HomeMy WebLinkAbout2011 Operating Budget2011 OPERATING BUDGET
CITY OF WEST UNIVERSITY PLACE
ANNUAL BUDGET
2011
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 2011 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 2011 Annual Operating Budget functions as a tool, formally communicating the City’s financial
and operating plan for the coming year.
FORMAT
The 2011Annual 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 2011 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 and the expected
activity for 2011. 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 2011. 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 $232,548 (1.6%), and of that amount $111,181 is tax
revenue to be raised from new property added to the tax roll this
year.
TABLE OF CONTENTS 2011
Introduction
City Manager’s Budget Message i
Organization Chart xi
Budget Summaries
2011 Budget at a Glance xiv
Comparison of 2010 Budget to 2011 Proposed xv
2011 Combined Summary of Revenues, Expenditures and Fund Balance/Retained
Earnings
xvi
General Fund
Summary Discussion 2
Administration 9
Finance 15
Police 21
Fire 27
Public Works 31
Parks and Recreation 43
Debt Service Fund
Summary Discussion 54
Water and Sewer Fund
Summary Discussion 60
Utility Billing - Finance 65
Operations 69
Solid Waste Fund
Summary Discussion 75
General Services 77
Internal Service Funds
Employee Benefit Fund 84
Equipment Replacement Fund 86
Technology Management Fund 89
Special Revenue Funds
Parks Fund 95
Court Technology Fund 95
Tree-Replacement Fund 96
Court Security Fund 96
METRO Grant Fund 97
Police Forfeited Property Fund 97
Police Training Fund 98
Fire Training Fund 98
Good Neighbor Fund 99
Capital Projects Funds
Capital Project Fund 102
Transportation (Drainage) Improvement Fund 104
Capital Reserve Fund 105
Recreation Facilities Construction Fund 106
City Hall/Public Safety Expansion Fund 107
Water and Sewer Capital Reserve Fund 108
Ordinances
Levying and Assessing Ad Valorem Taxes for 2010 111
Ratifying Property Tax Increase 115
Adopting 2011 Budget 117
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City of West University Place
A Neighborhood City
i
October 25, 2010
Honorable Mayor Bob Kelly
City Council Members
City of West University Place
3800 University Boulevard
West University Place, Texas 77005
Dear Mayor Kelly and City Council Members:
In compliance with State law, the City’s Charter, and good management practices, I am pleased
to submit the Proposed 2011 Annual Operating Budget for the City of West University Place.
The goal of this Budget is to enable City staff to continue providing the wide range and high
level of services needed to sustain and enhance the quality of life our residents expect and enjoy.
The Budget is a policy, management, and planning document. It is also a financial report and a
means of communicating with the citizens of West University Place. In addition to reviewing
previous accomplishments, it anticipates future needs, addresses the coming year’s objectives
and goals, and identifies resources for achieving those needs, objectives and goals.
This Budget provides a strong financial plan for providing superior municipal services. Staff is
confident that, while conservative, the Budget projections and estimates reasonably and
accurately anticipate the City’s revenues and requirements. This Budget builds upon our
foundation of consistent work over the past half-decade to improve the efficiency and
effectiveness of our operations. This budget maintains service in prioritized areas and addresses
major capital needs for the City.
Due to budget constraints, we cannot recommend a tax rate below the Effective Tax Rate, which
means that many citizens will see their property tax bills increase. The resulting additional
revenues are primarily allocated to increased operational costs of the new recreation facilities.
The City is a service organization. The most important asset of any service organization is its
trained, motivated, and properly-led employees.
This budget includes an average 3% pay-for-performance plan for all full-time employees. This
continues the 2008 Council approved compensation program that was designed to ensure that the
City’s compensation system was market based, financially efficient and effective, competitive
and designed to enable the City to attract and retain qualified, high performing talent for all
positions.
2011 BUDGET SUMMARY
The 2011 Budget anticipates approximately $34.4 million in revenues and other incoming
sources, with approximately $39.6 million in expenditures, which will be balanced by reducing
built-up reserves. Revenue of $15.2 million from property taxes will be $221,462, or 1.47%,
more than the prior year’s budget. Revenues from sales and franchise taxes, which are the
principal components of the category “other taxes”, are expected to increase slightly in 2011
primarily due to increased sales tax revenue. This projected increase can be attributed to the
completion of the Kirby Road and Bellaire Boulevard reconstruction, restoring easy access to
West U businesses possibly affected by the construction. Charges for services are expected to be
slightly higher in 2011 due to rate increases for water, sewer, and solid waste services as well as
increased revenue from the recreation facilities activity. Other revenues, which primarily consist
of investment income, recycling revenue, rental income and Southside Place expense sharing
allocations, are expected to increase slightly because of a projected slight increase in recycling
revenue.
Total 2011 projected expenditures of $39.6 million are up compared to the 2010 budget of $38.6
million. The total includes operating expenditures of $25.2 million, spending on capital outlay
of $5.0 million, and debt repayment of $9.4 million. The overall increase is attributable to the
annualized cost of the 2010 salary increases on employee anniversary dates, increases in costs
associated with a full year of operations of the new recreation facilities, including property
insurance, electricity and natural gas, increases in the cost of purchasing treated water from the
City of Houston, increased maintenance costs in all funds, and increased solid waste disposal
costs.
SOURCES
This budget projects income sources, excluding Special Revenue Funds, Capital Project Funds
and inter-fund transfers of $27.9 million, available to fund 2011 operations. This is about
$866,245 or 3.2% more than the 2010 revised estimate. Total General Fund revenues, projected
at about $13.7 million, are approximately 0.8% above the 2010 revised estimate.
2010 Estimated 2011 Budget Change
Property Taxes 15,085,395$ 15,247,920$ 162,$
Other Taxes 2,287,970 2,268,270 (19,
Licenses and Permits 362,965 338,780 (24,
Fines & Forfeitures 222,935 222,930
Charges for Services 8,427,635 9,202,034 774,
Other Revenues 644,506 617,717 (26,
Total 27,031,406$ 27,897,651$ 866,$
% Change
525 1.1%
700)-0.9%
185)-6.7%
(5) 0.0%
399 9.2%
789)-4.2%
245 3.2%
Property Taxes
Due to the decreased assessed valuation for tax year 2010, this Budget recommends increasing
the City’s ad valorem property tax rate to $0.37411 from $0.35875 cents per $100 assessed
valuation, which is 0.8% above the current Effective Tax Rate of $0.37112 cents.
ii
The City’s tax rate is made up
of two components. One
covers maintenance and
operations, while the other
pays debt service. A 2.56%
decline in assessed valuation
necessitates an increase in the
maintenance and operations
proposed tax rate of $0.19443
per $100 assessed valuation to
fund the increased costs of
operations.
The debt service tax rate will
also increase $0.00986 to
$0.17968 per $100 assessed valuation, due to the increases in the debt service requirements of
existing debt. The tax rate needed to support these payments is expected to remain stable as
assessed values remain stable.
FY 2011 FY 2010
Levy Rate/
$100
Monthly
Cost /
Typical
Family
Levy Rate/
$100
Monthly
Cost /
Typical
Family
Monthly
Increase/
(Decrease)
Operating levy $0.19443 $128.16 $0.18893 $126.05 $2.11
Debt service levy $0.17968 $118.44 $0.16982 $113.29 $5.14
$0.37411 $246.60 $0.35875 $239.34 $7.25
Average home value $790,986 $800,585
Comparison of Property Taxes: 2010 vs. 2009
Fees and Charges
Complying with the City’s financial policy, staff continuously monitors, reviews, and adjusts all
applicable fees and charges to assure equitable coverage of service costs. This budget
recommends a 3.3% increase in the solid waste collection fee to pay for the increased costs of
providing service, a 13% increase in water rates necessitated by the 12.65% increase in treated
water rates from the City of Houston and increased operational costs and a 9% increase in sewer
rates necessary to fund increased operational costs.
Property Tax
52%
Other Taxes
8%
Licenses,
Permits
& Fees
1%
Fines &
Forfeitures
1%
Charges for Services
32%
Other Revenue
2%
Transfers
4%
2011 REVENUES -GENERAL, DEBT SERVICE, WATER
& SEWER AND SOLID WASTE FUNDS
iii
EXPENDITURES
The 2011 Budget proposes total expenditures of $31.2 million for the City’s four major funds. It
devotes $11.3 million, or 36%, to personnel, $8.3 million, or 27%, to operating expenditures,
$196,167, or 1%, to capital purchases, $2.0 million, or 6%, to operating and capital transfers, and
$9.4 million, or 30%, to debt service on the City’s outstanding bonds. An additional $4.6 million
is budgeted for expenditures in the Capital Improvements Funds.
Personnel
36%
Operating
27%
Capital
1%
Transfers
6%
Debt Service
30%
2011 Expenditures - General, Debt Service, Water & Sewer
and Solid Waste Funds
2010 Budget 2011 Budget Change % Change
Personnel 11,143,805$ 11,322,878$ 179,073$ 1.6%
Other Operating 7,056,946 8,342,034 1,285,088 18.2%
Total Operating 18,200,751 19,664,912 1,464,161 8.0%
Capital Outlay 190,900 196,167 5,267 2.8%
Transfers 1,950,000 2,019,600 69,600 3.6%
Debt Service 8,393,896 9,354,660 960,764 11.4%
Total Expenditures 28,735,547$ 31,235,339$ 2,499,792$ 8.7%
Operating Budgets
The City Operating Budgets consist of four funds: the General Fund, the Debt Service Fund, the
Water and Sewer Fund and the Solid Waste Fund.
General Fund – The proposed General Fund budget of $14.2 million is about $705,000, or
5.2%, above the 2010 Budget. This increase is due primarily to the annualized cost of the 2010
salary increases on employee anniversary dates and increases in costs associated with a full year
of operations of the new recreation facilities, including property insurance, electricity and natural
gas. Public Safety (Police and Fire) continues to receive a large share of the General Fund
iv
Budget, with combined expenditures totaling $6.04 million. Police and Fire services account for
42.5% of all General Fund expenditures.
Administration
8%
Finance
13%
Police
23%
Fire
19%
Public Works
20%
Parks & Recreation
17%Transfers Out
0%
2011 Budget by Department
Debt Service Fund – In 2011, the City will pay $8,112,123 of debt service and fiscal agent fees,
an increase of $983,673 over 2010. A portion of this increase ($202,383) is due to a refunding of
certain outstanding revenue debt (funded by a transfer from the Water & Sewer Fund), while the
remainder ($784,290) is due to the scheduled increases in the existing tax supported debt.
Funding debt service payments requires an ad valorem tax rate of $.17968 per $100 of assessed
value in tax year 2010, an increase of 5.8% or $0.00986 per $100. This marks the first time in
eight consecutive years that the tax rate dedicated to debt service has increased. This is due in
part to the 2.6 % decrease in taxable values.
Water and Sewer Fund – This fund’s total budget of $7.2 million is $482,313, or 7.2%, greater
than the 2010 budget. System operations, including the newly created Utility Billing division,
are appropriated at $5,943,485, including $725,000 transferred to the General Fund to reimburse
for costs it incurs on behalf of the W&S Fund and a $950,000 transfer to the Water & Sewer
Capital Projects Fund to cash fund necessary capital projects. The Utility Billing division was
created to account for costs directly associated with the W&S Fund operations. W&S related
costs previously accounted for in the General Fund and funding for a new customer service staff
position were moved to this division.
Debt Service for 2011 is $1,242,537 (principal, interest and fiscal agent fees) on outstanding
revenue bonds. Portions of the 2001-A and 2001-B Revenue Bonds were refunded in September
2010, effectively lowering the annual debt service requirements for the W&S Fund. The total
v
debt service for the remaining bonds will steadily decrease from a high of $1.04 million in 2011
to $0.4 million until the final payment on February 1, 2022.
Overall, a 13% water rate and 9% wastewater rate increase are necessary to fund the increased
cost of operations. 4.52% of the water rate increase is directly attributable to a 13% increase in
treated water rates in January 2011 from the City of Houston. Anticipated, but not included is an
additional CPI increase, yet to be determined, in April 2011.
Solid Waste Fund – The direct cost of collecting and disposing of solid waste is expected to
increase $333,902, or 24%, over the prior year budget. The increases are primarily attributable to
the following:
1. Funding the full year cost of the 2010 anniversary date salary increases;
2. An average 3% pay-for-performance salary increase on anniversary date;
3. Reallocation of a Driver Equipment Operator position from the General Fund to the
Solid Waste Fund;
4. A 10% increase in disposal costs;
5. Increased costs of maintenance for vehicles, equipment and the landfill;
6. Funding for roll-out container replacements at the Recreation Center and Colonial
Park facilities and additional recycling bins; and
7. The addition of one heavy trash day for the city.
Overall, a 4.2% fee increase is necessary to fund the increased costs of operations and is
proposed in this budget. This increase equals a $0.45 per month increase for seniors and a $0.88
increase for non-senior accounts, effective January 1, 2011.
Internal Service Funds
Internal Service Funds provide accounting and budgetary controls for expenditures common to
all funds. West U has established three such Internal Service Funds.
Employee Benefit Fund - The Employee Benefit Fund was created to facilitate accounting and
oversight over the cost of employee benefits, particularly the cost of health care. Charges in the
amount of $1.88 million are expected from operating funds, plus $321,655 from employee/retiree
contributions and other miscellaneous earnings. Expenditures for benefits are expected to be
$2,170,300, a 10.8% decrease from the amount budgeted in 2010.
Equipment Replacement Fund - The Equipment Replacement Fund allocates charges to the
major operating funds based on an estimated depreciation and replacement cost of existing
equipment in those funds. The allocation is used to purchase equipment routinely used to provide
City services. In 2011, expenditures are expected to be $133,000, which includes two Police
vehicles and the purchase of a backhoe for Utility Operations.
Technology Management Fund – Since 2007, the management of the City’s funding of critical
technology is financed through the Technology Management Fund. In 2011, managing,
supporting and replacing computers, networks, and communication equipment are expected to
cost $1,060,559. This is approximately a $50,812, or 5.0%, increase over the prior year budget.
vi
As with all of the Internal Service Funds, the Technology Management Fund is financed by
changes to operating funds.
Employee Staffing
This budget increases staffing levels from 122 Full Time Equivalent (FTE) employees to 123
FTE’s. The General Fund has a net decrease of 2 positions. A Public Works Driver Equipment
Operator was moved to the Solid Waste Fund and a Finance Accounting Specialist was moved to
the Water & Sewer Fund, both to more accurately track the direct costs of the enterprise funds.
Additionally, the Water & Sewer Fund includes the addition of a new administrative
assistant/customer service position.
We constantly strive to make our services more effective and efficient, whether through using
new technology, or by reclassifying or reassigning existing employees. The chart below
demonstrates that we have remained relatively stable in the number of employees since 2003. As
a routine practice, we will continue to evaluate the allocation of personnel to determine and
achieve the most efficient and effective use of the community’s resources.
Department 2003 2004 2005 2006 2007 2008 2009
GENERAL FUND
Administration 4 4 5 4 4 4 5
Finance 9 9 9 8 8 8 7
Police 35 33 32 32 32 32 32
Fire 23 24 25 25 24 24 24
Parks & Recreation 6 8 8 8 10 10 10
Public Works 23 21 21 21 20 19 19
Technology Fund - - - - 2 3 3
WATER & SEWER FUND
Finance - - - - - - -
Operations 14 14 14 14 14 12 12
SOLID WASTE FUND
Operations 10 7 7 7 7 7 7
Total City FTEs 124 120 120 119 121 119 119
Full-Time Equivalent (FTE) Position Summary: 2003 to 2011
2010 2011
5 5
7 6
32 32
24 24
11 11
21 20
3 3
- 2
12 12
7 8
122 123
Wages and Benefits
This budget includes an average 3% pay-for-performance anniversary date salary increase for all
full-time employees. This is a continuation of the compensation program approved by Council
in 2008. Additionally, in an effort to reduce the City’s unfunded liability and cost of the Texas
Municipal Retirement System, the City Council approved the elimination of the recurring cost of
living adjustment (COLA) for employees and retirees. This reduced the City’s actuarial
contribution rate from 22.47% to 15.71% of payroll. This equates to a savings of over $500,000
when comparing the cost of the two full funding contribution rates.
At the November 17, 2008 council meeting, Council adopted a new personnel handbook. This
handbook states “The City Council shall establish the pay plan annually during the budget
process, which includes compensation and salary structure recommendations made by the City
Manager or his designee.
vii
The City has generally adopted a strategy of achieving and maintaining a market-competitive
position of approximately 100% of the designated market average for general employees’ pay
structure and 105% of the designated market average range for fire and police structures.
One of the functions of the budget process is to consider the competing priorities for limited
revenue resources. It may be determined that the City’s current financial status cannot support
the total cost. Conversely, in a positive financial condition, the City may consider increasing the
percentages allotted. Clearly, the financial status will affect both structure adjustments and
individual salaries during any future fiscal years.”
Capital Projects
Capital Project Funds are used to account for the purchase or construction of equipment,
property and buildings, typically with costs exceeding $25,000, relatively long operational lives,
or considered one-time expenditures. West U has six active Capital project funds. The most
significant of these are as follows:
City Hall/Public Safety Expansion Construction: In 2010, Council approved $6.9 million and
$745,000 of a $1.585 million Certificate of Obligation debt issuances for the purpose of
constructing an expansion of the current City Hall for public safety improvements and
enhancements. Approximately 50% of these funds are expected to be spent in 2010 with the
remainder paid out in 2011. The project is expected to be completed in May 2011.
Water and Sewer Capital Improvement Projects: Four projects totaling $1,052,000 are planned
for 2011 – a generator replacement at the wasterwater treatment plant ($540,000), belt press filter
replacement ($350,000), disinfection equipment replacement ($112,000), and a water meter audit
to determine and verify the stock in the ground as compared to the information in the billing
system ($50,000).
ECONOMIC CONDITION AND OUTLOOK
West U continues to enjoy an enviably stable outlook, with property values at $4.1 billion, up
134% since 1999. Among reasons for this strength is West U’s convenient location to the Texas
Medical Center, downtown Houston, the Rice Village and Rice University, as well as the
Galleria area.
The City continues to benefit from a relatively low crime rate, a great parks system, new
roadways, improved water, storm, and sewer lines and extensive programs and benefits for
seniors. All of these factors have put West U at the top of the list of desirable places in America
to live, to raise a family and to retire.
These factors, plus consistent and conservative financial management led Standard and Poor’s to
grant the City a AAA credit rating in 2009 and 2010. This extremely good credit rating will help
the City in these very uncertain financial times.
viii
SUMMARY
This Budget is sound and builds upon the carefully established financial policies of the City.
This Budget is the policy statement for the City and was created from these perspectives:
The City is a service organization. The most important asset of any service organization is its
trained, motivated, and properly led employees.
This Budget recognizes the need to recruit, train, and retain a workforce capable of delivering
services at the quality and level West U citizens expect. The 2011 Budget provides for an
average 3% pay-for-performance increase in salaries for all employees on their respective
anniversary dates.
The City’s current services to citizens are to be given priority. Increases or decreases in
service levels should be clearly, prominently and separately communicated.
The Budget uses baseline funding for all departments. That means each department used last
year’s Budget as a starting point for preparing this year’s Budget. There are no major changes to
the baseline Budget for 2011 except for funding the full year cost of the new recreation facilities.
All fee schedules, user charges, and charges for utility services must be reviewed and adjusted
to ensure that rates are both equitable and sufficient to cover the cost of the provided service
as deemed appropriate by the City Council.
The City’s fee schedule was reviewed in 2010. From that review, the 2011 budget includes a
4.2% rate increase for all solid waste customers, a 13% increase in the water rates, and a 9%
increase in the sewer rates. All rate increases will be effective January 1, 2011.
The City will avoid budget and accounting procedures that balance the current Budget at the
expense of future Budgets.
This means avoiding postponement of necessary operating expenditures, using short-term debt to
finance operating expenditures (personnel, supplies, operating charges), or accruing future years’
revenues. The 2011 Budget meets this key standard.
The City will follow long-range plans for capital improvements. A long-range plan for capital
improvements must be prepared and updated each year. This plan may include initially
unfunded projects that carry out the City’s long-term goals, but after the first year, all projects
would require approval of funding.
In addition to the recent major improvements to recreational facilities in the City, the City is
currently undergoing expansion/renovation of the City’s public safety facilities, and the addition
of an Emergency Operations Center.
ix
The City of West University Place, Texas
BUDGET SUMMARIES 2011
BUDGET SUMMARIES 2011
xiv
General
Fund
Debt Service
Fund
Water & Sewer
Fund
Solid Waste
Fund Total
Revenues
Property Tax 7,928,851$ 7,319,069$ -$ -$ 15,247,920$
Other Taxes 2,268,270 - - - 2,268,270
Licenses, Permits & Fees 338,780 - - - 338,780
Fines & Forfeitures 222,930 - - - 222,930
Charges for Services 1,555,110 - 6,330,924 1,316,000 9,202,034
Other Revenue 381,358 5,000 4,640 226,720 617,717
Transfers 1,005,000 202,383 - - 1,207,383
Total Revenues 13,700,298$ 7,526,452$ 6,335,564$ 1,542,720$ 29,105,034$
Expenditures
Personnel 9,712,769$ -$ 1,066,037$ 544,072$ 11,322,878$
Operating 4,344,983 - 3,113,306 883,745 8,342,034
Capital 89,525 - 89,142 17,500 196,167
Transfers 64,600 - 1,675,000 280,000 2,019,600
Debt Service - 8,112,123 1,242,537 - 9,354,660
Total Expenditures 14,211,877$ 8,112,123$ 7,186,022$ 1,725,317$ 31,235,339$
Capital Improvements
General 410,551$
Water & Sewer 1,052,000
1,462,551$
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON
2011 BUDGET AT A GLANCE
Personnel
36%
Operating
27%
Capital
1%
Transfers
6%
Debt Service
30%
2011Expenditures -General,
Debt Service, Water & Sewer
and Solid Waste Funds
Property Tax
52%
Other Taxes
8%
Licenses,
Permits &
Fees
1%
Fines &
Forfeitures
1%
Charges for
Services
32%
Other Revenue
2%Transfers
4%
2011 REVENUES -GENERAL, DEBT
SERVICE, WATER & SEWER AND
SOLID WASTE FUNDS
BUDGET SUMMARIES 2011
xv
Budget
2010
Proposed
2011
Amount of
Increase
(Decrease)
Percent of
Increase
(Decrease)
Governmental Fund Types:
General Fund 13,506,972$ 14,211,877$ 704,904$ 5.22%
Debt Service Fund 7,125,450 8,112,123 986,673 13.85%
Total 20,632,422 22,324,000 1,691,577 8.20%
Enterprise Fund Types:
Water & Sewer Fund 6,703,709 7,186,022 482,313 7.19%
Solid Waste Management Fund 1,391,415 1,725,317 333,902 24.00%
Total 8,095,124 8,911,339 816,215 10.08%
Internal Service Fund Types:
Employee Benefit Fund 1,908,970 2,170,300 261,330 13.69%
Equipment Replacement Fund 280,000 133,000 (147,000) -52.50%
Technology Management Fund 1,009,747 1,060,559 50,812 5.03%
Total 3,198,717 3,363,859 165,142 5.16%
TOTAL ALL FUND TYPES 31,926,264$ 34,599,198$ 2,672,934$ 8.37%
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON
Comparison of 2010 Budget to 2011 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 2010 Proposed 2011
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
$16,000,000
Budget 2010
Proposed 2011
BUDGET SUMMARIES 2011
xvi
Beginning
Balance
(Estimated) Taxes
Licenses,
Permits,
Fees &
Charges for
Services Other Total
Expenditures
and Transfers
Out
Ending
Balance
General Fund 3,251,648$ 10,197,121$ 2,116,820$ 1,386,358$ 13,700,298$ 14,211,877$ 2,740,069$
Debt Service Fund 973,483 7,319,069 - 207,383 7,526,452 8,112,123 387,812
Water and Sewer Fund 1,502,121 - 6,330,924 4,640 6,335,564 7,186,022 651,663
Solid Waste Fund 341,321 - 1,542,000 720 1,542,720 1,725,317 158,724
Capital Project Fund 355,314 - - - - 270,900 84,414
Capital Reserve Fund 37,551 - - 64,600 64,600 102,151 -
Transportation Improvement Fund 358,903 - - - - 37,500 321,403
Recreation Facilities Construction Fund - - - - - - -
City Hall/Public Safety Expansion Fund - - - 3,000 3,000 - 3,000
Water and Sewer Capital Reserve 444,085 - - 1,180,500 1,180,500 1,052,000 572,585
Employee Benefit Fund (29,176) - - 2,199,481 2,199,481 2,170,300 5
Equipment Replacement Fund 355,917 - - 420,712 420,712 133,000 643,629
Technology Fund (115,814) - - 1,176,559 1,176,559 1,060,559 186
Parks Fund 9,455 - - 5,000 5,000 14,455 -
Court Technology Fund 6,533 - - 7,500 7,500 6,465 7,568
Tree Replacement Fund 42,830 - 10,000 100 10,100 40,000 12,930
Court Security Fund 14,917 - - 5,000 5,000 10,000 9,917
Metro Grant Fund 7,164 - - 259,000 259,000 266,164 -
Police Forfeited Property Fund - - - - - - -
Police Training Fund 6,598 - - - - 6,598 -
Fire Training Fund 8,439 - - 706 706 5,553 3,592
Good Neighbor Fund 2,341 - - - - - 2,341
Total All Funds 7,573,630$ 17,516,190$ 9,999,744$ 6,921,259$ 34,437,192$ 36,410,984$ 5,599,838$
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 2011
1
The General Fund accounts for revenues, expenditures, and transfers associated with
municipal services not directly supported or for which other funds do not account.
GENERAL FUND 2011
2
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 2010 The 2010 Budget projected a revenue total of $13.06 million to
finance the General Fund’s services. Based on collections and data available July 31, 2010,
revenues appear likely to reach $13.59 million, 4.17% or $544,015 above the 2010 Budget
projections. Sales taxes, telephone and natural gas franchise taxes, alarm- monitoring fees, and
recreation related revenues are expected to exceed their original projections, while investment
earnings and building related revenues are expected to be below original projections.
Expenditures Estimated for 2010 The original 2010 Budget appropriated $13.45 million,
excluding transfers out. Based on expenditures through July 31, 2010 and department estimates to
complete the year, the total actual expenditures will be below the appropriated amount by $23,734,
or 0.18%.
Financial Position in 2010 - The City of West University Place’s General Fund is projected to
close 2010 in sound fiscal condition. The 2010 estimated ending fund balance available for
appropriations in 2011 is $3.04 million. This amount represents 21% of the proposed 2011
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 2011 exceeding that target by
$41,000. This excess will be transferred to the Capital Reserve Fund according to Financial
Policies.
Projected 2011 Revenues. The City’s General Fund Revenues for fiscal 2011 are forecast to
increase 5.0% over 2010’s budgeted revenues. Total 2011 revenues are expected to be
approximately $13.7 million.
Revenues from property taxes (current tax, delinquent tax and penalty and interest) will grow by
$20,467, a 0.26% increase. The ad valorem tax rate dedicated to maintenance and operations is
proposed to increase 2.90% to $0.19443 per $100 of assessed value. Taxable value in West
University Place is estimated to decrease 2.56% to $4.086 billion. New construction offset this
decrease by $29.7 million, and the value decreases on existing property makes up the balance of the
total decrease.
Revenue generated by the City’s one-cent sales tax is budgeted at $1,097,390, 14.27% over the
$960,380 budgeted in 2010. Collections of sales tax in 2010 are expected to be $1,097,390. The
increase is attributed to the completion of the construction on Kirby Drive where a portion of the
sales tax revenue for West University Place is generated.
As in the prior year, franchise taxes are expected to provide approximately 8.4% 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 continued low interest rates, earnings on the City’s investments are forecast to provide
$97,508 in 2011, below the $130,000 budgeted in 2010.
GENERAL FUND 2011
3
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 expected to increase 6.4% over the 2010 budget to $398,600.
The 2011 budget projects transfers from the Water and Sewer Utility Enterprise Fund ($725,000)
and the Solid Waste Collection Fund ($280,000). These payments are indirect cost allocations for
expenditures that support these funds, but are not directly attributable to those funds. These
expenditures include administration, finance and accounting, human resources and legal services.
Expenditures in 2011. The 2011 Budget appropriates $14,211,877, including the transfer of
$64,600 to the Capital Reserve Fund, up 5.22% from the 2010 General Fund’s $13,506,972 budget.
Personnel costs - Personnel costs, including benefits, will amount to $9.7 million, or 68.3% of the
budget, and a 2.5% increase over the corresponding 2010 budget. The City’s portion of health care
benefit costs are projected to total $1.1 million, an increase of 30% from the 2010 budget due
primarily to changes in the budgeting for retiree health insurance premiums. Required
contributions to the Texas Municipal Retirement System are budgeted at $991,008, down 17.31%
primarily due to the elimination of the Cost of Living Adjustment (COLA) component of the
employees’ retirement plan. City Council approved this change in the retirement plan in an effort
to reduce the City’s unfunded actuarial liability.
The 2011 budget for employee salaries and wages is $5,902,930, up 0.75% over 2010. The net
increase is due to a 3% average pay-for-performance anniversary date increase for active
employees. The budget also includes the annualization of the 3% pay-for-performance on
anniversary date plan that was approved in the 2010 budget.
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GENERAL FUND 2011
5
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY DEPARTMENT
Actual Actual Budget Estimated Budget
2008 2009 2010 2010 2011
REVENUES:
Ad valorem taxes 6,649,682$ 7,286,708$ 7,908,384$ 7,949,697$ 7,928,851$
Sales taxes 1,042,096 946,726 960,380 1,097,390 1,097,390
Franchise taxes 1,312,260 1,162,419 1,066,600 1,179,280 1,159,720
Other taxes 15,643 12,485 13,900 11,300 11,160
Total Taxes 9,019,681 9,408,338 9,949,264 10,237,667 10,197,121
Permits, licenses, and fees 477,332 328,038 288,600 362,965 338,780
Fines and forfeitures 180,150 161,762 188,100 222,935 222,930
Charges for services 1,402,881 1,189,061 1,304,108 1,487,635 1,555,110
Investment earnings 238,745 123,434 130,000 71,582 97,508
Other revenue 262,931 273,029 248,394 269,697 283,850
Transfers In 940,000 940,000 940,000 940,000 1,005,000
TOTAL REVENUES 12,521,720 12,423,662 13,048,466 13,592,481 13,700,298
EXPENDITURES BY DEPARTMENT:
Administration 908,353 1,040,516 1,033,234 1,127,625 1,078,948
Finance 1,442,684 1,596,154 1,708,269 1,847,681 1,798,593
Police 2,740,422 3,199,871 3,368,649 3,227,699 3,350,597
Fire 2,486,109 2,801,009 2,726,302 2,743,709 2,684,566
Public Works 2,149,727 2,163,962 2,690,761 2,683,709 2,803,567
Parks & Recreation 1,865,714 1,853,128 1,919,757 1,792,815 2,431,005
Transfers Out 164,489 511,240 60,000 60,000 64,600
TOTAL EXPENDITURES 11,757,499 13,165,880 13,506,972 13,483,238 14,211,877
NET REVENUES 764,221 (742,218) (458,506) 109,242 (511,578)
BEGINNING FUND BALANCE 3,120,402 3,884,623 3,068,205 3,142,405 3,251,648
ENDING FUND BALANCE 3,884,623 3,142,405 2,609,699 3,251,648 2,740,069
ASSIGNED*210,000 210,000 210,000 210,000 210,000
UNASSIGNED FUND BALANCE 3,674,623$ 2,932,405$ 2,399,699$ 3,041,648$ 2,530,069$
* Assigned for City Manager's Contract
GENERAL FUND 2011
6
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY ACCOUNT
Actual Actual Budget Estimated Budget
2008 2009 2010 2010 2011
REVENUES:
Ad valorem taxes 6,649,682$ 7,286,708$ 7,908,384$ 7,949,697$ 7,928,851$
Sales taxes 1,042,096 946,726 960,380 1,097,390 1,097,390
Franchise taxes 1,312,260 1,162,419 1,066,600 1,179,280 1,159,720
Other taxes 15,643 12,485 13,900 11,300 11,160
Total Taxes 9,019,681 9,408,338 9,949,264 10,237,667 10,197,121
Permits, licenses, and fees 477,332 328,038 288,600 362,965 338,780
Fines and forfeitures 180,150 161,762 188,100 222,935 222,930
Charges for services 1,402,881 1,189,061 1,304,108 1,487,635 1,555,110
Investment earnings 238,745 123,434 130,000 71,582 97,508
Other revenue 262,931 273,029 248,394 269,697 283,850
Transfers In 940,000 940,000 940,000 940,000 1,005,000
TOTAL REVENUES 12,521,720$ 12,423,662$ 13,048,466$ 13,592,481$ 13,700,298$
EXPENDITURES:
Salaries and wages 5,011,832$ 5,516,062$ 5,858,811$ 5,770,271$ 5,902,930$
On call 900 105 250 105 -
Overtime 356,335 371,442 359,317 366,195 353,375
Longevity 37,105 43,592 50,470 49,515 47,536
Allowances 58,805 68,046 67,080 70,666 71,160
Part-time/temporary 224,831 198,175 417,935 327,093 481,218
Retirement contribution 995,550 1,072,969 1,198,438 1,170,950 991,008
Social Security 415,970 452,263 519,050 492,020 524,564
Health care benefits 796,770 1,123,867 838,057 793,718 1,089,644
Workers' Compensation 67,536 113,121 77,370 84,248 77,799
Other benefits 60,370 143,684 61,405 66,079 144,485
Employee relations 24,767 11,725 18,950 15,950 19,050
Recruiting and hiring 15,077 9,516 10,000 12,200 10,000
Total Personnel 8,065,848 9,124,567 9,477,133 9,219,010 9,712,769
Communications costs 135,442 102,174 135,750 130,600 87,329
Community relations 29,199 41,711 44,000 43,750 42,000
Boards & committees 2,956 2,960 4,000 4,000 4,000
Tri-Sports 80,000 80,000 80,000 80,000 80,000
Legal 115,407 185,738 145,000 225,000 145,000
Leisure class instructors 224,412 173,596 226,000 197,000 335,870
Consultants 43,195 56,456 32,000 36,000 32,000
Other contracted services 565,400 574,145 594,000 608,271 628,638
Professional dues 20,097 20,796 20,077 19,162 21,220
Publications 8,111 26,008 13,782 15,395 16,415
GENERAL FUND 2011
7
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY ACCOUNT
Actual Actual Budget Estimated Budget
2008 2009 2010 2010 2011
Law enforcement liab.13,927 12,512 14,000 14,000 14,000
General liability insurance 17,288 5,101 18,000 15,000 15,000
Auto liability insurance 28,690 26,903 30,000 27,000 27,000
Auto physical damage insurance 13,934 15,902 16,500 16,500 16,500
Errors and omissions policy 25,763 20,197 28,230 25,000 25,000
Real and personal property insura 6,101 38,472 36,000 36,000 110,000
Crime & fidelity bond 1,680 1,761 1,800 1,800 1,800
Deductibles - - 8,000 8,000 8,000
Equipment Replacement 186,187 186,799 209,965 209,965 207,051
Technology 512,390 634,336 861,840 871,562 969,669
Equipment maintenance 62,635 60,246 89,737 86,959 99,953
Vehicle maintenance 91,866 112,787 99,000 100,475 77,600
Building and grounds maintenanc 51,342 74,277 98,500 98,500 86,020
Swimming pool maintenance 23,120 5,032 15,250 15,250 41,075
Drainage maintenance 22,846 27,250 30,000 30,000 30,000
Street maintenance 22,224 33,439 40,000 40,000 37,500
Election expense 11,565 11,647 - - 13,000
Apprehension & jailing 429 523 1,000 1,000 1,000
Father's & Flashlights 10,693 197 - - -
Equipment lease/rental 46,302 51,472 57,300 56,130 68,423
Facilities 13,541 8,545 10,500 7,500 -
Office supplies 40,118 37,332 39,350 42,475 41,175
Operating supplies 132,554 129,697 151,185 149,420 159,835
Fuel 169,199 115,757 163,483 169,506 179,000
Treatment chemicals 19,297 11,470 19,500 18,750 19,890
Travel and training 68,521 96,762 91,190 89,858 89,020
Electricity 381,084 391,561 395,000 570,000 570,000
Contingency 40,103 45,000 45,000 45,000 45,000
Transfers 164,489 511,240 60,000 60,000 64,600
Capital Outlay 289,544 111,512 104,900 99,400 89,525
Total Operating 3,691,651$ 4,041,313$ 4,029,839$ 4,264,228$ 4,499,108$
Total Expenditures 11,757,499$ 13,165,880$ 13,506,972$ 13,483,238$ 14,211,877$
Personnel
68%
Insurance
2%
Electricity &
Natural Gas
4%
Equipment
Replacement
1%
Technology
7%
Maintenance
3%
Fuel
1%
Other
operating
13%
Transfers
0%Capital
1%
Expenditures
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9
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. (2011 Budget $891,986)
City Council – Costs directly associated with the City Council, including council salaries,
legal fees and election expenditures. (2011 Budget $186,962)
ADMINISTRATION DEPARTMENT 2011 GOALS
∗ Continue progress towards City Council Goals
∗ Continue providing Project Management responsibilities over Police Department
Construction.
∗ If not complete in 2010, 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.
∗ Ensure appropriate destruction of City records that are past required retention date.
∗ Continue to maintain positive recruitment and retention program.
∗ Continue to improve the City’s wellness program and increase participation.
∗ Improve citizen service request tracking system.
BUDGET HIGHLIGHTS
∗ Authorized full-time employees – 5 (2010 authorized full-time employees – 5).
∗ Legal fees – 2011 Budget - $145,000; 2010 Budget $145,000
∗ Technology Management Fund charges assessed - $89,400.
∗ Total budget - $1,078,948 (2010 total budget - $1,033,234).
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Actual Actual Budget Estimated Budget
Account Description20082009201020102011
Administration
Personnel 575,487$ 635,190$ 650,067$ 667,190$ 681,266$
Operating charges 182,676 178,332 204,205 203,205 210,720
Capital 126 - 5,000 - -
Total 758,289 813,522 859,272 870,395 891,986
Council
Personnel 15,611 15,425 15,512 15,760 15,512
Operating charges 134,453 211,569 158,450 241,470 171,450
Total 150,064 226,994 173,962 257,230 186,962
Total Department 908,353$ 1,040,516$ 1,033,234$ 1,127,625$ 1,078,948$
ADMINISTRATION DEPARTMENT
Administration Department Staffing Schedule
2010 2011
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Administration
City Manager V 1 1
City Secretary I 1 1 72,302 97,607
HR Director II 1 1 81,694 110,288
Executive Assistant/Deputy
City Secretary 207 1 1 42,433 59,407
HR Generalist 205 1 1 35,718 50,006
Total Administration Department 5 5
SALARY RANGE
Determined by Council
11
Administration Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2008 2009 2010 2010 2011
Salaries and wages 384,899$ 426,668$ 439,386$ 446,340$ 461,352$
Overtime 47 1,041 1,500 500 500
Longevity 1,255 1,185 1,540 1,190 1,840
Allowances 17,018 19,360 18,840 22,920 22,920
Part-time/temporary 2,625 443 - - -
Retirement contribution 74,150 81,400 87,640 89,150 76,457
Social security cont.25,668 28,883 35,280 34,980 37,230
Health care benefits 39,482 55,700 44,467 47,940 55,267
Workers' compensation 731 900 795 820 831
Other benefits 3,070 5,620 3,119 3,650 7,369
Employee relations 11,465 4,474 7,500 7,500 7,500
Recruiting and hiring 15,077 9,516 10,000 12,200 10,000
Personnel 575,487 635,190 650,067 667,190 681,266
Communications costs 46,820 20,651 34,400 34,400 34,400
Community relations 2,086 1,785 2,500 1,500 1,500
Consultants 7,343 - - - -
Professional dues 6,759 5,840 6,200 6,200 7,274
Publications 2,519 6,450 6,600 6,600 6,600
Technology1 55,920 69,800 79,805 79,805 89,400
Equipment lease/rent 8,850 10,477 11,000 11,000 11,000
Office supplies 4,748 5,085 5,000 5,000 5,000
Travel and training 7,528 13,244 13,700 13,700 10,546
Contingency 40,103 45,000 45,000 45,000 45,000
Total Operating Charges 182,676 178,332 204,205 203,205 210,720
Capital Outlay 126 - 5,000 - -
Total Capital 126 - 5,000 - -
Administration Division Total 758,289$ 813,522$ 859,272$ 870,395$ 891,986$
1 Transfer to the Technology Management Fund
ADMINISTRATION DEPARTMENT
12
City Council Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2008 2009 2010 2010 2011
Salaries and wages 14,400$ 14,307$ 14,400$ 14,620$ 14,400$
Social security cont.1,102 1,095 1,090 1,120 1,090
Workers' compensation 23 23 22 20 22
Employee relations 86 - - - -
Total Personnel 15,611 15,425 15,512 15,760 15,512
Communication costs - 206 - - -
Community relations 2,400 9,121 7,500 9,750 7,500
Legal 115,407 185,738 145,000 225,000 145,000
Professional dues 2,863 975 2,150 975 975
Publications - - 1,945 100
Election expense 11,565 11,647 - - 13,000
Travel and training 2,218 3,882 3,800 3,800 4,875
Total Operating Charges 134,453 211,569 158,450 241,470 171,450
City Council Total 150,064$ 226,994$ 173,962$ 257,230$ 186,962$
ADMINISTRATION DEPARTMENT
13
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FINANCE DEPARTMENT
The Finance Department provides a wide range of financial and administrative services to
citizens and to other City Departments including: 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 the traditional accounting, accounts payable, payroll, cash
management, financial reporting functions. (2011 Budget - $782,544)
Municipal Court – Administers the City’s municipal court. (2011 Budget - $242,749)
City-Wide – Provides for expenditures, such as insurance and utilities, which cannot be
allocated to other departments in a satisfactory way. (2011 Budget - $773,300)
FINANCE DEPARTMENT 2011 GOALS
∗ Continue the conversion of the financial software from the current application to a
more efficient and progressive application.
∗ 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 – 6 (2010 authorized full-time employees – 7).
∗ Total budget - $1,798,593 (2010 total budget - $1,708,269).
15
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Actual Actual Budget Estimated Budget
Account Description 2008 2009 2010 2010 2011
Finance
Personnel 462,071$ 498,506$ 484,189$ 463,229$ 435,694$
Operating charges 463,322 456,389 450,513 452,950 346,850
Capital - - 4,000 3,500 -
Total 925,394 954,895 938,702 919,679 782,544
Municipal Court
Personnel 187,999 205,202 209,392 206,972 218,019
Operating charges 6,741 12,380 26,645 21,730 24,730
Capital - - - - -
Total 194,739 217,582 236,037 228,702 242,749
City-Wide Charges
Operating charges 322,551 423,677 533,530 699,300 773,300
Total 322,551 423,677 533,530 699,300 773,300
Total Department 1,442,684$ 1,596,154$ 1,708,269$ 1,847,681$ 1,798,593$
FINANCE DEPARTMENT
Finance Department Staffing Schedule
2010 2011
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Finance
Accounting
Finance Director III 1 1 90,681 122,419
Controller 112 1 1 61,229 85,721
Treasurer 112 1 1 61,229 85,721
Accounting Specialist 204 3 2 33,382 46,734
Municipal Court
Court Clerk 208 1 1 46,677 65,347
Total Finance 7 6
SALARY RANGE
17
Finance Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2008 2009 2010 2010 2011
Salaries and wages 307,212$ 338,570$ 334,736$ 317,244$ 297,223$
Overtime 11,845 6,714 6,630 8,210 1,000
Longevity 2,658 2,892 1,720 1,235 1,155
Allowances 8,100 7,540 6,840 6,840 6,840
Part-time/temporary 2,859 - - - -
Retirement contribution 61,109 64,483 66,486 63,680 48,125
Social Security 24,396 26,425 26,760 25,180 23,440
Health care benefits 38,648 40,750 36,087 35,700 50,254
Workers' Compensation 584 970 594 560 511
Other benefits 3,529 8,630 2,985 3,230 5,796
Employee relations 1,132 1,532 1,350 1,350 1,350
Total Personnel 462,071 498,506 484,189 463,229 435,694
Communications costs 51,000 40,381 52,350 52,000 6,600
Other contracted services 273,987 283,618 278,100 275,000 231,560
Professional dues 1,926 2,587 1,470 1,410 1,994
Publications 77 1,909 215 800 215
Technology1 96,204 91,870 81,478 91,200 84,034
Equipment maintenance 521 522 700 740 800
Equipment lease/rental 8,085 7,943 8,200 7,300 5,147
Facilities 12,691 8,545 10,500 7,500 -
Office supplies 8,665 8,057 10,000 10,000 9,000
Operating supplies 5,644 3,696 - - -
Travel and training 4,524 7,261 7,500 7,000 7,500
Total Operating 463,322 456,389 450,513 452,950 346,850
Capital Outlay - 4,000 3,500 -
Total Capital - - 4,000 3,500 -
Finance Division Total 925,394$ 954,895$ 938,702$ 919,679$ 782,544$
1 Transfer to the Technology Management Fund
FINANCE DEPARTMENT
18
Municipal Court Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2008 2009 2010 2010 2011
Salaries and wages 133,981$ 139,583$ 150,458$ 150,382$ 153,134$
Overtime 6,623 7,476 5,150 5,150 8,000
Longevity 1,298 1,720 1,840 1,840 1,960
Part-time/temporary 126 - - - -
Retirement contribution 16,264 18,588 19,915 19,310 17,354
Social Security 10,117 10,795 12,040 11,440 12,480
Health care benefits 18,084 22,060 18,561 17,400 21,959
Workers' Compensation 255 2,920 277 220 285
Other benefits 1,251 2,060 1,152 1,230 2,847
Total Personnel 187,999 205,202 209,392 206,972 218,019
Communication costs 1,768 1,509 2,500 1,000 1,000
Other contracts services 1,139 5,594 18,000 15,000 18,000
Professional dues 255 345 345 330 330
Publications 36 540 1,000 600 600
Office supplies 1,335 1,211 1,500 1,500 1,500
Travel and training 2,208 3,181 3,300 3,300 3,300
Total Operating 6,741 12,380 26,645 21,730 24,730
Muncipal Court Division Total 194,739$ 217,582$ 236,037$ 228,702$ 242,749$
FINANCE DEPARTMENT
City-Wide Division Budget Detail by Line Item
Actual Actual Budget Estimated Budget
Account Description 2008 2009 2010 2010 2011
Insurance
General liability ins 17,288$ 5,101$ 18,000$ 15,000$ 15,000$
Auto liability 28,690 26,903 30,000 27,000 27,000
Auto physical damage 13,934 15,902 16,500 16,500 16,500
Errors and omissions 25,763 20,197 28,230 25,000 25,000
Real and personal property 6,101 38,472 36,000 36,000 110,000
Crime Coverage Fidelity 1,680 1,761 1,800 1,800 1,800
Deductibles - - 8,000 8,000 8,000
Electricity & Natural Gas 229,096 315,341 395,000 570,000 570,000
City-wide Division Total 322,551$ 423,677$ 533,530$ 699,300$ 773,300$
19
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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. (2011 Budget - $2,742,768)
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. (2011 Budget - $607,829)
POLICE DEPARTMENT 2011 GOALS
∗ Continue implementation of proactive patrol initiatives utilizing inter-local agreements with
other law enforcement agencies.
∗ Continue providing first-line supervision training to OIC’s and sergeants.
∗ Provide patrol tactics related training through the training agreement with the Texas
Commission on Law Enforcement Officer Standards and Education.
∗ Create a training cooperative with other area law enforcement agencies to provide low cost
high quality training to officers.
∗ Complete the Construction of and move into the new police facility that replaced the sub
standard police station and emergency operations center.
POLICE DEPARTMENT BUDGET HIGHLIGHTS
∗ Authorized full-time employees – 32 (2010 authorized full-time employees – 32)
∗ Total budget - $3,350,597 (2010 total budget - $3,368,649)
21
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Actual Actual Budget Estimated Budget
Account Description 2008 2009 2010 2010 2011
Police
Personnel 1,885,213$ 2,169,659$ 2,288,985$ 2,152,555$ 2,337,220$
Operating charges 339,290 470,268 488,254 492,187 405,548
Capital 18,195 - - - -
Total 2,242,698 2,639,927 2,777,239 2,644,742 2,742,768
Communication
Personnel 497,503 559,572 590,810 582,357 607,229
Operating charges 220 372 600 600 600
Total 497,723 559,944 591,410 582,957 607,829
Total Department 2,740,422$ 3,199,871$ 3,368,649$ 3,227,699$ 3,350,597$
POLICE DEPARTMENT
Police Department Staffing Schedule
2010 2011
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Police Department
Police
Police Chief III 1 1 90,681 122,419
Police Capitain - 1
Patrol Lieutenant P-5 2 - 1 72,212 97,486
Police Sergeant P-4 4 4 63,093 85,175
Police Officer P-2 16 16 48,315 65,225
Support Services Supervisor 207 - 1 38,576 54,006
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
23
Police Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description20082009201020102011
Salaries and wages 1,108,805$ 1,270,925$ 1,430,444$ 1,355,944$ 1,443,762$
Overtime 184,332 168,124 160,000 160,000 160,000
Longevity 6,573 7,535 9,530 9,530 7,915
Allowance 8,020 8,976 8,880 8,311 8,880
Retirement contribution 261,824 264,567 313,078 289,620 254,585
Social security cont.98,429 107,053 126,030 114,460 124,010
Health care benefits 172,220 264,690 193,041 167,890 273,108
Workers' compensation 28,477 42,690 30,645 28,550 27,687
Other benefits 14,043 35,070 14,837 15,750 34,773
Employee relations 2,490 29 2,500 2,500 2,500
Total Personnel 1,885,213 2,169,659 2,288,985 2,152,555 2,337,220
Communications costs 3,032 1,195 1,000 1,000 1,000
Community relations 1,304 1,862 1,000 1,000 1,000
Consultants 1,356 19,786 2,000 6,000 2,000
Professional dues 2,062 4,271 1,850 1,850 1,850
Publications 2,471 2,128 1,467 1,400 1,400
Law enforcement liab. 13,927 12,512 14,000 14,000 14,000
Equipment replacement 73,800 74,199 96,504 96,504 98,210
Technology1 172,658 276,766 308,033 308,033 226,888
Equipment maint.17,036 18,145 17,000 17,000 13,800
Apprehension & jailing 429 523 1,000 1,000 1,000
Equipment lease/rental 1,627 - - - -
Facilities rent 850 - - - -
Office supplies 9,381 8,788 5,400 5,400 5,400
Operating supplies 23,958 26,694 23,000 23,000 23,000
Travel and training 15,400 23,399 16,000 16,000 16,000
Total Operating Charges 339,290 470,268 488,254 492,187 405,548
Other Equipment 18,195 - - - -
Total Capital 18,195 - - - -
Police Divisioin Total 2,242,698$ 2,639,927$ 2,777,239$ 2,644,742$ 2,742,768$
1 Transfer to the Technology Management Fund
POLICE DEPARTMENT
24
Communications Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2008 2009 2010 2010 2011
Salaries and wages 296,977$ 310,638$ 350,710$ 346,625$ 360,657$
Overtime 36,249 51,801 63,852 63,852 63,852
Longevity 1,800 2,160 2,740 2,740 3,280
Retirement contribution 68,977 66,164 79,287 77,260 67,206
Social security cont.25,029 27,399 31,950 30,630 32,720
Health care benefits 62,889 93,250 56,004 55,120 65,627
Workers' compensation 600 830 735 690 747
Other benefits 4,983 7,330 5,532 5,440 13,140
Total Personnel 497,503 559,572 590,810 582,357 607,229
Travel and training 220 372 600 600 600
Total Operating Charges 220 372 600 600 600
Communications Division Total 497,723$ 559,944$ 591,410$ 582,957$ 607,829$
POLICE DEPARTMENT
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FIRE DEPARTMENT
The Fire Department is responsible for protecting our residents and visitors from the ravages of
fire and other disasters, whether natural or manmade.
FIRE DEPARTMENT MISSION
The preservation of lives and property.
FIRE DEPARTMENT DIVISIONS
Fire – Provides fire inspections, fire prevention, fire suppression, public education, emergency
medical service, emergency management coordination, and administration of the City’s
Direct Link alarm monitoring program.
FIRE DEPARTMENT 2011 GOALS
∗ To conduct a full scale disaster drill to ensure the readiness of City’s essential response and
recovery staff and to test the functionality of the new Emergency Operations Center.
∗ Provide live fire suppression training for all Firefighters.
∗ Provide firefighter survival training for all Firefighters.
∗ Provide supervision and management training for all Fire Officers.
FIRE DEPARTMENT BUDGET HIGHLIGHTS
∗ Authorized full-time employees – 24 (2010 authorized full-time employees – 24).
∗ Total budget - $2,684,566 (2010 total budget - $2,726,302).
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28
Actual Actual Budget Estimated Budget
Account Description 2008 2009 2010 2010 2011
Fire
Personnel 2,228,368$ 2,540,957$ 2,385,219$ 2,403,520$ 2,376,727$
Operating charges 216,693 237,882 330,083 329,189 287,839
Capital 41,048 22,170 11,000 11,000 20,000
Total 2,486,109 2,801,009 2,726,302 2,743,709 2,684,566
Total Department 2,486,109$ 2,801,009$ 2,726,302$ 2,743,709$ 2,684,566$
FIRE DEPARTMENT
Fire Department Staffing Schedule
2010 2011
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
29
Actual Actual Budget Estimated Budget
Account Description 2008 2009 2010 2010 2011
Salaries and wages 1,450,286$ 1,558,411$ 1,508,111$ 1,514,987$ 1,469,305$
Overtime 80,475 100,240 86,175 86,175 78,000
Longevity 16,815 19,070 22,350 22,350 18,685
Allowances 8,640 8,980 8,880 8,540 8,880
Part-time/temporary - - 25,000 25,000 25,000
Retirement contribution 262,077 300,555 308,848 310,622 247,412
Social Security 113,959 123,327 126,070 122,872 122,393
Health care benefits 253,384 347,786 254,594 262,490 342,842
Workers' Compensation 23,653 36,480 27,669 31,612 26,498
Other benefits 16,711 43,470 15,322 16,672 35,512
Employee relations 2,369 2,638 2,200 2,200 2,200
Total Personnel 2,228,368 2,540,957 2,385,219 2,403,520 2,376,727
Communications costs 3,556 3,203 4,000 2,500 2,500
Community relations 3,754 5,538 6,000 6,000 6,000
Other contracted svcs 16,800 27,627 27,000 27,000 27,000
Professional dues 2,245 2,175 2,000 2,100 2,100
Publications 780 445 500 500 1,500
Equipment Replacement 25,063 25,300 25,209 25,209 25,209
Technology1 85,620 85,620 165,174 165,174 133,230
Equipment maintenance 10,983 16,482 16,000 16,000 16,000
Vehicle maintenance 14,975 13,945 19,000 19,000 15,000
Office supplies 2,757 2,987 3,000 3,000 3,000
Operating supplies 33,380 33,663 42,200 42,200 36,300
Fuel - - - 506 -
Travel and training 16,782 20,897 20,000 20,000 20,000
Total Operating 216,693 237,882 330,083 329,189 287,839
Data processing equipment - 3,637 - - -
Other equipment 41,048 18,533 11,000 11,000 20,000
Total - Capital 41,048 22,170 11,000 11,000 20,000
Fire Department Total 2,486,109$ 2,801,009$ 2,726,302$ 2,743,709$ 2,684,566$
1 Transfer to Technology Management Fund
FIRE DEPARTMENT
Fire Department Line Item Budget
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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. (2011 Budget - $528,939)
Development Services – Enforces the City’s building, plumbing and electrical codes to insure
the construction and maintenance of safe residential and commercial structures. (2011
Budget - $410,943)
Operations – Maintains the City’s streets and storm water drainage system. (2011 Budget -
$217,685)
Facilities Management – Maintains the City’s buildings and related equipment. Moved from
the Parks and Recreation Department in 2010. (2011 Budget - $519,736)
General Services – Provides fleet maintenance service and maintains the City’s traffic control
systems. (2011 Budget - $803,821)
Planning – Enforces the City’s zoning ordinances. (2011 Budget - $322,443)
PUBLIC WORKS DEPARTMENT 2011 GOALS
Public Works Administration Division:
∗ Continue enhancement and provision of excellent customer service.
∗ Continue scanning and electronic storage of previously archived historical Public Works
administrative records.
∗ Continue staff development and achievement of continuing education goals.
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Development Services Division:
∗ Continue open dialogue with contractors through pre-construction meetings, listening to
their concerns regarding procedures, and revise procedures if appropriate. Stay abreast of
state and national code issues and laws that will affect the City, and implement local
changes as warranted.
∗ Fulfill all continuing education requirements to maintain current certifications and licenses.
Encourage employees to study for and obtain additional certifications for professional and
personal enrichment. Continue “point of contact” customer relation improvement.
Operations - Streets/Drainage Division:
∗ Implement a storm water pollution prevention program for residential construction sites.
∗ Complete review of improvement program for rehabilitation of Ruskin Street and West
College and other streets in Priority Areas 1, 2, and 3. This will include Buffalo Speedway.
∗ Remove sealant and clean construction joints, install new sealant in the construction joints.
This will be an ongoing program working through all priority areas, starting in Priority Area
1 and proceeding in numerical order.
General Services & Facility Maintenance Divisions:
∗ Implement replacement schedules for all traffic related infrastructure (signs, pavement
marking and signals).
∗ Implement an enhanced maintenance program and work order system for vehicles and
equipment maintenance and facility maintenance.
∗ Update/revise preventative maintenance schedules for all vehicles and equipment.
∗ Develop preventative maintenance schedules for municipal facilities.
Planning Division:
∗ Continue to develop and recommend (with Zoning and Planning Commission) a policy with
objectives for the redevelopment of the Town Center area.
∗ Work to develop tree preservation regulations that focus on the preservation of canopy
coverage and site conditions versus preservation of individual trees.
∗ Work to develop non-residential zoning regulations that encourage the highest and best use
of a property, through a comprehensive review and study (with assistance from a third party
consultant) of the non-residential zoning and development regulations.
∗ Continue to develop and refine code compliance procedures for non-compliant and
substandard structures.
PUBLIC WORKS DEPARTMENT BUDGET HIGHLIGHTS
∗ Authorized full-time employees – 20 (2010 authorized full-time employees – 21)
∗ Total budget - $2,803,567 (2010 total budget - $2,690,761)
Public Works Department Summary Comparison Budget
Actual Actual Budget Estimated Budget
Account Description 2008 2009 2010 2010 2011
Public Works Administration
Personnel 278,104$ 304,363$ 307,067$ 298,700$ 311,131$
Operating charges 85,804 83,786 200,848 200,848 217,808
Capital 205,290 - - - -
Total 569,198 388,149 507,915 499,548 528,939
Development Services
Personnel 306,255 374,338 366,640 354,219 382,611
Operating charges 22,073 24,661 28,324 28,324 28,332
Capital - - 10,000 10,000 -
Total 328,328 398,999 404,964 392,543 410,943
Operations
Personnel 118,487 135,033 126,759 122,476 127,416
Operating charges 90,252 99,298 96,725 96,725 90,269
Capital - 16,665 - - -
Total 208,738 250,996 223,484 219,201 217,685
Facilities Management
Personnel - 6,061 152,210 153,185 164,177
Operating charges - - 215,075 231,231 299,134
Capital - - 25,000 25,000 56,425
Total - 6,061 392,285 409,416 519,736
General Services - General Fund
Personnel 379,568 411,873 425,159 430,228 407,302
Operating charges 373,398 336,120 371,760 376,004 383,419
Capital 3,618 54,398 49,900 49,900 13,100
Total 756,584 802,391 846,819 856,132 803,821
Planning
Personnel 226,446 251,670 246,885 244,410 258,164
Operating charges 60,433 65,696 68,409 62,459 64,279
Total 286,878 317,366 315,294 306,869 322,443
Total Department 2,149,727$ 2,163,962$ 2,690,761$ 2,683,709$ 2,803,567$
PUBLIC WORKS
34
Public Works Staffing Schedule (General Fund)
2010 2011
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
Building Inspector 206 2 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 Mgr 111 1 1 53,243 74,540
Facilities Maintenance Tech 205 1 1 35,718 50,006
General Services
Asst Director - Public Works 113 1 1 70,414 98,579
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 - 2 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 21 20
SALARY RANGE
35
Public Works Administration Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 20082009201020102011
Salaries and wages 191,857$ 209,747$ 212,320$ 209,404$ 218,165$
Overtime 1,370 993 2,111 2,111 2,111
Longevity 860 1,370 1,555 1,555 1,615
Allowances 6,720 6,940 6,840 6,670 6,840
Part-time/temporary 96 - - - -
Retirement contribution 34,512 39,857 42,337 41,460 35,934
Social security cont.14,197 15,697 17,050 16,390 17,490
Health care benefits 20,536 23,650 19,682 18,550 21,260
Workers' compensation 475 670 366 510 371
Other Benefits 2,036 3,300 1,806 2,050 4,345
Employee relations 5,445 2,139 3,000 - 3,000
Total Personnel 278,104 304,363 307,067 298,700 311,131
Communications costs 737 241 1,000 1,000 1,000
Community relations 459 731 1,500 1,500 1,000
Consultants 34,496 36,670 30,000 30,000 30,000
Other contracted services - - 1,000 1,000 1,000
Professional dues 1,021 1,067 1,200 1,200 1,500
Publications - - 300 300 300
Technology1 29,892 26,600 142,398 142,398 160,458
Equipment maintenance 617 835 1,250 1,250 1,250
Equipment lease/rental 6,498 7,204 7,200 7,200 7,400
Office supplies 3,521 3,380 4,800 4,800 4,800
Operating supplies 6,159 5,675 7,200 7,200 7,100
Travel and training 2,404 1,383 3,000 3,000 2,000
Total Operating Charges 85,804 83,786 200,848 200,848 217,808
Capital Outlay 205,290 - - - -
Total Capital 205,290 - - - -
PW Administration Division Total 569,198$ 388,149$ 507,915$ 499,548$ 528,939$
1 Transfer to the Technology Management Fund
PUBLIC WORKS DEPARTMENT
36
Development Services Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2008 2009 2010 2010 2011
Salaries and wages 205,290$ 234,646$ 254,085$ 246,829$ 261,440
Overtime 3,298 7,605 5,825 5,825 6,000
Longevity 1,336 1,185 1,550 1,550 1,850
Allowances 100 1,870 2,040 2,125 2,040
Retirement contribution 44,653 44,451 50,065 48,410 42,626
Social security cont.15,644 18,531 20,160 19,350 20,770
Health care benefits 32,429 54,540 29,063 26,220 39,809
Workers' compensation 771 1,440 971 890 965
Other Benefits 2,735 10,070 2,881 3,020 7,111
Total Personnel 306,255 374,338 366,640 354,219 382,611
Communications costs 1,320 100 3,000 3,000 3,480
Community relations 127 959 1,500 1,500 1,500
Professional dues 235 992 877 877 977
Publications - 500 500 500
Equipment replacement 6,408 6,400 6,407 6,407 6,407
Equipment maintenance 1,800 1,500 2,040 2,040 2,203
Office supplies 1,772 2,034 1,500 1,500 1,500
Operating supplies 5,993 5,485 6,500 6,500 6,000
Travel and training 4,417 7,191 6,000 6,000 5,765
Total Operating Charges 22,073 24,661 28,324 28,324 28,332
Data processing equipment - - 10,000 10,000 -
Other Equipment - - - - -
Total Capital - - 10,000 10,000 -
Building Division Total 328,328$ 398,999$ 404,964$ 392,543$ 410,943
PUBLIC WORKS DEPARTMENT
37
Operations Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2008 2009 2010 2010 2011
Salaries and wages 60,439$ 62,593$ 71,402$ 70,958$ 73,025$
On call 900 105 250 105 -
Overtime 12,848 11,559 11,508 11,508 11,508
Longevity 34 100 245 245 365
Part-time/temporary 6,691 8,173 7,500 5,000 -
Retirement contribution 12,693 13,439 15,800 15,710 13,337
Social security contribution 5,489 5,624 6,360 6,320 6,500
Health care benefits 16,687 28,150 10,208 9,220 17,570
Workers' compensation 1,650 2,690 1,860 1,760 1,795
Other benefits 1,055 2,600 1,126 1,150 2,816
Employee relations - - 500 500 500
Total Personnel 118,487 135,033 126,759 122,476 127,416
Communications costs - 798 1,000 1,000 1,000
Community relations 2,518 786 3,000 3,000 2,500
Other contracted services 9,150 3,992 4,000 4,000 7,500
Publications - 11,650 - - -
Equipment replacement 14,400 14,400 10,725 10,725 6,069
Equipment maintenance 15,141 4,542 5,000 5,000 2,800
Drainage maintenance 22,846 27,250 30,000 30,000 30,000
Street maintenance 22,224 33,439 40,000 40,000 37,500
Office supplies 47 - - - -
Operating supplies 3,680 2,435 2,500 2,500 2,200
Travel and training 246 6 500 500 700
Total Operating Charges 90,252 99,298 96,725 96,725 90,269
Other equipment - 16,665 - - -
Total Capital - 16,665 - - -
Operations Division Total 208,738$ 250,996$ 223,484$ 219,201$ 217,685
PUBLIC WORKS DEPARTMENT
38
Facility Maintenance Division Line Item Budget
Actual Budget Estimated Budget
Account Description 2009 2010 2010 2011
Salaries and wages 3,879$ 94,674$ 97,870$ 106,025$
Overtime - - 3,500 -
Longevity - 135 135 255
Allowances 170 2,040 2,040 2,040
Retirement contribution 769 18,401 19,070 17,017
Social security contribution 293 7,420 7,410 8,280
Health care benefits 823 26,491 19,820 25,643
Workers' compensation 88 1,907 2,100 2,073
Other benefits 39 1,142 1,240 2,844
Total Personnel 6,061 152,210 153,185 164,177
Other contracted services - 132,700 148,856 195,928
Dues & Publications - - - 1,400
Equipment Replacement - - - 9,216
Equipment maintenance - 21,560 21,560 40,500
Building and grounds - 59,200 59,200 46,720
Office supplies - 275 275 500
Operating supplies - 550 550 4,370
Travel and training - 790 790 500
Total Operating Charges - 215,075 231,231 299,134
Other equipment - 25,000 25,000 56,425
Total Capital - 25,000 25,000 56,425
Operations Division Total 6,061$ 392,285$ 409,416$ 519,736$
PUBLIC WORKS DEPARTMENT
39
General Services Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2008 2009 2010 2010 2011
Salaries and wages 241,875$ 245,928$ 277,878$ 283,491$ 257,530$
Overtime 10,337 7,753 8,072 8,072 11,200
Longevity 1,680 1,885 2,305 2,305 2,520
Allowances 1,920 2,040 2,040 2,040 2,040
Retirement contribution 44,689 47,114 55,157 54,770 42,934
Social security cont.18,821 18,903 22,210 21,460 20,920
Health care benefits 52,412 70,460 48,035 45,040 57,592
Workers' compensation 4,335 9,990 5,136 8,400 3,610
Other benefits 3,394 7,800 3,426 3,750 7,956
Employee relations 105 - 900 900 1,000
Total Personnel 379,568 411,873 425,159 430,228 407,302
Communications costs 1,056 1,278 500 500 500
Community relations 1,067 362 4,000 4,000 4,000
Other contracted services 38,528 27,519 25,000 25,000 30,800
Publications 1,924 2,047 2,500 2,500 3,400
Equipment replacement 47,400 47,400 44,060 44,060 42,919
Equipment maintenance 10,772 13,354 17,517 14,769 10,000
Vehicle maintenance 76,891 98,842 80,000 81,475 62,600
Traffic control 17,233 21,494 20,000 20,000 32,400
Office supplies 107 454 500 500 600
Operating supplies 7,339 5,493 11,200 11,200 14,200
Fuel 169,199 115,757 163,483 169,000 179,000
Travel and training 1,882 2,120 3,000 3,000 3,000
Total Operating Charges 373,398 336,120 371,760 376,004 383,419
Capital Outlay 3,618 1,374 14,900 14,900 3,000
Other equipment - 53,024 35,000 35,000 10,100
Total Capital 3,618 54,398 49,900 49,900 13,100
General Services Division Total 756,584$ 802,391$ 846,819$ 856,132$ 803,821$
PUBLIC WORKS DEPARTMENT
40
41
Planning Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2008 2009 2010 2010 2011
Salaries and wages 158,671$ 173,832$ 174,136$ 172,132$ 180,878$
On call - - - - -
Overtime 2,252 3,499 2,913 2,913 2,913
Longevity 805 1,270 1,455 1,455 1,635
Allowances 600 600 600 600 600
Retirement contribution 29,259 32,642 34,030 33,370 29,225
Social security cont.12,198 13,457 13,710 13,130 14,230
Health care benefits 20,413 21,140 17,972 18,560 24,064
Workers' compensation 295 1,110 315 300 325
Other Benefits 1,954 4,120 1,754 1,950 4,294
Total Personnel 226,446 251,670 246,885 244,410 258,164
Communications costs 471 6,981 7,500 4,500 4,440
Community relations - 1,381 1,500 - 1,500
Other contracted services 41,137 43,944 45,000 45,000 45,000
Professional dues 1,050 120 1,000 1,000 1,000
Publications 304 839 700 250 400
Equipment replacement 5,808 5,800 5,209 5,209 5,209
Equipment maintenance 3,225 - - - -
Office supplies 3,225 1,429 2,000 1,500 1,500
Operating supplies 2,868 3,675 3,000 2,500 2,730
Travel and training 2,343 1,527 2,500 2,500 2,500
Total Operating Charges 60,433 65,696 68,409 62,459 64,279
Plannning Division Total 286,878$ 317,366$ 315,294$ 306,869$ 322,443$
PUBLIC WORKS DEPARTMENT
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PARKS AND RECREATION DEPARTMENT
The Parks and Recreation Department is responsible for operating and maintaining the West
University Place Recreation Center, the Colonial Park Pool, the Community Building/Senior
Center, the Scout House and seven (7) municipal parks and playgrounds. The department
also is responsible for planning, implementing and evaluating a variety of recreational/leisure
activities and special events for all ages.
PARKS AND RECREATION DEPARTMENT MISSION
The West University Place Parks and Recreation Department team offers quality programs,
facilities and services that encourage community participation and promotes fun, physical
activity and growth, in a safe and wholesome environment
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. (2011
Budget - $735,135)
Senior Services – Provides leisure and social services for older citizens of West University
Place. (2011 Budget - $242,256)
Recreation Center – Cost center for the operation of the pool, gymnasium and recreation
facilities at the City’s Recreation Center. (2011 Budget - $975,586)
Parks Management – (Formerly Facilities Management) - Maintains the City’s parks and
landscaping. (2011 Budget - $234,548)
Colonial Park – Accounts for the operation of the pool and recreation facilities at Colonial
Park. (2011 Budget - $243,481)
PARKS AND RECREATION DEPARTMENT 2011 GOALS
• Work in concert with the Public Works Department in facilitating the renovation
of the Community Building/Senior Center. Desire is to have the project completed
before May of 2011.
• Become a $1M annual revenue generating Department, by means of fee based
leisure program offerings, recreational facilities membership sales and facility
rentals.
• Partner with the Friends of West University Place Parks in facilitating a complete
Judson Park redevelopment.
• Continue to grow our Senior Service leisure program offerings, by means of more
active/adventure offerings and special events.
• Complete the upgrading project of all municipal irrigation systems, specifically the
replacement of the 15+ year old controllers and incorporating moisture sensor
devices, reducing water consumption and improving overall irrigation efficiencies
PARKS AND RECREATION DEPARTMENT BUDGET HIGHLIGHTS
∗ Authorized full-time employees – 11 (2010 authorized full-time employees – 11)
∗ Total budget - $2,431,0058. (2010 total budget - $1,919,757)
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Actual Actual Budget Estimated Budget
Account Description 2008 2009 2010 2010 2011
Community Building
Personnel 359,262$ 399,805$ 315,170$ 308,962$ 338,376$
Operating charges 317,253 313,229 206,052 206,052 396,759
Total 676,515 713,034 521,222 515,014 735,135
Senior Services
Personnel 131,040 157,692 171,000 158,197 176,028
Operating charges 45,422 45,480 65,124 55,094 66,228
Total 176,462 203,172 236,124 213,291 242,256
Recreation Center
Personnel 27,119 11,680 465,954 429,081 575,354
Operating charges 91,218 39,781 267,910 251,185 400,232
Total 118,338 51,461 733,864 680,266 975,586
Parks Management
Personnel 157,256 207,001 108,422 109,004 113,380
Operating charges 398,704 346,266 120,557 124,772 121,168
Total 555,960 553,267 228,979 233,776 234,548
Colonial Park
Personnel 230,059 240,540 167,693 118,965 187,162
Operating charges 87,114 73,375 31,875 31,503 56,319
Capital 21,267 18,279 - - -
Total 338,439 332,194 199,568 150,468 243,481
Total Department 1,865,714$ 1,853,128$ 1,919,757$ 1,792,815$ 2,431,005$
PARKS AND RECREATION DEPARTMENT
45
Parks and Recreation Department Staffing Schedule
2010 2011
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
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 1 53,243 74,540
Assistant Recreation Mgr 206 1 1 38,576 54,006
Recreation Specialist 205 2 2 35,718 50,006
Facility Maintenance
Crew Leader 205 1 1 35,718 50,006
Parks Technician 201 1 1 27,249 38,149
Total Parks and Recreation Department 11 11
SALARY RANGE
46
Community Building Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2008 2009 2010 2010 2011
Salaries and wages 219,388$ 245,782$ 218,923$ 212,827$ 233,463$
Longevity 905 1,380 1,250 1,250 1,430
Allowances 7,687 7,660 7,440 8,540 7,440
Part-time/temporary 28,620 25,238 - - -
Retirement contribution 39,514 46,298 43,247 42,358 38,071
Social security cont.18,891 20,340 17,410 16,850 18,540
Health care benefits 34,218 44,590 23,687 23,688 33,647
Workers' compensation 579 980 401 402 423
Other benefits 2,620 5,840 1,812 2,047 4,362
Employee relations 1,676 913 1,000 1,000 1,000
Total Personnel 359,262 399,805 315,170 308,962 338,376
Communication costs 20,502 19,923 21,000 22,200 22,705
Community relations 3,099 4,385 2,500 2,500 2,500
Tri-Sports 80,000 80,000 80,000 80,000 80,000
Leisure class instructors 98,177 87,591 - - -
Professional dues 1,206 1,755 1,500 1,735 1,735
Technology1 72,096 83,680 84,952 84,952 275,659
Building and grounds 300 - - - -
Father's & Flashlights 10,693 197 - - -
Equipment lease/rental 3,618 3,783 4,800 4,630 4,630
Office supplies 2,520 1,996 1,800 1,800 1,800
Operating supplies 20,817 25,393 5,500 4,235 3,730
Fuel - - - -
Travel and training 4,225 4,526 4,000 4,000 4,000
Total Operating Charges 317,253 313,229 206,052 206,052 396,759
Community Building
Division Total 676,515$ 713,034$ 521,222$ 515,014$ 735,135$
1 Transfer to the Technology Management Fund
PARKS AND RECREATION DEPARTMENT
47
Actual Actual Budget Estimated Budget
Account Description 2008 2009 2010 2010 2011
Salaries and wages 81,496$ 98,462$ 99,763$ 95,371$ 103,545$
Overtime 708 1,299 1,291 1,291 1,288
Longevity 205 425 545 425 901
Part-time/temporary 15,354 14,980 27,960 21,060 27,791
Retirement contribution 15,271 18,095 19,304 17,990 16,611
Social security cont.7,141 8,731 9,910 8,820 10,216
Health care benefits 9,256 12,140 10,594 11,500 12,217
Workers' compensation 427 820 485 480 618
Other benefits 1,182 2,740 1,148 1,260 2,841
Total Personnel 131,040 157,692 171,000 158,197 176,028
Communication costs 4,593 4,761 4,600 4,600 5,704
Community relations 12,385 14,801 13,000 13,000 13,000
Boards & committees 2,956 2,960 4,000 4,000 4,000
Leisure class instructors 13,248 10,788 26,000 17,000 26,000
Professional dues 375 239 300 300 300
Equipment replacement 7,008 7,000 7,559 7,559 7,559
Equipment lease/rental 390 571 800 700 800
Office supplies 959 868 1,200 1,200 1,200
Operating supplies 2,403 2,260 5,935 5,935 5,935
Travel and training 1,105 1,232 1,730 800 1,730
Total Operating Charges 45,422 45,480 65,124 55,094 66,228
Senior Services Division Total 176,462$ 203,172$ 236,124$ 213,291$ 242,256$
Senior Services Division Line Item Budget
48
Recreation Center Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 20082009201020102011
Salaries and wages -$ 1,854$ 157,284$ 164,116$ 195,767$
Overtime - - 1,668 5,000 4,915
Longevity - - 515 515 815
Allowances - - 2,640 2,040 2,640
Part-time/temporary 25,114 8,400 203,600 169,000 257,177
Retirement contribution - 352 30,800 34,030 32,070
Social security contribution 1,935 791 27,990 26,450 35,294
Health & Dental benefits - 218 37,121 22,130 34,035
Workers' compensation 69 40 2,088 3,350 6,968
Other benefits - 25 2,248 2,450 5,673
Total Personnel 27,119 11,680 465,954 429,081 575,354
Communication - 60 2,650 2,650 2,650
Leisure class instructors 74,873 39,543 200,000 180,000 309,870
Professional dues - - 1,185 1,185 1,185
Equipment maintenance - - 3,170 3,100 6,450
Swimming pool maintenance 3,493 - 8,500 8,500 15,138
Equipment lease/rental - - 4,800 4,800 6,400
Office supplies 501 - 1,875 5,500 4,800
Operating supplies 6,869 178 34,600 34,600 40,985
Treatment chemicals 5,482 - 7,500 7,250 7,890
Travel & training - 3,630 3,600 4,864
Total Operating Charges 91,218 39,781 267,910 251,185 400,232
Recreation Center Division Total 118,338$ 51,461$ 733,864$ 680,266$ 975,586$
PARKS AND RECREATION DEPARTMENT
49
Parks Maintenance Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 20082009201020102011
Salaries and wages 102,286$ 123,402$ 70,100$ 71,131$ 73,259$
Overtime 758 2,554 2,621 2,088 2,088
Longevity 753 1,150 1,195 1,195 1,315
Allowances - 1,870 - - -
Retirement contribution 21,168 23,532 14,044 14,140 12,044
Social security contribution 7,772 9,583 5,660 5,590 5,860
Health care benefits 21,177 37,830 12,450 12,450 14,749
Workers' compensation 2,183 4,310 1,237 1,220 1,259
Other benefits 1,161 2,770 1,115 1,190 2,806
Total Personnel 157,256 207,001 108,422 109,004 113,380
Other contracted services 184,658 181,851 63,200 67,415 71,850
Equipment replacement 6,300 6,300 14,292 14,292 6,253
Equipment maintenance 520 3,288 500 500 500
Building and grounds maintenance 51,042 74,277 39,300 39,300 39,300
Office supplies 198 213 125 125 125
Operating supplies 3,531 2,174 2,000 2,000 2,000
Travel and training 468 1,943 1,140 1,140 1,140
Electricity 151,988 76,220 - - -
Total - Operating Charges 398,704 346,266 120,557 124,772 121,168
Parks Management Division Total 555,960$ 553,267$ 228,979$ 233,776$ 234,548$
PARKS AND RECREATION DEPARTMENT
50
Colonial Park Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description20082009201020102011
Salaries and wages 1 53,970$ 56,835$ -$ -$ -$
Overtime 30 - - - -
Longevity 130 265 - - -
Allowances - 2,040 - - -
Part-time/temporary 143,345 140,941 153,875 107,033 171,250
Retirement contribution 9,390 10,663 - - -
Social security cont.15,182 15,336 11,950 9,568 13,101
Health care benefits 4,935 6,090 - - -
Workers' compensation 2,429 6,170 1,868 2,364 2,811
Other benefits 648 2,200 - - -
Total Personnel 230,059 240,540 167,693 118,965 187,162
Communications costs 587 887 250 250 350
Leisure class instructors 38,114 35,674 - - -
Professional dues 100 430 - - -
Equipment maintenance 2,021 1,578 5,000 5,000 5,650
Swimming pool maintenance 19,627 5,032 6,750 6,750 25,938
Equipment lease/rental - - 500 500 646
Office supplies 384 830 375 375 450
Operating supplies 9,915 12,876 7,000 7,000 11,285
Treatment chemicals 13,815 11,470 12,000 11,500 12,000
Travel and training 2,552 4,598 - 128 -
Total Operating Charges 87,114 73,375 31,875 31,503 56,319
Parks and rec equipment 21,267 18,279 - -
Total Capital 21,267 18,279 - -
Colonial Park Division Total 338,439$ 332,194$ 199,568$ 150,468$ 243,481$
1 Transferred full-time position to Recreation Center Division in 2010
PARKS AND RECREATION DEPARTMENT
51
THE DEBT SERVICE FUND 2011
53
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.
The City of West University Place uses debt financing to fund large capital investments. Streets,
drainage, water and wastewater 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 2011, the Debt Service Fund will pay $8,112,123 of debt service and fiscal agent fees, an
increase of $983,673 over 2010. A portion of this increase ($202,383) is due to a refunding of
certain outstanding revenue debt, while the remainder ($784,290) is due to the scheduled
increases in the existing tax supported debt. In September 2010, City Council authorized the
refunding a portion of the outstanding debt obligations of the City, namely the Waterworks and
Sewer System Revenue Bonds, Series 2001A, Waterworks and Sewer System Revenue Bonds,
Series 2001B, and the Permanent Improvement and Refunding Bonds, Series 2002. The debt
was refunded as general obligation debt to take advantage of better interest rates than revenue
bond debt were experiencing. The debt service on the 2010 Refunding bonds that is directly
associated with the revenue bonds is funded by a transfer from the Water and Sewer Fund.
Funding debt service payments requires an ad valorem tax rate of $.17968 per $100 of assessed
value in tax year 2010, an increase of 5.8% or $0.00986 per $100. This marks the first time in
eight consecutive years that the tax rate dedicated to debt service has increased. This is due in
part to the 2.6 % decrease in taxable values. Additionally, the debt service requirements
increased due to the funding of full year principal and interest for the 2010 debt issuances.
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 2010 is $4.1 billion, the
current debt limit under this provision is $204.3 million. As of December 31, 2011, the City will
owe a total of $89.5 million to bondholders for all existing outstanding bonds. Of this total, the
Debt Service Fund, using property taxes, will provide $77.8 million. The funding for the
remaining debt is generated from user fees in the Water and Sewer 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. Relative stability 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 reach a maximum of $8.8 million in
2020 when the outstanding bonds issued prior to 2009 will be retired. During the recent period
of historically low interest rates, the City refunded all bonds that were available for refunding,
significantly reducing interest that the City had to pay. With most outstanding bonds at interest
rates below the current market, future refunding seems unlikely.
54
THE DEBT SERVICE FUND 2011
55
DEBT SERVICE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2008 2009 2010 2010 2011
REVENUES:
Ad valorem taxes:
Current tax revenue 6,384,070$ 6,711,323$ 7,054,162$ 7,079,205$ 7,269,069$
Prior tax revenue 52,146 28,426 26,000 19,577 20,000
Penalty & interest 15,766 40,744 37,913 36,916 30,000
Earnings on investments 84,040 15,990 14,000 8,549 5,000
Transfer from Water and
Sewer Fund - - - - 202,383
TOTAL REVENUES 6,536,023 6,796,483 7,132,075 7,144,247 7,526,452
EXPENDITURES:
Debt service -principal 3,780,922 3,969,515 3,911,167 3,903,250 4,671,167
Debt service - interest 2,974,428 2,837,121 3,193,283 3,201,201 3,425,956
Fiscal agent fees 13,175 10,925 21,000 21,000 15,000
TOTAL EXPENDITURES 6,768,526 6,817,561 7,125,450 7,125,451 8,112,123
NET REVENUES (232,502) (21,078) 6,625 18,797 (585,671)
BEGINNING BALANCE 1,208,267 975,765 969,057 954,687 973,483
ENDING BALANCE 975,765$ 954,687$ 975,682$ 973,483$ 387,812$
Principal Principal
Amount Outstanding Outstanding
Series Obligation of Issue January 1, 2011 Principal Interest Total December 31, 201
2001 Certificates of Obligation 3,325,000$ 2,535,000$ 115,000$ 109,010$ 224,010$ 2,420,00$
2002 Permanent Improvement &
Refunding 28,140,000 9,115,000 2,155,000 408,926 2,563,926 6,960,00
2003 Certificates of Obligation 9,900,000 9,020,000 200,000 329,110 529,110 8,820,00
2005 Permanent Improvement
Refunding 25,075,000 24,315,000 1,420,000 1,190,819 2,610,819 22,895,000
2006 Fire Truck Financing 106,167 106,167 - 106,167 -
2009 Permanent Improvement &
Refunding 11,740,000 11,630,000 480,000 429,375 909,375 11,150,000
2009 Certificates of Obligation 1,295,000 1,295,000 15,000 49,931 64,931 1,280,00
2010 Permanent Improvement 5,000,000 5,110,000 - 257,621 257,621 5,110,00
2010 Certificates of Obligation 6,900,000 7,025,000 - 355,672 355,672 7,025,00
2010A Certificates of Obligation 1,660,000 1,585,000 - 40,917 40,917 1,585,00
2010 Permanent Improvement
Refunding 11,145,000 11,145,000 180,000 254,575 434,575 10,965,000
82,881,167$ 4,671,167$ 3,425,956$ 8,097,123$ 78,210,000$
CITY OF WEST UNIVERSITY PLACE
GENERAL LONG TERM DEBT
SCHEDULE OF FISCAL YEAR 2011 REQUIREMENTS
Principal & Interest
Requirements for 2011
1
0
0
0
0
0
0
0
56
THE DEBT SERVICE FUND 2011
57
Fiscal Year Principal
Interest Due
2/1
Interest Due
8/1 Interest Total
2011 4,671,167 1,817,401 1,608,555 3,425,956 8,097,123
2012 5,170,000 1,608,555 1,503,493 3,112,048 8,282,048
2013 5,475,000 1,503,493 1,411,626 2,915,119 8,390,119
2014 5,675,000 1,411,626 1,298,429 2,710,055 8,385,055
2015 5,925,000 1,298,429 1,176,627 2,475,056 8,400,056
2016 6,180,000 1,176,627 1,043,896 2,220,523 8,400,523
2017 6,835,000 1,043,896 896,456 1,940,351 8,775,351
2018 7,140,000 896,456 738,592 1,635,048 8,775,048
2019 7,480,000 738,592 578,123 1,316,715 8,796,715
2020 7,820,000 578,123 413,534 991,658 8,811,658
2021 2,755,000 413,534 362,728 776,263 3,531,263
2022 2,740,000 362,728 310,338 673,066 3,413,066
2023 2,250,000 310,338 267,263 577,600 2,827,600
2024 2,345,000 267,263 219,163 486,425 2,831,425
2025 2,445,000 219,163 167,750 386,913 2,831,913
2026 2,550,000 167,750 114,125 281,875 2,831,875
2027 2,660,000 114,125 58,175 172,300 2,832,300
2028 2,765,000 58,175 - 58,175 2,823,175
82,881,167$ 13,986,272$ 12,168,872$ 26,155,144$ 109,036,311$
CITY OF WEST UNIVERSITY PLACE
GENERAL LONG TERM DEBT
PRINCIPAL AND INTEREST REQUIREMENTS
As of January 1, 2011
$‐
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
$10,000,000 201120122013201420152016201720182019202020212022202320242025202620272028Annual Debt Service Requirements
Principal Interest
WATER AND SEWER FUND 2011
59
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.
60
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:
2010 Financial Activity: W&S Fund gross revenues are expected to be $5.7 million, slightly
below the budget of $5.96 million, due to higher amounts of rainfall in 2010.
In December, 2009, the City of Houston announced that the City of Houston City Council
adopted an ordinance approving a $0.30, or 15.9%, increase in the rate it charges the West U for
treated drinking water, effective February 1, 2010. In order to recover the cost of purchasing
treated water, the City of West U adopted a 3.82% rate increase for water sold to our customers.
Operating expenditures in 2010 are expected to be approximately $3.7 million, which is slightly
below 2010 budget appropriations of $3.8 million. Debt service, administrative cost and a
transfer to the Capital Project Fund adds $1.9 million more to total expenditures. Altogether,
W&S Fund 2010 expenditures are expected to total approximately $6.6 million.
The 2011 Budget. The 2011 Budget anticipates total Water and Sewer Utility Fund revenues of
approximately $6.3 million.
System operations, including the newly created Utility Billing division, are appropriated at
$5,943,485, including $725,000 transferred to the General Fund to reimburse for costs it incurs
on behalf of the W&S Fund and a $950,000 transfer to the Water & Sewer Capital Projects Fund
to cash fund necessary capital projects. The Utility Billing division was created to account for
costs directly associated with the W&S Fund operations. W&S related costs previously
accounted for in the General Fund and funding for a new customer service staff position were
moved to this division.
WATER AND SEWER FUND 2011
61
Debt Service for 2011 is $1,242,537 (principal, interest and fiscal agent fees) on outstanding
revenue bonds. Portions of the 2001-A and 2001-B Revenue Bonds were refunded in September
2010, effectively lowering the annual debt service requirements for the W&S Fund. The total
debt service for the remaining bonds will steadily decrease from a high of $1.04 million in 2011
to $0.4 million until the final payment on February 1, 2022.
Overall, a 13% water rate and 9% wastewater rate increase are necessary to fund the increased
cost of operations. 4.52% of the water rate increase is directly attributable to a 13% increase in
treated water rates in January 2011 from the City of Houston. Anticipated, but not included is an
additional CPI increase, yet to be determined, in April 2011.
For the Future. The Water and Sewer Utility Fund is the most difficult of all of the City’s funds
to predict. Water usage can vary dramatically with the weather. All projections and budgets are
based on averages and likely to differ considerably from actual results. Most costs also vary as
revenues fluctuate, but are generally expected to increase about 4% a year for the next five years.
While much of the system’s delivery and collection infrastructure is new, some key components
are aging dramatically; Lift stations, elevated towers and water wells all will need major
overhauls in the foreseeable future.
The anticipated rate increases from the City of Houston will require additional rate increases to
keep pace with the City of Houston’s rate increase for treated water. Future rate increases may be
required to fund capital projects that were not considered part of the City’s previous
infrastructure replacement program.
WATER AND SEWER UTILITY FUND
STATEMENT OF REVENUES AND EXPENDTURES
Actual Actual Budget Estimated Budget
20082009201020102011
Revenues:
Service Charges 5,912,369$ 6,151,175$ 5,956,093$ 5,695,000$ 6,330,924$
Interest Income 23,999 13,944 4,000 4,640 4,640
Total Revenues 5,936,368 6,165,118 5,960,093 5,699,640 6,335,564
Expenditures:
Operations 3,283,804 3,305,188 3,825,263 3,709,998 4,020,374
Utility Billing - - - - 248,111
Debt Service 1,268,820 1,268,446 1,268,446 1,268,250 1,242,537
Transfer to General Fund 660,000 660,000 660,000 660,000 725,000
Transfer to Capital Project Fund - 100,000 - - -
Transfer to W&S CIP Fund 250,000 - 950,000 950,000 950,000
Total Expenditures 5,462,624 5,333,634 6,703,709 6,588,248 7,186,022
Net Revenues (Expenditures)473,744 831,484 (743,616) (888,608) (850,458)
Beginning Balance 1,085,501 1,559,245 2,390,729 2,390,729 1,502,121
Ending Balance 1,559,245$ 2,390,729$ 1,647,113$ 1,502,121$ 651,663$
Principal Principal
Outstanding Outstanding
Series Obligation January 1, 2011 Principal Interest Total December 31, 2011
2001-A Revenue Bonds 100,000$ 100,000 3,250 103,250 -
2001-B Revenue Bonds 200,000 100,000 5,425 105,425 100,000
2005 Revenue Refunding Bonds 6,310,000 585,000 246,479 831,479 5,725,000
6,610,000$ 785,000$ 255,154$ 1,040,154$ 5,825,000$
2010 Perm Improv Refunding
Bonds (W&S Portion)*5,080,000 70,000 132,383 202,383 5,010,000
11,690,000$ 855,000$ 387,537$ 1,242,537$ 10,835,000$
* Portion of debt is transferred to General Debt Service Fund
WATER & SEWER DEBT SERVICE
SCHEDULE OF FISCAL YEAR 2011 REQUIREMENTS
Principal & Interest
Requirements for 2011
62
WATER AND SEWER FUND 2011
63
Fiscal Year Principal
Interest Due
2/1
Interest Due
8/1 Interest Total
2011 785,000 135,574 119,580 255,154 1,040,154
2012 720,000 119,580 105,743 225,323 945,323
2013 645,000 105,743 92,843 198,585 843,585
2014 675,000 92,843 79,343 172,185 847,185
2015 695,000 79,343 65,008 144,351 839,351
2016 725,000 65,008 50,508 115,516 840,516
2017 380,000 50,508 42,718 93,226 473,226
2018 405,000 42,718 34,213 76,931 481,931
2019 400,000 34,213 25,713 59,926 459,926
2020 395,000 25,713 17,221 42,934 437,934
2021 395,000 17,221 8,580 25,801 420,801
2022 390,000 8,580 - 8,580 398,580
6,610,000$ 777,043$ 641,469$ 1,418,511$ 8,028,511$
WATER & SEWER DEBT SERVICE
PRINCIPAL AND INTEREST REQUIREMENTS
As of January 1, 2011
$‐
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000 201120122013201420152016201720182019202020212022Annual Debt Service Requirements
Principal Interest
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WATER AND SEWER FUND 2011
65
FINANCE DEPARTMENT (W&S FUND)
The Finance Department responsibilities include billing and collection of West University
Place’s water, sewer, solid waste, Direct Link and other miscellaneous charges included on the
customer’s utility bill.
FINANCE DEPARTMENT MISSION (W&S FUND)
To provide timely and accurate billing to citizens in accordance with the City’s Code of
Ordinances.
FINANCE DEPARTMENT DIVISION (W&S FUND)
Utility Billing – Bills and collections fees associated with the City’s water and sewer systems,
solid waste and Direct Link. (2011 Budget $248,111)
FINANCE DEPARTMENT (W&S FUND) 2011 GOALS
∗ Reorganize/restructure the Utility Billing staff to align the duties and segregate receipts,
adjustments and disbursements to provide more internal control over transactions.
∗ Continue the conversion of the Utility Billing and Cash Receipts modules of the new
financial software from the current application to a more efficient and progressive
application.
∗ Train existing and new staff on the new utility billing software.
∗ Continue to work with the current vendor to improve the accuracy and timeliness of water
meter readings, or determine appropriate alternative for obtaining timely and accurate meter
reads.
∗ Implement a remote deposit capture program to improve the accuracy of the posting of
payments received from the City’s utility customers.
FINANCE DEPARTMENT (W&S FUND) BUDGET HIGHLIGHTS
∗ Authorized full-time employees – 2 (2010 authorized full-time employees – 0)
∗ Total budget - $248,111 (2010 total budget - $0)
Actual Actual Budget Estimated Budget
Account Description 2008 2009 2010 2010 2011
Utility Billing
Personnel -$ -$ -$ -$ 130,922$
Operating charges - - - - 103,047
Capital - - - - 14,142
Total Department -$ -$ -$ -$ 248,111$
FINANCE DEPARTMENT
Finance Department Staffing Schedule (W&S Fund)
2010 2011
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Finance - Water Billing
Accounting Specialist 204 - 2 33,382 46,734
Total Finance (W&S Fund)- 2
SALARY RANGE
66
WATER AND SEWER FUND 2011
67
Water Billing (Finance Divison) Line Item Budget
Actual Actual Budget Estimate Budget
Account Descritpion 2008 2009 2010 2010 2011
Salaries and wages -$ -$ -$ -$ 81,011$
Overtime - - - - 5,000
Longevity - - - - 360
Allowances - - - - -
Part-time/temporary - - - - -
Retirement contribution - - - - 13,569
Social security contribution - - - - 6,620
Health care benefits - - - - 21,393
Workers' compensation - - - - 151
Other benefits - - - - 2,818
Employee relations - - - - -
Total Personnel - - - - 130,922
Communications costs - - - - 45,600
Community relations - - - - -
Other contracted services - - - - 53,880
Professional dues - - - - -
Equipment Lease/Rent - - - - 2,567
Office supplies - - - - 1,000
Operating supplies - - - - -
Travel and training - - - - -
Total Operating Charges - - - - 103,047
Capital Outlay - - - - 12,500
Other equipment - - - - 1,642
Total Capital - - - - 14,142
Water Billing Division Total -$ -$ -$ -$ 248,111$
WATER AND SEWER FUND
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WATER AND SEWER FUND 2011
69
PUBLIC WORKS DEPARTMENT (W&S FUND)
The Public Works Department responsibilities include operating West University Place’s water
and sewer systems.
PUBLIC WORKS DEPARTMENT MISSION (W&S 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 DIVISION (WATER FUND)
Operations – Operates and maintains the City’s water and sewer systems. (2011 Budget -
$4,020,374)
PUBLIC WORKS DEPARTMENT (W&S FUND) 2011 GOALS
∗ Maintain and improve the established comprehensive preventative maintenance program for
Water and Sewer facilities.
∗ Continue an assessment of the aging mechanical components of the water and wastewater
systems, and provide a capital improvement program to replace and/or upgrade any
deficiencies.
∗ Continue a capital improvement program to perform the replacement of iron water mains
built before 1939.
∗ Remove sand and grit from the Wastewater Treatment Plant treatment basins, in the west
treatment train, thereby restoring the full capacity to this portion of 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. The east treatment train was cleaned and major repairs performed during
2010. The digester basin is projected to be cleaned in 2012.
∗ Complete replacement of one belt press at Wastewater Treatment Plant. This project is in the
engineering phase. Plans are to replace the second belt press in 2013.
∗ Complete installation of a new generator and automatic transfer switch at the Wastewater
Treatment Plant.
∗ Begin and complete a project to replace the chlorine feed system at the Wastewater
Treatment Plant.
∗ Initiate engineering on a project to upgrade and enhance the sanitary sewer pump stations.
PUBLIC WORKS DEPARTMENT (WATER FUND) BUDGET
HIGHLIGHTS
∗ Authorized full-time employees – 12 (2010 authorized full-time employees – 12)
∗ Total operations budget - $4,020,374 (2010 total budget - $3,825,263)
∗ Purchase of surface water from the City of Houston - $1,410,000 (2010 Budget - $1,300,000)
Actual Actual Budget Estimated Budget
Account Description 2008 2009 2010 2010 2011
W&S Fund Operations
Personnel 789,153$ 955,686$ 1,008,408$ 820,143$ 935,115$
Operating charges 2,494,651 2,328,258 2,734,855 2,807,855 3,010,259
Capital - 21,244 82,000 82,000 75,000
Total Department 3,283,804$ 3,305,188$ 3,825,263$ 3,709,998$ 4,020,374$
PUBLIC WORKS
Public Works Department Staffing Schedule (W&S Fund)
2010 2011
POSITION GRADE BUDGET BUDGET 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 Public Works (W&S Fund)12 12
SALARY RANGE
70
WATER AND SEWER FUND 2011
71
Operations Divison (Water Utility Fund) Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2008 2009 2010 2010 2011
Salaries and wages 423,323$ 475,352$ 539,431$ 411,145$ 533,783$
On-call 15,480 16,122 16,500 16,500 16,500
Overtime 46,814 62,666 75,000 75,000 75,000
Longevity 3,499 4,390 5,160 5,160 5,880
Allowances 1,870 2,040 2,040 2,040 2,040
Part-time/temporary 56,143 61,405 65,000 65,000 -
Retirement contribution 99,561 101,236 118,110 96,873 99,476
Social security contribution 36,205 41,516 47,590 37,781 48,450
Health care benefits 92,411 158,210 118,335 98,674 125,597
Workers' compensation 7,838 18,720 14,340 8,130 11,346
Other benefits 5,742 13,340 6,902 3,840 17,043
Employee relations 267 689 - - -
Total Personnel 789,153 955,686 1,008,408 820,143 935,115
Communications costs 5,406 12,964 13,300 13,300 11,500
Community relations 12,591 17,954 15,500 18,500 17,700
Surface water contract 1,468,281 995,746 1,300,000 1,300,000 1,410,000
Sludge removal 89,685 80,716 100,000 90,000 90,000
Other contracted services 53,196 37,839 160,723 160,723 200,000
Professional dues 729 683 1,200 1,200 1,200
Equipment Replacement 60,900 60,900 60,900 60,900 70,831
Technology1 128,400 114,340 124,017 124,017 120,238
Equipment maintenance 55,699 47,285 48,000 48,000 63,000
Vehicle maintenance - - - - 21,000
Building and grounds 5,986 11,408 32,000 32,000 32,000
Water system maint.27,841 72,954 78,000 78,000 78,000
Sewer system maint.50,593 119,046 105,000 105,000 105,000
Office supplies 425 2,519 2,500 2,500 1,800
Operating supplies 25,142 33,210 31,500 31,500 31,500
Fuel - 373 - - -
Treatment chemicals 44,240 47,626 69,722 66,722 66,000
Travel and training 15,144 20,073 25,493 25,493 25,490
Electricity 450,393 652,622 567,000 650,000 665,000
Total Operating Charges 2,494,651 2,328,258 2,734,855 2,807,855 3,010,259
Data processing equipment - 21,198 32,000 32,000 50,000
Other equipment - 46 50,000 50,000 25,000
Total Capital - 21,244 82,000 82,000 75,000
Operations Division Total 3,283,804$ 3,305,188$ 3,825,263$ 3,709,998$ 4,020,374$
1 Transfer to the Technology Management Fund
SOLID WASTE FUND 2011
73
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 2011
75
Financial Activity in 2010. For the year ending December 31, 2010, the Solid Waste
Fund is expected to have revenue of about $1,245,000 for solid waste services. In
addition to fees for solid waste collection, the Fund is expected to realize an additional
$289,000 from the sale of recyclable materials. 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 2010, excluding transfers, is expected
to be $1,119,027. 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.
Administration, human resources, legal services, risk management, and finance and
accounting 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 2010 total costs of service to $1,399,027.
The 2011 Budget. The budget presentation for 2011 has been modified to segregate the
costs associated with the curbside recycling and recycling center operations. Staff feels
this presentation will provide a more clear view of the costs of those programs. Overall,
a 4.2% fee increase is necessary to fund the increased costs of operations and is proposed
in this budget. This increase equals a $0.45 per month increase for seniors and a $0.88
increase for non-senior accounts, effective January 1, 2011.
Total expenditures are expected to be $1,725,317, an increase of $333,902 over the prior
year budget. The increases are primarily due to the following:
1. Personnel and benefits increased due to the full year cost of the 2010 anniversary
date salary increases ($23,308) as well as to reallocating a Driver Equipment
Operator position from General Fund to Solid Waste Fund ($65,629).
2. Disposal costs are expected to increase $25,400, or 10 percent, to $277,400.
3. Estimated landfill maintenance costs of $37,000 were formerly charged to the
General Fund, but are direct costs of providing solid waste services, therefore are
expensed in this fund. Included in this is funding for clearing the landfill property
line ($30,000).
4. Increased allocation to the Equipment Replacement Fund, up $73,000 over prior
year.
5. Estimated vehicle maintenance costs in the amount of $55,000 formerly charged
to the General fund, specifically for Solid Waste vehicles.
6. Funding in the amount of $11,000 for roll-out container replacements at the
Recreation Center and Colonial Park facilities and additional recycling bins.
SOLID WASTE FUND 2011
76
7. Funding in the amount of $6,000 for a cover for the staff-operated baler to allow
for inclement weather operations and other miscellaneous repairs.
8. Increased funding for equipment maintenance ($10,000) at the recycling center.
9. Increased funding for one additional heavy trash pick-up day ($12,000).
For the Future. The cost of collecting and disposing of solid waste is expected to
increase each year due to higher fuel and personnel costs. Those increases as well as the
fluctuating demand and price for recyclable materials could result in additional future fee
increases.
SOLID WASTE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2008 2009 2010 2010 2011
Revenues:
Solid Waste Collection 939,641$ 932,826$ 1,263,461$ 1,245,000$ 1,316,000$
Sales of Recyclables 513,334 163,826 100,000 289,000 226,000
Earnings on Investments 23,332 4,679 3,500 1,038 720
Total Revenues 1,476,307 1,101,331 1,366,961 1,535,038 1,542,720
Expenditures
Operations 996,582 1,161,724 1,111,415 1,119,027 1,445,317
Transfer to General Fund 280,000 280,000 280,000 280,000 280,000
Total Expenditures 1,276,582 1,441,724 1,391,415 1,399,027 1,725,317
Net Revenues (Expenditures) 199,725 (340,394) (24,454) 136,011 (182,597)
Beginning Fund Balance 345,978 545,703 175,161 205,310 341,321
Ending Fund Balance 545,703$ 205,310$ 150,707$ 341,321$ 158,724$
SOLID WASTE FUND 2011
77
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 disposes of solid waste. (2011 Budget - $1,139,924)
Curbside Recycling – Collects and recycles recyclable waste. (2011 Budget - $335,452)
Recycling Facility – Maintains and operates Recycle Express facility (2011 Budget -
$249,942)
PUBLIC WORKS DEPARTMENT 2010 GOALS
(SOLID WASTE FUND)
∗ Complete minor renovations at Recycle Express to improve vehicle turn-around time.
∗ Implement resident welcome information packet for new and existing residents.
∗ Review operational efficiencies through route restructuring and technology.
∗ Complete the preliminary feasibility plan for the Recycling and Solid Waste Reduction
Board’s Strategic Plan.
∗ Continue succession planning and employee development.
PUBLIC WORKS DEPARTMENT BUDGET HIGHLIGHTS
(SOLID WASTE FUND)
∗ Authorized full-time employees – 8 (2010 authorized full-time employees – 7)
∗ Total budget - $1,725,317 (2010 total budget - $1,391,415)
∗ Fees for disposal of solid waste - $277,400 (2010 budget - $252,000)
∗ Payment to the General Fund - $280,000 (2010 budget - $280,000)
SOLID WASTE FUND 2011
78
Actual Actual Budget Estimated Budget
Account Description 2008 2009 2010 2010 2011
General Services - Solid Waste Fund
Personnel 559,072$ 682,724$ 658,262$ 666,678$ 223,070$
Operating charges 407,359 440,964 453,153 452,349 634,104
Capital 30,151 38,036 - - 2,750
Admin charge 280,000 280,000 280,000 280,000 280,000
Total 1,276,582 1,441,724 1,391,415 1,399,027 1,139,924
Curbside Recycling
Personnel -$ -$ -$ -$ 157,781$
Operating charges - - - - 170,021
Capital - - - - 7,650
Total - - - - 335,452
Recycling Facility
Personnel -$ -$ -$ -$ 163,222$
Operating charges - - - - 79,620
Capital - - - - 7,100
Total - - - - 249,942
Total Department 1,276,582$ 1,441,724$ 1,391,415$ 1,399,027$ 1,725,317$
SOLID WASTE - GENERAL SERVICES
SOLID WASTE FUND
Public Works Department Staffing Schedule (Solid Waste Fund)
2010 2011
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Public Works - General Services
Crew Chief 206 1 1 38,576 54,006
Crew Leader 205 1 1 35,718 50,006
Driver-Solid Waste 203 5 6 31,198 43,677
Total Solid Waste Fund 7 8
SALARY RANGE
SOLID WASTE FUND 2011
79
General Services Division (Solid Waste Fund) Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2008 2009 2010 2010 2011
Salaries and wages 240,215$ 279,909$ 285,110$ 285,362$ 136,500$
Overtime 18,974 13,801 12,456 12,456 5,494
Longevity 3,435 4,655 5,080 5,080 2,280
Part-time/temporary labor 158,634 192,566 200,000 200,000 -
Retirement contribution 44,867 54,775 57,503 57,550 22,665
Social security 19,281 21,858 23,140 30,170 11,033
Health care benefits 60,368 92,230 58,794 60,020 35,427
Worker compensation 9,403 17,770 10,525 10,040 4,656
Other benefits 3,895 4,730 3,954 4,300 4,278
Employee relations - 430 1,700 1,700 738
Total Personnel 559,072 682,724 658,262 666,678 223,070
Communications costs 1,368 1,043 - 38 -
Community relations 11,067 16,439 23,200 23,200 2,250
Solid Waste disposal fees 240,409 248,828 252,000 252,000 277,400
Landfill maintenance - - - - 37,000
Other contracted svcs 21,256 25,259 14,800 14,800 132,500
Professional Dues - - - - 200
Equipment replacement 88,800 88,800 66,401 66,401 61,451
Technology1 5,352 4,770 66,452 66,452 78,353
Equipment maintenance 21,779 35,449 15,000 16,558 -
Vehicle maintenance 34 758 - - 36,000
Operating supplies 15,137 14,172 10,500 10,500 6,950
Travel and training - 2,400 2,400 2,400 2,000
General Fund - - - - -
Electricity 2,157 3,046 2,400 - -
Total Operating Charges 407,359 440,964 453,153 452,349 634,104
Construction costs - 30,576 - - -
Capital Outlay 30,151 - - - -
Other equipment - 7,460 - - 2,750
Total Capital 30,151 38,036 - - 2,750
Transfer to General Fund 280,000 280,000 280,000 280,000 280,000
General Services Division 1,276,582$ 1,441,724$ 1,391,415$ 1,399,027$ 1,139,924$
1 Transfer to the Technology Management Fund
SOLID WASTE FUND
SOLID WASTE FUND 2011
80
Curbside Recycling (Solid Waste Fund) Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2008 2009 2010 2010 2011
Salaries and wages -$ -$ -$ -$ 96,549$
Overtime - - - - 3,886
Longevity - - - - 1,612
Part-time/temporary labor - - - - -
Retirement contribution - - - - 16,031
Social security - - - - 7,804
Health care benefits - - - - 25,058
Worker compensation - - - - 3,293
Other benefits - - - - 3,026
Employee relations - - - - 522
Total Personnel - - - - 157,781
Community relations - - - - 12,350
Other contracted svcs - - - - 99,500
Professional Dues - - - - 200
Equipment replacement - - - - 40,071
Vehicle maintenance - - - - 15,000
Operating supplies - - - - 2,700
Travel and training - - - - 200
Total Operating Charges - - - - 170,021
Construction costs - - - - -
Other equipment - - - - 7,650
Total Capital - - - - 7,650
Curbside Recycling Division Total -$ -$ -$ -$ 335,452$
SOLID WASTE FUND
SOLID WASTE FUND 2011
81
Recycling Facility (Solid Waste Fund) Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2008 2009 2010 2010 2011
Salaries and wages -$ -$ -$ -$ 99,8$
Overtime - - - - 4,0
Longevity - - - - 1,6
Retirement contribution - - - - 16,5
Social security - - - - 8,0
Health care benefits - - - - 25,9
Worker compensation - - - - 3,4
Other benefits - - - - 3,1
Employee relations - - - - 5
Total Personnel - - - - 163,2
Community relations - - - - 5,4
Other contracted svcs - - - - 1,2
Equipment replacement - - - - 38,0
Equipment maintenance - - - - 25,0
Vehicle maintenance - - - - 4,0
Operating supplies - - - - 2,8
Travel and training - - - - 7
Electricity - - - - 2,4
Total Operating Charges - - - - 79,6
Construction costs - - - - 6,5
Other equipment - - - - 6
Total Capital - - - - 7,1
Recycling Facility Division -$ -$ -$ -$ 249,9$
SOLID WASTE FUND
78
20
68
84
73
22
07
30
40
22
00
00
70
00
00
50
00
00
20
00
00
00
42
INTERNAL SERVICE FUNDS 2011
83
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 and funding of the City’s technology is accounted for in 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 2011
84
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.
2010 Financial Activity
The City’s Employee Benefit Fund revenue is anticipated to be $1,722,702 to fund
employee benefits. Charges to Operating Funds are expected to be $1,426,909 and the
balance of $295,793 was to come from employee/retiree contributions and other
miscellaneous earnings. Expenditures are expected to be $1,958,558, above
appropriations, primarily due to higher than anticipated health care for retirees (more
retirees than anticipated during the 2010 budget process).
2011 Appropriations.
Charges to Operating funds in the amount of $1,877,826 are expected, plus $321,655
from employee/retiree contributions and other miscellaneous earnings. Expenditures for
benefits are expected to be $2,170,300 a 10.8% increase from the 2010 Estimated
expenditures.
INTERNAL SERVICE FUNDS 2011
85
EMPLOYEE BENEFIT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2008 2009 2010 2010 2011
REVENUES:
Charges to Operating Funds 1,143,442$ 1,724,851$ 1,426,909$ 1,426,909$ 1,877,826$
Employee Contributions 157,968 214,720 228,000 244,031 256,655
Retiree Contributions 10,866 - 70,000 20,640 34,000
COBRA Contributions 8,983 21,798 - 15,460 16,000
Earnings on Investments 180 502 500 1,556 1,000
Miscellaneous - - - 14,106 14,000
TOTAL REVENUES 1,321,439 1,961,871 1,725,409 1,722,702 2,199,481
EXPENDITURES
Health Care - active employees 1,015,758 1,197,619 1,400,000 1,370,000 1,580,000
Health Care - retired employees 70,304 109,861 119,610 135,000 136,500
Health Care - retiree dependents - - - 20,640 34,000
Health Care - COBRA 12,173 12,849 8,000 15,460 16,000
Dental Insurance 28,525 46,069 30,000 63,000 72,000
Direct Dental Plan 14,434 1,089 - - -
Wellness program 16,686 13,946 30,000 30,000 38,000
Third party administrator 71,299 34,655 33,300 33,300 33,300
Consultants - 10,418 8,000 8,000 4,500
Vision Care 9,342 8,198 7,500 11,000 11,000
Worker Compensation 70,789 78,024 105,000 95,000 105,000
Life and Accidental Death 25,642 30,646 27,000 29,798 23,000
Retirement benefit (sick leave
payout) 79,515 78,706 94,360 94,360 50,000
Unemployment 15 3,663 12,000 25,000 25,000
Employee relations - events 10,005 14,248 20,000 20,000 20,000
Awards 2,561 2,806 3,000 3,000 3,000
Tuition benefit 317 2,957 1,200 5,000 14,000
Incentive pay - - 10,000 - 5,000
Other benefits - - - -
TOTAL EXPENDITURES 1,427,366 1,645,755 1,908,970 1,958,558 2,170,300
NET REVENUES (EXPENDITURES (105,927) 316,117 (183,561) (235,856) 29,181
BEGINNING BALANCE (3,510) (109,437) 189,486 206,679 (29,176)
ENDING BALANCE (109,437)$ 206,679$ 5,925$ (29,176)$ 5$
INTERNAL SERVICE FUNDS 2011
86
EQUIPMENT REPLACEMENT FUND
The Equipment Replacement Fund is expected to end 2010 with a balance of $355,917.
Transfers from other funds and interest earnings in 2011 are expected to provide
$420,712 more. 2011 expenditures are $133,000, which includes two Police vehicles and
the purchase of a backhoe for Utility Operations.
EQUIPMENT REPLACEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimate Budget
2008 2009 2010 2010 2011
REVENUES:
Transfers:
From General Fund 186,432$ 186,400$ 212,204$ 212,204$ 209,290$
From Water and Sewer Fund 60,900 60,900 60,900 60,900 70,831
From Solid Waste Fund 88,800 88,800 138,538 66,401 139,591
Other Revenues 24,263 15,430 - 26,260 -
Earnings on Investments 14,646 5,110 1,500 1,422 1,000
TOTAL REVENUES 375,040 356,640 413,142 367,187 420,712
EXPENDITURES
Automobiles 54,017 114,014 96,000 96,000 68,000
Light Trucks 91,499 - 49,000 49,000 -
Trucks 3,854 112,721 - 59,161 -
Machinery - - - -
Heavy Equipment - - 96,000 96,000 65,000
Other Equipment 359,490 - 39,000 39,000 -
To be Identified - - - - -
Total Capital 508,860 226,735 280,000 339,161 133,000
TOTAL EXPENDITURES 508,860 226,735 280,000 339,161 133,000
NET REVENUES (EXPENDITURES (133,819) 129,905 133,142 28,026 287,712
BEGINNING BALANCE 331,805 197,986 200,734 327,891 355,917
ENDING BALANCE 197,986$ 327,891$ 333,876$ 355,917$ 643,629$
Capital expenditures totaling $2,217,200 are planned over the next five years. These
include the following:
Fiscal Year Amount
Police Department Patrol Vehicles (3) 2012 $ 117,000
Police Department Special Operations Vehicle 2012 26,500
Fire Department Extended Cab Pick-up 2012 28,000
Public Works Development Services Vehicle 2012 21,000
Public Works Recycling Center 2 Ton Truck 2012 71,000
INTERNAL SERVICE FUNDS 2011
87
Fiscal Year Amount
Public Works Recycling Center Baler 2012 116,000
Public Works Solid Waste Collection Truck 2012 223,000
Public Works Operations Dump Truck 2012 60,000
Public Works Utilities Extended Cab Pick-up 2012 29,000
Public Works Utilities Jet Truck 2012 93,000
Public Works Utilities Backhoe 2012 28,000
Public Works Utilities Portable Air Compressor 2012 800
Public Works General Services Trailer 2012 1,900
Total 2012 $ 815,200
Fire Department SUV 2013 39,000
Police Department Admin. Vehicle 2013 24,500
Police Department Patrol Vehicles (2) 2013 76,000
Public Works General Services Trailer 2013 7,000
Public Works General Services Extended Cap Pick-up 2013 27,000
Public Works Recycling Center Extended Cap Pick-up 2013 29,000
Public Works Utilities Trailer 2013 1,700
Public Works Utilities Tractor 2013 28,000
Public Works Utilities Trailer 2013 2,900
Technology Management SUV 2013 34,000
Total 2013 $ 269,100
Public Works Solid Waste Collection Truck 2014 226,000
Public Works Utilities Heavy Duty Truck (3) 2014 150,000
Total 2014 $ 376,000
Fire Department Emergency Trailer 2015 11,500
Police Department Patrol Vehicles (2) 2015 78,000
Police Department Special Operations Radar Trailer 2015 8,400
Public Works General Services Vehicle (2) 2015 45,500
Public Works Operations Ameritrail 2015 8,500
Total 2015 $ 151,900
Police Department Patrol Vehicles (3) 2016 139,000
Public Works General Services Ultra Clean 2016 6,000
Public Works Solid Waste Rear Loader (2) 2016 460,000
Total 2016 $ 605,000
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INTERNAL SERVICE FUNDS 2011
89
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.
2010 Financial Activity
In 2010 transfers from other funds are expected to amount to $1,052,309 and total
revenues are projected to be $1,352,309. This includes a $300,000 transfer from the
Capital Reserve Fund to finance much needed technology capital and infrastructure that
has been identified since the start up of the fund in 2007
Expenditures are expected to reach $1,138,812.
2011 Budget
The 2011 Budget projects transfers from other funds amounting to $1,176,559.
Expenditures for operations are budgeted to be $1,060,559.
ADMINISTRATION DEPARTMENT (TECHNOLOGY MANAGEMENT)
The Administration Department is responsible for the efficient delivery of City
technology services. The Information Technology Director has day-to-day responsibility
for all City technology.
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 use of technology to provide
services. (2011 Budget - $1,060,559).
INTERNAL SERVICE FUNDS 2011
90
ADMINISTRATION DEPARTMENT
(TECHNOLOGY MANAGEMENT) 2011 GOALS
∗ Replace 15 personal computers, two servers and add disk to the Storage Area Network.
∗ Continue virtualization of host services.
∗ Consolidate all Host systems into the new PD Data/Comm Room.
∗ Manage the implementation of the Innoprise software suites.
ADMINISTRATION DEPARTMENT (TECHNOLOGY MANAGEMENT FUND)
BUDGET HIGHLIGHTS
∗ Authorized full-time employees – 3 (2010 authorized full-time employees – 3).
∗ Total budget - $1,060,559 (2010 total Budget - $1,009,747).
TECHNOLOGY MANAGEMENT FUND
2010 2011
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Technology Management
Information Technology Mgr II 1 1 81,694 110,288
I T Technician 209 2 2 51,344 71,882
Total Technology Management Fund 3 3
SALARY RANGE
INTERNAL SERVICE FUNDS 2011
91
TECHNOLOGY FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimate Budget
2008 2009 2010 2010 2011
REVENUES:
Charges to other funds 656,016$ 753,170$ 1,024,212$ 1,052,309$ 1,176,559$
Transfer from Capital Reserve - 50,000 300,000 300,000 -
Interest 407 - 1,000 - -
TOTAL REVENUES 656,423 803,170 1,325,212 1,352,309 1,176,559
EXPENDITURES
Salaries and wages 212,587 200,773 208,218 216,453 209,901
Overtime 56 9,184 4,903 25,000 30,000
Longevity 1,780 470 680 680 710
Allowances 6,720 6,940 6,840 6,840 6,840
Part-time/temporary - 36,854 - - -
Retirement Contribution 37,767 39,722 41,922 47,990 47,016
Social Security 16,150 16,118 16,880 18,810 18,940
Health care benefit 35,433 41,880 39,609 37,670 53,094
Workers' Compensation 405 600 389 440 432
Other benefits 2,122 3,230 1,804 2,050 4,368
Total Personnel 313,018 355,771 321,245 355,933 371,301
Equipment replacement - - 2,239 2,239 2,239
Travel and training 9,839 10,498 5,100 3,500 5,600
Replacements 43,824 47,387 47,400 47,400 47,400
Laptop/handheld computers - - - - -
Servers 325 - - - -
Maintenance/repair/supp 63,423 113,701 35,000 35,000 26,000
Software licenses 4,542 28,587 8,500 6,000 1,000
Software maintenance contracts 189,154 246,411 329,627 360,000 377,086
Projects 3,500 34,557 103,740 118,740 -
Consultants 34,399 14,960 30,000 30,000 30,000
Telephone and Internet 118,062 123,893 126,896 180,000 199,933
Operating charges 467,068 619,994 688,502 782,879 689,258
TOTAL EXPENDITURES 780,086 975,765 1,009,747 1,138,812 1,060,559
NET REVENUES (EXPENDITURES) (123,663) (172,595) 315,465 213,497 116,000
BEGINNING BALANCE (33,053) (156,716) (299,158) (329,311) (115,814)
ENDING BALANCE (156,716)$ (329,311)$ 16,307$ (115,814)$ 186$
SPECIAL REVENUE FUNDS 2011
93
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 nine active Special
Revenue Funds in 2011:
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. The last funding period of this grant is October 1,
2013 – September 30, 2014, with the final payment in October 2013.
THE COURT SECURITY FUND - Similar to the Court Technology Fund, the Court Security
Fund accounts for a $3.00 fee added to traffic tickets issued in West University Place. Revenues
generated by this fee can be used only to provide security for the building housing the Court.
THE TREE REPLACEMENT FUND - City ordinances require that trees that are damaged,
destroyed or removed during construction to be replaced. The Tree Replacement Fund accounts
for funds paid by builders in lieu of planting replacement trees.
POLICE FORFEITED PROPERTY FUND – Certain property used in the commission of
crimes or proceeds from criminal activity is subject to forfeiture. Funds generated from the sale
of this property are set aside for the use of the Police Department.
FIRE TRAINING FUND – Accounts for grants, donations and other funds set aside for training
firefighters.
POLICE TRAINING FUND-Accounts for grants, donations and other funds set aside for
training police officers.
GOOD NEIGHBOR FUND – The City receives donations to fund the activities of the Good
Neighbor Team, specifically “Handy Man” home repairs for resident senior citizens. The Good
Neighbor Fund restricts the use of those donations to that specific activity.
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SPECIAL REVENUE FUNDS 2011
95
PARKS FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2008 2009 2010 2010 2011
REVENUES:
Donations 6,815$ 6,369$ 4,000$ 10,800$ 5,000$
Earnings on Investments 694 127 50 22 -
TOTAL REVENUES 7,509 6,496 4,050 10,822 5,000
EXPENDITURES:
Parks and Recreation Department 1,434 11,632 9,000 13,500 14,455
TOTAL EXPENDITURES 1,434 11,632 9,000 13,500 14,455
NET REVENUES (EXPENDITURES) 6,075 (5,135) (4,950) (2,678) (9,455)
BEGINNING BALANCE 11,194 17,269 10,337 12,133 9,455
ENDING BALANCE 17,269$ 12,133$ 5,387$ 9,455$ -$
COURT TECHNOLOGY FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2008 2009 2010 2010 2011
REVENUES:
Fines 385$ 5,498$ 5,000$ 10,000$ 7,500$
Earnings on Investments 83 47 30 5 -
TOTAL REVENUES 468 5,545 5,030 10,005 7,500
EXPENDITURES:
Software Annual Maintenance - 4,965 5,000 4,965 4,965
Miscellaneous - - - 250 1,500
TOTAL EXPENDITURES - 4,965 5,000 5,215 6,465
NET REVENUES (EXPENDITURES) 468 580 30 4,790 1,035
BEGINNING BALANCE 696 1,163 786 1,743 6,533
ENDING BALANCE 1,163$ 1,743$ 816$ 6,533$ 7,568$
SPECIAL REVENUE FUNDS 2011
96
TREE REPLACEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2008 2009 2010 2010 2011
REVENUES:
Fees 17,795$ 20,965$ 10,000$ 25,000$ 10,000$
Earnings on Investments 2,858 658 300 225 100
TOTAL REVENUES 20,653 21,623 10,300 25,225 10,100
EXPENDITURES:
Public Works -Building Services 3,531 31,595 35,255 40,000 40,000
TOTAL EXPENDITURES 3,531 31,595 35,255 40,000 40,000
NET REVENUES (EXPENDITURES) 17,122 (9,972) (24,955) (14,775) (29,900)
BEGINNING BALANCE 50,455 67,577 24,955 57,605 42,830
ENDING BALANCE 67,577$ 57,605$ -$ 42,830$ 12,930$
COURT SECURITY FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2008 2009 2010 2010 2011
REVENUES:
Fines 3,721$ 5,025$ 4,000$ 7,000$ 5,000$
Earnings on Investments - - - 60 -
TOTAL REVENUES 3,721 5,025 4,000 7,060 5,000
EXPENDITURES:
Capital Outlay 9,050 - 5,000 5,000 10,000
TOTAL EXPENDITURES 9,050 - 5,000 5,000 10,000
NET REVENUES (EXPENDITURES) (5,329) 5,025 (1,000) 2,060 (5,000)
BEGINNING BALANCE 13,161 7,832 1,832 12,857 14,917
ENDING BALANCE 7,832$ 12,857$ 832$ 14,917$ 9,917$
SPECIAL REVENUE FUNDS 2011
97
METRO GRANT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2008 2009 2010 2010 2011
REVENUES:
METRO Grant 259,000$ 259,000$ 259,000$ 259,000$ 259,000$
Earnings on Investments 228 - - 13 -
TOTAL REVENUES 259,228 259,000 259,000 259,013 259,000
EXPENDITURES:
Eligible Transportation Projects 259,000 259,000 266,151 259,000 266,164
TOTAL EXPENDITURES 259,000 259,000 266,151 259,000 266,164
NET REVENUES (EXPENDITURES) 228 - (7,151) 13 (7,164)
BEGINNING BALANCE 6,651 7,151 7,151 7,151 7,164
ENDING BALANCE 6,880$ 7,151$ -$ 7,164$ -$
POLICE FORFEITED PROPERTY
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2008 2009 2010 2010 2011
REVENUES:
Fines and forfietures 119,820$ 1,454$ 2,000$ -$ -$
Earnings on Investments - - - - -
TOTAL REVENUES 119,820 1,454 2,000 - -
EXPENDITURES:
Police Operating Supplies 15,991 90,135 14,226 15,148
TOTAL EXPENDITURES 15,991 90,135 14,226 15,148 -
NET REVENUES (EXPENDITURES 103,829 (88,681) (12,226) (15,148) -
BEGINNING BALANCE - 103,829 12,226 15,148 -
ENDING BALANCE 103,829$ 15,148$ -$ -$ -$
SPECIAL REVENUE FUNDS 2011
98
POLICE TRAINING FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2008 2009 2010 2010 2011
REVENUES:
Transfer from escrow accounts 10,561$ -$ -$ -$ -$
Class fees 100 2,722 3,000 - -
TOTAL REVENUES 10,661 2,722 3,000 - -
EXPENDITURES:
Police Training - 402 6,383 6,383 6,598
TOTAL EXPENDITURES - 402 6,383 6,383 6,598
NET REVENUES (EXPENDITURES 10,661 2,320 (3,383) (6,383) (6,598)
BEGINNING BALANCE - 10,661 3,383 12,981 6,598
ENDING BALANCE 10,661$ 12,981$ -$ 6,598$ -$
FIRE TRAINING
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2008 2009 2010 2010 2011
REVENUES:
LEOSE Grants 812$ 791$ -$ 706$ 706$
Other Grants -$ -$ -$ -$ 1,180$
Car Seat Fines/Donations - - - - -
Earnings on Investments - - - 15 -
TOTAL REVENUES 812 791 - 721 1,886
EXPENDITURES:
Fire Department training 489 - 8,439 1,281 2,680
Operating Supplies - - - - 5,553
TOTAL EXPENDITURES 489 - 8,439 1,281 8,233
NET REVENUES (EXPENDITURES 324 791 (8,439) (560) (6,347)
BEGINNING BALANCE 7,324 7,648 8,439 8,439 7,879
ENDING BALANCE 7,648$ 8,439$ -$ 7,879$ 1,532$
SPECIAL REVENUE FUNDS 2011
99
GOOD NEIGHBOR FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2008 2009 2010 2010 2011
REVENUES:
Donations -$ 178$ -$ 20$ -$
Interest - - - 4 -
TOTAL REVENUES - 178 - 24 -
EXPENDITURES:
Parks and Recreation - 177 2,500 50 -
TOTAL EXPENDITURES - 177 2,500 50 -
NET REVENUES (EXPENDITURES - 1 (2,500) (26) -
BEGINNING BALANCE 2,366 2,366 2,500 2,367 2,341
ENDING BALANCE 2,366$ 2,367$ -$ 2,341$ 2,341$
CAPITAL PROJECT FUNDS 2011
101
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 six active 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 and contributions.
TRANSPORTATION IMPROVEMENT FUND
The Transportation Improvement Fund accounts capital projects to improve roads and the
associated drainage issues.
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.
CITY HALL/PUBLIC SAFETY EXPANSION FUND
The City Hall/Public Safety Expansion Fund accounts for the certificates of obligation
designated to expand and remodel the public safety facilities and certain parts of City Hall.
WATER AND SEWER CAPITAL RESERVE FUND
The Water and Sewer Capital Reserve Fund accounts for funds set aside to be used for Capital
Projects related to the Water and Sewer Utility System.
CAPITAL PROJECT FUNDS 2011
102
CAPITAL PROJECT FUND
The Capital Project Fund anticipated no activity for the 2010 budget. In 2009, the certificate of
obligation debt issued totaled $1,295,000 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). Straggling expenditures from the drainage project were paid in
2010.
2011 Appropriations
Appropriations for 2011 total $270,900 and are detailed on the following page.
CAPITAL PROJECT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2008 2009 2010 2010 2011
REVENUES:
Certificates of Obligation -$ 1,295,000$ -$ -$ -$
Premium on Certificates Sold - 12,431 - - -
Transfer from Capital Reserve Fund - 475,000 - - -
Transfer from Water & Sewer Fund (401)- 100,000 - - -
Transfer from General Fund (001)280,000 - - - -
Earnings on Investments 251 39,353 - 6,500 -
TOTAL REVENUES 280,251 1,921,784 - 6,500 -
EXPENDITURES
Transfer to Drainage Improvement Fund (325) -$ 800,000$ -$ -$ -$
Construction Costs 28,332 247,977 - 40,000 -
Miscellaneous Projects 75,415 - - - 270,900
Emergency Preparation & Recovery 87,405 - - - -
Bond Issuance Costs - 54,876 - - -
TOTAL EXPENDITURES 191,152 1,102,853 - 40,000 270,900
BEGINNING BALANCE (519,217) (430,117) - 388,814 355,314
ENDING BALANCE (430,117)$ 388,814$ -$ 355,314$ 84,414$
CAPITAL PROJECT FUNDS 2011
103
Capital projects planned for the 2011 budget are as follows:
CAPITAL PROJECT FUND
2011 PROJECT SCHEDULE
City Hall/Public Safety Expansion - FF&E for Fire 95,000
Total Fire Projects 95,000
City Hall/Public Safety Expansion - FF&E for Finance 12,500
Total Finance Projects 12,500
Public Works Fleet Roof Repairs 25,000
Public Works Lunch Room & Offices Roof Repairs 20,000
Public Works Fleet Maintenance Improvements 15,000
Awning for WUPRC Pump Area 10,000
Gutter Leaf Guards - Municipal Buildings 7,500
Total Public Works Projects 77,500
Administration 5,000
Total Administration Projects 5,000
Parks & Recreation - Irrigation Controller Replacements (5)6,000
Colonial Tennis Court Shade Structure & Furniture 10,500
Colonial Park Pavilion Picnic Table 1,200
Colonial Park Pool Deck Furniture 4,000
Networking Cable drops for Community Building 3,000
WUPRC - Office & Breakroom Window Coverings 1,200
Colonial Aquatic Play Feature - Floating Alligator 6,000
Colonial Play Features UV Covers 3,000
Portable Sound System 2,000
Colonial Pool Deck Shade Structure & Cabanas - NE Deck 17,000
Weir Park fence repairs & painting 15,000
Colonial Park bike racks 1,500
Colonial Park pool drainage - SW corner 3,000
WUPRC Control Desk display case 2,500
WUPRC Artwork 5,000
Total Parks & Recreation Projects 80,900
TOTAL CAPITAL PROJECTS 270,900
CAPITAL PROJECT FUNDS 2011
104
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 $1,850,000 advanced from the General
Fund to be transferred to the Capital Reserve Fund.
The reconstruction project was substantially complete in 2009; however, the City will likely be
required to fund drainage retention on Bray’s Bayou before the Harris County Drainage District
will allow the increased outflow from Poor Farm Ditch. No appropriation of funds for this
requirement has yet been included.
TRANSPORTATION IMPROVEMENT FUND (DRAINAGE FUND)
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2008 2009 2010 2010 2011
REVENUES
METRO Grant 3,841,500$ -$ -$ -$ -$
Harris County Grant 1,450,000 - - - -
Bond Proceeds - - - - -
Other - - - - -
Earnings on Investments - - - - -
Transfer from General Fund - - - - -
Transfer from Capital Project Fund - 800,000 - - -
TOTAL REVENUES 5,291,500 800,000 - - -
EXPENDITURES
Transportation improvements 2,994,687 - - - -
Drainage mitigation/retention
Professional Services - 54,354 - 8,222 -
Construction Costs - 2,861,040 - 52,548 -
Miscellaneous Projects - - - - 37,500
Bond Issuance costs - - - - -
Transfer to Emergency Drainage Fund (350)- 14,373 - - -
Transfer to Capital Reserve (304)1,850,000 1,500 - - -
TOTAL EXPENDITURES 4,844,687 2,931,268 - 60,770 37,500
BEGINNING BALANCE 2,104,128$ 2,550,941$ 124,000$ 419,673$ 358,903$
ENDING BALANCE 2,550,941$ 419,673$ 124,000$ 358,903$ 321,403$
CAPITAL PROJECT FUNDS 2011
105
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 2010, $60,000 was transferred from the General Fund reserves and $64,600 is
expected to be transferred from the General Fund in 2011. These transfers are
projections of excess General Fund Reserves for the fiscal year.
In 2010, $300,000 was transferred to the Technology Management Fund to finance much
needed technology capital and infrastructure that has been identified since the start up of
the Technology Management Fund in 2007. 2011 appropriations are not yet specific, but
are appropriated as projects are approved by council.
CAPITAL RESERVE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2008 2009 2010 2010 2011
REVENUES
Transfer from Transportation Improvement Fund (325) 1,850,000$ 1,500$ -$ -$ -$
Transfer from Infrastructure Fund (320)- - - 13,047 -
Transfer from General Fund (001)- 511,240 60,000 60,000 64,600
Transfer from Contruction Fund (330)- - - 5,897 -
Transfer from Sidewalk Construction Fund (329)- - - 1,421 -
Earnings on Investments - - - 2,400 -
Other 38,829 - - - -
TOTAL REVENUES 1,888,829 512,740 60,000 82,765 64,600
EXPENDITURES
Transfer to Streetlight Improvement Fund 941,000 250,000 - - -
Transfer to Capital Project Fund 280,000 475,000 - - -
Transfer to Technology Management Fund - 50,000 300,000 300,000 -
Construction Costs - City Hall Security Measures 41,977 8,805 - - -
Any Purpose Authorized by Council - - 392,538 100,000 102,151
TOTAL EXPENDITURES 1,262,977 783,805 692,538 400,000 102,151
BEGINNING BALANCE -$ 625,851$ 632,538$ 354,786$ 37,551$
ENDING BALANCE 625,851$ 354,786$ -$ 37,551$ -$
CAPITAL PROJECT FUNDS 2011
106
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. 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
$389,141 was allocated from the Hurricane Ike insurance proceeds related to those
buildings.
The project is scheduled for completion in 2010.
RECREATION FACILITIES CONSTRUCTION FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2008 2009 2010 2010 2011
REVENUES:
Bond Proceeds -$ 8,800,000$ 5,000,000$ 5,000,000$ -$
Premium on Sale of Bonds - 188,764 - - -
Transfer from 2010 Certificates of Obligation Fund (327) - - - 118,476 -
Transfer from 2010A Certificates of Obligation Fund - - - 705,000 -
Donations - Friends of West U Parks - - - 250,000 -
Donations - Other - - - 11,470 -
Insurance proceeds - IKE - 154,248 - 264,471 -
Transfer from Friends of West U Fund - 1,054,744 - 7,231 -
Transfer from Tree Replacement Fund - - - 14,000 -
Transfer from General Fund (001)- - - - -
Sale of Capital Assets - - - 31,332 -
In-Kind Property Exchange - 419,445 - - -
Earnings on Investments - - - 3,344 -
TOTAL REVENUES -$ 10,617,201$ 5,000,000$ 6,405,324$ -$
EXPENDITURES
Professional Services -$ 957,196$ -$ 164,544$ -$
Construction Costs - 8,098,590 5,000,000 5,341,036 -
Other Construction Costs - 1,155,820 - 685,819 -
Furniture, Fixtures & Equipment - - - 447,759 -
Bond Issuance Costs - 171,761 - - -
TOTAL EXPENDITURES - 10,383,367 5,000,000 6,639,158 -
BEGINNING BALANCE - - - 233,834 -
ENDING BALANCE -$ 233,834$ -$ -$ -$
CAPITAL PROJECT FUNDS 2011
107
CITY HALL/PUBLIC SAFETY EXPANSION FUND
In 2010, the council approved a $6.9 million Certificate of Obligation debt issuance for
the purpose of constructing an expansion of the current City Hall for public safety
improvements and enhancements. The project is scheduled for completion in 2011.
2010 CERTIFICATES OF OBLIGATION FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2008 2009 2010 2010 2011
REVENUES:
Bond Proceeds -$ -$ -$ 6,900,000$ -$
Transfer from 2010A Certificates of Obligation Fund - - - - 880,000
Earnings on Investments - - - 14,000 3,000
TOTAL REVENUES -$ -$ -$ 6,914,000$ 883,000$
EXPENDITURES
Professional Services -$ -$ -$ 374,500$ -$
Construction Costs - - - 3,000,000 3,712,175
Other Construction Costs - - - 250,000 91,849
Furniture, Fixtures & Equipment - - - - 250,000
Recreation Center Generator - - - 118,476 -
TOTAL EXPENDITURES - - - 3,742,976 4,054,024
BEGINNING BALANCE - - - - 3,171,024
ENDING BALANCE -$ -$ -$ 3,171,024$ -$
CAPITAL PROJECT FUNDS 2011
108
WATER AND SEWER CAPITAL RESERVE FUND
The Water and Sewer Capital Reserve Fund accounts for funds set aside 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 and allow the City to complete large capital
projects on a pay-as-you-go basis. The 2010 anticipated ending fund balance is $444,085,
with 2011 adding $950,000 from the Water and Sewer Fund for such projects.
Two projects in the 2009 budget were planned for completion in 2010 - painting the
Wakeforest elevated storage tank and replacing the belt press at the wastewater treatment
plant. The elevated storage tank painting project was accepted at the July 26, 2010
regular council meeting. The replacement of the belt press was delayed due to a
potential reimbursement grant for a generator replacement from a Community
Development Block Grant administered by the Texas Department of Rural Affairs. The
belt press and generator replacements are moving forward in 2011 with an anticipated
reimbursement in the amount of $230,000 for the generator.
The 2011 budget includes appropriations for the generator replacement ($540,000) belt
press filter replacement ($350,000), disinfection equipment replacement ($112,000), and
a water meter audit to determine and verify the stock in the ground as compared to the
information in the billing system ($50,000), totaling $1,052,000.
Capital expenditures totaling $1,725,000 are planned over the next five years. These
include the following:
Fiscal Year Amount
Steel Storage Tank Painting 2012 $ 262,500
Water Well Rehabilitation 2012 250,000
Liftstation Renovations 2012 30,000
Total 2012 $ 542,500
Belt Press Filter Replacement 2013 350,000
Liftstation Renovations 2013 30,000
Steel Storage Tank Painting 2013 262,500
Total 2013 $ 642,500
Liftstation Renovations 2014 30,000
Water Well Rehabilitation 2014 250,000
Total 2014 $ 280,000
Liftstation Renovations 2015 30,000
Total 2015 $ 30,000
Liftstation Renovations 2016 30,000
Screw Pump Renovations 2016 200,000
Total 2016 $ 230,000
CAPITAL PROJECT FUNDS 2011
109
WATER AND SEWER CAPITAL PROJECTS
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2008 2009 2010 2010 2011
REVENUES
Transfer from Water & Sewer Fund 250,000$ -$ 950,000$ 950,000$ 950,000$
Grant - - - - 230,000
Earnings on Investments 4,030 2,094 - 900 500
TOTAL REVENUES 254,030 2,094 950,000 950,900 1,180,500
EXPENDITURES
Professional Services 23,168 - - - -
Construction Costs - 22,547 650,000 500,000 -
Transfer to W&S Fund - 217,224 - - -
Projects
Generator Replacement - - - - 540,000
Belt Press Filter Replacement - - - - 350,000
Disinfection Equipment Replacement - - - - 112,000
Water Meter Audit - - - - 50,000
Liftstation Renovations - - - - -
Water Well Rehabilitiation - - - - -
Steel Storage Tank Painting - - - - -
Screw Pump Renovations - - - - -
- - - - -
TOTAL EXPENDITURES 23,168 239,771 650,000 500,000 1,052,000
BEGINNING BALANCE -$ 230,863$ -$ (6,815)$ 444,085$
ENDING BALANCE 230,863$ (6,815)$ 300,000$ 444,085$ 572,585$
City of West University Place
Harris County Texas
Ordinance No 1930
AN ORDINANCE APPROVING AND ADOPTING A BUDGET FOR THE FISCAL
YEAR BEGINNING JANUARY 1 2011 AND ENDING DECEMBER 31 2011
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 2011 and ending December 31 2011 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 1The 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 2011 and ending December 31 2011 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 2011 and ending
December 31 2011
Section 3 That the sum of FOURTEEN MILLION TWO HUNDREDELEVEN
THOUSAND EIGHT HUNDRED SEVENTYSEVEN AND NO100 DOLLARS
14211877 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 EIGHT MILLION ONE HUNDRED TWELVE
THOUSAND ONE HUNDRED TWENTYTHREE AND NO100 DOLLARS
8112123 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 SEVEN MILLION ONE HUNDRED EIGHTYSIX
THOUSAND TWENTYTWO AND NO100 DOLLARS 7186022 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 SEVEN HUNDRED TWENTY
FIVE THOUSAND THREE HUNDRED SEVENTEEN AND NO100 DOLLARS
1725317 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 TWO MILLION ONE HUNDRED SEVENTY
THOUSAND THREE HUNDRED AND NO100 DOLLARS 12170300 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 ONE HUNDRED THIRTYTHREE THOUSAND
AND NO100 DOLLARS 133000 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 SIXTY THOUSAND FIVE
HUNDRED FIFTYNINE AND NO100 DOLLARS 1060559 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 ADOPTED AND SIGNED ON this 25th day of
October 2010 of wB
SIGNED
Z6j
Bob Kef yr Mayo
RECOMMENDED
24VfiY2
Michael ss City Manager
sr
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y
T
Lenz City Secretary
REVIEWED
Alan Petrov City Attorney