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Photo by Mimi Tsai, Recycling and Solid Waste Board Member
2013 ANNUAL BUDGET
CITY OF WEST
UNIVERSITY PLACE
CITY OF WEST UNIVERSITY PLACE ANNUAL BUDGET 2013
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 2013 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 2013 Annual Operating Budget functions as a tool, formally communicating the City’s financial
and operating plan for the coming year.
FORMAT
The 2013 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 2013 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 2013. 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 2013. Detailed schedules compare the department’s
finances over several years, plus information about staffing.
The appendices detail the City’s debt and revenues and include tables and schedules that present historical
information about the City’s finances, the Budget Ordinance and an explanatory glossary of terms.
This budget will raise more total property taxes than last year’s
budget by $559,522 or 3.68%, and of that amount $118,057.90 is
tax revenue to be raised from new property added to the tax roll
this year.
TABLE OF CONTENTS 2013
Introduction
City Manager’s Budget Message………………………………………………………. 1
Organization Chart……………………………………………………………………... 11
Budget Summaries
2013 Budget at a Glance……………………………………………………………….. 13
Comparison of 2012 Budget to 2013 Proposed………………………………………... 14
2013 Combined Summary of Revenues, Expenditures and Fund Balance/Retained
Earnings…………………………………………………………………………………
15
General Fund
Summary Discussion………………………………………………………………...…. 16
Administration………………………………………………………………………….. 25
Finance……………………………………………………………………………......... 29
Police…………………………………………………………………………………… 34
Fire……………………………………………………………………………………... 38
Public Works…………………………………………………………………………… 41
Parks and Recreation…………………………………………………………………… 51
Transfers……………………………………………………………………………….. 59
Debt Service Fund
Summary Discussion…………………………………………………………………… 60
Water and Sewer Fund
Summary Discussion…………………………………………………………………… 64
Utility Billing - Finance………………………………………………………………... 71
Operations…………………………………………………………………………….... 74
Solid Waste Fund
Summary Discussion…………………………………………………………………… 77
General Services, Curbside Recycling, Recycling Facility……………………………. 78
Internal Service Funds
Employee Benefit Fund………………………………………………………………… 86
Vehicle Replacement Fund…………………………………………………………….. 88
Technology Management Fund………………………………………………………… 91
Equipment Replacement Fund…………………………………………………………. 94
Special Revenue Funds
Parks Fund……………………………………………………………………………… 97
Court Technology Fund………………………………………………………………... 98
Tree Replacement Fund………………………………………………………………... 99
Court Security Fund……………………………………………………………………. 100
METRO Grant Fund…………………………………………………………………… 101
Police Forfeited Property Fund………………………………………………………… 102
Police Training Fund…………………………………………………………………… 103
Fire Training Fund……………………………………………………………………... 104
Good Neighbor Fund…………………………………………………………………… 105
Capital Projects Funds
Capital Project Fund……………………………………………………………………. 107
Transportation (Drainage) Improvement Fund………………………………………… 109
Capital Reserve Fund…………………………………………………………………... 111
Water and Sewer Capital Reserve Fund………………………………………………... 113
Ordinances
Adopting 2013 Budget…………………………………………………………………. 116
Levying and Assessing Ad Valorem Taxes for 2012…………………………………... 120
City of West University Place
A Neighborhood City
October 22, 2012
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 2013 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 above
the Effective Tax Rate, which means that the average property owner will see their property tax
bills slightly increase. The average homeowner can expect to annually pay approximately $85
more in taxes to the City.
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, 2013. Additionally, an average 2% 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.
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2013 BUDGET SUMMARY
The 2013 Budget anticipates approximately $38.2 million in revenues and other incoming
sources, with approximately $41.3 million in expenditures, which is balanced by the fund
balance reserves. Revenue of $15.9 million from property taxes will be $567,800 or 3.71%,
more than the prior year’s budget. Revenues from sales and franchise taxes, which are the
principal components of the category “other taxes”, are expected to decrease slightly as
compared to the 2012 budget. Charges for services are expected to be higher in 2013 primarily
due to expectations for higher water and sewer sales. Other revenues, which primarily consist of
investment income, recycling revenue, rental income and Southside Place expense sharing
allocations, are expected to remain relatively level from 2012 to 2013.
Total 2013 projected expenditures of $41.3 million are up compared to the 2012 budget of $37.8
million. The total includes operating expenditures of $29.0 million, spending on capital outlay
of $2.8 million, and debt repayment of $9.5 million. The overall increase is attributable to the
annualized cost of the 2012 salary increases on employee anniversary dates, a 1% structure and
corresponding salary adjustment for all positions effective January 1, 2013, a 2% pay-for-
performance salary adjustment for all positions effective on anniversary date, and an increase in
the transfers out to the capital reserve funds.
SOURCES
This budget projects income sources, excluding Special Revenue Funds, Capital Project Funds
and inter-fund transfers of $29.3 million, available to fund 2013 operations. This is about
$657,386 or 2.29% more than the 2012 revised estimate. Total General Fund revenues, projected
at about $14.6 million, are approximately 4.1% above the 2012 revised estimate.
2012 Estimated 2013 Budget Change
%
Change
Property Tax $ 15,280,205 $ 15,857,400 $ 577,195 3.78%
Other Taxes 2,153,575 2,184,600 31,025 1.44%
Licenses, Permits & Fees 415,733 317,500 (98,233) -23.63%
Fines & Forfeitures 183,325 221,300 37,975 20.71%
Charges for Services 10,428,724 10,017,530 (411,194) -3.94%
Other Revenue 204,470 725,088 520,618 254.62%
Transfers 1,861,850 1,943,104 81,254 4.36%
Total Revenues $ 30,527,882 $ 31,266,522 $ 738,640 2.42%
Property Taxes
This budget recommends maintaining the City’s current ad valorem property tax rate of
$0.37411 per $100 assessed valuation, which is 3.11% above the current Effective Tax Rate of
$0.36284 cents.
The City’s tax rate is made up of two components. One covers maintenance and operations,
while the other pays debt service. The debt service tax rate of $0.18286 per $100 assessed
valuation is $0.00650 or 3.43% lower than the 2011 debt service rate of $0.18936. The tax rate
needed to support the future years’ payments is expected to remain stable as assessed values
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remain relatively stable. Conversely, the maintenance and operations tax rate will increase
$0.00650, or 3.52%, to $0.19125 per $100 assessed valuation.
Comparison of Property Taxes: Tax Years 2012 vs. 2011
FY 2013 / TY 2012 FY 2012 / TY 2011
Monthly
Increase/
(Decrease)
Levy Rate/
$100
Monthly
Cost /
Typical
Family
Levy Rate/
$100
Monthly
Cost /
Typical
Family
Maintenance & Operations $0.19125 $120.07 $0.18475 $111.27 $8.80
Debt Service $0.18286 $114.80 $0.18936 $114.05 $0.76
$0.37411 $234.87 $0.37411 $225.32 $9.56
Average taxable value $753,383 $722,733
Fees and Charges
Complying with the City’s financial policy, staff continuously monitors, reviews, and adjusts all
applicable fees and charges to assure equitable coverage of service costs.
Property Tax
51%Other Taxes
7%
Licenses, Permits &
Fees
1%
Fines & Forfeitures
1%
Charges for Services
32%
Other Revenue
2%Transfers
6%
2013 REVENUES -GENERAL, DEBT SERVICE, WATER &
SEWER AND SOLID WASTE FUNDS
EXPENDITURES
The 2013 Budget proposes total expenditures of $34.3 million for the City’s four major funds. It
devotes $11.5 million, or 34%, to personnel, $9.2 million, or 25%, to operating expenditures,
$246,300, or 1%, to capital purchases, $3.7 million, or 10%, to operating and capital transfers,
and $9.5 million, or 26%, to debt service on the City’s outstanding bonds. An additional $2.5
million is budgeted for expenditures in the Capital Improvements Funds.
2012 Estimated 2013 Budget Change % Change
Personnel $ 10,877,259 $ 11,534,508 $ 657,249 6.04%
Other Operating 8,794,750 9,234,732 439,982 5.00%
Total Operating 19,672,009 20,769,240 1,097,231 5.58%
Capital Outlay 263,396 246,300 (17,096) -6.49%
Transfers 2,520,008 3,745,000 1,224,992 48.61%
Debt Service 9,415,792 9,517,785 101,993 1.08%
Total Expenditures $ 31,871,205 $ 34,278,325 $ 2,407,120 7.55%
Operating Budgets
The City Operating Budgets consist of four funds: the General Fund, the Debt Service Fund, the
Water and Sewer Fund and the Solid Waste Fund.
General Fund – The proposed General Fund budget of $15.35 million is about $352,245, or
2.3%, above the 2012 Budget. The overall increase is attributable to the annualized cost of the
Personnel
33%
Operating
27%
Capital
1%
Transfers
11%
Debt Service
28%
2013 EXPENDITURES - GENERAL , DEBT
SERVICE, WATER & SEWER AND SOLID WASTE
FUNDS
2012 salary increases on employee anniversary dates, a 1% structure and corresponding salary
adjustment for all positions effective January 1, 2013, a 2% pay-for-performance salary
adjustment for all positions effective on anniversary date, and an increase in the transfers out to
the capital reserve funds.
Debt Service Fund – In 2013, the City will pay $8,287,600 of debt service and fiscal agent fees,
a decrease of $4,500 over 2012 and is due to the scheduled decreases in the existing tax
supported debt.
Funding debt service payments requires an ad valorem tax rate of $.18286 per $100 of assessed
value in tax year 2012, a decrease of 3.43% or $0.00650 per $100. This is due to the scheduled
decrease in the annual debt service requirements.
Water and Sewer Fund – This fund’s total budget of $8.85 million is $1.3 million or 16.8%,
greater than the 2012 budget. The system Operations and Finance - Utility Billing divisions, are
appropriated at $7,621,207, including $1,250,000 transferred to the General Fund to reimburse
for costs it incurs on behalf of the W&S Fund and a $1,900,000 transfer to the Water & Sewer
Capital Projects Fund to cash fund necessary capital projects. The transfer to the Water & Sewer
Capital Projects Fund is an increase of $1,200,000 over the 2012 Budget. This increased transfer
was made possible due to the drought conditions of 2011 and early 2012. The extra funds will
be used to fund large capital projects on a pay-as-you-go basis rather than issuing debt.
Water and Sewer Revenue debt service for 2013 is $1,230,185 (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
ADMINISTRATION
7%
FINANCE
10%
POLICE
25%
FIRE
18%
PUBLIC WORKS
19%
PARKS &
RECREATION
19% TRANSFERS OUT
2%
2013 Budget by Department
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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 $1.23 million in 2013 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. Funding for phase 1 of 2 of a fixed based automated meter reading
infrastructure is included in the Water & Sewer Capital Reserve Fund. Several vendors are being
investigated to determine the best option for the City.
Solid Waste Fund – The direct cost of collecting and disposing of solid waste is expected to
increase $9,128 or 0.5%, over the prior year budget. The net increase is attributable to the
annualized cost of the 2012 salary increases on employee anniversary dates, a 1% structure and
corresponding salary adjustment for all positions effective January 1, 2013, a 2% pay-for-
performance salary adjustment for all positions effective on anniversary date. The Solid Waste
Fund also has a decrease in the regular wages due to the retirement of a long-time solid waste
employee and a decrease in vehicle maintenance costs due to the planned replacement of an
older solid waste truck.
Currently, there is no proposed increase in the solid waste collection fee. 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.
Internal Service Funds
Internal Service Funds provide accounting and budgetary controls for expenditures common to
all funds. West U has established four such Internal Service Funds.
Employee Benefit Fund - The Employee Benefit Fund provides a systematic approach to
accumulating the funds needed for employee benefits. Each operating fund contributes to the
fund on the basis of the projected cost of the benefits. Charges in the amount of $1.96 million are
expected from operating funds, plus $264,700 from employee/retiree contributions and other
miscellaneous earnings. Expenditures for benefits are expected to be $2.19 million, a 7.5%
decrease from the amount budgeted in 2012. This is primarily due to a decrease in the health
insurance premiums paid for active and eligible retired employees. In September 2012, the City
joined an Interlocal Agreement with the cities of Friendswood, Webster and Dickinson for the
purchase of health insurance, effectively lowering the cost of health care for our employees.
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 2013, expenditures are
expected to be $374,000 which includes the scheduled replacement of three Police vehicles, two
pool vehicles and a side loader trash truck.
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Technology Management Fund – Since 2007, the management of the City’s funding of critical
technology is financed through the Technology Management Fund. In 2013, managing,
supporting and replacing computers, networks, and communication equipment are expected to
cost $1,426,200. This is approximately a $163,500, or 12.9%, increase over the prior year
budget, primarily attributable to non-recurring funding appropriated for GIS Health Check, digital
signage for a Parks & Recreation facility, security cameras for the Community Building.
Additionally, there are new recurring services added and increases in existing contracts. 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 second year of 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 2013.
Employee Staffing
This budget maintains staffing levels at 125 Full Time Equivalent (FTE). 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.
DEPARTMENT 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
GENERAL FUND
Administration 4 5 4 4 4 5 5 5 5 5
Finance 9 9 8 8 8 7 7 6 6 6
Police 33 32 32 32 32 32 32 33 35 35
Fire 24 25 25 24 24 24 24 23 23 23
Parks & Recreation 8 8 8 10 10 10 11 11 11 11
Public Works 21 21 21 20 19 19 21 20 20 20
TECHNOLOGY MANAGEMENT FUND
Administration - - - 2 3 3 3 3 3 3
WATER & SEWER FUND
Finance - - - - - - - 2 2 2
Operations 14 14 14 14 12 12 12 12 12 12
SOLID WASTE FUND
Operations 7 7 7 7 7 7 7 8 8 8
Total City FTE's 120 121 119 121 119 119 122 123 125 125
Full-Time Equivalent (FTE) Position Summary
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Wages and Benefits
This budget includes a 1% structure and applicable salary adjustment for all full-time employees
effective January 1, 2013 as well as an average 2% pay-for-performance salary increase on
anniversary date for all full-time employees. This is a continuation of the compensation program
approved by Council in 2008. The funding rate for the Texas Municipal Retirement System
(TMRS) is maintained at 10.40% of payroll.
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 Projects
Capital Project Funds are used to account for the purchase or construction of equipment,
property and buildings, typically with costs exceeding $25,000, relatively long operational lives,
or considered one-time expenditures. West U has six active Capital project funds. The most
significant of these is as follows:
Water and Sewer Capital Improvement Projects: Four new projects totaling $2,359,600 are
planned for 2013 – belt filter replacement ($415,000), lift station renovations ($100,000), steel
storage tank painting ($600,000) and phase 1 of 2 of a fixed based automated meter reading
infrastructure ($1,244,600). Capital expenditures totaling $4.0 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 $4.2 billion, up
145.6% 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.
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SUMMARY
This Budget is sound and builds upon the carefully established financial policies of the City.
This Budget is the policy statement for the City and was created from these perspectives:
The City is a service organization. The most important asset of any service organization is its
trained, motivated, and properly led employees.
This Budget recognizes the need to recruit, train, and retain a workforce capable of delivering
services at the quality and level West U citizens expect. The 2013 Budget provides for a 1%
structure and applicable salary adjustments as well as an average 2% 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 2012. From that review, various fees were
recommended for increase as well as some housekeeping of the fee schedule. These changes to
the fee schedule were approved by council at the October 22, 2012 regular council meeting. The
impact of these fee increases has not been included in this budget as this is a more conservative
approach for revenue estimates. All rate increases will be effective January 1, 2013.
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 2013 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 has completed the final piece of the scheduled improvements to the recreational
facilities with the remodeling of the Scout House. Additionally, we have completed the
previously approved portion of the wastewater treatment plant rehabilitation project. Our
program in the upcoming year includes four new water and sewer projects totaling $2,359,600.
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These are a belt filter replacement ($415,000),lift station renovations ($100,000),steel storagetankpainting($600,000)and phase 1 of 2 of a fixed based automated meter reading
infrastructure ($1,244,600).
The City will maintain reserves adequate to ensure that resources are available annually forthereplacementofservicevehiclesandequipment.
The City’s Vehicle 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 forunexpectedrevenueshortfalls.All other operating fund reserves will be maintained at 10percentoftheestimatedrevenuefortheC’urrent 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 anadditional$85,000 transferred to the Equipment Replacement Fund.All operating reserves are atthetargetestablishedbythispolicy.
I commend the City staff for their many hours of diligence,dedication,and work in preparing
this document.I further appreciate the determination and effort of the City Council in providing
direction and parameters essential to this budgeting process.Through this collaborative effort,
we are able to assure and maintain the quality of life that the citizens of West University Place
have come to expect and enjoy.
Respectfully submitted,
Michael Ross
City Manager
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The City of West University Place, Texas
MAYOR &
CITY COUNCIL
City Secretary City Manager
Fire Department
Fire Prevention
Fire Suppression
Emergency Medical
Services
Emergency
Management
Finance Department
Accounting
Treasury
Municipal Court
Police Department
Patrol Services
Support Services
Parks & Recreation
Department
Recreation
Maintenance
Senior
Services
Public Works
Department
Development Services
Planning
Operations
General Services
Administration
Department
Human Resources/Risk
Management
Information
Technology
Communications
(Public Outreach)
City Attorney
Appointed Boards,
Commissions, Judges
& Prosecutors
11
BUDGET SUMMARIES 2012
12
General
Fund
Debt Service
Fund
Water & Sewer
Fund
Solid Waste
Fund Total
Revenues
Property Tax 8,109,200$ 7,748,200$ -$ -$ 15,857,400$
Other Taxes 2,184,600 - - - 2,184,600
Licenses, Permits & Fees 317,500 - - - 317,500
Fines & Forfeitures 221,300 - - - 221,300
Charges for Services 1,982,000 - 6,710,000 1,325,530 10,017,530
Other Revenue 242,118 1,000 171,340 310,630 725,088
Transfers 1,560,004 383,100 - - 1,943,104
Total Revenues 14,616,722$ 8,132,300$ 6,881,340$ 1,636,160$ 31,266,522$
Expenditures
Personnel 9,929,051$ -$ 1,085,757$ 519,700$ 11,534,508$
Operating 4,968,382 - 3,325,450 940,900 9,234,732
Capital 163,300 - 60,000 23,000 246,300
Transfers 285,000 - 3,150,000 310,000 3,745,000
Debt Service - 8,287,600 1,230,185 - 9,517,785
Total Expenditures 15,345,733$ 8,287,600$ 8,851,392$ 1,793,600$ 34,278,325$
Capital Improvement Funds
General 166,600$
Water & Sewer 2,359,600
2,526,200$
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON
2013 BUDGET AT A GLANCE
Personnel
33%
Operating
27%
Capital
1%
Transfers
11%
Debt Service
28%
2013 EXPENDITURES -
GENERAL , DEBT SERVICE,
WATER & SEWER ADN SOLID
WASTE FUNDS
Property Tax
51%
Other Taxes
7%
Licenses,
Permits & Fees
1%
Fines &
Forfeitures
1%
Charges for
Services
32%
Other Revenue
2% Transfers
6%
2013 REVENUES - GENERAL, DEBT
SERVICE, WATER & SEWER AND SOLID
WASTE FUNDS
13
Budget
2012
Proposed
2013
Amount of
Increase
(Decrease)
Percent of
Increase
(Decrease)
Governmental Fund Types:
General Fund 14,998,808$ 15,351,053$ 352,245$ 2.35%
Debt Service Fund 8,292,100 8,287,600 (4,500) -0.05%
Total 23,290,908 23,638,653 347,745 1.49%
Enterprise Fund Types:
Water & Sewer Fund 7,578,034 8,851,392 1,273,358 16.80%
Solid Waste Management Fund 1,784,472 1,793,600 9,128 0.51%
Total 9,362,506 10,644,992 1,282,486 13.70%
Internal Service Fund Types:
Employee Benefit Fund 2,367,900 2,190,800 (177,100) -7.48%
Equipment Replacement Fund 128,500 - (128,500) -100.00%
Vehicle Replacement Fund 153,500 374,000 220,500 143.65%
Technology Management Fund 1,262,700 1,426,200 163,500 12.95%
Total 3,912,600 3,991,000 78,400 2.00%
TOTAL ALL FUND TYPES 36,566,014$ 38,274,645$ 1,708,631$ 4.67%
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON
Comparison of 2012 Budget to 2013 Proposed
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
Budget 2012 Proposed 2013
General Fund
Debt Service Fund
Water & Sewer Fund
Solid Waste Management Fund
Employee Benefit Fund
Equipment Replacement Fund
Technology Management Fund
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
Budget 2012
Proposed 2013
14
Beginning
Balance
(Estimated)Taxes
Licenses,
Permits,
Fees &
Charges for
Services Other Total
Expenditures
and Transfers
Out
Ending
Balance
General Fund 3,667,873$ 10,293,800$ 317,500$ 4,005,422$ 14,616,722$ 15,345,733$ 2,938,862$
Debt Service Fund 314,332 7,748,200 - 384,100 8,132,300 8,287,600 159,032
Water and Sewer Fund 4,682,526 - 6,710,000 171,340 6,881,340 8,851,392 2,712,474
Solid Waste Fund 324,262 - 1,325,530 310,630 1,636,160 1,793,600 166,822
Capital Project Fund 25,510 - - 166,600 166,600 166,600 25,510
Capital Reserve Fund 636,790 - - 200,000 200,000 166,600 670,190
Transportation Improvement Fund 478 - - - - - 478
Water and Sewer Capital Reserve 844,696 - - 1,900,000 1,900,000 2,359,600 385,096
Employee Benefit Fund 14,479 - - 2,226,300 2,226,300 2,190,800 49,979
Vehicle Replacement Fund 1,220,827 - - 687,000 687,000 374,000 1,533,827
Technology Management Fund 23,025 - - 1,426,300 1,426,300 1,426,200 23,125
Equipment Replacement Fund 60,024 - - 85,000 85,000 - 145,024
Parks Fund 16,863 - - - - 5,000 11,863
Court Technology Fund 11,382 - - 5,000 5,000 6,600 9,782
Tree Replacement Fund 75,372 - - 8,000 8,000 41,000 42,372
Court Security Fund 16,733 - - 4,500 4,500 15,000 6,233
Metro Grant Fund 270 - - 259,000 259,000 259,270 -
Police Forfeited Property Fund 12,850 - - - - 5,000 7,850
Police Training Fund 12,351 - - - - 5,000 7,351
Fire Training Fund 6,832 - - - - 6,832 -
Good Neighbor Fund 2,826 - - - - - 2,826
Total All Funds 11,970,302$ 18,042,000$ 8,353,030$ 11,839,192$ 38,234,222$ 41,305,827$ 8,898,696$
Sources
Combined Summary of Revenues, Expenditures and Fund Balance/Retained Earnings
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON
15
GENERAL FUND 2012
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 2012 The 2012 Budget projected a revenue total of $14.13 million to
finance the General Fund’s services. Based on collections and data available September 15, 2012,
revenues appear likely to reach $14.04 million, 0.65% or $91,609 below the 2012 Budget
projections. Overall, General Fund revenue expectations will be at or near the budgeted revenue for
2012.
Expenditures Estimated for 2012 The original 2012 Budget appropriated $14.74 million,
excluding transfers out. Based on expenditures through September 15, 2012 and department
estimates to complete the year, the total actual expenditures will be below the appropriated amount
by $555,165, or 3.70%.
Financial Position in 2012 - The City of West University Place’s General Fund is projected to
close 2012 in sound fiscal condition. The 2012 estimated ending fund balance available for
appropriations in 2013 is $3.67 million. This amount represents 23.9% of the proposed 2013
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
approximately $860,000. This will be used to fund the 2013 budget with any unused excess
transferred to the Capital Reserve Fund according to Financial Policies.
Projected 2013 Revenues. The City’s General Fund Revenues for fiscal 2013 are forecast to
increase 3.45% over 2012’s budgeted revenues. Total 2013 revenues are expected to be
approximately $14.62 million.
Revenues from ad valorem property taxes (current tax, delinquent tax and penalty and interest) will
increase by $549,700, a 7.27% increase. The ad valorem tax rate dedicated to maintenance and
operations is proposed to increase 3.52% to $0.19125 per $100 of assessed value. Taxable value in
West University Place is estimated to increase $153.8 million or 3.79% to $4.2 billion. Values
from new construction added to the increase by $31.3 million, and the value increases of $122.5
million on existing property makes up the balance of the total increase.
Revenue generated by the City’s one-cent sales tax is budgeted at $1.01 million, 7.2% less than the
$1,090,000 budgeted in 2012. Collections of sales tax in 2012 are expected to be $1.00 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.
Franchise taxes are expected to provide approximately 7.96% of the City’s General Fund revenues,
forecasted at $1,164,200. 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 and declining invested balances, earnings on the City’s
investments are forecast to provide $14,000 in 2013, below the $17,500 estimated to be received in
2012. The declining invested balance is due to the conclusion and finalization of several of the
City’s major construction projects financed with bond funds. The funds for the entire project are
received prior to the start of construction and are disbursed as the project progresses.
16
GENERAL FUND 2012
Revenue sources budgeted under the Charges for Services category includes ambulance-service
billing, alarm-monitoring billing and other service-related fees. Revenues from alarm-monitoring
are expected to remain consistent with the 2012 estimates of $659,300. In 2012, the alarm
monitoring monthly fee was increased from $25 to $35. This increase brought the City’s fee 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 2013 budget projects transfers from the Water and Sewer Utility Enterprise Fund ($1,250,000)
and the Solid Waste Collection Fund ($310,000). These payments, consistent compared to 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 2013. The 2013 Budget appropriates $15,345,733, including the transfer of
$200,000 to the Capital Reserve Fund, up 2.3% from the 2012 General Fund’s $14,998,808 budget,
and an $85,000 transfer to the Equipment Replacement Fund to provide additional 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 $9.9 million, or 64.7% of the
budget, and a 3.4% increase compared to the corresponding 2012 budget. The City’s portion of
health and dental care benefit costs are projected to total $0.96 million, level as compared to the
2012 budget. Required contributions to the Texas Municipal Retirement System are budgeted at
$696,557, up 2.4%. The actuarially determined contribution rate is based on the city’s plan
provisions in effect as of March 1, 2012 and the actuarial assumptions and methods adopted by the
TMRS Board.
The 2013 budget for employee regular wages is $6,237,709, up 1.8% over 2012. The net increase
is due to a 1% structure adjustment and salary increase as of January 1, 2013, and an average 2%
pay-for-performance salary increase effective on staff’s anniversary dates. The budget also
includes the annualization of the average 1.5% pay-for-performance on anniversary date plan that
was approved in the 2012 budget.
17
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY DEPARTMENT
Actual Actual Budget Estimated Budget
2010 2011 2012 2012 2013
REVENUES:
AD VALOREM TAXES 7,947,492$ 7,958,641$ 7,559,500$ 7,550,100$ 8,109,200$
SALES TAXES 1,050,079 997,318 1,090,000 1,001,400 1,011,400
FRANCHISE TAXES 1,207,430 1,148,390 1,168,200 1,143,100 1,164,200
OTHER TAXES 11,144 8,994 10,000 9,075 9,000
TOTAL TAXES 10,216,145 10,113,342 9,827,700 9,703,675 10,293,800
PERMITS, LICENSES AND FEES 413,174 449,204 364,600 415,733 317,500
CHARGES FOR SERVICES 1,656,099 1,795,782 1,895,800 1,996,534 1,982,000
FINES AND FORFEITURES 254,625 259,142 256,500 183,325 221,300
INVESTMENT EARNINGS 28,721 21,274 25,000 17,500 14,000
OTHER REVENUE 255,597 230,941 199,200 160,455 228,118
TRANSFERS IN 940,000 1,005,000 1,560,000 1,560,000 1,560,004
TOTAL REVENUES 13,764,361 13,874,686 14,128,800 14,037,222 14,616,722
EXPENDITURES BY DEPARTMENT:
ADMINISTRATION 1,106,346 1,102,286 1,059,200 1,043,435 1,104,447
FINANCE 1,812,959 1,749,440 1,858,930 1,746,366 1,587,836
POLICE 3,158,134 3,190,331 3,688,259 3,605,653 3,879,543
FIRE 2,790,583 2,571,544 2,592,683 2,582,014 2,788,416
PUBLIC WORKS 2,608,246 2,677,219 3,099,826 2,811,336 2,852,475
PARKS & RECREATION 1,780,074 2,113,746 2,439,910 2,394,835 2,853,336
TRANSFERS OUT 60,000 64,600 260,000 260,004 285,000
TOTAL EXPENDITURES 13,316,342 13,469,166 14,998,808 14,443,643 15,351,053
NET REVENUES (EXPENDITURES)448,019 405,520 (870,008) (406,421) (734,331)
BEGINNING FUND BALANCE 3,220,755 3,668,774 3,698,691 4,074,294 3,667,873
ENDING FUND BALANCE 3,668,774 4,074,294 2,828,683 3,667,873 2,933,542
ASSIGNED*210,000 210,000 210,000 210,000 210,000
UNASSIGNED FUND BALANCE 3,458,774$ 3,864,294$ 2,618,683$ 3,457,873$ 2,723,542$
* Assigned for City Manager's Contract
18
Administration
7%
Finance
10%
Police
25%
Fire
18%
Public Works
19%
Parks & Recreation
19% Transfers Out
2%
General Fund
2013 Expenditures by Department
Personnel
65%
Insurance
1%
Electricity & Natural
Gas
4%
Vehicle Replacement
1%
Technology
Management
8%
Maintenance
4% Fuel
1%
Other operating
12%
Transfers
3%
Capital
1%
General Fund
2013 Expenditures by Account
19
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY ACCOUNT
Actual Actual Budget Estimated Budget
2010 2011 2012 2012 2013
REVENUES:
AD VALOREM TAXES 7,947,492$ 7,958,641$ 7,559,500$ 7,550,100$ 8,109,200$
SALES TAXES 1,050,079 997,318 1,090,000 1,001,400 1,011,400
FRANCHISE TAXES 1,207,430 1,148,390 1,168,200 1,143,100 1,164,200
OTHER TAXES 11,144 8,994 10,000 9,075 9,000
TOTAL TAXES 10,216,145 10,113,342 9,827,700 9,703,675 10,293,800
PERMITS, LICENSES AND FEES 413,174 449,204 364,600 415,733 317,500
FINES AND FORFEITURES 254,625 259,142 256,500 183,325 221,300
CHARGES FOR SERVICES 1,656,099 1,795,782 1,895,800 1,996,534 1,982,000
INVESTMENT EARNINGS 28,721 21,274 25,000 17,500 14,000
OTHER REVENUE 255,597 230,941 199,200 160,455 228,118
TRANSFERS IN 940,000 1,005,000 1,560,000 1,560,000 1,560,004
TOTAL REVENUES 13,764,361$ 13,874,686$ 14,128,800$ 14,037,222$ 14,616,722$
EXPENDITURES:
REGULAR WAGES $ 5,786,068 $ 5,739,133 $ 6,125,700 $ 5,800,300 $ 6,237,709
PART-TIME WAGES 298,056 327,206 401,400 386,500 413,100
ON CALL 900 3,398 21,000 16,500 9,910
OVERTIME 384,222 377,020 380,500 479,220 427,400
LONGEVITY 37,160 39,323 45,200 43,000 47,400
OTHER COMPENSATION 1,414 - - - -
HEALTH & DENTAL 780,982 895,083 951,600 951,600 955,800
TMRS 1,194,759 968,502 679,900 679,900 696,557
FICA 483,856 479,497 535,700 501,600 545,075
WORKERS COMPENSATION 75,082 59,012 103,300 65,241 85,300
ALLOWANCES 68,062 76,536 76,600 75,445 75,200
OTHER BENEFITS 62,532 64,684 248,900 248,900 416,300
EMPLOYEE RELATIONS 12,098 18,999 18,950 19,825 19,300
EMPLOYEE TUITION 5,423 - - - -
UNEMPLOYMENT CLAIMS 70 - - - -
RECRUITING & HIRING 12,464 11,768 10,000 12,000 -
PERSONNEL 9,203,146 9,060,160 9,598,750 9,280,031 9,929,051
OFFICE SUPPLIES 35,168 40,613 47,400 49,200 48,700
APPREHENSION & JAILING 442 181 1,000 1,000 1,000
OPERATING SUPPLIES 144,391 141,310 179,500 173,181 178,126
FUEL 162,587 212,487 278,100 109,100 174,100
EMERGENCY GENERATOR FUEL - - - 10,241 -
TREATMENT CHEMICALS 14,199 26,406 27,000 27,000 27,360
MISCELLANEOUS 16,369 45 - - -
EQUIPMENT MAINTENANCE 73,558 71,740 101,850 105,925 112,950
VEHICLE MAINTENANCE 106,213 79,332 67,500 72,520 74,600
BUILDING & GROUNDS MAINTENANCE 104,024 78,170 222,460 223,160 192,300
SWIMMING POOL MAINTENANCE 17,631 27,993 75,500 73,000 77,167
DRAINAGE MAINTENANCE 19,544 28,096 29,000 29,000 29,000
STREET MAINTENANCE 32,644 46,358 37,000 37,500 37,000
TRAFFIC CONTROL MAINTENANCE 18,842 29,542 36,050 32,000 30,000
COMMUNICATION 114,498 70,056 87,477 84,937 87,657
ELECTRIC SERVICE 547,669 584,033 600,000 500,000 444,500
STREET LIGHTING - ELECTRIC SERVICE - - - - 120,000
NATURAL GAS SERVICE - 20,565 29,000 22,000 25,000
CONSULTANTS 29,187 24,739 32,000 34,000 33,000
LEGAL 208,314 188,834 145,000 145,000 145,000
20
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY ACCOUNT
Actual Actual Budget Estimated Budget
2010 2011 2012 2012 2013
EQUIPMENT LEASE/RENTAL 33,536 38,194 40,900 42,675 44,763
FACILITIES RENTAL 7,003 - - - -
PROFESSIONAL DUES 20,829 20,793 25,512 26,360 26,202
PUBLICATIONS 13,565 13,933 11,400 14,925 12,200
TRAVEL & TRAINING 85,443 81,004 104,060 102,680 120,310
OTHER CONTRACTED SERVICES 560,263 635,839 808,697 831,286 761,190
INSTRUCTOR FEES 218,798 269,168 284,810 290,000 285,650
TRI-SPORTS 80,000 80,000 80,000 80,000 80,000
GENERAL LIABILITY INSURANCE 10,576 9,672 15,000 15,000 15,000
ERRORS & OMISSIONS 20,236 20,010 25,000 25,000 25,000
LAW ENFORCEMENT LIABILITY 13,203 12,487 14,000 14,000 14,000
CRIME COVERAGE FIDELITY 1,573 1,699 1,800 1,800 1,800
AUTO LIABILITY 25,014 24,832 30,000 30,000 38,000
AUTO PHYSICAL DAMAGE 17,533 17,221 16,500 17,500 17,500
UNDERGROUND STORAGE LIABILITY - - - 707 707
REAL & PERSONAL PROPERTY 52,299 63,332 119,000 119,000 119,000
DEDUCTIBLE 2,419 8,248 10,000 10,000 10,000
COMMUNITY RELATIONS 36,915 30,558 39,875 36,575 36,700
BOARDS AND COMMITTEES 3,455 3,385 4,000 4,000 4,000
ELECTION EXPENSE - 12,266 - - 13,000
FURNITURE & EQUIP < $5000 23,947 14,243 3,500 3,238 17,800
TRUCKS - - 19,000 18,997 -
OTHER EQUIPMENT 64,474 90,428 91,991 91,921 124,000
CONSTRUCTION COSTS - - - - 4,000
OTHER CONSTRUCTION COSTS - - 46,000 46,000 17,500
TRANSFER TO CAPITAL RESERVE FUND 60,000 64,600 200,000 200,004 200,000
TRANSFER TO VEHICLE REPLACEMENT FUND 209,965 207,051 228,176 228,180 233,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 861,840 969,669 1,080,000 1,080,000 1,227,900
TRANSFER TO EQUIPMENT REPLACEMENT
FUND - - 60,000 60,000 85,000
CONTINGENCY 45,000 49,876 45,000 45,000 45,000
OPERATING 4,113,163$ 4,409,006$ 5,400,058$ 5,163,612$ 5,416,682$
TOTAL EXPENDITURES 13,316,310 13,469,166$ 14,998,808$ 14,443,643$ 15,345,733$
21
GENERAL FUND
DETAIL STATEMENT OF REVENUES
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
CURRENT YEAR PROPERTY TAXES 7,887,968$ 7,898,326$ 7,493,000$ 7,497,800$ 8,055,600$
PRIOR YEAR PROPERTY TAXES 17,087 21,672 25,500 17,400 17,500
PENALTY AND INTEREST 42,437 38,642 41,000 34,900 36,100
AD VALOREM TAXES 7,947,492 7,958,641 7,559,500 7,550,100 8,109,200
SALES TAX 1,050,079 997,318 1,090,000 1,001,400 1,011,400
SALES TAXES 1,050,079 997,318 1,090,000 1,001,400 1,011,400
MIXED BEVERAGE TAX 11,144 8,994 10,000 9,075 9,000
OTHER TAXES 11,144 8,994 10,000 9,075 9,000
ELECTRICITY 550,446 550,808 551,100 560,600 573,900
NATURAL GAS 241,356 166,698 195,000 144,100 155,300
TELEPHONE 251,900 273,369 265,000 287,000 287,000
CABLE 163,728 157,515 157,100 151,400 148,000
FRANCHISE TAXES 1,207,430 1,148,390 1,168,200 1,143,100 1,164,200
TOTAL TAXES 10,216,145 10,113,342 9,827,700 9,703,675 10,293,800
BUILDING PERMIT 136,717 172,537 127,900 190,000 120,000
PLUMBING PERMIT 56,811 65,646 51,300 46,000 49,400
HVAC PERMIT 34,649 42,491 29,700 40,689 30,000
FENCE AND SIDEWALK PERMIT 20,291 25,773 28,100 25,378 26,000
ENCROACHMENT PERMIT - 200 - - -
ELECTRICAL PERMIT 30,403 33,961 24,500 29,736 25,000
TREE DISPOSITION FEE 19,930 19,155 17,900 20,500 20,000
LOW IMPACT INSPECTION FEE 8,045 9,895 8,000 11,000 10,000
HOUSING INSPECTION FEE - - - 50 -
ALARM PERMIT 42,535 38,638 42,500 8,200 9,800
DRAINAGE PERMIT 2,638 4,388 3,300 6,354 3,300
TREE REMOVAL PERMIT 500 250 200 400 500
FIRE SPRINKLER PERMITS 235 816 200 1,200 -
PET LICENSES 1,160 2,320 1,600 2,330 2,300
ALCOHOLIC BEVERAGE PERMIT 3,095 2,214 3,100 2,600 2,200
ELECTRICAL CONTRACTOR PERMIT 11,156 3,516 6,300 3,996 4,000
CONTRACTOR PERMIT 45,009 27,404 20,000 27,300 15,000
PERMITS, LICENSES AND FEES 413,174 449,204 364,600 415,733 317,500
PLAN CHECKING FEE 66,648 52,893 58,400 61,047 58,000
ZPC & ZBA FEES 2,595 3,526 2,600 5,000 6,000
BUILDING STANDARDS FEE 800 1,803 - 610 -
RE-INSPECTION FEE 2,985 2,775 5,400 5,364 5,000
PREMATURE WORK FEE 7,204 3,841 5,500 5,261 5,000
AMBULANCE SERVICE 127,809 120,713 127,000 141,700 141,700
CHILD SAFETY 17,557 16,435 17,600 16,430 17,000
ALARM MONITORING 378,576 328,785 685,300 659,300 659,300
OTHER FEES AND PERMITS 20,134 8,209 15,100 24,668 20,000
SENIOR SERVICES EVENTS 31,838 37,722 20,000 35,000 35,000
RENTALS - COMMUNITY BUILDING 17,381 14,450 12,000 16,000 16,000
MEMBERSHIPS - RECREATION CENTER 168,697 177,859 160,000 170,000 170,000
DAY PASS - RECREATION CENTER 14,323 20,103 12,000 15,500 15,000
AQUATIC CLASS FEES - RECREATION CENTER 125,256 176,480 140,000 162,700 160,000
CONTRACTOR USE FEES - RECREATION CENTER 73,243 118,839 86,500 101,900 100,000
ATHLETIC LEAGUES - RECREATION CENTER - 20 - - -
22
GENERAL FUND
DETAIL STATEMENT OF REVENUES
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
RENTALS - RECREATION CENTER - - - 154 -
POOL RENTAL - RECREATION CENTER 515 53 - - -
MEMBERSHIPS - COLONIAL PARK 98,156 116,521 120,000 105,000 110,000
DAY PASS - COLONIAL PARK 56,143 65,984 66,000 63,100 66,000
POOL RENTAL - COLONIAL PARK 35,759 42,830 42,000 46,600 46,600
PAVILION RENTAL - COLONIAL PARK 7,283 12,701 9,500 9,500 9,500
CONCESSIONS - COLONIAL PARK - 10,264 6,000 5,000 5,000
CONTRACTOR USE FEES - COLONIAL PARK - - - 16,800 16,500
MISCELLANEOUS - CULT & REC 392,276 395,193 295,000 321,300 311,500
FALSE ALARM FEE 6,500 64,482 6,000 5,000 5,000
PET IMPOUNDMENT 3,140 1,740 2,800 2,500 2,800
RESEARCH & COPIES 974 1,286 800 800 800
AUTO DECALS 307 275 300 300 300
CHARGES FOR SERVICES 1,656,099 1,795,782 1,895,800 1,996,534 1,982,000
MUNICPAL COURT FINES 246,692 254,240 250,000 179,000 217,000
TRAFFIC FINES 5,533 4,724 5,000 4,000 4,000
CHILD SAFETY FEE 2,400 178 1,500 325 300
FINES AND FORFEITURES 254,625 259,142 256,500 183,325 221,300
EARNINGS ON INVESTMENTS 28,721 21,274 25,000 17,500 14,000
INVESTMENT EARNINGS 28,721 21,274 25,000 17,500 14,000
SOUTHSIDE PLACE 127,394 128,750 127,400 85,377 128,750
SALE OF CITY PROPERTY 1,134 3,228 - - -
INSURANCE REFUNDS - 45 - - -
NSF CHECKS 435 250 - 35 100
RECOVERED BAD DEBT WRITEOFFS - (17) - - -
CASH OVER/SHORT (255) (484) - (5) 78
MISCELLANEOUS 47,312 17,014 14,700 32,338 36,990
CYCLONE CYCLES 30,000 26,500 - - -
GOODE COMPANY 49,577 55,656 57,100 42,710 62,200
OTHER REVENUE 255,597 230,941 199,200 160,455 228,118
TRANSFER FROM WATER & SEWER FUND 660,000 725,000 1,250,000 1,250,004 1,250,004
TRANSFER FROM SOLID WASTE FUND 280,000 280,000 310,000 309,996 310,000
TRANSFER FROM EQUIPMENT REPLACEMENT FUND - - - -
TRANSFERS IN 940,000 1,005,000 1,560,000 1,560,000 1,560,004
TOTAL REVENUE 13,764,361 13,874,686 14,128,800 14,037,222 14,616,722
23
Ad Valorem Taxes
55%
Sales Taxes
7%
Franchise Taxes
8%
Other Taxes
0%
Permits, Licenses
and Fees
2%
Charges for
Services
14% Fines & Forfeitures
1% Other Revenue
2%
Transfers In
11%
General Fund
2013 Projected Revenue
24
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 City Currents is also funded in
this budget. (2013 Budget $915,555)
City Council – Costs directly associated with the City Council, including council salaries, legal
fees and election expenditures. (2013 Budget $188,892)
ADMINISTRATION DEPARTMENT 2013 GOALS
∗ Continue progress towards City Council goals.
∗ Resolve detention issue associated with the College Street Drainage Project.
∗ Continue to engage the public through expanded communication mechanisms and continue
to review best practices for resident engagement.
∗ 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.
∗ Continue to host an annual internship program for MPA students.
∗ Establish a mechanism for searching City Council agendas and minutes on the city’s website
via Laserfiche.
∗ Continue to ensure appropriate destruction of city records that are past required retention
date.
∗ Evaluate electronic evaluation system and, if necessary, consider other options.
BUDGET HIGHLIGHTS
∗ Authorized full-time employees – 5 (2012 authorized full-time employees – 5).
∗ Legal fees – $145,000 (2012 budget - $145,000)
∗ Technology Management Fund charges assessed - $82,700 (2012 budget - $75,200).
∗ Total budget - $1,104,447 (2012 total budget - $1,059,200).
25
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
Administration
Personnel 670,640$ 659,219$ 686,500$ 670,200$ 692,455$
Operating charges 198,059 226,756 198,000 198,004 223,100
Capital - - - - -
Total 868,699 885,975 884,500 868,204 915,555
Council
Personnel 17,120 15,502 15,600 15,941 15,602
Operating charges 220,527 200,810 159,100 159,290 173,290
Total 237,647 216,312 174,700 175,231 188,892
Total Department 1,106,346$ 1,102,286$ 1,059,200$ 1,043,435$ 1,104,447$
Administration Department Staffing Schedule
2012 2013
Position Grade Budget Budget Minimum Maximum
Administration
City Manager V 1 1
City Secretary I 1 1 73,755 99,569
HR Director II 1 1 83,336 112,505
Executive
Assistant/Deputy City
Secretary 207 1 1 43,286 60,601
HR Generalist 205 1 1 36,436 51,011
Total Administration 5 5
ADMINISTRATION DEPARTMENT
Salary Range
Determined by Council
26
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
REGULAR WAGES 455,468$ 453,987$ 471,600$ 460,000$ 492,005$
PART-TIME WAGES - - 12,000 12,000 12,000
OVERTIME 505 435 800 500 800
LONGEVITY 1,225 1,460 1,800 1,800 2,200
HEALTH & DENTAL 46,158 52,802 54,700 54,700 47,300
TMRS 91,036 74,576 51,300 51,300 51,471
FICA 29,697 30,143 38,100 32,000 38,779
WORKERS COMPENSATION 761 748 1,100 800 1,200
ALLOWANCES 22,003 23,538 23,000 23,000 23,000
OTHER BENEFITS 3,494 3,609 14,600 14,600 16,200
EMPLOYEE RELATIONS 2,556 6,416 7,500 7,500 7,500
EMPLOYEE TUITION 5,273 - - - -
RECRUITING & HIRING 12,464 11,505 10,000 12,000 -
PERSONNEL 670,640 659,219 686,500 670,200 692,455
OFFICE SUPPLIES 2,305 5,761 5,000 5,000 5,000
COMMUNICATION 27,346 30,906 34,400 34,400 35,000
LEGAL 2,021 16,379 - - -
EQUIPMENT LEASE/RENTAL 10,536 9,904 11,000 11,000 11,000
PROFESSIONAL DUES 8,472 6,985 6,300 6,300 6,300
PUBLICATIONS 7,343 6,176 6,600 6,600 6,600
TRAVEL & TRAINING 13,931 10,468 13,000 13,000 17,000
OTHER CONTRACTED SERVICES - - - - 13,000
COMMUNITY RELATIONS 1,300 901 1,500 1,500 1,500
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 79,805 89,400 75,200 75,204 82,700
CONTINGENCY 45,000 49,876 45,000 45,000 45,000
OPERATING 198,059 226,756 198,000 198,004 223,100
ADMINISTRATION DIVISION TOTAL 868,699$ 885,975$ 884,500$ 868,204$ 915,555$
ADMINISTRATION DEPARTMENT
Administration Division Line Item Budget
27
City Council Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
REGULAR WAGES 15,478$ 14,400$ 14,400$ 14,400$ 14,400$
FICA 1,176 1,102 1,100 1,500 1,102
WORKERS COMPENSATION 18 - 100 41 100
EMPLOYEE RELATIONS 448 - - - -
PERSONNEL 17,120 15,502 15,600 15,941 15,602
LEGAL 206,293 172,455 145,000 145,000 145,000
PROFESSIONAL DUES - 1,740 500 690 690
PUBLICATIONS 1,945 45 100 100 100
TRAVEL & TRAINING 3,351 6,869 6,000 6,000 7,000
COMMUNITY RELATIONS 8,938 7,434 7,500 7,500 7,500
ELECTION EXPENSE - 12,266 - - 13,000
OPERATING 220,527 200,810 159,100 159,290 173,290
CITY COUNCIL DIVISION TOTAL 237,647$ 216,312$ 174,700$ 175,231$ 188,892$
ADMINISTRATION DEPARTMENT
28
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. (2013 Budget - $784,215)
Municipal Court – Administers the City’s municipal court. (2013 Budget - $251,614)
City-Wide – Provides for expenditures, such as insurance and utilities, which cannot be allocated
to other departments in a satisfactory way. (2013 Budget - $552,007)
FINANCE DEPARTMENT 2013 GOALS
∗ Review and update, as necessary, financial policies such as the fund balance policy,
purchasing policy and the travel policy.
∗ Review and update, as necessary, all financial processes such as accounts payable, payroll,
utility billing, and municipal court.
∗ Implement automated timekeeping after completion of payroll software conversion.
∗ Implement paperless court operations (excluding court room activities) with the upgrade of
the current municipal court administration software.
∗ Reconfiguration of customer service counters to segregate court and utility billing processes.
∗ Implementation of Citizen Access portion of Innoprise software package to give customers
direct access to their utility account transactions and meter readings.
∗ Review Utility Confidentiality process to ensure West U is compliant with customer privacy
requirements.
FINANCE DEPARTMENT BUDGET HIGHLIGHTS
∗ Authorized full-time employees – 6 (2012 authorized full-time employees – 6).
∗ Total budget - $1,587,836 (2012 total budget - $1,858,930).
29
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
Finance
Personnel 464,161$ 418,874$ 429,000$ 428,700$ 440,715$
Operating charges 448,536 352,144 335,200 332,479 343,500
Capital 3,146 - - - -
Total 915,843 771,019 764,200 761,179 784,215
Municipal Court
Personnel 204,988 203,700 223,700 220,700 228,064
Operating charges 14,606 25,109 24,730 23,480 23,550
Total 219,594 228,810 248,430 244,180 251,614
City-Wide Charges
Operating charges 677,522 749,612 846,300 741,007 552,007
Total 677,522 749,612 846,300 741,007 552,007
Total Department 1,812,959$ 1,749,440$ 1,858,930$ 1,746,366$ 1,587,836$
Finance Department Staffing Schedule
2012 2013
Position Grade Budget Budget Minimum Maximum
Finance
Finance Director III 1 1 92,504 124,880
Controller 112 1 1 62,460 87,444
Treasurer 112 1 1 62,460 87,444
Accounting Specialist 204 2 2 34,053 47,673
Municipal Court
Court Clerk 208 1 1 47,615 66,660
Total Finance 6 6
FINANCE DEPARTMENT
Salary Range
30
Finance Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
REGULAR WAGES 316,114$ 293,315$ 303,000$ 303,000$ 311,323$
OVERTIME 10,175 880 1,000 1,000 1,000
LONGEVITY 1,235 1,260 1,600 1,600 1,800
HEALTH & DENTAL 38,169 42,207 47,700 47,700 41,400
TMRS 63,274 47,190 32,500 32,500 32,665
FICA 24,713 22,228 23,700 23,000 24,027
WORKERS COMPENSATION 495 460 700 600 900
ALLOWANCES 6,463 6,890 6,900 6,900 6,900
OTHER BENEFITS 3,120 2,782 9,900 9,900 18,200
EMPLOYEE RELATIONS 403 1,661 2,000 2,500 2,500
PERSONNEL 464,161 418,874 429,000 428,700 440,715
OFFICE SUPPLIES 15,075 9,774 9,300 9,300 9,300
OPERATING SUPPLIES 599
EQUIPMENT MAINTENANCE 359 205 800 500 500
COMMUNICATION 52,068 3,458 6,600 6,400 6,400
EQUIPMENT LEASE/RENTAL 7,412 7,671 5,500 4,600 4,800
FACILITIES RENTAL 7,003 - - - -
PROFESSIONAL DUES 1,355 1,393 2,000 1,900 1,900
PUBLICATIONS 1,053 746 300 175 300
TRAVEL & TRAINING 7,525 5,658 8,200 8,200 8,600
OTHER CONTRACTED SERVICES 280,367 239,206 241,100 240,000 241,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 75,720 84,034 61,400 61,404 70,700
OPERATING 448,536 352,144 335,200 332,479 343,500
FURNITURE & EQUIP <$5000 3,146 - - - -
CAPITAL OUTLAY 3,146 - - - -
FINANCE DIVISION TOTAL 915,843$ 771,019$ 764,200$ 761,179$ 784,215$
FINANCE DEPARTMENT
31
Municipal Court Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
REGULAR WAGES 144,551$ 145,603$ 158,100$ 157,100$ 160,545$
OVERTIME 6,963 4,978 8,000 8,000 8,000
LONGEVITY 1,840 1,950 2,100 2,100 2,200
HEALTH & DENTAL 18,991 22,237 22,700 22,700 20,000
TMRS 20,097 16,558 11,800 11,800 17,757
FICA 11,083 10,848 12,900 11,000 13,062
WORKERS COMPENSATION 258 242 400 300 400
OTHER BENEFITS 1,205 1,283 7,700 7,700 6,100
PERSONNEL 204,988 203,700 223,700 220,700 228,064
OFFICE SUPPLIES 314 284 1,500 500 500
COMMUNICATION 1,751 438 1,000 750 750
PROFESSIONAL DUES 460 290 330 330 400
PUBLICATIONS 50 506 600 600 600
TRAVEL & TRAINING 1,692 3,775 3,300 3,300 3,300
OTHER CONTRACTED SERVICES 10,339 19,817 18,000 18,000 18,000
OPERATING 14,606 25,109 24,730 23,480 23,550
MUNICIPAL COURT DIVISION TOTAL 219,594$ 228,810$ 248,430$ 244,180$ 251,614$
FINANCE DEPARTMENT
32
City-Wide Division Budget Detail by Line Item
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
ELECTRIC SERVICE 547,872$ 584,033$ 600,000$ 500,000$ 180,000$
STREET LIGHTING - ELECTRIC SERVICE - - - - 120,000
NATURAL GAS SERVICE - 20,565 29,000 22,000 25,000
GENERAL LIABILITY INSURANCE 10,576 9,672 15,000 15,000 15,000
ERRORS & OMISSIONS 20,236 20,010 25,000 25,000 25,000
CRIME COVERAGE FIDELITY 1,573 1,699 1,800 1,800 1,800
AUTO LIABILITY 25,014 24,832 30,000 30,000 38,000
AUTO PHYSICAL DAMAGE 17,533 17,221 16,500 17,500 17,500
UNDERGROUND STORAGE LIABILITY - - - 707 707
REAL & PERSONAL PROPERTY 52,299 63,332 119,000 119,000 119,000
DEDUCTIBLE 2,419 8,248 10,000 10,000 10,000
CITY-WIDE DIVISION TOTAL 677,522$ 749,612$ 846,300$ 741,007$ 552,007$
FINANCE DEPARTMENT
33
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. (2013 Budget - $3,094,170)
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. (2013 Budget - $785,373)
POLICE DEPARTMENT 2013 GOALS
∗ Continue the course of action with the detectives division. Utilize the two additional officer
positions to further increase proactive measures and possible specialty assignments with
outside agencies in detailed investigative units (HCSO Auto Theft, Property Crimes, DA’s
Office (financial crimes), etc.)
∗ Strengthen and expand our training program to include the following training topics to be
held annually: Leadership-Management/Defensive Tactics/Active Shooter/Firearms
(Qualification and Training), SFST updates and certification course. All classes will be
provided to internal and external officers as part of our training agreement with TCLEOSE.
∗ Further develop the agency’s training calendar located on the city’s web site to accommodate
a quarterly calendar. Classes will be scheduled, posted, and conducted quarterly throughout
the year.
∗ Complete the integration of all departmental records into Laserfiche and RMS.
POLICE DEPARTMENT BUDGET HIGHLIGHTS
∗ Authorized full-time employees – 35 (2012 authorized full-time employees – 35)
∗ Total budget - $3,879,543 (2012 total budget - $3,688,259)
34
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
Patrol
Personnel 2,124,872$ 2,093,357$ 2,397,000$ 2,271,900$ 2,410,420$
Operating charges 479,841 399,454 589,559 665,603 683,750
Capital - - 23,500 23,430 -
Total 2,604,713 2,492,811 3,010,059 2,960,933 3,094,170
Support Services
Personnel 553,079 696,921 675,700 642,220 780,373
Operating charges 342 598 2,500 2,500 5,000
Total 553,421 697,519 678,200 644,720 785,373
Total Department 3,158,134$ 3,190,331$ 3,688,259$ 3,605,653$ 3,879,543$
Police Department Staffing Schedule
2012 2013
Position Grade Budget Budget Minimum Maximum
Police Department
Patrol
Police Chief III 1 1 92,504 124,880
Police Captain P-6 1 1 85,506 115,434
Police Sergeant P-4 5 5 64,716 87,366
Police Officer P-2 17 17 49,330 66,595
Support Services Supe 208 1 1 47,615 66,660
Support Services
Administrative Assista 205 2 2 36,436 51,011
Emergency Dispatcher P-1 8 8 35,763 50,069
Total Police 35 35
POLICE DEPARTMENT
Salary Range
35
Patrol Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
REGULAR WAGES 1,336,037$ 1,323,685$ 1,565,900$ 1,400,000$ 1,533,015$
OVERTIME 162,772 165,092 160,000 220,000 200,000
LONGEVITY 6,365 7,137 8,400 8,400 9,400
HEALTH & DENTAL 172,226 205,096 239,800 239,800 205,300
TMRS 286,627 234,581 181,100 181,100 181,211
FICA 110,821 109,744 133,200 127,400 133,294
WORKERS COMPENSATION 24,753 21,965 38,300 25,000 31,300
ALLOWANCES 8,159 7,578 6,900 6,800 6,900
OTHER BENEFITS 14,609 15,160 60,900 60,900 107,500
EMPLOYEE RELATIONS 2,353 3,095 2,500 2,500 2,500
EMPLOYEE TUITION 150 - - - -
RECRUITING & HIRING - 224 - - -
PERSONNEL 2,124,872 2,093,357 2,397,000 2,271,900 2,410,420
OFFICE SUPPLIES 6,814 7,025 5,400 8,600 6,900
APPREHENSION & JAILING 442 181 1,000 1,000 1,000
OPERATING SUPPLIES 22,664 26,304 24,500 24,500 24,500
FUEL - 38 - 69,900 69,900
EQUIPMENT MAINTENANCE 6,587 356 10,000 10,000 10,000
VEHICLE MAINTENANCE - - 20 -
COMMUNICATION 951 1,654 2,000 2,000 2,000
CONSULTANTS 4,797 2,991 2,000 2,000 3,000
EQUIPMENT LEASE/RENTAL - 4,216 2,000 4,925 6,000
PROFESSIONAL DUES 1,747 1,681 1,850 1,850 1,850
PUBLICATIONS 750 339 1,400 1,400 1,400
TRAVEL & TRAINING 16,341 17,057 17,900 17,900 19,000
LAW ENFORCEMENT LIABILITY 13,203 12,487 14,000 14,000 14,000
COMMUNITY RELATIONS 1,008 27 1,000 1,000 1,000
TRANSFER TO VEHICLE REPLACEMENT FUND 96,504 98,210 101,709 101,712 105,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 308,033 226,888 404,800 404,796 418,200
OPERATING 479,841 399,454 589,559 665,603 683,750
OTHER EQUIPMENT - - 23,500 23,430 -
CAPITAL - - 23,500 23,430 -
PATROL DIVISION TOTAL 2,604,713$ 2,492,811$ 3,010,059$ 2,960,933$ 3,094,170$
POLICE DEPARTMENT
36
Support Services Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
REGULAR WAGES 329,887$ 428,365$ 427,800$ 370,000$ 475,730$
OVERTIME 59,695 71,328 64,000 92,520 79,000
LONGEVITY 2,300 3,056 3,800 3,100 2,900
HEALTH & DENTAL 51,709 67,825 64,000 64,000 89,200
TMRS 74,240 78,650 51,800 51,800 57,988
FICA 29,585 38,304 38,100 35,000 42,655
WORKERS COMPENSATION 640 777 1,200 800 1,200
ALLOWANCES - 1,913 2,100 2,100 2,100
OTHER BENEFITS 5,023 6,703 22,900 22,900 29,600
PERSONNEL 553,079 696,921 675,700 642,220 780,373
OPERATING SUPPLIES - - - - 2,500
TRAVEL & TRAINING 342 598 2,500 2,500 2,500
OPERATING 342 598 2,500 2,500 5,000
COMMUNICATIONS DIVISION TOTAL 553,421$ 697,519$ 678,200$ 644,720$ 785,373$
POLICE DEPARTMENT
37
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 2013 GOALS
To provide the highest quality Fire & EMS response services to the community.
To provide superior customer service to the community and to other departments within the
City.
Continue to provide live fire suppression training for all Firefighters.
Continue to provide firefighter survival training for all Firefighters.
Continue to provide supervision and management training for all Fire Officers.
To restructure the public education & fire prevention programs conducted within West
University Place schools.
FIRE DEPARTMENT BUDGET HIGHLIGHTS
Authorized full-time employees – 23 (2012 authorized full-time employees – 23).
Total budget - $2,788,416 (2012 total budget - $2,592,683).
38
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
Fire
Personnel 2,456,052$ 2,274,890$ 2,203,600$ 2,173,100$ 2,354,816$
Operating charges 327,136 276,621 343,592 363,688 339,900
Capital 7,395 20,033 45,491 45,226 93,700
Total 2,790,583 2,571,544 2,592,683 2,582,014 2,788,416
Total Department 2,790,583$ 2,571,544$ 2,592,683$ 2,582,014$ 2,788,416$
Fire Department Staffing Schedule
2012 2013
Position Grade Budget Budget Minimum Maximum
Fire Department
Fire Chief III 1 1 92,504 124,880
Fire Marshal/Assistant F-5 1 1 85,385 102,470
Fire Captain F-4 3 3 73,384 95,399
Fire Lieutenant F-3 3 3 67,198 91,815
Firefighter/Paramedic F-1 15 15 47,744 65,886
Total Fire 23 23
FIRE DEPARTMENT
Salary Range
39
Fire Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
REGULAR WAGES 1,553,599$ 1,469,526$ 1,455,300$ 1,426,000$ 1,499,204$
PART-TIME WAGES 26,908 8,870 - - -
OVERTIME 107,410 101,407 103,000 120,000 100,000
LONGEVITY 13,420 13,737 14,100 14,100 15,300
HEALTH & DENTAL 232,838 257,573 240,900 240,900 283,400
TMRS 336,133 254,002 164,500 164,500 167,905
FICA 131,420 120,041 121,000 117,000 123,507
WORKERS COMPENSATION 27,236 20,851 36,000 22,800 25,300
ALLOWANCES 8,375 8,930 9,900 8,900 8,900
OTHER BENEFITS 15,971 16,132 56,700 56,700 129,100
EMPLOYEE RELATIONS 2,742 3,820 2,200 2,200 2,200
PERSONNEL 2,456,052 2,274,890 2,203,600 2,173,100 2,354,816
OFFICE SUPPLIES 1,312 3,531 3,000 3,000 3,000
OPERATING SUPPLIES 40,452 28,314 42,000 42,000 42,000
FUEL 629 - - 14,800 14,800
EQUIPMENT MAINTENANCE 18,703 16,715 16,000 16,000 16,000
VEHICLE MAINTENANCE 17,910 13,915 15,000 20,000 15,000
COMMUNICATION 2,587 647 1,000 500 500
PROFESSIONAL DUES 2,263 3,225 3,200 4,000 3,200
PUBLICATIONS 290 922 1,500 1,500 1,500
TRAVEL & TRAINING 19,884 18,870 20,000 20,000 20,000
OTHER CONTRACTED SERVICES 27,557 27,921 27,600 27,600 52,600
COMMUNITY RELATIONS 5,166 4,123 4,000 4,000 4,000
TRANSFER TO VEHICLE REPLACEMENT FUND 25,209 25,209 35,292 35,292 32,000
TRANSFER TO TECHNOLOGY MANAGEMENT FUND 165,174 133,230 175,000 174,996 135,300
OPERATING 327,136 276,621 343,592 363,688 339,900
FURNITURE & EQUIP <$5000 - - 1,000 738 -
TRUCKS - - 19,000 18,997 -
OTHER EQUIPMENT 7,395 20,033 25,491 25,491 93,700
CAPITAL 7,395 20,033 45,491 45,226 93,700
FIRE DIVISION TOTAL 2,790,583$ 2,571,544$ 2,592,683$ 2,582,014$ 2,788,416$
FIRE DEPARTMENT
40
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 ensure 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. (2013 Budget - $547,121)
Development Services – Enforces the City’s building, plumbing and electrical codes to ensure
the construction and maintenance of safe residential and commercial structures. (2013
Budget - $409,007)
Streets & Drainage – Maintains the City’s streets and storm water drainage system. (2013
Budget -$237,683)
Facilities Management – Maintains the City’s buildings and related equipment. (2013 Budget -
$589,738)
General Services – Provides fleet maintenance service and maintains the City’s traffic control
systems. (2013 Budget - $730,634)
Planning – Enforces the City’s zoning ordinances. (2013 Budget - $338,292)
PUBLIC WORKS DEPARTMENT 2013 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).
∗ Develop additional funding sources and programs for major equipment replacement and
“Pay as you go” Capital Improvement Projects.
41
PUBLIC WORKS DEPARTMENT 2013 GOALS (cont’d)
∗ 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.
∗ Review 2012 significant changes for each of the I-Codes, 2011 National Electrical Code and
attend educational classes when available in preparation for inspecting using the new codes.
∗ Continue to maintain current certifications, licenses and continuing education requirements
for staff.
∗ Each inspector shall work towards obtaining one additional ICC certification annually.
∗ 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 Areas 1, 2, and 3; this will include Buffalo
Speedway. Continue to maintain these roadways while developing a plan to provide for
roadway replacement as well as funding necessary for the replacement.
∗ Implement a new citywide fleet maintenance program.
∗ Continue inspection programs to ensure compliance with MUTCD minimum retro
reflectivity levels for regulatory signs.
∗ Recommend replacement schedule for all major building mechanical equipment.
∗ Continue implementation of software management program for inventory, work orders and
preventative maintenance.
∗ Develop a succession and management oversight program.
PUBLIC WORKS DEPARTMENT BUDGET HIGHLIGHTS
∗ Authorized full-time employees – 20 (2012 authorized full-time employees – 20)
∗ Total budget - $2,852,475 (2012 total budget - $3,099,826)
42
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
Public Works Administration
Personnel 300,904$ 307,707$ 309,800$ 306,100$ 315,871$
Operating charges 202,831 204,332 203,615 205,150 226,250
Capital 1,060 - - - 5,000
Total 504,795 512,039 513,415 511,250 547,121
Development Services
Personnel 358,154 355,507 381,500 375,590 387,740
Operating charges 19,788 16,933 21,389 22,968 21,267
Capital 4,576 - - - -
Total 382,518 372,440 402,889 398,558 409,007
Streets & Drainage
Personnel 119,339 82,703 115,000 106,700 140,633
Operating charges 69,568 92,142 114,311 116,466 97,050
Total 188,907 174,845 229,311 223,166 237,683
Facilities Management
Personnel 154,657 169,692 176,600 174,600 177,438
Operating charges 188,144 292,837 445,918 503,443 393,300
Capital 26,016 55,255 49,000 49,000 19,000
Total 368,817 517,784 671,518 727,043 589,738
General Services
Personnel 441,246 393,633 425,350 386,250 397,934
Operating charges 370,046 412,160 499,714 204,516 291,100
Capital 47,289 18,061 42,500 42,500 41,600
Total 858,581 823,855 967,564 633,266 730,634
Planning
Personnel 247,882 220,238 251,600 255,525 257,342
Operating charges 56,746 56,019 63,529 62,528 76,950
Capital - - - - 4,000
Total 304,628 276,256 315,129 318,053 338,292
Total Department 2,608,246$ 2,677,219$ 3,099,826$ 2,811,336$ 2,852,475$
PUBLIC WORKS DEPARTMENT
43
Public Works Staffing Schedule (General Fund)
2012 2013
Position Grade Budget Budget Minimum Maximum
Public Works
Public Works Administration
Asst. City Manager\Public Works
Dir IV 1 1 102,679 138,616
Office Coordinator 206 1 1 39,351 55,092
Secretary 203 1 1 31,825 44,555
Development Services
Chief Building Official 112 1 1 62,460 87,444
Building Inspector 206 2 2 39,351 55,092
Permit Technician 204 2 2 34,053 47,673
Streets & Drainage
Maintenance Worker III 204 1 1 34,053 47,673
Maintenance Worker I 202 1 1 29,743 41,640
Facilities Management
Facilities Maintenance Mgr 111 1 1 54,313 76,038
Facilities Maintenance Tech 205 1 1 36,436 51,011
General Services
Asst Director - Public Works 113 1 1 71,829 100,560
Crew Leader 205 1 1 36,436 51,011
Lead Traffic Technician 206 1 1 39,351 55,092
Mechanic 204 1 1 34,053 47,673
Driver/Equipment Operator 203 - - 31,825 44,555
Traffic Technician 203 1 1 31,825 44,555
Planning
City Planner 112 1 1 62,460 87,444
Code Enforcement/ACO 205 1 1 36,436 51,011
Planning Assistant 204 1 1 34,053 47,673
Total Public Works 20 20
Salary Range
44
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
REGULAR WAGES 210,408$ 217,221$ 223,100$ 220,000$ 229,104$
OVERTIME 1,706 3,688 3,000 3,000 3,000
LONGEVITY 1,550 1,685 1,900 1,900 2,100
HEALTH & DENTAL 19,421 21,342 21,500 21,500 19,000
TMRS 41,678 35,816 24,500 24,500 24,353
FICA 15,083 15,872 18,000 17,500 17,914
WORKERS COMPENSATION 484 380 500 400 700
ALLOWANCES 6,463 6,890 6,900 6,900 6,900
OTHER BENEFITS 1,955 2,082 7,400 7,400 9,700
EMPLOYEE RELATIONS 2,156 2,732 3,000 3,000 3,100
PERSONNEL 300,904 307,707 309,800 306,100 315,871
OFFICE SUPPLIES 3,135 6,392 10,700 10,700 10,700
OPERATING SUPPLIES 14,265 4,098 1,300 1,600 800
EQUIPMENT MAINTENANCE 1,107 898 1,250 1,100 1,750
COMMUNICATION 899 445 1,000 800 1,000
ELECTRIC SERVICE - - - - 15,000
CONSULTANTS 24,390 21,748 30,000 32,000 30,000
EQUIPMENT LEASE/RENTAL 6,543 5,872 7,400 6,950 7,200
PROFESSIONAL DUES 1,061 2,113 1,365 1,800 1,600
PUBLICATIONS - - - - -
TRAVEL & TRAINING 1,700 344 3,000 2,900 3,200
OTHER CONTRACTED SERVICES 1,060 1,570 1,000 900 1,000
COMMUNITY RELATIONS 515 394 1,100 900 1,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 148,156 160,458 145,500 145,500 153,000
OPERATING 202,831 204,332 203,615 205,150 226,250
FURNITURE & EQUIP <$5000 1,060 - - - 5,000
CAPITAL 1,060 - - - 5,000
PUBLIC WORKS ADMINISTRATION
DIVISION TOTAL 504,795$ 512,039$ 513,415$ 511,250$ 547,121$
PUBLIC WORKS DEPARTMENT
Public Works Administration Division Line Item Budget
45
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
REGULAR WAGES 248,931$ 247,422$ 271,200$ 271,200$ 275,725$
OVERTIME 5,163 8,410 6,000 2,000 4,000
LONGEVITY 1,465 1,705 2,100 2,100 2,400
HEALTH & DENTAL 28,697 32,012 35,700 35,700 31,100
TMRS 48,756 40,504 29,300 29,300 29,336
FICA 19,434 19,588 21,600 20,000 21,579
WORKERS COMPENSATION 871 798 1,300 1,000 1,200
ALLOWANCES 1,913 2,040 2,100 2,040 2,100
OTHER BENEFITS 2,924 2,989 12,200 12,200 20,300
EMPLOYEE RELATIONS - - - 50 -
RECRUITING & HIRING - 39 - - -
PERSONNEL 358,154 355,507 381,500 375,590 387,740
OFFICE SUPPLIES 972 1,042 1,500 1,500 1,500
OPERATING SUPPLIES 2,725 1,447 3,000 3,000 3,000
EQUIPMENT MAINTENANCE 1,873 828 - - -
VEHICLE MAINTENANCE - 124 - - -
COMMUNICATION 1,375 955 3,480 3,480 3,480
EQUIPMENT LEASE/RENTAL - 993 1,500 1,500 1,500
PROFESSIONAL DUES 825 575 747 640 747
PUBLICATIONS - 635 500 2,650 500
TRAVEL & TRAINING 5,611 3,607 3,480 3,315 4,940
COMMUNITY RELATIONS - 319 775 475 600
TRANSFER TO VEHICLE REPLACEMENT
FUND 6,407 6,407 6,407 6,408 5,000
OPERATING 19,788 16,933 21,389 22,968 21,267
FURNITURE & EQUIP <$5000 4,576 - - - -
CAPITAL 4,576 - - - -
DEVELOPMENT SERVICES DIVISION
TOTAL 382,518$ 372,440$ 402,889$ 398,558$ 409,007$
PUBLIC WORKS DEPARTMENT
Development Services Division Line Item Budget
46
Streets & Drainage Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
REGULAR WAGES 71,493$ 51,653$ 63,000$ 60,000$ 81,122$
ON CALL 900 2,115 3,800 2,500 3,800
OVERTIME 11,497 5,128 9,000 6,000 6,000
LONGEVITY 245 264 300 - 500
HEALTH & DENTAL 10,118 7,981 22,700 22,700 19,900
TMRS 15,929 9,214 5,500 5,500 9,110
FICA 6,423 4,516 4,100 4,000 6,701
WORKERS COMPENSATION 1,625 1,039 1,500 900 2,200
OTHER BENEFITS 1,109 792 4,900 4,900 11,100
EMPLOYEE RELATIONS - - 200 200 200
PERSONNEL 119,339 82,703 115,000 106,700 140,633
OPERATING SUPPLIES 709 2,978 2,050 2,000 2,000
FUEL - - - 2,200 2,200
EQUIPMENT MAINTENANCE 1,252 2,350 1,500 1,000 1,000
DRAINAGE MAINTENANCE 19,544 28,096 29,000 29,000 29,000
STREET MAINTENANCE 32,645 46,358 37,000 37,500 37,000
TRAFFIC CONTROL MAINTENANCE - 247 - - -
COMMUNICATION - - 800 800 2,500
TRAVEL & TRAINING - - 350 350 350
OTHER CONTRACTED SERVICES 3,323 6,044 32,500 32,500 12,500
COMMUNITY RELATIONS 1,370 - 2,500 2,500 2,500
TRANSFER TO VEHICLE REPLACEMENT
FUND 10,725 6,069 8,611 8,616 8,000
OPERATING 69,568 92,142 114,311 116,466 97,050
STREETS & DRAINAGE DIVISION TOTAL 188,907$ 174,845$ 229,311$ 223,166$ 237,683$
PUBLIC WORKS DEPARTMENT
47
Facility Maintenance Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
REGULAR WAGES 99,812$ 108,745$ 110,100$ 110,000$ 113,203$
ON CALL - - 2,800 2,800 2,800
OVERTIME 930 3,118 5,000 5,000 5,000
LONGEVITY 135 300 500 - 600
HEALTH & DENTAL 21,793 26,128 27,000 27,000 23,500
TMRS 19,464 17,826 12,300 12,300 12,350
FICA 7,375 8,213 9,000 8,000 9,085
WORKERS COMPENSATION 2,048 2,027 2,900 2,500 2,700
ALLOWANCES 1,913 2,040 2,100 2,100 2,100
OTHER BENEFITS 1,187 1,295 4,900 4,900 6,100
PERSONNEL 154,657 169,692 176,600 174,600 177,438
OFFICE SUPPLIES 122 - 500 100 300
OPERATING SUPPLIES 560 3,691 4,360 2,000 3,700
FUEL - - - 5,400 5,400
EMERGENCY GENERATOR FUEL - - - 10,241 -
EQUIPMENT MAINTENANCE 19,839 31,846 44,500 47,100 54,500
VEHICLE MAINTENANCE 611 - - - -
BUILDING & GROUNDS MAINTENANCE 58,653 46,260 64,550 64,550 64,600
EQUIPMENT LEASE/RENTAL - 19 - - -
PROFESSIONAL DUES - 235 1,600 1,600 1,600
PUBLICATIONS - 503 - 1,500 -
TRAVEL & TRAINING 554 - 5,200 4,700 5,200
OTHER CONTRACTED SERVICES 107,805 201,067 315,992 357,036 248,000
TRANSFER TO VEHICLE REPLACEMENT FUND - 9,216 9,216 9,216 10,000
OPERATING 188,144 292,837 445,918 503,443 393,300
OTHER EQUIPMENT 26,016 55,255 3,000 3,000 1,500
OTHER CONSTRUCTION COSTS - - 46,000 46,000 17,500
CAPITAL 26,016 55,255 49,000 49,000 19,000
FACILITY MAINTENANCE TOTAL 368,817$ 517,784$ 671,518$ 727,043$ 589,738$
PUBLIC WORKS DEPARTMENT
48
General Services Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
REGULAR WAGES 285,688$ 259,192$ 269,700$ 240,000$ 254,505$
PART-TIME WAGES - 18 - - -
ON CALL - - 11,200 8,000 -
OVERTIME 8,631 6,562 11,000 8,000 8,000
LONGEVITY 2,305 1,955 2,900 2,400 1,400
HEALTH & DENTAL 51,731 54,569 59,000 59,000 65,000
TMRS 56,540 42,154 29,700 29,700 27,443
FICA 21,740 19,719 21,900 20,000 20,186
WORKERS COMPENSATION 8,165 3,594 4,900 4,000 4,300
ALLOWANCES 1,913 2,040 2,100 2,100 2,100
OTHER BENEFITS 3,601 3,161 12,400 12,400 14,700
EMPLOYEE RELATIONS 932 668 550 650 300
PERSONNEL 441,246 393,633 425,350 386,250 397,934
OFFICE SUPPLIES 92 669 600 600 600
OPERATING SUPPLIES 8,482 14,381 13,409 11,400 14,100
FUEL 161,958 212,449 278,100 8,800 73,800
EQUIPMENT MAINTENANCE 16,996 10,444 9,000 9,000 6,500
VEHICLE MAINTENANCE 87,692 65,294 52,500 52,500 59,600
TRAFFIC CONTROL MAINTENANCE 18,842 29,294 36,050 32,000 30,000
COMMUNICATION 98 126 800 - -
ELECTRIC SERVICE - - - - 8,000
EQUIPMENT LEASE/RENTAL - 523 - 800 800
PROFESSIONAL DUES - - 3,120 2,900 3,100
PUBLICATIONS 1,990 3,519 - - 500
TRAVEL & TRAINING 2,621 2,873 5,960 5,600 9,500
OTHER CONTRACTED SERVICES 24,228 27,670 47,255 30,000 30,000
COMMUNITY RELATIONS 2,987 2,000 5,000 3,000 2,600
TRANSFER TO VEHICLE REPLACEMENT FUND 44,060 42,919 47,920 47,916 52,000
OPERATING 370,046 412,160 499,714 204,516 291,100
FURNITURE & EQUIP <$5000 16,225 2,921 2,500 2,500 8,800
OTHER EQUIPMENT 31,064 15,140 40,000 40,000 28,800
CONSTRUCTION COSTS - - - - 4,000
CAPITAL 47,289 18,061 42,500 42,500 41,600
GENERAL SERVICES DIVISION TOTAL 858,581$ 823,855$ 967,564$ 633,266$ 730,634$
PUBLIC WORKS DEPARTMENT
49
Planning Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
REGULAR WAGES 172,949$ 156,717$ 182,600$ 182,600$ 186,217$
OVERTIME 3,130 116 - 4,100 2,500
LONGEVITY 1,450 1,463 1,900 1,900 2,000
HEALTH & DENTAL 20,826 22,212 24,500 24,500 21,300
TMRS 33,735 24,894 19,300 19,300 19,835
FICA 13,043 11,592 14,200 14,100 14,590
WORKERS COMPENSATION 302 255 500 400 500
ALLOWANCES 575 1,200 1,200 1,200 1,200
OTHER BENEFITS 1,872 1,788 7,400 7,400 9,200
EMPLOYEE RELATIONS - - - 25 -
PERSONNEL 247,882 220,238 251,600 255,525 257,342
OFFICE SUPPLIES 1,450 1,514 1,500 1,500 2,000
OPERATING SUPPLIES 2,483 2,594 2,720 2,720 3,220
COMMUNICATION 2,027 3,267 4,200 4,200 4,530
ELECTRIC SERVICE - - - - 1,500
PROFESSIONAL DUES 2,027 127 1,000 800 1,000
PUBLICATIONS 144 542 400 400 700
TRAVEL & TRAINING 1,379 631 2,500 2,500 3,000
OTHER CONTRACTED SERVICES 42,027 40,633 45,000 45,000 55,000
COMMUNITY RELATIONS - 1,500 1,000 200 -
TRANSFER TO VEHICLE REPLACEMENT
FUND 5,209 5,209 5,209 5,208 6,000
OPERATING 56,746 56,019 63,529 62,528 76,950
FURNITURE & EQUIP <$5000 - - - - 4,000
CAPITAL - - - - 4,000
PLANNING DIVISION TOTAL 304,628$ 276,256$ 315,129$ 318,053$ 338,292$
PUBLIC WORKS DEPARTMENT
50
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.
(2013 Budget - $534,775)
Senior Services – Provides transportation, leisure and social services for the senior citizens of
West University Place. (2013 Budget - $256,773)
Recreation Center – Cost center for the operation of the pool and recreation facilities at the
West University Place Recreation Center. (2013 Budget - $1,259,815)
Parks Management – (Formerly Facilities Maintenance) - Maintains the City’s parks and
landscaping. (2013 Budget - $388,541)
Colonial Park Pool – Operation of the pool at Colonial Park. (2013 Budget - $413,432)
PARKS AND RECREATION DEPARTMENT 2013 GOALS
∗ Continue appointing sub-committees of the Parks Board, Senior Board and Friends Board
to assist staff in the ongoing efforts to achieve excellence in customer service, program
and activity planning, identifying development needs in parks and recreational facilities
and in being the conduit for citizen feedback to staff.
∗ Generate $1,200,000 in revenue in 2013 through fee-based leisure program offerings,
recreational facilities membership sales and facility rentals.
∗ Partner with the Friends of West University Place Parks in facilitating three park re-
development projects:
Complete reconstruction of the Judson Park tennis court and lighting system.
Install an artificial shade structure over the entire 5 to 12 year olds playground system
at Wier Park.
Install a new 5 to 12 year olds play structure at Whitt Johnson Park.
∗ Continue efforts in growing the number of residents who participate in the Senior Services
division leisure program offerings with active support from both the Good Neighbor Team
and the Senior Board.
∗ Continue to offer cross-generational activities at both the Senior Center and the
Recreation Center in an effort to offer the active/adventure programs and special events
that the “Baby Boomer” generation demands.
51
PARKS AND RECREATION DEPARTMENT 2013 GOALS (cont’d)
∗ Continue to develop active partnerships with area agencies and organizations that will
improve the overall quality of life for older residents through leisure programming,
transportation services and social services referrals.
∗ Survey the Recreation Center and Colonial Park Pool Membership to elicit public opinion
on matters such as the current hours of operations, benefits of membership versus walk-in,
expansion of special themed “Family Nights & Weekends,” development of special “after
hours ‘tween and teen” special events, enhancement of semi-private and private pool and
possibly WUP Recreation Center rentals, concession menu and pricing, and developing a
means of eliciting feedback from our leisure program participants and instructors, to
ensure continued positive growth.
∗ Collaborate with the Finance, IT and Public Works Departments to identify true cost
centers for the Recreation Center, Colonial Park Pool, Senior Center/Community
Building, Scout House and neighborhood parks to help with annually updating the
department fee schedule.
∗ Continue to work with the Administration and IT Departments in the area of growing and
promoting the citywide social networking initiatives.
∗ Collaborate with Public Works Forestry Division to develop and implement a five-year re-
forestation plan for all parks and public facilities grounds to ensure that we continue to
enjoy wonderful tree canopies for many years to come.
∗ Complete Phase II of the Tree Maintenance Program that was initiated in 2012. This
maintenance program exclusively involves WUP parks and the intention is to ensure the
health and subsequently extend the life of our trees, ensure the safety of our park users and
to ensure an aesthetically pleasing environment within our parks system.
∗ Enhance our seasonal color planting schedule to improve the overall appearance of
municipal planting areas, including increasing the number of annual color plantings on all
high profile medians that the department is responsible for from two to four.
∗ Collaborate with the Human Resources and Finance Departments to improve recruiting,
hiring, training and retention efforts for the Recreation Division’s year-around and
seasonal part-time positions of Lifeguard, Swim Instructors and Recreation Attendants
and the Senior Services Division part-time positions of Rental Caretaker and Senior
Driver.
∗ Investigate opportunities for increasing the number of citizen rentals of the Community
Building and Senior Center facility.
PARKS AND RECREATION DEPARTMENT BUDGET HIGHLIGHTS
∗ Authorized full-time employees – 11 (2012 authorized full-time employees – 11)
∗ Total budget - $2,853,336. (2012 total budget - $2,439,910)
52
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
P&R Administration
Personnel 309,537$ 314,590$ 334,900$ 323,500$ 332,675$
Operating charges 218,393 392,307 338,735 339,560 202,100
Capital - 11,322 - - -
Total 527,930 718,219 673,635 663,060 534,775
Senior Services
Personnel 153,666 170,363 173,100 165,900 178,165
Operating charges 51,464 51,015 69,297 76,983 78,608
Total 205,130 221,379 242,397 242,883 256,773
Recreation Center
Personnel 403,664 453,550 535,400 502,500 516,466
Operating charges 261,759 320,031 395,500 400,000 743,349
Total 665,423 773,581 930,900 902,500 1,259,815
Parks Management
Personnel 105,480 98,047 116,200 113,405 126,371
Operating charges 126,453 113,711 250,578 250,587 262,170
Total 231,933 211,757 366,778 363,992 388,541
Colonial Park
Personnel 117,646 131,666 148,200 147,200 175,971
Operating charges 32,012 57,143 78,000 75,200 237,461
Total 149,658 188,809 226,200 222,400 413,432
Total Department 2,113,746$ 2,439,910$ 2,394,835$ 2,853,336$
Parks and Recreation Department Staffing Schedule
2012 2013
Position Grade Budget Budget Minimum Maximum
Parks and Recreation
Community Building
Parks and Recreation Director III 1 1 92,504 124,880
Administrative Manager 111 1 1 54,313 76,038
Executive Director FWUP 109 1 1 41,068 57,496
Senior Services
Senior Services Manager 111 1 1 54,313 76,038
Recreation Specialist 205 1 1 36,436 51,011
Recreation Center
Recreation Manager 111 1 1 54,313 76,038
Assistant Recreation Mgr 206 1 1 39,351 55,092
Recreation Specialist 205 2 2 36,436 51,011
Facility Maintenance
Crew Leader 205 1 1 36,436 51,011
Parks Technician 201 1 1 27,797 38,916
Total Parks and Recreation 11 11
PARKS & RECREATION DEPARTMENT
Salary Range
53
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
REGULAR WAGES 212,871$ 220,500$ 241,200$ 231,000$ 236,550$
PART-TIME WAGES 68 - - - -
LONGEVITY 1,370 1,490 1,700 1,700 2,400
OTHER COMPENSATION 1,414 - - - -
HEALTH & DENTAL 24,348 28,123 28,600 28,600 25,100
TMRS 42,407 36,044 26,200 26,200 24,848
FICA 15,787 16,418 19,300 18,000 18,277
WORKERS COMPENSATION 414 388 600 500 600
ALLOWANCES 8,375 8,930 8,900 8,900 8,900
OTHER BENEFITS 1,975 2,091 7,400 7,400 15,000
EMPLOYEE RELATIONS 508 606 1,000 1,200 1,000
PERSONNEL 309,537 314,590 334,900 323,500 332,675
OFFICE SUPPLIES 1,006 811 1,600 1,600 1,100
OPERATING SUPPLIES 3,336 3,709 3,730 3,730 2,800
MISCELLANEOUS 16,369 45 - - -
EQUIPMENT MAINTENANCE - - - 125 -
BUILDING & GROUNDS MAINTENANCE - - - 700 -
COMMUNICATION 19,296 21,762 22,705 22,705 22,705
ELECTRIC SERVICE - - - - 20,000
EQUIPMENT LEASE/RENTAL 4,525 2,578 4,000 4,000 4,000
PROFESSIONAL DUES 2,684 1,274 2,100 2,100 2,420
TRAVEL & TRAINING 3,631 4,000 4,000 4,000 4,675
INSTRUCTOR FEES - (240) - - -
TRI-SPORTS 80,000 80,000 80,000 80,000 80,000
COMMUNITY RELATIONS 2,594 2,708 2,500 2,500 3,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 84,952 275,659 218,100 218,100 61,400
OPERATING 218,393 392,307 338,735 339,560 202,100
FURNITURE & EQUIP <$5000 - 11,322 - - -
CAPITAL - 11,322 - - -
PARKS AND RECREATION
ADMINISTRATION DIVISION TOTAL 527,930$ 718,219$ 673,635$ 663,060$ 534,775$
PARKS AND RECREATION DEPARTMENT
Parks and Recreation Administration Division Line Item
54
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
REGULAR WAGES 94,779$ 102,450$ 105,600$ 100,000$ 108,035$
PART-TIME WAGES 18,955 25,625 25,500 25,500 25,500
OVERTIME 773 1,351 1,400 800 1,400
LONGEVITY 390 545 700 600 700
HEALTH & DENTAL 10,248 12,236 12,600 12,600 13,700
TMRS 18,157 16,271 11,300 11,300 11,454
FICA 8,700 9,822 10,300 9,500 10,376
WORKERS COMPENSATION 520 802 800 700 900
OTHER BENEFITS 1,144 1,263 4,900 4,900 6,100
PERSONNEL 153,666 170,363 173,100 165,900 178,165
OFFICE SUPPLIES 820 1,325 1,200 1,200 1,200
OPERATING SUPPLIES 5,804 2,566 9,031 9,031 9,031
FUEL - - - 8,000 8,000
COMMUNICATION 4,522 4,949 6,292 6,292 6,292
EQUIPMENT LEASE/RENTAL 986 687 1,200 900 1,200
PROFESSIONAL DUES 350 152 300 350 300
TRAVEL & TRAINING 1,717 582 1,905 1,650 1,905
INSTRUCTOR FEES 13,215 18,660 24,810 25,000 25,680
COMMUNITY RELATIONS 13,036 11,150 13,000 13,000 13,000
BOARDS AND COMMITTEES 3,455 3,385 4,000 4,000 4,000
TRANSFER TO VEHICLE
REPLACEMENT FUND 7,559 7,559 7,559 7,560 8,000
OPERATING 51,464 51,015 69,297 76,983 78,608
SENIOR SERVICES DIVISION
TOTAL 205,130$ 221,379$ 242,397$ 242,883$ 256,773$
Senior Services Division Line Item Budget
PARKS AND RECREATION DEPARTMENT
55
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
REGULAR WAGES 168,743$ 180,059$ 191,400$ 185,000$ 192,420$
PART-TIME WAGES 144,880 171,934 224,100 209,000 209,400
ON CALL - 1,193 1,600 1,600 1,560
OVERTIME 3,659 2,328 6,200 6,200 6,400
LONGEVITY 670 748 900 900 1,000
HEALTH & DENTAL 21,059 31,413 35,100 35,100 31,000
TMRS 33,106 29,455 21,100 21,100 20,781
FICA 24,231 27,391 32,700 28,000 31,305
WORKERS COMPENSATION 3,201 2,054 8,000 1,300 6,800
ALLOWANCES 1,913 4,548 4,500 4,500 4,100
OTHER BENEFITS 2,202 2,428 9,800 9,800 11,700
PERSONNEL 403,664 453,550 535,400 502,500 516,466
OFFICE SUPPLIES 1,312 1,894 4,800 4,800 4,800
OPERATING SUPPLIES 32,356 38,629 56,200 54,000 57,015
TREATMENT CHEMICALS 6,500 10,331 12,100 12,100 12,460
EQUIPMENT MAINTENANCE 1,290 4,200 13,700 16,000 14,700
SWIMMING POOL MAINTENANCE 7,746 9,354 33,000 33,000 20,066
COMMUNICATION 1,252 1,361 2,700 2,100 2,000
ELECTRIC SERVICE - - - - 150,000
EQUIPMENT LEASE/RENTAL 1,252 5,045 7,000 7,000 6,963
PROFESSIONAL DUES 605 1,003 1,100 1,100 1,095
TRAVEL & TRAINING 3,896 4,598 4,900 4,900 6,560
INSTRUCTOR FEES 205,550 243,617 260,000 265,000 259,970
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND - - - - 202,400
CONTINGENCY - - - - 5,320
OPERATING 261,759 320,031 395,500 400,000 743,349
RECREATION CENTER DIVISION
TOTAL 665,423$ 773,581$ 930,900$ 902,500$ 1,259,815$
PARKS AND RECREATION DEPARTMENT
Recreation Center Division Line Item Budget
56
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
REGULAR WAGES 69,261$ 66,347$ 71,700$ 70,000$ 74,606$
PART-TIME WAGES - - 4,800 5,000 5,800
ON CALL - 90 1,600 1,600 1,750
OVERTIME 1,215 2,097 2,100 2,100 2,300
LONGEVITY 1,195 448 500 400 500
HEALTH & DENTAL 12,648 11,326 15,100 15,100 19,600
TMRS 13,581 10,766 7,700 7,700 8,050
FICA 5,296 4,865 6,100 5,600 6,365
WORKERS COMPENSATION 1,144 1,037 1,700 1,000 1,700
ALLOWANCES - - - 5 -
OTHER BENEFITS 1,140 1,070 4,900 4,900 5,700
PERSONNEL 105,480 98,047 116,200 113,405 126,371
OFFICE SUPPLIES 124 110 200 200 300
OPERATING SUPPLIES 1,763 2,121 3,500 3,500 2,500
EQUIPMENT MAINTENANCE 207 449 600 600 1,000
BUILDING & GROUNDS MAINTENANCE 45,371 31,909 157,910 157,910 127,700
COMMUNICATION - - - 10 -
ELECTRIC SERVICE - - - - 30,000
TRAVEL & TRAINING 1,140 958 1,865 1,865 3,580
OTHER CONTRACTED SERVICES 63,556 71,911 80,250 80,250 90,090
TRANSFER TO VEHICLE REPLACEMENT
FUND 14,292 6,253 6,253 6,252 7,000
OPERATING 126,453 113,711 250,578 250,587 262,170
PARKS MAINTENANCE DIVISION TOTAL 231,933$ 211,757$ 366,778$ 363,992$ 388,541$
PARKS AND RECREATION DEPARTMENT
Parks Maintenance Division Line Item Budget
57
Colonial Park Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
REGULAR WAGES -$ (56)$ -$ -$ -$
PART-TIME WAGES 107,246 120,759 135,000 135,000 160,400
OVERTIME - 104 - - -
LONGEVITY - 120 - - -
FICA 8,251 9,090 10,400 10,000 12,271
WORKERS COMPENSATION 2,149 1,594 2,800 2,200 3,300
OTHER BENEFITS - 56 - - -
PERSONNEL 117,646 131,666 148,200 147,200 175,971
OFFICE SUPPLIES 308 481 600 600 1,500
OPERATING SUPPLIES 8,194 10,477 13,700 13,700 10,960
TREATMENT CHEMICALS 7,699 16,075 14,900 14,900 14,900
EQUIPMENT MAINTENANCE 5,344 3,450 4,500 4,500 7,000
SWIMMING POOL MAINTENANCE 9,885 18,640 42,500 40,000 57,101
COMMUNICATION 325 88 500 500 500
ELECTRIC SERVICE - - - - 40,000
EQUIPMENT LEASE/RENTAL 65 685 1,300 1,000 1,300
TRAVEL & TRAINING 128 116 - - -
INSTRUCTOR FEES 32 7,132 - - -
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 32 - - - 104,200
OPERATING 32,012 57,143 78,000 75,200 237,461
COLONIAL PARK DIVISION TOTAL 149,658$ 188,809$ 226,200$ 222,400$ 413,432$
PARKS AND RECREATION DEPARTMENT
58
Transfers
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
TRANSFER FROM WATER & SEWER FUND 660,000$ 725,000$ 1,250,000$ 1,250,004$ 1,250,000$
TRANSFER FROM SOLID WASTE FUND 280,000 280,000 310,000 310,000 310,000
TRANSFERS IN 940,000 1,005,000 1,560,000 1,560,004 1,560,000
TRANSFER TO CAPITAL RESERVE FUND 60,000 64,600 200,000 200,004 200,000
TRANSFER TO EQUIPMENT REPLACEMENT
FUND - - 60,000 60,000 85,000
TRANSFERS OUT 60,000$ 64,600$ 260,000$ 260,004$ 285,000$
GENERAL FUND
59
THE DEBT SERVICE FUND 2013
The Debt Service Fund is established by ordinances authorizing the issuance of general
obligation bonds. These same ordinances call for levying an ad valorem (property) tax to
provide the funds to pay the principal and interest due on the City’s general obligation bonds and
certificates of obligation. In simpler terms, the Fund accounts for the repayment of borrowed
money and the payment of interest that lenders charge the City to borrow.
The City of West University Place uses debt financing to fund large capital investments. Streets,
drainage, water and wastewater systems are all constructed with borrowed funds. The Debt
Service Fund does not finance all of the City’s bonded debt service. The Water and Sewer Fund
also provides funds to repay debt.
In 2013, the Debt Service Fund will pay $8,287,600 of debt service and fiscal agent fees, a
decrease of $4,500 from 2012. This slight decrease is due to the refinancing of certain maturities
of the existing tax supported debt. In September 2010, City Council authorized the refunding of
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. In November 2011,
the City Council authorized the refunding of a portion of the outstanding debt obligations of the
City, specifically another portion of 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 2013 debt service payments requires an ad valorem tax rate of $.18286 per $100 of
assessed value in tax year 2012, a decrease of 3.43% or $0.0065 per $100.
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 2012 is $4.212 billion, the
current debt limit under this provision is $210.6 million. As of December 31, 2012, the City will
owe a total of $79.045 million to bondholders for all existing outstanding bonds. Of this total,
the Debt Service Fund, using property taxes, will provide $69.075 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 $8.7 million in
2020 when the outstanding bonds issued prior to 2009 will be retired. During the recent period
of historically low interest rates, the City refunded all bonds that were available for refunding,
significantly reducing interest that the City had to pay. With most outstanding bonds at interest
rates close to the current market, future refundings will be rare.
60
DEBT SERVICE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2010 2011 2012 2012 2013
REVENUES:
CURRENT YEAR PROPERTY TAXES 7,089,953$ 7,299,137$ 7,680,100$ 7,684,800$ 7,702,200$
PRIOR YEAR PROPERTY TAXES 17,158 21,168 20,000 13,705 15,000
PENALTY AND INTEREST 39,081 36,351 30,000 31,600 31,000
EARNINGS ON INVESTMENTS 8,605 3,944 2,000 1,400 1,000
TRANSFER FROM WATER & SEWER FUND - 202,383 301,850 301,850 383,100
TOTAL REVENUES 7,154,797 7,562,983 8,033,950 8,033,355 8,132,300
EXPENDITURES:
BOND PRINCIPAL 3,903,250 4,671,167 5,170,000 5,305,000 5,605,000
INTEREST ON BONDS 3,201,201 3,425,956 3,112,100 2,849,617 2,672,600
FISCAL AGENT FEES 13,000 11,800 10,000 10,500 10,000
TOTAL EXPENDITURES 7,117,451 8,108,923 8,292,100 8,165,117 8,287,600
NET REVENUES 37,346 (545,940) (258,150) (131,762) (155,300)
BEGINNING BALANCE 954,688 992,034 973,483 446,094 314,332
ENDING BALANCE 992,034$ 446,094$ 715,333$ 314,332$ 159,032$
61
Principal Principal
Amount Outstanding Outstanding
Series Obligation of Issue January 1, 2013 Principal Interest Total December 31, 2013
2001 Certificates of Obligation 3,325,000$ 2,300,000$ 130,000$ 98,340$ 228,340$ 2,170,000$
2003 Certificates of Obligation 9,900,000 125,000 125,000 1,969 126,969 -
2005 Permanent Improvement
Refunding 25,075,000 21,360,000 1,335,000 1,078,013 2,413,013 20,025,000
2009 Permanent Improvement &
Refunding 11,740,000 10,575,000 445,000 402,238 847,238 10,130,000
2009 Certificates of Obligation 1,295,000 1,240,000 40,000 48,206 88,206 1,200,000
2010 Permanent Improvement 5,000,000 5,060,000 75,000 181,850 256,850 4,985,000
2010 Certificates of Obligation 6,900,000 6,920,000 100,000 251,063 351,063 6,820,000
2010A Certificates of Obligation 1,660,000 1,510,000 75,000 47,975 122,975 1,435,000
2010 Permanent Improvement
Refunding 11,145,000 10,730,000 1,870,000 280,650 2,150,650 8,860,000
2011 Certificates of Obligation 910,000 890,000 20,000 19,425 39,425 870,000
2011 Permanent Improvement
Refunding 4,790,000 4,675,000 1,340,000 92,250 1,432,250 3,335,000
2012 Permanent Improvement
Refunding 8,555,000 8,555,000 50,000 170,600 220,600 8,505,000
73,940,000$ 5,605,000$ 2,672,578$ 8,277,578$ 68,335,000$
CITY OF WEST UNIVERSITY PLACE
GENERAL LONG TERM DEBT
SCHEDULE OF FISCAL YEAR 2013 REQUIREMENTS
Principal & Interest
Requirements for 2013
62
Fiscal Year Principal Interest Due 2/1 Interest Due 8/1 Interest Total
2013 5,605,000 1,371,672 1,300,906 2,672,578 8,277,578
2014 5,765,000 1,300,906 1,196,218 2,497,124 8,262,124
2015 5,990,000 1,196,218 1,087,449 2,283,668 8,273,668
2016 6,220,000 1,087,449 966,108 2,053,558 8,273,558
2017 6,850,000 966,108 831,003 1,797,111 8,647,111
2018 7,130,000 831,003 690,991 1,521,994 8,651,994
2019 7,430,000 690,991 552,109 1,243,100 8,673,100
2020 7,710,000 552,109 421,747 973,856 8,683,856
2021 2,995,000 421,747 368,241 789,988 3,784,988
2022 2,980,000 368,241 313,150 681,391 3,661,391
2023 2,500,000 313,150 267,263 580,413 3,080,413
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
73 940 000$9 926 069$8 554 397$18 480 466$92 420 466$
CITY OF WEST UNIVERSITY PLACE
GENERAL LONG TERM DEBT
PRINCIPAL AND INTEREST REQUIREMENTS
As of January 1, 2013
73,940,000$ 9,926,069$ 8,554,397$ 18,480,466$ 92,420,466$
$‐
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
$10,000,000 2013201420152016201720182019202020212022202320242025202620272028Annual Debt Service Requirements
Principal Interest
63
WATER AND SEWER FUND 2013
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.
The Water and Sewer Fund (W&S Fund) budget is similar to the General Fund budget in that it
is prepared using the modified accrual basis of accounting. Revenues are recognized when they
are earned, because they are considered measurable and available to finance current operations.
Expenditures are recognized when they are incurred. Debt service is recognized when paid.
In terms of revenue, the W&S Fund produces less than half the revenues generated in the
General Fund. In spite of its smaller revenue base, the W&S Fund’s impact in the community
may well exceed the impact of the General Fund. Often the initial operation of a City is its water
utility and, in many cases, the reason for incorporating a City is the need for clean, safe drinking
water and the sanitary disposal of wastewater. Water and sewer systems are capital-intensive
and expensive to construct. Operating costs are insignificant when compared to expenditures
made to acquire and repair other capital assets.
In order for the W&S Fund to be self-supporting, the water and sewer service fees must reflect
both the cost of operations and the cost of capital, or else the system will deteriorate. Typically,
the cost of capital is reflected in the water and sewer rates by charging a rate sufficient to cover
the operating costs plus the debt service costs associated with major capital maintenance.
FUND FINANCIAL ACTIVITY:
2012 Financial Activity: W&S Fund gross revenues are expected to be $6.88 million, slightly
above the budget of $6.37 million, due to the drought conditions of 2011 continuing into early
2012.
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 2012 are expected to be approximately $4.27 million, which is slightly
below 2012 budget appropriations of $4.38 million. Debt service, administrative cost and a
transfer to the Capital Project Fund adds $3.2 million more to total expenditures. Altogether,
W&S Fund 2012 expenditures are expected to total approximately $7.5 million.
The 2013 Budget. The 2013 Budget anticipates total Water and Sewer Utility Fund revenues of
approximately $6.9 million.
System operations, including the newly created Utility Billing division, are appropriated at
$8,851,392, including $1,250,000 transferred to the General Fund to reimburse for costs it incurs
64
WATER AND SEWER FUND 2013
on behalf of the W&S Fund and a $1,900,000 transfer to the Water & Sewer Capital Projects
Fund to cash fund necessary capital projects. The Utility Billing division was created to account
for costs directly associated with the W&S Fund operations. W&S related costs previously
accounted for in the General Fund and funding for a new customer service staff position were
moved to this division.
Debt Service for 2013 is $1,230,185 (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 $0.4 million until the final payment on February 1, 2022.
For the Future. The Water and Sewer Utility Fund is the most difficult of all of the City’s funds
to predict. Water usage can vary dramatically with the weather. All projections and budgets are
based on averages and likely to differ considerably from actual results. Most costs also vary as
revenues fluctuate, but are generally expected to increase about 4% a year for the next five years.
While much of the system’s delivery and collection infrastructure is new, some key components
are aging dramatically: Lift stations, elevated towers and water wells all will need major
overhauls in the foreseeable future.
Anticipated rate increases from the City of Houston will require additional rate increases to keep
pace with the City of Houston’s rate increase for treated water. Future rate increases may be
required to fund capital projects that were not considered part of the City’s previous
infrastructure replacement program.
65
WATER AND SEWER UTILITY FUND
STATEMENT OF REVENUES AND EXPENDTURES
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
REVENUES:
WATER SERVICE 3,909,470$ 6,085,823$ 4,155,701$ 4,463,000$ 4,500,000$
SEWER SERVICE 2,036,499 2,852,054 2,108,392 2,206,000 2,210,000
PENALTIES 79,992 80,385 50,000 74,850 77,620
CONNECTION FEE 31,620 47,305 30,000 63,340 55,320
EARNINGS ON INVESTMENTS 5,148 4,352 1,500 4,258 4,300
RECOVERED BAD DEBT WRITEOFFS (165,287) (126,823) - - -
MISCELLANEOUS 25,634 47,712 25,000 20,000 34,100
TRANSFER FROM WATER & SEWER CAPITAL
PROJECTS FUND 246,520 350,764 - - -
TOTAL REVENUE 6,169,596 9,341,571 6,370,593 6,831,448 6,881,340
EXPENDITURES BY DEPARTMENT:
DEBT SERVICE 1,164,859 1,138,324 1,251,173 1,250,675 1,230,185
FINANCE 1,152 208,843 241,880 248,565 264,400
PUBLIC WORKS 3,162,043 4,466,603 4,134,981 4,023,786 4,206,807
TRANSFER TO GENERAL FUND 660,000 725,000 1,250,000 1,250,004 1,250,000
TRANSFER TO CAPITAL PROJECT FUND - - - - -
TRANSFER TO 2010 CERTIFICATES OF
OBLIGATION FUND 24,162 9,840 - - -
TRANSFER TO WATER & SEWER CAPITAL
PROJECTS - 950,000 700,000 700,000 1,900,000
TOTAL EXPENDITURES 5,012,216 7,498,609 7,578,034 7,473,030 8,851,392
NET REVENUES (EXPENDITURES)1,157,380 1,842,962 (1,207,441) (641,582) (1,970,052)
BEGINNING FUND BALANCE 2,323,766 3,481,146 1,844,236 5,324,108 4,682,526
ENDING FUND BALANCE 3,481,146$ 5,324,108$ 636,795$ 4,682,526$ 2,712,474$ ENDING FUND BALANCE 3,481,146$ 5,324,108$ 636,795$ 4,682,526$ 2,712,474$
66
WATER AND SEWER UTILITY FUND
STATEMENT OF REVENUES AND EXPENDTURES
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
REVENUES:
WATER SERVICE 3,909,470.00 6,085,823$ 4,155,701$ 4,463,000$ 4,500,000$
SEWER SERVICE 2,036,499 2,852,054 2,108,392 2,206,000 2,210,000
PENALTIES 79,992 80,385 50,000 74,850 77,620
CONNECTION FEE 31,620 47,305 30,000 63,340 55,320
EARNINGS ON INVESTMENTS 5,148 4,352 1,500 4,258 4,300
RECOVERED BAD DEBT WRITEOFFS (165,287) (126,823) - - -
MISCELLANEOUS 25,634 47,712 25,000 20,000 34,100
TRANSFER FROM WATER & SEWER CAPITAL
PROJECTS FUND 246,520 350,764 - - -
TOTAL REVENUE 6,169,596.00 9,341,571.39 6,370,593.00 6,831,448.00 6,881,340.00
EXPENDITURES:
REGULAR WAGES 502,240 591,323 660,400 636,000 670,229
PART-TIME WAGES 42,504 - - - -
ON CALL 15,240 11,489 13,100 13,100 13,100
OVERTIME 68,225 79,495 75,000 82,000 80,000
LONGEVITY 4,920 6,070 6,900 6,825 8,400
HEALTH & DENTAL 104,728 126,669 145,800 145,800 118,300
TMRS 113,152 108,566 77,700 77,700 78,948
FICA 43,236 50,560 57,200 55,300 58,080
WORKERS COMPENSATION 8,039 7,480 17,800 8,700 11,700
ALLOWANCES 1,913 2,040 2,100 6,000 4,500
OTHER BENEFITS 6,473 7,739 34,400 34,400 40,800
EMPLOYEE RELATIONS 69 150 1,700 1,700 1,700
OFFICE SUPPLIES 811 3,532 2,500 2,200 2,200
OPERATING SUPPLIES 31,727 33,951 29,000 29,000 27,500
FUEL - 253 - 20,000 20,000
TREATMENT CHEMICALS 41,397 53,099 55,100 55,000 55,000
EQUIPMENT MAINTENANCE 45,369 35,036 47,600 47,600 57,700
VEHICLE MAINTENANCE 35 16,605 31,500 31,500 22,200
BUILDING & GROUNDS MAINTENANCE 7,838 25,181 127,000 107,000 87,000
WATER SYSTEM MAINTENANCE 119,751 135,647 139,000 105,000 104,000
SEWER SYSTEM MAINTENANCE 98,801 116,621 146,000 96,000 107,000
COMMUNICATION 3,003 47,369 51,400 57,000 53,400
ELECTRIC SERVICE 672,068 673,185 560,000 560,000 665,000
SURFACE WATER 811,791 1,837,421 1,450,000 1,450,000 1,522,000
NATURAL GAS SERVICE - 371 2,000 500 500
EQUIPMENT LEASE/RENTAL - 471 3,200 3,700 4,800
PROFESSIONAL DUES 1,045 1,689 1,150 1,150 1,200
TRAVEL & TRAINING 14,339 15,370 25,000 24,700 24,700
SLUDGE REMOVAL 73,482 90,368 67,000 67,000 65,000
OTHER CONTRACTED SERVICES 108,244 314,671 261,480 261,400 291,150
COMMUNITY RELATIONS 5,838 11,811 8,000 8,000 13,000
FURNITURE & EQUIP <$5000 32,000 36,146 500 740 -
OTHER EQUIPMENT - 44,000 85,000 85,000 60,000
BOND PRINCIPAL 745,000 855,000 865,000 865,000 875,000
INTEREST ON BONDS 407,733 241,826 382,173 382,175 351,685
FISCAL AGENT FEES 4,763 4,750 4,000 3,500 3,500
ISSUANCE COSTS 7,363 36,748 - - -
TRANSFER TO GENERAL FUND 660,000 725,000 1,250,000 1,250,004 1,250,000
TRANSFER TO 2010 CERTIFICATES OF
OBLIGATION FUND 24,162 9,840 - - -
67
WATER AND SEWER UTILITY FUND
STATEMENT OF REVENUES AND EXPENDTURES
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
TRANSFER TO WATER & SEWER CAPITAL
PROJECTS - 950,000 700,000 700,000 1,900,000
TRANSFER TO VEHICLE REPLACEMENT FUND 60,900 70,831 70,831 70,836 74,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 124,017 120,238 121,500 121,500 128,100
TOTAL EXPENDITURES 5,012,216 7,498,609 7,578,034 7,473,030 8,851,392
NET REVENUES (EXPENDITURES)1,157,380 1,842,962 (1,207,441) (641,582) (1,970,052)
BEGINNING FUND BALANCE 2,323,766 3,481,146 1,844,236 5,324,108 4,682,526
ENDING FUND BALANCE 3,481,146$ 5,324,108$ 636,795$ 4,682,526$ 2,712,474$
68
Principal Principal
Amount Outstanding Outstanding
Series Obligation of Issue January 1, 2013 Principal Interest Total December 31, 2013
2005 Revenue Refunding Bonds 28,140,000 5,105,000 645,000 198,585 843,585 4,460,000
5,105,000$ 645,000$ 198,585$ 843,585$ 4,460,000$
2010 Perm Improv Refunding
Bonds (W&S Portion)*4,865,000 230,000 153,100 383,100 4,635,000
9,970,000$ 875,000$ 351,685$ 1,226,685$ 9,095,000$
* Portion of debt is transferred to General Debt Service Fund
CITY OF WEST UNIVERSITY PLACE
WATER & SEWER DEBT SERVICE
SCHEDULE OF FISCAL YEAR 2013 REQUIREMENTS
Principal & Interest
Requirements for 2013
69
Fiscal Year Principal *
Interest Due 2/1
*
Interest Due 8/1
* Interest Total
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
9,970,000$ 1,063,989$ 880,546$ 1,944,535$ 11,914,535$
CITY OF WEST UNIVERSITY PLACE
WATER & SEWER DEBT SERVICE
PRINCIPAL AND INTEREST REQUIREMENTS
As of January 1, 201
* Includes amount transferred to General Debt Service Fund for W&S portion of 2010
Permanent Improvement Refunding Bonds.
Annual Debt Service Requirements
$‐
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000 2013201420152016201720182019202020212022q
Principal Interest
70
WATER AND SEWER FUND 2013
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. (2013 Budget $264,400)
FINANCE DEPARTMENT (W&S FUND) 2013 GOALS
∗ Continue utility customer service training for all Finance staff members.
∗ Review and update, as necessary, all utility billing financial processes.
∗ Implementation of Citizen Access portion of Innoprise software package to give customers
direct access to their utility account transactions.
∗ Review Utility Confidentiality process to ensure West U is compliant with customer privacy
requirements.
FINANCE DEPARTMENT (W&S FUND) BUDGET HIGHLIGHTS
∗ Authorized full-time employees – 2 (2012 authorized full-time employees – 2)
∗ Total budget - $264,400 (2012 total budget - $241,880)
71
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
Utility Billing & Customer Service
Personnel 1,152$ 117,013$ 132,400$ 139,025$ 142,200$
Operating charges - 89,585 108,980 108,800 122,200
Capital - 2,244 500 740 -
Transfers Out 24,162 9,840 - - -
Total 25,314 218,683 241,880 248,565 264,400
Total Department 25,314$ 218,683$ 241,880$ 248,565$ 264,400$
Finance Department Staffing Schedule (W&S Fund)
2012 2013
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Finance - Utility Billing
Sr. Customer Service
Representative 207 1 1 43,286 60,601
Accounting Specialist 204 1 1 34,053 47,673
Total Finance (W&S Fund)2 2
FINANCE DEPARTMENT
SALARY RANGE
72
Finance Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
REGULAR WAGES -$ 79,960$ 91,100$ 91,000$ 94,500$
PART-TIME WAGES - - - - -
OVERTIME - 4,226 5,000 12,000 10,000
LONGEVITY - - 600 525 700
TERMINATION ACCRUAL PAY - - - - -
OTHER COMPENSATION - - - - -
HEALTH & DENTAL 123 10,873 12,500 12,500 11,200
TMRS 897 14,026 10,100 10,100 11,000
FICA 119 6,510 7,400 7,300 8,100
WORKERS COMPENSATION 1 134 300 200 300
ALLOWANCES - - - - -
OTHER BENEFITS 12 1,133 4,900 4,900 5,900
EMPLOYEE ASSISTANCE - - - - -
EMPLOYEE RELATIONS - 150 500 500 500
PERSONNEL 1,152 117,013 132,400 139,025 142,200
OFFICE SUPPLIES - 754 1,000 1,000 1,000
COMMUNICATION - 42,590 45,600 45,500 45,600
EQUIPMENT LEASE/RENTAL - - 2,900 2,900 4,000
OTHER CONTRACTED SERVICES - 46,240 59,480 59,400 71,600
OPERATIONS - 89,585 108,980 108,800 122,200
FURNITURE & EQUIP <$5000 - 2,244 500 740 -
OTHER EQUIPMENT - - - - -
CAPITAL - 2,244 500 740 -
TRANSFER TO 2010 CERTIFICATES OF
OBLIGATION FUND 24,162 9,840 - - -
TRANSFERS OUT 24,162 9,840 - - -
FINANCE DIVISION TOTAL 25,314$ 218,683$ 241,880$ 248,565$ 264,400$
WATER AND SEWER FUND
FINANCE DEPARTMENT
73
WATER AND SEWER FUND 2013
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 (W&S FUND)
Operations – Operates and maintains the City’s water and sewer systems. (2013 Budget -
$4,206,807)
PUBLIC WORKS DEPARTMENT (W&S FUND) 2013 GOALS
∗ Consistent with our review of the comprehensive maintenance program for water and
wastewater system equipment; we continue to monitor programs and implement
modifications to provide an enhanced program.
∗ 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 replace iron water mains built before 1939. The operations
department will perform the work with contractors providing specialized services that require
expertise or equipment not available in-house. In 2012 approximately 500 feet of 10 inch
water main in the 4000 block of University Boulevard was installed. We are installing 600
feet of 6 inch water main on Annapolis Street from University Blvd to Pemberton Street.
During the 2013 budget we plan to complete the replacement of 900 feet of 8 inch water
main in the 5800, 5900 and 6200 blocks of Wakeforest.
∗ Remove sealant and clean construction joints. Install new joint sealant and crack sealant
where needed on the older streets not replaced during the previous major infrastructure
projects.
∗ Remove sand and grit from the WWTP treatment basins in the West Treatment Train. This
will restore the full capacity to this portion of the plant and aid the odor control efforts. When
the plant was originally built, the EPA and the City chose not to include sand and grit
removal equipment. As a result of that choice, we must periodically manually remove the
sand and grit. The East Treatment Train was cleaned and major repairs were performed
during 2010.
PUBLIC WORKS DEPARTMENT (W&S FUND) BUDGET HIGHLIGHTS
∗ Authorized full-time employees – 12 (2012 authorized full-time employees – 12)
∗ Total operations budget - $4,206,807 (2012 total budget - $4,134,981)
∗ Purchase of surface water from the City of Houston - $1,522,000 (2012 Budget - $1,450,000)
74
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
W&S Fund Operations
Personnel 909,587$ 874,567$ 959,700$ 928,500$ 943,557$
Operating charges 2,220,456 3,514,134 3,090,281 3,010,286 3,203,250
Capital 32,000 77,902 85,000 85,000 60,000
Total 3,162,043 4,466,603 4,134,981 4,023,786 4,206,807
Total Department 3,162,043$ 4,466,603$ 4,134,981$ 4,023,786$ 4,206,807$
Public Works Department Staffing Schedule (W&S Fund)
2012 2013
Position Grade Budget Budget Minimum Maximum
Public Works - Operations
Operations Superinten 112 1 1 62,460 87,444
Contract Administrator 110 1 1 47,229 66,120
Field Services Supervi 207 1 1 43,286 60,601
Plant Supervisor 207 1 1 43,286 60,601
Maintenance Worker I 203 1 1 31,825 44,555
Driver/Equipment Ope 203 1 1 31,825 44,555
Crew Leader 205 3 3 36,436 51,011
Plant Operator 204 3 3 34,053 47,673
Total Public Works (W&S Fund)12 12
PUBLIC WORKS DEPARTMENT
Salary Range
75
Operations Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
REGULAR WAGES 502,240$ 511,363$ 569,300$ 545,000$ 575,729$
PART-TIME WAGES 42,504 - - - -
ON CALL 15,240 11,489 13,100 13,100 13,100
OVERTIME 68,225 75,269 70,000 70,000 70,000
LONGEVITY 4,920 6,070 6,300 6,300 7,700
HEALTH & DENTAL 104,605 115,796 133,300 133,300 107,100
TMRS 112,255 94,539 67,600 67,600 67,948
FICA 43,117 44,049 49,800 48,000 49,980
WORKERS COMPENSATION 8,038 7,346 17,500 8,500 11,400
ALLOWANCES 1,913 2,040 2,100 6,000 4,500
OTHER BENEFITS 6,461 6,606 29,500 29,500 34,900
EMPLOYEE RELATIONS 69 - 1,200 1,200 1,200
PERSONNEL 909,587 874,567 959,700 928,500 943,557
OFFICE SUPPLIES 811 2,777 1,500 1,200 1,200
OPERATING SUPPLIES 31,727 33,951 29,000 29,000 27,500
FUEL - 253 - 20,000 20,000
TREATMENT CHEMICALS 41,397 53,099 55,100 55,000 55,000
EQUIPMENT MAINTENANCE 45,369 35,036 47,600 47,600 57,700
VEHICLE MAINTENANCE 35 16,605 31,500 31,500 22,200
BUILDING & GROUNDS MAINTENANCE 7,838 25,181 127,000 107,000 87,000
WATER SYSTEM MAINTENANCE 119,751 135,647 139,000 105,000 104,000
SEWER SYSTEM MAINTENANCE 98,801 116,621 146,000 96,000 107,000
COMMUNICATION 3,003 4,778 5,800 11,500 7,800
ELECTRIC SERVICE 672,068 673,185 560,000 560,000 665,000
SURFACE WATER 811,791 1,837,421 1,450,000 1,450,000 1,522,000
NATURAL GAS SERVICE - 371 2,000 500 500
EQUIPMENT LEASE/RENTAL - 471 300 800 800
PROFESSIONAL DUES 1,045 1,689 1,150 1,150 1,200
TRAVEL & TRAINING 14,339 15,370 25,000 24,700 24,700
SLUDGE REMOVAL 73,482 90,368 67,000 67,000 65,000
OTHER CONTRACTED SERVICES 108,244 268,431 202,000 202,000 219,550
COMMUNITY RELATIONS 5,838 11,811 8,000 8,000 13,000
TRANSFER TO VEHICLE REPLACEMENT FUND 60,900 70,831 70,831 70,836 74,000
TRANSFER TO TECHNOLOGY MANAGEMENT FUND
124,017 120,238 121,500 121,500 128,100
OPERATING 2,220,456 3,514,134 3,090,281 3,010,286 3,203,250
FURNITURE & EQUIP <$5000 32,000 33,902 - - -
OTHER EQUIPMENT - 44,000 85,000 85,000 60,000
CAPITAL 32,000 77,902 85,000 85,000 60,000
OPERATIONS DIVISION TOTAL 3,162,043$ 4,466,603$ 4,134,981$ 4,023,786$ 4,206,807$
WATER AND SEWER FUND
PUBLIC WORKS DEPARTMENT
76
SOLID WASTE FUND 2013
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.
Financial Activity in 2012. For the year ending December 31, 2012, the Solid Waste Fund is
expected to have revenue of about $1,625,857 for solid waste services. In addition to fees for solid
waste collection, the Fund is expected to realize an additional $309,100 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 2012, excluding transfers, is expected to be
$1,479,415. 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 $310,000 for these indirect costs, bringing estimated 2012 total costs
of service to $1,789,415.
The 2013 Budget.
Total expenditures are expected to be $1,793,600, 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.
77
SOLID WASTE FUND 2013
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)
Curbside Solid Waste – Collects and disposes of solid waste. (2013 Budget - $999,900)
Curbside Recycling – Collects and recycles recyclable waste. (2013 Budget - $226,500)
Recycling Facility – Maintains and operates RecyclExpress facility (2013 Budget - $257,200)
PUBLIC WORKS DEPARTMENT 2013 GOALS (SOLID WASTE FUND)
∗ Evaluate route restricting and alternative work weeks to improve efficiency for solid waste and
recycling routes.
∗ Develop a more proactive education program with the Recycling and Solid Waste Reduction
Board.
∗ Continue succession planning and employee development.
PUBLIC WORKS DEPARTMENT BUDGET HIGHLIGHTS
(SOLID WASTE FUND)
∗ Authorized full-time employees – 8 (2012 authorized full-time employees – 8)
∗ Total budget - $1,793,600 (2012 total budget - $1,784,472)
∗ Fees for disposal of solid waste - $252,000 (2012 budget - $245,000)
∗ Payment to the General Fund - $310,000 (2012 budget - $310,000)
78
SOLID WASTE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2010 2011 2012 2012 2013
REVENUES:
SOLID WASTE COLLECTION 1,237,869$ 1,437,521$ 1,315,900$ 1,325,530$ 1,325,530$
SOLID WASTE SPECIAL COLLECTION 50 900 - - -
SALE OF RECYCLABLES 283,126 395,769 302,000 309,100 310,000
EARNINGS ON INVESTMENTS 1,084 965 800 630 630
RECOVERED BAD DEBT WRITEOFFS (34,632) (46,962) - - -
MISCELLANEOUS - 409 - 363 -
TRANSFER FROM RECYCLING FUND 194,740 - - - -
TOTAL REVENUE 1,682,237 1,788,601 1,618,700 1,635,623 1,636,160
EXPENDITURES BY DIVISION:
CURBSIDE SOLID WASTE 1,110,626 858,747 1,057,481 976,868 999,900
RECYCLING FACILITY 932 205,181 165,720 217,476 226,500
CURBSIDE RECYCLING - 258,154 251,271 285,071 257,200
TRANSFER TO GENERAL FUND 280,000 280,000 310,000 310,000 310,000
TOTAL EXPENDITURES 1,391,558 1,602,082 1,784,472 1,789,415 1,793,600
NET REVENUES (EXPENDITURES)290,679 186,519 (165,772) (153,792) (157,440)
BEGINNING FUND BALANCE 10,622 301,301 341,321 487,820 334,028
ENDING FUND BALANCE 301,301$ 487,820$ 175,549$ 334,028$ 176,588$
79
SOLID WASTE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2010 2011 2012 2012 2013
REVENUES:
SOLID WASTE COLLECTION 1,237,869 1,437,521$ 1,315,900$ 1,325,530$ 1,325,530$
SOLID WASTE SPECIAL COLLECTION 50 900 - - -
SALE OF RECYCLABLES 283,126 395,769 302,000 309,100 310,000
EARNINGS ON INVESTMENTS 1,084 965 800 630 630
RECOVERED BAD DEBT WRITEOFFS (34,632) (46,962) - - -
MISCELLANEOUS - 409 - 363 -
TRANSFER FROM GENERAL FUND - - - - -
TRANSFER FROM RECYCLING FUND 194,740 - - - -
TOTAL REVENUE 1,682,237 1,788,601 1,618,700 1,635,623 1,636,160
EXPENDITURES:
REGULAR WAGES 286,896 321,090 332,700 320,000 321,400
PART-TIME WAGES 168,071 - - - -
OVERTIME 12,599 20,854 17,800 14,800 18,500
LONGEVITY 5,075 5,356 7,400 3,100 3,500
HEALTH & DENTAL 59,787 72,439 87,100 87,100 72,800
TMRS 57,681 57,011 37,200 33,800 35,800
FICA 22,121 26,797 27,400 26,800 26,300
WORKERS COMPENSATION 9,449 11,132 14,800 11,100 12,500
OTHER BENEFITS 4,099 4,707 20,600 31,100 27,000
EMPLOYEE RELATIONS 1,417 2,962 1,900 1,903 1,900
OFFICE SUPPLIES - 112 200 150 200
OPERATING SUPPLIES 17,342 9,223 20,900 15,600 21,800
FUEL - - - - 65,000
EQUIPMENT MAINTENANCE 14,022 25,552 16,000 20,300 21,400
VEHICLE MAINTENANCE - 55,163 86,800 108,800 62,000
COMMUNICATION - 627 - - -
ELECTRIC SERVICE 2,754 2,710 2,300 2,266 2,500
EQUIPMENT LEASE/RENTAL - - 2,400 2,400 2,400
PROFESSIONAL DUES - 131 500 400 500
TRAVEL & TRAINING 2,596 644 2,350 2,300 2,500
SOLID WASTE DISPOSAL FEE 250,140 198,495 245,000 245,000 252,000
LANDFILL MAINTENANCE 23,990 30,494 9,000 22,600 10,500
OTHER CONTRACTED SERVICES 23,168 206,669 289,630 277,400 244,200
COMMUNITY RELATIONS 17,498 12,796 25,500 25,500 32,600
FURNITURE & EQUIP <$5000 - 1,160 1,500 1,500 -
OTHER EQUIPMENT - 27,805 6,000 6,000 19,000
CONSTRUCTION COSTS - 10,207 10,000 10,000 4,000
TRANSFER TO GENERAL FUND 280,000 280,000 310,000 310,000 310,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 66,401 139,592 139,592 139,596 153,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 66,452 78,353 69,900 69,900 70,300
TOTAL EXPENDITURES 1,391,558 1,602,082 1,784,472 1,789,415 1,793,600
NET REVENUES (EXPENDITURES)290,679 186,519 (165,772) (153,792) (157,440)
BEGINNING FUND BALANCE 10,622 301,301 341,321 487,820 334,028
ENDING FUND BALANCE 301,301$ 487,820$ 175,549$ 334,028$ 176,588$
80
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
Curbside Solid Waste
Personnel 627,195$ 301,067$ 423,300$ 314,000$ 331,100$
Operating charges 763,431 834,155 942,681 971,368 969,800
Capital - 3,525 1,500 1,500 9,000
Total 1,390,626 1,138,746 1,367,481 1,286,868 1,309,900
Recycling Facility
Personnel -$ 114,114$ 63,200$ 115,400$ 125,300$
Operating charges 932 71,911 92,520 92,076 97,200
Capital - 19,156 10,000 10,000 4,000
Total 932 205,181 165,720 217,476 226,500
Curbside Recycling
Personnel -$ 107,168$ 60,400$ 100,303$ 63,300$
Operating charges - 134,495 184,871 178,768 183,900
Capital - 16,491 6,000 6,000 10,000
Total - 258,154 251,271 285,071 257,200
Total Department 1,391,558$ 1,602,082$ 1,784,472$ 1,789,415$ 1,793,600$
Public Works Department Staffing Schedule (Solid Waste Fund)
2012 2013
Position Grade Budget Budget Minimum Maximum
Public Works
Curbside Solid Waste
Crew Chief 206 1 1 39,351 55,092
Crew Leader 205 1 1 36,436 51,011
Driver/Equipment
Operator 203 3 3 31,825 44,555
Recycling Facility
Driver/Equipment
Operator 203 2 2 31,825 44,555
Curbside Recycling
Driver/Equipment
Operator 203 1 1 31,825 44,555
Total Public Works (SW Fund)8 8
PUBLIC WORKS SOLID WASTE
Salary Range
81
Curbside Solid Waste Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
REGULAR WAGES 286,896$ 184,894$ 251,400$ 185,000$ 204,800$
PART-TIME WAGES 168,071 - - - -
OVERTIME 12,599 9,666 11,000 8,000 10,500
LONGEVITY 5,075 3,240 6,500 2,100 2,400
HEALTH & DENTAL 59,787 45,404 74,400 55,100 47,200
TMRS 57,681 31,496 27,900 19,700 22,600
FICA 22,121 14,878 20,500 16,000 16,700
WORKERS COMPENSATION 9,449 6,689 10,500 7,000 7,100
OTHER BENEFITS 4,099 2,750 19,600 19,600 18,300
EMPLOYEE RELATIONS 1,417 2,049 1,500 1,500 1,500
PERSONNEL 627,195 301,067 423,300 314,000 331,100
OFFICE SUPPLIES - 10 200 150 200
OPERATING SUPPLIES 17,342 5,868 12,700 9,900 12,100
FUEL - - - - 65,000
EQUIPMENT MAINTENANCE 14,022 1,557 - - 2,500
VEHICLE MAINTENANCE - 35,593 56,600 78,600 32,000
ELECTRIC SERVICE 2,754 1,125 - 66 -
PROFESSIONAL DUES - - 500 400 500
TRAVEL & TRAINING 2,596 640 1,850 1,800 2,000
SOLID WASTE DISPOSAL FEE 250,140 198,459 245,000 245,000 252,000
LANDFILL MAINTENANCE 23,990 30,494 9,000 22,600 10,500
OTHER CONTRACTED SERVICES 22,236 138,636 167,980 164,000 124,600
COMMUNITY RELATIONS 17,498 1,969 7,500 7,500 13,100
TRANSFER TO GENERAL FUND 280,000 280,000 310,000 310,000 310,000
TRANSFER TO VEHICLE
REPLACEMENT FUND 66,401 61,451 61,451 61,452 75,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 66,452 78,353 69,900 69,900 70,300
OPERATING 763,431 834,155 942,681 971,368 969,800
FURNITURE & EQUIP <$5000 - - 1,500 1,500 -
OTHER EQUIPMENT - 3,525 - - 9,000
CAPITAL - 3,525 1,500 1,500 9,000
GENERAL SERVICES DIVISION
TOTAL 1,390,626$ 1,138,746$ 1,367,481$ 1,286,868$ 1,309,900$
PUBLIC WORKS DEPARTMENT
82
Recycling Facility Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
REGULAR WAGES -$ 67,751$ 41,200$ 70,000$ 75,300$
OVERTIME - 6,869 4,100 4,100 5,300
LONGEVITY - 877 300 400 500
HEALTH & DENTAL - 13,761 6,400 20,000 20,000
TMRS - 14,041 4,800 7,100 8,500
FICA - 6,724 3,500 6,000 6,200
WORKERS COMPENSATION - 2,640 2,200 2,500 3,500
OTHER BENEFITS - 932 500 5,100 5,800
EMPLOYEE RELATIONS - 519 200 200 200
PERSONNEL - 114,114 63,200 115,400 125,300
OPERATING SUPPLIES - 2,575 5,100 3,600 6,100
EQUIPMENT MAINTENANCE - 23,982 16,000 20,300 18,900
VEHICLE MAINTENANCE - 3,971 4,500 4,500 5,000
ELECTRIC SERVICE - 1,585 2,300 2,200 2,500
EQUIPMENT LEASE/RENTAL - - 2,400 2,400 2,400
TRAVEL & TRAINING - - 500 500 500
SOLID WASTE DISPOSAL FEE - 35 - - -
OTHER CONTRACTED SERVICES 932 1,693 20,150 17,000 19,300
COMMUNITY RELATIONS - - 3,500 3,500 4,500
TRANSFER TO VEHICLE
REPLACEMENT FUND - 38,070 38,070 38,076 38,000
OPERATING 932 71,911 92,520 92,076 97,200
OTHER EQUIPMENT - 7,790 - - -
CONSTRUCTION COSTS - 10,207 10,000 10,000 4,000
CAPITAL - 19,156 10,000 10,000 4,000
RECYCLING FACILITY DIVISION
TOTAL 932$ 205,181$ 165,720$ 217,476$ 226,500$
PUBLIC WORKS DEPARTMENT
83
Curbside Recycling Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2010 2011 2012 2012 2013
REGULAR WAGES -$ 68,445$ 40,100$ 65,000$ 41,300$
OVERTIME - 4,319 2,700 2,700 2,700
LONGEVITY - 1,240 600 600 600
HEALTH & DENTAL - 13,274 6,300 12,000 5,600
TMRS - 11,474 4,500 7,000 4,700
FICA - 5,194 3,400 4,800 3,400
WORKERS COMPENSATION - 1,803 2,100 1,600 1,900
OTHER BENEFITS - 1,025 500 6,400 2,900
EMPLOYEE RELATIONS - 394 200 203 200
PERSONNEL - 107,168 60,400 100,303 63,300
OPERATING SUPPLIES - 781 3,100 2,100 3,600
VEHICLE MAINTENANCE - 15,599 25,700 25,700 25,000
COMMUNICATION - 627 - - -
PROFESSIONAL DUES - 131 - - -
TRAVEL & TRAINING - 4 - - -
OTHER CONTRACTED SERVICES - 66,340 101,500 96,400 100,300
COMMUNITY RELATIONS - 10,827 14,500 14,500 15,000
TRANSFER TO VEHICLE
REPLACEMENT FUND - 40,071 40,071 40,068 40,000
OPERATING - 134,495 184,871 178,768 183,900
OTHER EQUIPMENT - 16,491 6,000 6,000 10,000
CAPITAL - 16,491 6,000 6,000 10,000
RECYCLING FACILITY DIVISION
TOTAL -$ 258,154$ 251,271$ 285,071$ 257,200$
PUBLIC WORKS DEPARTMENT
84
INTERNAL SERVICE FUNDS 2013
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 that began in 2011. 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.
85
INTERNAL SERVICE FUNDS 2013
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.
2012 Financial Activity
The City’s Employee Benefit Fund revenue is anticipated to be at $2,020,000 to fund
employee benefits. Charges to Operating Funds are expected to be $1,731,800 and the
balance of $288,200 comes from employee/retiree contributions and other miscellaneous
earnings. Expenditures are expected to be $2,053,700, below appropriations, primarily
due to lower than anticipated health care for active employees due to lower cost health
insurance selections made by staff.
2013 Appropriations
Charges to Operating funds in the amount of $1,961,600 are expected, plus $264,700
from employee/retiree contributions and other miscellaneous earnings. Expenditures for
benefits are expected to be $2,190,800 a 6.68% increase from the 2012 Estimated
expenditures. This is due primarily to anticipated premium increases for retired
employees, in anticipation of potential retirements from the City in the last quarter of
2012 as well as during 2013.
86
EMPLOYEE BENEFIT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2010 2011 2012 2012 2013
REVENUES:
CHARGES TO OPERATING FUNDS:
ER - HEALTH 1,374,146$ 1,085,001$ 1,369,516$ 1,138,800$ 1,253,800$
ER - DENTAL 28,818 45,453 70,800 39,100 52,500
ER - LIFE 15,890 19,564 3,800 23,000 4,500
ER - DISABILITY 15,637 15,772 8,300 16,300 42,700
ER - WORKER'S COMPENSATION 148,399 76,539 109,000 75,000 109,000
ER - RETIREES - 190,000 131,000 190,000
ER - OTHER BENEFITS 141,950 55,815 308,600 308,600 309,100
EMPLOYEE CONTRIBUTIONS:
EE - HEALTH 190,802 193,570 257,900 212,600 221,200
EE - DENTAL 16,017 14,429 27,900 13,800 22,500
EE - VISION 7,902 9,845 11,000 10,300 11,000
RETIREE CONTRIBUTIONS - - - - -
COBRA CONTRIBUTIONS 21,798 38,635 50,000 51,500 10,000
EARNINGS ON INVESTMENTS 502 6 - - -
TOTAL REVENUES 1,961,861 1,554,630 2,406,816 2,020,000 2,226,300
EXPENDITURES:
MEDICAL PREMIUMS - ACTIVE 1,197,619 1,300,400 1,622,400 1,400,000 1,475,000
MEDICAL PREMIUMS - RETIRED 109,861 132,154 190,000 131,000 190,000
MEDICAL PREMIUMS - COBRA 12,849 5,892 10,000 8,500 10,000
DENTAL PREMIUMS - ACTIVE 47,158 61,351 98,700 63,000 75,000
VISION PREMIUMS - ACTIVE 8,198 9,927 11,000 11,100 11,000
WORKER'S COMPENSATION 78,024 23,949 109,000 109,000 109,000
LIFE & AD&D, DISABILITY 30,646 30,991 30,000 32,000 30,000
UNEMPLOYMENT CLAIMS 3,663 7,790 10,000 10,000 10,000
OTHER ADMINSTRATIVE COST 34,655 27,963 33,300 33,300 23,300
MEDICAL PREMIUMS - RETIREE DEPENDENT - 38,748 40,000 42,300 40,000
WELLNESS PROGRAM 13,947 17,676 38,000 38,000 25,000
ACCUMULATED SICK LEAVE 78,706 46,620 80,000 80,000 80,000
ACCRUED VACATION - - 40,000 40,000 40,000
RECRUITING & HIRING - - - - 12,000
EVENTS 14,248 11,272 20,000 20,000 20,000
AWARDS 2,806 1,337 3,000 3,000 3,000
TUITION 2,957 8,029 23,000 23,000 28,000
INCENTIVES - 15,031 5,000 5,000 5,000
CONSULTANTS 10,418 2,167 4,500 4,500 4,500
TOTAL EXPENDITURES 1,645,755 1,741,298 2,367,900 2,053,700 2,190,800
NET REVENUES (EXPENDITURES)316,106 (186,668) 38,916 (33,700) 35,500
BEGINNING BALANCE (81,259) 234,847 (34,265) 48,179 14,479
ENDING BALANCE 234,847$ 48,179$ 4,651$ 14,479$ 49,979$
87
INTERNAL SERVICE FUNDS 2013
VEHICLE REPLACEMENT FUND
The Vehicle Replacement Fund (formerly the Equipment Replacement Fund) is expected
to end 2012 with a balance of $1,220,827. Transfers from other funds in 2012 are
expected to provide $687,000 more. 2013 budgeted expenditures are $374,000, which
includes the scheduled replacement of three Police vehicles, replacement of a 12 year old
pool vehicle, replacement of a side loader trash truck with a rear load trash truck, and
replacement of a 15 year old Jeep Cherokee with a small SUV for general city use.
Capital expenditures totaling $2,535,400 are planned over the next five years. These
include the following:
Fiscal Year Amount
Public Works Solid Waste/Recycling Collection Truck 2014 226,000
Public Works Recycling Center Open Bed Dump Truck 2014 78,000
Public Works Recycling Center Baler 2014 129,000
Public Works Solid Waste/Recycling Trailer Mounted
Pressure Washer
2014 7,800
Public Works Utilities Medium Duty Work Truck 2014 32,500
Public Works Utilities Heavy Duty Truck (3) 2014 162,000
Public Works Utilities - Portable Air Compressor 2014 2,400
Public Works Utilities Equipment Trailer 2014 4,300
Public Works Utilities - Mini-Kubota Tractor 2014 29,500
Total 2014 $ 671,500
Fire Department - Pumper Truck 2015 *
Fire Department - Enclosed Trailer 2015 11,500
Fire Department - Fire Marshal's Vehicle 2015 39,000
Police Department - Patrol Car (QTY 2) 2015 76,000
City Pool Vehicle - Sedan 2015 20,000
Public Works - Sedan 2015 26,500
Public Works - Medium Duty Truck 2015 29,500
Public Works - Recycling Center - Trailer 2015 2,500
Public Works - Recycling Center - Medium Duty Work Truck 2015 30,500
Public Works Operations - Trailer Mounted Welder 2015 8,500
88
INTERNAL SERVICE FUNDS 2013
Fiscal Year Amount
Public Works Utilities - Jet Truck 2015 105,000
Total 2015 349,000
Police Department Patrol SUV 2016 48,000
Police Department Patrol Car (2) 2016 46,000
Public Works Solid Waste Recycling Collection Vehicle (2) 2016 460,000
Total 2016 $ 554,000
Fire Department - Enclosed Trailer 2017 9,500
Police Department - Patrol SUV 2017 49,000
Police Department - Patrol Car 2017 46,000
Police Department - Unmarked Units (QTY 2) 2017 71,000
Parks Department - Medium Duty Truck 2017 25,000
Senior Services - Sedan 2017 25,000
Public Works - Bucket Truck 2017 90,500
Public Works - Solid Waste / Recycling Collection Vehicle 2017 260,000
Public Works Utilities - Forklift 2017 29,000
Public Works Sewer Treatment Plant - Medium Duty Work
Truck
2017 24,500
Total 2017 $ 629,500
Police Department - Patrol Car (QTY 2) 2018 86,000
Public Works - Street Sweeper 2018 149,000
Public Works - Medium Duty Truck - Service Body 2018 41,500
Public Works - Solid Waste / Recycling Trailer 2018 3,200
Public Works Utilities - Equipment Trailer 2018 5,200
Public Works Utilities - Power Pack 2018 10,500
Public Works Utilities - Medium Duty Work Truck 2018 36,000
Total 2018 $ 331,400
* Annual departmental allocations for funding of the 2015 Fire Department Pumper Truck
replacement is not in place. The purchase, when deemed necessary, will be financed as a capital
lease or other appropriate financing method.
89
VEHICLE REPLACEMENT FUND
STATEMENT OF REVENUES AND
EXPENDITURES
Actual Actual Budget Estimated Budget
2010 2011 2012 2012 2013
REVENUES:
CHARGES TO OPERATING FUNDS:
SALE OF CITY PROPERTY 30,310$ 10,686$ -$ 427$ -$
EARNINGS ON INVESTMENTS 1,555 1,595 - 1,073 -
MISCELLANEOUS - 35,925 - - -
TRANSFER FROM GENERAL FUND 212,204 207,051 228,175 228,180 460,000
TRANSFER FROM WATER & SEWER FUND 60,900 70,831 70,831 70,836 74,000
TRANSFER FROM SOLID WASTE FUND 66,401 139,592 139,591 139,596 153,000
TRANSFER FROM TECHNOLOGY MANAGEMENT
FUND - 2,239 - 2,700 -
TOTAL REVENUES 371,370 467,919 438,597 442,812 687,000
EXPENDITURES:
AUTOMOBILES 27,629 14,372 25,000 65,000 122,000
LIGHT TRUCKS 6,407 - 63,500 75,000 30,000
TRUCKS 56,552 - - - -
HEAVY EQUIPMENT 5,455 - 65,000 130,000 222,000
OTHER EQUIPMENT 8,351 399 - - -
TOTAL EXPENDITURES 104,393 14,771 153,500 270,000 374,000
NET REVENUES (EXPENDITURES)266,977 453,148 285,097 172,812 313,000
BEGINNING BALANCE 327,891 594,868 355,917 1,048,015 1,220,827
ENDING BALANCE 594,868$ 1,048,015$ 641,014$ 1,220,827$ 1,533,827$
90
INTERNAL SERVICE FUNDS 2013
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.
2012 Financial Activity
In 2012 transfers from other funds are expected to amount to $1,271,400 and total
revenues are projected to be $1,271,465. Total Expenditures are expected to reach
$1,287,910
2013 Budget
The 2013 Budget projects transfers from other funds amounting to $1,426,300.
Expenditures for operations are budgeted to be $1,426,200. 2013 includes $200,000 for
Phase II 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. (2013 Budget - $1,426,200)
91
INTERNAL SERVICE FUNDS 2013
ADMINISTRATION DEPARTMENT
(TECHNOLOGY MANAGEMENT) 2013 GOALS
∗ Manage the implementation of Innoprise for the Work Management suite of
applications
∗ Implement Digital Signage at the Recreation Center
∗ Implement Phase II of the GIS Updated Plan
∗ Provide citizen access to public records using Laserfiche’s Weblink.
∗ Improve public safety 2-way radio system to ensure better, more reliable
communication
∗ Add surveillance cameras at the remaining City buildings
∗ Implement a citywide Intranet using Microsoft’s SharePoint
∗ Upgrade to Microsoft Office 2010
ADMINISTRATION DEPARTMENT (TECHNOLOGY MANAGEMENT FUND)
BUDGET HIGHLIGHTS
∗ Authorized full-time employees – 3 (2012 authorized full-time employees – 3).
∗ Total budget - $1,426,200(2012 total Budget - $1,262,700).
92
Actual Actual Budget Estimated Budget
2010 2011 2012 2012 2013
CHARGES TO OPERATING FUNDS:
TRANSFER FROM GENERAL FUND -$ 969,669$ 1,080,000$ 1,080,000$ 1,227,900$
TRANSFER FROM CAPITAL RESERVE FUND 300,000 - - - -
TRANSFER FROM WATER & SEWER FUND - 120,238 121,500 121,500 128,100
TRANSFER FROM SOLID WASTE FUND - 78,353 69,900 69,900 70,300
TRANSFER FROM EQUIPMENT REPLACEMENT FUND 1,052,309 - - - -
EARNINGS ON INVESTMENTS 33 163 - 65 -
TOTAL REVENUES 1,352,342 1,168,423 1,271,400 1,271,465 1,426,300
REGULAR WAGES 209,359 221,070 241,900 241,900 235,900
PART-TIME WAGES 4,956 - - - -
OVERTIME 26,869 14,836 10,000 8,000 8,000
LONGEVITY 590 770 1,000 1,000 1,200
HEALTH & DENTAL 36,805 38,225 38,800 38,800 33,900
TMRS 46,892 38,654 27,400 27,400 25,500
FICA 18,066 17,996 20,200 20,200 19,700
WORKERS COMPENSATION 408 658 600 600 600
ALLOWANCES 10,288 10,970 11,000 11,000 11,000
OTHER BENEFITS 1,876 2,086 7,900 7,900 15,000
PERSONNEL 356,109 345,264 358,800 356,800 350,800
EQUIPMENT MAINTENANCE - 23,370 26,000 39,500 26,000
HARDWARE & SOFTWARE MAINTENANCE CONTRACTS 363,519 357,038 361,900 361,900 400,000
TELE-COMMUNICATIONS & DATA 180,364 202,502 195,200 195,000 191,500
SOFTWARE LICENSES 5,222 1,725 1,000 1,000 1,000
CONSULTANTS 38,271 6,054 20,000 15,000 60,000
TRAVEL & TRAINING 4,013 5,671 5,600 11,510 9,500
OTHER CONTRACTED SERVICES - 24,995 - - -
TECHNOLOGY PROJECTS 66,460 60,215 244,100 244,100 321,000
HIGH TECHNOLOGY REPLACEMENTS 38,889 68,076 47,400 60,400 66,400
TRANSFER TO VEHICLE REPLACEMENT FUND 2,239 2,239 2,700 2,700 -
OPERATIONS 698,977 751,886 903,900 931,110 1,075,400
TOTAL EXPENDITURES 1,055,086 1,097,149 1,262,700 1,287,910 1,426,200
NET REVENUES (EXPENDITURES)297,256 71,274 8,700 (16,445) 100
BEGINNING BALANCE (329,060) (31,804) (29,176) 39,470 23,025
ENDING BALANCE (31,804)$ 39,470$ (20,476)$ 23,025$ 23,125$
REVENUES:
TECHNOLOGY MANAGEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
EXPENDITURES:
93
INTERNAL SERVICE FUNDS 2013
EQUIPMENT REPLACEMENT FUND
The Equipment Replacement Fund (ERF) began in 2011. 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 equipment has reached the end of its service life. The 2013
budget proposes to transfer $85,000 to the ERF for future equipment purchases. No
expenditures are planned for 2013.
94
EQUIPMENT REPLACEMENT FUND
Actual Actual Budget Estimated Budget
2010 2011 2012 2012 2013
REVENUES:
TRANSFER FROM GENERAL FUND -$ -$ 60,000$ 60,000$ 85,000$
EARNINGS ON INVESTMENTS - - - 24 -
TOTAL REVENUES - - 60,000 60,024 85,000
EXPENDITURES:
TOTAL EXPENDITURES - - - - -
NET REVENUES (EXPENDITURES)- - 60,000 60,024 85,000
BEGINNING BALANCE - - - - 60,024
ENDING BALANCE -$ -$ 60,000$ 60,024$ 145,024$
STATEMENT OF REVENUES AND EXPENDITURES
95
SPECIAL REVENUE FUNDS 2013
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 2013:
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 – In 1999, The Metropolitan Transit Authority of Harris County
(METRO) and West University Place entered into a interlocal, multi-year Congestion
Mitigation/Traffic Management agreement. This agreement was amended in 2004 to extend the
terms of the agreement to September 30, 2014. This agreement 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. There is currently an item on the November 2012 ballot that
would extend the agreement to December 2025, if approved by Harris County voters.
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.
96
PARKS FUND
Actual Actual Budget Estimated Budget
2010 2011 2012 2012 2013
REVENUES:
EARNINGS ON INVESTMENTS $ 26 41$ -$ 25$ -$
DONATIONS 15,222 7,007 - 5,112 -
TOTAL REVENUES 15,248 7,047 - 5,137 -
EXPENDITURES:
OPERATING SUPPLIES 9,995 5,785 5,000 2,500 5,000
INSTRUCTOR FEES 3,500 - - - -
OTHER EQUIPMENT - 923 - - -
TOTAL EXPENDITURES 13,495 6,708 5,000 2,500 5,000
NET REVENUES (EXPENDITURES)1,754 339 (5,000) 2,637 (5,000)
BEGINNING BALANCE 12,133 13,887 13,423 14,226 16,863
ENDING BALANCE 13,887 14,226 8,423 16,863 11,863
STATEMENT OF REVENUES AND EXPENDITURES
97
COURT TECHNOLOGY FUND
Actual Actual Budget Estimated Budget
2010 2011 2012 2012 2013
REVENUES:
MUNICPAL COURT FINES 10,104$ 9,824$ 14,000$ 5,000$ 5,000$
EARNINGS ON INVESTMENTS 8 46 - 32 -
TOTAL REVENUES 10,112 9,870 14,000 5,032 5,000
EXPENDITURES:
FURNITURE & EQUIP <$5000 - 375 15,000 15,000 6,600
TOTAL EXPENDITURES - 375 15,000 15,000 6,600
NET REVENUES (EXPENDITURES)10,112 9,495 (1,000) (9,968) (1,600)
BEGINNING BALANCE 1,743 11,855 6,533 21,350 11,382
ENDING BALANCE 11,855$ 21,350$ 5,533$ 11,382$ 9,782$
STATEMENT OF REVENUES AND EXPENDITURES
98
TREE REPLACEMENT FUND
Actual Actual Budget Estimated Budget
2010 2011 2012 2012 2013
REVENUES:
OTHER FEES AND PERMITS 48,248$ 17,919$ 8,000$ 36,400$ 8,000$
EARNINGS ON INVESTMENTS 261 177 - 105 -
TOTAL REVENUES 48,508 18,096 8,000 36,505 8,000
EXPENDITURES:
TRANSFER TO REC. FACILITIES
CONSTRUCTION FUND 14,000 - - - -
OTHER CONSTRUCTION COSTS 18,190 40,000 30,000 41,000
OTHER CONSTRUCTION COSTS 23,152 - - - -
TOTAL EXPENDITURES 37,152 18,190 40,000 30,000 41,000
NET REVENUES (EXPENDITURES)11,356 (94) (32,000) 6,505 (33,000)
BEGINNING BALANCE 57,605 68,961 48,861 68,867 75,372
ENDING BALANCE 68,961$ 68,867$ 16,861$ 75,372$ 42,372$
STATEMENT OF REVENUES AND EXPENDITURES
208 Tree Replacement 99
COURT SECURITY FUND
Actual Actual Budget Estimated Budget
2010 2011 2012 2012 2013
REVENUES:
MUNICPAL COURT FINES 7,522$ 7,397$ 5,000$ 4,700$ 4,500$
EARNINGS ON INVESTMENTS 68 58 - 35 -
TOTAL REVENUES 7,590 7,454 5,000 4,735 4,500
EXPENDITURES:
FURNITURE & EQUIP <$5000 1,287 4,616 15,000 10,000 15,000
TOTAL EXPENDITURES 1,287 4,616 15,000 10,000 15,000
NET REVENUES (EXPENDITURES)6,303 2,838 (10,000) (5,265) (10,500)
BEGINNING BALANCE 12,857 19,160 20,191 21,998 16,733
ENDING BALANCE 19,160$ 21,998$ 10,191$ 16,733$ 6,233$
STATEMENT OF REVENUES AND EXPENDITURES
100
METRO GRANT FUND
Actual Actual Budget Estimated Budget
2010 2011 2012 2012 2013
REVENUES:
METRO 259,000$ 259,000$ 259,000$ 259,000$ 259,000$
EARNINGS ON INVESTMENTS 197 88 - 176 -
TOTAL REVENUES 259,197 259,088 259,000 259,176 259,000
EXPENDITURES:
CONTINGENCY - - 380,500 380,500 259,270
TRANSFER TO TRANSPORTATION
IMPROVEMENT FUND - 403,700 - - -
TOTAL EXPENDITURES - 403,700 380,500 380,500 259,270
NET REVENUES (EXPENDITURES)259,197 (144,612) (121,500) (121,324) (270)
BEGINNING BALANCE 7,009 266,206 7,164 121,594 270
ENDING BALANCE 266,206$ 121,594$ (114,336)$ 270$ -$
STATEMENT OF REVENUES AND EXPENDITURES
101
POLICE FORFEITED PROPERTY
Actual Actual Budget Estimated Budget
2010 2011 2012 2012 2013
REVENUES:
FORFEITED PROPERTY -$ 3,854$ -$ -$ -$
EARNINGS ON INVESTMENTS - 36 - 20 -
TOTAL REVENUES - 3,890 - 20 -
EXPENDITURES:
OPERATING SUPPLIES - 50 13,668 2,400 5,000
CONSULTANTS - 1,758 2,000 2,000 -
TOTAL EXPENDITURES - 1,808 15,668 4,400 5,000
NET REVENUES (EXPENDITURES)- 2,082 (15,668) (4,380) (5,000)
BEGINNING BALANCE 15,148 15,148 15,668 17,230 12,850
ENDING BALANCE 15,148$ 17,230$ -$ 12,850$ 7,850$
STATEMENT OF REVENUES AND EXPENDITURES
102
POLICE TRAINING FUND
Actual Actual Budget Estimated Budget
2010 2011 2012 2012 2013
REVENUES:
STATE GRANT -$ 4,808$ 1,500$ -$ -$
EARNINGS ON INVESTMENTS - 28 - 20 -
CLASS FEES 480 - - - -
TOTAL REVENUES 480 4,836 1,500 20 -
EXPENDITURES:
TRAINING SUPPLIES - 530 14,736 1,000 -
TRAVEL & TRAINING 4,436 - - - 5,000
TOTAL EXPENDITURES 4,436 530 14,736 1,000 5,000
NET REVENUES (EXPENDITURES)(3,956) 4,306 (13,236) (980) (5,000)
BEGINNING BALANCE 12,981 9,025 13,236 13,331 12,351
ENDING BALANCE 9,025$ 13,331$ -$ 12,351$ 7,351$
STATEMENT OF REVENUES AND EXPENDITURES
103
FIRE TRAINING
Actual Actual Budget Estimated Budget
2010 2011 2012 2012 2013
REVENUES:
FEDERAL GRANT 1,886$ 707$ 350$ -$ -$
STATE GRANT - 500 500 - -
SETRAC - 4,203 4,000 - -
EARNINGS ON INVESTMENTS 15 88 - 2 -
DONATIONS - 71,665 - - -
MISCELLANEOUS - 7,000 - - -
TOTAL REVENUES 1,901 84,163 4,850 2 -
EXPENDITURES:
OPERATING SUPPLIES - 4,249 - - -
TRAVEL & TRAINING 3,627 1,400 - - -
FURNITURE & EQUIP <$5000 - 6,732 15,469 - -
TECHNOLOGY PROJECTS - 71,665 - - 6,832
TOTAL EXPENDITURES 3,627 84,046 15,469 - 6,832
NET REVENUES (EXPENDITURES)(1,726) 117 (10,619) 2 (6,832)
BEGINNING BALANCE 8,439 6,713 7,879 6,830 6,832
ENDING BALANCE 6,713$ 6,830$ (2,740)$ 6,832$ -$
STATEMENT OF REVENUES AND EXPENDITURES
104
GOOD NEIGHBOR FUND
Actual Actual Budget Estimated Budget
2010 2011 2012 2012 2013
REVENUES:
EARNINGS ON INVESTMENTS 5$ 7$ -$ 4$ -$
DONATIONS 420 - - 54 -
TOTAL REVENUES 425 7 - 58 -
EXPENDITURES:
COMMUNITY RELATIONS - - - - -
BOARDS AND COMMITTEES 30 - - - -
UNALLOCATED CREDIT CARD CHARGES - - - - -
TRANSFER TO GENERAL FUND - - - - -
TOTAL EXPENDITURES 30 - - - -
NET REVENUES (EXPENDITURES)395 7 - 58 -
BEGINNING BALANCE 2,366 2,761 2,765 2,768 2,826
ENDING BALANCE 2,761$ 2,768$ 2,765$ 2,826$ 2,826$
STATEMENT OF REVENUES AND EXPENDITURES
105
CAPITAL PROJECT FUNDS 2013
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 $25,000), relatively long operational life of each asset and their impact
on a department’s operating budget. These funds are usually created to account for a single
project or a related group of projects and are closed when the projects are completed. West
University Place has four active Capital Project Funds.
CAPITAL PROJECT FUND
The Capital Project Fund is used to account for projects associated with the City’s Capital
Improvement Program. Funding for projects financed in this fund comes from transfers from the
Capital Reserve Fund.
TRANSPORTATION IMPROVEMENT FUND
The Transportation Improvement Fund accounts for capital projects to improve roads and the
associated drainage issues.
CAPITAL RESERVE FUND
The Capital Reserve Fund accounts for funds set aside by the City Council to help finance future
capital projects. The City targets excess reserves in its General Fund and transfers any surplus to
the Capital Reserve Fund.
WATER AND SEWER CAPITAL RESERVE FUND
The Water and Sewer Capital Reserve Fund accounts for funds set aside to be used for Capital
Projects related to the Water and Sewer Utility System.
106
CAPITAL PROJECT FUNDS 2013
CAPITAL PROJECT FUND
2012 Financial Activity
There were no significant projects planned for 2012.
2013 Appropriations
Projects planned for 2013 are as follows:
CAPITAL IMPROVEMENT PROJECTS: (GENERAL SERVICES)
TRAFFIC DIVISION
PAVEMENT MARKINGS 39,800$
City Center Stop Bars & Crosswalks (premarked)
City Center Long Line - Thermo
Signalized Intersection Stop Bars & Crosswalks (premarked)
Long Line - Weslayan Button Install
Long Line - Edloe Button Install
CAPITAL IMPROVEMENT PROJECTS: (FACILITIES MAINTENANCE)
CITYWIDE PROJECT(S):
Replace 17 Thermostats with WiFi Thermostats (CB, PW, WWTP)$6,800
PUBLIC WORKS:
Installation of Radiant Barrier in PW Admin. Bldg.$5,000
PW Admin - Replace Ductwork for HVAC $6,000
PW - Maintenance Area - Access Control (doors)$15,000
CITY HALL:
City Hall - Retrofit Delta Controls to new system in PD $24,000
PARKS / SENIOR SERVICES:
Replace - Senior Services 10-ton Heat Pump & Air Handler $22,000
Scout House - Replace Roof (over 30 years old)$13,000
Community Bldg. - Replace Senior's Parking Lot $10,000
LIBRARY:
Replace Library Elevator $25,000
166,600$
107
CAPITAL PROJECT FUND
Actual Actual Budget Estimated Budget
2010 2011 2012 2012 2013
REVENUES:
EARNINGS ON INVESTMENTS 7,461$ 257 - 183 -
TRANSFER FROM CAPITAL RESERVE
FUND - - - - 166,600
TRANSFER FROM WATER & SEWER
CAPITAL PROJECTS FUND - 300,000 - - -
TOTAL REVENUES 7,461 300,257 - 183 166,600
EXPENDITURES
OTHER EQUIPMENT - 91,666 - - -
OTHER CONSTRUCTION COSTS - 18,055 - - 166,600
UNFORESEEN EXPENDITURES - - 6,043 - -
TRANSFER TO REC. FACILITIES
CONSTRUCTION FUND 39,970 - - -
TRANSFER TO 2010 CERTIFICATES OF
OBLIGATION FUND - 102,069 - - -
TOTAL EXPENDITURES - 251,760 6,043 - 166,600
BEGINNING BALANCE (30,631) (23,170) 6,043 25,327 25,510
ENDING BALANCE (23,170)$ 25,327$ -$ 25,510$ 25,510$
STATEMENT OF REVENUES AND EXPENDITURES
108
CAPITAL PROJECT FUNDS 2013
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 $1,850,000 advanced from the General
Fund to be transferred to the Capital Reserve Fund.
The reconstruction project was substantially complete in 2009; however, the City will likely be
required to fund drainage retention on Bray’s Bayou before the Harris County Drainage District
will allow the increased outflow from Poor Farm Ditch. No appropriation of funds for this
requirement has yet been included.
109
Actual Actual Budget Estimated Budget
2010 2011 2012 2012 2013
REVENUES
EARNINGS ON INVESTMENTS - 1,056 - 478 -
TRANSFER FROM METRO GRANT FUND - 403,700 - - -
TOTAL REVENUES - 404,756 - 478 -
EXPENDITURES
PROFESSIONAL SERVICES 879 - - - -
CONSTRUCTION COSTS 52,904 - 328,990 - -
OTHER CONSTRUCTION COSTS - 441,192 - 324,455 -
TRANSFER TO STREETLIGHT PROJECT
FUND - 5,000 - - -
TOTAL EXPENDITURES 53,783 446,192 328,990 324,455 -
BEGINNING BALANCE 419,673$ 365,890$ 328,990$ 324,455$ 478$
ENDING BALANCE 365,890$ 324,455$ -$ 478$ 478$
TRANSPORTATION IMPROVEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
110
CAPITAL PROJECT FUNDS 2013
CAPITAL RESERVE FUND
In 2012, $200,000 was transferred from the General Fund and an additional $200,000 is
expected to be transferred from the General Fund in 2013. These transfers are
projections of excess General Fund Reserves for the fiscal year. Funds are transferred
from the Capital Reserve Fund to the appropriate capital project fund as projects are
approved.
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CAPITAL RESERVE FUND
Actual Actual Budget Estimated Budget
2010 2011 2012 2012 2013
REVENUES
EARNINGS ON INVESTMENTS 2,343$ 203$ -$ 250$ -$
TRANSFER FROM GENERAL FUND 60,000 64,600 200,000 200,004 200,000
TRANSFER FROM INFRASTRUCTURE FUND - 13,076 - 7 -
TRANSFER TO REC. FACILITIES
CONSTRUCTION FUND - - - 20,108 -
TRANSFER FROM 2010A CERTIFICATES OF
OBLIGATION - - - 108 -
TRANSFER FROM FUND 330 - 5,897 - - -
TOTAL REVENUES 62,343 83,776 200,000 220,477 200,000
EXPENDITURES
UNFORESEEN EXPENDITURES - - 288,919 4,800 -
TRANSFER TO CAPITAL PROJECTS FUND - - - - 166,600
TRANSFER TO STREETLIGHT PROJECT
FUND 1,655 1,655 - - -
TRANSFER TO REC. FACILITIES
CONSTRUCTION FUND 38,241 38,241 - - -
TOTAL EXPENDITURES 39,896 39,896 288,919 4,800 166,600
BEGINNING BALANCE 354,786$ 377,234$ 88,919$ 421,114$ 636,790$
ENDING BALANCE 377,234$ 421,114$ -$ 636,790$ 670,190$
STATEMENT OF REVENUES AND EXPENDITURES
112
CAPITAL PROJECT FUNDS 2013
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 2012 anticipated ending fund balance is $844,696,
with 2013 adding $1,900,000 from the Water and Sewer Fund for such projects. This
increase in the transfer from the Water and Sewer Fund is due to the extremely dry
conditions and high water sales that were experienced in 2011.
The projects in the 2011 budget were completed in 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 were moved to 2011. We received
approximately $205,000 as reimbursement for the generator replacement from a
Community Development Block Grant administered by the Texas Department of Rural
Affairs.
The projects in the 2012 budget are expected to start in the last quarter of 2012, with
completion in 2013. These projects are the Water Well #8 Rehabilitation ($278,350) and
the Lift Station Renovations ($18,000), totaling $268,000
The projects planned for 2013 are the Belt Filter Replacement ($415,000), Fixed Based
Meter Reading Project, Phase 1 of 2 ($1,244,600), Lift Station Renovations ($100,000),
and Steel Storage Tank Painting ($600,000) for a total of $2,359,600.
113
CAPITAL PROJECT FUNDS 2013
WATER AND SEWER CAPITAL RESERVE FUND (cont’d)
Capital expenditures totaling $3,028,400 are planned over the next five years. These
include the following:
Fiscal Year Amount
Lift Station Renovations 2014 100,000
Water Well Rehabilitation 2014 250,000
Fixed Based Meter Reading
(Phase 2)
2014 576,800
Contingency 2014 200,000
Total 2014 $ 1,126,800
Lift Station Renovations 2015 100,000
Contingency 2015 600,000
Total 2015 $ 700,000
Lift Station Renovations 2016 185,000
Screw Pump Renovations 2016 200,000
Contingency 2016 400,000
Total 2016 785,000
Screw Pump Renovations 2017 200,000
Contingency 2017 500,000
Total 2017 $ 700,000
Screw Pump Renovations 2018 200,000
Contingency 2018 500,000
Total 2018 $ 700,000
114
Actual Actual Budget Estimated Budget
2010 2011 2012 2012 2013
REVENUES:
STATE GRANT -$ -$ -$ 200,284$ -$
EARNINGS ON INVESTMENTS 1,546 3,052 - 1,148 -
TRANSFER FROM WATER & SEWER
FUND 950,000 950,000 700,000 699,996 1,900,000
TOTAL REVENUES 951,546 953,052 700,000 901,428 1,900,000
EXPENDITURES:
TRANSFER TO CAPITAL PROJECT
FUND - 300,000 - - -
GENERATOR REPLACEMENT - 309,657 294,401 -
BELT PRESS FILTER REPLACEMENT - 31,382 - 379,394 415,000
DISINFECTION EQUIPMENT
REPLACEMENT - 136,725 - - -
WATER METER- FIXED BASED READS - - - - 1,244,600
LIFTSTATION RENOVATIONS - - 18,000 18,000 100,000
WATER WELL REHABILITATION - - 250,000 278,350 -
STEEL STORAGE TANK PAINTING - - - - 600,000
SCREW PUMP RENOVATIONS - - - - -
TO BE IDENTIFIED - - - - -
TOTAL EXPENDITURES 246,520 777,764 268,000 952,145 2,359,600
NET REVENUES (EXPENDITURES)705,026 175,288 432,000 (50,717) (459,600)
BEGINNING BALANCE 15,099 720,125 444,085 895,413 844,696
ENDING BALANCE 720,125$ 895,413$ 876,085$ 844,696$ 385,096$
WATER AND SEWER CAPITAL PROJECTS
STATEMENT OF REVENUES AND EXPENDITURES
115
116
117
118
119
120
121
122