HomeMy WebLinkAbout092119 CC Min Budget Workshop
The City of West University Place
A Neighborhood City
CITY COUNCIL STAFF
Bob Higley, Mayor David J. Beach, City Manager
Kevin Trautner, Mayor Pro Tem Alan Petrov, City Attorney
John P. Barnes, Councilmember Thelma Gilliam, City Secretary
Lauri Lankford, Councilmember
Ed Sobash, Councilmember
CITY COUNCIL BUDGET WORKSHOP
MINUTES
The City Council of the City of West University Place, Texas, met in a workshop on Saturday,
September 21, 2019, in the Municipal Building, 3800 University, West University Place.
Call to Order. Mayor Higley called the workshop to order at approximately at 9:00 a.m. in the Municipal
Building Council Chambers. Council and Staff in attendance were: Mayor Pro Tem Trautner,
Councilmembers Barnes, Lankford and Sobash, City Manager Beach, City Secretary Gilliam, Human
Resource Director Urban, Finance Director Kalka, Fire Chief Taylor, Interim Public Works Director
Barrera, Interim IT Director Dang, Captain Niko, Sergeant Ly, and Treasurer Harrison
1. 2020 Budget
Matters related to discussion regarding the City’s annual budget, to include the City finances for all
funds, the Community Improvement Program, tax rates, staffing, fees, and revenue and expenditures
for all funds. Recommended Action: Discuss the annual budget process and provide staff with feedback and
direction as desired.
City Manager Beach presented an overview of the 2020 Budget for council to discuss with staff and
provide feedback and direction.
A copy of the presentation is attached.
2. Adjourn
With no further discussion, Mayor Higley adjourned the workshop at 2:04 p.m.
Prepared by: Thelma A. Gilliam, TRMC, City Secretary
Council Approved:
CITY COUNCIL
WORKSHOP
SEPTEMBER 21, 2019
•Budget Calendar
•Property Tax Rate
•Budget Summary
•General Fund
•Debt Service fund
•Water & Sewer Fund
•Solid Waste Fund
•Internal Service Funds
•Special Revenue Fund
•CIP
•Personnel
•Fee Schedule
2020 BUDGET WORKSHOP
Agenda
2
2020 BUDGET WORKSHOP
Budget and Tax Rate Adoption Calendar
•Monday, September 23 –Regular Council Meeting
•1st Public Hearing on Proposed 2019 Tax Rate
•Monday, September 30 –Special Council Meeting
•Public Hearing on Proposed 2020 Budget
•2nd and Final Public Hearing on Proposed 2019 Tax Rate
•Monday, October 7 –Regular Council Meeting
•2020 Budget and 2019 Tax Rate Adoption
•1st Reading of 2020 Fee Schedule
•Monday, October 28 –Regular Council Meeting
•2nd and Final Reading of 2020 Fee Schedule
3
2020 BUDGET WORKSHOP
4
West U’s Budget’s
Life Cycle:
5
PROPERTY TAX
RATE
2020 BUDGET WORKSHOP
6
PROPERTY TAX RATES
TAX YEAR 2018 2019 Inc. / (Dec)
EFFECTIVE RATE 0.31519 0.30264 (0.01255)
ROLLBACK RATE 0.33049 0.31909 (0.01140)
ACTUAL PROPOSED
MAINT. & OPERATION 0.19277 0.19251 (0.00026)
DEBT 0.12403 0.11952 (0.00451)
TOTAL RATE 0.31680 0.31203 (0.00477)
2020 BUDGET WORKSHOP
AVERAGE TAXABLE VALUE TAXPAYER
7
Tax Year 2018 Tax Year 2019 Tax Year 2019
@ 2018 Actual Rate @ Effective Rate @ Proposed Rate
Average taxable value -residence
homestead
$1,142,858 $1,198,614 $1,198,614
Tax rate per $100 assessed value 0.31680 0.30264 0.31203
Average Annual Tax $3,620.57 $3,627.49 $3,740.04
Average Monthly Tax $301.71 $302.29 $311.67
2019 Proposed VS
2019 Effective
2019 Effective VS
2018 Actual
2019 Proposed VS
2018 Actual
Value Increase (Decrease)$55,756 $55,756
Tax Increase (Decrease) from Value $0.00 $168.74 $173.98
Tax Increase (Decrease) from Rate $112.55 -$161.83 -$54.51
Average Taxpayer Annual Tax Increase
(Decrease) over 2018 $112.55 $6.91 $119.47
Increase (Decrease) per month $9.38 $0.58 $9.96
% Increase (Decrease) YTY 0.19%3.30%
8
COMBINED
SUMMARY
REVENUES &
EXPENDITURES
2020 BUDGET WORKSHOP
COMBINED SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCE/RETAINED EARNINGS
9
SOURCES
Beginning
Balance
(Estimated)Taxes
Licenses,
Permits, Fees
& Charges for
Services Other Total
Expenditures
and Transfers
Out
Ending
Balance
General Fund $ 8,828,468 $ 14,713,216 $ 3,779,000 $ 2,508,150 $ 21,000,366 $ 20,821,185 $ 9,007,649
Debt Service Fund $ 900,585 $ 7,810,741 -$ 1,236,983 $ 9,047,724 $ 9,047,783 $ 900,526
Water and Sewer Fund $ 826,178 -$ 8,002,000 $ 203,900 $ 8,205,900 $ 8,207,283 $ 824,795
Solid Waste Fund $ 449,248 -$ 1,786,200 $ 10,800 $ 1,797,000 $ 1,876,800 $ 369,448
Capital Project Fund $ 879,284 --$ 7,800 $ 7,800 $ 825,000 $ 62,084
2019 CO Fund $ 2,534,669 --$ 37,100 $ 37,100 $ 2,458,169 $ 113,600
Transportation Improvement Fund $ 1,330,613 --$ 64,142,200 $ 64,142,200 $ 62,611,000 $ 2,861,813
Water and Sewer Capital Fund $ 1,471,214 --$ 921,100 $ 921,100 $ 2,219,000 $ 173,314
Employee Benefit Fund $ 1,484,879 --$ 2,736,500 $ 2,736,500 $ 2,826,100 $ 1,395,279
Vehicle Replacement Fund $ 3,236,835 --$ 701,700 $ 701,700 $ 959,000 $ 2,979,535
Technology Management Fund $ 112,409 --$ 1,687,200 $ 1,687,200 $ 1,613,500 $ 186,109
Equipment Replacement Fund $ 2,542,229 --$ 723,700 $ 723,700 $ 181,800 $ 3,084,129
Parks Fund $ 96,254 --$ 51,400 $ 51,400 $ 43,000 $ 104,654
Friends of West U Parks Fund $ 617 -$ 478,000 $ 478,000 $ 478,000 $ 617
Court Technology Fund $ 22,730 --$ 8,000 $ 8,000 $ 2,000 $ 28,730
Tree Replacement Fund $ 269,244 --$ 34,600 $ 34,600 $ 50,000 $ 253,844
Court Security Fund $ 45,779 --$ 8,700 $ 8,700 $ 15,000 $ 39,479
Metro Fund $ 113,351 --$ 592,200 $ 592,200 $ 550,000 $ 155,551
Police State Forfeited Property Fund $ 27,882 --$ 500 $ 500 -$ 28,382
Police Training Fund $ 26,279 --$ 500 $ 500 -$ 26,779
Fire Training Fund $ 1,518 -----$ 1,518
Good Neighbor Fund $ 4,050 ----$ 2,500 $ 1,550
Total All Funds $ 25,204,316 $ 22,523,957 $ 13,567,200 $ 76,091,033 $ 112,182,190 $ 114,787,120 $ 22,599,385
10
GENERAL FUND
SUMMARY
REVENUES &
EXPENDITURES
2020 BUDGET WORKSHOP
GENERAL FUND –STATEMENT OF REV. & EXP.
11
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY DEPARTMENT
Actual Actual Budget Estimated Budget
2017 2018 2019 2019 2020
REVENUES:
AD VALOREM TAXES $10,897,253 $11,652,747 $11,920,468 $11,873,000 $12,532,716
SALES TAXES 1,064,672 1,172,256 1,110,900 1,184,000 1,184,000
FRANCHISE TAXES 1,159,730 1,128,060 1,085,500 1,074,500 985,500
OTHER TAXES 14,330 13,528 14,000 11,000 11,000
TOTAL TAXES 13,135,984 13,966,591 14,130,868 14,142,500 14,713,216
PERMITS, LICENSES AND FEES 542,903 668,594 527,500 590,150 574,000
CHARGES FOR SERVICES 2,803,900 3,034,958 2,782,800 3,193,225 3,205,000
FINES AND FORFEITURES 172,569 220,610 159,200 216,400 206,400
INVESTMENT EARNINGS 42,852 248,349 213,300 257,200 225,000
OTHER REVENUE 417,977 808,083 425,150 437,500 440,550
TRANSFERS IN 1,751,400 1,530,048 1,702,500 1,702,500 1,636,200
TOTAL REVENUES 18,867,586 20,477,233 19,941,318 20,539,475 21,000,366
EXPENDITURES BY DEPARTMENT:
ADMINISTRATION 1,209,075 1,317,355 1,623,685 1,578,950 1,565,010
FINANCE 2,217,546 2,006,284 2,207,500 2,936,680 2,151,275
POLICE 4,575,579 4,554,734 5,177,650 4,604,440 5,323,200
FIRE 3,492,944 3,598,587 3,589,450 3,613,330 3,870,000
PUBLIC WORKS 3,014,672 3,088,900 3,247,150 3,029,195 3,573,700
PARKS & RECREATION 3,597,884 3,698,880 4,056,700 4,126,275 4,338,000
TRANSFERS OUT 500,000 200,000 ---
TOTAL EXPENDITURES 18,607,701 18,464,739 19,902,135 19,888,870 20,821,185
NET REVENUES (EXPENDITURES)259,885 2,012,494 39,183 650,605 179,181
BEGINNING FUND BALANCE 5,905,484 6,165,369 7,192,857 8,177,863 8,828,468
ENDING FUND BALANCE 6,165,369 8,177,863 7,232,040 8,828,468 9,007,649
ASSIGNED*119,000 119,000 127,000 197,000 203,000
RESTRICTED**403,747 403,747 439,747 439,747 439,747
UNASSIGNED FUND BALANCE $ 5,642,622 $ 7,655,116 $ 6,665,293 $ 8,191,721 $ 8,364,902
* Assigned for City Manager's Contract
** Restricted for PEG fees
2020 BUDGET WORKSHOP
GENERAL FUND –REVENUE BY TYPE
12
AD VALOREM TAXES
59.7%
SALES TAXES
5.6%
FRANCHISE TAXES
4.7%
OTHER TAXES
0.1%
PERMITS, LICENSES AND FEES
2.7%
CHARGES FOR SERVICES
15.3%
FINES AND FORFEITURES
1.0%
INVESTMENT EARNINGS
1.1%
OTHER REVENUE
2.1%TRANSFERS IN
7.8%
2020 BUDGET WORKSHOP
GENERAL FUND-REVENUE –NOTABLE CHANGES
13
TYPE 2019 2020 Inc. / (Dec.)% Diff
Cable Franchise Fee 100,000 5,000 (95,000)-95.0%
Building Permits 649,000 705,400 56,400 8.7%
Alarm Monitoring Fees 700,000 730,000 30,000 4.3%
Municipal Court Fees 150,000 200,000 50,000 33.3%
Recreation Fees 1,730,900 2,108,200 377,300 21.8%
•Sales tax increase due to reducing our conservative estimates
•Franchise fee reduction due to recent State legislation
•Building permits due to a combination of increased activity & rate increase
•Alarm fees due to expected enrollment increase with enhanced functionality
•Court fees due to increased activity
•Recreation fees due to recent changes with program structure. There is also an increase in
instructor fees of $120,100
14
GENERAL FUND
EXPENDITURES
BY
DEPARTMENT
2020 BUDGET WORKSHOP
GENERAL FUND –EXPENDITURES BY TYPE
15
PERSONNEL
64.5%INSURANCE
1.2%
ELECTRICITY &
NATURAL GAS
2.3%
VEHICLE
REPLACEMENT
1.7%
TECHNOLOGY
MANAGEMENT
7.2%
EQUIP. REPLACEMENT
2.7%
MAINTENANCE
3.0%FUEL
0.4%
OTHER OPERATING
15.3%
TRANSFERS
1.7%CAPITAL
0.5%
2020 BUDGET WORKSHOP
ADMINISTRATION –NOTABLE CHANGES
16
OVERALL PERSONNEL COST $ (199,800)(18.07%)
Notable Changes Personnel
•City Manager Retirement (2019)$ (133,400)
•Reclassify Comm. Director to Assistant to the City Manager $ (49,000)
•Council foregoing pay $ (12,000)
Notable Changes Operations (New)
•Annual Strategic Vision & Goal Setting $ 30,000
•Marketing & Communications Firm $ 10,000
•Compensation Study $ 35,000
•Enhanced Communication Initiatives $ 10,000
•Citizens Academy $ 3,000
2020 BUDGET WORKSHOP
FINANCE DEPARTMENT –NOTABLE CHANGES
17
OVERALL PERSONNEL COST $ 121,950 17.53%
Notable Changes Personnel:
•New position -Grants / Purchasing Administrator $ 111,000
•Addition of 3rd Judge on court night $ 5,400
Notable Changes Operations
•Reduced cost associated retiree benefits $ (94,200)
•Electricity savings -City Hall and streetlights $ (37,800)
•Other benefits reduction $ (64,700)
2020 BUDGET WORKSHOP
POLICE DEPARTMENT –NOTABLE CHANGES
18
OVERALL PERSONNEL COST (net)$ 77,100 1.79%
Notable Changes Personnel
•Patrol Officer / Dispatch compensation restructuring $ 97,000
•New position -Crime Prevention / Public Information Officer
(DirectLink)$ 109,300
•Elimination of Support Services Manager / Upgrade Police
Officer to Sergeant $ (111,500)
Notable Changes Operations
•DirectLink Marketing $ 30,000
2020 BUDGET WORKSHOP
FIRE DEPARTMENT –NOTABLE CHANGES
19
OVERALL PERSONNEL COST $ 288,800 9.93%
Notable Changes Personnel
•Overtime increase due to paramedic school $ 121,000
•Retirement of a Captain $ 76,000
•Promotion of Firefighter -EMT to Firefighter Paramedic $ 18,000
Notable Changes Operations
•Replacement training mankin with upgraded model $ 9,600
2020 BUDGET WORKSHOP
PUBLIC WORKS DEPT. –NOTABLE CHANGES
20
OVERALL PERSONNEL COST $ 70,900 4.12%
Notable Changes Personnel
•New position -Facility Technician $ 79,000
•Public Works Director savings $ (22,000)
Notable Changes Operations
•New service vehicle for new Facility Technician $ 40,000
•City Engineer services $ 80,000
•Replat City owned property (combine sites into one parcel)$ 20,000
•Increase maintenance for streets and drainage $ 97,000
2020 BUDGET WORKSHOP
PUBLIC WORKS DEPT. –NOTABLE CHANGES
21
CONTINUED
Notable Changes Projects
•Project -Install a new awning over the gas pumps $ 10,000
•Project -Install new pool deck lighting $ 18,000
•Project -Replace City Hall & Recreation Center parking lot lights
with energy efficient LED $ 26,000
•Project -Replace HVAC Unit 1 Public Works Admin. Building $ 12,000
2020 BUDGET WORKSHOP
PARKS & REC. DEPT. –NOTABLE CHANGES
22
Note:
•increase in instructor fees has offsetting revenues of $377,300
•Requested in-kind contribution from Tri-Sports (trash, water,
electricity, rentals, etc.) is estimated at $50,000
OVERALL PERSONNEL COST $ 123,400 6.75%
Notable Changes Personnel
•New position -Program Specialist / Community Engagement $ 90,600
Notable Changes Operations
•Increased instructor fees -Recreation Center $ 99,600
•Increased instructor fees -Senior Services $ 20,500
•Parks programming study 5-year review/update $ 6,500
•Senior Services needs assessment/survey $ 10,700
•Electricity savings $ (16,000)
•Requested Contribution from Tri-Sports $ 125,000
2020 BUDGET WORKSHOP
PARKS & REC. DEPT. –NOTABLE CHANGES
23
CONTINUED
Notable Changes Maintenance
•Colonial Park Pool -replace check valve $ 4,000
•Colonial Park Pool -replace pump impeller $ 5,400
•Colonial Park Pool -replace EZ strainer $ 5,000
24
DEBT SERVICE
FUND
2020 BUDGET WORKSHOP
Debt Service Fund
25
•Debt service based on current outstanding debt including the Virtual Gate
project –any new debt will increase future year’s debt service
•Any decision on issuing new debt in 2020 will not affect the current debt
service rate.
TAX YEAR 2018 2019 Inc. / (Dec.)
Debt Service $ 0.12403 $ 0.11952 $ (0.00451)
(3.64%)
2020 BUDGET WORKSHOP
GENERAL FUND
Outstanding Debt Service
General Fund Obligation –Significant Reduction in 2021
26
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
$10,000,000
202020212022202320242025202620272028202920302031203220332034Annual Debt Service Requirements
Principal Interest
27
WATER & SEWER
FUND
2020 BUDGET WORKSHOP
WATER & SEWER FUND –REV. & EXP.
28
WATER AND SEWER FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2017 2018 2019 2019 2020
REVENUES:
FEMA REIMBURSEMENT $ -$ 54,672 $ -$ 22,500 $ -
WATER SERVICE 5,021,910 4,837,966 4,900,000 4,810,000 4,932,500
SEWER SERVICE 2,398,041 2,849,955 2,950,000 2,980,000 3,069,500
PENALTIES 53,487 60,405 55,000 62,000 60,000
CONNECTION FEE 62,395 99,850 70,000 88,300 80,000
EARNINGS ON INVESTMENTS 915 3,193 -13,000 12,300
MISCELLANEOUS 9,062 52,591 7,000 4,900 7,000
TRANSFER FROM EMPLOYEE BENEFIT FUND -29,700 --44,600
TOTAL REVENUE 7,545,810 7,988,332 7,982,000 7,980,700 8,205,900
EXPENDITURES BY DEPARTMENT:
DEBT SERVICE 1,250,528 1,196,193 1,196,038 1,196,038 1,184,183
FINANCE 278,441 238,800 246,800 239,005 271,700
PUBLIC WORKS 3,976,083 4,154,929 4,291,050 4,151,075 4,601,400
TRANSFER TO GENERAL FUND 1,545,500 1,250,000 1,250,000 1,250,000 1,250,000
TRANSFER TO WATER & SEWER CAPITAL PROJECTS -900,000 900,000 900,000 900,000
TOTAL EXPENDITURES 7,050,552 7,739,923 7,883,888 7,736,118 8,207,283
NET REVENUES (EXPENDITURES)495,257 248,410 98,112 244,582 (1,383)
BEGINNING WORKING CAPITAL 76,163 333,186 779,995 581,596 826,178
ENDING WORKING CAPITAL $ 571,420 $ 581,596 $ 878,107 $ 826,178 $ 824,795
2020 BUDGET WORKSHOP
WATER & SEWER FUND –EXPEND. BY TYPE
29
PERSONNEL
15.46%EQUIP., VEHICLE, BLDG. &
GROUNDS MAINT.
1.12%
WATER SYSTEM MAINTENANCE
2.41%
SEWER SYSTEM MAINTENANCE
2.07%
ELECTRIC SERVICE
4.51%
SURFACE WATER
18.64%
VEHICLE REPLACEMENT
1.11%
TRANSFER TO GENERAL
FUND
15.23%
TRANSFER TO W&S
CAPITAL RESERVE FUND
10.97%
VEHICLE REPLACEMENT
1.12%
TECHNOLOGY
MANAGEMENT
1.06%
OTHER OPERATING
12.98%
2020 BUDGET WORKSHOP
WATER & SEWER FUND–NOTABLE CHANGES
30
OVERALL PERSONNEL COST $ 69,950 5.84%
Notable Changes Personnel
•Retirement of a Crew Leader $ 44,600
Notable Changes Operations
•New -XFR of funds to Equipment Replacement Fund (W&S equip.)$ 86,900
•Electricity savings $ (80,000)
•Increase water system maintenance (prev. amount $160,000)$ 198,000
•Increase sewer system maintenance (prev. amount $151,000)$ 170,000
•City Engineer services increase (prev. amount $25,000)$ 50,000
2020 BUDGET WORKSHOP
WATER & SEWER FUND
31
CONTINUED
Notable Changes Projects
•Project cost increase (prev. amount $80,000)$ 165,000
Replace sludge line in Clarifier #1 -$25,000
Replace discharge line in lift station #2 -$25,000
Remove grit from WWTP digester basin -$115,000
•Wastewater treatment plant & equipment (Prev. amount $58,500)$ 101,000
Install new catwalk for employee safety during the cleaning process -$40,000
Replace SCADA equipment -$25,000
Purchase Dissolve Oxygen PH and solid monitoring probes -$10,000
Purchase camera for inspection of 45 degree turns in lateral sewer lines -$10,000
Replace two lift stations pumps -$16,000
2020 BUDGET WORKSHOP
WATER & SEWER FUND
32
WATER &SEWER RATES
Notable Changes Rates
Rate increase –water (avg.monthly bill)$ 1.86 2.32%
Rate increase –sewer (avg. monthly bill)$ 1.73 2.76%
TOTAL AVG. MOS. RATE INCREASE: $ 3.59
Based upon the average customer usage of 13,482 gallons per month,the
average bill would increase $3.59 per month or $43.08 per year.Customers
using more or less water each month will experience less or more than the
average increase.
Rate Increases:
•Water rates were last raised in April 2016
•Sewer rates were last raised in July 2018
2020 BUDGET WORKSHOP
WATER & SEWER FUND
Outstanding Debt Service
Water & Sewer Fund –Significant Reduction in 2023
33
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
2020202120222023Water & Sewer Annual Debt Service Requirements
Principal Interest
34
SOLID WASTE FUND
2020 BUDGET WORKSHOP
SOLID WASTE FUND
35
SOLID WASTE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2017 2018 2019 2019 2020
REVENUES
FEMA REIMBURSEMENT $ -$ 19,873 $ -$ -$ -
SOLID WASTE COLLECTION 1,729,184 1,750,275 1,752,000 1,735,300 1,785,700
SOLID WASTE SPECIAL COLLECTION 100 500 500 2,000 500
SALE OF RECYCLABLES 12,876 2,319 ---
EARNINGS ON INVESTMENTS 3,292 9,638 7,900 10,700 10,200
MISCELLANEOUS 39,881 10,348 600 700 600
TOTAL REVENUE 1,785,333 1,792,954 1,761,000 1,748,700 1,797,000
EXPENDITURES BY DIVISION
CURBSIDE SOLID WASTE 940,481 980,557 953,600 966,940 971,800
RECYCLING FACILITY 7,356 ----
CURBSIDE RECYCLING 291,184 340,477 365,800 373,625 395,100
CURBSIDE GREEN WASTE RECYCLING 153,562 167,587 191,700 192,025 199,900
TRANSFER TO GENERAL FUND 59,400 260,000 310,000 260,000 310,000
TOTAL EXPENDITURES 1,451,983 1,748,622 1,821,100 1,792,590 1,876,800
NET REVENUES (EXPENDITURES)333,350 44,332 (60,100)(43,890)(79,800)
BEGINNING WORKING CAPITAL 209,278 448,806 555,092 493,138 449,248
ENDING WORKING CAPITAL $ 542,628 $ 493,138 $ 494,992 $ 449,248 $ 369,448
working capital days 136 103 99 91 72
Working Capital Days 136 103 99 91 72
Reserve for unexpected revenue shortfalls
(10% of current revenue estimates)178,533 179,295 176,100 174,870 179,700
Over(under) reserve requirement 364,095 313,843 318,892 274,378 189,748
2020 BUDGET WORKSHOP
SOLID WASTE FUND
36
Rate Increase:
•Solid waste rates last raised in Jan. 2016
OVERALL PERSONNEL COST $ 21,300 4.32%
Notable Changes Personnel
None
Notable Changes Operations
Recycling disposal/processing fee increased (prev. amount $100,00)$120,000
Contract labor cost decreased (prev. amount $144,000)$140,000
Notable Changes Rates Monthly Annual
Rate increase -Regular $ 1.70 $ 20.40 5.00%
Rate Increase -Senior Discount $ 0.87 $ 10.44 5.00%
2020 BUDGET WORKSHOP
SOLID WASTE FUND –EXPEND. BY FUNCTION
37
CURBSIDE SOLID
WASTE
51.78%
CURBSIDE
RECYCLING
21.05%
CURBSIDE GREEN WASTE
RECYCLING
10.65%TRANSFER TO
GENERAL FUND
16.52%
2020 BUDGET WORKSHOP
SOLID WASTE FUND –EXPEND. BY TYPE
38
PERSONNEL
28.33%
SOLID WASTE
DISPOSAL FEE
17.52%
LANDFILL
MAINTENANCE
0.66%OTHER
CONTRACTED
SERVICES
15.70%
TRANSFER TO
GENERAL FUND
17.08%
VEHICLE
REPLACEMENT
11.84%
TECHNOLOGY
MANAGEMENT
2.43%
COMMUNITY
RELATIONS
1.16%
OTHER OPERATING
5.29%
39
INTERNAL SERVICE
FUNDS
2020 BUDGET WORKSHOP
INTERNAL SERVICE FUNDS
VEHICLE REPLACEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2017 2018 2019 2019 2020
TOTAL REVENUES 627,769 737,090 682,300 712,850 701,700
TOTAL EXPENDITURES 37,457 70,467 206,000 394,600 959,000
BEGINNING FUND BALANCE 1,661,650 2,251,961 2,367,761 2,918,585 3,236,835
ENDING FUND BALANCE $ 2,251,961 $ 2,918,585 $ 2,844,061 $ 3,236,835 $ 2,979,535
40
2020 BUDGET WORKSHOP
INTERNAL SERVICE FUNDS
41
VEHICLE REPLACEMENT FUND 2020 PURCHASES $ 959,000
2020 REPLACEMENTS
•Purchase Fire Pumper $ 750,000
•Purchase Fire Marshal / Backup Command Vehicle (1/2 ton truck)$ 32,000
•Purchase Animal Control / Code Enforcement Vehicles ( 1/2 truck or van)$ 56,000
•Purchase Building Inspector Vehicle (Small SUV)$ 27,000
•Purchase Water & Sewer Service Vehicle (1/2 ton truck)$ 30,000
•Purchase Public Works Service Vehicle (1/2 ton truck)$ 30,000
•Purchase Hydro Pack (water & sewer) $ 9,000
•Purchase Additional High Water Vehicle $ 25,000
2020 BUDGET WORKSHOP
INTERNAL SERVICE FUNDS
42
TECHNOLOGY MANAGEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2017 2018 2019 2019 2020
TOTAL REVENUES 1,476,741 1,607,428 1,621,300 1,624,100 1,687,200
PERSONNEL 601,387 665,182 592,700 633,345 535,000
OPERATIONS 860,586 801,414 964,800 997,020 1,078,500
TOTAL EXPENDITURES 1,461,973 1,466,596 1,557,500 1,630,365 1,613,500
BEGINNING FUND BALANCE*28 (22,157)74,302 118,674 112,409
ENDING FUND BALANCE $ 14,796 $ 118,674 $ 138,102 $ 112,409 $ 186,109
*2018 beginning fund balance reflects a prior period audit adjustment
2020 BUDGET WORKSHOP
INTERNAL SERVICE FUNDS
43
OVERALL PERSONNEL COST $ (57,700)(9.74%)
Notable Changes Personnel
•Reclassify IT Operations Manager to IT Analyst $ (31,000)
•Retired IT Director savings $ (41,000)
Notable Changes Operations
•New -transfer to Equipment Replacement Fund $ 20,000
•New-Hardware & software maintenance contracts $ 21,400
Office 365 webhosted service -$15,000
Neogov Onboarding /Offboarding -6,400
•New -Other contracted services -contracts $ 38,300
Secureworks penetration test -$12,300
Secureworks vulnerability test -$26,000
2020 BUDGET WORKSHOP
INTERNAL SERVICE FUNDS
44
EQUIPMENT REPLACEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2017 2018 2019 2019 2020
TOTAL REVENUES 878,968 698,011 613,600 625,100 723,700
TOTAL EXPENDITURES 86,749 400,927 257,800 213,000 181,800
BEGINNING FUND BALANCE 1,040,826 1,833,045 2,130,129 2,130,129 2,542,229
ENDING FUND BALANCE $ 1,833,045 $ 2,130,129 $ 2,485,929 $ 2,542,229 $ 3,084,129
Possible Renaming of Fund:
This fund provides monies for the replacement of
more than just equipment. Considering changing
name to Asset Replacement Fund in 2020.
2020 BUDGET WORKSHOP
INTERNAL SERVICE FUNDS
45
EQUIPMENT REPLACEMENT FUND 2020 PURCHASES $ 181,800
2020 PURCHASES
•Re-plaster Colonial Park Pool $ 117,500
•Replace two water pumps -City Hall chiller $ 11,000
•Recreation Center equipment -recumbent bike $ 5,900
•Recreation Center equipment -fixed arm elliptical $ 6,700
•Recreation Center equipment -two treadmills $ 18,800
•Colonial Park Pool equipment -umbrellas $ 5,900
•Colonial Park Pool equipment -chaise lounges $ 16,000
2020 BUDGET WORKSHOP
INTERNAL SERVICE FUNDS
46
EMPLOYEE BENEFITS FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2017 2018 2019 2019 2020
TOTAL REVENUES 2,496,751 2,344,461 2,652,500 2,471,050 2,736,500
TOTAL EXPENDITURES 2,315,156 2,076,303 2,716,100 2,522,100 2,826,100
BEGINNING FUND BALANCE 1,086,176 1,267,771 1,183,721 1,535,929 1,484,879
ENDING FUND BALANCE $ 1,267,771 $ 1,535,929 $ 1,120,121 $ 1,484,879 $ 1,395,279
2020 BUDGET WORKSHOP
INTERNAL SERVICE FUNDS
47
EMPLOYEE BENEFITS FUND
NOTABLE CHANGES
•Transfer to General Fund for known retirement $ 76,200
•Transfer to Water & Sewer Fund for known retirement $ 44,600
•Health insurance experienced a 2% rate reduction $ (217,000)
•Health insurance plan restructuring and HSA contribution $ 225,000
•Dental insurance rate increased by 24%$ 24,600
•Oct. 1, 2020 Insurance Budget (final 3 months of fiscal year) 10%$ 37,900
•New -required Hepatitis B test & shot $ 2,850
•New -job recruitment using online services $ 2,000
•New -incentive program for employees $ 5,000
Note
In order to get health related benefits on a calendar year,
the City will issue an RFP for dental & vision and request
a rate pass from our medical insurance provider
48
SPECIAL REVENUE
FUNDS
2020 BUDGET WORKSHOP
SPECIAL REVENUE FUNDS
49
PARKS DONATION FUND $ 43,000
NOTABLE CHANGES PROJECTS & EQUIPMENT
•Wier basketball players $ 10,000
•Colonial Park -stain east end decks $ 18,000
•Recreation Center -stretch room equipment / flooring $ 5,000
•Recreation Center -pool furniture replacement $ 5,000
•Community Building & Scout House -water boltle fillers $ 5,000
FRIENDS OF WEST U PARKS FUNDS $ 478,000
NOTABLE CHANGES PROJECTS
•Colonial Park Pool -water features $ 215,000
•Colonial Park -east redevelopment $ 263,000
2020 BUDGET WORKSHOP
SPECIAL REVENUE FUNDS
50
TREE REPLACEMENT FUND $ 50,000
NOTABLE CHANGES PROJECTS
•Tree Planting Program (prev. amount $35,000)$ 50,000
COURT TECHNOLOGY FUND $ 2,000
NOTABLE CHANGES PROJECTS
•Replace laptop computer $ 2,000
COURT SECURITY FUND $ 3,500
NOTABLE CHANGES PROJECTS
•Add third bailiff for court night $ 3,500
2020 BUDGET WORKSHOP
SPECIAL REVENUE FUNDS
51
METRO FUND $ 550,000
NOTABLE CHANGES PROJECTS
•Transfer to Transportation Improvement Fund (CIP)$ 550,000
52
2020-2024
COMMUNITY
IMPROVEMENT
PROGRAM (CIP)
2020 BUDGET WORKSHOP
COMMUNITY IMPROVEMENT PROGRAM (CIP)
53
PROJECTS FUNDED WITH EXISTING RESOURCES (PAYG)Funding Source 2020 Proposed
Budget
Sept. 17
Workshop
Bridge Management Plan Cash General Fund $ 65,000 $ 65,000
Storm Water Management Program Cash General Fund $ 100,000 $ 100,000
Citywide Facilities Master Plan Cash General Fund $ 75,000 $ 75,000
City Hall Audio/Video Upgrades Cash General Fund $ 110,000 $ 110,000
Shared Drainage System Federal Funds $ 1,600,000 $ 1,600,000
Alternative Stormwater Detention Options Feasibility Study METRO Funds $ 50,000 $ 50,000
Virtual Gate Previous CO's Issued $ 2,458,169 $ 2,458,169
Water Pumping & Storage Study Cash Water & Sewer Fund $ 150,000 $ 150,000
Water Line Replacement Program Cash Water & Sewer Fund $ 250,000 $ 250,000
WWTP Clarifier Automation Cash Water & Sewer Fund $ 200,000 $ 200,000
SCADA Water System Replacement Cash Water & Sewer Fund $ 95,000 $ 95,000
Reclamation Feasibility Study Cash Water & Sewer Fund $ 50,000 $ 50,000
Flow Meter Replacement/Installation Cash Water & Sewer Fund $ 110,000 $ 110,000
Booster Pump Replacement Cash Water & Sewer Fund $ 200,000 $ 200,000
WWTP Gate Replacement Cash Water & Sewer Fund $ 120,000 $ 120,000
WWTP Floodwater Protection Study Cash Water & Sewer Fund $ 75,000 $ 75,000
WWTP Inflow and Infiltration Study Cash Water & Sewer Fund $ 90,000 $ 90,000
2020 BUDGET WORKSHOP
COMMUNITY IMPROVEMENT PROGRAM (CIP)
54
DEBT SERVICE PROJECTS Funding Source 2020 Proposed
Budget
Sept. 17
Workshop
Buffalo Speedway Road & Drainage Improvements*
Certificate of Obligation,
and/or Federal Funds $ 32,600,000 $ 32,600,000
*Previous approved amount of $2.4 million
PROJECTS NEEDING FURTHER DISCUSSION Funding Source 2020 Proposed
Budget
Sept. 17
Workshop
Drainage and Street Improvements -Areas 1, 2 and 3 General Obligation $ 28,000,000 ?
Sidewalk Management Plan Cash General Fund $ 475,000 ?
55
PERSONNEL
2020 BUDGET WORKSHOP
OVERVIEW PERSONNEL COSTS
56
2019 Budget 2020 Budget Change % Change
(in millions)
Compensation $10.889 $11.155 $0.267 2.45%
Benefits 4.494 4.597 0.103 2.28%
Total $15.383 $15.752 $0.369 2.40%
2020 BUDGET WORKSHOP
OVERVIEW PERSONNEL COSTS
57
Notable Changes
•New -compensation study -$35,000
•TMRS funding rate up slightly from 13.03% 13.07%
•Police Officer and Dispatcher modification that kept the midpoint of the salary range mid-
point the same, but compresses the range. Our currently starting salary is now higher than
our neighbors. Estimated cost $97,000
•Annual Merit Increase -employees on average can earn up to 3% on their anniversary date
with an additional 1.5% for a total of 4.5% for exceptional performance. Est. Cost $225,000
2020 BUDGET WORKSHOP
OVERVIEW PERSONNEL
58
Public
Works
Reorganization
EXISTING
ORGANIZATIONAL
CHART
2020 BUDGET WORKSHOP
OVERVIEW PERSONNEL
59
Public
Works
Reorganization
RESTRUCTURED
ORGANIZATIONAL
CHART
2020 BUDGET WORKSHOP
60
City Staffing 2004 –2020
Full-Time Equivalent (FTE) Position Summary
DEPARTMENT 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
GENERAL FUND
Administration 4 5 4 4 4 5 5 5 5 5 5 6 6 5 6 6 6
Finance 9 9 8 8 8 7 7 6 6 6 5 5 5 5 5 5 6
Police 33 32 32 32 32 32 32 33 35 35 35 35 35 38 38 38 38
Fire 24 25 25 24 24 24 24 23 23 23 23 23 23 23 23 23 23
Public Works 21 21 21 20 19 19 21 20 20 20 19 18 18 18 18 18 19
Parks & Recreation 8 8 8 10 10 10 11 11 11 11 11 12 12 12 12 12 13
TECHNOLOGY MANAGEMENT FUND
Administration ---2 3 3 3 3 3 3 3 4 4 4 4 4 4
WATER & SEWER FUND
Finance –Utilities -------2 2 2 2 2 2 2 2 2 2
Operations 14 14 14 14 12 12 12 12 12 12 12 12 11 11 11 11 11
SOLID WASTE FUND
Operations 7 7 7 7 7 7 7 8 8 8 6 6 7 7 7 7 7
Total City FTE's 120 121 119 121 119 119 122 123 125 125 121 123 123 125 126 126 129
2020 BUDGET WORKSHOP
OVERVIEW PERSONNEL
61
2019 POSITION RESTRUCTURE EST. COST
CURRENT NEW DEPT Inc. / (Dec)
Communications Director Assistant to the City Manager Admin $ (49,000)
IT Operations Manager IT Analyst IT $ (31,000)
2019 POSITION RESTRUCTURE EST. COST
CURRENT NEW Inc. / (Dec)
Support Services Manager Crime Prevention / Public Information Officer Police $ 15,000
Total cost of reclassified position 110,000,but only is approximately a $15,000 increase over 2019’s budget.In
2018,a patrol officer was upgraded to sergeant to replace this position after the 2019 budget was approved
One-Time Cost:
•Crime Prev./PIO -$11,300 (police equipment,weapon,office equipment)
•Assistant to the CM &IT Analyst (minimal cost)
2020 BUDGET WORKSHOP
OVERVIEW PERSONNEL
62
Salary savings from downgrading the Communication Director and IT Operations Manager positions,as well
as,the expected filling of the vacant IT Director’s position at a lower level provided funding for the entire cost
of the Program Specialist and approximately a 1/3 of the proposed Grants/Purchasing Administrator
2019 PROPOSED ADDITION (Requesting Council Approval)DEPT EST. COST
Program Specialist (Community Engagement / Events)Parks $ 98,000
2020 PROPOSED ADDITIONS (Requesting Council Approval)DEPT EST. COST
Grants / Purchasing Administrator Finance $ 111,000
Facilities Technician Public Works $ 79,000
One-Time Cost:
•Program Specialist -$4,300 (office &misc.equipment,desk &chair)
•Grants/Purchasing -$800 (office equipment &chair)
•Facilities Tech -$42,500 (vehicle,equipment,computer,desk &chair)
63
2020 PROPOSED
FEE SCHEDULE
2020 BUDGET WORKSHOP
64
Increase -Solid Waste Rates Monthly Annual
Rate increase -Regular $ 1.70 $ 20.40 5.00%
Rate Increase -Senior Discount $ 0.87 $ 10.44 5.00%
Increase -Water & Sewer Rates
Rate increase –water (avg.monthly bill)$ 1.86 $ 22.32 2.32%
Rate increase –sewer (avg. monthly bill)$ 1.73 $ 20.76 2.76%
PROPOSED INCREASE IN FEES
•Six drugs were increased to cover our cost See Fee Schedule
•Increases in contractor registration & permit application fee See Fee Schedule
•Construction permits increased $.05 / sq. ft.$60 / sq. ft.
•Water meter connection & service increased $200 on all size Amount varies by size -see Fee Schedule
•Water meter replacement charges increased to cover cost Amount varies by size -see Fee Schedule
Water &Sewer rate increase based upon the average customer usage
of 13,482 gallons per month,the average bill would increase $3.59 per
month or $43.08 per year.Customers using more or less water each
month will experience less or more than the average increase.