HomeMy WebLinkAbout2017 Operating BudgetCity of West University Place
Fiscal Year 2017
Budget Cover Page
October 17, 2016
This budget will raise more revenue from property taxes than last year's
budget by an amount of $538,445, which is a 2.97 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 $227,085.
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
Tax Year 2016 Tax Year 2015
Property Tax Rate: $0.31680/100 $0.33179/100
Effective Tax Rate: $0.31119/100 $0.32388/100
Effective Maintenance & Operations Tax Rate: $0.17184/100 $0.17328/100
Rollback Tax Rate: $0.31681/100 $0.33572/100
Debt Rate: $0.13359/100 $0.14858/100
Total debt obligation for City of West University Place secured by property
taxes: $61,097,269
CITY OF WEST UNIVERSITY PLACE
2017
OperaƟng
Budget
TABLE OF CONTENTS 2017
PAGE
Introduction
City Manager’s Budget Message.……………...………………………………………. 5
Organization Chart……………………………………………………………………... 17
Budget Summaries
Comparison of 2016 Adopted Budget to 2017 Proposed Budget……………………… 19
2017 Budget at a Glance……………………………………………………………….. 20
2016 Estimated at a Glance…………………………………………………………….. 21
2017 Budget at a Glance – Personnel Costs….………………………………………... 22
2016 Estimated at a Glance – Personnel Costs………………………………………… 22
2016 Combined Summary of Revenues, Expenditures and Fund Balance/Retained
Earnings…………………………………………………………………………………
23
General Fund
Summary Discussion………………………………………………………………...…. 24
Administration…………………………………………………………………………. 33
Finance……………………………………………………………………………......... 37
Police…………………………………………………………………………………… 42
Fire……………………………………………………………………………………... 46
Public Works…………………………………………………………………………… 49
Parks and Recreation…………………………………………………………………… 60
Transfers………………………………………………………………………………... 68
Debt Service Fund
Summary Discussion…………………………………………………………………… 69
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
Vehicle Replacement Fund…………………………………………………………….. 97
Technology Management Fund………………………………………………………… 101
Equipment Replacement Fund…………………………………………………………. 105
Employee Benefit Fund………………………………………………………………… 110
Special Revenue Funds
Summary Discussion…………………………………………………………………... 112
Parks Donation Fund…………………………………………………………………… 113
Friends of West University Parks Fund………………………………………………... 114
Court Technology Fund………………………………………………………………... 115
Tree Replacement Fund………………………………………………………………... 116
Court Security Fund……………………………………………………………………. 117
METRO Grant Fund…………………………………………………………………… 118
Police Forfeited Property Fund………………………………………………………… 119
Police Training Fund…………………………………………………………………… 120
Fire Training Fund……………………………………………………………………... 121
Good Neighbor Fund…………………………………………………………………… 122
Capital Projects Funds
Summary Discussion……………………………………………………………………123
Capital Project Fund……………………………………………………………………. 124
Capital Reserve Fund…………………………………………………………………... 125
Transportation (Drainage) Improvement Fund………………………………………… 126
Water and Sewer Capital Projects Fund………………………………………………... 127
Ordinances
Adopting 2017 Budget.……………………………………………………………….... 128
Levying and Assessing Ad Valorem Taxes for 2016….………….……………………. 132
CITY OF WEST UNIVERSITY PLACE
ANNUAL BUDGET
2017
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 2017 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 2017 Annual Operating Budget functions as a tool, formally communicating the City’s financial
and operating plan for the coming year.
FORMAT
The 2017 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 2017 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 2017. 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 2017. Detailed schedules compare the department’s
finances over several years, plus information about staffing.
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October 17, 2016
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 2017 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 and security our residents expect and enjoy with
a tax rate reduction of $0.015 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 several years to improve the efficiency and
effectiveness of our operations. This budget maintains service in prioritized areas, addresses
major capital needs for the city and maintains reserves for future capital needs that are unknown
or unable to be solidified at budget time.
This budget recommends a tax rate one and one half 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 $101.25 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 1, 2016 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 is 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 135 To Table of Contents
2017 BUDGET SUMMARY
The 2017 budget anticipates approximately $43.96 million in fund sources, approximately
$44.16 million in fund uses, which includes $7.1 million of internal transfers. Revenue of
$18.68 million from property taxes will be $0.68 million or 3.77 percent more than the 2016
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 2016 estimates. License, permits & fees and fines & forfeitures are
budgeted slightly higher than the 2016 estimates and 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
decrease due to conservative estimates in parks and recreation revenue. Other revenues,
primarily consisting of investment income, bond proceeds, recycling revenue, rental income and
Southside Place expense sharing allocations, are expected to decrease significantly from 2016 to
2017 due to $3.17 million of refunding bond proceeds received in 2016. There is a
corresponding payment to the refunded bond escrow, making this transaction a net zero in the
debt service fund.
Total 2017 projected expenditures of $44.16 million are up compared to the 2016 budget of
$41.7 million. The total includes operating expenditures of $26.3 million, capital outlay of $2.1
million, debt payment of $8.9 million and transfers out of $7.1 million. The overall increase is
primarily attributable to the addition of two patrol officers, one emergency telecommunications
operator; the pilot program for installation of security cameras at two designated intersections;
the full year funding of the updates to the compensation plan as approved in the 2016 budget; the
continuation of the council approved compensation plan, which includes a 1% structure and
salary adjustment on January 1 as well as an average 2.1% merit increase on anniversary date;
and a slight increase in the full funding rate for TMRS contributions.
SOURCES
This budget projects income sources of $43.96 million available to fund 2017 expenditures The
total includes $20.98 million in property, sales and franchise taxes; $1.58 million in licenses,
permits and fees; $0.73 million in intergovernmental revenue; $1.10 million in recreation use
fees; $0.12 million in fines; $8.89 million in water, sewer and solid waste service charges; $2.59
million in employee benefit charges to other departments and $0.43 million in charges to current
and retired employees for health benefits; $0.12 million in rents; $0.33 million in miscellaneous
revenue and $7.07 million in transfers in. Excluding the 2016 debt service refunded bond
proceeds, this is about $1.08 million or 2.5 percent more than the 2016 revised budget estimate.
Total General Fund revenues, projected at about $18.18 million, are approximately 12.03 percent
above the 2016 revised estimate. This is primarily a result of the reduction of the 2016 transfer
from the water & sewer fund to the general fund to maintain the water & sewer fund balance at
the 10% reserve requirement. The transfer to the general fund is restored in the 2017 budget and
will be evaluated for continuation in future budgets. Additionally, there is an increase in
property tax revenue for 2017, resulting from an approximate 7.79 percent increase in property
values for tax year 2016.
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Major Funds 2016 Estimated 2017 Budget Change
%
Change
Property Tax $ 18,002,580 $ 18,680,542 $ 677,962 3.77%
Other Taxes 2,263,900 2,281,500 17,600 0.78%
Licenses, Permits & Fees 490,800 498,200 7,400 1.51%
Fines & Forfeitures 116,600 118,300 1,700 1.46%
Charges for Services 11,217,240 10,906,050 (311,190) -2.77%
Other Revenue 3,787,636 598,146 (3,189,490) -84.21%
Transfers 1,708,063 2,944,954 1,236,891 72.41%
Total Revenues $ 37,586,819 $ 36,027,692 $ (1,559,127) -4.15%
Property Taxes
This budget recommends reducing the city’s current ad valorem property tax rate to $0.31680
per $100 assessed valuation, which is 1.80 percent above the Effective Tax Rate of $0.31119
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 $0.13123 per $100 assessed
valuation is $0.01735 or 11.68 percent lower than the 2015 debt service rate of $0.14858. 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
increase $0.00236, or 1.29 percent, to $0.18557 per $100 assessed valuation.
Comparison of Property Taxes: Tax Years 2016 vs. 2015
FY 2017 / TY 2016 FY 2016 / TY 2015
Monthly
Increase/
(Decrease)
Levy Rate/
$100
Monthly
Cost /
Typical
Family
Levy Rate/
$100
Monthly
Cost /
Typical
Family
Maintenance &
Operations $0.18557 $167.49 $0.18321 $153.23 $14.26
Debt Service $0.13123 $118.44 $0.14858 $124.26 ($5.82)
$0.31680 $285.93 $0.33179 $277.49 $8.44
Average residence
homestead taxable value $1,083,056 $1,003,607
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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 has not been considered in this budget document.
Property Tax
51.85%
Other Taxes
6.33%
Licenses,
Permits &
Fees
1.38%
Fines &
Forfeitures
0.33%
Charges for Services
30.27%
Other Revenue
1.66%
Transfers
8.17%
2017 Revenues - General, Debt Service, Water
& Sewer and Solid Waste Funds
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EXPENDITURES
The 2017 budget proposes total expenditures of $37.43 million for the city’s four major funds. It
devotes $14.31 million, or 38.2 percent, to personnel; $8.27 million, or 22.1 percent, to operating
expenditures; $517,600, or 1.4 percent, to capital purchases; $4.21 million, or 11.3 percent, to
operating and capital transfers; and $10.12 million, or 27.0 percent, to debt service on the city’s
outstanding bonds. An additional $1.06 million is budgeted for expenditures in the Capital
Improvements Funds.
2016 Estimated 2017 Budget Change % Change
Personnel $ 12,314,450 $ 14,312,870 $ 1,998,420 16.23%
Other Operating 7,745,607 8,269,525 523,918 6.76%
Total Operating 20,060,057 22,582,395 2,522,338 12.57%
Capital Outlay 193,625 517,600 323,975 167.32%
Transfers 4,494,806 4,212,900 (281,906) -6.27%
Debt Service 14,053,651 10,117,272 (3,936,379) -28.01%
Total Expenditures $ 38,802,139 $ 37,430,167 $ (1,371,972) -3.54%
Personnel
35.7%
Operating
27.3%
Capital
0.7%
Transfers
9.8% Debt Service
25.4%
2017 Expenditures - General , Debt Service,
Water & Sewer and Solid Waste Funds
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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 $19.73 million is about $1.18 million, or
6.34%, above the 2016 budget. The increase is primarily attributable to compensation and
benefits costs ($1,054,587). Included in the 2017 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. (no change)
$331,300 Vehicle Replacement
Fund
Provide cash basis funding for replacement vehicles.
($4,700 decrease)
$1,301,100 Technology
Management Fund
Provide operating funds for the centralization and
management of city-wide technology needs ($29,500
decrease)
$851,700 Equipment
Replacement Fund
Provide cash basis funding for the purchase of high dollar
equipment routinely used by the city ($14,300 decrease)
The net increase in personnel is attributable to the annualization of the pay-for-performance
salary increase, up to 3%, effective on anniversary dates, to continue the city’s recruitment
strategy to the 75th percentile that was approved in the 2016 budget. Additionally, this budget
includes a 1% structure adjustment and salary increase as of January 1 and a pay-for-
performance salary increase, up to 2.1%, effective on anniversary dates.
ADMINISTRATION
6.69%
FINANCE
11.53%
POLICE
25.70%
FIRE
18.01%
PUBLIC WORKS
16.59%
PARKS &
RECREATION
18.95%
TRANSFERS OUT
2.53%
2017 Budget by Department
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Debt Service Fund – In 2017, the city will pay $8,923,718 of debt service and fiscal agent fees, a
increase of $813,668 or 10.03%, from 2016. The majority of this increase is due to water &
sewer related debt that was refunded in early 2016 and reissued as a Certificate of Obligation
paid out of the general debt service fund. There is a corresponding increase in the transfer from
water & sewer account to offset this expenditure increase. Funding debt service payments
requires an ad valorem tax rate of $.13123 per $100 of assessed value in tax year 2016, a
decrease of 11.68% or $0.01735 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 2016.
Water and Sewer Fund – This fund’s total budget of $7.22 million is $642,106 or 8.17%, lower
than the 2016 budget. The system Operations and Finance - Utility Billing divisions, are
appropriated at $6,026,500, including $1,545,500 transferred to the General Fund to reimburse
for costs it incurs on behalf of the water and sewer fund. The transfer to the Water & Sewer
Capital Projects Fund is eliminated for 2017 and will be reassessed with the results of the 2016
water & sewer rate study results to be received in late 2016 or early 2017. 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 $1,193,554 (principal, interest and fiscal agent
fees) on outstanding bonds. Portions of the 2001-A and 2001-B revenue bonds were refunded in
September 2010. The remaining 2005 revenue bonds were refunded in January 2016. These two
refunding bond issues effectively lowered the annual debt service requirements for the Water and
Sewer Fund. The debt service payments 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 bonds.
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 increases 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. The results of the 2016 water and wastewater rate study, expected to be
received in late 2016 or early 2017, will help the city determine the rates and the rate structure
that 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
$1,553,200, a decrease of $315,100 or 16.87%, over the prior year budget. The decrease is
primarily attributable to the reduction of the indirect cost allocation transfer to the general fund
in 2017. This transfer was reduced in order to restore the 10% fund reserve that was eliminated
in the 2015 budget. Additionally, the reduction in the transfer to the general fund eliminated the
need for a solid waste rate increase in 2017. Future cost increases will potentially require rate
increase in future years.
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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. Revenue in the amount of $2.59 million
are expected from operating funds, plus $432,000 from employee/retiree contributions and other
miscellaneous earnings. Expenditures for the employee benefit fund are expected to be $3.18
million, a $620,100 (24.25 percent) increase over the amount budgeted in 2016. This budget
includes estimations for increases in medical benefit premiums for 2017 ($406,600), employee
tuition reimbursements ($22,500), compensation study consultants ($44,500) and known
employee retirements ($146,500).
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 2017, expenditures are expected to be $81,000 which is the refurbishment of
three public works vehicles, and replacement of a 1992 utility trailer and 1990 Kubota trailer.
Future years’ replacements are shown in the Vehicle Replacement Fund section of this budget
document.
Technology Management Fund – Since 2007, the management of the city’s funding of critical
technology is financed through the technology management fund. In 2017, managing,
supporting and replacing computers, networks, and communication equipment are expected to
cost $1,441,780. This is approximately a $60,220, or 4.01 percent, decrease from the prior year
budget, primarily attributable to the reduction of funding for technology projects outside the
normal course of technology business.
As with all of the internal service funds, the technology management fund is financed by charges
to operating funds.
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 2017 budget
transfers $851,700 to the ERF for the future equipment purchases. Purchases planned for 2017
include the replacement of traffic signal conflict monitors. Future years’ replacements are shown
in the Equipment Replacement fund section of this budget document.
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Employee Staffing
This budget increases the current staffing levels from 123 to 126 full-time equivalents (FTE).
The 2017 budget adds two patrol officers and one emergency telecommunications operator. 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.
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 1, 2016. The Texas Municipal Retirement
System (TMRS) funding rate is budgeted at 13.74 percent for 2017, which is slightly up from
13.01 percent in 2016. The actuarially determined contribution rate is based on the city’s plan
provisions in effect as of April 1, 2016 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.
DEPARTMENT 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
GENERAL FUND
Administration 4 4 5 5 5 5 5 5 6 6 6
Finance 8 8 7 7 6 6 6 5 5 5 5
Police 32 32 32 32 33 35 35 35 35 35 38
Fire 24 24 24 24 23 23 23 23 23 23 23
Public Works 20 19 19 21 20 20 20 19 18 18 18
Parks & Recreation 10 10 10 11 11 11 11 11 12 12 12
TECHNOLOGY MANAGEMENT FUND
Administration 2 3 3 3 3 3 3 3 4 4 4
WATER & SEWER FUND
Finance - - - - 2 2 2 2 2 2 2
Operations 14 12 12 12 12 12 12 12 12 11 11
SOLID WASTE FUND
Operations 7 7 7 7 8 8 8 6 6 7 7
Total City FTE's 121 119 119 122 123 125 125 121 123 123 126
Full-Time Equivalent (FTE) Position Summary
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The 2017 budget continues this compensation plan with a 1 percent structure and salary
adjustment on January 1 for most full time positions. Additionally, all employees could receive
a merit adjustment of up to 2.1 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.
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 Project Fund: The projects in the 2016 estimated budget are the
continuation of the projects started, but not completed in prior years and an additional
appropriation of $525,000 for wastewater treatment plant outfall relocation ($125,000),
Bissonnet water line replacement ($150,000) and a wastewater clarifier replacement ($250,000),
The continuation of prior year projects ($1,305,000) round out the estimated total expenditures
of $1,830,000 for 2016.
Projects planned for 2017 include additional funding for the lift station 8 – 12 renovations
($200,000), Bissonnet water line replacement ($250,000), a additional wastewater clarifier
replacement ($250,000) wastewater treatment plant aeration basin monitoring equipment
($20,000) and wastewater treatment plant fencing ($60,000) make up the $780,000 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 $5.89
billion, up approximately 84.52 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 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.
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These factors, plus consistent and conservative financial management led Standard and Poor’s to
grant the city a AAA credit ratings on a year-to-year basis. This extremely good credit rating
will help the city in these very uncertain financial times.
SUMMARY
This budget is sound and builds upon the carefully established financial policies of the city. This
budget is the policy statement for the city and was created from these perspectives:
The city is a service organization. The most important asset of any service organization is its
trained, motivated and properly led employees.
This budget recognizes the need to recruit, train, and retain a workforce capable of delivering
services at the quality and level West U citizens expect. The 2017 budget includes funding for
the 2016 updates to the compensation plan, including continuing city’s recruitment and retention
strategy of aligning salaries to the 75th percentile. The 2017 budget continues this compensation
plan with a 1 percent structure and salary adjustment on January 1 for most full time positions as
well as an average 2.1 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 2016. From that review, various fees were
recommended for increase as well as some housekeeping of the fee schedule. 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 2017 Budget meets this key standard.
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The City of West University Place, Texas
Mayor & City
Council
Appointed Boards,
Commissions, Judges
& Prosecutors
City Manager
Administration
Department
City Secretary
Human
Resources/Risk
Management
Information
Technology
Finance
Department
Accounting
Treasury
Municipal Court
Police
Department
Patrol
Support Services
Fire Department
Fire Prevention
Fire Suppression
Emergency
Medical
Services
Emergency
Management
Public Works
Department
Development
Services
Planning
General Services
Water & Sewer
Operations
Parks &
Recreation
Department
Park
Administration
Senior Services
Recreation
Park
Maintenance
City Attorney
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BUDGET SUMMARIES 2017
Page 18 of 135 To Table of Contents
2016 2017
Amount of
Increase
(Decrease)
Percent of
Increase
(Decrease)
Governmental Fund Types:
General Fund 18,556,963$ 19,733,195$ 1,176,232$ 6.34%
Debt Service Fund 8,110,050 8,923,718 813,668 10.03%
Total 26,667,013 28,656,913 1,989,900 7.46%
Enterprise Fund Types:
Water & Sewer Fund 7,862,160 7,220,054 (642,106) -8.17%
Solid Waste Management Fund 1,868,300 1,553,200 (315,100) -16.87%
Total 9,730,460 8,773,254 (957,206) -9.84%
Internal Service Fund Types:
Employee Benefit Fund 2,557,300 3,177,400 620,100 24.25%
Equipment Replacement Fund 115,700 5,600 (110,100) -95.16%
Vehicle Replacement Fund 164,000 81,000 (83,000) -50.61%
Technology Management Fund 995,700 908,380 (87,320) -8.77%
Total 3,832,700 4,172,380 339,680 8.86%
TOTAL ALL FUND TYPES 40,230,173$ 41,602,547$ 1,372,374$ 3.41%
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON
Comparison of 2016 Budget to 2017 Budget
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
2016 2017
General Fund
Debt Service Fund
Water & Sewer Fund
Solid Waste Management Fund
Employee Benefit Fund
Equipment Replacement Fund
Technology Management Fund
$‐
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
2016
2017
Page 19 of 135 To Table of Contents
General
Fund
Debt Service
Fund
Water & Sewer
Fund
Solid Waste
Fund Total
Revenues
Property Tax 10,956,827$ 7,723,715$ -$ -$ 18,680,542$
Other Taxes 2,281,500 - - - 2,281,500
Licenses, Permits & Fees 498,200 - - - 498,200
Fines & Forfeitures 118,300 - - - 118,300
Charges for Services 2,155,050 - 7,100,000 1,651,000 10,906,050
Other Revenue 417,646 37,500 140,000 3,000 598,146
Transfers 1,751,400 1,193,554 - - 2,944,954
Total Revenues 18,178,923$ 8,954,769$ 7,240,000$ 1,654,000$ 36,027,692$
Expenditures
Personnel 12,610,670$ -$ 1,171,000$ 531,200$ 14,312,870$
Operating 4,677,025 - 3,120,000 472,500 8,269,525
Capital 313,100 - 190,000 14,500 517,600
Transfers 2,132,400 - 1,545,500 535,000 4,212,900
Debt Service - 8,923,718 1,193,554 - 10,117,272
Total Expenditures 19,733,195$ 8,923,718$ 7,220,054$ 1,553,200$ 37,430,167$
Capital Improvement Funds
Capital Project Fund 200,000$
Transportation/Drainage Project Fund 75,000
Water & Sewer Capital Reserve Fund 780,000
1,055,000$
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON
2017 BUDGET AT A GLANCE
Personnel
38.2%
Operating
22.1%
Capital
1.4%
Transfers
11.3%
Debt Service
27.0%
2017 EXPENDITURES - GENERAL,
DEBT SERVICE, WATER & SEWER AND
SOLID WASTE FUNDS
Property Tax
51.9%Other Taxes
6.3%
Licenses,
Permits &
Fees
1.4%
Fines &
Forfeitures
0.3%
Charges for
Services
30.3%
Other Revenue
1.7%
Transfers
8.2%
2017 REVENUE -GENERAL, DEBT
SERVICE, WATER & SEWER AND SOLID
WASTE FUNDS
Page 20 of 135 To Table of Contents
General
Fund
Debt Service
Fund
Water & Sewer
Fund
Solid Waste
Fund Total
Revenues
Property Tax 9,958,080$ 8,044,500$ -$ -$ 18,002,580$
Other Taxes 2,263,900 - - - 2,263,900
Licenses, Permits & Fees 490,800 - - - 490,800
Fines & Forfeitures 116,600 - - - 116,600
Charges for Services 2,452,740 - 7,114,000 1,650,500 11,217,240
Other Revenue 430,826 3,208,000 146,810 2,000 3,787,636
Transfers 514,500 1,193,563 - - 1,708,063
Total Revenues 16,227,446$ 12,446,063$ 7,260,810$ 1,652,500$ 37,586,819$
Expenditures
Personnel 10,737,620$ -$ 1,178,400$ 398,430$ 12,314,450$
Operating 3,856,597 - 3,189,910 699,100 7,745,607
Capital 53,625 - 132,000 8,000 193,625
Transfers 3,032,806 - 904,500 557,500 4,494,806
Debt Service - 12,860,088 1,193,563 - 14,053,651
Total Expenditures 17,680,648$ 12,860,088$ 6,598,373$ 1,663,030$ 38,802,139$
Capital Improvements
Capital Project Fund 418,416$
Transportation Improvement Fund 74,000
Water & Sewer Capital Reserve Fund 507,000
999,416$
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON
2016 ESTIMATED AT A GLANCE
Personnel
31.7%
Operating
20.0%
Capital
0.5%
Transfers
11.6%
Debt Service
36.2%
2016 EXPENDITURES - GENERAL,
DEBT SERVICE, WATER & SEWER
AND SOLID WASTE FUNDS
Property Tax
47.9%
Other Taxes
6.0%
Licenses,
Permits &
Fees
13%
Fines &
Forfeitures
0.3%
Charges for
Services
29.8%
Other Revenue
10.1%
Transfers
4.5%
2016 REVENUES -GENERAL, DEBT
SERVICE, WATER & SEWER AND
SOLID WASTE FUNDS
Page 21 of 135 To Table of Contents
General
Fund
Water &
Sewer Fund
Solid Waste
Fund
Technology
Management
Fund Total
REGULAR WAGES 7,475,500$ 710,200$ 324,800$ 360,500$ 8,871,000$
PART-TIME WAGES 526,300 - - - 526,300
ON CALL 26,100 13,800 - 5,500 45,400
OVERTIME 547,000 80,000 25,700 8,500 661,200
LONGEVITY 53,050 8,400 2,800 1,900 66,150
TOTAL COMPENSATION 8,627,950$ 812,400$ 353,300$ 376,400$ 10,170,050$
HEALTH & DENTAL 1,361,900 158,300 81,600 58,400 1,660,200
TMRS 1,124,100 110,600 48,600 52,800 1,336,100
FICA 658,900 61,000 27,000 28,400 775,300
WORKERS COMPENSATION 100,700 12,200 15,400 1,700 130,000
ALLOWANCES 79,320 6,200 - 13,000 98,520
RETIREE BENEFITS 240,400 - - - 240,400
OTHER BENEFITS 395,100 8,600 4,300 2,700 410,700
EMPLOYEE RELATIONS 22,300 1,700 1,000 - 25,000
TOTAL BENEFITS 3,982,720$ 358,600$ 177,900$ 157,000$ 4,676,220$
12,610,670$ 1,171,000$ 531,200$ 533,400$ 14,846,270$
General
Fund
Water &
Sewer Fund
Solid Waste
Fund
Technology
Management
Fund Total
REGULAR WAGES 6,383,700 747,000 245,200 333,800 7,709,700
PART-TIME WAGES 471,800 - - - 471,800
ON CALL 19,200 12,000 - 5,200 36,400
OVERTIME 627,500 66,900 16,730 8,700 719,830
LONGEVITY 44,400 7,700 3,900 1,800 57,800
TOTAL COMPENSATION 7,546,600 833,600 265,830 349,500 8,995,530
HEALTH & DENTAL 943,700 145,500 62,400 49,400 1,201,000
TMRS 942,100 108,000 34,800 46,500 1,131,400
FICA 572,300 62,400 19,800 26,700 681,200
WORKERS COMPENSATION 86,600 11,300 10,700 1,600 110,200
ALLOWANCES 81,170 6,100 - 12,800 100,070
RETIREE BENEFITS 209,000 - - - 209,000
OTHER BENEFITS 334,600 10,000 4,400 3,400 352,400
EMPLOYEE RELATIONS 21,550 1,500 500 - 23,550
TOTAL BENEFITS 3,191,020 344,800 132,600 140,400 3,808,820
10,737,620 1,178,400 398,430 489,900 12,804,350
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON - PERSONNEL COSTS
2017 BUDGET AT A GLANCE
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON - PERSONNEL COSTS
2016 ESTIMATE AT A GLANCE
Page 22 of 135 To Table of Contents
Beginning
Balance
(Estimated)Taxes
Licenses,
Permits,
Fees &
Charges for
Services Other Total
Expenditures
and Transfers
Out
Ending
Balance
General Fund 5,441,866$ 13,238,327$ 498,200$ 4,442,396$ 18,178,923$ 19,733,195$ 3,887,594$
Debt Service Fund 152,251 7,723,715 - 1,231,054 8,954,769 8,923,718 183,302
Water and Sewer Fund 722,738 - 7,100,000 140,000 7,240,000 7,220,054 742,684
Solid Waste Fund 64,627 - 1,651,000 3,000 1,654,000 1,553,200 165,427
Capital Project Fund 11 - - 200,000 200,000 200,000 11
Capital Reserve Fund 329,737 - - 501,500 501,500 200,000 631,237
Transportation Improvement Fund 1,311,981 - - 500,000 500,000 75,000 1,736,981
Water and Sewer Capital Reserve 776,035 - - 10,000 10,000 780,000 6,035
Employee Benefit Fund 921,256 - - 3,026,900 3,026,900 3,177,400 770,756
Vehicle Replacement Fund 3,193,867 - - 599,300 599,300 81,000 3,712,167
Technology Management Fund 212 - - 1,470,400 1,470,400 1,441,780 28,832
Equipment Replacement Fund 1,100,617 - - 851,700 851,700 5,600 1,946,717
Parks Fund 39,525 - - 236,500 236,500 217,500 58,525
Court Technology Fund (732) - - 3,000 3,000 - 2,268
Tree Replacement Fund 188,870 - - 30,000 30,000 30,000 188,870
Court Security Fund 36,634 - - 4,500 4,500 15,000 26,134
Metro Grant Fund 231,211 - - 500,300 500,300 500,000 231,511
Police Forfeited Property Fund 7,167 - - - - 4,000 3,167
Police Training Fund 14,256 - - 2,000 2,000 3,000 13,256
Fire Training Fund 94 - - - - - 94
Good Neighbor Fund 2,907 - - - - 2,500 407
Total All Funds 14,535,130$ 20,962,042$ 9,249,200$ 13,752,550$ 43,963,792$ 44,162,947$ 14,335,975$
Sources
2017 Combined Summary of Revenues, Expenditures and Fund Balance/Retained Earnings
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON
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GENERAL FUND 2017
Summary Discussion
The General Fund finances nearly all of the city’s services. 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 2016 - The 2016 Budget projected a revenue total of $15.56 million,
excluding transfers to finance the General Fund’s services. Based on collections and data available
August 31, 2016, revenues appear likely to reach $15.71 million, 0.99% or $154,290 above the
2016 Budget projections. This is primarily due to several parks and recreation fee categories
expected to exceed the original budget projections by $259,100. The additional revenue will offset
the expectation that sales and franchise taxes will be $63,300 lower than originally budgeted due to
a slower economy in 2016. Transfers in from the Water and Sewer Fund were reduced by
$1,045,500 from the original budget to maintain the required 10% reserves in the Water and Sewer
Fund. The 2017 Budget returns the $1,045,500 to the General Fund to maintain the required 20%
General Fund reserve balance.
Expenditures Estimated for 2016 - The original 2016 Budget appropriated $18.56 million,
including transfers out. Based on expenditures through August 31, 2016 and department estimates
to complete the year, the total actual expenditures will be below the appropriated amount by
$876,315, or 4.72%. This is primarily due to personnel vacancies throughout 2016.
Financial Position in 2016 - The City of West University Place’s General Fund is projected to
close 2016 in sound fiscal condition. The 2016 estimated ending fund balance available for
appropriations in 2017 is $5.05 million. This amount represents 25.60% of the proposed 2017
expenditures.
The city’s financial policies require that General Fund unassigned and unrestricted reserves be
maintained at 20% of the budgeted revenue for the coming year. The primary purpose of this fund
balance reserve 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 2016 exceeding that
target by approximately $1.91 million. This will be used to fund the 2017 budget with any unused
excess transferred to the Capital Reserve Fund according to financial policies. For 2017, that
amount is $500,000.
Projected 2017 Revenues - The city’s General Fund revenues for fiscal 2017 are forecast to
increase 12.0% over 2016’s estimated revenues. Total 2017 revenues are expected to be
approximately $18.17 million.
Revenues from ad valorem property taxes (current tax, delinquent tax and penalty and interest) will
increase by $998,747, a 10.0% increase. The ad valorem tax rate dedicated to maintenance and
operations is proposed to increase 1.29% to $0.18557 per $100 of assessed value. Taxable value in
West University Place is estimated to increase $425 million or 7.79% to $5.89 billion. Values
from new construction are certified at $70.83 million. Value increases of $218.29 million on
existing property will be combined with the new construction value and an additional estimate of
$136.19 million for property not yet certified by the appraisal district, which 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
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GENERAL FUND 2017
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 2017.
Franchise taxes are expected to provide approximately 6.8% of the city’s General Fund revenues,
forecasted at $1,149,700. 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,
alarm monitoring and other service related fees. Revenues from alarm monitoring are expected to
remain relatively consistent with the 2016 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 10.4% since 2011, from 1,531 to 1,690
customers in 2016.
Expenditures in 2017 - The 2017 Budget appropriates $19.73 million, up $1.18 million, or 6.34%
from the 2016 General Fund’s $18.56 budget. Increases are primarily attributable to personnel
($1,054,587) and the pilot program for installation of security cameras at two designated
intersections ($200,000).
Included in the 2017 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. (no change)
$331,300 Vehicle Replacement
Fund
Provide cash basis funding for replacement vehicles.
($4,700 decrease)
$1,301,100 Technology
Management Fund
Provide operating funds for the centralization and
management of city-wide technology needs ($29,500
decrease)
$851,700 Equipment
Replacement Fund
Provide cash basis funding for the purchase of high dollar
equipment routinely used by the city ($14,300 decrease)
Personnel costs, including benefits, will amount to $12.61 million, or 63.91% of the expenditure
budget, and a 9.13% increase compared to the corresponding 2016 budget. The city’s portion of
health and dental care benefit costs are projected to total $1.36 million, a 22.17% increase as
compared to the 2016 budget. Required contributions to the Texas Municipal Retirement System
are budgeted at $1.12 million, up 21.12%. The increase is due to the increase in wages as well as
an increase in the budgeted contribution rate, from 13.01% to 13.74% of payroll. The actuarially
determined contribution rate is based on the city’s plan provisions in effect as of April 1, 2016 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
actuarial cost method and the amortization policy. Cities were given the option of a Phase-in Rate
or a Full Rate contribution, with TMRS recommending the Full Rate contribution, so as not to more
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GENERAL FUND 2017
adversely affect the city’s unfunded actuarial accrued liability and subsequent years’ contribution
rates. This budget includes TMRS funding at the Full Rate contribution. As of December 31, 2015,
the most recent available valuation, the City of West University Place is 85.5% funded.
The 2017 Budget for employee regular wages is $7.48 million, up 5.66% over the 2016 Budget.
The budget includes two additional patrol officers, one additional emergency telecommunications
operator, the annualization of the 3% average salary increases and salary grade structure increase to
align the city’s recruitment strategy to the 75th percentile that was approved in the 2016 Budget.
Additionally, this budget includes a 1% structure adjustment and salary increase as of January 1,
2017 to continue with the recruitment strategy, and a pay-for-performance salary increase, up to
2.1%, effective on anniversary dates.
Page 26 of 135 To Table of Contents
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY DEPARTMENT
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REVENUES:
AD VALOREM TAXES 8,600,509$ 9,336,883$ 9,953,080$ 9,958,080$ 10,956,827$
SALES TAXES 1,051,890 1,117,336 1,150,000 1,112,700 1,115,300
FRANCHISE TAXES 1,214,227 1,204,795 1,165,700 1,134,700 1,149,700
OTHER TAXES 15,713 17,625 16,500 16,500 16,500
TOTAL TAXES 10,882,338 11,676,639 12,285,280 12,221,980 13,238,327
PERMITS, LICENSES AND FEES 666,887 602,956 519,770 490,800 498,200
CHARGES FOR SERVICES 2,448,489 2,606,792 2,145,750 2,452,740 2,155,050
FINES AND FORFEITURES 176,117 185,853 187,300 116,600 118,300
INVESTMENT EARNINGS 43,663 66,894 66,800 65,000 65,000
OTHER REVENUE 271,936 363,152 353,756 365,826 352,646
TRANSFERS IN 1,560,000 1,560,000 1,560,000 514,500 1,751,400
TOTAL REVENUES 16,049,430 17,062,286 17,118,656 16,227,446 18,178,923
EXPENDITURES BY DEPARTMENT:
ADMINISTRATION 1,172,416 1,529,563 1,405,564 1,014,020 1,319,365
FINANCE 1,914,563 1,917,009 2,110,844 2,022,827 2,274,630
POLICE 3,476,354 3,883,760 4,412,421 4,188,100 5,072,150
FIRE 2,796,086 3,112,529 3,250,633 3,277,606 3,554,350
PUBLIC WORKS 2,277,843 2,449,669 3,216,701 3,075,450 3,272,800
PARKS & RECREATION 2,775,782 2,864,669 3,660,800 3,602,645 3,739,900
TRANSFERS OUT 423,004 79,300 500,000 500,000 500,000
TOTAL EXPENDITURES 14,836,048 15,836,500 18,556,963 17,680,648 19,733,195
NET REVENUES (EXPENDITURES)1,213,382 1,225,787 (1,438,307) (1,453,202) (1,554,272)
BEGINNING FUND BALANCE 4,455,899 5,669,281 4,064,499 6,895,068 5,441,866
ENDING FUND BALANCE 5,669,281 6,895,068 2,626,192 5,441,866 3,887,594
ASSIGNED*210,000 210,000 210,000 116,000 119,000
RESTRICTED**163,999 202,862 237,200 273,200 273,200
UNASSIGNED FUND BALANCE 5,295,282$ 6,482,206$ 2,178,992$ 5,052,666$ 3,495,394$
* Assigned for City Manager's Contract
** Restricted for PEG fees
ADMINISTRATION
6.7%
FINANCE
11.5%
POLICE
25.7%
FIRE
18.0%
PUBLIC WORKS
16.6%
PARKS &
RECREATION
19.0%
TRANSFERS OUT
2.5%
2017 BUDGET BY DEPARTMENT
Page 27 of 135 To Table of Contents
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY ACCOUNT
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REVENUES:
AD VALOREM TAXES 8,600,509$ 9,336,883$ 9,953,080$ 9,958,080$ 10,956,827$
SALES TAXES 1,051,890 1,117,336 1,150,000 1,112,700 1,115,300
FRANCHISE TAXES 1,214,227 1,204,795 1,165,700 1,134,700 1,149,700
OTHER TAXES 15,713 17,625 16,500 16,500 16,500
TOTAL TAXES 10,882,338 11,676,639 12,285,280 12,221,980 13,238,327
PERMITS, LICENSES AND FEES 666,887 602,956 519,770 490,800 498,200
FINES AND FORFEITURES 176,117 185,853 187,300 116,600 118,300
CHARGES FOR SERVICES 2,448,489 2,606,792 2,145,750 2,452,740 2,155,050
INVESTMENT EARNINGS 43,663 66,894 66,800 65,000 65,000
OTHER REVENUE 271,936 363,152 353,756 365,826 352,646
TRANSFERS IN 1,560,000 1,560,000 1,560,000 514,500 1,751,400
TOTAL REVENUES 16,049,430$ 17,062,286$ 17,118,656$ 16,227,446$ 18,178,923$
REGULAR WAGES $ 5,880,800 $ 6,695,981 $ 7,075,083 $ 6,383,700 $ 7,475,500
PART-TIME WAGES 383,996 355,044 448,600 471,800 526,300
ON CALL 20,805 20,778 26,800 19,200 26,100
OVERTIME 604,978 597,883 551,800 627,500 547,000
LONGEVITY 42,605 45,094 52,500 44,400 53,050
HEALTH & DENTAL 826,947 881,678 1,114,800 943,700 1,361,900
TMRS 674,905 895,108 928,100 942,100 1,124,100
FICA 507,594 552,764 618,100 572,300 658,900
WORKERS COMPENSATION 73,563 76,051 93,450 86,600 100,700
ALLOWANCES 77,413 77,755 81,300 81,170 79,320
RETIREE BENEFITS 189,996 190,000 209,000 209,000 240,400
OTHER BENEFITS 396,566 337,885 334,050 334,600 395,100
EMPLOYEE RELATIONS 22,571 24,076 22,500 21,550 22,300
RECRUITING & HIRING 200 - - - -
PERSONNEL 9,702,939 10,750,096 11,556,083 10,737,620 12,610,670
OFFICE SUPPLIES 40,787 44,530 46,100 42,900 40,100
APPREHENSION & JAILING 273 1,699 1,000 1,000 1,000
OPERATING SUPPLIES 198,789 176,513 202,900 222,500 234,000
FUEL 86,638 55,208 83,400 58,300 86,300
EMERGENCY GENERATOR FUEL 2,319 3,684 - 3,700 3,700
TREATMENT CHEMICALS 26,321 26,979 31,600 31,510 31,800
EQUIPMENT MAINTENANCE 90,477 88,424 98,500 93,430 89,000
VEHICLE MAINTENANCE 77,386 67,816 73,500 73,900 69,000
BUILDING & GROUNDS MAINTENANCE 188,398 155,064 173,000 163,000 152,000
SWIMMING POOL MAINTENANCE 97,004 68,043 125,300 107,375 82,600
DRAINAGE MAINTENANCE 10,677 22,077 20,000 20,000 20,000
STREET MAINTENANCE 51,643 51,294 50,000 70,000 75,000
TRAFFIC CONTROL MAINTENANCE 23,576 21,914 30,000 25,000 27,500
COMMUNICATION 86,101 125,977 110,700 96,100 99,500
ELECTRIC SERVICE 304,682 348,763 351,000 345,100 347,900
STREET LIGHTING - ELECTRIC SERVICE 76,030 84,639 83,800 83,800 83,80 0
NATURAL GAS SERVICE 41,808 25,890 33,000 29,000 29,500
CONSULTANTS 17,227 84,162 92,400 80,000 61,000
LEGAL 167,222 163,510 145,000 145,000 185,000
Page 28 of 135 To Table of Contents
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY ACCOUNT
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
EQUIPMENT LEASE/RENTAL 41,293 43,512 46,700 44,550 43,300
PROFESSIONAL DUES 27,521 28,526 33,740 31,550 33,600
PUBLICATIONS 5,871 16,172 18,050 12,800 12,895
TRAVEL & TRAINING 127,901 135,661 180,845 179,700 177,300
CREDIT CARD FEES - - 42,100 36,530 44,500
OTHER CONTRACTED SERVICES 847,837 839,894 928,820 933,820 926,780
INSTRUCTOR FEES 364,366 331,218 374,800 373,000 374,700
TRI-SPORTS 80,000 125,000 125,000 125,000 125,000
GENERAL LIABILITY INSURANCE 10,171 9,787 13,000 13,000 15,000
ERRORS & OMISSIONS 23,555 23,728 26,000 26,000 30,000
LAW ENFORCEMENT LIABILITY 14,717 14,161 16,000 16,000 16,000
CRIME COVERAGE FIDELITY 1,642 1,667 1,800 1,800 2,400
AUTO LIABILITY 29,837 30,962 35,000 35,000 40,000
AUTO PHYSICAL DAMAGE 17,011 18,133 20,000 20,000 25,000
UNDERGROUND STORAGE LIABILITY 749 771 800 827 850
REAL & PERSONAL PROPERTY 74,188 71,584 110,000 110,000 120,000
DEDUCTIBLE 4,917 1,369 10,000 10,000 10,000
COMMUNITY RELATIONS 33,726 30,143 51,700 49,000 47,300
BOARDS AND COMMITTEES 3,397 4,007 4,000 4,000 4,000
ELECTION EXPENSE - 11,465 13,000 13,000 13,000
FURNITURE & EQUIP < $5000 12,260 46,860 58,500 85,805 35,700
TRUCKS 4,858 - - - -
OTHER EQUIPMENT 39,743 25,550 63,625 53,625 231,400
CONSTRUCTION COSTS - 7,251 - - 30,000
OTHER CONSTRUCTION COSTS - - - - 16,000
TRANSFER TO FIRE SPECIAL REVENUE 4,000 - - 206 -
TRANSFER TO CAPITAL PROJECT FUND 252,500 - - - -
TRANSFER TO CAPITAL RESERVE FUND 215,004 79,300 500,000 500,000 500,000
TRANSFER TO VEHICLE REPLACEMENT FUND 214,500 332,000 336,000 336,000 331,300
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 1,033,500 1,152,500 1,330,600 1,330,600 1,301,100
TRANSFER TO EQUIPMENT REPLACEMENT
FUND 55,500 89,000 866,000 866,000 851,700
CONTINGENCY 5,185 - 43,600 43,600 45,000
OPERATING 5,133,108$ 5,086,404$ 7,000,880$ 6,943,028$ 7,122,525$
TOTAL EXPENDITURES 14,836,048 15,836,500$ 18,556,963$ 17,680,648$ 19,733,195$
Page 29 of 135 To Table of Contents
AD VALOREM TAXES
60.3%
SALES TAXES
6.1%
FRANCHISE TAXES
6.3%OTHER TAXES
0.1%
PERMITS, LICENSES AND
FEES
2.7%
CHARGES FOR SERVICES
11.9%
FINES AND FORFEITURES
0.7%
INVESTMENT EARNINGS
0.4%OTHER REVENUE
1.9%
TRANSFERS IN
9.6%
2017 PROJECTED GENERAL FUND REVENUE
PERSONNEL
63.9%
INSURANCE
1.3%
ELECTRICITY & NATURAL
GAS
2.3%
VEHICLE REPLACEMENT
1.7%
TECHNOLOGY
MANAGEMENT
6.6%
EQUIPMENT
REPLACEMENT
4.3%
MAINTENANCE
2.6%
FUEL
0.4%
OTHER OPERATING
11.0%
TRANSFERS
4.2%CAPITAL
1.6%
2017 GENERAL FUND EXPENDITURES BY TYPE
Page 30 of 135 To Table of Contents
GENERAL FUND
DETAIL STATEMENT OF REVENUES
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
CURRENT YEAR PROPERTY TAXES $ 8,548,929 $ 9,272,976 $ 9,907,080 $ 9,907,080 $ 10,907,827
PRIOR YEAR PROPERTY TAXES 12,166 24,960 10,000 13,000 11,000
PENALTY AND INTEREST 39,415 38,947 36,000 38,000 38,000
AD VALOREM TAXES 8,600,509 9,336,883 9,953,080 9,958,080 10,956,827
SALES TAX 1,051,890 1,117,336 1,150,000 1,112,700 1,115,300
SALES TAXES 1,051,890 1,117,336 1,150,000 1,112,700 1,115,300
MIXED BEVERAGE TAX 15,713 17,625 16,500 16,500 16,500
OTHER TAXES 15,713 17,625 16,500 16,500 16,500
ELECTRICITY 549,324 549,747 549,700 549,700 549,700
NATURAL GAS 198,371 168,592 181,000 139,000 154,000
TELEPHONE 292,063 302,451 296,000 300,000 300,000
CABLE 137,906 145,142 139,000 146,000 146,000
TELEPHONE-PEG FEES 36,562 38,864 - - -
FRANCHISE TAXES 1,214,227 1,204,795 1,165,700 1,134,700 1,149,700
TOTAL TAXES 10,882,338 11,676,639 12,285,280 12,221,980 13,238,327
BUILDING PERMIT 269,026 234,892 200,000 160,000 170,000
PLUMBING PERMIT 63,652 69,906 60,000 55,000 55,000
HVAC PERMIT 74,825 43,450 60,000 40,000 45,000
FENCE AND SIDEWALK PERMIT 30,901 38,293 25,000 35,000 35,000
ENCROACHMENT PERMIT 400 - - - -
ELECTRICAL PERMIT 45,837 44,005 36,000 40,000 40,000
TREE DISPOSITION FEE 36,400 30,725 30,000 26,000 25,000
LOW IMPACT INSPECTION FEE 17,250 19,400 15,000 16,000 15,000
ALARM PERMIT 60,385 51,659 44,000 52,400 52,400
DRAINAGE PERMIT 5,755 8,200 7,000 7,000 7,000
TREE REMOVAL PERMIT 400 300 500 800 800
FIRE SPRINKLER PERMITS 1,710 2,771 1,000 3,000 2,000
PET LICENSES 2,200 2,770 2,000 2,000 2,000
ALCOHOLIC BEVERAGE PERMIT 1,895 1,835 2,270 4,600 -
ELECTRICAL CONTRACTOR PERMIT 11,025 10,725 7,000 9,000 9,000
CONTRACTOR PERMIT 45,225 44,025 30,000 40,000 40,000
PERMITS, LICENSES AND FEES 666,887 602,956 519,770 490,800 498,200
PLAN CHECKING FEE 92,781 113,286 100,000 75,000 80,000
ZPC & ZBA FEES 3,300 7,064 3,000 4,000 3,000
BUILDING STANDARDS FEE - 400 200 400 400
RE-INSPECTION FEE 565 125 - - -
PLAT REVIEW FEE 730 100 1,000 1,000 1,000
PREMATURE WORK FEE 31,232 92,680 9,000 80,000 85,000
AMBULANCE SERVICE 133,342 163,241 145,300 136,400 145,300
CHILD SAFETY 17,730 17,935 18,000 18,000 18,000
ALARM MONITORING 676,217 690,300 690,000 700,000 700,000
OTHER FEES AND PERMITS 22,898 20,749 15,000 15,000 15,000
SENIOR SERVICES EVENTS 60,849 55,024 55,000 48,000 41,500
RENTALS - COMMUNITY BUILDING 32,080 54,961 20,000 40,000 41,200
MEMBERSHIPS - RECREATION CENTER 214,889 213,353 161,200 206,000 161,200
DAY PASS - RECREATION CENTER 17,126 17,404 12,900 17,000 13,100
Page 31 of 135 To Table of Contents
GENERAL FUND
DETAIL STATEMENT OF REVENUES
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
AQUATIC CLASS FEES - RECREATION CENTER 200,505 197,118 150,400 200,000 147,900
CONTRACTOR USE FEES - RECREATION
CENTER 203,930 209,621 153,000 184,000 157,200
RENTALS - RECREATION CENTER 150 200 - - -
MEMBERSHIPS - COLONIAL PARK 126,168 148,547 120,000 147,200 111,400
DAY PASS - COLONIAL PARK 57,246 67,464 43,000 60,000 50,600
COLONIAL PARK - SPECIAL EVENTS - - - 1,900 -
POOL RENTAL - COLONIAL PARK 43,700 51,823 35,000 46,800 27,900
PAVILION RENTAL - COLONIAL PARK 10,048 11,695 6,000 10,900 8,800
CONTRACTOR USE FEES - COLONIAL PARK 9,949 3,420 - 3,800 2,600
MISCELLANEOUS - CULT & REC 489,003 466,321 404,000 454,000 341,500
FALSE ALARM FEE 465 708 - 1,100 250
PET IMPOUNDMENT 2,510 2,030 2,500 1,500 1,500
RESEARCH & COPIES 788 976 1,000 540 500
AUTO DECALS 286 247 250 200 200
CHARGES FOR SERVICES 2,448,489 2,606,792 2,145,750 2,452,740 2,155,050
MUNICPAL COURT FINES 172,404 182,384 183,000 115,000 115,000
TRAFFIC FINES 3,513 2,970 4,000 1,300 3,000
CHILD SAFETY FEE 200 500 300 300 300
FINES AND FORFEITURES 176,117 185,853 187,300 116,600 118,300
EARNINGS ON INVESTMENTS 43,663 66,894 66,800 65,000 65,000
INVESTMENT EARNINGS 43,663 66,894 66,800 65,000 65,000
SOUTHSIDE PLACE 129,087 227,081 227,081 227,081 227,081
SALE OF CITY PROPERTY - 850 - - -
NSF CHECKS 850 275 100 100 100
CASH OVER/SHORT 39 173 - - -
MISCELLANEOUS 25,490 25,179 5,000 12,000 5,000
CYCLONE CYCLES 42,070 42,695 46,305 46,305 46,305
GOODE COMPANY 74,400 66,900 75,270 80,340 74,160
OTHER REVENUE 271,936 363,152 353,756 365,826 352,646
TRANSFER FROM EMPLOYEE BENEFIT FUND - - - - 146,500
TRANSFER FROM WATER & SEWER FUND 1,250,004 1,250,000 1,250,000 204,500 1,545,500
TRANSFER FROM SOLID WASTE FUND 309,996 310,000 310,000 310,000 59,400
TRANSFERS IN 1,560,000 1,560,000 1,560,000 514,500 1,751,400
TOTAL REVENUE 16,049,430$ 17,062,286$ 17,118,656$ 16,227,446$ 18,178,923$
Page 32 of 135 To Table of Contents
ADMINISTRATION DEPARTMENT
The Administration Department is responsible to the City Council for the efficient delivery of
city services. The City Manager serves as chief administrative officer and has day-to-day
responsibility for the conduct of all City activities. The City Secretary is responsible to the City
Council for recording and maintaining ordinances, resolutions, meeting minutes, and legally
required publications. The City Attorney provides City Council with general legal counsel,
litigation, contract review, and ordinance review.
ADMINISTRATION DEPARTMENT MISSION
To implement and administer, effectively and efficiently, the policies as established by the City
Council.
ADMINISTRATION DEPARTMENT DIVISIONS
Administration – The City Manager, the City Secretary, and the Human Resources Director
together with their support staff, are all compensated in the Administration Division’s
budget. The cost of printing the West University Place City Currents is also funded in
this budget. (2017 Budget $1,086,265)
City Council – Costs directly associated with the City Council, including council salaries, legal
fees and election expenditures. (2017 Budget $233,100)
ADMINISTRATION DEPARTMENT 2017 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 proper maintenance of historical city records and appropriate destruction
of city records in accordance with the City’s retention schedule.
BUDGET HIGHLIGHTS
Authorized full-time employees - 5 (2016 authorized full-time employees – 6).
Legal fees – $185,000 (2016 budget - $145,000).
Technology Management Fund charges assessed - $132,700 (2016 budget - $125,500).
Total budget - $1,319,365 (2016 total budget - $1,405,564).
Page 33 of 135 To Table of Contents
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
Administration
Personnel 765,648$ 1,087,688$ 923,474$ 536,720$ 797,470$
Operating charges 208,321 234,287 280,150 283,800 288,795
Total 973,969 1,321,976 1,203,624 820,520 1,086,265
Council
Personnel 15,613 15,868 15,600 15,000 15,600
Operating charges 182,835 191,719 186,340 178,500 217,500
Total 198,448 207,587 201,940 193,500 233,100
Total Department 1,172,416$ 1,529,563$ 1,405,564$ 1,014,020$ 1,319,365$
Administration Department Staffing Schedule
2016 2017
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Administration
City Manager VI 1 1
HR Director II 1 1 104,264 156,395
City Secretary I 1 1 99,299 148,949
Communications Manager 112 1 - 84,366 126,549
Executive Assistant/Deputy
City Secretary 207 1 1 51,932 72,704
HR Generalist 205 1 1 41,238 57,734
Total Administration Department 6 5
ADMINISTRATION DEPARTMENT
SALARY RANGE
Determined by Council
Page 34 of 135 To Table of Contents
Administration Division Line Item Budget
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REGULAR WAGES $ 560,380 $ 839,439 $ 667,874 $ 363,900 $ 554,800
PART-TIME WAGES 9,420 9,916 15,000 15,000 15,000
ON CALL 345 - - - -
OVERTIME 769 3,494 3,500 2,700 3,500
LONGEVITY 2,129 1,385 2,200 2,200 2,550
HEALTH & DENTAL 55,648 48,597 61,100 35,800 61,800
TMRS 60,164 104,928 83,200 51,800 80,200
FICA 37,297 44,056 52,200 30,700 44,100
WORKERS COMPENSATION 1,207 1,127 1,600 900 1,500
ALLOWANCES 24,555 20,768 25,000 22,920 22,920
OTHER BENEFITS 4,539 4,643 4,300 3,300 3,600
EMPLOYEE RELATIONS 8,997 9,334 7,500 7,500 7,500
RECRUITING & HIRING 200 - - - -
PERSONNEL 765,648 1,087,688 923,474 536,720 797,470
OFFICE SUPPLIES 7,769 10,068 5,000 5,000 7,000
COMMUNICATION 38,364 77,731 50,000 50,000 50,000
CONSULTANTS 1,512 - 1,400 3,000 5,000
EQUIPMENT LEASE/RENTAL 8,159 9,097 11,000 11,000 10,000
PROFESSIONAL DUES 6,114 7,201 6,350 6,350 7,250
PUBLICATIONS 1,936 3,758 3,000 1,650 1,245
TRAVEL & TRAINING 22,370 13,403 32,700 32,700 25,600
OTHER CONTRACTED SERVICES 25,610 - - - -
COMMUNITY RELATIONS 2,105 1,178 1,600 5,000 5,000
ELECTION EXPENSE - 150 - - -
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 89,196 111,700 125,500 125,500 132,700
CONTINGENCY 5,185 - 43,600 43,600 45,000
OPERATING 208,321 234,287 280,150 283,800 288,795
ADMINISTRATION DIVISION TOTAL 973,969$ 1,321,976$ 1,203,624$ 820,520$ 1,086,265$
ADMINISTRATION DEPARTMENT
Page 35 of 135 To Table of Contents
City Council Division Line Item Budget
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REGULAR WAGES $ 14,453 $ 14,741 $ 14,400 $ 13,900 $ 14,400
FICA 1,106 1,128 1,100 1,100 1,100
WORKERS COMPENSATION - - 100 - 100
EMPLOYEE RELATIONS 55 - - - -
PERSONNEL 15,613 15,868 15,600 15,000 15,600
COMMUNICATION 1,147 - - - -
LEGAL 167,222 163,510 145,000 145,000 185,000
PROFESSIONAL DUES 855 1,183 4,040 2,500 2,500
PUBLICATIONS 641 5,201 6,800 3,000 3,000
TRAVEL & TRAINING 3,274 6,081 10,000 10,000 9,000
COMMUNITY RELATIONS 9,697 4,429 7,500 5,000 5,000
ELECTION EXPENSE - 11,315 13,000 13,000 13,000
OPERATING 182,835 191,719 186,340 178,500 217,500
CITY COUNCIL DIVISION TOTAL 198,448$ 207,587$ 201,940$ 193,500$ 233,100$
ADMINISTRATION DEPARTMENT
Page 36 of 135 To Table of Contents
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. (2017 Budget - $935,830)
Municipal Court – Administers the city’s municipal court. (2017 Budget - $278,350)
City-Wide – Provides for expenditures, such as insurance and utilities, which cannot be allocated
to other departments in a satisfactory way. (2017 Budget - $1,060,450)
FINANCE DEPARTMENT 2017 GOALS
Review and update, as necessary, the City’s financial policies, including policies and
procedures for accounting for disasters.
Review and update, as necessary, all financial processes such as financial reporting and
auditing, bank reconciliations, accounts payable, payroll, utility billing, and municipal court.
Continue Government Finance internship program.
FINANCE DEPARTMENT BUDGET HIGHLIGHTS
Authorized full-time employees - 6 (2016 authorized full-time employees – 6).
Total budget - $2,274,630 (2016 total budget - $2,110,844).
Page 37 of 135 To Table of Contents
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
Finance
Personnel 380,072$ 416,188$ 457,500$ 413,100$ 500,100$
Operating charges 363,672 390,081 433,915 421,720 435,730
Capital - 1,200 - 500 -
Total 743,744 807,469 891,415 835,320 935,830
Municipal Court
Personnel 214,664 225,876 246,879 231,000 249,500
Operating charges 15,586 14,915 28,850 15,580 28,850
Total 230,250 240,791 275,729 246,580 278,350
City-Wide Charges
Operating charges 940,569 868,750 943,700 940,927 1,060,450
Total 940,569 868,750 943,700 940,927 1,060,450
Total Department 1,914,563$ 1,917,009$ 2,110,844$ 2,022,827$ 2,274,630$
Finance Department Staffing Schedule
2016 2017
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Finance
Accounting
Finance Director III 1 1 109,477 164,216
Controller 112 1 1 84,366 126,549
Treasurer 112 1 1 84,366 126,549
Accounting Specialist 204 1 1 37,355 52,298
Municipal Court
Court Clerk 208 1 1 56,794 79,511
Total Finance 5 5
FINANCE DEPARTMENT
SALARY RANGE
Page 38 of 135 To Table of Contents
Finance Division Line Item Budget
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REGULAR WAGES $ 277,301 $ 300,262 $ 321,200 $ 294,500 $ 340,300
PART-TIME WAGES 9,029 9,705 23,400 12,000 23,400
LONGEVITY 730 910 1,100 800 900
HEALTH & DENTAL 29,108 31,188 33,500 31,300 46,900
TMRS 29,332 36,990 39,400 39,000 47,800
FICA 21,843 23,299 26,200 23,100 27,900
WORKERS COMPENSATION 545 622 700 700 800
ALLOWANCES 6,869 6,897 6,900 6,600 6,900
OTHER BENEFITS 2,563 2,652 2,100 2,100 2,200
EMPLOYEE RELATIONS 2,752 3,664 3,000 3,000 3,000
PERSONNEL 380,072 416,188 457,500 413,100 500,100
OFFICE SUPPLIES 5,602 5,820 5,000 5,000 5,000
EQUIPMENT MAINTENANCE 465 - 500 500 500
COMMUNICATION 2,867 8,486 11,500 2,000 2,000
EQUIPMENT LEASE/RENTAL 4,082 5,844 6,000 4,000 4,000
PROFESSIONAL DUES 1,742 2,543 2,000 2,100 2,700
PUBLICATIONS 493 461 200 200 400
TRAVEL & TRAINING 15,679 4,751 12,295 11,500 11,500
OTHER CONTRACTED SERVICES 244,446 262,776 268,420 268,420 273,630
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 88,296 99,400 128,000 128,000 136,000
OPERATING 363,672 390,081 433,915 421,720 435,730
FURNITURE & EQUIP <$5000 - 1,200 - 500 -
CAPITAL OUTLAY - 1,200 - 500 -
FINANCE DIVISION TOTAL 743,744$ 807,469$ 891,415$ 835,320$ 935,830$
FINANCE DEPARTMENT
Page 39 of 135 To Table of Contents
Municipal Court Division Line Item Budget
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REGULAR WAGES $ 160,680 $ 162,518 $ 174,079 $ 132,000 $ 120,200
PART-TIME WAGES 124 4,131 - 42,200 50,600
OVERTIME 4,448 8,255 8,000 7,400 8,000
LONGEVITY 2,320 2,440 2,600 1,600 2,700
HEALTH & DENTAL 21,072 18,497 23,900 15,700 27,100
TMRS 12,008 15,275 20,500 17,800 23,200
FICA 12,228 12,952 14,000 12,400 13,900
WORKERS COMPENSATION 333 349 400 400 400
OTHER BENEFITS 1,451 1,459 3,400 1,500 3,400
PERSONNEL 214,664 225,876 246,879 231,000 249,500
OFFICE SUPPLIES 1,917 489 2,500 500 2,500
COMMUNICATION 295 315 1,500 200 1,500
PROFESSIONAL DUES 413 520 600 600 600
PUBLICATIONS 231 610 750 750 750
TRAVEL & TRAINING 2,968 4,001 3,000 3,000 3,000
CREDIT CARD FEES - - 10,000 30 10,000
OTHER CONTRACTED SERVICES 9,761 8,980 10,500 10,500 10,500
OPERATING 15,586 14,915 28,850 15,580 28,850
MUNICIPAL COURT DIVISION TOTAL 230,250$ 240,791$ 275,729$ 246,580$ 278,350$
FINANCE DEPARTMENT
Page 40 of 135 To Table of Contents
City-Wide Division Budget Detail by Line Item
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
RETIREE BENEFITS $ 189,996 $ 190,000 $ 209,000 $ 209,000 $ 240,400
OTHER BENEFITS 328,800 266,000 266,300 266,300 325,000
ELECTRIC SERVICE 141,865 168,174 166,000 163,200 166,000
STREET LIGHTING - ELECTRIC SERVICE 76,030 84,639 83,800 83,800 83,800
NATURAL GAS SERVICE 41,808 1,937 2,000 2,000 2,000
GENERAL LIABILITY INSURANCE 10,171 9,787 13,000 13,000 15,000
ERRORS & OMISSIONS 23,555 23,728 26,000 26,000 30,000
CRIME COVERAGE FIDELITY 1,642 1,667 1,800 1,800 2,400
AUTO LIABILITY 29,837 30,962 35,000 35,000 40,000
AUTO PHYSICAL DAMAGE 17,011 18,133 20,000 20,000 25,000
UNDERGROUND STORAGE LIABILITY 749 771 800 827 850
REAL & PERSONAL PROPERTY 74,188 71,584 110,000 110,000 120,000
DEDUCTIBLE 4,917 1,369 10,000 10,000 10,000
CITY-WIDE DIVISION TOTAL 940,569$ 868,750$ 943,700$ 940,927$ 1,060,450$
FINANCE DEPARTMENT
Page 41 of 135 To Table of Contents
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. (2017 Budget - $4,089,550)
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. (2017 Budget - $982,600)
POLICE DEPARTMENT 2017 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 enrollment 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 – 38 (2016 authorized full-time employees – 35).
Total budget - $5,072,150 (2016 total budget - $4,412,421).
Page 42 of 135 To Table of Contents
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
Patrol
Personnel 2,021,603$ 2,315,906$ 2,763,975$ 2,584,000$ 3,093,700$
Operating charges 714,890 721,060 791,250 803,000 790,850
Capital 6,437 - 5,000 5,000 205,000
Total 2,742,930 3,036,966 3,560,225 3,392,000 4,089,550
Support Services
Personnel 732,200 846,119 849,696 793,600 979,800
Operating charges 1,225 675 2,500 2,500 2,800
Total 733,425 846,794 852,196 796,100 982,600
Total Department 3,476,354$ 3,883,760$ 4,412,421$ 4,188,100$ 5,072,150$
Police Department Staffing Schedule
2016 2017
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Police Department
Patrol
Police Chief III 1 1 109,477 164,216
Police Captain P-6 1 1 94,873 128,079
Police Sergeant P-4 5 5 75,381 101,766
Police Officer P-2 17 19 59,134 79,832
Support Services
Supervisor 208 1 1 56,794 79,511
Support Services
Administrative
Assistant 205 2 2 41,238 57,734
Emergency Dispatcher 205 8 9 41,238 57,734
Total Police 35 38
POLICE DEPARTMENT
SALARY RANGE
Page 43 of 135 To Table of Contents
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REGULAR WAGES $ 1,269,809 $ 1,422,730 $ 1,776,425 $ 1,549,500 $ 1,950,900
OVERTIME 248,815 301,170 245,000 321,000 245,000
LONGEVITY 7,597 8,195 9,800 5,500 10,200
HEALTH & DENTAL 176,936 190,086 270,800 228,300 346,000
TMRS 158,081 212,050 245,000 266,800 304,500
FICA 113,287 129,139 154,300 154,400 168,900
WORKERS COMPENSATION 23,165 27,032 35,400 32,200 38,000
ALLOWANCES 6,671 6,848 8,900 6,600 8,900
OTHER BENEFITS 15,237 16,356 15,850 17,200 18,800
EMPLOYEE RELATIONS 2,006 2,300 2,500 2,500 2,500
PERSONNEL 2,021,603 2,315,906 2,763,975 2,584,000 3,093,700
OFFICE SUPPLIES 8,127 8,200 8,600 8,600 8,600
APPREHENSION & JAILING 273 1,699 1,000 1,000 1,000
OPERATING SUPPLIES 72,622 43,093 35,000 55,000 55,000
FUEL 49,670 33,563 48,600 35,000 49,000
EQUIPMENT MAINTENANCE 186 6,529 5,000 5,000 5,000
VEHICLE MAINTENANCE 20,091 25,072 26,000 30,000 25,000
COMMUNICATION 1,399 1,266 2,000 2,000 2,000
CONSULTANTS 10,138 18,358 6,000 7,000 6,000
EQUIPMENT LEASE/RENTAL 6,551 7,213 6,000 6,000 6,000
PROFESSIONAL DUES 2,408 1,753 2,050 2,400 2,050
PUBLICATIONS 144 4,219 5,000 5,000 5,000
TRAVEL & TRAINING 17,447 35,578 35,000 35,000 35,000
LAW ENFORCEMENT LIABILITY 14,717 14,161 16,000 16,000 16,000
COMMUNITY RELATIONS 1,023 854 1,000 1,000 1,000
TRANSFER TO CAPITAL PROJECT FUND 15,000 - - - -
TRANSFER TO VEHICLE REPLACEMENT
FUND 102,000 98,000 103,000 103,000 99,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 393,096 421,500 491,000 491,000 475,200
OPERATING 714,890 721,060 791,250 803,000 790,850
FURNITURE & EQUIP <$5000 - - 5,000 5,000 5,000
OTHER EQUIPMENT 6,437 - - - 200,000
CAPITAL 6,437 - 5,000 5,000 205,000
PATROL DIVISION TOTAL 2,742,930$ 3,036,966$ 3,560,225$ 3,392,000$ 4,089,550$
POLICE DEPARTMENT
Patrol Division Line Item Budget
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Support Services Division Line Item Budget
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REGULAR WAGES $ 455,307 $ 512,756 $ 539,796 $ 468,000 $ 601,600
ON CALL 767 2,400 5,500 800 5,500
OVERTIME 95,059 112,545 80,000 113,500 80,000
LONGEVITY 3,665 4,339 4,900 4,900 5,400
HEALTH & DENTAL 67,445 78,087 85,800 75,700 128,800
TMRS 57,425 77,333 75,100 77,100 94,700
FICA 41,989 47,776 47,400 45,000 52,600
WORKERS COMPENSATION 1,070 1,231 1,300 1,600 1,500
ALLOWANCES 2,049 2,057 2,100 2,100 2,100
OTHER BENEFITS 7,426 7,595 7,800 4,900 7,600
PERSONNEL 732,200 846,119 849,696 793,600 979,800
TRAVEL & TRAINING 1,225 675 2,500 2,500 2,800
OPERATING 1,225 675 2,500 2,500 2,800
COMMUNICATIONS DIVISION TOTAL 733,425$ 846,794$ 852,196$ 796,100$ 982,600$
POLICE DEPARTMENT
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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 DIVISION
Fire – Provides fire inspections, fire prevention, fire suppression, public education, emergency
medical service, and emergency management coordination.
FIRE DEPARTMENT 2017 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.
Continued focus to reduce Fire & EMS turn-out time to maintain benchmark standards.
Continue to provide life-saving public education programs within West University Place.
Maintain 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 (2016 authorized full-time employees – 23).
Total budget - $3,554,350 (2016 total budget - $3,250,633).
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Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
Fire
Personnel 2,355,669$ 2,510,367$ 2,626,108$ 2,666,400$ 2,934,600$
Operating charges 410,256 584,437 586,900 583,806 597,350
Capital 30,161 17,725 37,625 27,400 22,400
Total 2,796,086 3,112,529 3,250,633 3,277,606 3,554,350
Total Department 2,796,086$ 3,112,529$ 3,250,633$ 3,277,606$ 3,554,350$
Fire Department Staffing Schedule
2016 2017
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Fire Department
Fire Chief III 1 1 109,477 164,216
Fire Marshal/Assistant
Chief 113 1 1 89,035 133,550
Fire Captain F-4 3 3 87,460 104,953
Fire Lieutenant F-3 3 3 75,399 104,151
Firefighter/Paramedic F-1 15 15 55,292 76,302
Total Fire Department 23 23
FIRE DEPARTMENT
SALARY RANGE
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Fire Division Line Item Budget
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REGULAR WAGES $ 1,506,011 $ 1,668,388 $ 1,702,608 $ 1,780,600 $ 1,887,400
OVERTIME 224,016 135,661 170,000 140,000 170,000
LONGEVITY 13,200 14,145 15,500 15,500 16,700
HEALTH & DENTAL 252,480 282,359 321,000 304,900 365,400
TMRS 180,670 222,758 226,900 235,800 286,200
FICA 128,590 133,633 142,900 135,000 158,700
WORKERS COMPENSATION 22,124 23,885 22,100 25,400 24,900
ALLOWANCES 8,917 8,954 8,900 8,600 8,900
OTHER BENEFITS 16,622 18,242 13,700 18,100 13,900
EMPLOYEE RELATIONS 3,039 2,342 2,500 2,500 2,500
PERSONNEL 2,355,669 2,510,367 2,626,108 2,666,400 2,934,600
OFFICE SUPPLIES 1,544 2,675 3,000 3,000 3,000
OPERATING SUPPLIES 33,128 41,611 42,000 42,000 45,000
FUEL 10,790 7,859 12,800 7,000 10,500
EQUIPMENT MAINTENANCE 10,511 15,495 16,000 16,000 16,000
VEHICLE MAINTENANCE 38,436 28,566 25,000 28,000 28,000
COMMUNICATION 370 215 500 500 500
PROFESSIONAL DUES 5,236 4,798 4,800 4,800 4,800
PUBLICATIONS 1,304 1,378 1,500 1,500 1,500
TRAVEL & TRAINING 30,500 26,671 26,000 26,000 33,700
OTHER CONTRACTED SERVICES 42,906 35,498 33,800 33,300 34,550
COMMUNITY RELATIONS 2,428 3,471 4,000 4,000 4,000
TRANSFER TO FIRE SPECIAL REVENUE 4,000 - - 206 -
TRANSFER TO VEHICLE REPLACEMENT
FUND 33,996 159,000 159,000 159,000 158,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 139,608 168,200 196,000 196,000 210,400
TRANSFER TO EQUIPMENT REPLACEMENT
FUND 55,500 89,000 62,500 62,500 47,400
OPERATING 410,256 584,437 586,900 583,806 597,350
FURNITURE & EQUIP <$5000 - - 1,500 1,275 -
OTHER EQUIPMENT 30,161 17,725 36,125 26,125 22,400
CAPITAL 30,161 17,725 37,625 27,400 22,400
FIRE DIVISION TOTAL 2,796,086$ 3,112,529$ 3,250,633$ 3,277,606$ 3,554,350$
FIRE DEPARTMENT
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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
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. (2017 Budget - $408,100)
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. (2017 Budget - $479,000)
Streets & Drainage – Maintains the City’s streets and storm water drainage system. (2017
Budget -$453,600)
Facilities Management – Maintains and oversees the City’s buildings and related equipment.
(2017 Budget - $819,300)
General Services – Provides fleet maintenance service for nearly 80 vehicles and equipment,
and manages and maintains the City’s traffic control systems. (2017 Budget - $767,700)
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. (2017 Budget - $345,100)
PUBLIC WORKS DEPARTMENT 2017 GOALS
ADMINISTRATION:
Continue monitoring and reporting of neighboring agencies infrastructure reconstruction
projects to minimize disruptive impact on West U.
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.
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PUBLIC WORKS DEPARTMENT 2017 GOALS (cont’d)
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 MAINTENANCE:
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 city-wide anti-idling policy for city vehicles.
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.
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PUBLIC WORKS DEPARTMENT 2017 GOALS (cont’d)
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 in 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 (2016 authorized full-time employees – 18).
Total budget - $3,272,800 (2016 total budget - $3,216,701).
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Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
Public Works Administration
Personnel 236,684$ 272,385$ 240,619$ 234,200$ 256,500$
Operating charges 105,293 188,668 158,600 157,000 151,600
Capital - - - - -
Total 341,977 461,053 399,219 391,200 408,100
Development Services
Personnel 332,170 369,447 421,839 392,300 451,700
Operating charges 17,257 25,568 26,650 25,500 25,300
Capital - - - - 2,000
Total 349,427 395,015 448,489 417,800 479,000
Streets & Drainage
Personnel 110,561 53,141 138,500 125,300 141,900
Operating charges 88,962 100,595 278,700 296,700 307,700
Capital - - - - 4,000
Total 199,523 153,736 417,200 422,000 453,600
Facilities Maintenance
Personnel 176,282 188,039 209,056 209,800 207,400
Operating charges 412,301 408,140 606,900 607,800 590,900
Capital - 7,825 27,500 27,500 21,000
Total 588,583 604,004 843,456 845,100 819,300
General Services
Personnel 368,592 401,811 424,864 368,800 445,700
Operating charges 162,879 149,599 327,500 309,400 292,000
Capital 11,835 7,251 - - 30,000
Total 543,306 558,661 752,364 678,200 767,700
Planning
Personnel 193,946 196,881 213,973 200,950 224,700
Operating charges 61,081 78,691 142,000 120,200 110,400
Capital - 1,627 - - 10,000
Total 255,026 277,200 355,973 321,150 345,100
Total Department 2,277,843$ 2,449,669$ 3,216,701$ 3,075,450$ 3,272,800$
PUBLIC WORKS DEPARTMENT
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Public Works Staffing Schedule (General Fund)
2016 2017
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Public Works
Public Works Administration
Asst. City Manager\Public Works
Director IV 1 - 114,951 172,426
Public Works Director III - 1 109,477 164,216
Administrative Assistant 205 1 - 41,238 57,734
Development Services
Chief Building Official 112 1 1 84,366 126,549
Building Inspector 206 2 2 46,100 64,541
Administrative Coordinator 206 - 1 46,100 64,541
Permit Technician 204 2 2 37,355 52,298
Operations
Maintenance Worker III 204 1 1 37,355 52,298
Maintenance Worker I 202 1 1 30,941 43,318
Facilities Maintenance
Facilities Maintenance Mgr 111 1 1 71,274 106,911
Facilities Maintenance Tech 205 1 1 41,238 57,734
General Services
Asst. Director - Public Works 113 1 - 89,035 133,550
General Services Superintendent 112 - 1 84,366 126,549
Lead Traffic Technician 206 1 1 46,100 64,541
Lead Mechanic 207 1 1 51,932 72,704
Mechanic 204 1 1 37,355 52,298
Traffic Technician 203 1 1 33,472 46,861
Planning
City Planner 112 1 1 84,366 126,549
Code Enforcement/ACO 205 1 1 41,238 57,734
Total Public Works 18 18
SALARY RANGE
PUBLIC WORKS DEPARTMENT
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Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REGULAR WAGES $ 177,956 $ 204,934 $ 165,019 $ 174,300 $ 174,200
OVERTIME 371 538 2,000 - -
LONGEVITY 1,000 1,120 1,300 1,300 1,800
HEALTH & DENTAL 13,180 12,337 24,100 6,600 27,300
TMRS 19,203 26,017 20,800 23,700 25,200
FICA 12,512 13,459 12,700 13,900 13,500
WORKERS COMPENSATION 393 429 400 400 400
ALLOWANCES 6,869 7,097 6,900 7,800 6,900
OTHER BENEFITS 1,706 1,786 1,400 1,200 1,400
EMPLOYEE RELATIONS 3,494 4,668 6,000 5,000 5,800
PERSONNEL 236,684 272,385 240,619 234,200 256,500
OFFICE SUPPLIES 7,967 10,411 11,000 9,500 3,000
OPERATING SUPPLIES 789 1,953 1,300 1,300 2,300
EQUIPMENT MAINTENANCE - - 1,000 - -
COMMUNICATION 716 54 3,000 2,000 3,000
ELECTRIC SERVICE 6,525 6,239 7,000 6,500 6,500
CONSULTANTS 5,577 64,902 35,000 35,000 35,000
EQUIPMENT LEASE/RENTAL 6,802 7,345 7,200 7,200 7,200
PROFESSIONAL DUES 2,229 2,424 2,100 2,000 2,000
PUBLICATIONS 365 - - - -
TRAVEL & TRAINING 731 3,857 8,500 8,000 6,500
CREDIT CARD FEES - - 8,000 9,500 9,500
OTHER CONTRACTED SERVICES 270 23,420 23,500 25,000 20,000
COMMUNITY RELATIONS 722 64 1,000 1,000 500
TRANSFER TO CAPITAL RESERVE FUND 15,000 - - - -
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 57,600 68,000 50,000 50,000 56,100
OPERATING 105,293 188,668 158,600 157,000 151,600
PUBLIC WORKS ADMINISTRATION
DIVISION TOTAL 341,977$ 461,053$ 399,219$ 391,200$ 408,100$
Public Works Administration Division Line Item Budget
PUBLIC WORKS DEPARTMENT
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Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REGULAR WAGES $ 248,501 $ 270,030 $ 299,189 $ 285,400 $ 306,000
OVERTIME 3,853 5,614 4,900 6,800 3,500
LONGEVITY 2,349 2,505 2,800 1,800 2,000
HEALTH & DENTAL 28,269 29,629 48,200 31,100 66,900
TMRS 26,464 34,095 37,100 38,400 43,100
FICA 16,849 21,012 23,300 22,400 23,800
WORKERS COMPENSATION 846 1,026 1,150 800 1,200
ALLOWANCES 1,964 2,057 2,100 2,000 2,100
OTHER BENEFITS 3,003 3,481 3,100 3,600 3,100
EMPLOYEE RELATIONS 73 - - - -
PERSONNEL 332,170 369,447 421,839 392,300 451,700
OFFICE SUPPLIES 1,387 909 1,000 1,000 1,000
OPERATING SUPPLIES 2,315 3,998 3,400 3,000 3,000
FUEL 1,332 1,029 1,300 1,100 1,500
VEHICLE MAINTENANCE 1,489 417 1,500 1,000 1,200
COMMUNICATION 366 1,101 1,000 1,000 1,000
EQUIPMENT LEASE/RENTAL 1,565 1,595 1,800 1,800 1,800
PROFESSIONAL DUES 664 492 800 800 800
PUBLICATIONS 116 150 300 300 500
TRAVEL & TRAINING 3,031 2,371 6,550 6,500 6,500
OTHER CONTRACTED SERVICES 452 8,363 700 700 700
COMMUNITY RELATIONS 41 644 3,300 3,300 2,300
TRANSFER TO VEHICLE REPLACEMENT
FUND 4,500 4,500 5,000 5,000 5,000
OPERATING 17,257 25,568 26,650 25,500 25,300
FURNITURE & EQUIP <$5000 - - - - 2,000
CAPITAL - - - - 2,000
DEVELOPMENT SERVICES DIVISION
TOTAL 349,427$ 395,015$ 448,489$ 417,800$ 479,000$
Development Services Division Line Item Budget
PUBLIC WORKS DEPARTMENT
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Streets & Drainage Division Line Item Budget
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REGULAR WAGES $ 68,471 $ 31,158 $ 78,700 $ 72,600 $ 79,600
ON CALL 3,167 1,587 3,800 2,300 3,300
OVERTIME 10,174 5,026 10,000 6,500 8,000
LONGEVITY 502 200 400 300 400
HEALTH & DENTAL 10,488 6,201 24,100 23,500 27,300
TMRS 8,483 4,620 10,800 10,600 12,400
FICA 6,245 2,879 6,800 6,100 6,900
WORKERS COMPENSATION 1,793 833 2,200 2,000 2,300
OTHER BENEFITS 1,200 637 1,700 1,400 1,700
EMPLOYEE RELATIONS 40 - - - -
PERSONNEL 110,561 53,141 138,500 125,300 141,900
OPERATING SUPPLIES 504 996 1,000 1,500 1,500
FUEL 3,614 1,608 3,500 2,500 4,100
EQUIPMENT MAINTENANCE - 90 500 500 500
DRAINAGE MAINTENANCE 10,677 22,077 20,000 20,000 20,000
STREET MAINTENANCE 51,643 51,294 50,000 70,000 75,000
TRAFFIC CONTROL MAINTENANCE - - - - 1,000
COMMUNICATION - - 1,500 1,000 500
TRAVEL & TRAINING - - 300 300 300
OTHER CONTRACTED SERVICES 14,520 15,657 12,500 12,500 15,000
COMMUNITY RELATIONS - 873 2,000 1,000 1,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 8,004 8,000 8,000 8,000 8,000
TRANSFER TO EQUIPMENT REPLACEMENT
FUND - - 179,400 179,400 180,800
OPERATING 88,962 100,595 278,700 296,700 307,700
OTHER EQUIPMENT - - - - 4,000
CAPITAL - - - - 4,000
STREETS & DRAINAGE DIVISION TOTAL 199,523$ 153,736$ 417,200$ 422,000$ 453,600$
PUBLIC WORKS DEPARTMENT
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Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REGULAR WAGES $ 118,345 $ 124,976 $ 135,956 $ 133,700 $ 135,900
PART-TIME WAGES - - 6,000 - -
ON CALL 2,771 2,721 2,800 2,700 2,800
OVERTIME 4,045 2,854 4,000 3,000 3,000
LONGEVITY 670 790 900 900 600
HEALTH & DENTAL 21,256 23,305 24,000 33,400 27,200
TMRS 13,191 16,249 17,100 18,500 19,600
FICA 9,393 9,800 11,200 10,500 11,200
WORKERS COMPENSATION 2,812 3,038 3,200 3,600 3,200
ALLOWANCES 2,049 2,057 2,100 2,000 2,100
OTHER BENEFITS 1,484 1,533 1,800 1,500 1,800
EMPLOYEE RELATIONS 267 715 - - -
PERSONNEL 176,282 188,039 209,056 209,800 207,400
OFFICE SUPPLIES - 122 400 200 400
OPERATING SUPPLIES 1,301 2,018 4,000 4,000 3,800
FUEL 1,154 570 900 500 600
EMERGENCY GENERATOR FUEL 2,319 3,684 - 3,700 3,700
EQUIPMENT MAINTENANCE 45,320 45,936 55,000 53,500 52,500
VEHICLE MAINTENANCE 714 463 1,500 1,000 1,100
BUILDING & GROUNDS MAINTENANCE 59,016 58,189 58,000 58,000 48,000
PROFESSIONAL DUES 546 620 700 500 500
TRAVEL & TRAINING 6,186 5,346 5,400 5,400 5,000
OTHER CONTRACTED SERVICES 274,936 270,492 281,000 281,000 270,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 9,504 8,000 8,000 8,000 8,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 11,304 12,700 19,500 19,500 23,300
TRANSFER TO EQUIPMENT REPLACEMENT
FUND - - 172,500 172,500 174,000
OPERATING 412,301 408,140 606,900 607,800 590,900
OTHER EQUIPMENT - 7,825 27,500 27,500 5,000
OTHER CONSTRUCTION COSTS - - - - 16,000
CAPITAL - 7,825 27,500 27,500 21,000
FACILITY MAINTENANCE TOTAL 588,583$ 604,004$ 843,456$ 845,100$ 819,300$
Facility Maintenance Division Line Item Budget
PUBLIC WORKS DEPARTMENT
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Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REGULAR WAGES $ 240,201 $ 259,445 $ 272,264 $ 237,300 $ 284,700
ON CALL 10,946 11,415 11,000 10,600 11,000
OVERTIME 7,402 8,634 8,000 9,700 6,000
LONGEVITY 1,950 2,040 3,000 1,600 2,000
HEALTH & DENTAL 50,526 51,515 57,000 41,200 65,200
TMRS 27,075 34,840 36,500 34,300 40,200
FICA 18,826 20,665 23,100 19,700 22,400
WORKERS COMPENSATION 5,806 5,293 8,300 4,900 8,500
ALLOWANCES 2,049 4,657 2,100 6,600 2,100
OTHER BENEFITS 3,234 3,306 3,600 2,900 3,600
EMPLOYEE RELATIONS 578 - - - -
PERSONNEL 368,592 401,811 424,864 368,800 445,700
OFFICE SUPPLIES 397 192 600 500 500
OPERATING SUPPLIES 10,409 11,177 13,000 10,000 9,500
FUEL 9,902 3,846 6,000 5,500 11,000
EQUIPMENT MAINTENANCE 4,238 9,250 7,500 4,000 4,000
VEHICLE MAINTENANCE 12,953 7,259 13,000 10,000 10,000
TRAFFIC CONTROL MAINTENANCE 23,576 21,914 30,000 25,000 26,500
ELECTRIC SERVICE 4,497 4,877 4,800 4,500 4,500
NATURAL GAS SERVICE - 834 1,000 1,000 1,000
EQUIPMENT LEASE/RENTAL 711 664 800 800 800
PROFESSIONAL DUES 2,450 1,953 4,300 3,500 4,100
PUBLICATIONS 521 395 500 400 500
TRAVEL & TRAINING 6,974 12,639 13,500 8,000 10,000
OTHER CONTRACTED SERVICES 23,254 14,099 50,500 55,000 33,000
COMMUNITY RELATIONS 93 - 5,800 5,000 3,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 33,504 32,000 31,000 31,000 31,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 29,400 28,500 32,500 32,500 28,900
TRANSFER TO EQUIPMENT REPLACEMENT
FUND - - 112,700 112,700 113,700
OPERATING 162,879 149,599 327,500 309,400 292,000
FURNITURE & EQUIP <$5000 8,690 - - - -
OTHER EQUIPMENT 3,145 - - - -
CONSTRUCTION COSTS - 7,251 - - 30,000
CAPITAL 11,835 7,251 - - 30,000
GENERAL SERVICES DIVISION TOTAL 543,306$ 558,661$ 752,364$ 678,200$ 767,700$
General Services Division Line Item Budget
PUBLIC WORKS DEPARTMENT
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Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REGULAR WAGES $ 144,106 $ 147,825 $ 160,473 $ 151,000 $ 164,900
PART-TIME WAGES 1,724 - - - -
OVERTIME 147 705 1,000 800 1,000
LONGEVITY 1,330 1,450 1,600 1,600 1,700
HEALTH & DENTAL 16,825 13,867 16,000 12,600 18,000
TMRS 15,141 18,406 19,600 20,100 23,200
FICA 11,101 11,389 12,300 11,700 12,800
WORKERS COMPENSATION 494 439 500 400 500
ALLOWANCES 1,205 1,210 1,200 1,150 1,300
OTHER BENEFITS 1,872 1,589 1,300 1,600 1,300
PERSONNEL 193,946 196,881 213,973 200,950 224,700
OFFICE SUPPLIES 800 203 300 300 500
OPERATING SUPPLIES 2,723 2,868 7,700 7,000 5,200
FUEL 3,272 2,045 3,200 2,200 3,000
CONSULTANTS - 902 50,000 35,000 15,000
VEHICLE MAINTENANCE 1,725 1,654 1,500 1,400 1,200
COMMUNICATION 1,516 5,661 5,600 3,800 4,000
ELECTRIC SERVICE - - 900 900 900
PROFESSIONAL DUES 426 373 1,000 1,000 1,000
PUBLICATIONS 121 - - - -
TRAVEL & TRAINING 577 764 3,400 2,000 4,900
OTHER CONTRACTED SERVICES 44,425 57,469 60,400 60,400 66,400
COMMUNITY RELATIONS - 1,253 3,000 1,200 3,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 5,496 5,500 5,000 5,000 5,300
OPERATING 61,081 78,691 142,000 120,200 110,400
FURNITURE & EQUIP <$5000 - 1,627 - - 10,000
CAPITAL - 1,627 - - 10,000
PLANNING DIVISION TOTAL 255,026$ 277,200$ 355,973$ 321,150$ 345,100$
Planning Division Line Item Budget
PUBLIC WORKS DEPARTMENT
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PARKS AND RECREATION DEPARTMENT
The Parks and Recreation Department is responsible for operating and maintaining the West
University Place Recreation Center, the Colonial Park Pool, the Community Building/Senior
Center, the Scout House and seven (7) municipal parks and playgrounds. The department
also is responsible for planning, implementing and evaluating a variety of recreational/leisure
activities and special events for all ages.
PARKS AND RECREATION DEPARTMENT MISSION
The West University Place Parks and Recreation Department team offers quality programs,
facilities and services that encourage community participation and promotes fun, physical
activity and growth, in a safe and wholesome environment.
PARKS AND RECREATION DEPARTMENT DIVISIONS
P&R Administration – Provides management and leadership for the department’s divisions.
(2017 Budget - $731,100).
Senior Services – Provides transportation, leisure and social services for the senior citizens of
West University Place. (2017 Budget - $371,500).
Recreation Center – Cost center for the operation of the pool and recreation facilities at the
West University Place Recreation Center. (2017 Budget - $1,435,700).
Parks Maintenance – Maintains the city’s parks and landscaping. (2017 Budget - $653,600).
Colonial Park Pool – Operation of the pool at Colonial Park. (2017 Budget - $548,000).
PARKS AND RECREATION DEPARTMENT 2017 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 round
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 60 of 135 To Table of Contents
PARKS AND RECREATION DEPARTMENT 2017 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 city-wide social networking initiatives.
Continue our recruiting, hiring, training and retention efforts for the Recreation Division’s
year-round and seasonal part-time positions of Lifeguard, Swim Instructors and
Recreation Attendants, 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 2017 - 12 (2016 authorized full-time employees - 12).
Total 2017 budget - $3,739,900 (2016 total budget - $3,660,800).
Page 61 of 135 To Table of Contents
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
P&R Administration
Personnel 335,673$ 377,729$ 385,700$ 378,300$ 512,200$
Operating charges 160,017 211,185 231,700 227,800 218,900
Total 495,690 588,914 617,400 606,100 731,100
Senior Services
Personnel 177,095 189,990 211,300 199,350 233,600
Operating charges 106,227 106,367 130,300 125,900 137,900
Total 283,323 296,357 341,600 325,250 371,500
Recreation Center
Personnel 471,263 515,717 560,700 543,300 606,000
Operating charges 656,618 608,898 877,600 874,605 817,000
Capital - 44,033 28,000 55,030 12,700
Total 1,127,881 1,168,648 1,466,300 1,472,935 1,435,700
Parks Maintenance
Personnel 147,970 170,637 215,000 194,300 217,200
Operating charges 364,961 298,609 424,800 409,000 436,400
Capital 4,858 - - - -
Total 517,789 469,246 639,800 603,300 653,600
Colonial Park
Personnel 148,438 140,305 176,000 175,900 177,600
Operating charges 199,090 201,198 395,700 395,160 364,400
Capital 3,570 - 24,000 24,000 6,000
Total 351,099 341,504 595,700 595,060 548,000
Total Department 2,775,782$ 2,864,669$ 3,660,800$ 3,602,645$ 3,739,900$
Parks and Recreation Department Staffing Schedule
2016 2017
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Parks and Recreation
Community Building
Parks and Recreation Director III 1 1 109,477 164,216
Assistant Parks & Recreation
Director 112 1 1 84,366 126,549
Executive Director FWUP 109 1 1 60,677 84,948
Senior Services
Senior Services Manager 110 1 1 64,560 90,383
Recreation Specialist 205 1 1 41,238 57,734
Recreation Center
Recreation Manager 111 1 1 71,274 106,911
Assistant Recreation Mgr 206 1 1 46,100 64,541
Recreation Specialist 205 2 2 41,238 57,734
Parks Maintenance
Park Maintenance Supervisor 207 1 1 51,932 72,704
Parks Technician 201 2 2 29,543 41,361
Total Parks and Recreation Department 12 12
PARKS & RECREATION DEPARTMENT
SALARY RANGE
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Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REGULAR WAGES $ 247,484 $ 275,888 $ 282,400 $ 271,300 $ 369,100
LONGEVITY 2,550 2,730 3,000 3,000 2,400
HEALTH & DENTAL 27,131 30,958 31,100 34,100 47,400
TMRS 26,709 35,009 35,100 36,400 52,300
FICA 18,207 20,002 21,500 20,800 28,400
WORKERS COMPENSATION 918 576 600 600 600
ALLOWANCES 8,917 8,954 8,900 8,600 8,900
OTHER BENEFITS 2,486 2,559 2,100 2,500 2,100
EMPLOYEE RELATIONS 1,271 1,052 1,000 1,000 1,000
PERSONNEL 335,673 377,729 385,700 378,300 512,200
OFFICE SUPPLIES 1,100 957 1,000 1,000 1,000
OPERATING SUPPLIES 3,010 2,784 2,700 2,700 2,700
SWIMMING POOL MAINTENANCE 45 - - - -
COMMUNICATION 27,910 23,628 23,000 23,000 24,000
ELECTRIC SERVICE 10,337 11,160 11,400 10,000 10,000
NATURAL GAS SERVICE - 2,284 5,000 2,500 2,500
EQUIPMENT LEASE/RENTAL 3,681 4,226 4,000 4,000 4,000
PROFESSIONAL DUES 3,454 2,785 3,100 3,100 3,400
TRAVEL & TRAINING 4,205 5,650 5,700 5,700 5,700
TRI-SPORTS 80,000 125,000 125,000 125,000 125,000
COMMUNITY RELATIONS 3,067 4,611 4,500 4,500 4,500
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 23,208 28,100 46,300 46,300 36,100
OPERATING 160,017 211,185 231,700 227,800 218,900
PARKS AND RECREATION
ADMINISTRATION DIVISION TOTAL 495,690$ 588,914$ 617,400$ 606,100$ 731,100$
Parks and Recreation Administration Division Line Item
PARKS AND RECREATION DEPARTMENT
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Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REGULAR WAGES $ 112,062 $ 116,232 $ 124,700 $ 117,000 $ 129,500
PART-TIME WAGES 24,385 28,096 36,600 36,000 48,000
OVERTIME 764 1,419 1,700 800 1,200
LONGEVITY 1,180 1,300 1,400 1,400 1,600
HEALTH & DENTAL 14,481 15,408 16,600 15,900 18,600
TMRS 11,757 14,483 15,300 15,600 18,200
FICA 10,093 10,820 12,500 10,400 13,800
WORKERS COMPENSATION 914 755 1,200 700 1,400
OTHER BENEFITS 1,458 1,477 1,300 1,500 1,300
EMPLOYEE RELATIONS - - - 50 -
PERSONNEL 177,095 189,990 211,300 199,350 233,600
OFFICE SUPPLIES 472 748 1,000 1,000 1,000
OPERATING SUPPLIES 2,826 2,218 5,500 2,000 5,500
FUEL 2,117 1,094 1,600 1,300 1,800
VEHICLE MAINTENANCE 299 1,339 2,000 1,500 1,500
COMMUNICATION 8,321 6,628 8,500 8,000 8,500
EQUIPMENT LEASE/RENTAL 962 981 1,200 1,200 1,200
PROFESSIONAL DUES 225 506 300 300 300
TRAVEL & TRAINING 1,085 1,023 1,700 1,200 1,700
CREDIT CARD FEES - - 1,500 2,400 2,400
INSTRUCTOR FEES 31,376 32,156 32,000 32,000 32,000
COMMUNITY RELATIONS 14,551 12,765 18,000 18,000 18,000
BOARDS AND COMMITTEES 3,397 4,007 4,000 4,000 4,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 9,000 8,700 9,000 9,000 9,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 31,596 34,200 38,500 38,500 46,200
TRANSFER TO EQUIPMENT REPLACEMENT
FUND - - 5,500 5,500 4,800
OPERATING 106,227 106,367 130,300 125,900 137,900
SENIOR SERVICES DIVISION TOTAL 283,323$ 296,357$ 341,600$ 325,250$ 371,500$
Senior Services Division Line Item Budget
PARKS AND RECREATION DEPARTMENT
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Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REGULAR WAGES $ 193,587 $ 231,793 $ 231,000 $ 216,500 $ 239,800
PART-TIME WAGES 189,691 179,096 201,000 201,000 221,300
ON CALL 1,191 1,032 1,700 1,300 1,700
OVERTIME 3,819 8,794 10,500 11,400 12,400
LONGEVITY 1,183 1,175 1,400 1,400 1,600
HEALTH & DENTAL 21,026 24,011 36,600 25,200 41,400
TMRS 20,040 27,974 29,600 39,800 35,400
FICA 28,317 30,505 33,800 33,100 36,300
WORKERS COMPENSATION 6,196 4,398 8,500 6,500 9,500
ALLOWANCES 4,097 4,114 4,100 4,100 4,100
OTHER BENEFITS 2,115 2,826 2,500 3,000 2,500
PERSONNEL 471,263 515,717 560,700 543,300 606,000
OFFICE SUPPLIES 2,353 2,366 4,400 5,000 4,300
OPERATING SUPPLIES 56,493 34,003 55,000 62,000 61,700
TREATMENT CHEMICALS 11,647 9,975 14,000 14,000 14,300
EQUIPMENT MAINTENANCE 28,786 9,936 8,700 9,630 6,200
SWIMMING POOL MAINTENANCE 23,184 21,140 44,600 26,675 26,500
COMMUNICATION 2,319 774 1,900 1,900 1,700
ELECTRIC SERVICE 83,899 91,713 94,600 95,000 95,000
NATURAL GAS SERVICE - 17,870 21,000 20,000 20,000
EQUIPMENT LEASE/RENTAL 7,996 5,909 7,800 7,800 7,500
PROFESSIONAL DUES 759 1,375 1,600 1,600 1,600
TRAVEL & TRAINING 7,784 9,976 10,300 17,300 11,600
CREDIT CARD FEES - - 20,200 22,000 20,200
INSTRUCTOR FEES 332,002 299,062 342,800 341,000 342,700
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 99,396 104,800 122,100 122,100 85,500
TRANSFER TO EQUIPMENT REPLACEMENT
FUND - - 128,600 128,600 118,200
OPERATING 656,618 608,898 877,600 874,605 817,000
FURNITURE & EQUIP <$5000 - 44,033 28,000 55,030 12,700
CAPITAL - 44,033 28,000 55,030 12,700
RECREATION CENTER DIVISION TOTAL 1,127,881$ 1,168,648$ 1,466,300$ 1,472,935$ 1,435,700$
Recreation Center Division Line Item Budget
PARKS AND RECREATION DEPARTMENT
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Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REGULAR WAGES $ 86,636 $ 106,296 $ 129,000 $ 122,200 $ 122,200
PART-TIME WAGES 15,548 4,829 6,000 5,000 6,000
ON CALL 1,620 1,623 2,000 1,500 1,800
OVERTIME 1,296 3,148 3,200 3,900 5,400
LONGEVITY 250 370 600 600 500
HEALTH & DENTAL 21,076 25,632 41,000 28,400 46,600
TMRS 9,163 14,081 16,100 16,400 17,900
FICA 7,816 8,708 10,500 9,800 10,200
WORKERS COMPENSATION 1,992 2,121 2,700 2,400 2,700
ALLOWANCES 1,205 2,085 2,100 2,100 2,100
OTHER BENEFITS 1,370 1,744 1,800 2,000 1,800
PERSONNEL 147,970 170,637 215,000 194,300 217,200
OFFICE SUPPLIES 261 290 300 300 300
OPERATING SUPPLIES 2,526 4,481 5,200 5,000 5,200
FUEL 4,787 3,594 5,500 3,200 4,800
EQUIPMENT MAINTENANCE 637 1,001 1,300 1,300 1,300
VEHICLE MAINTENANCE 1,679 3,047 3,000 1,000 1,000
BUILDING & GROUNDS MAINTENANCE 129,383 96,874 115,000 105,000 104,000
ELECTRIC SERVICE 18,671 20,207 19,400 18,000 18,000
TRAVEL & TRAINING 3,864 2,875 4,000 4,600 4,500
OTHER CONTRACTED SERVICES 167,256 143,140 187,500 187,000 203,000
TRANSFER TO CAPITAL PROJECT FUND 14,500 - - - -
TRANSFER TO VEHICLE REPLACEMENT
FUND 8,496 8,300 8,000 8,000 8,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 12,900 14,800 16,200 16,200 20,000
TRANSFER TO EQUIPMENT REPLACEMENT
FUND - - 59,400 59,400 66,300
OPERATING 364,961 298,609 424,800 409,000 436,400
TRUCKS 4,858 - - - -
CAPITAL 4,858 - - - -
PARKS MAINTENANCE DIVISION TOTAL 517,789$ 469,246$ 639,800$ 603,300$ 653,600$
Parks Maintenance Division Line Item Budget
PARKS AND RECREATION DEPARTMENT
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Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REGULAR WAGES $ (488) $ 6,572 $ - $ - $ -
PART-TIME WAGES 134,075 119,270 160,600 160,600 162,000
OVERTIME - 27 - - -
FICA 11,897 11,541 12,300 12,200 12,400
WORKERS COMPENSATION 2,955 2,896 3,100 3,100 3,200
PERSONNEL 148,438 140,305 176,000 175,900 177,600
OFFICE SUPPLIES 1,091 1,079 2,000 2,000 2,000
OPERATING SUPPLIES 10,144 25,313 27,100 27,000 33,600
TREATMENT CHEMICALS 14,674 17,005 17,600 17,510 17,500
EQUIPMENT MAINTENANCE 335 187 3,000 3,000 3,000
SWIMMING POOL MAINTENANCE
73,775 46,903 80,700 80,700 56,100
COMMUNICATION 512 117 700 700 800
ELECTRIC SERVICE 38,888 46,393 46,900 47,000 47,000
NATURAL GAS SERVICE - 2,965 4,000 3,500 4,000
EQUIPMENT LEASE/RENTAL 784 637 900 750 800
CREDIT CARD FEES - - 2,400 2,600 2,400
INSTRUCTOR FEES 988 - - - -
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 57,900 60,600 65,000 65,000 50,700
TRANSFER TO EQUIPMENT REPLACEMENT
FUND - - 145,400 145,400 146,500
OPERATING 199,090 201,198 395,700 395,160 364,400
FURNITURE & EQUIP < $5000 3,570 - 24,000 24,000 6,000
CAPITAL 3,570 - 24,000 24,000 6,000
COLONIAL PARK DIVISION TOTAL 351,099$ 341,504$ 595,700$ 595,060$ 548,000$
PARKS AND RECREATION DEPARTMENT
Colonial Park Division Line Item Budget
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Transfers
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
TRANSFER FROM WATER & SEWER FUND
1,250,004 1,250,000 1,250,000 204,500 1,545,500
TRANSFER FROM SOLID WASTE FUND
309,996 310,000 310,000 310,000 59,400
TRANSFER FROM EMPLOYEE BENEFIT
FUND - - - - 146,500
TRANSFERS IN 1,560,000$ 1,560,000$ 1,560,000$ 514,500$ 1,751,400$
TRANSFER TO CAPITAL PROJECT FUND
223,000 - - - -
TRANSFER TO CAPITAL RESERVE FUND
200,004 79,300 500,000 500,000 500,000
TRANSFERS OUT 423,004$ 79,300$ 500,000$ 500,000$ 500,000$
GENERAL FUND
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THE DEBT SERVICE FUND 2017
Summary Discussion
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 2017 debt service payments requires an ad valorem tax rate of
$.13123 per $100 of assessed value in tax year 2016, a decrease of 11.68% or $0.01735 per $100.
In 2017, the Debt Service Fund will pay $8,923,718 of debt service and fiscal agent fees, a decrease
of $813,663 from 2016. This increase is due to the refinancing of the remaining certain maturities of
the existing water and sewer revenue supported debt.
In September 2010, City Council authorized the issuance of Certificates of Obligation, Series 2010A
as well as the issuance of Permanent Improvement Refunding Bonds, Series 2010. The 2010A
certificates were issued for the purpose of funding the purchase of two properties adjacent to the
existing police building while the 2010 refunding bonds were used to refund a portion of the
outstanding debt obligations of the city, namely the Waterworks and Sewer System Revenue Bonds,
Series 2001A, Waterworks and Sewer System Revenue Bonds, Series 2001B, and the Permanent
Improvement and Refunding Bonds, Series 2002. The refunding projected a present value savings of
approximately $440,000 over the life of the bonds.
In November 2011, City Council authorized the issuance of Certificates of Obligation, Series 2011 as
well as the issuance of Permanent Improvement Refunding Bonds, Series 2011. The 2011
certificates were used to fund storm water detention and drainage facilities while the 2011 refunding
bonds were issued for the purpose refunding of a portion of the outstanding debt obligations of the
city, specifically an additional portion of the Permanent Improvement and Refunding Bonds, Series
2002 and the 2001A and 2001B Water & Wastewater Revenue Bonds. 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 2011 refunding bonds that is directly associated with the
revenue bonds is funded by a transfer from the water and sewer fund. The refunding projected a
present value savings of approximately $408,600 over a nine year period.
On March 12, 2012, City Council authorized the issuance of Permanent Improvement Refunding
Bonds, Series 2012 for the purpose of refunding certain maturities of the Certificates of Obligation,
Series 2003. The refunding projected a present value savings of approximately $725,000 over a
seven year period.
On April 9, 2013, City Council authorized the issuance of $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 present value savings over the life of the bonds of
approximately $1.26 million.
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THE DEBT SERVICE FUND 2017
On January 11, 2016, the city closed on General Obligation Refunding Bonds, Series 2016, issued as
a private placement. The bonds proceeds were used to refund the remaining portion of the
outstanding Waterworks and Sewer System Revenue Refunding Bonds, Series 2005. The refunding
was projected to provide a present value savings of approximately 175,900 over a period of six years.
The debt service on the 2016 refunding bonds that is directly associated with the revenue bonds is
funded by a transfer from the water and sewer fund.
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 2016 is estimated to be $5.89 billion, the
current debt limit under this provision is $294.37 million. As of December 31, 2016, the city will
owe a total of $52.91 million to bondholders for all existing outstanding principal. Of this total, the
Debt Service Fund, using property taxes, will provide $46.61 million. The funding for the remaining
$6.3 million in debt is generated from user fees in the Water and Sewer Fund.
The most recent Standard and Poor’s Investor Services bond ratings for West University Place’s
General Obligation Bonds were that agency’s highest rating, AAA. Relative stability in assessed
values, the political stability of the community, and the underlying strength in the Houston Area
economy have kept the City’s credit ratings high.
FUTURE ACTIVITY
Annual debt service on the current outstanding bonds will reach a maximum of $8.9 million in 2020
when the outstanding bonds issued prior to 2009 will be retired. During the recent period of
historically low interest rates, the city refunded all bonds that were available for refunding,
significantly reducing interest that the city had to pay. With most outstanding bonds at interest rates
close to the current market, future refundings will be rare.
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DEBT SERVICE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REVENUES:
CURRENT YEAR PROPERTY TAXES 7,738,872$ 8,063,004$ 8,034,500$ 8,034,500$ 7,713,715$
PRIOR YEAR PROPERTY TAXES 11,866 22,606 10,000 10,000 10,000
PENALTY AND INTEREST 35,656 35,269 25,000 35,000 35,000
EARNINGS ON INVESTMENTS 3,415 5,214 2,500 3,000 2,500
TRANSFER FROM WATER & SEWER FUND 378,504 383,800 383,950 1,193,563 1,193,554
GENERAL OBLIGATION BOND PROCEEDS - - - 3,170,000 -
TOTAL REVENUES 8,168,313 8,509,893 8,455,950 12,446,063 8,954,769
EXPENDITURES:
BOND PRINCIPAL 6,190,000 6,420,000 6,580,000 7,370,000 7,485,000
INTEREST ON BONDS 1,891,944 1,676,905 1,513,800 2,263,888 1,422,468
FISCAL AGENT FEES 15,000 13,750 16,250 17,000 16,250
ISSUANCE COSTS - - - 91,300 -
PAYMENT TO REFUNDED BOND ESCROW - - - 3,117,900 -
TOTAL EXPENDITURES 8,096,944 8,110,655 8,110,050 12,860,088 8,923,718
NET REVENUES 71,369 399,238 345,900 (414,025) 31,051
BEGINNING BALANCE 95,669 167,038 503,737 566,276 152,251
ENDING BALANCE 167,038$ 566,276$ 849,637$ 152,251$ 183,302$
Page 71 of 135 To Table of Contents
Principal Principal
Amount Outstanding Outstanding
Series Obligation of Issue January 1, 2017 Principal Interest Total December 31, 2017
2001 Certificates of Obligation 3,325,000$ 590,000$ 590,000$ 12,980$ 602,980$ -$
2009 Permanent Improvement &
Refunding 11,740,000 8,615,000 495,000 348,900 843,900 8,120,000
2009 Certificates of Obligation 1,295,000 1,065,000 45,000 43,431 88,431 1,020,000
2010 Permanent Improvement 5,000,000 4,760,000 75,000 177,350 252,350 4,685,000
2010 Permanent Improvement
Refunding 11,145,000 6,050,000 1,170,000 188,200 1,358,200 4,880,000
2010 Certificates of Obligation 6,900,000 6,505,000 110,000 242,563 352,563 6,395,000
2010A Certificates of Obligation 1,660,000 1,195,000 80,000 42,800 122,800 1,115,000
2011 Permanent Improvement
Refunding 4,790,000 1,640,000 425,000 40,700 465,700 1,215,000
2011 Certificates of Obligation 910,000 810,000 20,000 17,825 37,825 790,000
2012 Permanent Improvement
Refunding 8,555,000 7,185,000 760,000 136,100 896,100 6,425,000
2013 Permanent Improvement
Refunding 16,360,000 12,110,000 3,305,000 140,190 3,445,190 8,805,000
2016 General Obligation Refunding 3,170,000 2,380,000 410,000 31,429 441,429 1,970,000
52,905,000$ 7,485,000$ 1,422,468$ 8,907,468$ 45,420,000$
CITY OF WEST UNIVERSITY PLACE
GENERAL LONG TERM DEBT
SCHEDULE OF FISCAL YEAR REQUIREMENTS
Principal & Interest
Requirements for 2017
Page 72 of 135 To Table of Contents
Fiscal Year Principal Interest Due 2/1 Interest Due 8/1 Interest Total
2017 7,485,000 747,279 675,189 1,422,468 8,907,468
2018 7,655,000 675,189 595,696 1,270,885 8,925,885
2019 7,815,000 595,696 513,979 1,109,674 8,924,674
2020 7,965,000 513,979 427,130 941,108 8,906,108
2021 3,375,000 427,130 370,878 798,007 4,173,007
2022 3,345,000 370,878 313,150 684,028 4,029,028
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
52,905,000$ 4,469,774$ 3,722,495$ 8,192,269$ 61,097,269$
CITY OF WEST UNIVERSITY PLACE
GENERAL LONG TERM DEBT
PRINCIPAL AND INTEREST REQUIREMENTS
As of January 1, 2017
$‐
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
$10,000,000
201720182019202020212022202320242025202620272028Annual Debt Service Requirements
Principal Interest
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WATER AND SEWER FUND 2017
Summary Discussion
The Water and Sewer Fund (W&S Fund) is an enterprise fund and, as business enterprises in the
private sector, is meant to be self-supporting. The W&S 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 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
2016 Financial Activity - W&S Fund gross revenues are expected to be $7.26 million, slightly
above the budget of $6.95 million due to higher than expected sales at the beginning of 2016.
Operating expenditures in 2016 are expected to be approximately $4.50 million, which is slightly
above 2016 Budget appropriations of $4.43 million. Debt service, administrative cost and a
transfer to the Water & Sewer Capital Project Fund adds $2.10 million more to the total
expenditures. Altogether, W&S Fund 2016 expenditures are expected to total approximately
$6.60 million which is below the 2016 Budget of $7.86 million. Transfers to the general fund
and the capital project fund were reduced or eliminated in 2016 due to a revenue overstatement
error in the budget presentation in prior years. The reduction in the transfers was necessary to
maintain the 10% fund reserve requirement as of December 31.
The 2017 Budget - The 2017 Budget anticipates total Water and Sewer Utility Fund revenues of
approximately $7.24 million. The City of Houston has not indicated the amount of the annual
surface water contract rates for 2017; therefore, no water or sewer rate increases are included in
this budget. When the rate increase is announced after this budget adoption, West U will adjust
the rates at which customers are billed to cover any impact a rate increase from the City of
Houston may have on the cost of operations. Additionally, West U will have the results of the
2016 water and sewer rate study currently being conducted. Recommendations for a rate
redesign or rate increase will be considered after the report is finalized.
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WATER AND SEWER FUND 2017
System operations, including the Utility Billing division, are appropriated at $7.22 million,
including $1.55 million transferred to the General Fund to reinstate the reduced portion of the
2016 administrative cost allocation. The future of the administrative cost allocation and the
transfer to the water & sewer capital project fund will be evaluated after the receipt of the 2016
water and sewer rate study results.
Debt service for 2017 is $1,193,554 (principal and interest) on outstanding bonds. Portions of the
2001-A and 2001-B Revenue Bonds were refunded in September 2010. The remainder of these
revenue bonds was refunded in November 2011 and January 2016. These refundings effectively
lowered the annual debt service requirements for the W&S Fund by issuing lower interest tax
supported debt. The total debt service for the remaining bonds will steadily decrease from a high
of $1.2 million in 2018 to $954,137 at the final payment on February 1, 2022.
For the Future - The W&S Fund is the most difficult of all of the City’s funds to predict. Water
usage can vary dramatically with the weather. All projections and budgets are based on averages
and likely to differ considerably from actual results. Most costs also vary as revenues fluctuate,
but are generally expected to increase an average of 3% per year. While much of the system’s
delivery and collection infrastructure is new, some key components are aging dramatically: Lift
stations, elevated towers and water wells all will need major overhauls in the foreseeable future.
Anticipated rate increases from the City of Houston and increasing costs of service will require
additional rate increases to keep pace with the City of Houston’s rate increase for treated water
and other operational costs of providing service. Future rate increases will be required to fund
capital projects that are part of the City’s infrastructure maintenance and replacement program.
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WATER AND SEWER FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REVENUES:
WATER SERVICE 4,564,375$ 4,641,229$ 4,700,000$ 4,879,000$ 4,880,000$
SEWER SERVICE 2,140,771 2,165,608 2,134,500 2,235,000 2,220,000
PENALTIES 51,263 93,526 50,000 55,000 55,000
CONNECTION FEE 106,740 79,006 60,000 82,000 80,000
EARNINGS ON INVESTMENTS 2,357 55 1,100 - -
MISCELLANEOUS 4,985 6,927 5,000 9,810 5,000
TOTAL REVENUE 6,870,491 6,986,352 6,950,600 7,260,810 7,240,000
EXPENDITURES BY DEPARTMENT:
DEBT SERVICE 1,222,802 1,221,738 1,226,300 1,193,563 1,193,554
FINANCE 269,799 246,398 334,224 337,410 276,400
PUBLIC WORKS 3,572,405 4,004,151 4,096,636 4,162,900 4,204,600
TRANSFER TO GENERAL FUND 1,250,004 1,250,000 1,250,000 204,500 1,545,500
TRANSFER TO WATER & SEWER CAPITAL
PROJECTS 1,899,996 1,200,000 955,000 700,000 -
TOTAL EXPENDITURES 8,215,006 7,922,286 7,862,160 6,598,373 7,220,054
NET REVENUES (EXPENDITURES)(1,344,516) (935,935) (911,560) 662,437 19,946
BEGINNING WORKING CAPITAL 2,320,806 976,290 1,606,891 40,355 702,792
ENDING WORKING CAPITAL 976,290$ 40,355$ 695,331$ 702,792$ 722,738$
OPERATIONS
58.2%FINANCE
3.8%
DEBT SERVICE
16.5%
TRANSFERS
21.4%
2017 Expenditures by Department
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WATER AND SEWER FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REVENUES:
WATER SERVICE $ 4,564,375 $ 4,641,229 $ 4,700,000 $ 4,879,000 $ 4,880,000
SEWER SERVICE 2,140,771 2,165,608 2,134,500 2,235,000 2,220,000
PENALTIES 51,263 93,526 50,000 55,000 55,000
CONNECTION FEE 106,740 79,006 60,000 82,000 80,000
EARNINGS ON INVESTMENTS 2,357 55 1,100 - -
MISCELLANEOUS 4,985 6,927 5,000 9,810 5,000
- - -
TOTAL REVENUE 6,870,491 6,986,352 6,950,600 7,260,810 7,240,000
EXPENDITURES:
REGULAR WAGES 607,410 740,565 699,540 747,000 710,200
PART-TIME WAGES 386 1,657 - - -
ON CALL 12,783 15,849 13,800 12,000 13,800
OVERTIME 99,203 95,817 80,000 66,900 80,000
LONGEVITY 7,391 7,990 7,700 7,700 8,400
HEALTH & DENTAL 112,224 137,297 139,500 145,500 158,300
TMRS 74,483 105,860 95,300 108,000 110,600
FICA 53,152 63,183 59,900 62,400 61,000
WORKERS COMPENSATION 10,230 11,329 11,600 11,300 12,200
ALLOWANCES 4,786 6,171 6,200 6,100 6,200
OTHER BENEFITS 8,428 9,929 8,700 10,000 8,600
EMPLOYEE RELATIONS 1,089 696 1,700 1,500 1,700
OFFICE SUPPLIES 2,250 1,591 2,200 2,200 2,200
OPERATING SUPPLIES 28,024 26,079 16,000 21,000 19,000
FUEL 13,511 11,623 19,000 12,000 16,500
TREATMENT CHEMICALS 93,454 83,700 92,000 90,000 107,000
EQUIPMENT MAINTENANCE 17,252 18,918 37,000 24,000 28,000
VEHICLE MAINTENANCE 15,383 9,488 20,000 20,000 20,000
BUILDING & GROUNDS MAINTENANCE 62,288 41,889 62,000 60,000 62,000
WATER SYSTEM MAINTENANCE 151,786 127,126 115,000 135,000 120,000
SEWER SYSTEM MAINTENANCE 169,166 228,671 124,000 165,000 130,000
COMMUNICATION 2,512 1,521 400 400 400
ELECTRIC SERVICE 426,446 466,204 407,400 450,000 450,000
SURFACE WATER 1,245,343 1,427,356 1,500,000 1,500,000 1,500,000
NATURAL GAS SERVICE 386 287 400 300 300
EQUIPMENT LEASE/RENTAL 6,396 5,609 5,600 4,860 4,800
PROFESSIONAL DUES 700 966 2,100 2,100 2,500
PUBLICATIONS - - - 65 -
TRAVEL & TRAINING 20,632 24,032 26,000 24,065 30,000
SLUDGE REMOVAL 56,227 38,000 62,000 45,000 55,000
CREDIT CARD FEES - - 20,400 26,500 28,800
OTHER CONTRACTED SERVICES 354,628 328,521 368,920 368,920 324,000
COMMUNITY RELATIONS 9,954 10,497 26,000 22,000 20,000
FURNITURE & EQUIP <$5000 - 3,013 2,000 2,000 5,000
OTHER EQUIPMENT 1,803 26,715 182,000 130,000 185,000
BOND PRINCIPAL 875,004 675,000 725,000 - -
INTEREST ON BONDS 160,935 132,404 115,600 - -
FISCAL AGENT FEES 1,000 - 1,750 - -
ISSUANCE COSTS 7,363 10,533 - - -
TRANSFER TO DEBT SERVICE FUND 761,604 383,800 383,950 1,193,563 1,193,554
TRANSFER TO GENERAL FUND 1,250,004 1,250,000 1,250,000 204,500 1,545,500
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WATER AND SEWER FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
TRANSFER TO WATER & SEWER CAPITAL
PROJECTS 1,899,996 1,200,000 955,000 700,000 -
TRANSFER TO VEHICLE REPLACEMENT FUND
80,004 74,000 79,000 79,000 76,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 92,496 98,400 137,500 137,500 123,500
TOTAL EXPENDITURES 8,798,110 7,902,286 7,862,160 6,598,373 7,220,054
NET REVENUES (EXPENDITURES)(1,927,620) (915,935) (911,560) 662,437 19,946
BEGINNING FUND BALANCE 2,320,806 393,186 1,606,891 (522,749) 139,688
ENDING FUND BALANCE 393,186$ (522,749)$ 695,331$ 139,688$ 159,634$
PERSONNEL
18.2%
EQUIPMENT, VEHICLE,
BUILDING & GROUNDS
MAINTENANCE
1.7%
WATER SYSTEM
MAINTENANCE
1.5%
SEWER SYSTEM
MAINTENANCE
2.0%
ELECTRIC
SERVICE
5.6%
SURFACE WATER
23.4%
DEBT SERVICE
18.6%
TRANSFER TO
GENERAL FUND
15.5%
TRANSFER TO
W&S CAPITAL
RESERVE FUND
0.0%
VEHICLE
REPLACEMENT
1.2%
TECHNOLOGY
MANAGEMENT
1.9%
WATER & SEWER FUND EXPENDITURES BY TYPE
Page 78 of 135 To Table of Contents
Fiscal Year Principal *
Interest Due 2/1
*
Interest Due 8/1
* Interest Total
2017 1,035,000 85,446 73,108 158,554 1,193,554
2018 1,070,000 73,108 57,138 130,246 1,200,246
2019 1,095,000 57,138 43,900 101,038 1,196,038
2020 1,110,000 43,900 30,283 74,183 1,184,183
2021 1,050,000 30,283 14,137 44,420 1,094,420
2022 940,000 14,137 - 14,137 954,137
6,300,000$ 304,012$ 218,566$ 522,578$ 6,822,578$
CITY OF WEST UNIVERSITY PLACE
WATER & SEWER DEBT SERVICE
PRINCIPAL AND INTEREST REQUIREMENTS
As of January 1, 2017
* 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
$1,400,000
201720182019202020212022Annual Debt Service Requirements
Principal Interest
Page 79 of 135 To Table of Contents
Principal Principal
Amount Outstanding Outstanding
Series Obligation of Issue January 1, 2017 Principal Interest Total December 31, 2017
2010 Perm Improv Refunding
Bonds (W&S Portion)*5,080,000 3,920,000 625,000 127,125 752,125 3,295,000
2016 GO Refunding Bonds (W&S
Portion)*3,170,000 2,380,000 410,000 31,429 441,429 1,970,000
6,300,000$ 1,035,000$ 158,554$ 1,193,554$ 5,265,000$
* Portion of debt is transferred to General Debt Service Fund
CITY OF WEST UNIVERSITY PLACE
WATER & SEWER DEBT SERVICE
SCHEDULE OF FISCAL YEAR REQUIREMENTS
Principal & Interest
Requirements for 2017
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WATER AND SEWER FUND 2017
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. (2017 Budget $276,400)
FINANCE DEPARTMENT (W&S FUND) 2017 GOALS
Continue utility customer service training for all Finance staff members.
Review and update, as necessary, all utility billing financial processes.
Implement a comprehensive review and possible redesign of the water & sewer rate
structure.
FINANCE DEPARTMENT (W&S FUND) BUDGET HIGHLIGHTS
Authorized full-time employees – 2 (2016 authorized full-time employees – 2)
Total budget – $276,400 (2016 total budget - $334,224)
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Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
Utility Billing & Customer Service
Personnel 150,998$ 167,148$ 157,904$ 156,800$ 166,600$
Operating charges 118,801 78,421 174,320 178,610 107,800
Capital - 829 2,000 2,000 2,000
Transfers Out - - - - -
Total 269,799 246,398 334,224 337,410 276,400
Total Department 269,799$ 246,398$ 334,224$ 337,410$ 276,400$
Finance Department Staffing Schedule (W&S Fund)
2016 2017
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Finance - Utility Billing
Sr. Customer Service
Representative 207 1 1 51,932 72,704
Accounting Specialist 204 1 1 37,355 52,298
Total Finance (W&S Fund)2 2
FINANCE DEPARTMENT
SALARY RANGE
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Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REGULAR WAGES $ 101,290 $ 106,201 $ 108,104 $ 107,600 $ 112,200
ON CALL 884 - - - -
OVERTIME 13,841 20,799 10,000 10,000 10,000
LONGEVITY 770 890 1,100 1,100 1,200
HEALTH & DENTAL 11,703 12,349 13,200 12,600 14,700
TMRS 12,045 15,567 14,300 14,300 17,000
FICA 8,828 9,676 9,100 9,100 9,400
WORKERS COMPENSATION 222 243 300 300 300
OTHER BENEFITS 1,417 1,423 1,300 1,300 1,300
EMPLOYEE RELATIONS - - 500 500 500
PERSONNEL 150,998 167,148 157,904 156,800 166,600
OFFICE SUPPLIES 699 383 1,000 1,000 1,000
COMMUNICATION 625 - - - -
EQUIPMENT LEASE/RENTAL 5,727 4,817 4,000 4,060 4,000
PUBLICATIONS - - - 65 -
TRAVEL & TRAINING - - 2,000 65 2,000
CREDIT CARD FEES - - 20,400 26,500 28,800
OTHER CONTRACTED SERVICES 111,750 73,221 146,920 146,920 72,000
OPERATIONS 118,801 78,421 174,320 178,610 107,800
FURNITURE & EQUIP <$5000 - 829 2,000 2,000 2,000
CAPITAL - 829 2,000 2,000 2,000
FINANCE DIVISION TOTAL 269,799$ 246,398$ 334,224$ 337,410$ 276,400$
WATER AND SEWER FUND
FINANCE DEPARTMENT
Finance Division Line Item Budget
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WATER AND SEWER FUND 2017
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. (2017 Budget -
$4,204,600)
PUBLIC WORKS DEPARTMENT (W&S FUND) 2017 GOALS
Continue overall review of operational system and preventative maintenance procedures and
implement necessary changes to enhance the water and wastewater system and/or
preventative maintenance procedures to ensure the systems are operating effectively and
efficiently.
Develop a 5-year capital improvement plan and funding to address the aging water and
wastewater mechanical components and infrastructure.
Continue our program to replace iron water mains installed before 1939 utilizing city staff
with the support of contractors for specialized services that require expertise or equipment
not available in-house.
Complete second phase of lift station electrical renovations program. Phase I was completed
in 2016 and renovated seven of the twelve lift stations. Phase II will complete renovation of
the remaining five lift stations. This will complete the renovations of all lift stations and they
will operate under the Wastewater SCADA System, which will improve monitoring and
operating efficiencies.
Initiate and complete project to add Chlorimination feed systems to the Milton Street and the
Wakeforest Street Pump Stations allowing us to meet new regulations with any mixture of
surface water and well water. Current mixture is reduced to keep Chlorimination process
optimized for disinfection as required by recently promulgated regulations.
Initiate and complete project to replace the rotating equipment in the clarifiers at the
wastewater treatment plant. The current rotating equipment was placed in service in 1982.
The anticipated service life of this equipment is 30 years. Proper maintenance has extended
the life of this equipment yet maintenance costs are increasing yearly due to failure of welded
steel framing components on the rotating bridge.
PUBLIC WORKS DEPARTMENT (W&S FUND) BUDGET HIGHLIGHTS
Authorized full-time employees – 12 (2016 authorized full-time employees – 12)
Total operations budget - $4,204,600 (2016 total budget - $4,096,636)
Purchase of surface water from the City of Houston - $1,500,000 (2016 Budget - $1,500,000)
Page 84 of 135 To Table of Contents
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
W&S Fund Operations
Personnel 840,566$ 1,029,195$ 966,036$ 1,021,600$ 1,004,400$
Operating charges 2,730,036 2,946,056 2,948,600 3,011,300 3,012,200
Capital 1,803 28,899 182,000 130,000 188,000
Total 3,572,405 4,004,151 4,096,636 4,162,900 4,204,600
Total Department 3,572,405$ 4,004,151$ 4,096,636$ 4,162,900$ 4,204,600$
Public Works Department Staffing Schedule (W&S Fund)
2016 2017
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Public Works - Operations
Operations Superintendent 112 1 1 84,366 126,549
Field Services Supervisor 207 1 1 51,932 72,704
Plant Supervisor 207 1 1 51,932 72,704
Crew Leader 205 2 2 41,238 57,734
Plant Operator 204 3 3 37,355 52,298
Driver/Equipment Operator 203 1 1 33,472 46,861
Maintenance Worker I 202 2 2 30,941 43,318
Total Public Works (W&S Fund)11 11
PUBLIC WORKS DEPARTMENT
SALARY RANGE
Page 85 of 135 To Table of Contents
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REGULAR WAGES $ 506,119 $ 634,364 $ 591,436 $ 639,400 $ 598,000
PART-TIME WAGES 386 1,657 - - -
ON CALL 11,900 15,849 13,800 12,000 13,800
OVERTIME 85,362 75,019 70,000 56,900 70,000
LONGEVITY 6,621 7,100 6,600 6,600 7,200
HEALTH & DENTAL 100,521 124,948 126,300 132,900 143,600
TMRS 62,438 90,293 81,000 93,700 93,600
FICA 44,325 53,506 50,800 53,300 51,600
WORKERS COMPENSATION 10,009 11,086 11,300 11,000 11,900
ALLOWANCES 4,786 6,171 6,200 6,100 6,200
OTHER BENEFITS 7,011 8,506 7,400 8,700 7,300
EMPLOYEE RELATIONS 1,089 696 1,200 1,000 1,200
PERSONNEL 840,566 1,029,195 966,036 1,021,600 1,004,400
OFFICE SUPPLIES 1,552 1,207 1,200 1,200 1,200
OPERATING SUPPLIES 28,024 26,079 16,000 21,000 19,000
FUEL 13,511 11,623 19,000 12,000 16,500
TREATMENT CHEMICALS 93,454 83,700 92,000 90,000 107,000
EQUIPMENT MAINTENANCE 17,252 18,918 37,000 24,000 28,000
VEHICLE MAINTENANCE 15,383 9,488 20,000 20,000 20,000
BUILDING & GROUNDS MAINTENANCE 62,288 41,889 62,000 60,000 62,000
WATER SYSTEM MAINTENANCE 151,786 127,126 115,000 135,000 120,000
SEWER SYSTEM MAINTENANCE 169,166 228,671 124,000 165,000 130,000
COMMUNICATION 1,886 1,521 400 400 400
ELECTRIC SERVICE 426,446 466,204 407,400 450,000 450,000
SURFACE WATER 1,245,343 1,427,356 1,500,000 1,500,000 1,500,000
NATURAL GAS SERVICE 386 287 400 300 300
EQUIPMENT LEASE/RENTAL 669 792 1,600 800 800
PROFESSIONAL DUES 700 966 2,100 2,100 2,500
TRAVEL & TRAINING 20,632 24,032 24,000 24,000 28,000
SLUDGE REMOVAL 56,227 38,000 62,000 45,000 55,000
OTHER CONTRACTED SERVICES 242,877 255,299 222,000 222,000 252,000
COMMUNITY RELATIONS 9,954 10,497 26,000 22,000 20,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 80,004 74,000 79,000 79,000 76,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 92,496 98,400 137,500 137,500 123,500
OPERATING 2,730,036 2,946,056 2,948,600 3,011,300 3,012,200
FURNITURE & EQUIP <$5000 - 2,184 - - 3,000
OTHER EQUIPMENT 1,803 26,715 182,000 130,000 185,000
CAPITAL 1,803 28,899 182,000 130,000 188,000
OPERATIONS DIVISION TOTAL 3,572,405$ 4,004,151$ 4,096,636$ 4,162,900$ 4,204,600$
WATER AND SEWER FUND
PUBLIC WORKS DEPARTMENT
Operations Division Line Item Budget
Page 86 of 135 To Table of Contents
SOLID WASTE FUND 2017
Summary Discussion
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 201 - For the year ending December 31, 2016, the Solid Waste Fund is
expected to have revenue of about $1.65 million for solid waste services.
The direct cost of providing solid waste services in 2016, excluding transfers, is expected to be
$1.35 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 2016 total costs
of service to $1.66 million.
The 2017 Budget - For the year ending December 31, 2017, the Solid Waste Fund is expected to
have revenue of about $1.65 million for solid waste services.
Total expenditures are expected to be $1.55 million with proposed changes to enhance curbside
service. For the purposes of restoring fund reserves and mitigating the necessity of a rate increase,
this budget reduces the transfer to the general fund in an effort to reinstate the 10% reserve that
was eliminated in 2014 as well as mitigate the necessity for an additional rate increase in 2017.
For the Future - In 2014, City Council approved the waiver of the fund reserve requirement with
the intention of reinstating that reserve in future budget years. This budget reinstates that reserve
by reducing the administrative transfer to the general fund. Future year budgets will require an
increase in collection fees due to increased operating expenditures.
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SOLID WASTE FUND 2017
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.
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. (2017 Budget - $1,058,100)
Recycle Facility – Basic maintenance for property. (2017 Budget - $8,900)
Curbside Recycling – Collects and recycles recyclable waste. (2017 Budget - $294,400)
Curbside Green Waste Recycling – Collects and recycles recyclable waste. (2017 Budget -
$191,800)
PUBLIC WORKS DEPARTMENT 2017 GOALS (SOLID WASTE FUND)
Continue Public Education Campaign to inform residents of the requirements for Green Waste
and Bulk Waste collection programs.
Investigate operational and financial impact of expanding Bulk Trash collection from once a
week to twice a week.
Continue public education and enforcement of the city’s solid waste and recycling guidelines
with a focus on the early placements of trash, recycling and yard waste.
Continue public education program with the Recycling and Solid Waste Reduction Board to
increase the city’s recycling efforts.
Continue succession planning and employee development.
PUBLIC WORKS DEPARTMENT BUDGET HIGHLIGHTS
(SOLID WASTE FUND)
Authorized full-time employees – 7 (2016 authorized full-time employees – 7).
Total budget - $1,553,200 (2016 total budget - $1,868,300).
Fees for disposal of solid waste - $240,000 (2016 budget - $268,300).
Payment to the General Fund - $59,400 (2016 budget - $310,000).
Page 88 of 135 To Table of Contents
SOLID WASTE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REVENUES
SOLID WASTE COLLECTION 1,419,494$ 1,395,233$ 1,835,100$ 1,650,000$ 1,650,000$
SOLID WASTE SPECIAL COLLECTION 1,989 925 1,000 500 1,000
SALE OF RECYCLABLES 91,950 14,961 - 1,500 3,000
EARNINGS ON INVESTMENTS 99 194 - 20 -
MISCELLANEOUS 437 581 - 480 -
TRANSFER FROM VEHICLE REPLACEMENT
FUND 198,000 - - - -
TOTAL REVENUE 1,711,969 1,411,894 1,836,100 1,652,500 1,654,000
EXPENDITURES BY DIVISION
CURBSIDE SOLID WASTE 903,272 917,137 1,051,500 874,800 998,700
RECYCLING FACILITY 17,385 19,229 24,800 23,300 8,900
CURBSIDE RECYCLING 305,150 285,595 291,000 311,900 294,400
CURBSIDE GREEN WASTE RECYCLING - - 191,000 143,030 191,800
TRANSFER TO GENERAL FUND 309,996 310,000 310,000 310,000 59,400
TOTAL EXPENDITURES 1,535,803 1,531,960 1,868,300 1,663,030 1,553,200
NET REVENUES (EXPENDITURES)176,166 (120,066) (32,200) (10,530) 100,800
BEGINNING WORKING CAPITAL 19,057 195,223 41,643 75,157 64,627
ENDING WORKING CAPITAL 195,223$ 75,157$ 9,443$ 64,627$ 165,427$
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SOLID WASTE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REVENUES
SOLID WASTE COLLECTION $ 1,419,494 $ 1,395,233 $ 1,835,100 $ 1,650,000 $ 1,650,000
SOLID WASTE SPECIAL COLLECTION 1,989 925 1,000 500 1,000
SALE OF RECYCLABLES 91,950 14,961 - 1,500 3,000
EARNINGS ON INVESTMENTS 99 194 - 20 -
MISCELLANEOUS 437 581 - 480 -
TRANSFER FROM VEHICLE REPLACEMENT
FUND 198,000 - - - -
TOTAL REVENUE 1,711,969 1,411,894 1,836,100 1,652,500 1,654,000
EXPENDITURES
REGULAR WAGES 260,381 273,715 326,940 245,200 324,800
OVERTIME 26,542 22,659 23,900 16,730 25,700
LONGEVITY 3,125 3,485 3,900 3,900 2,800
HEALTH & DENTAL 50,642 53,934 65,400 62,400 81,600
TMRS 29,919 36,570 43,200 34,800 48,600
FICA 21,191 21,919 27,100 19,800 27,000
WORKERS COMPENSATION 11,248 12,283 15,200 10,700 15,400
OTHER BENEFITS 4,107 4,148 4,300 4,400 4,300
EMPLOYEE RELATIONS 865 609 1,200 500 1,000
ACCRUED VACATION 13,778 4,286 - - -
OFFICE SUPPLIES - - 200 200 200
OPERATING SUPPLIES 8,164 9,159 13,000 11,500 13,000
FUEL 46,994 29,199 55,600 29,700 44,400
EQUIPMENT MAINTENANCE 806 1,847 3,200 2,000 2,500
VEHICLE MAINTENANCE 82,117 31,200 53,000 49,500 45,000
ELECTRIC SERVICE 880 779 800 800 800
PROFESSIONAL DUES - 100 900 900 900
TRAVEL & TRAINING 573 2,734 6,500 4,000 5,500
DISPOSAL FEE 220,875 223,813 268,300 250,000 240,000
LANDFILL MAINTENANCE 10,130 9,670 12,000 12,000 12,000
OTHER CONTRACTED SERVICES 222,842 222,814 344,160 311,000 317,000
COMMUNITY RELATIONS 19,030 10,639 32,500 27,500 31,500
OTHER EQUIPMENT 5,556 6,886 7,000 7,000 9,500
CONSTRUCTION COSTS - - 2,500 1,000 2,500
TRANSFER TO GENERAL FUND 309,996 310,000 310,000 310,000 59,400
TRANSFER TO VEHICLE REPLACEMENT
FUND 143,004 191,000 191,000 191,000 192,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 42,996 48,400 56,500 56,500 45,800
TOTAL EXPENDITURES 1,535,803 1,531,960 1,868,300 1,663,030 1,553,200
NET REVENUES (EXPENDITURES)176,166 (120,066) (32,200) (10,530) 100,800
BEGINNING FUND BALANCE 19,057 195,223 41,643 75,157 64,627
ENDING FUND BALANCE 195,223$ 75,157$ 9,443$ 64,627$ 165,427$
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Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
Curbside Solid Waste
Personnel 326,962$ 334,001$ 382,900$ 264,700$ 395,600$
Operating charges 886,305 893,136 978,600 920,100 660,000
Capital - - - - 2,500
Total 1,213,268 1,227,137 1,361,500 1,184,800 1,058,100
Recycling Facility
Personnel 8$ -$ -$ -$ -$
Operating charges 17,376 19,229 22,300 22,300 6,400
Capital - - 2,500 1,000 2,500
Total 17,385 19,229 24,800 23,300 8,900
Curbside Recycling
Personnel 94,868$ 99,567$ 72,000$ 88,400$ 73,800$
Operating charges 204,726 179,142 212,000 216,500 213,600
Capital 5,556 6,886 7,000 7,000 7,000
Total 305,150 285,595 291,000 311,900 294,400
Curbside Green Waste Recycling
Personnel -$ -$ 56,240$ 45,330$ 61,800$
Operating charges - - 134,760 97,700 130,000
Total - - 191,000 143,030 191,800
Total Department 1,535,803$ 1,531,960$ 1,868,300$ 1,663,030$ 1,553,200$
Public Works Department Staffing Schedule (Solid Waste Fund)
2016 2017
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Public Works
Curbside Solid Waste
Crew Chief 206 1 1 46,100 64,541
Crew Leader 205 1 1 41,238 57,734
Driver/Equipment Operator 203 3 3 33,472 46,861
Curbside Recycling
Driver/Equipment Operator 203 1 1 33,472 46,861
Curbside Green Waste Recycling
Driver/Equipment Operator 203 1 1 33,472 46,861
TOTAL SOLID WASTE FUND 7 7
PUBLIC WORKS SOLID WASTE
SALARY RANGE
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Curbside Solid Waste Line Item Budget
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REGULAR WAGES $ 198,334 $ 208,371 $ 242,000 $ 160,000 $ 238,300
OVERTIME 20,188 17,089 19,000 11,000 18,000
LONGEVITY 2,159 2,435 3,100 3,100 1,800
HEALTH & DENTAL 41,881 44,662 51,300 44,300 66,700
TMRS 22,757 27,796 31,800 22,700 35,500
FICA 16,047 16,591 20,100 12,900 19,700
WORKERS COMPENSATION 8,680 9,466 11,500 7,400 11,500
OTHER BENEFITS 3,143 3,175 3,100 2,800 3,100
EMPLOYEE RELATIONS 793 570 1,000 500 1,000
ACCRUED VACATION 12,946 5,560 - - -
PENSION EXPENSE - (1,681) - - -
PERSONNEL 326,962 334,001 382,900 264,700 395,600
OFFICE SUPPLIES - - 200 200 200
OPERATING SUPPLIES 7,762 8,360 11,500 10,000 11,500
FUEL 40,922 25,174 44,500 25,000 37,000
EQUIPMENT MAINTENANCE 806 1,492 2,100 1,000 1,500
VEHICLE MAINTENANCE 67,736 27,547 33,000 33,000 27,000
ELECTRIC SERVICE - 103 - - -
PROFESSIONAL DUES - 100 900 900 900
TRAVEL & TRAINING 573 2,734 6,500 4,000 5,500
DISPOSAL FEE 220,875 223,813 233,000 200,000 200,000
LANDFILL MAINTENANCE 10,130 9,670 12,000 12,000 12,000
OTHER CONTRACTED SERVICES 119,032 123,593 149,900 149,000 145,000
COMMUNITY RELATIONS 4,373 3,750 15,500 15,500 14,500
TRANSFER TO GENERAL FUND 309,996 310,000 310,000 310,000 59,400
TRANSFER TO VEHICLE REPLACEMENT
FUND 89,004 140,000 140,000 140,000 123,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 15,096 16,800 19,500 19,500 22,500
OPERATING 886,305 893,136 978,600 920,100 660,000
OTHER EQUIPMENT - - - - 2,500
CAPITAL - - - - 2,500
GENERAL SERVICES DIVISION TOTAL 1,213,268$ 1,227,137$ 1,361,500$ 1,184,800$ 1,058,100$
PUBLIC WORKS DEPARTMENT
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Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
TMRS 8 - - - -
PERSONNEL 8 - - - -
VEHICLE MAINTENANCE 6 - - - -
ELECTRIC SERVICE 880 676 800 800 800
OTHER UTILITIES - 153 - - -
OTHER CONTRACTED SERVICES 86 - - - -
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 16,404 18,400 21,500 21,500 5,600
OPERATING 17,376 19,229 22,300 22,300 6,400
CONSTRUCTION COSTS - - 2,500 1,000 2,500
CAPITAL - - 2,500 1,000 2,500
RECYCLING FACILITY DIVISION TOTAL
17,385$ 19,229$ 24,800$ 23,300$ 8,900$
PUBLIC WORKS DEPARTMENT
Recycling Facility Division Line Item Budget
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Curbside Recycling Division Line Item Budget
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REGULAR WAGES $ 62,046 $ 65,344 $ 46,400 $ 57,500 $ 46,800
OVERTIME 6,353 5,571 4,900 4,900 4,700
LONGEVITY 966 1,050 800 800 900
HEALTH & DENTAL 8,761 9,272 6,600 8,600 7,400
TMRS 7,154 8,774 6,300 8,300 7,200
FICA 5,143 5,328 4,000 4,800 4,000
WORKERS COMPENSATION 2,568 2,817 2,100 2,600 2,200
OTHER BENEFITS 964 974 700 900 600
EMPLOYEE RELATIONS 72 39 200 - -
ACCRUED VACATION 832 938 - - -
PENSION EXPENSE - (531) - - -
PERSONNEL 94,868 99,567 72,000 88,400 73,800
OPERATING SUPPLIES 402 800 1,500 1,500 1,500
FUEL 6,072 4,025 6,900 3,500 4,400
EQUIPMENT MAINTENANCE - 355 1,100 1,000 1,000
VEHICLE MAINTENANCE 14,375 3,653 17,000 15,000 14,000
DISPOSAL FEE - - 15,000 30,000 20,000
OTHER CONTRACTED SERVICES 103,724 99,221 87,000 87,000 87,000
COMMUNITY RELATIONS 14,657 6,888 17,000 12,000 17,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 54,000 51,000 51,000 51,000 51,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 11,496 13,200 15,500 15,500 17,700
OPERATING 204,726 179,142 212,000 216,500 213,600
OTHER EQUIPMENT 5,556 6,886 7,000 7,000 7,000
CAPITAL 5,556 6,886 7,000 7,000 7,000
CURBSIDE RECYCLING DIVISION TOTAL 305,150$ 285,595$ 291,000$ 311,900$ 294,400$
PUBLIC WORKS DEPARTMENT
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Curbside Green Waste Recycling Division Line Item Budget
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REGULAR WAGES $ - $ - $ 38,540 $ 27,700 $ 39,700
OVERTIME - - - 830 3,000
LONGEVITY - - - - 100
HEALTH & DENTAL - - 7,500 9,500 7,500
TMRS - - 5,100 3,800 5,900
FICA - - 3,000 2,100 3,300
WORKERS COMPENSATION - - 1,600 700 1,700
OTHER BENEFITS - - 500 700 600
PERSONNEL - - 56,240 45,330 61,800
FUEL - - 4,200 1,200 3,000
VEHICLE MAINTENANCE - - 3,000 1,500 4,000
DISPOSAL FEE - - 20,300 20,000 20,000
OTHER CONTRACTED SERVICES - - 107,260 75,000 85,000
TRANSFER TO VEHICLE REPLACEMENT
FUND - - - - 18,000
OPERATING - - 134,760 97,700 130,000
CURBSIDE RECYCLING DIVISION TOTAL -$ -$ 191,000$ 143,030$ 191,800$
PUBLIC WORKS DEPARTMENT
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INTERNAL SERVICE FUNDS 2017
Summary Discussion
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:
VEHICLE REPLACEMENT FUND
The Vehicle Replacement Fund (VRF) 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 Management 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.
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.
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INTERNAL SERVICE FUNDS 2017
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.
2016 Financial Activity - Revenue in the VRF will be higher than anticipated in the 2016
Budget due to the sale of retired vehicles that were sold at auction. Expenditures in 2016
to the VRF will be slightly lower than budgeted due to lower than budgeted expense for
the vehicle purchases.
2017 Budget - Transfers from other funds in 2017 are expected to be $599,300. The
budgeted expenditures in 2017 are $81,000, which refurbishes or replaces the following:
Public Works
General Services – refurbish 2002 bucket truck ($8,000)
General Services – replace 1992 utility trailer ($2,000)
Water & Sewer Ops – refurbish 3-2002 F-450 trucks ($54,000)
Water & Sewer Ops – refurbish 2000 jet truck ($12,000)
Water & Sewer Ops – replace 1990 Kubota trailer ($5,000)
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VEHICLE REPLACEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REVENUES
SALE OF CITY PROPERTY 16,540$ 3,907$ -$ 13,700$ -$
EARNINGS ON INVESTMENTS 4,125 6,522 - 8,500 -
MISCELLANEOUS - 668 - - -
CHARGES TO OPERATING FUNDS
TRANSFER FROM GENERAL FUND 214,500 332,000 336,000 336,000 331,300
TRANSFER FROM WATER & SEWER FUND 80,004 74,000 79,000 79,000 76,000
TRANSFER FROM SOLID WASTE FUND 143,004 191,000 191,000 191,000 192,000
TOTAL REVENUES 458,173 608,098 606,000 628,200 599,300
EXPENDITURES
LOSS ON DISPOSAL OF CITY PROPERTY - (18,018) - - -
AUTOMOBILES 5,157 - 121,000 125,000 -
LIGHT TRUCKS 8,363 - - - -
TRUCKS - - 34,000 26,125 74,000
HEAVY EQUIPMENT 7,628 1,433 - - -
OTHER EQUIPMENT 5,854 - 9,000 7,810 7,000
TRANSFER TO SOLID WASTE FUND 198,000 - - - -
TOTAL EXPENDITURES 225,002 (16,585) 164,000 158,935 81,000
NET REVENUES (EXPENDITURES)233,171 624,683 442,000 469,265 518,300
BEGINNING BALANCE 1,866,748 2,099,919 2,429,030 2,724,602 3,193,867
ENDING BALANCE 2,099,919$ 2,724,602$ 2,871,030$ 3,193,867$ 3,712,167$
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VEHICLE REPLACEMENT FUND
FIVE YEAR REPLACEMENT SCHEDULE
2018 - 2022
UNIT #REVENUES DEPARTMENT SCHEDULED ESTIMATED
ASSIGNED
REPLACEMENT
YEAR
REPLACEMENT
COST
213 Emergency FD Trailer Fire 2018 13,000$
217 CHARGES TO OPERATING FUNDS Fire 2018 181,000
123 Chevy Caprice Police 2018 49,000
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 EXPENDITURES Public Works 2018 4,000
714 Chevy 1500 Ext. Cab PU 4x2 Public Works 2018 34,000
778 Stanley Haudralic 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 Vehicle & Equipment Replacement Cost:977,000$
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
101 F-150 Unmarked Truck Police 2019 42,000
749 GMC W5500 Jet Truck Public Works 2019 120,000
818 TCM Forklift - Model FD25 T7 Public Works 2019 32,000
2019 Vehicle & Equipment Replacement Cost:349,000$
209 Pierce Fire Pumper Fire 2020 750,000$
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
919 F-250 Extended Cab 2x4 Public Works 2020 40,000
701 Chevy Pickup Truck Public Works 2020 40,000
214 Ford Expedition 4x2 Fire 2020 70,000
913 Bucket Truck Public Works 2020 100,000
548 Trailer with Miller Welder Public Works 2020 10,000
900 F-250 Extended Cab 2x4 Public Works 2020 45,000
103 Chevy 1500 Ext. Cab PU 4x2 Police 2020 34,000
2020 Vehicle & Equipment Replacement Cost:1,290,000$
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VEHICLE REPLACEMENT FUND
FIVE YEAR REPLACEMENT SCHEDULE
2018 - 2022
UNIT #REVENUES DEPARTMENT SCHEDULED ESTIMATED
ASSIGNED
REPLACEMENT
YEAR
REPLACEMENT
COST
104 Chevy Caprice Police 2021 44,000$
130 Ford SUV Police 2021 54,000
131 Ford SUV Police 2021 54,000
132 Ford SUV Police 2021 54,000
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 Vehicle & Equipment Replacement Cost:382,000$
218 Surburban 4x2 - Command Vehicle Fire 2022 69,000$
409 E-350 with Starcraft 14 passenger bus body Parks 2022 80,000
411 F-250 XL Ext. Cab with Tommy Lift Parks 2022 46,000
412 Ford F-250 Ext. Cab w/ Service Body Parks 2022 51,000
642 JD 410J Backhoe Public Works 2022 145,000
654 6x10 Trailer Public Works 2022 11,000
712 Ford F-250 Diesel with RKI L56 Service Body - 4x2 Public Works 2022 47,000
824 Cement Mix & 16' Trailer Public Works 2022 9,000
702 Ford F450 w/ Teletop Public Works 2022 72,000
703 Ford F450 w/ Teletop Public Works 2022 72,000
704 Ford F450 w/ Teletop Public Works 2022 72,000
2022 Vehicle & Equipment Replacement Cost:674,000$
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INTERNAL SERVICE FUNDS 2017
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.
2016 Financial Activity - In 2016, transfers from other funds are expected to be
$1,656,600 and total revenues are projected to be $1,656,900. Total expenditures are
expected to reach $1,039,335.
2017 Budget - The 2017 Budget projects transfers from other funds amounting to
$1,470,400. Expenditures for operations are budgeted to be $1,441,780.
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. (2017 Budget - $1,441,780)
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INTERNAL SERVICE FUNDS 2017
ADMINISTRATION DEPARTMENT
(TECHNOLOGY MANAGEMENT FUND) 2017 GOALS
Support the enhancement and effectiveness of our webpage, including multi-
media offerings
Support the continued enhancement and expansion of the Cartegraph Work Order
System
Outsource the update and maintenance of Geographical Information Systems
(GIS)
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 (2016 authorized full-time employees – 4).
Total budget - $1,441,780 (2016 total Budget - $1,502,000).
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Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
Administration
Personnel 399,421$ 456,688$ 506,300$ 489,900$ 533,400$
Operating charges 1,103,827 890,510 995,700 1,039,335 908,380
Total Department 1,503,249$ 1,347,198$ 1,502,000$ 1,529,235$ 1,441,780$
Administration Staffing Schedule (Technology Management Fund)
2016 2017
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Technology Management
Information Technology Director II 1 1 104,264 156,395
Network Administrator 210 1 1 64,560 90,383
IT Technician 209 2 2 60,677 84,948
Total Technology Management Fund 4 4
TECHNOLOGY MANAGEMENT FUND
SALARY RANGE
ADMINISTRATION DEPARTMENT
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TECHNOLOGY MANAGEMENT FUND
STATEMENT OF REVENUES AND
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REVENUES
CHARGES TO OPERATING FUNDS
TRANSFER FROM GENERAL FUND 1,033,500$ 1,152,500$ 1,316,600$ 1,330,600$ 1,301,100$
TRANSFER FROM CAPITAL RESERVE FUND - - - 132,000 -
TRANSFER FROM WATER & SEWER FUND 92,496 98,400 137,500 137,500 123,500
TRANSFER FROM SOLID WASTE FUND 42,996 48,400 56,500 56,500 45,800
EARNINGS ON INVESTMENTS 588 147 - 300 -
TOTAL REVENUES 1,169,580 1,299,447 1,510,600 1,656,900 1,470,400
EXPENDITURES
REGULAR WAGES 245,424$ 310,452$ 351,100$ 333,800$ 360,500$
ON CALL 5,258 5,310 5,500 5,200 5,500
OVERTIME 7,251 8,099 7,500 8,700 8,500
LONGEVITY 1,325 1,505 1,700 1,800 1,900
HEALTH & DENTAL 31,680 42,581 51,500 49,400 58,400
TMRS 27,873 41,069 44,500 46,500 52,800
FICA 19,804 24,493 27,200 26,700 28,400
WORKERS COMPENSATION 911 1,273 1,600 1,600 1,700
ALLOWANCES 10,966 12,116 13,000 12,800 13,000
OTHER BENEFITS 2,476 3,074 2,700 3,400 2,700
ACCUMULATED SICK LEAVE 27,514 - - - -
ACCRUED VACATION 18,940 6,715 - - -
PERSONNEL 399,421 456,688 506,300 489,900 533,400
EQUIPMENT MAINTENANCE 8,294 27,767 38,500 38,500 20,000
HARDWARE & SOFTWARE MAINTENANCE
CONTRACTS 403,275 448,303 510,100 510,100 500,580
TELE-COMMUNICATIONS & DATA & RADIO 234,554 299,147 241,600 241,600 270,000
SOFTWARE LICENSES 15,743 753 - 900 -
CONSULTANTS 16,855 12,077 20,000 20,000 15,000
TRAVEL & TRAINING 7,265 2,462 5,800 12,000 12,800
OTHER CONTRACTED SERVICES 115 - - 35 -
TECHNOLOGY PROJECTS 320,340 28,238 122,400 122,400 -
HIGH TECHNOLOGY REPLACEMENTS 97,386 71,763 57,300 93,800 90,000
OPERATIONS 1,103,827 890,510 995,700 1,039,335 908,380
TOTAL EXPENDITURES 1,503,249 1,347,198 1,502,000 1,529,235 1,441,780
NET REVENUES (EXPENDITURES)(333,669) (47,751) 8,600 127,665 28,620
BEGINNING BALANCE 253,967 (79,702) (8,348) (127,453) 212
ENDING BALANCE (79,702)$ (127,453)$ 252$ 212$ 28,832$
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INTERNAL SERVICE FUNDS 2017
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.
2016 Financial Activity - In 2016, transfers from other funds are expected to be $866,000
and total revenues are projected to be $874,700. Total expenditures are expected to be
$62,800.
2017 Budget - Transfers from other funds in 2017 are expected to be $851,700. The
budgeted expenditures in 2017 are $5,600, which is the replacement of the traffic signal
conflict monitors. The planned expenditures for the next five year period are listed
following the Statement of Revenues and Expenditures.
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Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REVENUES
SALE OF CITY PROPERTY 4,814$ 1,266$ -$ -$ -$
MISCELLANEOUS 19,427 16,683 - 5,900 -
TRANSFER FROM GENERAL FUND 55,500 89,000 866,000 866,000 851,700
EARNINGS ON INVESTMENTS 992 1,593 - 2,800 -
TOTAL REVENUES 80,733 108,542 866,000 874,700 851,700
EXPENDITURES
OTHER EQUIPMENT - 65,458 115,700 62,800 5,600
TOTAL EXPENDITURES - 65,458 115,700 62,800 5,600
NET REVENUES (EXPENDITURES)80,733 43,085 750,300 811,900 846,100
BEGINNING BALANCE 164,899 245,632 290,781 288,717 1,100,617
ENDING BALANCE 245,632$ 288,717$ 1,041,081$ 1,100,617$ 1,946,717$
EQUIPMENT REPLACEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
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EQUIPMENT REPLACEMENT SCHEDULE
FIVE YEAR REPLACEMENT SCHEDULE
2018 - 2022
DESCRIPTION DEPARTMENT ASSIGNED
SCHEDULED
REPLACEMENT
YEAR
ESTIMATED
REPLACEMENT
COST
Submersible Pumps (2)General Services 2018 5,565$
Submersible Pumps (full install) (2)General Services 2018 18,844
Underground Storage Tank 10,000 Gallons General Services 2018 188,440
Flash Transfer Relays (4 @ 5 intersections) Traffic 2018 597
Flashers (2 @ 5 intersections) Traffic 2018 299
80-Ton Chiller - City Hall Facilities 2018 108,367
Diamond Brite pool finish PARD- Recreation Center 2018 76,006
Pump Impeller PARD- Recreation Center 2018 1,552
Medtronic Lifepak CR Plus (AED) PARD- Recreation Center 2018 2,274
Floatable Log PARD- Colonial Park Pool 2018 4,985
Medtronic Lifepak CR Plus (AED) PARD- Colonial Park Pool 2018 2,274
Diamond Brite pool finish PARD- Colonial Park Pool 2018 120,343
Jet Pump (Aurora Pump) PARD- Colonial Park Pool 2018 2,660
Main Pump (Aurora Pumps) PARD- Colonial Park Pool 2018 4,560
Play Structure (Aurora Pump) PARD- Colonial Park Pool 2018 2,787
Slide Pump (Aurora Pump) PARD- Colonial Park Pool 2018 2,914
Zero Depth (Aurora Pump) PARD- Colonial Park Pool 2018 2,914
2018 Replacement Cost: 545,381$
Replacement Fire 2019 162,000$
Pedestrian Isolators (4 @ 5 intersections) Traffic 2019 672
Signal Indication/Illumination (10 @ 5 intersections) Traffic 2019 53,757
Water Pump #1 Facilities 2019 8,735
Water Pump #2 Facilities 2019 8,735
15" LCD TV (5) PARD- Recreation Center 2019 5,734
Precor 833 TRM Treadmill (2) PARD- Recreation Center 2019 11,754
Precor 835 AMT (2) PARD- Recreation Center 2019 12,773
Precor 835 Recumbent Bike (1) PARD- Recreation Center 2019 2,957
Weg Motor PARD- Recreation Center 2019 2,391
Jet Pump Motor PARD- Colonial Park Pool 2019 2,748
Lily Pad Entry Pads PARD- Colonial Park Pool 2019 13,228
Lily Pads (2) PARD- Colonial Park Pool 2019 5,196
Lily Pads (2) PARD- Colonial Park Pool 2019 4,898
Main Motor PARD- Colonial Park Pool 2019 6,026
Play Structure Motor PARD- Colonial Park Pool 2019 3,382
Slide Pump Motor PARD- Colonial Park Pool 2019 2,748
Zero Depth Motor PARD- Colonial Park Pool 2019 3,618
2019 Replacement Cost: 311,352$
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EQUIPMENT REPLACEMENT SCHEDULE
FIVE YEAR REPLACEMENT SCHEDULE
2018 - 2022
DESCRIPTION DEPARTMENT ASSIGNED
SCHEDULED
REPLACEMENT
YEAR
ESTIMATED
REPLACEMENT
COST
Clary UPS (5 intersections)Traffic 2020 33,598$
Opticom Cards (2 @ 5 intersections)Traffic 2020 34,275
Pedestrian Indicators (8 @ 5 intersections)Traffic 2020 48,381
Traffic Light Poles (non-decorative) (2 @ 5 intersections)Traffic 2020 895,568
Traffic Mast Arms (non-decorative) (4 @ 5 intersections)Traffic 2020 1,492,613
Water pump built into chiller Facilities 2020 10,751
10 Pair Dumbbell Rack w/Saddles PARD- Recreation Center 2020 943
15" LCD TV (9)PARD- Recreation Center 2020 10,322
4020 Marina Chaise Lounge PARD- Recreation Center 2020 3,700
Ab Coaster CS3000 PARD- Recreation Center 2020 3,225
Becsys5 PARD- Recreation Center 2020 6,720
Biceps Curl PARD- Recreation Center 2020 3,879
Glide Functional Strength Trainer PARD- Recreation Center 2020 4,083
Griswold Pump PARD- Recreation Center 2020 7,392
Havana Classic Armchair Espresso PARD- Recreation Center 2020 1,677
Havana Tables (48")PARD- Recreation Center 2020 981
Lat Pulldown PARD- Recreation Center 2020 4,193
Leg Extension PARD- Recreation Center 2020 4,403
Leg Press PARD- Recreation Center 2020 6,290
Precor 833 TRM Treadmill (4)PARD- Recreation Center 2020 23,508
Precor 835 EFX - Elliptical (moving arms)PARD- Recreation Center 2020 11,147
Precor 835 Recumbent Bike (2)PARD- Recreation Center 2020 5,915
Precor 835 Upright Bike (1)PARD- Recreation Center 2020 2,669
Precor Power Cage PARD- Recreation Center 2020 2,385
Refrigerator PARD- Recreation Center 2020 1,613
Seated Leg Curl PARD- Recreation Center 2020 4,612
Seated Row PARD- Recreation Center 2020 3,879
Surebench (Flat/Adj/Incline) (3)PARD- Recreation Center 2020 3,302
Triceps Extension PARD- Recreation Center 2020 3,879
UMAX U@ Series 5-50lb pair urethane dumbbells PARD- Recreation Center 2020 1,972
UV System PARD- Recreation Center 2020 60,476
4020 Marina Chaise Lounge (70)PARD- Colonial Park Pool 2020 18,502
40lbs Fillable umbrella base PARD- Colonial Park Pool 2020 751
Becsys5 PARD- Colonial Park Pool 2020 6,720
Havana Classic Armchair Espresso PARD- Colonial Park Pool 2020 5,870
Havana Classic Barstool Espresso PARD- Colonial Park Pool 2020 2,097
Havana Tables (48")PARD- Colonial Park Pool 2020 4,936
Lady Alligator PARD- Colonial Park Pool 2020 6,898
RayPak Pool Heater PARD- Colonial Park Pool 2020 32,357
Refrigerator PARD- Colonial Park Pool 2020 1,613
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EQUIPMENT REPLACEMENT SCHEDULE
FIVE YEAR REPLACEMENT SCHEDULE
2018 - 2022
DESCRIPTION DEPARTMENT ASSIGNED
SCHEDULED
REPLACEMENT
YEAR
ESTIMATED
REPLACEMENT
COST
Umbrella 9"dia. F19pm PARD- Colonial Park Pool 2020 7,495
UV System PARD- Colonial Park Pool 2020 60,476
2020 Replacement Cost:2,846,066$
Batteries (100 amp) (6 @ 5 intersections)Traffic 2021 31,300$
15" LCD TV (2)PARD- Recreation Center 2021 2,294
Precor 833 EFX - Elliptical (fixed arms)PARD- Recreation Center 2021 97,058
RayPak Pool Heater PARD- Recreation Center 2021 23,378
2021 Replacement Cost:122,730$
LifePack 12 cardiac monitor - Engine 1 Fire 2022 43,017$
Load Switches (10 @ 5 intersections)Traffic 2022 1,680
Traffic Cameras (4 @ 5 intersections)Traffic 2022 25,534
Video Processors (2 @ 5 intersections)Traffic 2022 32,254
Judson Park Lighting PARD- Park Maintenance 2022 33,291
Whitt Johnson Court Resurfacing PARD- Park Maintenance 2022 3,582
Wier Basketball Court Resurfacing PARD- Park Maintenance 2022 3,582
Wier Irrigation PARD- Park Maintenance 2022 38,735
Wier Tennis Court Resurfacing PARD- Park Maintenance 2022 8,358
2022 Replacement Cost:138,658$
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INTERNAL SERVICE FUNDS 2017
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.
2016 Financial Activity - The city’s Employee Benefit Fund revenue is anticipated to be
at $2.23 million to fund employee benefits and the administrative costs of providing those
benefits. Charges to the operating funds are expected to be $2.59 million and the balance
of $0.36 million comes from employee/retiree contributions and other miscellaneous
earnings. Expenditures are expected to be $2.56 million, equal to appropriations.
2017 Budget - Charges to operating funds in the amount of $3.03 million plus $0.4
million from employee/retiree contributions and other miscellaneous earnings are
budgeted. Expenditures are expected to be $3.18 million, a 24.25% increase from the
2016 budgeted expenditures. This net increase is due primarily to increases in medical
benefit premiums for 2017 ($406,600), employee tuition reimbursements ($22,500),
compensation study consultants ($44,500) and known employee retirements ($146,500).
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EMPLOYEE BENEFIT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REVENUES
CHARGES TO OPERATING FUNDS:
ER - HEALTH $ 973,449 1,063,012$ 1,471,000$ 1,471,000$ 1,777,300$
ER - DENTAL 49,284 52,477 68,500 68,500 75,100
ER - LIFE 18,913 17,891 22,000 22,000 24,000
ER - DISABILITY 25,096 29,726 24,000 24,000 26,600
ER - WORKER'S COMPENSATION 96,161 101,026 115,000 115,000 126,500
ER - RETIREES - 190,000 209,000 209,000 240,400
ER - OTHER BENEFITS 571,906 321,139 266,300 319,900 325,000
EMPLOYEE CONTRIBUTIONS
EE - HEALTH 161,424 181,133 221,000 221,000 266,000
EE - DENTAL 16,647 17,369 22,500 22,500 25,000
EE - VISION 12,589 12,862 13,000 13,000 15,000
EE-PPACA CONTRIBUTIONS 40,253 31,654 75,000 75,000 75,000
COBRA CONTRIBUTIONS 40,234 27,404 50,000 50,000 50,000
EARNINGS ON INVESTMENTS 1,615 3,395 1,000 4,000 1,000
MISCELLANEOUS 23,281 - - - -
TOTAL REVENUES 2,030,852 2,049,088 2,558,300 2,614,900 3,026,900
EXPENDITURES
MEDICAL PREMIUMS - ACTIVE 1,057,770 1,259,720 1,692,000 1,692,000 2,043,300
MEDICAL PREMIUMS - RETIRED 148,706 158,351 209,000 209,000 240,400
MEDICAL PREMIUMS - COBRA - - 10,000 10,000 10,000
DENTAL PREMIUMS - ACTIVE 68,188 73,814 91,000 91,000 100,100
VISION PREMIUMS - ACTIVE 11,538 14,849 13,000 13,000 15,000
WORKER'S COMPENSATION 94,351 87,287 115,000 115,000 126,500
LIFE & AD&D, DISABILITY 39,828 42,577 46,000 46,000 50,600
UNEMPLOYMENT CLAIMS 65 - 10,000 10,000 10,000
OTHER ADMINSTRATIVE COST 11,733 7,907 23,300 23,300 20,000
MEDICAL PREMIUMS - RETIREE DEPENDENT
3,768 - 40,000 40,000 40,000
HEALTH CARE REFORM UNFUNDED
MANDATE 39,764 35,908 75,000 75,000 75,000
WELLNESS PROGRAM 3,578 8,885 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 14,441 11,746 15,000 15,000 15,000
EVENTS 14,883 17,300 20,000 20,000 20,000
AWARDS 1,961 2,449 3,000 3,000 3,000
TUITION 14,283 14,508 25,000 25,000 47,500
INCENTIVES - - 5,000 5,000 5,000
SOFTWARE LICENSES 25,870 - - - -
CONSULTANTS 39,102 6,022 10,000 10,000 54,500
TRAVEL & TRAINING 1,463 - 10,000 10,000 10,000
TRANSFER TO GENERAL FUND - - - - 146,500
TOTAL EXPENDITURES 1,591,292 1,741,324 2,557,300 2,557,300 3,177,400
NET REVENUES (EXPENDITURES)439,560 307,764 1,000 57,600 (150,500)
BEGINNING BALANCE 116,331 555,891 557,391 863,656 921,256
ENDING BALANCE 555,891$ 863,656$ 558,391$ 921,256$ 770,756$
Page 111 of 135 To Table of Contents
SPECIAL REVENUE FUNDS 2017
Summary Discussion
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 ten active Special Revenue
Funds in 2017:
THE PARKS FUND - The Parks Fund accounts for donations made by citizens for West
University Place parks.
THE FRIENDS OF WEST UNIVERSITY PARKS DONATION FUND – This fund
accounts for donations and expenditures funded by the Friends of West University 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 $3.00 fee added to traffic tickets issued in West University Place. Revenues
generated by this fee can be used only to provide security for the building housing the Court.
THE METRO GRANT FUND – In 1999, The Metropolitan Transit Authority of Harris County
(METRO) and West University Place entered into an interlocal, multi-year Congestion
Mitigation/Traffic Management agreement. This agreement was modified and extended to
December 2025 by the Harris County voters in November 2012. The payments from METRO
are due not later than 30 days after each quarter. These funds are used for transportation related
capital projects.
POLICE FORFEITED PROPERTY FUND – Certain property used in the commission of
crimes or proceeds from criminal activity is subject to forfeiture. Funds generated from the sale
of this property are set aside for the use of the Police Department.
FIRE TRAINING FUND – Accounts for grants, donations and other funds set aside for training
firefighters.
POLICE TRAINING FUND-Accounts for grants, donations and other funds set aside for
training police officers.
GOOD NEIGHBOR FUND – The City receives donations to fund the activities of the Good
Neighbor Team, specifically “Handy Man” home repairs for resident senior citizens. The Good
Neighbor Fund restricts the use of those donations to that specific activity.
Page 112 of 135 To Table of Contents
PARKS DONATION FUND
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REVENUES
EARNINGS ON INVESTMENTS 86$ 120$ -$ 100$ -$
DONATIONS 9,285 5,368 5,000 36,500 236,500
TOTAL REVENUES 9,371 5,488 5,000 36,600 236,500
EXPENDITURES
OPERATING SUPPLIES 2,031 5,861 7,000 18,500 217,500
TOTAL EXPENDITURES 2,031 5,861 7,000 18,500 217,500
NET REVENUES (EXPENDITURES)7,339 (373) (2,000) 18,100 19,000
BEGINNING BALANCE 14,459 21,798 12,459 21,425 39,525
ENDING BALANCE 21,798 21,425 10,459 39,525 58,525
STATEMENT OF REVENUES AND EXPENDITURES
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FRIENDS OF WEST UNIVERSITY PARKS FUND
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REVENUES
FRIENDS OF WEST U PARKS 211,664$ 20,199$ -$ 355,000$ 350,000$
EARNINGS ON INVESTMENTS - 1 - - -
TOTAL REVENUES 211,664 20,200 - 355,000 350,000
EXPENDITURES
CONSTRUCTION COSTS 209,879 19,590 - 355,000 350,000
TOTAL EXPENDITURES 209,879 19,590 - 355,000 350,000
NET REVENUES (EXPENDITURES)1,785 610 - - -
BEGINNING BALANCE (1,784) 1 - 611 611
ENDING BALANCE 1 611 - 611 611
STATEMENT OF REVENUES AND EXPENDITURES
Page 114 of 135 To Table of Contents
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REVENUES
MUNICIPAL COURT FINES 6,419$ 6,339$ 6,000$ 3,500$ 3,000$
EARNINGS ON INVESTMENTS 2 - - - -
TOTAL REVENUES 6,421 6,339 6,000 3,500 3,000
EXPENDITURES
HARDWARE & SOFTWARE MAINTENACE
CONTRACTS 8,389 50 - - ‐
OTHER CONTRACTED SERVICES 4,387 5,689 8,000 - ‐
FURNITURE & EQUIP <$5000 - - - - -
TOTAL EXPENDITURES 12,776 5,689 8,000 - -
NET REVENUES (EXPENDITURES)(6,354) 650 (2,000) 3,500 3,000
BEGINNING BALANCE 1,472 (4,882) 2,372 (4,232) (732)
ENDING BALANCE (4,882)$ (4,232)$ 372$ (732)$ 2,268$
STATEMENT OF REVENUES AND EXPENDITURES
COURT TECHNOLOGY FUND
Page 115 of 135 To Table of Contents
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REVENUES
OTHER FEES AND PERMITS 44,268$ 62,133$ 25,000$ 35,000$ 30,000$
EARNINGS ON INVESTMENTS 607 938 - 900 -
TOTAL REVENUES 44,875 63,072 25,000 35,900 30,000
EXPENDITURES
TREE REPLACEMENT OPERATING
EXPENDITURES 19,186 23,782 60,000 33,000 30,000
TOTAL EXPENDITURES 19,186 23,782 60,000 33,000 30,000
NET REVENUES (EXPENDITURES)25,689 39,290 (35,000) 2,900 -
BEGINNING BALANCE 120,991 146,680 111,411 185,970 188,870
ENDING BALANCE 146,680$ 185,970$ 76,411$ 188,870$ 188,870$
STATEMENT OF REVENUES AND EXPENDITURES
TREE REPLACEMENT FUND
Page 116 of 135 To Table of Contents
COURT SECURITY FUND
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REVENUES
MUNICPAL COURT FINES 4,811$ 4,699$ 4,500$ 4,800$ 4,500$
EARNINGS ON INVESTMENTS 160 237 - 200 -
TOTAL REVENUES 4,972 4,935 4,500 5,000 4,500
EXPENDITURES
FURNITURE & EQUIP <$5000 - 510 15,000 10,000 15,000
TOTAL EXPENDITURES - 510 15,000 10,000 15,000
NET REVENUES (EXPENDITURES)4,972 4,425 (10,500) (5,000) (10,500)
BEGINNING BALANCE 32,237 37,209 31,838 41,634 36,634
ENDING BALANCE 37,209$ 41,634$ 21,338$ 36,634$ 26,134$
STATEMENT OF REVENUES AND EXPENDITURES
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METRO GRANT FUND
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REVENUES
METRO 145,819$ 558,668$ 500,000$ 525,000$ 500,000$
EARNINGS ON INVESTMENTS 478 446 300 600 300
TOTAL REVENUES 146,296 559,114 500,300 525,600 500,300
EXPENDITURES
TRANSFER TO TRANSPORTATION
IMPROVEMENT FUND 258,996 500,000 500,000 500,000 500,000
TOTAL EXPENDITURES 258,996 500,000 500,000 500,000 500,000
NET REVENUES (EXPENDITURES)(112,700) 59,114 300 25,600 300
BEGINNING BALANCE 259,197 146,497 497 205,611 231,211
ENDING BALANCE 146,497$ 205,611$ 797$ 231,211$ 231,511$
STATEMENT OF REVENUES AND EXPENDITURES
Page 118 of 135 To Table of Contents
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REVENUES
FORFEITED PROPERTY 1,925$ -$ -$ 3,500$ -$
EARNINGS ON INVESTMENTS 21 19 20 - -
TOTAL REVENUES 1,946 19 20 3,500 -
EXPENDITURES
OPERATING SUPPLIES 2,743 1,295 4,000 1,300 4,000
TOTAL EXPENDITURES 2,743 1,295 4,000 1,300 4,000
NET REVENUES (EXPENDITURES)(796) (1,276) (3,980) 2,200 (4,000)
BEGINNING BALANCE 7,039 6,243 6,224 4,967 7,167
ENDING BALANCE 6,243$ 4,967$ 2,244$ 7,167$ 3,167$
STATEMENT OF REVENUES AND EXPENDITURES
POLICE FORFEITED PROPERTY FUND
Page 119 of 135 To Table of Contents
POLICE TRAINING FUND
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REVENUES
STATE GRANT 2,066$ 2,048$ 2,000$ 2,100$ 2,000$
EARNINGS ON INVESTMENTS 70 99 50 - -
CLASS FEES - 1,950 - - -
TOTAL REVENUES 2,135 4,097 2,050 2,100 2,000
EXPENDITURES
TRAINING SUPPLIES - 3,223 3,000 3,000 3,000
TRAVEL & TRAINING - - - 1,250 -
TOTAL EXPENDITURES - 3,223 3,000 4,250 3,000
NET REVENUES (EXPENDITURES)2,135 873 (950) (2,150) (1,000)
BEGINNING BALANCE 13,398 15,533 9,518 16,406 14,256
ENDING BALANCE 15,533$ 16,406$ 8,568$ 14,256$ 13,256$
STATEMENT OF REVENUES AND EXPENDITURES
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FIRE TRAINING FUND
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REVENUES
STATE GRANT 16,000$ 150$ -$ -$ -$
SETRAC - 3,391 - 2,325 -
EARNINGS ON INVESTMENTS - 5 - - -
DONATIONS - 10,000 - - -
MISCELLANEOUS 301 - - - -
TRANSFER FROM GENERAL FUND 4,000 - - 206 -
TOTAL REVENUES 20,301 13,546 - 2,531 -
EXPENDITURES
OPERATING SUPPLIES 15,374 3,597 - - -
TRAVEL & TRAINING - 150 - - -
HEAVY EQUIPMENT - 7,500 - 2,500 -
OTHER EQUIPMENT - - - 2,325 -
TOTAL EXPENDITURES 15,374 11,247 - 4,825 -
NET REVENUES (EXPENDITURES)4,927 2,299 - (2,294) -
BEGINNING BALANCE (4,838) 89 - 2,388 94
ENDING BALANCE 89$ 2,388$ -$ 94$ 94$
STATEMENT OF REVENUES AND EXPENDITURES
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GOOD NEIGHBOR FUND
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REVENUES
EARNINGS ON INVESTMENTS 11$ 15$ -$ 16$ -$
DONATIONS - 110 - 300 -
TOTAL REVENUES 11 125 - 316 -
EXPENDITURES
COMMUNITY RELATIONS - - 2,500 - 2,500
BOARDS AND COMMITTEES - 14 - - -
TOTAL EXPENDITURES - 14 2,500 - 2,500
NET REVENUES (EXPENDITURES)11 111 (2,500) 316 (2,500)
BEGINNING BALANCE 2,469 2,480 2,479 2,591 2,907
ENDING BALANCE 2,480 2,591 (21) 2,907 407
STATEMENT OF REVENUES AND EXPENDITURES
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CAPITAL PROJECT FUNDS 2017
Summary Discussion
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 and will be reduces to three in 2018 with
the elimination of the capital reserve fund.
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. With the elimination of the Capital Reserve Fund in 2018, excess general
fund reserves will flow straight into this fund.
CAPITAL RESERVE FUND
The Capital Reserve Fund serves as a pass-through fund and 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. This pass-through fund will
be eliminated in 2018 with the excess reserves flowing straight to the Capital Project fund.
TRANSPORTATION IMPROVEMENT FUND
The Transportation Improvement Fund accounts for capital projects to improve roads and the
associated drainage issues.
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 123 of 135 To Table of Contents
CAPITAL PROJECT FUND
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REVENUES
EARNINGS ON INVESTMENTS 1,312 1,414 - 800 -
TRANSFER FROM GENERAL FUND 252,500 - - - -
TRANSFER FROM CAPITAL RESERVE FUND
264,996 10,991 - 355,000 200,000
TOTAL REVENUES 518,808 12,405 - 355,800 200,000
PROJECT EXPENDITURES
Facilities Master Plan 12,507 1,378 - 75 -
City Hall Admin & IT Renovations 212,539 16,640 - - -
2014 Direct Link Process Review - 15,000 - - -
Appraisal Services - 5,025 - - -
UH Hobby Center for Public Policy Survey - 10,991 - - -
Heaters in Fleet Maintenance Bay - 2,943 - - -
Replace Metal Fences at Public Works Maintenance
Yard - 26,000 - - -
Replace wall A/C units in PW Traffic & Fleet
Offices - 1,883 - - -
Block Enclosure Around CPE Transformers at PW
- 11,270 - - -
Replace 5-ton air handler @ Comm Bldg (Dir Office)
- 4,997 - - -
Colonial Park West-End Redesign - 21,553 - - -
Library Panel Fencing - 2,511 - - -
Replace (2)3-ton air handlers @ Scout House - 4,989 - - -
Scout House Flooring - epoxy paint floor - 2,310 - - -
Wier Park Pavers-Sunset entrance - 3,020 - - -
PW Maintenance Facility Renovations - 80,618 - - -
Pavement Markings - Area #2/School/City Center
- 25,820 - - -
WURC Garage Door Repairs - - - 4,000 -
Connect all Generators to Network - - - 15,120 -
WURC Locker Room Floor Refinishing - - - 18,000 -
Admin Conference/Jury Room Sound Masking - - - 3,000 -
Replace Community Building/Senior Services HVAC
Units - - - 11,500 -
Animal Control Shelter - - - 30,000 200,000
Library Renovations - - - 300,000 -
Milton Street Pump Station Climate Control - - - 17,721 -
Traffic Signals Battery Backup Replacement - - - 6,000 -
Replace Traffic Control Office HVAC - - - 10,000 -
Replace Public Works Operations HVAC - - - 3,000 -
TOTAL EXPENDITURES 370,522 236,947 - 418,416 200,000
BEGINNING BALANCE 138,884 287,170 62,049 62,627 11
ENDING BALANCE 287,170$ 62,627$ 62,049$ 11$ 11$
STATEMENT OF REVENUES AND EXPENDITURES
Page 124 of 135 To Table of Contents
CAPITAL RESERVE FUND
Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REVENUES
EARNINGS ON INVESTMENTS $ 1,302 $ 1,599 $ - $ 2,600 $ 1,500
TRANSFER FROM GENERAL FUND 215,004 79,300 500,000 500,000 500,000
TOTAL REVENUES 216,306 80,899 500,000 502,600 501,500
EXPENDITURES
UNFORESEEN EXPENDITURES 25,372 17,241 - - -
TRANSFER TO CAPITAL PROJECTS FUND
264,996 10,991 - 355,000 200,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND - - - 152,000 -
TOTAL EXPENDITURES 290,368 28,232 - 507,000 200,000
BEGINNING BALANCE 355,531 281,469 337,909 334,137 329,737
ENDING BALANCE 281,469$ 334,137$ 837,909$ 329,737$ 631,237$
STATEMENT OF REVENUES AND EXPENDITURES
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Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REVENUES
EARNINGS ON INVESTMENTS $ 2,782 $ 2,870 $ - $ 4,500 $ -
TRANSFER FROM METRO GRANT FUND 258,996 500,000 500,000 500,000 500,000
TOTAL REVENUES 261,778 502,870 500,000 504,500 500,000
PROJECT EXPENDITURES
Poor Farm Ditch Outfall Rehabilitation 188,043 - - - -
Ruskin Street Rehabilitation 460,483 996 - - -
Library Renovations - 22,441 - - -
Southwestern Street Inlets - - 70,000 70,000 -
City Hall Parking Lot Expansion Joints - - 4,000 4,000 -
Miscellaneous Drainage Improvements - - - - 75,000
TOTAL EXPENDITURES 648,526 23,437 74,000 74,000 75,000
BEGINNING BALANCE 788,796 402,048 667,148 881,481 1,311,981
ENDING BALANCE 402,048$ 881,481$ 1,093,148$ 1,311,981$ 1,736,981$
TRANSPORTATION IMPROVEMENT FUND (DRAINAGE FUND)
STATEMENT OF REVENUES AND EXPENDITURES
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Actual Actual Budget Estimated Budget
2014 2015 2016 2016 2017
REVENUES
EARNINGS ON INVESTMENTS 15,366$ 15,266$ -$ 10,000$ 10,000$
TRANSFER FROM WATER & SEWER FUND 1,899,996 1,200,000 955,000 700,000 -
TOTAL REVENUES 1,915,362 1,215,266 955,000 710,000 10,000
PROJECT EXPENDITURES
WWTP Screw Pump Replacement 1,031,830 - - - -
Automated Meter Reading 771,312 1,120,643 - 85,000 -
Ruskin Street Rehabilitation 232,045 3,739 - - -
Water Well Rehabilitation - 11,883 - 310,000 -
Belt Filter Press Replacement - 15,518 - 420,000 -
Milton Street Fence Replacement - 16,810 - - -
Lift Station Renovations #8-12 - - 275,000 75,000 200,000
Milton Street Pump Station Climate Control - - 15,000 - -
Air Handler Replacement - - 4,000 - -
Yard Fence Replacement - - 30,000 30,000 -
Milton Street GST Rehabilitation - 674,004 - 350,000 -
Lift Station #1-7 Renovations - 246,424 - 35,000 -
WWTP Outfall Relocation - - - 125,000 -
Bissonnet Water Line Replacement (Buffalo To
Kirby)- - - 150,000 250,000
WWTP Clarifier Replacement - - - 250,000 250,000
WWTP Aeration Basin monitoring equipment - - - - 20,000
WWTP Fencing - - - - 60,000
TOTAL EXPENDITURES 2,035,187 2,089,020 324,000 1,830,000 780,000
NET REVENUES (EXPENDITURES)(119,825) (873,754) 631,000 (1,120,000) (770,000)
BEGINNING BALANCE 2,889,614 2,769,789 1,000,315 1,896,035 776,035
ENDING BALANCE 2,769,789$ 1,896,035$ 1,631,315$ 776,035$ 6,035$
WATER AND SEWER CAPITAL PROJECTS
STATEMENT OF REVENUES AND EXPENDITURES
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