Loading...
HomeMy WebLinkAboutCity of Irving - Public Financial ReportAnnual ReportAnnual Report POPULAR ANNUAL FINANCIAL REPORTFiscal Year Ended September 30, 2021 2020-21 FISCAL YEAR City of Irving, Texas MESSAGE FROM THE MAYOR From the world-renowned Williams Square Plaza Mustangs in Las Colinas’ “Headquarters of Headquarters” to award-winning exotic cuisine, live entertainment, arts and culture – Irving, Texas, sets the bar with premier accessibility, service delivery and inclusive amenities. Located in the Dallas-Fort Worth (DFW) Metroplex adjacent to the DFW International Airport, Irving balances a residential, neighborhood feel with a thriving, urban community filled with unique shopping, fun things to do and great food. The 2020 U.S. Census reaffirmed the city’s greatest asset: Irving is a multinational and multicultural melting pot. The population grew 18.6% over the past 10 years and is projected to top 304,680 by 2030. Irving is also home to one of the oldest black freedmen's settlements in Dallas County (Bear Creek Community) and boasts a diverse Hispanic/Latin American population of 41% Hispanic (2020 U.S. Census). The multicultural layers across the city are one of Irving’s greatest features, and the diverse tapestry also supports a mixture of unique shopping, dining and cultural experiences in Irving. Thank you for Reading the City of Irving – Popular Annual Financial Report (PAFR) Last year, the city’s inaugural PAFR won the Government Finance Officers Association (GFOA) Award of Excellence. The City of Irving’s annual report provides a community profile, accomplishments and activities overview, as well as high-level, easy-to-read budgetary, financial and trend data. I hope you enjoy learning more about our fantastic city! Richard H. Stopfer Mayor Mayor Richard H. Stopfer CONTENTS City Council, Governance 1 About Irving, City Manager Message 2 History, City Profile, Demographics 3 Access, Amenities, Lifestyle, Vibrant Economy 4 A Look Ahead, A Look Back 5 Financial Highlights 6-11 Glossary of Terms 11 Accomplishments, Awards 12 Stay Informed, Social Media 13 Irving City Council The City of Irving is governed by a council-manager form of government where the City Council sets city policy and the City Manager is responsible for implementing that policy and managing city operations. The council consists of a mayor and eight council members who are elected for three-year terms. Elected officials are under a mixed system, which includes three at-large districts (Mayor, place 2 and 8), and six single- member districts (places 1, 3, 4, 5, 6 and 7). EMAIL Mayor and City Council members ccouncil@cityofirving.org COUNCIL MEETINGS Irving City Council meetings are held on designated Thursdays at 7 p.m. in the Council Chambers at Irving City Hall, 825 W. Irving Blvd. Work Sessions are held prior to council meetings and begin at various times depending on the agenda. Work Sessions are open to the public in the first floor Council Conference Room at Irving City Hall, 825 W. Irving Blvd. Check specific meeting agendas to confirm start times. Left to Right: Kyle Taylor, Dennis Webb, John C. Danish, Al Zapanta, Mark Zeske, J. Oscar Ward, Allan E. Meagher, Phil Riddle, Mayor Richard H. Stopfer Visit CityofIrving.org/Agendas for meeting dates, agendas and instructions for speaking at council meetings. Meetings are streamed live at ICTN.tv and on local cable channels. On-demand meeting archives are available at CityofIrving.org/ICTN-on-Demand or ICTN.tv. Founded in 1903 and Incorporated in 1914 2,246 Full-Time-Equivalent City Employees The City of Irving is Governed by an At-Large Mayor, Six Single-District Council Members and Two At-Large District Council Members 21 Appointed Boards, Commissions and Committees with Almost 200 Irving Residents Serving Various Volunteer Functions Irving is in the Heart of North Texas and Home to One of the Most Diverse Zip Codes in the Nation – 75038 1 Governance Irving, TX MESSAGE FROM THE CITY MANAGER Moving the City of Irving forward requires balancing strategic financial planning with community needs and expectations. From an annual budget standpoint, funding priorities must be refined and distributed so that city resources are maximized across 67.9 square miles to more than 256,000 residents and 10,000-plus businesses. Establishing the budget each year is the city’s highest priority and provides a roadmap for the projects and work plans for the year ahead. By the Numbers The City of Irving manages 80 facilities totaling 1.2 million square feet, 80 parks totaling almost 2,000 acres, 32 miles of trails, 7,000+ amenities, 730 miles of water infrastructure, 670 miles of sewer pipes and 2,940 lane miles of roads, streets and striping. Future in Focus Strategy The city's 5-year operational strategic plan is called our Future in Focus. Each city department presented Future in Focus presentations to City Council in 2021. The presentations provided an in-depth overview of each department and five-year plans for projects, services, programs and staffing. As a result of the exercise, Future in Focus will serve as the city’s operational strategic plan framework for all services, starting with Fiscal Year 2021-22. This plan works in tandem with the city's 5-year capital plans such as Road to the Future and Drainage Solutions for a Better Tomorrow. Chris Hillman City Manager 2 The financial data highlighted in the Popular Annual Financial Report (PAFR) is designed to provide a summary view of the city’s financial activities for Fiscal Year 2020-21 (FY21). Information included in this report can be found in greater detail in the FY21 Annual Comprehensive Financial Report (ACFR) located at CityofIrving.org/ACFR or contact the Finance Department by mail at 825 W. Irving Blvd., Irving, TX 75060 or by phone at (972) 721-2401. The Financial Report was prepared in accordance with Generally Accepted Accounting Principles (GAAP) and was audited by independent certified public accounting firm Weaver and Tidwell, L.L.P. 2020-21 City of Irving, Texas Annual Comprehensive Financial Report for the Fiscal Year ended September 30, 2021 FISCAL YEAR ABOUT IRVING Our Vision Irving will be the model for safe and beautiful neighborhoods, a vibrant economy and exceptional recreational, cultural and educational opportunities. Our Mission Deliver exceptional services and promote a high quality of life for residents, visitors and businesses. Value Statements We have PRIDE in all that we do. We are:  Professional in our interactions with the community, our customers and each other.  Resilient means we never give up in our quest for service excellence.  Innovative by always seeking out better ways to achieve our goals.  Dependable in our actions and desire to see our work through completion.  Ethical through commitment to always do right for our city, residents and coworkers. Chris Hillman Irving: An Exceptional Community Nestled between Dallas and Fort Worth, Irving is the model of an urban area that offers big city amenities with a suburban feel. Appealing to residents, businesses and visitors, the city maintains some of the lowest taxes, fees and water rates in North Texas, and Irving has been recognized for its high-quality parks, golf courses and dining options. Downtown Irving is part of the larger Irving Heritage District, which includes unique areas that make up the heart of Irving. The tapestry of land uses comprise some of Irving’s most historic and picturesque areas, such as Centennial Park, Heritage Park and Main Street Plaza. Several city facilities are located within walking distance of downtown Demographics History of Irving Settlers came to the area that is now Irving in the 1850s, and communities such as Sowers, Kit, Shady Grove, Union Bower, Finley, Estelle and Bear Creek sprang up in the last half of the 19th century. The new town of Irving, founded in 1903 by J.O. Schulze and Otis Brown, eventually included most of these settlements. Irving was officially incorporated April 14, 1914. Schulze and Brown, who were employed by the Chicago, Rock Island & Gulf Railway, arrived in 1902 to survey a railroad route between Fort Worth and Dallas. Having decided that this area would be an ideal town site, they bought 80 acres from the Britain family in 1902. The co-founders sold the first town lots at a public auction on Dec. 19, 1903. The post office at nearby Kit was moved to Irving in 1904. 67.9 Area in Square Miles RACE BREAKDOWN 21.0%White 12.4%Black 22.3%Asian 41.1% Hispanic,Any Race 3.2%Other, NH (2020 Census) $72,951 Median FamilyIncome (2019 ACS) 256,684Population (2020 Census)32Median Age (2019 ACS) 40.8%Bachelor’s Degree or Higher (2019 ACS) 3 Irving, including the Civic Center Complex (City Hall), the Jack D. Huffman Community Building (Irving Archives and Museum), South Irving Library and the Heritage Senior Center. Irving’s Las Colinas is home to the largest office park in North Texas. With more than 26 million square feet of office space, 221 buildings and 7,500 tenants, Irving is a corporate powerhouse. More than 10% of Fortune 500 companies are located here, including eight corporate headquarters. Significant nonprofit operations also call Irving home, including Big Brothers Big Sisters, Boy Scouts of America and Mothers Against Drunk Driving. Centrally located in the region, state, nation and world, Irving serves as an integral global transportation hub. Residents and businesses enjoy easy access to national and international air travel, regional and national highways, and regional public transit. CITY PROFILE Vibrant Economy 8 FORTUNE 500 HEADQUARTERS  Exxon Mobil  McKesson  Kimberly-Clark  Fluor  Vistra Energy  Pioneer Natural Resources  Celanese  Commercial Metals 4 FORTUNE 1,000 HEADQUARTERS  Michaels  Nexstar Media Group  Flowserve  Darling Ingredients ECONOMIC INCENTIVE AGREEMENTS  Created 377 New Jobs  Retained 1,703 Current Jobs  699,000 Square Feet of New/Retained Commercial Space  $177.3 Million in New Annual Taxable Sales Sourced to the City  Combined $11.0 Million in Net New Taxable Value on Real Property and Business Personal Property  Assisted with More Than 12 Real Estate Transactions and Economic Incentive Agreements By the Numbers  253,533 Jobs in Irving  $717.6 Million in Construction Valuation  12,761 Permits Issued  5,310 High Wage Jobs Added and Retained  80.8% Office Occupancy Rate  94.0 Million Sq. Ft. Commercial Space Occupied TOP 10 PRIVATE EMPLOYERS Citi 6,688 Vistra Energy 5,400 Verizon Communications 3,260 Microsoft Corporation 2,858 Accenture 2,235 Irving Mall 2,100 Christus Health 2,000 YRC Freight 1,941 DFW International Airport 1,700 Michaels Corporation 1,358 Access  Amenities  Lifestyle Home of DFW International Airport and Adjacent to Dallas Love Field Airport Trinity Railway Express (TRE) with Two Stations in Irving Connecting Passengers to Destinations Throughout Dallas and Tarrant Counties Dallas Area Rapid Transit (DART) Commuter Rail Line and Local Buses The DART Orange Line has Six Stops in Irving, connecting to both Airports Four 18-hole Championship Golf Courses More than 80 Parks, 32 Miles of Trails, Four Libraries and a Newly Remodeled Municipal Golf Course Smithsonian-Affiliated Arts Center, Four Museums, Three Symphonies and Award-Winning Theater Productions Home of Toyota Music Factory, an Entertainment and Restaurant Complex featuring the 8,000- person capacity The Pavilion at Toyota Music Factory and Texas Lottery® Plaza 4 New Investments $214.1 Million Number of Businesses10,000+Daytime Population328,045 5 A Look Back Completed $11.8 million in parks projects including Levy Event Plaza, Georgia Farrow Recreation Center expansion, Sam Houston Trail Park renovation, Rock Island Bike and Pedestrian Trail and Delaware Creek Trail Connector. Voters passed a $563 million bond package to fund projects that include street improvements, updates to aging infrastructure, land for parks and new public safety facilities. INTERCHANGE CONNECTOR PROJECT Texas Department of Transportation’s $301 million Irving Interchange project began in late 2020 and is anticipated for completion in mid-2023. A LOOK AHEAD HIGH PROFILE EVENTS  Professional golfers and 50 celebrity players are coming to Irving for the inaugural ClubCorp Classic at the Las Colinas Country Club April 19-24, 2022.  The Irving Convention Center at Las Colinas welcomes A-Kon, an annual four-day convention held June 3-5, 2022. North America’s longest running convention primarily focused on anime.  The Professional Triathletes Organization (PTO) is bringing the 2022 PTO U.S. Open to Irving Sept. 17-18, 2022. HERITAGE PARK Celebrated the grand opening of Heritage Park in December 2021 with Holidays at Heritage. BONDIRVING 2021 11 6 7 _ 0 1 1 1 2 2 WINTER • Q1 2022 SH 183/ SH 114/ SL 12/ SP 482 (IRVING INTERCHANGE) PROJECT FACT SHEET SH 183/SH 114/SL 12/SP 482 (IRVING INTERCHANGE) • PROJECT FACT SHEET TEXAS DEPARTMENT OF TRANSPORTATION TxDOT graphic by DEAN HOLLINGSWORTH/Information SpecialistSOURCE: Texas Department of Transportation. MATERIALS THAT WILL BE USED: *Map shown for purposes of scale. 35E183183 183 114 12 482 121 mile IRVING DALLASDALLASIRVING = 4.6 MILES = 4.8 MILES 32 BRIDGES will be constructed including: 170,000 LINEAR FEET of concrete bridge beams. (That equals 32.2 MILES) 200,000 CUBIC YARDS of concrete 700+ drilled shafts foundations 90,000 TONS of hot mix asphalt 500+ columns will be built as part of this project 2.8 MILLION POUNDS of steel plate beams 41 retaining walls will be constructed 1.2 MILLION SQUARE FEET of reinforced concrete slab 10 DIRECT CONNECTORS between Loop 12, SH 183, SH 114 and Spur 482. 22 OVERPASS BRIDGES along Loop 12, SH 183, SH 114 and Spur 482. 261,000 SQ FT of concrete will be used, which is about 4.5 TIMES as big as the area of an American football eld: 4.6 MILES of roadway and 4.8 MILES of bridge will be built as part of this project.* PROJECT OVERVIEW The project will include the reconstruction of interchanges at SH 183, SH 114, Loop 12 and Spur 482. Loop 12 will be completely reconstructed and widened from six to eight lanes for a length of 1.2 miles that begins on the south end of Union Bower Road to the north of Texas Plaza Drive. The project will also include the widening of SH 114 from Loop 12 to SH 183 and Spur 482 with direct connectors. Spur 482 will be reconstructed from west of Century Center Boulevard to the interchange and will tie into SH 183 with direct connectors. The overall length of the project is about 9.6 miles including bridges and direct connectors. ƒPhase 1 of the Irving Interchange was completed in 2013 which reconstructed the interchanges at SH 114 and Loop 12. ƒThe SH 183 Midtown Express design-build project also recently completed interim improvements in the area. ƒThe Irving Interchange project will construct the ultimate phase of the interchanges at SH 183, Loop 12, SH 114, and Spur 482. PROJECT DETAILS ƒCSJ’s: 0581-02-124, 0094-03-060 ƒLoop 12: Texas Plaza Dr. to Union Bower Rd. (1.2 mi.) ƒSH 114: Loop 12 to SH 183 (1 mi.) ƒSpur 482: W of Century Center Blvd. to SH183 (1 mi.) ƒSH 183: E of Carl Rd. to Grauwyler Rd. (1.8 mi.) ƒProject Cost: $301 million ƒConstruction Begin: Late 2020 ƒEst. Construction Completion: mid-2023 PROJECT STATUS ƒProject is at ~42% completion, ~31% elapsed time. ƒNew on-ramp on northbound Loop 12 frontage road just north of Union Bower has been completed and opened for traffic. ƒ11 retaining walls have been completed along Loop 12, SH 183, SH 114 and Spur 482. ƒRoadway work such as asphalt concrete pavement and subgrade preparation continue along Loop 12, SH 183 and SH 114. ƒSeveral substructures for bridges over Loop 12, SH 183 and Spur 482 including direct connectors are currently under construction. ƒDrainage culverts and pipes along SH 114 and Spur 482 are under construction. ƒCity of Irving utility work 99% is completed. FOR A DETAIL MAP OF THE IRVING INTERCHANGE: SEE PAGE 2 » Financial Highlights STATEMENT OF ACTIVITIES (Changes in Net Position) Irving’s fiscal year (FY) runs Oct. 1 to Sept. 30. The city’s statement of activities for fiscal years ending Sept. 30, 2019- 2021 are shown in the chart below. ACTIVITIES/CHANGES IN NET POSITION (in Thousands)2021 2020 2019 Revenues $496,730 $465,446 $482,086 Less: Expenses $418,767 $427,556 $490,862 Increase (Decrease) in Net Position $77,963 $37,890 ($8,776) Net Position, Beginning of Year $1,006,826 $968,936 $977,712 Net Position, End of Year $1,084,789 $1,006,826 $968,936 Over time, increases or decreases in the city’s net position may be an indication of whether the financial situation of the city is improving or deteriorating. The City of Irving’s overall net positionincreased 8% or $78 Million from the prior fiscal year. The three components of net position are: NET INVESTMENT IN CAPITAL ASSETS The most significant portion of net position ($940.4 Million) is invested in capital assets. Irving uses these capital assets to provide a variety of public goods and services to its residents. For that reason, these assets are not available for future spending. Irving’s investment in capital assets is reported net of related debt. RESTRICTED NET POSITION This portion of net position ($79.7 Million) is restricted, representing funds that are limited to construction activities, payment of debt or specific programs by law. UNRESTRICTED NET POSITION The remaining portion of net position ($64.7 Million) is unrestricted, representing resources that are available for services. $1,084,788,736 FY 2020-21 Net Position GENERAL FUND BALANCE General Fund balance represents city reserves and amounts nonspendable, committed assigned or unassigned for special purposes. These are shown below for the fiscal years ending Sept. 30, 2019-2021 in the chart below: (in Thousands)2021 2020 2019 Nonspendable $20 $10 $182 Committed $100 $100 $3,224* Assigned $72 $71 $3,756* Unassigned $101,506 $83,065 $71,942 $101,698 $83,246 $79,104 6 87% 7% 6% As of Sept. 30, 2021, THE FUND BALANCE OF THE GENERAL FUND WAS $101.7 Million Aaa/AAA Municipal Bond Rating FROM MOODY’S AND S&P GLOBAL Capital Assets Restricted Unrestricted * In FY20 the city created the Economic Developement Incentive Fund where substantially all of these balances are now reported. PROPERTY TAX The largest share of property tax collected goes to one of three Independent School Districts (ISD) serving Irving residents: Irving ISD, Carrollton-Farmers Branch ISD or Coppell ISD. Other taxing authorities include the city, Dallas County, School Equalizations, Parkland Hospital and the Dallas County Community College. FY21 Total Property Tax Bill Breakdown * The average Irving homeowner will pay $997.18 per year, or $2.73 per day in city property taxes Based on Average Single-Family Taxable* Home Value of $209,809 with a 20% Homestead Exemption PROPERTY TAX RATE DISTRIBUTION City Property Tax Rate Remains Constant for the Seventh Consecutive Year at $0.5941/$100 Valuation 2021 2020 2019 Maintenance and Operation 0.4741 0.4741 0.4741 Debt Service 0.1200 0.1200 0.1200 0.5941 0.5941 0.5941 The Average Taxable Value for an Irving Home is $220,694 with an Average Market Value of $281,434 RESERVE REQUIREMENTS City Reserves The city has a Minimum Fund Balance Policy to target a minimum General Fund balance for operations that is 30% of annual revenues. This financial policy ensures an adequate fund balance in operating funds to maintain liquidity, as well as provide the city with capital in the event of unexpected financial impacts, such as economic downturns and natural disasters. As of Sept. 30, 2021, the city has a general fund reserve rate of 40.3%.40% Financial Highlights 53%School Districts in Irving Average Tax Rate$1.2799 Annual Total$2,365.43 25%Dallas County Entities Tax Rate$0.6398 Annual Total$1,073.95 22%City of Irving Tax Rate$0.5941 Annual Total$997.18 7 The City’s Debt Service Reserve Balance was $16.5 Million According to the Dallas Central Appraisal District (DCAD), the Total Estimated Taxable Value of all Property in Irving for the 2021 Tax Year is $31,371,495,332, an Increase of $2,988,021,755 New Commercial and Residential Construction added $544.6 Million in Taxable Value New Commercial Construction Increased by 47 Properties with an Average Value of $7.3 Million 8 Financial Highlights SALES TAX REVENUES Sales tax revenues are the second largest source of funding for governmental fund revenues. For the prior three years the city collected: (in Thousands) 2021 2020 2019 $82,068 $76,774 $76,735 FY21 SALES TAX ALLOCATION $677.1 Million in Sales Tax Revenues were Collected in Irving for FY21, 76% of which goes to the State of Texas Total Sales Tax Rate 8.25% State of Texas $512.9 M6.25% Irving $82.1 M DART $82.1 M1%1% Retail Trade Wholesale Trade Information Manufacturing Utilities Accommodation and Food Services Professional, Scientific and Technical Services Other Foundation, Structure and Building Exterior Contractors Administrative/Support, Waste Management and Remediation Services Real Estate and Rental and Leasing $22,566,039 $10,593,730 $8,837,073 $6,310,020 $6,273,518 $5,826,499 $5,558,468 $4,533,457 $3,398,628 $2,554,412 TOP 10 SALES TAX CATEGORIES TAXABLE VALUES Irving City Council Adopted a Balanced $687.9 Million Operating Budget, which Includes the General Fund and Several Dedicated Funds GENERAL FUND FINANCIAL TREND SUMMARY (in Thousands) REVENUES 2021 2020 2019 Taxes $214,366 $200,519 $207,116 Fees, License, Permits and Inspections $15,269 $11,440 $10,688 Fines, Forfeitures and Penalties $2,804 $4,000 $5,165 Charges for Services $3,604 $2,969 $512 Intergovernmental $14,147 $7,672 $6,857 Investment Income $163 $1,473 $2,183 Miscellaneous $1,727 $2,293 $8,103 $252,080 $230,366 $240,624 (in Thousands) EXPENDITURES 2021 2020 2019 General Government $48,940 $46,543 $46,131 Police $71,897 $69,434 $66,291 Fire $52,878 $49,889 $48,524 Public Safety Wellness Unit $4*-- Parks and Recreation $15,991 $15,622 $17,778 Municipal Court $2,931 $2,907 $3,002 Library $6,874 $7,095 $6,971 Community Development $6,645** $6,138** $17,888 Public Works $23,187 $20,685 $19,990 $229,347 $218,313 $226,575 *Department created during FY21 ** Approximately $11.5 million related to one-time incentive payments in FY19 to Toyota Music Factory located businesses that were nonrecurring in future years. 9 The General Fund accounts for 34% of all funds combined66% Dedicated Funds  17% Water and Sewer System Funds  14% Capital Improvement Funds  12% Debt Service Funds  11% Special Revenue Funds  12% Other Funds Include Internal Services, Grants, Solid Waste Services, Hotel/Motel Tax and Municipal Drainage Utility Financial Highlights The General Fund is the city’s main operating fund used to account for day-to-day operations except those required to be reported in other funds. The majority of city departments and personnel are budgeted in this fund. References herein to General Fund budget excludes funds aggregated with the General Fund as reported in the Annual Comprehensive Financial Report. FY21 GENERAL FUND $233 Million Budget$258 Million Actual The majority of General Fund revenues are generated from tax revenues. These primarily comprise of property taxes and sales taxes at city rates of $0.5941 per $100 valuation and 1% of taxable sales, respectively. The increase in tax revenue from FY20 to FY21 resulted primarily from an increase of $9.8 million in property tax and $4.1 million in sales tax. Expenditures increased from $218.3 million in FY20 to $229.3 million in FY21 resulting from reopening of city facilities and filling vacant positions that were previously closed or left vacant during FY20 due to the economic and health-related impacts caused by COVID-19. 34% Financial Highlights 10 FY21 Revenues 85.0% Taxes FY21 Expenditures 21.3%General Government 23.1% Parks &Recreation 31.3% Police 1.3% Municipal Court 2.9% Community Development 10.1% 7.0% Public Works FY21 GENERAL FUND EXPENDITURES HOW IS THE CITY’S GENERAL FUND ALLOCATED? The city’s total budget for FY21 was $687.9 Million. The General Fund is approximately $237.1 Million or approximately 34% of the total budget. Property tax and sales tax collections represent the largest sources of revenue for the General Fund. When combined with Franchise Fee revenue, tax collections comprise 85% of total General Fund revenues. Fire 3.0% Library 6.1% Fees, License, Permitsand Inspections 1.1% Fines, Forfeituresand Penalties 1.4% Charges for Services 5.6% Intergovernmental 0.1% Investment Income 0.7% Miscellaneous Public Works Community Development Library Municipal Court Parks and Recreation Public Safety Wellness Unit* Fire Police General Government Budget vs. Actuals $- $20,000 $40,000 $60,000 $80,000(in Thousands) Budget Actuals of Total General Fund Revenue Goes Toward Funding Police, Fire and Emergency Medical Services 49% *Department created during FY21 Assigned funds: Amounts set-aside by the city for specific purposes that are not restricted or committed. Committed fund balance: Amounts that can only be used for a specific purpose by formal action from City Council. Dedicated funds: Amounts set-aside for a specific purpose. Deferred outflows of resources: Amounts pending recognition as expenses in future periods. Deferred inflows of resources: Amounts pending recognition as revenues in future periods. Franchise fees: Charges to utility companies for the use of public rights-of-way. General fund: The main operating fund for the city. Intergovernmental: Revenue recognized from grant awards and reimbursement of operating costs by other funds. Net investment in capital assets: Capital assets, net of accumulated depreciation, reduced by outstanding capital related debt. Net position: The net position of the city is equal to city assets and deferred outflows reduced by liabilities and deferred inflows. Nonspendable funds: Fund balance representing assets not in a spendable form (i.e., inventory). Reserves: Amounts of fund balance that are not available for appropriation or are set-aside for a specific future use. Restricted fund balance: Amounts that can only be used for a specific purpose set by external entities. Restricted net position: Restricted assets reduced by liabilities and deferred inflows of resources related to those assets. Unassigned fund balance: Remaining amount that has not been assigned to other funds or been restricted, committed or assigned to specific purposes. Unrestricted net position: Remaining net position not included in net investment in capital assets or restricted net position. CAPITAL ASSETS Capital assets represent a significant portion of the city’s financial position and represent a long-term asset used in delivering services and providing for resident needs. Major Capital Asset Additions During FY21 Include (in Millions) Southwest Interceptors $8.6 M Fire Station No. 4 $4.4 M Rock Island Road Bike and Pedestrian Facility $3.7 M Georgia Farrow Renovations $3.2 M Levy Event Plaza $3.2 M DEBT Long-term debt represents borrowings used to finance the construction and purchase of capital assets used by the city. These comprise items for governmental and business-type activities. In FY21, the city issued $71.2 Million in new debt to fund a variety of planned capital projects ranging from building and park facility improvements and renovations to water main replacements and drainage improvements. 11 Financial Highlights Financial GLOSSARY OF TERMS Accomplishments AWARDS The City of Irving achieved What WorksCities Certification at the Silver level in 2021. What Works Cities Certification, the national standard of excellence in data-driven city governance, evaluates how well cities are managed by measuring the extent to which city leaders incorporate data and evidence in their decision-making, such as resource allocation, program effectiveness and achieving desired outcomes. Coordinated with the City of Grand Prairie and Dallas County to administer 22,000 COVID-19 vaccinations to Dallas County residents. Launched IrvingArchivesandMuseum.com, a new website providing a central information source for residents and visitors to learn how to visit the museum, explore Irving’s history, expand content from the temporary exhibitions program and provide educational resources. Launched public-facing dashboards for both the city’s strategic plan and Irving Connects, the city’s smart city initiative, in order to demonstrate achievement of goals associated with each. Visit CityofIrving.org/3357/Open-Government to view. Scenic City CertificationScenic TexasCapital Improvement Program Code Enforcement Association of Texas Community Service AwardCode Enforcement Department Excellence in Code Enforcement AwardBuilding Officials Association of TexasCode Enforcement Department Government Finance Officers Association Triple Crown Winner Certificate of Achievement for Excellence in Financial Reporting, Popular Annual Financial Award, Distinguished Budget Presentation AwardFinancial Services 2021 Adrian AwardsVisit Irving Safely Campaign (Gold)Irving Convention and Visitors Bureau Texas Best Practices Recognition Texas Best Practices RecognitionTexas Fire Chiefs Association Texas Police Chiefs AssociationIrving Fire Department Irving Police Department Accreditation with the Texas State Library and Archives Commission Irving Library Services 2021 Municipal Traffic Safety Initiative Award for High-Volume CourtsMunicipal Courts Education Center Irving Municipal Court 2021 Texas Employer Traffic Safety AwardNational Safety CouncilIrving Municipal Court Certificate of Planning Excellence Texas Chapter of the American Planning AssociationPlanning and Community Development 2021 Leading Fleet Award Government Fleet Magazine and the American Public Works AssociationFleet Operations Arbor Day Foundation Tree City USA – 13th Consecutive YearParks and Recreation Department State Maintenance Achievement AwardTexas Recreation and Park SocietyParks and Recreation Department 2021 TATOA Government Programming – 11 AwardsTexas Association of Telecommunications Officers and Advisors (TATOA)Irving Community Television Network (ICTN) Keep America Beautiful President’s Circle Award Keep Irving Beautiful12 Stay Informed 13 FACEBOOK 972 Posts 28,618 Followers 237,360 Total Engagement NEXTDOOR 571 Updates 42,480 Total Members 2,818 Total Reactions INSTAGRAM 585 Posts 955 New Followers 20,027 Total Engagement More than 105,000 People Follow Irving Across Social Media Search @TheCityofIrving and Join the Conversation LINKEDIN 340 Updates 4,374 Total Followers TWITTER 1,010 Tweets 871 New Followers 85,406 Total Engagement YOUTUBE 346 Posts 643,608 Viewers IRVING CITY SPECTRUM Award-Winning Monthly Newspaper Delivered to Approximately 103,000 Households IRVING CITY SPECTRUM BRIEFS One-page Insert Delivered to Residents in Monthly Utility Bills. CityofIrving.org/Publications Watch shows and live coverage provided by the award-winning ICTN. Watch via cable providers on the following channels. ICTN 1 ICTN 2 ICTN 3 Spectrum Channel 16 Channel 95 Channel 96 Frontier Channel 30 Channel 31 Channel 32 ON-DEMAND AND LIVE STREAMING ICTN.tv The City of Irving aims to keep residents and visitors informed of the latest news, events, programs and public meetings. The city offers numerous outlets for community engagement, including “Irving City Spectrum,” Irving’s monthly resident newspaper, and Irving Community Television Network (ICTN), as well as several social media channels. CityofIrving.org ANNUAL VISITS 2.4 MILLION PAGE VIEWS 5 MILLION 2020 Resident Survey Ranked City Website TOP COMMUNICATION TOOL DIGITAL NEWSLETTERS City information is distributed weekly through email newsletters. Sign up at CityofIrving.org/Newsletters SOCIAL MEDIA City of Irving  825 W. Irving Blvd., Irving, TX 75060  (972) 721-2600  CityofIrving.org The mural located in the Irving Arts Center sculpture garden was created by artist Francisco Mendoza with the help of 40 Irving students. The mural was dedicated in 2004 as part of the Centennial Celebration and portrays moments in Irving’s history. On the Cover