HomeMy WebLinkAbout2019 Operating BudgetCity of West University Place
Fiscal Year 2018-2019
Budget Cover Page
October 15, 2018
This budget will raise more revenue from property taxes than last year's
budget by an amount of $229,765, which is a 1.19 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 $150,324.
The members of the governing body voted on the budget as follows:
FOR: Susan Sample, Mayor Kellye Burke, Council Member
Bob Higley, Council Member Mardi Turner, Council Member
AGAINST:
PRESENT and not voting:
ABSENT:
Property Tax Rate Comparison
2018-2019 2017-2018
Property Tax Rate:$0.31680/100 $0.31680/100
Effective Tax Rate:$0.31519/100 $0.30849/100
Effective Maintenance & Operations Tax Rate: $0.19117/100 $0.18070/100
Rollback Tax Rate:$0.33049/100 $0.31981/100
Debt Rate:$0.12403/100 $0.12466/100
Total debt obligation for City of West University Place secured by property taxes:
$42,324,299
TABLE OF CONTENTS 2019
PAGE
Introduction
City Manager’s Budget Message.……………...………………………………………. 5
Organization Chart……………………………………………………………………... 18
Budget Summaries
Comparison of 2018 Adopted Budget to 2019 Adopted Budget……………………… 20
2019 Budget at a Glance……………………………………………………………….. 21
2018 Estimated at a Glance…………………………………………………………….. 22
2019 Budget at a Glance – Personnel Costs….………………………………………... 23
2018 Estimated at a Glance – Personnel Costs………………………………………… 23
2019 Combined Summary of Revenues, Expenditures and Fund Balance/Retained
Earnings…………………………………………………………………………………
24
General Fund
Summary Discussion………………………………………………………………...…. 25
Administration…………………………………………………………………………. 33
Finance……………………………………………………………………………......... 37
Police…………………………………………………………………………………… 42
Fire……………………………………………………………………………………... 46
Public Works…………………………………………………………………………… 49
Parks and Recreation…………………………………………………………………… 60
Transfers………………………………………………………………………………... 68
Debt Service Fund
Summary Discussion…………………………………………………………………… 69
Water and Sewer Fund
Summary Discussion…………………………………………………………………… 73
Finance - Utility Billing.……………...………………………………………………... 80
Public Works - Operations….………………….…………………………………….... 83
Solid Waste Fund
Summary Discussion…………………………………………………………………… 86
Curbside Solid Waste……………………………………….…………………………. 91
Recycling Facility……………………………………………………………………… 92
Curbside Recycling…………………………………………………………………….. 93
Curbside Green Waste Recycling……………………………………………………… 94
Internal Service Funds
Summary Discussion…………………………………………………………………… 95
Vehicle Replacement Fund…………………………………………………………….. 96
Technology Management Fund………………………………………………………… 100
Equipment Replacement Fund…………………………………………………………. 104
Employee Benefit Fund………………………………………………………………… 108
Special Revenue Funds
Summary Discussion…………………………………………………………………... 110
Parks Donation Fund…………………………………………………………………… 111
Friends of West University Parks Fund………………………………………………... 112
Court Technology Fund………………………………………………………………... 113
Tree Replacement Fund………………………………………………………………... 114
Court Security Fund……………………………………………………………………. 115
METRO Fund…………………………………………………………………… 116
Police Forfeited Property Fund………………………………………………………… 117
Police Training Fund…………………………………………………………………… 118
Fire Training Fund……………………………………………………………………... 119
Good Neighbor Fund…………………………………………………………………… 120
Capital Projects Funds
Summary Discussion…………………………………………………………………… 121
Capital Project Fund……………………………………………………………………. 122
Capital Reserve Fund…………………………………………………………………... 123
Transportation Improvement Fund………………………………………… 124
Water and Sewer Capital Projects Fund………………………………………………... 125
Ordinances
Adopting 2019 Budget.……………………………………………………………….... 126
Levying and Assessing Ad Valorem Taxes for 2018….………….……………………. 130
CITY OF WEST UNIVERSITY PLACE
ANNUAL BUDGET
2019
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 2019 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 2019 Annual Operating Budget functions as a tool, formally communicating the City’s financial
and operating plan for the coming year.
FORMAT
The 2019 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 2019 budget, are presented for
every fund. Like the checking account statement you receive each month from your bank, the statements
show beginning balances, revenues, expenditures and ending balances for the year. Accompanying the
statements are narrative discussions of each fund’s financial activity for the prior year and the expected
activity for 2019. 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 2019. Detailed schedules compare the department’s
finances over several years, plus information about staffing.
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October 15, 2018
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 2019 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.
The 2019 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 and 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.
The same tax rate from 2018 has been adopted for the 2019 budget. This rate is .00161 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 average residential homestead is $5.45 per month or $65.38 per year. It
should be noted that the increase in the average residential homestead is primarily due to new
home sales and new construction so the increase to existing homes should be minimum.
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 the annualization of the compensation and class restructuring study
implemented in 2018 with a 2% COLA on January 1, 2019 and up to 1.5% merit pay increase on
employee’s anniversary date. By doing this we are 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
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efficient and effective, competitive and designed to enable the city to attract and retain qualified,
high performing talent for all positions.
2019 BUDGET SUMMARY
The 2019 budget anticipates approximately $51.36 million in fund sources, approximately
$50.20 million in fund uses, which includes $7.25 million of internal transfers. Revenue of
$19.57 million from property taxes will be $0.194 million or 1.00 percent more than the 2018
estimates due to an increase in property tax values. It should be noted that the increase in the
average residential homestead is primarily due to new home sales and new construction so the
increase to existing homes should be minimum. 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 2018 estimates due to reduction in natural gas and telephone
revenues which is the basis of the City’s franchise fee. Licenses, permits & fees and fines &
forfeitures are budgeted slightly higher than the 2018 estimates and is 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 the elimination
of special facility use permits with aquatic contractors; bringing in-house registration and
payments. 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 2018 to 2019 due primarily to investment rates increasing.
Total 2019 projected expenditures of $50.20 million are down compared to the 2018 budget of
$50.61 million. The total includes operating expenditures of $28.23 million, capital outlay of
$6.24 million, debt payment of $8.89 million and transfers out of $7.25 million. The overall
increase is primarily attributable to increase in compensation, increase in aquatic instructor fees
in parks, and increase in capital funding for projects.
SOURCES
This budget projects income sources of $51.36 million available to fund 2019 expenditures The
total includes $21.81 million in property, sales and franchise taxes; $0.528 million in licenses,
permits and fees; $0.700 million in alarm fees; $1.73 million in recreation use fees; $0.16 million
in fines; $9.73 million in water, sewer and solid waste service charges; $2.21 million in
employee benefit charges to other departments and $0.425 million in charges to current and
retired employees and COBRA payments for health benefits; $0.131 million in rents; $2.87
million in Federal state and local reimbursements; $2.98 million in bond proceeds; $0.84 million
in miscellaneous revenue and $7.246 million in transfers in. This is about $2.61 million or 5.35
percent more than the 2018 budget. Total General Fund revenues, projected at about $19.94
million, are approximately 4.29 percent above the 2018 budget. This is primarily a result of an
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increase in property tax revenue for 2019, resulting from an increase in taxable property values
for tax year 2018 due primarily to new home sales and construction and Parks and Recreation
eliminating special facility use permits with aquatics contractors and bringing in-house
registration and payment for classes.
Property Tax
48.7% Other Taxes
5.5%
Licenses, Permits &
Fees
1.3%
Charges for Services
31.2%
Fines & Forfeitures
0.4%
Other Revenue
2.1% Transfers
10.9%
2019 REVENUE - GENERAL, DEBT SERVICE, WATER & SEWER, SOLID
WASTE AND TECHNOLOGY MANAGEMENT FUNDS
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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 .51 percent above the Effective Tax Rate of $0.31519 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 $0.12403 per $100 assessed
valuation is $0.00063 or 0.51 percent lower than the 2017 debt service rate of $0.12466.
Additionally, the maintenance and operations tax rate will increase $0.00063, or 0.33 percent, to
$0.19277 per $100 assessed valuation.
2018 Budget 2019 Budget Change % Change
Property Taxes (Current and Prior Years)19.38$ 19.57$ 0.19$ 0.98%
Other Taxes (Sales, Franchise, Mixed
Beverage)2.25 2.21 (0.04) -1.78%
Licenses, Permits & Fees 0.53 0.53 0.00 0.00%
Fines & Forfeitures 0.14 0.15 0.01 7.14%
Charges for Services (primarily Water &
Sewer fees)12.07 12.53 0.46 3.81%
Other Revenues (Investment Earnings, SSP,
Goode Co Rent, Sale of Recyclables)
0.68 0.83 0.15 22.06%
Transfers In (Administrative & Debt
transfers into General Fund and Debt Service
Fund)4.28 4.37 0.09 2.10%
Total Sources 39.33$ 40.19$ 0.86$ 2.19%
(in millions)
Overview: Financing Sources - All Major Funds
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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.
EXPENDITURES
The 2019 budget proposes total expenditures of $40.05 million for the city’s five major funds. It
allocates $15.38 million, or 38.40 percent, to personnel; $9.26 million, or 23.12 percent, to
operating expenditures; $253,400, or less than one percent, to capital purchases; $5.07 million, or
12.67 percent, to operating and capital transfers; and $10.09 million, or 25.18 percent, to debt
service on the city’s outstanding bonds. An additional $6.235 million is budgeted for
expenditures in the Capital Improvements Funds.
Levy Rate/
$100
Monthly
Cost /
Typical
Family
Levy Rate/
$100
Monthly
Cost /
Typical
Family
Maintenance & Operations $0.19214 $179.69 $0.19277 $183.59 $3.90
Debt Service $0.12466 $116.58 $0.12403 $118.12 $1.54
Total $0.31680 $296.27 $0.31680 $301.71 $5.45
Average residence
homestead taxable value $1,122,220 $1,142,858
FY 2019 / TY 2018FY 2018 / TY 2017
Comparison of Property Taxes: Tax Years 2017 vs. 2018
Monthly
Increase/
(Decrease)
FY 2019 / TY 2018FY 2018/ TY 2017
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Operating Budgets
The city operating budgets consist of five funds: general fund, debt service fund, water and
sewer fund, solid waste fund and technology management fund.
General Fund – The proposed general fund budget of $19.90 million is about $480,000, or
2.47%, above the 2018 budget. The increase is primarily attributable to increase in wages,
benefits and instructor fees. Included in the 2019 Budget are the following transfers:
Personnel
38.4%
Operating
23.1%
Capital
0.6%
Transfers
12.7%
Debt Service
25.2%
2019 EXPENDITURES - GENERAL, DEBT
SERVICE, WATER & SEWER, SOLID WASTE AND
TECHNOLOGY MANAGEMENT FUNDS
2018 Budget 2019 Budget Change % Change
Personnel 14,977,300$ 15,382,900$ 405,600$ 2.71%
Operating 8,923,893 9,259,285 335,392 3.76%
Total Operating 23,901,193 24,642,185 740,992 3.10%
Capital 407,800 253,400 (154,400) -37.86%
Transfers 5,106,300 5,073,000 (33,300) -0.65%
Debt Service 10,050,279 10,085,530 35,251 0.35%
Total Expenditures 39,465,572$ 40,054,115$ 588,543$ 1.49%
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Amount Transfer To Fund Purpose
$343,300 Vehicle Replacement
Fund
Provide cash basis funding for replacement vehicles.
($47,000 decrease)
$1,435,500 Technology
Management Fund
Provide operating funds for the centralization and
management of city-wide technology needs ($41,400
increase)
$575,400 Equipment
Replacement Fund
Provide cash basis funding for the purchase of high
dollar equipment routinely used by the city ($78,100
decrease)
The net increase in personnel is attributable to the annualization of the compensation and class
restructuring study implemented in 2018, a 2% COLA and up to 1.5% merit pay increase to
continue the city’s recruitment strategy to the 75th percentile that was originally approved in the
2016 budget.
Debt Service Fund – In 2019, the city will pay $8,889,492 of debt service, fiscal agent fees and
issuance costs, an increase of $39,459 or less than 1%, from 2018. Funding debt service
payments requires an ad valorem tax rate of $0.12403 per $100 of assessed value in tax year
2018, a decrease of .51% or $0.00063 per $100, and is due primarily to the budgeting of issuance
costs in anticipation of the issuance of debt in late 2019.
ADMINISTRATION
8.2%
FINANCE
11.1%
POLICE
26.0%
FIRE
18.0%
PUBLIC WORKS
16.3%
PARKS &
RECREATION
20.4%
TRANSFERS OUT
0.0%
2019 BUDGET BY DEPARTMENT
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Water and Sewer Fund – This fund’s total budget of $7.88 million is $59,000 or less than 1%,
lower than the 2018 budget. The system Operations and Finance - Utility Billing divisions, are
appropriated at $6,688,000, 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 continued for 2019 at $900,000.
Water and sewer revenue debt service for 2019 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 2019 budget does not include an increase in water or wastewater rates. News of impending
rate increases from the city of Houston may require additional rate increases to keep pace with
increases for treated water. Future rate increases may also 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 the solid waste fund continues to be healthy and
while we have seen a drastic increase in the cost of recycling there is no rate increase anticipated
for 2019. The direct cost of collecting and disposing of solid waste is expected to be $1.82
million, an increase of $94,100 or 5.4%, over the prior year’s budget. The increase is primarily
attributable to the increase in indirect cost allocation transfer to the general fund in 2019 and the
increase in the cost of recycling.
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 $2.21 million is
expected from operating funds, plus $440,300 from employee/retiree contributions and other
miscellaneous earnings. Expenditures for the employee benefit fund are expected to be $2.72
million, a $25,600 (less than one percent) increase over the amount budgeted in 2018. While this
budget saw a reduction in medical premiums of over $114,000, there was an increase in the
transfer out to cover the known retirement of the City Manager of $113,000 as well as an
increase in consultant costs of nearly $34,000.
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 2019, expenditures are
expected to be $206,000 which funds the replacement of an SUV with Police of $30,000, and an
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extended cab pickup with Water & Sewer of $26,000 as well as the refurbishment of two Solid
Waste Vehicles of $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 2019, managing,
supporting and replacing computers, networks, and communication equipment are expected to
cost $1,557,500. This is approximately a $34,307, or 2.25 percent, increase from the prior year
budget, primarily attributable to the increase use of technology by various departments 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 2019 budget transfers $585,400 to the
ERF for the future equipment purchases. In 2019 expenditures are expected to be $257,800
which funds the replacement of Self Contained Breathing Apparatus (SCBA) of $121,000, water
pumps #1 and #2 at the WURC of $14,800, Diamond Brite pool finish at WURC of $78,000,
WURC exercise equipment of $39,500 and resurfacing of the lily and turtle pads at Colonial
Park Pool of $4,500. Future years’ replacements are shown in the Equipment Replacement fund
section of this budget document.
Employee Staffing
This budget maintains the current staffing level at 126 full-time equivalents (FTE). We
constantly strive to make our services more effective and efficient, whether through using new
technology, or by reclassifying or reassigning existing employees. The 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 the annualization of the compensation and class restructuring study
implemented in 2018, a 2% COLA on the 1st of year and up to 1.5% merit pay increase on the
employee’s anniversary day to continue the city’s recruitment strategy to the 75th percentile that
was originally approved in the 2016 budget.
The Texas Municipal Retirement System (TMRS) funding rate is budgeted at 13.03 percent for
2019, which is slightly down from 13.76 percent in 2018.
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.
One of the functions of the budget process is to consider the competing priorities for limited
revenue resources. It may be determined that the city’s current financial status cannot support
the total cost of a market adjustment. Conversely, in a positive financial condition, the city may
consider increasing the percentages allotted. Clearly, the financial status will affect both
structure adjustments and individual salaries during any future fiscal years.
DEPARTMENT 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
GENERAL FUND
Administration 5 5 5 5 5 6 6 5 6 6
Finance 7 6 6 6 5 5 5 5 5 5
Police 32 33 35 35 35 35 35 38 38 38
Fire 24 23 23 23 23 23 23 23 23 23
Public Works 21 20 20 20 19 18 18 18 18 18
Parks & Recreation 11 11 11 11 11 12 12 12 12 12
TECHNOLOGY MANAGEMENT FUND
Administration 3 3 3 3 3 4 4 4 4 4
WATER & SEWER FUND
Finance - 2 2 2 2 2 2 2 2 2
Operations 12 12 12 12 12 12 11 11 11 11
SOLID WASTE FUND
Operations 7 8 8 8 6 6 7 7 7 7
Total City FTE's 122 123 125 125 121 123 123 125 126 126
Full-Time Equivalent (FTE) Position Summary
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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.
West U has three active capital project funds 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 four carryover projects from 2018: Wastewater Treatment Plant (WWTP)
Fencing Improvements, WWTP Weir Replacement, Water System Chlorimination Upgrades and
WWTP Floodwater Protection.
The following projects are planned for 2019: WWTP Efficiency Study of $90,000, WWTP
Lighting Replacement of $115,000 and Liftstations 1-12 Lining Project of $25,000.
The total budget for 2018 carryover projects and new 2019 projects is $920,000.
Capital Project Fund: The funds used for these projects are generated from grants, and property
taxes.
The following is the carryover project from 2018: upgrades to the Animal Control Shelter,
WURC Westside Concrete Parking Lot and Virtual Gate project.
There are no new projects planned for 2019.
The total budget for 2018 carryover projects for 2019 is $2,300,000.
Transportation Improvement Fund: The funds used for these projects are generated partially
from reimbursement from the Metropolitan Transit Authority of Harris County (METRO) that
can only be used for transportation related projects and from Federal grant dollars.
The one carryover project from 2018 is the Buffalo Speedway Reconstruction.
The following projects are planned for 2019: Roadway Repairs/Overlay/Replacement of
$150,000, and Auden Shared Drainage System-Design of $465,000.
The total budget for 2018 carryover and new 2019 projects is $3,015,000.
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Other comprehensive projects will be reviewed, analyzed and prioritized at least annually. The
projects may be further allocated into small sub-projects, some of which are expected to be
completed in-house for greater economy and efficiency.
ECONOMIC CONDITION AND OUTLOOK
West U continues to enjoy an enviably stable outlook, with taxable property values projected to
be $6.048 billion. 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 has 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 as we anticipate going out to bond in late 2019.
SUMMARY
This budget is sound and stable 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 2019 Budget process. From that review,
various fees were recommended for increase as well as some housekeeping of the fee schedule.
Most notably are numerous changes to the Parks fees based on input and approval from the Parks
and Recreation Board Fee Subcommittee and the Senior Board Liaison.
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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 2019
19
2018 2019
Amount of
Increase
(Decrease)
Percent of
Increase
(Decrease)
Governmental Fund Types:
General Fund 19,422,550$ 19,902,135$ 479,585$ 2.47%
Debt Service Fund 8,850,033 8,889,492 39,459 0.45%
Total 28,272,583 28,791,627 519,044 1.84%
Enterprise Fund Types:
Water & Sewer Fund 7,942,796 7,883,888 (58,908) -0.74%
Solid Waste Management Fund 1,727,000 1,821,100 94,100 5.45%
Total 9,669,796 9,704,988 35,192 0.36%
Internal Service Fund Types:
Employee Benefit Fund 2,690,500 2,716,100 25,600 0.95%
Equipment Replacement Fund 439,100 257,800 (181,300) -41.29%
Vehicle Replacement Fund 782,000 206,000 (576,000) -73.66%
Technology Management Fund 1,523,193 1,557,500 34,307 2.25%
Total 5,434,793 4,737,400 (697,393) -12.83%
TOTAL ALL FUND TYPES 43,377,172$ 43,234,015$ (143,157)$ -0.33%
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON
Comparison of 2018 Budget to 2019 Budget
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
2018 2019
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
$25,000,000
2018
2019
20
General
Fund
Debt Service
Fund
Water & Sewer
Fund
Solid Waste
Fund
Technology
Management
Fund Total
Revenues
Property Tax 11,920,468$ 7,651,154$ -$ -$ -$ 19,571,622$
Other Taxes 2,210,400 - - - - 2,210,400
Licenses, Permits & Fees 527,500 - - - - 527,500
Charges for Services 2,931,200 - 7,850,000 1,752,500 - 12,533,700
Fines & Forfeitures 154,200 - - - - 154,200
Other Revenue 637,550 46,400 132,000 8,500 4,200 828,650
Transfers 1,560,000 1,196,038 - - 1,617,100 4,373,138
Total Revenues 19,941,318$ 8,893,592$ 7,982,000$ 1,761,000$ 1,621,300$ 40,199,210$
Expenditures
Personnel 13,098,550$ -$ 1,198,750$ 492,900$ 592,700$ 15,382,900$
Operating 4,334,985 - 3,211,100 748,400 964,800 9,259,285
Capital 114,400 - 128,000 11,000 - 253,400
Transfers 2,354,200 - 2,150,000 568,800 - 5,073,000
Debt Service - 8,889,492 1,196,038 - - 10,085,530
Total Expenditures 19,902,135$ 8,889,492$ 7,883,888$ 1,821,100$ 1,557,500$ 40,054,115$
Capital Improvement Funds
Capital Project Fund 2,300,000$
Transportation/Drainage Project Fund 3,015,000
Water & Sewer Capital Project Fund 920,000
6,235,000$
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON MAJOR FUNDS
2019 BUDGET AT A GLANCE
Personnel
38.4%
Operating
23.1%
Capital
0.6%
Transfers
12.7%
Debt Service
25.2%
2019 EXPENDITURES - GENERAL, DEBT
SERVICE, WATER & SEWER, SOLID WASTE
AND TECHNOLOGY MANAGEMENT FUNDS
Property Tax
48.7% Other Taxes
5.5%
Licenses,
Permits & Fees
1.3%
Charges for
Services
31.2%
Fines &
Forfeitures
0.4% Other Revenue
2.1% Transfers
10.9%
2019 REVENUE - GENERAL, DEBT SERVICE, WATER
& SEWER, SOLID WASTE AND TECHNOLOGY
MANAGEMENT FUNDS
21
General
Fund
Debt Service
Fund
Water & Sewer
Fund
Solid Waste
Fund
Technology
Management
Fund Total
Revenues
Property Tax 11,656,000$ 7,551,693$ -$ -$ -$ 19,207,693$
Other Taxes 2,207,350 - - - - 2,207,350
Licenses, Permits & Fees 569,250 - - - - 569,250
Charges for Services 2,700,300 - 7,880,000 1,755,300 - 12,335,600
Fines & Forfeitures 154,200 - - - - 154,200
Other Revenue 975,554 41,248 192,000 17,364 4,600 1,230,766
Transfers 1,510,000 1,200,246 29,700 - 1,567,200 4,307,146
Bond Proceeds - - - - - -
Total Revenues 19,772,654$ 8,793,187$ 8,101,700$ 1,772,664$ 1,571,800$ 40,012,005$
Expenditures
Personnel 11,920,276$ -$ 1,146,900$ 474,000$ 572,500$ 14,113,676$
Operating 4,002,370 - 3,179,792 757,200 939,793 8,879,155
Capital 184,995 - 198,300 10,600 - 393,895
Transfers 2,637,900 - 2,150,000 518,400 - 5,306,300
Debt Service - 8,842,783 1,200,246 - - 10,043,029
Total Expenditures 18,745,541$ 8,842,783$ 7,875,238$ 1,760,200$ 1,512,293$ 38,736,055$
Capital Improvements
Capital Project Fund 685,300$
Transportation/Drainage Project Fund 747,800
Water & Sewer Capital Reserve Fund 1,117,700
2,550,800$
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON
2018 ESTIMATED AT A GLANCE
Personnel
36.4%
Operating
22.9%
Capital
1.0%
Transfers
13.7%
Debt Service
25.9%
2018 EXPENDITURES - GENERAL,
DEBT SERVICE, WATER & SEWER,
SOLID WASTE AND TECHNOLOGY
MANAGEMENT FUNDS
Property Tax
48.0%
Other Taxes
5.5%
Licenses,
Permits & Fees
1.4%
Charges for
Services
30.8%
Fines &
Forfeitures
0.4% Other Revenue
3.1%
Transfers
10.8%
2018 REVENUES - GENERAL, DEBT SERVICE,
WATER & SEWER, SOLID WASTE AND
TECHNOLOGY
MANAGEMENT FUNDS
22
General
Fund
Water &
Sewer Fund
Solid Waste
Fund
Technology
Management
Fund Total
REGULAR WAGES 7,915,500$ 743,500$ 323,100$ 415,500 9,397,600$
PART-TIME WAGES 716,100 - - - 716,100$
ON CALL 20,400 13,800 - 2,800 37,000$
OVERTIME 561,400 80,000 20,500 8,500 670,400$
LONGEVITY 54,200 7,800 3,600 2,000 67,600$
TOTAL COMPENSATION 9,267,600$ 845,100$ 347,200$ 428,800$ 10,888,700$
HEALTH & DENTAL 1,231,750 158,050 58,200 63,500 1,511,500$
TMRS 1,139,000 110,900 45,800 57,200 1,352,900$
FICA 676,100 61,700 25,800 30,400 794,000$
WORKERS COMPENSATION 96,600 11,700 12,500 1,200 122,000$
ALLOWANCES 76,500 5,000 - 9,800 91,300$
RETIREE BENEFITS 188,600 - - - 188,600$
OTHER BENEFITS 391,600 3,800 1,900 1,800 399,100$
EMPLOYEE RELATIONS 30,800 2,500 1,500 - 34,800$
TOTAL BENEFITS 3,830,950$ 353,650$ 145,700$ 163,900$ 4,494,200$
TOTAL PERSONNEL COSTS 13,098,550$ 1,198,750$ 492,900$ 592,700$ 15,382,900$
General
Fund
Water &
Sewer Fund
Solid Waste
Fund
Technology
Management
Fund Total
REGULAR WAGES 6,996,500$ 722,100$ 309,000$ 395,800$ 8,423,400
PART-TIME WAGES 658,700 - - - 658,700
ON CALL 17,800 13,800 - 2,800 34,400
OVERTIME 731,091 59,200 15,500 8,500 814,291
LONGEVITY 50,235 7,100 3,100 1,800 62,235
TOTAL COMPENSATION 8,454,326 802,200 327,600 408,900 9,993,026
HEALTH & DENTAL 1,072,800 151,800 59,500 61,700 1,345,800
TMRS 1,091,900 111,700 46,100 57,900 1,307,600
FICA 621,100 58,100 24,600 30,300 734,100
WORKERS COMPENSATION 93,950 12,900 13,400 1,400 121,650
ALLOWANCES 73,300 5,100 - 10,600 89,000
RETIREE BENEFITS 180,000 - - - 180,000
OTHER BENEFITS 312,100 3,400 1,800 1,700 319,000
EMPLOYEE RELATIONS 20,800 1,700 1,000 - 23,500
TOTAL BENEFITS 3,465,950 344,700 146,400 163,600 4,120,650
TOTAL PERSONNEL COSTS 11,920,276 1,146,900 474,000 572,500 14,113,676
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON - PERSONNEL COSTS
2019 BUDGET AT A GLANCE
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON - PERSONNEL COSTS
2018 ESTIMATE AT A GLANCE
23
Beginning
Balance
(Estimated)Taxes
Licenses,
Permits, Fees
& Charges for
Services Other Total
Expenditures
and Transfers
Out
Ending
Balance
General Fund 7,192,857$ 14,130,868$ 3,458,700$ 2,351,750$ 19,941,318$ 19,902,135$ 7,232,040$
Debt Service Fund 850,523 7,651,154 - 1,242,438 8,893,592 8,889,492 854,623
Water and Sewer Fund 779,995 - 7,850,000 132,000 7,982,000 7,883,888 878,107
Solid Waste Fund 555,092 - 1,752,500 8,500 1,761,000 1,821,100 494,992
Capital Project Fund 448,997 - - 2,152,968 2,152,968 2,300,000 301,965
Capital Reserve Fund 6,968 - - - - 6,968 -
Transportation Improvement Fund 1,674,544 - - 3,488,200 3,488,200 3,015,000 2,147,744
Water and Sewer Capital Fund 1,085,204 - - 920,600 920,600 920,000 1,085,804
Employee Benefit Fund 1,183,721 - - 2,652,500 2,652,500 2,716,100 1,120,121
Vehicle Replacement Fund 2,367,761 - - 682,300 682,300 206,000 2,844,061
Technology Management Fund 74,302 - - 1,621,300 1,621,300 1,557,500 138,102
Equipment Replacement Fund 2,129,145 - - 613,600 613,600 257,800 2,484,945
Parks Fund 115,143 - - 46,900 46,900 77,200 84,843
Friends of West U Parks Fund 611 - - - - 611
Court Technology Fund 11,259 - - 5,000 5,000 - 16,259
Tree Replacement Fund 260,782 - - 33,800 33,800 35,000 259,582
Court Security Fund 43,204 - - 5,100 5,100 8,750 39,554
Metro Fund 80,273 - - 557,300 557,300 600,000 37,573
Police Forfeited Property Fund 27,329 - - 400 400 - 27,729
Police Training Fund 19,771 - - 300 300 - 20,071
Fire Training Fund 10,347 - - - - - 10,347
Good Neighbor Fund 4,084 - - - - 2,500 1,584
Total All Funds 18,921,911$ 21,782,022$ 13,061,200$ 16,514,956$ 51,358,178$ 50,199,433$ 20,080,657$
Sources
2019 Combined Summary of Revenues, Expenditures and Fund Balance/Retained Earnings
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON
24
GENERAL FUND 2019
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 2018 - The 2018 Budget projected a revenue total of $17.61 million,
excluding transfers to finance the General Fund’s services. Based on collections and data available
through September 13, 2018, revenues appear likely to reach $18.26 million, 3.40% or $649,577
above the 2018 Budget projections. This is primarily due to FEMA reimbursement from Hurricane
Harvey of $253,800 that was not budgeted and several parks and recreation fee categories expected
to exceed the original budget projections by $225,800. Additionally, earnings on investments
revenue are projected to come in over budget by $151,200.
Expenditures Estimated for 2018 - The original 2018 Budget appropriated $19.42 million,
including transfers out. Based on expenditures through September 13, 2018 and department
estimates to complete the year, the total actual expenditures will be below the appropriated amount
by $677,009 or 3.49%. This is primarily due to personnel vacancies throughout 2018.
Financial Position in 2018 - The City of West University Place’s General Fund is projected to
close 2018 in sound fiscal condition. The 2018 estimated ending fund balance available for
appropriations in 2018 is $6.63 million. This amount represents 33.5% of the proposed 2018
revenues.
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 2018 exceeding that
target by approximately $2.68 million.
Projected 2019 Revenues - The city’s General Fund revenues for fiscal 2019 are forecast to
increase 4.28% over 2018’s estimated revenue budget. Total 2019 revenues are expected to be
approximately $19.94 million.
Revenues from ad valorem property taxes (current tax, delinquent tax and penalty and interest) will
increase by $156,145, a 1.3% increase. The ad valorem tax rate dedicated to maintenance and
operations is proposed to increase 0.33% to $0.19277 per $100 of assessed value. Taxable value in
West University Place is estimated to increase $97.4 million or 1.64% to $6.05 billion. Values
from new construction are certified at $47.34 million. Value increases of $20.04 million on
existing property will be combined with the new construction value and an additional estimate of
$106.58 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 $1.11 million a 2.2% decrease
from 2018.
Franchise taxes are expected to provide approximately 5.4% 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.
25
GENERAL FUND 2019
Revenue sources budgeted under the Charges for Services category includes ambulance service,
alarm monitoring, parks fees, and other service related fees. Revenues from alarm monitoring are
budgeted to remain relatively consistent with the 2018 estimates; however, one of our goals for
2010 is to grow the use of our Direct Link alarm monitoring system. This service provides direct
connection to the city’s emergency dispatch, a key advantage over the private sector alarm
monitoring services. Also, in 2019 Parks and Recreation is eliminating the special facility use
permits with aquatics contractors and bringing in-house registration and payments for these classes.
Expenditures in 2019 - The 2019 Budget appropriates $19.90 million, up $479 thousand, or 2.5%
from the 2018 General Fund’s $19.42 million budget. Increase is due primarily to compensation
increases and the bringing in-house the aquatics contractor programs.
Included in the 2019 Budget are the following transfers:
Amount Transfer To Fund Purpose
$343,300 Vehicle Replacement
Fund
Provide cash basis funding for replacement vehicles.
($47,000 decrease)
$1,435,500 Technology
Management Fund
Provide operating funds for the centralization and
management of city-wide technology needs ($41,400
increase)
$575,400 Equipment
Replacement Fund
Provide cash basis funding for the purchase of high dollar
equipment routinely used by the city ($78,100 decrease)
Personnel costs, including benefits, will amount to $13.10 million, or 65.81% of the expenditure
budget, and a 3.17% increase compared to the corresponding 2018 budget. The city’s portion of
health and dental care benefit costs are projected to total $1.23 million, a 6.65% decrease as
compared to the 2018 budget. Required contributions to the Texas Municipal Retirement System
are budgeted at $1.14 million, down approximately 1%. The decrease is due to the decrease in the
contribution rate, from 13.76% to 13.03% of payroll. 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. This budget includes TMRS funding at the Full Rate
contribution. As of December 31, 2016, the most recent available valuation, the City of West
University Place is 84.49% funded.
The 2019 Budget for employee regular wages is $7.92 million, up 5.2% over the 2018 Budget. The
budget includes a 2% increase on January 1st and up to a 1.5% increase on the employee’s
anniversary date this helps keep the city aligned to the 75th percentile that was approved in the 2016
Budget.
26
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY DEPARTMENT
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REVENUES:
AD VALOREM TAXES 9,967,606$ 10,897,253$ 11,764,323$ 11,656,000$ 11,920,468$
SALES TAXES 1,051,361 1,064,672 1,136,106 1,089,050 1,110,900
FRANCHISE TAXES 1,144,256 1,159,730 1,097,700 1,104,500 1,085,500
OTHER TAXES 15,955 14,330 15,000 13,800 14,000
TOTAL TAXES 12,179,178 13,135,984 14,013,129 13,863,350 14,130,868
PERMITS, LICENSES AND FEES 482,362 542,903 525,900 569,250 527,500
CHARGES FOR SERVICES 2,638,584 2,959,471 2,464,650 2,700,300 2,931,200
FINES AND FORFEITURES 134,770 164,384 137,750 154,200 154,200
INVESTMENT EARNINGS 79,585 43,227 80,700 231,900 213,300
OTHER REVENUE 371,337 417,091 390,948 743,654 424,250
TRANSFERS IN 514,500 1,604,900 1,510,000 1,510,000 1,560,000
TOTAL REVENUES 16,400,316 18,867,961 19,123,077 19,772,654 19,941,318
EXPENDITURES BY DEPARTMENT:
ADMINISTRATION 936,592 1,209,075 1,474,450 1,360,630 1,623,685
FINANCE 1,982,695 2,217,546 2,124,550 2,024,025 2,207,500
POLICE 4,337,493 4,575,579 5,008,850 4,710,000 5,177,650
FIRE 3,282,838 3,492,944 3,574,550 3,599,050 3,589,450
PUBLIC WORKS 3,013,390 3,014,672 3,263,750 3,157,945 3,247,150
PARKS & RECREATION 3,545,655 3,597,884 3,776,400 3,693,891 4,056,700
TRANSFERS OUT 500,000 500,000 200,000 200,000 -
TOTAL EXPENDITURES 17,598,663 18,607,701 19,422,550 18,745,541 19,902,135
NET REVENUES (EXPENDITURES)(1,198,347) 260,260 (299,473) 1,027,113 39,183
BEGINNING FUND BALANCE 7,103,831 5,905,484 5,819,271 6,165,744 7,192,857
ENDING FUND BALANCE 5,905,484 6,165,744 5,519,798 7,192,857 7,232,040
ASSIGNED*210,000 119,000 119,000 123,000 127,000
RESTRICTED**387,554 403,747 275,759 439,747 439,747
UNASSIGNED FUND BALANCE 5,307,930$ 5,642,997$ 5,125,039$ 6,630,110$ 6,665,293$
* Assigned for City Manager's Contract
** Restricted for PEG fees
ADMINISTRATION
8.2%
FINANCE
11.1%
POLICE
26.0%
FIRE
18.0%
PUBLIC WORKS
16.3%
PARKS & RECREATION
20.4%
TRANSFERS OUT
0.0%
2019 BUDGET BY DEPARTMENT
27
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY ACCOUNT
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REVENUES:
AD VALOREM TAXES 9,967,606$ 10,897,253$ 11,764,323$ 11,656,000$ 11,920,468$
SALES TAXES 1,051,361 1,064,672 1,136,106 1,089,050 1,110,900
FRANCHISE TAXES 1,144,256 1,159,730 1,097,700 1,104,500 1,085,500
OTHER TAXES 15,955 14,330 15,000 13,800 14,000
TOTAL TAXES 12,179,178 13,135,984 14,013,129 13,863,350 14,130,868
PERMITS, LICENSES AND FEES 482,362 542,903 525,900 569,250 527,500
CHARGES FOR SERVICES 2,638,584 2,959,471 2,464,650 2,700,300 2,931,200
FINES AND FORFEITURES 134,770 164,384 137,750 154,200 154,200
INVESTMENT EARNINGS 79,585 43,227 80,700 231,900 213,300
OTHER REVENUE 371,337 417,091 390,948 743,654 424,250
TRANSFERS IN 514,500 1,604,900 1,510,000 1,510,000 1,560,000
TOTAL REVENUES 16,400,316$ 18,867,961$ 19,123,077$ 19,772,654$ 19,941,318$
EXPENDITURES:
REGULAR WAGES $ 6,648,462 $ 7,116,550 $ 7,524,800 $ 6,996,500 $ 7,915,500
PART-TIME WAGES 407,612 495,042 724,200 658,700 716,100
ON CALL 19,815 19,515 20,600 17,800 20,400
OVERTIME 626,567 546,957 545,800 731,091 561,400
LONGEVITY 48,826 50,833 56,300 50,235 54,200
HEALTH & DENTAL 997,403 1,102,880 1,319,500 1,072,800 1,231,750
TMRS 957,030 1,071,031 1,149,600 1,091,900 1,139,000
FICA 572,525 609,456 657,100 621,100 676,100
WORKERS COMPENSATION 84,477 88,752 106,450 93,950 96,600
ALLOWANCES 73,355 71,065 74,600 73,300 76,500
RETIREE BENEFITS 209,000 240,400 180,000 180,000 188,600
OTHER BENEFITS 343,679 382,365 311,950 312,100 391,600
EMPLOYEE RELATIONS 26,129 17,758 24,800 20,800 30,800
PERSONNEL 11,014,878 11,812,603 12,695,700 11,920,276 13,098,550
OFFICE SUPPLIES 36,254 27,722 39,900 34,600 37,100
APPREHENSION & JAILING 1,525 1,348 1,000 1,400 1,400
OPERATING SUPPLIES 196,739 194,061 233,600 225,900 235,200
FUEL 63,389 60,780 72,000 76,500 92,000
EMERGENCY GENERATOR FUEL 3,302 4,083 3,700 3,700 3,700
TREATMENT CHEMICALS 23,295 26,979 31,100 31,100 33,100
EQUIPMENT MAINTENANCE 75,172 69,287 88,500 90,600 111,600
VEHICLE MAINTENANCE 90,881 105,218 74,000 104,700 80,600
BUILDING & GROUNDS MAINTENANCE 145,801 140,952 144,500 128,000 135,400
SWIMMING POOL MAINTENANCE 118,950 75,607 79,100 79,100 78,500
DRAINAGE MAINTENANCE 12,119 8,748 20,000 35,000 25,000
STREET MAINTENANCE 77,359 103,382 90,000 110,000 103,000
TRAFFIC CONTROL MAINTENANCE 23,751 18,402 26,000 23,000 26,000
COMMUNICATION 84,858 82,110 109,300 105,700 113,300
ELECTRIC SERVICE 369,940 327,495 350,500 323,400 342,500
STREET LIGHTING - ELECTRIC SERVICE 90,122 82,520 83,800 82,600 83,800
NATURAL GAS SERVICE 20,939 22,660 26,750 23,850 26,550
CONSULTANTS 61,732 47,236 61,000 59,000 61,000
LEGAL 161,000 185,415 185,000 185,000 185,000
EQUIPMENT LEASE/RENTAL 44,640 43,311 43,400 43,200 40,700
PROFESSIONAL DUES 27,219 26,065 32,300 33,070 33,435
PUBLICATIONS 11,133 13,592 17,300 19,850 17,900
TRAVEL & TRAINING 128,150 114,052 186,100 175,200 176,600 28
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY ACCOUNT
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
MUNICIPAL COURT COLLECTION FEES (3,095) - - - -
CREDIT CARD FEES 36,197 42,747 42,200 53,200 56,900
OTHER CONTRACTED SERVICES 857,235 940,665 951,250 1,077,050 1,015,250
INSTRUCTOR FEES 368,480 448,977 411,200 473,000 729,900
TRI-SPORTS 125,000 125,000 125,000 125,000 125,000
GENERAL LIABILITY INSURANCE 9,640 9,280 15,000 10,000 12,000
ERRORS & OMISSIONS 20,986 20,231 25,000 19,000 20,000
LAW ENFORCEMENT LIABILITY 13,314 15,820 18,000 16,500 18,000
CRIME COVERAGE FIDELITY 1,667 1,673 2,400 2,100 3,000
AUTO LIABILITY 33,444 42,260 44,000 41,100 47,000
AUTO PHYSICAL DAMAGE 20,945 22,382 25,000 25,700 27,000
UNDERGROUND STORAGE LIABILITY 827 863 950 950 950
REAL & PERSONAL PROPERTY 80,625 85,754 115,000 92,000 105,000
DEDUCTIBLE (1,190) 2,584 10,000 10,000 10,000
COMMUNITY RELATIONS 28,223 80,402 47,300 44,300 56,600
BOARDS AND COMMITTEES 3,921 2,974 5,000 5,000 5,000
ELECTION EXPENSE - 9,803 13,000 13,000 15,000
BAD DEBT EXPENSE 233 65 - - -
FURNITURE & EQUIP < $5000 48,881 9,052 12,900 2,900 5,500
FURNITURE & FIXTURES - - 9,000 9,000 -
OTHER EQUIPMENT 25,723 136,434 123,400 123,795 74,900
CONSTRUCTION COSTS - 17,006 7,500 7,300 7,500
OTHER CONSTRUCTION COSTS - 16,000 42,000 42,000 26,500
TRANSFER TO FIRE SPECIAL REVENUE 206 - - - -
TRANSFER TO CAPITAL PROJECT FUND - - 200,000 200,000 -
TRANSFER TO CAPITAL RESERVE FUND 500,000 500,000 - - -
TRANSFER TO VEHICLE REPLACEMENT
FUND 336,000 331,300 390,300 390,300 343,300
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 1,342,250 1,301,100 1,394,100 1,394,100 1,435,500
TRANSFER TO EQUIPMENT REPLACEMENT
FUND 866,000 851,700 653,500 653,500 575,400
CONTINGENCY - - 45,000 - 45,000
OPERATING 6,583,785$ 6,795,098$ 6,726,850$ 6,825,265$ 6,803,585$
TOTAL EXPENDITURES 17,598,663 18,607,701$ 19,422,550$ 18,745,541$ 19,902,135$
29
AD VALOREM TAXES
59.8%
SALES TAXES
5.6%
FRANCHISE TAXES
5.4% OTHER TAXES
0.1%
PERMITS, LICENSES AND
FEES
2.6%
CHARGES FOR SERVICES
14.7%
FINES AND FORFEITURES
0.8%
INVESTMENT EARNINGS
1.1%
OTHER REVENUE
2.1%
TRANSFERS IN
7.8%
2019 PROJECTED GENERAL FUND REVENUE
PERSONNEL
77.0%
INSURANCE
0.0%
ELECTRICITY
& NATURAL
GAS
2.3%
VEHICLE
REPLACEMENT
1.7%
TECHNOLOGY
MANAGEMENT
8.4%
EQUIPMENT
REPLACEMENT
3.4%
MAINTENANCE
3.3%
FUEL
0.5%
OTHER OPERATING
0.0%
TRANSFERS
2.0% CAPITAL
0.7%
2019 GENERAL FUND EXPENDITURES BY TYPE
30
GENERAL FUND
DETAIL STATEMENT OF REVENUES
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
CURRENT YEAR PROPERTY TAXES $ 9,912,570 $ 10,840,595 $ 11,709,323 $ 11,600,000 $ 11,865,468
PRIOR YEAR PROPERTY TAXES 18,954 15,990 17,000 20,000 17,000
PENALTY AND INTEREST 36,082 40,667 38,000 36,000 38,000
AD VALOREM TAXES 9,967,606 10,897,253 11,764,323 11,656,000 11,920,468
SALES TAX 1,051,361 1,064,672 1,136,106 1,089,050 1,110,900
SALES TAXES 1,051,361 1,064,672 1,136,106 1,089,050 1,110,900
ELECTRICITY 549,808 549,889 549,700 548,500 547,500
NATURAL GAS 129,445 161,488 130,000 164,000 148,000
TELEPHONE 279,088 104,681 270,000 100,000 100,000
CABLE 149,017 309,969 148,000 292,000 290,000
TELEPHONE-PEG FEES 36,897 33,702 - - -
FRANCHISE TAXES 1,144,256 1,159,730 1,097,700 1,104,500 1,085,500
MIXED BEVERAGE TAX 15,955 14,330 15,000 13,800 14,000
OTHER TAXES 15,955 14,330 15,000 13,800 14,000
TOTAL TAXES 12,179,178 13,135,984 14,013,129 13,863,350 14,130,868
BUILDING PERMIT 145,260 196,769 200,000 220,000 200,000
PLUMBING PERMIT 55,490 61,072 55,000 70,000 65,000
HVAC PERMIT 41,540 55,105 45,000 50,000 45,000
FENCE AND SIDEWALK PERMIT 34,227 38,010 35,000 35,000 35,000
ELECTRICAL PERMIT 36,914 39,196 37,000 40,000 37,000
TREE DISPOSITION FEE 25,875 26,895 30,000 30,000 30,000
LOW IMPACT INSPECTION FEE 16,700 15,450 16,000 15,000 16,000
ALARM PERMIT 54,402 54,074 52,400 53,400 52,400
DRAINAGE PERMIT 5,780 5,893 7,000 6,500 6,500
TREE REMOVAL PERMIT 550 450 800 500 600
FIRE SPRINKLER PERMITS 3,450 1,380 2,000 3,000 3,000
PET LICENSES 2,450 2,035 2,000 2,000 2,000
ALCOHOLIC BEVERAGE PERMIT 6,850 450 3,700 3,700 -
ELECTRICAL CONTRACTOR PERMIT 10,050 6,600 - 150 -
CONTRACTOR PERMIT 42,825 39,525 40,000 40,000 35,000
PERMITS, LICENSES AND FEES 482,362 542,903 525,900 569,250 527,500
PLAN CHECKING FEE 71,094 95,177 95,000 100,000 95,000
ZPC & ZBA FEES 3,825 1,414 3,000 4,000 2,500
BUILDING STANDARDS FEE 300 250 400 400 400
RE-INSPECTION FEE - 300 - - -
PLAT REVIEW FEE 1,250 720 1,000 1,000 1,000
PREMATURE WORK FEE 103,619 75,885 85,000 70,000 75,000
AMBULANCE SERVICE 140,867 145,371 145,000 145,000 145,000
CHILD SAFETY 18,931 18,319 18,000 18,400 18,000
ALARM MONITORING 707,939 711,318 700,000 709,000 700,000
OTHER FEES AND PERMITS 16,868 17,077 15,000 21,000 15,000
SENIOR SERVICES EVENTS 65,754 75,803 49,300 65,000 65,000
RENTALS - COMMUNITY BUILDING 45,963 58,582 34,400 52,000 52,000
MEMBERSHIPS - RECREATION CENTER 205,720 216,016 198,900 216,400 208,400
DAY PASS - RECREATION CENTER 17,703 18,680 21,000 16,400 14,700
31
GENERAL FUND
DETAIL STATEMENT OF REVENUES
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
AQUATIC CLASS FEES - RECREATION CENTER 245,057 332,974 200,000 306,200 593,600
CONTRACTOR USE FEES - RECREATION CENTER 226,450 225,350 170,000 125,000 17,100
RENTALS - RECREATION CENTER (25) 25 - - -
RECREATION CENTER - SPECIAL EVENTS 250 - - - -
MEMBERSHIPS - COLONIAL PARK 148,331 151,829 152,000 170,400 170,400
DAY PASS - COLONIAL PARK 57,211 52,271 61,400 57,500 56,900
COLONIAL PARK - SPECIAL EVENTS 4,340 4,960 3,300 1,000 1,000
POOL RENTAL - COLONIAL PARK 47,529 39,174 35,600 39,400 35,400
PAVILION RENTAL - COLONIAL PARK 13,410 13,325 10,100 13,900 12,500
CONCESSIONS - COLONIAL PARK - 289 - 5,100 2,000
CONTRACTOR USE FEES - COLONIAL PARK 3,800 3,600 2,800 6,800 6,200
MISCELLANEOUS - CULT & REC 491,064 545,193 461,300 550,800 495,700
FALSE ALARM FEE (655) 7,025 250 4,000 4,000
PET IMPOUNDMENT 1,020 1,160 1,000 600 1,000
RESEARCH & COPIES 757 685 700 800 700
AUTO DECALS 212 201 200 200 200
TRANSFER FROM EMPLOYEE BENEFIT FUND - 146,500 - - 142,500
CHARGES FOR SERVICES 2,638,584 2,959,471 2,464,650 2,700,300 2,931,200
MUNICPAL COURT FINES 132,488 160,462 135,000 150,000 150,000
TRAFFIC FINES 1,782 2,747 2,000 3,000 3,000
CHILD SAFETY FEE 500 1,175 750 1,200 1,200
FINES AND FORFEITURES 134,770 164,384 137,750 154,200 154,200
EARNINGS ON INVESTMENTS 79,585 103,913 80,700 231,900 213,300
GAIN/LOSS ON INVESTMENTS - (60,685)
INVESTMENT EARNINGS 79,585 43,227 80,700 231,900 213,300
FEMA REIMBURSEMENT - - - 253,800 26,250
SOUTHSIDE PLACE 233,155 254,744 254,743 256,954 256,900
SALE OF CITY PROPERTY 6,276 1,802 - 49,400 -
NSF CHECKS 70 275 100 100 -
CASH OVER/SHORT 156 (127) - - -
MISCELLANEOUS 22,330 38,372 10,000 22,400 10,000
CYCLONE CYCLES 27,900 44,500 46,305 81,400 49,100
GOODE COMPANY 81,450 77,526 79,800 79,600 82,000
OTHER REVENUE 371,337 417,091 390,948 743,654 424,250
TRANSFER FROM WATER & SEWER FUND 204,500 1,545,500 1,250,000 1,250,000 1,250,000
TRANSFER FROM SOLID WASTE FUND 310,000 59,400 260,000 260,000 310,000
TRANSFERS IN 514,500 1,604,900 1,510,000 1,510,000 1,560,000
TOTAL REVENUE 16,400,316$ 18,867,961$ 19,123,077$ 19,772,654$ 19,941,318$
32
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, policies established by the City
Council.
ADMINISTRATION DEPARTMENT DIVISIONS
Administration – The City Manager, City Secretary, Human Resources Director and
Communications Director together with their support staff, are all compensated in the
Administration Division’s budget. The cost of printing the West University Place City
Currents is also funded in this budget. (2019 Budget $1,392,085)
City Council – Costs directly associated with the City Council; including council salaries, legal
fees and election expenditures. (2019 Budget $231,600)
ADMINISTRATION DEPARTMENT 2019 GOALS
Implement goals as set by City Council, while providing fiscal responsibility and
professional management of the City on a day-to-day basis.
To inform and engage residents, strengthen and expand the City’s reputation, and foster
community pride and cooperation through strategic and creative use of a variety of
resources, both digital and traditional.
Retain and recruit qualified employees though compensation and benefit programs that
support the Council’s “Employer of Choice” directive.
Actively encourage employees, covered spouses and retirees to participate in the city’s
wellness program.
Assist departments in the development of strong employee succession plans and
succession training, including creating opportunities for internships with local
universities.
Ensure legal adherence and proper maintenance of historical city records through the use
of electronic storage capabilities which streamline the capture, retention and appropriate
destruction of record in accordance with the City’s retention schedule.
BUDGET HIGHLIGHTS
Authorized full-time employees – 6 (2018 authorized full-time employees – 6).
Legal fees – $185,000 (2018 budget - $185,000).
Technology Management Fund charges assessed - $133,600 (2018 budget - $134,800).
Total budget - $1,623,685 (2018 total budget - $1,474,450).
33
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
Administration
Personnel 535,084$ 790,729$ 950,600$ 864,030$ 1,090,000$
Operating charges 212,579 199,005 291,250 264,050 302,085
Total 747,663 989,734 1,241,850 1,128,080 1,392,085
Council
Personnel 15,502 15,510 15,600 15,550 15,600
Operating charges 173,427 203,831 217,000 217,000 216,000
Total 188,929 219,340 232,600 232,550 231,600
Total Department 936,592$ 1,209,075$ 1,474,450$ 1,360,630$ 1,623,685$
Administration Department Staffing Schedule
2018 2019
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Administration
City Manager G50 1 1
HR Director G41 1 1 112,207 190,753
City Secretary G40 1 1 106,864 181,669
Communications Director G40 1 1 106,864 181,669
Executive Assistant G16 1 1 48,972 71,009
HR Generalist G15 1 1 41,638 60,376
Total Administration Department 6 6
ADMINISTRATION DEPARTMENT
SALARY RANGE
Determined by Council
34
Administration Division Line Item Budget
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REGULAR WAGES $ 377,958 $ 568,535 $ 675,600 $ 638,600 $ 809,900
PART-TIME WAGES 8,429 14,532 15,000 - 15,000
OVERTIME 2,777 3,285 3,500 3,600 3,500
LONGEVITY 1,555 2,485 2,800 2,030 2,200
HEALTH & DENTAL 38,806 49,383 70,100 46,000 52,800
TMRS 50,390 82,099 97,100 91,700 109,800
FICA 29,066 39,947 49,400 49,800 51,400
WORKERS COMPENSATION 808 1,194 1,450 1,300 1,300
ALLOWANCES 14,015 21,720 22,700 23,000 26,200
OTHER BENEFITS 3,255 3,741 2,950 2,400 2,900
EMPLOYEE RELATIONS 8,026 3,807 10,000 5,600 15,000
PERSONNEL 535,084 790,729 950,600 864,030 1,090,000
OFFICE SUPPLIES 6,955 5,603 7,200 7,000 7,000
COMMUNICATION 44,353 32,209 55,000 55,000 55,000
CONSULTANTS 6,786 - 5,000 3,000 5,000
EQUIPMENT LEASE/RENTAL 8,607 9,937 10,000 10,000 10,000
PROFESSIONAL DUES 7,095 7,709 7,250 7,250 7,985
PUBLICATIONS 2,027 4,009 2,000 2,000 4,500
TRAVEL & TRAINING 10,689 6,428 20,000 25,000 20,000
OTHER CONTRACTED SERVICES - - - 15,000 -
COMMUNITY RELATIONS 567 410 5,000 5,000 14,000
ELECTION EXPENSE - - - - -
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 125,500 132,700 134,800 134,800 133,600
CONTINGENCY - - 45,000 - 45,000
OPERATING 212,579 199,005 291,250 264,050 302,085
ADMINISTRATION DIVISION TOTAL 747,663$ 989,734$ 1,241,850$ 1,128,080$ 1,392,085$
ADMINISTRATION DEPARTMENT
35
City Council Division Line Item Budget
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REGULAR WAGES $ 14,400 $ 14,400 $ - $ - $ -
PART-TIME WAGES - - 14,400 14,400 14,400
FICA 1,102 1,102 1,100 1,100 1,100
WORKERS COMPENSATION - 8 100 50 100
PERSONNEL 15,502 15,510 15,600 15,550 15,600
COMMUNICATION - 23 - - -
LEGAL 161,000 185,415 185,000 185,000 185,000
PROFESSIONAL DUES 1,281 1,281 2,500 2,500 2,500
PUBLICATIONS 2,042 1,280 2,500 2,500 2,500
TRAVEL & TRAINING 6,773 2,976 9,000 9,000 6,000
COMMUNITY RELATIONS 2,330 3,052 5,000 5,000 5,000
ELECTION EXPENSE - 9,803 13,000 13,000 15,000
OPERATING 173,427 203,831 217,000 217,000 216,000
CITY COUNCIL DIVISION TOTAL 188,929$ 219,340$ 232,600$ 232,550$ 231,600$
ADMINISTRATION DEPARTMENT
36
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. (2019 Budget - $919,100)
Municipal Court – Administers the city’s municipal court. (2019 Budget - $275,050)
City-Wide – Provides for expenditures, such as insurance and utilities, which cannot be allocated
to other departments in a satisfactory way. (2019 Budget - $1,013,350)
FINANCE DEPARTMENT 2019 GOALS
∗ Continue to 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 (2018 authorized full-time employees – 5).
∗ Total budget - $2,207,500 (2018 total budget - $2,124,550).
37
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
Finance
Personnel 445,916$ 444,544$ 448,000$ 344,405$ 438,800$
Operating charges 386,283 523,910 445,600 544,720 480,300
Capital 495 - - - -
Total 832,693 968,455 893,600 889,125 919,100
Municipal Court
Personnel 223,658 251,318 249,800 234,000 256,950
Operating charges 8,087 13,052 17,500 13,750 18,100
Total 231,744 264,370 267,300 247,750 275,050
City-Wide Charges
Operating charges 918,257 984,721 963,650 887,150 1,013,350
Total 918,257 984,721 963,650 887,150 1,013,350
Total Department 1,982,695$ 2,217,546$ 2,124,550$ 2,024,025$ 2,207,500$
Finance Department Staffing Schedule
2018 2019
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Finance
Accounting
Finance Director G42 1 1 117,818 200,290
Treasurer G32 1 1 89,541 143,266
Fiscal Services Officer G22 1 1 58,859 88,288
Municipal Court
Municipal Court Clerk G17 1 1 52,400 75,981
Accounting Specialist-AP G15 1 1 41,638 60,376
Total Finance 5 5
FINANCE DEPARTMENT
SALARY RANGE
38
Finance Division Line Item Budget
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REGULAR WAGES $ 323,993 $ 309,330 $ 306,600 $ 236,700 $ 297,900
PART-TIME WAGES 6,742 20,202 23,400 14,700 23,400
OVERTIME - 162 - - -
LONGEVITY 971 387 500 105 200
HEALTH & DENTAL 34,905 32,688 38,700 34,000 43,300
TMRS 42,327 43,694 43,100 31,700 39,700
FICA 23,843 25,904 24,900 17,700 23,700
WORKERS COMPENSATION 685 698 700 500 600
ALLOWANCES 6,840 5,804 5,700 5,700 5,700
OTHER BENEFITS 2,612 1,854 1,400 900 1,300
EMPLOYEE RELATIONS 2,997 3,821 3,000 2,400 3,000
PERSONNEL 445,916 444,544 448,000 344,405 438,800
OFFICE SUPPLIES 5,224 5,209 5,000 5,000 5,000
EQUIPMENT MAINTENANCE - - 500 200 500
COMMUNICATION 1,961 1,855 2,500 1,700 2,200
EQUIPMENT LEASE/RENTAL 8,436 7,067 4,600 4,400 4,600
PROFESSIONAL DUES 2,546 1,671 1,900 1,420 1,800
PUBLICATIONS 324 2,396 400 3,700 2,500
TRAVEL & TRAINING 6,207 2,449 11,500 3,300 7,800
CREDIT CARD FEES 251 - - - -
OTHER CONTRACTED SERVICES 228,682 367,263 280,500 386,300 318,900
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 132,650 136,000 138,700 138,700 137,000
OPERATING 386,283 523,910 445,600 544,720 480,300
FURNITURE & EQUIP <$5000 495 - - - -
CAPITAL OUTLAY 495 - - - -
FINANCE DIVISION TOTAL 832,693$ 968,455$ 893,600$ 889,125$ 919,100$
FINANCE DEPARTMENT
39
Municipal Court Division Line Item Budget
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REGULAR WAGES $ 151,413 $ 149,658 $ 124,400 $ 118,900 $ 131,300
PART-TIME WAGES 14,923 31,773 61,400 55,300 61,300
OVERTIME 7,008 14,243 8,000 6,000 8,000
LONGEVITY 2,560 2,680 2,800 2,800 3,000
HEALTH & DENTAL 16,083 17,871 18,700 18,100 18,550
TMRS 16,835 19,098 18,700 18,300 18,600
FICA 13,046 14,512 14,700 13,600 15,100
WORKERS COMPENSATION 346 356 400 400 400
OTHER BENEFITS 1,443 1,126 700 600 700
PERSONNEL 223,658 251,318 249,800 234,000 256,950
OFFICE SUPPLIES 424 247 3,000 500 3,000
COMMUNICATION 192 343 1,000 300 1,000
PROFESSIONAL DUES 333 537 600 600 600
PUBLICATIONS 36 476 500 750 600
TRAVEL & TRAINING 2,676 2,975 3,500 3,000 4,000
MUNICIPAL COURT COLLECTION FEES (3,095) - - - -
CREDIT CARD FEES 20 3,811 3,900 3,600 3,900
OTHER CONTRACTED SERVICES 7,500 4,664 5,000 5,000 5,000
OPERATING 8,087 13,052 17,500 13,750 18,100
MUNICIPAL COURT DIVISION TOTAL 231,744$ 264,370$ 267,300$ 247,750$ 275,050$
FINANCE DEPARTMENT
40
City-Wide Division Budget Detail by Line Item
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
HEALTH & DENTAL $ - $ - $ 20,000 $ 2,500 $ 5,000
RETIREE BENEFITS 209,000 240,400 180,000 180,000 188,600
OTHER BENEFITS 269,234 325,000 274,500 274,500 348,300
ELECTRIC SERVICE 180,757 149,442 166,000 144,000 160,000
STREET LIGHTING - ELECTRIC SERVICE 90,122 82,520 83,800 82,600 83,800
NATURAL GAS SERVICE 1,967 2,267 2,000 2,700 2,700
GENERAL LIABILITY INSURANCE 9,640 9,280 15,000 10,000 12,000
ERRORS & OMISSIONS 20,986 20,231 25,000 19,000 20,000
CRIME COVERAGE FIDELITY 1,667 1,673 2,400 2,100 3,000
AUTO LIABILITY 33,444 42,260 44,000 41,100 47,000
AUTO PHYSICAL DAMAGE 20,945 22,382 25,000 25,700 27,000
UNDERGROUND STORAGE LIABILITY 827 863 950 950 950
REAL & PERSONAL PROPERTY 80,625 85,754 115,000 92,000 105,000
DEDUCTIBLE (1,190) 2,584 10,000 10,000 10,000
BAD DEBT EXPENSE 233 65 - - -
CITY-WIDE DIVISION TOTAL 918,257$ 984,721$ 963,650$ 887,150$ 1,013,350$
FINANCE DEPARTMENT
41
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. (2019 Budget - $4,134,650)
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. (2019 Budget - $1,043,000)
POLICE DEPARTMENT 2019 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.
* Recertify TPCA Best Practices.
POLICE DEPARTMENT BUDGET HIGHLIGHTS
* Authorized full-time employees – 38 (2018 authorized full-time employees – 38).
* Total budget - $5,177,650 (2018 total budget - $5,008,850).
42
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
Patrol
Personnel 2,713,223$ 2,858,894$ 3,167,800$ 3,000,300$ 3,258,100$
Operating charges 802,852 761,613 854,050 864,500 876,550
Capital - 111,294 - - -
Total 3,516,074 3,731,801 4,021,850 3,864,800 4,134,650
Support Services
Personnel 820,149 841,840 984,200 842,700 1,040,200
Operating charges 1,269 1,939 2,800 2,500 2,800
Total 821,418 843,778 987,000 845,200 1,043,000
Total Department 4,337,493$ 4,575,579$ 5,008,850$ 4,710,000$ 5,177,650$
Police Department Staffing Schedule
2018 2019
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Police Department
Patrol
Police Chief G42 1 1 117,818 200,290
Police Captain G33 1 1 93,823 150,116
Police Sergeant P23 5 5 76,889 103,801
Police Officer P22 19 19 60,317 81,429
Support Services
Support Services Manager G31 1 1 71,309 114,095
Administrative Assistant-PD G15 1 1 41,638 60,376
Emergency
Telecommunications Operator G15 9 9 41,638 60,376
Office Assistant- Direct Link G14 1 1 35,887 52,036
Total Police 38 38
POLICE DEPARTMENT
SALARY RANGE
43
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REGULAR WAGES $ 1,639,320 $ 1,842,191 $ 2,024,700 $ 1,938,800 $ 2,120,500
PART-TIME WAGES - - - - -
OVERTIME 352,117 227,981 245,000 245,000 245,000
LONGEVITY 9,220 10,692 12,200 11,400 12,200
HEALTH & DENTAL 242,118 277,552 341,900 290,600 328,000
TMRS 261,469 288,800 315,200 300,000 311,900
FICA 147,245 153,382 168,300 155,300 174,700
WORKERS COMPENSATION 31,930 32,922 40,500 37,000 41,200
ALLOWANCES 6,840 7,356 6,900 7,700 7,700
OTHER BENEFITS 17,845 15,358 10,600 11,000 13,400
EMPLOYEE RELATIONS 5,118 2,662 2,500 3,500 3,500
PERSONNEL 2,713,223 2,858,894 3,167,800 3,000,300 3,258,100
OFFICE SUPPLIES 7,066 8,329 8,600 8,600 8,600
APPREHENSION & JAILING 1,525 1,348 1,000 1,400 1,400
OPERATING SUPPLIES 52,727 38,867 55,000 55,000 55,000
FUEL 38,775 36,066 43,000 45,000 54,000
EQUIPMENT MAINTENANCE 243 1,447 5,000 2,300 2,300
VEHICLE MAINTENANCE 39,922 40,016 25,000 35,000 25,000
COMMUNICATION 946 724 2,000 2,000 2,000
CONSULTANTS 6,825 5,379 6,000 6,000 6,000
EQUIPMENT LEASE/RENTAL 6,857 6,229 6,000 6,300 6,300
PROFESSIONAL DUES 3,448 2,449 2,050 4,000 3,050
PUBLICATIONS 4,811 3,651 5,000 5,000 5,000
TRAVEL & TRAINING 31,416 26,175 35,000 35,000 35,000
LAW ENFORCEMENT LIABILITY 13,314 15,820 18,000 16,500 18,000
COMMUNITY RELATIONS 975 913 1,000 1,000 1,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 103,000 99,000 100,000 100,000 104,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 491,000 475,200 541,400 541,400 549,900
OPERATING 802,852 761,613 854,050 864,500 876,550
FURNITURE & EQUIP <$5000 - - - - -
OTHER EQUIPMENT - 111,294 - - -
CAPITAL - 111,294 - - -
PATROL DIVISION TOTAL 3,516,074$ 3,731,801$ 4,021,850$ 3,864,800$ 4,134,650$
POLICE DEPARTMENT
Patrol Division Line Item Budget
44
Support Services Division Line Item Budget
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REGULAR WAGES $ 496,439 $ 516,044 $ 613,200 $ 508,100 $ 649,300
ON CALL 240 - - - -
OVERTIME 103,957 86,595 80,000 93,000 80,000
LONGEVITY 4,515 4,770 5,300 5,200 5,500
HEALTH & DENTAL 79,194 96,075 130,700 107,900 149,000
TMRS 79,033 83,706 96,500 80,000 96,100
FICA 45,626 45,326 51,800 42,700 53,500
WORKERS COMPENSATION 2,030 2,263 1,300 1,100 1,300
ALLOWANCES 2,040 2,040 2,100 2,100 2,100
OTHER BENEFITS 7,076 5,021 3,300 2,600 3,400
PERSONNEL 820,149 841,840 984,200 842,700 1,040,200
TRAVEL & TRAINING 1,269 1,939 2,800 2,500 2,800
OPERATING 1,269 1,939 2,800 2,500 2,800
COMMUNICATIONS DIVISION TOTAL 821,418$ 843,778$ 987,000$ 845,200$ 1,043,000$
POLICE DEPARTMENT
45
FIRE DEPARTMENT
The Fire Department is responsible for providing Fire Protection, Emergency Medical Services
and Emergency Management services to the community.
FIRE DEPARTMENT MISSION
To protect our citizens from the ravages of fire and other disasters
To provide the highest quality emergency medical services to the sick and injured
To deliver the highest level of customer service to the community
To support and maintain a reliable, responsible, well trained and motivated workforce
FIRE DEPARTMENT DIVISION
Fire – Provides fire inspections, fire prevention, fire suppression, public education, emergency
medical service, and emergency management coordination.
FIRE DEPARTMENT 2019 GOALS
To provide superior Fire & EMS response services to the community.
To provide the highest level of customer service to the community and to other departments
within the City.
Eensure all department members receive superior Fire & EMS training, thereby continuing a
history of service excellence.
Support employee development efforts by providing management and leadership training for
all members.
Focus on reducing Fire & EMS turn-out time to maintain benchmark standards.
Support public education by offering life-saving education programs within West University
Place.
Maintain fire and life safety inspection efforts to ensure commercial occupancies are properly
maintained through the enforcement of adopted codes and ordinances.
FIRE DEPARTMENT BUDGET HIGHLIGHTS
Authorized full-time employees – 23 (2018 authorized full-time employees – 23).
Total budget - $3,589,450 (2018 total budget - $3,574,550).
46
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
Fire
Personnel 2,670,116$ 2,873,736$ 2,873,700$ 2,888,200$ 2,907,300$
Operating charges 585,724 599,404 678,550 685,550 621,750
Capital 26,998 19,805 22,300 25,300 60,400
Total 3,282,838 3,492,944 3,574,550 3,599,050 3,589,450
Total Department 3,282,838$ 3,492,944$ 3,574,550$ 3,599,050$ 3,589,450$
Fire Department Staffing Schedule
2018 2019
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Fire Department
Fire Chief G42 1 1 117,818 200,290
Fire Marshal/ Assistant
Chief G33 1 1 93,823 150,116
Fire Captain F24 3 3 93,670 111,546
Fire Lieutenant F23 3 3 89,209 106,234
Firefighter/ Paramedic F21 15 15 56,398 77,828
Total Fire Department 23 23
FIRE DEPARTMENT
SALARY RANGE
47
Fire Division Line Item Budget
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REGULAR WAGES $ 1,764,584 $ 1,872,455 $ 1,855,700 $ 1,731,100 $ 1,894,000
OVERTIME 121,901 164,185 170,000 348,400 185,000
LONGEVITY 15,619 14,241 15,200 12,700 13,300
HEALTH & DENTAL 318,776 338,245 351,200 299,200 339,000
TMRS 248,619 284,005 282,200 291,500 273,900
FICA 142,771 149,483 150,000 155,400 153,600
WORKERS COMPENSATION 24,940 25,756 29,300 27,900 25,300
ALLOWANCES 8,880 8,880 8,900 8,900 8,900
OTHER BENEFITS 20,409 14,015 8,700 10,600 11,800
EMPLOYEE RELATIONS 3,619 2,471 2,500 2,500 2,500
PERSONNEL 2,670,116 2,873,736 2,873,700 2,888,200 2,907,300
OFFICE SUPPLIES 3,445 2,031 3,000 3,000 3,000
OPERATING SUPPLIES 37,865 41,876 45,000 45,000 45,000
FUEL 7,424 8,162 10,000 10,000 12,000
EQUIPMENT MAINTENANCE 18,218 9,611 16,000 16,000 16,000
VEHICLE MAINTENANCE 31,228 44,099 35,000 42,000 42,000
COMMUNICATION 310 260 500 500 500
PROFESSIONAL DUES 4,268 4,295 4,800 4,800 4,800
PUBLICATIONS 1,305 1,385 3,500 3,500 1,500
TRAVEL & TRAINING 27,045 33,586 44,300 44,300 44,300
OTHER CONTRACTED SERVICES 34,203 34,963 34,550 34,550 39,350
COMMUNITY RELATIONS 2,708 3,335 4,000 4,000 4,000
TRANSFER TO FIRE SPECIAL REVENUE 206 - - - -
TRANSFER TO VEHICLE REPLACEMENT
FUND 159,000 158,000 219,000 219,000 168,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 196,000 210,400 214,100 214,100 222,700
TRANSFER TO EQUIPMENT REPLACEMENT
FUND 62,500 47,400 44,800 44,800 18,600
OPERATING 585,724 599,404 678,550 685,550 621,750
FURNITURE & EQUIP <$5000 1,275 - 2,900 2,900 1,500
OTHER EQUIPMENT 25,723 19,805 19,400 22,400 58,900
CAPITAL 26,998 19,805 22,300 25,300 60,400
FIRE DIVISION TOTAL 3,282,838$ 3,492,944$ 3,574,550$ 3,599,050$ 3,589,450$
FIRE DEPARTMENT
48
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 • 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. Supports the City’s Administration Office as Assistant City Manager. (2019
Budget - $356,400)
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. (2019 Budget - $555,500)
Streets & Drainage – Maintains the City’s streets and storm water drainage system. (2019
Budget -$419,700)
Facilities Management – Maintains and oversees the City’s buildings and related equipment.
(2019 Budget - $866,500)
General Services – Provides fleet maintenance service for nearly 82 vehicles and equipment,
and manages and maintains the City’s traffic control systems. (2019 Budget - $692,150)
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. (2019 Budget - $356,900)
PUBLIC WORKS DEPARTMENT 2019 GOALS
ADMINISTRATION:
∗ Continue monitoring and reporting of neighboring agencies infrastructure reconstruction
projects to minimize disruptive impact on West U.
∗ Enhance City owned property acquisitions to be ready and available to maximize their
benefit to the City (Westpark and Ruffino Hills).
∗ Identify funding sources for major equipment replacement and “pay-as-you -go” capital
improvement projects.
∗ Complete accreditation process with the American Public Works Association (APWA).
∗ Investigate grant opportunities for funding flood mitigation and prevention projects
beneficial to residents.
∗ Develop enhancements to the City Management Intern program.
49
PUBLIC WORKS DEPARTMENT 2019 GOALS (cont’d)
∗ Maintain current certifications, licenses and continuing education requirements for staff.
∗ Continue succession, employee development 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.
∗ Complete the Community Rating System application.
∗ Complete electronic retention of plans, permit and inspections.
∗ Continue review of floodplain regulations for possible changes in the building code.
STREETS & DRAINAGE:
∗ 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 & Drainage Project.
∗ Pursue grant funding to assist with construction of drainage improvements associated with
the Buffalo Speedway Reconstruction.
∗ Pursue grant funding for drainage improvements for the Shared Drainage System with
Southside Place.
∗ Complete video inspection of all primary and secondary storm sewer conduits within the
City’s drainage system associated with the Buffalo Speedway Reconstruction Project.
Perform cleaning and maintenance as found necessary.
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.
∗ Develop a reoccurring 5-year facilities assessment program to ensure preventative
maintenance programs are meeting their objectives.
∗ Complete the equipment replacement list for the preventative maintenance program.
50
PUBLIC WORKS DEPARTMENT 2019 GOALS (cont’d)
GENERAL SERVICES:
∗ Complete implementation of software fleet management program for inventory, work orders
and preventative maintenance.
∗ Strengthen relationship with the Harris County Mosquito Control Division and re-evaluate
the City’s current mosquito spraying schedule.
∗ Increase public education efforts and enforcement of vegetation maintenance over roads,
sidewalks and regulatory signs throughout the City.
∗ Review maintenance procedures for Fleet and Traffic Divisions and update the
Comprehensive Policy and Procedures Manuals as necessary.
∗ Exceed compliance with the Manual on Uniform Traffic Control Devices (MUTCD)
standards for all road and street pavement markings in the City through continual
inspections and use of high quality materials.
∗ Explore national recognition programs for the City’s Fleet and Traffic operations.
∗ Continue employee development through technical, management and leadership training
PLANNING:
∗ Review ordinances regarding parking nuisances and propose revisions where necessary and
practical.
∗ Evaluate tree preservation regulations that focus on the preservation of canopy coverage and
site conditions versus preservation of individual trees.
∗ Complete review and update to the City’s Subdivision Regulation.
∗ Develop and refine code compliance procedures for non-compliant and substandard
structures.
∗ Review possible updates to requirements for lighting, noise, fence like hedges, and
balconies/front porches.
∗ Review general ordinances for compliance with state requirements and incorporating best
practices.
PUBLIC WORKS DEPARTMENT BUDGET HIGHLIGHTS
∗ Authorized full-time employees - 18 (2018 authorized full-time employees – 18).
∗ Total budget - $3,247,150 (2018 total budget - $3,263,750).
51
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
Public Works Administration
Personnel 247,116$ 185,693$ 175,700$ 186,600$ 192,300$
Operating charges 148,359 137,635 160,000 158,400 164,100
Total 395,476 323,327 335,700 345,000 356,400
Development Services
Personnel 427,740 482,270 505,200 488,000 510,600
Operating charges 18,701 20,778 26,500 29,300 38,900
Capital - 1,280 6,000 3,500 6,000
Total 446,442 504,327 537,700 520,800 555,500
Streets & Drainage
Personnel 132,284 145,747 141,500 94,700 152,900
Operating charges 289,537 310,113 262,800 296,400 266,800
Capital - 1,461 28,000 27,895 -
Total 421,821 457,321 432,300 418,995 419,700
Facilities Maintenance
Personnel 214,681 113,355 219,200 160,700 182,300
Operating charges 579,446 558,656 590,300 587,600 657,700
Capital - 19,874 96,000 96,000 26,500
Total 794,127 691,885 905,500 844,300 866,500
General Services
Personnel 384,963 410,619 427,200 426,100 444,000
Operating charges 280,806 309,601 259,550 277,050 230,650
Capital - 17,006 23,500 23,300 17,500
Total 665,769 737,226 710,250 726,450 692,150
Planning
Personnel 211,282 219,906 229,400 195,400 239,700
Operating charges 78,473 80,680 102,900 107,000 117,200
Capital - - 10,000 - -
Total 289,756 300,586 342,300 302,400 356,900
Total Department 3,013,390$ 3,014,672$ 3,263,750$ 3,157,945$ 3,247,150$
PUBLIC WORKS DEPARTMENT
52
Public Works Staffing Schedule (General Fund)
2018 2019
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Public Works
Public Works Administration
Asst City Mgr/ Public Works Director G41 1 1 112,207 190,753
Development Services
Chief Building Official G32 1 1 89,541 143,266
Administrative Coordinator G17 1 1 52,400 75,981
Building Inspector G16 2 2 48,972 71,009
Permit Technician G14 2 2 35,887 52,036
Operations
Maintenance Worker III G15 1 1 41,638 60,376
Maintenance Worker I G12 1 1 28,313 41,054
Facilities Maintenance
Facilities Maintenance Manager G31 1 1 71,309 114,095
Facilities Maintenance Technician G15 1 1 41,638 60,376
General Services
General Services Superintendent G32 1 1 89,541 143,266
Lead Mechanic G17 1 1 52,400 75,981
Lead Traffic Technician G16 1 1 48,972 71,009
Mechanic G15 1 1 41,638 60,376
Traffic Technician G14 1 1 35,887 52,036
Planning
City Planner G32 1 1 89,541 143,266
Code Enforcement/Animal Control
Officer G15 1 1 41,638 60,376
Total Public Works 18 18
SALARY RANGE
PUBLIC WORKS DEPARTMENT
53
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REGULAR WAGES $ 187,373 $ 132,293 $ 122,400 $ 132,100 $ 137,400
OVERTIME 227 - - - -
LONGEVITY 676 745 900 800 900
HEALTH & DENTAL 7,615 11,132 11,100 10,700 11,000
TMRS 25,534 19,226 18,000 19,200 19,000
FICA 10,712 10,080 9,700 10,300 10,400
WORKERS COMPENSATION 391 308 300 300 300
ALLOWANCES 7,990 6,840 6,900 6,900 6,900
OTHER BENEFITS 1,256 825 600 500 600
EMPLOYEE RELATIONS 5,342 4,244 5,800 5,800 5,800
PERSONNEL 247,116 185,693 175,700 186,600 192,300
OFFICE SUPPLIES 5,437 1,031 4,500 4,500 4,500
OPERATING SUPPLIES 1,311 677 2,000 2,000 2,000
COMMUNICATION 87 1,202 5,000 4,000 1,000
ELECTRIC SERVICE 7,149 6,510 7,000 6,400 6,500
CONSULTANTS 31,425 29,033 35,000 35,000 35,000
EQUIPMENT LEASE/RENTAL 7,083 6,624 7,500 7,500 7,500
PROFESSIONAL DUES 864 1,193 2,000 2,000 2,000
TRAVEL & TRAINING 7,076 4,392 6,500 6,500 6,500
CREDIT CARD FEES 8,758 9,158 9,500 9,500 9,500
OTHER CONTRACTED SERVICES 25,754 21,129 20,000 20,000 16,000
COMMUNITY RELATIONS 3,415 587 1,000 1,000 1,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 50,000 56,100 60,000 60,000 72,600
OPERATING 148,359 137,635 160,000 158,400 164,100
PUBLIC WORKS ADMINISTRATION
DIVISION TOTAL 395,476$ 323,327$ 335,700$ 345,000$ 356,400$
Public Works Administration Division Line Item Budget
PUBLIC WORKS DEPARTMENT
54
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REGULAR WAGES $ 311,113 $ 346,060 $ 357,500 $ 353,000 $ 373,800
OVERTIME 6,004 6,410 3,500 4,000 4,300
LONGEVITY 2,840 3,220 3,600 3,600 4,000
HEALTH & DENTAL 34,727 43,605 57,200 45,100 44,400
TMRS 41,892 49,753 50,600 50,200 50,100
FICA 24,195 26,890 27,600 27,300 29,000
WORKERS COMPENSATION 953 999 1,200 1,000 1,000
ALLOWANCES 2,040 2,040 2,100 2,100 2,100
OTHER BENEFITS 3,941 3,293 1,900 1,700 1,900
EMPLOYEE RELATIONS 35 - - - -
PERSONNEL 427,740 482,270 505,200 488,000 510,600
OFFICE SUPPLIES 737 903 - - -
OPERATING SUPPLIES 2,251 2,855 3,200 3,000 5,100
FUEL 1,074 1,036 1,000 1,200 2,000
VEHICLE MAINTENANCE 1,071 417 1,000 2,500 1,000
COMMUNICATION 232 148 1,000 500 1,000
EQUIPMENT LEASE/RENTAL 1,357 1,358 1,800 1,800 1,800
PROFESSIONAL DUES 631 785 800 800 800
PUBLICATIONS - - 3,000 2,000 500
TRAVEL & TRAINING 5,863 5,607 6,700 6,500 6,700
OTHER CONTRACTED SERVICES 486 669 700 5,700 11,700
COMMUNITY RELATIONS - 2,000 2,300 300 3,300
TRANSFER TO VEHICLE REPLACEMENT
FUND 5,000 5,000 5,000 5,000 5,000
OPERATING 18,701 20,778 26,500 29,300 38,900
FURNITURE & EQUIP <$5000 - 1,280 - - -
OTHER EQUIPMENT - - 6,000 3,500 6,000
CAPITAL - 1,280 6,000 3,500 6,000
DEVELOPMENT SERVICES DIVISION
TOTAL 446,442$ 504,327$ 537,700$ 520,800$ 555,500$
Development Services Division Line Item Budget
PUBLIC WORKS DEPARTMENT
55
Streets & Drainage Division Line Item Budget
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REGULAR WAGES $ 76,137 $ 82,623 $ 80,100 $ 56,500 $ 90,000
ON CALL 3,000 2,820 3,300 1,900 3,300
OVERTIME 7,203 10,272 8,000 6,000 8,000
LONGEVITY 260 440 600 400 500
HEALTH & DENTAL 24,795 26,213 27,300 15,300 27,700
TMRS 11,267 13,228 12,800 8,500 13,300
FICA 6,229 6,938 6,700 4,700 7,400
WORKERS COMPENSATION 2,046 2,240 2,200 1,100 2,200
OTHER BENEFITS 1,347 974 500 300 500
PERSONNEL 132,284 145,747 141,500 94,700 152,900
OPERATING SUPPLIES 1,028 1,501 1,500 1,800 1,800
FUEL 2,440 2,208 4,000 3,000 4,000
EQUIPMENT MAINTENANCE 38 209 500 500 1,000
DRAINAGE MAINTENANCE 12,119 8,748 20,000 35,000 25,000
STREET MAINTENANCE 77,359 103,382 90,000 110,000 103,000
TRAFFIC CONTROL MAINTENANCE - - 1,000 1,000 1,000
COMMUNICATION - - 500 - -
TRAVEL & TRAINING - - 500 300 500
OTHER CONTRACTED SERVICES 9,154 5,265 15,000 15,000 15,000
COMMUNITY RELATIONS - - 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 179,400 180,800 120,800 120,800 106,500
OPERATING 289,537 310,113 262,800 296,400 266,800
OTHER EQUIPMENT - 1,461 28,000 27,895 -
CAPITAL - 1,461 28,000 27,895 -
STREETS & DRAINAGE DIVISION TOTAL 421,821$ 457,321$ 432,300$ 418,995$ 419,700$
PUBLIC WORKS DEPARTMENT
56
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REGULAR WAGES $ 137,994 $ 53,339 $ 136,900 $ 103,800 $ 118,800
ON CALL 3,240 4,740 2,800 1,500 2,800
OVERTIME 1,963 4,730 3,000 3,000 3,500
LONGEVITY 560 620 800 200 300
HEALTH & DENTAL 34,421 30,516 39,700 24,600 26,800
TMRS 18,957 8,734 19,800 14,800 16,500
FICA 10,464 7,278 10,300 7,900 9,300
WORKERS COMPENSATION 3,618 2,157 3,100 2,600 2,700
ALLOWANCES 1,955 105 2,100 900 900
OTHER BENEFITS 1,509 1,136 700 1,400 700
PERSONNEL 214,681 113,355 219,200 160,700 182,300
OFFICE SUPPLIES 113 268 - - -
OPERATING SUPPLIES 2,843 1,209 3,800 3,800 3,800
FUEL 681 671 1,000 1,300 1,000
EMERGENCY GENERATOR FUEL 3,302 4,083 3,700 3,700 3,700
EQUIPMENT MAINTENANCE 46,633 44,959 52,000 52,000 74,500
VEHICLE MAINTENANCE 5,558 904 1,000 1,000 1,000
BUILDING & GROUNDS MAINTENANCE 42,648 47,925 48,000 48,000 48,000
PROFESSIONAL DUES 455 - 500 500 500
TRAVEL & TRAINING 1,361 199 6,000 6,000 6,000
OTHER CONTRACTED SERVICES 275,851 253,138 305,000 302,000 315,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 8,000 8,000 8,000 8,000 8,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 19,500 23,300 23,000 23,000 22,800
TRANSFER TO EQUIPMENT REPLACEMENT
FUND 172,500 174,000 138,300 138,300 173,400
OPERATING 579,446 558,656 590,300 587,600 657,700
OTHER EQUIPMENT - 3,874 54,000 54,000 -
OTHER CONSTRUCTION COSTS - 16,000 42,000 42,000 26,500
CAPITAL - 19,874 96,000 96,000 26,500
FACILITY MAINTENANCE TOTAL 794,127$ 691,885$ 905,500$ 844,300$ 866,500$
Facility Maintenance Division Line Item Budget
PUBLIC WORKS DEPARTMENT
57
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REGULAR WAGES $ 250,154 $ 270,390 $ 280,800 $ 278,800 $ 296,400
ON CALL 10,800 9,975 11,000 11,400 11,000
OVERTIME 7,780 8,579 6,000 8,000 7,000
LONGEVITY 2,280 2,710 3,000 3,100 3,400
HEALTH & DENTAL 43,031 48,285 52,900 50,500 52,000
TMRS 36,112 40,236 41,400 42,300 41,700
FICA 20,313 21,594 22,300 22,500 23,500
WORKERS COMPENSATION 4,973 5,492 6,200 5,900 5,400
ALLOWANCES 6,555 856 2,100 2,100 2,100
OTHER BENEFITS 2,966 2,502 1,500 1,500 1,500
PERSONNEL 384,963 410,619 427,200 426,100 444,000
OFFICE SUPPLIES 247 539 - - -
OPERATING SUPPLIES 3,610 8,858 8,200 8,200 11,000
FUEL 5,841 5,764 6,000 8,000 9,000
EQUIPMENT MAINTENANCE 3,195 1,599 3,500 9,000 6,500
VEHICLE MAINTENANCE 10,092 16,334 9,000 9,000 7,000
TRAFFIC CONTROL MAINTENANCE 23,751 18,402 25,000 22,000 25,000
COMMUNICATION - - - - -
ELECTRIC SERVICE 4,678 4,653 4,500 5,000 5,000
NATURAL GAS SERVICE 667 691 750 850 850
EQUIPMENT LEASE/RENTAL 276 232 400 400 400
PROFESSIONAL DUES 1,133 1,949 3,900 3,300 3,400
PUBLICATIONS 395 395 400 400 800
TRAVEL & TRAINING 6,096 7,258 12,000 10,000 10,000
OTHER CONTRACTED SERVICES 43,606 19,306 33,000 47,000 36,000
COMMUNITY RELATIONS 1,018 50,021 2,000 3,000 2,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 31,000 31,000 28,000 28,000 28,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 32,500 28,900 27,500 27,500 30,000
TRANSFER TO EQUIPMENT REPLACEMENT
FUND 112,700 113,700 95,400 95,400 55,700
OPERATING 280,806 309,601 259,550 277,050 230,650
OTHER EQUIPMENT - - 16,000 16,000 10,000
CONSTRUCTION COSTS - 17,006 7,500 7,300 7,500
CAPITAL - 17,006 23,500 23,300 17,500
GENERAL SERVICES DIVISION TOTAL 665,769$ 737,226$ 710,250$ 726,450$ 692,150$
General Services Division Line Item Budget
PUBLIC WORKS DEPARTMENT
58
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REGULAR WAGES $ 159,279 $ 164,127 $ 171,600 $ 144,700 $ 181,300
OVERTIME 450 754 1,000 500 1,000
LONGEVITY 1,570 1,690 1,900 1,900 2,000
HEALTH & DENTAL 13,272 14,353 15,000 14,500 14,900
TMRS 21,141 23,096 24,300 20,400 24,200
FICA 12,277 12,754 13,400 11,000 14,100
WORKERS COMPENSATION 469 476 500 500 500
ALLOWANCES 1,200 1,376 1,200 1,200 1,200
OTHER BENEFITS 1,623 1,281 500 700 500
PERSONNEL 211,282 219,906 229,400 195,400 239,700
OFFICE SUPPLIES 272 63 - - -
OPERATING SUPPLIES 2,954 2,774 3,400 2,500 2,200
FUEL 2,189 1,717 2,000 2,000 3,000
VEHICLE MAINTENANCE 1,308 695 1,000 1,200 1,200
COMMUNICATION 1,329 4,616 5,000 5,000 4,000
ELECTRIC SERVICE - - - - -
CONSULTANTS 16,696 12,825 15,000 15,000 15,000
PROFESSIONAL DUES 743 780 1,000 1,000 1,000
PUBLICATIONS 192 - - - -
TRAVEL & TRAINING 292 1,951 4,700 3,500 4,700
OTHER CONTRACTED SERVICES 47,463 48,600 62,000 70,000 78,000
COMMUNITY RELATIONS 35 1,360 3,500 1,500 2,800
TRANSFER TO VEHICLE REPLACEMENT
FUND 5,000 5,300 5,300 5,300 5,300
OPERATING 78,473 80,680 102,900 107,000 117,200
FURNITURE & EQUIP <$5000 - - 10,000 - -
CAPITAL - - 10,000 - -
PLANNING DIVISION TOTAL 289,756$ 300,586$ 342,300$ 302,400$ 356,900$
Planning Division Line Item Budget
PUBLIC WORKS DEPARTMENT
59
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. (2019
Budget - $580,100).
Senior Services – Provides transportation, leisure and social services for the senior citizens of
West University Place. (2019 Budget - $396,700).
Recreation Center – Operation of the pool and recreation facilities at the West University
Place Recreation Center and special events. (2019 Budget - $1,949,600).
Parks Maintenance – Maintains the city’s parks and landscaping. (2019 Budget - $609,800).
Colonial Park Pool – Operation of the pool at Colonial Park. (2019 Budget - $520,500).
PARKS AND RECREATION DEPARTMENT 2019 GOALS
∗ Begin implementation of updated Park Redevelopment Program (Parks and Open Space
Master Plan).
∗ Generate $1,600,000 in revenue in 2019 through fee-based leisure program offerings,
recreational facilities membership sales, Friends fundraising efforts and facility rentals.
∗ Plan events and activities for the Colonial Park Pool and West U Recreation Center 10
year anniversaries in 2020; including selection and retrofitting of new water features for
Colonial Park Pool.
∗ Work with the Communications Director to establish uniform marketing protocols to
enhance information and increase program/event attendance and awareness.
∗ Improve the online experience for customers, making online registration/reservations
more user-friendly and making online information easier to locate.
∗ Work in concert with the Recycling and Solid Waste Reduction Board to create
consistency with recycling collection points and install new waste and recycling
receptacles in parks and PARD facilities.
60
PARKS AND RECREATION DEPARTMENT 2019 GOALS (CONT.)
∗ Update landscaping specifications to enhance the appearance of the city’s public spaces.
∗ Increase Baby Boomer participation in in Senior Services by offering more vigorous
physical activities, classes and adventure opportunities, and by tailoring marketing efforts
to appeal to this demographic.
∗ 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 utilizing the Parks, Senior and Friends Boards and subcommittees to assist staff
in 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.
∗ Work with the Friends of West U Parks to develop lifespan guidelines for donated items
such as trees, pavers, benches, drinking fountains, picnic tables, etc.
∗ Continue partnering with the Friends of West University Place Parks in facilitating the
following fundraising projects:
• Fathers & Flashlights
• Park Lovers’ Ball
• Park Paver Program
PARKS AND RECREATION DEPARTMENT BUDGET HIGHLIGHTS
∗ Authorized full-time employees - 12 (2018 authorized full-time employees - 12).
∗ Total budget - $4,056,700 (2018 total budget - $3,776,400).
61
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
P&R Administration
Personnel 396,003$ 415,128$ 382,800$ 364,700$ 365,600$
Operating charges 227,657 223,950 225,900 222,200 212,300
Capital - - 9,000 9,000 2,200
Total 623,661 639,078 617,700 595,900 580,100
Senior Services
Personnel 208,007 221,878 235,800 227,700 241,200
Operating charges 126,373 142,800 145,400 146,600 155,500
Total 334,380 364,678 381,200 374,300 396,700
Recreation Center
Personnel 552,143 616,498 781,000 735,600 782,800
Operating charges 865,597 868,832 839,900 901,400 1,166,800
Capital 25,959 5,171 - - -
Total 1,443,698 1,490,501 1,620,900 1,637,000 1,949,600
Parks Maintenance
Personnel 189,728 192,092 215,200 202,700 218,800
Operating charges 406,886 401,704 409,100 380,000 391,000
Total 596,614 593,795 624,300 582,700 609,800
Colonial Park
Personnel 149,048 167,446 218,500 191,891 219,500
Operating charges 379,412 339,785 313,800 312,100 299,200
Capital 18,843 2,601 - - 1,800
Total 547,303 509,832 532,300 503,991 520,500
Total Department 3,545,655$ 3,597,884$ 3,776,400$ 3,693,891$ 4,056,700$
Parks and Recreation Department Staffing Schedule
2018 2019
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Parks and Recreation
Community Building
Parks and Recreation Director G41 1 1 112,207 190,753
Administrative Manager G31 1 1 71,309 114,095
Executive Director FWUP G23A 1 1 46,351 69,527
Senior Services
Senior Services Manager G23 1 1 61,802 92,703
Program Specialist-Sr. Services G15 1 1 41,638 60,376
Recreation Center
Recreation Manager G31 1 1 71,309 114,095
Assistant Recreation Manager G22 1 1 58,859 88,288
Program Specialist- Aquatics &
Recreation G17 1 2 52,400 75,981
Program Specialist- Recreation G16 1 0 48,972 71,009
Parks Maintenance
Park Maintenance Manager G31 1 1 71,309 114,095
Parks Technician G12 2 2 28,313 41,054
Total Parks and Recreation
Department 12 12
PARKS & RECREATION DEPARTMENT
SALARY RANGE
62
Parks and Recreation Administration Division Line Item Budget
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REGULAR WAGES $ 285,543 $ 302,420 $ 259,900 $ 256,400 $ 257,300
LONGEVITY 2,910 2,478 2,400 3,100 3,300
HEALTH & DENTAL 35,950 33,584 53,000 36,900 38,600
TMRS 38,683 43,008 37,300 37,700 35,200
FICA 19,897 22,828 19,600 19,200 19,600
WORKERS COMPENSATION 597 618 600 600 500
ALLOWANCES 8,880 7,859 7,700 8,700 8,900
OTHER BENEFITS 2,600 1,580 1,300 1,100 1,200
EMPLOYEE RELATIONS 943 753 1,000 1,000 1,000
PERSONNEL 396,003 415,128 382,800 364,700 365,600
OFFICE SUPPLIES 1,008 956 1,000 1,000 1,000
OPERATING SUPPLIES 2,742 2,652 6,400 6,000 3,000
SWIMMING POOL MAINTENANCE 150 6,621 - - -
COMMUNICATION 24,008 25,985 24,900 24,000 25,800
ELECTRIC SERVICE 11,653 10,523 11,000 11,000 11,000
NATURAL GAS SERVICE 1,558 1,147 2,000 1,600 2,000
EQUIPMENT LEASE/RENTAL 3,583 3,550 4,000 4,000 4,000
PROFESSIONAL DUES 3,053 2,247 3,000 3,000 3,000
TRAVEL & TRAINING 4,969 4,832 6,100 4,100 6,100
TRI-SPORTS 125,000 125,000 125,000 125,000 125,000
COMMUNITY RELATIONS 3,633 4,338 4,500 4,500 4,500
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 46,300 36,100 38,000 38,000 26,900
OPERATING 227,657 223,950 225,900 222,200 212,300
FURNITURE & EQUIP <$5000 - - - - 2,200
FURNITURE & FIXTURES - - 9,000 9,000 -
CAPITAL - - 9,000 9,000 2,200
PARKS AND RECREATION
ADMINISTRATION DIVISION TOTAL 623,661$ 639,078$ 617,700$ 595,900$ 580,100$
PARKS AND RECREATION DEPARTMENT
63
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REGULAR WAGES $ 124,102 $ 128,040 $ 131,600 $ 130,800 $ 139,800
PART-TIME WAGES 33,693 40,354 48,000 46,000 48,000
OVERTIME 1,212 1,388 1,400 1,400 1,400
LONGEVITY 1,420 1,540 1,700 1,200 1,500
HEALTH & DENTAL 16,703 17,050 18,700 15,000 15,400
TMRS 16,488 18,008 18,600 18,300 18,600
FICA 11,812 12,793 13,700 13,400 14,500
WORKERS COMPENSATION 811 1,550 1,400 1,000 1,300
OTHER BENEFITS 1,715 1,153 700 600 700
EMPLOYEE RELATIONS 50 - - - -
PERSONNEL 208,007 221,878 235,800 227,700 241,200
OFFICE SUPPLIES 1,013 530 1,000 1,000 1,000
OPERATING SUPPLIES 2,252 3,325 3,000 3,000 3,000
FUEL 1,384 1,363 1,000 2,000 2,000
EQUIPMENT MAINTENANCE - 128 - - -
VEHICLE MAINTENANCE 1,494 375 1,000 1,000 1,000
COMMUNICATION 10,254 12,225 9,400 9,400 12,000
EQUIPMENT LEASE/RENTAL 1,314 1,374 1,300 1,300 1,300
PROFESSIONAL DUES 170 170 300 300 300
TRAVEL & TRAINING 1,310 1,019 1,700 1,700 1,700
CREDIT CARD FEES 2,504 2,788 3,200 3,400 3,700
INSTRUCTOR FEES 34,214 42,144 44,500 44,500 44,500
COMMUNITY RELATIONS 13,542 14,385 18,000 18,000 18,000
BOARDS AND COMMITTEES 3,921 2,974 5,000 5,000 5,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 9,000 9,000 9,000 9,000 9,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 38,500 46,200 42,600 42,600 49,800
TRANSFER TO EQUIPMENT REPLACEMENT
FUND 5,500 4,800 4,400 4,400 3,200
OPERATING 126,373 142,800 145,400 146,600 155,500
SENIOR SERVICES DIVISION TOTAL 334,380$ 364,678$ 381,200$ 374,300$ 396,700$
Senior Services Division Line Item Budget
PARKS AND RECREATION DEPARTMENT
64
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REGULAR WAGES $ 231,172 $ 250,325 $ 251,000 $ 238,600 $ 278,400
PART-TIME WAGES 204,293 229,716 356,500 347,300 347,300
ON CALL 1,035 885 1,700 1,200 1,500
OVERTIME 8,776 11,120 12,900 10,000 12,700
LONGEVITY 1,460 1,705 2,000 1,300 1,500
HEALTH & DENTAL 27,322 35,110 38,300 30,900 30,200
TMRS 32,065 37,289 54,600 49,800 51,500
FICA 33,815 37,301 47,500 46,100 48,800
WORKERS COMPENSATION 5,199 6,653 11,100 6,400 6,600
ALLOWANCES 4,080 4,150 4,100 3,000 2,900
OTHER BENEFITS 2,926 2,244 1,300 1,000 1,400
PERSONNEL 552,143 616,498 781,000 735,600 782,800
OFFICE SUPPLIES 2,946 1,272 4,300 2,500 2,500
OPERATING SUPPLIES 55,000 54,073 64,100 57,600 65,700
TREATMENT CHEMICALS 10,835 9,144 13,600 13,600 14,600
EQUIPMENT MAINTENANCE 4,147 9,786 8,200 8,100 8,100
SWIMMING POOL MAINTENANCE 42,804 26,328 25,500 25,500 25,500
COMMUNICATION 961 1,864 1,700 2,500 5,500
ELECTRIC SERVICE 100,518 96,691 97,000 97,000 97,000
NATURAL GAS SERVICE 16,109 17,916 20,000 18,000 20,000
EQUIPMENT LEASE/RENTAL 6,618 6,564 7,000 7,000 4,400
PROFESSIONAL DUES 1,200 999 1,700 1,600 1,700
TRAVEL & TRAINING 10,421 9,143 11,000 11,000 10,000
CREDIT CARD FEES 22,073 24,519 23,100 32,500 35,600
INSTRUCTOR FEES 334,266 406,833 366,700 428,500 685,400
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 129,100 85,500 98,400 98,400 104,000
TRANSFER TO EQUIPMENT REPLACEMENT
FUND 128,600 118,200 97,600 97,600 86,800
CONTINGENCY - - - - -
OPERATING 865,597 868,832 839,900 901,400 1,166,800
FURNITURE & EQUIP <$5000 25,959 5,171 - - -
CAPITAL 25,959 5,171 - - -
RECREATION CENTER DIVISION TOTAL 1,443,698$ 1,490,501$ 1,620,900$ 1,637,000$ 1,949,600$
Recreation Center Division Line Item Budget
PARKS AND RECREATION DEPARTMENT
65
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REGULAR WAGES $ 117,487 $ 112,488 $ 132,800 $ 129,600 $ 139,400
PART-TIME WAGES 3,678 7,858 6,000 6,000 6,000
ON CALL 1,500 1,095 1,800 1,800 1,800
OVERTIME 5,191 6,746 3,500 2,000 2,000
LONGEVITY 410 430 600 400 400
HEALTH & DENTAL 29,685 31,215 35,000 31,000 35,100
TMRS 16,218 17,051 19,400 17,500 18,900
FICA 9,559 9,642 10,800 10,300 11,000
WORKERS COMPENSATION 2,038 2,263 2,400 2,400 2,500
ALLOWANCES 2,040 2,040 2,100 1,000 900
OTHER BENEFITS 1,922 1,263 800 700 800
PERSONNEL 189,728 192,092 215,200 202,700 218,800
OFFICE SUPPLIES 84 229 300 300 300
OPERATING SUPPLIES 5,167 3,911 4,100 4,100 4,100
FUEL 3,582 3,793 4,000 4,000 5,000
EQUIPMENT MAINTENANCE 699 1,111 1,300 1,000 1,200
VEHICLE MAINTENANCE 208 2,379 1,000 13,000 2,400
BUILDING & GROUNDS MAINTENANCE 103,153 93,027 96,500 80,000 87,400
ELECTRIC SERVICE 18,947 14,162 18,000 14,000 16,000
TRAVEL & TRAINING 4,600 3,125 4,800 3,500 4,500
OTHER CONTRACTED SERVICES 184,535 185,668 195,500 176,500 180,300
FURNITURE & EQUIP <$5000 2,310 - - - -
TRANSFER TO VEHICLE REPLACEMENT
FUND 8,000 8,000 8,000 8,000 8,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 16,200 20,000 18,400 18,400 23,700
TRANSFER TO EQUIPMENT REPLACEMENT
FUND 59,400 66,300 57,200 57,200 58,100
OPERATING 406,886 401,704 409,100 380,000 391,000
PARKS MAINTENANCE DIVISION TOTAL 596,614$ 593,795$ 624,300$ 582,700$ 609,800$
Parks Maintenance Division Line Item Budget
PARKS AND RECREATION DEPARTMENT
66
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REGULAR WAGES $ - $ 1,830 $ - $ - $ -
PART-TIME WAGES 135,853 150,607 199,500 175,000 200,700
OVERTIME - 506 - 191 -
FICA 10,553 11,703 15,300 12,800 15,400
WORKERS COMPENSATION 2,642 2,800 3,700 3,900 3,400
PERSONNEL 149,048 167,446 218,500 191,891 219,500
OFFICE SUPPLIES 1,282 514 2,000 1,200 1,200
OPERATING SUPPLIES 26,989 31,481 33,900 33,900 33,500
TREATMENT CHEMICALS 12,460 17,835 17,500 17,500 18,500
EQUIPMENT MAINTENANCE 1,999 438 1,500 1,500 1,500
SWIMMING POOL MAINTENANCE 75,996 42,659 53,600 53,600 53,000
COMMUNICATION 225 655 800 800 3,300
ELECTRIC SERVICE 46,239 45,514 47,000 46,000 47,000
NATURAL GAS SERVICE 637 639 2,000 700 1,000
EQUIPMENT LEASE/RENTAL 507 377 800 500 400
TRAVEL & TRAINING 86 - - - -
CREDIT CARD FEES 2,591 2,472 2,500 4,200 4,200
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 65,000 50,700 57,200 57,200 62,500
TRANSFER TO EQUIPMENT REPLACEMENT
FUND 145,400 146,500 95,000 95,000 73,100
OPERATING 379,412 339,785 313,800 312,100 299,200
FURNITURE & EQUIP < $5000 18,843 2,601 - - 1,800
CAPITAL 18,843 2,601 - - 1,800
COLONIAL PARK DIVISION TOTAL 547,303$ 509,832$ 532,300$ 503,991$ 520,500$
PARKS AND RECREATION DEPARTMENT
Colonial Park Division Line Item Budget
67
Transfers
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
TRANSFER FROM WATER & SEWER FUND 204,500 1,545,500 1,250,000 1,250,000 1,250,000
TRANSFER FROM SOLID WASTE FUND 310,000 59,400 260,000 260,000 310,000
TRANSFER FROM EMPLOYEE BENEFIT FUND
- 146,500 - - 142,500
TRANSFERS IN 514,500$ 1,751,400$ 1,510,000$ 1,510,000$ 1,702,500$
TRANSFER TO CAPITAL PROJECT FUND - - 200,000 200,000 -
TRANSFER TO CAPITAL RESERVE FUND 500,000 500,000 - - -
TRANSFERS OUT 500,000$ 500,000$ 200,000$ 200,000$ -$
GENERAL FUND
68
DEBT SERVICE FUND 2019
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 2019 debt service payments requires an ad valorem tax rate of
$.12403 per $100 of assessed value in tax year 2018, a decrease of .5% or $0.00063 per $100.
In 2019, the Debt Service Fund will pay $8,889,492 of debt service, issuance costs and fiscal agent
fees, an increase of $39,459 from 2018.
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 2018 is estimated to be $6.048 billion, the
current debt limit under this provision is $302.4 million. As of December 31, 2018, the city will owe
a total of $38.37 million to bondholders for all existing outstanding principal. Of this total, the Debt
Service Fund, using property taxes, will provide $34.175 million. The funding for the remaining
$4.195 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 $8.83 million in 2019
and will significantly drop off in 2021, if no additional debt is issued, when the outstanding bonds
issued prior to 2009 are retired. During the recent period of historically low interest rates, the city
continued to refund all bonds that are available for refunding, significantly reducing interest that the
city had to pay. With most outstanding bonds at interest rates close to the current market, no future
refundings are anticipated.
69
DEBT SERVICE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REVENUES:
CURRENT YEAR PROPERTY TAXES 8,038,915$ 7,645,144$ 7,597,488$ 7,533,794$ 7,634,454$
PRIOR YEAR PROPERTY TAXES 16,110 20,210 15,600 17,899 16,700
PENALTY AND INTEREST 29,593 31,389 33,300 26,248 32,500
EARNINGS ON INVESTMENTS 5,675 7,214 3,400 15,000 13,900
TRANSFER FROM WATER & SEWER FUND 1,193,563 1,193,554 1,200,246 1,200,246 1,196,038
GENERAL OBLIGATION BOND PROCEEDS 3,170,000 9,965,000 - - -
REVENUE BOND PROCEEDS - - - - -
TOTAL REVENUES 12,453,856 18,862,511 8,850,034 8,793,187 8,893,592
EXPENDITURES:
BOND PRINCIPAL 7,370,000 7,485,000 7,770,000 7,770,000 7,910,000
INTEREST ON BONDS 1,533,334 1,422,468 1,063,783 1,063,783 920,492
FISCAL AGENT FEES 11,650 4,000 16,250 9,000 9,000
ISSUANCE COSTS 43,923 82,050 - - 50,000
TRANSFER TO WATER & SEWER FUND 3,045,819 - - - -
PAYMENT TO REFUNDED BOND ESCROW 102,688 9,881,593 - - -
TOTAL EXPENDITURES 12,107,414 18,875,110 8,850,033 8,842,783 8,889,492
NET REVENUES 346,442 (12,599) 1 (49,596) 4,100
BEGINNING BALANCE 566,276 912,718 900,119 900,119 850,523
ENDING BALANCE 912,718 900,119 900,120 850,523 854,623
70
Principal Principal
Amount Outstanding Outstanding
Series Obligation of Issue January 1, 2019 Principal Interest Total December 31, 2019
2009 Permanent Improvement &
Refunding 11,740,000 4,055,000 455,000 159,200 614,200 3,600,000
2009 Certificates of Obligation 1,295,000 970,000 50,000 40,381 90,381 920,000
2010 Permanent Improvement 5,000,000 2,235,000 100,000 77,475 177,475 2,135,000
2010 Permanent Improvement
Refunding 11,145,000 3,700,000 1,215,000 105,225 1,320,225 2,485,000
2010 Certificates of Obligation 6,900,000 3,005,000 100,000 104,963 204,963 2,905,000
2010A Certificates of Obligation 1,660,000 1,030,000 85,000 38,175 123,175 945,000
2011 Permanent Improvement
Refunding 4,790,000 800,000 405,000 17,925 422,925 395,000
2011 Certificates of Obligation 910,000 770,000 20,000 17,025 37,025 750,000
2012 Permanent Improvement
Refunding 8,555,000 4,835,000 1,845,000 78,250 1,923,250 2,990,000
2013 Permanent Improvement
Refunding 16,360,000 5,575,000 3,130,000 65,480 3,195,480 2,445,000
2016
General Obligation Refunding 3,170,000 1,545,000 410,000 19,363 429,363 1,135,000
2017
General Obligation Refunding 9,965,000 9,850,000 95,000 197,030 292,030 9,755,000
38,370,000$ 7,910,000$ 920,492$ 8,830,492$ 30,460,000$
CITY OF WEST UNIVERSITY PLACE
GENERAL LONG TERM DEBT
SCHEDULE OF FISCAL YEAR REQUIREMENTS
Principal & Interest
Requirements for 2019
71
Fiscal Year Principal Interest Due 2/1 Interest Due 8/1 Interest Total
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
38,370,000$ 2,227,941$ 1,726,359$ 3,954,299$ 42,324,299$
CITY OF WEST UNIVERSITY PLACE
GENERAL LONG TERM DEBT
PRINCIPAL AND INTEREST REQUIREMENTS
As of January 1, 2019
$-
$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
2019202020212022202320242025202620272028Annual Debt Service Requirements
Principal Interest
72
WATER AND SEWER FUND 2019
Summary Discussion
The Water and Sewer Fund (W&S Fund) is an enterprise fund and, like 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
2018 Financial Activity - W&S Fund gross revenues are expected to be $8.10 million, slightly
above the budget of $8.01 million, due primarily to the increase in sewer rates and increased
usage during the year.
Operating expenditures in 2018 are expected to be approximately $5.77 million, which is slightly
below 2018 Budget appropriations of $5.84 million. Debt service, administrative cost and a
transfer to the Water & Sewer Capital Project Fund adds $1.20 million more to the total
expenditures. Altogether, W&S Fund 2018 expenditures are expected to total approximately
$7.88 million which is below the 2018 Budget of $7.94 million.
The 2019 Budget - The 2019 Budget anticipates total Water and Sewer Utility Fund revenues of
approximately $7.99 million which is consistent with 2018 revenues
System operations, including the Utility Billing division, are appropriated at $5.79 million,
including $1.25 million transferred to the General Fund for the administrative cost allocation.
73
WATER AND SEWER FUND 2019
The transfer to the Water & Sewer Capital Project Fund is being reinstated at $900,000 based on
the 2017 Water and Wastewater Cost of Service and Rate Design Study.
Debt service for 2019 is $1.20 million (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 2019 to
$954,137 at the final payment on February 1, 2022.
For the Future - The W&S Fund is the most difficult of all of the City’s funds to predict. Water
usage can vary dramatically with the weather. All projections and budgets are based on averages
and likely to differ considerably from actual results. Most costs also vary as revenues fluctuate,
but are generally expected to increase an average of 3% per year. While much of the system’s
delivery and collection infrastructure is new, some key components are aging dramatically: Lift
stations, elevated towers and water wells will all need major overhauls in the foreseeable future.
Anticipated rate increases from the City of Houston above 5% budgeted and increasing costs of
service could require additional rate increases to keep pace with the City of Houston’s rate
increase for treated water and other operational costs of providing service.
74
WATER AND SEWER FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REVENUES:
FEMA REIMBURSEMENT -$ -$ -$ 50,000$ -$
WATER SERVICE 4,834,127 5,021,910 4,900,000 4,980,000 4,900,000
SEWER SERVICE 2,201,119 2,398,041 2,950,000 2,900,000 2,950,000
PENALTIES 57,610 53,487 55,000 60,000 55,000
CONNECTION FEE 72,415 62,395 70,000 75,000 70,000
EARNINGS ON INVESTMENTS 77 915 185 - -
MISCELLANEOUS 7,200 9,062 6,700 7,000 7,000
TRANSFER FROM EMPLOYEE BENEFIT FUND - - 29,700 29,700 -
TOTAL REVENUE 7,172,547 7,545,810 8,011,585 8,101,700 7,982,000
EXPENDITURES BY DEPARTMENT:
DEBT SERVICE 1,834,390 1,250,528 1,200,246 1,200,246 1,196,038
FINANCE 268,769 294,674 257,850 236,842 246,800
PUBLIC WORKS 4,112,645 3,977,738 4,334,700 4,288,150 4,291,050
TRANSFER TO GENERAL FUND 204,500 1,545,500 1,250,000 1,250,000 1,250,000
TRANSFER TO WATER & SEWER CAPITAL
PROJECTS 700,000 - 900,000 900,000 900,000
TOTAL EXPENDITURES 7,120,304 7,068,441 7,942,796 7,875,238 7,883,888
NET REVENUES (EXPENDITURES)52,243 477,369 68,789 226,462 98,112
BEGINNING WORKING CAPITAL 23,920 76,163 873,521 553,533 779,995
ENDING WORKING CAPITAL 76,163$ 553,533$ 942,310$ 779,995$ 878,107$
OPERATIONS
54.4%
FINANCE
3.1%
DEBT SERVICE
15.2%
TRANSFERS
27.3%
Water & Sewer Fund
2019 Expenditures by Department
75
WATER AND SEWER FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REVENUES:
FEMA REIMBURSEMENT $ - $ - $ - $ 50,000 $ -
WATER SERVICE 4,834,127 $ 5,021,910 $ 4,900,000 $ 4,980,000 $ 4,900,000
SEWER SERVICE 2,201,119 2,398,041 2,950,000 2,900,000 2,950,000
PENALTIES 57,610 53,487 55,000 60,000 55,000
CONNECTION FEE 72,415 62,395 70,000 75,000 70,000
EARNINGS ON INVESTMENTS 77 915 185 - -
MISCELLANEOUS 7,200 9,062 6,700 7,000 7,000
TRANSFER FROM EMPLOYEE BENEFIT FUND - - 29,700 29,700 -
TOTAL REVENUE 7,172,547 7,545,810 8,011,585 8,101,700 7,982,000
EXPENDITURES:
REGULAR WAGES 773,460 734,995 745,200 722,100 743,500
PART-TIME WAGES - - - - -
ON CALL 13,215 13,125 13,800 13,800 13,800
OVERTIME 63,828 73,443 80,000 59,200 80,000
LONGEVITY 8,430 8,015 8,800 7,100 7,800
HEALTH & DENTAL 147,830 139,644 150,700 151,800 158,050
TMRS 112,553 115,461 117,700 111,700 110,900
FICA 62,925 60,611 62,600 58,100 61,700
WORKERS COMPENSATION 11,560 12,804 11,600 12,900 11,700
ALLOWANCES 6,120 6,913 6,200 5,100 5,000
OTHER BENEFITS 10,065 6,784 3,900 3,400 3,800
EMPLOYEE RELATIONS 690 1,305 1,700 1,700 2,500
OFFICE SUPPLIES 2,291 1,657 2,100 1,700 1,800
OPERATING SUPPLIES 23,400 22,720 20,000 20,000 20,000
FUEL 11,358 9,846 13,000 13,000 14,000
TREATMENT CHEMICALS 87,329 87,255 104,000 104,000 120,000
EQUIPMENT MAINTENANCE 35,641 31,517 28,000 28,000 27,000
VEHICLE MAINTENANCE 18,159 19,012 15,000 18,000 15,000
BUILDING & GROUNDS MAINTENANCE 31,990 30,534 65,000 65,000 51,000
WATER SYSTEM MAINTENANCE 111,246 115,612 160,000 160,000 160,000
SEWER SYSTEM MAINTENANCE 143,783 166,735 145,000 145,000 151,000
COMMUNICATION 74 22 400 400 400
ELECTRIC SERVICE 464,154 400,641 450,000 430,000 450,000
SURFACE WATER 1,548,013 1,460,902 1,500,000 1,500,000 1,500,000
NATURAL GAS SERVICE 270 301 300 350 350
EQUIPMENT LEASE/RENTAL 5,463 6,397 5,350 4,602 5,350
PROFESSIONAL DUES 1,690 2,478 2,700 2,700 2,700
PUBLICATIONS 65 - - - -
TRAVEL & TRAINING 24,362 10,862 35,000 34,000 35,500
SLUDGE REMOVAL 39,825 42,550 55,000 55,000 55,000
CREDIT CARD FEES 27,359 36,333 38,800 34,800 38,300
OTHER CONTRACTED SERVICES 284,474 308,019 312,000 324,540 315,900
COMMUNITY RELATIONS 7,699 10,178 20,000 20,000 20,000
FURNITURE & EQUIP <$5000 - 1,884 2,000 300 500
OTHER EQUIPMENT 20,970 9,535 83,000 83,000 42,500
OTHER CONSTRUCTION COSTS - - 115,000 115,000 85,000
CAPITAL PURCHASES RECLASSIFIED AS ASSET 64,620 124,820
BAD DEBT EXPENSE 8,114 2,801 - - -
BOND PRINCIPAL 695,000 - - - -
INTEREST ON BONDS (54,173) 54,173 - - -
ISSUANCE COSTS - - - - -
76
WATER AND SEWER FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
TRANSFER TO DEBT SERVICE FUND 1,193,563 1,193,554 1,200,246 1,200,246 1,196,038
TRANSFER TO GENERAL FUND 204,500 1,545,500 1,250,000 1,250,000 1,250,000
TRANSFER TO WATER & SEWER CAPITAL
PROJECTS 700,000 - 900,000 900,000 900,000
TRANSFER TO VEHICLE REPLACEMENT FUND 79,000 76,000 87,000 87,000 90,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 137,500 123,500 131,700 131,700 137,800
TOTAL EXPENDITURES 7,128,418 7,068,441 7,942,796 7,875,238 7,883,888
NET REVENUES (EXPENDITURES)44,130 477,369 68,789 226,462 98,112
BEGINNING FUND BALANCE 23,920 68,050 873,521 545,418 771,880
ENDING FUND BALANCE 68,050$ 545,418$ 942,310$ 771,880$ 869,992$
PERSONNEL
15.21%
EQUIPMENT, VEHICLE,
BUILDING & GROUNDS
MAINTENANCE
1.18%
WATER SYSTEM
MAINTENANCE
2.03%
SEWER SYSTEM
MAINTENANCE
1.92%
ELECTRIC SERVICE
5.71%
SURFACE WATER
19.03%
DEBT SERVICE
15.17%
TRANSFER TO GENERAL
FUND
15.86%
TRANSFER TO W&S
CAPITAL RESERVE
FUND
11.42%
VEHICLE
REPLACEMENT
1.11%
TECHNOLOGY
MANAGEMENT
1.75% OTHER
OPERATING
9.61%
77
Fiscal Year Principal *
Interest Due 2/1
*
Interest Due 8/1
*Interest Total
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
4,195,000$ 145,458$ 88,320$ 233,778$ 4,428,778$
CITY OF WEST UNIVERSITY PLACE
WATER & SEWER DEBT SERVICE
PRINCIPAL AND INTEREST REQUIREMENTS
As of January 1, 2019
* Includes amount transferred to General Debt Service Fund for W&S portion of 2010
Permanent Improvement Refunding Bonds and 2016 GO Refunding Bonds.
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
2019202020212022Annual Debt Service Requirements
Principal Interest
78
Principal Principal
Amount Outstanding Outstanding
Series Obligation of Issue January 1, 2019 Principal Interest Total December 31, 2019
2010 Perm Improv Refunding
Bonds (W&S Portion)*5,080,000 2,650,000 685,000 81,675 766,675 1,965,000
2016 GO Refunding Bonds (W&S
Portion)*3,170,000 1,545,000 410,000 19,363 429,363 1,135,000
4,195,000$ 1,095,000$ 101,038$ 1,196,038$ 3,100,000$
* 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 2019
79
WATER AND SEWER FUND 2019
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. (2019 Budget $246,800)
FINANCE DEPARTMENT (W&S FUND) 2019 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 (2018 authorized full-time employees – 2)
∗ Total budget - $246,800 (2018 total budget - $257,850)
80
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
Utility Billing & Customer Service
Personnel 166,901$ 179,081$ 159,400$ 133,700$ 145,250$
Operating charges 101,869 115,593 96,450 102,842 101,050
Capital - - 2,000 300 500
Total 268,769 294,674 257,850 236,842 246,800
Total Department 268,769$ 294,674$ 257,850$ 236,842$ 246,800$
Finance Department Staffing Schedule (W&S Fund)
2018 2019
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Finance - Utility Billing
Accounting/Sr. Customer
Service Rep G16 1 1 48,972 71,009
Accounting Specialist -
Utility Billing G14 1 1 35,887 52,036
Total Finance (W&S Fund)2 2
FINANCE DEPARTMENT
SALARY RANGE
81
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REGULAR WAGES $ 111,979 $ 118,097 $ 107,000 $ 88,700 $ 97,000
OVERTIME 13,054 18,693 10,000 9,200 10,000
LONGEVITY 1,010 750 800 100 200
HEALTH & DENTAL 13,250 11,074 14,900 13,500 14,550
TMRS 16,408 18,906 16,300 13,500 14,000
FICA 9,519 10,449 9,000 7,500 8,200
WORKERS COMPENSATION 244 262 300 200 200
OTHER BENEFITS 1,435 850 600 500 600
EMPLOYEE RELATIONS - - 500 500 500
PERSONNEL 166,901 179,081 159,400 133,700 145,250
OFFICE SUPPLIES - 47 500 100 200
COMMUNICATION - 22 - - -
EQUIPMENT LEASE/RENTAL 4,376 5,299 4,150 3,402 4,150
PUBLICATIONS 65 - - - -
TRAVEL & TRAINING 65 - 1,000 - 2,500
CREDIT CARD FEES 27,359 36,333 38,800 34,800 38,300
OTHER CONTRACTED SERVICES 70,004 73,892 52,000 64,540 55,900
OPERATIONS 101,869 115,593 96,450 102,842 101,050
FURNITURE & EQUIP <$5000 - - 2,000 300 500
OTHER EQUIPMENT - - - - -
CAPITAL - - 2,000 300 500
FINANCE DIVISION TOTAL 268,769$ 294,674$ 257,850$ 236,842$ 246,800$
WATER AND SEWER FUND
FINANCE DEPARTMENT
Finance Division Line Item Budget
82
WATER AND SEWER FUND 2019
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. (2019 Budget -
$4,291,050)
PUBLIC WORKS DEPARTMENT (W&S FUND) 2019 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 an engineering review of all equipment and processes at the wastewater treatment
plant and evaluate any energy or operational efficiencies/improvements that may be obtained
using changes in technology and equipment. Develop a master planning document for long
term improvements to the wastewater treatment plant.
∗ Continue implementation/development of a 5-year capital improvement plan and funding to
address the aging water and wastewater mechanical components and infrastructure.
∗ Continue replacement program which replaces iron water mains installed before 1939
utilizing city staff with the support of contractors for specialized services.
∗ Complete project to add Chlorination 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 Chlorination process optimized for
disinfection as required by recently promulgated regulations.
∗ Complete project to replace the clarifiers fixed separation equipment troughs which were
originally installed in 1982 at the wastewater treatment plant.
∗ Complete the efficiency upgrades to the aeration equipment and cleaning of the digester
basins.
PUBLIC WORKS DEPARTMENT (W&S FUND) BUDGET HIGHLIGHTS
∗ Authorized full-time employees – 11 (2018 authorized full-time employees – 11)
∗ Total operations budget - $4,291,050 (2018 total budget - $4,334,700)
∗ Purchase of surface water from the City of Houston - $1,500,000 (2018 Budget - $1,500,000)
83
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
W&S Fund Operations
Personnel 1,043,776$ 994,019$ 1,042,800$ 1,013,200$ 1,053,500$
Operating charges 2,983,279 2,847,480 3,093,900 3,076,950 3,110,050
Capital 20,970 11,419 198,000 198,000 127,500
Total 4,048,025 3,852,918 4,334,700 4,288,150 4,291,050
Total Department 4,048,025$ 3,852,918$ 4,334,700$ 4,288,150$ 4,291,050$
Public Works Department Staffing Schedule (W&S Fund)
2018 2019
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Public Works - Operations
Operations Superintendent G32 1 1 89,541 143,266
Field Services Supervisor G18 1 1 57,500 83,376
Plant Supervisor G18 1 1 57,500 83,376
Crew Leader G16 2 2 48,972 71,009
Plant Operator, Sr.G16 0 2 48,972 71,009
Plant Operator G14 3 1 35,887 52,036
Driver/Equipment Operator G14 1 1 35,887 52,036
Maintenance Worker I G12 2 2 28,313 41,054
Total Public Works (W&S Fund)11 11
PUBLIC WORKS DEPARTMENT
SALARY RANGE
84
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REGULAR WAGES $ 661,481 $ 616,898 $ 638,200 $ 633,400 $ 646,500
PART-TIME WAGES - - - - -
ON CALL 13,215 13,125 13,800 13,800 13,800
OVERTIME 50,774 54,750 70,000 50,000 70,000
LONGEVITY 7,420 7,265 8,000 7,000 7,600
HEALTH & DENTAL 134,580 128,571 135,800 138,300 143,500
TMRS 96,145 96,555 101,400 98,200 96,900
FICA 53,405 50,161 53,600 50,600 53,500
WORKERS COMPENSATION 11,316 12,542 11,300 12,700 11,500
ALLOWANCES 6,120 6,913 6,200 5,100 5,000
OTHER BENEFITS 8,630 5,934 3,300 2,900 3,200
EMPLOYEE RELATIONS 690 1,305 1,200 1,200 2,000
PERSONNEL 1,043,776 994,019 1,042,800 1,013,200 1,053,500
OFFICE SUPPLIES 2,291 1,610 1,600 1,600 1,600
OPERATING SUPPLIES 23,400 22,720 20,000 20,000 20,000
FUEL 11,358 9,846 13,000 13,000 14,000
TREATMENT CHEMICALS 87,329 87,255 104,000 104,000 120,000
EQUIPMENT MAINTENANCE 35,641 31,517 28,000 28,000 27,000
VEHICLE MAINTENANCE 18,159 19,012 15,000 18,000 15,000
BUILDING & GROUNDS MAINTENANCE 31,990 30,534 65,000 65,000 51,000
WATER SYSTEM MAINTENANCE 111,246 115,612 160,000 160,000 160,000
SEWER SYSTEM MAINTENANCE 143,783 166,735 145,000 145,000 151,000
COMMUNICATION 74 - 400 400 400
ELECTRIC SERVICE 464,154 400,641 450,000 430,000 450,000
SURFACE WATER 1,548,013 1,460,902 1,500,000 1,500,000 1,500,000
NATURAL GAS SERVICE 270 301 300 350 350
EQUIPMENT LEASE/RENTAL 1,087 1,098 1,200 1,200 1,200
PROFESSIONAL DUES 1,690 2,478 2,700 2,700 2,700
TRAVEL & TRAINING 24,297 10,862 34,000 34,000 33,000
SLUDGE REMOVAL 39,825 42,550 55,000 55,000 55,000
OTHER CONTRACTED SERVICES 214,470 234,127 260,000 260,000 260,000
COMMUNITY RELATIONS 7,699 10,178 20,000 20,000 20,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 79,000 76,000 87,000 87,000 90,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 137,500 123,500 131,700 131,700 137,800
OPERATING 2,983,279 2,847,480 3,093,900 3,076,950 3,110,050
FURNITURE & EQUIP <$5000 - 1,884 - - -
OTHER EQUIPMENT 20,970 9,535 83,000 83,000 42,500
OTHER CONSTRUCTION COSTS - - 115,000 115,000 85,000
CAPITAL 20,970 11,419 198,000 198,000 127,500
OPERATIONS DIVISION TOTAL 4,048,025$ 3,852,918$ 4,334,700$ 4,288,150$ 4,291,050$
WATER AND SEWER FUND
PUBLIC WORKS DEPARTMENT
Operations Division Line Item Budget
85
SOLID WASTE FUND 2019
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 2018 - For the year ending December 31, 2018, the Solid Waste Fund is
expected to have revenue of about $1.77 million for solid waste services.
The direct cost of providing solid waste services in 2018, excluding transfers, is expected to be
$1.50 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 $260,000 for these indirect costs, bringing estimated 2018 total costs
of service to $1.76 million.
The 2019 Budget - For the year ending December 31, 2019, the Solid Waste Fund is expected to
have revenue of about $1.76 million for solid waste services.
Total expenditures are expected to be $1.82 million with proposed changes to enhance curbside
service. This budget increases the transfer to the general fund for indirect costs to $310,000. The
Recycling Facility division remaining minimum costs were transferred to the curbside solid waste
division in 2018. Based on changes made the working capital is anticipated to be healthy and well
in excess of the 10% reserve requirement.
86
SOLID WASTE FUND 2019
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. (2019 Budget - $953,600)
Recycle Facility – Balance of costs transferred to curbside solid waste in 2018. (2019 Budget -
$0)
Curbside Recycling – Collects and recycles recyclable waste. (2019 Budget - $365,800)
Curbside Green Waste Recycling – Collects and recycles recyclable yard waste. (2019 Budget
- $191,700)
PUBLIC WORKS DEPARTMENT 2019 GOALS (SOLID WASTE FUND)
∗ Continue public education and enforcement of the City’s solid waste, recycling and yard waste
placement guidelines.
∗ Work with the Recycling and Solid Waste Reduction Board to promote recycling and reduce
contamination of recycling and yard waste.
∗ Reinforce recycling efforts with West U Little League to reduce contamination at the ball fields.
∗ Review and improve resident communication and quality control measures to minimize misses
and complaints on collection routes.
∗ Explore national recognition programs for solid waste, recycling, yard waste and/or street sweeping
operations.
∗ Explore a safety incentive program for Driver/Equipment Operators.
∗ Continue employee development through technical, management and leadership training.
PUBLIC WORKS DEPARTMENT BUDGET HIGHLIGHTS
(SOLID WASTE FUND)
∗ Authorized full-time employees – 7 (2018 authorized full-time employees – 7).
∗ Total budget - $1,821,100 (2018 total budget - $1,727,000).
∗ Fees for disposal of solid waste - $296,000 (2018 budget - $240,000).
∗ Payment to the General Fund - $310,000 (2018 budget - $260,000).
87
SOLID WASTE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REVENUES
FEMA REIMBURSEMENT -$ -$ -$ 8,064$ -$
SOLID WASTE COLLECTION 1,818,945 1,729,184 1,752,000 1,754,800 1,752,000
SOLID WASTE SPECIAL COLLECTION 180 100 1,000 500 500
SALE OF RECYCLABLES 1,278 12,876 3,000 200 -
EARNINGS ON INVESTMENTS 333 3,292 1,000 8,500 7,900
MISCELLANEOUS 787 39,881 600 600 600
TOTAL REVENUE 1,821,525 1,785,333 1,757,600 1,772,664 1,761,000
EXPENDITURES BY DIVISION
CURBSIDE SOLID WASTE 869,732 940,481 973,000 978,100 953,600
RECYCLING FACILITY 22,203 7,356 - - -
CURBSIDE RECYCLING 294,909 291,184 290,600 339,700 365,800
CURBSIDE GREEN WASTE RECYCLING 91,143 153,562 203,400 182,400 191,700
TRANSFER TO GENERAL FUND 310,000 59,400 260,000 260,000 310,000
TOTAL EXPENDITURES 1,587,987 1,451,983 1,727,000 1,760,200 1,821,100
NET REVENUES (EXPENDITURES)233,538 333,350 30,600 12,464 (60,100)
BEGINNING WORKING CAPITAL (24,260) 209,278 513,972 542,628 555,092
ENDING WORKING CAPITAL 209,278$ 542,628$ 544,572$ 555,092$ 494,992$
88
SOLID WASTE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2015 2016 2017 2018 2018 2019
REVENUES
FEMA REIMBURSEMENT $ - $ - $ - $ 8,064 $ -
SOLID WASTE COLLECTION 1,818,945 1,729,184 1,752,000 1,754,800 1,752,000
SOLID WASTE SPECIAL
COLLECTION 180 100 1,000 500 500
SALE OF RECYCLABLES 1,278 12,876 3,000 200 -
EARNINGS ON INVESTMENTS 333 3,292 1,000 8,500 7,900
RECOVERED BAD DEBT
WRITEOFFS - - - - -
MISCELLANEOUS 787 39,881 600 600 600
TOTAL REVENUE 1,821,525 1,785,333 1,757,600 1,772,664 1,761,000
EXPENDITURES
REGULAR WAGES 257,476 303,953 310,100 309,000 323,100
OVERTIME 20,562 22,006 25,000 15,500 20,500
LONGEVITY 2,315 2,530 3,400 3,100 3,600
HEALTH & DENTAL 62,371 69,005 69,600 59,500 58,200
TMRS 36,474 45,373 46,700 46,100 45,800
FICA 20,233 24,037 25,200 24,600 25,800
WORKERS COMPENSATION 10,946 12,520 13,100 13,400 12,500
OTHER BENEFITS 4,156 2,938 1,900 1,800 1,900
EMPLOYEE RELATIONS 684 1,172 1,000 1,000 1,500
EMPLOYEE TUITION - - - - -
ACCRUED VACATION (3,440) 3,274 - - -
PENSION EXPENSE 34,943 39,258 - - -
OPEB EXPENSE
OFFICE SUPPLIES 200 - 200 200 200
OPERATING SUPPLIES 7,640 8,381 12,200 11,000 12,200
FUEL 27,777 36,105 43,000 45,000 57,000
EQUIPMENT MAINTENANCE 389 29 2,000 41,000 2,000
VEHICLE MAINTENANCE 48,689 99,813 46,000 58,000 43,500
COMMUNICATION - - - - -
ELECTRIC SERVICE 703 595 800 1,600 1,600
SURFACE WATER - - - 2,000 4,000
PROFESSIONAL DUES 281 281 900 900 900
TRAVEL & TRAINING 1,462 4,805 5,500 3,500 5,000
DISPOSAL FEE 203,227 201,154 240,000 280,000 296,000
LANDFILL MAINTENANCE 8,880 6,439 12,000 12,000 12,000
OTHER CONTRACTED SERVICES 254,249 248,071 307,000 280,000 289,000
COMMUNITY RELATIONS 17,497 6,629 30,000 22,000 25,000
BAD DEBT EXPENSE 1,464 930 - - -
FURNITURE & EQUIP <$5000 - - - - -
DEPRECIATION - - - - -
OTHER EQUIPMENT 6,911 1,256 10,000 7,600 8,000
CONSTRUCTION COSTS - 10,160 3,000 3,000 3,000
TRANSFER TO GENERAL FUND 310,000 59,400 260,000 260,000 310,000
TRANSFER TO VEHICLE
REPLACEMENT FUND 191,000 192,000 217,000 217,000 215,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 56,500 45,800 41,400 41,400 43,800
TOTAL EXPENDITURES 1,587,987 1,451,983 1,727,000 1,760,200 1,821,100
NET REVENUES (EXPENDITURES)233,538 333,350 30,600 12,464 (60,100)
BEGINNING FUND BALANCE (24,260) 209,278 513,972 542,628 555,092
ENDING FUND BALANCE 209,278$ 542,628$ 544,572$ 555,092$ 494,992$
89
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
Curbside Solid Waste
Personnel 300,947$ 390,290$ 363,000$ 346,300$ 362,100$
Operating charges 878,785 599,375 865,000 886,800 898,500
Capital - 10,216 5,000 5,000 3,000
Total 1,179,732 999,881 1,233,000 1,238,100 1,263,600
Recycling Facility
Personnel -$ -$ -$ -$ -$
Operating charges 22,203 6,156 - - -
Capital - 1,200 - - -
Total 22,203 7,356 - - -
Curbside Recycling
Personnel 100,803$ 86,498$ 73,600$ 70,300$ 72,600$
Operating charges 187,196 204,686 209,000 263,800 285,200
Capital 6,911 - 8,000 5,600 8,000
Total 294,909 291,184 290,600 339,700 365,800
Curbside Green Waste Recycling
Personnel 49,369$ 53,346$ 59,400$ 57,400$ 58,200$
Operating charges 41,774 100,215 144,000 125,000 133,500
Total 91,143 153,562 203,400 182,400 191,700
Total Department 1,587,987$ 1,451,983$ 1,727,000$ 1,760,200$ 1,821,100$
Public Works Department Staffing Schedule (Solid Waste Fund)
2018 2019
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Public Works
Curbside Solid Waste
Crew Chief G17 1 1 52,400 75,981
Crew Leader-Solid Waste G15 1 1 41,638 60,376
Driver/Equipment Operator G14 3 3 35,887 52,036
Curbside Recycling
Driver/Equipment Operator G14 1 1 35,887 52,036
Curbside Green Waste Recycling
Driver/Equipment Operator G14 1 1 35,887 52,036
TOTAL SOLID WASTE FUND 7 7
PUBLIC WORKS SOLID WASTE
SALARY RANGE
90
Curbside Solid Waste Line Item Budget
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REGULAR WAGES $ 169,298 $ 221,743 $ 224,700 $ 223,900 $ 235,400
ON CALL - - - - -
OVERTIME 13,396 16,222 18,000 10,000 15,000
LONGEVITY 1,445 1,700 2,000 2,100 2,400
HEALTH & DENTAL 43,401 53,682 54,800 47,300 45,700
TMRS 23,957 33,158 33,700 33,300 33,100
FICA 13,280 17,501 18,000 17,700 18,600
WORKERS COMPENSATION 7,630 9,135 9,500 9,800 9,100
OTHER BENEFITS 2,601 1,990 1,300 1,200 1,300
EMPLOYEE RELATIONS 684 1,172 1,000 1,000 1,500
ACCRUED VACATION (3,942) 2,469 - - -
PENSION EXPENSE 26,559 29,013 - - -
OPEB EXPENSE 2,636 2,504 - - -
PERSONNEL 300,947 390,290 363,000 346,300 362,100
OFFICE SUPPLIES 200 - 200 200 200
OPERATING SUPPLIES 6,877 7,643 11,000 10,000 11,000
FUEL 22,295 20,986 28,000 24,000 29,000
EQUIPMENT MAINTENANCE 207 - 1,000 40,000 1,000
VEHICLE MAINTENANCE 28,148 55,401 25,000 40,000 25,000
ELECTRIC SERVICE - - 800 1,600 1,600
SURFACE WATER - - - 2,000 4,000
PROFESSIONAL DUES 281 281 900 900 900
TRAVEL & TRAINING 1,462 4,805 5,500 3,500 5,000
DISPOSAL FEE 179,187 175,565 200,000 180,000 180,000
LANDFILL MAINTENANCE 8,880 6,439 12,000 12,000 12,000
OTHER CONTRACTED SERVICES 146,728 121,983 145,000 140,000 144,000
COMMUNITY RELATIONS 13,555 441 13,000 10,000 13,000
BAD DEBT EXPENSE 1,464 930 - - -
TRANSFER TO GENERAL FUND 310,000 59,400 260,000 260,000 310,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 140,000 123,000 137,000 137,000 135,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 19,500 22,500 25,600 25,600 26,800
OPERATING 878,785 599,375 865,000 886,800 898,500
OTHER EQUIPMENT - 1,256 2,000 2,000 -
CONSTRUCTION COSTS - 8,960 3,000 3,000 3,000
CAPITAL - 10,216 5,000 5,000 3,000
CURBSIDE SOLID WASTE DIVISION TOTAL 1,179,732$ 999,881$ 1,233,000$ 1,238,100$ 1,263,600$
PUBLIC WORKS DEPARTMENT
91
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REGULAR WAGES $ - $ - $ - $ - $ -
PERSONNEL - - - - -
FUEL - (39) - - -
ELECTRIC SERVICE 703 595 - - -
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 21,500 5,600 - - -
OPERATING 22,203 6,156 - - -
CONSTRUCTION COSTS - 1,200 - - -
CAPITAL - 1,200 - - -
RECYCLING FACILITY DIVISION TOTAL
22,203$ 7,356$ -$ -$ -$
PUBLIC WORKS DEPARTMENT
Recycling Facility Division Line Item Budget
92
Curbside Recycling Division Line Item Budget
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REGULAR WAGES $ 59,097 $ 48,691 $ 47,600 $ 47,500 $ 49,400
ON CALL - - - - -
OVERTIME 5,056 4,169 4,000 3,500 3,500
LONGEVITY 870 830 900 900 1,000
HEALTH & DENTAL 8,900 6,582 7,500 5,100 5,300
TMRS 8,460 7,383 7,300 7,200 7,200
FICA 4,786 3,987 4,000 3,800 4,000
WORKERS COMPENSATION 2,534 2,041 2,000 2,000 1,900
OTHER BENEFITS 897 513 300 300 300
ACCRUED VACATION 501 805 - - -
PENSION EXPENSE 8,384 10,245 - - -
OPEB EXPENSE 1,318 1,252 - - -
PERSONNEL 100,803 86,498 73,600 70,300 72,600
OPERATING SUPPLIES 763 738 1,200 1,000 1,200
FUEL 3,300 10,691 12,000 16,000 21,000
EQUIPMENT MAINTENANCE 182 29 1,000 1,000 1,000
VEHICLE MAINTENANCE 20,004 34,666 15,000 13,000 13,000
DISPOSAL FEE 15,921 11,777 20,000 85,000 100,000
OTHER CONTRACTED SERVICES 76,584 71,897 87,000 80,000 80,000
COMMUNITY RELATIONS 3,942 6,188 17,000 12,000 12,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 51,000 51,000 40,000 40,000 40,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 15,500 17,700 15,800 15,800 17,000
OPERATING 187,196 204,686 209,000 263,800 285,200
OTHER EQUIPMENT 6,911 - 8,000 5,600 8,000
CAPITAL 6,911 - 8,000 5,600 8,000
CURBSIDE RECYCLING DIVISION TOTAL 294,909$ 291,184$ 290,600$ 339,700$ 365,800$
PUBLIC WORKS DEPARTMENT
93
Curbside Green Waste Recycling Division Line Item Budget
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REGULAR WAGES $ 29,081 $ 33,519 $ 37,800 $ 37,600 $ 38,300
OVERTIME 2,109 1,615 3,000 2,000 2,000
LONGEVITY - - 500 100 200
HEALTH & DENTAL 10,070 8,740 7,300 7,100 7,200
TMRS 4,058 4,832 5,700 5,600 5,500
FICA 2,167 2,548 3,200 3,100 3,200
WORKERS COMPENSATION 781 1,344 1,600 1,600 1,500
OTHER BENEFITS 657 435 300 300 300
ACCRUED VACATION 446 312 - - -
PERSONNEL 49,369 53,346 59,400 57,400 58,200
FUEL 2,182 4,466 3,000 5,000 7,000
VEHICLE MAINTENANCE 537 9,747 6,000 5,000 5,500
DISPOSAL FEE 8,118 13,811 20,000 15,000 16,000
OTHER CONTRACTED SERVICES 30,936 54,191 75,000 60,000 65,000
TRANSFER TO VEHICLE REPLACEMENT
FUND - 18,000 40,000 40,000 40,000
OPERATING 41,774 100,215 144,000 125,000 133,500
CURBSIDE RECYCLING DIVISION TOTAL 91,143$ 153,562$ 203,400$ 182,400$ 191,700$
PUBLIC WORKS DEPARTMENT
94
INTERNAL SERVICE FUNDS 2019
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 vehicles 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 BENEFITS FUND
The Employee Benefits Fund provides a systematic approach to accumulating the funds
needed for employee benefits. Each city operating fund contributes to the Employee
Benefits Fund on the basis of the estimated cost of each employee benefit.
95
INTERNAL SERVICE FUNDS 2019
VEHICLE REPLACEMENT FUND
The Vehicle Replacement Fund (VRF) facilitates the accounting and oversight for the
purchase of rolling stock routinely used in providing City 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.
2018 Financial Activity - Revenue in the VRF will be higher than anticipated in the 2018
Budget due to retired vehicles sold at auction. Expenditures in 2018to the VRF will be
slightly lower than budgeted due to lower than budgeted expense for the vehicle
purchases.
2019 Budget - Transfers from other funds in 2019 are expected to be $682,300. The
budgeted expenditures in 2019 are $206,000, which refurbishes or replaces the following:
Police
Replace one unmarked ½-ton Extended Cab Pickup Truck ($30,000)
Public Works
Refurbish two Sterling Acterra/Heil A9500 Solid Waste trucks, which
2018 scheduled refurbishment was delayed ($75,000 each)
Replace one ½-ton Extended Cab Pickup Truck ($26,000)
96
VEHICLE REPLACEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REVENUES
SALE OF CITY PROPERTY 27,503$ 10,850$ -$ -$ -$
EARNINGS ON INVESTMENTS 9,365 17,619 12,500 36,900 34,000
MISCELLANEOUS - - - - -
CHARGES TO OPERATING FUNDS
TRANSFER FROM GENERAL FUND 336,000 331,300 390,300 390,300 343,300
TRANSFER FROM WATER & SEWER FUND 79,000 76,000 87,000 87,000 90,000
TRANSFER FROM SOLID WASTE FUND 191,000 192,000 217,000 217,000 215,000
TOTAL REVENUES 642,868 627,769 706,800 731,200 682,300
EXPENDITURES
LOSS ON DISPOSAL OF CITY PROPERTY - - - - -
AUTOMOBILES 43,473 5,277 147,000 161,400 30,000
LIGHT TRUCKS - - - - 26,000
TRUCKS 3,676 30,166 630,000 450,000 150,000
HEAVY EQUIPMENT - - - - -
OTHER EQUIPMENT - 2,014 5,000 4,000 -
TOTAL EXPENDITURES 47,149 37,457 782,000 615,400 206,000
NET REVENUES (EXPENDITURES)595,719 590,311 (75,200) 115,800 476,300
BEGINNING BALANCE 1,065,931 1,661,650 3,193,867 2,251,961 2,367,761
ENDING BALANCE 1,661,650$ 2,251,961$ 3,118,667$ 2,367,761$ 2,844,061$
97
City of West University Place, Texas
VEHICLE REPLACEMENT SCHEDULE 2020 - 2024
UNIT #VEHICLE DESCRIPTION DEPARTMENT SCHEDULED ESTIMATED
ASSIGNED REPLACEMENT YEAR
REPLACEMENT
COST
102 Toyota Sienna Mini-Van - Unmarked Police 2020 $36,000
209 Pierce Fire Pumper Fire 2020 $750,000
214 Ford Expedition 4x2 Fire 2020 $70,000
302 E-250 Ford Van with Maven Conv. Kit Public Works 2020 $63,000
548 Ameritrail w/ Miller Weld w/ Doors Public Works 2020 $10,000
601 F-250 Extended Cab w/ Dump Body Public Works 2020 $58,000
653 Ameritrail 8'x16' Trailer Public Works 2020 $4,000
714 Chevy 1500 Ext. Cab PU 4x2 Public Works 2020 $36,000
749 GMC W5500 Jet Truck Public Works 2020 $124,000
778 Stanley Haudralic Power Pack Public Works 2020 $12,000
900 Ford F-250 Diesel Ext. Cab PU 4x2 / Mateco Utility Bed Public Works 2020 $45,000
916 Chevy 1500 Ext. Cab PU 4x2 Public Works 2020 $35,000
919 F-250 Extended Cab PU 4x2 Public Works 2020 $40,000
2020 Vehicle & Equipment Replacement Cost:$1,283,000
101 F-150 Ext. Cab PU 4x2 Police 2021 $45,000
104 Chevy Caprice - Unmarked Police 2021 $44,000
130 Ford Interceptor Patrol - SUV Police 2021 $54,000
131 Ford Interceptor Patrol - SUV Police 2021 $54,000
132 Ford Interceptor Patrol - SUV Police 2021 $54,000
707 F-250 Reg. Cab Public Works 2021 $41,000
745 Case Backhoe - Model 580SN-2WD Public Works 2021 $100,000
823 Kubota Trackhoe - Model KV41-VR1T4 Public Works 2021 $35,000
903 Ford Explorer - 4x2 Public Works 2021 $45,000
2021 Vehicle & Equipment Replacement Cost:$472,000
218 Surburban 4x2 - Command Vehicle Fire 2022 $69,000
409 E-350 with Starcraft 14 passenger bus body Parks 2022 $80,000
412 Ford F-250 Ext. Cab w/ Service Body Parks 2022 $51,000
712 Ford F-250 Diesel with RKI L56 Service Body - 4x2 Public Works 2022 $47,000
702 Ford F450 w/ Teletop Service Body Public Works 2022 $72,000
703 Ford F450 w/ Teletop Service Body Public Works 2022 $72,000
704 Ford F450 w/ Teletop Service Body Public Works 2022 $72,000
818 TCM Forklift - Model FD25 T7 Public Works 2022 $35,000
826 6' x 10' Utility Trailer Public Works 2022 $5,000
913 Freightliner FL70 w/ Altec 42' Bucket Public Works 2022 $100,000
915 Ford F450 Truck w/ Utility Body Public Works 2022 $56,000
2022 Vehicle & Equipment Replacement Cost:$659,000
98
City of West University Place, Texas
VEHICLE REPLACEMENT SCHEDULE 2020 - 2024
UNIT #VEHICLE DESCRIPTION DEPARTMENT SCHEDULED ESTIMATED
ASSIGNED REPLACEMENT YEAR
REPLACEMENT
COST
1 Ford Escape Public Works 2023 $35,000
133 Ford Interceptor Patrol - SUV Police 2023 $54,000
134 Ford Interceptor Patrol - SUV Police 2023 $54,000
135 Ford Interceptor Patrol - SUV Police 2023 $54,000
213 Trailer Fire 2023 $15,000
658 Trailer Mounted Pressure Washer Public Works 2023 $10,000
670 Volvo VHD w/Heil 2500 Durapack 25 yd body Public Works 2023 $327,000
819 Kubota Excavator - Model U45 Public Works 2023 $70,000
821 Air Compressor - Ingersol Rand XP185WIR Public Works 2023 $22,000
822 20' Utility/Equip. Trailer Public Works 2023 $14,000
827 Enclosed Cargo Trailer - 20' Traffic Response Public Works 2023 $12,000
2023 Vehicle & Equipment Replacement Cost:$667,000
136 Ford Interceptor Patrol - SUV Police 2024 $54,000
137 Ford Interceptor Patrol - SUV Police 2024 $54,000
306 Ford Escape Public Works 2024 $3,400
550 F-450/550 Dump Truck Public Works 2024 $91,000
645 F-750 XLT w/Davis 5/6 Yd Dump Body Public Works 2024 $117,000
657 Intl 4300 M with Schwarze A7 Torndado Body Public Works 2024 $295,000
671 Volvo VHD w/Heil 2500 Durapack 25 yd body Public Works 2024 $328,000
705 F-350 XL Crewcab with Service Body Public Works 2024 $68,000
735 F-750 XLT Dump Truck Public Works 2024 $115,000
2024 Vehicle & Equipment Replacement Cost:$1,125,400
* The replacement schedule is shown for informational purposes
only. Depending on various factors, vehicles may get replaced
before or after stated years shown.
99
INTERNAL SERVICE FUNDS 2019
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.
2018 Financial Activity - In 2018, transfers from other funds are expected to be
$1,567,200 and total revenues are projected to be $1,571,800. Total expenditures are
expected to reach $1,512,293.
2019 Budget - The 2019 Budget projects transfers from other funds amounting to
$1,617,100. Expenditures for operations are budgeted to be $1,557,500.
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. (2019 Budget - $1,557,500)
100
INTERNAL SERVICE FUNDS 2019
ADMINISTRATION DEPARTMENT
(TECHNOLOGY MANAGEMENT FUND) 2019 GOALS
∗ Continue the Detailed Design on the Virtual Gate Project with the initial start on
construction in 2019
∗ 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 (2018 authorized full-time employees – 4).
∗ Total budget – $1,557,500 (2018 total budget – $1,523,193).
101
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
Administration
Personnel 558,699$ 601,387$ 583,400$ 572,500$ 592,700$
Operating charges 909,683 860,586 939,793 939,793 964,800
Total Department 1,468,382$ 1,461,973$ 1,523,193$ 1,512,293$ 1,557,500$
Administration Staffing Schedule (Technology Management Fund)
2018 2019
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Technology Management
Information Technology Director G41 1 1 112,207 190,753
IT Operations Manager G32 1 1 89,541 143,266
Network Administrator G23 1 1 61,802 92,703
IT Technician G17 1 1 52,400 75,981
Total Technology Management Fund 4 4
TECHNOLOGY MANAGEMENT FUND
SALARY RANGE
ADMINISTRATION DEPARTMENT
102
TECHNOLOGY MANAGEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REVENUES
CHARGES TO OPERATING FUNDS
TRANSFER FROM GENERAL FUND 1,342,250$ 1,301,100$ 1,394,100$ 1,394,100$ 1,435,500$
TRANSFER FROM CAPITAL RESERVE FUND 132,000 - - - -
TRANSFER FROM WATER & SEWER FUND 137,500 123,500 131,700 131,700 137,800
TRANSFER FROM SOLID WASTE FUND 56,500 45,800 41,400 41,400 43,800
SALE OF CITY PROPERTY 125 - - - -
MISCELLANEOUS - 3,159 - - -
EARNINGS ON INVESTMENTS 851 3,182 1,000 4,600 4,200
TOTAL REVENUES 1,669,226 1,476,741 1,568,200 1,571,800 1,621,300
EXPENDITURES
REGULAR WAGES 350,619$ 365,570$ 395,700$ 395,800$ 415,500$
ON CALL 5,370 4,560 5,500 2,800 2,800
OVERTIME 11,053 17,508 8,500 8,500 8,500
LONGEVITY 1,780 1,582 1,600 1,800 2,000
HEALTH & DENTAL 52,131 55,983 71,000 61,700 63,500
TMRS 49,670 55,276 58,000 57,900 57,200
FICA 27,046 27,874 29,900 30,300 30,400
WORKERS COMPENSATION 1,449 1,289 1,600 1,400 1,200
ALLOWANCES 12,960 11,367 9,800 10,600 9,800
OTHER BENEFITS 3,355 2,406 1,800 1,700 1,800
ACCUMULATED SICK LEAVE - 310 - - -
ACCRUED VACATION 1,390 10,926 - - -
PENSION EXPENSE 39,242 44,234 - - -
OPEB EXPENSE 2,636 2,504 - - -
PERSONNEL 558,699 601,387 583,400 572,500 592,700
EQUIPMENT MAINTENANCE 46,005 33,287 20,000 20,000 20,000
HARDWARE & SOFTWARE MAINTENANCE
CONTRACTS 439,615 523,157 537,873 537,873 600,000
TELE-COMMUNICATIONS & DATA & RADIO 212,513 223,245 264,120 264,120 227,000
SOFTWARE LICENSES 2,332 - - - -
CONSULTANTS 6,191 21,834 15,000 15,000 15,000
TRAVEL & TRAINING 13,370 5,157 12,800 12,800 12,800
OTHER CONTRACTED SERVICES 35 12,146 - - -
TECHNOLOGY PROJECTS 89,662 12 - - -
HIGH TECHNOLOGY REPLACEMENTS 99,960 41,747 90,000 90,000 90,000
OPERATIONS 909,683 860,586 939,793 939,793 964,800
TOTAL EXPENDITURES 1,468,382 1,461,973 1,523,193 1,512,293 1,557,500
NET REVENUES (EXPENDITURES)200,844 14,768 45,007 59,507 63,800
BEGINNING BALANCE (200,816) 28 (5,197) 14,795 74,302
ENDING BALANCE 28$ 14,795$ 39,810$ 74,302$ 138,102$
103
INTERNAL SERVICE FUNDS 2019
EQUIPMENT REPLACEMENT FUND
The Equipment Replacement Fund (ERF) began in 2011. 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.
2018 Financial Activity - In 2018, transfers from other funds are expected to be $653,500
and total revenues are projected to be $696,100. Total expenditures are expected to be
$400,000.
2019 Budget - Transfers from other funds in 2019 are expected to be $575,400. The
budgeted expenditures in 2019 are $257,800, which is for the following purchases:
∗ Fire – Self Contained Breathing Apparatus of $121,000
∗ PW-Facilities – Water Pump #1 and #2 for total of $14,800
∗ Parks-WURC – Diamond Brite pool finish of $78,000
∗ Parks-WURC – Recumbent Bike of $5,400
∗ Parks-WURC – Two treadmills for total of $18,800
∗ Parks-WURC – Two Moving Arms Ellipticals for total of $15,300
∗ Parks-WURC – Lily and Turtle Pad Resurfacing for total of $4,500
The planned expenditures for the next five year period are also listed following the
Statement of Revenues and Expenditures.
104
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REVENUES
SALE OF CITY PROPERTY 6,500$ 507$ -$ 2,100$ -$
MISCELLANEOUS 10,351 13,311 - 10,000 10,000
TRANSFER FROM GENERAL FUND 866,000 851,700 653,500 653,500 575,400
EARNINGS ON INVESTMENTS 4,742 13,450 4,100 30,500 28,200
TRANSFER FROM FIRE SPRECIAL REVENUE
FUND 2,325 - - - -
TRANSFER FROM SOLID WASTE FUND - - - - -
TRANSFER FROM TECHNOLOGY
MANAGEMENT FUND - - - - -
TOTAL REVENUES 889,918 878,968 657,600 696,100 613,600
EXPENDITURES
FURNITURE & FIXTURES - - - - -
OTHER EQUIPMENT - 12,596 439,100 400,000 257,800
CAPITAL PURCHASES RECLASSIFIED AS
ASSET 137,809 74,153
TOTAL EXPENDITURES 137,809 86,749 439,100 400,000 257,800
NET REVENUES (EXPENDITURES)752,109 792,219 218,500 296,100 355,800
BEGINNING BALANCE 288,717 1,040,826 1,100,617 1,833,045 2,129,145
ENDING BALANCE 1,040,826$ 1,833,045$ 1,319,117$ 2,129,145$ 2,484,945$
EQUIPMENT REPLACEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
105
EQUIPMENT REPLACEMENT SCHEDULE
FIVE YEAR REPLACEMENT SCHEDULE
2020 - 2024
DESCRIPTION DEPARTMENT ASSIGNED
SCHEDULED REPLACEMENT
YEAR
ESTIMATED
REPLACEMENT
COST
Water pump built into chiller.Facilities 2020 10,760.00
Compressors (1st comp purch-2004 - 2nd comp purch General Svcs 2020 6,990.00
Becsys5 PARD- Colonial Park Pool 2020 6,720.00
Lady Alligator PARD- Colonial Park Pool 2020 6,900.00
Umbrella 9"dia. F19pm PARD- Colonial Park Pool 2020 7,495.00
4020 Marina Chaise Lounge (70)PARD- Colonial Park Pool 2020 18,500.00
RayPak Pool Heater - CP PARD- Colonial Park Pool 2020 32,400.00
UV System-6050 PARD- Colonial Park Pool 2020 60,500.00
Diamond Brite - CP PARD- Colonial Park Pool 2020 127,680.00
Precor 835 Recumbent Bike (2)PARD- Recreation Center 2020 5,915.00
Precor 833 EFX - Elliptical (fixed arms)PARD- Recreation Center 2020 6,790.00
15" LCD TV (6)PARD- Recreation Center 2020 6,885.00
Precor 833 TRM Treadmill (2-2)PARD- Recreation Center 2020 18,850.00
UV System-6030 PARD- Recreation Center 2020 36,300.00
Clary UPS Traffic 2020 8,065.00
Clary UPS Traffic 2020 8,065.00
Clary UPS Traffic 2020 8,065.00
Clary UPS Traffic 2020 8,065.00
Clary UPS Traffic 2020 8,065.00
Pedestrian Indicators Traffic 2020 9,680.00
Pedestrian Indicators Traffic 2020 9,680.00
Pedestrian Indicators Traffic 2020 9,680.00
Pedestrian Indicators Traffic 2020 9,680.00
Pedestrian Indicators Traffic 2020 9,680.00
Signal Indication/Illumination Traffic 2020 11,075.00
Signal Indication/Illumination Traffic 2020 11,075.00
Signal Indication/Illumination Traffic 2020 11,075.00
Signal Indication/Illumination Traffic 2020 11,075.00
Signal Indication/Illumination Traffic 2020 11,075.00
Traffic Light Poles (2) and Mast Arms (4) (non-decora Traffic 2020 119,410.00
Traffic Light Poles (2) and Mast Arms (4) (non-decora Traffic 2020 119,410.00
Traffic Light Poles (2) and Mast Arms (4) (non-decora Traffic 2020 119,410.00
Traffic Light Poles (2) and Mast Arms (4) (non-decora Traffic 2020 119,410.00
Traffic Light Poles (2) and Mast Arms (4) (non-decora Traffic 2020 119,410.00
2020 Replacement Cost:1,093,835$
RayPak Pool Heater PARD- Recreation Center 2021 23,380.00
2021 Replacement Cost: 23,380$
106
EQUIPMENT REPLACEMENT SCHEDULE
FIVE YEAR REPLACEMENT SCHEDULE
2020 - 2024
DESCRIPTION DEPARTMENT ASSIGNED
SCHEDULED REPLACEMENT
YEAR
ESTIMATED
REPLACEMENT
COST
LifePack 15 cardiac monitor - Medic 1 Fire 2022 45,695.00
Lily Pad Entry Pads PARD- Colonial Park Pool 2022 24,090.00
Wier Tennis Court Resurfacing PARD- Park Maintenance 2022 8,360.00
Judson Park Lighting PARD- Park Maintenance 2022 33,295.00
Wier Irrigation PARD- Park Maintenance 2022 38,735.00
Precor 835 AMT (2)PARD- Recreation Center 2022 18,570.00
Precor 833 TRM Treadmill (2)PARD- Recreation Center 2022 18,910.00
Video Processors Traffic 2022 6,720.00
Video Processors Traffic 2022 6,720.00
Video Processors Traffic 2022 6,720.00
Video Processors Traffic 2022 6,720.00
Video Processors Traffic 2022 6,720.00
2022 Replacement Cost:221,255$
PWPACK Facilities 2023 7,790.00
IceFD Facilities 2023 8,235.00
Air Handler #1 - CH Facilities 2023 25,335.00
Air Handler #3 - CH Facilities 2023 28,690.00
Air Handler #4 Facilities 2023 28,895.00
Air Handler #2 - CH Facilities 2023 29,735.00
Submersible Pumps General Svcs 2023 11,130.00
Whitt Johnson Irrigation PARD- Park Maintenance 2023 37,690.00
Huffington Irrigation PARD- Park Maintenance 2023 46,275.00
2023 Replacement Cost:223,775$
Pool Heater Facilities 2024 42,065.00
Fabric for All Structures PARD- Colonial Park Pool 2024 22,495.00
2024 Replacement Cost:64,560$
107
INTERNAL SERVICE FUNDS 2019
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.
2018 Financial Activity - The city’s Employee Benefit Fund revenue is anticipated to be
at $2.36 million to fund employee benefits and the administrative costs of providing those
benefits. Charges to the operating funds are expected to be $1.96 million and the balance
of $0.41 million comes from employee/retiree contributions and other miscellaneous
earnings. Expenditures are expected to be $2.45 million, equal to appropriations.
2019 Budget - Charges to operating funds in the amount of $2.21 million plus $0.44
million from employee/retiree contributions and other miscellaneous earnings are
budgeted. Expenditures are expected to be $2.72 million, a 1.00% increase from the
2018 budgeted expenditures.
108
EMPLOYEE BENEFITS FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REVENUES
CHARGES TO OPERATING FUNDS:
ER - HEALTH $ 1,205,060 1,309,281$ 1,523,500$ 1,280,000$ 1,443,600$
ER - DENTAL 55,766 58,231 67,200 61,300 62,100
ER - LIFE 18,497 17,918 20,000 12,000 14,000
ER - DISABILITY 30,535 30,637 30,200 25,800 29,500
ER - WORKER'S COMPENSATION 108,483 115,365 131,200 122,150 126,100
ER - RETIREES 209,000 240,400 180,000 180,000 188,600
ER - OTHER BENEFITS 322,027 359,442 274,500 274,500 348,300
EMPLOYEE CONTRIBUTIONS:
EE - HEALTH 243,469 285,508 316,800 304,100 336,800
EE - DENTAL 16,870 16,523 20,500 16,300 16,300
EE - VISION 13,104 13,395 14,500 13,900 13,100
RETIREE CONTRIBUTIONS - 1,012 - - -
COBRA CONTRIBUTIONS 29,243 40,893 30,000 58,600 59,100
EARNINGS ON INVESTMENTS 5,721 8,146 3,000 16,200 15,000
TOTAL REVENUES 2,257,775 2,496,751 2,611,400 2,364,850 2,652,500
EXPENDITURES
MEDICAL PREMIUMS - ACTIVE 1,571,458 1,644,374 1,840,300 1,688,000 1,780,400
MEDICAL PREMIUMS - RETIRED 127,683 117,792 180,000 143,500 158,600
MEDICAL PREMIUMS - COBRA - 26,998 30,000 47,900 36,700
DENTAL PREMIUMS - ACTIVE 76,464 79,269 87,700 79,900 80,500
VISION PREMIUMS - ACTIVE 14,827 13,147 14,500 12,400 13,300
WORKER'S COMPENSATION 94,196 97,876 131,200 100,000 100,000
LIFE & AD&D, DISABILITY 49,851 53,687 50,600 48,000 50,800
UNEMPLOYMENT CLAIMS 3,567 84 10,000 10,000 10,000
HRA Costs - - - 2,500 5,000
OTHER ADMINSTRATIVE COST 10,401 22,757 20,000 15,000 20,000
MEDICAL PREMIUMS - RETIREE DEPENDENT 2,399 - 40,000 - -
HEALTH CARE REFORM UNFUNDED
MANDATE 4,185 - - - -
WELLNESS PROGRAM 8,332 17,812 22,000 10,000 20,000
ACCUMULATED SICK LEAVE - - 80,000 80,000 90,000
ACCRUED VACATION - - 40,000 40,000 60,000
RECRUITING & HIRING 17,186 16,894 24,000 15,000 25,200
EVENTS 14,203 12,646 20,000 20,000 15,000
AWARDS 2,619 1,307 3,000 3,000 3,000
TUITION 28,137 14,753 42,500 42,500 44,000
INCENTIVES - - 5,000 - -
SOFTWARE LICENSES - - - - 17,200
CONSULTANTS 3,338 47,469 10,000 54,500 43,900
TRAVEL & TRAINING 6,409 1,791 10,000 7,000 -
TRANSFER TO GENERAL FUND - 146,500 - - 142,500
TRANSFER TO WATER & SEWER FUND - - 29,700 29,700 -
TOTAL EXPENDITURES 2,035,255 2,315,156 2,690,500 2,448,900 2,716,100
NET REVENUES (EXPENDITURES)222,520 181,595 (79,100) (84,050) (63,600)
BEGINNING BALANCE 863,656 1,086,176 557,391 1,267,771 1,183,721
ENDING BALANCE 1,086,176$ 1,267,771$ 478,291$ 1,183,721$ 1,120,121$
109
SPECIAL REVENUE FUNDS 2019
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 2019:
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 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 $3.00 fee added to traffic tickets issued in West University Place. Revenues
generated by this fee can be used only to provide security for the building housing the Court.
THE METRO FUND – In 1999, The Metropolitan Transit Authority of Harris County
(METRO) and West University Place entered into an interlocal, multi-year Congestion
Mitigation/Traffic Management agreement. This agreement was modified and extended to
December 2025 by the Harris County voters in November 2012. The payments from METRO
are due not later than 30 days after each quarter. These funds are used for transportation related
capital projects.
POLICE FORFEITED PROPERTY FUND – Certain property used in the commission of
crimes or proceeds from criminal activity is subject to forfeiture. Funds generated from the sale
of this property are set aside for the use of the Police Department.
FIRE TRAINING FUND – Accounts for grants, donations and other funds set aside for training
firefighters.
POLICE TRAINING FUND-Accounts for grants, donations and other funds set aside for
training police officers.
GOOD NEIGHBOR FUND – The City receives donations to fund the activities of the Good
Neighbor Team, specifically “Handy Man” home repairs for resident senior citizens. The Good
Neighbor Fund restricts the use of those donations to that specific activity.
110
PARKS DONATION FUND
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REVENUES
EARNINGS ON INVESTMENTS 225$ 1,746$ 900$ 2,600$ 1,400$
DONATIONS 72,824 226,514 42,700 46,000 45,500
MISCELLANEOUS - CULT & REC 255 - - - -
TOTAL REVENUES 73,304 228,259 43,600 48,600 46,900
EXPENDITURES
OPERATING SUPPLIES 29,266 12,017 146,900 6,000 65,000
FURNITURE & EQUIP <$5000 - - - - 12,200
CONSTRUCTION COSTS 25,959 56,806 - 126,400 -
TOTAL EXPENDITURES 55,224 68,823 146,900 132,400 77,200
NET REVENUES (EXPENDITURES)18,080 159,436 (103,300) (83,800) (30,300)
BEGINNING BALANCE 21,427 39,507 218,510 198,943 115,143
ENDING BALANCE 39,507$ 198,943$ 115,210$ 115,143$ 84,843$
STATEMENT OF REVENUES AND EXPENDITURES
111
FRIENDS OF WEST UNIVERSITY PARKS FUND
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REVENUES
FRIENDS OF WEST U PARKS 352,387$ -$ 500,000$ 302,000$ -$
EARNINGS ON INVESTMENTS - 0$ - - -
TOTAL REVENUES 352,387 0 500,000 302,000 -
EXPENDITURES
CONSTRUCTION COSTS 352,387 - 500,000 302,000 -
TOTAL EXPENDITURES 352,387 - 500,000 302,000 -
NET REVENUES (EXPENDITURES)- 0 - - -
BEGINNING BALANCE 611 611 30,823 611 611
ENDING BALANCE 611$ 611$ 30,823$ 611$ 611$
STATEMENT OF REVENUES AND EXPENDITURES
112
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REVENUES
MUNICIPAL COURT FINES 4,174$ 5,673$ 5,000$ 5,000$ 5,000$
EARNINGS ON INVESTMENTS 0 32 - 100 -
TOTAL REVENUES 4,174 5,705 5,000 5,100 5,000
EXPENDITURES
HARDWARE & SOFTWARE MAINTENACE
CONTRACTS - - - - -
OTHER CONTRACTED SERVICES (561) - - - -
FURNITURE & EQUIP <$5000 - - - - -
TOTAL EXPENDITURES (561) - - - -
NET REVENUES (EXPENDITURES)4,736 5,705 5,000 5,100 5,000
BEGINNING BALANCE (4,282) 454 5,454 6,159 11,259
ENDING BALANCE 454$ 6,159$ 10,454$ 11,259$ 16,259$
STATEMENT OF REVENUES AND EXPENDITURES
COURT TECHNOLOGY FUND
113
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REVENUES
OTHER FEES AND PERMITS 73,091$ 45,450$ 40,000$ 30,000$ 30,000$
EARNINGS ON INVESTMENTS 1,301 2,127 900 4,100 3,800
TOTAL REVENUES 74,392 47,577 40,900 34,100 33,800
EXPENDITURES
TREE REPLACEMENT OPERATING
EXPENDITURES 35,587 12,670 33,000 33,000 35,000
TOTAL EXPENDITURES 35,587 12,670 33,000 33,000 35,000
NET REVENUES (EXPENDITURES)38,805 34,907 7,900 1,100 (1,200)
BEGINNING BALANCE 185,970 224,775 228,075 259,682 260,782
ENDING BALANCE 224,775$ 259,682$ 235,975$ 260,782$ 259,582$
STATEMENT OF REVENUES AND EXPENDITURES
TREE REPLACEMENT FUND
114
COURT SECURITY FUND
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REVENUES
MUNICIPAL COURT FINES 3,119$ 4,329$ 4,500$ 4,800$ 4,500$
EARNINGS ON INVESTMENTS 287 412 150 700 600
TOTAL REVENUES 3,406 4,741 4,650 5,500 5,100
EXPENDITURES
REGULAR WAGES - - - 7,000 7,250
FURNITURE & EQUIP <$5000 - 4,576 15,000 500 1,500
TOTAL EXPENDITURES - 4,576 15,000 7,500 8,750
NET REVENUES (EXPENDITURES)3,406 165 (10,350) (2,000) (3,650)
BEGINNING BALANCE 41,634 45,040 40,701 45,204 43,204
ENDING BALANCE 45,040$ 45,204$ 30,351$ 43,204$ 39,554$
STATEMENT OF REVENUES AND EXPENDITURES
115
METRO FUND
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REVENUES
METRO 525,681$ 532,336$ 568,000$ 544,500$ 555,500$
EARNINGS ON INVESTMENTS 784 1,361 650 2,000 1,800
TOTAL REVENUES 526,465 533,697 568,650 546,500 557,300
EXPENDITURES
TRANSFER TO TRANSPORTATION
IMPROVEMENT FUND 500,000 500,000 732,000 732,000 600,000
TOTAL EXPENDITURES 500,000 500,000 732,000 732,000 600,000
NET REVENUES (EXPENDITURES)26,465 33,697 (163,350) (185,500) (42,700)
BEGINNING BALANCE 205,611 232,076 277,876 265,773 80,273
ENDING BALANCE 232,076$ 265,773$ 114,526$ 80,273$ 37,573$
STATEMENT OF REVENUES AND EXPENDITURES
116
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REVENUES
FORFEITED PROPERTY 3,501$ 18,333$ -$ -$ -$
EARNINGS ON INVESTMENTS 10 118 50 400 400
TOTAL REVENUES 3,511 18,451 50 400 400
EXPENDITURES
OPERATING SUPPLIES - - - - -
TOTAL EXPENDITURES - - - - -
NET REVENUES (EXPENDITURES)3,511 18,451 50 400 400
BEGINNING BALANCE 4,967 8,478 4,578 26,929 27,329
ENDING BALANCE 8,478$ 26,929$ 4,628$ 27,329$ 27,729$
STATEMENT OF REVENUES AND EXPENDITURES
POLICE FORFEITED PROPERTY FUND
117
POLICE TRAINING FUND
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REVENUES
STATE GRANT 2,074$ 2,035$ 2,000$ -$ -$
EARNINGS ON INVESTMENTS 38 168 60 300 300
CLASS FEES - - - - -
TOTAL REVENUES 2,112 2,203 2,060 300 300
EXPENDITURES
TRAINING SUPPLIES - - 2,000 - -
TRAVEL & TRAINING 1,250 - - - -
TOTAL EXPENDITURES 1,250 - 2,000 - -
NET REVENUES (EXPENDITURES)862 2,203 60 300 300
BEGINNING BALANCE 16,406 17,268 16,403 19,471 19,771
ENDING BALANCE 17,268$ 19,471$ 16,463$ 19,771$ 20,071$
STATEMENT OF REVENUES AND EXPENDITURES
118
FIRE TRAINING FUND
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REVENUES
STATE GRANT -$ -$ -$ -$ -$
SETRAC 2,325 - - - -
EARNINGS ON INVESTMENTS 5 60 - 200 -
DONATIONS 9,159 5,223 - - -
TRANSFER FROM GENERAL FUND 206 - - - -
TOTAL REVENUES 11,695 5,283 - 200 -
EXPENDITURES
OPERATING SUPPLIES - 4,394 - - -
HEAVY EQUIPMENT 2,500 - - - -
TRANSFER TO EQUIPMENT REPLACEMENT
FUND 2,325 - - - -
TOTAL EXPENDITURES 4,825 4,394 - - -
NET REVENUES (EXPENDITURES)6,869 889 - 200 -
BEGINNING BALANCE 2,388 9,257 12,425 10,147 10,347
ENDING BALANCE 9,257$ 10,147$ 12,425$ 10,347$ 10,347$
STATEMENT OF REVENUES AND EXPENDITURES
119
GOOD NEIGHBOR FUND
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REVENUES
EARNINGS ON INVESTMENTS 19$ 29$ -$ 100$ -$
DONATIONS 350 995 800 - -
TOTAL REVENUES 369 1,024 800 100 -
EXPENDITURES
COMMUNITY RELATIONS - - 2,500 - 2,500
BOARDS AND COMMITTEES - - - - -
TOTAL EXPENDITURES - - 2,500 - 2,500
NET REVENUES (EXPENDITURES)369 1,024 (1,700) 100 (2,500)
BEGINNING BALANCE 2,591 2,960 3,100 3,984 4,084
ENDING BALANCE 2,960$ 3,984$ 1,400$ 4,084$ 1,584$
STATEMENT OF REVENUES AND EXPENDITURES
120
CAPITAL PROJECT FUNDS 2019
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 2019 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 and bond proceeds. With the elimination of the Capital Reserve Fund in
2019, 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 2019 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 FUND
The Water and Sewer Capital Fund accounts for funds set aside to be used for Capital Projects
related to the Water and Sewer Utility System.
121
CAPITAL PROJECT FUND
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REVENUES
FRIENDS OF WEST U PARKS $ 20,918 $ - $ - $ - $ -
FEMA REIMBURSEMENT - - - 57,375 -
EARNINGS ON INVESTMENTS 1,401 1,388 4,000 6,400 6,000
TRANSFER FROM GENERAL FUND - - 200,000 200,000 -
TRANSFER FROM CAPITAL RESERVE FUND
325,000 200,000 649,505 649,505 6,968
FUTURE BOND PROCEEDS - - 675,000 - 2,140,000
TOTAL REVENUES 347,319 201,388 1,528,505 913,280 2,152,968
EXPENDITURES
PROJECT EXPENDITURES
Facilities Master Plan 75 - - - -
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 7,089 38,000 2,800 60,000
Library Renovations 196,535 93,170 - - -
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 - - 675,000 107,500 2,140,000
WURC Westside Concrete Parking Lot 500,000 400,000 100,000
PW Maintenance Parking Lot/Wash Bay - - 175,000 175,000
Emergency Operations Storage Building - - 30,000 -
TOTAL EXPENDITURES 290,059 100,259 1,418,000 685,300 2,300,000
BEGINNING BALANCE 62,627 119,887 185,387 221,017 448,997
ENDING BALANCE 119,887$ 221,017$ 295,892$ 448,997$ 301,965$
*Proposed budget includes roll over of projects
expected to spend in 2019
STATEMENT OF REVENUES AND EXPENDITURES
122
CAPITAL RESERVE FUND
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REVENUES
EARNINGS ON INVESTMENTS $ 2,809 $ 4,568 $ - $ 3,901 $ -
TRANSFER FROM GENERAL FUND 500,000 500,000 - - -
TOTAL REVENUES 502,809 504,568 - 3,901 -
EXPENDITURES
TRANSFER TO CAPITAL PROJECTS FUND 325,000 200,000 649,505 649,505 6,968
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 132,000 - - - -
TOTAL EXPENDITURES 457,000 200,000 649,505 649,505 6,968
BEGINNING BALANCE 302,196 348,005 650,405 652,572 6,968
ENDING BALANCE 348,005$ 652,572$ 900$ 6,968$ -$
STATEMENT OF REVENUES AND EXPENDITURES
123
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REVENUES
FEMA REIMBURSEMENT $ - $ - $ - $ - $ 1,173,750
SOUTHSIDE PLACE - - - - 58,125
EARNINGS ON INVESTMENTS 6,256 12,288 5,000 25,100 23,200
FEDERAL GRANT - - 1,120,000 176,000 800,000
TRANSFER FROM METRO GRANT FUND 500,000 500,000 732,000 732,000 600,000
FUTURE BOND PROCEEDS - - - - 833,125
TOTAL REVENUES 506,256 512,288 1,857,000 933,100 3,488,200
PROJECT EXPENDITURES
Library Renovations 3,375 - - - -
Southwestern Street Inlets 6,767 - - - -
City Wide Drainage Study - 11,101 34,900 -
Kilmarnock retaining wall replacement - - 100,000 100,000 -
Roadway repairs/overlay/replacement - - 150,000 150,000 150,000
Buffalo Speedway - 120,082 2,724,000 462,900 2,400,000
Weslayan Rd repairs - 78,701 - - -
Auden Shared Drainage System- Design 465,000
TOTAL EXPENDITURES 10,142 209,884 2,974,000 747,800 3,015,000
BEGINNING BALANCE 690,726 1,186,840 1,510,995 1,489,244 1,674,544
ENDING BALANCE 1,186,840$ 1,489,244$ 393,995$ 1,674,544$ 2,147,744$
*Proposed budget includes roll over of projects
expected to spend in 2019
TRANSPORTATION IMPROVEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
124
Actual Actual Budget Estimated Budget
2016 2017 2018 2018 2019
REVENUES
EARNINGS ON INVESTMENTS 14,987$ 13,500$ 12,000$ 22,300$ 20,600$
TRANSFER FROM WATER & SEWER FUND 700,000 - 900,000 900,000 900,000
TOTAL REVENUES 714,987 13,500 912,000 922,300 920,600
PROJECT EXPENDITURES
Automated Meter Reading 87,727 - - - -
Water Well Rehabilitation 196,503 - - - -
Belt Filter Press Replacement 346,057 51,327 - - -
Lift Station Renovations #8-12 - 11,669 - 215,300 -
Milton Street GST Rehabilitation 113,916 - - - -
WWTP Outfall Relocation 6,074 104,253 - - -
Bissonnet Water Line Replacement (Buffalo To
Kirby)- - - 650,000 -
WWTP Clarifier Replacement - 396,146 - - -
WWTP Aeration Basin monitoring equipment - 15,751 - 2,400 -
WWTP Fencing - - - - 60,000
Sewer Inflow & Infiltration Detection/Reduction - - 50,000 50,000 -
Bufalo Speedway Reconstruction - 14,495 - - -
WWTP Weir Replacement - - 200,000 - 400,000
WWTP Floodwater Protection - - 125,000 - 50,000
Water System Chlorimination Upgrades - - 380,000 200,000 180,000
WWTP Efficiency Study 90,000
WWTP Lighting Replacement 115,000
Liftstations 1-12 Lining Project 25,000
TOTAL EXPENDITURES 750,278 593,640 755,000 1,117,700 920,000
NET REVENUES (EXPENDITURES)(35,290) (580,140) 157,000 (195,400) 600
BEGINNING BALANCE 1,896,034 1,860,744 427,343 1,280,604 1,085,204
ENDING BALANCE 1,860,744$ 1,280,604$ 584,343$ 1,085,204$ 1,085,804$
*Proposed budget includes roll over of projects
expected to spend in 2019
WATER AND SEWER CAPITAL PROJECTS
STATEMENT OF REVENUES AND EXPENDITURES
125
126
127
128
129
130
131
132