HomeMy WebLinkAboutOrdinance 13540 ORDINANCE NO. 13 j�jCTJ
AN ORDINANCE SETTING FORTH AN ITEMIZED ESTIMATE OF THE
EXPENSE OF CONDUCTING EACH DEPARTMENT, DIVISION AND
OFFICE OF THE MUNICIPAL GOVERNMENT OF THE CITY OF FORT
WORTH FOR THE ENSUING FISCAL YEAR BEGINNING OCTOBER 1,
1998, AND ENDING SEPTEMBER 30, 1999, AND APPROPRIATING
MONEY FOR THE VARIOUS FUNDS AND PURPOSES OF SUCH
ESTIMATE; APPROPRIATING MONEY TO PAY INTEREST AND
PRINCIPAL SINKING FUND REQUIREMENT ON ALL OUTSTANDING
GENERAL INDEBTEDNESS; PROVIDING FOR PUBLIC HEARINGS
UPON THIS ORDINANCE BEFORE THE ENTIRE CITY COUNCIL
SITTING AS A COMMITTEE OF THE WHOLE; AND PROVIDING A
SAVINGS CLAUSE FOR THE REPEAL OF ALL ORDINANCES AND
APPROPRIATIONS IN CONFLICT WITH THE PROVISIONS OF THIS
ORDINANCE; AND FOR THE PUBLICATION AND FINAL PASSAGE
THEREOF.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FORT WORTH,
TEXAS:
SECTION 1 .
That the appropriation for the ensuing fiscal year beginning
October 1, 1998, and ending September 30, 1999, for the different
departments and purposes of the City of Fort Worth be fixed and
determined as follows :
I . GENERAL FUND
1 . Mayor and City Council $574, 362
2 . City Manager 4, 115, 962
3 . Housing 23, 624
4 . Development 4, 156, 773
5 . Human Relations Commission 240, 003
6. Employment and Training 76, 443
7 . Internal Audit 709, 376
8 . City Secretary 414, 361
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9 . Law 2, 403, 379
10 . Finance 4, 694, 989
11 . Human Resources 2, 412, 786
12 . Risk Management 815, 481
13 . Transportation and Public Works 26, 791, 772
14 . City Services 4, 662, 897
15 . Planning and Growth Management 1, 213, 124
16. Public Events and Facilities 7, 493, 878
17 . Police 78, 852, 783
18 . Fire 47, 534, 155
19 . Municipal Court 6, 802, 384
20 . Public Health 5, 883, 314
21 . Environmental Management 1, 231, 344
22 . Parks and Community Services 14, 197, 876
23 . Zoo 2, 717, 841
24 . Library 9, 701, 320
25 . Non-Departmental 25, 316, 386
26 . Debt Service 47, 989, 907
GENERAL FUND TOTAL $301, 026, 520
II . CIVIL SERVICE STAFFING
Police Department:
Civil service staffing for the Police Department on
October 1, 1998 will consist of 1, 193 authorized positions as
follows : 820 officers, 184 detectives, 124 sergeants, 46 lieu-
tenants, 12 captains and 5 deputy chiefs .
-2-
Fire Department:
Civil service staffing for the Fire Department on October 1,
1998, will consist of 706 authorized positions as follows : 339
firefighters, 166 engineers, 100 lieutenants, 75 captains, 23
battalion chiefs and 3 deputy chiefs .
III . CULTURE AND TOURISM FUND
The Culture and Tourism Fund shall be provided with such
revenue as may be secured from the Hotel/Motel Occupancy Tax and
other sources as shown by other ordinances heretofore passed, and
such money shall be used to meet the requirements of Culture and
Tourism Fund as provided in the budget of the City Manager, which
includes a total Culture and Tourism Fund appropriation of
$9, 256, 765 .
IV. TEMPORARY LABOR FUND
The Temporary Labor Fund shall be provided with such revenue
as may be secured from the in-house charges to City departments
for the provision of temporary labor and other such sources as
shown by other ordinances heretofore passed, and such money shall
be used to meet the requirements of the Temporary Labor Fund as
provided in the budget of the City Manager, which includes a total
Temporary Labor Fund appropriation of $889, 075 .
V. MUNICIPAL GOLF COURSE FUND
The Municipal Golf Course Fund shall be provided with such
revenue as may be secured from the Pecan Valley, Rockwood,
Z . Boaz, Meadowbrook and Sycamore Creek Golf Courses and other
-3-
sources as shown by other ordinances heretofore passed, and such
money shall be used to meet the requirements of the Municipal Golf
Course Fund as provided in the budget of the City Manager, which
includes a total Municipal Golf Course Fund appropriation of
$4, 959, 518 .
VI . AIRPORTS FUND
The Airports Fund shall be provided with such revenue as may
be secured from the various sources included in the budget of the
City Manager, and such money shall be used to meet the require-
ments of the Airports Fund as provided in the budget of the City
Manager, which includes a total Airports Fund appropriation of
$2, 751, 644 .
VII . WATER AND SEWER FUND
The Water and Sewer Fund shall be provided with such revenue
as may be secured from the sale of water, sewer services and other
sources as shown by other ordinances heretofore passed, and such
money shall be used to meet the requirements of the Water and
Sewer Fund as provided in the budget of the City Manager, which
includes a total appropriation for the Water and Sewer Fund of
$173, 744, 302 .
VIII . MUNICIPAL PARKING FACILITIES FUND
The Municipal Parking Facilities Fund shall be provided with
such revenue as may be secured from commercial off-street parking
to employees and citizens and commercial office space leases in
the Municipal Parking Garage and other sources as shown by other
-4-
ordinances heretofore passed, and such money shall be used to meet
the requirements of the Municipal Parking Facilities Fund as
provided in the budget of the City Manager, which includes a total
Municipal Parking Facilities Fund appropriation of $222, 999 .
IX. OFFICE SERVICES FUND
The Office Services Fund shall be provided with such revenue
as may be secured from the in-house charges to City departments
for the provision of microfilming and office copying services,
printing and graphics services, plus other in-house functions such
as the messenger and mail services, and other sources as shown by
other ordinances heretofore passed, and such money shall be used
to meet the requirements of the Office Services Fund as provided
in the budget of the City Manager, which includes a total Office
Services Fund appropriation of $1, 846, 398 .
X. EQUIPMENT SERVICES FUND
The Equipment Services Fund shall be provided with such
revenue as may be secured from charges for the performance of
maintenance and operations functions at the City' s six service
centers plus on-site maintenance work performed at the City' s
landfills, and other sources as shown by other ordinances hereto-
fore passed, and such money shall be used to meet the requirements
of the Equipment Services Fund as provided in the budget of the
City Manager, which includes a total Equipment Services fund
appropriation of $11, 810, 701 .
-5-
XI . SOLID WASTE FUND
The Solid Waste Fund shall be provided with such revenue as
may be secured from the collection of municipal solid waste and
other sources as shown by other ordinances heretofore passed, and
such money shall be used to meet the requirements of the Solid
Waste Fund as provided in the budget of the City Manager, which
includes a total appropriation for the Solid Waste Fund of
$20, 735, 448 .
XII . INFORMATION SYSTEMS FUND
The Information Systems Fund shall be provided with such
revenue as may be secured from in-house transfers from City
departments for the provision of basic telephone line service,
maintenance of telephone lines and instruments, lease/purchase of
telephone instruments and other equipment, support in the
operation and maintenance of personal computers, design,
fabrication, procurement, installation and maintenance of
electronic equipment, maintenance of the trunk system and other
sources as shown by other ordinances heretofore passed, and such
money shall be used to meet the requirements of the Information
Systems Fund as provided in the budget of the City Manager, which
includes a total Information Systems Fund appropriation of
$10, 708, 685 .
XIII . LAKE WORTH TRUST FUND
The Lake Worth Trust Fund shall be provided with such revenue
as may be secured from sales and leases of Lake Worth properties
-6-
and other sources as shown in the budget of the City Manager, and
such money shall be used to meet requirements of the Lake Worth
Trust Fund as provided in the budget of the City Manager, which
includes a total Lake Worth Trust Fund appropriation of $752, 434 .
XIV. CABLE COMMUNICATIONS OFFICE
The Cable Communications Office shall be provided with such
revenue as may be secured from the various sources included in the
budget of the City Manager, and such money shall be used to meet
the requirements of the Cable Communications office as provided in
the budget of the City Manager, which includes a total Cable
Communications Office appropriation of $848, 659.
XV. RAILTRAN FUND
The Railtran Fund shall be provided with such revenue as may
be secured from revenue of DFW Railtran and other sources as shown
in the budget of the City Manager, and such money shall be used to
meet requirements of the Railtran Fund as provided in the budget
of the City Manager, which includes a total Railtran Fund
appropriation of $3, 392, 281 .
XVI . PROPERTY AND CASUALTY INSURANCE
The Property and Casualty Insurance Fund shall be provided
with such revenue as may be secured from the City contributions
from each operating fund and from the various sources included in
the budget of the City Manager, and such money shall be used to
meet the requirements of the Property and Casualty Insurance Fund
as provided in the budget of the City Manager, which includes a
-7-
total Property and Casualty Insurance Fund appropriation of
$4, 635, 078 .
XVII . WORKERS ' COMPENSATION INSURANCE FUND
The Workers ' Compensation Insurance Fund shall be provided
with such revenue as may be secured from the City contributions
from each operating department and from the various sources
included in the budget of the City Manager, and such money shall
be used to meet the, requirements of the Workers ' Compensation
Insurance Fund as provided in the budget of the City Manager,
which includes a total Workers ' Compensation Insurance Fund
appropriation of $6, 709, 050 .
XVIII . HEALTH INSURANCE FUND
The Health Insurance Fund shall be provided with such revenue
as may be secured from the City contributions from each operating
department, from contributions from employees and retirees, and
from the various sources included in the budget of the City
Manager, and such money shall be used to meet the requirements of
the Health Insurance Fund as provided in the budget of the City
Manager, which includes a total Health Insurance Fund appropria-
tion of $24, 449, 454 .
XIX. UNEMPLOYMENT COMPENSATION INSURANCE FUND
The Unemployment Compensation Insurance Fund shall be pro-
vided with such revenue as may be secured from the City contribu-
tions from each operating department and from the various sources
included in the budget of the City Manager, and such money shall
-8-
be used to meet the requirements of the Unemployment Compensation
Insurance Fund as provided in the budget of the City Manager,
which includes a total Unemployment Compensation Insurance Fund
appropriation of $300, 000 .
XX. ENGINEERING DEPARTMENT FUND
The Engineering Department Fund shall be provided with such
revenue as may be secured from the in-house charges to City
departments for the provision of engineering services and other
such sources as shown by other ordinances heretofore passed, and
such money shall be used to meet the requirements of that
department as provided in the budget of the City Manager, which
includes a total Engineering Department Fund appropriation of
, $8, 107, 911 .
XXI . ENVIRONMENTAL MANAGEMENT FUND
The Environmental Management Fund shall be provided with such
revenue as may be secured from the City' s environmental protection
fee and other such sources as may become available from
environmental projects, and such money shall be used to meet the
requirements of the Environmental Management Fund as provided in
the budget of the City Manager, which includes a total
Environmental Management Fund appropriation of $2, 816, 748 .
XXII . AWARDED ASSETS FUND
The Awarded Assets Fund shall be provided with such revenue
as may be secured by the Police Department under state and federal
laws authorizing the forfeiture of certain property involved in
-9-
the commission of criminal offenses, and such money shall be used
for law enforcement purposes in accordance with the restrictions
in such forfeiture laws, and as provided in the budget of the City
Manager, which includes a total Awarded Assets Fund appropriation
of $657, 300 .
XXIII . CITY STORE FUND
The City Store Fund shall be provided with such revenue as
may be secured from the sale of merchandise at the City Store as
shown in the budget of the City Manager, which includes a total
City Store Fund appropriation of $124, 228 .
SECTION 2 .
That the distribution and division of the above named
appropriations be made in accordance with the budget of
expenditures submitted by the City Manager and as revised by the
City Council in accordance with the provisions of the City Charter
and adopted by the City Council, which budget is made a part of
this ordinance by reference thereto and shall be considered in
connection with the expenditures of the above appropriations .
SECTION 3 .
That on Tuesday, August 11, 1998, the City Manager presented
to the City Council his budget estimate; that the City Council of
the City of Fort Worth shall sit as a committee of the whole in
the Council Chamber at the City Hall in the City of Fort Worth on
the 18th day of August, A. D. 1998, at 10 : 00 o' clock A.M. , to hear
any complaints, suggestions or observations that any citizen,
-10-
taxpayer or party interested may desire to make with reference to
any or all of the provisions of this ordinance; and that such
committee shall continue its deliberations from time to time and
day to day until the public has been given a full opportunity to
be heard.
SECTION 4 .
That following the commencement of the public hearings for
which provision has been made in the preceding section, this
ordinance shall be published two times, one of which publications
shall not be less than ten (10) days before the second reading and
final passage of the ordinance, in the official newspaper of the
City of Fort Worth, which newspaper is one of general circulation
in said City.
SECTION 5 .
That this ordinance shall not be presented for final passage
until ten (10) full days have elapsed after its publication, as
provided by the Charter of said City.
SECTION 6.
That should any part, portion, section or part of a section
of this ordinance be declared invalid or inoperative or void for
any reason by a court of competent jurisdiction, such decision,
opinion or judgment shall in no way affect the remaining portions,
parts, sections or parts of sections of this ordinance, which
provisions shall be, remain and continue to be in full force and
effect.
-11-
SECTION 7 .
That all ordinances and appropriations for which provisions
have heretofore been made are hereby expressly repealed if in
conflict with the provisions of this ordinance.
SECTION 8 .
That this ordinance shall take effect and be in full force
and effect from and after the date of its passage and publication
as required by the Charter of the City of Fort Worth, and it is so
ordained.
APPROVED AS TO FORM AND LEGALITY:
City Attorney
Date : j)/ q! l o
ADOPTED: `3 — /- 19
EFFECTIVE :
-12-
ORDINANCE NO. / 354/0
AN ORDINANCE SETTING FORTH AN ITEMIZED ESTIMATE OF THE
EXPENSE OF CONDUCTING EACH DEPARTMENT, DIVISION AND
OFFICE OF THE MUNICIPAL GOVERNMENT OF THE CITY OF FORT
WORTH FOR THE ENSUING FISCAL YEAR BEGINNING OCTOBER 1,
1998, AND ENDING SEPTEMBER 30, 1999, AND APPROPRIATING
MONEY FOR THE VARIOUS FUNDS AND PURPOSES OF SUCH
ESTIMATE; APPROPRIATING MONEY TO PAY INTEREST AND
PRINCIPAL SINKING FUND REQUIREMENT ON ALL OUTSTANDING
GENERAL INDEBTEDNESS; PROVIDING FOR PUBLIC HEARINGS
UPON THIS ORDINANCE BEFORE THE ENTIRE CITY COUNCIL
SITTING AS A COMMITTEE OF THE WHOLE; AND PROVIDING A
SAVINGS CLAUSE FOR THE REPEAL OF ALL ORDINANCES AND
APPROPRIATIONS IN CONFLICT WITH THE PROVISIONS OF THIS
ORDINANCE; AND FOR THE PUBLICATION AND FINAL PASSAGE
THEREOF.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FORT WORTH,
TEXAS :
SECTION 1 .
That the appropriation for the ensuing fiscal year beginning
October 1, 1998, and ending September 30, 1999, for the different
departments and purposes of the City of Fort Worth be fixed and
determined as follows :
I . GENERAL FUND
1 . Mayor and City Council $581, 417
2 . City Manager 4, 247, 700
3 . Housing 23, 624
4 . Development 4, 283, 409
5 . Human Relations Commission 246, 573
6 . Employment and Training 76, 443
7 . Internal Audit 740, 822
8 . City Secretary 424, 708
-1-
9. Law 2, 507, 029
10 . Finance 4, 794, 945
11 . Human Resources 2, 491, 707
12 . Risk Management 840, 889
13 . Transportation and Public Works 26, 856, 995
14 . City Services 4, 767, 303
15. Planning and Growth Management 1, 250, 329
16. Public Events and Facilities 7, 645, 453
17 . Police 81, 618, 447
18 . Fire 49, 193, 095
19. Municipal Court 6, 989, 381
20. Public Health 6, 059, 294
21 . Environmental Management 1, 268, 208
22 . Parks and Community Services 14, 565, 969
23 . Zoo 2, 801, 464
24 . Library 9, 960,480
25. Non-Departmental 21, 264, 260
26. Debt Service 47, 989, 907
GENERAL FUND TOTAL $303, 489, 851
II . CIVIL SERVICE STAFFING
Police Department:
Civil service staffing for the Police Department on October 1,
1998 will consist of 1, 196 authorized positions as follows: 821
officers, 188 detectives, 124 sergeants, 46 lieutenants, 12
captains and 5 deputy chiefs .
-2-
Fire Department :
Civil service staffing for the Fire Department on October 1,
1998, will consist of 717 authorized positions as follows : 343
firefighters, 166 engineers, 105 lieutenants, 77 captains, 23
battalion chiefs and 3 deputy chiefs .
III . CULTURE AND TOURISM FUND
The Culture and Tourism Fund shall be provided with such
revenue as may be secured from the Hotel/Motel Occupancy Tax and
other sources as shown by other ordinances heretofore passed, and
such money shall be used to meet the requirements of Culture and
Tourism Fund as provided in the budget of the City Manager, which
includes a total Culture and Tourism Fund appropriation of
$9, 256, 765 .
IV. TEMPORARY LABOR FUND
The Temporary Labor Fund shall be provided with such revenue
as may be secured from the in-house charges to City departments
for the provision of temporary labor and other such sources as
shown by other ordinances heretofore passed, and such money shall
be used to meet the requirements of the Temporary Labor Fund as
provided in the budget of the City Manager, which includes a total
Temporary Labor Fund appropriation of $889, 075 .
V. MUNICIPAL GOLF COURSE FUND
The Municipal Golf Course Fund shall be provided with such
revenue as may be secured from the Pecan Valley, Rockwood,
Z . Boaz, Meadowbrook and Sycamore Creek Golf Courses and other
-3-
sources as shown by other ordinances heretofore passed, and such
money shall be used to meet the requirements of the Municipal Golf
Course Fund as provided in the budget of the City Manager, which
includes a total Municipal Golf Course Fund appropriation of
$4, 959, 518 .
VI . AIRPORTS FUND
The Airports Fund shall be provided with such revenue as may
be secured from the various sources included in the budget of the
City Manager, and such money shall be used to meet the require-
ments of the Airports Fund as provided in the budget of the City
Manager, which includes a total Airports Fund appropriation of
$2, 751, 644 .
VII . WATER AND SEWER FUND
The Water and Sewer Fund shall be provided with such revenue
as may be secured from the sale of water, sewer services and other
sources as shown by other ordinances heretofore passed, and such
money shall be used to meet the requirements of the Water and
Sewer Fund as provided in the budget of the City Manager, which
includes a total appropriation for the Water and Sewer Fund of
$173, 744, 302 .
VIII . MUNICIPAL PARKING FACILITIES FUND
The Municipal Parking Facilities Fund shall be provided with
such revenue as may be secured from commercial off-street parking
to employees and citizens and commercial office space leases in
the Municipal Parking Garage and other sources as shown by other
-4-
ordinances heretofore passed, and such money shall be used to meet
the requirements of the Municipal Parking Facilities Fund as
provided in the budget of the City Manager, which includes a total
Municipal Parking Facilities Fund appropriation of $222, 999 .
IX. OFFICE SERVICES FUND
The Office Services Fund shall be provided with such revenue
as may be secured from the in-house charges to City departments
for the provision of microfilming and office copying services,
printing and graphics services, plus other in-house functions such
as the messenger and mail services, and other sources as shown by
other ordinances heretofore passed, and such money shall be used
to meet the requirements of the Office Services Fund as provided
in the budget of' the City Manager, which includes a total Office
Services Fund appropriation of $1, 846, 398 .
X. EQUIPMENT SERVICES FUND
The Equipment Services Fund shall be provided with such.
revenue as may be secured from charges for the performance of
maintenance and operations functions at the City' s six service
centers plus on-site maintenance work performed at the City' s
landfills, and other sources as shown by other ordinances hereto-
fore passed, and such money shall be used to meet the requirements
of the Equipment Services Fund as provided in the budget of the
City Manager, which includes a total Equipment Services fund
appropriation of $11, 810, 701 .
-75-
XI . SOLID WASTE FUND
The Solid Waste Fund shall be provided with such revenue as
may be secured from the collection of municipal solid waste and
other sources as shown by other ordinances heretofore passed, and
such money shall be used to meet the requirements of the Solid
Waste Fund as provided in the budget of the City Manager, which
includes a total appropriation for the Solid Waste Fund of
$20, 735, 448 .
XII . INFORMATION SYSTEMS FUND
The Information Systems Fund shall be provided with such
revenue as may be secured from in-house transfers from City
departments for the provision of basic telephone line service,
maintenance of telephone lines and instruments, lease/purchase of
telephone instruments and other equipment, support in the
operation and maintenance of personal computers, design,
fabrication, procurement, installation and maintenance of
electronic equipment, maintenance of the trunk system and other
sources as shown by other ordinances heretofore passed, and such
money shall be used to meet the requirements of the Information
Systems Fund as provided in the budget of the City Manager, which
includes a total Information Systems Fund appropriation of
$10, 708, 685 .
XIII . LAKE WORTH TRUST FUND
The Lake Worth Trust Fund shall be provided with such revenue
as may be secured from sales and leases of Lake Worth properties
-6-
and other sources as shown in the budget of the City Manager, and
such money shall be used to meet requirements of the Lake Worth
Trust Fund as provided in the budget of the City Manager, which
includes a total Lake Worth Trust Fund appropriation of $752, 434 .
XIV. CABLE COMMUNICATIONS OFFICE
The Cable Communications Office shall be provided with such
revenue as may be secured from the various sources included in the
budget of the City Manager, and such money shall be used to meet
the requirements of the Cable Communications office as provided in
the budget of the City Manager, which includes a .total Cable
Communications Office appropriation of $848, 659 .
XV. RAILTRAN FUND
The Railtran Fund shall be provided with such revenue as may
be secured from revenue of DFW Railtran and other sources as shown
in the budget of the City Manager, and such money shall be used to
meet requirements of the Railtran Fund as provided in the budget
of the City Manager, which includes a total Railtran Fund
appropriation of $3, 392, 281 .
XVI . PROPERTY AND CASUALTY INSURANCE
The Property and Casualty Insurance Fund shall be provided
with such revenue as may be secured from the City contributions
from each operating fund and from the various sources included in
the budget of the City Manager, and such money shall be used to
meet the requirements of the Property and Casualty Insurance Fund
as provided in the budget of the City Manager, which includes a
-7-
total Property and Casualty Insurance Fund appropriation of
$4, 635, 078 .
XVII . WORKERS ' COMPENSATION INSURANCE FUND
The Workers ' Compensation Insurance Fund shall be provided
with such revenue as may be secured from the City contributions
from each operating department and from the various sources
included in the budget of the City Manager, and such money shall
be used to meet the requirements of the Workers ' Compensation
Insurance Fund as provided in the budget of the City Manager,
which includes a total Workers ' Compensation Insurance Fund
appropriation of $6, 709, 050 .
XVIII. HEALTH INSURANCE FUND
The Health Insurance Fund shall be provided with such revenue
as may be secured from the City contributions from each operating
department, from contributions from employees and retirees, and
from the various sources included in the budget of the City
Manager, and such money shall be used to meet the requirements of
the Health Insurance Fund as provided in the budget of the City
Manager, which includes a total Health Insurance Fund appropria-
tion of $24, 449, 454 .
XIX. UNEMPLOYMENT COMPENSATION INSURANCE FUND
The Unemployment Compensation Insurance Fund shall be pro-
vided with such revenue as may be secured from the City contribu-
tions from each operating department and from the various sources
included in the budget of the City Manager, and such money shall
-8-
be used to meet the requirements of the Unemployment Compensation
Insurance Fund as provided in the budget of the City Manager,
which includes a total Unemployment Compensation Insurance Fund
appropriation of $300, 000 .
XX. ENGINEERING DEPARTMENT FUND
The Engineering Department Fund shall be provided with such
revenue as may be secured from the in-house charges to City
departments for the provision of engineering services and other
such sources as shown by other ordinances heretofore passed, and
such money shall be used to meet the requirements of that
department as provided in the budget of the City Manager, which
includes a total Engineering Department Fund appropriation of
$8, 107, 911 .
XXI . ENVIRONMENTAL MANAGEMENT FUND
The Environmental Management Fund shall be provided with such
revenue as may be secured from the City' s environmental protection
fee and other such sources as may become available from
environmental projects, and such money shall be used to meet the
requirements of the Environmental Management Fund as provided in
the budget of the City Manager, which includes a total
Environmental Management Fund appropriation of $2, 816, 748 .
XXII . AWARDED ASSETS FUND
The Awarded Assets Fund shall be provided with such revenue
as may be secured by the Police Department under state and federal
laws authorizing the forfeiture of certain - property involved in
-9-
the commission of criminal offenses, and such money shall be used
for law enforcement purposes in accordance with the restrictions
in such forfeiture laws, and as provided in the budget of the City
Manager, which includes a total Awarded Assets Fund appropriation
of $657, 300 .
XXIII . CRIME CONTROL AND PREVENTION DISTRICT FUND
The Crime Control and Prevention District Fund shall be
provided with such revenue as shall be appropriated to same by the
Fort Worth Crime Control and Prevention District in accordance
with law, and such money shall be used as provided for by law and
the purposes specified by the Fort Worth Crime Control and
Prevention District, and as provided in the budget of the City
Manager, which includes a total Crime Control and Prevention
District Fund appropriation of $30, 661, 751 .
XXIV. CITY STORE FUND
The City Store Fund shall be provided with such revenue as
may be secured from the sale of merchandise at the City Store as
shown in the budget of the City Manager, which includes a total
City Store Fund appropriation of $124, 228 .
SECTION 2 .
That the distribution and division of the above named
appropriations be made in accordance with the budget of
expenditures submitted by the City Manager and as revised by the
City Council in accordance with the provisions of the City Charter
and adopted by the City Council, which budget is made a part of
-10-
this ordinance by reference thereto and shall be considered in
connection with the expenditures of the above appropriations .
SECTION 3 .
That on Tuesday, August 11, 1998, the City Manager presented
to the City Council his budget estimate; that the City Council of
the City of Fort Worth shall sit as a committee of the whole in
the Council Chamber at the City Hall in the City of Fort Worth on
the 18th day of August, A. D. 1998, at 10 : 00 o ' clock A.M. , to hear
any complaints, suggestions or observations that any citizen,
taxpayer or party interested may desire to make with reference to
any or all of the provisions of this ordinance; and that such
committee shall continue its deliberations from time to time and
day to day until the public has been given a full opportunity to
be heard.
SECTION 4 .
That following the commencement of the public hearings for
which provision has been' made in the preceding section, this
ordinance shall be published two times, one of which publications
shall not be less than ten (10) days before the second reading and
final passage of the ordinance, in the official newspaper of the
City of Fort Worth, which newspaper is one of general circulation
in said City.
SECTION 5 .
That this ordinance shall not be presented for final passage
until ten (10) full days have elapsed after its publication, as
-11-
provided by the Charter of said City.
SECTION 6.
That should any part, portion, section or part of a section
of this ordinance be declared invalid or . inoperative or void for
any reason by a court of competent jurisdiction, such decision,
opinion or judgment shall in no way affect the remaining portions,
parts, sections or parts of sections of this ordinance, which
provisions shall be, remain and continue to be in full force and
effect.
SECTION 7 .
That all ordinances and appropriations for which provisions
have heretofore been made are hereby expressly repealed if in
conflict with the provisions of this ordinance.
SECTION 8 .
That this ordinance shall take effect and be in full force
and effect from and after the date of its passage and publication
as required by the Charter of the City of Fort Worth, and it is so
ordained.
AP ROVED AS TO FORM AND LEGALITY:
City Atto('�'
ne
O� (,
Date : I
ADOPTED: T/ /r?�
EFFECTIVE :
-12-
SCHEDULE OF CHANGES
MADE BY THE CITY COUNCIL
TO THE CITY MANAGER'S
PROPOSED 1998-99 BUDGET
Explanation of Revenue Changes:
Original General Fund Revenue Estimate $301,026,520
SALES TAX +$1,044,325
Original Estimate $ 64,101,166
Revised Estimate 65,145,491
This increase of$1,044,323 is due to additional sales tax revenue based on current year
re-estimates.
LICENSES AND PERMITS +500,000
Original Estimate $ 34,160,947
Revised Estimate $ 34,660,947
This increase of$500,000 is due to the TU Franchise Fee increase and current re-estimates.
FINES AND FORFEITURES +$300,000
Original Estimate $ 10,535,877
Revised Estimate $ 10,835,877
This increase of$300,000 is based on current re-estimates for Municipal Court.
USE OF MONEY AND PROPERTY +$150,000
Original Estimate $ 10,725,891
Revised Estimate $ 10,875,891
This increase of$150,000 is based on current re-estimates for Auction Revenue.
FROM OTHER AGENCIES -$48,062
Original Estimate $ 1,004,125
Revised Estimate $ 956,063
This decrease of$48,062 is the result of the completion of payments from the
Zoological Association in FY1998. This is partially offset by an increase of
$50,000 based on re-estimates from indirect cost reimbursements.
CHARGES FOR CURRENT SERVICES -$237,531
Original.Estimate $ 15,174,657
Revised Estimate $ 14,937,126
This decrease of$380,000 is due to the correction of the revenue projection for police
responses for false alarms. An additional decrease of$38,956 is due to a reduction
of administrative service charges for the Municipal Golf Fund based on the new cost
allocation plan. These decreases are offset by a $102,000 increase for the proposed
fee addition for Fire false alarms. An increase of$79,425 is included for a revised
projection of revenue for burglar alarm permits.
Page 1
TRANSFERS +$754,599
Original Estimate $ 6,908,905
Revised Estimate $ 7,663,504
An increase of$936,489 is included as a transfer from the Crime District to
the General Fund to fund 2% of the across the board pay increases for Police.
This is partially offset by a $181,890 decrease for a transfer from the Airports
Fund to the General Fund that will not occur.
REVISED GENERAL FUND REVENUE TOTAL $303,489,851
NET CHANGE FROM CITY MANAGER'S PROPOSED BUDGET $2,463,331
Page 2
Explanation of Appropriation Changes:
Original General Fund Appropriation $301,026,520
MAYOR& COUNCIL +$7,055
Original Proposed Appropriation $ 574,362
Budget Approved by City Council $ 581,417
An increase of$7,055 for 5% across the board salary increases is included.
CITY MANAGER +$131,738
Original Proposed Appropriation $ 4,115,962
Budget Approved by City Council $ 4,247,700
An increase of$131,738 for 5% across the board salary increases is included.
DEVELOPMENT +$126,636
Original Proposed Appropriation $ 4,156,773
Budget Approved by City Council $ 4,283,409
An increase of$126,636 for 5% across the board salary increases is included.
HUMAN RELATIONS COMMISSION +$6,570
Original Proposed Appropriation $ 240,003
Budget Approved by City Council $ 246,573
.An increase of$6,570 for 5% across the board salary increases is included.
INTERNAL AUDIT +$31,446
Original Proposed Appropriation $ 709,376
Budget Approved by City Council $ 740,822
An increase of$31,446 for 5% across the board salary increases is included.
CITY SECRETARY +$10,347
Original Proposed Appropriation $ 414,361
Budget Approved by City Council $ 424,708
An increase of$10,347 for 5% across the board salary increases is included.
LAW +$103,650
Original Proposed Appropriation $ 2,403,379
Budget Approved by City Council $ 2,507,029
An increase of$103,650 for 5% across the board salary increases is included.
FINANCE +$99,956
Original Proposed Appropriation $ 4,694,989
Budget Approved by City Council - $ 4,794,945
An increase of$99,956 for 5% across the board salary increases is included.
Page 3
HUMAN RESOURCES +$78,921
Original Proposed Appropriation $ 2,412,786
Budget Approved by City Council $ 2,491,707
An increase of$31,446 for 5% across the board salary increases is included.
RISK MANAGEMENT +$25,408
Original Proposed Appropriation $ 815,481
Budget Approved by City Council $ 840,889
An increase of$31,446 for 5% across the board salary increases is included.
TRANSPORTATION & PUBLIC WORKS +$65,223
Original Proposed Appropriation $ 26,791,772
Budget Approved by City Council $ 26,856,995
A decrease of$500,000 for street maintenance is included. This is offset by
an increase of$565,223 for 5% across the board salary increases.
CITY SERVICES +$104,406
Original Proposed Appropriation $ 4,662,897
Budget Approved by City Council $ 4,767,303
An increase of$104,406 for 5% across the board salary increases is included.
PLANNING & GROWTH MANAGEMENT +$37,205
Original Proposed Appropriation $ 1,213,124
Budget Approved by City Council $ 1,250,329
An increase of$37,205 for 5% across the board salary increases is included.
PUBLIC EVENTS +$151,575
Original Proposed Appropriation $ 7,493,878
Budget Approved by City Council $ 7,645,453
An increase of$151,575 for 5% across the board salary increases is included.
POLICE +$2,765,664
Original Proposed Appropriation $ 78,852,783
Budget Approved by City Council $ 81,618,447
An increase of$617,752 for 5% across the board salary increases is included
for non-Civil Service employees. An increase of$2,147,912 for 5% across the
board salary increases is included for Civil Service employees.
FIRE +$1,658,940
Original Proposed Appropriation $ 47,534,155
Budget- Approved by City Council $ 49,193,095
An increase of$177,410 for 5% across the board salary increases is included
for non-Civil Service employees. An increase of$1,481,530 for 5% across the
board salary increases is included for Civil Service employees.,
Page 4
MUNICIPAL COURT +$186,997
Original Proposed Appropriation $ 6,802,384
Budget Approved by City Council $ 6,989,381
An increase of$186,997 for 5% across the board salary increases is included.
PUBLIC HEALTH +$175,980
Original Proposed Appropriation $ 5,883,314
Budget Approved by City Council $ 6,059,294
An increase of$175,980 for 5% across the board salary increases is included.
ENVIRONMENTAL MANAGEMENT +$36,864
Original Proposed Appropriation $ 1,231,344
Budget Approved by City Council $ 1,268,208
An increase of$36,864 for 5% across the board salary increases is included.
PARKS & COMMUNITY SERVICES +$368,093
Original Proposed Appropriation $ 14,197,876
Budget Approved by City Council $ 14,565,969
An increase of$368,093 for 5% across the board salary increases is included.
ZOO +$83,623
Original Proposed Appropriation $ 2,717,841
Budget Approved by City Council $ 2,801,464
An increase of$83,623 for 5% across the board salary increases is included.
LIBRARY +$259,160
Original Proposed Appropriation $ 9,701,320
Budget Approved by City Council $ 9,960,480
An increase of$259,160 for 5% across the board salary increases is included.
NON-DEPARTMENTAL -$4,052,126
Original Proposed Appropriation $ 73,306,293
Budget Approved by City Council $ 69,254,167
This includes a decrease of$4,209,273 for salary increases that have been
reallocated to department budgets. This is offset by an increase of$157,147,
including $32,147 for the ambulance subsidy, $100,000 for the Arts Council,
$15,000 for the Women's Haven, and $10,000 for Alliance for Children.
REVISED GENERAL FUND TOTAL $303,489,851
NET CHANGE FROM CITY MANAGER'S PROPOSED BUDGET $2,463,331
Page 5
000❑ _ 0 000
NANCY LEE&PERRY R
BASS
PERFORMANCE
UALLI
Nancy Lee and Perry R. Bass Performance Hall
Background Information
The Nancy Lee and Perry R. Bass Performance Hall, newest crown jewel in a city
which already boasts the nation's third largest cultural district, is an important symbol of
one of the most success downtown revitalization efforts in the country. Built"on time and
on budget,"entirely with private funds, the $67 million facility is the first-ever permanent
home of the Fort Worth Symphony Orchestra, Fort Worth Dallas Ballet, Fort Worth Opera,
and the Van Cliburn International Piano Competition. It will also host special productions
of Casa Manana musicals.
A showpiece as well as a showcase, the 2,056 seat,multipurpose Hall is
characteristic of the classic European opera house form, with an 80-foot diameter Great
Dome topping the Founders Concert Theater and 48-foot tall angels sculpted from Texas
�\ limestone, gracing the Grand Faeade. Every aspect of the Hall's design, led by architect
David M. Schwarz/Architectural Services, Inc., has focused on superb acoustics,
exceptional sight lines and ambience on a level with the great halls of Europe and America.
There are six seating levels in the audience chamber arranged in successive horseshoe-
shaped tiers, including two piano boxes,which exist in no other performance space in the
world.
More than 6,000 families, individuals, foundations and businesses from a broad
spectrum of the community have contributed to building the Hall—gifts including a child
who sent tooth fairy money and a country-western band member who came to love the
symphony. Donations to date have passed the $78 million mark, allowing the creation of
$5 million in enhancements to the original brtiittitg Ptd1e I ;'the_creation of
children's education,long-term capital rnainlenaiio imt1 biaflding operations endow rents;
and for the construction of rehearsal facilities. twoteystone donations--an$1 trillion
grant from the Sid W. Richardson Foundation and a$10 Y llion;grt nt from'tht'-Bumett_
Foundation helped get the capital campaign'€or Bass Per46rffiance 11all off to an impr'essIive
financial start. Nancy Lee and Perry R. Bass, for whom the Hall is bred,-donated the "
40,000 square-footpiece of land on which the building is builtaiA also established a$10
million endowment For the ongoing operations and maintenance ortheHbill.
The creation of Bass Performance Hall began in 1902, when Pei&rming Arts Fort
Worth was formed to manage and fund the des n, consutel oh arA operation of the Hall.
On June 1, 1995, ground was broken and the new'building vias given its r�ai ie. A six-
week Grand Opening Festival for the Hall began May l,'M9.
8.
The Hall sits on a hill city block encompassed"bv C`ommeite,bilhoun, Fourth and
Fifth Streets in the historic Sundance Square district in dbW town VoA WM"h.
PERVORMING ARTsToRT W612TR,"INC,
Maddox-Muse Administratton Hall,330 East 4th Street,Fort Worth,Texas 76102 (817)212-4300 FAX: (817)336-4804
1
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
PRESENTED TO
City of Fort Worth,
Texas
For the Fiscal Year Beginning
October 1 , 1997
President Executive Director
The Government Finance Officers Association of the United States and Canada(GFOA)
presented an award of Distinguished Budget Presentation to the City of Fort Worth for
its annual budget for the fiscal year beginning October 1, 1997.
In order to receive this award,a governmental unit must publish a budget document that
meets program criteria as a policy document, as an operations guide, as a financial plan
and as a communication device.
The award is valid for a period of one year only.We believe our current budget continues
to conform to program requirements, and we are submitting it to GFOA to determine its
eligibility for another award.
TABLE OF CONTENTS
ORGANIZATIONAL GENERAL FUND.................F-1 SOLID WASTE FUND..........N-1
INFORMATION
STRONG NEIGHBORHOODS MUNICIPAL GOLF FUND... 0-1
City Officials..........................A-1
Housing ............................... G-1 AIRPORTS FUND................P-1
Department Heads...............A-2
1998 Awards.........................A-3 Human Relations............... G-15
City Organizational Chart.....A-7 Planning &Growth MUNICIPAL PARKING
Management................... G-23 FACILITIES FUND.............. Q-1
Total City Operating Budget Parks&Community
Organizational Chart...........A-8 Services.......................... G-31 INTERNAL SERVICE FUNDS
City Council District Map......A-9 Zoo .................................... G-41
Public Library..................... G-49 Fund Statement....................R-1
CITY MANAGER'S Equipment Service Fund ......R-3
MESSAGE............................B-1 SOUND ECONOMY Information Systems Fund..R-21
FINANCIAL MANAGEMENTEngineering Fund ...............R-37
Development........................H-1 Office Services Fund..........R-53
POLICY STATEMENTS C-1 Employment and Training...H-13
Temporary Labor Fund......,R-67
INTRODUCTORY Transportation and
INFORMATION Public Works....................H-23 SPECIAL FUNDS
Public Events......................H-33
Statement of Vision ..............D-1 Insurance Funds...................S-1
Budget Format......................D-3 SAFE COMMUNITY Culture and Tourism Fund..S-19
Budget Procedure and Cable Communications
City Services.......................... I-1
Philosophy.........................D-7 Office Fund.......................S-35
Police................................... I-11
Budget Calendar.................D-11 Lake Worth Trust Fund.......S-49
Fire ...................................... I-27
Community Profile and Municipal Courts.................. 1-41 Railtran ...............................S-63
Economic Trends ............D-15 public Health........................ 1-51 Environmental Management
Financial Trend Indicators..D-26 Environmental
Fund.................................S-77
Relationships with Other Management..................... 1-59 Awarded Assets
Entities.............................D-37 Trust Fund........................S-93
SUPPORT SERVICES City Store...............:............S-95
SUMMARY INFORMATION Mayor and City Council Grant Funds Summa S-97
Summary�������
Budget Ordinances...............E-1 City Manager........................ J-5 CRIME CONTROL AND
Schedule of Changes.........E-19 Internal Audit....................... J-13 PREVENTION DISTRICT.....T-1
General Fund City Secreta J-19
Budget Synopsis..............E-25 Law..................................... J-23 SALARY SCHEDULE..........0-1
Summary of Resources and Finance.......................:.......
Appropriation by Fund.....E-36 Human Resources.............. J-37 GLOSSARY..........................V-1
Total Operating Budget Risk Management............... J-43
and Total Revenues...........E-39 Non-Departmental.............. J-51
General Fund Budget
Expenditures and DEBT SERVICE...................K-1
Revenues.........................E-40
Summary of Authorized CAPITAL PROJECTS
Positions and Expenditures PLAN.................................... L-1
General Fund................E-41 WATER AND
Other Funds..................E-42 WASTEWATER FUND ....... M-1
A-1
City of Fort Worth, Texas
City Officials
Kenneth L. Barr
Mayor
Jim Lane Clyde Picht
Place 2 Place 6
Chuck Silcox Jeff Wentworth
Place 3 Place 7
Becky Haskin Ralph McCloud
Place 4 Place 8
Frank Moss Cathy Hirt
Place 5 Place 9
Bob Terrell
City Manager
Mike Groomer Charles R. Boswell
Ramon Guajardo Libby Watson
Assistant City Managers
Budget Office Staff
Susan Alanis Bridgette Garrett Skip Krueger
Clifford Blackwell Kristin Glass Melissa McNair
Kristin Button Clinton Spruill
A-3
City of Fort Worth
1998 Awards
City Manager's Office
* Government Hispanic Business Advocate of the Year Awarded to Ramon Guajardo
from the Hispanic Chamber of Commerce
* Communicator of the Year Awarded to Pat Svacina from the International
Association of Business Communicators
* Safe Community Award Awarded to Libby Watson from the Crime Commission of
Tarrant County
* Public Safety Program Excellence Award in Memory of William H. Hansell, Sr. and
Alice Hansell Awarded to Bob Terrell from ICMA
* Government Finance Officers Association - Distinguished Budget Presentation
Award
* Silver Circle Award for Citizen Participation from City County Communications &
Marketing Association (3CMA) for the 1998 Capital Improvement Program
* Awards for Voice, the City of Fort Worth's newsletter, from the International
Association of Business Communications (IABC):
* For newsletter design, Award of Merit, to Cecilia Jacobs
* For writing, Award of Excellence and an Award of Merit, to Cecilia Jacobs
* For printed materials, Award of Excellence, to Cecilia Jacobs
* For black and white photography, Honorable Mention, to Cecilia Jacobs
Cable Office
* 2nd Place Award for City Page Update from the National Association of
Telecommunications Officers and Advisors
* 3`d Place for Sports Coverage of TCU vs. OSU Football Game from the National
Association of Telecommunications Officers and Advisors
* CCT Program, Music Venue, Voted Best Local Cable Access Show by Readers in
C. the Fort Worth Star Telegram Survey of Best of Tarrant County
A-5
Human Resources
* Mayor's Committee on Disabilities received from the National Organization on
Disabilities for the Friendly Home
* Local Award from REACH (Rehabilitation, Education, Advocacy for Citizens with
Handicaps) for Implementation of the ADA.
Library
Texas Book Festival Award
Parks and Community Services
* John Clay Recipient of the National Humanitarian Award from the National
Recreation and Park Association
* National Service Awarded Given to the Friends of the Nature Center by the National
Recreation and Park Association
* YMCA of Metropolitan Fort Worth Recognition for Collaborative Efforts
* 1997 Fort Worth Beautiful Award for Burnett Park from the Fort Worth Garden Club,
Inc. and Fort Worth Clean City
* National Recreation and Park Association Southwest Region Individual Citation
Award to Elsie Bradford
* National Recreation and Park Association Southwest Support Group Citation Award
to Friends of the Nature Center
* Texas Recreation and Park Society Awarded Earl Russell with the Minority in
Leisure Frontliner Award
* 1998 Host of the National Women's Softball Team Festival and Competition
* Case Manager Award from the Texas Department of Housing and Community
Affairs
* Exemplary Performance Award from the Texas Department of Housing and
Community Affairs
A-7
CITIZENS OF FORT WORTH
MAYOR
AND COUNCIL
$581,417 13.0 A.P.
•CRIME CONTROL DISTRICT BOARD
•D/FW AIRPORT BOARD
•FORT WORTH HOUSING AUTHORITY r ADVISORY
•FORT WORTH TRANSPORTATION AUTHORITYL BOARDS
•RAILTRAN BOARD
•RETIREMENT BOARD
CITY CITY MANAGER CITY ATTORNEY f$740,8; jR.
SECRETARY$424,708 8.0 A.P. 52,507,029 38.0 A.P.
CABLE
CITY MANAGER'S
$848,659 13.0 A.P. OFFICE
CULTURE DEBT RAILTR��1.25
CITY NON- rOFFICE SERVICES,
AND SERVICE STORE. DEPARTMENTAL� j
TOURISM 11AM11AM J�
$7,199,706 7.0 A.P. $4 247,700 54.0 A.P.
547,989,907 0.0 A.P. S3,392,281 .. $124,228 2.0 A.P. 521,26/,260 J.0 A.P. L 1,B46,J98 180 A.J
Strong Neighborhoods Sound Economy Safe Community Support Services
HOUSING AVIATION CITY SERVICES FINANCE
L1i
a �
$23,624 0.0 A.P. $2,751,644 29.75 A.P. 54,767,303 67.5 A.P. $4,794,945 60.0 A.P.
1\ EQUIPMENT SERVICES
HUMAN RELATIONS DEVELOPMENT DIVISION HUMAN RESOURCES
i COMMISSION $11,810,701 153.0 A.P.
$246,573 3.75 A.P. $4,283,409 77.0 A.P. SOLID WASTE $2,491,707 35.0 A.P.
520,735,446 78.0 A.P.
TEMPORARYLABOR
LIBRARY ENGINEERING ENVIRONMENTAL $889,075 2.0 A.P.
MANAGEMENT
INFORMATION SYSTEMS
59,960,480 182.25 A.P. $8,107,911 -161.0 A.P. F .-
$1,268,208 20.0 A.P. �i �"'
LAKE WORTH TRUST �l
PARKS AND
F$752,434o.a A.P. ENVIRONMENTAL s1o,7os,66s - 107.0 A.P.
COMMUNITY MANAGEMENT FUND
SERVICES $2,816,748 20.0 A.P.
$14,565,969 273. AND TRAI
4 A.P. EMPLOYMENTNING FIRE RISK MANAGEMENT
GOLF
$4,959,518 64.0 A.P. 576,443 0.0 A.P. $840,889 12.0 A.P.
$49193 095 762.0 A.P.
PLANNING AND PUBLIC EVENTS INSURANCE FUNDS
•
GROWTH AND MUNICIPAL COURT Group Health
$24,449,454
MANAGEMENT y/Ca
FACILITIES`
•Property/Casualty
51,250,329 16.0 A.P. 57,645,453 109.0 A.P. $4,635,078
$6,989,361 141.5 A.P. •Unemployment Comp
ZOO TRANSPORTATION $300,000
AND PUBLIC POLICE •Workers'Comp
WORKS $6,709,050
$2.801.46!W7.0 A.P. $26,856,995 390.0 A.P.
$61,618,447 1371.0 A.P.
MUNICIPAL PARKING
FACILITIES AWARDED ASSETS
j 522 2,999 1.0 A.P. $657,300 0.0 A.P.
1/\ CRIME DISTRICT
WATER ® $26,135,323 177.0A.P.I APPOINTED BY
AND O CITY COUNCIL
SEWER
747.oA.P. PUBLIC HEALTH O ELECTED OFFICIAL
$17317449302
f' DEPARTMENTS
56,059294 120.0 A.P. SPECIALIZED
FUNCTIONS
- - - - - - - - - - nom � — �., - - - - - - - - -
„4
287
I .35
121
i
I
f
199
30 30
30
183
820
I I
287
20
20 20
I 3n City of Fort Worth I
I = _ Single Member Districts I
Legend
Ilk --1 MAYOR (Elected at Large) Kenneth Barr
District No.2 Jim Lane
® District No.3 Chuck Silcox
District No.4 Becky Haskin
District No.5 Frank Moss
3s
N District No.6 Clyde Picht
I_ District No.7 Jeff Wentworth
E District No.8 Ralph McCloud
S District No.9 Cathy Hirt
TARRANT COUNTY— — — — — — — — — — — Date Revised October 1998 —
Q&Two&Tx
Fo&TWqKTH
November 5, 1998
The Honorable Mayor and
Members of the City Council
City of Fort Worth, Texas
Ladies and Gentlemen:
It is my pleasure to present you with the Adopted Budget for fiscal year 1998-99. The
adopted budget reflects several months of dedicated effort by countless City staff
members to craft a fiscal and operational plan for the upcoming year that will be
acceptable to the Council and the community. Perhaps more than previous efforts, this
adopted budget also benefits greatly from citizen input achieved through a scientific,
comprehensive survey, as well as City Council policy guidance gained through numerous
formal and informal discussions. By listening carefully to this diversity of input and
working diligently through the inherent challenges of budget-making, I am confident that
we have succeeded in developing a budget plan that addresses the highest priorities of the
Council and the citizenry in a fiscally responsible manner.
The overall operating budget proposed for next year totals $547,830,441. This represents
an increase from 1997-98 of 8.67% in dollars and 137.52 in authorized positions. The
General Fund Budget increased to $303,489,851 from$280,072,676 or 8.36 percent.
It is only fitting that the budget for Fort Worth's sesquicentennial year is a "good news"
story of unprecedented magnitude. The adopted tax rate of 89.75¢ (a 2.25¢ reduction) is
the lowest rate in eleven years and marks the fourth straight year of property tax rate
reductions. Making this tax rate possible is an 8.4% increase in property values, itself a
clear indication of the significant growth and development taking place in Fort Worth.
Also indicative of the strength of our local economy, and contributing to the property tax
rate reduction, is the continued surge in sales tax collections. Year-to-date sales tax
receipts are 9.2% ahead of last year. Even the modest growth rate of 4% estimated in
sales tax collections for 1998-99 will provide significantly increased revenue to the
General Fund. Largely because of the outstanding performance of the sales tax, the City
is reducing its reliance on the property tax. The property tax will be responsible for only
( 49% of General Fund revenue in 1998-99, the first time since 1985-86 that the majority
1, of General Fund revenue has not come from the property tax.
CITY MANAGER'S OFFICE
THE CITY OF FORT WORTH * 1000 THROCKMORTON STREET * FORT WORTH, TEXAS 76102
(817) 871-6111 * FAx (817) 871-6134
0 Printed on recycled paper
As the City continues to expand its borders and add population, the need to improve
existing facilities and construct new ones intensifies. The adopted budget includes
operational funding for several new facilities. Full-year funding is provided for fire
stations 36 (Columbus Trail) and 37 (Roy White Road/Alta Vista) in the rapidly
developing southwest and far northern parts of Fort Worth. Funds to support the
expansion of the Central Library to enhance children's services and the media center
(utilities, materials, staff, etc.) are also included in the adopted budget. Full-year funding
for the Health Department's new Animal Care and Control Center is also a part of the
1998-99 adopted budget.
During FY1997-98, the City Council and the Tarrant County Commissioners Court
effectuated an agreement of historic proportions by transferring the Convention Center
from the County to the City. Along with the ownership and management of the
Convention Center comes responsibility for its operating and maintenance expenses. The
adopted budget provides funding for Convention Center operational costs totaling
$3,370,530. To help offset the projected operating deficit at the Convention Center and
the Will Rogers Memorial Center, $781,802 in hotel/motel occupancy tax revenue is
scheduled to be transferred to the General Fund. Revenue growth in the hotel/motel tax
is such that existing commitments to the agencies currently funded from that revenue
source can be honored (including a new contract with the Convention and Visitors
Bureau) while at the same time relieving the General Fund of some of the burden
( associated with operation of the Convention Center and Will Rogers Memorial Center.
For the first time in many years, a variety of user fees have been adjusted in the new
budget. Development Department fees such as building permits are slated for increases
ranging from 10% to 20%. These increases should result in $685,000 in added revenue.
Increases are also included for commercial and residential burglar alarm permits and false
alarm fees. These fees enable the City to recoup the costs associated with responding to
false alarms while also encouraging residents and business owners to utilize their alarm
systems properly.
The recent water problems created by the failures of aging infrastructure serve to remind
us how critical water and wastewater services are to the health and orderly functioning of
the City. Our water and sewer utility serves 750,000 people including Fort Worth and
our customer cities. The adopted budget reflects a $12.8 million increase for the Water
and Sewer enterprise fund. The budget increase reflects the operational and debt service
costs associated with repairing and replacing deteriorated infrastructure, meeting the
demands of growth, and complying with environmental mandates. To support the
required cost increases, water and wastewater rates have been adjusted to increase
expected revenue by 5.5% and 5.8%respectively in 1998-99.
The City's second largest enterprise fund is Solid Waste. Primarily because of cost
increases included in the contract with the City's collection and disposal vendor, monthly
garbage rates must be increased by 50¢ next year, bringing the total residential bill to
C $11.50 per month. The new rate will still be competitive with other major cities in Texas.
FINANCE DEPARTMENT
JAMES KEYES, DIRECTOR
( 1000 THROCKMORTON STREET 3F
FORT WORTH,TExAS 76102
PHONE(817)871-8185
FAx(817)871-8966
NTPOLICY
TAT NTS
C-3
C
TABLE OF CONTENTS
Paye
Summary ..................................................................................................... 1
I. Revenues............................................................................................ 3
H. Expenditures..................................................................................... 5
III. Fund Balance/Retained Earnings.................................................. 7
Iv. Capital Expenditures and Improvements .................................... 9
V. Debt.................................................................................................... 11
VI. Investments
....................................................................................... 15
vii. Intergovernmental Relations.......................................................... 19
VIII. Grants................................................................................................. 21
IX. Economic Development.................................................................. 23
X. Fiscal Monitoring.............................................................................. 25
XI. Financial Consultants ...................................................................... 27
XII. Accounting,Auditing and Financial Reporting.......................... 29
xlil. Retirement System........................................................................... 31
xIv. Internal Controls .............................................................................. 33
i
C-5
3
an-Ona-H-OW
11CIA1!IAN CMEIT 'O# CYeST� TET' S �£
To establish and document a policy framework for fiscal decision-making, the City
Manager will develop and maintain a comprehensive set of Financial Management
Policy Statements. The aim of these policies is to ensure that financial resources are
available to meet the present and future needs of the citizens of Fort Worth. Specifically
this policy framework mandates the pursuit of the following fiscal objectives:
1. Revenues: Design, maintain and administer a revenue system that will assure a
reliable, equitable, diversified and sufficient revenue stream to support desired
City services.
2. Expenditures: Identify priority services, establish appropriate service levels and
administer the expenditure of available resources to assure fiscal stability and the
effective and efficient delivery of services.
3. Fund Balance/Retained Earnings: Maintain the fund balance and retained earnings
of the various operating funds at levels sufficient to protect the City's
creditworthiness as well as its financial position from emergencies.
4. Capital Expenditures and Improvements: Annually review and monitor the state of
the City's capital equipment and infrastructure, setting priorities for its
replacement and renovation based on needs, funding alternatives, and
availability of resources.
5. Debt: Establish guidelines for debt financing that will provide needed capital
equipment and infrastructure improvements while minimizing the impact of
debt payments on current revenues.
6. Investments: Invest the City's operating cash to ensure its safety, provide for
necessary liquidity and optimize yield.
7. Intergovernmental Relations: Coordinate efforts with other governmental agencies
to achieve common policy objectives, share the cost of providing governmental
services on an equitable basis and support favorable legislation at the state and
federal level.
8. Grants: Seek, apply for and effectively administer federal, state and foundation
grants-in-aid which address the City's current priorities and policy objectives.
C 9. Economic Development: Initiate, encourage and participate in economic
development efforts to create job opportunities and strengthen the local
economy.
Financial Management Policy Statements(Revised September 15,1998) Page 1
c-7
� Fa�.`
I.
REVENUES
To design, maintain and administer a revenue system that will assure a reliable,
equitable, diversified and sufficient revenue stream to support desired City services.
A. Balance and Diversification in Revenue Sources
The City shall strive to maintain a balanced and diversified revenue system to
protect the City from fluctuations in any one source due to changes in local
economic conditions which adversely impact that source.
B. User Fees
For services that benefit specific users, the City shall establish and collect fees to
recover the costs of those services. The City Council shall determine the
appropriate, cost recovery level and establish the fees. Where feasible and
desirable, the City shall seek to recover full direct and indirect costs. User fees
shall be reviewed on a regular basis to calculate their full cost recovery levels, to
compare them to the current fee structure, and to recommend adjustments where
necessary.
C. Property Tax Revenues/Tax Burden
The City shall endeavor to reduce its reliance on property tax revenues by
revenue diversification, implementation of 'user fees, and economic
development. The City shall also strive to minimize the property tax burden on
Fort Worth citizens. .
D. Utility/Enterprise Funds User Fees
Utility rates and enterprise funds user fees shall be set at levels sufficient to cover
operating expenditures, meet debt obligations, provide additional funding for
capital improvements, and provide adequate levels of working capital. The City
shall seek to eliminate all forms of subsidization to utility/enterprise funds from
the General Fund.
E. Administrative Services Charges
The City shall establish a method to determine annually the administrative
services charges due the General Fund from enterprise funds for overhead and
Financial Management Policy Statements(Revised September 15,1998) Page 3
C-9
-
C
II.
EXPENDITURES
To assure fiscal stability and the effective and efficient delivery of services, through the
identification of necessary services, establishment of appropriate service levels, and
careful administration of the expenditure of available resources.
A. Current Funding Basis
The City shall operate on a current funding basis. Expenditures shall be
budgeted and controlled so as not to exceed current revenues plus the planned
use of fund balance accumulated through prior year savings. (The use of fund
balance shall be guided by the Fund Balance/Retained Earnings Policy
Statements.)
B. Avoidance of Operating Deficits
The City shall take immediate corrective actions if at any time during the fiscal
( year expenditure and revenue re-estimates are such that an operating deficit (i.e.,
projected expenditures in excess of projected revenues) is projected at year-end.
Corrective actions can include a hiring freeze, expenditure reductions, fee
increases, or use of fund balance within the Fund Balance/Retained Earnings
Policy. Expenditure deferrals into the following fiscal year, short-term loans, or
use of one-time revenue sources shall be avoided to balance the budget.
C. Maintenance of Capital Assets
Within the resources available each fiscal year, the City shall maintain capital
assets and infrastructure at a sufficient level to protect the City's investment, to
minimize future replacement and maintenance costs, and to continue service
levels.
D. Periodic Program Reviews
The City Manager shall undertake periodic staff and third-party reviews of City
programs for both efficiency and effectiveness. Privatization and contracting
with other governmental agencies will be evaluated as alternative approaches to
service delivery. Programs which are determined to be inefficient and/or
ineffective shall be reduced in scope or eliminated.
C
Financial Management Policy Statements(Revised September 15,1998) Page 5
C-11
IN
CITY OF FORT WORTH
s
- � FINANCIAL MANAGEMENT PQ�ICY STATEMENTS
III.
FUND BALANCE%RETAINED EAINNGS
To maintain the fund balance and retained earnings of the various operating funds at
levels sufficient to protect the City's creditworthiness as well as its financial positions
from unforeseeable emergencies.
A. General Fund Undesignated Fund Balance
The City shall strive to maintain the General Fund undesignated fund balance at
10 percent of current year budget expenditures. After completion of the annual
audit, if the undesignated fund balance exceeds 10 percent, the excess must be
specifically designated for subsequent year expenditures or transferred to the
Capital Projects Reserve Fund. (The use of this Fund shall be guided by the
Capital.Expenditures and Improvements Policy Statements.)
B. Retained Earnings of Other Operating Funds
( In other enterprise operating funds, the City shall strive to maintain positive
` retained earnings positions to provide sufficient reserves for emergencies and
revenue shortfalls. Specifically, in the Water and Sewer Enterprise Fund, an
operating reserve will be established and maintained at 20 percent of the current
year's budget appropriation for operation and maintenance, which is defined as
the total budget less debt service and capital project expenditures.
C. Use of Fund Balance/Retained Earnings
Fund Balance/Retained Earnings shall be used only for emergencies, non-
recurring expenditures, or major capital purchases that can not be
accommodated through current year savings. Should such use reduce the
balance below the appropriate level set as the objective for that fund, restoration
recommendations will accompany the decision to utilize said balance.
D. Retained Earnings of Internal Service Funds
The City shall not regularly maintain positive retained earnings in internal
service funds. When an internal service fund builds up retained earnings, the
City shall transfer it to other operating funds.
Financial Management Policy Statements(Revised September 15,1998) Page 7
C-13
fi.� ..x=� =,=}sFINANCIAL MANAGEMENT POLICY STA'�'�M�ENTS , , �r
IV.
CAPITAL EXPENDITURES'AND IMPROVEMENTS
To annually review and monitor the state of the City's capital equipment and
infrastructure, setting priorities for its replacement and renovation based on needs,
funding, alternatives, and availability of resources.
A. Capital Improvement Planning Program
The City shall annually review the needs for capital improvements and
equipment, the current status of the City's infrastructure, replacement and
renovation needs, and potential new projects. All projects, ongoing and
proposed, shall be prioritized based on an analysis of current needs and resource
availability. For every capital project, all operation, maintenance and
replacement costs shall be fully costed.
B. Replacement of Capital Assets on a Regular Schedule
The City shall annually prepare a schedule for the replacement of its non-
infrastructure capital assets. Within the resources available each fiscal year, the
City shall replace these assets according to the aforementioned schedule.
C. Capital Expenditure Financing
The City recognizes that there are three basic methods of financing its capital
requirements. It can budget the funds from current revenues; it can take the
funds from fund balance/retained earnings as allowed by the Fund
Balance/Retained Earnings Policy; or it can borrow money through debt. Debt
financing includes general obligation bonds, revenue bonds, certificates of
obligation, lease/purchase agreements, certificates of participation, commercial
paper, and other obligations permitted to be issued or incurred under Texas law.
Guidelines for assuming debt are set forth in the Debt Policy Statements.
D. Capital Projects Reserve Fund
A Capital Projects Reserve Fund shall be established and maintained to
accumulate reimbursements from other governmental agencies for the prior
purchase of real assets, as well as transfers from the General Fund undesignated
fund balance. This fund shall only be used to pay for non-routine and one-time
Financial Management Policy Statements(Revised September 15,1998) Page 9
C-15
F
CITY OF FORT WORT 1-
„FINANCIAL 1V AN GEMENT FO�L:PCYrST�T�MENTS
V.
DEBT
To utilize debt financing which will provide needed capital equipment and
infrastructure improvements while minimizing the impact of debt payments on current
revenues.
A. Use of Debt Financing
Debt financing, to include general obligation bonds, revenue bonds, certificates
of obligation, certificates of participation, commercial paper, lease/purchase
agreements, and other obligations permitted to be issued or incurred under
Texas law, shall only be used to purchase capital assets that cannot be acquired
from either current revenues or fund balance/retained earnings and to fund
infrastructure improvements and additions. The useful life of the asset or project
shall exceed the payout schedule of any debt the City assumes.
B. Assumption of Additional Debt
The City shall not assume more tax-supported general purpose debt than it
retires each year without conducting an objective analysis as to the community's
ability to assume and support additional debt service payments. When
appropriate, self-supporting revenue bonds shall be issued before general
obligation bonds.
C. Affordability Targets
1. General Obligation Bonds
The City shall use an objective analytical approach to determine whether
it can afford to assume new general purpose debt beyond what it retires
each year. This process shall compare generally accepted standards of
affordability to the current values for the City. These standards shall
include debt per capita, debt as a percent of taxable value, debt service
payments as a percent of current revenues and current expenditures, and
the level of overlapping net debt of all local taxing jurisdictions. The
process shall also examine the direct costs and benefits of the proposed
expenditures. The decision on whether or not to assume new debt shall be
based on these costs and benefits, the current conditions of the municipal
bond market, and the City's ability to "afford" new debt.as determined by
C the aforementioned standards. The City shall strive to achieve and/or
maintain these standards at a low to moderate classification.
Financial Management Policy Statements(Revised September 15,1998) Page 11
C-17
G. Rating Agencies Presentations
Full disclosure of operations and open lines of communication shall be made to
the rating agencies. City staff,with assistance of financial advisors, shall prepare
the necessary materials and presentation to the rating agencies. Credit ratings
will be sought from one or more of the nationally recognized municipal bond
rating agencies, currently Moody's, Standard & Poor's, and Fitch IBCA, as
recommended by the City's financial advisor.
H. Continuing Disclosure
The City is committed to providing continuing disclosure of financial and
pertinent credit information relevant to the City's outstanding securities and will
abide by the provisions of Securities and Exchange Commission (SEC) Rule 15c2-
12 concerning primary and secondary market disclosure. City staff, with the
assistance of the City's financial advisors and, if necessary, the City's bond
counsel, will undertake to update financial and pertinent credit information
within six months of the end of the City's fiscal year.
I. Debt Refunding
City staff and the financial advisor shall monitor the municipal bond market for
opportunities to obtain interest savings by refunding outstanding debt. As a
general rule, the present value savings of a particular refunding should exceed
3.5% of the refunded maturities.
J. Interest Earnings
Interest earnings received on the investment of bond proceeds shall be used to
assist in paying the interest due on bond issues,to the extent permitted by law.
K. Lease/Purchase Agreements
Over the lifetime of a lease, the total cost to the City will generally be higher than
purchasing the asset outright. As a result, the use of lease/purchase agreements
and certificates of participation in the acquisition of vehicles, equipment and
other capital assets shall generally be avoided, particularly if smaller quantities
of the capital asset(s) can be purchased on a "pay-as-you-go"basis.
Financial Management Policy Statements(Revised September 15,1998) Page 13
C-19
r CITY OF FORT WORTH
w F N NCIAL !IANAGEMENT3POLXGY STATEMgWStx`y x4
VI.
INVESTMENTS
To invest the City's cash in such a manner so as to insure the absolute safety of principal
and interest, to meet the liquidity needs of the City, and to achieve the highest possible
yield.
A. Cash Management Policy (M&C G-9552,March 12, 1992)
Subject to approval by the City Manager and the Director of Finance, the City
Treasurer is both authorized and required to promulgate a written Statement of
Cash Management Rules and Regulations governing the City's cash management
and investment activities (exclusive of the investment activities of the Employees'
Retirement Fund), and to institute and administer such specific procedures and
criteria as may be necessary to ensure compliance with the City's cash
management policy. Specifically, this policy mandates the pursuit of the
following overall goals and objectives:
1. All aspects of cash management operations shall be designed to ensure the
absolute safety and integrity of the City's financial assets.
2. Cash management activities shall be conducted in full compliance with
prevailing local, state and federal regulations. Furthermore, such
activities shall be designed to adhere to guidelines and standards
promulgated by such professional organizations as the American Institute
of Certified Public Accountants (AICPA), the Governmental Accounting
Standards Board (GASB) and the Government Finance Officers
Association (GFOA).
3. Operating within appropriately-established administrative and
procedural parameters, the City shall aggressively pursue optimum
financial rewards, while simultaneously controlling its related
expenditures. Therefore, cash management functions which engender
interaction with outside financial intermediaries shall be conducted in the
best financial and administrative interests of the City. In pursuit of these
interests, the City will utilize competitive bidding practices wherever
practicable, affording no special financial advantage to any individual or
corporate member of the financial or investment community.
Financial Management Policy Statements(Revised September 15,1998) Page 15
C-21
1"401,��,_� �'��`�I�ANG�IAI?`�M�A�TAGEIVIENT POLICY sS'�FAtwEM�N�S
3. The City shall not exceed a weighted average maturity of two years for the
Consolidated Portfolio. The City shall strive to maintain this weighted
average maturity by investing funds according to the following general
maturity diversification guidelines:
Maturity Cash 1 Year 2 Year 3 Year 4 Year 5 Year
Day Range 0 1-365 365-730 730-1095 1095-1460 1460-1825
%Portfolio 10 28 14.25 14.25 14.25 14.25
There may be times when the City has more or less of its funds in any one
maturity cell due to cash flow needs, prevailing market conditions, and other
factors. The maturity diversification schedule serves as a general guideline for
making investment decisions. In this way, the portfolio will be able to take
advantage of rising interest rates by re-investing maturing securities at higher
yields. In falling rate environments, it will profit from having investments that
were made at higher interest rates.
Following this discipline ensures that the City will always have sufficient cash
available for daily needs, preserves its principal and never has too much money in
any one maturity area, whether it be short-term or long. In this manner, the
Consolidated Portfolio will earn a competitive yield without assuming
unacceptable risk.
C. Interest Earnings
Interest earned from investments shall be distributed to the operating, internal
service, and other City funds from which the money was provided, with the
exception that interest earnings received on the investment of bond proceeds shall
be attributed and allocated to those debt service funds responsible for paying the
principal and interest due on the particular bond issue.
D. Designated Investment Committee
Upon Council adoption of the Cash Management Policy and the promulgation of
the Statement of Cash Management Rules and Regulations, a Cash Management
Task Force comprised of the Assistant City Manager over Finance, the Finance
Department Director, the City Treasurer, the Deputy City Treasurer, and other
City staff as deemed appropriate by the City Manager is established. This group
will serve as the City's designated investment committee required under the State
Financial Management Policy Statements(Revised September 15, 1998) Page 17
C-23
7 �4 CITY OF FORT WORTH -
C Fr E y FINANCIAL rMA1AGEMENT POLICY STATEMENTS
VII.
INTERGOVERNMENTAL RELATIONS
To coordinate efforts with other governmental agencies to achieve common policy
objectives, share the cost of providing government services on an equitable basis, and
support favorable legislation at the state and federal levels.
A. Inter-local Cooperation in Delivering Services
In order to promote the effective and efficient delivery of services, the City shall
actively seek to work with other local jurisdictions in joint purchasing consortia,
sharing facilities, sharing equitably the costs of service delivery, and developing
joint programs to improve service to its citizens.
B. Legislative Program
The City shall cooperate with other jurisdictions to actively oppose any state or
federal regulation or proposal that mandates additional City programs or
services and does not provide the funding to implement them. Conversely, as
appropriate, the City shall support legislative initiatives that provide more funds
for priority local programs.
C
Financial Management Policy Statements(Revised September 15,1998) Page 19
C-25
� � .,„ 3� ��1\TANCIAL MA�N.R4,G�lVIEN'��POLICY ST`A'TEMENTS ., _ ,
VIII.
'GRANTS'
To seek, apply for and effectively administer federal, state and foundation grants-in-aid
that address the City's current priorities and policy objectives.
A. Grant Guidelines
The City shall apply, and facilitate the application by others, for only those
grants that are consistent with the objectives and high priority needs previously
identified by Council. The potential for incurring ongoing costs, to include the
assumption of support for grant-funded positions from local revenues, will be
considered prior to applying for a grant.
B. Indirect Costs
The City shall recover full indirect costs unless the funding agency does not
permit it. The City may waive or reduce indirect costs if doing so will
significantly increase the effectiveness of the grant.
C. Grant Review
All grant submittals shall be reviewed for their cash match requirements, their
potential impact on the operating budget, and the extent to which they meet the
City's policy objectives. Departments shall seek Council approval prior to
submission of a grant application. Should time constraints under the grant
program make this impossible, the department shall obtain approval to submit
an application from the appropriate Assistant City Manager and then, at the
earliest feasible time, seek formal Council approval. If there are cash match
requirements, the source of funding shall be identified prior to application. An
annual report on the status of grant programs and their effectiveness shall also
be prepared.
D. Grant Program Termination
The City shall terminate grant-funded programs and associated positions when
grant funds are no longer available unless alternate funding is identified.
C
Financial Management Policy Statements(Revised September 15,1998) Page 21
C-27
{ CITY OVrok WORT-71I3
FINANCIAL 1VIAN'AOEIVNT POI, CY ST1�'I�EMENTS
.rri 4 . . „ . _ . ..,
IX.
ECONOMIC DEVELOPMENT
To initiate, encourage and participate in economic development efforts to create job
opportunities and strengthen the local economy.
A. Positive Business Environment
The City shall endeavor, through its regulatory and administrative functions, to
provide a positive business environment in which local businesses can grow,
flourish and create jobs. The City Council and City staff will be sensitive to the
needs, concerns and issues facing local businesses.
B. Commitment to Business Expansion, Diversification,and Job Creation
The City shall encourage and participate in economic development efforts to
expand Fort Worth's economy and tax base and to increase local employment.
CI These efforts shall not only focus on newly developing areas but on inner city
areas, the Central Business District, and other established sections of Fort Worth
where development can generate additional jobs and other economic benefits.
C. Tax Abatements
The City shall follow a tax abatement policy (adopted December 8, 1992, M&C G-
9945, and last revised February 24, 1998, M&C G-12143) to encourage
commercial growth and development throughout Fort Worth. The City shall use
due caution in the analysis of any tax incentives used to encourage development.
Factors considered in evaluating proposed abatements for development include
the location of the project, its size, the number of temporary and permanent jobs
created, the costs and benefits for the City and its impact on Fort Worth's
economy. The City will annually review tax abatement contracts to ensure the
community is receiving promised benefits, and the Council may seek to modify
or re-negotiate an abatement contract if it is determined that the firm receiving
the abatement has failed to keep its part of the agreement.
D. Increase Non-residential Share of Tax Base
The City's economic development program shall seek to expand the non-
residential share of the tax base to decrease the tax burden on residential
homeowners.
Financial Management Policy Statements(Revised September 15,1998) Page 23
C-29
` FINxAzNCIAL MANAGE�ENT POLICY S'�'A,T��VIENTS ` � W
X.
FISCAL MOiVITORING
To prepare and present regular reports that analyze, evaluate and forecast the City's
financial performance and economic condition.
A. Financial Status and Performance Reports
Monthly reports comparing expenditures and revenues to current budget,
projecting expenditures and revenues through the end of the year, noting the
status of fund balances to include dollar amounts and percentages, and outlining
any remedial actions necessary to maintain the City's financial position shall be
prepared for review by the City Manager and the Council.
B. Five-year Forecast of Revenues and Expenditures
A five-year forecast of revenues and expenditures, to include a discussion of
major trends affecting the City's financial position, shall be prepared in
anticipation of the annual budget process. The forecast shall also examine critical
issues facing the City, economic conditions, and the outlook for the upcoming
budget year. The document shall incorporate elements of the International City
Management Association financial trend monitoring system to provide further
insight into the City's financial position and to alert the Council to potential
problem areas requiring attention.
C. Quarterly Status Report on Capital Projects
A summary report on the contracts awarded, capital projects completed and the
status of the City's various capital programs will be prepared at least quarterly
and presented to the City Manager and the Council.
D. Compliance with Council Policy Statements
The Financial Management Policy Statements will be reviewed annually by the
Council and updated, revised or refined as deemed necessary. Policy statements
adopted by the Council are guidelines, and occasionally, exceptions may be
appropriate and required. However, exceptions to stated policies will be
specifically identified, and the need for the exception will be documented and
fully explained.
Financial Management Policy Statements(Revised September 15,1998) Page 25
C-31
z -
r
XI.
FINANCIAL CONSULTANTS
To employ the assistance of qualified financial advisors and consultants as needed in
the management and administration of the City's financial functions. These areas
include but are not limited to investments, debt administration, financial accounting
systems, program evaluation, and financial impact modeling. Advisors shall be
selected using objective questionnaires and requests for qualifications/proposals based
upon demonstrated expertise relative to the scope of work to be performed and
appropriately competitive fees.
C
Financial Management Policy Statements(Revised September 15,1998) Page 27
C-33
CI;'TY
-METOR 3WORY,
FINANCIAL M NAGEI ENT POLICY STATEIYIEN'T
.t. x,.0 r= s,.Rus4 _.- sr.:s. .,a.:.zy •. -s as r «r ix. v..:x —ir ,.. r - - . .. ......ai
XII.
ACCOUNTING;';AUDITING, AND FINANCIAL REPORTING
To comply with prevailing local, state, and federal regulations, as well as current
professional principles and practices relative to accounting, auditing, and financial
reporting.
A. Conformance to Accounting Principles
The City's accounting practices and financial reporting shall conform to generally
accepted accounting principles (GAAP) as promulgated by the Governmental
Accounting Standards Board (GASB), the American Institute of Certified Public
Accountants (AICPA), and the Government Finance Officers Association (GFOA).
B. Popular Reporti g
In addition to issuing a comprehensive annual financial report (CAFR) in conformity
with GAAP, the City shall supplement its CAFR with a simpler, "popular" report
designed to assist those citizens who need or desire a less detailed overview of the
City's financial activities. This report should be issued no later than six months after
the close of the fiscal year.
C. Selection of Auditors
Every five years, the City shall request proposals from all qualified firms, including
the current auditors if their past performance has been satisfactory, and the City
Council shall select an independent firm of certified public accountants to perform an
annual audit of the books of account, records and transactions, certifying the financial
statements of the City.
Financial Management Policy Statements(Revised September 15,1998) Page 29
C-35
3 CITY OF FORT`WOR`I'H
il# F ,14
{eke FINATCIAL T�VIANGEMENT POLICY STATEMENTS
XIII.
RETIREMENT SYSTEM
To ensure that the Employees' Retirement Fund is adequately funded and operated for
the exclusive benefit of the participants and their beneficiaries.
A. Benefit Improvements
The Board of Trustees of the Employees' Retirement Fund shall certify to the City
Council the actuarial impact of any proposed benefit improvements or changes
in contribution levels. The Council will assure that sufficient funding will be
available to pay for the liabilities created by benefit improvements and other
plan changes. Improvements should generally be designed to benefit the
membership of the Retirement System as a whole.
B. Qualified Plan
The City will maintain the qualified status of the Retirement System. As deemed
necessary from time to time, the City will request a "determination letter" from
the IRS relative to whether or not the City's retirement system conforms to the
Internal Revenue Code in order to assure the tax-exempt status of the income
earned on the Retirement Fund's investments, the retiree pension payments and
the accrued benefits for active employees.
Financial Management Policy Statements(Revised September 15,1998) Page 31
C-37
5 CYTY OF FORT WQRTH
C _ FYNAN7I3AL MANAGE1ViENT POLICY S'T'ATEMENTS
XIV.
INTERNAL CONTROLS
To establish and maintain an internal control structure designed to provide reasonable
assurance that City assets are safeguarded and that the possibilities for material errors
in the City's financial records are minimized.
A. Proper Authorizations
Procedures shall be designed, implemented and maintained to ensure that
financial transactions and activities are properly reviewed and authorized.
B. Separation of Duties
Job duties will be adequately separated to reduce to an acceptable level the
opportunities for any person to be in a position to both perpetrate and conceal
errors or irregularities in the normal course of assigned duties.
C. Proper Recording
Procedures shall be developed and maintained that will ensure financial
transactions and events are properly recorded and that all financial reports may
be relied upon as accurate, complete and up-to-date.
D. Access to Assets and Records
Procedures shall be designed and maintained to ensure that adequate safeguards
exist over the access to and use of financial assets and records.
E. Independent Checks
Independent checks and audits will be made on staff performance to ensure
compliance with established procedures and proper valuation of recorded
amounts.
F. Costs and Benefits
Internal control systems and procedures must have an apparent benefit in terms
C of reducing and/or preventing losses. The cost of implementing and
maintaining any control system should be evaluated against the expected
benefits to be derived from that system.
Financial Management Policy Statements(Revised September 15,1998) Page 33
D-3
BUDGET FORMAT
The FY1998-99 Adopted Budget Document for the City of Fort Worth provides historical,
present, and future comparisons of revenues and expenditures; adopted allocations of
resources - both fiscal and personnel; and descriptions of the anticipated annual
accomplishments of City programs.
Operating budgets are divided into several different funds. First, activities supported by
tax dollars are included in the General Fund. Enterprise Funds are those that are
funded on a fee-for-service basis such as the Water and Sewer Fund. Services that are
provided internally by City departments for City departments on a fee-for-service basis,
such as the Print Shop, are specified as Internal Service Funds. Finally, Special Funds
are financial accounts for special revenue sources. An example is the Health and Life
Insurance Fund that administers revenue collected in the form of insurance premiums.
Each of these fund types is included in the City of Fort Worth Adopted Budget.
The Budget Document itself is divided into several sections. The first section contains an
overview of the City's budget through the budget message and the budget synopsis.
Summaries of total revenues and expenditures, as well as information on the tax base
and rate are included. This section also describes personnel resources by department.
Finally, a proposed calendar for Adopted Budget consideration is included.
Overall, the City of Fort Worth has concentrated on the three goals of strong
neighborhoods, a sound economy, and a safe community. These categories are
interrelated and all departments strive toward the achievement of these goals. The
Budget Document categorizes all tax-supported City services into these broad goals by
each department's primary focus.
Strong Neighborhoods are areas where all people can enjoy living, playing, and raising
their families. A livable, vibrant, and desirable Fort Worth is the result of a collection of
strong neighborhoods. It also encompasses a sense of pride, vision, identity, security,
unity, and respect for the diversity of citizens and their views. The following
departments are included in this section:
• Housing
• Human Relations Commission
• Planning & Growth Management
• Parks & Community Services
• Zoo
• Library
A Sound Economy is an environment that provides the necessary resources, which will
result in the enhancement of the quality of life for the entire community. The following
departments are included in this section:
• Development
• Employment and Training
C • Transportation and Public Works
0 Public Events and Facilities
D-5
responsibilities and consolidation of departmental expenditures and staff levels. These
resource allocations are provided for FY1996-97actuals (audited), FY1997-98 Adopted
Budget, and the FY1998-99 Adopted Budget. Expenditures are broken out into four
cost categories: personal services, supplies, contractual services, and capital outlays;
and when appropriate, debt service costs are also provided. The major policy issues
faced in each organizational unit, both those funded and included in the Adopted
Budget, as well as those still unfinanced, are described. The significant budget changes
page provides a summary of major departmental expenditures and personnel changes
from the FY1997-98 Adopted Budget to the FY1998-99 Adopted Budget. The
departmental objectives and measures page explains the annual departmental
objectives and provides program measures. The departmental summary by center form
provides a summary of each departmental center's past, present, and future expenditure
and personnel allocations. The departmental grant summary pages provide information
on grants programs and the level of funds allocated for each program.
The Budget Document is color-coded to allow the reader to reference specific pages
more easily. The City Manager's Message and all other descriptive pages in the,
introductory section are printed on white unless otherwise noted in the following color
coding chart. This chart indicates the page color for each type of recurring page in this
document.
PAGE TITLE PAGE COLOR
r
Pie Charts White
Fund Statements Ivory
Fund Summary Gray
Comparison of Expenditures Yellow
Comparison of Revenues Tan
Departmental Budget Summary White
Significant Budget Changes Green
Policy Issues Gray
Departmental Objectives and Measures Gray
Departmental Summary by Center Blue
Summary of Grant Programs White
Departmental Grant Summary Pink
Finally, a glossary is included in the last section to assist the reader with unfamiliar
terminology.
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BUDGET PROCEDURE AND PHILOSOPHY
The Fort Worth City Charter provides that on or before the fifteenth day of August each year,
the City Manager must submit to the City Council a proposed budget that provides a complete
financial plan for all City funds and activities for the ensuing year. With this requirement in
mind, a budget schedule is established each year to enable the City Manager and his or her
staff to prepare a proposed budget that will meet all provisions of the City Charter, and at the
same time provide the City Council with a thorough, informative description of the level of
municipal services being proposed and their costs.
The budget prepared by the City staff includes proposed allocation levels for the next fiscal year
and a projection of expenditures and revenues for the subsequent fiscal year. The City Council
utilizes information provided in this proposed budget to facilitate its decision-making process
and to aid it in charting a course of action for the approaching fiscal year. The City prepares a
biennial budget, which not only reduces the amount of time involved in preparing the budget.for
the second year in the budget cycle, it also allows department personnel to shift their focus
away from the task of budgeting, and towards more rewarding activity related to the primary
goals and purposes of their departments. In addition, a biennial budget encourages long-term
planning and allows for easier transitions when program reductions and additions are
necessary.
As a preview to consideration of the proposed budget, the City Council is presented with the
City's Long-Range Financial Forecast. This document, which provides a projection of
expenditures and revenues for the upcoming five years, gives the Council a big-picture
framework and long-term context in which to make annual budget decisions. The forecast also
serves to prepare the Council for any anticipated discrepancies between projected revenues
and expenditures in future years. The forecast also reviews alternative financing strategies for
Council to consider in balancing future budgets.
The first step in the annual budget preparation process takes place in mid-March when
departments receive instructions and forms on which to submit their budgets, and the budget
files on the mainframe computer are opened up to the departments to input their requests.
Departments prepare base budget requests to continue high priority current services within a
specified target figure. Any new programs that the department wants considered for funding are
submitted as improvement decision packages. These improvement requests are submitted in
one prioritized list. The consequences of the failure to fund these items must also be provided.
A departmental budget request is comprised of a line-item expenditure request that is
supplemented with detailed justification. All requests for funding must be related to specific
program needs and must be measurable in terms of effectiveness and/or indicators. This
phase referred to as departmental request, lasts until mid-April, when the budget files are
closed and departments are required to submit their requests for the next fiscal year.
The next phase of the budget process begins with the budget staff visiting with their assigned
departments and carefully reviewing their requests, making adjustments as deemed
appropriate. Throughout the spring and summer, the City Manager and City staff discuss the
development of the budget with the Council and begin to elicit policy direction from the Council
which further frames the proposed budget.
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unencumbered appropriation balance among programs within a department, division, or section
upon compliance with such conditions as City Council may establish by ordinance. Upon
written request by the City Manager, the City Council may, by ordinance, transfer part or all of
any unencumbered appropriation balance from one department to another. If at any time
during the fiscal year the City Manager certifies that there are revenues in excess of those
estimated in the budget that are available for appropriation, the City Council, by ordinance, may
make supplemental appropriations for the year up to the amount of the excess.
The City of Fort Worth's budget process has evolved into . a highly sophisticated and
comprehensive system. This budget system combines elements of line-item, performance,
program, and zero-based budgeting. In other words, departments submit budgets that identify
planned expenditures by line-item. In addition, performance measures have been developed in
an effort to link resources with desired and actual outcomes. The budget is broken down into
program sections so that the cost of any given City program can easily be identified. Finally, all
improvements or program enhancements are developed through zero-based budgeting. The
costs of a new program are identified along with intended outcomes; but, consequences of not
funding a new program are also developed in order to determine if the improvement is justified.
Program enhancements are prioritized City-wide in order to dedicate the City's limited
resources as effectively as possible. Refinements and modifications are made to the process
each year so that Fort Worth will always maintain a state of the art budget system.
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Budget Calendar
For
1998-99 Budget Preparation Process
January 1998
9 The detailed budget request (DBR) and detailed salary
schedule (DSS) are initialized by Information Systems &
Services. Budget Office will work with Information
Systems and Services to make necessary corrections to
the budget files.
12-16 Budget Staff prepares expenditures and revenue re-
estimates for December Financial Report.
February 1998
9-13 Budget Staff prepares expenditures and revenues re-
estimates for January Financial Report.
March 1998
�. 9-13 Budget Staff prepares expenditures and revenue re-
estimates for February Financial Report.
9-13 If necessary, preliminary meetings will be held with City
Manager's Office, Department Heads and Budget
Office.
10 State of the City and Long-range Financial Forecast is
submitted to Council.
16 The Budget Instructions Manual, Request Memo,
Budget Calendar and copies of DBR and DSS are
distributed to departments
16 Information Systems and Services will open the budget
maintenance files (DBR & DSS) which will allow
departments an opportunity to update and input their
changes. The budget analysts will be available to assist
departments as they began to input information.
April 1998
7 Staff presents Crime Control and Prevention District
(CCPD) proposed budget to City Council. Any changes
desired by Council are made.
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17 CCPD Board votes on approval of CCPD budget.
23 CCPD Budget submitted to the City Council
July 1998
7 City Council holds public hearing on CCPD budget.
13-17 Budget Staff prepares expenditures and revenue re-
estimates for the June Financial Report.
20 Proposed Budget is submitted to the Print Shop.
Decision Packages are submitted to the Print Shop.
21 City Council approves CCPD budget.
August 1998
10-14 Budget Staff prepares expenditure and revenue re-
estimates for the July Financial Report.
11 Proposed Budget, Citizen's Guide and Decision
Packages are presented to the City Council.
First Reading of the Appropriations and Tax Levy
ordinances. Public hearings held at each City Council
Meeting until the budget is adopted.
13 Budget Study Sessions begin and continue every
Tuesday and Thursday through 9/8/98.
27 Public Hearing on the proposed tax rate. City must post
and publish a "Notice of Public Hearing On Tax
Increase" before the public hearing on tax rate.
September 1998
8 Budget is adopted by City Council; tax rate is set.
Appropriation ordinance and tax levy ordinance are
approved. The City Council must meet to vote on the
tax rate no less than three and no more than fourteen
days after public hearing.
After Final appropriation ordinance is published in the Fort
10 Worth Star Telegram.
CTarrant County is notified of the adopted tax rate.
14-18 Budget Staff prepares expenditures and revenue for the
August Financial Report.
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J PROFILE OF THE CITY OF FORT WORTH
\ LOCATION AND HISTORY
Fort Worth, seat of Tarrant County, Texas is located in Tarrant and Denton Counties in North
Central Texas at 97° 55' west longitude and 32° 36' north latitude. Situated on the Trinity River,
Fort Worth is approximately 75 miles south of the Oklahoma state line and 270 miles north of the
Gulf of Mexico.
Fort Worth was established as a frontier army post in 1849 by Major Ripley Arnold and named for
General William Jenkins Worth, who distinguished himself in the War with Mexico. The outpost
became a stopping place on the famous Old Chisholm Trail and a shipping point for the great
herds of Longhorn cattle being driven to northern markets. Progressive city leadership brought
the first of nine railroads to Fort Worth in 1876 and with the subsequent West Texas oil boom,
guided the city into a metropolitan county of more than a million people. Fort Worth was a
blending of cattle, oil, finance and manufacturing, and since World War II has become an
aerospace, education, transportation and industrial center in the South and Southwest.
GOVERNMENT
Fort Worth operates under the Council-Manager form of Municipal Government. A Mayor chosen
at-large by popular vote and an eight-member, single-district council is elected to two-year terms.
In turn, the Mayor and City Council appoint the City Manager who is the Chief Administrative and
Executive Officer. The City Council is also responsible for the appointment of the City Attorney,
Municipal Judges, City Secretary and the City Auditor.
AREA AND POPULATION
The Fort Worth metropolitan area continues to be ranked as one of the fastest growing areas of
the top 50 metropolitan areas as reported by the Sales and Marketing Management, Metro Market
Projections. As of January 1, 1985, the Dallas-Fort Worth Standard Metropolitan Statistical Area
("SMSA") was split into two separate areas: the Fort Worth-Arlington Primary Metropolitan
Statistical Area ("PMSA") and the Dallas PMSA. The Fort Worth-Arlington PMSA now includes
Johnson, Parker and Tarrant Counties. The Dallas-Fort Worth SMSA, previously included the
following counties in addition to those now in the Fort Worth-Arlington PMSA: Collin, Dallas,
Denton, Ellis, Hood, Kaufman, Rockwall and Wise. Fort Worth's population in 1980 was 385,164.
Tarrant County's population in 1980 was 861,837, representing a 20% increase since 1970. The
19.90 Census population for Tarrant County was 1,170,103, representing a 36% increase since
1980. The 1998 estimated City population is 490,000 and the estimated County population is
1,279,700.
TRANSPORTATION
Thirty-seven scheduled carriers provide 2,263 aircraft operations per day at the Dallas-Fort Worth
International Airport located just twenty-four minutes driving time from downtown Fort Worth. This
major international airport is governed jointly by the Cities of Dallas and Fort Worth, and is now
considered the third busiest airport in the world.
Meacham International Airport, a Fort Worth municipally owned and operated general aviation
airport, logs over 420,000 take-offs and landings annually at its all-weather facilities. Construction
began in early 1986 on Fort Worth Spinks Airport, a general aviation airport located in the
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MILITARY
Carswell Air Force Base closed as an active air force facility in September of 1993. In October of
1994 the base was renamed NAS Fort Worth, Joint Reserve Base, Carswell Field. Now that all of
the units have been transferred here from NAS Dallas, Glenview NAS, Detroit, and Memphis,
there are 4,000 full-time jobs and 7,500 reservists utilizing the facilities. Approximately $130
million of construction, remodeling and renovation was invested over the transition period. There
are 109 various aircraft flying out of NAS Fort Worth.
The BX Mart continues to operate the base exchange store and the grocery store for the benefit
of active duty military and retired military in the metroplex.
The golf course is now under lease to the Carswell Redevelopment Authority and is operated as a
public use facility.
The Justice Department has established a Federal Medical Center in the area around the old
base hospital. The facility is for female Federal inmates and employs 300 personnel.
THE ECONOMY
The Fort Worth economy is becoming increasingly more diversified. Once heavily dependent
upon contracts from the U.S. Department of Defense, Fort Worth is building a strong reputation as
the leading city for national and international product distribution facilities. Furthermore, high-tech
manufacturing is growing as various corporations seize on opportunities provided by Fort Worth's
skilled labor force.
Three factors make Fort Worth an attractive city for distribution and logistics. First, it is an
excellent geographic location at the center of North America. Second, it has an abundant supply
of air, rail and ground transportation. Finally, being located in the central time zone allows
business representatives to save time traveling to and from both U.S. coasts.
Companies such as Nestles Foods, Patterson Dental, Valmont Electric, Roadway Packaging,
Dillard's, Albertson's, Winn Dixie, Williamson-Dickie, General Motors, Riddell, Coors and Coca
Cola operate distribution facilities in Fort Worth. Since 1993, Nokia, Zenith, and Haggar Clothing
have constructed and are now operating distribution centers in the City. In 1997 Federal Express
completed construction of a new package sorting hub at Fort Worth's Alliance Airport, adding 550
jobs to the local economy and expects to add another 200 jobs by the end of 1998. Additionally,
J.C. Penney is building a 400,000 .square foot distribution center, representing a $140 million
investment that will ultimately employ 400 people. The facility is expected to open in the 3rd
quarter of 1999.
The availability of a skilled labor force has made Fort Worth an attractive city for manufacturers of
high-tech.products. AST Computers has consolidated its desktop computer manufacturing and
computer repair service to Fort Worth. In April of 1995, Motorola began operations in a new
300,000 square foot manufacturing facility for its new Global Paging Infrastructure Division
("GPID"). This division joins the company's expanding cellular operations on Motorola's 100-acre
campus. Employment at Motorola is expected to grow to 2,500 in the next five years. Nokia,
manufacturer of cellular phones, is operating its $57 million manufacturing facility which employs
over 1,500 persons. Additionally, in late 1996, Intel Corporation announced plans to build a
microchip fabrication plant that should be operational by early 2002 and should employ over 1,000
employees.
Employment data from 1998 substantiates Fort Worth's strengthening economy. Due to a net job
growth of approximately 9,000, the unemployment rate has dropped to its lowest point in sixteen
years. Since 1993, the number of persons employed in Fort Worth has grown by over 33,000