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ORD 3035 Approving and Adopting the 2023 Budget
City of West University PlaceCity of West University PlaceCity of West University Place Proposed FY 2023 BudgetProposed FY 2023 BudgetProposed FY 2023 Budget EXHIBIT A GENERAL FUND 1 GENERAL FUND STATEMENT OF REVENUES AND EXPENDITURES BY DEPARTMENT Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 REVENUES: Ad Valorem Taxes $ 12,307,661 $ 12,947,028 $ 13,526,000 $ 13,534,300 $ 14,080,103 Sales Taxes 1,358,237 1,468,046 1,300,000 1,460,000 1,400,000 Franchise Taxes 908,388 934,635 920,000 908,800 890,000 Other Taxes 8,382 12,191 10,000 12,700 11,000 Total Taxes 14,582,667$ 15,361,899$ 15,756,000$ 15,915,800$ 16,381,103$ Permits, Licenses And Fees 648,153 829,650 695,500 987,700 833,500 Charges For Services 1,953,402 3,035,642 2,888,500 3,252,335 3,038,940 Fines And Forfeitures 110,579 113,748 132,000 214,800 207,500 Earnings On Investments 102,657 6,682 12,000 97,800 144,300 Other Revenue 1,340,343 612,558 454,200 652,175 579,940 Transfers In 1,740,691 1,727,202 1,737,400 1,648,200 1,736,800 TOTAL REVENUES 20,478,492$ 21,687,382$ 21,675,600$ 22,768,810$ 22,922,083$ EXPENDITURES BY DEPARTMENT: Administration $ 1,278,449 $ 1,553,770 $ 1,820,250 $ 1,737,050 $ 1,895,350 Finance 1,600,284 1,723,276 1,889,900 1,853,075 2,083,350 Police 4,737,561 4,980,948 5,560,750 5,753,600 6,036,100 Fire 3,710,437 3,720,701 3,952,300 3,859,100 4,128,600 Public Works 3,277,667 3,465,769 3,663,800 3,589,700 3,870,600 Parks & Recreation 3,041,222 3,760,014 4,334,000 4,165,385 4,606,238 Transfers Out 283,600 5,307,000 285,000 4,485,000 290,000 TOTAL EXPENDITURES 17,929,221$ 24,511,478$ 21,506,000$ 25,442,910$ 22,910,238$ NET REVENUES (EXPENDITURES)2,549,271$ (2,824,096)$ 169,600$ (2,674,100)$ 11,845$ BEGINNING FUND BALANCE 9,822,396 12,371,667 5,992,410 9,547,571 6,873,471 ENDING FUND BALANCE 12,371,667$ 9,547,571$ 6,162,010$ 6,873,471$ 6,885,316$ ASSIGNED*203,000 211,000 219,000 219,000 228,000 RESTRICTED**332,455 372,371 392,432 392,371 412,371 UNASSIGNED FUND BALANCE 11,836,212$ 8,964,200$ 5,550,578$ 6,262,100$ 6,244,945$ * Assigned for City Manager's Contract ** Restricted for PEG fees Administration 8.3% Finance 9.1% Police 26.3% Fire 18.0% Public Works 16.9% Parks & Recreation 20.1% Transfers Out 1.3% 2023 GENERAL FUND EXPENDITURES BY DEPARTMENT 2 GENERAL FUND STATEMENT OF REVENUES AND EXPENDITURES BY ACCOUNT Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Ad Valorem Taxes 12,307,661$ 12,947,028$ 13,526,000$ 13,534,300$ 14,080,103$ Sales Taxes 1,358,237 1,468,046 1,300,000 1,460,000 1,400,000 Franchise Taxes 908,388 934,635 920,000 908,800 890,000 Other Taxes 8,382 12,191 10,000 12,700 11,000 TOTAL TAXES 14,582,667$ 15,361,899$ 15,756,000$ 15,915,800$ 16,381,103$ Permits, Licenses And Fees 648,153 829,650 695,500 987,700 833,500 Charges For Services 1,953,402 3,035,642 2,888,500 3,252,335 3,038,940 Fines And Forfeitures 110,579 113,748 132,000 214,800 207,500 Earnings On Investments 102,657 6,682 12,000 97,800 144,300 Other Revenue 1,340,343 612,558 454,200 652,175 579,940 Transfers In 1,740,691 1,727,202 1,737,400 1,648,200 1,736,800 TOTAL REVENUES 20,478,492$ 21,687,382$ 21,675,600$ 22,768,810$ 22,922,083$ Regular Wages $ 7,441,332 $ 7,971,221 $ 8,441,200 $ 8,266,300 $ 9,011,600 Part-Time Wages 509,779 588,486 781,000 708,200 848,415 on Call 19,479 19,656 24,500 22,715 24,100 Overtime 611,710 628,479 604,100 760,520 609,723 Longevity 51,684 54,014 60,700 56,375 55,000 Health & Dental 899,373 895,233 1,095,300 1,043,300 1,182,300 TMRS 1,086,603 1,157,454 1,224,500 1,220,500 1,287,800 FICA 636,157 682,899 736,200 726,600 788,000 Workers Compensation 146,753 86,271 90,550 89,950 108,150 Allowances 62,731 64,369 69,600 62,600 65,400 Retiree Benefits 94,400 98,300 98,800 98,800 84,500 Other Benefits 30,639 41,055 44,550 42,800 46,500 HSA Contribution 112,175 76,200 111,000 98,750 92,500 Employee Relations 18,126 25,467 20,900 19,600 25,700 Recruiting & Hiring - 41 - 200 - PERSONNEL 11,720,940$ 12,389,144$ 13,402,900$ 13,217,210$ 14,229,688$ office Supplies $ 38,835 $ 34,250 $ 42,500 $ 42,900 $ 42,000 Apprehension & Jailing 861 791 1,400 1,400 1,400 Operating Supplies 195,000 204,732 169,600 169,100 179,000 EMS Supplies - 32,882 30,000 30,000 35,000 Fuel 40,627 66,569 71,000 89,000 93,000 Emergency Generator Fuel 4,401 22,929 5,000 5,000 5,000 Treatment Chemicals 17,891 27,025 39,600 39,600 43,900 Emergency Management - - - - 5,000 Equipment Maintenance 85,958 102,811 135,600 145,100 162,500 Vehicle Maintenance 99,178 88,437 101,500 110,000 109,000 Building & Grounds Maintenance 65,674 78,054 88,700 88,700 94,600 Swimming Pool Maintenance 65,653 52,662 58,500 58,500 76,000 Drainage Maintenance 46,576 42,002 146,000 146,000 151,000 Street Maintenance 179,489 230,623 155,000 155,000 155,000 Traffic Control Maintenance 18,393 20,249 24,000 24,000 24,000 Postage & Shipping 66,137 78,654 44,300 35,700 46,300 Electric Service 217,299 232,842 263,000 256,900 268,000 Electric Service - Street Lighting 53,246 74,324 75,000 75,000 65,000 Natural Gas Service 16,473 20,349 31,200 23,900 28,400 Software licenses - - 6,000 5,000 - 3 GENERAL FUND STATEMENT OF REVENUES AND EXPENDITURES BY ACCOUNT Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Consultants 54,035 91,946 35,000 48,700 35,000 Legal 160,501 168,445 211,000 200,000 205,000 Electric Services - Cameras - - - - 11,000 Equipment Lease/Rental 30,893 23,286 25,500 25,450 26,300 Professional Dues 27,606 23,952 37,950 36,450 39,650 Publications 15,394 19,151 22,600 18,800 20,500 Professional Development 74,093 118,767 192,150 189,000 226,000 Credit Card Fees 38,039 57,123 66,800 92,500 97,500 Other Contracted Services 1,035,816 1,175,041 1,403,400 1,371,500 1,443,400 Lobbyist - 21,386 - - - Instructor Fees 339,446 700,254 840,000 835,000 879,800 Youth Sports - 32,500 100,000 104,000 126,500 General Liability Insurance 8,976 9,327 10,100 10,000 10,300 Errors & Omissions 16,496 18,301 22,200 22,000 23,000 Law Enforcement Liability 14,433 17,355 23,000 21,800 21,000 Crime Coverage Fidelity 3,124 3,124 3,200 3,200 3,300 Auto Liability 39,808 38,557 46,200 46,000 49,000 Auto Physical Damage 33,144 27,187 30,000 29,600 31,500 Underground Storage Liability 500 500 800 500 800 Real & Personal Property 104,910 110,125 121,500 124,300 141,200 Deductible (290) (815) 10,000 10,000 10,000 Property Taxes 1,758 - - - - Community Relations 22,277 102,448 313,700 259,400 382,400 Boards and Committees 5,039 4,023 5,000 5,000 5,000 Election Expense - 40,016 30,000 - 40,000 Bad Debt Expense 145 939 200 200 200 Furniture & Equip < $5000 1,751 3,307 2,000 8,700 - Furniture & Fixtures 1,873 - - - - Automobiles - - - 30,000 - Other Equipment 171,992 10,178 115,300 112,400 13,000 Construction Costs - 7,751 5,000 5,000 19,000 Other Construction Costs 70,895 157,471 85,200 58,000 61,000 Transfer to Capital Project Fund - 300,000 - - - Transfer to Capital Reserve Fund - 4,500,000 - 4,200,000 - Transfer to Vehicle Replacement Fund 365,355 343,000 350,000 350,000 367,000 Transfer to Technology Management Fund 1,496,400 1,761,200 1,734,100 1,734,100 1,927,300 Transfer to Asset Replacement Fund 576,100 539,300 443,300 443,300 545,800 Transfer to Employee Benefit Fund 33,700 35,000 35,000 35,000 60,000 Transfer to Human Resource Svcs Fund 249,900 252,000 250,000 250,000 230,000 Contingency 2,482 - 45,000 45,000 45,000 OPERATING 6,208,281$ 12,122,334$ 8,103,100$ 12,225,700$ 8,680,550$ TOTAL EXPENDITURES 17,929,221$ 24,511,478$ 21,506,000$ 25,442,910$ 22,910,238$ 4 Ad Valorem Taxes 61.4% Sales Taxes 6.1%Franchise Taxes 3.9%Other Taxes 0.1% Permits, Licenses And Fees 3.6% Charges For Services 13.3% Fines And Forfeitures 0.9% Earnings On Investments 0.6% Other Revenue 2.5%Transfers In 7.6% 2023 GENERAL FUND REVENUE BY TYPE PERSONNEL 62.1% INSURANCE 1.3% ELECTRICITY & NATURAL GAS 1.5% VEHICLE REPLACEMENT 1.6% TECHNOLOGY MANAGEMENT 8.4% ASSET REPLACEMENT 2.4% MAINTENANCE 3.4% FUEL 0.4% OTHER OPERATING 16.9% TRANSFERS 1.6%CAPITAL 0.4% 2023 GENERAL FUND EXPENDITURES BY TYPE 5 GENERAL FUND DETAIL STATEMENT OF REVENUES Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Current Year Property Taxes $ 12,170,492 $ 12,832,115 $ 13,441,000 $ 13,441,000 $ 14,005,103 Prior Year Property Taxes 87,550 61,273 40,000 32,800 30,000 Penalty and Interest 49,619 53,640 45,000 60,500 45,000 AD VALOREM TAXES 12,307,661$ 12,947,028$ 13,526,000$ 13,534,300$ 14,080,103$ Sales Tax $ 1,358,237 $ 1,468,046 $ 1,300,000 $ 1,460,000 $ 1,400,000 SALES TAXES 1,358,237$ 1,468,046$ 1,300,000$ 1,460,000$ 1,400,000$ Electricity $ 546,875 $ 545,437 $ 545,000 $ 543,100 $ 545,000 Natural Gas 145,128 170,680 150,000 182,000 165,000 Telephone 77,813 62,086 70,000 45,000 45,000 Cable 138,573 136,492 135,000 138,700 135,000 Telephone-Peg Fees - 19,940 20,000 - - FRANCHISE TAXES 908,388$ 934,635$ 920,000$ 908,800$ 890,000$ Mixed Beverage Tax $ 8,382 $ 12,191 $ 10,000 $ 12,700 $ 11,000 OTHER TAXES 8,382$ 12,191$ 10,000$ 12,700$ 11,000$ TOTAL TAXES 14,582,667$ 15,361,899$ 15,756,000$ 15,915,800$ 16,381,103$ Building Permit $ 235,786 $ 301,988 $ 275,000 $ 350,000 $ 300,000 Plumbing Permit 84,515 102,968 90,000 150,000 110,000 Hvac Permit 56,270 52,825 55,000 75,000 70,000 Fence and Sidewalk Permit 45,718 66,616 50,000 65,000 65,000 Electrical Permit 59,461 78,174 60,000 130,000 100,000 Tree Disposition Fee 32,800 30,750 30,000 30,000 30,000 Low Impact Inspection Fee 18,500 58,192 20,000 40,000 40,000 Alarm Permit 49,320 50,130 50,000 50,000 50,000 Drainage Permit 6,635 10,655 7,000 20,000 10,000 Tree Removal Permit 350 500 500 500 500 Fire Sprinkler Permits 1,909 1,140 2,000 4,000 2,000 Pet Licenses 1,580 1,670 1,000 1,200 1,000 Alcoholic Beverage Permit 6,520 3,875 5,000 7,000 - Contractor Permit 48,775 62,475 50,000 50,000 50,000 Row Work Permit 13 - - - - Row Use Permit - 7,694 - 15,000 5,000 PERMITS, LICENSES AND FEES 648,153$ 829,650$ 695,500$ 987,700$ 833,500$ Plan Checking Fee $ 105,774 $ 139,327 $ 125,000 $ 225,000 $ 150,000 Zpc & Zba Fees 6,150 6,540 4,400 8,000 6,000 Building Standards Fee 600 300 300 1,500 1,500 Re-Inspection Fee 300 200 - - - Plat Review Fee 950 1,370 1,200 1,000 800 Premature Work Fee 101,174 125,390 115,000 120,000 120,000 Ambulance Service - Ssp - - - 10,000 10,000 Ambulance Service 187,137 197,190 150,000 140,000 150,000 Child Safety 16,638 18,391 18,000 18,000 18,000 Alarm Monitoring 701,335 707,288 745,000 718,000 725,000 Other Fees and Permits 21,240 20,185 20,000 22,000 20,000 Senior Services Classes 30,855 70,262 55,000 64,000 70,000 Senior Services Community Relations - 402 2,000 3,145 3,000 Rentals - Community Building 21,809 22,941 34,000 34,000 34,000 Memberships - Recreation Center 123,649 166,283 175,200 180,650 174,000 Day Pass - Recreation Center 23,606 24,964 21,100 24,850 22,400 6 GENERAL FUND DETAIL STATEMENT OF REVENUES Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Aquatic Class Fees - Recreation Center 368,829 758,107 672,000 821,800 740,000 Special Permit Fees - Recreation Center 15,542 30,994 36,000 47,500 43,000 Rentals - Recreation Center 6 - 1,500 1,500 1,400 Pool Rental - Recreation Center - - 1,500 - - Recreation Center - Special Events - 170 6,000 5,500 4,900 Judson Deck Rental - - 500 240 220 Memberships - Colonial Park 49,432 143,253 150,700 183,300 190,000 Day Pass - Colonial Park 30,975 58,674 43,200 55,200 49,700 Colonial Park - Special Events 800 2,610 500 1,950 1,760 Pool Rental - Colonial Park 240 42,372 40,200 67,300 55,000 Pavilion Rental - Colonial Park 3,900 18,895 12,200 19,300 17,400 Concessions - Colonial Park 1,796 790 2,000 4,400 3,960 Special Permit Fees - Colonial Park (2,521) 31,461 8,500 8,700 7,900 Miscellaneous - Cultural & Recreational 143,186 447,282 447,500 465,500 419,000 CHARGES FOR SERVICES 1,953,402$ 3,035,642$ 2,888,500$ 3,252,335$ 3,038,940$ Municipal Court Fines $ 103,363 $ 104,806 $ 125,000 $ 204,000 $ 200,000 Local Traffic Fines 2,142 4,297 3,000 6,500 4,000 Child Safety Fine 425 1,825 2,000 1,800 1,500 False Alarm Fee 4,350 1,450 1,000 1,500 1,000 Pet Impoundment 300 1,370 1,000 1,000 1,000 FINES AND FORFEITURES 110,579$ 113,748$ 132,000$ 214,800$ 207,500$ Earnings on Investments $ 114,412 $ 7,338 $ 12,000 $ 97,800 $ 144,300 Gain/Loss on Investment (11,755) (656) - - - EARNINGS ON INVESTMENTS 102,657$ 6,682$ 12,000$ 97,800$ 144,300$ Federal Grant $ 914,121 $ 17,693 $ 20,000 $ 20,000 $ 20,000 FEMA Reimbursement 23,975 104,348 - - - Southside Place 272,017 270,555 270,000 413,000 389,400 Setrac - 8,490 - - - Sale of City Property-Non-Capitalized 585 - - - - Research & Copies 306 515 500 500 500 Auto Decals 140 188 200 175 200 Donations - - - - 20,000 Nsf Checks 360 105 - - - Cash Over/Short 20 (7,705) - - - Miscellaneous 22,005 26,477 15,000 25,000 20,000 Cyclone Cycles 57,821 6,382 - - - Goode Company 27,824 87,055 88,500 88,500 59,040 Rental Property Income 21,170 98,456 60,000 105,000 70,800 OTHER REVENUE 1,340,343$ 612,558$ 454,200$ 652,175$ 579,940$ Transfer from Transportation Improvement Fund $ 100,000 $ - $ - $ - $ - Transfer from Water & Sewer Fund 1,250,000 1,250,000 1,250,000 1,250,000 1,250,000 Transfer from Solid Waste Fund 310,000 310,000 310,000 310,000 310,000 Transfer from Human Resource Svcs Fund 80,691 167,202 177,400 88,200 176,800 TRANSFERS IN 1,740,691$ 1,727,202$ 1,737,400$ 1,648,200$ 1,736,800$ TOTAL REVENUE 20,478,492$ 21,687,382$ 21,675,600$ 22,768,810$ 22,922,083$ 7 Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Administration Personnel 834,228$ 984,421$ 1,005,500$ 1,001,900$ 1,106,500$ Operating 242,818 276,000 517,700 488,100 404,300 Capital - - 2,000 - - Total 1,077,046$ 1,260,421$ 1,525,200$ 1,490,000$ 1,510,800$ Council Personnel 2,529$ 10,307$ 15,550$ 15,550$ 15,550$ Operating 198,873 283,042 279,500 231,500 369,000 Total 201,403$ 293,349$ 295,050$ 247,050$ 384,550$ Total Department 1,278,449$ 1,553,770$ 1,820,250$ 1,737,050$ 1,895,350$ Administration Department Staffing Schedule 2022 2023 POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM Administration City Manager Unclassified 1 1 HR Director 12 1 1 118,450$ 183,598$ City Secretary 12 1 1 118,450$ 183,598$ Assistant to the City Manager 7 1 1 61,069$ 88,550$ Communications Coordinator 7 1 1 61,069$ 88,550$ Communications Specialist*5 0 1 50,470$ 73,182$ Executive Assistant 5 1 1 50,470$ 73,182$ HR Generalist 5 1 1 50,470$ 73,182$ Total Administration Department 7 8 * Budgeted to fill the position at mid-year. ADMINISTRATION DEPARTMENT SALARY RANGE Determined by Council 8 Administration Division Line Item Budget Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Regular Wages $ 611,369 $ 724,430 $ 733,500 $ 731,700 $ 805,900 Part-Time Wages - 6,743 15,000 12,000 15,000 Overtime 2,913 1,259 2,500 1,500 3,900 Longevity 2,605 3,050 3,500 3,500 3,500 Health & Dental 43,700 52,515 59,400 58,000 73,600 TMRS 83,436 98,176 100,100 99,900 107,500 FICA 43,259 52,441 55,200 58,400 60,000 Workers Compensation 1,643 1,043 1,000 1,000 1,000 Allowances 20,455 21,830 22,200 22,200 22,200 Other Benefits 2,002 3,092 3,200 3,200 3,300 HSA Contribution 9,450 6,800 8,500 8,500 8,500 Employee Relations 13,397 13,043 1,400 2,000 2,100 PERSONNEL 834,228$ 984,421$ 1,005,500$ 1,001,900$ 1,106,500$ office Supplies $ 8,021 $ 9,376 $ 13,300 $ 13,000 $ 13,000 Postage & Shipping 31,325 28,078 18,000 18,000 20,000 Software Licenses - - 6,000 5,000 - LEGAL 2,485 - - - - Equipment Lease/Rental 4,528 5,318 7,100 6,000 5,900 Professional Dues 4,487 4,542 7,000 7,000 8,200 Publications 1,007 1,209 1,000 1,500 1,000 Professional Development 20,366 20,908 27,000 23,000 30,700 Other Contracted Services 30,352 24,101 31,500 31,000 22,000 Community Relations 464 38,169 123,200 100,000 92,000 Transfer to Technology Management Fund 137,300 144,300 238,600 238,600 166,500 Contingency 2,482 - 45,000 45,000 45,000 OPERATING 242,818$ 276,000$ 517,700$ 488,100$ 404,300$ Furniture & Equip <$5000 - - 2,000 - - CAPITAL -$ -$ 2,000$ -$ -$ ADMINISTRATION DIVISION TOTAL 1,077,046$ 1,260,421$ 1,525,200$ 1,490,000$ 1,510,800$ ADMINISTRATION DEPARTMENT 9 City Council Division Line Item Budget Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Part-Time Wages $ 2,345 $ 9,563 $ 14,400 $ 14,400 $ 14,400 FICA 179 732 1,100 1,100 1,100 Workers Compensation 5 13 50 50 50 PERSONNEL 2,529$ 10,307$ 15,550$ 15,550$ 15,550$ office Supplies $ - $ 61 $ 1,000 $ 1,000 $ 1,000 Consultants 25,620 33,571 - - - Legal 158,016 168,445 211,000 200,000 205,000 Professional Dues 6,552 4,380 7,000 7,000 7,000 Publications 5,672 4,561 15,000 10,000 12,000 Professional Development 40 3,160 11,000 9,000 11,000 Lobbyist - 21,386 - - - Community Relations 2,974 7,462 4,500 4,500 93,000 Election Expense - 40,016 30,000 - 40,000 OPERATING 198,873$ 283,042$ 279,500$ 231,500$ 369,000$ CITY COUNCIL DIVISION TOTAL 201,403$ 293,349$ 295,050$ 247,050$ 384,550$ ADMINISTRATION DEPARTMENT 10 Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Finance Personnel 432,357$ 462,774$ 539,800$ 492,675$ 586,600$ Operating 431,204 488,323 523,950 537,850 570,100 Total 865,434$ 951,097$ 1,063,750$ 1,030,525$ 1,156,700$ Municipal Court Personnel 257,596$ 267,727$ 286,300$ 278,500$ 366,200$ Operating 8,482 9,020 12,850 10,200 14,650 Total 266,078$ 276,747$ 299,150$ 288,700$ 380,850$ City-Wide Charges Operating 468,771$ 495,432$ 527,000$ 533,850$ 545,800$ Total 468,771$ 495,432$ 527,000$ 533,850$ 545,800$ Total Department 1,600,284$ 1,723,276$ 1,889,900$ 1,853,075$ 2,083,350$ Finance Department Staffing Schedule 2022 2023 POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM Finance Accounting Finance Director 12 1 1 118,450$ 183,598$ Finance Manager 10 1 1 93,730$ 135,909$ Fiscal Services Officer 7 1 1 61,069$ 88,550$ Financial Analyst 7 1 0 61,069$ 88,550$ Sr. Accountant 6 0 1 55,517$ 80,500$ Municipal Court Municipal Court Clerk 6 1 1 55,517$ 80,500$ Deputy Court Clerk/ Accounting Specialist 5 0 1 50,470$ 73,182$ Accounting Specialist-AP 4 1 0 43,870$ 63,611$ Total Finance Department 6 6 FINANCE DEPARTMENT SALARY RANGE 11 Finance Division Line Item Budget Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Regular Wages $ 302,762 $ 336,002 $ 380,700 $ 365,400 $ 419,100 Part-Time Wages 21,949 9,699 19,500 - 19,500 Overtime 208 - - - - Longevity 520 588 900 375 700 Health & Dental 35,455 33,405 42,300 39,100 46,800 TMRS 40,277 44,687 50,900 48,800 54,800 FICA 24,260 25,916 30,200 27,000 31,800 Workers Compensation 937 491 500 500 500 Allowances 3,619 5,311 5,600 4,900 5,600 Other Benefits 1,011 1,348 1,700 1,600 1,800 HSA Contribution 1,050 2,450 4,000 2,500 2,500 Employee Relations 309 2,878 3,500 2,500 3,500 PERSONNEL 432,357$ 462,774$ 539,800$ 492,675$ 586,600$ office Supplies $ 8,238 $ 6,519 $ 6,000 $ 7,000 $ 6,000 Operating Supplies - 809 - - - Equipment Maintenance - 210 500 200 500 Postage & Shipping 1,043 2,320 1,300 1,200 1,300 Consultants - 28,563 - 13,700 - Equipment Lease/Rental 4,887 2,120 2,500 2,750 3,100 Professional Dues 1,910 1,631 1,900 1,200 1,300 Publications 2,081 1,692 2,500 2,500 3,700 Professional Development 3,489 4,017 8,750 8,800 15,200 Other Contracted Services 266,256 291,442 340,000 340,000 352,000 Transfer to Technology Management Fund 143,300 149,000 160,500 160,500 187,000 OPERATING 431,204$ 488,323$ 523,950$ 537,850$ 570,100$ Furniture & Fixtures $ 1,873 $ - $ - $ - $ - CAPITAL 1,873$ -$ -$ -$ -$ FINANCE DIVISION TOTAL 865,434$ 951,097$ 1,063,750$ 1,030,525$ 1,156,700$ FINANCE DEPARTMENT 12 Municipal Court Division Line Item Budget Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Regular Wages $ 133,573 $ 134,347 $ 137,900 $ 135,000 $ 204,900 Part-Time Wages 58,901 66,426 74,100 69,100 74,200 Overtime 4,498 5,596 8,000 8,900 8,000 Longevity 3,040 3,160 3,300 3,300 1,900 Health & Dental 17,717 19,442 22,000 21,500 24,700 TMRS 18,561 18,717 19,600 19,300 27,800 FICA 14,649 15,110 16,400 15,400 21,200 Workers Compensation 516 286 300 300 300 Other Benefits 516 645 700 700 700 HSA Contribution 5,625 4,000 4,000 5,000 2,500 PERSONNEL 257,596$ 267,727$ 286,300$ 278,500$ 366,200$ office Supplies $ 2,089 $ 2,572 $ 2,000 $ 2,100 $ 2,100 Postage & Shipping 844 559 1,000 1,000 1,000 Professional Dues 505 1,112 750 600 750 Publications - 401 600 - 800 Professional Development 1,370 1,000 4,000 3,000 6,000 Credit Card Fees 382 284 500 - - Other Contracted Services 3,292 3,092 4,000 3,500 4,000 OPERATING 8,482$ 9,020$ 12,850$ 10,200$ 14,650$ MUNICIPAL COURT DIVISION TOTAL 266,078$ 276,747$ 299,150$ 288,700$ 380,850$ FINANCE DEPARTMENT 13 City-Wide Division Budget Detail by Line Item Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Retiree Benefits $ 94,400 $ 98,300 $ 98,800 $ 98,800 $ 84,500 Other Benefits - - - - - HSA Contribution 6,625 5,250 6,000 5,750 7,000 Buildings & Grounds Maintenance - 1,375 - - - Electric Service 91,770 100,484 100,000 106,000 106,000 Electric Service - Street Lighting 53,246 74,324 75,000 75,000 65,000 Natural Gas Service 2,305 2,289 3,000 2,500 3,000 Electric Services - Cameras - - - - 11,000 Other Contracted Services 11,855 6,163 - - - General Liability Insurance 8,976 9,327 10,100 10,000 10,300 Errors & Omissions 16,496 18,301 22,200 22,000 23,000 Crime Coverage Fidelity 3,124 3,124 3,200 3,200 3,300 Auto Liability 39,808 38,557 46,200 46,000 49,000 Auto Physical Damage 33,144 27,187 30,000 29,600 31,500 Underground Storage Liability 500 500 800 500 800 Real & Personal Property 104,910 110,125 121,500 124,300 141,200 Deductible (290) (815) 10,000 10,000 10,000 Property Taxes 1,758 - - - - Bad Debt Expense 145 939 200 200 200 CITY-WIDE DIVISION TOTAL 468,771$ 495,432$ 527,000$ 533,850$ 545,800$ FINANCE DEPARTMENT 14 Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Patrol Personnel 3,130,692$ 3,161,026$ 3,459,200$ 3,654,700$ 3,725,300$ Operating 867,311 954,092 1,098,000 1,117,600 1,279,500 Capital 27,716 2,880 - - - Total 4,025,719$ 4,117,998$ 4,557,200$ 4,772,300$ 5,004,800$ Support Services Personnel 711,784$ 862,059$ 998,050$ 978,300$ 1,011,700$ Operating 58 891 5,500 3,000 19,600 Total 711,842$ 862,950$ 1,003,550$ 981,300$ 1,031,300$ Total Department 4,737,561$ 4,980,948$ 5,560,750$ 5,753,600$ 6,036,100$ Police Department Staffing Schedule 2022 2023 POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM Police Department Patrol Police Chief 13 1 1 136,218$ 211,137$ Police Lieutenant P3 2 2 100,443$ 131,061$ Police Sergeant P2 5 5 83,429$ 108,846$ Police Officer P1 18 18 69,514$ 90,709$ Community Resource Officer P1 1 1 69,514$ 90,709$ Support Services Animal Control & Parking Enforcement Officer 4 1 1 43,870$ 63,611$ Administrative Assistant-PD 4 1 1 43,870$ 63,611$ Emergency Telecommunications Operator 4 9 9 43,870$ 63,611$ Direct Link Coordinator 2 1 1 36,256$ 52,530$ Total Police Department 39 39 POLICE DEPARTMENT SALARY RANGE 15 Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Regular Wages $ 2,016,890 $ 2,095,244 $ 2,306,400 $ 2,382,500 $ 2,496,200 Overtime 303,448 272,473 250,000 337,300 270,000 Longevity 11,996 12,123 13,600 13,500 13,500 Health & Dental 231,779 228,241 283,700 287,400 296,800 TMRS 306,516 312,177 339,500 360,000 359,900 FICA 171,262 174,316 189,500 202,000 204,400 Workers Compensation 54,607 31,303 34,300 35,600 42,900 Allowances 7,488 6,817 8,600 6,800 6,800 Other Benefits 9,503 12,507 14,100 13,700 14,800 HSA Contribution 15,900 13,350 16,000 12,500 14,000 Employee Relations 1,302 2,434 3,500 3,400 6,000 Recruiting & Hiring - 41 - - - PERSONNEL 3,130,692$ 3,161,026$ 3,459,200$ 3,654,700$ 3,725,300$ office Supplies $ 10,373 $ 6,806 $ 8,600 $ 8,600 $ 8,600 Apprehension & Jailing 861 791 1,400 1,400 1,400 Operating Supplies 60,327 49,813 45,000 45,000 42,000 Fuel 23,027 38,759 40,000 49,000 52,000 Equipment Maintenance 1,128 99 2,300 13,800 13,800 Vehicle Maintenance 29,499 26,861 25,000 35,000 30,000 Postage & Shipping 894 954 10,000 2,000 10,000 Consultants 6,411 6,091 - - - Equipment Lease/Rental 6,560 4,289 4,700 5,000 4,600 Professional Dues 2,222 1,671 3,500 3,500 2,400 Publications 3,863 7,190 - - - Professional Development 7,372 23,973 36,500 45,000 47,500 Other Contracted Services 1,903 17,596 75,500 75,000 56,800 Law Enforcement Liability 14,433 17,355 23,000 21,800 21,000 Community Relations 7,937 29,344 40,000 30,000 40,000 Transfer to Asset Replacement Fund - 10,500 10,500 10,500 10,500 Transfer to Vehicle Replacement Fund 108,500 121,000 118,000 118,000 129,000 Transfer to Technology Management Fund 582,000 591,000 654,000 654,000 809,900 OPERATING 867,311$ 954,092$ 1,098,000$ 1,117,600$ 1,279,500$ Other Equipment $ 27,716 $ 2,880 $ - $ - $ - CAPITAL 27,716$ 2,880$ -$ -$ -$ PATROL DIVISION TOTAL 4,025,719$ 4,117,998$ 4,557,200$ 4,772,300$ 5,004,800$ POLICE DEPARTMENT Patrol Division Line Item Budget 16 Support Services Division Line Item Budget Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Regular Wages $ 449,871 $ 557,673 $ 642,300 $ 639,500 $ 658,600 Overtime 88,576 93,828 85,000 96,200 85,000 Longevity 4,670 5,281 6,000 5,800 5,800 Health & Dental 53,659 64,917 104,200 76,600 102,000 TMRS 71,209 85,955 96,400 97,400 96,500 FICA 40,862 49,431 54,700 56,000 55,900 Workers Compensation 1,360 866 1,000 1,000 900 Allowances - - 900 - 900 Other Benefits 1,578 2,608 3,050 2,800 3,100 HSA Contribution - 1,500 4,500 3,000 3,000 PERSONNEL 711,784$ 862,059$ 998,050$ 978,300$ 1,011,700$ Professional Dues $ - $ - $ - $ - $ 100 Professional Development 58 891 3,000 3,000 6,800 Operating Supplies - - 2,500 - 8,500 Other Contracted Services - - - - 4,200 OPERATING 58$ 891$ 5,500$ 3,000$ 19,600$ SUPPORT SERVICES DIVISION TOTAL 711,842$ 862,950$ 1,003,550$ 981,300$ 1,031,300$ POLICE DEPARTMENT 17 Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Fire Personnel 3,041,823$ 3,078,400$ 3,218,400$ 3,123,700$ 3,317,200$ Operating 614,796 625,556 701,600 703,400 798,400 Capital 53,818 16,746 32,300 32,000 13,000 Total 3,710,437$ 3,720,701$ 3,952,300$ 3,859,100$ 4,128,600$ Total Department 3,710,437$ 3,720,701$ 3,952,300$ 3,859,100$ 4,128,600$ Fire Department Staffing Schedule 2022 2023 POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM Fire Department Fire Chief 13 1 1 136,218$ 211,137$ Fire Marshal / Assistant Chief 11 1 1 107,790$ 156,295$ Fire Captain F4 3 3 95,275$ 124,296$ Fire Lieutenant F3 3 3 80,475$ 105,004$ Firefighter / Paramedic F2 15 15 61,790$ 80,613$ Total Fire Department 23 23 FIRE DEPARTMENT SALARY RANGE 18 Fire Division Line Item Budget Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Regular Wages $ 2,028,076 $ 2,077,968 $ 2,143,500 $ 2,035,300 $ 2,223,200 Overtime 178,549 210,761 220,000 259,100 195,000 Longevity 12,488 12,618 13,500 12,500 12,400 Health & Dental 249,389 223,857 256,700 254,300 280,200 TMRS 291,750 302,153 313,300 302,300 322,700 FICA 162,885 169,857 176,900 167,800 185,300 Workers Compensation 55,180 32,202 29,900 32,200 37,900 Allowances 8,658 8,732 8,900 8,000 7,700 Other Benefits 9,036 11,550 12,200 11,500 12,800 HSA Contribution 45,150 25,600 40,000 37,000 36,500 Employee Relations 662 3,101 3,500 3,500 3,500 Recruiting & Hiring - - - 200 - PERSONNEL 3,041,823$ 3,078,400$ 3,218,400$ 3,123,700$ 3,317,200$ office Supplies $ 2,196 $ 2,911 $ 3,000 $ 3,000 $ 3,000 Operating Supplies 61,639 30,214 33,000 33,000 36,700 EMS Supplies - 32,882 30,000 30,000 35,000 Fuel 5,041 10,019 10,000 12,000 14,000 Emergency Management - - - - 5,000 Equipment Maintenance 11,216 17,230 28,200 28,000 31,100 Vehicle Maintenance 40,931 31,082 45,000 45,000 45,000 Postage & Shipping 320 288 500 500 500 Professional Dues 4,876 4,885 6,500 6,500 6,600 Publications 1,521 1,395 2,000 2,000 1,500 Professional Development 28,825 39,597 44,500 44,500 50,500 Other Contracted Services 28,832 33,319 43,100 43,100 43,200 Community Relations 3,500 4,233 5,000 5,000 7,000 Transfer to Vehicle Replacement Fund 167,000 145,000 144,000 144,000 143,000 Transfer to Technology Management Fund 231,400 239,600 263,300 263,300 289,300 Transfer to Asset Replacement Fund 27,500 32,900 43,500 43,500 87,000 OPERATING 614,796$ 625,556$ 701,600$ 703,400$ 798,400$ Furniture & Equip <$5000 $ 673 $ 3,150 $ - $ - $ - Other Equipment 43,245 5,393 32,300 32,000 13,000 Other Construction Costs 9,900 8,203 - - - CAPITAL 53,818$ 16,746$ 32,300$ 32,000$ 13,000$ FIRE DIVISION TOTAL 3,710,437$ 3,720,701$ 3,952,300$ 3,859,100$ 4,128,600$ FIRE DEPARTMENT 19 Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Public Works Administration Personnel 159,965$ 385,026$ 400,200$ 377,900$ 426,400$ Operating 169,288 196,032 205,700 241,100 293,000 Total 329,253$ 581,058$ 605,900$ 619,000$ 719,400$ Community Development Personnel 618,575$ 636,326$ 656,600$ 611,700$ 671,600$ Operating 125,167 163,352 249,300 194,200 198,500 Capital - - - 30,000 - Total 743,742$ 799,677$ 905,900$ 835,900$ 870,100$ Streets & Drainage Personnel 79,387$ 126,763$ 135,100$ 135,100$ 143,300$ Operating 416,974 451,962 386,200 386,200 426,200 Capital - - - - - Total 496,360$ 578,725$ 521,300$ 521,300$ 569,500$ Facilities Maintenance Personnel 247,501$ 256,264$ 258,600$ 250,900$ 294,000$ Operating 666,667 648,973 716,000 707,900 749,100 Capital 145,478 50,141 94,200 75,000 43,000 Total 1,059,646$ 955,378$ 1,068,800$ 1,033,800$ 1,086,100$ General Services Personnel 454,438$ 344,386$ 341,300$ 355,900$ 369,300$ Operating 185,956 198,795 215,600 218,800 237,200 Capital 8,272 7,751 5,000 5,000 19,000 Total 648,666$ 550,931$ 561,900$ 579,700$ 625,500$ Total Department 3,277,667$ 3,465,769$ 3,663,800$ 3,589,700$ 3,870,600$ PUBLIC WORKS DEPARTMENT 20 Public Works Staffing Schedule (General Fund) 2022 2023 POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM Public Works Public Works Administration Public Works Director 12 1 1 118,450$ 183,598$ Assistant Director of Public Works 11 1 1 107,790$ 156,295$ Capital Projects Manager 8 1 1 67,176$ 97,405$ Administrative Specialist 5 1 1 50,470$ 73,182$ Community Development Chief Building Official 10 1 1 93,730$ 135,909$ Administrative Coordinator (PW)6 1 1 55,517$ 80,500$ Building Inspector 5 2 2 50,470$ 73,182$ Code Enforcement Officer 4 1 1 43,870$ 63,611$ Permit Technician 2 2 2 36,256$ 52,530$ Operations Maintenance Worker III 4 1 1 43,870$ 63,611$ Maintenance Worker I 1 1 1 32,960$ 47,792$ Facilities Maintenance Facilities Maintenance Manager 9 1 1 73,893$ 107,145$ Facilities Maintenance Technician 4 2 2 43,870$ 63,611$ General Services Lead Mechanic 6 1 1 55,517$ 80,500$ Lead Traffic Technician 5 1 1 50,470$ 73,182$ Mechanic 4 1 1 43,870$ 63,611$ Traffic Technician 2 1 1 36,256$ 52,530$ Total Public Works Department 20 20 SALARY RANGE PUBLIC WORKS DEPARTMENT 21 Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Regular Wages $ 117,481 $ 284,119 $ 288,700 $ 275,700 $ 310,000 Longevity 1,115 1,595 1,800 1,900 1,800 Health & Dental 6,677 26,998 30,700 27,100 33,500 TMRS 16,390 38,389 39,200 37,600 41,200 FICA 9,518 21,566 22,100 20,900 23,700 Workers Compensation 319 255 400 200 400 Allowances 6,669 7,566 7,700 7,500 7,700 Other Benefits 355 1,250 1,300 1,500 1,300 HSA Contribution - - 1,500 - - Employee Relations 1,441 3,040 5,800 5,000 5,800 PERSONNEL 159,965$ 385,026$ 400,200$ 377,900$ 426,400$ office Supplies $ 3,737 $ 3,799 $ 4,500 $ 4,500 $ 4,500 Operating Supplies 2,298 2,474 2,500 4,500 2,500 Postage & Shipping 250 90 1,000 1,000 1,000 Electric Service 3,868 4,166 6,000 4,800 5,000 Consultants 22,004 23,722 35,000 35,000 35,000 Equipment Lease/Rental 6,338 3,572 3,000 4,000 4,000 Professional Dues 1,546 2,340 3,000 2,600 3,000 Professional Development 999 5,354 10,000 8,500 5,300 Credit Card Fees 13,916 19,701 - 36,000 40,000 Other Contracted Services 35,434 48,722 54,000 54,000 84,000 Community Relations - 91 8,500 8,000 8,500 Transfer to Technology Management Fund 78,900 82,000 78,200 78,200 100,200 OPERATING 169,288$ 196,032$ 205,700$ 241,100$ 293,000$ PUBLIC WORKS ADMINISTRATION DIVISION TOTAL 329,253$ 581,058$ 605,900$ 619,000$ 719,400$ Public Works Administration Division Line Item Budget PUBLIC WORKS DEPARTMENT 22 Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Regular Wages $ 436,787 $ 456,725 $ 460,200 $ 414,200 $ 469,200 Overtime 8,981 9,322 7,000 15,700 8,000 Longevity 4,035 3,745 4,900 2,800 2,700 Health & Dental 68,345 64,627 76,100 84,200 89,500 TMRS 59,297 61,624 62,200 56,900 62,200 FICA 32,666 34,041 34,700 31,200 34,800 Workers Compensation 1,721 929 800 700 700 Allowances 1,989 1,366 2,100 300 900 Other Benefits 1,722 1,946 2,100 1,700 2,100 HSA Contribution 3,000 2,000 6,500 4,000 1,500 Employee Relations 32 - - - - PERSONNEL 618,575$ 636,326$ 656,600$ 611,700$ 671,600$ office Supplies $ 1,955 $ (1,403) $ - $ - $ - Operating Supplies 4,276 2,656 6,800 6,800 6,000 Fuel 2,457 2,789 3,000 4,000 4,000 Vehicle Maintenance 3,230 1,901 2,500 2,000 2,500 Postage & Shipping 1,101 1,901 3,500 3,000 3,000 Equipment Lease/Rental 1,418 1,306 1,500 1,200 1,400 Professional Dues 1,205 596 1,200 1,000 1,200 Publications 301 1,553 500 1,800 500 Professional Development 4,389 3,830 8,100 5,400 9,600 Credit Card Fees - - 20,000 - - Other Contracted Services 92,835 133,067 181,700 152,000 153,300 Community Relations - 3,157 8,500 5000 5,000 Transfer to Vehicle Replacement Fund 5,000 12,000 12,000 12,000 12,000 Transfer to Asset Replacement Fund 7,000 - - - - OPERATING 125,167$ 163,352$ 249,300$ 194,200$ 198,500$ Automobiles $ - $ - $ - $ 30,000 $ - CAPITAL -$ -$ -$ 30,000$ -$ COMMUNITY DEVELOPMENT DIVISION TOTAL 743,742$ 799,677$ 905,900$ 835,900$ 870,100$ Community Development Division Line Item Budget PUBLIC WORKS DEPARTMENT 23 Streets & Drainage Division Line Item Budget Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Regular Wages $ 49,358 $ 77,716 $ 77,500 $ 77,700 $ 81,600 on Call 1,710 1,170 3,000 3,400 3,000 Overtime 2,033 5,428 8,000 6,600 8,000 Longevity 500 670 800 800 800 Health & Dental 10,724 21,770 24,700 23,000 25,700 TMRS 7,366 11,121 11,700 11,600 12,000 FICA 3,952 6,003 6,300 6,300 6,600 Workers Compensation 1,774 1,282 1,200 1,300 1,200 Other Benefits 170 404 400 400 400 HSA Contribution 1,800 1,200 1,500 4,000 4,000 PERSONNEL 79,387$ 126,763$ 135,100$ 135,100$ 143,300$ Operating Supplies $ 1,548 $ 987 $ 2,200 $ 2,200 $ 2,200 Fuel 2,201 2,430 4,000 4,000 5,000 Equipment Maintenance 54 - 1,000 1,000 1,000 Drainage Maintenance 46,576 42,002 146,000 146,000 151,000 Street Maintenance 179,489 230,623 155,000 155,000 155,000 Traffic Control Maintenance - - 1,000 1,000 1,000 Other Contracted Services 32,305 43,020 45,000 45,000 45,000 Transfer to Vehicle Replacement Fund 8,000 8,000 8,000 8,000 8,000 Transfer to Asset Replacement Fund 146,800 124,900 24,000 24,000 58,000 OPERATING 416,974$ 451,962$ 386,200$ 386,200$ 426,200$ Other Equipment $ - $ - $ - $ - $ - CAPITAL -$ -$ -$ -$ -$ STREETS & DRAINAGE DIVISION TOTAL 496,360$ 578,725$ 521,300$ 521,300$ 569,500$ PUBLIC WORKS DEPARTMENT 24 Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Regular Wages $ 162,446 $ 174,721 $ 175,300 $ 165,100 $ 192,400 on Call 4,884 5,301 5,500 5,500 5,500 Overtime 3,567 3,776 3,000 5,900 5,500 Longevity 465 695 900 700 700 Health & Dental 27,204 24,133 25,300 27,300 39,600 TMRS 22,561 24,325 24,300 23,400 26,400 FICA 12,714 13,824 13,900 13,200 14,800 Workers Compensation 5,598 3,428 3,200 2,800 3,300 Allowances 819 826 900 800 900 Other Benefits 642 836 800 700 900 HSA Contribution 6,600 4,400 5,500 5,500 4,000 PERSONNEL 247,501$ 256,264$ 258,600$ 250,900$ 294,000$ Operating Supplies $ 2,955 $ 3,821 $ 5,500 $ 5,500 $ 5,700 Fuel 790 1,212 1,500 1,500 1,500 Emergency Generator Fuel 4,401 22,929 5,000 5,000 5,000 Equipment Maintenance 67,819 76,189 86,800 86,800 99,600 Vehicle Maintenance 6,593 2,406 6,000 6,000 6,000 Building & Grounds Maintenance 47,267 51,679 61,700 61,700 61,700 Professional Dues 563 175 1,200 1,200 1,200 Professional Development 866 2,472 8,500 8,000 8,500 Other Contracted Services 298,659 283,490 327,600 320,000 339,000 Transfer to Vehicle Replacement Fund 31,855 12,000 13,000 13,000 14,000 Transfer to Technology Management Fund 26,100 27,100 25,200 25,200 27,300 Transfer to Asset Replacement Fund 178,800 165,500 174,000 174,000 179,600 OPERATING 666,667$ 648,973$ 716,000$ 707,900$ 749,100$ Other Equipment $ 84,484 $ 1,905 $ 28,000 $ 28,000 $ - Other Construction Costs 60,995 48,235 66,200 47,000 43,000 CAPITAL 145,478$ 50,141$ 94,200$ 75,000$ 43,000$ FACILITY MAINTENANCE DIVISION TOTAL 1,059,646$ 955,378$ 1,068,800$ 1,033,800$ 1,086,100$ PUBLIC WORKS DEPARTMENT Facility Maintenance Division Line Item Budget 25 Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Regular Wages $ 296,661 $ 214,742 $ 216,300 $ 216,900 $ 234,000 on Call 10,563 10,842 11,000 10,200 11,000 Overtime 14,748 18,849 10,000 22,200 12,000 Longevity 2,890 2,770 3,000 3,000 3,000 Health & Dental 48,807 38,183 43,400 43,200 48,200 TMRS 42,656 32,358 31,600 33,100 33,600 FICA 23,786 18,057 17,500 18,200 18,900 Workers Compensation 8,946 5,155 4,500 5,000 4,500 Allowances 749 (14) - - - Other Benefits 1,032 1,043 1,000 1,100 1,100 HSA Contribution 3,600 2,400 3,000 3,000 3,000 PERSONNEL 454,438$ 344,386$ 341,300$ 355,900$ 369,300$ Operating Supplies $ 13,641 $ 12,143 $ 13,600 $ 13,600 $ 14,500 Fuel 4,048 6,404 7,000 12,000 10,000 Equipment Maintenance - 2,210 5,000 3,500 4,000 Vehicle Maintenance 15,992 19,085 12,000 12,000 15,000 Traffic Control Maintenance 18,393 20,249 23,000 23,000 23,000 Electric Service 3,099 3,525 5,000 4,500 5,000 Natural Gas Service 787 972 1,000 1,200 1,200 Equipment Lease/Rental 266 710 700 700 700 Professional Dues 560 360 1,900 1,900 1,900 Publications 950 1,150 1,000 1,000 1,000 Professional Development 603 3,357 9,000 9,000 10,500 Other Contracted Services 18,252 17,105 30,000 30,000 32,000 Community Relations (373) 1,225 - - - Transfer to Vehicle Replacement Fund 28,000 28,000 29,000 29,000 31,000 Transfer to Technology Management Fund 30,200 31,300 26,400 26,400 33,600 Transfer To Asset Replacement Fund 51,500 51,000 51,000 51,000 53,800 OPERATING 185,956$ 198,795$ 215,600$ 218,800$ 237,200$ Other Equipment $ 8,272 $ - $ - $ - $ - Construction Costs - 7,751 5,000 5,000 19,000 CAPITAL 8,272$ 7,751$ 5,000$ 5,000$ 19,000$ GENERAL SERVICES DIVISION TOTAL 648,666$ 550,931$ 561,900$ 579,700$ 625,500$ General Services Division Line Item Budget PUBLIC WORKS DEPARTMENT 26 Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 P&R Administration Personnel 384,043$ 389,405$ 399,900$ 389,700$ 407,000$ Operating 55,827 100,600 176,400 179,700 210,300 Capital - 157 - - - Total 439,870$ 490,162$ 576,300$ 569,400$ 617,300$ Senior Services Personnel 212,799$ 222,499$ 265,800$ 259,400$ 282,268$ Operating 116,654 159,714 190,000 170,650 222,500 Capital 1,078 - - - - Total 330,532$ 382,213$ 455,800$ 430,050$ 504,768$ Recreation Center Personnel 674,638$ 709,347$ 863,600$ 807,100$ 896,450$ Operating 654,297 1,041,724 1,239,800 1,234,200 1,284,600 Capital 8,275 - 29,000 37,000 10,000 Total 1,337,210$ 1,751,071$ 2,132,400$ 2,078,300$ 2,191,050$ Parks Maintenance Personnel 218,406$ 210,293$ 230,400$ 173,115$ 266,520$ Operating 341,750 415,980 418,700 426,200 477,600 Capital - 101,033 40,000 29,400 8,000 Total 560,156$ 727,306$ 689,100$ 628,715$ 752,120$ Colonial Park Personnel 159,153$ 178,573$ 223,800$ 206,520$ 252,300$ Operating 214,301 230,689 251,600 246,700 288,700 Capital - - 5,000 5,700 - Total 373,454$ 409,262$ 480,400$ 458,920$ 541,000$ Total Department 3,041,222$ 3,760,014$ 4,334,000$ 4,165,385$ 4,606,238$ PARKS & RECREATION DEPARTMENT 27 Parks and Recreation Department Staffing Schedule 2022 2023 POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM Parks and Recreation Administration Parks and Recreation Director 12 1 1 118,450$ 183,598$ Administrative Manager 9 1 0 73,893$ 107,145$ Executive Director FWUP 7 1 1 61,069$ 88,550$ Administrative Coordinator 6 0 1 55,517$ 80,500$ Senior Services Senior Services Manager 8 1 1 67,176$ 97,405$ Program Specialist-Sr. Services 4 1 1 43,870$ 63,611$ Recreation Center Recreation Manager 9 1 1 73,893$ 107,145$ Recreation Operations Supervisor 7 1 1 61,069$ 88,550$ Program Specialist-Aquatics & Recreation 6 2 2 55,517$ 80,500$ Parks Maintenance Park Operations Manager 9 1 1 73,893$ 107,145$ Park Maintenance Crew Leader 4 0 1 43,870$ 63,611$ Park Technician II 2 0 1 36,256$ 52,530$ Park Technician 1 2 0 32,960$ 47,792$ Total Parks and Recreation Department 12 12 SALARY RANGE 28 Parks and Recreation Administration Division Line Item Budget Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Regular Wages $ 271,916 $ 278,064 $ 281,500 $ 274,800 $ 286,400 Longevity 3,385 3,565 3,800 2,900 2,900 Health & Dental 36,232 35,780 40,500 41,200 45,500 TMRS 37,247 37,977 38,600 37,700 38,600 FICA 20,326 20,675 21,400 20,300 21,600 Workers Compensation 724 400 400 300 400 Allowances 8,658 8,732 8,900 8,300 7,700 Other Benefits 948 1,240 1,300 1,200 1,300 HSA Contribution 3,625 2,000 2,500 2,000 - Employee Relations 983 971 1,000 1,000 1,000 PERSONNEL 384,043$ 389,405$ 399,900$ 389,700$ 407,000$ office Supplies $ 97 $ 357 $ 1,000 $ 600 $ 600 Operating Supplies 2,117 2,354 3,000 3,000 3,000 Treatment Chemicals 383 (481) - - - Postage & Shipping 16,591 22,388 5,000 5,000 5,500 Electric Service - - - - - Natural Gas Service 203 317 300 - - Equipment Lease/Rental 2,944 1,460 2,100 2,100 2,400 Professional Dues 2,466 1,465 2,600 2,600 2,600 Professional Development 1,029 5,022 7,500 7,500 7,500 Youth Sports - 32,500 100,000 104,000 126,500 Community Relations 2,897 6,919 31,700 31,700 35,000 Transfer to Technology Management Fund 27,100 28,300 23,200 23,200 27,200 OPERATING 55,827$ 100,600$ 176,400$ 179,700$ 210,300$ Furniture & Equip <$5000 $ - $ 157 $ - $ - $ - CAPITAL -$ 157$ -$ -$ -$ PARKS AND RECREATION ADMINISTRATION DIVISION TOTAL 439,870$ 490,162$ 576,300$ 569,400$ 617,300$ PARKS AND RECREATION DEPARTMENT 29 Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Regular Wages $ 144,171 $ 147,284 $ 150,700 $ 149,100 $ 157,200 Part-Time Wages 16,298 23,522 53,500 51,600 60,045 Overtime 402 335 1,400 700 1,523 Longevity 1,535 1,655 1,800 1,800 1,800 Health & Dental 13,627 13,498 15,200 14,700 16,500 TMRS 19,131 19,529 23,000 21,700 23,600 FICA 12,235 12,976 15,700 15,200 16,800 Workers Compensation 901 608 800 900 1,100 Other Benefits 525 691 700 700 700 HSA Contribution 3,975 2,400 3,000 3,000 3,000 PERSONNEL 212,799$ 222,499$ 265,800$ 259,400$ 282,268$ office Supplies $ 728 $ 790 $ 800 $ 800 $ 800 Operating Supplies 1,609 3,933 5,500 5,500 7,500 Fuel 385 1,047 1,500 1,500 1,500 Equipment Maintenance 80 - - - - Vehicle Maintenance 1,341 425 2,500 1,500 2,000 Postage & Shipping 11,842 17,476 4,000 4,000 4,000 Electric Service 5,412 6,512 10,000 9,700 10,000 Natural Gas Service 795 564 900 1,100 1,100 Equipment Lease/Rental 1,016 1,339 800 600 800 Professional Dues 289 172 300 350 500 Professional Development 278 665 900 900 900 Credit Card Fees 1,834 2,522 4,000 3,000 4,000 Instructor Fees 19,330 45,469 55,000 55,000 68,600 Community Relations 4,877 11,477 29,600 12,500 32,100 Boards and Committees 5,039 4,023 5,000 5,000 5,000 Transfer to Vehicle Replacement Fund 9,000 9,000 12,000 12,000 16,000 Transfer to Technology Management Fund 50,000 51,500 54,400 54,400 64,900 Transfer to Asset Replacement Fund 2,800 2,800 2,800 2,800 2,800 OPERATING 116,654$ 159,714$ 190,000$ 170,650$ 222,500$ Furniture & Equip <$5000 $ 1,078 $ - $ - $ - $ - Other Equipment - - - - - CAPITAL 1,078$ -$ -$ -$ -$ SENIOR SERVICES DIVISION TOTAL 330,532$ 382,213$ 455,800$ 430,050$ 504,768$ Senior Services Division Line Item Budget PARKS AND RECREATION DEPARTMENT 30 Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Regular Wages $ 275,595 $ 265,582 $ 296,700 $ 285,800 $ 305,400 Part-Time Wages 258,708 308,230 392,000 370,500 420,150 on Call 855 1,245 3,200 2,400 2,800 Overtime 3,072 5,060 6,300 5,300 8,300 Longevity 1,795 1,765 1,900 1,900 1,900 Health & Dental 26,137 21,440 37,700 21,200 23,700 TMRS 50,741 50,333 53,700 54,800 58,500 FICA 41,310 44,454 53,200 50,300 57,400 Workers Compensation 6,824 4,706 8,000 5,400 8,200 Allowances 2,808 2,482 2,900 2,900 2,900 Other Benefits 1,018 1,201 1,300 1,400 1,400 HSA Contribution 5,775 2,850 4,500 3,000 3,000 Employee Relations - - 2,200 2,200 2,800 PERSONNEL 674,638$ 709,347$ 863,600$ 807,100$ 896,450$ office Supplies $ 894 $ 2,463 $ 2,300 $ 2,300 $ 2,400 Operating Supplies 29,204 65,386 29,400 29,400 28,600 Treatment Chemicals 7,236 10,976 16,300 16,300 18,200 Equipment Maintenance 5,002 6,752 10,000 10,000 10,400 Swimming Pool Maintenance 11,137 10,332 14,700 14,700 18,900 Postage & Shipping 1,115 3,982 - - - Electric Service 77,189 76,389 90,000 86,700 90,000 Natural Gas Service 11,847 15,130 25,000 18,000 22,000 Equipment Lease/Rental 2,557 2,517 2,400 2,400 2,700 Professional Dues 425 623 1,100 1,000 2,900 Professional Development 3,465 3,305 10,300 10,300 11,200 Credit Card Fees 21,310 32,231 39,200 49,000 49,000 Instructor Fees 320,116 654,785 785,000 780,000 811,200 Community Relations - 53 48,700 48,700 53,500 Transfer to Technology Management Fund 102,600 106,600 118,400 118,400 119,500 Transfer To Asset Replacement Fund 60,200 50,200 47,000 47,000 44,100 OPERATING 654,297$ 1,041,724$ 1,239,800$ 1,234,200$ 1,284,600$ Furniture & Equip <$5000 $ - $ - $ - $ 8,000 $ - Other Equipment 8,275 - 18,000 18,000 - Other Construction Costs - - 11,000 11,000 10,000 CAPITAL $ 8,275 $ - $ 29,000 $ 37,000 $ 10,000 RECREATION CENTER DIVISION TOTAL 1,337,210$ 1,751,071$ 2,132,400$ 2,078,300$ 2,191,050$ Recreation Center Division Line Item Budget PARKS AND RECREATION DEPARTMENT 31 Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Regular Wages $ 144,376 $ 146,605 $ 150,000 $ 117,600 $ 167,500 Part-Time Wages 5,999 - 6,800 - 14,820 on Call 1,467 1,098 1,800 1,215 1,800 Overtime 637 1,537 1,900 500 1,900 Longevity 645 735 1,000 1,600 1,600 Health & Dental 29,921 26,427 33,400 24,500 36,000 TMRS 19,394 19,724 20,400 16,000 22,500 FICA 11,146 10,931 11,700 8,700 15,400 Workers Compensation 3,419 1,822 1,800 1,500 2,100 Allowances 819 721 900 900 2,100 Other Benefits 582 692 700 600 800 PERSONNEL 218,406$ 210,293$ 230,400$ 173,115$ 266,520$ office Supplies $ 199 $ - $ - $ - $ - Operating Supplies 4,049 4,018 4,400 4,400 4,400 Fuel 2,677 3,909 4,000 5,000 5,000 Equipment Maintenance 659 120 1,800 1,800 2,100 Vehicle Maintenance 1,592 6,679 8,500 8,500 8,500 Building & Grounds Maintenance 18,408 25,000 27,000 27,000 32,900 Electric Service 6,882 9,514 12,000 11,600 12,000 Professional Development 944 1,215 3,100 3,100 4,800 Other Contracted Services 215,841 273,926 271,000 277,900 307,900 Transfer to Vehicle Replacement Fund 8,000 8,000 14,000 14,000 14,000 Transfer to Technology Management Fund 24,600 25,600 23,900 23,900 28,100 Transfer To Asset Replacement Fund 57,900 58,000 49,000 49,000 57,900 OPERATING 341,750$ 415,980$ 418,700$ 426,200$ 477,600$ Other Equipment - - 32,000 29,400 - Other Construction Costs - 101,033 8,000 - 8,000 CAPITAL $ - $ 101,033 $ 40,000 $ 29,400 $ 8,000 PARKS MAINTENANCE DIVISION TOTAL 560,156$ 727,306$ 689,100$ 628,715$ 752,120$ Parks Maintenance Division Line Item Budget PARKS AND RECREATION DEPARTMENT 32 Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Regular Wages $ - $ - $ - $ - $ - Part-Time Wages 145,580 164,304 205,700 190,600 230,300 Overtime 78 6 - 120 - TMRS 70 210 - - - FICA 11,147 12,572 15,700 14,600 18,300 Workers Compensation 2,279 1,482 2,400 1,200 2,700 Employee Relations - - - - 1,000 PERSONNEL 159,153$ 178,573$ 223,800$ 206,520$ 252,300$ office Supplies $ 271 $ - $ - $ - $ - Operating Supplies 11,338 26,123 16,200 16,200 17,400 Treatment Chemicals 10,272 16,531 23,300 23,300 25,700 Swimming Pool Maintenance 54,517 42,330 43,800 43,800 57,100 Postage & Shipping 812 617 - - - Electric Service 29,080 32,251 40,000 33,600 40,000 Natural Gas Service 536 1,077 1,000 1,100 1,100 Equipment Lease/Rental 380 655 700 700 700 Credit Card Fees 596 2,385 3,100 4,500 4,500 Community Relations - 319 14,000 14,000 16,300 Transfer to Technology Management Fund 62,900 64,900 68,000 68,000 73,800 Transfer To Asset Replacement Fund 43,600 43,500 41,500 41,500 52,100 OPERATING 214,301$ 230,689$ 251,600$ 246,700$ 288,700$ Other Equipment $ - $ - $ 5,000 $ 5,000 $ - CAPITAL -$ -$ 5,000$ 5,700$ -$ COLONIAL PARK DIVISION TOTAL 373,454$ 409,262$ 480,400$ 458,920$ 541,000$ PARKS AND RECREATION DEPARTMENT Colonial Park Division Line Item Budget 33 Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Transfer to Capital Project Fund $ - $ 300,000 $ - $ - $ - Transfer to Capital Reserve Fund - 4,500,000 - 4,200,000 - Transfer to Technology Management Fund - 220,000 - - - Transfer to Employee Benefit Fund 33,700 35,000 35,000 35,000 60,000 Transfer to Human Resource Svcs Fund 249,900 252,000 250,000 250,000 230,000 TRANSFERS OUT 283,600$ 5,307,000$ 285,000$ 4,485,000$ 290,000$ TRANSFERS 34 DEBT SERVICE FUND 35 DEBT SERVICE FUND STATEMENT OF REVENUES AND EXPENDITURES Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 REVENUES: Current Year Property Taxes 7,667,034$ 6,772,312$ 5,876,000$ 5,876,000$ 6,159,239$ Prior Year Property Taxes 56,848 42,640 50,000 50,000 50,000 Penalty and Interest 31,427 36,471 32,000 35,000 32,000 Collection Fees 10,332 902 2,000 9,800 14,400 Transfer from 2019 Cert Of Obligation Fund 688,079 - - - - Transfer from Water & Sewer Fund 1,184,183 388,020 367,637 367,700 665,000 General Obligation Bond Proceeds 11,376,128 - - - - Certificates of Obligation Proceeds - - - 1,928,780 - TOTAL REVENUES 21,014,031$ 7,240,345$ 6,327,637$ 8,267,280$ 6,920,639$ EXPENDITURES: Bond Principal 8,060,000 6,496,435 4,885,000 4,885,000 5,475,000 Interest on Bonds 930,783 1,364,103 1,411,700 1,411,629 3,207,475 Fiscal Agent Fees 2,250 3,300 3,250 3,300 3,300 Issuance Costs 111,602 3,500 5,000 3,500 95,561 Payment to Refunded Bond Escrow 11,264,456 - - - - TOTAL EXPENDITURES 20,369,091$ 7,867,338$ 6,304,950$ 6,303,429$ 8,781,336$ NET REVENUES 644,940$ (626,993)$ 22,687$ 1,963,851$ (1,860,697)$ BEGINNING BALANCE 916,421$ 1,561,361$ 929,090$ 934,368$ 2,898,219$ ENDING BALANCE 1,561,361$ 934,368$ 951,777$ 2,898,219$ 1,037,522$ 36 Principal Principal Amount Outstanding Outstanding Series Obligation of Issue December 31, 2022 Principal Interest Total December 31, 2023 2011 Certificates of Obligation 910,000 250,000 250,000 2,813 252,813 - 2017 General Obligation Refunding (a)9,965,000 6,605,000 2,650,000 319,189 2,969,189 3,955,000 2019 Certificates of Obligation 4,040,000 3,830,000 105,000 151,100 256,100 3,725,000 2020 General Obligation Refunding 10,780,000 5,360,000 2,220,000 126,831 2,346,831 3,140,000 2020 Certificates of Obligation 23,190,000 22,605,000 250,000 860,750 1,110,750 22,355,000 38,650,000$ 5,475,000$ 1,460,682$ 6,935,682$ 33,175,000$ (a) Includes Cash Defeasance of Series 2017 Bonds on March 1, 2023.Principal Interest Total 2,650,000 239,693 2,889,693 CITY OF WEST UNIVERSITY PLACE GENERAL LONG TERM DEBT SCHEDULE OF FISCAL YEAR REQUIREMENTS Principal & Interest Requirements for 2023 37 Fiscal Year Principal Interest Due 2/1 Interest Due 8/1 Interest Total 2023 5,475,000 877,343 583,338 1,460,682 6,935,682 2024 2,285,000 583,338 552,543 1,135,882 3,420,882 2025 2,500,000 552,543 521,195 1,073,738 3,573,738 2026 2,010,000 521,195 494,943 1,016,137 3,026,137 2027 1,680,000 494,943 468,109 963,051 2,643,051 2028 1,705,000 468,109 440,675 908,784 2,613,784 2029 970,000 440,675 418,025 858,700 1,828,700 2030 1,015,000 418,025 394,300 812,325 1,827,325 2031 1,065,000 394,300 369,400 763,700 1,828,700 2032 1,110,000 369,400 347,200 716,600 1,826,600 2033 1,155,000 347,200 324,100 671,300 1,826,300 2034 1,200,000 324,100 304,150 628,250 1,828,250 2035 785,000 304,150 292,375 596,525 1,381,525 2036 810,000 292,375 280,225 572,600 1,382,600 2037 835,000 280,225 267,700 547,925 1,382,925 2038 860,000 267,700 254,800 522,500 1,382,500 2039 885,000 254,800 241,525 496,325 1,381,325 2040 915,000 241,525 227,800 469,325 1,384,325 2041 945,000 227,800 208,900 436,700 1,381,700 2042 985,000 208,900 189,200 398,100 1,383,100 2043 1,025,000 189,200 168,700 357,900 1,382,900 2044 1,065,000 168,700 147,400 316,100 1,381,100 2045 1,110,000 147,400 125,200 272,600 1,382,600 2046 1,155,000 125,200 102,100 227,300 1,382,300 2047 1,200,000 102,100 78,100 180,200 1,380,200 2048 1,250,000 78,100 53,100 131,200 1,381,200 2049 1,300,000 53,100 27,100 80,200 1,380,200 2050 1,355,000 27,100 - 27,100 1,382,100 38,650,000$ 8,759,546$ 7,882,202$ 16,641,748$ 55,291,748$ CITY OF WEST UNIVERSITY PLACE GENERAL LONG TERM DEBT PRINCIPAL AND INTEREST REQUIREMENTS As of December 31, 2022 INCLUDES CASH DEFEASANCE OF SERIES 2017 BONDS $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 2023202420252026202720282029203020312032203320342035203620372038203920402041204220432044204520462047204820492050Annual Debt Service Requirements Principal Interest 38 WATER & SEWER FUND 39 WATER AND SEWER FUND STATEMENT OF REVENUES AND EXPENDITURES Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 REVENUES: FEMA Reimbursement -$ 31,670$ -$ -$ -$ Water Service 5,205,754 4,520,193 5,000,000 4,929,000 5,400,000 Sewer Service 3,288,263 2,935,835 3,100,000 3,140,000 3,300,000 Penalties 32,276 48,516 45,000 51,300 48,000 Connection Fee 68,650 84,700 80,000 87,600 80,000 Earnings on Investments 6,312 476 2,000 2,000 3,000 Recovered Bad Debt Writeoffs - - - - - Miscellaneous 1,244 7,320 1,500 10,700 5,000 Transfer from Human Resource Svcs Fund - 43,199 - - - TOTAL REVENUE 8,602,500$ 7,671,910$ 8,228,500$ 8,220,600$ 8,836,000$ EXPENDITURES BY DEPARTMENT: Debt Service 1,202,796$ 395,002$ 393,020$ 372,700$ 670,000$ Finance 191,455 259,624 311,700 300,600 312,600 Public Works 4,183,535 4,206,410 4,769,300 4,455,300 4,822,800 Transfer To Asset Replacement Fund - 105,755 - - - Transfer to General Fund 1,250,000 1,250,000 1,250,000 1,250,000 1,250,000 Transfer to Water & Sewer Capital Projects 900,000 2,700,000 900,000 900,000 900,000 TOTAL EXPENDITURES 7,727,786$ 8,916,792$ 7,624,020$ 7,278,600$ 7,955,400$ NET REVENUES (EXPENDITURES)874,714$ (1,244,882)$ 604,480$ 942,000$ 880,600$ BEGINNING WORKING CAPITAL 717,313$ 1,592,027$ 840,390$ 347,145$ 1,289,145$ ENDING WORKING CAPITAL 1,592,027$ 347,145$ 1,444,870$ 1,289,145$ 2,169,745$ OPERATIONS 60.6% FINANCE 3.9% DEBT SERVICE 8.5% TRANSFERS 27.0% Water & Sewer Fund 2023 Expenditures 40 WATER AND SEWER FUND Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 REVENUES: FEMA Reimbursement $ - $ 31,670 $ - $ - $ - Water Service 5,205,754 4,520,193 5,000,000 4,929,000 5,400,000 Sewer Service 3,288,263 2,935,835 3,100,000 3,140,000 3,300,000 Penalties 32,276 48,516 45,000 51,300 48,000 Connection Fee 68,650 84,700 80,000 87,600 80,000 Earnings on Investments 6,312 476 2,000 2,000 3,000 Miscellaneous 1,244 7,320 1,500 (15,800) 5,000 Transfer from Human Resource Svcs Fund - 43,199 - - - TOTAL REVENUE 8,602,500$ 7,671,910$ 8,228,500$ 8,194,100$ 8,836,000$ EXPENDITURES: Regular Wages $ 687,353 $ 686,967 $ 745,600 $ 657,300 $ 783,500 On Call 13,647 9,693 14,500 12,800 14,500 Overtime 70,402 79,580 73,000 93,600 73,000 Longevity 6,254 4,813 4,900 4,500 4,300 Health & Dental 114,034 98,736 134,000 107,000 155,100 TMRS 101,995 102,603 110,300 101,000 105,200 FICA 56,769 57,478 60,900 56,300 59,400 Workers Compensation 17,418 9,403 11,000 8,800 9,900 Allowances 3,318 2,142 2,600 2,500 2,600 Other Benefits 2,655 3,060 3,600 3,100 3,600 HSA Contribution 13,250 4,000 17,500 4,500 4,000 Employee Relations 1,323 1,143 1,500 2,000 2,200 Accrued Vacation (6,887) (26,276) - - - Pension Expense (19,137) - - - - OPEB Expense (38,839) - - - - Office Supplies 1,192 1,808 1,600 2,300 2,800 Operating Supplies 26,137 30,238 30,000 30,000 33,000 Fuel 6,298 9,874 15,000 15,000 18,000 Treatment Chemicals 52,610 85,827 100,000 100,000 100,000 Equipment Maintenance 15,776 26,453 30,000 25,000 25,000 Vehicle Maintenance 17,388 28,330 20,000 20,000 23,000 Building & Grounds Maintenance 25,675 13,839 30,000 30,000 30,000 Water System Maintenance 169,806 150,025 200,000 200,000 241,000 Sewer System Maintenance 197,154 175,899 190,000 190,000 200,000 Postage & Shipping - 222 - 1,000 500 Electric Service 302,352 309,063 320,000 325,000 330,000 Surface Water 1,538,297 1,753,544 1,750,000 1,600,000 1,750,000 Natural Gas Service 321 385 400 500 500 Other Utilities 114 1,364 1,000 1,000 1,000 Equipment Lease/Rental 3,443 2,301 2,400 3,000 3,000 Professional Dues 1,431 2,160 2,800 2,800 2,500 Publications - 538 - - - Professional Development 5,888 12,383 12,000 12,400 14,100 Sludge Removal 67,868 47,408 95,000 65,000 80,000 Credit Card Fees 72,535 86,754 80,400 90,000 96,000 Other Contracted Services 352,536 359,274 516,000 496,000 418,000 Resident Reimbursement - 1,800 3,000 1,500 3,000 Resident Reimbursement - 1,800 3,000 1,500 3,000 Community Relations 3,540 6,618 25,000 15,000 15,000 Other Equipment 3,725 1,686 60,000 60,000 60,000 Other Construction Costs 168,450 - - - - Bad Debt Expense 18,613 6,982 5,000 5,000 5,000 Transfer To Debt Service Fund 1,184,183 388,020 388,020 367,700 665,000 Transfer To General Fund 1,250,000 1,250,000 1,250,000 1,250,000 1,250,000 Transfer To Water & Sewer Capital Projects 900,000 2,700,000 900,000 900,000 900,000 Transfer To Vehicle Replacement Fund 92,000 93,000 102,000 102,000 125,000 STATEMENT OF REVENUES AND EXPENDITURES 41 WATER AND SEWER FUND Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 STATEMENT OF REVENUES AND EXPENDITURES Transfer To Technology Management Fund 140,000 139,000 145,000 145,000 135,100 Transfer To Asset Replacement Fund 86,900 92,900 170,000 170,000 211,600 TOTAL EXPENDITURES $ 7,727,786 $ 8,916,792 $ 7,624,020 $ 7,278,600 $ 7,955,400 NET REVENUES (EXPENDITURES)874,714$ (1,244,882)$ 604,480$ 915,500$ 880,600$ BEGINNING WORKING CAPITAL 717,313$ 1,592,027$ 840,390$ 347,145$ 1,262,645$ ENDING WORKING CAPITAL 1,592,027$ 347,145$ 1,444,870$ 1,262,645$ 2,143,245$ PERSONNEL 15.30% SURFACE WATER 22.00% OTHER OPERATING 11.70% WATER SYSTEM MAINT. 3.03% SEWER SYSTEM MAINT. 2.51% ELECTRIC SERVICE 4.15% DEBT SERVICE 8.36% TRANSFER TO GENERAL FUND 15.71% TRANSFER TO W&S CAPITAL FUND 11.31% OTHER TRANSFERS 5.93% Water & Sewer Fund 2023 Expenditures by Type 42 Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Utility Billing & Customer Service Personnel 80,064$ 133,439$ 138,100$ 135,700$ 143,900$ Operating 111,391 126,186 173,600 164,900 168,700 Capital - - - - - Total 191,455$ 259,624$ 311,700$ 300,600$ 312,600$ Total Department 191,455$ 259,624$ 311,700$ 300,600$ 312,600$ Finance Department Staffing Schedule (W&S Fund) 2022 2023 POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM Finance - Utility Billing Sr. Customer Service Representative 5 1 1 50,470$ 73,182$ Fiscal Services Technician 2 1 1 36,256$ 52,530$ Total Finance (W&S Fund)2 2 FINANCE DEPARTMENT SALARY RANGE 43 Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Regular Wages $ 69,510 $ 88,517 $ 91,000 $ 89,900 $ 94,900 Overtime 7,709 2,158 3,000 2,200 3,000 Longevity - 195 300 300 300 Health & Dental 14,401 19,339 21,700 21,700 23,100 TMRS 9,801 11,964 12,400 12,100 12,600 FICA 5,520 6,408 6,600 6,400 6,900 Workers Compensation 196 125 100 100 100 Other Benefits 257 445 500 500 500 HSA Contribution 4,125 2,000 2,500 2,500 2,500 Accrued Vacation (5,538) 2,289 - - - Pension Expense (13,120) - - - - OPEB Expense (12,797) - - - - PERSONNEL 80,064$ 133,439$ 138,100$ 135,700$ 143,900$ office Supplies $ 549 $ - $ - $ 700 $ 1,000 Equipment Lease/Rental 2,441 1,700 1,700 2,300 2,300 Professional Development - 75 1,500 1,900 1,400 Credit Card Fees 72,535 86,754 80,400 90,000 96,000 Other Contracted Services 35,866 37,118 90,000 70,000 68,000 OPERATIONS 111,391$ 126,186$ 173,600$ 164,900$ 168,700$ FINANCE DIVISION TOTAL 191,455$ 259,624$ 311,700$ 300,600$ 312,600$ WATER AND SEWER FUND FINANCE DEPARTMENT Finance Division Line Item Budget 44 Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 W&S Fund Operations Personnel 943,492$ 899,903$ 1,041,300$ 917,700$ 1,073,400$ Operating 3,067,868 3,304,821 3,668,000 3,477,600 3,689,400 Capital 172,175 1,686 60,000 60,000 60,000 Total 4,183,535$ 4,206,410$ 4,769,300$ 4,455,300$ 4,822,800$ Total Department 4,183,535$ 4,206,410$ 4,769,300$ 4,455,300$ 4,822,800$ Public Works Department Staffing Schedule (W&S Fund) 2022 2023 POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM Public Works - Operations Public Works Manager 10 1 1 93,730$ 135,909$ Field Services Supervisor 7 1 1 61,069$ 88,550$ Plant Supervisor 7 1 1 61,069$ 88,550$ Crew Leader 5 2 2 50,470$ 73,182$ Plant Operator, Sr.5 2 1 50,470$ 73,182$ Plant Operator 4 1 2 43,870$ 63,611$ Driver/Equipment Operator 2 1 1 36,256$ 52,530$ Maintenance Worker I 1 2 2 32,960$ 47,792$ Total Public Works (W&S Fund)11 11 PUBLIC WORKS DEPARTMENT SALARY RANGE 45 Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Regular Wages $ 617,843 $ 598,451 $ 654,600 $ 567,400 $ 688,600 on Call 13,647 9,693 14,500 12,800 14,500 Overtime 62,693 77,423 70,000 91,400 70,000 Longevity 6,254 4,618 4,600 4,200 4,000 Health & Dental 99,632 79,397 112,300 85,300 132,000 TMRS 92,194 90,639 97,900 88,900 92,600 FICA 51,249 51,070 54,300 49,900 52,500 Workers Compensation 17,222 9,278 10,900 8,700 9,800 Allowances 3,318 2,142 2,600 2,500 2,600 Other Benefits 2,398 2,615 3,100 2,600 3,100 HSA Contribution 9,125 2,000 15,000 2,000 1,500 Employee Relations 1,323 1,143 1,500 2,000 2,200 Accrued Vacation (1,348) (28,565) - - - Pension Expense (6,017) - - - - OPEB Expense (26,042) - - - - PERSONNEL 943,492$ 899,903$ 1,041,300$ 917,700$ 1,073,400$ office Supplies $ 643 $ 1,808 $ 1,600 $ 1,600 $ 1,800 Operating Supplies 26,137 30,238 30,000 30,000 33,000 Fuel 6,298 9,874 15,000 15,000 18,000 Treatment Chemicals 52,610 85,827 100,000 100,000 100,000 Equipment Maintenance 15,776 26,453 30,000 25,000 25,000 Vehicle Maintenance 17,388 28,330 20,000 20,000 23,000 Building & Grounds Maintenance 25,675 13,839 30,000 30,000 30,000 Water System Maintenance 169,806 150,025 200,000 200,000 241,000 Sewer System Maintenance 197,154 175,899 190,000 190,000 200,000 Postage & Shipping - 222 - 1,000 500 Electric Service 302,352 309,063 320,000 325,000 330,000 Surface Water 1,538,297 1,753,544 1,750,000 1,600,000 1,750,000 Natural Gas Service 321 385 400 500 500 Other Utilities 114 1,364 1,000 1,000 1,000 Equipment Lease/Rental 1,002 601 700 700 700 Professional Dues 1,431 2,160 2,800 2,800 2,500 Professional Development 5,888 12,308 10,500 10,500 12,700 Sludge Removal 67,868 47,408 95,000 65,000 80,000 Other Contracted Services 316,669 322,155 426,000 426,000 350,000 Resident Reimbursement - 1,800 3,000 1,500 3,000 Community Relations 3,540 6,618 25,000 15,000 15,000 Transfer to Vehicle Replacement Fund 92,000 93,000 102,000 102,000 125,000 Transfer to Technology Management Fund 140,000 139,000 145,000 145,000 135,100 Transfer To Asset Replacement Fund 86,900 92,900 170,000 170,000 211,600 OPERATING 3,067,868$ 3,304,821$ 3,668,000$ 3,477,600$ 3,689,400$ Other Equipment $ 3,725 $ 1,686 $ 60,000 $ 60,000 $ 60,000 Other Construction Costs 168,450 - - - - CAPITAL 172,175$ 1,686$ 60,000$ 60,000$ 60,000$ OPERATIONS DIVISION TOTAL 4,183,535$ 4,206,410$ 4,769,300$ 4,455,300$ 4,822,800$ WATER AND SEWER FUND PUBLIC WORKS DEPARTMENT Operations Division Line Item Budget 46 SOLID WASTE FUND 47 SOLID WASTE FUND Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 REVENUES FEMA Reimbursement -$ 2,051$ -$ -$ -$ Solid Waste Collection 1,813,147 1,797,489 1,867,800 1,847,000 1,906,600 Solid Waste Special Collection 650 (50) 500 500 500 Sale of Recyclables - 10,384 - 10,000 - Earnings on Investments 5,252 294 1,000 4,500 6,600 Cash Over/Short - (997) - - - Miscellaneous 741 746 800 800 800 TOTAL REVENUE 1,819,790$ 1,809,917$ 1,870,100$ 1,862,800$ 1,914,500$ EXPENDITURES BY DIVISION City-Wide 2,902$ 1,911$ 500$ 500$ 500$ Curbside Solid Waste 898,445 919,635 1,015,500 1,051,100 1,113,600 Curbside Recycling 402,331 327,562 412,100 287,300 307,350 Curbside Green Waste Recycling 223,050 176,227 208,450 182,270 214,000 Transfer to General Fund 310,000 310,000 310,000 310,000 310,000 TOTAL EXPENDITURES 1,836,729$ 1,735,334$ 1,946,550$ 1,831,170$ 1,945,450$ NET REVENUES (EXPENDITURES)(16,938)$ 74,584$ (76,450)$ 31,630$ (30,950)$ BEGINNING WORKING CAPITAL 444,802$ 427,864$ 324,599$ 502,447$ 534,077$ ENDING WORKING CAPITAL 427,864$ 502,447$ 248,149$ 534,077$ 503,127$ STATEMENT OF REVENUES AND EXPENDITURES 48 Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 FEMA Reimbursement $ - $ 2,051 $ - $ - Solid Waste Collection 1,813,147 1,797,489 1,867,800 1,847,000 1,906,600 Solid Waste Special Collection 650 (50) 500 500 500 Sale of Recyclables - 10,384 - 10,000 - Earnings on Investments 5,252 294 1,000 4,500 6,600 Cash Over/Short - (997) - - - Miscellaneous 741 746 800 800 800 REVENUE 1,819,790$ 1,809,917$ 1,870,100$ 1,862,800$ 1,914,500$ Bad Debt Expense $ 2,902 $ 1,911 $ 500 $ 500 500$ City-Wide 2,902$ 1,911$ 500$ 500$ 500$ Regular Wages $ 215,288 $ 227,007 $ 249,800 $ 268,700 274,800$ Overtime 9,304 10,142 14,000 12,800 14,000 Longevity 2,303 1,910 2,000 1,900 2,000 Health & Dental 42,150 32,835 47,300 50,700 61,600 TMRS 29,478 31,269 34,900 38,200 37,400 FICA 16,340 17,423 19,100 21,300 20,800 Workers Compensation 11,651 6,431 6,700 7,200 6,900 Other Benefits 903 1,066 1,200 1,300 1,300 HSA Contribution 1,250 750 3,000 1,500 1,500 Employee Relations 293 339 1,700 1,500 1,700 Accrued Vacation 12,798 816 - - - Pension Expense (25,374) - - - - OPEB Expense (27,190) - - - - office Supplies - 134 - - - Operating Supplies 8,795 8,815 12,000 12,000 12,500 Fuel 16,904 27,314 34,000 50,000 50,000 Equipment Maintenance 605 673 1,500 1,500 1,500 Vehicle Maintenance 90,024 52,960 50,000 50,000 55,000 Electric Service 382 396 700 600 700 Surface Water 908 734 2,000 2,000 2,000 Other Utilities - 50 - 300 300 Professional Dues 717 292 900 900 900 Professional Development - 3,723 1,500 1,500 3,500 Disposal Fee 195,459 194,425 202,000 202,000 205,000 Landfill Maintenance 9,450 10,325 12,000 12,000 12,000 Other Contracted Services 123,406 126,002 133,000 133,000 157,300 Community Relations 600 803 6,000 - - Construction Costs - - 3,000 3,000 - Transfer to General Fund 310,000 310,000 310,000 310,000 310,000 Transfer to Vehicle Replacement Fund 135,000 135,000 145,000 145,000 144,000 Transfer to Technology Management Fund 27,000 28,000 32,200 32,200 46,900 Curbside Solid Waste 1,208,445$ 1,229,635$ 1,325,500$ 1,361,100$ 1,423,600$ Regular Wages $ 52,210 $ 53,181 $ 53,700 $ 51,700 $ 53,700 Overtime 3,500 1,267 3,000 600 3,000 Longevity 1,010 1,070 1,100 1,100 1,100 Health & Dental 5,950 5,851 6,600 7,100 8,000 TMRS 7,431 7,262 7,600 7,000 7,400 FICA 4,194 4,094 4,200 3,900 4,200 Workers Compensation 2,900 1,503 1,400 1,400 1,400 Other Benefits 200 258 300 300 300 Accrued Vacation 1,097 (2,625) - - - SOLID WASTE FUND STATEMENT OF REVENUES AND EXPENDITU 49 Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 SOLID WASTE FUND STATEMENT OF REVENUES AND EXPENDITU Pension Expense (330) - - - - OPEB Expense (1,992) - - - - Operating Supplies 1,374 8,421 1,200 1,200 1,250 Fuel 7,225 9,112 13,000 13,000 14,000 Equipment Maintenance 7 9,656 1,000 1,000 1,000 Vehicle Maintenance 47,212 60,689 35,000 35,000 35,000 Disposal Fee 133,373 22,573 120,000 - - Other Contracted Services 71,405 69,112 88,000 88,000 98,000 Community Relations 1,214 18,339 11,500 11,500 12,000 Other Equipment 7,254 - 8,000 8,000 8,000 Transfer to Vehicle Replacement Fund 40,000 40,000 40,000 40,000 40,000 Transfer to Technology Management Fund 17,100 17,800 16,500 16,500 19,000 Curbside Recycling 402,331$ 327,562$ 412,100$ 287,300$ 307,350$ Regular Wages $ 41,518 $ 42,284 $ 42,100 $ 31,200 $ 43,100 Overtime 2,707 1,010 2,000 1,000 2,000 Longevity 210 270 300 70 300 Health & Dental 6,787 6,691 7,600 5,500 8,100 TMRS 5,829 5,698 5,800 4,100 5,800 FICA 3,333 3,259 3,350 2,300 3,400 Workers Compensation 2,245 1,177 1,100 900 1,100 Other Benefits 166 216 200 200 200 Accrued Vacation 308 338 - - - Pension Expense 26,478 - - - - OPEB Expense 19,916 - - - - Fuel 2,123 4,576 7,000 5,000 5,000 Vehicle Maintenance 5,842 7,341 12,000 12,000 12,000 Disposal Fee 10,820 10,841 15,000 15,000 15,000 Other Contracted Services 54,767 52,527 72,000 65,000 78,000 Transfer to Vehicle Replacement Fund 40,000 40,000 40,000 40,000 40,000 Curbside Green Waste Recycling 223,050$ 176,227$ 208,450$ 182,270$ 214,000$ TOTAL EXPENDITURES 1,836,729$ 1,735,334$ 1,946,550$ 1,831,170$ 1,945,450$ 50 Curbside Solid Waste 57.26% Curbside Recycling 15.80% Curbside Green Waste Recycling 11.00% Transfer to General Fund 15.94% Solid Waste Fund -2023 Expenditures by Function Personnel 29.0% Solid Waste Disposal Fee 11.3% Landfill Maintenance 0.6% Other Contracted Services 17.1% Transfer To General Fund 15.9% Vehicle Maintenance 5.2% Vehicle Replacement 11.5% Technology Management 3.4% Community Relations 0.6% Other Operating 5.4% Solid Waste Fund -2023 Expenditures by Type 51 Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Curbside Solid Waste Personnel 289,195$ 329,987$ 379,700$ 405,100$ 422,000$ Operating 919,250 899,647 942,800 953,000 1,001,600 Capital - - 3,000 3,000 - Total 1,208,445$ 1,229,635$ 1,325,500$ 1,361,100$ 1,423,600$ Curbside Recycling Personnel 76,169$ 71,859$ 77,900$ 73,100$ 79,100$ Operating 318,908 255,703 326,200 206,200 220,250 Capital 7,254 - 8,000 8,000 8,000 Total 402,331$ 327,562$ 412,100$ 287,300$ 307,350$ Curbside Green Waste Recycling Personnel 109,498$ 60,942$ 62,450$ 45,270$ 64,000$ Operating 113,553 115,284 146,000 137,000 150,000 Total 223,050$ 176,227$ 208,450$ 182,270$ 214,000$ Total Department 1,833,826$ 1,733,423$ 1,946,050$ 1,830,670$ 1,944,950$ Public Works Department Staffing Schedule (Solid Waste Fund) 2022 2023 POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM Public Works Curbside Solid Waste Crew Chief 6 1 1 55,517$ 80,500$ Crew Leader-Solid Waste 4 1 1 43,870$ 63,611$ Driver/Equipment Operator 2 3 3 36,256$ 52,530$ Curbside Recycling Driver/Equipment Operator 2 1 1 36,256$ 52,530$ Recycling Driver/Equipment Operator 2 1 1 36,256$ 52,530$ TOTAL SOLID WASTE FUND 7 7 PUBLIC WORKS SOLID WASTE SALARY RANGE 52 Curbside Solid Waste Line Item Budget Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Regular Wages $ 215,288 $ 227,007 $ 249,800 $ 268,700 $ 274,800 Overtime 9,304 10,142 14,000 12,800 14,000 Longevity 2,303 1,910 2,000 1,900 2,000 Health & Dental 42,150 32,835 47,300 50,700 61,600 TMRS 29,478 31,269 34,900 38,200 37,400 FICA 16,340 17,423 19,100 21,300 20,800 Workers Compensation 11,651 6,431 6,700 7,200 6,900 Other Benefits 903 1,066 1,200 1,300 1,300 HSA Contribution 1,250 750 3,000 1,500 1,500 Employee Relations 293 339 1,700 1,500 1,700 Accrued Vacation 12,798 816 - - - Pension Expense (25,374) - - - - OPEB Expense (27,190) - - - - PERSONNEL 289,195$ 329,987$ 379,700$ 405,100$ 422,000$ office Supplies $ - $ 134 $ - $ - $ - Operating Supplies 8,795 8,815 12,000 12,000 12,500 Fuel 16,904 27,314 34,000 50,000 50,000 Equipment Maintenance 605 673 1,500 1,500 1,500 Vehicle Maintenance 90,024 52,960 50,000 50,000 55,000 Electric Service 382 396 700 600 700 Surface Water 908 734 2,000 2,000 2,000 Other Utilities - 50 - 300 300 Professional Dues 717 292 900 900 900 Professional Development - 3,723 1,500 1,500 3,500 Disposal Fee 195,459 194,425 202,000 202,000 205,000 Landfill Maintenance 9,450 10,325 12,000 12,000 12,000 Other Contracted Services 123,406 126,002 133,000 133,000 157,300 Community Relations 600 803 6,000 - - Transfer to General Fund 310,000 310,000 310,000 310,000 310,000 Transfer to Vehicle Replacement Fund 135,000 135,000 145,000 145,000 144,000 Transfer to Technology Management Fund 27,000 28,000 32,200 32,200 46,900 OPERATING 919,250$ 899,647$ 942,800$ 953,000$ 1,001,600$ Construction Costs $ - $ - $ 3,000 $ 3,000 $ - CAPITAL $ - $ - 3,000$ 3,000$ -$ CURBSIDE SOLID WASTE DIVISION TOTAL 1,208,445$ 1,229,635$ 1,325,500$ 1,361,100$ 1,423,600$ PUBLIC WORKS DEPARTMENT 53 Curbside Recycling Division Line Item Budget Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Regular Wages $ 52,210 $ 53,181 $ 53,700 $ 51,700 $ 53,700 Overtime 3,500 1,267 3,000 600 3,000 Longevity 1,010 1,070 1,100 1,100 1,100 Health & Dental 5,950 5,851 6,600 7,100 8,000 TMRS 7,431 7,262 7,600 7,000 7,400 FICA 4,194 4,094 4,200 3,900 4,200 Workers Compensation 2,900 1,503 1,400 1,400 1,400 Other Benefits 200 258 300 300 300 Accrued Vacation 1,097 (2,625) - - - Pension Expense (330) - - - - OPEB Expense (1,992) - - - - PERSONNEL 76,169$ 71,859$ 77,900$ 73,100$ 79,100$ Operating Supplies $ 1,374 $ 8,421 $ 1,200 $ 1,200 $ 1,250 Fuel 7,225 9,112 13,000 13,000 14,000 Equipment Maintenance 7 9,656 1,000 1,000 1,000 Vehicle Maintenance 47,212 60,689 35,000 35,000 35,000 Disposal Fee 133,373 22,573 120,000 - - Other Contracted Services 71,405 69,112 88,000 88,000 98,000 Community Relations 1,214 18,339 11,500 11,500 12,000 Transfer to Vehicle Replacement Fund 40,000 40,000 40,000 40,000 40,000 Transfer to Technology Management Fund 17,100 17,800 16,500 16,500 19,000 OPERATING 318,908$ 255,703$ 326,200$ 206,200$ 220,250$ Other Equipment $ 7,254 $ - $ 8,000 $ 8,000 $ 8,000 CAPITAL 7,254$ -$ 8,000$ 8,000$ 8,000$ CURBSIDE RECYCLING DIVISION TOTAL 402,331$ 327,562$ 412,100$ 287,300$ 307,350$ PUBLIC WORKS DEPARTMENT 54 Curbside Green Waste Recycling Division Line Item Budget Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Regular Wages $ 41,518 $ 42,284 $ 42,100 $ 31,200 $ 43,100 Overtime 2,707 1,010 2,000 1,000 2,000 Longevity 210 270 300 70 300 Health & Dental 6,787 6,691 7,600 5,500 8,100 TMRS 5,829 5,698 5,800 4,100 5,800 FICA 3,333 3,259 3,350 2,300 3,400 Workers Compensation 2,245 1,177 1,100 900 1,100 Other Benefits 166 216 200 200 200 Accrued Vacation 308 338 - - - Pension Expense 26,478 - - - - OPEB Expense 19,916 - - - - PERSONNEL 109,498$ 60,942$ 62,450$ 45,270$ 64,000$ Fuel $ 2,123 $ 4,576 $ 7,000 $ 5,000 $ 5,000 Vehicle Maintenance 5,842 7,341 12,000 12,000 12,000 Disposal Fee 10,820 10,841 15,000 15,000 15,000 Other Contracted Services 54,767 52,527 72,000 65,000 78,000 Transfer to Vehicle Replacement Fund 40,000 40,000 40,000 40,000 40,000 OPERATING 113,553$ 115,284$ 146,000$ 137,000$ 150,000$ CURBSIDE GREEN WASTE RECYCLING DIVISION TOTAL 223,050$ 176,227$ 208,450$ 182,270$ 214,000$ PUBLIC WORKS DEPARTMENT 55 INTERNAL SERVICE FUNDS Vehicle Replacement Fund Technology Management Fund Asset Replacement Fund Employee Benefits Fund Human Resources Service Fund 56 STATEMENT OF REVENUES AND EXPENDITURES Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 REVENUES Sale of City Property 22,703$ 25,051$ -$ 15,000$ 15,000$ Earnings on Investments 23,597 2,457 5,000 21,300 31,500 Transfer from General Fund 341,501 343,000 350,000 350,000 367,000 Transfer from Water & Sewer Fund 92,000 93,000 102,000 102,000 125,000 Transfer from Solid Waste Fund 215,000 215,000 225,000 225,000 224,000 Transfer from Technology Management Fund - - - - 30,000 TOTAL REVENUES 694,801$ 678,508$ 682,000$ 713,300$ 792,500$ EXPENDITURES Automobiles 160,025$ 61,130$ 30,000$ 106,000$ 211,500$ Light Trucks 57,891 121,260 144,000 47,000 275,000 Trucks 15,130 752,617 484,000 748,000 285,000 Other Equipment - - - - 39,000 TOTAL EXPENDITURES 233,046$ 935,007$ 658,000$ 901,000$ 810,500$ NET REVENUES (EXPENDITURES)461,755$ (256,499)$ 24,000$ (187,700)$ (18,000)$ BEGINNING NET POSITION*2,877,903$ 3,339,658$ 1,205,067$ 3,083,159$ 2,895,459$ ENDING NET POSITION 3,339,658$ 3,083,159$ 1,229,067$ 2,895,459$ 2,877,459$ * The beginning net position has been adjusted to reflect working capital. VEHICLE REPLACEMENT FUND 57 VEHICLE DEPARTMENT ASSIGNED VEHICLE TYPE BEING PURCHASED ESTIMATED REPLACEMENT COST 2013 Chevy Caprice Police 41,500 2018 Ford Interceptor SUV Police 70,000 2018 Ford Interceptor SUV Police 70,000 2007 Chevy Impala Public Works 30,000 New Addition Public Works 30,000 2016 Heated Pressure Washer Trailer Public Works 9,000 2002 F-450 w/service body Public Works 75,000 2002 F-450 w/service body Public Works 75,000 2002 F-450 w/service body Public Works 75,000 2007 F-250 Pick Up Truck Public Works 50,000 2013 Volvo HDR w/HEIL 2500 Durapack 25 yd Public Works Unmarked Sedan Patrol Unit Patrol Unit Sedan or SUV Sedan or SUV Heated Pressure Washer Trailer 1 ½ Ton Service Body Truck 1 ½ Ton Service Body Truck 1 ½ Ton Service Body Truck ¾ Ton Pickup Truck Solid Waste Truck 285,000 2023 Vehicle & Equipment Replacement Cost 810,500$ VEHICLE REPLACEMENT FUND 2023 Replacement Schedule 58 UNIT #VEHICLE DESCRIPTION DEPARTMENT ASSIGNED SCHEDULED REPLACEMENT YEAR ESTIMATED REPLACEMENT COST 001 2013 Ford Escape Public Works 2024 34,000 101 2009 F-150 Unmarked Truck Police 2024 50,000 102 2012 Toyota Sienna Mini-Van Police 2024 41,000 136 2019 Ford Interceptor Patrol - SUV Police 2024 55,000 137 2019 Ford Interceptor Patrol - SUV Police 2024 55,000 218 2012 Surburban 4x2 - Command Vehicle Fire 2024 74,000 550 2012 F-450 Dump Truck Public Works 2024 91,000 645 2009 F-750 XLT w/Davis 5/6 Yd Dump Body Public Works 2024 117,000 671 2014 Volvo VHD w/Heil 2500 Durapack 25 yd body Public Works 2024 328,000 735 2009 F-750 XLT Dump Truck Public Works 2024 115,000 745 2009 Case Backhoe Public Works 2024 111,000 900 2006 Ford F-250 Diesel Ext. Cab PU 4x2 / Mateco Utility Bed Public Works 2024 51,000 913 2002 Freightliner FL70 w/ Altec 42' Bucket Public Works 2024 115,000 1,237,000 140 2020 Ford Interceptor Patrol - SUV Police 2025 62,000 141 2021 Ford Interceptor Patrol - SUV Police 2025 62,000 411 2010 F-250 XL Ext. Cab with Tommy Lift Parks 2025 51,000 412 2010 Ford F-250 Ext. Cab w/ Service Body Parks 2025 56,000 548 2000 Ameritrail w/ Miller WEL w/ Doors Public Works 2025 12,000 642 2010 JD 410J Backhoe Public Works 2025 161,000 672 2015 Volvo HDR w/ Heil 2500 Durapack 25 yd body Public Works 2025 334,000 903 2013 Ford Explorer - 4x2 Public Works 2025 45,000 783,000 142 2021 Ford Interceptor Patrol - SUV Police 2026 67,000 143 2022 Ford Interceptor Patrol - SUV Police 2026 67,000 401 2016 Ford Escape Parks 2026 31,000 653 2006 Ameritrail 8x16 Trailer (long trailer)Public Works 2026 5,000 779 2011 Godwin Dri Prime Pump Public Works 2026 60,000 823 2011 Kubota Trackhow Kv41-VR1T4 (small kubota)Public Works 2026 42,000 272,000 818 2007 TCM Forklift - Model FD25 T7 Public Works 2027 35,000 826 2007 6' x 10' Utility Trailer Public Works 2027 5,000 40,000 2027 Vehicle & Equipment Replacement Cost VEHICLE REPLACEMENT SCHEDULE 2024 Vehicle & Equipment Replacement Cost 2025 Vehicle & Equipment Replacement Cost 2026 Vehicle & Equipment Replacement Cost FIVE YEAR REPLACEMENT SCHEDULE 2024 - 2028 59 UNIT #VEHICLE DESCRIPTION DEPARTMENT ASSIGNED SCHEDULED REPLACEMENT YEAR ESTIMATED REPLACEMENT COST VEHICLE REPLACEMENT SCHEDULE FIVE YEAR REPLACEMENT SCHEDULE 2024 - 2028 220 2012 Ambulance - Dodge Chassis / 14 'Frazer Body Fire 2028 303,000 144 2023 Ford Interceptor SUV Police 2028 84,000 145 2023 Ford Interceptor SUV Police 2028 84,000 413 2016 Ford Interceptor SUV Parks 2028 30,000 871 2013 Godwin Dri Prime 4" Pump Public Works 2028 39,000 540,000 2028 Vehicle & Equipment Replacement Cost *The replacement schedule is shown for informational purposes only. Depending on various factors, vehicles may get replaced before or after stated years shown. 60 TECHNOLOGY MANAGEMENT STATEMENT OF REVENUES AND EXPENDITURES Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 REVENUES Transfer from General Fund 1,496,400$ 1,761,200$ 1,734,100$ 1,734,100$ 1,927,300$ Transfer from Water & Sewer Fund 140,000 139,000 145,000 145,000 135,100 Transfer from Solid Waste Fund 44,100 45,800 48,700 48,700 65,900 FEMA Reimbursement - 123 - - - Earnings on Investments 3,403 387 1,000 3,900 5,800 TOTAL REVENUES 1,683,903$ 1,946,510$ 1,928,800$ 1,931,700$ 2,134,100$ EXPENDITURES Regular Wages 275,759$ 391,762$ 401,800$ 399,700$ 434,900$ Part-Time Wages 47,888 - - - - on Call 3,327 2,763 2,800 2,700 - Overtime 16,793 6,771 8,500 3,600 - Longevity 1,203 1,165 1,500 1,500 1,500 Health & Dental 40,476 33,189 37,600 32,400 36,200 TMRS 39,739 53,825 55,700 54,800 57,400 FICA 25,628 30,390 31,700 30,800 33,600 Workers Compensation 1,718 954 700 900 700 Allowances 6,596 9,204 9,400 9,400 9,400 Other Benefits 1,153 1,787 1,800 1,800 1,800 HSA Contribution 4,050 2,700 5,500 3,000 3,000 Accrued Vacation (3,481) 18,320 - - - Pension Expense (77,343) 23,087 - - - OPEB Expense (71,242) 28,309 - - - PERSONNEL 312,263$ 604,228$ 557,000$ 540,600$ 578,500$ office Supplies 729$ 240$ 1,000$ 1,000$ 1,000$ Operating Supplies 20,551 9,794 10,500 10,500 10,500 Equipment Maintenance 15,826 7,220 10,000 10,000 10,000 Hardware & Software Maintenance Contracts 532,422 571,510 704,200 668,000 832,900 Tele-Communications & Data & Radio 212,180 266,967 280,500 270,000 274,000 Consultants 28,990 14,152 15,000 15,000 15,000 Professional Dues - 175 2,800 2,550 2,700 Professional Development 892 995 9,400 9,400 14,900 Other Contracted Services 146,064 96,625 90,000 85,000 80,000 High Technology Replacements 127,943 228,523 150,000 150,000 131,900 Transfer to Vehicle Replacement Fund - - - - 30,000 Transfer To Asset Replacement Fund 20,000 20,700 108,100 108,100 146,900 OPERATIONS 1,105,598$ 1,216,901$ 1,381,500$ 1,329,550$ 1,549,800$ TOTAL EXPENDITURES 1,417,861$ 1,821,128$ 1,938,500$ 1,870,150$ 2,128,300$ NET REVENUES (EXPENDITURES)266,042$ 125,382$ (9,700)$ 61,550$ 5,800$ BEGINNING NET POSITION 106,600$ 372,642$ 625,876$ 498,024$ 559,574$ ENDING NET POSITION 372,642$ 498,024$ 616,176$ 559,574$ 565,374$ 61 Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Technology Management Personnel 312,263$ 604,228$ 557,000$ 540,600$ 578,500$ Operating 1,105,598 1,216,901 1,381,500 1,329,550 1,549,800 Total Department 1,417,861$ 1,821,128$ 1,938,500$ 1,870,150$ 2,128,300$ Technology Management Fund 2022 2023 POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM Technology Management IT Director 12 1 1 118,450$ 183,598$ IT Operations Manager 10 1 1 93,730$ 135,909$ IT Analyst 8 0 1 67,176$ 97,405$ Network Administrator 8 1 1 67,176$ 97,405$ IT Technician 6 1 0 55,517$ 80,500$ Total Technology Management Fund 4 4 TECHNOLOGY MANAGEMENT FUND SALARY RANGE ADMINISTRATION DEPARTMENT 62 Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 REVENUES Earnings on Investments 19,258$ 2,455$ 5,000$ 23,400$ 34,600$ Donations - 41,160 - - - Miscellaneous 2,270 - 10,000 - - Transfer from General Fund 576,100 539,300 443,300 443,300 545,800 Transfer from Water & Sewer Fund 86,900 92,900 170,000 170,000 211,600 Transfer from Technology Management Fund 20,000 20,700 108,100 108,100 146,900 TOTAL REVENUES 704,528$ 696,515$ 736,400$ 744,800$ 938,900$ EXPENDITURES Other Equipment 166,723$ 276,860$ 113,800$ 113,800$ 223,000$ Transfer to Transportation Improvement Fund - - 345,000 345,000 545,000 TOTAL EXPENDITURES 166,723$ 276,860$ 458,800$ 458,800$ 768,000$ NET REVENUES (EXPENDITURES)537,805$ 419,655$ 277,600$ 286,000$ 170,900$ BEGINNING NET POSITION 2,563,619$ 3,101,424$ 3,570,725$ 3,521,079$ 3,807,079$ ENDING NET POSITION 3,101,424$ 3,521,079$ 3,848,325$ 3,807,079$ 3,977,979$ Note: Prior to 2020, the Asset Replacement Fund was called the Equipment Replacement Fund. ASSET REPLACEMENT FUND STATEMENT OF REVENUES AND EXPENDITURES 63 SCHEDULED ESTIMATED DESCRIPTION DEPARTMENT ASSIGNED REPLACEMENT YEAR REPLACEMENT COST LifePack15 (Command 3) cardiac monitor Fire 2023 48,000 Stryker Power Pro Patient Cot Fire 2023 30,000 Smart Meter Irrigation PARD- Park Maintenance 2023 145,000 2023 Equipment Replacement Cost 223,000$ ASSET REPLACEMENT FUND 2023 Replacement Schedule 64 DESCRIPTION DEPARTMENT ASSIGNED SCHEDULED REPLACEMENT YEAR ESTIMATED REPLACEMENT COST Bunker Gear Replacement - mandated by Texas Commission on Fire Protection (TCFP)Fire 2024 125,000 Signal Indication/Illumination (signal heads-LED)Traffic 2024 18,700 Signal Indication/Illumination (signal heads-LED)Traffic 2024 18,700 Signal Indication/Illumination (signal heads-LED)Traffic 2024 18,700 Signal Indication/Illumination (signal heads-LED)Traffic 2024 18,700 Signal Indication/Illumination (signal heads-LED)Traffic 2024 18,700 Air Handler #1 - CH Facilities 2024 25,400 Air Handler #2 - CH Facilities 2024 29,800 Air Handler #3 - CH Facilities 2024 28,700 Air Handler #4 - CH Facilities 2024 28,900 Pool heater Facilities 2024 42,100 Non-Potable Water Booster Pump 2 PW Operations 2024 11,400 Submersible Pumps General Svcs 2024 11,200 Precor 835 Recumbent Bike (1)PARD- Recreation Center 2024 6,300 Precor 833 EFX - Elliptical (fixed arms)PARD- Recreation Center 2024 7,000 Precor 835 EFX - Elliptical (moving arms) (2)BEGINNING NET POSITION 2024 17,500 Precor 833 TRM Treadmill (2-1)PARD- Recreation Center 2024 18,800 Precor 835 AMT (2)PARD- Recreation Center 2024 18,600 Precor 833 TRM Treadmill (2)PARD- Recreation Center 2024 19,000 RayPak Pool Heater PARD- Recreation Center 2024 23,400 UV System-6030 PARD- Recreation Center 2024 37,400 Feature Pads (2)-1 PARD- Colonial Park Pool 2024 5,000 Feature Pads (2)-2 PARD- Colonial Park Pool 2024 5,000 Lady Alligator PARD- Colonial Park Pool 2024 7,200 Fabric for all structures PARD- Colonial Park Pool 2024 22,500 Lily Pad Entry Pads PARD- Colonial Park Pool 2024 24,100 UV System-6050 PARD- Colonial Park Pool 2024 62,300 UPS Technology 2024 102,800 2024 Replacement Cost 772,900$ Refrigerated Automatic Water Sampler PW Operations 2025 9,100 Water Pump #1 - CH Facilities 2025 8,100 Water Pump #2 - CH Facilities 2025 8,100 Large Grinder General Svcs 2025 10,200 Striper/Driver System General Svcs 2025 21,700 Precor 835 Recumbent Bike (2)PARD- Recreation Center 2025 5,400 Tables-6030 PARD- Recreation Center 2025 8,200 Precor 833 TRM Treadmill (2-2)PARD- Recreation Center 2025 18,600 Furniture replacement PARD- Recreation Center 2025 58,200 Defender (SP-41-48-1038)PARD- Recreation Center 2025 132,500 1M Dirafirm Diving Stand PARD- Colonial Park Pool 2025 14,500 4020 Marina Chaise Lounge (70)PARD- Colonial Park Pool 2025 17,700 Defender (SP-55-48-2076)PARD- Colonial Park Pool 2025 191,700 2025 Replacement Cost 504,000$ ASSET REPLACEMENT SCHEDULE FIVE YEAR REPLACEMENT SCHEDULE 2024 - 2028 65 DESCRIPTION DEPARTMENT ASSIGNED SCHEDULED REPLACEMENT YEAR ESTIMATED REPLACEMENT COST ASSET REPLACEMENT SCHEDULE FIVE YEAR REPLACEMENT SCHEDULE 2024 - 2028 LifePack 15 cardiac monitor - Engine 1 Fire 2026 51,100 Chairs-replacement (200)$6860 purchased in 2011 PARD- Senior Services 2026 10,700 Hallway Furniture Replacement $7321 purchased 2011 PARD- Senior Services 2026 11,500 2026 Replacement Cost 73,300$ Ballistic Rifle Plates Police 2027 67,900 BoilerFD Facilities 2027 11,200 Refrigerated Automatic Water Sampler PW Operations 2027 9,700 VeederRoot General Svcs 2027 15,200 Fuel Master AIM II General Svcs 2027 59,900 Storage Area Network Technology 2027 262,700 2027 Replacement Cost 426,600$ PWPACK Facilities 2028 7,800 IceFD Facilities 2028 8,200 Griswold Pump PARD- Recreation Center 2028 10,000 Prominent chemical controller PARD- Recreation Center 2028 10,700 UV Chamber-RC PARD- Recreation Center 2028 24,200 ABB VFD (ACH550-VCR-072A-4) 50Hp, 460v PARD- Colonial Park Pool 2028 9,100 Council Chambers A/V System Technology 2028 135,300 Network Firewall Replacement (2028)Technology 2028 71,700 2028 Replacement Cost 277,000$ 66 EMPLOYEE BENEFITS FUND STATEMENT OF REVENUES AND EXPENDITURES Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 REVENUES CHARGES TO OPERATING FUNDS: Er - Health $ 1,175,995 1,099,311$ 1,393,100$ 1,306,600$ 1,461,200$ Er - Dental 56,874 60,942 65,800 72,100 82,100 Er - Life 25,875 26,935 31,050 31,300 27,400 Er - Disability 25,848 36,343 37,500 38,100 39,400 Er - Workers Compensation 182,686 105,911 110,800 99,700 128,100 Er - Retirees 101,025 103,550 104,800 96,300 91,500 EMPLOYEE CONTRIBUTIONS: Ee - Health 289,322 276,108 344,600 297,800 379,400 Ee - Dental 13,871 13,684 15,000 14,700 19,800 Ee - Vision 11,284 11,211 11,300 12,100 11,300 Cobra Contributions 46,182 37,922 69,200 17,900 48,000 Earnings on Investments 7,693 996 2,000 7,500 11,800 Transfer from General Fund 33,700 35,000 35,000 35,000 60,000 TOTAL REVENUES 1,970,354$ 1,815,823$ 2,220,150$ 2,029,100$ 2,360,000$ EXPENDITURES Medical Premiums - Active $ 1,439,588 $ 1,452,803 $ 1,738,100 $ 1,603,100 $ 1,840,700 Medical Premiums - Retired 112,432 90,459 116,500 99,100 115,500 Medical Premiums - Cobra 31,474 32,201 53,300 20,200 22,500 Dental Premiums - Active 77,763 81,394 84,600 77,400 102,900 Vision Premiums - Active 12,145 12,019 11,800 13,000 11,600 Worker'S Compensation 95,112 94,265 107,000 107,000 128,100 Life & AD&D, Disability 64,297 60,415 68,550 59,700 66,800 Other Adminstrative Cost 11,370 8,285 12,500 4,800 9,800 Wellness Program 4,041 6,276 10,000 10,000 12,100 Events 1,691 - - - - Awards - (4,900) - - - Consultants 33,810 35,342 40,000 45,000 45,000 Transfer to Human Resource Svcs Fund - 427,366 - - - TOTAL EXPENDITURES 1,883,722$ 2,295,926$ 2,242,350$ 2,039,300$ 2,355,000$ NET REVENUES (EXPENDITURES)86,632$ (480,103)$ (22,200)$ (10,200)$ 5,000$ BEGINNING NET POSITION 1,631,469$ 1,718,101$ 1,272,436$ 1,237,999$ 1,227,799$ ENDING NET POSITION 1,718,101$ 1,237,999$ 1,250,236$ 1,227,799$ 1,232,799$ 67 HUMAN RESOURCES SERVICES FUND STATEMENT OF REVENUES AND EXPENDITURES Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 Earnings on Investments $ 2,540 $ 145 $ 100 $ 3,100 $ 4,600 Transfer from General Fund 249,900 252,000 250,000 250,000 230,000 Transfer from Employee Benefit Fund - 427,366 - - - TOTAL REVENUES 252,440$ 679,511$ 250,100$ 253,100$ 234,600$ EXPENDITURES Employee Relations $ - $ - $ 24,100 $ 20,000 $ 24,000 Unemployment Claims 13,049 - 10,000 - 5,000 Other Adminstrative Cost 10,469 12,089 13,000 8,000 13,650 Recruiting & Hiring 20,663 15,214 23,000 22,000 23,600 Events 14,166 15,840 14,000 20,000 21,500 Awards 6,978 6,522 7,500 7,000 7,800 Tuition 25,090 20,555 37,500 20,000 32,000 Transfer to General Fund 80,691 167,202 177,400 88,200 176,800 Transfer to Water & Sewer Fund - 43,199 - - - TOTAL EXPENDITURES 171,106$ 280,621$ 306,500$ 185,200$ 304,350$ NET REVENUES (EXPENDITURES)81,334$ 398,890$ (56,400)$ 67,900$ (69,750)$ BEGINNING NET POSITION -$ 81,334$ 464,550$ 480,224$ 548,124$ ENDING NET POSITION 81,334$ 480,224$ 408,150$ 548,124$ 478,374$ 68 SPECIAL REVENUE FUNDS Parks Donation Fund Friends of West University Parks Fund Truancy Prevention Fund Municipal Jury Fund Court Technology Fund Tree Replacement Fund Court Security Fund METRO Fund Police State Forfeited Property Fund Police Federal Forfeited Property Fund Police Training Fund Fire Training Fund Good Neighbor Fund 69 PARKS DONATION FUND Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 REVENUES Friends of West U Parks $ 7,130 $ 9,936 $ 5,000 $ 5,000 5,000$ Earnings on Investments 469 51 100 700 900 Donations - 53,820 30,000 30,000 35,000 TOTAL REVENUES 7,599$ 63,806$ 35,100$ 35,700$ 40,900$ EXPENDITURES Operating Supplies $ 25,112 $ 30,119 $ 17,000 $ 17,000 20,000$ Furniture & Equip <$5000 9,775 - - - - Other Equipment - - 23,000 23,200 - TOTAL EXPENDITURES 34,887$ 30,119$ 40,000$ 40,200$ 20,000$ NET REVENUES (EXPENDITURES)(27,288)$ 33,688$ (4,900)$ (4,500)$ 20,900$ BEGINNING BALANCE 98,947$ 71,659$ 82,712$ 105,347$ 100,847$ ENDING BALANCE 71,659$ 105,347$ 77,812$ 100,847$ 121,747$ STATEMENT OF REVENUES AND EXPENDITURES 70 FRIENDS OF WEST UNIVERSITY PARKS FUND Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 REVENUES Friends of West U Parks $ 579,730 $ 214,781 $ 187,500 $ 200,660 440,000$ Earnings on Investments - 220 - - - TOTAL REVENUES 579,730$ 215,001$ 187,500$ 200,660$ 440,000$ EXPENDITURES Construction Costs $ 579,730 $ 217,967 $ 187,500 $ 187,500 440,000$ TOTAL EXPENDITURES 579,730$ 217,967$ 187,500$ 187,500$ 440,000$ NET REVENUES (EXPENDITURES)0$ (2,966)$ -$ 13,160$ -$ BEGINNING BALANCE (7,663)$ (7,663)$ 7,568$ (10,629)$ 2,531$ ENDING BALANCE (7,663)$ (10,629)$ 7,568$ 2,531$ 2,531$ STATEMENT OF REVENUES AND EXPENDITURES 71 Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 REVENUES Local Truancy Prevention and Diversion Fund $ 2,389 $ 4,450 $ 3,100 $ 6,000 6,500$ Earnings on Investments - 2 - 100 100 TOTAL REVENUES 2,389$ 4,453$ 3,100$ 6,100$ 6,600$ EXPENDITURES TOTAL EXPENDITURES -$ -$ -$ -$ -$ NET REVENUES (EXPENDITURES)2,389$ 4,453$ 3,100$ 6,100$ 6,600$ BEGINNING BALANCE -$ 2,389$ 5,194$ 6,841$ 12,941$ ENDING BALANCE 2,389$ 6,841$ 8,294$ 12,941$ 19,541$ TRUANCY PREVENTION FUND STATEMENT OF REVENUES AND EXPENDITURES 72 Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 REVENUES Municipal Jury Fund $ 48 $ 91 $ 100 $ 325 400$ TOTAL REVENUES 48$ 91$ 100$ 325$ 400$ EXPENDITURES TOTAL EXPENDITURES -$ -$ -$ -$ -$ NET REVENUES (EXPENDITURES)48$ 91$ 100$ 325$ 400$ BEGINNING BALANCE -$ 48$ 123$ 138$ 463$ ENDING BALANCE 48$ 138$ 223$ 463$ 863$ MUNICIPAL JURY FUND STATEMENT OF REVENUES AND EXPENDITURES 73 Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 REVENUES Municipal Court Fines $ 3,639 $ 4,123 $ 5,000 $ 9,000 10,000$ Earnings on Investments - 14 - 100 200 TOTAL REVENUES 3,639$ 4,136$ 5,000$ 9,100$ 10,200$ EXPENDITURES Other Contracted Services $ 2,500 $ - $ - $ - -$ Furniture & Equip <$5000 3,930 1,254 4,500 3,100 4,500 TOTAL EXPENDITURES 6,430$ 1,254$ 4,500$ 3,100$ 4,500$ NET REVENUES (EXPENDITURES)(2,791)$ 2,883$ 500$ 6,000$ 5,700$ BEGINNING BALANCE 22,586$ 19,795$ 21,305$ 22,677$ 28,677$ ENDING BALANCE 19,795$ 22,677$ 21,805$ 28,677$ 34,377$ COURT TECHNOLOGY FUND STATEMENT OF REVENUES AND EXPENDITURES 74 Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 REVENUES Other Fees and Permits $ 44,750 $ 45,838 $ 50,000 $ 30,000 40,000$ Earnings on Investments 2,342 207 500 2,300 3,300 TOTAL REVENUES 47,092$ 46,045$ 50,500$ 32,300$ 43,300$ EXPENDITURES Tree Replacement Operating Expenditures -$ -$ -$ 50,000$ 50,000$ TOTAL EXPENDITURES -$ -$ -$ 50,000$ 50,000$ NET REVENUES (EXPENDITURES)47,092$ 46,045$ 50,500$ (17,700)$ (6,700)$ BEGINNING BALANCE 259,958$ 307,050$ 339,521$ 353,095$ 335,395$ ENDING BALANCE 307,050$ 353,095$ 390,021$ 335,395$ 328,695$ TREE REPLACEMENT FUND STATEMENT OF REVENUES AND EXPENDITURES 75 COURT SECURITY FUND Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 REVENUES Municipal Court Fines $ 3,646 $ 4,823 $ 4,000 $ 9,200 10,000$ Earnings on Investments 345 30 100 400 500 TOTAL REVENUES 3,991$ 4,854$ 4,100$ 9,600$ 10,500 EXPENDITURES Regular Wages $ 5,620 $ - $ 5,000 400$ 5,000$ Professional Development - - 3,000 1,000 3,000 Furniture & Equip <$5000 168 - 1,500 500 1,500 TOTAL EXPENDITURES 5,788$ -$ 9,500$ 1,900$ 9,500$ NET REVENUES (EXPENDITURES)(1,796)$ 4,854$ (5,400)$ 7,700$ 1,000$ BEGINNING BALANCE 46,620$ 44,824$ 44,223$ 49,677$ 57,377$ ENDING BALANCE 44,824$ 49,677$ 38,823$ 57,377$ 58,377$ STATEMENT OF REVENUES AND EXPENDITURES 76 METRO FUND Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 REVENUES METRO $ 679,118 $ 734,023 $ 675,000 730,000$ 700,000$ Earnings on Investments 99 159 100 1,600 2,500 TOTAL REVENUES 679,217$ 734,182$ 675,100$ 731,600$ 702,500$ EXPENDITURES Transfer to Transportation Improvement Fund 550,000$ 575,000$ 925,000$ 925,000$ 815,000$ TOTAL EXPENDITURES 550,000$ 575,000$ 925,000$ 925,000$ 815,000$ NET REVENUES (EXPENDITURES)129,217$ 159,182$ (249,900)$ (193,400)$ (112,500)$ BEGINNING BALANCE 171,747$ 300,964$ 401,063$ 460,146$ 266,746$ ENDING BALANCE 300,964$ 460,146$ 151,163$ 266,746$ 154,246$ STATEMENT OF REVENUES AND EXPENDITURES 77 POLICE STATE FORFEITED PROPERTY FUND Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 REVENUES Forfeited Property 4,036$ 2,120$ -$ -$ -$ Earnings on Investments 247 27 100 200 300 TOTAL REVENUES 4,282$ 2,147$ 100$ 200$ 300$ EXPENDITURES TOTAL EXPENDITURES -$ -$ -$ -$ -$ NET REVENUES (EXPENDITURES)4,282$ 2,147$ 100$ 200$ 300$ BEGINNING BALANCE 28,039$ 32,321$ 47,872$ 34,468$ 34,668$ ENDING BALANCE 32,321$ 34,468$ 47,972$ 34,668$ 34,968$ STATEMENT OF REVENUES AND EXPENDITURES 78 POLICE FEDERAL FORFEITED PROPERTY FUND Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 REVENUES Forfeited Property -$ 15,314$ -$ 8,300$ -$ Earnings on Investments - - - 100 200 TOTAL REVENUES -$ 15,314$ -$ 8,400$ 200$ EXPENDITURES Other Equipment -$ -$ -$ 13,000$ -$ TOTAL EXPENDITURES -$ -$ -$ 13,000$ -$ NET REVENUES (EXPENDITURES)-$ 15,314$ -$ (4,600)$ 200$ BEGINNING BALANCE -$ -$ -$ 15,314$ 10,714$ ENDING BALANCE -$ 15,314$ -$ 10,714$ 10,914$ STATEMENT OF REVENUES AND EXPENDITURES 79 POLICE TRAINING FUND Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 REVENUES State Grant $ 2,573 $ 2,367 $ 2,500 2,500$ 2,500$ Earnings on Investments 247 20 50 300 300 TOTAL REVENUES 2,820$ 2,387$ 2,550$ 2,800$ 2,800$ EXPENDITURES TOTAL EXPENDITURES -$ -$ -$ -$ -$ NET REVENUES (EXPENDITURES)2,820$ 2,387$ 2,550$ 2,800$ 2,800$ BEGINNING BALANCE 26,385$ 29,205$ 31,734$ 31,592$ 34,392$ ENDING BALANCE 29,205$ 31,592$ 34,284$ 34,392$ 37,192$ STATEMENT OF REVENUES AND EXPENDITURES 80 FIRE TRAINING FUND Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 REVENUES Earnings on Investments $ (0) $ 10 $ - 100$ 300$ Donations 158 150 - 13,220 - TOTAL REVENUES 158$ 160$ -$ 13,320$ 300$ EXPENDITURES Professional Development $ 2,220 $ 1,328 $ - -$ -$ Other Contracted Services - - - 12,604 - TOTAL EXPENDITURES 2,220$ 1,328$ -$ 12,604$ -$ NET REVENUES (EXPENDITURES)(2,062)$ (1,168)$ -$ 716$ 300$ BEGINNING BALANCE 18,350$ 16,288$ 16,327$ 15,120$ 15,836$ ENDING BALANCE 16,288$ 15,120$ 16,327$ 15,836$ 16,136$ STATEMENT OF REVENUES AND EXPENDITURES 81 GOOD NEIGHBOR FUND Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 REVENUES Earnings on Investments -$ 3$ -$ -$ -$ TOTAL REVENUES -$ 3$ -$ -$ -$ EXPENDITURES Community Relations -$ 1,003$ 2,500$ -$ 2,500$ TOTAL EXPENDITURES -$ 1,003$ 2,500$ -$ 2,500$ NET REVENUES (EXPENDITURES)-$ (1,001)$ (2,500)$ -$ (2,500)$ BEGINNING BALANCE 4,148$ 4,148$ 4,152$ 3,147$ 3,147$ ENDING BALANCE 4,148$ 3,147$ 1,652$ 3,147$ 647$ STATEMENT OF REVENUES AND EXPENDITURES 82 CAPITAL IMPROVEMENT FUNDS Capital Project Fund 2022 General Certificates of Obligation Fund Capital Reserve Fund Transportation Improvement Fund 2019 CO Fund Water & Sewer Capital Fund 2022 W/S Certificates of Obligation Fund 83 CAPITAL PROJECT FUND Actual Actual Budget Estimated Carryover to Budget 2020 2021 2022 2022 2023 2023 REVENUES Earnings on Investments $ 3,822 $ 322 $ 300 $ 5,000 $ - $ 7,300 Transfer from General Fund - 300,000 - - - - Transfer from Capital Reserve Fund 6,969 - 710,000 710,000 - 3,240,383 Transfer from 2019 Cert of Obligation Fund - - - - - - Certificates Of Obligation Proceeds - - - - - - TOTAL REVENUES 10,791$ 300,322$ 710,300$ 715,000$ $ - 3,247,683$ EXPENDITURES City Wide Engineering Traffic Study/Implementation $ 19,430 $ 89,398 $ - $ 41,172 $ - $ - Bridge Management Program 65,550 - - - - - Storm Water Management Program 101,112 100,123 - - - - Citywide Facilities Condition & Security Assessment - Implementation 33,600 14,400 - - - - City Hall Audio/Video Upgrades 110,000 - - - - - Facilities Master Plan - - 50,000 75,000 - - Emergency Storage Room1 - - 75,000 - 75,000 - Hvac Replacement Program1 - 7,500 - - 242,500 - Fire Apparatus Bay Roof Replacement1 - - 150,000 - 150,000 - Enterprise Resource Planning Software Replacement - - 100,000 100,000 - 1,790,000 Network Firewall Security Improvements - - 60,000 60,000 - - Network Switch Infrastructure Replacement - - 190,000 190,000 - - Emergency Operations Center Improvements - - 120,000 - 120,000 - Radio Replacements - - 90,000 90,000 - - Library/Community Building/Senior Center - - - - - 1,150,383 Network Switch Infrastructure Replacement - - - - - 150,000 Radio Replacements - - - - - 100,000 City Gateway Signage - - - - - 50,000 TOTAL EXPENDITURES 329,692$ 211,421$ 835,000$ 556,172$ 587,500$ 3,240,383$ BEGINNING BALANCE 809,400$ 413,999$ 300,704$ 502,900$ 661,728$ ENDING BALANCE 490,499$ 502,900$ 176,004$ 661,728$ 81,528$ 1 Project pending City Hall Master Plan STATEMENT OF REVENUES AND EXPENDITURES 84 Actual Actual Budget Estimated Carryover to Budget 2020 2021 2022 2022 2023 2023 REVENUES Federal Grant $-$ -$ -$ -$ -$ 5,380,000 Earnings on Investments - - - - - - Certificates Of Obligation Proceeds - - - 25,120,000 - - TOTAL REVENUES $-$ -$ -25,120,000$ $-5,380,000$ EXPENDITURES Public Works Maintenance Facility $-$ -$ -$ 250,000 $ 533,000 $ 11,647,000 City Wide Street & Drainage Improvements East - - - - -15,770,000 Buffalo Speedway -664,240 1,635,760 - TOTAL EXPENDITURES $-$ -$ -914,240$ 2,168,760$ 27,417,000$ BEGINNING BALANCE $-$ -$ -$ - 24,205,760$ ENDING BALANCE $-$ -$ -24,205,760$ $- 2022 GENERAL CERTIFICATES OF OBLIGATION FUND STATEMENT OF REVENUES AND EXPENDITURES 85 CAPITAL RESERVE FUND Actual Actual Budget Estimated Budget 2020 2021 2022 2022 2023 REVENUES Federal Grant $ - $ 1,930,872 $ 1,930,000 $ 1,933,816 $ - Earnings on Investments - 2,532 3,000 58,900 87,000 Transfer from General Fund - 4,500,000 - 4,200,000 - TOTAL REVENUES $ - 6,433,404$ 1,933,000$ 6,192,716$ 87,000$ EXPENDITURES Transfer to Capital Projects Fund $ 6,968 $ - $ 710,000 $ 710,000 $ 3,240,383 TOTAL EXPENDITURES 6,968$ $ - 710,000$ 710,000$ 3,240,383$ BEGINNING BALANCE 6,969$ 1$ 8,932,000$ 6,433,405$ 11,916,121$ ENDING BALANCE 1$ 6,433,405$ 10,155,000$ 11,916,121$ 8,762,738$ STATEMENT OF REVENUES AND EXPENDITURES 86 Actual Actual Budget Estimated Carryover to Budget 2020 2021 2022 2022 2023 2023 REVENUES Earnings on Investments $ 16,471 $ 5,443 $ 10,000 $ 56,200 $ - $ 83,000 Federal Grant 634,237 - - - - Transfer From Asset Replacement Fund - - 345,000 345,000 - 545,000 Transfer from METRO Grant Fund 550,000 575,000 925,000 925,000 - 815,000 Certificates of Obligation Proceeds 24,070,000 - - - - - Premium on Bonds 3,871,053 - - - - - TOTAL REVENUES 29,141,762$ 580,443$ 1,280,000$ 1,326,200$ $ - 1,443,000$ PROJECT EXPENDITURES City Wide Drainage Study $ 180,000 $ 8,630 $ - $ - $ - $ - Buffalo Speedway 1,059,209 18,761,425 3,061,799 335,760 - - City Wide Street & Drainage Improvements East - 1,264,056 1,500,000 750,000 1,385,944 - Drainage Improvements West Phase I - - 4,200,000 - 3,200,000 - Alt Stormwater Detention Options Feasibility Study 28,500 1,500 - - - - Street Maintenance (Ponding) - 125,000 - - - - 2022 Sidewalk Replacement - 9,600 339,000 300,000 - - Pavement Condition Assessment - 94,110 20,000 - - - Weslayan Traffic Signal Replacements - - 475,000 74,000 401,000 - Edloe Street Pathway - 25,462 468,000 75,000 430,538 - Roadway Pavement Improvements - - - - - 440,000 2023 Sidewalk Replacement - - - - - 375,000 TOTAL EXPENDITURES 1,267,709$ 20,289,783$ 10,063,799$ 1,534,760$ 5,417,482$ 815,000$ TRANSFERS TO OTHER FUNDS 1,038,591 BEGINNING BALANCE 1,357,752$ 28,193,214$ 14,341,866$ 8,483,874$ 8,275,314$ ENDING BALANCE 28,193,214$ 8,483,874$ 5,558,067$ 8,275,314$ 3,485,832$ TRANSPORTATION IMPROVEMENT FUND STATEMENT OF REVENUES AND EXPENDITURES 87 2019 CERTIFICATE OF OBLIGATION FUND Actual Actual Budget Estimated Carryover to Budget 2020 2021 2022 2022 2023 2023 REVENUES Earnings on Investments $ 19,036 $ 1,358 $ - $ 2,700 $ - $ 3,900 TOTAL REVENUES 19,036$ 1,358$ $ - 2,700$ $ - 3,900$ PROJECT EXPENDITURES Virtual Gate Phase I $ 1,606,761 $ 436,354 $ - $ 30,455 $ - $ - Virtual Gate Phase II - 1,755,445 - 176,664 - - TOTAL EXPENDITURES 1,606,761$ 2,191,798$ $ - 207,119$ $ - $ - BEGINNING BALANCE 4,232,297$ 2,644,571$ 429,213$ 454,132$ 249,713$ ENDING BALANCE 2,644,571$ 454,132$ 429,213$ 249,713$ 253,613$ STATEMENT OF REVENUES AND EXPENDITURES 88 Actual Actual Budget Estimated Carryover to Budget 2020 2021 2022 2022 2023 2023 REVENUES Earnings on Investments 10,701$ 1,666$ 3,000$ 22,600$ $ - 33,500$ Transfer from Water & Sewer Fund 900,000 2,700,000 900,000 900,000 - 900,000 Certificates of Obligation Proceeds - - 20,750,000 - - - TOTAL REVENUES 910,701$ 2,701,666$ 21,653,000$ 922,600$ $ - 933,500$ PROJECT EXPENDITURES Bissonnet Water Line Replacement 639,400$ $ - $ - $ - $ - $ - WWTP Weir Replacement - 596,023 - - - - Drinking Water Disinfection Upgrades 241,722 - - - - - WWTP Clarifier Automation - 67,545 - - - - Liftstations 1-12 Lining Project 192,786 - - - - - Water Pumping & Storage Study 81,420 79,269 - 1,187 - - Water Line Replacement Program - 39,679 1,150,000 10,321 - - Scada Water System Replacement 91,487 2,235 - - - - Wastewater Reuse 42,700 106,500 680,000 - 3,500 - Flow Meter Replacement/ Installation 93,019 - - - - - Booster Pump Replacement - - 300,000 - 300,000 - WWTP Floodwater Protection Study 22,973 - - - - - WWTP Inflow And Infiltration Study 24,335 - - 65,665 - - Wakeforest Tank Pipe Repairs - 111,077 - 29,727 - - Law St. Water Line Installation - 29,745 200,000 75,000 145,255 - Bellaire Elevated Storage Tank Replacement - - 100,000 100,000 - 420,000 Milton Cast Iron Water Line Replacement - - 1,620,000 - - - Milton & Wakeforest Water Plant Valve Replacement - - 150,000 134,279 - - Wakeforest Water Plant Generator - - 200,000 - 200,000 - 2022 Sanitary Sewer Manhole Lining Project - - 250,000 250,000 - - 2022 Sanitary Sewer Improvements - - 100,000 100,000 - - Wastewater Treatment Plant Improvements - 280,100 19,000,000 1,120,000 680,000 - Lift Station Scada Replacement - - 430,000 287,550 142,450 - Mobile Generator - - 100,000 - 100,000 - Water Well No. 8 Inspection & Improvements - - - - - 150,000 2023 Sanitary Sewer Manhole Lining Project - - - - - 250,000 2023 Sanitary Sewer Improvements - - - - - 100,000 TOTAL EXPENDITURES 1,429,842$ 1,312,174$ 24,280,000$ 2,173,729$ 1,571,205$ 920,000$ BEGINNING BALANCE 2,497,033$ 1,977,892$ 3,382,430$ 3,367,385$ 2,116,256$ ENDING BALANCE 1,977,892$ 3,367,385$ 755,430$ 2,116,256$ 558,551$ STATEMENT OF REVENUES AND EXPENDITURES WATER AND SEWER CAPITAL PROJECTS FUND 89 Actual Actual Budget Estimated Carryover to Budget 2020 2021 2022 2022 2023 2023 REVENUES Earnings on Investments $ - $ - $ - $ - $ - $ - Certificates Of Obligation Proceeds - - - 22,440,000 - - TOTAL REVENUES $ - $ - $ - 22,440,000$ $ - $ - EXPENDITURES Milton Cast Iron Water Line Replacement $ - $ - $ - $ 236,352 $ 1,183,648 $ 1,980,000 Wakeforest EST & GST Painting - - - - - 1,110,000 Law St. Water Line Installation - - - - 290,000 - Wastewater Treatment Plant Improvements - - - - 17,340,000 - Cast Iron Water Line - - - - 300,000 - TOTAL EXPENDITURES $ - $ - $ - 236,352$ 19,113,648$ 3,090,000$ BEGINNING BALANCE $ - $ - $ - $ - 22,203,648$ ENDING BALANCE $ - $ - $ - 22,203,648$ $ - 2022 W/S CERTIFICATES OF OBLIGATION FUND STATEMENT OF REVENUES AND EXPENDITURES 90 PERSONNEL 91 DEPARTMENT 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 GENERAL FUND Administration 5 6 6 5 6 6 6 7 7 8 Finance 5 5 5 5 5 5 6 6 6 6 Police 35 35 35 38 38 38 38 38 39 39 Fire 23 23 23 23 23 23 23 23 23 23 Public Works 19 18 18 18 18 18 19 20 20 20 Parks & Recreation 11 12 12 12 12 12 12 12 12 12 TECHNOLOGY MANAGEMENT FUND Administration 3 4 4 4 4 4 4 4 4 4 WATER & SEWER FUND Finance – Utilities 2 2 2 2 2 2 2 2 2 2 Operations 12 12 11 11 11 11 11 11 11 11 SOLID WASTE FUND Operations 6 6 7 7 7 7 7 7 7 7 Total City FTE's 121 123 123 125 126 126 128 130 131 132 Full-Time Equivalent (FTE) Position Summary 92 3800 University Blvd.3800 University Blvd.3800 University Blvd. West University Place, TX 77005West University Place, TX 77005West University Place, TX 77005 713-668-4441713-668-4441713-668-4441 westutx.govwestutx.govwestutx.gov