HomeMy WebLinkAbout2014 Operating BudgetCity of West University Place
Fiscal Year 2013-2014
Budget Cover Page
October 7, 2013
This budget will raise more revenue from property taxes than last year's
budget by an amount of $415,033, which is a 2.63 percent increase from
last year's budget. The property tax revenue to be raised from new
property added to the tax roll this year is $116,603.
The members of the governing body voted on the budget as follows:
FOR: Bob Fry Susan Sample
Ed Heathcott Joan Johnson
Dick Yehle
AGAINST:
PRESENT and not voting:
ABSENT:
Property Tax Rate Comparison
2013-2014
Property Tax Rate:
2012-2013
$0.37400/100 $0.37411/100
Effective Tax Rate: $0.36638/100 $0.36284/100
Effective Maintenance & Operations Tax Rate: $0.18730/100 $0.17919/100
Rollback Tax Rate: $0.37997/100 $0.37638/100
Debt Rate: $0.17769/100 $0.18286/100
Total debt obligation for City of West University Place secured by property
taxes: $8,081,945
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Taxpayer Information
I. Local and County Taxes
For the City of West University Place, the average household income is $200,000 and the
median value of a home is $737,500. After homestead exemption, a typical tax bill for someone
in that range would be approximately:
Entity 2013 Tax rate per
$100
Taxes Percentage
Houston ISD 1.186700 $ 8,751.91 51.87%
Harris County* 0.727153 5,362.75 31.78%
City of West University
Place
0.374000 2,758.25 16.35%
Total Taxes 2.287853 $16,872.91 100%
*Include Harris County, Harris County Flood Control, Port of Houston Authority, Harris County
Hospital District, Harris county Department of Education and the Houston Community College
System Source: Harris County Central Appraisal District
Those city taxes provide residents with
• police and fire departments,
• 43 miles of streets, 690 streetlights,
• 7 parks, 2 pools, 2 baseball/soccer fields, 5 tennis courts, 2 racquetball/squash courts, 3
basketball half-courts, 4 recreational facilities,
• 40 miles of water mains,
• 357 fire hydrants,
• 3.65 million gallons of water storage,
• 40 miles of sanitary sewers, 32 miles of storm sewers, 1.32 miles of drainage canals,
• 2 million gallons of water treatment capacity and
• 121 employees.
II. State Taxes
State taxes paid by families with annual incomes of $126,000 or more = 3.6%
Using the same average income, West University Place families pay approximately $7,200 in
taxes to the State of Texas. The biggest of these taxes include state sales tax, franchise/business
taxes, motor fuels tax, motor vehicle sales and tobacco/alcohol taxes. Source:
TexasObserver.org
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CITY OF WEST UNIVERSITY PLACE
2014 ANNUAL BUDGET
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CITY OF WEST UNIVERSITY PLACE ANNUAL BUDGET 2014
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 2014 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 2014 Annual Operating Budget functions as a tool, formally communicating the City’s financial
and operating plan for the coming year.
FORMAT
The 2014 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 2014 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 2014. 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 2014. 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.
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TABLE OF CONTENTS 2014
Introduction
City Manager’s Budget Message………………………………………………………. 6
Organization Chart……………………………………………………………………... 17
Budget Summaries
2014 Budget at a Glance……………………………………………………………….. 19
Comparison of 2013 Budget to 2014 Proposed………………………………………... 20
2014 Combined Summary of Revenues, Expenditures and Fund Balance/Retained
Earnings…………………………………………………………………………………
21
General Fund
Summary Discussion………………………………………………………………...…. 22
Administration………………………………………………………………………….. 32
Finance……………………………………………………………………………......... 36
Police…………………………………………………………………………………… 41
Fire……………………………………………………………………………………... 45
Public Works…………………………………………………………………………… 48
Parks and Recreation…………………………………………………………………… 58
Transfers……………………………………………………………………………….. 67
Debt Service Fund
Summary Discussion…………………………………………………………………… 68
Water and Sewer Fund
Summary Discussion…………………………………………………………………… 72
Utility Billing - Finance………………………………………………………………... 79
Operations…………………………………………………………………………….... 84
Solid Waste Fund
Summary Discussion…………………………………………………………………… 88
General Services, Curbside Recycling, Recycling Facility……………………………. 89
Internal Service Funds
Employee Benefit Fund………………………………………………………………… 97
Vehicle Replacement Fund…………………………………………………………….. 100
Technology Management Fund………………………………………………………… 103
Equipment Replacement Fund…………………………………………………………. 106
Special Revenue Funds
Parks Fund……………………………………………………………………………… 108
Court Technology Fund………………………………………………………………... 108
Tree Replacement Fund………………………………………………………………... 109
Court Security Fund……………………………………………………………………. 109
METRO Grant Fund…………………………………………………………………… 110
Police Forfeited Property Fund………………………………………………………… 110
Police Training Fund…………………………………………………………………… 111
Fire Training Fund……………………………………………………………………... 111
Good Neighbor Fund…………………………………………………………………… 112
Capital Projects Funds
Capital Project Fund……………………………………………………………………. 114
Transportation (Drainage) Improvement Fund………………………………………… 116
Capital Reserve Fund…………………………………………………………………... 117
Water and Sewer Capital Reserve Fund………………………………………………... 118
Ordinances
Adopting 2014 Budget…………………………………………………………………. 120
Levying and Assessing Ad Valorem Taxes for 2013…………………………………... 123
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City of West University Place
A Neighborhood City
October 7, 2013
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 2014 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 slightly below the prior year’s tax rate. 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 $122 more in taxes to the City, entirely due to the increase in property values.
The City is a service organization. The most important asset of any service organization is its
trained, motivated, and properly-led employees.
This budget includes an average 3% pay-for-performance plan for all full-time employees on
anniversary date. 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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2014 BUDGET SUMMARY
The 2014 Budget anticipates approximately $39.0 million in fund sources with approximately
$39.2 million in fund uses, which is balanced by the use of fund balance reserves. Revenue of
$16.3 million from property taxes will be $411,000 or 2.59%, 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 2013 budget. Charges for
services are expected to be higher in 2014 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 2013 to 2014.
Total 2014 projected expenditures of $41.9 million are slightly up compared to the 2013 budget
of $41.3 million. The total includes operating expenditures of $28.9 million (including
transfers), spending on capital outlay of $3.7 million, and debt repayment of $9.3 million. The
overall increase is primarily attributable to the annualized cost of the 2013 salary increases on
employee anniversary dates, and 3% pay-for-performance salary adjustment for all positions
effective on anniversary date.
SOURCES
This budget projects income sources, excluding Special Revenue Funds, Capital Project Funds
and inter-fund transfers of $30.3 million, available to fund 2014 operations. This is about
$22,341 or 0.07% more than the 2013 revised estimate. Total General Fund revenues, projected
at about $14.6 million, are approximately 3.5% below the 2013 revised estimate. This is a result
of a conservative estimate of recreational usage fees for budgeting purposes as compared to the
estimates of the current year activity, which is better than originally budgeted.
2013 Estimated 2014 Budget Change
%
Change
Property Tax $ 15,734,800 $ 16,268,400 $ 533,600 3.39%
Other Taxes 2,184,800 2,177,900 (6,900) -0.32%
Licenses, Permits & Fees 563,706 465,070 (98,636) -17.50%
Fines & Forfeitures 175,400 172,300 (3,100) -1.77%
Charges for Services 11,386,202 10,895,408 (490,794) -4.31%
Other Revenue 263,889 352,060 88,171 33.41%
Transfers 2,068,100 1,486,500 (581,600) -28.12%
Total Revenues $ 32,376,897 $ 31,817,638 $ (559,259) -1.73%
Property Taxes
This budget recommends reducing slightly the City’s current ad valorem property tax rate to
$0.37400 per $100 assessed valuation, which is 2.08% above the current Effective Tax Rate of
$0.36638 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 $0.17769 per $100 assessed
valuation is $0.00517 or 2.83% lower than the 2012 debt service rate of $0.18286. 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
$0.00506, or 2.65%, to $0.19631 per $100 assessed valuation.
Comparison of Property Taxes: Tax Years 2013 vs. 2012
FY 2014 / TY 2013 FY 2013 / TY 2012
Monthly
Increase/
(Decrease)
Levy Rate/
$100
Monthly
Cost /
Typical
Family
Levy Rate/
$100
Monthly
Cost /
Typical
Family
Maintenance & Operations $0.19631 $128.61 $0.19125 $120.07 $8.54
Debt Service $0.17769 $116.41 $0.18286 $114.80 $1.60
$0.37400 $245.01 $0.37411 $234.87 $10.14
Average taxable value $786,138 $753,383
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
34%
Other Revenue
1% Transfers
5%
2014 REVENUES - GENERAL, DEBT SERVICE, WATER & SEWER
AND SOLID WASTE FUNDS
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EXPENDITURES
The 2014 Budget proposes total expenditures of $34.1 million for the City’s four major funds. It
devotes $11.9 million, or 35%, to personnel; $7.8 million, or 22%, to operating expenditures;
$151,300, or 0.4%, to capital purchases; $5.1 million, or 15%, to operating and capital transfers;
and $9.3 million, or 27%, to debt service on the City’s outstanding bonds. An additional $3.5
million is budgeted for expenditures in the Capital Improvements Funds.
2013 Estimated 2014 Budget Change % Change
Personnel $ 11,429,520 $ 11,898,460 468,940 4.10%
Other Operating 8,610,656 7,577,337 (1,033,319) -12.00%
Total Operating 20,040,176 19,475,797 564,379 2.82%
Capital Outlay 473,331 151,300 (322,031) -68.04%
Transfers 3,930,304 5,094,000 1,163,696 29.61%
Debt Service 9,347,836 9,339,185 (8,651) -0.09%
Total Expenditures $ 33,791,647 $ 34,060,282 $ 268,635 0.79%
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 $15.58 million is about $352,245, or
1.36%, above the 2013 Budget. The net increase is primarily attributable to the annualized cost
Personnel
35%
Operating
22%
Capital
0.4%
Transfers
15%
Debt Service
27%
2014 EXPENDITURES - GENERAL , DEBT SERVICE,
WATER & SEWER AND SOLID WASTE FUNDS
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of the 2013 salary increases on employee anniversary dates and the elimination of two positions
through attrition.
Debt Service Fund – In 2014, the City will pay $8,110,000 of debt service and fiscal agent fees,
a decrease of $177,600 over 2013. Funding debt service payments requires an ad valorem tax
rate of $.17769 per $100 of assessed value in tax year 2013, a decrease of 2.83% or $0.00517 per
$100, and is due to the scheduled decreases in the existing tax supported debt as well as a
decrease in the interest payments due to debt refinancing in 2013.
Water and Sewer Fund – This fund’s total budget of $8.8 million is $183,207 or 2.1%, lower
than the 2013 budget. The system Operations and Finance - Utility Billing divisions, are
appropriated at $7,575,725, 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 the same amount transferred in the 2013 Budget. These transfers are
made possible due to the continuing dry conditions starting in 2011 and extending into early
2013. 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 2014 is $1,229,185 (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 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
ADMINISTRATION
7%
FINANCE
13%
POLICE
25%
FIRE
17%
PUBLIC WORKS
17%
PARKS &
RECREATION
19% TRANSFERS OUT
2%
2014 Budget by Department
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bonds will remain relatively stable, ranging from a high of $1.32 million in 2018 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 2 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
decrease $229,260 or 12.8%, from the prior year budget. The net decrease is primarily
attributable to the closure of the recycling center. The two positions dedicated to the recycle
center will be eliminated with the employees in those positions transitioned to two other open
positions within the department. The closure of the recycling center will help mitigate the need
for a rate increase in 2014. The 2014 budget includes a 9.5% increase on all rates, increasing the
Over-65 and disabled rates by $1.07, up to $12.27 per month and the regular rates by $2.10, up
to $24.16 per month. This increase is necessary as a result of multiple years of decreased
commodity prices and therefore revenue from the sales of recyclables.
Excluding the effects of the closure of the recycling center, the expenditures for the remainder of
the Solid Waste fund are relatively stable. Expenditures increased with the annualization of the
cost of the 2013 salary increases on employee anniversary dates, and decreased in other
operating line items such as fuel, solid waste disposal fees and the transfer to the Technology
Management Fund.
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 $2.04 million are
expected from operating funds, plus $380,050 from employee/retiree contributions and other
miscellaneous earnings. Expenditures for benefits are expected to be $2.4 million, a 10.9%
increase from the amount budgeted in 2013. This is primarily due to a decrease in the health
insurance premiums paid for active and eligible retired employees and the administrative costs of
the Affordable Care Act, an unfunded mandate 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 for 2013.
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 2014, expenditures are
expected to be $292,000 which includes the scheduled replacement of one F-150 (General
Services), a CCC with Witke 30-yd trash truck (Solid Waste), Kubota B20 Backhoe and Trailer
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and portable air compressor (Water & Sewer Operations). Included is the return of $198,000 to
the Solid Waste Fund to reimburse the fund for vehicles that are not being purchased due to the
closure of the recycling center.
Technology Management Fund – Since 2007, the management of the City’s funding of critical
technology is financed through the Technology Management Fund. In 2014, managing,
supporting and replacing computers, networks, and communication equipment are expected to
cost $1,166,710. This is approximately a $259,490, or 18.2%, decrease from the prior year
budget, primarily attributable to last year’s non-recurring funding appropriated for GIS Health
Check, digital signage for a Parks & Recreation facility, security cameras for the Community
Building. 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 third 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. The 2014 source of
funds is from the Fire Department in anticipation of the required replacement of bunker gear in
2015 and Self Contained Breathing Apparatus (SCBA) in 2019. No expenditures are planned for
2014.
Employee Staffing
This budget reduces staffing levels by 4 full-time positions, lowering to 121 full-time equivalent
(FTE). These positions were eliminated through attrition in the Finance and Public Works
departments and with the closure of the recycling center. The staff in existing positions will be
transitioned to other open positions in the city. We constantly strive to make our services more
effective and efficient, whether through using new technology, or by reclassifying or reassigning
existing employees. The following chart 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.
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DEPARTMENT 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
GENERAL FUND
Administration 4 5 4 4 4 5 5 5 5 5 5
Finance 9 9 8 8 8 7 7 6 6 6 5
Police 33 32 32 32 32 32 32 33 35 35 35
Fire 24 25 25 24 24 24 24 23 23 23 23
Parks & Recreation 8 8 8 10 10 10 11 11 11 11 11
Public Works 21 21 21 20 19 19 21 20 20 20 19
TECHNOLOGY MANAGEMENT FUND
Administration - - - 2 3 3 3 3 3 3 3
WATER & SEWER FUND
Finance - - - - - - - 2 2 2 2
Operations 14 14 14 14 12 12 12 12 12 12 12
SOLID WASTE FUND
Operations 7 7 7 7 7 7 7 8 8 8 6
Total City FTE's 120 121 119 121 119 119 122 123 125 125 121
Wages and Benefits
This budget includes an average 3% pay-for-performance salary increase on anniversary date for
all full-time employees. The funding rate for the Texas Municipal Retirement System (TMRS)
is 10.34% of payroll.
At the November 17, 2008 council meeting, Council adopted a new personnel handbook. This
handbook states that 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 2014 budget includes funding for a new compensation study. The
last study was conducted in 2008.
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. 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 of a market adjustment. 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: The projects originally planned for 2013 were
delayed until 2014 due to the need for the replacement of a screw pump. The projected cost of
these projects in 2014 total $2,815,220. These projects are Priority Area 2 Ruskin/West College
Comprehensive Infrastructure Rehabilitation ($228,320), lift station renovations ($255,000),
ground storage tank cleaning and painting ($690,000), phase 2 of 2 of a fixed based automated
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meter reading infrastructure ($576,800) and the continued funding of the screw pump
replacement project started in 2013 ($1,015,100). Capital expenditures totaling $4.0 million are
planned over the next five years.
Other comprehensive projects will be reviewed, analyzed and prioritized at least annually. The
projects may be further allocated into small sub-projects, some of which are expected to be
completed in-house for greater economy and efficiency.
ECONOMIC CONDITION AND OUTLOOK
West U continues to enjoy an enviably stable outlook, with property values at $4.2 billion, up
approximately 71% in the last 10 years. Among reasons for this strength is West U’s convenient
location to the Texas Medical Center, downtown Houston, the Rice Village and Rice University,
as well as the Galleria area.
The City continues to benefit from a relatively low crime rate, a great parks system, new
roadways, improved water, storm, and sewer lines and extensive programs and benefits for
seniors. All of these factors have put West U at the top of the list of desirable places in America
to live, to raise a family and to retire.
These factors, plus consistent and conservative financial management led Standard and Poor’s to
grant the City a AAA credit ratings on a year-to-year basis. This extremely good credit rating
will help the City in these very uncertain financial times.
SUMMARY
This Budget is sound and builds upon the carefully established financial policies of the City.
This Budget is the policy statement for the City and was created from these perspectives:
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 2014 Budget provides for an
average 3% pay-for-performance increase in salaries for all employees on their respective
anniversary dates.
The City’s current services to citizens are to be given priority. Increases or decreases in
service levels should be clearly, prominently and separately communicated.
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.
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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
2014 budget recommends an increase to the monthly solid waste collection fee in the amounts of
$1.07 for the Over-65 and Disabled rate classes and $2.10 for the Regular rate class. The impact
of this fee increase has been included in this budget and will be effective with the first utility bill
after January 1, 2014. The fee schedule will be reviewed again in the upcoming months for any
necessary increases.
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 2014 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 continues the pay-as-you -go improvements to the water and sewer infrastructure. This
budget includes Water & Sewer Capital Reserve funding for the Ruskin/West College
comprehensive infrastructure rehabilitation, lift station renovations and cleaning and painting the
ground storage tanks. General Capital projects include Area 1 stop bar replacements, roof
replacement for the administration area of City Hall, City Hall HVAC blower and water pump
assembly replacement, demolition and rebuild of the animal control shelter, and several
miscellaneous repairs and replacements at the recreation facilities.
The City’s infrastructure is reviewed and prioritized at least annually to be prepared for when
funding is available or in an emergency, should conditions change, requiring a more immediate
action. This includes addressing areas which were not previously addressed in the prior
Infrastructure plan (Priority Areas 1, 2, & 3) including but not limited to: a portion of Rice Blvd.,
Wakeforest, Westpoint, Cason, Fairhaven, Academy, Case, Riley and Buffalo Speedway.
The City will maintain reserves adequate to ensure that resources are available annually for
the replacement of service vehicles and equipment.
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 for
unexpected revenue shortfalls. All other operating fund reserves will be maintained at 10
percent of the estimated revenue for the Current Budget.
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Based upon this policy and the limitations for increasing the tax rate,this Budget recommends
transferring $200,000 of excess funds from the General Fund to the Capital Reserve Fund.The
operating reserves for the General Fund and Water &Sewer Fund are at the target established by
this policy.At the September 26,2013 council meeting for the 2014 Budget Public Hearing,
council resolved to eliminate the specific reserve requirement for the Solid Waste Fund to be
incorporated into the General Fund reserve requirement.
I commend the City staff for their many hours of diligence,dedication,and work in preparing
this document.I further appreciate the determination and effort of the City Council in providing
direction and parameters essential to this budgeting process.Through this collaborative effort,
we are able to assure and maintain the quality of life that the citizens of West University Place
have come to expect and enjoy.
Respectfully submitted,
Michael Ross
City Manager
Page 16 of 125Page 16 of 125
The City of West University Place, Texas
MAYOR &
CITY COUNCIL
City Secretary City Manager
Fire Department
Fire Prevention
Fire Suppression
Emergency Medical
Services
Emergency
Management
Finance Department
Accounting
Treasury
Municipal Court
Police Department
Patrol Services
Support Services
Parks & Recreation
Department
Recreation
Maintenance
Senior
Services
Public Works
Department
Development Services
Planning
Operations
General Services
Administration
Department
Human Resources/Risk
Management
Information
Technology
Communications
(Public Outreach)
City Attorney
Appointed Boards,
Commissions, Judges
& Prosecutors
Page 17 of 125Page 17 of 125
BUDGET SUMMARIES 2014
Page 18 of 125Page 18 of 125
Budget
2013
Proposed
2014
Amount of
Increase
(Decrease)
Percent of
Increase
(Decrease)
Governmental Fund Types:
General Fund 15,371,722$ 15,581,032$ 209,310$ 1.36%
Debt Service Fund 8,287,600 8,110,000 (177,600) -2.14%
Total 23,659,322 23,691,032 31,710 0.13%
Enterprise Fund Types:
Water & Sewer Fund 8,851,392 8,804,910 (46,482) -0.53%
Solid Waste Management Fund 310,000 310,000 - 0.00%
Total 9,161,392 9,114,910 (46,482) -0.51%
Internal Service Fund Types:
Employee Benefit Fund 2,190,800 2,429,850 239,050 10.91%
Equipment Replacement Fund - - - 0.00%
Vehicle Replacement Fund 374,000 292,000 (82,000) -21.93%
Technology Management Fund 1,075,400 810,500 (264,900) -24.63%
Total 3,640,200 3,532,350 (107,850) -2.96%
TOTAL ALL FUND TYPES 36,460,914$ 36,338,292$ (122,622)$ -0.34%
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON
Comparison of 2013 Budget to 2014 Proposed
$18,000,000 $18,000,000
$-
$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 2013 Proposed 2014
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
$18,000,000
Budget 2013
Proposed 2014
Page 19 of 125Page 19 of 125
General
Fund
Debt Service
Fund
Water & Sewer
Fund
Solid Waste
Fund Total
Revenues
Property Tax 8,535,000$ 7,733,400$ -$ -$ 16,268,400$
Other Taxes 2,177,900 - - - 2,177,900
Licenses, Permits & Fees 465,070 - - - 465,070
Fines & Forfeitures 172,300 - - - 172,300
Charges for Services 1,960,318 - 7,466,990 1,468,100 10,895,408
Other Revenue 207,220 1,000 143,300 540 352,060
Transfers 1,035,000 378,500 - 73,000 1,486,500
Total Revenues 14,552,808$ 8,112,900$ 7,610,290$ 1,541,640$ 31,817,638$
Expenditures
Personnel 10,397,665$ -$ 1,121,655$ 379,140$ 11,898,460$
Operating 3,678,067 - 3,225,070 674,200 7,577,337
Capital 57,300 - 79,000 15,000 151,300
Transfers 1,448,000 - 3,150,000 496,000 5,094,000
Debt Service - 8,110,000 1,229,185 - 9,339,185
Total Expenditures 15,581,032$ 8,110,000$ 8,804,910$ 1,564,340$ 34,060,282$
Capital Improvement Funds
General 711,700$
Water & Sewer 2,815,220
3,526,920$
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON
2014 BUDGET AT A GLANCE
Personnel
35%
Operating
22%Capital
0.44%
Transfers
14.96%
Debt Service
27%
2014 EXPENDITURES -
GENERAL , DEBT SERVICE,
WATER & SEWER AND SOLID
WASTE FUNDS
Property Tax
51%
Other Taxes
7%
Licenses,
Permits & Fees
1%
Fines &
Forfeitures
1%
Charges for
Services
34%Other Revenue
1%Transfers
5%
2014 REVENUES -GENERAL, DEBT
SERVICE, WATER & SEWER AND SOLID
WASTE FUNDS
Page 20 of 125Page 20 of 125
Beginning
Balance
(Estimated)Taxes
Licenses,
Permits,
Fees &
Charges for
Services Other Total
Expenditures
and Transfers
Out
Ending
Balance
General Fund 4,156,122$ 10,712,900$ 465,070$ 3,374,838$ 14,552,808$ 15,581,032$ 3,127,898$
Debt Service Fund 246,873 7,733,400 - 379,500 8,112,900 8,110,000 249,773
Water and Sewer Fund 2,155,816 - 7,466,990 143,300 7,610,290 8,804,910 961,196
Solid Waste Fund 24,878 - 1,468,100 73,540 1,541,640 1,564,340 2,178
Capital Project Fund 27,482 - - 250,000 250,000 250,000 27,482
Capital Reserve Fund 229,985 - - 200,000 200,000 125,000 304,985
Transportation Improvement Fund 671,023 - - 259,000 259,000 461,700 468,323
Public Safety/City Hall Expansion Fund 34,443 - - - - - 34,443
2011 Certificates of Obligation Projectes Fund 759,572 - - - - - 759,572
Water and Sewer Capital Reserve 1,584,248 - - 1,900,000 1,900,000 2,815,220 669,028
Employee Benefit Fund (120,954) - - 2,416,850 2,416,850 2,429,850 (133,954)
Vehicle Replacement Fund 1,109,734 - - 649,000 649,000 292,000 1,466,734
Technology Management Fund 16,070 - - 1,169,000 1,169,000 1,166,710 18,360
Equipment Replacement Fund 165,178 - - 55,500 55,500 - 220,678
Parks Fund 15,442 - - 4,000 4,000 7,000 12,442
Court Technology Fund 860 - - 6,200 6,200 - 7,060
Tree Replacement Fund 83,548 - - 20,000 20,000 33,000 70,548
Court Security Fund 21,381 - - 4,500 4,500 10,000 15,881
Metro Grant Fund 259,055 - - 259,000 259,000 259,000 259,055
Police Forfeited Property Fund 12,672 - - - - 12,000 672
Police Training Fund 8,384 - - - - 6,000 2,384
Fire Training Fund 2,246 - - - - - 2,246
Good Neighbor Fund 2,432 - - - - 2,400 32
Total All Funds 11,466,491$ 18,446,300$ 9,400,160$ 11,164,228$ 39,010,688$ 41,930,162$ 8,547,016$
Sources
Combined Summary of Revenues, Expenditures and Fund Balance/Retained Earnings
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON
Page 21 of 125Page 21 of 125
GENERAL FUND 2014
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 2013 The 2013 Budget projected a revenue total of $14.62 million to
finance the General Fund’s services. Based on collections and data available September 6, 2013,
revenues appear likely to reach $15.08 million, 3% or $465,627 above the 2013 Budget projections.
Overall, General Fund revenue expectations will be above the budgeted revenue for 2013.
Expenditures Estimated for 2013 The original 2013 Budget appropriated $15.09 million,
excluding transfers out. Based on expenditures through September 6, 2013 and department
estimates to complete the year, the total actual expenditures will be below the appropriated amount
by $204,411, or 1.35%.
Financial Position in 2013 - The City of West University Place’s General Fund is projected to
close 2013 in sound fiscal condition. The 2013 estimated ending fund balance available for
appropriations in 2014 is $4.22 million. This amount represents 26.97% of the proposed 2014
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 2013 exceeding that target by
approximately $1.2 million. This will be used to fund the 2014 budget with any unused excess
transferred to the Capital Reserve Fund according to Financial Policies.
Projected 2014 Revenues. The City’s General Fund Revenues for fiscal 2014 are forecast to
decrease .44% under 2013’s budgeted revenues. Total 2014 revenues are expected to be
approximately $14.55 million.
Revenues from ad valorem property taxes (current tax, delinquent tax and penalty and interest) will
increase by $425,800, a 5.25% increase. The ad valorem tax rate dedicated to maintenance and
operations is proposed to increase 2.65% to $0.19631 per $100 of assessed value. Taxable value in
West University Place is estimated to increase $121.6 million or 2.89% to $4.34 billion. Values
from new construction added to the increase by $30.9 million, and the value increases of $90.69
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 million, 1.14% less than the
$1,011,400 budgeted in 2013. In late 2012 and early 2013, West U was notified by the Texas
Comptroller of Public Accounts of two taxpayers that had erroneously reported local tax for a
business location that is actually in another taxing jurisdiction. The City entered into a 48 month
repayment agreement with the Comptroller’s office beginning April 2013. The expected last
payment will be May 2016.
Franchise taxes are expected to provide approximately 7.47% of the City’s General Fund revenues,
forecasted at $1,167,900. 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 2014, below the $17,400 estimated to be received in
2013. The declining invested balance is due to the conclusion and finalization of several of the
Page 22 of 125Page 22 of 125
GENERAL FUND 2014
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.
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 2013 estimates of $660,000. In 2013, 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 2014 budget projects transfers from the Water and Sewer Utility Enterprise Fund ($725,000)
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 2014. The 2014 Budget appropriates $15,632,007, including the transfer of
$200,000 to the Capital Reserve Fund, up 1.69% from the 2013 General Fund’s $15,371,722
budget, and a $214,500 transfer to the Vehicle Replacement Fund to provide funding for replacing
vehicles.
Personnel costs - Personnel costs, including benefits, will amount to $10.45 million, or 66.84% of
the budget, and a 5.23% increase compared to the corresponding 2013 budget. The City’s portion
of health and dental care benefit costs are projected to total $1.03 million, level as compared to the
2013 budget. Required contributions to the Texas Municipal Retirement System are budgeted at
$694,400, down .31%. The actuarially determined contribution rate is based on the city’s plan
provisions in effect as of April 1, 2013 and the actuarial assumptions and methods adopted by the
TMRS Board.
The 2014 budget for employee regular wages is $6,465,540, up 3.65% over 2013. The net increase
is due to an average 3% pay-for-performance salary increase effective on staff’s anniversary dates.
The budget also includes the annualization of the 1% structure adjustment and salary increases
given on January 1, 2013 and an average 2% pay-for-performance salary increase on anniversary
date plan that was approved in the 2013 budget.
Page 23 of 125Page 23 of 125
GENERAL FUND 2014
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY DEPARTMENT
Actual Actual Budget Estimated Budget
2011 2012 2013 2013 2014
REVENUES:
AD VALOREM TAXES 7,958,641$ 7,519,108$ 8,109,200$ 8,039,800$ 8,535,000$
SALES TAXES 997,318 1,003,897 1,011,400 1,010,000 1,000,000
FRANCHISE TAXES 1,148,390 1,142,265 1,164,200 1,165,800 1,167,900
OTHER TAXES 8,994 9,685 9,000 9,000 10,000
TOTAL TAXES 10,113,342 9,674,955 10,293,800 10,224,600 10,712,900
PERMITS, LICENSES AND FEES 449,204 564,174 317,500 563,706 465,070
CHARGES FOR SERVICES 1,795,782 2,160,728 1,982,000 2,309,202 1,960,318
FINES AND FORFEITURES 259,142 198,368 221,300 175,400 172,300
INVESTMENT EARNINGS 21,274 17,403 14,000 17,400 14,000
OTHER REVENUE 230,941 286,565 228,040 231,959 193,220
TRANSFERS IN 1,005,000 1,560,000 1,560,000 1,560,000 1,035,000
TOTAL REVENUES 13,874,686 14,462,192 14,616,640 15,082,267 14,552,808
EXPENDITURES BY DEPARTMENT:
ADMINISTRATION 1,102,286 1,037,114 1,104,447 1,155,090 1,126,590
FINANCE 1,749,440 1,523,660 1,587,836 1,498,762 2,067,610
POLICE 3,190,331 3,529,746 3,879,543 3,802,745 3,885,065
FIRE 2,571,544 2,677,302 2,788,416 2,866,635 2,640,780
PUBLIC WORKS 2,677,219 2,770,422 2,852,475 2,766,975 2,671,062
PARKS & RECREATION 2,113,746 2,362,355 2,874,005 2,852,600 2,989,925
TRANSFERS OUT 64,600 303,679 285,000 285,004 200,000
TOTAL EXPENDITURES 13,469,166 14,204,278 15,371,722 15,227,811 15,581,032
NET REVENUES (EXPENDITURES)405,520 257,915 (755,082) (145,544) (1,028,224)
BEGINNING FUND BALANCE 3,638,232 4,043,752 3,667,842 4,301,667 4,156,123
ENDING FUND BALANCE 4,043,752 4,301,667 2,912,760 4,156,123 3,127,899
ASSIGNED*210,000 210,000 210,000 210,000 210,000
UNASSIGNED FUND BALANCE 3,833,752$ 4,091,667$ 2,702,760$ 3,946,123$ 2,917,899$
* Assigned for City Manager's Contract
Page 24 of 125Page 24 of 125
GENERAL FUND 2014
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY ACCOUNT
Actual Actual Budget Estimated Budget
2011 2012 2013 2013 2014
REVENUES:
AD VALOREM TAXES 7,958,641$ 7,519,108$ 8,109,200$ 8,039,800$ 8,535,000$
SALES TAXES 997,318 1,003,897 1,011,400 1,010,000 1,000,000
FRANCHISE TAXES 1,148,390 1,142,265 1,164,200 1,165,800 1,167,900
OTHER TAXES 8,994 9,685 9,000 9,000 10,000
TOTAL TAXES 10,113,342 9,674,955 10,293,800 10,224,600 10,712,900
PERMITS, LICENSES AND FEES 449,204 564,174 317,500 563,706 465,070
FINES AND FORFEITURES 259,142 198,368 221,300 175,400 172,300
CHARGES FOR SERVICES 1,795,782 2,160,728 1,982,000 2,309,202 1,960,318
INVESTMENT EARNINGS 21,274 17,403 14,000 17,400 14,000
OTHER REVENUE 230,941 286,565 228,040 231,959 193,220
TRANSFERS IN 1,005,000 1,560,000 1,560,000 1,560,000 1,035,000
TOTAL REVENUES 13,874,686$ 14,462,192$ 14,616,640$ 15,082,267$ 14,552,808$
EXPENDITURES:
REGULAR WAGES $ 5,739,133 $ 5,864,787 $ 6,237,709 $ 6,162,100 $ 6,420,165
PART-TIME WAGES 327,206 334,394 413,100 419,800 464,100
ON CALL 3,398 9,668 9,910 23,100 25,400
OVERTIME 377,020 466,007 427,400 479,220 427,200
LONGEVITY 39,323 41,354 47,400 44,200 49,800
TERMINATION ACCRUAL PAY - - - - -
OTHER COMPENSATION - - - - -
HEALTH & DENTAL 895,083 893,770 955,800 889,100 1,008,800
TMRS 968,502 666,087 696,557 670,900 690,400
FICA 479,497 494,854 545,075 525,900 546,300
WORKERS COMPENSATION 59,012 63,492 85,300 92,700 84,100
ALLOWANCES 76,536 74,360 75,200 76,400 77,300
RETIREE BENEFITS - - - - 190,000
OTHER BENEFITS 64,684 296,358 416,300 411,300 394,000
EMPLOYEE RELATIONS 18,999 17,141 19,300 19,900 20,100
EMPLOYEE TUITION - - - - -
UNEMPLOYMENT CLAIMS - - - - -
THIRD PARTY ADMINISTRATOR - - - - -
WELLNESS PROGRAM - - - - -
RECRUITING & HIRING 11,768 11,091 - - -
PERSONNEL 9,060,160 9,233,364 9,929,051 9,814,620 10,397,665
OFFICE SUPPLIES 40,613 41,730 48,700 52,600 52,400
PRINTING - - - - -
APPREHENSION & JAILING 181 111 1,000 1,000 1,000
OPERATING SUPPLIES 141,310 153,377 178,126 167,025 178,625
CONSTRUCTION MATERIALS - - - - -
FUEL 212,487 169,924 174,100 94,800 98,200
EMERGENCY GENERATOR FUEL - 10,851 - 10,241 -
TREATMENT CHEMICALS 26,406 24,817 27,360 27,300 28,300
MISCELLANEOUS 45 - - - -
EQUIPMENT MAINTENANCE 71,740 89,592 112,950 112,400 120,900
VEHICLE MAINTENANCE 79,332 63,855 74,600 67,520 74,900
BUILDING & GROUNDS MAINTENANCE 78,170 221,417 192,300 186,900 196,800
SWIMMING POOL MAINTENANCE 27,993 89,810 77,167 77,700 117,900
DRAINAGE MAINTENANCE 28,096 20,299 29,000 18,000 18,000
STREET MAINTENANCE 46,358 46,301 37,000 48,000 45,000
TRAFFIC CONTROL MAINTENANCE 29,542 29,974 30,000 29,000 30,500
Page 25 of 125Page 25 of 125
GENERAL FUND 2014
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY ACCOUNT
Actual Actual Budget Estimated Budget
2011 2012 2013 2013 2014
TECHNOLOGY MAINTENANCE - - - - -
COMMUNICATION 70,056 72,572 87,657 85,080 92,480
ELECTRIC SERVICE 584,033 372,485 444,500 400,000 444,500
STREET LIGHTING - ELECTRIC SERVICE - - 120,000 100,000 120,000
NATURAL GAS SERVICE 20,565 23,794 25,000 30,000 30,000
TELEPHONE SERVICE - - - - -
OTHER UTILITIES - - - - -
CONSULTANTS 24,739 49,021 33,000 108,000 33,000
LEGAL 188,834 165,354 145,000 205,000 145,000
EQUIPMENT LEASE/RENTAL 38,194 43,042 44,763 42,625 43,700
FACILITIES RENTAL - - - - -
PROFESSIONAL DUES 20,793 25,090 26,202 25,579 27,887
PUBLICATIONS 13,933 9,164 12,200 14,495 14,600
TRAVEL & TRAINING 81,004 101,611 120,310 110,850 132,300
OTHER CONTRACTED SERVICES 635,839 787,762 761,190 714,100 884,300
INSTRUCTOR FEES 269,168 313,095 285,650 322,000 335,100
TRI-SPORTS 80,000 80,000 80,000 80,000 80,000
GENERAL LIABILITY INSURANCE 9,672 9,010 15,000 15,000 13,000
ERRORS & OMISSIONS 20,010 18,982 25,000 25,000 25,000
LAW ENFORCEMENT LIABILITY 12,487 10,776 14,000 14,000 16,000
CRIME COVERAGE FIDELITY 1,699 1,662 1,800 1,800 1,800
AUTO LIABILITY 24,832 18,362 38,000 38,000 35,000
AUTO PHYSICAL DAMAGE 17,221 17,443 17,500 17,500 19,000
UNDERGROUND STORAGE LIABILITY - - 707 707 775
REAL & PERSONAL PROPERTY 63,332 72,121 119,000 119,000 110,000
BOILER & MACHINERY - - - - -
DEDUCTIBLE 8,248 (121) 10,000 10,000 10,000
COMMUNITY RELATIONS 30,558 28,621 36,700 34,400 34,300
BOARDS AND COMMITTEES 3,385 4,058 4,000 4,000 4,000
ELECTION EXPENSE 12,266 - 13,000 9,800 10,000
FURNITURE & EQUIP < $5000 14,243 2,250 17,800 14,838 8,800
FURNITURE & FIXTURES - - - - -
TRUCKS - 18,997 - 18,997 -
OTHER EQUIPMENT 90,428 92,249 124,000 147,530 53,300
CONSTRUCTION COSTS - - 4,000 4,000 4,000
OTHER CONSTRUCTION COSTS - 44,480 17,500 17,500 -
TRANSFER TO CAPITAL RESERVE FUND 64,600 243,679 200,000 200,004 200,000
TRANSFER TO SOLID WASTE FUND - - - - -
TRANSFER TO VEHICLE REPLACEMENT
FUND 207,051 228,180 233,000 233,000 214,500
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 969,669 1,093,795 1,227,900 1,227,900 1,033,500
TRANSFER TO EQUIPMENT
REPLACEMENT FUND - 60,000 85,000 85,000 -
CONTINGENCY 49,876 1,325 70,989 45,000 45,000
OPERATING 4,409,006$ 4,970,913$ 5,442,671$ 5,413,191$ 5,183,367$
TOTAL EXPENDITURES 13,469,166 14,204,278$ 15,371,722$ 15,227,811$ 15,581,032$
Page 26 of 125Page 26 of 125
GENERAL FUND 2014
Administration
7%
Finance
13%
Police
25%
Fire
17%
Public Works
17%
Parks &
Recreation
19% Transfers Out
2%
2014 Budget by Department
Personnel
67%
Insurance
1%
Electricity &
Natural Gas
4%
Vehicle
Replacement
1%
Technology
Management
7%
Maintenance
4% Fuel
1%
Other operating
12%
Transfers
3%
Capital
0%
2014 Budget by Account
Page 27 of 125Page 27 of 125
GENERAL FUND 2014
GENERAL FUND
DETAIL STATEMENT OF REVENUES
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
CURRENT YEAR PROPERTY TAXES 7,898,326 7,467,784 8,055,600 8,003,500 8,500,000
PRIOR YEAR PROPERTY TAXES 21,672 16,546 17,500 9,600 10,000
PENALTY AND INTEREST 38,642 34,777 36,100 26,700 25,000
AD VALOREM TAXES 7,958,641 7,519,108 8,109,200 8,039,800 8,535,000
SALES TAX 997,318 1,003,897 1,011,400 1,010,000 1,000,000
SALES TAXES 997,318 1,003,897 1,011,400 1,010,000 1,000,000
MIXED BEVERAGE TAX 8,994 9,685 9,000 9,000 10,000
OTHER TAXES 8,994 9,685 9,000 9,000 10,000
ELECTRICITY 550,808 564,430 573,900 573,900 573,900
NATURAL GAS 166,698 141,342 155,300 151,200 151,200
TELEPHONE 273,369 293,917 287,000 297,600 298,000
CABLE 157,515 142,577 148,000 143,100 144,800
FRANCHISE TAXES 1,148,390 1,142,265 1,164,200 1,165,800 1,167,900
TOTAL TAXES 10,113,342 9,674,955 10,293,800 10,224,600 10,712,900
BUILDING PERMIT 172,537 252,963 120,000 222,500 200,000
PLUMBING PERMIT 65,646 62,961 49,400 50,538 50,000
HVAC PERMIT 42,491 47,941 30,000 75,300 35,000
FENCE AND SIDEWALK PERMIT 25,773 30,191 26,000 31,028 26,000
ENCROACHMENT PERMIT 200 100 - 200 -
ELECTRICAL PERMIT 33,961 33,487 25,000 38,840 34,000
TREE DISPOSITION FEE 19,155 28,101 20,000 35,000 25,000
LOW IMPACT INSPECTION FEE 9,895 14,275 10,000 10,000 15,000
HOUSING INSPECTION FEE - 50 - - -
ALARM PERMIT 38,638 43,046 9,800 44,000 44,000
DRAINAGE PERMIT 4,388 4,999 3,300 4,780 3,000
TREE REMOVAL PERMIT 250 300 500 500 500
FIRE SPRINKLER PERMITS 816 1,431 - 400 -
PET LICENSES 2,320 2,960 2,300 2,200 1,300
ALCOHOLIC BEVERAGE PERMIT 2,214 3,190 2,200 2,270 2,270
ELECTRICAL CONTRACTOR PERMIT 3,516 680 4,000 9,200 4,000
CONTRACTOR PERMIT 27,404 37,500 15,000 36,950 25,000
PERMITS, LICENSES AND FEES 449,204 564,174 317,500 563,706 465,070
PLAN CHECKING FEE 52,893 - 58,000 110,735 100,000
ZPC & ZBA FEES 3,526 5,350 6,000 4,000 5,000
BUILDING STANDARDS FEE 1,803 601 - 200 200
RE-INSPECTION FEE 2,775 50 5,000 600 350
PREMATURE WORK FEE 3,841 - 5,000 5,000 4,000
AMBULANCE SERVICE 120,713 134,354 141,700 122,500 128,100
CHILD SAFETY 16,435 16,990 17,000 16,800 16,800
ALARM MONITORING 328,785 713,887 659,300 666,360 660,000
OTHER FEES AND PERMITS 8,209 6,277 20,000 20,990 15,000
SENIOR SERVICES EVENTS 37,722 46,730 35,000 37,000 35,000
RENTALS - COMMUNITY BUILDING 14,450 30,449 16,000 22,000 18,000
Page 28 of 125Page 28 of 125
GENERAL FUND 2014
GENERAL FUND
DETAIL STATEMENT OF REVENUES
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
MEMBERSHIPS - RECREATION CENTER 177,859 220,945 170,000 215,864 161,898
DAY PASS - RECREATION CENTER 20,103 20,749 15,000 16,725 12,540
AQUATIC CLASS FEES - RECREATION
CENTER 176,480 199,811 160,000 188,960 141,720
CONTRACTOR USE FEES - RECREATION
CENTER 118,839 143,707 100,000 204,210 153,150
ATHLETIC LEAGUES - RECREATION
CENTER 20 - - - -
RENTALS - RECREATION CENTER - 158 - 100 -
POOL RENTAL - RECREATION CENTER 53 - - - -
MEMBERSHIPS - COLONIAL PARK 116,521 104,266 110,000 115,755 86,815
DAY PASS - COLONIAL PARK 65,984 63,039 66,000 52,080 39,060
COLONIAL PARK - SPECIAL EVENTS - - - 500 375
POOL RENTAL - COLONIAL PARK 42,830 46,679 46,600 35,308 26,480
PAVILION RENTAL - COLONIAL PARK 12,701 11,160 9,500 12,295 9,220
CONCESSIONS - COLONIAL PARK 10,264 - 5,000 - -
CONTRACTOR USE FEES - COLONIAL PARK - 24,316 16,500 25,420 19,070
MISCELLANEOUS - CULT & REC 395,193 416,680 311,500 431,550 323,790
FALSE ALARM FEE 64,482 (50,950) 5,000 400 -
PET IMPOUNDMENT 1,740 1,960 2,800 2,200 2,500
RESEARCH & COPIES 1,286 1,111 800 1,200 1,000
AUTO DECALS 275 253 300 250 250
CHARGES FOR SERVICES 1,795,782 2,160,728 1,982,000 2,309,202 1,960,318
MUNICPAL COURT FINES 254,240 194,387 217,000 171,100 168,000
TRAFFIC FINES 4,724 3,156 4,000 4,000 4,000
CHILD SAFETY FEE 178 825 300 300 300
FINES AND FORFEITURES 259,142 198,368 221,300 175,400 172,300
EARNINGS ON INVESTMENTS 21,274 17,403 14,000 17,400 14,000
INVESTMENT EARNINGS 21,274 17,403 14,000 17,400 14,000
Page 29 of 125Page 29 of 125
GENERAL FUND 2014
GENERAL FUND
DETAIL STATEMENT OF REVENUES
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
SOUTHSIDE PLACE 128,750 127,836 128,750 128,750 128,750
SALE OF CITY PROPERTY 3,228 - - - -
INSURANCE REFUNDS 45 - - - -
NSF CHECKS 250 245 100 35 100
RECOVERED BAD DEBT WRITEOFFS (17) - - - -
CASH OVER/SHORT (484) 3 - - -
MISCELLANEOUS 17,014 45,214 36,990 6,800 5,000
CYCLONE CYCLES 26,500 51,638 - 37,000 -
GOODE COMPANY 55,656 61,630 62,200 59,374 59,370
OTHER REVENUE 230,941 286,565 228,040 231,959 193,220
TRANSFER FROM WATER & SEWER FUND 725,000 1,250,004 1,250,000 1,250,000 725,000
TRANSFER FROM SOLID WASTE FUND 280,000 309,996 310,000 310,000 310,000
TRANSFERS IN 1,005,000 1,560,000 1,560,000 1,560,000 1,035,000
TOTAL REVENUE 13,874,686 14,462,192 14,616,640 15,082,267 14,552,808
Ad Valorem
Taxes
59%
Sales Taxes
7%
Franchise
Taxes
8%
Other Taxes
0%
Permits,
Licenses and
Fees
3%
Charges For
Services
14%
Fines and
Forfeitures
1%
Investment
Earnings
0%
Other Revenue
1%
Transfers In
7%
2014 Projected General Fund Revenue
Page 30 of 125Page 30 of 125
GENERAL FUND 2014
Page 31 of 125Page 31 of 125
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. (2014 Budget $926,800)
City Council – Costs directly associated with the City Council, including council salaries, legal
fees and election expenditures. (2014 Budget $192,590)
ADMINISTRATION DEPARTMENT 2014 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.
∗ Continue to ensure appropriate destruction of city records that are past required retention
date.
∗ Evaluate electronic evaluation system and, if necessary, consider other options.
∗ Evaluate an automated agenda process.
∗ Evaluate electronic recording device for Council Chambers.
∗ Implement NEOgov New Employee On-Boarding, Employee Training Track and Applicant
Tracking software
Page 32 of 125Page 32 of 125
BUDGET HIGHLIGHTS
∗ Authorized full-time employees – 5 (2013 authorized full-time employees – 5).
∗ Legal fees – $145,000 (2013 budget - $145,000)
∗ Technology Management Fund charges assessed - $89,200 (2013 budget - $82,700).
∗ Total budget - $1.119.390 (2013 total budget - $1,104,447).
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
Administration
Personnel 659,219$ 689,442$ 692,455$ 693,600$ 718,500$
Operating charges 226,756 159,458 223,100 216,900 215,500
Total 885,975 848,900 915,555 910,500 934,000
Council
Personnel 15,502 16,189 15,602 15,500 15,600
Operating charges 200,810 172,025 173,290 229,090 176,990
Total 216,312 188,214 188,892 244,590 192,590
Total Department 1,102,286$ 1,037,114$ 1,104,447$ 1,155,090$ 1,126,590$
ADMINISTRATION DEPARTMENT
Administration Department Staffing Schedule
2013 2014
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
Asst to the City
Manager 111 - 1 54,313 76,038
Executive
Asst./Deputy City
Secretary 207 1 - 43,286 60,601
HR Generalist 205 1 1 36,436 51,011
Total Administration 5 5
Salary Range
Determined by Council
Page 33 of 125Page 33 of 125
ADMINISTRATION DEPARTMENT
Administration Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
REGULAR WAGES $ 453,987 $ 485,071 $ 492,005 $ 493,000 $ 522,300
PART-TIME WAGES - 11,160 12,000 10,500 12,000
ON CALL - - - 1,800 2,600
OVERTIME 435 16 800 300 800
LONGEVITY 1,460 1,795 2,200 2,200 2,500
HEALTH & DENTAL 52,802 51,656 47,300 48,500 49,700
TMRS 74,576 52,942 51,471 51,500 54,100
FICA 30,143 31,853 38,779 38,000 39,300
WORKERS COMPENSATION 748 908 1,200 1,100 1,200
ALLOWANCES 23,538 22,727 23,000 23,000 23,000
OTHER BENEFITS 3,609 13,657 16,200 16,200 3,500
EMPLOYEE RELATIONS 6,416 6,566 7,500 7,500 7,500
RECRUITING & HIRING 11,505 11,091 - - -
PERSONNEL 659,219 689,442 692,455 693,600 718,500
OFFICE SUPPLIES 5,761 3,228 5,000 5,000 5,000
COMMUNICATION 30,906 32,547 35,000 34,400 38,500
LEGAL 16,379 7,898 - - -
EQUIPMENT LEASE/RENTAL 9,904 9,643 11,000 11,000 11,000
PROFESSIONAL DUES 6,985 7,288 6,300 6,300 6,300
PUBLICATIONS 6,176 4,136 6,600 6,600 2,000
TRAVEL & TRAINING 10,468 17,610 17,000 13,000 17,000
OTHER CONTRACTED SERVICES - - 13,000 11,400 -
COMMUNITY RELATIONS 901 577 1,500 1,500 1,500
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 89,400 75,204 82,700 82,700 89,200
CONTINGENCY 49,876 1,325 45,000 45,000 45,000
OPERATING 226,756 159,458 223,100 216,900 215,500
ADMINISTRATION DIVISION TOTAL 885,975$ 848,900$ 915,555$ 910,500$ 934,000$
Page 34 of 125Page 34 of 125
ADMINISTRATION DEPARTMENT
City Council Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
REGULAR WAGES $ 14,400 $ 14,400 $ 14,400 $ 14,400 $ 14,400
FICA 1,102 1,773 1,102 1,100 1,100
WORKERS COMPENSATION - 16 100 - 100
PERSONNEL 15,502 16,189 15,602 15,500 15,600
LEGAL 172,455 157,456 145,000 205,000 145,000
PROFESSIONAL DUES 1,740 1,380 690 690 690
PUBLICATIONS 45 - 100 100 6,800
TRAVEL & TRAINING 6,869 7,828 7,000 6,000 7,000
COMMUNITY RELATIONS 7,434 5,361 7,500 7,500 7,500
ELECTION EXPENSE 12,266 - 13,000 9,800 10,000
OPERATING 200,810 172,025 173,290 229,090 176,990
CITY COUNCIL DIVISION TOTAL 216,312$ 188,214$ 188,892$ 244,590$ 192,590$
Page 35 of 125Page 35 of 125
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. (2014 Budget - $814,575)
Municipal Court – Administers the City’s municipal court. (2014 Budget - $248,335)
City-Wide – Provides for expenditures, such as insurance and utilities, which cannot be allocated
to other departments in a satisfactory way. (2014 Budget - $1,063,375)
FINANCE DEPARTMENT 2014 GOALS
∗ Review and update, as necessary, the City’s financial policies.
∗ Review and update, as necessary, all financial processes such as financial reporting and
auditing, accounts payable, payroll, utility billing, and municipal court.
∗ Implement automated timekeeping system.
∗ Begin Government Finance internship program. .
∗ Continuation of 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 – 5 (2013 authorized full-time employees – 6).
∗ Total budget - $2,126,285 (2013 total budget - $1,587,836).
Page 36 of 125Page 36 of 125
2
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
Finance
Personnel 418,874$ 428,426$ 440,715$ 384,900$ 394,000$
Operating charges 352,144 336,498 343,500 343,375 361,900
Capital - - - 500 -
Total 771,019 764,924 784,215 728,775 755,900
Municipal Court
Personnel 203,700 206,136 228,064 219,500 224,785
Operating charges 25,109 18,863 23,550 23,480 23,550
Total 228,810 224,999 251,614 242,980 248,335
City-Wide Charges
Operating charges 749,612 533,737 552,007 527,007 1,063,375
Total 749,612 533,737 552,007 527,007 1,063,375
Total Department 1,749,440$ 1,523,660$ 1,587,836$ 1,498,762$ 2,067,610$
Finance Department Staffing Schedule
2013 2014
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 1 34,053 47,673
Municipal Court
Court Clerk 208 1 1 47,615 66,660
Total Finance 6 5
FINANCE DEPARTMENT
Salary Range
Page 37 of 125Page 37 of 125
Finance Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
REGULAR WAGES $ 293,315 $ 302,383 $ 311,323 $ 275,000 $ 270,500
PART-TIME WAGES - - - - 15,000
OVERTIME 880 788 1,000 700 1,000
LONGEVITY 1,260 1,505 1,800 1,600 700
HEALTH & DENTAL 42,207 45,773 41,400 32,000 40,000
TMRS 47,190 32,362 32,665 28,000 29,300
FICA 22,228 22,758 24,027 20,000 24,100
WORKERS COMPENSATION 460 554 900 700 800
ALLOWANCES 6,890 6,840 6,900 6,900 6,900
OTHER BENEFITS 2,782 12,558 18,200 17,000 2,700
EMPLOYEE RELATIONS 1,661 2,906 2,500 3,000 3,000
PERSONNEL 418,874 428,426 440,715 384,900 394,000
OFFICE SUPPLIES 9,774 9,158 9,300 9,300 9,300
OPERATING SUPPLIES - 90 - - -
EQUIPMENT MAINTENANCE 205 985 500 2,100 500
COMMUNICATION 3,458 4,878 6,400 6,400 6,400
EQUIPMENT LEASE/RENTAL 7,671 8,051 4,800 4,600 4,800
FACILITIES RENTAL - - - - -
PROFESSIONAL DUES 1,393 1,482 1,900 1,500 1,800
PUBLICATIONS 746 159 300 175 300
TRAVEL & TRAINING 5,658 10,430 8,600 8,600 9,500
OTHER CONTRACTED
SERVICES 239,206 239,860 241,000 240,000 241,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND
84,034 61,404 70,700 70,700 88,300
OPERATING 352,144 336,498 343,500 343,375 361,900
FURNITURE & EQUIP <$5000 - - - 500 -
CAPITAL OUTLAY - - - 500 -
FINANCE DIVISION TOTAL 771,019$ 764,924$ 784,215$ 728,775$ 755,900$
FINANCE DEPARTMENT
Page 38 of 125Page 38 of 125
4
Municipal Court Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
REGULAR WAGES $ 145,603 $ 150,239 $ 160,545 $ 157,100 $ 168,585
OVERTIME 4,978 3,728 8,000 5,000 5,000
LONGEVITY 1,950 2,080 2,200 2,200 2,300
HEALTH & DENTAL 22,237 21,843 20,000 21,200 22,000
TMRS 16,558 11,292 17,757 15,000 12,100
FICA 10,848 11,451 13,062 12,500 13,100
WORKERS COMPENSATION 242 275 400 400 400
OTHER BENEFITS 1,283 5,228 6,100 6,100 1,300
PERSONNEL 203,700 206,136 228,064 219,500 224,785
OFFICE SUPPLIES 284 1,109 500 500 500
COMMUNICATION 438 336 750 750 750
PROFESSIONAL DUES 290 345 400 330 400
PUBLICATIONS 506 47 600 600 600
TRAVEL & TRAINING 3,775 2,179 3,300 3,300 3,300
OTHER CONTRACTED 19,817 14,848 18,000 18,000 18,000
OPERATING 25,109 18,863 23,550 23,480 23,550
MUNICIPAL COURT
DIVISION TOTAL 228,810$ 224,999$ 251,614$ 242,980$ 248,335$
FINANCE DEPARTMENT
Page 39 of 125Page 39 of 125
City-Wide Division Budget Detail by Line Item
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
RETIREE BENEFITS $ - $ - $ - $ - $ 190,000
OTHER BENEFITS - - - - 328,800
ELECTRIC SERVICE 584,033 372,485 180,000 170,000 180,000
STREET LIGHTING - ELECTRIC
SERVICE - - 120,000 100,000 120,000
NATURAL GAS SERVICE 20,565 23,794 25,000 30,000 30,000
GENERAL LIABILITY
INSURANCE 9,672 9,010 15,000 15,000 13,000
ERRORS & OMISSIONS 20,010 18,982 25,000 25,000 25,000
CRIME COVERAGE FIDELITY 1,699 1,662 1,800 1,800 1,800
AUTO LIABILITY 24,832 18,362 38,000 38,000 35,000
AUTO PHYSICAL DAMAGE 17,221 17,443 17,500 17,500 19,000
UNDERGROUND STORAGE
LIABILITY - - 707 707 775
REAL & PERSONAL
PROPERTY 63,332 72,121 119,000 119,000 110,000
DEDUCTIBLE 8,248 (121) 10,000 10,000 10,000
CITY-WIDE DIVISION TOTAL 749,612$ 533,737$ 552,007$ 527,007$ 1,063,375$
FINANCE DEPARTMENT
Page 40 of 125Page 40 of 125
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. (2014 Budget - $3,142,465)
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. (2014 Budget - $742,600)
POLICE DEPARTMENT 2014 GOALS
∗ Create training cooperative with other area law enforcement agencies to provide low cost
high quality training to officers.
∗ Further utilization of the department’s Patrol Bicycle program.
∗ Develop and deploy an Emergency Vehicle Operations course for all police personnel
∗ Enroll senior dispatchers in train-the-trainer courses that will allow in-house training of
mandated courses and basic and mid level courses for telecommunications officers.
∗ Continue proactive activities in the detective division. Fill the two vacant officer positions to
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…
POLICE DEPARTMENT BUDGET HIGHLIGHTS
∗ Authorized full-time employees – 35 (2013 authorized full-time employees – 35)
∗ Total budget - $3,885,065 (2013 total budget - $3,879,543)
Page 41 of 125Page 41 of 125
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
Patrol
Personnel 2,093,357$ 2,203,624$ 2,410,420$ 2,386,200$ 2,445,915$
Operating charges 399,454 657,666 683,750 674,495 691,550
Capital - 29,370 - 23,430 5,000
Total 2,492,811 2,890,661 3,094,170 3,084,125 3,142,465
Support Services
Personnel 696,921 638,322 780,373 716,120 740,100
Operating charges 598 763 5,000 2,500 2,500
Total 697,519 639,085 785,373 718,620 742,600
Total Department 3,190,331$ 3,529,746$ 3,879,543$ 3,802,745$ 3,885,065$
Police Department Staffing Schedule
2013 2014
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
Supervisor 208 1 1 47,615 66,660
Support Services
Administrative
Assistant 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
Page 42 of 125Page 42 of 125
Patrol Division Line Item
Budget
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
REGULAR WAGES $ 1,323,685 $ 1,368,487 $ 1,533,015 $ 1,500,000 $ 1,601,015
OVERTIME 165,092 220,673 200,000 220,000 200,000
LONGEVITY 7,137 7,663 9,400 8,400 8,800
HEALTH & DENTAL 205,096 217,648 205,300 205,000 260,900
TMRS 234,581 166,567 181,211 175,000 182,200
FICA 109,744 117,353 133,294 127,400 134,300
WORKERS COMPENSATION 21,965 24,620 31,300 36,000 33,200
ALLOWANCES 7,578 6,628 6,900 6,900 6,900
OTHER BENEFITS 15,160 72,198 107,500 105,000 16,100
EMPLOYEE RELATIONS 3,095 1,788 2,500 2,500 2,500
RECRUITING & HIRING 224 - - - -
PERSONNEL 2,093,357 2,203,624 2,410,420 2,386,200 2,445,915
OFFICE SUPPLIES 7,025 8,119 6,900 8,600 8,600
APPREHENSION & JAILING 181 111 1,000 1,000 1,000
OPERATING SUPPLIES 26,304 26,309 24,500 24,500 27,000
FUEL 38 66,993 69,900 60,000 61,800
EQUIPMENT MAINTENANCE 356 650 10,000 10,000 10,000
VEHICLE MAINTENANCE - 20 - 20 37,800
COMMUNICATION 1,654 839 2,000 2,000 2,000
CONSULTANTS 2,991 3,085 3,000 3,000 3,000
EQUIPMENT LEASE/RENTAL 4,216 4,959 6,000 4,925 6,000
PROFESSIONAL DUES 1,681 879 1,850 1,850 1,850
PUBLICATIONS 339 900 1,400 1,400 1,400
TRAVEL & TRAINING 17,057 13,724 19,000 19,000 19,000
LAW ENFORCEMENT
LIABILITY 12,487 10,776 14,000 14,000 16,000
COMMUNITY RELATIONS 27 - 1,000 1,000 1,000
REPLACEMENT FUND 98,210 101,712 105,000 105,000 102,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 226,888 418,591 418,200 418,200 393,100
OPERATING 399,454 657,666 683,750 674,495 691,550
OTHER EQUIPMENT - 29,370 - 23,430 5,000
CAPITAL - 29,370 - 23,430 5,000
PATROL DIVISION TOTAL 2,492,811$ 2,890,661$ 3,094,170$ 3,084,125$ 3,142,465$
POLICE DEPARTMENT
Page 43 of 125Page 43 of 125
Support Services Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
REGULAR WAGES $ 428,365 $ 381,810 $ 475,730 $ 425,000 $ 475,100
ON CALL - - - 1,100 1,500
OVERTIME 71,328 80,929 79,000 92,520 79,000
LONGEVITY 3,056 3,025 2,900 2,900 3,700
HEALTH & DENTAL 67,825 60,093 89,200 70,000 73,200
TMRS 78,650 48,598 57,988 51,800 56,200
FICA 38,304 35,493 42,655 40,000 41,500
WORKERS COMPENSATION 777 778 1,200 1,100 1,100
ALLOWANCES 1,913 2,040 2,100 2,100 2,100
OTHER BENEFITS 6,703 25,557 29,600 29,600 6,700
PERSONNEL 696,921 638,322 780,373 716,120 740,100
OPERATING SUPPLIES - - 2,500 - -
TRAVEL & TRAINING 598 763 2,500 2,500 2,500
OPERATING 598 763 5,000 2,500 2,500
COMMUNICATIONS
DIVISION TOTAL 697,519$ 639,085$ 785,373$ 718,620$ 742,600$
POLICE DEPARTMENT
Page 44 of 125Page 44 of 125
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 2014 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
∗ Continue to provide public education & fire prevention programs conducted within West
University Place schools.
∗ Continue to provide life saving community education programs to the residents and
employees of the City.
∗ Promote the Community Emergency Response Team (CERT) Program.
FIRE DEPARTMENT BUDGET HIGHLIGHTS
∗ Authorized full-time employees – 23 (2013 authorized full-time employees – 23).
∗ Total budget - $2,640,780 (2013 total budget - $2,788,416).
Page 45 of 125Page 45 of 125
58
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
Fire
Personnel 2,274,890$ 2,282,483$ 2,354,816$ 2,436,900$ 2,241,680$
Operating charges 276,621 348,595 339,900 316,300 355,600
Capital 20,033 46,225 93,700 113,435 43,500
Total 2,571,544 2,677,302 2,788,416 2,866,635 2,640,780
Total Department 2,571,544$ 2,677,302$ 2,788,416$ 2,866,635$ 2,640,780$
Fire Department Staffing Schedule
2013 2014
Position Grade Budget Budget Minimum Maximum
Fire Department
Fire Chief III 1 1 92,504 124,880
Fire Marshal /
Assistant Chief 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
Page 46 of 125Page 46 of 125
Fire Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
REGULAR WAGES $ 1,469,526 $ 1,498,367 $ 1,499,204 $ 1,594,000 $ 1,516,580
PART-TIME WAGES 8,870 - - - -
OVERTIME 101,407 117,611 100,000 120,000 100,000
LONGEVITY 13,737 13,803 15,300 14,100 16,700
HEALTH & DENTAL 257,573 250,295 283,400 260,000 273,000
TMRS 254,002 170,270 167,905 164,500 164,500
FICA 120,041 120,188 123,507 122,400 121,000
WORKERS COMPENSATION 20,851 21,082 25,300 22,800 23,500
ALLOWANCES 8,930 8,880 8,900 8,900 8,900
OTHER BENEFITS 16,132 80,980 129,100 128,000 15,300
EMPLOYEE RELATIONS 3,820 1,007 2,200 2,200 2,200
PERSONNEL 2,274,890 2,282,483 2,354,816 2,436,900 2,241,680
OFFICE SUPPLIES 3,531 3,093 3,000 3,000 3,000
OPERATING SUPPLIES 28,314 32,071 42,000 42,000 42,000
FUEL - 14,384 14,800 13,200 13,600
EQUIPMENT MAINTENANCE 16,715 15,149 16,000 16,000 16,000
VEHICLE MAINTENANCE 13,915 18,711 15,000 18,000 18,000
COMMUNICATION 647 189 500 500 500
PROFESSIONAL DUES 3,225 3,919 3,200 3,200 4,800
PUBLICATIONS 922 1,099 1,500 1,500 1,500
TRAVEL & TRAINING 18,870 18,655 20,000 20,000 26,000
OTHER CONTRACTED
SERVICES 27,921 27,591 52,600 27,600 52,600
COMMUNITY RELATIONS 4,123 3,444 4,000 4,000 4,000
TRANSFER TO VEHICLE
REPLACEMENT FUND 25,209 35,292 32,000 32,000 34,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 133,230 174,996 135,300 135,300 139,600
OPERATING 276,621 348,595 339,900 316,300 355,600
FURNITURE & EQUIP <$5000 - 325 - 738 -
TRUCKS - 18,997 - 18,997 -
OTHER EQUIPMENT 20,033 26,904 93,700 93,700 43,500
CAPITAL 20,033 46,225 93,700 113,435 43,500
FIRE DIVISION TOTAL 2,571,544$ 2,677,302$ 2,788,416$ 2,866,635$ 2,640,780$
FIRE DEPARTMENT
Page 47 of 125Page 47 of 125
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. (2014 Budget - $461,360)
Development Services – Enforces the City’s building, plumbing and electrical codes to ensure
the construction and maintenance of safe residential and commercial structures. (2014
Budget - $416,647)
Streets & Drainage – Maintains the City’s streets and storm water drainage system. (2014
Budget -$214,200)
Facilities Management – Maintains the City’s buildings and related equipment. (2014 Budget -
$632,850)
General Services – Provides fleet maintenance service and maintains the City’s traffic control
systems. (2014 Budget - $610,770)
Planning – Enforces the City’s zoning ordinances. (2014 Budget - $335,235)
PUBLIC WORKS DEPARTMENT 2014 GOALS
∗ Continue monitoring and reporting of neighboring agencies 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).
∗ Continue funding sources for major equipment replacement and pay-as-you -go Capital
Improvement Projects.
Page 48 of 125Page 48 of 125
PUBLIC WORKS DEPARTMENT 2014 GOALS (cont’d)
∗ Continue to refine the Comprehensive Policy and Procedure Manuals for maintenance
divisions.
∗ Implement citywide anti-idling policy for city vehicles.
∗ 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 new vehicle maintenance software.
∗ Continue inspection programs to ensure compliance with MUTCD minimum retro
reflectivity levels for regulatory signs.
∗ Continue enhancements to the equipment replacement guidelines for major 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 – 19 (2013 authorized full-time employees – 20)
∗ Total budget - $2,671,062 (2013 total budget - $2,852,475)
Page 49 of 125Page 49 of 125
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
Public Works Administration
Personnel 307,707$ 306,541$ 315,871$ 312,500$ 331,460$
Operating charges 204,332 218,794 226,250 225,600 129,900
Capital - - 5,000 5,000 -
Total 512,039 525,335 547,121 543,100 461,360
Development Services
Personnel 355,507 376,368 387,740 387,000 392,900
Operating charges 16,933 19,325 21,267 20,829 23,747
Capital - - - - -
Total 372,440 395,693 409,007 407,829 416,647
Streets & Drainage
Personnel 82,703 97,482 140,633 130,800 124,650
Operating charges 92,142 113,235 97,050 92,600 89,550
Total 174,845 210,717 237,683 223,400 214,200
Facilities Management
Personnel 169,692 173,729 177,438 174,300 181,550
Operating charges 292,837 450,732 393,300 384,641 449,700
Capital 55,255 45,955 19,000 19,100 1,600
Total 517,784 670,416 589,738 578,041 632,850
General Services
Personnel 393,633 363,980 397,934 377,500 406,270
Operating charges 412,160 259,657 291,100 204,100 188,500
Capital 18,061 36,425 41,600 41,400 16,000
Total 823,855 660,062 730,634 623,000 610,770
Planning
Personnel 220,238 250,952 257,342 243,300 261,230
Operating charges 56,019 57,247 76,950 148,305 74,005
Capital - - 4,000 - -
Total 276,256 308,199 338,292 391,605 335,235
Total Department 2,677,219$ 2,770,422$ 2,852,475$ 2,766,975$ 2,671,062$
PUBLIC WORKS DEPARTMENT
Page 50 of 125Page 50 of 125
Public Works Staffing Schedule (General Fund)
2013 2014
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 - 39,351 55,092
Secretary 203 1 - 31,825 44,555
Administrative Assistant 205 - 1 36,436 51,011
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 19
Salary Range
Page 51 of 125Page 51 of 125
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
REGULAR WAGES $ 217,221 $ 223,230 $ 229,104 $ 226,500 $ 240,860
OVERTIME 3,688 1,959 3,000 3,000 2,000
LONGEVITY 1,685 1,865 2,100 1,900 2,300
HEALTH & DENTAL 21,342 20,710 19,000 19,000 30,100
TMRS 35,816 24,297 24,353 24,400 25,300
FICA 15,872 16,145 17,914 17,500 18,200
WORKERS COMPENSATION 380 416 700 700 700
ALLOWANCES 6,890 6,840 6,900 6,900 6,900
OTHER BENEFITS 2,082 8,067 9,700 9,500 2,000
EMPLOYEE RELATIONS 2,732 3,011 3,100 3,100 3,100
PERSONNEL 307,707 306,541 315,871 312,500 331,460
OFFICE SUPPLIES 6,392 8,216 10,700 11,400 11,000
OPERATING SUPPLIES 4,098 2,840 800 800 500
EQUIPMENT MAINTENANCE 898 2,063 1,750 1,100 1,500
COMMUNICATION 445 219 1,000 800 1,000
ELECTRIC SERVICE - - 15,000 15,000 15,000
CONSULTANTS 21,748 45,936 30,000 30,000 30,000
EQUIPMENT LEASE/RENTAL 5,872 7,028 7,200 6,800 6,800
PROFESSIONAL DUES 2,113 1,977 1,600 1,700 1,500
TRAVEL & TRAINING 344 4,032 3,200 3,200 3,000
OTHER CONTRACTED
SERVICES 1,570 460 1,000 900 1,000
COMMUNITY RELATIONS 394 524 1,000 900 1,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 160,458 145,500 153,000 153,000 57,600
OPERATING 204,332 218,794 226,250 225,600 129,900
FURNITURE & EQUIP <$5000 - - 5,000 5,000 -
CAPITAL - - 5,000 5,000 -
PUBLIC WORKS
ADMINISTRATION
DIVISION TOTAL 512,039$ 525,335$ 547,121$ 543,100$ 461,360$
Public Works Administration Division Line
PUBLIC WORKS DEPARTMENT
Page 52 of 125Page 52 of 125
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
REGULAR WAGES $ 247,422 $ 270,520 $ 275,725 $ 274,000 $ 293,100
OVERTIME 8,410 2,376 4,000 4,000 4,000
LONGEVITY 1,705 2,030 2,400 2,400 2,100
HEALTH & DENTAL 32,012 33,817 31,100 33,000 34,200
TMRS 40,504 28,773 29,336 29,000 30,400
FICA 19,588 20,918 21,579 21,000 22,400
WORKERS COMPENSATION 798 929 1,200 1,100 1,200
ALLOWANCES 2,040 2,040 2,100 2,100 2,100
OTHER BENEFITS 2,989 14,916 20,300 20,300 3,100
EMPLOYEE RELATIONS - 50 - 100 300
RECRUITING & HIRING 39 - - - -
PERSONNEL 355,507 376,368 387,740 387,000 392,900
OFFICE SUPPLIES 1,042 950 1,500 1,500 1,500
OPERATING SUPPLIES 1,447 3,041 3,000 3,000 6,000
FUEL - - - 1,200 1,300
EQUIPMENT MAINTENANCE 828 - - - -
VEHICLE MAINTENANCE 124 - - - 1,900
COMMUNICATION 955 663 3,480 1,500 1,500
EQUIPMENT LEASE/RENTAL 993 1,490 1,500 1,500 1,500
PROFESSIONAL DUES 575 831 747 609 747
PUBLICATIONS 635 2,718 500 2,620 500
TRAVEL & TRAINING 3,607 2,973 4,940 3,300 4,000
OTHER CONTRACTED
SERVICES - - - 100 -
COMMUNITY RELATIONS 319 250 600 500 300
TRANSFER TO VEHICLE
REPLACEMENT FUND 6,407 6,408 5,000 5,000 4,500
OPERATING 16,933 19,325 21,267 20,829 23,747
DEVELOPMENT SERVICES
DIVISION TOTAL 372,440$ 395,693$ 409,007$ 407,829$ 416,647$
Development Services Division Line Item
PUBLIC WORKS DEPARTMENT
Page 53 of 125Page 53 of 125
Streets & Drainage Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
REGULAR WAGES $ 51,653 $ 56,028 $ 81,122 $ 75,000 $ 78,850
ON CALL 2,115 2,460 3,800 4,000 3,800
OVERTIME 5,128 11,818 6,000 10,000 10,000
LONGEVITY 264 280 500 500 600
HEALTH & DENTAL 7,981 8,012 19,900 12,000 12,300
TMRS 9,214 7,339 9,110 9,100 9,000
FICA 4,516 5,367 6,701 6,900 6,700
WORKERS COMPENSATION 1,039 1,380 2,200 2,000 2,000
OTHER BENEFITS 792 4,762 11,100 11,100 1,200
EMPLOYEE RELATIONS - 35 200 200 200
PERSONNEL 82,703 97,482 140,633 130,800 124,650
OPERATING SUPPLIES 2,978 1,372 2,000 1,500 1,000
FUEL - 1,317 2,200 3,600 3,800
EQUIPMENT MAINTENANCE 2,350 425 1,000 500 500
DRAINAGE MAINTENANCE 28,096 20,299 29,000 18,000 18,000
STREET MAINTENANCE 46,358 46,301 37,000 48,000 45,000
TRAFFIC CONTROL 247 - - - -
COMMUNICATION - - 2,500 2,000 2,000
TRAVEL & TRAINING - - 350 - 250
OTHER CONTRACTED 6,044 34,905 12,500 10,000 10,000
COMMUNITY RELATIONS - - 2,500 1,000 1,000
TRANSFER TO VEHICLE
REPLACEMENT FUND 6,069 8,616 8,000 8,000 8,000
OPERATING 92,142 113,235 97,050 92,600 89,550
STREETS & DRAINAGE
DIVISION TOTAL 174,845$ 210,717$ 237,683$ 223,400$ 214,200$
PUBLIC WORKS DEPARTMENT
Page 54 of 125Page 54 of 125
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
REGULAR WAGES $ 108,745 $ 111,222 $ 113,203 $ 111,500 $ 119,050
ON CALL - 953 2,800 2,800 2,800
OVERTIME 3,118 4,528 5,000 3,400 5,000
LONGEVITY 300 425 600 - 700
HEALTH & DENTAL 26,128 25,923 23,500 25,000 26,000
TMRS 17,826 12,389 12,350 12,000 12,700
FICA 8,213 8,580 9,085 8,700 9,300
WORKERS COMPENSATION 2,027 2,424 2,700 2,700 2,600
ALLOWANCES 2,040 2,040 2,100 2,100 2,100
OTHER BENEFITS 1,295 5,246 6,100 6,100 1,300
PERSONNEL 169,692 173,729 177,438 174,300 181,550
OFFICE SUPPLIES - 71 300 100 200
OPERATING SUPPLIES 3,691 1,292 3,700 2,000 4,000
FUEL - 5,541 5,400 1,200 1,300
EMERGENCY GENERATOR
FUEL - 10,851 - 10,241 -
EQUIPMENT MAINTENANCE 31,846 40,985 54,500 53,500 52,000
VEHICLE MAINTENANCE - - - - 2,600
BUILDING & GROUNDS
MAINTENANCE 46,260 61,493 64,600 59,100 67,000
EQUIPMENT LEASE/RENTAL 19 - - - -
PROFESSIONAL DUES 235 324 1,600 1,300 1,000
PUBLICATIONS 503 - - - -
TRAVEL & TRAINING - 4,503 5,200 4,200 5,500
OTHER CONTRACTED
SERVICES 201,067 316,456 248,000 243,000 295,300
TRANSFER TO VEHICLE
REPLACEMENT FUND 9,216 9,216 10,000 10,000 9,500
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND - - - - 11,300
OPERATING 292,837 450,732 393,300 384,641 449,700
OTHER EQUIPMENT 55,255 1,475 1,500 1,600 1,600
OTHER CONSTRUCTION
COSTS - 44,480 17,500 17,500 -
CAPITAL 55,255 45,955 19,000 19,100 1,600
FACILITY MAINTENANCE
TOTAL 517,784$ 670,416$ 589,738$ 578,041$ 632,850$
Facility Maintenance Division Line Item
PUBLIC WORKS DEPARTMENT
Page 55 of 125Page 55 of 125
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
REGULAR WAGES $ 259,192 $ 233,663 $ 254,505 $ 235,000 $ 264,670
PART-TIME WAGES 18 - - - -
ON CALL - 3,270 - 10,000 11,200
OVERTIME 6,562 8,600 8,000 8,000 8,000
LONGEVITY 1,955 1,694 1,400 1,400 1,700
HEALTH & DENTAL 54,569 47,913 65,000 50,000 63,000
TMRS 42,154 27,733 27,443 25,000 27,700
FICA 19,719 19,508 20,186 20,000 20,300
WORKERS COMPENSATION 3,594 4,347 4,300 11,000 4,200
ALLOWANCES 2,040 2,040 2,100 2,100 2,100
OTHER BENEFITS 3,161 14,625 14,700 14,700 3,100
EMPLOYEE RELATIONS 668 587 300 300 300
PERSONNEL 393,633 363,980 397,934 377,500 406,270
OFFICE SUPPLIES 669 736 600 500 600
OPERATING SUPPLIES 14,381 10,717 14,100 13,100 12,900
FUEL 212,449 73,846 73,800 4,800 5,000
EQUIPMENT MAINTENANCE 10,444 8,900 6,500 6,500 3,900
VEHICLE MAINTENANCE 65,294 45,116 59,600 49,500 11,500
TRAFFIC CONTROL
MAINTENANCE 29,294 29,974 30,000 29,000 30,500
COMMUNICATION 126 - - - 2,000
ELECTRIC SERVICE - - 8,000 6,000 8,000
EQUIPMENT LEASE/RENTAL 523 774 800 800 800
PROFESSIONAL DUES - 2,255 3,100 2,900 3,400
PUBLICATIONS 3,519 - 500 500 500
TRAVEL & TRAINING 2,873 4,072 9,500 8,500 12,500
OTHER CONTRACTED
SERVICES 27,670 32,767 30,000 28,000 32,000
COMMUNITY RELATIONS 2,000 2,584 2,600 2,000 2,000
TRANSFER TO VEHICLE
REPLACEMENT FUND 42,919 47,916 52,000 52,000 33,500
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND - - - - 29,400
OPERATING 412,160 259,657 291,100 204,100 188,500
FURNITURE & EQUIP <$5000 2,921 1,925 8,800 8,600 8,800
OTHER EQUIPMENT 15,140 34,500 28,800 28,800 3,200
CONSTRUCTION COSTS - - 4,000 4,000 4,000
CAPITAL 18,061 36,425 41,600 41,400 16,000
GENERAL SERVICES
DIVISION TOTAL 823,855$ 660,062$ 730,634$ 623,000$ 610,770$
General Services Division Line Item Budget
PUBLIC WORKS DEPARTMENT
Page 56 of 125Page 56 of 125
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
REGULAR WAGES $ 156,717 $ 181,023 $ 186,217 $ 175,000 $ 193,830
OVERTIME 116 4,365 2,500 2,500 2,500
LONGEVITY 1,463 1,815 2,000 2,000 2,200
HEALTH & DENTAL 22,212 20,638 21,300 20,000 24,500
TMRS 24,894 19,573 19,835 19,300 20,000
FICA 11,592 14,006 14,590 13,000 14,700
WORKERS COMPENSATION 255 345 500 1,100 400
ALLOWANCES 1,200 1,200 1,200 1,200 1,200
OTHER BENEFITS 1,788 7,961 9,200 9,200 1,900
EMPLOYEE RELATIONS - 25 - - -
PERSONNEL 220,238 250,952 257,342 243,300 261,230
OFFICE SUPPLIES 1,514 1,046 2,000 3,800 3,800
OPERATING SUPPLIES 2,594 2,587 3,220 3,225 3,225
FUEL - - - 3,600 3,800
CONSULTANTS - - - 75,000 -
VEHICLE MAINTENANCE - 7 - - 500
COMMUNICATION 3,267 2,460 4,530 5,130 5,130
ELECTRIC SERVICE - - 1,500 1,000 1,500
PROFESSIONAL DUES 127 706 1,000 1,000 1,000
PUBLICATIONS 542 105 700 1,000 1,000
TRAVEL & TRAINING 631 1,960 3,000 3,550 3,550
OTHER CONTRACTED
SERVICES 40,633 42,976 55,000 45,000 45,000
COMMUNITY RELATIONS 1,500 193 - - -
TRANSFER TO VEHICLE
REPLACEMENT FUND 5,209 5,208 6,000 6,000 5,500
OPERATING 56,019 57,247 76,950 148,305 74,005
FURNITURE & EQUIP <$5000 - - 4,000 - -
CAPITAL - - 4,000 - -
PLANNING DIVISION
TOTAL 276,256$ 308,199$ 338,292$ 391,605$ 335,235$
Planning Division Line Item Budget
PUBLIC WORKS DEPARTMENT
Page 57 of 125Page 57 of 125
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.
(2014 Budget - $502,050)
Senior Services – Provides transportation, leisure and social services for the senior citizens of
West University Place. (2014 Budget - $287,015)
Recreation Center – Cost center for the operation of the pool and recreation facilities at the
West University Place Recreation Center. (2014 Budget - $1,242,145)
Parks Management – (Formerly Facilities Maintenance) - Maintains the City’s parks and
landscaping. (2014 Budget - $550,715)
Colonial Park Pool – Operation of the pool at Colonial Park. (2014 Budget - $408,000)
PARKS AND RECREATION DEPARTMENT 2014 GOALS
∗ Update the 2000 WUP Parks Master Plan.
∗ Develop a Parks & Facilities Naming Rights Policy and Sponsorship Catalog.
∗ Form a Youth Council to assist staff in developing and implementing programs and
activities for WUP junior high and high school age students.
∗ 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 $1,250,000.00 in revenue in 2014 through fee-based leisure program offerings,
recreational facilities membership sales and facility rentals.
∗ Continue efforts in growing the number of residents who participate in the Senior Services
Divisions leisure program offerings, with active support from both the Good Neighbor
Team and the Senior Board.
Page 58 of 125Page 58 of 125
PARKS AND RECREATION DEPARTMENT 2014 GOALS (cont’d)
∗ 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 our older adult population prefers.
∗ Partner with the Friends of West University Place Parks in facilitating the following
projects:
• Reforestation of Parks System
• Replacement of Turf at Colonial Park – East End Green Space
• Replacement of Picnic Tables & Park Benches
• Wier Park Basketball Court Upgrades
• Replacement of ADA swings @ Wier and Colonial Park Playgrounds
• Wier Park Tennis Court Upgrades
• Park Entry Signs: 6 total
∗ 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.
∗ Continue to work with the Administration and IT Departments in the area of growing and
promoting the citywide social networking initiatives.
∗ Continue our recruiting, hiring, training and retention efforts for the Recreation Division’s
year-round 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 (2013 authorized full-time employees – 11)
∗ Total budget - $2,989,925. (2012 total budget - $2,874,005)
Page 59 of 125Page 59 of 125
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
P&R Administration
Personnel 314,590$ 337,719$ 332,675$ 342,700$ 338,250$
Operating charges 392,307 338,708 202,100 194,800 163,800
Capital 11,322 - - - -
Total 718,219 676,428 534,775 537,500 502,050
Senior Services
Personnel 170,363 174,066 178,165 173,600 181,515
Operating charges 51,015 72,818 78,608 68,100 105,500
Total 221,379 246,884 256,773 241,700 287,015
Recreation Center
Personnel 453,550 430,356 516,466 510,300 526,145
Operating charges 320,031 415,815 743,349 755,000 716,000
Total 773,581 846,171 1,259,815 1,265,300 1,242,145
Parks Management
Personnel 98,047 116,156 126,371 133,700 167,915
Operating charges 113,711 249,844 262,170 260,800 382,800
Total 211,757 366,001 388,541 394,500 550,715
Colonial Park
Personnel 131,666 141,394 175,971 176,200 186,400
Operating charges 57,143 85,478 258,130 237,400 221,600
Total 188,809 226,871 434,101 413,600 408,000
Total Department 2,362,355$ 2,874,005$ 2,852,600$ 2,989,925$
PARKS & RECREATION DEPARTMENT
Page 60 of 125Page 60 of 125
Parks and Recreation Department Staffing Schedule
2013 2014
Position Grade Budget Budget Minimum Maximum
Parks and Recreation
Community Building
Parks and Recreation Director III 1 1 92,504 124,880
Asst. Parks & Recreation
Director 112 - 1 62,460 87,444
Administrative Manager 111 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
Parks Management
Park Maintenance Supervisor 207 - 1 43,286 60,601
Crew Leader 205 1 - 36,436 51,011
Parks Technician 201 1 1 27,797 38,916
Total Parks and Recreation 11 11
Salary Range
Page 61 of 125Page 61 of 125
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
REGULAR WAGES $ 220,500 $ 240,263 $ 236,550 $ 231,000 $ 250,850
PART-TIME WAGES - 590 - 9,000 -
OVERTIME - 1,062 - - -
LONGEVITY 1,490 1,610 2,400 2,400 2,600
HEALTH & DENTAL 28,123 29,415 25,100 28,600 28,100
TMRS 36,044 26,229 24,848 26,200 25,800
FICA 16,418 17,971 18,277 18,000 18,500
WORKERS COMPENSATION 388 502 600 2,600 500
ALLOWANCES 8,930 8,880 8,900 8,900 8,900
OTHER BENEFITS 2,091 10,031 15,000 15,000 2,000
EMPLOYEE RELATIONS 606 1,167 1,000 1,000 1,000
PERSONNEL 314,590 337,719 332,675 342,700 338,250
OFFICE SUPPLIES 811 1,578 1,100 1,100 1,100
OPERATING SUPPLIES 3,709 3,884 2,800 2,800 2,800
MISCELLANEOUS 45 - - - -
EQUIPMENT MAINTENANCE - 456 - - -
BUILDING & GROUNDS
MAINTENANCE - 695 - 100 -
SWIMMING POOL
MAINTENANCE - - - 700 -
COMMUNICATION 21,762 22,216 22,705 22,700 22,700
ELECTRIC SERVICE - - 20,000 13,000 20,000
EQUIPMENT LEASE/RENTAL 2,578 2,992 4,000 3,500 3,500
PROFESSIONAL DUES 1,274 2,365 2,420 2,800 2,800
TRAVEL & TRAINING 4,000 3,925 4,675 3,700 4,700
INSTRUCTOR FEES (240) - - - -
TRI-SPORTS 80,000 80,000 80,000 80,000 80,000
COMMUNITY RELATIONS 2,708 2,498 3,000 3,000 3,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 275,659 218,100 61,400 61,400 23,200
OPERATING 392,307 338,708 202,100 194,800 163,800
FURNITURE & EQUIP <$5000 11,322 - - - -
CAPITAL 11,322 - - - -
PARKS AND RECREATION
ADMINISTRATION
DIVISION TOTAL 718,219$ 676,428$ 534,775$ 537,500$ 502,050$
Parks and Recreation Administration
PARKS AND RECREATION DEPARTMENT
Page 62 of 125Page 62 of 125
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
REGULAR WAGES $ 102,450 $ 105,708 $ 108,035 $ 105,000 $ 114,115
PART-TIME WAGES 25,625 24,680 25,500 25,500 26,000
OVERTIME 1,351 1,223 1,400 1,100 1,000
LONGEVITY 545 570 700 700 900
HEALTH & DENTAL 12,236 14,970 13,700 13,700 15,100
TMRS 16,271 11,166 11,454 11,300 11,600
FICA 9,822 9,842 10,376 9,500 10,600
WORKERS COMPENSATION 802 673 900 700 900
OTHER BENEFITS 1,263 5,234 6,100 6,100 1,300
PERSONNEL 170,363 174,066 178,165 173,600 181,515
OFFICE SUPPLIES 1,325 1,088 1,200 1,200 1,200
OPERATING SUPPLIES 2,566 4,152 9,031 3,600 5,500
FUEL - 7,842 8,000 3,600 3,800
VEHICLE MAINTENANCE - - - - 1,400
COMMUNICATION 4,949 6,443 6,292 6,300 6,300
EQUIPMENT LEASE/RENTAL 687 785 1,200 1,200 1,200
PROFESSIONAL DUES 152 349 300 300 300
TRAVEL & TRAINING 582 1,904 1,905 1,900 1,900
INSTRUCTOR FEES 18,660 25,448 25,680 25,000 26,300
COMMUNITY RELATIONS 11,150 13,189 13,000 13,000 13,000
BOARDS AND COMMITTEES 3,385 4,058 4,000 4,000 4,000
TRANSFER TO VEHICLE
REPLACEMENT FUND 7,559 7,560 8,000 8,000 9,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND - - - - 31,600
OPERATING 51,015 72,818 78,608 68,100 105,500
SENIOR SERVICES
DIVISION TOTAL 221,379$ 246,884$ 256,773$ 241,700$ 287,015$
Senior Services Division Line Item Budget
PARKS AND RECREATION DEPARTMENT
Page 63 of 125Page 63 of 125
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
REGULAR WAGES $ 180,059 $ 174,571 $ 192,420 $ 191,000 $ 204,045
PART-TIME WAGES 171,934 162,705 209,400 209,000 211,000
ON CALL 1,193 1,530 1,560 1,600 1,700
OVERTIME 2,328 4,045 6,400 6,400 6,600
LONGEVITY 748 850 1,000 1,000 1,300
HEALTH & DENTAL 31,413 25,834 31,000 30,000 35,100
TMRS 29,455 19,068 20,781 21,100 21,600
FICA 27,391 26,057 31,305 31,300 31,800
WORKERS COMPENSATION 2,054 1,357 6,800 3,100 6,400
ALLOWANCES 4,548 4,077 4,100 4,100 4,100
OTHER BENEFITS 2,428 10,262 11,700 11,700 2,500
PERSONNEL 453,550 430,356 516,466 510,300 526,145
OFFICE SUPPLIES 1,894 2,708 4,800 4,800 4,800
OPERATING SUPPLIES 38,629 48,218 57,015 57,000 59,900
TREATMENT CHEMICALS 10,331 12,173 12,460 12,400 12,900
EQUIPMENT MAINTENANCE 4,200 15,508 14,700 14,700 32,700
SWIMMING POOL
MAINTENANCE 9,354 35,584 20,066 20,000 27,900
COMMUNICATION 1,361 1,435 2,000 2,000 2,200
ELECTRIC SERVICE - - 150,000 130,000 150,000
EQUIPMENT LEASE/RENTAL 5,045 6,634 6,963 7,000 7,100
PROFESSIONAL DUES 1,003 990 1,095 1,100 1,300
TRAVEL & TRAINING 4,598 4,919 6,560 6,600 9,000
INSTRUCTOR FEES 243,617 287,647 259,970 297,000 308,800
TRANSFER TO
TECHNOLOGY
MANAGEMENT FUND - - 202,400 202,400 99,400
CONTINGENCY - - 5,320 - -
OPERATING 320,031 415,815 743,349 755,000 716,000
RECREATION CENTER
DIVISION TOTAL 773,581$ 846,171$ 1,259,815$ 1,265,300$ 1,242,145$
Recreation Center Division Line Item
PARKS AND RECREATION DEPARTMENT
Page 64 of 125Page 64 of 125
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
REGULAR WAGES $ 66,347 $ 67,873 $ 74,606 $ 79,000 $ 92,315
PART-TIME WAGES - 5,382 5,800 5,800 30,100
ON CALL 90 1,455 1,750 1,800 1,800
OVERTIME 2,097 2,286 2,300 2,300 2,300
LONGEVITY 448 345 500 500 700
HEALTH & DENTAL 11,326 19,229 19,600 21,100 21,600
TMRS 10,766 7,489 8,050 7,700 7,900
FICA 4,865 5,662 6,365 6,300 6,300
WORKERS COMPENSATION 1,037 1,229 1,700 2,300 1,600
ALLOWANCES - 128 - 1,200 2,100
OTHER BENEFITS 1,070 5,077 5,700 5,700 1,200
PERSONNEL 98,047 116,156 126,371 133,700 167,915
OFFICE SUPPLIES 110 195 300 300 300
OPERATING SUPPLIES 2,121 3,496 2,500 2,500 2,500
FUEL - - - 3,600 3,800
EQUIPMENT MAINTENANCE 449 633 1,000 1,000 800
VEHICLE MAINTENANCE - - - - 1,200
BUILDING & GROUNDS
MAINTENANCE 31,909 159,229 127,700 127,700 129,800
COMMUNICATION - 7 - 100 -
ELECTRIC SERVICE - - 30,000 25,000 30,000
TRAVEL & TRAINING 958 2,135 3,580 3,500 3,600
OTHER CONTRACTED
SERVICES 71,911 77,898 90,090 90,100 189,400
TRANSFER TO VEHICLE
REPLACEMENT FUND 6,253 6,252 7,000 7,000 8,500
TRANSFER TO
TECHNOLOGY
MANAGEMENT FUND - - - - 12,900
OPERATING 113,711 249,844 262,170 260,800 382,800
PARKS MAINTENANCE
DIVISION TOTAL 211,757$ 366,001$ 388,541$ 394,500$ 550,715$
Parks Maintenance Division Line Item
PARKS AND RECREATION DEPARTMENT
Page 65 of 125Page 65 of 125
Colonial Park Division Line
Item Budget
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
PART-TIME WAGES $ 120,703 $ 129,805 $ 160,400 $ 160,600 $ 170,000
OVERTIME 104 - - - -
LONGEVITY 120 - - - -
FICA 9,090 9,930 12,271 12,300 13,100
WORKERS COMPENSATION 1,594 1,658 3,300 3,300 3,300
OTHER BENEFITS 56 - - - -
PERSONNEL 131,666 141,394 175,971 176,200 186,400
OFFICE SUPPLIES 481 435 1,500 1,500 1,500
OPERATING SUPPLIES 10,477 13,310 10,960 11,000 11,300
TREATMENT CHEMICALS 16,075 12,644 14,900 14,900 15,400
EQUIPMENT MAINTENANCE 3,450 3,838 7,000 7,000 3,000
SWIMMING POOL
MAINTENANCE 18,640 54,226 57,101 57,000 90,000
COMMUNICATION 88 341 500 500 1,500
ELECTRIC SERVICE - - 40,000 40,000 40,000
EQUIPMENT LEASE/RENTAL 685 685 1,300 1,300 1,000
TRAVEL & TRAINING 116 - - - -
INSTRUCTOR FEES 7,132 - - - -
TRANSFER TO
TECHNOLOGY
MANAGEMENT FUND - - 104,200 104,200 57,900
CONTINGENCY - - 20,669 - -
OPERATING 57,143 85,478 258,130 237,400 221,600
COLONIAL PARK DIVISION
TOTAL 188,809$ 226,872$ 434,101$ 413,600$ 408,000$
PARKS AND RECREATION DEPARTMENT
Page 66 of 125Page 66 of 125
Transfers
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
TRANSFER FROM WATER &
SEWER FUND $ 725,000 $ 1,250,004 $ 1,250,000 $ 1,250,000 $ 725,000
TRANSFER FROM SOLID
WASTE FUND 280,000 309,996 310,000 310,000 310,000
TRANSFERS IN 1,005,000$ 1,560,000$ 1,560,000$ 1,560,000$ 1,035,000$
TRANSFER TO CAPITAL
RESERVE FUND $ 64,600 $ 243,679 $ 200,000 $ 200,004 $ 200,000
TRANSFER TO EQUIPMENT
REPLACEMENT FUND - 60,000 85,000 85,000 -
TRANSFERS OUT 64,600$ 303,679$ 285,000$ 285,004$ 200,000$
GENERAL FUND
Page 67 of 125Page 67 of 125
THE DEBT SERVICE FUND 2014
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. Funding the 2014 debt service payments requires an ad valorem tax rate
of $.17769 per $100 of assessed value in tax year 2013, a decrease of 2.91% or $0.00517 per $100.
In 2014, the Debt Service Fund will pay $8,110,000 of debt service and fiscal agent fees, a decrease
of $177,600 from 2013. 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. On April 9, 2013, the
City issued $16,360,000 of permanent improvement refunding bonds, series 2013 for the purpose of
partially refunding the permanent improvement refunding bonds, series 2005. This resulted in a
savings over the life of the bonds of approximately 1.26 million.
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 2013 is $4.34 billion, the current debt
limit under this provision is $216.8 million. As of December 31, 2013, the City will owe a total of
$74.175 million to bondholders for all existing outstanding principal. Of this total, the Debt Service
Fund, using property taxes, will provide $65.08 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 $8.5 million in 2020
when the outstanding bonds issued prior to 2009 will be retired. During the recent period of
historically low interest rates, the City refunded all bonds that were available for refunding,
significantly reducing interest that the City had to pay. With most outstanding bonds at interest rates
close to the current market, future refundings will be rare.
Page 68 of 125Page 68 of 125
THE DEBT SERVICE FUND 2014
DEBT SERVICE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2011 2012 2013 2013 2014
REVENUES:
CURRENT YEAR PROPERTY
TAXES 7,299,137$ 7,655,778$ 7,702,200$ 7,660,000$ 7,699,000$
PRIOR YEAR PROPERTY
TAXES 21,168 14,531 15,000 9,400 9,400
PENALTY AND INTEREST 36,351 35,128 31,000 25,600 25,000
EARNINGS ON INVESTMENTS 3,944 2,062 1,000 1,500 1,000
TRANSFER FROM WATER &
SEWER FUND 202,383 301,848 383,100 383,100 378,500
TOTAL REVENUES 7,562,983 8,009,347 8,132,300 8,079,600 8,112,900
EXPENDITURES:
BOND PRINCIPAL 4,671,167 5,305,000 5,605,000 5,605,000 6,190,000
INTEREST ON BONDS 3,425,956 2,849,617 2,672,600 2,324,851 1,900,000
FISCAL AGENT FEES 11,800 15,900 10,000 20,400 20,000
ISSUANCE COSTS - - - 167,400 -
TOTAL EXPENDITURES 8,108,923 8,170,517 8,287,600 8,117,651 8,110,000
NET REVENUES (545,940) (161,170) (155,300) (38,051) 2,900
BEGINNING BALANCE 992,034 446,094 314,322 284,924 246,873
ENDING BALANCE 446,094$ 284,924$ 159,022$ 246,873$ 249,773$
Page 69 of 125Page 69 of 125
THE DEBT SERVICE FUND 2014
Principal Principal
Amount Outstanding Outstanding
Series Obligation of Issue January 1, 2014 Principal Interest Total December 31, 2014
2001 Certificates of Obligation 3,325,000$ 2,170,000$ 500,000$ 84,480$ 584,480$ 1,670,000$
2005 Permanent Improvement
Refunding 25,075,000 5,045,000 2,510,000 198,975 2,708,975 2,535,000
2009 Permanent Improvement &
Refunding 11,740,000 10,130,000 515,000 390,238 905,238 9,615,000
2009 Certificates of Obligation 1,295,000 1,200,000 45,000 47,144 92,144 1,155,000
2010 Permanent Improvement 5,000,000 4,985,000 75,000 181,850 256,850 4,910,000
2010 Certificates of Obligation 6,900,000 6,820,000 100,000 250,063 350,063 6,720,000
2010A Certificates of Obligation 1,660,000 1,435,000 80,000 47,200 127,200 1,355,000
2010 Permanent Improvement
Refunding 11,145,000 8,860,000 960,000 252,350 1,212,350 7,900,000
2011 Certificates of Obligation 910,000 870,000 20,000 19,025 39,025 850,000
2011 Permanent Improvement
Refunding 4,790,000 3,335,000 600,000 72,850 672,850 2,735,000
2012 Permanent Improvement
Refunding 8,555,000 8,505,000 360,000 166,500 526,500 8,145,000
2013 Permanent Improvement
Refunding 16,360,000 16,360,000 425,000 181,270 606,270 15,935,000
69,715,000$ 6,190,000$ 1,891,944$ 8,081,944$ 63,525,000$
CITY OF WEST UNIVERSITY PLACE
GENERAL LONG TERM DEBT
SCHEDULE OF FISCAL YEAR 2014 REQUIREMENTS
Principal & Interest
Requirements for 2014
Page 70 of 125Page 70 of 125
THE DEBT SERVICE FUND 2014
Page 71 of 125Page 71 of 125
WATER AND SEWER FUND 2014
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 increasing 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
Page 72 of 125Page 72 of 125
WATER AND SEWER FUND 2014
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 $0.4 million until the final payment on February 1, 2022.
For the Future. The Water and Sewer Utility Fund is the most difficult of all of the City’s funds
to predict. Water usage can vary dramatically with the weather. All projections and budgets are
based on averages and likely to differ considerably from actual results. Most costs also vary as
revenues fluctuate, but are generally expected to increase about 4% a year for the next five years.
While much of the system’s delivery and collection infrastructure is new, some key components
are aging dramatically: Lift stations, elevated towers and water wells all will need major
overhauls in the foreseeable future.
Anticipated rate increases from the City of Houston will require additional rate increases to keep
pace with the City of Houston’s rate increase for treated water. Future rate increases may be
required to fund capital projects that were not considered part of the City’s previous
infrastructure replacement program.
Page 73 of 125Page 73 of 125
WATER AND SEWER FUND 2014
WATER AND SEWER UTILITY FUND
STATEMENT OF REVENUES AND EXPENDTURES
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
REVENUES:
WATER SERVICE 5,959,000$ 5,036,973$ 4,500,000$ 5,133,000$ 5,084,990$
SEWER SERVICE 2,852,054 2,365,792 2,210,000 2,398,100 2,382,000
PENALTIES 80,385 85,013 77,620 75,000 75,000
CONNECTION FEE 47,305 64,251 55,320 58,000 58,000
EARNINGS ON 4,352 5,240 4,300 4,300 4,300
MISCELLANEOUS 47,712 20,675 34,100 6,230 6,000
TRANSFER FROM WATER &
SEWER CAPITAL PROJECTS 350,764 831,956 - - -
TOTAL REVENUE 9,341,571 8,409,899 6,881,340 7,674,630 7,610,290
EXPENDITURES BY DEPARTMENT:
DEBT SERVICE 1,138,324 1,087,159 1,230,185 1,230,185 1,229,185
FINANCE 208,843 247,183 264,400 254,700 232,030
PUBLIC WORKS 4,466,603 4,001,719 4,206,807 4,033,300 4,193,695
TRANSFER TO GENERAL 725,000 1,250,004 1,250,000 1,250,000 1,250,000
TRANSFER TO 2010
CERTIFICATES OF 9,840 - - - -
TRANSFER TO WATER &
SEWER CAPITAL PROJECTS 950,000 699,996 1,900,000 1,900,000 1,900,000
TOTAL EXPENDITURES 7,498,609 7,286,061 8,851,392 8,668,185 8,804,910
NET REVENUES (EXPENDITURES 1,842,962 1,123,838 (1,970,052) (993,555) (1,194,620)
BEGINNING FUND BALANCE 182,571 2,025,533 2,758,364 3,149,371 2,155,816
ENDING FUND BALANCE 2,025,533$ 3,149,371$ 788,312$ 2,155,816$ 961,196$
Page 74 of 125Page 74 of 125
WATER AND SEWER FUND 2014
WATER AND SEWER UTILITY FUND
STATEMENT OF REVENUES AND EXPENDTURES
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
REVENUES:
WATER SERVICE 5,959,000 5,036,973 4,500,000 5,133,000 5,084,990
SEWER SERVICE 2,852,054 2,365,792 2,210,000 2,398,100 2,382,000
PENALTIES 80,385 85,013 77,620 75,000 75,000
CONNECTION FEE 47,305 64,251 55,320 58,000 58,000
EARNINGS ON INVESTMENTS 4,352 5,240 4,300 4,300 4,300
MISCELLANEOUS 47,712 20,675 34,100 6,230 6,000
TRANSFER FROM WATER &
SEWER CAPITAL PROJECTS 350,764 831,956 - - -
TOTAL REVENUE 9,341,571 8,409,899 6,881,340 7,674,630 7,610,290
EXPENDITURES:
REGULAR WAGES 591,323 648,914 670,229 659,000 713,655
ON CALL 11,489 12,652 13,100 14,400 14,400
OVERTIME 79,495 87,619 80,000 95,000 80,000
LONGEVITY 6,070 7,365 8,400 8,400 9,200
HEALTH & DENTAL 126,669 131,503 118,300 121,400 137,500
TMRS 108,566 79,188 78,948 77,900 81,000
FICA 50,560 55,796 58,080 58,300 59,600
WORKERS COMPENSATION 7,480 9,795 11,700 11,600 11,400
ALLOWANCES 2,040 5,695 4,500 4,500 4,500
OTHER BENEFITS 7,739 36,304 40,800 40,800 8,700
EMPLOYEE RELATIONS 150 977 1,700 1,700 1,700
OFFICE SUPPLIES 3,532 2,100 2,200 2,000 2,000
OPERATING SUPPLIES 33,951 35,493 27,500 29,000 27,500
FUEL 253 20,909 20,000 18,000 18,600
TREATMENT CHEMICALS 53,099 44,251 55,000 55,000 75,220
EQUIPMENT MAINTENANCE 35,036 48,753 57,700 55,600 13,700
VEHICLE MAINTENANCE 16,605 24,253 22,200 22,200 22,600
BUILDING & GROUNDS 25,181 157,151 87,000 87,000 96,000
WATER SYSTEM 135,647 152,233 104,000 104,000 111,000
SEWER SYSTEM 116,621 152,306 107,000 135,000 141,000
COMMUNICATION 47,369 51,431 53,400 57,100 54,000
ELECTRIC SERVICE 673,185 404,231 665,000 480,000 530,000
SURFACE WATER 1,837,421 1,456,937 1,522,000 1,522,000 1,583,000
NATURAL GAS SERVICE 371 397 500 500 500
Page 75 of 125Page 75 of 125
WATER AND SEWER FUND 2014
WATER AND SEWER UTILITY FUND
STATEMENT OF REVENUES AND EXPENDTURES
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
EQUIPMENT LEASE/RENTAL 471 2,892 4,800 4,800 5,600
PROFESSIONAL DUES 1,689 80 1,200 1,800 1,800
PUBLICATIONS - - - 100 -
TRAVEL & TRAINING 15,370 21,018 24,700 31,000 25,550
SLUDGE REMOVAL 90,368 57,826 65,000 65,000 62,000
OTHER CONTRACTED 314,671 286,616 291,150 252,500 269,500
COMMUNITY RELATIONS 11,811 6,032 13,000 8,000 13,000
FURNITURE & EQUIP <$5000 36,146 739 - 2,300 3,000
OTHER EQUIPMENT 44,000 55,112 60,000 60,000 76,000
BOND PRINCIPAL 785,000 720,004 875,000 875,000 675,000
INTEREST ON BONDS 109,443 56,943 351,685 351,685 172,185
FISCAL AGENT FEES 4,750 1,000 3,500 3,500 3,500
ISSUANCE COSTS 36,748 7,363 - - -
TRANSFER TO DEBT SERVICE 202,383 301,848 - - 378,500
TRANSFER TO GENERAL 725,000 1,250,004 1,250,000 1,250,000 1,250,000
TRANSFER TO 2010
CERTIFICATES OF 9,840 - - - -
TRANSFER TO WATER &
SEWER CAPITAL PROJECTS 950,000 699,996 1,900,000 1,900,000 1,900,000
TRANSFER TO VEHICLE
REPLACEMENT FUND 70,831 70,836 74,000 74,000 80,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 120,238 121,500 128,100 128,100 92,500
TOTAL EXPENDITURES 7,498,609 7,286,061 8,851,392 8,668,185 8,804,910
NET REVENUES (EXPENDITURES 1,842,962 1,123,838 (1,970,052) (993,555) (1,194,620)
BEGINNING FUND BALANCE 182,571 2,025,533 4,682,526 3,149,371 2,155,816
ENDING FUND BALANCE 2,025,533 3,149,371 2,712,474 2,155,816 961,196
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WATER AND SEWER FUND 2014
Principal Principal
Amount Outstanding Outstanding
Series Obligation of Issue January 1, 2014 Principal Interest Total December 31, 2014
2005 Revenue Refunding Bonds 28,140,000 4,460,000 675,000 172,185 847,185 3,785,000
4,460,000$ 675,000$ 172,185$ 847,185$ 3,785,000$
2010 Perm Improv Refunding
Bonds (W&S Portion)*4,635,000 230,000 148,500 378,500 4,405,000
9,095,000$ 905,000$ 320,685$ 1,225,685$ 8,190,000$
* Portion of debt is transferred to General Debt Service Fund
CITY OF WEST UNIVERSITY PLACE
WATER & SEWER DEBT SERVICE
SCHEDULE OF FISCAL YEAR 2014 REQUIREMENTS
Principal & Interest
Requirements for 2014
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WATER AND SEWER FUND 2014
Page 78 of 125Page 78 of 125
WATER AND SEWER FUND 2014
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. (2014 Budget $232,030)
FINANCE DEPARTMENT (W&S FUND) 2014 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 (2013 authorized full-time employees – 2)
∗ Total budget - $232,030 (2013 total budget - $264,400)
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WATER AND SEWER FUND 2014
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WATER AND SEWER FUND 2014
Page 81 of 125Page 81 of 125
WATER AND SEWER FUND 2014
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
Utility Billing & Customer Service
Personnel 117,013$ 139,438$ 142,200$ 142,900$ 146,430$
Operating charges 89,585 107,006 122,200 109,500 82,600
Capital 2,244 739 - 2,300 3,000
Transfers Out 9,840 - - - -
Total 218,683 247,183 264,400 254,700 232,030
Total Department 218,683$ 247,183$ 264,400$ 254,700$ 232,030$
Finance Department Staffing Schedule (W&S Fund)
2013 2014
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
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WATER AND SEWER FUND 2014
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
REGULAR WAGES $ 79,960 $ 91,176 $ 94,500 $ 94,000 $ 100,430
ON CALL - - - 1,300 1,300
OVERTIME 4,226 11,684 10,000 10,000 10,000
LONGEVITY - 525 700 700 800
HEALTH & DENTAL 10,873 12,047 11,200 12,000 12,300
TMRS 14,026 10,741 11,000 10,300 11,200
FICA 6,510 7,851 8,100 8,000 8,300
WORKERS COMPENSATION 134 176 300 200 300
OTHER BENEFITS 1,133 5,199 5,900 5,900 1,300
EMPLOYEE RELATIONS 150 39 500 500 500
PERSONNEL 117,013 139,438 142,200 142,900 146,430
OFFICE SUPPLIES 754 842 1,000 1,000 1,000
EQUIPMENT MAINTENANCE - - - 2,000 -
COMMUNICATION 42,590 47,941 45,600 45,600 45,600
EQUIPMENT LEASE/RENTAL - 2,187 4,000 4,000 4,000
PUBLICATIONS - - - 100 -
TRAVEL & TRAINING - - - 6,300 2,000
OTHER CONTRACTED 46,240 56,037 71,600 50,500 30,000
OPERATIONS 89,585 107,006 122,200 109,500 82,600
FURNITURE & EQUIP <$5000 2,244 739 - 2,300 3,000
CAPITAL 2,244 739 - 2,300 3,000
TRANSFER TO 2010
CERTIFICATES OF 9,840 - - - -
TRANSFERS OUT 9,840 - - - -
FINANCE DIVISION TOTAL 218,683$ 247,183$ 264,400$ 254,700$ 232,030$
Finance Division Line Item Budget
Page 83 of 125Page 83 of 125
WATER AND SEWER FUND 2014
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. (2014 Budget -
$4,177,395)
PUBLIC WORKS DEPARTMENT (W&S FUND) 2014 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 our capital projects 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. During the 2014 budget we plan to complete
the replacement of 900 feet of 8 inch water main in the 5800, 5900 and 6200 blocks of
Wakeforest. Equipment maintenance cost early in the year precluded the replacement of
water mains during the 2013 fiscal year. These will be replaced early in 2014.
∗ Continue program to 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.
∗ Complete program to replace all of the City’s 6,200 water meters with radio read meters
connected to a wireless network allowing for the meters to be read and monitored from the
billing office.
∗ Complete replacement of the two Wastewater Treatment Plant Lift Pumps. These are referred
to as screw pumps due to the internal design of the mechanism being an Archimedes screw.
∗ Begin a project to replace the exterior and interior coatings on the Ground Storage Tanks at
the Milton Street Pump Station.
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WATER AND SEWER FUND 2014
PUBLIC WORKS DEPARTMENT (W&S FUND) BUDGET HIGHLIGHTS
∗ Authorized full-time employees – 12 (2013 authorized full-time employees – 12)
∗ Total operations budget - $4,177,395 (2013 total budget - $4,206,807)
∗ Purchase of surface water from the City of Houston - $1,583,000 (2013 Budget - $1,522,000)
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
W&S Fund Operations
Personnel 874,567$ 936,369$ 943,557$ 950,100$ 975,225$
Operating charges 3,514,134 3,010,238 3,203,250 3,023,200 3,142,470
Capital 77,902 55,112 60,000 60,000 76,000
Total 4,466,603 4,001,719 4,206,807 4,033,300 4,193,695
Total Department 4,466,603$ 4,001,719$ 4,206,807$ 4,033,300$ 4,193,695$
Public Works Department Staffing Schedule (W&S Fund)
2013 2014
Position Grade Budget Budget Minimum Maximum
Public Works - Operations
Operations Superintendent 112 1 1 62,460 87,444
Contract Administrator 110 1 1 47,229 66,120
Field Services Supervisor 207 1 1 43,286 60,601
Plant Supervisor 207 1 1 43,286 60,601
Maintenance Worker II 203 1 1 31,825 44,555
Driver/Equipment Operator 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
Page 85 of 125Page 85 of 125
WATER AND SEWER FUND 2014
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
REGULAR WAGES $ 511,363 $ 557,738 $ 575,729 $ 565,000 $ 613,225
ON CALL 11,489 12,652 13,100 13,100 13,100
OVERTIME 75,269 75,936 70,000 85,000 70,000
LONGEVITY 6,070 6,840 7,700 7,700 8,400
HEALTH & DENTAL 115,796 119,456 107,100 109,400 125,200
TMRS 94,539 68,446 67,948 67,600 69,800
FICA 44,049 47,945 49,980 50,300 51,300
WORKERS COMPENSATION 7,346 9,619 11,400 11,400 11,100
ALLOWANCES 2,040 5,695 4,500 4,500 4,500
OTHER BENEFITS 6,606 31,105 34,900 34,900 7,400
EMPLOYEE RELATIONS - 938 1,200 1,200 1,200
PERSONNEL 874,567 936,369 943,557 950,100 975,225
OFFICE SUPPLIES 2,777 1,258 1,200 1,000 1,000
OPERATING SUPPLIES 33,951 35,493 27,500 29,000 27,500
FUEL 253 20,909 20,000 18,000 18,600
TREATMENT CHEMICALS 53,099 44,251 55,000 55,000 75,220
EQUIPMENT MAINTENANCE 35,036 48,753 57,700 53,600 13,700
VEHICLE MAINTENANCE 16,605 24,253 22,200 22,200 22,600
BUILDING & GROUNDS
MAINTENANCE 25,181 157,151 87,000 87,000 96,000
WATER SYSTEM
MAINTENANCE 135,647 152,233 104,000 104,000 111,000
SEWER SYSTEM
MAINTENANCE 116,621 152,306 107,000 135,000 141,000
COMMUNICATION 4,778 3,490 7,800 11,500 8,400
ELECTRIC SERVICE 673,185 404,231 665,000 480,000 530,000
SURFACE WATER 1,837,421 1,456,937 1,522,000 1,522,000 1,583,000
NATURAL GAS SERVICE 371 397 500 500 500
EQUIPMENT LEASE/RENTAL 471 705 800 800 1,600
PROFESSIONAL DUES 1,689 80 1,200 1,800 1,800
TRAVEL & TRAINING 15,370 21,018 24,700 24,700 23,550
SLUDGE REMOVAL 90,368 57,826 65,000 65,000 62,000
Operations Division Line Item Budget
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WATER AND SEWER FUND 2014
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
Operations Division Line Item Budget
OTHER CONTRACTED
SERVICES 268,431 230,579 219,550 202,000 239,500
COMMUNITY RELATIONS 11,811 6,032 13,000 8,000 13,000
TRANSFER TO VEHICLE
REPLACEMENT FUND 70,831 70,836 74,000 74,000 80,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 120,238 121,500 128,100 128,100 92,500
OPERATING 3,514,134 3,010,238 3,203,250 3,023,200 3,142,470
FURNITURE & EQUIP <$5000 33,902 - - - -
OTHER EQUIPMENT 44,000 55,112 60,000 60,000 76,000
CAPITAL 77,902 55,112 60,000 60,000 76,000
OPERATIONS DIVISION
TOTAL 4,466,603$ 4,001,719$ 4,206,807$ 4,033,300$ 4,193,695$
Page 87 of 125Page 87 of 125
SOLID WASTE FUND 2014
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 2013. For the year ending December 31, 2013, the Solid Waste Fund is
expected to have revenue of about $1,312,900 for solid waste services. In addition to fees for solid
waste collection, the Fund is expected to realize an additional $100,000 from the sale of recyclable
materials. The demand for recyclable material fluctuates widely and typically supply rises very
quickly to meet demands to drive the revenues down. For this reason, dependence on the sale of
recyclable materials should not be relied upon to support operations. Due to the projected deficit
for 2013, the Solid Waste Fund will receive an advance from the Capital Reserve Fund to be
repaid in 2014. Additionally, the City Council approved a waiver of the 10% reserve requirement
to be reviewed annually. The General Fund has sufficient reserves to support the Solid Waste
Fund in a catastrophic event.
The direct cost of providing solid waste services in 2013, excluding transfers, is expected to be
$1,468,000. 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 2013 total costs
of service to $1,778,000.
The 2014 Budget.
The direct cost of collecting and disposing of solid waste is expected to decrease $229,260 or
12.8%, from the prior year budget. The net decrease is primarily attributable to the closure of the
recycling center. The two positions dedicated to the recycle center will be eliminated with the
employees in those positions transitioned to two other open positions within the department.
Curbside recycling pickup will remain as a service to the residents. The closure of the recycling
center will help mitigate the need for a rate increase in 2014. The 2014 budget includes a 9.5%
increase on all rates, increasing the Over-65 and disabled rates by $1.07, up to $12.27 per month
and the regular rates by $2.10, up to $24.16 per month. This increase is necessary as a result of
multiple years of decreased commodity prices and therefore revenue from the sales of recyclables.
Excluding the effects of the closure of the recycling center, the expenditures for the remainder of
the Solid Waste fund are relatively stable. Expenditures increased with the annualization of the
cost of the 2013 salary increases on employee anniversary dates, and decreased in other operating
line items such as fuel, solid waste disposal fees and the transfer to the Technology Management
Fund.
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. Further discussions of
“green waste” collection will also include a rate increase component.
Page 88 of 125Page 88 of 125
SOLID WASTE FUND 2014
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. (2014 Budget - $1,277,130)
Curbside Recycling – Collects and recycles recyclable waste. (2014 Budget - $290,280)
Recycling Facility – Maintains and operates RecyclExpress facility (2014 Budget - $268,310)
PUBLIC WORKS DEPARTMENT 2014 GOALS (SOLID WASTE FUND)
∗ Conduct daily evaluation of newly implemented route restructuring and communicate with
residents on behavior modifications.
∗ Evaluate green waste collection in the City.
∗ 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 – 6 (2013 authorized full-time employees – 8)
∗ Total budget - $1,835,720 (2013 total budget - $1,793,600)
∗ Fees for disposal of solid waste - $246,000 (2013 budget - $252,000)
∗ Payment to the General Fund - $310,000 (2013 budget - $310,000)
Page 89 of 125
SOLID WASTE FUND 2014
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2011 2012 2013 2013 2014
REVENUES:
SOLID WASTE COLLECTION 1,390,559$ 1,323,115$ 1,325,530$ 1,311,600$ 1,437,000$
SOLID WASTE SPECIAL COLLECTION 900 - - 1,300 1,100
SALE OF RECYCLABLES 395,769 188,421 310,000 100,000 30,000
EARNINGS ON INVESTMENTS 965 572 630 - -
MISCELLANEOUS 409 544 - 2,500 540
TRANSFER FROM VEHICLE
REPLACEMENT FUND - - - - 198,000
ADVANCE FROM CAPITAL RESERVE
FUND - - - 125,000 (125,000)
TOTAL REVENUE 1,788,602 1,512,651 1,636,160 1,540,400 1,541,640
EXPENDITURES BY DIVISION:
CURBSIDE SOLID WASTE 858,747 929,332 999,900 972,600 967,130
RECYCLING FACILITY 205,181 220,974 226,500 198,900 18,900
CURBSIDE RECYCLING 258,154 277,678 257,200 296,500 268,310
TRANSFER TO GENERAL FUND 280,000 309,996 310,000 310,000 310,000
TOTAL EXPENDITURES 1,602,082 1,737,980 1,793,600 1,778,000 1,564,340
NET REVENUES (EXPENDITURES)186,520 (225,328) (157,440) (237,600) (22,700)
BEGINNING FUND BALANCE 301,287 487,807 341,321 262,478 24,878
ENDING FUND BALANCE 487,807$ 262,478$ 183,881$ 24,878$ 2,178$
Page 90 of 125Page 90 of 125
SOLID WASTE FUND 2014
STATEMENT OF REVENUES AND EXPENDITURES BY OBJECT
Actual Actual Budget Estimated Budget
2011 2012 2013 2013 2014
REVENUES:
SOLID WASTE COLLECTION 1,390,559 1,323,115 1,325,530 1,311,600 1,437,000
SOLID WASTE SPECIAL COLLECTION 900 - - 1,300 1,100
SALE OF RECYCLABLES 395,769 188,421 310,000 100,000 30,000
EARNINGS ON INVESTMENTS 965 572 630 - -
MISCELLANEOUS 409 544 - 2,500 540
TRANSFER FROM VEHICLE
REPLACEMENT FUND - - - - 198,000
ADVANCE FROM CAPITAL RESERVE
FUND - - - 125,000 (125,000)
TRANSFER FROM RECYCLING FUND - - - - -
TOTAL REVENUE 1,788,602 1,512,651 1,636,160 1,540,400 1,541,640
EXPENDITURES:
REGULAR WAGES 321,090 309,640 321,400 329,000 257,040
OVERTIME 20,854 20,500 18,500 17,100 8,700
LONGEVITY 5,356 2,975 3,500 3,500 3,400
HEALTH & DENTAL 72,439 77,645 72,800 72,000 49,000
TMRS 57,011 35,409 35,800 33,300 27,000
FICA 26,797 25,812 26,300 26,000 20,000
WORKERS COMPENSATION 11,132 11,521 12,500 12,600 8,700
OTHER BENEFITS 4,707 24,633 27,000 27,000 3,600
EMPLOYEE RELATIONS 2,962 1,287 1,900 1,400 1,700
OFFICE SUPPLIES 112 147 200 100 200
OPERATING SUPPLIES 9,223 9,909 21,800 18,000 16,100
FUEL - - 65,000 68,400 58,200
EQUIPMENT MAINTENANCE 25,552 24,153 21,400 21,400 2,100
VEHICLE MAINTENANCE 55,163 107,899 62,000 63,000 68,300
COMMUNICATION 627 - - - -
ELECTRIC SERVICE 2,710 1,612 2,500 2,300 2,500
EQUIPMENT LEASE/RENTAL - 5,464 2,400 2,400 -
PROFESSIONAL DUES 131 - 500 400 600
TRAVEL & TRAINING 644 587 2,500 1,000 4,100
SOLID WASTE DISPOSAL FEE 198,495 221,769 252,000 241,000 246,000
LANDFILL MAINTENANCE 30,494 23,611 10,500 9,000 10,000
OTHER CONTRACTED SERVICES 206,669 277,281 244,200 282,800 231,100
COMMUNITY RELATIONS 12,796 16,123 32,600 28,000 35,000
FURNITURE & EQUIP <$5000 1,160 1,404 - - -
OTHER EQUIPMENT 27,805 5,960 19,000 19,000 15,000
CONSTRUCTION COSTS 10,207 13,149 4,000 4,000 -
TRANSFER TO GENERAL FUND 280,000 309,996 310,000 310,000 310,000
TRANSFER TO VEHICLE
REPLACEMENT FUND 139,592 139,596 153,000 115,000 143,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 78,353 69,900 70,300 70,300 43,000
TOTAL EXPENDITURES 1,602,082 1,737,980 1,793,600 1,778,000 1,564,340
NET REVENUES (EXPENDITURES)186,520 (225,328) (157,440) (237,600) (22,700)
BEGINNING FUND BALANCE 301,287 487,807 341,321 262,478 24,878
ENDING FUND BALANCE 487,807$ 262,478$ 183,881$ 24,878$ 2,178$
Page 91 of 125Page 91 of 125
SOLID WASTE FUND 2014
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
Curbside Solid Waste
Personnel 301,067$ 294,106$ 331,100$ 294,200$ 316,730$
Operating charges 834,155 943,819 969,800 979,400 952,400
Capital 3,525 1,404 9,000 9,000 8,000
Total 1,138,746 1,239,328 1,309,900 1,282,600 1,277,130
Recycling Facility
Personnel 114,114$ 118,591$ 125,300$ 130,800$ -$
Operating charges 71,911 89,233 97,200 64,100 18,900
Capital 19,156 13,149 4,000 4,000 -
Total 205,181 220,974 226,500 198,900 18,900
Curbside Recycling
Personnel 107,168$ 96,724$ 63,300$ 96,900$ 62,410$
Operating charges 134,495 174,994 183,900 189,600 198,900
Capital 16,491 5,960 10,000 10,000 7,000
Total 258,154 277,678 257,200 296,500 268,310
Total Department 1,602,082$ 1,737,980$ 1,793,600$ 1,778,000$ 1,564,340$
Public Works Department Staffing Schedule (Solid Waste Fund)
2013 2014
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 - 31,825 44,555
Curbside Recycling
Driver/Equipment
Operator 203 1 1 31,825 44,555
Total Public Works (SW Fund)8 6
PUBLIC WORKS SOLID WASTE
Salary Range
Page 92 of 125Page 92 of 125
SOLID WASTE FUND 2014
Curbside Solid Waste Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
REGULAR WAGES 184,894$ 176,465$ 204,800$ 185,000$ 214,330$
OVERTIME 9,666 11,480 10,500 10,000 6,500
LONGEVITY 3,240 1,733 2,400 2,400 2,700
HEALTH & DENTAL 45,404 47,110 47,200 37,000 42,800
TMRS 31,496 20,483 22,600 18,700 22,400
FICA 14,878 14,381 16,700 15,000 16,600
WORKERS COMPENSATION 6,689 7,256 7,100 6,800 6,900
OTHER BENEFITS 2,750 14,115 18,300 18,300 3,000
EMPLOYEE RELATIONS 2,049 1,084 1,500 1,000 1,500
PERSONNEL 301,067 294,106 331,100 294,200 316,730
OFFICE SUPPLIES 10 147 200 100 200
OPERATING SUPPLIES 5,868 7,862 12,100 10,100 12,400
FUEL - - 65,000 48,000 49,500
EQUIPMENT MAINTENANCE 1,557 - 2,500 2,500 1,600
VEHICLE MAINTENANCE 35,593 77,521 32,000 35,000 42,800
ELECTRIC SERVICE 1,125 (182) - - -
PROFESSIONAL DUES - - 500 400 600
TRAVEL & TRAINING 640 587 2,000 1,000 4,100
SOLID WASTE DISPOSAL FEE 198,459 221,769 252,000 241,000 246,000
LANDFILL MAINTENANCE 30,494 23,611 10,500 9,000 10,000
OTHER CONTRACTED SERVICES 138,636 169,181 124,600 164,000 155,600
COMMUNITY RELATIONS 1,969 1,975 13,100 13,000 15,500
UNALLOCATED CREDIT CARD CH - - - - -
TRANSFER TO GENERAL FUND 280,000 309,996 310,000 310,000 310,000
TRANSFER TO VEHICLE REPLACEM 61,451 61,452 75,000 75,000 89,000
TRANSFER TO TECHNOLOGY MAN 78,353 69,900 70,300 70,300 15,100
OPERATING 834,155 943,819 969,800 979,400 952,400
FURNITURE & EQUIP <$5000 - 1,404 - - -
OTHER EQUIPMENT 3,525 - 9,000 9,000 8,000
CAPITAL 3,525 1,404 9,000 9,000 8,000
GENERAL SERVICES DIVISION
TOTAL 1,138,746$ 1,239,328$ 1,309,900$ 1,282,600$ 1,277,130$
PUBLIC WORKS DEPARTMENT
Page 93 of 125Page 93 of 125
SOLID WASTE FUND 2014
Recycling Facility Division Line
Item Budget
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
REGULAR WAGES 67,751$ 69,893$ 75,300$ 78,500$ -$
OVERTIME 6,869 5,646 5,300 5,000 -
LONGEVITY 877 335 500 500 -
HEALTH & DENTAL 13,761 18,939 20,000 23,500 -
TMRS 14,041 7,751 8,500 8,000 -
FICA 6,724 6,013 6,200 6,000 -
WORKERS COMPENSATION 2,640 2,470 3,500 3,300 -
OTHER BENEFITS 932 7,544 5,800 5,800 -
EMPLOYEE RELATIONS 519 - 200 200 -
PERSONNEL 114,114 118,591 125,300 130,800 -
OPERATING SUPPLIES 2,575 1,857 6,100 5,000 -
FUEL - - - 12,000 -
EQUIPMENT MAINTENANCE 23,982 24,153 18,900 18,900 -
VEHICLE MAINTENANCE 3,971 4,394 5,000 5,000 -
ELECTRIC SERVICE 1,585 1,794 2,500 2,300 2,500
EQUIPMENT LEASE/RENTAL - 5,464 2,400 2,400 -
TRAVEL & TRAINING - - 500 - -
SOLID WASTE DISPOSAL FEE 35 - - - -
OTHER CONTRACTED
SERVICES 1,693 13,496 19,300 18,500 -
COMMUNITY RELATIONS - - 4,500 - -
TRANSFER TO VEHICLE
REPLACEMENT FUND 38,070 38,076 38,000 - -
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND - - - - 16,400
OPERATING 71,911 89,233 97,200 64,100 18,900
FURNITURE & EQUIP <$5000 1,160 - - - -
OTHER EQUIPMENT 7,790 - - - -
CONSTRUCTION COSTS 10,207 13,149 4,000 4,000 -
CAPITAL 19,156 13,149 4,000 4,000 -
RECYCLING FACILITY
DIVISION TOTAL 205,181$ 220,974$ 226,500$ 198,900$ 18,900$
PUBLIC WORKS DEPARTMENT
Page 94 of 125Page 94 of 125
SOLID WASTE FUND 2014
Curbside Recycling Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2011 2012 2013 2013 2014
REGULAR WAGES 68,445$ 63,282$ 41,300$ 65,500$ 42,710$
OVERTIME 4,319 3,374 2,700 2,100 2,200
LONGEVITY 1,240 907 600 600 700
HEALTH & DENTAL 13,274 11,596 5,600 11,500 6,200
TMRS 11,474 7,175 4,700 6,600 4,600
FICA 5,194 5,419 3,400 5,000 3,400
WORKERS COMPENSATION 1,803 1,795 1,900 2,500 1,800
OTHER BENEFITS 1,025 2,974 2,900 2,900 600
EMPLOYEE RELATIONS 394 203 200 200 200
PERSONNEL 107,168 96,724 63,300 96,900 62,410
OFFICE SUPPLIES 102 - - - -
OPERATING SUPPLIES 781 190 3,600 2,900 3,700
FUEL - - - 8,400 8,700
EQUIPMENT MAINTENANCE 13 - - - 500
VEHICLE MAINTENANCE 15,599 25,984 25,000 23,000 25,500
COMMUNICATION 627 - - - -
PROFESSIONAL DUES 131 - - - -
TRAVEL & TRAINING 4 - - - -
OTHER CONTRACTED SERVICES 66,340 94,604 100,300 100,300 75,500
COMMUNITY RELATIONS 10,827 14,148 15,000 15,000 19,500
TRANSFER TO VEHICLE REPLAC 40,071 40,068 40,000 40,000 54,000
TRANSFER TO TECHNOLOGY MA - - - - 11,500
OPERATING 134,495 174,994 183,900 189,600 198,900
OTHER EQUIPMENT 16,491 5,960 10,000 10,000 7,000
CAPITAL 16,491 5,960 10,000 10,000 7,000
CURBSIDE RECYCLING
DIVISION TOTAL 258,154$ 277,678$ 257,200$ 296,500$ 268,310$
PUBLIC WORKS DEPARTMENT
Page 95 of 125Page 95 of 125
INTERNAL SERVICE FUNDS 2014
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.
Page 96 of 125Page 96 of 125
INTERNAL SERVICE FUNDS 2014
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.
2013 Financial Activity
The City’s Employee Benefit Fund revenue is anticipated to be at $2,245,400 to fund
employee benefits. Charges to Operating Funds are expected to be $1,855,400 and the
balance of $290,000 comes from employee/retiree contributions and other miscellaneous
earnings. Expenditures are expected to be $2,205,900, above appropriations, primarily
due to administrative costs
2014 Appropriations
Charges to Operating funds in the amount of $2,036,800 are expected, plus $380,050
from employee/retiree contributions and other miscellaneous earnings. Expenditures for
benefits are expected to be $2,429,850 a 10.15% increase from the 2013 Estimated
expenditures. This is due primarily to the Health Care Reform Unfunded Mandate,
estimated at $75,000; additional $30,000 appropriation for NeoGov software modules –
Training Track, Employee On-Boarding and Applicant Tracking; $38,000 for a
comprehensive compensation study; and $10,000 for city-wide compliance and customer
service training.
Page 97 of 125Page 97 of 125
INTERNAL SERVICE FUNDS 2014
EMPLOYEE BENEFIT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2011 2012 2013 2013 2014
REVENUES:
CHARGES TO OPERATING FUNDS:
ER - HEALTH $ 1,085,001 1,117,705$ 1,253,800$ 1,253,800$ 1,254,000$
ER - DENTAL 45,453 48,741 52,500 52,500 52,500
ER - LIFE 19,564 22,609 4,500 23,000 23,000
ER - DISABILITY 15,772 17,867 42,700 18,000 20,000
ER - WORKER'S COMPENSATION 76,539 87,629 109,000 109,000 109,000
ER - RETIREES - 40,466 190,000 190,000 190,000
ER - OTHER BENEFITS 55,815 299,359 309,100 309,100 388,300
EMPLOYEE CONTRIBUTIONS:
EE - HEALTH 193,570 199,038 221,200 210,000 221,000
EE - DENTAL 14,429 14,983 22,500 18,900 22,500
EE - VISION 9,845 11,514 11,000 11,100 11,550
EE-PPACA CONTRIBUTIONS - - - - 75,000
COBRA CONTRIBUTIONS 38,635 48,003 10,000 50,000 50,000
EARNINGS ON INVESTMENTS 6 - - - -
TOTAL REVENUES 1,554,630 1,907,914 2,226,300 2,245,400 2,416,850
EXPENDITURES:
HEALTH & DENTAL 281 - - - -
TMRS 471 - - - -
FICA 229 - - - -
WORKERS COMPENSATION 70,576 - - - -
OTHER BENEFITS 28 - - - -
MEDICAL PREMIUMS - ACTIVE 1,300,400 1,333,545 1,475,000 1,475,000 1,550,000
MEDICAL PREMIUMS - RETIRED 132,154 100,645 190,000 190,000 190,000
MEDICAL PREMIUMS - COBRA 5,892 5,444 10,000 10,000 10,000
DENTAL PREMIUMS - ACTIVE 61,351 61,225 75,000 75,000 82,500
VISION PREMIUMS - ACTIVE 9,927 11,113 11,000 11,100 11,550
WORKER'S COMPENSATION 23,949 89,034 109,000 109,000 109,000
LIFE & AD&D, DISABILITY 30,991 34,691 30,000 32,000 33,000
UNEMPLOYMENT CLAIMS 7,790 - 10,000 10,000 10,000
OTHER ADMINSTRATIVE COST 27,963 25,044 23,300 33,300 23,300
MEDICAL PREMIUMS - RETIREE
DEPENDENT 38,748 28,150 40,000 40,000 40,000
Page 98 of 125Page 98 of 125
INTERNAL SERVICE FUNDS 2014
HEALTH CARE REFORM UNFUNDED
MANDATE - - - - 75,000
WELLNESS PROGRAM 17,676 12,649 25,000 25,000 25,000
ACCUMULATED SICK LEAVE 46,620 25,043 80,000 80,000 80,000
ACCRUED VACATION - - 40,000 40,000 40,000
RECRUITING & HIRING - 2,196 12,000 15,000 15,000
EVENTS 11,272 14,194 20,000 20,000 20,000
AWARDS 1,337 773 3,000 3,000 3,000
TUITION 8,029 17,353 28,000 28,000 25,000
INCENTIVES 15,031 - 5,000 5,000 5,000
SOFTWARE LICENSES - - - - 30,000
CONSULTANTS 2,167 - 4,500 4,500 42,500
TRAVEL & TRAINING - - - - 10,000
TOTAL EXPENDITURES 1,812,883 1,761,098 2,190,800 2,205,900 2,429,850
NET REVENUES (EXPENDITURES)(258,253) 146,816 35,500 39,500 (13,000)
BEGINNING BALANCE (49,017) (307,270) 14,479 (160,454) (120,954)
ENDING BALANCE (307,270)$ (160,454)$ 49,979$ (120,954)$ (133,954)$
Page 99 of 125Page 99 of 125
INTERNAL SERVICE FUNDS 2014
VEHICLE REPLACEMENT FUND
The Vehicle Replacement Fund is expected to end 2013 with a balance of $1,109,734.
Transfers from other funds in 2014 are expected to provide $649,000 more. 2014
budgeted expenditures are $292,000, which includes the scheduled replacement of an F-
250 for General Services; a CCC with Witke 30-yard for Solid Waste Operations; a
portable air compressor, Kubota Trailer and B20 Backhoe for Water & Sewer Operations
and, due to the closure of the recycling center, a return of prior year Solid Waste Fund
contributions in the amount of $198,000. These funds were to be used for the
replacement of the baler and a dump truck that is no longer needed at the recycling
center.
Capital expenditures totaling $2,404,000 are planned over the next five years. These
include the following:
Fiscal Year Amount
Fire Department - Pumper Truck 2015 *
Fire Department - Enclosed Trailer 2015 $ 11,000
Fire Department - Fire Marshal's Vehicle 2015 39,000
City Pool Vehicle - Sedan 2015 20,000
Public Works - Sedan 2015 27,000
Public Works - Medium Duty Truck 2015 30,000
Public Works - Recycling Center - Trailer 2015 3,000
Public Works - Recycling Center - Medium Duty Work Truck 2015 31,000
Public Works - Solid Waste / Recycling - Trailer Mounted
Pressure Washer 2015 8,000
Public Works Operations - Trailer Mounted Welder 2015 9,000
Public Works Utilities - Jet Truck 2015 105,000
Public Works Utilities - Heavy Duty Work Truck w/ Service
Body (3) 2015 162,000
Public Works Utilities – Medium Duty Work Truck 2015 33,000
Total 2015 $ 478,000
Police Department Patrol SUV 2016 $ 50,000
Police Department Patrol Car (2) 2016 45,000
Public Works Solid Waste Recycling Collection Vehicle (2) 2016 460,000
Total 2016 $ 555,000
Page 100 of 125Page 100 of 125
INTERNAL SERVICE FUNDS 2014
Fiscal Year Amount
Police Department - Patrol SUV 2017 $ 50,000
Police Department - Patrol Car (QTY 3) 2017 138,000
Police Department - Unmarked Units (QTY 2) 2017 70,000
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 30,000
Public Works Sewer Treatment Plant - Medium Duty Work
Truck 2017 25,000
Total 2017 $ 713,000
Police Department - Patrol Car (QTY 3) 2018 $ 135,000
Fire Department – Ambulance 2018 180,000
Public Works - Street Sweeper 2018 150,000
Public Works - Medium Duty Truck - Service Body 2018 42,000
Public Works - Solid Waste / Recycling Trailer 2018 3,000
Public Works Utilities - Equipment Trailer 2018 5,000
Public Works Utilities - Power Pack 2018 11,000
Public Works Utilities - Medium Duty Work Truck 2018 36,000
Total 2018 $ 562,000
Public Works - Heavy Duty Truck - Service Body
2019 $ 54,000
Public Works Sewer Treatment Plant – Medium Duty Work
Truck w/ Service Body 2019 42,000
Total 2019 $ 96,000
* Annual departmental allocation 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.
Page 101 of 125Page 101 of 125
INTERNAL SERVICE FUNDS 2014
VEHICLE REPLACEMENT
FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2011 2012 2013 2013 2014
REVENUES:
CHARGES TO OPERATING
FUNDS:
SALE OF CITY PROPERTY 10,686$ 427$ -$ 15,700$ -$
EARNINGS ON INVESTMENTS 1,595 2,065 - 1,100 -
MISCELLANEOUS 35,925 - - - -
TRANSFER FROM GENERAL
FUND 207,051 228,180 233,000 228,180 460,000
TRANSFER FROM WATER &
SEWER FUND 70,831 70,836 74,000 70,836 74,000
TRANSFER FROM SOLID
WASTE FUND 139,592 139,596 153,000 139,596 115,000
TRANSFER FROM
TECHNOLOGY 2,239 2,700 - - -
TOTAL REVENUES 467,919 443,804 460,000 455,412 649,000
EXPENDITURES:
AUTOMOBILES 14,372 321 122,000 220,000 -
LIGHT TRUCKS - 10,834 30,000 30,000 30,000
HEAVY EQUIPMENT - 1,933 222,000 222,000 225,000
OTHER EQUIPMENT 399 - - - 37,000
TRANSFER TO SOLID WASTE
FUND - - - - 198,000
TOTAL EXPENDITURES 14,771 13,089 374,000 472,000 292,000
NET REVENUES
(EXPENDITURES)453,148 430,715 86,000 (16,588) 357,000
BEGINNING BALANCE 242,459 695,607 1,220,827 1,126,322 1,109,734
ENDING BALANCE 695,607$ 1,126,322$ 1,306,827$ 1,109,734$ 1,466,734$
Page 102 of 125Page 102 of 125
INTERNAL SERVICE FUNDS 2014
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.
2013 Financial Activity
In 2013 transfers from other funds are expected to amount to $1,426,300 and total
revenues are projected to be $1,426,410. Total Expenditures are expected to reach
$1,428,700.
2014 Budget
The 2014 Budget projects transfers from other funds amounting to $1,169,000.
Expenditures for operations are budgeted to be $1,166,710.
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 manages the funding of the City’s use of
technology to provide services. (2014 Budget - $1,166,710)
Page 103 of 125Page 103 of 125
INTERNAL SERVICE FUNDS 2014
ADMINISTRATION DEPARTMENT
(TECHNOLOGY MANAGEMENT) 2014 GOALS
∗ Upgrade the existing Storage Area Network (SAN) to provide more disk space
and increase fault protection
∗ Add capacity to the Virtual Tape Library to provide space to backup new services
that have been added.
∗ Deploy software that tracks infrastructure assets such as Pavement, Water, Waste
Water and other City owned assets, providing for work requests, work orders and
preventative maintenance.
∗ Begin a multi-year, phased implementation of Microsoft SharePoint that will
enhance the City’s existing Intranet
∗ Complete the upgrade from Windows XP to Windows 7 and continue deploying
Zero Clients where appropriate
ADMINISTRATION DEPARTMENT (TECHNOLOGY MANAGEMENT FUND)
BUDGET HIGHLIGHTS
∗ Authorized full-time employees – 3 (2013 authorized full-time employees – 3).
∗ Total budget - $1,166,710 (2013 total Budget - $1,426,200).
Actual Actual Budget Estimated Budget
2011 2012 2013 2013 2014
STATEMENT OF REVENUES AND EXPENDITURES
TECHNOLOGY MANAGEMENT FUND
TRANSFER FROM GENERAL
FUND 969,669$ 1,093,795$ 1,227,900$ 1,227,900$ 1,033,500$
TRANSFER FROM WATER &
SEWER FUND 120,238 121,500 128,100 128,100 92,500
TRANSFER FROM SOLID
WASTE FUND 78,353 69,900 70,300 70,300 43,000
EARNINGS ON INVESTMENTS 163 92 - 110 -
TOTAL REVENUES 1,168,423 1,285,287 1,426,300 1,426,410 1,169,000
REVENUES:
CHARGES TO OPERATING FUNDS:
Page 104 of 125Page 104 of 125
INTERNAL SERVICE FUNDS 2014
REGULAR WAGES 221,070$ 229,599$ 235,900$ 233,500$ 245,410$
ON CALL - - - 4,900 4,900
OVERTIME 14,836 8,447 8,000 8,000 8,000
LONGEVITY 770 955 1,200 1,200 1,400
HEALTH & DENTAL 38,225 37,536 33,900 33,900 37,400
TMRS 38,654 25,963 25,500 25,500 26,600
FICA 17,996 18,314 19,700 19,700 18,900
WORKERS COMPENSATION 658 773 600 600 600
ALLOWANCES 10,970 10,920 11,000 11,000 11,000
OTHER BENEFITS 2,086 9,840 15,000 15,000 2,000
PERSONNEL 345,264 342,348 350,800 353,300 356,210
EQUIPMENT MAINTENANCE 23,370 47,646 26,000 26,000 26,000
HARDWARE & SOFTWARE
MAINTENANCE CONTRACTS 357,038 371,963 400,000 400,000 393,100
TELE-COMMUNICATIONS &
DATA 202,502 209,164 191,500 191,500 167,400
SOFTWARE LICENSES 1,725 968 1,000 1,000 11,100
CONSULTANTS 6,054 21,826 60,000 60,000 20,000
TRAVEL & TRAINING 5,671 11,634 9,500 9,500 12,500
OTHER CONTRACTED
SERVICES 24,995 - - - -
TECHNOLOGY PROJECTS 60,215 245,887 321,000 321,000 109,000
HIGH TECHNOLOGY
REPLACEMENTS 68,076 60,967 66,400 66,400 71,400
TRANSFER TO VEHICLE
REPLACEMENT FUND 2,239 2,700 - - -
OPERATIONS 751,886 972,754 1,075,400 1,075,400 810,500
TOTAL EXPENDITURES 1,097,149 1,315,101 1,426,200 1,428,700 1,166,710
NET REVENUES
(EXPENDITURES)71,274 (29,814) 100 (2,290) 2,290
BEGINNING BALANCE (23,100) 48,174 23,025 18,360 16,070
ENDING BALANCE 48,174$ 18,360$ 23,125$ 16,070$ 18,360$
EXPENDITURES:
Page 105 of 125Page 105 of 125
INTERNAL SERVICE FUNDS 2014
EQUIPMENT REPLACEMENT FUND
The Equipment Replacement Fund (ERF) began in 2012. The General Fund transferred
excess reserves in 2012 and 2013 as seed funding for future equipment replacements.
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 Vehicle
Replacement Fund (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 2014 budget proposes to transfer
$55,500 to the ERF for future equipment purchases. This transfer is for the future
purchase of bunker gear replacements in 2015 and self contained breathing apparatus
(SCBA) in 2019. No expenditures are planned for 2014.
Actual Actual Budget Estimated Budget
2011 2012 2013 2013 2014
REVENUES:
MISCELLANEOUS -$ -$ -$ 20,000$ -$
TRANSFER FROM GENERAL
FUND - 60,000 85,000 85,000 55,500
EARNINGS ON INVESTMENTS - 78 - 100 -
TOTAL REVENUES - 60,078 85,000 105,100 55,500
NET REVENUES
(EXPENDITURES)- 60,078 85,000 105,100 55,500
BEGINNING BALANCE - - 60,024 60,078 165,178
ENDING BALANCE -$ 60,078$ 145,024$ 165,178$ 220,678$
EQUIPMENT REPLACEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Page 106 of 125Page 106 of 125
SPECIAL REVENUE FUNDS 2014
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 2014:
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 $3.00 fee added to traffic tickets issued in West University Place. Revenues
generated by this fee can be used only to provide security for the building housing the Court.
THE METRO GRANT FUND – In 1999, The Metropolitan Transit Authority of Harris County
(METRO) and West University Place entered into an interlocal, multi-year Congestion
Mitigation/Traffic Management agreement. This agreement was modified and extended to
December 2025 by the Harris County voters in November 2012. This extension changed the
formula and payment schedule beginning October 1, 2014. The payments are due not later than
30 days after each quarter; therefore the first payment is due in January 2015.
POLICE FORFEITED PROPERTY FUND – Certain property used in the commission of
crimes or proceeds from criminal activity is subject to forfeiture. Funds generated from the sale
of this property are set aside for the use of the Police Department.
FIRE TRAINING FUND – Accounts for grants, donations and other funds set aside for training
firefighters.
POLICE TRAINING FUND-Accounts for grants, donations and other funds set aside for
training police officers.
GOOD NEIGHBOR FUND – The City receives donations to fund the activities of the Good
Neighbor Team, specifically “Handy Man” home repairs for resident senior citizens. The Good
Neighbor Fund restricts the use of those donations to that specific activity.
Page 107 of 125Page 107 of 125
SPECIAL REVENUE FUNDS 2014
PARKS FUND
Actual Actual Budget Estimated Budget
2011 2012 2013 2013 2014
REVENUES:
EARNINGS ON INVESTMENTS 41$ 43$ -$ 25$ -$
DONATIONS 7,007 6,138 - 4,000 4,000
TOTAL REVENUES 7,047 6,180 - 4,025 4,000
EXPENDITURES:
OPERATING SUPPLIES 5,785 3,590 5,000 5,400 7,000
OTHER EQUIPMENT 923 - - - -
TOTAL EXPENDITURES 6,708 3,590 5,000 5,400 7,000
NET REVENUES
(EXPENDITURES)339 2,590 (5,000) (1,375) (3,000)
BEGINNING BALANCE 13,887 14,226 16,863 16,817 15,442
ENDING BALANCE 14,226 16,817 11,863 15,442 12,442
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2011 2012 2013 2013 2014
REVENUES:
MUNICPAL COURT FINES 9,824$ 6,187$ 5,000$ 5,100$ 6,200$
EARNINGS ON INVESTMENTS 46 53 - 10 -
TOTAL REVENUES 9,870 6,240 5,000 5,110 6,200
EXPENDITURES:
OTHER CONTRACTED
SERVICES - 361 - 3,200 -
FURNITURE & EQUIP <$5000 375 14,880 6,600 13,400 -
TOTAL EXPENDITURES 375 15,241 6,600 16,600 -
NET REVENUES
(EXPENDITURES)9,495 (9,000) (1,600) (11,490) 6,200
BEGINNING BALANCE 11,855 21,350 11,382 12,350 860
ENDING BALANCE 21,350$ 12,350$ 9,782$ 860$ 7,060$
STATEMENT OF REVENUES AND EXPENDITURES
COURT TECHNOLOGY FUND
Page 108 of 125Page 108 of 125
SPECIAL REVENUE FUNDS 2014
Actual Actual Budget Estimated Budget
2011 2012 2013 2013 2014
REVENUES:
OTHER FEES AND PERMITS 17,919$ 44,863$ 8,000$ 20,000$ 20,000$
EARNINGS ON INVESTMENTS 177 202 - 90 -
TOTAL REVENUES 18,096 45,065 8,000 20,090 20,000
EXPENDITURES:
OTHER CONSTRUCTION 18,190 17,213 41,000 33,000 33,000
TOTAL EXPENDITURES 18,190 17,213 41,000 33,000 33,000
NET REVENUES
(EXPENDITURES)(94) 27,852 (33,000) (12,910) (13,000)
BEGINNING BALANCE 68,700 68,606 75,372 96,458 83,548
ENDING BALANCE 68,606$ 96,458$ 42,372$ 83,548$ 70,548$
STATEMENT OF REVENUES AND EXPENDITURES
TREE REPLACEMENT FUND
COURT SECURITY FUND
Actual Actual Budget Estimated Budget
2011 2012 2013 2013 2014
REVENUES:
MUNICPAL COURT FINES 7,397$ 4,589$ 4,500$ 4,700$ 4,500$
EARNINGS ON INVESTMENTS 58 63 - 30 -
TOTAL REVENUES 7,454 4,652 4,500 4,730 4,500
EXPENDITURES:
FURNITURE & EQUIP <$5000 4,616 - 15,000 10,000 10,000
TOTAL EXPENDITURES 4,616 - 15,000 10,000 10,000
NET REVENUES
(EXPENDITURES)2,838 4,652 (10,500) (5,270) (5,500)
BEGINNING BALANCE 19,161 21,999 16,733 26,651 21,381
ENDING BALANCE 21,999$ 26,651$ 6,233$ 21,381$ 15,881$
STATEMENT OF REVENUES AND EXPENDITURES
Page 109 of 125Page 109 of 125
SPECIAL REVENUE FUNDS 2014
METRO GRANT FUND
Actual Actual Budget Estimated Budget
2011 2012 2013 2013 2014
REVENUES:
METRO 259,000$ 259,000$ 259,000$ 259,000$ 259,000$
EARNINGS ON INVESTMENTS 88 462 - 400 -
TOTAL REVENUES 259,088 259,462 259,000 259,400 259,000
EXPENDITURES:
CONTINGENCY - - 259,270 - -
TRANSFER TO
TRANSPORTATION 403,700 - - 381,400 259,000
TOTAL EXPENDITURES 403,700 - 259,270 381,400 259,000
NET REVENUES
(EXPENDITURES)(144,612) 259,462 (270) (122,000) -
BEGINNING BALANCE 266,205 121,593 270 381,055 259,055
ENDING BALANCE 121,593$ 381,055$ -$ 259,055$ 259,055$
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2011 2012 2013 2013 2014
REVENUES:
FORFEITED PROPERTY 3,854$ -$ -$ -$ -$
EARNINGS ON INVESTMENTS 36 34 - 20 -
TOTAL REVENUES 3,890 34 - 20 -
EXPENDITURES:
OPERATING SUPPLIES 50 2,212 5,000 2,400 12,000
CONSULTANTS 1,758 - - - -
TOTAL EXPENDITURES 1,808 2,212 5,000 2,400 12,000
NET REVENUES
(EXPENDITURES)2,082 (2,178) (5,000) (2,380) (12,000)
BEGINNING BALANCE 15,148 17,230 12,850 15,052 12,672
ENDING BALANCE 17,230$ 15,052$ 7,850$ 12,672$ 672$
STATEMENT OF REVENUES AND EXPENDITURES
POLICE FORFEITED PROPERTY FUND
Page 110 of 125Page 110 of 125
SPECIAL REVENUE FUNDS 2014
POLICE TRAINING FUND
Actual Actual Budget Estimated Budget
2011 2012 2013 2013 2014
REVENUES:
STATE GRANT 4,808$ -$ -$ -$ -$
EARNINGS ON INVESTMENTS 28 33 - 20 -
TOTAL REVENUES 4,836 33 - 20 -
EXPENDITURES:
TRAINING SUPPLIES 530 - - - -
TRAVEL & TRAINING - - 5,000 5,000 6,000
TOTAL EXPENDITURES 530 - 5,000 5,000 6,000
NET REVENUES
(EXPENDITURES)4,306 33 (5,000) (4,980) (6,000)
BEGINNING BALANCE 9,025 13,331 12,351 13,364 8,384
ENDING BALANCE 13,331$ 13,364$ 7,351$ 8,384$ 2,384$
STATEMENT OF REVENUES AND EXPENDITURES
FIRE TRAINING FUND
Actual Actual Budget Estimated Budget
2011 2012 2013 2013 2014
REVENUES:
FEDERAL GRANT 707$ -$ -$ -$ -$
STATE GRANT 500 - - 26,164 -
SETRAC 4,203 - - - -
EARNINGS ON INVESTMENTS 88 3 - 2 -
DONATIONS 71,665 - - - -
MISCELLANEOUS 7,000 - - - -
TOTAL REVENUES 84,163 3 - 26,166 -
EXPENDITURES:
OVERTIME 4,653 - - - -
OPERATING SUPPLIES 4,249 - - 26,100 -
TRAVEL & TRAINING 1,400 - - - -
FURNITURE & EQUIP <$5000 6,732 - - - -
TECHNOLOGY PROJECTS 71,665 - 6,832 - -
TOTAL EXPENDITURES 88,698 - 6,832 26,100 -
NET REVENUES
(EXPENDITURES)(4,536) 3 (6,832) 66 -
BEGINNING BALANCE 6,713 2,177 6,832 2,180 2,246
ENDING BALANCE 2,177$ 2,180$ -$ 2,246$ 2,246$
STATEMENT OF REVENUES AND EXPENDITURES
Page 111 of 125Page 111 of 125
SPECIAL REVENUE FUNDS 2014
GOOD NEIGHBOR FUND
Actual Actual Budget Estimated Budget
2011 2012 2013 2013 2014
REVENUES:
EARNINGS ON INVESTMENTS 7$ 6$ -$ 4$ -$
DONATIONS - 54 - 300 -
TOTAL REVENUES 7 60 - 304 -
EXPENDITURES:
COMMUNITY RELATIONS - - - 700 2,400
TOTAL EXPENDITURES - - - 700 2,400
NET REVENUES
(EXPENDITURES)7 60 - (396) (2,400)
BEGINNING BALANCE 2,762 2,769 2,826 2,828 2,432
ENDING BALANCE 2,769$ 2,828$ 2,826$ 2,432$ 32$
STATEMENT OF REVENUES AND EXPENDITURES
Page 112 of 125Page 112 of 125
CAPITAL PROJECT FUNDS 2014
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.
Page 113 of 125Page 113 of 125
CAPITAL PROJECT FUNDS 2014
CAPITAL PROJECT FUND
2013 Financial Activity
Projects for 2013 and the estimated completion costs are as follows:
Original
Budget
Estimated
Cost
GENERAL SERVICES
Traffic Division
Pavement Markings $ 39,800 $ 39,800
FACILITIES MAINTENANCE
Citywide
Replace thermostats with WiFi thermostats 6,800 6,800
Public Works
Installation of radiant barrier in PW Admin Bldg. 5,000 10,755
PW Admin - Replace ductwork for HVAC 6,000 12,320
PW - Maintenance area - access control doors 15,000 5,500
City Hall
Retrofit Delta Controls to new system in PD 24,000 39,000
Parks & Recreation
Senior Services - Replace heat pump & air handler 22,000 12,235
Scout House - Replace roof 13,000 7,792
Community Bldg - Replace Senior's parking lot 10,000 12,312
Library
Replace library elevator 25,000 19,988
TOTAL $ 166,600 $ 166,502
Page 114 of 125Page 114 of 125
CAPITAL PROJECT FUNDS 2014
2014 Appropriations
Projects planned for 2014 are as follows:
Original
Budget
GENERAL SERVICES
Traffic Division
Area 1 Stop bar replacement $ 13,000
FACILITIES MAINTENANCE
City Hall
Roof Replacement 50,000
HVAC blower and water pump assembly replacement 10,000
Public Works
Animal Control Shelter - demolish & rebuild 120,000
Parks & Recreation
Senior Services - Replace heat pump & air handler 20,000
Colonial Park - Energy efficient lighting in pump house 4,000
Colonial Park - Concession area enhancement 20,000
Community Building re-insulation 10,000
WURC - Staff maintenance area enhancements 3,000
TOTAL $ 250,000
CAPITAL PROJECT FUND
Actual Actual Budget Estimated Budget
2011 2012 2013 2013 2014
REVENUES:
STATE GRANT $ - $ 41,048 $ - $ - $ -
EARNINGS ON INVESTMENTS 257 323 - 120 -
TRANSFER FROM CAPITAL
RESERVE FUND - - 166,600 166,600 250,000
TOTAL REVENUES 300,257 41,371 166,600 166,720 250,000
EXPENDITURES
OTHER CONSTRUCTION
COSTS 18,055 39,435 - 166,502 250,000
TOTAL EXPENDITURES 251,760 39,435 - 166,502 250,000
BEGINNING BALANCE (23,170) 25,327 25,510 27,264 27,482
ENDING BALANCE 25,327$ 27,264$ 192,110$ 27,482$ 27,482$
STATEMENT OF REVENUES AND
Page 115 of 125Page 115 of 125
CAPITAL PROJECT FUNDS 2014
TRANSPORTATION/DRAINAGE IMPROVEMENT FUND
Projects included in the 2014 budget include repaving the 3800 and 3900 blocks of Ruskin Street
and the 6600 block of West College Street. This project includes reconstruction of the water &
sewer infrastructure as needed and is therefore funded by the Transportation/Drainage
Improvement Fund and the Water & Sewer Capital Project Fund. The total project cost is
$690,000 with the Transportation/Drainage Improvement Fund contributing $461,700 and the
Water & Sewer Capital Project Fund contributing $228,320.
Other comprehensive projects will be reviewed, analyzed and prioritized at least annually. An
example of this type of comprehensive project is the water main replacement program, a review,
documentation and prioritization of all cast iron lines. The projects may be further allocated into
small sub-projects, some of which are expected to be completed in-house for greater economy
and efficiency.
Actual Actual Budget Estimated Budget
2011 2012 2013 2013 2014
REVENUES
EARNINGS ON INVESTMENTS $ 1,056 $ 825 $ - $ 200 $ -
TRANSFER FROM METRO
GRANT FUND 403,700 - - 381,400 259,000
TOTAL REVENUES 404,756 825 - 381,600 259,000
EXPENDITURES
PROFESSIONAL SERVICES - 1,006 - 25,000 -
CONSTRUCTION COSTS - 1,037 - 120,000 461,700
OTHER CONSTRUCTION
COSTS 441,192 79,569 - - -
TRANSFER TO STREETLIGHT
PROJECT FUND 5,000 - - - -
TOTAL EXPENDITURES 446,192 81,611 - 145,000 461,700
BEGINNING BALANCE 556,645 515,210 478 434,423 671,023
ENDING BALANCE 515,210$ 434,423$ 478$ 671,023$ 468,323$
TRANSPORTATION IMPROVEMENT FUND (DRAINAGE FUND)
STATEMENT OF REVENUES AND EXPENDITURES
Page 116 of 125Page 116 of 125
CAPITAL PROJECT FUNDS 2014
CAPITAL RESERVE FUND
In 2013, $200,000 was transferred from the General Fund and an additional $200,000 is
expected to be transferred from the General Fund in 2014. 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.
CAPITAL RESERVE FUND
Actual Actual Budget Estimated Budget
2011 2012 2013 2013 2014
REVENUES
EARNINGS ON INVESTMENTS $ 203 $ 564 $ - $ 400 $ -
TRANSFER FROM GENERAL FUND 64,600 243,679 200,000 200,004 200,000
TRANSFER FROM
INFRASTRUCTURE FUND 13,076 7 - - -
TRANSFER FROM REC FACILITIES
CONSTRUCTION FUND - 20,108 - - -
TRANSFER FROM 2010A CERT OF
OBLIGATIONS FUND - 108 - - -
TRANSFER FROM FUND 330 5,897 - - - -
TOTAL REVENUES 83,776 264,465 200,000 200,404 200,000
EXPENDITURES
UNFORESEEN EXPENDITURES - 7,578 - - -
TRANSFER TO CAPITAL PROJECTS
FUND - - 166,600 166,600 250,000
TRANSFER TO STREETLIGHT
PROJECT FUND 1,655 - - - -
TRANSFER TO REC. FACILITIES
CONSTRUCTION FUND 38,241 - - - -
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND - - - 43,700 -
ADVANCE TO SOLID WASTE - - - 125,000 (125,000)
TOTAL EXPENDITURES 39,896 7,578 166,600 335,300 125,000
BEGINNING BALANCE 64,115 107,995 636,790 364,881 229,985
ENDING BALANCE 107,995$ 364,881$ 670,190$ 229,985$ 304,985$
STATEMENT OF REVENUES AND EXPENDITURES
Page 117 of 125Page 117 of 125
CAPITAL PROJECT FUNDS 2014
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 2013 anticipated ending fund balance is $1.6
million, with 2014 adding $1,900,000 from the Water and Sewer Fund for such projects.
The projects in the 2012 budget were completed in early 2013. These projects include
the Water Well #8 Rehabilitation ($278,350) and the Lift Station Renovations ($18,000),
totaling $288,350.
The projects in the 2013 budget, the Belt Filter Replacement ($415,000), Lift Station
Renovations ($100,000), and Steel Storage Tank Painting ($600,000) are being delayed
into future years for the purpose of expediting the screw pump renovations ($1,075,000)
originally planned for 2016. Staff has been developing specifications for a request for
proposal for the automated meter reading system installation and expects to have this
project underway in the fourth quarter of 2013.
The projects planned for 2014 are phase 2 of 2 of the automated meter reading project
($576,800), ground storage tank rehabilitation ($690,000), Ruskin/West College
comprehensive infrastructure rehabilitation ($228,320) and lift station renovations
($255,000) and the continuation of the projects started, but not completed in 2013, for a
total of $2,815,220.
Other comprehensive projects will be reviewed, analyzed and prioritized at least
annually. The projects may be further allocated into small sub-projects, some of which
are expected to be completed in-house for greater economy and efficiency.
Page 118 of 125Page 118 of 125
CAPITAL PROJECT FUNDS 2014
Actual Actual Budget Estimated Budget
2011 2012 2013 2013 2014
REVENUES:
STATE GRANT -$ 204,682$ -$ -$ -$
EARNINGS ON INVESTMENTS 3,052 2,214 - 1,600 -
TRANSFER FROM WATER &
SEWER FUND 950,000 699,996 1,900,000 1,900,000 1,900,000
TOTAL REVENUES 953,052 906,892 1,900,000 1,901,600 1,900,000
EXPENDITURES:
PROFESSIONAL SERVICES - - - 5,000 -
CONSTRUCTION COSTS - - - 55,200 -
OTHER CONSTRUCTION COSTS 127,000 - 1,271,700 1,354,500 2,815,220
TRANSFER TO WATER & SEWER
FUND 350,764 831,956 - - -
TOTAL EXPENDITURES 777,764 831,956 1,271,700 1,414,700 2,815,220
NET REVENUES
(EXPENDITURES)175,288 74,935 628,300 486,900 (915,220)
BEGINNING BALANCE 847,125 1,022,413 444,085 1,097,348 1,584,248
ENDING BALANCE 1,022,413$ 1,097,348$ 1,072,385$ 1,584,248$ 669,028$
WATER AND SEWER CAPITAL PROJECTS
STATEMENT OF REVENUES AND EXPENDITURES
Page 119 of 125Page 119 of 125
City of West University Place
Harris County, Texas
Ordinance No. 1982
AN ORDINANCE APPROVING AND ADOPTING A BUDGET FOR THE FISCAL YEAR
BEGINNING JANUARY 1, 2014 AND ENDING DECEMBER 31, 2014; APPROPRIATING
FUNDS FOR SUCH BUDGET AND CONTAINING FINDING AND PROVISIONS
RELATING TO THE SUBJECT,
WHEREAS, as required by the City Charter and more law, the City Manager has
prepared and submitted to the City Council a budget with estimate of expenditures and
revenue of all city departmwve and activities for the year beginning January 1, 2014 and
ending December 31, 2014; and
WHEREAS, such budget has been timely filed with the City Secretary, the City
Council has had sufficient time to review and revise such budget and notice of a public
hearing upon such budget has been duly given; and
WHEREAS, a public hearing has been held, and all taxpayers and interested
persons were powder! an opportunhy to attend and participate in such hearing; and
WHEREAS, public participation, input antl suggestions regarding the budget have
been received and considered by the City Council, and the City Council has made changes
as the City Council considers warranted by law in the beat interest of the municipal
taxpayers, and the City Council has found and determined! Mat the budget adopted by Mis
ordinance does not allow expenditures during the budget period in excess of funds estimate
to be on hand during the same period;
NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
WEST UNIVERSITY PLACE, TEXAS:
Section 1. The matters and facts set out in the preamble of this ordinance are
found and determined to be true and correct and are hereby approved and adopted by the
City Council.
Sacred 2. That the budget estimate of the revenues of the City of West University
Place and the expenses of conducting the affairs thereof for the ensuing fiscal year,
beginning January 1, 2014 and ending December 31, 2014, as finally submitted to the City
Council by the City Manager of mid City to copy of which is on file In the City Secretary's
office and on the City's website) be, and the same is in all things, adopted and approved as
the budget estimate of all the current expenses as well as the fixed charges against said
City for the fiscal year beginning January t, 2014, and ending December 31, 2014.
Page 120 of 125Page 120 of 125
Section 3. That the sum of FIFTEEN MILLION FIVE HUNDRED EIGHTY ONE
THOUSAND THIRTY -TWO AND NO /100 DOLLARS ($15,581,032) is herby appropriated
out of the General Fund for the payment of operating expenses and capital outlay of Me
City Government.
Section 4. That me sum of EIGHT MILLION ONE HUNDRED TEN THOUSAND
AND NO /100 DOLLARS ($$110,000) is herby appropriated out of the General Fund Debt
Service for the purpose of paying the accruing interest and redeeming the Seral Bonds as
they mature on the General Fund Debt Service Bonds.
Section 5. That the sum of EIGHT MILLION EIGHT HUNDRED FOUR THOUSAND
NINE HUNDRED TEN AND NOA 00 DOLLARS ($8,804,910) is hereby appropriatetl out of
the Water and Sanitary Sewer System for the payment of operating expenses and capital
outlay and for the purpose of paying the accruing Interest and redeeming Me Serial Bonds
as they mature on the Water and Sanitary Sewer Fund Debt Service Bonds.
Section 6. That the sum of ONE MILLION FIVE HUNDRED SIXTY -FOUR
THOUSAND THREE HUNDRED FORTY AND NO /100 DOLLARS ($1,564,340) is hereby
appropriated Out of the Solid Waste Fund for the payment of operating expenses and
capital outlay of the municipally owned Solitl Waste Collection System.
Section T. That Me sum of TWO MILLION FOUR HUNDRED TWENTY -NINE
THOUSAND EIGHT HUNDRED FIFTY AND NO /100 DOLLARS ($2,429,850) is hereby
appropriated out Of the Employee Benefit Fund for the payment of operating expenses for
Me health benefits of the employees.
Section 8. That the sum of TWO HUNDRED NINETY -TWO THOUSAND AND
NO /100 DOLLARS ($292,000) is hereby appropriated out of fie Vehicle Replacement Fund
for the capital outlay for Vehicle Replacement Activities,
Section 9. That the sum of ONE MILLION ONE HUNDRED SIXTY -SIX THOUSAND
SEVEN HUNDRED TEN AND NO /100 DOLLARS ($1,186,710) is hereby appropriated out
of Me Technology Management Fund for operating expenses and capital outlay for
Technology Fund Activities.
Section 10. That this ordinance approving and adapting the Budget is made in all
things in accordance with Me terms and provisions of the City Charter of the City of West
University Place, Texas and the laws of the State of Texas and shall be interpreted and
construct in compliance therewith.
Page 121 of 125Page 121 of 125
Section 11. All eminences and parts of ordinances in conflict herewith are hereby
repealed to the extent of the conflict only.
Section 12. If any wool, phrase, clause, sentence, paragraph, section or other part
of this ordinance or the application thereof to any person or dreumstance, shall ever be held
to be invalid or unconstitutional by any court of competent jurisdiction, neither the remainder
of this ordinance, nor the application of such word, phrase, clause, sentence, paragraph,
section, or other part of this ordinance to any other persons or circumstances, shall be
affected thereby.
Section 13. The City Council officially finds, determines and declares that a
sufficient written notice of the date, hour, place and subject of each meeting at which this
ordinance was discussed, considered, or acted upon was given in the manner required by
the Open Meanings Act, Chapter 551, Texas Local Government Code, as amended, and
that each such meeting has been open to the public as required by law at all times during
such discussion, consideration and action. The City Council ratifies, approves and confirms
such ounces and the contents and posting thereof.
Section 14. After adoption of the Budget, the City Manager shall provide for the
filing of a true copy of the Budget tend each amendment) in the office of the County Clerk of
Hants County, Texas.
Section 15. This ordinance shall be upon adoption and signature.
f4 ' O
SIGNED:
Bob Fry , Mayor enz, Cily Secretary
RECO ENDED: REVIEWED:
Michael Rose City Manager Alan Petrov, City Attorney
Page 122 of 125Page 122 of 125
City of West University Place
Harris County, Texas
Ordinance No. 1983
AN ORDINANCE LEVYING AND ASSESSING AD VALOREM TAXES FOR TAX YEAR
2013; CONFIRMING AND GRANTING EXEMPTIONS; CONTAINING FINDINGS AND
PROVISIONS RELATING TO THE SUBJECT; AND DECLARING AN EMERGENCY..
WHEREAS, The City of West University Place, Texas (the "City') has bonds
outstanding which are payable from ad valorem taxes; and
WHEREAS, although the ordinances authorizing such bonds contain general levies
of taxes, it is necessary for the City Council to fix a apaoigc rate of tax for tax year 2013,
based on the City's appraisal rolls for tax year 2013 which have been prepared, reviewed
and certified by the Harris County Appraisal District; and
WHEREAS, the 2013 tax rate must not only provide funds sufficient for debt source
on the City's bonds, but must also provide for maintenance and operation of the City;
WHEREAS, Me assessor and collector of the City ( "Assessi has certified an
anticipated collection rate to the City Council, has performed the calculations required by
Section 26.04 of the Texas Tax Code, has reported the tax rate and other information
required to be reached to the City Council and has published the mormation required to be
published, having been designated to do an by the City Council; and
WHEREAS, all other preparatory steps for the adoption of a tax rate have been
taken, as required by law;
NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
WEST UNIVERSITY PLACE, TEXAS:
Section 1. The matters and (acts set out in the preamble of this commerce are found
and determined to be true and correct, and the City Council adopts, confirms, and ratifies all
of the calculations, publications, notices, and other preparatory, steps preceding the
consideration of this elements.
Section 2. The City Council hereby loves, assesses an adopts the following tax rate
per $100 valuation for tax year 2013, such as being levied and assessed upon all property
subject to taxation by the City:
0.19631 For the purposes of maintenance and operations
0.17769 For me purposes of debt service
0.31 Total tax rate.
Page 123 of 125Page 123 of 125
THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS
THAN LAST YEAR'S TAX RATE.
THE TAX RATE WILL EFFECTIVELY BE RAISED BY 4.81 PERCENT AND WILL RAISE
TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY
APPROXIMATELY$S.W.
Section 3. Such tax is hereby levied and assessed in accordance with the terms and
provisions of Article VIII of the City Charter and the Constitution and laws of me State of
Texas, and such levy and assessment are made to provide funds for the 2014 budget of the
City for the purposes Indicated, including maintenance, operations and debt service for that
budget period. However, this section does not prohibit the use of tax proceeds for other
lawful purposes.
Section 4. The Assessor is hereby directed to assess and collect taxes on all
property subject to taxation by the City on the basis of 100% of the assessed valuation
thereof at the rate set by ms ordinance. The taxes levied hereby shall be delinquent after
January 31, 2014.
Section 5. The Finance Director or designee for the City of West University Place is
hereby appointed auditor of any refunds of overpayment or erroneous payments under the
terms of Section 31.11(a) of me Texas Property Tax Code.
Section 6. The City Council hereby confirms and re -grant the following exemptions,
subject to the legal requirement applicable to each exemption:
A) $185,000.00 of the appraised value of the residence homestead of an individual
who is disabled or who is 65 years of age or older.
IS) The statutory exemption for each disabled veteran.
Section ]. All ordinances and pares of ordinances in conflict herewith are hereby
repealetl to the extent of the conflict only.
Section S. If any word, phrase, clause, sentence, paragraph, section or other pan of
this ordinance or the application thereof to any person or circumstance, shall ever be held to
be invalid or unconstitutional by any Court of complain jurisdiction, neither the remainder of
this ordinance, nor the application of such word, press, clause, sentence, paragraph,
section, or other part of this ordinance to any other persons or circumstances, shall be
off acted thereby.
Section 9. The City Council officially finds, determines and caddies that a sufficient
Page 124 of 125Page 124 of 125
written notice of the data hour, place and subject of each meeting at which this ordinance
was discussed, considered, or aped upon was given in me manner required by the Open
Meetings Act, Chapter 551, Texas Local Government Code, as amended, and that each
such meeting has been open to the public as required by law at all times during such
discussion, consideration and action. The City Council ratifies, approves and confirms such
nodose and the contents and posting insect.
Section 10. The public importance of this measure and the requirements of the law
create an emergency and an urgent public necessity requiring that this Ordinance be
passed and take effect as an emergency measure, and a state of emergency is hereby
declared, and this Ordinance is accordingly passed as an emergency measure and shall
Mks effect immediately upon adoption and signature.
PASSED, APPROVED, ADOPTED AND SIGN
UUthis
7r day of October, 2013.
h"st Jite
a
SIGNED:
cW JN XXXO
Bab Fry, Mayor all Lenz, City Secretary
RECOMMENDED: REVIEWED:
zOVA >
Michael Ross, City Manager Alan Fancy, City Attorney
Page 125 of 125Page 125 of 125