Vision StateDlentWe envision Cedar Hill as a Premier
City that retains its distinctive character
where families and businesses flourish in
a safe and clean environment
Mission StateDlent
The mission of the City of Cedar Hill isto deliver the highest quality municipalservices to our citizens and customers
consistent with our community values
7
ACEDAR HILL
Community Profile
Cedar Hill is located in southwestern Dallas
County This area also known as The Best
Southwest region includes the surroundingcities ofDuncanville DeSoto and Lancaster
With easy access to 1 20 and US Highway67 Cedar Hill is home to many residents
who commute to and from employment in
Dallas and Fort Worth Overlooking Joe
Pool Lake and Cedar Hill State Park the
City offers its residents hill countryscenery and hometown character onlyminutes away from big city activities
Approximately 50 of the City s 36 squaremiles is developed which allows ampleroom for commercial and residential growth
HistoryCedar Hill is the oldest organizedcommunity in Dallas County and was once
the temporary county seat Located alongthe Old Chisholm Trail the town was one of
the first in north central Texas to be serviced
by railroad The City became a center of
commercial activity for early settlers
cowboys and nearby farming households
Settlement began in 1841 when the
Congress of the Republic of Texasauthorized W S Peters to locate colonists in
the north central part of the Republic In
1845 new settlers from Illinois came to
Peters Colony and settled in southwest
Dallas County This area provided the
settlers with cooler temperatures than
neighboring Dallas as it was the highest
point between the Red River and the GulfCoast Because ofthe elevation and nearbycedar brakes the settlers named the area
Cedar Hill
Growth and DevelopmentFor decades Cedar Hill was nearly self
sufficient Goods not produced in the area
were shipped in via railroad With the
invention of the automobile Cedar Hill
experienced an economic decline as local
citizens drove to Dallas to purchase goodsfrom agreater variety ofstores However in
the 1940s Cedar Hill experienced an influx
of newcomers and the town respondedaccordingly with expanded city services
The estimated population of Cedar Hill is
44 900 The City experienced a 2 1 growthrate in 2008 There continues to be marked
increase in retail development with the
Lifestyle Center Cedar Hill has industrial
parks and sufficient acreage zoned for
needed commercial and retail services The
City has carefully planned multi use
developments attractive homes and open
space for recreational and cultural activities
The Municipal Government Center openedin the summer 2008
Government
In 1938 Cedar Hill incorporated as a cityand in 1975 the City adopted a Home Rule
Charter Cedar Hill uses a Council CityManager form of government The CityCouncil is comprised of an elected Mayorand six elected at large Council Members
The City Manager is appointed by the CityCouncil and acts as policy advisor to the
Council and implements Council directives
8
CITY OF CEDAR HILL
STATISTICAL INFORMATION
FORM OF GOVERNMENT Home Rule Charter CouncilManager
YEAR OF INCORPORATION 1938
YEAR CITY CHARTER ADOPTED 1975
REGISTERED VOTERS 27 357
LAND AREA 36 square miles
STREETS and ALLEYS maintained by City 260 miles
R O W and MEDIANS MOWED 191 acres
MUNICIPAL WATER SYSTEM
Water System Capacity 18 mgdDaily Average
Consumption6 2 mgd
Number ofConsumers 15 038
Number ofSewer Connections 13 312
Number ofFire Hydrants 2 200
Miles of Water Mains 275
Miles of SewerMains
210
FIRE STATIONS 3
ANNUAL LmRARY SERVICES
Circulation 111 448
Volumes 64 125
PARKS ACREAGE 691
RECREATION SERVICES
Picnic Tables 95
Bleachers86
Benches 40
Barbeque Grills 36
Parks approximately 672 acres 29
Practice Fields baseballsoftballsoccer football 27
Soccer Fields 3 lighted 18
Play Structures 21
Baseball Fields 10
9
RECREATION SERVICES continued
Drinking Fountains 19
Pavilions10
ConcessionStands
8
Softball Fields 8
Basketball Courts 8
Thor Guards lightening prediction system 7
Ponds 6
Tennis Courts 2 lighted 6
Football Fields 2 lighted 4
Fountains aerator 4
Walking Bridges4
Exercise Courses 4
Gazebos 2
Fishing Pier 1
Outdoor Amphitheater 1
Senior Citizens Center l
Outdoor Swimming Facility 1
Recreation Center l
Disc Golf 1
Swimming Poolsl
Historical Marker l
Wishing Well 1
10
EDUCATION Public SchoolsNumber ofFacilities 14
Number ofTeachers 550
Number ofStudents Registered 8 1 00
Number ofDistrict Employees 1 050
Average Daily Attendance 96 0
Total Education Tax Rate 1 500 per 100 Valuation
Source Cedar Hill Independent SchoolDistrict
DEMOGRAPHICS
Population 44 900
Single Falllily 14 093
Multi Falllily 1 687
Other Falllily 3 9
Number ofHousing Units 15 819
Average Household Size Single Falllily 3 00
Average Household Size Multi Falllily 2 67
Median Household Income 66 786
Owner Occupancy Rate Single Falllily 95
Owner Occupancy Rate Multi Falllily 92
Average Housing Value 151 210
Source NCTCOG Dallas Central AppraisalDistrict
VALUE OF PERMITS ISSUED
Single Falllily 62 769 000
AllActivity 1 03 747 290
Source Cedar Hill Economic Development
BOND RATINGS
General Water and Sewer Sales Tax
Rating Agency Obligation Revenue Revenue
Moody s AA3 Al A3
Standard and Poors AA AA A
11
BUSINESS INDUSTRY
The City of Cedar Hill has a diversified economic base An excellent trainable labor force is available in
the area including northern EllisCounty City employment continues to benefit from employment in the
traditional areas of education and government Additional employment has been created by the growthof retail trade service establishments and industry in the area
COMPANY TYPE OF
BUSINESS
NUMBEROF
EMPLOYEES
Masco Texwood Cabinets and Doors 700
J C Penney Distribution Center 550
Wal Mart Supercenter Discount Store 450
Super Target Department Store 230
DMI Corp dba Decker Mechanical Mechanical Contractor 200
Sampco Supply Construction Sample Boards 150
Western Cabinets Cabinet Manufacturing Products 135
J C Penney Department Store 130
Trinity School Private School 130
Pegasus Transportation Transportation 125
Kohl s Department Store 120
Home Depot Home Improvement Center 115
Hanson Concrete Products Concrete Pipe 100
Northwood University Private University 90
Dallas Marble Incorporated Manufacturing Installation 75
Texas Air Composites Incorporated Aircraft Parts Repair 75
Precision Wood Products Wood Products Manufacturer 70
P W QualityMachine Machining Sheet Metal Fabrication 65
DFI Fabricating Sheet Metal Fabrication 55
Dualite Vicom Industries Incorporated Signs 55
Barnes and Noble Retail Bookstore 50
Phillips Lumber Building Supplies 50
Web Converting Converting Flexible Materials 45
Central States Manufacturing Metal Building Components 40
Maxwell Plumbing Supply Wholesale Plumbing 35
Aggreko Incorporated Power Generators 30
Industrial Thermoform Custom Plastic Parts 30
Ellison Concrete Products Concrete Vaults 25
Johnston Products Metal Fabrication 25
Metals USA Structural Steel Products 25
Tindall Mechanical Commercial Plumbing 20
Westar Satellite Communications 20
Source Cedar Hill Economic Development Office
12
13
STATUTORY REQUIREMENTS
A very important financial resource for the City is the ad valorem tax better known as the
property tax It is important for all citizens to fully understand the makeup ofthe taxes levied on
their properties The following synopsis provides abasic working knowledge ofproperty taxes
and how they are determined
The State of Texas determines which cities school districts counties and special districts are
allowed to levy for property taxes Several years ago the State Legislature provided for the
establishment ofcounty appraisal districts The purpose of appraisal districts is to determine the
fair market value of all taxable property within a specific county The taxable value ofpropertyis determined as of January 1 stofeach year
The appraisal district notifies taxpayers oftheir assessed property valuations in March and allows
the valuations to be challenged if the valuations are believed to be in error A Tax AppraisalReview Board hears all tax protests and determines if the original valuation is correct or in error
On May 15th of each year the appraisal district provides an estimate of total appraised propertyvalue to all taxing authorities This preliminary estimate is used by the City to help project what
revenues will be available in the next fiscal year The preliminary estimate while providingindications of an increasing or decreasing tax roll is subject to fluctuations because ofpossibletax protests mentioned above
The most important date relating to the appraisal district is July 25th On or about that date a
certified appraisal roll must be provided to all taxing authorities This certified roll provides a
basis upon which a tax rate may be determined in order to produce the necessary revenues to
operate City services Upon receipt of the certified appraisal roll the City must calculate the
effective tax rate the rollback tax rate and the proposed tax rate
Calculation and Publication of the Effective Tax Rate The effective tax rate produces thesame tax revenue for the upcoming budget year as the prior year when properties taxed in both
years are compared The objective of the effective tax rate is to generate equal tax revenues
using taxable valuations from different years State law requires that the effective tax rate be
published in the newspaper using aone quarter page ad
Calculation and Publication of the Rollback Tax Rate State law allows the City to assess
and collect up to 8 more revenue than what the effective tax rate would produce Ifa taxingauthority imposes a tax rate that produces revenue in excess of 8 over what the effective tax
rate will produce taxpayers may roll back the adopted rate to the 8 level Generally thisinvolves a petition ofeligible voters and arollback election State law requires that the rollbacktax rate be published in the newspaper using aone quarter page ad
14
Calculation and Publication of the Proposed Tax Rate The proposed tax rate is the rate that
when applied to the certified appraisal roll will produce adequate revenue to fund City services
and bonded debt payments for the upcoming fiscal year State law requires that the proposed tax
rate be published in the newspaper using a one quarter page ad If the proposed tax rate raises
more revenue than the amount raised in the previous year then the notice and hearing provisionsapply as required by state law Cedar Hill officials elected to adopt a proposed tax rate for FY
2008 2009 of 0 6414 A record vote was taken and the City Council set the public hearing on
the proposed budget on September 23rd The Annual Budget was adopted on September 23rd
The City Charter states in part that the City Council is authorized to levy an ad valorem tax on
all real personal or mixed property within the territorial limits ofCedar Hill State law providesthat the ad valorem tax rate is not to exceed a total of 2 50 per each 100 of assessed valuation
of said property For FY 2008 2009 the tax rate 0 64140 per 100 of assessed valuation is
25 7 ofthe legal limit
PROPERTY TAX RATE
There are two components ofthe property tax rate The first component is for maintenance and
operations while the second component relates to debt service requirements When the Cityissues long term debt it plans for repayment of the debt by levying a tax sufficient to cover
principal and interest requirements Revenues generated from tax rates that exceed this amount
may be used for general government operations The following table and chart depict the
adopted tax rates taxes collected and tax distribution in Cedar Hill for the past five years
Fisca1
Year
03 04
04 05
05 06
06 07
07 08
08 09
CertifiedAssessed
Value
2 081 650 728
2 286 298 634
2 533 305 250
2 754 7684973 033 267 960
3 134 055 604
GeneralFend
Tax Rate048949
047949
046949
046949
045949
045949
DebtService
Tax Rate
0 15191
0 16191
0 17191
0 17191
0 18191
0 18191
0 64140
0 64140
0 64140
0 64140
0 64140
0 64140
13 351 708
14 664 319
16 248 619
17 699 085
19455 381
20 101 833
BudgetIncludes current year prior years delinquent taxes penalties and interest collected
15
Property Tax Distribution
Five Year History
55 000 000
Debt Service
IRGeneral Fund
525 000 000
520 000 000
515 000 000
510 000 000
5
04 05 05 06 06 07
Fiscal Year
07 08 08 09
In the following example the table shows the annual City tax bill for various property values in
past years and what each property owner should expect on the upcoming tax bill
The City contracts with the County to send a tax bill to aproperty owner in Cedar Hill who owns
ahome valued at 100 000 The tax rate adopted for this year is 0 64140 per 100 of valuation
Therefore the City tax on the home is 64140 When the tax bill is paid the City divides the
payment into two portions One portion is for debt service and the other portion is for Cityoperations For FY 2008 2009 181 91 will be used for debt service requirements while the
remaining 45949 will be used to fund City operations For FY 2008 2009 the Maintenance
and Operation M and 0 Tax Rate will remain at 045949 and the Interest and Sinking Iand
S Tax Rate will remain at 0 18191
Fiscal Tax 100 000 125 000 150 000 200 000 250 000
Year Rate Home Home Home Home Home
03 04 0 64140 64140 801 75 962 10 1 282 80 1 603 50
04 05 0 64140 64140 801 75 962 10 1 282 80 1 603 50
05 06 0 64140 64140 801 75 962 10 1 282 80 1 603 50
06 07 0 64140 64140 801 75 962 10 1 282 80 1 603 50
07 08 0 64140 64140 801 75 962 10 1 282 80 1 603 50
08 09 0 64140 64140 801 75 962 10 1 282 80 1 603 50
16
BASIS OF ACCOUNTING
The City s finances are accounted for in accordance with generally accepted accountingprinciples GAAP as established by the Governmental Accounting Standards Board GASB
The accounting and financial reporting treatment applied to a fund is determined by its
measurement focus All Governmental Funds are accounted for using a current financial
resourcesmeasurement focus All Proprietary Funds are accounted for using a flow ofeconomic
resources measurement focus
Governmental Fund Types These include the General Fund Special Revenue Funds Debt
Service Fund and Capital Projects Fund Governmental Funds use a modified accrual basis of
accounting Under the modified accrual basis of accounting revenues are recognized when
susceptible to accrual that is when they are measurable and available Measurable means that
the amount of the transaction may be determined Available means that the amount of the
transaction is collectible within the current period or soon enough thereafter to pay liabilities of
the current period Substantially all revenues are considered to be susceptible to accrual Ad
valorem sales and franchise tax revenues recorded in the General Fund and ad valorem tax
revenues recorded in the Debt Service Fund are recognized under the susceptible to accrual
concept Licenses and permits charges for services fines and forfeitures and miscellaneous
revenues excelt earnings on investments are recorded as revenues when received in cash
because they are generally not measurable until actually received Investment earnings are
recorded as earned since they are measurable and available Expenditures are recognized when
the related fund liability is incurred if measurable excelt for principal and interest on generallong term debt which is recorded when due and except for compensated absences that are
recorded when payable from currently available financial resources
Proprietary Fund Types These include the Enterprise Fund and the Internal Service Fund
The funds are accounted for on a flow ofeconomic resourcesmeasurement focus and use the full
accrual basis of accounting Under this method revenues are recorded when earned and
expenses are recorded at the time the liabilities are incurred This is different from the modified
accrual basis of accounting for general Governmental Funds where revenues are recognizedwhen they are measurable and available as explained above
17
BASIS OF BUDGETING
The budget requirements stated in Section 102 of the Local Government Code reads in part as
follows The Budget Officer shall prepare each year amunicipal budget to cover the proposedexpenditures of the municipal government for the succeeding year The Budget Officer shall
itemize the budget to allow as clear a comparison as practicable between expenditures included
in the proposed budget and actual expenditures for the same or similar purposes made for the
preceding year
The basis ofbudgeting and the basis ofaccounting are essentially the same with the exceptionsnoted The City s accounts are organized and operated on a fund and account group basis Fund
accounting segregates funds according to their intended purpose and is used to aid managementin demonstrating compliance with finance related legal and contractual provisions The Citymaintains the minimum number of funds in accordance with legal and managerial requirementsAn account group is a reporting device to account for certain assets and liabilities of the
Governmental Funds not directly recorded in those funds
The City s Annual Budget is prepared and adopted on a basis consistent with GAAP for all
Governmental Funds except the Capital Projects Fund that adopts project length budgets For
Proprietary Funds the annual budget presentation is based on revenues and expenditures rather
than on expenses In this type ofbudget presentation depreciation in the Proprietary Funds is not
displayed and capital expenditures and bond principal payments are shown as uses of funds All
annual appropriations lapse at fiscal year end
GOVERNMENTAL FUNDS TYPES
The acqUIsItIon use and balances of the City s expendable financial resources and related
liabilities are accounted for through Governmental Funds types The following is a definition of
each fund type used by the City ofCedar Hill
General Fund The General Fund is the general operating fund for the City It accounts for all
revenues and expenditures except those accounted for in other funds Major functions financed
by the General Fund include the following four categoriesGeneral Administration
Public SafetyCommunity Services
Public Works
18
Special Revenue Funds Special Revenue Funds are used to account for the proceeds of
specific revenue sources This category of funds includes the
Municipal Court Building Security Fund
Forfeiture Fund
Animal Shelter Fund
Animal Shelter Donation Fund
Library Fund
Hotel Motel Tax Fund
High Pointe Public Improvement District Fund
Waterford Oaks Public Improvement District Fund
Police Reserve Pension Fund
Landscape Beautification Fund
Joe Pool Lake Escrow Fund
Traffic Safety Fund
Community Development Corporation Fund
Economic Development Corporation Fund
Debt Service Fund The Debt Service Fund accounts for the accumulation of the resources and
the payment ofgeneral long term debt principal interest and related costs
Capital Projects Fund The Capital Projects Fund accounts for financial resources used for the
construction of major general government capital facilities other than those financed by the
Enterprise Fund and the Community Development Corporation Fund The active CapitalProjects Fund for FY 2008 2009 includes the
Restricted Parks Fund
Restricted Streets Fund
Street Construction Fund
Drainage Fund
Building Improvement Fund
Capital Recovery Fee Fund
Government Center Fund
Building Renovation Fund
Recreation Center Construction Fund
EDC Construction Fund
Fire Station Number 4
Animal Shelter Fund
19
PROPRIETARY FUND TYPES
Enterprise Fund The Enterprise Fund consists of the Water and Sewer Fund and accounts for
activity that is financed and operated similar to aprivate business enterprise
Internal Service Fund The Internal Service Fund consists of the Equipment Fund The
Equipment Fund is used to purchase equipment that exceeds 1 000 and has a useful andor
financial life of at least two years The equipment is then leased to other City funds Lease
payments are based on cost reimbursement plus a service charge equal to the City s yield on
investments The Fund imposes a service charge in the lease payment to build reserve capital in
an effort to make the Fund self supporting
20
BUDGET PROCESS
The City s Home Rule Charter provides for the presentation of the annual operating Budget to
the City Council by the City Manager The City s fiscal year is from October 1 throughSeptember 30 In accordance with the Texas Local Government Code the City Manager must
submit a proposed Budget that includes a summary of proposed expenditures by function
department and activity Detailed estimates of expenditures for each activity are shown
separately to support the proposed expenditures In addition the proposed Budget must include
the following
Outstanding obligations ofthe CityCash on hand credited to each fund
Revenue received from all sources during the preceding yearFunds available from all sources during the ensuing year
Estimated revenue available to cover the proposed BudgetProposed tax rate needed to produce enough revenue to fund the proposed Budget
The budget preparation process began in February with the establishment of a Budget Team
consisting ofthe City Manager Deputy City Manager Assistant City Manager Finance Director
Budget Analyst Assistant to the City Manager Accounting Manager and the Human Resources
Manager The Budget Team directs the Budget process and sets the Budget Calendar
Throughout the month ofMarch department directors developed operating budgets and capitalproject worksheets that identified and prioritized current and future permanent publicimprovements along with a work schedule for such projects The worksheets also detailed
increases or decreases in operations and maintenance costs if any for the projects In the
months ofApril May and June the Budget Team met twice with each department director and
division head Funding for new program requests and continuation budgets was decided uponand on August 8 2008 the proposed Budget was submitted to the City Council The proposedbudget in draft form wasplaced on file in the City Secretary s office for public review
The City Council held aFacilities workshop on April 15 a Streets Capital Improvement budgetworkshop on April 29 a Water and Sewer workshop on May 20 a preliminary Budget workshopon June 17 and the Budget workshop on August 8 2008 On September 23 2008 a publichearing was conducted on the proposed budget Immediately following the budget hearing the
City Council adopted the proposed operating and capital budgets the proposed tax and the water
and sewer rates The calendar timeline is presented on the next page
21
2009 BUDGET CALENDAR
I DAYIDATE EVENT
Thursday 2009 Budget Kick Off MeetingFebruary 21st
March 31stApril 4th
April 7thMay 9th
May 19thJune 20th
Budget Analyst assembles Budget requests
Budget Team interviews department directors Round I
April 15 City Council Public Facilities CIP WorkshopApril 29 City Council Streets CIP Workshop
City Manager interviews department directors Round II
May 20 City Council Water and Sewer CIP Workshop
TuesdayJune 17th
Preliminary 2009 Budget Workshop with Council
June 18thJuly 18th
July 21st
July 24th
FridayJuly 25th
FridayJuly 25th
MondayAugust 4th
MondayAugust 4th
ThursdayAugust ih
Budget Analyst makes final changes for City Council Workshop
Budget Workshop Workbook is printed
Dallas County Appraisal District and Ellis County Appraisal District
provide Taxable Values
Proposed Budget delivered to Council Members
City Secretary to post 72 hour notice for Council Workshop
Deadline to provide newspaper with effective and Roll Back Tax Rates
schedules and fund balances for publication
Newspaperpublishes effective and Roll Back Tax Rates schedules and
fund balances
22
I DAYIDATE
FridayAugust 8th
EVENT
City Secretary posts 72 hour Notice ofCity Council Meeting to discuss
Tax Rate
City Council Workshop Saturday if needed at Cedar Hill
Recreation Center
TuesdayAugust 12th
Present Effective Rollback Tax Rate schedules and fund
balance toCity Council City Council to discuss and take record vote
on Tax Rate
FridayAugust 22nd
MondaySeptember 8th
ThursdaySeptember 11 th
FridaySeptember 19th
FridaySeptember 19th
WednesdaySeptember 24th
Last day to file copy ofBudget with City Secretary
Deadline to provide newspaper with notice ofhearing on proposed Budget
Newspaper publishes notice ofhearing on proposed Budget
City Secretary posts 72 hour notice for meeting at which City Council
will adopt Budget
City Secretary posts 72 hour notice for meeting at which City Council
will adopt Tax Rate
Public Hearing on Budget adopt Budget adopt Tax Rate
File adopted Budget with City Secretary and Library City Secretary to
file Budget with County Clerk
23
BUDGET AMENDMENTS
The Finance Department monitors all financial operations If the Finance Director identifies the
need to amend the current year budget he presents his findings to the City Manager for review
The City Manager then presents his recommendations to the City Council If the City Council
decides a budget amendment is necessary the amendment is adopted in ordinance format and
the necessary budgetary changes are then made
24
PRIORITIES AND ISSUES AFFECTING THE BUDGET
City Council s Strategic Planning Session
The City Council conducted its annual strategic planning session to design the City s future The
objective ofthe meeting was to document the City Council s desired strategic objectives The
Council worked on a20 year visionary timeline to determine what would have tobe in place to
means success as it is envisioned today Then the next step for the Council was to determine
milestones in five year increments The most important milestones were determined to be the
most important aspects ofthat particular Premier Statement for staff and Council to focus time
on However this does not mean that other milestones are not important Following are the
City s six Premier Statements that provide direction for 2009
Cedar Hill is Safe
We believe our highest priority and most significant use oftaxpayer funds is tokeep Cedar Hill a
safe community Weare excited about the strong planning and strategic thinking our police and
fire departments have undertaken Our public safety personnel are committed to taking proactivesteps toprevent crime fires and injuries requiring emergency care By knowing their jobs better
than anyone else our public safety personnel have identified ways to encourage people to be
safer
Cedar Hill has Texas Schools of Choice
Our school board has established avision to be a premier district providing our communitywith aworld class educational system Our City Council is committed tohelping our school
district as well as Northwood University Cedar Valley College and the University ofNorth
Texas Dallas become schools ofchoice in Texas
Cedar Hill is clean
Our vision statement speaks to having aclean city We want to maintain strong code
enforcement litter control and maintain our right ofways Weare coordinating our
comprehensive planning efforts and will continue initiatives to support stronger neighborhoods
Cedar Hill has vibrant parks and natural beautyWith some ofthe best parks in the area Cedar Hill is setting new standards for parks and open
spaces With so much development in our community we have continued to emphasize the
preservation ofour natural beauty Weare blessed with some ofthe most beautiful topographyand spectacular views Consequently we have aresponsibility to encourage preservation ofour
trees landscape and open spaces Cedar Hill working with other groups has set aside thousands
of acres ofland that will not be developed in order to maintain our natural beauty
25
Cedar Hill has a strong and diverse economyOur quality oflife and the amount ofland set aside for preserves parks and trail systems is not
free Quality economic development is critical to paying for the services and infrastructure
needed to support our citizens businesses and many visitors who shop in our businesses and use
our parks We will continue to seek out and offer competitive incentives for quality businesses to
locate in Cedar Hill
Cedar Hill has excellent safe and efficient mobilityIt seems that roads can never stay caught up with development because the growth is what paysfor new roads However our plans are solid and with a tremendous staff we have made
significant strides in completing more road projects in the last three years than we have in the
previous ten years We continue to be involved in the long term plans for widening United States
Highway 67 and the construction ofLoop 9 These major thoroughfares will significantly affect
future land use and growth areas ofour city
Cedar Hill has distinctive character
Cedar Hill s distinctive character is apart ofwhat our City is and who our citizens representThe character ofthe City is all encompassing and fosters community involvement and integrationofour core values which are
Generations choose to live work and play in Cedar Hill
Cedar Hill citizens are ethical honest and full of integrityCedar Hill is known for the partnerships created and fostered
Cedar Hill celebrates the community s strong spiritual values
Citizens come together for personal and community issues at large and continue to be
involved in apositive manner
Everyone feels welcome in Cedar Hill and people greet one another Common Courtesyis the norm
Cedar Hill enjoys an exceptional Leadership AcademyCedar Hill has astrong history ofquality leaders and fosters young developing leaders
that make an impact regionallyCitizens take ownership and are actively involved in their neighborhoods and communityCitizens take ownership in keeping Cedar Hill beautiful and clean
City Businesses Churches Neighborhoods Citizens Government Civic clubs Board
and Commissions Schools and youth sports organizations are all active participants in
maintaining the distinctive character ofthe CityDowntown Cedar Hill is active and gives citizens the opportunity tocome together and be
involved in communityEvery citizen visitor and business enjoys and provides the highest level ofcustomer
service
Citizens enjoyo Small town feel friendly atmosphere diverse community common courtesy
wholesome environment openness front porch discussions celebratingsimilarities an inclusive community front door approach and service with a
smile
26
The following table identifies a sample ofthe premier objectives and the department s actions to
achieve these objectives
PREMIER DEPARTMENTS ACTION
OBJECTIVECedar Hill is safe Police Maintain high visibility
throughout the CityCedar Hill is safe Police Maintain average response
time below 6 minutes
Cedar Hill is safe Fire Respond to emergencymedical calls within 5 minutes
Cedar Hill is safe Fire Promote fire prevention via
the Safety Education Team
Cedar Hill is safe Emergency Management Continuously updateEmergency Management Plan
Cedar Hill is clean Code Enforcement Patrol each neighborhoodweekly
Cedar Hill is clean Code Enforcement Sponsor fall and spring clean
up events
Cedar Hill is clean Streets and Drainage Fill potholes within two
business daysCedar Hill is clean Streets and Drainage Inspect all hazardous creeks
and channels twice ayear
Cedar Hill is clean Water and Sewer Maintain and repairwastewater system
Cedar Hill has vibrant parks Parks Remove trash and debris from
and natural beauty medians and right ofway
Cedar Hill has vibrant parks Parks Maintain mow and inspectand natural beauty City parks
Cedar Hill has excellent safe Streets and Drainage Maintain creeks and channels
and efficient mobility to ensure flow of storm water
Cedar Hill has excellent safe Streets and Drainage Install signs and markingsand efficient mobility within 72 hours ofnotification
Cedar Hill has a strong and Economic Development Continuously market Cedar
diverse economy Hill
Cedar Hill has a strong and Economic Development Evaluate incentive policies bi
diverse economy annuallyCedar Hill has Texas Schools Library Add 5 000 new books and
ofChoice media
Cedar Hill has Texas Schools Library Provide quality research books
ofChoice tocitizens
27
FORMAT OF THE FY 2008 2009 ADOPTED BUDGET
The following discussion summarizes the Budget document Organization of the Budget is
designed to help the reader locate both financial and non financial information in a timelyfashion
Each section of the Budget is presented by fund type The City maintains six fund groups
containing one or more funds in each the General Fund the Special Revenue Funds 14 funds
the Debt Service Fund the Capital Projects Funds group 10 funds the Enterprise Fund and the
Internal Service Fund These funds have departments with divisions representing City cost
centers
The data for each department or division within a department is organized in the followingformat organization chart department description work plan summary spending categories and
staffing if applicable with previous years history Some departments and divisions have been
created only for accounting convenience
The following page contains a table showing the relationship with funds departments divisions
and funding source
28
FINANCIAL STRUCTURE OF THE BUDGET
Category DepartmentDivision Funding Source
General Administration Administration General Fund
Human Resources General FundInformation Technology General Fund
Finance General Fund
Government Center General Fund
Non Departmental General Fund
Public Safety Police General Fund
Police Forfeiture Fund
Police Police Reserve Pension Fund
Police Traffic Safety Fund
Public Safety Animal Control General Fund
Fire General Fund
Emergency Management General Fund
Municipal Court General Fund
Municipal Court Municipal Court Building Security Fund
Public Safety Code Enforcement General Fund
Animal Shelter General FundAnimal Shelter Animal Shelter Fund
Animal Shelter Animal Shelter Donation Fund
Community Services Parks General Fund
Parks Restricted Parks FundParks Community Development CorporationParks Landscape Beautification Fund
Community Services Recreation General FundRecreation HotellMotel Occupancy Tax Fund
Recreation Center Community Development CorporationLibrary General Fund
Library Library Fund
Neighborhood Services General Fund
Planning General Fund
Economic Development Economic Development Economic Development CorporationPublic Works Utility Billing Water and Sewer Fund
Engineering Water and Sewer Fund
Streets and Drainage General FundStreets and Drainage Restricted Streets FundStreets and Drainage Street Construction Fund
Streets and Drainage Drainage Fund
Streets and Drainage Building Improvement Fund
Streets and Drainage Capital Recovery Fee Fund
Streets and Drainage Facility Fund
Streets and Drainage Street Capital Improvement Fund
Fleet Maintenance General Fund
Water and Sewer Operations Water and Sewer Fund
29
GENERAL FUND REVENUE
COMPOSITION ASSUMPTIONS AND CHANGES FROM PRIOR YEARS
Funding for the City s General Fund is derived from nine major revenue categories General Fund
revenues for FY 2008 2009 The major categories are
Taxes includes Ad Valorem property Tax and Sales Tax
Intergovernmental Grants
Fines and Forfeitures
Franchise Fees
Charges to other Governments
Interest Income
Licenses and Permits
Charges for Services
Miscellaneous Income
30
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etifj
S
tifj Oiltifj
e
0 0
TAXES
The largest General Fund revenue category Taxes is subdivided into two separate componentsAd Valorem Property Tax and Sales Tax
Ad Valorem Property Tax
Taxes are due October 1 immediately following the January 1 lien date and are delinquent on
the following February 1 Delinquent taxes are subject to a 15 penalty and 6 interest
according to state law
The Certified Tax Roll is reflective of all taxable property in the City as of January 1 2007
Certified property valuations provided by the Dallas County Appraisal District and the Ellis
County Appraisal District totaled 3 134 055 604 This is an increase of 100 787 644 or 332
above the previous Tax Roll This is partially attributable to new construction
Ad Valorem property tax revenue for FY 2008 2009 is budgeted to generate 14400 675 in
operating funds inclusive of delinquent taxes and related penalty and interest charges This
amount represents 49 05 ofall General Fund operating revenues The FY 2008 2009 Budget in
this revenue category increased by 3 32 over the estimated total collections for FY 2007 2008
The table and chart on the next page depict a five year history of the City s property tax
collections
Sales Tax
The sales tax rate in Cedar Hill is 825 This is the maximum sales tax rate in Texas as set bythe legislature In January 1994 the voters in Cedar Hill passed a referendum providing for two
extra one halfcent sales taxes that brought the City s sales tax to the legal limit One halfcent is
dedicated for economic development purposes and the other one half cent is dedicated for
community development purposes
Sales tax receipts are the result ofa tax levy on the sale of goods and services within the City as
authorized by the State ofTexas Alcoholic beverage taxes are the result ofmixed beverage and
private club licensees remitting a 14 mixed beverage gross receipts tax to the State The State
then remits 10 71 ofthose taxes to the City
Sales taxes for the General Fund are budgeted at 7 070 000 for FY 2008 2009 This amount is24 08 of all General Fund revenues The FY 2008 2009 Budget in this revenue categoryexperienced an increase 10 98 over the estimated total collections for FY 2007 2008 Theincrease is due to the opening ofthe Uptown Village Shopping Center The table and chart on thenext page depict a five year history ofthe City s sales tax collections
32
Property Tax Collections M O
Five Year History
Year CoIledioo5 000 000
4 000 000
WOS 11 071387 3 000 000
05IXJ 11 930325 1 000 000
exi07 13 104 465000 000
estirmtOO 0700 13 XX
00100 14400 6750 000 000
04 05 05 06 06 07 07 08 08 09
ofGnrnl FurrlTeWe FYfjJ 49 0s01o Fiscal Year
Year Collection
Sales Tax Collections
Five Year History
6 000 000
8 000 000
04 05 5 111 564
05 06 5 69049806 07 6 280 000
estimated 07 08 6 370 000
budget 08 09 7 070 000
ofGeneral Fund revenue FY2009 24 08
57 000 000
55 000 000
54 000 000
04 05 05 06 06 07
Fiscal Year
07 08 08 09
33
FRANCHISE FEES
Franchise Fees represent those revenues collected from utilities operating within the City that use
the City s right ofway to conduct their business The City Council authorized a 4 fee for the
electric utility a 4 fee for the natural gas utility a 5 fee for the cable television utility a 5
ofgross receipts fee for commercial customers ofthe solid waste collection company and a4 5
fee on gross receipts for the water and wastewater utility A flat rate fee is charged to the
telephone service providers and is adjusted annually
Franchise Fees for FY 2008 2009 are budgeted at 3 295 000 This is a4 11 increase over the
estimated total collections for FY 2007 2008 The increase in this revenue category is due to the
continued annual population growth and growth in the commercial sector Since these fees are
based upon the utilities gross receipts population growth determines the rise or fall in this
revenue category This year franchise taxes represent 11 22 of all General Fund revenue The
table and chart on the next page depict a five year history ofthe City s franchise fee collections
LICENSES AND PERMITS
Licenses and Permits revenue includes fees charged by the City for certain types of operatorlicenses and permits for construction and other items regulated by City ordinances The FY
2008 2009 Budget in this revenue category is anticipated to decrease FY 2007 2008 estimatedcollections by 4 07 Revenue in this category is budgeted at 637 000 and represents 2 17 of
General Fund revenue The table and chart on the next page depict a five year history of the
City s license and permit collections
INTERGOVERNMENTAL GRANTS
Intergovernmental Grants account for funds received by the City which are used to reimbursecosts for police and fire activities For FY 2008 2009 the City anticipates receiving various
grants totaling 250 129 Historically the grant revenue is erratic as evidenced by the graph on
the next page This year s Grant Revenue is 0 85 of the General Fund revenue The table and
chart on the next page depict a five year history of the City s application for and collection of
grant funds for various purposes
34
Year Collections 53 400 000
Franchise Fee Collections
Five Year History
391 00 000
04 05 2 662 995
05 06 2 875 000 S O 00 000
06 07 2 980 459 2 800 000
estimated 07 08 3 123 000
budget 08 09 3 295 0002 600 000
04 05 05 06 06 07 07108 08 09
of General Fund revenue FY 2009 11 22 Fiscal Year
Year Collections 5700 000
S 650 000
04 05 458 258
05 06 500 300
06 07 527 300
estimated 07 08 664 000
budget 08 09 637 000
ofGeneral Fund revenue FY2009 2 17
Year Collections
04 05 177 522
05 06 261 047
06 07 436 510
estimated 07 08 257 970
budget 08 09 250 129
of General Fund revenue FY 2009 0 85
600 000
550 000
5500 000
S 450 000
5400 000
5500 000
400 000
300 000
5100 000
1 00 000
License Permit Collections
Five Year History
04 05 05 06 08 0906 07 07 08
Fiscal Year
In tergovernm en tal Gran ts
Five Year History
04 05 05 06 06 07 07108
Fiscal Year
08 09
35
CHARGES FOR SERVICES
This revenue category accounts for funds earned by the City in exchange for providing specifictypes of services These funds result from Ambulance Service Fees 911 Service Fees
Recreation and Sanitation Billing Fees Inter governmental and Inter fund Fees This revenue
category increased by 1031 from the FY 2007 2008 estimated totals due to the increase in
various City services The Charges for Services revenue category is currently budgeted at
1 382 840 and represents 4 71 ofthe General Fund revenue The table and chart on the next
page depict a five year history ofthe City s Charges for Services
FINES AND FORFEITURES
Fines and Forfeitures represent revenue generated from the Municipal Court and other punitiveactions This revenue category is anticipated to decrease by 5 03 from the previous year s
estimated total of 1 023 500 For FY 2008 2009 Fines and Forfeitures are budgeted at 972 000
and represent 331 of the General Fund revenue The table and chart on the next page depict a
five year historyofthe City s collection ofFines and Forfeitures
INTEREST INCOME
Interest Income represents yield on investments This revenue source is anticipated to experiencearemarkable 39 66 decrease from last year s estimated earnings due to declining interest rates
The FY 2008 2009 Budget for Interest Income is 350 000 and represents 1 19 of General
Fund revenues The table and chart on the next page depict a five year history of the City s
Interest Income
MISCELLANEOUS INCOME
Miscellaneous Income represent revenue generated from donations vehicle and equipmentauctions and any other revenue source s that do not fit by definition in the other eight majorrevenue categories For FY 2008 2009 this revenue category is budgeted at 193 000 and
represents 0 66 of General Fund revenues The table and chart on the next page depict a five
year history ofthe City s Miscellaneous Income
36
Year Collections
52 000 000
51 500 000
Charges for ServicesFive Year History
04 05 964 898
05 06 1 229 460 51 000 000
06 07 1 245 260
estimated 07 08 1 253 545 5500 000
budget 08 09 1 382 840 04 05 05 06 06 07 07108 08 09
of General Fund revenue FY 2009 4 71 Fiscal Year
Year Collections
04 05 603 918
05 06 721 000
06 07 832 900
estimated 07 08 1 023 500
budget 08 09 972 000
of General Fund revenue FY 2009 3 31
Year Collections
04 05 226 226
05 06 350 000
06 07 400 000
estimated 07 08 580 000
budget 08 09 350 000
of General Fund revenue FY 2009 1 19
Year Collections
04 05 201 722
05 06 91 500
06 07 91 500
estimated 07 08 176 000
budget 08 09 193 000
of General Fund revenue FY 2008 0 66
51 200 000
51 000 000
600 000
500 000
400 000
S300 OOO
S200 OOO
5250 000
S200 OOO
150 000
S 100 000
Fines and Forfeits
Five Year History
5800 000
5600 000
5400 000
04 05 05 06 08 0906 07 07 08
Fiscal Year
Interest Incom e
I04 05 05 06 06 07 07 08 08 09
Fiscal Year
Miscellaneous Incom e
Five Year History
S50 OOO
s04 05 05 06 06 07 07108
Flstal Y ar
08 09
37
GENERAL FUND EXPENDITURES
COMPOSITION ASSUMPTIONS AND CHANGES FROM PRIOR YEARS
Expenditures in the General Fund total 29 708 665 for FY 2008 2009 This represents a0 01decrease over the estimated total expenditures during FY 2007 2008 The pie chart below shows
the operating category where public tax dollars are allocated for use
Budgeted Percent
Name of Division Amount of Total
General Administration 5 336 210 17 96
Public Safety 18404 455 6195
Community Services 3 862 795 13 00
Public Works 2 105 205 7 09
Total 29 708 665 100 00
General Fund Expenditures by Division
7 09
13 00
6195
EJ General Administration Public SafetyPublic Works
o Community Services
38
PERSONNEL
The largest expenditure category is Personnel which accounts for 68 86 of General Fund
expenditures Personnel costs in the General Fund increased due to the addition ofnew full time
positions improvements in the City s compensation plan and rising health care costs
Percent
Category Amount of Total
Personnel 20457 805 68 86
Supplies 1 247 275 4 20
Maintenance 817 205 2 75
Services 2 963 585 9 98
LeaseRentals 1 446 895 4 87
Utilities 1 382 050 4 65
Sundry 945 850 3 18
Capital Outlay 12 000 0 04
Incentives 426 000 143
Transfers 10 000 0 03Total 29 708 665 100 00
General Fund Expenditures by Category
2 75
4 20
Personnel
Leases
SuppliesSundry
DMaintenance DServices
DCapital Incentives
Utilities
Transfers
The following pages reflect the City s structure and a five year staffing history
39
RecreationInspectionsPennits
Code Violations
EngineeringStrectslDrainageWaler W8sleWllerFleet Maintenance
BRecords ManagementCitySecretaryPublic Administration
FacilityManagement
PayrollAccountingT wy
PurchasinginronnationTechnology
CITY OF CEDAR HILL TEXAS
Recetvablcs
CashieringMeier Reading
RecruitmentBenefits
loccntiYe
Process CasesDocl
Court Compliance
FieldOperationsInvestigationsCommunitySevicesRecords MaoagemenlAnimal Conlrol
SuppressionMedical
InvestigationPrevention
Emergency Management
RccruitmeDlRetention
Markeling
40
QuarantineimpoundmentAdoption
Researcb
Youth ProgramsAdult Programs
Administration 8 50 8 50 9 50 9 00 10 00
Human Resources 3 00 3 00 3 75 4 00 4 00
Information Technology 2 00 3 00 3 00 4 00 4 00
Finance 6 75 6 75 6 75 6 75 6 75
Non Departmental 150 150 150 150 150
Government Center 0 00 0 00 0 00 0 00 150
Tax 2 65 2 65 0 00 0 00 0 00
Police 69 80 75 80 82 20 84 00 84 00
Animal Control 2 00 2 00 2 00 2 00 2 00
Fire 54 00 58 00 6100 66 00 69 00
Municipal Court 5 80 5 80 6 80 6 80 7 30
Code Enforcement 8 00 9 00 9 00 9 00 9 00
Animal Shelter 8 66 8 66 8 66 9 63 9 63
Parks 2440 2540 2640 2640 2640
Recreation 9 71 9 71 9 98 10 25 1025
Library 10 62 11 27 1149 1148 1148
Neighborhood Services 0 25 100 100 100 100
Planning 3 00 3 00 4 00 4 00 4 00
Streets and Drainage 13 00 13 33 13 58 13 58 13 58
Fleet Maintenance 3 00 3 00 3 00 3 00 3 00
Fund 236 64 25137 263 61 272 39 278 39
Water and Sewer 34 96 36 96 3915 4165 43 65
Fund 35 96 36 96 39 15 4165 43 65
Economic Development Corporation 3 00 3 00 3 00 3 00 3 00
Fund 3 00 3 00 3 00 3 00 3 00
Community Development Corporation 3 39 2 64 4 64 6 79 6 79
Fund 3 39 2 64 4 64 6 79 6 79
Total Recreation Center 19 96 19 96 22 96 21 50 2150
GRAND TOTAL 298 95 313 93 333 36 345 33 353 33
Note FTE s based on 2 080 hours for conversion purposes
41
BY DEPARTMENT DIVISION and POSITION
Total Full Time and Part Time Positions
DEPARTMENT PAY GRADE 04 05 05 06 06 07 07 08 08 09
Administration
City Manager NA 100 100 100 100 100
Deputy City Manager N A 000 0 00 0 00 0 00 100
Assistant City Manager NA 100 100 100 100 000
City Secretary 620 100 100 100 100 100
Assistant to theCity Manager 619 000 100 100 100 100
Public Relations Manager 618 000 0 00 100 100 100
Management Analyst 616 100 0 00 0 00 0 00 0 00
Administrative Assistant to the City Manager 615 100 100 100 100 100
Executive Assistant 615 100 100 2 00 2 00 2 00
Executive Secretary 614 100 100 0 00 0 00 000
Administrative Secretary 612 000 0 00 0 00 0 00 100
Part Time Clerk 92 100 100 100 100 100
Intern 92 050 050 0 50 0 00 0 00
Subtotal 850 8 50 9 50 9 00 10 00
Human ResourcesAssistant City Manager NA 000 0 00 0 00 0 00 100
Administrative Services Director 622 000 0 00 0 00 100 0 00
Human ResourcesDirector 621 100 100 100 0 00 100
Human Resources Manager 618 000 0 00 0 00 0 00 0 00
Human Resources Coordinator 617 000 000 0 00 100 0 00
Human Resources Generalist II 617 100 100 100 0 00 0 00
Human Resources Generalist I 615 000 000 100 100 0 00
Human Resources Analyst 615 000 000 000 0 00 100
Administrative Secretary 613 100 100 000 100 100
Administrative Clerk 92 000 000 075 0 00 0 00
Subtotal 300 300 3 75 4 00 4 00
Information TechnologyInformation Technology Director 620 100 100 100 100 100
Senior Systems Analyst 618 000 000 000 000 100
Systems Analyst 617 100 100 100 100 0 00
Information Systems Analyst 617 000 000 000 100 100
Part Time Technician 94 000 050 050 050 050
Part Time Clerk 91 000 050 050 050 0 50
Subtotal 200 300 300 400 4 00
Finance
Finance Director 622 100 100 100 100 100
Accounting Manager 619 100 100 100 100 100
SeniorAccountant 617 000 000 100 100 100
Budget AnalystPurchasing Agent 616 100 100 100 100 100
Accountant 616 200 200 100 100 100
Accounting Clerk 611 100 100 100 100 100
Part Time Accounting Clerk 92 0 75 075 075 0 75 0 75
Subtotal 6 75 675 675 6 75 6 75
Non DepartmentalBuilding Maintenance Supervisor 617 000 000 0 00 0 00 100
Building Maintenance Crew Chief 614 100 100 100 100 0 00
Part Time Building Maintenance Worker 91 050 0 50 0 50 0 50 0 50
Subtotal 1 50 150 150 150 1 50
Government Center
Building Manager 619 000 0 00 0 00 0 00 100Part Time Building Attendant 91 000 0 00 0 00 0 00 0 50
Subtotal 000 0 00 0 00 0 00 150
Tax
Tax Assessor Collector 614 100 100 0 00 0 00 000Tax Clerk 612 165 165 0 00 0 00 000Part Time Clerk NA 000 0 00 0 00 0 00 000
Subtotal 265 2 65 0 00 0 00 000
Note FTE s based on 2 080 hours for conversion purposes
42
BY DEPARTMENT DIVISION and POSITION
Total Full Time and Part Time Positions
DEPARTMENT PAY GRADE 04 05 05 06 06 07 07 08 08 09
PolicePolice Chief 622 100 100 100 100 100
Assistant Police Chief 850 100 100 100 100 2 00
Police Lieutenant 840 6 00 600 600 600 6 00
Police Sergeant 830 6 00 600 700 700 7 00
Police Officer 820 42 00 47 00 50 00 50 00 50 00
Police Information Supervisor 6 7 100 100 100 100 100
Crime Victim Manager Grant Funded 94 100 100 100 0 00 0 00
Gang Officer Grant Funded 820 0 00 000 100 100 100
Victim Assistance Manager 6 5 100 100 100 100 100
Executive Secretary 6 4 100 100 100 100 100
Investigative Aide 6 4 100 100 100 100 100
Community Service Officer 6 4 0 00 000 000 200 2 00
Crime Anayst 6 5 0 00 000 000 100 100
Administrative Secretary 6 2 100 100 100 100 100
Property Room Coordinator 6 4 100 200 100 100 100
Public Service Officer 612 4 00 400 400 5 00 5 00
Police Records Clerk 612 180 180 180 200 2 00
Part Time Community Service Officers 94 0 00 000 240 100 100
Crime Victim Aides Grant Funded 94 100 100 100 100 0 00
Subtotal 69 80 7580 82 20 84 00 84 00
Anima ControlAnimal Control Officer 6 4 200 2 00 2 00 200 2 00
Subtotal 200 2 00 2 00 200 2 00
Police Community Services
Police Sergeant 830 000 0 00 0 00 000 0 00
Police Officer 820 000 0 00 0 00 000 0 00
Subtotal 000 0 00 0 00 000 0 00
Fire
Fire Chief 622 100 100 100 100 100
Assistant Fire Chief 960 100 100 100 100 100
Battalion Chief 950 3 00 3 00 3 00 300 3 00
Fire Marshal 950 100 100 100 100 100
Emergency Medical Services Chief 950 000 100 100 100 100
Fire Inspector 930 100 100 100 100 100
Fire Captain 940 900 9 00 9 00 900 200
Driver Engineer 930 900 9 00 9 00 900 12 00
Firefighter Paramedic 920 28 00 31 00 34 00 36 00 30 00
Firefighter Paramedic Grand Prairie 920 000 0 00 0 00 000 3 00
Firefighter Paramedic Grant Funded 920 000 0 00 0 00 3 00 3 00
Executive Secretary 6 4 100 100 100 100 100
Subtotal 54 00 58 00 61 00 66 00 69 00
Municipal Court
Municipa Court Administrator 6 8 100 100 100 100 100
Senior Marshall 617 000 0 00 100 100 100
City Marshal 6 6 100 100 100 100 100
Senior Court Clerk 6 4 100 100 100 100 100
Court Clerk 612 200 2 00 2 00 2 00 200
Part Time Temporary Clerk N A 000 0 00 0 00 0 00 050
Bailiff Security Fund N A 0 80 0 80 0 80 0 80 080
Subtotal 580 5 80 6 80 6 80 730
Note FTE s basedon 2 080 hours for conversion purposes
43
BYDEPARTMENT 1 DIVISION and POSITION
Total Full Time and Part Time Positions
DEPARTMENT PAY GRADE 04 05 05 06 06 07 07 08 08 09
CodeEnforcement
Building Official 620 100 100 1 00 100 100
CodeEnforcement Supervisor 617 100 100 100 100 100
Senior Building Inspector 616 100 100 100 100 100
Building Inspector 615 200 2 00 100 100 100
Senior CodeEnforcement Officer 615 000 0 00 100 100 100
CodeEnforcement Officer 614 200 3 00 3 00 3 00 3 00
Permit Technician 613 000 0 00 100 100 100
Administrative Secretary 612 100 100 0 00 0 00 000
Subtotal 800 9 00 9 00 9 00 900
Animal Shelter
Shelter Manager 618 100 100 100 100 100
Assistant Shelter Manager 615 100 100 100 100 100
ShelterAttendant 612 5 00 5 00 5 00 5 00 5 00
Part Time Attendant 92 166 166 166 2 63 263
Subtotal 866 8 66 866 9 63 963
Parks
Parks and Recreation Director 621 100 100 100 100 100
Parks Maintenance Superintendent 619 100 100 100 100 100
Parks Operation Supervisor 618 100 100 100 100 100
Parks Maintenance Crew Chief 615 5 00 3 00 3 00 3 00 3 00
Irrigation TechnicianMaintenance Worker 614 100 100 100 100 100
Parks Maintenance Worker 612 3 00 6 00 600 6 00 600
Administrative Secretary 612 000 0 00 100 100 100
Chemical Application Technician 612 100 100 100 100 100
Part Time and Seasonal Workers N A 1140 11 40 I 140 1140 1140
Subtotal 24 40 25 40 26 40 26 40 26 40
RecreationRecreation Superintendent 619 100 100 100 100 100
Athletic Supervisor 616 100 100 100 100 100
Athletic Coordinator 615 100 100 100 100 100
Senior Center Supervisor 614 100 100 100 100 100
Administrative Secretary 612 100 100 100 100 100
Part Time Events Coordinator N A 0 50 0 50 0 00 0 00 000
Part Time and Seasonal Lifeguards 92 93 421 4 21 4 98 5 25 5 25
Subtotal 9 71 9 71 9 98 10 25 10 25
LibraryLibrary Director 621 100 100 100 100 100
Systems Librarian 617 100 100 100 100 100
Reference Librarian 616 100 100 100 100 100
Children s Librarian 616 100 100 100 100 100
Technical Assistant 614 100 100 100 100 100
Administrative Secretary 612 000 0 00 100 100 100
Library Assistant 612 200 2 00 100 100 100
Part Time Library Assistant 92 048 113 135 135 135
Part Time Page 90 075 0 75 0 75 037 037
Part Time Clerk 91 239 2 39 239 2 76 276
Subtotal 10 62 1127 11 49 1148 1148
PlanningDirector of Planning 621 100 100 100 100 100
Senior Planner 617 000 0 00 100 100 100
Planner 616 100 100 100 100 100
Executive Secretary 614 100 100 100 100 100
Subtotal 3 00 3 00 4 00 400 400
Note FTE s based on 2 080 hours forconversion purposes
44
BY DEPARTMENT 1 DIVISION and POSITION
Total Full Time and Part Time Positions
DEPARTMENT PAY GRADE 04 05 05 06 06 07 07108 08 09
Neighborhood Services
Neighborhood Services Coordinator 616 025 00 00 00 00
Subtotal 025 100 100 100 100
Street
Street Maintenance Supervisor 617 00 00 00 00 00
Signs and Signals Coordinator 616 000 100 100 100 100
Street Maintenance Crew Chief 615 200 2 00 2 00 2 00 3 00
Street Maintenance Drainage Crew Chief 614 00 100 100 00 100
Street Maintenance Worker 611 900 8 33 833 8 33 733
Seasonal Maintenance Worker 91 000 0 00 0 25 025 025
Subtotal 13 00 13 33 13 58 1358 13 58
Fleet Maintenance
Fleet Maintenance Superintendent 617 100 00 100 100 100
Senior Mechanic 616 100 100 100 100 100
Mechanic 615 100 100 100 100 100
Subtotal 300 3 00 3 00 3 00 300
Administration
Public Works Director 622 100 00 100 100 100
Assistant Public Works Director 620 000 0 00 100 100 000
City Engineer 620 100 100 0 00 0 00 100
Civil Engineer 619 100 100 100 100 100
Engineer in Training EIT Envim Proj Coord 618 0 00 100 100 100 100
Environmental Specialist 617 100 100 100 100 100
Senior Construction Inspector 616 100 100 100 100 000
Construction Inspector 615 100 100 100 100 200
GIS Coordinator 616 100 100 00 100 100
GIS Technician 614 0 00 0 00 0 00 100 100
Executive Secretary 614 00 100 100 100 100
Administrative Secretary 612 00 100 100 100 100
Data Entry Clerk 611 000 0 00 0 00 100 100
Intern NIA 050 0 50 0 50 0 00 000
Public WorkslEngineering Subtotal 9 50 10 50 10 50 12 00 12 00
Public Works Operations Manager 620 100 100 100 100 100
Utilities Supervisor 617 100 100 100 100 100
Utilities Maintenance Crew Chief 615 3 00 3 00 4 00 4 00 400
Utilities Technician 614 2 00 2 00 2 00 2 00 200
Mechanic 614 00 100 100 100 100
Utilities Maintenance Worker 612 6 00 600 700 7 00 700
Part Time Utilities Laborer NIA 046 0 46 0 65 0 65 065
Waste and Wastewater Operations 14 46 14 46 16 65 1665 16 65
Note FTE s based on 2 080 hours for conversion purposes
45
BY DEPARTMENT 1 DIVISION and POSITION
Total Full Time and Part Time Positions
DEPARTMENT PAY GRADE 04 05 05 06 06 07 07 08 08 09
Customer Service Manager 618 0 00 000 000 100 100
Utility Billing Supervisor 616 100 100 100 0 00 0 00
Senior Meter Reader 614 100 100 100 100 100
Meter Reader 612 4 00 4 00 400 4 00 4 00
Part Time Temporary Meter Reader 92 0 00 000 000 0 00 150
Senior Customer Service Representative 614 100 100 100 100 100
Customer Service Representatives 611 4 00 4 00 400 5 00 5 00
Part Time Customer Service Representative 92 0 00 000 000 0 00 050
Receptionist 611 100 100 100 100 100
Utility Billing Subtotal 12 00 12 00 12 00 13 00 15 00
Total Water and Sewer 35 96 36 96 39 15 4165 43 65
EconomicDevelopmentEconomicDevelopment Director 621 100 100 100 100 100
Business Retention and Marketing Manager 618 100 100 100 100 100
Executive Assistant 615 0 00 000 000 0 00 100
Executive Secretary 614 100 100 100 100 0 00
Subtotal 3 00 300 300 3 00 3 00
Community DevelopmentMainStreet Manager 616 0 75 000 000 0 00 0 00
Parks Maintenance Worker 612 100 100 300 4 00 4 00
Part Time and Seasonal Laborer N A 164 164 164 2 79 2 79
Subtotal 3 39 264 464 6 79 6 79
Recreation Center Manager 618 100 100 100 100 100
Recreation Center Coordinator 615 3 00 3 00 300 3 00 4 00
Special Events Coordinator 615 0 00 000 100 100 100
Administrative Secretary 612 100 100 100 100 100
Building Maintenance Technician 613 100 100 100 100 100
Member Services Lead 613 0 00 000 100 100 0 00
Member Services Assistant 611 100 100 100 100 100
Custodian 611 100 100 200 2 00 2 00
Part Time Recreation Assistant N A 2 50 2 50 250 2 50 2 50
Part Time Member Services Assistant N A 6 50 650 650 6 50 6 50
Part Time Building Attendant N A 150 150 150 150 150
Seasonal Recreational Aide N A 0 77 0 77 077 0 00 0 00
Seasonal Funtopia Aide N A 0 69 0 69 069 0 00 0 00
Subtotal 19 96 19 96 22 96 2150 21 50
TOTAL STAFF 298 95 313 93 33336 345 33 353 33
Note FTE s based on 2 080 hours for conversion purposes
46
SPECIAL REVENUE FUNDS
The Special Revenue Funds track the proceeds of specific revenue sources that are restricted to
expenditures for specified purposes Each fund is defined below along with any new programsandor significant changes for FY 2008 2009
The Municipal Court Building Security Fund tracks special court fees authorized by the Texas
Legislature which are restricted to funding municipal court security This fund provides abailiff
for the court This fund s anticipated expenditures are budgeted at 15 000 for FY 2008 2009
The Forfeiture Fund tracks forfeited drug monies dedicated for Police Department use The FY
2008 2009 Budget includes 101 000 for the acquisition ofmiscellaneous capital items and has a
total budget of 144 000
The Animal Shelter Fund tracks donations contributed by the three participating cities for future
expansion of the shelter facility The FY 2008 2009 Budget includes 160 000 for capitalexpenditures
The Animal Shelter Donation Fund tracks monies dedicated for animal shelter use The FY
2008 2009 Budget totals 335450 ofwhich most is for capital expenditures
The Library Fund tracks monies donated for books written about Cedar Hill The FY 2008
2009 Budget includes 1 000 for miscellaneous services
The Hotel Motel Tax Fund tracks monies for occupancy taxes collected from hotels and motels
in Cedar Hill State law provides that such funds may be used to attract visitors to Cedar Hill
The programs include the Lion s Club Basketball Special Event Sports Tournament abike rallya triathlon program art events and various miscellaneous services programs with total
expenditures at 58 500
The High Pointe Public Improvement District Fund tracks the activities of the High Pointe
Public Improvement District Pill The FY 2008 2009 Budget includes 379 110 for various
improvements to the High Pointe area
The Waterford Oaks Public Improvement District Fund tracks the activities of the Waterford
Oaks Public Improvement District Pill The FY 2008 2009 Budget includes 163 500 for
various improvements to the Waterford Oaks area
The Police Reserve Pension Fund tracks monies set aside to fund the Police Reserve Officers
Benefit Plan The FY 2008 2009 Budget totals 19 200
The Landscape Beautification Fund tracks monies set aside to fund citywide landscapingprojects The FY2008 2009 Budget has total expenditures at 1 770 000
47
The Joe Pool Escrow Fund tracks the accumulation ofmonies to pay the Joe Pool Lake Water
Rights Liability to the Trinity River Authority TRA The FY 2008 2009 Budget includes
transfers totaling 1 850 000 No expenditures are anticipated for the fund this fiscal year
The Traffic Safety Fund tracks the accumulation and expenditures ofmonies from the red lightcameras throughout the City The fund is expected to spend 368 000 according to the FY 2008
2009 Budget including 37 000 to the State ofTexas
The Community Development Corporation Fund revenue source is from a one halfcent sales
tax authorized by a 1994 local option election The FY 2008 2009 Budget includes 265495 to
be paid into the Debt Service 490 175 to be transferred into the City Debt Service Fund
3 046410 in project expenditures and 78 750 in operational expenditures
The Economic Development Corporation Fund revenue source is from a one half cent sales
tax authorized by a 1994 local option election The FY 2008 2009 Budget includes 5 065 880
for economic development incentives and a total budget of 7 078 835
48
DEBT SERVICE FUND
The Debt Service Fund is used for the accumulation ofresources for and the payment of generallong term debt principal interest and related costs on general obligation bonds certificates of
obligation and tax notes The resources used to fund general long term debt consist entirely of
property taxes and interest earnings For FY 2008 2009 the tax rate will remain the same as last
year s Debt Tax Rate of 0 64140 per 100 of valuation The Maintenance and Operation will
be 045949 and the Interest and Sinking Rate will be 0 18191 The fund s expenditures will
be 8 232 105 in FY 2008 2009 The fund balance projected at year end satisfies the 15 fund
balance requirement established by the City Council in the City s Fiscal Management Policy
Neither the City Charter nor the State ofTexas limits the amount ofdebt the City of Cedar Hill
may issue Cedar Hill s policy is to limit general obligation debt expenditures to 50 ofGeneral
Fund expenditures
The following chart depicts the City s debt service requirements to the year 2028
Current Debt Amortization
9 000 000
8 000 000
7 000 000
6 00 0 000
5 000 000
4 000 000
3 000 000
2 000 000
S 1 000 000
0
0c Vv 0
al
Flstal Yea r
49
CAPITAL PROJECTS FUND
The Council conducted three Capital Improvements Projects workshops The Facilities workshopwas on April 15 2008 The Streets workshop was held on April 29 2008 The Water and Sewer
Workshop was held on May 20 2008 The purpose ofthese workshops was to provide an updateon existing projects as well as to introduce new capital improvement candidates For acompletelisting ofprojects please refer to the Capital Projects and Enterprise Capital Projects section of
this document
The Capital Projects Funds are used to track the financial resourcesbudgeted to acquire andor
to construct major capital facilities The funds are divided into two types
General Government Capital Projects include all capital projects other than the Water andSewer Capital Projects Projects are funded with bond issues see the Debt Service Fund
section for listing of outstanding issues developer fees or grants Some projects have more
than one funding source A summary of all general government projects along with a futurefinancial plan for each project is presented in the Capital Projects Fund section of this
document
Water and Sewer Capital Projects are within the realm of the Enterprise Fund Such
projects are funded with bond issues Water and Wastewater Capital Recovery Fees or funds
generated by water and sewer operations A summary of all water and sewer projects alongwith a future financial plan for each project is presented in the Water and Sewer CapitalProjects Fund section ofthis document
The Restricted Parks Fund assets consist of assessments in lieu of park acreage dedicationThese funds are restricted for use in certain parts of the City called planning cells There are
three projects approved for the FY 2008 2009 Budget at an anticipated costof 150 600
The Restricted Streets Fund consists of assessments in lieu of street construction Use of thefunds is restricted to certain streets This fund has no anticipated expenditures for FY 20082009
The Street Construction Fund was established in FY 2000 2001 to accumulate resources forfuture street overlays and reconstruction This fund will receive annual transfers from the GeneralFund The FY 2008 2009 transfer is 5 000
The Drainage Fund was established in FY 2004 2005 to receive transfers to assist with drainageissues citywide This fund has 100 000 budgeted in FY 2008 2009 for miscellaneous drainageprojects
The Building Improvement Fund was established in FY 2003 2004 to accumulate resources forfuture building improvements and major repairs There are no anticipated expenditures for FY2008 2009
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The Capital Recovery Fee Fund accumulates resources to either construct projects or pay the
debt services on projects identified in the Capital Recovery Fee Study adopted by the CityCouncil This fund will have total resources totaling 9 228 596 in FY 2008 2009
The Government Center Fund accounts for restricted resources for the construction of theGovernment Center the Recreation Center and the renovations of various municipal buildingsAs ofJune 2008 the fund has expended all ofits financial resources
The Building Renovation Fund accounts for resources and renovations of various buildingsAs ofMay 2008 the fund has 81 420 in financial resources
IMPACT OF CAPITAL IMPROVEMENT PROGRAMS ON OPERATING
FUNDS TO THE CITY
Completion of capital improvement projects may have a financial impact on the City s operatingfunds because routine operational maintenance expenditures M and 0 are sometimes necessaryto utilize the completed project It is difficult to pinpoint exactly what M and 0 costs will be in
the first year of any new project or program Management understands that it takes at least one
full year of operation perhaps two years to adequately fund each line item account in a new
project or program Each year M and 0 estimates are projected along with theconstruction implementation costs for each programproject Those projections are used to
formulate the operational budgets for each applicable departmentfund
Future M and 0 for the current street improvements as authorized by the 1998 Street BondElection will be minimal because those street improvements are being done to major arterials in
the City Arterials provide for increased vehicle capacity Those arterials will be in excellentcondition for years to come
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ENTERPRISE FUND
Revenue For FY 2008 2009 the volume charge for water will decrease from 4 84 per 1 000
gallons to 4 81 per 1 000 gallons The volume charge for sewer will increase from 4 75 per1 000 gallons to 5 25 per 1 000 gallons Utility revenue will be used to cover the fund s
operating costs annual contribution to the Joe Pool Lake Fund and to cover debt service for
revenue bonds issued for Water and Sewer Capital Projects The rate allows the Water and Sewer
Fund to meet the fund balance working capital requirement of 25 of operations The
following pie chart reflects budgeted Water and Sewer Fund revenue for FY 2008 2009
Budgeted Percent
Category Amount of Total
Water Sales 8 975 000 57 05
Tap Fees 46 000 0 29
Inspection Fees 50 000 032
Penalty and Reconnect Fees 480 000 3 05
Sewer Sales 5 965 000 37 92
Interest 140 000 0 89
Miscellaneous 75 000 048
Total 15 731 000 100 00
Water Sewer Fund Revenue
3 05
0 32
IIjJ Water Sales oTap Fees Inspection Fees
o Penalty and Reconnect Fees Sewer Sales Interest
Miscellaneous
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WATER AND SEWER EXPENDITURES
Water and Sewer Fund expenditures are budgeted at 15 639 105 This represents a 1 02increase over the estimated FY 2007 2008 expenditures for this fund The following pie chart
shows the expenditures budgeted in the Water and Sewer Fund in FY 2008 2009
Budgeted Percent
Cate ory Amount of Total
Personnel 2 665 050 17 04
Supplies 260 410 1 67Maintenance 330 450 2 11
Utilities 469 230 3 00
Services 7 956 965 50 88
Sundry 80 660 0 52
Transfers 2 435 000 15 57Debt Service 1 340 340 8 57
Capital Outlay 101 000 0 65
Total 15 639 105 100 00
Water Sewer Fund Expenditures
8 57 0 65 17 04
15 57
50 88
Personnel
SundrySuppliesTransfers
oMaintenance
Debt Service
o Utilities Services
o Capital Outlay
53
INTERNAL SERVICE FUND
Operating as an Internal Service Fund the Equipment Fund was established in FY 1990 1991 to
acquire equipment costing in excess of 1 000 The fund leases equipment to the appropriateoperating fund s The term of the equipment lease is equal to the estimated useful life of the
equipment Budget equipment expenditures for FY 2008 2009 total 680 620
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FY 20082009ALL FUNDS
SUMMARY OF REVENUES EXPENDITURES
AND CHANGES IN FUND BALANCES
GENERAL SPECIAL DEBT GF CAPITAL WS CAPITAL ENTERPRISE INTERNAL TOTAL
FUND REVENUE SERVICE PROJECTS PROJECTS FUND SERVICE ALL FUNDS
BEGINNING Fund Balance 7 132 527 31 911 014 1 219 143 13409 000 4 975 000 4 583 446 779 080 64 009 2 0
REVENUES
Taxes and Fees 24 765 675 7 066 000 5 701 161 37 532 836
Licenses and Permits 637 000 637 000
Charges for Services 1 382 840 15 516 000 16 898 840
Intergovernmental Grants 250 129 250 129
Fines and Forfeitures 972 000 314 100 1 286 100
Invest Income 350 000 1 853 720 65 000 2 754 411 200 000 140 000 5 363 131
LeaseRevenue 1 300 470 1 300 470
Employer Contribution
Charges to Other Governments 809 570 809 570
Assessments 464 990 6470 518 6 935 508
Transfers from Other Funds 1 850 000 2 481 619 10 000 4 341 619
Debt Proceeds 38 196 643 38 196 643
Impact Fees
Miscellaneous 193 000 2 636 805 75 000 2 904 805
TOTAL Revenues 29 360 214 14 185 615 8 247 780 47 431 572 200 000 15 731 000 1 300 470 1 16456 651
TOTAL Available Resources 36 492 741 46 096 629 9466 923 60 840 572 5 175 000 20 314 446 2 079 550 180 465 861
EXPENDITURES
General Administration 5 336210 5 336 210
Public Safety 18404 455 305 200 18 709 655
Community Services 3 862 795 5 030 220 8 893 015
Public Works 2 105 205 2 105 205
Waterand Sewer 15 639 105 15 639 105
Economic Development 5 902 750 5 902 750
Tourism 58 500 58 500
Capital Expenditures 1 145 000 46 213 296 5 175 000 680 620 53 213 916
Debt Service 265 495 3 980 000 895 256 5 140 751
Interest Expense 4 252 105 4 252 105
Transfer to Other Funds 1 666 260 1 666 260
TOTAL Expenditures 29 708 665 14 373425 8 232 105 47 108 552 5 175 000 15 639 105 680 620 120 917472
Revenue over under Expenditures 348451 187 810 15 675 323 020 4 975 000 91 895 619 850 4460 821
ENDING Fund Balance 6 784 076 31 723 204 1 234 818 13 732 020 4 675 341 1 398 930 59 548 389
Use ofexcess fimd balance in the General Fund still complies with the 20 fimd balance policyUse ofexcess fimd balance in the Debt Service Fund still complies with the 15 fimd balance policy
55
BUDGETED EXPENDITURES
VARIANCE COMPARISONS BUDGET TO ESTIMATED
VARIANCE PERCENT CHANGE
GENERAL FUND BUDGET ESTIMA TED FAVORABLE FAVORABLE
FY 07 08 FY 07 08 UNFAYORABLE UNFAVORABLE
Administration 1 186 085 1 209455 23 370 193
Human Resources 500 070 490 690 9 380 191
Information Systems 1 161 550 1 161 325 225 0 02
Finance 756 035 778 605 22 570 2 90
Government Center 121 815 121 815 100 00
Non Departmental 2 510 230 1 625 935 884 295 5439
Police 8 663 140 9 125 125 461 985 5 06
Animal Control 136 630 156 240 19 610 1255
Fire 6480 275 6 673 810 193 535 2 90
Emergency Management 48405 45 365 3 040 6 70
Municipal Court 536 355 577 545 41 190 713
Code Enforcement 780 830 845 945 65 115 7 70
Animal Shelter 491 835 470 595 21 240 4 51
Parks 1 920 170 1 891 990 28 180 149
Recreation 686 105 650 775 35 330 543
Library 808 830 844 630 35 800 4 24
Neighborhood Services 169 615 166 570 3 045 1 83
Planning 502 955 372 285 130 670 3510
Streets andDrainage 2 118 315 2 055 355 62 960 3 06
Fleet Maintenance 255 610 266 255 10 645 4 00
TOTAL General Fund 29 713 040 29 530 310 182 730 0 62
YARIANCE PERCENT CHANGE
SPECIAL REVENUE BUDGET ESTIMATED FAVORABLE FAVORABLE
FUNDS FY07 08 FY07 08 UNFAYORABLE UNFAVORABLE
Public Safety 386 550 363 600 22 950 631
Community Development 6 648 176 6 640 231 7 945 012
Economic Development 3 703 165 3415 490 287 675 842
Capital Expenditures 618 000 591425 26 575 449
Debt Service 261420 261420 0 00
Tourism 31 000 17 000 14 000 82 35
Transfer to Other Funds 1 667 500 1 667 500 0 00
TOTAL Special Revenue Funds 13 315 811 12 956 666 359 145 2 77
56
VARIANCE COMPARISONSBUDGET TO ESTIMATED
DEBT SERVICE
FUND Expenditures
BUDGET
FY 07 08
VARIANCE PERCENT CHANGE
ESTlMATED FAVORABLE FAVORABLE
FY 07 08 UNFAVORABLE UNFAVORABLE
PrincipalInterest
Paying Agent Fees
3 860 000
3 490 846
35 500
3 860 000
3 543 950
50 000
53 104
14 500
0 00
150
29 00
TOTAL Debt Service 7 386 346 7453 950 67 604 0 91
VARIANCE PERCENT CHANGE
ENTERPRISE BUDGET ESTIMATED FAVORABLE FAVORABLE
FUND Expenditures FY 07 08 FY 07 08 UNFAVORABLE UNFAVORABLE
Water and Sewer 15 269 910 14 528 040 741 870 5 11
TOTAL Enterprise Fund 15 269 910 14 528 040 741 870 5 11
VARIANCE PERCENT CHANGE
EQUIPMENT BUDGET ESTlMATED FAVORABLE FAVORABLE
FUND Expenditures FY 07 08 FY 07 08 UNFAVORABLE UNFAVORABLE
Interest Expense N A
Capital Expenditures 1402 010 1 163 760 238 250 2047
TOTAL Equipment Fund 1 402 010 1 163 760 238 250 2047
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I
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