HomeMy WebLinkAbout2016 Operating BudgetCity of West University Place
Fiscal Year 2015-2016
Budget Cover Page
October 19, 2015
This budget will raise more revenue from property taxes than last year's
budget by an amount of $691,729, which is a 3.97 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 $277,729.
The members of the governing body voted on the budget as follows:
FOR: Susan Sample, Mayor Bob Kelly, Mayor Pro Tem
Burt Ballanfant, Council Member Mardi Turner, Council Member
AGAINST: Brennan Reilly, Council Member
PRESENT and not voting:
ABSENT:
Property Tax Rate Comparison
2015-2016 2014-2015
Property Tax Rate:$0.33179/100 $0.36179/100
Effective Tax Rate:$0.32388/100 $0.34191/100
Effective Maintenance & Operations Tax Rate: $0.17328/100 $0.17923/100
Rollback Tax Rate:$0.33572/100 $0.36179/100
Debt Rate:$0.14858/100 $0.16823/100
Total debt obligation for City of West University Place secured by property taxes:
$60,195,000
2016
Operating
Budget
CITY OF WEST UNIVERSITY PLACE
ANNUAL BUDGET
2016
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 2016 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 2016 Annual Operating Budget functions as a tool, formally communicating the City’s financial
and operating plan for the coming year.
FORMAT
The 2016 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 2016 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 2016. 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 2016. 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.
Page 3 of 139
TABLE OF CONTENTS 2016
PAGE
Introduction
City Manager’s Budget Message.……………...………………………………………. 5
Organization Chart……………………………………………………………………... 18
Budget Summaries
Comparison of 2015 Adopted Budget to 2016 Proposed Budget……………………… 20
2016 Budget at a Glance……………………………………………………………….. 21
2015 Estimated at a Glance…………………………………………………………….. 22
2016 Budget at a Glance – Personnel Costs….………………………………………... 23
2015 Estimated at a Glance – Personnel Costs………………………………………… 23
2015 Combined Summary of Revenues, Expenditures and Fund Balance/Retained
Earnings…………………………………………………………………………………
24
General Fund
Summary Discussion………………………………………………………………...…. 25
Administration…………………………………………………………………………. 34
Finance……………………………………………………………………………......... 38
Police…………………………………………………………………………………… 43
Fire……………………………………………………………………………………... 47
Public Works…………………………………………………………………………… 50
Parks and Recreation…………………………………………………………………… 61
Transfers………………………………………………………………………………... 69
Debt Service Fund
Summary Discussion…………………………………………………………………… 70
Water and Sewer Fund
Summary Discussion…………………………………………………………………… 74
Finance - Utility Billing.……………...………………………………………………... 81
Public Works - Operations….………………….…………………………………….... 84
Solid Waste Fund
Summary Discussion…………………………………………………………………… 87
Curbside Solid Waste……………………………………….…………………………. 92
Recycling Facility……………………………………………………………………… 93
Curbside Recycling…………………………………………………………………….. 94
Curbside Green Waste Recycling……………………………………………………… 95
Internal Service Funds
Summary Discussion…………………………………………………………………… 96
Employee Benefit Fund………………………………………………………………… 97
Vehicle Replacement Fund…………………………………………………………….. 99
Technology Management Fund………………………………………………………… 103
Equipment Replacement Fund…………………………………………………………. 107
Special Revenue Funds
Summary Discussion…………………………………………………………………... 112
Parks Fund……………………………………………………………………………… 113
Court Technology Fund………………………………………………………………... 114
Tree Replacement Fund………………………………………………………………... 115
Court Security Fund……………………………………………………………………. 116
METRO Grant Fund…………………………………………………………………… 117
Police Forfeited Property Fund………………………………………………………… 118
Police Training Fund…………………………………………………………………… 119
Fire Training Fund……………………………………………………………………... 120
Good Neighbor Fund…………………………………………………………………… 121
Capital Projects Funds
Summary Discussion…………………………………………………………………… 122
Capital Project Fund……………………………………………………………………. 123
Transportation (Drainage) Improvement Fund………………………………………… 126
Capital Reserve Fund…………………………………………………………………... 128
Water and Sewer Capital Reserve Fund………………………………………………... 130
Ordinances
Adopting 2016 Budget.……………………………………………………………….... 133
Levying and Assessing Ad Valorem Taxes for 2015….………….……………………. 137
October 19, 2015
Honorable Mayor Susan Sample
City Council Members
City of West University Place
3800 University Boulevard
West University Place, Texas 77005
Dear Mayor Sample and City Council Members:
In compliance with State law, the City’s Charter, and good management practices, I am pleased
to submit the 2016 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 with a tax rate
reduction of $0.03 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 three cents 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 $81 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 updates to the compensation plan as presented to council at the budget
workshop held on October 3, 2015 at a special council meeting, including maintaining the salary
grade structure to align the city’s recruitment and retention strategy to the 75 th percentile. This
budget adjusts the salary structure and places employees into the adjusted structure based on
their current placement within the structure. This continues the directive of the City 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.
Page 5 of 139
2016 BUDGET SUMMARY
The 2016 budget anticipates approximately $42.4 million in fund sources, including transfers in,
with approximately $41.7 million in fund uses, including transfers out. Revenue of $18.0 million
from property taxes will be $0.6 million or 3.71 percent more than the 2015 estimates due to an
increase in property tax values. Revenues from sales and franchise taxes, which are the principal
components of the category “other taxes,” are expected to increase slightly as compared to the
2015 estimates. License, permits & fees and fines & forfeitures are budgeted lower than the
2015 estimates but consistent with the prior year conservative budgets for these revenue sources.
Although we hope to maintain the higher levels of permit activity, we conservatively plan for a
return to normal. Charges for services are expected to increase due to a 30% increase in solid
waste service fees. Other revenues, primarily consisting of investment income, recycling
revenue, rental income and Southside Place expense sharing allocations, are expected to remain
relatively level from 2015 to 2016.
Total 2016 projected expenditures of $41.7 million are up compared to the 2015 budget of $40.9
million. The total includes operating expenditures of $24.6 million, capital outlay of $1.2
million, debt repayment of $9.0 million and transfers out of $6.9 million. The overall increase is
primarily attributable to an increase in the General Fund’s transfer to the Capital Reserve Fund;
the full year funding of the updates to the compensation plan as approved in the 2015 budget; the
continuation of the council approved compensation plan, which includes a 3% structure and
salary adjustment on January 1 as well as an average 3% merit increase on anniversary date; an
increase in the full funding rate for TMRS contributions; and the full implementation of the
Equipment Replacement Fund.
SOURCES
This budget projects income sources of $42.4 million available to fund 2016 expenditures The
total includes $20.3 million in property, sales and franchise taxes; $1.5 million in licenses,
permits and fees; $1.2 million in recreation use fees; $0.2 million in fines; $8.8 million in water,
sewer and solid waste service charges; $6.9 million in transfers in; $0.7 million in
intergovernmental revenue; $2.2 million in charges to other departments and $0.4 million in
charges to current and retired employees for health benefits; $0.1 million in rents; and $0.1
million in miscellaneous revenue. This is about $2.0 million or 5.0 percent more than the 2015
revised estimate. Total General Fund revenues, projected at about $17.1 million, are
approximately 2.8 percent above the 2015 revised estimate. This is primarily a result of the
increase in property tax revenue for 2016, resulting from an approximate 13 percent increase in
property values for tax year 2015.
Page 6 of 139
Major Funds 2015 Estimated 2016 Budget Change
%
Change
Property Tax $ 17,353,400 $ 17,997,580 $ 644,180 3.71%
Other Taxes 2,294,700 2,332,200 37,500 1.63%
Licenses, Permits & Fees 552,570 519,770 (32,800) -5.94%
Fines & Forfeitures 197,400 187,300 (10,100) -5.12%
Charges for Services 10,525,470 10,816,350 290,880 2.76%
Other Revenue 624,626 564,156 (60,470) -9.68%
Transfers 1,943,800 1,943,950 150 0.01%
Total Revenues $ 33,491,966 $ 34,361,306 $ 869,340 2.60%
Property Taxes
This budget recommends reducing the city’s current ad valorem property tax rate to $0.33179
per $100 assessed valuation, which is 2.44 percent above the current Effective Tax Rate of
$0.32388 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 $0.14858 per $100 assessed
valuation is $0.01965 or 11.68 percent lower than the 2014 debt service rate of $0.16823. The
tax rate needed to support the future years’ payments is expected to remain stable as assessed
values remain relatively stable. Additionally, the maintenance and operations tax rate will
decrease $0.01035, or 5.35 percent, to $0.18321 per $100 assessed valuation.
Comparison of Property Taxes: Tax Years 2015 vs. 2014
FY 2016 / TY 2015 FY 2015 / TY 2014
Monthly
Increase/
(Decrease)
Levy Rate/
$100
Monthly
Cost /
Typical
Family
Levy Rate/
$100
Monthly
Cost /
Typical
Family
Maintenance &
Operations $0.18321 $153.23 $0.19356 $144.86 $8.36
Debt Service $0.14858 $124.26 $0.16823 $125.91 ($1.64)
$0.33179 $277.49 $0.36179 $270.77 $6.72
Average residence
homestead taxable value $1,003,607 $898,108
Page 7 of 139
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. The impact of any fee
increases other than the solid waste fee increase has not been considered in this budget
document.
Property Tax
52.38%
Other Taxes
6.79%
Licenses,
Permits &
Fees
1.51%
Fines &
Forfeitures
0.55%
Charges for Services
31.48%
Other Revenue
1.64%
Transfers
5.66%
2016 REVENUES - GENERAL, DEBT SERVICE, WATER &
SEWER AND SOLID WASTE FUNDS
Page 8 of 139
EXPENDITURES
The 2016 budget proposes total expenditures of $36.4 million for the city’s four major funds. It
devotes $13.2 million, or 35.7 percent, to personnel; $10.1 million, or 27.3 percent, to operating
expenditures; $260,725, or 0.7 percent, to capital purchases; $3.6 million, or 9.8 percent, to
operating and capital transfers; and $9.3 million, or 25.4 percent, to debt service on the city’s
outstanding bonds. An additional $398,000 is budgeted for expenditures in the Capital
Improvements Funds.
2015 Estimated 2016 Budget Change % Change
Personnel $ 12,037,042 $ 13,211,163 $ 1,117,881 9.29%
Other Operating 8,571,205 9,994,335 1,479,370 17.26%
Total Operating 20,608,247 23,205,498 2,597,251 12.60%
Capital Outlay 204,825 260,725 55,900 27.29%
Transfers 3,335,400 3,598,500 263,100 7.89%
Debt Service 9,338,650 9,336,350 (2,300) -0.02%
Total Expenditures $ 33,487,122 $ 36,401,073 $ 2,913,951 8.70%
Personnel
35.7%
Operating
27.3%
Capital
0.7%
Transfers
9.8%
Debt Service
25.4%
2016 EXPENDITURES - GENERAL , DEBT SERVICE,
WATER & SEWER AND SOLID WASTE FUNDS
Page 9 of 139
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 $18.56 million is about $2.16 million, or
13.15%, above the 2015 budget. Increases are primarily attributable to personnel ($775,143) and
transfers out ($1.37 million). Included in the 2016 Budget are the following transfers:
Amount Transfer To Fund Purpose
$500,000 Capital Reserve Fund Provide cash basis funding for future capital projects to
be determined. ($420,700 increase)
$336,000 Vehicle Replacement
Fund
Provide cash basis funding for replacement vehicles.
($4,000 increase)
$1,323,600 Technology
Management Fund
Provide operating funds for the centralization and
management of city-wide technology needs ($171,100
increase)
$866,000 Equipment
Replacement Fund
Provide cash basis funding for the purchase of high dollar
equipment routinely used by the city ($777,000 increase)
The net increase in personnel is attributable to the annualization of the 3% average salary
increases and salary grade structure increase to align the city’s recruitment strategy to the 75th
percentile that was approved in the 2015 budget. Additionally, this budget includes a 3%
structure adjustment and salary increase as of January 1, 2016 to continue with the recruitment
strategy, and a pay-for-performance salary increase, up to 3%, effective on anniversary dates.
ADMINISTRATION
7.57%
FINANCE
11.37%
POLICE
23.77%
FIRE
17.51%
PUBLIC WORKS
17.33%
PARKS &
RECREATION
19.74%
TRANSFERS OUT
2.69%
2016 Budget by Department
Page 10 of 139
Debt Service Fund – In 2016, the city will pay $8,110,050 of debt service and fiscal agent fees, a
decrease of $6,950 or 0.09%, from 2015. Funding debt service payments requires an ad valorem
tax rate of $.14858 per $100 of assessed value in tax year 2015, a decrease of 11.68% or
$0.01965 per $100, and is due to the scheduled decreases in the existing tax supported debt as
well as a the increase in property tax values in 2015.
Water and Sewer Fund – This fund’s total budget of $7.86 million is $434,490 or 4.19%, lower
than the 2015 budget. The system Operations and Finance - Utility Billing divisions, are
appropriated at $6,635,860, including $1,250,000 transferred to the General Fund to reimburse
for costs it incurs on behalf of the W&S Fund and a $955,000 transfer to the Water & Sewer
Capital Projects Fund to cash fund necessary capital projects. The transfer to the Water & Sewer
Capital Projects Fund is lower than the amount transferred in the 2015 budget. 2011 and 2012
were very dry years that resulted in above average water usage. We were able to transfer a larger
amount of money to the capital reserve fund in the two years following these dry years to boost
the city’s pay-as-you-go program for capital improvements. Additionally, the increased transfers
enabled the city to fully fund the automated meter reading project without issuing debt. The
reduction in the transfer started with the 2015 budget.
Water and sewer revenue debt service for 2016 is $1,226,300 (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 city plans to refund the remaining
revenue debt in January 2016, again issuing lower interest rate general debt. The resulting debt
service requirement funding will be transferred to the General Debt Service Fund in the same
manner as the prior revenue bonds’ refunding transaction.
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. This budget funds a water and wastewater rate study to help the city
determine that the rates and the rate structure is appropriate for the water and sewer fund going
forward.
Solid Waste Fund – The direct cost of collecting and disposing of solid waste is expected to be
$1,868,300, an increase of $233,500 or 14.28%, over the prior year budget. The increase is
primarily attributable to the reinstatement of the curbside collection of green waste for recycling
which was stopped in 2006. Green waste recycling will divert an estimated 1,500 tons of
material from the landfill. Additionally, this budget proposes a weekly curbside bulk waste
collection replacing the two heavy trash days each year, providing a more convenient service to
residents.
Page 11 of 139
In 2014, the council approved the waiver of the fund reserve requirement with the intention of
reinstating that reserve over the following budget years. During the 2015 budget workshop,
council approved the permanent removal of the 10 percent reserve requirement stating that, in
the event of a serious need, the general fund and capital reserves would serve as the reserve for
the solid waste fund. The 2015 budget includes an increase in the solid waste collection fees by
30% to cover increased operating costs primarily associated with recycling. A portion of this fee
increase, 10%, is for reinstating the green waste recycling program. Current market commodity
pricing will require the City to pay for the disposal of recycled material for the first time in 10
years. Additionally, this budget funds the cost associated with reinstating the green waste
recycling program.
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 $2.2 million are
expected from operating funds, plus $381,500 from employee/retiree contributions and other
miscellaneous earnings. Expenditures for benefits are expected to be $2.6 million, a 3.09 percent
increase from the amount budgeted in 2015. This net increase is due primarily to a slight
increase in medical premiums for 2016.
Vehicle Replacement Fund - The Vehicle Replacement Fund (VRF) 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 2016, expenditures are expected to be $164,000 which is the replacement of
two patrol vehicles, a pressure washer trailer, a sedan and a ½ ton work truck. This year the city
will reduce the fleet by one vehicle. The sedan will replace two existing sedans.
Technology Management Fund – Since 2007, the management of the city’s funding of critical
technology is financed through the technology management fund. In 2016, managing,
supporting and replacing computers, networks, and communication equipment are expected to
cost $1,509,000. This is approximately a $205,850, or 15.8 percent, increase from the prior year
budget, primarily attributable to the addition of new software applications in 2015 (i.e., AMR
($41k), Cartegraph ($15k), NeoGov ($6k), etc.), significantly higher radio subscription fees
($30k), the addition of new voice trunks for the replacement phone system ($21k), and additional
funding for technology projects that may arise during the fiscal year.
As with all of the internal service funds, the technology management fund is financed by charges
to operating funds.
Page 12 of 139
Equipment Replacement Fund – The equipment replacement fund (ERF) was seeded in 2012
with additional funds transferred from excess general fund reserves in 2013. Also, funds from
the EnerNOC, Inc. Demand Response Sales and Services Agreement are deposited into the ERF.
The ERF is used to finance the purchase of equipment routinely used in providing the City’s
services. The ERF operates in the same manner as the Vehicle Replacement Fund (VRF) in that
each City Department makes contributions to the ERF based on the estimated life and
replacement cost of the equipment it uses. The ERF purchases equipment when a combination
of age and repair cost indicates that the equipment has reached the end of its service life. The
2016 budget transfers $866,000 to the ERF for the future equipment purchases. Purchases for
2016 include the following:
DESCRIPTION
DEPARTMENT
ASSIGNED
SCHEDULED
REPLACEMENT
YEAR
ESTIMATED
REPLACEMENT
COST
LifePack 12 cardiac monitor -
Engine 1 Fire 2016 $ 42,000
Controller - Traffic Signal @
various locations Traffic 2016 12,500
Signal Indication/Illumination @
various locations Traffic 2016 49,200
Precor 833 EFX - Elliptical (fixed
arms) PARD - Rec Ctr 2016 9,700
15" LCD TV (2) PARD - Rec Ctr 2016 2,300
2016 Replacement Cost: 115,700
Employee Staffing
This budget maintains the current staffing levels of 123 full-time equivalent (FTE). The 2016
budget removes funding for the management analyst previously budgeted in the water and sewer
fund and adds a Driver/Equipment Operator in the Solid Waste Fund for the green waste
recycling program. 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 over the past decade. 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.
Page 13 of 139
Wages and Benefits
This budget includes an update to the compensation plan and was presented to the city council at
a special council budget workshop held October 3, 2015. The Texas Municipal Retirement
System (TMRS) funding rate is budgeted at 13.01 percent for 2016, which is slightly up from
12.09 percent in 2015. The actuarially determined contribution rate is based on the city’s plan
provisions in effect as of April 1, 2015 and the actuarial assumptions and methods adopted by
the TMRS Board.
At the October 13, 2014 council meeting, council adopted the Personnel Policies and Employee
Handbook, 2015 Edition. 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 city has generally adopted a
strategy of achieving and maintaining a market-competitive position using established
benchmarks. The range mid-point shall be approximately 100% of the 75th percentile as the
designated market average for all employees’ pay structures.
The 2016 budget continues this compensation plan with a three percent structure and salary
adjustment on January 1 for most full time positions. Additionally, all employees could receive
a merit adjustment of up to three percent on their anniversary date of their current position.
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.
DEPARTMENT 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
GENERAL FUND
Administration 4 4 4 5 5 5 5 5 5 6 6
Finance 8 8 8 7 7 6 6 6 5 5 5
Police 32 32 32 32 32 33 35 35 35 35 35
Fire 25 24 24 24 24 23 23 23 23 23 23
Public Works 21 20 19 19 21 20 20 20 19 18 18
Parks & Recreation 8 10 10 10 11 11 11 11 11 12 12
TECHNOLOGY MANAGEMENT FUND
Administration - 2 3 3 3 3 3 3 3 4 4
WATER & SEWER FUND
Finance - - - - - 2 2 2 2 2 2
Operations 14 14 12 12 12 12 12 12 12 12 11
SOLID WASTE FUND
Operations 7 7 7 7 7 8 8 8 6 6 7
Total City FTE's 119 121 119 119 122 123 125 125 121 123 123
Full-Time Equivalent (FTE) Position Summary
Page 14 of 139
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 four active Capital Project funds. The most
significant of these is as follows:
Water and Sewer Capital Reserve Fund: The projects in the 2015 budget are the continuation
of the projects started, but not completed in 2014 and an additional appropriation of $1.225
million for ground storage tank rehabilitation ($450,000), water well rehabilitation ($325,000),
belt filter press replacement ($425,000) and metal fence replacement at the Public Works
maintenance yard ($25,000). The continuation of the automated meter reading project
($1,980,000) and the addition of the lift station 1 – 7 renovations ($255,000) round out the
estimated total expenditures for 2015.
Projects planned for 2016 include the number 9 water well rehabilitation ($225,000),
replacement of the second belt press filter ($300,000), lift station 8 – 12 renovations ($275,000),
Milton pump station climate control ($15,000), public works yard fence replacement ($30,000)
and replacement of the public works operations air handler ($4,000) make up the $849,000
budget.
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 projected to be $5.46
billion, up approximately 88 percent in the last ten 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:
Page 15 of 139
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 2016 budget includes funding for
the 2015 updates to the compensation plan, including revising the salary grade structure to align
the city’s recruitment and retention strategy to 75th percentile. The 2016 budget continues this
compensation plan with a 3 percent structure and salary adjustment on January 1 for most full
time positions as well as an average 3 percent merit adjustment for all employees on their
anniversary date of their current position.
The city’s current services to citizens are to be given priority. Increases or decreases in service
levels should be clearly, prominently and separately communicated.
This budget uses zero-based budgeting for all appropriations. Zero-based budgeting starts from a
"zero base" and every activity or service within a department was analyzed for its needs and
costs. The departmental budgets were then built around what is needed for the upcoming fiscal
year.
All fee schedules, user charges, and charges for utility services must be reviewed and adjusted
to ensure that rates are both equitable and sufficient to cover the cost of the provided service
as deemed appropriate by the City Council.
The city’s fee schedule was reviewed in 2014. From that review, various fees were
recommended for increase as well as some housekeeping of the fee schedule. The 2016 budget
recommends an increase to the monthly solid waste collection fee in the amounts of $3.68 for the
Over-65 and Disabled rate classes and $7.24 for the Regular rate class. The impact of this fee
increase has been included in this budget and will be effective with the first utility bill after
January 1, 2016. The fee schedule will be reviewed again in the upcoming months for any
necessary increases.
The city will avoid budget and accounting procedures that balance the current Budget at the
expense of future Budgets.
This means avoiding postponement of necessary operating expenditures, using short-term debt to
finance operating expenditures (personnel, supplies, operating charges), or accruing future years’
revenues. The 2016 Budget meets this key standard.
The city will follow long-range plans for capital improvements. A long-range plan for capital
improvements must be prepared and updated each year. This plan may include initially
unfunded projects that carry out the city’s long-term goals, but after the first year, all projects
would require approval of funding.
Page 16 of 139
Page 17 of 139
Administration DepartmentHuman Resources/RManagemeInformatioTechnologCommunicat(Public OutreTPublic DepartDevelopServicPlannOperatGeneraRisk enton gyions ach)AppoinCommissProThe City PaWorks tmentpment cesningtionsal Servicesnted Boards, ions, Judges & osecutorsof West MACITY Carks & Recreation DepartmentRecreationMaintenanceSenior ServicesUniversiAYOR & COUNCILCity ManagerCity Secretaryity Place,Police DepartmPolice OperationsSupport ServicesCity At, Texas FinanDepartAccountinTreasuryMunicipal CmentssttorneyFire DeFire PreFire SuppEmergMedical EmergManagnce tmentngyCourt epartmenteventionpressiongency Servicesgency gementPage 18 of 139
BUDGET SUMMARIES 2016
Page 19 of 139
Budget
2015
Proposed
2016
Amount of
Increase
(Decrease)
Percent of
Increase
(Decrease)
Governmental Fund Types:
General Fund 16,403,280$ 18,560,563$ 2,157,283$ 13.15%
Debt Service Fund 8,117,000 8,110,050 (6,950) -0.09%
Total 24,520,280 26,670,613 2,150,333 8.77%
Enterprise Fund Types:
Water & Sewer Fund 8,205,650 7,862,160 (343,490) -4.19%
Solid Waste Management Fund 1,634,800 1,868,300 233,500 14.28%
Total 9,840,450 9,730,460 (109,990) -1.12%
Internal Service Fund Types:
Employee Benefit Fund 2,480,600 2,557,300 76,700 3.09%
Equipment Replacement Fund 70,000 115,700 45,700 0.00%
Vehicle Replacement Fund 235,000 164,000 (71,000) -30.21%
Technology Management Fund 1,303,150 1,509,000 205,850 15.80%
Total 4,088,750 4,346,000 257,250 6.29%
TOTAL ALL FUND TYPES 38,449,480$ 40,747,073$ 2,297,593$ 5.98%
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON
Comparison of 2015 Budget to 2016 Proposed
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
$20,000,000
Budget 2015 Proposed 2016
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
$20,000,000
Budget 2015
Proposed 2016
Page 20 of 139
General
Fund
Debt Service
Fund
Water & Sewer
Fund
Solid Waste
Fund Total
Revenues
Property Tax 9,953,080$ 8,044,500$ -$ -$ 17,997,580$
Other Taxes 2,332,200 - - - 2,332,200
Licenses, Permits & Fees 519,770 - - - 519,770
Fines & Forfeitures 187,300 - - - 187,300
Charges for Services 2,145,750 - 6,834,500 1,836,100 10,816,350
Other Revenue 420,556 27,500 116,100 - 564,156
Transfers 1,560,000 383,950 - - 1,943,950
Total Revenues 17,118,656$ 8,455,950$ 6,950,600$ 1,836,100$ 34,361,306$
Expenditures
Personnel 11,576,083$ -$ 1,123,940$ 511,140$ 13,211,163$
Operating 6,081,255 - 3,122,920 790,160 9,994,335
Capital 67,225 - 184,000 9,500 260,725
Transfers 836,000 - 2,205,000 557,500 3,598,500
Debt Service - 8,110,050 1,226,300 - 9,336,350
Total Expenditures 18,560,563$ 8,110,050$ 7,862,160$ 1,868,300$ 36,401,073$
Capital Improvement Funds
Capital Project Fund -$
Transportation/Drainage Project Fund 74,000
Water & Sewer Capital Reserve Fund 324,000
398,000$
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON
2016 BUDGET AT A GLANCE
Personnel
35.7%
Operating
27.3%
Capital
0.7%
Transfers
9.8%
Debt Service
25.4%
2016 EXPENDITURES - GENERAL ,
DEBT SERVICE, WATER & SEWER AND
SOLID WASTE FUNDS
Property Tax
52.38%
Other Taxes
6.79%
Licenses,
Permits &
Fees
1.51%
Fines &
Forfeitures
0.55%
Charges for
Services
31.48%
Other Revenue
1.64%
Transfers
5.66%
2016 REVENUES -GENERAL, DEBT
SERVICE, WATER & SEWER AND SOLID
WASTE FUNDS
Page 21 of 139
General
Fund
Debt Service
Fund
Water & Sewer
Fund
Solid Waste
Fund Total
Revenues
Property Tax 9,318,000$ 8,035,400$ -$ -$ 17,353,400$
Other Taxes 2,294,700 - - - 2,294,700
Licenses, Permits & Fees 552,570 - - - 552,570
Fines & Forfeitures 197,400 - - - 197,400
Charges for Services 2,314,270 - 6,809,200 1,402,000 10,525,470
Other Revenue 423,426 31,500 156,100 13,600 624,626
Transfers 1,560,000 383,800 - 1,943,800
Total Revenues 16,660,366$ 8,450,700$ 6,965,300$ 1,415,600$ 33,491,966$
Expenditures
Personnel 10,490,442$ -$ 1,132,100$ 414,500$ 12,037,042$
Operating 5,034,545 - 2,924,560 612,100 8,571,205
Capital 63,625 - 134,200 7,000 204,825
Transfers 336,000 - 2,450,000 549,400 3,335,400
Debt Service - 8,114,000 1,224,650 - 9,338,650
Total Expenditures 15,924,612$ 8,114,000$ 7,865,510$ 1,583,000$ 33,487,122$
Capital Improvements
Capital Project Fund 249,957$
Captial Reserve Fund 22,860
Transportation Improvement Fund 261,100
Water & Sewer Capital Reserve Fund 3,235,000
3,768,917$
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON
2015 ESTIMATED AT A GLANCE
Personnel
36%
Operating
25%
Capital
1%
Transfers
10%
Debt Service
28%
2015 Expenditures - General,
Debt Service, Water & Sewer
and Solid Waste Funds
Property Tax
52%Other Taxes
7%
Licenses,
Permits & Fees
2%
Fines &
Forfeitures
0%
Charges for
Services
31%
Other Revenue
2%
Transfers
6%
2015 REVENUES -GENERAL, DEBT
SERVICE, WATER & SEWER AND
SOLID WASTE FUNDS
Page 22 of 139
General
Fund
Water &
Sewer Fund
Solid Waste
Fund
Technology
Management
Fund Total
REGULAR WAGES 7,095,083$ 699,540$ 326,940$ 351,100$ 8,472,663$
PART-TIME WAGES 448,600 - - - 448,600
ON CALL 26,800 13,800 - 5,500 46,100
OVERTIME 551,800 80,000 23,900 7,500 663,200
LONGEVITY 52,500 7,700 3,900 1,700 65,800
TOTAL COMPENSATION 8,174,783$ 801,040$ 354,740$ 365,800$ 9,696,363$
HEALTH & DENTAL 1,114,800 139,500 65,400 51,500 1,371,200
TMRS 928,100 95,300 43,200 44,500 1,111,100
FICA 618,100 59,900 27,100 27,200 732,300
WORKERS COMPENSATION 93,450 11,600 15,200 1,600 121,850
ALLOWANCES 81,300 6,200 - 13,000 100,500
RETIREE BENEFITS 209,000 - - - 209,000
OTHER BENEFITS 334,050 8,700 4,300 2,700 349,750
EMPLOYEE RELATIONS 22,500 1,700 1,200 - 25,400
TOTAL BENEFITS 3,401,300$ 322,900$ 156,400$ 140,500$ 4,021,100$
11,576,083$ 1,123,940$ 511,140$ 506,300$ 13,717,463$
General
Fund
Water &
Sewer Fund
Solid Waste
Fund
Technology
Management
Fund Total
REGULAR WAGES 6,498,900 706,800 260,300 296,600 7,762,600
PART-TIME WAGES 403,600 1,000 - - 404,600
ON CALL 21,500 13,800 - 5,100 40,400
OVERTIME 545,790 91,900 25,300 5,000 667,990
LONGEVITY 47,400 8,100 3,600 1,600 60,700
TOTAL COMPENSATION 7,517,190 821,600 289,200 308,300 8,936,290
HEALTH & DENTAL 897,000 138,300 54,400 36,900 1,126,600
TMRS 835,200 84,100 33,600 38,400 991,300
FICA 541,900 61,000 20,500 23,500 646,900
WORKERS COMPENSATION 73,500 10,900 11,600 1,200 97,200
ALLOWANCES 76,852 6,200 - 11,600 94,652
RETIREE BENEFITS 190,000 - - - 190,000
OTHER BENEFITS 337,700 8,800 4,200 2,000 352,700
EMPLOYEE RELATIONS 21,100 1,200 1,000 - 23,300
TOTAL BENEFITS 2,973,252 310,500 125,300 113,600 3,522,652
10,490,442 1,132,100 414,500 421,900 12,458,942
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON - PERSONNEL COSTS
2016 BUDGET AT A GLANCE
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON
2015 ESTIMATE AT A GLANCE
Page 23 of 139
Beginning
Balance
(Estimated)Taxes
Licenses,
Permits,
Fees &
Charges for
Services Other Total
Expenditures
and Transfers
Out
Ending
Balance
General Fund 6,443,898$ 12,285,280$ 519,770$ 4,313,606$ 17,118,656$ 18,560,563$ 5,001,991$
Debt Service Fund 503,737 8,044,500 - 411,450 8,455,950 8,110,050 849,637
Water and Sewer Fund 1,606,891 - 6,834,500 116,100 6,950,600 7,862,160 695,331
Solid Waste Fund 41,643 - 1,836,100 - 1,836,100 1,868,300 9,443
Capital Project Fund 62,049 - - - - - 62,049
Capital Reserve Fund 337,909 - - 500,000 500,000 - 837,909
Transportation Improvement Fund 667,148 - - 500,000 500,000 74,000 1,093,148
Water and Sewer Capital Reserve 734,790 - - 955,000 955,000 324,000 1,365,790
Employee Benefit Fund 557,391 - - 2,558,300 2,558,300 2,557,300 558,391
Vehicle Replacement Fund 2,429,030 - - 606,000 606,000 164,000 2,871,030
Technology Management Fund (8,348) - - 1,517,600 1,517,600 1,509,000 252
Equipment Replacement Fund 290,781 - - 866,000 866,000 115,700 1,041,081
Parks Fund 20,440 - - 5,000 5,000 7,000 18,440
Court Technology Fund 2,307 - - 6,000 6,000 8,000 307
Tree Replacement Fund 152,180 - - 25,000 25,000 35,000 142,180
Court Security Fund 32,159 - - 4,500 4,500 15,000 21,659
Metro Grant Fund 146,798 - - 500,300 500,300 500,000 147,098
Police Forfeited Property Fund 4,963 - - 20 20 4,000 983
Police Training Fund 16,653 - - 2,050 2,050 3,000 15,703
Fire Training Fund 92 - - - - - 92
Good Neighbor Fund 2,601 - - - - 2,500 101
Total All Funds 14,045,113$ 20,329,780$ 9,190,370$ 12,886,926$ 42,407,076$ 41,719,573$ 14,732,615$
Sources
Combined Summary of Revenues, Expenditures and Fund Balance/Retained Earnings
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON
Page 24 of 139
GENERAL FUND 2016
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 2015 The 2015 Budget projected a revenue total of $15.96 million to
finance the General Fund’s services. Based on collections and data available August 31, 2015,
revenues appear likely to reach $16.66 million, 4.37% or $697,976 above the 2015 Budget
projections. This is due to taxes ($166,600), permits, licenses and fees ($67,000), charges for
services ($296,250), fines and forfeitures ($5,100), investment earnings ($46,770) and other
revenue ($116,256) higher than anticipated during the 2015 budget preparation. Overall, General
Fund revenue expectations will be above the budgeted revenue for 2015.
Expenditures Estimated for 2015 The original 2015 Budget appropriated $16.40 million,
including transfers out. Based on expenditures through August 31, 2015 and department estimates
to complete the year, the total actual expenditures will be below the appropriated amount by
$478,668, or 2.92%. This is primarily due to personnel vacancies throughout 2015.
Financial Position in 2015 - The City of West University Place’s General Fund is projected to
close 2015 in sound fiscal condition. The 2015 estimated ending fund balance available for
appropriations in 2016 is $6.03 million. This amount represents 32.51% of the proposed 2016
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 unassigned and unrestricted reserves likely will close 2015 exceeding that
target by approximately $2.7 million. This will be used to fund the 2016 budget with any unused
excess transferred to the Capital Reserve Fund according to financial policies. For 2016, that
amount is $500,000.
Projected 2016 Revenues. The City’s General Fund revenues for fiscal 2016 are forecast to
increase 2.8% over 2015’s estimated revenues. Total 2016 revenues are expected to be
approximately $17.12 million.
Revenues from ad valorem property taxes (current tax, delinquent tax and penalty and interest) will
increase by $635,080, a 6.8% increase. The ad valorem tax rate dedicated to maintenance and
operations is proposed to decrease 5.35% to $0.18321 per $100 of assessed value. Taxable value in
West University Place is estimated to increase $645 million or 13.40% to $5.46 billion. Values
from new construction added to the increase by $80.9 million and the value increases of $187.3
million on existing property make up the balance of the total increase. An additional estimate of
$377.0 million not yet certified by the appraisal district is expected to be added to the appraisal roll
at a later date.
Revenue generated by the City’s one-cent sales tax is budgeted at $1.15 million. 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. The 2016 sales tax
projections reflect the end of this repayment agreement.
Page 25 of 139
GENERAL FUND 2016
Franchise taxes are expected to provide approximately 6.8% of the City’s General Fund revenues,
forecasted at $1,165,700. Franchise fees are received for electricity, telephone, natural gas and
cable service provided to the citizens of West University Place.
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 relatively consistent with the 2015 estimates. 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 provides direct connection to the
City’s emergency dispatch, a key advantage over the private sector alarm monitoring services.
Additionally, the number of residents choosing the service has increased almost 8% since 2011,
from 1,531 to 1,647 customers in 2015.
The 2016 budget projects transfers from the Water and Sewer Utility Enterprise Fund ($1,250,000)
and the Solid Waste Collection Fund ($310,000). These payments, consistent compared to the prior
year, are indirect cost allocations for expenditures that support these funds, but are not directly
attributable to those funds. These expenditures include administration, finance and accounting,
human resources, legal services, police, fire, and public works (excluding planning and
development services). The allocation was calculated based on the applicable number of full time
positions in each of the funds.
Expenditures in 2016. The 2016 Budget appropriates $18.6 million, up $2.16 million, or 13.2%
from the 2015 General Fund’s $16.4 budget. Increases are primarily attributable to personnel
($775,143) and transfers out ($1.37 million). Included in the 2016 Budget are the following
transfers:
Amount Transfer To Fund Purpose
$500,000 Capital Reserve Fund Provide cash basis funding for future capital projects to
be determined. ($420,700 increase)
$336,000 Vehicle Replacement
Fund
Provide cash basis funding for replacement vehicles.
($4,000 increase)
$1,323,600 Technology
Management Fund
Provide operating funds for the centralization and
management of city-wide technology needs ($171,100
increase)
$866,000 Equipment
Replacement Fund
Provide cash basis funding for the purchase of high dollar
equipment routinely used by the city ($777,000 increase)
Personnel costs - Personnel costs, including benefits, will amount to $11.58 million, or 62.37% of
expenditure budget, and a 7.18% increase compared to the corresponding 2015 budget. The City’s
portion of health and dental care benefit costs are projected to total $1.15 million, a 3.91% increase
as compared to the 2015 budget. Required contributions to the Texas Municipal Retirement System
are budgeted at $928,100, up 20.36%. The increase is due to the increase in wages as well as an
increase in the budgeted contribution rate, from 10.34% to 13.01% of payroll. The actuarially
determined contribution rate is based on the city’s plan provisions in effect as of April 1, 2015 and
the actuarial assumptions and methods adopted by the TMRS Board. Since 2007, the TMRS board
has adopted a series of actuarial and investment changes to ensure that TMRS continues to be well
funded and members’ benefits remain secure and sustainable over the generations of workers. The
most recent changes were to the post-retirement mortality assumptions, the entry age normal
Page 26 of 139
GENERAL FUND 2016
actuarial cost method and the amortization policy. Cities were given the option of a Phase-in Rate
or a Full Rate contribution, recommending the Full Rate contribution so has not to more adversely
affect the city’s unfunded actuarial accrued liability and subsequent years’ contribution rates. This
budget includes TMRS funding at the full contribution rate.
The 2016 budget for employee regular wages is $7.1 million, up 7.48% over 2015 budget. The
budget includes the annualization of the 3% average salary increases and salary grade structure
increase to align the city’s recruitment strategy to the 75th percentile that was approved in the 2015
budget. Additionally, this budget includes a 3% structure adjustment and salary increase as of
January 1, 2016 to continue with the recruitment strategy, and a pay-for-performance salary
increase, up to 3%, effective on anniversary dates.
Page 27 of 139
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY DEPARTMENT
Actual Actual Budget Estimated Budget
2013 2014 2015 2015 2016
REVENUES:
AD VALOREM TAXES 8,074,151$ 8,600,509$ 9,279,300$ 9,318,000$ 9,953,080$
SALES TAXES 957,658 1,051,890 1,000,000 1,112,000 1,150,000
FRANCHISE TAXES 1,138,333 1,214,227 1,155,300 1,167,000 1,165,700
OTHER TAXES 11,546 15,713 11,500 15,700 16,500
TOTAL TAXES 10,181,688 10,882,338 11,446,100 11,612,700 12,285,280
PERMITS, LICENSES AND FEES 752,098 666,887 485,570 552,570 519,770
CHARGES FOR SERVICES 2,259,167 2,448,489 2,018,020 2,314,270 2,145,750
FINES AND FORFEITURES 200,248 176,117 192,300 197,400 187,300
INVESTMENT EARNINGS 20,102 43,663 20,000 66,770 66,800
OTHER REVENUE 238,265 271,936 240,400 356,656 353,756
TRANSFERS IN 1,560,000 1,560,000 1,560,000 1,560,000 1,560,000
TOTAL REVENUES 15,211,569 16,049,430 15,962,390 16,660,366 17,118,656
EXPENDITURES BY DEPARTMENT:
ADMINISTRATION 1,153,165 1,172,416 1,378,740 1,605,240 1,405,564
FINANCE 1,365,973 1,914,563 1,986,800 1,949,225 2,110,844
POLICE 3,634,120 3,476,354 4,090,750 3,753,550 4,412,421
FIRE 2,941,713 2,796,086 3,019,200 3,016,400 3,250,633
PUBLIC WORKS 2,671,798 2,277,843 2,700,400 2,527,072 3,216,701
PARKS & RECREATION 2,768,959 2,775,782 3,148,090 2,993,825 3,664,400
TRANSFERS OUT 285,000 423,004 79,300 79,300 500,000
TOTAL EXPENDITURES 14,820,728 14,836,048 16,403,280 15,924,612 18,560,563
NET REVENUES (EXPENDITURES)390,841 1,213,382 (440,890) 735,754 (1,441,907)
BEGINNING FUND BALANCE 4,103,921 4,494,762 4,064,499 5,708,144 6,443,898
ENDING FUND BALANCE 4,494,762 5,708,144 3,623,609 6,443,898 5,001,991
ASSIGNED*210,000 210,000 210,000 210,000 210,000
RESTRICTED**- 163,999 - 200,600 237,200
UNASSIGNED FUND BALANCE 4,284,762$ 5,334,145$ 3,413,609$ 6,033,298$ 4,554,791$
* Assigned for City Manager's Contract
** Restricted for PEG fees
ADMINISTRATION
7.57%
FINANCE
11.37%
POLICE
23.77%
FIRE
17.51%
PUBLIC WORKS
17.33%
PARKS &
RECREATION
19.74%
TRANSFERS OUT
2.69%
2016 Budget by Department
Page 28 of 139
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY ACCOUNT
Actual Actual Budget Estimated Budget
2013 2014 2015 2015 2016
REVENUES:
AD VALOREM TAXES 8,074,151$ 8,600,509$ 9,279,300$ 9,318,000$ 9,953,080$
SALES TAXES 957,658 1,051,890 1,000,000 1,112,000 1,150,000
FRANCHISE TAXES 1,138,333 1,214,227 1,155,300 1,167,000 1,165,700
OTHER TAXES 11,546 15,713 11,500 15,700 16,500
TOTAL TAXES 10,181,688 10,882,338 11,446,100 11,612,700 12,285,280
PERMITS, LICENSES AND FEES 752,098 666,887 485,570 552,570 519,770
FINES AND FORFEITURES 200,248 176,117 192,300 197,400 187,300
CHARGES FOR SERVICES 2,259,167 2,448,489 2,018,020 2,314,270 2,145,750
INVESTMENT EARNINGS 20,102 43,663 20,000 66,770 66,800
OTHER REVENUE 238,265 271,936 240,400 356,656 353,756
TRANSFERS IN 1,560,000 1,560,000 1,560,000 1,560,000 1,560,000
TOTAL REVENUES 15,211,569$ 16,049,430$ 15,962,390$ 16,660,366$ 17,118,656$
REGULAR WAGES $ 6,094,559 $ 5,880,800 $ 6,601,400 $ 6,498,900 $ 7,095,083
PART-TIME WAGES 356,486 383,996 430,100 403,600 448,600
ON CALL 22,214 20,805 21,300 21,500 26,800
OVERTIME 488,253 604,978 556,860 545,790 551,800
LONGEVITY 41,256 42,605 49,100 47,400 52,500
HEALTH & DENTAL 834,449 826,947 1,072,900 897,000 1,114,800
TMRS 653,318 674,905 771,100 835,200 928,100
FICA 517,766 507,594 585,600 541,900 618,100
WORKERS COMPENSATION 86,244 73,563 89,300 73,500 93,450
ALLOWANCES 77,406 77,413 79,080 76,852 81,300
RETIREE BENEFITS - 189,996 190,000 190,000 209,000
OTHER BENEFITS 403,387 396,566 332,600 337,700 334,050
EMPLOYEE RELATIONS 17,959 22,571 21,600 21,100 22,500
RECRUITING & HIRING 11 200 - - -
PERSONNEL 9,593,308 9,702,939 10,800,940 10,490,442 11,576,083
OFFICE SUPPLIES 41,764 40,787 49,100 44,500 46,100
APPREHENSION & JAILING 242 273 1,000 1,000 1,000
OPERATING SUPPLIES 161,900 198,789 205,085 198,300 209,900
FUEL 95,748 86,638 109,900 68,700 83,400
EMERGENCY GENERATOR FUEL 8,419 2,319 - - -
TREATMENT CHEMICALS 31,188 26,321 31,510 31,510 31,600
EQUIPMENT MAINTENANCE 79,896 90,477 102,130 103,430 98,500
VEHICLE MAINTENANCE 65,092 77,386 75,900 75,700 73,500
BUILDING & GROUNDS MAINTENANCE 181,008 188,398 192,000 160,000 173,000
SWIMMING POOL MAINTENANCE 73,963 97,004 83,885 83,885 118,300
DRAINAGE MAINTENANCE 32,295 10,677 18,000 20,000 20,000
STREET MAINTENANCE 36,395 51,643 47,500 47,500 50,000
TRAFFIC CONTROL MAINTENANCE 29,531 23,576 31,000 27,000 30,000
COMMUNICATION 71,573 86,101 137,550 137,950 110,700
ELECTRIC SERVICE 342,017 304,682 384,300 344,000 351,000
STREET LIGHTING - ELECTRIC SERVICE 83,827 76,030 90,000 83,800 83,800
NATURAL GAS SERVICE 30,088 41,808 34,700 32,500 33,000
CONSULTANTS 24,057 17,227 66,000 98,700 91,000
LEGAL 231,132 167,222 145,000 145,000 145,000
EQUIPMENT LEASE/RENTAL 43,781 41,293 46,620 46,620 46,700
PROFESSIONAL DUES 26,387 27,521 34,110 33,560 33,740
PUBLICATIONS 8,422 5,871 13,650 18,050 18,050
TRAVEL & TRAINING 114,795 127,901 182,960 180,160 187,845 Page 29 of 139
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY ACCOUNT
Actual Actual Budget Estimated Budget
2013 2014 2015 2015 2016
CREDIT CARD FEES - - - - 42,100
OTHER CONTRACTED SERVICES 719,989 847,837 934,800 877,300 908,820
INSTRUCTOR FEES 339,978 364,366 386,410 357,000 374,800
TRI-SPORTS 80,000 80,000 120,000 125,000 125,000
GENERAL LIABILITY INSURANCE 6,822 10,171 13,000 13,000 13,000
ERRORS & OMISSIONS 20,877 23,555 26,000 26,000 26,000
LAW ENFORCEMENT LIABILITY 10,947 14,717 16,000 16,000 16,000
CRIME COVERAGE FIDELITY 1,671 1,642 1,800 1,800 1,800
AUTO LIABILITY 30,058 29,837 35,000 35,000 35,000
AUTO PHYSICAL DAMAGE 17,178 17,011 19,000 19,000 20,000
UNDERGROUND STORAGE LIABILITY 728 749 800 775 800
REAL & PERSONAL PROPERTY 72,793 74,188 110,000 110,000 110,000
BOILER & MACHINERY - - - - -
DEDUCTIBLE 8,510 4,917 10,000 10,000 10,000
COMMUNITY RELATIONS 29,835 33,726 47,700 47,900 51,700
BOARDS AND COMMITTEES 3,687 3,397 4,000 4,000 4,000
ELECTION EXPENSE 19,069 - 13,000 13,000 13,000
BAD DEBT EXPENSE 2,839 - - - -
FURNITURE & EQUIP < $5000 20,244 12,260 56,830 62,530 58,500
FURNITURE & FIXTURES - - - - -
TRUCKS - 4,858 - - 3,600
OTHER EQUIPMENT 148,843 39,743 20,300 28,200 63,625
CONSTRUCTION COSTS 1,381 - 8,000 8,000 -
OTHER CONSTRUCTION COSTS 11,810 - - - -
TRANSFER TO FIRE SPECIAL REVENUE - 4,000 - - -
TRANSFER TO CAPITAL PROJECT FUND 98,800 252,500 - - -
TRANSFER TO CAPITAL RESERVE FUND 200,004 215,004 79,300 79,300 500,000
TRANSFER TO VEHICLE REPLACEMENT FUND 235,587 214,500 332,000 332,000 336,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 1,227,912 1,033,500 1,152,500 1,152,500 1,323,600
TRANSFER TO EQUIPMENT REPLACEMENT
FUND 84,996 55,500 89,000 89,000 866,000
CONTINGENCY 19,340 5,185 45,000 45,000 45,000
OPERATING 5,227,420$ 5,133,108$ 5,602,340$ 5,434,170$ 6,984,480$
TOTAL EXPENDITURES 14,820,728 14,836,048$ 16,403,280$ 15,924,612$ 18,560,563$
Page 30 of 139
AD VALOREM TAXES
58%
SALES TAXES
7%
FRANCHISE TAXES
7%
OTHER TAXES
0%
PERMITS, LICENSES AND
FEES
3%
CHARGES FOR SERVICES
13%
FINES AND FORFEITURES
1%
INVESTMENT EARNINGS
0%OTHER REVENUE
2%
TRANSFERS IN
9%
2016 Projected General Fund Revenue
PERSONNEL
62.37%
INSURANCE
1.25%
ELECTRICITY & NATURAL
GAS
2.52%
VEHICLE
REPLACEMENT
1.81%
TECHNOLOGY
MANAGEMENT
7.13%
EQUIPMENT
REPLACEMENT
4.67%
MAINTENANCE
3.03%
FUEL
0.45%
OTHER OPERATING
11.58%
TRANSFERS
4.50%CAPITAL
0.68%
2016 General Fund Expenditures by Type
Page 31 of 139
GENERAL FUND
DETAIL STATEMENT OF REVENUES
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
CURRENT YEAR PROPERTY TAXES $ 8,028,948 $ 8,548,929 $ 9,244,300 $ 9,257,000 $ 9,907,080
PRIOR YEAR PROPERTY TAXES 12,955 12,166 10,000 25,000 10,000
PENALTY AND INTEREST 32,248 39,415 25,000 36,000 36,000
AD VALOREM TAXES 8,074,151 8,600,509 9,279,300 9,318,000 9,953,080
SALES TAX 957,658 1,051,890 1,000,000 1,112,000 1,150,000
SALES TAXES 957,658 1,051,890 1,000,000 1,112,000 1,150,000
MIXED BEVERAGE TAX 11,546 15,713 11,500 15,700 16,500
OTHER TAXES 11,546 15,713 11,500 15,700 16,500
ELECTRICITY 559,346 549,324 573,900 549,700 549,700
NATURAL GAS 165,025 198,371 180,000 179,100 181,000
TELEPHONE 275,562 292,063 263,000 296,700 296,000
CABLE 138,400 137,906 138,400 141,500 139,000
TELEPHONE-PEG FEES - 36,562 - - -
FRANCHISE TAXES 1,138,333 1,214,227 1,155,300 1,167,000 1,165,700
TOTAL TAXES 10,181,688 10,882,338 11,446,100 11,612,700 12,285,280
BUILDING PERMIT 404,330 269,026 200,000 200,000 200,000
PLUMBING PERMIT 71,761 63,652 50,000 70,000 60,000
HVAC PERMIT 44,076 74,825 60,000 55,000 60,000
FENCE AND SIDEWALK PERMIT 23,980 30,901 20,000 35,000 25,000
ENCROACHMENT PERMIT 200 400 - - -
ELECTRICAL PERMIT 46,101 45,837 36,000 40,000 36,000
TREE DISPOSITION FEE 55,475 36,400 25,000 28,000 30,000
LOW IMPACT INSPECTION FEE - 17,250 13,000 15,000 15,000
ALARM PERMIT 42,793 60,385 44,000 46,000 44,000
DRAINAGE PERMIT 1,983 5,755 3,000 7,500 7,000
TREE REMOVAL PERMIT 300 400 300 400 500
FIRE SPRINKLER PERMITS 975 1,710 - 2,000 1,000
PET LICENSES 2,990 2,200 2,000 2,400 2,000
ALCOHOLIC BEVERAGE PERMIT 3,220 1,895 2,270 2,270 2,270
ELECTRICAL CONTRACTOR PERMIT 10,265 11,025 5,000 9,000 7,000
CONTRACTOR PERMIT 43,650 45,225 25,000 40,000 30,000
PERMITS, LICENSES AND FEES 752,098 666,887 485,570 552,570 519,770
PLAN CHECKING FEE - 92,781 70,000 100,000 100,000
ZPC & ZBA FEES 3,186 3,300 3,000 3,000 3,000
BUILDING STANDARDS FEE 300 - 200 200 200
RE-INSPECTION FEE 1,025 565 400 - -
PLAT REVIEW FEE 138 730 1,000 500 1,000
PREMATURE WORK FEE - 31,232 4,000 9,000 9,000
AMBULANCE SERVICE 143,302 133,342 143,400 157,300 145,300
CHILD SAFETY 17,305 17,730 17,300 18,000 18,000
ALARM MONITORING 669,680 676,217 670,000 688,400 690,000
OTHER FEES AND PERMITS 7,697 22,898 15,000 15,000 15,000
SENIOR SERVICES EVENTS 48,085 60,849 38,000 55,000 55,000
RENTALS - COMMUNITY BUILDING 41,001 32,080 18,000 35,000 20,000
MEMBERSHIPS - RECREATION CENTER 213,335 214,889 160,000 215,000 161,200
DAY PASS - RECREATION CENTER 17,228 17,126 12,920 17,800 12,900
Page 32 of 139
GENERAL FUND
DETAIL STATEMENT OF REVENUES
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
AQUATIC CLASS FEES - RECREATION CENTER 201,406 200,505 151,050 175,900 150,400
CONTRACTOR USE FEES - RECREATION
CENTER 167,521 203,930 125,640 190,200 153,000
RENTALS - RECREATION CENTER 225 150 - - -
MEMBERSHIPS - COLONIAL PARK 125,975 126,168 94,480 146,700 120,000
DAY PASS - COLONIAL PARK 64,568 57,246 48,430 66,500 43,000
COLONIAL PARK - SPECIAL EVENTS 620 - - - -
POOL RENTAL - COLONIAL PARK 54,414 43,700 40,810 37,000 35,000
PAVILION RENTAL - COLONIAL PARK 10,825 10,048 8,120 8,700 6,000
CONTRACTOR USE FEES - COLONIAL PARK 23,357 9,949 17,520 3,620 -
MISCELLANEOUS - CULT & REC 443,430 489,003 375,000 366,800 404,000
FALSE ALARM FEE 769 465 - 700 -
PET IMPOUNDMENT 2,280 2,510 2,500 2,500 2,500
RESEARCH & COPIES 1,219 788 1,000 1,200 1,000
AUTO DECALS 277 286 250 250 250
CHARGES FOR SERVICES 2,259,167 2,448,489 2,018,020 2,314,270 2,145,750
MUNICPAL COURT FINES 195,651 172,404 188,000 193,000 183,000
TRAFFIC FINES 3,923 3,513 4,000 4,000 4,000
CHILD SAFETY FEE 675 200 300 400 300
FINES AND FORFEITURES 200,248 176,117 192,300 197,400 187,300
EARNINGS ON INVESTMENTS 20,102 43,663 20,000 66,770 66,800
INVESTMENT EARNINGS 20,102 43,663 20,000 66,770 66,800
SOUTHSIDE PLACE 135,756 129,087 130,000 227,081 227,081
SALE OF CITY PROPERTY - - - 850 -
NSF CHECKS 35 850 100 345 100
CASH OVER/SHORT (135) 39 - - -
MISCELLANEOUS 14,554 25,490 5,000 11,200 5,000
CYCLONE CYCLES 33,363 42,070 44,100 44,100 46,305
GOODE COMPANY 54,692 74,400 61,200 73,080 75,270
OTHER REVENUE 238,265 271,936 240,400 356,656 353,756
TRANSFER FROM WATER & SEWER FUND 1,250,004 1,250,004 1,250,000 1,250,000 1,250,000
TRANSFER FROM SOLID WASTE FUND 309,996 309,996 310,000 310,000 310,000
TRANSFERS IN 1,560,000 1,560,000 1,560,000 1,560,000 1,560,000
TOTAL REVENUE 15,211,569$ 16,049,430$ 15,962,390$ 16,660,366$ 17,118,656$
Page 33 of 139
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, the Human Resources Director and the
Communications Manager 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. (2016 Budget $1,203,624)
City Council – Costs directly associated with the City Council, including council salaries, legal
fees and election expenditures. (2016 Budget $201,940)
ADMINISTRATION DEPARTMENT 2016 GOALS
Continue progress towards City Council goals.
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 and maintain
West U as the “Employer of Choice” directive established by City Council.
Continue to actively encourage employees, covered spouses and retirees to participate in the
city’s wellness program.
Continue appropriate employee succession planning.
Continue to host an annual internship program for Graduate and Undergraduate students.
Continue to ensure appropriate destruction of city records that are past required retention
date.
BUDGET HIGHLIGHTS
Authorized full-time employees – 6 (2015 authorized full-time employees – 6).
Legal fees – $145,000 (2015 budget - $145,000)
Technology Management Fund charges assessed - $125,000 (2015 budget - $111,700).
Total budget - $1,405,564 (2015 total budget - $1,378,740).
Page 34 of 139
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
Administration
Personnel 676,659$ 765,648$ 877,000$ 1,102,800$ 923,474$
Operating charges 202,818 208,321 297,800 298,800 280,150
Total 879,477 973,969 1,174,800 1,401,600 1,203,624
Council
Personnel 15,618 15,613 15,600 15,300 15,600
Operating charges 258,071 182,835 188,340 188,340 186,340
Total 273,688 198,448 203,940 203,640 201,940
Total Department 1,153,165$ 1,172,416$ 1,378,740$ 1,605,240$ 1,405,564$
Administration Department Staffing Schedule
2015 2016
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Administration
City Manager VI 1 1
HR Director II 1 1 103,232 154,847
City Secretary I 1 1 98,316 147,474
Communications Manager 112 1 1 83,531 125,296
Executive Assistant/Deputy
City Secretary 207 1 1 51,418 71,984
HR Generalist 205 1 1 40,830 57,162
Total Administration Department 6 6
ADMINISTRATION DEPARTMENT
SALARY RANGE
Determined by Council
Page 35 of 139
ADMINISTRATION DEPARTMENT
Administration Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
REGULAR WAGES $ 487,405 $ 560,380 $ 630,000 $ 852,600 $ 667,874
PART-TIME WAGES 10,476 9,420 15,000 10,000 15,000
ON CALL 1,950 345 - - -
OVERTIME 231 769 800 2,800 3,500
LONGEVITY 2,078 2,129 2,700 1,900 2,200
HEALTH & DENTAL 46,043 55,648 71,200 50,500 61,100
TMRS 50,448 60,164 69,500 105,900 83,200
FICA 33,350 37,297 49,600 45,400 52,200
WORKERS COMPENSATION 1,041 1,207 1,500 1,200 1,600
ALLOWANCES 23,200 24,555 25,000 20,800 25,000
OTHER BENEFITS 16,112 4,539 4,200 4,700 4,300
EMPLOYEE RELATIONS 4,314 8,997 7,500 7,000 7,500
RECRUITING & HIRING 11 200 - - -
PERSONNEL 676,659 765,648 877,000 1,102,800 923,474
OFFICE SUPPLIES 3,668 7,769 5,000 5,000 5,000
COMMUNICATION 31,967 38,364 80,550 80,550 50,000
CONSULTANTS - 1,512 - - -
LEGAL 2,791 - - - -
EQUIPMENT LEASE/RENTAL 8,055 8,159 11,000 11,000 11,000
PROFESSIONAL DUES 7,998 6,114 6,700 6,700 6,350
PUBLICATIONS 4,820 1,936 2,000 3,000 3,000
TRAVEL & TRAINING 16,358 22,370 34,350 34,350 32,700
OTHER CONTRACTED SERVICES 23,731 25,610 - - -
COMMUNITY RELATIONS 1,385 2,105 1,500 1,500 1,600
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 82,704 89,196 111,700 111,700 125,500
CONTINGENCY 19,340 5,185 45,000 45,000 45,000
OPERATING 202,818 208,321 297,800 298,800 280,150
ADMINISTRATION DIVISION TOTAL 879,477$ 973,969$ 1,174,800$ 1,401,600$ 1,203,624$
Page 36 of 139
ADMINISTRATION DEPARTMENT
City Council Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
REGULAR WAGES $ 14,508 $ 14,453 $ 14,400 $ 14,200 $ 14,400
FICA 1,110 1,106 1,100 1,100 1,100
WORKERS COMPENSATION - - 100 - 100
EMPLOYEE RELATIONS - 55 - - -
PERSONNEL 15,618 15,613 15,600 15,300 15,600
COMMUNICATION - 1,147 - - -
LEGAL 228,342 167,222 145,000 145,000 145,000
PROFESSIONAL DUES 1,281 855 4,040 4,040 4,040
PUBLICATIONS - 641 6,800 6,800 6,800
TRAVEL & TRAINING 4,883 3,274 12,000 12,000 10,000
COMMUNITY RELATIONS 4,495 9,697 7,500 7,500 7,500
ELECTION EXPENSE 19,069 - 13,000 13,000 13,000
OPERATING 258,071 182,835 188,340 188,340 186,340
CITY COUNCIL DIVISION TOTAL 273,688$ 198,448$ 203,940$ 203,640$ 201,940$
Page 37 of 139
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. (2016 Budget - $891,415)
Municipal Court – Administers the City’s municipal court. (2016 Budget - $275,729)
City-Wide – Provides for expenditures, such as insurance and utilities, which cannot be allocated
to other departments in a satisfactory way. (2016 Budget - $943,700)
FINANCE DEPARTMENT 2016 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.
Continuation of implementation of automated timekeeping system.
Continue 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 (2015 authorized full-time employees – 5).
Total budget - $2,110,844 (2015 total budget - $1,986,800).
Page 38 of 139
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
Finance
Personnel 357,303$ 380,072$ 411,100$ 402,100$ 457,500$
Operating charges 355,576 363,672 393,550 388,800 433,915
Capital 475 - - 700 -
Total 713,354 743,744 804,650 791,600 891,415
Municipal Court
Personnel 213,359 214,664 233,600 220,800 246,879
Operating charges 14,682 15,586 23,450 16,350 28,850
Total 228,042 230,250 257,050 237,150 275,729
City-Wide Charges
Operating charges 424,577 940,569 925,100 920,475 943,700
Total 424,577 940,569 925,100 920,475 943,700
Total Department 1,365,973$ 1,914,563$ 1,986,800$ 1,949,225$ 2,110,844$
Finance Department Staffing Schedule
2015 2016
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Finance
Accounting
Finance Director III 1 1 108,393 162,590
Controller 112 1 1 83,531 125,296
Treasurer 112 1 1 83,531 125,296
Accounting Specialist 204 1 1 36,985 51,780
Municipal Court
Court Clerk 208 1 1 56,232 78,724
Total Finance 5 6
FINANCE DEPARTMENT
SALARY RANGE
Page 39 of 139
Finance Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
REGULAR WAGES $ 253,762 $ 277,301 $ 293,500 $ 282,000 $ 321,200
PART-TIME WAGES - 9,029 15,000 16,800 23,400
OVERTIME 681 - - - -
LONGEVITY 840 730 1,000 1,000 1,100
HEALTH & DENTAL 28,417 29,108 32,900 31,400 33,500
TMRS 25,694 29,332 32,300 34,800 39,400
FICA 19,384 21,843 23,700 22,900 26,200
WORKERS COMPENSATION 608 545 700 600 700
ALLOWANCES 6,897 6,869 6,900 6,900 6,900
OTHER BENEFITS 18,177 2,563 2,100 2,700 2,100
EMPLOYEE RELATIONS 2,844 2,752 3,000 3,000 3,000
PERSONNEL 357,303 380,072 411,100 402,100 457,500
OFFICE SUPPLIES 6,446 5,602 9,000 5,000 5,000
EQUIPMENT MAINTENANCE 1,349 465 800 500 500
COMMUNICATION 2,821 2,867 11,500 11,500 11,500
EQUIPMENT LEASE/RENTAL 9,940 4,082 6,000 6,000 6,000
PROFESSIONAL DUES 1,232 1,742 2,350 2,000 2,000
PUBLICATIONS 575 493 200 100 200
TRAVEL & TRAINING 9,820 15,679 9,500 9,500 12,295
OTHER CONTRACTED SERVICES 252,689 244,446 254,800 254,800 268,420
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND
70,704 88,296 99,400 99,400 128,000
OPERATING 355,576 363,672 393,550 388,800 433,915
FURNITURE & EQUIP <$5000 475 - - 700 -
CAPITAL OUTLAY 475 - - 700 -
FINANCE DIVISION TOTAL 713,354$ 743,744$ 804,650$ 791,600$ 891,415$
FINANCE DEPARTMENT
Page 40 of 139
Municipal Court Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
REGULAR WAGES $ 157,009 $ 160,680 $ 165,100 $ 160,500 $ 174,079
PART-TIME WAGES - 124 - - -
OVERTIME 3,905 4,448 8,000 8,000 8,000
LONGEVITY 2,200 2,320 2,500 2,500 2,600
HEALTH & DENTAL 20,573 21,072 23,900 18,600 23,900
TMRS 11,131 12,008 16,900 16,600 20,500
FICA 12,178 12,228 13,400 12,700 14,000
WORKERS COMPENSATION 325 333 400 400 400
ALLOWANCES - - - - -
OTHER BENEFITS 6,037 1,451 3,400 1,500 3,400
PERSONNEL 213,359 214,664 233,600 220,800 246,879
OFFICE SUPPLIES 315 1,917 500 500 2,500
COMMUNICATION 334 295 500 500 1,500
PROFESSIONAL DUES 330 413 400 600 600
PUBLICATIONS 447 231 750 750 750
TRAVEL & TRAINING 3,193 2,968 3,300 3,500 3,000
CREDIT CARD FEES - - - - 10,000
OTHER CONTRACTED SERVICES 10,063 9,761 18,000 10,500 10,500
OPERATING 14,682 15,586 23,450 16,350 28,850
MUNICIPAL COURT DIVISION TOTAL 228,042$ 230,250$ 257,050$ 237,150$ 275,729$
FINANCE DEPARTMENT
Page 41 of 139
City-Wide Division Budget Detail by Line Item
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
RETIREE BENEFITS $ - $ 189,996 $ 190,000 $ 190,000 $ 209,000
OTHER BENEFITS - 328,800 266,000 266,000 266,300
ELECTRIC SERVICE 149,186 141,865 160,000 163,100 166,000
STREET LIGHTING - ELECTRIC SERVICE 83,827 76,030 90,000 83,800 83,800
NATURAL GAS SERVICE 30,088 41,808 3,500 2,000 2,000
GENERAL LIABILITY INSURANCE 6,822 10,171 13,000 13,000 13,000
ERRORS & OMISSIONS 20,877 23,555 26,000 26,000 26,000
CRIME COVERAGE FIDELITY 1,671 1,642 1,800 1,800 1,800
AUTO LIABILITY 30,058 29,837 35,000 35,000 35,000
AUTO PHYSICAL DAMAGE 17,178 17,011 19,000 19,000 20,000
UNDERGROUND STORAGE LIABILITY 728 749 800 775 800
REAL & PERSONAL PROPERTY 72,793 74,188 110,000 110,000 110,000
DEDUCTIBLE 8,510 4,917 10,000 10,000 10,000
BAD DEBT EXPENSE 2,839 - - - -
CITY-WIDE DIVISION TOTAL 424,577$ 940,569$ 925,100$ 920,475$ 943,700$
FINANCE DEPARTMENT
Page 42 of 139
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 investigative services. (2015 Budget - $3,560,225)
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. (2016 Budget - $852,196)
POLICE DEPARTMENT 2016 GOALS
Further utilization of the department’s Patrol Bicycle program.
Continue proactive activities in the department’s Detective Division.
Fill the department’s three vacant officer positions in an effort to increase proactive measures
and possible assignment to Specialty Investigative Units / Task Forces (HCSO Auto theft,
Property crimes, DA’s Office financial crimes, etc.…)
Enhance level of leadership development training for the department’s supervisory staff
through enrolment in Sam Houston State University’s LEMIT Module Training.
Further utilization of the department’s contractual training agreement to include the joint
development and implementation of a “Threat Assessment Course” with the University of
Texas’s Police Department.
Complete review and implementation of the Emergency Communications Center Standard
Operating Procedures
POLICE DEPARTMENT BUDGET HIGHLIGHTS
Authorized full-time employees – 35 (2015 authorized full-time employees – 35)
Total budget - $4,412,421 (2015 total budget - $4,090,750)
Page 43 of 139
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
Patrol
Personnel 2,235,902$ 2,021,603$ 2,577,500$ 2,242,200$ 2,763,975$
Operating charges 666,500 714,890 747,050 724,750 791,250
Capital 28,194 6,437 - 5,000 5,000
Total 2,930,597 2,742,930 3,324,550 2,971,950 3,560,225
Support Services
Personnel 701,578 732,200 763,700 779,100 849,696
Operating charges 1,945 1,225 2,500 2,500 2,500
Capital - - - - -
Total 703,523 733,425 766,200 781,600 852,196
Total Department 3,634,120$ 3,476,354$ 4,090,750$ 3,753,550$ 4,412,421$
Police Department Staffing Schedule
2015 2016
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Police Department
Patrol
Police Chief III 1 1 108,393 162,590
Police Captain P-6 1 1 93,934 126,811
Police Sergeant P-4 5 5 74,635 100,758
Police Officer P-2 17 17 58,549 79,042
Support Services
Supervisor 208 1 1 56,232 78,724
Support Services
Administrative
Assistant 205 2 2 40,830 57,162
Emergency Dispatcher 205 8 8 40,830 57,162
Total Police 35 35
POLICE DEPARTMENT
SALARY RANGE
Page 44 of 139
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
REGULAR WAGES $ 1,378,154 $ 1,269,809 $ 1,640,400 $ 1,419,200 $ 1,776,425
OVERTIME 232,243 248,815 245,000 245,000 245,000
LONGEVITY 7,146 7,597 8,800 8,800 9,800
HEALTH & DENTAL 192,149 176,936 283,100 197,400 270,800
TMRS 159,549 158,081 196,600 196,600 245,000
FICA 120,333 113,287 144,900 124,400 154,300
WORKERS COMPENSATION 29,893 23,165 33,600 24,900 35,400
ALLOWANCES 6,687 6,671 6,900 6,800 8,900
OTHER BENEFITS 107,421 15,237 15,700 16,600 15,850
EMPLOYEE RELATIONS 2,328 2,006 2,500 2,500 2,500
PERSONNEL 2,235,902 2,021,603 2,577,500 2,242,200 2,763,975
OFFICE SUPPLIES 7,856 8,127 8,600 8,600 8,600
APPREHENSION & JAILING 242 273 1,000 1,000 1,000
OPERATING SUPPLIES 34,007 72,622 37,000 35,000 35,000
FUEL 59,871 49,670 66,500 40,900 48,600
EQUIPMENT MAINTENANCE - 186 10,000 5,000 5,000
VEHICLE MAINTENANCE - 20,091 35,000 30,000 26,000
COMMUNICATION 1,341 1,399 2,000 2,000 2,000
CONSULTANTS 1,924 10,138 6,000 17,700 6,000
EQUIPMENT LEASE/RENTAL 4,383 6,551 6,000 6,000 6,000
PROFESSIONAL DUES 1,649 2,408 2,050 2,050 2,050
PUBLICATIONS 600 144 1,400 5,000 5,000
TRAVEL & TRAINING 16,779 17,447 35,000 35,000 35,000
LAW ENFORCEMENT LIABILITY 10,947 14,717 16,000 16,000 16,000
COMMUNITY RELATIONS 1,117 1,023 1,000 1,000 1,000
TRANSFER TO CAPITAL
PROJECT FUND - 15,000 - - -
TRANSFER TO VEHICLE
REPLACEMENT FUND 107,583 102,000 98,000 98,000 103,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 418,200 393,096 421,500 421,500 491,000
OPERATING 666,500 714,890 747,050 724,750 791,250
FURNITURE & EQUIP <$5000 - - - 5,000 5,000
OTHER EQUIPMENT 28,194 6,437 - - -
CAPITAL 28,194 6,437 - 5,000 5,000
PATROL DIVISION TOTAL 2,930,597$ 2,742,930$ 3,324,550$ 2,971,950$ 3,560,225$
POLICE DEPARTMENT
Patrol Division Line Item Budget
Page 45 of 139
Support Services Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
REGULAR WAGES $ 425,444 $ 455,307 $ 490,400 $ 491,000 $ 539,796
ON CALL 1,409 767 - 2,400 5,500
OVERTIME 86,049 95,059 80,000 80,000 80,000
LONGEVITY 2,820 3,665 4,400 4,400 4,900
HEALTH & DENTAL 63,337 67,445 75,300 75,300 85,800
TMRS 50,747 57,425 59,700 70,900 75,100
FICA 39,197 41,989 44,000 44,100 47,400
WORKERS COMPENSATION 977 1,070 1,200 1,200 1,300
ALLOWANCES 2,057 2,049 2,000 2,000 2,100
OTHER BENEFITS 29,541 7,426 6,700 7,800 7,800
PERSONNEL 701,578 732,200 763,700 779,100 849,696
TRAVEL & TRAINING 1,945 1,225 2,500 2,500 2,500
OPERATING 1,945 1,225 2,500 2,500 2,500
COMMUNICATIONS DIVISION TOTAL 703,523$ 733,425$ 766,200$ 781,600$ 852,196$
POLICE DEPARTMENT
Page 46 of 139
FIRE DEPARTMENT
The Fire Department is responsible for providing Fire Protection, Emergency Medical Services
and Emergency Management services to the community.
FIRE DEPARTMENT MISSION
To protect our citizens from the ravages of fire and other disasters
To provide the highest quality emergency medical services to the sick and injured
To deliver the highest level of customer service to the community
To support and maintain a reliable, responsible, well trained and motivated workforce
FIRE DEPARTMENT DIVISIONS
Fire – Provides fire inspections, fire prevention, fire suppression, public education, emergency
medical service, and emergency management coordination.
FIRE DEPARTMENT 2016 GOALS
To provide superior Fire & EMS response services to the community
To provide the highest level of customer service to the community and to other departments
within the City
Continue striving for service excellence by ensuring members receive superior Fire & EMS
training
Continue employee development efforts by providing management and leadership training
for all members
Continue to provide life-saving public education programs within West University Place
Continue developing and promoting the Community Emergency Response Team (CERT)
Program
Enhance fire and life safety inspection efforts to ensure commercial occupancies are properly
maintained through the enforcement of adopted codes and ordinances
FIRE DEPARTMENT BUDGET HIGHLIGHTS
Authorized full-time employees – 23 (2015 authorized full-time employees – 23).
Total budget - $3,250,633 (2015 total budget - $3,019,200).
Page 47 of 139
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
Fire
Personnel 2,522,122$ 2,355,669$ 2,419,600$ 2,413,800$ 2,626,108$
Operating charges 325,892 410,256 579,300 582,300 586,900
Capital 93,699 30,161 20,300 20,300 37,625
Total 2,941,713 2,796,086 3,019,200 3,016,400 3,250,633
Total Department 2,941,713$ 2,796,086$ 3,019,200$ 3,016,400$ 3,250,633$
Fire Department Staffing Schedule
2015 2016
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Fire Department
Fire Chief III 1 1 108,393 162,590
Fire Marshal/Assistant
Chief 113 1 1 88,153 132,228
Fire Captain F-4 3 3 86,594 103,914
Fire Lieutenant F-3 3 3 74,652 103,120
Firefighter/Paramedic F-1 15 15 54,745 75,547
Total Fire Department 23 23
FIRE DEPARTMENT
SALARY RANGE
Page 48 of 139
Fire Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
REGULAR WAGES $ 1,666,384 $ 1,506,011 $ 1,564,700 $ 1,564,700 $ 1,702,608
OVERTIME 126,571 224,016 180,000 170,000 170,000
LONGEVITY 13,897 13,200 14,700 14,200 15,500
HEALTH & DENTAL 250,306 252,480 292,900 279,800 321,000
TMRS 178,053 180,670 182,900 206,700 226,900
FICA 133,311 128,590 134,600 126,300 142,900
WORKERS COMPENSATION 24,185 22,124 23,500 22,500 22,100
ALLOWANCES 10,009 8,917 8,900 8,900 8,900
OTHER BENEFITS 116,905 16,622 14,900 18,200 13,700
EMPLOYEE RELATIONS 2,501 3,039 2,500 2,500 2,500
PERSONNEL 2,522,122 2,355,669 2,419,600 2,413,800 2,626,108
OFFICE SUPPLIES 3,119 1,544 3,000 3,000 3,000
OPERATING SUPPLIES 35,354 33,128 42,000 42,000 42,000
FUEL 12,824 10,790 13,000 10,000 12,800
EQUIPMENT MAINTENANCE 14,840 10,511 16,000 16,000 16,000
VEHICLE MAINTENANCE 19,465 38,436 20,000 25,000 25,000
COMMUNICATION 309 370 500 500 500
PROFESSIONAL DUES 3,206 5,236 4,800 4,800 4,800
PUBLICATIONS 1,407 1,304 1,500 1,500 1,500
TRAVEL & TRAINING 24,245 30,500 26,000 26,000 26,000
OTHER CONTRACTED SERVICES 40,176 42,906 32,300 33,300 33,800
COMMUNITY RELATIONS 3,642 2,428 4,000 4,000 4,000
TRANSFER TO FIRE SPECIAL
REVENUE - 4,000 - - -
TRANSFER TO VEHICLE
REPLACEMENT FUND 32,004 33,996 159,000 159,000 159,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 135,300 139,608 168,200 168,200 196,000
TRANSFER TO EQUIPMENT
REPLACEMENT FUND - 55,500 89,000 89,000 62,500
OPERATING 325,892 410,256 579,300 582,300 586,900
FURNITURE & EQUIP <$5000 - - - - 1,500
OTHER EQUIPMENT 93,699 30,161 20,300 20,300 36,125
CAPITAL 93,699 30,161 20,300 20,300 37,625
FIRE DIVISION TOTAL 2,941,713$ 2,796,086$ 3,019,200$ 3,016,400$ 3,250,633$
FIRE DEPARTMENT
Page 49 of 139
PUBLIC WORKS DEPARTMENT
The Public Works Department is a diverse department and is responsible for permits and
inspections, planning, community development, animal control, civil engineering, as well as,
the operations, repair and maintenance of the City’s public streets, sidewalks, bridges, drainage
system, traffic control devices, storm water drainage system, street sweeping, solid waste,
recycling, fleet maintenance and municipal facilities.
PUBLIC WORKS DEPARTMENT MISSION
To provide exceptional customer service, maintain the City’s vision of a safe neighborhood
community and strive to enhance the quality of life enjoyed by all residents by providing
reliable, effective and efficient services consistent with the stated goals of the City.
PUBLIC WORKS DEPARTMENT DIVISIONS
Administration – Provides management and leadership for the entire Department and is
responsible for customer service, emergency management, contract administration,
personnel management, public education and managing the City’s Capital Improvement
Program. (2016 Budget - $399,219)
Development Services – Provides plan review, permits and inspection services to ensure that all
residential and commercial buildings comply with the City’s building, plumbing and
electrical codes. (2016 Budget - $448,489)
Streets & Drainage – Maintains the City’s streets and storm water drainage system. (2016
Budget -$417,200)
Facilities Maintenance – Maintains and oversees the City’s buildings and related equipment.
(2016 Budget - $843,456)
General Services – Provides fleet maintenance service for nearly 80 vehicles and equipment,
and manages and maintains the City’s traffic control systems. (2016 Budget - $752,364)
Planning – Reviews plats, site plans and rezoning applications to ensure compliance with the
City’s development policies, codes and planning, as well as, enforces City Codes and
animal related ordinances. (2016 Budget - $355,973)
PUBLIC WORKS DEPARTMENT 2016 GOALS
ADMINISTRATION:
Continue monitoring and reporting of neighboring agencies infrastructure reconstruction
projects to minimize disruptive impact on West U.
Page 50 of 139
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.
Begin American Public Works Association (APWA) Accreditation process.
Continue to maintain current certifications, licenses and continuing education requirements
for staff.
Develop a succession and management oversight program.
DEVELOPMENT SERVICES:
Comprehensive review of the City’s permit process to ensure best practices are being
followed and streamline the submittals and issuing permits.
Comprehensive review and update of all forms being used by the Department.
STREETS & DRAINAGE:
Continue to monitor and review conditions and the need for rehabilitation of Buffalo
Speedway and streets in Priority Areas 1, 2 and 3. Continue to maintain these roadways
while developing a plan to provide for roadway replacement as well as funding necessary
for the replacement.
FACILITIES:
Continue enhancements to the equipment replacement guidelines for major mechanical
equipment.
Continue implementation of software management program for inventory, work orders and
preventative maintenance.
GENERAL SERVICES:
Undertake public information campaign concerning vegetation issues with road clearance,
sidewalk clearance and sight visibility issues.
Continue to refine the Comprehensive Policy and Procedure Manuals for maintenance
divisions.
Implement citywide anti-idling policy for city vehicles.
Page 51 of 139
PUBLIC WORKS DEPARTMENT 2016 GOALS (cont’d)
Continue inspection program to ensure compliance with the Manual on Uniform Traffic
Control Devices (MUTCD) standards for all road and street pavement markings.
Continue implementation of software management program for inventory, work orders and
preventative maintenance.
PLANNING:
Review ordinances regarding parking nuisances and propose revisions where necessary and
practical.
Review tree preservation regulations that focus on the preservation of canopy coverage and
site conditions versus preservation of individual trees.
Implement tree canopy pilot program for diversification of tree species in program area.
Review recently enacted non-residential zoning regulations , with an emphasis on parking
regulations in the Town Center through a comprehensive review and study (with assistance
from a third party consultant) of the parking and traffic patterns currently existing n the
Town Center.
Evaluate potential zone categories for public/institutional uses.
Update the City Comprehensive Plan and Subdivision Regulation
Continue to develop and refine code compliance procedures for non-compliant and
substandard structures.
PUBLIC WORKS DEPARTMENT BUDGET HIGHLIGHTS
Authorized full-time employees – 18 (2015 authorized full-time employees – 18)
Total budget - $3,216,701 (2015 total budget - $2,700,400)
Page 52 of 139
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
Public Works Administration
Personnel 315,397$ 236,684$ 247,800$ 256,100$ 240,619$
Operating charges 209,230 105,293 164,800 182,500 158,600
Capital 11,169 - - - -
Total 535,796 341,977 412,600 438,600 399,219
Development Services
Personnel 390,261 332,170 392,500 334,700 421,839
Operating charges 16,188 17,257 33,400 31,200 26,650
Capital - - - - -
Total 406,449 349,427 425,900 365,900 448,489
Streets & Drainage
Personnel 134,473 110,561 125,000 78,800 138,500
Operating charges 91,919 88,962 95,800 95,800 278,700
Total 226,392 199,523 220,800 174,600 417,200
Facilities Maintenance
Personnel 177,300 176,282 181,200 178,000 209,056
Operating charges 355,896 412,301 444,400 436,900 606,900
Capital 13,313 - - 7,900 27,500
Total 546,510 588,583 625,600 622,800 843,456
General Services
Personnel 392,675 368,592 420,100 417,772 444,864
Operating charges 184,727 162,879 193,300 189,400 307,500
Total 612,831 543,306 621,400 615,172 752,364
Planning
Personnel 206,513 193,946 265,700 189,200 213,973
Operating charges 137,308 61,081 126,600 119,000 142,000
Capital - - 1,800 1,800 -
Total 343,821 255,026 394,100 310,000 355,973
Total Department 2,671,798$ 2,277,843$ 2,700,400$ 2,527,072$ 3,216,701$
PUBLIC WORKS DEPARTMENT
Page 53 of 139
Public Works Staffing Schedule (General Fund)
2015 2016
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Public Works
Public Works Administration
Asst. City Manager\Public Works
Dir IV 1 - 113,813 170,719
Public Works Director III - 1 108,393 162,590
Administrative Assistant 205 1 1 40,830 57,162
Development Services
Chief Building Official 112 1 1 83,531 125,296
Building Inspector 206 2 2 45,644 63,902
Permit Technician 204 2 2 36,985 51,780
Operations
Maintenance Worker III 204 1 1 36,985 51,780
Maintenance Worker I 202 1 1 30,635 42,889
Facilities Maintenance
Facilities Maintenance Mgr 111 1 1 70,568 105,852
Facilities Maintenance Tech 205 1 1 40,830 57,162
General Services
Asst Director - Public Works 113 1 - 88,153 132,228
General Services Superintendent 112 - 1 83,531 125,296
Lead Traffic Technician 206 1 1 45,644 63,902
Lead Mechanic 207 1 1 51,418 71,984
Mechanic 204 1 1 36,985 51,780
Traffic Technician 203 1 1 33,141 46,397
Planning
City Planner 112 1 1 83,531 125,296
Code Enforcement/ACO 205 1 1 40,830 57,162
Total Public Works 18 18
SALARY RANGE
Page 54 of 139
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
REGULAR WAGES $ 232,140 $ 177,956 $ 179,900 $ 186,400 $ 165,019
OVERTIME 2,073 371 3,000 500 2,000
LONGEVITY 1,625 1,000 1,200 1,200 1,300
HEALTH & DENTAL 17,222 13,180 16,000 15,800 24,100
TMRS 23,788 19,203 19,800 23,400 20,800
FICA 16,831 12,512 14,100 14,600 12,700
WORKERS COMPENSATION 624 393 400 400 400
ALLOWANCES 6,897 6,869 6,900 6,900 6,900
OTHER BENEFITS 9,719 1,706 1,400 1,800 1,400
EMPLOYEE RELATIONS 4,477 3,494 5,100 5,100 6,000
PERSONNEL 315,397 236,684 247,800 256,100 240,619
OFFICE SUPPLIES 9,825 7,967 11,000 11,000 11,000
OPERATING SUPPLIES 1,014 789 1,200 1,200 1,300
EQUIPMENT MAINTENANCE 412 - 1,000 500 1,000
COMMUNICATION 427 716 1,000 1,000 3,000
ELECTRIC SERVICE 7,932 6,525 8,800 6,500 7,000
CONSULTANTS 22,133 5,577 30,000 51,000 35,000
EQUIPMENT LEASE/RENTAL 7,329 6,802 7,200 7,200 7,200
PROFESSIONAL DUES 2,381 2,229 2,100 2,100 2,100
PUBLICATIONS - 365 - - -
TRAVEL & TRAINING 3,364 731 8,500 8,500 8,500
CREDIT CARD FEES - - - - 8,000
OTHER CONTRACTED SERVICES 1,232 270 25,000 25,000 23,500
COMMUNITY RELATIONS 180 722 1,000 500 1,000
TRANSFER TO CAPITAL
RESERVE FUND - 15,000 - - -
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 153,000 57,600 68,000 68,000 50,000
OPERATING 209,230 105,293 164,800 182,500 158,600
FURNITURE & EQUIP <$5000 11,169 - - - -
CAPITAL 11,169 - - - -
PUBLIC WORKS
ADMINISTRATION DIVISION
TOTAL 535,796$ 341,977$ 412,600$ 438,600$ 399,219$
Public Works Administration Division Line
PUBLIC WORKS DEPARTMENT
Page 55 of 139
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
REGULAR WAGES $ 278,316 $ 248,501 $ 261,200 $ 240,600 $ 299,189
OVERTIME 4,310 3,853 3,000 5,500 4,900
LONGEVITY 2,330 2,349 2,600 2,600 2,800
HEALTH & DENTAL 32,022 28,269 41,900 29,900 48,200
TMRS 28,127 26,464 56,000 30,500 37,100
FICA 21,676 16,849 21,500 19,000 23,300
WORKERS COMPENSATION 1,066 846 1,100 1,000 1,150
ALLOWANCES 2,057 1,964 2,100 2,100 2,100
OTHER BENEFITS 20,322 3,003 3,100 3,500 3,100
EMPLOYEE RELATIONS 35 73 - - -
PERSONNEL 390,261 332,170 392,500 334,700 421,839
OFFICE SUPPLIES 1,612 1,387 1,000 1,000 1,000
OPERATING SUPPLIES 2,317 2,315 3,400 2,600 3,400
FUEL - 1,332 1,800 1,100 1,300
VEHICLE MAINTENANCE - 1,489 2,200 1,500 1,500
COMMUNICATION 740 366 1,000 1,000 1,000
EQUIPMENT LEASE/RENTAL 1,513 1,565 1,800 1,800 1,800
PROFESSIONAL DUES 1,517 664 800 800 800
PUBLICATIONS - 116 500 500 300
TRAVEL & TRAINING 3,007 3,031 4,600 4,600 6,550
OTHER CONTRACTED
SERVICES 21 452 10,700 10,700 700
COMMUNITY RELATIONS 457 41 1,100 1,100 3,300
TRANSFER TO VEHICLE
REPLACEMENT FUND 5,004 4,500 4,500 4,500 5,000
OPERATING 16,188 17,257 33,400 31,200 26,650
DEVELOPMENT SERVICES
DIVISION TOTAL 406,449$ 349,427$ 425,900$ 365,900$ 448,489$
Development Services Division Line Item
PUBLIC WORKS DEPARTMENT
Page 56 of 139
Streets & Drainage Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
REGULAR WAGES $ 76,525 $ 68,471 $ 78,000 $ 50,000 $ 78,700
ON CALL 3,512 3,167 3,800 1,700 3,800
OVERTIME 13,212 10,174 10,000 7,500 10,000
LONGEVITY 415 502 700 300 400
HEALTH & DENTAL 11,461 10,488 13,300 8,400 24,100
TMRS 9,187 8,483 9,200 5,000 10,800
FICA 7,142 6,245 6,800 4,000 6,800
WORKERS COMPENSATION 1,995 1,793 2,000 1,000 2,200
OTHER BENEFITS 11,026 1,200 1,200 900 1,700
EMPLOYEE RELATIONS - 40 - - -
PERSONNEL 134,473 110,561 125,000 78,800 138,500
OPERATING SUPPLIES 1,329 504 1,000 1,000 1,000
FUEL 3,229 3,614 4,500 2,500 3,500
EQUIPMENT MAINTENANCE - - 500 500 500
DRAINAGE MAINTENANCE 32,295 10,677 18,000 20,000 20,000
STREET MAINTENANCE 36,395 51,643 47,500 47,500 50,000
COMMUNICATION - - 1,500 1,500 1,500
TRAVEL & TRAINING - - 300 300 300
OTHER CONTRACTED SERVICES 10,667 14,520 12,500 12,500 12,500
COMMUNITY RELATIONS - - 2,000 2,000 2,000
TRANSFER TO VEHICLE REPLACEMENT FUND 8,004 8,004 8,000 8,000 8,000
TRANSFER TO EQUIPMENT REPLACEMENT FUND - - - - 179,400
OPERATING 91,919 88,962 95,800 95,800 278,700
STREETS & DRAINAGE DIVISION TOTAL 226,392$ 199,523$ 220,800$ 174,600$ 417,200$
PUBLIC WORKS DEPARTMENT
Page 57 of 139
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
REGULAR WAGES $ 115,295 $ 118,345 $ 120,600 $ 117,000 $ 135,956
PART-TIME WAGES - - - - 6,000
ON CALL 2,729 2,771 2,800 2,800 2,800
OVERTIME 3,493 4,045 4,000 4,000 4,000
LONGEVITY 545 670 800 800 900
HEALTH & DENTAL 23,267 21,256 24,100 22,800 24,000
TMRS 12,164 13,191 13,200 15,000 17,100
FICA 8,998 9,393 9,600 9,200 11,200
WORKERS COMPENSATION 2,687 2,812 2,700 2,800 3,200
ALLOWANCES 2,057 2,049 2,100 2,100 2,100
OTHER BENEFITS 6,065 1,484 1,300 1,500 1,800
EMPLOYEE RELATIONS - 267 - - -
PERSONNEL 177,300 176,282 181,200 178,000 209,056
OFFICE SUPPLIES 160 - 200 200 400
OPERATING SUPPLIES 901 1,301 4,000 3,000 4,000
FUEL 2,972 1,154 1,500 800 900
EMERGENCY GENERATOR FUEL 8,419 2,319 - - -
EQUIPMENT MAINTENANCE 41,994 45,320 55,000 55,000 55,000
VEHICLE MAINTENANCE - 714 2,600 1,300 1,500
BUILDING & GROUNDS
MAINTENANCE 53,679 59,016 62,000 60,000 58,000
PROFESSIONAL DUES 825 546 1,000 500 700
TRAVEL & TRAINING 3,965 6,186 5,400 5,400 5,400
OTHER CONTRACTED SERVICES 232,985 274,936 292,000 290,000 281,000
TRANSFER TO VEHICLE
REPLACEMENT FUND 9,996 9,504 8,000 8,000 8,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND - 11,304 12,700 12,700 19,500
TRANSFER TO EQUIPMENT
REPLACEMENT FUND - - - - 172,500
OPERATING 355,896 412,301 444,400 436,900 606,900
OTHER EQUIPMENT 1,503 - - 7,900 27,500
OTHER CONSTRUCTION COSTS 11,810 - - - -
CAPITAL 13,313 - - 7,900 27,500
FACILITY MAINTENANCE TOTAL 546,510$ 588,583$ 625,600$ 622,800$ 843,456$
Facility Maintenance Division Line Item Budget
PUBLIC WORKS DEPARTMENT
Page 58 of 139
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
REGULAR WAGES $ 247,532 $ 240,201 $ 269,500 $ 277,300 $ 292,264
ON CALL 10,236 10,946 11,200 11,000 11,000
OVERTIME 7,764 7,402 8,000 8,000 8,000
LONGEVITY 1,825 1,950 2,100 2,100 3,000
HEALTH & DENTAL 50,510 50,526 67,400 55,200 57,000
TMRS 26,423 27,075 29,200 30,000 36,500
FICA 19,709 18,826 21,400 21,400 23,100
WORKERS COMPENSATION 11,616 5,806 6,200 5,100 8,300
ALLOWANCES 2,057 2,049 2,000 4,372 2,100
OTHER BENEFITS 14,681 3,234 3,100 3,300 3,600
EMPLOYEE RELATIONS 324 578 - - -
PERSONNEL 392,675 368,592 420,100 417,772 444,864
OFFICE SUPPLIES 176 397 600 400 600
OPERATING SUPPLIES 9,726 10,409 12,000 12,000 13,000
FUEL 7,184 9,902 9,900 4,700 6,000
EQUIPMENT MAINTENANCE 6,496 4,238 4,900 12,000 7,500
VEHICLE MAINTENANCE 45,627 12,953 10,300 10,300 13,000
TRAFFIC CONTROL MAINTENANCE 29,531 23,576 31,000 27,000 30,000
ELECTRIC SERVICE 5,033 4,497 5,700 4,700 4,800
NATURAL GAS SERVICE - - 700 1,000 1,000
EQUIPMENT LEASE/RENTAL 780 711 800 800 800
PROFESSIONAL DUES 2,199 2,450 4,100 4,100 4,300
PUBLICATIONS 572 521 500 400 500
TRAVEL & TRAINING 10,148 6,974 13,500 13,500 13,500
OTHER CONTRACTED SERVICES 14,270 23,254 32,000 32,000 30,500
COMMUNITY RELATIONS 990 93 6,800 6,000 5,800
TRANSFER TO VEHICLE
REPLACEMENT FUND 51,996 33,504 32,000 32,000 31,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND - 29,400 28,500 28,500 32,500
TRANSFER TO EQUIPMENT
REPLACEMENT FUND - - - - 112,700
OPERATING 184,727 162,879 193,300 189,400 307,500
FURNITURE & EQUIP <$5000 8,600 8,690 - - -
OTHER EQUIPMENT 25,447 3,145 - - -
CONSTRUCTION COSTS 1,381 - 8,000 8,000 -
CAPITAL 35,428 11,835 8,000 8,000 -
GENERAL SERVICES DIVISION
TOTAL 612,831$ 543,306$ 621,400$ 615,172$ 752,364$
General Services Division Line Item Budget
PUBLIC WORKS DEPARTMENT
Page 59 of 139
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
REGULAR WAGES $ 151,839 $ 144,106 $ 188,900 $ 140,000 $ 160,473
PART-TIME WAGES - 1,724 1,300 - -
OVERTIME 165 147 2,000 1,200 1,000
LONGEVITY 1,995 1,330 1,500 1,500 1,600
HEALTH & DENTAL 14,257 16,825 33,200 15,000 16,000
TMRS 15,210 15,141 20,200 17,400 19,600
FICA 11,650 11,101 14,900 10,800 12,300
WORKERS COMPENSATION 1,034 494 600 500 500
ALLOWANCES 1,210 1,205 1,200 1,200 1,200
OTHER BENEFITS 9,153 1,872 1,900 1,600 1,300
PERSONNEL 206,513 193,946 265,700 189,200 213,973
OFFICE SUPPLIES 369 800 600 500 300
OPERATING SUPPLIES 3,967 2,723 4,700 4,000 7,700
FUEL 2,848 3,272 4,200 2,700 3,200
CONSULTANTS - - 30,000 30,000 50,000
VEHICLE MAINTENANCE - 1,725 1,600 1,600 1,500
COMMUNICATION 3,602 1,516 4,500 5,000 5,600
ELECTRIC SERVICE 392 - 800 900 900
PROFESSIONAL DUES 199 426 1,000 1,000 1,000
PUBLICATIONS - 121 - - -
TRAVEL & TRAINING 775 577 3,400 2,500 3,400
OTHER CONTRACTED SERVICES 44,155 44,425 68,500 63,500 60,400
COMMUNITY RELATIONS - - 1,800 1,800 3,000
TRANSFER TO CAPITAL PROJECT
FUND 75,000 - - - -
TRANSFER TO VEHICLE
REPLACEMENT FUND 6,000 5,496 5,500 5,500 5,000
OPERATING 137,308 61,081 126,600 119,000 142,000
FURNITURE & EQUIP <$5000 - - 1,800 1,800 -
CAPITAL - - 1,800 1,800 -
PLANNING DIVISION TOTAL 343,821$ 255,026$ 394,100$ 310,000$ 355,973$
Planning Division Line Item Budget
PUBLIC WORKS DEPARTMENT
Page 60 of 139
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.
(2016 Budget - $617,400)
Senior Services – Provides transportation, leisure and social services for the senior citizens of
West University Place. (2016 Budget - $341,600)
Recreation Center – Cost center for the operation of the pool and recreation facilities at the
West University Place Recreation Center. (2016 Budget - $1,466,300)
Parks Maintenance – (Formerly Facilities Maintenance) - Maintains the City’s parks and
landscaping. (2016 Budget - $643,400)
Colonial Park Pool – Operation of the pool at Colonial Park. (2016 Budget - $595,700)
PARKS AND RECREATION DEPARTMENT 2016 GOALS
Pursue purchase and development of additional parkland per approved 2006 bond
election, as directed by City Council.
Complete the redevelopment of the west end of Colonial Park to allow for year around
access/use of green space immediately west of the pool deck.
Evaluate and make recommendation on parking solutions around the West U Recreation
Center during overlapping events.
Evaluate and make recommendation on Bellaire Blvd. hike and bike access with City of
Bellaire.
Work with Administration in evaluating and making recommendation to determine
resident satisfaction with current services.
Continue the Summer Park Maintenance and Recreation Division Intern program.
Page 61 of 139
PARKS AND RECREATION DEPARTMENT 2016 GOALS (cont’d)
Continue the parks and medians beautification projects that were launched in 2014, to
include more color beds, improved irrigation and additional facility landscapes.
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 $1,500,000.00 in revenue in 2016 through fee-based leisure program offerings,
recreational facilities membership sales, Friends fundraising efforts 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.
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
fundraising projects:
Fathers & Flashlights
Park Lovers Ball
Park Paver Program
Stork Program
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-around and seasonal part-time positions of Lifeguard, Swim Instructors and
Recreation Attendants, Park Maintenance personnel and the Senior Services Division part-
time positions of Rental Caretaker and Senior Driver.
Continue investigating 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 2016 – 12 ( 2015 – 12 )
Total 2016 budget - $3,664,400 (2015 total budget - $3,148,090)
Page 62 of 139
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
P&R Administration
Personnel 336,689$ 335,673$ 361,700$ 364,500$ 385,700$
Operating charges 206,865 160,017 208,335 213,400 231,700
Total 543,554 495,690 570,035 577,900 617,400
Senior Services
Personnel 175,729 177,095 186,500 194,200 211,300
Operating charges 71,767 106,227 119,600 113,900 130,300
Total 247,496 283,323 306,100 308,100 341,600
Recreation Center
Personnel 469,710 471,263 507,080 527,380 560,700
Operating charges 727,093 656,618 750,865 680,985 877,600
Capital - - 55,030 55,030 28,000
Total 1,196,803 1,127,881 1,312,975 1,263,395 1,466,300
Parks Maintenance
Personnel 127,821 147,970 182,760 162,160 215,000
Operating charges 259,046 364,961 380,700 306,100 424,800
Capital - 4,858 - - 3,600
Total 386,867 517,789 563,460 468,260 643,400
Colonial Park
Personnel 144,198 148,438 176,500 155,530 176,000
Operating charges 250,041 199,090 219,020 220,640 395,700
Capital - 3,570 - - 24,000
Total 394,240 351,099 395,520 376,170 595,700
Total Department 2,768,959$ 2,775,782$ 3,148,090$ 2,993,825$ 3,664,400$
Parks and Recreation Department Staffing Schedule
2015 2016
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Parks and Recreation
Community Building
Parks and Recreation Director III 1 1 108,393 162,590
Assistant Parks & Recreation
Director 112 1 1 83,531 125,296
Executive Director FWUP 109 1 1 60,076 84,107
Senior Services
Senior Services Manager 110 1 1 63,921 89,488
Recreation Specialist 205 1 1 40,830 57,162
Recreation Center
Recreation Manager 111 1 1 70,568 105,852
Assistant Recreation Mgr 206 1 1 45,644 63,902
Recreation Specialist 205 2 2 40,830 57,162
Parks Maintenance
Park Maintenance Supervisor 207 1 1 51,418 71,984
Parks Technician 201 2 2 29,250 40,951
Total Parks and Recreation Department 12 12
PARKS & RECREATION DEPARTMENT
SALARY RANGE
Page 63 of 139
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
REGULAR WAGES $ 230,467 $ 247,484 $ 266,200 $ 267,100 $ 282,400
PART-TIME WAGES 8,308 - - - -
LONGEVITY 1,730 2,550 2,800 2,800 3,000
HEALTH & DENTAL 26,417 27,131 30,800 30,800 31,100
TMRS 24,447 26,709 28,800 28,800 35,100
FICA 17,658 18,207 20,600 22,500 21,500
WORKERS COMPENSATION 2,644 918 600 600 600
ALLOWANCES 8,954 8,917 8,900 8,900 8,900
OTHER BENEFITS 14,927 2,486 2,000 2,000 2,100
EMPLOYEE RELATIONS 1,135 1,271 1,000 1,000 1,000
PERSONNEL 336,689 335,673 361,700 364,500 385,700
OFFICE SUPPLIES 1,312 1,100 1,000 1,000 1,000
OPERATING SUPPLIES 2,111 3,010 2,735 2,700 2,700
BUILDING & GROUNDS
MAINTENANCE 12,517 - - - -
SWIMMING POOL MAINTENANCE 644 45 - - -
COMMUNICATION 22,586 27,910 23,000 23,000 23,000
ELECTRIC SERVICE 11,980 10,337 15,000 11,300 11,400
NATURAL GAS SERVICE - - 2,500 5,000 5,000
EQUIPMENT LEASE/RENTAL 3,378 3,681 4,000 4,000 4,000
PROFESSIONAL DUES 2,578 3,454 3,000 3,100 3,100
TRAVEL & TRAINING 4,807 4,205 6,000 5,700 5,700
TRI-SPORTS 80,000 80,000 120,000 125,000 125,000
COMMUNITY RELATIONS 3,548 3,067 3,000 4,500 4,500
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 61,404 23,208 28,100 28,100 46,300
OPERATING 206,865 160,017 208,335 213,400 231,700
PARKS AND RECREATION
ADMINISTRATION DIVISION
TOTAL 543,554$ 495,690$ 570,035$ 577,900$ 617,400$
Parks and Recreation Administration Division
PARKS AND RECREATION DEPARTMENT
Page 64 of 139
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
REGULAR WAGES $ 108,308 $ 112,062 $ 111,700 $ 117,800 $ 124,700
PART-TIME WAGES 24,503 24,385 31,000 31,000 36,600
OVERTIME 962 764 1,000 1,200 1,700
LONGEVITY 630 1,180 1,300 1,300 1,400
HEALTH & DENTAL 14,132 14,481 16,400 15,600 16,600
TMRS 10,750 11,757 11,800 14,600 15,300
FICA 9,779 10,093 11,000 10,400 12,500
WORKERS COMPENSATION 623 914 1,000 800 1,200
OTHER BENEFITS 6,043 1,458 1,300 1,500 1,300
PERSONNEL 175,729 177,095 186,500 194,200 211,300
OFFICE SUPPLIES 556 472 1,000 1,000 1,000
OPERATING SUPPLIES 4,743 2,826 5,500 2,000 5,500
FUEL 3,774 2,117 2,500 1,300 1,600
VEHICLE MAINTENANCE - 299 2,200 2,000 2,000
COMMUNICATION 6,055 8,321 8,000 8,000 8,500
EQUIPMENT LEASE/RENTAL 818 962 1,200 1,200 1,200
PROFESSIONAL DUES 70 225 300 300 300
TRAVEL & TRAINING 1,683 1,085 2,000 1,200 1,700
CREDIT CARD FEES - - - - 1,500
INSTRUCTOR FEES 28,356 31,376 32,000 32,000 32,000
COMMUNITY RELATIONS 14,021 14,551 18,000 18,000 18,000
BOARDS AND COMMITTEES 3,687 3,397 4,000 4,000 4,000
TRANSFER TO VEHICLE
REPLACEMENT FUND 8,004 9,000 8,700 8,700 9,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND - 31,596 34,200 34,200 38,500
TRANSFER TO EQUIPMENT
REPLACEMENT FUND - - - - 5,500
OPERATING 71,767 106,227 119,600 113,900 130,300
SENIOR SERVICES DIVISION
TOTAL 247,496$ 283,323$ 306,100$ 308,100$ 341,600$
Senior Services Division Line Item Budget
PARKS AND RECREATION DEPARTMENT
Page 65 of 139
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
REGULAR WAGES $ 194,176 $ 193,587 $ 206,300 $ 216,200 $ 231,000
PART-TIME WAGES 176,905 189,691 201,000 200,000 201,000
ON CALL 1,002 1,191 1,700 1,600 1,700
OVERTIME 4,631 3,819 9,800 9,800 10,500
LONGEVITY 1,005 1,183 1,600 1,600 1,400
HEALTH & DENTAL 23,838 21,026 27,100 27,100 36,600
TMRS 19,990 20,040 12,800 26,800 29,600
FICA 29,661 28,317 32,100 32,300 33,800
WORKERS COMPENSATION 2,746 6,196 8,100 5,400 8,500
ALLOWANCES 4,114 4,097 4,080 4,080 4,100
OTHER BENEFITS 11,642 2,115 2,500 2,500 2,500
PERSONNEL 469,710 471,263 507,080 527,380 560,700
OFFICE SUPPLIES 4,759 2,353 5,240 5,000 4,400
OPERATING SUPPLIES 53,154 56,493 57,830 57,800 62,000
TREATMENT CHEMICALS 13,705 11,647 14,000 14,000 14,000
EQUIPMENT MAINTENANCE 10,748 28,786 9,630 9,630 8,700
SWIMMING POOL MAINTENANCE 17,069 23,184 26,675 26,675 37,600
COMMUNICATION 1,275 2,319 2,400 2,400 1,900
ELECTRIC SERVICE 97,995 83,899 132,000 92,800 94,600
NATURAL GAS SERVICE - - 22,000 21,000 21,000
EQUIPMENT LEASE/RENTAL 6,813 7,996 7,800 7,800 7,800
PROFESSIONAL DUES 920 759 1,470 1,470 1,600
TRAVEL & TRAINING 6,631 7,784 12,610 12,610 17,300
CREDIT CARD FEES - - - - 20,200
INSTRUCTOR FEES 311,622 332,002 354,410 325,000 342,800
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 202,404 99,396 104,800 104,800 115,100
TRANSFER TO EQUIPMENT
REPLACEMENT FUND - - - - 128,600
OPERATING 727,093 656,618 750,865 680,985 877,600
FURNITURE & EQUIP <$5000 - - 55,030 55,030 28,000
CAPITAL - - 55,030 55,030 28,000
RECREATION CENTER DIVISION
TOTAL 1,196,803$ 1,127,881$ 1,312,975$ 1,263,395$ 1,466,300$
Recreation Center Division Line Item Budget
PARKS AND RECREATION DEPARTMENT
Page 66 of 139
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
REGULAR WAGES $ 77,239 $ 86,636 $ 120,600 $ 102,300 $ 129,000
PART-TIME WAGES 3,620 15,548 5,800 5,800 6,000
ON CALL 1,377 1,620 1,800 2,000 2,000
OVERTIME 1,962 1,296 2,260 2,260 3,200
LONGEVITY 175 250 400 400 600
HEALTH & DENTAL 20,497 21,076 23,400 23,400 41,000
TMRS 7,610 9,163 12,200 12,200 16,100
FICA 6,209 7,816 9,900 8,400 10,500
WORKERS COMPENSATION 2,305 1,992 2,500 2,000 2,700
ALLOWANCES 1,210 1,205 2,100 1,800 2,100
OTHER BENEFITS 5,617 1,370 1,800 1,600 1,800
PERSONNEL 127,821 147,970 182,760 162,160 215,000
OFFICE SUPPLIES 309 261 300 300 300
OPERATING SUPPLIES 2,588 2,526 3,000 4,500 5,200
FUEL 3,045 4,787 6,000 4,700 5,500
EQUIPMENT MAINTENANCE 589 637 1,300 1,300 1,300
VEHICLE MAINTENANCE - 1,679 2,000 4,000 3,000
BUILDING & GROUNDS
MAINTENANCE 107,812 129,383 130,000 100,000 115,000
COMMUNICATION 46 - - - -
ELECTRIC SERVICE 20,667 18,671 22,000 20,200 19,400
TRAVEL & TRAINING 3,194 3,864 4,000 3,000 4,000
OTHER CONTRACTED SERVICES 90,000 167,256 189,000 145,000 187,500
TRANSFER TO CAPITAL PROJECT
FUND 23,800 14,500 - - -
TRANSFER TO VEHICLE
REPLACEMENT FUND 6,996 8,496 8,300 8,300 8,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND - 12,900 14,800 14,800 16,200
TRANSFER TO EQUIPMENT
REPLACEMENT FUND - - - - 59,400
OPERATING 259,046 364,961 380,700 306,100 424,800
TRUCKS - 4,858 - - 3,600
- 4,858 - - 3,600
PARKS MAINTENANCE DIVISION
TOTAL 386,867$ 517,789$ 563,460$ 468,260$ 643,400$
Parks Maintenance Division Line Item Budget
PARKS AND RECREATION DEPARTMENT
Page 67 of 139
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
REGULAR WAGES $ 56 $ (488) $ - $ - $ -
PART-TIME WAGES 132,674 134,075 161,000 140,000 160,600
OVERTIME - - - 30 -
FICA 9,592 11,897 12,400 12,400 12,300
WORKERS COMPENSATION 1,876 2,955 3,100 3,100 3,100
PERSONNEL 144,198 148,438 176,500 155,530 176,000
OFFICE SUPPLIES 1,284 1,091 2,060 2,000 2,000
OPERATING SUPPLIES 10,686 10,144 30,720 30,500 27,100
TREATMENT CHEMICALS 17,483 14,674 17,510 17,510 17,600
EQUIPMENT MAINTENANCE 3,468 335 3,000 3,000 3,000
BUILDING & GROUNDS
MAINTENANCE 7,000 - - - -
SWIMMING POOL
MAINTENANCE 56,250 73,775 57,210 57,210 80,700
COMMUNICATION 70 512 1,100 1,000 700
ELECTRIC SERVICE 48,831 38,888 40,000 44,500 46,900
NATURAL GAS SERVICE - - 6,000 3,500 4,000
EQUIPMENT LEASE/RENTAL 773 784 820 820 900
TRAVEL & TRAINING - - - - -
CREDIT CARD FEES - - - - 2,400
INSTRUCTOR FEES - 988 - - -
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 104,196 57,900 60,600 60,600 65,000
TRANSFER TO EQUIPMENT
REPLACEMENT FUND - - - - 145,400
OPERATING 250,041 199,090 219,020 220,640 395,700
FURNITURE & EQUIP < $5000 - 3,570 - - 24,000
CAPITAL - 3,570 - - 24,000
COLONIAL PARK DIVISION
TOTAL 394,240$ 351,099$ 395,520$ 376,170$ 595,700$
PARKS AND RECREATION DEPARTMENT
Colonial Park Division Line Item Budget
Page 68 of 139
Transfers
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
TRANSFER FROM WATER &
SEWER FUND $ 1,250,004 $ 1,250,004 $ 1,250,000 $ 1,250,000 $ 1,250,000
TRANSFER FROM SOLID
WASTE FUND 309,996 309,996 310,000 310,000 310,000
TRANSFERS IN 1,560,000$ 1,560,000$ 1,560,000$ 1,560,000$ 1,560,000$
TRANSFER TO CAPITAL
PROJECT FUND $ - $ 223,000 $ - $ - $ -
TRANSFER TO CAPITAL
RESERVE FUND 200,004 200,004 79,300 79,300 500,000
TRANSFER TO EQUIPMENT
REPLACEMENT FUND 84,996 - - - -
TRANSFERS OUT 285,000$ 423,004$ 79,300$ 79,300$ 500,000$
GENERAL FUND
Page 69 of 139
THE DEBT SERVICE FUND 2016
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 2016 debt service payments requires an ad valorem tax
rate of $.14858 per $100 of assessed value in tax year 2015, a decrease of 11.68% or $0.01965 per
$100.
In 2016, the Debt Service Fund will pay $8,110,050 of debt service and fiscal agent fees, a decrease
of $6,950 from 2015. 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 b 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 2015 is $5.08 billion, the current debt
limit under this provision is $254.3 million. As of December 31, 2015, the City will owe a total of
$57.105 million to bondholders for all existing outstanding principal. Of this total, the Debt Service
Fund, using property taxes, will provide $52.940 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 hi ghest 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 $8.5 million in 2020
when the outstanding bonds issued prior to 2009 will be retired. During the recent period of
historically low interest rates, the City refunded all bonds that were available for refunding,
significantly reducing interest that the City had to pay. With most outstanding bonds at interest rates
close to the current market, future refundings will be rare.
Page 70 of 139
DEBT SERVICE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2013 2014 2015 2015 2016
REVENUES:
CURRENT YEAR PROPERTY
TAXES 7,676,733$ 7,738,872$ 8,030,000$ 8,013,400$ 8,034,500$
PRIOR YEAR PROPERTY TAXES 12,782 11,866 8,500 22,000 10,000
PENALTY AND INTEREST 30,934 35,656 25,000 28,500 25,000
EARNINGS ON INVESTMENTS 2,403 3,415 1,500 3,000 2,500
TRANSFER FROM WATER &
SEWER FUND 383,100 378,504 383,800 383,800 383,950
GENERAL OBLIGATION BOND
PROCEEDS 16,360,000 - - - -
TOTAL REVENUES 24,465,952 8,168,313 8,448,800 8,450,700 8,455,950
EXPENDITURES:
BOND PRINCIPAL 5,605,000 6,190,000 6,420,000 6,420,000 6,580,000
INTEREST ON BONDS 2,320,806 1,891,944 1,677,000 1,677,000 1,513,800
FISCAL AGENT FEES 25,140 15,000 20,000 17,000 16,250
ISSUANCE COSTS 541,927 - - - -
PAYMENT TO REFUNDED BOND
ESCROW 16,151,373 - - - -
TOTAL EXPENDITURES 24,644,246 8,096,944 8,117,000 8,114,000 8,110,050
NET REVENUES (178,294) 71,369 331,800 336,700 345,900
BEGINNING BALANCE 273,962 95,668 174,480 167,037 503,737
ENDING BALANCE 95,668$ 167,037$ 506,280$ 503,737$ 849,637$
Page 71 of 139
Principal Principal
Amount Outstanding Outstanding
Series Obligation of Issue January 1, 2016 Principal Interest Total December 31, 2016
2001 Certificates of Obligation 3,325,000$ 1,145,000$ 555,000$ 38,170$ 593,170$ 590,000$
2009 Permanent Improvement &
Refunding 11,740,000 9,110,000 495,000 363,750 858,750 8,615,000
2009 Certificates of Obligation 1,295,000 1,110,000 45,000 44,781 89,781 1,065,000
2010 Permanent Improvement 5,000,000 4,835,000 75,000 179,413 254,413 4,760,000
2010 Certificates of Obligation 6,900,000 6,615,000 110,000 245,588 355,588 6,505,000
2010A Certificates of Obligation 1,660,000 1,275,000 80,000 44,400 124,400 1,195,000
2010 Permanent Improvement
Refunding 11,145,000 6,845,000 795,000 213,700 1,008,700 6,050,000
2011 Certificates of Obligation 910,000 830,000 20,000 18,225 38,225 810,000
2011 Permanent Improvement
Refunding 4,790,000 2,080,000 440,000 49,350 489,350 1,640,000
2012 Permanent Improvement
Refunding 8,555,000 7,755,000 570,000 149,400 719,400 7,185,000
2013 Permanent Improvement
Refunding 16,360,000 15,505,000 3,395,000 166,945 3,561,945 12,110,000
57,105,000$ 6,580,000$ 1,513,721$ 8,093,721$ 50,525,000$
CITY OF WEST UNIVERSITY PLACE
GENERAL LONG TERM DEBT
SCHEDULE OF FISCAL YEAR 2016 REQUIREMENTS
Principal & Interest
Requirements for 2016
Page 72 of 139
Fiscal Year Principal Interest Due 2/1 Interest Due 8/1 Interest Total
2016 6,580,000 783,638 730,083 1,513,721 8,093,721
2017 7,075,000 730,083 660,956 1,391,039 8,466,039
2018 7,230,000 660,956 584,533 1,245,489 8,475,489
2019 7,405,000 584,533 505,778 1,090,311 8,495,311
2020 7,575,000 505,778 421,747 927,525 8,502,525
2021 2,995,000 421,747 368,241 789,988 3,784,988
2022 2,980,000 368,241 313,150 681,391 3,661,391
2023 2,500,000 313,150 267,263 580,413 3,080,413
2024 2,345,000 267,263 219,163 486,425 2,831,425
2025 2,445,000 219,163 167,750 386,913 2,831,913
2026 2,550,000 167,750 114,125 281,875 2,831,875
2027 2,660,000 114,125 58,175 172,300 2,832,300
2028 2,765,000 58,175 - 58,175 2,823,175
57,105,000$ 5,194,601$ 4,410,963$ 9,605,563$ 66,710,563$
CITY OF WEST UNIVERSITY PLACE
GENERAL LONG TERM DEBT
PRINCIPAL AND INTEREST REQUIREMENTS
As of January 1, 2016
$‐
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
2016201720182019202020212022202320242025202620272028Annual Debt Service Requirements
Principal Interest
Page 73 of 139
WATER AND SEWER FUND 2016
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:
2015 Financial Activity: W&S Fund gross revenues are expected to be $6.96 million, slightly
below the budget of $7.56 million.
The City of Houston has not indicated the amount of the annual surface water contract rates;
therefore, no water or sewer rate increases are included in this budget. When the 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 2015 are expected to be approximately $4.19 million, which is slightly
below 2015 budget appropriations of $4.53 million. Debt service, administrative cost and a
transfer to the Capital Project Fund adds $3.67 million more to the total expenditures.
Altogether, W&S Fund 2015 expenditures are expected to total approximately $7.87 million.
The 2016 Budget. The 2016 Budget anticipates total Water and Sewer Utility Fund revenues of
approximately $6.9 million.
System operations, including the Utility Billing division, are appropriated at $7.86 million,
including $1.25 million transferred to the General Fund to reimburse for costs it incurs on behalf
of the W&S Fund and a $955,000 transfer to the Water & Sewer Capital Projects Fund to cash
fund necessary capital projects.
Page 74 of 139
WATER AND SEWER FUND 2016
Debt Service for 2016 is $1,226,300 (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 $1.2 million in 2020 to
$985,080 at the final payment on February 1, 2022.
For the Future. The Water and Sewer Utility Fund is the most difficult of all of the City’s funds
to predict. Water usage can vary dramatically with the weather. All projections and budgets are
based on averages and likely to differ considerably from actual results. Most costs also vary as
revenues fluctuate, but are generally expected to increase about 4% a year for the next five years.
While much of the system’s delivery and collection infrastructure is new, some key components
are aging dramatically: Lift stations, elevated towers and water wells all will need major
overhauls in the foreseeable future.
Anticipated rate increases from the City of Houston will require additional rate increases to keep
pace with the City of Houston’s rate increase for treated water. Future rate increases may be
required to fund capital projects that were not considered part of the City’s previous
infrastructure replacement program.
Page 75 of 139
WATER AND SEWER UTILITY FUND
STATEMENT OF REVENUES AND EXPENDTURES
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
REVENUES:
WATER SERVICE 5,099,856$ 4,564,375$ 5,102,410$ 4,681,000$ 4,700,000$
SEWER SERVICE 2,376,613 2,140,771 2,314,200 2,128,200 2,134,500
PENALTIES 70,030 51,263 75,000 50,000 50,000
CONNECTION FEE 70,165 106,740 58,000 100,000 60,000
EARNINGS ON INVESTMENTS 3,888 2,357 2,000 1,100 1,100
MISCELLANEOUS 6,570 4,985 5,000 5,000 5,000
TRANSFER FROM WATER & SEWER CAPITAL
PROJECTS FUND 110,473 1,353,111 - - -
TOTAL REVENUE 7,737,595 8,223,601 7,556,610 6,965,300 6,950,600
EXPENDITURES BY DEPARTMENT:
DEBT SERVICE 1,454,802 1,222,802 1,226,650 1,224,650 1,226,300
FINANCE 231,366 269,799 254,860 245,360 334,224
PUBLIC WORKS 3,720,427 3,572,405 4,274,140 3,945,500 4,096,636
TRANSFER TO GENERAL FUND 1,250,004 1,250,004 1,250,000 1,250,000 1,250,000
TRANSFER TO WATER & SEWER CAPITAL
PROJECTS 1,899,996 1,899,996 1,200,000 1,200,000 955,000
TOTAL EXPENDITURES 8,556,595 8,215,006 8,205,650 7,865,510 7,862,160
NET REVENUES (EXPENDITURES)(819,000) 8,595 (649,040) (900,210) (911,560)
BEGINNING FUND BALANCE 3,317,506 2,498,506 1,438,602 2,507,101 1,606,891
ENDING FUND BALANCE 2,498,506$ 2,507,101$ 789,562$ 1,606,891$ 695,331$
Reserve Requirement (10% of Revenue)773,759.46 822,360.13 755,661.00 696,530.00 695,060.00
Fund Balance over (under) reserve requirement 1,724,746.54 1,684,740.86 33,901.00 910,360.99 270.99
OPERATIONS
52.11%
FINANCE
4.25%
DEBT SERVICE
15.60%
TRANSFERS
28.05%
Water & Sewer Fund Expenditures by
Department
Page 76 of 139
WATER AND SEWER UTILITY FUND
STATEMENT OF REVENUES AND EXPENDTURES
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
REVENUES:
WATER SERVICE $ 5,099,856 $ 4,564,375 $ 5,102,410 $ 4,681,000 $ 4,700,000
SEWER SERVICE 2,376,613 2,140,771 2,314,200 2,128,200 2,134,500
PENALTIES 70,030 51,263 75,000 50,000 50,000
CONNECTION FEE 70,165 106,740 58,000 100,000 60,000
EARNINGS ON INVESTMENTS 3,888 2,357 2,000 1,100 1,100
MISCELLANEOUS 6,570 4,985 5,000 5,000 5,000
TRANSFER FROM WATER & SEWER
CAPITAL PROJECTS FUND 110,473 1,353,111 - - -
TOTAL REVENUE 7,737,595 8,223,601 7,556,610 6,965,300 6,950,600
EXPENDITURES:
REGULAR WAGES 666,668 607,410 718,000 706,800 699,540
PART-TIME WAGES - 386 - 1,000 -
ON CALL 12,656 12,783 12,740 13,800 13,800
OVERTIME 108,287 99,203 80,000 91,900 80,000
LONGEVITY 8,014 7,391 8,160 8,100 7,700
HEALTH & DENTAL 114,379 112,224 159,900 138,300 139,500
TMRS 78,577 74,483 84,100 84,100 95,300
FICA 59,217 53,152 61,700 61,000 59,900
WORKERS COMPENSATION 17,526 10,230 11,600 10,900 11,600
ALLOWANCES 6,171 4,786 6,200 6,200 6,200
OTHER BENEFITS 40,791 8,428 8,700 8,800 8,700
EMPLOYEE RELATIONS 1,371 1,089 1,700 1,200 1,700
OFFICE SUPPLIES 2,583 2,250 2,200 2,200 2,200
OPERATING SUPPLIES 31,572 28,024 23,500 23,500 16,000
FUEL 17,845 13,511 17,900 14,700 19,000
TREATMENT CHEMICALS 61,873 93,454 87,000 87,000 92,000
EQUIPMENT MAINTENANCE 67,837 17,252 35,300 45,300 37,000
VEHICLE MAINTENANCE 16,379 15,383 22,900 17,000 20,000
BUILDING & GROUNDS MAINTENANCE 37,252 62,288 43,500 43,500 62,000
WATER SYSTEM MAINTENANCE 109,149 151,786 115,500 115,500 115,000
SEWER SYSTEM MAINTENANCE 109,787 169,166 156,000 156,000 124,000
COMMUNICATION 21,432 2,512 6,800 6,800 400
ELECTRIC SERVICE 465,204 426,446 505,500 402,000 407,400
SURFACE WATER 1,314,971 1,245,343 1,600,000 1,450,000 1,500,000
NATURAL GAS SERVICE 315 386 500 400 400
EQUIPMENT LEASE/RENTAL 768 6,396 5,600 5,660 5,600
PROFESSIONAL DUES 1,159 700 2,100 2,100 2,100
PUBLICATIONS 93 - - - -
TRAVEL & TRAINING 28,752 20,632 26,000 24,000 26,000
SLUDGE REMOVAL 48,294 56,227 62,000 56,000 62,000
SLUDGE REMOVAL - - - - 20,400
OTHER CONTRACTED SERVICES 293,403 354,628 343,500 285,500 368,920
COMMUNITY RELATIONS 5,094 9,954 15,000 15,000 26,000
FURNITURE & EQUIP <$5000 2,275 - 3,000 4,200 2,000
OTHER EQUIPMENT - 1,803 130,000 130,000 182,000
BOND PRINCIPAL 875,004 675,000 695,000 695,000 725,000
INTEREST ON BONDS 187,836 160,935 144,350 144,350 115,600
FISCAL AGENT FEES 1,500 1,000 3,500 1,500 1,750
ISSUANCE COSTS 7,362 7,363 - - -
TRANSFER TO DEBT SERVICE FUND 383,100 378,504 383,800 383,800 383,950
TRANSFER TO GENERAL FUND 1,250,004 1,250,004 1,250,000 1,250,000 1,250,000
Page 77 of 139
WATER AND SEWER UTILITY FUND
STATEMENT OF REVENUES AND EXPENDTURES
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
TRANSFER TO WATER & SEWER CAPITAL
PROJECTS 1,899,996 1,899,996 1,200,000 1,200,000 955,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 74,004 80,004 74,000 74,000 79,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 128,100 92,496 98,400 98,400 137,500
TOTAL EXPENDITURES 8,556,595 8,215,006 8,205,650 7,865,510 7,862,160
NET REVENUES (EXPENDITURES)(819,000) 8,595 (649,040) (900,210) (911,560)
BEGINNING FUND BALANCE 3,317,506 2,498,506 1,438,602 2,507,101 1,606,891
ENDING FUND BALANCE 2,498,506$ 2,507,101$ 789,562$ 1,606,891$ 695,331$
Page 78 of 139
Fiscal Year Principal *
Interest Due 2/1
*
Interest Due 8/1
* Interest Total
2016 970,000 135,708 118,758 254,466 1,224,466
2017 1,005,000 118,758 101,593 220,351 1,225,351
2018 1,050,000 101,593 80,188 181,781 1,231,781
2019 1,085,000 80,188 61,413 141,601 1,226,601
2020 1,115,000 61,413 42,121 103,534 1,218,534
2021 1,065,000 42,121 20,080 62,201 1,127,201
2022 965,000 20,080 - 20,080 985,080
7,255,000$ 559,861$ 424,153$ 984,014$ 8,239,014$
CITY OF WEST UNIVERSITY PLACE
WATER & SEWER DEBT SERVICE
PRINCIPAL AND INTEREST REQUIREMENTS
As of January 1, 2015
* Includes amount transferred to General Debt Service Fund for W&S portion of 2010
Permanent Improvement Refunding Bonds.
$‐
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
2016201720182019202020212022Annual Debt Service Requirements
Principal Interest
Page 79 of 139
Principal Principal
Amount Outstanding Outstanding
Series Obligation of Issue January 1, 2016 Principal Interest Total December 31, 2016
2005 Revenue Refunding Bonds 28,140,000 3,090,000 725,000 115,516 840,516 2,365,000
3,090,000$ 725,000$ 115,516$ 840,516$ 2,365,000$
2010 Perm Improv Refunding
Bonds (W&S Portion)*4,165,000 245,000 138,950 383,950 3,920,000
7,255,000$ 970,000$ 254,466$ 1,224,466$ 6,285,000$
* Portion of debt is transferred to General Debt Service Fund
CITY OF WEST UNIVERSITY PLACE
WATER & SEWER DEBT SERVICE
SCHEDULE OF FISCAL YEAR 2016 REQUIREMENTS
Principal & Interest
Requirements for 2016
Page 80 of 139
WATER AND SEWER FUND 2016
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. (2016 Budget $334,224)
FINANCE DEPARTMENT (W&S FUND) 2016 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
Continue to audit and review direct link, alarm permit and solid waste billings
Plan to review water and sewer rates and engage in a Water Rate Study
FINANCE DEPARTMENT (W&S FUND) BUDGET HIGHLIGHTS
Authorized full-time employees – 2 (2015 authorized full-time employees – 2)
Total budget - $334,224 (2015 total budget - $254,860)
Page 81 of 139
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
Utility Billing & Customer Service
Personnel 145,971$ 160,603$ 146,860$ 158,300$ 157,904$
Operating charges 83,120 118,801 105,000 85,060 174,320
Capital 2,275 - 3,000 2,000 2,000
Total 231,366 279,404 254,860 245,360 334,224
Total Department 231,366$ 279,404$ 254,860$ 245,360$ 334,224$
Finance Department Staffing Schedule (W&S Fund)
2015 2016
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Finance - Utility Billing
Sr. Customer Service
Representative 207 1 1 51,418 71,984
Accounting Specialist 204 1 1 36,985 51,780
Total Finance (W&S Fund)2 2
FINANCE DEPARTMENT
SALARY RANGE
Page 82 of 139
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
REGULAR WAGES $ 97,695 $ 101,290 $ 100,400 $ 100,400 $ 108,104
ON CALL 1,457 884 - - -
OVERTIME 9,401 13,841 10,000 21,900 10,000
LONGEVITY 645 770 960 900 1,100
ACCRUED VACATION - 9,605 - - -
HEALTH & DENTAL 11,483 11,703 13,300 13,300 13,200
TMRS 10,702 12,045 11,600 11,600 14,300
FICA 8,295 8,828 8,500 8,500 9,100
WORKERS COMPENSATION 207 222 300 300 300
OTHER BENEFITS 5,897 1,417 1,300 1,400 1,300
EMPLOYEE RELATIONS 190 - 500 - 500
PERSONNEL 145,971 160,603 146,860 158,300 157,904
OFFICE SUPPLIES 994 699 1,000 1,000 1,000
EQUIPMENT MAINTENANCE 2,000 - - - -
COMMUNICATION 21,432 625 - - -
EQUIPMENT LEASE/RENTAL - 5,727 4,000 4,060 4,000
PUBLICATIONS 93 - - - -
TRAVEL & TRAINING 7,390 - 2,000 - 2,000
CREDIT CARD FEES - - - - 20,400
OTHER CONTRACTED
SERVICES 51,211 111,750 98,000 80,000 146,920
OPERATIONS 83,120 118,801 105,000 85,060 174,320
FURNITURE & EQUIP <$5000 2,275 - 3,000 2,000 2,000
CAPITAL 2,275 - 3,000 2,000 2,000
FINANCE DIVISION TOTAL 231,366$ 279,404$ 254,860$ 245,360$ 334,224$
WATER AND SEWER FUND
FINANCE DEPARTMENT
Finance Division Line Item Budget
Page 83 of 139
WATER AND SEWER FUND 2016
PUBLIC WORKS DEPARTMENT (W&S FUND)
The Public Works Department responsibilities include operating the City’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. (2016 Budget -
$4,096,636)
PUBLIC WORKS DEPARTMENT (W&S FUND) 2016 GOALS
Monitor and enhance our maintenance program for waster to ensure it is consistent with our
comprehensive maintenance program for water and wastewater system equipment.
Assess our 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 utilizing City staff with
the support of contractors for specialized services that require expertise or equipment not
available in-house.
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 the inspection and renovation of No. 9 water well based upon the findings in our
annual well performance testing. This is process that is completed every 10 -15 years based
upon the findings.
Complete the replacement of the second belt filter press which was started in 2015.
Complete second phase of the renovations to the sewer lift stations which will provide
upgrades to remaining five (5) lift stations. Upon completion of the second phase all twelve
(12) lift stations will operate under the Wastewater SCADA System and improve monitoring
of the system and operating efficiencies.
PUBLIC WORKS DEPARTMENT (W&S FUND) BUDGET HIGHLIGHTS
Authorized full-time employees – 12 (2015 authorized full-time employees – 12)
Total operations budget - $4,096,636 (2015 total budget - $4,274,140)
Purchase of surface water from the City of Houston - $1,500,000 (2015 Budget - $1,600,000)
Page 84 of 139
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
W&S Fund Operations
Personnel 967,685$ 840,566$ 1,005,940$ 973,800$ 966,036$
Operating charges 2,752,743 2,730,036 3,138,200 2,839,500 2,948,600
Capital - 1,803 130,000 132,200 182,000
Total 3,720,427 3,572,405 4,274,140 3,945,500 4,096,636
Total Department 3,720,427$ 3,572,405$ 4,274,140$ 3,945,500$ 4,096,636$
Public Works Department Staffing Schedule (W&S Fund)
2015 2016
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Public Works - Operations
Operations Superintendent 112 1 1 83,531 125,296
Management Analyst 109 1 - 60,076 84,107
Field Services Supervisor 207 1 1 51,418 71,984
Plant Supervisor 207 1 1 51,418 71,984
Crew Leader 205 2 2 40,830 57,162
Plant Operator 204 3 3 36,985 51,780
Driver/Equipment Operator 203 1 1 33,141 46,397
Maintenance Worker I 202 2 2 30,635 42,889
Total Public Works (W&S Fund)12 11
PUBLIC WORKS DEPARTMENT
SALARY RANGE
Page 85 of 139
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
REGULAR WAGES $ 568,973 $ 506,119 $ 617,600 $ 606,400 $ 591,436
PART-TIME WAGES - 386 - 1,000 -
ON CALL 11,199 11,900 12,740 13,800 13,800
OVERTIME 98,887 85,362 70,000 70,000 70,000
LONGEVITY 7,369 6,621 7,200 7,200 6,600
HEALTH & DENTAL 102,895 100,521 146,600 125,000 126,300
TMRS 67,875 62,438 72,500 72,500 81,000
FICA 50,923 44,325 53,200 52,500 50,800
WORKERS COMPENSATION 17,318 10,009 11,300 10,600 11,300
ALLOWANCES 6,171 4,786 6,200 6,200 6,200
OTHER BENEFITS 34,894 7,011 7,400 7,400 7,400
EMPLOYEE RELATIONS 1,181 1,089 1,200 1,200 1,200
PERSONNEL 967,685 840,566 1,005,940 973,800 966,036
OFFICE SUPPLIES 1,589 1,552 1,200 1,200 1,200
OPERATING SUPPLIES 31,572 28,024 23,500 23,500 16,000
FUEL 17,845 13,511 17,900 14,700 19,000
TREATMENT CHEMICALS 61,873 93,454 87,000 87,000 92,000
EQUIPMENT MAINTENANCE 65,837 17,252 35,300 45,300 37,000
VEHICLE MAINTENANCE 16,379 15,383 22,900 17,000 20,000
BUILDING & GROUNDS
MAINTENANCE 37,252 62,288 43,500 43,500 62,000
WATER SYSTEM MAINTENANCE
109,149 151,786 115,500 115,500 115,000
SEWER SYSTEM MAINTENANCE
109,787 169,166 156,000 156,000 124,000
COMMUNICATION - 1,886 6,800 6,800 400
ELECTRIC SERVICE 465,204 426,446 505,500 402,000 407,400
SURFACE WATER 1,314,971 1,245,343 1,600,000 1,450,000 1,500,000
NATURAL GAS SERVICE 315 386 500 400 400
EQUIPMENT LEASE/RENTAL 768 669 1,600 1,600 1,600
PROFESSIONAL DUES 1,159 700 2,100 2,100 2,100
TRAVEL & TRAINING 21,362 20,632 24,000 24,000 24,000
SLUDGE REMOVAL 48,294 56,227 62,000 56,000 62,000
OTHER CONTRACTED SERVICES
242,192 242,877 245,500 205,500 222,000
COMMUNITY RELATIONS 5,094 9,954 15,000 15,000 26,000
TRANSFER TO VEHICLE
REPLACEMENT FUND 74,004 80,004 74,000 74,000 79,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 128,100 92,496 98,400 98,400 137,500
OPERATING 2,752,743 2,730,036 3,138,200 2,839,500 2,948,600
FURNITURE & EQUIP <$5000 - - - 2,200 -
OTHER EQUIPMENT - 1,803 130,000 130,000 182,000
CAPITAL - 1,803 130,000 132,200 182,000
OPERATIONS DIVISION TOTAL 3,720,427$ 3,572,405$ 4,274,140$ 3,945,500$ 4,096,636$
Operations Division Line Item Budget
WATER AND SEWER FUND
PUBLIC WORKS DEPARTMENT
Page 86 of 139
SOLID WASTE FUND 2016
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 2015. For the year ending December 31, 2015, the Solid Waste Fund is
expected to have revenue of about $1.8 million for solid waste services.
The direct cost of providing solid waste services in 2015, excluding transfers, is expected to be
$1.27 million. Direct costs include personnel, capital equipment, supplies and services directly
related to the curbside collection of solid waste, recycling, trash disposal and street sweeping. The
largest single service cost is the fee for the collection and disposal of solid waste. Administration,
human resources, legal services, risk management, utility billing, 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 2015 total costs
of service to $1.6 million.
The 2016 Budget.
Total expenditures are expected to be $1.87 million with proposed changes to enhance curbside
service. In 2016, the City will reinstate the curbside collection of green waste for recycling which
was stopped in 2006. Green waste recycling will divert an estimated 1,500 tons of material from
the landfill. Additionally, this budget proposes a weekly curbside bulk waste collection replacing
the two heavy trash days each year, providing a more convenient service to residents.
This budget includes an increase in the solid waste collection fees by 30% to cover increased
operating costs primarily associated with recycling. A portion of this fee increase, 10%, is for
reinstating the green waste recycling program. Current market commodity pricing will require the
City to pay for the disposal of recycled material for the first time in 10 years. Additionally, this
budget funds the cost associated with reinstating the green waste recycling program.
For the Future. In 2014, the council approved the waiver of the fund reserve requirement with the
intention of reinstating that reserve in future budget years. This budget does not reinstate that
reserve. In future years, any increase in operating or capital expenditures will require an increase
in collection fees.
Page 87 of 139
SOLID WASTE FUND 2016
PUBLIC WORKS DEPARTMENT (SOLID WASTE FUND)
The Public Works Department Solid Waste & Recycling Division is responsible to provide
curbside solid waste, recycling, green waste collection and street sweeping. Residents will
receive manual curbside solid waste collection twice per week, manual recycling collection
once per week, green waste collection once per week, bulk waste collection once per week and
street sweeping services once per week.
The green waste collection program will restart a service that was discontinued in 2006 and
will recycle grass clipping, leaves, brush and tree limbs into mulch instead of sending to the
landfill. The weekly curbside bulk waste program will replace twice a year Heavy Trash Day
and will provide a more convenient service for residents.
PUBLIC WORKS DEPARTMENT MISSION (SOLID WASTE FUND)
To provide exceptional customer service for solid waste, recycling and street sweeping services
that is efficient, effective and environmentally responsible.
PUBLIC WORKS DEPARTMENT DIVISIONS (SOLID WASTE FUND)
Curbside Solid Waste – Collects and disposes of solid waste. (2016 Budget - $1,361,500)
Recycle Facility – Basic maintenance for property. (2016 Budget - $24,800)
Curbside Recycling – Collects and recycles recyclable waste. (2016 Budget - $291,000)
Curbside Green Waste Recycling – Collects and recycles recyclable waste. (2016 Budget -
$191,000)
PUBLIC WORKS DEPARTMENT 2016 GOALS (SOLID WASTE FUND)
Implement Public Education Campaign to inform residents of the requirements for the new
Green Waste and Bulk Waste collection programs.
Continue to communicate and enforce the City’s solid waste and recycling guidelines with a
focus on the early placements of trash and recycling.
Continue public education recycling 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 – 7 (2015 authorized full-time employees – 6)
Total budget - $1,868,300 (2015 total budget - $1,634,800)
Fees for disposal of solid waste - $233,000 (2015 budget - $238,000)
Payment to the General Fund - $310,000 (2015 budget - $310,000)
Page 88 of 139
SOLID WASTE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2013 2014 2015 2015 2016
REVENUES:
SOLID WASTE COLLECTION 1,267,614$ 1,419,494$ 1,448,000$ 1,401,000$ 1,835,100$
SOLID WASTE SPECIAL COLLECTION 1,872 1,989 2,000 1,000 1,000
SALE OF RECYCLABLES 124,595 91,950 30,000 13,000 -
EARNINGS ON INVESTMENTS 31 99 - 200 -
RECOVERED BAD DEBT WRITEOFFS 46,962 - - - -
MISCELLANEOUS 2,083 437 - 400 -
TRANSFER FROM VEHICLE
REPLACEMENT FUND - 198,000 - - -
TOTAL REVENUE 1,443,157 1,711,969 1,480,000 1,415,600 1,836,100
EXPENDITURES BY DIVISION:
CURBSIDE SOLID WASTE 871,843 890,292 1,017,200 962,300 1,051,500
RECYCLING FACILITY 221,704 17,385 24,100 19,200 24,800
CURBSIDE RECYCLING 283,036 304,310 283,500 291,500 291,000
CURBSIDE GREEN WASTE RECYCLING - - - - 191,000
TRANSFER TO GENERAL FUND 309,996 309,996 310,000 310,000 310,000
TOTAL EXPENDITURES 1,686,579 1,521,983 1,634,800 1,583,000 1,868,300
NET REVENUES (EXPENDITURES)(243,421) 189,986 (154,800) (167,400) (32,200)
BEGINNING FUND BALANCE 262,478 19,057 156,997 209,043 41,643
ENDING FUND BALANCE 19,057$ 209,043$ 2,197$ 41,643$ 9,443$
Page 89 of 139
SOLID WASTE FUND
STATEMENT OF REVENUES AND EXPENDITURES BY OBJECT
Actual Actual Budget Estimated Budget
2013 2014 2015 2015 2016
REVENUES:
SOLID WASTE COLLECTION $ 1,314,576 $1,419,494 $1,448,000 $1,401,000 $1,835,100
SOLID WASTE SPECIAL COLLECTION 1,872 1,989 2,000 1,000 1,000
SALE OF RECYCLABLES 124,595 91,950 30,000 13,000 -
EARNINGS ON INVESTMENTS 31 99 - 200 -
MISCELLANEOUS 2,083 437 - 400 -
TRANSFER FROM VEHICLE REPLACEMENT
FUND - 198,000 - - -
TOTAL REVENUE 1,443,157 1,711,969 1,480,000 1,415,600 1,836,100
EXPENDITURES:
REGULAR WAGES 318,437 260,381 264,100 260,300 326,940
PART-TIME WAGES - - - - -
OVERTIME 13,399 26,542 33,300 25,300 23,900
LONGEVITY 2,870 3,125 3,600 3,600 3,900
HEALTH & DENTAL 66,418 50,642 57,400 54,400 65,400
TMRS 32,801 29,919 31,200 33,600 43,200
FICA 24,571 21,191 23,100 20,500 27,100
WORKERS COMPENSATION 12,227 11,248 12,800 11,600 15,200
OTHER BENEFITS 10,452 4,107 3,600 4,200 4,300
EMPLOYEE RELATIONS 684 865 1,200 1,000 1,200
EMPLOYEE TUITION - - - - -
RECRUITING & HIRING - - - - -
OFFICE SUPPLIES 88 - 200 200 200
OPERATING SUPPLIES 12,363 8,164 13,000 11,500 13,000
FUEL 62,215 46,994 7,900 38,000 55,600
EQUIPMENT MAINTENANCE 24,754 806 4,300 3,600 3,200
VEHICLE MAINTENANCE 64,997 82,117 59,000 42,000 53,000
COMMUNICATION - - - - -
ELECTRIC SERVICE 1,807 880 2,000 800 800
OTHER UTILITIES - - - - -
EQUIPMENT LEASE/RENTAL 1,611 - - - -
PROFESSIONAL DUES 241 - 900 900 900
TRAVEL & TRAINING 964 573 6,600 6,600 6,500
SOLID WASTE DISPOSAL FEE 215,600 220,875 238,000 238,000 268,300
LANDFILL MAINTENANCE 5,920 10,130 12,000 10,000 12,000
OTHER CONTRACTED SERVICES 223,951 222,842 241,200 237,500 344,160
COMMUNITY RELATIONS 36,506 19,030 40,500 23,000 32,500
UNALLOCATED CREDIT CARD CHARGES - - - - -
BAD DEBT EXPENSE - - 20,000 - -
FURNITURE & EQUIP <$5000 - - - - -
DEPRECIATION - - - - -
OTHER EQUIPMENT 16,626 5,556 7,000 7,000 7,000
CONSTRUCTION COSTS 3,784 - 2,500 - 2,500
TRANSFER TO GENERAL FUND 309,996 309,996 310,000 310,000 310,000
TRANSFER TO VEHICLE REPLACEMENT FUND 153,000 143,004 191,000 191,000 191,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 70,296 42,996 48,400 48,400 56,500
TOTAL EXPENDITURES 1,686,579 1,521,983 1,634,800 1,583,000 1,868,300
NET REVENUES (EXPENDITURES)(243,422) 189,986 (154,800) (167,400) (32,200)
BEGINNING FUND BALANCE 262,478 19,056 156,997 209,042 41,642
ENDING FUND BALANCE 19,056$ 209,042$ 2,197$ 41,642$ 9,442$
Page 90 of 139
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
Curbside Solid Waste
Personnel 261,707$ 313,983$ 364,300$ 319,800$ 382,900$
Operating charges 911,192 886,305 962,900 952,500 978,600
Capital 8,940 - - - -
Total 1,181,839 1,200,288 1,327,200 1,272,300 1,361,500
Recycling Facility
Personnel 126,362$ 8$ -$ -$ -$
Operating charges 91,558 17,376 21,600 19,200 22,300
Capital 3,784 - 2,500 - 2,500
Total 221,704 17,385 24,100 19,200 24,800
Curbside Recycling
Personnel 93,791$ 94,028$ 66,000$ 94,700$ 72,000$
Operating charges 181,559 204,726 210,500 189,800 212,000
Capital 7,686 5,556 7,000 7,000 7,000
Total 283,036 304,310 283,500 291,500 291,000
Curbside Green Waste Recycling
Personnel -$ -$ -$ -$ 56,240$
Operating charges - - - - 134,760
Total - - - - 191,000
Total Department 1,686,579$ 1,521,983$ 1,634,800$ 1,583,000$ 1,868,300$
Public Works Department Staffing Schedule (Solid Waste Fund)
2015 2016
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Public Works
Curbside Solid Waste
Crew Chief 206 1 1 45,644 63,902
Crew Leader 205 1 1 40,830 57,162
Driver/Equipment Operator 203 3 3 33,141 46,397
Recycling Facility
Driver/Equipment Operator 203 - - 33,141 46,397
Curbside Recycling
Driver/Equipment Operator 203 1 1 33,141 46,397
Curbside Green Waste Recycling
Driver/Equipment Operator 203 - 1 33,141 46,397
TOTAL SOLID WASTE FUND 6 7
PUBLIC WORKS SOLID WASTE
SALARY RANGE
Page 91 of 139
Curbside Solid Waste Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
REGULAR WAGES $ 173,811 $ 198,334 $ 222,900 $ 198,100 $ 242,000
OVERTIME 6,465 20,188 27,500 20,000 19,000
LONGEVITY 1,539 2,159 2,800 2,800 3,100
HEALTH & DENTAL 33,727 41,881 50,700 45,000 51,300
TMRS 17,818 22,757 26,200 25,500 31,800
FICA 13,484 16,047 19,400 15,500 20,100
WORKERS COMPENSATION 6,392 8,680 10,800 8,900 11,500
OTHER BENEFITS 8,107 3,143 3,000 3,200 3,100
EMPLOYEE RELATIONS 364 793 1,000 800 1,000
PERSONNEL 261,707 313,983 364,300 319,800 382,900
OFFICE SUPPLIES 88 - 200 200 200
OPERATING SUPPLIES 8,500 7,762 10,000 10,000 11,500
FUEL 47,079 40,922 - 32,900 44,500
EQUIPMENT MAINTENANCE 2,939 806 2,100 2,100 2,100
VEHICLE MAINTENANCE 41,391 67,736 37,800 30,000 33,000
ELECTRIC SERVICE - - - - -
PROFESSIONAL DUES 241 - 900 900 900
TRAVEL & TRAINING 964 573 6,600 6,600 6,500
DISPOSAL FEE 215,600 220,875 238,000 238,000 233,000
LANDFILL MAINTENANCE 5,920 10,130 12,000 10,000 12,000
OTHER CONTRACTED SERVICES 119,746 119,032 146,000 145,000 149,900
COMMUNITY RELATIONS 13,432 4,373 22,500 10,000 15,500
BAD DEBT EXPENSE - - 20,000 - -
TRANSFER TO GENERAL FUND 309,996 309,996 310,000 310,000 310,000
TRANSFER TO VEHICLE
REPLACEMENT FUND 75,000 89,004 140,000 140,000 140,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 70,296 15,096 16,800 16,800 19,500
OPERATING 911,192 886,305 962,900 952,500 978,600
OTHER EQUIPMENT 8,940 - - - -
CAPITAL 8,940 - - - -
GENERAL SERVICES DIVISION
TOTAL 1,181,839$ 1,200,288$ 1,327,200$ 1,272,300$ 1,361,500$
PUBLIC WORKS DEPARTMENT
Page 92 of 139
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
REGULAR WAGES $ 79,616 $ - $ - $ - $ -
OVERTIME 4,593 - - - -
LONGEVITY 455 - - - -
HEALTH & DENTAL 22,504 - - - -
TMRS 8,297 8 - - -
FICA 6,036 - - - -
WORKERS COMPENSATION 3,337 - - - -
OTHER BENEFITS 1,323 - - - -
EMPLOYEE RELATIONS 200 - - - -
PERSONNEL 126,362 8 - - -
OPERATING SUPPLIES 2,549 - - - -
FUEL 8,254 - - - -
EQUIPMENT MAINTENANCE 21,815 - - - -
VEHICLE MAINTENANCE 5,255 6 - - -
ELECTRIC SERVICE 1,807 880 2,000 800 800
EQUIPMENT LEASE/RENTAL 1,611 - - - -
OTHER CONTRACTED SERVICES
7,763 86 1,200 - -
COMMUNITY RELATIONS 4,500 - - - -
TRANSFER TO VEHICLE
REPLACEMENT FUND 38,004 - - - -
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND - 16,404 18,400 18,400 21,500
OPERATING 91,558 17,376 21,600 19,200 22,300
OTHER EQUIPMENT - - - - -
CONSTRUCTION COSTS 3,784 - 2,500 - 2,500
CAPITAL 3,784 - 2,500 - 2,500
RECYCLING FACILITY
DIVISION TOTAL 221,704$ 17,385$ 24,100$ 19,200$ 24,800$
PUBLIC WORKS DEPARTMENT
Recycling Facility Division Line Item Budget
Page 93 of 139
Curbside Recycling Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
REGULAR WAGES $ 65,010 $ 62,046 $ 41,200 $ 62,200 $ 46,400
OVERTIME 2,341 6,353 5,800 5,300 4,900
LONGEVITY 876 966 800 800 800
HEALTH & DENTAL 10,187 8,761 6,700 9,400 6,600
TMRS 6,686 7,154 5,000 8,100 6,300
FICA 5,051 5,143 3,700 5,000 4,000
WORKERS COMPENSATION 2,498 2,568 2,000 2,700 2,100
OTHER BENEFITS 1,022 964 600 1,000 700
EMPLOYEE RELATIONS 120 72 200 200 200
PERSONNEL 93,791 94,028 66,000 94,700 72,000
OPERATING SUPPLIES 1,314 402 3,000 1,500 1,500
FUEL 6,882 6,072 7,900 5,100 6,900
EQUIPMENT MAINTENANCE - - 2,200 1,500 1,100
VEHICLE MAINTENANCE 18,350 14,375 21,200 12,000 17,000
DISPOSAL FEE - - - - 15,000
OTHER CONTRACTED SERVICES 96,442 103,724 94,000 92,500 87,000
COMMUNITY RELATIONS 18,574 14,657 18,000 13,000 17,000
TRANSFER TO VEHICLE REPLACEMENT FUND
39,996 54,000 51,000 51,000 51,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND - 11,496 13,200 13,200 15,500
OPERATING 181,559 204,726 210,500 189,800 212,000
OTHER EQUIPMENT 7,686 5,556 7,000 7,000 7,000
CAPITAL 7,686 5,556 7,000 7,000 7,000
CURBSIDE RECYCLING DIVISION TOTAL 283,036$ 304,310$ 283,500$ 291,500$ 291,000$
PUBLIC WORKS DEPARTMENT
Page 94 of 139
Curbside Green Waste Recycling Division Line Item Budget
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
REGULAR WAGES $ - $ - $ - $ - $ 38,540
LONGEVITY - - - - -
HEALTH & DENTAL - - - - 7,500
TMRS - - - - 5,100
FICA - - - - 3,000
WORKERS COMPENSATION - - - - 1,600
OTHER BENEFITS - - - - 500
EMPLOYEE ASSISTANCE - - - - -
PERSONNEL - - - - 56,240
FUEL - - - - 4,200
VEHICLE MAINTENANCE - - - - 3,000
DISPOSAL FEE - - - - 20,300
OTHER CONTRACTED SERVICES - - - - 107,260
OPERATING - - - - 134,760
CURBSIDE RECYCLING DIVISION TOTAL -$ -$ -$ -$ 191,000$
PUBLIC WORKS DEPARTMENT
Page 95 of 139
INTERNAL SERVICE FUNDS 2016
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 139
INTERNAL SERVICE FUNDS 2016
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.
2015 Financial Activity
The City’s Employee Benefit Fund revenue is anticipated to be at $2.4 million to fund
employee benefits and the administrative costs of providing those benefits. Charges to
Operating Funds are expected to be $2.0 million and the balance of $0.4 million comes
from employee/retiree contributions and other miscellaneous earnings. Expenditures are
expected to be $1.98 million, below appropriations, primarily due to lower than expected
tuition reimbursements, software licenses and wellness program costs.
2016 Budget
Charges to Operating funds in the amount of $2.1 million plus $0.4 million from
employee/retiree contributions and other miscellaneous earnings are budgeted.
Expenditures are expected to be $2.5 million, a 2.1% increase from the 2015 budgeted
expenditures. This net increase is due primarily to an increase in medical premiums and
a decrease in software expenditures and consultants fees for the comprehensive
compensation study conducted in 2015. Medical premiums are expected to increase
approximately 10% on October 1.
Page 97 of 139
EMPLOYEE BENEFIT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2013 2014 2015 2015 2016
REVENUES:
CHARGES TO OPERATING FUNDS:
ER - HEALTH $ 1,000,891 973,449$ 1,429,000$ 1,429,000$ 1,471,000$
ER - DENTAL 50,110 49,284 60,000 60,000 68,500
ER - LIFE 20,524 18,913 22,000 22,000 22,000
ER - DISABILITY 25,283 25,096 24,000 24,000 24,000
ER - WORKER'S COMPENSATION 113,054 96,161 109,000 109,000 115,000
ER - RETIREES 121,399 - 190,000 190,000 209,000
ER - OTHER BENEFITS 309,248 571,906 266,000 266,000 266,300
EMPLOYEE CONTRIBUTIONS:
EE - HEALTH 175,599 161,424 221,000 221,000 221,000
EE - DENTAL 16,497 16,647 22,500 22,500 22,500
EE - VISION 13,483 12,589 12,100 12,100 13,000
EE-PPACA CONTRIBUTIONS 1,234 40,253 75,000 75,000 75,000
COBRA CONTRIBUTIONS 33,864 40,234 50,000 50,000 50,000
TOTAL REVENUES 1,881,185 2,030,852 2,480,600 2,482,400 2,558,300
EXPENDITURES:
MEDICAL PREMIUMS - ACTIVE 1,172,348 1,057,770 1,650,000 1,650,000 1,692,000
MEDICAL PREMIUMS - RETIRED 119,520 148,706 190,000 190,000 209,000
MEDICAL PREMIUMS - COBRA - - 10,000 10,000 10,000
DENTAL PREMIUMS - ACTIVE 64,410 68,188 82,500 82,500 91,000
VISION PREMIUMS - ACTIVE 13,956 11,538 12,100 12,100 13,000
WORKER'S COMPENSATION 98,883 92,751 109,000 109,000 115,000
LIFE & AD&D, DISABILITY 39,724 39,828 46,000 46,000 46,000
UNEMPLOYMENT CLAIMS 4,531 65 10,000 10,000 10,000
OTHER ADMINSTRATIVE COST 8,424 11,733 23,000 23,300 23,300
MEDICAL PREMIUMS - RETIREE
DEPENDENT 33,469 3,768 40,000 40,000 40,000
HEALTH CARE REFORM UNFUNDED
MANDATE - 39,764 75,000 75,000 75,000
WELLNESS PROGRAM 2,704 3,578 25,000 25,000 25,000
ACCUMULATED SICK LEAVE - - 80,000 80,000 80,000
ACCRUED VACATION - - 40,000 40,000 40,000
RECRUITING & HIRING 15,088 14,441 15,000 15,000 15,000
EVENTS 20,065 14,883 20,000 20,000 20,000
AWARDS 2,901 1,961 3,000 3,000 3,000
TUITION 5,375 14,283 25,000 25,000 25,000
INCENTIVES - - 5,000 5,000 5,000
SOFTWARE LICENSES - 25,870 - - -
CONSULTANTS 4,600 39,102 10,000 10,000 10,000
TRAVEL & TRAINING - 1,463 10,000 10,000 10,000
TOTAL EXPENDITURES 1,604,399 1,591,292 2,480,600 2,480,900 2,557,300
NET REVENUES (EXPENDITURES)276,786 439,560 - 1,500 1,000
BEGINNING BALANCE (160,455) 116,331 547,356 555,891 557,391
ENDING BALANCE 116,331$ 555,891$ 547,356$ 557,391$ 558,391$
Page 98 of 139
INTERNAL SERVICE FUNDS 2016
VEHICLE REPLACEMENT FUND
The Vehicle Replacement Fund (VRF) facilitates the accounting and oversight for the
purchase of rolling stock routinely used in providing the City’s services. Each 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.
2015 Financial Activity
Expenditures in 2015 to the VRF will be $40,000 higher than budgeted due to an accident
which totaled a police patrol vehicle. This patrol vehicle was originally scheduled for
replacement in 2017 and the cost of this vehicle ($45,000) will be covered by previous
payments to the VRF and insurance reimbursement. The purchase of the solid waste
truck came in under its $235,000 budget at $230,000. The VRF is expected to end 2015
with a balance of $2.4 million.
2016 Budget
Transfers from other funds in 2016 are expected to be $606,000. The budgeted
expenditures in 2016 are $164,000, which replaces the following:
Police Department –
o Patrol Division – two (2) patrol vehicles. ($96,000)
Public Works –
o Solid Waste Division - Pressure Washer Trailer. ($9,000)
o General Services – One Sedan. ($25,000)
o Water & Sewer – ½ Ton Work Truck ($34,000)
This year the city will reduce the fleet by one vehicle in Public Works. The Public
Works sedan will replace two existing sedans.
Page 99 of 139
INTERNAL SERVICE FUNDS 2016
VEHICLE REPLACEMENT FUND
Estimated capital expenditures over the next five years total approximately $2.3 million,
with approximately $4.9 million planned over the next 10 years. These include the
following:
UNIT #
VEHICLE DESCRIPTION
DEPARTMENT
ASSIGNED
SCHEDULED ESTIMATED
REPLACEMENT
YEAR
REPLACEMENT
COST
214 Ford Expedition 4x2 Fire 2017 $62,000
101 F-150 Unmarked Truck Police 2017 $40,000
103 Chevy 1500 Ext. Cab PU 4x2 Police 2017 $31,000
123 Chevy Caprice Police 2017 $48,000
548
2000 Ameritrail w/ Miller WEL w/
Doors Public Works 2017 $9,000
636 Trailer - Recycling Public Works 2017 $2,000
702 Ford F450 w/ Teletop Public Works 2017 $57,000
703 Ford F450 w/ Teletop Public Works 2017 $61,000
704 Ford F450 w/ Teletop Public Works 2017 $61,000
749 GMC W5500 Jet Truck Public Works 2017 $112,000
814 Kubota Trailer Public Works 2017 $5,000
818 TCM Forklift - Model FD25 T7 Public Works 2017 $30,000
913 Freightliner FL70 w/ Altec 42' Bucket Public Works 2017 $90,000
2017 Replacement Cost: $608,000
213 Emergency FD Trailer Fire 2018 $13,000
217
Ambulance - Dodge Chassis / Frazer
Body Fire 2018 $181,000
124 Chevy Caprice Police 2018 $49,000
125 Chevy Caprice Police 2018 $49,000
126 Chevy Caprice Police 2018 $49,000
649
Sterling Acterra/Heil A9500 - Solid
Waste Truck Public Works 2018 $250,000
650
Sterling Acterra/Heil A9500 - Solid
Waste Truck Public Works 2018 $250,000
653 Ameritrail 8x16 Trailer Public Works 2018 $4,000
714 Chevy 1500 Ext. Cab PU 4x2 Public Works 2018 $34,000
778 Stanley Hydraulic Power Pack Public Works 2018 $11,000
817 American Trailer Public Works 2018 $5,000
916 Chevy 1500 Ext. Cab Pickup Public Works 2018 $33,000
2018 Replacement Cost: $928,000
Page 100 of 139
INTERNAL SERVICE FUNDS 2016
UNIT #
VEHICLE DESCRIPTION
DEPARTMENT
ASSIGNED
SCHEDULED ESTIMATED
REPLACEMENT
YEAR
REPLACEMENT
COST
127 Chevy Caprice Police 2019 $49,000
2 Chevy Impala Public Works 2019 $26,000
711 Ford F-150 XL - V6 Shortbox 4x2 Public Works 2019 $26,000
915 Ford F450 Truck w/ Utility Body Public Works 2019 $54,000
2019 Replacement Cost: $155,000
209 Pierce Fire Pumper Fire 2020 $ -
102 Toyota Sienna Mini-Van Police 2020 $36,000
302
E-250 Ford Van with Maven
Conv. Kit
Public
Works 2020 $63,000
601
F-250 Extended Cab w/ Dump
Body
Public
Works 2020 $57,000
900
Ford F-250 Diesel Ext. Cab PU 4x2 /
Mateco Utility Bed Public Works 2020 $45,000
904 Ford Ranger Ext. Cab 4x2 Public Works 2020 $23,000
919 F-250 Extended Cab 2x4 Public Works 2020 $40,000
2020 Replacement Cost: $264,000
104 Chevy Caprice Police 2021 $44,000
130 Ford SUV Police 2021 $57,000
131 Ford SUV Police 2021 $57,000
132 Ford SUV Police 2021 $57,000
707 F-250 Reg. Cab
Public
Works 2021 $41,000
745 Case Backhoe Public Works 2021 $100,000
823 Kubota Trackhoe Public Works 2021 $35,000
2021 Replacement Cost: $391,000
Page 101 of 139
VEHICLE REPLACEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2013 2014 2015 2015 2016
REVENUES:
CHARGES TO OPERATING FUNDS:
SALE OF CITY PROPERTY 25,210$ 15,239$ -$ 3,744$ -$
EARNINGS ON INVESTMENTS 2,364 4,125 - 4,000 -
TRANSFER FROM GENERAL FUND 235,587 214,500 332,000 332,000 336,000
TRANSFER FROM WATER & SEWER FUND 74,004 80,004 74,000 74,000 79,000
TRANSFER FROM SOLID WASTE FUND 153,000 143,004 191,000 191,000 191,000
TRANSFER FROM TECHNOLOGY MANAGEMENT FUND - - - - -
TOTAL REVENUES 490,165 456,872 597,000 605,412 606,000
EXPENDITURES:
LOSS ON DISPOSAL OF CITY PROPERTY 1,301 - - - -
AUTOMOBILES 36,538 5,157 - 45,000 121,000
LIGHT TRUCKS 1,070 8,363 - - -
TRUCKS - - - - 34,000
HEAVY EQUIPMENT 1,727 7,628 235,000 230,000 -
MACHINERY - - - - -
OTHER EQUIPMENT - 5,854 - - 9,000
TRANSFER TO SOLID WASTE FUND - 198,000 - - -
TOTAL EXPENDITURES 40,636 225,002 235,000 275,000 164,000
NET REVENUES (EXPENDITURES)449,529 231,870 362,000 330,412 442,000
BEGINNING BALANCE 1,417,219 1,866,748 1,629,448 2,098,618 2,429,030
ENDING BALANCE 1,866,748$ 2,098,618$ 1,991,448$ 2,429,030$ 2,871,030$
Page 102 of 139
INTERNAL SERVICE FUNDS 2016
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.
2015 Financial Activity
In 2015 transfers from other funds are expected to amount to $1,299,300 and total
revenues are projected to be $1,299,400. Total Expenditures are expected to reach
$1,274,500.
2016 Budget
The 2016 Budget projects transfers from other funds amounting to $1,517,600.
Expenditures for operations are budgeted to be $1,509,000.
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
The mission of the IT department is to provide support in an effective, strategic, and
fiscally responsible manner for all technology services by maintaining internally or by
use of external resources: a thorough knowledge of operating systems, applications,
systems, and hardware; providing a secure infrastructure, that promotes the integrity of
the electronic data that is collected, stored, and retrieved; proactively evaluating
departmental needs to position them for successful delivery of service while providing
efficient, effective, reliable, timely and courteous service to all users.
ADMINISTRATION DEPARTMENT (TECHNOLOGY MANAGEMENT)
DIVISIONS
Technology Management – Directs, supports and funds the City’s use of technology to provide
services. (2016 Budget - $1,509,000)
Page 103 of 139
INTERNAL SERVICE FUNDS 2016
ADMINISTRATION DEPARTMENT
(TECHNOLOGY MANAGEMENT) 2016 GOALS
Assist in the implementation and go-live of Automated Meter Reading (AMR)
Assist in the implementation and go-live of a new Applicant Tracking system
Assist in the implementation and go-live of a replacement Fleet and Facilities
work order system
Interface our existing work request system (Click West U) to our existing work
order system
Continue to add automatic monitoring and alerts to our various IT server systems
Implement a new telephone system to replace our existing one which has reached
en-of-life
Continue our Hi-Technology replacement plan by replacing 20% of the desktop
inventory annually
ADMINISTRATION DEPARTMENT (TECHNOLOGY MANAGEMENT FUND)
BUDGET HIGHLIGHTS
Authorized full-time employees – 4 (2015 authorized full-time employees – 4).
Total budget - $1,509,000 (2014 total Budget - $1,303,150).
Page 104 of 139
Actual Actual Budget Estimated Budget
Account Description 2013 2014 2015 2015 2016
Administration
Personnel 352,000$ 352,967$ 450,550$ 421,900$ 506,300$
Operating charges 909,442 1,103,827 852,600 852,600 1,002,700
Total Department 1,261,442$ 1,456,795$ 1,303,150$ 1,274,500$ 1,509,000$
Administration Staffing Schedule (Technology Management Fund)
2015 2016
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Technology Management
Information Technology Director II 1 1 103,232 154,847
Network Administrator 210 1 1 63,921 89,488
I T Technician 209 2 2 60,076 84,107
Total Technology Management Fund 4 4
ADMINISTRATION DEPARTMENT
SALARY RANGE
Page 105 of 139
Actual Actual Budget Estimated Budget
2013 2014 2015 2015 2016
TRANSFER FROM GENERAL FUND 1,227,912$ 1,033,500$ 1,152,500$ 1,152,500$ 1,323,600$
TRANSFER FROM CAPITAL RESERVE FUND 43,675 - - - -
TRANSFER FROM 2010 CERTIFICATES OF OBLIG FUND 35,123 - - - -
TRANSFER FROM WATER & SEWER FUND 128,100 92,496 98,400 98,400 137,500
TRANSFER FROM SOLID WASTE FUND 70,296 42,996 48,400 48,400 56,500
EARNINGS ON INVESTMENTS 647 588 - 100 -
TOTAL REVENUES 1,505,753 1,169,580 1,299,300 1,299,400 1,517,600
REGULAR WAGES 239,162$ 245,424$ 324,800$ 296,600$ 351,100$
ON CALL 4,883 5,258 4,900 5,100 5,500
OVERTIME 6,726 7,251 5,000 5,000 7,500
LONGEVITY 1,135 1,325 1,600 1,600 1,700
HEALTH & DENTAL 35,809 31,680 36,900 36,900 51,500
TMRS 25,766 27,873 35,600 38,400 44,500
FICA 19,273 19,804 25,400 23,500 27,200
WORKERS COMPENSATION 517 911 1,350 1,200 1,600
ALLOWANCES 11,011 10,966 13,000 11,600 13,000
OTHER BENEFITS 7,719 2,476 2,000 2,000 2,700
PERSONNEL 352,000 352,967 450,550 421,900 506,300
EQUIPMENT MAINTENANCE 45,114 8,294 36,000 36,000 38,500
HARDWARE & SOFTWARE MAINTENANCE CONTRACTS 436,262 403,275 430,000 430,000 510,100
TELE-COMMUNICATIONS & DATA & RADIO 214,815 234,554 205,000 205,000 241,600
SOFTWARE LICENSES 6,125 15,743 1,000 1,000 -
CONSULTANTS 24,591 16,855 20,000 20,000 20,000
TRAVEL & TRAINING 8,586 7,265 13,000 13,000 12,800
TECHNOLOGY PROJECTS 96,279 320,340 100,000 100,000 122,400
HIGH TECHNOLOGY REPLACEMENTS 77,669 97,386 47,600 47,600 57,300
TRANSFER TO VEHICLE REPLACEMENT FUND - - - - -
OPERATIONS 909,442 1,103,827 852,600 852,600 1,002,700
TOTAL EXPENDITURES 1,261,442 1,456,795 1,303,150 1,274,500 1,509,000
NET REVENUES (EXPENDITURES)244,311 (287,215) (3,850) 24,900 8,600
BEGINNING BALANCE 9,656 253,967 7,558 (33,248) (8,348)
ENDING BALANCE 253,967$ (33,248)$ 3,708$ (8,348)$ 252$
REVENUES:
EXPENDITURES:
CHARGES TO OPERATING FUNDS:
STATEMENT OF REVENUES AND EXPENDITURES
TECHNOLOGY MANAGEMENT FUND
Page 106 of 139
INTERNAL SERVICE FUNDS 2016
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.
Additional funds from the EnerNOC, Inc. Demand Response Sales and Services
Agreement are deposited into the ERF. The ERF is used to finance the purchase of
equipment routinely used in providing the City’s services. The ERF operates in the same
manner as the Vehicle Replacement Fund (VRF) in that each City Department makes
contributions to the ERF based on the estimated life and replacement cost of the
equipment it uses. The ERF purchases equipment when a combination of age and repair
cost indicates that the equipment has reached the end of its service life. The 2016 budget
transfers $866,000 to the ERF for the following future equipment purchases:
DESCRIPTION
DEPARTMENT
ASSIGNED
SCHEDULED
REPLACEMENT
YEAR
ESTIMATED
REPLACEMENT
COST
LifePack 12 cardiac monitor -
Engine 1 Fire 2016 $ 42,000
Controller - Traffic Signal @
various locations Traffic 2016 $ 12,500
Signal Indication/Illumination @
various locations Traffic 2016 $ 49,200
Precor 833 EFX - Elliptical (fixed
arms) PARD - Rec Ctr 2016 $ 9,700
15" LCD TV (2) PARD - Rec Ctr 2016 $ 2,300
2016 Replacement Cost: $ 115,700
Conflict Monitors - Traffic Signals Traffic 2017 $ 5,600
Fuel Island & Underground
Storage Tank General Svcs 2017 $ 212,900
Impeller PARD - Rec Ctr 2017 $ 1,500
Diamond Brite PARD - Rec Ctr 2017 $ 73,800
Lily Pads (2) PARD - Col Park 2017 $ 4,900
Diamond Brite PARD - Col Park 2017 $ 116,900
Jet Pump (Aurora Pump) PARD - Col Park 2017 $ 2,600
Play Structure (Aurora Pump) PARD - Col Park 2017 $ 2,700
Slide Pump (Aurora Pump) PARD - Col Park 2017 $ 2,800
Zero Depth (Aurora Pump) PARD - Col Park 2017 $ 2,800
Main Pump (Aurora Pumps) PARD - Col Park 2017 $ 4,400
2017 Replacement Cost: $ 430,900
Page 107 of 139
INTERNAL SERVICE FUNDS 2016
DESCRIPTION
DEPARTMENT
ASSIGNED
SCHEDULED
REPLACEMENT
YEAR
ESTIMATED
REPLACEMENT
COST
Flashers & Flash Transfer Relays -
Traffic Signal @ various locations Traffic 2018 $ 900
80-Ton Chiller Facilities 2018 $ 108,400
Medtronic Lifepak CR Plus
(AED) PARD - Rec Ctr 2018 $ 2,300
Floatable Log PARD - Col Park 2018 $ 5,000
Medtronic Lifepak CR Plus
(AED) PARD - Col Park 2018 $ 2,300
2018 Replacement Cost: $ 118,900
Self Contained Breathing
Apparatus (SCBA) Replacement Fire 2019 $ 162,000
Opticom Cards & Pedestrian
Isolators @ various locations Traffic 2019 $ 27,200
Water Pumps (2) Facilities 2019 $ 17,500
Precor 833 TRM Treadmill (2) PARD- Rec Ctr 2019 $ 11,800
Precor 835 Recumbent Bike (1) PARD- Rec Ctr 2019 $ 3,000
Precor 835 AMT (2) PARD- Rec Ctr 2019 $ 12,800
15" LCD TV (5) PARD- Rec Ctr 2019 $ 5,800
Weg Motor PARD- Rec Ctr 2019 $ 2,400
Wier Basketball Court
Resurfacing
PARD- Park
Maint 2019 $ 3,500
Lily Pad Entry Pads PARD - Col Park 2019 $ 13,300
Lily Pads (2) PARD - Col Park 2019 $ 4,900
Main Motor PARD - Col Park 2019 $ 6,100
Jet Pump Motor PARD - Col Park 2019 $ 2,800
Play Structure Motor PARD - Col Park 2019 $ 3,400
Slide Pump Motor PARD - Col Park 2019 $ 2,800
Zero Depth Motor PARD - Col Park 2019 $ 3,700
2019 Replacement Cost: $ 283,000
Page 108 of 139
INTERNAL SERVICE FUNDS 2016
DESCRIPTION
DEPARTMENT
ASSIGNED
SCHEDULED
REPLACEMENT
YEAR
ESTIMATED
REPLACEMENT
COST
Clary UPS Traffic Signal &
Pedestrian Traffic Signal @
various locations Traffic 2020 $ 82,000
Havana Tables (48") PARD- Rec Ctr 2020 $ 1,000
Havana Classic Armchair
Espresso PARD- Rec Ctr 2020 $ 1,700
4020 Marina Chaise Lounge PARD- Rec Ctr 2020 $ 3,700
UV System PARD- Rec Ctr 2020 $ 60,500
Becsys5 PARD- Rec Ctr 2020 $ 6,800
Precor 833 TRM Treadmill (4) PARD- Rec Ctr 2020 $ 23,500
Precor 835 EFX - Elliptical
(moving arms) PARD- Rec Ctr 2020 $ 12,000
Precor 835 Recumbent Bike (2) PARD- Rec Ctr 2020 $ 6,000
Precor 835 Upright Bike (1) PARD- Rec Ctr 2020 $ 2,700
15" LCD TV (3) PARD- Rec Ctr 2020 $ 3,500
15" LCD TV (6) PARD- Rec Ctr 2020 $ 6,900
Biceps Curl PARD- Rec Ctr 2020 $ 3,900
Triceps Extension PARD- Rec Ctr 2020 $ 3,900
Seated Row PARD- Rec Ctr 2020 $ 3,900
Lat Pulldown PARD- Rec Ctr 2020 $ 4,200
Leg Press PARD- Rec Ctr 2020 $ 6,300
Seated Leg Curl PARD- Rec Ctr 2020 $ 4,600
Leg Extension PARD- Rec Ctr 2020 $ 4,400
Glide Functional Strength Trainer PARD- Rec Ctr 2020 $ 4,100
Surebench (Flat/Adj/Incline) (3) PARD- Rec Ctr 2020 $ 3,300
10 Pair Dumbbell Rack w/Saddles PARD- Rec Ctr 2020 $ 1,000
Precor Power Cage PARD- Rec Ctr 2020 $ 2,400
Ab Coaster CS3000 PARD- Rec Ctr 2020 $ 3,300
UMAX U@ Series 5-50lb pair
urethane dumbbells PARD- Rec Ctr 2020 $ 2,000
Griswold Pump PARD- Rec Ctr 2020 $ 7,400
RayPak Pool Heater PARD- Rec Ctr 2020 $ 26,300
Refrigerator PARD- Rec Ctr 2020 $ 1,600
Wier Tennis Court Resurfacing
PARD- Park
Maint 2020 $ 9,400
Havana Tables (48") PARD - Col Park 2020 $ 5,000
Havana Classic Armchair
Espresso PARD - Col Park 2020 $ 5,900
Page 109 of 139
INTERNAL SERVICE FUNDS 2016
Havana Classic Barstool Espresso PARD - Col Park 2020 $ 2,100
Umbrella 9"dia. F19pm PARD - Col Park 2020 $ 7,500
40lbs Fillable umbrella base PARD - Col Park 2020 $ 800
4020 Marina Chaise Lounge (70) PARD - Col Park 2020 $ 18,500
UV System PARD - Col Park 2020 $ 60,500
Becsys5 PARD - Col Park 2020 $ 6,700
Lady Alligator PARD - Col Park 2020 $ 6,900
RayPak Pool Heater PARD - Col Park 2020 $ 32,400
Refrigerator PARD - Col Park 2020 $ 1,600
2020 Replacement Cost: $ 450,200
Page 110 of 139
Actual Actual Budget Estimated Budget
2013 2014 2015 2015 2016
REVENUES:
SALE OF CITY PROPERTY -$ 4,814$ -$ 1,266$ -$
MISCELLANEOUS 19,508 19,427 - 16,683 -
TRANSFER FROM GENERAL
FUND 84,996 55,500 89,000 89,000 866,000
EARNINGS ON INVESTMENTS 316 992 - 1,000 -
TRANSFER FROM SOLID WASTE
FUND - - - - -
TRANSFER FROM TECHNOLOGY
MANAGEMENT FUND - - - - -
TOTAL REVENUES 104,821 80,733 89,000 107,949 866,000
EXPENDITURES:
DEPRECIATION - - - - -
FURNITURE & FIXTURES - - - - -
OTHER EQUIPMENT - - 70,000 62,800 115,700
TOTAL EXPENDITURES - - 70,000 62,800 115,700
NET REVENUES
(EXPENDITURES)104,821 80,733 19,000 45,149 750,300
BEGINNING BALANCE 60,078 164,899 60,024 245,632 290,781
ENDING BALANCE 164,899$ 245,632$ 79,024$ 290,781$ 1,041,081$
EQUIPMENT REPLACEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Page 111 of 139
SPECIAL REVENUE FUNDS 2016
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 2016:
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 $3.00 fee added to traffic tickets issued in West University Place. Revenues
generated by this fee can be used only to provide security for the building housing the Court.
THE METRO GRANT FUND – In 1999, The Metropolitan Transit Authority of Harris County
(METRO) and West University Place entered into an interlocal, multi-year Congestion
Mitigation/Traffic Management agreement. This agreement was modified and extended to
December 2025 by the Harris County voters in November 2012. The payments from METRO
are due not later than 30 days after each quarter. These funds are used for transportation related
capital projects.
POLICE FORFEITED PROPERTY FUND – Certain property used in the commission of
crimes or proceeds from criminal activity is subject to forfeiture. Funds generated from the sale
of this property are set aside for the use of the Police Department.
FIRE TRAINING FUND – Accounts for grants, donations and other funds set aside for training
firefighters.
POLICE TRAINING FUND-Accounts for grants, donations and other funds set aside for
training police officers.
GOOD NEIGHBOR FUND – The City receives donations to fund the activities of the Good
Neighbor Team, specifically “Handy Man” home repairs for resident senior citizens. The Good
Neighbor Fund restricts the use of those donations to that specific activity.
Page 112 of 139
PARKS FUND
Actual Actual Budget Estimated Budget
2013 2014 2015 2015 2016
REVENUES:
EARNINGS ON INVESTMENTS -$ 86$ -$ -$ -$
DONATIONS 3,657 9,285 5,000 5,000 5,000
TOTAL REVENUES 3,657 9,371 5,000 5,000 5,000
EXPENDITURES:
OPERATING SUPPLIES 6,054 2,031 6,320 6,320 7,000
TOTAL EXPENDITURES 6,054 2,031 6,320 6,320 7,000
NET REVENUES
(EXPENDITURES)(2,396) 7,339 (1,320) (1,320) (2,000)
BEGINNING BALANCE 16,817 14,421 12,459 21,760 20,440
ENDING BALANCE 14,421 21,760 11,139 20,440 18,440
STATEMENT OF REVENUES AND EXPENDITURES
Page 113 of 139
Actual Actual Budget Estimated Budget
2013 2014 2015 2015 2016
REVENUES:
MUNICIPAL COURT FINES 7,439$ 6,419$ 6,000$ 6,800$ 6,000$
EARNINGS ON INVESTMENTS 13 2 - - -
TOTAL REVENUES 7,452 6,421 6,000 6,800 6,000
EXPENDITURES:
OTHER CONTRACTED SERVICES 4,939 4,387 - 8,000 8,000
FURNITURE & EQUIP <$5000 13,391 - 8,000 - -
TOTAL EXPENDITURES 18,329 4,387 8,000 8,000 8,000
NET REVENUES
(EXPENDITURES)(10,878) 2,035 (2,000) (1,200) (2,000)
BEGINNING BALANCE 12,350 1,472 2,372 3,507 2,307
ENDING BALANCE 1,472$ 3,507$ 372$ 2,307$ 307$
STATEMENT OF REVENUES AND EXPENDITURES
COURT TECHNOLOGY FUND
Page 114 of 139
Actual Actual Budget Estimated Budget
2013 2014 2015 2015 2016
REVENUES:
OTHER FEES AND PERMITS 48,374$ 44,268$ 25,000$ 30,000$ 25,000$
EARNINGS ON INVESTMENTS 259 607 - 500 -
TOTAL REVENUES 48,633 44,875 25,000 30,500 25,000
EXPENDITURES:
TREE REPLACEMENT OPERATING
EXPENDITURES 20,189 19,186 55,000 25,000 35,000
TOTAL EXPENDITURES 20,189 19,186 55,000 25,000 35,000
NET REVENUES (EXPENDITURES)28,444 25,689 (30,000) 5,500 (10,000)
BEGINNING BALANCE 92,548 120,992 111,411 146,680 152,180
ENDING BALANCE 120,992$ 146,680$ 81,411$ 152,180$ 142,180$
STATEMENT OF REVENUES AND EXPENDITURES
TREE REPLACEMENT FUND
Page 115 of 139
COURT SECURITY FUND
Actual Actual Budget Estimated Budget
2013 2014 2015 2015 2016
REVENUES:
MUNICPAL COURT FINES 5,510$ 4,811$ 4,500$ 4,800$ 4,500$
EARNINGS ON INVESTMENTS 76 160 - 150 -
TOTAL REVENUES 5,586 4,972 4,500 4,950 4,500
EXPENDITURES:
FURNITURE & EQUIP <$5000 - - 15,000 10,000 15,000
TOTAL EXPENDITURES - - 15,000 10,000 15,000
NET REVENUES
(EXPENDITURES)5,586 4,972 (10,500) (5,050) (10,500)
BEGINNING BALANCE 26,651 32,237 31,838 37,209 32,159
ENDING BALANCE 32,237$ 37,209$ 21,338$ 32,159$ 21,659$
STATEMENT OF REVENUES AND EXPENDITURES
Page 116 of 139
METRO GRANT FUND
Actual Actual Budget Estimated Budget
2013 2014 2015 2015 2016
REVENUES:
METRO 259,000$ 145,819$ 500,000$ 525,000$ 500,000$
EARNINGS ON INVESTMENTS 540 478 300 300 300
TOTAL REVENUES 259,540 146,296 500,300 525,300 500,300
EXPENDITURES:
TRANSFER TO
TRANSPORTATION
IMPROVEMENT FUND 381,397 258,996 500,000 525,000 500,000
TOTAL EXPENDITURES 381,397 258,996 500,000 525,000 500,000
NET REVENUES
(EXPENDITURES)(121,857) (112,700) 300 300 300
BEGINNING BALANCE 381,055 259,198 497 146,498 146,798
ENDING BALANCE 259,198$ 146,498$ 797$ 146,798$ 147,098$
STATEMENT OF REVENUES AND EXPENDITURES
Page 117 of 139
Actual Actual Budget Estimated Budget
2013 2014 2015 2015 2016
REVENUES:
FORFEITED PROPERTY -$ 1,925$ -$ -$ -$
EARNINGS ON INVESTMENTS 27 21 - 20 20
TOTAL REVENUES 27 1,946 - 20 20
EXPENDITURES:
OPERATING SUPPLIES 8,040 2,743 - 1,300 4,000
TOTAL EXPENDITURES 8,040 2,743 - 1,300 4,000
NET REVENUES
(EXPENDITURES)(8,013) (796) - (1,280) (3,980)
BEGINNING BALANCE 15,052 7,039 6,224 6,243 4,963
ENDING BALANCE 7,039$ 6,243$ 6,224$ 4,963$ 983$
STATEMENT OF REVENUES AND EXPENDITURES
POLICE FORFEITED PROPERTY FUND
Page 118 of 139
POLICE TRAINING FUND
Actual Actual Budget Estimated Budget
2013 2014 2015 2015 2016
REVENUES:
STATE GRANT -$ 2,066$ -$ 2,100$ 2,000$
EARNINGS ON INVESTMENTS 34 70 - 70 50
CLASS FEES - - - 1,950 -
TOTAL REVENUES 34 2,135 - 4,120 2,050
EXPENDITURES:
TRAINING SUPPLIES - - - 3,000 3,000
TRAVEL & TRAINING - - 5,000 - -
TOTAL EXPENDITURES - - 5,000 3,000 3,000
NET REVENUES
(EXPENDITURES)34 2,135 (5,000) 1,120 (950)
BEGINNING BALANCE 13,364 13,398 9,518 15,533 16,653
ENDING BALANCE 13,398$ 15,533$ 4,518$ 16,653$ 15,703$
STATEMENT OF REVENUES AND EXPENDITURES
Page 119 of 139
FIRE TRAINING FUND
Actual Actual Budget Estimated Budget
2013 2014 2015 2015 2016
REVENUES:
STATE GRANT 26,164$ 16,000$ -$ 150$ -$
SETRAC - - - 2,826 -
EARNINGS ON INVESTMENTS 2 - - - -
MISCELLANEOUS - 301 - - -
TRANSFER FROM GENERAL
FUND - 4,000 - - -
TOTAL REVENUES 26,166 20,301 - 2,976 -
EXPENDITURES:
OPERATING SUPPLIES 26,430 15,374 - 2,826 -
TRAVEL & TRAINING - - - 150 -
TOTAL EXPENDITURES 33,184 15,374 - 2,976 -
NET REVENUES
(EXPENDITURES)(7,018) 4,927 - - -
BEGINNING BALANCE 2,183 (4,835) - 92 92
ENDING BALANCE (4,835)$ 92$ -$ 92$ 92$
STATEMENT OF REVENUES AND EXPENDITURES
Page 120 of 139
GOOD NEIGHBOR FUND
Actual Actual Budget Estimated Budget
2013 2014 2015 2015 2016
REVENUES:
EARNINGS ON INVESTMENTS 7$ 11$ -$ 10$ -$
DONATIONS 300 - - 110 -
TOTAL REVENUES 307 11 - 120 -
EXPENDITURES:
COMMUNITY RELATIONS 666 - - - 2,500
TOTAL EXPENDITURES 666 - - - 2,500
NET REVENUES
(EXPENDITURES)(359) 11 - 120 (2,500)
BEGINNING BALANCE 2,829 2,470 2,479 2,481 2,601
ENDING BALANCE 2,470 2,481 2,479 2,601 101
STATEMENT OF REVENUES AND EXPENDITURES
Page 121 of 139
CAPITAL PROJECT FUNDS 2016
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 $5,000), 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 122 of 139
CAPITAL PROJECT FUND
2015 Financial Activity
Projects for 2015 and the estimated completion costs are as follows:
CAPITAL PROJECT FUNDS: 2015 2015
Adopted
Budget
Estimated
Budget
PUBLIC WORKS - TRAFFIC DIVISION
PAVEMENT MARKINGS
Pavement Markings - Replace pre-marked Thermo (Area #2) $13,000 $13,000
Pavement Markings - 3800 University Blvd. Restriping (School Area) $9,000 $8,000
Pavement Markings - City Center Intersection Striping $5,000 $5,000
Total Traffic Division $27,000 $26,000
PUBLIC WORKS FACILITES
Replace gate opener at PW Ops $9,000 $9,000
Replace gate opener at PW Fleet $4,500 $4,500
Replace gates at PW Ops and Fleet $7,500 $7,500
Replace Metal Fences at Public Works Maintenance Yard $5,000 $5,000
Replace wall A/C units in PW Traffic and Fleet offices $3,000 $3,000
Block Enclosure Around CPE Transformers at Public Works $10,000 $10,000
Heaters in Fleet Maintenance Bay $6,000 $6,000
Total Public Works Facilities $45,000 $45,000
PARKS / SENIOR SERVICES FACILITIES
Replace wall pack lighting for pool at WUPRC with LED lighting $8,000 $8,000
Replace 5-ton air handler @ Comm. Bldg. (auditorium) $3,000 $3,000
Replace 5-ton air handler @ Comm. Bldg. (Director's office) $3,000 $3,000
Replace (2) 3-ton air handlers at Scout House (electric heat) $4,000 $4,000
Scout House Flooring - epoxy paint floor $5,000 $2,500
Total Public Works Facilities $23,000 $20,500
TOTAL CAPITAL IMPROVEMENT FUND $95,000 $91,500
Page 123 of 139
2016 Appropriations
Projects planned for 2016 are listed in the table below. As each project is approved,
funding from the Capital Reserve Fund will be allocated.
CAPITAL PROJECT FUNDS 2016
Budget
CITY HALL / PD FACILITIES:
Admin. Conference Room/Jury Room Sound Masking $5,000
Total City Hall / PD Facility Improvements $5,000
PUBLIC WORKS - TRAFFIC DIVISION
Pavement Markings - Stop Bar Replacement Program (Area #3) $13,000
Traffic Signals Battery Backup Replacement (All Signals) $7,500
Total Public Works Traffic Division Improvements $20,500
PUBLIC WORKS FACILITY
Animal Control Shelter $200,000
Replace Traffic Control Office HVAC $5,000
Connect All Generators to Network $13,000
Total Public Works Facility Improvements $218,000
PARKS / SENIOR SERVICES FACILITIES:
Replace Comm. Building / Senior Services HVAC Unites (qty 2) $15,000
WURC HVAC Software Upgrade $5,000
WURC Locker Room Floor Refinishing $20,000
Replace Community Building's Electrical Panel $3,000
WURC Garage Door Repairs $4,000
Library Improvements $300,000
Total Parks / Senior Services Improvements $347,000
TOTAL CAPITAL PROJECT FUND $590,500
Page 124 of 139
CAPITAL PROJECT FUND
Actual Actual Budget Estimated Budget
2013 2014 2015 2015 2016
REVENUES:
STATE GRANT $ - $ - $ - $ - $ -
EARNINGS ON INVESTMENTS
370 1,312 - 900 -
TRANSFER FROM GENERAL
FUND 98,800 252,500 - - -
TRANSFER FROM CAPITAL
RESERVE FUND 166,596 264,996 10,991 10,991 -
TOTAL REVENUES 265,766 518,808 10,991 11,891 -
EXPENDITURES
PROFESSIONAL SERVICES - 78,765 10,991 54,891 -
OTHER CONSTRUCTION COSTS
154,146 278,812 95,000 195,066 -
TOTAL EXPENDITURES 154,146 357,577 105,991 249,957 -
BEGINNING BALANCE 27,264 138,884 183,284 300,115 62,049
ENDING BALANCE 138,884$ 300,115$ 88,284$ 62,049$ 62,049$
STATEMENT OF REVENUES AND
Page 125 of 139
CAPITAL PROJECT FUNDS 2016
TRANSPORTATION/DRAINAGE IMPROVEMENT FUND
The Transportation/Drainage Improvement fund accounts for funds used for transportation and
drainage projects that are reviewed, analyzed and prioritized no less than 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 allocated into small
sub-projects, some of which are expected to be completed in-house for greater economy and
efficiency. The primary funding source for these projects is The Metro Grant Fund.
2015 Financial Activity
Projects for 2015 and the estimated completion costs are as follows:
TRANSPORTATION/ DRAINAGE FUND 2015 Adopted
Budget
2015 Estimated
Budget
Inspection of Buffalo Speedway Storm Sewers $ 65,000 $ 65,000
Poor Farm Ditch Outfall 157,000 157,000
Misc. Transportation and Drainage Improvements 38,000 38,000
TOTAL $ 260,000 $ 260,000
2016 Appropriations
Projects planned for 2016 are as follows:
TRANSPORATION/ DRAINAGE FUND
2016
Budget
Clean and Inspect Storm Major Storm Sewer Channels $70,000
City Hall / Police Dept. Parking Lot Expansion Joints Resealing $4,000
TOTAL $74,000
Page 126 of 139
Actual Actual Budget Estimated Budget
2013 2014 2015 2015 2016
REVENUES
EARNINGS ON INVESTMENTS $ 1,210 $ 2,782 $ 500 $ 1,200 $ -
TRANSFER FROM METRO GRANT
FUND 381,397 258,996 500,000 525,000 500,000
TOTAL REVENUES 382,607 261,778 500,500 526,200 500,000
EXPENDITURES
PROFESSIONAL SERVICES 9,350 62,625 65,000 600 -
CONSTRUCTION COSTS 18,885 585,902 194,500 157,500 74,000
OTHER CONSTRUCTION COSTS
- - - - -
CONTINGENCY - - 241,000 103,000 -
TOTAL EXPENDITURES 28,235 648,526 500,500 261,100 74,000
BEGINNING BALANCE 434,424 788,796 - 402,048 667,148
ENDING BALANCE 788,796$ 402,048$ -$ 667,148$ 1,093,148$
TRANSPORTATION IMPROVEMENT FUND (DRAINAGE FUND)
STATEMENT OF REVENUES AND EXPENDITURES
Page 127 of 139
CAPITAL PROJECT FUNDS 2016
CAPITAL RESERVE FUND
In 2015, $79,300 was transferred from the General Fund and an additional $500,000 is
planned to be transferred from the General Fund in 2016. 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.
Page 128 of 139
CAPITAL RESERVE FUND
Actual Actual Budget Estimated Budget
2013 2014 2015 2015 2016
REVENUES
EARNINGS ON INVESTMENTS
$ 916 $ 1,302 $ - $ - $ -
TRANSFER FROM GENERAL
FUND 200,004 215,004 79,300 79,300 500,000
TOTAL REVENUES 200,920 216,306 79,300 79,300 500,000
EXPENDITURES
UNFORESEEN EXPENDITURES
- 25,372 - 11,869 -
TRANSFER TO CAPITAL
PROJECTS FUND 166,596 264,996 10,991 10,991 -
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND
43,675 - - - -
TOTAL EXPENDITURES 210,271 290,368 10,991 22,860 -
BEGINNING BALANCE 364,882 355,531 286,531 281,469 337,909
ENDING BALANCE 355,531$ 281,469$ 354,840$ 337,909$ 837,909$
STATEMENT OF REVENUES AND EXPENDITURES
Page 129 of 139
CAPITAL PROJECT FUNDS 2016
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 2015 anticipated ending fund balance is $734,790,
with 2016 adding $955,000 from the Water and Sewer Fund for such projects.
The projects in the 2013 and 2014 budgets, the automated meter reading project ($1.9
million), ground storage tank rehabilitation ($690,000), Ruskin/West College
comprehensive infrastructure rehabilitation ($228,320), lift station renovations
($255,000) and wastewater treatment plant screw pump replacement ($1.08 million) are
underway.
2015 Financial Activity
The projects in the 2015 budget are a continuation of projects started, but not completed
in 2014 and an additional appropriation of $1.225 million. These projects and the
estimated completion costs are listed in the table below:
WATER & SEWER CAPITAL RESERVE
FUND
2014 & 2015
Adopted Budgets
2015 Estimated
Budget
Milton 1.5 MG GST & .4 MG GST Rehabilitation $ 450,000 $ 750,000
Lift Stations Renovations 1 - 7 (not submitted last
year) - 255,000
Automated Meter Reading (AMR) 1,980,000 1,980,000
Milton Street Pump Station Fence 25,000 25,000
No. 9 Water Well - Rehabilitation 325,000 100,000
Replace 2nd Belt Press Filter 425,000 125,000
TOTAL $ 3,205,000 $ 3,235,000
Page 130 of 139
CAPITAL PROJECT FUNDS 2016
2016 Appropriations
Projects planned for 2016 are as follows:
WATER & SEWER CAPITAL RESERVE FUND 2016
Budget
No. 9 Water Well - Rehabilitation $ 225,000
Replace 2nd Belt Press Filter 300,000
Lift Stations Renovations 8 - 12 275,000
Milton Pump Station Climate Control 15,000
Replace PW Operations Air Handler 4,000
Public Works Yard Fence Replacement 30,000
TOTAL $ 849,000
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 131 of 139
Actual Actual Budget Estimated Budget
2013 2014 2015 2015 2016
REVENUES:
EARNINGS ON INVESTMENTS 5,616$ 15,366$ 8,000$ -$ -$
TRANSFER FROM WATER & SEWER
FUND 1,899,996 1,899,996 1,200,000 1,200,000 955,000
TOTAL REVENUES 1,905,612 1,915,362 1,208,000 1,200,000 955,000
PROJECT EXPENDITURES:
WATER WELL REHABILITATION 56,615 - - - -
LIFT STATION RENOVATIONS - - - 255,000 -
WASTEWATER TREATMENT PLANT
SCREW PUMP REPLACEMENT 56,731 1,031,830
AUTOMATED METER READING - 771,312 - 1,980,000 -
RUSKIN STREET REHABILITATION - 232,045 - - -
MILTON STREET PUMP STATION
TANK PAINTING - - 450,000 750,000 -
WATER WELL REHABILITATION - - 325,000 100,000 -
BELT FILTER PRESS REPLACEMENT - - 425,000 125,000 -
MILTON STREET FENCE
REPLACEMENT - - 25,000 25,000 -
LIFT STATION RENOVATIONS 8-12 275,000
MILTON STREET PUMP STATION
CLIMATE CONTROL 15,000
AIR HANDLER REPLACEMENT 4,000
YARD FENCE REPLACEMENT 30,000
TOTAL EXPENDITURES 113,346 2,035,187 1,225,000 3,235,000 324,000
BEGINNING BALANCE 1,097,348 2,889,614 1,000,315 2,769,790 734,790
ENDING BALANCE 2,889,614$ 2,769,790$ 983,315$ 734,790$ 1,365,790$
WATER AND SEWER CAPITAL PROJECTS
STATEMENT OF REVENUES AND EXPENDITURES
Page 132 of 139
City of West University Place
Harris County, Texas
Ordinance No. 2012
AN ORDINANCE APPROVING AND ADOPTING A BUDGET FOR THE FISCAL
YEAR BEGINNING JANUARY 1, 2016 AND ENDING DECEMBER 31, 2016;
APPROPRIATING FUNDS FOR SUCH BUDGET AND CONTAINING FINDING
AND PROVISIONS RELATING TO THE SUBJECT.
WHEREAS, as required by the City Charter and state law, the City Manager has
prepared and submitted to the City Council a budget with estimate of expenditures and
revenue of all city departments and activities for the year beginning January 1, 2016 and
ending December 31, 2016; and
WHEREAS, such budget has been timely filed with the City Secretary, the City
Council has had sufficient time to review and revise such budget and notice of a public
hearing upon such budget has been duly given; and
WHEREAS, a public hearing has been held, and all taxpayers and interested persons
were provided an opportunity to attend and participate in such hearing; and
WHEREAS, public participation, input and suggestions regarding the budget have
been received and considered by the City Council, and the City Council has made changes as
the City Council considers warranted by law in the best interest of the municipal taxpayers,
and the City Council has found and determined that the budget adopted by this ordinance
does not allow expenditures during the budget period in excess of funds estimate to be on
hand during the same period;
NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF WEST UNIVERSITY PLACE, TEXAS:
Section 1. The matters and facts set out in the preamble of this ordinance are found
and determined to be true and correct and are hereby approved and adopted by the City
Council.
Section 2. That the budget estimate of the revenues of the City of West University
Place and the expenses of conducting the affairs thereof for the ensuing fiscal year, beginning
January 1, 2016 and ending December 31, 2016, as finally submitted to the City Council by
Page 133 of 139
the City Manager of said City (a 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 1, 2016, and ending December 31, 2016.
Section 3. That the sum of EIGHTEEN MILLION FIVE HUNDRED SIXTY
THOUSAND FIVE HUNDRED SIXTY -THREE AND NO /100 DOLLARS ($18,560,563) is
herby appropriated out of the General Fund for the payment of operating expenses and capital
outlay of the City Government.
Section 4. That the sum of EIGHT MILLION ONE HUNDRED TEN THOUSAND
FIFTY AND NO /100 DOLLARS ($8,110,050) is herby appropriated out of the General Fund
Debt Service for the purpose of paying the accruing interest and redeeming the Serial Bonds
as they mature on the General Fund Debt Service Bonds.
Section 5. That the sum of SEVEN MILLION EIGHT HUNDRED SIXTY -TWO
THOUSAND ONE HUNDRED SIXTY AND NO 1100 DOLLARS ($7,862,160) is hereby
appropriated out of the Water and Sanitary Sewer System for the payment of operating
expenses and capital outlay and for the purpose of paying the accruing interest and redeeming
the Serial Bonds as they mature on the Water and Sanitary Sewer Fund Debt Service Bonds.
Section 6. That the sum of ONE MILLION EIGHT HUNDRED SIXTY -EIGHT
THOUSAND THREE HUNDRED AND NO /100 DOLLARS ($1,868,300) is hereby
appropriated out of the Solid Waste Fund for the payment of operating expenses and capital
outlay of the municipally owned Solid Waste Collection System.
Section 7. That the sum of TWO MILLION FIVE HUNDRED FIFTY -SEVEN
THOUSAND THREE HUNDRED AND NO 1100 DOLLARS ($2,557,300) is hereby
appropriated out of the Employee Benefit Fund for the payment of operating expenses for the
health benefits of the employees.
Section 8. That the sum of ONE HUNDRED SIXTY -FOUR THOUSAND AND
NO 1100 DOLLARS ($164,000) is hereby appropriated out of the Vehicle Replacement Fund
for the capital outlay for Vehicle Replacement Activities.
Page 134 of 139
Section 9. That the sum of ONE MILLION FIVE HUNDRED NINE THOUSAND
ONE HUNDRED FIFTY AND NO 1100 DOLLARS ($1,509,000) is hereby appropriated out
of the Technology Management Fund for operating expenses and capital outlay for
Technology Fund Activities.
Section 10. That the sum of ONE HUNDRED FIFTEEN THOUSAND SEVEN
HUNDRED AND NO /100 DOLLARS ($115,700) is hereby appropriated out of the
Equipment Replacement Fund for operating expenses and capital outlay for Technology Fund
Activities.
Section 11. That this ordinance approving and adopting the Budget is made in all
things in accordance with the terms and provisions of the City Charter of the City of West
University Place, Texas and the laws of the State of Texas and shall be interpreted and
construed in compliance therewith.
Section 12. All ordinances and parts of ordinances in conflict herewith are hereby
repealed to the extent of the conflict only.
Section 13. If any word, phrase, clause, sentence, paragraph, section or other part of
this ordinance or the application thereof to any person or circumstance, shall ever be held to
be invalid or unconstitutional by any court of competent jurisdiction, neither the remainder of
this ordinance, nor the application of such word, phrase, clause, sentence, paragraph, section,
or other part of this ordinance to any other persons or circumstances, shall be affected
thereby.
Section 14. The City Council officially finds, determines and declares that a
sufficient written notice of the date, hour, place and subject of each meeting at which this
ordinance was discussed, considered, or acted upon was given in the manner required by the
Open Meetings Act, Chapter 551, Texas Local Government Code, as amended, and that each
such meeting has been open to the public as required by law at all times during such
discussion, consideration and action. The City Council ratifies, approves and confirms such
notices and the contents and posting thereof.
Section 15. After adoption of the Budget, the City Manager shall provide for the
filing of a true copy of the Budget (and each amendment) in the office of the County Clerk of
Page 135 of 139
Harris County, Texas.
Section 15. This ordinance shall become effective upon adoption and signature.
PASSED, APPROVED, ADOPTED AND SIGNED ON, this 19 °' day of October, 2015.
Voting Aye: ',jhgLa
Voting No: (Z. Ll yAbsent: /J o n.1 e
SIGNED:
Susan Sample, Mayor
Li'y, 6AL4l, rri i , TW-I)O*
s
6
ATTEST
Thelma Lenz, City Secretary
RECOMMENDED: REVIEWED:
M. hri er Peifer, Interim City Manager Alan Petrov, City Attorney
Page 136 of 139
City of West University Place
Harris County, Texas
Ordinance No. 2013
AN ORDINANCE LEVYING AND ASSESSING AD VALOREM TAXES FOR TAX
YEAR 2015; CONFIRMING AND GRANTING EXEMPTIONS; CONTAINING
FINDINGS AND PROVISIONS RELATING TO THE SUBJECT; AND DECLARING
AN EMERGENCY.
WHEREAS, The City of West University Place, Texas (the "City ") has bonds
outstanding which are payable from ad valorem taxes; and
WHEREAS, although the ordinances authorizing such bonds contain general
levies of taxes, it is necessary for the City Council to fix a specific rate of tax for tax
year 2015, based on the City's appraisal rolls for tax year 2015 which have been
prepared, reviewed and certified by the Harris County Appraisal District; and
WHEREAS, the 2015 tax rate must not only provide funds sufficient for debt
service on the City's bonds, but must also provide for maintenance and operation of
the City;
WHEREAS, the assessor and collector of the City ( "Assessor') has certified
an anticipated collection rate to the City Council, has performed the calculations
required by Section 26.04 of the Texas Tax Code, has reported the tax rate and
other information required to be reported to the City Council and has published the
information required to be published, having been designated to do so by the City
Council; and
WHEREAS, all other preparatory steps for the adoption of a tax rate have
been taken, as required by law;
NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF WEST UNIVERSITY PLACE, TEXAS:
Section 1. The matters and facts set out in the preamble of this ordinance
are found and determined to be true and correct, and the City Council adopts,
confirms, and ratifies all of the calculations, publications, notices, and other
preparatory steps preceding the consideration of this ordinance.
Section 2. The City Council hereby levies, assesses an adopts the following
tax rate per $100 valuation for tax year 2015, such tax being levied and assessed
Page 137 of 139
upon all property subject to taxation by the City:
0.18321 For the purposes of maintenance and operations
0.14858 For the purposes of debt service
0.33179 Total tax rate.
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 5.73 PERCENT AND WILL
RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME
BY APPROXIMATELY $ -10.35
Section 3. Such tax is hereby levied and assessed in accordance with the
terms and provisions of Article VIII of the City Charter and the Constitution and laws
of the State of Texas, and such levy and assessment are made to provide funds for
the 2016 budget of the City for the purposes indicated, including maintenance,
operations and debt service for that budget period. However, this section does not
prohibit the use of tax proceeds for other lawful purposes.
Section 4. The Assessor is hereby directed to assess and collect taxes on all
property subject to taxation by the City on the basis of 100% of the assessed
valuation thereof at the rate set by this ordinance. The taxes levied hereby shall be
delinquent after January 31, 2016.
Section 5. The Finance Director or designee for the City of West University
Place is hereby appointed auditor of any refunds of overpayments or erroneous
payments under the terms of Section 31.11(a) of the Texas Property Tax Code.
Section 6. The City Council hereby confirms and re- grants the following
exemptions, subject to the legal requirements 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.
B) The statutory exemption for each disabled veteran.
Section 7. All ordinances and parts of ordinances in conflict herewith are
hereby repealed to the extent of the conflict only.
Page 138 of 139
Section 8. If any word, phrase, clause, sentence, paragraph, section or other
part of this ordinance or the application thereof to any person or circumstance, shall
ever be held to be invalid or unconstitutional by any court of competent jurisdiction,
neither the remainder of this ordinance, nor the application of such word, phrase,
clause, sentence, paragraph, section, or other part of this ordinance to any other
persons or circumstances, shall be affected thereby.
Section 9. The City Council officially finds, determines and declares that a
sufficient written notice of the date, hour, place and subject of each meeting at which
this ordinance was discussed, considered, or acted upon was given in the manner
required by the Open Meetings Act, Chapter 551, Texas Local Government Code,
as amended, and that each such meeting has been open to the public as required
by law at all times during such discussion, consideration and action. The City
Council ratifies, approves and confirms such notices and the contents and posting
thereof.
Section 10. The public importance of this measure and the requirements of
the law create an emergency and an urgent public necessity requiring that this
Ordinance be passed and take effect as an emergency measure, and a state of
emergency is hereby declared, and this Ordinance is accordingly passed as an
emergency measure and shall take effect immediately upon adoption and signature.
PASSED, APPROVED, ADOPTED AND SIGNED ON, this 19h day of
October, 2015.
SIGNED:
Stdsan V. Sample,Vayor Q \
RECOMMENDED:
M. Cjiy#[rpher Peifer, Interim City Manager
rexas
Lenz, City Secretary
REVIEWED:
Ile
Alan Petrov, 6ity Attorney
Page 139 of 139