HomeMy WebLinkAbout2018 Operating BudgetCity of West University Place
Fiscal Year 2017-2018
Budget Cover Page
October 16, 2017
This budget will raise more revenue from property taxes than last year's
budget by an amount of $685,269, which is a 3.68 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 $175,621.
The members of the governing body voted on the budget as follows:
FOR: Susan Sample, Mayor Wayne Franklin, Mayor Pro Tem
Kellye Burke, Council Member Mardi Turner, Council Member
AGAINST: Bob Higley, Council Member
PRESENT and not voting:
ABSENT:
Property Tax Rate Comparison
2017-2018 2016-2017
Property Tax Rate:$0.31680/100 $0.31680/100
Effective Tax Rate:$0.30849/100 $0.31119/100
Effective Maintenance & Operations Tax Rate: $0.18070/100 $0.17184/100
Rollback Tax Rate:$0.31981/100 $0.31681/100
Debt Rate:$0.12466/100 $0.13123/100
Total debt obligation for City of West University Place secured by property taxes:
$51,158,082
CITY OF WEST UNIVERSITY PLACE
2018
Operating
Budget
TABLE OF CONTENTS 2018
PAGE
Introduction
City Manager’s Budget Message.……………...………………………………………. 5
Organization Chart……………………………………………………………………... 17
Budget Summaries
Comparison of 2017 Adopted Budget to 2018 Adopted Budget……………………… 19
2018 Budget at a Glance……………………………………………………………….. 20
2017 Estimated at a Glance…………………………………………………………….. 21
2018 Budget at a Glance – Personnel Costs….………………………………………... 22
2017 Estimated at a Glance – Personnel Costs………………………………………… 22
2018 Combined Summary of Revenues, Expenditures and Fund Balance/Retained
Earnings…………………………………………………………………………………
23
General Fund
Summary Discussion………………………………………………………………...…. 24
Administration…………………………………………………………………………. 32
Finance……………………………………………………………………………......... 36
Police…………………………………………………………………………………… 41
Fire……………………………………………………………………………………... 45
Public Works…………………………………………………………………………… 48
Parks and Recreation…………………………………………………………………… 59
Transfers………………………………………………………………………………... 67
Debt Service Fund
Summary Discussion…………………………………………………………………… 68
Water and Sewer Fund
Summary Discussion…………………………………………………………………… 72
Finance - Utility Billing.……………...………………………………………………... 79
Public Works - Operations….………………….…………………………………….... 82
Solid Waste Fund
Summary Discussion…………………………………………………………………… 85
Curbside Solid Waste……………………………………….…………………………. 90
Recycling Facility……………………………………………………………………… 91
Curbside Recycling…………………………………………………………………….. 92
Curbside Green Waste Recycling……………………………………………………… 93
Internal Service Funds
Summary Discussion…………………………………………………………………… 94
Vehicle Replacement Fund…………………………………………………………….. 95
Technology Management Fund………………………………………………………… 99
Equipment Replacement Fund…………………………………………………………. 103
Employee Benefit Fund………………………………………………………………… 109
Special Revenue Funds
Summary Discussion…………………………………………………………………... 111
Parks Donation Fund…………………………………………………………………… 112
Friends of West University Parks Fund………………………………………………... 113
Court Technology Fund………………………………………………………………... 114
Tree Replacement Fund………………………………………………………………... 115
Court Security Fund……………………………………………………………………. 116
METRO Grant Fund…………………………………………………………………… 117
Police Forfeited Property Fund………………………………………………………… 118
Police Training Fund…………………………………………………………………… 119
Fire Training Fund……………………………………………………………………... 120
Good Neighbor Fund…………………………………………………………………… 121
Capital Projects Funds
Summary Discussion…………………………………………………………………… 122
Capital Project Fund……………………………………………………………………. 123
Capital Reserve Fund…………………………………………………………………... 124
Transportation (Drainage) Improvement Fund………………………………………… 125
Water and Sewer Capital Projects Fund………………………………………………... 126
Ordinances
Adopting 2018 Budget.……………………………………………………………….... 127
Levying and Assessing Ad Valorem Taxes for 2017….………….……………………. 131
CITY OF WEST UNIVERSITY PLACE
ANNUAL BUDGET
2018
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 2018 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 2018 Annual Operating Budget functions as a tool, formally communicating the City’s financial
and operating plan for the coming year.
FORMAT
The 2018 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 2018 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 a nd the expected
activity for 2018. 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 2018. Detailed schedules compare the department’s
finances over several years, plus information about staffing.
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October 16, 2017
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 2018 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
the tax rate being maintained 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 the same tax rate from 2017 for 2018. This rate is .00831 cents higher
than the effective tax rate which means the typical property owner will see a slight increase in
their City portion of their property tax bill due to the increase in property values. The total
increase for the typical property owner is $1.99 per month or $23.93 per year.
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 September 30, 2017 at a special council meeting, including maintaining the
salary grade structure to align the city’s recruitment and retention strategy to the 75th percentile.
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.
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2018 BUDGET SUMMARY
The 2018 budget anticipates approximately $48.75 million in fund sources, approximately
$50.61 million in fund uses, which includes $7.1 million of internal transfers. Revenue of
$19.38 million from property taxes will be $0.700 million or 3.73 percent more than the 2017
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”, will experience a slight
decrease in revenue as compared to the 2017 estimates due to reduction in natural gas and
telephone revenues which is what their franchise fee is based on. Licenses, permits & fees and
fines & forfeitures are budgeted slightly higher than the 2017 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 increase due to realistic estimates in parks and recreation revenue and
increases in sewer rates. Other revenues, primarily consisting of investment income, bond
proceeds, recycling revenue, rental income and Southside Place expense sharing allocations, are
expected to increase slightly from 2017 to 2018 due to investment rates increasing and Southside
Place’s payment increasing as well.
Total 2018 projected expenditures of $50.61 million are up compared to the 2017 budget of
$44.16 million. The total includes operating expenditures of $28.86 million, capital outlay of
$5.8 million, debt payment of $8.85 million and transfers out of $7.1 million. The overall
increase is primarily attributable to increase in part-time lifeguard coverage in Parks; capital
funding for projects, and a slight increase in the full funding rate for TMRS contributions.
SOURCES
This budget projects income sources of $48.75 million available to fund 2018 expenditures The
total includes $21.63 million in property, sales and franchise taxes; $0.526 million in licenses,
permits and fees; $0.700 million in alarm fees; $1.4 million in recreation use fees; $0.138 million
in fines; $9.6 million in water, sewer and solid waste service charges; $2.23 million in employee
benefit charges to other departments and $0.352 million in charges to current and retired
employees for health benefits; $0.126 million in rents; $0.265 million in miscellaneous revenue
and $10.33 million in transfers in. This is about $1.11 million or 3.02 percent more than the
2017 projected budget estimate. Total General Fund revenues, projected at about $19.12 million,
are approximately 2.98 percent above the 2017 projected estimate. This is primarily a result of
an increase in property tax revenue for 2018, resulting from an increase in property values for tax
year 2017.
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Property Taxes
This budget maintains the city’s current ad valorem property tax rate at $0.31680 per $100
assessed valuation, which is 2.69 percent above the Effective Tax Rate of $0.30849 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 $0.12466 per $100 assessed
valuation is $0.00893 or 6.68 percent lower than the 2016 debt service rate of $0.13359.
Additionally, the maintenance and operations tax rate will increase $0.00893, or 4.87 percent, to
$0.19214 per $100 assessed valuation.
Major Four Funds 2017 Estimated 2018 Budget Change % Change
Property Taxes (Current and Prior Years) 18.72$ 19.38$ 0.66$ 3.54%
Other Taxes (Sales, Franchise, Mixed
Beverage)2.20 2.25 0.05 2.31%
Licenses, Permits & Fees 0.50 0.53 0.02 4.40%
Fines & Forfeitures 0.14 0.14 (0.01) -3.87%
Charges for Services (primarily Water &
Sewer fees)11.49 12.07 0.58 5.07%
Other Revenues (Investment Earnings,
SSP, Goode Co Rent, Sale of Recyclables)
0.64 0.67 0.03 4.73%
Transfers In (Administrative & Debt
transfers into General Fund and Debt
Service Fund)2.94 2.71 (0.23) -7.97%
Total Sources 36.63$ 37.74$ 1.11$ 3.02%
(in millions)
Levy Rate/
$100
Monthly
Cost /
Typical
Family
Levy Rate/
$100
Monthly
Cost /
Typical
Family
Maintenance & Operations $0.19214 $174.62 $0.18557 $167.49 $7.14
Debt Service $0.12466 $113.30 $0.13123 $118.44 ($5.15)
Total $0.31680 $287.92 $0.31680 $285.93 $1.99
Average residence
homestead taxable value $1,090,609 $1,083,056
FY 2018 / TY 2017 FY 2017 / TY 2016
Comparison of Property Taxes: Tax Years 2017 vs. 2016
Monthly
Increase/
(Decrease)
FY 2018 / TY 2017 FY 2017 / TY 2016
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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 been considered in this budget document.
Property Tax
51.3%
Other Taxes
6.0%
Licenses,
Permits &
Fees
1.4%
Charges for
Services
32.0%
Fines &
Forfeitures
0.4%
Other Revenue
1.8% Transfers
7.2%
2018 REVENUE - GENERAL, DEBT SERVICE,
WATER & SEWER AND SOLID WASTE FUNDS
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EXPENDITURES
The 2018 budget proposes total expenditures of $37.94 million for the city’s four major funds. It
devotes $14.39 million, or 37.94 percent, to personnel; $7.98 million, or 21.04 percent, to
operating expenditures; $407,800, or 1.07 percent, to capital purchases; $5.106 million, or 13.46
percent, to operating and capital transfers; and $10.05 million, or 26.49 percent, to debt service
on the city’s outstanding bonds. An additional $5.147 million is budgeted for expenditures in the
Capital Improvements Funds.
Operating Budgets
The city operating budgets consist of four funds: the general fund, the debt service fund, the
water and sewer fund and the solid waste fund.
Personnel
37.9%
Operating
21.0%
Capital
1.1%
Transfers
13.5%
Debt Service
26.5%
2018 EXPENDITURES - GENERAL, DEBT
SERVICE, WATER & SEWER AND SOLID
WASTE FUNDS
2017 Estimated 2018 Budget Change % Change
Personnel 13,271,364$ 14,393,900$ 1,122,536$ 8.46%
Other Operating 7,484,615 7,984,100 499,485 6.67%
Total Operating 20,755,979 22,378,000 1,622,021 7.81%
Capital Outlay 489,756 407,800 (81,956) -16.73%
Transfers 4,826,800 5,106,300 279,500 5.79%
Debt Service 19,446,428 10,050,279 (9,396,149) -48.32%
Total Expenditures 45,518,963$ 37,942,379$ (7,576,584)$ -16.64%
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General Fund – The proposed general fund budget of $19.42 million is about $311,000, or
1.58%, below the 2017 budget. The decrease is primarily attributable to a reduction in the
transfer out to the capital fund. Included in the 2018 Budget are the following transfers:
Amount Transfer To Fund Purpose
$200,000 Capital Reserve Fund Provide cash basis funding for WURC Westside Concrete
Parking Lot. ($300,000 decrease)
$390,300 Vehicle Replacement
Fund
Provide cash basis funding for replacement vehicles.
($59,000 decrease)
$1,394,100 Technology
Management Fund
Provide operating funds for the centralization and
management of city-wide technology needs ($93,000
decrease)
$653,500 Equipment
Replacement Fund
Provide cash basis funding for the purchase of high dollar
equipment routinely used by the city ($198,200 decrease)
The net increase in personnel is attributable to the recently completed comp and class study, up
to 10%, effective on anniversary dates, to continue the city’s recruitment strategy to the 75th
percentile that was originally approved in the 2016 budget.
Debt Service Fund – In 2018, the city will pay $8,850,033 of debt service and fiscal agent fees, a
decrease of $73,685 or less than 1%, from 2017. Funding debt service payments requires an ad
valorem tax rate of $.12466 per $100 of assessed value in tax year 2017, a decrease of 6.68% or
$0.00893 per $100, and is due to the scheduled decreases in the existing tax supported debt.
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Water and Sewer Fund – This fund’s total budget of $7.94 million is $723,000 or 10%, higher
than the 2017 budget. The system Operations and Finance - Utility Billing divisions, are
appropriated at $6,742,000, including $1,250,000 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 reinstated for 2018 at $900,000.
Water and sewer revenue debt service for 2018 is $1,200,000 (principal, interest and fiscal agent
fees) on outstanding bonds. The debt service payments for the refunding of 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.
The City recently completed the Water & Wastewater Rate Study, which was sub sequently
adopted by the City Council. The Rate Study did not recommend any increases to the water
rates, but it did recommend a 6.5% increase to the wastewater rates in 2017 and additional
increase in 2018. These rate increases will also allow the City to allocate approximately
$900,000 per year for improvements and maintenance to the water & wastewater infrastructure.
Future rate increases may be required to fund capital projects that were not considered part of the
City’s previous infrastructure replacement program.
Solid Waste Fund – The good news is that we are not recommending a rate increase in the solid
waste rates in 2018, while increasing curbside bulk waste collection from one to two days a
week. The direct cost of collecting and disposing of solid waste is expected to be $1.73 million,
an increase of $173,800 or 11.19%, over the prior year’s budget. The increase is primarily
attributable to the increase in indirect cost allocation transfer to the general fund in 2018.
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 $2.23 million is
expected from operating funds, plus $384,800 from employee/retiree contributions and other
miscellaneous earnings. Expenditures for the employee benefit fund are expected to be $2.69
million, a $135,100 (4.25 percent) decrease over the amount budgeted in 2017. This budget
includes reductions in medical premiums, compensation study consultants ($44,500) and known
employee retirements ($116,800).
Vehicle Replacement Fund – The Vehicle Replacement Fund (VRF) allocates charges to the
major operating funds for departments based on an estimated depreciation and replacement cost
of existing vehicles in those funds. The allocation is used to replace vehicles routinely used to
provide city services that have reached the end of their service life. In 2018, expenditures are
expected to be $782,00 which funds the replacement of the 2008 ambulance ($230,000), three
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police patrol cars ($147,000), purchase a new solid waste truck ($250,000) and refurbish two
2004 solid waste trucks ($150,000). 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 2018, managing,
supporting and replacing computers, networks, and communication equipment are expected to
cost $1,523,193. This is approximately an $81,413, or 5.64 percent, increase from the prior year
budget, primarily attributable to the increase use of technology associated with public safety and
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 of individual departments.
Equipment Replacement Fund –The Equipment Replacement Fund (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 2018 budget transfers $653,500 to the
ERF for the future equipment purchases. In 2018 expenditures are expected to be $439,100
which funds the replacement of the 26-year old underground fuel storage tank ($300,000),
Colonial Park Pool lilly pad entry pads ($22,000), Parks UV chamber ($18,000), Diamon Brite
pool finish ($55,000) and Parks recreational equipment ($44,100). Future years’ replacements
are shown in the Equipment Replacement fund section of this budget document.
Employee Staffing
This budget increases the current staffing levels from 125 to 126 full-time equivalents (FTE).
The 2018 budget adds a Communications Program Manager. 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.
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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 September 30, 2017. The Texas Municipal Retirement
System (TMRS) funding rate is budgeted at 13.76 percent for 2018, which is slightly up from
13.74 percent in 2017.
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 adopted a strategy of
achieving and maintaining a market-competitive position using established benchmarks. The
range mid-point shall be approximately 100% of the 75th percentile as the designated market
average for all employees’ pay structures.
The 2018 budget continues this compensation plan with up to 10 percent structure and salary
adjustment on each full-time employee’s anniversary date.
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 $50,000, relatively long operational lives,
or considered one-time expenditures.
DEPARTMENT 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
GENERAL FUND
Administration 4 5 5 5 5 5 5 6 6 5 6
Finance 8 7 7 6 6 6 5 5 5 5 5
Police 32 32 32 33 35 35 35 35 35 38 38
Fire 24 24 24 23 23 23 23 23 23 23 23
Public Works 19 19 21 20 20 20 19 18 18 18 18
Parks & Recreation 10 10 11 11 11 11 11 12 12 12 12
TECHNOLOGY MANAGEMENT FUND
Administration 3 3 3 3 3 3 3 4 4 4 4
WATER & SEWER FUND
Finance - - - 2 2 2 2 2 2 2 2
Operations 12 12 12 12 12 12 12 12 11 11 11
SOLID WASTE FUND
Operations 7 7 7 8 8 8 6 6 7 7 7
Total City FTE's 119 119 122 123 125 125 121 123 123 125 126
Full-Time Equivalent (FTE) Position Summary
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West U has three active capital project funds. The most significant of these is as follows:
Water and Sewer Capital Project Fund: The funds used for these projects are generated from
the monthly water & sewer fees collected by the City.
The following are two carryover projects from 2017: Wastewater Treatment Plant Security
Improvements ($60,000) and Bissonnet Water Line Improvements ($250,000).
The following projects are planned for 2018: Wastewater Treatment Plant Weir Replacement
($200,000), Drinking Water Disinfection Upgrades ($380,000), Water System Inflow &
Infiltration Detection/Reduction Plan ($50,000), and Wastewater Treatment Plant Floodwater
Protection ($125,000).
The total budget for 2017 carryover projects and new 2018 projects is $1,065,000.
Capital Project Fund: The funds used for these projects are generated from grants, and property
taxes.
The following is the carryover project from 2017: replacement of the Animal Kennel
($238,000).
The following projects are planned for 2018: Virtual Gate – Phase I ($675,000), Public Works
Maintenance Yard/Lot Replacement ($175,000), Emergency Operations Storage Building
($30,000) and Westside Parking Lot at Recreation Center ($500,000).
The total budget for 2017 carryover and new 2018 projects is $1,618,000.
Transportation Improvement Fund: The funds used for these projects are generated from
reimbursement from Metro that can only be used for transportation related projects and Federal
grant dollars.
The one carryover project from 2017 is the Buffalo Speedway Reconstruction ($2,800,000)
The following projects are planned for 2018: Roadway Repairs/Overlay/Replacement
($150,000) and Kilmarnock Retaining Wall Replacement ($100,000).
The total budget for 2017 carryover and new 2018 projects is $3,050,000.
Other comprehensive projects will be reviewed, analyzed and prioritized at least annually. The
projects may be further allocated into small sub-projects, some of which are expected to be
completed in-house for greater economy and efficiency.
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ECONOMIC CONDITION AND OUTLOOK
West U continues to enjoy an enviably stable outlook, with property values projected to be
$6.094 billion, up approximately 71.70 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.
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.
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 as part of the 2018 Budget process. From that review,
various fees were recommended for increase as well as some housekeeping of the fee schedule.
Most notably will be a new fee that will allow the City to charge for services related to tree and
vegetation control in the City’s Right-of-Way.
The city will avoid budget and accounting procedures that balance the current Budget at the
expense of future Budgets.
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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
Communications
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 2018
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2017 2018
Amount of
Increase
(Decrease)
Percent of
Increase
(Decrease)
Governmental Fund Types:
General Fund 19,733,195$ 19,422,550$ (310,645)$ -1.57%
Debt Service Fund 8,923,718 8,850,033 (73,685) -0.83%
Total 28,656,913 28,272,583 (384,330) -1.34%
Enterprise Fund Types:
Water & Sewer Fund 7,220,054 7,942,796 722,742 10.01%
Solid Waste Management Fund 1,553,200 1,727,000 173,800 11.19%
Total 8,773,254 9,669,796 896,542 10.22%
Internal Service Fund Types:
Employee Benefit Fund 3,177,400 2,690,500 (486,900) -15.32%
Equipment Replacement Fund 5,600 439,100 433,500 7741.07%
Vehicle Replacement Fund 81,000 782,000 701,000 865.43%
Technology Management Fund 1,441,780 1,523,193 81,413 5.65%
Total 4,705,780 5,434,793 729,013 15.49%
TOTAL ALL FUND TYPES 42,135,947$ 43,377,172$ 1,241,225$ 2.95%
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON
Comparison of 2017 Budget to 2018 Budget
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
2017 2018
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
$25,000,000
2017
2018
19 of 133
General
Fund
Debt Service
Fund
Water & Sewer
Fund
Solid Waste
Fund Total
Revenues
Property Tax 11,764,323$ 7,613,088$ -$ -$ 19,377,411$
Other Taxes 2,248,806 - - - 2,248,806
Licenses, Permits & Fees 525,900 - - - 525,900
Charges for Services 2,464,650 - 7,850,000 1,753,000 12,067,650
Fines & Forfeitures 137,750 - - - 137,750
Other Revenue 471,648 36,700 161,585 4,600 674,533
Transfers 1,510,000 1,200,246 - - 2,710,246
Total Revenues 19,123,077$ 8,850,034$ 8,011,585$ 1,757,600$ 37,742,296$
Expenditures
Personnel 12,695,700$ -$ 1,202,200$ 496,000$ 14,393,900$
Operating 4,094,150 - 3,190,350 699,600 7,984,100
Capital 194,800 - 200,000 13,000 407,800
Transfers 2,437,900 - 2,150,000 518,400 5,106,300
Debt Service - 8,850,033 1,200,246 - 10,050,279
Total Expenditures 19,422,550$ 8,850,033$ 7,942,796$ 1,727,000$ 37,942,379$
Capital Improvement Funds
Capital Project Fund 1,418,000$
Transportation/Drainage Project Fund 2,974,000
Water & Sewer Capital Reserve Fund 755,000
5,147,000$
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON
2018 BUDGET AT A GLANCE
Personnel
37.9%
Operating
21.0%
Capital
1.1%
Transfers
13.5%
Debt Service
26.5%
2018 EXPENDITURES - GENERAL, DEBT
SERVICE, WATER & SEWER AND SOLID
WASTE FUNDS
Property Tax
51.3%
Other Taxes
6.0%
Licenses,
Permits &
Fees
1.4%
Charges for
Services
32.0%
Fines &
Forfeitures
0.4%
Other Revenue
1.8% Transfers
7.2%
2018 REVENUE - GENERAL, DEBT SERVICE,
WATER & SEWER AND SOLID WASTE FUNDS
20 of 133
General
Fund
Debt Service
Fund
Water & Sewer
Fund
Solid Waste
Fund Total
Revenues
Property Tax 10,976,827$ 7,738,715$ -$ -$ 18,715,542$
Other Taxes 2,198,112 - - - 2,198,112
Licenses, Permits & Fees 503,750 - - - 503,750
Charges for Services 2,543,100 - 7,220,000 1,722,000 11,485,100
Fines & Forfeitures 143,300 - - - 143,300
Other Revenue 465,499 31,400 132,964 14,200 644,063
Transfers 1,751,400 1,193,554 - - 2,944,954
Bond Proceeds - 9,965,000 - - 9,965,000
Total Revenues 18,581,988$ 18,928,669$ 7,352,964$ 1,736,200$ 46,599,821$
Expenditures
Personnel 11,663,264$ -$ 1,136,000$ 472,100$ 13,271,364$
Operating 3,756,500 - 3,074,165 653,950 7,484,615
Capital 302,600 - 178,900 8,256 489,756
Transfers 2,984,100 - 1,545,500 297,200 4,826,800
Debt Service - 18,252,874 1,193,554 - 19,446,428
Total Expenditures 18,706,464$ 18,252,874$ 7,128,119$ 1,431,506$ 45,518,963$
Capital Improvements
Capital Project Fund 135,500$
Transportation/Drainage Project Fund 373,700
Water & Sewer Capital Reserve Fund 1,443,000
1,952,200$
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON
2017 ESTIMATED AT A GLANCE
Personnel
29.2%
Operating
16.4%
Capital
1.1%
Transfers
10.6%
Debt Service
42.7%
2017 EXPENDITURES - GENERAL,
DEBT SERVICE, WATER & SEWER
AND SOLID WASTE FUNDS
Property Tax
51.1% Other Taxes
6.0%
Licenses,
Permits &
Fees
1.4%
Charges for
Services
31.4%
Fines &
Forfeitures
0.4%
Other Revenue
1.8%
Transfers
8.0%
2017 REVENUES - GENERAL, DEBT
SERVICE, WATER & SEWER AND
SOLID WASTE FUNDS
21 of 133
General
Fund
Water &
Sewer Fund
Solid Waste
Fund
Technology
Management
Fund Total
REGULAR WAGES 7,524,800$ 745,200$ 310,100$ 395,700 8,975,800$
PART-TIME WAGES 724,200 - - - 724,200$
ON CALL 20,600 13,800 - 5,500 39,900$
OVERTIME 545,800 80,000 25,000 8,500 659,300$
LONGEVITY 56,300 8,800 3,400 1,600 70,100$
TOTAL COMPENSATION 8,871,700$ 847,800$ 338,500$ 411,300$ 10,469,300$
HEALTH & DENTAL 1,319,500 150,700 69,600 71,000 1,610,800$
TMRS 1,149,600 117,700 46,700 58,000 1,372,000$
FICA 657,100 62,600 25,200 29,900 774,800$
WORKERS COMPENSATION 106,450 11,600 13,100 1,600 132,750$
ALLOWANCES 74,600 6,200 - 9,800 90,600$
RETIREE BENEFITS 180,000 - - - 180,000$
OTHER BENEFITS 311,950 3,900 1,900 1,800 319,550$
EMPLOYEE RELATIONS 24,800 1,700 1,000 27,500$
TOTAL BENEFITS 3,824,000$ 354,400$ 157,500$ 172,100$ 4,508,000$
TOTAL PERSONNEL COSTS 12,695,700$ 1,202,200$ 496,000$ 583,400$ 14,977,300$
General
Fund
Water &
Sewer Fund
Solid Waste
Fund
Technology
Management
Fund Total
REGULAR WAGES 6,989,500$ 689,600$ 293,800$ 339,500$ 8,312,400
PART-TIME WAGES 489,900 - - - 489,900
ON CALL 20,660 13,800 - 5,000 39,460
OVERTIME 508,040 88,700 21,900 11,500 630,140
LONGEVITY 50,100 8,700 2,800 2,000 63,600
TOTAL COMPENSATION 8,058,200 800,800 318,500 358,000 9,535,500
HEALTH & DENTAL 1,137,200 139,100 69,100 57,100 1,402,500
TMRS 1,036,564 108,400 43,800 49,700 1,238,464
FICA 617,900 58,700 23,900 27,600 728,100
WORKERS COMPENSATION 84,400 12,400 11,900 1,200 109,900
ALLOWANCES 71,100 6,200 - 11,100 88,400
RETIREE BENEFITS 240,400 - - - 240,400
OTHER BENEFITS 396,400 8,700 3,900 2,800 411,800
EMPLOYEE RELATIONS 21,100 1,700 1,000 - 23,800
TOTAL BENEFITS 3,605,064 335,200 153,600 149,500 4,243,364
TOTAL PERSONNEL COSTS 11,663,264 1,136,000 472,100 507,500 13,778,864
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON - PERSONNEL COSTS
2018 BUDGET AT A GLANCE
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON - PERSONNEL COSTS
2017 ESTIMATE AT A GLANCE
22 of 133
Beginning
Balance
(Estimated)Taxes
Licenses,
Permits, Fees
& Charges for
Services Other Total
Expenditures
and Transfers
Out
Ending
Balance
General Fund 5,819,271$ 14,013,129$ 2,990,550$ 2,119,398$ 19,123,077$ 19,422,550$ 5,519,798$
Debt Service Fund 1,588,512 7,613,088 - 1,236,946 8,850,034 8,850,033 1,588,513
Water and Sewer Fund 873,521 - 7,850,000 161,585 8,011,585 7,942,796 942,310
Solid Waste Fund 513,972 - 1,753,000 4,600 1,757,600 1,727,000 544,572
Capital Project Fund 185,387 - - 1,528,505 1,528,505 1,418,000 295,892
Capital Reserve Fund 650,405 - - - - 649,505 900
Transportation - Drainage Fund 1,510,995 - - 1,857,000 1,857,000 2,974,000 393,995
Water and Sewer Capital Reserve 427,343 - - 912,000 912,000 755,000 584,343
Employee Benefit Fund 1,016,677 - - 2,611,400 2,611,400 2,690,500 937,577
Vehicle Replacement Fund 3,599,721 - - 706,800 706,800 782,000 3,524,521
Technology Management Fund (5,197) - - 1,568,200 1,568,200 1,523,193 39,810
Equipment Replacement Fund 1,941,353 - - 657,600 657,600 439,100 2,159,853
Parks Fund 218,510 - - 43,600 43,600 146,900 115,210
Friends Fund 30,823 - 500,000 500,000 500,000 30,823
Court Technology Fund 5,454 - - 5,000 5,000 - 10,454
Tree Replacement Fund 228,075 - - 40,900 40,900 33,000 235,975
Court Security Fund 40,701 - - 4,650 4,650 15,000 30,351
Homeland Security Grant Fund - - - - - - -
Metro Grant Fund 277,876 - - 568,650 568,650 732,000 114,526
Police Forfeited Property Fund 4,578 - - 50 50 - 4,628
Police Training Fund 16,403 - - 2,060 2,060 2,000 16,463
Fire Training Fund 12,425 - - - - - 12,425
Good Neighbor Fund 3,100 - - 800 800 2,500 1,400
Total All Funds 18,959,907$ 21,626,217$ 12,593,550$ 14,529,744$ 48,749,511$ 50,605,077$ 17,104,339$
Sources
2018 Combined Summary of Revenues, Expenditures and Fund Balance/Retained Earnings
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON
23 of 133
GENERAL FUND 2018
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 six of the city’s departments: Police, Fire, Public Works, Parks and Recreation, Finance,
and Administration.
Revenue Projections for 2017 - The 2017 Budget projected a revenue total of $16.43 million,
excluding transfers to finance the General Fund’s services. Based on collections and data available
through September 15, 2017, revenues appear likely to reach $16.83 million, 2.45% or $403,065
above the 2017 Budget projections. This is primarily due to several parks and recreation fee
categories expected to exceed the original budget projections by $382,400. The additional revenue
will offset the expectation that sales and franchise taxes will be $81,800 lower than originally
budgeted due to a slower economy in 2017.
Expenditures Estimated for 2017 - The original 2017 Budget appropriated $19.73 million,
including transfers out. Based on expenditures through September 15, 2017 and department
estimates to complete the year, the total actual expen ditures will be below the appropriated amount
by $1,026,731 or 5.2%. This is primarily due to personnel vacancies throughout 2017.
Financial Position in 2017 - The City of West University Place’s General Fund is projected to
close 2017 in sound fiscal condition. The 2017 estimated ending fund balance available for
appropriations in 2018 is $5.52 million. This amount represents 28.4% of the proposed 2018
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 funds for unanticipated
revenue shortfalls.
The General Fund’s unassigned and unrestricted reserves likely will close 2017 exceeding that
target by approximately $1.60 million.
Projected 2018 Revenues - The city’s General Fund revenues for fiscal 2018 are forecast to
increase 5.2% over 2017’s estimated revenues. Total 2018 revenues are expected to be
approximately $19.12 million.
Revenues from ad valorem property taxes (current tax, delinquent tax and penalty and interest) will
increase by $807,500, a 7.4% increase. The ad valorem tax rate dedicated to maintenance and
operations is proposed to increase 3.54% to $0.19214 per $100 of assessed value. Taxable value in
West University Place is estimated to increase $227 million or 3.86% to $6.09 billion. Values
from new construction are certified at $54.95 million. Value increases of $27.76 million on
existing property will be combined with the new construction value and an additional estimate of
$143.92 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 $1.14 million a 1.9% increase
from 2017.
Franchise taxes are expected to provide approximately 5.7% of the city’s General Fund revenues,
forecasted at $1.1 million. Franchise fees are received for electricity, telephone, natural gas and
cable service provided to the citizens of West University Place.
24 of 133
GENERAL FUND 2018
Revenue sources budgeted under the Charges for Services category includes ambulance service,
alarm monitoring, and other service related fees. Revenues from alarm monitoring are budgeted to
remain relatively consistent with the 2017 estimates; however, one of our goals for 2018 is to grow
the use of our DirectLink alarm monitoring system. This 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 5% since 2011, from 1,531
to 1,607 customers in 2017.
Expenditures in 2018 - The 2018 Budget appropriates $19.42 million, down $311 thousand, or
1.6% from the 2017 General Fund’s $19.73 million budget. Decrease is due primarily to the
decrease in the transfers out to the capital project fund.
Included in the 2018 Budget are the following transfers:
Amount Transfer To Fund Purpose
$200,000 Capital Project Fund Provide cash basis funding for WURC Westside Concrete
Parking Lot.
$390,300 Vehicle Replacement
Fund
Provide cash basis funding for replacement vehicles.
($59,000 decrease)
$1,394,100 Technology
Management Fund
Provide operating funds for the centralization and
management of city-wide technology needs ($93,000
decrease)
$653,500 Equipment
Replacement Fund
Provide cash basis funding for the purchase of high dollar
equipment routinely used by the city ($198,200 decrease)
Personnel costs, including benefits, will amount to $12.70 million, or 65.37% of the expenditure
budget, and a less than 1% increase compared to the corresponding 2017 budget. The city’s portion
of health and dental care benefit costs are projected to total $1.32 million, a 3% decrease as
compared to the 2017 budget. Required contributions to the Texas Municipal Retirement System
are budgeted at $1.15 million, up 2.3%. The increase is due to the increase in wages as well as an
increase in the budgeted contribution rate, from 13.74% to 13.76% of payroll. The actuarially
determined contribution rate is based on the city’s plan provisions in effect as of April 1, 2017 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.
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 adversely affect the city’s unfunded
actuarial accrued liability and subsequent years’ contribution rates. T his 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 83.78% funded.
The 2018 Budget for employee regular wages is $7.52 million, up less than 1% over the 2017
Budget. The budget includes one additional position, Communications Program Manager, and
increases on anniversary dates as recommended by the recently completed compensation and
classification restructure study that keeps the city aligned to the 75th percentile that was approved in
the 2016 Budget.
25 of 133
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY DEPARTMENT
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REVENUES:
AD VALOREM TAXES 9,336,883$ 9,967,606$ 10,956,827$ 10,976,827$ 11,764,323$
SALES TAXES 1,117,336 1,051,361 1,115,300 1,091,412 1,136,106
FRANCHISE TAXES 1,204,795 1,144,256 1,149,700 1,091,800 1,097,700
OTHER TAXES 17,625 15,955 16,500 14,900 15,000
TOTAL TAXES 11,676,639 12,179,178 13,238,327 13,174,939 14,013,129
PERMITS, LICENSES AND FEES 602,956 482,362 498,200 503,750 525,900
CHARGES FOR SERVICES 2,607,192 2,638,584 2,155,050 2,543,100 2,464,650
FINES AND FORFEITURES 187,803 134,770 118,300 143,300 137,750
INVESTMENT EARNINGS 67,032 79,585 65,000 81,000 80,700
OTHER REVENUE 378,000 382,471 352,646 384,499 390,948
TRANSFERS IN 1,560,000 514,500 1,751,400 1,751,400 1,510,000
TOTAL REVENUES 17,079,622 16,411,450 18,178,923 18,581,988 19,123,077
EXPENDITURES BY DEPARTMENT:
ADMINISTRATION 1,529,563 936,592 1,319,365 1,252,764 1,474,450
FINANCE 1,917,009 1,982,695 2,274,630 2,277,070 2,124,550
POLICE 3,883,760 4,337,493 5,072,150 4,695,750 5,008,850
FIRE 3,112,529 3,282,838 3,554,350 3,412,400 3,574,550
PUBLIC WORKS 2,449,669 3,013,390 3,272,800 3,041,550 3,263,750
PARKS & RECREATION 2,864,669 3,545,655 3,739,900 3,526,930 3,776,400
TRANSFERS OUT 79,300 500,000 500,000 500,000 200,000
TOTAL EXPENDITURES 15,836,500 17,598,663 19,733,195 18,706,464 19,422,550
NET REVENUES (EXPENDITURES)1,243,973 (1,180,937) (1,554,272) (124,476) (299,473)
BEGINNING FUND BALANCE 5,880,711 7,124,684 5,441,866 5,943,747 5,819,271
ENDING FUND BALANCE 7,124,684 5,943,747 3,887,594 5,819,271 5,519,798
ASSIGNED*210,000 210,000 119,000 116,000 119,000
RESTRICTED**202,862 239,759 237,200 275,759 275,759
UNASSIGNED FUND BALANCE 6,711,822$ 5,493,988$ 3,495,394$ 5,427,512$ 5,125,039$
* Assigned for City Manager's Contract
** Restricted for PEG fees
ADMINISTRATION
7.6%
FINANCE
10.9%
POLICE
25.8%
FIRE
18.4%
PUBLIC WORKS
16.8%
PARKS & RECREATION
19.4%
TRANSFERS OUT
1.0%
2018 BUDGET BY DEPARTMENT
26 of 133
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY ACCOUNT
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REVENUES:
AD VALOREM TAXES 9,336,883$ 9,967,606$ 10,956,827$ 10,976,827$ 11,764,323$
SALES TAXES 1,117,336 1,051,361 1,115,300 1,091,412 1,136,106
FRANCHISE TAXES 1,204,795 1,144,256 1,149,700 1,091,800 1,097,700
OTHER TAXES 17,625 15,955 16,500 14,900 15,000
TOTAL TAXES 11,676,639 12,179,178 13,238,327 13,174,939 14,013,129
PERMITS, LICENSES AND FEES 602,956 482,362 498,200 503,750 525,900
CHARGES FOR SERVICES 2,607,192 2,638,584 2,155,050 2,543,100 2,464,650
FINES AND FORFEITURES 187,803 134,770 118,300 143,300 137,750
INVESTMENT EARNINGS 67,032 79,585 65,000 81,000 80,700
OTHER REVENUE 378,000 382,471 352,646 384,499 390,948
TRANSFERS IN 1,560,000 514,500 1,751,400 1,751,400 1,510,000
TOTAL REVENUES 17,079,622$ 16,411,450$ 18,178,923$ 18,581,988$ 19,123,077$
EXPENDITURES:
REGULAR WAGES $ 6,695,981 $ 6,648,462 $ 7,475,500 $ 6,989,500 $ 7,524,800
PART-TIME WAGES 355,044 407,612 526,300 489,900 724,200
ON CALL 20,778 19,815 26,100 20,660 20,600
OVERTIME 597,883 626,567 547,000 508,040 545,800
LONGEVITY 45,094 48,826 53,050 50,100 56,300
HEALTH & DENTAL 881,678 997,403 1,361,900 1,137,200 1,319,500
TMRS 895,108 957,030 1,124,100 1,036,564 1,149,600
FICA 552,764 572,525 658,900 617,900 657,100
WORKERS COMPENSATION 76,051 84,477 100,700 84,400 106,450
ALLOWANCES 77,755 73,355 79,320 71,100 74,600
RETIREE BENEFITS 190,000 209,000 240,400 240,400 180,000
OTHER BENEFITS 337,885 343,679 395,100 396,400 311,950
EMPLOYEE RELATIONS 24,076 26,129 22,300 21,100 24,800
PERSONNEL 10,750,096 11,014,878 12,610,670 11,663,264 12,695,700
OFFICE SUPPLIES 44,530 36,254 40,100 37,200 39,900
APPREHENSION & JAILING 1,699 1,525 1,000 1,000 1,000
OPERATING SUPPLIES 176,513 196,739 234,000 227,100 233,600
FUEL 55,208 63,389 86,300 62,000 72,000
EMERGENCY GENERATOR FUEL 3,684 3,302 3,700 3,700 3,700
TREATMENT CHEMICALS 26,979 23,295 31,800 31,800 31,100
EQUIPMENT MAINTENANCE 88,424 75,172 89,000 87,700 88,500
VEHICLE MAINTENANCE 67,816 90,881 69,000 73,100 74,000
BUILDING & GROUNDS MAINTENANCE 155,064 145,801 152,000 142,000 144,500
SWIMMING POOL MAINTENANCE 68,043 118,950 82,600 82,600 79,100
DRAINAGE MAINTENANCE 22,077 12,119 20,000 25,000 20,000
STREET MAINTENANCE 51,294 77,359 75,000 90,000 90,000
TRAFFIC CONTROL MAINTENANCE 21,914 23,751 27,500 23,000 26,000
COMMUNICATION 125,977 84,858 99,500 104,100 109,300
ELECTRIC SERVICE 348,763 369,940 347,900 337,100 350,500
STREET LIGHTING - ELECTRIC SERVICE 84,639 90,122 83,800 82,600 83,800
NATURAL GAS SERVICE 25,890 20,939 29,500 22,350 26,750
CONSULTANTS 84,162 61,732 61,000 56,000 61,000
LEGAL 163,510 161,000 185,000 185,000 185,000
27 of 133
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY ACCOUNT
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
EQUIPMENT LEASE/RENTAL 43,512 44,640 43,300 43,100 43,400
PROFESSIONAL DUES 28,526 27,219 33,600 31,300 32,300
PUBLICATIONS 16,172 11,133 12,895 12,750 17,300
TRAVEL & TRAINING 135,661 128,150 177,300 162,800 186,100
MUNICIPAL COURT COLLECTION FEES - (3,095) - - -
CREDIT CARD FEES - 36,197 44,500 41,500 42,200
OTHER CONTRACTED SERVICES 839,894 857,235 926,780 954,000 951,250
INSTRUCTOR FEES 331,218 368,480 374,700 389,000 411,200
TRI-SPORTS 125,000 125,000 125,000 125,000 125,000
GENERAL LIABILITY INSURANCE 9,787 9,640 15,000 15,000 15,000
ERRORS & OMISSIONS 23,728 20,986 30,000 30,000 25,000
LAW ENFORCEMENT LIABILITY 14,161 13,314 16,000 16,000 18,000
CRIME COVERAGE FIDELITY 1,667 1,667 2,400 2,400 2,400
AUTO LIABILITY 30,962 33,444 40,000 40,000 44,000
AUTO PHYSICAL DAMAGE 18,133 20,945 25,000 25,000 25,000
UNDERGROUND STORAGE LIABILITY 771 827 850 950 950
REAL & PERSONAL PROPERTY 71,584 80,625 120,000 120,000 115,000
DEDUCTIBLE 1,369 (1,190) 10,000 10,000 10,000
COMMUNITY RELATIONS 30,143 28,223 47,300 47,350 47,300
BOARDS AND COMMITTEES 4,007 3,921 4,000 4,000 5,000
ELECTION EXPENSE 11,465 - 13,000 13,000 13,000
BAD DEBT EXPENSE - 233 - - -
FURNITURE & EQUIP < $5000 46,860 48,881 35,700 35,200 12,900
FURNITURE & FIXTURES - - - - 9,000
OTHER EQUIPMENT 25,550 25,723 231,400 231,400 123,400
CONSTRUCTION COSTS 7,251 - 30,000 20,000 7,500
OTHER CONSTRUCTION COSTS - - 16,000 16,000 42,000
TRANSFER TO FIRE SPECIAL REVENUE - 206 - - -
TRANSFER TO CAPITAL PROJECT FUND - - - - 200,000
TRANSFER TO CAPITAL RESERVE FUND 79,300 500,000 500,000 500,000 -
TRANSFER TO VEHICLE REPLACEMENT FUND 332,000 336,000 331,300 331,300 390,300
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 1,152,500 1,342,250 1,301,100 1,301,100 1,394,100
TRANSFER TO EQUIPMENT REPLACEMENT
FUND 89,000 866,000 851,700 851,700 653,500
CONTINGENCY - - 45,000 - 45,000
OPERATING 5,086,404$ 6,583,785$ 7,122,525$ 7,043,200$ 6,726,850$
TOTAL EXPENDITURES 15,836,500 17,598,663$ 19,733,195$ 18,706,464$ 19,422,550$
28 of 133
AD VALOREM TAXES
61.5% SALES TAXES
5.9%
FRANCHISE TAXES
5.7% OTHER TAXES
0.1%
PERMITS, LICENSES AND
FEES
2.8%
CHARGES FOR SERVICES
12.9%
FINES AND FORFEITURES
0.7%
INVESTMENT EARNINGS
0.4% OTHER REVENUE
2.0% TRANSFERS IN
7.9%
2018 PROJECTED GENERAL FUND REVENUE
PERSONNEL
65.4%
INSURANCE
1.3%
ELECTRICITY & NATURAL
GAS
2.4%
VEHICLE REPLACEMENT
2.0%
TECHNOLOGY
MANAGEMENT
7.2%
EQUIPMENT
REPLACEMENT
3.4%
MAINTENANCE
2.7%
FUEL
0.4%
OTHER OPERATING
12.3% TRANSFERS
2.0% CAPITAL
1.0%
2018 GENERAL FUND EXPENDITURES BY TYPE
29 of 133
GENERAL FUND
DETAIL STATEMENT OF REVENUES
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
CURRENT YEAR PROPERTY TAXES $ 9,272,976 $ 9,912,570 $ 10,907,827 $ 10,907,827 $ 11,709,323
PRIOR YEAR PROPERTY TAXES 24,960 18,954 11,000 29,000 17,000
PENALTY AND INTEREST 38,947 36,082 38,000 40,000 38,000
AD VALOREM TAXES 9,336,883 9,967,606 10,956,827 10,976,827 11,764,323
SALES TAX 1,117,336 1,051,361 1,115,300 1,091,412 1,136,106
SALES TAXES 1,117,336 1,051,361 1,115,300 1,091,412 1,136,106
ELECTRICITY 549,747 549,808 549,700 549,800 549,700
NATURAL GAS 168,592 129,445 154,000 130,000 130,000
TELEPHONE 302,451 279,088 300,000 260,000 270,000
CABLE 145,142 149,017 146,000 152,000 148,000
TELEPHONE-PEG FEES 38,864 36,897 - - -
FRANCHISE TAXES 1,204,795 1,144,256 1,149,700 1,091,800 1,097,700
MIXED BEVERAGE TAX 17,625 15,955 16,500 14,900 15,000
OTHER TAXES 17,625 15,955 16,500 14,900 15,000
TOTAL TAXES 11,676,639 12,179,178 13,238,327 13,174,939 14,013,129
BUILDING PERMIT 234,892 145,260 170,000 170,000 200,000
PLUMBING PERMIT 69,906 55,490 55,000 55,000 55,000
HVAC PERMIT 43,450 41,540 45,000 50,000 45,000
FENCE AND SIDEWALK PERMIT 38,293 34,227 35,000 35,000 35,000
ELECTRICAL PERMIT 44,005 36,914 40,000 37,000 37,000
TREE DISPOSITION FEE 30,725 25,875 25,000 30,000 30,000
LOW IMPACT INSPECTION FEE 19,400 16,700 15,000 15,000 16,000
ALARM PERMIT 51,659 54,402 52,400 54,000 52,400
DRAINAGE PERMIT 8,200 5,780 7,000 5,500 7,000
TREE REMOVAL PERMIT 300 550 800 800 800
FIRE SPRINKLER PERMITS 2,771 3,450 2,000 3,000 2,000
PET LICENSES 2,770 2,450 2,000 2,000 2,000
ALCOHOLIC BEVERAGE PERMIT 1,835 6,850 - 450 3,700
ELECTRICAL CONTRACTOR PERMIT 10,725 10,050 9,000 6,000 -
CONTRACTOR PERMIT 44,025 42,825 40,000 40,000 40,000
PERMITS, LICENSES AND FEES 602,956 482,362 498,200 503,750 525,900
PLAN CHECKING FEE 113,286 71,094 80,000 80,000 95,000
ZPC & ZBA FEES 7,064 3,825 3,000 3,000 3,000
BUILDING STANDARDS FEE 400 300 400 400 400
RE-INSPECTION FEE 125 - - - -
PLAT REVIEW FEE 100 1,250 1,000 1,000 1,000
PREMATURE WORK FEE 92,680 103,619 85,000 80,000 85,000
AMBULANCE SERVICE 163,241 140,867 145,300 145,000 145,000
CHILD SAFETY 17,935 18,931 18,000 18,300 18,000
ALARM MONITORING 690,300 707,939 700,000 710,500 700,000
OTHER FEES AND PERMITS 20,749 16,868 15,000 15,000 15,000
SENIOR SERVICES EVENTS 55,024 65,754 41,500 41,500 49,300
RENTALS - COMMUNITY BUILDING 54,961 45,963 41,200 50,900 34,400
MEMBERSHIPS - RECREATION CENTER 213,353 205,720 161,200 211,800 198,900
DAY PASS - RECREATION CENTER 17,404 17,703 13,100 18,000 21,000
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GENERAL FUND
DETAIL STATEMENT OF REVENUES
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
AQUATIC CLASS FEES - RECREATION CENTER 197,118 245,057 147,900 224,400 200,000
CONTRACTOR USE FEES - RECREATION
CENTER 209,621 226,450 157,200 200,000 170,000
RENTALS - RECREATION CENTER 200 (25) - - -
RECREATION CENTER - SPECIAL EVENTS 400 250 - 250 -
MEMBERSHIPS - COLONIAL PARK 148,547 148,331 111,400 149,000 152,000
DAY PASS - COLONIAL PARK 67,464 57,211 50,600 50,000 61,400
COLONIAL PARK - SPECIAL EVENTS - 4,340 - - 3,300
POOL RENTAL - COLONIAL PARK 51,823 47,529 27,900 36,000 35,600
PAVILION RENTAL - COLONIAL PARK 11,695 13,410 8,800 11,600 10,100
CONTRACTOR USE FEES - COLONIAL PARK 3,420 3,800 2,600 3,800 2,800
MISCELLANEOUS - CULT & REC 466,321 491,064 341,500 490,000 461,300
FALSE ALARM FEE 708 (655) 250 250 250
PET IMPOUNDMENT 2,030 1,020 1,500 1,500 1,000
RESEARCH & COPIES 976 757 500 700 700
AUTO DECALS 247 212 200 200 200
CHARGES FOR SERVICES 2,607,192 2,638,584 2,155,050 2,543,100 2,464,650
MUNICPAL COURT FINES 184,334 132,488 115,000 140,000 135,000
TRAFFIC FINES 2,970 1,782 3,000 2,300 2,000
CHILD SAFETY FEE 500 500 300 1,000 750
FINES AND FORFEITURES 187,803 134,770 118,300 143,300 137,750
EARNINGS ON INVESTMENTS 67,032 79,585 65,000 81,000 80,700
INVESTMENT EARNINGS 67,032 79,585 65,000 81,000 80,700
SOUTHSIDE PLACE 241,929 244,289 227,081 254,743 254,743
SALE OF CITY PROPERTY 850 6,276 - - -
NSF CHECKS 275 70 100 100 100
CASH OVER/SHORT 173 156 - 156 -
MISCELLANEOUS 25,179 22,330 5,000 14,000 10,000
CYCLONE CYCLES 42,695 27,900 46,305 38,000 46,305
GOODE COMPANY 66,900 81,450 74,160 77,500 79,800
OTHER REVENUE 378,000 382,471 352,646 384,499 390,948
TRANSFER FROM EMPLOYEE BENEFIT FUND - - 146,500 146,500 -
TRANSFER FROM WATER & SEWER FUND 1,250,000 204,500 1,545,500 1,545,500 1,250,000
TRANSFER FROM SOLID WASTE FUND 310,000 310,000 59,400 59,400 260,000
TRANSFERS IN 1,560,000 514,500 1,751,400 1,751,400 1,510,000
TOTAL REVENUE 17,079,622$ 16,411,450$ 18,178,923$ 18,581,988$ 19,123,077$
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ADMINISTRATION DEPARTMENT
The Administration Department is responsible to the City Council for the efficient delivery of
city services. The City Manager serves as chief administrative officer and has day-to-day
responsibility for the conduct of all City activities. The City Secretary is responsible to the City
Council for recording and maintaining ordinances, resolutions, meeting minutes and legally
required publications. The City Attorney provides City Council with general legal counsel,
litigation, contract review, and ordinance review.
ADMINISTRATION DEPARTMENT MISSION
To implement and administer, effectively and efficiently, the policies as established by the City
Council.
ADMINISTRATION DEPARTMENT DIVISIONS
Administration – The City Manager, the City Secretary, the Human Resources Director and
Communications Program Manager together with their support staff, are all compensated
in the Administration Division’s budget. The cost of printing the West University Place
City Currents is also funded in this budget. (2018 Budget $1,241,850)
City Council – Costs directly associated with the City Council, including council salaries, legal
fees and election expenditures. (2018 Budget $232,600)
ADMINISTRATION DEPARTMENT 2018 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.
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 - 6 (2017 authorized full-time employees – 5).
Legal fees – $185,000 (2017 budget - $185,000).
Technology Management Fund charges assessed - $134,800 (2017 budget - $132,700).
Total budget - $1,474,450 (2017 total budget - $1,319,365).
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Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
Administration
Personnel 1,087,688$ 535,084$ 797,470$ 773,264$ 950,600$
Operating charges 234,287 212,579 288,795 246,950 291,250
Total 1,321,976 747,663 1,086,265 1,020,214 1,241,850
Council
Personnel 15,868 15,502 15,600 15,550 15,600
Operating charges 191,719 173,427 217,500 217,000 217,000
Total 207,587 188,929 233,100 232,550 232,600
Total Department 1,529,563$ 936,592$ 1,319,365$ 1,252,764$ 1,474,450$
Administration Department Staffing Schedule
2017 2018
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Administration
City Manager G50 1 1
Director/HR (HR Director)G41 1 1 110,007 187,013
Director/City Secretary (City
Secretary)G40 1 1 104,769 178,107
Communications Program
Manager G31 0 1 69,911 111,858
Executive Assistant
(Executive Asst/Deputy City
Secretary)G16 1 1 48,012 69,617
Management Support
Technician (HR Generalist)G15 1 1 40,822 59,192
Total Administration Department 5 6
ADMINISTRATION DEPARTMENT
SALARY RANGE
Determined by Council
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Administration Division Line Item Budget
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
101-1000-71002 REGULAR WAGES $ 839,439 $ 377,958 $ 554,800 $ 548,500 $ 675,600
101-1000-71003 PART-TIME WAGES 9,916 8,429 15,000 15,000 15,000
101-1000-71009 OVERTIME 3,494 2,777 3,500 3,600 3,500
101-1000-71010 LONGEVITY 1,385 1,555 2,550 2,500 2,800
101-1000-71221 HEALTH & DENTAL 48,597 38,806 61,800 47,500 70,100
101-1000-71222 TMRS 104,928 50,390 80,200 79,564 97,100
101-1000-71223 FICA 44,056 29,066 44,100 44,600 49,400
101-1000-71224 WORKERS COMPENSATION 1,127 808 1,500 1,200 1,450
101-1000-71225 ALLOWANCES 20,768 14,015 22,920 21,000 22,700
101-1000-71227 OTHER BENEFITS 4,643 3,255 3,600 4,200 2,950
101-1000-71240 EMPLOYEE RELATIONS 9,334 8,026 7,500 5,600 10,000
PERSONNEL 1,087,688 535,084 797,470 773,264 950,600
101-1000-72001 OFFICE SUPPLIES 10,068 6,955 7,000 7,000 7,200
101-1000-74001 COMMUNICATION 77,731 44,353 50,000 55,000 55,000
101-1000-74010 CONSULTANTS - 6,786 5,000 3,000 5,000
101-1000-74015 EQUIPMENT LEASE/RENTAL 9,097 8,607 10,000 10,000 10,000
101-1000-74020 PROFESSIONAL DUES 7,201 7,095 7,250 7,250 7,250
101-1000-74030 PUBLICATIONS 3,758 2,027 1,245 2,000 2,000
101-1000-74040 TRAVEL & TRAINING 13,403 10,689 25,600 25,000 20,000
101-1000-75001 COMMUNITY RELATIONS 1,178 567 5,000 5,000 5,000
101-1000-75006 ELECTION EXPENSE 150 - - - -
101-1000-91502 TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 111,700 125,500 132,700 132,700 134,800
101-1000-99001 CONTINGENCY - - 45,000 - 45,000
OPERATING 234,287 212,579 288,795 246,950 291,250
ADMINISTRATION DIVISION TOTAL 1,321,976$ 747,663$ 1,086,265$ 1,020,214$ 1,241,850$
ADMINISTRATION DEPARTMENT
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City Council Division Line Item Budget
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
101-1010-71002 REGULAR WAGES $ 14,741 $ 14,400 $ 14,400 $ 14,400 $ -
101-1010-71003 PART-TIME WAGES - - - - 14,400
101-1010-71223 FICA 1,128 1,102 1,100 1,100 1,100
101-1010-71224 WORKERS COMPENSATION - - 100 50 100
PERSONNEL 15,868 15,502 15,600 15,550 15,600
101-1010-74011 LEGAL 163,510 161,000 185,000 185,000 185,000
101-1010-74020 PROFESSIONAL DUES 1,183 1,281 2,500 2,500 2,500
101-1010-74030 PUBLICATIONS 5,201 2,042 3,000 2,500 2,500
101-1010-74040 TRAVEL & TRAINING 6,081 6,773 9,000 9,000 9,000
101-1010-75001 COMMUNITY RELATIONS 4,429 2,330 5,000 5,000 5,000
101-1010-75006 ELECTION EXPENSE 11,315 - 13,000 13,000 13,000
OPERATING 191,719 173,427 217,500 217,000 217,000
CITY COUNCIL DIVISION TOTAL 207,587$ 188,929$ 233,100$ 232,550$ 232,600$
ADMINISTRATION DEPARTMENT
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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. (2018 Budget - $893,600)
Municipal Court – Administers the city’s municipal court. (2018 Budget - $267,300)
City-Wide – Provides for expenditures, such as insurance and utilities, which cannot be allocated
to other departments in a satisfactory way. (2018 Budget - $963,650)
FINANCE DEPARTMENT 2018 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 - 5 (2017 authorized full-time employees – 5).
∗ Total budget - $2,124,550 (2017 total budget - $2,274,630).
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Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
Finance
Personnel 416,188$ 445,916$ 500,100$ 483,470$ 448,000$
Operating charges 390,081 386,283 435,730 481,350 445,600
Capital 1,200 495 - - -
Total 807,469 832,693 935,830 964,820 893,600
Municipal Court
Personnel 225,876 223,658 249,500 246,500 249,800
Operating charges 14,915 8,087 28,850 13,650 17,500
Total 240,791 231,744 278,350 260,150 267,300
City-Wide Charges
Operating charges 868,750 918,257 1,060,450 1,052,100 963,650
Total 868,750 918,257 1,060,450 1,052,100 963,650
Total Department 1,917,009$ 1,982,695$ 2,274,630$ 2,277,070$ 2,124,550$
Finance Department Staffing Schedule
2017 2018
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Finance
Accounting
Director/Finance (Finance
Director)G42 1 1 115,508 196,363
Manager/Treasurer
(Treasurer)G32 1 1 87,785 140,457
Fiscal Services Officer
(Controller)G22 1 1 57,705 86,557
Municipal Court
Management Support
Specialist (Court Clerk)G17 1 1 51,373 74,491
Fiscal Services
Specialist/AP (Accounting
Specialist)G15 1 1 40,822 59,192
Total Finance 5 5
FINANCE DEPARTMENT
SALARY RANGE
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Finance Division Line Item Budget
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REGULAR WAGES $ 300,262 $ 323,993 $ 340,300 $ 340,200 $ 306,600
PART-TIME WAGES 9,705 6,742 23,400 20,800 23,400
OVERTIME - - - 170 -
LONGEVITY 910 971 900 500 500
HEALTH & DENTAL 31,188 34,905 46,900 36,900 38,700
TMRS 36,990 42,327 47,800 46,000 43,100
FICA 23,299 23,843 27,900 26,500 24,900
WORKERS COMPENSATION 622 685 800 800 700
ALLOWANCES 6,897 6,840 6,900 5,400 5,700
OTHER BENEFITS 2,652 2,612 2,200 2,500 1,400
EMPLOYEE RELATIONS 3,664 2,997 3,000 3,700 3,000
PERSONNEL 416,188 445,916 500,100 483,470 448,000
OFFICE SUPPLIES 5,820 5,224 5,000 5,000 5,000
EQUIPMENT MAINTENANCE - - 500 - 500
COMMUNICATION 8,486 1,961 2,000 2,400 2,500
EQUIPMENT LEASE/RENTAL 5,844 8,436 4,000 4,600 4,600
PROFESSIONAL DUES 2,543 2,546 2,700 1,500 1,900
PUBLICATIONS 461 324 400 350 400
TRAVEL & TRAINING 4,751 6,207 11,500 6,500 11,500
CREDIT CARD FEES - 251 - - -
OTHER CONTRACTED SERVICES 262,776 228,682 273,630 325,000 280,500
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 99,400 132,650 136,000 136,000 138,700
OPERATING 390,081 386,283 435,730 481,350 445,600
FURNITURE & EQUIP <$5000 1,200 495 - - -
CAPITAL OUTLAY 1,200 495 - - -
FINANCE DIVISION TOTAL 807,469$ 832,693$ 935,830$ 964,820$ 893,600$
FINANCE DEPARTMENT
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Municipal Court Division Line Item Budget
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REGULAR WAGES $ 162,518 $ 151,413 $ 120,200 $ 120,500 $ 124,400
PART-TIME WAGES 4,131 14,923 50,600 59,800 61,400
OVERTIME 8,255 7,008 8,000 11,600 8,000
LONGEVITY 2,440 2,560 2,700 2,600 2,800
HEALTH & DENTAL 18,497 16,083 27,100 17,700 18,700
TMRS 15,275 16,835 23,200 18,600 18,700
FICA 12,952 13,046 13,900 13,800 14,700
WORKERS COMPENSATION 349 346 400 400 400
OTHER BENEFITS 1,459 1,443 3,400 1,500 700
PERSONNEL 225,876 223,658 249,500 246,500 249,800
OFFICE SUPPLIES 489 424 2,500 500 3,000
COMMUNICATION 315 192 1,500 200 1,000
PROFESSIONAL DUES 520 333 600 600 600
PUBLICATIONS 610 36 750 750 500
TRAVEL & TRAINING 4,001 2,676 3,000 3,000 3,500
MUNICIPAL COURT COLLECTION FEES - (3,095) - - -
CREDIT CARD FEES - 20 10,000 3,600 3,900
OTHER CONTRACTED SERVICES 8,980 7,500 10,500 5,000 5,000
OPERATING 14,915 8,087 28,850 13,650 17,500
MUNICIPAL COURT DIVISION TOTAL 240,791$ 231,744$ 278,350$ 260,150$ 267,300$
FINANCE DEPARTMENT
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City-Wide Division Budget Detail by Line Item
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
HEALTH & DENTAL $ - $ - $ - $ - $ 20,000
RETIREE BENEFITS 190,000 209,000 240,400 240,400 180,000
OTHER BENEFITS 266,000 269,234 325,000 325,000 274,500
ELECTRIC SERVICE 168,174 180,757 166,000 158,800 166,000
STREET LIGHTING - ELECTRIC SERVICE 84,639 90,122 83,800 82,600 83,800
NATURAL GAS SERVICE 1,937 1,967 2,000 1,950 2,000
GENERAL LIABILITY INSURANCE 9,787 9,640 15,000 15,000 15,000
ERRORS & OMISSIONS 23,728 20,986 30,000 30,000 25,000
CRIME COVERAGE FIDELITY 1,667 1,667 2,400 2,400 2,400
AUTO LIABILITY 30,962 33,444 40,000 40,000 44,000
AUTO PHYSICAL DAMAGE 18,133 20,945 25,000 25,000 25,000
UNDERGROUND STORAGE LIABILITY 771 827 850 950 950
REAL & PERSONAL PROPERTY 71,584 80,625 120,000 120,000 115,000
DEDUCTIBLE 1,369 (1,190) 10,000 10,000 10,000
BAD DEBT EXPENSE - 233 - - -
CITY-WIDE DIVISION TOTAL 868,750$ 918,257$ 1,060,450$ 1,052,100$ 963,650$
FINANCE DEPARTMENT
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POLICE DEPARTMENT
The Police Department is established and shall be maintained to preserve order and to protect
citizens from violence and their property from damage and loss.
POLICE DEPARTMENT MISSION
It is the mission of the West University Place Police Department to safeguard the lives and
property of the people we serve, to reduce the incidence and fear of crime, and to enhance
public safety while working to improve the community’s quality of life.
POLICE DEPARTMENT DIVISIONS
Patrol – Provides patrol, enforcement and investigative services. (2018 Budget - $4,021,850)
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. (2018 Budget - $987,000)
POLICE DEPARTMENT 2018 GOALS
* Finalize the necessary requirements in order to establish a West University Place Police
Department Employee Fitness Program.
* Fill department vacancies, as they arise, to ensure appropriate staffing of all divisions and
shifts, to maintain quality of service to the community.
* Continue to utilize shift flex days to aid in the reduction of overtime.
* Ensure officers receive appropriate tactical training in order to respond appropriately to
various high risk incidents.
* Utilize the Sam Houston State University’s LEMIT Module Training for shift supervisor
development.
* Coordinate with outside agencies in order to share information that assist in criminal
investigations.
* Implementation of an updated CAD/RMS system.
* Investigations will become proactive, targeting people/businesses that purchase property
stolen from West U or contribute to thefts/burglaries in West U.
POLICE DEPARTMENT BUDGET HIGHLIGHTS
* Authorized full-time employees – 38 (2017 authorized full-time employees – 38).
* Total budget - $5,008,850 (2017 total budget - $5,072,150).
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Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
Patrol
Personnel 2,315,906$ 2,713,223$ 3,093,700$ 2,826,700$ 3,167,800$
Operating charges 721,060 802,852 790,850 778,850 854,050
Capital - - 205,000 205,000 -
Total 3,036,966 3,516,074 4,089,550 3,810,550 4,021,850
Support Services
Personnel 846,119 820,149 979,800 882,700 984,200
Operating charges 675 1,269 2,800 2,500 2,800
Total 846,794 821,418 982,600 885,200 987,000
Total Department 3,883,760$ 4,337,493$ 5,072,150$ 4,695,750$ 5,008,850$
Police Department Staffing Schedule
2017 2018
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Police Department
Patrol
Director/Police Chief (Police
Chief)G42 1 1 115,508 196,363
Police Captain P51 1 1 89,383 120,668
Police Sergeant P23 5 5 75,381 101,766
Police Officer P22 19 19 59,134 79,832
Support Services
Manager/ Support Services
(Support Svcs Spvsr)G31 1 1 69,911 111,858
Administrative Assistant G15 1 1 40,822 59,192
Telecommunications
Operator (Emergency
Telecom. Operator)G15 9 9 40,822 59,192
Office Assistant - Direct
Link (Administrative
Assistant)G14 1 1 35,183 51,016
Total Police 38 38
POLICE DEPARTMENT
SALARY RANGE
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Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REGULAR WAGES $ 1,422,730 $ 1,639,320 $ 1,950,900 $ 1,824,200 $ 2,024,700
PART-TIME WAGES - - - - -
OVERTIME 301,170 352,117 245,000 206,000 245,000
LONGEVITY 8,195 9,220 10,200 9,400 12,200
HEALTH & DENTAL 190,086 242,118 346,000 292,700 341,900
TMRS 212,050 261,469 304,500 281,300 315,200
FICA 129,139 147,245 168,900 154,000 168,300
WORKERS COMPENSATION 27,032 31,930 38,000 30,400 40,500
ALLOWANCES 6,848 6,840 8,900 7,400 6,900
OTHER BENEFITS 16,356 17,845 18,800 18,800 10,600
EMPLOYEE RELATIONS 2,300 5,118 2,500 2,500 2,500
EMPLOYEE TUITION - - - - -
PERSONNEL 2,315,906 2,713,223 3,093,700 2,826,700 3,167,800
OFFICE SUPPLIES 8,200 7,066 8,600 8,600 8,600
APPREHENSION & JAILING 1,699 1,525 1,000 1,000 1,000
OPERATING SUPPLIES 43,093 52,727 55,000 55,000 55,000
FUEL 33,563 38,775 49,000 37,000 43,000
EQUIPMENT MAINTENANCE 6,529 243 5,000 5,000 5,000
VEHICLE MAINTENANCE 25,072 39,922 25,000 25,000 25,000
COMMUNICATION 1,266 946 2,000 2,000 2,000
CONSULTANTS 18,358 6,825 6,000 6,000 6,000
EQUIPMENT LEASE/RENTAL 7,213 6,857 6,000 6,000 6,000
PROFESSIONAL DUES 1,753 3,448 2,050 2,050 2,050
PUBLICATIONS 4,219 4,811 5,000 5,000 5,000
TRAVEL & TRAINING 35,578 31,416 35,000 35,000 35,000
LAW ENFORCEMENT LIABILITY 14,161 13,314 16,000 16,000 18,000
COMMUNITY RELATIONS 854 975 1,000 1,000 1,000
TRANSFER TO CAPITAL PROJECT FUND - - - - -
TRANSFER TO VEHICLE REPLACEMENT
FUND 98,000 103,000 99,000 99,000 100,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 421,500 491,000 475,200 475,200 541,400
OPERATING 721,060 802,852 790,850 778,850 854,050
FURNITURE & EQUIP <$5000 - - 5,000 5,000 -
OTHER EQUIPMENT - - 200,000 200,000 -
CAPITAL - - 205,000 205,000 -
PATROL DIVISION TOTAL 3,036,966$ 3,516,074$ 4,089,550$ 3,810,550$ 4,021,850$
POLICE DEPARTMENT
Patrol Division Line Item Budget
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Support Services Division Line Item Budget
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REGULAR WAGES $ 512,756 $ 496,439 $ 601,600 $ 534,700 $ 613,200
ON CALL 2,400 240 5,500 - -
OVERTIME 112,545 103,957 80,000 93,000 80,000
LONGEVITY 4,339 4,515 5,400 4,600 5,300
HEALTH & DENTAL 78,087 79,194 128,800 104,700 130,700
TMRS 77,333 79,033 94,700 87,000 96,500
FICA 47,776 45,626 52,600 47,900 51,800
WORKERS COMPENSATION 1,231 2,030 1,500 2,300 1,300
ALLOWANCES 2,057 2,040 2,100 2,100 2,100
OTHER BENEFITS 7,595 7,076 7,600 6,400 3,300
PERSONNEL 846,119 820,149 979,800 882,700 984,200
TRAVEL & TRAINING 675 1,269 2,800 2,500 2,800
OPERATING 675 1,269 2,800 2,500 2,800
COMMUNICATIONS DIVISION TOTAL 846,794$ 821,418$ 982,600$ 885,200$ 987,000$
POLICE DEPARTMENT
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FIRE DEPARTMENT
The Fire Department is responsible for providing fire protection, emergency medical services
(EMS) 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 2018 GOALS
∗ To provide superior Fire and EMS response services to the community.
∗ To provide the highest level of customer service to the community and to departments within
the City.
∗ To provide excellent service to the community by ensuring that staff receive superior Fire,
and EMS training.
∗ To provide management and leadership training for all employees within the Fire
Department.
∗ Continued focus upon maintaining or reducing benchmark standards for Fire and EMS turn-
out time.
∗ To provide quality life-saving public education programs within West University Place.
∗ To 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 (2017 authorized full-time employees – 23).
∗ Total budget - $3,574,550 (2017 total budget – $3,554,350)
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Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
Fire
Personnel 2,510,367$ 2,670,116$ 2,934,600$ 2,789,400$ 2,873,700$
Operating charges 584,437 585,724 597,350 600,600 678,550
Capital 17,725 26,998 22,400 22,400 22,300
Total 3,112,529 3,282,838 3,554,350 3,412,400 3,574,550
Total Department 3,112,529$ 3,282,838$ 3,554,350$ 3,412,400$ 3,574,550$
Fire Department Staffing Schedule
2017 2018
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Fire Department
Director/Fire Chief (Fire
Chief)G42 1 1 115,508 196,363
Asst. Director/Fire
Marshal (Fire Marshal/
Assistant Chief)G34 1 1 93,638 159,185
Fire Captain F24 3 3 87,460 114,566
Fire Lieutenant F23 3 3 75,399 104,151
Firefighter (Firefighter/
Paramedic)F21 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
2015 2016 2017 2017 2018
REGULAR WAGES $ 1,668,388 $ 1,764,584 $ 1,887,400 $ 1,818,300 $ 1,855,700
OVERTIME 135,661 121,901 170,000 149,000 170,000
LONGEVITY 14,145 15,619 16,700 16,200 15,200
HEALTH & DENTAL 282,359 318,776 365,400 341,000 351,200
TMRS 222,758 248,619 286,200 264,500 282,200
FICA 133,633 142,771 158,700 146,900 150,000
WORKERS COMPENSATION 23,885 24,940 24,900 24,800 29,300
ALLOWANCES 8,954 8,880 8,900 8,900 8,900
OTHER BENEFITS 18,242 20,409 13,900 17,300 8,700
EMPLOYEE RELATIONS 2,342 3,619 2,500 2,500 2,500
PERSONNEL 2,510,367 2,670,116 2,934,600 2,789,400 2,873,700
OFFICE SUPPLIES 2,675 3,445 3,000 3,000 3,000
OPERATING SUPPLIES 41,611 37,865 45,000 45,000 45,000
FUEL 7,859 7,424 10,500 8,000 10,000
EQUIPMENT MAINTENANCE 15,495 18,218 16,000 16,000 16,000
VEHICLE MAINTENANCE 28,566 31,228 28,000 35,000 35,000
COMMUNICATION 215 310 500 500 500
PROFESSIONAL DUES 4,798 4,268 4,800 4,800 4,800
PUBLICATIONS 1,378 1,305 1,500 1,500 3,500
TRAVEL & TRAINING 26,671 27,045 33,700 33,700 44,300
OTHER CONTRACTED SERVICES 35,498 34,203 34,550 33,300 34,550
COMMUNITY RELATIONS 3,471 2,708 4,000 4,000 4,000
TRANSFER TO FIRE SPECIAL REVENUE - 206 - - -
TRANSFER TO VEHICLE REPLACEMENT
FUND 159,000 159,000 158,000 158,000 219,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 168,200 196,000 210,400 210,400 214,100
TRANSFER TO EQUIPMENT REPLACEMENT
FUND 89,000 62,500 47,400 47,400 44,800
OPERATING 584,437 585,724 597,350 600,600 678,550
FURNITURE & EQUIP <$5000 - 1,275 - - 2,900
OTHER EQUIPMENT 17,725 25,723 22,400 22,400 19,400
CAPITAL 17,725 26,998 22,400 22,400 22,300
FIRE DIVISION TOTAL 3,112,529$ 3,282,838$ 3,554,350$ 3,412,400$ 3,574,550$
FIRE DEPARTMENT
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PUBLIC WORKS DEPARTMENT
The Public Works Department is a diverse department and is responsible for the following
services:
• Permits • Inspections • Planning & Land Use
• Code Enforcement • Animal Control • Storm Water Drainage
• Traffic Control Devices • Fleet Maintenance • Facility Maintenance
• Engineering • Capital Improvement Projects • Streets & Sidewalks
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.
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. (2018 Budget - $335,700)
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. (2018 Budget - $537,700)
Streets & Drainage – Maintains the City’s streets and storm water drainage system. (2018
Budget -$432,300)
Facilities Management – Maintains and oversees the City’s buildings and related equipment.
(2018 Budget - $905,500)
General Services – Provides fleet maintenance service for nearly 82 vehicles and equipment,
and manages and maintains the City’s traffic control systems. (2018 Budget - $710,250)
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. (2018 Budget - $342,300)
PUBLIC WORKS DEPARTMENT 2018 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.
∗ Continue accreditation process with the American Public Works Association (APWA).
∗ Investigate grant opportunities for funding flood mitigation and prevention projects
beneficial to residents.
∗ Continue development of the City’s 5-year Capital Improvement Plan (CIP).
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PUBLIC WORKS DEPARTMENT 2018 GOALS (cont’d)
∗ Continue to maintain current certifications, licenses and continuing education requirements
for staff.
∗ Develop a succession and management oversight program.
DEVELOPMENT SERVICES:
∗ Continue review of City’s permit process to ensure best practices are being followed and
where possible, streamline the submittals and issuing permits timeline.
∗ Continue updates to permit forms and process.
∗ Adopt the 2018 International Codes and 2017 National Electric Codes.
∗ Continue review of floodplain regulations for possible changes in the building code.
STREETS & DRAINAGE:
∗ Continue to monitor and review conditions and the need for rehabilitation of streets in
Priority Areas 1, 2 and 3, while maintaining roadways until funding is available for the
replacement of streets.
∗ Continue design for the Buffalo Speedway Reconstruction Project and evaluate possible
drainage improvements associated with the project.
∗ Complete video inspection of all primary and secondary storm sewer conduits within the
City’s drainage system associated with the Buffalo Speedway Reconstruction Project.
∗ Begin video inspection of all remaining primary and secondary storm sewer conduits within
the City’s drainage system.
FACILITIES MAINTENANCE:
∗ Review and update replacement guidelines for major mechanical equipment.
∗ Complete implementation of software management program for inventory, work orders and
preventative maintenance.
∗ Evaluate green energy alternatives for City municipal facilities to lower energy and water
consumption.
∗ Continue employee development through technical, management and leadership training.
GENERAL SERVICES:
∗ Continue public information campaign concerning vegetation issues with road clearance,
sidewalk clearance and sight visibility issues.
∗ Evaluate maintenance procedures for Fleet and Traffic Divisions and update the
Comprehensive Policy and Procedures Manuals.
∗ Complete implementation of 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.
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PUBLIC WORKS DEPARTMENT 2018 GOALS (cont’d)
∗ Continue implementation of software fleet management program for inventory, work orders
and preventative maintenance.
∗ Pursue national recognition programs for fleet and traffic operations.
∗ Continue succession planning and employee development through technical, management
and leadership training.
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 new guidelines for tree trust plantings which allows trees to be placed on private
property for public benefit if no suitable location in the public right-of-way exists.
∗ Continue review and update to the City’s Subdivision Regulation.
∗ Continue to develop and refine code compliance procedures for non-compliant and
substandard structures.
∗ Continue to review general ordinances for compliance with state requirements and
incorporating best practices.
PUBLIC WORKS DEPARTMENT BUDGET HIGHLIGHTS
∗ Authorized full-time employees - 18 (2017 authorized full-time employees – 18).
∗ Total budget - $3,263,750 (2017 total budget - $3,272,800).
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Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
Public Works Administration
Personnel 272,385$ 247,116$ 256,500$ 181,700$ 175,700$
Operating charges 188,668 148,359 151,600 157,150 160,000
Total 461,053 395,476 408,100 338,850 335,700
Development Services
Personnel 369,447 427,740 451,700 474,000 505,200
Operating charges 25,568 18,701 25,300 23,150 26,500
Capital - - 2,000 1,500 6,000
Total 395,015 446,442 479,000 498,650 537,700
Streets & Drainage
Personnel 53,141 132,284 141,900 139,000 141,500
Operating charges 100,595 289,537 307,700 326,600 262,800
Capital - - 4,000 4,000 28,000
Total 153,736 421,821 453,600 469,600 432,300
Facilities Maintenance
Personnel 188,039 214,681 207,400 111,300 219,200
Operating charges 408,140 579,446 590,900 586,700 590,300
Capital 7,825 - 21,000 21,000 96,000
Total 604,004 794,127 819,300 719,000 905,500
General Services
Personnel 401,811 384,963 445,700 393,100 427,200
Operating charges 149,599 280,806 292,000 271,150 259,550
Capital 7,251 - 30,000 20,000 23,500
Total 558,661 665,769 767,700 684,250 710,250
Planning
Personnel 196,881 211,282 224,700 218,600 229,400
Operating charges 78,691 78,473 110,400 102,600 102,900
Capital 1,627 - 10,000 10,000 10,000
Total 277,200 289,756 345,100 331,200 342,300
Total Department 2,449,669$ 3,013,390$ 3,272,800$ 3,041,550$ 3,263,750$
PUBLIC WORKS DEPARTMENT
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Public Works Staffing Schedule (General Fund)
2017 2018
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Public Works
Public Works Administration
Director/Public Works (Public Works
Director)G41 1 1 110,007 187,013
Development Services
Manager/Chief Building Official (Chief
Building Official)G32 1 1 87,785 140,457
Code Compliance Supervisor
(Administrative Coordinator)G17 1 1 51,373 74,491
Code Compliance Specialist (Building
Inspector)G16 2 2 48,012 69,617
Code Compliance Technician (Permit
Technician)G14 2 2 35,183 51,016
Operations
Maintenance & Operations Specialist
(Maintenance Worker III)G15 1 1 40,822 59,192
Maintenance & Operations Assistant
(Maintenance Worker I)G12 1 1 27,758 40,249
Facilities Maintenance
Manager/Facilities Maintenance
(Facilities Maintenance Mgr)G31 1 1 69,911 111,858
Maintenance & Operations Specialist
(Facilities Maintenance Tech)G15 1 1 40,822 59,192
General Services
Manager/General Serices (General
Services Superintendent)G32 1 1 87,785 140,457
Maintenance & Operations
Foreman/Mechanic (Lead Mechanic)G17 1 1 51,373 74,491
Maintenance & Operations
Foreman/Traffic (Lead Traffic
Technician)G16 1 1 48,012 69,617
Maintenance & Operations Specialist
(Mechanic)G15 1 1 40,822 59,192
Maintenance & Operations Technician
(Traffic Technician)G14 1 1 35,183 51,016
Planning
Manager/City Planner (City Planner)G32 1 1 87,785 140,457
Code Compliance Technician (Code
Enforcement/ACO)G15 1 1 40,822 59,192
Total Public Works 18 18
SALARY RANGE
PUBLIC WORKS DEPARTMENT
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Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REGULAR WAGES $ 204,934 $ 187,373 $ 174,200 $ 125,500 $ 122,400
OVERTIME 538 227 - - -
LONGEVITY 1,120 676 1,800 800 900
HEALTH & DENTAL 12,337 7,615 27,300 12,900 11,100
TMRS 26,017 25,534 25,200 18,400 18,000
FICA 13,459 10,712 13,500 10,000 9,700
WORKERS COMPENSATION 429 391 400 400 300
ALLOWANCES 7,097 7,990 6,900 6,900 6,900
OTHER BENEFITS 1,786 1,256 1,400 1,000 600
EMPLOYEE RELATIONS 4,668 5,342 5,800 5,800 5,800
PERSONNEL 272,385 247,116 256,500 181,700 175,700
OFFICE SUPPLIES 10,411 5,437 3,000 2,500 4,500
OPERATING SUPPLIES 1,953 1,311 2,300 2,000 2,000
COMMUNICATION 54 87 3,000 4,000 5,000
ELECTRIC SERVICE 6,239 7,149 6,500 6,500 7,000
CONSULTANTS 64,902 31,425 35,000 35,000 35,000
EQUIPMENT LEASE/RENTAL 7,345 7,083 7,200 7,500 7,500
PROFESSIONAL DUES 2,424 864 2,000 2,000 2,000
TRAVEL & TRAINING 3,857 7,076 6,500 6,500 6,500
CREDIT CARD FEES - 8,758 9,500 9,500 9,500
OTHER CONTRACTED SERVICES 23,420 25,754 20,000 25,000 20,000
COMMUNITY RELATIONS 64 3,415 500 550 1,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 68,000 50,000 56,100 56,100 60,000
OPERATING 188,668 148,359 151,600 157,150 160,000
PUBLIC WORKS ADMINISTRATION
DIVISION TOTAL 461,053$ 395,476$ 408,100$ 338,850$ 335,700$
Public Works Administration Division Line Item Budget
PUBLIC WORKS DEPARTMENT
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Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REGULAR WAGES $ 270,030 $ 311,113 $ 306,000 $ 338,600 $ 357,500
OVERTIME 5,614 6,004 3,500 6,300 3,500
LONGEVITY 2,505 2,840 2,000 2,900 3,600
HEALTH & DENTAL 29,629 34,727 66,900 44,400 57,200
TMRS 34,095 41,892 43,100 48,000 50,600
FICA 21,012 24,195 23,800 26,600 27,600
WORKERS COMPENSATION 1,026 953 1,200 1,000 1,200
ALLOWANCES 2,057 2,040 2,100 2,100 2,100
OTHER BENEFITS 3,481 3,941 3,100 4,100 1,900
EMPLOYEE RELATIONS - 35 - - -
PERSONNEL 369,447 427,740 451,700 474,000 505,200
OFFICE SUPPLIES 909 737 1,000 800 -
OPERATING SUPPLIES 3,998 2,251 3,000 3,000 3,200
FUEL 1,029 1,074 1,500 1,000 1,000
VEHICLE MAINTENANCE 417 1,071 1,200 800 1,000
COMMUNICATION 1,101 232 1,000 500 1,000
EQUIPMENT LEASE/RENTAL 1,595 1,357 1,800 1,500 1,800
PROFESSIONAL DUES 492 631 800 800 800
PUBLICATIONS 150 - 500 250 3,000
TRAVEL & TRAINING 2,371 5,863 6,500 6,500 6,700
OTHER CONTRACTED SERVICES 8,363 486 700 700 700
COMMUNITY RELATIONS 644 - 2,300 2,300 2,300
TRANSFER TO VEHICLE REPLACEMENT
FUND 4,500 5,000 5,000 5,000 5,000
OPERATING 25,568 18,701 25,300 23,150 26,500
FURNITURE & EQUIP <$5000 - - 2,000 1,500 -
CAPITAL - - 2,000 1,500 6,000
DEVELOPMENT SERVICES DIVISION
TOTAL 395,015$ 446,442$ 479,000$ 498,650$ 537,700$
Development Services Division Line Item Budget
PUBLIC WORKS DEPARTMENT
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Streets & Drainage Division Line Item Budget
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REGULAR WAGES $ 31,158 $ 76,137 $ 79,600 $ 78,500 $ 80,100
ON CALL 1,587 3,000 3,300 2,800 3,300
OVERTIME 5,026 7,203 8,000 9,000 8,000
LONGEVITY 200 260 400 300 600
HEALTH & DENTAL 6,201 24,795 27,300 25,900 27,300
TMRS 4,620 11,267 12,400 12,400 12,800
FICA 2,879 6,229 6,900 6,700 6,700
WORKERS COMPENSATION 833 2,046 2,300 2,100 2,200
OTHER BENEFITS 637 1,347 1,700 1,300 500
PERSONNEL 53,141 132,284 141,900 139,000 141,500
OPERATING SUPPLIES 996 1,028 1,500 1,500 1,500
FUEL 1,608 2,440 4,100 3,000 4,000
EQUIPMENT MAINTENANCE 90 38 500 500 500
DRAINAGE MAINTENANCE 22,077 12,119 20,000 25,000 20,000
STREET MAINTENANCE 51,294 77,359 75,000 90,000 90,000
TRAFFIC CONTROL MAINTENANCE - - 1,000 1,000 1,000
COMMUNICATION - - 500 500 500
TRAVEL & TRAINING - - 300 300 500
OTHER CONTRACTED SERVICES 15,657 9,154 15,000 15,000 15,000
COMMUNITY RELATIONS 873 - 1,000 1,000 1,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 8,000 8,000 8,000 8,000 8,000
TRANSFER TO EQUIPMENT REPLACEMENT
FUND - 179,400 180,800 180,800 120,800
OPERATING 100,595 289,537 307,700 326,600 262,800
OTHER EQUIPMENT - - 4,000 4,000 28,000
CAPITAL - - 4,000 4,000 28,000
STREETS & DRAINAGE DIVISION TOTAL 153,736$ 421,821$ 453,600$ 469,600$ 432,300$
PUBLIC WORKS DEPARTMENT
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Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REGULAR WAGES $ 124,976 $ 137,994 $ 135,900 $ 46,900 $ 136,900
ON CALL 2,721 3,240 2,800 5,400 2,800
OVERTIME 2,854 1,963 3,000 4,000 3,000
LONGEVITY 790 560 600 600 800
HEALTH & DENTAL 23,305 34,421 27,200 28,400 39,700
TMRS 16,249 18,957 19,600 7,800 19,800
FICA 9,800 10,464 11,200 15,200 10,300
WORKERS COMPENSATION 3,038 3,618 3,200 1,600 3,100
ALLOWANCES 2,057 1,955 2,100 - 2,100
OTHER BENEFITS 1,533 1,509 1,800 1,400 700
EMPLOYEE RELATIONS 715 - - - -
PERSONNEL 188,039 214,681 207,400 111,300 219,200
OFFICE SUPPLIES 122 113 400 200 -
OPERATING SUPPLIES 2,018 2,843 3,800 3,000 3,800
FUEL 570 681 600 1,000 1,000
EMERGENCY GENERATOR FUEL 3,684 3,302 3,700 3,700 3,700
EQUIPMENT MAINTENANCE 45,936 46,633 52,500 52,000 52,000
VEHICLE MAINTENANCE 463 5,558 1,100 1,000 1,000
BUILDING & GROUNDS MAINTENANCE 58,189 42,648 48,000 48,000 48,000
PROFESSIONAL DUES 620 455 500 500 500
TRAVEL & TRAINING 5,346 1,361 5,000 2,000 6,000
OTHER CONTRACTED SERVICES 270,492 275,851 270,000 270,000 305,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 8,000 8,000 8,000 8,000 8,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 12,700 19,500 23,300 23,300 23,000
TRANSFER TO EQUIPMENT REPLACEMENT
FUND - 172,500 174,000 174,000 138,300
OPERATING 408,140 579,446 590,900 586,700 590,300
OTHER EQUIPMENT 7,825 - 5,000 5,000 54,000
OTHER CONSTRUCTION COSTS - - 16,000 16,000 42,000
CAPITAL 7,825 - 21,000 21,000 96,000
FACILITY MAINTENANCE TOTAL 604,004$ 794,127$ 819,300$ 719,000$ 905,500$
Facility Maintenance Division Line Item Budget
PUBLIC WORKS DEPARTMENT
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Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REGULAR WAGES $ 259,445 $ 250,154 $ 284,700 $ 258,900 $ 280,800
ON CALL 11,415 10,800 11,000 10,200 11,000
OVERTIME 8,634 7,780 6,000 6,000 6,000
LONGEVITY 2,040 2,280 2,000 2,300 3,000
HEALTH & DENTAL 51,515 43,031 65,200 46,500 52,900
TMRS 34,840 36,112 40,200 38,100 41,400
FICA 20,665 20,313 22,400 20,800 22,300
WORKERS COMPENSATION 5,293 4,973 8,500 4,900 6,200
ALLOWANCES 4,657 6,555 2,100 2,100 2,100
OTHER BENEFITS 3,306 2,966 3,600 3,300 1,500
PERSONNEL 401,811 384,963 445,700 393,100 427,200
OFFICE SUPPLIES 192 247 500 500 -
OPERATING SUPPLIES 11,177 3,610 9,500 8,000 8,200
FUEL 3,846 5,841 11,000 5,000 6,000
EQUIPMENT MAINTENANCE 9,250 3,195 4,000 4,000 3,500
VEHICLE MAINTENANCE 7,259 10,092 10,000 8,000 9,000
TRAFFIC CONTROL MAINTENANCE 21,914 23,751 26,500 22,000 25,000
COMMUNICATION - - - - -
ELECTRIC SERVICE 4,877 4,678 4,500 4,300 4,500
NATURAL GAS SERVICE 834 667 1,000 650 750
EQUIPMENT LEASE/RENTAL 664 276 800 400 400
PROFESSIONAL DUES 1,953 1,133 4,100 3,300 3,900
PUBLICATIONS 395 395 500 400 400
TRAVEL & TRAINING 12,639 6,096 10,000 10,000 12,000
OTHER CONTRACTED SERVICES 14,099 43,606 33,000 28,000 33,000
COMMUNITY RELATIONS - 1,018 3,000 3,000 2,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 32,000 31,000 31,000 31,000 28,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 28,500 32,500 28,900 28,900 27,500
TRANSFER TO EQUIPMENT REPLACEMENT
FUND - 112,700 113,700 113,700 95,400
OPERATING 149,599 280,806 292,000 271,150 259,550
OTHER EQUIPMENT - - - - 16,000
CONSTRUCTION COSTS 7,251 - 30,000 20,000 7,500
CAPITAL 7,251 - 30,000 20,000 23,500
GENERAL SERVICES DIVISION TOTAL 558,661$ 665,769$ 767,700$ 684,250$ 710,250$
General Services Division Line Item Budget
PUBLIC WORKS DEPARTMENT
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Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REGULAR WAGES $ 147,825 $ 159,279 $ 164,900 $ 162,900 $ 171,600
OVERTIME 705 450 1,000 1,000 1,000
LONGEVITY 1,450 1,570 1,700 1,600 1,900
HEALTH & DENTAL 13,867 13,272 18,000 14,200 15,000
TMRS 18,406 21,141 23,200 22,900 24,300
FICA 11,389 12,277 12,800 12,700 13,400
WORKERS COMPENSATION 439 469 500 500 500
ALLOWANCES 1,210 1,200 1,300 1,200 1,200
OTHER BENEFITS 1,589 1,623 1,300 1,600 500
PERSONNEL 196,881 211,282 224,700 218,600 229,400
OFFICE SUPPLIES 203 272 500 500 -
OPERATING SUPPLIES 2,868 2,954 5,200 5,000 3,400
FUEL 2,045 2,189 3,000 2,000 2,000
VEHICLE MAINTENANCE 1,654 1,308 1,200 800 1,000
COMMUNICATION 5,661 1,329 4,000 4,500 5,000
ELECTRIC SERVICE - - 900 - -
CONSULTANTS 902 16,696 15,000 12,000 15,000
PROFESSIONAL DUES 373 743 1,000 1,000 1,000
PUBLICATIONS - 192 - - -
TRAVEL & TRAINING 764 292 4,900 3,500 4,700
OTHER CONTRACTED SERVICES 57,469 47,463 66,400 65,000 62,000
COMMUNITY RELATIONS 1,253 35 3,000 3,000 3,500
TRANSFER TO VEHICLE REPLACEMENT
FUND 5,500 5,000 5,300 5,300 5,300
OPERATING 78,691 78,473 110,400 102,600 102,900
FURNITURE & EQUIP <$5000 1,627 - 10,000 10,000 10,000
CAPITAL 1,627 - 10,000 10,000 10,000
PLANNING DIVISION TOTAL 277,200$ 289,756$ 345,100$ 331,200$ 342,300$
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 eight (8) 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;
includes Friends of West University Place Parks Fund Executive Director. (2018
Budget - $617,700).
Senior Services – Provides transportation, leisure and social services for the senior citizens of
West University Place. (2018 Budget - $381,200).
Recreation Center – Operation of the pool and recreation facilities at the West University
Place Recreation Center and special events. (2018 Budget - $1,620,900).
Parks Maintenance – Maintains the city’s parks and landscaping. (2018 Budget - $624,300).
Colonial Park Pool – Operation of the pool at Colonial Park. (2018 Budget - $532,300).
PARKS AND RECREATION DEPARTMENT 2018 GOALS
∗ Complete the development of Jennie Elizabeth Hughes Park.
∗ Establish a phased program to evaluate, design and redevelop each West U Park over the
next 15 years, as recommended in the Parks and Open Space Master Plan.
∗ Evaluate and simplify the Parks and Recreation Fee Schedule, establish principles for
future increases, and recommend fees for the 2019 Fee Schedule.
∗ Generate $1,500,000 in revenue in 2018 through fee-based leisure program offerings,
recreational facilities membership sales, Friends fundraising efforts and facility rentals.
∗ Evaluate ways to enhance user experiences at Colonial Park Pool by exploring options for
retrofitting new water features.
∗ Work in concert with the Recycling and Solid Waste Reduction Board to establish a sound
recycling program in West U’s Parks.
∗ Work with Administration in the area of growing and promoting the city-wide social
networking initiatives and enhanced city-wide communications.
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∗ Assess and streamline the 36 + special events held annually and explore options for
enhancing events.
∗ Continue to explore opportunities and develop partnerships with area agencies and
organizations to improve the overall quality of life for older residents through leisure
programming, transportation services and social services referrals.
∗ Continue appointing sub-committees of the Parks, Senior and Friends Boards to assist
staff in the ongoing efforts to achieve excellence in program and activity planning,
identifying development needs in parks and recreational facilities, fee recommendations,
and in being the conduit for citizen feedback to staff.
∗ Continue partnering 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 the Summer Park Maintenance, Aquatics, and Recreation Division Intern
programs.
PARKS AND RECREATION DEPARTMENT BUDGET HIGHLIGHTS
∗ Authorized full-time employees 2018 - 12 (2017 authorized full-time employees - 12).
∗ Total 2018 budget - $3,776,400 (2017 total budget - $3,739,900).
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Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
P&R Administration
Personnel 377,729$ 396,003$ 512,200$ 422,500$ 382,800$
Operating charges 211,185 227,657 218,900 214,950 225,900
Capital - - - - 9,000
Total 588,914 623,661 731,100 637,450 617,700
Senior Services
Personnel 189,990 208,007 233,600 218,850 235,800
Operating charges 106,367 126,373 137,900 146,100 145,400
Total 296,357 334,380 371,500 364,950 381,200
Recreation Center
Personnel 515,717 552,143 606,000 581,600 781,000
Operating charges 608,898 865,597 817,000 820,700 839,900
Capital 44,033 25,959 12,700 12,700 -
Total 1,168,648 1,443,698 1,435,700 1,415,000 1,620,900
Parks Maintenance
Personnel 170,637 189,728 217,200 185,460 215,200
Operating charges 298,609 406,886 436,400 403,700 409,100
Capital - - - - -
Total 469,246 596,614 653,600 589,160 624,300
Colonial Park
Personnel 140,305 149,048 177,600 154,170 218,500
Operating charges 201,198 379,412 364,400 360,200 313,800
Capital - 18,843 6,000 6,000 -
Total 341,504 547,303 548,000 520,370 532,300
Total Department 2,864,669$ 3,545,655$ 3,739,900$ 3,526,930$ 3,776,400$
Parks and Recreation Department Staffing Schedule
2017 2018
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Parks and Recreation
Community Building
Director/Parks and Recreation (Park G41 1 1 110,007 187,013
Assistant Parks & Recreation
Director 112 1 0 N/A N/A
Manager/Administrative G31 0 1 69,911 111,858
Manager/FWUP (Executive
Director FWUP)G31A 1 1 52,433 83,894
Senior Services
Program Manager/Sr. Services
(Senior Services Manager)G23 1 1 60,590 90,885
Program Specialist/Sr. Svcs
(Recreation Specialist- Sr. Svcs)G15 1 1 40,822 59,192
Recreation Center
Manager/Recreation (Recreation
Manager)G31 1 1 69,911 111,858
Program Manager/Recreation
(Assistant Recreation Mgr)G22 1 1 57,705 86,557
Program Specialist- Aquatics
(Recreation Specialist)G17 1 1 51,373 74,491
Program Specialist- Recreation
(Recreation Specialist)G16 1 1 48,012 69,617
Parks Maintenance
Manager/Parks Maintenance (Park
Maintenance Supervisor)G31 1 1 69,911 111,858
Maintenance & Operations
Assistant (Parks Technician)G12 2 2 27,758 40,249
Total Parks and Recreation
Department 12 12
PARKS & RECREATION DEPARTMENT
SALARY RANGE
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Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REGULAR WAGES $ 275,888 $ 285,543 $ 369,100 $ 300,800 $ 259,900
LONGEVITY 2,730 2,910 2,400 2,500 2,400
HEALTH & DENTAL 30,958 35,950 47,400 41,400 53,000
TMRS 35,009 38,683 52,300 42,900 37,300
FICA 20,002 19,897 28,400 23,300 19,600
WORKERS COMPENSATION 576 597 600 900 600
ALLOWANCES 8,954 8,880 8,900 7,800 7,700
OTHER BENEFITS 2,559 2,600 2,100 1,900 1,300
EMPLOYEE RELATIONS 1,052 943 1,000 1,000 1,000
PERSONNEL 377,729 396,003 512,200 422,500 382,800
OFFICE SUPPLIES 957 1,008 1,000 1,000 1,000
OPERATING SUPPLIES 2,784 2,742 2,700 2,700 6,400
SWIMMING POOL MAINTENANCE - 150 - - -
COMMUNICATION 23,628 24,008 24,000 24,000 24,900
ELECTRIC SERVICE 11,160 11,653 10,000 10,500 11,000
NATURAL GAS SERVICE 2,284 1,558 2,500 1,050 2,000
EQUIPMENT LEASE/RENTAL 4,226 3,583 4,000 4,000 4,000
PROFESSIONAL DUES 2,785 3,053 3,400 3,100 3,000
TRAVEL & TRAINING 5,650 4,969 5,700 3,000 6,100
TRI-SPORTS 125,000 125,000 125,000 125,000 125,000
COMMUNITY RELATIONS 4,611 3,633 4,500 4,500 4,500
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 28,100 46,300 36,100 36,100 38,000
OPERATING 211,185 227,657 218,900 214,950 225,900
FURNITURE & FIXTURES - - - - 9,000
CAPITAL - - - - 9,000
PARKS AND RECREATION
ADMINISTRATION DIVISION TOTAL 588,914$ 623,661$ 731,100$ 637,450$ 617,700$
Parks and Recreation Administration Division Line Item
PARKS AND RECREATION DEPARTMENT
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Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REGULAR WAGES $ 116,232 $ 124,102 $ 129,500 $ 127,900 $ 131,600
PART-TIME WAGES 28,096 33,693 48,000 37,200 48,000
OVERTIME 1,419 1,212 1,200 1,100 1,400
LONGEVITY 1,300 1,420 1,600 1,400 1,700
HEALTH & DENTAL 15,408 16,703 18,600 17,700 18,700
TMRS 14,483 16,488 18,200 17,900 18,600
FICA 10,820 11,812 13,800 12,600 13,700
WORKERS COMPENSATION 755 811 1,400 1,550 1,400
OTHER BENEFITS 1,477 1,715 1,300 1,500 700
EMPLOYEE RELATIONS - 50 - - -
PERSONNEL 189,990 208,007 233,600 218,850 235,800
OFFICE SUPPLIES 748 1,013 1,000 1,000 1,000
OPERATING SUPPLIES 2,218 2,252 5,500 2,500 3,000
FUEL 1,094 1,384 1,800 1,000 1,000
VEHICLE MAINTENANCE 1,339 1,494 1,500 1,500 1,000
COMMUNICATION 6,628 10,254 8,500 8,000 9,400
EQUIPMENT LEASE/RENTAL 981 1,314 1,200 1,300 1,300
PROFESSIONAL DUES 506 170 300 300 300
TRAVEL & TRAINING 1,023 1,310 1,700 1,700 1,700
CREDIT CARD FEES - 2,504 2,400 2,800 3,200
INSTRUCTOR FEES 32,156 34,214 32,000 44,000 44,500
COMMUNITY RELATIONS 12,765 13,542 18,000 18,000 18,000
BOARDS AND COMMITTEES 4,007 3,921 4,000 4,000 5,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 8,700 9,000 9,000 9,000 9,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 34,200 38,500 46,200 46,200 42,600
TRANSFER TO EQUIPMENT REPLACEMENT
FUND - 5,500 4,800 4,800 4,400
OPERATING 106,367 126,373 137,900 146,100 145,400
SENIOR SERVICES DIVISION TOTAL 296,357$ 334,380$ 371,500$ 364,950$ 381,200$
Senior Services Division Line Item Budget
PARKS AND RECREATION DEPARTMENT
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Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REGULAR WAGES $ 231,793 $ 231,172 $ 239,800 $ 239,300 $ 251,000
PART-TIME WAGES 179,096 204,293 221,300 210,000 356,500
ON CALL 1,032 1,035 1,700 1,000 1,700
OVERTIME 8,794 8,776 12,400 11,900 12,900
LONGEVITY 1,175 1,460 1,600 1,500 2,000
HEALTH & DENTAL 24,011 27,322 41,400 34,600 38,300
TMRS 27,974 32,065 35,400 35,000 54,600
FICA 30,505 33,815 36,300 34,200 47,500
WORKERS COMPENSATION 4,398 5,199 9,500 7,100 11,100
ALLOWANCES 4,114 4,080 4,100 4,100 4,100
OTHER BENEFITS 2,826 2,926 2,500 2,900 1,300
PERSONNEL 515,717 552,143 606,000 581,600 781,000
OFFICE SUPPLIES 2,366 2,946 4,300 4,300 4,300
OPERATING SUPPLIES 34,003 55,000 61,700 61,700 64,100
TREATMENT CHEMICALS 9,975 10,835 14,300 14,300 13,600
EQUIPMENT MAINTENANCE 9,936 4,147 6,200 6,200 8,200
SWIMMING POOL MAINTENANCE 21,140 42,804 26,500 26,500 25,500
COMMUNICATION 774 961 1,700 1,700 1,700
ELECTRIC SERVICE 91,713 100,518 95,000 96,000 97,000
NATURAL GAS SERVICE 17,870 16,109 20,000 18,000 20,000
EQUIPMENT LEASE/RENTAL 5,909 6,618 7,500 7,000 7,000
PROFESSIONAL DUES 1,375 1,200 1,600 1,600 1,700
TRAVEL & TRAINING 9,976 10,421 11,600 11,600 11,000
CREDIT CARD FEES - 22,073 20,200 23,100 23,100
INSTRUCTOR FEES 299,062 334,266 342,700 345,000 366,700
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 104,800 129,100 85,500 85,500 98,400
TRANSFER TO EQUIPMENT REPLACEMENT
FUND - 128,600 118,200 118,200 97,600
CONTINGENCY - - - - -
OPERATING 608,898 865,597 817,000 820,700 839,900
FURNITURE & EQUIP <$5000 44,033 25,959 12,700 12,700 -
CAPITAL 44,033 25,959 12,700 12,700 -
RECREATION CENTER DIVISION TOTAL 1,168,648$ 1,443,698$ 1,435,700$ 1,415,000$ 1,620,900$
Recreation Center Division Line Item Budget
PARKS AND RECREATION DEPARTMENT
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Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REGULAR WAGES $ 106,296 $ 117,487 $ 122,200 $ 109,400 $ 132,800
PART-TIME WAGES 4,829 3,678 6,000 7,100 6,000
ON CALL 1,623 1,500 1,800 1,260 1,800
OVERTIME 3,148 5,191 5,400 5,000 3,500
LONGEVITY 370 410 500 400 600
HEALTH & DENTAL 25,632 29,685 46,600 30,700 35,000
TMRS 14,081 16,218 17,900 16,200 19,400
FICA 8,708 9,559 10,200 9,600 10,800
WORKERS COMPENSATION 2,121 2,038 2,700 2,000 2,400
ALLOWANCES 2,085 2,040 2,100 2,100 2,100
OTHER BENEFITS 1,744 1,922 1,800 1,700 800
PERSONNEL 170,637 189,728 217,200 185,460 215,200
OFFICE SUPPLIES 290 84 300 300 300
OPERATING SUPPLIES 4,481 5,167 5,200 4,100 4,100
FUEL 3,594 3,582 4,800 4,000 4,000
EQUIPMENT MAINTENANCE 1,001 699 1,300 1,000 1,300
VEHICLE MAINTENANCE 3,047 208 1,000 1,000 1,000
BUILDING & GROUNDS MAINTENANCE 96,874 103,153 104,000 94,000 96,500
ELECTRIC SERVICE 20,207 18,947 18,000 15,000 18,000
TRAVEL & TRAINING 2,875 4,600 4,500 3,000 4,800
OTHER CONTRACTED SERVICES 143,140 184,535 203,000 187,000 195,500
TRANSFER TO VEHICLE REPLACEMENT
FUND 8,300 8,000 8,000 8,000 8,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 14,800 16,200 20,000 20,000 18,400
TRANSFER TO EQUIPMENT REPLACEMENT
FUND - 59,400 66,300 66,300 57,200
OPERATING 298,609 406,886 436,400 403,700 409,100
PARKS MAINTENANCE DIVISION TOTAL 469,246$ 596,614$ 653,600$ 589,160$ 624,300$
Parks Maintenance Division Line Item Budget
PARKS AND RECREATION DEPARTMENT
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Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REGULAR WAGES $ 6,572 $ - $ - $ - $ -
PART-TIME WAGES 119,270 135,853 162,000 140,000 199,500
OVERTIME 27 - - 370 -
FICA 11,541 10,553 12,400 11,400 15,300
WORKERS COMPENSATION 2,896 2,642 3,200 2,400 3,700
PERSONNEL 140,305 149,048 177,600 154,170 218,500
OFFICE SUPPLIES 1,079 1,282 2,000 2,000 2,000
OPERATING SUPPLIES 25,313 26,989 33,600 33,600 33,900
TREATMENT CHEMICALS 17,005 12,460 17,500 17,500 17,500
EQUIPMENT MAINTENANCE 187 1,999 3,000 3,000 1,500
SWIMMING POOL MAINTENANCE 46,903 75,996 56,100 56,100 53,600
COMMUNICATION 117 225 800 800 800
ELECTRIC SERVICE 46,393 46,239 47,000 46,000 47,000
NATURAL GAS SERVICE 2,965 637 4,000 700 2,000
EQUIPMENT LEASE/RENTAL 637 507 800 800 800
TRAVEL & TRAINING - 86 - - -
CREDIT CARD FEES - 2,591 2,400 2,500 2,500
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 60,600 65,000 50,700 50,700 57,200
TRANSFER TO EQUIPMENT REPLACEMENT
FUND - 145,400 146,500 146,500 95,000
OPERATING 201,198 379,412 364,400 360,200 313,800
FURNITURE & EQUIP < $5000 - 18,843 6,000 6,000 -
CAPITAL - 18,843 6,000 6,000 -
COLONIAL PARK DIVISION TOTAL 341,504$ 547,303$ 548,000$ 520,370$ 532,300$
PARKS AND RECREATION DEPARTMENT
Colonial Park Division Line Item Budget
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Transfers
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
TRANSFER FROM WATER & SEWER FUND
1,250,000 204,500 1,545,500 1,545,500 1,250,000
TRANSFER FROM SOLID WASTE FUND 310,000 310,000 59,400 59,400 260,000
TRANSFER FROM EMPLOYEE BENEFIT FUND
- - 146,500 146,500 -
TRANSFERS IN 1,560,000$ 514,500$ 1,751,400$ 1,751,400$ 1,510,000$
TRANSFER TO CAPITAL PROJECT FUND
- - - - 200,000
TRANSFER TO CAPITAL RESERVE FUND
79,300 500,000 500,000 500,000 -
TRANSFERS OUT 79,300$ 500,000$ 500,000$ 500,000$ 200,000$
GENERAL FUND
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DEBT SERVICE FUND 2018
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 2018 debt service payments requires an ad valorem tax rate of
$.12466 per $100 of assessed value in tax year 2018, a decrease of 5% or $0.00657 per $100.
In 2018, the Debt Service Fund will pay $8,850,033 of debt service and fiscal agent fees, a decrease
of $73,685 from 2017.
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 2017 is estimated to be $5.95 billion, the
current debt limit under this provision is $297.5 million. As of December 31, 2017, the city will owe
a total of $46.14 million to bondholders for all existing outstanding principal. Of this total, the Debt
Service Fund, using property taxes, will provide $40.875 million. The funding for the remaining
$5.265 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 $8.833 million in
2018 and will significantly drop off in 2021, if no additional debt is issued, when the outstanding
bonds issued prior to 2009 are retired. During the recent period of historically low interest rates, the
city continues to refund all bonds that are available for refunding, significantly reducing interest that
the city had to pay. With most outstanding bonds at interest rates close to the current market, future
refundings will be rare.
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DEBT SERVICE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REVENUES:
CURRENT YEAR PROPERTY TAXES 8,063,004$ 8,038,915$ 7,713,715$ 7,713,715$ 7,597,488$
PRIOR YEAR PROPERTY TAXES 22,606 16,110 10,000 25,000 15,600
PENALTY AND INTEREST 35,269 29,593 35,000 27,700 33,300
EARNINGS ON INVESTMENTS 5,214 5,675 2,500 3,700 3,400
TRANSFER FROM WATER & SEWER FUND 383,800 1,193,563 1,193,554 1,193,554 1,200,246
GENERAL OBLIGATION BOND PROCEEDS - 3,170,000 - 9,965,000 -
REVENUE BOND PROCEEDS - - - - -
TOTAL REVENUES 8,509,893 12,453,856 8,954,769 18,928,669 8,850,034
EXPENDITURES:
BOND PRINCIPAL 6,420,000 7,370,000 7,485,000 7,485,000 7,770,000
INTEREST ON BONDS 1,676,905 1,533,334 1,422,468 1,422,467 1,063,783
FISCAL AGENT FEES 13,750 11,650 16,250 17,000 16,250
ISSUANCE COSTS - 43,923 - 83,407 -
TRANSFER TO WATER & SEWER FUND - 3,045,819 - - -
PAYMENT TO REFUNDED BOND ESCROW - 102,688 - 9,245,000 -
TOTAL EXPENDITURES 8,110,655 12,107,415 8,923,718 18,252,874 8,850,033
NET REVENUES 399,238 346,441 31,051 675,795 1
BEGINNING BALANCE 167,038 566,276 152,251 912,717 1,588,512
ENDING BALANCE 566,276$ 912,717$ 183,302$ 1,588,512$ 1,588,513$
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Principal Principal
Amount Outstanding Outstanding
Series Obligation of Issue January 1, 2018 Principal Interest Total December 31, 2018
2009 Permanent Improvement &
Refunding 11,740,000 4,525,000 470,000 174,213 644,213 4,055,000
2009 Certificates of Obligation 1,295,000 1,020,000 50,000 42,006 92,006 970,000
2010 Permanent Improvement 5,000,000 4,880,000 75,000 80,100 155,100 4,805,000
2010 Permanent Improvement
Refunding 11,145,000 2,310,000 1,180,000 147,050 1,327,050 1,130,000
2010 Certificates of Obligation 6,900,000 3,120,000 115,000 108,188 223,188 3,005,000
2010A Certificates of Obligation 1,660,000 1,115,000 85,000 40,725 125,725 1,030,000
2011 Permanent Improvement
Refunding 4,790,000 1,215,000 415,000 30,225 445,225 800,000
2011 Certificates of Obligation 910,000 790,000 20,000 17,425 37,425 770,000
2012 Permanent Improvement
Refunding 8,555,000 6,425,000 1,590,000 112,600 1,702,600 4,835,000
2013 Permanent Improvement
Refunding 16,360,000 8,805,000 3,230,000 106,745 3,336,745 5,575,000
2016 General Obligation Refunding 3,170,000 1,970,000 425,000 25,396 450,396 1,545,000
2017 General Obligation Refunding 9,965,000 9,965,000 115,000 179,111 294,111 9,850,000
46,140,000$ 7,770,000$ 1,063,783$ 8,833,783$ 38,370,000$
CITY OF WEST UNIVERSITY PLACE
GENERAL LONG TERM DEBT
SCHEDULE OF FISCAL YEAR REQUIREMENTS
Principal & Interest
Requirements for 2018
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Fiscal Year Principal Interest Due 2/1 Interest Due 8/1 Interest Total
2018 7,770,000 562,201 501,582 1,063,783 8,833,783
2019 7,910,000 501,582 418,910 920,492 8,830,492
2020 8,060,000 418,910 331,106 750,016 8,810,016
2021 3,475,000 331,106 273,850 604,956 4,079,956
2022 3,445,000 273,850 215,117 488,966 3,933,966
2023 2,605,000 215,117 168,174 383,291 2,988,291
2024 2,445,000 168,174 126,069 294,243 2,739,243
2025 2,515,000 126,069 95,777 221,846 2,736,846
2026 2,580,000 95,777 64,658 160,435 2,740,435
2027 2,640,000 64,658 32,699 97,356 2,737,356
2028 2,695,000 32,699 - 32,699 2,727,699
46,140,000$ 2,790,142$ 2,227,941$ 5,018,082$ 51,158,082$
CITY OF WEST UNIVERSITY PLACE
GENERAL LONG TERM DEBT
PRINCIPAL AND INTEREST REQUIREMENTS
As of January 1, 2018
$-
$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
20182019202020212022202320242025202620272028Annual Debt Service Requirements
Principal Interest
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WATER AND SEWER FUND 2018
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
2017 Financial Activity - W&S Fund gross revenues are expected to be $7.35 million, slightly
above the budget of $7.24 million due primarily to the increase in sewer rates and increased
usage during the year.
Operating expenditures in 2017 are expected to be approximately $5.93 million, which is slightly
below 2017 Budget appropriations of $6.03 million. Debt service, administrative cost and a
transfer to the Water & Sewer Capital Project Fund adds $1.19 million more to the total
expenditures. Altogether, W&S Fund 2017 expenditures are expected to total approximately
$7.13 million which is below the 2017 Budget of $7.22 million.
The 2018 Budget - The 2018 Budget anticipates total Water and Sewer Utility Fund revenues of
approximately $8.01 million. The increase in anticipated revenue is due primarily to a rate
increase in October 2017 and anticipated rate increase in July 2018.
System operations, including the Utility Billing division, are appropriated at $5.84 million,
including $1.25 million transferred to the General Fund for the administrative cost allocation.
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WATER AND SEWER FUND 2018
The transfer to the water & sewer capital project fund is being reinstated at $900 thousand based
on the 2017 water and sewer rate study results.
Debt service for 2018 is $1,200,246 (principal and interest) on outstanding bonds. The total debt
service for the remaining bonds will steadily decrease from a high of $1.2 million in 2018 to
$954,137 at the final payment on February 1, 2022.
For the Future - The W&S Fund is the most difficult of all of the City’s funds to predict. Water
usage can vary dramatically with the weather. All projections and budgets are based on averages
and likely to differ considerably from actual results. Most costs also vary as revenues fluctuate,
but are generally expected to increase an average of 3% per year. While much of the system’s
delivery and collection infrastructure is new, some key components are aging dramatically: Lift
stations, elevated towers and water wells all will need major overhauls in the foreseeable future.
Anticipated rate increases from the City of Houston above 5% budgeted and increasing costs of
service could require additional rate increases to keep pace with the City of Houston’s rate
increase for treated water and other operational costs of providing service.
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WATER AND SEWER FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REVENUES:
WATER SERVICE 4,641,229$ 4,834,127$ 4,880,000$ 4,900,000$ 4,900,000$
SEWER SERVICE 2,165,608 2,201,119 2,220,000 2,320,000 2,950,000
PENALTIES 93,526 57,610 55,000 56,000 55,000
CONNECTION FEE 79,006 72,415 80,000 69,000 70,000
EARNINGS ON INVESTMENTS 55 77 - 164 185
MISCELLANEOUS 6,927 7,200 5,000 7,800 6,700
TRANSFER FROM EMPLOYEE BENEFIT FUND - - - - 29,700
TOTAL REVENUE 6,986,352 7,172,547 7,240,000 7,352,964 8,011,585
EXPENDITURES BY DEPARTMENT:
DEBT SERVICE 1,221,738 1,201,677 1,193,554 1,193,554 1,200,246
FINANCE 246,398 268,769 276,400 260,665 257,850
PUBLIC WORKS 4,068,771 4,172,845 4,204,600 4,128,400 4,334,700
TRANSFER TO GENERAL FUND 1,250,000 204,500 1,545,500 1,545,500 1,250,000
TRANSFER TO WATER & SEWER CAPITAL
PROJECTS 1,200,000 700,000 - - 900,000
TOTAL EXPENDITURES 7,986,906 6,547,791 7,220,054 7,128,119 7,942,796
NET REVENUES (EXPENDITURES)(1,000,555) 624,756 19,946 224,845 68,789
BEGINNING WORKING CAPITAL 1,024,475 23,920 702,792 648,676 873,521
ENDING WORKING CAPITAL 23,920$ 648,676$ 722,738$ 873,521$ 942,310$
OPERATIONS
54.6%
FINANCE
3.2%
DEBT SERVICE
15.1%
TRANSFERS
27.1%
2018 Expenditures by Department
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WATER AND SEWER FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REVENUES:
WATER SERVICE $ 4,641,229 $ 4,834,127 $ 4,880,000 $ 4,900,000 $ 4,900,000
SEWER SERVICE 2,165,608 2,201,119 2,220,000 2,320,000 2,950,000
PENALTIES 93,526 57,610 55,000 56,000 55,000
CONNECTION FEE 79,006 72,415 80,000 69,000 70,000
EARNINGS ON INVESTMENTS 55 77 - 164 185
MISCELLANEOUS 6,927 7,200 5,000 7,800 6,700
TRANSFER FROM EMPLOYEE BENEFIT FUND
- - - - 29,700
TOTAL REVENUE 6,986,352 7,172,547 7,240,000 7,352,964 8,011,585
EXPENDITURES:
REGULAR WAGES 740,565 773,460 710,200 689,600 745,200
PART-TIME WAGES 1,657 - - - -
ON CALL 15,849 13,215 13,800 13,800 13,800
OVERTIME 95,817 63,828 80,000 88,700 80,000
LONGEVITY 7,990 8,430 8,400 8,700 8,800
HEALTH & DENTAL 137,297 147,830 158,300 139,100 150,700
TMRS 105,860 112,553 110,600 108,400 117,700
FICA 63,183 62,925 61,000 58,700 62,600
WORKERS COMPENSATION 11,329 11,560 12,200 12,400 11,600
ALLOWANCES 6,171 6,120 6,200 6,200 6,200
OTHER BENEFITS 9,929 10,065 8,600 8,700 3,900
EMPLOYEE RELATIONS 696 690 1,700 1,700 1,700
OFFICE SUPPLIES 1,591 2,291 2,200 1,650 2,100
OPERATING SUPPLIES 26,079 23,400 19,000 19,000 20,000
FUEL 11,623 11,358 16,500 10,000 13,000
TREATMENT CHEMICALS 83,700 87,329 107,000 104,000 104,000
EQUIPMENT MAINTENANCE 18,918 35,641 28,000 24,000 28,000
VEHICLE MAINTENANCE 9,488 18,159 20,000 15,000 15,000
BUILDING & GROUNDS MAINTENANCE 41,889 31,990 62,000 61,000 65,000
WATER SYSTEM MAINTENANCE 127,126 111,246 120,000 120,000 160,000
SEWER SYSTEM MAINTENANCE 228,671 143,783 130,000 145,000 145,000
COMMUNICATION 1,521 74 400 400 400
ELECTRIC SERVICE 466,204 464,154 450,000 415,000 450,000
SURFACE WATER 1,427,356 1,548,013 1,500,000 1,500,000 1,500,000
NATURAL GAS SERVICE 287 270 300 300 300
EQUIPMENT LEASE/RENTAL 5,609 5,463 4,800 5,350 5,350
PROFESSIONAL DUES 966 1,690 2,500 2,500 2,700
PUBLICATIONS - 65 - 65 -
TRAVEL & TRAINING 24,032 24,362 30,000 28,000 35,000
SLUDGE REMOVAL 38,000 39,825 55,000 55,000 55,000
CREDIT CARD FEES - 27,359 28,800 35,900 38,800
OTHER CONTRACTED SERVICES 328,521 284,474 324,000 312,500 312,000
COMMUNITY RELATIONS 10,497 7,699 20,000 20,000 20,000
FURNITURE & EQUIP <$5000 3,013 - 5,000 3,900 2,000
OTHER EQUIPMENT 26,715 20,970 185,000 175,000 83,000
OTHER CONSTRUCTION COSTS - - - - 115,000
CAPITAL PURCHASES RECLASSIFIED AS
ASSET 64,620 124,820
BAD DEBT EXPENSE - 8,114 - - -
BOND PRINCIPAL 695,000 - - - -
INTEREST ON BONDS 132,404 - - - -
75 of 133
WATER AND SEWER FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
ISSUANCE COSTS 10,533 - - - -
TRANSFER TO DEBT SERVICE FUND 383,800 1,193,563 1,193,554 1,193,554 1,200,246
TRANSFER TO GENERAL FUND 1,250,000 204,500 1,545,500 1,545,500 1,250,000
TRANSFER TO WATER & SEWER CAPITAL
PROJECTS 1,200,000 700,000 - - 900,000
TRANSFER TO VEHICLE REPLACEMENT FUND
74,000 79,000 76,000 76,000 87,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 98,400 137,500 123,500 123,500 131,700
TOTAL EXPENDITURES 7,986,906 6,547,791 7,220,054 7,128,119 7,942,796
NET REVENUES (EXPENDITURES)(1,000,555) 624,756 19,946 224,845 68,789
BEGINNING FUND BALANCE 1,024,475 23,920 702,792 648,676 873,521
ENDING FUND BALANCE 23,920$ 648,676$ 722,738$ 873,521$ 942,310$
EQUIPMENT, VEHICLE,
BUILDING & GROUNDS
MAINTENANCE
1.8%
WATER SYSTEM
MAINTENANCE
1.5% SEWER SYSTEM
MAINTENANCE
2.4%
ELECTRIC
SERVICE
5.6%
SURFACE WATER
25.3%
DEBT SERVICE
20.2%
TRANSFER TO
GENERAL FUND
15.5%
TRANSFER TO
W&S CAPITAL
RESERVE FUND
21.0%
VEHICLE REPLACEMENT
1.5%
TECHNOLOGY
MANAGEMENT
2.2%
WATER & SEWER FUND EXPENDITURES BY TYPE
76 of 133
Fiscal Year Principal *
Interest Due 2/1
*
Interest Due 8/1
*Interest Total
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
5,265,000$ 218,566$ 145,458$ 364,024$ 5,629,024$
CITY OF WEST UNIVERSITY PLACE
WATER & SEWER DEBT SERVICE
PRINCIPAL AND INTEREST REQUIREMENTS
As of January 1, 2018
* Includes amount transferred to General Debt Service Fund for W&S portion of 2010 and 2016
Permanent Improvement Refunding Bonds.
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
20182019202020212022Annual Debt Service Requirements
Principal Interest
77 of 133
Principal Principal
Amount Outstanding Outstanding
Series Obligation of Issue January 1, 2018 Principal Interest Total December 31, 2018
2010 Perm Improv Refunding
Bonds (W&S Portion)*5,080,000 3,295,000 645,000 104,850 749,850 2,650,000
2016 GO Refunding Bonds (W&S
Portion)*3,170,000 1,970,000 425,000 25,396 450,396 1,545,000
5,265,000$ 1,070,000$ 130,246$ 1,200,246$ 4,195,000$
* 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 2018
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WATER AND SEWER FUND 2018
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. (2018 Budget $257,850)
FINANCE DEPARTMENT (W&S FUND) 2018 GOALS
∗ Continue utility customer service training for all Finance staff members.
∗ Review and update, as necessary, all utility billing financial processes to maximize
efficiencies.
FINANCE DEPARTMENT (W&S FUND) BUDGET HIGHLIGHTS
∗ Authorized full-time employees – 2 (2017 authorized full-time employees – 2)
∗ Total budget - $257,850 (2017 total budget - $276,400)
79 of 133
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
Utility Billing & Customer Service
Personnel 167,148$ 166,901$ 166,600$ 158,000$ 159,400$
Operating charges 78,421 101,869 107,800 100,665 96,450
Capital 829 - 2,000 2,000 2,000
Total 246,398 268,769 276,400 260,665 257,850
Total Department 246,398$ 268,769$ 276,400$ 260,665$ 257,850$
Finance Department Staffing Schedule (W&S Fund)
2017 2018
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Finance - Utility Billing
Fiscal Services Specialist
(Sr. Accounting & Customer
Service Rep.)G16 1 1 48,012 69,617
Fiscal Services
Technician/Utility Billing
(Accounting Specialist -
Utility Billing)G14 1 1 35,183 51,016
Total Finance (W&S Fund)2 2
FINANCE DEPARTMENT
SALARY RANGE
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Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REGULAR WAGES $ 106,201 $ 111,979 $ 112,200 $ 98,700 $ 107,000
OVERTIME 20,799 13,054 10,000 18,700 10,000
LONGEVITY 890 1,010 1,200 1,200 800
HEALTH & DENTAL 12,349 13,250 14,700 12,400 14,900
TMRS 15,567 16,408 17,000 16,100 16,300
FICA 9,676 9,519 9,400 9,000 9,000
WORKERS COMPENSATION 243 244 300 300 300
OTHER BENEFITS 1,423 1,435 1,300 1,100 600
EMPLOYEE RELATIONS - - 500 500 500
PERSONNEL 167,148 166,901 166,600 158,000 159,400
OFFICE SUPPLIES 383 - 1,000 50 500
EQUIPMENT LEASE/RENTAL 4,817 4,376 4,000 4,150 4,150
PUBLICATIONS - 65 - 65 -
TRAVEL & TRAINING - 65 2,000 - 1,000
CREDIT CARD FEES - 27,359 28,800 35,900 38,800
OTHER CONTRACTED SERVICES 73,221 70,004 72,000 60,500 52,000
OPERATIONS 78,421 101,869 107,800 100,665 96,450
FURNITURE & EQUIP <$5000 829 - 2,000 2,000 2,000
OTHER EQUIPMENT - - - - -
CAPITAL 829 - 2,000 2,000 2,000
FINANCE DIVISION TOTAL 246,398$ 268,769$ 276,400$ 260,665$ 257,850$
WATER AND SEWER FUND
FINANCE DEPARTMENT
Finance Division Line Item Budget
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WATER AND SEWER FUND 2018
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. (2018 Budget -
$4,334,700)
PUBLIC WORKS DEPARTMENT (W&S FUND) 2018 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.
∗ Complete a review of all equipment at the wastewater treatment plant and evaluated any
energy or operational efficiencies that may be obtained using changes in technology and
equipment.
∗ Continue implementation/development of 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.
∗ 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 renovate the fixed separation equipment troughs) in the
clarifiers at the wastewater treatment plant. The current fixed separation equipment was
placed in service in 1982. The anticipated service life of this equipment is 30 years and this
renovation work is expected to extend the useful life of this equipment by 15 years.
PUBLIC WORKS DEPARTMENT (W&S FUND) BUDGET HIGHLIGHTS
∗ Authorized full-time employees – 11 (2017 authorized full-time employees – 11)
∗ Total operations budget - $4,334,700 (2017 total budget - $4,204,600)
∗ Purchase of surface water from the City of Houston - $1,500,000 (2017 Budget - $1,500,000)
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Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
W&S Fund Operations
Personnel 1,029,195$ 1,043,776$ 1,004,400$ 978,000$ 1,042,800$
Operating charges 2,946,056 2,983,279 3,012,200 2,973,500 3,093,900
Capital 28,899 20,970 188,000 176,900 198,000
Total 4,004,151 4,048,025 4,204,600 4,128,400 4,334,700
Total Department 4,004,151$ 4,048,025$ 4,204,600$ 4,128,400$ 4,334,700$
Public Works Department Staffing Schedule (W&S Fund)
2017 2018
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Public Works - Operations
Manager/Operations (Operations
Superintendent)G32 1 1 87,785 140,457
Maintenance & Operations
Supervisor/Water & Sewer (Field
Services Supervisor)G18 1 1 56,373 81,741
Maintenance & Operations
Supervisor/Water & Sewer (Plant
Supervisor)G18 1 1 56,373 81,741
Maintenance & Operations
Foreman/ Water & Sewer (Crew
Leader)G16 2 2 48,012 69,617
Maintenance & Operations
Technician (Plant Operator)G14 3 3 35,183 51,016
Maintenance & Operations
Technician (Driver/Equipment
Operator)G14 1 1 35,183 51,016
Maintenance & Operations Asst.
(Maintenance Worker I)G12 2 2 27,758 40,249
Total Public Works (W&S Fund)11 11
PUBLIC WORKS DEPARTMENT
SALARY RANGE
83 of 133
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REGULAR WAGES $ 634,364 $ 661,481 $ 598,000 $ 590,900 $ 638,200
PART-TIME WAGES 1,657 - - - -
ON CALL 15,849 13,215 13,800 13,800 13,800
OVERTIME 75,019 50,774 70,000 70,000 70,000
LONGEVITY 7,100 7,420 7,200 7,500 8,000
HEALTH & DENTAL 124,948 134,580 143,600 126,700 135,800
TMRS 90,293 96,145 93,600 92,300 101,400
FICA 53,506 53,405 51,600 49,700 53,600
WORKERS COMPENSATION 11,086 11,316 11,900 12,100 11,300
ALLOWANCES 6,171 6,120 6,200 6,200 6,200
OTHER BENEFITS 8,506 8,630 7,300 7,600 3,300
EMPLOYEE RELATIONS 696 690 1,200 1,200 1,200
PERSONNEL 1,029,195 1,043,776 1,004,400 978,000 1,042,800
OFFICE SUPPLIES 1,207 2,291 1,200 1,600 1,600
OPERATING SUPPLIES 26,079 23,400 19,000 19,000 20,000
FUEL 11,623 11,358 16,500 10,000 13,000
TREATMENT CHEMICALS 83,700 87,329 107,000 104,000 104,000
EQUIPMENT MAINTENANCE 18,918 35,641 28,000 24,000 28,000
VEHICLE MAINTENANCE 9,488 18,159 20,000 15,000 15,000
BUILDING & GROUNDS MAINTENANCE 41,889 31,990 62,000 61,000 65,000
WATER SYSTEM MAINTENANCE 127,126 111,246 120,000 120,000 160,000
SEWER SYSTEM MAINTENANCE 228,671 143,783 130,000 145,000 145,000
COMMUNICATION 1,521 74 400 400 400
ELECTRIC SERVICE 466,204 464,154 450,000 415,000 450,000
SURFACE WATER 1,427,356 1,548,013 1,500,000 1,500,000 1,500,000
NATURAL GAS SERVICE 287 270 300 300 300
EQUIPMENT LEASE/RENTAL 792 1,087 800 1,200 1,200
PROFESSIONAL DUES 966 1,690 2,500 2,500 2,700
TRAVEL & TRAINING 24,032 24,297 28,000 28,000 34,000
SLUDGE REMOVAL 38,000 39,825 55,000 55,000 55,000
OTHER CONTRACTED SERVICES 255,299 214,470 252,000 252,000 260,000
COMMUNITY RELATIONS 10,497 7,699 20,000 20,000 20,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 74,000 79,000 76,000 76,000 87,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 98,400 137,500 123,500 123,500 131,700
OPERATING 2,946,056 2,983,279 3,012,200 2,973,500 3,093,900
FURNITURE & EQUIP <$5000 2,184 - 3,000 1,900 -
OTHER EQUIPMENT 26,715 20,970 185,000 175,000 83,000
OTHER CONSTRUCTION COSTS - - - - 115,000
CAPITAL 28,899 20,970 188,000 176,900 198,000
OPERATIONS DIVISION TOTAL 4,004,151$ 4,048,025$ 4,204,600$ 4,128,400$ 4,334,700$
WATER AND SEWER FUND
PUBLIC WORKS DEPARTMENT
Operations Division Line Item Budget
84 of 133
SOLID WASTE FUND 2018
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 2017 - 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.
The direct cost of providing solid waste services in 2017, excluding transfers, is expected to be
$1.49 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 $59,400 for these indirect costs, bringing estimated 2017 total costs
of service to $1.55 million.
The 2018 Budget - For the year ending December 31, 2018, the Solid Waste Fund is expected to
have revenue of about $1.76 million for solid waste services.
Total expenditures are expected to be $1.73 million with proposed changes to enhance curbside
service. This budget increases the transfer to the general fund for indirect costs to $260,000. The
Recycling Facility division remaining minimum costs were transferred to the curbside solid waste
division for 2018. Based on changes made the working capital is anticipated to be healthy and
well in excess of the 10% reserve requirement.
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SOLID WASTE FUND 2018
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 twice 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. (2018 Budget - $1,233,000)
Recycle Facility – Balance of costs transferred to curbside solid waste in 2018. (2018 Budget -
$0)
Curbside Recycling – Collects and recycles recyclable waste. (2018 Budget - $290,600)
Curbside Green Waste Recycling – Collects and recycles recyclable waste. (2018 Budget -
$203,400)
PUBLIC WORKS DEPARTMENT 2018 GOALS (SOLID WASTE FUND)
∗ Utilize technology to continue to educate and enforce the City’s solid waste, recycling and yard
waste placement guidelines.
∗ Develop a robust public education program with the Recycling and Solid Waste Reduction
Board to increase the City’s recycling efforts.
∗ Continue the evaluation of all collection routes to explore optimal routes that minimize misses
and complaints.
∗ Complete cross training all staff in the maintenance and operation of the street sweeper.
∗ Implement Bulk Trash collection from once a week to twice a week.
∗ Continue succession planning and employee development through technical, management and
leadership training.
PUBLIC WORKS DEPARTMENT BUDGET HIGHLIGHTS
(SOLID WASTE FUND)
∗ Authorized full-time employees – 7 (2017 authorized full-time employees – 7).
∗ Total budget - $1,727,000 (2017 total budget - $1,553,200).
∗ Fees for disposal of solid waste - $200,000 (2017 budget - $200,000).
∗ Payment to the General Fund - $260,000 (2017 budget - $59,400).
86 of 133
SOLID WASTE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REVENUES
SOLID WASTE COLLECTION 1,395,233$ 1,818,945$ 1,650,000$ 1,722,000$ 1,752,000$
SOLID WASTE SPECIAL COLLECTION 925 180 1,000 - 1,000
SALE OF RECYCLABLES 14,961 1,278 3,000 12,000 3,000
EARNINGS ON INVESTMENTS 194 333 - 1,600 1,000
MISCELLANEOUS 581 787 - 600 600
TOTAL REVENUE 1,411,894 1,821,525 1,654,000 1,736,200 1,757,600
EXPENDITURES BY DIVISION
CURBSIDE SOLID WASTE 917,137 869,732 998,700 902,556 973,000
RECYCLING FACILITY 19,229 22,203 8,900 7,450 -
CURBSIDE RECYCLING 285,595 294,909 294,400 288,100 290,600
CURBSIDE GREEN WASTE RECYCLING - 91,143 191,800 174,000 203,400
TRANSFER TO GENERAL FUND 310,000 310,000 59,400 59,400 260,000
TOTAL EXPENDITURES 1,531,960 1,587,987 1,553,200 1,431,506 1,727,000
NET REVENUES (EXPENDITURES)(120,066) 233,538 100,800 304,694 30,600
BEGINNING WORKING CAPITAL 140,452 (24,260) 41,643 209,278 513,972
ENDING WORKING CAPITAL 20,386$ 209,278$ 142,443$ 513,972$ 544,572$
87 of 133
SOLID WASTE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2015 2015 2016 2017 2017 2018
REVENUES
SOLID WASTE COLLECTION $ 1,395,233 $ 1,818,945 $ 1,650,000 $ 1,722,000 $ 1,752,000
SOLID WASTE SPECIAL COLLECTION 925 180 1,000 - 1,000
SALE OF RECYCLABLES 14,961 1,278 3,000 12,000 3,000
EARNINGS ON INVESTMENTS 194 333 - 1,600 1,000
RECOVERED BAD DEBT WRITEOFFS - - - - -
MISCELLANEOUS 581 787 - 600 600
TRANSFER FROM GENERAL FUND - - - - -
TRANSFER FROM VEHICLE REPLACEMENT FUND - - - - -
ADVANCE FROM CAPITAL RESERVE FUND - - - - -
TRANSFER FROM RECYCLING FUND - - - - -
TOTAL REVENUE 1,411,894 1,821,525 1,654,000 1,736,200 1,757,600
EXPENDITURES
REGULAR WAGES 273,715 257,476 324,800 293,800 310,100
PART-TIME WAGES - - - - -
ON CALL (42) - - - -
OVERTIME 22,659 20,562 25,700 21,900 25,000
LONGEVITY 3,485 2,315 2,800 2,800 3,400
HEALTH & DENTAL 53,934 62,371 81,600 69,100 69,600
TMRS 36,570 36,474 48,600 43,800 46,700
FICA 21,919 20,233 27,000 23,900 25,200
WORKERS COMPENSATION 12,283 10,946 15,400 11,900 13,100
OTHER BENEFITS 4,148 4,156 4,300 3,900 1,900
EMPLOYEE RELATIONS 609 684 1,000 1,000 1,000
EMPLOYEE TUITION - - - - -
ACCRUED VACATION 6,498 (3,440) - - -
PENSION EXPENSE (2,212) 34,943 - - -
OFFICE SUPPLIES - 200 200 200 200
OPERATING SUPPLIES 9,159 7,640 13,000 11,000 12,200
FUEL 29,199 27,777 44,400 33,000 43,000
EQUIPMENT MAINTENANCE 1,847 389 2,500 2,500 2,000
VEHICLE MAINTENANCE 31,200 48,689 45,000 56,000 46,000
COMMUNICATION - - - - -
ELECTRIC SERVICE 779 703 800 650 800
OTHER UTILITIES - - - - -
EQUIPMENT LEASE/RENTAL - - - - -
PROFESSIONAL DUES 100 281 900 900 900
TRAVEL & TRAINING 2,734 1,462 5,500 5,500 5,500
DISPOSAL FEE 223,813 203,227 240,000 205,000 240,000
LANDFILL MAINTENANCE 9,670 8,880 12,000 12,000 12,000
OTHER CONTRACTED SERVICES 222,814 254,249 317,000 304,000 307,000
COMMUNITY RELATIONS 10,639 17,497 31,500 22,000 30,000
BAD DEBT EXPENSE - 1,464 - - -
FURNITURE & EQUIP <$5000 - - - - -
DEPRECIATION - - - - -
DEPRECIATION - - - - -
OTHER EQUIPMENT - - 2,500 1,256 2,000
OTHER EQUIPMENT - - - - -
OTHER EQUIPMENT 6,886 6,911 7,000 7,000 8,000
OTHER EQUIPMENT 6,886 6,911 9,500 8,256 10,000
CONSTRUCTION COSTS - - 2,500 1,200 3,000
TRANSFER TO GENERAL FUND 310,000 310,000 59,400 59,400 260,000
TRANSFER TO VEHICLE REPLACEMENT FUND 191,000 191,000 192,000 192,000 217,000
TRANSFER TO TECHNOLOGY MANAGEMENT FUND 48,400 56,500 45,800 45,800 41,400
TOTAL EXPENDITURES 1,531,960 1,587,987 1,553,200 1,431,506 1,727,000
NET REVENUES (EXPENDITURES)(120,066) 233,538 100,800 304,694 30,600
BEGINNING FUND BALANCE 140,452 (24,260) 41,643 209,278 513,972
ENDING FUND BALANCE 20,386$ 209,278$ 142,443$ 513,972$ 544,572$
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Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
Curbside Solid Waste
Personnel 334,001$ 300,947$ 395,600$ 345,700$ 363,000$
Operating charges 893,136 878,785 660,000 615,000 865,000
Capital - - 2,500 1,256 5,000
Total 1,227,137 1,179,732 1,058,100 961,956 1,233,000
Recycling Facility
Personnel -$ -$ -$ -$ -$
Operating charges 19,229 22,203 6,400 6,250 -
Capital - - 2,500 1,200 -
Total 19,229 22,203 8,900 7,450 -
Curbside Recycling
Personnel 99,567$ 100,803$ 73,800$ 72,400$ 73,600$
Operating charges 179,142 187,196 213,600 208,700 209,000
Capital 6,886 6,911 7,000 7,000 8,000
Total 285,595 294,909 294,400 288,100 290,600
Curbside Green Waste Recycling
Personnel -$ 49,369$ 61,800$ 54,000$ 59,400$
Operating charges - 41,774 130,000 120,000 144,000
Total - 91,143 191,800 174,000 203,400
Total Department 1,531,960$ 1,587,987$ 1,553,200$ 1,431,506$ 1,727,000$
Public Works Department Staffing Schedule (Solid Waste Fund)
2017 2018
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Public Works
Curbside Solid Waste
Maintenance & Operations Supervisor/SW
(Crew Chief)G17 1 1 51,373 74,491
Maintenance & Operations Specialist/SW
(Crew Leader)G15 1 1 40,822 59,192
Maintenance & Operations Technician
(Driver/Equipment Operator)G14 3 3 35,183 51,016
Curbside Recycling
Maintenance & Operations Technician/
(Driver/Equipment Operator)G14 1 1 35,183 51,016
Curbside Green Waste Recycling
Maintenance & Operations Technician/
(Driver/Equipment Operator)G14 1 1 35,183 51,016
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
2015 2016 2017 2017 2018
REGULAR WAGES $ 208,371 $ 169,298 $ 238,300 $ 214,400 $ 224,700
ON CALL (34) - - - -
OVERTIME 17,089 13,396 18,000 15,000 18,000
LONGEVITY 2,435 1,445 1,800 1,500 2,000
HEALTH & DENTAL 44,662 43,401 66,700 53,500 54,800
TMRS 27,796 23,957 35,500 31,700 33,700
FICA 16,591 13,280 19,700 17,200 18,000
WORKERS COMPENSATION 9,466 7,630 11,500 8,800 9,500
OTHER BENEFITS 3,175 2,601 3,100 2,600 1,300
EMPLOYEE RELATIONS 570 684 1,000 1,000 1,000
ACCRUED VACATION 5,560 (3,942) - - -
PENSION EXPENSE (1,681) 26,559 - - -
OPEB EXPENSE - 2,636 - - -
PERSONNEL 334,001 300,947 395,600 345,700 363,000
OFFICE SUPPLIES - 200 200 200 200
OPERATING SUPPLIES 8,360 6,877 11,500 10,000 11,000
FUEL 25,174 22,295 37,000 21,000 28,000
EQUIPMENT MAINTENANCE 1,492 207 1,500 1,500 1,000
VEHICLE MAINTENANCE 27,547 28,148 27,000 27,000 25,000
ELECTRIC SERVICE 103 - - - 800
PROFESSIONAL DUES 100 281 900 900 900
TRAVEL & TRAINING 2,734 1,462 5,500 5,500 5,500
DISPOSAL FEE 223,813 179,187 200,000 180,000 200,000
LANDFILL MAINTENANCE 9,670 8,880 12,000 12,000 12,000
OTHER CONTRACTED SERVICES 123,593 146,728 145,000 142,000 145,000
COMMUNITY RELATIONS 3,750 13,555 14,500 10,000 13,000
BAD DEBT EXPENSE - 1,464 - - -
TRANSFER TO GENERAL FUND 310,000 310,000 59,400 59,400 260,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 140,000 140,000 123,000 123,000 137,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 16,800 19,500 22,500 22,500 25,600
OPERATING 893,136 878,785 660,000 615,000 865,000
OTHER EQUIPMENT - - 2,500 1,256 2,000
CONSTRUCTION COSTS - - - - 3,000
CAPITAL - - 2,500 1,256 5,000
CURBSIDE SOLID WASTE DIVISION TOTAL 1,227,137$ 1,179,732$ 1,058,100$ 961,956$ 1,233,000$
PUBLIC WORKS DEPARTMENT
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Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REGULAR WAGES $ - $ - $ - $ - $ -
PERSONNEL - - - - -
ELECTRIC SERVICE 676 703 800 650 -
OTHER UTILITIES 153 - - - -
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 18,400 21,500 5,600 5,600 -
OPERATING 19,229 22,203 6,400 6,250 -
CONSTRUCTION COSTS - - 2,500 1,200 -
CAPITAL - - 2,500 1,200 -
RECYCLING FACILITY DIVISION TOTAL
19,229$ 22,203$ 8,900$ 7,450$ -$
PUBLIC WORKS DEPARTMENT
Recycling Facility Division Line Item Budget
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Curbside Recycling Division Line Item Budget
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REGULAR WAGES $ 65,344 $ 59,097 $ 46,800 $ 46,100 $ 47,600
ON CALL (8) - - - -
OVERTIME 5,571 5,056 4,700 4,500 4,000
LONGEVITY 1,050 870 900 900 900
HEALTH & DENTAL 9,272 8,900 7,400 7,200 7,500
TMRS 8,774 8,460 7,200 7,100 7,300
FICA 5,328 4,786 4,000 4,000 4,000
WORKERS COMPENSATION 2,817 2,534 2,200 1,900 2,000
OTHER BENEFITS 974 897 600 700 300
EMPLOYEE RELATIONS 39 - - - -
ACCRUED VACATION 938 501 - - -
PENSION EXPENSE (531) 8,384 - - -
OPEB EXPENSE - 1,318 - - -
PERSONNEL 99,567 100,803 73,800 72,400 73,600
OPERATING SUPPLIES 800 763 1,500 1,000 1,200
FUEL 4,025 3,300 4,400 9,000 12,000
EQUIPMENT MAINTENANCE 355 182 1,000 1,000 1,000
VEHICLE MAINTENANCE 3,653 20,004 14,000 20,000 15,000
DISPOSAL FEE - 15,921 20,000 10,000 20,000
OTHER CONTRACTED SERVICES 99,221 76,584 87,000 87,000 87,000
COMMUNITY RELATIONS 6,888 3,942 17,000 12,000 17,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 51,000 51,000 51,000 51,000 40,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 13,200 15,500 17,700 17,700 15,800
OPERATING 179,142 187,196 213,600 208,700 209,000
OTHER EQUIPMENT 6,886 6,911 7,000 7,000 8,000
CAPITAL 6,886 6,911 7,000 7,000 8,000
CURBSIDE RECYCLING DIVISION TOTAL 285,595$ 294,909$ 294,400$ 288,100$ 290,600$
PUBLIC WORKS DEPARTMENT
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Curbside Green Waste Recycling Division Line Item Budget
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REGULAR WAGES $ - $ 29,081 $ 39,700 $ 33,300 $ 37,800
OVERTIME - 2,109 3,000 2,400 3,000
LONGEVITY - - 100 400 500
HEALTH & DENTAL - 10,070 7,500 8,400 7,300
TMRS - 4,058 5,900 5,000 5,700
FICA - 2,167 3,300 2,700 3,200
WORKERS COMPENSATION - 781 1,700 1,200 1,600
OTHER BENEFITS - 657 600 600 300
ACCRUED VACATION - 446 - - -
PERSONNEL - 49,369 61,800 54,000 59,400
FUEL - 2,182 3,000 3,000 3,000
VEHICLE MAINTENANCE - 537 4,000 9,000 6,000
DISPOSAL FEE - 8,118 20,000 15,000 20,000
OTHER CONTRACTED SERVICES - 30,936 85,000 75,000 75,000
TRANSFER TO VEHICLE REPLACEMENT
FUND - - 18,000 18,000 40,000
OPERATING - 41,774 130,000 120,000 144,000
CURBSIDE RECYCLING DIVISION TOTAL -$ 91,143$ 191,800$ 174,000$ 203,400$
PUBLIC WORKS DEPARTMENT
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INTERNAL SERVICE FUNDS 2018
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 four 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 newer fund that began in 2011. The seed
funding came 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
operates in the same manner as the 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 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 2018
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.
2017 Financial Activity - Revenue in the VRF will be higher than anticipated in the 2017
Budget due to the sale of retired vehicles that were sold at auction. Expenditures in 2017
to the VRF will be slightly lower than budgeted due to lower than budgeted expense for
the vehicle purchases.
2018 Budget - Transfers from other funds in 2018 are expected to be $706,800. The
budgeted expenditures in 2018 are $782,000, which refurbishes or replaces the following:
Fire
∗ Replace one ambulance ($230,000)
Police
∗ Replace three Chevy Caprices ($49,000 each)
Public Works
∗ Refurbish two Sterling Acterra/Heil A9500 Solid Waste trucks ($75,000
each)
∗ Purchase one new Solid Waste truck ($250,000)
∗ Purchase American Trailer (Kubota) ($5,000)
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VEHICLE REPLACEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REVENUES
SALE OF CITY PROPERTY 23,226$ 27,503$ -$ 10,600$ -$
EARNINGS ON INVESTMENTS 6,522 9,365 - 10,200 12,500
MISCELLANEOUS 668 - - - -
CHARGES TO OPERATING FUNDS
TRANSFER FROM GENERAL FUND 332,000 336,000 331,300 331,300 390,300
TRANSFER FROM WATER & SEWER FUND 74,000 79,000 76,000 76,000 87,000
TRANSFER FROM SOLID WASTE FUND 191,000 191,000 192,000 192,000 217,000
TOTAL REVENUES 627,417 642,868 599,300 620,100 706,800
EXPENDITURES
LOSS ON DISPOSAL OF CITY PROPERTY (18,018) - - - -
AUTOMOBILES - 43,473 - - 147,000
TRUCKS - 3,676 74,000 64,000 630,000
HEAVY EQUIPMENT 1,433 - - - -
OTHER EQUIPMENT - - 7,000 7,000 5,000
TOTAL EXPENDITURES 1,433 47,149 81,000 71,000 782,000
NET REVENUES (EXPENDITURES)625,984 595,719 518,300 549,100 (75,200)
BEGINNING BALANCE 1,828,919 2,454,903 3,193,867 3,050,621 3,599,721
ENDING BALANCE 2,454,903$ 3,050,621$ 3,712,167$ 3,599,721$ 3,524,521$
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VEHICLE REPLACEMENT FUND
FIVE YEAR REPLACEMENT SCHEDULE
2019 - 2023
UNIT #REVENUES DEPARTMENT SCHEDULED ESTIMATED
ASSIGNED
REPLACEMENT
YEAR
REPLACEMENT
COST
103 Chevy 1500 Ext. Cab PU 4x2 Police 2019 34,000$
126 Chevy Caprice Police 2019 50,000
127 Chevy Caprice Police 2019 50,000
2 Chevy Impala Public Works 2019 26,000
710 Ford F-150 XL - V6 Shortbox 4x2 Public Works 2019 26,000
818 TCM Forklift - Model FD25 T7 Public Works 2019 32,000
2019 Vehicle & Equipment Replacement Cost:218,000$
653 Trailer with Miller Welder Public Works 2020 4,000$
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 58,000
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
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
915 F-250 Extended Cab 2x4 Public Works 2020 56,000
916 F-250 Extended Cab 2x5 Public Works 2020 35,000
749 Jet Truck Public Works 2020 124,000
778 Hydro Pack Public Works 2020 12,000
714 F-250 Extended Cab 2x5 Public Works 2020 36,000
2020 Vehicle & Equipment Replacement Cost:1,439,000$
101 Ford SUV Police 2021 45,000$
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:427,000$
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VEHICLE REPLACEMENT FUND
FIVE YEAR REPLACEMENT SCHEDULE
2019 - 2023
UNIT #REVENUES DEPARTMENT SCHEDULED ESTIMATED
ASSIGNED
REPLACEMENT
YEAR
REPLACEMENT
COST
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
712 Ford F-250 Diesel with RKI L56 Service Body - 4x2 Public Works 2022 47,000
826 Trailer with Miller Welder Public Works 2022 4,000
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:658,000$
213 Trailer Fire 2023 15,000$
133 Chevy Caprice Police 2023 54,000
134 Chevy Caprice Police 2023 54,000
135 Chevy Caprice Police 2023 54,000
1 Ford Escape XL Public Works 2023 35,000
658 Trailer Mounted Pressure Washer Public Works 2023 10,000
670 Volva HDR w/ Heil 2500 Durapack 25 yd body Public Works 2023 327,000
819 New Kubota U45 Zero Tall Mini Excavator w/ multiple buckets Public Works 2023 70,000
821 Ingersol Rand XP185 WIR Air Compressor Public Works 2023 22,000
822 Kubota Trailer - 20' Tandem Axle Public Works 2023 14,000
918 Enclosed Cargo Trailer - 20' - Traffic Control Rapid Response Public Works 2023 12,000
2023 Vehicle & Equipment Replacement Cost:667,000$
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INTERNAL SERVICE FUNDS 2018
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.
2017 Financial Activity - In 2017, transfers from other funds are expected to be
$1,472,400 and total revenues are projected to be $1,472,400. Total expenditures are
expected to reach $1,477,624.
2018 Budget - The 2018 Budget projects transfers from other funds amounting to
$1,567,200. Expenditures for operations are budgeted to be $1,523,193.
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. (2018 Budget - $1,523,193)
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INTERNAL SERVICE FUNDS 2018
ADMINISTRATION DEPARTMENT
(TECHNOLOGY MANAGEMENT FUND) 2018 GOALS
∗ Continue the Detailed Design on the Virtual Gate Project with the initial start on
construction in Q4.
∗ Support the enhancement and effectiveness of our webpage, including multi-
media offerings
∗ Support the continued enhancement and expansion of the Cartegraph Work Order
System
∗ 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 (2017 authorized full-time employees – 4).
∗ Total budget – $1,523,193 (2017 total budget – $1,441,780).
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Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
Administration
Personnel 454,204$ 558,699$ 533,400$ 507,500$ 583,400$
Operating charges 890,510 909,683 908,380 970,124 939,793
Total Department 1,344,713$ 1,468,382$ 1,441,780$ 1,477,624$ 1,523,193$
Administration Staffing Schedule (Technology Management Fund)
2017 2018
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Technology Management
Director/IT (Information
Technology Director)G41 1 1 110,007 187,013
Manager/IT (IT Operations
Manager)G32 0 1 87,785 140,457
Technology Coordinator (Network
Administrator)G23 1 1 60,590 90,885
Technology Support Specialist (IT
Technician)G17 2 1 51,373 74,491
Total Technology Management Fund 4 4
TECHNOLOGY MANAGEMENT FUND
SALARY RANGE
ADMINISTRATION DEPARTMENT
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TECHNOLOGY MANAGEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REVENUES
CHARGES TO OPERATING FUNDS
TRANSFER FROM GENERAL FUND 1,152,500$ 1,342,250$ 1,301,100$ 1,301,100$ 1,394,100$
TRANSFER FROM CAPITAL RESERVE FUND - 132,000 - - -
TRANSFER FROM WATER & SEWER FUND 98,400 137,500 123,500 123,500 131,700
TRANSFER FROM SOLID WASTE FUND 48,400 56,500 45,800 45,800 41,400
SALE OF CITY PROPERTY 15,200 125 - - -
MISCELLANEOUS 225 - - - -
EARNINGS ON INVESTMENTS 147 851 - 2,000 1,000
TOTAL REVENUES 1,314,872 1,669,226 1,470,400 1,472,400 1,568,200
EXPENDITURES
REGULAR WAGES 310,452$ 350,619$ 360,500$ 339,500$ 395,700$
ON CALL 5,310 5,370 5,500 5,000 5,500
OVERTIME 8,099 11,053 8,500 11,500 8,500
LONGEVITY 1,505 1,780 1,900 2,000 1,600
HEALTH & DENTAL 42,581 52,131 58,400 57,100 71,000
TMRS 41,069 49,670 52,800 49,700 58,000
FICA 24,493 27,046 28,400 27,600 29,900
WORKERS COMPENSATION 1,273 1,449 1,700 1,200 1,600
ALLOWANCES 12,116 12,960 13,000 11,100 9,800
OTHER BENEFITS 3,074 3,355 2,700 2,800 1,800
ACCRUED VACATION 6,715 1,390 - - -
PENSION EXPENSE (2,485) 39,242 - - -
OPEB EXPENSE - 2,636 - - -
PERSONNEL 454,204 558,699 533,400 507,500 583,400
EQUIPMENT MAINTENANCE 27,767 46,005 20,000 20,844 20,000
HARDWARE & SOFTWARE MAINTENANCE
CONTRACTS 448,303 439,615 500,580 545,580 537,873
TELE-COMMUNICATIONS & DATA & RADIO 299,147 212,513 270,000 270,000 264,120
SOFTWARE LICENSES 753 2,332 - 900 -
CONSULTANTS 12,077 6,191 15,000 15,000 15,000
TRAVEL & TRAINING 2,462 13,370 12,800 12,800 12,800
OTHER CONTRACTED SERVICES - 35 - 15,000 -
TECHNOLOGY PROJECTS 28,238 89,662 - - -
HIGH TECHNOLOGY REPLACEMENTS 71,763 99,960 90,000 90,000 90,000
OPERATIONS 890,510 909,683 908,380 970,124 939,793
TOTAL EXPENDITURES 1,344,713 1,468,382 1,441,780 1,477,624 1,523,193
NET REVENUES (EXPENDITURES)(29,841) 200,844 28,620 (5,224) 45,007
BEGINNING BALANCE (141,211) (200,816) 212 28 (5,197)
ENDING BALANCE (171,052)$ 28$ 28,832$ (5,197)$ 39,810$
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INTERNAL SERVICE FUNDS 2018
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.
2017 Financial Activity - In 2017, transfers from other funds are expected to be $851,700
and total revenues are projected to be $866,400. Total expenditures are expected to be
$89,900.
2018 Budget - Transfers from other funds in 2018 are expected to be $653,500. The
budgeted expenditures in 2018 are $439,100, which is for the following:
∗ Parks – Lilly Pad Entry Pads ($22,000)
∗ Parks – UV Chamber (portion of UV system) ($18,000)
∗ Parks – Diamond Brite pool finish ($55,000)
∗ Parks – Two treadmills ($18,300)
∗ Parks – Two AMT’s ($18,000)
∗ Parks – Elliptical ($7,800)
∗ Public Works – Underground storage tank including submersible pumps
($300,000)
The planned expenditures for the next five year period are also listed following the
Statement of Revenues and Expenditures.
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Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REVENUES
SALE OF CITY PROPERTY 1,266$ 6,500$ -$ -$ -$
MISCELLANEOUS 16,683 10,351 - 7,600 -
TRANSFER FROM GENERAL FUND 89,000 868,325 851,700 851,700 653,500
EARNINGS ON INVESTMENTS 1,593 4,742 - 7,100 4,100
TOTAL REVENUES 108,542 889,918 851,700 866,400 657,600
EXPENDITURES
OTHER EQUIPMENT 65,458 - 5,600 89,900 439,100
TOTAL EXPENDITURES 65,458 13,781 5,600 89,900 439,100
NET REVENUES (EXPENDITURES)43,085 876,137 846,100 776,500 218,500
BEGINNING BALANCE 245,632 288,717 1,100,617 1,164,853 1,941,353
ENDING BALANCE 288,717$ 1,164,853$ 1,946,717$ 1,941,353$ 2,159,853$
EQUIPMENT REPLACEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
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EQUIPMENT REPLACEMENT SCHEDULE
FIVE YEAR REPLACEMENT SCHEDULE
2019 - 2023
DESCRIPTION DEPARTMENT ASSIGNED
SCHEDULED
REPLACEMENT
YEAR
ESTIMATED
REPLACEMENT
COST
Diamond Brite - CP PARD- Colonial Park Pool 2019 123,953$
Self Contained Breathing Apparatus (SCBA)
Replacement Fire 2019 $ 162,000
Signal Indication/Illumination (Buffalo & University)Traffic 2019 10,751$
Signal Indication/Illumination (Buffalo & Rice)Traffic 2019 10,751$
Signal Indication/Illumination (Buffalo & Sunset)Traffic 2019 10,751$
Signal Indication/Illumination (Weslayan & University)Traffic 2019 10,751$
Signal Indication/Illumination (Weslayan & Rice)Traffic 2019 10,751$
Conflict Monitors (Buffalo & University)Traffic 2019 1,305$
Conflict Monitors (Buffalo & Rice)Traffic 2019 1,305$
Conflict Monitors (Buffalo & Sunset)Traffic 2019 1,305$
Conflict Monitors (Weslayan & University)Traffic 2019 1,305$
Conflict Monitors (Weslayan & Rice)Traffic 2019 1,305$
Water Pump #1 - WURC Facilities 2019 7,392$
Water Pump #2 - WURC Facilities 2019 7,392$
Medtronic Lifepak CR Plus (AED)1 PARD- Recreation Center 2019 2,342$
Precor 835 Recumbent Bike (1)PARD- Recreation Center 2019 2,957$
Pump Impeller PARD- Recreation Center 2019 1,599$
Weg Motor PARD- Recreation Center 2019 2,391$
Floatable Log PARD- Colonial Park Pool 2019 5,134$
Jet Pump (Aurora Pump)PARD- Colonial Park Pool 2019 2,740$
Jet Pump Motor PARD- Colonial Park Pool 2019 2,748$
Lily Pads (2)-1 PARD- Colonial Park Pool 2019 5,196$
Lily Pads (2)-2 PARD- Colonial Park Pool 2019 4,898$
Main Motor PARD- Colonial Park Pool 2019 6,026$
Main Pump (Aurora Pumps)PARD- Colonial Park Pool 2019 4,697$
Medtronic Lifepak CR Plus (AED)PARD- Colonial Park Pool 2019 2,342$
Play Structure (Aurora Pump)PARD- Colonial Park Pool 2019 2,871$
Play Structure Motor PARD- Colonial Park Pool 2019 3,382$
Slide Pump (Aurora Pump)PARD- Colonial Park Pool 2019 3,001$
Slide Pump Motor PARD- Colonial Park Pool 2019 2,748$
Zero Depth (Aurora Pump)PARD- Colonial Park Pool 2019 3,001$
Zero Depth Motor PARD- Colonial Park Pool 2019 3,618$
2019 Replacement Cost:422,708$
105 of 133
EQUIPMENT REPLACEMENT SCHEDULE
FIVE YEAR REPLACEMENT SCHEDULE
2019 - 2023
DESCRIPTION DEPARTMENT ASSIGNED
SCHEDULED
REPLACEMENT
YEAR
ESTIMATED
REPLACEMENT
COST
Clary UPS Traffic 2020 8,063$
Clary UPS Traffic 2020 8,063$
Clary UPS Traffic 2020 8,063$
Clary UPS Traffic 2020 8,063$
Clary UPS Traffic 2020 8,063$
Opticom Cards Traffic 2020 6,855$
Opticom Cards Traffic 2020 6,855$
Opticom Cards Traffic 2020 6,855$
Opticom Cards Traffic 2020 6,855$
Opticom Cards Traffic 2020 6,855$
Pedestrian Indicators Traffic 2020 9,676$
Pedestrian Indicators Traffic 2020 9,676$
Pedestrian Indicators Traffic 2020 9,676$
Pedestrian Indicators Traffic 2020 9,676$
Pedestrian Indicators Traffic 2020 9,676$
Traffic Light Poles (2) and Mast Arms (4) (non-decorativ Traffic 2020 119,409$
Traffic Light Poles (2) and Mast Arms (4) (non-decorativ Traffic 2020 119,409$
Traffic Light Poles (2) and Mast Arms (4) (non-decorativ Traffic 2020 119,409$
Traffic Light Poles (2) and Mast Arms (4) (non-decorativ Traffic 2020 119,409$
Traffic Light Poles (2) and Mast Arms (4) (non-decorativ Traffic 2020 119,409$
Water pump built into chiller.Facilities 2020 10,751$
10 Pair Dumbbell Rack w/Saddles PARD- Recreation Center 2020 943$
15" LCD TV (3)PARD- Recreation Center 2020 3,441$
15" LCD TV (6)PARD- Recreation Center 2020 6,881$
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-6030 PARD- Recreation Center 2020 1,677$
Havana Tables (48")-6030 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$
106 of 133
EQUIPMENT REPLACEMENT SCHEDULE
FIVE YEAR REPLACEMENT SCHEDULE
2019 - 2023
DESCRIPTION DEPARTMENT ASSIGNED
SCHEDULED
REPLACEMENT
YEAR
ESTIMATED
REPLACEMENT
COST
Refrigerator-6030 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-6030 PARD- Recreation Center 2020 60,476$
4020 Marina Chaise Lounge (70)PARD- Colonial Park Pool 2020 18,502$
Becsys5 PARD- Colonial Park Pool 2020 6,720$
Havana Classic Armchair Espresso-6050 PARD- Colonial Park Pool 2020 5,870$
Havana Classic Barstool Espresso PARD- Colonial Park Pool 2020 2,097$
Havana Tables (48")-6050 PARD- Colonial Park Pool 2020 5,687$
Lady Alligator PARD- Colonial Park Pool 2020 6,898$
RayPak Pool Heater - CP PARD- Colonial Park Pool 2020 32,357$
Refrigerator-6050 PARD- Colonial Park Pool 2020 1,613$
Umbrella 9"dia. F19pm PARD- Colonial Park Pool 2020 7,495$
UV System-6050 PARD- Colonial Park Pool 2020 60,476$
2020 Replacement Cost:1,061,646$
15" LCD TV (2)PARD- Recreation Center 2021 2,294$
RayPak Pool Heater PARD- Recreation Center 2021 23,378$
2021 Replacement Cost: 25,672$
LifePack 15 cardiac monitor - Medic 1 Fire 2022 $ 60,000
Traffic Cameras Traffic 2022 5,107$
Traffic Cameras Traffic 2022 5,107$
Traffic Cameras Traffic 2022 5,107$
Traffic Cameras Traffic 2022 5,107$
Traffic Cameras Traffic 2022 5,107$
Video Processors Traffic 2022 6,720$
Video Processors Traffic 2022 6,720$
Video Processors Traffic 2022 6,720$
Video Processors Traffic 2022 6,720$
Video Processors Traffic 2022 6,720$
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:206,683$
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EQUIPMENT REPLACEMENT SCHEDULE
FIVE YEAR REPLACEMENT SCHEDULE
2019 - 2023
DESCRIPTION DEPARTMENT ASSIGNED
SCHEDULED
REPLACEMENT
YEAR
ESTIMATED
REPLACEMENT
COST
Air Handler #1 - CH Facilities 2023 25,335$
Air Handler #2 - CH Facilities 2023 29,732$
Air Handler #3 - CH Facilities 2023 28,685$
Air Handler #4 Facilities 2023 28,894$
Refrigerator Replacement-CB purchased in 2011 PARD- Senior Services 2023 3,137$
Medtronic Lifepak CR Plus (AED)2 PARD- Recreation Center 2023 2,274$
Huffington Irrigation PARD- Park Maintenance 2023 46,272$
Whitt Johnson Irrigation PARD- Park Maintenance 2023 37,688$
2023 Replacement Cost:202,017$
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INTERNAL SERVICE FUNDS 2018
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.
2017 Financial Activity - The city’s Employee Benefit Fund revenue is anticipated to be
at $2.56 million to fund employee benefits and the administrative costs of providing those
benefits. Charges to the operating funds are expected to be $2.22 million and the balance
of $0.34 million comes from employee/retiree contributions and other miscellaneous
earnings. Expenditures are expected to be $2.62 million, equal to appropriations.
2018 Budget - Charges to operating funds in the amount of $2.23 million plus $0.38
million from employee/retiree contributions and other miscellaneous earnings are
budgeted. Expenditures are expected to be $2.69 million, a 15.23% decrease from the
2017 budgeted expenditures. This net decrease is due primarily to decreases in medical
benefit premiums for 2018 ($243,400), compensation study consultants ($44,500) and
known employee retirements ($117,000).
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EMPLOYEE BENEFIT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REVENUES
CHARGES TO OPERATING FUNDS:
ER - HEALTH $ 1,063,012 1,205,060$ 1,777,300$ 1,400,000$ 1,523,500$
ER - DENTAL 52,477 55,766 75,100 58,000 67,200
ER - LIFE 17,891 18,497 24,000 20,000 20,000
ER - DISABILITY 29,726 30,535 26,600 31,000 30,200
ER - WORKER'S COMPENSATION 101,026 108,483 126,500 110,000 131,200
ER - RETIREES 190,000 209,000 240,400 240,400 180,000
ER - OTHER BENEFITS 321,139 322,027 325,000 358,000 274,500
EMPLOYEE CONTRIBUTIONS
EE - HEALTH 181,133 243,469 266,000 280,000 316,800
EE - DENTAL 17,369 16,870 25,000 17,000 20,500
EE - VISION 12,862 13,104 15,000 13,000 14,500
EE-PPACA CONTRIBUTIONS 31,654 - 75,000 - -
COBRA CONTRIBUTIONS 27,404 29,243 50,000 23,000 30,000
EARNINGS ON INVESTMENTS 3,395 5,721 1,000 4,600 3,000
TOTAL REVENUES 2,049,088 2,257,775 3,026,900 2,555,000 2,611,400
EXPENDITURES
MEDICAL PREMIUMS - ACTIVE 1,259,720 1,571,458 2,043,300 1,800,000 1,840,300
MEDICAL PREMIUMS - RETIRED 158,351 127,683 240,400 101,000 180,000
MEDICAL PREMIUMS - COBRA - - 10,000 23,000 30,000
DENTAL PREMIUMS - ACTIVE 73,814 76,464 100,100 90,000 87,700
VISION PREMIUMS - ACTIVE 14,849 14,827 15,000 13,000 14,500
WORKER'S COMPENSATION 87,287 94,196 126,500 100,000 131,200
LIFE & AD&D, DISABILITY 42,577 49,851 50,600 54,000 50,600
UNEMPLOYMENT CLAIMS - 3,567 10,000 10,000 10,000
OTHER ADMINSTRATIVE COST 7,907 10,401 20,000 15,000 20,000
MEDICAL PREMIUMS - RETIREE DEPENDENT - 2,399 40,000 - 40,000
HEALTH CARE REFORM UNFUNDED
MANDATE 35,908 4,185 75,000 - -
WELLNESS PROGRAM 8,885 8,332 25,000 10,000 22,000
ACCUMULATED SICK LEAVE - - 80,000 80,000 80,000
ACCRUED VACATION - - 40,000 40,000 40,000
RECRUITING & HIRING 11,746 17,186 15,000 15,000 24,000
EVENTS 17,300 14,203 20,000 20,000 20,000
AWARDS 2,449 2,619 3,000 3,000 3,000
TUITION 14,508 28,137 47,500 42,500 42,500
INCENTIVES - - 5,000 - 5,000
CONSULTANTS 6,022 3,338 54,500 54,500 10,000
TRAVEL & TRAINING - 6,409 10,000 7,000 10,000
TRANSFER TO GENERAL FUND - - 146,500 146,500 -
TRANSFER TO WATER & SEWER FUND - - - - 29,700
TOTAL EXPENDITURES 1,741,324 2,035,255 3,177,400 2,624,500 2,690,500
NET REVENUES (EXPENDITURES)307,764 222,520 (150,500) (69,500) (79,100)
BEGINNING BALANCE 555,893 863,657 557,391 1,086,177 1,016,677
ENDING BALANCE 863,657$ 1,086,177$ 406,891$ 1,016,677$ 937,577$
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SPECIAL REVENUE FUNDS 2018
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 2018:
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 $3.00 fee added to traffic tickets issued in West University Place. Revenues
generated by this fee can be used only to provide security for the building housing the Court.
THE METRO GRANT FUND – In 1999, The Metropolitan Transit Authority of Harris County
(METRO) and West University Place entered into an interlocal, multi-year Congestion
Mitigation/Traffic Management agreement. This agreement was modified and extended to
December 2025 by the Harris County voters in November 2012. The payments from METRO
are due not later than 30 days after each quarter. These funds are used for transportation related
capital projects.
POLICE FORFEITED PROPERTY FUND – Certain property used in the commission of
crimes or proceeds from criminal activity is subject to forfeiture. Funds generated from the sale
of this property are set aside for the use of the Police Department.
FIRE TRAINING FUND – Accounts for grants, donations and other funds set aside for training
firefighters.
POLICE TRAINING FUND-Accounts for grants, donations and other funds set aside for
training police officers.
GOOD NEIGHBOR FUND – The City receives donations to fund the activities of the Good
Neighbor Team, specifically “Handy Man” home repairs for resident senior citizens. The Good
Neighbor Fund restricts the use of those donations to that specific activity.
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PARKS DONATION FUND
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REVENUES
EARNINGS ON INVESTMENTS 121$ 225$ -$ 1,000$ 900$
DONATIONS 5,368 72,824 236,500 242,300 42,700
TOTAL REVENUES 5,489 73,049 236,500 243,300 43,600
EXPENDITURES
OPERATING SUPPLIES 5,861 29,266 217,500 90,000 146,900
TOTAL EXPENDITURES 5,861 29,266 217,500 90,000 146,900
NET REVENUES (EXPENDITURES)(372) 43,783 19,000 153,300 (103,300)
BEGINNING BALANCE 21,799 21,427 39,525 65,210 218,510
ENDING BALANCE 21,427 65,210 58,525 218,510 115,210
STATEMENT OF REVENUES AND EXPENDITURES
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FRIENDS OF WEST UNIVERSITY PARKS FUND
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REVENUES
FRIENDS OF WEST U PARKS 20,199$ 352,642$ 350,000$ 35,000$ 500,000$
EARNINGS ON INVESTMENTS 1,474 3,484 - - -
TOTAL REVENUES 21,673 356,126 350,000 35,000 500,000
EXPENDITURES
CONSTRUCTION COSTS 19,590 352,387 350,000 10,000 500,000
TOTAL EXPENDITURES 19,590 352,387 350,000 10,000 500,000
NET REVENUES (EXPENDITURES)2,083 3,739 - 25,000 -
BEGINNING BALANCE 1 2,084 5,823 5,823 30,823
ENDING BALANCE 2,084 5,823 5,823 30,823 30,823
STATEMENT OF REVENUES AND EXPENDITURES
113 of 133
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REVENUES
MUNICIPAL COURT FINES 6,339$ 4,174$ 3,000$ 5,000$ 5,000$
TOTAL REVENUES 6,339 4,174 3,000 5,000 5,000
EXPENDITURES
HARDWARE & SOFTWARE MAINTENACE
CONTRACTS 50 - - - -
OTHER CONTRACTED SERVICES 5,689 (561) - - -
FURNITURE & EQUIP <$5000 - - - - -
TOTAL EXPENDITURES 5,739 (561) - - -
NET REVENUES (EXPENDITURES)600 4,736 3,000 5,000 5,000
BEGINNING BALANCE (4,882) (4,282) (732) 454 5,454
ENDING BALANCE (4,282)$ 454$ 2,268$ 5,454$ 10,454$
STATEMENT OF REVENUES AND EXPENDITURES
COURT TECHNOLOGY FUND
114 of 133
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REVENUES
OTHER FEES AND PERMITS 62,133$ 73,091$ 30,000$ 35,000$ 40,000$
EARNINGS ON INVESTMENTS 938 1,301 - 1,300 900
TOTAL REVENUES 63,072 74,392 30,000 36,300 40,900
EXPENDITURES
TREE REPLACEMENT OPERATING
EXPENDITURES 23,782 35,587 30,000 33,000 33,000
TOTAL EXPENDITURES 23,782 35,587 30,000 33,000 33,000
NET REVENUES (EXPENDITURES)39,290 38,805 - 3,300 7,900
BEGINNING BALANCE 146,680 185,970 188,870 224,775 228,075
ENDING BALANCE 185,970$ 224,775$ 188,870$ 228,075$ 235,975$
STATEMENT OF REVENUES AND EXPENDITURES
TREE REPLACEMENT FUND
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COURT SECURITY FUND
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REVENUES
MUNICIPAL COURT FINES 4,699$ 3,680$ 4,500$ 4,800$ 4,500$
EARNINGS ON INVESTMENTS 237 287 - 300 150
TOTAL REVENUES 4,935 3,967 4,500 5,100 4,650
EXPENDITURES
FURNITURE & EQUIP <$5000 510 - 15,000 10,000 15,000
TOTAL EXPENDITURES 510 - 15,000 10,000 15,000
NET REVENUES (EXPENDITURES)4,425 3,967 (10,500) (4,900) (10,350)
BEGINNING BALANCE 37,209 41,634 36,634 45,601 40,701
ENDING BALANCE 41,634$ 45,601$ 26,134$ 40,701$ 30,351$
STATEMENT OF REVENUES AND EXPENDITURES
116 of 133
METRO GRANT FUND
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REVENUES
METRO 558,668$ 525,681$ 500,000$ 545,000$ 568,000$
EARNINGS ON INVESTMENTS 446 784 300 800 650
TOTAL REVENUES 559,114 526,465 500,300 545,800 568,650
EXPENDITURES
TRANSFER TO TRANSPORTATION
IMPROVEMENT FUND 500,000 500,000 500,000 500,000 732,000
TOTAL EXPENDITURES 500,000 500,000 500,000 500,000 732,000
NET REVENUES (EXPENDITURES)59,114 26,465 300 45,800 (163,350)
BEGINNING BALANCE 146,497 205,611 231,211 232,076 277,876
ENDING BALANCE 205,611$ 232,076$ 231,511$ 277,876$ 114,526$
STATEMENT OF REVENUES AND EXPENDITURES
117 of 133
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REVENUES
FORFEITED PROPERTY -$ 3,501$ -$ -$ -$
EARNINGS ON INVESTMENTS 19 10 - 100 50
TOTAL REVENUES 19 3,511 - 100 50
EXPENDITURES
OPERATING SUPPLIES 1,295 - 4,000 4,000 -
TOTAL EXPENDITURES 1,295 - 4,000 4,000 -
NET REVENUES (EXPENDITURES)(1,276) 3,511 (4,000) (3,900) 50
BEGINNING BALANCE 6,243 4,967 7,167 8,478 4,578
ENDING BALANCE 4,967$ 8,478$ 3,167$ 4,578$ 4,628$
STATEMENT OF REVENUES AND EXPENDITURES
POLICE FORFEITED PROPERTY FUND
118 of 133
POLICE TRAINING FUND
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REVENUES
STATE GRANT 2,048$ 2,074$ 2,000$ 2,035$ 2,000$
EARNINGS ON INVESTMENTS 99 38 - 100 60
CLASS FEES 1,950 - - - -
TOTAL REVENUES 4,097 2,112 2,000 2,135 2,060
EXPENDITURES
TRAINING SUPPLIES 3,223 - 3,000 3,000 2,000
TRAVEL & TRAINING - 1,250 - - -
TOTAL EXPENDITURES 3,223 1,250 3,000 3,000 2,000
NET REVENUES (EXPENDITURES)873 862 (1,000) (865) 60
BEGINNING BALANCE 15,533 16,406 14,256 17,268 16,403
ENDING BALANCE 16,406$ 17,268$ 13,256$ 16,403$ 16,463$
STATEMENT OF REVENUES AND EXPENDITURES
119 of 133
FIRE TRAINING FUND
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REVENUES
STATE GRANT 150$ -$ -$ -$ -$
SETRAC 3,391 2,325 - - -
EARNINGS ON INVESTMENTS 5 5 - 11 -
DONATIONS 10,000 9,159 - 5,223 -
TRANSFER FROM GENERAL FUND - 206 - - -
TOTAL REVENUES 13,546 11,695 - 5,234 -
EXPENDITURES
OPERATING SUPPLIES 3,597 - - 4,392 -
TRAVEL & TRAINING 150 - - - -
HEAVY EQUIPMENT 7,500 2,500 - - -
TOTAL EXPENDITURES 11,247 2,500 - 4,392 -
NET REVENUES (EXPENDITURES)2,299 9,195 - 842 -
BEGINNING BALANCE 89 2,388 94 11,583 12,425
ENDING BALANCE 2,388$ 11,583$ 94$ 12,425$ 12,425$
STATEMENT OF REVENUES AND EXPENDITURES
120 of 133
GOOD NEIGHBOR FUND
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REVENUES
EARNINGS ON INVESTMENTS 15$ 19$ -$ 10$ -$
DONATIONS 110 350 - 130 800
TOTAL REVENUES 125 369 - 140 800
EXPENDITURES
COMMUNITY RELATIONS - - 2,500 - 2,500
BOARDS AND COMMITTEES 14 - - - -
TOTAL EXPENDITURES 14 - 2,500 - 2,500
NET REVENUES (EXPENDITURES)111 369 (2,500) 140 (1,700)
BEGINNING BALANCE 2,480 2,591 2,907 2,960 3,100
ENDING BALANCE 2,591 2,960 407 3,100 1,400
STATEMENT OF REVENUES AND EXPENDITURES
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CAPITAL PROJECT FUNDS 2018
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 $50,000), 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 which will be reduced 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.
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CAPITAL PROJECT FUND
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REVENUES
FRIENDS OF WEST U PARKS $ - $ 20,918 $ - $ - $ -
EARNINGS ON INVESTMENTS 1,414 1,401 - 1,000 4,000
TRANSFER FROM GENERAL FUND - - - - 200,000
TRANSFER FROM CAPITAL RESERVE FUND
10,991 325,000 200,000 200,000 649,505
FUTURE BOND PROCEEDS - - - - 675,000
TOTAL REVENUES 12,405 347,319 200,000 201,000 1,528,505
EXPENDITURES
PROJECT EXPENDITURES
Facilities Master Plan 1,378 75 - - -
City Hall Admin & IT Renovations 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 - 2,961 - - -
Connect all Generators to Network - 15,119 - - -
WURC Locker Room Floor Refinishing - 17,600 - - -
Admin Conference/Jury Room Sound Masking - 2,921 - - -
Replace Community Building/Senior Services HVAC
Units - 11,308 - - -
Animal Control Shelter - 13,031 200,000 25,500 38,000
Library Renovations - 196,535 - 110,000 -
Milton Street Pump Station Climate Control - 17,721 - - -
Traffic Signals Battery Backup Replacement - 6,000 - - -
Replace Traffic Control Office HVAC - 6,788 - - -
Virtual Gate-start Phase 1 - - - - 675,000
WURC Westside Concrete Parking Lot 500,000
PW Maintenance Parking Lot/Wash Bay - - - - 175,000
Emergency Operations Storage Building - - - - 30,000
TOTAL EXPENDITURES 236,948 290,059 200,000 135,500 1,418,000
BEGINNING BALANCE 287,170 62,627 11 119,887 185,387
ENDING BALANCE 62,627$ 119,887$ 11$ 185,387$ 295,892$
STATEMENT OF REVENUES AND EXPENDITURES
123 of 133
CAPITAL RESERVE FUND
Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REVENUES
EARNINGS ON INVESTMENTS $ 1,599 $ 2,809 $ 1,500 $ 2,400 $ -
TRANSFER FROM GENERAL FUND 79,300 500,000 500,000 500,000 -
TOTAL REVENUES 80,899 502,809 501,500 502,400 -
EXPENDITURES
UNFORESEEN EXPENDITURES 17,241 - - - -
TRANSFER TO EMERGENCY MANAGEMENT
FUND 5,372 - - - -
TRANSFER TO CAPITAL PROJECTS FUND
10,991 325,000 200,000 200,000 649,505
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND - 132,000 - - -
ADVANCE TO SOLID WASTE FUND - - - - -
TOTAL EXPENDITURES 33,604 457,000 200,000 200,000 649,505
BEGINNING BALANCE 254,901 302,197 329,737 348,005 650,405
ENDING BALANCE 302,197$ 348,005$ 631,237$ 650,405$ 900$
STATEMENT OF REVENUES AND EXPENDITURES
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Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REVENUES
EARNINGS ON INVESTMENTS $ 2,870 $ 6,256 $ - $ 7,100 $ 5,000
FEDERAL GRANT - - - - 1,120,000
TRANSFER FROM METRO GRANT FUND 500,000 500,000 500,000 500,000 732,000
TOTAL REVENUES 502,870 506,256 500,000 507,100 1,857,000
PROJECT EXPENDITURES
Ruskin Street Rehabilitation 996 - - - -
Library Renovations 22,441 3,375 - - -
Southwestern Street Inlets - 6,767 - - -
Miscellaneous Drainage Improvements - - 75,000 72,000 -
Kilmarnock retaining wall replacement - - - - 100,000
Roadway repairs/overlay/replacement - - - - 150,000
Buffalo Speedway - - - 223,000 2,724,000
Weslayan Rd repairs - - - 78,700 -
TOTAL EXPENDITURES 23,437 10,142 75,000 373,700 2,974,000
BEGINNING BALANCE 402,048 881,481 1,311,981 1,377,595 1,510,995
ENDING BALANCE 881,481$ 1,377,595$ 1,736,981$ 1,510,995$ 393,995$
TRANSPORTATION IMPROVEMENT FUND (DRAINAGE FUND)
STATEMENT OF REVENUES AND EXPENDITURES
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Actual Actual Budget Estimated Budget
2015 2016 2017 2017 2018
REVENUES
EARNINGS ON INVESTMENTS 15,266$ 14,987$ 10,000$ 9,600$ 12,000$
TRANSFER FROM WATER & SEWER FUND 1,200,000 700,000 - - 900,000
TOTAL REVENUES 1,215,266 714,987 10,000 9,600 912,000
PROJECT EXPENDITURES
Automated Meter Reading 1,120,643 87,727 - - -
Ruskin Street Rehabilitation 3,739 - - - -
Water Well Rehabilitation 11,883 196,503 - - -
Belt Filter Press Replacement 15,518 346,057 - 382,000 -
Milton Street Fence Replacement 16,810 - - - -
Lift Station Renovations #8-12 - - 200,000 275,000 -
Milton Street GST Rehabilitation 674,004 113,916 - - -
Lift Station #1-7 Renovations 246,424 - - - -
WWTP Outfall Relocation - 6,074 - 119,000 -
Bissonnet Water Line Replacement (Buffalo To
Kirby)- - 250,000 250,000 -
WWTP Clarifier Replacement - - 250,000 397,000 -
WWTP Aeration Basin monitoring equipment - - 20,000 20,000 -
WWTP Fencing - - 60,000 - -
Sewer Inflow & Infiltration Detection/Reduction - - - - 50,000
WWTP Weir Replacement - - - - 200,000
WWTP Floodwater Protection - - - - 125,000
Water System Chlorimination Upgrades - - - - 380,000
TOTAL EXPENDITURES 2,089,021 750,278 780,000 1,443,000 755,000
NET REVENUES (EXPENDITURES)(873,755) (35,290) (770,000) (1,433,400) 157,000
BEGINNING BALANCE 2,769,789 1,896,034 776,035 1,860,743 427,343
ENDING BALANCE 1,896,034$ 1,860,743$ 6,035$ 427,343$ 584,343$
WATER AND SEWER CAPITAL PROJECTS
STATEMENT OF REVENUES AND EXPENDITURES
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City of West University Place
Harris County, Texas
Ordinance No. 2037
AN ORDINANCE APPROVING AND ADOPTING A BUDGET FOR THE FISCAL
YEAR BEGINNING JANUARY 1, 2018 AND ENDING DECEMBER 31, 2018;
APPROPRIATING FUNDS FOR SUCH BUDGET AND CONTAINING FINDINGS
AND PROVISIONS RELATING TO THE SUBJECT.
WHEREAS, as required by the City Charter and state law, the City Manager has
prepared and submitted to the City Council a budget with estimate of expenditures and
revenue of all city departments and activities for the year beginning January 1, 2018 and
ending December 31, 2018; and
WHEREAS, such budget has been timely filed with the City Secretary, the City
Council has had - sufficient time to- review and revise such budget and notice of a public
hearing upon such budget has been duly given; and
WHEREAS, a public hearing has been held, and all taxpayers and interested persons
were provided an opportunity to attend and participate in such hearing; and
WHEREAS, public participation, input and suggestions regarding the budget have
been received and considered by the City Council, and the City Council has made changes as
the City Council considers warranted by law in the best interest of the municipal taxpayers,
and the City Council has found and determined that the budget adopted by this ordinance
does not allow expenditures during the budget period in excess of funds estimate to be on
hand during the same period;
NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF WEST UNIVERSITY PLACE, TEXAS:
Section 1. The matters and facts set out in the preamble of this ordinance are found
and determined to be true and correct and are hereby approved and adopted by the City
Council.
Section 2. That the budget estimate of the revenues of the City of West University
Place and the expenses of conducting the affairs thereof for the ensuing fiscal year, beginning
January 1, 2018 and ending December 31, 2018, as finally submitted to the City Council by
the City Manager of said City (a copy of which is on file in the City Secretary's office and on
the City's website) be, and the same is in all things, adopted and approved as the budget
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estimate of all the current expenses as well as the fixed charges against said City for the fiscal
year beginning January 1, 2018, and ending December 31, 2018.
Section 3. That the sum of NINETEEN MILLION FOUR HUNDRED TWENTY-
TWO THOUSAND FIVE HUNDRED FIFTY AND NO 1100 DOLLARS ($19,422,550) is
herby appropriated out of the General Fund for the payment of operating expenses and capital
outlay of the City Government.
Section 4. That the sum of EIGHT MILLION EIGHT HUNDRED FIFTY
THOUSAND THIRTY -THREE AND NO /100 DOLLARS ($8,850,033) is herby
appropriated out of the General Fund Debt Service for the purpose of paying the accruing
interest and redeeming the Serial Bonds as they mature on the General Fund Debt Service
Bonds.
Section 5. That the sum of SEVEN MILLION NINE HUNDRED FORTY -TWO
THOUSAND SEVEN HUNDRED NINETY -SIX AND NO /100 DOLLARS ($7,942,796) is
hereby appropriated out of the Water and Sanitary Sewer System for the payment of
operating expenses and capital outlay and for the purpose of paying the accruing interest and
redeeming the Serial Bonds as they mature on the Water and Sanitary Sewer Fund Debt
Service Bonds.
Section 6. That the sum of ONE MILLION SEVEN HUNDRED TWENTY -SEVEN
THOUSAND AND N01100 DOLLARS ($1,727,000) is hereby appropriated out of the Solid
Waste Fund for the payment of operating expenses and capital outlay of the municipally
owned Solid Waste Collection System.
Section 7. That the sum of TWO MILLION SIX HUNDRED NINETY THOUSAND
FIVE HUNDRED AND NO /100 DOLLARS ($2,690,500) is hereby appropriated out of the
Employee Benefit Fund for the payment of operating expenses for the health benefits of the
employees.
Section 8. That the sum of SEVEN HUNDRED EIGHTY -TWO THOUSAND AND
NO /100 DOLLARS ($782,000) is hereby appropriated out of the Vehicle Replacement Fund
for the capital outlay for Vehicle Replacement Activities.
Section 9. That the sum of ONE MILLION FIVE HUNDRED TWENTY -THREE
THOUSAND ONE HUNDRED NINETY -THREE AND NO /100 DOLLARS ($1,523,193) is
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hereby appropriated out of the Technology Management Fund for operating expenses and
capital outlay for Technology Fund Activities.
Section 10. That the sum of FOUR HUNDRED THIRTY -NINE THOUSAND ONE
HUNDRED AND NO /100 DOLLARS ($439,100) is hereby appropriated out of the
Equipment Replacement Fund for operating expenses and capital outlay for Equipment
Replacement Fund Activities.
Section 11. That this ordinance approving and adopting the Budget is made in all
things in accordance with the terms and provisions of the City Charter of the City of West
University Place, Texas and the laws of the State of Texas and shall be interpreted and
construed in compliance therewith.
Section 12. All ordinances and parts of ordinances in conflict herewith are hereby
repealed to the extent of the conflict only.
Section 13. If any word, phrase, clause, sentence, paragraph, section or other part of
this ordinance or the application thereof to any person or circumstance, shall ever be held to
be invalid or unconstitutional by any court of competent jurisdiction, neither the remainder of
this ordinance, nor the application of such word, phrase, clause, sentence, paragraph, section,
or other part of this ordinance to any other persons or circumstances, shall be affected
thereby.
Section 14. The City Council officially finds, determines and declares that a
sufficient written notice of the date, hour, place and subject of each meeting at which this
ordinance was discussed, considered, or acted upon was given in the manner required by the
Open Meetings Act, Chapter 551, Texas Local Government Code, as amended, and that each
such meeting has been open to the public as required by law at all times during such
discussion, consideration and action. The City Council ratifies, approves and confirms such
notices and the contents and posting thereof.
Section 15. After adoption of the Budget, the City Manager shall provide for the
filing of a true copy of the Budget (and each amendment) in the office of the County Clerk of
Hams County, Texas.
Section 15. This ordinance shall become effective upon adoption and signature.
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PASSED, APPROVED, ADOPTED AND SIGNED ON, this 16`h day of October, 2017.
SEAL)
SIGNED:
RECOMMENDED:
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Gilliam, City Secretary
511WAIAINQ A
Alan trov, City Attorney
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City of West University Place
Harris County, Texas
Ordinance No. 2038
AN ORDINANCE LEVYING AND ASSESSING AD VALOREM TAXES FOR TAX
YEAR 2017; CONFIRMING AND GRANTING EXEMPTIONS; CONTAINING
FINDINGS AND PROVISIONS RELATING TO THE SUBJECT; AND DECLARING
AN EMERGENCY..
WHEREAS, The City of West University Place, Texas ( the "City") has bonds
outstanding which are payable from ad valorem taxes; and
WHEREAS, although the ordinances authorizing such bonds contain general levies
of taxes, it is necessary for the City Council to fix a specific rate of tax for tax year 2017,
based on the City's appraisal rolls for tax year 2017 which have been prepared, reviewed and
certified by the Harris County Appraisal District; and
WHEREAS, the 2017 tax rate must not only provide funds sufficient for debt service
on the City's bonds, but must also provide for maintenance and operation of the City;
WHEREAS, the assessor and collector of the City ( "Assessor ") has certified an
anticipated collection rate to the City Council, has performed the calculations required by
Section 26.04 of the Texas Tax Code, has reported the tax rate and other information required
to be reported to the City Council and has published the information required to be published,
having been designated to do so by the City Council; and
WHEREAS, all other preparatory steps for the adoption of a tax rate have been
taken, as required by law;
NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF WEST UNIVERSITY PLACE, TEXAS:
Section 1. The matters and facts set out in the preamble of this ordinance are found
and determined to be true and correct, and the City Council adopts, confirms, and ratifies all
of the calculations, publications, notices, and other preparatory steps preceding the
consideration of this ordinance.
Section 2. The City Council hereby levies, assesses and adopts the following tax rate
per $100 valuation for tax year 2017, such tax being levied and assessed upon all property
subject to taxation by the City:
0.19214 For the purposes of maintenance and operations
0.12466 For the purposes of debt service
0.31680 Total tax rate.
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THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND
OPERATIONS THAN LAST YEAR'S TAX RATE.
THE TAX RATE WILL EFFECTIVELY BE RAISED BY 6.33 PERCENT AND
WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000
HOME BY APPROXIMATELY $6.57.
Section 3. Such tax is hereby levied and assessed in accordance with the terms and
provisions of Article VIII of the City Charter and the Constitution and laws of the State of
Texas, and such levy and assessment are made to provide funds for the 2018 budget of the
City for the purposes indicated, including maintenance, operations and debt service for that
budget period. However, this section does not prohibit the use of tax proceeds for other
lawful purposes.
Section 4. The Assessor is-hereby-directed to assess and collect taxes on all property
subject to taxation by the City on the basis of 100% of the assessed valuation thereof at the
rate set by this ordinance. The taxes levied hereby shall be delinquent after January 31, 2018.
Section 5. The Finance Director or designee for the City of West University Place is
hereby appointed auditor of any refunds of overpayments or erroneous payments under the
terms of Section 3 1. 1 I (a) of the Texas Property Tax Code.
Section 6. The City Council hereby confirms and re -grants the following exemptions,
subject to the legal requirements applicable to each exemption:
A) $185,000.00 of the appraised value of the residence homestead of an individual
who is disabled or who is 65 years of age or older.
B) The statutory exemption for each disabled veteran.
Section 7. All ordinances and parts of ordinances in conflict herewith are hereby
repealed to the extent of the conflict only.
Section 8. If any word, phrase, clause, sentence, paragraph, section or other part of
this ordinance or the application thereof to any person or circumstance, shall ever be held to
be invalid or unconstitutional by any court of competent jurisdiction, neither the remainder of
this ordinance, nor the application of such word, phrase, clause, sentence, paragraph, section,
or other part of this ordinance to any other persons or circumstances, shall be affected
thereby.
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Section 9. The City Council officially finds, determines and declares that a sufficient
written notice of the date, hour, place and subject of each meeting at which this ordinance
was discussed, considered, or acted upon was given in the manner required by the Open
Meetings Act, Chapter 551, Texas Local Government Code, as amended, and that each such
meeting has been open to the public as required by law at all times during such discussion,
consideration and action. The City Council ratifies, approves and confirms such notices and
the contents and posting thereof.
Section 10. The public importance of this measure and the requirements of the law
create an emergency and an urgent public necessity requiring that this Ordinance be passed
and take effect as an emergency measure, and a state of emergency is hereby declared, and
this Ordinance is accordingly passed as an emergency measure and shall take effect
immediately upon adoption and signature.
PASSED, APPROVED, ADOPTED AND SIGNED ON, this 16 °i day of October, 2017.
rt!;SIGNED: E
v ^
TfxAS
Sample, Mayor helms A. Gilliam, City Secretary
ED: REVIEWED:
M. stopper Peifer, City Manager A Petrov, City Attorney
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