vehicles, facilities and equipment, training, college tuition expenses, fuel, insurance for facilities/equipment, dues/subscriptions, postage, printing and utilities. Costs for FY 2007-2008 are $5,796,941 or 15% of total expenditures, an increase of $652,716 (13%) over prior year. This increase is attributed to rising number of employees using college tuition reimbursement, increases in street/facility maintenance costs, funding to the Mid-Way Regional Airport for operations, rising general insurance and fuel/utility costs. Fuel and utility costs continue to be very volatile expenditures, and thus have been conservatively budgeted. Departments have made reductions where possible but the price of oil and current economic conditions were major factors to these expenditures. Also for FY 2007-08, utility costs for the police & municipal courts center were budgeted for a full year, as it was completed midway through the prior fiscal year. TRANSFERS TO OTHER FUNDS Transfers occur when funds are sent to another fund for operations, debt payments or for services rendered. Costs for FY 2007-2008 are $4,143,202 (11%) of total expenditures and an increase of $336,676 (9%), from prior year. These transfers are for maintenance and operations in the senior citizen & conference center funds, debt service payments, reimbursement for employee expenses for engineering, from the utility fund to general fund. SPECIAL PROJECTS Special Projects are designated as such by City Council or various boards. Expenditures for FY 2007-2008 are $3,321,563 or 8% of total expenditures. This budget reflects an increase of $164,541 (5%), over prior year due to several projects. In the general fund, $344,854 will be appropriated to the Mid-Way Airport for a runway extension, an increase of $20,000 for the jointly operated A.H. Meadows Public Library, and $5,000 to CASA (Court Appointed Special Advocates). In the Utility Fund, $1,608,085 was designated for infrastructure projects authorized by council. The Corporation for Economic Development (4A) budgeted ‘incentives’ of $635,000 for prospective clients and Midlothian Community Development Corporation (4B) increased

** PAGE 52 **


‘special projects’ $125,000 with the purpose of awarding grants to projects that will promote economic development and better the quality of life within Midlothian. In addition, the regular budgeted items towards the R.E.A.C.H. Council for Drug and Substance Abuse, Ellis County Child Advocacy Center will be maintained.

* * * * *

REVENUE & EXPENDITURE HISTORY

$-$5,000,000

$10,000,000$15,000,000$20,000,000$25,000,000$30,000,000$35,000,000$40,000,000

102 203 304 405 506 607

YEARS

DOLL

ARS

Revenues Expenditures

* * * * *

ADOPTED EXPENDITURES BY FUND


ADOPTED2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

$CHANGE

%CHANGE

General 11,257,753$ 13,657,787.00$ 13,015,150$ 15,396,693$ 2,381,543$ 18.3%Utility Services 6,974,920$ 8,102,195.00$ 6,630,765$ 8,936,259$ 2,305,494$ 34.8%Senior Citizen 137,734$ 164,412.00$ 156,271$ 181,266$ 24,996$ 16.0%CEDM (4A) 988,890$ 1,334,487.00$ 463,538$ 1,095,117$ 631,578$ 136.3%MCDC (4B) 530,614$ 840,000.00$ 535,503$ 980,000$ 444,497$ 83.0%Conference Center 287,866$ 367,764.00$ 317,507$ 439,207$ 121,700$ 38.3%Debt Service 9,703,455$ 10,210,384.00$ 10,186,859$ 11,432,425$ 1,245,567$ 12.2%Non-Appropriated 662,398$ 853,060.00$ 793,641$ 813,036$ 19,395$ 2.4%

Total Expenditures 30,543,630$ 35,530,089$ 32,099,233$ 39,274,003$ 3,743,914$ 10.5%

EXPENDITURES BY FUND CHANGE FROMADOPTED 06-07

** PAGE 53 **


EXPENDITURES BY FUNDFY 2007-2008

Senior Citizen0.5%

CEDM (4A)2.8%

Conference Center1.1%

MCDC (4B)2.5%

Utility Services22.8%

Debt Service29.1%

Non-Appropriated2.1%

General39.2%

Expenditure discussions by funds will be discussed within each fund section that follows.

* * * * *

** PAGE 54 **

** PAGE 56 **

CITY OF MIDLOTHIAN TAX SUMMARIESANALYSIS BY ILLUSTRATION

Funds for: Tax Rate:% of Total Tax

Rate

Maintenance & Operations 0.255493$ 39%Debt Service 0.394507$ 61%Total Tax Rate 0.650000$ 100%

Year Tax Rate % Change1998 0.17452$ 0.00%1999 0.25360$ 45.31%2000 0.29604$ 16.74%2001 0.41347$ 39.67%2002 0.41113$ -0.57%2003 0.41182$ 0.17%2004 0.42404$ 2.97%

2005* 0.64038$ 51.02%2006 0.65795$ 2.74%2007 0.65000$ -1.21%

* The 2005-2006 Ad Valorem Tax rate was $0.640384. The Debt Tax rate increased by $0.2004 centsdue to the assumption of the Water District Debt by the City (The Water District was dissolved in October 2004). For individuals paying taxes to the City and Midlothian Water District in 2004, (theincrease was minimal at $0.006277). However, for Citizens who did not pay Water District Tax, there was an increase of $0.2004 cents per $100 of assessed value.

AD-VALOREM TAX RATES 2007-2008


$-

$0.50000

$1.00000

1998

1999

2000

2001

2002

2003

2004

2005

*

2006

2007

Years

Cen

ts p

er $

100

of

asse

ssed

val

ue

** PAGE 55 **


Fiscal Year beginning October

1st, M & O Debt ServiceTotal Tax

Rate1998 0.106060$ 0.068460$ 0.174520$ 1999 0.138900$ 0.114700$ 0.253600$ 2000 0.148960$ 0.147080$ 0.296040$ 2001 0.183960$ 0.229500$ 0.413460$ 2002 0.204770$ 0.206360$ 0.411130$ 2003 0.204774$ 0.207043$ 0.411817$ 2004 0.226171$ 0.197869$ 0.424040$ 2005 0.242082$ 0.398302$ 0.640384$ 2006 0.248057$ 0.409916$ 0.657973$ 2007 0.255493$ 0.394507$ 0.650000$

The 2007-2008 Ad Valorem Tax rate is $0.650000. The Debt Tax rate was decreased by $0.015409 cents dueto increased appraisal values as the result of new construction. The Maintenance and Operations tax rateincreased by $0.006873 for the addition of public safety personnel and equipment, street maintenance, and technology improvements.

$-$0.200000$0.400000$0.600000$0.800000

1998

1999

2000

2001

2002

2003

2004

2005

2006

2007

Fiscal Year

DISTRIBUTION OF TAX RATE

M & O Debt Service

** PAGE 57 **


2003 2004 2005 2006 2007City of Midlothian 0.41182$ 0.42404$ 0.64038$ 0.65795$ 0.65000$ Ellis County 0.36000$ 0.34999$ 0.34999$ 0.34950$ 0.36460$ Midlothian ISD 1.72000$ 1.76450$ 1.78750$ 1.69750$ 1.36750$ Midlothian Water Dist * 0.19416$ 0.19416$ -$ -$ -$

2.68597$ 2.73269$ 2.77787$ 2.70495$ 2.38210$ * The Midlothian Water District was dissolved in October 2004

FIVE YEAR HISTORY OF OVERLAPPING TAX RATES

Five Year Overlapping Tax Rate History

$2.00000

$2.50000

$3.00000

2003 2004 2005 2006 2007

2007 OVERLAPPING TAX RATE

City27%

County15%

MISD58%

** PAGE 58 **


CITY

AD- VALOREM TAX RATE

COUNTY TAX RATE

SCHOOL DISTRICT TAX RATE

TOTAL TAX RATE

Ennis 0.710000$ 0.364598$ 1.40000$ 2.47460$ Ferris 0.600000$ 0.364598$ 1.26970$ 2.23430$ Italy 0.771111$ 0.364598$ 1.11105$ 2.24676$ Maypearl 0.692170$ 0.364598$ 1.34000$ 2.39677$ Midlothian 0.650000$ 0.364598$ 1.36750$ 2.38210$ Milford 0.485502$ 0.364598$ 1.19000$ 2.04010$ Ovilla* 0.667997$ 0.364598$ 1.30000$ 2.33260$ Palmer 0.629200$ 0.364598$ 1.15000$ 2.14380$ Red Oak 0.635000$ 0.364598$ 1.30000$ 2.29960$ Waxahachie 0.635000$ 0.364598$ 1.36000$ 2.35960$ *School district lines are divided between Midlothian and Red Oak ISD's.

*School district lines are divided between Midlothian and Red Oak ISD's.

COMPARISON OF ELLIS COUNTYCOMBINED CITY TAX RATES

FOR FY 2007 - 2008

COMPARISON OF ELLIS COUNTY COMBINED TAX RATES

FOR FY 2007-2008

$-

$1.00000

$2.00000

$3.00000

Enni

s

Ferr

is

Italy

May

pear

l

Mid

loth

ian

Milf

ord

Ovi

lla*

Palm

er

Red

Oak

Wax

ahac

hie

** PAGE 59 **


CITYCOUNTY

TAX RATE

SCHOOL DISTRICT TAX RATE

TOTAL TAX RATE

M&O I&SCedar Hill 0.46949$ 0.1719100$ 0.567214$ 1.40000$ 2.60861$ Desoto 0.48592$ 0.2238100$ 0.567214$ 1.49000$ 2.76694$ Duncanville 0.55813$ 0.1378710$ 0.567214$ 1.41800$ 2.68121$ Glenn Heights 0.56747$ 0.1165700$ 0.567214$ 1.49000$ 2.74125$ Mansfield 0.41038$ 0.2796250$ 0.636277$ 1.45000$ 2.77628$ Ennis 0.41303$ 0.2969700$ 0.364598$ 1.40000$ 2.47460$ Midlothian 0.255493$ 0.394507$ 0.364598$ 1.36750$ 2.38210$ Ovilla* 0.47079$ 0.1972110$ 0.364598$ 1.30000$ 2.33260$ Red Oak 0.55850$ 0.0765000$ 0.364598$ 1.30000$ 2.29960$ Venus 0.79490$ -$ 0.409752$ 1.18000$ 2.38465$ Waxahachie 0.30200$ 0.2500000$ 0.364598$ 0.13600$ 1.05260$ *School district lines are divided between Midlothian and Red Oak ISD's.

*School district lines are divided between Midlothian and Red Oak ISD's.

COMPARISON OF NEIGHBORING CITIESCOMBINED TAX RATES

FY 2007 - 2008

CITY AD VALOREM TAX RATE

COMPARISON OF NEIGHBORING CITIES COMBINED TAX RATE FOR FY 2007-2008

$-

$0.50000

$1.00000

$1.50000

$2.00000

$2.50000

$3.00000

Ced

ar H

ill

Des

oto

Dun

canv

ille

Enni

s

Man

sfie

ld

Mid

loth

ian

Ovi

lla*

Red

Oak

Ven

us

Wax

ahac

hie

** PAGE 60 **


PROPERTY VALUATIONS & TAX COLLECTIONS(last 10 years)

Fiscal YearNet Taxable

Value

Tax Levy per $100 of

ValueTax Levy Collected

% of Current

Levy1998-99 621,309,308$ 0.17452$ 1,060,791$ 97.83%1999-00 647,993,346$ 0.25360$ 1,645,038$ 100.11%2000-01 833,880,177$ 0.29604$ 2,497,733$ 101.18%2001-02 1,140,851,011$ 0.41347$ 4,624,719$ 98.04%2002-03 1,273,957,908$ 0.41113$ 5,269,238$ 100.60%2003-04 1,324,611,115$ 0.41182$ 5,508,126$ 100.97%2004-05 1,439,958,487$ 0.42404$ 6,115,267$ 100.15%2005-06 1,552,532,463$ 0.64038$ 9,836,202$ 98.93%2006-07 1,696,378,089$ 0.65795$ 11,293,594$ 101.18%2007-08* 1,921,291,866$ 0.65000$ 12,402,006$ 99.31%

All Assessed Values include TIRZ Values* Adopted Revenues

PROPERTY TAX COLLECTIONS & LEVIES

$-

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

1998

-99

1999

-00

2000

-01

2001

-02

2002

-03

2003

-04

2004

-05

2005

-06

2006

-07

2007

-08*

YEARS

Collections

0.00

0.30

0.60

0.90

Tax Rate

Collections Tax Rate

** PAGE 61 **


Type of Property 2007 % 2006 % 2005 % 2004 % 2003 %Real Residential, Single Family 612,407,996$ 24.13% 520,739,658$ 22.49% 446,748,020$ 20.49% 379,881,370$ 19.32% 337,745,760$ 17.68%Real Residential, Multi- Family 28,258,780$ 1.11% 25,374,010$ 1.10% 24,217,100$ 1.11% 22,549,210$ 1.15% 22,550,760$ 1.18%Real, Vacant Lots/Tracts 42,681,240$ 1.68% 48,571,480$ 2.10% 35,389,660$ 1.62% 33,212,060$ 1.69% 19,144,490$ 1.00%Real Acreage (Land only) 144,547,842$ 5.69% 128,679,570$ 5.56% 121,656,780$ 5.58% 96,766,560$ 4.92% 90,139,390$ 4.72%Real, Farm and Ranch Imp. 13,619,100$ 0.54% 12,936,220$ 0.56% 12,701,650$ 0.58% 6,368,220$ 0.32% 6,437,890$ 0.34%Real, Commercial 98,474,195$ 3.88% 70,242,692$ 3.03% 60,170,146$ 2.76% 50,706,440$ 2.58% 47,861,710$ 2.51%Real Industrial 907,330,390$ 35.75% 898,221,870$ 38.79% 862,466,360$ 39.56% 860,153,860$ 43.75% 876,426,610$ 45.89%Real & Tangible, Personal Utilities 25,745,660$ 1.01% 22,515,720$ 0.97% 17,223,000$ 0.79% 17,452,470$ 0.89% 17,712,680$ 0.93%Tangible Pers, Commercial 51,220,650$ 2.02% 44,575,550$ 1.92% 30,157,290$ 1.38% 33,003,490$ 1.68% 29,145,860$ 1.53%Tangible Pers,Industrial 483,843,060$ 19.06% 454,258,480$ 19.62% 489,958,330$ 22.47% 397,542,110$ 20.22% 397,335,570$ 20.80%Tangible Person, Mobile Home 2,514,250$ 0.10% 2,787,080$ 0.12% 2,729,710$ 0.13% 2,208,260$ 0.11% 1,663,330$ 0.09%Real Property, Inventory 24,750,390$ 0.98% 15,076,810$ 0.65% 19,324,460$ 0.89% 13,335,220$ 0.68% 14,993,300$ 0.78%Motor Vehicle/ Heavy Equip Inv 194,380$ 0.01% 179,370$ 0.01% 105,430$ 0.00% 117,040$ 0.01% -$ 0.00%Constitutional Exempt 102,602,057$ 4.04% 71,548,840$ 3.09% 57,214,020$ 2.62% 52,868,400$ 2.69% 48,859,060$ 2.56%Total Appraised Value 2,538,189,990$ 100.00% 2,315,707,350$ 100.00% 2,180,061,956$ 100.00% 1,966,164,710$ 100.00% 1,910,016,410$ 100.00%Less Exemptions:Local, Optional Over 65 or 36,570,213$ 32,954,891$ 28,973,142$ 25,453,743$ 23,712,860$ Disabled Homestead n/a n/a n/a n/a n/aDisabled Veterans 768,220$ 666,990$ 557,500$ 445,130$ 410,940$ Loss due to Special Value 111,432,739$ 97,795,050$ 102,141,159$ 77,906,451$ 74,978,090$ Tax Abatements 129,382,271$ 183,874,502$ 179,551,504$ 150,599,999$ 203,992,113$ Freeport 59,854,781$ 57,686,869$ 95,715,274$ 58,978,911$ 68,023,486$ Constitutional Exempt 102,649,159$ 71,543,590$ 57,214,020$ 52,868,400$ 48,859,060$ Pollution Control 174,028,377$ 172,976,940$ 161,397,538$ 157,012,747$ 160,425,046$ Minimum Value 4,860$ 5,250$ 2,210$ 3,820$ 3,310$ Other Jurisdiction Exemption 350,000$ 417,320$ 207,720$ 137,720$ 23,160$ 10% Capped Value Loss 1,857,504$ 1,407,859$ 1,769,426$ 2,799,302$ 4,977,230$ Total Exemptions 616,898,124$ 619,329,261$ 627,529,493$ 526,206,223$ 585,405,295$ Net Taxable Assessed Valuation 1,921,291,866$ 1,696,378,089$ 1,552,532,463$ 1,439,958,487$ 1,324,611,115$

CLASSIFICATION OF ASSESSED VALUATIONCITY OF MIDLOTHIAN

** PAGE 62 **


YEAR

NET TAXABLE ASSESSED

VALUE

CHANGE FROM PRIOR

YEAR % CHANGE1998 621,309,308$ 73,249,672$ 13.37%1999 647,993,346$ 26,684,038$ 4.29%2000* 833,880,177$ 185,886,831$ 28.69%2001** 1,140,851,011$ 306,970,834$ 36.81%2002*** 1,273,957,908$ 133,106,897$ 11.67%2003**** 1,324,611,115$ 50,653,207$ 3.98%2004***** 1,439,958,487$ 115,347,372$ 8.71%2005 ****** 1,552,532,463$ 112,573,976$ 7.82%2006******* 1,696,378,089$ 143,845,626$ 9.27%2007******** 1,921,291,866$ 224,913,777$ 13.26%

YEAR

NET TAXABLE ASSESSED

VALUE TAX RATE TAX LEVY BUDGETED TOTAL ACTUAL1998 621,309,308$ 0.17452$ 1,084,309$ 98% 1,062,623$ 1,060,791$ 1999 647,993,346$ 0.25360$ 1,643,311$ 99% 1,626,878$ 1,645,038$ 2000* 833,880,177$ 0.29604$ 2,468,619$ 99% 2,443,933$ 2,497,733$ 2001** 1,140,851,011$ 0.41347$ 4,717,077$ 99% 4,669,906$ 4,624,719$ 2002*** 1,273,957,908$ 0.41113$ 5,237,623$ 99% 5,185,247$ 5,269,238$ 2003**** 1,324,611,115$ 0.41182$ 5,455,013$ 99% 5,400,463$ 5,508,126$ 2004***** 1,439,958,487$ 0.42404$ 6,106,000$ 99% 6,044,940$ 6,115,267$ 2005 ****** 1,552,532,463$ 0.64038$ 9,942,107$ 99% 9,842,686$ 9,836,202$ 2006******* 1,696,378,089$ 0.65795$ 11,161,371$ 99% 11,049,757$ 11,293,594$ 2007******** 1,921,291,866$ 0.65000$ 12,488,397$ 99% 12,402,006$ n/a

* This includes $129,440,683 in TIRZ value (Tax Increment Reinvestment Zone)** This includes $315,564,030 in TIRZ value Tax Increment Reinvestment Zone)

*** This includes $350,349,795 in TIRZ value (Tax Increment Reinvestment Zone)**** This includes $321,651,195 in TIRZ value (Tax Increment Reinvestment Zone)

***** This includes $358,313,694 in TIRZ value (Tax Increment Reinvestment Zone)****** This includes $319,057,139 in TIRZ value (Tax Increment Reinvestment Zone)

******* This includes $341,677,666 in TIRZ value (Tax Increment Reinvestment Zone)********This includes $407,482,568 in TIRZ value (Tax Increment Reinvestment Zone)

% of CollectionsANALYSIS OF ASSESSESED VALUATION & COLLECTIONS

ANALYSIS OF ASSESSED VALUATION

CITY OF MIDLOTHIAN 2007 TAXABLE VALUE

CITY79%

TIRZ21%

** PAGE 63 **


ACTUAL 2003

ACTUAL 2004

ACTUAL 2005

ACTUAL 2006

CERTIFIED 2007

Total Appraised Value (Market) 1,910,016,410$ 1,966,164,710$ 2,180,061,956$ 2,315,707,350$ 2,538,189,990$ *** Percentage Change 2% 3% 11% 6% 10%Less Exemptions 585,405,295$ 526,206,223$ 627,529,493$ 619,329,261$ 616,898,124$ Net Taxable Value 1,324,611,115$ 1,439,958,487$ 1,552,532,463$ 1,696,378,089$ 1,921,291,866$ *** Percentage Change 4.0% 8.7% 7.8% 9.3% 13.3%

Tax Rate per $100 of Valuation 0.41182$ 0.424040$ 0.640384$ 0.657953$ 0.650000$ Gross Tax Levy 5,454,974$ 6,106,000$ 9,942,169$ 11,161,371$ 12,488,397$

Collection 5,508,126$ 6,115,267$ 9,836,202$ 11,293,594$ 12,402,006$ (100% for Debt Service) estimatedCurrent Tax Collections 101% 100% 99% 101% 99%

% Chg in Taxes Collected 5% 11% 61% 15% 10%from Prior Years

TAX RATE DISTRIBUTION:General Fund 0.2047740$ 0.2261710$ 0.2420820$ 0.2480370$ 0.2554930$ Debt Service Funds 0.2070430$ 0.1978690$ 0.3983020$ 0.4099160$ 0.3945070$ TOTAL 0.4118170$ 0.4240400$ 0.6403840$ 0.6579530$ 0.6500000$

%DISTRIBUTION CHANGES IN TAX RATE:General Fund 0% 10.45% 7.03% 2.46% 3.01%Debt Service Funds * 0% -4.43% 101.30% 2.92% -3.76%TOTAL 0% 2.97% 51.02% 2.74% -1.21%

DOLLAR DISTRIBUTION FOR FUNDS COLLECTED:General Fund 2,697,509$ 3,210,187$ 3,719,838$ 4,280,706$ 4,859,679$ Debt Service Funds* 2,728,383$ 2,809,674$ 6,116,364$ 7,012,888$ 7,542,328$ TOTAL 5,425,892$ 6,019,861$ 9,836,202$ 11,293,594$ 12,402,006$

* NOTE: Effective October 1, 2004, the Midlothian Water District was dissolved and the City of Midlothian assumed responsibility for the debt of the Water District. Therefore, these obligations were incorporated into the Debt ServiceFunds, increasing the debt service tax rate by 101%.

AD VALOREM TAX ANALYSIS

** PAGE 64 **


TAXPAYERTYPE OF

PROPERTY

2007 ASSESSED TAXABLE

VALUE

% OF ASSESSED

VALUEMidlothian Energy Limited Utility 305,941,660$ 16%Chaparral Steel Co Steel Mfg 193,126,077$ 10%Holcim (US) INC Cement Plant 181,897,609$ 9%TXI Operations LP Cement Plant 175,660,928$ 9%Giraffe Properties LLC (Toys-R-Us) Toy Distribution 53,600,767$ 3%North Texas Cement Co Cement Plant 39,119,021$ 2%Target Corporation Retail Distribution 36,104,148$ 2%Walmart Real Estate Retail 21,756,750$ 1%KEHE Foods Texas LP (KFDT LP) Utility 13,254,700$ 0.69%TXU Electric Delivery Company Utility 12,615,060$ 0.66%Total Of Top Ten Taxpayers 1,033,076,720$ 54%Other Property Owners 888,215,146$ 46%

1,921,291,866$ 100%

TAXPAYERTYPE OF

PROPERTY

2007 ASSESSED TAXABLE

VALUE

% OF ASSESSED

VALUEChaparral Steel Co Steel Mfg 193,126,077$ 10%Holcim (US) INC Cement Plant 181,897,609$ 9%TXI Operations LP Cement Plant 94,147,039$ 5%North Texas Cement Co Cement Plant 39,083,861$ 2%Midlothian Energy Limited Utility 36,726,428$ 2%Target Corporation Retail Distribution 30,702,708$ 2%Giraffe Properties LLC (Toys-R-Us) Toy Distribution 23,102,620$ 1%Walmart Real Estate Retail 21,756,750$ 1%TXU Electric Delivery Co Utility 12,615,060$ 0.66%Texas Properties Trust Real Estate 6,968,890$ 0.36%Total Of Top Ten Taxpayers 640,127,042$ 42%Other Property Owners 873,682,256$ 58%

1,513,809,298$ 100%CERTIFIED TAXABLE VALUEOUTSIDE OF THE TIRZ

TOP TEN PRINCIPAL TAX PAYERS

FY 2007-2008CITY VALUE LESS TIRZ TAXABLE REAL PROPERTY

CERTIFIED TAXABLE VALUE

CITY OF MIDLOTHIANTOP TEN PRINCIPAL TAX PAYERS

FY 2007-2008TOTAL ASSESSED VALUE

** PAGE 65 **


FISCAL YEAR POPULATION

CITY TAXABLE ASSESSED VALUE

TAXABLE ASSESSED

VALUE PER CAPITA

% CHANGE IN ASSESSED

VALUE PER CAPITA

1998-99 6,960 621,309,308$ 89,269$ 8.64%1999-00 7,250 647,993,346$ 89,378$ 0.12%2000-01 7,650 704,439,494$ 92,084$ 3.03%2001-02 8,100 825,286,981$ 101,887$ 10.65%2002-03 8,550 923,608,113$ 108,024$ 6.02%2003-04 10,650 1,002,959,920$ 94,175$ -12.82%2004-05 12,125 1,081,644,793$ 89,208$ -5.27%2005-06 12,600 1,233,475,324$ 97,895$ 9.74%2006-07 13,300 1,354,700,423$ 101,857$ 4.05%2007-08 14,400 1,513,809,298$ 105,126$ 3.21%

Taxable Value per Capita measures the total growth in taxable value compared to the growth in the population of the City.This does not include Assessed Value from the Tax Increment Reinvestment Zone.

ASSESSED VALUE PER CAPITA(last 10 years, excluding TIRZ)

TAXABLE VALUE PER CAPITA

$-$200,000,000$400,000,000$600,000,000$800,000,000

$1,000,000,000$1,200,000,000$1,400,000,000$1,600,000,000

1998

-99

1999

-00

2000

-01

2001

-02

2002

-03

2003

-04

2004

-05

2005

-06

2006

-07

2007

-08

Years

Total Value

$-

$20,000

$40,000

$60,000

$80,000

$100,000

$120,000

Value per Capita

Total Value Value per Capita

** PAGE 66 **


FISCAL YEAR POPULATIONSALES TAX

COLLECTED *SALES TAX PER

CAPITA 1999 6,960 1,871,084$ 269$

2000** 7,250 3,149,588$ 434$ 2001** 7,650 2,485,211$ 325$ 2002 8,100 1,695,983$ 209$ 2003 8,550 2,018,575$ 236$ 2004 10,650 2,357,827$ 221$ 2005 12,125 2,525,399$ 208$ 2006 12,600 2,763,639$ 219$ 2007 13,300 3,329,908$ 250$

2008*** 14,400 3,439,696$ 239$

Sales Tax Collections have risen and declined over the last ten years. The spike of sales tax collectionswas credited to one time large industrial construction projects. The City is continuing to pursue quality commercial and retail development in order to expand the sales tax base. In January, 2007, a large retail center opened, along with some smaller retail entities. Sales tax represents 11.17% of the totalGeneral Fund revenues used towards maintenance & operational expenses.

* Sales tax collections for General Fund, 4A & 4B** Large increase in sales tax revenue attributed to construction of American National Power Plant*** Adopted revenues , not actual

SALES TAX COLLECTIONS PER CAPITA(last 10 years)

SALES TAX COLLECTIONS PER CAPITA(10 Years)

$-$1,000,000$2,000,000$3,000,000$4,000,000

1999

2000

**

2001

**

2002

2003

2004

2005

2006

2007

2008

***

Years

Sales Tax

0100200300400500 Sales Tax

Per Capita

Sales Tax Sales Tax per Capita

** PAGE 67 **


FISCAL YEAR

SALES TAX COLLECTED

AD VALOREM LEVY M&O

PERMITS COLLECTED

TOTAL OF REVENUES

% of TOTAL REVENUE

1998-99 857,993$ 648,113$ 2,009,399$ 3,515,505$ 52%1999-00 1,641,364$ 895,216$ 984,289$ 3,520,869$ 45%2000-01 1,227,999$ 1,246,746$ 417,621$ 2,892,366$ 36%2001-02 841,431$ 2,045,050$ 692,789$ 3,579,270$ 41%2002-03 868,023$ 2,585,795$ 499,572$ 3,953,390$ 48%2003-04 1,207,863$ 2,739,651$ 693,207$ 4,640,721$ 47%2004-05 1,257,122$ 3,210,187$ 881,747$ 5,349,055$ 49%2005-06 1,477,006$ 3,719,838$ 887,453$ 6,084,297$ 46%2006-07 1,664,954$ 4,187,193$ 737,964$ 6,590,111$ 44%2007-08* 1,719,848$ 4,859,679$ 664,087$ 7,243,614$ 47%

* Adopted revenues , not actual

GENERAL FUNDAD VALOREM, SALES TAX, PERMIT COLLECTIONS

AD VALOREM , SALES TAX, PERMIT COLLECTIONS

(10 Years)

$-$1,000,000$2,000,000$3,000,000$4,000,000$5,000,000$6,000,000$7,000,000$8,000,000

1998

-99

1999

-00

2000

-01

2001

-02

2002

-03

2003

-04

2004

-05

2005

-06

2006

-07

2007

-08*

Years

Tot

al

Rev

enue

s

Sales Tax Ad Valorem Permits

** PAGE 68 **


CITY 2004 2005 2006 2007Cedar Hill 8,772,326$ 10,201,228$ 11,422,097$ 11,626,259$ De Soto 5,921,157$ 6,001,375$ 6,252,563$ 6,783,732$ Duncanville 6,467,554$ 6,489,833$ 7,327,866$ 7,270,544$ Mansfield 10,367,470$ 11,995,284$ 11,030,628$ 12,473,842$ Midlothian 2,357,827$ 2,525,399$ 2,988,203$ 3,347,089$ Waxahachie 7,308,648$ 7,861,322$ 9,310,155$ 9,787,856$ Ennis 3,299,692$ 3,618,542$ 3,759,530$ 3,972,963$ Red Oak 1,325,534$ 1,393,719$ 1,649,912$ 1,637,607$

Note: Midlothian Sales Tax figures include Economic Development Sales Tax collections (4A & 4B) Note: All Sales Tax figures are by calender year.

NEIGHBORING CITIES SALES TAX COLLECTIONS

$0$2,000,000$4,000,000$6,000,000$8,000,000

$10,000,000$12,000,000$14,000,000

Ced

ar H

ill

De

Soto

Dun

canv

ille

Man

sfie

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Mid

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ian

Wax

ahac

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Enni

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Red

Oak

NEIGHBORING CITIES SALES TAX COLLECTIONS

2004 2005 2006 2007

** PAGE 69 **


Franchise TypeACTUAL2004-2005

ACTUAL2005-2006

ACTUAL2006-2007

ADOPTED2007-2008

2007-2008% of Total

Electric 2,615,718$ 2,767,056$ 4,089,961$ 2,866,172$ 89%Gas 61,781$ 70,764$ 79,281$ 70,000$ 2%Cable 11,142$ 10,547$ 9,504$ 10,500$ 0.33%Garbage 126,799$ 226,032$ 220,932$ 204,604$ 6%Telephone 54,300$ 58,756$ 60,999$ 58,400$ 2%Total 2,869,740$ 3,133,155$ 4,460,677$ 3,209,676$ 100.00%

GF Total Revenues 10,887,374$ 13,242,253$ 13,657,788$ 15,396,693$ % of GF Total 26% 24% 33% 21%

FRANCHISE REVENUE HISTORY

FRANCHISE REVENUE HISTORY

$-

$1,000,000

$2,000,000

$3,000,000

$4,000,000

Electric Gas Cable Garbage Telephone

REVENUE TYPE

DO

LLA

RS

FY '04-05 FY '05-06 FY '06-07 FY '07-08

** PAGE 70 **


ELECTRIC FRANCHISE TAX HISTORY

Fiscal Year GF RevenueElectric

Franchise Tax % of Total Revenue

1998-99 5,549,632$ 2,051,932$ 37%1999-00 7,868,139$ 2,059,696$ 26%2000-01 6,990,022$ 2,452,228$ 35%2001-02 8,796,266$ 3,391,749$ 39%2002-03 8,206,913$ 2,326,165$ 28%2003-04 9,930,967$ 2,403,427$ 24%2004-05 10,887,374$ 2,615,718$ 24%2005-06 13,242,253$ 2,767,056$ 21%2006-07 13,657,788$ 4,089,961$ 30%

2007-08 * 15,396,693$ 2,866,172$ 19%

* Adopted revenues , not actual

Electric franchise taxes were the highest revenue source for many years for the General Fund. Beginning in 1998,City Council & Staff worked very hard developing new revenues for maintenance & operational expenses. In 1999, Electrical de-regulation was enacted by the Texas legislature. The result was a shift from Electric Franchise being the largest source of revenue to it being the second largest source of revenues for General Fund operations. Ad Valorem tax revenue is the largest source of revenue for FY 2007-2008 at 32%.

(last 10 years)

ELECTRIC FRANCHISE TAXES COMPARED TO GENERAL FUND REVENUES

$-$2,000,000$4,000,000$6,000,000$8,000,000

$10,000,000$12,000,000$14,000,000$16,000,000

1998

-99

1999

-00

2000

-01

2001

-02

2002

-03

2003

-04

2004

-05

2005

-06

2006

-07

2007

-08

*

GENERAL FUND REVENUES ELECTRIC FRANCHISE

** PAGE 71 **

** PAGE 72 **

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FM 6

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9th

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Skinner Rd

Montgomery Rd

Honeysuckle Rd

Tower Rd

Mt Zion Rd

Kimbel Rd

Qua

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Auger Rd

Railport Pky

West Highland Rd

Joe

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Tre

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Ove

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Dr

Shady Grove Rd

Walter Stephenson RdGeorge Hopper Rd

9th

St

Shiloh Rd

KeHe Foods

Navarro College

Target

Toys R Us

Baylor Medical

First Baptist Church

MISD Stadium

TE BaxterElementary

Wal-Mart

Methodist Medical

HWY 287 Plaza

High SchoolFrank Seale Middle School

JR Irvin Elementary

JA Vitovsky Elementary

Walnut Grove Middle School

LongbranchElementary

Mountain Peak Elementary

Wal-Greens

Midlothian Crossing

Potter’s Crossing

Providence Business Park

Ennis Business FormsCompany HQ

TXI Cement

Auto Park

Reheis Inc.

Chaparral Steel

Holcim Cement

Ashgrove Cement

International Power

Silken Crossing II

City of MidlothianActive Developments Guide

F

LegendNon-Residential ProjectsUse# Athletics

r Education

- House of Worship

D Distribution

$ Manufacturing

�v Medical

" Office

) Retail

r Schools

Loop 9

Railroads

Major Streets

Streams

Mid-Way Regional Airport

Final Plats

Preliminary Plats

Pending Developments

Railport Business Park

City Limits

ETJ

Spring Creek

ShadyValley

Somercrest

MISD Elementary School #6

Opening: Fall 2008

Stone Creek Apts

GreenAcres

Midtowne

Cotton CreekRanch

Midlothian Meadows

Sierra Vista

Hunter’s Glen

HiddenMeadows

RAILPORT Cement Quarry

Cement Quarry

Cement Quarry

Lake Ridge

Mid-WayRegional

Airport

Crystal ForestPH 7

Honeysuckle Estates

Mountain View

The Rosebud

Country South

SweetwaterCreek

LawsonFarms

BrandiRidge

Overlook Estates

MillbrookEstates

Witherspoon Town Center

TwinCreeks

Founder’sGlen

Texana Ranch

HorizonEstates

Mockingbird Estates

WindemereEstates Kensington

Estates

RoseEstates

Ashford PrairieEstates

Shiloh Grove

Shiloh Forest

StonewoodRanch

Old FarmhouseEstates

Hidden Acres

WestsidePreserve

0 0.5 10.25 Miles

MISDHigh School#2

Opening: Undetermined

Meadows atLongbranch

Loop 9Possible Alignment

P a d e r aL a k e

M a s s e y L a k e

H i d d e n H a v e nL a k e

N o r t h P r o n g C r e e k

W a x a h a c h i e C r e e k

S o u t h P r o n gC r e e k

Coventry Crossing

G i f f o r d H i l lL a k e

564 Development

Redden Farms

Subdivision Lots Built Available CompleteTotals

Ashford Prairie 14 7 7 50.0%Brandi Ridge 135 106 29 78.5%Country South 63 50 13 79.4%Cotton Creek 116 3 113 2.6%Crystal Forest 47 40 7 85.1%Fox Run 74 56 18 75.7%Green Acres 66 58 4 87.9%Hidden Meadows 22 1 21 4.5%Honeysuckle Estates 55 40 15 72.7%Hunters Glen 157 155 2 98.7%Kensington II 130 25 105 19.2%Lawson Farms 183 41 142 22.4%Longbranch 243 241 2 99.2%Meadows at Longbranch 180 147 33 81.7%Millbrook 127 106 21 83.5%Midlothian Meadows 33 25 8 75.8%Mockingbird 230 210 20 91.3%Mountain View 14 6 8 42.9%Old Farmhouse 45 24 21 53.3%Overlook Estates 370 322 48 87.0%Park Place East 31 15 16 48.4%Rose Estates 22 11 11 50.0%Rosebud 344 216 128 62.8%Second Street Quarters 7 3 4 42.9%Sierra Vista 25 25 0 100.0%Spring Creek Estates 91 35 56 38.5%Sweetwater Creek 19 4 15 21.1%Twin Creeks 130 120 10 92.3%Villa at the Meadows 39 39 0 100.0%Totals 3012 2131 877 70.8%

Last Updated: 1/8/2008

Active Subdivision Report

While every effort has been made to ensurethe accuracy of the information presented on this map, the City of Midlothian assumes no

responsibility for any errors or omissions.

Map Last Updated: 1/8/08

EastridgePlaza

Presidential Plaza Project Use Square Footage Status

Witherspoon Town Center Office/Retail 72,000 ApprovedProvidence Business Park Comm/Office 519,676 Approved

Potter’s Crossing Retail/Office 35,150 ApprovedEastridge Plaza Retail/Office 84,578 Approved

Midlothian Crossing Retail 32,850 Under ConstructionMISD Elementary #6 Education 95,972 Under Construction

Presidential Plaza Retail 19,000 Under ConstructionKeHe Foods Distribution 180,000 Awaiting Occupancy

Silken Crossing II Retail/Office 15,600 CompletedMISD Stadium Athletics 27,000 Completed

Navarro College Education 25,000 CompletedWal-Greens Retail 14,820 Completed

Wal-Mart Retail 203,819 Completed

Non-Residential Projects (min. 10,000 sq.ft.)

** PAGE 73 **

CITY OF MIDLOTHIAN SUMMARYGENERAL FUND

ACTUAL2002-2003

ACTUAL2003-2004

ACTUAL2004-2005

ACTUAL2005-2006

ACTUAL2006-2007

ADOPTED2007-2008

% Chg FromActual06-07

BEGINNING FUND BALANCE 5,656,513$ 5,085,727$ 6,266,500$ $ 6,945,073 $ 9,019,466 $ 11,010,325 22%

REVENUES:5100 Taxes 6,050,113$ 7,600,392$ 7,391,725$ 8,404,858$ 10,445,904$ 9,977,192$ -4%5200 Licenses & Permits 499,572$ 693,207$ 881,747$ 887,453$ 737,964$ 664,087$ -10%5300 Intergovernmental 353,998$ 445,515$ 408,447$ 576,501$ 596,077$ 714,106$ 20%5400 Charges for Service 289,190$ 239,319$ 764,023$ 915,920$ 915,784$ 853,200$ -7%5500 Fines & Forfeitures 292,304$ 328,530$ 309,812$ 514,240$ 570,391$ 560,200$ -2%5600 Other Revenues 664,891$ 614,128$ 1,009,703$ 1,681,235$ 1,288,606$ 1,300,649$ 1%

Total Revenues 8,150,069$ 9,921,090$ 10,765,457$ 12,980,207$ 14,554,725$ 14,069,435$ -3%

5700 TRANSFERS IN:Transfers from Other Funds 56,843$ 9,877$ 121,917$ 351,938$ 451,284$ 460,813$ 2%

56,843$ 9,877$ 121,917$ 351,938$ 451,284$ 460,813$ 2%

8,206,912$ 9,930,967$ 10,887,374$ 13,332,145$ 15,006,009$ 14,530,248$ -3%

TOTAL FUNDS AVAILABLE 13,863,426$ 15,016,694$ 17,153,874$ 20,277,218$ 24,025,475$ 25,540,573$ 6%

DESCRIPTIONS

ACTUAL2002-2003

ACTUAL2003-2004

ACTUAL2004-2005

ACTUAL 2005-2006

ACTUAL2006-2007

ADOPTED2007-2008


EXPENDITURES:6100 Personnel 4,446,657$ 5,183,126$ 5,695,755$ 6,629,966$ 7,618,899$ 8,607,591$ 13%6200 Contractual Services 406,410$ 525,849$ 827,429$ 833,268$ 1,248,780$ 1,152,232$ -8%6300 Supplies 138,751$ 172,742$ 211,527$ 227,930$ 258,134$ 265,074$ 3%6500 Debt Payment/ Lease Purchase 127,965$ 95,157$ 161,441$ 262,146$ 123,093$ 169,090$ 37%6600 Capital Outlay 950,254$ 636,098$ 835,087$ 819,702$ 500,558$ 1,014,905$ 103%6700 Other Operating Cost 1,597,444$ 1,675,949$ 2,104,519$ 2,201,734$ 2,287,137$ 3,067,582$ 34%6800 Transfers to Other Funds 1,011,268$ 292,879$ 269,408$ 211,453$ 352,725$ 539,664$ 53%6900 Special Projects 98,951$ 168,394$ 103,635$ 71,555$ 625,825$ 580,554$ -7%

Total Expenditures 8,777,699$ 8,750,194$ 10,208,801$ 11,257,753$ 13,015,150$ 15,396,693$ 18%

8,777,699$ 8,750,194$ 10,208,801$ 11,257,753$ 13,015,150$ 15,396,693$ 18%

Revenues Over or ( Under) Budget (570,786)$ 1,180,773$ 678,573$ 2,074,392$ 1,990,859$ (866,445)$ -144%

Reserved Fund Balance 2,341,519$ 2,578,035$ 2,720,822$ 3,169,216$ 3,829,267$ 3,829,267$ 0%

Special Reserve 16,757$ 451,290$ 554,912$ 471,263$ -$ -$ 0%

Unreserved Fund Balance 2,727,451$ 3,237,175$ 3,669,340$ 5,378,987$ 7,181,059$ 6,314,613$ -12%

5,085,727$ 6,266,500$ 6,945,073$ 9,019,466$ 11,010,325$ 10,143,880$ -8%

FY 2007-2008SUMMARY OF REVENUES & EXPENDITURES

TOTAL EXPENDITURES

TOTAL FUND BALANCE

DESCRIPTIONS

Total Transfers In

TOTAL CURRENT REVENUES

** PAGE 74 **

CITY OF MIDLOTHIAN REVENUE SUMMARYGENERAL FUND

ACTUAL2005-2006

ADOPTED2006-2007

ACTUAL2006-2007

ADOPTED2007-2008


5100 TAXES 8,404,858$ 9,046,869$ 10,445,904$ 9,977,192$ -4%

5200 LICENSES & PERMITS 887,453$ 621,825$ 737,964$ 664,087$ -10%

5300 INTERGOVERNMENTAL 576,501$ 592,777$ 596,077$ 714,106$ 20%

5400 CHARGES FOR SERVICE 915,920$ 735,621$ 915,784$ 853,200$ -7%

5500 FINES & FORFEITS 514,240$ 417,000$ 570,391$ 560,200$ -2%

5600 OTHER REVENUES 1,681,235$ 987,558$ 1,288,606$ 1,300,649$ 1%

5700 TRANSFERS IN 351,938$ 451,284$ 451,284$ 460,813$ 2%

13,332,145$ 12,852,934$ 15,006,009$ 14,530,248$ -3%

-$ 429,201$ -$ -$ 0%-$ 375,653$ -$ 866,445$ 0%

SUBTOTAL -$ 804,854$ -$ 866,445$ 0%

13,332,145$ 13,657,789$ 15,006,009$ 15,396,693$ 3%TOTAL

REVENUE BYCLASSIFICATION

SUBTOTAL

Use of Reserve FundsUse of Unreserved Fund Balance

GENERAL FUND REVENUES FY 2007-2008

Ad Valorem Taxes33.4%

Sales Taxes11.8%

Franchise Taxes22.1%

Other Taxes1.3%

Licenses4.6%

Intergovernmental4.9%

Services5.9%

Fines & Forfeitures3.9%

Other9.0%

Transfers In3.2%

** PAGE 75 **

CITY OF MIDLOTHIAN REVENUE DETAILGENERAL FUND

ACTUAL2005-2006

ADOPTED2006-2007

ACTUAL2006-2007

ADOPTED2007-2008


Certified Assessed Value $ 1,552,532,463 $ 1,696,378,089 $ 1,696,378,089 $ 1,921,291,866 M& O Tax Rate 0.242082 0.248037 0.248037 0.255493

5100 TAXES5111 Ad Valorem 3,719,838$ 4,174,044$ 4,182,725$ 4,859,679$ 16%5112 Delinquent 45,911$ 35,000$ 95,827$ 38,500$ -60%5115 Penalty & Interest 25,407$ 25,000$ 39,044$ 26,250$ -33%5132 Sales 1,477,006$ 1,622,498$ 1,664,965$ 1,719,848$ 3%5135 Mixed Beverage 3,272$ 3,000$ 2,662$ 3,240$ 22%5141 Electric Franchise Settlement 17,001$ 17,001$ 17,001$ 17,001$ 0%5142 Electrical Franchise 2,729,982$ 2,700,561$ 4,052,889$ 2,849,171$ -30%5143 Gas Franchise 70,764$ 65,000$ 79,281$ 70,000$ -12%5144 Electric Benefit Public Use 20,073$ 20,073$ 20,073$ -$ -100%5145 Cable Franchise 10,547$ 10,500$ 9,505$ 10,500$ 10%5146 Garbage Franchise 226,302$ 199,614$ 220,933$ 204,604$ -7%5147 Telephone Franchise 58,756$ 54,579$ 61,000$ 58,400$ -4%5150 Regulatory Fees -$ 120,000$ -$ 120,000$ 0%

Subtotal 8,404,858$ 9,046,869$ 10,445,904$ 9,977,192$ -4%

5200 LICENSES & PERMITS5211 Alarm Permit 3,220$ 3,300$ 1,500$ 1,500$ 0%5212 Building Permit 656,468$ 456,750$ 532,533$ 479,588$ -10%5213 Electrical Permit 866$ 1,000$ 1,568$ 1,020$ -35%5214 Plumbing/Mechanical 3,448$ 3,750$ 2,003$ 2,167$ 8%5215 Planning & Zoning 76,921$ 55,000$ 71,084$ 80,000$ 13%5216 Licenses 15,667$ 17,500$ 16,407$ 12,025$ -27%5218 Drilling Permit -$ 22,000$ 37,500$ 10,000$ -73%5219 Development Plans 946$ 750$ 717$ 788$ 10%5221 Health Permit 7,925$ 8,275$ 8,775$ 13,000$ 48%5222 Sign Permit 11,329$ 13,000$ 4,000$ 5,000$ 25%5223 Flood Plain Review -$ 500$ -$ 500$ 0%5224 Civil Plan Review 15,000$ 10,000$ 8,675$ 8,500$ -2%5225 Plan Review 95,664$ 30,000$ 53,202$ 50,000$ -6%

Subtotal 887,453$ 621,825$ 737,964$ 664,087$ -10%

5300 INTERGOVERNMENTAL5369 MISD - Officer Contract -$ -$ 10,516$ 45,000$ 328%5370 MISD 72,932$ 70,612$ 59,864$ 51,010$ -15%5372 MISD - Alarm Monitoring 3,525$ 3,000$ 3,325$ 3,000$ -10%5380 Emergency Service District 407,000$ 424,274$ 424,274$ 514,000$ 21%5384 Ovilla Contract 26,900$ 26,900$ 30,000$ 31,500$ 5%5385 Ovilla Fire/ EMS Service 51,500$ 53,516$ 53,516$ 55,121$ 3%5386 Venus Rims -$ -$ -$ -$ 0%5387 Constable Office - Rims 450$ 600$ 600$ 600$ 0%5388 Ovilla - TELETS/Rims 2,100$ 1,875$ 1,875$ 1,875$ 0%5389 Ovilla Repeater 94$ -$ 107$ -100%5391 Grand Prairie - Fire/EMS Support 12,000$ 12,000$ 12,000$ 12,000$ 0%

Subtotal 576,501$ 592,777$ 596,077$ 714,106$ 20%

5400 CHARGES FOR SERVICE5411 Ambulance Fees 679,736$ 610,000$ 760,115$ 720,000$ -5%5412 Animal Control Fees 5,605$ 4,500$ 4,315$ 4,200$ -3%5414 City Services / Report Fees 3,515$ 3,500$ 2,571$ 2,000$ -22%5430 Fingerprinting Fees 60$ 50$ 10$ 50$ 400%5431 Demolition/Mowing Fees 5,795$ 1,000$ -$ 1,000$ 0%5432 Towing Services 8,000$ 12,500$ 7,000$ 8,200$ 17%


** PAGE 76 **

CITY OF MIDLOTHIAN REVENUE DETAILGENERAL FUND

ACTUAL2005-2006

ADOPTED2006-2007

ACTUAL2006-2007

ADOPTED2007-2008



5433 Jail Phones 1,115$ 1,071$ 409$ 750$ 83%5435 Park Fees 11,668$ 9,000$ 15,769$ 11,000$ -30%5436 Sports Park Fees 4,190$ 5,000$ 8,407$ 6,000$ -29%5455 Return Checks 496$ -$ 424$ -$ -100%5462 Inspection Fees 3,594$ 1,000$ 950$ -$ -100%5463 Construction Inspection Fees 187,844$ 85,000$ 112,690$ 100,000$ -11%5470 Credit Card Convenience Fees 4,303$ 3,000$ 3,123$ -$ -100%

Subtotal 915,920$ 735,621$ 915,784$ 853,200$ -7%

5500 FINES & FORFEITS5511 Court Fees 437,286$ 360,000$ 518,178$ 492,000$ -5%5513 Penalties 4,457$ 4,000$ 4,576$ 5,200$ 14%5515 Warrant Service Fees 41,942$ 30,000$ 39,001$ 32,000$ -18%5535 Building Security Fees 13,110$ 10,000$ 6,505$ 13,000$ 100%5540 Court Technology Fees 17,445$ 13,000$ 2,130$ 18,000$ 745%

Subtotal 514,240$ 417,000$ 570,391$ 560,200$ -2%

5600 OTHER REVENUES5610 Interest 390,816$ 223,445$ 541,203$ 400,000$ -26%5620 Miscellaneous Revenue 22,174$ 16,750$ 8,702$ 16,750$ 92%5623 Ellis Co Lease Proceeds -$ -$ 12,000$ -$ 0%5624 Settlement Agreement 571,648$ -$ 1,400$ -$ 0%5625 Auction 22,485$ 20,000$ -$ 20,000$ 0%5655 Midway Airport Rental -$ -$ 6,900$ -$ -100%5665 County Court Remodel Reimb -$ -$ -$ 12,000$ 0%5670 Contributions & Donations 25$ 25,000$ 13,129$ 25,000$ 90%5683 Administrative Svcs - 4A 3,300$ 3,630$ 3,630$ 3,993$ 10%5684 Administrative Svcs - 4B 3,300$ 3,630$ 3,630$ 3,993$ 10%5685 Administrative Svcs - MDA 233,414$ 210,000$ 210,000$ 210,000$ 0%5686 TIRZ - Ad Valorem Rebate 433,351$ 485,104$ 488,012$ 608,913$ 25%5695 Fire Prevention 247$ -$ -$ -$ 0%5696 Crime Prevention 476$ -$ -$ -$ 0%

Subtotal 1,681,235$ 987,559$ 1,288,606$ 1,300,649$ 1%

5700 TRANSFERS FROM OTHER FUNDS5712 Tnsf from Utility Svcs 239,058$ 431,284$ 431,284$ 460,813$ 7%5720 Tnsf from PD Training Academy -$ 20,000$ 20,000$ -$ -100%5748 Tnsf from Capital Lease Proceeds 112,880$ -$ -$ 0%5737 Tnsf from 4A -$ -$ -$ -$ 0%5738 Tnsf from Mid Conf Ctr -$ -$ -$ -$ 0%

Subtotal 351,938$ 451,284$ 451,284$ 460,813$ 2%

13,332,145$ 12,852,935$ 15,006,009$ 14,530,248$ -3%

-$ 429,201$ -$ -$ 0% $ - 375,653$ -$ 866,445$ 0%

Subtotal -$ 804,854$ -$ 866,445$ 0%

TOTAL REVENUES 13,332,145$ 13,657,789$ 15,006,009$ 15,396,693$ 3%

Use of Unreserved Funds

CURRENT REVENUE SUBTOTAL

USE OF FUND BALANCEUse of Reserved Funds

** PAGE 77 **

CITY OF MIDLOTHIAN REVENUE SUMMARY GENERAL FUND

GENERAL FUND REVENUE

The General Fund is the main operating fund of the City and is used to account for resources associated with traditional governmental activities such as Council, Administration, Finance, Human Resources, Fire, Building Inspections, Engineering, Planning, Police, Public Works, Animal Control, Code Enforcement, Parks, Sports Park and Court. Revenues are derived primarily from ad valorem taxes, sales taxes, franchise taxes and intergovernmental revenues. Funding of the City’s maintenance and operations is derived from several revenue sources. General Fund revenues for FY 2007-2008 are shown in the following chart:

GENERAL FUND REVENUES FY 2007-2008

Ad Valorem Taxes33.4%

Sales Taxes11.8%

Franchise Taxes22.1%

Other Taxes1.3%

Licenses4.6%

Intergovernmental4.9%

Services5.9%

Fines & Forfeitures3.9%

Other9.0%

Transfers In3.2%

AD VALOREM PROPERTY TAXES Ad valorem taxes (also known as property taxes) are the largest revenue source for maintenance and operational expenditures for the General Fund at $4,859,678.57 (33%). These revenues are based upon the tax rate of 0.255493 per $100 of assessed value as appraised by the Ellis Central Appraisal District. The tax rate reflects an increase of $0.007456 from FY 2006-2007. Property taxes are due on receipt of the tax bill and are delinquent if not paid before February 1 of the year following the year in which imposed. If not paid before February 1, the taxes are delinquent and are subject to a maximum 20% penalty in accordance with the Texas Property Tax Code (see Sections 6.30 and 31.02, as amended). The certified tax roll is reflective of all taxable property in the City as of January 1, 2007. Certified property valuations provided by the Ellis Central Appraisal District totaled $1,921,291,866. Of this amount, $1,513,809,298 is attributed to the City of Midlothian and $407,482,568 is attributed to the Tax Increment Reinvestment Zone (TIRZ). This is an increase

** PAGE 78 **


from FY 2006-2007 of $224,913,777 (13.3%). This change in assessed value is attributed to increased property values in combination with new industrial/residential improvements. Below is five years of ad valorem history, plus the projection for FY 2007-2008 property tax collections:


Fiscal Year M&O I&S Total 02-03 $ 0.204770 $ 0.206360 $ 0.411130 03-04 $ 0.204774 $ 0.207043 $ 0.411817 04-05 $ 0.226171 $ 0.197869 $ 0.424040 05-06 $ 0.242082 $ 0.398302 $ 0.640384 06-07 $ 0.248037 $ 0.409916 $ 0.657953 07-08 $ 0.255493 $ 0.394507 $ 0.650000

AD VALOREM TAX(5-Year History + Projection)

$-

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

Ad Valorem Tax $2,609,631 $2,724,286 $3,240,623 $3,765,749 $4,278,552 $4,898,179

02-03 03-04 04-05 05-06 06-07 07-08

Note: Delinquent taxes received are included in the figures reported above.

FRANCHISE TAX Franchise taxes represent revenues collected from utilities operating within the City that use the City’s right-of-ways to conduct their business. These taxes represent 22.9% of the total revenues for the General Fund. Through contracts, the City Council authorized a 4% tax from electric & natural gas utilities, 5% for cable television utility and 10% fee for gross receipts of solid waste collection customers. A flat fee per access line is established for telephone companies and the rate is adjusted annually.

** PAGE 79 **


FRANCHISE TAXES

Cable TV0.33%

Telephone1.82%

Gas2.18%

Garbage6.37%

Electrical89.30%

Total franchise fees for FY 2007-2008 are budgeted at $3,209,676. The largest portion of this is electrical franchise fee, $2,866,172 that represents 89% of all franchise fees, or 19.7% of total General Fund Revenues. In FY 2003-2004, a one-time fuel adjustment payment of $933,413 was received. For this reason, revenues for FY 2004-2005 were 20% less than actual revenues for FY 2003-2004. Staff prefers to remain conservative with revenue projections and is confident that actual franchise tax revenues will continue to be greater than adopted revenues. The chart below reflects a five-year history, plus the adopted revenues for FY 2007-2008 of the City’s franchise tax fees:

FRANCHISE TAX(5-Year History + Projection)

$-

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

Franchise Tax $2,538,420 $3,571,915 $2,869,738 $3,133,424 $4,460,682 $3,209,676

02-03 03-04 04-05 05-06 06-07 07-08

SALES TAX The sales tax rate in Midlothian is 8.25% and is the maximum sales tax rate as set by the Texas State legislature. Sales tax receipts are the result of a tax levy on the sale of goods and services within the City as authorized by the State of Texas. In August 1998, the voters of Midlothian passed a referendum providing for an extra one-cent sales tax, which brought the city’s sales tax rate to this legal limit. One-half cent of this tax is dedicated for economic development purposes

** PAGE 80 **


(4A-Corporation of Economic Development of Midlothian) and the other half-cent is for community development purposes (4B-Midlothian Community Development Corporation). Sales tax revenues are a vital revenue source for operational expenditures and revenues are budgeted conservatively. If revenues do not occur as budgeted, expenditures would be curtailed to avoid a budget shortfall. For FY 2007-2008, city sales tax revenues are estimated to be $1,719,847.88, or 11.8%, of total General Fund revenues. This is an increase of $97,350 (6%) over adopted sales tax for FY 2006-2007. Recent history has shown that this source does exceed adopted amounts. In FY 2004-2005 and FY 2005-2006, actual sales tax revenues were $157,122 and $322,006 higher than adopted revenues, respectively. In FY 2006-2007, sales tax revenues were adopted at $1,622,498 and $1,644,965 was received (2.6% more). These revenues are a direct reflection of the economic state of growth resulting in increase sales of construction materials and other consumables. A chart showing five years of sales tax history, plus the projection for FY 2007-2008 is provided:

SALES TAX(5-Year History + Projection)

$-

$500,000

$1,000,000

$1,500,000

$2,000,000

Sales Tax $887,851 $1,287,884 $1,257,122 $1,477,006 $1,664,965 $1,719,848

02-03 03-04 04-05 05-06 06-07 07-08

LICENSES & PERMITS Revenues from Licenses & Permits reflect 4.6% of the General Fund revenues and are projected at $664,087. This revenue projection does not reflect any large commercial/industrial development permits as none are anticipated. The City is projecting an increase of $42,262 (6.8%) over FY 2006-2007 adopted revenues. Although there were few large-scale projects in FY 2006-2007, actual revenues continued to exceed adopted revenue predictions. In FY 2006-2007, actual revenues were $116,139 greater than adopted (18.7%). The following chart reflects a five-year history, plus the projection for FY 2007-2008, of the City’s licenses & permit collections.

** PAGE 81 **


LICENSES & PERMITS(5-Year History + Projection)

$-

$200,000

$400,000

$600,000

$800,000

$1,000,000

Licenses & Permits $499,572 $693,207 $881,747 $887,453 $737,964 $664,087

02-03 03-04 04-05 05-06 06-07 07-08

INTERGOVERNMENTAL The City of Midlothian receives funds from several governmental agencies: Midlothian Independent School District for the shared funding of the Joint Sports Park and overtime expenditures of police officers at school events; Ellis County Emergency Services District and City of Ovilla dispatching contract. As shown, this category reflects 5% of total General Fund Revenues and is offset by expenditures directly related to incoming revenues. Revenues from the Emergency Services District are expected to increase considerably due to an expanded tax base and increased tax rate. The chart below shows a five-year history, plus projections for FY 2007-2008 of the City’s intergovernmental collections:

INTERGOVERNMENTAL(5-Year History + Projection)

$-

$200,000

$400,000

$600,000

$800,000

Intergovernmental $353,998 $445,515 $408,447 $576,501 $596,077 $714,106

02-03 03-04 04-05 05-06 06-07 07-08

** PAGE 82 **


CHARGES FOR SERVICE The City of Midlothian receives funds for ambulance service, animal control, park fees, inspection fees and other miscellaneous services. In a conservative measure, the adopted revenues for FY 2007-2008 are $853,200 or 6% of total General Fund Revenues. This represents a decrease of 7% from the actual collections for FY 2006-2007. Actual revenues for FY 2006-2007 of $915,784 were 25% greater than adopted revenues due to increased collections of construction inspection fees for the increased number of construction projects and an increase in the collection of parks fees due to increased parks reservations and an increase in park user fees. The chart below shows a five-year history, plus projections for FY 2007-2008 of the City’s charges for service:

CHARGES FOR SERVICE(5-Year History + Projection)

$-

$250,000

$500,000

$750,000

$1,000,000

Charges for Service $289,191 $239,319 $764,023 $915,920 $915,784 $853,200

02-03 03-04 04-05 05-06 06-07 07-08

FINES & FORFEITURES These funds are directly related to the collection of fines through the municipal court system. The estimated revenue from this category is $560,200 or 4% of the General Fund Revenues. To remain conservative, FY 2007-2008 revenues reflect a 2% decrease over actual FY 2006-07 revenues. Actual revenues for FY 2006-07 increased 11% over prior year collections and are directly related to the number of tickets written, collected and warrants issued and credit card payment system. The department implemented payments via credit cards in March 2006, with the expectation of increased revenue collections The chart below shows a five-year history, plus projections for FY 2007-2008 of the City’s fines & forfeitures collections:

** PAGE 83 **


FINES & FORFEITURES(5-Year History + Projection)

$-

$200,000

$400,000

$600,000

Fines & Forfeits $292,304 $328,530 $309,812 $514,240 $570,391 $560,200

02-03 03-04 04-05 05-06 06-07 07-08

OTHER REVENUES This section of revenue represents $1,300,649 (9%) of General Fund Revenue. These funds are from interest earnings, contributions, special projects, grants, administrative reimbursements from other funds and TIRZ ad valorem rebate. Projections for FY 2007-2008 are budgeted at 1% more than FY 2006-07 actual revenues. Revenues for FY 2006-07 increased $301,048 (30%) from adopted revenues due to increased interest earnings. With the exception of interest earnings, administrative services, and TIRZ ad valorem rebate, revenues in this category are not reoccurring and cannot be relied upon for operational expenditures. Administrative revenues and TIRZ ad valorem rebate are established per contracts and will change very little from adoption. In October 2004, the City entered into a contract for investment services with the purpose of increasing investment interest earnings. In FY 2006-2007, this contract resulted in an increase of $317,758 (242%) over adopted revenues. The chart below reflects a five-year history, plus a conservative projection for FY 2007-2008 of the City’s other revenue collections:

OTHER REVENUES(5-Year History + Projection)

$-

$500,000

$1,000,000

$1,500,000

$2,000,000

Other Revenues $664,891 $614,128 $1,009,703 $1,681,235 $1,288,606 $1,300,649

02-03 03-04 04-05 05-06 06-07 07-08

** PAGE 84 **


TRANSFERS IN This section of revenue represents transfers from other City funds for specific purposes and is $460,813 or 3% of General Fund Revenue. This is an increase of 2% from actual revenues in FY 2006-07. In January 2005, as part of a departmental reorganization, several personnel in the Utility Fund were reclassified and recognized as General Fund Personnel (Accounts Receivable Technician, City Engineer, Inspector, Administrative Assistant and Administrative Services Manager). As a result, a transfer from the Utility Services Fund of $460,813 is made to partially support the salaries and benefits associated with these personnel for the portion of their position that performs Utility Fund-related services. Below is a chart reflecting a five year history plus a projection for FY 2007-2008:

TRANSFERS IN (5-Year History + Projection)

$-

$100,000

$200,000

$300,000

$400,000

$500,000

Transfers In $56,843 $9,877 $121,917 $351,938 $451,284 $460,813

02-03 03-04 04-05 05-06 06-07 07-08

FUND BALANCE Unaudited reports indicate the FY 2007-2008 beginning Fund Balance was $11,010,325. This is an increase of approximately 22%, or $1,990,859, from the FY 2006-2007 beginning Fund Balance of $9,019,466. The fund balance increase is due to a combination of increased receipts in conjunction with conservative spending. In compliance with adopted financial policies and, by direction of City Council, $3,796,445 was set aside for a ninety (90) day reserve and $32,822 was set aside for a prepaid reserve, leaving a beginning Unreserved Fund Balance for FY 2007-2008 of $7,181,059. Below is a chart showing a five-year history of fund balances plus projections for FY 2007-2008:

** PAGE 85 **


BEGINNING FUND BALANCE (5-Year History + Projection)

$-

$5,000,000

$10,000,000

$15,000,000

Fund Balance $5,656,513 $5,085,727 $6,266,500 $6,945,073 $9,019,466 $11,010,325

02-03 03-04 04-05 05-06 06-07 07-08

* * * *

** PAGE 86 **

CITY OF MIDLOTHIAN EXPENDITURE SUMMARY GENERAL FUND

GENERAL FUND EXPENDITURES

The General Fund is primarily service oriented and provides police, fire, parks, public works and administrative services. Adopted expenditures in the General Fund total $15,396,693 for FY 2007-2008. This represents an increase of 12.7% over FY 2006-2007 adopted expenditures. The tables below provide a summary of how revenue is expended.

GF EXPENDITURE HISTORYFY 2003-2008

$-

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

$16,000,000

Budget $8,777,699 $8,750,194 $10,208,802 $11,257,752 $13,015,150 $15,396,693

02-03 03-04 04-05 05-06 06-07 07-08

Note: FYs 2003-2007 are actual; FY 2007-2008 is as adopted

EXPENDITURES BY

DEPARTMENT ACTUAL 2005-2006

ADOPTED 2006-2007

ACTUAL 2006-2007

ADOPTED 2007-2008

% INCOVER 06-07

Council $ 421,490 $ 1,349,264 $ 1,064,009 $ 976,268 -28% Administration $ 435,972 $ 488,564 $ 568,998 $ 625,411 28% Support Services $ 1,524,579 $ 1,788,629 $ 1,634,399 $ 2,100,950 17% Human Resources $ 205,903 $ 233,611 $ 229,975 $ 250,654 7% Finance $ 488,884 $ 580,580 $ 602,826 $ 618,276 6% Fire $ 2,275,955 $ 2,634,010 $ 2,658,967 $ 3,236,478 23% Bldg. Inspections $ 288,534 $ 289,872 $ 277,447 $ 307,830 6% Engineering $ 822,676 $ 677,793 $ 569,822 $ 726,774 7% Development Services $ 513,502 $ 574,462 $ 544,966 $ 606,728 6% Police $ 2,362,445 $ 2,723,857 $ 2,744,171 $ 3,272,443 20% Public Works $ 995,447 $ 1,307,890 $ 1,160,418 $ 1,542,493 18% Animal Control $ 74,704 $ 82,254 $ 81,367 $ 97,008 18% Community Services $ 74,465 $ 87,808 $ 85,719 $ 121,166 38% Parks $ 410,692 $ 435,278 $ 434,544 $ 548,651 26% Sports Park $ 196,208 $ 193,777 $ 171,348 $ 157,206 -19% Court $ 166,299 $ 210,141 $ 186,174 $ 208,358 -1%

TOTAL EXPENDITURES $ 11,257,752 $ 13,657,789 $ 13,015,150 $ 15,396,693 13%

** PAGE 87 **


EXPENDITURES BY DEPARTMENT

Departmental highlights and discussion are provided later in this section within individual departments.

GF EXPENDITURES BY DEPARTMENTFY 2007-2008

Fire21.0%

Support Services13.7%

Finance4.0%

Human Resources1.6%

Administration4.1%

Council6.3%

Bldg. Inspections2.0%

Engineering4.7%

Planning3.9%

Police21.3%

Community Services0.8%

Animal Control0.6%

Public Works10.0%

Court1.4%

Sports Park1.0%

Parks3.6%

** PAGE 88 **


GF EXPENDITURES BY DEPARTMENTFY 2007-2008

$-

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

Ani

mal

Con

trol

Com

m S

vcs

Spor

ts Pa

rk

Cour

t

Hum

an R

esou

rces

Bldg

. Ins

p.

Park

s

Plan

ning

Fina

nce

Adm

in

Engi

neer

ing

Coun

cil

Publ

ic W

orks

Supp

ort S

vcs.

Fire

Polic

e

EXPENDITURES BY CATEGORY

EXPENDITURES BY CATEGORY

ACTUAL 2005-2006

ADOPTED 2006-2007

ACTUAL 2006-2007

ADOPTED 2007-2008

% INC OVER 06-07

Personnel Services $ 6,629,966 $ 7,702,415 $ 7,618,899 $ 8,607,591 12% Contractual Services $ 833,268 $ 1,075,715 $ 1,248,780 $ 1,152,232 7% Supplies $ 227,930 $ 252,609 $ 258,134 $ 265,074 5% Lease Purchase $ 262,146 $ 139,562 $ 123,093 $ 169,090 21% Capital Outlay $ 819,702 $ 557,366 $ 500,558 $ 1,014,905 82% Other Operating Cost $ 2,201,734 $ 2,641,708 $ 2,287,137 $ 3,067,582 16% Transfer to Other Funds $ 211,453 $ 264,640 $ 352,725 $ 539,664 104% Special Projects $ 71,555 $ 1,023,774 $ 625,825 $ 580,554 -43%

TOTAL EXPENDITURES $ 11,257,752 $ 13,657,789 $ 13,015,150 $ 15,396,693 13%

** PAGE 89 **


GF EXPENDITURES BY CATEGORYFY 2007-2008

Capital Outlay6.6%

Other Operating Costs19.9%

Transfers to Other Funds3.5%

Special Projects3.8%

Personnel Services55.9%

Lease Purchase1.1%


Supplies1.7%

PERSONNEL SERVICES Personnel Services (salaries and benefits) comprise the largest percentage of the budget at $8,607,591 or 55.9%. Personnel expenditures continue to increase as the population of Midlothian continues to grow and the demand for services increase.

PERSONNEL SERVICES (5-Year History + Projection)

$-

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

Personnel $4,446,657 $5,183,126 $5,695,755 $6,629,966 $7,618,899 $8,607,591

02-03 03-04 04-05 05-06 06-07 07-08

** PAGE 90 **


FY 2007-2008 PERSONNEL HIGHLIGHTS DEPARTMENT TYPE DESCRIPTION Administration Reclassification Administrative Clerk to Administrative Assistant Administration Reclassification IT Technician to IT Manager Animal Control/ Comm. Svcs.

Reclassification Part-Time Administrative Clerk to Full-Time Administrative Assistant

Building Insp. Reclassification Building Inspector to Sr. Building Inspector Finance Reclassification A/R Technician to A/R / Investment Technician Fire New Position Created six firefighter positions with three to be hired

in January 2008 and three to be hired in July 2008 Parks New Position Created two part-time Maintenance Worker I

positions Police New Position Created three police officer positions Police New Program Implemented Field Training Officer (FTO) Pay All Departments COLA/Merit A 2% cost-of-living adjustment for non-sworn

employees in June 2008 and a 2% merit provision are included

OTHER OPERATING COSTS

The second largest expenditure in the General Fund is Other Operating Costs. FY 2007-2008 Expenditures in the category total $3,067,582 or 19.9% of total expenditures. Other Operating Costs includes expenditures for fuel and utilities; tuition and training; equipment and vehicle maintenance; and maintenance of city facilities (City Hall, Police & Courts, Fire Stations #1 and #2, Fire Administration, Public Works and parks throughout the city). This category also provides funds to support operational costs of Mid-Way Regional Airport. Historically, the largest items within this category are utility and fuel costs.

OTHER OPERATING COSTS (5-Year History + Projection)

$-$500,000

$1,000,000$1,500,000

$2,000,000$2,500,000$3,000,000$3,500,000

Other Operating $1,597,444 $1,675,949 $2,104,519 $2,201,734 $2,287,137 $3,067,582

02-03 03-04 04-05 05-06 06-07 07-08

** PAGE 91 **


CONTRACTUAL SERVICES

Contractual Services are the third largest expenditure category in the General Fund, accounting for $1,152,232 or 7.5% of General Fund expenditures. This category funds any service that requires a contract such as software maintenance agreements, mowing contracts, tax collection and appraisal fees, janitorial contracts, investment and audit services and professional services such as legal and engineering (e.g., plan review, subdivision regulations updates, benchmark additions, and roadway alignment studies).

CONTRACTUAL SERVICES(5-Year History + Projection)

$-

$200,000$400,000

$600,000

$800,000

$1,000,000$1,200,000

$1,400,000

Contractual Svcs $406,410 $525,849 $827,429 $833,268 $1,248,780 $1,152,232

02-03 03-04 04-05 05-06 06-07 07-08

CAPITAL OUTLAY Capital Outlays are the fourth largest expenditure in the General Fund at $1,014,905 or 6.6% of the FY 2007-2008 operating budget. Expenditures for capital equipment are based on actual equipment needs and may vary widely from year to year. • Information Technology This year, an emphasis is being placed on investment in information technology to minimize the need for increases in non-public safety personnel staffing. Funding is provided for the purchase of mBudget, a budget preparation software package, to streamline the budgeting process ($95,000). Additionally, $77,400 is included in the budget for Buzzsaw, a plan-review software package, and Incode, a building permitting package. • Equipment Replacement Schedule The proposed budget plans for capital expenditures in accordance with the Equipment Replacement Schedule. This schedule provides for the planned replacement of capital equipment as it meets the criteria for replacement (i.e., overall condition, age, mileage/hours, maintenance history). This ensures that equipment is replaced as needed and lessens the impact

** PAGE 92 **


created by deferred purchases. Scheduled for replacement this year are two Police patrol vehicles ($72,374), a heavy-duty dump truck ($86,000) and a mower in the Parks Department ($8,500).

CAPITAL OUTLAY(5-Year History + Projection)

$-

$200,000

$400,000

$600,000

$800,000

$1,000,000

$1,200,000

Capital $950,254 $636,098 $835,087 $819,702 $500,558 $1,014,905

02-03 03-04 04-05 05-06 06-07 07-08

OTHER EXPENDITURE CATEGORIES

The remaining expenditure categories of Supplies, Lease Purchases, Transfers to Other Funds and Special Projects comprise the remaining $1,554,382, or 10.10%, of General Fund expenditures. Supplies Supplies increased slightly (5%) from FY 2006-2007 adopted due to increases in chemical and medical supplies as well as minor tools. Lease Purchases This category increased 21% from FY 2006-2007 adopted due to increases in computer and copier lease agreements. Additional lease costs of $9,152 were incurred by the Police Department with the purchase of the Identix fingerprinting system. Transfers to Other Funds Transfers to Other Funds increased $275,024 or 104% over FY 2006-2007 adopted. This increase is attributed to $160,000 being transferred to the Equipment Replacement Fund to fund Fire apparatus and for increased funding to the Senior Citizen’s Center (7/8’s of operating expenses) and Midlothian Conference Center (6/8’s of operating expenses). Special Projects This category funds special projects as identified by the City Council and City Manager. This category can, and does, vary widely from year to year. In FY 2007-2008 this category decreased 43% from the FY 2006-2007 adopted budget.

** PAGE 93 **


FY 2007-2008 Special Projects budget highlights include:

Increased contributions to the A.H. Meadows Library in the amount of $20,000. This raises the funding level from $80,000 to $100,000. The increase will fund additional personnel costs incurred as a result of providing additional hours to the public during off season.

Reappropriation of $344,854 to fund the cost of a runway extension at Mid-Way Regional Airport.

Funding of $25,000 in Council Contingency for special projects identified by the Council throughout the budget year.

Funding of $65,000 in City Manager Contingency to fund projects identified by the City Manager throughout the year.

* * * * *

** PAGE 94 **

CITY OF MIDLOTHIAN 10 - CITY COUNCIL GENERAL FUND

MISSION STATEMENT: The City Council serves as the legislative branch of the City of Midlothian representing all citizens. The Council establishes legislative policy through the adoption of ordinances and resolutions in order to provide a safe, quality environment within the community, and to efficiently deliver public services. DEPARTMENT AT A GLANCE: The City of Midlothian was incorporated under the laws of the State of Texas on March 13, 1888. Midlothian has an elected City Council composed of a Mayor and six Council Members elected at large, and serving three-year terms. The Mayor presides over Council Meetings and votes on an equal basis with Council Members. The Council meets in regular session on the second and fourth Tuesdays, beginning at 6:00 p.m.; workshops are held when needed. Items to be considered are listed on an agenda posted at the front of City Hall no less than 72 hours prior to the meeting and that agenda is accessible to the public at all times during the posting period. Midlothian became a Home Rule City on October 1, 1980, which enables it to enact legislation, adopt budgets and determine policies, subject only to the limitations imposed by the State Constitution and City Charter. The City Council sets policies and appoints the City Manager who administers the City government in accordance with Council’s adopted policies and priorities. The City Council also appoints the City Secretary, City Attorney, and Municipal Court Judge, and appoints citizens to various boards and commissions. The City Council typically participates in an annual strategic planning process to determine annual goals and legislative agenda for the City. The resulting goals provide a basis to the City Manager for developing the City’s Annual Operating Budget and Program of Services. FY 2007-08 BUDGET HIGHLIGHTS:

A.H. Meadows Library - Increase contribution to $100,000 to cover additional costs associated with being open during off-season

Mid-Way Airport - Contribute $344,854 for the Airport Runway Extension project (from fund balance)

Sr. Citizen Center- Increase contributions to be equivalent to 7/8’s of operational budget per contractual agreement ($128,154)

Conference Center- Increase contributions to be equivalent to 6/8’s of operational budget per contractual agreement ($251,510)

Court Appointed Special Advocates (C.A.S.A) - Provide contributions to the C.A.S.A. program for abused and neglected children of Ellis County in the amount of $5,000

** PAGE 95 **


KEY GOALS & OBJECTIVES: GOAL 1 Protect our public’s health and safety Objectives:

Construct Fire Station No. 3 and hire and train needed personnel and open by December 2008 Remodel Fire Station No. 1 Hire and train three new police officers Implement Code Red reverse 9-1-1 system

GOAL 2 Adopt plans and regulations to ensure quality growth Objectives:

Continue to implement EnVision Midlothian, the City’s Comprehensive Plan adopted in 2007 Develop and implement rural design standards and a rural zoning overlay district in order to

preserve Midlothian’s rural and country character where designated by the Comprehensive Plan EnVision Midlothian

Continue to develop the finance mechanism needed to fund regional stormwater management facilities in order to reduce the potential for future flooding

GOAL 3 Invest in our City’s infrastructure Objectives:

Complete the design and begin construction of Water Treatment Plant #2 Complete Mt. Zion Rd. and Sudith Lane road widening projects Complete construction of the Plum Creek Sewer Line (to Sudith school site) Expand the street maintenance program based upon the City’s new Pavement Management

System and purchase of street “zipper” Purchase road “zipper” to make street rehabs more efficient and cost effective

GOAL 4 Provide parks, recreational opportunities and green space Objectives:

Complete major improvements to Mt. Peak Park Continue the popular Movies in the Park program Continue implementation of the Parks and Recreation Master Plan, including the May 2006

Bond Election Program facilities Continue the irrigation and tree nurturing program for the thousands of newly-planted trees

along the U.S. Hwy. 287 Loop

** PAGE 96 **


GOAL 5 Manage our finances efficiently Objectives:

Seek state, federal and private foundation grants to augment the local budget and to fund programs that promote the health, safety and welfare of Midlothian citizens

Continue to identify and implement cost-savings strategies through several means including, but not limited to, departmental reorganizations in order to maximize the utility of existing resources; outsourcing to private vendors when efficiencies can be gained; aggressive competitive bidding; and, other means as identified

GOAL 6 Optimize use of technology Objectives:

Implement new software applications that will increase operations efficiency and effective public service (McLain budget software, BuzzSaw plan review, and InCode permitting software)

Continue to expand and improve the City’s webpage to improve usefulness to targeted user groups (both existing and future residents and businesses)

Expand use of webcams (internet-based video cameras) at certain City locations to enhance public safety and security of property and personnel

GOAL 7 Build on intergovernmental relationships Objectives:

Work closely with the NCTCOG to effectively plan for long-range transportation needs Continue to work closely with Ellis County and surrounding cities to coordinate land-use

planning to ensure quality developments that lie within the MISD boundaries

* * * * *

** PAGE 97 **

CITY OF MIDLOTHIAN 10 - COUNCILGENERAL FUND

PERFORMANCE MEASUREMENTS 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008*DEMANDRegular Council Meetings 35 28 29 23 24Special Called Meetings 2 8 7 3 3City Council / MISD Meetings 0 0 2 1 1Elections 2 1 1 2 1Budget Workshops 3 4 4 4 4Strategic Planning Sessions 4 3 4 4 4WORKLOADOrdinances Developed/ Passed 72 68 69 68 68Resolutions Developed / Passed 36 22 37 25 25Open Records Request 61 82 89 96 90EFFECTIVENESSPopulation 10,650 12,125 13,300 14,400 15,500 Property Tax Rate 0.411817$ 0.424040$ 0.640384$ 0.657953$ 0.650000$ Annual Operating Budget 23,785,262$ 25,563,522$ 30,192,350$ 24,466,648$ 27,028,542$ Avg New Residential Home Value 142,321$ 152,363$ 171,722$ 192,062$ 214,500$ Avg New Construction Value 96,817$ 103,430$ 117,172$ 131,375$ 145,919$ General Fund New FTE's 4.5 7.5 9.5 5.5 10

A.H. Meadows Library 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008*Circulation n/a 18,793 22,676 69,754 72,544 Internet Usage (Daily) ** n/a 11 11 57 59 Reference Transactions (Annual) n/a 3,850 4,200 12,420 12,917 Grants Received n/a n/a 5,000$ 10,780$ -$ Mid-Way Airport 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008*Aircraft on Airport Property n/a n/a 103 96 96 Touch & Go Landings n/a n/a 37,224 46,530 48,391 Fuel 100LL Gallons Sold n/a n/a 68,846 88,399 91,935 Fuel Jet Gallons Sold n/a n/a 55,661 86,559 90,021 IFR Days n/a n/a 43 54 45

* Estimated**Internet Usage statistics are also included within Circulation statistics.

Note: FYs 2006-2007 and 2007-2008 include appropriated funds only. Prior FYs include appropriated and non-appropriated funds.

CITY OF MIDLOTHIAN NET ASSESSED VALUE & POPULATION

$-

$500,000,000

$1,000,000,000

$1,500,000,000

$2,000,000,000

03-04 04-05 05-06 06-07 07-08

YEARS

VALU

ES

-

5,000

10,000

15,000

POPU

LATI

ON

CITY NET ASSESSED VALUE POPULATION

** PAGE 98 **

CITY OF MIDLOTHIAN 10 - COUNCILGENERAL FUND

10 EXPENDITURES BY CLASSIFICATION

ACTUAL2005-2006

ADOPTED2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc OverAdopted

06-07

200 CONTRACTUAL SERVICES610-216 Lease-Civic Center 8,400$ 8,400$ 6,300$ 8,400$ 0%610-237 Council Fees 435$ 450$ 450$ 12,750$ 2733%610-238 MDA Expenses -$ -$ 421$ -$ 0%

Sub-total 8,835$ 8,850$ 7,171$ 21,150$ 139%

300 SUPPLIES610-342 Materials & Supplies 85$ 500$ 592$ 500$ 0%

Sub-total 85$ 500$ 592$ 500$ 0%

600 CAPITAL OUTLAY 610-632 Computer S/W & H/W 1,650$ -$ -$ -$ 0%610-636 Office Furniture 55,921$ -$ -$ -$ 0%

Sub-total 57,571$ -$ -$ -$ 0% 700 OTHER OPERATING COST610-720 Dues & Subscriptions 4,384$ 6,000$ 9,398$ 8,400$ 40%610-729 Conferences & Training 2,103$ 6,000$ 3,469$ 6,000$ 0%610-730 Miscellaneous 6,205$ 4,000$ 18,608$ 4,000$ 0%610-740 Citizen Academy 2,077$ 2,000$ 3,352$ 4,000$ 100%610-741 Council Goodwill Item 3,851$ 2,000$ 5,212$ 2,000$ 0%610-792 Mid-Way Regional Airport 58,334$ 40,000$ 40,000$ 40,000$ 0%

Sub-total 76,953$ 60,000$ 80,040$ 64,400$ 7%

800 TRANSFER TO OTHER FUNDS610-853 Tnsf to Mid Conf Center 120,712$ 164,334$ 158,543$ 251,510$ 53%610-854 Tnsf to Court/Judicial -$ -$ 99,738$ -$ 0%610-855 Tnsf to Senior Citizens 90,741$ 100,306$ 94,444$ 128,154$ 28%

Sub-total 211,453$ 264,640$ 352,725$ 379,664$ 43%

900 SPECIAL PROJECTS 610-910 Mid-Way Airport Projects -$ 804,854$ 461,359$ 344,854$ -57%610-911 Library 56,000$ 80,000$ 80,545$ 100,000$ 25%610-913 CASA -$ 5,000$ 5,000$ 5,000$ 0%610-915 R.E.A.C.H. 4,699$ 4,700$ 4,696$ 5,700$ 21%610-920 Ellis County Child Advocacy -$ 5,000$ 5,000$ 5,000$ 0%610-921 ECAD Renovation 5,000$ 4,547$ -$ -$ 610-942 Contingency 896$ 86,173$ 66,881$ 25,000$ -71%610-950 Donations Special Projects -$ 25,000$ -$ 25,000$ 0%

Sub-total 66,594$ 1,015,274$ 623,481$ 510,554$ -50%

TOTAL 421,490$ 1,349,264$ 1,064,009$ 976,268$ -28%

** PAGE 99 **

CITY OF MIDLOTHIAN 11 - ADMINISTRATION GENERAL FUND

MISSION STATEMENT: The City Manager, serving as the City’s Chief Executive Officer, is responsible for the implementation and execution of legislative policies established by the City Council, and for the direction of the City organization and its employees. The City Secretary is the clerk for the City Council and, as such, is responsible for documentation, publication and archiving of all official City records, including minutes, ordinances, resolutions, contracts, deeds and easements. The City Secretary serves as chief election official for all municipal elections. The Department is responsible for coordinating community relations by providing resources for citizens, staff and media to learn more about City issues. This Department coordinates a Records Management Program with all departments and acts as Records Management Officer. Additionally, the City Secretary is responsible for the telephone system and the interior of City Hall. Administration includes the City Manager, City Secretary, Deputy City Secretary, Administrative Assistant and Information Technology Manager. FY 2007-08 BUDGET HIGHLIGHTS:

Reclassify IT Technician to IT Manager Reclassify Administrative Clerk to Administrative Assistant

KEY GOALS & OBJECTIVES: GOAL 1 Direct and maintain an effective service organization with high productivity, quality of service and best value to the citizens. Objectives:

Maintain low turnover of experienced and knowledgeable staff Provide internal support within the organization through daily management and direction of

the organization

GOAL 2 Provide timely and effective communications and information to City Council on City organization issues Objectives:

Provide monthly financial reports and agenda support information to City Council to make the necessary policy decisions to guide the organization of the City

Maximize the effective use of meetings and work sessions

GOAL 3 Prepare the Annual Operating Budget and bi-annual revisions to the Ten-Year Strategic Plan Objectives:

** PAGE 100 **


Analyze, monitor and modify the City’s strategic plan to incorporate City Council recommendations for program expansion

Present a balanced budget and develop program recommendations

GOAL 4 Ensure the integrity of the records and historical information of the City of Midlothian Objectives:

Continue development of a comprehensive system of protecting archival records to assure preservation of the City of Midlothian’s legislative history

Maintain a records management filing system that will efficiently preserve and allow expedient retrieval of information

Establish a storage and disposal system in cooperation with other departments

GOAL 5 Maintain a professional, legal and ethical municipal election process Objectives:

Reduce the cost of conducting elections with no reduction in the efficiency with which they are conducted

Improve the candidate information booklet in order to assist candidates in meeting mandated responsibilities and requirements

Continue to attend election training seminars and provide education to the Midlothian Election Judges and Clerks

GOAL 6 Improve community relations by providing resources for citizens, staff and media to learn more about City issues Objectives:

Continue to publish the citizen newsletter to provide information on City programs, services and events providing the widest distribution possible

Promote the City’s website as a resource for City information, with continuous improvement Encourage improved news coverage of the City of Midlothian by developing new media sources

and generating story ideas from throughout the community Design and publish departmental and City service brochures to improve customer service and

citizen communications Work with other City departments to develop a marketing strategy for promoting the City in

various media outlets (website, NTCOG, I Communities)

GOAL 7 Build community support and enhance integrity for City operations through the annual Citizen’s Academy Objectives:

Continue Citizen’s Academy program by recruiting and educating residents about City services, challenges and accomplishments

** PAGE 101 **


GOAL 8 Maintain community involvement and participation through boards and commissions Objectives:

Recruit volunteers for service Maintain accurate board records for council use when making appointments Develop pool of prospective board members

ADMINISTRATION PERSONNEL

FULL TIME 2002-2003 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008 City Manager 1 1 1 1 1 1 City Secretary 1 1 1 1 1 1 Administrative Assistant 1 1 1 1 1 1 Executive Assistant 1 1 1 1 1 1 IT Manager 0 0 0 0 1 1 PART TIME Special Projects Assistant 1 1 1 1 0 0

FULL TIME EQUIVALENTS 4.5 4.5 4.5 4.5 5 5

* * * * *

** PAGE 102 **

CITY OF MIDLOTHIAN 11 - ADMINISTRATIONGENERAL FUND

DEMAND 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008*City Council Regular Meetings/Sessions 44 36 29 23 24City Manager Staff Meetings 30 30 30 28 30City Council General Elections 1 1 1 2 1City Council Run-Off Elections 0 0 0 0 0Open Records Requests 61 82 89 96 100Budget Workshops 3 4 4 4 4Strategic Planning Sessions 4 3 4 4 4Special Called Meetings 3 1 7 4 3Citizen's Academy n/a 1 1 1 1WORKLOAD

Coordinate & Distribute Agenda Packets 44 36 29 27 28City Boards 12 12 12 12 12Ordinances Developed / Passed 72 68 69 68 68Resolutions Developed / Passed 36 22 37 25 25Open Records Requests Processed 61 82 89 96 90Newsletters Published 3 3 2 2 2Visits to the City Website 76,500 113,944 230,388 260,000 365,000Monitor / Respond to City Email 105 62 72 94 100Solicitor's Permits Processed 12 6 15 12 12Departments Managed 3 3 3 3 3PRODUCTIVITYOpen Records answered within 30 days 61 82 0 92 100Citizen's Academy n/a 1 1 1 1

ADMINISTRATION PERFORMANCE MEASUREMENTS

STATISTICS

*2007-2008 Performance Measurements are estimated

ADMINISTRATION EXPENDITURES

$0

$100,000

$200,000

$300,000

$400,000

$500,000

$600,000

$700,000

02-03 03-04 04-05 05-06 06-07 07-08

** PAGE 103 **

CITY OF MIDLOTHIAN 11 - ADMINISTRATIONGENERAL FUND


ACTUAL2005-2006

ADOPTED2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc OverAdopted

06-07

100 PERSONNEL SERVICES611-110 Salaries & Wages 295,936$ 337,583$ 313,104$ 343,650$ 2%611-118 Car Allowance 9,700$ 9,700$ 3,998$ 7,500$ -23%611-141 SS / Medicare 20,243$ 26,568$ 21,270$ 26,863$ 1%611-142 Group Health & Life Ins 27,409$ 36,601$ 32,871$ 44,508$ 22%611-143 Workers' Compensation (302)$ 712$ 702$ 2,127$ 199%611-145 Unemployment Comp 1,786$ 1,350$ 192$ 1,350$ 0%611-146 TMRS 31,263$ 35,925$ 32,735$ 41,713$ 16%

Sub-total 386,035$ 448,439$ 404,872$ 467,711$ 4%

200 CONTRACTUAL SERVICES611-210 Outside Services 1,343$ 1,500$ 1,855$ 6,500$ 333%611-206 Ord Codification/Update 890$ 1,000$ 3,530$ 1,000$ 0%611-225 Contract Labor -$ -$ 119,008$ 44,650$ 0%611-239 Professional Fees 2,256$ 5,000$ 13,384$ 5,000$ 0%611-243 Equipment Maintenance 224$ 1,000$ 50$ 1,000$ 0%

Sub-total 4,713$ 8,500$ 137,827$ 58,150$ 584%

300 SUPPLIES611-336 Uniforms & Clothing 117$ 150$ -$ 150$ 0%611-337 Election Supplies 9,282$ 3,000$ 2,148$ 5,000$ 67%611-342 Materials & Supplies 7,207$ 5,000$ 4,565$ 5,000$ 0%

Sub-total 16,607$ 8,150$ 6,713$ 10,150$ 25%

600 CAPITAL OUTLAY 611-631 Office Equipment -$ -$ 64$ -$ 0%611-632 Computer S/W & H/W -$ -$ 1,285$ -$ 0%611-690 CEP 9,695$ -$ -$ -$ 0%

Sub-total 9,695$ -$ 1,349$ -$ 0%

700 OTHER OPERATING COST611-711 Fuel 2,254$ 3,575$ 2,153$ 2,500$ -30%611-713 Equipment Maintenance 625$ 1,500$ 80$ 1,500$ 0%611-716 Newspaper Publications 5,984$ 4,500$ 3,670$ 4,500$ 0%611-720 Dues & Subscriptions 1,602$ 3,600$ 1,909$ 3,600$ 0%611-729 Conferences & Training 2,426$ 5,500$ 5,140$ 6,500$ 18%611-730 Miscellaneous 3,524$ 3,800$ 3,293$ 3,800$ 0%611-736 Postage 2,507$ 1,000$ 1,993$ 2,000$ 100%

Sub-total 18,923$ 23,475$ 18,238$ 24,400$ 4%

900 SPECIAL PROJECTS611-955 Special Projects -$ -$ -$ 65,000$ 0%

Sub-total -$ -$ -$ 65,000$ 0%

TOTAL 435,972$ 488,564$ 568,998$ 625,411$ 28%

** PAGE 104 **

CITY OF MIDLOTHIAN 12 - SUPPORT SERVICES GENERAL FUND

MISSION STATEMENT: Support Services is an administrative-only department with no personnel assigned. This Department funds expenditures which cannot be attributed to the maintenance and operation of a particular department. Services and goods funded through this org unit benefit multiple departments and include items such as regulatory and legal fees, general administration, website development and maintenance, building maintenance, property and vehicle insurance, janitorial services, telephone systems, postage and copier expenses. KEY GOALS AND OBJECTIVES: GOAL 1 Upgrade the client/server hardware and software applications to optimize the working environments of the departments Objectives:

Purchase network servers, storage devices, switches and server racks (#632, $49,850) Continue computer replacement program (year 7) through Dell Lease Program (#526, $72,955) Purchase new budget preparation software (mBudget) (#632, $95,000) Begin first year of contract with Documation for multifunction machines (combination

printer/copier/fax) (#525, $63,925)

GOAL 2 Increase response time and service levels to all divisions/departments Objectives:

Continue desktop support function by utilizing hardware and software support Continue to upgrade the existing LAN and WAN to all areas of the City Maintain effective preventative maintenance schedules to reduce equipment downtime and

effective facility operations

GOAL 3 Provide E-Government to the citizens and staff through the City’s website Objective:

Develop the City website to create the ability to accept debit/credit card payments of utility bills, permits, recreation fees via phone and on-line applications

GOAL 4 Complete the City Hall renovation (South Side) Objectives:

Renovate and purchase furniture for City Hall (South Side) office spaces (Development Services & Engineering) (#628, $73,000; #636, $12,000)

** PAGE 105 **

CITY OF MIDLOTHIAN 12 - SUPPORT SERVICES GENERAL FUND

PERFORMANCE MEASURES 2002-2003 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008* DEMANDS & PRODUCTIVITY Computer Workstations & Laptops n/a n/a 75 79 120 125 Network Servers n/a n/a 20 23 19 19 Computers Replaced on Lease 34 15 34 27 48 22 Postage Used n/a $10,357 $10,591 $12,359 $10,412 $11,000 Copies Produced w/Workroom Copier n/a n/a 219,533 189,670 194,852 195,000

Copies Produced w/Dept Copiers n/a n/a 596,565 669,134 642,883 650,000 Public Facilities Maintained – Network 5 5 5 5 9 9

EFFECTIVENESS Website “Hits” n/a n/a 219,604 230,388 286,476 375,000 Public Facilities Maintained – Network 5 5 5 5 9 9

* Estimated

* * * * *

** PAGE 106 **

CITY OF MIDLOTHIAN 12 - SUPPORT SERVICESGENERAL FUND


ACTUAL2005-2006

ADOPTED2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc OverAdopted

06-07

200 CONTRACTUAL SERVICES612-210 Outside Services 3,562$ 1,000$ 1,440$ 1,000$ 0%612-217 Software Maintenance 12,582$ 13,444$ 13,860$ 18,700$ 39%612-218 Investment Services 16,000$ 16,000$ 16,000$ 16,000$ 0%612-219 Internet Service 8,246$ 8,400$ 8,246$ 8,400$ 0%612-222 Network Services 14,400$ 8,000$ 7,200$ -$ -100%612-229 CivicPlus - City Website -$ -$ 16,300$ -$ 0%612-235 Legal Fees 147,429$ 146,000$ 243,299$ 145,000$ -1%612-236 Tax Collections 93,846$ 103,441$ 113,438$ 140,000$ 35%612-239 Professional Fees -$ -$ 5,650$ -$ 0%612-240 Janitorial Services 23,160$ 42,500$ 18,445$ 25,000$ -41%612-246 Cable Franchise Audit Fees -$ -$ 6,729$ -$ 0%

Sub-total 319,225$ 338,785$ 450,607$ 354,100$ 5%

300 SUPPLIES612-318 Janitorial Supplies 5,490$ 8,500$ 4,992$ 6,000$ -29%

Sub-total 5,490$ 8,500$ 4,992$ 6,000$ -29%

500 LEASE PURCHASE COMMITMENTS612-525 Lease Purchase - Copiers 51,387$ 54,500$ 48,942$ 63,925$ 17%612-526 Lease Purchase - Computers 47,431$ 62,004$ 51,093$ 72,955$ 18%

Sub-total 98,818$ 116,504$ 100,035$ 136,880$ 17%

600 CAPITAL OUTLAY 612-628 Building Renovation -$ 76,329$ 23,960$ 73,000$ -4%612-632 Computer S/W & H/W 22,731$ 47,544$ 53,730$ 144,850$ 205%612-636 Office Furniture 9,000$ 20,580$ 907$ 12,000$ -42%

Sub-total 31,731$ 144,453$ 78,597$ 229,850$ 59%

700 OTHER OPERATING COST612-711 Fuel -$ -$ 145$ -$ 0%612-713 Equipment Maintenance 1,051$ 4,000$ 3,505$ 4,000$ 0%612-717 Newsletter Publication 1,775$ 6,500$ 3,774$ 6,500$ 0%612-726 General Insurance 70,261$ 95,000$ 64,493$ 100,000$ 5%612-736 Postage -$ 3,000$ 862$ -$ -100%612-749 Telephone 23,162$ 31,400$ 28,909$ 33,530$ 7%612-755 Facility Maintenance 61,558$ 50,000$ 51,458$ 50,000$ 0%612-760 Risk Management 23,632$ 20,000$ 2,003$ 15,000$ -25%612-762 Regulatory Fees -$ 120,000$ -$ 120,000$ 0%612-763 Payment to TIRZ 771,247$ 847,487$ 841,718$ 1,041,089$ 23%612-772 Credit Card Provider Fees 3,748$ 3,000$ 3,301$ 4,000$ 33%

Sub-total 956,434$ 1,180,387$ 1,000,167$ 1,374,119$ 16%

TOTAL 1,411,698$ 1,788,629$ 1,634,399$ 2,100,950$ 17%

** PAGE 107 **

CITY OF MIDLOTHIAN 13 - HUMAN RESOURCES GENERAL FUND

MISSION STATEMENT: The Human Resources Department is responsible for the administration of all employee-related functions, payroll services, as well as the City’s safety and risk management program. This Department implements and manages compensation, employment policies, health and welfare insurance benefits, job classification and evaluation, the annual employee performance appraisal process, employee retirement, property and liability risk management, and employee morale related programs. The Department offers tactical and strategic human resources solutions to the Mayor and City Council, City Manager, and City Departments. DEPARTMENT AT A GLANCE:

The Human Resources Department includes the Human Resource Director, the Payroll Technician, and the Human Resources Technician. The Department reports directly to the City Manager.

WHAT WE PLAN TO ACCOMPLISH IN FY 2007-2008 Assist the Fire Department with the recruitment and staffing of Fire Station # 3 Assist the Police Department with identifying and implementing written examination tools to

further improve on the hiring and promotion standards of police officer applicants Coordinate and role out a customer service training series and a new supervisor training series

covering the City’s organization-wide core competencies: customer service, personal effectiveness, and teamwork

Review and update the Public Safety Pay Plan Identify and locate practical and cost effective employee benefits Continue to coordinate and offer ongoing employee morale related programs

KEY GOALS & OBJECTIVES:

GOAL 1: Continue to support the development of a well-trained workforce Objectives:

Coordinate and role out a new low cost customer service training series and a supervisor training series covering the City’s organization-wide core competencies: customer service, personal effectiveness, and teamwork

Update Human Resources Policy and Rules Manual to reflect improvements to the City administrative and operations policies

Continue with implementation phase of using the City’s new pay for performance appraisal program

GOAL 2: Maintain a competitive market position with regards to the recruitment and retention of well qualified employees Objectives:

Explore competitive employee insurance benefits programs Continue to maintain competitive public safety pay plan Continue to maintain a practical compensation philosophy by updating the City’s

certification pay plan schedule to reflect any newly required occupational or professional certifications for employees when offering new City programs

** PAGE 108 **


GOAL 3: Improve employee safety and awareness Objectives:

Continue with the implementation phase of the employee Safety Incentive Plan (SIP) Update the City’s safety manual

GOAL 4: Continue to emphasize and maintain a supportive and nurturing employee work environment Objectives:

Continue to promote employee morale related programs such as the wellness and fitness program, United Way campaign, annual employee appreciation event and service awards, the holiday hams for employees event

Ensure the accurate delivery of payroll services to employees

2007-2008 PERFORMANCE OBJECTIVES: Continue to reduce the time-to-fill rate for job vacancies Continue to increase the applications-per-job-for-non-promotional positions rate Assist with efforts to reduce the staff turnover rate for full time regular employees Assist with efforts to reduce preventable employee accidents

The HR Department is projecting a decrease in employee separation, workers compensation claims, decreased time to fill rate in FY 2007-2008 due to competitive salary and benefit packages, safety related training in departments and the continued development of the wellness program to provide educational programs to promote the overall employee wellness of the organization.

The current Human Resources Director began in 2003 and immediately began implementing improvements through employee training sessions, employee morale programs, updated pay plans, job descriptions, employee performance appraisals, and thereby reducing turnover, increasing the job application rate, and reducing claims against the City for liability issues.

HUMAN RESOURCES PERSONNEL SCHEDULE FULL TIME 2002-2003 2003-2004 2004-2005 2005-2006 2006-2007 Human Resources Director 0.5 1.0 1.0 1.0 1.0 HR / Payroll Technician 0.5 0.5 0.5 1.0 1.0 HR Specialist 0.0 0.0 0.0 0.0 1.0 TOTAL FULL TIME EQUIVALENT 1 1.5 1.5 2 3

** PAGE 109 **


Active Employees & Applications Received

108 123 131 142 153 161

628 617 652 676

1,3021,158

0

200

400

600

800

1000

1200

1400

Actual 2001-02 Actual 2002-03 Actual 2003-04 Actual 2004-05 Actual 2005-06 Actual 2006-07

Number ofEmployees(Active Files)EmploymentApplicationsreceived

Employee Hiring & Separation Rates

0%

5%

10%

15%

20%

25%

30%

Actual 2001-02 Actual 2002-03 Actual 2003-04 Actual 2004-05 Actual 2005-06 Actual 2006-07

Hiring Rate (6)

SeparationRate (6)

* * * * *

** PAGE 110 **

CITY OF MIDLOTHIAN 13 - HUMAN RESOURCESGENERAL FUND

FULL TIME 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008Human Resources Director 1 1 1 1 1HR / Payroll Technician* 0.5 0.5 1 1 1HR Technician 0 0 0 1 1TOTAL FTE'S 1.5 1.5 2.0 3.0 3.0

PERFORMANCE MEASUREMENTS 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008**DEMANDNumber of Employees (active) 131 142 153 161 170HR Staff per # Employees 65.5 71.0 76.5 53.7 57Number of Vacancies filled 30 45 39 47 40Pre-Employment Physicals 28 29 33 30 30Background Tests 28 31 26 27 28New Employees Hired 30 34 32 33 32.25Employees Promoted, Transferred, Demoted 0 11 7 14 10Employees Separated 29 20 23 24 24Payrolls Processed 0 132 111 132 132WORKLOADEmployment Applications received 652 676 1302 1158 1230Surveys Responded to 9 4 9 7 7Surveys Conducted 5 5 4 7 5Job Description Audits 85 66 75 7 5Internal Investigations 5 7 1 6 5Employees on FMLA 12 3 13 6 8Employee Special Events 3 9 18 16 15PRODUCTIVITYWorkers Compensation Claims 19 8 16 11 13Claims Filed against City 35 19 22 12 17Payroll Checks Processed 3,229 3,957 4,080 4,304 4,450 EFFECTIVENESSHiring Rate 19% 20% 17% 16% 17%Separation Rate 18% 11% 12% 11% 11%** 2007-2008 Performance Measurements are estimated

HUMAN RESOURCES PERSONNEL SCHEDULE

* HR/Payroll Technician was split with Finance Department until FY 2005-06

STATISTICS

** PAGE 111 **

CITY OF MIDLOTHIAN 13 - HUMAN RESOURCESGENERAL FUND


ACTUAL 2005-2006

ADOPTED2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc OverAdopted

06-07

100 PERSONNEL SERVICES613-110 Salaries & Wages 116,261$ 134,374$ 133,489$ 154,179$ 15%613-119 Overtime Pay 745$ 1,200$ 1,004$ 1,200$ 0%613-141 SS / Medicare 8,500$ 10,371$ 9,859$ 11,886$ 15%613-142 Group Health & Life Ins 14,844$ 20,385$ 17,243$ 24,889$ 22%613-143 Workers' Comp 124$ 197$ 192$ 507$ 158%613-145 Unemployment Comp 547$ 810$ 12$ 810$ 0%613-146 TMRS 12,066$ 15,565$ 13,918$ 18,255$ 17%

Sub-total 153,087$ 182,902$ 175,716$ 211,726$ 16%

200 CONTRACTUAL SERVICES613-210 Outside Services 15,377$ 19,450$ 11,902$ 15,900$ -18%613-217 Software Maintenance 1,931$ 2,008$ 4,758$ 3,508$ 75%613-235 Legal Fees 2,607$ -$ -$ -$ 0%613-239 Professional Fees 17,893$ 2,500$ -$ -$ -100%

Sub-total 37,808$ 23,958$ 16,659$ 19,408$ -19%

300 SUPPLIES613-336 Uniforms & Clothing -$ 180$ -$ 180$ 0%613-342 Materials & Supplies 3,500$ 2,850$ 4,274$ 3,600$ 26%

Sub-total 3,500$ 3,030$ 4,274$ 3,780$ 25%

600 CAPITAL OUTLAY 613-631 Office Equipment -$ -$ 516$ -$ 0%613-632 Computer S/W & H/W 51$ 600$ 17,407$ -$ 0%613-634 Equipment -$ 981$ -$ -$ -100%613-636 Furniture 1,162$ -$ 1,858$ -$ 0%

Sub-total 1,213$ 1,581$ 19,780$ -$ -100%

700 OTHER OPERATING COST613-720 Dues & Subscriptions 2,034$ 2,500$ 1,641$ 1,800$ -28%613-729 Conferences & Training 4,373$ 10,290$ 3,710$ 4,800$ -53%613-730 Miscellaneous 139$ 1,400$ 690$ 1,400$ 0%613-734 Employee Morale Program 3,464$ 7,600$ 7,284$ 7,390$ -3%613-736 Postage 287$ 350$ 219$ 350$ 0%

Sub-total 10,297$ 22,140$ 13,545$ 15,740$ -29%

TOTAL 205,905$ 233,611$ 229,975$ 250,654$ 7%

** PAGE 112 **

CITY OF MIDLOTHIAN 14 - FINANCE GENERAL FUND

MISSION STATEMENT: The mission of the Finance Department is to professionally administer the support functions of the City including investment management, debt management, accounting, budget, accounts payable and receivable, utility billing and collections and ensure that all financial reporting is in compliance with Generally Accepted Accounting Principles (GAAP). In addition, the Finance Department is responsible for providing accounting services for the Midlothian Development Authority, Senior Citizens Center, Conference Center, Economic Development Corporation and Midlothian Community Development Corporation. FY 2007-08 BUDGET HIGHLIGHTS:

Contract for the McLain Budgeting software package (web-based budgeting) Reclassify A/R Technician to A/R Investment Technician

KEY GOALS & OBJECTIVES GOAL 1 Maintain strict financial accountability Objectives:

Maintain financial controls and budget compliance Record and report all financial transactions Maintain strict compliance with Generally Accepted Accounting Principles Provide Council/City Manager monthly, quarterly or annual operation and investment reports Maintain required fund balances and comply with all approved policies and procedures Revise and establish financial policies for Council approval Ensure Finance staff is sufficiently trained in accounting procedures Ensure accurate recording and billing of water/wastewater charges

GOAL 2 Develop and update the City’s budget document to meet financial reporting criteria as a policy document, operations guide, financial plan and communications device Objectives:

Ensure that Council and City Manager priorities are addressed in budget Assist City Manager in submitting balanced budget to Council Prepare the budget document by incorporating revenues and expenditures, performance

measurements, statistics and analysis Prepare the document as a presentation to meet reporting criteria to the public, Council and for

management use Submit the budget document to GFOA for “Distinguished Budget Award” review

** PAGE 113 **

CITY OF MIDLOTHIAN 14 - FINANCE GENERAL FUND

GOAL 3 Prepare the annual audit in compliance with reporting changes made by GASB to develop the City’s CAFR Objectives:

Prepare audit worksheets in compliance with Generally Accepted Accounting Standards Prepare CAFR in combination with any GASB reporting changes Update the 10-year historical financial analysis in accordance with GAAP Submit the CAFR to GFOA for “Excellence in Reporting” review Research methods to improve revenues while reducing expenditures Maintain open communication with the rating services

GOAL 4 Ensure the efficient and timely procurement of supplies, materials, equipment and services for all City operations by working closely with departments, vendors and other governmental entities to ensure that both the proper quantities and quality of materials are available Objectives:

Assist departments with service/equipment needs and if necessary assist in development of procurement specification

Coordinate commodity purchasing to reduce cost to City Implement “Network Requisition Request” to ensure accurate and timely Purchase Order

requisitioning in order to avoid duplicate work Ensure purchases comply with approved budget appropriations Provide strict control over expenditures and accounting transactions to ensure proper

authorization prior to purchase of goods and services Promote interlocal contracting to improve purchasing procedures and reduce cost Administer the “Fleet Maintenance Pro” asset program to monitor City assets Implement online purchase card reconciliation program

GOAL 5 Maintain effective cash and investment management in order to retain a competitive rate of return, while protecting the City’s safety of principal Objectives:

Monitor the availability of monies for investment in all funds Improve cash flow projection schedules Monitor “capital funds available cash” and mirror investments to draw schedules of contractors Monitor and invest “fund reserves” to maximize interest earnings

* * * * *

** PAGE 114 **

CITY OF MIDLOTHIAN 14 - FINANCEGENERAL FUND

PERFORMANCE MEASUREMENTS 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008*DEMANDAnnual Audit 1 1 1 1 1Financial Reports to Council 4 4 4 4 4Invoices Submitted for Payment 4,925 4,995 6,936 8,769 9,500Purchasing Cards Processed 60 65 71 15 10 Checks Processed 5,126 6,290 4,994 4,251 4,500 Requests for Purchase Orders 473 273 272 298 310 On-Line Auctions 2 2 2 - 1 Bids Requested 35 28 21 24 25 RFP's Requested n/a 4 5 2 2 WORKLOADPayments Disbursed 9,422,682$ 10,815,715$ 13,361,389$ 21,340,486$ 22,200,000$ Journal Entries Processed 3,000 2,984 3,599 1,923 2,500 Debt Managed (millions) 36,650$ 34,895$ 84,874,922$ 82,224,922$ 86,864,922$ Avg Daily Investments (millions) 20,730,393$ 31,744,830$ 35,005,788$ 37,832,031$ 39,350,000$Bank Reconciliations 1,176 516 504 321 350 PRODUCTIVITYInvoices Processed 4,925 4,995 6,936 8,769 9,125 Annual Financial Reports Compiled 1 1 1 1 1 Bids Administered 24 22 20 22 20 RFP's Administered n/a 4 3 1 1 Major Purchase Orders Issued 473 273 272 298 310 Value of Purchase Orders 14,863,355$ 16,394,579$ 13,034,579$ 10,109,696$ 12,000,000$ GFOA CAFR Award(consecutive years) n/a n/a 1 2 3 GFOA Budget Award(consecutive years) 3 4 5 6 7 Monthly Department Meetings 12 9 9 5 6 EFFECTIVENESSMoody's Bond Rating BAA1 AA2 AA3 AA3 AA3Ending Fund Balance- General Fund 6,266,500$ 6,945,073$ 9,019,466$ 11,010,325$ 10,143,880$ City Wide Budgets Managed 23,815,235$ 25,168,614$ 30,150,032$ 35,530,091$ 39,274,093$ Cooperative Purchasing Agreements 2 3 4 5 5 Auction Collections 64,294$ 102,785$ 29,626$ -$ 15,000$ Avg Cost of Department per Capita 41.23$ 36.74$ 36.76$ 41.86$ 39.89$ * Estimated

STATISTICS

** PAGE 115 **

CITY OF MIDLOTHIAN 14 - FINANCEGENERAL FUND


ACTUAL 2005-2006

ADOPTED 2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc OverAdopted

06-07

100 PERSONNEL SERVICES614-110 Salaries & Wages 317,323$ 362,047$ 401,069$ 380,107$ 5%614-141 SS / Medicare 22,982$ 27,697$ 29,389$ 29,078$ 5%614-142 Group Health & Life Ins 43,200$ 53,473$ 46,521$ 52,253$ -2%614-143 Workers' Compensation 332$ 525$ 510$ 1,243$ 137%614-145 Unemployment Comp 1,620$ 2,160$ 71$ 1,890$ -13%614-146 TMRS 32,785$ 37,454$ 41,508$ 40,897$ 9%

Sub-total 418,242$ 483,356$ 519,069$ 505,469$ 5%

200 CONTRACTUAL SERVICES614-210 Outside Services 2,728$ 5,500$ 1,831$ 1,600$ -71%614-217 Software Maintenance 11,270$ 11,609$ 11,609$ 12,477$ 7%614-239 Professional Fees 40,000$ 50,000$ 47,960$ 63,750$ 28%

Sub-total 53,998$ 67,109$ 61,400$ 77,827$ 16%

300 SUPPLIES614-336 Uniforms & Clothing 220$ 110$ 93$ 560$ 409%614-342 Materials & Supplies 5,175$ 6,200$ 4,773$ 6,400$ 3%

Sub-total 5,395$ 6,310$ 4,866$ 6,960$ 10%

600 CAPITAL OUTLAY 614-631 Office Equipment -$ -$ -$ 1,700$ 0%614-632 Computer S/W & H/W 500$ -$ 61$ -$ 0%614-634 Equipment 581$ -$ -$ -$ 0%614-636 Office Furniture -$ 2,900$ 3,985$ -$ -100%

Sub-total 1,081$ 2,900$ 4,046$ 1,700$ -41%

700 OTHER OPERATING COST614-713 Equipment Maintenance 225$ 1,500$ 342$ 1,500$ 0%614-720 Dues & Subscriptions 2,078$ 2,610$ 2,256$ 2,470$ -5%614-724 College Tuition -$ 450$ -$ -$ -100%614-729 Conferences & Training 2,134$ 8,400$ 6,845$ 14,380$ 71%614-730 Miscellaneous 661$ 1,000$ 1,033$ 1,000$ 0%614-736 Postage 1,525$ 2,195$ 1,563$ 2,220$ 1%614-737 Printing 3,546$ 4,750$ 1,406$ 4,750$ 0%

Sub-total 10,168$ 20,905$ 13,445$ 26,320$ 26%

TOTAL 488,884$ 580,580$ 602,826$ 618,276$ 6%

** PAGE 116 **

CITY OF MIDLOTHIAN 15 - FIRE DEPARTMENT GENERAL FUND

MISSION STATEMENT: The Fire Department protects lives and property in the community through an all-hazards approach of mitigating, preparing for and responding to emergency incidents. The depart-ment mitigates through such activities as public fire education and fire prevention inspections. The Department emphasizes training, equipment maintenance, hydrant maintenance and strategic planning / budgeting. It provides rapid response to a wide scope of incidents including emergency medical services (EMS), fire suppression, hazardous materials releases, rescue, public assistance and any other “emergency” to which it is summoned. KEY GOALS & OBJECTIVES GOAL 1 Ensure that customer service needs are met both internally and externally Objectives:

Respond to at least 80% of emergency calls within five minutes Evaluate ways to cost effectively improve and maintain service levels. Improve inter-departmental coordination on projects and issues that affect the City of

Midlothian Work with our selected Construction Manager-at-Risk to complete construction on Fire

Station #3 and oversee the in-house remodel of Fire Station #1 Continue to hire and train personnel to staff Fire Station #3

GOAL 2 Continue to provide communication, equipment and training to ensure quality service, safety and response Objectives:

Continue annual wellness program and physical fitness training Continue implementation of the equipment replacement program for bunker gear and other

safety gear (#634, $25,900) Continue installation of intersection signal prioritization (Opticom System). Ensure safety is stressed in all areas and strictly enforced Continue saving through the Capital Equipment Fund for Engine (E3) to be purchased in FY

2009-2010 Utilize Federal AFG funds to replace aging SCBA and equip all fire stations with exhaust

capture equipment to minimize diesel soot exposure GOAL 3 Continue to maintain commitment to nationally recognized standards and procedures Objectives:

Maintain a high level of quality and ensure employees adhere to current State of Texas standards promulgated by the Texas Commission on Fire Protection and the Texas State Department of Health Services

Work with Intermedix to maximize ambulance billing collection rate to offset the cost to taxpayers and to institute a wireless incident data entry system to improve the accuracy and productivity of staff

Continue the “Quality Assessment & Quality Improvement” program for our EMS delivery

** PAGE 117 **

CITY OF MIDLOTHIAN 15 - FIRE DEPARTMENT GENERAL FUND

GOAL 4 Increase our efforts in the area of public education Objectives:

Involve operations personnel to assist in public education programs Increase public education to private day cares and civic organizations Participate in Citizens’ Academy

GOAL 5 Upgrade the Department’s training program Objectives:

Research courses that can be brought to the Department and cooperatively train with surrounding agencies

Improve fire and specialized rescue CE’s to the same high level currently stressed in our EMS CE’s (continuing education credits)

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

03-04 04-05 05-06 06-07 07-08

EXP

END

ITUR

E

02,0004,0006,0008,00010,00012,00014,00016,00018,000

POP

ULA

TIO

NEXPENDITURE POPULATION

* * * * *

** PAGE 118 **

CITY OF MIDLOTHIAN 15- FIREGENERAL FUND

FULL TIME 2003-2004 2004-2005 2005-20062006-2007ACTUAL

2007-2008*ESTIMATED

Fire Chief 1 1 1 1 1Deputy Chief 1 1 2 2 2Fire Captains 0 0 3 3 3Fire Lieutenants 3 3 3 3 3Fire Operations 15 21 21 21 27Administrative Assistant 1 1 1 1 1Full Time Equivalents 21 27 31 31 37Volunteers 10 4 3 1 1

PERFORMANCE MEASURES 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008*DEMANDCity Population 10,650 12,600 13,300 14,400 15,500 ESD Population 10,475 11,065 11,418 12,103 12,829 CITY & ESD POPULATION 21,125 23,665 24,718 26,503 28,329 % Increase 27.37% 24.25% 9.52% 9.65% 6.89%Service Area (Miles) 115 115 115 115 115Fire Division Staff 21 27 31 31 37

Calls for Service 2,110 2,481 2,722 2,704 2,840 Calls for EMS Service 1,468 1,456 1,605 1,725 1,800 Fire & Misc 642 893 1,117 979 1,040 Grass Fires 22 61 42 22 30Warning System Maintenance (7 sirens) 12 12 12 10 12WORKLOADPatients Transported 1,002 1,054 696 1,097 1,100 Facilities Maintained 1 1 2 2 2Minimum Staffing per day 5 5 6 7 8Vehicles maintained 13 14 15 16 17Commercial Fire Inspections 25 129 76 72 80Mutual Aid Received 44 86 127 41 50Automatic Aid Received 145 201 130 218 200PRODUCTIVITYMutual Aid Given 97 88 44 74 60Calls for Service per Firefighter 100 92 88 90 90Automatic Aid Provided 97 127 103 151 150EFFECTIVENESSFire Deaths 0 0 0 0 0Avg Transport time to Hospital (minutes 24 22 19 19 19Avg Response Time (minutes) 6:34 7:26 7:19 6:51 6:50Actual Training hours per Firefighter 102 95 76 94 100Public Education Programs 10 10 10 10 10Ambulance Fees 122,890$ 593,228$ 679,736$ 760,115$ 720,000$ # of Citizen's per Firefighter 1,006 876 797 855 766 Cost of Fire Operations per City Capita 140.64$ 159.05$ 169.89$ 184.65$ 208.81$

The operations and training of staff will continue to expand as the demand for service increases throughout the city.Additional staffing will be required as Fire Station #3 begins operations in FY 08-09.

FIRE PERSONNEL SCHEDULE

*Estimated

Staffing was increased incrementally beginning FY 2002-03 for Fire Station #2 to open in April 2006, to reduce the impact to the M&O tax rate

STATISTICS

** PAGE 119 **

CITY OF MIDLOTHIAN 15 - FIRE DEPARTMENTGENERAL FUND


ACTUAL2005-2006

ADOPTED 2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc OverAdopted

06-07

100 PERSONNEL SERVICES615-110 Salaries & Wages 1,289,769$ 1,587,073$ 1,572,731$ 1,817,277$ 15%615-119 Overtime Pay 114,297$ 111,000$ 108,730$ 125,249$ 13%615-141 SS / Medicare 103,692$ 129,904$ 124,197$ 148,604$ 14%615-142 Group Health & Life Ins 183,972$ 217,479$ 216,415$ 254,684$ 17%615-143 Workers' Comp 21,954$ 23,432$ 24,529$ 51,644$ 120%615-145 Unemployment Comp 7,793$ 8,370$ 396$ 9,990$ 19%615-146 TMRS 145,570$ 176,888$ 173,988$ 209,140$ 18%

Sub-total 1,867,047$ 2,254,146$ 2,220,985$ 2,616,588$ 16%

200 CONTRACTUAL SERVICES615-210 Outside Services 27,965$ 26,920$ 27,783$ 43,460$ 61%615-217 Software Maintenance 2,355$ 3,100$ 2,813$ 3,260$ 5%615-241 Collection Fees (Ambulance) 83,788$ 73,200$ 90,861$ 86,400$ 18%615-243 Equipment Maintenance 5,280$ 5,400$ 5,280$ 5,600$ 4%

Sub-total 119,388$ 108,620$ 126,737$ 138,720$ 28%

300 SUPPLIES615-318 Janitorial Supplies 3,227$ 3,000$ 2,645$ 4,010$ 34%615-335 Minor Tools 719$ 1,000$ 1,662$ 1,250$ 25%615-336 Uniforms & Clothing 20,125$ 23,000$ 22,786$ 37,950$ 65%615-342 Materials & Supplies 6,747$ 8,500$ 7,850$ 8,500$ 0%615-343 Medical Supplies 35,224$ 38,000$ 40,177$ 40,600$ 7%615-344 Chemical Supplies 4,092$ 3,500$ 5,544$ 4,500$ 29%

Sub-total 70,134$ 77,000$ 80,663$ 96,810$ 26%

500 DEBT SERVICE615-527 Lease Purchase (Rescue Truck) 27,389$ -$ -$ -$ 0%

27,389$ -$ -$ -$ 0%

600 CAPITAL OUTLAY 615-627 DHS Grant 16,359$ -$ -$ -$ 0%615-632 Computer S/W & H/W -$ 26,000$ 3,108$ -$ -100%615-633 Vehicles 7,001$ -$ 5,510$ -$ 0%615-634 Equipment 55$ -$ 48,554$ 40,900$ 0%615-635 Radio Equipment 2,996$ -$ 3,558$ -$ 0%615-636 Office Furniture 1,146.99$ -$ 1,967$ -$ 0%615-651 Fire Station #2 Misc Equip 28,293$ -$ -$ -$ 0%615-690 CEP -$ 2,500$ -$ -$ -100%

Sub-total 55,853$ 28,500$ 62,697$ 40,900$ 44%

700 OTHER OPERATING COST615-710 Vehicle Maintenance 35,705$ 30,000$ 43,459$ 33,000$ 10%615-711 Fuel 28,944$ 22,000$ 32,608$ 30,000$ 36%615-713 Equipment Maintenance 20,024$ 19,000$ 24,350$ 19,950$ 5%615-715 Siren Maintenance 200$ 1,500$ 3,596$ 1,500$ 0%615-718 Hazmat Clean up -$ 1,500$ -$ 1,500$ 0%

** PAGE 120 **

CITY OF MIDLOTHIAN 15 - FIRE DEPARTMENTGENERAL FUND


ACTUAL2005-2006

ADOPTED 2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc OverAdopted

06-07700 OTHER OPERATING COST (Con't)615-720 Dues & Subscriptions 1,801$ 2,900$ 1,849$ 3,050$ 5%614-724 College Tuition 2,671$ 4,000$ 1,693$ 4,000$ 0%615-729 Conferences & Training 7,178$ 16,500$ 15,535$ 30,600$ 85%615-730 Miscellaneous 3,041$ 3,000$ 1,661$ 3,500$ 17%615-736 Postage 259$ 500$ 251$ 500$ 0%615-749 Telephone 5,519$ 6,560$ 5,502$ 6,660$ 2%615-751 Electricity 17,684$ 25,200$ 20,814$ 25,000$ -1%615-752 Utilities - Gas (Atmos) 963$ 4,080$ 2,193$ 4,200$ 3%615-755 Facility Maintenance 2,687$ 8,000$ 8,266$ 8,000$ 0%615-758 Utilities - Propane 2,840$ 8,004$ 2,431$ 3,400$ -58%615-765 Water 1,667$ 4,500$ 1,332$ 3,600$ -20%

Sub-total 131,183$ 157,244$ 165,542$ 178,460$ 13%

800 TRANSFER TO OTHER FUNDS615-860 Tnsf to Capital Repl Fund -$ -$ -$ 160,000$ 0%

Sub-total -$ -$ -$ 160,000$ 0%

900 SPECIAL PROJECTS615-912 Firemen's Pension 4,160$ 8,500$ 2,432$ 5,000$ -41%615-930 Fire Prevention Materials 801$ -$ (89)$ -$ 0%

Sub-total 4,961$ 8,500$ 2,343$ 5,000$ -41%

TOTAL 2,275,954$ 2,634,010$ 2,658,967$ 3,236,478$ 23%

** PAGE 121 **

CITY OF MIDLOTHIAN 16 - BUILDING INSPECTIONS GENERAL FUND

MISSION STATEMENT: The mission of the Building Inspections Division is to administer professionally-accepted standards and adopted regulations to safeguard life, safety, health, property and public welfare by regulating and controlling the design, construction, quality of materials, use and occupancy, location and maintenance of all buildings and structures within the Midlothian City limits. FY 2007-2008 BUDGET HIGHLIGHTS:

Reclassify Building Inspector to Sr. Building Inspector KEY GOALS & OBJECTIVES: GOAL 1 Continue to improve both external and internal customer service Objectives:

Complete all inspection requests within 24 hours Complete all building plans review within 5 working days Update information on the City’s website Educate the citizens and staff on changes to the code and ordinance requirements Provide written information in both English and Spanish to educate end users Create a coalition of cities to identify methods for preventing fraud against citizens Require all construction contractors/builders to register by license and/or by trade Review all permit applicants for proper registration, insurance and valid licenses Survey surrounding cities on permitting of roofing, siding and other miscellaneous

contractors to protect Midlothian homeowners GOAL 2 Continue to educate and train all staff Objectives:

Ensure all certifications are current Train all staff on changes to building code requirements Interact with State Comptroller for each building trade to maintain/update all state license

and insurance requirements

GOAL 3 Improve documentation of code and inspection results Objectives:

Archive and retain construction plans and documents Update technology via equipment or software Reduce storage requirements with the use of technology Provide efficiency in obtaining and documenting inspection results

** PAGE 122 **

CITY OF MIDLOTHIAN 16 - BUILDING INSPECTIONS GENERAL FUND

GOAL 4 Continue to provide professional inspections of proposed and/or possible projects Objectives:

Adopt new contractor registration rules Train all staff on new plan review software Train all staff on new permitting software

INSPECTIONS & POPULATION

0

200

400

600

800

2003 2004 2005 2006 2007 2008

YEARS

INS

PEC

TIO

NS

-

5,000

10,000

15,000

20,000

PO

PULA

TIO

N

RESIDENTIAL COMMERCIAL POPULATION

HOUSING PERMITS AND VALUE

0

100

200

300

400

500

600

2003 2004 2005 2006 2007 2008

PERM

ITS

-5,000,000

5,000,000

15,000,000

25,000,000

35,000,000

45,000,000

55,000,000

VAL

UE

PERMITS VALUE

* * * * *

** PAGE 123 **

CITY OF MIDLOTHIAN 16 - BUILDING INSPECTIONSGENERAL FUND

Residential # of Permits Value # of Permits Value # of Permits ValueWaxahachie 434 47,640,523$ 376 53,132,171$ 323 47,256,430$ Midlothian 420 40,636,320$ 463 59,101,484$ 309 44,487,923$

Commercial # of Permits Value # of Permits Value # of Permits ValueWaxahachie 37 38,111,665$ 43 20,465,480$ 66 100,855,751$ Midlothian 17 11,233,850$ 11 24,140,505$ 9 18,847,375$

DEMAND 2003 2004 2005 2006 2007 2008*PermitsSingle Family/Duplex Houses 256 420 387 411 286 297Multi-Family Apartment Buildings 0 0 0 0 0 0Churches, Religious Buildings 1 2 0 1 2 3Industrial Buildings 2 6 2 1 0 0Offices, Banks, Professional Buildings 3 5 8 4 3 4Public Works, Utility Buildings 0 1 1 0 0 0Schools/Educational Buildings 1 1 4 0 1 1Stores/Customer Service Buildings 3 3 4 4 3 3New Non-Residential Buildings 3 10 6 6 2 3Structures Other Than Buildings 40 29 32 40 45 47Residential Additions/Alterations 16 23 35 51 36 37Non-Residential Additions/Alterations 13 13 19 34 47 49Residential Carports/Garages 9 4 7 4 2 3Residential Demolitions 0 2 1 2 4 2Non-Residential Demolitions 2 0 0 1 0 0INSPECTIONSElectrical 824 874 2,441 2,709 1,839 1,913Plumbing 587 452 2,176 2,610 1,650 1,716Foundation 284 336 1,189 1,368 989 1,029HVAC 285 357 1,382 1,551 1,002 1,042Framing 298 336 713 821 499 519Final Residential Occupancy Inspections 291 399 550 635 438 456Final Commercial Occupancy Inspections 291 123 113 95 77 80EFFECTIVENESSResidential Inspections w/in 5 days 98% 99% 100% 100% 100% 100%Total Permits Issued 349 519 506 560 432 449Residential Permit Values 23,603,632$ 38,758,948$ 36,683,690$ 53,149,268$ 41,897,111$ 43,572,995$ Stores/ Customer Service Permit Values 152,000$ 1,250,000$ 1,743,000$ 18,463,750$ 3,573,625$ 3,716,570$ Total Inspections Performed 2,860 2,877 8,564 10,339 6,879 7,154$ * Estimated

STATISTICS

BUILDING STATISTICS BETWEEN NEIGHBORING CITIES

PERFORMANCE MEASUREMENTS

FY 2004-2005 FY 2005-2006 FY 2006-2007

** PAGE 124 **

CITY OF MIDLOTHIAN 16 - BUILDING INSPECTIONSGENERAL FUND


ACTUAL 2005-2006

ADOPTED 2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc OverAdopted

06-07

100 PERSONNEL SERVICES616-110 Salaries & Wages 190,226$ 197,779$ 197,477$ 208,542$ 5%616-119 Overtime 553$ 2,000$ 132$ 2,000$ 0%616-141 SS / Medicare 13,595$ 15,283$ 14,146$ 16,106$ 5%616-142 Group Health & Life Ins 31,306$ 32,016$ 31,771$ 32,072$ 0%616-143 Workers' Comp 512$ 693$ 669$ 1,653$ 139%616-145 Unemployment Comp 1,080$ 1,080$ -$ 1,080$ 0%616-146 TMRS 19,711$ 20,667$ 20,447$ 22,653$ 10%

Sub-total 256,983$ 269,518$ 264,642$ 284,106$ 5%

200 CONTRACTUAL SERVICES616-210 Outside Services 2,408$ 1,700$ 2,291$ 1,700$ 0%

Sub-total 2,408$ 1,700$ 2,291$ 1,700$ 0%

300 SUPPLIES606-335 Minor Tools -$ -$ -$ 1,000$ 0%616-336 Uniforms & Clothing 689$ 1,725$ 784$ 1,725$ 0%616-342 Materials & Supplies 5,665$ 4,200$ 2,862$ 4,200$ 0%

Sub-total 6,354$ 5,925$ 3,646$ 6,925$ 17%

600 CAPITAL OUTLAY 616-632 Computer S/W & H/W 1,017$ -$ 42$ -$ 0%616-690 CEP 7,125$ -$ -$ -$ 0%

Sub-total 8,142$ -$ 42$ -$ 0%

700 OTHER OPERATING COST616-710 Vehicle Maintenance 2,123$ 1,230$ 714$ 2,600$ 111%616-711 Fuel 4,065$ 4,264$ 3,511$ 5,264$ 23%616-720 Dues & Subscriptions 465$ 525$ 165$ 525$ 0%616-729 Conferences & Training 5,746$ 3,800$ 160$ 3,800$ 0%616-730 Miscellaneous -$ 250$ 49$ 250$ 0%616-736 Postage 173$ 260$ 166$ 260$ 0%616-749 Telephone 2,075$ 2,400$ 2,062$ 2,400$ 0%

Sub-total 14,647$ 12,729$ 6,826$ 15,099$ 19%

TOTAL 288,534$ 289,872$ 277,447$ 307,830$ 6%

** PAGE 125 **

CITY OF MIDLOTHIAN 17 – ENGINEERING GENERAL FUND

MISSION STATEMENT: The Engineering Department provides assistance and guidance for the development of the City of Midlothian. These responsibilities include engineering review of all developments and management of capital improvement projects within the City by overseeing construction of street, drainage, and water and sewer improvements to ensure all new construction is in conformance with City regulations and requirements. In addition, the Engineering Department is responsible for the management and oversight of the water treatment plant staff and operations. FY 2007-2008 BUDGET HIGHLIGHTS

Railport Pavement Rehabilitation- Plan and implement rehabilitation of streets in Railport Industrial Park $50,000

Street / Drainage Rehabilitation- Plan and implement rehabilitation projects within Midlothian for $200,000

KEY GOALS AND OBJECTIVES: GOAL 1 Improve selected streets within the City that have deteriorated and require extensive rehabilitation and improve the vehicular capacity of these streets for more efficient movement of traffic OBJECTIVES:

Work closely with the Public Works Department to prioritize streets, scheduling of improvements in coordination of the Pavement Management System and in possible combination with drainage and utility improvements

Manage projects, utilizing City staff as much as possible, in order to complete several projects in an efficient and cost effective manner

Continue and complete the construction of the Street Bond Program of 2003 1) Engineer and complete installation of traffic signals on North 9th Street & US Highway

67 2) Begin construction of US Highway 67 access roads and overpasses in coordination with

TxDOT Continue to evaluate and recommend streets for street rehabilitation program Street/Drainage Rehabilitation and Railport Rehabilitation - plan and implement

rehabilitation projects within Midlothian (#644, $200,000) (#645, $50,000) GOAL 2 Implement the approved May 2006 Street Bond Projects and various utility projects OBJECTIVES:

Work closely with City staff and private engineering consultants in planning and scheduling the proposed improvements 1) Begin and complete construction of Plum Creek Sanitary Sewer Project 2) Begin and complete Mt. Zion Road and Sudith Lane capital improvement projects 3) Begin and complete construction of water main along US Highway 287 to Rex Odom

Road 4) Complete design and begin construction of Mockingbird Lane capital improvement

project 5) Complete Mt. Zion Road railroad crossing improvement project

** PAGE 126 **

CITY OF MIDLOTHIAN 17 – ENGINEERING GENERAL FUND

Schedule public meetings with affected property owners in advance of improvements Coordinate all required approvals and authorization through City Council in a timely manner

GOAL 3 Pursue implementation of Water/Wastewater Master Plans OBJECTIVES:

Begin and complete process study for future water treatment plant Begin and complete design of Phase I components of future water treatment plant Acquire property for future plant and additional property at existing plant Negotiate new wholesale water contracts and raw water acquisition rights Coordinate with Utility Subcommittee and Advisory Board

GOAL 4 Pursue professional services to assist with possible future projects OBJECTIVES:

Adopt drainage design manual and utility fee program Revise and update Subdivision Regulations and Standard Construction Details Adopt water conservation plan and update drought contingency plans

* * * * *

** PAGE 127 **

CITY OF MIDLOTHIAN 17 - ENGINEERINGGENERAL FUND

PERFORMANCE MEASUREMENTS 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008*DEMANDMiles of Paved Streets 149.94 163.63 172.12 116 119.83Service Area (in sq. miles) 48 48 48 48 48Capital Projects Monitored 12 11 23 15 18WORKLOADCapital Projects in Progress 12 11 23 15 18EFFECTIVENESSPlan ReviewSubdivisions n/a n/a 24 17 20Commercial n/a n/a 19 25 20Walk Through Inspections n/a n/a 6 5 5Conditional Acceptance of Development n/a n/a 5 1 1Final Accepted by City n/a n/a 5 5 5Development Review Committee n/a n/a 39 53 45Minor Plat n/a n/a 13 16 15Preliminary Plat n/a n/a 21 13 10Final Plat n/a n/a 20 12 10Zoning/Rezoning n/a n/a 11 10 10Replat n/a n/a 13 18 15Amended Plat n/a n/a 8 9 8PD Amendment n/a n/a 4 1 1Specific Use Permit n/a n/a 2 8 5Site Plan Review n/a n/a n/a 6 5Septic Waiver n/a n/a 3 8 5Flood Plain Permits n/a n/a 0 0 0Drilling Permit n/a n/a n/a 9 0Variance n/a n/a n/a 4 2Construction Inspections (in hours)Subdivisions n/a n/a 581 801 650Street Rehab Projects n/a n/a 16 0 25Fund 115 Street Bond Projects n/a n/a 65 0 0Fund 116 Street Bond Projects n/a n/a 520 444 400Fund 120 Street Bond Projects n/a n/a n/a 33 50Navarro College n/a n/a 6 0 0Drainage Fund Projects n/a n/a 5 0 0New Development Projects n/a n/a 592 403 400Other Project Inspections n/a n/a 26 191 150Utility Construction Inspections (in hours)Subdivisions n/a n/a 665 317 300Street Rehab Projects n/a n/a 0 0 0Fund 115 Street Bond Projects n/a n/a 9 0 0Fund 116 Street Bond Projects n/a n/a 280 270 200Fund 120 Street Bond Projects n/a n/a n/a 53 75Navarro College n/a n/a 2 0 0Utility Fund Projects n/a n/a 188 216 200Drainage Fund Projects n/a n/a 68 0 0New Development Projects n/a n/a 385 455 420Other Project Inspections n/a n/a 158 325 300Capital Projects Completed n/a n/a 14 6 5Street Improvements (in miles) 14.94 13.69 8.49 3.83 3.00Sewer Improvements (in miles) 8.39 2.14 15.49 4.62 3.00Water Improvements (in miles) 1.91 1.49 3.87 3.72 3.00Master Water & Sewer Plan n/a n/a n/a √ n/aImpact Fee Analysis n/a n/a n/a √ n/aAvg Cost of Dept Operations Per Capita n/a n/a 61.86$ 50.47$ 48.76$ * Estimated

STATISTICS

** PAGE 128 **

CITY OF MIDLOTHIAN 17 - ENGINEERINGGENERAL FUND


ACTUAL 2005-2006

ADOPTED 2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc OverAdopted

06-07

100 PERSONNEL SERVICES617-110 Salaries & Wages 233,238$ 240,809$ 243,963$ 258,517$ 7%617-119 Overtime Pay -$ -$ -$ 5,000$ 0%617-141 SS / Medicare 17,152$ 18,422$ 17,995$ 20,160$ 9%617-142 Group Health & Life Ins 32,469$ 33,353$ 32,961$ 33,468$ 0%617-143 Workers' Comp 570$ 752$ 732$ 2,102$ 180%617-145 Unemployment Comp 1,350$ 1,350$ 1$ 1,350$ 0%617-146 TMRS 23,983$ 24,912$ 25,244$ 28,352$ 14%

Sub-total 308,761$ 319,598$ 320,895$ 348,949$ 9%

200 CONTRACTUAL SERVICES617-210 Outside Services 1,334$ 6,000$ 4,515$ 6,250$ 4%617-217 Software Maintenance -$ 2,500$ -$ -$ -100%617-239 Professional Fees 3,353$ 95,000$ 98,568$ 95,000$ 0%

Sub-total 4,687$ 103,500$ 103,082$ 101,250$ -2%

300 SUPPLIES617-335 Minor Tools 160$ 300$ 143$ 300$ 0%617-336 Uniforms & Clothing 543$ 850$ 818$ 875$ 3%617-342 Materials & Supplies 2,029$ 3,750$ 1,915$ 3,750$ 0%

Sub-total 2,731$ 4,900$ 2,876$ 4,925$ 1%

600 CAPITAL OUTLAY 617-632 Computer S/W & H/W 47$ -$ -$ -$ 0%617-634 Equipment 515$ 1,500$ 1,343$ 1,500$ 0%617-636 Office Furniture 1,298$ 3,500$ 1,873$ 2,500$ -29%617-644 Street / Drainage Rehab 490,332$ 177,000$ 118,923$ 200,000$ 13%617-645 Railport Pavement Maint -$ 50,000$ 6,780$ 50,000$ 0%

Sub-total 492,192$ 232,000$ 128,919$ 254,000$ 9%

700 OTHER OPERATING COST617-710 Vehicle Maintenance 1,344$ 2,500$ 2,069$ 2,500$ 0%617-711 Fuel 7,643$ 7,500$ 6,358$ 7,000$ -7%617-713 Equipment Maintenance -$ 250$ -$ 250$ 0%617-716 Publications 131$ 225$ 126$ 225$ 0%617-720 Dues & Subscriptions 551$ 660$ 625$ 720$ 9%617-729 Conferences & Training 2,296$ 3,000$ 2,265$ 3,430$ 14%617-730 Miscellaneous 284$ 750$ 306$ 750$ 0%617-736 Postage 176$ 700$ 239$ 500$ -29%617-749 Telephone 1,881$ 2,210$ 2,063$ 2,275$ 3%

Sub-total 14,306$ 17,795$ 14,050$ 17,650$ -1%

TOTAL 822,678$ 677,793$ 569,822$ 726,774$ 7%

** PAGE 129 **

CITY OF MIDLOTHIAN 18 – PLANNING GENERAL FUND

MISSION STATEMENT: The Planning Department strives to enhance Midlothian’s quality of life by working to: • Ensure that the zoning, platting, development review and inspections processes are fair,

efficient, timely, innovative, and supportive of adopted City goals and state law requirements • Protect public safety by administering building and construction codes that are fair and effective • Provide accurate, relevant information and analysis needed to guide decision-making of the City

Council, Planning and Zoning Commission, and Zoning Board of Adjustment • Conduct sound long-range planning, through the Comprehensive and Thoroughfare Plans, to

build a strategic framework to guide Midlothian’s future growth • Educate and inform the City’s varied interests on the planning process using the Internet and

other media. Use the public input process to build consensus and resolve conflict • Help foster economic vitality, diversification and a healthy tax base through sound land use

planning and assistance to the City’s Economic Development Agencies • Maintain an outstanding planning staff through aggressive professional development and the

maintenance of the highest ethical and professional standards • Provide enhanced recreational and project approval services to the public KEY GOALS & OBJECTIVES: GOAL 1 Conduct studies in cooperation with outside agencies and organizations to achieve development goals Objectives:

Work with the Historic Advisory Board, Downtown Merchants Association and the public on the development of standards and incentives to preserve the architecture and character of the downtown area

Work with the Historic Advisory Board, property owners and the public on the development of architectural and site development standards for the 8th Street corridor from Ave. E to the 8th Street bridge

Work with the Historic Advisory Board and property owners to develop an historic overlay district, development standards and incentives for historic preservation in “Old Town”

Develop standards for roadside trials, street crossings, trail heads and trail designs based on the adopted trail plan; evaluate financing mechanisms and maintenance for trails; and, promote a public trails support group

Work with the Airport Board, the City of Waxahachie and Ellis County to develop an “Airport Overlay District” to protect the airport from unacceptable land uses and provide for height restrictions.

GOAL 2 Enhance and/or expand existing programs to achieve development goals Objectives:

Upgrade our existing GIS capabilities by providing linkages to other data resources and aerial photographs and providing public access to GIS-based information

Revise and expand our current commercial development standards to require a menu-driven list of options applicable to a variety of situations and development patterns

** PAGE 130 **

CITY OF MIDLOTHIAN 18 – PLANNING GENERAL FUND

Work with drillers, property owners, and pipeline operators to develop a drilling, processing and waste disposal plan for the west side of the City to protect future development patterns and land uses

Expand the building permit review and response process through the use of new computer programs (Incode and Buzzsaw) and field “Toughbook” computers

Select a site for the Community Park, develop preliminary plans and cost estimates, and begin detailed designs and implementation

Work with the Park Board and community merchants to promote an entertainment month of festivities including concerts, movies and possible Memorial Day Parade to promote the City, downtown and local businesses

* * * * *

** PAGE 131 **

CITY OF MIDLOTHIAN 18 - PLANNINGGENERAL FUND

PERFORMANCE MEASURES 2003-04 2004-05 2005-06 2006-07 2007-08*DEMANDPlats 46 43 62 48 40Zoning Cases 12 20 19 13 10Site Plans 7 4 1 4 2Voluntary Annexation Cases 1 1 2 1 1Non-Voluntary Annexation 5 0 1 0 0Zoning Board of Adjustment Cases 5 7 2 7 5Miscellaneous Cases 39 30 36 40 35Other Cases 16 17 22 37 35WORKLOADComprehensive Plan Meetings n/a 10 15 0 0Historic Commission Meetings 4 4 4 4 4Zoning Board of Adjustment Meetings 3 4 2 6 4Planning and Zoning Commission Mtgs 12 12 12 12 12PRODUCTIVITYResidential Lots Platted 254 837 770 329 275Commercial/Industrial Lots Platted 43 15 25 8 5Plats 46 43 62 48 40Zoning Cases 12 20 19 13 10Specific Use Permits 7 5 18 9 8EFFECTIVENESSAverage residential home value 148,928$ 162,389$ 189,310$ 193,121$ 193,121$ Municipal Annexation Plan Adopted 12/2/2003 n/a 11/22/2005 n/a n/aImpact Fee Revisions Adopted n/a n/a n/a 10/10/2006 n/aCity Comprehensive Plan Revisions n/a n/a n/a 2 n/aDevelopment Ordinances 10 6 8 13 10Acreage RezonedResidential 2.52 123.97 279.19 0 n/aNon-Residential 66.10 118.99 91.00 91.59 n/aPlanned Development 743.50 232.38 567.07 1639.00 n/aTotal Acreage Zoned 812.12 475.34 937.26 1730.59 n/aCity Limits Acreage after Approved Annexations: 30,927.13 31,028.25 31,143.26 31,235.65 n/a

FULL TIME 2003-04 2004-05 2005-06 2006-07 2007-08*Director of Development Services 1 1 1 1 1Administrative Assistant 1 1 1 1 1Development Clerk 0 1 1 1 1Planning Managers 2 2 2 2 2FULL TIME EQUIVALENTS (FTEs) 4 5 5 5 5

STATISTICS

* FY 2007-07 performance measurements are estimated

DEVELOPMENT SERVICES

** PAGE 132 **

CITY OF MIDLOTHIAN 18 - PLANNINGGENERAL FUND


ACTUAL2005-2006

ADOPTED 2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc OverAdopted

06-07

100 PERSONNEL SERVICES618-110 Salaries & Wages 261,833$ 276,553$ 282,641$ 290,522$ 5%618-118 Car Allowance 4,800$ 5,150$ 3,200$ -$ -100%618-119 Overtime Pay 1,642$ 2,000$ 1,832$ 2,000$ 0%618-141 SS / Medicare 19,685$ 21,703$ 20,966$ 22,378$ 3%618-142 Group Health & Life Ins 30,921$ 31,961$ 31,542$ 33,751$ 6%618-143 Workers' Compensation 613$ 932$ 914$ 2,152$ 131%618-145 Unemployment Comp 1,350$ 1,350$ 30$ 1,350$ 0%618-146 TMRS 27,716$ 29,394$ 29,767$ 31,468$ 7%

Sub-total 348,560$ 369,044$ 370,891$ 383,621$ 4%

200 CONTRACTUAL SERVICES618-208 Elevator Inspections -$ 2,000$ 1,921$ -$ -100%618-210 Outside Services 1,339$ 2,200$ 5,677$ 1,500$ -32%618-217 Software Maintenance -$ -$ 1,900$ 11,500$ 0%618-239 Professional Fees 113,073$ 151,250$ 121,722$ 78,000$ -48%618-240 Maintenance Agreements -$ 6,700$ -$ -$ -100%

Sub-total 114,412$ 162,150$ 131,219$ 91,000$ -44%

300 SUPPLIES618-318 Janitorial Supplies 722$ 5,000$ 910$ -$ -100%618-336 Uniforms & Clothing -$ 225$ -$ 225$ 0%618-342 Materials & Supplies 4,114$ 4,000$ 3,808$ 4,000$ 0%

Sub-total 4,836$ 9,225$ 4,718$ 4,225$ -54%

600 CAPITAL OUTLAY 618-631 Office Equipment 2,653$ -$ -$ -$ 0%618-632 Computer S/W & H/W 4,327$ 1,000$ 10,811$ 97,200$ 9620%618-636 Office Furniture 6,863$ -$ -$ -$ 0%

Sub-total 13,843$ 1,000$ 10,811$ 97,200$ 9620%

700 OTHER OPERATING COST618-710 Vehicle Maintenance 285$ 500$ 53$ 500$ 0%618-711 Fuel 170$ 500$ 225$ 500$ 0%618-713 Equipment Maintenance 713$ 1,000$ 576$ 1,000$ 0%618-716 Publications 8,767$ 7,000$ 4,686$ 7,000$ 0%618-720 Dues & Subscriptions 2,364$ 2,628$ 2,825$ 2,987$ 14%618-729 Conferences & Training 7,693$ 5,715$ 7,032$ 7,515$ 31%618-730 Miscellaneous 397$ 500$ 1,566$ 500$ 0%618-736 Postage 3,246$ 3,500$ 969$ 3,500$ 0%618-737 Printing -$ 2,500$ 905$ 2,500$ 0%618-743 Board Expenses 2,809$ 2,300$ 2,531$ 2,300$ 0%618-749 Telephone 1,515$ 1,900$ 2,877$ 2,380$ 25%618-755 Facility Maintenance 3,892$ 5,000$ 3,083$ -$ -100%

Sub-total 31,851$ 33,043$ 27,327$ 30,682$ -7%

TOTAL 513,502$ 574,462$ 544,966$ 606,728$ 6%

** PAGE 133 **

CITY OF MIDLOTHIAN 19 - POLICE GENERAL FUND

MISSION STATEMENT: The mission of the Midlothian Police Department is to positively impact the quality of life throughout the community by providing the highest standards of service to our citizens. The Department is committed to forming practical partnerships with the citizens to resolve problems, reduce fear, preserve the peace and enforce laws. Through quality training and high professional standards, we will provide a safe and pleasant environment for all of Midlothian Citizens. The Police Department includes the Police Chief, two Captains, Administrative Assistant, four Sergeants, fifteen Patrol Officers, two Motorcycle Officers, two Criminal Investigators, Communications Superintendent and seven Communications Specialists.

FY 2007-08 BUDGET HIGHLIGHTS: Increase staffing by three (3) Police Officers in response to community growth

($113,880) Implement Field Training Officer (FTO) Pay ($3,400) Addition of one new patrol vehicle to fleet ($39,981) to equip new officers

Replacement of two patrol vehicles ($72,374)

Partial Conversion of VHS System to Mobile Digital System ($40,000 – 8 Units)

Replacement of three handheld radar units ($5,400)

KEY GOALS & OBJECTIVES: GOAL 1 Create productive relationships with Ellis County/North Texas Law Enforcement Agencies Objectives:

Establish regular, if not quarterly, meetings with Ellis County Law Enforcement. Representatives to include Ellis County DA, Municipal Law Enforcement, County Law Enforcement Officials and Federal Law Enforcement

Establish official inter-local agreements with adjacent law enforcement agencies to provide for effective training and delivery of intervention capabilities

Maintain and encourage membership in Law Enforcement/County/NTCOG committees and organizations that will enhance our relationship with outside public safety/judicial agencies

GOAL 2 Enhance First Responder capabilities Objectives:

Continue efforts to establish the Southern Regional Response Group Establish Memorandums of Understanding to create regional teams to provide First

Responder capability to catastrophic events that would normally overwhelm Midlothian’s limited resources

Continue work with NTCOG to establish grant funding for areas of limited or no functionality

Continue to establish a training consortium that will enhance Midlothian Police Department’s ability to provide professional law enforcement

Establish effective relationships with Social Assistance Providers to ensure the most efficient delivery of needed assistance to Citizens of Midlothian

** PAGE 134 **

CITY OF MIDLOTHIAN 19 - POLICE GENERAL FUND

GOAL 3 Continue efforts to educated staff and first line supervisors in most recent and effective management/leadership theory and technique Objectives:

Ensure that the Department’s supervision receives mandatory as well as advanced training to assist with the efficient delivery of Law Enforcement Services to the Citizens and other stakeholders in Midlothian and Ellis County

Establish effective training relationships with area Law Enforcement to provide most cost effective and abundant training opportunities for Midlothian personnel

Continue to encourage staff to attend college and advance courses designed to enhance their skills, knowledge, and capabilities

GOAL 4 Establish programs targeted to educated and enhance the Department’s relationships with the Citizens of Midlothian Objectives:

Establish a Citizens Police Academy Establish an efficient and effective Reserve Peace Officer Program Establish a volunteer Police Chaplains Program Establish a Directed Patrol Program to target neighborhood and local business recurring

concerns Assist neighborhoods with the development of Crime Watch/HOA that actually assist

Midlothian Police Department police their neighborhoods

GOAL 5 Enhance the budget/goal and objectives development process Objectives:

Assist supervisory personnel with goals/objectives and necessary budget requests to accomplish both day-to-day objectives in addition to goals of enhanced service to the public or capability with certain areas of expertise

Design and implement an effective work plan development and maintenance program Establish frequent evaluations on the progress of goal and objectives

* * * * *

** PAGE 135 **

CITY OF MIDLOTHIAN 19 - POLICEGENERAL FUND

PERFORMANCE MEASURES 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008*DESCRIPTIVEOperating Budget 2,120,112$ 2,296,794$ 2,362,445$ 2,744,171$ 3,272,443$ Certified Police Officers 24 24 24 26 29Dispatchers 6 7 7 7 7DEMANDPopulation 10,650 12,600 13,300 14,400 15,500 Service Area (in sq. miles) 48 sq mi 48 sq mi 48 sq mi 48.8 sq mi 48.8 sq miSpecial Community Events n/a n/a 2 3 3 School Services n/a n/a 3 3 3 WORKLOADTraining Hours Per Officer (Annual) n/a n/a 80 80 80 Community Programs Attended n/a n/a 3 3 3 Patrol Arrests (Patrol) 1,031 895 705 838 872 Offense Reports 1,237 851 797 986 1,025 Traffic Violations 6,827 7,003 7,667 6,048 6,290 Citations Issued 4,284 3,439 5,401 6,465 6,724 Accidents Investigated 311 415 579 617 642 Accidents - Minor n/a n/a 321 371 386 Accidents - Major n/a n/a 183 199 207 Accidents - Hit & Run n/a n/a 75 47 49 Security Checks 5,825 8,530 4,514 6,401 6,657 Criminal Investigations Criminal Offense Investigations 1,085 994 961 825 858 Cases Filed 676 520 345 297 309 Property Reported Stolen 603,404$ 668,597$ 429,501$ 679,388$ 706,564$ Communications Calls for Service 27,335 32,229 30,493 34,627 36,012 9-1-1 Calls 9,984 9,952 10,233 9,272 9,643 Walk-In Calls for Service 26,280 27,156 27,010 27,100 28,184 Training Hours/Dispatcher (Annual) n/a n/a 40 40 40 PRODUCTIVITY# of Citizens Per Police Officer 444 525 554 554 534# of Citizens Per Dispatcher 1,521 1,575 1,663 1,800 1,938 Cost of Operations Per Capita 199.07$ 182.29$ 177.63$ 190.57$ 211.13$ Patrol Average Staffing Per Shift 3.5 3.5 3.5 3.5 3.5 Criminal Investigations Avg Cases Assigned Per Investigator n/a n/a 50 92 95 EFFECTIVENESSCriminal Investigations Property Recovered 310,780$ 197,263$ 88,388$ 68,814$ 71,566$ Cases Cleared by CID n/a n/a 936 241 251 *Estimated

STATISTICS

** PAGE 136 **



ACTUAL 2005-2006

ADOPTED 2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc OverAdopted

06-07

100 PERSONNEL SERVICES619-110 Salaries & Wages 1,416,141$ 1,648,362$ 1,602,217$ 1,801,796$ 9%619-113 Part Time 18,998$ 7,326$ 21,827$ 31,817$ 334%619-117 Special Dispatch Wages 9,054$ 10,500$ 11,500$ 10,500$ 0%619-118 Car Allowance 24,186$ 32,950$ 34,420$ 33,600$ 2%619-119 Overtime Pay 75,840$ 54,000$ 110,932$ 55,500$ 3%619-141 SS / Medicare 113,375$ 134,115$ 131,921$ 147,631$ 10%619-142 Group Health & Life Ins 205,521$ 236,313$ 222,030$ 282,144$ 19%619-143 Workers' Comp 16,151$ 30,087$ 27,155$ 72,951$ 142%619-145 Unemployment Comp 9,765$ 9,720$ 792$ 11,421$ 18%619-146 TMRS 157,538$ 177,860$ 183,146$ 201,586$ 13%

Sub-total 2,046,569$ 2,341,233$ 2,345,940$ 2,648,946$ 13%

200 CONTRACTUAL SERVICES619-210 Outside Services 19,841$ 35,000$ 22,473$ 27,500$ -21%619-215 Contract Mowing -$ 6,000$ 3,400$ 6,000$ 0%619-217 Software Maintenance 13,374$ 20,536$ 17,485$ 24,500$ 19%619-221 Prisoner Medical Program -$ 520$ 106$ 300$ -42%619-225 Contract Labor -$ -$ 12,336$ -$ 0%619-243 Equipment Maintenance 4,674$ 6,500$ 996$ 6,500$ 0%

Sub-total 37,889$ 68,556$ 56,797$ 64,800$ -5%

300 SUPPLIES619-318 Janitorial Supplies 1,024$ 1,500$ 2,418$ 1,560$ 4%619-335 Minor Tools 217$ 3,000$ 2,695$ 2,500$ -17%619-336 Uniforms & Clothing 20,231$ 26,403$ 26,906$ 30,900$ 17%619-342 Materials & Supplies 12,267$ 9,000$ 15,570$ 9,360$ 4%

Sub-total 33,739$ 39,903$ 47,589$ 44,320$ 11%

500 LEASE PURCHASE619-527 Lease Purchase Commitment 23,058$ 23,058$ 23,058$ 32,210$ 40%

Sub-total 23,058$ 23,058$ 23,058$ 32,210$ 40%

600 CAPITAL OUTLAY 619-631 Office Equipment 919$ -$ -$ -$ 0%619-632 Computer S/W & H/W -$ 15,000$ 14,570$ 40,000$ 167%619-633 Vehicles -$ -$ -$ 112,355$ 0%619-634 Equipment 17,955$ 8,932$ 14,712$ 5,400$ -40%619-636 Office Furniture -$ -$ -$ 2,000$ 0%

Sub-total 18,874$ 23,932$ 29,282$ 159,755$ 568%

700 OTHER OPERATING COST619-710 Vehicle Maintenance 37,504$ 36,500$ 47,892$ 41,500$ 14%619-711 Fuel 67,999$ 58,500$ 67,451$ 65,250$ 12%619-713 Equipment Maintenance 8,920$ 9,400$ 3,125$ 8,000$ -15%

** PAGE 137 **



ACTUAL 2005-2006

ADOPTED 2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc OverAdopted

06-07700 OTHER OPERATING COST (Con't)619-720 Dues & Subscriptions 2,737$ 2,420$ 1,248$ 2,718$ 12%619-723 LEOSE Training (2,451)$ -$ (417)$ -$ 0%619-724 College Tuition 6,506$ 25,000$ 11,964$ 13,000$ -48%619-729 Conferences & Training 28,315$ 14,750$ 26,500$ 28,250$ 92%619-730 Miscellaneous 1,425$ 1,654$ 3,094$ 1,654$ 0%619-736 Postage 796$ 1,500$ 704$ 1,500$ 0%619-737 Printing 3,136$ 4,000$ 5,279$ 4,500$ 13%619-749 Telephone 22,035$ 32,000$ 21,628$ 17,840$ -44%619-751 Utilities - Electric 5,873$ 24,250$ 29,391$ 96,000$ 296%619-755 Facility Maintenance 8,240$ 8,000$ 22,833$ 12,000$ 50%619-756 Prisoner Meals 1,563$ 2,200$ 1,386$ 2,200$ 0%619-765 Utilities - Water -$ -$ -$ 6,000$ 0%619-775 Ovilla Contract Reserve 8,564$ -$ 200$ 21,000$ 0%619-779 Crime Prevention 1,156$ 1,000$ (773)$ 1,000$ 0%619-785 DARE -$ 6,000$ -$ -$ -100%

Sub-total 202,316$ 227,175$ 241,505$ 322,412$ 42%

TOTAL 2,362,445$ 2,723,857$ 2,744,171$ 3,272,443$ 20%

** PAGE 138 **

CITY OF MIDLOTHIAN 20 - PUBLIC WORKS GENERAL FUND

MISSION STATEMENT: The mission of the Public Works Department is to provide essential public services in the areas of street and alley maintenance, traffic management systems, right-of-way maintenance, storm drainage systems, City facility maintenance, and monitoring performance of the City’s solid- waste contractor.

FY 2007-08 BUDGET HIGHLIGHTS: Capital Equipment - Street Zipper ($100,000) and 14-Yard Dump Truck ($86,000) for

more efficient and cost effective street rehabilitation Contractual Mowing increased $32,489 due to acquisition of additional rights-of-way Street Maintenance increased (#746, $76,878) to fund additional street maintenance due

to aging streets, weather-related conditions and annexations from 2003

KEY GOALS & OBJECTIVES: GOAL 1 To provide exceptional customer service by responding quickly and efficiently to citizen requests for service OBJECTIVE:

Continue use of work order system to monitor and follow up on requests for service GOAL 2 Improve selected streets within the City that have deteriorated and require extensive annual maintenance and improve the vehicular capacity of these streets for more efficient movement of traffic OBJECTIVES:

Routinely update the Pavement Management System (PMS) for streets, curbs, and sidewalks Continue to identify and redesign streets needing improvements Implement street rehabilitation on streets identified by the Engineering Department

GOAL 3 Continue an aggressive yearly program of preventative maintenance to lengthen the service life of those streets that are in relatively good condition and reduce future maintenance costs OBJECTIVES:

Continue the crack sealing process on streets Implement new fog sealing program on identified asphalt streets Continue utilizing Street inventory and maintenance records to assist in making better

informed long-term maintenance and construction decisions Continue to work with Ellis County to overlay and chip seal streets Repair potholes as necessary based upon customers’ needs Repair streets due to utility cuts Install permanent patch Provide American Disabilities Act (ADA) compliant barrier-free ramps

** PAGE 139 **

CITY OF MIDLOTHIAN 20 - PUBLIC WORKS GENERAL FUND

GOAL 4 Continue preventative maintenance on drainage channels and creek crossings to prevent flooding OBJECTIVES:

Perform visual inspection of storm drain inlets, creeks and channels for debris Maintain creeks and channels to ensure free flow of storm water Use outside sources and equipment, when available, to clean difficult conditions Complete emergency requests immediately and routine requests within 30 days of notification Inspect creeks and channels twice a year

GOAL 5 Provide a comprehensive Traffic Management System consisting of initial placement of, and repairs to, street signs, traffic control signs, traffic signals, roadway markings, school zone signs and flashing signals, traffic loops, barricades and cones to effectively manage traffic through and around the City. OBJECTIVES:

Identify locations requiring use of traffic management devices Install and replace street and traffic control devices in a timely manner Prevent unnecessary disruption of traffic

GOAL 6 To maintain City rights-of-way to ensure public safety and for aesthetic purposes OBJECTIVES:

Work jointly with the Parks Department to ensure that mowing contracts are implemented and monitored

Routinely identify trees that require trimming and coordinate removal with outside contractor

* * * * *

** PAGE 140 **

CITY OF MIDLOTHIAN 20 - PUBLIC WORKSGENERAL FUND

PERFORMANCE MEASURES 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008*DEMAND# linear miles of Streets 135 135 135 210 210 Calls for Service n/a n/a 259 434 451 Square miles of streets w/in City Limits 48 48 48 54 54 Work Orders Processed n/a n/a 259 434 451 Number of Traffic Signals Maintained 1 1 1 2 2 PRODUCTIVITYSafety Training Classes Presented 4 4 12 12 12 Street Light Inventory n/a n/a 948 981 1,000 Tons of Hot Mix Asphalt used 500 500 1,249 1,600 1,675 Tons of Cold Mix Asphalt Used 150 150 257 600 625 Miles of Street Striping Completed 5 5 4 4 4 Street Signs repaired/ replaced 1,500 1,500 1,500 1,805 1,900 Annual right of way mowing cycles 26 26 21 22 22 EFFECTIVENESSStreet Signs Repaired/Replaced 1,500 1,500 1,500 1,805 1,900 Tons of Hot Mix Asphalt Used 500 500 1,249 1,600 1,675 Tons of Cold Mix Asphalt Used 150 150 257 600 625 Operating Budget 1,147,522$ 1,221,020$ 1,001,331$ 1,307,890$ 1,542,493$ Cost of Operations per Linear Mile 8,500.16$ 9,044.59$ 7,417.27$ 6,228.05$ 7,345.20$ * Estimated

TYPES 2003-04 2004-05 2005-06 2006-07 2007-08*Newspapers 70.26 112.5 164.28 146.32 149.25Tin Cans 1.74 2.1 4.09 3.66 3.73Milk Jugs 0.66 1.11 1.54 1.35 1.38Plastic Containers 1.3 0.3625 3.08 2.76 2.82Aluminum Soda Cans n/a 1.11 1.54 1.35 1.38Trash 4.4 7.33 10.3 9.15 9.33Mixed Household Paper 8.78 14.62 20.535 18.31 18.68EFFECTIVENESS OF CITY WIDERECYCLING:Trees Saved n/a n/a 3,142 2,828 2,885 KWH of Energy Saved n/a n/a 757,743 682,073 695,714 Gallons of Water Saved n/a n/a 1,293,705 1,164,514 1,187,804 Cubic Yards of Landfill Saved n/a n/a 554 498 508 Air Pollution reduced by pounds n/a n/a 11,089 9,980 10,180 *Estimated

RECYLABLE MATERIAL IN TONS

STATISTICS

** PAGE 141 **


LOCATION

Misty Drive5th StreetMockingbird LaneMcAlpin RoadPROJECT FUNDING (105-620-746)

STREET SEGMENT FROM TO4th Ave H Main6th Ave I Alabama7th Ave H Main7th Railway Ave H11th Main Ave GAlabama 6th 9thAve G N 14th N 13thAve H 4th 5thAve H 5th 6thAve H 6th 7thE Ave G N 14th N 13thIndiana N 9th EndMeadow Brook 9th EndMockingbird Bluebird PheasantMockingbird Walnut Grove DoveN 10th St Ohio IndianaN 11th St E Ave G US Hwy 287N 1st St W Ave E Rock CliffN 3rd St W Ave E W Ave FN 5th St W Ave F W Main StOhio N 9th EndOld Fort Worth Road Ward 287 BypassOld Hwy 67 Dove GifcoOld Hwy 67 Lewis TaymanOld Hwy 67 Pecan Acres EndOld Hwy 67 Tayman Pecan AcresOverlook Drive Crooked Creek Chapel CreekRailway 6th 5thSkyline US Hwy 67 EndW Ave D N 8th OverlookW Ave E N 7th OverlookWard E Wyatt Cement ValleyS Wyatt US Hwy 67 W WyattE Wyatt S Wyatt N WardPROJECT FUNDING (105-620-746) 251,878$

Overlay

Overlay

Overlay

OverlayOverlay

Overlay

OverlayOverlayOverlay

Concrete Repair

OverlayOverlay

OverlayOverlay

OverlayOverlay

126,184$

Overlay

FY 2006-2007 STREET REPAIR PROJECTSACTIONTAKEN

Concrete Repair

FY 2007-2008 STREET REPAIR PROJECTS

TYPELOCATION

Overlay

Overlay

Overlay

Overlay

Overlay

OverlayOverlay

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Overlay



** PAGE 142 **



ACTUAL 2005-2006

ADOPTED 2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc OverAdopted

06-07

100 PERSONNEL SERVICES620-110 Salaries & Wages 224,727$ 303,956$ 276,941$ 304,614$ 0%620-119 Overtime Pay 10,158$ 7,500$ 11,294$ 7,500$ 0%620-141 SS / Medicare 17,608$ 23,826$ 20,974$ 23,876$ 0%620-142 Group Health & Life Ins 43,620$ 62,356$ 56,129$ 62,336$ 0%620-143 Workers' Comp 8,296$ 11,424$ 11,112$ 26,171$ 129%620-145 Unemployment Comp 2,677$ 2,430$ 321$ 2,430$ 0%620-146 TMRS 27,660$ 32,220$ 29,822$ 33,578$ 4%

Sub-total 334,746$ 443,712$ 406,594$ 460,505$ 4%

200 CONTRACTUAL SERVICES620-210 Outside Services 21,037$ 36,400$ 33,660$ 35,000$ -4%620-215 Contract Mowing 39,728$ 87,511$ 70,671$ 120,000$ 37%620-217 Software Maintenance 566$ -$ -$ -$ 0%620-222 Network Service 222$ -$ -$ -$ 0%620-239 Professional Fees -$ 1,622$ 1,500$ -$ -100%

Sub-total 61,552$ 125,533$ 105,831$ 155,000$ 23%

300 SUPPLIES620-318 Janitorial Supplies 2,226$ 2,080$ 1,095$ 1,285$ -38%620-335 Minor Tools 7,511$ 3,328$ 6,781$ 3,235$ -3%620-336 Uniforms & Clothing 4,492$ 5,720$ 6,765$ 4,815$ -16%620-341 Signs, Posts, Barricades 33,560$ 31,200$ 34,205$ 24,030$ -23%620-342 Materials & Supplies 3,026$ 3,328$ 11,491$ 8,415$ 153%620-343 Medical Supplies 173$ 500$ 157$ 245$ -51%620-344 Chemical Supplies 1,518$ 2,080$ 882$ 790$ -62%

Sub-total 52,506$ 48,236$ 61,376$ 42,815$ -11%

600 CAPITAL OUTLAY620-632 Computer Software 6,091$ -$ -$ -$ 0%620-634 Equipment 39,233$ 78,000$ 102,142$ 186,000$ 138%620-636 Office Furniture 556$ -$ 594$ -$ 0%620-644 Street / Drainage Repair 32,273$ -$ -$ -$ 0%

Sub-total 78,152$ 78,000$ 102,736$ 186,000$ 138%

700 OTHER OPERATING COST620-709 Equipment Rentals -$ 10,000$ 12,817$ 10,000$ 0%620-710 Vehicle Maintenance 6,238$ 7,000$ 6,075$ 8,000$ 14%620-711 Fuel 25,035$ 25,000$ 31,362$ 25,000$ 0%620-713 Equipment Maintenance 23,320$ 25,000$ 49,912$ 35,000$ 40%620-720 Dues & Subscriptions 58$ 416$ 172$ 520$ 25%620-724 College Tuition 1,848$ 1,825$ 312$ -$ -100%620-729 Conferences & Training 2,066$ 2,500$ 3,841$ 3,200$ 28%620-730 Miscellaneous 2,312$ 1,000$ 1,916$ 500$ -50%620-736 Postage 13$ 200$ 70$ 200$ 0%

** PAGE 143 **



ACTUAL 2005-2006

ADOPTED 2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc OverAdopted

06-07700 OTHER OPERATING COST (Con't)620-742 Utilities - Railport 30,964$ -$ -$ -$ 0%620-746 Street Maintenance 109,349$ 175,000$ 126,184$ 251,878$ 44%620-781 Street Light Maintenance 3,609$ 10,000$ 955$ 8,000$ -20%620-749 Telephone 4,994$ 11,744$ 7,411$ 8,000$ -32%620-751 Utilities - Electricity 232,479$ 317,349$ 220,994$ 302,000$ -5%620-752 Utilities - Gas 7,602$ 10,000$ 5,911$ 9,000$ -10%620-754 Utilities - Cemetery (Water) 580$ 375$ 375$ 375$ 0%620-755 Facility Maintenance 15,393$ 10,000$ 14,511$ 14,500$ 45%620-765 Utilities - Water 2,631$ 5,000$ 1,063$ 22,000$ 340%

Sub-total 468,490$ 612,409$ 483,881$ 698,173$ 14%

TOTAL 995,446$ 1,307,890$ 1,160,418$ 1,542,493$ 18%

** PAGE 144 **

CITY OF MIDLOTHIAN 21 - ANIMAL CONTROL GENERAL FUND

MISSION STATEMENT: The Animal Control Department serves the public as the frontline of defense to protect the health and safety of humans, animals and reptiles. The Animal Control Officer is responsible for enforcing animal-related City ordinances, implementing programs for rabies control, and promoting animal adoption programs.

DEPARTMENT AT A GLANCE: The Animal Control Department is composed of one Animal Control Officer and an Administrative Assistant that is shared with Community Services. The Animal Control Officer is responsible for impounding animals that are stray, quarantining animals which have bitten humans and disposing of dead animals. This Department is staffed 40 hours a week with “On Call” support provided on an emergency call basis. FY 2007-2008 BUDGET HIGHLIGHTS:

Convert part-time Administrative Clerk to full-time Administrative Assistant (split with Community Services)

Provide additional training of Animal Control Officer (#724, $1,200; #729, $2,000)

KEY GOALS & OBJECTIVES: GOAL 1: Increase the number of animals adopted Objectives:

Advertise in the local newspaper and on television wherever possible Advertise animals available for adoption on the City’s website

GOAL 2 Establish a licensing program Objectives:

Print proof of rabies vaccination to correspond with license tag numbers Charge a fee to register animals

GOAL 3 Revise the Animal Control Ordinances Objectives:

Review and recommend changes in the ordinances as needed Review ordinances related to impound fees, cat issues, livestock issues and rabies control

GOAL 4 Make the Animal Control Department as “effective” as possible within the community Objectives:

Pursue additional training of Animal Control Officer (#729, $2,000; #724, $1,200) Address community involvement on animal control matters through the newspaper, so the

public will be informed of the laws and what is available to them Continue to update the Department’s website for animals in the shelter, animal adoption,

rabies control, West Nile Virus and vaccinations Develop a joint program with SPCA concerning spaying and neutering project

** PAGE 145 **

CITY OF MIDLOTHIAN 21 - ANIMAL CONTROLGENERAL FUND

PERFORMANCE MEASURES 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008*DEMANDCalls Received 1,536 1,955 1,959 2,153 2,368 Animals Picked Up 382 474 579 675 743 WORKLOADAnimals Picked Up 382 474 579 675 743 Animals Returned to Owner 72 116 148 152 165 Animals Boarded 440 498 1,051 563 591 Animals Disposal 267 262 258 321 338 Animal Bites 15 28 22 25 30 Animal Complaints 316 458 424 525 576 Loose Livestock 152 85 77 85 90 Wildlife 119 169 161 70 70 Wildlife Trapped 187 371 320 225 248 Lost Animals 254 245 174 200 220 PRODUCTIVITYAnimals Boarded 440 498 1,051 563 591 Animals Adopted 48 32 148 90 100 Returned to Owner 72 116 148 152 165 EFFECTIVENESSAnimals Picked Up 382 474 579 675 743 Animals Returned to Owner 72 116 148 152 165 Animals Adopted 48 32 148 90 100 Animal Control Deposits 3,010$ 3,285$ 5,195$ 4,315$ 4,500$ Avg cost of department operations per Capita 8.47$ 5.23$ 5.62$ 5.65$ 6.26$ *Estimated

STATISTICS

** PAGE 146 **

CITY OF MIDLOTHIAN 21 - ANIMAL CONTROLGENERAL FUND


ACTUAL 2005-2006

ADOPTED 2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc OverAdopted

06-07

100 PERSONNEL SERVICES621-110 Salaries & Wages 32,383$ 33,956$ 37,491$ 48,035$ 41%621-113 Part Time 6,394$ 6,618$ 6,012$ -$ -100%621-119 Overtime Pay 6,102$ 5,600$ 6,561$ 5,600$ 0%621-141 SS / Medicare 3,471$ 3,532$ 3,801$ 4,104$ 16%621-142 Group Health & Life Ins 5,205$ 5,355$ 5,213$ 10,669$ 99%621-143 Workers' Comp 273$ 401$ 391$ 911$ 127%621-145 Unemployment Comp 524$ 405$ 99$ 509$ 26%621-146 TMRS 3,989$ 4,092$ 4,559$ 5,832$ 43%

Sub-total 58,341$ 59,959$ 64,125$ 75,658$ 26%

200 CONTRACTUAL SERVICES621-210 Outside Services 960$ 1,740$ 1,517$ 800$ -54%621-211 Veterinarian Services 1,993$ 3,400$ 1,481$ 3,400$ 0%

Sub-total 2,954$ 5,140$ 2,998$ 4,200$ -18%

300 SUPPLIES621-335 Minor Tools -$ 700$ 522$ 300$ -57%621-336 Uniforms & Clothing 294$ 750$ 655$ 525$ -30%621-342 Materials & Supplies 2,189$ 3,250$ 3,999$ 3,250$ 0%621-344 Chemical Supplies -$ 600$ 395$ 600$ 0%

Sub-total 2,483$ 5,300$ 5,571$ 4,675$ -12%

600 CAPITAL OUTLAY621-634 Equipment 2,489$ -$ -$ -$ 0%

Sub-total 2,489$ -$ -$ -$ 0%

700 OTHER OPERATING COST621-710 Vehicle Maintenance 953$ 1,600$ 1,078$ 1,200$ -25%621-711 Fuel 3,908$ 5,000$ 2,951$ 5,000$ 0%621-713 Equipment Maintenance 419$ 500$ 145$ 500$ 0%621-720 Dues & Subscriptions 20$ 200$ 168$ 200$ 0%621-724 College Tuition -$ 1,200$ 474$ 1,200$ 0%621-729 Conferences & Training 985$ 1,200$ 2,003$ 2,000$ 67%621-730 Miscellaneous -$ 175$ 65$ 75$ -57%621-736 Postage 184$ 200$ 124$ 200$ 0%621-737 Printing 410$ 400$ 65$ 400$ 0%621-749 Telephone 1,558$ 1,380$ 1,600$ 1,700$ 23%

Sub-total 8,437$ 11,855$ 8,673$ 12,475$ 5%

TOTAL 74,704$ 82,254$ 81,367$ 97,008$ 18%

** PAGE 147 **

CITY OF MIDLOTHIAN 22 - COMMUNITY SERVICES GENERAL FUND

MISSION STATEMENT: The mission of the Midlothian Community Services is to organize and execute the enforcement of City ordinances, state laws and applicable codes as they pertain to areas of building, health, nuisance, zoning, signs, and illegal dumping. The Officer is responsible for conducting health inspections, inspecting food establishments, investigating code violations regarding to structures within the City, and assisting customers by directing them to the proper county, state or federal agencies for answers to questions or problems. FY 2007-2008 BUDGET HIGHLIGHTS:

Convert part-time Administrative Clerk to full-time Administrative Assistant (split with Community Services)

Adopt new fees for restaurant inspections to privatize this service KEY GOALS & OBJECTIVES: GOAL 1: Work with various organizations to provide at least one City-wide clean up day annually OBJECTIVE:

Recruit and provide volunteers for clean up days Distribute information about litter prevention, hazardous chemicals and clean up days Establish and adopt a “street” program and/or “neighborhood clean up” programs

GOAL 2 Ensure the safety and welfare of citizens through health inspections and code violations OBJECTIVE:

Continue to update the Community Services webpage link on the City’s website Ensure food establishment inspections are performed within guidelines Ensure code violations are resolved Improve documentation of inspections and enforcement actions Continue to train and educate staff to meet mandated guidelines

* * * * *

** PAGE 148 **

CITY OF MIDLOTHIAN 22 - COMMUNITY SERVICESGENERAL FUND

FULL TIME 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008*Code Enforcement Officer 1 1 1 1 1Administrative Assistant 0.5 0.5 0.5 0.5 0.5

Full Time Equivalents 1.5 1.5 1.5 1.5 1.5

PERFORMANCE MEASURES 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008*DEMANDFood Establishments 193 214 129 85 90 Sign Permit Applications (Temp & Offsite) 54 24 25 40 45 Food Establishment Applications n/a 78 85 135 142 City Wide Clean Up Projects 1 1 1 1 1 WORKLOADEstimated Illegal Signs 196 368 600 300 300 Number of Food Serving Establishments 193 214 129 60 65 Service Calls 1,223 750 1,490 1,802 1,985 Citations Issued - 4 85 100 105 Notices of Compliance Sent/Citizen Contacts 685 788 1,295 1,492 1,640 High Grass/Weeds 424 355 729 850 935 Nuisance Calls ** 186 264 197 270 297 Inoperable Vehicles 204 117 350 220 231 Junk / Debris/Trash Complaints 131 78 238 185 204 Sub-Standard Structures 81 21 29 70 73 Building Demolitions - - - 2 2 PRODUCTIVITYFood Establishment Inspections 70 62 65 270 40 Signs Impounded 196 368 600 1,200 1,200 EFFECTIVENESSFood Establishment Permits Issued 183 214 126 135 140 City Wide Clean Up Projects 1 1 1 1 1 City Hall Tours w/ MISD Students 6 6 6 6 6 Court Ordered Community Service 132 149 96 50 50 Avg Cost of Department Operations Per Capita 6.80$ 5.75$ 5.60$ 5.95$ 7.82$ * Estimated

COMMUNITY SERVICE PERSONNEL

** Nuisance calls are calls received from citizen's regarding brush complaints, traffic hazards, parking violations, dumpsters, illegal dumping, sign violations, landscaping violations, graffiti, fence violations, tree damage, structure prohibition, etc.

COMMUNITY SERVICES & FOOD ESTABLISHMENTS

$-

$50,000

$100,000

$150,000

03-04 04-05 05-06 06-07 07-08

YEARS

DO

LLA

RS

050100150200250

FOO

D

ESTA

BLI

SHM

ENT

S

DOLLARS FOOD ESTABLISHMENTS

** PAGE 149 **

CITY OF MIDLOTHIAN 22 - COMMUNITY SERVICESGENERAL FUND


ACTUAL 2005-2006

ADOPTED 2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc OverAdopted

06-07

100 PERSONNEL SERVICES622-110 Salaries & Wages 44,310$ 46,207$ 46,191$ 60,949$ 32%622-113 Part Time 6,394$ 6,618$ 6,012$ -$ -100%622-119 Overtime Pay 253$ 600$ 66$ 600$ 0%622-141 SS / Medicare 3,872$ 4,087$ 3,971$ 4,709$ 15%622-142 Group Health & Life Ins 5,291$ 5,447$ 5,379$ 10,766$ 98%622-143 Workers' Comp 151$ 206$ 200$ 489$ 137%622-145 Unemployment Comp 270$ 405$ -$ 509$ 26%622-146 TMRS 4,618$ 4,842$ 4,786$ 6,683$ 38%

Sub-total 65,159$ 68,412$ 66,605$ 84,703$ 24% 200 CONTRACTUAL SERVICES622-210 Outside Services 5$ 500$ 302$ 11,250$ 2150%622-239 Professional Fees -$ 500$ -$ 250$ -50%

Sub-total 5$ 1,000$ 302$ 11,500$ 1050%

300 SUPPLIES622-336 Uniforms & Clothing 220$ 550$ 295$ 425$ -23%622-342 Materials & Supplies 512$ 1,000$ 1,383$ 850$ -15%

Sub-total 732$ 1,550$ 1,677$ 1,275$ -18%

700 OTHER OPERATING COST622-710 Vehicle Maintenance 342$ 1,400$ 915$ 1,000$ -29%622-711 Fuel 1,613$ 1,450$ 1,545$ 1,508$ 4%622-720 Dues & Subscriptions 115$ 250$ 251$ 250$ 0%622-724 College Tuition -$ 930$ -$ 500$ -46%622-729 Conferences & Training 144$ 820$ 1,000$ 2,000$ 144%622-730 Miscellaneous 37$ 135$ 58$ 75$ -44%622-731 Mowing Lien 1,295$ 1,560$ 5,166$ 2,800$ 79%622-732 Disposals 959$ 6,389$ 5,901$ 11,645$ 82%622-736 Postage 2,526$ 1,650$ 937$ 1,760$ 7%622-737 Printing 522$ 750$ 237$ 750$ 0%622-749 Telephone 1,017$ 1,512$ 1,127$ 1,400$ -7%

Sub-total 8,568$ 16,846$ 17,136$ 23,688$ 41%

TOTAL 74,464$ 87,808$ 85,719$ 121,166$ 38%

** PAGE 150 **

CITY OF MIDLOTHIAN 23 – PARKS GENERAL FUND

MISSION STATEMENT: To afford diverse opportunities and access for all residents and visitors through innovative programs and facilities, open space preservation and economic enhancement. FY 2007-08 BUDGET HIGHLIGHTS:

New and replacement capital equipment – Thatch-Master, playground shade covers, replacement 72” mower (#634, $45,500)

Increased Park Maintenance (#753, #$56,000) Two additional part-time (999 hours) Maintenance Worker I positions (part-time)

(#113, $22,386)

KEY GOALS & OBJECTIVES: GOAL 1 Increase the level of service provided to park patrons Objectives:

Begin implementation of the Adopted Parks Master Plan Implement a new software program for efficient reservation scheduling for the Parks and

Recreation Department Continue to schedule the “Movie Night in the Park” and consider scheduling other events

such as street dances, jazz festival and concerts in the park

GOAL 2 Maintain and improve the City’s 89 acres of developed and undeveloped park land Objectives:

Implement specialized training of staff to expand knowledge of ball field maintenance, horticulture and landscape maintenance

Create and maintain botanical beds throughout parks and facilities Continue the current mowing schedule for all 28 acres of baseball, softball, soccer and

football fields Apply fertilizers and herbicides on a scheduled basis to improve turf Overseed soccer fields to protect the Bermuda grass during the fall soccer season

GOAL 3 Continue to provide safety standards for the six playgrounds within the park system Objectives:

Continue monthly inspection program of playgrounds to comply with ASTM standards and ensure compliance with ADA requirements

Replace and repair vandalized or broken equipment to prevent injuries Continue maintenance of safety surfaces at a level specified by ASTM to provide safety

fall zones

** PAGE 151 **

CITY OF MIDLOTHIAN 23 – PARKS GENERAL FUND

GOAL 4 Begin design and acquisition of park lands for projects approved in May 2006 Bond Referendum Objectives:

Identify and purchase land for multi-purpose community park (trails; picnic pavilions; splash park; playgrounds; basketball and tennis courts; football, soccer and baseball fields)

Purchase acreage for neighborhood parks to be identified Purchase acreage for trail system that would link neighborhoods throughout the City Complete Mt. Peak Community Park (playground facility, picnic pavilion, softball and

soccer fields, basketball courts, landscaping and shade trees) Develop and implement a tree planting program and position the City for successful

application to the Tree City USA Program Install shade covers over playground equipment at Hawkins Springs Park (#634,

$25,000)

GOAL 5 Maintain approximately 125 roadside miles of rights-of-way and provide additional highway mowing as needed and/or on request. Objectives:

Perform weekly routine maintenance of medians that include mowing, edging, weed eating and watering of irrigated medians

Develop and implement the fertilization and landscaping programs for irrigated medians Remove excess vegetation growth which obstructs vision in all City rights-of-way Contract mowing services to provide up to 17 mows per year Reallocate resources to provide additional landscape and beautification of medians and

rights-of-way

GOAL 6 Maintain all City of Midlothian facility grounds and landscaping to industry standards Objectives:

On a weekly basis during the growing season, mow, edge and trim City properties including City Hall, rights-of-way, medians, and Public Works facilities

Develop and implement the fertilization program for City facilities Create and maintain ornamental plantings at all City facilities

* * * * *

** PAGE 152 **

CITY OF MIDLOTHIAN 23 - PARKSGENERAL FUND

SOCCER FIELDS: 102003-2004 2004-2005 2005-2006 2006-2007 2007-2008*

# of Participants 1551 1800 1850 1887 1925# of Coaches 120 131 135 138 141# of Teams 159 166 168 172 175# of Leagues 7 7 7 8 11# of Games Played 1146 1250 1350 1377 1380# of Tournaments 1 1 0 2 4# of Clinics 4 4 2 2 2Estimated Spectators Weekly 8104 avg 9600 avg 9650 avg 9845 avg 9848 avg

52003-2004 2004-2005 2005-2006 2006-2007 2007-2008*


32003-2004 2004-2005 2005-2006 2006-2007 2007-2008*


BOYS BASEBALL ASSOCIATION- Jaycee Park

YOUTH SOCCER ASSOCIATION- Hawkins Spring Park

LIGHTED BASEBALL FIELDS: Spring & Fall

FOOTBALL FIELDS:

* Estimated

YOUTH FOOTBALL / CHEERLEADERS ASSOCIATION

SPORTS ASSOCIATION PARTICIPATION

0500

1,0001,5002,0002,5003,0003,500

03-04 04-05 05-06 06-07 07-08*

YEARS

PAR

TIC

IPA

NTS

** PAGE 153 **

CITY OF MIDLOTHIAN 23 - PARKSGENERAL FUND


ACTUAL 2005-2006

ADOPTED 2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc OverAdopted

06-07

100 PERSONNEL SERVICES623-110 Salaries & Wages 143,459$ 182,606$ 190,963$ 199,565$ 9%623-113 Part Time 15,340$ 19,323$ 18,981$ 41,674$ 116%623-119 Overtime Pay 1,905$ 3,000$ 2,588$ 3,000$ 0%623-141 SS / Medicare 12,057$ 15,677$ 15,874$ 18,684$ 19%623-142 Group Health & Life Ins 22,556$ 31,768$ 27,861$ 31,943$ 1%623-143 Workers' Comp 5,651$ 3,096$ 3,025$ 8,345$ 170%623-145 Unemployment Comp 1,532$ 2,160$ 52$ 2,700$ 25%623-146 TMRS 11,792$ 19,156$ 19,996$ 21,740$ 13%

Sub-total 214,292$ 276,786$ 279,340$ 327,651$ 18%

200 CONTRACTUAL SERVICES623-210 Outside Services 38,992$ 10,000$ 16,344$ 10,000$ 0%623-215 Contract Mowing 9,467$ 15,000$ 7,179$ 16,000$ 7%

Subtotal 48,459$ 25,000$ 23,523$ 26,000$ 4%

300 SUPPLIES623-318 Janitorial Supplies 3,361$ 3,120$ 2,377$ 3,100$ -1%623-335 Minor Tools 3,176$ 2,080$ 2,948$ 2,100$ 1%623-336 Uniforms & Clothing 2,135$ 3,640$ 2,230$ 2,350$ -35%623-342 Materials & Supplies 1,800$ 1,600$ 1,552$ 1,200$ -25%623-343 Medical Supplies 53$ 1,040$ -$ 100$ -90%623-344 Chemicals 4,836$ 7,000$ 4,647$ 7,200$ 3%

Sub-total 15,360$ 18,480$ 13,753$ 16,050$ -13%

600 CAPITAL OUTLAY 623-632 Computer S/W & H/W 2,605$ -$ 1,324$ -$ 0%623-634 Equipment -$ -$ 1,071$ 45,500$ 0%623-636 Furniture -$ 1,000$ 962$ -$ -100%623-690 CEP 8,753$ -$ -$ -$ 0%

Sub-total 11,358$ 1,000$ 3,357$ 45,500$ 4450%

700 OTHER OPERATING COST623-710 Vehicle Maintenance 2,141$ 2,704$ 6,624$ 2,800$ 4%623-711 Fuel 10,243$ 7,000$ 9,958$ 7,300$ 4%623-713 Equipment Maintenance 4,348$ 4,867$ 4,823$ 5,000$ 3%623-720 Dues & Subscriptions 545$ 300$ 540$ 300$ 0%623-729 Conferences & Training 857$ 1,826$ 1,585$ 1,600$ -12%623-730 Miscellaneous 1,411$ 1,040$ 2,350$ 1,000$ -4%623-736 Postage -$ 78$ 19$ 50$ -36%623-749 Telephone 868$ 1,373$ 3,296$ 2,900$ 111%623-751 Utilities - Electric 28,632$ 25,480$ 24,433$ 26,500$ 4%623-753 Park Maintenance 33,955$ 50,000$ 46,974$ 56,000$ 12%623-765 Utilities - Water 38,223$ 19,344$ 13,969$ 30,000$ 55%

Sub-total 121,223$ 114,012$ 114,571$ 133,450$ 17%

TOTAL 410,693$ 435,278$ 434,544$ 548,651$ 26%

** PAGE 154 **

CITY OF MIDLOTHIAN 24 - SPORTS PARK GENERAL FUND

MISSION STATEMENT: The City and Midlothian Independent School District are jointly responsible for the Sports Park. It is a multi-use recreation complex that includes four multi-purpose ball fields, two soccer fields, eight tennis courts, two sand volleyball courts, one basketball court, playground area, picnic areas and concession stand. Costs for Equipment and Maintenance are equally shared between agencies. KEY GOALS & OBJECTIVES: GOAL 1 Increase the level of service provided to park patrons Objectives:

Implement specialized training of staff to expand knowledge of ball field maintenance Continue the current mowing schedule of 15 acres of baseball/softball fields, soccer fields,

and 3 acres of football fields Continue to apply fertilizer and herbicides on a scheduled basis to improve turf

GOAL 2 Maintain and improve the City’s 25 acres of developed athletic fields Objectives:

Implement specialized training of staff to expand knowledge of ball field maintenance, horticulture and landscape maintenance

Cover all bleachers/stands Add trees and other landscaping Establish daily, weekly and monthly tasks to be performed on the 4 infields to improve

the quality and to prevent injuries and rainouts Continue the current mowing schedule for 15 acres of baseball and softball fields, soccer

fields, and 3 acres of football fields Apply fertilizer and herbicides on a scheduled basis to improve turf Overseed the high school fields and soccer fields during winter months to protect the

Bermuda grass

SPORTS PARK PARTICIPANTS & POPULATION

0100200300400500

03-04 04-05 05-06 06-07 07-08

YEARS

PART

ICIP

AN

TS

-

5,000

10,000

15,000

20,000

PO

PULA

TIO

N

Participants Population

** PAGE 155 **

CITY OF MIDLOTHIAN 24 - SPORTS PARK GENERAL FUND

SPORTS PARK EXPENDITURES

$-

$50,000

$100,000

$150,000

$200,000

$250,000

03-04 04-05 05-06 06-07 07-08

* * * * *

** PAGE 156 **

CITY OF MIDLOTHIAN 24- SPORTS PARKGENERAL FUND

PERFORMANCE MEASURES 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008*DEMANDAcres of Parks 25 25 25 25 25Parks Maintained 1 1 1 1 1Lighted Softball Fields 2 2 2 2 2Football/ Soccer Fields 2 2 2 4 4Soccer Fields 2 2 2 2 2Basketball Courts 1 1 1 1 1Sand Volleyball Courts 2 2 2 2 2Lighted Tennis Courts 8 8 8 8 8WORKLOADAnnual Preventive Maintenance Inspections (Hours) 75 75 75 75 75

Annual Sports Associations Participants 375 375 375 375 375

Park Hours Open Weekly 119 119 119 119 119Special Public Events 0 0 0 0 0Avg Park Crews per Day 1 1 1 1 1EFFECTIVENESSAcres of S. Park Maintained by Crew 25 25 25 25 25Cost of Operations per City Capita 12.46$ 10.12$ 14.75$ 11.90$ 10.14$

SOFTBALL FIELDS: 52003-2004 2004-2005 2005-2006 2006-2007 2007-2008*

# of Participants 113 120 110 112 114# of Coaches 52 50 45 46 47# of Teams 17 15 12 12 12# of Games Played 136 135 130 133 135# of Tournaments 1 1 0 1 1# of Clinics 0 0 0 0 0Estimated Spectators Weekly (Avg) 848 802 759 775 775

TENNIS COURT: 82003-2004 2004-2005 2005-2006 2006-2007 2007-2008*

# of Participants 267 270 275 156 159# of Teams 1 1 1 1 1# of Leagues 22 22 22 12 12# of Matches Played 502 532 545 273 278# of Tournaments 6 8 8 8 8# of Clinics 4 4 4 4 4Estimated Spectators Weekly 1450 1515 1550 1175 1199

FOOTBALL FIELDS 32003-2004 2004-2005 2005-2006 2006-2007 2007-2008*

# of Participants 237 258 265 165 168# of Coaches 55 58 60 27 28# of Teams 11 14 14 9 9# of Leagues 3 3 3 1 1# of Matches Played 70 75 75 90 92# of Tournaments 0 0 0 0 0# of Clinics 2 2 1 1 1Estimated Spectators Weekly 1394 1512 1612 1072 1093

STATISTICS

GIRLS SOFTBALL ASSOCIATION

YOUTH FOOTBALL ASSOCIATION

* Estimated

FALL

SPRING & FALL MIDLOTHIAN TENNIS ASSOCIATION

** PAGE 157 **

CITY OF MIDLOTHIAN 24 - SPORTS PARKGENERAL FUND


ACTUAL 2005-2006

ADOPTED 2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc OverAdopted

06-07

100 PERSONNEL SERVICES624-110 Salaries & Wages 25,334$ 27,069$ 26,437$ 28,103$ 4%624-119 Overtime Pay 1,071$ 1,200$ 564$ 1,200$ 0%624-141 SS / Medicare 2,020$ 2,163$ 2,072$ 2,242$ 4%624-142 Group Health & Life Ins 5,130$ 5,302$ 5,261$ 5,310$ 0%624-143 Workmen's Compensation 312$ 406$ 393$ 949$ 134%624-145 Unemployment Comp 279$ 270$ 9$ 270$ 0%624-146 TMRS 2,728$ 2,924$ 2,794$ 3,152$ 8%

Sub-total 36,873$ 39,334$ 37,529$ 41,226$ 5%

300 SUPPLIES624-318 Janitorial Supplies 1,689$ 2,600$ 2,573$ 2,700$ 4%624-335 Minor Tools 137$ 1,600$ 1,697$ 1,664$ 4%624-336 Uniforms & Clothing 230$ 600$ 434$ 500$ -17%624-342 Materials & Supplies 993$ 600$ 481$ 600$ 0%624-344 Chemicals 3,925$ 9,000$ 7,903$ 9,000$ 0%

Sub-total 6,975$ 14,400$ 13,089$ 14,464$ 0%

600 CAPITAL OUTLAY 624-632 Computer S/W & H/W 3,700$ -$ -$ -$ 0%624-634 Equipment -$ -$ 1,071$ -$ 0%624-690 CEP 29,958$ 40,000$ 52,590$ -$ -100%

Sub-total 33,658$ 40,000$ 53,661$ -$ -100%

700 OTHER OPERATING COST624-711 Fuel 1,731$ 1,697$ 2,323$ 1,765$ 4%624-713 Equipment Maintenance 1,460$ 2,600$ 914$ 2,600$ 0%624-720 Dues & Subscriptions 85$ 80$ 213$ -$ -100%624-729 Conference & Training 25$ 500$ 150$ 520$ 4%624-730 Miscellaneous -$ 250$ 311$ 250$ 0%624-749 Telephone -$ -$ -$ 420$ 0%624-751 Utilities - Electricity 39,963$ 36,116$ 35,914$ 37,561$ 4%624-753 Park Maintenance 37,402$ 20,800$ 19,002$ 22,000$ 6%624-765 Utilities Water 38,037$ 38,000$ 8,242$ 36,400$ -4%

Sub-total 118,703$ 100,043$ 67,070$ 101,516$ 1%

TOTAL 196,208$ 193,777$ 171,348$ 157,206$ -19%

** PAGE 158 **

CITY OF MIDLOTHIAN 25 - COURT GENERAL FUND

MISSION STATEMENT: The mission of the Municipal Court is to provide the highest level of service to all citizens incorporating timeliness, courtesy and professionalism in all aspects of the court process. The Municipal Court strives to conduct operations in such a manner to gain confidence and support of the community and is committed to promoting a mutually advantageous partnership with citizens and staff. As guardians of the public trust, the Department promotes the highest quality of life for people and fosters an atmosphere in which every employee’s conduct, performance and commitment is self-evident.

DEPARTMENT AT A GLANCE: At the lowest level of the Texas Judicial System is the Municipal Court. Municipal Court is often referred to as a "Citizen’s Court" since defense counsel is not required for the defendant to appear before the court. The existence of the Municipal Court provides the City with enforcement of certain misdemeanor criminal laws and ordinances within City boundaries. Although the Municipal Court is created by state statute, it is also a part of the City government. As a result, it must operate within the overall governmental context, yet maintain its independence from the other governmental branches and agencies of the City. KEY GOALS & OBJECTIVES: GOAL 1 Provide an aggressive and consistent case flow management process Objectives:

Develop time management strategies to improve the case flow process Ensure the timely disposition of each defendant’s paperwork Improve the bond process by reviewing and revising bond forms and procedures Administer a strict payment plan for defendants paying debts owed to the City

GOAL 2 Provide a safe and secure environment for customers and court personnel Objectives:

Utilize effective security screening equipment Provide ongoing training to staff to increase security awareness Provide police officer during court sessions

GOAL 3 Provide excellent customer service Objectives:

Address all situations in professional manner Provide defendants with accurate information on court procedures Provide an instruction pamphlet to all defendants appearing before the court Review and revise (as needed) letters and forms to ensure they are user friendly

** PAGE 159 **

CITY OF MIDLOTHIAN 25 - COURT GENERAL FUND

GOAL 4 Improve collection procedures Objectives:

Develop a written contract for defendants using a payment plan Develop and use post cards as a reminder for overdue payments Improve collection rate of past-due judgments

GOAL 5 Provide ongoing training and professional development for staff Objectives:

Obtain Level III certification for all court clerks Complete testing for Parts 1, 2 and 3 of Level III certification Begin court visitation and journaling

COURT EXPENDITURES & CITATIONS

$-$50,000

$100,000

$150,000$200,000$250,000

03-04 04-05 05-06 06-07 07-08

YEARS

EXP

ENDI

TUR

ES

0

2,000

4,000

6,000

8,000C

ITAT

IONS

EXPENDITURESCITATIONS

* * * * *

** PAGE 160 **

CITY OF MIDLOTHIAN 25 - COURTGENERAL FUND

FULL TIME 2003-04 2004-05 2005-2006 2006-07 2007-08Municipal Judge 0 0 0.5 0.5 0.5Court Administrator 1 1 1 1 1Court Assistant 1 1 1 1 1

Full Time Equivalents 2 2 2.5 2.5 2.5

PERFORMANCE MEASUREMENTS 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008*DEMANDCourt Sessions Held 51 47 54 62 58 Seen by Judge 617 243 185 128 160 Citations Issued 4,574 4,741 7,105 6,248 6,675 Citations Dismissed 1,673 1,643 2,780 2,677 2,700 PRODUCTIVITYArraingments n/a n/a 290 216 225 Warrants Issued 1,034 1,041 1,474 1,249 1,300 Warrants Closed 965 705 976 936 950 Seen by Judge 617 243 185 128 150 EFFECTIVENESSWarrants Closed 965 705 976 936 950 Citations Collected 328,530$ 309,621$ 392,387$ 536,547$ 450,000$

COURT PERSONNEL

*Estimated

STATISTICS

COURT EXPENDITURES & CITATIONS

$-$50,000

$100,000$150,000$200,000$250,000

03-04 04-05 05-06 06-07 07-08

YEARS

EXPE

ND

ITU

RES

0

2,000

4,000

6,000

8,000

CIT

ATI

ON

S

EXPENDITURESCITATIONS

** PAGE 161 **

CITY OF MIDLOTHIAN 25 - COURTGENERAL FUND


ACTUAL2005-2006

ADOPTED2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc OverAdopted

06-07

100 PERSONNEL SERVICES625-110 Salaries & Wages 81,470$ 86,435$ 84,837$ 89,142$ 3%625-113 Part Time Wages 24,000$ 27,707$ 26,676$ 28,628$ 3%625-119 Overtime Pay 475$ 500$ 500$ 500$ 0%625-141 SS / Medicare 7,773$ 8,770$ 8,269$ 9,048$ 3%625-142 Group Health & Life Ins 12,140$ 12,555$ 12,375$ 12,576$ 0%625-143 Workmen's Comp. 114$ 207$ 205$ 386$ 87%625-145 Unemployment Comp 827$ 810$ 12$ 810$ 0%625-146 TMRS 8,473$ 8,993$ 8,823$ 9,643$ 7%

Sub-total 135,271$ 145,977$ 141,698$ 150,733$ 3%

200 CONTRACTUAL SERVICES625-217 Software Maintenance 1,893$ 2,814$ 2,614$ 2,927$ 4%625-239 Professional Fees 15,046$ 24,500$ 19,721$ 24,500$ 0%

Subtotal 16,939$ 27,314$ 22,335$ 27,427$ 0%

300 SUPPLIES625-342 Materials & Supplies 1,005$ 1,200$ 1,739$ 1,200$ 0%

Sub-total 1,005$ 1,200$ 1,739$ 1,200$ 0%

600 CAPITAL OUTLAY 625-636 Office Furniture -$ 4,000$ 1,446$ -$ -100%625-637 Court Technology 3,851$ -$ 3,835$ -$ 0%

Sub-total 3,851$ 4,000$ 5,281$ -$ -100%

700 OTHER OPERATING COST625-713 Equipment Maintenance 476$ 500$ -$ 500$ 0%625-720 Dues & Subscriptions 102$ 200$ 185$ 200$ 0%625-724 College Tuition -$ 1,950$ -$ 1,000$ -49%625-729 Conferences & Training 1,338$ 2,800$ 1,338$ 2,000$ -29%625-730 Miscellaneous 485$ 500$ 9$ 486$ -3%625-736 Postage 2,735$ 3,000$ 2,862$ 2,735$ -9%625-737 Printing 3,600$ 4,000$ 3,247$ 3,600$ -10%625-749 Telephone 497$ 700$ 814$ 477$ -32%625-757 Building Security -$ 18,000$ 6,665$ 18,000$ 0%

Sub-total 9,233$ 31,650$ 15,121$ 28,998$ -8%

TOTAL 166,299$ 210,141$ 186,174$ 208,358$ -1%

** PAGE 162 **

CITY OF MIDLOTHIAN CAPITAL PURCHASESGENERAL FUND

DEPT

12 SUPPORT SERVICES

12 SUPPORT SERVICES

15 FIRE

17 ENGINEERING

17 ENGINEERING

17 ENGINEERING

17 ENGINEERING

18 PLANNING

19 POLICE

19 POLICE

19 POLICE

19 POLICE

20 PUBLIC WORKS

23 PARKSLEASE PURCHASES

12 SUPPORT SERVICES

12 SUPPORT SERVICES

19 POLICE

19 POLICE

IDENTIX $ 9,152

$ 186,000

$ 45,500

COPIERS $ 63,925

EQUIPMENT

EQUIPMENT

EQUIPMENT ADOPTED2007-2008

BUILDING RENOVATION & FURNITURE $ 85,000

COMPUTER SOFTWARE/HARDWARE $ 144,850

EQUIPMENT $ 6,000

EQUIPMENT $ 40,900

STREET REHABILITATION $ 200,000

FURNITURE $ 2,500

RAILPORT PAVEMENT REHABILITATION $ 50,000



VEHICLES $ 112,355

EQUIPMENT

FURNITURE

$ 5,400

$ 2,000

VEHICLES $ 23,058

COMPUTERS & SERVERS $ 72,955

CEP GRAND TOTAL $ 1,186,795

CAPITAL FUNDING $ 1,186,795

(OVER) / UNDER BUDGET $ -

** PAGE 163 **

CITY OF MIDLOTHIAN ACCOMPLISHMENTS GENERAL FUND

GENERAL FUND ACCOMPLISHMENTS

FY 2006-2007 COUNCIL

Adopted a major 10-year update of the City’s Comprehensive Plan: EnVision Midlothian Adopted Thoroughfare Plan amendments Adopted a Stormwater Management Ordinance & Design Manual Adopted new Residential Zoning/ Signage/ Masonry standards Adopted new Eagle Ford Shale construction standards to protect west-side development Adopted major amendments to Non-Residential Zoning District standards Launched the construction of Water Treatment Plant #2

o Obtained State Water Development Board financing at lower interest rate o Conducted workshops to consider basic design approach o Approved engineering contract for Phase 1

Launched Mt. Zion Rd. and Sudith Lane road-widening projects o Contracts finalized for engineering and construction o Property Acquisition: Successfully negotiated the purchase of 22 of 23 affected

properties Began construction of the Plum Creek Sewer Line project (to Sudith school site) Completed the Pavement Management System study and adopted a policy to prioritize

maintenance projects Completed U.S. Hwy. 287 Sanitary Sewer Interceptor Line Adopted a five-year update of the Impact Fee Program (Road/Water/Sewer) Undertook two TxDOT Off-System Bridge Replacement Projects: Bridges on Onward Rd.

(in-review) and Mt. Zion Rd. (under construction) Co-funded construction of four new box hangers at Mid-Way Airport Undertook GPS Mapping of 4300 City water meter and valve locations Purchased road “zipper” to make street rehabs more efficient and cost effective Launched construction of Fire Station No. 3 and remodel of No. 1 by hiring Construction

Manager at Risk Initiated IDENTIX Fingerprint Scanner System Adopted Smoking Ordinance Adopted new police uniform and badge design Adopted bylaws for the Midlothian Sports Council and new park regulations Designed Mt. Peak Park improvements and issued contract Installed bleacher covers at Sports Park Held first-ever Movies In The Park program attended by 300 persons; second movie also well

attended Negotiated purchase of 6-acre park to be located on Walter Stephenson Rd. Purchased park and playground equipment for Walter Stephenson Park Executed Landscape Maintenance Agreement with TxDOT for newly-planted trees along

U.S. Hwy. 287 Bypass Adopted the FY 07-08 Budget based upon a tax rate decrease (the second rate decrease in ten

years) Executed contracts for cost-effective vehicle maintenance for routine and major repair work

** PAGE 164 **


Received a federal grant for self-contained breathing apparatus (SCBA) equipment

(approximately $80,000) Launched new City Website (externally hosted); achieved major increases in web traffic Contracted for CODE RED emergency alert system to send mass or targeted telephone

messages alerting public of emergencies or urgencies Established a wireless communications link to the water treatment plant Established a high-speed fiber optic link to the Police Dept. and Public Works Service Center Installed web-cams (internet-based video cameras) at certain City locations for security of

property and personnel Implemented new Human Resources module of INCODE software program Hired new Finance Director Chris Dick to replace retiring Jimmie Lou McClure Hired new Police Chief Carl Smith to replace Steve Campbell Hired new Planning Director John Garfield to replace Don Hastings upon promotion to City

Manager Adopted major ethics-related changes to Human Resources Manual including Code of

Business Conduct Adopted update to Certification Pay Schedule Assigned a Police Officer to MISD via a co-funding agreement Executed an infrastructure participation agreement with MISD for the Sudith school site Adopted ETJ Boundary Agreement with the Town of Ovilla Won Distinguished Budget Award (GFOA) for 6th year in a row Won Drinking Water Optimization Awards (have won 11 awards out of the past 12 six-

month award periods row Won Team 9-1-1 Award of Merit presented by the Texas Chapter of the National Emergency

Numbers Association Earned a favorable ruling in the Wax-Mid CCN lawsuit Won a Current Planning Award from the Texas Chapter of the American Planning

Association for the MIDTOWNE PD (shared with developer and land planner; one of only 3 awarded statewide)

ADMINISTRATION

Organized and processed 23 City Council Meetings, 4 Special Called Meetings, 2 Elections and 28 Staff Meetings

SUPPORT SERVICES

Renovated south-side City Hall offices for Development Services Completed fourth year of contract with Denitech for all-in-one copiers and printers (city

wide) Completed sixth year of computer leases for updating/replacing City computers Launched new City Website (externally hosted); achieved major increases in web traffic Established a wireless communications link to the water treatment plant Established a high-speed fiber optic link to the Police Department and Public Works Service

Center Installed web-cams (internet-based video cameras) at certain City locations for security of

property and personnel

** PAGE 165 **


HUMAN RESOURCES

Implemented a new city wide employee performance appraisal system Implemented a new merit pay system for non-public safety employees Began implementation phase of new Human Resources Information System (HRIS) to

integrate with the payroll and general ledger financial software system Maintained a 0-percent increase for medical and dental employee insurance benefits for third

year consecutive year Hired and trained the Human Resources Technician Began training phase for the Human Resources Technician as the back-up person for the

payroll position Coordinated wellness program/fitness challenge, four blood drives, employee benefits fair,

and various employee morale related events Rolled out new “biggest loser campaign” as part of the physical fitness challenge Promoted an active employee safety program utilizing safety training videos via the “think

safety” month for all departments, safety inspection program and work crew safety meetings Implemented the new city wide safety incentive plan (SIP) Increased safety committee response rate on rulings of employee accidents via monthly

meetings Decreased the administrative processing time by implementing electronic HR forms Provided accurate and error free delivery of payroll services to employees

FINANCE

Executed contracts for cost-effective vehicle maintenance for routine and major repair work Online requisitioning (Network Requisition Request) program completed and launched

thereby connecting all departments to a singular purchasing system Fleet Maintenance Pro Program implemented resulting in enhanced inventory and vehicle

maintenance capabilities Completed interlocal purchasing agreement with the cities of Duncanville and DeSoto for

vehicle repairs Addition of Accounts Payable Technician to the Finance Staff, beginning in March 2007 Hired new Finance Director in May 2007, completed leadership transition in June 2007

FIRE

Completed the design of Fire Station No. 3 and the remodel of Fire Station No. 1 Placed a new Engine 1 in service with a state-of-the-art compressed air foam system

designed to maximize fire suppression effectiveness Guided an outside economic study of costs associated with the Emergency Services District Negotiated a new contract with the Emergency Services District Hired a new Deputy Chief of Training and implemented comprehensive changes to the fire

and rescue training program Established a new Quality Assessment and Improvement program for EMS delivery Received a federal grant for self-contained breathing apparatus (SCBA) equipment

(approximately $80,000) Contracted for CODE RED emergency alert system to send mass or targeted telephone

messages alerting public of emergencies or urgencies Created six firefighter positions

** PAGE 166 **


BUILDING INSPECTION

Began extensive renovation of former police department building for future use by Development Services

Amended the current fee ordinance Researched software programs to simplify the plan review and permitting processes Continued to provide permit and inspection requests in a timely manner

ENGINEERING

Completed Thoroughfare Plan amendments Developed new Eagle Ford Shale construction standards to protect west-side development Launched Mt. Zion Rd. and Sudith Lane road-widening projects

o Contracts finalized for engineering and construction o Property Acquisition: Successfully negotiated the purchase of 22 of 23 affected

properties Completed the Pavement Management System study and adopted a policy to prioritize

maintenance projects Developed a five-year update of the Impact Fee Program (Road/Water/Sewer) Initiated two TxDOT Off-System Bridge Replacement Projects: Bridges on Onward Rd. (in-

review) and Mt. Zion Rd. (under construction) PLANNING o Plans and Programs

Assisted Midlothian High School Problem Solvers in Water Conservation Project. Adopted “EnVision Midlothian 2025 Plan” Coordinated with MISD the planning for the LaRue Miller Elementary School Reconvened the Council Planning Subcommittee Coordinated with NCTCOG, Ellis County and Waxahachie in the realignment of FM

1387 to IH-35E. Finalized an ETJ realignment agreement with Ovilla Assisted in Web Site redesign and implementation Established a comprehensive Traffic Count Program Assisted the Historic Advisory Board and Fire Dpt. in renovations of Old Fire Truck Prepared numerous amendments to the Master Thoroughfare Plan Continued with the involuntary annexations of Areas A & B Assisted in the renovations of the south end of City Hall Prepared a final draft of an Interlocal Agreement on platting and subdivision

development with Ellis County for consideration by the County and City Coordinated development and water supply policies with Grand Prairie in support of

2500 acre Windsor Hills Development. Approved plans for APA award wining MidTowne new urbanist development Established a city-wide GPS Monument Program

** PAGE 167 **


o Regulatory Amendments Updated the Zoning Ordinance for on-premises signage, off-premises signage in the ETJ,

parking requirements, and residential standards. Amended P&Z Rules of Procedure Revised gas drilling regulations and approved environmental mitigation fee for open pit

operations. Created regulations for compressor stations Created first smoking regulations

o Applications and Meetings

Processed 150 applications for plats, zoning, Special Use Permits, BOA appeals, site plans and annexations.

Supported 4 Historic Advisory Board meetings, 6 BOA hearings, 12 P&Z hearings and 26 City Council hearings.

o Awards

Won a Current Planning Award from the Texas Chapter of the American Planning Association for the MIDTOWNE PD (shared with developer and land planner; one of only 3 awarded statewide)

POLICE

Completed move into new Law Enforcement Center Installed and implemented new satellite receivers for radio system Installed new generator for Law Enforcement Center Continued providing cooperative municipal services to other cities (jail services, dispatch

services, and computer services) Assigned a Police Officer to MISD via a co-funding agreement Won Team 9-1-1 Award of Merit presented by the Texas Chapter of the National Emergency

Numbers Association Purchased digital Eventide recorder for recordable audio in dispatch Implemented MISD School Resource Officer Purchased and provided training on new fingerprint scanning tool (Identix) Hired and trained new Animal Control Officer Implemented Field Training Officer (FTO) pay

PUBLIC WORKS

Purchased John Deere Backhoe and Dump Truck as replacement equipment. Purchased pallet forks for backhoe. Purchased auger bit for Bobcat.

ANIMAL CONTROL

Continued training of Animal Control Officer to maintain licensing Maintained an Animal Control page on the City’s website informing the public of animals

available for adoption.

** PAGE 168 **


COMMUNITY SERVICES

Performed inspections of food establishments ensuring the health and well being of patrons Continued training of Code Enforcement Officer to maintain licensing Maintained a Community Services page on the City’s website informing the public of city

ordinances regarding signage, parking, junk/debris, grass/weeds, inoperable vehicles and garage sale signage

Posted applications for permits (food, advertising, billboard) and guidelines regarding advertising, billboards and city services

Conducted City-Wide Cleanup Program PARKS

Designed Mt. Peak Park improvements and issued contract Negotiated purchase of 6-acre park to be located on Walter Stephenson Rd. Purchased park and playground equipment for Walter Stephenson Park Initiated contract to install the Netafin sub-terrain irrigation system saving the City 70% in

water consumption at City Hall and Heritage Park Adopted the 2006 Parks Master Plan Developed a Parks and Recreation policy for naming parks, facilities, plaques, and markers Established a resolution authorizing a “facility use agreement” with the City’s Parks

Department and the Youth Sports Associations Developed an ordinance establishing City Park Rules and Regulations Developed an ordinance amending athletic user fees and public park fees Developed a resolution which approved the Bylaws of the City of Midlothian’s Sports

Council Established a policy for Youth Sports Association background checks Maintained and made improvements on the City’s 110 acres of developed and undeveloped

park land Provided current mowing schedules for all the 28 acres of baseball/softball/soccer and

football fields Over-seeded soccer fields to protect the Bermuda grass during fall soccer seasons Applied fertilizers and herbicides on a scheduled basis to improve turf grass Maintained 125 roadside miles of right-of-ways Maintained all City facility grounds and landscaping to industry standards Landscaped and maintained the front entrance to City Hall (9th Street) Implemented fertilization and landscaping programs for City facilities Replaced and repaired vandalized or broken equipment to prevent injuries Removed excess vegetation growth obstructing vision on the City’s right-of ways Maintained all bridge abutments and issued contract mowing services to provide the mowing

of right-of ways Held two special events at Hawkins Springs Park entitled “Movie Night in the Park” with

over 350 citizens in attendance per event SPORTS PARK

Installed bleacher covers at Sports Park Maintained and improved the City’s 25 acres of developed and undeveloped parkland

** PAGE 169 **


Continued to promote and strengthen the relationships with the school district for joint operations at the Sports Park

Promoted tournaments through the City’s Park Board and athletic associations to increase participation at the park

Continued to increase specialized training of the staff to expand their knowledge of ball field maintenance, horticulture, and landscaping maintenance

Purchased an ice maker for concessions at the Sports Park. Continued the specialized training of staff to expand their knowledge of maintaining the Sports Park

Continued to over-seed the high school field and soccer fields during winter months COURTS

Successfully completed move into new facility Improved Court website to be more informative and user friendly Implemented new process to accept online payments Improved Court security through installation of a walk-through metal detector

* * * * *

** PAGE 170 **

** PAGE 171 **

CITY OF MIDLOTHIAN SUMMARYUTILITY SERVICES FUND

ACTUAL2005-2006

ADOPTED2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc Over Adopted

06-07 $ 2,919,720 $ 5,330,994 $ 5,367,506 $ 7,794,232 46%

REVENUES5400 Charges for Services 9,191,234$ 7,932,395$ 8,571,683$ 8,713,459$ 10%5500 Fines & Forfeitures 3,325$ 2,300$ 3,850$ 2,300$ 0%5600 Other Revenues 225,007$ 167,500$ 481,957$ 220,500$ 32%

Total Receipts 9,419,566$ 8,102,195$ 9,057,489$ 8,936,259$ 10%TRANSFER IN:5700 Transfers In 3,141$ -$ -$ -$ 100%

3,141$ -$ -$ -$ 100%

9,422,707$ 8,102,195$ 9,057,489$ 8,936,259$ 10%

TOTAL REVENUES AVAILABLE 12,342,427$ 13,433,189$ 14,424,996$ 16,730,491$ -33%

EXPENDITURES100 Personnel 1,426,598$ 1,536,121$ 1,420,652$ 1,653,932$ 8%200 Contractual Services 1,315,478$ 1,539,827$ 1,283,977$ 1,502,201$ -2%300 Supplies 279,334$ 264,538$ 271,852$ 281,208$ 6%500 Debt/Lease Payment 32,845$ 34,000$ 32,845$ 34,000$ 0%600 Capital Outlay 673,879$ 398,127$ 505,578$ 700,860$ 76%700 Other Operating Costs 1,042,787$ 1,197,684$ 900,262$ 1,198,754$ 0%800 Transfer to Other Funds 1,986,252$ 2,203,655$ 2,203,655$ 1,903,460$ -14%900 Special Projects 217,747$ 928,242$ 11,944$ 1,661,845$ 79%

TOTAL EXPENDITURES 6,974,921$ 8,102,194$ 6,630,764$ 8,936,259$ 10%

2,447,786$ -$ 2,426,726$ -$ 100%

1,223,357$ 1,331,868$ 1,331,868$ 1,468,974$ 10% $ 4,144,149 $ 3,999,126 $ 6,462,364 $ 6,325,257 58% $ 5,367,506 $ 5,330,994 $ 7,794,232 $ 7,794,232 46%

FY 2007-2008

UNRESERVED FUNDSENDING FUND BALANCE

SUMMARY OF REVENUES & EXPENDITURES

RESERVED FUNDS (60 Days )

TOTAL TRANSFER IN

TOTAL CURRENT RECEIPTS

EXPENDITURESBY DEPARTMENT

BEGINNING FUND BALANCE

REVENUES OVER (UNDER)EXPENDITURES

** PAGE 172 **

CITY OF MIDLOTHIAN REVENUE BY CLASSUTILITY SERVICES FUND

ACTUAL 2005-2006

ADOPTED 2006-2007

ACTUAL2006-2007

ADOPTED 2007-2008

% Inc Over Adopted

06-07

5400 CHARGES FOR SERVICES 9,191,234$ 7,932,395$ 8,571,683$ 8,713,459$ 10%

5500 FINES & FORFEITS 3,325$ 2,300$ 3,850$ 2,300$ 0%

5600 OTHER REVENUES 225,007$ 167,500$ 481,957$ 220,500$ 32%

5700 TRANSFERS 3,141$ -$ -$ -$ 0%

9,422,707$ 8,102,195$ 9,057,489$ 8,936,259$ 10%

REVENUEBY CLASS

REVENUES

TOTAL

REVENUES BY YEAR

$-$1,000,000$2,000,000$3,000,000$4,000,000$5,000,000$6,000,000$7,000,000$8,000,000$9,000,000

$10,000,000

02-03 03-04 04-05 05-06 06-07 07-08

YEARS

DO

LLA

RS

** PAGE 173 **

CITY OF MIDLOTHIAN REVENUE BY SOURCEUTILITY SERVICES FUND

ACTUAL 2005-2006

ADOPTED 2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc Over Adopted

06-07

5400 CHARGES FOR SERVICE5415 Street Boring Repair 200$ -$ -$ -$ 0%5416 Backflow Control 25,590$ 18,500$ 25,400$ 18,500$ 0%5441 Sewer 2,356,538$ 2,097,108$ 2,504,736$ 2,584,245$ 23%5442 WW - Sewer Only - Sardis -$ -$ 52,002$ -$ 0%5446 Water 3,964,641$ 3,136,247$ 3,290,444$ 3,420,147$ 9%5447 Contract Water Sales 2,369,090$ 2,318,843$ 2,317,773$ 2,348,742$ 1%5448 Outside Water Sales 94,450$ 59,872$ 52,769$ 55,000$ -8%5449 Reconnects 54,065$ 47,700$ 81,570$ 52,700$ 10%5450 Meter 43,182$ 39,375$ 23,516$ 39,375$ 0%5451 Water Taps 20,335$ 10,000$ 8,275$ 10,000$ 0%5452 Sewer Taps 750$ 1,000$ 1,210$ 1,000$ 0%5453 Fire Hydrant Meter Rental 42,600$ 40,000$ 39,500$ 40,000$ 0%5454 Meter Repair/ Maintenance 1,110$ -$ 110$ -$ 0%5456 Penalties 128,865$ 95,000$ 130,405$ 95,000$ 0%5460 Disclosure Fees 416$ 250$ 397$ 250$ 0%5461 Application Fees 20,820$ 18,500$ 18,675$ 18,500$ 0%5462 Construction Insp Fee 61,526$ 45,000$ 16,289$ 30,000$ -33%5470 Credit Card Conv Fee 7,056$ 5,000$ 8,612$ -$ -100%

Sub-total 9,191,234$ 7,932,395$ 8,571,683$ 8,713,459$ 10%

5500 FINES & FORFEITS5513 Penalties 3,325$ 2,300$ 3,850$ 2,300$ 0%

Sub-total 3,325$ 2,300$ 3,850$ 2,300$ 0%

5600 OTHER REVENUES5610 Interest 213,833$ 160,000$ 366,371$ 215,000$ 34%5620 Miscellaneous Revenue 9,963$ 2,500$ 7,350$ 2,500$ 0%5627 Settlement -$ -$ 108,236$ -$ 0%5625 Auction 1,212$ 5,000$ -$ 3,000$ -40%

Sub-total 225,007$ 167,500$ 481,957$ 220,500$ 32%

5700 TRANSFER FROM OTHER FUNDS5725 Tnsf from UF Capital Projects 3,141$ -$ -$ -$ 0%

Sub-total 3,141$ -$ -$ -$ 0%

TOTAL REVENUE 9,422,707$ 8,102,195$ 9,057,489$ 8,936,259$ 10%

REVENUE BY SOURCE

** PAGE 174 **

CITY OF MIDLOTHIAN REVENUE SUMMARY UTILITY SERVICES FUND

UTILITY SERVICES FUND REVENUE The Utility Services Fund is used to account for the provision of water and wastewater services to the residents of the City and some unincorporated areas of Ellis County. The purpose is to account for operations that are financed and expended in a manner similar to private business enterprises. The intent of the City Council is that the cost of providing services to the general public on a continuing basis be financed or recovered primarily through user charges. All activities necessary to provide such services are accounted for in this fund including administration, operations, maintenance and debt service.

REVENUE SOURCE ADOPTED2007-2008

% OF BUDGET

Charges for Services $ 8,713,459 97.51%Fines & Forfeitures $ 2,300 0.03%Other Revenues $ 220,500 2.47%TOTAL UF REVENUES $ 8,936,259 100.00%

UTILITY SERVICES REVENUES 2007-2008

Charges for Services

97.51%

O ther Revenues

2.47%Fines & Forfeitures

0.03%

Major revenues for FY 2007-2008 are derived from water sales (65.17%) and wastewater charges (28.91%) and account for 94% of the revenue generated for maintenance and operational expenses. Revenues for utility funds are weather dependent and during FY 2006-2007, the region experienced cooler and wetter conditions than normal with 52.11” of rainfall and only five days with temperatures of 100°+. Actual water sales were $146,024 (2.65%) greater than adopted revenues for FY 2006-2007. Sewer revenues are based upon a winter averaging process and were also greater than adopted figures for an increase of $407,628 (19.44%). In efforts to remain conservative for budgeting expenditures, revenues were increased due to growth estimates at an average of 10% from adopted figures for FY 2006-2007 but less than the actual revenues. The City’s utility customer base is derived from contract water sales customers, commercial, industrial/residential water and sewer customers. Two additional water districts operate within the corporate City boundaries providing water to several subdivisions, while sewer service is

** PAGE 175 **


provided only by the City. Therefore, the number of sewer customers is increasing due to growth within these water districts. Following are charts comparing the growth in the customer base and Utility Service Fund revenues.

WATER AND SEWER CUSTOMERS 01-02 02-03 03-04 04-05 05-06 06-07 07-08 WATER 2,895 3,241 3,431 3,611 3,820 3,894 4,050 % Change N/A 12% 6% 5% 6% 2% 4% SEWER 2,923 3,184 3,494 3,819 4,219 4,423 4,599 % Change N/A 9% 10% 9% 10% 5% 4%

REVENUE HISTORY & PROJECTION

FY REVENUE % CHANGE

01-02 $ 5,829,257 02-03 $ 6,062,564 4.0% 03-04 $ 6,901,642 13.8% 04-05 $ 7,870,468 14.0% 05-06 $ 9,419,566 19.7% 06-07 $ 9,057,489 -3.8% 07-08* $ 8,936,259 -1.3%

* Adopted FY 2007-2008 Revenues The major revenue category for the Utility Service Fund is “Charges for Service.” This category includes Water & Sewer Sales, Contract Water Sales and other charges for services. This category of revenue alone makes up 97.5% of the revenue to maintain and operate the utility departments. Below are explanations of the major revenue sources. WATER SALES (INSIDE & OUTSIDE) Inside Water Sales are projected to be $3,420,147, approximately 9% more than adopted for FY 2006-2007. As previously stated, actual Water Sales revenues (this includes Inside Water Sales, Contract Water Sales and Outside Water Sales) for FY 2006-2007 were $146,024 greater than adopted revenues. Below is a chart showing a six-year history, plus this year’s budget projection.

** PAGE 176 **


WATER SALES (6 Year History + Projection)

$-$1,000,000$2,000,000$3,000,000$4,000,000

01-02 02-03 03-04 04-05 05-06 06-07 07-08

CONTRACT WATER SALES Revenues for FY 2007-2008 are conservatively budgeted at $2,348,742, representing a 1% increase from adopted revenues in FY 2006-2007 or $29,899. Actual revenues for FY 2006-2007 were $2,317,773, slightly lower than budgeted. Generally, there is very little change in these revenues unless a new contract is negotiated. Following is a chart showing a six-year history plus this year’s budget projection.

CONTRACT WATER SALES (6 Year History + Projection)

$-

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

01-02 02-03 03-04 04-05 05-06 06-07 07-08

SEWER REVENUES Sewer revenue is expected to increase $487,137 (23%) over FY 2006-2007 adopted revenues due to increased sewer customers within the City and the increasing number of sewer-only customers within the two other water districts. In addition, a policy change went into effect October 1, 2006 which changes the way sewer customers with more than one user on a water meter is billed for monthly service. This policy change affected apartments and duplex units. Following is a chart showing a six-year history, plus this year’s budget projection.

** PAGE 177 **


SEWER REVENUES (6 Year History + Projection)

$-$500,000

$1,000,000$1,500,000$2,000,000$2,500,000$3,000,000

01-02 02-03 03-04 04-05 05-06 06-07 07-08

OTHER “CHARGES FOR SERVICES” REVENUE The remainder of “Charges for Services” is $305,325 or 3.4% of the total Utility Service Fund revenue. This revenue category consists of backflow control fees, reconnect fees, fire hydrant meter rentals, water/sewer taps, application fees and outside water revenues, just to name a few. Revenue projections for FY 2007-2008 remain conservative and reflect a decrease from adopted FY 2006-2007 revenues in the amount of $15,000. This decrease is attributed to an anticipated decrease in Construction Inspection Fee receipts. OTHER REVENUE The remainder of the Utility Services revenue is $222,800 (2.5%) and covers sources such as interest earnings, penalties and auction revenues. Actual other revenues for FY 2006-2007 were $485,806.

** PAGE 178 **

CITY OF MIDLOTHIAN EXPENDITURES BY CLASSUTILITY SERVICES FUND

ACTUAL 2005-2006

ADOPTED 2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc Over Adopted

06-07

100 PERSONNEL SERVICES 1,426,598$ 1,536,121$ 1,420,652$ 1,653,932$ 30%

200 CONTRACTUAL SVS 1,315,478$ 1,539,827$ 1,283,977$ 1,502,201$ 12%

300 SUPPLIES 279,334$ 264,538$ 271,852$ 281,208$ 40%

500 LEASE PURCHASE 32,845$ 34,000$ 32,845$ 34,000$ 0%

600 CAPITAL OUTLAY 673,879$ 398,127$ 505,578$ 700,860$ 248%

700 OTHER OPER. COST 1,042,787$ 1,197,684$ 900,262$ 1,198,754$ 59%

800 TRSFER OTHER FUNDS 1,986,252$ 2,203,655$ 2,203,655$ 1,903,460$ -14%

900 SPECIAL PROJECTS 217,747$ 928,242$ 11,944$ 1,661,845$ 79%

TOTAL 6,974,921$ 8,102,194$ 6,630,764$ 8,936,259$ 10%

EXPENDITURESBY CLASS

EXPENDITURES

EXPENDITURES BY YEAR

$-

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

$7,000,000

$8,000,000

$9,000,000

01-02 02-03 03-04 04-05 05-06 06-07 07-08

** PAGE 179 **

CITY OF MIDLOTHIAN EXPENDITURES BY DEPTUTILITY SERVICES FUND

ACTUAL2005-2006

ADOPTED2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc Over Adopted

06-07

31 UTILITY ADMIN 308,377$ -$ 44,650$ -$ 0%

32 WATER OPERATIONS 585,137$ 477,541$ 433,481$ 705,672$ 48%

33 WWTR OPERATIONS 630,306$ 695,660$ 561,240$ 859,436$ 24%

34 WATER TREAT PLANT 1,752,377$ 1,907,160$ 1,752,423$ 1,924,064$ 1%

36 UTILITY BILLING 167,978$ 224,446$ 184,330$ 229,573$ 2%

37 METERS 289,789$ 274,345$ 289,233$ 236,337$ -14%

38 SUPPORT SERVICES 3,240,957$ 4,523,042$ 3,365,408$ 4,981,178$ 10%

TOTAL 6,974,921$ 8,102,194$ 6,630,764$ 8,936,259$ 10%

EXPENDITURES BY DEPT

EXPENDITURES

EXPENDITURESBY DEPARTMENT

2007-2008

WTR8% WWTR

10%

S SVCS55%

WTP21%

U BILLING3%METERS

3%

** PAGE 180 **

CITY OF MIDLOTHIAN EXPENDITURES UTILITY SERVICES FUND

UTILITY SERVICES FUND EXPENDITURES Expenditures in the Utility Services Fund total $8,936,260 for FY 2007-2008 and represent an increase of approximately 10% over FY 2006-2007 adopted expenditures. The table below shows expenditures by department. Following the table is a chart providing a breakdown of expenditures by category.

DEPARTMENTADOPTED2007-2008

% OFBUDGET

Water Operations 705,672$ 7.90%Wastewater Operations 859,436$ 9.62%Water Treatment Plant 1,924,064$ 21.53%Utility Billing 229,573$ 2.57%Meters 236,337$ 2.64%Support Services 4,981,178$ 55.74%TOTAL UF REVENUES 8,936,260$ 100.00%

UTILITY SERVICE FUND EXPENDITURES

UTILITY SERVICES FUND EXPENDITURES BY CATEGORY

2007-2008

Lease Purchase

0.38%


Personnel Services18.51%

Transfer to Other Funds

21.3%

Special Projects18.6%

Other Operating Cost

13.41%

Capital Outlay7.84%

Supplies3.15%

TRANSFERS TO OTHER FUNDS Transfers to Other Funds is the largest expenditure category with funding in the amount of $1,903,460 (21.3%). This category provides funds for debt service payments ($1,427,646) to be transferred to the Utility Debt Fund (Fund 215) and transfers to the General Fund ($460,813) for the reimbursement of salary and benefit expenses associated with General Fund employees whose job position requires them to provide services generally associated with the Utility Fund. Finally, a transfer of $15,000 to the Capital Equipment Reserve Fund is budgeted for savings towards an aerial mapping project. Below is a graph reflecting a six-year expenditure history for this category plus projections for FY 2007-2008.

** PAGE 181 **


TRANSFER TO OTHER FUNDS

(6 Year History + Projection)

$-

$1,000,000

$2,000,000

$3,000,000

01-02 02-03 03-04 04-05 05-06 06-07 07-08

SPECIAL PROJECTS Special Projects comprise 18.6% of the Utility Services Fund ($1,661,845). This category consists of only two expenditures—Contingency ($53,780) and Special Projects ($1,608,865). Special Projects is used for utility infrastructure projects that require funding greater than repairs. These projects, when identified, must have City Council’s approval before funds can be expended. If the funds are not used they are re-appropriated into the next fiscal year until there are sufficient funds for identified projects. PERSONNEL Personnel expenditures are the third largest expenditure at 18.5% ($1,653,932). Budget enhancements include funding for a new Water Treatment Plant operator, a 4% cost of market adjustment for all non-public safety employees and, reclassification of a Utility Maintenance Worker I to a Utility Maintenance Worker II. Following is a graph reflecting a six-year history plus projections for this budget year.

PERSONNEL( 6 Year History + Projection)

$-$500,000.00

$1,000,000.00$1,500,000.00$2,000,000.00

01-02 02-03 03-04 04-05 05-06 06-07 07-08

CONTRACTUAL SERVICES Contractual Services is the fourth largest expenditure ($1,502,201). This covers services for engineering, consulting, legal fees, software maintenance, medical exams for employees, chemical water testing, inspection fees, outsourcing of utility billings and the contract with the Trinity River Authority (TRA) for wastewater treatment. The majority of Contractual Services expenditures are found within the Support Services Department of the Utility Service Fund. Below is a table reflecting a six-year history plus projections for this budget year.

** PAGE 182 **


CONTRACTUAL SERVICES

FISCAL YEAR AMOUNT %

CHANGE01-02 $ 315,973 02-03 $ 227,218 -28% 03-04 $ 607,245 167% 04-05 $ 957,244 58% 05-06 $ 1,315,478 37% 06-07 $ 1,283,977 -2% 07-08 $ 1,502,201 17%

OTHER OPERATING COSTS Other Operating Costs are 13.4% of adopted expenditures at $1,198,754. The Water Treatment Plant has the largest utility and equipment maintenance needs of the City. If any piece of equipment were to fail at the Water Treatment Plant, it would become a health and safety issue for the citizens of Midlothian. The six-year history presented below reflects the transfer of funds from the Utility Fund to the Midlothian Water District during fiscal years 2001 through 2004 to cover debt payments ranging from $900,000 to $1,200,000. In October 2004, the Water District Board and City Council jointly decided to dissolve the Midlothian Water District. The water district was dissolved and the City of Midlothian became responsible for the debt service payments. Effective FY 2004-2005, the payments were shown as a “Transfer to Other Funds – Debt Service Fund.”

OTHER OPERATING COSTS (6 Year History + Projections)

$-$500,000

$1,000,000$1,500,000$2,000,000

01-02 02-03 03-04 04-05 05-06 06-07 07-08

SUPPLIES, LEASE PAYMENTS, AND CAPITAL OUTLAY Supplies, Lease Payments, and Capital Outlay combined represent $1,016,068 or 11.4% of the Utility Services Fund budget. This covers chemicals, uniforms, office supplies and a fourth lease payment for a sewer-cleaning machine. Capital expenditures are $700,860 which is $195,282 more than actual expenditures in FY 2006-2007. These capital expenditures cover manhole rehabilitation, meter replacement, collections/distribution line replacement and various equipment purchases.

* * * * *

** PAGE 183 **

CITY OF MIDLOTHIAN 31 - UTILITY ADMINISTRATIONUTILITY SERVICES FUND


ACTUAL2005-2006

ADOPTED2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc OverAdopted

06-07

100 PERSONNEL SERVICES631-110 Salaries & Wages 63,631$ -$ -$ -$ 0%631-119 Overtime 551$ -$ -$ -$ 0%631-141 SS / Medicare 5,684$ -$ -$ -$ 0%631-142 Group Health & Life Ins 12,846$ -$ -$ -$ 0%631-143 Workers' Compensation 240$ -$ -$ -$ 0%631-145 Unemployment Comp 540$ -$ -$ -$ 0%631-146 TMRS 9,375$ -$ -$ -$ 0%

Sub-total 92,867$ -$ -$ -$ 0%

200 CONTRACTUAL SERVICES631-210 Outside Services 6,543$ -$ -$ -$ 0%631-227 Flood Plain/Storm Mgmt 1,301$ -$ 38,017$ -$ 0%631-239 Professional Fees 189,375$ -$ 6,651$ -$ 0%

Sub-total 197,219$ -$ 44,668$ -$ 0%

300 SUPPLIES631-336 Uniforms & Clothing 55$ -$ -$ -$ 0%631-342 Materials & Supplies 2,134$ -$ -$ -$ 0%

Sub-total 2,189$ -$ -$ -$ 0%

600 CAPITAL OUTLAY631-636 Furniture 11,368$ -$ -$ -$ 0%

Sub-total 11,368$ -$ -$ -$ 0%

700 OTHER OPERATING COST631-710 Vehicle Maintenance 58$ -$ -$ -$ 0%631-711 Fuel 925$ -$ -$ -$ 0%631-720 Dues & Subscriptions 416$ -$ -$ -$ 0%631-729 Conferences & Training 2,043$ -$ -$ -$ 0%631-730 Miscellaneous 499$ -$ -$ -$ 0%631-736 Postage 133$ -$ -$ -$ 0%631-749 Telephone 661$ -$ -$ -$ 0%

Sub-total 4,735$ -$ -$ -$ 0%

TOTAL 308,378$ -$ 44,668$ -$ 0%

Department 31 was inactivated effective FY 2006-2007 due to reorganization.

** PAGE 184 **

CITY OF MIDLOTHIAN 32 - WATER OPERATIONS UTILITY SERVICES FUND

MISSION STATEMENT: The Water Operations Department maintains and repairs over 100 miles of water main lines and numerous water valves to distribute and direct the flow of potable water to the citizens of Midlothian, with as few interruptions as possible, while maintaining a uniform flow of constant pressure to meet citizen demand and provide adequate fire protection. This department is responsible for the maintenance, repair and construction of water lines, including upgrades and/or expansion of the City's distribution system, and providing 24-hour emergency repair to ensure continuous water service with minimal service interruptions. KEY GOALS AND OBJECTIVES: GOAL 1 The primary goal of the Water Operations department is to maintain the water distribution system and customer service connections to individual water meters. OBJECTIVES:

To prioritize work orders and scheduled tasks to maximize time in the field To continue to improve distribution system repair and maintenance activities by tracking

problem areas utilizing work history provided from the work order system Continue maintenance of all hydrants and valves within the distribution system Coordinate efforts between developers, contractors and city staff on infrastructure

requirements Purchase equipment with Wastewater Operations (#634, $10,550)

GOAL 2 Provide ongoing education and training for staff OBJECTIVE:

Advance knowledge and skills of the Water Operations crew through increased training and pursuit of additional water license certifications (#729, $4,488; #724, $4,000)

WATER OPERATIONS EXPENDITURES & POPULATION

$-$100,000$200,000$300,000$400,000$500,000$600,000$700,000$800,000

02-03 03-04 04-05 05-06 06-07 07-08

YEARS

EXP

ENDI

TUR

ES

-2,0004,0006,0008,00010,00012,00014,00016,00018,000

PO

PUL

ATI

ON

Expenditures Population

** PAGE 185 **

CITY OF MIDLOTHIAN 32 - WATER OPERATIONSUTILITY SERVICES FUND

FULL-TIME 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008Public Works Director* 0.5 0.5 1 1 1Administrative Manager 0.5 1 1 1 1Utility Superintendent 1 1 1 1 1Utility Maintenance Foreman 1 1 1 1 1Utility Construction Inspector 0.5 1 0 0 0Maintenance Worker II 2 2 2 2 3Maintenance Worker I 4 4 4 4 3

PART- TIMEMaintenance Worker I 1 1 1 1 1

FULL TIME EQUIVALENTS 10 11 10.5 10.5 10.5

PERFORMANCE MEASURES 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008*DEMANDCity Population 10,650 12,125 13,300 14,400 15,500Water Customers 3,431 3,611 3,820 3,894 4,050Water Lines Maintained (miles) 102 103 107 111 113Avg Treated Water Pumped per Day 3.78 4.21 5.16 4.14 4.31Fire Hydrants Maintained 600 700 759 914 951WORKLOADCalls for Service n/a n/a 155 177 184Minor Leaks Repaired n/a n/a 98 89 93Major Leaks Repaired n/a n/a 9 7 7Water Lines Rehabilitated (in linear feet) n/a n/a 2,885 1,450 1,508Water Line Installed (New) n/a n/a 700 704 732Fire Hydrants Repaired n/a n/a 30 11 11Line Locates n/a n/a 3,463 2,843 2,957After-Hours Calls Dispatched n/a n/a 78 84 87Right-of-Way Permits Issued n/a n/a 26 23 24Water Taps (Repairs/Relocates) n/a n/a 14 16 17Meter Relocates n/a n/a 28 14 15EFFECTIVENESSWater Lines Rehabilitated (in linear feet) n/a n/a 2,885 1,450 1,508Avg Cost of Department Operations(per capita) 33.99$ 40.48$ 44.00$ 30.10$ 45.53$

WATER / WASTEWATER OPERATIONS PERSONNEL

* Beginning October 2006, as part of the FY 2006-2007 departmental reorganization, the Public Works Director will be paid from the General Fund - Public Works (50%) and the Utility Fund - Water/Wastewater Operations (50%). In October 2005, as part of the FY 2005-2006 departmental reorganization, the Utility Construction Inspector was moved to the General Fund - Engineering.

These personnel are split in duties and expenses between Water and Wastewater Operations

STATISTICS

** PAGE 186 **

CITY OF MIDLOTHIAN 32 - WATER OPERATIONSUTILITY SERVICES FUND

DESCRIPTION STATUSUpsize water lines from 14th Streetto 10th Street.

Completed

Replace deteriorating lines in Northridge Subdivision

Completed

ACCOUNT NUMBER205-632-648 95,257$ 205-632-748 11,346$

106,603$

DESCRIPTION AMOUNTInstall 3500' of 12" water main and six fire hydrants.

65,000$

Upsize existing 2" Water Mains to4"- 6" lines, loop lines into systemand install flush valves.

100,000$

Install fire hydrants. 25,000$

Projects to be determined 60,000$

In-house repairs and installation and City participation with developers

70,000$

ACCOUNT NUMBER205-632-648 250,000$ 205-632-748 70,000$

320,000$ Distribution (Maintenance)

TOTAL EXPENDITURES

DISTRIBUTION PROJECTS

Various

Daily Operations and Emergency Repairs

FUNDINGDistribution (Capital)

LOCATIONU.S. Hwy. 287 from Creek Side Baptist Church to Mid-Way Airport

Northridge Subdivision

City Wide

Distribution (Maintenance)TOTAL EXPENDITURES

FY 2007-2008

FUNDINGDistribution (Capital)

FY 2006-2007LOCATION

Old Town Water LineRehabilitation and U.S Highway BoreNorthridge Subdivision

** PAGE 187 **

CITY OF MIDLOTHIAN, TX 32 - WATER OPERATIONSUTILITY SERVICES FUND

32 EXPENDITURE BY CLASSIFICATION

ACTUAL2005-2006

ADOPTED2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc overAdopted

06-07

100 PERSONNEL SERVICES632-110 Salaries & Wages 166,731$ 164,028$ 157,961$ 172,055$ 5%632-113 Part Time 1,229$ 3,375$ 1,074$ 3,375$ 0%632-119 Overtime Pay 11,230$ 13,500$ 8,096$ 13,500$ 0%632-141 SS / Medicare 12,907$ 13,357$ 11,744$ 13,834$ 4%632-142 Group Health & Life Ins 32,845$ 34,143$ 33,248$ 38,494$ 13%632-143 Workers' Compensation 2,575$ 3,250$ 3,162$ 7,452$ 129%632-145 Unemployment Comp 1,391$ 1,410$ 164$ 1,410$ 0%632-146 TMRS 18,352$ 17,714$ 16,586$ 19,079$ 8%

Sub-total 247,259$ 250,777$ 232,035$ 269,199$ 7%

200 CONTRACTUAL SERVICES632-210 Outside Services 8,272$ 9,152$ 14,253$ 5,000$ -45%632-215 Contractual Mowing 1,307$ 3,500$ 2,249$ 3,500$ 0%

Sub-total 9,579$ 12,652$ 16,503$ 8,500$ -33%

300 SUPPLIES632-335 Minor Tools 2,542$ 3,120$ 4,168$ 3,245$ 4%632-336 Uniforms & Clothing 2,955$ 5,720$ 3,439$ 5,720$ 0%632-342 Materials & Supplies 5,026$ 5,009$ 4,533$ 5,459$ 9%632-343 Medical Supplies -$ 250$ 157$ 260$ 4%632-344 Chemical Supplies 60$ 728$ 15$ 757$ 4%

Sub-total 10,583$ 14,827$ 12,312$ 15,441$ 4%

600 CAPITAL OUTLAY 632-621 Building Construction -$ -$ 8,463$ 2,500$ 0632-633 Vehicles -$ -$ -$ 20,000$ 0632-634 Equipment 1,459$ 10,000$ 8,421$ 10,550$ 6%632-636 Office Furniture 346$ -$ 996$ 500$ 0632-648 Distribution System 270,520$ 70,000$ 128,372$ 250,000$ 257%

Sub-total 272,325$ 80,000$ 172,808$ 283,550$ 254%

700 OTHER OPERATING COST632-709 Equipment Rental -$ -$ -$ 3,000$ 0%632-710 Vehicle Maintenance 6,652$ 5,990$ 3,966$ 6,230$ 4%632-711 Fuel 13,537$ 10,920$ 13,476$ 11,357$ 4%632-713 Equipment Maintenance 9,389$ 10,982$ 6,890$ 10,982$ 0%632-720 Dues & Subscriptions 564$ 1,820$ 1,132$ 1,850$ 2%632-724 College Tuition 1,191$ 3,510$ 7,381$ 4,000$ 14%632-729 Conferences & Training 4,529$ 4,488$ 3,860$ 4,488$ 0%632-730 Miscellaneous 1,205$ 1,048$ 2,091$ 1,048$ 0%632-736 Postage 63$ 156$ 19$ 156$ 0%632-737 Printing -$ 200$ -$ 200$ 0%632-747 Backflow 559$ 1,976$ -$ 1,976$ 0%632-748 Distribution System -$ 70,000$ 11,346$ 70,000$ 0%632-749 Telephone 2,741$ 5,200$ 2,623$ 5,200$ 0%632-755 Facility Maintenance 4,922$ 2,995$ 6,712$ 8,495$ 184%

Sub-total 45,351$ 119,285$ 59,495$ 128,981$ 8%

TOTAL 585,097$ 477,541$ 561,240$ 705,672$ 48%

** PAGE 188 **

CITY OF MIDLOTHIAN 33 - WASTEWATER OPERATIONS UTILITY SERVICES FUND

MISSION STATEMENT: The Wastewater Operations Department provides emergency repair and scheduled maintenance of manholes, service connections, lift stations and over one hundred fifty miles of collection and trunk lines. Construction of needed wastewater mains and sewer taps are provided throughout the city to residential, commercial, and industrial customers. KEY GOALS AND OBJECTIVES: GOAL 1 The department will meet the needs of the growing sanitary sewer customer base by improving and prioritizing maintenance activities within the work order system OBJECTIVES:

Customize reporting functions of the work order system to maximize use of historical data Ensure customer service needs are addressed in a timely manner Identify and repair segments of the sanitary sewer system through rehabilitation or upsizing

(# 649, $250,000; #750, $70,000) Review all video records to determine the physical condition of sanitary sewer mains and to

identify damaged or deteriorating sections needing replacement and/or repair

GOAL 2 The department will monitor existing sewer pipeline capacity and conditions to ensure uninterrupted service and adequate availability in high-growth areas OBJECTIVES:

Report overflows to T.C.E.Q. as they occur Reduce infiltration and inflow (I&I) into the collection system with use of a sewer camera Utilize sewer camera for testing to evaluate sewer pipeline conditions Prepare video inspections of problem sewer mains which will allow staff to identify specific

locations needing repair and improve flow in existing mains Maintain a video record library of the physical condition of all sanitary sewer mains Continue the annual process of cleaning sanitary sewer mains once every two years

** PAGE 189 **

CITY OF MIDLOTHIAN 33 - WASTEWATER OPERATIONSUTILITY SERVICES FUND

LOCATION DESCRIPTION STATUS

Alamo Circle, South 2nd, 3rd, & 4th; Alabama, Florida Streets Rehabilitation of Sewer Lines Completed

Northridge SubdivisionContinue manhole rehabilitation of Northridge Subdivision & other locations as identified

In Progress

FUNDING ACCOUNT NUMBERCollection Funding 205-633-649 36,787$ Manhole Projects 205-633-623 96,484$

96,424$

LOCATION DESCRIPTION AMOUNT

Alamo Circle to Overlook Dr. Replace and re-route approximately 800 ft. of existing 6" sewer main.

120,000$

Old Town Rehabilitate sewer lines between 14th St. and 10th St. from FM 1387 to Avenue G

120,000$

Various Projects to be determined 30,000$

Old TownContinue manhole rehabilitation ofOld Town Area and other locations as identified.

45,000$

FUNDING ACCOUNT NUMBERCollection Funding 205-633-649 250,000$ Manhole Projects 205-633-623 45,000$

295,000$

COLLECTIONS PROJECTS

FY 2006-2007

FY 2007-2008

TOTAL EXPENDITURES

TOTAL EXPENDITURES

** PAGE 190 **

CITY OF MIDLOTHIAN 33 - WASTEWATER OPERATIONSUTILITY SERVICES FUND

PERFORMANCE MEASURES 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008DEMANDCity Population 10,650 12,125 13,300 14,400 15,500 Sewer Customers 3,494 3,819 4,219 4,423 4,599 Lift Stations Maintained n/a n/a 12 12 12 Sewer Lines Maintained (miles) 98.39 100.53 117.35 120.95 121.00Average Daily Sewer Flow n/a n/a 1.038 mgd 1.45 mgd 1.51 mgdAverage Monthly Sewer Flow n/a n/a 31.14 mgd 32.5 mgd 34 mgdWORKLOADCalls for Service n/a n/a 93 370 200 After Hours Dispatched Calls n/a n/a 86 58 60 Sewer Lines Rehabilitated (in linear feet) 5,447 5,630 3,193 4,500 4,000 Manholes Installed n/a n/a 6 4 - Manholes Rehabilitated n/a n/a 5 110 150 Sewer Taps n/a n/a 10 17 15 EFFECTIVENESSSewer Lines Rehabilitated (in linear feet) 5,447 5,630 3,193 4,500 4,000 Manholes Rehabilitated n/a n/a 5 110 150 Avg Cost of Department Operations(per capita) 38.04$ 52.09$ 47.39$ 38.98$ 55.45$

STATISTICS

** PAGE 191 **

CITY OF MIDLOTHIAN


ACTUAL2005-2006

ADOPTED2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc OverAdopted

06-07


Sub-total 246,256$ 250,777$ 233,300$ 269,199$ 7%

200 CONTRACTUAL SERVICES633-210 Outside Services 24,183$ 61,027$ 14,542$ 11,500$ -81%633-215 Contractual Mowing 1,307$ 3,500$ 2,249$ 3,500$ 0%

Sub-total 25,490$ 64,527$ 16,791$ 15,000$ -77%

300 SUPPLIES633-335 Minor Tools 3,413$ 3,120$ 3,826$ 3,245$ 4%633-336 Uniforms & Clothing 2,978$ 5,720$ 3,821$ 5,720$ 0%633-342 Materials & Supplies 3,611$ 3,256$ 3,907$ 3,386$ 4%633-343 Medical Supplies 250$ 158$ 250$ 0%633-344 Chemical Supplies 1,566$ 5,990$ 5,433$ 6,230$ 4%

Sub-total 11,568$ 18,336$ 17,146$ 18,831$ 3%

500 LEASE PURCHASE COMMITMENT633-527 Lease Commitment 32,845$ 34,000$ 32,845$ 34,000$ 0%

Sub-total 32,845$ 34,000$ 32,845$ 34,000$ 0%

600 CAPITAL OUTLAY 633-621 Building Construction -$ -$ 3,537$ 2,500$ 0%633-623 Manhole Rehabilitation -$ 40,000$ 96,484$ 45,000$ 13%633-634 Equipment 58,293$ 5,000$ 3,541$ 10,550$ 111%633-636 Office Furniture 166$ -$ 572$ 500$ 0%633-649 Collection Lines 139,223$ 70,000$ 36,787$ 250,000$ 257%

Sub-total 197,682$ 115,000$ 140,920$ 308,550$ 168%

700 OTHER OPERATING COST633-709 Equipment Rental -$ -$ -$ 3,000$ 0%633-710 Vehicle Maintenance 6,873$ 6,240$ 3,746$ 6,490$ 4%633-711 Fuel 11,511$ 10,920$ 13,879$ 10,920$ 0%633-713 Equipment Maintenance 12,364$ 16,120$ 19,397$ 16,765$ 4%633-720 Dues & Subscriptions 669$ 1,820$ 512$ 1,850$ 2%633-724 College Tuition 1,191$ 3,448$ 7,381$ 4,000$ 16%633-729 Conferences & Training 4,173$ 4,488$ 3,359$ 4,488$ 0%633-730 Miscellaneous 748$ 1,215$ 2,113$ 1,215$ 0%633-736 Postage 59$ 156$ 29$ 156$ 0%633-749 Telephone 6,620$ 7,800$ 2,930$ 4,160$ -47%633-750 Collection System -$ 70,000$ 7,643$ 70,000$ 0%633-751 Utilities - Electric 33,077$ 49,920$ 23,359$ 49,920$ 0%633-752 Lift Stations 39,181$ 40,893$ 4,001$ 40,893$ 0%

Sub-total 116,465$ 213,020$ 88,350$ 213,856$ 0%

TOTAL 630,306$ 695,660$ 529,352$ 859,436$ 24%

UTILITY SERVICES FUND33 - WASTEWATER OPERATIONS

** PAGE 192 **

CITY OF MIDLOTHIAN 34 - WATER TREATMENT PLANT UTILITY SERVICES FUND

MISSION STATEMENT: The mission of the Water Treatment Plant is to produce safe and potable drinking water for the citizens of Midlothian and wholesale customers.

The Texas Commission on Environmental Quality rates the City’s water supply “Superior” and all plant operators are licensed by the state. The City has 5.95 MGD water rights in Joe Pool Lake and has acquired rights for an additional 6 MGD from Tarrant Regional Water District. Additionally, the 5th Street well provides up to 300,000 gallons per day to the community on an emergency basis. At this time, a new water treatment plant is under design to utilize the additional water rights. Construction of the new plant is scheduled to begin before 2009. In August 2007, our plant was recognized for having received the Texas Optimization Award, which is given in recognition of the quality of water produced. The Water Treatment Plant has received this award eleven times and is one of only nine public water systems to receive it in 2006. This ranks Midlothian’s Water Treatment Plant in the top 1% of the approximately 450 plants in the state.

BUDGET HIGHLIGHTS 07-08 The engineering design for Phase I of the new Water Treatment Plant is currently under way. Phase I includes the treatment process study and design of the clear well, high service pump station, and transmission line. KEY GOALS AND OBJECTIVES: GOAL 1 Maintain the Superior Public Drinking Water System ranking issued by the Texas Commission on Environmental Quality by meeting all pending revisions to rules that govern drinking water production and distribution. OBJECTIVES:

Provide continuing education and training to operators and distribution staff. Keep staff informed of the changes to rules, methods and requirements, thereby ensuring

system integrity and compliance Revise existing treatment methods and system operations based on state and federal

regulations Evaluate and modify monitoring and reporting practices to meet new regulations and

improve the treatment process

GOAL 2 Add equipment and staff to operate a certified water laboratory and treatment plant OBJECTIVES:

Add a Water Treatment Plant Operator Provide an upgrade to the SCADA system ($10,000 #632) Purchase chlorinators, injectors, turbidimeter, water field analysis equipment, and furniture

for new employee ($11,310 #634; $3,500 #636)

** PAGE 193 **

CITY OF MIDLOTHIAN 34 - WATER TREATMENT PLANT UTILITY SERVICES FUND

WATER TREATED & RAINFALL

0

1,000

2,000

3,000

01-02 02-03 03-04 04-05 05-06 06-07 07-08

YEARS

WAT

ER

TRE

ATE

D (m

gd)

-

20

40

60

RAIN

FALL

(in in

ches

)

Treated Water Rainfall

** PAGE 194 **

CITY OF MIDLOTHIAN 34 - WATER TREATMENT PLANTUTILITY SERVICES FUND

PERFORMANCE MEASURES 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008*DEMANDBudget Year- Rain Fall (inches) 50.66 44.14 27.12 52.11 41.75Avg Rainfall per month (inches) 4.22 3.68 2.26 4.34 3.48# of 100 Degree Days 0 18 43 5 5Avg Monthly Water Flow (mg) 119.68 131.55 158.54 133.98 139.34Water Customers 3,431 3,611 3,820 3,894 4,050WORKLOADAnnual Water Billed in Gallons 1,416,395,163 1,497,792,022 1,698,687,642 1,469,295,721 1,469,295,721 Annual Raw Water Pumped (mg) 1,436.18 1,578.63 1,937.93 1,607.75 1,672.06Annual Water Treated (mg) 1,376.54 1,534.58 1,880.03 1,508.58 1,568.92Avg Treated Water Pumped per Day 3.78 4.21 5.16 4.14 4.31Backflow Devices 772 780 944 1,050 1,152PRODUCTIVITYGround Storage Capacity (mg) 4 4 4 4 4Elevated Storage Capacity (mg) 1 1 3 3 3Pumping Capacity (mgd) 9 12 12 12 12Treatment Capacity (mgd) 12 12 12 12 12EFFECTIVENESSPublic Water System 100% 100% 100% 100% 100%TCEQ Optimization Awards 2 2 2 2 2* Estimated

WATER TREATMENT PLANT EXPENDITURES & FLOW

$-

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

03-04 04-05 05-06 06-07 07-08

YEARS

EX

PEN

DIT

UR

ES

0

500

1,000

1,500

2,000

TR

EA

TE

D

WA

TE

R M

G

Expenditures MGD Treated

** PAGE 195 **

CITY OF MIDLOTHIAN 34 - WATER TREATMENT PLANTUTILITY SERVICES FUND


ACTUAL2005-2006

ADOPTED2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc OverAdopted

06-07


Sub-total 605,648$ 748,367$ 701,966$ 822,212$ 10%

200 CONTRACTUAL SERVICES634-210 Outside Services 40,941$ 11,000$ 10,464$ 15,100$ 37%634-217 Software Maintenance 6,451$ 7,500$ 7,713$ 8,000$ 7%634-220 Inspection Fees 6,760$ 16,000$ 4,705$ 16,000$ 0%634-239 Professional Fees -$ 44,000$ 31,901$ 42,000$ -5%

Sub-total 54,152$ 78,500$ 54,783$ 81,100$ 3%

300 SUPPLIES634-335 Minor Tools 2,367$ 3,000$ 3,157$ 4,100$ 37%634-336 Uniforms & Clothing 6,415$ 7,650$ 6,601$ 8,856$ 16%634-342 Materials & Supplies 6,305$ 9,800$ 11,318$ 12,050$ 23%634-344 Chemical Supplies 234,522$ 200,000$ 211,841$ 210,000$ 5%

Sub-total 249,609$ 220,450$ 232,917$ 235,006$ 7%

600 CAPITAL OUTLAY 634-632 Computer S/W & H/W -$ 24,000$ 23,885$ 10,000$ -58%634-633 Vehicles -$ 28,000$ 28,037$ -$ -100%634-634 Equipment 35,235$ 22,000$ 17,871$ 11,310$ -49%634-636 Office Furniture 249$ 3,500$ 3,556$ 3,500$ 0%634-690 CEP -$ -$ -$ 12,000$ 0%

Sub-total 35,484$ 77,500$ 73,349$ 36,810$ -53%

700 OTHER OPERATING COST634-710 Vehicle Maintenance 1,067$ 2,600$ 2,636$ 2,700$ 4%634-711 Fuel 4,444$ 6,000$ 5,712$ 6,250$ 4%634-713 Equipment Maintenance 118,890$ 175,000$ 123,201$ 175,000$ 0%634-719 Sludge Removal -$ 35,000$ 23,868$ -$ -100%634-720 Dues & Subscriptions 2,275$ 4,000$ 2,883$ 4,250$ 6%634-724 College Tuition -$ -$ -$ 7,000$ 634-729 Conferences & Training 11,443$ 12,000$ 14,663$ 14,993$ 25%634-730 Miscellaneous 287$ 1,500$ 537$ 1,500$ 0%634-736 Postage -$ 1,500$ 1,898$ 1,000$ -33%634-749 Telephone 6,803$ 14,850$ 9,037$ 14,850$ 0%634-751 Utilities - Electric 648,517$ 503,393$ 474,988$ 503,393$ 0%634-755 Facility Maintenance 13,757$ 26,500$ 29,985$ 18,000$ -32%

Sub-total 807,483$ 782,343$ 689,408$ 748,936$ -4%

TOTAL 1,752,377$ 1,907,160$ 1,752,423$ 1,924,064$ 1%

** PAGE 196 **

CITY OF MIDLOTHIAN 36 - UTILITY BILLING UTILITY SERVICES FUND

MISSION STATEMENT: The mission of the Utility Billing department is to provide the highest level of customer service to ensure adequate funds are available for the protection of citizens and provision of municipal services by providing accurate and timely reading of water meters, billing to utility customers, maintaining a high percentage of collections, accurate financial/customer records and ensuring positive public relations. KEY GOALS AND OBJECTIVES GOAL 1 Provide excellent customer service to Water/Wastewater customers. OBJECTIVES:

Cross-train staff to promote efficiency Ensure technicians have sufficient software training for billing and reporting procedures Continue monthly meeting with field staff to identify reading problems and service issues Audit accounts for billing errors Complete customer service training seminars Seek additional services to streamline billing/collection functions by utilizing automation

UTILITY BILLING EXPENDITURES &WATER CUSTOMERS

$-

$50,000

$100,000

$150,000

$200,000

$250,000

03-04 04-05 05-06 06-07 07-08

YEARS

DOLL

ARS

0

1000

2000

3000

4000

5000CU

STO

ME

RS

UTILITY BILLING EXPENDITURES WATER CUSTOMERS

Note: In FY 2005-2006, Utility Billing personnel were separated from Utility

Administration in an effort to reflect expenditures associated with utility billing.

** PAGE 197 **

CITY OF MIDLOTHIAN 36 - UTILITY BILLING

Rockett Water 733,916,764 Texas Industries 93,843,700 Mt. Peak Water Supply 52,412,600 City of Venus 33,402,530 Midlothian ISD 25,491,600 City of Midlothian 22,753,700 City of Grand Prairie 21,658,600 Chaparral Steel Midlothian L 21,248,500 American National Power 15,717,577 Reheis Chemical Co. 11,337,200 Total 1,031,782,771 mgd

Position 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008Utility Billing Manager N/A 1.0 1.0 1.0 1.0Utility Billing Technician N/A 1.0 1.0 2.0 2.0

Full-Time Equivalent (FTE) 0.0 2.0 2.0 3.0 3.0

PERFORMANCE MEASURES 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008*DEMANDCity Population 10,650 12,125 13,300 14,400 15,500 Water Customers 3,431 3,611 3,820 3,894 4,050 Sewer Customers 3,494 3,819 4,219 4,423 4,599 Staffing 2 2 2 3 3 Customer meter reading routes n/a 19 19 19 19 Number of billing cycles per month 1 1 1 1 1 Number of annual billings: 12 12 12 12 12 WORKLOADPhone Calls (estimated) n/a 6,050 11,196 12,000 12,480 Walk In Payments n/a 9,731 10,812 11,200 11,648 Mail Payments n/a 15,345 15,948 17,100 17,784 Drop Box Payments n/a 16,740 17,028 16,500 16,500 Credit Card Payments n/a 441 1,116 1,800 1,980 Electronic Payments n/a 1,819 1,892 2,250 2,340 PRODUCTIVITYConnects n/a 476 570 567 570Disconnects n/a 537 627 647 650Work Orders Processed n/a 3,280 3,421 4,231 4,400 Final Accounts processed n/a 1,154 1,343 1,420 1,475 Application Fees Collected n/a 18,600$ 20,820$ 18,675$ 19,000$ Penalities/ Late Fees Collections n/a 95,135$ 128,865$ 211,975$ 225,000$ EFFECTIVENESSPayments Processed n/a 44,076 46,796 54,000 56,160 Telephone inquiries (annually) n/a 6,050 11,196 12,000 12,480 Walk-In Customers (annually) n/a 10,023 11,136 11,600 12,064 Work Orders Initiated n/a 3,280 3,421 4,300 4,472 * EstimatedNote : As shown above, the projected active meter accounts monitored and billed is expected to increase 4% in FY 2007-2008. Residential accounts represent approximately 86% of the total active meter accounts and commercial accounts represent approximately 14%.

TOP 10 WATER CONSUMERS

UTILITY BILLING PERSONNEL

UTILITY SERVICES FUND

** PAGE 198 **

CITY OF MIDLOTHIAN 36 - UTILITY BILLINGUTILITY SERVICES FUND

YEAR RAILPORT WATERINSIDE

WATEROUTSIDE

TOTALBILLED

WATERCUSTOMERS

SEWERCUSTOMERS

WATERCUSTOMERS

OUTSIDE01-02 103,096,000 458,652,411 680,065,839 1,241,814,250 2,895 2,923 61 02-03 60,638,700 546,999,922 602,586,269 1,210,224,891 3,176 3,184 65 03-04 20,002,000 493,435,103 902,958,060 1,416,395,163 3,365 3,494 66 04-05 36,007,900 584,365,183 873,617,939 1,493,991,022 3,545 3,819 66 05-06 50,360,300 755,194,839 893,132,503 1,698,687,642 3,751 4,219 69 06-07 27,441,850 593,127,737 848,726,134 1,469,295,721 3,819 4,422 75 07-08 28,539,524 616,852,846 882,675,179 1,528,067,550 3,972 4,599 78

YEAR TOTALBILLED

WATERTREATED

02-03 1,210,224,891 1,289,710,00003-04 1,416,395,163 1,376,540,00004-05 1,493,991,022 1,534,580,00005-06 1,698,687,642 1,880,030,00006-07 1,469,295,721 1,508,588,00007-08 1,528,067,550 1,568,931,520 2007-2008*

Credit Card Payments

WATER CUSTOMERS & WATER BILLED

-

500,000,000

1,000,000,000

1,500,000,000

2,000,000,000

01-02 02-03 03-04 04-05 05-06 06-07 07-08

YEARS

GA

LL

ON

S B

ILL

ED

-

1,000

2,000

3,000

4,000

5,000

CU

STO

ME

RS

WATER BILLEDWATER CUSTOMERS

WATER BILLED vs TREATED

0

500,000,000

1,000,000,000

1,500,000,000

2,000,000,000

02-03 03-04 04-05 05-06 06-07 07-08

YEARS

GA

LL

ON

S

0

500,000,000

1,000,000,000

1,500,000,000

2,000,000,000

GA

LL

ON

S

WATER BILLED WATER TREATED

** PAGE 199 **

CITY OF MIDLOTHIAN 36 - UTILITY BILLINGUTILITY SERVICES FUND


ACTUAL2005-2006

ADOPTED2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc OverAdopted

06-07

100 PERSONNEL SERVICES636-110 Salaries & Wages 87,984$ 109,080$ 94,162$ 112,841$ 3%636-141 SS / Medicare 5,535$ 8,345$ 6,707$ 8,632$ 3%636-142 Group Health & Life Ins 14,651$ 24,525$ 17,387$ 20,242$ -17%636-143 Workers' Compensation 102$ 164$ 161$ 368$ 125%636-145 Unemployment Comp 540$ 810$ 27$ 810$ 0%636-146 TMRS 8,420$ 11,284$ 9,891$ 12,139$ 8%

Sub-total 117,231$ 154,208$ 128,335$ 155,033$ 1%

200 CONTRACTUAL SERVICES636-210 Outside Services 32,676$ 43,000$ 36,116$ 43,000$ 0%636-217 Software Mtnce Agmt 8,429$ 9,598$ 9,311$ 12,900$ 34%

Sub-total 41,105$ 52,598$ 45,427$ 55,900$ 6%

300 SUPPLIES636-336 Uniforms & Clothing -$ 220$ 34$ 360$ 64%636-342 Materials & Supplies 2,099$ 3,300$ 2,512$ 4,000$ 21%

Sub-total 2,099$ 3,520$ 2,546$ 4,360$ 24%

600 CAPITAL OUTLAY636-628 Bldg Renovation -$ 1,500$ 750$ -$ -100%636-631 Office Equipment 2,225$ 350$ -$ -100%636-632 Computer S/W & H/W 1,565$ -$ 1,010$ -$ 0%636-634 Equipment -$ -$ -$ 3,000$ 0%636-636 Furniture -$ 2,850$ 2,091$ 1,400$ -51%

Sub-total 3,790$ 4,700$ 3,851$ 4,400$ -6%

700 OTHER OPERATING COST636-713 Equipment Maintenance 279$ 1,500$ 620$ 1,560$ 4%636-720 Dues & Subscriptions -$ -$ 80$ 120$ 0%636-729 Conferences & Training 1,007$ 4,000$ 1,791$ 4,140$ 4%636-730 Miscellaneous 80$ 1,000$ 21$ 1,040$ 4%636-736 Postage 1,784$ 1,500$ 1,242$ 1,560$ 4%636-737 Printing 602$ 1,000$ 78$ 1,040$ 4%636-749 Telephone -$ 420$ 339$ 420$ 0%

Sub-total 3,752$ 9,420$ 4,171$ 9,880$ 5%

TOTAL 167,978$ 224,446$ 184,330$ 229,573$ 2%

** PAGE 200 **

CITY OF MIDLOTHIAN 37 - METER DEPARTMENT UTILITY SERVICES FUND

MISSION STATEMENT: The Meter Department is responsible for managing water meter reading activity for over 5,000 residential, commercial, industrial and wholesale accounts to ensure accurate readings and fair and equitable billing of all customers throughout the distribution system. KEY GOALS AND OBJECTIVES: GOAL 1 To maintain customer confidence in billing by providing timely and accurate water metering services OBJECTIVES:

Continue conversion to radio-read meter program (#625, $40,950; #624, $15,000) Complete reading cycles on schedule to evenly distribute customer usage from month to month Maintain an overall (manual and radio-read) water meter reading error rate of less than 5% of

total meters read Submit water meters for testing as needed to ensure accurate operation Ensure all water is metered to minimize the loss of water revenue and to equitably distribute the

cost of providing services to all customers Continue meter-box change out program.

GOAL 2 Continue to provide excellent service to our customers OBJECTIVES:

Advance the knowledge and skills of staff through increased training, maintenance of current Customer Service certifications, and pursuit of additional certifications (#729, $2,340)

Respond to customer requests and work orders regarding water meters in a timely and effective manner

GOAL 3 Maintain the integrity of the water meter infrastructure OBJECTIVE: Ensure that water meters are in proper working order and repair and replace meters when identified as having problems

** PAGE 201 **

CITY OF MIDLOTHIAN 37- METER DEPARTMENTUTILITY SERVICES FUND

Position 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008Sr. Customer Service Representative 0.0 0.0 0.0 1.0 1.0Customer Service Representative 2.5 2.5 3.0 2.0 2.0

Full-Time Equivalent (FTE) 2.5 2.5 3.0 3.0 3.0

METER PERSONNEL

POPULATION, WATER & SEWER CUSTOMERS

-1,0002,0003,0004,0005,000

03-04 04-05 05-06 06-07 07-08

YEARS

WA

TER

&

SEW

ER

CU

STO

MER

S

-

5,000

10,000

15,000

20,000

POPU

LATI

ON

Water Customers Sewer Customers City Population

** PAGE 202 **

CITY OF MIDLOTHIAN 37- METER DEPARTMENTUTILITY SERVICES FUND

PERFORMANCE MEASURES 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008*DEMANDCity Population 10,650 12,125 13,300 14,400 15,500Water Customers 3,431 3,611 3,820 3,894 4,050Sewer Customers 3,494 3,819 4,219 4,423 4,600Staffing 2.5 2.5 3.0 3.0 3.0Meters Read Annually n/a 47,464 51,949 56,038 58,280Customer Meter Reading Routes n/a 19 19 18 18Billing Cycles Per Month 1 1 1 1 1WORKLOADAvg Meters Read Per Meter Reader (Monthly) 1,716 1,806 1,273 1,501 1,619Work Orders Processed n/a 3,792 3,421 4,231 4,400On/Off Service Requests (Annually) n/a 479 571 985 1,024Turn Off / Lock n/a 405 443 418 435Connects n/a 476 570 567 590Disconnects n/a 537 627 647 673Read In / Out n/a 49 495 423 440Meter Re-reads n/a 1,500 1,630 1,363 1,418Meter Change Outs n/a 391 1,050 2,097 2,181Service Change n/a 359 436 167 167Plug Sewer Line n/a 6 30 34 35Pull Meter/Plug Sewer n/a 227 158 195 203Set Meter n/a 53 206 123 125Builder Set Up n/a 313 234 168 180Temporary Service n/a 50 68 52 70Program Radio Read Meters n/a 1,185 1,304 4,343 100Miscellaneous n/a n/a 233 206 210Meter Maintenance n/a n/a 165 153 150EFFECTIVENESS% of Meters Read Monthly n/a 100% 100% 100% 100%% of Re-Reads n/a 3.16% 3.14% 2.00% 3.00%

* As shown above, the projected active meter accounts monitored and billed is expected to increase 4% in FY 2007-2008. Residential accounts represent approximately 86% of the total active meter accounts and commercial accounts represent approximately 14%.

STATISTICS

** PAGE 203 **

CITY OF MIDLOTHIAN 37 - METER DEPARTMENTUTILITY SERVICES FUND


ACTUAL2005-2006

ADOPTED2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc OverAdopted

06-07

100 PERSONNEL SERVICES637-110 Salaries & Wages 75,033$ 87,530$ 82,041$ 91,017$ 4%637-119 Overtime Pay 8,984$ 8,500$ 8,429$ 8,500$ 0%637-141 SS / Medicare 6,321$ 7,209$ 6,794$ 7,200$ 0%637-142 Group Health & Life Ins 16,016$ 15,908$ 16,432$ 15,940$ 0%637-143 Workers' Compensation 1,317$ 1,935$ 1,868$ 4,345$ 125%637-145 Unemployment Comp 934$ 810$ 136$ 810$ 0%637-146 TMRS 8,731$ 10,100$ 9,315$ 10,477$ 4%

Sub-total 117,337$ 131,992$ 125,016$ 138,289$ 5%

200 CONTRACTUAL SERVICES637-210 Outside Services 1,147$ 2,600$ 893$ 7,000$ 169%637-217 Software Maint Agreement -$ 1,352$ -$ 1,352$ 0%

Sub-total 1,147$ 3,952$ 893$ 8,352$ 111%

300 SUPPLIES637-335 Minor Tools 276$ 2,517$ 3,153$ 2,618$ 4%637-336 Uniforms & Clothing 1,498$ 3,016$ 1,903$ 3,016$ 0%637-342 Materials & Supplies 1,511$ 1,612$ 1,865$ 1,676$ 4%637-344 Chemical Supplies -$ 260$ 11$ 260$ 0%

Sub-total 3,285$ 7,405$ 6,931$ 7,570$ 2%

600 CAPITAL OUTLAY637-624 Commercial Water Meters 23,481$ 10,000$ 18,499$ 15,000$ 50%637-625 Residential Water Meters 100,681$ 78,500$ 97,780$ 40,950$ -48%637-632 Computer S/W & H/W 111$ 7,000$ -$ -$ -100%637-633 Vehicles 23,920$ 15,000$ 14,137$ -$ -100%637-634 Equipment -$ -$ -$ 600$ 0%637-648 Distribution System 4,996$ 6,760$ 8,349$ 10,000$ 48%

Sub-total 153,190$ 117,260$ 138,765$ 66,550$ -43%

700 OTHER OPERATING COST637-710 Vehicle Maintenance 3,563$ 3,160$ 3,890$ 3,160$ 0%637-711 Fuel 8,531$ 5,160$ 9,901$ 7,000$ 36%637-713 Equipment Maintenance 53$ 520$ -$ 520$ 0%637-720 Dues & Subscriptions 60$ 780$ 490$ 780$ 0%637-729 Conferences & Training 459$ 2,340$ 1,985$ 2,340$ 0%637-730 Miscellaneous 734$ 310$ 292$ 310$ 0%637-749 Telephone 1,432$ 1,466$ 1,070$ 1,466$ 0%

Sub-total 14,831$ 13,736$ 17,628$ 15,576$ 13%

TOTAL 289,789$ 274,345$ 289,233$ 236,337$ -14%

** PAGE 204 **

CITY OF MIDLOTHIAN 38 - SUPPORT SERVICESUTILITY SERVICES FUND


ACTUAL2005-2006

ADOPTED2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc OverAdopted

06-07

200 CONTRACTUAL SERVICES 638-200 TRA Technical Support 5,539$ 4,000$ -$ -$ -100%638-210 Outside Services 83,389$ 129,060$ 22,526$ 100,000$ -23%638-214 TRA O & M Chgs JPL -$ 94,609$ 45,883$ 80,000$ -15%638-217 Maintenance Agreement 1,800$ 2,080$ -$ -$ -100%638-218 Investment Services 16,000$ 16,000$ 16,000$ 16,000$ 0%638-222 Networking Services 222$ -$ -$ -$ 0%638-223 TRA MCRWS - O&M 656,215$ 923,349$ 893,228$ 973,349$ 5%638-224 TRA MRWSP - O&M 13,500$ 7,500$ 7,730$ 8,000$ 7%638-226 TRA ECWSP - O&M 971$ 1,000$ 989$ 1,000$ 0%638-235 Legal Fees 209,151$ 100,000$ 101,775$ 100,000$ 0%638-239 Professional Fees -$ 50,000$ 16,800$ 55,000$ 10%

Sub-total 986,786$ 1,327,598$ 1,104,930$ 1,333,349$ 0%

600 CAPITAL OUTLAY638-632 Computer S/W & H/W -$ 3,667$ 3,667$ 1,000$ -73%

Sub-total -$ 3,667$ 3,667$ 1,000$ -73%

700 OTHER OPERATING COST638-726 General Insurance 25,580$ 40,880$ 25,581$ 42,924$ 5%638-760 Risk Management Fund 18,380$ 15,000$ 1,079$ 20,000$ 33%638-772 Credit Card Provider Fee 6,211$ 4,000$ 12,273$ 12,000$ 200%638-776 WW - Sardis Fee -$ -$ 1,853$ 6,000$ 0%638-777 Sardis Set Up Fee -$ -$ 425$ 600$ 0%

Sub-total 50,172$ 59,880$ 41,211$ 81,524$ 36%

800 TRANSFERS TO OTHER FUNDS638-811 Tnsf to General Fund 239,058$ 431,284$ 431,284$ 460,813$ 7%638-813 Tnsf to Debt Service Fund 1,722,194$ 1,757,371$ 1,757,371$ 1,427,646$ -19%638-860 Tnsf to Capital Repl Fund 25,000$ 15,000$ 15,000$ 15,000$ 0%

Sub-total 1,986,252$ 2,203,655$ 2,203,655$ 1,903,460$ -14%

900 SPECIAL PROJECTS638-926 Special Utility Projects -$ 857,800$ -$ 1,608,065$ 87%638-942 Contingency -$ 70,442$ -$ 53,780$ -24%638-955 Special Projects 217,747$ -$ 11,944$ -$ 0%

Sub-total 217,747$ 928,242$ 11,944$ 1,661,845$ 79%

TOTAL 3,240,957$ 4,523,042$ 3,365,408$ 4,981,178$ 10%

The Support Services department is responsible for the payment of debt, water and wastewater contracts and for other items that pertain to all of the Utility departments.

** PAGE 205 **

CITY OF MIDLOTHIAN CAPITAL PURCHASESUTILITY SERVICES FUND

DEPT

32 Water Operations32 Water Operations32 Water Operations33 Wastewater Operations33 Wastewater Operations33 Wastewater Operations34 Water Treatment Plant34 Water Treatment Plant34 Water Treatment Plant37 Meter37 Meter37 Meter

Lease Purchases33 Meter

$ 39,375 CAPITAL FUNDING REVENUE $ 679,985 (OVER) / UNDER BUDGET $ -

CEP GRAND TOTAL $ 719,360 METER REVENUE

Distribution System $ 10,000

Sewer Vacuum Truck $ 34,000

Commercial Water Meters $ 15,000 Residential Water Meters $ 40,950

Construction of Additional Parking $ 12,000

Computer Software & Hardware $ 10,000 Equipment $ 11,310

Equipment $ 10,550 Manhole Rehabilitation $ 45,000

Vehicle (Replacement) $ 20,000

Collections System $ 250,000 Equipment $ 10,550

EQUIPMENT ADOPTED2007-2008

Distribution System $ 250,000

** PAGE 206 **

CITY OF MIDLOTHIAN ACCOMPLISHMENTS UTILITY SERVICES FUND

UTILITY FUND ACCOMPLISHMENTS FY 2006-2007

UTILITY MANAGEMENT

Managed the construction and completion of the US 287 Sanitary Sewer Interceptor Project. Continued Water Conservation Practices and Techniques outreach program through mail

outs, newspapers and City of Midlothian website. Completed design and began construction of the Plum Creek Sanitary Sewer Project (to

Sudith school site) Adopted a five-year update of the Impact Fee Program (Water/Sewer) Completed Water Treatment Plant analysis and started design phase of new water treatment

plant. Began preparation of standard construction detail update and design manual. Completed joint pilot study with Mansfield, Waxahachie, and Fort Worth regarding

membrane treatment of Tarrant Regional Water District (TRWD) water. 32 – WATER OPERATIONS

Repaired and/or replaced 1,450 linear feet of the water distribution system; repaired 11 fire hydrants.

Tagged 915 City fire hydrants. Continued maintenance of all hydrants and valves within the water distribution system. Increased the knowledge and skills of Water Operations crew through training and pursuit of

water license certifications. Maintained compliance with TCEQ regulations. Continued to ensure integrity of the water distribution infrastructure through inspections and

preventative maintenance. Maintained proper water pressure and flow throughout the system. Partnered with other City departments to renovate and upgrade City facilities. Continued joint meetings with Development Services, developers, and utility operations staff

on infrastructure requirements for new developments. 33 – WASTEWATER OPERATIONS

Rehabilitated all lift station wet wells by relining them with Raven linings. Rehabilitated over 300 vertical feet of manholes throughout the city. Continued to increase knowledge and skills of wastewater crews through additional training

and pursuit of certifications offered by state agencies. Continued to administer the Industrial Wastewater Discharge ordinance to ensure compliance

by local industries and initiate enforcement action when necessary. Continued sewer line preventative maintenance program through use of sewer camera to

visually inspect sewer lines and routine use of the sewer vacuum truck. Continued providing excellent customer service with timely responses to customer’s requests

for service.

** PAGE 207 **


34 – WATER TREATMENT PLANT

Assumed responsibility for responding to customer reports of taste/odor/color concerns with their water. Thirteen such calls were taken at the plant and resolved by the Water Quality Technician.

Began an aggressive program of flushing dead-end distribution lines each month in accordance with TCEQ requirements. Program includes using pressure flow gauges to more accurately track flush–water use, for inclusion of data in monthly flushing reports along with chlorine residuals.

Received TCEQ’s award for the Total Coliform Rule Program for 2006. This award recognizes systems that have successfully complied with the Total Coliform Rule without a single violation for 60 consecutive months, which is another major accomplishment in helping to protect public health.

To maintain compliance with state and federal regulations, water samples were collected from Joe Pool Lake and the distribution system, and analyzed for chlorine residual, total coliform, total organic carbons, lead and copper, chlorites and atrazine.

Received 2006 Texas Optimization Program (TOP) Recognition Award for water quality from TCEQ. This prestigious award recognizes public water systems that meet extremely stringent optimization criteria set forth by the Environmental Protection Agency (EPA) and TCEQ. The City of Midlothian Water Treatment Plant has received this award 11 times and is one of only nine public water systems to receive it in 2006.

Rebuilt front steps of Water Treatment Plant to assist in greater safety of entering and exiting main building.

Implemented first phase of “zeriscape” landscaping at entrance of Water Treatment Plant. Water Treatment Plant staff implemented the program through the use of drip irrigation hoses and plantings of drought-tolerant vegetation.

Performed initial WTP analysis and awarded engineering contract for construction of new Water Treatment Plant.

Repaired and upgraded existing SCADA-interfaced surveillance system to improve security at Water Treatment Plant and its various off-site facilities through enhanced software and components.

Purchased 2007 ¾ ton pickup truck with utility body for more efficient maintenance at Raw Water Pump Station, Water Treatment Plant, Mockingbird and 9th Street Elevated Storage Tanks.

** PAGE 208 **


36 – UTILITY BILLING

Hired second Utility Billing Technician in response to increased growth. Continued monthly meeting with operational staff to identify reading problems and service

issues. Remodeled Utility Billing offices to provide an additional customer service window. Continued the conversion from manual-read meters to radio-read meters. Implemented a new policy that provides for Sardis Lone Elm Water Supply Corporation to

bill sewer-only customers. Continued to audit accounts for billing inaccuracies.

37 – METER DEPARTMENT

Completed 95% of the meter-box change out program (1,000 meter boxes replaced). Maintained an over all (manual and radio-read) water meter reading error rate of less than

5% of total meters read. Revised new construction meter-set policy to install meters at rough plumbing phase rather

than at issuance of Certificate of Occupancy. Completed implementation of large-meter testing program (meters larger than 2”). Responded to customer requests and work orders regarding water meters in a timely and

effective manner. Advanced the knowledge and skills of staff through increased training, maintenance of

current Customer Service certifications, and pursuit of additional certifications. Radio-Read Program

Reduced meter reading time from two weeks to three days. Converted 60% of existing 2” meters to 3G radio read. Completed upgrade to computer hardware in Meter Department vehicle. This upgrade

greatly enhanced meter-reading speed. The system is now capable of reading 3,000 meters per day.

Completed computer software upgrade to 3G radio-read. Equipped and programmed software in additional Meter Department vehicle to be 3G radio-

read drive ready. 38 – UTILITY SUPPORT SERVICES

Made debt payment of $1,757,371. Made 4th payment to Aerial Mapping project for Engineering. Paid Trinity River Authority $893,228 for various functions of Wastewater treatment.

* * * * *

** PAGE 209 **

** PAGE 210 **

CITY OF MIDLOTHIAN SUMMARY DEBT SERVICE FUNDS

DEBT SERVICE SUMMARY

The Debt Service Funds are used to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest for previously approved capital projects. This section accounts for debt obligations for General Debt Service, Utility Debt Service and Water Debt Service. In October 2004, the water district was dissolved and the City of Midlothian assumed responsibility for collection of taxes for the debt payments. The chart below represents combined totals of beginning fund balances, revenues, expenditures and projected ending fund balances. Individual summaries are available by debt service fund.

DEBT SUMMARY

ACTUAL

05-06 ADOPTED

06-07 ACTUAL

06-07 ADOPTED

07-08 REVENUES: Total Beginning Fund Balances $ 3,455,337 $ 4,401,002 $ 4,645,388 $ 5,251,962 Revenues & Transfers $ 10,913,611 $ 10,484,026 $ 10,793,432 $ 11,384,133 Total Funds Available $ 14,368,948 $ 14,885,028 $ 15,438,820 $ 16,636,095 EXPENDITURE/ USES: Expenditures & Transfers Out $ 9,723,560 $ 10,210,385 $ 10,186,859 $ 11,432,425 ENDING FUND BALANCE: $ 4,645,388 $ 4,674,643 $ 5,251,961 $ 5,203,670 Revenues over (Expenditures) $ 1,190,051 $ 273,641 $ 606,573 $ (48,292)

DEBT ISSUANCE & DEBT SERVICE The City may choose to issue debt under any provision allowed for and permitted by Texas state law. Although debt is an obligation to be repaid, it can assume many forms. The form and character of debt is typically determined by the nature of the funding source and nature of the asset to be purchased or improved. In determining the type of security for financing an improvement or purchasing a capital asset, the City considers the following debt forms:

General Obligation Bonds (G.O.s) - The ad valorem tax levy is used as security for the bonds. Requires voter approval and must be for a specific public purpose.

Certificates of Obligation (C.O.’s) – The ad valorem tax levy and/or revenue is pledged as security. The debt must be for a specific public purpose. Public notices, public hearings and advertisement for this action must be made.

Revenue Bonds - Revenue is pledged as security. In addition, a pledge to set rates and fees for the debt payments must be made, in order to fulfill bond covenants. Bond reserves are established for surety and bond covenant reporting. Equitable rate structure and first lien security with parity are established. These funds are for construction of capital improvements only.

Tax Notes require only approval by the City Council and must be repaid within seven years. These funds are used for capital equipment or projects with an asset life greater than seven years.

In addition to specifying principal and interest payment schedules, the bond covenants are legal conditions under which debt is issued to provide for the establishment of a debt service fund and accumulate the resources to repay the debt. Certain minimum amounts must be accumulated and may only be used for payment of principal and interest on the debt.

** PAGE 211 **


It is upon this principal that the City Council determines the necessity to incur debt in order to finance the Capital Improvement Program (C.I.P.) of the City. Management of the City’s debt is vital for maintaining the expected cost of services and the continued infrastructure development within the community. With the incurrence of additional debt, the City is able to pay for the infrastructure needs of the community without burdening the constituency in any given period by increasing or decreasing the fee structure necessary to support the capital improvement. As a result, the management of the City’s debt portfolio is designed to minimize the impact to its constituency. Staff and City Council review, revise and adopt the Capital Equipment Replacement Program annually within the annual budget and reviews the Capital Improvement Program bi-annually (it is presented in the Capital Project Funds section of this budget). The City has outstanding: $76,330,000 in Combined General Obligation Bonds, $17,435,000 in Revenue Refunding Bonds and $10,534,922 in Unlimited Tax Refunding Debt as of September 30, 2007. AUTHORIZATION The Constitution and the general laws of the State of Texas allow for and permit Texas cities as authorized to issue direct obligations or bonds for the purpose of financing improvements and capital assets. Although the federal government does not govern local spending authority, it closely regulates and monitors the types of issuances and the authority for issuance. The Federal Income Tax Code restricts the nature and character of bond interest in how it is treated as income for income tax reporting, thereby controlling and creating markets for tax-exempt instruments. USES OF DEBT FINANCING AND CAPITAL IMPROVEMENTS

Debt financing shall be used to fund infrastructure improvements and the purchase of capital assets as long as the asset life is beyond the cost of financing the improvement /capital asset.

Debt financing shall be used as a funding source when the improvements or the purchase of capital assets cannot be acquired from current revenue sources or direct fees, such as impact fees. In addition, if the purchase of capital assets and construction of infrastructure improvements can be funded through available resources, (fund balance, current revenue or any other recurring revenue) then the cost of money should be considered against the value of available resources in determining pay-as-you-go financing.

AFFORDABILITY OF ADDITIONAL DEBT In fiscal year 2006, the City of Midlothian reviewed and updated the ten-year strategic plan that anticipates the financial future of the City of Midlothian, Texas. This plan is a comprehensive planning model that enables management to assess the financial well-being of the City. It quantifies the impact of growth and development and speaks plainly about the fiscal condition of the City. This strategic plan incorporates future revenue sources, operating expenses and projected capital improvement projects for all of the City’s activities. This plan measures the City’s ability to authorize and issue additional debt over the next ten years. Every two years the plan is revised to reflect growth, population estimates and current operating revenues.

** PAGE 212 **


LEGAL DEBT LIMIT The City charter does not provide or mandate a specific debt limitation. However, the City will keep outstanding debt within the limit as prescribed by Texas state law. Article XI, Section 5 of the Texas Constitution, applicable to cities of more than 5,000 in population, limits the ad valorem tax rate to $2.50 per $100 assessed valuation to pay for operations and debt obligations. Below is a chart showing the City’s available tax levy in relation to the state tax limit.

ADOPTED 04-05

ADOPTED 05-06

ADOPTED 06-07

ADOPTED07-08

Tax Rate Limitation 2.5000$ 2.500000$ 2.500000$ 2.500000$ Actual Tax Rate 0.424040$ 0.640384$ 0.657953$ 0.650000$ Water District Tax Rate 0.194156$ -$ -$ -$ Available Levy 1.8818$ 1.859616$ 1.842047$ 1.850000$

LEGAL DEBT LIMIT

As a financial policy, the City of Midlothian will not issue more debt than equivalent to 10% of gross assessed valuation. Below is a chart reflecting the percentage of debt the city has maintained.

ADOPTED04-05

ADOPTED05-06

ADOPTED06-07

ADOPTED07-08

Outstanding Debt 55,835,000$ 92,434,277$ 99,549,954$ 104,299,922$ Assessed Valuation 1,439,958,487$ 1,552,532,463$ 1,696,378,089$ 1,921,291,866$ Outstanding Debt as a % of Assessed Value 3.88% 5.95% 5.87% 5.43%

DEBT PERCENTAGES

DEBT RATIOS / OVERLAPPING DEBT Important financial ratios are the debt per capita ratio and the overlapping debt per capita ratio. Debt per capita is determined by dividing the City’s outstanding general obligation debt by the City’s population. Overlapping debt includes not only the City’s direct debt, but also includes applicable portion of the debt from all other taxing entities located within the City limits, such as the school district and county. By including all of the overlapping entities, the total tax impact on a Midlothian property owner can be calculated. As of October 1, 2007, the total overlapping debt per capita is $23,051, of which, the City’s portion is $5,051 or 22% of the total.

OVERLAPPING DEBT FY 2007-2008

Taxing Entity Tax Rate Total Debt Population Debt Per Capita

% Total Debt

City $ 0.650000 $ 72,733,155 14,400 $ 5,051 22% Midlothian ISD $ 1.367500 $ 188,067,662 28,017 $ 6,713 57% Ellis County $ 0.364598 $ 71,131,262 144,500 $ 492 21% Total $ 2.382098 $ 331,932,079 100%

** PAGE 213 **


AD VALOREM TAX RATE - Total I&S ad-valorem tax rate for the City of Midlothian is $0.3945070 (city debt $0.200351; water district debt $0.194156). The decrease in the I&S tax rate of $0.015409 is attributed to an increase in appraised property values due primarily to new construction. REFUNDING OF DEBT The City of Midlothian monitors the municipal bond market and investments for opportunities to refund outstanding debt for debt service savings. As a general rule, the savings should be at least 3% of the bonds being refunded after giving effect to the cost of issuance. However, if the value of the savings exceeds the cost of the refunding bonds and is greater than $100,000 but is less than 3%, the City shall consider refunding the existing debt on a case by case basis. CREDIT OBJECTIVES The City of Midlothian, seeks to maintain and attain the highest possible bond ratings for its outstanding debt without compromising the delivery of basic City services. These debt instruments have various ratings by Moody’s Investors Service and Standard & Poor’s Corp. (A3, A2, AA, and BAA1). The ratings given to the City of Midlothian are “BAA1” for the Revenue bonds and “A3” on the general obligation bonds. CONTINUING DISCLOSURE On July 3, 1995, S.E.C. 15c2-12 regulations became effective, requiring the City to provide financial data to the Nationally Recognized Municipal Information Depository (NRMSIRs) and the State Information Depositories (SIDs). The City has and will continue to comply with the secondary reporting requirements of S.E.C. 15c2-12. It is and will continue to be a policy of the City of Midlothian, to provide full disclosure of information about the City’s operating activity to the rating agencies. The City shall maintain an open line of communication with the rating agencies to allow for the free exchange of information between the City and the agencies. FINANCIAL ADVISOR The City retains an external financial advisor. The financial advisor must have comprehensive municipal debt experience and experience in diverse financial structuring requirements. The City’s financial advisor must also be of reputable character and in good standing with Securities & Exchange Commission (S.E.C.) and the Municipal Securities Rulemaking Board (M.S.R.B). BOND COUNSEL The City retains an external bond counsel. Bond Counsel must have comprehensive experience in municipal debt, with diverse financial structuring requirements, must be of reputable character and in good standing with the Texas Law Review Board. ARBITRAGE COMPLIANCE The City has a contract for annual calculation and review for arbitrage, allowed for under the Internal Revenue Code Section 148. Furthermore, if any findings would result, the City would disclose the findings in the Comprehensive Annual Financial Statement.

** PAGE 214 **


INVESTMENT OF BOND PROCEEDS All bond proceeds shall be invested in accordance with the City’s Investment Policy. The proceeds shall be invested as part of the City’s consolidated cash pool and accounted for separately and accordingly to bond covenants and the Internal Revenue Code. WATER DISTRICT In October 2004, the City Council adopted Ordinance 2004-50 abolishing the Midlothian Water District. Due to this action, the City assumed all responsibility for bonds and other obligations of the District. The tax rate to support the debt of the Water District has been absorbed into the City’s current rate of 0.3945070.

BOND PROGRAMS 2003 STREET/FIRE CAPITAL BOND PROGRAM

In February 2003, the voters passed a bond election for new street construction and two new fire stations in the amount of $17,545,000. The first phase of this bond package began in September 2003 with the issuance of $5,715,000 in debt. In 2004, the second phase of this bond program was implemented with the issuance of $2,825,000 in General Obligation Bonds. The third phase of this program was implemented in 2005 with the issuance of $5,100,000 in bonds. The final issuance was made in 2006 in the amount of $3,905,000.

UTILITY BOND PROGRAM In September 2003, $5 million in Revenue Bonds and $3 million in Combination Tax &

Revenue Certificates were sold for the Southeast Lift Station and North Prong Creek projects. These improvements are supported by a previously adopted five-year rate adjustment ordinance for water and wastewater rate increases (approved in July 2001).

2006 STREET/FIRE/PARKS CAPITAL BOND PROGRAM

In May 2006, the voters passed a bond election for street construction, new parks and renovation of fire station #1, in the amount of $31,090,000. The first phase of the bond program was implemented in June 2007 with the bond issuance of $8,550,000. Below is a schedule of debt issuance for future bond issues for these capital projects and the estimated effect on the ad-valorem tax rate (based upon assumptions of assessed valuation increasing and the reduction of existing debt payments).

JUNE 2007

ISSUE FY

07-08 FY

08-09 FY

09-10 FY

10-11 FY

11-12 Amount to Be Issued $ 8,550,000 $ 5,790,000 $ 5,515,000 $ 5,605,000 $ 3,260,000 $ 2,370,000 Est. Tax Rate for Debt $ 0.409916 $ 0.423861 $ 0.415876 $ 0.421228 $ 0.406168 $ 0.403140 Change in Tax Rate $ 0.01161 $ 0.01395 $ (0.00798) $ 0.00535 $ (0.01506) $ (0.00303)

* * * * *

** PAGE 215 **

CITY OF MIDLOTHIAN, TX DEBT SERVICE FUNDS

Principal Debt OnlyGeneral & Certificates of Obligation 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008

1992 $1,500,000 885,000$ -$ -$ -$ -$ 1993 $700,000 435,000$ -$ -$ -$ -$ 1994 $4,535,000 2,530,000$ -$ -$ -$ -$ 1996 $3,200,000 2,540,000$ 2,405,000$ 2,260,000$ 2,110,000$ 1,950,000$ 1997 $2,665,000 2,185,000$ 2,075,000$ 1,960,000$ 1,840,000$ 1,715,000$ 1997 Tax Note 130,000$ -$ -$ -$ -$ 1999 $5,785,000 5,060,000$ 4,845,000$ 4,620,000$ 1,065,032$ 820,000$ 2000 $6,095,000 5,610,000$ 5,415,000$ 5,210,000$ 1,030,000$ 795,000$ 2001 $7,575,000 7,105,000$ 6,850,000$ 6,585,000$ 6,305,000$ 6,010,000$ 2001 $1,550,000 MDA 1,455,000$ 1,405,000$ 1,350,000$ 1,295,000$ 1,235,000$ 2003 $5,715,000 5,715,000$ 5,715,000$ 5,715,000$ 5,530,000$ 5,335,000$ 2003 $3,000,000 3,000,000$ 2,900,000$ 2,800,000$ 2,695,000$ 2,585,000$ 2004 Refunding Bonds $1,215,000 -$ 1,215,000$ 995,000$ 755,000$ 510,000$ 2004 Refunding Bonds $2,320,000 -$ 2,245,000$ 1,920,000$ 1,590,000$ 1,245,000$ 2004 $2,825,000 -$ 2,825,000$ 2,825,000$ 2,825,000$ 2,730,000$ 2005 $4,750,000 Navarro -$ -$ 4,750,000$ 4,645,000$ 4,535,000$ 2005 $5,100,000 -$ -$ 5,100,000$ 5,100,000$ 5,100,000$ 2006 $3,905,000 -$ -$ -$ 3,905,000$ 3,905,000$ 2006 $3,900,000 -$ -$ -$ 3,900,000$ 3,770,000$ 2006 Tax Note $750,000 -$ -$ -$ 750,000$ 655,000$ 2006 Refunding Bonds $7,805,000 -$ -$ -$ 7,685,000$ 7,645,000$ 2006 Refunding Bonds $17,390,000 -$ -$ -$ 17,345,000$ 17,240,000$ 2007 Refunding Bonds $8,550,000 -$ -$ -$ -$ 8,550,000$ Total GO/ CO Debt 36,650,000$ 37,895,000$ 46,090,000$ 70,370,032$ 76,330,000$ Less Self-Supporting Debt Portion1992 $1,500,000 (100%) 885,000$ -$ -$ -$ -$ 1993 $700,000 (85.71%) 372,857$ -$ -$ -$ -$ 1994 $4,535,000 (56.20%) 1,190,000$ -$ -$ -$ -$ 1996 $3,200,000 (68.75%) 1,746,250$ 1,653,438$ 1,553,750$ 1,450,625$ 1,340,625$ 1997 $2,665,000 (84.02%) 1,835,837$ 1,743,415$ 1,646,792$ 1,545,968$ 1,440,943$ 1999 $5,785,000 (36.73%) 1,858,690$ 1,779,714$ 1,697,065$ 391,175$ 301,186$ 2001 $1,550,000 MDA (74%) 1,116,559$ 1,079,465$ 999,000$ 958,300$ 913,900$ 2001 $7,575,000 (7.59%) 539,270$ 519,915$ 499,802$ 478,550$ 456,159$ 2003 $3,000,000 3,000,000$ 2,900,000$ 2,800,000$ 2,695,000$ 2,585,000$ 2004 $1,215,000 -$ 706,037$ 578,195$ 438,731$ 296,361$ 2004 $2,320,000 -$ 1,770,856$ 1,514,496$ 1,254,192$ 982,056$ 2005 $4,750,000 Navarro -$ -$ 4,750,000$ 4,645,000$ 4,535,000$ 2006 Refunding Bonds $7,805,000 -$ -$ -$ 1,287,238$ 1,280,538$ Less Self-Supporting Debt Portion 12,544,463$ 12,152,840$ 16,039,099$ 15,144,779$ 14,131,768$ Net General Obligation Debt Outstanding 24,105,537$ 25,742,161$ 30,050,901$ 55,225,253$ 62,198,233$

Revenue Debt2001-$6,100,000 5,760,000$ 5,575,000$ 5,375,000$ 5,165,000$ 1,640,000$ 2002- $1,500,000 1,500,000$ 1,445,000$ 1,390,000$ 1,330,000$ 1,265,000$ 2003- $5,000,000 5,000,000$ 5,000,000$ 5,000,000$ 4,910,000$ 660,000$ 2004- $5,920,000 -$ 5,920,000$ 5,920,000$ 5,920,000$ 5,790,000$ 2006B Refunding Bonds $8,120,000 -$ -$ -$ -$ 8,080,000$ Total Revenue Debt 12,260,000$ 17,940,000$ 17,685,000$ 17,325,000$ 17,435,000$

Unlimited Tax Refunding Debt2000-$29,449,922 -$ -$ 28,579,922$ 11,854,922$ 10,534,922$ 1993- $2,825,000 -$ -$ 79,355$ -$ -$ Unlimited Tax Refunding Debt -$ -$ 28,659,277$ 11,854,922$ 10,534,922$

DEBT SUPPORTED BY AD VALOREM TAX RATESNet General Obligation Debt Outstanding 24,105,537$ 25,742,161$ 30,050,901$ 55,225,253$ 62,198,233$ Unlimited Tax Refunding Debt -$ -$ 28,659,277$ 11,854,922$ 10,534,922$ DEBT SUPPORTED BYAD-VALOREM TAX RATE 24,105,537$ 25,742,161$ 58,710,178$ 67,080,175$ 72,733,155$

DEBT SUPPORTED BY RATES/REVENUESSelf-Supporting Debt Portion 12,544,463$ 12,152,840$ 16,039,099$ 15,144,779$ 14,131,768$ Revenue Debt 12,260,000$ 17,940,000$ 17,685,000$ 17,325,000$ 17,435,000$ DEBT SUPPORTED BYRATES/REVENUES 24,804,463$ 30,092,840$ 33,724,099$ 32,469,779$ 31,566,768$

DEBT STATISTICS

** PAGE 216 **

CITY OF MIDLOTHIAN, TX DEBT SERVICE FUNDS

DEBT STATISTICS

DEBT SUPPORTED BY: 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008AD VALOREM TAX RATE 24,105,537$ 25,742,161$ 58,710,178$ 67,080,175$ 72,733,155$ RATES/REVENUES 24,804,463$ 30,092,840$ 33,724,099$ 32,469,779$ 31,566,768$ TOTAL DEBT 48,910,000$ 55,835,000$ 92,434,277$ 99,549,954$ 104,299,922$

DEBT STATISTICS 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008Assessed Value (City Only-Excludes TIRZ) 1,002,959,920$ 1,081,644,793$ 1,233,475,324$ 1,354,700,423$ 1,513,809,298$ Total Assessed Value 1,324,611,115$ 1,439,958,487$ 1,552,532,463$ 1,696,378,089$ 1,921,291,866$ Population as of October 1 10,650 12,125 12,600 13,300 14,400$ Ad Valorem Tax Rate for Debt Payments 0.207043$ 0.197869$ 0.398302$ 0.409916$ 0.3945070$ Per Capita Net Assessed Valuation 94,175$ 89,208$ 97,895$ 101,857$ 105,126$ Per Capita Gross General Obligation Debt 3,441$ 3,125$ 5,932$ 6,182$ 6,032$ Per Capita Net General Obligation Debt 2,263$ 2,123$ 4,660$ 5,044$ 5,051$

Ratio of Total Debt to Total Assessed Value 3.69% 3.88% 5.95% 5.87% 5.43%

FUND EXPENDITURES 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008GENERAL DEBT 2,732,299$ 2,895,088$ 3,723,117$ 4,134,869$ 5,094,925$ UTILITY DEBT 2,354,044$ 2,616,398$ 2,623,687$ 2,748,715$ 2,497,196$ WATER DEBT -$ -$ 3,179,654$ 3,303,275$ 3,840,304$ TOTAL DEBT EXPENDITURES 5,086,343$ 5,511,486$ 9,526,458$ 10,186,859$ 11,432,425$

CITY OF MIDLOTHIAN DEBT EXPENDITURES

$-$500,000

$1,000,000$1,500,000$2,000,000$2,500,000$3,000,000$3,500,000$4,000,000$4,500,000$5,000,000$5,500,000

2003-2004 2004-2005 2005-2006 2006-2007 2007-2008

YEARS

DO

LL

AR

S

310 - GENERAL DEBT 215 - UTILITY DEBT 315 - WATER DEBT

** PAGE 217 **

CITY OF MIDLOTHIAN DEBT SERVICE FUND

ACTUAL 2005-2006

ADOPTED 2006-2007

ACTUAL 2006-2007

ADOPTED 2007-2008

% of Change

Debt Tax Rate 0.2041460$ 0.2157600$ 0.2157600$ 0.2003510$ Beginning Fund Balance 1,869,818$ 2,247,411$ 2,247,411$ 2,588,163$ 15%

5100 TAXES5111 Ad Valorem - City 2,492,081$ 2,893,673$ 2,946,955$ 3,032,932$ 5%

Ad Valorem - TIRZ 651,354$ 737,204$ 737,204$ 816,395$ 11%5112 Delinquent 43,479$ 27,000$ 61,267$ 30,000$ 11%5115 Penalty/Interest 18,148$ 10,700$ 23,150$ 15,000$ 40%

Subtotal 3,205,062$ 3,668,576$ 3,768,576$ 3,894,327$ 6%

5600 OTHER REVENUES5610 Interest 162,833$ 90,000$ 192,807$ 150,000$ 67%5681 Navarro Debt Reimbursement 318,875$ 318,625$ 220,041$ 318,125$ 0%5698 MDA Reimbursement 92,055$ 93,316$ 93,316$ 94,355$ 1%

Subtotal 573,763$ 501,941$ 506,164$ 562,480$ 12%

5700 TRANSFER FROM OTHER FUNDS5724 Tnsf from Water Debt Fund -$ 150,880$ 150,880$ 549,682$ 264%5727 Tnsf from Navarro Project 258,026$ -$ -$ -$ 5739 Tnsf from MCDC (4B) 50,000$ 50,000$ 50,000$ 50,000$ 0%

Subtotal 308,026$ 200,880$ 200,880$ 599,682$ 199%

TOTAL REVENUES 4,086,851$ 4,371,397$ 4,475,620$ 5,056,489$ 16%

TOTAL FUNDS AVAILABLE 5,956,669$ 6,618,809$ 6,723,032$ 7,644,652$ 15%

500 DEBT SERVICE600-515 Principal 1,308,608$ 1,626,391$ 1,626,391$ 2,144,038$ 32%600-520 Interest 1,923,885$ 2,035,507$ 2,017,176$ 2,410,644$ 20%

Subtotal 3,232,493$ 3,661,898$ 3,643,567$ 4,554,682$ 24%

700 OTHER OPERATING COSTS600-712 Agent Fees 4,479$ 10,643$ 6,102$ 10,000$ -6%600-763 Payment to TIRZ ($0.06846) 218,106$ 233,913$ 232,320$ 278,963$ 19%

Subtotal 222,585$ 244,556$ 238,422$ 288,963$ 18%

800 TRANSFER TO OTHER FUNDS600-828 Tnsf to Utility Debt Svc Fund 254,180$ 252,880$ 252,880$ 251,280$ -1%

Subtotal 254,180$ 252,880$ 252,880$ 251,280$ -1%


REVENUES OVER EXPENDITURES 377,593$ 212,064$ 340,752$ (38,436)$

NAVARRO BOND RESERVE -$ 159,000$ 167,790$ 175,000$

ENDING FUND BALANCE 2,247,411$ 2,300,475$ 2,420,373$ 2,374,727$ 3%

305 - GENERAL FUND

2007-2008 Summary of Revenues and Expenditures

This fund was established to account for the accumulation of funds sufficient to pay interest and principal payments general obligation debt.

CLASSIFICATION

** PAGE 218 **

CITY OF MIDLOTHIAN 305 - GENERAL FUNDDEBT SERVICE FUND

DEBT ISSUE DATE TITLE & PURPOSE PRINCIPAL INTEREST TOTAL SERVICE

1996 Combination Tax & Revenue Certificate of Obligation 53,125$ 30,475$ 83,600$ 773,484$

1997 Combination Tax & Revenue Certificate of Obligation 21,573$ 12,764$ 34,337$ 347,620$

1999 General Obligation Bonds 164,502$ 28,408$ 192,910$ 573,954$ 2000 General Obligation Bonds 250,000$ 60,185$ 310,185$ 918,180$ 2001 General Obligation Bonds 281,851$ 276,216$ 558,066$ 7,821,487$

2001 Combination Tax & Revenue Certificate of Obligation 65,000$ 62,180$ 127,180$ 1,739,350$

2003 General Obligation Bonds 205,000$ 239,903$ 444,903$ 7,835,378$

2004 General Obligation Refunding Bonds $2,320,000 43,296$ 8,656$ 51,952$ 294,572$

2004 General Obligation Refunding Bonds $1,215,000 27,229$ 7,908$ 35,136$ 248,468$

2004 General Obligation Bonds 100,000$ 141,675$ 241,675$ 4,173,694$


2005 General Obligation Bonds 185,000$ 221,335$ 406,335$ 7,443,739$ 2006 General Obligation Bonds 140,000$ 179,418$ 319,418$ 5,784,318$


2006 Tax Note 100,000$ 23,716$ 123,716$ 734,674$

2006 General Obligation Refunding Bonds 37,463$ 276,662$ 314,124$ 8,739,401$

2007General Obligation of Debt$8,550,000 220,000$ 462,875$ 682,875$ 13,429,825$

Total Budget Requirements 2,144,038$ 2,410,644$ 4,554,682$ Total Bonds Outstanding 73,693,302$

CURRENT REQUIREMENT

DEBT SERVICE REQUIREMENTSFY 2007-2008

** PAGE 219 **


Issue Date Title & Purpose Term Years Principal Issue

Principal Paid in Previous

YearsPrincipal Debt

Balance

1996 Combination Tax & Revenue Certificate of Obligation 20 1,000,000$ 390,625$ 609,375$

1997 Combination Tax & Revenue Certificate of Obligation 20 426,000$ 151,943$ 274,057$

1999 General Obligation of Debt 20 3,660,000$ 3,141,186$ 518,814$ 2000 General Obligation of Debt 20 6,095,000$ 5,300,000$ 795,000$ 2001 General Obligation of Debt 20 7,000,000$ 1,446,159$ 5,553,841$

2001Combination Tax & Revenue Certificate of Obligation 20 1,550,000$ 315,000$ 1,235,000$

2003 General Obligation of Debt 21 5,715,000$ 380,000$ 5,335,000$

2004General Obligation Refunding Bonds $2,320,000 10 489,984$ 227,040$ 262,944$

2004General Obligation Refunding Bonds A $1,215,000 10 508,964$ 295,325$ 213,639$

2004 General Obligation Bonds 20 2,825,000$ 95,000$ 2,730,000$

2005 Combination Tax & Revenue Certificate of Obligation 24 4,750,000$ 215,000$ 4,535,000$

2005 General Obligation of Debt 20 5,100,000$ -$ 5,100,000$

2006 General Obligation of Debt $3.905 million 20 3,905,000$ -$ 3,905,000$

2006 Combination Tax & Revenue Certificate of Obligation $3.9 20 3,900,000$ 130,000$ 3,770,000$

2006 Tax Note $750,000 7 750,000$ 95,000$ 655,000$

2006General Obligation Refunding Bonds $7,805,000 14 6,397,763$ 33,300$ 6,364,463$

2007 General Obligation of Debt$8.55 million 20 8,550,000$ (0)$ 8,550,000$

Total Budget Requirements 62,622,711$ 12,215,577$ Total Bonds Outstanding 50,407,133$

Water Debt (Principal) Outstanding - Fund 310 27,774,922$

GRAND TOTAL OF PRINCIPAL DEBT TO BE PAID BY 78,182,055$ AD VALOREM TAXES

FY 2007-2008FOR GENERAL FUND

STATEMENT OF INDEBTEDNESS

** PAGE 220 **


Date Principal Interest Fiscal TotalFY 2007-2008 2,144,038$ 2,410,644$ 4,554,682$ FY 2008-2009 2,298,426$ 2,243,386$ 4,541,812$ FY 2009-2010 2,403,996$ 2,120,034$ 4,524,030$ FY 2010-2011 2,546,731$ 1,989,066$ 4,535,797$ FY 2011-2012 2,657,023$ 1,868,569$ 4,525,592$ FY 2012-2013 2,757,333$ 1,741,829$ 4,499,162$ FY 2013-2014 2,754,622$ 1,611,185$ 4,365,807$ FY 2014-2015 2,842,600$ 1,480,145$ 4,322,745$ FY 2015-2016 2,981,925$ 1,349,239$ 4,331,164$ FY 2016-2017 3,026,767$ 1,216,725$ 4,243,492$ FY 2017-2018 3,142,975$ 1,085,328$ 4,228,303$ FY 2018-2019 3,285,215$ 946,695$ 4,231,910$ FY 2019-2020 3,059,505$ 800,127$ 3,859,632$ FY 2020-2021 2,765,978$ 662,030$ 3,428,008$ FY 2021-2022 2,205,000$ 535,823$ 2,740,823$ FY 2022-2023 2,315,000$ 436,898$ 2,751,898$ FY 2023-2024 2,425,000$ 331,591$ 2,756,591$ FY 2024-2025 2,295,000$ 220,745$ 2,515,745$ FY 2025-2026 900,000$ 116,305$ 1,016,305$ FY 2026-2027 945,000$ 74,268$ 1,019,268$ FY 2027-2028 320,000$ 30,130$ 350,130$ FY 2028-2029 335,000$ 15,410$ 350,410$ Grand Totals 50,407,133$ 23,286,170$ 73,693,302$

SCHEDULE OF REQUIREMENTSOCTOBER 1, 2007 TO MATURITY

** PAGE 221 **


DEBT SERVICE EXPENDITURES

ACTUAL 2003-2004

ACTUAL 2004-2005

ACTUAL 2005-2006

ACTUAL 2006-2007

ADOPTED2007-2008

PRINCIPAL 1,084,939$ 871,726$ 1,308,608$ 1,626,391$ $2,144,038INTEREST 1,149,849$ 1,521,234$ 1,923,885$ 2,017,176$ $2,410,644AGENT FEES 31,810$ 3,722$ 4,479$ 6,102$ 10,000$ TNSF TO UTILITY DEBT SERVICE 254,016$ 255,180$ 254,180$ 252,880$ 251,280$

TOTAL EXPENDITURES 2,520,614$ 2,651,862$ 3,491,152$ 3,902,549$ 4,815,962$

Percent Change 27.31% 5.21% 31.65% 11.78% 23.41%

GENERAL FUND DEBT SERVICE REQUIREMENTS

$-$500,000

$1,000,000$1,500,000$2,000,000$2,500,000$3,000,000$3,500,000$4,000,000$4,500,000$5,000,000

07-0

8

08-0

9

09-1

0

10-1

1

11-1

2

12-1

3

13-1

4

14-1

5

15-1

6

16-1

7

17-1

8

18-1

9

19-2

0

20-2

1

21-2

2

22-2

3

23-2

4

24-2

5

25-2

6

26-2

7

27-2

8

28-2

9

FISCAL YEARS

MIL

LIO

NS

InterestPrincipal

** PAGE 222 **


Projects:Highway 287 ROW $1,000,000Total $1,000,000

Date Principal Interest Period Total Fiscal TotalFebruary 15, 2008 15,238$ 15,238$ August 15, 2008 53,125$ 15,238$ 68,363$ 83,600$ February 15, 2009 13,936$ 13,936$ August 15, 2009 56,250$ 13,936$ 70,186$ 84,122$ February 15, 2010 12,530$ 12,530$ August 15, 2010 59,375$ 12,530$ 71,905$ 84,434$ February 15, 2011 11,016$ 11,016$ August 15, 2011 64,063$ 11,016$ 75,078$ 86,094$ February 15, 2012 9,414$ 9,414$ August 15, 2012 67,188$ 9,414$ 76,602$ 86,016$ February 15, 2013 7,734$ 7,734$ August 15, 2013 70,313$ 7,734$ 78,047$ 85,781$ February 15, 2014 5,977$ 5,977$ August 15, 2014 75,000$ 5,977$ 80,977$ 86,953$ February 15, 2015 4,102$ 4,102$ August 15, 2015 79,688$ 4,102$ 83,789$ 87,891$ February 15, 2016 2,109$ 2,109$ August 15, 2016 84,375$ 2,109$ 86,484$ 88,594$

Total 609,375$ 164,109$ 773,484$ 773,484$

General Fund: $1,000,000 - (31.25%)

SERIES 1996 COMBINATION TAX & REVENUE CERTIFICATE OF OBLIGATION

$3,200,000

** PAGE 223 **


Projects:Proffitt Industrial Park 251,134$ Overlook Blvd 155,000$ Fees 19,866$ Total for General Fund 426,000$

Date Principal Interest Period Total Fiscal TotalFebruary 15, 2008 -$ 6,382$ 6,382$ August 15, 2008 21,573$ 6,382$ 27,955$ 34,337$ February 15, 2009 -$ 5,681$ 5,681$ August 15, 2009 22,372$ 5,681$ 28,053$ 33,734$ February 15, 2010 -$ 5,178$ 5,178$ August 15, 2010 23,970$ 5,178$ 29,148$ 34,325$ February 15, 2011 -$ 4,638$ 4,638$ August 15, 2011 24,769$ 4,638$ 29,407$ 34,045$ February 15, 2012 -$ 4,081$ 4,081$ August 15, 2012 26,367$ 4,081$ 30,448$ 34,529$ February 15, 2013 -$ 3,488$ 3,488$ August 15, 2013 27,965$ 3,488$ 31,453$ 34,940$ February 15, 2014 -$ 2,858$ 2,858$ August 15, 2014 29,563$ 2,858$ 32,421$ 35,280$ February 15, 2015 -$ 2,193$ 2,193$ August 15, 2015 30,362$ 2,193$ 32,555$ 34,749$ February 15, 2016 -$ 1,510$ 1,510$ August 15, 2016 32,759$ 1,510$ 34,269$ 35,779$ February 15, 2017 -$ 773$ 773$ August 15, 2017 34,357$ 773$ 35,130$ 35,903$

Total 274,057$ 73,563$ 347,620$ 347,620$

COMBINATION TAX & REVENUE BONDSSeries 1997

General Fund - (15.98%)$2,665,000

** PAGE 224 **


Projects:Engineering, Design, ROW for Morris Road 2,613,145$ Engineering, Design, ROW for George Hopper 492,790$ Engineering, Design, ROW for 14th Street 517,363$ Issuance Costs 36,702$ Total Issuance 3,660,000$

Date Principal Interest Period Total Fiscal TotalFebruary 15, 2008 -$ 14,204$ 14,204$ August 15, 2008 164,502$ 14,204$ 178,706$ 192,910$ February 15, 2009 -$ 8,858$ 8,858$ August 15, 2009 173,993$ 8,858$ 182,850$ 191,708$ February 15, 2010 -$ 4,508$ 4,508$ August 15, 2010 180,320$ 4,508$ 184,827$ 189,335$

Total 518,814$ 55,140$ 573,954$ 573,954$

GENERAL OBLIGATION BOND

General Fund: $3,660,000 - (63.27%)

SERIES 1999$5,785,000

** PAGE 225 **


Projects:Third & Fourth Phases of George Hopper, 14th Street 4,295,000$ & Walter Stephenson RdS. Midlothian Parkway (Old South Morris Road) 1,800,000$ Total for General Fund 6,095,000$


Total 795,000$ 123,180$ 918,180$ 918,180$


General Fund: 100%

SERIES 2000$6,095,000

** PAGE 226 **


Projects:Henderson Street* 1,150,000$ Widening of Hwy 287 400,000$ Total for General Fund 1,550,000$

Date Principal Interest Period Total Fiscal TotalFebruary 15, 2008 -$ 31,090$ 31,090$ August 15, 2008 65,000$ 31,090$ 96,090$ 127,180$ February 15, 2009 -$ 29,140$ 29,140$ August 15, 2009 65,000$ 29,140$ 94,140$ 123,280$ February 15, 2010 -$ 27,190$ 27,190$ August 15, 2010 70,000$ 27,190$ 97,190$ 124,380$ February 15, 2011 -$ 25,090$ 25,090$ August 15, 2011 75,000$ 25,090$ 100,090$ 125,180$ February 15, 2012 -$ 23,253$ 23,253$ August 15, 2012 75,000$ 23,253$ 98,253$ 121,505$ February 15, 2013 -$ 21,565$ 21,565$ August 15, 2013 80,000$ 21,565$ 101,565$ 123,130$ February 15, 2014 -$ 19,745$ 19,745$ August 15, 2014 85,000$ 19,745$ 104,745$ 124,490$ February 15, 2015 -$ 17,769$ 17,769$ August 15, 2015 90,000$ 17,769$ 107,769$ 125,538$ February 15, 2016 -$ 15,631$ 15,631$ August 15, 2016 95,000$ 15,631$ 110,631$ 126,263$ February 15, 2017 -$ 13,328$ 13,328$ August 15, 2017 95,000$ 13,328$ 108,328$ 121,655$ February 15, 2018 -$ 11,000$ 11,000$ August 15, 2018 100,000$ 11,000$ 111,000$ 122,000$ February 15, 2019 -$ 8,500$ 8,500$ August 15, 2019 105,000$ 8,500$ 113,500$ 122,000$ February 15, 2020 -$ 5,875$ 5,875$ August 15, 2020 115,000$ 5,875$ 120,875$ 126,750$ February 15, 2021 -$ 3,000$ 3,000$ August 15, 2021 120,000$ 3,000$ 123,000$ 126,000$ Total 1,235,000$ 504,350$ 1,739,350$ 1,739,350$

$1,550,000

COMBINATION TAX & REVENUE CERTIFICATES OF OBLIGATION SERIES 2001

** PAGE 227 **


Projects:Central & North Morris Road 7,000,000$ Total for General Fund 7,000,000$

Date Principal Interest Period Total Fiscal TotalFebruary 15, 2008 -$ 138,108$ 138,108$ August 15, 2008 281,851$ 138,108$ 419,958$ 558,066$ February 15, 2009 -$ 130,005$ 130,005$ August 15, 2009 295,712$ 130,005$ 425,717$ 555,721$ February 15, 2010 -$ 121,503$ 121,503$ August 15, 2010 314,194$ 121,503$ 435,697$ 557,200$ February 15, 2011 -$ 112,470$ 112,470$ August 15, 2011 328,056$ 112,470$ 440,525$ 552,995$ February 15, 2012 -$ 105,294$ 105,294$ August 15, 2012 346,538$ 105,294$ 451,831$ 557,125$ February 15, 2013 -$ 97,497$ 97,497$ August 15, 2013 360,399$ 97,497$ 457,896$ 555,392$ February 15, 2014 -$ 89,207$ 89,207$ August 15, 2014 378,881$ 89,207$ 468,088$ 557,296$ February 15, 2015 -$ 80,446$ 80,446$ August 15, 2015 397,363$ 80,446$ 477,809$ 558,255$ February 15, 2016 -$ 71,008$ 71,008$ August 15, 2016 420,466$ 71,008$ 491,474$ 562,482$ February 15, 2017 -$ 60,760$ 60,760$ August 15, 2017 438,948$ 60,760$ 499,707$ 560,467$ February 15, 2018 -$ 49,786$ 49,786$ August 15, 2018 462,050$ 49,786$ 511,836$ 561,622$ February 15, 2019 -$ 38,235$ 38,235$ August 15, 2019 485,153$ 38,235$ 523,387$ 561,622$ February 15, 2020 -$ 26,106$ 26,106$ August 15, 2020 508,255$ 26,106$ 534,361$ 560,467$ February 15, 2021 -$ 13,399$ 13,399$ August 15, 2021 535,978$ 13,399$ 549,377$ 562,777$

Total 5,553,841$ 2,267,646$ 7,821,487$ 7,821,487$

* Note:

Utility Fund: $575,000 - (7.59%)*

The General Obligation Bond, Series 2001 original issue amount was $7,575,000. Of this issue amount, 92.41%, or $7,000,000, is scheduled in 305-General Fund Debt (see above schedule) while the remaining 7.59%, or $575,000, is scheduled in 215-Utility Debt . Please see 215-Utility Debt, General Obligation Bond-Series 2001, for the Utility Fund's portion of this debt.


General Fund: $7,000,000 - (92.41%)*

SERIES 2001$7,575,000.00

** PAGE 228 **


Projects:N. Midlothian Parkway 3,678,696$ Baltic & St. James 78,000$

638,304$

Fire Station # 2 1,260,000$ Issuance Cost 60,000$ Total for General Fund 5,715,000$

Date Principal Interest Period Total Fiscal TotalFebruary 15, 2008 -$ 119,951$ 119,951$ August 15, 2008 205,000$ 119,951$ 324,951$ 444,903$ February 15, 2009 -$ 114,826$ 114,826$ August 15, 2009 210,000$ 114,826$ 324,826$ 439,653$ February 15, 2010 -$ 109,576$ 109,576$ August 15, 2010 220,000$ 109,576$ 329,576$ 439,153$ February 15, 2011 -$ 104,076$ 104,076$ August 15, 2011 230,000$ 104,076$ 334,076$ 438,153$ February 15, 2012 -$ 98,326$ 98,326$ August 15, 2012 240,000$ 98,326$ 338,326$ 436,653$ February 15, 2013 -$ 92,326$ 92,326$ August 15, 2013 250,000$ 92,326$ 342,326$ 434,653$ February 15, 2014 -$ 86,076$ 86,076$ August 15, 2014 260,000$ 86,076$ 346,076$ 432,153$ February 15, 2015 -$ 79,576$ 79,576$ August 15, 2015 270,000$ 79,576$ 349,576$ 429,153$ February 15, 2016 -$ 74,446$ 74,446$ August 15, 2016 285,000$ 74,446$ 359,446$ 433,893$ February 15, 2017 -$ 68,960$ 68,960$ August 15, 2017 295,000$ 68,960$ 363,960$ 432,920$ February 15, 2018 -$ 63,060$ 63,060$ August 15, 2018 310,000$ 63,060$ 373,060$ 436,120$ February 15, 2019 -$ 56,705$ 56,705$ August 15, 2019 320,000$ 56,705$ 376,705$ 433,410$ February 15, 2020 -$ 49,985$ 49,985$ August 15, 2020 335,000$ 49,985$ 384,985$ 434,970$ February 15, 2021 -$ 42,783$ 42,783$ August 15, 2021 350,000$ 42,783$ 392,783$ 435,565$ February 15, 2022 -$ 35,083$ 35,083$ August 15, 2022 365,000$ 35,083$ 400,083$ 435,165$ February 15, 2023 -$ 26,870$ 26,870$ August 15, 2023 380,000$ 26,870$ 406,870$ 433,740$ February 15, 2024 -$ 18,225$ 18,225$ August 15, 2024 395,000$ 18,225$ 413,225$ 431,450$ February 15, 2025 -$ 9,338$ 9,338$ August 15, 2025 415,000$ 9,338$ 424,338$ 433,675$

Total 5,335,000$ 2,500,378$ 7,835,378$ 7,835,378$

Engineering/ROW: 14th Street, Mt. Zion Road, N. 8th Street, US HWY 67 Frontage Road

$5,715,000

GENERAL OBLIGATION BONDSERIES 2003

** PAGE 229 **


Projects:1994 Bond (GF: 41.89%) 508,964$

706,037$ Total for Refunding Bonds 1,215,000$

Date Principal Interest Period Total Fiscal TotalFebruary 15, 2008 -$ 3,954$ 3,954$ August 15, 2008 27,229$ 3,954$ 31,182$ 35,136$ February 15, 2009 -$ 3,566$ 3,566$ August 15, 2009 27,229$ 3,566$ 30,794$ 34,360$ February 15, 2010 -$ 3,130$ 3,130$ August 15, 2010 29,323$ 3,130$ 32,453$ 35,583$ February 15, 2011 -$ 2,617$ 2,617$ August 15, 2011 31,418$ 2,617$ 34,035$ 36,652$ February 15, 2012 -$ 2,028$ 2,028$ August 15, 2012 31,418$ 2,028$ 33,445$ 35,473$ February 15, 2013 -$ 1,408$ 1,408$ August 15, 2013 33,512$ 1,408$ 34,920$ 36,327$ February 15, 2014 -$ 712$ 712$ August 15, 2014 33,512$ 712$ 34,224$ 34,936$

Total 213,639$ 34,829$ 248,468$ 248,468$

1994 Bond (UF: 58.11%)

Series 2004GENERAL OBLIGATION REFUNDING BONDS

$1,215,000

** PAGE 230 **


Projects:1994, 1993 & 1992 Bonds (GF: 21.12%) 489,984$ 1994, 1993 & 1992 Bonds (UF: 78.88%) 1,830,016$ Total for Refunding Bonds 2,320,000$

Date Principal Interest Period Total Fiscal TotalFebruary 15, 2008 -$ 4,328$ 4,328$ August 15, 2008 43,296$ 4,328$ 47,624$ 51,952$ February 15, 2009 -$ 3,679$ 3,679$ August 15, 2009 45,408$ 3,679$ 49,087$ 52,765$ February 15, 2010 -$ 3,032$ 3,032$ August 15, 2010 44,352$ 3,032$ 47,384$ 50,415$ February 15, 2011 -$ 2,339$ 2,339$ August 15, 2011 46,464$ 2,339$ 48,803$ 51,141$ February 15, 2012 -$ 1,549$ 1,549$ August 15, 2012 48,576$ 1,549$ 50,125$ 51,673$ February 15, 2013 -$ 662$ 662$ August 15, 2013 23,232$ 662$ 23,894$ 24,556$ February 15, 2014 -$ 227$ 227$ August 15, 2014 11,616$ 227$ 11,843$ 12,069$

Total 262,944$ 31,628$ 294,572$ 294,572$

GENERAL OBLIGATION REFUNDING BONDSSeries 2004$2,320,000

** PAGE 231 **


Projects:14th Street 23,696$ Mt. Zion Road 950,000$ N. Midlothian Pkwy 119,304$ N. 8th Street 891,000$ 9th Street & US HWY 67 (2 Traffic Signals) 65,000$ US HWY 67 & 287 Turnaround 150,000$ US HWY 67 Frontage Roads with Bridges 600,000$ Issuance Costs 26,000$ Total for General Obligation Bonds 2,825,000$

Date Principal Interest Period Total Fiscal TotalFebruary 15, 2008 -$ 70,838$ 70,838$ August 15, 2008 100,000$ 70,838$ 170,838$ 241,675$ February 15, 2009 -$ 68,088$ 68,088$ August 15, 2009 105,000$ 68,088$ 173,088$ 241,175$ February 15, 2010 -$ 65,200$ 65,200$ August 15, 2010 110,000$ 65,200$ 175,200$ 240,400$ February 15, 2011 -$ 62,175$ 62,175$ August 15, 2011 120,000$ 62,175$ 182,175$ 244,350$ February 15, 2012 58,875$ 58,875$ August 15, 2012 125,000$ 58,875$ 183,875$ 242,750$ February 15, 2013 -$ 55,438$ 55,438$ August 15, 2013 130,000$ 55,438$ 185,438$ 240,875$ February 15, 2014 -$ 51,863$ 51,863$ August 15, 2014 140,000$ 51,863$ 191,863$ 243,725$ February 15, 2015 -$ 48,013$ 48,013$ August 15, 2015 150,000$ 48,013$ 198,013$ 246,025$ February 15, 2016 -$ 44,544$ 44,544$ August 15, 2016 155,000$ 44,544$ 199,544$ 244,088$ February 15, 2017 -$ 40,863$ 40,863$ August 15, 2017 165,000$ 40,863$ 205,863$ 246,725$ February 15, 2018 -$ 36,841$ 36,841$ August 15, 2018 175,000$ 36,841$ 211,841$ 248,681$ February 15, 2019 -$ 32,466$ 32,466$ August 15, 2019 185,000$ 32,466$ 217,466$ 249,931$ February 15, 2020 -$ 27,841$ 27,841$ August 15, 2020 195,000$ 27,841$ 222,841$ 250,681$ February 15, 2021 -$ 22,844$ 22,844$ August 15, 2021 200,000$ 22,844$ 222,844$ 245,688$ February 15, 2022 -$ 17,719$ 17,719$ August 15, 2022 215,000$ 17,719$ 232,719$ 250,438$ February 15, 2023 -$ 12,075$ 12,075$ August 15, 2023 225,000$ 12,075$ 237,075$ 249,150$ February 15, 2024 -$ 6,169$ 6,169$ August 15, 2024 235,000$ 6,169$ 241,169$ 247,338$

Total 2,730,000$ 1,443,694$ 4,173,694$ 4,173,694$

GENERAL OBLIGATION BONDSSeries 2004$2,825,000

** PAGE 232 **


Projects:Navarro College District 4,750,000$ Total for General Obligation Bonds 4,750,000$

Date Principal Interest Period Total Fiscal TotalFebruary 15, 2008 -$ 101,563$ 101,563$ August 15, 2008 115,000$ 101,563$ 216,563$ 318,125$ February 15, 2009 -$ 98,688$ 98,688$ August 15, 2009 120,000$ 98,688$ 218,688$ 317,375$ February 15, 2010 -$ 95,688$ 95,688$ August 15, 2010 125,000$ 95,688$ 220,688$ 316,375$ February 15, 2011 -$ 92,563$ 92,563$ August 15, 2011 135,000$ 92,563$ 227,563$ 320,125$ February 15, 2012 89,188$ 89,188$ August 15, 2012 140,000$ 89,188$ 229,188$ 318,375$ February 15, 2013 -$ 85,688$ 85,688$ August 15, 2013 150,000$ 85,688$ 235,688$ 321,375$ February 15, 2014 -$ 81,938$ 81,938$ August 15, 2014 155,000$ 81,938$ 236,938$ 318,875$ February 15, 2015 -$ 78,063$ 78,063$ August 15, 2015 165,000$ 78,063$ 243,063$ 321,125$ February 15, 2016 -$ 74,350$ 74,350$ August 15, 2016 170,000$ 74,350$ 244,350$ 318,700$ February 15, 2017 -$ 70,950$ 70,950$ August 15, 2017 180,000$ 70,950$ 250,950$ 321,900$ February 15, 2018 -$ 67,350$ 67,350$ August 15, 2018 190,000$ 67,350$ 257,350$ 324,700$ February 15, 2019 -$ 63,503$ 63,503$ August 15, 2019 200,000$ 63,503$ 263,503$ 327,005$ February 15, 2020 -$ 59,453$ 59,453$ August 15, 2020 210,000$ 59,453$ 269,453$ 328,905$ February 15, 2021 -$ 55,043$ 55,043$ August 15, 2021 225,000$ 55,043$ 280,043$ 335,085$ February 15, 2022 -$ 50,318$ 50,318$ August 15, 2022 235,000$ 50,318$ 285,318$ 335,635$ February 15, 2023 -$ 45,265$ 45,265$ August 15, 2023 245,000$ 45,265$ 290,265$ 335,530$ February 15, 2024 -$ 39,998$ 39,998$ August 15, 2024 260,000$ 39,998$ 299,998$ 339,995$ February 15, 2025 -$ 34,278$ 34,278$ August 15, 2025 275,000$ 34,278$ 309,278$ 343,555$ February 15, 2026 -$ 28,228$ 28,228$ August 15, 2026 285,000$ 28,228$ 313,228$ 341,455$ February 15, 2027 -$ 21,815$ 21,815$ August 15, 2027 300,000$ 21,815$ 321,815$ 343,630$ February 15, 2028 -$ 15,065$ 15,065$ August 15, 2028 320,000$ 15,065$ 335,065$ 350,130$ February 15, 2029 -$ 7,705$ 7,705$ August 15, 2029 335,000$ 7,705$ 342,705$ 350,410$

Total 4,535,000$ 2,713,385$ 7,248,385$ 7,248,385$

COMBINATION TAX & REVENUE BONDSSeries 2005$4,750,000

** PAGE 233 **


Projects:14th Street Construction 850,000$ N. 8th Street 2,325,000$ 8th Street Streetscaping 267,000$ US HWYS 287 & 67 Modifications 607,000$ Fire Station #3 1,000,000$

Issuance Cost 51,000$ Total for General Obligation Bonds 5,100,000$

Date Principal Interest Period Total Fiscal TotalFebruary 15, 2008 -$ 110,668$ 110,668$ August 15, 2008 185,000$ 110,668$ 295,668$ 406,335$ February 15, 2009 -$ 106,968$ 106,968$ August 15, 2009 195,000$ 106,968$ 301,968$ 408,935$ February 15, 2010 -$ 102,580$ 102,580$ August 15, 2010 205,000$ 102,580$ 307,580$ 410,160$ February 15, 2011 -$ 97,968$ 97,968$ August 15, 2011 220,000$ 97,968$ 317,968$ 415,935$ February 15, 2012 93,018$ 93,018$ August 15, 2012 225,000$ 93,018$ 318,018$ 411,035$ February 15, 2013 -$ 87,955$ 87,955$ August 15, 2013 235,000$ 87,955$ 322,955$ 410,910$ February 15, 2014 -$ 82,668$ 82,668$ August 15, 2014 245,000$ 82,668$ 327,668$ 410,335$ February 15, 2015 -$ 77,155$ 77,155$ August 15, 2015 260,000$ 77,155$ 337,155$ 414,310$ February 15, 2016 -$ 70,655$ 70,655$ August 15, 2016 275,000$ 70,655$ 345,655$ 416,310$ February 15, 2017 -$ 63,780$ 63,780$ August 15, 2017 285,000$ 63,780$ 348,780$ 412,560$ February 15, 2018 -$ 58,080$ 58,080$ August 15, 2018 295,000$ 58,080$ 353,080$ 411,160$ February 15, 2019 -$ 52,180$ 52,180$ August 15, 2019 310,000$ 52,180$ 362,180$ 414,360$ February 15, 2020 -$ 45,825$ 45,825$ August 15, 2020 325,000$ 45,825$ 370,825$ 416,650$ February 15, 2021 -$ 39,163$ 39,163$ August 15, 2021 335,000$ 39,163$ 374,163$ 413,325$ February 15, 2022 -$ 32,253$ 32,253$ August 15, 2022 350,000$ 32,253$ 382,253$ 414,506$ February 15, 2023 -$ 25,034$ 25,034$ August 15, 2023 370,000$ 25,034$ 395,034$ 420,069$ February 15, 2024 -$ 17,172$ 17,172$ August 15, 2024 385,000$ 17,172$ 402,172$ 419,344$ February 15, 2025 -$ 8,750$ 8,750$ August 15, 2025 400,000$ 8,750$ 408,750$ 417,500$

Total 5,100,000$ 2,343,739$ 7,443,739$ 7,443,739$


** PAGE 234 **


Projects:Law Enforcement Center (Purchase Building & Renovation) 3,864,467$

Issuance Cost 35,533$ Total for Combination Obligation Bonds 3,900,000$

Date Principal Interest Period Total Fiscal TotalFebruary 15, 2008 -$ 87,573$ 87,573$ August 15, 2008 135,000$ 87,573$ 222,573$ 310,145$ February 15, 2009 -$ 83,860$ 83,860$ August 15, 2009 145,000$ 83,860$ 228,860$ 312,720$ February 15, 2010 79,873$ 79,873$ August 15, 2010 150,000$ 79,873$ 229,873$ 309,745$ February 15, 2011 -$ 75,748$ 75,748$ August 15, 2011 155,000$ 75,748$ 230,748$ 306,495$ February 15, 2012 71,485$ 71,485$ August 15, 2012 165,000$ 71,485$ 236,485$ 307,970$ February 15, 2013 -$ 66,948$ 66,948$ August 15, 2013 175,000$ 66,948$ 241,948$ 308,895$ February 15, 2014 -$ 62,135$ 62,135$ August 15, 2014 180,000$ 62,135$ 242,135$ 304,270$ February 15, 2015 -$ 57,973$ 57,973$ August 15, 2015 190,000$ 57,973$ 247,973$ 305,945$ February 15, 2016 -$ 54,173$ 54,173$ August 15, 2016 200,000$ 54,173$ 254,173$ 308,345$ February 15, 2017 -$ 50,073$ 50,073$ August 15, 2017 210,000$ 50,073$ 260,073$ 310,145$ February 15, 2018 -$ 45,663$ 45,663$ August 15, 2018 220,000$ 45,663$ 265,663$ 311,325$ February 15, 2019 -$ 40,988$ 40,988$ August 15, 2019 230,000$ 40,988$ 270,988$ 311,975$ February 15, 2020 -$ 36,043$ 36,043$ August 15, 2020 240,000$ 36,043$ 276,043$ 312,085$ February 15, 2021 -$ 30,823$ 30,823$ August 15, 2021 250,000$ 30,823$ 280,823$ 311,645$ February 15, 2022 -$ 25,323$ 25,323$ August 15, 2022 260,000$ 25,323$ 285,323$ 310,645$ February 15, 2023 -$ 19,538$ 19,538$ August 15, 2023 275,000$ 19,538$ 294,538$ 314,075$ February 15, 2024 -$ 13,350$ 13,350$ August 15, 2024 290,000$ 13,350$ 303,350$ 316,700$ February 15, 2025 -$ 6,825$ 6,825$ August 15, 2025 300,000$ 6,825$ 306,825$ 313,650$

Total 3,770,000$ 1,816,775$ 5,586,775$ 5,586,775$

COMBINATION TAX & REVENUE BONDSSeries 2006$3,900,000

** PAGE 235 **


Projects:N. 8th Street 1,304,110$ 8th Street - Streetscaping 200,000$ Traffic Signals @ N. 9th Street 225,000$ US HWY 67 Frontage Rd with Bridges 1,350,000$ Fire Station #3 790,000$

Issuance Cost 35,890$ Total for General Obligation Bonds 3,905,000$

Date Principal Interest Period Total Fiscal TotalFebruary 15, 2008 -$ 89,709$ 89,709$ August 15, 2008 140,000$ 89,709$ 229,709$ 319,418$ February 15, 2009 -$ 86,209$ 86,209$ August 15, 2009 150,000$ 86,209$ 236,209$ 322,418$ February 15, 2010 -$ 82,459$ 82,459$ August 15, 2010 155,000$ 82,459$ 237,459$ 319,918$ February 15, 2011 -$ 78,196$ 78,196$ August 15, 2011 165,000$ 78,196$ 243,196$ 321,393$ February 15, 2012 73,659$ 73,659$ August 15, 2012 170,000$ 73,659$ 243,659$ 317,318$ February 15, 2013 -$ 68,984$ 68,984$ August 15, 2013 180,000$ 68,984$ 248,984$ 317,968$ February 15, 2014 -$ 64,034$ 64,034$ August 15, 2014 190,000$ 64,034$ 254,034$ 318,068$ February 15, 2015 -$ 60,091$ 60,091$ August 15, 2015 195,000$ 60,091$ 255,091$ 315,183$ February 15, 2016 -$ 56,191$ 56,191$ August 15, 2016 205,000$ 56,191$ 261,191$ 317,383$ February 15, 2017 -$ 51,989$ 51,989$ August 15, 2017 215,000$ 51,989$ 266,989$ 318,978$ February 15, 2018 -$ 47,474$ 47,474$ August 15, 2018 225,000$ 47,474$ 272,474$ 319,948$ February 15, 2019 -$ 42,693$ 42,693$ August 15, 2019 235,000$ 42,693$ 277,693$ 320,385$ February 15, 2020 -$ 37,640$ 37,640$ August 15, 2020 250,000$ 37,640$ 287,640$ 325,280$ February 15, 2021 -$ 32,203$ 32,203$ August 15, 2021 260,000$ 32,203$ 292,203$ 324,405$ February 15, 2022 -$ 26,483$ 26,483$ August 15, 2022 270,000$ 26,483$ 296,483$ 322,965$ February 15, 2023 -$ 20,408$ 20,408$ August 15, 2023 285,000$ 20,408$ 305,408$ 325,815$ February 15, 2024 -$ 13,995$ 13,995$ August 15, 2024 300,000$ 13,995$ 313,995$ 327,990$ February 15, 2025 -$ 7,245$ 7,245$ August 15, 2025 315,000$ 7,245$ 322,245$ 329,490$

Total 3,905,000$ 1,879,318$ 5,784,318$ 5,784,318$


** PAGE 236 **


CAPITAL PROJECTS & EQUIPMENT:Street Rehab Projects 300,000$ Grade All 180,000$ Dump Truck 75,000$ Ambulance 115,000$ Suburban (Fire) 50,000$ Bleachers 10,000$ Playground Covers 20,000$ Total 750,000$

Date Principal Interest Period Total Fiscal TotalFebruary 15, 2008 100,000$ 12,838$ 112,838$ August 15, 2008 -$ 10,878$ 10,878$ 123,716$ February 15, 2009 105,000$ 10,878$ 115,878$ August 15, 2009 -$ 8,820$ 8,820$ 124,698$ February 15, 2010 105,000$ 8,820$ 113,820$ August 15, 2010 -$ 6,762$ 6,762$ 120,582$ February 15, 2011 110,000$ 6,762$ 116,762$ August 15, 2011 -$ 4,606$ 4,606$ 121,368$ February 15, 2012 115,000$ 4,606$ 119,606$ August 15, 2012 -$ 2,352$ 2,352$ 121,958$ February 15, 2013 120,000$ 2,352$ 122,352$ August 15, 2013 -$ -$ -$ 122,352$

Total 655,000$ 79,674$ 734,674$ 734,674$

TAX NOTESeries 2006

$750,000

** PAGE 237 **


DEBT REFUNDED1999 & 2000 General Obligation Bonds (GF: 83.25%) 6,497,663$ 1999 & 2000 General Obligation Bonds (UF: 16.75%) 1,307,338$ Total for Both Funds 7,805,000$

Date Principal Interest Period Total Fiscal TotalFebruary 15, 2008 -$ 138,331$ 138,331$ August 15, 2008 37,463$ 138,331$ 175,793$ 314,124$ February 15, 2009 -$ 137,582$ 137,582$ August 15, 2009 37,463$ 137,582$ 175,044$ 312,626$ February 15, 2010 -$ 136,832$ 136,832$ August 15, 2010 37,463$ 136,832$ 174,295$ 311,127$ February 15, 2011 -$ 136,083$ 136,083$ August 15, 2011 536,963$ 136,083$ 673,046$ 809,129$ February 15, 2012 -$ 125,344$ 125,344$ August 15, 2012 561,938$ 125,344$ 687,281$ 812,625$ February 15, 2013 -$ 113,754$ 113,754$ August 15, 2013 586,913$ 113,754$ 700,666$ 814,420$ February 15, 2014 -$ 101,282$ 101,282$ August 15, 2014 616,050$ 101,282$ 717,332$ 818,614$ February 15, 2015 -$ 87,806$ 87,806$ August 15, 2015 645,188$ 87,806$ 732,993$ 820,799$ February 15, 2016 -$ 73,289$ 73,289$ August 15, 2016 674,325$ 73,289$ 747,614$ 820,903$ February 15, 2017 -$ 58,117$ 58,117$ August 15, 2017 703,463$ 58,117$ 761,579$ 819,696$ February 15, 2018 -$ 42,992$ 42,992$ August 15, 2018 740,925$ 42,992$ 783,917$ 826,910$ February 15, 2019 -$ 26,692$ 26,692$ August 15, 2019 770,063$ 26,692$ 796,755$ 823,447$ February 15, 2020 -$ 9,366$ 9,366$ August 15, 2020 416,250$ 9,366$ 425,616$ 434,981$

Total 6,364,463$ 2,374,938$ 8,739,401$ 8,739,401$

Utility Fund: $1,307,338 - (16.75%)

GENERAL OBLIGATION REFUNDING BONDSeries 2006A$7,805,000

** PAGE 238 **

CITY OF MIDLOTHIAN 305 - GENERAL FUND DEBT SERVICE FUND

Projects:Mt. Zion Rd. 1,787,500$ Sudith Ln. 2,056,967$ Walter Stephenson Park 110,000$ Multi-Use Park 2,485,806$ Trail System 100,000$ Mt. Peak Community Park 250,000$ Reconfiguration & Expansion of Fire Station #1 1,672,000$ Debt Issuance 87,727$ Total for General Obligation Bonds 8,550,000$

Date Principal Interest Period Total Fiscal TotalFebruary 15, 2008 -$ 256,643$ 256,643$ August 15, 2008 220,000$ 206,231$ 426,231$ 682,875$ February 15, 2009 -$ 200,044$ 200,044$ August 15, 2009 280,000$ 200,044$ 480,044$ 680,088$ February 15, 2010 -$ 192,169$ 192,169$ August 15, 2010 295,000$ 192,169$ 487,169$ 679,338$ February 15, 2011 -$ 183,872$ 183,872$ August 15, 2011 305,000$ 183,872$ 488,872$ 672,744$ February 15, 2012 -$ 175,294$ 175,294$ August 15, 2012 320,000$ 175,294$ 495,294$ 670,588$ February 15, 2013 -$ 166,294$ 166,294$ August 15, 2013 335,000$ 166,294$ 501,294$ 667,588$ February 15, 2014 -$ 156,872$ 156,872$ August 15, 2014 355,000$ 156,872$ 511,872$ 668,744$ February 15, 2015 -$ 146,888$ 146,888$ August 15, 2015 370,000$ 146,888$ 516,888$ 663,775$ February 15, 2016 -$ 136,713$ 136,713$ August 15, 2016 385,000$ 136,713$ 521,713$ 658,425$ February 15, 2017 -$ 128,772$ 128,772$ August 15, 2017 405,000$ 128,772$ 533,772$ 662,544$ February 15, 2018 -$ 120,419$ 120,419$ August 15, 2018 425,000$ 120,419$ 545,419$ 665,838$ February 15, 2019 -$ 111,388$ 111,388$ August 15, 2019 445,000$ 111,388$ 556,388$ 667,775$ February 15, 2020 -$ 101,931$ 101,931$ August 15, 2020 465,000$ 101,931$ 566,931$ 668,863$ February 15, 2021 91,759$ 91,759$ August 15, 2021 490,000$ 91,759$ 581,759$ 673,519$ February 15, 2022 80,734$ 80,734$ August 15, 2022 510,000$ 80,734$ 590,734$ 671,469$ February 15, 2023 69,259$ 69,259$ August 15, 2023 535,000$ 69,259$ 604,259$ 673,519$

$8,550,000

GENERAL OBLIGATION BONDSSeries 2007

** PAGE 239 **

CITY OF MIDLOTHIAN 305 - GENERAL FUND DEBT SERVICE FUND

$8,550,000

GENERAL OBLIGATION BONDSSeries 2007

February 15, 2024 56,888$ 56,888$ August 15, 2024 560,000$ 56,888$ 616,888$ 673,775$ February 15, 2025 43,938$ 43,938$ August 15, 2025 590,000$ 43,938$ 633,938$ 677,875$ February 15, 2026 29,925$ 29,925$ August 15, 2026 615,000$ 29,925$ 644,925$ 674,850$ February 15, 2027 -$ 15,319$ 15,319$ August 15, 2027 645,000$ 15,319$ 660,319$ 675,638$

Total 8,550,000$ 4,879,825$ 13,429,825$ 13,429,825$

** PAGE 240 **

CITY OF MIDLOTHIAN

ACTUAL 2005-2006

ADOPTED 2006-2007

ACTUAL 2006-2007

ADOPTED 2007-2008

% of Change

AVAILABLE CASH BALANCE 1,176,293$ 1,249,598$ 1,058,743$ 1,182,225$ 26%5600 OTHER REVENUES

5610 Interest 93,090$ 60,000$ 138,886$ 100,000$ 67%Sub-total 93,090$ 60,000$ 138,886$ 100,000$ 67%

5700 TRANSFER FROM OTHER FUNDS5712 Tnsf from Utility Fund 1,722,194$ 1,757,370$ 1,757,371$ 1,427,647$ -19%5716 Tnsf from Capital Recovery 627,528$ 723,060$ 723,060$ 708,413$ 0%5733 Tnsf from General Debt Service 254,180$ 252,880$ 252,880$ 251,280$ -1%

Sub-total 2,603,902$ 2,733,311$ 2,733,311$ 2,387,340$ -13%

TOTAL REVENUES 2,696,992$ 2,793,311$ 2,872,197$ 2,487,340$ -11%


500 DEBT SERVICE600-515 Principal 1,176,285$ 1,368,610$ 1,408,609$ 1,255,963$ -8%600-520 Interest 1,615,197$ 1,364,701$ 1,337,021$ 1,235,233$ -9%

Sub-total 2,791,482$ 2,733,311$ 2,745,630$ 2,491,196$ -9%

700 OTHER OPERATING COSTS600-712 Agent Fees 2,955$ 8,750$ 3,085$ 6,000$ -31%

Sub-total 2,955$ 8,750$ 3,085$ 6,000$ -31%

800 TRANSFERS TO OTHER FUNDS600-810 Tnsf to Utility Fund 20,106$ -$ -$ -$ 0%

Sub-total 20,106$ -$ -$ -$ 0%

TOTAL EXPENDITURES 2,814,542$ 2,742,061$ 2,748,715$ 2,497,196$ -9%

REVENUES OVER EXPENDITURES (117,550)$ 51,250$ 123,482$ (9,856)$ -119%

BOND RESERVES 1,082,453$ 1,082,453$ 1,082,453$ 1,082,453$ 0%

(23,710)$ 218,395$ 99,772$ 89,916$ 119%

Note: A reserve of $511,312 was established from the Unreserved Fund Balance as required in the 2001 Series Revenue Bond.A reserve of $213,733 was established from the Unreserved Fund Balance as required in the Series 2003 Water Works & Sewer System Revenue Bond.A reserve of $357,408 was established from the Unreserved Fund Balance as required in the Series 2004 Revenue Bond.The establishment of these reserves has reduced the Unreserved Fund balance a total of $1,082,453.

215 - UTILITY DEBT

ENDING UNRESERVED FUND BALANCE

This fund was established to account for the accumulation of funds to pay interest and principal payments for water & wastewater debt issued for capital projects.

2007-2008 Summary of Receipts and Expenditures

DEBT SERVICE FUND

CLASSIFICATION

** PAGE 241 **

CITY OF MIDLOTHIAN 215 - UTILITY DEBTDEBT SERVICE FUND


1996Combination Tax & Revenue Certificate of Obligation 116,875$ 67,045$ 183,920$ 1,701,666$


1999 General Obligation of Debt 95,498$ 16,492$ 111,990$ 333,196$ 2001 General Obligation of Debt 23,150$ 22,687$ 45,836$ 642,410$

2001Water Works & Sewer System Revenue Bonds 235,000$ 87,095$ 322,095$ 1,943,663$


2003Water Works & Sewer System Revenue Bonds 100,000$ 42,900$ 142,900$ 816,325$


2004General Obligation Refunding Bonds A 161,704$ 32,329$ 194,033$ 1,100,181$

2004General Obligation Refunding Bonds B 37,772$ 10,970$ 48,741$ 344,677$


2006General Obligation Refunding Bonds A 7,538$ 55,665$ 63,202$ 1,758,378$

2006General ObligationRefunding Bonds B 45,000$ 336,035$ 381,035$ 12,936,894$ Total Budget Requirements 1,255,963$ 1,235,233$ 2,491,195$

Total Bonds Outstanding 38,857,585$

DEBT SERVICE REQUIREMENTS

CURRENT REQUIREMENT

FY 2007-2008

** PAGE 242 **


TERM Original Principal Paid Principal Debt ISSUE DATE TITLE & PURPOSE YEARS Principal Issue Previous Years Balance



1999 General Obligation Bonds 20 2,125,000$ 1,823,814$ 301,186$ 2001 General Obligation of Debt 20 575,000$ 118,841$ 456,159$

2001 Water Works & Sewer SystemRevenue Bonds 20 6,100,000$ 4,460,000$ 1,640,000$

2002 Water Works & Sewer SystemRevenue Bonds 20 1,500,000$ 235,000$ 1,265,000$

2003 Water Works & Sewer SystemRevenue Bonds 30 5,000,000$ 4,340,000$ 660,000$


2004 General Obligation Refunding Bonds 10 1,830,016$ 847,960$ 982,056$

2004 General Obligation Refunding Bonds A 10 706,037$ 409,676$ 296,361$

2004 Water Works & Sewer SystemRevenue Bonds 25 5,920,000$ 130,000$ 5,790,000$

2006 General Obligation Refunding Bonds A 10 1,307,338$ 26,801$ 1,280,538$

2006 Water Works & Sewer SystemRevenue Refund Bonds 25 8,120,000$ 40,000$ 8,080,000$

Total Budget Requirements 40,622,524$ 14,504,656$ Total Bonds Outstanding 26,117,868$

STATEMENT OF INDEBTEDNESSFOR UTILITY FUND

FY 2007 - 2008

** PAGE 243 **


Date Principal Interest Fiscal Total

FY 2007-2008 1,255,963$ 1,235,233$ 2,491,195$ FY 2008-2009 1,311,575$ 1,166,621$ 2,478,195$ FY 2009-2010 1,371,004$ 1,099,412$ 2,470,416$ FY 2010-2011 1,433,269$ 1,030,459$ 2,463,728$ FY 2011-2012 1,502,977$ 961,507$ 2,464,484$ FY 2012-2013 1,472,667$ 888,177$ 2,360,844$ FY 2013-2014 1,505,378$ 814,360$ 2,319,738$ FY 2014-2015 1,472,400$ 744,048$ 2,216,448$ FY 2015-2016 1,543,076$ 678,615$ 2,221,690$ FY 2016-2017 1,428,233$ 609,902$ 2,038,135$ FY 2017-2018 1,292,025$ 547,994$ 1,840,019$ FY 2018-2019 1,354,785$ 491,200$ 1,845,985$ FY 2019-2020 1,335,495$ 430,948$ 1,766,443$ FY 2020-2021 1,309,022$ 370,717$ 1,679,739$ FY 2021-2022 820,000$ 310,866$ 1,130,866$ FY 2022-2023 855,000$ 271,466$ 1,126,466$ FY 2023-2024 550,000$ 230,253$ 780,253$ FY 2024-2025 580,000$ 204,259$ 784,259$ FY 2025-2026 605,000$ 176,389$ 781,389$ FY 2026-2027 635,000$ 147,281$ 782,281$ FY 2027-2028 660,000$ 116,538$ 776,538$ FY 2028-2029 700,000$ 84,550$ 784,550$ FY 2029-2030 265,000$ 50,625$ 315,625$ FY 2030-2031 275,000$ 38,700$ 313,700$ FY 2031-2032 290,000$ 26,325$ 316,325$ FY 2032-2033 295,000$ 13,275$ 308,275$

Grand Totals 26,117,868$ 12,739,718$ 38,857,585$


UTILITY DEBT SERVICE

0500000

10000001500000200000025000003000000

07-0

8

08-0

9

09-1

0

10-1

1

11-1

2

12-1

3

13-1

4

14-1

5

15-1

6

16-1

7

17-1

8

18-1

9

19-2

0

20-2

1

21-2

2

22-2

3

23-2

4

24-2

5

25-2

6

26-2

7

27-2

8

28-2

9

29-3

0

30-3

1

31-3

2

32-3

3

Principal Payments Interest Payments

** PAGE 244 **

CITY OF MIDLOTHIAN UTILITY SERVICES FUND 215DEBT SERVICE FUND

Projects:Sewer Line Extension on FM 663Water/Sewer Line Extension on FM 1387 2,200,000$ Total for Utility Services Fund 2,200,000$

Date Principal Interest Period Total Fiscal TotalFebruary 15, 2008 33,523$ 33,523$ August 15, 2008 116,875$ 33,523$ 150,398$ 183,920$ February 15, 2009 30,659$ 30,659$ August 15, 2009 123,750$ 30,659$ 154,409$ 185,068$ February 15, 2010 27,565$ 27,565$ August 15, 2010 130,625$ 27,565$ 158,190$ 185,756$ February 15, 2011 24,234$ 24,234$ August 15, 2011 140,938$ 24,234$ 165,172$ 189,406$ February 15, 2012 20,711$ 20,711$ August 15, 2012 147,813$ 20,711$ 168,523$ 189,234$ February 15, 2013 17,016$ 17,016$ August 15, 2013 154,688$ 17,016$ 171,703$ 188,719$ February 15, 2014 13,148$ 13,148$ August 15, 2014 165,000$ 13,148$ 178,148$ 191,297$ February 15, 2015 9,023$ 9,023$ August 15, 2015 175,313$ 9,023$ 184,336$ 193,359$ February 15, 2016 4,641$ 4,641$ August 15, 2016 185,625$ 4,641$ 190,266$ 194,906$

Total 1,340,625$ 361,041$ 1,701,666$ 1,701,666$

Utility Fund: $2,200,000 - (68.75%)

SERIES 1996 COMBINATION TAX & REVENUE CERTIFICATE OF OBLIGATION

$3,200,000

** PAGE 245 **


Projects:Water District 2,100,000$ Water Extension 119,000$ Fees 20,133$ Total for Utility Services Fund 2,239,133$

Date Principal Interest Period Total Fiscal TotalFebruary 15, 2008 -$ 33,555$ 33,555$ August 15, 2008 113,427$ 33,555$ 146,982$ 180,538$ February 15, 2009 -$ 29,869$ 29,869$ August 15, 2009 117,628$ 29,869$ 147,497$ 177,366$ February 15, 2010 -$ 27,222$ 27,222$ August 15, 2010 126,030$ 27,222$ 153,252$ 180,475$ February 15, 2011 -$ 24,387$ 24,387$ August 15, 2011 130,231$ 24,387$ 154,618$ 179,005$ February 15, 2012 -$ 21,457$ 21,457$ August 15, 2012 138,633$ 21,457$ 160,090$ 181,546$ February 15, 2013 -$ 18,337$ 18,337$ August 15, 2013 147,035$ 18,337$ 165,372$ 183,710$ February 15, 2014 -$ 15,029$ 15,029$ August 15, 2014 155,437$ 15,029$ 170,466$ 185,495$ February 15, 2015 -$ 11,532$ 11,532$ August 15, 2015 159,638$ 11,532$ 171,170$ 182,701$ February 15, 2016 -$ 7,940$ 7,940$ August 15, 2016 172,241$ 7,940$ 180,181$ 188,121$ February 15, 2017 -$ 4,064$ 4,064$ August 15, 2017 180,643$ 4,064$ 184,707$ 188,772$

Total 1,440,943$ 386,786$ 1,827,729$ 1,827,729$

Utility Fund: $2,239,133 - (84.02%)

COMBINATION TAX & REVENUE BONDSSERIES 1997

$2,665,000

** PAGE 246 **


Projects:12" Water on US Hwy 287 (US 67 to Padera Lake) 477,360$ 12" Water on US Hwy 287 & Mt. Zion (Creek Bend to Sudith) 975,110$ 12" Water on US Hwy 287 & Mt. Zion (Sudith Ln to FM 663) 436,620$ Padera Lake Sewer System (partial funding) 235,910$ Total for Utility Fund: 2,125,000$


Total 301,186$ 32,010$ 333,196$ 333,196$

Utility Fund: $2,125,000 - (36.73%)

GENERAL OBLIGATION BONDSERIES 1999$5,785,000

** PAGE 247 **


Projects:12" Water Line on 14th Street (49.44%) 284,310$ S. Midlothian Parkway Water Line (Old South Morris Road) (50.56%) 290,690$ Total for Utility Fund 575,000$

Date Principal Interest Period Total Fiscal TotalFebruary 15, 2008 -$ 11,343$ 11,343$ August 15, 2008 23,150$ 11,343$ 34,493$ 45,836$ February 15, 2009 -$ 10,678$ 10,678$ August 15, 2009 24,288$ 10,678$ 34,966$ 45,644$ February 15, 2010 -$ 9,980$ 9,980$ August 15, 2010 25,806$ 9,980$ 35,786$ 45,765$ February 15, 2011 -$ 9,238$ 9,238$ August 15, 2011 26,945$ 9,238$ 36,182$ 45,420$ February 15, 2012 -$ 8,648$ 8,648$ August 15, 2012 28,463$ 8,648$ 37,111$ 45,759$ February 15, 2013 -$ 8,008$ 8,008$ August 15, 2013 29,601$ 8,008$ 37,609$ 45,617$ February 15, 2014 -$ 7,327$ 7,327$ August 15, 2014 31,119$ 7,327$ 38,446$ 45,773$ February 15, 2015 -$ 6,607$ 6,607$ August 15, 2015 32,637$ 6,607$ 39,244$ 45,852$ February 15, 2016 -$ 5,832$ 5,832$ August 15, 2016 34,535$ 5,832$ 40,367$ 46,199$ February 15, 2017 -$ 4,990$ 4,990$ August 15, 2017 36,053$ 4,990$ 41,043$ 46,033$ February 15, 2018 -$ 4,089$ 4,089$ August 15, 2018 37,950$ 4,089$ 42,039$ 46,128$ February 15, 2019 -$ 3,140$ 3,140$ August 15, 2019 39,848$ 3,140$ 42,988$ 46,128$ February 15, 2020 -$ 2,144$ 2,144$ August 15, 2020 41,745$ 2,144$ 43,889$ 46,033$ February 15, 2021 -$ 1,101$ 1,101$ August 15, 2021 44,022$ 1,101$ 45,123$ 46,223$

Total 456,159$ 186,251$ 642,410$ 642,410$

* Note:The General Obligation Bond, Series 2001 original issue amount was $7,575,000. Of this issue amount, 7.59%, or $575,000, is scheduled in 215-Utility Debt (see above schedule) while the remaining 92.41%, or $7,000,000 is scheduled in 305-General Fund Debt. Please see 305-General Fund Debt, General Obligation Bond-Series 2001, for the General Fund's portion of this debt.

General Fund: $7,000,000 - (92.41%)*Utility Fund: $575,000 - (7.59%)*

GENERAL OBLIGATION BONDSERIES 2001

$7,575,000

** PAGE 248 **


Projects: Sewer Relocate FM 663 / Ninth Street 767,400$ East Lift Station & Water Main 2,407,700$ FM 663 Sewer Upgrade 1,500,000$ FM 1387 Sewer Upgrade 1,360,900$ Wastewater Study (I & I) 64,000$ Total for Utility Fund (Original Issue) 6,100,000$ Principal Refunded in Water Works & Sewer System (3,305,000)$ Revenue Refunding Bonds, Series 2006BPrinicpal Balance Previously Paid (1,155,000)$ Principal Balance of Series 2001 Remaining 1,640,000$

Date Principal Interest Period Total Fiscal TotalMarch 1, 2008 43,548$ 43,548$ September 1, 2008 235,000$ 43,548$ 278,548$ 322,095$ March 1, 2009 36,263$ 36,263$ September 1, 2009 250,000$ 36,263$ 286,263$ 322,525$ March 1, 2010 28,513$ 28,513$ September 1, 2010 265,000$ 28,513$ 293,513$ 322,025$ March 1, 2011 21,225$ 21,225$ September 1, 2011 280,000$ 21,225$ 301,225$ 322,450$ March 1, 2012 14,645$ 14,645$ September 1, 2012 295,000$ 14,645$ 309,645$ 324,290$ March 1, 2013 7,639$ 7,639$ September 1, 2013 315,000$ 7,639$ 322,639$ 330,278$

Total 1,640,000$ 303,663$ 1,943,663$ 1,943,663$

Note:Portions of this bond ($3,305,000 principal) were refunded in Water Works & Sewer System Revenue Refunding Bonds, Series 2006B

WATER WORKS & SEWER SYSTEM REVENUESeries 2001

2006 WATER SEWER REFUNDING BOND ISSUED FOR $3,305,000

UTILITY FUND: 100%$6,100,000

** PAGE 249 **


Projects:Water Treatment Plant & Raw Water Pump Station 1,100,000$ Elevated Storage Tank (Site Location & Purchase) 300,000$ Northridge Addition (Sewer Line) 100,000$ Total for Utility Fund 1,500,000$

Date Principal Interest Period Total Fiscal TotalMarch 1, 2008 28,525$ 28,525$ September 1, 2008 65,000$ 28,525$ 93,525$ 122,050$ March 1, 2009 26,738$ 26,738$ September 1, 2009 70,000$ 26,738$ 96,738$ 123,475$ March 1, 2010 25,119$ 25,119$ September 1, 2010 75,000$ 25,119$ 100,119$ 125,238$ March 1, 2011 23,619$ 23,619$ September 1, 2011 75,000$ 23,619$ 98,619$ 122,238$ March 1, 2012 22,119$ 22,119$ September 1, 2012 75,000$ 22,119$ 97,119$ 119,238$ March 1, 2013 20,619$ 20,619$ September 1, 2013 75,000$ 20,619$ 95,619$ 116,238$ March 1, 2014 19,119$ 19,119$ September 1, 2014 75,000$ 19,119$ 94,119$ 113,238$ March 1, 2015 17,600$ 17,600$ September 1, 2015 75,000$ 17,600$ 92,600$ 110,200$ March 1, 2016 16,044$ 16,044$ September 1, 2016 75,000$ 16,044$ 91,044$ 107,088$ March 1, 2017 14,450$ 14,450$ September 1, 2017 75,000$ 14,450$ 89,450$ 103,900$ March 1, 2018 12,781$ 12,781$ September 1, 2018 75,000$ 12,781$ 87,781$ 100,563$ March 1, 2019 11,113$ 11,113$ September 1, 2019 75,000$ 11,113$ 86,113$ 97,225$ March 1, 2020 9,369$ 9,369$ September 1, 2020 75,000$ 9,369$ 84,369$ 93,738$ March 1, 2021 7,625$ 7,625$ September 1, 2021 80,000$ 7,625$ 87,625$ 95,250$ March 1, 2022 5,625$ 5,625$ September 1, 2022 110,000$ 5,625$ 115,625$ 121,250$ March 1, 2023 2,875$ 2,875$ September 1, 2023 115,000$ 2,875$ 117,875$ 120,750$

Total 1,265,000$ 526,675$ 1,791,675$ 1,791,675$

Note: Impact Fees are used for partial payment of this debt (20%)

Utility Fund: 100%

WATER WORKS & SEWER SYSTEM REVENUE BONDSSeries 20021,500,000

** PAGE 250 **


Project:SE Lift Station North Prong Creek (Original Issue) 5,000,000$ Principal Refunded in Water Works & Sewer System (4,155,000)$ Revenue Refunding Bonds, Series 2006BPrincipal Balance Previously Paid (185,000)$ Principal Balance of Series 2003 Remaining 660,000$

Date Principal Interest Period Total Fiscal TotalMarch 1, 2008 21,450$ 21,450$ September 1, 2008 100,000$ 21,450$ 121,450$ 142,900$ March 1, 2009 18,200$ 18,200$ September 1, 2009 100,000$ 18,200$ 118,200$ 136,400$ March 1, 2010 14,950$ 14,950$ September 1, 2010 105,000$ 14,950$ 119,950$ 134,900$ March 1, 2011 11,538$ 11,538$ September 1, 2011 110,000$ 11,538$ 121,538$ 133,075$ March 1, 2012 7,963$ 7,963$ September 1, 2012 120,000$ 7,963$ 127,963$ 135,925$ March 1, 2013 4,063$ 4,063$ September 1, 2013 125,000$ 4,063$ 129,063$ 133,125$

Total 660,000$ 156,325$ 816,325$ 816,325$

1) Impact Fees are used for payment of this debt (100%)2) Portions of this bond ($4,155,000) were refunded in Water Works & Sewer System Revenue Refunding Bonds, Series 20

Note:

Utility Fund: 100%

WATER WORKS & SEWER SYSTEM REVENUESeries 2003$5,000,000

** PAGE 251 **


Projects:SE Lift Station North Prong Creek 1,090,000$ SE Water Line Project 1,910,000$ Total for General Fund 3,000,000$

Date Principal Interest Period Total Fiscal TotalFebruary 15, 2008 -$ 68,140$ 68,140$ August 15, 2008 115,000$ 68,140$ 183,140$ 251,280$ February 15, 2009 -$ 64,690$ 64,690$ August 15, 2009 120,000$ 64,690$ 184,690$ 249,380$ February 15, 2010 -$ 61,090$ 61,090$ August 15, 2010 125,000$ 61,090$ 186,090$ 247,180$ February 15, 2011 -$ 57,340$ 57,340$ August 15, 2011 130,000$ 57,340$ 187,340$ 244,680$ February 15, 2012 53,440$ 53,440$ August 15, 2012 135,000$ 53,440$ 188,440$ 241,880$ February 15, 2013 -$ 49,390$ 49,390$ August 15, 2013 140,000$ 49,390$ 189,390$ 238,780$ February 15, 2014 -$ 45,190$ 45,190$ August 15, 2014 150,000$ 45,190$ 195,190$ 240,380$ February 15, 2015 -$ 40,690$ 40,690$ August 15, 2015 155,000$ 40,690$ 195,690$ 236,380$ February 15, 2016 -$ 37,125$ 37,125$ August 15, 2016 160,000$ 37,125$ 197,125$ 234,250$ February 15, 2017 -$ 33,445$ 33,445$ August 15, 2017 170,000$ 33,445$ 203,445$ 236,890$ February 15, 2018 -$ 29,450$ 29,450$ August 15, 2018 175,000$ 29,450$ 204,450$ 233,900$ February 15, 2019 -$ 25,250$ 25,250$ August 15, 2019 185,000$ 25,250$ 210,250$ 235,500$ February 15, 2020 -$ 20,625$ 20,625$ August 15, 2020 195,000$ 20,625$ 215,625$ 236,250$ February 15, 2021 -$ 15,750$ 15,750$ August 15, 2021 200,000$ 15,750$ 215,750$ 231,500$ February 15, 2022 -$ 10,750$ 10,750$ August 15, 2022 210,000$ 10,750$ 220,750$ 231,500$ February 15, 2023 -$ 5,500$ 5,500$ August 15, 2023 220,000$ 5,500$ 225,500$ 231,000$

Total 2,585,000$ 1,235,730$ 3,820,730$ 3,820,730$

COMBINATION TAX & REVENUE CERTIFICATES

$3,000,000Series 2003

** PAGE 252 **


Projects:General Fund % of 1992, 1993 & 1994 bonds 21.12% 489,984$

78.88% 1,830,016$ Total for Refunding Bonds 2,320,000$


Total 982,056$ 118,125$ 1,100,181$ 1,100,181$

Utility Fund % of 1992, 1993 & 1994 bonds

GENERAL OBLIGATION REFUNDING BONDSSeries 2004$2,320,000

** PAGE 253 **


Projects:41.89% 508,964$ 58.11% 706,037$

Total for Refunding Bonds 1,215,000$


Total 296,361$ 48,316$ 344,677$ 344,677$

Series 2004GENERAL OBLIGATION REFUNDING BONDS

General Fund percentage of balance of 1994 bondUtility Fund percentage of balance of 1994 bond

$1,215,000

** PAGE 254 **

CITY OF MIDLOTHIAN 215 - UTILITY DEBT DEBT SERVICE FUND

Projects:Water Tower 3,056,000$ Northridge Sewer Project Phases 2 & 3 900,000$ 14th Street Sewer Main 200,000$ Pebble Creek Lift Station 200,000$ Southeast Lift Station Phases 1 & 2 700,000$ Hwy 287 Interceptor 400,000$ Water Tower #1 Rehabilitation (FM 663) 419,500$ Issuance Costs 44,500$ Total for Utility Fund 5,920,000$

Date Principal Interest Period Total Fiscal TotalMarch 1, 2008 151,788$ 151,788$ September 1, 2008 140,000$ 151,788$ 291,788$ 443,575$ March 1, 2009 147,588$ 147,588$ September 1, 2009 145,000$ 147,588$ 292,588$ 440,175$ March 1, 2010 143,238$ 143,238$ September 1, 2010 155,000$ 143,238$ 298,238$ 441,475$ March 1, 2011 138,588$ 138,588$ September 1, 2011 165,000$ 138,588$ 303,588$ 442,175$ March 1, 2012 133,638$ 133,638$ September 1, 2012 175,000$ 133,638$ 308,638$ 442,275$ March 1, 2013 128,388$ 128,388$ September 1, 2013 185,000$ 128,388$ 313,388$ 441,775$ March 1, 2014 122,838$ 122,838$ September 1, 2014 195,000$ 122,838$ 317,838$ 440,675$ March 1, 2015 116,988$ 116,988$ September 1, 2015 205,000$ 116,988$ 321,988$ 438,975$ March 1, 2016 111,863$ 111,863$ September 1, 2016 215,000$ 111,863$ 326,863$ 438,725$ March 1, 2017 106,488$ 106,488$ September 1, 2017 230,000$ 106,488$ 336,488$ 442,975$ March 1, 2018 100,738$ 100,738$ September 1, 2018 240,000$ 100,738$ 340,738$ 441,475$ March 1, 2019 94,738$ 94,738$ September 1, 2019 255,000$ 94,738$ 349,738$ 444,475$ March 1, 2020 88,363$ 88,363$ September 1, 2020 270,000$ 88,363$ 358,363$ 446,725$ March 1, 2021 81,613$ 81,613$ September 1, 2021 285,000$ 81,613$ 366,613$ 448,225$ March 1, 2022 74,488$ 74,488$ September 1, 2022 300,000$ 74,488$ 374,488$ 448,975$ March 1, 2023 66,988$ 66,988$

Utility Fund: 100%

WATERWORKS & SEWER SYSTEM REVENUE BONDSSeries 2004$5,920,000

** PAGE 255 **

CITY OF MIDLOTHIAN 215 - UTILITY DEBT DEBT SERVICE FUND

Utility Fund: 100%

WATERWORKS & SEWER SYSTEM REVENUE BONDSSeries 2004$5,920,000

Date Principal Interest Period Total Fiscal TotalSeptember 1, 2023 315,000$ 66,988$ 381,988$ 448,975$ March 1, 2024 59,113$ 59,113$ September 1, 2024 335,000$ 59,113$ 394,113$ 453,225$ March 1, 2025 50,738$ 50,738$ September 1, 2025 355,000$ 50,738$ 405,738$ 456,475$ March 1, 2026 41,641$ 41,641$ September 1, 2026 375,000$ 41,641$ 416,641$ 458,281$ March 1, 2027 32,031$ 32,031$ September 1, 2027 395,000$ 32,031$ 427,031$ 459,063$ March 1, 2028 21,909$ 21,909$ September 1, 2028 415,000$ 21,909$ 436,909$ 458,819$ March 1, 2029 11,275$ 11,275$ September 1, 2029 440,000$ 11,275$ 451,275$ 462,550$

Total 5,790,000$ 4,050,063$ 9,840,063$ 9,840,063$

Note: Impact Fees are used for payment of this debt (see: 235-600-813 Impact Fees/Transfer to Utility Debt Service)

** PAGE 256 **

CITY OF MIDLOTHIAN 215 - UTILITY DEBT

DEBT REFUNDED1999 General Obligation Bond (UF 36.73%; GF 63.27%) 3,559,423$ 2000 General Obligation Bond (GF: 100%) 4,245,577$ Total for Utility Fund 7,805,000$

Date Principal Interest Period Total Fiscal TotalFebruary 15, 2008 -$ 27,832$ 27,832$ August 15, 2008 7,538$ 27,832$ 35,370$ 63,202$ February 15, 2009 -$ 27,682$ 27,682$ August 15, 2009 7,538$ 27,682$ 35,219$ 62,901$ February 15, 2010 -$ 27,531$ 27,531$ August 15, 2010 7,538$ 27,531$ 35,068$ 62,599$ February 15, 2011 -$ 27,380$ 27,380$ August 15, 2011 108,038$ 27,380$ 135,418$ 162,798$ February 15, 2012 -$ 25,219$ 25,219$ August 15, 2012 113,063$ 25,219$ 138,282$ 163,501$ February 15, 2013 -$ 22,887$ 22,887$ August 15, 2013 118,088$ 22,887$ 140,975$ 163,862$ February 15, 2014 -$ 20,378$ 20,378$ August 15, 2014 123,950$ 20,378$ 144,328$ 164,706$ February 15, 2015 -$ 17,667$ 17,667$ August 15, 2015 129,813$ 17,667$ 147,479$ 165,146$ February 15, 2016 -$ 14,746$ 14,746$ August 15, 2016 135,675$ 14,746$ 150,421$ 165,167$ February 15, 2017 -$ 11,693$ 11,693$ August 15, 2017 141,538$ 11,693$ 153,231$ 164,924$ February 15, 2018 -$ 8,650$ 8,650$ August 15, 2018 149,075$ 8,650$ 157,725$ 166,375$ February 15, 2019 -$ 5,370$ 5,370$ August 15, 2019 154,938$ 5,370$ 160,308$ 165,678$ February 15, 2020 -$ 1,884$ 1,884$ August 15, 2020 83,750$ 1,884$ 85,634$ 87,519$

Total 1,280,538$ 477,840$ 1,758,378$ 1,758,378$

Utility Fund: $1,307,338 - (16.75%)

GENERAL OBLIGATION BONDSERIES 2006A

$7,805,000

** PAGE 257 **


DEBT REFUNDED:3,305,000$

Series 2001 Issuance Cost 292,160$ 4,155,000$

Series 2003 Issuance Cost 367,840$ Total for Utility Fund 8,120,000$

Date Principal Interest Period Total Fiscal TotalMarch 1, 2008 -$ 168,018$ 168,018$ September 1, 2008 45,000$ 168,018$ 213,018$ 381,035$ March 1, 2009 -$ 167,118$ 167,118$ September 1, 2009 45,000$ 167,118$ 212,118$ 379,235$ March 1, 2010 -$ 166,218$ 166,218$ September 1, 2010 45,000$ 166,218$ 211,218$ 377,435$ March 1, 2011 -$ 165,318$ 165,318$ September 1, 2011 50,000$ 165,318$ 215,318$ 380,635$ March 1, 2012 -$ 164,318$ 164,318$ September 1, 2012 50,000$ 164,318$ 214,318$ 378,635$ March 1, 2013 -$ 163,318$ 163,318$ September 1, 2013 50,000$ 163,318$ 213,318$ 376,635$ March 1, 2014 -$ 162,318$ 162,318$ September 1, 2014 520,000$ 162,318$ 682,318$ 844,635$ March 1, 2015 -$ 151,918$ 151,918$ September 1, 2015 540,000$ 151,918$ 691,918$ 843,835$ March 1, 2016 -$ 141,118$ 141,118$ September 1, 2016 565,000$ 141,118$ 706,118$ 847,235$ March 1, 2017 -$ 129,818$ 129,818$ September 1, 2017 595,000$ 129,818$ 724,818$ 854,635$ March 1, 2018 -$ 118,289$ 118,289$ September 1, 2018 615,000$ 118,289$ 733,289$ 851,579$ March 1, 2019 -$ 105,989$ 105,989$ September 1, 2019 645,000$ 105,989$ 750,989$ 856,979$ March 1, 2020 -$ 93,089$ 93,089$ September 1, 2020 670,000$ 93,089$ 763,089$ 856,179$ March 1, 2021 -$ 79,271$ 79,271$ September 1, 2021 700,000$ 79,271$ 779,271$ 858,541$ March 1, 2022 -$ 64,571$ 64,571$ September 1, 2022 200,000$ 64,571$ 264,571$ 329,141$ March 1, 2023 -$ 60,371$ 60,371$ September 1, 2023 205,000$ 60,371$ 265,371$ 325,741$

Water Works and Sewer System Revenue Refunding Bonds

Water Works and Sewer System Revenue Bonds, Series 2001 (44.30%)


Utility Fund -100%

Series 2006B$8,120,000

** PAGE 258 **


DEBT REFUNDED:3,305,000$

Series 2001 Issuance Cost 292,160$ 4,155,000$

Series 2003 Issuance Cost 367,840$ Total for Utility Fund 8,120,000$

Date Principal Interest Period Total Fiscal Total

Water Works and Sewer System Revenue Refunding Bonds



Utility Fund -100%

Series 2006B$8,120,000

March 1, 2024 -$ 56,014$ 56,014$ September 1, 2024 215,000$ 56,014$ 271,014$ 327,029$ March 1, 2025 -$ 51,392$ 51,392$ September 1, 2025 225,000$ 51,392$ 276,392$ 327,784$ March 1, 2026 -$ 46,554$ 46,554$ September 1, 2026 230,000$ 46,554$ 276,554$ 323,109$ March 1, 2027 -$ 41,609$ 41,609$ September 1, 2027 240,000$ 41,609$ 281,609$ 323,219$ March 1, 2028 -$ 36,359$ 36,359$ September 1, 2028 245,000$ 36,359$ 281,359$ 317,719$ March 1, 2029 -$ 31,000$ 31,000$ September 1, 2029 260,000$ 31,000$ 291,000$ 322,000$ March 1, 2030 -$ 25,313$ 25,313$ September 1, 2030 265,000$ 25,313$ 290,313$ 315,625$ March 1, 2031 -$ 19,350$ 19,350$ September 1, 2031 275,000$ 19,350$ 294,350$ 313,700$ March 1, 2032 -$ 13,163$ 13,163$ September 1, 2032 290,000$ 13,163$ 303,163$ 316,325$ March 1, 2033 -$ 6,638$ 6,638$ September 1, 2033 295,000$ 6,638$ 301,638$ 308,275$

Total 8,080,000$ 4,856,894$ 12,936,894$ 12,936,894$

** PAGE 259 **

CITY OF MIDLOTHIAN DEBT SERVICE FUND

ACTUAL 2005-2006

ADOPTED 2006-2007

ACTUAL 2006-2007

ADOPTED 2007-2008

% Changefrom

2006-2007

Beginning Fund Balance -$ 903,993$ 950,114$ 1,092,454$ 21%

5100 TAXES 0.194156$ 0.194156$ 0.194156$ 0.194156$ 0%

5111 Ad Valorem - City 2,365,981$ 2,603,930$ 2,566,104$ 2,939,152$ 13%Ad Valorem - TIRZ 618,560$ 663,388$ 658,872$ 791,152$ 19%

5112 Delinquent 26,277$ 16,000$ 78,880$ 25,000$ 56%5115 Penalty/Interest 16,338$ 11,000$ 23,403$ 15,000$ 36%

Sub-total 3,027,156$ 3,294,318$ 3,327,259$ 3,770,304$ 14%

5600 OTHER REVENUES5610 Interest 83,013$ 25,000$ 118,356$ 70,000$ 180%5632 Water District 1,019,600$ -$ -$ -$ 0%

Sub-total 1,102,613$ 25,000$ 118,356$ 70,000$ 180%

TOTAL REVENUES 4,129,768$ 3,319,318$ 3,445,615$ 3,840,304$ 16%


500 DEBT SERVICE600-515 Principal 505,000$ 1,425,000$ 1,425,000$ 1,500,000$ 5%600-520 Interest 2,055,273$ 1,067,723$ 1,067,702$ 997,470$ -7%

Sub-total 2,560,273$ 2,492,723$ 2,492,702$ 2,497,470$ 0%

700 OTHER OPERATING COSTS600-712 Agent Fees 821$ 2,000$ 821$ 2,000$ 0%600-763 Payment to TIRZ 618,560$ 663,388$ 658,872$ 791,152$ 19%

Sub-total 619,381$ 665,388$ 659,693$ 793,152$ 19%

800 TRANSFER TO OTHER FUNDS600-814 Tnsf To General Debt Svc -$ 150,880$ 150,880$ 549,682$ 264%

Sub-total -$ 150,880$ 150,880$ 549,682$ 264%


REVENUES OVER EXPENDITURES 950,114$ 10,327$ 142,340$ -$ -100%

ENDING FUND BALANCE 950,114$ 914,320$ 1,092,454$ 1,092,454$ 19%

310 - WATER DEBT

2007-2008 Summary of Receipts and Expenditures

CLASSIFICATION

The Water District was dissolved by the City Council of Midlothian & the Water District Board on October 12, 2004. In FY 2005-2006, the Water District debt was absorbed into the City of Midlothian's debt obligation. Ad valorem taxes continue to be collected for General Debt Service Obligations (Fund 305), then transferred to the Water Debt Fund in an effort to separate the debt obligations and payments.

** PAGE 260 **

CITY OF MIDLOTHIAN 310 - WATER DEBTDEBT SERVICE FUND


2000 Unlimited Tax Refunding Bond $29,449,922 1,390,000$ 299,250$ 1,689,250$ 24,158,212$

2006 GO Refunding Bonds $17,390,000 110,000$ 698,220$ 808,220$ 23,203,423$

Total Requirements 1,500,000$ 997,470$ 2,497,470$


Issue Date Title & Purpose Term Years Principal Issue

Principal Paid in Previous

YearsPrincipal Debt

Balance

2000 Unlimited Tax Refunding Bond $29,449,922 26 29,449,922$ 18,915,000$ 10,534,922$

2006 GO Refunding Bonds $17,390,000 13 17,390,000$ 150,000$ 17,240,000$

Total Requirements 46,839,922$ 19,065,000$


FY 2007-2008

CURRENT REQUIREMENT

DEBT SERVICE REQUIREMENTS

STATEMENT OF INDEBTEDNESS

FY 2007-2008

** PAGE 261 **


Date Principal Interest Fiscal TotalFY 2007-2008 1,500,000$ 997,470$ 2,497,470$ FY 2008-2009 1,575,000$ 923,515$ 2,498,515$ FY 2009-2010 1,650,000$ 845,858$ 2,495,858$ FY 2010-2011 1,730,000$ 764,498$ 2,494,498$ FY 2011-2012 1,815,000$ 679,185$ 2,494,185$ FY 2012-2013 1,890,000$ 605,678$ 2,495,678$ FY 2013-2014 1,965,000$ 529,133$ 2,494,133$ FY 2014-2015 2,050,000$ 449,550$ 2,499,550$ FY 2015-2016 2,130,000$ 366,525$ 2,496,525$ FY 2016-2017 2,215,000$ 280,260$ 2,495,260$ FY 2017-2018 2,305,000$ 190,553$ 2,495,553$ FY 2018-2019 2,400,000$ 97,200$ 2,497,200$ FY 2019-2020 798,125$ 1,766,875$ 2,565,000$ FY 2020-2021 744,736$ 1,819,125$ 2,563,861$ FY 2021-2022 702,297$ 1,862,703$ 2,565,000$ FY 2022-2023 659,736$ 1,902,218$ 2,561,954$ FY 2023-2024 622,006$ 1,940,780$ 2,562,786$ FY 2024-2025 586,432$ 1,977,179$ 2,563,611$ FY 2025-2026 436,590$ 1,588,410$ 2,025,000$ Grand Totals 27,774,922$ 19,586,712$ 47,361,635$


7-45

** PAGE 262 **


Date Principal Interest Period Total Fiscal TotalFebruary 15, 2008 -$ 149,625$ 149,625$ September 1, 2008 1,390,000$ 149,625$ 1,539,625$ 1,689,250$ February 15, 2009 -$ 114,875$ 114,875$ September 1, 2009 1,460,000$ 114,875$ 1,574,875$ 1,689,750$ February 15, 2010 -$ 78,375$ 78,375$ September 1, 2010 1,530,000$ 78,375$ 1,608,375$ 1,686,750$ February 15, 2011 -$ 40,125$ 40,125$ September 1, 2011 1,605,000$ 40,125$ 1,645,125$ 1,685,250$ February 15, 2012 -$ -$ -$ September 1, 2012 -$ -$ -$ -$ February 15, 2013 -$ -$ -$ September 1, 2013 -$ -$ -$ -$ February 15, 2014 -$ -$ -$ September 1, 2014 -$ -$ -$ -$ February 15, 2015 -$ -$ September 1, 2015 -$ -$ -$ -$ February 15, 2016 -$ -$ -$ September 1, 2016 -$ -$ -$ -$ February 15, 2017 -$ -$ -$ September 1, 2017 -$ -$ -$ -$ February 15, 2018 -$ -$ -$ September 1, 2018 -$ -$ -$ -$ February 15, 2019 -$ -$ -$ September 1, 2019 -$ -$ -$ -$ February 15, 2020 -$ -$ -$ September 1, 2020 798,125$ 1,766,875$ 2,565,000$ 2,565,000$ February 15, 2021 -$ -$ September 1, 2021 744,736$ 1,819,125$ 2,563,861$ 2,563,861$ February 15, 2022 -$ -$ September 1, 2022 702,297$ 1,862,703$ 2,565,000$ 2,565,000$ February 15, 2023 -$ -$ September 1, 2023 659,736$ 1,902,218$ 2,561,954$ 2,561,954$ February 15, 2024 -$ -$ September 1, 2024 622,006$ 1,940,780$ 2,562,786$ 2,562,786$ February 15, 2025 -$ -$ September 1, 2025 586,432$ 1,977,179$ 2,563,611$ 2,563,611$ February 15, 2026 -$ -$ September 1, 2026 436,590$ 1,588,410$ 2,025,000$ 2,025,000$

Total 10,534,922$ 13,623,290$ 24,158,212$ 24,158,212$

* Balance after 2006 Refunding

$29,449,922 *

Combination Unlimited Tax & Revenue Refunding BondsMidlothian Water District

(Assumed by City of Midlothian)Series 2000

** PAGE 263 **


Date Principal Interest Period Total Fiscal TotalFebruary 15, 2008 -$ 349,110$ 349,110$ August 15, 2008 110,000$ 349,110$ 459,110$ 808,220$ February 15, 2009 -$ 346,883$ 346,883$ August 15, 2009 115,000$ 346,883$ 461,883$ 808,765$ February 15, 2010 -$ 344,554$ 344,554$ August 15, 2010 120,000$ 344,554$ 464,554$ 809,108$ February 15, 2011 -$ 342,124$ 342,124$ August 15, 2011 125,000$ 342,124$ 467,124$ 809,248$ February 15, 2012 -$ 339,593$ 339,593$ August 15, 2012 1,815,000$ 339,593$ 2,154,593$ 2,494,185$ February 15, 2013 -$ 302,839$ 302,839$ August 15, 2013 1,890,000$ 302,839$ 2,192,839$ 2,495,678$ February 15, 2014 -$ 264,566$ 264,566$ August 15, 2014 1,965,000$ 264,566$ 2,229,566$ 2,494,133$ February 15, 2015 224,775$ 224,775$ August 15, 2015 2,050,000$ 224,775$ 2,274,775$ 2,499,550$ February 15, 2016 183,263$ 183,263$ August 15, 2016 2,130,000$ 183,263$ 2,313,263$ 2,496,525$ February 15, 2017 140,130$ 140,130$ August 15, 2017 2,215,000$ 140,130$ 2,355,130$ 2,495,260$ February 15, 2018 95,276$ 95,276$ August 15, 2018 2,305,000$ 95,276$ 2,400,276$ 2,495,553$ February 15, 2019 48,600$ 48,600$ August 15, 2019 2,400,000$ 48,600$ 2,448,600$ 2,497,200$

Total 17,240,000$ 5,963,423$ 23,203,423$ 23,203,423$

General Obligation Refunding Bonds

Series 2006$17,390,000

(Formerly Water District Debt)

** PAGE 264 **

* Appropriated Funds

* Non-Appropriated Funds

** PAGE 265 **

** PAGE 266 **

CITY OF MIDLOTHIAN APPROPRIATED FUNDSSPECIAL REVENUE FUNDS

ACTUAL 2005-2006

ADOPTED 2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc Over2006-2007

Beginning Fund Balance 2,484,689$ 2,570,853$ 2,566,402$ 3,858,841$ 50%

5100 TAXES 1,476,984$ 1,600,000$ 1,664,954$ 1,784,924$ 12%5300 INTERGOVERNMENTAL -$ -$ 7,800$ -$ 0%5400 CHARGES FOR SERVICES 110,112$ 110,000$ 159,370$ 175,000$ 59%5600 OTHER REVENUES 129,654$ 108,000$ 614,727$ 165,300$ 53%

310,068$ 406,052$ 318,406$ 520,367$ 28%Sub-total 2,026,818$ 2,224,052$ 2,765,257$ 2,645,591$ 19%

TOTAL REVENUES 2,026,818$ 2,224,052$ 2,765,257$ 2,645,591$ 19%


100 PERSONNEL SERVICES 392,556$ 418,839$ 397,637$ 443,210$ 6%200 CONTRACTUAL SERVICES 57,017$ 114,160$ 74,402$ 155,690$ 36%300 SUPPLIES 10,361$ 17,150$ 13,396$ 18,750$ 9%500 DEBT SERVICE & CAPITAL LEASES 997,791$ 376,956$ 376,956$ 378,706$ 0%600 CAPITAL OUTLAY 21,307$ 92,000$ 40,725$ 91,500$ -1%700 OTHER OPERATING COST 270,279$ 302,640$ 275,387$ 359,490$ 19%800 TRANSFERS TO OTHER FUNDS 139,796$ 181,412$ 117,700$ 180,703$ 0%900 SPECIAL PROJECTS 56,000$ 1,203,506$ 176,617$ 1,067,541$ -11%

Sub-total 1,945,107$ 2,706,663$ 1,472,819$ 2,695,590$ 0%


Revenues Over (Under) Expenditures 81,711$ (482,611)$ 1,292,438$ (49,999)$ -90%


2007-2008 SUMMARY OF REVENUES AND EXPENDITURES

This summary is a reflection of Appropriated Special Revenues that are approved by City Council for specific uses. These funds include 511-Senior Citizens, 4A-CEDM, 4B-MCDC, and 627-Conference Center.

CLASSIFICATION

5700 TRANSFERS FROM OTHER FUNDS

** PAGE 267 **

CITY OF MIDLOTHIAN 511 - SENIOR CITIZEN CENTER SPECIAL REVENUE FUNDS

MISSION STATEMENT: The mission of the Midlothian Senior Citizen Center is to serve the special needs of the older adults of the Midlothian area by providing a facility to meet for fellowship, recreation, noontime meals, educational opportunities, health screenings and other services and facilities as provided and authorized by the Board of Directors. MSCC assists with the “Meals on Wheels” program to deliver meals to the senior citizens that cannot get to the center. The Senior Citizen Center fund includes funding for operations and maintenance of the facility and programs. The current facility opened in August 2002 and is funded by the City of Midlothian, corporate and individual donations, foundation grants, local businesses, fundraisers, United Way of West Ellis County, and Midlothian Community Development (4B). KEY GOALS AND OBJECTIVES

Continue fundraisers and apply for and receive donations for funding of operations Increase community awareness of the Senior Center and the events held weekly and

monthly Continue training and coordinating the volunteers for delivery of meals for the “Meals on

Wheels” program and the Food Pantry program Continue the preparation of the “Daily Free Lunch Program” with corporate funding

ACCOMPLISHMENTS - FY 2006-2007

Increased attendance at the Senior Center by 30% Held several community events (e.g., first-annual variety show, Fish Fry,“A Night to

Remember,” and health fair) Provided 120 flu shots

ACTIVITIES 2002-2003 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008*Avg Weekly/ Monthly Field Trips 6 40 48 48 50 50 Avg Daily Meals served- Homebound 2,920 2,920 7,300 7,300 7,300 7,300 Avg Daily Meals served- Sr Cit Center 5,077 5,080 9,800 10,200 9,763 10,000 Avg Attendance for Daily Activities 20 25 43 45 44 45 Monthly Breakfast (svgs 40 to 50) 12 12 12 12 12 12 Monthly Birthday Lunch (svgs 40 to 50) 12 12 12 12 12 12 Shopping Trips- Average Attendance 11 14 14 15 15 15 Special Events Attendance n/a 400 500 500 500 500 Membership n/a 240 240 330 244 245 Food Pantry Member Served n/a 125 175 550 300 300 Classes Offered n/a 196 266 200 200 200 Activities n/a 204 233 250 250 250 * Estimated

SENIOR CITIZEN'S PROGRAMS

** PAGE 268 **

CITY OF MIDLOTHIAN 511 - SENIOR CITIZEN CENTERSPECIAL REVENUE FUNDS

ACTUAL 2005-2006

ADOPTED 2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc Over2006-2007

BEGINNING FUND BALANCE 67,494$ 72,081$ 72,082$ 106,452$ 18%

5300 INTERGOVERNMENTAL5381 Food Pantry Grant -$ -$ 7,800$ -$ 0%

Sub-total -$ -$ 7,800$ -$ 0%

5600 OTHER REVENUES5610 Interest 941$ 800$ 1,066$ 900$ 13%5612 Food Pantry -$ -$ 1,000$ -$ 0%5613 Building Rental 795$ 600$ 2,025$ 800$ 33%5620 Miscellaneous Revenue 92$ -$ 1$ -$ 0%5670 Contributions & Donations 1,579$ 1,500$ 1,641$ 1,500$ 0%5676 Arts & Craft Projects 514$ 350$ 348$ 350$ 0%5677 Center Dues 1,678$ 1,000$ 1,195$ 2,000$ 100%5678 Congregational Meals 3,859$ 9,200$ 14,218$ 9,200$ 0%5680 Donations - Van Fund 106$ -$ 13,934$ 4,500$ 0%5688 Donations - United Way 16,677$ 18,000$ 18,000$ 18,000$ 0%5690 Donations - CNB 545$ 300$ 880$ 300$ 0%5692 Donations - Projects -$ -$ 4,090$ -$ 0%

Sub-total 26,785$ 31,750$ 58,397$ 37,550$ 18%

5700 TRANSFER FROM OTHER FUNDS5711 Tnsf From General Fund 90,741$ 100,306$ 94,444$ 128,154$ 28%5739 Tnsf From MCDC - 4B 24,796$ 30,000$ 30,000$ 34,805$ 16%

Sub-total 115,537$ 130,306$ 124,444$ 162,959$ 25%

TOTAL PROJECTED REVENUES 142,322$ 162,056$ 190,640$ 200,509$ 24%

TOTAL FUNDS AVAILABLE 209,816$ 234,137$ 262,722$ 306,961$ 22%

EXPENDITURES100 PERSONNEL SERVICES600-110 Salaries & Wages 68,550$ 71,210$ 70,997$ 82,742$ 16%600-113 Part Time Wages 4,200$ 8,653$ 7,392$ 8,653$ 0%600-141 SS/Medicare 5,530$ 6,110$ 5,943$ 6,330$ 4%600-142 Group Health & Life Insurance 10,468$ 11,556$ 9,804$ 10,630$ -8%600-143 Workers' Compensation 142$ 338$ 334$ 589$ 74%600-145 Unemployment Compensation -$ 608$ -$ 608$ 0%600-146 TMRS 7,041$ 8,274$ 7,346$ 8,901$ 8%

Sub-total 95,931$ 106,747$ 101,815$ 118,451$ 11%

200 CONTRACTUAL SERVICES600-225 Contract Labor -$ 500$ -$ 500$ 0%600-239 Professional Fees 40$ 500$ -$ 600$ 20%600-240 Janitorial Service 3,673$ 3,500$ 2,944$ 4,800$ 37%600-244 Inspection Services -$ 600$ 520$ 700$ 17%

Sub-total 3,713$ 5,100$ 3,464$ 6,600$ 29%

300 SUPPLIES600-318 Janitorial Supplies 411$ 300$ 624$ 750$ 150%600-342 Materials & Supplies 227$ 950$ 872$ 500$ -47%

Sub-total 637$ 1,250$ 1,496$ 1,250$ 0%

CLASSIFICATION

** PAGE 269 **

CITY OF MIDLOTHIAN 511 - SENIOR CITIZEN CENTERSPECIAL REVENUE FUNDS

ACTUAL 2005-2006

ADOPTED 2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc Over2006-2007CLASSIFICATION

600 CAPITAL OUTLAY600-632 Computer S/W & H/W 112$ 2,000$ 4,028$ 500$ -75%600-634 Equipment -$ 500$ -$ 500$ 0%

Sub-total 112$ 2,500$ 4,028$ 1,000$ -60%

700 OTHER OPERATING COSTS600-710 Vehicle Maintenance 2,780$ 5,000$ 261$ 5,000$ 0%600-711 Fuel 2,362$ 3,000$ 2,489$ 3,500$ 17%600-713 Equipment Maintenance 708$ 1,000$ 400$ 1,000$ 0%600-726 General Insurance 3,176$ 3,200$ 1,935$ 3,200$ 0%600-730 Miscellaneous 718$ 700$ 693$ 800$ 14%600-736 Postage 60$ 65$ 73$ 65$ 0%600-749 Telephone 2,022$ 2,100$ 2,169$ 2,300$ 10%600-751 Utilities - Electricity 18,665$ 18,000$ 16,427$ 20,000$ 11%600-752 Utilities - Gas 1,026$ 1,500$ 1,320$ 1,500$ 0%600-755 Facility Maintenance 2,416$ 2,500$ 924$ 2,500$ 0%600-765 Utilities - Water -$ 550$ -$ 600$ 9%600-768 Center Activities 1,186$ 2,000$ 1,009$ 2,000$ 0%600-770 Congregational Meals 2,221$ 9,200$ 3,442$ 5,500$ -40%600-773 Food Pantry Expense -$ -$ 6,628$ 6,000$ 0%

Sub-total 37,341$ 48,815$ 37,768$ 53,965$ 11%

800 TRANSFERS TO OTHER FUNDS600-856 Tnsf To Sr Citizens Op Acct -$ -$ 7,700$ -$ 0%

Sub-total -$ -$ 7,700$ -$ 0%

TOTAL EXPENDITURES 137,735$ 164,412$ 156,271$ 181,266$ 10%

Revenues Over (Under) Expenditures 4,588$ (2,357)$ 34,370$ 19,242$ -916%

RESERVED FUND BALANCE 29,095$ 29,095$ 29,095$ 48,095$ 0%UNRESERVED FUND BALANCE 42,986$ 40,630$ 77,357$ 77,599$ 84%

PERSONNEL 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008FULL TIME POSITIONSSenior Citizen's Director 1.0 1.0 1.0 1.0 1.0Senior Citizen's Coordinator 1.0 1.0 1.0 1.0 1.0Maintenance Worker (Part Time) 0.0 0.0 0.5 0.5 0.5FULL TIME EQUIVALENT'S 2.0 2.0 2.5 2.5 2.5

0% 0% 25% 0% 0%

VOLUNTEER POSITIONS 2003-2004 2004-2005 2005-2006 2006-2007 2007-20082.0 3.0 3.0 3.0 2.0

Food Pantry 16.0 22.0 22.0 22.0 22.0Meals on Wheels 5.0 29.0 29.0 29.0 29.0

1.0 1.0 1.0 1.0 1.0TOTAL VOLUNTEERS 24.0 55.0 55.0 55.0 54.0

0% 129% 0% 0% -2%PERCENT CHANGE

Janitorial

Dishwashers/Kitchen Helpers

PERCENT CHANGE

** PAGE 270 **

CITY OF MIDLOTHIAN 615 – CEDM (4A) SPECIAL REVENUE FUNDS

MISSION STATEMENT: The Mission of the Corporation for the Economic Development of Midlothian (CEDM) is to attract new business and industry; retain existing business and industry while encouraging expansion of operations; encourage development of new entrepreneurs and start-up companies; and encourage investment in the commercial core of Midlothian. Revenue is generated from ½ cent sales tax for the economic growth of Midlothian. WHAT WE ACCOMPLISHED IN FY 2006-2007:

Continued regional Broker/Site Selector relationships through the DFW and Team Texas Marketing Teams. o Participated in networking events sponsored by DFW Marketing Team at national trade shows o Updated DFW regional map to be used in trade show booth at national trade shows o Participate in networking events sponsored by Team Texas at national trade shows

Continued national Broker/Site Selector relationships through IAMC, ICSC, and CoreNet Memberships

Launched improved CEDM website. This website won IEDC Honorable Mention for Economic Development websites

Managed Investment Policy liquid assets "Sold" 10 acres of land in RailPort Developed and approved Office Development Incentive Policy Assisted in the acquisition of SWFA, Inc., a 10,000 sq. ft. tourism/retail project , by providing

monies for utilities Assisted in the acquisition of new retail at Midlothian Crossing Marketing

o Received national recognition twice from Expansion Solutions magazine with a one-page article and three-page article

o Conducted three direct mail outs to over 2,000 brokers in the DFW region o Ran a total of 21 ads (10 national and 11 regional)

Responded to significant increases in inquiries and prospects due to improved website (92 inquiries, 80 prospects, 18 prospect site visits)

Continued staff training through completion of college hours and continuing education training to maintain CEcD certification

WHAT WE PLAN TO ACCOMPLISH IN FY 2007-2008:

Continue regional Broker/Site selector relationships through the DFW and Team Texas Marketing Teams

Continue national Broker/Site selector relationships through IAMC and CoreNet Memberships

Continue the redesign of the CEDM website (Marketing, Information, Community Links) Continue management of Investment Policy liquid assets Stimulate office complex development Continue Destination Midlothian – Project Magnet Continue Mid-Way Regional Airport development with corporate hangars and private

investment Continue staff training

** PAGE 271 **

CITY OF MIDLOTHIAN 615 – CEDM (4A) SPECIAL REVENUE FUNDS

STRATEGIES TO ACCOMPLISH THESE GOALS:

Leverage Through Partnerships Use Local Developers & Realtors Ellis County Economic Development Partners DFW Developers & Brokers Regional, State & National Partnerships Promotional activities (national, regional and local coverage) Trade Show Marketing - reach the Real Estate Site Selectors and Industry Asset Managers

through Trade and Industry Shows Business Retention & Expansion - retain existing businesses and industry and encourage

expansion of their local operations through information and administrative assistance to the Midlothian Manufacturing Association

Administrative & Operation Activities Develop Operational Policy and Procedures Develop and use Internal Systems to assist in management of projects & contacts Manage and monitor the Enterprise Zone Retail & Commercial Development Develop marketing collaterals for commercial and retail development Market the Midlothian Conference Center and Mid-Way Regional Airport Attend retail shows, such as ICSC, with local Developers Staff & Board Development Marketing Specialist Development through various courses/conferences Executive Director development – receive Certified Economic Developer Certification and

Sales Tax training Board Member Development

WHAT WE PLAN TO ACCOMPLISH IN FUTURE YEARS:

Conduct activities to bolster the business climate throughout the city. Identify programs to coordinate public, private and academic resources to develop and

enhance development in the city. Identify the means to fully utilize the assets of the city to enhance economic development. Propose methods and expected costs of implementation of economic development through

the expansion and development of sound industrial/manufacturing and retail/commercial bases for the city.

PROSPECTS & INQUIRIES

0

20

40

60

80

100

120

140

02-03 03-04 04-05 05-06 06-07

FISCAL YEAR

NU

MB

ER

PROSPECTSINQUIRIES

** PAGE 272 **

CITY OF MIDLOTHIAN 615 - CORP FOR ECONOMIC DEVELOPMENT (4A)SPECIAL REVENUE FUNDS

ACTUAL 2005-2006

ADOPTED2006-2007

ACTUAL 2006-2007

ADOPTED2007-2008

% Inc Over06-07

BEGINNING CASH BALANCE 1,572,328$ 1,378,112$ 1,378,055$ 2,239,573$ 38%

REVENUES5100 TAXES

5132 Sales Tax 738,492$ 800,000$ 832,477$ 859,924$ 7%Subtotal 738,492$ 800,000$ 832,477$ 859,924$ 7%

5600 OTHER REVENUES5610 Interest 52,503$ 36,000$ 92,579$ 72,000$ 100%5620 Miscellaneous Revenue 3,621$ -$ -$ -$ 0%5629 Proceeds from Sale of Assets -$ -$ 400,000$ -$ 0%

Sub-total 56,124$ 36,000$ 492,579$ 72,000$ 100%

TOTAL PROJECTED REVENUES 794,616$ 836,000$ 1,325,056$ 931,924$ 11%


EXPENDITURES100 PERSONNEL SERVICES

600-110 Salaries & Wages 122,647$ 126,647$ 124,913$ 129,196$ 2%600-111 Performance Bonus 10,000$ 1,000$ -$ 2,000$ 100%600-113 Part Time Wages -$ 10,865$ 6,092$ 12,730$ 17%600-118 Car Allowance 4,800$ 4,800$ 6,300$ 7,800$ 63%600-141 SS/Medicare 10,049$ 10,963$ 9,614$ 11,607$ 6%600-142 Group Health & Life Insurance 15,331$ 16,571$ 15,113$ 15,393$ -7%600-143 Workers' Compensation 2$ 233$ 228$ 422$ 81%600-145 Unemployment Comp 80$ 608$ 61$ 608$ 0%600-146 TMRS 13,990$ 14,761$ 13,577$ 16,322$ 11%

Sub-total 176,899$ 186,447$ 175,898$ 196,077$ 5%

200 CONTRACTUAL SERVICES600-203 Lease - Citizens National Bank 7,200$ 7,200$ 7,200$ 7,200$ 0%600-225 Contract Labor 2,713$ 2,040$ 1,895$ 2,040$ 0%600-230 Equipment Rental 6,346$ 7,250$ 6,321$ 7,250$ 0%600-239 Professional Fees 5,052$ 50,000$ 8,832$ 50,000$ 0%600-259 Accounting/Auditing Fees 7,975$ 9,900$ 8,770$ 9,900$ 0%

Sub-total 29,286$ 76,390$ 33,017$ 76,390$ 0%

300 SUPPLIES600-342 Materials & Supplies 2,309$ 6,000$ 1,805$ 6,000$ 0%

Sub-total 2,309$ 6,000$ 1,805$ 6,000$ 0%

500 DEBT SERVICE & CAPITAL LEASES500-528 Debt Payment 623,085$ -$ -$ -$ 0%

Sub-total 623,085$ -$ -$ -$ 0%

600 CAPITAL OUTLAY600-632 Computer S/W & H/W 801$ 2,000$ 7,444$ 2,000$ 0%600-634 Equipment 9,312$ -$ -$ -$ 0%600-636 Office Furniture 1,890$ 1,000$ 775$ 2,000$ 100%

Sub-total 12,003$ 3,000$ 8,219$ 4,000$ 33%

CLASSIFICATION

** PAGE 273 **

CITY OF MIDLOTHIAN 615 - CORP FOR ECONOMIC DEVELOPMENT (4A)SPECIAL REVENUE FUNDS

ACTUAL 2005-2006

ADOPTED2006-2007

ACTUAL 2006-2007

ADOPTED2007-2008

% Inc Over06-07CLASSIFICATION

700 OTHER OPERATING COSTS600-713 Equipment Maintenance -$ 500$ 35$ 500$ 0%600-720 Dues & Subscriptions 8,958$ 15,650$ 8,702$ 15,650$ 0%600-722 Travel Expense 5,160$ 15,000$ 5,462$ 15,000$ 0%600-726 General Insurance 213$ 2,000$ 1,456$ 2,000$ 0%600-729 Conferences & Training 13,263$ 12,000$ 10,617$ 12,000$ 0%600-730 Miscellaneous 5,693$ 4,000$ 4,363$ 4,000$ 0%600-736 Postage 2,398$ 3,000$ 3,494$ 3,000$ 0%600-737 Printing 2,721$ 2,500$ 1,102$ 2,500$ 0%600-749 Telephone 7,689$ 8,000$ 7,330$ 8,000$ 0%600-767 Promotional Activity 43,837$ 60,000$ 50,893$ 60,000$ 0%600-787 Recruitment Expense 5,377$ 5,000$ 1,145$ 5,000$ 0%

Sub-total 95,308$ 127,650$ 94,599$ 127,650$ 0%

900 SPECIAL PROJECTS600-932 Incentives 50,000$ 885,000$ 150,000$ 635,000$ -28%600-942 Contingency -$ 50,000$ -$ 50,000$ 0%

Sub-total 50,000$ 935,000$ 150,000$ 685,000$ -27%

TOTAL EXPENDITURES 988,891$ 1,334,487$ 463,538 1,095,117$ -18%

Revenues Over (Under) Expenditures (194,273)$ (498,487)$ 861,518$ (163,193)$ -67%

ENDING CASH BALANCE 1,378,055$ 879,625$ 2,239,573$ 2,076,380$ 97%

03-04 04-05 05-06 06-07 07-081 1 1 1 11 1 1 1 10 0 0 0.5 0.52 2 2 2.5 2.5

0% 0% 0% 25% 0%

Office Clerk (Part Time)Full Time EquivalentsPercent Change

PERSONNELExecutive DirectorMarketing Specialist

** PAGE 274 **

CITY OF MIDLOTHIAN 625 – MID. COMMUNITY DEV. CORP. (4B) SPECIAL REVENUE FUNDS

WHAT WE DO: The Midlothian Community Development Corporation (MCDC - 4B) was established in 1999 and is funded by revenues derived from the voter-approved ½ cent local sales tax as authorized by Section 4B of the Development Corporation Act. This Act allows the MCDC to fund all permissible projects that enhance the economic development and quality of life in the community. Such funds can be used for parks, roads, auditoriums, learning centers, open space improvements, athletic and exhibition facilities and other related improvements and for maintenance and operation costs of publicly owned and operated projects. Membership consists of seven members serving two-year terms. These members are appointed by City Council. Five of the members shall be persons who are not employees, officers of the City or members of the City Council. PREVIOUS ACCOMPLISHMENTS:

Funded the construction of the Senior Citizen’s Center in FY 2001-2002 Funded the construction of the Conference Center in FY 2001-2002 Supported the operations and maintenance costs for the Senior Citizen’s Center and Conference

Center through partial funding Made the debt payments for these building projects annually Supported the funding of the debt payments for the 1999 Street Bond Program Supported the funding of economic development marketing promotions

WHAT WE ACCOMPLISHED FOR FY 2006-2007:

Continue to support maintenance and operational expenditures of the Senior Citizen’s and Conference Center for a total of $60,000

Continue to support debt payments for the 1999 Street Bond Program for $50,000 Continue to support debt payments for the Senior Citizen’s Center and the Conference Center

(#525, $376,956) Issued a grant to the Midlothian Downtown Association for $9,065 for historical sign

improvements; provided $7,900 in start-up funds to the Parks Department for the “Movies in the Park” program; provided $4,428 to the Midlothian Downtown Association for street cleaning; provided $5,223 to Boy Scout Pack 277 for start-up costs

SHORT TERM GOALS FOR FY 2007-2008 Increase the training and seminars of Board members for the multiple uses of 4B Sales Tax funds Continue to support maintenance and operational expenditures of the Senior Citizen’s Center

(#855, $34,805) Continue to support maintenance and operational expenditures of the Conference Center (#853,

$95,898) Continue to support debt payments for the Senior Citizen’s Center and Conference Center (#525,

$378,706) Continue to support debt payments for the 1999 Street Bond Program (#813, $50,000) Continue to provide grant opportunities projects that promote economic development and quality

of life in the community (#955, $375,000)

LONG TERM GOAL: Contribute to the City of Midlothian’s economic development and quality of life by providing

venues for the use by the citizens and visitors to the city

** PAGE 275 **

CITY OF MIDLOTHIAN

SPECIAL REVENUE FUND

ACTUAL2005-2006

ADOPTED2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% IncOver06-07

BEGINNING FUND BALANCE 833,332$ 1,087,464$ 1,087,649$ 1,447,431$ 20%

REVENUES5100 TAXES

5132 Sales Tax 738,492$ 800,000$ 832,477$ 925,000$ 16%Subtotal 738,492$ 800,000$ 832,477$ 925,000$ 16%

5600 OTHER REVENUES5610 Interest 46,440$ 40,000$ 62,808$ 55,000$ 38%

Sub-total 46,440$ 40,000$ 62,808$ 55,000$ 38%

TOTAL CURRENT REVENUES 784,932$ 840,000$ 895,285$ 980,000$ 17%


EXPENDITURES200 CONTRACTUAL SERVICES

600-234 Audit Fees 4,675$ 5,140$ 5,140$ 5,500$ 7%600-235 Legal -$ 5,000$ -$ 25,000$ 400%600-239 Professional Fees -$ -$ 10,894$ -$ 0%600-259 Accounting Fees 3,300$ 3,630$ 3,630$ 3,900$ 7%

Sub-total 7,975$ 13,770$ 19,664$ 34,400$ 150%

300 SUPPLIES600-342 Materials & Supplies 92$ 400$ 249$ 400$ 0%

Sub-total 92$ 400$ 249$ 400$ 0%

500 DEBT SERVICE & CAPITAL LEASES600-528 Debt Payment 374,706$ 376,956$ 376,956$ 378,706$ 0%

Sub-total 374,706$ 376,956$ 376,956$ 378,706$ 0%

700 OTHER OPERATING COSTS600-712 Agent Fees 398$ 400$ 398$ 400$ 0%600-716 Publications -$ 650$ 113$ 650$ 0%600-720 Dues & Subscriptions -$ 100$ -$ 100$ 0%600-726 General Insurance -$ 1,500$ -$ 1,500$ 0%600-727 Administrative Expense 1,645$ 1,500$ 817$ 1,500$ 0%

625 - MID. COMMUNITY DEV. CORP. (4B)

This fund was established in 1999 to account for Section 4B Economic Development Sales Tax monies which are used to promote community development activities.

CLASSIFICATION

** PAGE 276 **

CITY OF MIDLOTHIAN

SPECIAL REVENUE FUND

ACTUAL2005-2006

ADOPTED2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% IncOver06-07

625 - MID. COMMUNITY DEV. CORP. (4B)

This fund was established in 1999 to account for Section 4B Economic Development Sales Tax monies which are used to promote community development activities.

CLASSIFICATION600-729 Conferences & Training -$ 2,000$ 600$ 2,000$ 0%600-730 Miscellaneous -$ 2,000$ 88$ 2,000$ 0%600-736 Postage 3$ 100$ 3$ 100$ 0%

Sub-total 2,045$ 8,250$ 2,018$ 8,250$ 0%

800 TRANSFERS TO OTHER FUNDS600-813 To General Fund Debt Fund 50,000$ 50,000$ 50,000$ 50,000$ 0%600-853 To Conference Center 65,000$ 101,412$ 30,000$ 95,898$ -5%600-855 To Senior Citizens 24,796$ 30,000$ 30,000$ 34,805$ 16%

Sub-total 139,796$ 181,412$ 110,000$ 180,703$ 0%

900 SPECIAL PROJECTS600-942 Contingency -$ 9,212$ -$ 2,541$ -72%600-955 Special Projects 6,000$ 250,000$ 26,617$ 375,000$ 50%

Sub-total 6,000$ 259,212$ 26,617$ 377,541$ 46%


Revenues Over (Under) Expenditures 254,317$ -$ 359,782$ -$ 0%

402,250$ 402,250$ 402,250$ 402,250$ 0%

UNRESERVED FUND BALANCE 685,399$ 685,214$ 1,045,181$ 1,045,181$ 32%

RESERVED FUND BALANCE

** PAGE 277 **

CITY OF MIDLOTHIAN 627 - CONFERENCE CENTER SPECIAL REVENUE FUNDS

WHAT WE DO: The mission of the Midlothian Conference Center is to provide a public facility for local events, encourage future conventions and tourism, promote economic diversity and enhance the quality of life in the community. This complex attracts a wide variety of clientele and diverse populations, with convenient accessible facilities. The Conference Center fund includes funding for operations and maintenance of the facility that began operations in January 2003. Fund revenues are provided from rental/catering fees, hotel/motel funds for advertising, 4B Sales Tax funding and support from the General Fund. In December 2003, two full-time employees and a part-time employee were hired for the operations of the facility. In August 2006, a part-time events coordinator was added to assist with the increasing number of events being held. MAJOR GOALS:

Increase visitation to Midlothian by attracting visitors who contribute to the economic base Promote the area’s cultural, recreational, historical and educational attributes to a wide

audience Act as a catalyst to assist visitors and potential visitors to the area by offering comprehensive

visitor information and promotional services Provide superior civic, convention and exhibition facilities and services

WHAT WE ACCOMPLISHED FOR FY 2006-2007:

Hosted 337 events during the fiscal year Increased building revenues by 16% from FY 2005-2006 Re-striped parking lot; installed two lighted signs

WHAT WE PLAN TO ACCOMPLISHED FOR FY 2007-2008

Promote the facility through marketing and advertising Design, purchase and install signs for marketing of the Conference Center (#638,

$65,000) Purchase additional furniture and equipment for the Conference Center (#634, $10,000;

#636, $10,000) Increase the number and size of conventions, meetings, reunions and other events

increasing the economic impact to the local community Attract quality family-oriented educational and cultural exhibitions and entertainment

that generate additional revenues and new markets Develop additional revenue sources by packaging services, adding amenities and

attracting new markets Review rates and increase as supply and demand dictate Collect feedback with customer surveys reflecting level of satisfaction and identify areas

that need improvement Provide safety training and good maintenance skills to staff, to maintain a zero level of

accidents

** PAGE 278 **

CITY OF MIDLOTHIAN 627 - CONFERENCE CENTER SPECIAL REVENUE FUNDS

LONG TERM GOALS: To contribute to the City’s economy, the Midlothian Conference Center is concentrating its efforts to achieve the following long-term goals:

Achieve financial success whereby revenue consistently exceeds operating costs Maximize utilization of the facility and its revenue-generating capacity Maintain the facility’s condition and preserve its value as a City asset Develop the center as an integral part of convention activity within the state and locally

COST RECOVERY A long range goal is to have revenues from events cover actual operating expenditures. The Conference Center is beginning the sixth year of operation and the chart below shows the variance that exists between service revenue and expenditures. Fees only cover approximately 49% of expenditures, thus the need for supplemental funding from the General Government, Midlothian Community Development and Hotel/Motel funds for the remainder of expenditures (51%). It is anticipated that as knowledge of the Conference Center and its facilities spreads, rental revenues will increase and this percentage of dependence will decrease.

** PAGE 279 **

CITY OF MIDLOTHIAN 627 - CONFERENCE CENTERSPECIAL REVENUE FUNDS

PERFORMANCE ACTUAL ACTUAL ACTUAL ACTUAL ADOPTEDMEASURES 03-04 04-05 05-06 06-07 07-08Operational Revenues 85,259$ 78,733$ 110,417$ 160,314$ 175,750$ Transfers from other Agencies 99,241$ 195,624$ 194,532$ 193,962$ 357,408$ Less Expenditures 177,093$ 264,935$ 287,867$ 317,507$ 439,207$ Increase / (Decrease) of Fund Bala 7,407$ 9,422$ 17,082$ 36,769$ 93,951$ % of Expenditures to Operational Revenues 48% 30% 38% 50% 40%

EVENTS 03-04 04-05 05-06 06-07 07-08*DEMANDWeddings/ Receptions 32 27 37 30 31Training Sessions 75 55 54 102 106Reunions (Class or Family) 3 1 2 1 1Civic Organizations 21 17 47 82 85Exhibitions (Art, Quilt, Antiques) 1 2 7 6 6Conventions n/a n/a 1 n/a n/aBaby/Wedding Showers 11 17 5 8 8City Usage 30 45 46 25 26Midlothian ISD/Navarro Usage 14 18 22 19 20Trade Shows 6 3 4 3 3Business Meetings 15 32 88 31 32Miscellaneous Parties 25 26 31 30 31PRODUCTIVITYHours of Occupancy 1,975 1,634 1,931 1,874 1,949 EFFECTIVENESSRental /Catering Revenue 85,223$ 78,295$ 110,112$ 155,920$ 165,000$ Total Events Held 233 243 344 337 350* Estimated

STATISTICS

** PAGE 280 **


ACTUAL 2005-2006

ADOPTED 2006-2007

ACTUAL2006-2007

ADOPTED 2007-2008

% Inc Over 2006-2007


REVENUES5400 CHARGES FOR SERVICE

5413 Rental Fees 102,141$ 100,000$ 140,487$ 145,000$ 45%5421 Catering/Kitchen Usage Fees 7,971$ 10,000$ 15,433$ 20,000$ 100%5455 Return Checks -$ -$ (735)$ -$ 0%5464 Security/Police -$ -$ 4,185$ 10,000$ 100%

Sub-total 110,112$ 110,000$ 159,370$ 175,000$ 59%

5600 OTHER REVENUES5610 Interest 45$ 250$ 944$ 750$ 200%5620 Miscellaneous Revenue 260$ -$ -$ -$ 0%

Sub-total 305$ 250$ 944$ 750$ 200%

5700 TRANSFER FROM OTHER FUNDS5711 Tnsf from General Fund 120,712$ 164,334$ 158,543$ 251,510$ 53%5739 Tnsf from MCDC (4B) 65,000$ 101,412$ 30,000$ 95,898$ -5%5742 Tnsf Hotel/Motel 8,820$ 10,000$ 5,419$ 10,000$ 0%

Sub-total 194,532$ 275,746$ 193,962$ 357,408$ 30%

TOTAL PROJECTED REVENUES 304,948$ 385,996$ 354,276$ 533,158$ 38%


EXPENDITURES100 PERSONNEL SERVICES600-110 Salaries & Wages 80,058$ 72,007$ 71,776$ 74,978$ 4%600-113 Part Time Wages -$ 20,912$ 18,176$ 22,238$ 6%600-119 Overtime Pay 11,526$ 520$ 1,027$ 520$ 0%600-141 SS/Medicare 7,006$ 7,148$ 6,960$ 7,477$ 5%600-142 Group Health & Life Insurance 10,395$ 11,565$ 10,539$ 10,790$ -7%600-143 Workers' Compensation 725$ 3,728$ 3,772$ 2,249$ -40%600-145 Unemployment Compensation 1,742$ 1,080$ 173$ 1,080$ 0%600-146 TMRS 8,275$ 8,685$ 7,501$ 9,350$ 8%

Sub-total 119,726$ 125,645$ 119,924$ 128,682$ 2%

200 CONTRACTUAL SERVICES600-207 Contractual Landscaping 1,020$ 3,500$ 258$ 3,500$ 0%600-209 Police Security -$ -$ 3,944$ 12,000$ 100%600-210 Outside Services 1,071$ 300$ 1,021$ 5,300$ 1667%600-212 Bank Fees 138$ 300$ -$ 300$ 0%600-215 Contract Mowing 12,424$ 12,500$ 11,234$ 12,500$ 0%600-219 Internet Service -$ 300$ -$ 2,700$ 800%600-244 Inspection Services 1,390$ 2,000$ 1,799$ 2,000$ 0%

Sub-total 16,043$ 18,900$ 18,257$ 38,300$ 103%

CLASSIFICATION

** PAGE 281 **


ACTUAL 2005-2006

ADOPTED 2006-2007

ACTUAL2006-2007

ADOPTED 2007-2008

% Inc Over 2006-2007CLASSIFICATION

300 SUPPLIES600-335 Minor Tools 339$ 500$ 600$ 2,000$ 300%600-336 Uniforms & Clothing 437$ 500$ 557$ 600$ 20%600-342 Materials & Supplies 170$ 1,000$ 658$ 1,000$ 0%600-347 Janitorial Supplies 5,883$ 7,000$ 7,233$ 6,000$ -14%600-348 Office Supplies 492$ 500$ 797$ 1,500$ 200%

Sub-total 7,322$ 9,500$ 9,845$ 11,100$ 17%

600 CAPITAL OUTLAY600-632 Computer S/W & H/W 40$ 1,500$ 1,272$ 1,500$ 0%600-634 Equipment 452$ 10,000$ 5,691$ 10,000$ 0%600-636 Office Furniture 6,199$ 10,000$ -$ 10,000$ 0%600-638 Signs 2,500$ 65,000$ 21,515$ 65,000$ 0%

Sub-total 9,191$ 86,500$ 28,478$ 86,500$ 0%

700 OTHER OPERATING COSTS600-708 Advertising/Marketing 19,885$ 20,000$ 16,817$ 25,000$ 25%600-713 Equipment Maintenance 3,162$ 5,500$ 9,165$ 10,000$ 82%600-720 Dues & Subscriptions 165$ 600$ 350$ 600$ 0%600-721 Mileage Reimbursement 169$ 150$ 125$ 150$ 0%600-726 General Insurance 4,491$ 3,600$ 4,177$ 4,000$ 11%600-729 Conferences & Training 524$ 575$ 450$ 575$ 0%600-730 Miscellaneous 690$ 1,000$ 887$ 1,000$ 0%600-736 Postage 706$ 500$ 717$ 800$ 60%600-737 Printing 92$ -$ -$ -$ 0%600-749 Telephone 4,108$ 4,000$ 4,332$ 5,000$ 25%600-751 Utilities - Electric 66,145$ 50,000$ 62,026$ 65,000$ 30%600-752 Utilities - Gas -$ -$ -$ 5,000$ 100%600-755 Facility Maintenance 14,549$ 12,000$ 18,315$ 16,000$ 33%600-765 Utilities - Water -$ -$ -$ 10,000$ 100%600-774 Property Maintenance 14,707$ 15,000$ 16,943$ 20,000$ 33%600-784 Linen Service 6,191$ 5,000$ 6,697$ 6,500$ 30%

Sub-total 135,585$ 117,925$ 141,002$ 169,625$ 44%

900 SPECIAL PROJECTS600-942 Contingency -$ 9,294$ -$ 5,000$ -46%

-$ 9,294$ -$ 5,000$ -46%


Revenues Over (Under) Expenditures 17,081$ 18,231$ 36,769$ 93,952$ 415%

ENDING FUND BALANCE 28,616$ 51,427$ 65,385$ 159,337$ 237%

03-04 04-05 05-06 06-07 07-081 1 1 1 11 1 1 1 10 0 0 0.5 0.5

0.5 0.5 0.5 0.5 0.52.5 2.5 2.5 3 30% 0% 0% 20% 0%

Events CoordinatorPart-Time Maintenance WorkerFull Time EquivalentsPercent Change

PERSONNELConference Center AdministratorMaintenance / Event Manager

** PAGE 282 **

CITY OF MIDLOTHIAN NON-APPROPRIATED FUNDSSPECIAL REVENUE FUNDS

ACTUAL2005-2006

ADOPTED2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc Over 06-07

3,008,090$ 4,256,790$ 4,246,790$ 4,639,359$ 9%

1,690,946$ 666,500$ 928,287$ 667,000$ 0%375$ 22,500$ 22,900$ -$ -100%

184,777$ 116,465$ 220,024$ 123,050$ 6%25,000$ 15,000$ 15,000$ 175,000$ 1067%

1,901,098$ 820,465$ 1,186,210$ 965,050$ 18%

1,901,098$ 820,465$ 1,186,210$ 965,050$ 18%

4,909,188$ 5,077,255$ 5,433,000$ 5,604,409$ 10%

-$ 5,000$ 2,605$ -$ -100%13,906$ 10,000$ 35,425$ -$ 0%12,084$ 83,500$ 7,107$ 83,000$ -1%

636,348$ 753,060$ 748,479$ 718,413$ -5%60$ 1,500$ 25$ 11,623$ 675%

662,398$ 853,060$ 793,641$ 813,036$ -5%

662,398$ 853,060$ 793,641$ 813,036$ -5%

4,246,791$ 4,224,195$ 4,639,359$ 4,791,373$ 13%

TOTAL EXPENDITURES

ENDING FUND BALANCE


800 TRANSFER TO OTHER FUNDS900 SPECIAL PROJECTS

Sub-total

200 CONTRACTUAL SERVICES600 CAPITAL OUTLAY700 OTHER OPERATING COST

TOTAL REVENUES

TOTAL FUNDS AVAILABLE

This summary is a reflection of Non-Appropriated Special Revenues that are not required to be approved by City Council for specific uses. These funds include Capital Recovery Fees, Equipment Replacement, Police Seizure, Police Academy, Restoration and Hotel Motel funds.

CLASSIFICATION

5700 TRANSFERS FROM OTHER FUNDS

Beginning Fund Balance

5100 TAXES5300 INTERGOVERNMENTAL5600 OTHER REVENUES

Sub-total

** PAGE 283 **

CITY OF MIDLOTHIAN 235 - IMPACT FEESSPECIAL REVENUE FUNDS

ACTUAL2005-2006

ADOPTED2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc Over 06-07

Beginning Fund Balance 2,715,765$ 3,913,088$ 3,913,088$ 4,275,644$ 9%

5100 TAXES5190 Water Impact Fees 360,490$ 300,000$ 157,922$ 200,000$ -33%5191 Wastewater Impact Fees 987,861$ 300,000$ 599,228$ 400,000$ 33%5192 Roadway Impact Fees Area 1 135,565$ 10,000$ 15,134$ 10,000$ 0%5193 Roadway Impact Fees Area 2 30,642$ 10,000$ 30,138$ 10,000$ 0%5194 Roadway Impact Fees Area 3 68,197$ 10,000$ 39,088$ 10,000$ 0%5195 Roadway Impact Fees Area 4 14,848$ 10,000$ 14,037$ 10,000$ 0%5196 Roadway Impact Fees Area 5 -$ -$ -$ 0%5197 Roadway Impact Fees Area 6 76,205$ 10,000$ 59,826$ 10,000$ 0%

1,673,808$ 650,000$ 915,373$ 650,000$ 0%


Sub-total 151,043$ 100,000$ 200,747$ 100,000$ 0%

TOTAL REVENUES 1,824,851$ 750,000$ 1,116,120$ 750,000$ 0%


600 CAPITAL OUTLAY600-659 Engineering/Management -$ -$ 30,504$ -$ 0%

Sub-total -$ -$ 30,504$ -$ -$

800 TRANSFER TO OTHER FUNDS600-828 to Utility Debt Svc 627,528$ 723,060$ 723,060$ 708,413$ -2%

Sub-total 627,528$ 723,060$ 723,060$ 708,413$ -2%

TOTAL EXPENDITURES 627,528$ 723,060$ 753,564$ 708,413$ -2%


City Council authorized the collection of Capital Recovery Fees in March, 1999. However, collections did not start until July 2000. This fund was established to accumulate resources for capital projects in the General & Utility Service Funds.

CLASSIFICATION


** PAGE 284 **

CITY OF MIDLOTHIAN 404 - EQUIPMENT REPLACEMENT FUNDSPECIAL REVENUE FUNDS

ACTUAL2005-2006

ADOPTED2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc Over06-07

191,945$ 227,164$ 227,164$ 253,836$ 12%


Sub-total 10,219$ 7,500$ 11,672$ 12,000$ 60%

5700 TRANSFER FROM OTHER FUNDS5711 from General Fund -$ -$ -$ 160,000$ 0%5712 from Utility Fund 25,000$ 15,000$ 15,000$ 15,000$ 0%5715 from Capital Projects -$ -$ -$ -$ 0%

Sub-total 25,000$ 15,000$ 15,000$ 175,000$ 1067%

TOTAL REVENUES 35,219$ 22,500$ 26,672$ 187,000$ 731%


TOTAL EXPENDITURES -$ -$ -$ -$ 0%


ACTUAL2005-2006

ACTUAL2006-2007

ADOPTED*2007-2008

TOTAL2007-2008

173,130$ 8,895$ 169,146$ 351,171$ 53,179$ 17,732$ 17,809$ 88,721$

855$ 44$ 45$ 945$ 227,164$ 26,672$ 187,000$ 440,836$ Balance of Projects/Interest

Balance Brought Forward by Dept. for Savings & InterestFire DepartmentUtility AdministrationPublic Works

CLASSIFICATION


BEGINNING FUND BALANCE

FY 2005-2006: Previous savings for an ambulance & Suburban were applied towards savings for a Pumper Truck scheduled for purchase in 2009-2010. The ambulance & Suburban were purchased via a tax note. A payment of $25,000 was made towards the Aerial Mapping Project.FY 2006-2007: Due to budget constraints, no savings occurred for fire equipment (Pumper Truck scheduled for replacement in 2009-2010). However, $15,000 savings was made for the Utility Fund Aerial Mapping project.FY 2007-2008: $160,000 savings budgeted for fire equipment (Pumper Truck scheduled for replacement in 2009-2010) and $15,000 savings budgeted for the Utility Fund Aerial Mapping project.

* Adopted 2007-2008 amount includes actual budgeted amount plus projected interest earned.

** PAGE 285 **

CITY OF MIDLOTHIAN

ACTUAL 2005-2006

ADOPTED 2006-2007

ACTUAL2006-2007

ADOPTED 2007-2008

% Inc Over 06-07

BEGINNING FUND BALANCE 1,387$ 5,407$ 5,407$ 2,213$ -59%

5600 OTHER REVENUES5610 Interest -$ 15$ 17$ -$ -100%5620 Miscellaneous 5,400$ -$ 90$ 0%5625 Auction 8,728$ 2,000$ -$ 6,000$ 200%5660 Seizures/Forfeitures 3,798$ 3,500$ 1,925$ 2,000$ -43%

Sub-total 17,926$ 5,515$ 2,032$ 8,000$ 45%

TOTAL REVENUE 17,926$ 5,515$ 2,032$ 8,000$ 45%

TOTAL FUNDS AVAILABLE 19,313$ 10,922$ 7,439$ 10,213$ -6%

200 CONTRACTUAL SERVICES600-248 Defendant Seizure Refund -$ -$ 305$ -$ 0%

Sub-total -$ -$ 305$ -$ 0%

600 CAPITAL OUTLAY600-634 Equipment 13,906$ 10,000$ 4,921$ -$ -100%

13,906$ 10,000$ 4,921$ -$ -100%

900 SPECIAL PROJECTS600-955 Special Projects -$ -$ -$ 10,213$ 0%

Sub-total -$ -$ -$ 10,213$ 2%


ENDING FUND BALANCE 5,407$ 922$ 2,213$ 0$ -100%

SPECIAL REVENUE FUNDS425 - POLICE SEIZURE FUND

CLASSIFICATION

This fund was established to account for funds accumulated through police seizures. Assets of this fund are restricted by state law to be spent on non budget items to improve the Police Department.


** PAGE 286 **

CITY OF MIDLOTHIAN

ACTUAL 2005-2006

ADOPTED 2006-2007

ACTUAL 2006-2007

ADOPTED 2007-2008

% Inc Over 06-07

BEGINNING FUND BALANCE -$ 10,287$ 287$ 458$ -96%

5300 INTERGOVERNMENTAL5375 Police Training/ Member -$ 20,000$ 11,950$ -$ -100%5376 Police Training/Non- Member 375$ 2,500$ 10,950$ -$ -100%

Sub-total 375$ 22,500$ 22,900$ -$ -100%

5600 OTHER REVENUES5610 Interest 214$ 250$ 21$ -$ -100%5620 Miscellaneous -$ -$ -$ -$ 0%

Sub-total 214$ 250$ 21$ -$ -100%

TOTAL REVENUE 589$ 22,750$ 22,921$ -$ -100%

TOTAL FUNDS AVAILABLE 589$ 33,037$ 23,208$ 458$ -99%

200 CONTRACTUAL SERVICES600-228 Instructor's Fees -$ 5,000$ 2,300$ -$ -100%

Sub-total -$ 5,000$ 2,300$ -$ -100%

700 OTHER OPERATING COST600-729 Conferences & Training -$ -$ 450$ -$ 0%600-769 Instructors Travel Expenses 302$ 500$ -$ -$ -100%

Sub-total 302$ 500$ 450$ -$ -100%

800 TRANSFER TO OTHER FUNDS600-811 to General Fund -$ 20,000$ 20,000$ -$ -100%

Sub-total -$ 20,000$ 20,000$ -$ -100%

TOTAL EXPENDITURES 302$ 25,500$ 22,750$ -$ -100%

ENDING FUND BALANCE 287$ 7,537$ 458$ 458$ -94%

426 - POLICE ACADEMY FUNDSPECIAL REVENUE FUNDS

CLASSIFICATION

This fund was established to account for funds accumulated for the Police Academy and related expenditures.


** PAGE 287 **

CITY OF MIDLOTHIAN

ACTUAL 2005-2006

ADOPTED 2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc Over 06-07


5600 OTHER REVENUES5610 Interest 201$ 100$ 72$ 50$ -50%5671 Bricks Firehouse 150$ 25$ -$ -$ -100%5672 Park Prints 225$ 25$ -$ -$ -100%5673 Fire Hall Preservation 73$ 25$ -$ -$ -100%5675 Project Revenue 113$ 25$ 38$ -$ -100%

Sub-total 762$ 200$ 110$ 50$ -75%

TOTAL FUNDS AVAILABLE 1,787$ 1,927$ 1,837$ 1,862$ -3%

900 SPECIAL PROJECTS600-922 Downtown Restoration 60$ 1,500$ 25$ 1,500$ 0%

Sub-total 60$ 1,500$ 25$ 1,500$ 0%

TOTAL EXPENDITURES 60$ 1,500$ 25$ 1,500$ 0%

ENDING FUND BALANCE 1,727$ 427$ 1,812$ 362$ -15%

This fund was established to account for monies collected from the sale of engraved memorial bricks which are placed in the Heritage Park.

505 - RESTORATION FUNDSPECIAL REVENUE FUNDS

CLASSIFICATION


** PAGE 288 **

CITY OF MIDLOTHIAN 605 - HOTEL MOTEL FUNDSPECIAL REVENUE FUNDS

ACTUAL 2005-2006

ADOPTED 2006-2007

ACTUAL2006-2007

ADOPTED2007-2008

% Inc Over 06-07


REVENUES:5100 TAXES5146 Hotel Motel Tax 17,138$ 16,500$ 12,914$ 17,000$ 3%

Sub-total 17,138$ 16,500$ 12,914$ 17,000$ 3%


Sub-total 4,613$ 3,000$ 5,532$ 3,000$ 0%

TOTAL REVENUES 21,751$ 19,500$ 18,446$ 20,000$ 3%


EXPENDITURES700 OTHER OPERATING COSTS600-766 Special Event Promotion 11,782$ 15,000$ 6,657$ 15,000$ 0%600-767 Promotional Activity -$ 68,000$ -$ 68,000$ 0%

Sub-total 11,782$ 83,000$ 6,657$ 83,000$ 0%

800 TRANSFERS TO OTHER FUNDS600-853 To Conference Center Fund 8,820$ 10,000$ 5,419$ 10,000$ 0%

Sub-total 8,820$ 10,000$ 5,419$ 10,000$ 0%




This fund was established to account for Hotel/Motel Tax revenues and expenditures. These funds have been traditionally accumulated to fund historical restoration and preservation projects which enhance tourism.

CLASSIFICATION

** PAGE 289 **

CAPITAL PROJECTS

Texas Turnaround—U.S. Hwy. 67

9th Street Gateway Sign

Mt. Zion Road/Sudith Lane Capital Improvement

** PAGE 290 **

CITY OF MIDLOTHIAN CAPITAL PROJECTS

CAPITAL IMPROVEMENTS Capital improvements consist of primarily two types: routine capital outlay expenditures included in departmental operating budgets and capital improvements funded from capital project funds with the issuance of debt such as buildings and street/drainage improvements. Budgets for capital project funds are project based and are not included in the City’s budget appropriations. Equipment replacement, drainage and capital recovery funds are the only capital project funds that may have recurring revenues and would be included in the budget appropriations (Funds 235, 404). Unless otherwise stated, all capital project funds are “project based” and not fiscal year based as projects normally extend beyond fiscal years. Therefore, any remaining project funds remaining on September 30, 2007 will be re-appropriated into the appropriate project for the FY 2007-2008. CAPITAL OUTLAY IN OPERATING BUDGETS Capital outlay expenditures included in the departmental operating budgets provide for the replacement of existing assets or upgrading of existing assets (e.g., replacement of police cars, machinery or other equipment). Capital expenditures less than $5,000 are determined by department directors. Expenditures greater than $5,000 are for replacement or upgrading of existing assets as identified in the Strategic Plan for replacement or purchase (e.g., replacement of police cars, machinery or other equipment). Since a very small percentage of fleet or equipment is replaced annually, maintenance costs for the departments are not reduced because of the age and operating condition of the department’s remaining fleet/equipment. Capital expenditures associated with new personnel are reflected within the department budget (such as office furniture, equipment and vehicles). Tables reflecting approved capital expenditures for this year are found at the end of the General Fund and Utility Fund sections of this budget.

CAPITAL PROJECT FUNDS Capital Project Funds are typically funded by proceeds from bond issues, interest income, developer contributions and capital recovery fees (impact fees). Upon completion of the project(s) for which the bond proceeds were issued, the corresponding capital project is then closed. Any excess funds remaining in the capital project budget are then transferred to the debt service fund for the retirement of debt issued to fund the project or, with City Council approval, applied to additional like capital projects. A list of projects that are currently funded and underway is presented later in this section. Payments for debt issued from capital projects are identified within the Debt Service Funds section. Debt issued for street projects or facilities is paid through the ad valorem tax rate and other applicable resources. Capital improvements identified as water and wastewater improvements are part of the Enterprise Funds. These debt payments are shown as expenditures within the Utility Services Fund and paid with user charges. Beginning in 1997, a capital improvement program was initiated to identify equipment and capital projects needed for the City. This program has evolved into a strategic plan that identifies personnel, equipment and capital projects for the next five years and long range for ten years. Revisions to this strategic plan as a working document were adopted by the City Council on April 24, 2007.

** PAGE 291 **

CITY OF MIDLOTHIAN CAPITAL PROJECTS

CAPITAL PROJECTS COMPLETED Great strides have been taken over the last ten years to plan and follow through with proposed capital projects. Following the projects in process are projects originally identified through the capital improvement plan/strategic plan that have been completed. FUTURE CAPITAL PROJECTS The Capital Improvements Program (CIP) is a financial management and planning tool for the City of Midlothian and does not commit to any project or the funding thereof. The intent of the program is to identify specific capital improvements needed during the subsequent years as well as provide a process for budgeting and implementation of these capital needs. Even though the goals and objectives tend to change from year to year and unforeseen circumstances will arise in the community that may affect the plan, the Capital Improvement Program continues to provide a valuable baseline for projecting which capital improvements will be completed and when. The Capital Improvements Program is created from a combination of discussion and planning sessions with the department directors; citizen requests for services; input from city-appointed advisory boards; and goals identified by the city council. As a result, department directors prepare and submit CIP requests to the City Manager for review and subsequent document preparation by the directors of finance and development services.

****

** PAGE 292 **

CITY OF MIDLOTHIAN GENERAL FUNDEQUIPMENT REPLACEMENT

ACTUAL

DEPT EQUIPMENT YEAR2007-08

YEAR2008-09

YEAR2009-10

YEAR2010-11

YEAR2011-12

S Svcs Bldg Renovation & Furniture 85,000$ -$ -$ -$ -$ S Svcs Computer Software/ Hardware 144,850$ 70,000$ 26,000$ 50,000$ 50,000$ S Svcs Comprehensive Telephone System -$ -$ 80,000$ -$ -$

S SVCS Subtotal 229,850$ 70,000$ 106,000$ 50,000$ 50,000$ Finance Inventory Software System -$ 5,000$ -$ -$ -$

FINANCE Subtotal -$ 5,000$ -$ -$ -$ Fire E3 - Class A Pumper (Svgs) 80,000$ 135,000$ 150,000$ -$ -$ Fire Radios & Equipment 25,900$ 30,000$ 30,000$ 30,000$ 30,000$ Fire Outdoor Warning Sirens 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ Fire S3 - Crew Cab PU (Svgs) -$ 40,000$ -$ -$ -$ Fire C1 - Suburban 4X4 (Svgs) 25,000$ 25,000$ -$ -$ -$ Fire B3 - New Brush Truck 20,000$ 45,000$ 20,000$ -$ -$ Fire M2 -Type I Ambulance (Svgs) 35,000$ 50,000$ 55,000$ -$ -$ Fire C2 - Suburban 4X4 (Svgs) -$ -$ 25,000$ 30,000$ -$ Fire T1 - Aerial Fire Truck (New) -$ 970,000$ -$ -$ -$ Fire M1 -Type I Ambulance (Svgs) -$ -$ -$ 70,000$ 75,000$ Fire B1 - New Brush Truck (Svgs) -$ -$ 20,000$ 30,000$ 30,000$ Fire R1 - Rescue Truck (Svgs) -$ -$ 80,000$ 100,000$ 90,000$ Fire E2 - Class A Pumper (Svgs) -$ -$ -$ 120,000$ 155,000$

FIRE Subtotal 200,900$ 1,310,000$ 395,000$ 395,000$ 395,000$ Bldg Insp 2002 Pick up Truck- Replacement -$ -$ -$ -$ -$ Bldg Insp 2002 Pick up Truck- Replacement -$ 25,000$ -$ -$ -$ Bldg Insp 2002 Pick up Truck- Replacement -$ -$ 25,000$ -$ -$ Bldg Insp New Pick up Truck -$ -$ 25,000$ -$ -$

BLDG INSP Subtotal -$ 25,000$ 50,000$ -$ -$ Engineering 1997 Ford Pickup (9115) Now 04 SUV (8509) $ - $ - $ - $ 30,000 $ - Engineering 1998 Ford F150 1/2T Truck (5909) -$ $ 25,000 $ - $ - $ - Engineering 2004 Ford F150 Truck (1265) -$ -$ -$ 28,000$ -$

ENGINEER Subtotal -$ 25,000$ -$ 58,000$ -$ Engineering Railport Pavement Rehabilitation 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ Engineering Resurfacing / Rehabilitation 200,000$ 200,000$ 400,000$ 400,000$ 400,000$

ENGINEER Subtotal 250,000$ 250,000$ 450,000$ 450,000$ 450,000$ Planning GIS Expanded Service 15,000$ 15,000$ -$ -$ -$ Planning "I Communities" Website (NCTCOG) 4,800$ -$ -$ -$ -$ Planning Buzzsaw and Building Inpsection Software 77,400$ -$ -$ -$ -$ Planning Xerox 3030 Copier -$ 20,000$ -$ -$ -$ Planning 1/2 Ton Ext. CabTruck /Trans. Planner -$ -$ -$ 26,000$ -$ Planning 2001 Plotter (Replacement) -$ -$ -$ -$ 9,500$

PLANNING Subtotal 97,200$ 35,000$ -$ 26,000$ 9,500$

PER ADOPTED STRATEGIC PLAN

** PAGE 293 **


ACTUAL


YEAR2008-09

YEAR2009-10

YEAR2010-11

YEAR2011-12


Police Communications Console -$ -$ 106,000$ 106,000$ -$ Police Computer Servers -$ -$ 17,500$ -$ -$ Police Computer Servers -$ -$ -$ -$ 18,000$ Police Crime Scene Van -$ -$ -$ -$ 15,000$ Police Eventide -$ 15,000$ -$ -$ -$ Police Hand Held Radar Units 5,400$ 6,000$ 6,000$ 5,400$ -$ Police Hand-Held Portable Radios -$ 10,000$ 10,000$ -$ -$ Police Mobile Digital Systems 40,000$ -$ -$ -$ -$ Police Mobile Radios -$ 3,200$ 3,200$ -$ -$ Police Radio Repeater Receiver -$ 5,000$ 5,000$ 5,000$ -$ Police RIMS Software Upgrade -$ -$ -$ 27,000$ 12,500$ Police Software Equipment -$ -$ -$ -$ 13,000$ Police Vehicles (New) 39,981$ -$ 31,350$ 62,700$ 31,350$ Police Vehicles (Replacement) 72,374$ 94,050$ 94,050$ 94,050$ 94,050$ Police Weapons -$ -$ -$ 12,000$ -$

POLICE Subtotal 157,755$ 133,250$ 273,100$ 312,150$ 183,900$ Public Works 1988 Wacom WP-643 Repeater/Base Station -$ 10,000$ -$ -$ -$ Public Works 1997 Chevy 3500 HD Dump Truck 86,000$ 30,000$ 30,000$ -$ -$ Public Works 2001 Ford F250 Ext Cab Truck -$ 24,000$ -$ -$ -$ Public Works 2003 Ford F250 Ext Cab Truck -$ -$ -$ 30,000$ -$ Public Works 2003 Ford F350 1 TON Truck -$ -$ 35,000$ -$ -$ Public Works 2003 Ford F350 Utility / Sign Truck -$ -$ 25,000$ 25,000$ 25,000$ Public Works Street Zipper 100,000$ -$ -$ -$ -$ P WORKS Subtotal 186,000$ 64,000$ 90,000$ 55,000$ 25,000$

A Ctrl 1/2 Ton Cab and Chassis -$ -$ 38,000$ -$ A CTRL Subtotal -$ -$ 38,000$ -$ -$

Comm Svcs Code Enforcement Vehicle -$ -$ 30,000$ COMM SVCS Subtotal -$ -$ -$ 30,000$ -$

Parks AR-5 100" Mower (New) 40,000$ Parks AR-5 100" Mower (Replacement) -$ 40,000$ Parks Chemical Sprayer (Replacement) 6,000$ Parks Exmark 52" Mower (Replacement) 7,500$ Parks Exmark 52" Mower (Replacement) 8,500$ Parks Exmark 72" Mower 8,500$ 8,500$ Parks Exmark 72" MowerParks Exmark Mower 8,500$ 8,500$ Parks Ford F150 Ext Cab Truck -$ -$ -$ -$ 30,000$ Parks Ford F250 Crew Cab Truck -$ 30,000$ Parks Ford F250 Ext Cab Truck -$ 28,000$ Parks Ford F250 Ext Cab Truck 28,000$ Parks Hawkins Spring Playground Covers (New) 27,000$ Parks HR 5111 134" Mower (New) 75,000$ Parks Thatch-Master (Replacement) 10,000$

PARKS Subtotal 45,500$ 38,500$ 81,500$ 160,000$ 38,500$

** PAGE 294 **


ACTUAL


YEAR2008-09

YEAR2009-10

YEAR2010-11

YEAR2011-12


S Park Exmark 72" Mower -$ 15,000$ -$ -$ -$ S Park Kawasaki Mule -$ -$ -$ -$ 8,000$ S Park Exmark 52" Mower -$ 7,500$ -$ -$ -$ S Park Exmark 72" Mower -$ -$ -$ -$ 15,000$ S Park 2003 John Deere Bunker Rake -$ -$ 11,000$ -$ -$ S Park AR-5 100" Mower (Replacement/Upgrade) -$ -$ 40,000$ -$ -$

S PARK Subtotal -$ 22,500$ 51,000$ -$ 23,000$

Lease PurchasesS Svcs Copiers 63,925$ 60,086$ 63,091$ 66,245$ 69,557$ S Svcs Computers & Servers 72,955$ 68,359$ 71,777$ 75,366$ 79,135$ Police 3 Police Vehicles 23,058$ -$ -$ -$ -$

LEASES Subtotal 159,938$ 128,446$ 134,868$ 141,611$ 148,692$ Total CEP Requested 1,327,143$ 2,106,696$ 1,669,468$ 1,677,761$ 1,323,592$ M.I.S.D REVENUES -$ -$ -$ -$ -$ Capital Funding 1,327,143$ 725,696$ 754,724$ 784,913$ 816,309$

Expenditures over Funding -$ (1,381,000)$ (914,744)$ (892,849)$ (507,283)$

Capital Equipment Requests:The Equipment Replacement Schedule is part of a multi-year Strategic Plan. Each year, as part of the budget process, the Equipment Replacement Schedule is reviewed and revised and becomes the foundation upon which the upcoming fiscal year's capital purchases are based.

GENERAL FUND CAPITAL vs FUNDING

$-

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

07-08 08-09 09-10 10-11 11-12

YEARS

DO

LLA

RS

Projects Funding

** PAGE 295 **

CITY OF MIDLOTHIAN UTILITY FUNDEQUIPMENT REPLACEMENT

DEPT EQUIPMENT ADOPTED

2007-08 YEAR2008-09

YEAR2009-10

YEAR2010-11

YEAR2011-12

Water Ops Ford F150 $ 20,000 $ - $ - $ - $ - Water Ops Ford F250 $ - $ 20,000 $ - $ - $ - Water Ops Dump Truck (Heavy Duty) $ - $ 30,000 $ 30,000 $ 30,000 $ - Water Ops Tandem Axle Trailer $ - $ - $ 20,000 $ - $ - Water Ops Chevy 1/2 Ton Pickup $ - $ - $ - $ 20,000 $ - Water Ops Ford F150 $ - $ - $ - $ - $ 30,000

Sub-total of Water Operations 20,000$ 50,000$ 50,000$ 50,000$ 30,000$ WW Ops Ford 1 Ton Utility Truck $ - $ 50,000 -$ $ - $ - WW Ops Chevy 3/4 Ton Pickup $ - $ - $ 35,000 -$ $ -

Sub-total of Waste Water Operations -$ 50,000$ 35,000$ -$ -$ WTP Ford 1 Ton Truck -$ $ 40,000 $ - $ - $ - WTP Ford 1/2 Ton Supercab $ - $ 30,000 $ - $ - $ - WTP John Deere 755 $ - $ - 10,000$ $ - $ - WTP Exmark Mower $ - $ - $ - $ 7,000 $ - WTP Ford New Holland Tractor $ - $ - $ - $ 25,000 $ - WTP Trailer (Dump) $ - $ - $ - $ - $ 8,000

Sub-total of Water Trt Plant -$ 70,000$ 10,000$ 32,000$ 8,000$ METER Ford F150 Pickup Truck $ - $ - $ - $ - 20,000$

Sub-total of Meter Dept -$ -$ -$ -$ 20,000$

Other "Constant" Cost: Other "Constant" Cost:SUPSERV Aerial Map (205-638-860) 15,000$ 20,000$ -$ -$ -$ WTR Ops Misc Equipment 10,550$ 10,000$ 10,000$ 10,000$ 10,000$ WTR Ops Distribution System 250,000$ 217,500$ 217,500$ 297,500$ 297,500$

WWTR Ops Collection Lines 250,000$ 105,000$ 105,000$ 200,000$ 200,000$ WWTR Ops Manhole Rehabilitation (savings) 45,000$ 45,000$ 45,000$ 45,000$ 45,000$ WWTR Ops Sewer Equipment 10,550$ 10,000$ 10,000$ 10,000$ 10,000$

WTP Software/ Computer Hardware 10,000$ 7,000$ 7,000$ 7,000$ 7,000$ WTP Misc Equipment 11,310$ 7,500$ 7,500$ 7,500$ 7,500$

METERS Meters for New Customers* 40,950$ -$ -$ -$ -$ METERS Commercial Water Meters* 15,000$ -$ -$ -$ -$

OTHER "CONSTANT" COST 658,360$ 422,000$ 402,000$ 577,000$ 577,000$

Lease Purchases633-525 Vacuum Cleaning Truck 34,000$ 34,000$ 34,000$ -$ -$

Sub-total Lease Purchase 34,000$ 34,000$ 34,000$ -$ -$

EXPENDITURES vs FUNDINGCEP GRAND TOTALS 712,360$ 626,000$ 531,000$ 659,000$ 635,000$

METER REVENUE 39,375$ 40,950$ 42,588$ 44,292$ 46,063$ CAPITAL FUNDING REVENUE 672,985$ 699,904$ 727,901$ 757,017$ 787,297$

(OVER) / UNDER BUDGET -$ 114,854$ 239,489$ 142,309$ 198,360$

* Expenditures for Residential and Commercial Meters is offset by revenue from new customers.

** PAGE 296 **

CITY OF MIDLOTHIAN

FUND #116PROJECT# LOCATION: DESCRIPTION: FUNDING

SOURCESESTIMATED

COSTEXPENDED AMOUNT

BALANCE

65 N. 8th Street & Construct 2 lanes & bridge from 2004 & 2005 6,838,748$ 6,652,553$ 186,195$ Streetscaping Ave F to US Hwy 67 General Obligation Bonds

(including streetscaping)

Annual DESCRIPTION FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12Budget Personnel 3,000$ 3,000$ 3,000$ 3,000$ 3,000$ Impact Maintenance Costs 4,291$ 4,291$ 4,291$ 4,291$ 4,291$

Utilities 9,048$ 9,372$ 9,756$ 10,140$ 10,524$ Total 16,339$ 16,663$ 17,047$ 17,431$ 17,815$

66 Traffic Signals Install traffic signals at bridge 2003 & 2004 303,101$ 7,415$ 295,686$ (67 Bridge @ N. 9th St.) intersections to assist traffic flow General Obligation Bonds

Annual DESCRIPTION FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12Budget The Traffic Signals will be property of TxDOT and under their complete maintenance responsibilityImpact Maintenance Costs n/a n/a n/a n/a n/a

Utilities n/a n/a n/a n/a n/aTotal n/a n/a n/a n/a n/a

71 Texas Turnaround Construct turnarounds under 2004 & 2006 830,497$ 830,828$ (331)$ Highways 287 & 67 Hwy 67 @ Hwy 287 General Obligation Bonds

TxDOT fundsAnnual DESCRIPTION FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12Budget This intersection is the property of TxDOT and under their complete maintenance responsibilityImpact Maintenance Costs n/a n/a n/a n/a n/a


72 Highway 67 Frontage Construct access roads & 2003 & 2005 2,020,676$ 525,559$ 1,495,117$ Rd / Bridge bridge along Hwy 67 between General Obligation Bonds

Overlook & 9th Street TxDOT Funds

Annual DESCRIPTION FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12Budget These frontage roads will be the property of TxDOT and under their complete maintenance responsibilityImpact Maintenance Costs n/a n/a n/a n/a n/a


80 Fire Station #3 Construct new fire station 2006 1,511,852$ 534,566$ 977,286$ Tower Rd & FM 663 General Obligation Bonds

To include apparatus

Annual DESCRIPTION FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12Budget Personnel 225,974$ 719,149$ 967,209$ 1,138,015$ 1,431,130$ Impact Maintenance Costs n/a 25,000$ 26,100$ 27,255$ 28,468$

Utilities n/a 4,920$ 5,637$ 5,637$ 5,637$ Total 225,974$ 749,069$ 998,946$ 1,170,907$ 1,465,235$

Completion Date: Winter 2007

Completion Date: 2010

Completion Date: Winter 2008

STREET & FIRECAPITAL PROJECTS FUND

Completion Date: May 2007

Completion Date: Spring 2008

Status: Project to be Let April 2008 (Design - 90% Complete)

Status: Architecture Design & Specifications November 2007

Status: 100% Construction Complete

Status: Pending Project #072 Construction

Status: 95% Construction Complete

** PAGE 297 **

CITY OF MIDLOTHIAN

FUND #118PROJECT# LOCATION DESCRIPTION FUNDING

SOURCESESTIMATED

COSTEXPENDED AMOUNT

BALANCE

101 Police & Courts 2006 $ 3,900,000 $ 3,660,596 239,404$ Building (Service Rd & Certificate of U.S.Hwy 67) Obligation Bonds

Annual DESCRIPTION FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12Budget Personnel- PT Janitor 11,050$ 11,271$ 11,496$ 11,726$ 11,961$ Impact Maintenance Costs 6,500$ 6,500$ 6,500$ 6,500$ 6,500$

Utilities 61,000$ 61,000$ 61,000$ 61,000$ 61,000$ Total 78,550$ 78,771$ 78,996$ 79,226$ 79,461$

FUND #120PROJECT# LOCATION DESCRIPTION FUNDING

SOURCESESTIMATED

COSTEXPENDED AMOUNT

BALANCE

113 Mt. Zion Rd 2007 $ 1,805,375 $ 247,742 1,557,633$ General Obligation Bonds

Annual DESCRIPTION FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12Budget Personnel n/a n/a n/a 1,000$ 1,000$ Impact Maintenance Costs n/a n/a n/a 1,000$ 1,000$

Utilities n/a n/a n/a $ - $ -

Total -$ -$ -$ 2,000$ 2,000$

114 US 287 Connection 2010 & 2011 1,029,897$ -$ 1,029,897$ General Obligation Bonds

Annual DESCRIPTION FY 2010-11 FY 2011-12 FY 2012-13 FY 2014-15 FY 2015-16Budget Personnel n/a n/a 1,000$ 1,000$ 1,000$ Impact Maintenance Costs n/a n/a 1,000$ 1,000$ 1,000$

Utilities n/a n/a n/a n/a n/aTotal -$ -$ 2,000$ 2,000$ 2,000$

115 FM 1387 2008 555,500$ -$ 555,500$ General Obligation Bonds


Utilities n/a n/a n/a n/a n/aTotal -$ -$ 2,000$ 2,000$ 2,000$

116 Mockingbird Lane 2008 & 2009 2,640,847$ -$ 2,640,847$ General Obligation Bonds



Total -$ -$ -$ 2,000$ 2,000$

Purchase and renovate vacated First Baptist Church Building for Police & Courts Building

Status: Construction 100% Complete Completion Date: Spring 2007

Mt Zion Rd (Widen from Mid Pkwy to Creekbend) 2 Lanes

FM 1387 (Realign @ Walnut Grove) Joint Proj W/ TxDOT & MISD

Mockingbird Ln (Widen from Onward to Walnut Grove)

Status: Construction In Progress

Status: New Project

Status: New Project

Status: New Project

US 287 Connection (New Rd - New 287 to Existing 287) 2 Lanes

STREETS, PARKS, FIRE & POLICECAPITAL PROJECTS FUND

Completion Date: Summer 2008

Completion Date: To Be Determined



** PAGE 298 **

CITY OF MIDLOTHIAN STREETS, PARKS, FIRE & POLICECAPITAL PROJECTS FUND

PROJECT# LOCATION DESCRIPTION FUNDING SOURCES

ESTIMATED COST

EXPENDED AMOUNT

BALANCE

117 Walter Stephenson 2008, 2011 & 2012 2,514,193$ -$ 2,514,193$ General Obligation Bonds

TxDOT Funds



Total -$ -$ -$ 2,000$ 2,000$

118 Mt. Zion Railroad Mt Zion RR Crossing 2009 245,531$ -$ 245,531$ Crossing (Rehab at Tracks) (Rehab Tracks) General Obligation Bonds

Annual DESCRIPTION FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14Budget Personnel n/a n/a 500$ 1,000$ 1,000$ Impact Maintenance Costs n/a n/a 500$ 1,000$ 1,000$

Utilities n/a n/a -$ $ - $ -

Total -$ -$ 1,000$ 2,000$ 2,000$

119 Sudith Lane Sudith (Widen Mt Zion to 2007 2,077,537$ 202,087$ 1,875,450$ Sunbeam) 2 Lanes General Obligation Bonds


Utilities n/a n/a $ - $ - $ -

Total -$ -$ 2,000$ 2,000$ 2,000$

120 Walnut Grove Rd 2008 - 2011 4,606,120$ -$ 4,606,120$ General Obligation Bonds

Annual DESCRIPTION FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13Budget Personnel n/a n/a n/a n/a 1,000$ Impact Maintenance Costs n/a n/a n/a n/a 1,000$

Utilities n/a n/a n/a n/a $ -

Total -$ -$ -$ -$ 2,000$

121 Walter Stephenson Park 2007 111,100$ 838$ 110,262$ General Obligation Bonds

122 Community Park 2007 - 2010 10,480,900$ 18,567$ 10,462,333$ Multiple Use General Obligation Bonds

123 Park Land Acquisition 2008 - 2012 1,717,000$ -$ 1,717,000$ & Improvements General Obligation Bonds

Walter Stephenson (Widen from Hwy 287 Loop to 5th St) 2 Lanes


Completion Date: Spring 2008

Status: Engineering / Design

Status: New Project

Status: Construction 5% Complete

Status: New Project

Status: New Project

Status: New Project

125+-acres, 1.5 Mile Trails, Picnic Pavilion, Splash Park, Playgrounds, Football-Soccer-Baseball Fields, Basketball-Tennis Courts

Walnut Grove Rd (Hwy 287 to FM 1387) 2 Lns + Intersection

Picnic Shelter, Playground & Parking Lot


Annual Budget Impact See below for total impact to Annual Operating Budgets, as Parks Department will be responsible for these projects.



Status: Construction 2007 Completion Date: Spring 2008

Purchase 75 acres for future neighborhood parks (5-7 sites)

See below for total impact to Annual Operating Budgets, as Parks Department will be responsible for these projects.Annual Budget Impact



** PAGE 299 **

CITY OF MIDLOTHIAN STREETS, PARKS, FIRE & POLICECAPITAL PROJECTS FUND

PROJECT# LOCATION DESCRIPTION FUNDING SOURCES

ESTIMATED COST

EXPENDED AMOUNT

BALANCE

124 Trail System City-Wide Recreational Trail 2007 - 2011 555,500$ 762$ 554,738$ City Wide Recreation Trail General Obligation Bonds

125 Mt. Peak Community Park 2007 & 2008 555,500$ 38,168$ 517,332$ General Obligation

Bonds

129 Existing Parks 2007-2012 505,000$ 19,570$ 485,430$ Improvements General Obligation

Bonds

PARKS DESCRIPTION FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12Annual Personnel 40,387$ 142,984$ 185,529$ 235,153$ 287,039$ Budget Capital 45,500$ 38,500$ 81,500$ 160,000$ 38,500$ Impact Other Operating Costs 1,500$ 36,700$ 76,700$ 226,400$ 251,400$

Total 87,387$ 218,184$ 343,729$ 621,553$ 576,939$

126 Fire Station # 1 2007 1,690,000$ 60,444$ 1,629,556$ Renovation General Obligation Bonds

Annual DESCRIPTION FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11Budget PersonnelImpact Maintenance Costs

UtilitiesTotal -$ -$ -$ -$ -$

07-08 08-09 09-10 10-11+Streets 3,534,300$ 1,875,450$ 3,441,878$ 8,150,210$ Parks 627,594$ -$ -$ 13,219,501$ Facilities 2,846,246$ -$ -$ -$ Utilities 327,140$ -$ -$ -$ TOTAL 7,335,280$ 1,875,450$ 3,441,878$ 21,369,711$

CAPITAL PROJECTS TO BE COMPLETED


Status: New Project Completion Date: To Be Determined

Status: New Project Completion Date: To Be Determined

Status: Design (Winter 2006), Bid (2007) Completion Date: Spring 2008

Playground Facility, Picnic Pavilion, Softball-Soccer-Fields, Basketball Court, Landscaping & Shade Trees


Improvements to existing parks

During renovation, Fire Station #1 will remain open and operational; therefore, Fire Station #1 will remain part of the Operational Budget and no additional fiscal impact will be incurred.


Renovation & Expansion Of Fire Station #1 (N. 8th St.)

Status: Architecture Under Revision Completion Date: To Be Determined

CAPITAL PROJECTS TO BE COMPLETED

$-

$5,000,000

$10,000,000

$15,000,000

07-08 08-09 09-10 10-XX

YEARS

DO

LLA

RS

Streets Parks Facilities Utilities

** PAGE 300 **

CITY OF MIDLOTHIAN

FUND #226PROJECT# LOCATION: DESCRIPTION: FUNDING

SOURCESESTIMATED

COSTEXPENDED AMOUNT

BALANCE

44 Mockingbird Ln Construct 2 MG Water Tower 2002 & 2004 $ 3,378,646 $ 3,237,987 140,659$ Water Tower off of Mockingbird Lane W/S Revenue Bonds


Utilities 2,160$ 2,160$ 2,160$ 2,203$ 2,247$ Total 4,160$ 4,160$ 4,210$ 4,303$ 4,297$

87 Pebble Creek Eliminate Pebble Creek Lift 2004 201,514$ 44,342$ 157,172$ Gravity Sewer Main Station W/S Revenue Bonds


Utilities 2,160$ 2,160$ 2,160$ 2,203$ 2,247$ Total 4,160$ 4,160$ 4,210$ 4,303$ 4,297$

88 Highway 287 Upsize existing sewer line from 2004 478,030$ 448,721$ 29,309$ Interceptor US 287 to East Lift Station W/S Revenue Bonds(Sanitary Sewer Main)


Utilities 2,160$ 2,160$ 2,160$ 2,203$ 2,247$ Total 4,160$ 4,160$ 4,210$ 4,303$ 4,297$

Completion Date: August 2007

Status: Complete / Operational

Status: Construction Completed

Status: Design Complete / Pending Future Development

UTILITY PROJECTSCAPITAL PROJECTS FUND

Completion Date: Pending Security Camera Install


** PAGE 301 **

CITY OF MIDLOTHIAN GENERAL PROJECTSCAPITAL PROJECTS FUND

Cost

1996 General Obligation 1,000,000$ 30 14th Street July 2002 2,260,888$ 1999 General Obligation 3,660,000$ 31-33 N to S Midlothian Pkwy September 2004 11,429,272$ 2000 General Obligation 6,095,000$ 45 George Hopper December 2001 2,760,937$ 2001 General Obligation 7,000,000$ 50 Walter Stephenson Rd July 2000 303,903$

Interest, Impact Fees & 1,131,455$ 61 US 287 Bypass (City Contribution) July 2006 1,000,000$ Outside Participation 92 Walnut Grove Rd June 2006 455,205$

95 Mockingbird/Walnut Grove Rd August 2006 676,250$ 18,886,455$ 18,886,455$

2001 Certificate of Obligation 233,239$ 28 US 287 Widening October 2002 320,000$ Midlothian Development 1,150,000$ 34 Henderson St May 2002 1,059,226$ Authority 59 Henderson St/Briggs Survey April 2003 4,013$

1,383,239$ 1,383,239$

2003 General Obligation 1,510,500$ 19 Walnut Grove & Plainview Rd November 2004 297,467$ 2004 General Obligation 871,660$ 67 Baltic & St James July 2004 90,200$ 2005 General Obligation 789,259$ 68 N 14th St July 2006 1,287,996$

Interest, Other Bond 683,115$ 69 Mt Zion Rd September 2005 118,668$ Monies & Outside 70 N Midlothian Pkwy September 2004 402,053$ Participation 73 Fire Station #2 July 2006 1,568,150$

93 Midlothian Meadows Phase V September 2005 90,000$ 3,854,534$ 3,854,534$

2005 General Obligation 4,750,000$ 82 Navarro Community College January 2006 4,750,000$ 4,750,000$ 4,750,000$

Following is a list of capital projects originally proposed through the Capital Improvement Program and Strategic Plan that have been completedover the last ten years.

TOTAL FUNDING TOTAL PROJECTS COST

TOTAL FUNDING

FUND 115GENERAL CAPITAL PROJECTS

CompletionProject#

COMPLETED CAPITAL PROJECTS

TOTAL PROJECTS COST

TOTAL PROJECTS COSTTOTAL FUNDING

Date


Funding

FUNDING SOURCE

Location

PROJECT

Year Type

** PAGE 302 **

CITY OF MIDLOTHIAN UTILITY PROJECTS COMPLETEDCAPITAL PROJECTS FUND

Cost

1999 General Obligation Bonds 2,125,000$ 29 12" Water Line on US 287 January 2004 601,581$ 2000 General Obligation Bonds 193,050$ 35 Padera Lake Sewer System January 2004 1,839,943$ 2001 General Obligation Bonds 575,000$ 46 12" Water Line on 14th St April 2001 296,029$

Interest Earnings, Developer, 759,746$ 47 12" Water Line on Mt Zion Rd June 2000 323,587$ Midlothian Development 49 S Midlothian Pkwy Water Line January 2004 196,931$ Authority 58 Central Midlothian Pkwy Water Line January 2004 394,725$

3,652,796$ 3,652,796$

2001 Water Works Revenue Bonds 4,737,502$ 4 FM 663 Corridor Sewer Upgrade March 2003 1,254,379$ 5 FM 1387 Corridor Sewer Upgrade December 2002 1,070,657$ 7 FM 663 Sewer Rehabilitation/Relocate July 2002 299,681$

11 Wastewater Study I&I October 2001 59,500$ 36 East Lift Station & Force Main August 2002 1,674,879$ 52 FM 663 Lift Stations September 2003 378,406$

4,737,502$ 4,737,502$

Midlothian Development 1,058,737$ 9 Sludge Handling Improvement January 2002 295,206$ Authority & Grand Prairie Treatment May 2002 779,350$ Interest Earnings 15,819$ 10 Wastewater Treatment Plant

Expansion1,074,556$ 1,074,556$

4B - Midlothian Community 131,399$ 27 Midlothian Pkwy (Morris Rd) Lift November 2002 175,186$ Development Corporation Station July 2004 854,103$ Sewer Impact Fees 43,992$ 54 N Midlothian Pkwy Water Line September 2005 74,952$ Water Impact Fees 500,000$ 81 Water/Sewer Extension to WalnutUtility Bond Interest 275,734$ GroveProject Savings 153,116$

1,104,241$ 1,104,241$

Midlothian DevelopmentAuthority 4,314,987$ 51

TRA Mt Creek RegionalWastewater Plant September 2006 4,314,987$

4,314,987$ 4,314,987$

Cost

2002 Water Works & Sewer Revenue Bond 37 WTP Pumps & Joe Pool Raw Pump Station October 2003 $ 675,513 2003 Certificate of Obligation 48 Southeast Lift Station June 2006 $ 7,813,635 2003 Water Works & Sewer Revenue Bond 56 Northridge Sewer Rehabilitation Phase I February 2004 $ 98,385 2004 Water Works & Sewer Revenue Bond 64 Utility Extensions - South Inteceptor Sewer Line October 2004 $ 545,280

Sewer Impact Fees 74 Southeast Water Loop June 2006 $ 1,171,692 77 Walnut Grove & Mockingbird September 2005 $ 344,053 78 Utility Extensions - Midway Airport September 2005 $ 468,846 83 WTP SCADA System September 2005 $ 424,100 84 Water Tower #1 (FM 663) Rehabilitation June 2006 $ 422,186 85 14th Street Sewer Main June 2006 $ 217,814 86 Northridge Sewer Rehabilitation Phases II & III September 2006 $ 842,082 98 20" Water Line Mockingbird Ln & Walnut Grove Rd June 2006 $ 359,978

111 N 8th St Utility Construction November 2006 $ 295,073 13,383,564$ 13,383,564$

FUND 225UTILITY PROJECTS

CompletionProject#

FUNDING SOURCE

Location

PROJECT

YearDate


Funding

COMPLETED CAPITAL PROJECTSFollowing is a list of capital projects originally proposed through the Capital Improvement Program and Strategic Plan that have been completed over the last ten years.


TOTAL FUNDING

Type

TOTAL PROJECTS COST



FUND 226UTILITY PROJECTS

FUNDING SOURCE PROJECT


Location CompletionDate

Year Type Funding Project#

** PAGE 303 **

CITY OF MIDLOTHIAN DRAINAGE PROJECTSCAPITAL PROJECTS FUND

Cost

Project Savings, Developer 90,000$ 14 Walter Stephenson Drainage September 2006 161,248$ Participation 161,248$ 93 Midlothian Meadows Phase V September 2005 90,000$ Industrial Building Permits, (Engineering/Right-of-Way) General Fund

251,248$ 251,248$

Project#

FUNDING SOURCE

Location


Funding

PROJECT

YearDate

COMPLETED CAPITAL PROJECTSFollowing is a list of capital projects originally proposed through the Capital Improvement Program and Strategic Plan that have been completed over the last ten years.

Type

FUND 240DRAINAGE PROJECTS

Completion

** PAGE 304 **

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** PAGE 310 **

CITY OF MIDLOTHIAN FINANCIAL POLICIES

I. OPERATING BUDGETS

A. At the end of each fiscal year, undesignated fund balances or reserves in the General Fund operating fund shall be at least twenty-five percent (25%) of fund operating expenditures (excluding non-recurring expenditures), or ninety (90) days of total fund operating expenditures for the same fiscal year.

B. The Proprietary Fund (Water / Sewer Fund) shall maintain at least sixty (60) days of working

capital. C. Annual estimates of revenue in both the General Fund and Proprietary Fund shall be based on

historical trends and a reasonable expectation of growth. A conservative approach shall be observed in estimating revenues, so that revenue estimates will not be overstated.

D. The adoption of a balanced budget, where current resources (current revenues plus

undesignated fund balances) shall be required. Current resources will equal or exceed current expenditures for each individual fund.

E. The City should endeavor to maintain a diversified and stable revenue base in order to

prevent overall revenue shortfalls as a result of periodic fluctuations in any one-revenue source.

F. The City shall use non-recurring resources and fund balances to fund non-recurring

expenditures. Recurring revenues only shall be used to fund recurring expenditures. G. User charges and rates shall be established at a level related to the cost of providing the

services. These charges and rates shall be reviewed annually in order to determine the appropriate level of funding anticipated to support the various related activities.

H. Rates and fees for water and sewer enterprise activities shall be maintained at levels sufficient

to ensure that annual revenues will be available to pay all direct and indirect costs of the enterprise activities, including costs of operation, capital improvements, maintenance, and principal and interest requirements on outstanding debt, and interest and sinking fund and reserve fund requirements.

I. Provision shall be made in the annual operating budgets and in the appropriation ordinance

for a contingency appropriation to be used in the case of unforeseen items of expenditures. Appropriations for a contingency shall not be more than seven (7) percent of operating fund expenditures. Expenditures from this appropriation shall be made only in case of established emergencies as authorized by the City Council.

J. The City Council shall not appropriate funds for any new programs or projects without a

complete evaluation of current and future cost. K. City services shall be reviewed annually in order to identify appropriate budget funding

necessary for the City to perform in a professional and business-like manner. L. Annual fixed-dollar budgets are adopted for all funds except capital project and trust funds

for the period beginning October 1 and ending September 30 of the following year.

** PAGE 311 **


M. All budget appropriations (except for capital projects funds) lapse at fiscal year-end (September 30). Any encumbered appropriations shall be re-appropriated by the City Manager in the ensuing fiscal year. Such re-appropriations shall be subsequently reported to the City Council.

N. The budget shall be maintained at the legal level of control, which are the departments within

the individual fund. Expenditures may not exceed the legal level of control at the department level within an individual fund. The City Manager is authorized to transfer appropriations within a department in an individual fund in accordance with these policy guidelines.

O. Transfers of available appropriations of expenditures between funds or departments shall be

approved by the City Council. The City Council shall also approve any budget modifications (s) resulting in a net increase in appropriations or any use of contingency funds.

P. Budgets of the Utility Services Fund (Water and Sewer) shall be self-supporting, i.e., current

revenues will equal or exceed current expenditures (excluding depreciation).

II. CAPITAL IMPROVEMENTS

A. The City will develop and maintain a comprehensive five-year plan for capital improvements. This plan shall be presented to and reviewed by a Citizens Action Committee annually. Capital improvements for planning purposes shall be considered as all land, land improvements, building projects, infrastructure (i.e., streets, water and wastewater improvements) and equipment exceeding $5,000 in cost.

B. The City Council shall adopt an annual capital budget based on the five-year Capital

Improvement Plan. This capital budget shall identify the sources of funding for each capital project authorized for the ensuing fiscal year.

C. The City’s Capital Improvement Program shall be coordinated with the operating budgets.

Operating costs associated with each capital improvement project will be identified in the capital budget and included in the appropriate operating budget if the project is authorized.

D. For capital budgeting purposes, capital improvement projects for facilities (fire stations,

community centers, aquatic centers, etc.) will not only include cost of acquisition or construction of the facility, but shall also include the annual operating costs of staffing, equipping, operating and insuring the facility.

III. DEBT MANAGEMENT

A. Long-term debt shall not be incurred to finance current operations. Long-term debt shall be

defined as debt requiring more than five years to retire. Short-term or interim debt shall be defined as debt requiring five years or less to retire, and may be used to fund purchases of machinery, equipment and vehicles.

B. When any debt is issued to finance capital improvements, the City shall retire the debt within

a period not to exceed the expected useful life of the projects or improvements being financed.

** PAGE 312 **


IV. FINANCIAL REPORTING

A. An annual independent financial audit shall be performed by a properly licensed independent public accounting firm, and results of this audit will be presented to the City Council.

B. Every five years, the City will issue requests for proposal to choose an auditor for a period

not to exceed five years. C. Timely interim financial reports will be produced for department managers for internal

purposes. Financial statements shall be prepared and submitted to the City Council on at least a quarterly basis.

V. PURCHASING

A. The Director of Finance shall be responsible for maintaining written purchasing procedures.

These administrative procedures must be approved by the City Manager. B. Lease purchase agreements shall only be used to finance capital items with a purchase price

exceeding $25,000 and a useful life of at least three years. C. City purchases, less than $25,000, should be made from Midlothian businesses, provided the

materials and / or services are available, and competitively priced. If the cost differential is within 3% from outside vendors, preference may be given to local businesses.

D. The City will enter into inter-local agreements, when advantageous to the City, with entities

such as the State of Texas General Service Commission, Houston Galveston Area Council of Governments, Ellis County, Tarrant County, and Cities of DeSoto, Duncanville, Lancaster and Cedar Hill.

VI. CASH AND INVESTMENTS

A. The City will enter into a depository agreement with one or more banks for a specified period

of time and specified fees for banking services. The term of each depository agreement shall not exceed three years unless otherwise approved by the City Council.

B. The City’s first and foremost investment objective shall be safety of principal. To meet this

objective, the city will seek to obtain a competitive, or market rate-of-return on investments, consistent with the City’s investment policy.

VII. GENERAL POLICIES

A. The City will evaluate privatization of services which will either maintain or improve the

existing quality of services, while at the same time minimizing the cost of the service to the public. An example of service to evaluate for privatization is solid waste collection.

B. The city will cautiously evaluate the granting of tax exemptions and/or abatements, which

shift tax burdens, and may also eventually raise the overall tax rate.

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** PAGE 324 **

CITY OF MIDLOTHIAN PERSONNEL

SUMMARY OF AUTHORIZED FULL-TIME EQUIVALENT POSITIONS Personnel staffing levels for the City are presented in full-time equivalent (FTE) positions. For example, a position staffed for 40 hours per week for 52 weeks equals one full-time equivalent position. For firefighter/EMT positions, a FTE works 2,912 hours per year or an average of 56 hours per week. A FTE position of .50 means that the position is funded for 1,040 hours per year (2080 x .5) or less. The total full-time equivalent positions for the City in FY 2007-2008 is 164.5 FTE positions and represents a net increase of eleven and one-half (11.5) FTE positions or a 7.5% increase over FY 2006-2007. The General Fund, with one hundred twenty seven (127) FTE positions, reflects an increase of ten and one-half (10.5) FTE’s from FY 2006-2007. The increase is due to the funding of six (6) firefighter positions, three (3) police officer positions, two (2) part-time seasonal Parks maintenance workers, and one-half (0.5) administrative assistant position for Animal Control/Community Services. The Utility Fund has 29.5 positions or a net increase of one (1) FTE, due to the funding of a new Water Treatment Plant operator. The six firefighter positions are funded to staff Fire Station #3 which is scheduled to be operational in December 2008. The staffing of these six firefighter positions will be phased-in during FY 2007-2008 with three of the positions scheduled to be recruited in January 2008 and the remaining three scheduled for recruitment in July 2008. This phased-in approach is in accord with the city’s fiscally conservative philosophy while ensuring ample time for the new personnel to be hired and fully trained so that Fire Station #3 is fully staffed upon opening. During the budget process for FY 2007-2008, several positions were reclassified as follows:

Part time administrative clerk reclassified to full-time administrative assistant (Animal Control/Community Services)

IT Technician reclassified to IT Manager (Administration) Accounts Receivable Technician reclassified to Accounts Receivable/Investment

Technician (Finance) Building Inspector reclassified to Senior Building Inspector (Building Inspection) Reclassify UMWI to UMWII (Water Operations/Wastewater Operations)

The total number of positions for FY 2007-2008 increased by 7.5% from the previous FY, while the population of Midlothian increased by 6%. Between FY 2003-2004 and FY 2007-2008, the ratio of citizens to full-time employees increased by 2.36 citizens per full-time employee. During this time, the City’s population increased by 3,375 (28%), but staffing only increased 32.5 employees (25%). The accompanying charts illustrate the number of employees per Fund/Department, the ratio of FTEs per population and position classification structures in the City’s three (3) pay plans.

** PAGE 325 **


FUND/ DEPARTMENT 2002-2003 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008GENERALAdministration 4.5 4.5 4.5 4.5 5 5Human Resources 0.5 1 1 2 3 3Finance 6 6 6 6 7 7Fire 18 21 27 31 31 37Building Inspections 4 4 4 4 4 4Engineering 0 0 0 5 5 5Planning 4.5 4.5 5 5 5 5Police 30 31 32 32 34 37Public Works 10 11.5 11.5 10 10 10Animal Control 1 1.5 1.5 1.5 1.5 1.5Community Services 1 1 1 1 1 1.5Parks 6.5 5.5 5 5.5 6.5 7.5Sports Park 1 1 1 1 1 1Court 2 2 2 2.5 2.5 2.5Total General Fund 89.0 94.5 101.5 111.0 116.5 127.0% Change 5% 6% 7% 9% 5% 9%

UTILITY SERVICESAdministration 8 8 7 2 0 0Water / Wastewater Ops 9.5 9.5 9 8 10 10Water Treatment Plant 8.5 8.5 11.5 11.5 12.5 13.5Waste Water Treat.Plant 5 5 0 0 0 0Utility Billing 0 0 0 2 3 3Meter 2.5 2.5 2.5 3 3 3Total Utility Services Fund 33.5 34.5 30 26.5 28.5 29.5% Change 8% 3% -13% -12% 8% 4%

CORPORATION FOR ECONOMIC DEVELOPMENTAdministration 2 2 2 2 2.5 2.5Total Corp Eco.Dev. 2 2 2 2 2.5 2.5% Change 0% 0% 0% 25% 0%

SENIOR CITIZEN'S CENTERAdministration 1 1 2 2 2.5 2.5Total Senior Citizen's Center 1 1 2 2 2.5 2.5% Change 0% 100% 0% 25% 0%

CONFERENCE CENTERAdministration 0 0 0 2.5 3 3Total Conference Center 0 0 0 2.5 3 3% Change 0% 0% 100% 20% 0%

GRAND TOTAL CITY EMPLOYEES 125.5 132.0 135.5 144.0 153.0 164.5

** PAGE 326 **


2002-2003 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008GENERAL FUND 89.0 94.5 101.5 111.0 116.5 127.0UTILITY SERVICES FUND 33.5 34.5 30.0 26.5 28.5 29.5CORP FOR ECONOMIC DEV. 2.0 2.0 2.0 2.0 2.5 2.5SENIOR CITIZEN'S CENTER 1.0 1.0 2.0 2.0 2.5 2.5CONFERENCE CENTER 0.0 0.0 0.0 2.5 3.0 3.0GRAND TOTAL EMPLOYEES 125.5 132.0 135.5 144.0 153.0 164.5

Population of Midlothian* 10,650 12,125 12,600 13,300 14,400 15,500 Citizens per Full Time Employee Ratio 84.86 91.86 92.99 92.36 94.12 94.22

*Population as of September 30th each fiscal year. For FY 2007-2008, it is estimated that on September 30, 2008, the population will be 15,500.

POPULATION vs. EMPLOYEES

0

5,000

10,000

15,000

20,000

03-04 04-05 05-06 06-07 07-08

Years

Population

0.00

50.00

100.00

150.00

200.00FTE'Ss

Population Employees

PERSONNEL BY FUND

0.025.050.075.0

100.0125.0150.0

03-04 04-05 05-06 06-07 07-08

FTE'

s

GF UF 4A Senior Ctr. Conf.Ctr

** PAGE 327 **


Job Dept Grade Job ID #Position

#Fire DepartmentFirefighter 15 31 10 01Fire Lieutenant 15 32 11 01Fire Captain 15 33 12 01Fire Deputy Chief 15 34 13 01Police DepartmentEmergency Communications Operator 19 30 10 01Police Officer 19 31 11 01Police Sergeant 19 32 12 01Police Captain 19 33 13 01Emergency Communications & Records Manager 19 33 14 01

TOTAL POSITIONS

Grade Position Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 830 $30,160 $31,668 $33,251 $34,914 $36,660 $38,493 $40,417 $42,438 Annual

$2,513 $2,639 $2,771 $2,909 $3,055 $3,208 $3,368 $3,537 Monthly$14.50 $15.23 $15.99 $16.79 $17.62 $18.51 $19.43 $20.40 Hourly

31 $37,960 $39,858 $41,851 $44,731 $46,967 $50,103 $52,609 $55,239 Annual$3,163 $3,322 $3,488 $3,728 $3,914 $4,175 $4,384 $4,603 Monthly$18.25 $19.16 $20.12 $21.51 $22.58 $24.09 $25.29 $26.56 Hourly

32 $46,036 $48,338 $50,755 $53,292 $55,957 $58,755 $61,693 Annual$3,836 $4,028 $4,230 $4,441 $4,663 $4,896 $5,141 Monthly$22.13 $23.24 $24.40 $25.62 $26.90 $28.25 $29.66 Hourly

33 $55,830 $58,622 $61,553 $64,630 $67,862 $71,255 Annual$4,653 $4,885 $5,129 $5,386 $5,655 $5,938 Monthly$26.84 $28.18 $29.59 $31.07 $32.63 $34.26 Hourly

34 Fire Deputy Chief $67,708 $71,093 $74,648 $78,380 $82,300 Annual$5,642 $5,924 $6,221 $6,532 $6,858 Monthly$32.55 $34.18 $35.89 $37.68 $39.57 Hourly

Police Captain / Fire Captain / Emergency Communications & Records Manager

PUBLIC SAFETY SALARY STRUCTURE

9

Police Sergeant /Fire Lieutenant

Police Officer / Fire Fighter

PUBLIC SAFETY PAY PLANFY 2007 - 2008

Effective October 1, 2007

Emergency Communications Operator

** PAGE 328 **


Job Dept Grade Job ID # Position #Accounts Payable/Accounting Technician 14 15 10 01Accounts Receivable/Investment Technician 14 15 11 01Administrative Assistant * 13 12 *Administrative Services Manager 17 17 14 01Animal Control Officer 21 16 15 01Building Inspector 16 17 16 01Chief Water Treatment Plant Operator 34 18 17 01Code Enforcement Officer 22 17 18 01Construction Inspector 17 14 20 01Court Clerk 25 14 21 01Custodian 00 11 22 01Customer Service Technician 37 13 23 01Development Processing Clerk 18 12 24 01Human Resources/Payroll Specialist 13 15 26 01Maintenance Worker I * 11 27 *Maintenance Worker II * 13 28 *Maintenance/Events Coordinator 00 13 29 01Marketing Specialist 00 13 30 01Executive Assistant to Planning Director 18 16 31 01Senior Citizen Coordinator 00 11 32 01Senior Maintenance Worker 20 15 33 01Senior Water Treatment Plant Operator 34 17 34 01Utility Billing Technician 36 13 36 01Utility Inspector 17 14 37 01Utility Maintenance Foreman 32 17 38 01Utility Maintenance Worker I 32 12 39 *Utility Maintenance Worker II 32 14 40 *Chief Water Treatment Plant Maintenance Technician 34 18 41 01Water Treatment Plant Maintenance Worker I 34 12 42 01Water Treatment Plant Operator 34 16 43 01Water Treatment Plant Operator Trainee 34 11 44 01Water Quality Technician 34 12 45 01Administrative Manager 32 16 46 01Senior Customer Service Technician 37 15 47 01Accounts Payable Technician 14 14 48 01Human Resources Technician 13 13 49 01Senior Building Inspector 16 18 50 01

Total Number of Jobs

* Positions are in multiple departments

37

NONEXEMPT POSITIONS

Effective October 1, 2007FY 2007 - 2008

** PAGE 329 **


Grade Title Minimum Q2 Midpoint Q4 Maximum11 Custodian Annual $22,856 $25,827 $28,798 $31,770 $34,741

Maintenance Worker I Monthly $1,905 $2,152 $2,400 $2,647 $2,895Senior Citizen Coordinator Hourly $10.988 $12.417 $13.845 $15.274 $16.702Water Treatment Plant Operator Trainee

12 Development Processing Clerk Annual $24,456 $27,635 $30,814 $33,993 $37,173Utility Maintenance Worker I Monthly $2,038 $2,303 $2,568 $2,833 $3,098Water Quality Technician Hourly $11.758 $13.286 $14.814 $16.343 $17.871Water Treatment Plant Maintenance Worker I

13 Administrative Assistant Annual $26,168 $29,569 $32,971 $36,373 $39,775Customer Service Technician Monthly $2,181 $2,464 $2,748 $3,031 $3,315Human Resources Technician Hourly $12.581 $14.216 $15.852 $17.487 $19.122Maintenance/Events CoordinatorMaintenance Worker IIMarketing SpecialistUtility Billing Technician

14 Accounts Payable Technician Annual $27,999 $31,639 $35,279 $38,919 $42,559Construction Inspector Monthly $2,333 $2,637 $2,940 $3,243 $3,547Court Clerk Hourly $13.461 $15.211 $16.961 $18.711 $20.461Utility InspectorUtility Maintenance Worker II

15 Accounts Payable/Accounting Technician Annual $29,959 $33,854 $37,749 $41,643 $45,538Accounts Receivable/Investment Technician Monthly $2,497 $2,821 $3,146 $3,470 $3,795Human Resources/Payroll Specialist Hourly $14.403 $16.276 $18.148 $20.021 $21.893Senior Customer Service TechnicianSenior Maintenance Worker

16 Administrative Manager Annual $32,056 $36,224 $40,391 $44,558 $48,726Animal Control Officer Monthly $2,671 $3,019 $3,366 $3,713 $4,060Executive Assistant to Planning Director Hourly $15.412 $17.415 $19.419 $21.422 $23.426Water Treatment Plant Operator

17 Administrative Services Manager Annual $34,621 $39,122 $43,622 $48,123 $52,624Building Inspector Monthly $2,885 $3,260 $3,635 $4,010 $4,385Code Enforcement Officer Hourly $16.645 $18.808 $20.972 $23.136 $25.300Senior Water Treatment Plant OperatorUtility Maintenance Foreman

18 Chief Water Treatment Plant Operator Annual $38,083 $43,034 $47,985 $52,935 $57,886Chief Water Treatment Plant Maint. Technician Monthly $3,174 $3,586 $3,999 $4,411 $4,824Senior Building Inspector Hourly $18.309 $20.689 $23.070 $25.450 $27.830

NONEXEMPT PAY PLANFY 2007 - 2008


** PAGE 330 **


Job Dept Grade Job ID # Position #City Manager 11 00 00 01Assistant Finance Director 14 23 10 01Budget Analyst 14 21 11 01City Secretary 11 25 13 01Conference Center Administrator 00 21 14 01Court Administrator 25 22 15 01Deputy City Manager 00 27 16 01Deputy City Secretary 11 21 17 01Executive Director of Economic Development 00 25 18 01Finance Director 14 26 19 01Fire Chief 15 26 20 01Human Resources Director 13 25 21 01Municipal Court Judge 25 00 22 01Inspections Manager 16 24 23 01Parks & Recreation Manager 23 24 24 01Executive Director of Engineering and Utilities 17 25 25 01Planning Director 18 25 26 01Police Chief 19 26 27 01Public Works Director 32 24 28 01Purchasing Agent 14 21 29 01Public Works Superintendent 20 21 31 01Senior Citizen Administrator 00 21 33 01Water Treatment Plant Manager 34 24 34 01Utility Billing Manager 36 21 35 01Utility Superintendent 32 21 36 01Information Technology (IT) Manager 11 24 37 01Comprehensive Planning Manager 18 22 39 01Current Planning Manager 18 22 40 01

Total Number of Jobs

EXEMPT POSITIONSFY 2007-2008


28

** PAGE 331 **


Grade Title Minimum Q2 Midpoint Q4 Maximum21 Budget Analyst Annual $41,286 $46,653 $52,020 $57,387 $62,754

Conference Center Administrator Monthly $3,440 $3,888 $4,335 $4,782 $5,230Deputy City SecretaryPublic Works SuperintendentPurchasing AgentSenior Citizen AdministratorUtility Billing ManagerUtility Superintendent

22 Court Administrator Annual $46,759 $52,838 $58,916 $64,995 $71,074Comprehensive Planning Manager Monthly $3,897 $4,403 $4,910 $5,416 $5,923Current Planning Manager

23 Assistant Finance Director Annual $52,958 $59,843 $66,727 $73,612 $80,496Monthly $4,413 $4,987 $5,561 $6,134 $6,708

24 Inspections Manager Annual $59,979 $67,776 $75,573 $83,370 $91,168Parks & Recreation Manager Monthly $4,998 $5,648 $6,298 $6,948 $7,597Public Works DirectorWater Treatment Plant ManagerInformation Technology (IT) Manager

25 Executive Director of Engineering and Utilities Annual $67,930 $76,761 $85,592 $94,423 $103,254City Secretary Monthly $5,661 $6,397 $7,133 $7,869 $8,605Executive Director of Economic DevelopmentHuman Resources DirectorPlanning Director

26 Finance Director Annual $76,936 $86,938 $96,939 $106,941 $116,943Fire Chief Monthly $6,411 $7,245 $8,078 $8,912 $9,745Police Chief

27 Deputy City Manager Annual $87,135 $98,463 $109,791 $121,118 $132,446Monthly $7,261 $8,205 $9,149 $10,093 $11,037

00 City ManagerMunicipal Court Judge Per Contract

Grade Range

EXEMPT PAY PLANFY 2007 - 2008


** PAGE 332 **

CITY OF MIDLOTHIAN FEE SCHEDULE

TYPE FEE SCHEDULEAnimal Head Shipping 50.00$ Animal Confinement

20.00$ 35.00$ 75.00$

Livestock Impoundment 50.00$

TYPE FEE SCHEDULEAnnual Food Establishment Permit Fees - < 5,000 ft 180.00$ Annual Food Establishment Permit Fees - > 5,000 ft 275.00$ Temporary Food Establishment Permit Fees 30.00$ Annual Billboard/Offsite Permit Fees 100.00$ Annual Developmental Directional Signs 10.00$ Temporary Sign Permits 50.00$

TYPE FEE SCHEDULEAlarm Permit 20.00$ Reports 6.00$

TYPE FEE SCHEDULE

1 to 50 pages cost per page 0.10$ 51 pages & greater 0.10$

Solicitor Permit (application/processing fee) $10.00

ANIMAL CONTROL FEES

COMMUNITY SERVICES

Impoundment - 1st Offense ( same offender)Impoundment - 2nd Offense (same offender)Impoundment - 3rd Offense (same offender)

$5.00 per day plus impound fee

Fee is charged when an application for a solicitor permit is submitted. If the application is approved for a permit, a fee is assessed based on the category of goods to be sold and the length of time for which the permit is issued.

POLICE DEPARTMENT FEES

ADMINISTRATION FEES

The City follows guidelines established by the Texas Building and Procurement Commission when applicable. The City will not charge for making available for inspection information maintained in standard paper form. Charges for copies are assessed when the City is asked to provide for inspection information that contains confidential information, information that must be edited or redacted or information that is old or voluminous.

Information Requests:

cost per page plus labor and overhead cost

** PAGE 333 **


TYPE FEECertificate of Occupancy 40.00$ Change of Occupancy 40.00$ Fence 25.00$ Demolition 40.00$ Temporary Job Site Office 50.00$ In-Ground Swimming Pool 100.00$ House Moving $ 50.00 + $10,000 BondRe-Inspection/Red Tag 50.00$

$1.00 - $500 23.50$

$501 - $2,000$23.50 for the first $500 plus $3.05 for each additional $100, or fraction thereof, to and including $2,000.

$2,001 - $25,000 $69.25 for the first $2,000 plus $14.00 for each additional $1,000, or fraction thereof, to and including $25,000.

$25,001 - $50,000

$391.75 for the first $25,000 plus $10.10 for each additional $1,000, or fraction thereof, to and including $50,000.

$50,001 - $100,000


$100,001 - $500,000


$500,001 - $1,000,000

$3,233.75 for the first $500,000 plus $4.75 for each additional $1,000, or fraction thereof, to and including $1,000,000.

$1,000,000 and up$5,608.75 for the first $1,000,000 plus $3.65 for each additional $1,000, or fraction thereof.

Plan Review Additional fee equal to sixty-five percent (65%) of the permit fee.

BUILDING INSPECTION FEE SCHEDULES

Fee calculated as follows based upon valuation (excluding land costs):

** PAGE 334 **


50 Cubic Yards or Less 23.50$ 51 to 100 Cubic Yards 37.00$

101 to 1,000 Cubic Yards$37.00 for the first 100 cubic yards plus $17.50 for each additional 100 cubic yards or fraction thereof.

1,001 to 10,000 Cubic Yards$194.50 for the first 1,000 cubic yards plus $14.50 for each additional 1,000 cubic yards or fraction thereof.

10,000 to 100,000 Cubic Yards$325.00 for the first 10,000 cubic yards plus $66.00 for each additional 10,000 cubic yards or fraction thereof.

Walks/Curb Cuts 50.00$ Residential and Commercial less Structure (i.e., parking lot, flatwork): $2.00 per $1,000 valuation

ELECTRICAL PERMIT TYPE FEEMinimum Fee 40.00$ Temporary Service 50.00$ Mobile Homes 40.00$ Swimming Pool, Spa Hot Tub 40.00$

New Service or Upgrade of Service$50 - < 150 amps$100 - 151 to 500 amps$150 - > 500 amps

Electrical Openings $0.50 - each up to 100$0.25 - each over 100

Appliance, Machines, Controls, Welders, Generators, Signs, Gas Pumps, Yard Lights, Elevators

$5.00 - each up to 100$3.00 - each over 100

Motors$3.00 - each < 5 hp$6.00 - each 5 to 10 hp$10.00 - each > 10 hp

Electrical Contractor License 150.00$ Renew Contractor License 50.00$ Master Electrician License 100.00$ Renew Master Electrician License 50.00$ Journeyman Electrician License 15.00$ Renew Journeyman License 15.00$ Late Renewal 25.00$

BUILDING INSPECTION FEE SCHEDULES (cont'd)

Grading Permit:The fee for a grading permit shall be deducted from the total fee due for a building permit for the entire project. The fee for a grading permit is calculated as follows:

Exception #1: One and two family residential - fee calculated at $52.00/sq. ft. valuation using fee schedule.Exception #2: Additions, alteration, detached accessory buildings to one and two family residential - fee calculated at $52.00/sq. ft. maximum valuation using fee schedule.

** PAGE 335 **


PLUMBING PERMIT TYPE FEEMinimum Fee 40.00$ Fixture or Trap 7.00$ Building or Trailer Sewer 15.00$ Water Service 7.00$

Gas Piping Outlets$5.00 each up to & including 5

$1.00 each (6 and more)Hot Water Heater 7.00$ Interceptor & Grease Trap 7.00$ Water Line 7.00$ Lawn Sprinkler System 7.00$ Vacuum Breaker $ 5.00 Fire Sprinkler System $ 50.00 Fire Extinguisher System $ 50.00

MECHANICAL PERMIT TYPE FEEMinimum Mechanical Permit 40.00$

Furnace or Burner $9.00 each to 100,000 BTU/H$11.00 over 100,000 BTU/H

Floor Furnace 9.00$ Install, Relocate Suspended Heater, Recessed Wall or Floor Mounted 9.00$ Install, Replace Appliance Vent $ 4.00

Boiler Compressor

$9.00 each < 3 hp/tons$16.00 each > 3 to 15 hp/tons$22.00 each > 15 up to 30 hp/tons$33.00 each > 30 up to 50 hp/tons$56.00 each > 50 hp/tons

Separate Air Handling Unit $ 6.00 Mechanical Exhaust Hood $ 6.00 Commercial / Industrial Incinerator $ 45.00

SIGN PERMIT TYPE FEESign - New or Alteration of Existing 50.00$

Portable Sign

$50.00 for the display of one portable sign for a period of seven consecutive days in each 3-month of a one year period.

Annual Temporary Advertising Device

$50.00 for the display of one device for five periods in a 12-month period. Each of the five periods consisting of 30 consecutive days.

BUILDING INSPECTION FEE SCHEDULES (cont'd)

** PAGE 336 **


VIOLATION FINE

Abusive Use of 911 255$ Altered Driver's License 150$ Assault 255$ Assault / Family Violence 255$ Changed Lane When Unsafe 150$ Consumption of Alcohol 255$ Contempt of Court 200$ Criminal Mischief 255$ Crossing Physical Barrier 150$ Defective Lights 125$ Disorderly Conduct / Discharging Firearms 255$ Disorderly Conduct / Displaying Firearms 255$ Disorderly Conduct / Offensive Gesture Display 255$ Disorderly Conduct / Fighting 255$ Disorderly Conduct / Language 255$ Disregard "No Passing Zone" 150$ Disregard Official Traffic Device 150$ Disregarding a Police Officer 250$ Disregarding School Crossing Guard 250$ Disregard Signal at Railroad Crossing 250$ Driver's License Restrictions 150$ Driving on One Way Street the Wrong Way 150$ Driving on Private Property to Avoid Intersection 125$ Driving on Shoulder 125$ Driving on Sidewalk 255$ Driving without Lights 125$ Expired Driver's License 150$ Expired Vehicle Inspection Certificate 100$ Expired Vehicle Registration 100$ Failure to Stop for School Bus 300$ Failure to Change Address on Driver's License 125$ Failure to Control Speed / Unsafe Speed 150$ Failure to Dim Headlights 125$ Failure to Drive in Single Lane 150$ Failure to ID 250$ Failure to Signal 150$ Failure to Stop and Exchange Information 150$ Failure to Stop and Render Aid 250$ Failure to Yield Right of Way 150$ Failure to Yield to an Emergency Vehicle 250$ Following too Closely 150$ Illegal, Unsafe or Improper Turn 150$ Impeding Traffic 150$ Improper Passing 125$ Inspection Sticker- None 100$ Leaving Child Unattended in Vehicle 250$ Leaving the Scene of an Accident (Fled) 250$ License Plate - Not on Front or Rear 100$ Littering 125$

COURT MUNICIPAL FINES

** PAGE 337 **


VIOLATION FINE


Making Alcohol available to a Minor 255$ Making Tobacco Available to a Minor 255$ Minor in Possession of Alcohol 155$ Minor in Possession of Tobacco 155$ Motor Vehicle Fuel Theft 255$ No Driver's License (1st Offense) 150$ No Driver's License (2nd Offense) 250$ No Driver's License (3rd Offense) 350$ No Insurance -FMFR (1st Offense) 250$ No Insurance- FMFR (2nd Offense) 450$ No Insurance- FMFR ( 3rd Offense) 750$ No Protective Headgear (Motorcycle) 125$ No Tobacco Warning Notice Posted 255$ Obedience to Signal (Train) 255$ Obstructing Railroad Crossing 300$ Obstruction to Driver's View 100$ Open Container Law 255$ Operate All Terrain Vehicle on Public Roadway 155$ Operate Vehicle with Child in Open Bed 150$ Ordinance (Park Curfew) 125$ Ordinance 334 Noise Disturbance 150$ Ordinance 346 Dead Animals 125$ Ordinance 86.33 High Grass / Weeds 200$ Ordinance 86.51 Truck Route 125$ Ordinance 87.74 Possession or Discharge of Fireworks 255$ Ordinance 89.13 Fence around Swimming Pool 155$ Ordinance 91.11 Dog Running at Large 155$ Over Gross Weight 250$ Parked - No Lights 100$ Parking Violations TC 545.302 100$ Parking Violation - Handicap 150$ Parking City Ordinance 100$ Passing authorized emergency vehicle 255$ Permit Unlicensed Driver to Operate Motor Vehicle 150$ Possession of Narcotic Paraphernalia 255$ Possession of Tobacco on School Property 155$ Possession of Alcohol on School Property 155$ Public Intoxication 255$ Racing, Drag Racing, Exhibition of Acceleration 200$ Reckless Damage or Destruction 300$ Red Lights Prohibited 150$ Required Signals 150$ Running Stop Sign/Signal Light 150$ Safety Belt Violation (Driver or Passenger) 150$ Soliciting without a Permit 255$ Theft 255$ Transporting Child Unsecured 200$ Transporting Loose Material 200$

** PAGE 338 **


VIOLATION FINE


Unsecured Load 200$ Wrong Registration Sticker or License Plate 150$ DUI- Minor / Alcohol 300$

Service Fees:Residential Alarms 20$ Accidents Reports 6$

The charge of DRIVING with an EXPIRED DRIVER'S LICENSE , EXPIRED MVI OR EXPIRED MVR can possibly be dismissed if the defendant takes the proper corrective action within 10 days from the date the citation was issued and provides proper proof to the Court within the time requirements.

Speeding - Base fine of $40.00 (up to 1-10 miles over) plus additional $5.00 for each mile over limit.Speeding in a School Zone or Construction Zone - $10.00 per mile for each mile over the speed limit.

** PAGE 339 **


FEE SCHEDULE$500 + $10.00 an acre$500 + $30.00 an acre$300 + $10.00 an acre

200.00$

100.00$ 250.00$

50.00$ $400 + $10.00 per lot$300 + $10.00 per lot$300 + $10.00 per lot$250 + $10.00 per lot

200.00$ 300.00$

$500 plus $250 for EachResubmittal3% Of Infrastructure Construction Cost

500.00$

CITY RESIDENT NON-RESIDENTUSER FEES IN CITY LIMITS OF CITY LIMITS

Per Sport - Youth 5.00$ 15.00$ Per Sport- Adult 10.00$ 20.00$ Field Rental 15.00$ 15.00$ Lighting

Tennis Court Lighting 2.00$ Per Court, Per HourTournament Fee 150.00$ Per Field, Per Day

DEVELOPMENT SERVICES

Replat ApplicationAmended Plat ApplicationMinor Plat Application

Annexation / DeannexationZoning Verification Letter

Zoning Board of Adjustment ActionMiscellaneous Application: Masonry Exemption, ROW Abandonment, Septic Waiver, Subdivision Ordinance Variance, etc.

TYPEZone Change - Standard Zoning District

The lighting fee is in addition to any other use fees and is paid in advance at the time of reserving the field for the number of hours the lights are needed for the event. The lights are programmed to operate according to the reservation.

Final Plat ApplicationPreliminary Plat Application

PARK USE FEES AND OTHER RELATED FEES

Flood Plain Development Permit Fee

Civil Engineering Plan Review (Public Improvements - Grading, Paving, Utilities, Drainage Facilities, Traffic Signs, Street Lights, etc.)Development Construction Inspection Fee (Public Improvements - Grading, Paving, Utilities, Drainage Facilities, Traffic Signs, Street Lights, etc.)

Emergency Plat Filing (72 hour turnaround)

Zone Change - Planned DevelopmentSpecific Use Permit

$30 Per Field, Per Hour

** PAGE 340 **


Actual Meter Size:

Equivalent Service Unit

(ESU) Water SewerTotal

for Both5/8" 1 $1,880 $2,771 $4,6511" 1.75 $3,290 $4,849 $8,1392" 7 $13,160 $19,397 $32,5573" 16 $30,080 $44,336 $74,4164" 28 $52,640 $77,588 $130,2286" 64 $120,320 $177,344 $297,6648" 100 $188,000 $277,100 $465,100

10" 150 $282,000 $415,650 $697,650

SERVICE AREA 1 SERVICE AREA 2 SERVICE AREA 3 SERVICE AREA 4 SERVICE AREA 5 SERVICE AREA 6ZONE 1 ZONE 2 ZONE 3 ZONE 4 ZONE 5 ZONE 6

$4.51 X (1) $123.67 $4.51 X (2) $123.67 $4.51 X (3) $123.67 $4.51 X (4) $123.67 $4.51 X (5) $0. $4.51 X (6) $123.67$557.75 $557.75 $557.75 $557.75 $0.00 $557.75

SUBDIVISION SUBDIVISION SUBDIVISION SUBDIVISION SUBDIVISION SUBDIVISION2nd Street Quarters Ashford Prairie Crystal Forest VII Cotton Creek Ranch Brandi RidgeBryant Street Kensington Honeysuckle Mid Meadows V Country SouthGreen Acres Long Branch Somerset Villa @ Meadows Fox RunHighland Meadows Meadows @ Longbranch Spring Creek Westside Preserve Hunters Glen $22.72Millbrook Mockingbird Twin Creeks Woodcreek Lawson FarmsNorthridge (Hale Waived) Mt View AdditionOverlook Old Farmhouse Rosebud

Park Place Sweetwater Creek

UTILITY IMPACT FEES

ROADWAY IMPACT FEES

Service Units (Single Family X $4.51) X Impact Fee of per "Service Area"

FEES REVISED AS OF 10/18/06 PER APPROVAL & ORDINANCE (AGENDA 2006-500 10/10/06)

** PAGE 341 **


Category Land Use Development ITE Trip Service Units Trip Rate Length Units

Residential Single Family Detached Dwelling Units 1.01 4.46 4.51Apartment/Townhouse Dwelling Units 0.57 4.46 2.54Retirement Community Dwelling Units 0.29 3.22 0.93Independent Senior Living Facility Dwelling Units 0.26 3.22 0.83Others Not Specified* Dwelling Units 0.96 4.46 4.29

Office General Office Building 1,000 sq.ft. GFA 1.49 4.83 7.19Corporate Headquarters Building 1,000 sq.ft. GFA 1.40 4.83 6.76Medical-Dental Office Building 1,000 sq.ft. GFA 3.55 3.85 13.68U.S. Post Office 1,000 sq.ft. GFA 3.26 3.20 10.43Business Park 1,000 sq.ft. GFA 1.29 4.83 6.23Research & Development Center 1,000 sq.ft. GFA 1.02 4.83 4.92Others Not Specified* 1,000 sq.ft. GFA 1.29 4.83 6.23

Commercial Retail/Shopping Center 1,000 sq.ft. GFA 2.25 1.65 3.71Quality Restaurant 1,000 sq.ft. GFA 3.15 1.50 4.72Fast Food Restaurant w/Drive-Through 1,000 sq.ft. GFA 10.34 1.41 14.60High Turnover Restaurant 1,000 sq.ft. GFA 4.37 1.55 6.79Gas Station w/Convenience Market 1,000 sq.ft. GFA 11.85 0.71 8.40Convenience Market w/Gasoline Pumps 1,000 sq.ft. GFA 7.27 0.71 5.16Grocery/Supermarket 1,000 sq.ft. GFA 4.08 0.74 3.01Discount Club 1,000 sq.ft. GFA 2.02 1.59 3.21Auto Sales 1,000 sq.ft. GFA 1.58 1.79 2.83Video Rental Store 1,000 sq.ft. GFA 3.67 1.14 4.20Bank 1,000 sq.ft. GFA 12.35 1.05 12.98Pharmacy/Drugstore w/Drive-Through 1,000 sq.ft. GFA 3.28 0.77 2.53Apparel Store 1,000 sq.ft. GFA 1.38 1.36 1.87Movie Theater Screens 11.59 1.32 15.31Furniture Store 1,000 sq.ft. GFA 0.17 1.87 0.31Home Improvement Superstore 1,000 sq.ft. GFA 1.08 1.65 1.78Hardware/Paint Store 1,000 sq.ft. GFA 2.13 0.64 1.37Building Materials/Lumber Store 1,000 sq.ft. GFA 1.98 0.64 1.27Nursery (Garden Center) 1,000 sq.ft. GFA 1.67 1.05 1.76Nursery (Wholesale) 1,000 sq.ft. GFA 1.40 1.05 1.48Hotel Rooms 0.59 1.66 0.98Motel Rooms 0.47 1.66 0.78All Suites Hotel Rooms 0.55 1.66 0.91Auto Care Center 1,000 sq.ft. GFA 2.30 1.14 2.63Quick Lube Shop 1,000 sq.ft. GFA 2.28 1.14 2.61Auto Parts Sales 1,000 sq.ft. GFA 2.63 1.14 3.01Tire Superstore 1,000 sq.ft. GFA 2.84 1.65 4.67Wholesale Tire Store 1,000 sq.ft. GFA 2.16 1.65 3.55Mini-Warehouse/Self Storage 1,000 sq.ft. GFA 0.26 2.54 0.66Others Not Specified* 1,000 sq.ft. GFA 1.35 1.65 2.22

ROADWAY IMPACT FEE CALCULATIONS

** PAGE 342 **


Category Land Use Development ITE Trip Service Units Trip Rate Length Units

ROADWAY IMPACT FEE CALCULATIONS

Industrial General Light Industrial 1,000 sq.ft. GFA 0.71 3.98 2.82Manufacturing 1,000 sq.ft. GFA 0.74 4.11 3.04Industrial Park 1,000 sq.ft. GFA 0.79 3.99 3.16Warehousing 1,000 sq.ft. GFA 0.47 3.53 1.66Others Not Specified* 1,000 sq.ft. GFA 0.71 3.98 2.82

Rail Port T.I.R.Z. N/AInstitutional Elementary School Students 0.015 0.60 0.01

Middle/Junior High School Students 0.150 1.20 0.18High School Students 0.140 1.60 0.22Private School (K-12) Students 0.170 1.65 0.28Junior/Community College Students 0.120 1.68 0.20University/College Students 0.820 2.00 1.64Day Care Center Students 0.206 0.66 0.14Hospital Beds 1.300 2.07 2.70Nursing Home Beds 0.220 2.07 0.46Assisted Living Center Beds 0.220 2.07 0.46Place of Worship 1,000 sq.ft. GFA 0.66 0.99 0.65Waived by Council

** PAGE 343 **


MONTHLY RATESINSIDE

CITY LIMITSOUTSIDE CITY

LIMITS

Meter Size:3/4" 21.70$ 25.80$

1" 32.42$ 38.59$ 1 - 1/2" 36.43$ 43.33$

2" 47.92$ 56.99$ 6" 103.06$ 122.53$ 8" 148.40$ 175.11$

Per 1,000 gallons after initial 2,000:Residential 3.92$ 4.68$

Commercial (3/4" or greater) 3.63$ 5.38$

MINIMUM CHARGES: INSIDE CITY LIMITS OUTSIDE CITY LIMITS Residential 14.48$ 17.24$ Commercial 29.78$ 17.24$

Residential 3.77$ 4.48$ Commercial 3.77$ 4.48$

WATER OR SEWER ONLY: INSIDE CITY LIMITS OUTSIDE CITY LIMITS Service Application Fee 25.00$ Residential 100.00$ 100.00$ Small Commercial 100.00$ 100.00$ Industrial Commercial* 150.00$ 150.00$ (Determined by City Engineer or Utility Director)Construction (Fire Hydrant Meter) 600.00$ 600.00$ (Fire Hydrant Meter)

MONTHLY RATES INSIDE CITY LIMITS OUTSIDE CITY LIMITS WATER INSTALLATION / METER CHARGE

3/4 " 175.00$ 1" 250.00$ 2" 750.00$

WATER SERVICE LINE/ TAP (includes meter)3/4 " 925.00$

1" 1,000.00$ 2" 1,525.00$

WASTEWATER CUSTOMERS ONLYBase fee 22.10$

3/4 " 5.76$ per thousand

DEPOSIT

Service Charges (per 1,000 gallons / Winter Average:)

METER & SERVICE LINE CHARGES

WATER - Minimum water bill for first 2000 gallons (all accounts):

UTILITY RATES

WASTEWATER RATES

WATER RATES

** PAGE 344 **


MONTHLY RATES INSIDE CITY LIMITS OUTSIDE CITY LIMITS

Service Application Fee 25.00$ 25.00$ Residential Deposit 100.00$ 100.00$ 4" Sewer Line w/ Tap 605.00$ Service Relocation 400.00$

(Effective September 2007)Residential Garbage Fee 9.80$ Residential Recycling Fee 2.36$

$500 minimumAsphalt, per linear foot 75.00$ Concrete, per linear foot 90.00$ Per linear foot 125.00$ OTHER CHARGESDamaged / Broken Lock 40.00$ 60.00$ Meter Calibration

under 1" 25.00$ over 1" 30.00$

After Hours Water Cut-off 50.00$ 72-hour Temporary Service 30.00$ Home Inspection Fee 30.00$ Meter Reread (if correct) 15.00$ Confidentiality Request 1.00$ Late Fees: Balance of $6.00 to $50.00 5.00$ Balance over $51.00 10%Reconnect Fees: Normal Hours 30.00$ After Business Hours 50.00$ Return Check Fees 25.00$ Tampering Fee (plus cost) 60.00$ Penalty (per day) Ordinance 2001-41, Section 11 200.00$

METER SIZE WATER IMPACT FEE SEWER IMPACT FEE5/8 inch 1,880$ 2,771$

BACK FLOW FEE FEEBackflow Test Processing Fee (for each test) 35.00$ Annual Tester Registration Fee 40.00$

* There is a $200.00 fine per day for non-compliance with the terms of the Cross Connection Control Ordinance.

SUMMARY* No Backflow prevention assembly tester shall operate in the City of Midlothian without first being certified and paying an annual registration fee of $40.00 to the City.

* All backflow prevention assemblies must be tested either annually or semi-annually, depending on the degree of hazard.

* All backflow prevention assemblies test reports must be submitted to the City within 15 days of testing along with a $35 processing fee.

SEWER SERVICE LINE

* If a non-testable backflow prevention device (atmospheric vacuum breaker) needs to be replaced, it must be replaced by a testable assembly. (A double check valve backflow prevention assembly is the minimum requirement).

WASTE DISPOSAL

STREET BORING

UTILITY RATES (cont'd)

** PAGE 345 **

CITY OF MIDLOTHIAN COUNCIL & BOARDS

Citizens participate in City Government by being a member of a board or commission, by helping to decide actions to be taken and making recommendations to the City Council for their approval. Below is a list of the City of Midlothian boards and commissions and the roles they play in our government. Planning & Zoning Commission – This commission considers all platting issues, determines long range growth for the community and serves as an advisory board to the City Council on ordinance amendments and zoning issues. Zoning Board of Adjustment – This board is a quasi-judicial body that determines variances to the zoning ordinance of the City of Midlothian. Joint Midlothian/Waxahachie Airport Board – Serves as an advisory board to both Midlothian and Waxahachie City Councils, by overseeing day to day operations of the airport. Utility Advisory Board – This board was created upon the dissolution of the Water District Board, to oversee water supply, debt and capital projects. Park Board – This board makes recommendations to City Council concerning improvements and management of the various parks in the city limits. Historic Advisory Board – This board considers all issues involving historical preservation in the City and makes recommendations to City Council regarding the same issues. Industrial Development Corporation – The sole purpose of this corporation is to promote and develop commercial and industrial manufacturing in the City, as well as acting as a financing vehicle for the issuance of bonds for their development. Midlothian Housing Authority – The purpose of the authority is to promote and develop public housing and act as a financing vehicle for the issuance of bonds for this growth. Joint School/City Library Board – This board establishes library policies and hours of operations. Midlothian Development Authority (MDA) – The purpose of this committee is to aid, assist and act on behalf of the City of Midlothian, in the performance of its governmental functions to promote the common good and general welfare of the City within Reinvestment Zones, neighboring areas, to promote, develop, encourage and maintain employment, commerce, economic development and public facility development within the City. Corporation for Economic Development (4A) – The focus of the corporation is devoted to the promotion of business enterprise expansion and retention and attracting new business and development.

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Midlothian Community Development Corporation (4B) – The focus of this corporation is to oversee all permissible projects for parks, roads, auditoriums, learning centers, open space improvements, athletic and exhibition facilities, and other related improvements for maintenance and operating costs of the publicly owned and operated projects. Capital Planning Group – This board reviews growth projections and identifies the roadway, facility and park projects that will be most urgently needed in the next five years. This is a council-appointed advisory group, established to develop bond election packages. This group is appointed and convened as needed. Comprehensive Steering Committee – Group of Midlothian homeowners, business representatives and civic leaders, who work with city staff and consultants to guide the formulation of the Comprehensive Plan and its public participation process. This group is appointed and convened as needed.

******

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Boyce L. Whatley Mayor 2008 Joe Frizzell Place 4 2010R. J. "Dusty" Fryer (Mayor Pro-Tem) Place 1 2008 Wayne Sibley Place 5 2009Tommy Mitchell Place 2 2008 Steve Massey Place 6 2009Ken Chambers Place 3 2010

Sandra Hill Mayor 2008 Micah Conrad Mayor 2009Robert Cunningham Place 1 2009 Jack Burleson (Alternate 2) Place 1 OpenJohn Herrin Place 2 2009 Randy Hampton Place 2 2009Denise Wright Place 3 2009 Dave Lowrey Place 3 2009Larry Pool (Chairman) Place 4 2008 Dan Altman (Chairman) Place 4 2008Shawn Yarbrough Place 5 2008 Gary Shone Place 5 2008Johnny Lee Stanley Place 6 2009 Sonya York (Alternate 1) Place 6 Open

Maurice Osborn Mayor 2009 Judith Howard Mayor 2009Chris Darnell Place 1 2009 Karen Esberger (Chairperson) Place 1 2009Michael Rodgers Place 2 2008 John Holveck Place 1 2009Jimmy E. Bonney Place 3 2008 T. E. Baxter Place 2 Life MemDeJay Miller Place 4 2009 Gary Hayes Place 2 2008Jimmie Mitchell (Chairman) Place 5 2008 Oneta Sewell Place 3 2009Jim McClure Place 6 2009 Mary Proffitt Place 4 2008

Jeanne Ray Place 5 2008Tom Clark Place 6 2008

Mark Fletcher Mayor 2009R. Greg Durston Place 1 2009 Hester Pender Mayor 2008Greg L. Hensel (Chairman) Place 2 2008 Sam Hartson Place 3 2009Sandra Martin Place 3 2009 Annette Pierce Place 4 2009Cari Fulfer Place 4 2009 Margaret Hill Place 5 2009Autum Awalt Place 5 2008 Brenda Hayes Place 6 2009George Branum Place 6 2008

Edna Patton (Secretary) Mayor 2010 Chris Dick Mayor 2009Jim Rodgers (Treasurer) Place 1 2010 Jimmie McClure (Chair) Place 1 2008Matt Myers Place 2 2008 Amy Messer Place 3 2009Troy Lewis (Chairman) Place 3 2008 Tom Sawyer Place 4 2009Margaret Hill Place 5 2008 Joe Fallis Place 6 2008

George Kent County PermanentLarry Keiser MISD PermanentSusan McMillon Mason Senator PermanentKen Pritchett Rep. Jim

PittsPermanent

MIDLOTHIAN CITY COUNCIL

PLANNING & ZONING COMMISSION ZONING BOARD OF ADJUSTMENT

MIDLOTHIAN DEVELOPMENT CORPORATION

Non-Voting Sub-Committee to Historic Advisory Board

HISTORIC ADVISORY BOARD

AUTHORITY (MDA)

UTILITY ADVISORY BOARD

PARK BOARD

INDUSTRIAL DEVELOPMENT

& MIDLOTHIAN HOUSING AUTHORITY

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Dr. J. D. Kennedy, Tim Tobey Mayor 2009 School Superintendent Vera Wofford (Secretary) Place 1 2008Don Hastings, City Manager Phil Weaver (President) Place 4 2009Beverly Rury Mayor 2010 Danny Rodgers (Vice President) Place 5 2009Lisa Yarbrough (President) Place 2 2009 Stuart Pryor (Treasurer) Place 6 2008Glen McCrary Place 5 2008Dr. Henmle MISD 2008 Cathy Altman Mayor 2008Harriett Fowler MISD 2010 William Hollabough Place 2 2008Karen Esberger MISD 2008 Joe Wright Place 3 2010Barbara Lish At Large 2008 Andrea Walton Place 4 2010

Jamie Wickliffe Place 5 2009

Bill Houston Mayor 2008 Paula Baucum (Rotating) Mayor 2010Tami Tobey Place 1 2009 Al Castleman (Secretary) Place 3 2009Michael Van Amburgh (Secretary) Place 2 2008 George Kent Place 4 2010Richard Fromm (Treasurer) Place 3 2008 Aubrey Price Place 6 2008Randy Osburn Place 4 2009 Mark Morgan Wax 2009Douglass Baker Place 5 2009 Jim Odom Wax 2010Tom Coleman (Chairman) Place 6 2008 Dale Stevenson Wax 2008

MID-WAY REGIONAL AIRPORT BOARD

CORPORATION FOR ECONOMIC DEVELOPMENT (4A)

Non-Voting Members

MIDLOTHIAN COMMUNITY DEVELOPMENT (MCDC) (4B)

Permanent

Permanent

A. H. MEADOWS LIBRARY BOARDJOINT SCHOOL / CITY

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CITY OF MIDLOTHIAN COMPREHENSIVE PLAN

A VISION FOR MIDLOTHIAN What should Midlothian be like in the year 2007 or 2017? The Comprehensive Plan establishes goals and objectives (and ultimately will contain implementation-oriented policies) that will help to shape and direct growth and development for the next ten years and beyond. The Plan is based upon a shared vision of the citizenry and stakeholders of what Midlothian should and will become, a vision in which the City:

Firmly establishes Midlothian as a premier city within the southwestern Dallas region, noted as a progressive and safe community which is dedicated to: creating a conducive atmosphere for economic development and orderly growth; supporting high moral values; maintaining excellence in education; preserving the community’s unique character; and continuing improvement of the community’s quality of life such that Midlothian sustains its image as a favorable place to live, work and play.

Other facets of Midlothian’s vision for its future reflect basic community values and include specific concepts which pertain to how the community wishes to grow and mature into the next century and beyond. Some of these specific “visions”, or ideals, for Midlothian’s future growth and development include the following:

Community safety and security Excellence in education Affordable living with variety of housing choices Recreational and entertainment opportunities for all age groups Efficient and orderly growth Reasonable tax structure; stable tax base Progressive/proactive public policies High moral values and standards Quality shopping and personal services Small town living/atmosphere Diverse and progressive business community Well-maintained public facilities and infrastructure Diverse and progressive economic status Racial and cultural harmony Preservation and enhancement of original downtown Community beautification and enhancement (i.e., community pride) Responsive and responsible governance Promotion of citizens’ professional and personal enrichment

GOALS & OBJECTIVES

The following goals and objectives have been developed to reinforce Midlothian’s vision statement and community ideals for itself as it grows, matures and ultimately attains its anticipated build-out configuration. They establish a framework for specific actions (i.e., policies) to be conceived during later phases of the comprehensive planning process that will help the citizens and stakeholders of Midlothian achieve their Ultimate vision of the City's future. GOALS are general statements concerning an aspect of the City's desired ultimate physical, social and/or economic environment. Goals set the tone for development decisions in terms of the citizens' standards for quality of life within the community.

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OBJECTIVES express the kinds of action that are necessary to achieve the stated goals without assigning responsibility to any specific action. POLICIES are intended to clarify the specific position of the City regarding a specific objective, and they encourage specific courses of action for the community to undertake to achieve the applicable stated objective. Policies are as specific and as measurable as possible so they can be put into action in a manner that is consistent with adopted public policy and so their effectiveness can be evaluated. Policies are often associated with Plan recommendations, and they will be developed during that phase of the comprehensive planning process. Preliminary goals and objectives have been developed for discussion purposes for the following areas:

The Environment Physical Form of the City Transportation and the Thoroughfare Network Public Facilities and Services Fiscal Responsibility Community Livability and Historic Character

THE ENVIRONMENT

Goal 1: Realize that the natural environment and native ecosystems are assets for the community,

that they contribute positively to the character of the City, and that they should be preserved and protected.

Objectives: 1.01 Conserve and protect ecologically sensitive areas (e.g., the Escarpment, flood plains, vegetated

areas, etc.). 1.02 Establish and/or enhance green space and natural areas along existing floodways and within the

100-year flood plain, and promote public access to these areas. 1.03 Consider conservation incentives and/or design flexibilities for developments within or near

natural resources, or within areas characterized by constrained geologic, slope or soil conditions (e.g., soil suitability or slope analysis, etc.).

1.04 Respect areas with steep slopes and/or scenic views (e.g., the Escarpment).

PHYSICAL FORM OF THE CITY Goal 2: To provide opportunities for coordinated, well-planned growth and development which is

consistent with the adopted Comprehensive Plan. Objectives: 2.01 Maintain a continuous and coordinated planning process that involves citizens, stakeholders,

City Council, City boards/commissions, City departments, and other public and private entities in policy development and decision-making.

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2.02 Provide for the efficient use of land, coordinated with the provision of essential public infrastructure and facilities.

2.03 Utilize the Comprehensive Plan and the Future Land Use Plan in daily decision-making

regarding zoning, land use and development proposals. 2.04 Develop companion policies and guidelines to assist in the review of zoning, land use and

development requests. 2.05 Determine appropriate locations for future residential and nonresidential development, while

considering existing neighborhoods and natural features. 2.06 Separate or create transitions/buffer areas between conflicting or incompatible land uses. 2.07 Continue cooperative efforts with the Midlothian Independent School District in planning for

the ultimate build-out population of the City with respect to educational needs. Goal 3: Preserve the existing low density (i.e., rural) character of the City, and encourage

development of high quality residential neighborhoods that promote public health, safety and welfare and that meet the diverse housing market needs of the community.

Objectives: 3.01 Establish guidelines pertaining to residential densities for new neighborhood developments

within geographic areas of the City. 3.02 Identify areas for residential developments on the Future Land Use Plan that are appropriate

for a variety of residential densities (e.g., low, medium, high), and that will meet the diverse housing/social needs and the desired standard of living for Midlothian’s existing and future population.

3.03 Consider development of design guidelines for future single-family and/or multi-family

developments to encourage provision of safe, attractive places for people to live, and to ensure that each new project makes a positive contribution to its neighbors and to the community.

3.04 Preserve and protect single-family neighborhoods from high traffic volumes, congestion and

through traffic generated by commercial and high density residential areas by creating design guidelines for transition/buffer areas between these uses.

3.05 Reinforce the “neighborhood” concept in the design of new residential areas (e.g., connections

between neighborhoods, pedestrian linkages to schools and parks, inclusive neighborhood design techniques, maximizing social interaction between neighbors, the provision of neighborhood-oriented shopping areas, etc.).

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Goal 4: Provide an economic climate within the City that will encourage quality commercial and

industrial development that will meet the market and economic development needs of the community and which are environmentally sound.

Objectives: 4.01 Preserve the integrity and enhance the viability of existing commercial areas, especially the

original business district, which have made significant contributions to the well-being of the citizens of Midlothian.

4.02 Promote and maintain a commitment to long-range planning for commercial and industrial land

uses, and identify areas suitable for future commercial, industrial and/or business park development within the City and its ETJ.

4.03 Encourage new commercial and industrial development to occur so that it is complimentary

and compatible with surrounding land uses. 4.04 Consider development of design guidelines (and possibly overlay zoning districts) for

commercial properties fronting along major freeways (particularly U.S. Highway 67, U.S. Highway 287, and other regional traffic arterials.

4.05 Consider development of design guidelines or regulations that promote architecturally

attractive exteriors for nonresidential structures, especially along major freeways (e.g., U.S. Highway 67) and other regional traffic arterials.

4.06 Develop and initiate policy(s) on mitigation and/or prevention of unfavorable environmental

impacts of future heavy industrial uses. Goal 5: Provide for coordinated growth and physical expansion of the City. Objectives: 5.01 Plan for continued growth and development which improves the City’s overall quality of life

and economic viability, and which is compatible with the City's natural features and existing residential neighborhoods.

5.02 Identify areas suitable for future annexation, and establish policies for the timely extension of

public facilities (e.g., infrastructure) to serve those areas as they are added to the City’s corporate limits.

5.03 Continue cooperative efforts with the Midlothian Independent School District in planning for

adequate school facilities to serve the educational needs of the City’s growing population. Goal 6: Encourage and positively influence the development of existing vacant properties within

the City of Midlothian. Objectives: 6.01 Explore various alternatives and programs for infill development within the City’s original

downtown district and other redeveloping areas.

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6.02 Consider establishment of new programs and/or ordinances, as well as enhance existing ones, related to the enforcement of City codes which are intended to protect the public health, safety and welfare and to keep the community attractive (e.g., removal of hazardous/unsightly structures and junk, mowing high grass and weeds, litter control, etc.).

Goal 7: Develop a strategy and plan for the City’s original downtown which will help

maintain the area’s heritage and character, while creating an environment that is conducive to revitalization.

Objectives: 7.01 Develop a list of desired land uses for the downtown area. 7.02 Develop a plan for the orderly, attractive redevelopment of the original downtown area which

will help to ensure its long-term stability and economic viability. 7.03 Maintain and encourage adaptive reuse of historic or other significant structures.

TRANSPORTATION AND THE THOROUGHFARE NETWORK Goal 8: Provide a balanced transportation system that will effectively serve the existing and

projected travel needs of the community in a safe, expeditious, economical and environmentally sensitive manner.

Objectives: 8.01 Maintain a continuous, coordinated transportation planning process which addresses long-term

needs while emphasizing short-term problem solving. 8.02 Define "adequacy" standards (i.e., acceptable levels of service) for the transportation system. 8.03 Plan the thoroughfare system such that roadways have sufficient capacity for anticipated traffic

volumes generated by future development densities and land uses (e.g., traffic impact analysis for larger projects, etc.).

8.04 Promote compatibility between roadway alignments/improvements and land use patterns,

community character, and the environment. 8.05 Encourage dedication of street rights-of-way in conformance with the adopted Comprehensive

Plan. 8.06 Provide direct access to each residential lot within the City with a permanent, publicly

dedicated right-of-way. 8.07 Minimize disruption of residential areas by minimizing traffic volumes and by planning for the

efficient dispersion of traffic from neighborhoods. 8.08 Develop a unifying “theme” or other visual concept for the consistent treatment of appropriate

thoroughfare rights-of-way and/or medians. 8.09 Continue the City’s efforts in reconstructing and/or improving existing streets.

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Goal 9: Encourage the organization and development of land uses in a manner that facilitates an efficient and cost effective transportation system.

Objectives: 9.01 Promote both on-site and off-site transportation efficiency in new development proposals. 9.02 Include transportation system considerations in the development review process for the

planning and alignment of future roadways, and to promote safe, efficient on- and off-site access and vehicular circulation.

Goal 10: Recognize the impact and importance of the regional transportation system upon the

community, and maintain improved coordination with various entities involved in planning/improving the system.

Objectives: 10.01 Support regional and intercity transportation needs and initiatives. 10.02 Continue regular dialog and coordination with the North Central Texas Council of

Governments (NCTCOG) and the Texas Department of Transportation (TX DOT) on thoroughfare planning issues.

Goal 11: Optimize mobility and decrease dependency upon the automobile by encouraging multi-

modal and travel demand reduction alternatives. Objectives: 11.01 Encourage multi-modal transportation options (e.g., pedestrian, bicycling, inline skating,

equestrian, etc.). 11.02 Encourage other modes of transportation by providing for alternatives to the automobile,

wherever possible. 11.03 Provide a concerted effort to ensure that transportation systems address and, wherever possible,

accommodate the special needs of elderly and physically challenged persons, children and pedestrians. 11.04 Pursue travel reduction initiatives (e.g., public transportation, car- and van-pooling, flexible

work schedules, telecommuting, etc.) which decrease dependency upon the single-occupancy vehicle.

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PUBLIC FACILITIES AND SERVICES Goal 12: Ensure that public services and facilities (e.g., police and fire protection, library services,

administrative facilities, etc.) will adequately serve the needs of residents and businesses within Midlothian.

Objectives: 12.01 Define standards for adequate response/service levels for public services and facilities:

1. Fire protection and emergency medical services 2. Police protection/civil defense 3. City government 4. Educational enrichment (including library services) 5. Cultural growth 6. Health care 7. Recreational opportunities 8. Community assembly 9. Utilities/infrastructure and solid waste management

12.02 Develop a coordinated public facilities plan which addresses future community service needs

and which provides guidelines for the timing of constructing facilities. 12.03 Provide public services and facilities for all residents and businesses in the most efficient,

equitable and fiscally responsible manner possible. 12.04 Use the Future Land Use Plan and future land use projections to help plan where public

service/administrative facilities will be needed. 12.05 Encourage new development to occur within areas that are already served by necessary public

services and facilities, or where services can be realistically provided. 12.06 Ensure that public utility and infrastructure systems (e.g., water supply, wastewater treatment,

storm drainage, etc.) will adequately serve the health, safety and general welfare of residents and businesses within Midlothian.

12.07 Encourage the commitment to maintain, improve and upgrade existing water and wastewater

systems, and to promote informed citizen involvement on utility-related issues. 12.08 Utilize recycling and other solid waste management techniques with are financially feasible

and environmentally responsible. Goal 13: Realize that the character of Midlothian is primarily that of a small town and that public

facilities should provide a sense of community identity both functionally and aesthetically.

Objectives: 13.01 Provide adequate office/administrative space for the regular business conducted by City

government.

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13.02 Encourage preservation of the historical and small-town character of the City in the planning, design, construction and/or remodeling of community facilities.

Goal 14: Promote and encourage a spirit of cooperation between taxing entities to provide all

necessary public facilities and services while minimizing duplication. Objectives: 14.01 Wherever possible, co-locate public facilities with other municipal facilities or with those of

other quasi-governmental jurisdictions (e.g., School District, etc.).

FISCAL RESPONSIBILITY Goal 15: Ensure that future community facility and service needs are met through sound long-

range and fiscal planning. Objectives: 15.01 Utilize recommendations contained within the Comprehensive Plan to assist in decision-

making on short- and long-range capital improvement projects (e.g., streets, water, sanitary sewer, storm water management, purchase of major equipment, construction of public facilities, etc.).

15.02 Ensure that City staffing, real property acquisitions, infrastructure improvements, and facility

construction/maintenance are based upon priorities set forth in the Comprehensive Plan and upon fiscal practicality.

15.03 Strive for a fiscal balance of land uses which will create a positive impact upon the City’s

budget. 15.04 Preserve the integrity of existing property values, and help to ensure the future economic

stability of the community by encouraging the attraction of new nonresidential land uses to help support and subsidize the overall tax base.

COMMUNITY LIVABILITY AND CHARACTER

Goal 16: Be a full life-cycle city. Objectives: 16.01 Provide housing and residential facilities for people to live their entire life span within

Midlothian, if they so desire. 16.02 Ensure the provision of a variety of housing types that will meet the needs of all age, physical

acuity, household size, and economic groups. 16.03 Encourage home ownership and long-term residency. 16.04 Where possible, protect and retain the City’s existing stock of affordable housing.

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Goal 17: Preserve the existing (rural) low density areas of the City. Objectives: 17.01 Develop density and locational criteria for new multi-family and single-family residential uses

within the City which recognize the potential effects on land use compatibility, traffic generation, noise levels and aesthetics.

Goal 18: Promote a more livable city and high quality of life through good urban design practices

and through a proactive approach to how the City looks. Objectives: 18.01 Create and promote a stronger sense of “community” through urban design. 18.02 Enhance neighborhood streets and other pedestrian ways to be more “people-oriented”. 18.03 Encourage public/private participation and cooperation in beautification efforts. 18.04 Use the development review process to evaluate private projects and their contributions to the

community’s image and quality of life initiatives. Goal 19: The residents and visitors to Midlothian should feel safe from crime, injury and other

physical and psychological harm. Objectives: 19.01 Provide adequate police and fire protection, and encourage the design of safe neighborhoods. 19.02 Provide adequate lighting and visibility to enhance safety in public places. 19.03 Provide for special needs of the physically challenged through careful design of public

places and facilities. Goal 20: Provide a comprehensive system of parks, recreational facilities, and open space that is

compatible with the environment and conducive to residential neighborhoods. Objectives: 20.01 Develop a Park and Recreation Plan that meets a variety of needs at the neighborhood level as

well as for the City as a whole. 20.02 Utilize existing park resources for their highest and best uses. 20.03 Encourage park and open space dedication during the development review process.

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Goal 21: Create pedestrian and bicycle linkages (connections) between residential neighborhoods, parks/linear greenbelts, schools, public administrative facilities, and other activity centers, wherever physically and financially possible.

Objectives: 21.01 Utilize hike/bike trails, wherever possible, to connect residential areas with schools and parks. 21.02 Encourage the provision of pedestrian and/or bicycle pathways within large private

developments. Goal 22: Develop guidelines to preserve and promote the Downtown area. Objectives: 22.01 Consider establishment of a special zoning district for historically significant areas (e.g.,

original Downtown district). 22.02 Consider development of design standards to enhance the City's historic preservation efforts

(e.g., design guidelines for building facades and signage within historic districts).

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CITY OF MIDLOTHIAN ACRONYMSATTACHMENTS

ADA Americans with Disabilities ActAWWA American Water Works AssociationBNSF Burlington Northern Santa Fe Railroad CompanyCAFR Comprehensive Annual Financial ReportCASA Court Appointed Special AdvocatesCEDM Corporation for the Economic Development of Midlothian (4A Board)CEU Continuing Education UnitCIP Capital Improvement PlanD/FW Dallas/Fort WorthDMV Department of Motor Vehicles (Texas)DPS Department of Public SafetyEMT/P Emergency Medical Technician/ParamedicEPA Environmental Protection AgencyESD Emergency Service DistrictETJ Extra-Territorial JurisdictionFBI Federal Bureau of InvestigationFDIC Federal Deposit Insurance CorporationFHLB Federal Home Loan BanksFIRREA Financial Institutions Resource and Recovery Enforcement ActFNMA Federal National Mortgage AssociationFOMC Federal Open Market CommitteeFTE Full-Time EquivalentFY Fiscal YearGAAP Generally Accepted Accounting PrinciplesGASB Government Accounting Standards BoardGF General FundGFOA Government Finance Officers AssociationGIS Geographic Information SystemGO BOND General Obligation BondI&I Inflow and InfiltrationI&S Interest and SinkingIAMC Industrial Asset Management CouncilICSC International Council of Shopping CentersIEDC International Economic Development CouncilIFR Instrument Flight RulesMCDC Midlothian Community Development Corporation (4B Board)MGD Million Gallons DailyNASD National Association of Securities DealersNCTCOG North Central Texas Council of Governments

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CITY OF MIDLOTHIAN ACRONYMSATTACHMENTS

NRMSIR Nationally Recognized Municipal Securities Information RepositoryREACH Resources Education Action Council HelpSCADA Supervisory Control And Data AcquisitionSEC Securities and Exchange CommissionSID State Information DepositorySPCA Society for the Prevention of Cruelty to AnimalsT BILLS Treasury BillsTCEQ Texas Commission on Environmental QualityTIRZ Tax Increment Reinvestment ZoneTLETS Texas Law Enforcement Telecommunications SystemTMRS Texas Municipal Retirement SystemTMT Texas Marketing TeamsTRA Trinity River AuthorityTRWD Trinity River Water DistrictTXDOT Texas Department of Transportation

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CITY OF MIDLOTHIAN GLOSSARY

ACCOUNT - A term used to identify an individual asset, liability, expenditure control, revenue control, or fund balance. ACCOUNTING PERIOD - A period at the end of which and for which financial statements are prepared. ACCOUNTING SYSTEM - The total structure of records and procedures which discover, record, classify, summarize and report information on the financial position and results of operations of a government or nay of its funds. ACCRUAL ACCOUNTING - A basis of accounting in which revenues are recognized in the accounting period in which they are earned, and expenses are recognized in the period in which they are incurred. ACTIVITY - A specific and distinguishable service performed by a department in order to accomplish a function for which it is responsible. ADJUSTED BUDGET - Denotes adjustments to line item accounts within a fund /department. These are usually made throughout the year as needed to help managers and the control of expenditures within their budget. AD VALOREM TAX - A tax computed from the assessed valuation of land and betterments within a taxing jurisdiction and subject to taxation on January 1 of each year. AD VALOREM TAX ORDINANCE - The official enactment by the legislative body establishing the legal tax rate percentage applied to all taxable property. ADOPTED BUDGET - Denotes City Council enactment by the legislative body establishing the legal tax rate percentage applied to all taxable property. AGENCIES - federal agency securities AMERICAN WATER WORKS ASSOCIATION (A.W.W.A) - Association to monitor and advise of changes in the treatment of water. AMENDED BUDGET - Denotes revenue and expenditure estimate revisions from the adopted or adjusted budget of the fiscal year indicated. APPROPRIATION - An authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is limited by the time it may be expended. APPROPRIATION ORDINANCE - The official enactment by the City Council to establish legal authority for City officials to obligate and expend resources. ASKED - The price at which securities are offered. ASSESSED VALUATION - A valuation set upon real estate or other property by a government body, a basis for levying taxes. ASSETS - Resources owned or held by a government which have monetary value.

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AUDIT - A methodical examination of utilization of resources concluding in a written report of its findings. An audit is a test of management’s accounting system to determine the extent to which internal accounting controls are both available and being used. An Audit is intended to:

• Ascertain whether financial statements fairly present financial position and results of operations;

• Test whether transactions have been legally performed; • Identify areas for possible improvements in accounting practices and procedures; • Ascertain whether transactions have been recorded accurately and consistently; • Ascertain the stewardship of officials responsible for governmental resources

AVERAGE BALANCE - Monthly average of fund balance. BALANCE SHEET - The basic financial statement, which disclosed the assets, liabilities, and equities of an entity at a specific date in conformity with generally, accepted accounting principles. BALANCED BUDGET - A budget adopted by the legislative body and authorized by ordinance where the proposed expenditures are equal to or less than the proposed revenues. BASIS OF ACCOUNTING - A term used to refer to when revenues, expenditures, expenses and transfers and the related assets and liabilities are recognized in the accounts and reported in the financial statements. Specifically, it relates to the timing of the measurements made, regardless of the nature of the measurement on either the cash or the accrual method. BENEFITS - payments to which employees may be entitled including vacation leave, sick leave, pension benefits, death benefits and benefits due on termination of employment. BID - The price offered by a buyer of securities (when you are selling securities, you ask for a bid). BOND - A written promise, generally under seal, to pay a specified sum of money, called the face value, at a fixed time in the future, called the date of maturity, and carrying interest at a fixed rate, usually payable periodically. Note: The difference between a note and a bond is that the latter usually runs for a longer period of time and requires greater legal formality. BOND COVENANT - A legally enforceable promise made by an issuer of bonds to the bondholder, normally contained in the bond resolution or indenture (e.g. pledged revenue). BOND INDENTURE - A formal agreement also called a deed or trust between an issuer of bonds and the bondholder. BOND FUND - A fund formerly used to account for the proceeds of general obligation bond issues. Such proceeds are not accounted for in a CAPITAL PROJECTS FUND. BONDED DEBT - That portion of indebtedness represented by outstanding bonds. BOND ISSUED - Bonds sold. BROKER - A broker brings buyers and sellers together for a commission. BUDGET - A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal year. The term “budget” is used in two senses in practice. It can designate the financial plan presented to the appropriating body for adoption or the plan finally

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approved by that body. It is usually necessary to specify whether the budget under consideration is proposed and tentative or whether the appropriating body has approved it. BUDGET ADJUSTMENT - A legal procedure utilized by the City staff and City Council to revise a budget appropriation. The City of Midlothian’s City Charter requires City Council approval through the adoption of a supplemental appropriation ordinance (which specifies both the source of revenue and the appropriate expenditures account) for any inter-fund adjustments. City staff has the prerogative to adjust expenditures within a departmental budget. BUDGET CALENDAR - The schedule of essential dates or milestones, which the City departments follow in the preparation, adoption, and administration of the budget. BUDGET DOCUMENT - The instrument used by the budget-making authority to present a comprehensive financial program to the City Council. BUDGET FUNDS - Funds that are planned for certain use but have not been formally or legally appropriated by the legislative body. The budget document that is submitted for Council approval is composed of budgeted funds. BUDGET MESSAGE - A general discussion of the proposed budget as presented in writing by the budget making authority to the legislative body. BUDGET ORDINANCE - The official enactment by the City Council to legally authorize City Staff to obligate and expend resources. BUDGET YEAR - The fiscal year of the City which begins October 1 and ends September 30. BUDGETARY CONTROL - The control of management of a governmental unit or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues. BUDGETING (APPROPRIATING) - The City prepares its budget in conformity with practices prescribed or permitted by the applicable statutes of the State of Texas. As prescribed by the Statutes, the City, in its budgeting process, includes as a resource (amount available for current expenditures) a portion of the fund balance that has been accumulated in prior years. CAPITAL ASSETS - Assets of significant value with a useful life of several years. Capital assets are also called Fixed Assets. CAPITAL BUDGET - A plan of proposed capital outlays and the means of financing them for the current fiscal period. CAPITAL EQUIPMENT BUDGET - The portion of the annual operating budget that appropriates funds for the purchase of capital equipment items. These expenditures are often separated from regular operating items, such as salaries, utilities and office supplies. The Capital Equipment Budget includes funds for capital equipment purchases, such as typewriters, vehicles, furniture, machinery, building improvements, microcomputers and special tools, which are usually distinguished from operating items according to their value and projected useful life. The dollar varies according to the policy established by each jurisdiction.

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CAPITAL IMPROVEMENT PLAN (C.I.P.) - A plan for capital expenditures to purchase or construct capital projects the cost of which is incurred over a fixed period of several future years. Capital Improvement Plans address issues such as constructing roads or buildings, providing long-term physical improvements to a facility, or purchasing expensive capital equipment such as fire trucks, ambulances, dump trucks, etc. CAPITAL IMPROVEMENT PROGRAM BUDGET - A Capital Improvement Program (CIP) Budget is a separate budget from the operating budget. Items in the CIP are usually construction projects designed to improve the value of the government assets. Examples of capital improvement projects include new roads, sewer lines, buildings, recreational facilities and large scale remodeling. The City Council receives a separate document that details the CIP costs for the upcoming fiscal year. CAPITAL OUTLAYS – Expenditures that result in the acquisition of or addition to fixed assets. CAPITAL PROJECTS – Established to account for all resources, principally bond proceeds and constructing grants, which are used for the acquisition of capital facilities. CASH ACCOUNTING – A basis of accounting in which transactions are recorded when cash is either received or expended for goods and services. CASH MANAGEMENTS – The management of cash necessary to pay for government services while investing temporary cash excesses in order to earn interest revenue. Cash management refers to the activities of forecasting the inflows and outflows of cash, mobilizing cash to improve its availability for investment, establishing and maintaining banking relationships, and investing funds in order to achieve the highest interest and return available for temporary cash balances. CORPORATION FOR THE ECONOMIC DEVELOPMENT OF MIDLOTHIAN (C.E.D.M. 4A Board) - Receives ½ cent of generated sales tax revenue for operations and the mission is to attract new business and industry to Midlothian. CERTIFICATES of ACHIEVEMENT for EXCELLANCE in FINANCIAL REPORTING PROGRAM - A voluntary program administered by the GFOA to encourage governments to publish efficiently organized and easily readable financial reports and to provide technical assistance and peer recognition to the finance / budget officers preparing them. CERTIFICATE OF DEPOSIT - A time deposit with a specific maturity evidenced by a certificate. Large denomination CD’s are typically negotiable. CERTIFICATES OF OBLIGATION - Tax supported bonds that are similar to general obligation bonds and can be issued after meeting strict publication requirements and with final approval by the City Council. CHART OF ACCOUNTS - The classification system used by a city to organize the accounting for various funds. CITY CHARTER - The document that established the City as an incorporated political subdivision (municipal government) in accordance with the statutes of the State of Texas. The charter provides the form, roles and powers of the municipal government that is the City of Midlothian. CITY COUNCIL - The Mayor and six Council members collectively acting as the legislative and policy making body of the City.

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CITY SALES TAX - Revenue of a sales tax at the rate of 1% of total sales tax collected by the State. COLLATERAL – Securities, evidence of deposit or other property which a borrower pledges to secure repayment of a loan. Also refers to securities pledged by a band to secure deposits of public monies. COMPREHENSIVE ANNUAL FINANCIAL REPORT (C.A.F.R.) - Comprehensive Annual Financial Report, prepared by the Auditors or Finance after the audit report is received. The CAFR also includes an extensive introductory section and detailed statistical section that covers ten years of trend data for a variety of indicators. CONTINUING EDUCATION UNITS (C.E.U.) - education requirements for job positions to enable personnel to qualify for state certification and/or step level changes. CONTRACTUAL SERVICES – The costs related to services performed for the city by individuals, businesses, or utilities. CONTINGENCY – A budgetary appropriation reserve set-aside for emergencies or unforeseen expenditures not otherwise budgeted for. The primary contingency account requires City council approval for all expenditures. CORPORATION FOR THE ECONOMIC DEVELOPMENT OF MIDLOTHIAN (C.E.D.M.)(4A) - This fund was established in 1999 to account for the section 4A State Sales Tax collections used for the Economic Development of industrial and manufacturing activities in the City of Midlothian. Receives ½ cent of generated sales tax revenue for operations and the mission is to attract new business and industry to Midlothian. COUPON - a) The annual rate of interest that a bond’s issuer promises to pay the bondholder on the bond’s face value. B) A certificate attached to a bond evidencing interest due on a payment date. COURT APPOINTED SPECIAL ADVOCATES (C.A.S.A) - Group of Volunteers to assist Judges in making wise Life or Death decisions regarding child dependency cases. These volunteers protect the best interests of abused and neglected children in Ellis County and advocate the court system for placement in an environment that is safe, nurturing and permanent. CURRENT TAXES – Taxes that are levied and due within one year. DEALER - A dealer, as opposed to a broker, acts as a principal in all transactions, buying and selling for his own account. DEBT LIMIT - The maximum amount of outstanding gross or net debt legally permitted. DEBT REFUNDING - A common transaction in the government environment where debt is issued, usually at lower interest rates or more favorable terms and the proceeds are used to “refund” outstanding debt. There are current refundings, where the old debt is repaid immediately or advance refundings, where the proceeds of the new debt are placed into an escrow account and used to repay the bondholders of the old debt according to the payback terms. DEBT SERVICE FUND – A fund established to finance and account for the accumulation of resources for, and the payment of, general long term debt principal and interest. Also called a Sinking fund.

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DEBT SERVICE FUND REQUIREMENTS – The amounts of revenue which must be provided for a debt service fund so that all principal and interest payments can be made in full on schedule. DEBT SERVICES – The City’s obligation to pay the principal and interest of all bonds and other debt instruments to a pre-determined payment schedule. DEFICIT – The excess of liabilities of a fund over its assets. The excess of expenditures over revenues during an accounting period, or in the case of utility funds, the excess of expenses over income during the accounting period. DELINQUENT TAXES – Taxes that remain unpaid on and after the date on which a penalty for non-payment is attached. DELIVERY VERSUS PAYMENT (DVP) – There are two methods of delivery of securities: delivery versus payment and delivery versus receipt. Delivery versus payment is delivery of securities with an exchange of money for the securities. Delivery versus receipt is delivery of securities with an exchange of a signed receipt for the securities. DEPARTMENT – A major administrative division of the City which indicates overall management responsibility for operations within a functional area. DEPRECIATION – Expiration in service life of fixed assets, other than wasting assets, attributable to wear and tear through use and lapse of time, obsolescence, inadequacy, or other physical or functional cause. D/FW - Dallas/ Fort Worth area of Texas. Combination of towns and cities within the radius of Dallas and Fort Worth, Texas. DISBURSEMENT – Payment for goods and services in cash or by check. DISCOUNT – The difference between the cost price of a security and its maturity when quoted at lower than face value. A security selling below original offering price shortly after sale also is considered to be at a discount. DISCOUNT SECURITIES - Non interest baring money market instruments that are issued a discount and redeemed at maturity for full face value e.g. U.S. Treasury Bills. DISTINGUISHED BUDGET PRESENTATION PROGRAM - A voluntary program administered by the Government Finance Officers Association to encourage governments to publish efficiently organized and easily readable budget documents and to provide peer recognition and technical assistance to the fiscal officers preparing them. DIVERSIFICATION - Dividing investment funds among a variety of securities offering independent returns. EFFECTIVE TAX RATE – The tax rate that would impose the same total taxes as the previous year on properties taxed in both years. In other words, the effective tax rate gives the taxing unit approximately the same amount of money to spend as it had the year before.

EFFECTIVE TAX RATE= (Last Year’s Levy – Lost Property Levy)

(Current Total Value – New Property Value

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EMERGENCY SERVICE DISTRICT (ESD) - Taxing entity created by the Texas Legislature to provide a funding mechanism for delivering emergency services to primarily to unincorporated areas of the state. Midlothian Fire Department & Ovilla Fire Department to provide fire suppression and emergency medical services to its residents. EMPLOYEE BENEFITS – For the purpose of budgeting, this term refers to the City’s costs of health insurance, pension contributions, social security contributions, workers’ compensation and unemployment insurance costs. ENCUMBRANCE – The commitment of appropriated funds to purchase an item or service. To encumber funds means to set aside or commit funds for future expenditures. ENVIRONMENTAL PROTECTION AGENCY (E.P.A.) - Federal agency in charge of monitoring and enforcing pollution standards from all sources. EQUIPMENT REPLACEMENT FUND - Established to account for funds designated for the replacement of the city’s fleet. ESTIMATED REVENUE – The amount of projected revenue to be collected during the fiscal year. The amount of revenue appropriated is the amount approved by Council. EXTRA TERRITORIAL JURISDICTION (E.T.J.) - The unincorporated area, not part of any other city, which is contiguous to the corporate limits of the City of Midlothian. The outer limits of which are measured from the extremities of the corporate limits of the City outward for such distances as may be stipulated in the Texas Municipal Annexation Act in accordance with the total population of the incorporated City. EXPENDITURES – If the accounts are kept on the accrual basis the term designates total charges incurred, whether paid or unpaid, including expenses, provision for retirement of debt not reported as a liability of the fund from which retired, and capital outlays. If they are kept on the cash basis, the term covers only actual disbursements for these purposes. Note: Encumbrances are not considered expenditures. EXPENSES – Charges incurred, whether paid or unpaid, for operation, maintenance, and interest, and other charges, which are presumed to benefit the current fiscal period. Note: Legal provisions sometimes make it necessary to treat as expenses charges whose benefits cover future periods. (Example: purchase of materials and supplies). EXPENSE OBJECT CLASS – A basis for distinguishing types of expenditures (Example: Personnel Services, Supplies, and Capital). FEDERAL CREDIT AGENCY - Agency of the Federal government set up to supply credit to various classes of institutions and individuals, e.g. S &L’s. FEDERAL DEPOSIT INSURANCE COROPORATION (F.D.I.C.) - A federal agency that insured bank deposits, currently up to $100,000 per deposit. FEDERAL FUND RATE (the “Fed Rate”) – The rate of interest at which Fed funds are traded. This rate is currently pegged by the Federal Reserve through open-market operations. FEDERAL HOME LOAN BANKS (F.H.L.B.) - The institutions that regulate and lend to savings and loan associations. The Federal Home Loan Bank, play a role analogous to that played by the Federal Reserve Banks in relation to member commercial banks.

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FEDERAL NATIONAL MORTGAGE ASSOCIATION (F.N.M.A.) - Was chartered under the Federal National Mortgage Association Act in 1938. FNMA is a federal corporation working under the auspices of the Department of Housing and Urban Development. It is the largest single provider of residential mortgage funds in the United States. FNMA’s securities are also highly liquid and are widely accepted. FNMA assumes and guarantees that all security holders will receive timely payment of principal and interest. FEDERAL OPEN MARKET COMMITTEE (F.O.M.C.) - Consists of seven members of the Federal Reserve Board and five of the twelve Federal Reserve Bank Presidents. The committee periodically meets to set Federal Reserve guidelines regarding purchases and sales of Government securities in the open market as a means of influencing the volume of bank credit and money. FEDERAL RESERVE SYSTEM - The central bank of the United States created by Congress and consisting of a seven member Board of Governor in Washington D.C. 12 Regional banks and about 5,700 commercial banks that are members of the system. FINANCIAL POLICIES - Financial policies are used to enable the city to achieve a sound financial position. They are in writing and are updated as needed. FISCAL YEAR – The time period designated by the City signifying the beginning and ending period for recording financial transactions. The City of Midlothian has specified October 1 to September 30 as its fiscal year. FIXED ASSETS – Assets of long-term character which are intended to continue to be held or used, such as land, buildings, machinery, furniture and other equipment. FLEET - Includes all city vehicles and off-road equipment. FRANCHISE FEES - A fee paid by public service utilities for use of public property in providing their services to the citizens of the community. FULL FAITH AND CREDIT – A pledge of the general taxing power of a government to a government to repay debt obligations (typically used in reference to bonds). FUNCTION – A group of related programs crossing organizational (department) boundaries and aimed at accomplishing a broad goal or accomplishing a major service. FUND – An accounting entity that has a set of self-balancing accounts and that records all financial transactions for specific activities or government functions. Eight commonly used funds in public accounting are: general fund, special revenue funds, debt service funds, capital project funds, enterprise funds, trust and agency funds, internal service funds, and special assessment funds. FUND BALANCE – Fund balance is the excess of assets over liabilities and is known as surplus funds. GENERAL FUND (GF) – The largest fund within the City, the General Fund accounts for most of the financial resources of the government. General Fund revenues include property taxes, licenses and permits, local taxes, service charges and other types of revenue. This fund usually includes most of the basic operating services, such as fire and police protection, finance, data processing, park and recreation, libraries, public works, and general administration.

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GENERAL LEDGER – A file that contains a listing of the various accounts necessary to reflect the financial position of the government. GENERAL OBLIGATION BONDS (G.O. Bonds) – Bonds that finance a variety of public projects such as streets, buildings, and improvements; the repayment of these bonds is usually made from the General Fund, and these bonds are backed by the full faith and credit of the issuing government. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (G.A.A.P.) - Uniform minimum standards and guidelines for financial accounting and reporting. They govern the form and content of the financial statements of an entity. GAAP provides a standard by which to measure financial presentations. The primary authoritative body on the application of G.A.A.P. to state and local governments is the Governmental Accounting Standards Board. GOVERMENT ACCOUNTING STANDARDS BOARD (G.A.S.B) - The authoritative accounting and financial reporting standard-setting body for governmental entities. GOVERNMENTAL FUNDS - Funds generally used to account for tax-supported activities. There are five different types of governmental funds: the general fund, special revenue funds, debt service funds, capital projects funds, and permanent funds. GEOGRAPHIC INFORMATION SYSTEM (G.I.S.) – An organized collection of computer hardware, software, geographic data, and personnel designed to efficiently capture, store, update, manipulate, analyze, and display all forms of geographically referenced information to give you a better understanding of a place. GOAL – A statement of broad direction, purpose or intent based on the needs of the community. A goal is general and timeless; that is, it is not concerned with a specific achievement in a given period. GOVERNMENTAL ACCOUNTING – The composite of analyzing, recording, summarizing, reporting and interpreting the financial transactions of governmental units and agencies. GRANT – A contribution by one governmental unit to another. The contribution is usually made to aid in the support of a specified function (for example, education), but it is sometimes also for general purposes. HOTEL / MOTEL OCCUPANCY FEES FUND - A fund established to account for financial resources to be used for city promotions. A tax is levied upon the occupancy of any room or space furnished by any hotel. Revenue from this tax is used by the city for promotional functions, including the Chamber of Commerce and special promotional events. iCOMMUNITIES – Internet service that combines map technology with local government planning, economic development and geographic information resources (GIS). Service provided by NCTCOG (North Central Texas Council of Governments). INCODE - Software program used by Finance, Court, Public Works and Utility Billing. INCOME – This term is used in accounting for governmental enterprises and represents the excess of the revenues earned over the expenses incurred in carrying on particular phases of an enterprise’s activities. As indicated elsewhere, the excess of the total revenues over the total expenses of the enterprise for a particular accounting period is called “Net Income”. INDUSTRIAL ASSET MANAGEMENT COUNCIL (I.A.M.C.) - National broker used by CEDM for marketing of Midlothian.

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INFLOW & INFILTRATION (I&I) - study for wastewater treatment. INFRASTRUCTURE - The underlying permanent foundation or basic framework. INSTRUMENT FLIGHTS RULES (I.F.R.) - The term is generally used for pilots who are flying strictly by instruments on a flight plan monitored by flight controllers. INTEREST & SINKING (I&S) – another term for debt obligations (principal and interest) INTERFUND TRANSFERS – Amounts transferred from one fund to another. INTERGOVERNMENTAL REVENUE – Revenue received from another government for a specified purpose. In Midlothian, these funds are from the State of Texas and the Federal Government. INTERNAL SERVICE FUND – A fund established to finance and account for services and commodities furnished by a designated department or agency to other departments or agencies within a single governmental unit or to other governmental units. Amounts expended by the funds are restored thereto, either from operating earnings or by transfers from other funds, so that the original fund capital is kept intact. INVENTORY – A detailed listing of property currently held by the government. INVESTMENTS – Securities and real estate held for the production of income in the form of interests, dividends, rentals, or lease payments. The term does not include fixed assets used in city operations. INVOICE – A bill requesting payment for goods or services by a vendor or other governmental unit. LAND - A fixed asset account, which reflects the value of land owned by a governmental unit. If land is purchased, this account shows the purchase price and costs such as legal fees, filing and excavation costs, and the like, which are incurred to put the land in condition for its intended use. If land is acquired by gift, the account reflects the estimated fair value at the time of acquisition. LEVY – To impose taxes, special assessments, or service charges for the support of City activities. LIABILITIES – Debt or other legal obligations arising out of transactions in the past, which must be liquidated, renewed or refunded at some future date. LINE ITEM BUDGET – A budget that lists each expenditure category (salary, materials, telephone service, travel, etc.) separately, along with the dollar amount budgeted for each specified category. LIQUIDITY - A liquid asset is one that can be converted easily and rapidly into cash without a substantial loss of value. In the money market, a security is said to be liquid if the spread between bid and asked prices is narrow and reasonable size can be done at those quotes. LOCAL GOVERNMENT INVESTMENT POOL (L.G.I.P) - The aggregate of all funds from political subdivisions that are placed in the custody of the State Treasurer for investment and reinvestment. LONG TERM DEBT – Debt with a maturity of more than one year after the date of issuance.

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MAINTENANCE - All materials or contract expenditures covering repair and upkeep of city buildings, machinery and equipment, computer systems and land. MARKET VALUE - The price at which a security is trading and could presumably be purchased or sold. MASTER REPURCHASE AGREEMENT - A written contract covering all future transactions between the parties to repurchase / reverse repurchase agreements that establishes each party’s rights in the transactions. MATERIALS & SUPPLIES - Expendable materials and operating supplies necessary to conduct departmental activity. MATURITIES - The dates on which the principal or stated values of investments or debt obligations mature and may be reclaimed. MIDLOTHIAN COMMUNITY DEVELOPMENT CORPORATION (M.C.D.C.) - This fund was established in 1999 to account for the section 4B Sales Tax collections used for the economic development of community development activities in the City of Midlothian. Since 1999, the sales tax has been used to build and pay for the debt of the Midlothian Senior Citizen and Conference Center. MIDLOTHIAN ECONOMIC DEVELOPMENT CORPORATION- M.E.D.C. - This fund was established in 1999 to account for the section 4A State Sales Tax collections used for the Economic Development of industrial and manufacturing activities in the City of Midlothian. MILLION GALLONS DAILY (M.G.D.) – term used in measurement of water and wastewater treatment MODIFIED ACCRUAL ACCOUNTING – A basis of accounting in which expenditures are accrued but revenues are accounted for on a cash basis. This accounting technique is a combination of cash and accrual accounting since expenditures are immediately incurred as a liability while revenues are not recorded until they are actually received or are “measurable” and “available for expenditure.” Since this type of accounting basis is a conservative financial approach, it is recommended as the standard for most governmental funds. MONEY MARKET - The market in which short-term debt instruments (bills, commercial paper, banker’s acceptances, etc) are issued and traded. MUNICIPAL - Of or pertaining to a city or its government. MUNICIPAL SECURITIES RULEMAKING BOARD(M.S.R.B.) - The Municipal Securities Rulemaking Board is an independent self-regulatory organization, consisting of representatives of securities firms, dealer banks and the public, that is charged with primary rulemaking authority over dealers, dealer banks and brokers in connection with their municipal securities activities. MSRB rules are approved by the SEC and enforced by NASD for broker-dealers other than dealer banks and by the appropriate regulatory agencies for dealer banks.

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NORTH CENTRAL TEXAS COUNCIL OF GOVERNMENTS (N.C.T.C.O.G.) - A voluntary association of, by and for local governments, established to assist local governments in planning for common needs, cooperating for mutual benefit and coordinating for sound regional development. NCTCOG's purpose is to strengthen both the individual and collective power of local governments and to help them recognize regional opportunities, eliminate unnecessary duplication, and make joint decisions. NATIONALLY RECOGNIZED MUNICIPAL SECURITIES INFORMATION REPOSITORY (N.R.M.S.I.R.) - An entity recognized by the SEC under Rule 15c2-12 as being authorized to receive municipal securities information such as final official statements, material event notices and annual financial information. NON-OPERATING – Income of governmental enterprises of a business character which is not derived from the operation of such enterprises. An example is interest on investments or on bank deposits. OBJECT CODE – An expenditure category, such as salaries, supplies, or vehicles. OBJECTIVE – Desired output oriented accomplishments, which can be measured and achieved within a given time frame. Achievement of the objective advances an activity and organization toward a corresponding goal. OFFER - The price asked by a seller of securities (When you are buying securities, you ask for an offer). OPEN MARKET OPERATIONS - Purchases and sales of government and certain other securities in the open market by the New York Reserve Bank as directed by the F.O.M.C in order to influence the volume of money and credit in the economy. Open market operations are the Federal Reserve’s most important and most flexible monetary policy tool. OPERATING – As used in the accounts of governmental enterprises of a business character, the term means such costs as are necessary to the maintenance of the enterprise, the rendering of services of which operated, the sale of merchandise, the production and disposition of commodities produced, and the collection of the revenues. The term is sometimes used to describe expense for general governmental purposes. OPERATING BUDGET – The portion of the budget that pertains to daily operations that provide basic governmental services. The operating budget contains appropriations for such expenditures as personnel, supplies, utilities, materials, travel and fuel. OPERATING FUND – A fund restricted to a fiscal budget year. ORDINANCE – A formal legislative enactment by the government board of a municipality. If it is not in conflict with any higher form of law, such as state statute or constitutional provision, it has the full force and effect of law within the boundaries of the municipality to which it applies. PER CAPITA COSTS - The cost of service per person. Per capita costs are based on the population. PERFORMANCE BUDGET – A budget that focuses upon activities rather than line items. Work load and unit cost data are collected in order to assess the efficiency of services. Typical data collected might include miles of streets paved per year, cost of paved streets per mile, or tons of garbage collected per man-hour.

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PERFORMANCE INDICATORS - Financial ratios and non-financial information that identifies efforts and gauges efficiencies and accomplishments of governments in providing services. PERFORMANCE MEASURES – Specific quantitative and qualitative measure of work performed as an objective of the department. PERSONNEL SERVICES - The costs associated with compensating employees for their labor. This includes salaries and fringe benefits. PORTFOLIO - Collection of securities held by an investor. POSITION - a full-time employee working at least 40 hours per week. For example, an activity requiring three full-time and one part-time employees would have 3 ½ positions. PRIMARY DEALER - A group of government securities dealers who submit daily reports of market activity and positions and monthly financial statements to the Federal Reserve Bank of New York and are subject to its informal oversight. PROGRAM – A group of related activities performed by one or more organizational units for the purpose of accomplishing a function for which the city is responsible. PROGRAM BUDGET – A budget that focuses upon the goals and objectives of an agency or jurisdiction rather than upon its organizational budget classes of expenditure. PROJECT – Something that is contemplated or planned, a large or major undertaking, especially one involving considerable money, personnel, and equipment. PROPOSE – To offer for consideration, acceptance, or action. PROPERTY TAX – Property taxes are levied on both real and personal property according to the property’s valuation and the tax rate. PROPRIETARY FUND TYPES - Sometimes referred to as income determination or commercial-type funds, the classification used to account for a government’s ongoing organizations and activities that are similar to those often found in the private sector. All assets liabilities, equities, revenues, expenses and transfers relating to the government’s business and quasi-business activities are accounted for through proprietary funds. The GAAP uses are generally those applicable to similar businesses in the private sector and the measurement focus is on determination of net income, financial position and changes in financial position. However, where the GASB has issued pronouncements applicable to those entities and activities, they should be guided by these pronouncements. PRUDENT PERSON RULE - An investment standard. In some states the law requires that a fiduciary, such as a trustee, may invest money only in a list of securities selected by the state (the so called legal list). In other states the trustee may invest in a security if it is one which would be bought by a prudent person of discretion and intelligence who is seeking a reasonable income and preservation of capital. PUBLIC HEARING - The portion of open meetings held to present evidence and provides information on both sides of an issue.

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PURCHASE ORDER - A document issued to authorize a vendor or vendors to deliver specified merchandise or render a specified service for a stated estimated price. Outstanding purchase orders are called encumbrances. PURCHASE REQUISITION - The initial purchase request document that, if approved, is the basis for the preparation of the official purchase order. QUALIFIED PUBLIC DEPOSITORIES - A financial institution which does not claim exemption from the payment of any sales or compensating use or ad valorem taxes under the laws of this state, which has segregated for the benefit of the commission eligible collateral having a value of not less than its maximum liability and which has been approved by the Public Deposit Protection Commission to hold public deposits. RATE OF RETURN - The yield obtainable on a security based on its purchase price or its current market price. RATING AGENCIES - Independent rating services that evaluate the credit worthiness of government entities in the process of issuing bonded debt. R.E.A.C.H. (Resources Education Action Council Help) - The mission of REACH is to encourage and support safe and healthy choices vital to the well-being of our youth, families and community. Counselors provide counseling and drug education services on a full time basis to the community. They sponsor “Red Ribbon Week” promoting Safe Homes for children. RECONCILIATION – A detailed summary of increases and decreases in departmental expenditures from one budget year to another. REFUNDING BONDS - Bonds issued to retire bonds already outstanding. The refunding bonds may be used to provide the resources for redeeming outstanding bonds, or the refunding bonds may be exchanged with the holders of the outstanding bonds. REIMBURSEMENT - Repayment to a specific fund for expenditures incurred or services performed by that fund to or for the benefit of another fund. REPLACEMENT COST - The cost of an asset which can render similar service but which need not be of the same structural form as the property to be replaced. REPURCHASE AGREEMENT (RP OR REPO) - A holder of securities sells these securities to an investor with an agreement to repurchase them at a fixed price on a fixed date. The security “buyer” in effect lends the “seller” money for the period of the agreement and the terms of the agreement are structured to compensate him for this. REQUISITION – A written request from a department to the Budget/Accounting office for specific goods or services. This action precedes the authorization of a purchase order. RESERVE – An account used to earmark a portion of a fund balance to indicate that it is not appropriate for expenditures or an account used to earmark a portion of fund equity as legally segregated for a specific future use. RESOLUTION - A special or temporary order of a legislative body: an order of a legislative body requiring less legal formality than an ordinance or statute.

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REVENUE – The yield of taxes and other monetary resources that the City collects and receives into the treasury for public use. For those revenues which are recorded on the accrual basis, this term designates additions to assets which: (a) do not increase any liability; (b) do not represent the recovery of an expenditure; (c) do not represent the cancellation of certain liabilities without an increase in other liabilities or a decrease in assets; and (d) do not represent contributions of fund capital in enterprise and internal service funds. The same definition applies to those cases where revenues are recorded on the modified accrual or cash basis, except that additions would be partially or entirely recorded in cash. REVENUE BONDS – Bonds usually sold for constructing a project that will produce revenue for the government. The revenue is used to pay the principal and interest of the bond. RISK MANAGEMENT – An organized attempt to protect a government’s assets against accidental loss in the most economical method. ROLLBACK TAX RATE - This is made up of two separate components. The maintenance and operation portion of the rollback tax rate is the tax rate that is needed to raise eight percent more operating funds than the unit levied in the preceding year. The debt rate portion is the tax rate that is needed to pay the debt payments in the coming year. This part of the calculation does not depend on the prior year debt taxes at all- it simply considers what the unit will actually need for the coming year. SAFEKEEPING - A service to customers rendered by banks for a fee where by securities and valuables of all types and descriptions are held in the bank’s vault for protection. the initial distribution. S.C.A.D.A. (SUPERVISORY CONTROL & DATA ACQUISITION) - Software / hardware for Water Treatment Plant to monitor treatment of water. SECURITIES & EXCHANGE COMMISSION (S.E.C.) - Agency created by Congress to protect investors in securities transactions by administering securities legislation. SEC RULE 15C3-1 - See Uniform Net Capital Rule. SERVICE CHARGES – A fee paid to use a particular service. The fee can be a standard amount such as an admission to parks or a charge based on consumption such as water charges per 1,000 gallons. SOURCES OF REVENUE – Revenues are classified according to their source or point of origin. SOCIETY FOR PREVENTION OF CRUELTY TO ANIMALS (S.P.C.A.) - Organization designed to assistance with pet adoption, rescue of abused animals and provides a spay/neuter program. SPECIAL REVENUE FUND – a fund used to account for the proceeds of specific revenue sources (other than special assessments, expendable trust, or for major capital projects), that are legally restricted to expenditure for specified purposes. An example is the Revenue Sharing fund typically maintained by cities. STATE INFORMATION DEPOSITORY (S.I.D.) - An entity to which an issuer or obligated person that has entered into a continuing disclosure agreement under Rule 15c2-12 is required to send annual financial information and material event disclosures, if such an entity has been established within the state of the issuer.

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TAX BASE - The total value of all real and personal property in the city as of January 1st of each year as certified by the Ellis County Appraisal District. The tax base represents net value after all exemptions. TAX DUPLICATE – A listing of all taxable properties (real and personal) located within the City’s boundaries and the assessed valuation of each parcel as determined by the Ellis County Appraisal District. Another term for tax roll. TAX INCREMENT REINVESTMENT ZONE (T.I.R.Z.) - Tax Increment Reinvestment Zone was created in August 1998, encompassing 2,184 acres of land to be developed as a mixed use business park, in accordance with state of Texas Financing and Tax codes. Located within the boundaries of state highway 67 on the north, V.V. Jones Rd on the west, and Water Works Rd on the east. TAX LEVY - The resultant product when the tax rate per one hundred dollars is multiplied by the tax base. TAX RATE - A percentage applied to all taxable property to raise general revenue. It is derived by dividing the total tax levy by the taxable net property valuation. TEXAS COMMISSION ON EVIRONMENTAL QUALITY (T.E.C.Q.) – State agency that monitors pollution regulations across the state. TEXAS MARKETING TEAMS (T.M.T.) – Agency used by CEDM for marketing Midlothian TAX INCREMENT REINVESTMENT ZONE (T.I.R.Z.) - Tax Increment Reinvestment Zone was created in August 1998, encompassing 2,184 acres of land to be developed as a mixed use business park, in accordance with state of Texas Financing and Tax codes. Located within the boundaries of state highway 67 on the north, V.V. Jones Rd on the west, and Water Works Rd on the east. TEXAS LAW ENFORCEMENT TELECOMMUNICATIONS SYSTEM (T.L.E.T.S.) -Computer system that connects all law enforcement data bases (i.e., FBI, DMV, DPS). TEXAS MUNICIPAL RETIREMENT SYSTEM (T.M.R.S.) - Retirement system for municipal employees. TRINITY RIVER AUTHORITY (TRA) - Political subdivision which operates as a governmental water utility to provide wastewater treatments, water treatment, recreation reservoir facilities and industrial air/water pollution control facilities. TRA is only compensated by those using the services for which they have contracted and only to the degree services are received. TRA operates a new 3.0 mgd Mountain Creek Regional Wastewater Treatment Plant which serves Midlothian, Venus and the southern part of Grand Prairie. TREASURY BILLS (T BILLS) - A non-interest bearing discount security issued by the U.S. Treasury. Most bills are issued to mature in three months, six months or one year. TREASURY BOND - Long term U.S. Treasury securities having initial maturities of more than 10 years. TREASURY NOTES - Intermediate-term, coupon bearing U.S. Treasury securities having initial maturities from one to ten years.

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TRINITY RIVER WATER DISTRICT (T.R.W.D.) – provides water to municipalities in the D/FW Metroplex. TEXAS DEPARTMENT OF TRANSPORTATION (TX.D.O.T.) – Organization responsible for highways within the state. UNENCUMBERED BALANCE – The amount of an appropriation that is neither expanded nor encumbered. It is essentially the amount of money still available for future purchases. USER CHARGE - Charges or fees levied to recipients of a particular service (i.e. water, wastewater, waste collection). UNIFORM NET CAPITAL RULE - Securities and Exchange Commission requirements are that member firms as well as nonmember broker-dealers in securities maintain a maximum ratio of indebtedness to liquid capital of 15 to 1; also called net capital rule and net capital ratio. Liquid capital includes cash and assets easily converted into cash. UTILITY SERVICES FUND – A fund established to finance and account for operations (1) that are financed and operated in a manner similar to private business enterprises – where the intent of the governing body is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges or (2) where the governing body has decided that periodic determination of revenues earned, expense incurred, and / or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. Examples of Utility Funds are those for water and sewer utilities, airports, and solid waste services. WORKING CAPITAL – A measure of an entity’s underlying operational efficiency and short-term financial health. If an entity’s current assets do not exceed its current liabilities, then it may run into trouble repaying creditors in the short term. The working capital ratio is calculated as:

WORKING CAPITAL = Current Assets – Current Liabilities

YIELD - The rate of annual income return on an investment, expressed as a percentage. A) Obtained by dividing the current dollar income by the current market price. B) Net yield or Yield to Maturity is the current income yield minus any premium above par.

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city of midlothian, texas

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