ANNUAL BUDGET - Dallas

1 CITY OF Dallas . ANNUAL BUDGET . For Fiscal Year 2016-2017. October 1, 2016 September 30, 2017. As Submitted To: The Honorable Mayor and Members of the City Council By Gonzalez, City Manager August 9, 2016. As required by section (b) of the Texas Local Government Code, the City of Dallas is providing the following statement on this cover page of the proposed BUDGET : This BUDGET will raise more total property taxes than last year's BUDGET by $62,806,231. or , and of that amount $19,810,111 is tax revenue to be raised from new property added to the tax roll this year. Dallas CITY COUNCIL. Michael S. Rawlings, Mayor Monica R. Alonzo, Mayor Pro Tem (MPT) District 6. Erik Wilson, Deputy Mayor Pro Tem (DMPT) District 8. Scott Griggs District 1. Adam Medrano District 2. Casey Thomas, II District 3. Carolyn King Arnold District 4. Rickey D.

2 Callahan District 5. Tiffinni A. Young District 7. Mark Clayton District 9. B. Adam McGough District 10. Lee M. Kleinman District 11. Sandy Greyson District 12. Jennifer S. Gates District 13. Philip T. Kingston District 14. The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished BUDGET Presentation Award to the City of Dallas for its ANNUAL BUDGET for the fiscal year beginning October 1, 2015. 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 communications device. This award is valid for a period of one year only. We believe our current BUDGET continues to conform to program requirements, and are submitting it to GFOA to determine its eligibility for another award.

3 7. 8. 9. 10. 11. 12. FY 2016-17. Page TABLE OF CONTENTS Number BUDGET OVERVIEW. Expenditure and Property Tax Overview .. 17. Organization of Total BUDGET .. 18. City of Dallas Organization Chart .. 19. BUDGET Process .. 20. BUDGET Process Calendar .. 21. GENERAL FUND SERVICE DETAIL. Business Development and Procurement Services .. 23. City Attorney's Office .. 29. City Auditor's Office .. 39. City Controller's Office .. 43. City Manager's Office .. 51. City Secretary's Office .. 55. Civil Service .. 63. Code Compliance Services .. 71. Court and Detention Services .. 79. Equipment and Building Services .. 87. Dallas Fire Rescue .. 95. Housing/Community Services .. 107. Human Resources .. 115. Judiciary .. 121. Library .. 127. Management Services .. 133. Mayor and Council .. 149. Mobility and Street Services .. 153. Non-Departmental/Reserves & Transfers.

4 171. Office of Cultural Affairs .. 179. Office of Economic Development .. 185. Office of Financial Services .. 193. Park and Recreation .. 199. Planning and Urban Design .. 209. Police .. 215. 13. FY 2016-17. Page TABLE OF CONTENTS Number Public Works .. 229. Sustainable Development & 243. Trinity Watershed Management .. 249. ENTERPRISE FUNDS SERVICE DETAIL. Aviation .. 253. Convention and Event Services .. 265. Office of Cultural Affairs Municipal Radio .. 257. Sanitation Services .. 269. Storm Drainage Management .. 277. Sustainable Development and Construction .. 283. Water Utilities .. 295. INTERNAL SERVICE FUNDS SERVICE DETAIL. 309. Communication & Information Services .. 321. Employee Benefits .. 325. Equipment and Building Services .. 333. Express Business Center .. 337. Office of Risk Management .. SUMMARY OF SERVICES BY KEY FOCUS AREA.

5 City of Dallas Strategic Plan .. 341. Public Safety .. 343. Economic Vibrancy .. 344. Clean, Healthy Environment .. 346. Culture, Arts, Recreation and Education .. 347. E - Gov .. 348. SUMMARY OF SERVICES BY DEPARTMENT. General Fund .. 351. Enterprise Funds .. 358. Internal Service Funds .. 360. 14. FY 2016-17. Page TABLE OF CONTENTS Number FINANCIAL SUMMARIES. Projected Changes in Fund Balance General, Enterprise, Internal Service, and Other Funds .. 361. General Fund Statement of Revenues and 362. Enterprise Funds Statement of Revenues and Expenditures .. 363. Internal Service Funds Statement of Revenues and 367. Other Funds Statement of Revenues and 369. DEBT SERVICE. General Obligation Debt .. 371. Convention Center Debt .. 377. Water Utilities Debt .. 380. CAPITAL IMPROVEMENT BUDGET . Summary .. 387. Aviation Facilities.

6 397. City Facilities .. 405. Convention and Event Services .. 416. Cultural Facilities .. 421. Economic Development Programs .. 426. Equipment Acquisition .. 441. Flood Protection and Storm Drainage .. 447. Park and Recreation Facilities .. 459. Street and Thoroughfare .. 478. Trinity River Corridor .. 536. Water Utilities .. 541. 15. FY 2016-17. Page TABLE OF CONTENTS Number APPENDICES. Major Revenue Sources .. 551. Financial Management Performance 557. Glossary of BUDGET Terminology .. 576. City of Dallas Fund Structure .. 584. Community Profile, City of Dallas , Texas .. 585. 16. EXPENDITURE AND PROPERTY TAX OVERVIEW. The City of Dallas has been consistently recognized for its judicious management of financial resources. An excellent bond rating, steady tax rate, and fair fee structures ensure the availability of necessary funds to support City services.

7 Property values increased from $ billion in 2016 to $ billion in 2017. The proposed tax rate of $ per $100. valuation is a reduction of $ from the FY 2015-16 adopted tax rate. The proposed tax rate is split into two rates with $ ( ). used to pay for operating and maintenance costs incurred in the General Fund, and $ ( ) used to pay principal and interest on the City's outstanding general obligation debt. The City's property tax, sales tax receipts and other revenues support this BUDGET . FY 2015-16 FY 2016-17. AMENDED PROPOSED. Expenditures BUDGET * BUDGET % CHANGE. General Fund $1,145,712,607 $1,228,000,000 Aviation 93,875,967 99,187,992 Convention and Event Services 82,938,892 92,605,145 Municipal Radio 2,054,549 2,032,482 Sanitation Services 86,480,147 95,946,054 Storm Drainage Management 51,416,846 53,007,769 Sustainable Development and Construction 30,696,618 36,090,295 Water Utilities 645,128,387 657,464,737 Debt Service 255,325,736 261,865,145 Total Operating BUDGET $2,393,629,749 $2,526,199,619 General Purpose Capital 462,968,883 177,410,919 Enterprise Capital 241,786,923 347,256,085 Total Capital BUDGET 704,755,806 524,667,004 Total BUDGET $3,098,385,555 $3,050,866,623 * FY 2015-16 operating BUDGET has been restated to reflect the use of contingency funds approved by City Council on January 16, 2016 and an increase in projected revenue approved on June 15, 2016.

8 17. ORGANIZATION OF THE TOTAL BUDGET . FOR FY 2016-17. BY KEY FOCUS AREA. TOTAL BUDGET . $3,050,866,623. OPERATING BUDGET CAPITAL BUDGET . $2,526,199,619 $524,667,004. Public Safety Public Safety $763,247,670 $22,633,206. Economic Vibrancy Economic Vibrancy $872,244,229 $371,739,788. Clean, Healthy Environment Clean, Healthy Environment $278,473,892 $37,636,339. Culture, Arts, Recreation & Education Culture, Arts, Recreation & Education $128,836,803 $34,705,148. E Gov E Gov $221,531,880 $57,952,523. Debt Service $261,865,145. *Operating BUDGET includes dollars from general fund and enterprise. Dollars from internal service funds and additional resources are not included. 18. City of Dallas Organization Chart Dallas CITY COUNCIL. CITY ATTORNEY CITY SECRETARY CITY MANAGER CITY AUDITOR JUDICIARY. Chief of Ethics and Compliance Chief of Neighborhood Plus Mayor & Council Office Human Resources Office of Risk Management Planning & Urban Design Civil Service Housing & Community Services Chief Financial Officer Assistant City Manager Assistant City Manager First Assistant City Manager Assistant City Manager Assistant City Manager Office of Financial Services Dallas Police Department Sanitation Services Economic Development Mobility and Street Services Park and Recreation Business Development & Sustainable Development &.

9 Dallas Fire-Rescue Dallas Public Library Equipment & Building Services Dallas Water Utilities Procurement Construction Communication & Information City Controller's Office Court & Detention Services Office of Cultural Affairs Aviation Services Management Services Code Compliance Services Convention & Event Services Trinity Watershed Management Note: Shading Indicates Liaison Relationship 19. BUDGET PROCESS. Preparing the BUDGET In December, early revenue and expense projections are provided to council in a preliminary BUDGET outlook briefing. In January, Office of Financial Services staff use preliminary revenue projections to create a starting point for the upcoming BUDGET . Money is allocated by department. In February, a City Council planning session is held and includes exercises designed for Council Members to define BUDGET priorities and goals for the upcoming BUDGET .

10 February-March, departments begin to submit service bids to address the City Council's Key Focus Area goals. Staff from the Office of Financial Services oversee this process. April-May, City management meets with departmental staff to review and discuss BUDGET requests. Reviewing the BUDGET In May, the City Manager presents an updated outlook to Council. A citywide citizen public hearing is held later in the month to receive citizen input. The City Manager and Office of Financial Services take the input given to them from citizens and Council and make adjustments where feasible. Also in May, a citizen BUDGET survey is conducted to receive additional citizen input on priorities for the upcoming BUDGET . By late June, a briefing is provided to Council on the preliminary BUDGET outlook. This includes a list of services submitted by departments for funding consideration.