HomeMy WebLinkAbout2012 Operating Budget
2012
OPERATING
BUDGET
CITY OF WEST UNIVERSITY PLACE ANNUAL BUDGET 2012
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 2012 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 2012 Annual Operating Budget functions as a tool, formally communicating the City’s financial
and operating plan for the coming year.
FORMAT
The 2012 Annual 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 2012 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 2012. 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 2012. 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.
TABLE OF CONTENTS 2012
Introduction
City Manager’s Budget Message………………………………………………………. 7 – 16
Organization Chart……………………………………………………………………... 17
Budget Summaries
2012 Budget at a Glance……………………………………………………………….. 20
Comparison of 2011 Budget to 2012 Proposed………………………………………... 21
2012 Combined Summary of Revenues, Expenditures and Fund Balance/Retained
Earnings…………………………………………………………………………………
22
General Fund
Summary Discussion………………………………………………………………...…. 26 - 37
Administration………………………………………………………………………….. 39 - 43
Finance……………………………………………………………………………......... 45 – 48
Police…………………………………………………………………………………… 51 – 54
Fire……………………………………………………………………………………... 57 - 59
Public Works…………………………………………………………………………… 61 - 71
Parks and Recreation…………………………………………………………………… 73 - 81
Debt Service Fund
Summary Discussion…………………………………………………………………… 83 - 86
Water and Sewer Fund
Summary Discussion…………………………………………………………………… 89 - 93
Utility Billing - Finance………………………………………………………………... 95 – 97
Operations…………………………………………………………………………….... 99 - 102
Solid Waste Fund
Summary Discussion…………………………………………………………………… 105 – 107
General Services, Curbside Recycling, Recycling Facility……………………………. 107 - 113
Internal Service Funds
Employee Benefit Fund………………………………………………………………… 116 – 117
Vehicle Replacement Fund…………………………………………………………….. 118 – 119
Technology Management Fund………………………………………………………… 120 – 122
Equipment Replacement Fund…………………………………………………………. 123
Special Revenue Funds
Parks Fund……………………………………………………………………………… 127
Court Technology Fund………………………………………………………………... 127
Tree Replacement Fund………………………………………………………………... 128
Court Security Fund……………………………………………………………………. 128
METRO Grant Fund…………………………………………………………………… 129
Police Forfeited Property Fund………………………………………………………… 129
Police Training Fund…………………………………………………………………… 130
Fire Training Fund……………………………………………………………………... 130
Good Neighbor Fund…………………………………………………………………… 131
Capital Projects Funds
Capital Project Fund……………………………………………………………………. 135
Transportation (Drainage) Improvement Fund………………………………………… 136 – 137
Capital Reserve Fund…………………………………………………………………... 138
Recreation Facilities Construction Fund……………………………………………….. 140 – 141
City Hall/Public Safety Expansion Fund………………………………………………. 142
Water and Sewer Capital Reserve Fund………………………………………………... 144 - 146
Ordinances
Adopting 2012 Budget…………………………………………………………………. 149 - 152
Levying and Assessing Ad Valorem Taxes for 2011…………………………………... 153 - 155
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City of West University Place
A Neighborhood City
October 24, 2011
Honorable Mayor Bob Fry
City Council Members
City of West University Place
3800 University Boulevard
West University Place, Texas 77005
Dear Mayor Fry and City Council Members:
In compliance with State law, the City’s Charter, and good management practices, I am pleased
to submit the Proposed 2012 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
without a tax rate increase in the coming year.
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.
This budget recommends a tax rate the same as for the prior year. This proposed rate is below
the Effective Tax Rate, which means that the average property owner will see their property tax
bills decrease.
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 a 1% adjustment to the salary structure as well as a 1% salary increase for
all employees effective January 1, 2012. Additionally, an average 1.5% pay-for-performance
plan for all full-time employees on anniversary date is included. This continues the directive of
Council 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.
8
2012 BUDGET SUMMARY
The 2012 Budget anticipates approximately $35.5 million in revenues and other incoming
sources, with approximately $37.8 million in expenditures, which is balanced by the fund
balance reserves. Revenue of $15.2 million from property taxes will be $41,680, or 0.2%, more
than the prior year’s budget. The increase primarily is a result of new improvements in tax year
2011 that were not in tax year 2010. Revenues from sales and franchise taxes, which are the
principal components of the category “other taxes”, are expected to remain flat in 2012. Charges
for services are expected to be higher in 2012 primarily due to the monthly alarm monitoring fee
increase from $25 to $35 per month. Other revenues, which primarily consist of investment
income, recycling revenue, rental income and Southside Place expense sharing allocations, are
expected to decrease because of a projected decrease in investment and rental income.
Total 2012 projected expenditures of $37.5 million are up compared to the 2011 budget of $36.4
million. The total includes operating expenditures of $27.2 million, spending on capital outlay
of $1.1 million, and debt repayment of $9.5 million. The overall increase is attributable to the
annualized cost of the 2011 salary increases on employee anniversary dates, increases in property
insurance for the new City Hall/Public Safety expansion, electricity and natural gas and
increased maintenance costs in all funds.
SOURCES
This budget projects income sources, excluding Special Revenue Funds, Capital Project Funds
and inter-fund transfers of $28.3 million, available to fund 2012 operations. This is about
$249,737 or 0.88% less than the 2011 revised estimate. Total General Fund revenues, projected
at about $14.1 million, are approximately 3.1% above the 2011 revised estimate.
2011 Estimated 2012 Budget Change % Change
Property Tax 15,265,132$ 15,289,600$ 24,468$ 0.16%
Other Taxes 2,268,270 2,268,200 (70) 0.00%
Licenses, Permits & Fees 340,710 364,600 23,890 7.01%
Fines & Forfeitures 222,930 256,500 33,570 15.06%
Charges for Services 10,016,780 9,574,793 (441,987) -4.41%
Other Revenue 426,108 536,500 110,392 25.91%
Transfers 1,207,383 1,861,850 654,467 54.21%
Total Revenues 29,747,313$ 30,152,043$ 404,730$ 1.36%
Even though the 2011 assessed values have decreased slightly from 2010 values, this budget
recommends maintaining the City’s current ad valorem property tax rate of $0.37411 per $100
assessed valuation, which is 0.9% below the current Effective Tax Rate of $0.37741 cents.
Property Taxes
The City’s tax rate is made up of two components. One covers maintenance and operations,
while the other pays debt service. A 0.50% decline in assessed valuation and an increase in the
debt service requirement in 2012 necessitates an increase in the debt service proposed tax rate of
$0.18936 per $100 assessed valuation. The tax rate needed to support these payments is
expected to remain stable as assessed values remain stable. Conversely, the maintenance and
operations tax rate will decrease $0.00968 to $0.18475 per $100 assessed valuation.
9
Levy Rate/
$100
Monthly
Cost /
Typical
Family
Levy Rate/
$100
Monthly
Cost /
Typical
Family
Maintenance & Operations $0.18475 $111.27 $0.19443 $119.10 ($7.82)
Debt Service $0.18936 $114.05 $0.17968 $110.06 $3.99
$0.37411 $225.32 $0.37411 $229.16 ($3.84)
Average taxable value $722,733 $735,044
FY 2012 / TY 2011 FY 2011 / TY 2010
Comparison of Property Taxes: Tax Years 2011 vs. 2010
Monthly
Increase/
(Decrease)
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 an increase in the alarm monitoring monthly fee from $25 to $35. This fee has not
been increased since its implementation in the late 1990’s. The increase is consistent with the
CPI increases over the applicable period and will cover the cost of providing the service.
Fees and Charges
Property Tax
51%
Other Taxes
7%
Licenses, Permits & Fees
1%
Fines & Forfeitures
1%
Charges for Services
32%
Other Revenue
2%
Transfers
6%
2012 REVENUES - GENERAL, DEBT SERVICE, WATER
& SEWER AND SOLID WASTE FUNDS
10
EXPENDITURES
The 2012 Budget proposes total expenditures of $32.7 million for the City’s four major funds. It
devotes $11.3 million, or 34%, to personnel, $8.1 million, or 25%, to operating expenditures,
$238,491, or 1%, to capital purchases, $3.5 million, or 11%, to operating and capital transfers,
and $9.5 million, or 29%, to debt service on the City’s outstanding bonds. An additional $0.9
million is budgeted for expenditures in the Capital Improvements Funds.
2011 Estimated 2012 Budget Change % Change
Personnel 10,653,441$ 11,262,750$ 609,309$ 5.72%
Other Operating 7,384,167 8,090,724 706,557 9.57%
Total Operating 18,037,607 19,353,474 1,315,867 7.30%
Capital Outlay 207,632 238,491 30,859 14.86%
Transfers 2,926,160 3,518,176 592,016 20.23%
Debt Service 9,358,660 9,543,273 184,613 1.97%
Total Expenditures 30,530,060$ 32,653,414$ 2,123,354$ 6.95%
Personnel
34%
Operating
25%
Capital
1%
Transfers
11%
Debt Service
29%
2012 Expenditures - General, Debt Service, Water &
Sewer and Solid Waste Funds
11
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.
Operating Budgets
General Fund – The proposed General Fund budget of $14.99 million is about $786,931, or
5.5%, above the 2011 Budget. The overall increase is attributable to the annualized cost of the
2011 salary increases on employee anniversary dates, increases in property insurance for the new
City Hall/Public Safety expansion, electricity and natural gas and increased maintenance costs in
all funds. Public Safety (Police and Fire) continues to receive a large share of the General Fund
Budget, with combined expenditures totaling $6.28 million. Police and Fire services account for
42% of all General Fund expenditures.
Debt Service Fund – In 2012, the City will pay $8,292,100 of debt service and fiscal agent fees,
an increase of $179,977 over 2011 and is due to the scheduled increases in the existing tax
supported debt.
Funding debt service payments requires an ad valorem tax rate of $.18936 per $100 of assessed
value in tax year 2011, an increase of 5.4% or $0.00968 per $100. This marks only the second
time in ten years that the tax rate dedicated to debt service has increased. This is due to the
scheduled increase in the annual debt service requirements as well as a 0.50 % decrease in
taxable values.
Water and Sewer Fund – This fund’s total budget of $7.5 million is $607,988 or 8.5%, greater
than the 2011 budget. System operations, including the Finance - Utility Billing division, are
appropriated at $6,326,861, including $1,250,000 transferred to the General Fund to reimburse
ADMINISTRATION
7%
FINANCE
12%
POLICE
25%
FIRE
17%
PUBLIC WORKS
21%
PARKS &
RECREATION
16% TRANSFERS OUT
2%
2012 Budget by Department
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for costs it incurs on behalf of the W&S Fund and a $700,000 transfer to the Water & Sewer
Capital Projects Fund to cash fund necessary capital projects.
Water and Sewer Revenue debt service for 2012 is $1,251,173 (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 Water and Sewer Fund. The debt service payment for the refunding bonds is included in the
General Debt Service Fund; therefore, there is a transfer to the General Debt Service Fund to
fund the Water and Sewer portion of the refunding debt. The total debt service for the remaining
bonds will steadily decrease from a high of $1.25 million in 2012 to $985,080 with the final
payment on February 1, 2022.
Currently, there is no proposed increase in the water and wastewater rates charged to our
customers. News of impending rate increases from the City of Houston will require additional
rate increases to keep pace with 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.
Solid Waste Fund – The direct cost of collecting and disposing of solid waste is expected to
increase $59,155 or 3.4%, over the prior year budget. The increases are primarily attributable to
the following:
1. Funding the full year cost of the 2011 anniversary date salary increases;
2. An average 1.5% pay-for-performance salary increase on anniversary date and
3. Funding for a study and customer survey regarding automated solid waste collection.
Currently, there is no proposed increase in the solid waste collection fee. The increase in
recycling revenue is expected to cover these appropriation increases.
Internal Service Funds provide accounting and budgetary controls for expenditures common to
all funds. West U has established four such Internal Service Funds.
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 $2.06 million are expected from operating funds, plus $346,800 from employee/retiree
contributions and other miscellaneous earnings. Expenditures for benefits are expected to be
$2,367,900, a 9.1% increase from the amount budgeted in 2011. This increase is primarily due to
appropriations for payouts to employees that may retire in 2012.
Vehicle Replacement Fund - The Vehicle Replacement Fund (VRF), formerly called the
Equipment Replacement Fund, allocates charges to the major operating funds based on an
estimated depreciation and replacement cost of existing vehicles in those funds. The allocation is
used to purchase vehicles routinely used to provide City services. In 2012, expenditures are
expected to be $128,500 which includes two Police vehicles, a larger Fire SUV command vehicle
and the purchase of a medium duty dump truck for Water & Sewer Utility Operations.
13
Technology Management Fund – Since 2007, the management of the City’s funding of critical
technology is financed through the Technology Management Fund. In 2012, managing,
supporting and replacing computers, networks, and communication equipment are expected to
cost $1,262,700. This is approximately a $202,141, or 19.1%, increase over the prior year
budget, primarily attributable to funding appropriated for Phase I of II of the costs associated with
the transition from the Harris County to the City of Houston radio system. Phase II will be
included in the 2013 budget. As with all of the Internal Service Funds, the Technology
Management Fund is financed by changes to operating funds.
Equipment Replacement Fund – The Equipment Replacement Fund (ERF) is a new fund
beginning in 2012. The seed funding comes from a transfer from excess General Fund reserves.
The ERF will be used to finance the purchase of equipment routinely used in providing the
City’s services. The ERF will operate in the same manner as the VRF in that each City
Department will make contributions to the ERF based on the estimated life and replacement cost
of the equipment it uses. The ERF will purchase equipment when a combination of age and
repair cost indicates that the machine has reached the end of its service life. No expenditures are
planned for 2012.
This budget increases staffing levels by 2 to 125 Full Time Equivalent (FTE). The General Fund
has a net increase of 2 patrol officer positions. 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 2004. 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.
Employee Staffing
Department 2004 2005 2006 2007 2008 2009 2010 2011 2012
GENERAL FUND
Administration 4 5 4 4 4 5 5 5 5
Finance 9 9 8 8 8 7 7 6 6
Police 33 32 32 32 32 32 32 33 35
Fire 24 25 25 24 24 24 24 23 23
Parks & Recreation 8 8 8 10 10 10 11 11 11
Public Works 21 21 21 20 19 19 21 20 20
Technology Fund - - - 2 3 3 3 3 3
WATER & SEWER FUND
Finance - - - - - - - 2 2
Operations 14 14 14 14 12 12 12 12 12
SOLID WASTE FUND
Operations 7 7 7 7 7 7 7 8 8
Total City FTEs 120 121 119 121 119 119 122 123 125
Full-Time Equivalent (FTE) Position Summary: 2004 to 2012
This budget includes a 1% structure and applicable salary adjustment for all full-time employees
effective January 1, 2012 as well as an average 1.5% pay-for-performance anniversary date
salary increase for all full-time employees. This is a continuation of the compensation program
Wages and Benefits
14
approved by Council in 2008. The funding rate for the Texas Municipal Retirement System
(TMRS) was reduced from 15.71% of payroll to 10.40%. This decrease was made possible by
changes in the structure of the TMRS funds under the recently passed SB350 legislation.
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.
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 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 is as follows:
Capital Projects
Water and Sewer Capital Improvement Projects: Two new projects totaling $268,000 are
planned for 2012 – lift station renovations ($18,000) and water well rehabilitation ($250,000).
Capital expenditures totaling $3.0 million are planned over the next five years.
ECONOMIC CONDITION AND OUTLOOK
West U continues to enjoy an enviably stable outlook, with property values at $4.06 billion, up
138.2% 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 ratings on a year-to-year basis. This extremely good credit rating
will help the City in these very uncertain financial times.
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:
15
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 2012 Budget provides for a 1%
structure and applicable salary adjustments as well as an average 1.5% 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.
This Budget uses zero-based budgeting for all appropriations. Zero-based budgeting starts from a
"zero base" and every activity or service within a department was analyzed for its needs and
costs. The departmental budgets were then built around what is needed for the upcoming fiscal
year.
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 2011. From that review, the 2012 budget includes a
$10 fee increase for the monthly alarm monitoring service from $25 to $35 per month. Other
rate increases approved by council at the October 24, 2011 regular council meeting have not
been included in this budget estimate. All rate increases will be effective January 1, 2012.
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 2012 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.
The City is completing the scheduled improvements to the recreational facilities with the
remodeling of the Scout House. Additionally, we are completing the previously approved
portion of the wastewater treatment plant rehabilitation project. Our program in the upcoming
year includes the continued rehabilitation of the wastewater treatment plant, the rehabilitation of
a number of lift stations and one of our water wells and the exploration of total rehabilitation for
streets that were not addressed in the prior years’ infrastructure capital improvement program.
The City will maintain reserves adequate to ensure that resources are available annually for
the replacement of service vehicles and equipment.
The City’s Equipment Replacement Fund reserves are sufficient to replace necessary vehicles and
equipment on an annual basis.
The City will maintain financial reserves adequate to protect the community against
unforeseen events.General Fund Reserves will be maintained at 20 percent of the estimated
revenue for the current Annual Budget:10 percent for unforeseen events and 10 percent for
unexpected revenue shortfalls.All other operating fund reserves will be maintained at 10
percent of the estimated revenue for the Current Budget.
Based upon this policy and the limitations for increasing the tax rate,this Budget recommends
transferring $200,000 of excess funds from the General Fund to the Capital Reserve Fund and an
additional $60,000 transferred to the newly created Equipment Replacement Fund.All operating
reserves are at the target established by this policy.
I commend the City staff for their many hours of diligence,dedication,and work in preparing
this document.I further appreciate the determination and effort of the City Council in providing
direction and parameters essential to this budgeting process.Through this collaborative effort,
we are able to assure and maintain the quality of life that the citizens of West University Place
have come to expect and enjoy.
Michael Ross
City Manager
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The City of West University Place, Texas
MAYOR &
CITY COUNCIL
City Secretary City Manager
Fire Department
Fire Prevention
Fire Suppression
Emergency Medical
Services
Emergency
Management
Finance Department
Accounting
Treasury
Municipal Court
Police Department
Police Operations
Support Services
Parks & Recreation
Department
Recreation
Maintenance
Senior
Services
Public Works
Department
Development Services
Planning
Operations
General Services
Administration
Department
Human Resources/Risk
Management
Information
Technology
Communications
(Public Outreach)
City Attorney
Appointed Boards,
Commissions, Judges
& Prosecutors
BUDGET SUMMARIES 2012
-BUDGET SUMMARJE12
CITY OF VEST UNIVERSITY PLACE,TEXAS
BUDGET SUMMARY COMPARISON
2012 BUDGET AT A GLANCE
Revenues
Property Tax
Other Taxes
Licenses,Permits &Fees
Fines &Forfeitures
Charges for Services
Other Revenue
Transfers
Total Revenues
Expenditures
Personnel
Operating
Capital
Transfers
Debt Service
Total Expenditures
General Debt Service Water &Sewer Solid Waste
Fund Fund Fund Fund Total
5 7.559.500 $7.730.100 $-S -$15.289,600
2.268.200 ---2.268.200
364.600 ---364.600
256.500 ---256.500
1,889,800 -6,369.093 1,315.900 9,574.793
230,200 2,000 1,500 302,800 536500
1,560,000 301,850 --1,861,850
$14,128,800 $8,033,950 $6,370,593 $1,618,700 $30,152,043
$9.623.750 $-S 1.092.100 $546,900 $11.262.750
3,646.391 -3.224.261 1,220.072 8.090,724
160.491 -60,500 17,500 238.491
1.568.176 -1.950.000 -3.518,176
-8,292,100 1,251.173 -9,543.273
$14,998,808 $8,292,100 $7.578,034 $1,784,472 $32,653,414
Capital Improvement Funds
General
Water &Sewer
2012 REvENuEs -GENERAL,DEBT
SERVICE,WATER &SEWER AND
SOLID WASTE FUNDS
Property Tax
51%
$623,952
268.000
$891.952
2012 Expenditures -General,
Debt Service,Water &Sewer
and Solid Waste Funds
Transfers
Other Revenue 6%Charges for 2%Services
-
32cc
Debt Service
29%Personnel
34%
Fines &
Forfeitures
1%
Licenses.I’ermiLs
&Fees Other Taxes
CatalJ —_.....Operating
25%
20
BUDGET SUMMARIES [2012
CITY OF WEST UNIVERSITY PLACE,TEXAS
BUDGET SUMMARY COMPARISON
Comparison of 2011 Budget to 2012 Proposed
$14,211,877 $14,998,808 $786,931 5.54%
8,112,123 8,292,100 179,977 2.22%
22,324,000 23,290,908 966,908 4.33%
7,186,022 7,578,034 392,012 5.46%
1,725,317 1,784,472 59,155 3.43%
8,911,339 9,362,506 451,167 5.06%
2,170,300 2,367,900 197,600 9.10%
133,000 128,500 (4,500)-3.38%
1,060,559 1,262,700 202,141 19.06%
3,363,859 3,759,100 395,241 11.75%
$34,599,198 $36,412,514 $1,813,316 5.24%
$16,000,000
$14,000,000
$12,000,000
$10,000,000
$8,000,000
$6,000,000
$4,000,000
$2,000,000
S Budget 2011
S Proposed 2012
Budget
2011
Proposed
2012
Amount of
Increase
(De cre as e)
Percent of
Increase
(Decrease)
Governmental Fund Types:
General Fund
Debt Service Fund
Total
Enterprise Fund Types:
Water &Sewer Fund
Solid Waste Management Fund
Total
Internal Service Fund Types:
Employee Benefit Fund
Equipment Replacement Fund
Technology Management Fund
Total
TOTAL ALL FUND TYPES
$-N
21
BUDGET SUMMARIES 2012
22
Beginning
Balance
(Estimated)Taxes
Licenses,
Permits,
Fees &
Charges for
Services Other Total
Expenditures
and Transfers
Out
Ending
Balance
General Fund 3,698,691$ 9,827,700$ 2,254,400$ 2,046,700$ 14,128,800$ 14,998,808$ 2,828,682$
Debt Service Fund 422,525 7,730,100 - 303,850 8,033,950 8,292,100 164,375
Water and Sewer Fund 1,844,236 - 6,344,093 26,500 6,370,593 7,578,034 636,795
Solid Waste Fund 327,726 - 1,617,900 800 1,618,700 1,784,472 161,954
Capital Project Fund 6,043 - - - - 6,043 -
Capital Reserve Fund 88,919 - - 200,000 200,000 288,919 -
Transportation Improvement Fund 328,990 - - - - 328,990 -
Water and Sewer Capital Reserve 58,558 - - 700,000 700,000 268,000 490,558
Employee Benefit Fund (34,265) - - 2,406,816 2,406,816 2,367,900 4,651
Vehicle Replacement Fund 873,468 - - 438,597 438,597 153,500 1,158,565
Technology Management Fund (8,611) - - 1,271,400 1,271,400 1,262,700 89
Equipment Replacement Fund - - - 60,000 60,000 - 60,000
Parks Fund 13,423 - - - - 5,000 8,423
Court Technology Fund 18,876 - - 14,000 14,000 15,000 17,876
Tree Replacement Fund 48,861 - 8,000 - 8,000 40,000 16,861
Court Security Fund 20,191 - - 5,000 5,000 15,000 10,191
Metro Grant Fund 121,506 - - 259,000 259,000 380,500 6
Police Forfeited Property Fund 15,668 - - - - 15,668 -
Police Training Fund 13,236 - - 1,500 1,500 14,736 -
Fire Training Fund 10,619 - - 4,850 4,850 15,469 -
Good Neighbor Fund 2,765 - - - - - 2,765
Total All Funds 7,871,424$ 17,557,800$ 10,224,393$ 7,739,013$ 35,521,206$ 37,830,839$ 5,561,791$
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 2012
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 2012
26
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 2011 The 2011 Budget projected a revenue total of $13.7 million to
finance the General Fund’s services. Based on collections and data available September 15, 2011,
revenues appear likely to reach $13.76 million, 0.43% or $59,243 above the 2011 Budget
projections. Overall, General Fund revenue expectations will be at or near the budgeted revenue for
2011.
Expenditures Estimated for 2011 The original 2011 Budget appropriated $14.15 million,
excluding transfers out. Based on expenditures through September 15, 2011 and department
estimates to complete the year, the total actual expenditures will be below the appropriated amount
by $534,837, or 3.76%.
Financial Position in 2011 - The City of West University Place’s General Fund is projected to
close 2011 in sound fiscal condition. The 2011 estimated ending fund balance available for
appropriations in 2012 is $3.49 million. This amount represents 24% of the proposed 2012
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 2012 exceeding that target by
$200,000. This excess will be transferred to the Capital Reserve Fund according to Financial
Policies.
Projected 2012 Revenues. The City’s General Fund Revenues for fiscal 2012 are forecast to
increase 3.13% over 2011’s budgeted revenues. Total 2012 revenues are expected to be
approximately $14.13 million.
Revenues from property taxes (current tax, delinquent tax and penalty and interest) will decrease by
$369,350, a 4.89% decrease. The ad valorem tax rate dedicated to maintenance and operations is
proposed to decrease 4.98% to $0.18475 per $100 of assessed value. Taxable value in West
University Place is estimated to decrease $20.4 million or 0.50% to $4.055 billion. New
construction offset the decrease by $16.1 million, and the value decreases of $36.5 million on
existing property makes up the balance of the total net decrease.
Revenue generated by the City’s one-cent sales tax is budgeted at $1.09 million, 0.67% less than
the $1,097,390 budgeted in 2011. Collections of sales tax in 2011 are expected to be $1.09 million.
The decrease can be attributed to the weakened national economy, however, West U has not
experienced the decline in sales tax revenue that other jurisdictions have.
As in the prior year, franchise taxes are expected to provide approximately 8.27% 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
$25,000 in 2012, below the $28,800 estimated to be received in 2011.
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 71.9% over the 2011 budget to $685,300. This increase is due
to an increase in the alarm monitoring monthly fee from $25 to $39. This increase will bring the
GENERAL FUND 2012
27
City’s charge in line with the going market rate for alarm monitoring service. The service will
continue to provide the direct connection to the City’s emergency dispatch, a key advantage over
the private sector alarm monitoring services.
The 2012 budget projects transfers from the Water and Sewer Utility Enterprise Fund ($1,250,000)
and the Solid Waste Collection Fund ($310,000). These payments, both increases over the prior
year, 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, legal services, police, fire, and public works (excluding planning and
development services). The allocation was calculated based on the applicable number of full time
positions in each of the funds.
Expenditures in 2012. The 2012 Budget appropriates $14,998,808, including the transfer of
$200,000 to the Capital Reserve Fund, up 2.5% from the 2011 General Fund’s $14,211,877 budget,
and a $60,000 transfer to the newly created Equipment Replacement Fund to provide seed funding
for high dollar equipment replacement purchases that do not necessarily fit into a debt issuance
financing model. The City’s former Equipment Replacement Fund, used primarily for replacing
vehicles, was renamed the Vehicle Replacement Fund to more accurately describe that fund’s
purpose.
Personnel costs - Personnel costs, including benefits, will amount to $9.6 million, or 64.7% of the
budget, and a 2.8% decrease compared to the corresponding 2011 budget. The City’s portion of
health and dental care benefit costs are projected to total $0.95 million, a decrease of 12.67% from
the 2011 budget due primarily to changes in the employees’ insurance selections. Required
contributions to the Texas Municipal Retirement System are budgeted at $679,900, down 45.8%.
The actuarially determined contribution rate is based on (1) West U’s plan provisions in effect as of
March 1, 2011; (2) the actuarial assumptions and methods adopted by the TMRS Board at their
May 20, 2011 meeting based on the results of the four-year experience study (comparison of actual
to expected plan experience during the period from January 1, 2006 through December 31, 2009);
(3) the restructured funds under the recently passed SB350 legislation; and (4) the reserve fund
distribution smoothed interest credit.
The 2012 budget for employee regular wages is $6,150,700, up 4.2% over 2011. The net increase
is due to a 1% structure adjustment and salary increase as of January 1, 2012, an average 1.5% pay-
for-performance salary increase effective on staff’s anniversary dates, and the addition of two patrol
officers made possible by the increase in the alarm monitoring monthly fee. The budget also
includes the annualization of the average 3% pay-for-performance on anniversary date plan that
was approved in the 2011 budget.
GENERAL FUND 2012
28
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY DEPARTMENT
Actual Actual Budget Estimated Budget
2009 2010 2011 2011 2012
REVENUES:
AD VALOREM TAXES 7,286,707$ 7,947,492$ 7,928,850$ 7,940,100$ 7,559,500$
SALES TAXES 946,726 1,050,079 1,097,390 1,090,000 1,090,000
FRANCHISE TAXES 1,162,420 1,207,429 1,159,720 1,170,800 1,168,200
OTHER TAXES 12,485 11,144 11,160 11,000 10,000
TOTAL TAXES 9,408,337 10,216,144 10,197,120 10,211,900 9,827,700
PERMITS, LICENSES AND FEES 330,155 413,173 340,710 388,220 364,600
CHARGES FOR SERVICES 1,186,941 1,656,098 1,553,180 1,605,195 1,889,800
FINES AND FORFEITURES 161,761 254,625 222,930 256,000 256,500
INVESTMENT EARNINGS 123,434 28,721 97,508 28,800 25,000
OTHER REVENUE 273,212 280,423 283,850 264,426 205,200
TRANSFERS IN 940,000 940,000 1,005,000 1,005,000 1,560,000
TOTAL REVENUES 12,423,840 13,789,183 13,700,298 13,759,541 14,128,800
EXPENDITURES BY DEPARTMENT:
ADMINISTRATION 1,042,444 1,106,347 1,078,948 1,069,520 1,059,200
FINANCE 1,596,154 1,812,158 1,798,593 1,852,363 1,858,930
POLICE 3,199,869 3,158,133 3,350,597 3,150,388 3,688,259
FIRE 2,801,009 2,790,583 2,684,566 2,631,496 2,592,683
PUBLIC WORKS 2,163,961 2,606,160 2,803,567 2,755,074 3,099,826
PARKS & RECREATION 1,853,127 1,782,261 2,431,006 2,153,598 2,439,910
TRANSFERS OUT 511,240 60,000 64,600 64,600 260,000
TOTAL EXPENDITURES 13,167,804 13,315,641 14,211,877 13,677,040 14,998,808
NET REVENUES (EXPENDITURES)(743,964) 473,542 (511,579) 82,501 (870,008)
BEGINNING FUND BALANCE 3,886,611 3,142,647 3,251,648 3,616,189 3,698,691
ENDING FUND BALANCE 3,142,647 3,616,189 2,740,069 3,698,691 2,828,682
ASSIGNED*210,000 210,000 210,000 210,000 210,000
UNASSIGNED FUND BALANCE 2,932,647$ 3,406,189$ 2,530,069$ 3,488,691$ 2,618,682$
* Assigned for City Manager's Contract
GENERAL FUND 2012
29
ADMINISTRATION
7%
FINANCE
12%
POLICE
25%
FIRE
17%
PUBLIC WORKS
21%
PARKS &
RECREATION
16%TRANSFERS OUT
2%
2012 Budget by Department
GENERAL FUND 2012
30
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY ACCOUNT
Actual Actual Budget Estimated Budget
2009 2010 2011 2011 2012
REVENUES:
AD VALOREM TAXES 7,286,707$ 7,947,492$ 7,928,850$ 7,940,100$ 7,559,500$
SALES TAXES 946,726 1,050,079 1,097,390 1,090,000 1,090,000
FRANCHISE TAXES 1,162,420 1,207,429 1,159,720 1,170,800 1,168,200
OTHER TAXES 12,485 11,144 11,160 11,000 10,000
TOTAL TAXES 9,408,337 10,216,144 10,197,120 10,211,900 9,827,700
PERMITS, LICENSES AND FEES 330,155 413,173 340,710 388,220 364,600
FINES AND FORFEITURES 161,761 254,625 222,930 256,000 256,500
CHARGES FOR SERVICES 1,186,941 1,656,098 1,553,180 1,605,195 1,889,800
INVESTMENT EARNINGS 123,434 28,721 97,508 28,800 25,000
OTHER REVENUE 273,212 280,423 283,850 264,426 205,200
TRANSFERS IN 940,000 940,000 1,005,000 1,005,000 1,560,000
TOTAL REVENUES 12,423,840$ 13,789,183$ 13,700,298$ 13,759,541$ 14,128,800$
REGULAR WAGES 5,515,310$ 5,786,068$ 5,902,930$ 5,773,729$ 6,150,700$
PART-TIME WAGES 198,174 298,056 469,895 330,582 401,400
ON CALL 105 900 - 3,880 21,000
OVERTIME 371,442 384,222 353,375 361,149 380,500
LONGEVITY 43,592 37,160 47,536 47,656 45,200
OTHER COMPENSATION 751 1,414 - - -
HEALTH & DENTAL 1,123,867 780,982 1,089,643 912,299 951,600
TMRS 1,072,970 1,194,759 991,008 924,423 679,900
FICA 452,260 483,856 524,564 477,333 535,700
WORKERS COMPENSATION 113,121 75,082 77,799 59,841 103,300
ALLOWANCES 68,046 68,062 71,160 76,430 76,600
OTHER BENEFITS 143,683 62,532 144,485 140,183 248,900
EMPLOYEE RELATIONS 11,725 12,098 19,050 20,300 18,950
EMPLOYEE TUITION - 5,423 - 270 -
RECRUITING & HIRING 9,516 12,464 10,000 12,270 10,000
PERSONNEL 9,124,562 9,203,076 9,701,445 9,140,345 9,623,750
GENERAL FUND 2012
31
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY ACCOUNT
Actual Actual Budget Estimated Budget
2009 2010 2011 2011 2012
OFFICE SUPPLIES 37,332 35,168 41,175 40,975 47,400
OPERATING SUPPLIES 129,700 143,792 159,835 158,365 179,500
FUEL 115,757 162,587 179,000 179,040 278,100
TREATMENT CHEMICALS 11,470 14,199 19,890 25,000 27,000
MISCELLANEOUS 197 16,369 - - -
EQUIPMENT MAINTENANCE 60,311 73,558 99,953 97,983 101,850
VEHICLE MAINTENANCE 112,788 106,213 77,600 78,025 67,500
BUILDING & GROUNDS MAINTENANCE 74,277 104,024 86,020 86,166 222,460
SWIMMING POOL MAINTENANCE 5,032 17,631 41,076 34,500 75,500
DRAINAGE MAINTENANCE 27,250 19,544 30,000 30,000 29,000
STREET MAINTENANCE 33,439 32,644 37,500 37,500 37,000
TRAFFIC CONTROL MAINTENANCE 21,494 18,842 32,400 32,647 36,050
COMMUNICATION 102,171 114,498 87,329 84,445 87,477
ELECTRIC SERVICE 391,561 547,669 570,000 600,000 600,000
NATURAL GAS SERVICE - - - 29,000 29,000
CONSULTANTS 56,456 29,187 32,000 32,591 32,000
LEGAL 185,738 208,314 145,000 175,000 145,000
EQUIPMENT LEASE/RENTAL 29,978 33,536 36,023 38,413 40,900
FACILITIES RENTAL 8,545 7,003 - - -
PROFESSIONAL DUES 20,796 20,829 21,220 22,626 20,792
PUBLICATIONS 26,007 13,565 16,415 15,650 16,120
TRAVEL & TRAINING 96,762 85,443 89,020 86,742 104,060
OTHER CONTRACTED SERVICES 574,144 560,263 628,638 633,578 783,697
INSTRUCTOR FEES 173,595 218,798 335,870 280,782 284,810
TRI-SPORTS 80,000 80,000 80,000 80,000 80,000
GENERAL LIABILITY INSURANCE 5,101 10,576 15,000 12,000 15,000
ERRORS & OMISSIONS 20,197 20,236 25,000 22,000 25,000
APPREHENSION & JAILING 523 442 1,000 1,000 1,000
LAW ENFORCEMENT LIABILITY 12,512 13,203 14,000 14,000 14,000
CRIME COVERAGE FIDELITY 1,761 1,573 1,800 1,800 1,800
AUTO LIABILITY 26,903 25,014 27,000 27,000 30,000
AUTO PHYSICAL DAMAGE 15,902 17,533 16,500 17,200 16,500
REAL & PERSONAL PROPERTY 38,472 52,299 110,000 110,000 119,000
DEDUCTIBLE - 2,419 8,000 10,000 10,000
COMMUNITY RELATIONS 43,642 36,915 42,000 38,500 39,875
BOARDS AND COMMITTEES 2,960 3,455 4,000 4,000 4,000
ELECTION EXPENSE 11,647 - 13,000 13,000 -
CAPITAL OUTLAY 111,511 88,421 100,848 100,847 160,491
TRANSFERS OUT 1,332,375 1,131,805 1,241,320 1,241,320 1,568,176
CONTINGENCY 44,999 45,000 45,000 45,000 45,000
OPERATING 4,043,305$ 4,112,564$ 4,510,432$ 4,536,695$ 5,375,058$
TOTAL EXPENDITURES 13,167,868$ 13,315,641$ 14,211,877$ 13,677,040$ 14,998,808$
GENERAL FUND 2012
32
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GENERAL FUND 2012
34
GENERAL FUND
DETAIL STATEMENT OF REVENUES
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
CURRENT YEAR PROPERTY TAXES 7,217,609$ 7,887,968$ 7,865,790$ 7,873,600$ 7,493,000$
PRIOR YEAR PROPERTY TAXES 26,500 17,087 21,600 25,100 25,500
PENALTY AND INTEREST 42,599 42,437 41,460 41,400 41,000
COLLECTION FEES - - - - -
AD VALOREM TAXES 7,286,707 7,947,492 7,928,850 7,940,100 7,559,500
SALES TAX 946,726 1,050,079 1,097,390 1,090,000 1,090,000
SALES TAXES 946,726 1,050,079 1,097,390 1,090,000 1,090,000
MIXED BEVERAGE TAX 12,485 11,144 11,160 11,000 10,000
OTHER TAXES 12,485 11,144 11,160 11,000 10,000
ELECTRICITY 550,482 550,446 550,370 550,800 551,100
NATURAL GAS 208,941 241,356 197,800 195,000 195,000
TELEPHONE 227,765 251,900 240,000 265,000 265,000
CABLE 175,231 163,728 171,550 160,000 157,100
FRANCHISE TAXES 1,162,420 1,207,429 1,159,720 1,170,800 1,168,200
TOTAL TAXES 9,408,337 10,216,144 10,197,120 10,211,900 9,827,700
BUILDING PERMIT 110,101 136,717 115,510 136,720 127,900
PLUMBING PERMIT 42,324 56,811 45,800 55,000 51,300
HVAC PERMIT 18,982 34,649 23,220 35,400 29,700
FENCE AND SIDEWALK PERMIT 36,758 20,291 29,840 27,000 28,100
ENCROACHMENT PERMIT 100 - - 200 -
ELECTRICAL PERMIT 14,438 30,403 18,130 28,800 24,500
TREE DISPOSITION FEE 14,682 19,930 16,440 19,300 17,900
LOW IMPACT INSPECTION FEE 7,665 8,045 6,910 8,200 8,000
HOUSING INSPECTION FEE - - - - -
ALARM PERMIT 40,820 42,535 42,210 43,700 42,500
PARKING PERMIT - - - - -
DRAINAGE PERMIT 3,033 2,638 2,770 3,900 3,300
TREE REMOVAL PERMIT 450 500 450 400 200
FIRE SPRINKLER PERMITS 215 235 - 500 200
UTILITY SERVICE CONNECTION FEE 6,955 - - - -
PET LICENSES 2,120 1,160 1,930 1,500 1,600
ALCOHOLIC BEVERAGE PERMIT 2,685 3,095 2,610 2,600 3,100
ELECTRICAL CONTRACTOR PERMIT 6,430 11,156 4,890 5,000 6,300
CONTRACTOR PERMIT 22,400 45,009 30,000 20,000 20,000
PERMITS, LICENSES AND FEES 330,155 413,173 340,710 388,220 364,600
GENERAL FUND 2012
35
GENERAL FUND
DETAIL STATEMENT OF REVENUES
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
PLAN CHECKING FEE 50,079 66,648 54,050 66,650 58,400
ZPC & ZBA FEES 7,732 2,595 7,020 5,000 2,600
BUILDING STANDARDS FEE 557 800 - 1,250 -
RE-INSPECTION FEE 9,545 2,985 7,460 5,000 5,400
PLAT REVIEW FEE - - - -
PREMATURE WORK FEE 6,108 7,204 6,700 7,210 5,500
AMBULANCE SERVICE 113,662 127,809 127,820 127,900 127,000
CHILD SAFETY 17,700 17,557 17,590 17,560 17,600
ALARM MONITORING 367,147 378,576 398,600 396,312 685,300
OTHER FEES AND PERMITS 18,992 20,134 19,460 20,130 15,100
SENIOR SERVICES EVENTS 23,985 31,838 20,000 25,000 20,000
RENTALS - COMMUNITY BUILDING 14,650 17,381 12,000 12,500 12,000
MEMBERSHIPS - RECREATION CENTER 47,046 168,697 161,500 150,000 160,000
DAY PASS - RECREATION CENTER - 14,323 11,000 16,500 12,000
AQUATIC CLASS FEES - RECREATION CENTER 86,248 125,256 100,000 137,500 140,000
CONTRACTOR USE FEES - RECREATION CENTER - 73,243 60,000 84,000 86,500
ATHLETIC LEAGUES - RECREATION CENTER - - 3,000 20 -
RENTALS - RECREATION CENTER (100) - - - -
POOL RENTAL - RECREATION CENTER 3,532 515 - 53 -
MEMBERSHIPS - COLONIAL PARK 32,734 98,156 110,000 116,500 120,000
DAY PASS - COLONIAL PARK 52,633 56,143 55,000 64,000 66,000
POOL RENTAL - COLONIAL PARK 40,219 35,759 36,500 41,860 42,000
PAVILION RENTAL - COLONIAL PARK 7,805 7,283 8,900 9,250 9,500
MISCELLANEOUS - CULT & REC 270,820 392,276 325,000 290,000 295,000
FALSE ALARM FEE 12,200 6,500 7,550 7,000 6,000
PET IMPOUNDMENT 2,510 3,140 2,890 2,890 2,800
RESEARCH & COPIES 857 974 840 800 800
AUTO DECALS 279 307 300 310 300
CHARGES FOR SERVICES 1,186,941 1,656,098 1,553,180 1,605,195 1,889,800
MUNICPAL COURT FINES 157,835 246,692 215,210 250,000 250,000
DEFENSIVE DRIVING DISPOSITION - - - - -
BUILDING CODE VIOLATIONS - - - - -
TRAFFIC FINES 2,655 5,533 5,370 5,500 5,000
COMPLIANCE DISMISSAL FEE - - - - -
TIME PAYMENT - - - - -
CHILD SAFETY FEE 1,272 2,400 2,350 500 1,500
FINES AND FORFEITURES 161,761 254,625 222,930 256,000 256,500
EARNINGS ON INVESTMENTS 123,434 28,721 97,508 28,800 25,000
INVESTMENT EARNINGS 123,434 28,721 97,508 28,800 25,000
GENERAL FUND 2012
36
GENERAL FUND
DETAIL STATEMENT OF REVENUES
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
FEDERAL GRANT - - - - -
FEMA REIMBURSEMENT - - - - -
STATE GRANT - - - - -
FRIENDS OF WEST U PARKS - - - - -
SOUTHSIDE PLACE 130,855 127,394 128,750 128,750 127,400
CONCESSIONS - COLONIAL PARK 1,376 24,822 20,000 6,000 6,000
SALE OF CITY PROPERTY - 1,134 - 3,230 -
PAVING ASSESSMENTS - - - - -
BICYCLE REGISTRATION - - - - -
INSURANCE REFUNDS - - - 45 -
DONATIONS 178 - - - -
CREDIT CARD PROCESSING FEES 2,861 - - - -
NSF CHECKS (120) 435 - 70 -
RECOVERED BAD DEBT WRITEOFFS - - - - -
CASH OVER/SHORT (771) (252) - - -
MISCELLANEOUS 50,125 47,312 45,340 47,313 14,700
CYCLONE CYCLES 31,750 30,000 36,000 23,500 -
9720 RUFFINO ROAD - - - - -
GOODE COMPANY 56,957 49,577 53,760 55,518 57,100
HISD/RECREATION CENTER PROPERTY - - - - -
OTHER REVENUE 273,212 280,423 283,850 264,426 205,200
TRANSFER FROM GENERAL FUND - - - - -
TRANSFER FROM EMPLOYEE BENEFIT FUND - - - - -
TRANSFER FROM GRANT FUND - - - - -
TRANSFER FROM WATER & SEWER FUND 660,000 660,000 725,000 725,000 1,250,000
TRANSFER FROM SOLID WASTE FUND 280,000 280,000 280,000 280,000 310,000
TRANSFER FROM EQUIPMENT REPLACEMENT FUND - - - - -
TRANSFERS IN 940,000 940,000 1,005,000 1,005,000 1,560,000
TOTAL REVENUE 12,423,840 13,789,183 13,700,298 13,759,541 14,128,800
GENERAL FUND
2012 Revenue Projections
AD VALOREM
TAXES -
54%
TRANSFERS IN
11%
OTHER REVENUE
_—
1%INVESTMENT \_FINES AND
EARNINGS FORFEITURES
0%2%
SALES TAXES
8%
FRANCHISE
TAXES
/8%
OTHER TAXES
0%
—PERMITS,
LICENSES
AND FEES
2%
13%
CHARGES FOR
SERVICES
37
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39
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. (2012 Budget $884,500)
City Council – Costs directly associated with the City Council, including council salaries, legal
fees and election expenditures. (2012 Budget $174,700)
ADMINISTRATION DEPARTMENT 2012 GOALS
• Continue progress towards City Council goals.
• Resolve detention issue associated with the College Street Drainage Project.
• Improve public outreach to residents through enhanced communication mechanisms.
• Continue to maintain a positive employee recruitment and retention program.
• Continue to actively encourage employees, covered spouses and retirees to participate in the
city’s wellness program.
• Continue appropriate employee succession planning.
• Continue to evaluate employee compensation packages, with an emphasis on benefits, in an
attempt to lower costs while providing appropriate levels of overall compensation.
• Research and consider a structured student internship program for the city.
• Establish a mechanism for searching City Council agendas and minutes on the city’s website
via Laserfiche.
• Migrate to paperless City Council agendas using improved technology.
• Revise the Records Management Plan to make it more user-friendly.
• Continue to ensure appropriate destruction of city records that are past required retention
date.
BUDGET HIGHLIGHTS
∗ Authorized full-time employees – 5 (2011 authorized full-time employees – 5).
∗ Legal fees – 2012 Budget - $145,000; 2011 Budget $145,000
∗ Technology Management Fund charges assessed - $75,200.
∗ Total budget - $1,059,200 (2011 total budget - $1,078,948).
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41
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
Administration
Personnel 635,188$ 670,639$ 681,266$ 640,523$ 686,500$
Operating charges 178,331 198,060 210,720 210,720 198,000
Capital - - - - -
Total 813,520 868,699 891,986 851,243 884,500
Council
Personnel 15,426 17,121 15,512 15,202 15,600
Operating charges 213,499 220,527 171,450 203,075 159,100
Total 228,924 237,648 186,962 218,277 174,700
Total Department 1,042,444$ 1,106,347$ 1,078,948$ 1,069,520$ 1,059,200$
ADMINISTRATION DEPARTMENT
Administration Department Staffing Schedule
2011 2012
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Administration
City Manager V 1 1
City Secretary I 1 1 73,025 98,583
HR Director II 1 1 82,511 111,391
Executive Assistant/Deputy
City Secretary 207 1 1 42,857 60,001
HR Generalist 205 1 1 36,075 50,506
Total Administration Department 5 5
SALARY RANGE
Determined by Council
42
ADMINISTRATION DEPARTMENT
Administration Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
REGULAR WAGES 426,668$ 455,468$ 461,352$ 433,934$ 471,600$
PART-TIME WAGES 443 - - - 12,000
OVERTIME 1,041 505 500 419 800
LONGEVITY 1,185 1,225 1,840 1,840 1,800
HEALTH & DENTAL 55,700 46,158 55,267 53,113 54,700
TMRS 81,400 91,036 76,457 72,030 51,300
FICA 28,882 29,697 37,230 28,980 38,100
WORKERS COMPENSATION 900 761 831 721 1,100
ALLOWANCES 19,360 22,003 22,920 22,618 23,000
OTHER BENEFITS 5,620 3,494 7,369 7,369 14,600
EMPLOYEE RELATIONS 4,474 2,556 7,500 7,500 7,500
EMPLOYEE TUITION - 5,273 - - -
RECRUITING & HIRING 9,516 12,464 10,000 12,000 10,000
PERSONNEL 635,188 670,639 681,266 640,523 686,500
OFFICE SUPPLIES 5,085 2,305 5,000 5,000 5,000
COMMUNICATION 20,651 27,346 34,400 34,400 34,400
LEGAL - 2,021 - - -
EQUIPMENT LEASE/RENTAL 10,477 10,536 11,000 11,000 11,000
PROFESSIONAL DUES 5,840 8,472 7,274 7,274 6,300
PUBLICATIONS 6,449 7,343 6,600 6,600 6,600
TRAVEL & TRAINING 13,244 13,931 10,546 10,546 13,000
COMMUNITY RELATIONS 1,785 1,300 1,500 1,500 1,500
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 69,800 79,805 89,400 89,400 75,200
CONTINGENCY 44,999 45,000 45,000 45,000 45,000
OPERATING 178,331 198,060 210,720 210,720 198,000
ADMINISTRATION DIVISION TOTAL 813,520$ 868,699$ 891,986$ 851,243$ 884,500$
43
ADMINISTRATION DEPARTMENT
City Council Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
REGULAR WAGES 14,308$ 15,478$ 14,400$ 14,125$ 14,400$
FICA 1,095 1,176 1,090 1,077 1,100
WORKERS COMPENSATION 23 18 22 - 100
EMPLOYEE RELATIONS - 448 - - -
PERSONNEL 15,426 17,121 15,512 15,202 15,600
COMMUNICATION 206 - - - -
LEGAL 185,738 206,293 145,000 175,000 145,000
PROFESSIONAL DUES 975 - 975 975 500
PUBLICATIONS - 1,945 100 100 100
TRAVEL & TRAINING 3,882 3,351 4,875 6,500 6,000
COMMUNITY RELATIONS 11,051 8,938 7,500 7,500 7,500
ELECTION EXPENSE 11,647 - 13,000 13,000 -
OPERATING 213,499 220,527 171,450 203,075 159,100
CITY COUNCIL DIVISION TOTAL 228,924$ 237,648$ 186,962$ 218,277$ 174,700$
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45
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. (2012 Budget - $764,200)
Municipal Court – Administers the City’s municipal court. (2012 Budget - $248,430)
City-Wide – Provides for expenditures, such as insurance and utilities, which cannot be
allocated to other departments in a satisfactory way. (2012 Budget - $846,300)
FINANCE DEPARTMENT 2012 GOALS
∗ Continue the payroll component of the financial software conversion.
∗ Review and update, as necessary, financial policies such as the fund balance policy,
purchasing policy and the travel policy.
∗ Continue training the Finance Department staff on the new Financial Management
software.
∗ Implement automated timekeeping after completion of payroll software conversion.
∗ Implement paperless paychecks and W-2’s for all employees.
∗ Initiate the Banking RFP process for 2012.
∗ Initiate the Audit RFP process for 2012 Audit.
FINANCE DEPARTMENT BUDGET HIGHLIGHTS
∗ Authorized full-time employees – 6 (2011 authorized full-time employees – 6).
∗ Total budget - $1,858,930 (2011 total budget - $1,798,593).
46
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
Finance
Personnel 498,506$ 464,161$ 435,694$ 426,595$ 429,000$
Operating charges 456,389 447,941 346,850 346,784 335,200
Capital - 3,146 - - -
Total 954,895 915,249 782,544 773,379 764,200
Municipal Court
Personnel 205,203 204,986 218,019 218,144 223,700
Operating charges 12,380 14,606 24,730 31,840 24,730
Total 217,583 219,592 242,749 249,984 248,430
City-Wide Charges
Operating charges 423,676 677,317 773,300 829,000 846,300
Total 423,676 677,317 773,300 829,000 846,300
Total Department 1,596,154$ 1,812,158$ 1,798,593$ 1,852,363$ 1,858,930$
FINANCE DEPARTMENT
Finance Department Staffing Schedule
2011 2012
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Finance
Accounting
Finance Director III 1 1 91,588 123,643
Controller 112 1 1 61,841 86,578
Treasurer 112 1 1 61,841 86,578
Accounting Specialist 204 2 2 33,716 47,201
Municipal Court
Court Clerk 208 1 1 47,144 66,000
Total Finance 6 6
SALARY RANGE
47
FINANCE DEPARTMENT
Finance Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
REGULAR WAGES 338,570$ 316,114$ 297,223$ 296,000$ 303,000$
OVERTIME 6,714 10,175 1,000 1,000 1,000
LONGEVITY 2,892 1,235 1,155 1,155 1,600
HEALTH & DENTAL 40,750 38,169 50,254 45,000 47,700
TMRS 64,483 63,274 48,125 47,000 32,500
FICA 26,425 24,713 23,440 22,000 23,700
WORKERS COMPENSATION 970 495 511 500 700
ALLOWANCES 7,540 6,463 6,840 6,840 6,900
OTHER BENEFITS 8,630 3,120 5,796 5,800 9,900
EMPLOYEE RELATIONS 1,532 403 1,350 1,300 2,000
PERSONNEL 498,506 464,161 435,694 426,595 429,000
OFFICE SUPPLIES 8,057 15,079 9,000 9,000 9,300
OPERATING SUPPLIES 3,696 - - - -
EQUIPMENT MAINTENANCE 522 359 800 500 800
COMMUNICATION 40,381 52,068 6,600 6,000 6,600
EQUIPMENT LEASE/RENTAL 7,943 7,412 5,147 5,700 5,500
FACILITIES RENTAL 8,545 7,003 - - -
PROFESSIONAL DUES 2,587 1,355 1,994 2,000 2,000
PUBLICATIONS 1,909 1,053 215 50 300
TRAVEL & TRAINING 7,261 7,525 7,500 7,500 8,200
OTHER CONTRACTED SERVICES 283,618 280,367 231,560 232,000 241,100
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 91,870 75,720 84,034 84,034 61,400
OPERATING 456,389 447,941 346,850 346,784 335,200
FURNITURE & EQUIP <$5000 - 3,146 - - -
CAPITAL OUTLAY - 3,146 - - -
FINANCE DIVISION TOTAL 954,895$ 915,249$ 782,544$ 773,379$ 764,200$
48
FINANCE DEPARTMENT
Municipal Court Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
REGULAR WAGES 139,583$ 144,551$ 153,134$ 153,134$ 158,100$
OVERTIME 7,476 6,963 8,000 8,000 8,000
LONGEVITY 1,720 1,840 1,960 1,960 2,100
HEALTH & DENTAL 22,060 18,991 21,959 22,438 22,700
TMRS 18,588 20,097 17,354 17,000 11,800
FICA 10,795 11,083 12,480 12,480 12,900
WORKERS COMPENSATION 2,920 258 285 285 400
OTHER BENEFITS 2,060 1,205 2,847 2,847 7,700
PERSONNEL 205,203 204,986 218,019 218,144 223,700
OFFICE SUPPLIES 1,211 314 1,500 1,500 1,500
COMMUNICATION 1,509 1,751 1,000 750 1,000
PROFESSIONAL DUES 345 460 330 290 330
PUBLICATIONS 540 50 600 - 600
TRAVEL & TRAINING 3,181 1,692 3,300 3,300 3,300
OTHER CONTRACTED SERVICES 5,594 10,339 18,000 26,000 18,000
OPERATING 12,380 14,606 24,730 31,840 24,730
MUNICIPAL COURT DIVISION TOTAL 217,583$ 219,592$ 242,749$ 249,984$ 248,430$
City-Wide Division Budget Detail by Line Item
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
ELECTRIC SERVICE 315,341$ 547,669$ 570,000$ 600,000$ 600,000$
NATURAL GAS SERVICE - - - 29,000 29,000
GENERAL LIABILITY INSURANCE 5,101 10,576 15,000 12,000 15,000
ERRORS & OMISSIONS 20,197 20,236 25,000 22,000 25,000
CRIME COVERAGE FIDELITY 1,761 1,573 1,800 1,800 1,800
AUTO LIABILITY 26,903 25,014 27,000 27,000 30,000
AUTO PHYSICAL DAMAGE 15,902 17,533 16,500 17,200 16,500
REAL & PERSONAL PROPERTY 38,472 52,299 110,000 110,000 119,000
DEDUCTIBLE - 2,419 8,000 10,000 10,000
CITY-WIDE DIVISION TOTAL 423,676$ 677,317$ 773,300$ 829,000$ 846,300$
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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
Patrol – Provides patrol, enforcement and investigation services. (2012 Budget - $3,010,059)
Support Services – 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. Additionally, provides the administration of the City’s Direct Link alarm
monitoring program. (2012 Budget - $678,200)
POLICE DEPARTMENT 2012 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 – 35 (2011 authorized full-time employees – 33)
∗ Total budget - $3,688,259 (2011 total budget - $3,350,597)
52
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
Patrol
Personnel 2,169,658$ 2,124,871$ 2,337,220$ 2,069,208$ 2,397,000$
Operating charges 470,267 479,842 405,548 408,499 589,559
Capital - - - - 23,500
Total 2,639,925 2,604,713 2,742,768 2,477,707 3,010,059
Support Services
Personnel 559,571 553,079 607,229 672,081 675,700
Operating charges 373 342 600 600 2,500
Total 559,944 553,421 607,829 672,681 678,200
Total Department 3,199,869$ 3,158,133$ 3,350,597$ 3,150,388$ 3,688,259$
POLICE DEPARTMENT
Police Department Staffing Schedule
2011 2012
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Police Department
Patrol
Police Chief III 1 1 91,588 123,643
Police Captain P-6 1 1 84,659 114,291
Police Sergeant P-4 4 5 63,724 86,027
Police Officer P-2 16 17 48,798 65,877
Support Services Supervisor 208 1 1 47,144 66,000
Support Services
Administrative Assistant 205 2 2 36,075 50,506
Emergency Dispatcher P-1 8 8 35,409 49,573
Total Police 33 35
SALARY RANGE
53
POLICE DEPARTMENT
Patrol Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
REGULAR WAGES 1,270,925$ 1,336,037$ 1,443,762$ 1,292,674$ 1,565,900$
OVERTIME 168,124 162,772 160,000 160,000 160,000
LONGEVITY 7,535 6,365 7,915 7,915 8,400
HEALTH & DENTAL 264,690 172,226 273,108 210,181 239,800
TMRS 264,567 286,627 254,585 224,736 181,100
FICA 107,053 110,821 124,010 105,555 133,200
WORKERS COMPENSATION 42,690 24,753 27,687 20,994 38,300
ALLOWANCES 8,976 8,159 8,880 8,880 6,900
OTHER BENEFITS 35,070 14,609 34,773 34,773 60,900
EMPLOYEE RELATIONS 29 2,353 2,500 3,000 2,500
EMPLOYEE TUITION - 150 - 270 -
RECRUITING & HIRING - - - 230 -
PERSONNEL 2,169,658 2,124,871 2,337,220 2,069,208 2,397,000
OFFICE SUPPLIES 8,788 6,814 5,400 5,400 5,400
APPREHENSION & JAILING 523 442 1,000 1,000 1,000
OPERATING SUPPLIES 26,694 22,664 23,000 23,000 24,500
FUEL - - 40 -
EQUIPMENT MAINTENANCE 18,145 6,587 13,800 13,800 10,000
COMMUNICATION 1,195 950 1,000 1,920 2,000
CONSULTANTS 19,786 4,797 2,000 2,591 2,000
EQUIPMENT LEASE/RENTAL - - - 1,400 2,000
PROFESSIONAL DUES 4,271 1,747 1,850 1,850 1,850
PUBLICATIONS 2,128 750 1,400 1,400 1,400
TRAVEL & TRAINING 23,399 16,341 16,000 16,000 17,900
LAW ENFORCEMENT LIABILITY 12,512 13,203 14,000 14,000 14,000
COMMUNITY RELATIONS 1,862 1,008 1,000 1,000 1,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 74,199 96,504 98,210 98,210 101,709
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 276,766 308,033 226,888 226,888 404,800
OPERATING 470,267 479,842 405,548 408,499 589,559
OTHER EQUIPMENT - - - - 23,500
CAPITAL - - - - 23,500
PATROL DIVISION TOTAL 2,639,925$ 2,604,713$ 2,742,768$ 2,477,707$ 3,010,059$
54
POLICE DEPARTMENT
Support Services Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
REGULAR WAGES 310,638$ 329,887$ 360,657$ 411,634$ 427,800$
OVERTIME 51,801 59,695 63,852 63,852 64,000
LONGEVITY 2,160 2,300 3,280 3,280 3,800
HEALTH & DENTAL 93,250 51,709 65,627 68,574 64,000
TMRS 66,164 74,240 67,206 73,459 51,800
FICA 27,399 29,585 32,720 35,544 38,100
WORKERS COMPENSATION 830 640 747 728 1,200
ALLOWANCES - - - 1,870 2,100
OTHER BENEFITS 7,330 5,023 13,140 13,140 22,900
PERSONNEL 559,571 553,079 607,229 672,081 675,700
TRAVEL & TRAINING 373 342 600 600 2,500
OPERATING 373 342 600 600 2,500
COMMUNICATIONS DIVISION TOTAL 559,944$ 553,421$ 607,829$ 672,681$ 678,200$
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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, and emergency management coordination.
FIRE DEPARTMENT 2012 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 – 23 (2011 authorized full-time employees – 23).
∗ Total budget - $2,592,683 (2011 total budget - $2,684,566).
58
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
Fire
Personnel 2,540,957$ 2,456,052$ 2,376,727$ 2,324,932$ 2,203,600$
Operating charges 237,882 327,136 287,839 285,464 343,592
Capital 22,170 7,395 20,000 20,000 45,491
Total 2,801,009 2,790,583 2,684,566 2,630,396 2,592,683
Total Department 2,801,009$ 2,790,583$ 2,684,566$ 2,630,396$ 2,592,683$
FIRE DEPARTMENT
Fire Department Staffing Schedule
2011 2012
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Fire Department
Fire Chief III 1 1 91,588 123,643
Fire Marshal/Assistant Chief F-5 1 1 82,411 98,893
Fire Captain F-4 3 3 71,816 93,361
Fire Lieutenant F-3 3 3 63,990 88,305
Firefighter/Paramedic F-1 15 15 46,490 64,156
Total Fire Department 23 23
SALARY RANGE
59
FIRE DEPARTMENT
Fire Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
REGULAR WAGES 1,558,411$ 1,553,599$ 1,469,305$ 1,532,243$ 1,455,300$
PART-TIME WAGES - 26,908 25,000 7,800 -
OVERTIME 100,240 107,410 78,000 87,000 103,000
LONGEVITY 19,070 13,420 18,685 18,685 14,100
HEALTH & DENTAL 347,786 232,838 342,842 258,634 240,900
TMRS 300,555 336,133 247,412 235,570 164,500
FICA 123,327 131,420 122,393 117,819 121,000
WORKERS COMPENSATION 36,480 27,236 26,498 19,789 36,000
ALLOWANCES 8,980 8,375 8,880 8,880 9,900
OTHER BENEFITS 43,470 15,971 35,512 35,512 56,700
EMPLOYEE RELATIONS 2,638 2,742 2,200 3,000 2,200
PERSONNEL 2,540,957 2,456,052 2,376,727 2,324,932 2,203,600
OFFICE SUPPLIES 2,987 1,312 3,000 3,000 3,000
OPERATING SUPPLIES 33,663 40,452 36,300 36,300 42,000
FUEL - 629 - - -
EQUIPMENT MAINTENANCE 16,482 18,703 16,000 16,000 16,000
VEHICLE MAINTENANCE 13,945 17,910 15,000 15,000 15,000
COMMUNICATION 3,203 2,587 2,500 1,000 1,000
PROFESSIONAL DUES 2,175 2,263 2,100 3,225 3,200
PUBLICATIONS 445 290 1,500 1,500 1,500
TRAVEL & TRAINING 20,897 19,884 20,000 20,000 20,000
OTHER CONTRACTED SERVICES 27,627 27,557 27,000 27,000 27,600
COMMUNITY RELATIONS 5,538 5,166 6,000 4,000 4,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 25,300 25,209 25,209 25,209 35,292
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 85,620 165,174 133,230 133,230 175,000
OPERATING 237,882 327,136 287,839 285,464 343,592
FURNITURE & EQUIP <$5000 3,637 - - - 1,000
TRUCKS - - - - 19,000
OTHER EQUIPMENT 18,533 7,395 20,000 20,000 25,491
CAPITAL 22,170 7,395 20,000 20,000 45,491
FIRE DIVISION TOTAL 2,801,009$ 2,790,583$ 2,684,566$ 2,630,396$ 2,592,683$
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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; 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. (2012 Budget - $513,415)
Development Services – Enforces the City’s building, plumbing and electrical codes to insure
the construction and maintenance of safe residential and commercial structures. (2012
Budget - $402,889)
Operations – Maintains the City’s streets and storm water drainage system. (2012 Budget -
$229,311)
Facilities Management – Maintains the City’s buildings and related equipment. Moved from
the Parks and Recreation Department in 2010. (2012 Budget - $671,518)
General Services – Provides fleet maintenance service and maintains the City’s traffic control
systems. (2012 Budget - $967,564)
Planning – Enforces the City’s zoning ordinances. (2012 Budget - $315,129)
PUBLIC WORKS DEPARTMENT 2012 GOALS
∗ Continue monitoring and weekly reporting of the City of Houston’s Kirby Drive and
Buffalo Speedway infrastructure reconstruction projects to minimize disruptive impact on
West U.
∗ Continue to support City efforts for acquisition of the necessary mitigation for the College
Ave/Bellaire Blvd Improvement Project.
∗ Review ordinances regarding noise and parking nuisances and propose revisions where
necessary and practical.
∗ Continue to enhance City owned property acquisitions to be ready and available to
maximize their benefit to the City (Westpark and Ruffino Hills).
62
PUBLIC WORKS DEPARTMENT 2012 GOALS (cont’d)
∗ Develop additional funding sources and programs for major equipment replacement and
“Pay as you go” Capital Improvement Projects.
∗ Finalize the installation and operation of the standby auxiliary power generation contract
with the ERCOT contractor and realize the ancillary revenue stream.
∗ Finalize the template for the Citywide Standard Operating Procedures and Preventative
Maintenance programs.
∗ Review and adopt the state adopted 2009 International Energy Conservation Code.
∗ Review and adopt the 2011 National Electrical Code.
∗ Begin the review process for adopting the 2012 Family of International Codes for later in
2012.
∗ Review 2012 significant changes for each of the I-Codes, 2011 National Electrical Code
and attend educational classes when available in preparation for inspecting to the newly
adopted codes.
∗ Staff to continue to maintain current certifications, licenses and continuing education
requirements.
∗ Each inspector shall work towards obtaining one additional ICC certification annually.
∗ Continue to Develop and recommend (with Planning and Zoning 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.
∗ Continue to monitor and review conditions and the need for rehabilitation of Ruskin Street,
West College and other streets in Priority Area 1, 2, and 3, this will include Buffalo
Speedway. Work a program for maintaining these roadways while a process is developed
to provide for roadway replacement and its associated funding.
∗ Revise and implement a new citywide fleet maintenance program.
63
PUBLIC WORKS DEPARTMENT 2012 GOALS (cont’d)
∗ Implement formal standby policy for Traffic Control, Fleet and Facility Maintenance.
∗ Determine the updated and ongoing material for citywide pavement markings.
∗ Update the regulatory sign inventory program and develop a revised policy to compliant
with MUTCD minimum retro reflectivity levels for regulatory signs.
∗ Develop and implement a replacement schedule for all major equipment.
∗ Implement a software management program that includes enhancements to our works
orders, inventory, preventative maintenance schedules and equipment history.
∗ Complete replacement of lighting under Federal Grant Program.
∗ Develop a succession and management oversight program.
PUBLIC WORKS DEPARTMENT BUDGET HIGHLIGHTS
∗ Authorized full-time employees – 20 (2011 authorized full-time employees – 20)
∗ Total budget - $3,099,826 (2011 total budget - $2,803,567)
64
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
Public Works Administration
Personnel 304,363$ 300,902$ 311,131$ 299,804$ 309,800$
Operating charges 83,786 202,830 217,808 218,108 203,615
Capital - - - - -
Total 388,149 503,732 528,939 517,912 513,415
Development Services
Personnel 374,338 358,154 382,611 402,304 381,500
Operating charges 24,661 19,788 28,332 23,827 21,389
Capital - 4,576 - - -
Total 398,999 382,518 410,943 426,131 402,889
Operations
Personnel 135,033 119,339 127,416 87,545 140,000
Operating charges 99,298 69,568 90,269 87,416 89,311
Capital 16,665 - - - -
Total 250,996 188,907 217,685 174,961 229,311
Facilities Management
Personnel 6,060 154,656 164,177 192,039 176,600
Operating charges - 188,143 299,134 284,263 445,918
Capital - 26,016 56,425 56,425 49,000
Total 6,060 368,815 519,736 532,727 671,518
General Services
Personnel 411,873 441,245 407,302 404,283 425,350
Operating charges 336,120 370,046 383,419 425,734 499,714
Capital 54,398 47,289 13,100 13,100 42,500
Total 802,391 858,580 803,821 843,117 967,564
Planning
Personnel 251,670 247,882 258,164 223,249 251,600
Operating charges 65,696 55,726 64,279 64,279 63,529
Capital - - - - -
Total 317,366 303,608 322,443 287,528 315,129
Total Department 2,163,961$ 2,606,160$ 2,803,567$ 2,782,375$ 3,099,826$
PUBLIC WORKS DEPARTMENT
65
Public Works Staffing Schedule (General Fund)
2011 2012
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Public Works
Public Works Administration
Asst. City Manager\Public
Works Dir IV 1 1 101,663 137,244
Office Coordinator 206 1 1 38,962 54,546
Secretary 203 1 1 31,510 44,114
Development Services
Chief Building Official 112 1 1 61,841 86,578
Building Inspector 206 2 2 38,962 54,546
Permit Technician 204 2 2 33,716 47,201
Operations
Maintenance Worker III 204 1 1 33,716 47,201
Maintenance Worker I 202 1 1 29,449 41,228
Facilities Management
Facilities Maintenance Mgr 111 1 1 53,775 75,285
Facilities Maintenance Tech 205 1 1 36,075 50,506
General Services
Asst Director - Public Works 113 1 1 71,118 99,565
Crew Leader 205 1 1 36,075 50,506
Lead Traffic Technician 206 1 1 38,962 54,546
Mechanic 204 1 1 33,716 47,201
Driver/Equipment Operator 203 - - 31,510 44,114
Traffic Technician 203 1 1 31,510 44,114
Planning
City Planner 112 1 1 61,841 86,578
Code Enforcement/ACO 205 1 1 36,075 50,506
Planning Assistant 204 1 1 33,716 47,201
Total Public Works 20 20
SALARY RANGE
66
PUBLIC WORKS DEPARTMENT
Public Works Administration Division Line
Item Budget
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
REGULAR WAGES 209,747$ 210,408$ 218,165$ 207,919$ 223,100$
OVERTIME 993 1,706 2,111 2,602 3,000
LONGEVITY 1,370 1,550 1,615 1,615 1,900
HEALTH & DENTAL 23,650 19,421 21,260 21,704 21,500
TMRS 39,857 41,678 35,934 34,813 24,500
FICA 15,697 15,083 17,490 16,601 18,000
WORKERS COMPENSATION 670 484 371 365 500
ALLOWANCES 6,940 6,463 6,840 6,840 6,900
OTHER BENEFITS 3,300 1,955 4,345 4,345 7,400
EMPLOYEE RELATIONS 2,139 2,156 3,000 3,000 3,000
PERSONNEL 304,363 300,902 311,131 299,804 309,800
OFFICE SUPPLIES 3,380 3,135 4,800 4,800 10,700
OPERATING SUPPLIES 5,675 14,265 7,100 7,100 1,300
EQUIPMENT MAINTENANCE 835 1,107 1,250 1,250 1,250
VEHICLE MAINTENANCE - - - 300 -
COMMUNICATION 241 899 1,000 1,000 1,000
CONSULTANTS 36,670 24,390 30,000 30,000 30,000
EQUIPMENT LEASE/RENTAL 7,204 6,543 7,400 7,400 7,400
PROFESSIONAL DUES 1,067 1,061 1,500 1,500 1,365
PUBLICATIONS - - 300 300 -
TRAVEL & TRAINING 1,383 1,700 2,000 2,000 3,000
OTHER CONTRACTED SERVICES - 1,060 1,000 1,000 1,000
COMMUNITY RELATIONS 731 515 1,000 1,000 1,100
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 26,600 148,156 160,458 160,458 145,500
OPERATING 83,786 202,830 217,808 218,108 203,615
PUBLIC WORKS ADMINISTRATION
DIVISION TOTAL 388,149$ 503,732$ 528,939$ 517,912$ 513,415$
67
PUBLIC WORKS DEPARTMENT
Development Services Division Line Item
Budget
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
REGULAR WAGES 234,646$ 248,931$ 261,440$ 294,530$ 271,200$
OVERTIME 7,605 5,163 6,000 6,000 6,000
LONGEVITY 1,185 1,465 1,850 1,850 2,100
HEALTH & DENTAL 54,540 28,697 39,809 32,353 35,700
TMRS 44,451 48,756 42,626 38,993 29,300
FICA 18,531 19,434 20,770 18,623 21,600
WORKERS COMPENSATION 1,440 871 965 764 1,300
ALLOWANCES 1,870 1,913 2,040 2,040 2,100
OTHER BENEFITS 10,070 2,924 7,111 7,111 12,200
RECRUITING & HIRING - - - 40 -
PERSONNEL 374,338 358,154 382,611 402,304 381,500
OFFICE SUPPLIES 2,034 972 1,500 1,500 1,500
OPERATING SUPPLIES 5,485 2,725 6,000 4,000 3,000
EQUIPMENT MAINTENANCE 1,500 1,873 2,203 2,203 -
VEHICLE MAINTENANCE - - - 125 -
COMMUNICATION 100 1,375 3,480 3,480 3,480
EQUIPMENT LEASE/RENTAL - - - 870 1,500
PROFESSIONAL DUES 992 825 977 977 747
PUBLICATIONS - - 500 500 500
TRAVEL & TRAINING 7,191 5,611 5,765 3,265 3,480
COMMUNITY RELATIONS 959 - 1,500 500 775
TRANSFER TO VEHICLE REPLACEMENT
FUND 6,400 6,407 6,407 6,407 6,407
OPERATING 24,661 19,788 28,332 23,827 21,389
FURNITURE & EQUIP <$5000 - 4,576 - - -
CAPITAL - 4,576 - - -
DEVELOPMENT SERVICES DIVISION
TOTAL 398,999$ 382,518$ 410,943$ 426,131$ 402,889$
68
PUBLIC WORKS DEPARTMENT
Operations Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
REGULAR WAGES 62,593$ 71,493$ 73,025$ 49,574$ 88,000$
PART-TIME WAGES 8,173 - - - -
ON CALL 105 900 - 2,500 3,800
OVERTIME 11,559 11,497 11,508 9,000 9,000
LONGEVITY 100 245 365 365 300
HEALTH & DENTAL 28,150 10,118 17,570 8,054 22,700
TMRS 13,439 15,929 13,337 9,241 5,500
FICA 5,624 6,423 6,500 4,493 4,100
WORKERS COMPENSATION 2,690 1,625 1,795 1,001 1,500
OTHER BENEFITS 2,600 1,109 2,816 2,816 4,900
EMPLOYEE RELATIONS - - 500 500 200
PERSONNEL 135,033 119,339 127,416 87,545 140,000
OPERATING SUPPLIES 2,435 709 2,200 3,500 2,050
EQUIPMENT MAINTENANCE 4,542 1,252 2,800 2,800 1,500
DRAINAGE MAINTENANCE 27,250 19,544 30,000 30,000 29,000
STREET MAINTENANCE 33,439 32,644 37,500 37,500 37,000
TRAFFIC CONTROL MAINTENANCE - - - 247 -
COMMUNICATION 798 - 1,000 800 800
PUBLICATIONS 11,650 - - - -
TRAVEL & TRAINING 6 - 700 500 350
OTHER CONTRACTED SERVICES 3,992 3,323 7,500 4,000 7,500
COMMUNITY RELATIONS 786 1,370 2,500 2,000 2,500
TRANSFER TO VEHICLE REPLACEMENT
FUND 14,400 10,725 6,069 6,069 8,611
OPERATING 99,298 69,568 90,269 87,416 89,311
OTHER EQUIPMENT 16,665 - - - -
CAPITAL 16,665 - - - -
OPERATIONS DIVISION TOTAL 250,996$ 188,907$ 217,685$ 174,961$ 229,311$
69
PUBLIC WORKS DEPARTMENT
Facility Maintenance Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
REGULAR WAGES 3,879$ 99,812$ 106,025$ 131,596$ 110,100$
ON CALL - - - - 2,800
OVERTIME - 930 - 2,401 5,000
LONGEVITY - 135 255 255 500
HEALTH & DENTAL 823 21,793 25,643 26,173 27,000
TMRS 769 19,464 17,017 17,149 12,300
FICA 293 7,375 8,280 7,676 9,000
WORKERS COMPENSATION 88 2,048 2,073 1,906 2,900
ALLOWANCES 170 1,913 2,040 2,040 2,100
OTHER BENEFITS 39 1,187 2,844 2,844 4,900
PERSONNEL 6,060 154,656 164,177 192,039 176,600
OFFICE SUPPLIES - 122 500 500 500
OPERATING SUPPLIES - 560 4,370 3,370 4,360
EQUIPMENT MAINTENANCE - 19,839 40,500 36,500 44,500
VEHICLE MAINTENANCE - 611 - - -
BUILDING & GROUNDS MAINTENANCE - 58,653 46,720 46,720 64,550
EQUIPMENT LEASE/RENTAL - - - 19 -
PUBLICATIONS - - 1,400 1,400 1,600
TRAVEL & TRAINING - 554 500 500 5,200
OTHER CONTRACTED SERVICES - 107,805 195,928 186,038 315,992
TRANSFER TO VEHICLE REPLACEMENT
FUND - - 9,216 9,216 9,216
OPERATING - 188,143 299,134 284,263 445,918
OTHER EQUIPMENT - 26,016 56,425 56,425 3,000
OTHER CONSTRUCTION COSTS - - - - 46,000
CAPITAL - 26,016 56,425 56,425 49,000
FACILITY MAINTENANCE TOTAL 6,060$ 368,815$ 519,736$ 532,727$ 671,518$
70
PUBLIC WORKS DEPARTMENT
General Services Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
REGULAR WAGES 245,928$ 285,687$ 257,530$ 257,737$ 269,700$
PART-TIME WAGES - - - 18 -
ON CALL - - - - 11,200
OVERTIME 7,753 8,631 11,200 11,200 11,000
LONGEVITY 1,885 2,305 2,520 2,520 2,900
HEALTH & DENTAL 70,460 51,731 57,592 56,366 59,000
TMRS 47,114 56,540 42,934 41,304 29,700
FICA 18,903 21,739 20,920 19,133 21,900
WORKERS COMPENSATION 9,990 8,165 3,610 5,010 4,900
ALLOWANCES 2,040 1,913 2,040 2,040 2,100
OTHER BENEFITS 7,800 3,601 7,956 7,956 12,400
EMPLOYEE RELATIONS - 932 1,000 1,000 550
PERSONNEL 411,873 441,245 407,302 404,283 425,350
OFFICE SUPPLIES 454 92 600 600 600
OPERATING SUPPLIES 5,493 8,482 14,200 14,200 13,409
FUEL 115,757 161,958 179,000 227,715 278,100
EQUIPMENT MAINTENANCE 13,354 16,996 10,000 10,000 9,000
VEHICLE MAINTENANCE 98,842 87,692 62,600 62,600 52,500
TRAFFIC CONTROL MAINTENANCE 21,494 18,842 32,400 30,400 36,050
COMMUNICATION 1,278 98 500 - 800
EQUIPMENT LEASE/RENTAL - - - 600 -
PUBLICATIONS 2,047 1,990 3,400 3,400 3,120
TRAVEL & TRAINING 2,120 2,621 3,000 3,800 5,960
OTHER CONTRACTED SERVICES 27,519 24,228 30,800 27,500 47,255
COMMUNITY RELATIONS 362 2,987 4,000 2,000 5,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 47,400 44,060 42,919 42,919 47,920
OPERATING 336,120 370,046 383,419 425,734 499,714
FURNITURE & EQUIP <$5000 1,374 16,225 3,000 3,000 2,500
OTHER EQUIPMENT 53,024 31,064 10,100 10,100 40,000
CAPITAL 54,398 47,289 13,100 13,100 42,500
GENERAL SERVICES DIVISION TOTAL 802,391$ 858,580$ 803,821$ 843,117$ 967,564$
71
PUBLIC WORKS DEPARTMENT
Planning Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
REGULAR WAGES 173,832$ 172,949$ 180,878$ 151,944$ 182,600$
OVERTIME 3,499 3,130 2,913 2,913 -
LONGEVITY 1,270 1,450 1,635 1,635 1,900
HEALTH & DENTAL 21,140 20,826 24,064 25,549 24,500
TMRS 32,642 33,735 29,225 24,438 19,300
FICA 13,457 13,043 14,230 11,057 14,200
WORKERS COMPENSATION 1,110 302 325 245 500
ALLOWANCES 600 575 600 1,175 1,200
OTHER BENEFITS 4,120 1,872 4,294 4,294 7,400
PERSONNEL 251,670 247,882 258,164 223,249 251,600
OFFICE SUPPLIES 1,429 1,450 1,500 1,500 1,500
OPERATING SUPPLIES 3,675 2,482 2,730 2,730 2,720
COMMUNICATION 6,981 2,027 4,440 4,440 4,200
PROFESSIONAL DUES 120 1,007 1,000 1,000 1,000
PUBLICATIONS 839 144 400 400 400
TRAVEL & TRAINING 1,527 1,379 2,500 2,500 2,500
OTHER CONTRACTED SERVICES 43,944 42,027 45,000 45,000 45,000
COMMUNITY RELATIONS 1,381 - 1,500 1,500 1,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 5,800 5,209 5,209 5,209 5,209
OPERATING 65,696 55,726 64,279 64,279 63,529
PLANNING DIVISION TOTAL 317,366$ 303,608$ 322,443$ 287,528$ 315,129$
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73
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
P&R Administration – Provides management and leadership for the Department’s divisions.
(2012 Budget - $673,635)
Senior Services – Provides transportation, leisure and social services for the senior citizens of
West University Place. (2012 Budget - $242,397)
Recreation Center – Cost center for the operation of the pool and recreation facilities at the
West University Place Recreation Center. (2012 Budget - $930,900)
Parks Management – (Formerly Facilities Maintenance) - Maintains the City’s parks and
landscaping. (2012 Budget - $366,778)
Colonial Park Pool – Accounts for the operation of the pool at Colonial Park. (2012 Budget -
$226,200)
PARKS AND RECREATION DEPARTMENT 2012 GOALS
∗ Continue to plan and implement a comprehensive line-up of facility membership
options, leisure programs/activities, special events and rental opportunities that will
generate a $1,000,000 annual revenue stream.
∗ Partner with the Friends of West University Place Parks in facilitating the completion
of Phase II of the Judson Park redevelopment – basically the only element left is the
demolition of the existing wooden deck and the construction of a new & improved
wooden deck. Pending the availability of funding, we will redevelop the two
playground structures and safety base at Whitt Johnson Park.
∗ Collaborate with the Finance and Public Works Departments to identify accurate cost
centers for the West University Place Recreation Center, Colonial Park Pool, Senior
Center/Community Building, Scout House and neighborhood parks. Currently we
have identified only the direct O&M costs and need to include the following:
o Administrative Support
Park Operations Administration & Supervision
Budget, Payroll and Personnel Management
74
PARKS AND RECREATION DEPARTMENT 2012 GOALS (cont’d)
Information Technology
Marketing & Promotions
Tri-Sports Payment
West University Aquatics
Customer Concerns/Conflicts
General Research & Assistance
o Electricity & Natural Gas
o Mowing and Landscaping
o Janitorial Services
o Pest Control
∗ Continue to improve our membership retention and customer service levels at the
West University Place Recreation Center and the Colonial Park Pool complexes.
o Additional training customer service training for staff
o Encourage more feedback from our customers
∗ Implement an enhanced beautification, color beds, effort on municipal median and
right -of-ways.
o Edloe @ University, Auden @ University, Buffalo Speedway @ Bellaire and
Buffalo Speedway @ Bissonnet
∗ Facilitate a complete inventory update and schematic lay-out of all municipal
irrigation systems, update the playground and park amenities inventory and update the
tree inventory in all park and recreation facility properties.
∗ Continue the effort in obtaining and recording a written “history” of West University
Place parks and recreational facilities.
PARKS AND RECREATION DEPARTMENT BUDGET HIGHLIGHTS
∗ Authorized full-time employees – 11 (2011 authorized full-time employees – 11)
∗ Total budget - $2,439,910. (2011 total budget - $2,431,006)
75
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
P&R Administration
Personnel 399,805$ 309,536$ 338,376$ 305,717$ 334,900$
Operating charges 313,229 218,396 396,759 396,570 338,735
Capital - - 11,323 11,322 -
Total 713,034 527,932 746,458 713,609 673,635
Senior Services
Personnel 157,692 153,666 176,028 158,679 173,100
Operating charges 45,479 51,465 66,228 56,769 69,297
Capital - - - - -
Total 203,171 205,130 242,256 215,449 242,397
Recreation Center
Personnel 11,680 403,663 564,031 453,170 535,400
Operating charges 39,781 263,977 400,232 344,735 395,500
Total 51,461 667,640 964,263 797,905 930,900
Parks Management
Personnel 207,001 105,480 113,380 98,763 116,200
Operating charges 346,266 126,452 121,168 121,418 250,578
Total 553,267 231,933 234,548 220,181 366,778
Colonial Park
Personnel 240,540 117,646 187,162 147,006 148,200
Operating charges 73,375 31,980 56,319 59,448 78,000
Capital 18,279 - - - -
Total 332,194 149,626 243,481 206,454 226,200
Total Department 1,853,127$ 1,782,261$ 2,431,006$ 2,153,598$ 2,439,910$
PARKS & RECREATION DEPARTMENT
76
Parks and Recreation Department Staffing Schedule
2011 2012
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Parks and Recreation
Community Building
Parks and Recreation Director III 1 1 91,588 123,643
Administrative Manager 111 1 1 53,775 75,285
Executive Director FWUP 109 1 1 40,662 56,927
Senior Services
Senior Services Manager 111 1 1 53,775 75,285
Recreation Specialist 205 1 1 36,075 50,506
Recreation Center
Recreation Manager 111 1 1 53,775 75,285
Assistant Recreation Mgr 206 1 1 38,962 54,546
Recreation Specialist 205 2 2 36,075 50,506
Facility Maintenance
Crew Leader 205 1 1 36,075 50,506
Parks Technician 201 1 1 27,521 38,530
Total Parks and Recreation Department 11 11
SALARY RANGE
77
PARKS AND RECREATION DEPARTMENT
Parks and Recreation Administration Division
Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
REGULAR WAGES 245,031$ 212,871$ 233,463$ 212,932$ 241,200$
PART-TIME WAGES 25,238 68 - 1,208 -
OVERTIME 784 - - - -
LONGEVITY 1,380 1,370 1,430 1,430 1,700
OTHER COMPENSATION 751 1,414 - - -
HEALTH & DENTAL 44,590 24,348 33,647 28,465 28,600
TMRS 46,298 42,407 38,071 34,883 26,200
FICA 20,340 15,787 18,540 16,671 19,300
WORKERS COMPENSATION 980 414 423 383 600
ALLOWANCES 7,660 8,375 7,440 8,745 8,900
OTHER BENEFITS 5,840 1,975 4,362 - 7,400
EMPLOYEE RELATIONS 913 508 1,000 1,000 1,000
PERSONNEL 399,805 309,536 338,376 305,717 334,900
OFFICE SUPPLIES 1,996 1,009 1,800 1,600 1,600
OPERATING SUPPLIES 25,393 3,336 3,730 3,730 3,730
MISCELLANEOUS 197 16,369 - - -
EQUIPMENT MAINTENANCE - - - 130 -
BUILDING & GROUNDS MAINTENANCE - - - 146 -
COMMUNICATION 19,923 19,296 22,705 22,705 22,705
EQUIPMENT LEASE/RENTAL 3,783 4,525 4,630 4,000 4,000
PROFESSIONAL DUES 1,755 2,684 1,735 2,100 2,100
TRAVEL & TRAINING 4,526 3,631 4,000 4,000 4,000
INSTRUCTOR FEES 87,591 - - - -
TRI-SPORTS 80,000 80,000 80,000 80,000 80,000
COMMUNITY RELATIONS 4,385 2,594 2,500 2,500 2,500
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 83,680 84,952 275,659 275,659 218,100
OPERATING 313,229 218,396 396,759 396,570 338,735
FURNITURE & EQUIP <$5000 - - 11,323 11,322 -
CAPITAL - - 11,323 11,322 -
PARKS AND RECREATION
ADMINISTRATION DIVISION TOTAL 713,034$ 527,932$ 746,458$ 713,609$ 673,635$
78
PARKS AND RECREATION DEPARTMENT
Senior Services Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
REGULAR WAGES 98,462$ 94,779$ 103,545$ 98,518$ 105,600$
PART-TIME WAGES 14,980 18,954 27,791 18,500 25,500
OVERTIME 1,299 773 1,288 70 1,400
LONGEVITY 425 390 901 901 700
HEALTH & DENTAL 12,140 10,248 12,217 12,480 12,600
TMRS 18,095 18,157 16,611 15,484 11,300
FICA 8,731 8,700 10,216 9,270 10,300
WORKERS COMPENSATION 820 520 618 616 800
OTHER BENEFITS 2,740 1,144 2,841 2,841 4,900
PERSONNEL 157,692 153,666 176,028 158,679 173,100
OFFICE SUPPLIES 868 819 1,200 1,200 1,200
OPERATING SUPPLIES 2,260 5,804 5,935 5,935 9,031
COMMUNICATION 4,761 4,522 5,704 4,600 6,292
EQUIPMENT LEASE/RENTAL 571 986 800 900 1,200
PROFESSIONAL DUES 239 350 300 250 300
TRAVEL & TRAINING 1,232 1,717 1,730 675 1,905
INSTRUCTOR FEES 10,788 13,215 26,000 18,650 24,810
COMMUNITY RELATIONS 14,801 13,036 13,000 13,000 13,000
BOARDS AND COMMITTEES 2,960 3,455 4,000 4,000 4,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 7,000 7,559 7,559 7,559 7,559
OPERATING 45,479 51,465 66,228 56,769 69,297
SENIOR SERVICES DIVISION TOTAL 203,171$ 205,130$ 242,256$ 215,449$ 242,397$
79
PARKS AND RECREATION DEPARTMENT
Recreation Center Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
REGULAR WAGES 1,854$ 168,743$ 195,767$ 172,031$ 191,400$
PART-TIME WAGES 8,400 144,880 245,854 175,000 224,100
ON CALL - - - 1,200 1,600
OVERTIME - 3,659 4,915 4,500 6,200
LONGEVITY - 670 815 815 900
HEALTH & DENTAL 218 21,059 34,035 31,758 35,100
TMRS 352 33,106 32,070 28,105 21,100
FICA 791 24,231 35,294 27,389 32,700
WORKERS COMPENSATION 40 3,201 6,968 2,238 8,000
ALLOWANCES - 1,913 2,640 4,463 4,500
OTHER BENEFITS 25 2,202 5,673 5,673 9,800
PERSONNEL 11,680 403,663 564,031 453,170 535,400
OFFICE SUPPLIES - 1,313 4,800 4,800 4,800
OPERATING SUPPLIES 178 32,356 40,985 40,500 56,200
TREATMENT CHEMICALS - 6,500 7,890 10,500 12,100
EQUIPMENT MAINTENANCE - 1,290 6,450 6,250 13,700
SWIMMING POOL MAINTENANCE - 7,746 15,138 13,000 33,000
COMMUNICATION 60 1,252 2,650 2,500 2,700
EQUIPMENT LEASE/RENTAL - 3,469 6,400 6,400 7,000
PROFESSIONAL DUES - 605 1,185 1,185 1,100
TRAVEL & TRAINING - 3,896 4,864 4,600 4,900
INSTRUCTOR FEES 39,543 205,550 309,870 255,000 260,000
OPERATING 39,781 263,977 400,232 344,735 395,500
RECREATION CENTER DIVISION TOTAL 51,461$ 667,640$ 964,263$ 797,905$ 930,900$
80
PARKS AND RECREATION DEPARTMENT
Parks Maintenance Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
REGULAR WAGES 123,402$ 69,261$ 73,259$ 63,205$ 71,700$
PART-TIME WAGES - - - 1,956 4,800
ON CALL - - - 180 1,600
OVERTIME 2,554 1,215 2,088 2,088 2,100
LONGEVITY 1,150 1,195 1,315 1,315 500
HEALTH & DENTAL 37,830 12,648 14,749 11,458 15,100
TMRS 23,532 13,581 12,044 10,218 7,700
FICA 9,583 5,296 5,860 4,565 6,100
WORKERS COMPENSATION 4,310 1,144 1,259 972 1,700
ALLOWANCES 1,870 - - - -
OTHER BENEFITS 2,770 1,140 2,806 2,806 4,900
PERSONNEL 207,001 105,480 113,380 98,763 116,200
OFFICE SUPPLIES 213 123 125 125 200
OPERATING SUPPLIES 2,174 1,763 2,000 2,200 3,500
EQUIPMENT MAINTENANCE 3,288 207 500 550 600
BUILDING & GROUNDS MAINTENANCE 74,277 45,371 39,300 39,300 157,910
ELECTRIC SERVICE 76,220 - - - -
TRAVEL & TRAINING 1,943 1,140 1,140 1,140 1,865
OTHER CONTRACTED SERVICES 181,851 63,556 71,850 71,850 80,250
TRANSFER TO VEHICLE REPLACEMENT
FUND 6,300 14,292 6,253 6,253 6,253
OPERATING 346,266 126,452 121,168 121,418 250,578
PARKS MAINTENANCE DIVISION TOTAL 553,267$ 231,933$ 234,548$ 220,181$ 366,778$
81
PARKS AND RECREATION DEPARTMENT
Colonial Park Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
REGULAR WAGES 56,835$ -$ -$ -$ -$
PART-TIME WAGES 140,940 107,246 171,250 125,000 135,000
OVERTIME - - - 104 -
LONGEVITY 265 - - 120 -
HEALTH & DENTAL 6,090 - - - -
TMRS 10,663 - - - -
FICA 15,336 8,251 13,101 18,402 10,400
WORKERS COMPENSATION 6,170 2,149 2,811 3,325 2,800
ALLOWANCES 2,040 - - - -
OTHER BENEFITS 2,200 - - 56 -
PERSONNEL 240,540 117,646 187,162 147,006 148,200
OFFICE SUPPLIES 830 309 450 450 600
OPERATING SUPPLIES 12,876 8,194 11,285 10,800 13,700
TREATMENT CHEMICALS 11,470 7,699 12,000 14,500 14,900
EQUIPMENT MAINTENANCE 1,578 5,344 5,650 4,000 4,500
SWIMMING POOL MAINTENANCE 5,032 9,885 25,938 21,500 42,500
COMMUNICATION 887 325 350 350 500
EQUIPMENT LEASE/RENTAL - 64 646 600 1,300
PROFESSIONAL DUES 430 - - - -
TRAVEL & TRAINING 4,598 128 - 116 -
INSTRUCTOR FEES 35,674 32 - 7,132 -
OPERATING 73,375 31,980 56,319 59,448 78,000
FURNITURE & EQUIP < $5000 18,279 - - - -
CAPITAL 18,279 - - - -
COLONIAL PARK DIVISION TOTAL 332,194$ 149,626$ 243,481$ 206,454$ 226,200$
THE DEBT SERVICE FUND 2012
83
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 DEBT SERVICE FUND 2012
84
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 2012, the Debt Service Fund will pay $8,292,100 of debt service and fiscal agent fees, an
increase of $179,977 over 2011. This increase 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 the 2012 debt service payments requires an ad valorem tax rate of $.18936 per $100 of
assessed value in tax year 2011, an increase of 5.4% or $0.00968 per $100. This is only the
second time in eight consecutive years that the tax rate dedicated to debt service had increased.
This was due in part to the slight decrease in taxable values. Additionally, the debt service
requirements increased due to the scheduled increases in the existing tax supported debt.
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 2011 is $4.056 billion, the
current debt limit under this provision is $202.79 million. As of December 31, 2012, the City
will owe a total of $78.15 million to bondholders for all existing outstanding bonds. Of this
total, the Debt Service Fund, using property taxes, will provide $73.04 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 $8.8 million in
2020 when the outstanding bonds issued prior to 2009 will be retired. During the recent period
of historically low interest rates, the City refunded all bonds that were available for refunding,
significantly reducing interest that the City had to pay. With most outstanding bonds at interest
rates close to the current market, future refundings will be rare.
THE DEBT SERVICE FUND 2012
85
DEBT SERVICE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget YTD Estimated Budget
2009 2010 2011 2011 2011 2012
REVENUES:
CURRENT YEAR PROPERTY TAXES 6,711,323$ 7,089,953$ 7,269,069$ 7,293,633$ 7,276,282$ 7,680,100$
PRIOR YEAR PROPERTY TAXES 28,426 17,158 20,000 18,198 20,000 20,000
PENALTY AND INTEREST 40,744 39,081 30,000 34,822 40,000 30,000
COLLECTION FEES - - - - - -
EARNINGS ON INVESTMENTS 15,990 8,605 5,000 2,791 3,950 2,000
TRANSFER FROM WATER & SEWER FUND - - 202,383 202,383 202,383 301,850
TOTAL REVENUES 6,796,483 7,154,797 7,526,452 7,551,827 7,542,615 8,033,950
EXPENDITURES:
BOND PRINCIPAL 3,969,515 3,903,250 4,671,167 4,671,167 4,671,167 5,170,000
INTEREST ON BONDS 2,837,121 3,201,201 3,425,956 3,425,956 3,425,956 3,112,100
FISCAL AGENT FEES 10,925 13,000 15,000 11,800 15,000 10,000
TOTAL EXPENDITURES 6,817,561 7,117,451 8,112,123 8,108,923 8,112,123 8,292,100
NET REVENUES (21,078) 37,346 (585,671) (557,096) (569,508) (258,150)
BEGINNING BALANCE 975,765 954,687 973,483 992,033 992,033 422,525
ENDING BALANCE 954,687$ 992,033$ 387,812$ 434,937$ 422,525$ 164,375$
THE DEBT SERVICE FUNj 2012
CITY OF WEST UNIVERSITY PLACE
GENERAL LONG TERM DEBT
PRINCIPAL AND INTEREST REQUIREMENTS
As of January 1,2012
$78.210,000 $12.168.872 $10.560.317 $22.729.188 $100.939.188
$10,000,000
$9,000,000
$8,000,000
$7,000,000
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$-
Annual Debt Service Requirements
•Principal Interest
Interest Due Interest Due
Fiscal Year Principal 2/1 8/1 Interest Total
2012 5,170,000 1,608,555 1,503,493 3,1 12,048 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
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86
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WATER AND SEWER FUND 2012
89
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.
WATER AND SEWER FUND 2012
90
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
FUND FINANCIAL ACTIVITY:
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.
2011 Financial Activity: W&S Fund gross revenues are expected to be $6.88 million, slightly
above the budget of $6.34 million, due to the lack of rainfall in 2011.
The City of Houston has not recently indicated that they will be increase our surface water
contract rates, therefore, no water or sewer rate increases are included in this budget. If a rate
increase is announced after this budget adoption, we will adjust the rates at which we bill our
customers to cover any impact a rate increase from the City of Houston may have on our cost of
operations.
Operating expenditures in 2011 are expected to be approximately $3.9 million, which is slightly
below 2011 budget appropriations of $4.02 million. Debt service, administrative cost and a
transfer to the Capital Project Fund adds $2.9 million more to total expenditures. Altogether,
W&S Fund 2011 expenditures are expected to total approximately $7.1 million.
The 2012 Budget. The 2012 Budget anticipates total Water and Sewer Utility Fund revenues of
approximately $6.4 million.
System operations, including the newly created Utility Billing division, are appropriated at
$7,578,034, including $1,250,000 transferred to the General Fund to reimburse for costs it incurs
on behalf of the W&S Fund and a $700,000 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
WATER AND SEWER FUND 2012
91
accounted for in the General Fund and funding for a new customer service staff position were
moved to this division.
Debt Service for 2012 is $1,251,173 (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 $0.4 million until the final payment on February 1, 2022.
For the Future. The Water and Sewer Utility Fund is the most difficult of all of the City’s funds
to predict. Water usage can vary dramatically with the weather. All projections and budgets are
based on averages and likely to differ considerably from actual results. Most costs also vary as
revenues fluctuate, but are generally expected to increase about 4% a year for the next five years.
While much of the system’s delivery and collection infrastructure is new, some key components
are aging dramatically; Lift stations, elevated towers and water wells all will need major
overhauls in the foreseeable future.
Anticipated rate increases from the City of Houston will require additional rate increases to keep
pace with the City of Houston’s rate increase for treated water. Future rate increases may be
required to fund capital projects that were not considered part of the City’s previous
infrastructure replacement program.
WATER AND SEWER FUND 2012
92
WATER AND SEWER UTILITY FUND
STATEMENT OF REVENUES AND EXPENDTURES
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
REVENUES:
WATER SERVICE 4,033,469$ 3,909,470$ 4,121,117$ 4,500,000$ 4,155,701$
SEWER SERVICE 2,134,525 2,036,499 2,090,807 2,250,000 2,108,392
PENALTIES 74,574 79,992 60,000 60,000 50,000
CONNECTION FEE 29,650 31,620 31,000 28,700 30,000
EARNINGS ON INVESTMENTS 13,944 5,148 4,640 2,000 1,500
RECOVERED BAD DEBT WRITEOFFS (161,560) (165,287) - - -
MISCELLANEOUS 40,480 25,634 28,000 38,000 25,000
TRANSFER FROM WATER & SEWER
CAPITAL PROJECTS FUND 217,224 246,520 - - -
TOTAL REVENUE 6,382,306 6,169,596 6,335,564 6,878,700 6,370,593
EXPENDITURES BY DEPARTMENT:
DEBT SERVICE 1,550,229 1,274,859 1,242,537 1,246,537 1,251,173
FINANCE - 25,315 238,271 233,760 241,880
PUBLIC WORKS 3,305,185 3,162,044 4,020,374 3,940,338 4,134,981
TRANSFER TO GENERAL FUND 660,000 660,000 725,000 725,000 1,250,000
TRANSFER TO CAPITAL PROJECT FUND 100,000 - - - -
TRANSFER TO 2010 CERTIFICATES OF
OBLIGATION FUND - 24,162 9,840 9,840 -
TRANSFER TO WATER & SEWER CAPITAL
PROJECTS - - 950,000 950,000 700,000
TOTAL EXPENDITURES 5,615,414 5,146,379 7,186,022 7,105,475 7,578,034
NET REVENUES (EXPENDITURES)766,892 1,023,217 (850,458) (226,775) (1,207,441)
BEGINNING FUND BALANCE 280,902 1,047,794 1,047,794 2,071,011 1,844,236
ENDING FUND BALANCE 1,047,794$ 2,071,011$ 197,336$ 1,844,236$ 636,795$
Principal Principal
Outstanding Outstanding
Series Obligation January 1, 2012 Principal Interest Total December 31, 2012
2001-B Revenue Bonds 100,000 100,000 1,825 101,825 -
2005 Revenue Refunding Bonds 5,725,000 620,000 223,498 843,498 5,105,000
5,825,000$ 720,000$ 225,323$ 945,323$ 5,105,000$
2010 Perm Improv Refunding
Bonds (W&S Portion)*5,010,000 145,000 156,850 301,850 4,865,000
10,835,000$ 865,000$ 382,173$ 1,247,173$ 9,970,000$
* Portion of debt is transferred to General Debt Service Fund
WATER & SEWER DEBT SERVICE
SCHEDULE OF FISCAL YEAR 2012 REQUIREMENTS
Principal & Interest
Requirements for 2011
WATER AND SEWER FUND 2012
CITY OF WEST UNIVERSITY PLACE
WATER &SEWER DEBT SERVICE
PRINCIPAL AND INTEREST REQUIREMENTS
As of January 1,2012
$10,835,000 $1,262,719 $1,063,989 $2,326,708 $13,161,708
*Includes amo lint transferred to General Debt Service Fund for W&S portion of
2010 Permanent Improvement Refunding Bonds.
:1znirri1ri
Interest Due Interest Due
Fiscal Year Principal *2/1 *8/1 *Interest Total
2012 865,000 198,730 183,443 382,173 1,247,173
2013 875,000 183,443 168,243 351,685 1,226,685
2014 905,000 168,243 152,443 320,685 1,225,685
2015 935,000 152,443 135,708 288,151 1,223,151
2016 970,000 135,708 118,758 254,466 1,224,466
2017 1,005,000 118,758 101,593 220,351 1,225,351
2018 1,050,000 101,593 80,188 181,781 1,231,781
2019 1,085,000 80,188 61,413 141,601 1,226,601
2020 1,115,000 61,413 42,121 103,534 1,218,534
2021 1,065,000 42,121 20,080 62,201 1,127,201
2022 965,000 20,080 -20,080 985,080
Annual Debt Service Requirements
$1,400,000
$1,200,000
$1,000,000 I:
•Principal Interest
93
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WATER AND SEWER FUND 2012
95
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. (2012 Budget $241,880)
FINANCE DEPARTMENT (W&S FUND) 2012 GOALS
∗ Improve customer service by cross training staff on the Utility Billing and Cash Receipts
modules of the new financial software.
∗ Continue with the remote deposit capture program to improve the accuracy of the posting of
payments received from the City’s utility customers.
∗ Research additional enhancements for the utility customer’s online payment ability.
FINANCE DEPARTMENT (W&S FUND) BUDGET HIGHLIGHTS
∗ Authorized full-time employees – 2 (2011 authorized full-time employees – 2)
∗ Total budget - $241,880 (2011 total budget - $248,111)
WATER AND SEWER FUND 2012
96
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
Utility Billing & Customer Service
Personnel -$ 1,153$ 130,922$ 124,600$ 132,400$
Operating charges - - 112,887 105,000 108,980
Capital - - 4,302 4,160 500
Total - 1,153 248,111 233,760 241,880
Total Department -$ 1,153$ 248,111$ 233,760$ 241,880$
FINANCE DEPARTMENT
Finance Department Staffing Schedule (W&S Fund)
2011 2012
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Finance - Utility Billing
Sr. Customer Service
Representative 207 1 1 42,857 60,001
Accounting Specialist 204 1 1 33,716 47,201
Total Finance (W&S Fund)2 2
SALARY RANGE
WATER AND SEWER FUND 2012
97
WATER AND SEWER FUND
FINANCE DEPARTMENT
Finance Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
REGULAR WAGES -$ -$ 81,011$ 81,000$ 91,100$
OVERTIME - - 5,000 5,000 5,000
LONGEVITY - - 360 360 600
HEALTH & DENTAL - 123 21,393 15,000 12,500
TMRS - 897 13,569 13,600 10,100
FICA - 119 6,620 6,600 7,400
WORKERS COMPENSATION - 1 151 140 300
OTHER BENEFITS - 12 2,818 2,900 4,900
EMPLOYEE RELATIONS - - - - 500
PERSONNEL - 1,153 130,922 124,600 132,400
OFFICE SUPPLIES - - 1,000 1,000 1,000
COMMUNICATION - - 45,600 45,000 45,600
EQUIPMENT LEASE/RENTAL - - 2,567 2,500 2,900
OTHER CONTRACTED SERVICES - - 53,880 56,500 59,480
OPERATIONS - - 103,047 105,000 108,980
FURNITURE & EQUIP <$5000 - - 2,660 2,660 500
OTHER EQUIPMENT - - 1,642 1,500 -
CAPITAL - - 4,302 4,160 500
TRANSFER TO 2010 CERTIFICATES
OF OBLIGATION FUND - 24,162 9,840 9,840 -
TRANSFERS OUT - 24,162 9,840 9,840 -
FINANCE DIVISION TOTAL -$ 25,315$ 248,111$ 243,600$ 241,880$
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WATER AND SEWER FUND 2012
99
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. (2012 Budget -
$4,109,681)
PUBLIC WORKS DEPARTMENT (W&S FUND) 2012 GOALS
∗ Consistent with our review of the comprehensive maintenance program for water and wastewater
system equipment; implement modifications to provide an enhanced program.
∗ We continue to assess the aging mechanical components of the water and wastewater systems
and modify the CIP to replace and or upgrade any deficiencies on an annual basis.
∗ Continue our program to replacement iron water mains built before 1939 with the operations
department performing the work with some contractors providing specialized services that we do
not have the expertise or equipment to perform in-house. In 2011 we are installing approximately
900 feet of 8 inch water main on Wakeforest Drive in the 6000 and 6100 blocks. During the
2012 budget we plan to complete replacement of 8 inch water main in the 5800, 5900 and 6200
blocks of Wakeforest, this is an additional 980 feet.
∗ Remove sealant and clean construction joints as well as install new sealant in these areas. This is
an ongoing program working through the priority areas in order starting in Priority Area 1 and
proceeding in numerical order.
∗ Remove sand and grit from the WWTP 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
pending cleaning in 2013. This was a 2011 goal and was not performed due to the funding being
shifted to the replacement of one of the blowers.
WATER AND SEWER FUND 2012
100
PUBLIC WORKS DEPARTMENT (WATER FUND) BUDGET
HIGHLIGHTS
∗ Authorized full-time employees – 12 (2011 authorized full-time employees – 12)
∗ Total operations budget - $4,134,981 (2011 total budget - $4,020,374)
∗ Purchase of surface water from the City of Houston - $1,450,000 (2011 Budget - $1,410,000)
WATER AND SEWER FUND 2012
101
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
W&S Fund Operations
Personnel 955,685$ 909,588$ 935,115$ 877,040$ 959,700$
Operating charges 2,328,256 2,220,455 3,010,259 2,988,298 3,115,281
Capital 21,243 32,000 75,000 75,000 60,000
Total 3,305,185 3,162,044 4,020,374 3,940,338 4,134,981
Total Department 3,305,185$ 3,162,044$ 4,020,374$ 3,940,338$ 4,134,981$
PUBLIC WORKS DEPARTMENT
Public Works Department Staffing Schedule (W&S Fund)
2011 2012
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Public Works - Operations
Operations Superintendent 112 1 1 61,841 86,578
Contract Administrator 110 1 1 46,761 65,465
Field Services Supervisor 207 1 1 42,857 60,001
Plant Supervisor 207 1 1 42,857 60,001
Maintenance Worker II 203 1 1 31,510 44,114
Driver/Equipment Operator 203 1 1 31,510 44,114
Crew Leader 205 3 3 36,075 50,506
Plant Operator 204 3 3 33,716 47,201
Total Public Works (W&S Fund)12 12
SALARY RANGE
WATER AND SEWER FUND 2012
102
Operations Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
REGULAR WAGES 475,352$ 502,240$ 533,783$ 500,000$ 569,300$
PART-TIME WAGES 61,405 42,504 - - -
ON CALL 16,122 15,240 16,500 14,000 13,100
OVERTIME 62,666 68,225 75,000 69,000 70,000
LONGEVITY 4,390 4,920 5,880 5,900 6,300
HEALTH & DENTAL 158,210 104,605 125,597 120,000 133,300
TMRS 101,236 112,255 99,476 97,200 67,600
FICA 41,516 43,118 48,450 44,300 49,800
WORKERS COMPENSATION 18,720 8,038 11,346 7,500 17,500
ALLOWANCES 2,040 1,913 2,040 2,040 2,100
OTHER BENEFITS 13,340 6,461 17,043 17,100 29,500
EMPLOYEE RELATIONS 689 69 - - 1,200
PERSONNEL 955,685 909,588 935,115 877,040 959,700
OFFICE SUPPLIES 2,519 811 1,800 1,500 1,500
OPERATING SUPPLIES 33,210 31,727 31,500 29,000 29,000
FUEL 372 - - 253 -
TREATMENT CHEMICALS 47,626 41,397 66,000 60,000 65,100
EQUIPMENT MAINTENANCE 47,285 45,369 58,000 58,000 58,900
VEHICLE MAINTENANCE - 35 21,000 21,000 31,500
BUILDING & GROUNDS MAINTENANCE 11,408 7,838 32,000 32,000 107,000
WATER SYSTEM MAINTENANCE 72,954 119,750 103,000 103,000 79,000
SEWER SYSTEM MAINTENANCE 119,046 98,801 105,000 105,000 106,000
COMMUNICATION 12,964 3,003 6,500 2,500 7,800
ELECTRIC SERVICE 652,622 672,068 665,000 665,000 665,000
SURFACE WATER 995,746 811,791 1,380,000 1,380,000 1,450,000
NATURAL GAS SERVICE - - - 400 1,000
EQUIPMENT LEASE/RENTAL - - - 236 -
PROFESSIONAL DUES 683 1,045 1,200 1,150 1,150
TRAVEL & TRAINING 20,073 14,339 25,490 25,490 25,000
SLUDGE REMOVAL 80,716 73,482 80,000 70,000 80,000
OTHER CONTRACTED SERVICES 37,839 108,244 230,000 230,000 202,000
COMMUNITY RELATIONS 17,954 5,838 12,700 12,700 13,000
TRANSFER TO EQUIPMENT
REPLACEMENT FUND 60,900 60,900 70,831 70,831 70,831
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 114,340 124,017 120,238 120,238 121,500
OPERATING 2,328,256 2,220,455 3,010,259 2,988,298 3,115,281
FURNITURE & EQUIP <$5000 21,198 32,000 32,000 32,000 -
OTHER EQUIPMENT 46 - 43,000 43,000 60,000
CAPITAL 21,243 32,000 75,000 75,000 60,000
OPERATIONS DIVISION TOTAL 3,305,185$ 3,162,044$ 4,020,374$ 3,940,338$ 4,134,981$
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SOLID WASTE FUND 2012
105
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.
SOLID WASTE FUND 2012
106
Financial Activity in 2011. For the year ending December 31, 2011, the Solid Waste
Fund is expected to have revenue of about $1,315,900 for solid waste services. In
addition to fees for solid waste collection, the Fund is expected to realize an additional
$304,000 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 2011, excluding transfers, is expected
to be $1,355,422. 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 2011 total costs of service to $1,635,422.
The 2012 Budget.
Total expenditures are expected to be $1,784,472, which includes funding for a study
regarding the feasibility of automated solid waste collection. Additionally, the transfer to
the General Fund has been increased to bring the transfer for administrative costs
(Administration, Human Resources, Finance, etc) more in-line with the Solid Waste
Fund’s proportionate share based on the services provided by those departments.
For the Future. The cost of collecting and disposing of solid waste is expected to
increase each year due to higher fuel and personnel costs. Those increases as well as the
fluctuating demand and price for recyclable materials could result in additional future fee
increases.
SOLID WASTE FUND 2012
107
SOLID WASTE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2009 2010 2011 2011 2012
REVENUES:
SOLID WASTE COLLECTION 932,792$ 1,237,869$ 1,316,000$ 1,315,900$ 1,315,900$
SOLID WASTE SPECIAL COLLECTION 34 50 - 900 -
SALE OF RECYCLABLES 13,989 283,126 226,000 304,000 302,000
SALE OF RECYCLABLES 149,234 - - - -
EARNINGS ON INVESTMENTS 4,679 1,139 720 800 800
RECOVERED BAD DEBT WRITEOFFS 602 (34,632) - - -
MISCELLANEOUS - - - 227 -
TRANSFER FROM RECYCLING FUND 450,000 194,740 - - -
TRANSFER TO SOLID WASTE FUND (450,000) (194,740) - - -
TOTAL REVENUE 1,101,331 1,487,552 1,542,720 1,621,827 1,618,700
EXPENDITURES BY DIVISION:
GENERAL SERVICES 1,161,725 1,110,627 859,923 864,255 1,057,481
RECYCLING FACILITY - 932 249,942 198,855 165,720
CURBSIDE RECYCLING - - 335,452 292,312 251,271
TRANSFER TO GENERAL FUND 280,000 280,000 280,000 280,000 310,000
TOTAL EXPENDITURES 1,441,725 1,391,559 1,725,317 1,635,422 1,784,472
NET REVENUES (EXPENDITURES)(340,394) 95,992 (182,597) (13,595) (165,772)
BEGINNING FUND BALANCE 545,703 205,309 341,321 341,321 327,726
ENDING FUND BALANCE 205,309$ 301,301$ 158,724$ 327,726$ 161,954$
SOLID WASTE FUND 2012
108
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. (2012 Budget - $1,367,481)
Curbside Recycling – Collects and recycles recyclable waste. (2012 Budget - $165,720)
Recycling Facility – Maintains and operates Recycle Express facility (2012 Budget - $251,271)
PUBLIC WORKS DEPARTMENT 2012 GOALS (SOLID WASTE FUND)
∗ Complete minor renovations at Recycle Express to improve vehicle turn-around time.
∗ Implement welcome packet for new and existing residents.
∗ Recommend and implement route restructuring and operational efficiencies.
∗ Work with outside consultant to determine financial and operational feasibility of single-stream
recycling and automation.
∗ Continue succession planning and employee development.
PUBLIC WORKS DEPARTMENT BUDGET HIGHLIGHTS
(SOLID WASTE FUND)
∗ Authorized full-time employees – 8 (2011 authorized full-time employees – 8)
∗ Total budget - $1,784,472 (2011 total budget - $1,725,317)
∗ Fees for disposal of solid waste - $245,000 (2011 budget - $277,400)
∗ Payment to the General Fund - $310,000 (2011 budget - $280,000)
SOLID WASTE FUND 2012
109
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
General Services - Solid Waste Fund
Personnel 682,723$ 627,197$ 223,069$ 284,056$ 423,300$
Operating charges 720,966 763,430 914,104 856,674 942,681
Capital 38,036 - 2,750 3,525 1,500
Total 1,441,725 1,390,627 1,139,923 1,144,255 1,367,481
Curbside Recycling
Personnel -$ -$ 163,222$ 116,500$ 63,200$
Operating charges - 932 79,620 75,255 92,520
Capital - - 7,100 7,100 10,000
Total - 932 249,942 198,855 165,720
Recycling Facility
Personnel -$ -$ 157,781$ 110,900$ 60,400$
Operating charges - - 170,021 164,412 184,871
Capital - - 7,650 17,000 6,000
Total - - 335,452 292,312 251,271
Total Department 1,441,725$ 1,391,559$ 1,725,317$ 1,635,422$ 1,784,472$
SOLID WASTE - GENERAL SERVICES
SOLID WASTE FUND 2012
110
SOLID WASTE FUND
Public Works Department Staffing Schedule (Solid Waste Fund)
2011 2012
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Public Works
General Services
Crew Chief 206 1 1 38,962 54,546
Crew Leader 205 1 1 36,075 50,506
Driver/Equipment Operator 203 4 4 31,510 44,114
Recycling Facility
Driver/Equipment Operator 203 1 1 31,510 44,114
Curbside Recycling
Driver/Equipment Operator 203 1 1 31,510 44,114
TOTAL SOLID WASTE FUND 8 8
SALARY RANGE
SOLID WASTE FUND 2012
111
General Services Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
REGULAR WAGES 279,909$ 286,896$ 136,500$ 180,000$ 251,400$
PART-TIME WAGES 192,566 168,071 - - -
OVERTIME 13,801 12,599 5,494 5,000 11,000
LONGEVITY 4,655 5,075 2,280 2,280 6,500
HEALTH & DENTAL 92,230 59,787 35,427 45,600 74,400
TMRS 54,775 57,681 22,665 28,100 27,900
FICA 21,858 22,121 11,033 12,900 20,500
WORKERS COMPENSATION 17,770 9,449 4,656 5,900 10,500
OTHER BENEFITS 4,730 4,099 4,276 4,276 19,600
EMPLOYEE RELATIONS 430 1,418 738 - 1,500
PERSONNEL 682,723 627,197 223,069 284,056 423,300
OFFICE SUPPLIES - - - 20 200
OPERATING SUPPLIES 14,172 17,342 6,950 13,000 12,700
EQUIPMENT MAINTENANCE 35,449 14,022 - 1,000 -
VEHICLE MAINTENANCE 758 - 36,000 36,000 56,600
COMMUNICATION 1,043 - - - -
ELECTRIC SERVICE 3,046 2,754 - 3,600 -
PROFESSIONAL DUES - - 200 - 500
TRAVEL & TRAINING 2,400 2,596 2,000 1,500 1,850
SOLID WASTE DISPOSAL FEE 248,828 250,140 277,400 220,000 245,000
LANDFILL MAINTENANCE - 23,990 37,000 33,000 9,000
OTHER CONTRACTED SERVICES 25,259 22,236 132,500 126,500 167,980
COMMUNITY RELATIONS 16,439 17,498 2,250 2,250 7,500
TRANSFER TO GENERAL FUND 280,000 280,000 280,000 280,000 310,000
TRANSFER TO EQUIPMENT
REPLACEMENT FUND 88,800 66,401 61,451 61,451 61,451
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 4,770 66,452 78,353 78,353 69,900
OPERATING 720,966 763,430 914,104 856,674 942,681
FURNITURE & EQUIP <$5000 - - - - 1,500
OTHER EQUIPMENT 7,460 - 2,750 3,525 -
CONSTRUCTION COSTS 30,576 - - - -
CAPITAL 38,036 - 2,750 3,525 1,500
GENERAL SERVICES DIVISION TOTAL 1,441,725$ 1,390,627$ 1,139,923$ 1,144,255$ 1,367,481$
SOLID WASTE FUND 2012
112
Recycling Facility Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
REGULAR WAGES -$ -$ 99,878$ 68,000$ 41,200$
OVERTIME - - 4,020 7,200 4,100
LONGEVITY - - 1,668 1,700 300
HEALTH & DENTAL - - 25,922 13,900 6,400
TMRS - - 16,584 13,600 4,800
FICA - - 8,073 6,300 3,500
WORKERS COMPENSATION - - 3,407 2,600 2,200
OTHER BENEFITS - - 3,130 3,200 500
EMPLOYEE RELATIONS - - 540 - 200
PERSONNEL - - 163,222 116,500 63,200
OPERATING SUPPLIES - - 2,850 2,850 5,100
EQUIPMENT MAINTENANCE - - 25,000 20,000 16,000
VEHICLE MAINTENANCE - - 4,000 4,000 4,500
ELECTRIC SERVICE - - 2,400 2,400 2,300
EQUIPMENT LEASE/RENTAL - - - - 2,400
TRAVEL & TRAINING - - 700 - 500
SOLID WASTE DISPOSAL FEE - - - 35 -
OTHER CONTRACTED SERVICES - 932 1,200 2,500 20,150
COMMUNITY RELATIONS - - 5,400 5,400 3,500
TRANSFER TO EQUIPMENT
REPLACEMENT FUND - - 38,070 38,070 38,070
OPERATING - 932 79,620 75,255 92,520
OTHER EQUIPMENT - - 600 600 -
CONSTRUCTION COSTS - - 6,500 6,500 10,000
CAPITAL - - 7,100 7,100 10,000
RECYCLING FACILITY DIVISION TOTAL -$ 932$ 249,942$ 198,855$ 165,720$
SOLID WASTE FUND 2012
113
Curbside Recycling Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2009 2010 2011 2011 2012
REGULAR WAGES -$ -$ 96,549$ 70,400$ 40,100$
OVERTIME - - 3,886 3,800 2,700
LONGEVITY - - 1,612 1,600 600
HEALTH & DENTAL - - 25,058 14,200 6,300
TMRS - - 16,031 11,100 4,500
FICA - - 7,804 5,000 3,400
WORKERS COMPENSATION - - 3,293 1,800 2,100
OTHER BENEFITS - - 3,026 3,000 500
EMPLOYEE RELATIONS - - 522 - 200
PERSONNEL - - 157,781 110,900 60,400
OPERATING SUPPLIES - - 2,700 2,700 3,100
VEHICLE MAINTENANCE - - 15,000 15,000 25,700
COMMUNICATION - - - 627 -
PROFESSIONAL DUES - - 200 131 -
TRAVEL & TRAINING - - 200 4 -
OTHER CONTRACTED SERVICES - - 99,500 93,500 101,500
COMMUNITY RELATIONS - - 12,350 12,350 14,500
TRANSFER TO EQUIPMENT
REPLACEMENT FUND - - 40,071 40,100 40,071
OPERATING - - 170,021 164,412 184,871
OTHER EQUIPMENT - - 7,650 17,000 6,000
CAPITAL - - 7,650 17,000 6,000
RECYCLING FACILITY
DIVISION TOTAL -$ -$ 335,452$ 292,312$ 251,271$
INTERNAL SERVICE FUNDS 2012
115
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.
VEHICLE REPLACEMENT FUND
The Vehicle Replacement Fund (VRF), formerly called the Equipment Replacement
Fund, finances the purchase of rolling stock 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 VRF based on the estimated life and replacement cost of the vehicles
it uses. The VRF makes purchases when a combination of age and repair cost indicates
that the item 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.
EQUIPMENT REPLACEMENT FUND
The Equipment Replacement Fund (ERF) is a new fund beginning in 2012. The seed
funding comes from a transfer from the excess General Fund reserves. The ERF
finances the purchase of equipment routinely used in providing the City’s services. The
ERF will operate in the same manner as the VRF in that each City Department will make
contributions to the ERF based on the estimated life and replacement cost of the
equipment it uses. The ERF will purchase equipment when a combination of age and
repair cost indicates that the machine has reached the end of its service life.
INTERNAL SERVICE FUNDS 2012
116
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.
2011 Financial Activity
The City’s Employee Benefit Fund revenue is anticipated to be at $1,881,752 to fund
employee benefits. Charges to Operating Funds are expected to be $1,618,252 and the
balance of $263,500 comes from employee/retiree contributions and other miscellaneous
earnings. Expenditures are expected to be 1,867,000, below appropriations, primarily
due to lower than anticipated health care for active employees due to lower cost health
insurance selections made by staff.
2012 Appropriations.
Charges to Operating funds in the amount of $2,060,016 are expected, plus $346,800
from employee/retiree contributions and other miscellaneous earnings. Expenditures for
benefits are expected to be $2,367,900 a 26.8% increase from the 2011 Estimated
expenditures. This is due primarily to anticipated premium increases in the last quarter of
2012 at the time of the insurance contract renewal.
INTERNAL SERVICE FUNDS 2012
117
EMPLOYEE BENEFIT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2009 2010 2011 2011 2012
REVENUES:
CHARGES TO OPERATING FUNDS:
ER - HEALTH 1,374,146$ 974,565$ 1,405,362$ 1,108,100$ 1,369,516$
ER - DENTAL 28,818 43,727 48,789 58,800 70,800
ER - LIFE 15,900 18,678 3,600 18,600 3,800
ER - DISABILITY 15,637 15,463 9,131 15,800 8,300
ER - WORKER'S COMPENSATION 148,399 93,255 93,492 100,000 109,000
ER - RETIREES - - 136,500 136,000 190,000
ER - OTHER BENEFITS 141,950 56,108 180,952 180,952 308,600
EMPLOYEE CONTRIBUTIONS:
EE - HEALTH 190,802 200,027 228,312 191,900 257,900
EE - DENTAL 16,017 14,652 16,963 11,200 27,900
EE - VISION 7,902 9,469 11,380 9,700 11,000
RETIREE CONTRIBUTIONS - - 34,000 - -
COBRA CONTRIBUTIONS 21,798 35,666 16,000 50,700 50,000
EARNINGS ON INVESTMENTS 502 1,285 1,000 - -
MISCELLANEOUS - 29,821 14,000 - -
TOTAL REVENUES 1,961,871 1,492,715 2,199,481 1,881,752 2,406,816
EXPENDITURES:
MEDICAL PREMIUMS - ACTIVE 1,197,619 1,186,427 1,580,000 1,300,000 1,627,400
MEDICAL PREMIUMS - RETIRED 109,861 108,977 170,500 136,000 190,000
MEDICAL PREMIUMS - COBRA 12,849 23,326 16,000 7,000 10,000
DENTAL PREMIUMS - ACTIVE 47,158 61,190 72,000 70,000 98,700
VISION PREMIUMS - ACTIVE 8,198 9,604 11,000 10,000 11,000
WORKER'S COMPENSATION 78,024 98,957 105,000 100,000 109,000
LIFE & AD&D 30,646 29,385 23,000 30,800 30,000
UNEMPLOYMENT CLAIMS 3,663 20,821 25,000 10,000 10,000
OTHER ADMINSTRATIVE COST 34,655 28,530 33,300 30,000 33,300
MEDICAL PREMIUMS - RETIREE DEPENDENT - 14,405 - 43,700 40,000
WELLNESS PROGRAM 13,946 23,808 38,000 38,000 38,000
ACCUMULATED SICK LEAVE 78,706 115,444 50,000 50,000 80,000
ACCRUED VACATION - - - - 40,000
EVENTS 14,248 15,335 20,000 20,000 20,000
AWARDS 2,806 2,688 3,000 3,000 3,000
TUITION 2,957 2,928 14,000 14,000 23,000
INCENTIVES - - 5,000 - -
CONSULTANTS 10,418 4,000 4,500 4,500 4,500
TRANSFER TO HOMELAND SECURITY FUND - 2,587 - - -
TOTAL EXPENDITURES 1,645,754 1,748,412 2,170,300 1,867,000 2,367,900
NET REVENUES (EXPENDITURES)316,117 (255,697) 29,181 14,752 38,916
BEGINNING BALANCE (109,437) 206,680 (29,176) (49,017) (34,265)
ENDING BALANCE 206,680$ (49,017)$ 5$ (34,265)$ 4,651$
INTERNAL SERVICE FUNDS 2012
118
VEHICLE REPLACEMENT FUND
The Vehicle Replacement Fund (formerly the Equipment Replacement Fund) is expected
to end 2011 with a balance of $873,468. Transfers from other funds in 2012 are expected
to provide $438,597 more. 2012 expenditures are $153,500, which includes two
additional Police vehicles (one new, one replacement), one new Fire command vehicle
and the replacement of a medium-duty dump truck for Water & Sewer Utility Operations.
VEHICLE REPLACEMENT FUND
STATEMENT OF REVENUES AND
EXPENDITURES
Actual Actual Budget Estimated Budget
2009 2010 2011 2011 2012
REVENUES:
CHARGES TO OPERATING FUNDS:
SALE OF CITY PROPERTY 15,430$ 30,310$ -$ 10,400$ -$
EARNINGS ON INVESTMENTS 5,110 1,555 1,000 1,000 -
TRANSFER FROM GENERAL FUND 186,400 212,204 209,290 207,000 228,175
TRANSFER FROM WATER & SEWER FUND 60,900 60,900 70,831 70,900 70,831
TRANSFER FROM SOLID WASTE FUND 88,800 66,401 139,591 139,600 139,591
TRANSFER FROM TECHNOLOGY
MANAGEMENT FUND - - - 2,300 -
TOTAL REVENUES 356,640 371,370 420,712 431,200 438,597
EXPENDITURES:
AUTOMOBILES 114,014 27,629 68,000 68,000 25,000
LIGHT TRUCKS - 6,407 - - 63,500
TRUCKS 112,721 56,552 - - -
HEAVY EQUIPMENT - 5,455 65,000 65,000 65,000
OTHER EQUIPMENT - 8,351 - 19,600 -
TOTAL EXPENDITURES 226,735 104,393 133,000 152,600 153,500
NET REVENUES (EXPENDITURES)129,905 266,977 287,712 278,600 285,097
BEGINNING BALANCE 197,986 327,891 355,917 594,868 873,468
ENDING BALANCE 327,891$ 594,868$ 643,629$ 873,468$ 1,158,565$
Capital expenditures totaling $1,402,000 are planned over the next four years. These
include the following:
Fiscal Year Amount
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
INTERNAL SERVICE FUNDS 2012
119
Fiscal Year Amount
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
INTERNAL SERVICE FUNDS 2012
120
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.
2011 Financial Activity
In 2011 transfers from other funds are expected to amount to $1,176,592 and total
revenues are projected to be $1,176,652. Expenditures are expected to reach $800,530.
2012 Budget
The 2012 Budget projects transfers from other funds amounting to $1,271,400.
Expenditures for operations are budgeted to be $1,262,700. 2012 includes $200,000 for
Phase I of II of the transition from the Harris County to the City of Houston radio system.
This system is used for public safety, public works and parks and recreation internal
communications.
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. (2012 Budget - $1,262,700)
INTERNAL SERVICE FUNDS 2012
121
ADMINISTRATION DEPARTMENT
(TECHNOLOGY MANAGEMENT) 2012 GOALS
∗ Manage the implementation of Innoprise for the Community Development suite
of applications
∗ Enhance our disaster recovery strategy by establishing an off-site backup storage
vault
∗ Upgrade and bring to current technology the telephone receivers used by Direct Link
∗ Improve public safety 2-way radio system to ensure better, more reliable
communication
∗ Work with the City Secretary to establish an employee policy on email retention
∗ Work with the City Secretary to implement a paperless agenda by using improved
technology
ADMINISTRATION DEPARTMENT (TECHNOLOGY MANAGEMENT FUND)
BUDGET HIGHLIGHTS
∗ Authorized full-time employees – 3 (2011 authorized full-time employees – 3).
∗ Total budget - $1,262,700 (2011 total Budget - $1,060,559).
TECHNOLOGY MANAGEMENT FUND
Administration Department Staffing Schedule
2011 2012
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Technology Management
Information Technology Director II 1 1 82,511 111,391
Network Administrator TBD - 1 TBD TBD
I T Technician 209 2 1 51,857 72,601
Total Technology Management Fund 3 3
SALARY RANGE
INTERNAL SERVICE FUNDS 2012
122
TECHNOLOGY MANAGEMENT FUND
STATEMENT OF REVENUES AND
EXPENDITURES
Actual Actual Budget Estimated Budget
2009 2010 2011 2011 2012
REVENUES:
CHARGES TO OPERATING FUNDS:
EARNINGS ON INVESTMENTS -$ 33$ -$ 60$ -$
TRANSFER FROM GENERAL FUND - - 976,557 976,600 1,080,000
TRANSFER FROM CAPITAL RESERVE FUND 50,000 300,000 - - -
TRANSFER FROM WATER & SEWER FUND - - 121,092 121,092 121,500
TRANSFER FROM SOLID WASTE FUND - - 78,910 78,900 69,900
TRANSFER FROM EQUIPMENT
REPLACEMENT FUND 753,170 1,052,309 - - -
TOTAL REVENUES 803,170 1,352,342 1,176,559 1,176,652 1,271,400
EXPENDITURES:
REGULAR WAGES 200,773 209,359 209,901 210,900 241,900
PART-TIME WAGES 36,854 4,956 - - -
OVERTIME 9,184 26,868 30,000 30,000 10,000
LONGEVITY 470 590 710 710 1,000
HEALTH & DENTAL 41,880 36,805 53,094 39,000 38,800
TMRS 39,722 46,892 47,016 37,800 27,400
FICA 16,118 18,066 18,940 18,000 20,200
WORKERS COMPENSATION 600 408 432 700 600
ALLOWANCES 6,940 10,288 6,840 11,200 11,000
OTHER BENEFITS 3,230 1,876 4,368 4,368 7,900
PERSONNEL 355,771 356,109 371,301 352,678 358,800
EQUIPMENT MAINTENANCE - - 26,000 26,000 26,000
HARDWARE & SOFTWARE MAINTENANCE
CONTRACTS 360,112 363,519 377,086 384,300 361,900
TELE-COMMUNICATIONS & DATA 123,893 180,364 199,933 199,630 195,200
SOFTWARE LICENSES 28,587 5,222 1,000 1,000 1,000
CONSULTANTS 14,960 38,271 30,000 30,000 20,000
TRAVEL & TRAINING 10,498 4,013 5,600 5,600 5,600
OTHER CONTRACTED SERVICES - - - 25,100 -
TECHNOLOGY PROJECTS 34,557 66,460 - 78,800 244,100
COMPUTERS 47,387 38,889 47,400 47,400 47,400
TRANSFER TO EQUIPMENT REPLACEMENT
FUND - 2,239 2,239 2,700 2,700
OPERATIONS 619,994 698,977 689,258 800,530 903,900
TOTAL EXPENDITURES 975,765 1,055,086 1,060,559 1,153,208 1,262,700
NET REVENUES (EXPENDITURES)(172,595) 297,256 116,000 23,444 8,700
BEGINNING BALANCE (156,716) (329,311) (29,176) (32,055) (8,611)
ENDING BALANCE (329,311)$ (32,055)$ 86,824$ (8,611)$ 89$
INTERNAL SERVICE FUNDS 2012
123
EQUIPMENT REPLACEMENT FUND
The Equipment Replacement Fund (ERF) is a new fund beginning in 2012. The seed
funding comes from a transfer from excess General Fund reserves. The ERF will be
used to finance the purchase of equipment routinely used in providing the City’s services.
The ERF will operate in the same manner as the VRF in that each City Department will
make contributions to the ERF based on the estimated life and replacement cost of the
equipment it uses. The ERF will purchase equipment when a combination of age and
repair cost indicates that the machine has reached the end of its service life. No
expenditures are planned for 2012.
EQUIPMENT REPLACEMENT FUND
Actual Actual Budget Estimated Budget
2009 2010 2011 2011 2012
REVENUES:
TRANSFER FROM GENERAL FUND -$ -$ -$ -$ 60,000$
TOTAL REVENUES - - - - 60,000
EXPENDITURES:
TOTAL EXPENDITURES - - - - -
NET REVENUES (EXPENDITURES)- - - - 60,000
BEGINNING BALANCE - - - - -
ENDING BALANCE - - - - 60,000
STATEMENT OF REVENUES AND EXPENDITURES
SPECIAL REVENUE FUNDS 2012
125
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 2012:
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 TREE REPLACEMENT FUND - City ordinances require that trees that are damaged,
destroyed or removed during construction to be replaced. The Tree Replacement Fund accounts
for funds paid by builders in lieu of planting replacement trees.
THE COURT SECURITY FUND - Similar to the Court Technology Fund, the Court Security
Fund accounts for a $3.00 fee added to traffic tickets issued in West University Place. Revenues
generated by this fee can be used only to provide security for the building housing the Court.
THE METRO GRANT FUND - The Metropolitan Transit Authority of Harris County
(METRO) has provided West University Place a multiyear transportation grant, which is
accounted for in the METRO Grant Fund. The last funding period of this grant is October 1,
2013 – September 30, 2014, with the final payment in October 2013.
POLICE FORFEITED PROPERTY FUND – Certain property used in the commission of
crimes or proceeds from criminal activity is subject to forfeiture. Funds generated from the sale
of this property are set aside for the use of the Police Department.
FIRE TRAINING FUND – Accounts for grants, donations and other funds set aside for training
firefighters.
POLICE TRAINING FUND-Accounts for grants, donations and other funds set aside for
training police officers.
GOOD NEIGHBOR FUND – The City receives donations to fund the activities of the Good
Neighbor Team, specifically “Handy Man” home repairs for resident senior citizens. The Good
Neighbor Fund restricts the use of those donations to that specific activity.
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SPECIAL REVENUE FUNDS 2012
127
PARKS FUND
Actual Actual Budget Estimated Budget
2009 2010 2011 2011 2012
REVENUES:
EARNINGS ON INVESTMENTS 127$ 26$ 5,000$ 30$ -$
DONATIONS 6,369 15,222 - 3,000 -
TOTAL REVENUES 6,496 15,248 5,000 3,030 -
EXPENDITURES:
OPERATING SUPPLIES - 9,995 - 3,500 5,000
INSTRUCTOR FEES - 3,500 - - -
OTHER EQUIPMENT 11,632 - 14,455 - -
TOTAL EXPENDITURES 11,632 13,495 14,455 3,500 5,000
NET REVENUES (EXPENDITURES)(5,136) 1,754 (9,455) (470) (5,000)
BEGINNING BALANCE 17,269 12,133 9,455 13,893 13,423
ENDING BALANCE 12,133 13,887 - 13,423 8,423
STATEMENT OF REVENUES AND EXPENDITURES
COURT TECHNOLOGY FUND
Actual Actual Budget Estimated Budget
2009 2010 2011 2011 2012
REVENUES:
MUNICPAL COURT FINES 5,498$ 10,104$ 7,500$ 8,000$ 14,000$
EARNINGS ON INVESTMENTS 47 8 - 21 -
TOTAL REVENUES 5,545 10,112 7,500 8,021 14,000
EXPENDITURES:
FURNITURE & EQUIP <$5000 4,965 - 6,465 1,000 15,000
TOTAL EXPENDITURES 4,965 - 6,465 1,000 15,000
NET REVENUES (EXPENDITURES)580 10,112 1,035 7,021 (1,000)
BEGINNING BALANCE 1,163 1,743 6,533 11,855 18,876
ENDING BALANCE 1,743$ 11,855$ 7,568$ 18,876$ 17,876$
STATEMENT OF REVENUES AND EXPENDITURES
SPECIAL REVENUE FUNDS 2012
128
TREE REPLACEMENT FUND
Actual Actual Budget Estimated Budget
2009 2010 2011 2011 2012
REVENUES:
OTHER FEES AND PERMITS 20,965$ 48,248$ 10,000$ 8,000$ 8,000$
EARNINGS ON INVESTMENTS 658 261 100 100 -
TOTAL REVENUES 21,623 48,508 10,100 8,100 8,000
EXPENDITURES:
TRANSFER TO REC. FACILITIES
CONSTRUCTION FUND 14,000 - - -
OTHER CONSTRUCTION COSTS - - 28,200 40,000
OTHER CONSTRUCTION COSTS 31,595 23,152 40,000 - -
TOTAL EXPENDITURES 31,595 37,152 40,000 28,200 40,000
NET REVENUES (EXPENDITURES)(9,972) 11,356 (29,900) (20,100) (32,000)
BEGINNING BALANCE 67,577 57,605 42,830 68,961 48,861
ENDING BALANCE 57,605$ 68,961$ 12,930$ 48,861$ 16,861$
STATEMENT OF REVENUES AND EXPENDITURES
COURT SECURITY FUND
Actual Actual Budget Estimated Budget
2009 2010 2011 2011 2012
REVENUES:
MUNICPAL COURT FINES 5,025$ 7,522$ 5,000$ 6,000$ 5,000$
EARNINGS ON INVESTMENTS - 68 - 30 -
TOTAL REVENUES 5,025 7,590 5,000 6,030 5,000
EXPENDITURES:
FURNITURE & EQUIP <$5000 - 1,287 10,000 5,000 15,000
TOTAL EXPENDITURES - 1,287 10,000 5,000 15,000
NET REVENUES (EXPENDITURES)5,025 6,303 (5,000) 1,030 (10,000)
BEGINNING BALANCE 7,832 12,857 14,917 19,161 20,191
ENDING BALANCE 12,857$ 19,161$ 9,917$ 20,191$ 10,191$
STATEMENT OF REVENUES AND EXPENDITURES
SPECIAL REVENUE FUNDS 2012
129
METRO GRANT FUND
Actual Actual Budget Estimated Budget
2009 2010 2011 2011 2012
REVENUES:
METRO 259,000$ 259,000$ 259,000$ 259,000$ 259,000$
EARNINGS ON INVESTMENTS 129 197 - - -
TOTAL REVENUES 259,129 259,197 259,000 259,000 259,000
EXPENDITURES:
CONTINGENCY 259,000 - 266,164 - 380,500
TRANSFER TO TRANSPORTATION
IMPROVEMENT FUND - - - 403,700 -
TOTAL EXPENDITURES 259,000 - 266,164 403,700 380,500
NET REVENUES (EXPENDITURES)129 259,197 (7,164) (144,700) (121,500)
BEGINNING BALANCE 6,880 7,009 7,164 266,206 121,506
ENDING BALANCE 7,009$ 266,206$ -$ 121,506$ 6$
STATEMENT OF REVENUES AND EXPENDITURES
POLICE FORFEITED PROPERTY
Actual Actual Budget Estimated Budget
2009 2010 2011 2011 2012
REVENUES:
FORFEITED PROPERTY 1,454$ -$ -$ 3,900$ -$
EARNINGS ON INVESTMENTS - - - 20 -
TOTAL REVENUES 1,454 - - 3,920 -
EXPENDITURES:
OPERATING SUPPLIES 90,135 - - 1,600 13,668
CONSULTANTS - - - 1,800 2,000
TOTAL EXPENDITURES 90,135 - - 3,400 15,668
NET REVENUES (EXPENDITURES)(88,681) - - 520 (15,668)
BEGINNING BALANCE 103,829 15,148 - 15,148 15,668
ENDING BALANCE 15,148$ 15,148$ -$ 15,668$ -$
STATEMENT OF REVENUES AND EXPENDITURES
SPECIAL REVENUE FUNDS 2012
130
POLICE TRAINING FUND
Actual Actual Budget Estimated Budget
2009 2010 2011 2011 2012
REVENUES:
STATE GRANT -$ -$ -$ 4,800$ 1,500$
EARNINGS ON INVESTMENTS - - - 11 -
CLASS FEES 2,722 480 - -
TOTAL REVENUES 2,722 480 - 4,811 1,500
EXPENDITURES:
TRAINING SUPPLIES 402 - 6,598 600 14,736
TRAVEL & TRAINING - 4,436 - - -
TOTAL EXPENDITURES 402 4,436 6,598 600 14,736
NET REVENUES (EXPENDITURES)2,320 (3,956) (6,598) 4,211 (13,236)
BEGINNING BALANCE 10,661 12,981 6,598 9,025 13,236
ENDING BALANCE 12,981$ 9,025$ -$ 13,236$ -$
STATEMENT OF REVENUES AND EXPENDITURES
FIRE TRAINING
Actual Actual Budget Estimated Budget
2009 2010 2011 2011 2012
REVENUES:
FEDERAL GRANT 791$ 1,886$ 1,886$ 700$ 350$
STATE GRANT - - - 500 500
SETRAC - - - 4,200 4,000
EARNINGS ON INVESTMENTS - 15 - 6 -
DONATIONS - - - 71,664 -
MISCELLANEOUS - - - 7,000 -
TOTAL REVENUES 791 1,901 1,886 84,070 4,850
EXPENDITURES:
OPERATING SUPPLIES - - 5,553 - -
TRAVEL & TRAINING - 3,627 2,680 2,400 -
FURNITURE & EQUIP <$5000 - - - 6,100 15,469
TECHNOLOGY PROJECTS - - - 71,664 -
TOTAL EXPENDITURES - 3,627 8,233 80,164 15,469
NET REVENUES (EXPENDITURES)791 (1,726) (6,347) 3,906 (10,619)
BEGINNING BALANCE 7,648 8,439 7,879 6,713 10,619
ENDING BALANCE 8,439$ 6,713$ 1,532$ 10,619$ -$
STATEMENT OF REVENUES AND EXPENDITURES
SPECIAL REVENUE FUNDS 2012
131
GOOD NEIGHBOR FUND
Actual Actual Budget Estimated Budget
2009 2010 2011 2011 2012
REVENUES:
EARNINGS ON INVESTMENTS -$ 5$ -$ 4$ -$
DONATIONS - 420 - - -
TOTAL REVENUES - 425 - 4 -
EXPENDITURES:
COMMUNITY RELATIONS - - - - -
BOARDS AND COMMITTEES - 30 - - -
UNALLOCATED CREDIT CARD
CHARGES - - - - -
TRANSFER TO GENERAL FUND - - - - -
TOTAL EXPENDITURES - 30 - - -
NET REVENUES (EXPENDITURES)- 395 - 4 -
BEGINNING BALANCE 2,366 2,366 2,341 2,761 2,765
ENDING BALANCE 2,366$ 2,761$ 2,341$ 2,765$ 2,765$
STATEMENT OF REVENUES AND EXPENDITURES
CAPITAL PROJECT FUNDS 2012
133
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 2012
134
CAPITAL PROJECT FUNDS 2012
135
CAPITAL PROJECT FUND
2011 Financial Activity
The Capital Project Fund funded several miscellaneous capital (one-time) purchases in 2011. All
funds are expected to be spent. Due to a 2009 journal entry error discovered during the 2010
audit and a resulting fund balance restatement, a funding infusion was necessary. The infusion
came from the Water & Sewer Capital Reserve Fund. Justification for this association
(enterprise to general fund expenditures) is the Water & Sewer vehicle maintenance
expenditures, prior to 2011, which were funded in the General Fund.
2012 Appropriations
No significant appropriations are planned for 2012.
CAPITAL PROJECT FUND
Actual Actual Budget Estimated Budget
2009 2010 2011 2011 2012
REVENUES:
EARNINGS ON INVESTMENTS 39,353$ 7,461$ -$ 113$ -$
TRANSFER FROM CAPITAL RESERVE
FUND 475,000 - - - -
TRANSFER FROM WATER & SEWER
CAPITAL PROJECTS FUND - - - 300,000 -
TRANSFER FROM WATER & SEWER
FUND 100,000 - - -
CERTIFICATES OF OBLIGATION
PROCEEDS 1,295,000 - - - -
PREMIUM ON BONDS 12,431 - - - -
TOTAL REVENUES 1,921,784 7,461 - 300,113 -
EXPENDITURES
ISSUANCE COSTS 54,876$ - - - -
OTHER EQUIPMENT 544,770 - - 153,270 -
PROFESSIONAL SERVICES 104,391 - - - -
CONSTRUCTION COSTS 18,261 - 164,952 - -
OTHER CONSTRUCTION COSTS (419,445) - - 15,561 -
UNFORESEEN EXPENDITURES - 5,000 - 6,043
TRANSFER TO TRANSPORTATION
IMPROVEMENT FUND 800,000 - - - -
TRANSFER TO 2010 CERTIFICATES OF
OBLIGATION FUND - - 100,948 102,069 -
TOTAL EXPENDITURES 1,102,853 - 270,900 270,900 6,043
BEGINNING BALANCE (430,117) (30,631) 355,314 (23,170) 6,043
ENDING BALANCE 388,813$ (23,170)$ 84,414$ 6,043$ -
STATEMENT OF REVENUES AND EXPENDITURES
CAPITAL PROJECT FUNDS 2012
136
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 $1,850,000 advanced from the General
Fund to be transferred to the Capital Reserve Fund.
The reconstruction project was substantially complete in 2009; however, the City will likely be
required to fund drainage retention on Bray’s Bayou before the Harris County Drainage District
will allow the increased outflow from Poor Farm Ditch. No appropriation of funds for this
requirement has yet been included.
CAPITAL PROJECT FUNDS 2012
137
Actual Actual Budget YTD Estimated Budget
2009 2010 2011 2011 2011 2012
REVENUES
METRO -$ -$ -$ -$ -$ -$
HARRIS COUNTY - - - - - -
EARNINGS ON INVESTMENTS - - - 706 600 -
TRANSFER FROM METRO GRANT FUND - - - 403,700 403,700 -
TRANSFER FROM CAPITAL PROJECT
FUND 800,000 - - - - -
CERTIFICATES OF OBLIGATION
PROCEEDS - - - - - -
TOTAL REVENUES 800,000 - - 404,406 404,300 -
EXPENDITURES
PROFESSIONAL SERVICES 54,354 879 - - - -
CONSTRUCTION COSTS 2,861,040 52,904 - - - 328,990
OTHER CONSTRUCTION COSTS - 37,500 403,700 436,200 -
TRANSFER TO STREETLIGHT PROJECT
FUND - - - 5,000 5,000 -
TRANSFER TO CAPITAL RESERVE
FUND 1,500 - - - - -
TRANSFER TO EMERGENCY DRAINAGE
REPAIR FUND 14,373 - - - - -
TOTAL EXPENDITURES 2,931,268 53,783 37,500 408,700 441,200 328,990
BEGINNING BALANCE 2,550,941$ 419,673$ 358,903$ 365,890$ 365,890$ 328,990$
ENDING BALANCE 419,673$ 365,890$ 321,403$ 361,597$ 328,990$ 0$
TRANSPORTATION IMPROVEMENT FUND (DRAINAGE FUND)
STATEMENT OF REVENUES AND EXPENDITURES
CAPITAL PROJECT FUNDS 2012
138
CAPITAL RESERVE FUND
In 2011, $64,600 was transferred from the General Fund and $200,000 is expected to be
transferred from the General Fund in 2012. These transfers are projections of excess
General Fund Reserves for the fiscal year.
Expenditures for 2012 are not yet specific, but are appropriated as projects are approved.
At the direction of Council, funding has been allocated for a zoning study to be
conducting starting in 2012.
CAPITAL RESERVE FUND
Actual Actual Budget Estimated Budget
2009 2010 2011 2011 2012
REVENUES
EARNINGS ON INVESTMENTS -$ 2,343$ -$ 100$ -$
TRANSFER FROM GENERAL FUND 511,240 60,000 64,600 64,600 200,000
TRANSFER FROM TRANSPORTATION
IMPROVEMENT FUND 1,500 - - - -
TRANSFER FROM INFRASTRUCTURE
FUND - - - - -
TRANSFER FROM FUND 330 - - - - -
TOTAL REVENUES 512,740 62,343 64,600 64,700 200,000
EXPENDITURES
CONSTRUCTION COSTS 8,805 53,015 - - -
UNFORESEEN EXPENDITURES - 102,151 - 288,919
TRANSFER TO CAPITAL PROJECTS
FUND 475,000 - - - -
TRANSFER TO STREETLIGHT PROJECT
FUND 250,000 - - 1,655 -
TRANSFER TO REC. FACILITIES
CONSTRUCTION FUND - - 38,241 -
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 50,000 300,000 - - -
TOTAL EXPENDITURES 783,805 353,015 102,151 39,896 288,919
BEGINNING BALANCE 625,851$ 354,786$ 37,551$ 64,115$ 88,919$
ENDING BALANCE 354,786$ 64,115$ -$ 88,919$ -$
STATEMENT OF REVENUES AND EXPENDITURES
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CAPITAL PROJECT FUNDS 2012
140
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
$389,141 was allocated from the Hurricane Ike insurance proceeds related to those
buildings.
The Recreation Center and Colonial Park Pool renovations were completed in 2010. The
final piece of the funding, the Community Center renovations, was completed in late
spring/early fall 2011.
CAPITAL PROJECT FUNDS 2012
141
Actual Actual Budget Estimated Budget
2009 2010 2011 2011 2012
REVENUES:
FRIENDS OF WEST U PARKS 1,054,744$ 100,005$ -$ -$ -$
SALE OF CITY PROPERTY 31,332 - - -
EARNINGS ON INVESTMENTS - 3,344 - 145 -
DONATIONS - 11,470 - - -
MISCELLANEOUS 154,248 - - 36,746 -
TRANSFER FROM RECREATION
CENTER FUND - 7,231 - - -
TRANSFER FROM TREE REPLACEMENT
FUND 14,000 - - -
TRANSFER FROM EMERGENCY GRANT
FUND 264,471 - - -
TRANSFER FROM CAPITAL RESERVE
FUND - - - 38,241 -
TRANSFER FROM 2010A CERT OF
OBLIGATIONS FUND - 705,000 - 18,973 -
GENERAL OBLIGATION BOND
PROCEEDS 8,800,000$ 5,000,000 - - -
PREMIUM ON BONDS 188,764 103,704 - - -
IN-KIND PROPERTY EXCHANGE 419,101 - - - -
TOTAL REVENUES 10,616,856$ 6,240,557$ -$ 94,106$ -$
EXPENDITURES
ISSUANCE COSTS 171,761 100,568 - - -
FURNITURE & FIXTURES - 460,691 - 72,528 -
PROFESSIONAL SERVICES 957,196 135,155 - 3,814 -
CONSTRUCTION COSTS 8,098,590 5,222,274 - 248,849 -
OTHER CONSTRUCTION COSTS 1,155,820 301,738 - 22,535 -
TOTAL EXPENDITURES 10,383,367 6,220,426 - 347,726 -
BEGINNING BALANCE - 233,489 - 253,620 -
ENDING BALANCE 233,489$ 253,620$ -$ -$ -$
RECREATION FACILITIES CONSTRUCTION FUND
STATEMENT OF REVENUES AND EXPENDITURES
CAPITAL PROJECT FUNDS 2012
142
CITY HALL/PUBLIC SAFETY EXPANSION FUND
In 2010, the council approved a $6.9 million Certificate of Obligation debt issuance for
the purpose of constructing an expansion of the current City Hall for public safety
improvements and enhancements. The project has been completed in 2011.
Actual Actual Budget Estimated Budget
2009 2010 2011 2011 2012
REVENUES:
EARNINGS ON INVESTMENTS - 16,269 3,000 3,000 -
DONATIONS - 1,000 - - -
TRANSFER FROM CAPITAL PROJECT
FUND - - - 102,069 -
TRANSFER FROM 2010A CERT OF
OBLIGATIONS FUND - - 880,000 880,000 -
TRANSFER FROM WATER & SEWER
FUND - 24,162 - 9,840 -
GENERAL OBLIGATION BOND
PROCEEDS - 6,900,000 - - -
PREMIUM ON BONDS - 125,152 - - -
TOTAL REVENUES -$ 7,066,583$ 883,000$ 994,909$ -$
EXPENDITURES
ISSUANCE COSTS - 107,698 - - -
FURNITURE & FIXTURES - 58,193 250,000 157,485 -
PROFESSIONAL SERVICES - 314,115 - 80,361 -
CONSTRUCTION COSTS - 3,961,432 3,712,175 2,274,804 -
OTHER CONSTRUCTION COSTS - 69,879 91,849 1,037,525 -
TOTAL EXPENDITURES - 4,511,317 4,054,024 3,550,175 -
BEGINNING BALANCE - - 3,171,024 2,555,266 -
ENDING BALANCE -$ 2,555,266$ -$ -$ -$
PUBLIC SAFETY/CITY HALL EXPANSION FUND
STATEMENT OF REVENUES AND EXPENDITURES
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CAPITAL PROJECT FUNDS 2012
144
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 2011 anticipated ending fund balance is $58,558,
with 2012 adding $700,000 from the Water and Sewer Fund for such projects.
The projects in the 2011 budget have been started and are planned for completion in late
2011 or early 2012. These projects include the generator replacement ($540,000) belt
press filter replacement ($350,000), and disinfection equipment replacement ($112,000).
The belt press and generator replacements were originally planned in 2010, but have been
moved to 2011. We anticipate a $230,000 reimbursement for the generator replacement
from a Community Development Block Grant administered by the Texas Department of
Rural Affairs.
A water meter audit was programmed into the 2011 budget but has been delayed. In an
effort to enhance the quality of meter reading services, the Finance Department has
published a Request for Proposals for water meter reading services with responses due
back on September 29, 2011.
The 2012 budget includes appropriations for lift station renovations ($18,000) and water
well rehabilitation ($250,000), totaling $268,000.
Capital expenditures totaling $3,028,400 are planned over the next five years. These
include the following:
Fiscal Year Amount
Belt Press Filter Replacement 2013 $ 415,000
Liftstation Renovations 2013 100,000
Steel Storage Tank Painting 2013 600,000
Total 2013 $ 1,115,000
Liftstation Renovations 2014 100,000
Water Well Rehabilitation 2014 250,000
Contingency 2014 300,000
Total 2014 $ 650,000
Liftstation Renovations 2015 100,000
Contingency 2015 151,900
Total 2015 $ 251,900
CAPITAL PROJECT FUNDS 2012
145
Fiscal Year Amount
Liftstation Renovations 2016 185,000
Screw Pump Renovations 2016 200,000
Contingency 2016 450,0000
Total 2016 $ 230,000
Screw Pump Renovations 2017 200,000
Contingency 2017 581,500
Total 2017 $ 781,500
CAPITAL PROJECT FUNDS 2012
146
Actual Actual Budget Estimated Budget
2009 2010 2011 2011 2012
REVENUES:
STATE GRANT -$ -$ 230,000$ -$ -$
EARNINGS ON INVESTMENTS 2,094 1,546 500 1,500 -
TRANSFER FROM WATER &
SEWER FUND - 950,000 950,000 950,000 700,000
TOTAL REVENUES 2,094 951,546 1,180,500 951,500 700,000
EXPENDITURES:
PROFESSIONAL SERVICES - - 50,000 80,100 -
CONSTRUCTION COSTS 22,547 - - - -
OTHER CONSTRUCTION COSTS - - 114,654 - -
TRANSFER TO CAPITAL PROJECT
FUND - - - 300,000 -
TRANSFER TO WATER & SEWER
FUND 217,224 246,520 - - -
PROJECTS -
GENERATOR REPLACEMENT - - 540,000 659,054 -
BELT PRESS FILTER
REPLACEMENT - - 350,000 415,000 -
DISINFECTION EQUIPMENT
REPLACEMENT - - 112,000 137,000 -
WATER METER AUDIT - - 50,000 - -
LIFTSTATION RENOVATIONS - - - - 18,000
WATER WELL REHABILITATION - - - - 250,000
STEEL STORAGE TANK PAINTING - - - - -
SCREW PUMP RENOVATIONS - - - - -
TO BE IDENTIFIED - - - - -
TOTAL EXPENDITURES 239,771 246,520 1,216,654 1,591,154 268,000
NET REVENUES
(EXPENDITURES)(237,677) 705,026 (36,154) (639,654) 432,000
BEGINNING BALANCE 230,863 (6,815) 444,085 698,212 58,558
ENDING BALANCE (6,815)$ 698,212$ 407,931$ 58,558$ 490,558$
WATER AND SEWER CAPITAL PROJECTS
STATEMENT OF REVENUES AND EXPENDITURES
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City of West University Place
Harris County Texas
Ordinance No 1950
AN ORDINANCE APPROVING AND ADOPTING A BUDGET FOR THE FISCAL
YEAR BEGINNING JANUARY 1 2012 AND ENDING DECEMBER 31 2012
APPROPRIATING FUNDS FOR SUCH BUDGET AND CONTAINING FINDING
AND PROVISIONS RELATING TO THE SUBJECT AND DECLARING AN
EMERGENCY
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 2012 and ending December 31 2012 and
WHEREAS such budget has been timely filed with the City Secretary the
City Council has had sufficient time to review and revise such budget and notice of a
public hearing upon such budget has been duly given and
WHEREAS a public hearing has been held and all taxpayers and interested
persons were provided an opportunity to attend and participate in such hearing and
WHEREAS public participation input and suggestions regarding the budget
have been received and considered by the City Council and the City Council has
made changes as the City Council considers warranted by law in the best interest of
the municipal taxpayers and the City Council has found and determined that the
budget adopted by this ordinance does not allow expenditures during the budget
period in excess of funds estimate to be on hand during the same period
NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF WEST UNIVERSITY PLACE TEXAS
Section 1 The matters and facts set out in the preamble of this ordinance are
found and determined to be true and correct and are hereby approved and adopted
by the City Council
Section 2 That the budget estimate of the revenues of the City of West
University Place and the expenses of conducting the affairs thereof for the ensuing
fiscal year beginning January 1 2012 and ending December 31 2012 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 and on the Citys website 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
2012 and ending December 31 2012
Section 3 That the sum of FOURTEEN MILLION NINE HUNDRED NINTY
EIGHT THOUSAND EIGHT HUNDRED EIGHT AND NO100 DOLLARS
14998808 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 TWO HUNDRED NINTYTWO
THOUSAND ONE HUNDRED AND NO100 DOLLARS 8292100 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 FIVE HUNDRED SEVENTY
EIGHT THOUSAND THIRTYFOUR AND NO100 DOLLARS 7578034 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 EIGHTY
FOUR THOUSAND FOUR HUNDRED SEVENTYTWO AND NO100 DOLLARS
1784472 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 THREE HUNDRED SIXTY
SEVEN THOUSAND NINE HUNDRED AND NO100 DOLLARS 12267900 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 FIFTYTHREE THOUSAND
FIVE HUNDRED AND NO100 DOLLARS 153500 is hereby appropriated out of
the Vehicle Replacement Fund for the capital outlay for Vehicle Replacement
Activities
Section 9 That the sum of ONE MILLION TWO HUNDRED SIXTYTWO
THOUSAND SEVEN HUNDRED AND NO100 DOLLARS 1262700 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
Section 16 The public importance of this measure and the requirements of
the law create an emergency and an urgent public necessity requiring that this
Ordinance be passed and take effect as an emergency measure and a state of
emergency is hereby declared and this Ordinance is accordingly passed as an
emergency measure and shall take effect immediately upon adoption and signature
PASSED APPROVED ADOPTED AND SIGNED ON this 24th day of
October 2011
SIGNED
rC7y
r n
Bob Fry Mayor Thelma Lenz City
RECOMMENDED
LnaV
Michael RAs City Manager
REVIEWED
Alan Petrov City Attorney
City of West University Place
Harris County Texas
Ordinance No 1951
AN ORDINANCE LEVYING AND ASSESSING AD VALOREM TAXES FOR TAX YEAR 2011
CONFIRMING AND GRANTING EXEMPTIONS CONTAINING FINDINGS AND PROVISIONS
RELATING TO THE SUBJECT AND DECLARING AN EMERGENCY
WHEREAS The City of West University Place Texas the City has bonds outstanding
which are payable from ad valorem taxes and
WHEREAS although the ordinances authorizing such bonds contain general levies of
taxes it is necessary for the City Council to fix a specific rate of tax for tax year 2011 based on
the Citys appraisal rolls for tax year 2011 which have been prepared reviewed and certified by
the Harris County Appraisal District and
WHEREAS the 2011 tax rate must not only provide funds sufficient for debt service on
the Citys bonds but must also provide for maintenance and operation of the City
WHEREAS the assessor and collector of the City Assessor has certified an
anticipated collection rate to the City Council has performed the calculations required by Section
2604 of the Texas Tax Code has reported the tax rate and other information required to be
reported to the City Council and has published the information required to be published having
been designated to do so by the City Council and
WHEREAS all other preparatory steps for the adoption of a tax rate have been taken as
required by law
NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
WEST UNIVERSITY PLACE TEXAS
Section 1 The matters and facts set out in the preamble of this ordinance are found and
determined to be true and correct and the City Council adopts confirms and ratifies all of the
calculations publications notices and other preparatory steps preceding the consideration of this
ordinance
Section 2 The City Council hereby levies assesses an adopts the following tax rate per
100 valuation for tax year 2011 such tax being levied and assessed upon all property subject to
taxation by the City
018475 For the purposes of maintenance and operations
018936 For the purposes of debt service
037411 Total tax rate
Section 3 Such tax is hereby levied and assessed in accordance with the terms and
provisions of Article VIII of the City Charter and the Constitution and laws of the State of Texas
and such levy and assessment are made to provide funds for the 2012 budget of the City for the
purposes indicated including maintenance operations and debt service for that budget period
However this section does not prohibit the use of tax proceeds for other lawful purposes
Section 4 The Assessor is hereby directed to assess and collect taxes on all property
subject to taxation by the City on the basis of 100 of the assessed valuation thereof at the rate
set by this ordinance The taxes levied hereby shall be delinquent after January 31 2012
Section 5 The Finance Director or designee for the City of West University Place is
hereby appointed auditor of any refunds of overpayments or erroneous payments under the
terms of Section 3111a of the Texas Property Tax Code
Section 6 The City Council hereby confirms and regrants the following exemptions
subject to the legal requirements applicable to each exemption
A 18500000 of the appraised value of the residence homestead of an individual who
is disabled or who is 65 years of age or older
B The statutory exemption for each disabled veteran
Section 7 All ordinances and parts of ordinances in conflict herewith are hereby repealed
to the extent of the conflict only
Section 8 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 9 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 10 The public importance of this measure and the requirements of the law create
an emergency and an urgent public necessity requiring that this Ordinance be passed and take
effect as an emergency measure and a state of emergency is hereby declared and this
Ordinance is accordingly passed as an emergency measure and shall take effect immediately
upon adoption and signature
PASSED APPROVED ADOPTED AND SIGNED on first and final reading this 24h day of
October 2011
Bob Fry Mayor
Michael Ross ity Manager Alan Petrov City Attorney
RECOMMENDED REVIEWED