City of Temple FY2026 Proposed Budget

CITY OF TEMPLE, TEXAS

PROPOSED BUDGET

ANNUAL OPERATING & CAPITAL BUDGET

OCTOBER 1, 2025 – SEPTEMBER 30, 2026

This budget will raise more revenue from property taxes than last year’s budget by an amount of $15,191,037, which is a 27.23% increase from last year’s budget. The property tax revenue to be raised from new property added to the tax roll this year is $2,576,640.

The record vote of each member of the governing body by name voting on the adoption of FY 2025-2026 Budget to occur on August 28, 2025:

The municipal property tax rates for the preceding fiscal year, and each property tax rate that has been adopted or calculated for the current fiscal year, include:

In accordance with Section 140.0045 of the Local Government Code, which requires the itemization of certain expenditures by a political subdivision, the City of Temple is expected to expend for the year ended September 30, 2025 and has budgeted for FY 2026 the following amounts, respectively:

The total amount of outstanding municipal debt obligations (principal & interest) is as follows:

• Notice required by law to be published in a newspaper: $48,632 and $53,925

• Lobbying activities: $172,377 and $180,548

INTRODUCTION

CITY OF TEMPLE

PAST, PRESENT AND FUTURE

$27 for an acre of land seemed like a lot of money in 1881, but that’s what the Gulf, Colorado & Santa Fe Railway Company paid Jonathan Ewing Moore for 181 acres of his family’s farm. Trains brought prospective buyers from five different cities to the area on June 29, 1881. In true Texas style, a barbecue kicked-off the event and a land auction commenced. Everyone in attendance witnessed the founding of a town, named after the railroad’s chief engineer and the person responsible for building the tracks through Bell County, Bernard M. Temple.

10 years later, the Gulf, Colorado & Santa Fe Railway built a hospital for its workers. This foreshadowed Temple’s future as a business hub with a thriving economy. In early 1892, Dr. Arthur Carroll Scott and Dr. Raleigh R. White, Jr. moved to Temple to work in the hospital. The doctors saw a need for medical services that reached beyond the railroad workers and extended to town residents. In 1904, the doctors opened the Temple Sanitarium, which became one of the fastest-growing healthcare systems in the 20th century, Baylor Scott & White Health.

Temple is a city built on success stories like that of these visionary doctors. Today, Baylor Scott & White Health continues its phenomenal growth after a multi-million-dollar expansion of its facility. The organization’s alignment with Texas A&M University Health Science Center’s teaching hospital provides unique, educational opportunities for medical students offered exclusively in Temple. McLane Company and

Wilsonart International have global headquarters here, and Temple is proving to be an attractive location for business expansion. In 2022, Meta (formerly the Facebook company) selected Temple as its newest location for an $800 million hyperscale data center, and FedEx Ground announced it would open a 250,000 square-foot distribution center in town. These are just two companies among many others moving to Temple.

These organizations are part of Temple’s solid economic foundation. Diversity is a driving force in the city’s billion-dollar business sector, composed of a strong industrial base of manufacturing, distribution, medical services, education, and technology. With Dallas, Houston, Austin, and San Antonio less than three hours away, Temple’s strategic location continues to attract new businesses and industries that want close proximity to Texas’ metropolitan areas but recognize Temple’s business-friendly environment. With 84% of the state’s population living within three hours of Temple city limits, the access businesses have to consumers is valuable.

Today, 144 years after it was founded, Temple continues to grow and adapt to its environment. It still offers residents the best aspects of two worlds: the conveniences of big-city dwelling with the atmosphere of a small town. The city’s affordability and central location continues to satisfy current residents and draw-in newcomers looking to provide a better quality of life for themselves and their loved ones. Major companies and small businesses are also recognizing the advantages of expanding operations to Temple. As a place where visionaries saw the fulfillment of their aspirations, Temple offers a bright future to those that live and work in this community of plentiful opportunity.

MAYOR & COUNCIL MEMBERS

Brynn Myers

Erin Smith

David Olson

Traci L. Barnard, CPA

Kathy Davis

Jana Lewellen

City Manager

Assistant City Manager

Assistant City Manager

Director of Finance

City Attorney

City Secretary

Jessica Walker

Mayor Pro-Tempore, District 1

Tim Davis Mayor

City Staff

Vacant District 3

Mike Pilkington District 4

Dr. Zoe Grant District 2

DISTINGUISHED BUDGET PRESENTATION AWARD

The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to City of Temple, Texas, for its Annual Budget for the fiscal year beginning October 1, 2024. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as a financial plan, as an operations guide, and as a communications 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.

BUDGET TEAM

Traci L. Barnard, CPA

DIRECTOR OF FINANCE

Melissa A. Przybylski, CGMA, CPA

ASSISTANT DIRECTOR FINANCE

Jennifer Emerson, CGFO

BUDGET DIRECTOR

Stacey Reisner, CGMA, CPA

TREASURY & DEBT DIVISION DIRECTOR

Sherry M. Pogor

CIP DIVISION DIRECTOR

Miranda Drake, CGFO

BUDGET & REPORTING DIVISION DIRECTOR

Jess Martin

PAYROLL DIVISION DIRECTOR

Jo Ann Herrera ACCOUNTANT III

Krista Black ACCOUNTANT II

TABLE OF CONTENTS

MESSAGE FROM THE CITY MANAGER

MESSAGE FROM THE CITY MANAGER

It is my privilege to present for your consideration the fiscal year 2026 Business Plan for the City of Temple. This plan is our blueprint to achieve the City’s vision of making Temple a place you love to call home. The plan is intended to reflect the community’s priorities and will guide the City’s decision-making as we strive to provide exceptional services to our community.

The fiscal year 2026 Business Plan is presented in several key sections, as well as covering a planning period from FY 2026 through FY 2031. The key sections include:

• Financial Forecast (page 49)

• Annual Budget (page 89)

• Capital Improvement Program (page 271)

• Combined Bonded Debt (page 315)

This is the seventh year we have presented the annual budget in the context of a multi-year business plan. Through this initiative, instead of approaching the budgeting process and work plan development from a single year perspective, as we have traditionally done, the City of Temple committed to being future focused.

We challenged ourselves to look into the future and approach our planning from a longer-term view and to set an intentional direction for the organization. We challenged ourselves to plan for those things that are critical to maintain and enhance the Temple we love. We challenged ourselves to consider the need for growth, change, and innovation so that the City of Temple will be a city that next generations will also love to call home.

The multi-year planning framework of our Business Plan allows us to be flexible and responsive to changing circumstances while maintaining our focus on intentionally planning for the future.

The 2026 Business Plan is based on a FY 2026 property tax rate of based on a property tax rate of 75.00¢ per $100 valuation, which is an increase of 12.35¢ as compared to FY 2025 tax rate of 62.65¢. Rate adjustments are included for water and wastewater services.

I want to extend a special word of appreciation to Traci Barnard, Melissa Przybylski, Jennifer Emerson, Sherry Pogor, Miranda Drake, Stacey Reisner, Jess Martin, Veronica Hernandez, Taylor Hooten, Jo Ann Herrera, Chelsea Sumbry, Krista Black, Elsa Storie, Stacey Hawkins, Wilson Whitener, Heather Bates, and Arielle Delery. Without the talent, commitment, dedication, and countless hours of work they carried out in pursuit of this plan, this document would simply not be possible. I also would like to extend my gratitude to Tara Raymore, Heather Kirkwood, Annalise Thompson, and Elena Smith for their incredible work on the compensation and benefits components of this plan.

I would like to thank the Mayor and City Council for your leadership and guidance, your collaboration and partnership, as well as your visionary thinking about our community and the amazing residents we serve. I am ever humbled by and grateful for the hard work and dedication of City staff in service delivery to the community 24 hours a day, 7 days a week, 365 days a year.

This plan is our guiding document as we face the challenges and capture the opportunities that lie ahead for the City of Temple.

Respectfully submitted,

Brynn Myers City Manager

BUDGET OVERVIEW

CITY BUDGET

FISCAL YEAR 2026

The City’s budget outlines the estimated revenues and expenditures for programs and services planned for the fiscal year spanning October 1, 2025, through September 30, 2026. The proposed total for FY 2026 is $325,990,748, representing an 18.62% increase over the FY 2025 Budget.

GENERAL FUND EXPENDITURES

GENERAL FUND REVENUES

PROPOSED BUDGET TOTAL EXPENDITURES $154,426,121

USER’S GUIDE

DOCUMENT LAYOUT

This budget document is prepared in a format that strives to reduce the level of difficulty for readers not familiar with public budgeting systems, yet still provides comprehensive information useful in communicating the overall financial direction and policy of the City. Each section of the budget document and its contents are described below:

Introduction

page 5

This section contains cover page information as required by Local Government Code Section 102.007 (Adoption of Budget) and Section 140.0045 (Itemization of Certain Public Notice Expenditures Required in Certain Political Subdivision Budgets). Also, found within this section is a listing of the Mayor and Council Members, the Government Finance Officers Association (GFOA) Distinguished Budget Presentation Award, and the City’s organizational chart.

Message From the City Manager

page 15

The message from the City Manager highlights the principal issues facing the governing body in developing the budget, as well as discusses the focus and vision of how the Business Plan was developed.

Budget Overview

page 17

This section provides a simple overview of significant budgetary items included in FY 2026 Budget.

User’s Guide

page 19

The User’s Guide section contains several key items for readers to understand the City’s financial and budgeting process. It explains the form of government utilized by the City, as well as the budget process. In addition, this area contains a budget calendar, describes all funds that are subject to appropriations, illustrates the department/fund relationship with an exhibit, and explains the basis of accounting and budgeting.

Strategic Plan

page 29

This section lays out the City’s Strategic Plan. This comprehensive plan serves as a management tool that helps the organization align its leadership, resources, and operations in support of achieving the City’s vision of making Temple a place you love to call home.

Financial Forecast & Fund Summaries

page 49

The Financial Forecast and Fund Summaries link the City’s strategic focus areas to a six-year funding model to ensure that the necessary resources are allocated to the City’s goals in order to make their achievement possible. This section aligns the City’s budget with the five strategic focus areas, estimates available revenue over the six-year planning period, and identifies the resources needed for the specific initiatives that will help accomplish the strategic goals of the City and drive improvement in each focus area.

Annual Budget

page 89

The City is organized by department, and as such, each department is highlighted within the Annual Budget section. Information for each department include descriptive narratives, performance data, financial summaries, and a personnel schedule.

Capital Improvement Program

page 271

This section provides a detailed account of each capital improvement project including descriptions.

Combined Bonded Debt

page 315

The Combined Bond Debt section includes financial data on current debt obligations, describes the relationship between current debt levels and legal limits, and explains the effects of existing debt level on current operations.

Supplemental Section page 357

For the proposed budget, this section includes the financial and budgetary policy, the investment policy, as well as an acronym listing and glossary.

Form of Government

The City of Temple utilizes a Council–Manager form of government and is organized under the Constitution and Laws of the State of Texas. Temple is a home rule corporation. The City Council is composed of four members with a Mayor elected at-large. The City Council appoints the City Manager, City Attorney, Director of Finance, City Secretary, and the City Judge. These staff members work with the direction of the

City Council. All other staff members work with the direction of the City Manager.

The City Manager is the Chief Executive Officer and the head of the administrative branch of the City Government. She is responsible for the proper administration of all affairs of the City.

Budget Process & Strategic Planning Alignment

Budgeting is a core component of the City’s financial planning, control, and performance evaluation framework. The operating budget serves as the City’s annual financial plan, guiding the allocation of resources to meet community needs and support organizational priorities. The City’s fiscal year runs from October 1 through September 30. While the budget is legally adopted on an annual basis, the development process reflects both short-term and long-term financial planning through the inclusion of six-year projections for all major funds.

The City’s budget development typically spans an eight-month period and involves collaboration among departmental staff, directors, the City Manager, and the City Council. The process is designed to identify major policy issues well in advance of budget adoption, enabling thoughtful consideration and informed decision-making by City Council.

As part of our integrated approach to planning and budgeting, the City also follows a structured strategic planning cadence that aligns closely with the budget cycle. Every five years, the City conducts a comprehensive update of its Strategic Plan. This process includes the formation of a Strategic Plan Working Group and a City Council Strategic Planning Retreat, where long-term goals are reviewed, organizational priorities are reassessed, and new strategic directions are established.

In the intervening years, incremental updates to the Strategic Plan occur in conjunction with the annual budget process. These updates are shaped through

department-level discussions on changes, new initiatives, or shifting community needs, and through direct engagement with the City Manager to incorporate her recommended adjustments. This collaborative and iterative approach—followed during the 2026 budget cycle—ensures that the Strategic Plan remains a current and effective tool to guide resource allocation and operational focus.

The preparation of the FY 2026 Budget followed a series of structured steps:

• Department Head Budget Retreat

• City Council Budget Retreat

• Department Review Performance Measures and Strategic Initiatives (with Strategy & Innovation)

• Development of Department Budget Requests

• Departmental Budget Review Sessions

• City Manager Development of Proposed Budget

• City Manager’s Filling of Proposed Budget with the City Secretary

• City Council Budget Work Sessions

• Public Hearings on Budget & Tax Rate

• Adoption of Budget & Tax Rate

This comprehensive and coordinated process ensures that financial planning is directly informed by strategic priorities and community input, reinforcing the City’s commitment to transparency, accountability, and longterm sustainability.

Budget Amendments

The budget can be amended at any time during the fiscal year by submitting forms to Financial Services for review. The City Manager is authorized, without further City Council action, to transfer appropriations within individual department budgets for each fund from line item to line item in the amount of $5,000 and greater provided that the total funds appropriated by the City Council for each individual department budget are neither increased nor decreased. The Director of Finance is authorized, without further City Council action, to transfer appropriations within individual department budgets for each fund from line item to line item less than $5,000 provided that the total funds appropriated by the City Council for each individual department budget are neither increased nor decreased. If an amendment is seeking funding between departments, from contingency accounts, or other financing sources, then the amendment must also be approved by the City Council. Amendments are submitted to City Council at each council meeting. Budget amendments for Council approved projects require only the Director of Finance and City Manager signatures.

Legal Level of Budget Control

The legal level of budgetary control (i.e., the level at which expenditures may not legally exceed appropriations) is maintained at the department level.

BUDGET CALENDAR

FEBRUARY

JUNE

MARCH

JULY

APRIL

AUGUST

Notice of Hearing on Tax Rate

Tax Rate - City’s Website

of Tax Rate - City’s Website

Ad – Provision for the Public

on the Tax Rate

CITY FUND STRUCTURE

The accounts of the City are organized and operated on the basis of funds or account groups, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund balances or retained earnings, revenues and expenditures or expenses. The various funds are grouped by category and type in the financial statements. The City maintains the following fund types within two broad fund categories – Governmental Fund and Proprietary Fund.

Governmental Fund Types

Governmental funds are those through which most governmental functions of the City are financed.

The acquisition, use, and balances of the City’s expendable financial resources, and the related current liabilities (except those, if any, which should be accounted for in proprietary or fiduciary funds) are accounted for through governmental funds. The measurement focus is upon determination of financial position and changes in financial position, rather than upon net income determination. The following governmental fund types are maintained by the City:

General Fund – The General Fund is the general operating fund of the City. It is used to account for all financial resources except those required to be accounted for in other funds.

Special Revenue Funds – Special revenue funds are used to account for the proceeds of certain specific revenue sources that are legally restricted to expenditures for specified purposes. The individual special revenue funds are:

• Hotel/Motel Tax Fund – Levy and utilization of Hotel/Motel occupancy tax, Civic Center revenues, and Railroad Museum revenues.

• Reinvestment Zone No. 1 Fund – Ad Valorem taxes levied on and used in a designated zone.

• Federal/State Grant Fund – Operations of projects utilizing federal and state grant funds.

• Drainage Fund – Levy and utilization of a municipal drainage fee.

Debt Service Fund – The Debt Service Fund is used to account for the accumulation of, resources for, and payment of general long-term debt principal, interest, and related cost.

Exhibit 1 on page 25 illustrates the relationship between governmental fund types and the different departments within the City.

Proprietary Fund Types

Proprietary funds are used to account for the City’s ongoing organizations and activities, which are similar to those found in the private sector. The measurement focus is upon determination of net income and capital maintenance. The following proprietary fund type is maintained by the City:

Enterprise Fund – Enterprise funds are used to account for operations (1) that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs (expenses including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges, or (2) where the governing body has decided that periodic determination of revenues earned, expenses incurred, or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. The City has one enterprise fund, as follows:

• Water and Wastewater Enterprise Fund Water and wastewater services provided to residents of the City.

Exhibit 1 on page 25 illustrates the relationship between proprietary fund types and the different departments within the City.

Building

EXHIBIT I: DEPARTMENT/FUND RELATIONSHIP

City Council

City

City

Communications

Customer

Economic

Facility

Financial

Fleet

Information

Public

General

Special

BASIS OF ACCOUNTING

Basis of accounting refers to the time at which revenues and expenditures or expenses, and the related assets and liabilities, are recognized in the accounts and reported in the financial statements. Governmental funds and agency funds are accounted for using the modified accrual basis of accounting.

Revenue and Expenditures

Under the modified accrual basis of accounting, revenues are recorded when susceptible-to-accrual (i.e., both available and measurable). Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures, if measurable, are generally recognized when the related fund liability is incurred. Exceptions to this general rule include the unmatured principal and interest on general obligation long-term debt, which is recognized when due, and accrued vacation and sick leave, which is included in the General Long-Term Debt Account Group. These exceptions are in conformity with “generally accepted accounting principles” (GAAP).

Property tax revenues are recognized when they become available. In this case, available means when due, or past due and receivable within the current period and collected within the current period or soon enough thereafter to be used to pay liabilities of the current period. Such time thereafter shall not exceed 60 days. Tax collections expected to be received subsequent to the 60-day availability period are reported as deferred revenue.

Sales taxes are recorded when susceptible-to-accrual (i.e., both measurable and available). Sales taxes are considered measurable when in the custody of the State Comptroller and are recognized as revenue at that time. Other major revenues that are considered susceptible to accrual include utility franchise taxes, grants-in-aid earned, and other intergovernmental revenues. In applying the susceptible-to-accrual concept to intergovernmental revenues, the legal and contractual requirements of the numerous individual grant programs are used for guidance. There are essentially two types of intergovernmental revenues. In

one, monies must be expended for the specific purpose or project before any amounts will be paid to the City; therefore, revenues are recognized based upon the expenditures recorded. In the other, monies are virtually unrestricted as to purpose of expenditure and are revocable only for failure to comply with prescribed compliance requirements. These resources are reflected as revenues at the time of receipt, or earlier, if the susceptible-to-accrual criteria are met.

The accrual basis of accounting is utilized by the proprietary fund. Under the accrual basis of accounting, revenues are recognized in the accounting period in which they are earned and become measurable (i.e., water billings and accrued interest). Expenses are recorded in the accounting period incurred, if measurable.

Revenues in the Water and Wastewater Fund are recognized as billed on a cycle basis. Unbilled utility account receivables are not material and are not recorded in the financial statements.

Encumbrances

Encumbrances represent commitments related to unperformed (executory) contracts for goods or services. Encumbrance accounting, under which purchase orders, contracts, and other commitments for the expenditure of monies are recorded in order to reserve that portion of the applicable appropriation, is employed as an extension of formal budgetary integration in the general fund, enterprise fund, and special revenue funds. Encumbrances outstanding at year end are reported as reservations of fund balances and do not constitute expenditures or liabilities since the commitments will be honored during the subsequent year.

For budgetary purposes, appropriations lapse at fiscal year-end except for that portion related to encumbered amounts. Encumbrances outstanding at year-end and the related appropriation are carried forward to the new fiscal year through a supplemental budgetary allocation.

BASIS OF BUDGETING

The budget of a general government fund type (for example, the General Fund and Special Revenue Funds such as the Hotel/Motel Tax Fund, Reinvestment Zone No. 1 Fund, Federal/State Grant Fund, and Drainage Fund) is prepared on a modified accrual basis. Briefly, this means that obligations of the City (for example, outstanding purchase orders) are budgeted as expenses, but revenues are recognized only when they are actually received.

The Enterprise Fund (i.e., Water and Wastewater), on the other hand, is budgeted on a full accrual basis. Not only are expenditures recognized when a commitment is made (for example, through a purchase order), but revenues are also recognized when they are obligated to the City (for example, water user fees are recognized as revenue when bills are produced).

The Annual Comprehensive Financial Report (ACFR) shows the status of the City’s finances on the basis of GAAP. In most cases this conforms to the way the City prepares its budget. Two exceptions are treated slightly different in the budget and ACFR, (1) the treatment of depreciation expense (this is not shown in the budget, although the full purchase price of equipment and capital improvements is, while purchases of capital improvements are depreciated in the ACFR for enterprise funds) and (2) compensated absences (accrued but unused sick leave). The ACFR shows both fund expenditures and revenues on a GAAP basis for comparison purposes.

FUND BALANCE

The number one goal of the City Council is to improve or maintain the financial health of the City. Annual revenue projections are conservative and expenditures are closely monitored. In stable economic times, the combination of these two strategies results in excess revenues over expenditures. Unencumbered budget appropriations lapse at year end and do not carry forward to future years. The excess revenues are then available to increase the fund balance. The General Fund Balance is increased from excess revenues each year as part of the budget process to attain the appropriate level.

It shall be the goal of the City to maintain an undesignated fund balance in the General Fund equal to at least four months of the fund’s operating budget.

DEBT RESERVES

Debt reserves are established to protect bond holders from payment defaults. Adequate debt reserves are essential in maintaining good bond ratings and the marketability of bonds.

The amount of debt reserves are established by bond covenants adopted in association with each bond issuance. The City Council may establish, upon recommendation of the Director of Finance, supplemental Debt Service reserves. Such reserves shall not be deemed to confer any rights upon bondholders over and above those set forth in the Bond Covenant for each bond issue.

STRATEGIC PLAN

INTRODUCTION

The Strategic Plan is the City of Temple’s roadmap for the future - our guide to aligning leadership, operations, and resources in pursuit of our shared vision: Temple - a place you love to call home. It supports sound decision-making, strategic investment, and community accountability by identifying long-term goals and outlining the specific initiatives required to achieve them.

In September 2019, the City Council adopted the City of Temple 2020 Strategic Plan, which established a fiveyear direction for the City’s vision, mission, values, and strategic focus areas. In 2023, as we approached the end of that planning horizon, the City embarked on a fullscale update to ensure that the next phase of strategic priorities would reflect the needs and aspirations of a growing and changing community.

Planning Process for the 2025 Strategic Plan

The 2025 Strategic Plan was the result of a comprehensive, community-centered planning process that significantly expanded public participation. A Strategic Plan Working Group - comprised of City staff, community members, and individuals serving on City boards and commissions - led a robust engagement effort that included 17 professionally facilitated focus groups and five town hall events. Additionally, a public survey gathered more than 500 open-ended responses to help identify the community’s top priorities.

This engagement process informed every aspect of the updated plan, from the refinement of strategic focus areas to the development of new goals, commitments, and initiatives. The result is a Strategic Plan that captures both the operational priorities of the organization and the lived experiences and expectations of our residents.

Strategic Planning Cadence and Annual Updates

While the comprehensive plan update occurs every five years, the Strategic Plan is designed to be a living document. Each year, in conjunction with the annual budget process, the City conducts an incremental review to ensure the plan remains relevant, actionable, and aligned with emerging community needs and organizational capacity.

This FY 2026 update represents one such annual refinement. While the structure and core priorities of the 2025 Strategic Plan remain in place, this year’s updates reflect adjustments to initiatives, timelines, and resource allocations based on progress to date, newly identified opportunities, and ongoing community feedback.

By embedding this continuous planning cycle into our budget process, the Strategic Plan remains both grounded and dynamic - anchored in long-term vision while responsive to real-time changes.

Commitment to the Community

The Strategic Plan is not simply a document - it is a public promise. It articulates what we are working toward, why it matters, and how we will get there. By regularly updating the plan and reporting on its implementation, the City demonstrates its commitment to transparency, stewardship, and continuous improvement.

As the City of Temple moves forward into FY 2026 and beyond, this Strategic Plan will continue to serve as our compass - shaped by the community, built by City staff, and guided by the leadership of the City Council.

GUIDING PRINCIPLES

VISION

Temple – a place you love to call home

MISSION

Exceptional service without exception

CORE VALUES

Organizational values guide behavior, whether stated or unstated, and are observed when the workforce is at its best. The City of Temple is committed to a culture of performance excellence that is grounded in the values of:

COMMITMENT

We are engaged and dedicated to our mission.

INNOVATION

We encourage creative thoughts and are open to new ideas.

INTEGRITY

We are ethical, respectful, and trustworthy in our actions.

ACCOUNTABILITY

We honor our commitments, take ownership of our work, and are fiscally responsible.

COLLABORATION

We rely on teamwork and open communication to accomplish our purpose.

STRATEGIC PLAN FRAMEWORK

FOCUS AREAS

A principle component of the strategic plan that delineates areas of sustained focus and action, grounded in the City’s mission and vision and prioritized by City Council.

Broad statements that define what we want to achieve or accomplish in a specific focus area, providing direction and purpose.

Strategies that outline what we are going to do, demonstrating accountability and intention.

Tactics that detail the specific projects, programs, or actions that we will accomplish.

FOCUS

AREAS

HIGH-PERFORMING ORGANIZATION

COMMUNICATION & COLLABORATION

PLACES & SPACES

HEALTH & SAFETY

The High-Performing Organization focus area reflects our commitment to organizational excellence, data-driven decision making, and continuous improvement within our organization to ensure we provide exceptional service without exception.

The Communication & Collaboration focus area reflects our commitment to building strong community connections and expanding opportunities for engagement and participation. We are committed to responsive and transparent communication with our community.

The Places & Spaces focus area reflects our commitment to making Temple a place you love to call home. We are committed to fostering vibrant neighborhoods, beautiful spaces, and unique experiences to ensure that Temple is a unique place with amazing arts, culture, dining, and recreation.

The Health & Safety focus area reflects our commitment to providing the community a safe place where citizens and businesses can thrive. We are committed to supporting vulnerable populations including those experiencing homelessness and mental health challenges by providing essential resources and services.

The Smart Growth focus area reflects our commitment to investing in our infrastructure, facilities, and systems in order to prepare for growth and redevelopment as well as to preserve our assets.

Focus Area

A principle component of the strategic plan that delineates areas of sustained focus and action, grounded in the City’s mission and vision and prioritized by the City Council.

GOAL

Broad statements that define what we want to achieve or accomplish in a specific focus area, providing direction and purpose.

Commitment

Strategies that outline what we are going to do, demonstrating accountability and intention.

Initiative/Priority

Tactics that detail the specific projects, programs, or actions that will accomplish.

High-Performing Organization

AN ORGANIZATION COMMITTED TO PERFORMANCE EXCELLENCE

SUCCESS INDICATORS

• Number of Strategic Plan initiatives completed

• Quality of Services (National Community Survey, NCS)

• Overall direction Temple is taking (NCS)

• Being open and transparent to the public (NCS)

COMMITMENT 1

Pursue innovation and continuous improvement to drive performance excellence.

Implement the Baldrige Performance Excellence program framework.

Achieve CPSE accreditation for the Fire Department.

Achieve CAPRA accreditation for the Parks & Recreation Department.

Achieve CALEA accreditation for the Police Department.

Develop a comprehensive survey program.

Develop an innovation strategy to leverage emerging technology, enhance collaboration, and foster creative problem solving.

Explore the creation of a public-private partnership for an Innovation Lab.

Achieve International Association for Identification accreditation for crime scene investigators.

Utilize data to make decisions and drive innovation.

Conduct department assessments to optimize resources to provide high-quality, cost-effective services.

COMMITMENT 2

Provide exceptional customer service.

Develop a plan for a cultural competency program.

1.2.SI2

1.2.SI3

1.2.SI4

Develop a comprehensive Customer Experience Strategy to enhance service excellence and foster inclusive access to City services.

Develop a Customer Care Program.

Implement a citywide call center.

COMMITMENT 3

Optimize the use of technology to improve service and protect mission critical infrastructure.

1.3.SI1

1.3.SI2

1.3.SI3

1.3.SI4

1.3.SI5

1.3.SI6

1.3.SI7

1.3.SI8

1.3.SI9

1.3.SI10

1.3.SI11

1.3.SI12

1.3.SI13

1.3.SI14

1.3.SI15

Develop a Technology Master Plan.

Convert paper-based personnel files to digital format.

Convert paper-based records of plans and permits to digital format.

Implement an interactive, web-based financial dashboard to promote understanding and confidence in the expenditure of public funds.

Implement an online community engagement platform.

Implement a new document and contract management software.

Implement a new Police Department digital records management system.

Implement a debt management software.

Implement a new Fire Department response and reporting software.

Implement a traffic monitoring software system.

Implement a new event design and billing software.

Implement a police officer management software.

Develop a Smart City Strategy.

Implement an enhanced citizen request and engagement platform.

Implement a museum web-based computer software to optimize operations.

1.3.SI16

1.3.SI17

1.3.SI18

1.3.SI19

1.3.SI20

1.3.SI21

1.3.OP1

Implement website quality management software.

Develop a new Parks & Recreation online registration system.

Implement visitor analytics software.

Implement new business management and point of sale software at the Airport.

Upgrade the phone system to ensure reliable communications.

Implement an integrated real-time crime center.

Continue to invest in the resources necessary to ensure the strategic and effective use of technology in support of performance excellence.

1.3.OP2

Enhance the use of Microsoft 365 to promote stronger collaboration among City departments.

Replace police and fire mobile data laptops.

Continue to invest in the resources necessary to prioritize cyber security.

COMMITMENT 4

Make strategic investments in fleet and equipment to increase efficiency, capitalize on technology advances, and improve safety.

1.3.OP3 1.3.OP4 1.4.SI1 1.4.SI2 1.4.SI3 1.4.OP1

Establish a fleet and equipment sharing program.

Develop a program to improve employee accountability for fleet condition and operation.

Complete fuel truck refurbishment to extend the life of the fleet.

Invest in the continued maintenance and replacement of the City’s fleet and equipment, including the implementation of the Equipment Capital Improvement Program.

COMMITMENT 5

Create efficient, integrated, and streamlined regulations, policies, and processes.

Develop clear processes for routing and evaluating public-private partnership requests.

Implement records management processes to incorporate up-to-date technologies and best practices.

Develop a process improvement program to support red tape reduction and service excellence.

1.5.SI4

1.5.OP1

1.5.OP2

1.5.OP3

Develop a comprehensive records management program.

Align staff work plans to strategic plan commitments.

Develop or update standard operating procedures for each department.

Provide transparent, predictable, and efficient processes to make it easier for citizens and businesses to interact and do business with the City.

1.6.OP3

1.6.OP4

1.6.OP5

1.6.OP6

1.6.OP7

Maximize resources by strategically pursuing grants.

Continue to invest in the resources necessary to ensure financial excellence.

Maintain and strengthen the City’s bond rating.

Conduct cost comparisons between in-house and contract service delivery.

Develop recommendations to reduce overtime expenditures.

COMMITMENT 7

Equip the City Council and board members with the knowledge and tools necessary for effective governance.

Establish a continuing education and professional development program for City Council.

Establish clear goals and work plans for each City board, commission, and committee.

1.5.OP4

1.5.OP5

Ensure personnel policies are up-to-date.

Continue to update and modernize the Code of Ordinances.

COMMITMENT 6

Employ fiscally-responsible practices and policies that ensure City investments are made based on sound review and analysis.

Conduct a cost of service study for all rates and fees.

Align the City’s budgeting process with the Strategic Plan to ensure resource allocations are focused on City’s strategic goals and commitments.

Align capital improvement programs with adopted master plans.

TALENTED AND DEDICATED EMPLOYEES WHO HAVE

A HEART FOR SERVICE

SUCCESS INDICATORS

• Employee retention and turnover

• Employee participation in skills development programs

• Total Recordable Injury Rate

• Days Away, Restricted, or Transfered Rate

COMMITMENT 1

Attract and retain talented employees.

Establish an employee health center.

Explore opportunities for public/private partnerships to provide transportation to work.

2.1.SI3

2.1.SI4

2.1.SI5

2.1.OP1

2.1.OP2

2.1.OP3

2.1.OP4

2.1.OP5

Explore the option of developing a child care program.

Develop a city-wide volunteer and internship program.

Develop a comprehensive employee wellness program.

Enrich the employee experience through an active employee engagement program.

Conduct annual compensation studies to ensure competitive compensation.

Conduct a proposal request process for employee benefits.

Update the Temple Police Association Meet and Confer Agreements.

Continue to support recruitment and retention efforts by establishing noncompensation recruitment incentives.

COMMITMENT 2

Invest in employee development and training programs.

2.2.SI1

Develop a succession plan.

Create an employee scholarship program.

Host an employee development expo to provide all employees professional development opportunities.

Continue to invest in training, licensing, and certification opportunities to support performance excellence.

COMMITMENT 3

Make safety a priority to ensure employees go home safe every day.

Develop a comprehensive safety program.

Develop and implement an in-house driver’s training program.

*2.3.SI2 and 2.3.SI3 were rolled up into 2.3.SI1 and deleted from the plan.

Focus Area

A principle component of the strategic plan that delineates areas of sustained focus and action, grounded in the City’s mission and vision and prioritized by the City Council.

GOAL

Broad statements that define what we want to achieve or accomplish in a specific focus area, providing direction and purpose.

Commitment

Strategies that outline what we are going to do, demonstrating accountability and intention.

Initiative/Priority

Tactics that detail the specific projects, programs, or actions that will accomplish.

Communication & Collaboration

EMPOWERED

COMMUNITY LEADERS WHO FOSTER COLLABORATION, ENGAGEMENT, AND PARTICIPATION THROUGH STRATEGIC

PARTNERSHIPS WITH LOCAL, STATE, AND FEDERAL GOVERNMENT ENTITIES

SUCCESS INDICATORS

• Number of bills tracked in a legislative session

• Number of stakeholder meetings held

COMMITMENT 1

Build strong intergovernmental relationships to cultivate a collaborative approach to governance.

Establish a regional legislative task force.

Establish an intergovernmental relations program to represent the City’s interests with various governmental agencies and officials.

Proactively engage with other governmental officials, key stakeholders, educational partners, and community organizations.

OPEN AND RESPONSIVE COMMUNICATION WITH OUR COMMUNITY

SUCCESS INDICATORS

• Being open and transparent with the public (NCS)

• Informing residents about issues facing the community (NCS)

• Public information services (NCS)

• Reach and engagement of the City’s social media and communication channels

• Number of public forums held

COMMITMENT 1

Utilize a comprehensive public communications strategy with multiple outreach channels that

allows the City to share information about its work, as well as engage with citizens.

4.1.SI1

4.1.SI2

4.1.SI3

4.1.SI4

4.1.SI5

4.1.SI6

4.1.SI7

4.1.OP1

4.1.OP2

4.1.OP3

4.1.OP4

4.1.OP5

Develop a speaker’s bureau.

Establish an audiovisual production studio to create original programming to enhance public outreach and better communicate City news.

Update the 2020 Strategic Communications Plan.

Develop a Community Ambassador Program.

Develop “Ask Fred” visitor campaign.

Establish an annual Media Day event

Develop a Comprehensive Sponsorship Guide.

Maintain positive working relationships with members of the media.

Produce a quarterly City news publication to help keep residents informed.

Ask residents for regular feedback by conducting community surveys.

Provide additional channels for input and communication with residents and businesses.

Develop marketing and communication action plans for identified City departments, facilities, programs, and events to increase transparency and awareness.

4.1.OP6

Continue to promote open governance by providing clear and timely information on City decisions to residents.

COMMITMENT 2

Promote an excellent image by strengthening Temple’s brand identity.

4.2.OP1

Maintain a library of high-resolution imagery for use in digital collateral and other marketing efforts.

4.2.OP3

4.2.OP4

Pursue award and recognition programs.

Develop or update brands for identified City facilities, programs, and events to increase awareness and enhance promotional efforts.

COMMITMENT 3

Expand opportunities for engagement and participation in the community to increase opportunities for bidirectional sharing of ideas and feedback among stakeholders.

4.3.SI1

4.3.SI2

4.3.SI3

4.3.SI4

4.3.OP1

Develop a community engagement program.

Develop a citizen’s leadership academy.

Develop a process to align common priorities among community partners and organizations to improve strategic focus and impact.

Update the Community Engagement Plan.

Broaden methods of community engagement with additional consideration to diverse backgrounds, languages, and needs to ensure vulnerable and historically underserved populations within the community have equitable access to City services and opportunities to participate in civic life.

4.2.OP2

Ensure that local real estate professionals have the information they need to accurately represent Temple’s amenities.

4.3.OP2

Continue to support the Leadership Temple program to help educate current and future leaders about key issues and service opportunities.

Focus Area

A principle component of the strategic plan that delineates areas of sustained focus and action, grounded in the City’s mission and vision and prioritized by the City Council.

GOAL

Broad statements that define what we want to achieve or accomplish in a specific focus area, providing direction and purpose.

Commitment

Strategies that outline what we are going to do, demonstrating accountability and intention.

Initiative/Priority

Tactics that detail the specific projects, programs, or actions that will accomplish.

Places & Spaces

BEAUTIFUL SPACES AND UNIQUE EXPERIENCES

SUCCESS INDICATORS

• Number of cultural and artistic events hosted

• Growth in tourism and related spending and events

• Public facility satisfaction/utilization

• Library circulation, visitors, & program participation

• Quality of park and recreation facilities (NCS)

• Temple as a place to visit (NCS)

COMMITMENT 1

Enhance and expand our infrastructure of parks, recreation centers, greenspaces, and trails to encourage active living and wellness.

5.1.SI1

5.1.SI2

5.1.SI3

5.1.SI4

5.1.SI5

5.1.SI6

5.1.OP1

5.1.OP2

5.1.OP3

Develop a strategic plan for the Parks & Recreation Department.

Develop a master plan for the Summit Recreation Center.

Develop a master plan for Hillcrest Cemetery.

Establish a park ranger program.

Develop a Sammons Golf Course Master Plan.

Update the Parks and Trails Master Plan.

Plan for, design, construct, and invest in the continued maintenance of and improvement to the City’s park, recreation, greenspace, and trail system.

Expand the wildflower initiative within City parks, trails, and greenspace.

Promote improved, safer connections from neighborhoods to City parks and trails.

COMMITMENT 2

Develop and showcase Temple as a unique place with amazing arts, culture, dining, and recreation experiences and amenities.

5.2.SI1

5.2.SI2

5.2.OP1

5.2.OP2

5.2.OP3

5.2.OP4

5.2.OP5

Develop an Arts and Culture Master Plan.

Develop a Museum Master Plan.

Provide a wide variety of high-quality recreation services and opportunities.

Invest in public art and community gateway enhancements.

Leverage athletic facilities to attract sports tourism opportunities.

Develop or update destination marketing strategies to support tourism in Temple.

Develop or update sports marketing materials to support sports tourism in Temple.

COMMITMENT 3

Create and promote culturally diverse events and activities through partnerships.

5.3.SI1

5.3.SI2

5.3.SI3

5.3.OP1

Implement the Special Events Strategic Plan. Implement an events permitting website.

Develop a cultural heritage event where all cultures are represented and celebrated together.

Expand community and special events and attractions to bring neighbors together and encourage additional tourism.

COMMITMENT 4

Cultivate and promote Downtown Temple as a unique destination where commerce, culture, and recreation intersect.

5.4.SI1

5.4.SI2

5.4.SI3

5.4.SI4

5.4.SI5

Develop a reuse program for historic brick street pavers.

Update the Temple Commercial National Register District for the historic tax credit program.

Conduct a historic resources survey to support historic preservation.

Implement the Downtown Parking Action Plan.

Develop a Historic Preservation Plan.

5.4.SI6

5.4.SI7

5.4.OP1

5.4.OP2

Implement a downtown events calendar.

Develop a customized Downtown Temple marketing and development program.

Encourage distinctive, attractive, and functional building and streetscape design while preserving valuable historic resources.

Plan for, design, construct, and maintain high quality public infrastructure and services in Downtown Temple.

COMMITMENT 5

Cultivate a library system where reading, learning, and imagination thrive.

5.5.SI1

5.5.SI2

5.5.SI3

5.5.SI4

5.5.OP1

5.5.OP2

Implement the Library Master Plan.

Implement Radio Frequency Identification (RFID) technology for enhanced efficiency of library operations.

Implement a new Integrated Library System (ILS).

Develop an Archives Master Plan. Design library programs, services, and collections based on the needs and interests of the community.

Maintain welcoming, safe, and technologyenhanced library spaces for learning and exploration.

NEIGHBORHOODS WHERE PEOPLE LOVE TO LIVE

SUCCESS INDICATORS

• Your neighborhood as a place to live (NCS)

• Temple as a place to live (raise children, work, etc.) (NCS)

• Property values over time

COMMITMENT 1 Foster cohesive, distinct, vibrant,

safe, and attractive neighborhoods where citizens take pride and are engaged with their community.

6.1.SI1

6.1.SI2

6.1.SI3

6.1.SI4

6.1.SI5

6.1.SI6

Develop a master plan for each Neighborhood Planning District that meets the needs of the community and supports a high quality of life.

Develop neighborhood-specific zoning ordinances to ensure design standards and land use regulations align with neighborhood master plans.

Develop a Housing Preservation Program to renovate vacant residential structures.

Develop a program to reactivate empty lots using a variety of solutions, including tactical urbanism.

Develop a plan for a community resource center.

Pursue a memorandum of understanding (MOU) with Bell County and other taxing entities related to the sale of tax foreclosed property.

6.1.SI7

6.1.OP1

6.1.OP2

6.1.OP3

6.1.OP4

Explore opportunities to improve access to fresh, healthy foods in underserved areas of east Temple.

Cultivate neighborhood coalition leaders in all neighborhood districts and develop a contact list accessible on the City’s website.

Develop programs and events to support strong neighborhoods.

Continue to support the Temple Revitalization Corporation in their redevelopment efforts.

Invest in the continued improvement and revitalization of the City’s Neighborhood Planning Districts, including the implementation of the Places & Spaces Capital Improvement Program.

COMMITMENT 2

Improve access to a wide variety of housing types that are safe, accessible, and affordable.

6.2.SI1

6.2.SI2

6.2.OP1

Develop an Affordable Housing Policy using information gathered through a Market Value Analysis.

Implement the Homeowner Assistance Reconstruction Program (HARP).

Coordinate with other agencies and organizations to improve access to affordable housing and leverage existing programs and resources.

6.2.OP2

Continue a growth management approach that encourages infill and redevelopment and maximizes the efficient use of public infrastructure.

Focus Area

A principle component of the strategic plan that delineates areas of sustained focus and action, grounded in the City’s mission and vision and prioritized by the City Council.

GOAL

Broad statements that define what we want to achieve or accomplish in a specific focus area, providing direction and purpose.

Commitment

Strategies that outline what we are going to do, demonstrating accountability and intention.

Initiative/Priority

Tactics that detail the specific projects, programs, or actions that will accomplish.

Health & Safety

A HEALTHY AND SAFE COMMUNITY

SUCCESS INDICATORS

• Feeling of safety (NCS)

• Crime rates

• Homelessness diversion capacity, utilization, and outcomes

COMMITMENT 1

Enhance our public safety services to create a safer community and foster public trust.

Expand the community oriented policing program.

Implement a ten district patrol system to provide more efficient police patrol services.

Complete staffing of Violent Crimes Enforcement Squad.

Update and expand the outdoor warning siren system.

Split the city into two Fire & Rescue response divisions to adequately manage field operations as the city grows.

Enhance Fire Marshal evidence procedures and storage facility.

Collaborate with the development community to implement a safety device program.

Update the City of Temple’s Emergency Management Plan.

Establish a National Incident Management System (NIMS) Compliance Program.

Develop an Industrial Education and Fire Prevention Strategy.

Implement mobile vehicle barrier for Hostile Vehicle Mitigation (HMV).

Implement Integrated Ballistic Identification System (IBIS) program.

Provide additional response capabilities to maintain emergency services in response to growth and increasing service demands, including the implementation of the Public Safety Capital Improvement Program.

7.1.OP2

7.1.OP3

7.1.OP4

7.1.OP5

7.1.OP6

7.1.OP7

7.1.OP8

7.1.OP9

Promote public safety and animal health and welfare through an effective animal services program.

Implement innovative programs and techniques to achieve compliance with City codes and regulations.

Engage citizens in ways that promote trust and community connectivity.

Provide educational programs and information to enhance public health and safety awareness.

Maintain the Teen Court program to help reduce recidivism of juvenile offenders and spark an interest in the legal profession.

Continue to support community connectivity and officer wellbeing through a Police Chaplaincy program.

Implement policies and practices that promote procedural fairness for court users.

Continue to support the Police Officer and Firefighter wellness and safety program.

COMMITMENT 2

Enhance facilities, programs, and services for those experiencing homelessness and other vulnerable populations.

7.2.SI1

7.2.SI2

7.2.SI3

7.2.SI4

7.2.OP5

Coordinate the development of the Arbor of Hope Campus and identify a non-profit organization to oversee operations.

Coordinate the development of permanent supportive housing.

Develop a substance use disorder treatment program that includes collaborating with community partners.

Implement the Mental Health Services Strategic Plan.

Expand opportunities to coalesce with community partners to ensure a cohesive strategy related to providing services to vulnerable populations.

Focus Area

A principle component of the strategic plan that delineates areas of sustained focus and action, grounded in the City’s mission and vision and prioritized by the City Council.

GOAL

Broad statements that define what we want to achieve or accomplish in a specific focus area, providing direction and purpose.

Commitment

Strategies that outline what we are going to do, demonstrating accountability and intention.

Initiative/Priority

Tactics that detail the specific projects, programs, or actions that will accomplish.

Smart Growth

INFRASTRUCTURE, FACILITIES, AND SYSTEMS THAT SUPPORT EXCEPTIONAL SERVICES AND SAFE, SMART GROWTH

SUCCESS INDICATORS

• Ratings of services (water, sewer, trash, traffic) (NCS)

• CIP projects completed

COMMITMENT 1

Develop a safe, connected, and well-maintained mobility system that incorporates all modes of travel including vehicular, pedestrian, bicycle, transit, and air.

Develop standard street section designs that facilitate wellconnected vehicular, pedestrian, bicycle, and transit systems.

Develop a comprehensive sidewalk strategy.

Establish a new transit district.

Complete a pavement inventory and assessment.

Develop a pavement maintenance plan.

Complete the citywide signal coordination plan.

Continue to invest in the design, construction, and maintenance of high quality mobility infrastructure, systems, and services, including the implementation of the Mobility Capital Improvement Program.

Focus efforts on enhancing the I-14 corridor through collaboration with regional and state partners.

Continue to invest in a comprehensive pavement maintenance program.

COMMITMENT 2

Plan for, design, construct, and maintain high quality water, wastewater, and drainage infrastructure, systems, and services that meet

the needs of the community now and in the future.

8.2.SI1

8.2.SI2

8.2.SI3

8.2.SI4

8.2.SI5

8.2.SI6

8.2.SI7

8.2.SI8

8.2.SI9

8.2.SI10

8.2.SI11

8.2.SI12

8.2.SI13

8.2.OP1

Implement a water modeling program.

Expand the advanced metering infrastructure program.

Expand the capacity of the Temple-Belton wastewater treatment plant.

Develop a comprehensive drainage modeling and assessment plan.

Develop a Drainage Area Master Plan.

Expand the capacity of the Doshier Farm wastewater treatment plant.

Implement a leak detection program.

Complete sewer basin assessments and repair identified deficiencies.

Evaluate the possibility of establishing an inhouse pipe bursting program.

Transition operations of the wastewater treatment plant to in-house.

Conduct a water distribution condition assessment.

Implement a wastewater modeling program.

Implement a drainage modeling program.

Invest in the continued maintenance, replacement, and improvement of the City’s water, wastewater, and drainage infrastructure, including the implementation of the Utilities Capital Improvement Program.

8.3.SI2

8.3.SI3

8.3.OP1

Implement a paint remixing program.

Develop a landfill master plan.

Strategically add solid waste routes and resources to prepare for and respond to growth.

COMMITMENT

4

Plan for, design, construct, and maintain high quality facilities that meet the needs of the community now and in the future.

8.4.SI1

8.4.SI2

8.4.SI3

8.4.SI4

8.4.SI5

8.4.SI6

8.4.SI7

8.4.SI8

8.4.SI9

8.4.SI10

Conduct a building condition assessment for each city facility.

Construct an expansion to the Service Center facility.

Construct improvements to the Downtown Civic Center including expansion of the Municipal Building.

Expand the Public Safety Training Center and indoor shooting range.

Construct Taxiway D improvements.

Redevelop the Frank W. Mayborn Civic & Convention Center.

Renovate the central library.

Construct library branch locations.

Construct new fire stations to maintain emergency services in response to growth and increasing service demands.

Construct an expansion to the downtown police campus.

8.2.OP2

8.2.OP3

Ensure a high-quality and sufficient water supply to sustain existing development and support future growth.

Plan for a sufficient wastewater treatment capacity to sustain existing development and support future growth.

COMMITMENT 3

Provide responsive and sustainable solid waste and recycling services.

8.3.SI1

Implement a food waste recycling pilot program.

8.4.SI11

8.4.SI12

8.4.SI13

8.4.OP1

Construct a Facility Services maintenance facility.

Construct and activate the Resource Hub.

Construct improvements to the outdoor shooting range.

Invest in the continued maintenance of and improvement to the City’s facilities, including the implementation of the Facilities Capital Improvement Program.

COMMITMENT 5

Ensure sustainable water resource management to meet the needs of the community now and into the future.

8.5.SI1

Develop an integrated water resources plan.

A CITY THAT SUPPORTS WELLMANAGED GROWTH AND DEVELOPMENT TO PROMOTE A THRIVING ECONOMY

SUCCESS INDICATORS

• Overall quality/variety of business and service establishments (NCS)

• Overall economic health of Temple (NCS)

COMMITMENT 1

Encourage high-quality, stable jobs and strengthen the sales and property tax base through business retention, expansion, and attraction efforts.

9.1.SI1

9.1.OP1

9.1.OP2

Update the City’s Economic Development Policy.

Actively engage in a comprehensive business recruitment and retention program.

Continue to invest in the design, construction, and maintenance of high quality infrastructure to support economic development, including the implementation of the Reinvestment Zone Capital Improvement Program.

COMMITMENT 2

Use a multidisciplinary approach to facilitate high quality, safe, and strategic community growth.

9.2.SI1 9.2.SI2 9.2.SI3

Update the unified development code to ensure community design standards and land use regulations align with the Comprehensive Plan.

Implement a Business Navigator program to provide increased support to small and start-up businesses.

Establish an enhanced certificate of occupancy process to ensure that development and construction activity are consistent with adopted building codes and land use regulations.

9.2.SI4

9.2.SI5

9.2.SI6

9.2.OP1

Explore an entrepreneurial and small business support program.

Adopt an updated building code.

Update construction standards and details.

Strengthen coordination between departments and regional partners to improve collaboration during the development process.

9.2.OP2

Engage the community about infrastructure needs and incorporate input into decision making process.

9.2.OP3

9.2.OP4

Streamline and enhance development review and inspection services.

Promote higher-density, mixed-use development in targeted areas of the city, blending residential, commercial, and retail uses.

9.2.OP5

9.2.OP6

Develop policies to support a comprehensive growth management program.

Conduct regular Development Standards Advisory Board meetings to update constructions standards and engage the development community on materials, practices, and standards.

FINANCIAL FORECAST & FUND SUMMARIES

FINANCIAL FORECAST FRAMEWORK

The following Fund Summaries section outlines the City’s long-term planning process designed to achieve its mission, goals, and strategic focus areas. A conservative six-year funding model has been developed to ensure the allocation of necessary resources to support the City’s objectives and make their achievement feasible. The funding model aligns the City’s budget with its five strategic focus areas, projects available revenue over the six-year planning period, and identifies the resources required for specific initiatives that will help accomplish the City’s strategic goals.

The development of a multi-year financial forecast involves numerous variables and assumptions for both revenue and expenditure projections. Revenue forecasts are based on a combination of historical trend analysis, anticipated growth and development, and planned rate increases or adjustments. Expenditures are projected by applying a mix of Consumer Price Index (CPI) adjustments and anticipated service expansions.

GENERAL FUND

110 | FORECASTING

Revenues

Projected property tax revenues were based on anticipated growth in the City’s taxable assessed property values and estimated tax rates. These projections used demographic data and expected future residential and commercial developments, with the tax rate calculations designed to remain below the voterapproval threshold.

On December 5, 1967, City of Temple voters approved adoption of 1.00% local sales and use tax in accordance with the provisions of House Bill No. 207.

In 1990, Temple voters approved an additional sales tax to create a revenue stream funded by both residents and non-residents. This tax supports essential city services such as public safety and quality of life initiatives. The additional sales tax factors into the calculation of the property tax voter-approval rate,

which was reduced to 3.5% following the passage of Senate Bill 2, also known as the Texas Property Tax Reform and Transparency Act of 2019.

On November 7, 2023, a Special Called Election was held in which voters approved an amendment to reallocate 0.5% of the sales tax rate from Property Tax Relief (as designated in the Texas Tax Code as an additional sales and use tax) to General Government Purposes.

Sales tax was forecasted based on the anticipated growth in both retail and non-retail tax base, assumptions on consumer behavior, and local economic drivers (e.g., tourism, major events, or regional business trends, and residential and commercial construction trends). Future growth rates based for sales tax are as follows:

• FY 2027 - 8.00%,

• FY 2028 - 7.00%,

• FY 2029 - 7.00%,

• FY 2030 - 7.00%, and

• FY 2031 - 7.00%.

A 2.00% annual increase is projected for all franchise fees (excluding water/wastewater franchise) from FY 2027 through FY 2031. The water/wastewater franchise fee is a 5.00% fee based on budgeted water/ wastewater gross revenues for FY 2027 through FY 2031.

The water/wastewater contractual fee paid by the Water/Wastewater Fund is calculated at 10.5% based on budgeted water/wastewater gross revenues for FY 2027 through FY 2031.

The growth of local business, as well as new housing developments contribute to the number of permits and licenses issued, which is a primary driver tied to the revenue stream for licenses and permits. Taking into consideration several factors such as historical trends, growth assumptions, and external factor consideration (e.g., demographic changes, regulatory changes), the annual increase for revenue associated to licenses and permits is 2.00% annually for FY 2027 through FY 2031.

Revenue tied to fines is typically forecasted based on several factors, including historical data, changes in enforcement policies, staffing levels, anticipated changes in fees, and shifts in behavior or regulations.

After adjusting the overall FY 2025 Budget for fines downward by 12.79% due to staffing constraints within the Police Department, the FY 2026 budgeted revenue for fines reflects a significant rebound with an approximate 22.61% increase. From FY 2027 through FY 2031, the fine revenue stream is projected to grow by an average annual rate of 3.48%, based on stable enforcement levels, anticipated fee adjustments, and continued compliance with regulations.

Golf course revenue is projected to increase by 2.00% annually from FY 2027 through FY 2031. This steady growth rate is based on expectations of consistent demand, potential improvements in course facilities, and increased participation in golf-related activities.

Airport sales and rental revenue varies based on type:

• Fuel sales and discount on fuel increases 2.00% annually in FY 2027 through FY 2031,

• Rental revenue related to hangar complex (hangars 20 and 26) is expected to remain constant from FY 2027 through FY 2031, and

• All other airport charges are forecasted to grow by 2.00% annually from FY 2027 through FY 2031.

When forecasting solid waste revenue, several key components are considered. These components include the number of households or businesses receiving services, the rate charged per service, and any expected rate adjustments and/or growth assumption. Below are the customer growth and rate adjustments used for residential and commercial services for forecasting FY 2027 through FY 2031:

Expenditures

Forecasting expenditures involves projecting future costs across various categories over a specific time period, using available data, historical trends, and key assumptions (such as inflation in salaries and benefits, growth in positions, and general inflation on operational and capital expenditures).

Personnel costs encompass newly planned positions for FY 2027 through FY 2031, as well as proposed pay increases for employees within civil service (FY 2028 and FY 2030) and general government (FY 2027, FY 2029, and FY 2031). In addition to new positions and market adjustments, compensation costs are expected to rise by 1.00% annually, starting in FY 2027 and continuing through FY 2031.

Operational costs are projected to increase by an average annual rate of 3.62% each year from FY 2027 to FY 2031. These costs also account for new operational needs arising from the addition of personnel and fleet (vehicles and equipment).

Capital costs are based on scheduled fleet replacements, along with additional fleet requests for FY 2027 through FY 2031. Fleet costs are estimated using current pricing, with an inflation factor applied depending on the fiscal year and type of equipment.

Contingency funds are allocated in future fiscal years to cover unforeseen expenses that may arise during the forecast period.

HOTEL/MOTEL TAX FUND

Revenues

All other charges for services revenue in General Fund are projected to increase to increase by an average annual rate of 3.55% from FY 2027 through FY 2031.

The Hotel Occupancy Tax (HOT) revenue is a key source of funding for tourism-related initiatives. This tax is levied on guests staying in hotels, motels, and other short-term lodging establishments within the City. The revenue generated from this tax is limited to specific uses such as to promote tourism, support local events, and develop projects that attract visitors and enhance the hospitality sector. Forecasting revenue for HOT involves estimating the income generated from the taxes while taking into consideration historical data,

trends in tourism, occupancy rates, event-driven growth, new hotel development, and economic conditions (e.g., recession, inflation, or a tourism boom). The HOT revenue is projected to increase 3.00% annually for FY 2027 through FY 2031.

Charges for services revenue forecasts for the Frank W. Mayborn Civic & Convention Center, as well as the Railroad Heritage Museum include a variety of factors. These factors include historical revenue data, expected event bookings, local market conditions, rental rates (existing and new), and potential improvements to the facilities. The revenue forecast associated to charges for services at the Frank W. Mayborn Civic & Convention Center, and the Railroad Heritage Museum are projected to increase 2.00% annually for FY 2027 through FY 2031.

As a key initiative in the Special Events Strategic Plan, the City will launch its inaugural iconic music festival, Tanglefoot Music & BBQ Festival in September 2025, aiming to establish it as the premier destination event for Temple. This country music festival will showcase national headliners, regional talents, and local performers, complemented by a distinctive hospitality experience featuring over a dozen authentic BBQ joints from some of the country’s most popular pitmasters who will travel to Temple for a rare weekend pop-up to cook different BBQ styles. The Tanglefoot Festival is funded through the Hotel/Motel Tax Fund. It is forecasted that the revenue to be generated from this event will increase by an average annual rate of 3.68% each year over the next five fiscal years. This will be reassessed following the inaugural event.

Expenditures

Forecasting expenditures involves projecting future costs across various categories over a specific time period, using available data, historical trends, and key assumptions (such as inflation in salaries and benefits, growth in positions, and general inflation on operational and capital expenses).

Personnel costs encompass newly planned positions for FY 2027 through FY 2031, as well as proposed pay increases for general government employees. In addition to newly planned positions and market adjustments, compensation costs are expected to rise by 0.75% annually, starting in FY 2027 and continuing through FY 2031.

Operational costs are projected to increase by an average annual rate of 1.56% each year from FY 2027 to FY 2031. These costs also account for new operational needs arising from the addition of personnel and fleet (vehicles and equipment).

Capital costs are based on scheduled fleet replacements, along with additional fleet requests for FY 2027 through FY 2031. Fleet costs are estimated using current pricing, with an inflation factor applied depending on the fiscal year and type of equipment.

Contingency funds are allocated in future fiscal years to cover unforeseen expenses that may arise during the forecast period.

FEDERAL/STATE GRANT FUND

260 | FORECASTING

During the budget process, the City allocates funding for two grants that are expected to continue in future years: Community Development Block Grant and the Crisis Assistance Program.

The Community Development Block Grant (CDBG) is a federal funding program, administered by the Department of Housing and Urban Development (HUD), providing communities with resources to address various development needs. The City of Temple is designated by HUD as an Entitlement Community, meaning it receives annual grant funding to support and enhance services for its residents. These CDBG funds are used for projects that improve access to affordable housing, create suitable living environments, and expand economic opportunities, with a primary focus on benefiting lowand moderate-income individuals.

The Crisis Assistance Program, administered by the Texas Office of the Governor - Criminal Justice Division, is designed to provide emergency assistance and services to individuals facing immediate crises, often due to domestic violence, sexual assault, human trafficking, or other situations that require urgent support for vulnerable individuals.

Revenues

Revenues for the Community Development Block Grant (Federal Grants) and the Crisis Assistance Program (State Grants) are expected to grow by 3.00% annually from FY 2027 through FY 2031.

Expenditures

Forecasting expenditures involves projecting future costs across various categories based on available data, historical trends, and assumptions, including factors like salary and benefit inflation, growth in positions, and general inflation in operational and capital expenses.

Personnel costs include new positions planned for FY 2027 through FY 2031, as well as proposed pay increases for general government employees. In addition to newly planned positions and market adjustments, compensation costs are expected to rise by 3.00% annually, starting in FY 2027 and continuing through FY 2031.

Operational costs are anticipated to increase by 3.00% each year from FY 2027 to FY 2031. These costs also account for new operational needs associated with new personnel.

Capital costs are not projected for the Federal/State Grant Fund for FY 2027 through FY 2031.

DRAINAGE FUND 292 | FORECASTING

Revenues

When forecasting revenue for the Drainage Fund, several key elements must be taken into consideration. These include collection rates, commercial and residential development, population growth and urbanization, weather patterns, economic conditions, and regulatory changes. Commercial and residential drainage fees for FY 2027 through FY 2031 are projected to increase by an average of 0.60% annually, driven primarily by development growth rather than fee increases.

It is important to note that the forecasted commercial and residential drainage fees may be subject to change following the completion of the drainage rate study and fee structure analysis scheduled for FY 2026.

Expenditures

Forecasting expenditures involves estimating future costs across various categories over a specific time period, based on available data, historical trends, and key assumptions (such as inflation in salaries and benefits, growth in positions, and general inflation in operational and capital expenses).

Personnel costs include new positions planned for FY 2027 through FY 2031, as well as proposed pay increases for general government employees. In addition to newly planned positions and market adjustments, compensation costs are expected to rise by 0.75% annually, starting in FY 2027 and continuing through FY 2031.

Operational costs are also projected to rise by an average annual rate of 1.72% each year from FY 2027 to FY 2031.

Capital costs are based on scheduled fleet replacements for FY 2027 through FY 2031. Fleet costs are estimated using current pricing, with an inflation factor applied based on the fiscal year and the type of equipment.

Contingency funds are allocated in future fiscal years to cover unforeseen expenses that may arise during the forecast period. Debt Service

430 | FORECASTING

Revenues

Property taxes are forecasted based on anticipated growth in the tax base, planned future development, and the proposed interest and sinking tax rates required to support both existing and future debt issuances.

Expenditures

Debt service expenditures are forecasted based on the amortization schedules for existing debt, along with projections for future debt issuances. Future debt capacity is calculated to minimize and stabilize tax rate impact.

WATER/WASTEWATER FUND

520 | FORECASTING

Revenues

Water and wastewater revenues are forecasted based on current or projected rates applied to the five-year median customer consumption of water and wastewater flow, along with anticipated growth in the customer base. Planned rate adjustments are determined by the annual cost of service update.

Customer Base Growth - Water

WATER/WASTEWATER FUND

520 | FORECASTING

All other charges for services within the Water/Wastewater Fund are projected to increase by 2.00% annually from FY 2027 through FY 2031.

Expenses

Forecasting expenses involves projecting future costs across various categories over a specific time period, using available data, historical trends, and key assumptions (such as inflation in salaries and benefits, growth in positions, and general inflation on operational and capital expenses).

Personnel costs encompass newly planned positions for FY 2027 through FY 2031, as well as proposed pay increases for general government employees.

Operational costs projections vary based on the type of expense. For example, chemicals used for the treatment plants are estimated to increase 4.00% for FY 2027 to FY 2031, whereas the reclamation plants have an overall 3.00% increase in their operations to help account for the unexpected when planning to actively assume the day-to-day operations of two facilities. These costs also account for new operational needs arising from the addition of personnel and fleet (vehicles and equipment). Overall, operating costs are projected to rise by an average annual rate of 2.55% each year from FY 2027 to FY 2031.

Capital costs are based on scheduled fleet replacements, along with additional fleet requests for FY 2027 through FY 2031. Fleet costs are estimated using current pricing, with an inflation factor applied depending on the fiscal year and type of equipment.

Debt service expenses are forecasted based on the amortization schedules for existing debt, along with projections for future debt issuances.

TEMPLE REVITALIZATION CORPORATION

710 | FORECASTING

The Temple Revitalization Corporation (TRC) was formed on November 3, 2021, as a non-profit, local Government Corporation under Texas Transportation Code Chapter 431. TRC was created to aid, assist, and act on behalf of the City in the performance of its governmental functions, to promote the common good and general welfare of the City, including the sale, purchase, development, redevelopment, and

revitalization of real property and to help promote, develop, encourage, and maintain employment, commerce, economic development, and public facility development in the City.

As indicated in the bylaws for TRC, the annual budget shall be prepared by the Board and be approved by a majority vote of the entire Board. After approval by the Board, the budget shall be submitted to the City for approval. The budget shall, at a minimum, include capital, operational, debt services, and project-specific expenditures and corresponding revenues. The budget shall also clearly indicate the sources and purposed use of revenue contributed by the City as part of the Funding and Operating Agreement between the City and TRC.

REINVESTMENT ZONE

NO. 1 FUND

795 | FORECASTING

On September 16, 1982, the City Council approved Ordinance No. 1457, establishing Reinvestment Zone No. 1 (the “Zone”) in accordance with Texas Tax Code Chapter 311. This designation created a geographic area within the City and its jurisdiction to foster development and redevelopment. Initially, the Zone encompassed approximately 1,943 acres of land located in the northwest section of the City and parts of Bell County. On November 4, 2010, the City expanded the Zone’s boundaries to include an additional 2,221 acres, known as the Temple Medical and Education District, and extended the Zone’s duration from 2022 to 2062.

The Reinvestment Zone No. 1 Board of Directors is tasked with overseeing the Zone’s development and implementation. This includes creating project plans, managing financing, and recommending projects to the City Council that enhance the area, with a focus on economic growth through infrastructure improvements and attracting new businesses. The increased tax increment revenue generated within the Zone is used to fund these initiatives. The Board is also responsible for preparing and adopting a project plan and a reinvestment zone financing plan, which serves as the “budget” for Reinvestment Zone No. 1, and submits them to the City Council for approval.

COMBINED STATEMENT

SOURCES OF FUNDS

(1) Includes the use of $3,928,000 in Undesignated Fund Balance - Capital Projects to fund the following:

• Capital - $2,933,700

• Supplement to Health Insurance Increase - $700,000

• Temple Revitalization Corporation - $194,300

• GIS Master Plan $100,000

(2) As amended in the Financing Plan approved by the Reinvestment Board on 05/29/24 and Council on 06/20/24.

(3) Includes the use of $4,194,300 in Undesignated Fund Balance - Capital Projects to fund the following:

• Capital - $3,950,000

• Parks Master Plan - $150,000

• Temple Revitalization Corporation - $94,300

(4)

COMBINED STATEMENT

GENERAL FUND

110 | FINANCIAL SUMMARY

110 | PERSONNEL SUMMARY

GENERAL FUND

110 | PERSONNEL SUMMARY

During the budget process each position funded within the Federal/State Grant Fund is evaluated based on program needs and available resources. Therefore, personnel distributions amongst the divisions within the Federal/State Grant Fund will be adjusted accordingly each fiscal year. Several positions within District Services and Neighborhood Services are partially funded with Federal/State Grant Funds.

2 - During FY 2025, the Talent and Marketing Specialist was reclassed to Talent Recruitment Coordinator and was moved from Communications & Destination Services to People Operations.

3 - In FY 2025, one Community Solutions Specialist was added.

4 During FY 2025, one Project Manager position was added and was funded 100% CO Bonds.

5 - In FY 2025, one Budget & Reporting Manager, one Financial Systems Analyst, and three Accountant positions was added.

6 In FY 2025, the Grant Manager position was reclassed to Community Enhancement Division Director and was split funded 25% - CDBG Admin and 75% - Neighborhood Services. A Grant Coordinator was added.

7 - In FY 2025, an Emergency Management Planning Specialist position was added.

8 During FY 2025, six Firefighter positions were added.

9 In FY 2025, the Family Violence Case Manager was split funded 69% - Police Grant Fund and 31% General Fund.

10 - During FY 2025, one Sergeant, one Property & Evidence Supervisor, and one Logistics Coordinator were added.

11 In FY 2025, one Project Engineer was added.

12 - In FY 2025, five Solid Waste Services Driver positions and one Assistant Division Director position were added.

13 - In FY 2025, the Assistant Director of Library & Museum Services will change funding from 50% Hotel/Motel Fund (Railroad) and 50% - General Fund (Library) to 40% Hotel/Motel Fund (Railroad) and 60% General Fund (Library). The Director of Library position will change funding from 50% Hotel/Motel Fund (Railroad) and 50% - General Fund (Library) to 40% - Hotel/Motel Fund (Railroad) and 60% - General Fund (Library). The Museum Archivist will move from General Fund (Library) to Hotel/Motel Fund (Railroad).

14 In FY 2025, as part of the Market Study, one Utility Technician was reclassed to Parks Inspector and the other Utility Technician position was reclassed to Crew Leader - Mowing.

15 - During FY 2025, the Special Events Team was transitioned from Recreation Services to Special Events under Communications & Destination Services. As part of the reorganization, three Program Coordinators were reclassed to Special Events Coordinators, one Program Manager was reclassed to Special Events Manager, and one Special Events Assistant position was transferred. Associated part-time funding was also reallocated accordingly.

16 In FY 2025, additional part-time funding was added for Golf Course and Food & Beverage.

17 - In FY 2025, additional funding was added for WPRC Bee Camp (AISD).

18 In FY 2026, one Service Delivery Coordinator, one Team Leader - Plan Reviewer, and two Combination Building Inspector positions will be added. The Development Coordinator will be reclassed to Planner and moved from Building Services to Planning.

19 In FY 2026, one Assistant City Manager and two Executive Programs Coordinator positions will be added. One Administrative Assistant position will be moved from Strategy and Innovation to City Manager.

21 - In FY 2026 the following changes will occur:

• One Administrative Assistant position will be added and will be funded 50% Purchasing and 50% Facility Services,

• Assistant Director of General Services will be retitled to Assistant Director of General Services and funding will change from 100% Purchasing to 50% - Purchasing and 50% - Facility Services,

• One Maintenance Technician will move from Railroad Museum to Facility Services,

• Three Maintenance Technicians will be added,

• One Plumber position will be added,

• Two Custodian positions will be moved from the Library to Facility Services, and

• One Crew Leader position will be added.

22 In FY 2026, one Payroll Analyst position will be added.

23 In FY 2026, the following changes will occur:

• One Administrative Assistant position will be added,

• One Program Manager position will be added for Service Delivery Support,

• One Fleet Service Advisor position will be added,

• One Heavy Duty Truck Technician will be moved from Solid Waste Services to Fleet Services,

• Five Heavy Duty Truck Technician positions will be added,

• One Team Leader - Heavy Duty will be added,

• One Automotive Technician will be added,

• Part-time funding for Summer Program will be eliminated, and

• Assistant Director of Public Works will be reclassed to Director of Utility Services and funding will change 50% Solid Waste Services, 50% - Fleet Services to 40% - Water Distribution, 40% - Wastewater Collections, and 20% - Environmental Programs.

24 - In FY 2026, one Case Coordinator position will be added.

25 In FY 2026, one Benefits Specialist position will be added.

26 - In FY 2026, one Planner position will move from Planning to Urban Design Services, one Principal Planner will move from Planning to Urban Design Services and will reclass to Planner, one Principal Planner will move from Planning to Engineering Services and reclass to Planner, and one Planning Coordinator will move from Building Services to Planning and will reclass to Planner.

27 In FY 2026, the following changes will occur:

• Director of Public Works title change to Managing Director of Public Works and funding will change from 45% - Engineering Services, 45% - Public Works Administration (Water/Wastewater Fund), 10% - Drainage to 100% Public Works Administration,

• Executive Assistant II reclass to Executive Support Coordinator and funding will change from 100% Public Works Administration (Water/Wastewater Fund) to 50% - Public Works Administration (Water/Wastewater Fund) and 50% - Public Works Administration (General Fund),

• Public Works Program Coordinator reclass to Program Manager and funding will change from 100% Public Works Administration (Water/Wastewater Fund) to 50% - Public Works Administration (Water/Wastewater Fund) and 50% - Public Works Administration (General Fund), and

• Public Works Deputy Director reclass to Managing Director of Transportation and Utilities and funding will change from 100% Public Works Administration (Water/ Wastewater Fund) to 50% - Public Works Administration (Water/Wastewater Fund) and 50% Public Works Administration (General Fund).

28 - In FY 2026, one Executive Assistant, one Program Manager for Strategy, one Data Analyst, one Policy Analyst, and two Continuous Improvement Coordinator positions will be added. One Administrative Assistant position will be moved from Strategy & Innovation to City Manager’s Office.

29 - In FY 2026, one Director of Urban Services and one Real Estate Acquisition Manager will be added. One Principal Planner will reclass to Planner and one Planner position will

20 In FY 2026, one Graphic Designer will be added. One Administrative Assistant will be moved from Mayborn to Communications & Destination Services and funding will be 80% - Communications & Destination Services and 20% - Mayborn. One Destination Marketing Coordinator will be moved from Tourism to Communications & Destination Services and retitled to Marketing Coordinator. One Marketing Coordinator will change funding from 25% Communications and Destination Services and 75% Public Works Administration (Water/Wastewater Fund) to 100% - Communications & Destination Services.

GENERAL FUND

110 | PERSONNEL SUMMARY

be moved from Planning to Urban Designs. One Parks Development Manager will move from Parks to Urban Designs and retitle to Project Manager.

30 - In FY 2026, one Animal Services Manager and two Shelter Technician positions will be added.

31 - In FY 2026, three Battalion Chief positions, one Fire Captain, four Driver positions and two Firefighter positions will be added. One Firefighter Overhire position will also be funded.

32 - In FY 2026, two Police Officer positions will be added. The funding for the Family Violence Case Manager will change to 75% - Police Grant and 25% - Police General Fund. Two Police Officer Overhire positions will be funded in FY 2026 only.

33 - In FY 2026, the following changes will occur:

• Deputy City Engineer will be reclassed to Chief Project Officer and funding will change from 50% - Engineering Services and 50% - Public Works Administration (Water/Wastewater Fund) to 100% - Engineering Services,

• Principal Planner will be reclassed to Planner and moved from Planning to Engineering Services,

• One Real Estate Acquisition Manager will be added,

• Two Project Engineer Team Leader positions will be added, one for Delivery Team and one for Planning Team, and

• Public Works Deputy Director reclass to Managing Director of Transportation and Utilities and funding will change from 100% - Public Works Administration (Water/ Wastewater Fund) to 50% - Public Works Administration (Water/Wastewater Fund) and 50% - Public Works Administration (General Fund).

34 - In FY 2026, one Infrastructure Maintenance Manager will be added and funding will be 50% - Drainage and 50% - Streets. Funding allocations for the following positions will change:

• Assistant Director of Public Works from 33% - Traffic Control, 34% - Streets, and 33%

- Drainage to 45% - Traffic Control, 10% - Drainage, and 45% - Streets,

• Transportation Dispatch Manager will be reclassified to Program Manager - Service Delivery Support and funding will change to 50% - Traffic Control and 50% - Streets,

• Administrative Assistant II from Drainage will be reclassed to a Service Coordinator, moved to Streets and funding will be 50% - Streets and 50% - Traffic Control, and

• One Customer Service Representative from Solid Waste Services will move to Streets and be reclassed to a Service Coordinator and funding will be 50% - Streets and 50%

- Traffic Control.

35 - In FY 2026, funding allocations for the following positions will change:

• Assistant Director of Public Works from 33% - Traffic Control, 34% - Streets, and 33%

- Drainage to 45% - Traffic Control, 10% - Drainage, and 45% - Streets,

• Transportation Dispatch Manager will be reclassified to Program Manager - Service Delivery Support and funding will change to 50% - Traffic Control and 50% - Streets,

• Administrative Assistant II from Drainage will be reclassed to a Service Coordinator, moved to Streets and funding will be 50% - Streets and 50% - Traffic Control, and

• One Customer Service Representative from Solid Waste Services will move to Streets and be reclassed to a Service Coordinator and funding will be 50% - Streets and 50%

- Traffic Control.

36 - In FY 2026, the following changes will occur:

• Six Solid Waste Services Driver positions will be added,

• One Program Manager position will be added,

• One Customer Service Representative position will be retitled to Service Coordinator and will be moved from Solid Waste Services to Transportation with funding at 50%Streets and 50% - Traffic Control,

• Heavy Duty Truck Technician will be moved from Solid Waste Services to Fleet Services,

• Assistant Director of Public Works will be reclassed to Director of Utility Services and funding will change 50% - Solid Waste Services, 50% - Fleet Services to 40% - Water Distribution, 40% - Wastewater Collections, and 20% - Environmental Programs.

37 - In FY 2026, two Maintenance Worker positions will be added.

38 - In FY 2026, two Custodian positions will be moved from the Library to Facility Services.

39 - In FY 2026, the following changes will occur:

• One Crew Leader and two Maintenance Technicians will move from Parks to Aquatics in Recreation,

• One Administrative Assistant will move from PARD Administration to Parks,

• One Crew Leader, one Equipment Operator, and three Maintenance Workers will be moved from Parks to Ballfields in Recreation, One Parks Development Manager will be moved from Parks to Urban Design Services and retitled to Project Manager,

One Utility Technician II position will be added and funded 50% - Parks and 50%Drainage, and

• One Equipment Operator position and two Maintenance Worker positions will be added.

40 - In FY 2026, one Administrative Assistant will be moved from PARD Administration to Recreation and one Administrative Assistant will be moved from PARD Administration to Parks.

41 - In FY 2026, the following changes will occur:

• One Program Coordinator position will be added for Courts/Other Sports,

• One Crew Leader and two Maintenance Technicians will move from Parks to Aquatics in Recreation,

• One Administrative Assistant will move from PARD Administration to Recreation, and

• One Crew Leader, one Equipment Operator, and three Maintenance Workers were moved from Parks to Ballfields in Recreation.

42 - In FY 2026, one Special Events Coordinator position will be added.

43 - Forecasted F.T.E.

Building Services:

2027 - One Plans Reviewer will be added.

2031 - Two Building Inspector positions will be added.

City Manager

2027- One Director of Community Advancement will be added.

Communications & Destination Services

2027 - One Community Engagement Coordinator and One Website Coordinator will be added.

2029 - Two Marketing Team Leader positions will be added.

Customer Care

2027 - One Community Solutions Specialist will be added.

2029 - One Community Solutions Specialist will be added.

Economic Development

2027 - One Director of Economic Development will be added.

2030 - One Economic Development Coordinator will be added.

Facility Services

2027 - One Project Manager will be added.

2028 - One Services Coordinator and one Team Leader for Building Trades will be added.

2029 - Four Maintenance Technician positions and one Team Leader for Building Improvements position will be added.

2030 - Three Team Leaders will be added.

2031 - One Crew Leader position, two Custodian position, and one Energy & Maintenance Manager position will be added.

Financial Services

2027 - One Accountant position will be added.

2029 - One Accountant position will be added.

Fleet Services

2027 - One Fleet Share Coordinator will be added.

2029 - Four Heavy Duty Truck Technician positions, one Fleet Asset Coordinator, one Automotive Technician position, one Inventory Specialist position, and one Team Leader for Light Duty will be added.

GENERAL FUND

110 | PERSONNEL SUMMARY

2030 - One Automotive Technician position will be added.

Neighborhood Services

2027 - One Grant Coordinator and two Program Manager positions will be added.

Information Technology Services

2027 - One GIS Analyst and one Project Manager will be added.

2028 - One Project Manager and one Network Analyst will be added.

2029 - One Systems Analyst and one Technical Trainer will be added.

2030 - One Software Developer will be added.

2031 - One IT Security Administrator will be added.

People Operations

2028 - One Benefit Specialist and two People Operations Generalist positions will be added.

2030 - One Administrative Assistant and one Training Coordinator positions will be added.

Public Works Administration

2027 - One Communications Coordinator, one Equipment Operator, and one Fleet Coordinator will be added. Funding for all three positions will be 50% - Public Works Administration (Water/Wastewater Fund) and 50% - Public Works Administration (General Fund).

2029 - One Strategic Programs Coordinator will be added. Funding will be 50%Public Works Administration (Water/Wastewater Fund) and 50% - Public Works Administration (General Fund).

General Services

2029 - One Buyer, one Program Manager, and one Purchasing Coordinator will be added.

Strategy & Innovation

2027 - One Policy Analyst, one Program Manager, and two Strategy Analyst positions will be added.

2031 - Two Continuous Improvement Coordinator positions and two Data Analyst positions will be added.

Urban Design Services

2027 - One Chief Project Officer for Places and Spaces will be added.

2030 - One Planner for Comprehensive Planning/Code Development will be added.

2031 - One Executive Assistant, one Planning & Design Team Lead, and one Project Delivery Team Lead will be added.

District Services

2029 - One Crew Leader position, one Equipment Operator position, one Maintenance Worker position, one Code Compliance Team Leader and one Team Leader for Service will be added.

2030 - Four Service Coordinator positions will be added.

2031 - Two Code Compliance Officer positions, one Crew Leader position, one Equipment Operator position, and one Maintenance Worker position will be added.

Fire

2027 - Six Firefighter positions and three Fire Driver positions will be added.

2028 - Three Fire Captain positions, three Fire Driver positions, and six Firefighter positions will be added.

2029 - Two Battalion Chief positions, four Fire Captain positions, and two Fire Driver positions will be added.

2030 - Three Firefighter positions, one Logistics Coordinator position, and one Strategic Programs Coordinator position will be added.

2031 - Twelve Firefighter positions, three Fire Captain positions, and three Fire Driver positions will be added.

Municipal Court

2027 - One part-time Executive Assistant position will be added.

Police

2027 - Three Police Officer positions will be added. The two Police Officer Overhire positions will no longer be funded.

2028 - Three Police Officer positions, one Administrative Assistant position, and one Strategic Programs Coordinator position will be added.

2029 - Three Lieutenant positions and two Police Officer positions will be added.

2030 - Four Police Officer positions will be added.

2031 - Two Sergeant positions, nine Police Officer positions, and one Crime Scene Supervisor position will be added.

Engineering Services

2029 - One Project Engineer and one Project Inspector will be added. Streets

2029 - One Administrative Assistant position, one Crew Leader position, and one Equipment Operator position will be added.

2030 - Three Crew Leader positions, five Equipment Operator positions, and one Maintenance Worker positions will be added.

2031 - Two Crew Leader positions, two Equipment Operator positions, and three Maintenance Worker positions will be added.

Traffic Control

2029 - One Foreman position, one Crew Leader position, one Equipment Operator position, and one Maintenance Worker position will be added.

2030 - One Traffic Control Maintenance Technician will be added.

2031 - One Traffic Management Center Coordinator will be added.

Solid Waste Services

2028 - Two Solid Waste Services Driver positions, one Equipment Operator position, and one Maintenance Worker position will be added.

2029 - Five Solid Waste Services Driver positions will be added.

2030 - One Solid Waste Services Driver will be added.

2031 - Two Solid Waste Services Driver positions will be added.

Golf Course

2029 - One Assistant Golf Professional, one Food & Beverage Manager, and one Food & Beverage Attendant will be added.

Library & Museum Services

2028 - One Branch Manager position will be added.

2029 - Three Librarian positions, one Library Specialist position, and two part-time Circulation Technician positions will be added.

Parks

2027 - One Crew Leader and two Maintenance Workers will be added.

2029 - One Crew Leader position, one Equipment Operator position, one Lead Park Ranger position, two Park Ranger positions, and five part-time Park Ambassador positions will be added.

2030 - One Contract Coordinator position, one Crew Leader position, three Equipment Operator positions, one Lead Park Ranger position, two Maintenance Worker positions, five part-time Park Ambassador positions, two Park Ranger positions, one Spray Technician position, and three Team Leader positions will be added.

Parks & Recreation Administration

2027 - One Communications Coordinator will be added.

2029 - One Service Coordinator and one Strategic Programs Coordinator will be added.

Recreation

2029 - One Program Manager position, one Program Coordinator position, one Program Assistant position, and two Recreation Specialist positions will be added. Additional part-time funding will be added for the Recreation Development Program and WPRC Open Gym Monitor Staff.

2030 - Two Program Coordinator positions will be added.

Airport Services

2027 - One part-time Customer Service Representative will be made a full-time position.

2031 - One Customer Service Representative position will be added.

GENERAL FUND

110 | CAPITAL SUMMARY

110 | CAPITAL SUMMARY CONTINUED

110 | CAPITAL SUMMARY CONTINUED

110 | CAPITAL SUMMARY CONTINUED

110 | CAPITAL SUMMARY CONTINUED

HOTEL / MOTEL TAX FUND

240 | FINANCIAL SUMMARY

HOTEL / MOTEL TAX FUND

240 | PERSONNEL SUMMARY

In FY 2025, the Assistant Director of Library & Museum Services will change funding from 50% Hotel/Motel Fund (Railroad) and 50% - General Fund (Library) to 40% - Hotel/Motel Fund (Railroad) and 60% - General Fund (Library). The Director of Library & Museum Services position will change funding from 50% Hotel/Motel Fund (Railroad) and 50% - General Fund (Library) to 40% - Hotel/Motel Fund (Railroad) and 60% - General Fund (Library). The Museum Archivist will move from General Fund (Library) to Hotel/Motel Fund (Railroad).

2 - In FY 2026, Two Food & Beverage Specialist positions and part-time funding will be eliminated. The Administrative Assistant position will be reclassed to Executive Assistant and funding will be changed to 80% - Communications & Destination Services and 20% - Mayborn.

3 - In FY 2026, One Maintenance Technician will be moved from Railroad & Heritage Museum to Facility Services.

4 Forecasted F.T.E.

Tourism 2029 - One Downtown Coordinator position will be added.

HOTEL / MOTEL TAX FUND

| CAPITAL SUMMARY

FEDERAL / STATE GRANT FUND

FEDERAL / STATE GRANT FUND

DRAINAGE FUND

| FINANCIAL SUMMARY

292 | PERSONNEL SUMMARY

• Managing Director of Public Works from 45% Engineering Services, 10% Drainage, 45% Public Works Administration (Water/Wastewater Fund) to 100% - Public Works Administration,

• Assistant Director of Public Works from 33% Traffic Control, 34% Streets, and 33% - Drainage to 45% Traffic Control, 10% - Drainage, and 45% - Streets,

• Water Resources Modeler from 75% - Public Works Administration (Water/Wastewater Fund), 25% - Drainage to 100% - Engineering Services,

• Transportation Dispatch Manager will be reclassified to Program Manager - Service Delivery Support and funding will change to 50% - Traffic Control and 50%Streets,

• Administrative Assistant II will be reclassed to a Service Coordinator and funding will be 50% - Streets and 50% - Traffic Control.

2 - Forecasted F.T.E.

Drainage

2028 - One Crew Leader position, two Equipment Operator positions, and one Stormwater Team Leader position will be added. 2031 - One Environmental Programs Technician position will be added.

2031 - One Environmental Programs Technician position will be added.

DRAINAGE FUND

292 | CAPITAL SUMMARY

DEBT SERVICE FUND

430 | FINANCIAL SUMMARY

WATER & WASTEWATER FUND

520 | FINANCIAL SUMMARY

WATER & WASTEWATER FUND

WATER & WASTEWATER FUND 520 | PERSONNEL SUMMARY

In FY 2025, two Customer Care Specialist positions were added.

2 - In FY 2025, the Meter Services Coordinator position was moved from Utility Business Office to Metering and one Crew Leader II position was added.

3 - In FY 2025, the following positions was authorized and funded: one Crew Leader II, one Utility Technician II, and one Utility Technician I.

4 -In FY2025, one Executive Support Coordinator position was added, one Utility Billing Coordinator position was eliminated, and one Metering Services Coordinator was moved to Metering.

5 -In FY 2026, the following changes will occur: One Environmental Services Manager will be added, and

• Assistant Director of Public Works reclass to Director of Utility Services and a funding change from 50% Solid Waste Services, 50% - Fleet Services to 40% - Water Distribution, 40% Wastewater Collection, and 20% Environmental Programs.

6 In FY 2026, one Meter Technician will be added.

7 - In FY 2026, the following changes will occur:

• Deputy City Engineer title change to Chief Project Officer and funding will change from 50%Engineering Services, 50% - Public Works Administration (Water/Wastewater Fund) to 100% - Engineering Services,

• Director of Public Works title change to Managing Director of Public Works and funding will change from 45% - Engineering Services, 45% - Public Works Administration (Water/ Wastewater Fund), 10% - Drainage to 100% Public Works Administration (General Fund),

• Executive Assistant II reclass to Executive Support Coordinator and funding will change from 100% - Public Works Administration (Water/Wastewater Fund) to 50% - Public Works Administration (Water/Wastewater Fund) and 50% - Public Works Administration (General Fund),

• Public Works Program Coordinator reclass to Program Manager and funding will change from 100% - Public Works Administration (Water/Wastewater Fund) to 50% - Public Works Administration (Water/Wastewater Fund) and 50% - Public Works Administration (General Fund),

Public Works Deputy Director reclass to Managing Director of Transportation and Utilities and funding will change from 100% - Public Works Administration (Water/Wastewater Fund) to 50% - Public Works Administration (Water/Wastewater Fund) and 50% Public Works Administration (General Fund), and Marketing Coordinator funding change from 25% Communications & Destination Services, 75% -Public Works Administration (Water/ Wastewater Fund) to 100% Communications & Destination Services.

8 - In FY 2026, the following changes will occur:

One Executive Assistant position will be added and funded 50% - Water Distribution and 50%

- Wastewater Collection,

Two Utility Technicians will be added for Collection Maintenance Crew #4 - I&I, and

Assistant Director of Public Works reclass to Director of Utility Services and a funding change from 50% - Solid Waste Services, 50% Fleet Services to 40% - Water Distribution, 40%Wastewater Collection, and 20% - Environmental Programs.

9 - In FY 2026, the following changes will occur:

One Executive Assistant position will be added and funded 50% - Water Distribution and 50%Wastewater Collection,

Assistant Director of Public Works reclass to Director of Utility Services and a funding change from 50% - Solid Waste Services, 50% Fleet Services to 40% - Water Distribution, 40%Wastewater Collection, and 20% - Environmental Programs, and Water Resource Modeler funding will change from 25% - Drainage, 75% Water Distribution to 100% Engineering Services.

10 - Forecasted F.T.E.

Environmental Programs

2028 One Environmental Programs Technician will be added.

2029 - One Program Assistant will be added.

Metering

2028 One Meter Technician will be added.

2030 - One Meter Technician will be added.

Public Works Administration

2027 - One Communications Coordinator, one Equipment Operator and one Fleet Coordinator will be added. Funding for all three positions will be 50% - Public Works

Administration (Water/Wastewater Fund) and 50% - Public Works Administration (General Fund).

Reclamation Plants

2027 - One IPP Coordinator, one Maintenance Manager, one Operations Manager, one Reclamation Plants Division Director, one Service Coordinator, and eleven Water Operator positions will be added.

2031 - Eight Water Operator positions will be added.

Treatment Plants

2027 - Two SCADA Coordinator positions and two Water Operator positions will be added.

2030 Two Water Operator positions will be added.

2031 - Eight Water Operator positions will be added.

Utility Business Office

2027 - One Utility Billing Specialist will be added.

Wastewater Collection

2028 - One Crew Leader, One Foreman, and two Utility Technicians will be added.

2029 - One Crew Leader and two Utility Technicians will be added.

2031 - Seven part-time Customer Service Representative positions will be added and funding will be 50% Wastewater Collections and 50% - Water Distribution.

Water Distribution

2027 - One Crew Leader and two Utility Technicians will be added.

2028 - One Crew Leader, one Foreman, and two Utility Technicians will be added.

2029 - Two Utility Technician positions will be added.

2031 - Seven part-time Customer Service Representative positions will be added and funding will be 50% Wastewater Collections and 50% - Water Distribution.

WATER & WASTEWATER FUND

| CAPITAL SUMMARY

520 | CAPITAL SUMMARY CONTINUED

TEMPLE REVITALIZATION CORPORATION

710 | FINANCIAL SUMMARY

REINVESTMENT ZONE NO. 1 FUND 795 | FINANCIAL SUMMARY

REINVESTMENT ZONE NO. 1 FUND

795 | CAPITAL SUMMARY

ANNUAL BUDGET

ANNUAL BUDGET

The Annual Budget provides the resources necessary to carry out the City’s plan for providing the services, facilities, and infrastructure that help make Temple a place you love to call home. The Annual Budget is more than a spending plan; it is the way the City operationalizes our Strategic Plan, which reflects the needs and input of the community and priorities of City Council.

The development of the Annual Budget is a task of primary importance for the City Manager and the City Council. The budget is the most important working and planning tool used by the City to determine and fund the desired levels of services and infrastructure investment determined by the City Council to be necessary for the community.

The Annual Budget portion of the Business Plan formally proposes the next phase of the multi-year Financial Plan, fulfilling the City’s Charter’s requirement that the City Council files a complete financial plan of all the City funds and activities for the upcoming fiscal year.

This is the seventh year we have presented the Annual Budget in the context of a multi-year business plan. The multi-year planning framework of our Business Plan allows us to be flexible and responsive to changing circumstances while maintaining our focus on intentionally planning for the future.

The FY 2026 Proposed Budget emphasizes improving service levels to meet the needs of our growing community, while preserving the City’s financial stability. It represents a fiscally responsible plan to enhance infrastructure and deliver high-quality services as our population continues to expand.

In accordance with the Financial Plan, the City’s Proposed Annual Budget allocates resources based on the five focus areas identified in the Strategic Plan. The Annual Budget estimates available revenue over the upcoming fiscal year and identifies the resources needed for the specific initiatives that will help accomplish the strategic goals of the City and drive improvement in each focus area.

For fiscal year 2026, the Budget totals $325,990,748 for all funds. This Annual Budget has been developed with the goal of providing a wide range of high-quality services while maintaining fiscal soundness as the foundation of all that we do. The Proposed Budget is based on a property tax rate of 75.00¢ per $100 valuation, which is an increase of 12.35¢ as compared to FY 2025 tax rate of 62.65¢

The Proposed Budget prioritizes structuring for success by investing in organizational capacity, management systems, and effective work structures to deliver services as Temple grows. It also prioritizes scaling with growth by adding frontline operational capacity to match service delivery with the demands of a rapidly growing community.

Through the FY 2026 Budget, the City continues to maintain a strong financial position while investing strategically in the community’s future, ensuring that Temple remains a place our residents love to call home.

2026 Proposed

FINANCIAL HIGHLIGHTS

General Fund Revenues

Total revenues for the FY 2026 General Fund Budget are presented at $150,231,821 an increase of 18.84% as compared to the FY 2025 Adopted Budget. The three largest sources of revenue for the General Fund are property tax, sales tax and solid waste charges.

Property Tax

In the FY 2026 Proposed Budget, property tax accounts for 27.54% of the General Fund budgeted revenues and is the largest revenue source of the General Fund. The Budget is based on a property tax rate of 75.00¢ per $100 valuation, which is an increase of 12.35¢ as compared to FY 2025 tax rate of 62.65¢.

This rate is based on a preliminary appraised value of $10,030,116,619 (net taxable value not adjusted for frozen values). The tax rate is comprised of two components, the Maintenance and Operations rate (M&O) and the Interest and Sinking rate (I&S). This year’s tax rate is at 42.11¢ for the M&O rate and 32.89¢ for the I&S rate.

Sales Tax

Our second largest source of revenue for the General Fund is sales tax revenue. In the FY 2026 Proposed Budget, sales tax accounts for 27.47% of the General Fund budgeted revenues.

The FY 2026 Proposed Budget estimates $41,261,440 in sales tax revenue, a 9.00% increase in sales tax revenue over budgeted FY 2025 sales tax revenue.

Solid Waste Rates

Solid waste service charges are the third largest source of revenue for the General Fund, projected to make up 12.30% of total General Fund revenues. For the FY 2026 Proposed Budget, solid waste revenue is estimated at $18,485,826—a 4.52% increase over the FY 2025 Adopted Budget of $17,686,210. No changes to current Solid Waste rates are planned for FY 2026.

General Fund Expenditures

Total expenditures for the FY 2026 General Fund Proposed Budget are presented at $154,426,121, an increase of 18.48% compared to the FY 2025 Adopted Budget. There is an increase of 81.44 full-time equivalents (FTEs):

Water and Wastewater Fund

Total FY 2026 Proposed Water and Wastewater Fund Budget includes total revenues of $75,903,706, reflecting an 11.64% increase over the FY 2025 Adopted Budget. Expenditures are projected at the same amount, also representing an 11.64% increase from the FY 2025 Adopted Budget. Proposed rate adjustments include an approximate 5.00% increase in water rates and a 17.00% increase in wastewater rates. The substantial rise in wastewater rates is primarily driven by capital costs associated with the Wastewater Treatment Plant expansion and Sanitary Sewer Evaluation Survey (SSES) projects.

Hotel/Motel Tax Fund

Total revenues for the Hotel/Motel Fund Proposed Budget are presented at $5,879,461, a decrease of 1.36% compared to the FY 2025 Adopted Budget. Expenditures for the Hotel/ Motel Fund Proposed Budget are presented at $6,127,461, a decrease of 8.35% compared to the FY 2025 Adopted Budget. The decrease in revenues and expenditures can be attributed to the outsourcing of the catering service at the Frank W. Mayborn Civic & Convention Center. Also, included in this fund is the iconic music festival, Tanglefoot Music & BBQ Festival being planned for in September 2026. This event accounts for 44.70% of the Hotel/ Motel Fund revenues and 49.35% of the Hotel/Motel expenditures.

Federal and State Grant Fund

Total revenues and expenditures for Federal and State Grant Fund Proposed Budget are presented at $798,144, an increase of 7.26% compared to the FY 2025 Adopted Budget. Total revenues include the award of the Community Development Block Grant (CDBG) and the anticipated award of $81,005 for the Crisis Assistance grant. The allocation of CDBG funds are as follows:

Drainage Fund

Total revenues for the Drainage Fund Proposed Budget are presented at $3,306,651, an increase of 2.68% compared to the FY 2025 Adopted Budget. These revenues are based on rates that remain unchanged from current year. Expenditures for the Drainage Fund Proposed Budget are presented at $3,779,201, an increase of 16.13%.

COMBINED SUMMARY

REVENUES, EXPENDITURES, & FUND BALANCE / NET POSITION

GENERAL FUND

110 | REVENUES & EXPENDITURES

TOTAL REVENUES

$150,231,821

TOTAL EXPENDITURES

$154,426,121

HOTEL/MOTEL TAX FUND

240 | REVENUES & EXPENDITURES

TOTAL REVENUES

$5,879,461

TOTAL EXPENDITURES

$6,127,461

FEDERAL/STATE GRANT FUND

260 | REVENUES & EXPENDITURES

TOTAL REVENUES

$798,144

TOTAL EXPENDITURES

$798,144

DRAINAGE FUND

292 | REVENUES & EXPENDITURES

TOTAL REVENUES

$3,306,651

TOTAL EXPENDITURES

$3,779,201

DEBT SERVICE FUND

430 | REVENUES & EXPENDITURES

TOTAL REVENUES

$34,133,705

TOTAL EXPENDITURES

$34,133,705

WATER/WASTEWATER FUND

520 | REVENUES & EXPENDITURES

TOTAL REVENUES

$75,903,706

TOTAL EXPENDITURES

$75,903,706

710 | REVENUES & EXPENDITURES

TOTAL REVENUES $94,300

TOTAL EXPENDITURES $94,300

Other Financing Sources (Transfers) 100.00% Operations 100.00%

REINVESTMENT ZONE NO. 1 FUND

795 | REVENUES & EXPENDITURES

TOTAL REVENUES

$51,030,342

TOTAL EXPENDITURES

$50,728,110

GENERAL FUND

110 | REVENUE DETAIL

GENERAL FUND

110 | REVENUE DETAIL

GENERAL FUND

110 | REVENUE DETAIL

GENERAL FUND

110 | REVENUE DETAIL

GENERAL FUND

110 | REVENUE DETAIL

HOTEL / MOTEL TAX FUND

240 | REVENUE DETAIL

FEDERAL / STATE GRANT FUND

260 | REVENUE DETAIL

DRAINAGE FUND

292 | REVENUE

DETAIL

DEBT SERVICE FUND

430 | REVENUE DETAIL

WATER & WASTEWATER FUND

520 | REVENUE

DETAIL

TEMPLE REVITALIZATION CORPORATION

710 | REVENUE DETAIL

REINVESTMENT ZONE NO. 1 FUND

795 | REVENUE DETAIL

1 - As amended in Financing Plan approved by the Reinvestment Board on 02/26/25 and Council on 03/20/25.

CITY DEPARTMENTS & DIVISIONS

CITY COUNCIL

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

The Mayor and City Council members formulate public policy to address community needs and assure responsible development in the City. Major activities of the City Council are to adopt the annual budget, establish a strategic plan for the City, review and adopt all ordinances and resolutions, and approve purchases/contracts as prescribed by the City Charter and State Law.

Summary

Personnel Schedule

CITY MANAGER’S OFFICE

The City Manager serves as the Chief Executive Officer of the City. As the head of the administrative branch of the City Government, the City Manager is responsible for the proper administration of all affairs of the City. In addition to managing an annual business plan of nearly $326 million and staff of approximately 1,166 full and part-time employees, the City Manager provides strategic advice to the Council on the long-term directions of the City.

FY 2025 ACCOMPLISHMENTS

• Completed the Arts and Culture Master Plan

• Completed the Downtown Wayfinding Signage Master Plan

• Began development of the Parkside Development Plan

• Began development of the I-35 Corridor Master Plan

• Began development of the Museum Master Plan

• Completed the East Downs and Oaks at Westwood Neighborhood Plans

• Completed development of the Neighborhood Improvement Grant Program

• Completed the Parks Strategic Plan

• Coordinated a partnership agreement for Little Flock Community

• Coordinated with Temple Police Association regarding meet and confer negotiations

• Completed the Santa Fe Trail conceptual design plans

• Completed the Central Pointe Master Plan

• Negotiated Economic Development Agreements for:

• SeAH Super Alloys

• Tru Hotel and redevelopment of the former Mad Mongo’s restaurant

• Developed locations for future fire station additions and relocations

• Completed feasibility study for Aquifer Storage & Recovery (ASR) well field

• Began the permitting process for surface water ASR

• Completed Synergy Park Well No. 1

• Lead a change in law for the consideration of reclaimed water in ASR projects

• Opened 4th Street Parking Garage

FY 2026 FOCUS

• Complete Little Flock Community construction plans

• Develop corridor plan for SH 317

• Develop a developer participation agreement for Bend of the River, Phase 2

• Complete development of the construction plans for the Places & Spaces NPD projects - 14th Street roadway & trail project and Storybook Grove Park

• Complete construction plans and construction of the Downtown Wayfinding Signage

• Complete the Parkside Development Plan

• Complete the Museum Master Plan

• Develop the Downtown Library Design Plans

• Complete the I-35 Corridor Master Plan

• Complete the Hickory Heights and Western Hills neighborhood plans

• Complete the update to the Unified Development Code

• Complete surface water ASR permitting process

• Begin construction on the Temple-Belton Wastewater Treatment Plant

• Implement updated project management and delivery standard operating procedures

• Continue industry recruiting efforts with the Temple Economic Development Corporation

David Olson Assistant City Manager

Erin Smith Assistant City Manager

Brynn Myers City Manager

CITY MANAGER’S OFFICE

STRATEGIC PLAN INITIATIVES & KEY PERFORMANCE INDICATORS

STRATEGIC PLAN INITIATIVES

1.5.SI1 Develop clear processes for routing and evaluating public-private partnership requests.

5.2.SI1 Develop an Arts and Culture Master Plan.

6.1.SI1

6.1.SI2

6.1.SI6

Develop a master plan for each Neighborhood Planning District that meets the needs of the community and supports a high quality of life.

Develop neighborhood-specific zoning ordinances to ensure design standards and land use regulations align with neighborhood master plans.

Pursue a memorandum of understanding (MOU) with Bell County and other taxing entities related to the sale of tax foreclosed property.

6.1.SI7 Explore opportunities to improve access to fresh, healthy foods in underserved areas of east Temple.

8.1.SI3 Establish a new transit district.

8.5.SI1 Develop an integrated water resources plan.

9.1.SI1 Update the City’s Economic Development Policy.

9.2.SI3

Establish an enhanced certificate of occupancy process to ensure that development and construction activity are consistent with adopted building codes and land use regulations.

9.2.SI4 Explore an entrepreneurial and small business support program.

City Manager’s Office

City Manager’s Office Communications & Destination Services, Library & Museum Services 

City Manager’s Office Engineering Services, Neighborhood Services, Development Services, District Services

City Manager’s Office City Attorney’s Office, Development Services

City Manager’s Office Neighborhood Services 

City Manager’s Office Neighborhood Services  

City Manager’s Office Development Services, Engineering Services, Public Works Admin, Transportation 

City Manager’s Office Development Services, Engineering Services, Public Works Admin, Utilities

City Manager’s Office City Attorney’s Office, Financial Services 

City Manager’s Office Fire, Development Services 

City Manager’s Office

CITY MANAGER’S OFFICE

STRATEGIC PLAN INITIATIVES & KEY PERFORMANCE INDICATORS

KEY PERFORMANCE INDICATORS

* Fiscal Years 2024 and beyond are estimated ** Measured by a rating of Excellent or Good *** Projected

CITY MANAGER

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

The City Manager serves as the Chief Executive Officer of the City. As the head of the administrative branch of the City Government, the City Manager is responsible for the proper administration of all affairs of the City. In addition to managing an annual business plan of nearly $326 million and staff of approximately 1,166 full and part-time employees, the City Manager provides strategic advice to the Council on the long-term directions of the City.

Summary

Personnel Schedule

1 - In FY 2026, one Assistant City Manager will be added, two Executive Programs Coordinator positions will be added, one Executive Programs Administrator will be reclassed to Executive Operations Manager, and one Administrative Assistant I position will be moved from Strategy and Innovation to City Manager.

ECONOMIC DEVELOPMENT

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

The City Manager’s office also provides oversight to the Economic Development budget as a commitment to the promotion of high quality commercial and industrial development in all parts of the City. The City is committed to establishing long-term economic vitality. This vitality is an essential key to the growth of any community and includes both responding to and preparing for challenges and changes in an economic environment characterized by ongoing competition for sustained advantage and identity. The City has adopted a comprehensive economic development policy that includes guidelines and standards for authorizing property tax abatements, an overview of the Strategic Investment Zone Incentive Program, and guiding principles and criteria for additional City incentives as authorized by the Texas Local Government Code.

Summary

This department does not have direct personnel assigned to it.

TEMPLE REVITALIZATION CORPORATION

710 | TEMPLE REVITALIZATION CORPORATION FUND

SUMMARY & PERSONNEL SCHEDULE

The Temple Revitalization Corporation (TRC) serves all the citizens of the City of Temple and is governed by a board composed of the City of Temple’s elected Council. TRC was created to assist the City with acquiring, holding, and conveying property for the primary purpose of encouraging economic development and redevelopment in the City of Temple.

Summary

This department does not have direct personnel assigned to it.

KATHRYN DAVIS

CITY ATTORNEY

The City Attorney serves as the chief legal officer for the City and also leads the legal team in providing counsel to officials, employees, and appointed board and commission members regarding legal and risk management matters related to daily government activities. The legal team assists the City Manager in implementing City Council’s policies, initiates and defends lawsuits, and prosecutes cases filed in municipal court. Additionally, staff drafts and reviews ordinances, resolutions, policies, and contracts prior to City Council consideration to ensure compliance with state, federal, and local laws.

FY 2025 ACCOMPLISHMENTS

• Advised and assisted in drafting amendments/ updates of Meet and Confer Agreement with Temple Police Association

• Completed interim updates to the Code of Ordinances

• Chapter 6 - Animals (began)

• Chapter 8 - Emergency Management

• Chapter 15 - Garbage, Refuse and Recycling

• Chapter 37 - Traffic (began)

• Successfully Implemented Community Court at Feed My Sheep

• Consolidated uniform complaint templates for Code Compliance and Animal Services

• Initiated property acquisition process for the south Temple Transmission Main project

• Assisted with and advised on update to the Unified Development Code

• Successfully negotiated Atmos Energy Franchise Agreement

• Fully digitized the claims process

• Represented, along with outside counsel, the City’s interests in all aspects of the Bend of the River litigation, resulting in very successful completion

FY 2026 FOCUS

• Create an updated and comprehensive listing of city property and assets to ensure they are adequately insured

• Advise and assist with drafting or updating the following City policies:

• Employee Policy Manual

• Involuntary Tow Policy

• Criminal Trespass Policy

• Development Standards Manual

• Parks Policies and Curfew

• Streamline the initial stages of the Municipal Court case intake process, including updating Police Department complaint templates for legality and functionality

• Finalize the update to the Unified Development Code (UDC) emphasizing alignment with latest legislative changes, and assist Development Services and Permitting with updating and streamlining process in conjunction with new UDC

• Complete revisions to the Code of Ordinances

• Chapter 6 - Animals

• Chapter 21 - Minimum Housing Standards

• Chapter 25 - Parks

• Chapter 37 - Traffic

CITY ATTORNEY’S OFFICE

KEY PERFORMANCE INDICATORS

KEY PERFORMANCE INDICATORS

CITY ATTORNEY’S OFFICE

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

The City Attorney serves as the chief legal officer for the City and also leads the legal team in providing counsel to officials, employees, and appointed board and commission members regarding legal and risk management matters related to daily government activities. The legal team assists the City Manager in implementing City Council’s policies, initiates and defends lawsuits, and prosecutes cases filed in municipal court. Additionally, staff drafts and reviews ordinances, resolutions, policies, and contracts prior to City Council consideration to ensure compliance with state, federal, and local laws.

Summary

Personnel Schedule

JANA LEWELLEN

CITY SECRETARY

The City Secretary is the administrator of all official municipal records, including the publication and posting of authorized legal notices and meeting requirements; the publication of the City’s Code of Ordinances; and coordination of municipal elections. The City Secretary and staff serve as the Vital Statistics Registrar, registering all birth and death records within the City and perform research for information requests from City Council, staff, and citizens. The City Secretary’s Office serves as support to the City Council including coordinating the Council’s boards and commissions appointment process, as well as and maintaining the records relating to these appointments.

FY 2025 ACCOMPLISHMENTS

• Developed new board and commission orientation program

• Continued implementation of board and commission management software

• Implemented online Birth/Death/Solicitor Application process

FY 2026 FOCUS

• Implement new board and commission orientation program

• Provide transparent, predictable, and efficient processes

• Implement records management SOP city-wide

• Continue implementation of board and commission management software

• Conduct department site visits to assess/count remaining records

CITY SECRETARY’S OFFICE

STRATEGIC PLAN INITIATIVES & KEY PERFORMANCE INDICATORS

STRATEGIC PLAN INITIATIVES

1.5.SI2 Implement records management processes to incorporate up-to-date technologies and best practices.

1.5.SI4 Develop a

program.

1.7.SI1 Establish a continuing education and professional development program for City Council

KEY PERFORMANCE INDICATORS

CITY SECRETARY’S OFFICE

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

The City Secretary is the administrator of all official municipal records, including the publication and posting of authorized legal notices and meeting requirements; the publication of the City’s Code of Ordinances; and coordination of municipal elections. The City Secretary and staff serve as the Vital Statistics Registrar, registering all birth and death records within the City and perform research for information requests from City Council, staff, and citizens. The City Secretary’s Office serves as support to the City Council including coordinating the Council’s boards and commissions appointment process, as well as and maintaining the records relating to these appointments.

Summary

Personnel Schedule

TRACI BARNARD

DIRECTOR OF FINANCE

Financial Services develops and implements the financial policies of the City and is responsible for the accounting records of all City funds. Financial services are provided to all City departments through accounts payable and receivable, payroll, fixed assets, inventory accounting, internal audit, grant and contract administration, treasury and debt management, and preparation of the Annual Comprehensive Financial Report (ACFR). The Financial Services Department compiles timely reports in a format that effectively and efficiently communicates financial data to Council, citizens, bond holders, and other interested users. The Financial Services department also assists the City Manager in development of the City’s Annual Budget, as well as monitors budgetary compliance throughout the fiscal year.

FY 2025 ACCOMPLISHMENTS

• Continued to implement Business Plan and Capital Improvement Programs

• Implemented adjustments to the General Government Compensation Plan

• Launched the Customer Care Center

• Introduced TTX Connect, a new online portal and mobile app

• Deployed new utility billing software (MuniLink)

• Continued to invest in the resources necessary to ensure financial excellence

• Created and facilitated 83 solicitations for goods and services

• Coordinated key construction projects for City facilities

FY 2026 FOCUS

• Continue funding Capital Improvement Programs, ensuring alignment with adopted master plans

• Implement updates to the Civil Service Compensation Plan and assess the General Government Pay Plan

• Maintain focus on financial excellence through targeted investments and resource planning

• Roll out phases of an interactive, web-based financial dashboard to enhance transparency and public trust in fiscal management

• Evaluate and implement a debt management software solution

• Oversee the coordination of construction projects for City facilities

FINANCIAL SERVICES

STRATEGIC PLAN INITIATIVES & KEY PERFORMANCE INDICATORS

STRATEGIC PLAN INITIATIVES

1.2.SI3 Develop a Customer Care Program.

1.3.SI4 Implement an interactive, web-based financial dashboard to promote understanding and confidence in the expenditure of public funds.

1.3.SI8 Implement a debt management software.

1.3.SI14 Implement an enhanced citizen request and engagement platform.

1.6.SI1 Conduct a cost of service study for all rates and fees.

8.2.SI2 Expand the advanced metering infrastructure program.

8.4.SI1 Conduct a building condition assessment for each city facility.

8.4.SI2 Construct an expansion to the Service Center facility.

8.4.SI3 Construct improvements to the Downtown Civic Center including expansion of the Municipal Building.

8.4.SI4 Expand the Public Safety Training Center and indoor shooting range.

8.4.SI6 Redevelop the Frank W. Mayborn Civic & Convention Center.

8.4.SI7 Renovate the central library.

8.4.SI8 Construct library branch locations.

Services Information Technology 

Care City Manager’s Office, Communications & Destination Services, Information Technology 

Services Publics Works Admin

Services City Manager’s Office

Services Financial Services, Fire, Police

Services City Manager’s Office, Parks & Recreation

Services Library & Museum Services 

Services Library & Museum Services

FINANCIAL SERVICES

STRATEGIC PLAN INITIATIVES & KEY PERFORMANCE INDICATORS KEY PERFORMANCE INDICATORS

STRATEGIC PLAN INITIATIVES

8.4.SI10

CAPITAL

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

This department reflects capital and one-time operational items funded with available fund balance in the General Fund. Funding is typically allocated in the budget process and/or carried over from one fiscal year to another when projects are not completed by fiscal year end.

Summary

This department is managed by the Financial Services department and does not have direct personnel assigned to it.

CUSTOMER CARE

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

The City of Temple is developing citywide 311 customer service program so that community members, whether contacting the City by phone, email, chat, text or online, can readily access the information and services they need. The 311 Contact Center will act as the front door to the City for residents, businesses, and visitors who are seeking information and assistance. The Community Solutions Specialists, acting as part of team, will provide assistance to our community members, while supporting the mission of exceptional service without exception.

Summary

Personnel Schedule

CUSTOMER CARE

520 | WATER & WASTEWATER FUND

SUMMARY & PERSONNEL SCHEDULE

The City of Temple is developing citywide 311 customer service program so that community members, whether contacting the City by phone, email, chat, text or online, can readily access the information and services they need. The 311 Contact Center will act as the front door to the City for residents, businesses, and visitors who are seeking information and assistance. The Customer Care Specialist, acting as part of team, will provide assistance to our community members, while supporting the mission of exceptional service without exception.

Summary Personnel Schedule

DEBT SERVICE

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

The Debt Service department within the General Fund is utilized to support the principal and interest payments for the General Fund’s portion of the City’s copier lease, as well as subscription-based information technology arrangements (SBITAs).

Summary

This department is managed by the Financial Services department and does not have direct personnel assigned to it.

DEBT SERVICE

240 | HOTEL/MOTEL TAX FUND

SUMMARY & PERSONNEL SCHEDULE

The Debt Service department within the Hotel/Motel Tax Fund is utilized to support the principal and interest payments for the fund’s portion of the copier lease for the City.

Summary

This department is managed by the Financial Services department and does not have direct personnel assigned to it.

DEBT SERVICE FUND

430 | DEBT SERVICE FUND

SUMMARY & PERSONNEL SCHEDULE

The Debt Service Fund is used to account for the accumulation of, resources for, and payment of general longterm debt principal, interest, and related costs. Long term debt includes general obligation refunding bonds, certificates of obligations, repayment of the loan from the State Energy Conservation Office LoanSTAR Energy Program, and limited tax notes.

Summary

This department is managed by the Financial Services department and does not have direct personnel assigned to it.

DEBT SERVICE

520 | WATER & WASTEWATER FUND

SUMMARY & PERSONNEL SCHEDULE

The Debt Service department within the Water & Wastewater Fund is utilized to support the principal and interest payments for a portion of the City’s copier lease, subscription-based information technology arrangements (SBITAs), repayment of the loan from the State Energy Conservation Office LoanSTAR Energy Program, as well as other long term debt to include general obligation refunding bonds, utility system revenue bonds, and limited tax notes.

Summary

This department is managed by the Financial Services department and does not have direct personnel assigned to it.

FINANCE / ACCOUNTING

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

The Financial Services department develops and implements the financial policies of the City and is responsible for the accounting records of all City funds. Financial services are provided to all City departments through accounts payable and receivable, payroll, fixed assets, inventory accounting, internal audit, grant and contract administration, treasury management, and preparation of the Annual Comprehensive Financial Report (ACFR). Financial Services compiles timely reports in a format that effectively and efficiently communicates financial data to Council, citizens, bond holders, and other interested users. Financial Services also developments the City’s Annual Budget, as well as monitors budgetary compliance throughout the fiscal year.

Summary

FINANCE / ACCOUNTING

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

Personnel Schedule

1 - In FY 2025, one Budget & Reporting Manager, one Financial Systems Analyst, and three Accountant I positions were added. One Financial Analyst position was reclassed to Accountant III.

2 -

3 - In FY 2026, one Payroll Analyst position will be added.

CONSTRUCTION & FACILITY SERVICES

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

The City owns and maintains more than 40 buildings, many of which provide recreational, cultural, and social experiences for citizens. Other buildings provide the office spaces necessary to house and/or support 900+ City employees as they administer needed services for our community. Facility Services is responsible for the repair and preventive maintenance of City-owned facilities. Responsibilities include maintaining and repairing heating, ventilation, and cooling (HVAC) systems, electrical systems, plumbing systems, and other general maintenance items. Additional responsibilities include small construction projects and coordinating with outside contractors on larger plans. Facility Services also includes a Custodial Services team, which is responsible for the cleaning of City facilities.

The City has an active capital improvement plan, which is needed to keep up with the City’s growth. Facilityrelated projects are managed by the Construction Services division. Responsibilities include defining programming needs with end-user departments, coordination of project designs, review of project drawings and specifications, monitoring construction, and general administration of the projects. Summary

CONSTRUCTION & FACILITY SERVICES

Personnel Schedule

1 - In FY 2025, as part of the Market Study, the HVAC Technician position was reclassed to Maintenance Technician II and one Maintenance Technician was reclassed to Maintenance Technician II.

2 - During FY 2025, one Project Manager position was added and was funded 100% - CO Bonds, the Facility Maintenance Supervisor was reclassed to Facility Maintenance Manager, and the Foreman I position was reclassed to Facility Services Manager.

3 - In FY 2026 the following changes will occur:

• One Administrative Assistant position will be added and will be funded 50% - General Services and 50% - Facility Services,

• Director of General Services will be retitled to Director of General Services and funding will change from 100% - Purchasing to 50% - Purchasing, and 50% - Facility Services,

• Assistant Director of General Services will be retitled to Assistant Director of General Services and funded 50% - Purchasing and 50% - Facility Services, Construction Services Division Director retitled to Chief Project Officer - Facilities,

• Facility Services Manager retitled to Program Manager, • One Maintenance Technician will move from Railroad Museum to Facility Services, • Three Maintenance Technicians will be added, One Plumber position will be added, • Two Custodian positions will be moved from the Library to Facility Services, and

• One Crew Leader position will be added.

METERING

520 | WATER & WASTEWATER FUND

SUMMARY & PERSONNEL SCHEDULE

The Metering department oversees the monthly reading of water meters to ensure accuracy for billing purposes. Staff also maintains meters according to American Water Works Association standards, repairs meter leaks and meter boxes, and performs accuracy tests. Staff also performs meter connections and disconnections, including delinquent accounts.

Summary

Personnel Schedule

1 - In FY 2025, the Meter Services Coordinator position was moved from Utility Business Office to Metering and one Crew Leader position will be added.

2 - In FY 2026, one Meter Technician will be added and one Meter Support Specialist will be reclassed to Meter Technician.

MUNICIPAL COURT

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

Municipal Court is the judicial branch of City government and its mission is predetermined by the Texas Code of Criminal Procedure and the Code of Judicial Conduct. All class “C” misdemeanor violations occurring within the territorial City limits are under the jurisdiction of the Municipal Court, including Texas State Law and City Ordinances. As court of record, the Municipal Court also has jurisdiction over civil code and state law accusations which include health and safety code and nuisance accusations.

The Court and all support personnel are responsible for providing equal and impartial justice under the law and expediting each case efficiently without delay or undue expense. Court trials are held weekly and preliminary hearings are held three times weekly. Staff is also responsible for community service, teen court, defensive driving, payment bonds, and deferred adjudication programs provided to assist defendants in bringing their cases to final disposition.

Summary

PUBLIC SAFETY COMMUNICATIONS

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

Public Safety Communications provides professional, responsive and effective Public Safety Communications for City of Temple citizens, ensuring that necessary information is secured and relayed to EMS, Fire, and Police in a timely manner.

Summary

This department does not have any associated personnel. The City partners with Bell County Communications who provide response services for our citizens, including EMS, Fire, and Police 911 calls.

PURCHASING

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

The Purchasing department provides support services to all City departments through central control of procurement activities to ensure the best value is received for the public dollar. Staff contributes to the overall efficient and cost-effective operation of the City by purchasing quality goods and services at the best possible prices while guarding against misappropriation of assets procured. Staff fosters a favorable climate for business opportunities by administering the competitive bid and proposal processes for vendors through both statutory requirements and the City’s own purchasing policies and procedures. Staff is also responsible for processing payment of all expenditures, managing the procurement card program, and coordinating the disposition of the City’s excess personal property.

Summary

PURCHASING

110 | GENERAL FUND SUMMARY & PERSONNEL SCHEDULE

Personnel Schedule

1 - In FY 2025, the Purchasing Manager was reclassed to Purchasing Division Director.

2 - During FY 2025, the following changes occurred:

• Administrative Assistant II reclassed to Accounts Payable Specialist,

• Accounts Payable Specialist reclassed to Accounts Payable Technician, and

• Procurement Specialist reclassed to Purchasing Coordinator.

3 - In FY 2026, the following changes will occur:

• Accounts Payable Technician will be reclassed to Accounts Payable Specialist, One Administrative Assistant position will be added and will be funded 50% - Purchasing and 50% - Facility Services,

• Director of General Services will be retitled to Director of General Services and funded 50% - Purchasing and 50% - Facility Services, and

• Assistant Director of General Services will be retitled to Assistant Director of General

PURCHASING

520 | WATER & WASTEWATER FUND

SUMMARY & PERSONNEL SCHEDULE

The City maintains an onsite warehouse of routinely needed utility, safety, and janitorial supplies. The inventory housed in this warehouse typically turns over two times per year on average. Inventory accuracy refers to all the discrepancies between electronic records of the inventory and the physical state of the inventory. The issuance of items out of the warehouse is strictly controlled and tracked, which results in high inventory accuracy when the warehouse inventory is physically counted at the end of the fiscal year. Warehouse staff are on call 24-7 to provide parts needed for emergency repairs.

Summary

Personnel Schedule

REINVESTMENT ZONE NO. 1 FUND

795 | REINVESTMENT ZONE NO. 1 FUND

SUMMARY & PERSONNEL SCHEDULE

The Reinvestment Zone No. 1 was created in 1982 as a Tax Increment Fund to aid in industrial and commercial expansion. The Zone maintains and makes improvements within the zone with the incremental taxes received from tax levies on an annual basis. These improvements may be made with operating capital or by issuing tax-supported debt.

Summary

1 - As amended in the Financing Plan approved by the Reinvestment Zone No. 1 Board on 02/26/25 and Council on 03/20/25.

SPECIAL SERVICES

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

Special Services is designed to account for costs that cannot be directly allocated to other departments, such as contributions to community service agencies or bad debt expenses. The contingency/contribution to fund balance is budgeted in this department, as well as separation pay. Specific activities budgeted in this department include:

• Contingency/Contribution funds

• Contingency/Unprogrammed funds

• Contributions to community service

• Bad debt expenses

Summary

This department does not have any associated personnel. The costs under the Special Services’ umbrella are for activities conducted on an as-needed basis for the categories listed in the summary.

TRANSFERS OUT

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

Transfers out of the General Fund include transfers of funding to the Debt Service Fund to cover the General Fund’s portion of debt issues primarily in the form of limited tax notes, as well as repayment of the loan from the State Energy Conservation Office LoanSTAR Energy Program. Also included in transfers out is the City’s monetary funding to Temple Revitalization Corporation (TRC) as approved in the Funding and Operating Agreement between the City and TRC.

Summary

Transactions related to debt service are performed by the Financial Services department.

TRANSFERS OUT

240 | HOTEL/MOTEL TAX FUND

SUMMARY & PERSONNEL SCHEDULE

Transfers out of the Hotel/Motel Tax Fund include a transfer of funding to the Debt Service Fund to cover repayment of the loan from the State Energy Conservation Office LoanSTAR Energy Program.

Summary

TRANSFERS OUT

292 | DRAINAGE FUND

SUMMARY & PERSONNEL SCHEDULE

Transfers out of the Drainage Fund include a transfer of funding to the Debt Service Fund to cover three certificate of obligation issuances for drainage improvements. Also included in transfers out is the 10.5% administration fee paid to the General Fund.

Summary

Transactions related to debt service are performed by the Financial Services department.

UTILITY BUSINESS OFFICE

520 | WATER & WASTEWATER FUND

SUMMARY & PERSONNEL SCHEDULE

The Utility Business Office (UBO) provides professional and reliable service to our customers for billing inquiries, payments, and connection or disconnection of utility services. Staff is responsible for billing and collecting utility receivables including water, wastewater, solid waste, and drainage. Staff is also responsible for the collection and deposit of all monies and other receivables from all departments within the City.

Summary

Personnel Schedule

1 - In FY2025, one Executive Support Coordinator position will be added, one Utility Billing Coordinator position will be eliminated, and one Metering Services Coordinator will be moved to Metering.

SEAN PARKER

DIRECTOR OF AIRPORT SERVICES

The Draughon-Miller Central Texas Regional Airport is a modern and award-winning aviation facility. It also serves as an Automated Weather Observation Station. The Airport is a vital asset meeting the business transportation needs of the region and supporting economic growth in Temple. The Airport Services team provides professional service for the corporate, medical, military, and general aviation pilot 7 days a week from 5 a.m. to 10 p.m. The Airport sits on roughly 922 acres and consists of excellent runway and taxiway accommodations, Aircraft Rescue and Firefighting facilities, a general aviation terminal, full-service and self-service Jet-A and 100LL fuel, T-hangars and ample land for development.

FY 2025 ACCOMPLISHMENTS

• Completed T-Hangar Ramp Rehab and runway repainting

• Began Taxiway D Realignment Project

• Completed Ramp Parking Realignment and Painting

• Completed Automated Weather Observation System Replacement

• Completed design of Runway Navigational Aids Upgrade

• Completed Fuel Truck Refurbishment

• Hosted successful 2025 Central Texas Airfest

• Hosted monthly Airport Food Truck Event for the community

• Began talks with Belton ISD, and local flight training school to create a STEM program for them to begin in August 2025

• Continued with Storm Recovery repairs to facilities

• Completed Fuel Provider Contract for airport FBO

FY 2026 FOCUS

• Construction of commercial and box hangars

• Complete Taxiway D Realignment Project

• Complete Runway Navigational Aids Upgrade

• Begin Design of Fuel Farm Tank expansion

• Update Elmer Reed FBO for Belton ISD classes

• Host 2026 Central Texas Airfest

• Host monthly Airport Food Truck Events

AIRPORT SERVICES

STRATEGIC PLAN INITIATIVES & KEY PERFORMANCE INDICATORS

STRATEGIC PLAN INITIATIVES

Strategic Initiative

8.4.SI5 Construct Taxiway D improvements. Airport Services

KEY PERFORMANCE INDICATORS

AIRPORT SERVICES

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

AIRPORT SERVICES

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

Personnel Schedule

1 - As part of the General Government Market Study in FY 2025, the following reclasses occurred: FBO Manager to FBO Division Director and Maintenance Coordinator to Maintenance Supervisor.

2 - In FY 2026, the following title changes/reclasses will occur:

• Operations Manager to Program Manager - Airfield Services,

• Operations Coordinator to Executive Support Coordinator,

• Aircraft Rescue & Fueling Supervisor to Aircraft Rescue & Fueling Team Leader,

• Aircraft Rescue & Fueling Specialist to Aircraft Rescue & Fueling Team Leader, and

• Maintenance Supervisor to Airfield Maintenance Team Leader.

HEATHER BATES

DIRECTOR OF COMMUNICATIONS & DESTINATION SERVICES

The Communications & Destination Services department is responsible for creating and maintaining a clear, vibrant identity for the City of Temple, as a desirable place to live, work, and visit. Staff develop strategic messaging, using photography, graphic design, and video production, to inform residents about city programs, services, projects, and events, while also managing emergency communications. These messages are delivered across the City’s websites, social media, television, radio, and print publications. Additionally, the department manages special events and oversees operations at the Frank W. Mayborn Civic & Convention Center. These efforts ensure consistent branding, effective outreach, community engagement, and effective emergency communications, reinforcing Temple’s identity and connection with its residents and visitors.

FY 2025 ACCOMPLISHMENTS

• Updated the Strategic Communications Plan

• Updated the Community Engagement Plan

• Developed an Arts & Culture Master Plan

• Developed an Iconic Event for the City of Temple

• Implemented Visitor Analytic Software

FY 2026 FOCUS

• An organization committed to performance excellence

• Implement website quality management software

• Open and responsive communication with our community

• Develop a comprehensive sponsorship guide

• Beautiful spaces and unique experiences

• Develop a Mayborn Civic & Convention Center Strategic Plan

• Implement a digitized outdoor event application system

COMMUNICATIONS & DESTINATION SERVICES

STRATEGIC PLAN INITIATIVES & KEY PERFORMANCE INDICATORS

STRATEGIC PLAN INITIATIVES

4.1.SI1 Develop a speaker’s bureau.

4.1.SI2 Establish an audiovisual production studio to create original programming to enhance public outreach and better communicate City news.

4.1.SI3 Update the 2020 Strategic Communications Plan.

4.1.SI4 Develop a Community Ambassador Program.

4.1.SI5 Develop “Ask Fred” visitor campaign.

4.1.SI6 Establish an annual Media Day event.

4.3.SI1 Develop a community engagement program.

4.3.SI2 Develop a citizen’s leadership academy.

4.3.SI3 Develop a process to align common priorities among community partners and organizations to improve strategic focus and impact.

Communications & Destination Services

Communications & Destination Services Information Technology

Communications & Destination Services

Communications & Destination Services

Communications & Destination Services

Communications & Destination Services

Communications & Destination Services

Communications & Destination Services City Manager’s Office

4.3.SI4 Update the Community Engagement Plan. Communications & Destination Services

5.4.SI6 Implement a downtown events calendar.

5.4.SI7 Develop a customized Downtown Temple marketing and development program.

Communications & Destination Services

COMMUNICATIONS & DESTINATION SERVICES

STRATEGIC PLAN INITIATIVES & KEY PERFORMANCE INDICATORS

KEY PERFORMANCE INDICATORS

COMMUNICATIONS & DESTINATION SERVICES

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

The Communications & Destination Services department is responsible for creating and maintaining a clear, vibrant identity for the City of Temple, as a desirable place to live, work, and visit. Staff develop strategic messaging, using photography, graphic design, and video production, to inform residents about city programs, services, projects, and events, while also managing emergency communications. These messages are delivered across the City’s websites, social media, television, radio, and print publications. Additionally, the department manages special events and oversees operations at the Frank W. Mayborn Civic & Convention Center. These efforts ensure consistent branding, effective outreach, community engagement, and effective emergency communications, reinforcing Temple’s identity and connection with its residents and visitors.

Summary

COMMUNICATIONS & DESTINATION SERVICES

110 | GENERAL FUND SUMMARY & PERSONNEL SCHEDULE

Personnel Schedule

1 - During FY 2025, one Marketing & Digital Media Division Director was reclassed to Assistant Director of Communications & Destination Services and the Talent Marketing Specialist was reclassed to Talent Recruitment Coordinator and was moved to People Operations.

2 - In FY 2026, the following changes will occur:

• One Graphic Designer position will be added,

• Title change from Director of Communications, Tourism, & Events to Director of Communications & Destination Services,

• Title change from Assistant Director of Communications, Tourism, & Events to Assistant Director of Communications & Destination Services,

• Title change from Communications & Public Relations Division Director to Public Relations & Engagement Division Director,

• Move one Administrative Assistant from Mayborn to Communications & Destination Services and reclass to an Executive Assistant. Funding will be 80% - Communications & Destination Services and 20% - Mayborn,

• Move one Destination Marketing Coordinator from Tourism to Communications & Destination Services and retitle to Marketing Coordinator,

• Creative Services Manager will be reclassed to Marketing & Digital Media Division Director, and Marketing Coordinator funding change from 25% - Communications and Destination Services, 75% - Public Works Administration to 100% - Communications and Destination Services.

BELL COUNTY HOTEL OCCUPANCY TAX (HOT)

240 | HOTEL/MOTEL TAX FUND

SUMMARY & PERSONNEL SCHEDULE

The Bell County Hotel Occupancy Tax (HOT) department was created in 2016 to support the Interlocal Cooperation Agreement between Bell County and the City regarding the disbursement and expenditure of the Bell County hotel occupancy tax. Under this agreement, the County would pay the City, on an annual basis, 17% of the net County tax receipts collected from hotels in the geographical boundaries of the City for management by the City in providing City programs. The programs must directly enhance and promote tourism and the convention and hotel industry in the City.

Summary

FRANK W. MAYBORN CIVIC & CONVENTION CENTER

240 | HOTEL/MOTEL TAX FUND

SUMMARY & PERSONNEL SCHEDULE

The Frank W. Mayborn Civic & Convention Center is a premier venue in Temple, Texas, adept at hosting a diverse array of events, from business meetings and trade shows to conventions and social gatherings. Its expansive Main Hall can accommodate large-scale events such as bird shows, billiards tournaments, and military balls, while its smaller, dividable spaces are ideal for more intimate gatherings.

Staff at the center are dedicated to ensuring the success of each event, providing comprehensive services that include event planning, layout design, setup and breakdown of furnishings, audiovisual support, and coordination of food and beverage services. Their commitment to excellence ensures that every event is executed seamlessly, reflecting the center’s reputation for outstanding service and attention to detail.

Summary

FRANK W. MAYBORN CIVIC & CONVENTION CENTER

240 | HOTEL/MOTEL TAX FUND

SUMMARY & PERSONNEL SCHEDULE

Personnel Schedule

1 - During FY 2025, the Operations Manager position was retitled to Venue & Guest Experience Manager.

2 - In FY 2026, the following changes will occur:

• Two Food & Beverage Specialist positions will be eliminated,

• Part-time positions will be eliminated,

• Event Coordinator will have a title change to Venue Management Team Leader,

• Event Specialist will have a title change to Venue Specialist, Event Maintenance Worker positions will have a title change to Maintenance Worker,

• Food & Beverage Coordinator will have a title change to Guest Experience Coordinator, and

• Administrative Assistant will be reclassified to Executive Assistant and funding will be changed to 80%Communications & Destination Services and 20% - Mayborn Convention Center.

SPECIAL EVENTS

110 | GENERAL FUND

SUMMARY

The City of Temple’s Special Events Division is responsible for planning, coordinating, and executing a diverse array of events that enhance community engagement and promote quality of place. This includes managing logistics, securing permits, coordinating with vendors and volunteers, and ensuring public safety. A key initiative in the Special Events Strategic Plan is the launch of the inaugural Tanglefoot Music & BBQ Festival in Fall 2025, aiming to establish it as the premier destination event for Temple. This country music festival will feature national headliners, regional talents, and local performers, complemented by a distinctive hospitality experience showcasing authentic BBQ styles from renowned pitmasters from all over the country.

Summary

Personnel Schedule

1 - During FY 2025, the Special Events Team was transitioned from Recreation Services to Special Events under Communications & Destination Services. As part of this reorganization, three Program Coordinators were reclassified as Special Events Coordinators, one Program Manager was reclassified as the Special Events Manager, and one Special Events Assistant position was transferred. Associated part-time funding was also reallocated accordingly.

2 - In FY 2026, one Special Events Coordinator position will be added.

SPECIAL EVENTS

240 | HOTEL/MOTEL TAX FUND

SUMMARY

The City of Temple’s Special Events Division is responsible for planning, coordinating, and executing a diverse array of events that enhance community engagement and promote quality of place. This includes managing logistics, securing permits, coordinating with vendors and volunteers, and ensuring public safety.

Summary

CATEGORIES

Transactions related to the iconic music festival is contracted out.

TOURISM

240 | HOTEL/MOTEL TAX FUND

SUMMARY & PERSONNEL SCHEDULE

The Destination Services Division is dedicated to promoting Temple as a premier destination for both leisure and business travelers. Recognizing tourism as a vital economic driver, the division focuses on increasing hotel occupancy tax (HOT) and sales tax revenues by developing targeted promotions and initiatives. These efforts aim to attract individuals, families, and groups of all sizes, thereby enhancing the city’s economic vitality and supporting local businesses. Staffing for this division is strategically allocated to ensure the effective execution of tourism and destination marketing initiatives, aligning with the division’s objectives and the city’s broader economic goals.

Summary

TOURISM

240 | HOTEL/MOTEL TAX FUND

SUMMARY & PERSONNEL SCHEDULE

Personnel Schedule

1 - During FY 2025, one Destination Marketing Division Director was reclassified to Tourism Division Director, one Destination Experience Specialist was reclassified to Tourism Coordinator, one Sales and Marketing Coordinator was reclassified to Market Development Coordinator, and one Sales and Marketing Specialist was reclassified to Tourism Specialist.

2 - In FY 2026, the following changes will occur:

• One Downtown Coordinator will move from Main Street Program to Tourism Services,

• One Destination Marketing Coordinator will move from Tourism to Communications & Destination Services and retitled to Marketing Coordinator, and

• One Tourism Division Director will be retitled to Convention and Tourism Division Director.

BRIAN CHANDLER

DIRECTOR OF DEVELOPMENT SERVICES

In support of the City’s priority of well-managed and sustainable growth, the Development Services Department provides effective and professional implementation of Council enacted ordinances. These directives help execute the vision of establishing Temple as a vibrant and desirable city to call home for individuals, families, businesses, and industries. The department is made up of three divisions: Community Vitality, Permits and Inspections, and Planning and Zoning. These divisions cover an array of planning initiatives including neighborhood planning, historic preservation, current development review, and long-range planning. This department coordinates several citizen-led boards and commissions including the Planning & Zoning Commission, Historic Preservation Board, and the Zoning Board of Adjustments.

FY 2025 ACCOMPLISHMENTS

• Streamlined the pre-development and permitting processes

• Bird Creek Battlefield public/private partnership and park dedication completed

• Implemented the Neighborhood Grant program to incentivize rehabilitation of homes and businesses

• Completed City Approved Plan Sets (CAPS) to encourage infill development within Neighborhood Plan District areas

• Updated Sign Code within the Unified Development Code (UDC)

FY 2026 FOCUS

• Complete updating the Unified Development Code (UDC) to ensure community design standards and land use regulations align with the Comprehensive Plan

• Establish an operational Certificate of Occupancy (CO) process

• Complete Historic Resource Survey

• Update International Building Code (IBC)

• Implement Neighborhood Planning District zoning overlays

DEVELOPMENT SERVICES

STRATEGIC PLAN INITIATIVES & KEY PERFORMANCE INDICATORS

STRATEGIC PLAN INITIATIVES

Strategic Initiative

1.3.SI3 Convert paper-based records of plans and permits to digital format. Development Services

5.4.SI1 Develop a reuse program for historic brick street pavers. Development Services

5.4.SI2 Update the Temple Commercial National Register District for the historic tax credit program. Development Services

5.4.SI3 Conduct a historic resources survey to support historic preservation. Development Services

5.4.SI5 Develop a Historic Preservation Plan.

8.1.SI1

/

Develop standard street section designs that facilitate well-connected vehicular, pedestrian, bicycle, and transit systems.

8.1.SI2 Develop a comprehensive sidewalk strategy.

9.2.SI1 Update the unified development code to ensure community design standards and land use regulations align with the Comprehensive Plan.

Development Services

Development Services Engineering Services

Development Services City Manager's Office, Engineering Services, Public Works, Parks & Recreation

Development Services City Attorney’s Office 

9.2.SI2 Implement a Business Navigator program to provide increased support to small and start-up businesses. Development Services

9.2.SI5 Adopt an updated building code.

Services

DEVELOPMENT SERVICES

STRATEGIC PLAN INITIATIVES & KEY PERFORMANCE INDICATORS

KEY PERFORMANCE INDICATORS

BUILDING SERVICES

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

The Permits & Inspections department works collaboratively with residents and the development community to help ensure the highest quality of life. Permits & Inspections are responsible for reviewing building plans, issuing permits, and performing inspections for new construction, as well as additions and remodeling projects on existing structures for both residential and commercial properties. The Permits and Inspections department ensures compliance with City building code ordinances and the International Building, Residential Plumbing, Mechanical Energy, and Fuel Gas Codes along with the National Electrical Code.

Summary

Personnel Schedule

PLANNING

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

The Planning department provides professional urban growth and development services by maintaining an updated Comprehensive Plan and Unified Development Code to guide policy recommendations and regulations related to land development. Staff also works cooperatively with design professionals, property owners, and developers from concept to completion of their projects.

Summary

Personnel Schedule

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BUFORD CRAIG

DIRECTOR OF DISTRICT SERVICES

District Services is responsible for promoting and maintaining a safe and attractive living and working environment for the City. In order to ensure healthy, vital neighborhoods, the staff works collaboratively with residents to comply with City codes regarding the elimination of tall grass and weeds, debris, and inoperable vehicles. Staff is also responsible for public education of City codes for better health, welfare, and harmony within the community.

FY 2025 ACCOMPLISHMENTS

• Continued to implement the Downtown Parking Action Plan

• Implement innovative programs and techniques to achieve compliance with City codes and regulations

• Continued to absorb duties related to Capital Improvement Program project, including demolitions and property maintenance prior to construction: City Center, Outer Loop, Old Waco Rd, E Ave C & D, Lake Point Drive, Central to 24th, 1-35 Gateway, and N Pea Ridge

• Continued to assist with projects resulting from the Neighborhood Planning District planning process

• Continued developing plan for a community resource center to incorporate recycling center, Tool Library, paint recycling and material re-use

FY 2026 FOCUS

• Continue to Implement the Downtown Parking Action Plan

• Continue staff training

• Finalize parking fees

• Implement metered and timed parking

• Implement innovative programs and techniques to achieve compliance with City codes and regulations

• Focus on illegal dumping

• Focus on staff/new employee training

• Continue to absorb duties related to Capital Improvement Program project, including demolitions and property maintenance prior to construction: City Center, Outer Loop, Old Waco Rd, E Ave C & D, Lake Point Drive, Central to 24th, 1-35 Gateway, and N Pea Ridge

• Finalize design and begin construction of Resource Center Campus

• Hire staff

• Program Tool Library location

• Revisit organization chart for work flow

DISTRICT SERVICES

STRATEGIC PLAN INITIATIVES & KEY PERFORMANCE INDICATORS

STRATEGIC PLAN INITIATIVES

5.4.SI4 Implement the Downtown Parking Action Plan.

6.1.SI5 Develop a plan for a community resource center.

8.4.SI12

PERFORMANCE INDICATORS

DISTRICT SERVICES

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

The District Services team is in charge of the enforcement of violations of the City’s Code of Ordinances and Unified Development Code (UDC) mostly focusing on property violations to include high grass, outside storage, junk and debris, junk vehicles, permit violations, substandard structures, sign violations, and others.

The team works with homeowners utilizing a proactive, solution-oriented approach to include the various programs and tools offered by the City - Tool Library, Neighborhood Clean Ups, and Dumpster Drops. The focus with this approach allows for a positive and educational compliance experience that creates a safe and healthy environment for both the homeowners and the surrounding neighborhoods.

Summary

DISTRICT SERVICES

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

Personnel Schedule

1 - During the budget process each position funded within the Federal/State Grant Fund is evaluated based on program needs and available resources. Therefore, personnel distributions amongst the divisions within the Federal/State Grant Fund will be adjusted accordingly each fiscal year. Several positions in District Services and Neighborhood Services are partially funded with Federal/Grant Funds.

2 - In FY 2026, the following changes will occur:

• Director of District Services will be retitled to Director of District Services,

• Assistant Director of District Services will be retitled to Assistant Director of District Services,

• District Services Coordinator will be retitled to District Operations Team Leader,

• Three District Services Agents will be retitled to Equipment Operators,

• Three District Services Agents will be retitled to Maintenance Workers,

• One District Services Agent will be reclassed to Resource Coordinator,

• Operations Coordinator will be retitled to Program Manager,

• Two Lead District Services Agents will be retitled to Crew Leader, and

• Administrative Assistant I - PT will be retitled to Service Coordinator - PT.

MITCH RANDLES

FIRE CHIEF

The Fire & Rescue department provides fire, EMS, emergency management, vehicle extrication, HAZMAT, and other specialized rescue services for our coverage area of approximately eighty square miles. Fire & Rescue responds to over 15,700requests per year (average of 43 per day) from 8 fire stations strategically located throughout the City. Fire & Rescue provides comprehensive preventive and educational programs for businesses, school, and citizens. Staff also works with commercial and manufacturing industries to reduce the hazard of fires through inspection, code compliance, and training programs.

FY 2025 ACCOMPLISHMENTS

• Completed installation of new station alerting system to help reduce emergency response times

• Improved Fire Department response fleet readiness by investing in new apparatus and increasing repairs and maintenance to existing apparatus

• Provide additional response capabilities to maintain emergency services in response to growth and increasing service demands

• Added Deputy Marshal position

• Hired six new firefighters

• Expand the Public Safety Training Center

• Completed construction of Phase 2 of the Public Safety Training Center which included a driving skills pad, drafting test tank, simunition building, and trailer storage building

FY 2026 FOCUS

• Provide additional response capabilities to maintain emergency services in response to growth and increasing service demands

• Add a second Battalion Chief and Safety Officer on the west side of the city and split the city into two Battalions

• Add a squad response vehicle and crew to southeast area of the city

• Add a Fire Fleet Maintenance Specialist

• Begin construction of the relocation of Fire Station #7

• Begin design of new Fire Station #9 in the southwest area of the city

• Continue to invest in training opportunities and capabilities to ensure staff responds to requests for service at a high level of readiness

• Add two Fire Inspectors

• Update the Emergency Action plans to the new nationally accepted standard

• Continue to invest in new warning and notification sirens and programs

FIRE & RESCUE

STRATEGIC PLAN INITIATIVES & KEY PERFORMANCE INDICATORS

STRATEGIC PLAN INITIATIVES

Initiative

1.1.SI2 Achieve CPSE accreditation for the Fire Department.

1.3.SI9 Implement a new Fire Department response and reporting software.

7.1.SI4 Update and expand the outdoor warning siren system.

7.1.SI5 Split the city into two Fire & Rescue response divisions to adequately manage field operations as the city grows.

7.1.SI6 Enhance Fire Marshal evidence procedures and storage facility.

7.1.SI8 Update the City of Temple’s Emergency Management Plan.

7.1.SI9 Establish a National Incident Management System (NIMS) Compliance Program.

7.1.SI10 Develop an Industrial Education and Fire Prevention Strategy.

8.4.SI9 Construct new fire stations to maintain emergency services in response to growth and increasing service demands.

Information Technology

Police, General Services

FIRE & RESCUE

STRATEGIC PLAN INITIATIVES & KEY PERFORMANCE INDICATORS

KEY PERFORMANCE INDICATORS

FIRE & RESCUE

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

The Fire & Rescue department provides fire, EMS, emergency management, vehicle extrication, hazmat, and other specialized rescue services for our coverage area of approximately eighty square miles. An average of 12,500 requests are responded to from eight fire stations strategically located throughout the City. Fire & Rescue provides comprehensive preventive and educational programs for businesses, school, and citizens. Staff also works with commercial and manufacturing industries to reduce the hazard of fires through inspection and code compliance programs.

Summary

FIRE & RESCUE

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

Personnel Schedule

1 - In FY 2025, an Emergency Management Specialist position was added.

2 - During FY 2025, six Firefighter positions were added. One Plans Reviewer/Inspector was reclassed to a Fire Captain position.

3 - In FY 2026, three Battalion Chiefs, one Fire Captain, four Fire Drivers, and two Firefighter positions will be added. One Firefighter Overhire position will also be funded.

KELLIE J. BROWN

DIRECTOR OF INFORMATION TECHNOLOGY

Information Technology Services (ITS) administers sophisticated, secure, and state-of-the-art computer and telecommunications systems that deliver advanced technological services to City departments. Staff implements and maintains an accessible and sustainable communications and resource infrastructure to provide the highest level of computing services. In addition to maintaining the current systems, ITS staff proactively identifies methods in which the City can work more efficiently through technology to better serve taxpayers and enable City departments to accomplish their goals in providing quality services to our citizens.

FY 2025 ACCOMPLISHMENTS

• Continued implementation of a new Police Department digital records management system

• Completed 5 of 14 agencies

• Activated updated mobile and new AI policies

• Continue to invest in the resources necessary to ensure the strategic and effective use of technology in support of performance excellence

• Implemented online and over-the-counter payment processing software and new utility billing software

• Implemented 311 call center software

• Continue to invest in the resources necessary to prioritize cyber security

• Completed state mandated security training city-wide

• Completed IT infrastructure for 9 capital construction projects

• Installed a Library intercom system

• Installed audio for Court of Record

• Implemented new help desk software

FY 2026 FOCUS

• Complete implementation of a new Police Department digital records management system for remaining agencies

• Implement new contract/document management software

• Continue to invest in the resources necessary to prioritize cyber security

• Complete state mandated security training citywide

• Modernize network infrastructure by implementing network fabric technology, with network access control

• Transition first responders’ cellular services to FirstNet

• Begin transition to Extreme Wireless network systems

• Deploy new public safety Panasonic Toughbooks

• Publish GIS maps and public data hub

• Implement parking solution for garages and street parking

• Implement new Airport software

• Upgrade phone system

INFORMATION TECHNOLOGY

STRATEGIC PLAN INITIATIVES & KEY PERFORMANCE INDICATORS

STRATEGIC PLAN INITIATIVES

Strategic Initiative

1.3.SI1 Develop a Technology Master Plan.

1.3.SI5 Implement an online community engagement platform.

1.3.SI6 Implement a new document and contract management software.

1.3.SI7 Implement a new Police Department digital records management system.

1.3.SI10 Implement a traffic monitoring software system.

1.3.SI13 Develop a Smart City Strategy.

1.3.SI16 Implement website quality management software.

1.3.SI17 Develop a new Parks & Recreation online registration system.

Department/ Division Involved Department(s)/ Division(s)

Information Technology

Information Technology Communications & Destination Services 

Information Technology City Attorney’s Office, City Secretary’s Office, Financial Services, General Services 

Information Technology Police 

Information Technology Police, Transportation

Information Technology City Manager’s Office, Strategy & Innovation

Information

1.3.SI18 Implement visitor analytics software. Information Technology

1.3.SI20 Upgrade the phone system to ensure reliable communications. Information Technology

KEY PERFORMANCE INDICATORS

& Recreation

INFORMATION TECHNOLOGY

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

Information Technology Services (ITS) administers sophisticated, secure, and state-of-the-art computer and telecommunications systems that deliver advanced technological services to City departments. Staff implements and maintains an accessible and sustainable communications and resource infrastructure to provide the highest level of computing services. In addition to maintaining the current systems, ITS staff proactively identifies methods in which the City can work more efficiently through technology to better serve taxpayers and enable City departments to accomplish their goals in providing quality services to our citizens.

Summary

INFORMATION TECHNOLOGY

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

Personnel Schedule

1 - In FY 2025, as part of the Market Study, the following changes occurred:

• Lead Technology Specialist reclassed to Executive Support Coordinator,

• GIS Manager reclassed to GIS Division Director,

• IT Infrastructure Manager reclassed to IT Infrastructure Division Director, and

• IT Support Manager reclassed to IT Support Division Director.

2 - In FY 2026, the IT Support Division Director will be retitled to Application and Technical Support Division Director.

LIBRARY & MUSEUM SERVICES

INTERIM DIRECTOR OF LIBRARY & MUSEUM SERVICES

The Temple Public Library is responsible for providing resources and services in a variety of media to meet the needs of individuals and groups for education, information, and self-directed personal development, including recreation and leisure. Library staff is able to strengthen and enrich Temple with access to over 190,000 sources, including books, videos/DVDs, digital content, and music CDs. Available services include reference help, reader’s advisory, programming for all ages, outreach, and public access to the Internet.

FY 2025 ACCOMPLISHMENTS

• Develop Railroad Heritage Museum educational materials and resources

• Developed interpretation for the Grand Lobby

• Developed and published tour manual for staff

• Developed and published a gallery guide for visitors

• Update and develop internal documentation

• Finalized Intangible Cultural Heritage and Museums Project (IMP)

• Developed Rolling Stock Preservation Plan

• Update technology and digital footprint

• Completed transition to PastPerfect cloud platform

• Developed solution for external digital access to archival scans

FY 2026 FOCUS

• Broaden access to materials and programs

• Revamp websites for the Museum and Archives

• Create a multilingual access strategy

• Increase Library materials and circulation through partnerships and outreach

• Introduce sensory and memory kits at the Library

• Promote the Museum’s traveling history trunk program

• Enhance community engagement

• Launch a cardholder orientation and pilot school tour program at the Library

• Launch the interactive Temple Poetry Project

• Expand Library program offerings for school-age children, teens, and adults

• Expand Museum program offerings for youth

• Introduce new adult-oriented Museum events

• Strengthen institutional capacity through operational improvements

• Continue to improve Library processes and workflows

• Develop and complete Disaster Plan for Library and Museum

• Implement RFID at the Library

• Initiate restoration efforts for historic railcars

• Expand the Museum’s member and donor bases

LIBRARY & MUSEUM SERVICES

STRATEGIC PLAN INITIATIVES & KEY PERFORMANCE INDICATORS

STRATEGIC PLAN INITIATIVES

1.3.SI15 Implement a museum web-based computer software to optimize operations.

5.2.SI2 Develop a Museum District Master Plan.

5.5.SI1 Implement the Library Master Plan. Library & Museum Services

5.5.SI2 Implement Radio Frequency Identification (RFID) technology for enhanced efficiency of library operations. Library & Museum Services

5.5.SI3 Implement a new Integrated Library System (ILS). Library & Museum Services

5.5.SI4 Develop an Archives Master Plan.

KEY PERFORMANCE INDICATORS

Library & Museum Services

LIBRARY

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

The Temple Public Library is a cornerstone of our community, offering invaluable access to information and resources that support literacy, education, and lifelong learning. More than just a repository of over 190,000 sources, including books, videos/DVDs, digital content, and music CDs, the Library is a vibrant hub that fosters a sense of community and enrichment. The Library goes above and beyond with a wide range of services such as expert reference and technology help, personalized reader’s advisory, outreach programs, public Internet and computer access, homebound services, and diverse programming for all ages. Whether you are a child, teen, or adult, there is something for everyone at the Temple Public Library.

Summary

110 | GENERAL FUND SUMMARY & PERSONNEL SCHEDULE

Personnel Schedule

&

1 - In FY 2025, the Assistant Director of Library & Museum Services changed funding from 50% - Hotel/Motel Fund (Railroad) and 50% - General Fund (Library) to 40% - Hotel/Motel Fund (Railroad) and 60% - General Fund (Library). The Director of Library & Museum Services position changed funding from 50% - Hotel/Motel Fund (Railroad) and 50% - General Fund (Library) to 40% - Hotel/Motel Fund (Railroad) and 60% - General Fund (Library). The Museum Archivist moved from General Fund (Library) to Hotel/Motel Fund (Railroad). As part of the Market Study, Library Technicians were reclassed to Librarian positions.

2 - In FY 2026, the Facility Manager position will be reclassed to a Facility Coordinator position and two Custodian positions will be moved from the Library to Facility Services.

RAILROAD & HERITAGE MUSEUM

240 | HOTEL/MOTEL TAX FUND

SUMMARY & PERSONNEL SCHEDULE

Temple’s rich heritage is proudly celebrated at the Temple Railroad and Heritage Museum, housed in the historic Santa Fe Depot. This museum not only preserves the City’s legacy but also brings history to life with engaging permanent and rotating exhibits, interactive educational programs, and exciting special events. The museum offers school tours and unique event rental opportunities, making it a hub of community activity. In addition, Amtrak continues to use the Santa Fe Depot as a station, seamlessly connecting our past with the present. On the museum grounds, a remarkable collection of railroad equipment stands proudly next to an active railroad yard, showcasing Temple’s enduring connection to the railways. Our history thrives here, where the stories of yesterday meet the vibrancy of today.

Summary

RAILROAD & HERITAGE MUSEUM

240 | HOTEL/MOTEL TAX FUND

SUMMARY & PERSONNEL SCHEDULE

Personnel Schedule

1 - In FY 2025, the Assistant Director of Library & Museum Services changed funding from 50% - Hotel/Motel Fund (Railroad) and 50%General Fund (Library) to 40% - Hotel/Motel Fund (Railroad), and 60% - General Fund (Library). The Director of Library & Museum Services position changed funding from 50% - Hotel/Motel Fund (Railroad) and 50% - General Fund (Library) to 40% - Hotel/Motel Fund (Railroad) and 60% - General Fund (Library). The Museum Archivist was retitled to Archivist and moved from General Fund (Library) to Hotel/Motel Fund (Railroad).

2 - In FY 2026, the following changes will occur:

• Facility Manager reclassified to Facility Coordinator,

• One Maintenance Technician will be moved from Railroad & Heritage Museum to Facility Services,

• Museum Assistant retitled to Guest Experience Coordinator,

• Museum Curator retitled to Exhibits and Collections Coordinator, and

• One Museum Development Assistant - PT and one Office Assistant II - PT will be retitled to Program Assistant - PT positions.

NANCY GLOVER

DIRECTOR OF NEIGHBORHOOD SERVICES

The Neighborhood Services department provides a variety of programs and services that improve the quality of life for our citizens while also enhancing our neighborhoods. By leveraging partnerships and funding sources, the department actively assists low to moderate income homeowners with minor home repairs and other needs, while also completing large scale community improvement projects such as sidewalk installation, road repairs, beautification projects, and neighborhood planning. The department is also responsible for administering the City’s allocation of Community Development Block Grant funding, as well as other grants from a variety of sources.

FY 2025 ACCOMPLISHMENTS

• Complete the 5-Year Consolidated Plan for CDBG – including the establishment of a Neighborhood Revitalization Strategy Area (NRSA) and Affordable Housing Policy

• Partner with Feed My Sheep on the Little Flock Community for people experiencing homelessness

• Begin the process to build 4 homes for low to moderate income citizens using the Texas Department of Housing & Community Development Grant

• Develop a holistic support program for people experiencing homelessness to include substance use disorder treatment, housing services, and mental health counseling

• Develop a Neighborhood Coalition Toolkit that includes a grant program, coalition budget, resource guide, and revamped website for residents to utilize

FY 2026 FOCUS

• Develop a Housing Preservation Program to renovate vacant residential structures

• Develop a program to activate vacant lots in Temple using Tactical Urbanism

• Develop a program to maximize investment in the Neighborhood Revitalization Strategy Area (NRSA)

• Implement a holistic support program for people experiencing homelessness to include substance use disorder treatment, housing services, and mental health counseling

• Build 4 homes for low to moderate income citizens using the Texas Department of Housing & Community Development Grant

• Complete design of Little Flock Community

NEIGHBORHOOD SERVICES

STRATEGIC PLAN INITIATIVES & KEY PERFORMANCE INDICATORS

STRATEGIC PLAN INITIATIVES

6.1.SI3

6.1.SI4

6.2.SI1

Develop a Housing Preservation Program to renovate vacant residential structures. Neighborhood Services

Develop a program to reactivate empty lots using a variety of solutions, including tactical urbanism. Neighborhood Services

Develop an Affordable Housing Policy using information gathered through a Market Value Analysis.

Neighborhood Services City Manager’s Office 

6.2.SI2 Implement the Homeowner Assistance Reconstruction Program (HARP). Neighborhood Services

7.2.SI1 Coordinate the development of the Arbor of Hope Campus and identify a non-profit organization to oversee operations.

7.2.SI2 Coordinate the development of permanent supportive housing.

7.2.SI3

Neighborhood Services City Manager’s Office, General Services

Neighborhood Services

Develop a substance use disorder treatment program that includes collaborating with community partners. Neighborhood Services

7.2.SI4 Implement the Mental Health Services Strategic Plan. Neighborhood Services

NEIGHBORHOOD SERVICES

STRATEGIC PLAN INITIATIVES & KEY PERFORMANCE INDICATORS

KEY PERFORMANCE INDICATORS

* FY2024 reflects changes in the grant program following the introduction of the

CDBG - ADMINISTRATION

260 | FEDERAL/STATE GRANT FUND

SUMMARY & PERSONNEL SCHEDULE

The Community Development Block Grant (CDBG) Program funding allows for an allocation for general administration to carry out the various CDBG program and activities.

Summary

Personnel Schedule

1 - During the budget process each position funded within the Federal/State Grant Fund is evaluated based on program needs & available resources. Therefore, personnel distributions amongst the divisions within the Federal/State Grant Fund will be adjusted accordingly. Several positions within District Services and Neighborhood Services are partially funded with Federal/State Grant Funds.

2 - In FY 2025, the Grant Manager position was reclassed to Community Enhancement Division Director and was split funded 25% - CDBG Admin and 75% - Neighborhood Services. A Grant Coordinator was added.

3 - In FY 2026, the following changes will occur:

• Community Enhancement Division Director will be retitled to Assistant Director of Neighborhood Services, •

Navigator will be reclassed to Program Manager for Neighborhood

and • One Program Manager will be added for Case Coordinator.

CDBG - HOMELESS & MENTAL HEALTH

260 | FEDERAL/STATE GRANT FUND

SUMMARY & PERSONNEL SCHEDULE

The City has programmed a portion of the CDBG allocation to support the goals of a homelessness and mental health program. This program will provide initiatives identified in the Homelessness & Mental Health Strategic Plan, Operation RISE. The plan includes infrastructure improvement recommendations, as well as recommendations for program development and improvement. The dedicated personnel will work closely with local agencies and other municipalities in the County to reduce, if not end, homelessness.

Summary

Personnel Schedule

1 - In FY 2026, one additional Case Manager will be added.

During the budget process each position funded within the Federal/State Grant Fund is evaluated based on program needs and available resources. Therefore, personnel distributions amongst the divisions within the Federal/State Grant Fund will be adjusted accordingly each fiscal year.

CDBG - HOUSING IMPROVEMENT

260 | FEDERAL/STATE GRANT FUND

SUMMARY & PERSONNEL SCHEDULE

The City has programmed a portion of the CDBG allocation to support the goals of a housing improvement program. This program will provide minor and major improvements to owner-occupied homes to address and prevent deferred maintenance and property deterioration. Improvements will provide energy efficiency, improved accessibility, and enhance the neighborhoods.

Summary

Personnel Schedule

1 - In FY 2026, the Housing Project Manager will be retitled to Program Manager - Housing Services. During the budget process each position funded within the Federal/State Grant Fund is evaluated based on program needs and available resources. Therefore, personnel distributions amongst the divisions within the Federal/State Grant Fund will be adjusted accordingly each fiscal year.

CDBG - NEIGHBORHOOD REVITALIZATION

260 | FEDERAL/STATE GRANT FUND

SUMMARY & PERSONNEL SCHEDULE

The City has programmed a portion of the CDBG allocation to support the goals of a neighborhood revitalization program. This program is built around active revitalization of neighborhoods by passing code violations to the Resource Coordinator to facilitate code mitigation.

Summary

Personnel Schedule During the budget process each position funded within the Federal/State Grant Fund is evaluated based on program needs and available resources. Therefore, personnel distributions amongst the divisions within the Federal/State Grant Fund will be adjusted accordingly each fiscal year.

CDBG - PROJECTS

260 | FEDERAL/STATE GRANT FUND

SUMMARY & PERSONNEL SCHEDULE

The City has programmed a portion of the CDBG allocation to support the goals of various projects, as well as demolitions and clearance of substandard structures within low-and moderate-income (LMI) areas.

Summary

This department is managed by Neighborhood Services and does not have direct personnel assigned to it.

NEIGHBORHOOD SERVICES

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

The City of Temple is committed to developing neighborhoods that are beautiful, safe, and, stable, and to connecting citizens together to help reinvigorate communities. The Neighborhood Services department works to provide programs to assist in neighborhood enhancement opportunities to improve quality of life for all residents and to make Temple a place you love to call home. By effectively using partnerships and funding sources, the Neighborhood Services team actively assists low to moderate income homeowners with minor home repairs and other needs, while also completing large scale community improvement projects including sidewalk installations, road repairs, beautification projects, and neighborhood plans.

Summary

Personnel Schedule

1 During the budget process each position funded within the Federal/State Grant Fund is evaluated based on program needs & available resources. Therefore, personnel distributions amongst the divisions within the Federal/State Grant Fund will be adjusted accordingly. Several positions within District Services and Neighborhood Services are partially funded with Federal/State Grant Funds.

2 - In FY 2025, the Grant Manager position was reclassed to Community Enhancement Division Director and was split funded 25% - CDBG Admin and 75% - Neighborhood Services. A Grant Coordinator was added.

3 - In FY 2026, the following changes will

KEVIN BEAVERS

DIRECTOR OF PARKS & RECREATION

Quality of life, one of the characteristics of our community that makes Temple an attractive place to live and raise a family, is an important priority for the City of Temple. Our system of 60+ parks and open spaces along with 20+ trails help our residents and guests pursue a healthy lifestyle. The Parks department maintains the grounds and equipment for various City parks, prepares facilities for rental, and prepares sports fields for tournaments held by City sponsored leagues and local youth sports associations. The Recreation department provides relaxation, enjoyment, and fitness opportunities to Temple’s citizens and visitors of all ages. The Recreation department includes 3 recreation centers, adult and youth athletics, after school programs, summer camps, senior programming, adult programming, 2 outdoor swimming pools, an indoor pool, a family water park, and a fitness center with an outdoor pool.

FY 2025 ACCOMPLISHMENTS

• Developed a strategic plan for the Parks & Recreation Department

• Plan for, design, construct, and invest in the continued maintenance of and improvement to the City’s park, recreation, greenspace, and trail system

• Completed the improvements at the following parks: Jones Park, Silverstone Park, Waterford Park playground, Spanish Southwest Park basketball court, Prewitt Park walking path, Colquitt Park playground, and Nettles Park

• Completed two new tennis courts and six pickle ball courts at Crossroads Park

• Began official process for NRPA on department accreditation

• Brought on Woodson Field as a rentable space for public use

• Established tennis and pickleball instructor guidelines for Crossroads Park

• Installed accessible walking path and scenic overlook at Miller Springs Nature Center

FY 2026 FOCUS

• Develop a strategic plan for the Summit Recreation Center

• Develop a master plan for Wilson Park to include the Wilson park Recreation Center and Clark Pool

• Gain national accreditation through NRPA

• Implement a mobile recreation program that connects the community to parks and recreation opportunities

• Review program offerings to align with percentages outlined in the PARD strategic plan

• Plan for, design, construct, and invest in the continued maintenance of and improvement to the City’s park, recreation, greenspace, and trail system

• Complete the improvements at the following parks: Silverstone Park basketball court, Lions Park playground, and Von Rosenberg Park

• Complete West Temple Park Trail and Hog Pen Creek Trail project to Prairie View Road

• Complete Sammons Golf Course Clubhouse renovations

• Develop a cost recovery model for the Parks & Recreation Department

• Begin new master plan for parks, open space, and trails

PARKS & RECREATION

STRATEGIC PLAN INITIATIVES & KEY PERFORMANCE INDICATORS

STRATEGIC PLAN INITIATIVES

Initiative

1.1.SI3 Achieve CAPRA accreditation for the Parks & Recreation Department.

1.3.SI11 Implement a new event design and billing software.

5.1.SI1 Develop a strategic plan for the Parks & Recreation Department.

5.1.SI2 Develop a master plan for the Summit Recreation Center.

5.1.SI3 Develop a master plan for Hillcrest Cemetery. Parks & Recreation

5.1.SI4 Establish a park ranger program.

5.1.SI5 Develop a Sammons Golf Course Master Plan.

5.1.SI6 Update the Parks and Trails Master Plan. Parks & Recreation

5.3.SI1 Implement the Special Events Strategic Plan. Parks & Recreation City Manager’s Office, Communications & Destination Services

5.3.SI2 Implement an events permitting website. Parks & Recreation Communications &

5.3.SI13 Develop a cultural heritage event where all cultures are represented and celebrated together.

PARKS & RECREATION

STRATEGIC PLAN INITIATIVES & KEY PERFORMANCE INDICATORS

KEY PERFORMANCE INDICATORS

PARKS & RECREATION (PARD) ADMINISTRATION

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

Parks & Recreation Administration is responsible for supporting the operating divisions within the Parks & Recreation department.

Summary

Personnel Schedule

1 - In FY 2025, as part of the Market Study, one Administrative Assistant I was reclassed to Administrative Assistant II.

2 - In FY 2026, the following changes will occur:

HILLCREST CEMETERY

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

In 2019, the City of Temple took over Hillcrest Cemetery, a historic 68-acre property. A few of the historic gravesites located on this site are: 1) Mary Williams which is the earliest marked grave (1877), 2) W. Goodrich Jones who is considered the father of the Texas Forestry Service, 3) Raleigh R. White Jr., MD and Arthur Carroll Scott, MD who were the co-founders of Scott and White Memorial Hospital, and 4) Frank Doering who established the Doering Hotel, later renamed the Hawn Hotel. City staff has done a great job getting records organized and keeping the grounds mowed and maintained since assuming operations. The Cemetery is in an exciting phase as the property underwent a comprehensive master plan that provides the City with direction on how to enhance and make long lasting improvements. The resulting plan was adopted by City Council in March 2025.

PARKS

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

The Parks department maintains the parks, open spaces, and roadsides. Some of the tasks are mowing, edging, trimming trees, landscaping, along with the repair of damaged equipment. They also prepare facilities and sports fields for rentals, leagues, and tournaments. This department is also responsible for the day-to-day maintenance of our pools and splash pads. Another key element is providing logistical support for special events such as the Christmas Parade, the AirFest, and the 4th of July celebration.

Summary

PARKS

110

| GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

Personnel Schedule

1 - In FY 2025, as part of the Market Study, one Utility Technician was reclassed to Parks Inspector and the other Utility Technician position was reclassed to Crew Leader I - Mowing.

2 - In FY 2026, the following changes will occur:

• One Crew Leader and two Maintenance Technicians will move from Parks to Aquatics in Recreation,

• One Administrative Assistant will move from PARD Admin to Parks,

• One Crew Leader, one Equipment Operator, and three Maintenance Workers were moved from Parks to Ballfields in Recreation,

• One Parks Development Manager will be moved from Parks to Urban Design Services and retitled to Project Manager,

• One Maintenance Worker will be reclassed to Crew Leader,

• Two Maintenance Worker positions will be reclassed to Equipment Operator positions,

• One Utility Technician II position will be added and funded 50% - Parks and 50%Drainage, and

• One Equipment Operator position and two Maintenance Worker positions will be added.

RECREATION

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

The Recreation department provides opportunities to learn or enhance skills, relaxation and enjoyment of passive activities, and fitness opportunities for all ages. This is achieved through the use of three recreation centers, adult and youth athletics, after school programs, summer camps, senior and adult programming, two outdoor swimming pools, an indoor pool, a family water park, and a fitness center with an outdoor pool.

Summary

RECREATION

110 | GENERAL FUND SUMMARY & PERSONNEL SCHEDULE

Personnel Schedule

1 - In FY 2025, additional funding will be added for WPRC Bee Camp (AISD).

2 - During FY 2025, the Special Events Team was transitioned from Recreation Services to Events under Communications & Destination Services. As part of this reorganization, three Program Coordinators were reclassified as Special Events Coordinators, one Program Manager was reclassified as the Special Events Manager, and one Special Events Assistant position was transferred. Associated part-time funding was also reallocated accordingly.

3 - In FY 2026, the following changes will occur:

• Operations Coordinator will be retitled to Program Coordinator for Fitness/Wellness,

• One Program Coordinator position will be added for Courts/Other Sports,

• One Crew Leader and two Maintenance Technicians will move from Parks to Aquatics in Recreation,

• Three Administrative Assistants will reclass to Program Assistants,

• One Administrative Assistant will move from PARD Administration to Recreation, and

• One Crew Leader, one Equipment Operator, and three Maintenance Workers were moved from Parks to Ballfields in Recreation.

SAMMONS GOLF COURSE

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

First opened in 1922, the historic Sammons Golf Course is an award-winning 18-hole championship course open to the public year-round. The Sammons team is responsible for operating and maintaining the course with both fun and challenging golf holes throughout while also providing a collection of some of the best par 3s in Central Texas. The greens were renovated in 2018 with Mini Verde Bermuda grass installed to provide top notch putting surfaces for golfers. With four sets of tee boxes, players of all skill levels can enjoy a golf course in a truly memorable setting. Our friendly and inviting staff manages the Pro Shop and Grill at Sammons, as well as maintaining all of the grounds on property. The Sammons Golf staff also promotes and conducts leagues, tournaments, youth development programs, clinics, and private lessons.

Summary

SAMMONS GOLF COURSE

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

Personnel Schedule

1 - In FY 2025, additional part-time funding was allocated for Food & Beverage.

TARA RAYMORE

DIRECTOR OF PEOPLE OPERATIONS

People Operations provides support services to the City’s most valuable resource - our employees. The services provided by People Operations include recruiting qualified individuals to develop our diverse workforce, providing continued training and career development to grow our employees, establishing sound personnel policies, ensuring compliance with employment laws, conducting compensation studies and administering the compensation plan including employee benefits. In addition, People Operations administers the Civil Service program for sworn Police and Fire employees.

FY 2025 ACCOMPLISHMENTS

• Expanded the city-wide volunteer, mentor, and internship program

• Continued to convert historical personnel records

• Ensured personnel policies are up-to-date

• Conducted the Civil Service Market Study

• Expanded the Employee Development Program

• Enhanced the Lead with Purpose training program for Leadership

• Expanded City-wide Safety Program

FY 2026 FOCUS

• Offer additional training & development opportunities

• Design a leadership development program as a first step in creating a formal succession plan

• Enhance & expand the customer service training program

• Conduct the General Government market study

• Expand the volunteer & internship programs

PEOPLE OPERATIONS

STRATEGIC PLAN INITIATIVES & KEY PERFORMANCE INDICATORS

STRATEGIC PLAN INITIATIVES

Strategic Initiative

1.2.SI1 Develop a plan for a cultural competency program.

1.3.SI2 Convert paper-based personnel files to digital format.

Lead Department/ Division Involved Department(s)/ Division(s)

People Operations

People Operations

2.1.SI1 Establish an employee health center. People Operations City Manager’s Office

2.1.SI2 Explore opportunities for public/private partnerships to provide transportation to work. People Operations City Manager’s Office 

2.1.SI3 Explore the option of developing a child care program.

2.1.SI4 Develop a city-wide volunteer and internship program.

2.2.SI1 Develop a succession plan.

People Operations

People Operations

People Operations City Manager’s Office Information Technology 

2.2.SI2 Create an employee scholarship program. People Operations City Manager’s Office Information Technology 

2.2.SI3 Host an employee development expo to provide all employees professional development opportunities. People Operations 

2.3.SI1 Develop a comprehensive safety program. People Operations

2.3.SI4 Develop and implement an in-house driver’s training program. People Operations

*2.3.SI2 and 2.3.SI3 were rolled up into 2.3.SI1 and deleted from the plan.

PEOPLE OPERATIONS

STRATEGIC PLAN INITIATIVES & KEY PERFORMANCE INDICATORS

KEY PERFORMANCE INDICATORS

PEOPLE OPERATIONS

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

People Operations delivers essential support services to the City, recognizing our employees as our most valuable asset. These services encompass a broad spectrum, including recruiting qualified individuals to cultivate a diverse and skilled workforce, facilitating onboarding processes for new hires, overseeing compensation administration, managing employee engagement programs, managing the administration of employee and retiree benefits, providing training and career development opportunities, coordinating volunteer and internship programs, developing clear and comprehensive personnel policies, ensuring compliance with employment laws, administering employee safety programs, managing retirement plans, and configuring the Human Capital Management System. Additionally, People Operations is responsible for administering the Civil Service program for sworn Police and Fire employees.

Summary

PEOPLE OPERATIONS

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

Personnel Schedule

1 - In FY 2025, as part of the Market Study, one Safety Coordinator was reclassed to Safety Program Administrator, and one People Operations Technician was reclassed to People Operations Assistant.

2 - During FY 2025, one Talent Marketing Specialist was reclassed to Talent Recruitment Coordinator and moved from Communications & Destination Services to People Operations.

3 - In FY 2026, the following changes will occur:

• Total Rewards Division Director will reclass to Assistant Director of People Operations,

• One People Operations Generalist III will reclass to Team Leader - People Operations, and

• One Benefits Specialist will be added.

SHAWN REYNOLDS

POLICE CHIEF

The Police department provides crime prevention and public order maintenance services by strengthening our partnership with the community. These services are provided 24 hours per day and 7 days per week to those who live in, work in, and visit the City of Temple. Staff works to provide a safe and peaceful environment in the community through which the quality of life of all citizens may be improved. For more information on Police Department performance, visit the Crime Maps & Reports tab on the Police Department’s webpage.

FY 2025 ACCOMPLISHMENTS

• Provide additional response capabilities to maintain emergency services

• Conducted weapons transition for all sworn personnel.

• Received Police Command Post.

• Added additional Flock License Plate Reader (LPR) cameras

• Continue to invest in training, licensing, and certification opportunities to support performance excellence

• Implemented Virtual Reality devices to train officers on new equipment, critical incident management, and de-escalation

• Implemented Project Centurion to all consortium agencies

• Began implementation of Benchmark Analytics

• Began training on Active Bystandership in Law Enforcement (ABLE)

• Expanded the Public Safety Training Center and shooting range

• Completed construction of the Simunition House and Driving Skills Pad

FY 2026 FOCUS

• Implement a ten-district patrol system to provide more efficient police patrol services

• Provide additional response capabilities to maintain emergency services

• Begin construction of the final phase of the Public Safety Training Center

• Assist in updating the City of Temple’s Emergency Management Plan

• Continue developing plans for the remodeling of the police department

• Continue developing the plan to redesign the outdoor range

• Develop a Park Community Policing Program

• Continue to invest in training, licensing, and certification opportunities to support performance excellence

• Continue using Virtual Reality devices to train officers on new equipment, critical incident management, and de-escalation

• Complete implementation Benchmark Analytics

• Complete Reid Interrogation Training for all Detectives

POLICE

STRATEGIC PLAN INITIATIVES & KEY PERFORMANCE INDICATORS

STRATEGIC PLAN INITIATIVES

Strategic Initiative

1.1.SI4

1.1.SI8

Achieve CALEA accreditation for the Police Department.

Achieve International Association for Identification accreditation for crime scene investigators.

1.3.SI12 Implement a police officer management software.

1.3.SI21 Implement an integrated real-time crime center.

7.1.SI1

Expand the community oriented policing program.

7.1.SI2 Implement a ten district patrol system to provide more efficient police patrol services.

7.1.SI3 Complete staffing of Violent Crimes Enforcement Squad.

7.1.SI7 Collaborate with the development community to implement a safety device program.

7.1.SI11 Implement mobile vehicle barrier for Hostile Vehicle Mitigation (HMV).

7.1.SI12 Implement Integrated Ballistic Identification System (IBIS).

KEY PERFORMANCE INDICATORS

Strategy & Innovation

Information Technology

Information Technology

Neighborhood Services

ANIMAL SERVICES

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

The Animal Services department enhances our public safety services to create a safer community and foster public trust through the prompt and humane compliance with City animal control ordinances and state statutes. Animal Services Field Officers also respond to requests regarding cruelty to animals, animal bites, loose livestock or wildlife, stray animals, and animal disturbances. Staff also operates the newly expanded Heart to Home Animal Adoption Center by providing pet adoption services, as well as clean and sanitary confinement for thousands of surrendered and seized animals.

Summary

Personnel Schedule

1 - In FY 2026, one Animal Services Manager and two Shelter Technician positions will be added.

POLICE

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

Protecting our public safety is a top priority for the City of Temple. The Police department plays the unique and critical role of providing crime prevention and public order maintenance services 24 hours per day, 7 days per week to those who live in, work in, and visit the City of Temple. We work with civic organizations and individual citizens to build a community where businesses can thrive, and residents love to call home. Officers, staff, and our community partners work to prevent, reduce, and solve crime with integrity, honor, and dedication. Summary

Personnel Schedule

POLICE

110 | GENERAL FUND

SUMMARY & PERSONNEL

SCHEDULE

POSITION TITLE

1 - In FY 2025, the Family Violence Case Manager was split funded 69% - Police Grant Fund and 31% - General Fund.

2 - During FY 2025, one Police Officer was reclassed to Corporal, one Sergeant, one Property & Evidence Supervisor, and one Logistics Coordinator were added.

3 - In FY 2026, two Police Officer positions will be added and one Facility Maintenance Coordinator will be retitled to Facility Coordinator. The funding for the Family Violence Case Manager will change to 75% - Police Grant and 25% - Police General Fund. Two Police Officer Overhire positions will be funded in FY 2026 only.

POLICE GRANTS

260 | FEDERAL & STATE GRANT FUND

The purpose of the General Victim Assistant Grant Program administered by the Office of the Governor, Criminal Justice Division is to provide services and assistance directly to victims of crime to speed their recovery and aid them through the criminal justice process. The City of Temple has been awarded funding through the Victims of Crime Act (VOCA) grant to help support the services and assistance to be provided to crime victims.

SUMMARY & PERSONNEL SCHEDULE

Summary

Personnel Schedule

During the budget process each position funded within the Federal/State Grant Fund is evaluated based on program needs and available resources. Therefore, personnel distributions amongst the divisions within the Federal/State Grant Fund will be adjusted accordingly each fiscal year.

DON BOND

MANAGING DIRECTOR OF PUBLIC WORKS

Public Works creates and maintains the infrastructure necessary for Temple to thrive and build a city you love to call home. Staff provide long-range planning, personnel oversight, budget management, community relations, Capital Improvement Program planning and reporting, project design and administration, and operations of systems and facilities that comprise the Public Works system.

FY 2025 ACCOMPLISHMENTS

• Completed expansion of the Membrane Water Treatment Plant

• Continued construction of expansion of the Avenue G Pump Station

• Completed Blackland Road extension to TISD school site

• Completed construction of Phase 1 of Poison Oak Road improvements

• Implemented Solid Waste Wednesdays focused on conducting preventative maintenance services

• Conducted asset surge plan for the holidays

• Established partnerships with local ISD and community college to create training pipelines

• Established a “Decommissioning Thursday” plan focused on decommissioning 100% assets and preparing them for auction

• Certified all lift and crane assets to ensure proper calibration

• Established same day collection for recycling and garbage for residential collections

• Established 2 new garbage routes and 2 new recycling routes

FY 2026 FOCUS

• Certify 2 technicians as Emergency Vehicle Technicians

• Recruit and hire experienced Fleet technicians with specialization in hydraulics, electrical diagnostics, emergency vehicles, and diesel

• Initiate Workforce Optimization Plan to increase service availability while reducing vehicle downtime

• Add Solid Waste routes to include commercial sideload and frontload and rebalance workload on routes

• Develop initiative to ramp up commercial container maintenance schedule

• Open 24 hour self-serve recycling drop off across from the Solid Waste complex

• Add 2 bulk drop off events

• Continue construction of expansion to Avenue G Pump station

• Continue construction of Barnhardt Road to TISD school site.

PUBLIC WORKS

STRATEGIC PLAN INITIATIVES & KEY PERFORMANCE INDICATORS

STRATEGIC PLAN INITIATIVES

Initiative

1.4.SI1 Establish a fleet and equipment sharing program. Fleet

1.4.SI2 Develop a program to improve employee accountability for fleet condition and operation. Fleet

8.2.SI1 Implement a water modeling program.

8.2.SI3 Expand the capacity of the Temple-Belton wastewater treatment plant.

8.2.SI4 Develop a comprehensive drainage modeling and assessment plan.

8.2.SI5 Develop a Drainage Area Master Plan.

8.2.SI6 Expand the capacity of the Doshier Farm wastewater treatment plant.

8.3.SI1 Implement a food waste recycling pilot program.

8.2.SI12 Implement a wastewater modeling program.

8.2.SI13 Implement a drainage modeling program.

8.3.SI2 Implement a paint remixing program.

8.3.SI3 Develop a landfill master plan.

9.2.SI6 Update construction standards and details.

Services Information Technology, Transportation

Works Admin City Manager's Office,

PUBLIC WORKS

STRATEGIC PLAN INITIATIVES & KEY PERFORMANCE INDICATORS

KEY PERFORMANCE INDICATORS - ENGINEERING SERVICES

KEY PERFORMANCE INDICATORS - FLEET

KEY PERFORMANCE INDICATORS - SOLID WASTE SERVICES

PUBLIC WORKS ADMINISTRATION

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

Public Works Administration supports the operational divisions that maintain and operate Temple’s infrastructure. Public Works divisions include Drainage, Engineering Services, Environmental Programs, Fleet Services, Recycling, Wastewater Collection, Solid Waste Services, Street Services, Traffic Control, Water Distribution, the Treatment Plant, and Reclamation Plants.

Summary

Personnel Schedule

1 - In FY 2026, the following changes will occur:

• Director of Public Works title change to Managing Director of Public Works and funding will change from 45% - Engineering Services, 45% - Public Works Administration (Water/Wastewater Fund), 10% - Drainage to 100% - Public Works Administration (General Fund),

• Executive Assistant II reclass to Executive Support Coordinator and funding will change from 100% - Public Works Administration (Water/Wastewater Fund) to 50% - Public Works Administration (Water/Wastewater Fund) and 50% - Public Works Administration (General Fund),

• Public Works Program Coordinator reclass to Program Manager and funding will change from 100% - Public Works Administration (Water/Wastewater Fund) to 50% - Public Works Administration (Water/Wastewater Fund) and 50% - Public Works Administration (General Fund), and

• Public Works Deputy Director reclass to Managing Director of Transportation and Utilities and funding will change from 100% - Public Works Administration (Water/Wastewater Fund) to 50% - Public Works Administration (Water/Wastewater Fund) and 50% - Public Works Administration (General Fund).

PUBLIC WORKS ADMINISTRATION

520 | WATER & WASTEWATER FUND

SUMMARY & PERSONNEL SCHEDULE

Public Works Administration supports the operational divisions that maintain and operate Temple’s infrastructure. Public Works divisions include Drainage, Engineering Services, Environmental Programs, Fleet Services, Recycling, Wastewater Collection, Solid Waste Services, Street Services, Traffic Control, Water Distribution, the Treatment Plant, and Reclamation Plants.

Summary

PUBLIC WORKS ADMINISTRATION

520 | WATER & WASTEWATER FUND SUMMARY & PERSONNEL SCHEDULE

Personnel Schedule

1 - In FY 2025, the following reclassifications occurred: Executive Assistant I to Executive Assistant II and Executive Support Coordinator to Public Works Programs Coordinator.

2 - During FY 2025, the Assistant Director of Public Works was reclassified to Public Works Deputy Director - Utilities and the City Engineer position was reclassified to Assistant Director of Public Works - Engineering Services

3 - In FY 2026, the following changes will occur:

• Deputy City Engineer title change to Chief Project Officer and funding will change from 50% - Engineering Services, 50% - Public Works Administration (Water/Wastewater Fund) to 100% - Engineering Services,

• Director of Public Works title change to Managing Director of Public Works and funding will change from 45% - Engineering Services, 45% - Public Works Administration (Water/Wastewater Fund), 10% - Drainage to 100% - Public Works Administration (General Fund), Executive Assistant II reclass to Executive Support Coordinator and funding will change from 100% - Public Works Administration (Water/Wastewater Fund) to 50% - Public Works Administration (Water/Wastewater Fund) and 50% - Public Works Administration (General Fund),

• Public Works Program Coordinator reclass to Program Manager and funding will change from 100% - Public Works Administration (Water/Wastewater Fund) to 50% - Public Works Administration (Water/Wastewater Fund) and 50% - Public Works Administration (General Fund),

• Public Works Deputy Director reclass to Managing Director of Transportation and Utilities and funding will change from 100% - Public Works Administration (Water/Wastewater Fund) to 50% - Public Works Administration (Water/Wastewater Fund) and 50% - Public Works Administration (General Fund), and

• Marketing Coordinator funding change from 25% - Communications & Destination Services, 75% - Public

Administration (Water/Wastewater Fund) to 100% - Communications& Destination Serivces.

ENGINEERING SERVICES

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

The Engineering Services team coordinate the expansion and extension of the City’s infrastructure networks. This coordination includes specifying and managing the design and construction of streets, sidewalks, drainage infrastructure, water & wastewater infrastructure, street lighting, and other amenities.

Summary

ENGINEERING SERVICES

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

Personnel Schedule

1 - The following positions are funded with bond proceeds:

2 - In FY 2025, one Project Engineer was added and the City Engineer position was reclassed to Assistant Director of Public Works.

3 - In FY 2026, the following changes will occur: Deputy City Engineer title change to Chief Project Officer and funding will change from 50% - Engineering Services, 50% - Public Works Administration (Water/Wastewater Fund) to 100% - Engineering Services, Administrative Assistant III will be reclassed to Executive Assistant,

• Project Inspector will be reclassed to Team Leader - Infrastructure,

• Lead Project Inspector will be reclassed Team Leader- Infrastructure,

• Principal Planner will be reclassed to Planner and moved from Planning to Engineering Services,

• One Real Estate Acquisition Manager will be added, and

• Two Project Engineer Team Leader positions will be added, one for Delivery Team and one for Planning Team, and

• Director of Public Works title change to Managing Director of Public Works and funding will change from 45% - Engineering Services, 45% - Public Works Administration (Water/Wastewater Fund), 10% - Drainage to 100% - Public Works Administration (General Fund).

FLEET SERVICES

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

Fleet Services is responsible for the processes and systems used to control and optimize the operations, maintenance, and performance of Temple’s fleet of vehicles ranging from automobiles to heavy duty road work equipment, with the purpose of reducing costs, improving efficiency, and increasing productivity.

Summary

FLEET SERVICES

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

Personnel Schedule

1 - During FY 2025, one Master Heavy Duty Truck Technician was reclassed to Operations Manager.

2 - In FY 2026, the following changes will occur:

• Fleet Services Division Director will be reclassed to Director of Fleet Services,

• Operations Manager will be reclassed to Division DirectorOperations,

• One Administrative Assistant position will be added,

• Fleet Acquisition Administrator will be reclassed to Program Manager for Asset Management,

• One Program Manager position will be added for Service Delivery Support,

• One Fleet Service Advisor position will be added,

• Fleet Inventory Supervisor will be retitled to Team LeaderInventory,

• Foreman II will be retitled to Team Leader - Heavy Duty,

• One Heavy Duty Truck Technician will be moved from Solid Waste Services to Fleet Services,

• Five Heavy Duty Truck Technician positions will be added,

• One Team Leader - Heavy Duty will be added,

• One Automotive Technician will be added,

• Part-time Funding for Summer Program will be eliminated, and

• Assistant Director of Public Works will be reclassed to Director of Utility Services and funded will change 50% - Solid Waste Services, 50% - Fleet Services to 40% - Water Distribution, 40%

- Wastewater Collections, and 20% - Environmental Programs.

SOLID WASTE SERVICES

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

The Solid Waste Services team provides the citizens, industries, and commercial customers of Temple with solid waste collection, recycling, and disposal services that are safe, reliable, efficient, and environmentally sustainable. Staff provide this service for the health, safety, and quality of life of citizens of and visitors to our community.

Solid Waste Services provides garbage and recycling collection service to over 30,000 residential and 2,100 commercial and industrial customers using eight residential garbage trucks, five residential recycling trucks, six commercial front-load trucks, and nine roll-off trucks.

Brush collection and bulk item pickup are also provided to residential customers by six brush trucks. Brush is diverted from the landfill to the Temple-Belton Wastewater Treatment Plant where it’s composted into mulch available for purchase by the public.

The tonnages of solid waste are tallied for each typed collected to quantify the demands for various solid waste services. Accurate accounting of waste streams allows the solid waste management team to develop efficient work schedules, collection routes, asset replacement schedules, and future staffing needs.

Summary

Personnel Schedule

SOLID WASTE SERVICES

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

Personnel Schedule Continued

1 - In FY 2025, five Solid Waste Services Driver positions and one Assistant Division Director position will be added.

2 - In FY 2026, the following changes will occur:

• Six Solid Waste Services Driver positions will be added,

• One Program Manager position will be added,

• Ten Solid Waste Services Driver positions will be reclassed to Team Leader positions,

• Three Customer Service Representative positions will be retitled to Service Coordinator positions,

• One Customer Service Representative position will be retitled to Service Coordinator and will be moved from Solid Waste Services to Transportation with funding at 50%Streets and 50% - Traffic Control,

• Maintenance Coordinator retitled to Team Leader - Maintenance,

• Solid Waste Services Business Manager, Recycling Manager, and Solid Waste Services Operations Manager will be retitled to Program Manager positions,

• Administrative Assistant will be reclassed to Executive Assistant,

• Assistant Division Director will be reclassed to Solid Waste Services Division Director,

• Solid Waste Division Director will be reclassed to Director of Solid Waste Services,

• Heavy Duty Truck Technician will be moved from Solid Waste Services to Fleet Services, and

• Assistant Director of Public Works will be reclassed to Director of Utility Services and funded will change 50% - Solid Waste Services, 50% - Fleet Services to 40% - Water Distribution, 40% - Wastewater Collections, and 20% - Environmental Programs.

STACEY HAWKINS

DIRECTOR OF STRATEGY & INNOVATION

The Strategy & Innovation Department plays a central role in helping Temple grow with purpose. Strategy staff guide the City’s Strategic Plan, ensuring that big-picture goals translate into daily action across departments and reflect the priorities of the City Council and the community. Data Analytics shines a light on performance, making progress visible and transparent. The Policy team builds partnerships and advocates for legislation that matters to Temple, coordinating the Legislative Task Force and engaging community members in conversations about key policy issues. Continuous Improvement drives change from within, helping employees streamline services and innovate for the future. Each program is designed to make the City more effective, accountable, and prepared to meet the needs of a vibrant community.

FY 2025 ACCOMPLISHMENTS

• Continued work to develop a comprehensive survey program

• Began development of a process improvement program to support red tape reduction and service excellence

• Continued implementation of a performance management system to track and report strategic plan progress and key performance measures

• Implemented legislative tracking software

• Developed an Analytics Academy

• Began the expansion of the City’s Legislative Engagement Program and established a Legislative Task Force

FY 2026 FOCUS

• Complete development of a comprehensive survey program

• Develop an innovation strategy

• Implement a process improvement program to support red tape reduction and service excellence

• Implement a performance management system to track and report strategic plan progress and key performance measures

• Implement the Analytics Academy

• Develop staff training on continuous improvement methodologies

• Begin the development of a comprehensive Customer Experience Strategy in collaboration with the Customer Care Department

• Continue work to expand the City’s Legislative Engagement Program

STRATEGY & INNOVATION

STRATEGIC PLAN INITIATIVES & KEY PERFORMANCE INDICATORS

STRATEGIC PLAN INITIATIVES

1.1.SI1 Implement the Baldrige Performance Excellence program framework.

1.1.SI5 Develop a comprehensive survey program.

1.1.SI6

1.1.SI7

1.2.SI2

1.5.SI3

Develop an innovation strategy to leverage emerging technology, enhance collaboration, and foster creative problem solving.

Explore the creation of a public-private partnership for an Innovation Lab.

Develop a comprehensive Customer Experience Strategy to enhance service excellence and foster inclusive access to City services.

Develop a process improvement program to support red tape reduction and service excellence.

3.1.SI1 Establish a regional legislative task force.

3.1.SI2

Establish an intergovernmental relations program to represent the City’s interests with various governmental agencies and officials.

KEY PERFORMANCE INDICATORS

& Innovation City Manager’s Office, Customer Care

& Innovation City Manager’s Office

STRATEGY & INNOVATION

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

The Strategy & Innovation Department plays a central role in helping Temple grow with purpose. Strategy staff guide the City’s Strategic Plan, ensuring that big-picture goals translate into daily action across departments and reflect the priorities of the City Council and the community. Data Analytics shines a light on performance, making progress visible and transparent. The Policy team builds partnerships and advocates for legislation that matters to Temple, coordinating the Legislative Task Force and engaging community members in conversations about key policy issues. Continuous Improvement drives change from within, helping employees streamline services and innovate for the future. Each program is designed to make the City more effective, accountable, and prepared to meet the needs of a vibrant community.

Summary

STRATEGY & INNOVATION

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

Personnel Schedule

1 - During FY 2025, the Process & Innovation Administrator was reclassed to Process Improvement Strategist and the Performance & Analytics Division Director was reclassed to Performance & Analytics Administrator.

2 - In FY 2026, the following changes will occur:

• One Executive Assistant position will be added,

• One Program Manager position will be added for Strategy,

• One Data Analyst position will be added,

• One Policy Analyst position will be added,

• Two Continuous Improvement Coordinator positions will be added,

• Performance & Analytics Administrator will be reclassed to Program Manager for Data Analytics,

• Process Improvement Strategist will be retitled to Program Manager for Continuous Improvement, and Administrative Assistant will be moved from Strategy & Innovation to City Managers Office. POSITION TITLE

KENTON MOFFETT

MANAGING DIRECTOR OF TRANSPORTATION & UTILITIES

Transportation & Utilities maintains the facilities and infrastructure that Temple requires to grow and thrive. Staff provides personnel oversight, budget management, community relations, capital planning, maintenance related construction, and regulatory compliance. Transportation & Utilities consists of many systems including drinking water distribution and treatment, groundwater production and aquifer storage, sewer collection and reclamation, environmental compliance and enforcement, roadway maintenance, traffic control, and storm drainage. The hardworking people in the Transportation & Utilities department ensure the viability of the systems that make Temple a place you love to call home.

FY 2025 ACCOMPLISHMENTS

• Completed Avenue G pump station reconstruction

• Expanded in-house sewer construction abilities

• Completed reconstruction and overlay of Dogwood and Sycamore

• Completed overlay and slurry seal of city streets as part of the Pavement Preservation Program

• Improved sidewalk connectivity at Hector P. Garcia

• Upgraded traffic signal cabinet as SW HK Dodgen Loop and IH-35

• Installed batter back-up units at various locations

• Installed 2 classic school flashers on Blackland Road

• Completed the installation of all traffic signal controllers

• Completed the implementation of the Traffic Management Center

• Began coordination adjustments on major thoroughfares

FY 2026 FOCUS

• Complete Little Elm and Knob Creek grant project

• Prepare to assume operations at the Water & Wastewater Treatment Plant

• Conduct water service line materials assessment

• Conduct Avenue G reservoir structural assessment

• Continue slurry and overlay as part of the Pavement Preservation Program

• Continue to expand in-house concrete reconstruction

• Continue improving coordination on major thoroughfares

• Continue installation of battery back-up units

TRANSPORTATION & UTILITIES

STRATEGIC PLAN INITIATIVES & KEY PERFORMANCE INDICATORS

STRATEGIC PLAN INITIATIVES

8.1.SI4 Complete a pavement inventory and assessment.

8.1.SI5 Develop a pavement maintenance plan.

8.1.SI6 Complete the city-wide signal coordination plan.

8.2.SI7 Implement a leak detection program.

8.2.SI8 Complete sewer basin assessments and repair identified deficiencies.

8.2.SI9 Evaluate the possibility of establishing an inhouse pipe bursting program.

8.2.SI10 Transition operations of the wastewater treatment plant to in-house.

8.2.SI11 Conduct a water distribution condition assessment.

& Utilities Engineering Services, Financial Services, Public Works Admin

TRANSPORTATION & UTILITIES

STRATEGIC PLAN INITIATIVES & KEY PERFORMANCE INDICATORS

PERFORMANCE INDICATORS - TRANSPORTATION

PERFORMANCE INDICATORS - UTILITIES

DRAINAGE

292 | DRAINAGE FUND

SUMMARY & PERSONNEL SCHEDULE

The Drainage department protects the public health and safety by maintaining the public drainage system to drain and convey rain and stormwater runoff. Ordinance 98-2576 was passed to protect the public from the loss of life and property caused by surface water overflows, surface water stagnation, and pollution arising from non-point source runoff.

Summary

Personnel Schedule

DRAINAGE

292 | DRAINAGE FUND

SUMMARY & PERSONNEL SCHEDULE

Personnel Schedule Continued

POSITION TITLE

1 - In FY2026, one Infrastructure Maintenance Manager will be added and funding will be 50% - Drainage and 50% - Streets, and one Stormwater Specialist will be reclassified to Environmental Programs Technician. Funding allocations for the following positions will change:

• Managing Director of Public Works from 45% - Engineering Services, 10% - Drainage, 45% - Public Works Administration (Water/ Wastewater Fund) to 100% Public Works Administration (General Fund),

• Assistant Director of Public Works from 33% - Traffic Control, 34% - Streets, 33% - Drainage to 45% - Traffic Control, 10% - Drainage, and 45% - Streets,

• Water Resources Modeler from 75% - Public Works Administration (Water/Wastewater Fund), 25% - Drainage to 100% - Engineering Services,

• Transportation Dispatch Manager will be reclassified to Program Manager - Service Delivery Support and funding will change to 50%

- Traffic Control and 50% - Streets, and

• Administrative Assistant II will be reclassed to a Service Coordinator and funding will be 50% - Streets and 50% - Traffic Control.

ENVIRONMENTAL SERVICES PROGRAM

520 | WATER & WASTEWATER FUND

SUMMARY & PERSONNEL SCHEDULE

Environmental Programs supports the Public Works Utility Services to provide quality water and wastewater services. Staff ensure the integrity of the public drinking water system by administering the City’s Cross-Connection Control Program to protect against a backflow event. There are approximately 11,000 known backflow assemblies installed in the system to prevent drinking water from contamination. Staff perform Customer Services Inspections to identify areas lacking protection. Staff also manages the disposal of liquid waste in the 500+ miles of wastewater lines by educating the community on the importance of disposing of fats, oils, and grease (FOG) properly. Improper disposal of FOG can cause blockages in private service lines, as well as the City’s wastewater collection system, resulting in sanitary sewer overflows. Environmental Programs staff also inspect, evaluate, and ensure proper maintenance of over 500 grease/grit interceptors installed throughout the city. Programs administered by our Environmental Programs staff comply with Texas Commission on Environmental Quality (TCEQ) standards.

Summary

Personnel Schedule

GROUND WATER

520 | WATER & WASTEWATER FUND

SUMMARY & PERSONNEL SCHEDULE

The Groundwater Division will manage the extraction of groundwater from City-owned wells and oversee the injection of water into underground aquifers, a process known as Aquifer Storage and Recovery (ASR). The division is currently in the planning phase, with further details to be developed in future budgets.

Summary

This department does not have direct personnel assigned to it.

RECLAMATION PLANTS

520 | WATER & WASTEWATER FUND

SUMMARY & PERSONNEL SCHEDULE

Wastewater Treatment treats wastewater collected through the 500+ miles of the collection system. Wastewater comprises used water and waste disposed of through plumbing fixtures from homes, industries, and commercial establishments. Two treatment plants (WWTPs) serve Temple: Temple-Belton WWTP and Doshier Farm WWTP. These two facilities receive, treat, and either reuse the cleaned water or return it to the environment. The City contracts with Brazos River Authority to operate and maintain both plants, including 28 lift stations, and the Industrial Pretreatment Program with 12 permitted industrial users. All operations meet or exceed Texas Commission on Environmental Quality (TCEQ) and US Environmental Protection Agency (EPA) standards.

Summary

This department does not have direct personnel assigned to it. CATEGORIES

STREETS

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

The Streets division is responsible for providing maintenance of the City’s roadway system for the public’s safety and convenience to the highest standard allowed by funding. These services include the maintenance of street surfaces, curbs, gutters, alleys, City-owned parking areas, and signage. Staff is also responsible for tree trimming and street sweeping.

Summary

STREETS

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

The Streets division is responsible for providing maintenance of the City’s roadway system for the public’s safety and convenience to the highest standard allowed by funding. These services include the maintenance of street surfaces, curbs, gutters, alleys, City-owned parking areas, and signage. Staff is also responsible for tree trimming and street sweeping.

Personnel Schedule

1 - In FY2026, one Infrastructure Maintenance Manager will be added and funding will be 50% - Drainage and 50% - Streets. Funding allocations for the following positions will change:

• Assistant Director of Public Works from 33% - Traffic Control, 34% - Streets, 33% - Drainage to 45% - Traffic Control, 10% - Drainage, and 45% - Streets,

• Transportation Dispatch Manager will be reclassified to Program Manager - Service Delivery Support and funding will change to 50% - Traffic Control and 50% - Streets,

• Administrative Assistant II from Drainage will be reclassed to a Service Coordinator, moved to Streets and funding will be 50%Streets and 50% - Traffic Control, and

• One Customer Service Representative from Solid Waste Services will move to Streets and be reclassed to a Service Coordinator and funding will be 50% - Streets and 50% - Traffic Control.

1

TRAFFIC CONTROL

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

Traffic signals serve the traveling public by providing orderly movement of vehicles, improved safety, reduced travel times and traffic management at intersections. The Traffic Control team maximizes the efficiency of Temple’s current transportation network by evaluating and improving signal operations with new timing plans focused on minimizing stops for the major direction flows. Staff also work to balance the delay to minor side-street traffic.

The City is responsible for each of the 71 signals within the current city boundaries. Staff continually monitor and evaluate the ever-changing needs of our growing transportation network.

Summary

Personnel

Schedule

TREATMENT PLANTS

520 | WATER & WASTEWATER FUND

SUMMARY & PERSONNEL SCHEDULE

The Treatment Plants division provides superior drinking water to Temple. Staff operate and maintain the treatment plant, storage tanks, and booster pump stations, all part of a system capable of producing up to 56 million gallons of water per day. All operations meet or exceed Texas Commission on Environmental Quality (TCEQ) and US Environmental Protection Agency (EPA) standards.

Summary

Personnel Schedule

1 - In FY 2026, the following reclasses will occur:

• Treatment Plant Division Director to Director of Water Treatment Services,

• Treatment Plant Services Manager to Treatment Plant Division Director, and

• Three Lead Operator positions will be reclassed to (1) Maintenance Manager, (1) Operations Manager, and (1) Program Manager.

WASTEWATER COLLECTION

520 | WATER & WASTEWATER FUND

SUMMARY & PERSONNEL SCHEDULE

The Wastewater Collection team operates and maintains 500+ miles of the system which collects sewage and wastewater from homes, businesses, and industries. Collected sanitary sewage is conveyed to either of two wastewater plants where it’s treated for reuse or discharge to water bodies or land. Responsible sewage collection is among the most important services contributing to the general level of good health enjoyed in the United States.

Summary

WASTEWATER COLLECTION

520 | WATER & WASTEWATER FUND

SUMMARY & PERSONNEL SCHEDULE

Personnel Schedule

1 - In FY 2026, the following changes will occur:

• One Executive Assistant position will be added and funded 50% - Water Distribution and 50% - Wastewater Collection, Two Utility Technicians will be added for Collection Maintenance Crew #4 - I&I,

• Assistant Director of Public Works reclass to Director of Utility Services and a funding change from 50% - Solid Waste Services, 50% - Fleet Services to 40% - Water Distribution, 40% - Wastewater Collection, and 20% - Environmental Programs,

• Utility Division Director title change to Division Director - Collections & Distributions,

• Utility Dispatch Manager reclass to Program Manager - Service Delivery, and

• Three Customer Service Representative positions titles will be changed to Service Coordinator.

WATER DISTRIBUTION

520 | WATER & WASTEWATER FUND

SUMMARY & PERSONNEL SCHEDULE

Water Distribution provides customers with a superior public drinking water system by operating and maintaining the 700+ miles of water transmission mains. Staff locate lines, install new service taps, inspect air relief valves, and repair water line breaks. Staff maintain and repair the 9,000+ valves and 4,000+ hydrants in the system, pothole to locate underground lines, and perform dress-ups where work has been completed.

Summary

WATER DISTRIBUTION

520 | WATER & WASTEWATER FUND

Personnel Schedule

1 - In FY 2025, one Utility Crew Leader position and two Utility Technician positions were added.

2 - In FY 2026, the following changes will occur:

• One Executive Assistant position will be added and funded 50% - Water Distribution and

• Assistant Director of Public Works reclass to Director of Utility Services and a funding change from 50% - Solid Waste Services, 50%

- Fleet Services to 40% - Water Distribution, 40% - Wastewater Collection, and 20% - Environmental Programs,

• Utility Division Director title change to Division Director - Collections & Distributions,

• Utility Dispatch Manager reclass to Program Manager - Service Delivery,

• Three Customer Service Representative positions will changed to Service Coordinator, and

• Water Resource Modeler funding will change from 25% - Drainage and 75% - Water Distribution to 100% - Engineering Services.

VACANT

DIRECTOR OF URBAN DESIGN SERVICES

Urban Design Services plays a central role in guiding how Temple grows and evolves. The department manages the Places and Spaces Capital Improvement Program and leads the City’s growth management efforts to support sustainable development. Staff oversee updates to the Unified Development Code and work with neighborhoods to create plans that reflect community priorities. From parks and trails to gateways and beautification projects, Urban Design Services designs and constructs public spaces that strengthen Temple’s identity and help make it a place you love to call home.

FY 2025 ACCOMPLISHMENTS

FY 2026 FOCUS

• Complete updates to the Unified Development Code (UDC)

• Develop a master plan for each Neighborhood Planning District that meets the needs of the community and supports a high quality of life

• Complete the Hickory Heights Neighborhood Plan

• Complete the Western Hill Neighborhood Plan

URBAN DESIGN SERVICES

110 | GENERAL FUND

SUMMARY & PERSONNEL SCHEDULE

Urban Design Services plays a central role in guiding how Temple grows and evolves. The department manages the Places and Spaces Capital Improvement Program and leads the City’s growth management efforts to support sustainable development. Staff oversee updates to the Unified Development Code and work with neighborhoods to create plans that reflect community priorities. From parks and trails to gateways and beautification projects, Urban Design Services designs and constructs public spaces that strengthen Temple’s identity and help make it a place you love to call home.

Summary

Personnel Schedule

1 - In FY 2026, the following changes will occur:

• One Director of Urban Services position will be added,

• One Real Estate Acquisition Manager position will be added,

• One Principal Planner and one Planner position will be moved from Planning to Urban Design Service, and

One Parks

CAPITAL IMPROVEMENT PROGRAM

CAPITAL IMPROVEMENT PROGRAM SUMMARY

PROGRAM FUNDAMENTALS

The Capital Improvement Program (CIP) is a community planning and fiscal management tool used to coordinate the location, timing, and financing of capital improvements over a multi-year period. The program as a whole includes all routine and non-routine capital expenditures. Routine capital expenditures can include vehicle replacements, computer hardware and/or software, furniture and fixtures, various facility equipment, and some water and wastewater line repairs. These items are typically less than $100,000 and have a life expectancy of 7+ years. The Annual Operating Budget, Federal/State Grant Funds, Assigned Fund Balance, and Retained Earnings are the primary nondebt sources of funding that cover these recurring items. These routine capital expenditures are listed by fund as capital summary in the Fund Summaries section.

This section lays out the Capital Improvement Program related to non-routine capital expenditures which can be defined as activities or projects that create, improve, replace, repair or maintain a fixed asset. These items are typically greater than $100,000, have a life expectancy of 5 to 20 years or more, and would otherwise place a significant burden on the operating budget. Debt financing allows these non-routine capital expenditures to be incurred over a fixed period of several future years which helps distribute the cost of these items over more generations of users. Debt financing options available include:

• Certificate of Obligation Bonds (COs) - An instrument of public debt issued without voter approval and backed by tax revenue. As such, repayment is planned for in the calculation of the tax rate that is needed to support debt payments. City of Temple standard practice is a 20-year amortization.

• Combination Tax & Revenue Certificate of Obligation Bonds (COs) - An instrument of public debt issued without voter approval and backed by a combination of tax and other fee revenues. As such, a portion of repayment is planned for in the calculation of the tax rate that is needed to support debt payments. City of Temple standard practice is a 20-year amortization.

• General Obligation Bonds (GOs) - An instrument of public debt requiring voter approval and backed by tax revenue. As such, repayment is planned for in the calculation of the tax rate that is needed to support debt payments. City of Temple standard practice is a 20-year amortization.

• Limited Tax Notes (LTNs) - An instrument of public debt issued without voter approval and backed by tax revenue. As such, repayment is planned for in the calculation of the tax rate that is needed to support debt payments. City of Temple standard practice is a 7-year amortization.

• Utility Revenue Bonds (URs) - An instrument of public debt issued without voter approval and backed by utility fee revenue. At the City of Temple, repayment is planned for in the budget process to ensure revenue is sufficient to support both debt payments and all on-going operational needs.

The City of Temple Strategic Plan focuses on ensuring facilities, equipment and resources will meet future needs. Many of its goals and initiatives call for the development of various master plans to help direct future growth and development and guide investment for critical community assets. Capital improvement projects can emerge from a variety of sources, including staff recommendation, but the main source of project identification and prioritization comes from the creation of master plans that originated through goals and initiatives tied directly to four of the five focus areas of the strategic plan.

PROGRAM SUMMARY

The FY 2025 Capital Improvement Program Team is currently managing 419 projects for a total of $552,119,996 in routine and non-routine capital expenditures.

CAPITAL IMPROVEMENTS BY SOURCE

CAPITAL IMPROVEMENTS BY CURRENT STATUS

Following is a truncated project schedule highlighting the FY 2025 Capital Improvement Program Projects Underway/Scheduled as of March 31, 2025. Most of the projects listed were prioritized into the CIP in a previous budget year. The budget and scheduled completion date correspond with the current phase of the project. The actual amount committed/spent is as of March 31, 2025. Project categories correspond with the relevant strategic plan focus area. Highlighted project numbers directly relate to a specific initiative in the strategic plan.

While more than $109,000,000 in current projects near completion, the FY 2026 Proposed Budget includes an additional $152,300,000 in non-routine capital expenditures and a total of $690,500,000 in planned projects across the FY 2026-2031 Business Plan.

Capital Improvement Program FY 2026 - FY 2031

EQUIPMENT CAPITAL IMPROVEMENT PROGRAM

PROGRAM EXECUTION

As part of our goal to create a High-Performing Organization, the CIP includes strategic investments in fleet and equipment to increase efficiency, capitalize on technology advances, and improve safety. With the aid of the City’s FMIS (Fleet Management Information System)

Faster, the City of Temple Fleet department prepares an annual replacement schedule for approximately 758 assets. The Equipment CIP includes assets over the $100,000 threshold such as departmental heavy duty equipment and solid waste refuse vehicles, as well as some information and public safety technology.

STRATEGIC INITIATIVE

Invest in the continued maintenance and replacement of the City’s fleet equipment.

PROJECT PRIORITIZATION

All replacement/upgrade recommendations are prioritized by the year in which they are funded. Criteria includes age, hours/mileage, maintenance costs, asset

condition and expected useful life of the equipment. Unless otherwise noted, all additions are prioritized in the same year that the additional personnel needed to operate the equipment has been planned for in the Financial Plan.

PROJECT PURPOSE

• Replacement: equipment that has reached the end of its useful life

• Upgrade: equipment being improved during the replacement purchase

• Addition: equipment purchased for a new position, crew, route

FUNDING SOURCE

With an average useful life of approximately seven years, the FY 2026 Budget and Financial Plan includes funding for the $23M Equipment CIP with the issuance of Limited Tax Notes.

EQUIPMENT FUNDING SCHEDULE

EQUIPMENT PROJECT DESCRIPTIONS

AIRPORT SERVICES

Draughon-Miller Regional Airport has four fuel trucks in its fleet, two 3,000 gallon tankers servicing Jet A fuel and two 1,000 gallon tankers servicing Avgas fuel. The standard life cycle of these fuel trucks is 20 - 25 years, depending on maintenance and use. Refurbishment of one of these assets took place in FY 2022 and another in FY 2024, with one more refurbishment planned for as part of routine capital in the financial plan. However, parts for the existing 2002 Avgas Fueling Truck are becoming obsolete making replacement of this asset a priority.

Line 1 – Avgas Fueling Truck

$250,000

PARKS

The Parks department maintains roadsides, medians, open spaces, athletic fields, city facilities, and all park spaces for a total of approximately 2,500 acres. There are currently four large-deck mowers in Parks’ fleet ranging in cost from $150,000 to $170,000 per mower. The Fleet department is forecasting the replacement of one of these mowers along with a dump truck in FY 2030.

An additional Parks Forestry Crew is planned for in FY 2029. A new bucket truck and brush truck will be needed to support the crew in their daily operations.

Line 2 – Parks Heavy Equipment Replacements

$338,100

Line 3 – Parks Heavy Equipment Additions

$477,000

INFORMATION TECHNOLOGY

The current Mitel phone switch is outdated and will no longer be supported by the manufacturer after this year, making it vulnerable to security risks and system failures. It lacks compatibility with modern technologies, which limits functionality, scalability, and integration with newer communication tools. Benefits of the upgrade include improved reliability and security, enhanced system stability and up-to-date security features that reduce downtime and protect against cyber threats. The new system also offers advanced collaboration tools such as instant messaging, screen sharing and other modern technology advancements. Ongoing vendor support and software updates ensure long-term sustainability. Additionally, newer, more efficient hardware will reduce maintenance costs and potentially lower energy usage. Upgrading ensures the organization remains current, secure, and efficient in its communications infrastructure.

Line 4 – Mitel Phone Switch Replacement

$455,000

Police radios (portable and mobile) provide a necessary lifeline between officers and telecommunicators. They must be P25 compliant for seamless interagency communications, provide multiple encryption options, and are rugged to meet intrinsically safe and multiple military specification standards. Radio communications serve as a means of receiving and transmitting assignments and can also be utilized to summon assistance, broadcast alarms, and coordinate field activities. It is an essential and sometimes only method of relaying lifesaving information or calling for assistance. During the May 2024 tornadic event, it provided the only consistent and reliable form of communication.

Line 5 – Mobile Unit Radio Replacement Plan

$514,500

Line 6 - Portable Unit Radio Replacement Plan

$384,800

SOLID WASTE SERVICES

The solid waste department currently has five different route types:

• residential sideload refuse and recycling,

• residential brush and bulk refuse,

• commercial frontload refuse,

• commercial sideload refuse, and

• commercial roll-off refuse.

By the end of FY 2025, the department will operate a total of 51 frontline trucks and 14 spares to service these routes. Frontload and sideload vehicles have a lifespan of 6-8 years and the typical life of the brush and roll-ff trucks last about 8-10 years. In 2020, the lead time for procuring a residential solid waste vehicle was approximately seven months with an average cost of $285,000. While procurement lead times have stabilized around 6-10 months, the average cost has risen significantly to approximately $475,000.

Line 7 – Residential Refuse - Replacements

$3,918,000

Line 9 – Frontload Refuse - Replacements

$3,852,100

Line 11 – Rolloff Refuse - Replacements

$1,886,500

Line 12 – Brush/Bulk Refuse - Replacements

$1,804,000

Line 13 – Sideload Refuse - Replacements

$446,500

Staff has analyzed projected growth scenarios to identify route optimizations that align with industry-standard operational thresholds. This analysis culminated in the development of the route plan presented in the FY 2026–2031 Business Plan.

The proposed additions to the Solid Waste Services fleet reflect the anticipated future routes. Residential vehicle purchases are being accelerated ahead of planned personnel hires to ensure the Solid Waste Route Plan remains on schedule.

Line 8 – Residential Refuse - Additional Routes

$2,190,700

Line 10 – Frontload Refuse - Additional Routes

$471,800

Line 14 – Sideload Refuse - Additional Routes

$857,500

Line 16 – Rear Loader for Rapid Response Crew

$211,800

The fork truck currently used to transport sideload dumpsters will be replaced in FY 2026 with a container transporter which will be safer, more efficient, and better suited for the task.

Line 15 – Upgrade Fork Truck

$268,000

STREETS & TRAFFIC CONTROL

The Streets and Traffic Control departments regularly utilize heavy equipment in their day to day operations maintaining 1,202 lane miles and 80 signals. The Fleet department is forecasting the replacement of two dump trucks, one bulldozer, one skid steer and one tire loader within the six-year planning window.

Line 17 – Heavy Equipment Replacements

$1,043,400

As new staff are added to expand community services, corresponding fleet additions are necessary to support their daily operations. Three new bucket trucks have been included in the business plan: one for a new Forestry Crew in FY 2029, one for additional Traffic Control Maintenance personnel in FY 2030, and one for the Right-of-Way Crew in FY 2031. A new patch truck is also planned in FY 2030 to support a Pavement Repair Crew. Additionally, a proposed Construction Crew in FY 2030 will require a 10-yard dump truck and a backhoe to carry out daily operations.

Line 18 – Heavy Equipment Additions

$1,327,800

FACILITIES CAPITAL IMPROVEMENT PROGRAM

PROGRAM EXECUTION

The City owns and maintains more than 40 buildings that serve a wide range of functions. Many provide recreational, cultural, and social opportunities for residents, while others house the office spaces needed to support over 1,000 City employees who deliver essential services to the community.

Significant facility improvements are underway. Construction on the Service Center Expansion is complete, and renovations to the City Hall Annex are progressing. Phase Two of the Public Safety Training Campus, funded through the most recent issuance of FY 2025 Certificates of Obligation (COs), will begin construction in the coming months.

The City remains committed to planning, designing, constructing, and maintaining high-quality facilities that serve the community’s current and future needs. Given the number and scale of buildings in the City’s portfolio, it is sometimes necessary to finance major renovations and improvements to ensure continued functionality and service.

STRATEGIC INITIATIVE

Invest in the continued maintenance of and improvement to the City’s facilities.

PROJECT PRIORITIZATION

Project prioritization is closely aligned with the purpose behind each facilities improvement: first ensuring safety, then enhancing functionality of the building or equipment, and finally maintaining a high standard of overall quality

PROJECT PURPOSE

Safety: bring all electrical, plumbing and fire suppression issues to code; repair HVAC and roof systems to good working order; improve security

Function: ensure adequate space and amenities meet the purpose of the facility and the needs of its users

Quality: renovate dilapidated/blighted facilities through historical restoration or contextual remodel; build aesthetically thoughtful new facilities while remaining budget conscious

FUNDING SOURCE

The significant maintenance items identified in the Facilities CIP have a typical useful life of 20+ years. The FY 2026 Budget and Financial Plan includes funding for the $39M Facilities CIP with the issuance of Certificate of Obligation Bonds.

FACILITIES FUNDING SCHEDULE

FACILITIES PROJECT DESCRIPTIONS

LANDFILL EXPANSION

To ensure long-term solid waste management capacity and protect public health and environmental quality, the City is planning for a future landfill expansion. As the community continues to grow, so does the volume of residential and commercial waste. Without proactive planning, existing landfill space will become insufficient, leading to costly alternatives such as long-haul transport or emergency disposal contracts. Acquiring land now positions the City to plan and develop additional capacity in a controlled, cost-effective manner and safeguards its ability to maintain reliable, local solid waste services for decades to come.

Line 1 - Landfill Expansion

$15,000,000

GOBER FACILITY IMPROVEMENTS

Initiated by the City of Temple youth in 1945, the Gober Party House opened in 1946 as a youth center with its primary purpose to provide a space for youth to gather, socialize, and enjoy recreational activities. Over the decades, it has also served as a valuable community venue for civic meetings, city-sponsored activities, and private events. The last major renovation occurred in 1988, and the facility now requires significant upgrades to preserve its legacy and continue serving the community. Planned improvements include structural and façade repairs, modernized restrooms, a more functional kitchen, and updated interior finishes throughout the building.

Line 2 - Gober Facility Improvements

$1,200,000

LIBRARY CHILLER AND COOLING TOWER

The current chiller and cooling tower serving the Library have reached the end of their useful life and are no longer operating at optimal efficiency. Upgrading the

chiller and cooling tower is essential to ensure reliable climate control, energy efficiency, and system longevity. The upgrade of this equipment will significantly reduce operational disruptions, lower energy consumption, and support the City’s sustainability goals.

Line 3 - Library Chiller and Cooling Tower

$1,000,000

FACILITY SERVICES

WORKSHOP

The Facility Services department is currently located at the Service Center on the far east side of town. Staff is recommending an expansion of the centrally located District Services shop on 12th Street to include space for the Facility Services Shop. This location would improve efficiency by centralizing maintenance, repairs, and supply inventory. The existing space could then be utilized by other service center departments who are also in need of additional space.

Line 4 - Facility Services Shop Relocation

$1,000,000

SAMMONS INDOOR POOL HVAC SYSTEM

The Sammons Indoor Pool, operational since 2009, relies on a specialized heating, ventilation, and cooling (HVAC) system designed to manage temperature and high humidity levels. Effective dehumidification is critical in indoor pool environments to protect the building’s structural integrity and ensure a safe, comfortable atmosphere for users. The existing HVAC system has reached the end of its useful life and is no longer operating at optimal efficiency. To maintain facility performance, reduce maintenance costs, and prevent long-term structural damage, a full system upgrade is needed.

Line 5 - Sammons Indoor Pool HVAC System

$815,000

SERVICE CENTER UPGRADES

To ensure continued reliability and efficiency in city services, the Service Center Building is scheduled for several key improvements. These include the installation of a backup generator, resurfacing of the parking lot, and renovation of the parts room that supports the city’s fleet operations.

Backup Generator - A new generator will provide critical power during outages, allowing essential services and emergency response operations to continue without interruption.

Parking Lot Resurfacing - Improving the parking surface will enhance safety, accessibility, and durability for both staff and city vehicles.

Parts Room Renovation - Upgrading the fleet department’s parts room will improve organization, inventory management, and response times for vehicle repairs, helping keep our city vehicles on the road and operating efficiently.

These upgrades are part of our ongoing commitment to maintain infrastructure that supports the day-to-day operations of our city and ensures we are prepared for both routine service and emergency response.

Line 6 - Service Center Building B Upgrades

$1,000,000

SUMMIT RECREATION CENTER

In July 2024, the City engaged a consulting firm to develop a master plan for the rehabilitation of the Summit Recreation Center. The first phase included assessing existing conditions, analyzing community needs, and outlining space and facility requirements. The second phase, currently underway, is focused on conceptual design, financial planning, and identifying partnership opportunities. A citywide survey and ongoing engagement with Council and community stakeholders are helping shape the plan. The final document, expected in the fall of 2025, will guide future improvements.

Line 7 - Summit Recreation Center Improvements

$4,000,000

SOUTH TEMPLE BRANCH LIBRARY

The South Temple Library Branch is imagined as a welcoming heart of the new mixed-use development— where neighbors, nature, and new ideas come together. Nestled at the trailhead of the Rails-to-Trails path, this 5,000-square-foot space will offer a thoughtful blend of traditional library services and modern amenities for all ages. Easily accessible by foot or bike, the South Temple Library Branch will offer cozy reading areas, private study pods, flexible event space, co-working stations, and more—welcoming residents into a space designed for comfort, creativity, and connection. It will reflects Temple’s deep commitment to community, wellness, and lifelong learning.

Line 8 - South Temple Branch Library

$3,350,000

SAMMONS CLUBHOUSE IMPROVEMENTS

The proposed improvements to the Sammons Clubhouse aim to enhance both functionality and the guest experience at the City’s public golf course. Plans may include a modernized, more efficient kitchen, an upgraded dining area, and a right-sized pro shop that better reflects current demand and usage patterns.

Line 9 - Sammons Clubhouse Improvements

$1,700,000

HILLCREST CEMETERY

In February 2024, the City engaged a consulting group to develop a comprehensive master plan for the municipal cemetery. With national experience in cemetery planning and operations, the firm led a process that included site analysis, stakeholder engagement, public meetings, and a community survey. The resulting plan, adopted by City Council in March 2025, focuses on four key areas: visitor circulation, inventory analysis, beautification and functionality, and operational enhancements. Its implementation will support ongoing improvements, sustainable operations, and long-term preservation of the cemetery as a valued community asset.

Line 10 - Hillcrest Cemetery Master Plan Improvements

$7,000,000

PUBLIC SAFETY CAPITAL IMPROVEMENT PROGRAM

PROGRAM EXECUTION

Enhancing our Public Safety services to create a safer community and foster public trust is a top priority in developing a community where businesses can thrive and residents want to call home. In 2023, the City completed a strategic initiative to update the Temple Fire and Rescue (TFR) 2007 Master Plan. The document includes an updated Community Risk Assessment and Standards of Cover and provides recommendations for service delivery that meet current community needs and expectations. Based on anticipated growth and economic development, the plan also identified the future need for three new fire stations. While facilities and equipment goals are typically addressed under other focus areas of the strategic plan, Public Safetyrelated facilities and equipment are included in the Public Safety CIP to ensure a comprehensive approach to public safety.

STRATEGIC INITIATIVES

• Develop a Fire Master Plan (Public Safety)

• Expand the Public Safety Training Center and Shooting Range (Smart Growth - Facilities)

• Invest in the continued maintenance and replacement of the City’s fleet equipment (High Performing Organization - Equipment)

PROJECT PRIORITIZATION

Prioritization methods are derived from both Equipment and Facilities CIP.

PROJECT PURPOSE

Project purpose types are derived from both Equipment and Facilities CIP.

FUNDING SOURCE

The following new facilities, facility improvements and specialized equipment have a useful life beyond 20 years, so the FY 2026 Budget and Financial Plan includes funding for the $92M Public Safety CIP with the issuance of Certificate of Obligation Bonds.

PUBLIC SAFETY FUNDING SCHEDULE

5

PUBLIC SAFETY PROJECT DESCRIPTIONS

PUBLIC SAFETY – FIRE

The Temple Fire and Rescue Master Plan recommends adding a new Station #9 in the west/southwest section of the city and a new Station #10 in the southeast section within the next 2 to 4 years. As population density increases, so does incident density. With significant development forecasted in the northwest and northeast areas of the city, staff is also planning for two additional stations, along with supporting resources, within the next 5 to 8 years.

Fire Station #9, recommended in the 2021 Fire Department Master Plan, will serve the growing southwest area of Temple. It is planned to house a Ladder Truck and Battalion Chief, along with expanded apparatus bays, living quarters, and administrative office space to accommodate the City’s future growth.

Additionally, a new rescue unit in West Temple will improve medical response times and provide additional coverage for major emergencies by duplicating the capabilities of the current Rescue apparatus.

Line 9 – Future Fire Station #9 - Old Waco Road

$17,675,000

Line 2 – Rescue Vehicle & Ladder Truck, Station #9

$2,540,000

With the addition of Fire Station #9, the City has an opportunity to relocate Fire Station #7 to a site west of the Adams & 317 interchange—an area that has experienced significant growth over the past 5–10 years. Many of the new homes and businesses in this region currently fall outside the ideal response radius. Station #7, now over 30 years old, no longer meets the department’s operational needs. Relocating the station will improve response times in West Temple and provide a modern facility better suited to support both current operations and future growth.

Line 8 – Fire Station #7 Relocation

$8,350,000

Fire Station #10 will serve the rapidly growing southeast area of Temple, where residential development and annexations have surged in recent years. This area includes two of the City’s busiest stations, which together handle nearly one-third of monthly call volume. The new station will help manage current demand, support future growth, and improve response times in the expanding southeast region.

Line 10 - Future Fire Station #10 - 31st St and FM93

$9,175,000

Line 4 – Fire Engine, Station #10

$1,200,000

Fire Station #11 will be located in northwest Temple, north of the new outer loop, to serve the expanding industrial park and surrounding development. The station is planned to include a Fire Engine and a Brush Truck to provide an additional Wildland-capable apparatus to enhance the department’s response capacity.

Line 11 - Future Fire Station #11 - N Industrial Park

$10,015,000

Line 5 – Brush Truck & Fire Engine, Station #11

$1,460,000

Fire Station #12 will be located in northeast Temple, near the current east loop, to support ongoing and projected development tied to the future east outer loop. The need for design of this station falls with the FY 2026-FY 2031 Capital Improvement Program, with construction of the station, along with staffing and equipment, out into the future.

Line 12 - Future Fire Station #12 - NE Outer Loop

$700,000 (design only)

The life of a fire truck should reach 15-20 years, with an additional 5 years in reserve status. The City is proactively replacing aging fire apparatus to ensure reliable emergency response. Key replacements include:

1) a 2012 Fire Engine at Station #8 and a 2017 Fire Engine at Station #7, both of which will move to reserve status after replacement; 2) a 2004 Rescue Vehicle at Station #5 specialized in heavy rescue/HazMat response; and 3) a 2008 Brush Truck used in response to wildland fires. Due to long construction lead times, 18–24 months for brush trucks, 38–45 months for engines, and 48–52 months for rescue trucks, the City must plan purchases years in advance to ensure consistent service and readiness. This funding plan could be adjusted in the future should lead times decrease.

Line 1 – Fire Engine & Rescue Vehicle Replacements

$4,150,000

Line 7 – Booster Truck Replacements

$275,000

PUBLIC SAFETY – POLICE

The Temple Police Department headquarters, built in 2005, is scheduled for expansion and remodeling to support growing operational demands. The project includes reconfiguring internal spaces for improved efficiency, expanding administrative and patrol work areas, enhancing telecommunications coordination, and adding critical storage.

External upgrades will include expanded secure parking and a new sally port to improve safety during prisoner intake. These improvements will increase capacity,

enhance safety, and ensure the department remains well-equipped to serve the community effectively.

Line 13 – Police Department Expansion - Downtown

$35,760,000

The current SWAT vehicle—a 2008 BearCat Armored Ford F550—has been a vital asset in high-risk operations for over 15 years but is now due for replacement. A new model will provide enhanced protection, increased passenger and equipment capacity, modern armor technology, and upgraded communication and surveillance tools. This investment will improve officer safety, support critical incident response, and strengthen community protection.

Line 6 – Special Weapons Armored Tactical Vehicle

$400,000

Lake Belton experiences heavy year-round use, particularly at Temple Lake Park, increasing the risk of water-related emergencies. However, the City currently lacks a dedicated search and rescue boat, resulting in delayed emergency response times. Acquiring this vessel will enhance public safety, support both police and fire department operations, and provide a critical resource for coordinated emergency efforts. This investment reflects the City’s commitment to protecting residents and visitors while ensuring a safer recreational environment at one of the area’s most popular destinations.

Line 3 – Boat for Temple Lake Park

$300,000

PLACES & SPACES

CAPITAL IMPROVEMENT PROGRAM

PROGRAM EXECUTION

The City of Temple is committed to creating vibrant, safe, and connected neighborhoods where residents take pride and actively engage in their community. Two major initiatives—the Love Where You Live Program and the Parks, Recreation, Open Space, and Trails Master Plan—have been strategically combined to form the Places and Spaces Capital Improvement Program (CIP).

The Love Where You Live Program, launched in 2019, began with an extensive mapping exercise and analysis of neighborhood characteristics to establish 24 unique Neighborhood Planning Districts (NPDs). Each district plan has a tailored planning process designed to complement the City’s Comprehensive Plan with a localized focus. With 15 districts complete, these efforts have resulted in a wide range of community-driven projects that reflect the priorities and character of each district.

The Parks & Recreation Department oversees a robust system of parks, trails, and open spaces—spanning 1,329 acres and including 29 miles of trails. The updated FY 2020 Parks, Recreation, Open Space, and Trails Master Plan emphasizes recreation, health, sustainability, conservation, and inclusive access to highquality amenities. The system features four regional parks (including Miller Springs Nature Center), four community parks, 25 neighborhood parks, 14 pocket parks, and 10 open spaces, along with over 30 pavilions and a variety of recreational facilities.

As projects from the 2019 Parks Master Plan and the Neighborhood Planning Districts began to be prioritized, the FY 2023 budget allocated $75 million in multi-year funding to launch the Places and Spaces CIP and ensure its success. As of FY 2025, $30 million has been allocated toward planning and implementation efforts, with $45 million remaining for continued investment from FY 2026 through FY 2031.

Together, these two programs form the foundation of the Places and Spaces CIP—a comprehensive, community-focused investment in the physical and social infrastructure that supports quality of life in every part of Temple.

STRATEGIC INITIATIVES

• Develop a Parks and Trails Master Plan.

• Develop a master plan for each Neighborhood Planning District that meets the needs of the community and supports a high quality of life.

• Plan for, design, construct, and invest in the continued maintenance of and improvement to the City’s park, recreation, greenspace, and trail system.

PROJECT PRIORITIZATION

The 2020 Parks Master Plan projects and the Neighborhood Planning District projects have been prioritized into the Places and Spaces Capital Improvement Program. Projects were scored based on:

• Plan Priority - priority within the individual district plan

• City Priority - staff’s collective institutional knowledge of the projects’ abilities to improve community wellbeing and functionality of the physical city

• Neighborhood Impact/Connectivity - impact on the over reaching neighborhoods environment, character, or function

• Partnerships - opportunity with other public or private organizations to improve community wellbeing and functionality

• Project Dependency- interrelationship or phasing with other CIP projects

• Safety - addresses vehicular/bicycle/pedestrian safety or reduces exposure to property damage or loss

• Additional Funding Sources - funding identified outside the traditional City financing mechanisms

The seven areas are assigned a value based on the selected category resulting in a total project score helping the CIP team allocate funding to support projects that will provide the most meaningful impact on the Temple community.

PROJECT PURPOSE

Active & Multimodal: encourage walking or biking as a sustainable transportation option for daily commutes to promote health and wellness while reducing travel costs and expanding transportation networks to residents who do not own a vehicle

Capacity & Connectivity: reduce congestion and improve efficiency of the transportation network system

Complete Streets: plan and engineer to consider all transportation modes and users of a roadway when designing streets; ensure access and equitability for all bicyclists, transit riders, pedestrians, and motorists

Operations & Maintenance: invest in existing infrastructure as needed for safety, function and beautification

Planning: provide direction for action

Safety: mitigate the increasingly more complex interactions of different modes of travel

FUNDING SOURCE

The FY 2026 Budget and Financial Plan includes funding for the $45M Places and Spaces CIP with the issuance of Certificate of Obligation Bonds.

PLACES & SPACES FUNDING SCHEDULE

PLACES & SPACES PROJECT DESCRIPTIONS

NEIGHBORHOOD PLANNING DISTRICTS

The Love Where You Live Program expanded during FY 2023 from 18 to 24 Neighborhood Planning Districts (NPDs) which form the core of the community. The district boundaries were developed through an extensive mapping exercise and review of key neighborhood features. These plans look at the existing conditions of the district and engage its residents to identify neighborhood concerns, values, vision, and goals. A strong emphasis is placed on improving the quality of life in each neighborhood. Each district will receive a conceptual design including development concepts, neighborhood identification, architectural standards, mobility and pedestrian improvements, park and trail recommendations, and an action plan that summarizes the recommendations derived from the project findings. To date, fourteen concept plans have been completed and two more are underway.

Line 5 – Neighborhood Concept Plans

$420,000

Placemaking is an important part of creating a unified and unique neighborhood. From identifiers on the edges of the neighborhood to special colors or markers on street signs, these small, unique elements, when carried across the entire district, create a sense of place and community. These elements allow residents to have a sense of identity and pride in where they live, as well as inform visitors they have entered a special district or neighborhood area, setting a tone for what they will experience. Recommendations for neighborhood identity include uniquely branded signage for use as monument and entryway signs, as well as supplemental elements, such as street sign toppers and banners. Staff is recommending an allocation of $250,000 per district.

Line 2 - District Identification

$3,000,000

DISTRICT PROJECTS

The Henderson Parkway and Trail Project is a major capital effort to improve mobility, safety, and drainage in East Temple’s Crestview District. It includes construction of a two-lane road with parallel parking, a bike lane, a 12foot trail, and a 6-foot sidewalk—separated by landscape buffers for pedestrian safety. The project addresses public safety concerns by eliminating dead-end streets linked to crime and poor circulation, creating direct connections to key collector roads. It also incorporates stormwater infrastructure to mitigate flooding. With 30% of the design complete and partial right-of-way acquired, additional acquisitions are planned for in FY 2026 to advance the project.

Line 1 - Henderson Parkway and Trail

$1,000,000

The Northwest Hills District is home to many families, with children who walk to Jefferson Elementary School and enjoy nearby parks. Saulsbury Drive, the primary route for neighborhood traffic, plays a crucial role in connecting residents to major arterial roads but currently lacks pedestrian infrastructure. Planned funding will support the construction of 5-foot-wide sidewalks on both sides of the street, creating a safe and accessible walking environment for residents. These improvements will greatly enhance pedestrian safety and promote walkability in this growing residential area.

Line 4 - Saulsbury Drive Sidewalk Improvements

$600,000

Overpass Park is a planned neighborhood park located at the corner of Avenue H and 10th Street in the Las Cruces District. Identified as a priority in the neighborhood plan, the park is intended to increase access to recreational space and provide inclusive amenities that encourage outdoor activity, family gatherings, and community interaction. The first phase of the project includes initiating property acquisition, with design and construction to follow in future stages.

Line 3 - Overpass Park Property Acquisition

$700,000

The 5th Street Improvement Project targets a major corridor within the Temple Medical & Education District, running from Avenue M to Avenue R. Recognized in the neighborhood plan as a priority for both transportation and infrastructure enhancements, this project will include the construction of four travel lanes, a sidepath for pedestrians and cyclists on one side of the roadway, and a sidewalk on the other side. Additional improvements will address intersection safety, pedestrian crossings, utility upgrades, and corridor landscaping. These enhancements aim to support the mobility needs of students, medical personnel, and residents while fostering a safer, more connected urban environment. Design and construction for this project are currently planned for FY 2030.

Line 6 - 5th Street Improvements, Ave M to Ave R

$2,540,000

Barton Avenue, located in the Central District and adjacent to Temple High School, serves as a key pedestrian corridor for students walking to and from school. While the roadway has recently been improved for vehicular traffic, it currently lacks sidewalks to ensure pedestrian safety. To address this gap, 5-foot-wide sidewalks will be constructed along Barton Avenue— from 23rd Street to 31st Street—alongside a landscape buffer to further separate pedestrians from roadway traffic. Scheduled for design and construction in FY 2030, the project will create a safer, more inviting route for students and those accessing nearby retail and food establishments.

Line 7 - Barton Avenue, 31st Street to 23rd Street

$1,000,000

The Wren Road Extension Project in the Bird Creek District will improve neighborhood access and support future commercial development near the Gateway Shopping Center. By connecting Wren Road to Gillmeister Lane, the project enhances mobility and creates new opportunities for retail and dining that are easily accessible to nearby residents. Design and construction are planned for completion in FY 2030 to promote both economic growth and transportation connectivity.

Line 8 - Wren Road Extension in Bird Creek

$2,060,000

SOUTHWEST COMMUNITY PARK

Southwest Community Park is located between South Pea Ridge and Poison Oak Road and is approximately 92 acres of open space. Design will be finalized in the coming year with input from the surrounding community. Amenities could include interior trails, a dog park, a splash pad, a playground with shade, basketball courts, a pump track, and more.

Line 15 – Southwest Community Park Development

$20,500,000

LIONS JUNCTION WATER PARK

Improvements at the water park are being planned to enhance safety, comfort, and the overall guest experience. Key updates include 1) replastering of the lazy river, kiddie pool, and competition pool for smoother surfaces and better water quality; 2) shade upgrades, including new entryway canopies, splash pad sails, and a structural replacement of the Coolbrella; 3) slide and play structure repairs, such as stair replacements, refreshed waterslide interiors, and updated composite treads. These enhancements will ensure the park remains a safe, welcoming, and enjoyable place for residents of all ages.

Line 11 – Lions Junction Water Park

$1,006,000

PLAYGROUND EQUIPMENT AND SHADE STRUCTURES

Playground equipment is designed to be long-lasting and can remain in good condition for up to 20 years with proper care. Adding shade structures helps protect the equipment from sun damage, which can cause fading and cracking over time. Shade also makes playgrounds more comfortable during hot weather, allowing for year-round use and helping to extend the life of the equipment. The CIP team is recommending the replacement of playgrounds at West Temple Park, Gober House, Hodge Park, Western Hills Park, Lions Park - Mercer and a shade cover at Terrace Gardens and Miller Skate Park.

Line 10 – Playground Equipment and Shade Structures

$1,660,080

PARK AMENITY UPGRADES AND EXPANSIONS

As growth continues for the City of Temple, the use of our parks and their amenities has also become increasingly popular among residents and visitors. To meet this rising demand and enhance the overall park experience, several area parks are slated for improvements and expansions. These enhancements will include additional walking and biking trails, new playgrounds, upgraded sport courts, pavilions and restrooms, outdoor exercise stations, splash pads and other features designed to support recreation, wellness, and community gatherings. The CIP team is planning for a pavilion at Walker Park, playgrounds at Crossroads Soccer Complex, restrooms at Walker and Marvin Fenn Park and many other new amenities at Woodson Football Field, Jackson Park, Waterford Park, Spanish Southwest Park and Korompai Soccer Fields.

Line 9 – Park Amenity Upgrades and Expansions

$7,290,050

Line 14 – Upper Trail, Lions Park

$493,500

SAMMONS GOLF COURSE IMPROVEMENTS

The Sammons Golf Course Master Plan is currently underway and will guide a range of operational and programming improvements aimed at enhancing the overall player experience. The plan also includes facilityrelated renovations such as updates to the tee boxes, bunkers, and driving range, ensuring the course remains modern, functional, and well-maintained. To support the implementation of these upgrades, a placeholder for construction funding has been allocated in FY 2028.

Line 12 – Sammons Golf Course Improvements

$1,263,050

PUBLIC ART INITIATIVE

A committee of staff and citizens will be assembled to help develop the plan to begin including public art around the City in our parks, on City property, or in City right-of-way.

Line 13 – Public Art Initiative

$500,000

MOBILITY CAPITAL IMPROVEMENT PROGRAM

PROGRAM EXECUTION

Temple is situated along Interstate 35, the single most important north-south corridor in Texas, linking the city with major metropolitan areas, tourism, and international trade. The City is beginning to experience traffic pressures as a result of a growing local economy and expanding residential market, particularly to the south and west. The two railroads running through town also provide a continued draw for industry to the area. As set out in the Smart Growth Strategic Plan goals, the City is actively working to develop a safe, connected, and well-maintained mobility system that incorporates all modes of travel including vehicular, pedestrian, bicycle, transit and air.

The initiative to develop a Mobility Master Plan was completed in the summer of FY 2022. The project included stakeholder engagement combined with a public participation program, as well as data driven analysis of existing conditions to create testing scenarios based on various anticipated future condition assumptions. The team focused on unmet transportation needs, network gaps, connectivity issues, and locations experiencing safety or congestion issues. The process continued by drawing on priorities from the Comprehensive Plan, Thoroughfare Plan, Neighborhood District Plans, Parks and Trails Master Plan, and other documents. From there, the comprehensive system assessment and scenario analysis provided recommended solutions in the form of program, policy, and individual project recommendations.

STRATEGIC INITIATIVES

Develop a Mobility Master Plan for, design, construct, and maintain high quality mobility infrastructure, systems, and services

PROJECT PRIORITIZATION

Projects are initially scored utilizing available data related to crash rates peak levels of service, connectivity, and linkage to other programs/plans. For multimodal projects the scoring data is similar, looking at pedestrian and bicycle crash rates, level of demand, level of traffic

stress scores, proximity to schools, connectivity and linkage to other programs/plans. With previous input from community stakeholders and the public, staff then scores projects based on their impact on overall mobility, economic vitality, quality of place, and social equity. Final project prioritization uses more qualitative performance measures such as community perception of the project, project readiness, potential outside funding sources and input from Council.

PROJECT PURPOSE

Active & Multimodal: encourage walking or biking as a sustainable transportation option for daily commutes to promote health and wellness while reducing travel costs and expanding transportation networks to residents who do not own a vehicle

Capacity & Connectivity: reduce congestion and improve efficiency of the transportation network system

Complete Streets: design streets to accommodate and prioritize all modes of transportation and roadway users, ensuring safe, equitable access for bicyclists, transit riders, pedestrians, and motorists alike

Operations & Maintenance: invest in existing infrastructure as needed for safety, function, and beautification

Planning: provide direction for action

Safety: mitigate the increasingly more complex interactions of different modes of travel

FUNDING SOURCE

The FY 2026 Budget and Financial Plan includes funding for the $174M Mobility CIP with the issuance of Certificate of Obligation Bonds.

MOBILITY FUNDING SCHEDULE

MOBILITY PROJECT DESCRIPTIONS

ACTIVE & MULTIMODAL

The Georgetown Railroad Trail project would create a 10’ wide, 4 mile long shared-use path along the right-of way of the former railroad. This rails-to-trails project is categorized as a Priority Trail in the City of Temple Trails Master Plan for its potential to connect key destinations and neighboring communities. The design will include safety lighting and signage at all street crossings to minimize risk to pedestrians and cyclists and encourage use by people of all ages. Both phases of the trail have been approved for funding from TxDOT through the Killeen-Temple Metropolitan Planning Organization (KTMPO). Phase I of the trail, which will continue from South 5th Street to South 31st Street, is funded and getting underway.

Phase II of the trail will lead from South 31st Street to Temple City limits at the historic MK&T railroad bridge over the Leon River. This phase is programmed for additional grant funding in FY 2027.

Line 1 - Georgetown Railroad Trail, Phase II

$4,700,000

Staff submitted a project to close gaps in the pedestrian network along North 3rd Street from West Adams Avenue to West Walker Avenue. This project will install new sidewalks and crosswalks where none exist, and repair or widen existing sidewalks, in order to improve mobility for pedestrians, families with young children, or those with a mobility challenge. The preliminary application was accepted by TxDOT in the Spring of 2025. The CIP Team is planning for design and a grant funding match for construction should the sidewalk project be awarded funding.

Line 2 – North 3rd Street Sidewalks

$2,345,000

CAPACITY & CONNECTIVITY

In FY 2024, the Temple Independent School District (TISD) requested that the City begin the design process for improvements to FM 93 Spur eastward from FM 93 to provide needed capacity and utilities to a new school site.

Development activity adjacent to the school site has also advanced to annexation and rezoning phases creating the need for additional improvements at the intersection of FM 93 and FM 93 Spur. Design is currently underway, with construction funding scheduled in FY 2026.

Line 3 - New Collector Road Off of FM 93

$7,615,000

In FY 2019, the Temple Independent School District (TISD) requested that the City begin the design process for the future extension of Canyon Creek and Blackland Road eastward to provide needed connectivity and utilities to a new school site. As a direct result, FY 2020 saw increased planning and development activity along with voluntary annexations in this area resulting in needed improvements to Little River Road which serves as a connector between Blackland Road and l-14 / Loop 363. Design and right-of way acquisition are currently underway, with construction funding scheduled in FY 2026.

Line 4 - Little River Road, Phase I

$7,350,000

To better serve new development south of Blackland Road, staff is planning for the design and construction of Phase II—from Blackland Road to FM 93 Spur—as well as the 30% design of Phase III, which will extend from FM 93 Spur to the city limits. Phase III will include an evaluation of right-of-way (ROW) needs and assess construction impacts related to future road improvements. Together, these efforts will support growth and result in an improved north-south corridor serving both Little River Academy and the City of Temple.

Line 8 - Little River Road, Phase II

$28,570,000

Line 9 - Little River Road, Phase III

$2,500,000

The reconstruction of Hartrick Bluff Road from FM 93 to Waters Dairy Road will begin construction in the coming months. To better serve new development in the recently annexed areas south of FM 93, staff is planning for Phase II improvements which will extend past FM 93 to Hartrick Bluff Spur. The project will upgrade the

existing rural roadway to a collector street to include three lanes and pedestrian improvements. The design will include extending the 12” water line from Hartrick Ranch Subdivision to the ETJ boundary as outlined in the water master plan.

Line 6 - Hartrick Bluff Road, Phase II (South of 93)

$22,240,000

Midway Drive is a four-lane wide collector running from IH-35 to Hickory Drive and carries approximately 8,400 vehicles per day. Combined with Hickory Drive and Thornton Lane, this corridor serves as a significant east-west connector and has received several overlays over time. However, maintaining a smooth pothole free road surface continues to be a challenge due to the shrink-swell soil conditions in the area. Reconstruction of the road will require additional excavation and select fill to reduce the potential vertical rise of the roadway and extend the life of the road surface. Design up to 30% is currently underway with further design and construction planned for in the six-year planning window.

Line 5 – Midway Drive Reconstruction

$29,400,000

The Veteran’s Memorial Boulevard focuses on improving the corridor from the University Courtyard Apartments north to Avenue O. The proposed infrastructure upgrades—designed to meet Temple Medical and Educational District (TMED) and Texas Department of Transportation (TxDOT) standards—include new paving, sidewalks, enhanced drainage, landscaping, irrigation, upgraded traffic signals, and improved street lighting to support safety, accessibility, and corridor aesthetics. Planned funding for this project is in addition to resources allocated in the current Reinvestment Zone Financing Plan.

Line 7 - Veteran’s Memorial Boulevard

$3,300,000

Case Road provides a connection from MLK Boulevard to NE Loop 363 and serves an apartment complex and two residential subdivisions. It is a substandard width two lane rural section with roadside swales and the pavement is narrow and in poor condition. Improvements will rebuild this road into a collector.

Line 10 - Case Road Improvements

$3,500,000

DISTRICT PROJECTS

Each neighborhood conceptual design results in a variety of neighborhood capital improvement projects related to road/alley improvements and park/trail recommendations. The opinion of probable cost is developed uniquely for each project and includes the cost of design, land, rightof-way acquisition, construction, professional services and contingency.

The Jackson Park Neighborhood Plan identified the need for improvements to Nugent Avenue, between 3rd Street and 14th Street, to better serve both motorists and pedestrians. Planned upgrades include roadway reconstruction, new sidewalks, improved street and intersection lighting, updated signage, landscaping, irrigation, and adjustments to water and wastewater utilities. The revised design will also address sidewalk alignment, roundabout layout, drainage, and landscaping to better match existing roadway elevations. Additionally, a new dog park will be added along the corridor— incorporating a top priority of the 2020 Parks and Trails Master Plan update.

Line 11 – Nugent Avenue (3rd Street to 14th Street)

$5,300,000

The 14th Street pedestrian improvements consist of a 12-foot trail, split rail fence, landscaping, and pedestrian lighting along 14th Street from Adams Avenue to Avenue H. There are currently no pedestrian improvements along this major corridor making it unsafe for pedestrians who utilize this roadway to reach key destinations. This trail will enhance the overall quality of life for the Ferguson Park Neighborhood residents by providing recreational opportunities and safe connectivity both within the neighborhood and to adjacent neighborhoods.

Line 12 - 14th Street Improvements with Trail

$5,800,000

The Ferguson Park Neighborhood Plan identified Avenue D as a priority for improvements due to its narrow width and lack of pedestrian infrastructure. The proposed project will fully reconstruct the roadway into a twolane street with curb and gutter, sidewalks on both sides, landscaping, irrigation, and lighting. Sidewalks will also be extended to connect directly to the front entrances of nearby homes. In addition, the project will establish a new internal connection to Jeff Hamilton Park by constructing a connecting street and sidewalks. These enhancements

will improve safety for both pedestrians and drivers, while the added landscaping will greatly enhance the visual appeal of the corridor.

Line 13 - Avenue D Improvements

$5,000,000

MOBILITY MASTER PLAN

The Mobility Master Plan is a long-range planning tool that provided staff with multimodal priority projects to best support City growth. The CIP team is recommending the addition of the below projects into the business plan in order to allocate funding to support projects that will provide the most meaningful impact on the Temple community.

Lake Pointe Drive will extend west of the existing State Highway 317 and Lake Pointe Drive intersection as a future neighborhood collector as identified in the City’s Mobility Master Plan with four travel lanes, vegetated buffer, pedestrian facilities, drainage conveyance, and lighting. This will provide an east-west connection to future development. In addition, north-south roadway improvements will be designed to realign Lake Belton High School and High Pointe Elementary School so that each school has a direct connection to the proposed Lake Pointe Drive.

Line 14 - Lake Point Drive Extension

$6,000,000

A schematic design is being prepared to evaluate and define the appropriate street sections, right-of-way widths, realignments or consolidations in the area surrounding Hillcrest Cemetery—specifically along Hillcrest Road, Nugent Avenue, and Young Drive. The goal of this effort is to improve overall mobility and connectivity in this part of the city while ensuring compatibility with surrounding land uses, including the cemetery and nearby residential areas. The study will assess current roadway conditions, traffic patterns, and access points to determine whether certain streets can be realigned, combined, or eliminated to enhance traffic flow and reduce redundancy. The resulting design will help guide future infrastructure improvements and support long-term planning for growth, safety, and transportation efficiency in the area.

Line 15 – Hillcrest Road / Nugent Ave / E Young Ave

$1,000,000

The thoroughfare plan ultimately connects Cross Timbers Drive north to an intersection with Blackland Road to improve connectivity and mobility for this growing area of Temple. Funding for this early-phase schematic design effort will evaluate multiple alignment options and consider factors such as traffic flow, safety, topography, and utility impacts. A key component of the process will be identifying the right-of-way (ROW) needs and determining the coordination required

for potential ROW acquisition through the Blackland Research Facility, which is a significant landholder in the area.

Line 16 - Cross Timbers Drive Connection

$1,000,000

The upgrade and expansion of Avenue N will provide a needed east-west collector through the Crestview Neighborhood. The proposed roadway is 70’ of right-ofway to provide sufficient space for additional on-street parking opportunities and side paths on both sides of the roadway. The improvements will connect residents from Loop 363 in the east over to the 24th Street Bridge on the west and eventually into the heart of the community.

Line 17 – Avenue N Extension

$1,800,000

Staff has identified the intersection of Avenue M and MLK for potential improvements as its current offset layout contributes to safety concerns and traffic inefficiencies. Potential improvements may include straightening the intersection, adding dedicated turn lanes, upgrading traffic signals, and enhancing pedestrian safety with better crosswalks, lighting, and ADA-compliant ramps. These changes would improve visibility, reduce congestion, and support multimodal access in line with the city’s Mobility Master Plan.

Line 18 – MLK and Ave M Intersection

$2,750,000

OPERATIONS & MAINTENANCE

In FY 2021, the City of Temple completed a comprehensive pavement condition survey of all city streets, collecting detailed data to assess current roadway conditions. This effort produced a long-range work plan that recommends a minimum Pavement Condition Index (PCI) for each road classification and estimates future maintenance needs using deterioration models. The plan supports a strategic, data-driven approach to managing the City’s $4.5 million annual pavement investment.

As part of this approach, it’s important to distinguish between preservation and reconstruction:

• Preservation focuses on extending the life of streets that are still in relatively good condition. These treatments—such as sealcoating, crack sealing, or thin overlays—are proactive and cost-effective, helping to slow deterioration before significant damage occurs. Preservation allows the City to maintain more roads at a higher overall condition level for less cost over time.

• Reconstruction, on the other hand, is needed when a roadway has deteriorated beyond the point of simple repairs. This process involves removing and rebuilding all or most of the pavement structure, which is significantly more expensive and timeconsuming. Reconstruction is typically reserved for roads that no longer meet the minimum PCI threshold or pose safety and usability concerns.

By balancing preservation and reconstruction based on real-time data and projected needs, the City can make the most efficient use of its annual pavement funding— maintaining a safe, functional, and reliable street network for years to come.

Line 19 - Pavement Preservation

$13,500,000

Line – 20 Road Reconstruction

$13,500,000

Intersections within the City of Temple must meet TxDOT warrant standards before a traffic signal can be installed. These warrants are specific thresholds— based on factors such as traffic volume, crash history, pedestrian activity, and delay times—that determine whether a signal is justified. The mobility funding schedule currently includes a placeholder to fund one new traffic signal per year.

Line 21 - Signal Replacements, Upgrades, and Additions

$2,790,000

UTILITIES CAPITAL IMPROVEMENT PROGRAM

PROGRAM EXECUTION

Smart Growth requires us to plan for, design, construct, and maintain high quality water, wastewater and drainage infrastructure, systems and services that meet the needs of the community now and in the future.

In our ongoing effort to work toward this goal and improve our aging infrastructure, the City completed a new Water and Wastewater Master Plan in 2019. It provided a comprehensive evaluation and analysis of the City’s current utilities and infrastructure improvements required to serve the Year 2070 population. Further, this plan documented:

• the City’s existing utility related contracts and current extension policies;

• a summary of governing agencies as they relate to municipal utilities and projects; and

• planning components and a synopsis of project delivery components to include timing and phasing.

In order to remain current with residential growth and new economic development within the City, the Water and Wastewater Master Plan received an update in 2021.

As growth continues, improvements may be accelerated or delayed, and priorities may be shifted based on actual growth trends, development conditions and changes to funding resources. The interrelated nature of the connections for water and wastewater projects often dictates the phasing of these improvements.

STRATEGIC INITIATIVES

• Develop a Water and Wastewater Master Plan.

• Expand the advanced metering infrastructure program.

• Expand capacity of the Temple-Belton wastewater treatment plant.

• Expand capacity of the Doshier Farm wastewater treatment plant.

• Complete sewer basin assessments and repair identified deficiencies.

• Invest in the continued maintenance, replacement, and improvement of the City’s water, wastewater and drainage infrastructure.

PROJECT PRIORITIZATION

The future water and wastewater projects presented have been prioritized based on needed upgrades to the system, increased capacity, and completion to coincide with other mobility projects and development obligations.

PROJECT PURPOSE

• Growth & Capacity

• Rehabilitation

• Plant Expansion

• Mobility

• Metering

FUNDING SOURCE

The FY 2026 Budget and Financial Plan includes funding for the $317.5M Water and Wastewater CIP with the issuance of Utility Revenue Bonds.

UTILITIES FUNDING SCHEDULE

1

UTILITIES PROJECT DESCRIPTIONS

WATER SYSTEM

Access to clean and safe drinking water is critical to public health and economic prosperity. According to Infrastructure Report Card, our nation’s drinking water infrastructure system is made up of 2.2 million miles of underground pipes that deliver safe, reliable water. The City of Temple water system makes up 692 of those miles.

The Master Plan began by creating water demand projections based on the current Texas Water Development Board population projections, historical water use and future land use, so that a water distribution network analysis could be performed using the computer model WaterGEMS. Based on this analysis, pipe sizes, pump station capacities, treatment capacities, and storage needs were determined, prioritized and sequenced to meet the projected water demands for expected populations in Year 2040 and Year 2070.

Since the previous Master Plan, meter data has been collected and included in the City’s GIS. This information allowed evaluations of infrastructure by pressure plane as related to the number of connections and compliance with certain TCEQ regulations. Recommended improvements are included in the water funding schedule along with the opinions of probable cost.

With significant development anticipated across all areas of the city, staff is recommending the development of a Water and Wastewater Comprehensive Plan. This comprehensive strategy is designed to manage and optimize the use of water resources within the community. This plan typically includes the assessment of current water supply and demand, identification of future water needs, and development of sustainable solutions to address those needs. It encompasses water modeling, long range capital planning with an updated master plan of projects, as well as strategies to support the sustainability of the water system. The goal is to ensure a reliable and safe water supply for residents, support economic growth, and protect the environment through coordinated efforts and long-term planning.

Line 1 – Water and Wastewater Comprehensive Plan

$1,000,000

Aquifer Storage and Recovery (ASR) is a water management strategy that allows the City of Temple to store treated drinking water in a deep underground aquifer during times of surplus, so it can be recovered and used during periods of drought or high demand. This approach improves the city’s long-term water reliability by providing a locally managed, resilient backup supply. The proposed ASR program includes feasibility studies, pilot testing, and the identification of suitable geological formations that can safely and effectively store the water. Funding identified for the project would support investments in essential infrastructure needed to implement ASR, including storage, conveyance, and recovery systems. ASR reduces reliance on costly new infrastructure or outside water sources and supports sustainable growth. It also helps the city manage peak usage demands while preserving surface water supplies and enhancing drought preparedness.

Line 3 – Aquifer Storage and Recovery Infrastructure

$20,000,000

WATER TREATMENT

The City of Temple Water Treatment Plant (WTP) comprises both conventional and membrane treatment facilities located on the north side of the Leon River just off Charter Oak Drive. This WTP provides potable water to an estimated 98,298 residents, including several wholesale customers. The 29.4 MGD rated conventional treatment facility is an aging facility that has been renovated and expanded several times since its construction in 1957.

A likely result of the comprehensive plan will be a future addition and/or expansion of the current water treatment plant. The final cost of the project will depend on whether the existing raw water intake line can handle the increased capacity or needs to be upgraded. Staff is anticipating this outcome and planning for this investment as part of a broader effort to strengthen infrastructure and meet future demand.

Line 5 – Water Treatment Plant Expansion

$5,500,000

Three of the four clarifiers at the conventional treatment plant have undergone rehabilitation in recent years. Clarifier #4 is not operating efficiently which is having a negative impact on plant treatment capacity. This retrofit project reconfigures the clarifier to meet productivity and operational needs.

Line 2 - Water Treatment Plant, Clarifier #4 Rehabilitation

$950,000

ELEVATED STORAGE TANKS (EST)

It is recommended that an elevated storage tank undergo rehabilitation every 10 to 15 years to ensure continued performance, structural integrity, and water quality. These maintenance activities may include interior and exterior coating, structural repairs, safety upgrades, and improvements to meet current regulatory standards. The City’s Public Works Department conducts an annual review of the age, condition, and operational performance of the system’s thirteen elevated storage tanks. This evaluation helps identify tanks that are approaching or exceeding their recommended maintenance interval. Based on these findings, a prioritized replacement and rehabilitation schedule is developed and incorporated into the City’s six-year business plan to ensure proactive investment in critical water infrastructure and to avoid costly emergency repairs.

Line 4 - Elevated Storage Tank Rehabilitation

$5,850,000

GROUND STORAGE AND PUMP STATIONS

Ground storage and clearwell storage are sufficient per TCEQ requirements. However, additional clearwell storage was recently added as part of the completed membrane plant expansion.

785 PRESSURE PLANE

One of the many updates to the Master Plan was the acceleration of the additional South Temple Ground Storage Tank and Pump Station and associated transmission mains from year 2040 to 2026-2031.

Due to potential development in South Temple, Reinvestment Zone No.1 has funded the design of projects in this area which has resulted in the potential need for a New Elevated Storage Tank along Little River Road.

Line

6 - New Elevated Storage Tank, Little River Road

$7,700,000

876 PRESSURE PLANE

The existing Avenue G Ground Storage Tanks hold 7.0 million gallons of water and, along with the Avenue G Pump Station, are a vital part of the City’s water system. While routine repairs have been ongoing, the facility’s age prompted staff to contract a structural engineer to assess the full scope of rehabilitation or potential reconstruction. The CIP Team is incorporating these improvements into the business plan for long-term planning.

Line 7 - Ave G Ground Storage & Pump Station Rehabilitation

$6,300,000

In addition to the planned rehabilitation of the Avenue G Ground Storage and Pump Station facility, the 876 Pressure Plane will see significant improvements through the future construction of a three-phase 12” water line along Northeast Loop 363. These master plan projects will enhance connectivity by linking existing 12” water mains from East H Avenue northward to I-35, creating a continuous loop in the system. This loop will improve system reliability, increase water pressure stability, and support anticipated development along the NE Loop 363 corridor. The three phases include: approximately 5,500 linear feet of 12” water main from Avenue H to Lavendusky; 4,500 linear feet from Lavendusky to FM 438; and 9,700 linear feet from FM 438 to I-35.

Line 9 - North East Loop 363 Water Line Projects

$3,400,000

Existing water distribution lines in the Temple Heights District are being prioritized for replacement in FY 2029 and FY 2030. Many of these lines are old, undersized, and do not meet TCEQ requirements for additional connections. This area is included in a citywide condition assessment.

Line 8 - Temple Heights District Utility Improvements

$16,500,000

835 PRESSURE PLANE

The North Point Road water main extension will install approximately 1,300 feet of 8-inch water main to serve planned development and support future growth west of SH 317, improving water infrastructure in the area.

Line 10 – North Point 8” Water Main Extension

$1,250,000

OTHER WATER SYSTEM IMPROVEMENTS

The Mobility Section discusses new roadways, along with roadway extensions and upgrades. It is only prudent to add, replace or upgrade utilities during the road construction process. Funding for the utility portion of these mobility improvements is identified here along with additional funding for various localized distribution system failures that may present themselves throughout the year. These failures often require more extensive capital repairs in the form of pipe bursting, replacement, or upgrade.

Line 12 - Distribution System Improvements

$6,000,000

Line 11 - Mobility Related Utility Improvements

$12,435,000

UTILITIES FUNDING SCHEDULE

UTILITIES PROJECT DESCRIPTIONS

WASTEWATER SYSTEM

The City of Temple is served by two reclamation plants, the Temple-Belton Wastewater Treatment Plant (TBWWTP) and the Doshier Farm Wastewater Treatment Plant (DFWWTP). Within each of these sewerage systems is a network of gravity lines, pressurized force mains, and lift stations. Gravity flow is the most economic means of conveyance in a wastewater collection system, so these wastewater lines typically follow the natural topography of the local area creek basins. The components within these basin networks function as a system to connect customers of the wastewater collection systems with their respective treatment facilities.

TBWWTP

Cedar Creek Basin

Leon River Basin

Pepper Creek Basin

Bird Creek Basin

Friars Creek Basin

Little River Basin

Boggy Creek Basin

DFWWTP

Knob Creek Basin

Williamson Creek Basin

Little Elm Creek Basin

CEDAR CREEK BASIN

At the direction of City staff, the Wastewater Master Plan now includes the Cedar Creek Basin, which was previously considered outside the planning area. In anticipation of potential growth and development in this basin, the plan identifies the necessary improvements in the Leon River and Pepper Creek Basins to accommodate additional flows from Cedar Creek. These required upgrades are outlined in the respective discussions for each basin.

LEON RIVER BASIN

This basin is currently comprised of two independent gravity systems. Proposed improvements focus on establishing a continuous trunk sewer through the basin and increasing serviceable areas. Uniting the currently independent gravity networks will allow for the abandonment of the Pea Ridge Lift Station while providing additional collection service to the area south of Poison Oak Road. An extension in the northern part of the basin is also planned to increase the serviceable areas along SH 317, as well as accommodate potential Cedar Creek Basin flows.

Line 14 - Leon River Trunk Sewer, Phase II

$5,900,000

The Master Plan summarized the analysis and planning of improvements for the City’s wastewater collection system and wastewater treatment facilities. Wastewater flow projections were based on future land use and a model utilizing SewerGEMS. The continued growth and development of Temple necessitates that the existing wastewater system be analyzed for adequacy of service and that facilities be planned ahead of development. The report identifies and determines the wastewater collection system improvements including gravity lines, force mains, and lift stations which will be required to provide service within the planning area. Projects are included in the wastewater funding schedule utilizing the most recent opinions of probable cost.

Line 15 - Upper Leon River Trunk Sewer, Phase III

$14,478,000

PEPPER CREEK BASIN

Due to proposed higher-density development in the area, staff engaged professional engineering services in recent years to evaluate the capacity of all three phases of the West Airport Trunk Sewer. The resulting recommendations concluded that pipe bursting in select segments would be necessary to increase capacity and better accommodate future wastewater flows.

Line 16 - West Airport Trunk Sewer Improvements

$3,000,000

FRIARS CREEK BASIN

The proposed improvements within the Friars Creek Basin will provide for an extension of wastewater collection service beyond FM 93, the elimination of the Valley Ranch Lift Station, and the relocation of the Friars Creek Lift Station to the lowest and subsequently most advantageous location within the basin near the Leon River. This additional service area is currently prioritized beyond the six year planning window.

LITTLE RIVER BASIN

A new trunk sewer, lift station, and force main were recently completed in this basin through a costparticipation agreement with a developer, made possible by Texas Local Government Code Section 212.072. This provision allows the City to partner with developers to share the cost of constructing public infrastructure that supports new growth. This project successfully established the wastewater framework within the Little River Basin.

The addition of future interceptors to bring wastewater flows to the trunk sewer will provide the necessary infrastructure for future development. These interceptors will also function as an outfall for inter basin transfer from the Boggy Creek Basin.

Line 17 - Little River, Center Trunk Sewer

$3,690,000

Line 18 - Little River, East Trunk Sewer

$2,250,000

BOGGY CREEK BASIN

A complete framework of a trunk main, gravity lines, and lift station is planned to provide an intra-basin transfer into the Little River Basin, establishing essential infrastructure to support development as it accelerates into this area.

Line 19 – Boggy Creek Trunk Sewer, Lift Station and Force Main

$20,920,000

Staff is also planning for the design of the South Temple Trunk Sewer toward the end the six-year planning window in anticipation of growth further south in this area.

Line 20 – South Temple Trunk Sewer, Design

$1,773,000

KNOB CREEK BASIN

The rehabilitation and upsizing of the primary gravity wastewater lines in the upper portion of the Knob Creek Basin are high-priority projects aimed at increasing system capacity and reliability. Final design for these improvements is complete, with Phase I construction expected to be finished by February 2026. Subsequent phases (II through IV) will follow, continuing the buildout to support anticipated growth and reduce the risk of system overflows.

Line 21 - Knob Creek Interceptor Improvements

$26,180,000

Future improvements within the Knob Creek Basin are intended to extend the serviceable area of the basin southward to the wastewater Certificate of Convenience and Necessity (CCN) boundary with a trunk sewer and force main which will allow for the abandonment of an existing lift station.

WILLIAMSON CREEK BASIN

A future trunk extension to the southeast, directing flows to Little Elm, will expand the serviceable area and enable the elimination of an existing lift station and force main.

Line 22 – Williamson Creek Trunk Sewer, South

$3,700,000

LITTLE ELM CREEK BASIN

The proposed future improvements in the Little Elm Creek Basin primarily focus on expansion beyond the City of Temple Wastewater CCN boundary so that its upper limits may reach the top of the Little Elm Creek Basin and extend the Little Elm Trunk Sewer through the undeveloped portion of the basin which currently has no existing wastewater infrastructure.

Line 23 – Little Elm Trunk Sewer, Lift Station and Force Main

$21,505,000

SANITARY SEWER EVALUATION SURVEYS AND PROJECTS

Separate from the Master Plan, and as part of an aggressive sanitary sewer overflow (SSO) reduction initiative, the City of Temple contracted with an engineering firm in November 2018 to outline SSO reduction strategies. The scope of work included a CityWide System Evaluation and Capacity Assurance Plan (SECAP).

The SECAP included a thorough basin by basin condition assessment of the entire wastewater collection system and provided sizing recommendations similar to the City’s Wastewater Master Plan. Beyond the SECAP, each basin received an individual assessment to include a prioritized rehabilitation and improvement plan. These priorities are based on potential infiltration and inflow reduction through repairs and improvements to public and private wastewater infrastructure. All basin assessments have been completed. The resulting projects in each basin include line upsizing and rehabilitation through methods such as pipe bursting, pipe lining, new pipe installation, manhole upgrades, and service line replacements.

The next step is to develop workplans for environmental improvement projects across all basins. Completed workplans for Bird Creek, Knob Creek, Little Elm, and Friars Creek have led to significant project investments, including prioritized pipe bursting and open cut replacement efforts that have been integrated into the funding schedule. Placeholder funding has also been incorporated into the plan for future projects expected from the ongoing Leon River and Pepper Creek workplans.

Line 24 - SSES Bird Creek Basin Improvements

$28,750,000

Line 25 - SSES Knob Creek Basin Improvements

$25,050,000

Line 26 - SSES Friars Creek Basin Improvements

$21,091,000

Line 27 - SSES Future Basin Improvements

$45,100,000

A $5 million grant was awarded through the EPA’s State and Tribal Assistance Grant (STAG) Program to support capital improvements that reduce sanitary sewer overflows in the Knob Creek and Little Elm Creek basins. Funded under the Sewer Overflow and Stormwater Reuse Municipal Grant (OSG) Program, the project incorporates both green and gray infrastructure to help mitigate the impacts of extreme weather. Work related to this grant is currently underway in both basins, with construction expected to be completed in 2026.

COMBINED BONDED DEBT

BOND RATING

The City maintains a AA/Aa bond rating by Moody’s Investor Services and Standard and Poor’s. This rating saves the taxpayers money by allowing the city to issue bonds at low interest rates. For each bond sale, City of Temple is evaluated for overall debt burden, financial management, financial performance, and the City’s economic base and prospects.

The City’s most recently received credit opinions in May of 2025. Credit strengths noted by the rating agencies include:

• Adequate economy,

• Very strong management, with strong financial policies and practices,

• Strong budgetary performance,

• Very strong budgetary flexibility,

• Very strong liquidity, and

• Strong institutional framework score.

COMPUTATION OF LEGAL DEBT MARGIN

Statutes of the State of Texas (Article 1028) limit the maximum amount that a city can designate for debt service to $2.50 per $100 of assessed valuation. However, under City Charter, a limitation on taxes levied for general municipal operating purposes and for the purpose of paying interest and providing a proper sinking fund for paying the outstanding bonds and other obligations of the City, issued for municipal purposes, and any such future bonds or obligations which may be authorized, may not exceed $1.20 per $100 assessed valuation.

Assessed value, 2025/2026 tax roll

Limit on amount designated for debt service per $100 assessed valuation

Legal debt service limit

Actual amount to be expended by Debt Service Fund for general obligation debt service during the year ended September 30, 2026 $8,824,858,739

SCHEDULE OF OUTSTANDING DEBT BY TYPE

FUNDS

SCHEDULE OF TAX SUPPORTED DEBT BY TYPE

TAX DATA & GENERAL OBLIGATION BOND BALANCE

TAX DATA & GENERAL OBLIGATION BOND

PRINCIPAL & INTEREST

TAX SUPPORTED DEBT

AMORTIZATION SCHEDULE OF OUTSTANDING DEBT

TAX SUPPORTED DEBT

AMORTIZATION SCHEDULE OF OUTSTANDING DEBT

TAX SUPPORTED DEBT

AMORTIZATION SCHEDULE OF OUTSTANDING DEBT

TAX SUPPORTED DEBT

AMORTIZATION SCHEDULE OF OUTSTANDING DEBT

TAX SUPPORTED DEBT

PURPOSES

2012

CERTIFICATES OF OBLIGATION

$9,420,000, Mature 2033

Proceeds used for constructing, improving, extending, expanding upgrading and/or developing streets, bridges, sidewalks, intersections, traffic signalization and other traffic improvement projects and related utility and rail relocation costs, drainage improvements and purchasing necessary rights-of-way.

2012

CERTIFICATES OF OBLIGATION, TAXABLE

$4,645,000, Mature 2032

Proceeds used for permitting, construction, land acquisition and other costs related to the expansion of the City’s landfill.

2014

GENERAL OBLIGATION REFUNDING BONDS

$14,760,000, Mature 2026

Proceeds used for partial refunding of 2005 General Obligation Refunding Bonds, 2006 Certificates of Obligation, 2008A Certificates of Obligation, and 2008 General Obligation Bonds.

2014

CERTIFICATES OF OBLIGATION,

$21,230,000, Mature 2028

Proceeds used for constructing, improving, extending, expanding upgrading and/or developing streets, bridges, sidewalks, intersections, traffic signalization and other traffic improvement projects and related utility and rail relocation costs, drainage improvements and purchasing necessary rights-of-way.

2017

CERTIFICATES OF OBLIGATIONS

$33,900,000, Mature 2037

2017 Certificates of Obligation

$ 27,665,000 [TCIP] Mature 2037

3,735,000 [Drainage] Mature 2037

1,100,000 [Public Safety] Mature 2037

1,400,000 [Solid Waste] Mature 2037

$ 33,900,000

Proceeds used for constructing, improving, extending, expanding upgrading and/or developing streets, bridges, sidewalks, intersections, traffic signalization and other traffic improvement projects, related utility and rail relocation costs, drainage improvements and purchasing necessary rights-of-way, drainage improvement projects, public safety radios, and sanitation equipment.

2017

GENERAL OBLIGATION REFUNDING BONDS

$17,780,000, Mature 2034

Proceeds used for partial refunding of 2012 PassThrough Revenue & Limited Tax Bonds.

2019

CERTIFICATES OF OBLIGATION

$17,820,000, Mature 2039

Proceeds used for constructing, improving, extending, expanding upgrading and/or developing streets, bridges, sidewalks, intersections, traffic signalization and other traffic improvement projects and related utility and rail relocation costs, and purchasing necessary rights-ofway.

2019

LIMITED TAX NOTES

$1,210,000, Mature 2026

Proceeds used for solid waste and public safety equipment.

2020 GENERAL OBLIGATION

REFUNDING BONDS, TAXABLE

$685,000, Mature 2031

Proceeds used for partial refunding of 2012 PassThrough Revenue & Limited Tax Bonds.

2020

CERTIFICATES OF OBLIGATION

$16,840,000, Mature 2040

Proceeds used for constructing, improving, extending, expanding upgrading and/or developing streets, bridges, sidewalks, intersections, traffic signalization and other traffic improvement projects and related utility and rail relocation costs, facility improvements, and purchasing necessary rights-of-way.

2020

CERTIFICATES OF OBLIGATION

$4,095,000, Mature 2040

Proceeds used for drainage improvements and purchasing necessary rights-of-way

2020 LIMITED TAX NOTES

$2,725,000, Mature 2027

Proceeds used for solid waste vehicles, street and signal heavy equipment, and parks equipment.

2021

CERTIFICATES OF OBLIGATION

$46,290,000 Mature 2041

Proceeds used for constructing, improving, extending, expanding upgrading and/or developing streets, bridges, sidewalks, intersections, traffic signalization and other traffic improvement projects and related utility and rail relocation costs, facility improvements, and purchasing necessary rights-of-way.

2021

CERTIFICATES OF OBLIGATION

$3,990,000, Mature 2041

Proceeds used for drainage improvements and purchasing necessary rights-of-way

2021

LIMITED TAX NOTES

$2,940,000, Mature 2028

Proceeds used for solid waste vehicles, street and signal heavy equipment, and parks equipment.

2022A

CERTIFICATES OF OBLIGATION

$39,865,000 Mature 2042

Proceeds used for (i) constructing, improving, extending, expanding upgrading and/or developing streets, bridges, trails, sidewalks, intersections, traffic signalization and other traffic improvement projects including related infrastructure, and purchasing necessary rights-of-way, (ii) constructing, renovating, repairing, demolishing and equipping existing City buildings and facilities including HVAC repairs and replacements, the Lanier Center building repairs and the Parks Department Maintenance Building; (iii) designing, constructing and equipping an expansion to the existing City animal shelter; (iv) designing, constructing, improving, acquiring and equipping City public safety facilities including Fire Training Skills Pad, Simulation Shoot House and Fire Training Burn Props, and (v) acquisition of fire trucks.

2022

LIMITED TAX NOTES

$2,575,000, Mature 2029

Proceeds used for solid waste vehicles, street and signal heavy equipment, and parks equipment.

2023A

CERTIFICATES OF OBLIGATION

$41,340,000 Mature 2043

Proceeds used for (i) constructing, improving, extending, expanding upgrading and/or developing streets, roads, bridges, trails, sidewalks, intersections, traffic signalization and other traffic improvement projects and related utility and rail relocation costs, facility improvements, and purchasing necessary rights-of-way, (ii) constructing, renovating, repairing, demolishing and equipping existing City buildings and facilities, (iii) designing, constructing, improving, acquiring and equipping City park facilities, (iv) designing, constructing, improving, acquiring and equipping City public safety facilities, (v) acquisition of fire engines and mobile command vehicles, (vi) Neighborhood Planning Districts plans and related improvements, (vii) professional services including fiscal, engineering, architectural and legal fees and (viii) paying the costs of issuing the certificates.

2023

LIMITED TAX NOTES

$2,890,000, Mature 2030

Proceeds used for solid waste vehicles, and street and signal heavy equipment.

2024

CERTIFICATES OF OBLIGATION

$60,130,000 Mature 2044

Proceeds used for (i) constructing, improving, extending, expanding upgrading and/or developing streets, roads, bridges, trails, sidewalks, intersections, traffic signalization and other traffic improvement projects and related utility and rail relocation costs, facility improvements, and purchasing necessary rights-of-way, (ii) constructing, renovating, repairing, demolishing and equipping existing City buildings and facilities, (iii) designing, constructing, improving, acquiring and equipping City park facilities, (iv) designing, constructing, improving, acquiring and equipping City public safety facilities, (v) acquisition of fire engines and mobile command vehicles, (vi) Neighborhood Planning Districts plans and related improvements, (vii) professional services including fiscal, engineering, architectural and legal fees and (viii) paying the costs of issuing the certificates.

2024

LIMITED TAX NOTES

$3,030,000, Mature 2031

Proceeds used for solid waste vehicles, and street and signal heavy equipment.

2025

CERTIFICATES OF OBLIGATION

$50,030,000 Mature 2045

Proceeds used for (i) constructing, improving, extending, expanding upgrading and/or developing streets, roads, bridges, trails, sidewalks, intersections, traffic signalization and other traffic improvement projects and related utility and rail relocation costs, facility improvements, and purchasing necessary rights-of-way, (ii) constructing, renovating, repairing, demolishing and equipping existing City buildings and facilities, (iii) designing, constructing, improving, acquiring and equipping City park facilities, (iv)

designing, constructing, improving, acquiring and equipping City public safety facilities, (v) acquisition of fire engines and mobile command vehicles, (vi) Neighborhood Planning Districts plans and related improvements, (vii) professional services including fiscal, engineering, architectural and legal fees and (viii) paying the costs of issuing the certificates.

2025

LIMITED TAX NOTES

$4,770,000, Mature 2032

Proceeds used for solid waste vehicles, and street and signal heavy equipment.

2026

CERTIFICATES OF OBLIGATION

$85,000,000 Mature 2046

Proceeds used for (i) constructing, improving, extending, expanding upgrading and/or developing streets, roads, bridges, trails, sidewalks, intersections, traffic signalization and other traffic improvement projects and related utility and rail relocation costs, facility improvements, and purchasing necessary rights-of-way, (ii) constructing, renovating, repairing, demolishing and equipping existing City buildings and facilities, (iii) designing, constructing, improving, acquiring and equipping City park facilities, (iv) designing, constructing, improving, acquiring and equipping City public safety facilities, (v) acquisition of fire engines and mobile command vehicles, (vi) Neighborhood Planning Districts plans and related improvements, (vii) professional services including fiscal, engineering, architectural and legal fees and (viii) paying the costs of issuing the certificates.

2026

LIMITED TAX NOTES

$4,800,000, Mature 2033

Proceeds used for solid waste vehicles, and street and signal heavy equipment.

SCHEDULE OF NOTES PAYABLE BY TYPE

NOTES PAYABLE BALANCE

1,701,163

$ 1,524,738

PRINCIPAL & INTEREST

NOTES PAYABLE

AMORTIZATION SCHEDULE OF OUTSTANDING

DEBT

PURPOSES

2020

ENERGY PROGRAM

$1,715,313, Mature 2034

State Energy Conservation Office LoanSTAR Energy Program proceeds used to install energy efficient lighting, heating and cooling systems at various locations.

ENERGY PROGRAM - HOTEL/ MOTEL

$925,310 Mature 2034

State

Conservation Office LoanSTAR Energy Program

at various Hotel/ Motel Tax Fund locations.

SCHEDULE OF LEASES BY TYPE

LEASES PAYABLE BALANCE

2,000,881

LEASES

AMORTIZATION SCHEDULE OF OUTSTANDING DEBT

PURPOSES

2023 LEASE FIRE EQUIPMENT

$54,919, Mature 2033

Proceeds used to purchase an integrated digital evidence management solution for the fire department.

2023

LEASE POLICE EQUIPMENT

$2,428,858, Mature 2033

Proceeds used to purchase an integrated digital evidence management solution for the police department.

2025 LEASE COPIERS

$199,404, Mature 2029

Proceeds used to purchase copiers for various General Fund departments.

2025 LEASE HOTEL/MOTEL COPIERS

$12,986, Mature 2029

Proceeds used to purchase copiers for various Hotel/ Motel Tax Fund departments.

SCHEDULE OF SUBSCRIPTIONS BY TYPE

SUBSCRIPTIONS PAYABLE BALANCE

2025

$ 4,822,922

& INTEREST

AMORTIZATION SCHEDULE OF OUTSTANDING DEBT

SUBSCRIPTIONS

AMORTIZATION SCHEDULE OF OUTSTANDING DEBT

SUBSCRIPTIONS

PURPOSES

2023 SUBSCRIPTION ENTERPRISE RESOURCE PLANNING

$93,871, Mature 2026

2023 SUBSCRIPTION FLEET TRACKING

$127,620, Mature 2028

2023 SUBSCRIPTION GEOGRAPHIC INFORMATION SYSTEM

$191,849, Mature 2029

2023 SUBSCRIPTION LEASE TRACKING

$73,805, Mature 2029

2023 SUBSCRIPTION OPERATING SYSTEM

$1,061,110 Mature 2028

2023 SUBSCRIPTION POLICE INVESTIGATIVE SYSTEM

$44,384, Mature 2028

2023 SUBSCRIPTION TRAINING AND DEVELOPMENT

$13,256 Mature 2026

2024 SUBSCRIPTION FIRE DIGITAL EVIDENCE

$69,584.97, Mature 2033

2024 SUBSCRIPTION LICENSE PLATE AND AUDIO DETECTION

$332,309 Mature 2028

2024 SUBSCRIPTION POLICE DIGITAL EVIDENCE

$5,121,795 Mature 2033

2024 SUBSCRIPTION SOLID WASTE ROUTE MONITOR

$359,310 Mature 2026

2025 SUBSCRIPTION HOLISTIC MANAGEMENT SYSTEM

$95,247 Mature 2026

2025 SUBSCRIPTION TRAFFIC SIGNAL MONITORING

$402,027 Mature 2026

SCHEDULE OF WATER & WASTEWATER FUND

DEBT BY TYPE

WATER & WASTEWATER FUND DEBT BALANCE

2012 GO Refunding Series - Issued $18,650,000 Rates 2.00% - 5.00%, Date of Maturity 2026

-

$12,990,000

2021 Refunding Series, Taxable - Issued $23,145,000

2023 Series - Issued $21,000,000

Rates 4.22%, Date of Maturity 2042 18,450,000 2023 Selectron Subscription - Issued $250,126 Rates 3.37%, Date of Maturity 2027 136,948 2025 GO Refunding Series - Issued $3,080,000

Rates 5.00%, Date of Maturity 2028 3,080,000 2025 Limited Tax Notes - Issued $1,815,000 Rates 5.00%, Date of Maturity 2032 1,815,000 2025 Series - Issued $95,850,000

Rates 5.00% - 5.25%, Date of Maturity 2050 95,850,000 DEBT OUTSTANDING 10/1/2025 $ 289,388,224 Principal Retirements Through 9/30/2026 (15,991,520) Principal Additions Through 9/30/2026 62,524,608

Debt Outstanding 9/30/2026 $ 335,921,312 Sinking and Reserve Fund Balance as of 9/30/2026 (5,620,843) NET BALANCE OF DEBT OUTSTANDING $ 330,300,469

WATER & WASTEWATER FUND DEBT

PRINCIPAL & INTEREST

WATER & WASTEWATER FUND AMORTIZATION SCHEDULE OF OUTSTANDING DEBT

WATER & WASTEWATER FUND

AMORTIZATION SCHEDULE OF OUTSTANDING DEBT

WATER & WASTEWATER FUND

DEBT PURPOSES

2012

GENERAL OBLIGATION REFUNDING BONDS

$18,650,000, Mature 2026

Proceeds used for partial refunding of the 2002 WW & SS Revenue Bonds and 2006 Utility System Revenue Bonds.

2014 SERIES, TAXABLE

$12,990,000, Mature 2044

Proceeds used for the design and construction of the Treated Effluent Facilities for Panda Temple Power II, LLC.

2015 SERIES

$23,685,000, Mature 2035

Proceeds used for water line replacements, elevated storage tank rehabilitation, generators for water treatment plant, wastewater line replacements, lift station rehabilitation and sewerage system land acquisition and design.

2017 SERIES

$32,755,000, Mature 2037

Proceeds used for water line replacements, elevated storage tank rehabilitation, generators for water treatment plant, wastewater line replacements, lift station rehabilitation and sewerage system land acquisition and design.

2019

GENERAL OBLIGATION REFUNDING BONDS

$15,440,000, Mature 2030

Proceeds used for partial refunding of the 2010 Utility System Revenue Bonds and 2011 General Obligation Refunding Bonds.

2019 SERIES

$20,705,000, Mature 2039

Proceeds used for water line replacements, elevated storage tank rehabilitation, generators for water treatment plant, wastewater line replacements, lift station rehabilitation and sewerage system land acquisition and design.

2020 ENERGY PROGRAM

$196,012, Mature 2034

State Energy Conservation Office LoanSTAR Energy Program proceeds used to install energy efficient lighting, heating and cooling systems at various locations.

2021 SERIES

$68,145,000 Mature 2041

Proceeds used for water treatment plant improvements, construction and rehabilitation of elevated storage tanks, water and wastewater line replacements and extensions, lift station rehabilitation and abandonment, sanitary sewer evaluation surveys and related improvements, and design for expansion of wastewater treatment plant.

2021A SERIES

$26,445,000, Mature 2041

Proceeds used for water treatment plant improvements (including ground storage tanks and pump stations), elevated storage tank rehabilitation, water and wastewater line replacements, upgrades and extensions, sanitary sewer evaluation surveys and related improvements, and design for expansion of treatment plants.

2021

SERIES REFUNDING BONDS, TAXABLE

$23,145,000, Mature 2044

Proceeds used for partial refunding of the 2014 Utility System Revenue Bonds, Taxable Series and 2015 Utility System Revenue Bonds.

2022 SERIES

$17,695,000, Mature 2042

Proceeds used for water treatment plant improvements (including ground storage tanks and pump stations), elevated storage tank rehabilitation, water and wastewater line replacements, upgrades and extensions, sanitary sewer evaluation surveys and related improvements and metering infrastructure.

2023

SERIES

$19,775,000, Mature 2043

Proceeds used for water treatment plant improvements (including ground storage tanks and pump stations), elevated storage tank rehabilitation, water and wastewater line replacements, upgrades and extensions, sanitary sewer evaluation surveys and related improvements and metering infrastructure.

2023

SUBSCRIPTION LIABILITY –UTILITY BILLING IVR

$250,125, Matures 2027

Proceeds used for interactive voice response (IVR) system for the utility billing department in the water and sewer fund.

2025 GENERAL OBLIGATION REFUNDING BONDS

$3,080,000, Mature 2028

Proceeds used refunding of the 2015 General Obligation Refunding & Improvement Bonds.

2025

LIMITED TAX NOTES

$1,815,000, Mature 2032

Proceeds used for utility vehicles, and equipment.

2025 SERIES

$95,850,000, Mature 2050

Proceeds used for water treatment plant improvements (including ground storage tanks and pump stations), elevated storage tank rehabilitation, water and wastewater line replacements, upgrades and extensions, sanitary sewer evaluation surveys and related improvements and metering infrastructure.

2025

CAPITAL LEASE - COPIERS

$24,608, Matures 2029

Proceeds used to purchase copiers for various water and sewer fund departments.

2026 SERIES

$62,500,000, Mature 2051

Proceeds used for water treatment plant improvements (including ground storage tanks and pump stations), elevated storage tank rehabilitation, water and wastewater line replacements, upgrades and extensions, sanitary sewer evaluation surveys and related improvements and metering infrastructure.

REINVESTMENT ZONE NO. 1

SCHEDULE OF OUTSTANDING DEBT BY TYPE

REINVESTMENT ZONE NO. 1 TAX DATA & OUTSTANDING BOND BALANCE

Ad valorem taxes are levied on captured increments of growth in real property values in a designated zone. The tax revenues derived from this increment are to be used for public improvements within this designated zone. The entities and tax rates within the zone are as follows:

Temple I.S.D.* $1.15

City of Temple 0.75

Bell County 0.32

Temple College 0.20

Elm Creek Flood Control District 0.02

Troy I.S.D.* 0.91

Belton I.S.D.* 1.49

*Per Sec 311.03 (n) of the Texas Property Tax Code, the calculation of the tax levy for school districts is based upon the tax year 2005 I&S rate and the 2005 M&O rate if the 2005 rate is higher than the current M&O and I&S rate. The 2005 I&S and M&O rate for the following school districts were: Temple I.S.D. - $1.6300, Troy I.S.D. - $1.6725, Belton I.S.D. - $1.7185.

as of 9/30/2026 (3,292,638)

REINVESTMENT ZONE NO. 1

PRINCIPAL & INTEREST

REINVESTMENT ZONE NO. 1

REINVESTMENT ZONE NO. 1

BOND PURPOSES

2020 GENERAL OBLIGATION REFUNDING BONDS, TAXABLE

$16,750,000, Mature 2033

Proceeds used for the partial refunding of the 2013 Certificates of Obligation.

2021A

TIRZ REVENUE BONDS

$25,455,000, Mature 2041

Proceeds used for the purpose of (a) designing, constructing, improving, acquiring, extending, expanding, upgrading, developing and equipping within reinvestment Zone Number One (i) streets and roads, including the Outer Loop Project, (ii) the sewer extension and drainage improvements for the Industrial Park, (iii) the Downtown City Center Project, (iv) the Draughon-Miller Regional Airport (v) the MLK Festival fields, (b) funding the Reserve Account for the Series 2021A Bonds and (c) paying the costs of issuing the Series 2021A Bonds.

2021B

TIRZ REVENUE BONDS, TAXABLE

$19,160,000, Mature 2041

Proceeds used for the purpose of (i) designing, acquiring and constructing two multi-story parking garages within the Zone and (ii) funding the Reserve Account for the Taxable Series 2021B Bonds and (iii) paying the costs of issuing the Taxable Series 2021B Bonds.

2022B CERTIFICATES OF OBLIGATION

$40,560,000, Mature 2047

Proceeds used for the purpose of (i) designing, constructing, improving, acquiring, extending, expanding, upgrading, developing, equipping and purchasing any necessary rights-of-way within City of Temple, Texas Reinvestment Zone Number One (“TIRZ #1”) including (a) storm water, water and wastewater improvements including 3MG elevated storage tank and related transmission line, McLane Pump Station and related transmission main, Range Road transmission line, Loop 363 transmission line and Southeast Temple Water Supply Projects including transmission lines, pump station and ground storage tank, (b) Draughon-Miller Regional Airport including taxiway extension, fixed base operator facility with customer service center, offices, lounges, parking facility, Airport Fire Fighting and Rescue facility and related utility improvements, (c) City Center Project which includes reconstruction of Central Avenue including storm water improvements, water improvements, wastewater improvements, pedestrian improvements, lighting and landscaping, (d) East/West Gateway for Temple on IH-35 including signage, art, landscaping and irrigation and (e) streets and roads including Lorraine Drive Roadway Extension with related stormwater, utilities, pedestrian improvements, lighting and landscaping; and (ii) professional services including fiscal, engineering, architectural and legal fees and other such costs incurred in connection therewith including the costs of issuing the Series 2022B Bonds.

2022C

CERTIFICATES OF OBLIGATION, TAXABLE

$12,145,000, Mature 2047

Proceeds used for the purpose of (i) designing, constructing, improving, acquiring, extending, expanding, upgrading, developing, equipping and purchasing any necessary rights-of-way within City of Temple, Texas Reinvestment Zone Number One (“TIRZ #1”) including the Pepper Creek Wastewater Extension with equalization basin and upsizing the Pepper Creek trunk sewer along Kegley Road, and (ii) paying the cost of issuing the Series 2022C Bonds.

2023B

CERTIFICATES OF OBLIGATION

$38,360,000, Mature 2048

Proceeds used for the purpose of (i) designing, constructing, improving, acquiring, extending, expanding, upgrading, developing, equipping and purchasing any necessary rights-of-way within City of Temple, Texas Reinvestment Zone Number One (“TIRZ #1”) including storm water, water and wastewater improvements including water line extension along Old Howard Road, wastewater line extension near the North Industrial Park and South Temple Transmission Line, streets and roads including Outer Loop section from Wendland Road to IH-35, (ii) professional services including fiscal, engineering, architectural and legal fees and (iii) paying the costs of issuing the Series 2023B Bonds

2025 TIRZ REVENUE REFUNDING BONDS,

$18,820,000, Mature 2038

Proceeds used for the refunding of the 2018 TIRZ Revenue Bonds.

FISCAL & BUDGETARY POLICY

STATEMENT OF PURPOSE

The broad purpose of the following Fiscal and Budgetary Policy Statements is to enable the City to achieve and maintain a long-term stable and positive financial condition. The watchwords of the City’s financial management include integrity, prudent stewardship, planning, accountability, full disclosure and communication.

The more specific purpose is to provide guidelines to the Director of Finance in planning and directing the City’s day-to-day financial affairs and in developing recommendations to the City Manager and City Council.

The scope of these policies generally spans, among other issues, accounting, auditing, financial reporting, internal controls, operating and capital budgeting, revenue management, cash and investment management, expenditure control, asset management, debt management, and planning concepts, in order to:

• present fairly and with full disclosure the financial position and results of the financial operations of the City in conformity to generally accepted accounting principles (GAAP) and;

• determine and demonstrate compliance with finance-related legal and contractual issues in accordance with provisions of the Texas Local Government Code and other pertinent legal documents and mandates.

The City Council will annually review and approve the Fiscal and Budgetary Policy as part of the budget process.

OPERATING BUDGET

Preparation

Budgeting is an essential element of the financial planning, control, and evaluation process of municipal government. The “operating budget” is the City’s annual financial operating plan. The annual budget includes all of the operating departments of the general fund, proprietary fund, the debt service fund, special revenue

funds, and capital project funds of the City. The budget is prepared by the City Manager and Director of Finance with the cooperation of all City Departments, on a basis which is consistent with generally accepted accounting principles. In accordance with Article 12 of the City Charter, the City Manager must submit the budget to the City Council by filing with the City Secretary. The budget should be presented to the City Council on or before the 1st day of August each year.

Proposed Budget

A proposed budget shall be prepared by the City Manager with the participation of all the City’s Department Heads within the provisions of the City Charter.

• The budget shall include four basic segments for review and evaluation. These segments are: (1) revenues, (2) personnel costs, (3) operations and maintenance costs, and (4) capital and other (noncapital) project costs.

• The budget review process shall include City Council participation in the development of each segment and allow for resident participation in the budget preparation.

• The budget process shall allow sufficient time to address policy and fiscal issues by the City Council.

• A copy of the proposed budget shall be filed by the City Manager with the City Secretary when it is submitted to the City Council in accordance with the provisions of the City Charter.

Adoption

Upon the presentation by the City Manager of a proposed budget document to the City Council, the City Council shall call and publicize a public hearing. The City Council will subsequently adopt by Resolution such budget, as it may have been amended, as the City’s Annual Budget effective for the fiscal year beginning October 1st.

Balanced Budget

The operating budget will be balanced with current revenues, which may include beginning fund balances less required reserves as established by City Council, greater than or equal to current expenditures/expenses.

Planning

The budget process will be coordinated so as to identify major policy issues for City Council consideration several months prior to the budget approval date. This will allow adequate time for appropriate decisions and analysis of financial impacts.

Reporting

Periodic financial reports will be prepared by the Director of Finance to enable the Department Managers to manage their budgets and to enable the Director of Finance to monitor and control the budget as authorized by the City Manager. Summary financial and budgetary reports will be presented by the Director of Finance to the City Council to understand the overall budget and financial status.

Control and Accountability

The Department Heads of each department will be solely responsible to ensure that their department budgets will not exceed budgeted amounts. In addition, each Department Head will be solely responsible to achieve budgeted revenues that are generated by activities of that department. Failure to achieve budgetary control of their individual expenditure and revenue budgets will be evaluated and investigated by the City Manager.

Expenditure Requests

The Financial Services will evaluate expenditure requests from departments to ensure that the requests are in the amount and kind originally budgeted in those departments and that adequate funds are available to comply with individual expense request. The Director of Finance will make every effort to assist departments in obtaining purchases to accomplish the goals and objectives delineated in the budget information for each department set forth in the current yearly adopted budget.

Contingent Appropriation

The City Manager should establish an adequate contingent appropriation in each of the operating funds.

Expenditures from this appropriation shall be made only in cases of emergency or an unforeseen/unusual need. A detailed account shall be recorded and reported. The transfer of this budget appropriation shall be under the control of the City Council. Any transfer of contingency must be expressly approved in advance by the City Council.

All transfers from the contingent appropriation will be evaluated using the following criteria:

• Is the request of such an emergency nature that it must be made immediately?

• Why was the item not budgeted in the normal budget process?

• Why the transfer cannot be made within the division or department?

REVENUE POLICIES

Characteristics

City Financial Services will strive for the following optimum characteristics in its revenue system:

• Simplicity – The City, where possible and without sacrificing accuracy, will strive to keep the revenue system simple in order to reduce compliance costs for the taxpayer or service recipient.

• Certainty – A knowledge and understanding of revenue sources increases the reliability of the revenue system. The City will understand its revenue sources and enact consistent collection policies to provide assurances that the revenue base will materialize according to budgets and plans.

• Equity – The City shall make every effort to maintain equity in its revenue system structure; i.e., the City should seek to minimize or eliminate all forms of subsidization between entities, funds, services, utilities, and customer classes.

• Revenue Adequacy – The City should require that there be a balance in the revenue system; i.e., the revenue base will have the characteristics of fairness and neutrality as it applies to cost of service, willingness to pay, and ability to pay.

• Administration – The benefits of a revenue source should exceed the cost of levying and collecting that revenue. The cost of collection should be reviewed annually for cost effectiveness as a part of the indirect cost of service analysis. Where appropriate, the City will use the administrative processes of State, Federal or Local Governmental collection agencies in order to reduce administrative cost.

• Diversification and Stability – A diversified revenue system with a stable source of income shall be maintained. This will help avoid instabilities in two particular revenue sources due to factors such as fluctuations in the economy and variations in the weather.

Other Considerations & Issues

The following considerations and issues will guide Financial Services in its revenue policies concerning specific sources of funds:

• Cost/Benefit of Abatement – The City will use caution in the analysis of tax or fee incentives that are used to encourage development. Ideally, a cost/benefit (fiscal impact) and analysis should be performed as part of such caution.

• Non-Recurring Revenues – One-time or nonrecurring revenues should not be used to finance current ongoing operations. Non-recurring revenues should be used only for non-recurring expenditures and not be used for budget balancing purposes.

• Property Tax Revenues – All real and business personal property located within the City shall be valued at 100% of the fair market value for any given year based on the current appraisal supplied to the City by the Bell County Tax Appraisal District.

Conservative budgeted revenue estimates result in a projected ninety-eight percent (98%) budgeted collection rate for current ad valorem taxes. Two percent (2%) of estimated current ad valorem taxes will be projected and used as the budget for delinquent ad valorem tax collections. The combined ad valorem tax collections budgeted each fiscal year will be no less than one hundred percent (100%) of the tax levy and should ensure that ad

valorem tax collection projections will not be over estimated.

Financial Services will endeavor with the Tax Assessor Collector to collect ad valorem taxes in excess of ninety-seven percent (97%) of total ad valorem tax levy with a goal of one hundred percent (100%) collection of actual ad valorem taxes levied in each fiscal year.

All delinquent taxes shall be aggressively pursued each year by the Tax Assessor/Collector. Tax accounts delinquent greater than 90 days shall be submitted for collection each year to an attorney selected by the Bell County Tax Appraisal District. A penalty shall be assessed on all delinquent property taxes, which shall include all court costs, as well as an amount for compensation of the attorney as permitted by State law and in accordance with the attorney’s contract with the County.

• Interest Income – Interest earned from investment of available monies, whether pooled or not, will be distributed to the funds in accordance with the equity balance of the fund from which monies were provided to be invested.

• User-Based Fees and Service Charges – For services associated with a user fee or charge, the direct and indirect costs of that service will be offset by a fee where possible. There will be an annual review by all Department Heads of fees and charges to ensure that fees provide adequate coverage of cost of services for their respective departments.

The City Council will determine how much of the cost of a service should be recovered by fees and charges.

• Enterprise Fund Rates – The Director of Finance will review rates annually, and the City Council will adopt rates that will generate revenues sufficient to cover operating expenses, meet the legal restrictions of all applicable bond covenants, and provide for an adequate level of working capital.

Additionally, enterprise activity rates and other legal funds of the City will include transfers to and receive credits from other funds as follows:

• General and Administrative Charges –Administrative costs should be charged to all funds for services of general overhead, such as

administration, finance, customer billing, personnel, data processing, engineering, and legal counsel, and other costs as appropriate. The charges will be determined by the Director of Finance through an indirect cost allocation following accepted practices and procedures not to exceed 10.5%.

• Payment in-lieu-of costs – This transfer will be made in accordance with the following methods, not to exceed 5% of the total estimated operating revenues of the respective fund.

• In-lieu-of franchise fee -This fee will be included as a part of the rate computation of gross sales consistent with the franchise rates charged to investor owned utility franchises to operate within the City. Currently, the City levies a 5% franchise fee.

• Payment in-lieu-of ad valorem tax - Rates will be calculated so as to include a fee equal to the ad valorem taxes lost as a result of municipal ownership of the various utility and other enterprise activities owned by the City. Net book value will be used as a basis, barring absence of known market value and applied only to capital assets actually within the incorporated City limits.

• Intergovernmental Revenues (Federal/State/ Local) – All potential grants will be examined for matching requirements and the source of the matching requirements. These revenue sources will be expended only for intended purpose of grant aid. It must be clearly understood that operational requirements set up as a result of a grant or aid could be discontinued once the term and conditions of the project have terminated.

• Revenue Monitoring – Revenues actually received will be compared to budgeted revenues by the Director of Finance and any variances considered to be material will be analyzed. This process will be summarized in the appropriate budget report. The Director of Finance will report results of the analysis to the City Manager and City Council.

EXPENDITURE POLICIES

Appropriations

The point of budgetary control is at the department level budget for all funds. When budget adjustments

among Departments and/or funds are necessary, they will be made in accordance with the City Charter. Budget appropriation amendments at lower levels of control shall be made in accordance with the applicable administrative procedures.

Central Control

No recognized or significant salary or capital budgetary savings in any Department shall be spent by the Department Head without the prior authorization of the City Manager. This control will realize budget savings each year that will be recognized in the approved budget as “unexpended appropriations” or contingency “sweep” accounts. The City Manager is authorized, without further City Council action, to transfer appropriations within individual department budgets for each fund from line item to line item greater than $5,000 provided that the total funds appropriated by the City Council for each individual department budget are neither increased nor decreased. The Director of Finance is authorized without further City Council action, to transfer appropriations within individual department budgets for each fund from line item to line item less than $5,000 provided that the total funds appropriated by the City Council for each individual department budget are neither increased nor decreased.

Purchasing

All City purchases of goods or services will be made in accordance with the City’s current Purchasing Manual.

Prompt Payment

All invoices approved for payment by the proper City authorities shall be paid by Financial Services within thirty (30) calendar days of receipt in accordance with State law.

The Director of Finance shall establish and maintain proper procedures which will enable the City to take advantage of all purchase discounts, when possible, except in the instance where payments can be reasonably and legally delayed in order to maximize the City’s investable cash.

Reporting

Quarterly reports will be presented by the Director of Finance in open Council meetings describing the financial and budgetary conditions of the City.

Comparisons of actual to budget and actual to prior year, appropriate ratios and graphs to fully disclose and present meaningful information will be used whenever possible.

CAPITAL BUDGET AND PROGRAM

Preparation

The City’s Capital Budget will include all capital project funds and all capital resources. The budget will be prepared annually and on a project basis. The Capital Budget will be prepared by the City Manager with the involvement of responsible departments.

Control

All capital project expenditures must be appropriated in the Capital Budget. The Financial Services Department must certify the availability of resources before any capital project contract is presented to the City Council for approval.

Program Planning

The Capital Budget will be taken from capital improvements plan for future years. The planning time frame for the capital improvements project plan should normally be five years, but a minimum of at least three years. The replacement and maintenance for capital items should also be projected for the next ten (10) years. Future maintenance and operational costs will be considered so that these costs can be included in the operating budget.

Financing Programs

Where applicable, assessments, impact fees, pro rata charges, or other fees should be used to fund capital projects which have a primary benefit to specific, identifiable property owners.

Recognizing that long-term debt is usually a more expensive financing method, alternative-financing sources will be explored before debt is issued. When debt is issued, it will be used to acquire major assets with expected lives that equal or exceed the average life of the debt issue. The exceptions to this requirement are the traditional costs of marketing and issuing the debt, capitalized labor for design and construction of

capital projects, and small component parts which are attached to major equipment purchases.

Timing

The CIP Manager will work with Department Heads during the budget preparation to schedule the timing of capital equipment purchases to ensure funds availability. The final schedule of capital purchases will be given to Directors or Department Heads to assist them in timing purchase requests to the General Services Department.

Infrastructure Maintenance

The City recognizes the deferred maintenance increases future capital costs. Therefore, a portion of all individual funds with infrastructure should be budgeted each year to maintain the quality of the City’s infrastructure. Replacement schedules should be developed in order to anticipate the deterioration and obsolescence of infrastructure.

Reporting

Periodic financial reports will be prepared by the Director of Finance to enable the Department Heads to manage their capital budgets and to enable Financial Services to monitor and control the capital budget as authorized by the City Manager.

ACCOUNTING, AUDITING, AND FINANCIAL REPORTING

Accounting

Financial Services is solely responsible for the reporting of the financial affairs, both internally and externally. The Director of Finance is the City’s Chief Fiscal Officer and, through responsibility delegated to the Assistant Director of Finance, is responsible for establishing the Chart of Accounts and for properly recording financial transactions.

Auditing

Qualifications of the Auditor – In conformance with the City’s Charter and according to the provisions of Texas Local Government Code, Title 4, Chapter 103, the City will be audited annually by outside independent accountants (“auditor”). The auditor must be a CPA

that can demonstrate that it has the breadth and depth of staff to conduct the City’s audit in accordance with generally accepted auditing standards and contractual requirements. The auditor must hold a license under Article 41a-1, Section 9, of the Civil Statues of Texas, capable of demonstrating that it has sufficient staff which will enable it to conduct the City’s audit in accordance with generally accepted auditing standards as required by the City Charter and applicable state and federal laws. The auditor’s report on the City’s financial statement will be completed within 120 days of the City’s fiscal year end, and the auditor will jointly review the management letter with the City Council within 30 days of its receipt by the staff.

In conjunction with their review, the Director of Finance shall respond within 100 days in writing to the City Manager and City Council regarding the auditor’s Management Letter, addressing the issues contained therein. The City Council shall schedule its formal acceptance of the auditor’s report upon the resolution of any issues resulting from the joint review.

Responsibility of Auditor to City Council – The auditor is retained by and is accountable directly to the City Council and will have access to direct communication with the City Council if the City Staff is unresponsive to auditor recommendations or if the auditor considers such communication necessary to fulfill its legal and professional responsibilities.

Financial Reporting

External Reporting – The City Financial Services Department shall prepare a written Comprehensive Annual Financial Report (ACFR) which shall be presented to the City’s auditor within 60 days of the City’s fiscal year end. Accuracy and timeliness of the AFR is the responsibility of the City staff. The ACFR will be prepared in accordance with generally accepted accounting principles (GAAP). If City staffing limitations preclude such timely reporting, the Director of Finance will inform the City Council of the delay and the reasons therefore. Upon the completion and acceptance of the ACFR, the City’s auditor shall present the audited ACFR to the City Council within 120 days of the City’s fiscal year end.

Internal Reporting – The Financial Services Department will prepare internal financial reports, sufficient to plan, monitor, and control the City’s financial affairs.

Internal financial reporting objectives are addressed throughout these policies. As Financial Services strives for excellence in financial reporting, the following Qualitative Characteristics of Accounting Information will be incorporated in all reports and policies that are prepared or implemented.

Definitions of Qualitative Characteristics of Accounting Information:

Bias – Bias in measurement is the tendency of a measure to fall more often on one side than the other of what it represents instead of being equally likely to fall on either side. Bias in accounting measures means a tendency to be consistently too high or too low. Financial reporting will strive to eliminate bias in accounting data.

Comparability – The quality of information that enables users to identify similarities in and differences between two sets of economic phenomena.

Completeness – The inclusion in reported information of everything material that is necessary for faithful representation.

Conservatism – A prudent reaction to uncertainty to try to insure that uncertainty and risks inherent in financial situations are adequately considered.

Consistency – Conformity from period to period with unchanging policies and procedures.

Feedback Value – The quality of information that enables users to confirm or correct prior expectations.

Materiality – The magnitude of an omission or misstatement of accounting information that, in light of surrounding circumstances, makes it probable that the judgment of a reasonable person relying on the information would have been changed or influenced by the omission or misstatement.

Neutrality – Absence in reported information of bias intended to attain a predetermined result or to induce a particular mode of behavior.

Predictive Value – The quality of information that helps users to increase the likelihood of correctly forecasting the outcome of past or present events.

Relevance – The capacity of information to make a difference in a decision by helping users to form predictions about the outcomes of past, present, and future events or to confirm or correct prior expectations.

Reliability – The quality of information that assures that information is reasonably free from error and bias and faithfully represents what it purports to present.

Representational Faithfulness – Correspondence or agreement between a measure or description and the phenomenon that it purports to represent (sometimes called validity).

Timeliness – Having information available to a decisionmaker before it loses its capacity to influence decisions.

Understandability – The quality of information that enables users to perceive its significance.

Verifiability – The ability through consensus among measurers to ensure that information represents what it purports to represent or that the chosen method of measurement has been used without error or bias.

ASSET MANAGEMENT

Investments

The Director of Finance shall promptly deposit all City funds with the City’s Depository Bank in accordance with the provisions of the current Bank Depository Agreement. The Director of Finance will then promptly invest all funds in any negotiable instrument that the Council has authorized under the provisions of the Public Funds Investment Act, and in accordance with the City Council approved Investment Policies.

Cash Management

The City’s cash flow will be managed to maximize the cash available to invest. Such cash management will entail the centralization of cash collections, where feasible, utility bills, building and related permits and licenses, and other collection offices as appropriate.

The Financial Services Department shall use the facsimile check-signing machine, bearing the signatures of the City Manager and Director of Finance.

The Director of Finance may transfer funds, via electronic transfer, through verbal or electronic instructions to the City’s Depository only for payment

of any obligation of the City under the conditions applicable to the use of the facsimile machine. Payment authorization shall be in accordance with the pay authorization criteria as defined in the current Bank Depository Agreement, approved by Council, stipulating the conditions and control procedures on such activity.

TREASURY

Cash/Treasury Management

Periodic review of each cash flow position will be performed to determine performance of cash management and investment policies. A detailed policy structure will be followed with respect to Cash/Treasury Management. The underlying theme will be that idle cash will be invested with the intent to 1) safeguard assets, 2) maintain liquidity, and 3) maximize return. Where legally permitted, pooling of investments will be done.

The City will adhere to the investments authorized through the Public Funds Investment Act and any amendments to such act and will additionally establish comprehensive Investment Policies and Guidelines. Such policies will clarify acceptable investment securities, brokers, terms, and other pertinent investment information.

DEBT MANAGEMENT

Policy Statement

The City of Temple recognizes the primary purpose of capital facilities is to support provision of services to its residents. Using debt financing to meet the capital needs of the community must be evaluated according to two tests – efficiency and equity. The test of efficiency equates to the highest rate of return for a given investment of resources. The test of equity requires a determination of who should pay for the cost of capital improvements. In meeting the demand for additional capital facilities, the City will strive to balance the load between debt financing and “pay as you go” methods. The City realizes failure to meet the demands of growth may inhibit its continued economic viability, but also realizes that too much debt may have detrimental effects. Through the rigorous testing of the need for additional debt financed facilities and the means by which the debt will be repaid, the City Director of Finance will strike an appropriate balance between service demands and the amount of debt.

Types of Debt

General Obligation Bonds (GOs) – General obligation bonds will be used only to fund capital assets of the general government, are not to be used to fund operating needs of the City and are backed by the full faith and credit of the City as well as the ad valorem taxing authority of the City as prescribed by law. The term of a bond issue will not exceed the useful life of the asset(s) funded by the bond issue and will generally be limited to no more than twenty years. General obligation bonds must be authorized by a vote of the citizens of the City of Temple.

Revenue Bonds (RBs) – Revenue bonds will be issued to provide for the capital needs of any activities where the capital requirements are necessary for continuation or expansion of a service which produces a revenue and for which the asset may reasonably be expected to provide for a revenue stream to fund the debt service requirements. The term of the obligation may not exceed the useful life of the asset(s) to be funded by the bond issue and will generally be limited to no more than twenty years.

Certificates of Obligation, Contract Obligations, etc. (COs) – Certificates of Obligations or Contract Obligations will be used in order to fund capital requirements which are not otherwise covered under either Revenue Bonds or General Obligation Bonds. Debt service for CO’s may be either from general revenues or backed by a specific revenue stream or streams or by a combination of both. Generally, CO’s will be used to fund capital assets where full bond issues are not warranted as a result of cost of the asset(s) to be funded through the instrument. The term of the obligations may not exceed the useful life of the asset(s) to be funded by the proceeds of the debt issue and will generally be limited to no more than twenty years.

Method of Sale – The Director of Finance will use a competitive bidding process in the sale of bonds unless the nature of the issue warrants a negotiated bid. In situations where a competitive bidding process is not elected, the Director of Finance will publicly present the reasons why, and the Director of Finance will participate with the financial advisor in the selection of the underwriter or direct purchaser.

Analysis of Financing Alternatives

Financial Services Staff will explore alternatives to the

issuance of debt for capital acquisitions and construction projects. These alternatives will include, but are limited to: 1) grants-in-aid, 2) use of reserves/designations, 3) use of current revenues, 4) contributions from developers and others, 5) leases, and 6) impact fees.

Conditions for Using Debt

Debt financing of capital improvements and equipment will be done only when the following conditions exist:

• When non-continuous projects (those not requiring continuous annual appropriations) are desired;

• When it can be determined that future users will receive a benefit from the improvement;

• When it is necessary to provide basic services to residents and taxpayers (for example, purchase of water rights);

• When total debt, including that issued by overlapping governmental entities, does not constitute an unreasonable burden to the residents and taxpayers.

Federal Requirements

The City Financial Services Department will maintain procedures to comply with arbitrage rebate and other Federal requirements related to the issuance of bonds.

The City Financial Services Department will maintain post-issuance compliance written procedures for bonds and financed projects. The City will monitor the use of proceeds and expenditures from the Construction/ Project Fund for all bond issues. The City will retain various records with respect to each series of Bonds.

Sound Financing of Debt

When the City utilizes debt financing, it will ensure that the debt is soundly financed by:

• Conservatively projecting the revenue sources that will be used to pay the debt; Financing the improvement over a period not greater than the useful life of the improvement;

• Determining that the benefits of the improvement exceed the costs, including interest costs;

• Maintaining a debt service coverage ratio which ensures that combined debt service requirements will not exceed revenues pledged for the payment of debt; and

• Evaluating proposed debt against the target debt indicators.

Financing Methods

The City maintains the following policies in relation to methods of financing used to issue debt:

• An Ad Valorem tax rate of $1.20 per $100 of assessed value is the maximum municipal tax rate (by City Charter) that may be levied for all General Fund tax supported expenditures and debt service;

• Where possible, the City will use revenue or other self-supporting bonds in lieu of General Obligation Bonds;

• When appropriate, the City will issue non-obligation debt, for example, Industrial Development Revenue bonds, to promote community stability and economic growth; and

• Staff will maintain open communications with bond rating agencies about its financial condition and whenever possible, issue rated securities.

Elections

The Charter also regulates which securities may be issued only after a vote of the electors of the City and approved by a majority of those voting on the issue.

Election Required – Securities payable in whole or in part from Ad Valorem taxes of the City except issues such as tax increment securities, certificates of obligation, and contractual obligations.

Election Not Required –

• Short-term notes (12 months or less) issued in anticipation of the collection of taxes and other revenues.

• Securities issued for the acquisition of water rights or capital improvements for water treatment.

• Securities payable solely from revenue other than Ad Valorem taxes of the City.

• Refunding securities issued to refund and pay outstanding securities.

• Securities for any special or local improvement district, such as a Public Improvement District (PID).

• Tax increment securities payable from Ad Valorem tax revenue derived from increased valuation for assessment of taxable property within a plan of development or other similar area as defined by applicable State Statutes.

• Securities issued for the acquisition of equipment or facilities pursuant to a lease-purchase contract.

FINANCIAL

CONDITIONS, RESERVES,

AND STABILITY RATIOS

Operational Coverage (No Operating Deficits)

The City’s Proprietary Utility fund will comply with all bond covenants and maintain an operational coverage of at least 125%, such that current operating revenues will exceed current operating expenses.

Deferrals, short-term loans, or one-time sources will be avoided as budget balancing techniques. Reserves will be used for emergencies or non-recurring expenditures, except when balances can be reduced because their levels exceed guideline minimums as stated in Paragraph B, following.

Fund Balance Policies

The City’s Fund Balance is the accumulated difference between assets and liabilities within governmental funds, and it allows the City to meet its contractual obligations, fund disaster or emergency costs, provide cash flow for timing purposes and fund non-recurring expenses appropriated by Council. This policy establishes limitations on the purposes for which Fund Balances can be used in accordance with Governmental Accounting Standards Board (GASB) Statement Number 54.

The City’s Fund Balance will report up to five components:

1. Non-spendable Fund Balance – amounts that are not in a spendable form or are required to be maintained intact. Assets included in this category are prepaid items, inventory, and non-financial assets held for resale.

2. Restricted Fund Balance – represents the portion of fund balance that is subject to legal restrictions, such as grants or hotel/motel tax and bond proceeds.

3. Committed Fund Balance – describes the portion of fund balance that is constrained by limitations that the Council has imposed upon itself and remains binding unless the Council removes the limitation.

4. Assigned Fund Balance – is that portion of fund balance that reflects the City’s intended use of the resource and is established in a less formal method by the City for that designated purpose.

5. Unassigned Fund Balance – represents funds that cannot be properly classified in one of the other four categories.

Operating Reserves/Fund Balances

The General Fund’s Unassigned Fund Balance should be at least 33% of the General Fund’s annual operating expenditures. This percentage is the equivalent of four months operational expenditures. The General Fund’s annual operating expenditures are defined as all personnel and operations expenditures less those related to the operation of the Solid Waste Services department, airport and golf course. Any expenditure funded with General Fund Balance is also excluded from this calculation.

The General Fund’s Assigned for Technology Fund Balance is replenished each year at a level sufficient for the City’s technology needs based on a recommendation by Management.

The General Fund’s Assigned for Capital Projects Fund Balance is adopted by Council with the acceptance of the fiscal year end financial statements. At the end of each fiscal year, any available fund balance that is not restricted or allocated to technology is added to the balance of the General Fund’s Assigned for Capital Projects Fund Balance.

The Enterprise Fund working capital should be maintained at 33% of total operating expenses or the equivalent of four months.

Liabilities and Receivables

Procedures will be followed to maximize discounts and reduce penalties offered by creditors. Current liabilities will be paid within 30 days of receiving the invoice. Accounts Receivable procedures will target collection for a maximum of 30 days from service. Receivables aging past 120 days will be sent to a collection agency. The Finance Director is authorized to write-off noncollectible accounts that are delinquent for more than 180 days, provided proper delinquency procedures have been followed. The Finance Director will make an annual report to the City Council of the status of delinquent write-offs of non-collectible accounts.

Capital and Debt Service Funds

Monies in the Capital Projects Funds should be used within 24 months of receipt or within a reasonable time according to construction schedule. Balances will be used to generate interest income to offset construction cost. Any unused monies can be used to fund similar projects as outlined by bond covenants and remaining excess funds will be transferred to the Debt Service Fund, provided that this complies with the bond covenant.

Revenues in the Debt Service Fund are based on property tax revenues, interest earnings and transfers from other funds. Reserves in the Debt Service Fund are designed to provide funding between the date of issuance of new debt and the time that property tax levies are adjusted to reflect the additional debt. Reserve levels should not exceed one month of average annual debt service.

Revenue obligations will maintain debt coverage ratios as specified by the bond covenants.

Ratios/Trend Analysis

Ratios and significant balances will be incorporated into monthly, quarterly and financial reports. This information will provide users with meaningful data to identify major trends of the City’s finances through analytical procedures. We have selected the following ratios/balances as key indicators:

• Fund Balance/Equity (FB/E):

Assets – liabilities

AL (acceptable level) > 33.0% of operations

• Working Capital (CA-CL):

Current assets less current liabilities AL > 33.0% of operations

• Current Ratio (CA/CL):

Current assets divided by current liabilities AL > 1.00

• Quick Ratio (Liquid CA/CL): “Liquid” current assets divided by current liabilities AL > 1.00

• Debt/Assessed Ad Valorem Taxes (D/AV):

Debt divided by assessed Ad Valorem value AL < 5

• Debt Ratio - % (CL+LTL / TA):

Current liabilities plus long term liabilities divided by total assets

AL < 1.00

• Enterprise Operational Operating Coverage (OR/OE):

Operating revenue divided by operating expense AL > 1.25

Our goal is to develop minimum/maximum levels for the ratios/balances above through analyzing City of Temple historical trends and anticipated future trends. We will also analyze/compare City of Temple to other municipalities to develop these acceptable levels.

INTERNAL CONTROLS

Written Procedures

Wherever possible, written procedures will be established and maintained by the Director of Finance for all functions involving cash handling and/or accounting throughout the City. These procedures will embrace the general concepts of fiscal responsibility set forth in this policy statement.

Department Heads Responsibilities

Each Department Head is responsible to ensure that good internal controls are followed throughout their Department, that all Financial Services Department directives or internal controls are implemented, and that all independent auditor internal control recommendations are addressed.

STAFFING AND TRAINING

Adequate Staffing

Staffing levels will be adequate for the fiscal functions of the City to operate effectively. Overtime shall be used only to address temporary or seasonal demands that require excessive hours. Workload allocation alternatives will be explored before adding staff.

Training

The City will support the continuing education efforts of all financial staff members including the investment in time and materials for maintaining a current perspective concerning financial issues. Staff will be held accountable for communicating, teaching, and sharing with other staff members all information and training materials acquired from seminars, conferences, and related education efforts.

Awards, Credentials, Recognition

The Financial Services Department will support efforts and involvement which result in meeting standards and receiving exemplary recitations on behalf of any of the City’s fiscal policies, practices, processes, products, or personnel. Staff certifications may include Certified Public Accountant, Management Accountant, Certified Internal Auditor, and Certified Cash Manager.

The Financial Services Department will strive to maintain a high level of excellence in its accounting policies and practices as it prepares the ACFR. The ACFR will be presented annually to the Governmental Finance Officers Association (GFOA) for evaluation and consideration for the Certificate of Achievement for Excellence in Financial Reporting. The Budget will also be submitted to the GFOA for evaluation and consideration of the Distinguished Budget Presentation Award.

INVESTMENT POLICY

The Public Funds Investment Act, Chapter 2256, Texas Government Code, as amended, (the “PFIA”) prescribes that each City must adopt rules governing its investment practices and to define the authority of the investment officers. The following Investment Policy addresses the methods, procedures, and practices, which must be exercised to ensure effective and judicious fiscal management of the City’s funds.

The Director of Finance, Assistant Director of Finance, Treasury & Debt Division Director, CIP Financial Manager and designated Accountant II’s are authorized as the Investment Officers of the City of Temple, Texas, and are responsible for all investment decisions and activities.

SCOPE

This policy applies to all investment activities of the City’s funds under its control, except those subject to other investment covenants, or excluded by contract. The Investment Policy will govern the activities of the Investment Officers and designated deputies in their management of all public funds covered by this Investment Policy.

To make effective use of the City’s resources, all funds shall be pooled for investment purposes, except for those funds required to be accounted for in other accounts as stipulated by applicable laws, bond covenants, contracts or City policy. The pooled funds will include, but are not limited to, the funds of the General Fund, Water & Wastewater, GO Interest & Sinking, Hotel/Motel, Capital Projects, Federal/State Grant, Drainage, and Tax Increment Funds. Bond Proceeds may be invested in separate portfolios. The Firemen’s Pension Fund, Deferred Compensation Plans, and any investments donated to the City for a particular purpose, or under terms of use specified by the donor, are outside the scope of this Investment Policy.

This policy also requires the formal adoption of an Investment Strategy that specifically addresses each of the City’s fund groups (see section “Investment Strategy”).

OBJECTIVES

The primary objectives of the City investment activities, in order of priority, shall be:

Safety – Investments shall be undertaken in a manner that seeks to ensure the preservation of principal.

Liquidity – The City’s investment portfolio will remain sufficiently liquid to enable the City to meet all operating requirements, which might be reasonably anticipated.

Yield – The City’s investment strategy is conservative. Given this strategy, the benchmark used by the Director of Finance to determine whether market yields are being achieved shall be the average rolling 90-day T-bill rate. Weighted average yield to maturity shall be the portfolio performance standard. Return on investment is of least importance compared to the safety and liquidity objectives.

Each investment transaction shall seek to first ensure that principal losses are avoided, whether they are from issuer defaults or erosion of market value.

DELEGATION OF AUTHORITY

The Director of Finance may designate deputies to assist with the management of the investment portfolio, but only the City Council may designate Investment Officers.

The Investment Officers shall be responsible for all transactions, compliance with internal controls, and ensuring that all safekeeping, custodial, and collateral duties are in compliance with this Investment Policy and other applicable laws and regulations.

STANDARD OF CARE

Investments shall be made with judgment and care, under prevailing circumstances, that a person of prudence, discretion, and intelligence would exercise in the management of the person’s own affairs, not for speculation, but for investment, considering the

probable safety of capital and the probable income to be derived. This investment principle shall be applied in the context of managing the overall investment portfolio.

The Investment Officers, acting in accordance with written procedures and exercising due diligence, shall not be held personally responsible for an individual issuer’s credit risk or market price changes, provided that deviations from expectations are reported in a timely manner to the City Manager, and appropriate action is taken to control adverse developments.

ETHICS AND CONFLICTS OF INTEREST

The Investment Officers and designated deputies shall refrain from any personal business activity that could conflict with proper execution of the investment program, or which could impair their ability to make impartial investment decisions. An Investment Officer who has a personal business relationship with a business organization offering to engage in an investment transaction with the City shall file a statement with the Texas Ethics Commission and the City Council disclosing that personal business interest. A disclosure statement will also be filed if an Investment Officer is related within the second degree by affinity or consanguinity, as determined under Chapter 573, to an individual seeking to sell an investment to the City.

For the purpose of this section, an individual has a personal business relationship with a business organization if:

• The individual owns 10 percent or more of the voting stock or shares of the business organization, or owns $5,000 or more of the fair market value of the business organization;

• Funds received by the individual from the business organization exceed 10 percent of the individual’s gross income for the previous year; or

• The individual has acquired from the business organization during the previous year investments with a book value of $2,500 or more for the personal account of the individual.

ACCOUNTING/REPORTING

The Investment Officers shall, not less than quarterly, prepare and submit to the City Council a written report of investment transactions for all funds covered by this Investment Policy for the preceding reporting period. The report should:

• Describe the investment position of the entity on the date of the report;

• Be prepared and signed by the Investment Officers;

• Contain a summary statement that states the beginning market values, ending market value, and fully accrued interest for the reporting period;

• State the book value and market value of each separately invested asset at the beginning and end of the reporting period by type of asset and fund type invested;

• State the maturity date of each separately invested asset that has a maturity date;

• State the compliance of the investment portfolio as it relates to the City’s Investment Policy, the City’s Investment Strategy, and the Public Funds Investment Act; and

• The reports should be formally reviewed at least annually by an independent auditor and the results of that audit reported to the City Council by that auditor.

The method used to monitor the market value of acquired investments is to obtain market prices from a recognized entity independent from the original transaction.

The City will seek to control the risk of loss due to failure of an investment issuer by monitoring the ratings of portfolio positions to ensure compliance with the rating requirements imposed by the Public Funds Investment Act. Not less than quarterly, the Investment Officers will obtain from a reliable source the current credit rating for each held investment that has a PFIA-required minimum rating and will include this information in the quarterly report.

DIVERSIFICATION

The City will diversify use of investment types and issuers to avoid incurring unreasonable risks inherent in over-investment in specific instruments, individual issuers, or maturities (when appropriate).

The investment portfolio shall not exceed the following guidelines without prior approval of the City Manager:

• With the exception of U.S. Treasury securities and authorized pools, no more than 80% of the total investment portfolio will be invested in a single investment type.

• Commercial paper shall not exceed more than 5% of the total investment portfolio.

• With the exception of U.S. Treasury securities and authorized pools, no more than 40% of the total investment portfolio shall be invested with a single issuer.

• The maximum maturity for each investment and the total portfolio will be timed to mature to meet cash flow needs established by the cash flow analysis. The maximum maturity of any individual investment shall not exceed three (3) years.

• The maximum dollar-weighted average maturity of the total investment portfolio is 270 days.

Maturity schedules shall be timed according to anticipated liquidity needs. Investments, from time to time, may be liquidated before maturity for cash-flow or portfolio restructuring purposes. To meet these disbursement schedules, market gains or losses may be required. Any losses for early maturity liquidation should

be minimized, and they should be reported as such to the City Manager in a timely manner. Actual risk of default shall be minimized by adequate collateralization, where applicable. Market risk shall be minimized by diversification of investment type and maturity.

The Investment Officers shall routinely monitor the contents of the investment portfolio, the available markets and the relative values of competing instruments, and shall adjust the investment portfolio accordingly, keeping in mind the overall objectives of the investments.

CASH FLOW ANALYSIS

The Director of Finance monitors cash flows for all of the City’s fund types. The purposes will be to determine liquidity needs and the available funds for investing.

AUTHORIZED INVESTMENTS

The following is a list of authorized investments:

• Obligations issued, guaranteed, insured by, or backed by the full faith and credit of the United States or its agencies and instrumentalities (i.e. U.S. Treasury and Agency Issues), including obligations of the Federal Home Loan Bank, the Federal Deposit Insurance Corporation, and U.S. Agency Letters of Credit.

• Obligations issued, guaranteed, insured by, or backed by the State of Texas. Obligations issued by counties, cities, and other political subdivisions of the State of Texas that are rated as to investment quality by a nationally recognized investment rating firm not less than A or its equivalent.

• Deposits in Financial Institutions, which are guaranteed or insured by the Federal Deposit Insurance Corporation or its successor or the National Credit Union Share Insurance Fund or its successor and are secured in compliance with Section XII Collateralization Requirements and placed in compliance with the PFIA.

• Fully collateralized repurchase agreements that have a defined termination date and are secured by cash or obligations of the United States or its agencies and instrumentalities. The securities purchased

by the City must be pledged to the City, held in the City’s account and deposited at the time the investment is made with the City’s custodial bank. Repurchase agreements can only be placed through primary government securities dealers or financial institutions doing business in Texas.

• Commercial paper with a stated maturity of 270 days or less from the date of issuance. Commercial paper must be rated not less than A-1 or P-1, or an equivalent, by at least two nationally recognized credit rating agencies or rated by one credit rating agency plus fully secured by an irrevocable letter of credit issued by a domestic bank.

• Investment pools that are authorized by Council, invest only in investments approved by the Public Funds Investment Act, have an advisory board, and are continuously rated no lower than AAA or AAA-m or at an equivalent rating by at least one nationally recognized rating agency. Investment pools must comply with all requirements of the Public Funds Investment Act and provide an offering circular, investment transaction confirmations, and monthly reports.

• S.E.C. registered no-load money market mutual funds that comply with federal Securities and Exchange Commission Rule 2a-7 and the Public Funds Investment Act and are continuously rated no lower than AAA or at an equivalent rating by at least one nationally recognized rating agency.

An investment that requires a minimum rating under this Policy does not qualify as an authorized investment during the period the investment does not have the minimum rating. The Investment Officers will take all prudent measures that are consistent with this Policy to liquidate an investment that does not have the minimum rating. The Investment Officers will not be required to liquidate investments that were authorized investments at the time of purchase.

The Investment Officers are specifically prohibited from investing in:

• Structured notes, investments with inverse-floaters, collateralized mortgage obligations, or any other form of derivatives;

• Any investment not authorized by this policy or the Public Funds Investment Act;

• Any investment pool in which the City would own more than 20% of the market value of the pool;

• Highly sophisticated investments not freely conducted in the marketplace (e.g., derivatives); and

• Any one mutual fund in which the City would own more than 10% of the total assets of the mutual fund.

The Investment Officers are also specifically prohibited from borrowing funds for the purpose of reinvesting the funds to leverage return.

ELIGIBLE INSTITUTIONS

The following financial institutions are eligible for consideration for investment transactions by the Investment Officers:

• State or national banks with a main or branch office in the State of Texas;

• Savings banks with a main or branch office in the State of Texas;

• State or federal credit unions with a main or branch office in the State of Texas;

• Brokers approved and designated as primary dealers by the Federal Reserve Bank of New York;

• Secondary or regional brokers who meet the following requirements:

• Registered and in good standing with the Financial Industry Regulatory Authority (FINRA);

• Maintain Texas State Registration;

• Have net capital of $1 million or more for Delivery Versus Payment investment transactions or net capital of $50 million or more for Repurchase Agreement transactions; and

• Have at least five (5) years of operation.

• Local government investment pools, (i.e. Texpool, TexSTAR, etc.); and

• S.E.C. registered money market mutual funds.

A written copy of the City’s Investment Policy shall be presented to any local government investment pool offering to engage in an investment transaction with the City. The qualified representative of the business organization (e.g. local government investment pool or discretionary investment management firm) shall

execute an Investment Policy Certification substantially to the effect that the business organization or has:

• Received and reviewed the City’s Investment Policy; and

• Agrees to comply with the requirements of the Public Funds Investment Act.

A list of individual qualified broker/dealers authorized to engage in investment transactions with the City shall, at least annually, be reviewed, revised, and adopted by the City Council (see section “List of Authorized Brokers/ Dealers”). All broker/dealers will have on file Trading Authorization Agreements with the City.

INVESTMENT PURCHASES/ TRADES

The City will determine investment requirements based on cash flow analysis and current cash positions. The City will create a competitive environment to evaluate available options best suited for the City’s requirements.

Investment selections and term will be determined in accordance with, (1) safety of principal, (2) cash flow needs, (3) investment type as a percentage of total investment portfolio, and (4) yield.

Brokers/dealers are not encouraged to contact the City on currently available securities that the broker/dealers believe are items of interest to the City.

The Treasury & Debt Division Director will obtain investment alternatives and get approval from an Investment Officer prior to making any investment decision. All security purchases and trades conducted through the City will be settled with the City’s thirdparty safekeeping agent using Delivery versus Payment (DVP).

The Director of Finance, Assistant Director of Finance, Treasury & Debt Division Director, designated CIP Financial Manager, designated Senior Accountants, City Manager, and City Secretary are the only individuals authorized to wire funds for the City. Dual authorization shall be used for all non-repetitive wire transfers.

The City’s Investment Officer must approve any substitution of securities on repurchase agreements. The City will only enter repurchase agreements under the terms of the Master Repurchase Agreement or similar format.

COLLATERALIZATION REQUIREMENTS

Consistent with the requirements of the Public Funds Collateral Act, Chapter 2257, Texas Government Code, as amended, the City will require full collateralization of all non-insured deposits with depository institutions. To anticipate market changes and provide a level of security, the collateralization level for marketable securities pledges will be a combined market value of at least 102% of principal and accrued interest on the ledger deposits less the amount insured by the Federal Deposit Insurance Corporation. Securities pledged as collateral shall be held in the City’s account by an independent third-party with whom the City has a current custodial agreement. A clearly marked evidence of pledge must be supplied to the City for retention. The City must approve any release and/or substitution of collateral before such action is taken. Collateral shall be reviewed at least monthly to assure that the market value of the securities pledged equals or exceeds the required amount. When Federal Home Loan Bank Letters of Credit are pledged as collateral, the value of the Letter of Credit shall be at least 100% of principal and accrued interest of the deposit less the amount insured by the Federal Deposit Insurance Corporation. Deposit specific Federal Home Loan Bank Letters of Credit should extend at least three (3) business days beyond the maturity date of the deposit.

Obligations authorized by the Public Funds Collateral Act are acceptable for collateralization purposes. The City reserves the right, in its sole discretion, to accept or reject any form of insurance or collateralization pledged towards deposits.

All financial institutions pledging securities as collateral shall be required to sign a collateralization agreement with the City. The agreement shall define the City’s rights to the collateral in case of default, bankruptcy, or closing and shall establish a perfected security interest in compliance with Federal and State regulations, including:

• The agreement must be in writing;

• The agreement must be executed by the financial institution and the City contemporaneously with the deposit;

• The agreement must be approved by the Board of Directors or designated committee of the financial institution and a copy of the meeting minutes must be delivered to the City; and

• The agreement must be part of the financial institution’s “official record” continuously since its execution.

Private insurance coverage is not an acceptable collateralization form.

INVESTMENT TRAINING

In order to ensure the quality and capability of investment management, the Investment Officers shall attend:

• At least one training session to accumulate at least ten (10) hours of instruction relating to the Investment Officer’s responsibilities within 12 months after taking office or assuming duties.

• Investment training sessions not less than once in a two-year period that begins on the first day of the City’s fiscal year and consists of the two consecutive fiscal years after that date and accumulate not less than eight (8) hours of instruction relating to investment responsibilities.

Training must include education in investment controls, security risks, strategy risks, market risks, diversification of the investment portfolio, and compliance with the Public Funds Investment Act.

All training shall be from an independent source on the list of approved training seminar sponsors (see section “Approved Training Seminar Sponsors”).

CONCLUSION

The Investment Officers will adhere to the Investment Policy in all investment decisions of the City. All current investment activity, which does not comply with the above stated Policy, will be allowed to mature, and all future investment activity will be performed under the terms of this Policy.

In conjunction with the annual financial audit, a compliance audit will be performed on management controls and adherence to this Policy.

An annual review of the Investment Policy and Strategy will be conducted by the Director of Finance. The Investment Policy and Strategy, with any changes, will then be presented for the City Council to review and adopt. Formal adoption of the Investment Policy and Strategy will be documented in the minutes of the City Council meeting and the adopting ordinance.

Investment Strategy

The Investment Strategy of the City of Temple, Texas, is adopted to provide investment guidelines that will minimize the risk of loss of principal. To make effective use of the City’s resources, all monies shall be pooled into one fund, except for those monies required to be accounted for in other accounts as stipulated by applicable laws, bond covenants, contracts, or City policy. Investment priorities (in order of importance) are as follows:

• Suitability – Any investment allowed by the Investment Policy is suitable. Maturity schedules shall be timed according to anticipated needs.

• Safety of Principal – All investments should be of high quality with no perceived default risk.

• Liquidity – Bank Deposits, local government investment pools and money market mutual funds shall provide daily liquidity. Fixed maturity investments shall provide liquidity as required by anticipated needs.

• Marketability – Securities should have an active and efficient secondary market to enable the City to liquidate investments prior to the maturity for unanticipated cash requirements.

• Diversification – The City will diversify use of security types, issuers, and maturities as per the Investment Policy.

• Yield – The City’s investment strategy is conservative. The benchmark shall be the average rolling 90-day T-bill rate.

List Of Authorized Brokers/Dealers

A list of Broker/Dealers that are authorized to engage in investment transactions with the City shall, at least annually, be reviewed, revised, and adopted. The following Broker/Dealers are authorized for use by the Investment Officer:

• SouthState / Duncan-Williams

• FHN Financial

• Hilltop Securities, Inc.

• Great Pacific Securities

• MultiBank Securities, Inc.

• Rice Financial Products

• SAMCO

• Stifel Fixed Income Capital Markets

• Wells Fargo Securities

Approved Training Seminar Sponsors

All investment training shall be from an independent source approved by the City Council. The following sponsors are hereby approved:

• Government Finance Officers Association (GFOA and GFOAT);

• Texas Society of Certified Public Accountants (TXCPA);

• Texas Municipal League (TML);

• Government Treasurers’ Organization of Texas (GTOT);

• Council of Governments;

• Sponsors approved by the TXCPA and GFOA, GFOAT, GTOT, to provide CPE credits; or

• University of North Texas.

ACFR – Annual Comprehensive Financial Report

AL – Acceptable level

APWA – American Public Works Association

BRA – Brazos River Authority

CA – Current assets

CCN – Certificate of Convenience and Necessity

CDBG – Community Development Block Grant

CEG – Community Enhancement Grants

CIP – Capital Improvement Program

CL – Current liability

CO – Certificate of Obligation

CPA – Certified Public Accountant

CSI – Customer Service Inspection

DF WWTP – Doshier Farm Wastewater Treatment Plant

EMS – Emergency Medical Services

EPA – US Environmental Protection Agency

EST – Elevated storage tank

FBO – Fixed-based operations

FOG – Fats, Oils & Grease

FTE – Full-time equivalent

FY – Fiscal year

GAAP – Generally Accepted Accounting Principles

GFOA – Government Finance Officers Association

GIS – Geographic Information Systems

GO – General Obligation

GTOT – Government Treasurers’ Organization of Texas

HVAC – Heating, ventilation & air conditioning

I&S Fund – Interest and Sinking Fund

ICMA – International City/County Management Association

ISO – Insurers Services Office

ITS – Information Technology Services

KPI – Key performance indicators

KTMPO – Killeen-Temple Metropolitan Planning Organization

LTN – Limited Tax Notes

M&O – Maintenance and operations

MCIP – Mobility Capital Improvement Program

MG – Million gallons

MGD – Million gallons per day

O&M – Operations and maintenance

OCU – Organized Crime Unit

OE – Operating expense

OR – Operating revenue

PARD – Parks & Recreation Department

RNAV – Area navigation

RZ – Reinvestment Zone No. 1

SBITA – Subscription-based Information Technology Arrangements

TA – Transportation Alternatives

TBD – To be determined

T-B WWTP – Temple-Belton Wastewater Treatment Plant

TCEQ – Texas Commission on Environmental Quality

TEDC – Temple Economic Development Corporation

TIRZ – Tax Increment Reinvestment Zone

TISD – Temple Independent School District

TML – Texas Municipal League

TPDES – Texas Pollution Discharge Elimination System

TSCPA – Texas Society of Certified Public Accountants

TxDOT – Texas Department of Transportation

UBO – Utility Business Office

UR – Utility Revenue

W&WW – Water and Wastewater

WWTP – Wastewater Treatment Plant

A Account

A code comprised of numbers used to classify how specific dollar amounts come into the City or how they are spent.

Accrual Accounting

A basis of accounting in which revenues are recognized in the accounting period in which they are earned, and expenses are recognized in the period in which they are incurred.

Ad Valorem Tax

A tax levied on the assessed value of real property (also known as “property taxes”).

Amortization

The process of paying money that is owed for something by making regular payments over a long period of time.

Appropriation

A specific amount of money authorized by City Council to make expenditures and incur obligations for specific purposes, frequently used interchangeably with “expenditures”.

Arbitrage

A value that is established for real and personal property for use as a basis for levying property taxes. Property values are established by the Bell County Appraisal District.

Assessed Valuation

The difference between the interest expense paid by the bond debt issuer and the earnings from the invested proceeds. Tax-exempt municipal bond issuers are subject to Federal arbitrage compliance rules as a condition of bond covenants or other issuance requirements.

Assessment Ratio

The ratio at which the tax rate is applied to the tax base. The assessment ratio is currently set at 100% by State law.

Audit

A comprehensive examination as to the manner in which the government’s resources were actually

utilized, concluding in a written report. A financial audit is a review of the accounting system and financial information to determine how government funds were spent and whether expenditures were in compliance with the legislative body’s appropriations. A performance audit consists of a review of how well the government met its stated goals.

B

Balance Sheet

A financial statement that discloses the assets, liabilities, reserves and balances of a specific governmental fund as of a specific date.

Balanced Budget

A budget in which estimated revenues equal estimated expenditures. The City defines “balanced budget” as the operating budget balancing with current revenues, which may include beginning fund balances less required reserves as established by City Council, greater than or equal to current expenditures/expenses.

Bond

A written promise to pay a specific sum of money, called the face value or principal amount, at a specific date or dates in the future, called the maturity date, together with periodic interest at a specified rate.

Bonded Debt

The portion of indebtedness represented by outstanding bonds.

Budget

A plan of financial operation specifying expenditures to be incurred for a given period to accomplish specific goals, and the proposed means of financing those goals.

Budget Calendar

The schedule of key dates or milestones that the City departments follow in preparation, adoption, and administration of the budget.

Budget Document

The official plan showing how the City finances all of its services.

Budget Message

The opening section of the budget that provides the City Council and the public with a general summary of

the most important aspects of the budget, changes from the previous fiscal year, and recommendations of the City Manager. This section is also referred to as the City Manager’s transmittal letter.

Budget Year

From October 1st through September 30th, which is the same as the Fiscal Year.

Budgetary Control

The control or management of a governmental unit or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues.

C

Capital Assets

Assets of a long-term character that are intended to continue to be held or used, such as land, buildings, improvements other than buildings, machinery and equipment.

Capital Equipment

Equipment with a value in excess of $5,000 and an expected life of more than two years.

Capital Equipment Budget

The portion of the annual budget that appropriates money for the purchase of capital equipment. This is different from expenditures for salaries, utilities and office supplies. Examples include vehicles, furniture, machinery, building improvements, microcomputers, and special tools. The definition of capital varies according to the policy established by each jurisdiction. For the City of Temple, capital is defined as items with a value of at least $5,000 and a useful life of more than two years.

Capital Improvement Program

A plan for capital expenditures to provide long-lasting physical improvements to be incurred over a fixed period of several future years. This is the way major streets, bridges, municipal buildings, fire stations and central service facilities are repaired and built. In addition, debt financing distributes the burden of the cost of items with long life spans over more generations of users.

Capital Improvement Program Budget

The Capital Improvement Plan Budget is a separate budget from the operating budget. Items in the CIP are

usually capital assets and construction projects designed to improve the value of the government assets.

Capital Lease

When a capital asset is leased and is balanced by a longterm liability. The amount of the asset and liability is equal to the present value of the future lease payments.

Capital Outlay

Expenditures which result in the acquisition of or addition to capital assets.

Capital Projects Fund

A fund created to account for financial resources to be used for the acquisition or construction of major capital facilities or equipment.

Cash Accounting

A basis of accounting in which transactions are recorded when cash is either received or expended for goods and services.

Cash Management

The management of cash necessary to pay for government services while investing temporary cash excesses in order to earn interest revenue. Cash management refers to the activities of forecasting the inflows and outflows of cash, mobilizing cash to improve its availability for investment, establishing and maintaining banking relationships, and investing funds in order to achieve the highest interest and return available for temporary cash balances.

Community Development Block Grant (CDBG)

Federal HUD entitlement funds to meet a variety of needs of low-income citizens including housing, infrastructure, equipment, facilities and public services.

Certificate of Obligation (CO)

Legal debt instruments used to finance capital improvement projects. Certificates of obligation are backed by the full faith and credit of the government entity and are fully payable from a property tax levy. Certificates of obligation differ from general obligation debt in that they are approved by the City Council and are not voter approved.

Certified Tax Roll

A list of all-taxable properties, values and exemptions in the City. This roll is established by the Bell County Tax Appraisal District.

Character

The method of classifying expenditures. The three major characters used by the City are: personnel services –1100 & 1200, operations – 2100 thru 2600 & 8000, and capital outlays – 6000.

Contingency

The appropriation of reserve funds for future allocation in the event specific budget allotments have expired and additional funds are needed.

Current Taxes

Taxes that are levied and due within the ensuing fiscal year.

D

Debt Service

The payment of principal and interest on borrowed funds.

Debt Service Funds

Used to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest.

Delinquent Taxes

Taxes remaining unpaid after January 31st.

Department

An administrative division of the City having management responsibility for an operation or a group of related operations within a functional area.

Department of Housing & Urban Development (HUD)

Federal agency that provides block grant funds to meet needs of low-income citizens

Depreciation

The decrease in value of physical assets due to use and the passage of time.

E

Encumbrance

A commitment of funds against an appropriation. It may be in the form of a purchase order or a contract.

Enterprise Fund

A fund used to account for operations financed and operated in a manner similar to private business enterprises in that they are self-supported by user fees. These funds use full accrual accounting.

Estimated Revenue

The amount of revenue expected to be collected during the year.

Expendable Trust Fund

These funds are used to account for assets held by the City in a trustee capacity or as an agent for individual, private organizations, other governments, and/or other funds. They are accounted for in essentially the same manner as governmental funds.

Expenditure

The incurring of liability, the payment of cash, or the transfer of property for the purpose of acquiring an asset or service or settling a loss.

Expense

A charge incurred in an accounting period, whether actually paid in that accounting period or not.

F

Fiscal Year

October 1st through September 30th of each year.

Fiduciary Fund

Fiduciary funds are used to account for assets held by a government as an agent or trustee for individuals, private organizations, or other governmental units.

Franchise Fee

A fee paid by public service businesses for use of City streets, alleys and property in providing their services to the citizens of a community. Services requiring franchises include electricity, telephone, natural gas, taxicabs, ambulances, and cable television.

Full Faith and Credit

A pledge of the general taxing power of the City to repay debt obligations. This rm is typically used to reference general obligation bonds.

Full-Time Equivalent (FTE)

A quantifiable unit of measure utilized to convert hours worked by part-time, seasonal or temporary employees into hours worked by full-time employees. Full-time employees work 2080 hours annually. A part-time employee working 1040 hours annually represents a .5 FTE.

Fund

A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein. Funds are usually established to account for activities of a certain type.

Fund Balance

The excess of assets over liabilities for governmental funds.

G

General Fund

The general operating fund of the City. It is used to account for all financial resources except those required to be accounted for in another fund.

General Ledger

A file that contains a listing of the various accounts necessary to show the financial position and results of City operations.

General Obligation Bonds

Bonds that finance a variety of public projects such as streets, buildings, and capital improvements. The repayment of these bonds is usually made from the General Fund. They are backed by the full faith and credit of the City. Voter approved

General Obligation Debt (GO)

The supported bonded debt, which is backed by the full faith and credit of the City.

Goal

A long-term, attainable target for an organization—its vision of the future.

Governmental Fund

Referring to the General Fund, all Special Revenue Funds and the Debt Service Fund.

Grant

Contributions or gifts of cash or other assets from another government to be used for a specific purpose, activity, or facility

HHOME-HUD Housing Program

A federal program to meet the housing needs of low-income households through rehabilitation for homeowners and rental units, new housing construction, and through rental assistance.

IInterest and Sinking Fund (I&S Fund)

Also referred to as Debt Service Fund.

Income

Funds available for expenditures during a fiscal year.

Infrastructure

Substructure or underlying foundation of the City (e.g. streets, utility lines, water and wastewater facilities, etc.)

Interfund Transfers

Amount transferred from one fund to another.

Intergovernmental Revenue

Revenues received from another governmental entity, such as county, state or federal governments.

Internal Service Fund

Fund used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the City, or to other governments, on a cost reimbursement basis.

Inventory

A detailed listing of property currently held by the City.

LLevy

To impose taxes, special assessments, or service charges for the support of City activities.

Limited Tax Note Funding (LTN)

LTNs are typically a direct obligation issued on a pledge of the general taxing power for the payment of the debt and has a seven-year maximum maturity. LTNs do not require voter approval as a prerequisite to issuance.

Line-Item Budget

A budget that lists each expenditure category (salary, materials, telephone service, travel, etc.) separately along with the dollar amount budgeted for each specified category.

Long-Term Debt

Any unmatured debt that is not a fund liability with a maturity of more than one year.

M

Modified Accrual Accounting

A basis of accounting in which revenues are recorded when collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period, and, expenditures are recognized when the related liability is incurred.

N

Non-operating Expenditures

The costs of government services which are not directly attributable to a specific City program or operation. An example includes debt service obligations.

Non-operating Revenues

The incomes received by the government that are not directly attributable to providing a service. An example is interest on investments.

O

Objectives

A specific, measurable, and observable result of an organization’s activity that advances the organization toward a goal.

Operating Budget

A financial plan that presents proposed expenditures for the fiscal year and estimates of revenue to finance them.

Operating Transfers

Legally authorized transfers from a fund receiving revenue to the fund through which the resources are to be expended.

P

Performance Budget

A budget that focuses upon activities rather than line items. Workload and unit cost data are involved to gauge the efficiency of services. Typical data that is analyzed includes miles of streets paved per year, cost of paved streets per mile, tons of garbage collected per employee hour, and cost per employee hour of garbage collection.

Policy

A plan, course of action, or guiding principle, designed to set parameters for decisions and actions.

Program Budget

A budget that focuses upon the goals and objectives of the City rather than how it is organized and how it spends its money.

Property Tax

Taxes that are levied on both real and personal property according to the Property’s valuation and tax rate.

Proprietary Fund

Used for business-like activities, typically operates on an accrual basis.

R

Reconciliation

A detailed analysis of changes in actual revenue or expenditure balances within a fund.

Requisition

A written request from a department to the purchasing office for specific goods or services. This action precedes the authorization of a purchase order.

Reserve

An account used to indicate that a portion of a fund’s balance is legally restricted for a specific purpose and is, therefore, not available for general appropriation.

Retained Earnings

The accumulated earnings of an Enterprise or Internal Service Fund which have been retained in the fund and which are not reserved for any specific purpose.

Revenue

All money received by a government other than expense refunds, capital contributions, and residual equity transfers.

Revenue Bond

Bonds whose principal and interest are payable exclusively from user fees.

Risk Management

An organized effort to protect the City’s assets against loss, utilizing the most economical methods.

S

Source of Revenue

Revenues are classified according to their source or point of origin..

Special Revenue Funds

Funds used to account for the proceeds of specific revenue sources (other than special assessments, expendable trusts, or major capital projects) that are legally restricted to expenditures for specific purposes.

T

Tax Base

The total value of all real and personal property in the City as of January 1st of each year, as certified by the Appraisal Review Board.

Tax Levy

The total amount of taxes imposed by the City on taxable property, as determined by the Bell County Tax Appraisal District.

Tax Rate

The tax rate is set by Council and is made up of two components; debt service and operations rates.

Texas Commission on Environmental Quality (TCEQ)

State regulatory agency for environmental quality control. TCEQ replaced Texas Natural Resource Conservation Commission - TNRCC.

U

Unencumbered Fund Balance

For budget purposes, the unencumbered fund balance is the amount of undesignated balance of a fund, which is available for allocation.

Utility Revenue Bonds (UR Bonds)

Bonds that constitute special obligations of the City secured solely by a lien on a pledge of the net revenues of the water and sewer system.

VVoucher

A document showing that a transaction has occurred.

WWorking Capital

The amount of an entity’s current assets minus the amount of its current liabilities.