Page 39 - CityofEulessFY26AdoptedBudgetOrdinance2432

Proposed FY25 Budget to
Special Revenue Actual Budget Estimated Budget FY26 Proposed
Funds FY 24 FY 25 FY 25 FY 26 $ Diff % Diff.
Cable PEG Fund:
Revenues $ 91, 561 $ 76, 928 $ 72, 926 $ 65, 541 $ ( 11, 387) ( 15%)
Operating Expenses $ 34, 076 $ 75, 000 $ 75, 000 $ 31, 483 $ ( 43, 517) ( 58%)
Use of Reserves $ - $ 24, 600 $ 26, 674 $ 90, 235 $ 65, 635 267%
Capital / One - Time $ - $ 24, 600 $ 24, 600 $ 90, 235 $ 65, 635 267%
Midtown PID:
Revenues $ 263, 729 $ 160, 822 $ 160, 822 $ 141, 760 $ ( 19, 062) ( 12%)
Operating Expenses $ 331, 628 $ 158,518 $ 158, 518 $ 139, 456 $ ( 19, 062) ( 12%)
Use of Reserves $ 67, 899 $ - $ - $ - $ - 0%
Capital / One -Time $ - $ - $ - $ - $ - 0%
Midtown TIRZ:
Revenues $ 965, 968 $ 996, 885 $ 996, 885 $ 1, 001, 337 $ 4, 452 0%
Operating Expenses $ 742, 400 $ 942, 504 $ 942, 504 $ 962, 621 $ 20, 117 2%
Use of Reserves $ - $ - $ - $ - $ - 0%
Capital / One - Time $ - $ - $ - $ - $ - 0%

Special Revenue funds are used for specific revenues that are legally restricted to expenditures for particular purposes.
The Hotel/ Motel Fund is used to account for occupancy tax revenues from area hotels. Expenses are dedicated to the
promotion of tourism and the convention and hotel industry.

The Juvenile Case Fund is used to account for court fees collected. Expenses are dedicated primarily to personnel and
operating costs required to process juvenile cases.
The Euless Development Corporation ( EDC) '/,¢ Sales Tax Fund is used to account for the '/ 2¢ sales tax revenues.
Expenses are dedicated to parks, library, recreational, and economic development activities within the City of Euless.
The Crime Control and Prevention District ( CCPD)'/ 4¢ Sales Tax Fund is used to account for 'AO sales tax revenues.
Expenses are dedicated to additional personnel, crime prevention programs, and equipment for the Euless Police
Department.
The Police Seized Asset Fund is used to account for proceeds from sale of seized assets which are dedicated to police
expenditures.
The Police Drug Fund is used to account for proceeds from sale of assets seized in connection with drug arrests.
Expenses are dedicated solely for police department expenditures. Only interest earnings and overtime cost are
budgeted due to the volatility and unpredictable nature in asset confiscation.
Elementary SRO Fund is used to account for revenues and expenditures associated with the police presence in the Hurst -
Euless -Bedford ISD. Expenditures are incurred by the City and are reimbursed by the ISD and other available resources
such as grant funds.
Grant Fund is used to account for grant funds and other restricted revenues received by the City. Expenses must be
spent in accordance with the grant provisions.
The Car Rental Tax Fund is used to account for the 5% tax charged on any short- term motor vehicle rental. Expenses
may be dedicated to operations, debt avoidance/ reduction and capital expenditures. These revenues are shared equally
between the cities of Dallas, Fort Worth, and Euless.
The Glade Parks Tax Increment Reinvestment Zone ( TIRZ) Fund is used to account for new revenues generated from
increased values of properties located within the Zone, based on the percentage pledged by each participating taxing
entity. Expenses are incurred for the repayment of the related infrastructure cost.

The Cable Public Educational and Governmental ( PEG) Fund is used to account for a 1 % fee collected from cable
channel providers for expansion of the City' s public, educational, and governmental channel.
The Midtown Public Improvement District ( PID) Fund is used to account for assessments levied upon properties within
the district boundaries. Expenses are incurred for the repayment of debt issued to fund public improvements within the
district.

The Midtown Tax Increment Reinvestment Zone ( TIRZ) Fund is used to account for new revenues generated from
increased values of properties located within the Zone, based on the percentage pledged by each participating taxing
entity. Expenses are incurred for the repayment of the related infrastructure cost.

Ordinance No. 2432, Page 39 of 474
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