HomeMy WebLinkAbout2010 Operating BudgetCITY OF WEST UNIVERSITY PLACE
ANNUAL BUDGET
2010
INTRODUCTION
This document has been prepared to help you learn and understand issues affecting the community of West
University Place. The primary function of a City Budget is to provide a financial plan for the coming year.
West University Place’s Budget is no exception and as such contains financial schedules and statistics.
Financial plans cannot be prepared without defining what the organization intends to accomplish and how it
intends to go about reaching its goals. Therefore, the 2010 Annual Operating Budget serves as a policy
document that presents the major policies governing the management of the City. It is also an action plan to
give the public, elected officials and City staff information about what the City is doing and how efficiently.
Finally, the 2010 Annual Operating Budget functions as a tool, formally communicating the City’s financial
and operating plan for the coming year.
FORMAT
The 2010Annual Operating Budget is grouped first by fund and then by department. Like most other local
governments, the City uses funds to account for its financial activities. A fund is simply a device to segregate
and account for public resources. Financial statements, including the adopted 2010 budget, are presented for
every fund. Like the checking account statement you receive each month from your bank, the statements
show beginning balances, revenues, expenditures and ending balances for the year. Accompanying the
statements are narrative discussions of each fund’s financial activity for the prior year a nd the expected
activity for 2010. Graphs, schedules, and tables are provided to help illustrate and clarify certain points.
Funds are divided into departments or projects. Each department is presented with a brief statement
describing what the department intends to accomplish in 2010. Detailed schedules compare the department’s
finances over several years, plus information about staffing.
The appendices detail the City’s debt and revenues and include tables and schedules that present historical
information about the City’s finances, the Budget Ordinance and an explanatory glossary of terms.
This budget will raise more total property taxes than last year’s
budget by $929,632 (6.7%), and of that amount $210,765 is tax
revenue to be raised from new property added to the tax roll this
year.
TABLE OF CONTENTS 2010
Introduction
City Manager’s Budget Message i
Organization Chart xi
Budget Summaries
2010 Budget at a Glance xiv
Comparison of 2009 Budget to 2010 Proposed xv
2010 Combined Summary of Revenues and Expenditures xvi
General Fund
Summary Discussion 1
Administration 5
Finance 11
Police 17
Fire 23
Public Works 27
Parks and Recreation 39
Debt Service Fund
Summary 51
Water and Sewer Fund
Summary 57
Operations 59
Solid Waste Fund
Summary 65
General Services 67
Internal Service Funds
Employee Benefit Fund 72
Equipment Replacement Fund 74
Technology Management Fund 77
Special Revenue Funds
Parks Fund 83
Court Technology Fund 83
METRO Grant Fund 85
Court Security Fund 84
Tree-Replacement Fund 84
Recreation Center Grant Fund 87
Police Forfeited Property Fund 85
Fire Training Fund 86
Police Training Fund 86
Good Neighbor Fund 87
Capital Projects Funds
Capital Project Fund 90
Infrastructure Replacement Fund 91
Sidewalk Construction Fund 92
Transportation (Drainage) Improvement Fund 93
Streetlight Improvement Fund 94
Capital Reserve Fund 95
Recreation Facilities Construction Fund 96
Water and Sewer Capital Reserve Fund 97
Appendix
Appendix A – Bonded Debt 101
Appendix B - Revenue Sources 107
Ordinances
Levying and Assessing Ad Valorem Taxes for 2009 115
Ratifying Property Tax Increase 119
Adopting 2010 Budget 121
BUDGET SUMMARIES 2010
BUDGET SUMMARIES 2010
General Fund
Debt Service
Fund
Water & Sewer
Fund
Solid Waste
Fund Total
Revenues
Property Tax 7,908,384$ 7,118,075$ -$ -$ 15,026,458$
Other Taxes 2,040,880 - - - 2,040,880
Licenses, Permits & Fees 288,600 - - - 288,600
Fines & Forfeitures 188,100 - - - 188,100
Charges for Services 1,304,108 - 5,956,093 1,263,461 8,523,663
Other Revenue 378,394 14,000 4,000 103,500 499,894
Transfers 940,000 - - - 940,000
Total Revenues 13,048,466$ 7,132,075$ 5,960,093$ 1,366,961$ 27,507,595$
Expenditures
Personnel 9,477,135$ -$ 1,008,408$ 658,262$ 11,143,805$
Operating 3,860,938 - 2,734,855 461,152 7,056,946
Capital 108,900 - 82,000 - 190,900
Transfers 60,000 - 1,610,000 280,000 1,950,000
Debt Service - 7,125,450 1,268,446 - 8,393,896
Total Expenditures 13,506,973$ 7,125,450$ 6,703,709$ 1,399,414$ 28,735,547$
Capital Improvements
Recreation Facilities 5,000,000$
General 692,538
5,692,538$
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON
2010 BUDGET AT A GLANCE
Personnel
39%
Operating
24%
Capital
1%
Transfers
7%
Debt Service
29%
2010 Expenditures -General,
Debt Service, Water & Sewer and
Solid Waste Funds
Property Tax
55%Other Taxes
7%
Licenses,
Permits & Fees
1%
Fines &
Forfeitures
1%
Charges for
Services
31%Other Revenue
2%
Transfers
3%
2010 REVENUES -GENERAL, DEBT
SERVICE, WATER & SEWER AND
SOLID WASTE FUNDS
BUDGET SUMMARIES 2010
Budget 2009 Proposed 2010
Amount of
Increase
(Decrease)
Percent of
Increase
(Decrease)
Governmental Fund Types:
General Fund 13,251,710$ 13,506,973$ 255,263$ 1.93%
Debt Service Fund 6,825,090 7,125,450 300,360 4.40%
Total 20,076,800 20,632,423 555,623 2.77%
Enterprise Fund Types:
Water & Sewer Fund 5,433,110 6,703,709 1,270,599 23.39%
Solid Waste Management Fund 1,656,730 1,399,414 (257,316) -15.53%
Total 7,089,840 8,103,124 1,013,284 14.29%
Internal Service Fund Types:
Employee Benefit Fund 2,003,140 1,908,970 (94,170) -4.70%
Equipment Replacement Fund 307,000 280,000 (27,000) -8.79%
Technology Management Fund 810,830 1,009,746 198,916 24.53%
Total 3,120,970 3,198,716 77,746 2.49%
TOTAL ALL FUND TYPES 30,287,610$ 31,934,263$ 1,646,653$ 5.44%
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON
Comparison of 2009 Budget to 2010 Proposed
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
Budget 2009 Proposed 2010
General Fund
Debt Service Fund
Water & Sewer Fund
Solid Waste Management Fund
Employee Benefit Fund
Equipment Replacement Fund
Technology Management Fund
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
Budget 2009
Proposed 2010
BUDGET SUMMARIES 2010
Beginning
Balance
(Estimated) Taxes
Licenses,
Permits,
Fees &
Charges for
Services Other Total
Expenditures
and Transfers
Out
Ending
Balance
General Fund 3,068,205$ 9,949,264$ 1,592,708$ 1,506,494$ 13,048,466$ 13,506,973$ 2,609,698$
Debt Service Fund 969,057 7,118,075 - 14,000 7,132,075 7,125,450 975,681
Water and Sewer Fund 2,213,015 - 5,956,093 4,000 5,960,093 6,703,709 1,469,398
Solid Waste Fund 175,161 - 1,263,461 103,500 1,366,961 1,399,414 142,708
Capital Project Fund - - - - - - -
Streetlight Improvement Fund - - - - - - -
Capital Reserve Fund 632,538 - - 60,000 60,000 692,538 -
Infrastructure Replacement Fund - - - - - - -
Transportation Improvement Fund 124,000 - - - - - 124,000
Recreation Facilities Construction Fund - - - 5,000,000 5,000,000 5,000,000 -
Sidewalk Construction Fund - - - - - - -
Water and Sewer Capital Reserve 211,180 - - 950,000 950,000 650,000 511,180
Employee Benefit Fund 189,486 - - 1,725,409 1,725,409 1,908,970 5,925
Equipment Replacement Fund 200,734 - - 413,142 413,142 280,000 333,876
Technology Fund (299,158) - - 1,325,212 1,325,212 1,009,746 16,309
Parks Fund 10,337 - - 4,050 4,050 9,000 5,387
Court Technology Fund 786 - - 5,030 5,030 5,000 816
Tree Replacement Fund 24,955 - 10,000 300 10,300 35,255 -
Court Security Fund 1,832 - - 4,000 4,000 5,000 832
Metro Grant Fund 7,151 - - 259,000 259,000 266,151 -
Police Forfeited Property Fund 12,226 - - 2,000 2,000 14,226 -
Police Training Fund 3,383 - - 3,000 3,000 6,383 -
Fire Training Fund 8,439 - - - - 8,439 -
Good Neighbor Fund 2,500 - - - - 2,500 -
Recreation Center Grant Fund - - - - - - -
Total All Funds 7,555,827$ 17,067,338$ 8,822,263$ 11,379,137$ 37,268,738$ 38,628,755$ 6,195,810$
Sources
Combined Summary of Revenues, Expenditures and Fund Balance/Retained Earnings
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON
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GENERAL FUND 2010
The General Fund accounts for revenues, expenditures, and transfers associated with
municipal services not directly supported or for which other funds do not account.
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GENERAL FUND 2010
1
The General Fund finances nearly all of the City’s services. Issues such as the ad valorem tax rate,
fees, objectives, levels of service, the number of employees, salaries and benefits are all determined
during the preparation of the General Fund’s budget. The General Fund is the principal source of
funds for all six of the City’s departments: Police, Fire, Public Works, Parks and Recreation,
Finance, and Administration.
Revenue Projections for 2009 The 2009 Budget projected a revenue total of $12.76 million to
finance the General Fund’s services. Based on collections and data available July 31, 2009,
revenues appear likely to reach $12.28 million.
Sales taxes, telephone and natural gas franchise taxes, and alarm- monitoring fees are expected to
exceed their original projections. Overall, General Fund revenues are expected to be below the
2009 budget by 3.8%, or $478,836. This is primarily due to the decrease in fees associated with
building services, decreases in interest earnings, and the closure of the recreation facilities for
reconstruction.
Expenditures Estimated for 2009 The original 2009 Budget appropriated $12.7 million, excluding
transfers out. Based on expenditures through July 31, 2009, the total actual expenditures will be
below the appropriated amount by $368,314, or 2.8%.
Financial Position in 2009 - The City of West University Place’s General Fund is projected to
close 2009 in sound fiscal condition. The 2009 estimated ending fund balance available for
appropriations in 2010 is $2.8 million. This amount represents 21% of the proposed 2010
expenditures.
The City’s Financial Policies require that General Fund reserves be maintained at 20% of the
revenue budget for the coming year. The primary purpose of this reserve of fund balance is to
buffer the impact of unforeseen events and to provide a cushion against revenue shortfalls.
The General Fund’s unencumbered reserves likely will close 2010 exceeding that target by
$60,000. This excess will be transferred to the Capital Reserve Fund according to Financial
Policies.
Projected 2010 Revenues. The City’s General Fund Revenues for fiscal 2010 are forecast to
increase 2.3% over 2009’s budgeted revenues. Total 2010 revenues are expected to be
approximately $13 million.
Revenues from property taxes (current tax, delinquent tax and penalty and interest) will grow by
$617,204, an 8.6% increase. The ad valorem tax rate dedicated to maintenance and operations is
proposed to increase 1.6% to $0.188932 per $100 of assessed value. Taxable value in West
University Place is estimated to increase 7.62% to $4.2 billion. New construction accounted for
$58.7 million of this increase, and the value increases on existing property added the balance.
Revenue generated by the City’s one-cent sales tax is budgeted at $960,380, 1.1% over the
$950,000 budgeted in 2009. Collections of sales tax in 2009 are expected to be $960,400.
As in the prior year, franchise taxes are expected to provide approximately 8.2% of the City’s
General Fund revenues. Franchise fees are received for electricity, telephone, natural gas and cable
service provided to the citizens of West University Place.
Because of lower interest rates and reduced reserves, earnings on the City’s investments are
forecast to provide $130,000 in 2010, below the $239,000 projected in 2009.
Revenue sources budgeted under the Charges for Services category includes ambulance-service
billing, alarm-monitoring billing and other service-related fees. Growth in revenues from alarm-
monitoring are slowing but are still expected to increase 2.0% over estimated projections to
$374,600.
2
As in previous budgets, 2010’s anticipates payments from the Water and Sewer Utility Enterprise
Fund ($660,000) and the Solid Waste Collection Fund ($280,000). These payments cover
administrative costs. Meter reading, billing, accounting, legal, data processing, fuel and insurance
are all budgeted through the General Fund in order to centralize controlling their costs.
Expenditures in 2010. The 2010 Budget appropriates $13,475,243, including the transfer of
$65,000 to the Capital Reserve Fund, up 1.69% from the 2009 General Fund’s $13,251,710 budget.
Personnel costs - Personnel costs, including benefits, will amount to $9.5 million, or 70% of the
budget, and a 1.89% increase over the corresponding 2009 budget. Health care costs are projected
to total $838,058, a decrease of 25.4% from the 2009 Budget due primarily to changes in the
insurance carrier effective September 1, 2009. Required contributions to the Texas Municipal
Retirement System are budgeted at $1,198,438, up 11.2% due to the 1% increase in the phase-in
rate for 2010 and the proportionate effect of salary increases that are a result of the compensation
program approved by council in 2008
The 2010 Budget for employee salaries and wages is $5,858,811, up 3.49% over 2009. The Budget
provides for the continued implementation of a revised compensation plan developed by the Waters
Consulting Group and approved by Council in 2008. Waters Consulting completed the study of the
City’s compensation plan in 2008 which included a comparison of West U’s compensation with
competing municipalities. Based on that study, Waters recommended that employees with five or
more years of experience be moved to the mid-point of the salary ranges established by the study.
GENERAL FUND 2010
3
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY DEPARTMENT
Actual Actual Budget Estimated Budget
2007 2008 2009 2009 2010
REVENUES:
Ad valorem taxes 6,219,953$ 6,649,682$ 7,291,180$ 7,280,060$ 7,908,384$
Sales taxes 1,026,948 1,042,096 950,000 960,400 960,380
Franchise taxes 933,834 1,312,260 990,150 1,072,963 1,066,600
Other taxes 15,010 15,643 14,600 12,564 13,900
Total Taxes 8,195,745 9,019,681 9,245,930 9,325,987 9,949,264
Permits, licenses, and fees 549,994 477,332 507,270 325,195 288,600
Fines and forfeitures 183,580 180,150 136,410 161,103 188,100
Charges for services 1,381,585 1,402,881 1,457,700 1,135,289 1,304,108
Investment earnings 388,778 238,745 239,000 131,064 130,000
Other revenue 237,843 262,931 231,800 260,636 248,394
Transfers In 940,000 940,000 940,000 940,000 940,000
TOTAL REVENUES 11,877,525 12,521,720 12,758,110 12,279,274 13,048,466
EXPENDITURES BY DEPARTMENT:
Administration 850,151 886,906 908,290 962,680 1,033,234
Finance 1,462,706 1,442,684 1,447,840 1,529,390 1,708,269
Police 2,653,823 2,740,422 3,363,590 3,119,382 3,368,649
Fire 2,277,224 2,486,109 2,753,720 2,756,143 2,726,302
Public Works 1,926,432 2,149,727 2,246,480 2,156,770 2,690,761
Parks & Recreation 1,663,738 1,865,714 2,020,550 1,847,791 1,919,758
Transfers Out 2,325,000 164,489 511,240 511,240 60,000
TOTAL EXPENDITURES 13,159,074 11,736,052 13,251,710 12,883,396 13,506,973
NET REVENUES (1,281,549) 785,668 (493,600) (604,122) (458,507)
BEGINNING FUND BALANCE 4,168,207 2,886,658 3,261,174 3,672,326 3,068,205
ENDING FUND BALANCE 2,886,658$ 3,672,326$ 2,767,574$ 3,068,205$ 2,609,698$
ASSIGNED* 210,000 210,000 210,000 210,000 210,000
UNASSIGNED FUND BALANCE 2,676,658 3,462,326 2,557,574 2,858,205 2,399,698
* Assigned for City Manager's Contract
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5
ADMINISTRATION DEPARTMENT
The Administration Department is responsible to the City Council for the efficient
delivery of City services. The City Manager serves as chief administrative officer and
has day-to-day responsibility for the conduct of all City activities. The City Secretary is
responsible to the City Council for recording and maintaining ordinances, resolutions,
meeting minutes, and legally required publications. The City Attorney provides City
Council with general legal counsel, litigation, contract review, and ordinance review.
ADMINISTRATION DEPARTMENT MISSION
To implement and administer, effectively and efficiently, the policies as established by
the City Council.
ADMINISTRATION DEPARTMENT DIVISIONS
Administration – The City Manager, the City Secretary, and the Human Resources
Director together with their support staff, are all compensated in the
Administration Division’s budget. The cost of printing the West University Place
Currents is also funded in this budget. (2010 Budget $859,272)
City Council – Costs directly associated with the City Council, including council salaries,
legal fees and election expenditures. (2010 Budget $173,962)
ADMINISTRATION DEPARTMENT 2010 GOALS
∗ Continue progress towards City Council Goals
∗ Continue providing Project Management responsibilities over Recreational Facilities
redevelopment.
∗ Resolve detention responsibility and cost with Harris County Flood Control District
(HCFCD). To date HCFCD has said that West U owes $1.2 million for participation
in the Myers Tract detention pond for the new College Street Drainage system.
∗ Continue coordinating with departments to destroy records that have passed the
required retention date.
∗ Continue improving the records retention program by monitoring usage of the records
management software and providing training as needed.
∗ Continue pursuit of West U’s electronic record keeping to become the official record
with State Library System (no longer have to keep paper, except historical
documents).
∗ Continue to maintain positive recruitment and retention program.
∗ Continue to maintain wellness program.
∗ Improve citizen service request tracking system.
BUDGET HIGHLIGHTS
∗ Authorized full-time employees – 5 (2009 authorized full-time employees – 5).
∗ Legal fees – 2010 Budget - $145,000; 2009 Budget $85,000
∗ Technology Management Fund charges assessed - $79,805.
∗ Total budget - $1,033,234 (2009 total budget - $980,290).
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7
Administration Department Summary Comparison Budget
Account Actual Actual Budget Estimate Budget
Description 2007 2008 2009 2009 2010
Administration
Personnel 526,536$ 575,486$ 604,310$ 630,667$ 650,066$
Operating charges 83,281 161,230 186,050 186,050 204,205
Capital 793 126 - - 5,000
Total 610,610 736,842 790,360 816,717 859,271
Council
Personnel 10,300 15,611 15,530 15,513 15,512
Operating charges 229,241 134,453 106,650 130,450 158,450
Total 239,541 150,064 122,180 145,963 173,962
Total Department 850,151$ 886,906$ 912,540$ 962,680$ 1,033,233$
∗
ADMINISTRATION DEPARTMENT
Administration Department Staffing Schedule
2009 2010
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Administration
City Manager V 1 1 130,864 176,666
City Secretary I 1 1 72,302 97,607
HR Director II 1 1 81,694 110,288
Executive Assistant/Deputy City Secretary 206 1 1 38,576 54,006
HR Secretary 204 1 1 31,198 43,677
Total Administration Department 5 5
SALARY RANGE
8
ADMINISTRATION DEPARTMENT
Administration Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2007 2008 2009 2009 2010
Salaries and wages 346,897$ 384,899$ 397,880$ 418,274$ 439,386$
Overtime 18 47 1,000 1,000 1,500
Longevity 1,483 1,255 1,120 1,190 1,540
Allowances 11,080 17,018 18,890 18,840 18,840
Part-time/temporary 1,056 2,625 - 443 -
Retirement contribution 59,264 74,150 74,530 78,860 87,640
Social security cont. 23,757 25,668 31,670 32,840 35,280
Health care benefits 44,470 39,482 55,700 55,700 44,467
Workers' compensation 876 731 900 900 795
Other benefits 2,933 3,070 5,620 5,620 3,119
Employee relations 19,500 11,465 5,000 5,000 7,500
Recruiting and hiring 15,202 15,077 12,000 12,000 10,000
Personnel 526,536 575,486 604,310 630,667 650,066
Communications costs 32,177 46,820 30,000 32,000 34,400
Community relations 4,706 2,086 2,500 2,500 2,500
Consultants - 7,343 - - -
Professional dues 6,581 6,759 5,000 6,000 6,200
Publications 3,305 2,519 4,000 3,000 6,600
Technology - 55,920 69,800 69,800 79,805
Equipment maintenance 17 - - - -
Equipment lease/rent 8,503 8,850 5,000 10,750 11,000
Office supplies 6,681 4,748 4,000 5,000 5,000
Travel and training 16,078 7,528 16,500 12,000 13,700
Contingency 5,234 18,657 45,000 45,000 45,000
Total Operating Charges 83,281 161,230 181,800 186,050 204,205
Capital Outlay 793 126 - - 5,000
Total Capital 793 126 - - 5,000
Administration Division Total 610,610$ 736,842$ 786,110$ 816,717$ 859,272$
9
ADMINISTRATION DEPARTMENT
City Council Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2007 2008 2009 2009 2010
Salaries and wages 9,566$ 14,400$ 14,400$ 14,400$ 14,400$
Social security cont. 732 1,102 1,110 1,090 1,090
Workers' compensation 2 23 20 23 22
Employee relations - 86 - - -
Total Personnel 10,300 15,611 15,530 15,513 15,512
Communication costs - - 2,500 - -
Community relations 3,341 2,400 3,200 7,500 7,500
Legal 210,173 115,407 85,000 105,000 145,000
Professional dues 2,511 2,863 2,150 2,150 2,150
Election expense 9,154 11,565 10,000 12,000 -
Travel and training 4,063 2,218 3,800 3,800 3,800
Total Operating Charges 229,241 134,453 106,650 130,450 158,450
Total 239,541$ 150,064$ 122,180$ 145,963$ 173,962$
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11
FINANCE DEPARTMENT
The Finance Department provides a wide range of financial and administrative services to
citizens and to other City Departments including: utility billing, purchasing, budgeting,
cash management, payroll, accounts payable and financial reporting. The Finance
Department directs the administration of the City’s Municipal Court. Finally,
expenditures and transfers that cannot be allocated to other departments in a satisfactory
way are included in the Finance Department budget.
FINANCE DEPARTMENT MISSION
To provide useful financial management services to other City Departments, timely and
accurate billing to citizens, fair and efficient administration of the municipal court, and
useful financial reporting to the City’s financial stakeholders.
FINANCE DEPARTMENT DIVISIONS
Finance – Provides utility billing services and the traditional accounting, accounts
payable, payroll, cash management, financial reporting functions. (2010 Budget -
$938,702)
Municipal Court – Administers the City’s municipal court. (2010 Budget - $236,037
City-Wide – Provides for expenditures, such as insurance and utilities, which cannot be
allocated to other departments in a satisfactory way. (2010 Budget - $533,530)
FINANCE DEPARTMENT 2010 GOALS
∗ Convert the financial software from the current application to a more efficient and
progressive application.
∗ Reorganize/restructure the Finance Department staff to align the duties and segregate
receipts and disbursements to provide more internal control of transaction.
∗ Review and update, as necessary, financial policies such as the purchasing policy and
the travel policy.
∗ Retrain and cross train Finance Department staff on the new software.
FINANCE DEPARTMENT BUDGET HIGHLIGHTS
∗ Authorized full-time employees – 7 (2009 authorized full-time employees – 7).
∗ Total budget - $1,708,269 (2009 total budget - $1,447,840).
12
Finance Department Summary Comparison Budget
Account Actual Actual Budget Estimate Budget
Description 2007 2008 2009 2009 2010
Finance
Personnel 471,591$ 462,071$ 448,000$ 483,325$ 484,189$
Operating charges 463,677 463,322 419,320 457,570 450,513
Capital - - - - 4,000
Total 935,268 925,393 867,320 940,895 938,702
Municipal Court
Personnel 162,203 187,999 207,960 206,073 209,392
Operating charges 9,335 6,741 6,930 17,050 26,645
Capital - - - - -
Total 171,538 194,740 214,890 223,123 236,037
City-Wide Charges
Operating charges 355,900 322,551 365,630 365,372 533,530
Total 355,900 322,551 365,630 365,372 533,530
Total Department 1,462,706$ 1,442,684$ 1,447,840$ 1,529,390$ 1,708,269$
FINANCE DEPARMENT
Finance Department Staffing Schedule
2009 2010
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Finance
Accounting
Finance Director III 1 1 90,681 122,419
Assistant Finance Director 112 1 - 61,229 85,721
Controller 112 - 1 61,229 85,721
Treasurer 112 - 1 61,229 85,721
Revenue Manager 109 1 - 40,259 56,363
Accounting Specialist 204 2 2 33,382 46,734
Municipal Court
Court Clerk 208 1 1 46,677 65,347
Sr. Court/Collection Clerk 204 1 1 33,382 46,734
Total Finance 7 7
SALARY RANGE
13
FINANCE DEPARMENT
Finance Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2007 2008 2009 2009 2010
Salaries and wages 309,819$ 307,212$ 299,910$ 327,494$ 334,736$
Overtime 9,145 11,845 6,210 6,210 6,630
Longevity 3,030 2,658 2,620 2,892 1,720
Allowances 3,650 8,100 6,860 7,640 6,840
Part-time/temporary 857 2,859 - - -
Retirement contribution 54,271 61,109 56,810 61,430 66,486
Social Security 24,146 24,396 24,140 25,860 26,760
Health care benefits 60,650 38,648 40,750 40,750 36,087
Workers' Compensation 788 584 970 970 594
Other benefits 3,888 3,529 8,630 8,630 2,985
Employee relations 1,347 1,132 1,100 1,449 1,350
Total Personnel 471,591 462,071 448,000 483,325 484,189
Communications costs 47,302 51,000 45,000 51,500 52,350
Other contracted services 226,643 273,987 246,400 274,600 278,100
Professional dues 1,895 1,926 2,000 1,700 1,470
Publications 219 77 500 250 215
Technology1 145,000 96,204 91,870 91,870 81,478
Equipment maintenance 616 521 750 700 700
Equipment lease/rental 9,304 8,085 8,000 8,200 8,200
Facilities 10,514 12,691 8,000 10,500 10,500
Office supplies 11,007 8,665 7,000 8,450 10,000
Operating supplies 7,689 5,644 3,500 3,500 -
Travel and training 3,488 4,524 6,300 6,300 7,500
Total Operating 463,677 463,322 419,320 457,570 450,513
Capital Outlay - - - - 4,000
Total Capital - - - - 4,000
Finance Division Total 935,268$ 925,394$ 867,320$ 940,895$ 938,702$
1 Transfer to the Technology Management Fund
14
FINANCE DEPARMENT
Municipal Court Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2007 2008 2009 2009 2010
Salaries and wages 117,444$ 133,981$ 144,730$ 143,233$ 150,458$
Overtime 5,936 6,623 4,820 4,820 5,150
Longevity 1,113 1,298 1,680 1,720 1,840
Allowances - - - - -
Part-time/temporary - 126 - - -
Retirement contribution 12,647 16,264 18,150 18,150 19,915
Social Security 9,086 10,117 11,540 11,110 12,040
Health care benefits 14,400 18,084 22,060 22,060 18,561
Workers' Compensation 297 255 2,920 2,920 277
Other benefits 1,280 1,251 2,060 2,060 1,152
Employee relations - - - - -
Total Personnel 162,203 187,999 207,960 206,073 209,392
Communication costs 861 1,768 1,500 2,000 2,500
Other contracts services 2,289 1,139 750 9,900 18,000
Professional dues 441 255 500 350 345
Publications 488 36 500 500 1,000
Equipment maintenance 648 - 200 - -
Office supplies 1,374 1,335 1,500 1,500 1,500
Travel and training 3,234 2,208 1,980 2,800 3,300
Total Operating 9,335 6,741 6,930 17,050 26,645
Muncipal Court Division Total 171,538$ 194,739$ 214,890$ 223,123$ 236,037$
15
FINANCE DEPARMENT
City-Wide Division Budget Detail by Line Item
Actual Actual Budget Estimated Budget
Account Description 2007 2008 2009 2009 2010
Insurance
General liability ins 17,878$ 17,288$ 18,000$ 16,600$ 18,000$
Auto liability 29,096 28,690 30,000 30,000 30,000
Auto physical damage 14,378 13,934 16,500 16,500 16,500
Errors and omissions 25,418 25,763 28,230 22,000 28,230
Real and personal property 35,092 6,101 36,000 36,920 36,000
Crime & fidelity bond 1,751 1,680 1,800 1,800 1,800
Deductibles - - - - 8,000
Electricity 169,669 229,096 235,100 241,552 395,000
Telephone 61,205 - - - -
Computer network maintenance 1,413 - - - -
City-wide Division Total 355,900$ 322,551$ 365,630$ 365,372$ 533,530$
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17
POLICE DEPARTMENT
The Police Department is responsible for preserving the peace and enforcing the law in the City.
POLICE DEPARTMENT MISSION
To preserve the peace and to protect life and property by enforcing local, state, and federal laws.
POLICE DEPARTMENT DIVISIONS
Police – Provides patrol, enforcement and investigation services. (2010 Budget - $2,777,237)
Communication – Provides emergency dispatch for both Police and Fire departments and
monitors alarm systems that are serviced by the City’s Direct Link alarm monitoring
service. (2010 Budget - $591,411
POLICE DEPARTMENT 2010 GOALS
∗ Continue implementation of proactive patrol initiatives utilizing inter-local agreements with
other law enforcement agencies.
∗ Provide first-line supervision training to OIC’s and sergeants.
∗ Provide command staff training through the Institute for Law Enforcement Administration.
∗ Provide patrol tactics related training through the training agreement with the Texas
Commission on Law Enforcement Officer Standards and Education.
∗ Construction of an adequate police facility to replace the sub standard police station and
emergency operations center.
POLICE DEPARTMENT BUDGET HIGHLIGHTS
∗ Authorized full-time employees – 32 (2009 authorized full-time employees – 32)
∗ Total budget - $3,368,649 (2009 total budget - $3,363,590)
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19
POLICE DEPARTMENT
Police Department Staffing Schedule
2009 2010
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Police Department
Police
Police Chief III 1 1 90,681 122,419
Patrol Lieutenant P-5 2 2 72,212 97,486
Police Sergeant P-4 4 4 63,093 85,175
Police Officer P-2 16 16 48,315 65,225
Communications
Administrative Assistant 205 1 1 35,718 50,006
Emergency Dispatcher P-1 8 8 35,058 49,082
Total Police 32 32
SALARY RANGE
Police Department Summary Comparison Budget
Account Actual Actual Budget Estimate Budget
Description 2007 2008 2009 2009 2010
Police
Personnel 1,826,110$ 1,885,213$ 2,307,730$ 2,138,797$ 2,288,984$
Operating charges 245,954 339,290 443,340 448,933 488,254
Capital 10,093 18,195 - - -
Total 2,082,157 2,242,698 2,751,070 2,587,730 2,777,238
Communications
Personnel 567,898 497,503 610,220 531,052 590,811
Operating charges 3,768 220 2,300 600 600
Capital - - - - -
Total 571,666 497,723 612,520 531,652 591,411
Total Department 2,653,823$ 2,740,421$ 3,363,590$ 3,119,382$ 3,368,649$
20
POLICE DEPARTMENT
Police Division Line Item Budget
Actual Actual Budget Estimate Budget
Account Description 2007 2008 2009 2009 2010
Salaries and wages 1,143,795$ 1,108,805$ 1,398,920$ 1,245,627$ 1,430,444$
Overtime 120,943 184,332 146,890 145,000 160,000
Longevity 9,588 6,573 8,450 6,930 9,530
Allowance 4,850 8,020 8,920 8,880 8,880
Retirement contribution 212,768 261,824 281,370 281,370 313,078
Social security cont. 94,815 98,429 117,730 106,040 126,030
Health care benefits 188,658 172,220 264,690 264,690 193,041
Workers' compensation 33,176 28,477 42,690 42,690 30,645
Other benefits 14,673 14,043 35,070 35,070 14,836
Employee relations 2,844 2,490 3,000 2,500 2,500
Total Personnel 1,826,110 1,885,213 2,307,730 2,138,797 2,288,984
Communications costs 1,920 3,032 6,000 1,000 1,000
Community relations 2,050 1,304 1,500 1,000 1,000
Consultants 1,750 1,356 2,000 11,451 2,000
Professional dues 2,174 2,062 1,850 1,850 1,850
Publications 1,791 2,471 2,000 1,467 1,467
Law enforcement liab. 13,599 13,927 14,000 14,000 14,000
Equipment replacement 82,000 73,800 73,800 74,199 96,504
Technology 46,870 172,658 276,490 276,766 308,033
Equipment maint. 18,959 17,036 12,000 18,000 17,000
Apprehension & jailing 2,709 429 3,500 1,000 1,000
Equipment lease/rental 3,141 1,627 5,000 - -
Facilities rent 15,896 850 - - -
Office supplies 6,524 9,381 5,400 5,400 5,400
Operating supplies 30,823 23,958 20,000 23,000 23,000
Travel and training 15,613 15,400 19,800 19,800 16,000
Total Operating Charges 245,954 339,290 443,340 448,933 488,254
Other Equipment 10,093 18,195 - - -
Total Capital 10,093 18,195 - - -
Total 2,082,157$ 2,242,698$ 2,751,070$ 2,587,730$ 2,777,237$
21
POLICE DEPARTMENT
Communications Division Line Item Budget
Actual Actual Budget Estimate Budget
Account Description 2007 2008 2009 2009 2010
Salaries and wages 336,623$ 296,977$ 351,000$ 279,895$ 350,710$
Overtime 50,632 36,249 47,630 46,172 63,852
Longevity 2,703 1,800 2,750 1,745 2,740
Retirement contribution 64,649 68,977 72,250 72,250 79,287
Social security cont. 29,038 25,029 30,180 24,580 31,950
Health care benefits 77,669 62,889 93,250 93,250 56,004
Workers' compensation 914 600 830 830 735
Other benefits 5,670 4,983 12,330 12,330 5,532
Employee relations - - - - -
Total Personnel 567,898 497,503 610,220 531,052 590,811
Equipment maintenance 1,871 - 500 - -
Travel and training 1,897 220 1,800 600 600
Total Operating Charges 3,768 220 2,300 600 600
Total 571,666$ 497,723$ 612,520$ 531,652$ 591,411$
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FIRE DEPARTMENT
The Fire Department is responsible for protecting our citizens from the ravages of fire and other
disasters, whether natural or man made, and providing the highest quality emergency medical
services.
FIRE DEPARTMENT MISSION
To preserve lives and property.
FIRE DEPARTMENT DIVISIONS
Fire – Provides fire inspections, fire prevention, fire suppression and emergency medical
service. Also administers the City’s alarm monitoring service and Direct Link. (2010
Budget - $2,726,302).
FIRE DEPARTMENT 2010 GOALS
• Provide assistance with Police / Fire / Emergency Operations Center Facilities project.
• Ensure City’s Emergency / Disaster Response capabilities remain at a high level.
• Review and Update Fire Department SOG manual.
FIRE DEPARTMENT BUDGET HIGHLIGHTS
∗ Authorized full-time employees – 24 (2009 authorized full-time employees – 24).
∗ Total budget - $2,726,302 (2009 total budget - $2,753,720).
24
Fire Department Summary Comparison Budget
Account Actual Actual Budget Estimate Budget
Description 2007 2008 2009 2009 2010
Fire
Personnel 2,062,324$ 2,228,368$ 2,502,300$ 2,502,123$ 2,385,219$
Operating charges 172,744 216,693 227,920 234,020 326,083
Capital 42,156 41,048 23,500 20,000 15,000
Total Department 2,277,224$ 2,486,109$ 2,753,720$ 2,756,143$ 2,726,302$
FIRE DEPARTMENT
Fire Department Staffing Sechedule
2009 2010
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Fire Department
Fire Chief III 1 1 90,681 122,419
Fire Marshal/Assistant Chief F-5 1 1 81,595 97,914
Fire Captain F-4 3 3 71,105 92,437
Fire Lieutenant F-3 3 3 63,356 87,431
Firefighter/Paramedic F-1 15 15 46,030 63,521
Administrative Assistant 205 1 1 35,718 50,006
Total Fire Department 24 24
SALARY RANGE
25
FIRE DEPARTMENT
Fire Department Line Item Budget
Actual Actual Budget Estimate Budget
Account Description 2007 2008 2009 2009 2010
Salaries and wages 1,351,446$ 1,450,286$ 1,561,210$ 1,551,504$ 1,508,111$
Overtime 63,306 80,475 66,140 72,888 86,175
Longevity 19,148 16,815 21,200 20,830 22,350
Allowances 4,300 8,640 8,920 9,080 8,880
Part-time/temporary - - - - 25,000
Retirement contribution 236,881 262,077 293,900 294,421 308,848
Social Security 105,916 113,959 120,330 122,800 126,070
Health care benefits 232,861 253,384 348,450 348,450 254,594
Workers' Compensation 29,496 23,653 36,480 36,480 27,669
Other benefits 16,682 16,711 43,470 43,470 15,322
Employee relations 2,288 2,369 2,200 2,200 2,200
Total Personnel 2,062,324 2,228,368 2,502,300 2,502,123 2,385,219
Communications costs 6,263 3,556 5,000 2,500 4,000
Community relations 4,096 3,754 5,000 5,000 6,000
Other contracted svcs 14,000 16,800 18,200 26,800 33,200
Professional dues 1,886 2,245 2,000 2,000 2,000
Publications 60 780 500 500 500
Equipment Replacement 34,745 25,063 25,300 25,300 25,209
Technology1 35,000 85,620 85,620 85,620 165,174
Equipment maintenance 9,598 10,983 14,000 14,000 16,000
Vehicle maintenance 15,482 14,975 15,000 15,000 15,000
Office supplies 3,008 2,757 3,000 3,000 3,000
Operating supplies 33,917 33,380 35,000 35,000 36,000
Fuel 8 - - - -
Travel and training 14,681 16,782 19,300 19,300 20,000
Total Operating 172,744 216,693 227,920 234,020 326,083
Capital Outlay - - 3,500 - -
Other equipment 42,156 41,048 20,000 20,000 15,000
Total - Capital 42,156 41,048 23,500 20,000 15,000
Fire Department Total 2,277,224$ 2,486,109$ 2,753,720$ 2,756,143$ 2,726,302$
1 Transfer to Technology Fund
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27
PUBLIC WORKS DEPARTMENT
The Public Works Department is responsible for the City’s civil engineering, utility and internal
maintenance services. This diverse department encompasses planning, maintaining streets and
drainage, enforcing building codes, and maintaining city vehicles.
PUBLIC WORKS DEPARTMENT MISSION
To maintain the City’s streets at a level consistent with a modern urban area's; maintain the
City’s drainage system to maximize storm water removal consistent with the system's design;
maintain the City’s fleet of motor vehicles to the highest standards of safety and efficiency; and
enforce the City’s building, plumbing, and electrical codes to insure the construction and
maintenance of safe residential and commercial structures.
PUBLIC WORKS DEPARTMENT DIVISIONS
Administration – Provides management and leadership for the entire Department’s Divisions
and is responsible for contract administration and managing the City’s Capital
Improvement Program. (2010 Budget - $507,915)
Development Services – Enforces the City’s building, plumbing and electrical codes to insure
the construction and maintenance of safe residential and commercial structures. (2010
Budget - $404,963)
Operations – Maintains the City’s streets and storm water drainage system. (2010 Budget -
$223,484)
Facilities Management – Maintains the City’s buildings and related equipment. Moved from
the Parks and Recreation Department in 2010. (2010 Budget - $367,285)
General Services – Provides fleet maintenance service and maintains the City’s traffic control
systems. (2010 Budget - $846,819)
Planning – Enforces the City’s zoning ordinances. (2010 Budget - $315,293)
PUBLIC WORKS DEPARTMENT 2010 GOALS
Continue monitoring and weekly reporting of the City of Houston’s Kirby Drive
infrastructure reconstruction projects to minimize disruptive impact on West U.
Implement a storm water pollution prevention program for residential construction sites.
Implement replacement schedules for all traffic related infrastructure (signs, pavement
marking and signals) and implement replacement schedule)
Implement new fleet maintenance program and work order system for vehicle and
equipment maintenance.
Review capital improvement program for possible rehabilitation of Ruskin Street and West
College single blocks of Cason Street, Academy Street, Swarthmore Street, Case Street and
Riley Street. (Areas not included in the original Infrastructure Replacement Program).
Update/revise preventative maintenance schedules for all vehicles and equipment.
Improve communication with contractors through a series of information sheets, new permit
forms, inspection checklists, onsite inspection flow chart and updated website information.
Carry on with the continuing education and enrichment program for point of contact; as well
as, overall customer relationship during the Building/Development/Planning process.
28
Develop and recommend (with Planning and Zoning Commission) a policy with objectives
for the redevelopment of the Town Center area.
Continue planning and implement Phase 1 of the Centerpoint/City of West University Place
SCORE Program, a facilities energy efficiency program.
Develop a formal Preventative Maintenance Plan for each of the twelve (12) municipal
facilities – City Hall, Police Station, Public Works Administration Building, Public Works
Annex, Recycling Center, Water Treatment Plant, Animal Shelter, Library, Community
Building/Senior Center, West University Place Recreation Center and the Colonial Park
Pool.
PUBLIC WORKS DEPARTMENT BUDGET HIGHLIGHTS
Authorized full-time employees – 21 (2009 authorized full-time employees – 19)
Total budget - $2,690,761 (2009 total budget - $2,262,380)
29
PUBLIC WORKS DEPARTMENT
Public Works Department Summary Comparison Budget
Account Actual Actual Budget Estimate Budget
Description 2007 2008 2009 2009 2010
Administration
Personnel 269,756$ 278,104$ 300,560$ 298,130$ 307,068$
Operating charges 125,777 85,804 78,510 112,100 200,848
Capital 5,100 205,290 900 - -
Total 400,633 569,198 379,970 410,230 507,916
Development Services
Personnel 444,163 306,255 399,610 356,601 366,639
Operating charges 32,362 22,073 25,700 24,650 28,324
Capital - - - - 10,000
Total 476,525 328,328 425,310 381,251 404,963
Operations-General Fund
Personnel 84,120 118,487 147,540 139,746 126,759
Operating charges 48,746 90,252 91,350 91,100 96,725
Capital - - 23,000 23,000 -
Total 132,866 208,739 261,890 253,846 223,484
Facilities Management
Personnel - - - - 152,210
Operating charges - - - - 215,075
Capital - - - - 25,000
Total - - - - 392,285
General Services-General Fund
Personnel 313,061 379,568 452,810 422,452 425,159
Operating charges 381,249 373,398 417,330 371,900 371,760
Capital 34,502 3,618 - - 49,900
Total 728,812 756,584 870,140 794,352 846,819
Planning
Personnel 130,634 226,446 240,170 247,541 246,885
Operating charges 56,962 60,433 69,000 69,550 68,409
Capital - - - - -
Total 187,596 286,879 309,170 317,091 315,294
Total Department 1,926,432$ 2,149,728$ 2,246,480$ 2,156,770$ 2,690,761$
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31
PUBLIC WORKS DEPARTMENT
Public Works Staffing Schedule (General Fund)
2009 2010
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Public Works
Public Works Administration
Asst. City Manager\Public Works Dir IV 1 1 100,656 135,885
Office Coordinator 206 1 1 38,576 54,006
Secretary 203 1 1 31,198 43,677
Development Services
Chief Building Official 112 1 1 61,229 85,721
Plans Examiner 206 1 - 38,576 54,006
Building Inspector 206 1 2 38,576 54,006
Permit Technician 204 2 2 33,382 46,734
Operations
Maintenance Worker III 204 1 1 33,382 46,734
Maintenance Worker I 202 1 1 29,157 40,820
Facilities Management
Facilities Maintenance Manager 111 - 1 53,243 74,540
Facilities Maintenance Technician 205 - 1 35,718 50,006
General Services
Assistant Director - Public Works TBD - 1 70,413 98,579
General Service Superintendent 112 1 - 61,229 85,721
Crew Leader 205 1 1 35,718 50,006
Lead Traffic Technician 206 1 1 38,576 54,006
Mechanic 204 1 1 33,382 46,734
Driver/Equipment Operator 203 1 1 31,198 43,677
Traffic Technician 203 1 1 31,198 43,677
Planning
City Planner 112 1 1 61,229 85,721
Code Enforcement/ACO 205 1 1 35,718 50,006
Planning Assistant 204 1 1 33,382 46,734
Total Public Works 19 21
SALARY RANGE
32
PUBLIC WORKS DEPARTMENT
Public Works Administration Division Line Item Budget
Actual Actual Budget Estimate Budget
Account Description 2007 2008 2009 2009 2010
Salaries and wages 182,168$ 191,857$ 203,110$ 203,663$ 212,320$
Overtime 380 1,370 2,280 1,512 2,111
Longevity 848 860 1,310 1,195 1,555
Allowances 4,050 6,720 6,860 6,840 6,840
Part-time/temporary 108 96 - - -
Retirement contribution 31,053 34,512 38,440 38,440 42,337
Social security cont.13,508 14,197 16,340 16,060 17,050
Health care benefits 30,700 20,536 23,650 23,650 19,682
Workers' compensation 608 475 670 670 366
Other Benefits 1,990 2,036 3,300 3,300 1,806
Employee relations 4,343 5,445 4,600 2,800 3,000
Total Personnel 269,756 278,104 300,560 298,130 307,068
Communications costs 304 737 1,200 900 1,000
Community relations 2,257 459 1,500 1,500 1,500
Consultants 32,246 34,496 20,000 53,000 30,000
Other contracted services - - 1,000 5,800 1,000
Professional dues 1,600 1,021 1,200 1,200 1,200
Publications - - 500 200 300
Technology1 70,000 29,892 26,600 26,600 142,398
Equipment maintenance 768 617 1,250 1,000 1,250
Equipment lease/rental 7,185 6,498 7,700 7,200 7,200
Office supplies 3,281 3,521 5,000 4,500 4,800
Operating supplies 5,252 6,159 7,700 7,200 7,200
Travel and training 2,884 2,404 4,860 3,000 3,000
Total Operating Charges 125,777 85,804 78,510 112,100 200,848
Capital Outlay 5,100 205,290 900 - -
Total Capital 5,100 205,290 900 - -
Administration Division Total 400,633$ 569,198$ 379,970$ 410,230$ 507,915$
1 Transfer to Technology Fund
33
PUBLIC WORKS DEPARTMENT
Development Services Division Line Item Budget
Actual Actual Budget Estimate Budget
Account Description 2007 2008 2009 2009 2010
Salaries and wages 293,143$ 205,290$ 253,840$ 224,306$ 254,085$
Overtime 17,776 3,298 8,970 4,400 5,825
Longevity 1,878 1,336 2,180 1,005 1,550
Allowances 400 100 600 1,870 2,040
Retirement contribution 52,548 44,653 47,700 41,500 50,065
Social security cont.23,499 15,644 20,270 17,470 20,160
Health care benefits 48,111 32,429 54,540 54,540 29,063
Workers' compensation 2,177 771 1,440 1,440 971
Other Benefits 4,631 2,735 10,070 10,070 2,881
Employee relations - - - - -
Total Personnel 444,163 306,255 399,610 356,601 366,639
Communications costs 1,785 1,320 1,000 950 3,000
Community relations 917 127 1,000 1,300 1,500
Professional dues 1,318 235 800 800 877
Publications 522 - 500 - 500
Equipment replacement 13,000 6,408 6,400 6,400 6,407
Equipment maintenance 1,759 1,800 1,500 1,500 2,040
Office supplies 3,250 1,772 1,500 1,500 1,500
Operating supplies 5,685 5,993 6,500 6,200 6,500
Fuel 36 - - - -
Travel and training 4,090 4,417 6,500 6,000 6,000
Total Operating Charges 32,362 22,073 25,700 24,650 28,324
Capital Outlay - - - - 10,000
Total Capital - - - - 10,000
Building Division Total 476,525$ 328,328$ 425,310$ 381,251$ 404,963$
34
PUBLIC WORKS DEPARTMENT
Operations Division Line Item Budget
Actual Actual Budget Estimate Budget
Account Description 2007 2008 2009 2009 2010
Salaries and wages 26,504$ 60,439$ 70,440$ 64,076$ 71,402$
On call 300 900 480 250 250
Overtime 6,458 12,848 12,870 12,870 11,508
Longevity - 34 190 150 245
Part-time/temporary 25,493 6,691 7,500 7,500 7,500
Retirement contribution 5,529 12,693 15,120 15,120 15,800
Social security contribution 2,403 5,489 7,000 5,840 6,360
Health care benefits 15,117 16,687 28,150 28,150 10,208
Workers' compensation 1,001 1,650 2,690 2,690 1,860
Other benefits 525 1,055 2,600 2,600 1,126
Employee relations 790 - 500 500 500
Total Personnel 84,120 118,487 147,540 139,746 126,759
Communications costs - 1,000 1,000 1,000
Community relations 684 2,518 1,000 1,000 3,000
Other contracted services 5,247 9,150 5,000 5,000 4,000
Publications - - 250 - -
Equipment replacement 8,510 14,400 14,400 14,400 10,725
Equipment maintenance 3,237 15,141 6,000 6,000 5,000
Drainage maintenance 14,291 22,846 30,000 30,000 30,000
Street maintenance 13,991 22,224 30,000 30,000 40,000
Office supplies 85 47 200 200 -
Operating supplies 2,536 3,680 3,000 3,000 2,500
Travel and training 165 246 500 500 500
Total Operating Charges 48,746 90,252 91,350 91,100 96,725
Other equipment - - 23,000 23,000 -
Total Capital - - 23,000 23,000 -
Operations Division Total 132,866$ 208,738$ 261,890$ 253,846$ 223,484$
35
PUBLIC WORKS DEPARTMENT
Facilities Management Line Item Budget
Actual Actual Budget Estimate Budget
Account Description 2007 2008 2009 2009 2010
Salaries and wages -$ -$ -$ -$ 94,674$
Longevity - - - - 135
Allowances - - - - 2,040
Retirement contribution - - - - 18,401
Social security cont.- - - - 7,420
Health care benefits - - - - 26,491
Workers' compensation - - - - 1,906
Other Benefits - - - - 1,142
Total Personnel - - - - 152,210
Other contracted services - - - - 132,700
Equipment maintenance - - - - 21,560
Building and grounds maintenance - - - - 59,200
Office supplies - - - - 275
Operating supplies - - - - 550
Travel and training - - - - 790
Total Operating Charges - - - - 215,075
Capital Outlay - - - - 25,000
Total Capital - - - - 25,000
Facilities Management Division Total -$ -$ -$ -$ 392,285$
36
PUBLIC WORKS DEPARTMENT
General Services Division Line Item Budget
Actual Actual Budget Estimate Budget
Account Description 2007 2008 2009 2009 2010
Salaries and wages 201,916$ 241,875$ 278,240$ 251,887$ 277,878$
Overtime 5,759 10,337 7,090 7,090 8,072
Longevity 1,698 1,680 2,110 1,645 2,305
Allowances 400 1,920 2,060 2,040 2,040
Retirement contribution 34,895 44,689 52,110 52,110 55,156
Social security cont.15,520 18,821 22,150 19,430 22,210
Health care benefits 45,110 52,412 70,460 70,460 48,035
Workers' compensation 4,667 4,335 9,990 9,990 5,136
Other benefits 3,096 3,394 7,800 7,800 3,426
Employee relations - 105 800 - 900
Total Personnel 313,061 379,568 452,810 422,452 425,159
Communications costs 2,699 1,056 1,500 1,500 500
Community relations 1,079 1,067 1,000 1,000 4,000
Other contracted services 11,037 38,528 40,000 22,750 25,000
Publications 1,109 1,924 2,300 1,800 2,500
Equipment replacement 6,000 47,400 47,400 47,400 44,060
Technology 102,210 - - - -
Equipment maintenance 6,538 10,772 10,000 10,000 12,000
Vehicle maintenance 71,291 76,891 80,000 95,000 80,000
Traffic control 31,174 17,233 17,000 17,000 20,000
Equipment lease/rent 307 - - 250 -
Office supplies 631 107 500 500 500
Operating supplies 5,699 7,339 8,000 8,000 11,200
Fuel 136,990 169,199 205,400 165,000 169,000
Travel and training 4,485 1,882 4,230 1,700 3,000
Total Operating Charges 381,249 373,398 417,330 371,900 371,760
Capital Outlay 34,502 3,618 - - 14,900
Other equipment - - - - 35,000
Total Capital 34,502 3,618 - - 49,900
General Services Division Total 728,812$ 756,584$ 870,140$ 794,352$ 846,819$
37
PUBLIC WORKS DEPARTMENT
Planning Division Line Item Budget
Actual Actual Budget Estimate Budget
Account Description 2007 2008 2009 2009 2010
Salaries and wages 88,506$ 158,671$ 163,940$ 171,296$ 174,136$
Overtime 3,006 2,252 4,450 4,000 2,913
Longevity 440 805 1,190 1,095 1,455
Allowances 400 600 610 600 600
Retirement contribution 15,358 29,259 30,630 30,630 34,030
Social security cont.6,913 12,198 12,980 13,400 13,710
Health care benefits 14,703 20,413 21,140 21,290 17,972
Workers' compensation 231 295 1,110 1,110 315
Other Benefits 1,077 1,954 4,120 4,120 1,754
Total Personnel 130,634 226,446 240,170 247,541 246,885
Communications costs 1,769 471 2,500 7,000 7,500
Community relations 6,807 - 1,500 1,500 1,500
Other contracted services 40,995 41,137 45,000 45,000 45,000
Professional dues 621 1,050 1,000 1,000 1,000
Publications 441 304 1,000 750 700
Equipment replacement 960 5,808 5,800 5,800 5,209
Equipment maintenance - 3,225 - - -
Office supplies 2,331 3,225 2,000 2,000 2,000
Operating supplies 1,288 2,868 3,000 3,000 3,000
Travel and training 1,750 2,343 7,200 3,500 2,500
Total Operating Charges 56,962 60,433 69,000 69,550 68,409
Planning Division Total 187,596$ 286,878$ 309,170$ 317,091$ 315,293$
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39
PARKS AND RECREATION DEPARTMENT
The Parks and Recreation Department is responsible for planning, implementing and
evaluating a variety of recreational and leisure activities for all ages. The Department
also oversees maintenance and janitorial service for other City facilities and Departments.
PARKS AND RECREATION DEPARTMENT MISSION
To provide City residents of all ages and varied interests quality leisure programs and
activities in safe, well-maintained parks and recreation facilities.
PARKS AND RECREATION DEPARTMENT DIVISIONS
Community Building – Provides management and leadership for the entire Department’s
divisions and funds the programs located at the City’s Community Building.
(2010 Budget - $521,222)
Senior Services – Provides leisure and social services for older citizens of West
University Place. (2010 Budget - $236,124)
Recreation Center – Cost center for the operation of the pool, gymnasium and recreation
facilities at the City’s Recreation Center. (2010 Budget - $733,864)
Parks Management – (Formerly Facilities Management) - Maintains the City’s parks and
landscaping. (2010 Budget - $228,980)
Colonial Park – Accounts for the operation of the pool and recreation facilities at
Colonial Park. (2010 Budget - $199,568)
PARKS AND RECREATION DEPARTMENT 2010 GOALS
∗ Continue to provide support to the City Manager and PGAL, involving the
construction of the new West University Place Recreation Center, the new Colonial
Park Pool & Tennis Courts and the renovation of the Community Building and Senior
Center.
∗ Continue planning and preparations for the “Grand Openings” and operations of the
new West University Place Recreation Center and the new Colonial Park Pool &
Tennis Courts.
∗ Re-evaluate the approved Five Year Playground Redevelopment Plan, to determine
whether the 2010 project will involve Judson Park or the new West University Place
Recreation Center playground. If it is decided to move the Judson Park playground
project forward to 2011, subsequently the Whitt Johnson Park and the Colonial Park
playgrounds would be forwarded on year to 2012 and 2013 respectively.
PARKS AND RECREATION DEPARTMENT BUDGET
HIGHLIGHTS
∗ Authorized full-time employees – 11 (2009 authorized full-time employees – 10)
∗ Total budget - $1,883,027. (2009 total budget - $2,020,550)
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41
Parks and Recreation Department Comparison Budget
Account Actual Actual Budget Estimate Budget
Description 20072008200920092010
Community Bldg.
Personnel 313,671$ 359,262$ 408,460$ 402,918$ 315,170$
Operating charges 201,945 317,253 324,880 327,715 206,052
Capital - - - - -
Total 515,616 676,515 733,340 730,633 521,222
Senior Services
Personnel 130,534 131,040 156,180 154,375 171,000
Operating charges 48,495 45,422 51,190 47,205 65,124
Capital - - - - -
Total 179,029 176,462 207,370 201,580 236,124
Recreation Center
Personnel 28,926 27,119 37,970 4,540 465,954
Operating charges 70,159 91,218 101,450 24,238 267,910
Capital - - - - -
Total 99,085 118,337 139,420 28,778 733,864
Parks Management
Personnel 173,416 157,256 210,140 210,732 108,423
Operating charges 395,575 398,704 397,780 397,780 120,557
Capital - - - - -
Total 568,991 555,960 607,920 608,512 228,980
Colonial Park
Personnel 229,727 230,059 251,890 221,138 167,693
Operating charges 57,465 87,114 75,610 53,650 31,875
Capital 13,825 21,267 5,000 3,500 -
Total 301,017 338,440 332,500 278,288 199,568
Total Department 1,663,738$ 1,865,714$ 2,020,550$ 1,847,791$ 1,919,758$
PARKS AND RECREATION DEPARTMENT
42
PARKS AND RECREATION DEPARTMENT
Parks and Recreation Department Staffing Schedule
2009 2010
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Parks and Recreation
Community Building
Parks and Recreation Director III 1 1 90,681 122,419
Administrative Manager 111 1 1 53,243 74,540
Executive Director FWUP 109 1 1 40,259 56,363
Recreation Specialist 205 1 - 35,718 50,006
Senior Services
Senior Services Manager 111 1 1 53,243 74,540
Recreation Specialist 205 1 1 35,718 50,006
Recreation Center
Recreation Manager 111 - 1 53,243 74,540
Assistant Recreation Manager TBD - 1 38,576 54,006
Recreation Specialist 205 - 2 35,718 50,006
Facility Maintenance
Facility Maintenance Manager 111 1 - 53,243 74,540
Crew Leader 205 1 1 35,718 50,006
Parks Technician 201 1 1 27,249 38,149
Colonial Park
Recreation Manager 111 1 - 53,243 74,540
Total Parks and Recreation Department 10 11
SALARY RANGE
43
PARKS AND RECREATION DEPARTMENT
Community Building Division Line Item Budget
Actual Actual Budget Estimate Budget
Account Description 20072008200920092010
Salaries and wages 183,203$ 219,388$ 242,530$ 241,980$ 218,923$
Overtime 2,249 5,164 2,430 1,200 -
Longevity 908 905 1,350 1,200 1,250
Allowances 4,700 7,687 7,460 7,440 7,440
Part-time/temporary 33,000 28,620 34,540 32,000 -
Retirement contribution 31,876 39,514 45,680 45,680 43,247
Social security cont. 16,362 18,891 22,060 21,008 17,410
Health care benefits 37,119 34,218 44,590 44,590 23,687
Workers' compensation 567 579 980 980 401
Other benefits 2,171 2,620 5,840 5,840 1,812
Employee relations 1,516 1,676 1,000 1,000 1,000
Total Personnel 313,671 359,262 408,460 402,918 315,170
Communication costs 21,375 20,502 25,000 25,000 21,000
Community relations 3,319 3,099 3,700 3,700 2,500
Tri-Sports 40,000 80,000 80,000 80,000 80,000
Leisure class instructors 90,534 98,177 96,500 95,000 -
Professional dues 1,021 1,206 1,400 1,635 1,500
Technology 16,500 72,096 83,680 83,680 84,952
Equipment maintenance 6,595 - - - -
Father's & Flashlights - 10,693 - - -
Equipment lease/rental 3,920 3,618 3,900 4,800 4,800
Building and grounds - 300 - - -
Office supplies 2,671 2,520 2,400 2,400 1,800
Operating supplies 10,247 20,817 23,800 26,500 5,500
Travel and training 5,763 4,225 4,500 5,000 4,000
Total Operating Charges 201,945 317,253 324,880 327,715 206,052
Community Building
Division Total 515,616$ 676,515$ 733,340$ 730,633$ 521,222$
44
PARKS AND RECREATION DEPARTMENT
Senior Services Division Line Item Budget
Actual Actual Budget Estimate Budget
Account Description 20072008200920092010
Salaries and wages 84,108$ 81,496$ 95,950$ 95,495$ 99,763$
Overtime - 708 1,050 975 1,291
Longevity 255 205 350 425 545
Part-time/temporary 13,744 15,354 16,870 15,500 27,960
Retirement contribution 14,027 15,271 17,520 17,520 19,304
Social security cont. 7,446 7,141 8,740 8,560 9,910
Health care benefits 9,062 9,256 12,140 12,340 10,594
Workers' compensation 646 427 820 820 485
Other benefits 1,246 1,182 2,740 2,740 1,148
Employee relations - - - - -
Total Personnel 130,534 131,040 156,180 154,375 171,000
Communication costs 4,793 4,593 4,600 4,600 4,600
Community relations 13,434 12,385 13,000 13,000 13,000
Boards & committees 2,114 2,956 4,000 3,500 4,000
Leisure class instructors 12,025 13,248 16,000 13,650 26,000
Professional dues 231 375 300 300 300
Equipment replacement 12,070 7,008 7,000 7,000 7,559
Equipment lease/rental 482 390 800 600 800
Office supplies 865 959 1,200 1,100 1,200
Operating supplies 1,461 2,403 2,560 2,500 5,935
Travel and training 1,020 1,105 1,730 955 1,730
Total Operating Charges 48,495 45,422 51,190 47,205 65,124
Senior Services Division
Total 179,029$ 176,462$ 207,370$ 201,580$ 236,124$
45
PARKS AND RECREATION DEPARTMENT
Recreation Center Division Line Item Budget
Actual Actual Budget Estimate Budget
Account Description 2007 2008 2009 2009 2010
Salaries and wages -$ -$ -$ -$ 157,284$
Overtime - - - - 1,668
Longevity - - - - 515
Allowances - - - - 2,640
Part-time/temporary 26,893 25,114 34,300 4,200 203,600
Retirement contribution - - - - 30,800
Social security contribution 1,955 1,935 3,630 320 27,990
Health & Dental benefits - - - - 37,121
Workers' compensation 78 69 40 20 2,088
Other benefits - - - - 2,247
Total Personnel 28,926 27,119 37,970 4,540 465,954
Communication 59 - 200 - 2,650
Leisure class instructors 51,574 74,873 80,000 24,000 200,000
Professional dues - - - - 1,185
Equipment maintenance - - - - 3,170
Equipment lease/rental - - - - 4,800
Swimming pool maintenance 5,149 3,493 5,500 - 8,500
Office supplies 443 501 750 - 5,505
Operating supplies 6,930 6,869 8,500 - 34,600
Treatment chemicals 6,004 5,482 6,500 238 7,500
Total Operating Charges 70,159 91,218 101,450 24,238 267,910
Recreation Center Division
Total 99,085$ 118,338$ 139,420$ 28,778$ 733,864$
46
PARKS AND RECREATION DEPARTMENT
Parks Management Division Line Item Budget
Actual Actual Budget Estimate Budget
Account Description 2007 2008 2009 2009 2010
Salaries and wages 108,776$ 102,286$ 126,990$ 126,352$ 70,100$
Overtime 4,701 758 2,700 2,700 2,621
Longevity 825 753 1,210 1,150 1,195
Allowances 400 - 600 2,040 -
Retirement contribution 19,151 21,168 23,670 23,670 14,044
Social security contribution 8,697 7,772 10,060 9,910 5,660
Health care benefits 26,845 21,177 37,830 37,830 12,450
Workers' compensation 3,205 2,183 4,310 4,310 1,237
Other benefits 816 1,161 2,770 2,770 1,115
Total Personnel 173,416 157,256 210,140 210,732 108,423
Communication 930 - - - -
Other contracted services 171,728 184,658 193,500 193,500 63,200
Equipment replacement 4,173 6,300 6,300 6,300 14,292
Equipment maintenance 611 520 700 700 500
Building and grounds maintenance 93,605 51,042 60,000 60,000 39,300
Office supplies 118 198 400 400 125
Operating supplies 2,715 3,531 4,950 4,950 2,000
Travel and training 785 468 1,930 1,930 1,140
Electricity 120,910 151,988 130,000 130,000 -
Total - Operating Charges 395,575 398,704 397,780 397,780 120,557
Parks Management Division Total 568,991$ 555,960$ 607,920$ 608,512$ 228,980$
47
PARKS AND RECREATION DEPARTMENT
Colonial Park Division Line Item Budget
Actual Actual Budget Estimate Budget
Account Description 20072008200920092010
Salaries and wages1 49,842$ 53,970$ 58,100$ 56,851$ -$
Overtime 51 30 - - -
Longevity 93 130 230 265 -
Allowances 400 - 610 2,040 -
Part-time/temporary 146,891 143,345 150,000 122,880 153,875
Retirement contribution 8,316 9,390 10,610 10,639 -
Social security cont. 15,061 15,182 17,880 13,922 11,950
Health care benefits 4,710 4,935 6,090 6,171 -
Workers' compensation 3,722 2,429 6,170 6,170 1,868
Other benefits 641 648 2,200 2,200 -
Total Personnel 229,727 230,059 251,890 221,138 167,693
Communications costs 653 587 800 400 250
Leisure class instructors 26,725 38,114 37,000 23,000 -
Professional dues 340 100 550 550 -
Equipment maintenance 1,249 2,021 3,000 1,550 5,000
Equipment lease/rental - - - - 500
Swimming pool maintenance 6,217 19,627 6,500 4,800 6,750
Office supplies 809 384 900 850 375
Operating supplies 9,784 9,915 11,500 10,000 7,000
Travel and training 1,495 2,552 4,150 2,500 -
Treatment chemicals 10,193 13,815 11,210 10,000 12,000
Electricity - - - - -
Total Operating Charges 57,465 87,114 75,610 53,650 31,875
Other equipment 13,825 21,267 5,000 3,500 -
Total Capital 13,825 21,267 5,000 3,500 -
Colonial Park Division Total 301,017$ 338,439$ 332,500$ 278,288$ 199,568$
1 Transferred full-time position to Recreation Center Division in 2010
THE DEBT SERVICE FUND 2010
The Debt Service Fund is established by ordinances authorizing the issuance of general
obligation bonds. These same ordinances call for levying an ad valorem (property) tax to
provide the funds to pay the principal and interest due on the City’s general obligation
bonds and certificates of obligation. In simpler terms, the Fund accounts for the
repayment of borrowed money and the payment of interest that lenders charge the City to
borrow.
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THE DEBT SERVICE FUND 2010
51
The City of West University Place uses debt financing to fund large capital investments. Streets,
drainage, water and waste water systems are all constructed with borrowed funds. The Debt
Service Fund does not finance all of the City’s bonded debt service. The Water and Sewer Fund
also provides funds to repay debt.
In 2010, the Debt Service Fund will finance $7,125,450 of debt service and fiscal agent fees, an
increase of $308,789 over 2009.
Funding debt service payments requires an ad valorem tax rate of $.169818 per $100 of assessed
value in tax year 2009, a decrease of $0.003182 per $100. This marks the eighth consecutive year
that the tax rate dedicated to debt service has declined, because assessed value of property in
West U continues to increase.
The City Charter limits the City’s bonded debt to no more than 5% of the assessed property
values. Since the projected assessed value for the City for tax year 2009 is $4.2 billion, the
current debt limit under this provision is $209.8 million. As of December 31, 2010, the City will
owe a total of $75.6 million to bondholders for all existing outstanding bonds. Of this total, the
Debt Service Fund, using property taxes, will provide $63.8 million. The funding for the
remaining debt is generated from user fees in the Water Utility Fund.
The most recent Standard and Poor’s Investor Services bond ratings for West University Place’s
General Obligation Bonds were that agency’s highest rating, AAA. Steady growth in assessed
values, the political stability of the community, and the underlying strength in the Houston Area
economy have kept the City’s credit ratings high despite its significant debt load.
FUTURE ACTIVITY
Annual debt service on the current outstanding bonds will level off at $7.3 million in 2011 and
remain steady until 2021, when the outstanding bonds issued prior to 2009 will be retired. During
the recent period of historically low interest rates, the City refunded all bonds that were available
for refunding, significantly reducing interest that the City had to pay. With most outstanding
bonds at interest rates below the current market, future refunding seems unlikely.
The 2010 Operating Budget includes issuing the final $5.0 million of the Permanent Improvement
Bonds approved by voters in the November 2008 General election to complete the Parks &
Recreation Facility improvements, currently under construction. The debt service for these bonds
will have no impact on the 2010 Budget.
THE DEBT SERVICE FUND 2010
52
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2007 2008 2009 2009 2010
REVENUES:
Ad valorem taxes:
Current tax revenue 6,681,483$ 6,384,070$ 6,721,800$ 6,734,607$ 7,054,162$
Prior tax revenue 56,588 52,146 25,000 22,683 26,000
Penalty & interest - 15,766 - 37,913 37,913
Interest on investments 102,472 84,039 75,000 14,752 14,000
TOTAL REVENUES 6,840,543 6,536,022 6,821,800 6,809,954 7,132,075
EXPENDITURES:
Debt service -principal 3,612,472 3,780,922 3,969,520 3,969,515 3,911,167
Debt service - interest 3,185,025 2,974,428 2,850,570 2,837,121 3,193,283
Fiscal agent fees 3,850 13,175 5,000 10,025 21,000
TOTAL EXPENDITURES 6,801,347 6,768,525 6,825,090 6,816,661 7,125,450
NET REVENUES 39,195 (232,504) (3,290) (6,707) 6,624
BEGINNING BALANCE 1,169,072 1,208,267 891,335 975,764 969,057
ENDING BALANCE 1,208,267$ 975,764$ 888,045$ 969,057$ 975,681$
Principal Principal
Outstanding Outstanding
Series Obligation January 1, 2010 Principal Interest Total D ecember 31, 2010
2000 Permanent Improvement 680,000$ 680,000$ 22,950$ 702,950$ -$
2001 Certificates of Obligation 2,645,000 110,000 113,960 223,960 2,535,000
2002
Permanent Improvement &
Refunding 16,990,000 2,070,000 799,175 2,869,175 14,920,000
2003 Certificates of Obligation 9,200,000 180,000 336,235 516,235 9,020,000
2005
Permanent Improvement
Refunding 24,970,000 655,000 1,228,906 1,883,906 24,315,000
2006 Fire Truck Financing 212,335 106,167 - 106,167 106,167
2009
Permanent Improvement &
Refunding 11,740,000 110,000 621,002 731,002 11,630,000
2009 Certificates of Obligation 1,295,000 - 71,055 71,055 1,295,000
67,732,335$ 3,911,167$ 3,193,283$ 7,104,450$ 63,821,167$
Requirements for 2010
Principal & Interest
GENERAL LONG TERM DEBT
SCHEDULE OF FISCAL YEAR 2010 REQUIREMENTS
THE DEBT SERVICE FUND 2010
53
Fiscal Year Principal
Interest Due
2/1
Interest Due
8/1 Interest Total
2010 3,911,167 1,740,626 1,452,658 3,193,283 7,104,450
2011 4,491,167 1,452,658 1,366,534 2,819,191 7,310,359
2012 4,705,000 1,366,534 1,264,197 2,630,731 7,335,731
2013 4,920,000 1,264,197 1,148,367 2,412,564 7,332,564
2014 5,155,000 1,148,367 1,030,186 2,178,553 7,333,553
2015 5,405,000 1,030,186 899,671 1,929,856 7,334,856
2016 5,670,000 899,671 762,877 1,662,548 7,332,548
2017 5,950,000 762,877 622,812 1,385,689 7,335,689
2018 6,235,000 622,812 478,923 1,101,735 7,336,735
2019 6,530,000 478,923 327,204 806,128 7,336,128
2020 6,840,000 327,204 172,066 499,270 7,339,270
2021 850,000 172,066 155,066 327,131 1,177,131
2022 885,000 155,066 136,813 291,878 1,176,878
2023 920,000 136,813 117,263 254,075 1,174,075
2024 960,000 117,263 96,863 214,125 1,174,125
2025 1,005,000 96,863 74,250 171,113 1,176,113
2026 1,050,000 74,250 50,625 124,875 1,174,875
2027 1,100,000 50,625 25,875 76,500 1,176,500
2028 1,150,000 25,875 - 25,875 1,175,875
67,732,335$ 11,922,872$ 10,182,247$ 22,105,119$ 89,837,454$
CITY OF WEST UNIVERSITY PLACE
GENERAL LONG TERM DEBT
PRINCIPAL AND INTEREST REQUIREMENTS
As of January 1, 2010
$‐
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000 2010201120122013201420152016201720182019202020212022202320242025202620272028Annual Debt Service Requirements
Principal Interest
WATER AND SEWER FUND 2010
The Water and Sewer Fund is an enterprise fund and, as business enterprises in the
private sector, is meant to be self-supporting. The Water and Sewer Fund accounts for
the revenue, expenditures and transfers associated with the operation of the water and
wastewater systems. User fees finance the systems and their services.
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WATER AND SEWER FUND 2010
57
The Water and Sewer Fund (W&S Fund)budget is similar to the General Fund budget in that it is
prepared using the modified accrual basis of accounting. Revenues are recognized when they are
earned, because they are considered measurable and available to finance current operations.
Expenditures are recognized when they are incurred. Debt service is recognized when paid.
In terms of revenue, the W&S Fund produces less than half the revenues generated in the
General Fund. In spite of its smaller revenue base, the W&S Fund’s impact in the community
may well exceed the impact of the General Fund. Often the initial operation of a City is its water
utility and, in many cases, the reason for incorporating a City is the need for clean, safe drinking
water and the sanitary disposal of wastewater.
Water and sewer systems are capital-intensive and expensive to construct. Operating costs are
insignificant when compared to expenditures made to acquire and repair other capital assets.
In order for the W&S Fund to be self- supporting, the water and sewer service fees must reflect
both the cost of operations and the cost of capital, or else the system will deteriorate. Typically,
the cost of capital is reflected in the water and sewer rates by charging a rate sufficient to cover
the operating costs plus the debt service costs associated with major capital maintenance.
FUND FINANCIAL ACTIVITY:
2009 Financial Activity. Water Utility Fund gross revenues are expected to be $6.1 million.
The dryer summer of 2009, as well as the dry 2008, helped return the Water and Sewer to a
strong financial footing.
In March 2009, the City of Houston announced a 5.09% increase in the rate it charges West U
for surface water, which took effect on April 1, 2009. In an effort to maintain the W&S Fund’s
financial stability, City Council immediately countered this increase by increasing Water and
Sewer rates by 2 percent.
Operating expenditures in 2009 are expected to be approximately $3.5 million, which is in line
with the 2009 budget appropriations. Debt service, administrative cost and a transfer to the
Capital Project Fund will add $2.0 million more. Altogether, W&S Fund 2009 expenditures are
expected to total $5.5 million.
The 2010 Budget. The 2010 Budget anticipates total Water and Sewer Utility Fund revenues of
$5.96 million.
All bonds needed to provide funds for the recently completed infrastructure replacement program
that are to be supported by water and sewer revenues have been issued. The total debt service
for those bonds will remain constant at $1.27 million until the final payment on February 1,
2022.
System operations are expected to cost $5,435,264, including the $660,000 budgeted to
reimburse the General Fund for costs it incurs on behalf of the Water Fund and an $950,000
transfer to the Water & Sewer CIP fund to cash fund necessary capital improvements. Debt
Service for 2010 is $1,268,446 (principal, interest and fiscal agent fees) on outstanding revenue
bonds.
WATER AND SEWER FUND 2010
58
This budget includes a projection of a 20% increase in water rates in January 2010 from the City
of Houston and an additional 6% in April.
For the Future. The Water and Sewer Utility Fund is the most difficult of all of the City’s funds
to predict. Water usage can vary dramatically with the weather. All projections and budgets are
based on averages and likely to differ considerably from actual results. Most costs also vary as
revenues fluctuate, but are generally expected to increase about 4% a year for the next five years.
While much of the system’s deliver y and collection infrastructure is new, some key components
are aging dramatically; Lift stations, elevated towers and water wells all will need major
overhauls in the foreseeable future.
The anticipated rate increases from the City of Houston will require additional rate increases to
keep pace with the City of Houston’s rate increase for treated water. Future rate increases may be
required to fund capital projects that were not considered part of the City’s recently completed
infrastructure replacement program.
WATER AND SEWER UTILITY FUND
STATEMENT OF REVENUES AND EXPENDTURES
Actual Actual Budget Estimated Budget
2007 2008 2009 2009 2010
Revenues:
Service Charges 4,702,577$ 5,912,369$ 5,565,000$ 6,120,882$ 5,956,093$
Interest Income 27,062 23,999 15,000 4,102 4,000
Total Revenues 4,729,639 5,936,368 5,580,000 6,124,984 5,960,093
Expenditures:
Operations 2,882,001 3,306,972 3,404,860 3,399,016 3,825,264
Debt Service 1,260,114 1,268,820 1,268,250 1,268,250 1,268,446
Transfer to General Fund 660,000 660,000 660,000 660,000 660,000
Transfer to Capital Project Fund - - 100,000 100,000 -
Transfer to W&S CIP Fund - 250,000 - - 950,000
Total Expenditures 4,802,115 5,485,792 5,433,110 5,427,266 6,703,709
Net Revenues (Expenditures)(72,476) 450,576 146,890 697,718 (743,616)
Beginning Balance 990,307 917,831 1,368,407 1,515,297 2,213,015
Ending Balance 917,831$ 1,368,407$ 1,515,297$ 2,213,015$ 1,469,398$
WATER AND SEWER FUND 2010
59
PUBLIC WORKS DEPARTMENT (WATER FUND)
The Public Works Department responsibilities include operating West University Place’s water
and sewer systems.
PUBLIC WORKS DEPARTMENT MISSION (WATER FUND)
To meet the City’s demand for potable water and to dispose of wastewater in compliance with
state and federal regulations and environmental considerations.
PUBLIC WORKS DEPARTMENT DIVISIONS (WATER FUND)
Operations – Operates and maintains the City’s water and sewer systems. (2010 Budget -
$3,825,264 - 2009 Budget $3,504,860)
PUBLIC WORKS DEPARTMENT (WATER FUND) 2010 GOALS
Maintain and improve the established comprehensive preventative maintenance program for
Water and Sewer Facilities.
Complete an assessment of the aging mechanical components of the water and wastewater
systems and provide a CIP to replace and or upgrade any deficiencies.
Complete a capital improvement program to perform the replacement of iron water mains
built before 1939. This will be an engineering plan similar to a master plan.
Remove sealant and clean construction joints, install new sealant in the construction joints.
Priority Areas 1 & 2.
Remove sand and grit from the WWTP treatment basins thereby restoring the full capacity to
the plant and aiding the odor control efforts. When the plant was originally built the EPA and
the City chose not to include sand and grit removal equipment. Therefore we must
periodically remove the sand and grit manually.
Rehabilitate and repaint the Wakeforest elevated water storage tank. Contract has been
issued and work began August 1, 2009. This project is funded in the Water and Sewer
Capital Reserve Fund.
Replace one Belt Press at Wastewater Treatment Plant. Project is about to enter engineering
phase. This project is funded in the Water and Sewer Capital Reserve Fund.
PUBLIC WORKS DEPARTMENT (WATER FUND) BUDGET
HIGHLIGHTS
Authorized full-time employees – 12 (2009 authorized full-time employees – 12)
Total operations budget - $3,825,264 (2009 total budget - $3,504,860)
Purchase of surface water from the City of Houston - $1,300,000 (2009 Budget - $1,340,000)
WATER AND SEWER FUND 2010
60
Public Works Department Staffing Schedule (Water Fund)
BUDGET BUDGET
POSITION GRADE 2009 2010 MINIMUM MAXIMUM
Public Works - Operations
Operations Superintendent 112 1 1 61,229 85,721
Contract Administrator 110 1 1 46,298 64,817
Field Services Supervisor 207 1 1 42,433 59,407
Plant Supervisor 207 1 1 42,433 59,407
Maintenance Worker II 203 1 1 31,198 43,677
Driver/Equipment Operator 203 1 1 31,198 43,677
Crew Leader 205 3 3 35,718 50,006
Plant Operator 204 3 3 33,382 46,734
Total Water Fund 12 12
SALARY RANGE
Public Works Department (Water Fund) Summary Comparison Budget
Account Actual Actual Budget Estimate Budget
Description 2007 2008 2009 2009 2010
Operations-Water Utility Fund
Personnel 853,223 789,153 991,820 985,976 1,008,409
Operating charges 1,991,627 2,494,651 2,430,540 2,430,540 2,734,855
Capital 10,093 - 82,500 82,500 82,000
Total Department 2,854,943$ 3,283,804$ 3,504,860$ 3,499,016$ 3,825,264$
WATER AND SEWER FUND 2010
61
Operations Divison (Water Utility Fund) Line Item Budget
Actual Actual Budget Estimate Budget
Account Description 2007 2008 2009 2009 2010
Salaries and wages 446,960$ 423,323$ 480,310$ 453,930$ 539,431$
Allowances - 1,870 2,060 2,040 16,500
On-call 16,080 15,480 16,500 16,500 75,000
Overtime 66,871 46,814 79,280 69,300 5,160
Longevity 4,425 3,499 6,170 4,235 2,040
Part-time/temporary 30,793 56,143 57,500 97,750 65,000
Retirement contribution 88,808 99,561 108,510 108,510 118,110
Social security cont.39,340 36,205 48,720 40,941 47,590
Health care benefits 139,524 92,411 158,210 158,210 118,335
Workers' compensation 12,140 7,838 18,720 18,720 14,340
Other benefits 7,066 5,742 13,340 13,340 6,902
Employee relations 1,216 267 2,500 2,500
Total Personnel 853,223 789,153 991,820 985,976 1,008,408
Communications costs 8,196 5,406 13,300 13,300 13,300
Community relations 15,589 12,591 18,500 18,500 18,500
Surface water contract 1,132,806 1,468,281 1,240,000 1,240,000 1,300,000
Sludge removal 54,027 89,685 90,000 90,000 100,000
Other contracted services 69,227 53,196 54,100 54,100 160,723
Professional dues 1,473 729 1,500 1,500 1,200
Equipment Replacement 65,800 60,900 60,900 60,900 60,900
Technology1 45,000 128,400 114,340 114,340 124,017
Equipment maintenance 26,481 55,699 45,000 45,000 48,000
Vehicle maintenance - - - - -
Building and grounds 10,257 5,986 12,500 12,500 32,000
Water system maint.56,816 27,841 65,000 65,000 78,000
Sewer system maint.70,939 50,593 100,500 100,500 105,000
Office supplies 892 425 3,000 3,000 2,500
Operating supplies 27,108 25,259 29,750 29,750 31,500
Fuel 1 (117) - - -
Treatment chemicals 35,160 44,240 57,400 57,400 66,722
Travel and training 21,888 15,144 24,750 24,750 25,493
Electricity 349,967 450,393 400,000 400,000 567,000
Total Operating Charges 1,991,627 2,494,651 2,330,540 2,330,540 2,734,855
Capital Outlay 10,093 - 30,000 30,000 32,000
Other equipment - - 52,500 52,500 50,000
Total Capital 10,093 - 82,500 82,500 82,000
Operations Division Total 2,854,943$ 3,283,804$ 3,404,860$ 3,399,016$ 3,825,264$
1 Transfer to Technology Management Fund
SOLID WASTE FUND 2010
The Solid Waste Fund is an enterprise fund and, as business enterprises in the private
sector, is meant to be self-supporting. The Solid Waste Fund accounts for the revenue,
expenditures and transfers associated with the collection and recycling or disposal of
solid waste.
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SOLID WASTE FUND 2010
65
Financial Activity in 2009. For the year ending December 31, 2009, the Solid Waste
Fund is expected to have revenue of about $935,000 for solid waste services. In addition
to fees for solid waste collection, the Fund is expected to realize an additional $105,000
from the sale of recyclable materials. Revenue from the sale of recyclable materials
decreased dramatically in late 2008 and the beginning of 2009 due to an abundance of
recyclable materials on the market. The demand for recyclable material fluctuates widely
and typically supply rises very quickly to meet demands to drive the revenues down. For
this reason, dependence on the sale of recyclable materials should not be relied upon to
support operations.
The direct cost of providing solid waste services in 2009 is expected to be $1,134,542, up
$137,960 over the 2008 cost due to increased equipment replacement charges and
increased disposal costs.
Direct costs include personnel, capital equipment, supplies and services directly related to
the solid waste collection and disposal service. Of these, the largest single cost is the fee
for disposal of solid waste. Disposal fees have been relatively stable since 1998 due to a
combination of factors, including recycling and relatively modest increases in dumping
fees. For 2010 our disposal costs are expected to decrease 7 percent to $252,000. Other
costs are more difficult to quantify. Administration, risk management, and equipment
depreciation are examples of indirect costs associated with providing solid waste
services. The Solid Waste Fund reimbursed the General Fund $280,000 for these indirect
costs, bringing estimated 2009 total costs of service to $1,414,542.
The 2010 Budget. Solid Waste Fund revenues in 2010 are expected to be higher than
those estimated for 2009. Due to the decrease in the sales of recyclables, a 34% fee
increase is necessary to continue funding operations and is proposed in this budget. This
increase equals a $2.75 per month increase for seniors and a $5.42 increase for non-senior
accounts.
Expenditures are expected to total $1,399,414, including the payment of $280,000 to the
General Fund.
For the Future. The cost of collecting and disposing of solid waste is expected to
increase over next several years due to higher fuel and personnel costs. Those increases
coupled with fluctuating demand for recyclable materials could well result in additional
future fee increases.
SOLID WASTE FUND 2010
66
SOLID WASTE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2007 2008 2009 2009 2010
Revenues:
Solid Waste Collection 930,705 939,641 940,000 935,000 1,263,461
Sales of Recyclables 362,559 513,334 420,000 105,000 100,000
Interest 12,111 23,332 30,000 4,000 3,500
Transfers from other funds - - - - -
Total Revenues 1,305,375 1,476,307 1,390,000 1,044,000 1,366,961
Expenditures
Operations 918,984 996,582 1,376,730 1,134,542 1,119,414
Transfer to General Fund 280,000 280,000 280,000 280,000 280,000
Total Expenditures 1,198,984 1,276,582 1,656,730 1,414,542 1,399,414
Net Revenues (Expenditures) 106,391 199,725 (266,730) (370,542) (32,453)
Beginning Fund Balance 239,587 345,978 562,238 545,703 175,161
Ending Fund Balance 345,978$ 545,703$ 295,508$ 175,161$ 142,708$
SOLID WASTE FUND 2010
67
PUBLIC WORKS DEPARTMENT (SOLID WASTE FUND)
The Public Works Department responsibilities include collecting and recycling or
disposing of solid waste in West University Place.
PUBLIC WORKS DEPARTMENT MISSION (SOLID WASTE FUND)
To provide a solid waste collection and disposal service that is effective, efficient and
environmentally responsible.
PUBLIC WORKS DEPARTMENT DIVISIONS (SOLID WASTE
FUND)
General Services – Collects and recycles or disposes of solid waste. (2010 Budget -
$1,397,714)
PUBLIC WORKS DEPARTMENT 2010 GOALS (SOLID WASTE
FUND)
∗ Complete major renovations at Recycle Express. (delayed due to economy)
∗ Review routes for possible reconfiguration and consolidation to improve efficiency
and cost savings.
∗ Develop and implement succession planning within Solid Waste.
PUBLIC WORKS DEPARTMENT BUDGET HIGHLIGHTS (SOLID
WASTE FUND)
∗ Authorized full-time employees – 7 (2009 authorized full-time employees – 7)
∗ Total budget - $1,397,714 (2009 total budget - $1,656,730)
∗ Fees for disposal of solid waste - $252,000 (2009 budget - $271,000)
∗ Payment to the General Fund - $280,000 (2009 budget - $280,000)
SOLID WASTE FUND 2010
68
SOLID WASTE FUND
Public Works Department Staffing Schedule (Solid Waste Fund)
2009 2010
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Public Works - General Services
Crew Chief 206 1 1 38,576 54,006
Crew Leader 205 - 1 35,718 50,006
Driver-Solid Waste 203 6 5 31,198 43,677
Total Solid Waste Fund 7 7
SALARY RANGE
Public Works Department Summary Comparison Budget
Account Actual Actual Budget Estimated Budget
Description 2007 2008 2009 2009 2010
General Services Solid Waste Fund
Personnel 554,368$ 559,072$ 686,860$ 661,718$ 658,262$
Operating charges 349,271 407,359 432,370 430,224 461,152
Capital 10,345 30,151 257,500 42,600 -
Admin charge 280,000 280,000 280,000 280,000 280,000
Total Department 1,193,984$ 1,276,582$ 1,656,730$ 1,414,542$ 1,399,414$
SOLID WASTE FUND 2010
69
General Services Division (Solid Waste Fund) Line Item Budget
Actual Actual Budget Estimate Budget
Account Description 2007 2008 2009 2009 2010
Salaries and wages 228,373$ 240,215$ 280,490$ 272,234$ 285,110$
Overtime 12,849 18,974 16,860 11,400 12,456
Longevity 3,708 3,435 3,800 4,240 5,080
Part-time/temporary labor 163,342 158,634 195,000 193,000 200,000
Retirement contribution 40,899 44,867 51,310 51,310 57,503
Social security 18,031 19,281 23,040 21,150 23,140
Health care benefits 71,367 60,368 92,230 92,230 58,794
Worker compensation 11,809 9,403 17,770 9,793 10,525
Other benefits 3,990 3,895 4,730 4,730 3,954
Employee relations - - 1,630 1,630 1,700
Total Personnel 554,368 559,072 686,860 661,718 658,262
Communications costs 11,779 1,368 1,950 1,000 -
Community relations 532 11,067 15,900 15,900 23,200
Solid Waste disposal fees 235,000 240,409 271,000 271,000 252,000
Other contracted svcs 5,686 21,256 13,000 13,000 14,800
Technology1 - 5,352 4,770 4,770 66,452
Equipment replacement 60,000 88,800 88,800 88,800 66,401
Equipment maintenance 24,951 21,779 15,900 15,900 15,000
Vehicle maintenance 119 34 - 54 -
Office & Operating supplies 8,858 15,137 18,650 15,000 10,500
Bins & Totes - - - 8,000
Travel and training 211 - 2,400 2,400 2,400
Electricity 2,135 2,157 - 2,400 2,400
Total Operating Charges 349,271 407,359 432,370 430,224 461,152
Capital Outlay 10,345 30,151 257,500 42,600 -
Total Capital 10,345 30,151 257,500 42,600 -
Transfer to General Fund 280,000 280,000 280,000 280,000 280,000
General Services Division 1,193,984$ 1,276,582$ 1,656,730$ 1,414,542$ 1,399,414$
1 Transfer to Technology Management Fund
INTERNAL SERVICE FUNDS 2010
71
Internal Service Funds provide accounting and budgetary control over expenditures that
are common to all funds. Furthermore, they centralize the budget authority over costs
that can vary significantly from year to year. The City of West University Place has
established three Internal Service Funds:
EMPLOYEE BENEFIT FUND
The Employee Benefit Fund provides a systematic approach to accumulating the funds
needed for employee benefits. Each City operating fund contributes to the Employee
Benefit Fund on the basis of the estimated cost of each employee benefit.
EQUIPMENT REPLACEMENT FUND
The Equipment Replacement Fund finances the purchase of equipment routinely used in
providing the City’s services. Trucks, automobiles, tractors, trailers, ambulances and
vans are examples of the types of equipment this fund finances for other funds. Each
City Department makes contributions to the Equipment Replacement Fund based on the
estimated life and replacement cost of the equipment it uses. The Equipment
Replacement Fund purchases equipment when a combination of age and repair cost
indicates that the machine has reached the end of its service life.
TECHNOLOGY MANAGEMENT FUND
The management of the City’s funding of technology is financed through the Technology
Management Fund. Technology is integral to the City’s ability to provide efficient and
necessary services to citizens. The cost of implementing new technology and
maintaining the City’s existing computer hardware, software and networks has grown
into a major expenditure. The Technology Fund was created to centralize those
expenditures, consolidate the management of the resources needed to maintain existing
information technology systems, and to deploy new solutions.
INTERNAL SERVICE FUNDS 2010
72
EMPLOYEE BENEFIT FUND
The Employee Benefit Fund facilitates accounting and oversight for the cost of health
care, Worker Compensation, dental plans, employee tuition, and other benefits.
2009 Financial Activity
The City’s Employee Benefit Fund revenue is anticipated to be $1,976,068 to fund
employee benefits. Charges to Operating Funds are expected to be $1,750,680 and the
balance of $225,388 was to come from employee contributions and interest earnings.
Expenditures are expected to be $1,677,144, below appropriations, due to vacancies and
savings expected to be realized due to a change in medical insurance providers effective
September 1, 2009.
2010 Appropriations.
Charges in the amount of $1,426,909 are expected from operating funds, plus $298,000
from employee and retiree contributions. Expenditures for benefits are expected to be
$1,908,970 a 4.7% decrease from the amount budgeted in 2009. Effective September 1,
2009, the City contacted with a new health insurance provider, lowering our premiums
for the first year of the contract.
INTERNAL SERVICE FUNDS 2010
73
EMPLOYEE BENEFIT FUND
STATEMENT OF REVENUES AND EXPENDITURES
2007 2008 2009 2009 2010
Actual Actual Budget Estimate Budget
REVENUES:
Charges to Operating Funds 1,217,384$ 1,143,442$ 1,750,680$ 1,750,680$ 1,426,909$
Employee contributions 165,210 177,817 258,650 224,801 228,000
Retiree contributions - - - - 70,000
Other revenues - 180 500 587 500
TOTAL REVENUES 1,382,594 1,321,438 2,009,830 1,976,068 1,725,409
EXPENDITURES
Health Care - active employees 1,066,159 1,015,758 1,508,430 1,233,667 1,400,000
Health Care - retired employees 68,002 70,304 119,610 106,267 119,610
Health Care - COBRA 16,284 12,173 8,000 17,143 8,000
Dental Insurance 15,388 28,525 30,000 41,688 30,000
Direct Dental Plan 15,531 14,434 - 1,089 -
Wellness program 7,438 16,686 30,000 16,352 30,000
Third party administrator 12,610 71,299 33,300 34,590 33,300
Consultants - - 8,000 8,000 8,000
Vision Care 7,171 9,342 7,500 8,170 7,500
Worker Compensation 90,407 70,789 138,100 75,660 105,000
Life and Accidental Death 19,377 25,642 27,000 34,787 27,000
Retirement benefit 45,698 79,515 50,000 56,023 94,360
Unemployment 3,713 15 12,000 12,000 12,000
Employee relations - events 11,297 12,566 23,000 23,000 23,000
Tuition benefit 10,269 317 1,200 1,708 1,200
Incentive pay 9,205 - 7,000 7,000 10,000
Other benefits 2,058 - - - -
TOTAL EXPENDITURES 1,400,607 1,427,366 2,003,140 1,677,144 1,908,970
NET REVENUES (EXPENDITUR (18,013) (105,928) 6,690 298,924 (183,561)
BEGINNING BALANCE 14,503 (3,510) (109,438) (109,438) 189,486
ENDING BALANCE (3,510)$ (109,438)$ (102,748)$ 189,486$ 5,925$
INTERNAL SERVICE FUNDS 2010
74
EQUIPMENT REPLACEMENT FUND
The Equipment Replacement Fund began 2009 with a balance of $154,954. Transfers
from other funds are expected to provide $411,642 more. Expenditures are expected to
be $280,000, which includes upgrades to two Police vehicles; replacement of one vehicle
in Parks, one vehicle in Development Services, a cement mixer and trailer in Operations,
a water pump in Utility Operations, two new vehicles, one each, for Facilities
Management and General Services and the purchase of a backhoe for General Services.
This backhoe is replacing a chipper and mini tractor.
EQUIPMENT REPLACEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimate Budget
2007 2008 2009 2009 2010
REVENUES:
Transfers:
From General Fund 161,100 186,432 186,400 186,400 212,204
From Water and Sewer Fund 65,800 60,900 60,900 60,900 60,900
From Solid Waste Fund 60,000 88,800 88,800 88,800 138,538
Other Revenues 6,320 24,263 - 13,680 -
Interest 14,316 14,646 12,000 3,000 1,500
TOTAL REVENUES 307,536 375,040 348,100 352,780 413,142
EXPENDITURES
Automobiles 71,372 54,017 115,500 115,500 96,000
Light Trucks 27,181 91,499 - - 49,000
Trucks 66,579 3,854 191,500 191,500 -
Machinery - - - - -
Heavy Equipment - - - - 96,000
Other Equipment - 364,194 - - 39,000
Total Capital 165,131 513,564 307,000 307,000 280,000
TOTAL EXPENDITURES 165,131 513,564 307,000 307,000 280,000
NET REVENUES (EXPENDITURES 142,405 (138,524) 41,100 45,780 133,142
BEGINNING BALANCE 151,073 293,477 140,821 154,954 200,734
ENDING BALANCE 293,477$ 154,954$ 181,921$ 200,734$ 333,876$
INTERNAL SERVICE FUNDS 2010
75
2010 VEHICLES FOR REPLACEMENT:
Qty Est. Cost Ext. Cost
POLICE DEPARTMENT:
Ford Crown Victoria 2 $10,000 $20,000
PARKS DEPARTMENT:
F-250 Ext. Cab (reuse Tommy Lift) 1 $30,000 $30,000
PUBLIC WORKS DEPARTMENT:
Development Services:
Ford Escape 1 $19,000 $19,000
General Services:
JD-410J Backhoe 1 $96,000 $96,000
Chipper 0
Kubota Mini Tractor 0
Operations - General Fund:
Cement Mixer & Trailer 1 $5,000 $5,000
Operations - Utilities:
6" Water Pump 1 $34,000 $34,000
$204,000
2010 NEW VEHICLE ACQUISITIONS:
Qty Est. Cost Ext. Cost
PUBLIC WORKS:
Facilities:
Fleet Technician Vehicle 1 $38,000 $38,000
General Services:
Traffic Control Service Vehicle 1 $38,000 $38,000
$76,000
CITY OF WEST UNIVERSITY PLACE, TEXAS
NEW VEHICLE ACQUISITIONS
2010 BUDGET
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INTERNAL SERVICE FUNDS 2010
77
TECHNOLOGY MANAGEMENT FUND
Technology plays a major role in the efficient, cost effective delivery of all City services.
The Technology Management Fund was created to centralize costs and standardize the
City’s technology infrastructure.
2009 Financial Activity
In 2009 transfers from other funds are expected to amount to $753,170 and total revenues
are projected to be $804,170.
Expenditures are expected to reach $929,480.
2010 Budget
The 2010 Budget projects transfers from other funds amounting to $1,024,212 and a
$300,000 allocation from the Capital Reserve Fund to recover cost overruns due to
necessary capital purchases. Expenditures for operations are budgeted to be $1,024,803.
ADMINISTRATION DEPARTMENT
The Administration Department is responsible to the City Council for the efficient
delivery of City services. The City Manager serves as the chief administrative officer
and has day-to-day responsibility for the conduct of all City activities.
ADMINISTRATION DEPARTMENT (TECHNOLOGY MANAGEMENT)
MISSION
Provide support, direction, and funding to integrate technological solutions into the City’s effort
and ability to deliver services.
ADMINISTRATION DEPARTMENT (TECHNOLOGY MANAGEMENT)
DIVISIONS
Technology Management – Directs, supports and funds the City’s to use of technology to provide
services. (2010 Budget - $1,024,803).
INTERNAL SERVICE FUNDS 2010
78
ADMINISTRATION DEPARTMENT (TECHNOLOGY MANAGEMENT) 2010
GOALS
∗ Replace 15 personal computers, two servers and add disk to the Storage Area Network.
∗ Continue virtualization of host services.
∗ Upgrade Public Safety’s Visionair software suites.
∗ Upgrade the Public Safety radio dispatch consoles.
∗ Redesign the look and feel of our website and enhance the content management system.
∗ Upgrade the Direct Link alarm monitoring hardware and software.
∗ Manage the implementation of the Innoprise software suites.
ADMINISTRATION DEPARTMENT (TECHNOLOGY MANAGEMENT)
BUDGET HIGHLIGHTS
∗ Authorized full-time employees – 3 (2009 authorized full-time employees – 3).
∗ Total budget - $1,024,803 (2009 total Budget - $810,830).
TECHNOLOGY MANAGEMENT FUND
2009 2010
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Technology Management
Information Technology Manager II 1 1 81,694 110,288
GIS Technician 205 1 - 35,718 50,006
I T Technician 209 1 2 51,344 71,882
Total Technology Management Fund 3 3
SALARY RANGE
INTERNAL SERVICE FUNDS 2010
79
TECHNOLOGY FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimate Budget
2007 2008 2009 2009 2010
REVENUES:
Charges to other funds 465,210$ 656,016$ 753,170$ 753,170$ 1,024,212$
Transfer from Capital Reserve - - 50,000 50,000 300,000
Interest 5,878 407 8,000 1,000 1,000
TOTAL REVENUES 471,088 656,423 811,170 804,170 1,325,212
EXPENDITURES
Salaries and wages 134,900 212,587 222,920 202,300 208,218
Overtime - 56 - 2,000 4,903
Longevity 1,743 1,780 2,250 700 680
Allowances 700 6,720 6,860 6,860 6,840
Part-time/temporary - - - 39,243 -
Retirement Contribution 22,861 37,767 41,750 41,750 41,922
Social Security 9,848 16,150 17,740 16,080 16,880
Health care benefit 22,578 35,433 41,880 42,140 39,609
Workers' Compensation 332 405 600 600 389
Other benefits 1,338 2,122 3,230 3,230 1,804
Total Personnel 194,299 313,018 337,230 354,903 321,244
Travel and training 7,650 9,839 9,200 9,200 5,100
Replacements 11,845 43,824 39,600 39,600 47,400
Laptop/handheld computers 7,643 5,531 - - -
Servers 19,102 325 - - -
Maintenance/repair/supp 33,818 63,423 50,000 50,000 25,000
Software licenses 43,518 16,142 1,800 2,778 8,500
Software maintenance contracts 122,041 189,154 206,000 228,873 329,627
Projects - 3,500 - - 118,740
Equipment replacement - - - - 2,239
Consultants 48,205 34,399 25,000 50,800 25,000
Telephone and Internet 16,021 118,062 102,000 133,741 126,896
Operating charges 309,843 484,199 433,600 514,992 688,502
Capital Outlay - - 40,000 59,585 -
Total Capital - - 40,000 59,585 -
TOTAL EXPENDITURES 504,141 797,217 810,830 929,480 1,009,746
NET REVENUES (EXPENDITURES) (33,053) (140,794) 340 (125,310) 315,466
BEGINNING FUND BALANCE - (33,053) 7,767 (173,848) (299,158)
ENDING FUND BALANCE (33,053)$ (173,848)$ 8,107$ (299,158)$ 16,309$
SPECIAL REVENUE FUNDS 2010
81
Special Revenue Funds are created to account for the proceeds from specific revenue sources
that are restricted to expenditures for specific purposes. The City has ten active Special Revenue
Funds in 2010:
THE PARKS FUND - The Parks Fund accounts for donations made by citizens for West
University Place parks.
THE COURT TECHNOLOGY FUND - The Court Technology Fund accounts for a $4.00 fee
added to traffic tickets issued in West University Place. State law restricts the use of the revenue
generated by this fee to technology used to support the City’s Municipal Court.
THE METRO GRANT FUND - The Metropolitan Transit Authority of Harris County
(METRO) has provided West University Place a multiyear transportation grant, which is
accounted for in the METRO Grant Fund. This grant is scheduled to end in 2011.
THE COURT SECURITY FUND - Similar to the Court Technology Fund, the Court Security
Fund accounts for a $3.00 fee added to traffic tickets issued in West University Place. Revenues
generated by this fee can be used only to provide security for the building housing the Court.
THE TREE REPLACEMENT FUND - City ordinances require that trees that are damaged,
destroyed or removed during construction to be replaced. The Tree Replacement Fund accounts
for funds paid by builders in lieu of planting replacement trees.
THE RECREATION CENTER GRANT FUND - The Friends of West University Place Parks
Fund, Inc (FWUP) is the recipient of a matching grant of $500,000 from the Lewis Foundation.
The Recreation Center Grant Fund restricts using the funds received from the grant, and the
$500,000 FWUP matching funds, to funding improvements to the Recreation Center.
POLICE FORFEITED PROPERTY FUND – Certain property used in the commission of
crimes or proceeds from criminal activity is subject to forfeiture. Funds generated from the sale
of this property are set aside for the use of the Police Department.
FIRE TRAINING FUND – Accounts for grants, donations and other funds set aside for training
firefighters.
POLICE TRAINING FUND-Accounts for grants, donations and other funds set aside for
training police officers.
GOOD NEIGBOR FUND – The City receives donations to fund the activities of the Good
Neighbor Team, specifically “Handy Man” home repairs for resident senior citizens. The Good
Neighbor Fund restricts the use of those donations to that specific activity.
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SPECIAL REVENUE FUNDS 2010
83
PARKS FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2007 2008 2009 2009 2010
REVENUES:
Donations 6,182$ 6,815$ 5,600$ 4,600$ 4,000$
Interest 722 694 600 100 50
Transfers from other funds
TOTAL REVENUES 6,904 7,509 6,200 4,700 4,050
EXPENDITURES:
Parks and Recreation Department 11,303 1,434 11,500 11,632 9,000
TOTAL EXPENDITURES 11,303 1,434 11,500 11,632 9,000
NET REVENUES (EXPENDITURES (4,399) 6,075 (5,300) (6,932) (4,950)
BEGINNING BALANCE 15,593 11,194 13,094 17,269 10,337
ENDING BALANCE 11,194$ 17,269$ 7,794$ 10,337$ 5,387$
COURT TECHNOLOGY FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2007 2008 2009 2009 2010
REVENUES:
Fines 7,353$ 385$ 6,500$ 6,000$ 5,000$
Interest 32 83 30 50 30
TOTAL REVENUES 7,385 468 6,530 6,050 5,030
EXPENDITURES:
Finance Department - Municipal
Court 4,965 1,462 15,000 4,965 5,000
TOTAL EXPENDITURES 4,965 1,462 15,000 4,965 5,000
NET REVENUES (EXPENDITURES 2,420 (994) (8,470) 1,085 30
BEGINNING BALANCE (1,724) 696 8,855 (299) 786
ENDING BALANCE 696$ (299)$ 385$ 786$ 816$
84
TREE REPLACEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2007 2008 2009 2009 2010
REVENUES:
Fees 30,875$ 17,795$ 20,000$ 13,000$ 10,000$
Interest 1,175 2,858 1,500 300 300
TOTAL REVENUES 32,050 20,653 21,500 13,300 10,300
EXPENDITURES:
Public Works -Building Services 16,440 3,531 65,000 65,000 35,255
TOTAL EXPENDITURES 16,440 3,531 65,000 65,000 35,255
NET REVENUES (EXPENDITURES 15,610 17,122 (43,500) (51,700) (24,955)
BEGINNING BALANCE 34,845 50,455 68,455 67,577 24,955
ENDING BALANCE 50,455$ 67,577$ 24,955$ 15,877$ -$
COURT SECURITY FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2007 2008 2009 2009 2010
REVENUES:
Fines 5,137$ 3,721$ 3,500$ 4,000$ 4,000$
Interest - - - - -
TOTAL REVENUES 5,137 3,721 3,500 4,000 4,000
EXPENDITURES:
Finance Department - Municipal
Court - 9,050 10,000 10,000 5,000
TOTAL EXPENDITURES - 9,050 10,000 10,000 5,000
NET REVENUES (EXPENDITURES 5,137 (5,329) (6,500) (6,000) (1,000)
BEGINNING BALANCE 8,024 13,161 6,661 7,832 1,832
ENDING BALANCE 13,161$ 7,832$ 161$ 1,832$ 832$
SPECIAL REVENUE FUNDS 2010
85
METRO GRANT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2007 2008 2009 2009 2010
REVENUES:
METRO Grant 259,000$ 259,000$ 259,000$ 259,000$ 259,000$
Transfer unused METRO Grant
Funds from other funds - - - - -
Interest 16,550 228 - - -
TOTAL REVENUES 275,550 259,228 259,000 259,000 259,000
EXPENDITURES:
Any purposed authorized by the
Grant 1,252,000 259,000 259,000 259,000 266,151
TOTAL EXPENDITURES 1,252,000 259,000 259,000 259,000 266,151
NET REVENUES (EXPENDITURES (976,450) 228 - - (7,151)
BEGINNING BALANCE 983,101 6,651 7,151 7,151 7,151
ENDING BALANCE 6,651$ 6,880$ 7,151$ 7,151$ -$
POLICE FORFEITED PROPERTY
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2007 2008 2009 2009 2010
REVENUES:
Fines and forfietures 119,820$ 5,000$ 1,500$ 2,000$
Interest - - - -
TOTAL REVENUES - 119,820 5,000 1,500 2,000
EXPENDITURES:
Police Department 15,991 22,000 93,103 14,226
TOTAL EXPENDITURES - 15,991 22,000 93,103 14,226
NET REVENUES (EXPENDITURES - 103,829 (17,000) (91,603) (12,226)
BEGINNING BALANCE - - 19,965 103,829 12,226
ENDING BALANCE -$ 103,829$ 2,965$ 12,226$ -$
86
POLICE TRAINING FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2007 2008 2009 2009 2010
REVENUES:
Transfer from escrow accounts -$ 10,561$ -$ -$
Class fees 100 - 2,722 3,000
Interest - - - -
TOTAL REVENUES - 10,661 - 2,722 3,000
EXPENDITURES:
Police Department - - 10,000 10,000 6,383
TOTAL EXPENDITURES - - 10,000 10,000 6,383
NET REVENUES (EXPENDITURES - 10,661 (10,000) (7,278) (3,383)
BEGINNING BALANCE - - 10,088 10,661 3,383
ENDING BALANCE -$ 10,661$ 88$ 3,383$ -$
FIRE TRAINING
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2007 2008 2009 2009 2010
REVENUES:
LEOSE Grants 881$ 812$ 1,000$ 791$ -$
Car Seat Fines/Donations 220 - - - -
Interest - - - - -
TOTAL REVENUES 1,101 812 1,000 791 -
EXPENDITURES:
Fire Department training - 489 6,000 - 8,439
Operating Supplies
TOTAL EXPENDITURES - 489 6,000 - 8,439
NET REVENUES (EXPENDITURES 1,101 324 (5,000) 791 (8,439)
BEGINNING BALANCE 6,223 7,324 8,647 7,648 8,439
ENDING BALANCE 7,324$ 7,648$ 3,647$ 8,439$ -$
SPECIAL REVENUE FUNDS 2010
87
GOOD NEIGHBOR FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2007 2008 2009 2009 2010
REVENUES:
Donations -$ -$ -$ 178$ -$
Interest - - - - -
TOTAL REVENUES - - - 178 -
EXPENDITURES:
Parks and Recreation - - 2,400 44 2,500
TOTAL EXPENDITURES - - 2,400 44 2,500
NET REVENUES (EXPENDITURES - - (2,400) 134 (2,500)
BEGINNING BALANCE 2,366 2,366 2,366 2,366 2,500
ENDING BALANCE 2,366$ 2,366$ (34)$ 2,500$ -$
RECREATION CENTER GRANT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2007 2008 2009 2009 2010
REVENUES:
Grant from Friends of WestU Parks 314,336$ -$ 563,850$ 573,852$ -$
Rents - - - - -
Interest 7,388 22,090 20,000 17,155 -
TOTAL REVENUES 321,724 22,090 583,850 591,007 -
EXPENDITURES:
Improvements to Recreation
Center - - 1,050,997 - -
Transfer to Recreation Facilities
Construction Fund (326) - - - 1,060,244 -
TOTAL EXPENDITURES - - 1,050,997 1,060,244 -
NET REVENUES (EXPENDITURES 321,724 22,090 (467,147) (469,237) -
BEGINNING BALANCE 125,423 447,147 467,147 469,237 -
ENDING BALANCE 447,147$ 469,237$ -$ -$ -$
CAPITAL PROJECT FUNDS 2010
89
Capital Project Funds are used to account for the purchase or construction of equipment,
property and buildings. Capital projects accounted for in these funds are characterized by their
cost (normally exceeding $25,000), relatively long operational life of each asset and their impact
on a department’s operating budget. These funds are usually created to account for a single
project or a related group of projects and are closed when the projects are completed. West
University Place has eight Capital Project Funds.
CAPITAL PROJECT FUND
The Capital Project Fund is used to account for projects associated with the City’s Capital
Improvement Program. Funding for projects financed in this fund comes from transfers of
surplus General Fund balances, contributions, grants, and issuing debt.
INFRASTRUCTURE REPLACEMENT FUND
The Infrastructure Replacement Fund accounts for the major capital projects undertaken to
replace the City’s streets, drainage, water distribution system and wastewater collection system.
SIDEWALK CONSTRUCTION FUND
The Sidewalk Construction Fund accounts for projects to rehabilitate, replace, or construct the
City’s sidewalks.
TRANSPORTATION IMPROVEMENT FUND
The Transportation Improvement Fund accounts for a major capital project to reconstruct a
portion of Bellaire Boulevard including the bridge over Poor Farm Ditch.
STREETLIGHT IMPROVEMENT FUND
The Streetlight Improvement Fund accounts for a project to replace the City’s streetlights with
improved lighting fixtures.
CAPITAL RESERVE FUND
The Capital Reserve Fund accounts for funds set aside by the City Council to help finance future
capital projects. The City targets excess reserves in its General Fund and transfers any surplus to
the Capital Reserve Fund.
RECREATION FACILITIES CONSTRUCTION FUND
The Recreation Facilities Construction Fund accounts for the bonds and additional funds
designated to reconstruct and remodel three Parks & Recreation Facilities.
WATER AND SEWER CAPITAL RESERVE FUND
The Water and Sewer Capital Reserve Fund accounts for funds set aside by the City Council to
be used for Capital Projects related to the Water and Sewer Utility.
CAPITAL PROJECT FUNDS 2010
90
CAPITAL PROJECT FUND
The Capital Project Fund’s 2009 Budget estimated revenues of $2,475,000, including a $475,000
transfer from the Capital Reserve Fund, and $2,000,000 from issuing general obligation debt. to
finance the acquisition of park property. In 2009, the certificate of obligation debt issued totaled
$1,250,000 and the proceeds were used fund the completion of the College Ave/Bellaire
Boulevard Drainage Project ($800,000) and the Emergency Power Generation projects
($450,000). In total, 2009 expenditures are expected to be $1,424,883 and leave a Capital
Project Fund Balance of $0.00.
2010 Appropriations.
No appropriations are planned from this fund in 2010.
CAPITAL PROJECT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2007 2008 2009 2009 2010
REVENUES:
Financing Contract (Debt) -$ -$ -$ -$ ‐$
Certificates of Obligation - - 2,000,000 1,250,000 ‐
Friends of West U Parks Fund 100,000 - - - ‐
Other - - - - ‐
Donations - Friends of West U Parks - - - - ‐
Transfer from Capital Reserve Fund - - 475,000 475,000 ‐
Transfer from Infrastructure Fund - - - - ‐
Transfer from Water & Sewer Fund - - - 100,000 ‐
Transfer from Recycling Fund - - - - ‐
Transfer from General Fund 264,000 280,000 - - ‐
Interest 7,135 251 - 30,000 ‐
TOTAL REVENUES 371,135 280,251 2,475,000 1,855,000 -
Transfer to Fund 325 for Drainage
Improvements 800,000
Other Capital Projects 1,459,920 191,152 2,475,000 624,883 ‐
TOTAL EXPENDITURES 1,459,920 191,152 2,475,000 1,424,883 -
BEGINNING BALANCE 569,568 (519,217) 8,559 (430,117) -
ENDING BALANCE (519,217)$ (430,117)$ 8,559$ -$ -$
CAPITAL PROJECT FUNDS 2010
91
INFRASTRUCTURE REPLACEMENT FUND
The Infrastructure Replacement Program is complete. During 2006, almost all funds remaining
in the Infrastructure Replacement Fund were consolidated into the Capital Reserve Fund. The
remaining funds at the end of 2009 are again transferred to the Capital Reserve Fund and the
fund will be closed and inactivated.
INFRASTRUCTURE REPLACEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2007 2008 2009 2009 2010
REVENUES
METRO Grant -$ -$ -$ -$ -$
Harris County Grant - - - - -
Bond Proceeds - - - - -
Other 12,564 - - - -
Interest earned - 310 - - -
Transfer from General Fund - - - - -
TOTAL REVENUES 12,564 310 - - -
EXPENDITURES
Infrastructure Projects - - 47,250 - -
Arbitrage Rebate Calculations - - - - -
Arbitrage Rebate - - - - -
Bond Issuance costs - - - - -
Transfer to Capital Reserve (304) - - - 12,874 -
TOTAL EXPENDITURES - - 47,250 12,874 -
BEGINNING BALANCE -$ 12,564$ 701,497$ 12,874$ -$
ENDING BALANCE 12,564$ 12,874$ 654,247$ -$ -$
CAPITAL PROJECT FUNDS 2010
92
SIDEWALK CONSTRUCTION FUND
During 2009, the Sidewalk Construction project is expected to be complete including the
sidewalk on Kirby Drive. This will mark the completion of all projects approved by Council
under the Master Sidewalk Program. The funds remaining in the fund at the end of 2009 will be
transferred to the Capital Reserve Fund.
SIDEWALK CONSTRUCTION FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2007 2008 2009 2009 2010
REVENUES
METRO 663,000$ 259,000$ -$ -$ -$
City of Houston - 176,000 134,823 -
Interest earned 25,213 12,609 4,000 4,000 -
Other - - - 5,897 -
TOTAL REVENUES 688,213 271,609 180,000 144,720 -
EXPENDITURES
Construction costs 1,134,312 34,218 180,000 457,298 -
Transfer to Capital Reserve Fund - - - 14,291 -
TOTAL EXPENDITURES 1,134,312 34,218 180,000 471,589 -
BEGINNING FUND BALANCE 535,577$ 89,478$ -$ 326,869$ -$
ENDING FUND BALANCE 89,478$ 326,869$ -$ -$ -$
CAPITAL PROJECT FUNDS 2010
93
TRANSPORTATION IMPROVEMENT FUND
During 2006, preliminary engineering for transportation improvements, which included re-
constructing the Bellaire Boulevard bridge over Poor Farm Ditch, was initiated. In 2007,
Council approved transferring $1,850,000 from the General Fund and authorized reimbursement
of that amount from the proceeds of a future Bond issue.
The funding of a METRO grant in the amount of $4,333,000 was completed in 2008 and Harris
County approved a grant of $1,450,000 allowing the $1,850,000 advanced from the General
Fund to be transferred to the Capital Reserve Fund.
The reconstruction project is anticipated to be completed in 2009, however, the City will likely
be required to fund drainage retention on Bray’s Bayou before the Harris County Drainage
District will allow the increased outflow from Poor Farm Ditch.
TRANSPORTATION IMPROVEMENT FUND (DRAINAGE FUND)
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2007 2008 2009 2009 2010
REVENUES
METRO Grant 488,500$ 3,841,500$ -$ -$ -$
Harris County Grant - 1,450,000 - - -
Bond Proceeds - - 2,300,000 - -
Other - - - - -
Interest earned - - 3 - -
Transfer from General Fund 1,850,000 - - - -
Transfer from Capital Project Fund - - - 800,000 -
TOTAL REVENUES 2,338,500 5,291,500 2,300,003 800,000 -
EXPENDITURES
Transportation improvements 141,890 2,994,687 1,500,000 - -
Drainage mitigation/retention - - 1,500,000 - -
Professional Services - - - 150,230 -
Construction Costs - - - 3,060,838 -
Bond Issuance costs - - - - -
Transfer to Emergency Drainage Fund - - - 14,373 -
Transfer to Capital Reserve Fund - 1,850,000 1,500 1,500 -
TOTAL EXPENDITURES 141,890 4,844,687 3,001,500 3,226,941 -
BEGINNING BALANCE (92,483)$ 2,104,128$ 701,497$ 2,550,941$ 124,000$
ENDING BALANCE 2,104,128$ 2,550,941$ -$ 124,000$ 124,000$
CAPITAL PROJECT FUNDS 2010
94
STREETLIGHT IMPROVEMENT FUND
Created in the 2007 Budget, the Streetlight Improvement Fund accounts for funds set aside to
improve and replace streetlights in the City. The first phase of the project cost approximately
$800,000, with funding provided by transferring $211,000 from General Fund reserves and
allocating $589,000 from the METRO Grant Fund.
The second phase is projected to cost $1,200,000, $941,000 of which will be provided by a
transfer of funds reserved for Capital Projects and the balance ($259,000) is funded by the
METRO Grant Fund. The project will be completed by the end of 2009.
STREETLIGHT PROJECT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2007 2008 2009 2009 2010
REVENUES
Transfer from General Fund 211,000$ -$ -$ -$ -$
Transfer from Capital Reserve Fund - 941,000 - - -
Transfer from METRO Grant Fund 589,000 - 259,000 259,000 -
Interest earned 26 - - - -
Other - - - - -
TOTAL REVENUES 800,026 941,000 259,000 259,000 -
EXPENDITURES
Streetlight Improvements - 806,186 1,200,000 1,193,840
TOTAL EXPENDITURES - 806,186 1,200,000 1,193,840 -
BEGINNING BALANCE -$ 800,026$ 941,026$ 934,840$ -$
ENDING BALANCE 800,026$ 934,840$ 26$ -$ -$
CAPITAL PROJECT FUNDS 2010
95
CAPITAL RESERVE FUND
In 2008 the initial transfer from the General Fund provided $1,850,000 by way of the
Transportation Improvement (Drainage) Fund. . Of this, $941,000 was appropriated to
the Streetlight Improvement Fund and $280,000 was transferred to the Capital Projects
Fund.
In 2009 $511,240 was transferred from the General Fund reserves and $60,000 is
expected to be transferred from the General Fund in 2010.
2010 appropriations include a $300,000 transfer to the Technology Management Fund to
finance much needed technology capital and infrastructure that has been identified since
the start up of the Technology Management Fund in 2007. An additional $392,538 is
appropriated for any purpose that council authorizes.
CAPITAL RESERVE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2007 2008 2009 2009 2010
REVENUES
Transfer from Transportation
Improvement (Drainage) Fund (325) -$ 1,850,000$ 1,500$ 1,500$ -$
Transfer from Infrastructure Replacement
Fund (320) - - - 12,874 -
Transfer from Sidewalk Construction
Fund (329) - - - 14,291 -
Transfer from General Fund 511,240 511,240 60,000
Other - 38,829 - - -
TOTAL REVENUES - 1,888,829 512,740 539,905 60,000
EXPENDITURES
Transfer to Streetlight Improvement Fund - 941,000 - - -
Transfer to Capital Project Fund (301) - 280,000 475,000 475,000 -
Transfer to Technology Management
Fund (502) - - 50,000 50,000 300,000
Construction Costs - City Hall Security
Measures - 41,977 - 8,218 -
Any Purpose Authorized by Council - - 625,240 - 392,538
TOTAL EXPENDITURES - 1,262,977 1,150,240 533,218 692,538
BEGINNING FUND BALANCE -$ -$ 629,000$ 625,851$ 632,538$
ENDING FUND BALANCE -$ 625,851$ (8,500)$ 632,538$ -$
CAPITAL PROJECT FUNDS 2010
96
RECREATION FACILITIES CONSTRUCTION FUND
In 2008, the voters of West U approved a $13.8 million bond program for the purpose of
reconstructing the West U Recreation Center, the Colonial Park Facility and the
Community Center. $8.8 million of this program has been issued and the remaining $5.0
million will be issued in early 2010. In addition to the $13.8 million debt financing,
funding in the amount of $1,060,244 has been dedicated from the Friends of West U
Parks and $389,141 has been allocated from the Hurricane Ike insurance proceeds related
to those buildings.
RECREATION FACILITIES CONSTRUCTION FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2007 2008 2009 2009 2010
REVENUES
Bond Proceeds -$ -$ -$ 8,800,000$ 5,000,000$
Transfer from Recreation Center
Grants Fund - - - 1,060,244 -
Other - - - 389,141 -
Interest earned - - - - -
TOTAL REVENUES - - - 10,249,385 5,000,000
EXPENDITURES
Recreation Facility Improvements - - - 10,249,385 5,000,000
TOTAL EXPENDITURES - - - 10,249,385 5,000,000
BEGINNING BALANCE -$ -$ -$ -$ -$
ENDING BALANCE -$ -$ -$ -$ -$
CAPITAL PROJECT FUNDS 2010
97
WATER AND SEWER CAPITAL RESERVE FUND
The Water and Sewer Capital Reserve Fund accounts for funds set aside by Council from
the excess reserves in the Water and Sewer Fund. These funds are to be used for Capital
Projects related to the City’s Water and Sewer Utility. Before 2007, this fund had been
dormant for a few years. In 2008 $250,000 was transferred from the Water and Sewer
Fund, expenditures totaled $23,168, bringing the reserve to $211,180. Two projects are
in progress in 2009 - painting the Wakeforest elevated storage tank and replacing the belt
press at the wastewater treatment plant. Of the $650,000 allocated in the 2010 budget,
these projects are estimated to cost approximately $253,000 and $195,000, respectively,
which will leave $202,000 for other identified water & sewer projects.
WATER CAPITAL PROJECTS FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2007 2008 2009 2009 2010
REVENUES
Transfer from Water & Sewer Fund (401) -$ 250,000$ -$ -$ 950,000$
Other - 4,030 - 950 -
TOTAL REVENUES - 254,030 - 950 950,000
EXPENDITURES
Water & sewer system projects - 23,168 548,000 20,633 650,000
TOTAL EXPENDITURES - 23,168 548,000 20,633 650,000
BEGINNING FUND BALANCE - - 556,567 230,863 211,180
ENDING FUND BALANCE -$ 230,863$ 8,567$ 211,180$ 511,180$
APPENDICES 2010
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APPENDICES 2010
101
APPENDIX A
LONG-TERM DEBT
Most cities, including the City of West University Place, use long-term debt to finance
the construction or purchase of major capital assets. Since its incorporation in 1925, the
City has used such debt to finance the construction of streets, drainage, and water and
sewer assets.
When the City became “built out” in the 1950s, the need for new debt declined and by
1983 the City had only $1.1 million in outstanding bonded debt, but the City was on the
brink of momentous change.
In 1983 the assessed value of taxable property in the City totaled $424,360,000. Twenty-
six years later in 2009, assessed values increased by over $3.7 billion to approximately
$4,195,913,550. This tremendous increase in value came as the result of an economic
and social trend.
West University Place’s assessed values dramatically increased because West U was
attractive to business executives and professionals who wished to live closer to their
workplaces. The City’s low crime rate, trees, good public transportation, and convenient
access to both the Medical Center and downtown triggered a building boom similar to a
younger, developing city’s. Older homes were torn down and replaced with new
structures at an astonishing rate.
This surge in growth brought problems similar to those experienced in developing areas.
Streets and drainage systems that were already approaching the end of their useful lives
were stressed to the breaking point. In 1982 the citizens approved $3.3 million in bonds
to be issued to construct a new police station and reconstruct the most deteriorated street,
water, and sewer assets. This bond issue was the first since 1976.
The City’s next bond sale wasn’t until 1992. The need to reconstruct the City’s
infrastructure was becoming acute. This bond sale marked the beginning of a program to
replace almost all of the City’s streets, drainage, and water and wastewater systems.
In November 1995, the citizens approved a plan calling for long-term debt to be used in
reconstructing the City’s entire infrastructure by the year 2006. This plan called for the
City to issue $63 million of bonds. All of the proceeds of these bonds were to be applied
to infrastructure. By 2003, it became apparent that, due to changes in the specifications
for drainage systems and unexpected increases in the cost of construction materials, i t
would be necessary for the City to raise an additional $9.9 million by issuing Certificates
of Obligation in order to complete funding the infrastructure replacement plan.
The debt issued to finance this plan is supported by ad-valorem taxes and net revenues
from the water and sewer utility.
APPENDICES 2010
102
APPENDIX A
LONG-TERM DEBT
During 2005, the City took advantage of historically low interest rates by issuing
refunding bonds. Most bonds issued in 1996 and 1998 were recalled and replaced by
bonds bearing lower interest rates.
In November 2008, the citizens approved a bond authorization to issue $13.8 million to
reconstruct and renovate certain Parks & Recreation facilities. $8.8 million of these
bonds were issued in February 2009, included with $2.94 million in refunding bonds used
to refund the remaining 1998 G.O. Bonds, taking advantage of the current lower interest
rates. The remaining $5.0 million of the total $13.8 million will be issued in early 2010.
In addition to the authorized debt issuance, $1.295 million in Certificates of Obligation
was issued to construct and replace street and drainage facilities and provide funds for
emergency power generators.
The City Charter limits the City’s bonded debt to 5% of the assessed value. Since the
projected assessed value for the City in 2009 is $4.195 billion, the debt limit under this
provision was $209,795,680. As of January 1, 2011 the City will owe a total of $75.6
million to bondholders. Of this total, the amount to be financed by the Debt Service Fund
using property taxes will be $63.8 million.
Future Activity - Annual debt service on the current outstanding bonds will level off at
$7.3 million until 2021, when the outstanding bonds issued prior to 2009 will be retired.
APPENDICES 2010
103
Principal Principal
Outstanding Outstanding
Series Obligation January 1, 2010 Principal Interest Total December 31, 2010
2000 Permanent Improvement 680,000$ 680,000$ 22,950$ 702,950$ -$
2001 Certificates of Obligation 2,645,000 110,000 113,960 223,960 2,535,000
2002
Permanent Improvement &
Refunding 16,990,000 2,070,000 799,175 2,869,175 14,920,000
2003 Certificates of Obligation 9,200,000 180,000 336,235 516,235 9,020,000
2005
Permanent Improvement
Refunding 24,970,000 655,000 1,228,906 1,883,906 24,315,000
2006 Fire Truck Financing 212,335 106,167 - 106,167 106,167
2009
Permanent Improvement &
Refunding 11,740,000 110,000 621,002 731,002 11,630,000
2009 Certificates of Obligation 1,295,000 - 71,055 71,055 1,295,000
67,732,335$ 3,911,167$ 3,193,283$ 7,104,450$ 63,821,167$
Requirements for 2010
Principal & Interest
CITY OF WEST UNIVERSITY PLACE
GENERAL LONG TERM DEBT
SCHEDULE OF FISCAL YEAR 2010 REQUIREMENTS
Principal Principal
Outstanding Outstanding
Series Obligation January 1, 2010 Principal Interest Total December 31, 2010
2001-A Revenue Bonds 3,110,000$ 85,000 153,750 238,750 3,025,000
2001-B Revenue Bonds 2,515,000 85,000 101,826 186,826 2,430,000
2005 Revenue Refunding Bonds 6,885,000 575,000 267,869 842,869 6,310,000
12,510,000$ 745,000$ 523,446$ 1,268,446$ 11,765,000$
Requirements for 2010
Principal & Interest
CITY OF WEST UNIVERSITY PLACE
WATER & SEWER DEBT SERVICE
SCHEDULE OF FISCAL YEAR 2010 REQUIREMENTS
APPENDICES 2010
104
Fiscal Year Principal
Interest Due
2/1
Interest Due
8/1 Interest Total
2010 3,911,167 1,740,626 1,452,658 3,193,283 7,104,450
2011 4,491,167 1,452,658 1,366,534 2,819,191 7,310,359
2012 4,705,000 1,366,534 1,264,197 2,630,731 7,335,731
2013 4,920,000 1,264,197 1,148,367 2,412,564 7,332,564
2014 5,155,000 1,148,367 1,030,186 2,178,553 7,333,553
2015 5,405,000 1,030,186 899,671 1,929,856 7,334,856
2016 5,670,000 899,671 762,877 1,662,548 7,332,548
2017 5,950,000 762,877 622,812 1,385,689 7,335,689
2018 6,235,000 622,812 478,923 1,101,735 7,336,735
2019 6,530,000 478,923 327,204 806,128 7,336,128
2020 6,840,000 327,204 172,066 499,270 7,339,270
2021 850,000 172,066 155,066 327,131 1,177,131
2022 885,000 155,066 136,813 291,878 1,176,878
2023 920,000 136,813 117,263 254,075 1,174,075
2024 960,000 117,263 96,863 214,125 1,174,125
2025 1,005,000 96,863 74,250 171,113 1,176,113
2026 1,050,000 74,250 50,625 124,875 1,174,875
2027 1,100,000 50,625 25,875 76,500 1,176,500
2028 1,150,000 25,875 - 25,875 1,175,875
67,732,335$ 11,922,872$ 10,182,247$ 22,105,119$ 89,837,454$
CITY OF WEST UNIVERSITY PLACE
GENERAL LONG TERM DEBT
PRINCIPAL AND INTEREST REQUIREMENTS
As of January 1, 2010
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000 2010201120122013201420152016201720182019202020212022202320242025202620272028Annual Debt Service Requirements
Principal Interest
APPENDICES 2010
105
Fiscal Year Principal
Interest Due
2/1
Interest Due
8/1 Interest Total
2010 745,000 269,048 254,398 523,446 1,268,446
2011 785,000 254,398 238,404 492,801 1,277,801
2012 820,000 238,404 222,266 460,670 1,280,670
2013 845,000 222,266 205,116 427,383 1,272,383
2014 875,000 205,116 187,266 392,383 1,267,383
2015 915,000 187,266 168,092 355,358 1,270,358
2016 960,000 168,092 148,372 316,464 1,276,464
2017 1,015,000 148,372 126,443 274,815 1,289,815
2018 1,065,000 126,443 102,878 229,321 1,294,321
2019 1,110,000 102,878 77,978 180,856 1,290,856
2020 1,155,000 77,978 51,836 129,814 1,284,814
2021 1,155,000 51,836 25,455 77,291 1,232,291
2022 1,065,000 25,455 - 25,455 1,090,455
12,510,000$ 2,077,552$ 1,808,504$ 3,886,056$ 16,396,056$
CITY OF WEST UNIVERSITY PLACE
WATER & SEWER DEBT SERVICE
PRINCIPAL AND INTEREST REQUIREMENTS
As of January 1, 2010
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000 2010201120122013201420152016201720182019202020212022Annual Debt Service Requirements
Principal Interest
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Appendices 2010
107
APPENDIX B
REVENUE SOURCES
The City relies on four major sources of revenue to finance its functions.
PROPERTY TAXES:
Property (ad valorem) taxes attach as an enforceable lien on property as of each January 1 for all
real and business personal property located within the City. Taxes are levied when the City
Council adopts a budget for the next year, but no earlier than October 1. Taxes are due January
31 and considered delinquent if paid after that date. Property tax revenues are based on three
major factors: assessed or estimated value, the rate of collection of outstanding balances, and the
property tax rate.
The Harris County Appraisal District (HCAD) is responsible for appraising the values of property
sited within Harris County. State law requires HCAD to appraise all property in its jurisdiction at
least every three years at 100% of the estimated market value. The oversight of this process is
vested in the Appraisal Review Board. Residential property accounts for more than 98% of all
property value in the City. The ratio of residential property value to total value has grown
steadily for the past five years, while commercial and utility property values continue to decline
as a component of total value. This trend will continue into the future.
The City establishes the tax rate, assesses, and levies the tax. State law provides that if the City
raises the rate more than 8% (after certain adjustments) above the previous year’s rate, the voters
can petition for an election to determine whether to limit the tax rate to no more than 8% above
the last year’s rate. Taxes are applicable to the year subsequent to the one in which they are
levied.
In the past, the City’s property tax policies have been to maintain the amount of property taxes
dedicated to maintenance and operations, plus increasing the portion dedicated to paying debt
service in order to accommodate the rapid growth in debt service. Since 1991, when the debt
service component of property taxes amounted to less than 25 percent of the total tax rate, debt
service payments rose to consume more than 55 percent of total tax revenues in 2005.
Appendices 2010
108
Rate Percent of Total Rate Percent of Total
1999 0.200000 48.78% 0.210000 51.22%
2000 0.205000 48.81% 0.215000 51.19%
2001 0.195000 46.43% 0.225000 53.57%
2002 0.190000 44.19% 0.240000 55.81%
2003 0.196700 44.03% 0.250000 55.97%
2004 0.200000 45.45% 0.240000 54.55%
2005 0.201000 46.74% 0.229000 53.26%
2006 0.192000 47.76% 0.210000 52.24%
2007 0.186000 50.82% 0.180000 49.18%
2008 0.186000 51.81% 0.173000 48.19%
2009 0.188932 52.66% 0.169818 47.34%
Property Tax Rates
General Fund (M&O)Debt Service Fund (I&S)
Tax revenue dedicated to debt service reached $7.1 million in 2009 and is expected to peak at
$7.3 million and remain stable until 2020.
The City’s 2009 property tax revenue is based on an estimated assessed value of $4.2 billion and
a 99% collection rate. The estimated market value of taxable property has grown since 2000. In
the past five years alone the taxable value of property has grown more than $1.5 billion. The
property tax rate in 2009 – which finances the 2010 Budget - will be $0.35875 per $100
valuation, 0.025 cents less than last year’s rate. Increased assessed values and stable debt service
enabled this decrease.
0.000000
0.050000
0.100000
0.150000
0.200000
0.250000
0.300000
0.350000
0.400000
0.450000
0.500000
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
Operations Debt Service
Appendices 2010
109
UTILITY FEES
Water and sewer service fees: The City provides water and sewer services to approximately
5,880 customers. Of this total, about 97 percent are residential and 3 percent are commercial.
The City increased its water and sewer rates 2% in 2009. An additional rate increase is
anticipated in 2010 due to higher cost of purchased surface water.
Residential Water and Sewer Rates, per 1,000 gallons
as of October 1, 2009 Water Sewer
Base Charge 8.79$ 4.99$
0 - 3,000 gallons 3.48 2.72
3,001 - 9,000 gallons 4.22 2.72
9001 - 15,000 gallons 5.02 2.72
15,001 gallons and up 5.97 2.72
Solid Waste Fees: The City collects and disposes of solid waste for its citizens. This service is
provided twice weekly at curbside. Additionally, the City operates a curbside recycling program
for the convenience of its citizens. For the past seven years, the solid waste collection fee has
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
Debt Service
Operations
Appendices 2010
110
been $15.75 monthly for citizens less than 65 years of age. The monthly fee has been $8.00 for
citizens over 65 years of age. These fees have been stable since 2001, however are proposed to
increase 34% in 2010 due to declining recycling revenues.
SALES TAX:
The sales tax in the City of West University Place is currently 8.25% on goods and services sold
within the City. The tax is collected by businesses making the sale and remitted to the State
Comptroller of Public Accounts. Of the 8.25%, the State retains 6.25% and rebates 1.0% to the
Metropolitan Transit Authority and 1.0% to the City.
In 2010 West University Place expects to collect $960,380 from the sales tax.
FRANCHISE FEES:
The City maintains non-exclusive franchise agreements with utility companies that use the City’s
roadway rights-of-way to conduct their businesses. Besides defining the responsibilities of the
utilities in maintaining their assets, the agreements contain a franchise fee clause requiring the
utilities to compensate the City for the use of the rights-of-way. Generally, these fees are based
on the utilities sales of services to customers located within the City’s corporate limits. Franchise
fees are expected to generate $1,066,600 in 2010.
Appendices 2010
111
APPENDIX B
GENERAL FUND REVENUES
Actual Actual Budget Estimated Budget
2007 2008 2009 2009 2010
Property Taxes
Current year collections 6,171,043$ 6,591,356$ 7,250,880$ 7,240,675$ 7,848,150$
Prior year collections 48,836 57,379 40,300 39,385 60,234
Collection Fees 74 947 - - -
6,219,953 6,649,682 7,291,180 7,280,060 7,908,384
Franchise Taxes
Telecommnuications 134,350 150,206 130,000 205,363 200,000
Electrical 488,335 871,848 550,150 551,129 550,100
Cable T.V. 201,628 195,687 200,000 176,855 176,900
Gas 109,521 94,519 110,000 139,616 139,600
933,834 1,312,260 990,150 1,072,963 1,066,600
Sales Tax 1,041,958 1,057,739 964,600 972,964 974,280
Licenses and Permits
Business Licenses
Electrical Contractors License 6,290 6,160 5,940 5,820 5,000
Contractor Registration 29,230 26,930 25,650 24,700 20,000
Other 2,513 2,395 1,000 2,100 2,100
Non-Business Licenses
Building Permits 265,032 188,797 229,000 118,097 100,000
New Service Connect - 13,810 20,000 6,955 6,000
Electrical Permits 31,212 25,096 27,500 15,228 14,000
Heating and A/C Permits 29,012 27,651 24,500 19,288 15,000
Plumbing Permits 75,492 57,697 65,000 40,824 40,000
Fence & Sidewalk Permits 37,226 47,774 41,160 38,028 35,000
Tree Disposition Fee 36,690 24,465 30,000 12,891 20,000
Other 35,302 54,097 34,750 39,724 29,500
547,999 474,872 504,500 323,655 286,600
Fees for service
Ambulance Service 132,718$ 94,105$ 131,000$ 110,830$ 115,432$
Alarm Monitoring 312,906 345,439 348,000 367,239 374,600
445,624 439,544 479,000 478,069 490,032
Appendices 2010
112
APPENDIX B
GENERAL FUND REVENUES (Continued from previous page)
Actual Actual Budget Estimated Budget
2007 2008 2009 2009 2010
Other Charges and Fees
Plan Check Fees 130,600 95,526 122,400 75,172 70,000
Re-inspection fee 41,110 21,940 38,000 13,000 12,000
Other Building Related 16,482 23,251 18,550 19,768 17,500
Pet Regulation 3,990 5,386 5,290 3,090 4,000
Child Safety Seat 16,054 17,244 16,800 17,818 17,000
Other 4,862 13,086 3,300 7,675 6,000
213,098 176,433 204,340 136,523 126,500
Recreation Fees
Aquatic Classes 105,176 106,679 105,650 81,712 143,700
Membership Fees 87,684 99,937 90,000 24,736 40,300
Swimming Fees 64,334 71,736 72,600 45,440 67,000
Other 82,547 97,473 76,000 54,406 62,276
Rents 102,817 86,459 99,650 52,332 91,020
Class Fees 282,300 327,080 333,230 263,611 285,280
724,858 789,364 777,130 522,237 689,576
Fines and Court Costs 183,580 180,150 136,410 161,103 188,100
Earnings on Investments 388,778 238,745 239,000 131,064 130,000
Miscellaneous
Rents
Bellaire 31,750 33,000 33,000 31,750 36,000
Westpark 45,370 50,807 50,400 57,076 50,000
Southside expense sharing 85,052 122,168 113,400 130,855 127,394
Intergovernmental - - - - -
Other Revenues 75,671 56,956 35,000 40,955 35,000
237,843 262,931 231,800 260,636 248,394
Internal Charges
Water Fund 660,000$ 660,000$ 660,000$ 660,000$ 660,000$
Solid Waste Fund 280,000 280,000 280,000 280,000 280,000
940,000 940,000 940,000 940,000 940,000
TOTAL GENERAL FUND 11,877,525$ 12,521,720$ 12,758,110$ 12,279,274$ 13,048,466$
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City of West University Place
Harris County Texas
ORDINANCE NUMBER 1905
AN ORDINANCE LEVYING AND ASSESSING AD VALOREM
TAXES FOR TAX YEAR 2009 CONFIRMING AND GRANTING
EXEMPTIONS CONTAINING FINDINGS AND PROVISIONS
RELATING TO THE SUBJECT AND DECLARING AN
EMERGENCY
WHEREAS the City of West University Place Texas the City has bonds
outstanding which are payable from ad valorem taxes and
WHEREAS although the ordinances authorizing such bonds contain general
levies of taxes it is necessary for the City Council to fix a specific rate of tax for tax year
2009 based on the Citys appraisal rolls for tax year 2009 which have been prepared
reviewed and certified by the Harris County Appraisal District and
WHEREAS the tax for 2009 must not only provide funds sufficient for debt
service on the Citys bonds but must also provide for maintenance and operation of the
City and
WHEREAS the assessor and collector of the City Assessor has certified an
anticipated collection rate to the City Council has performed the calculations required
by Section 2604 of the Texas Tax Code has reported the tax rate and other
information required to be reported to the City Council and has published the
information required to be published having been designated to do so by the City
Council and
WHEREAS all other preparatory steps for the adoption of a tax rate have been
taken as required by law
NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF WEST UNIVERSITY PLACE TEXAS THAT
Section 1 The matters and facts set out in the preamble of this ordinance are
found and determined to be true and correct and the City Council adopts confirms
and ratifies all of the calculations publications notices and other preparatory steps
preceding the consideration of this ordinance
Section 2 The City Council hereby levies assesses and adopts the following
tax rate per 100 valuation for tax year 2009 such tax being levied and assessed upon
all property subject to taxation by the City
0188932 For the purposes of maintenance and operations
0169818 For the purposes of debt service
0358750 Total tax rate
Section 3 Such tax is hereby levied and assessed in accordance with the
terms and provisions of Article VIII of the City Charter and the Constitution and laws of
the State of Texas and such levy and assessment are made to provide funds for the
2010 budget of the City for the purposes indicated including maintenance operations
and debt service for that budget period However this section does not prohibit the use
of tax proceeds for other lawful purposes
Section 4 THIS TAX RATE WILL RAISE MORE TAXES FOR
MAINTENANCE AND OPERATIONS THAN LAST YEARS TAX RATE
THE TAX RATE WILL RAISE TAXES FOR MAINTENANCE AND
OPERATIONS ON A 100000 HOME BY APPROXIMATELY 293
Section 5 The Assessor is hereby directed to assess and collect taxes on all
property subject to taxation by the City on the basis of 100 of the assessed valuation
thereof at the rate set by this ordinance The taxes levied hereby shall be delinquent
after January 31 2010
Section 6 The Finance Director or her designee for the City of West
University Place is hereby appointed auditor of any refunds of overpayments or
erroneous payments under the terms of Section 3111a of the Texas Property Tax
Code
Section 7 The City Council hereby confirms and regrants the following
exemptions subject to the legal requirements applicable to each exemption
A 18500000 of the appraised value of the residence homestead of an
individual who is disabled or who is 65 years of age or older
B The statutory exemption for each disabled veteran
Section 8 All ordinances and parts of ordinances in conflict herewith are hereby
repealed to the extent of the conflict only
Section 9 If any word phrase clause sentence paragraph section or other
part of this ordinance or the application thereof to any person or circumstance shall
ever be held to be invalid or unconstitutional by any court of competent jurisdiction
neither the remainder of this ordinance nor the application of such word phrase
clause sentence paragraph section or other part of this ordinance to any other
persons or circumstances shall be affected thereby
Section 10 The City Council officially finds determines and declares that a
sufficient written notice of the date hour place and subject of each meeting at which
this ordinance was discussed considered or acted upon was given in the manner
required by the Open Meetings Act Chapter 551 Texas Government Code as
amended and that each such meeting has been open to the public as required by law
at all times during such discussion consideration and action The City Council ratifies
approves and confirms such notices and the contents and posting thereof
2
Section 11 The public importance of this measure and the requirements of the
law create an emergency and an urgent public necessity requiring that this Ordinance
be passed and take effect as an emergency measure and a state of emergency is
hereby declared and this Ordinance is accordingly passed as an emergency measure
and shall take effect immediately upon adoption and signature
ti t st Signed
City Secretary Seal Mayor
TEXAS
Commended
City Manager
Approved as to legal form
City Attorney
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City of West University Place
Harris County Texas
ORDINANCE NO 1934
AN ORDINANCE RATIFYING THE PROPERTY TAX INCREASE REFLECTED IN THE
BUDGET ADOPTED BY THE CITY COUNCIL FOR THE ENSUING FISCAL YEAR
BEGINNING JANUARY 1 2010 AND ENDING DECEMBER 31 2010 AND PROVIDING
FOR THE EFFECTIVE DATE THEREOF
WHEREAS The City Council of the City of West University Place on this date
approved the budget for the City of West University Place for the fiscal year beginning
January 1 2010 and ending December 31 2010 and
WHEREAS the adopted budget will require raising more revenue from property
taxes than in the Citys previous fiscal year by 929632 67 and
WHEREAS Section 102007c of the Texas Local Government Codes requires the
City Council in a vote separate from the adoption of a budget which will require raising
more revenue from property taxes than in the previous year to ratify the property tax
increase reflected in the budget
NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
WEST UNIVERSITY PLACE TEXAS
Section 1 That the City Council of the City of West University Place hereby ratifies
the property tax increase reflected in the Citys Fiscal Year 2010 Budget adopted by the City
Council on this date
Section 2 This ordinance shall become effective upon adoption and signature
2009
PASSED APPROVED ON this 26h day of October
Bob Kelly Mayor
RECOMM NDED REVIEWED
Michael Rss City Manager Alan Petrov City Attorney
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City of West University Place
Harris County Texas
ORDINANCE NUMBER 1903
AN ORDINANCE APPROVING AND ADOPTING A BUDGET FOR THE FISCAL YEAR
BEGINNING JANUARY 1 2010 AND ENDING DECEMBER 31 2010 APPROPRIATING
FUNDS FOR SUCH BUDGET AND CONTAINING FINDING AND PROVISIONS
RELATING TO THE SUBJECT
WHEREAS as required by the City Charter and state law the City Manager has
prepared and submitted to the City Council a budget with estimate of expenditures and
revenue of all city departments and activities for the year beginning January 1 2010 and
ending December 31 2010 and
WHEREAS such budget has been timely filed with the City Secretary the City
Council has had sufficient time to review and revise such budget and notice of a public
hearing upon such budget has been duly given and
WHEREAS a public hearing has been held and all taxpayers and interested
persons were provided an opportunity to attend and participate in such hearing and
WHEREAS public participation input and suggestions regarding the budget have
been received and considered by the City Council and the City Council has made changes
as the City Council considers warranted by law in the best interest of the municipal
taxpayers and the City Council has found and determined that the budget adopted by this
ordinance does not allow expenditures during the budget period in excess of funds estimate
to be on hand during the same period
NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
WEST UNIVERSITY PLACE TEXAS
Section 1 The matters and facts set out in the preamble of this ordinance are found
and determined to be true and correct and are hereby approved and adopted by the City
Council
Section 2 That the budget estimate of the revenues of the City of West University
Place and the expenses of conducting the affairs thereof for the ensuing fiscal year
beginning January 1 2010 and ending December 31 2010 as finally submitted to the City
Council by the City Manager of said City a copy of which is on file in the City Secretarys
office be and the same is in all things adopted and approved as the budget estimate of all
the current expenses as well as the fixed charges against said City for the fiscal year
beginning January 1 2010 and ending December 31 2010
Section 3 That the sum of THIRTEEN MILLION FIVE HUNDREDSIX THOUSAND
NIN HUNDRED SEVENTYTHREE AND NO100 DOLLARS 13506973 is herby
appropriated out of the General Fund for the payment of operating expenses and capital
outlay of the City Government
Section 4 That the sum of SEVEN MILLION ONE HUNDRED TWENTYFIVE
THOUSAND FOUR HUNDREDS FIFTY AND NO100 DOLLARS 7125450 is herby
appropriated out of the General Fund Debt Service for the purpose of paying the accruing
interest and redeeming the Serial Bonds as they mature on the General Fund Debt Service
Bonds
Section 5 That the sum of SIX MILLION SEVEN HUNDREDTHREE THOUSAND
SEVEN HUNDREDNINE 6703709 is hereby appropriated out of the Water and
Sanitary Sewer System for the payment of operating expenses and capital outlay and for
the purpose of paying the accruing interest and redeeming the Serial Bonds as they mature
on the Water and Sanitary Sewer Fund Debt Service Bonds
Section 6 That the sum of ONE MILLION THREE HUNDRED NINTYNINE
THOUSAND FOUR HUNDRED FOURTEEN AND NO100 DOLLARS 1399414 is
hereby appropriated out of the Solid Waste Fund for the payment of operating expenses
and capital outlay of the municipally owned Solid Waste Collection System
Section 7 That the sum of ONE MILLION NINE HUNDREDEIGHT THOUSAND
NINE HUNDRED SEVENTY AND NO100 DOLLARS 11908970 is hereby appropriated
out of the Employee Benefit Fund for the payment of operating expenses for the health
benefits of the employees
Section 8 That the sum of TWO HUNDRED EIGHTY THOUSAND AND NO100
DOLLARS 280000 is hereby appropriated out of the Equipment Replacement Fund for
the capital outlay for Equipment Replacement Activities
Section 9 That the sum of ONE MILLION NINE THOUSAND SEVEN HUNDRED
FORTYSIX AND NO100 DOLLARS 1009746 is hereby appropriated out of the
Technology Management Fund for operating expenses and capital outlay for Technology
Fund Activities
Section 10 That this ordinance approving and adopting the Budget is made in all
things in accordance with the terms and provisions of the City Charter of the City of West
University Place Texas and the laws of the State of Texas and shall be interpreted and
construed in compliance therewith
Section 11 All ordinances and parts of ordinances in conflict herewith are
hereby repealed to the extent of the conflict only
Section 12 If any word phrase clause sentence paragraph section or other
part of this ordinance or the application thereof to any person or circumstance shall ever be
held to be invalid or unconstitutional by any court of competent jurisdiction neither the
remainder of this ordinance nor the application of such word phrase clause sentence
paragraph section or other part of this ordinance to any other persons or circumstances
shall be affected thereby
Section 13 The City Council officially finds determines and declares that a
sufficient written notice of the date hour place and subject of each meeting at which this
ordinance was discussed considered or acted upon was given in the manner required by
the Open Meetings Act Chapter 551 Texas Local Government Code as amended and
that each such meeting has been open to the public as required by law at all times during
such discussion consideration and action The City Council ratifies approves and confirms
such notices and the contents and posting thereof
Section 14 After adoption of the Budget the City Manager shall provide for the
filing of a true copy of the Budget and each amendment in the office of the County Clerk of
Harris County Texas
Section 15 This ordinance shall become effective upon adoption and
signature
PASSED APPROVED
2009
SIGNED
Bob e Icy Mayar
ON this 26h day of October
w
A Lenz City Secretary
ED
Michael R 66s City Manager
REVIEWED
Alan Petrov City Attorney