HomeMy WebLinkAbout2021 Operating Budget
2021 ADOPTED BUDGET
City of West University Place
Fiscal Year 2021
Budget Cover Page
September 28, 2020
This budget will raise less revenue from property taxes than last year's budget
by an amount of $410,707 which is a 2.04 percent decrease from last year's
budget. The property tax revenue to be raised from new property added to the
tax roll this year is $202,494.
The members of the governing body voted on the budget as follows:
FOR:Bob Higley, Mayor Kevin Trautner, Mayor Pro Tem
John Barnes, Council Member Lauri Lankford, Council Member
Ed Sobash, Council Member
AGAINST:
PRESENT and not voting:
ABSENT:
Property Tax Rate Comparison
Property Tax Rate:
No New Revenue Tax Rate:
No New Revenue Maintenance & Operations Tax Rate:
Voter Approval Tax Rate:
Debt Rate:
2019-2020
$0.309210
$0.302640
$0.184790
$0.319090
$0.119520
Total debt obligation for City of West University Place secured by property taxes:
$68,488,426
2020-2021
$0.294066
$0.302944
$0.185973
$0.294066
$0.101584
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TABLE OF CONTENTS 2021
PAGE
Introduction
City Manager’s Budget Message.……………...………………………………………. 6
Budget Overview
City-wide Organization Chart …………………………………………………………. 14
Comparison of 2020 Adopted Budget to 2021 Adopted Budget………………………. 15
2021 Budget at a Glance……………………………………………………………….. 16
2020 Estimated at a Glance…………………………………………………………….. 17
2021 Combined Summary of Revenues, Expenditures and Fund Balance/Retained
Earnings…………………………………………………………………………………
18
2021 Estimated at a Glance – Personnel Costs………………………………………… 19
2020 Estimated at a Glance – Personnel Costs………………………………………… 19
Positions by Department .…………………………………………………………… . 20
Property Taxes Overview ……………………………………………………………. 21
General Fund
Summary Discussion………………………………………………………………...…. 22
Administration…………………………………………………………………………. 31
Finance……………………………………………………………………………......... 36
Police…………………………………………………………………………………… 42
Fire……………………………………………………………………………………... 46
Public Works…………………………………………………………………………… 49
Parks and Recreation…………………………………………………………………… 60
Transfers………………………………………………………………………………... 69
Debt Service Fund
Summary Discussion…………………………………………………………………… 70
Water and Sewer Fund
Summary Discussion…………………………………………………………………… 74
Finance – Utility Billing.……………...………………………………………………... 81
Public Works – Operations….………………….…………………………………….... 84
Solid Waste Fund
Summary Discussion…………………………………………………………………… 87
Curbside Solid Waste……………………………………….…………………………. 93
Curbside Recycling…………………………………………………………………….. 94
Curbside Green Waste Recycling……………………………………………………… 95
Internal Service Funds
Summary Discussion…………………………………………………………………… 96
Vehicle Replacement Fund…………………………………………………………….. 97
Technology Management Fund………………………………………………………… 102
Asset Replacement Fund………….……………………………………………………. 105
Human Resources Services Fund ……………………………………………………… 110
Employee Benefits Fund ………………………………………………………………. 112
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TABLE OF CONTENTS 2021
PAGE
Special Revenue Funds
Summary Discussion…………………………………………………………………... 114
Parks Donation Fund…………………………………………………………………… 115
Friends of West University Parks Fund………………………………………………... 116
Court Technology Fund………………………………………………………………... 117
Tree Replacement Fund………………………………………………………………... 118
Court Security Fund……………………………………………………………………. 119
METRO Fund………………………………………………...………………………… 120
Police Forfeited Property Fund………………………………………………………… 121
Police Training Fund…………………………………………………………………… 122
Fire Training Fund……………………………………………………………………... 123
Good Neighbor Fund…………………………………………………………………… 124
Capital Projects Funds
Summary Discussion ………………………………………………………………….. 125
Capital Project Fund…………………………………………………………………… 126
Capital Reserve Fund………………………………………………………………….. 127
Transportation Improvement Fund…………………………………..………………… 128
2019 Certificate of Obligations Fund………………………………………………...... 129
Water and Sewer Capital Projects Fund……………………………………………….. 130
Community Improvement Plan
Summary Discussion .………………………………………………………………..... 131
2021 Budget Allocations ….………….…………………….…………………………. 132
5 Year Plan by Project Summary……….…………………….……………………….. 133
Current Projects Data Sheets ……….…………………….…………………………… 134
Ordinances
Adopting 2021 Budget.……………………………………………………………….... 156
Levying and Assessing Ad Valorem Taxes for 2020….………….……………………. 161
Truth-in-Taxation Calculations……….…………………….………………………….. 164
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CITY OF WEST UNIVERSITY
PLACE ANNUAL BUDGET 2021
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 2021 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 2021 Annual Operating Budget functions as a tool, formally communicating the City’s financial
and operating plan for the coming year.
FORMAT
The 2021 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 2021 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 2021. 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 2021. Detailed schedules compare the department’s
finances over several years, plus information about staffing.
5
ADMINISTRATION
3800 University Blvd.
West University Place, Texas 77005
September 28, 2020
City Council
City of West University Place
3800 University Blvd.
West University Place, TX 77005
RE: City Manager’s 2021 Budget
Honorable City Council,
In compliance with State of Texas law, the City’s charter, and good management practices, I am
pleased to present the 2021 Annual Operating Budget for the City of West University Place. This
budget allows the City to maintain our superior levels of service for our residents and our focus on
public safety, while also enhancing our vital infrastructure. This is despite external issues caused
by both the COVID-19 pandemic’s impact on operations and State of Texas efforts to limit
municipalities’ abilities to self-govern through the implementation of Senate Bill 2 revenue caps.
In spite of those issues, this budget builds on the City Council’s strategic vision and goals to
proactively address the city’s needs and to continue delivering vital services to residents.
Considering that our city is built out and is 98% residential, maintaining our high service levels
and healthy community is paramount to maintaining our primary funding source for City services.
The 2021 budget was prepared in the context of the significant impact that the COVID-19
pandemic has had on City operations and revenues, as well as on residents’ lives. Our beautiful
parks and high-quality recreational programming have long been a point of pride for residents.
Unfortunately, COVID-19 has impacted our ability to safely provide the same programming as in
years past, consequently impacting both our residents’ quality of life and the City revenues that
were anticipated for this year. While these effects cannot be ignored, this budget reflects the City’s
belief that 2021 will serve as a transition year, as we build back toward normalcy and hopefully
return to pre-COVID operational levels in 2022. This consistent approach helps to prevent
unintended consequences in future budget cycles as services and operations are assessed.
In addition, this budget reflects the difficulties imposed on the City by the State of Texas through
the passage of Senate Bill 2. This bill, which directly limits a City’s ability to fund enhancements
to City-provided services, introduced revenue caps that will impact the City of West University
Place in 2021.
Despite these external complications, the City was able to lower the adopted tax rate for the second
year in a row, decreasing it by 5% from $0.309210 to $0.294066 per $100 assessed value. In
addition, the City managed to avoid increasing water, sewer, or solid waste fees for residents this
year, although increases will likely be necessary in 2022. This is while continuing to provide our
core services for residents, and investing in the future of our community.
6
City Manager’s 2021 Budget
September 28, 2020
The objectives of this 2021 budget are to:
1. Maintain our position as one of the nation’s most desirable places to live
2. Implement the approved policy and management agendas
3. Continue our superior City-delivered services in a reliable, efficient, and safe manner
4. Review all expenditures and ensure that our City remains financially sound
5. Minimize tax and rate increases
6. Actively seek new funding sources for capital projects and services
7. Adopt an operating budget that is balanced and fair to all taxpaying homeowners
This budget also:
1. Lowers the adopted tax rate by $1.5 cents to $0.294066/$100 assessed value
2. Avoids increasing sewer, water, or solid waste fees
3. Updates the City’s strategic vision and goals
4. Restructures existing positions to improve service delivery and efficiency
5. Adds a Communications Coordinator position in order to improve citywide
communications with our residents and customers
6. Invests in our dedicated/restricted funds for the replacement of equipment, vehicles, and
technology
7. Continues our investment in city infrastructure replacement and maintenance (such as for
water, sewer, streets, sidewalks, and storm drainage)
8. Provides for initiatives to enhance communication and marketing
9. Funds the following Community Improvement Projects:
a) Construction of the final phase for the Virtual Gate Project
b) Construction design for planned improvements to the Wastewater Treatment Plant
c) Replacement of HVAC units in the City’s server room
d) Development of a Facilities Master Plan
e) Construction design for the streets and citywide drainage improvements
f) Construction of street replacement and drainage improvement along Buffalo
Speedway
g) Condition assessment for streets and sidewalks
h) Street maintenance to remove water ponding issues
Political Conditions
This 2021 budget anticipates continued pressure in the years to come from the State of Texas,
which is currently casting blame for high property taxes on local governments. The end result is a
continued assault on West U’s ability to self-govern and to fund and enhance the services that are
desired and expected by our residents. We began to feel the impacts of these State-imposed budget
restrictions last year, as State legislation cut funding from the collection of franchise fees from
utility services and also allowed wireless carriers to install micro cell towers (5G deployment) in
the City’s right-of-ways with minimal compensation to the public.
This year began an even bigger issue for local, county, and special districts – that of revenue caps.
West U is faced with a revenue cap of 3.5%, meaning that we can only increase revenue from
property taxes by 3.5% over the prior year without requiring a vote. Although this amount is
currently higher than today’s inflation, the imposed limit will cause issues down the road when it
7
City Manager’s 2021 Budget
September 28, 2020
comes time to add or enhance services and/or employees to meet the City’s needs. Lastly, there
are already rumblings by some State legislators that Senate Bill 2 needs to be adjusted and tweaked,
which I interpret as continued restrictions to our ability to fund the services expected by our
residents and to use Certificates of Obligation (COs) for long-term funding.
Economic Condition and Outlook
The economy in Texas, and in Houston, has been severely impacted by the ongoing COVID-19
pandemic. While the sales tax is a small portion of our budget, we have seen increases in revenues
associated with the fact that more residents are staying at home and shopping online. The
recent ruling in South Dakota v. Wayfair Inc. now requires online retailers above a certain
threshold to collect and remit taxes to the agency where the transaction was physically
completed.
After our economic downturn in 2020, our expectation is that 2021 will be a year of transition
as we start a return to normalcy. Our 2021 budget reflects this belief, funding normal services in
2021 while anticipating lower than normal revenue in parks & recreation and public safety
services. Our expectation is that, by 2022, we will be back to our pre-COVID operations and
will be providing the safe and reliable level of programming that our residents have come to
expect. Thankfully, the City is well positioned for a return to pre-pandemic conditions, with
its enviable residential neighborhoods helping West U remain one of the most desirable placed
to live and raise a family.
Despite the problems of 2020, West U’s appraised valuation continues to hold strong, due in
large part to our safe community, location, and small-town feel; our excellent elementary
school, outstanding parks, and green spaces; and our access to modern amenities and
recreational opportunities.
These factors, along with our consistent fiscal policies that keep the City financially sound with
a triple-A (AAA) bond rating, enable the City of West University Place to fund the superior
services that are valued and expected by our community.
BUDGET OVERVIEW
Revenues
Total projected revenues for 2021 are $56.43 million, which is 28% less than the previous
year. This decrease reflects an expectation that COVID-19 will continue to impact City
operations in 2021, mainly in the areas of parks & recreation and public safety. Projected
revenues are also reduced because of a lower debt service tax rate and bonds proceeds for the
$25.7 million that were budgeted in 2020 and not 2021.
In addition, this budget transfers $2.7 million from the Water & Sewer Fund to Water and
Sewer Capital Projects. This is $1.8 million more than is annually transferred to fund water
and sewer projects, and reflects the cost to begin design work to implement the Wastewater
Treatment Plant Master Plan.
8
City Manager’s 2021 Budget
September 28, 2020
Revenue Actions
The 2021 budget adopts the following revenue items:
Reduce the adopted tax rate by 5% from $0.309210 to $0.294066 per $100 assessed value
Maintain the current water and sewer fees
Maintain the current solid waste fee
Estimate that Parks & Recreation revenue will be approximately 70% of normal years
General Fund Revenues
General Fund Revenues are projected to be $21 million, a decrease of $60 thousand or about 0.3%
less than was budgeted the previous year. The primary reasons for the decrease are reductions in
investment earnings and other impacts of the ongoing COVID-19 pandemic.
Despite this, the budget projects to maintain an unassigned ending General Fund balance of $9.65
million. This is well above the budgeted reserve requirement of $4.2 million, calculated at 20% of
the General Fund’s budgeted operating revenues. This 2021 budget plans for an increase of the
reserves to 30% ($6.3 million). This healthy reserve allows the City to maintain the 20% reserves
to ensure our excellent AAA credit rating, while providing an additional 10% working reserve for
emergency and natural disasters.
City of West University Place, Texas
REVENUES BY FUND TYPE, 2017 ‐ 2021
Type of Funds
Adopted
2017
Adopted
2018
Adopted
2019
Adopted
2020
Adopted
2021
$ Increase /
(Decrease)
from 2020
% Increase /
Decrease
from 2020
General Fund $18,178,923 $19,123,077 $19,941,318 $21,069,598 $21,009,728 ($59,870)‐0.28%
Restricted Operations $1,126,300 $1,165,710 $648,800 $1,173,900 $944,800 ($229,100)‐19.52%
Restricted CIP $1,211,500 $4,297,505 $6,561,768 $37,108,200 $17,059,619 ($20,048,581)‐54.03%
Debt Service $8,954,769 $8,850,034 $8,893,592 $9,047,724 $7,250,124 ($1,797,600)‐19.87%
Water & Sewer $7,240,000 $8,011,585 $7,982,000 $8,205,900 $8,365,500 $159,600 1.94%
Solid Waste $1,654,000 $1,757,600 $1,761,000 $1,797,000 $1,795,900 ($1,100)‐0.06%
Total Budgeted Revenues $38,365,492 $43,205,511 $45,788,478 $78,402,322 $56,425,671 ($21,976,651)‐28.03%
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City Manager’s 2021 Budget
September 28, 2020
Expenditures
This 2021 budget estimates $43.44 million of expenditures, including:
Operations $32.78 million
Capital Improvement Plan (CIP) 3.09 million
Debt Service 7.57 million
Overall, expenditures are recommended at $36.27 million less than in the adopted 2020 budget,
with the majority of the reduction coming from fewer new large capital projects. Capital
Improvements consists of all new CIP projects budgeted for this year, not including those rolled
over from previous budget cycles. This is as we continue to implement CIP priorities such as the
Buffalo Speedway improvements, the Virtual Gate project and the Citywide Streets and Drainage
project.
Operations consists of all City-provided services, and includes expenditures from the General,
Water and Sewer, Solid Waste, and Special Revenue (Restricted Operations) funds, without the
Water and Sewer debt payment portion. These funds are estimated to increase 6% compared to the
adopted 2020 budget.
Debt Service includes both
the Debt Service Fund total
expenditures and the Water
and Sewer debt service, and
is estimated to decrease
26% from the adopted 2020
budget. These reductions
include decreases in bond
principal, bond interest, and
issuance costs.
The chart to the right
compares 2020 adopted
departmental expenditures
to the 2021 estimated
departmental expenditures.
City of West University Place, Texas
2017 ‐ 2021 BUDGET EXPENDITURES COMPARISON
Adopted
2017
Adopted
2018
Adopted
2019
Adopted
2020
Adopted
2021
$ Increase /
(Decrease)
from 2020
% Increase /
(Decrease)
from 2020
Operations $28,434,895 $29,323,500 $29,134,535 $30,930,485 $32,784,270 $1,853,785 5.99%
Capital Improvements (CIP) $1,055,000 $5,147,000 $6,235,000 $38,548,169 $3,090,000 ($35,458,169)‐91.98%
Debt Service $10,117,272 $10,050,279 $10,085,530 $10,231,966 $7,568,394 ($2,663,572)‐26.03%
Total Budget $39,607,167 $44,520,779 $45,455,065 $79,710,620 $43,442,664 ($36,267,956)‐45.50%
OPERATING DEPARTMENT EXPENDITURES COMPARISON
Adopted
2020
Adopted
2021
$ Increase /
(Decrease)
from 2020
% Increase /
Decrease
from 2020
City Council $118,110 $145,670 $27,560 23.33%
Legal $185,000 $205,000 $20,000 10.81%
Administration $1,261,900 $1,375,300 $113,400 8.99%
Finance $1,867,675 $1,847,400 ($20,275)‐1.09%
Police $5,575,200 $5,531,200 ($44,000)‐0.79%
Fire $3,870,000 $3,850,000 ($20,000)‐0.52%
Public Works $3,573,700 $3,621,050 $47,350 1.32%
Parks $4,154,900 $4,113,450 ($41,450)‐1.00%
Water & Sewer $8,207,283 $9,036,020 $828,737 10.10%
Solid Waste $1,876,800 $1,935,700 $58,900 3.14%
Total Operating Budget $30,690,568 $31,660,790 $970,222 3.16%
2020‐2021 Adopted Budget
City of West University Place, Texas
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City Manager’s 2021 Budget
September 28, 2020
NOTABLE CHANGES
City Council
This department includes the City Council, along with appointed boards and commissions.
Expenditures are estimated at $350,000, which is approximately $47,000 (16%) more than last
year. This is primarily due to an expected increase in consultant fees, legal fees, and election
expenses.
Administration
This department includes the City Manager’s office, Human Resources (HR), and the City
Secretary’s office. Expenditures are estimated at $1.38 million, which is $113,000 (9%) more than
last year. This includes a new Communications Coordinator position to improve and develop
public information and communication initiatives for the City.
Parks & Recreation
This department includes the Recreation Center, Colonial Park, Senior Services, Parks
Maintenance, and Administration. Expenditures are estimated at $4.11 million, which is $41,000
(1%) less than last year. The reduction in expenditures includes decreases in contracted services
and swimming pool maintenance costs that were associated with one-time projects in 2020, such
as the installation of new valves at Colonial Park. In addition, community relations costs have been
reduced, after the one-time increase in 2020 for the needs assessment survey for Senior Services.
The Parks & Recreation department suffered a significant impact on operations in 2020 due to the
COVID-19 pandemic, experiencing a net revenue loss of approximately $823,000. It is expected
that this department will continue to experience impacts to its operations as we adjust and return
to normalcy over the course of 2021.
This budget continues support of the Piranhas Swim Team through use of the pool, with the
Piranhas covering the cost of staffing. It also supports Tri-Sports through $30,000 of in-kind
services (water, electricity, solid waste service, and room rentals) and priority use of the recreation
center fields (with an estimated value of $100,000).
Water and Sewer Fund
This fund’s budget of $9 million is $829,000, or 10% higher than the 2020 budget. This reflects
an increase of $1.8 million in the amount annually transferred to Water and Sewer Capital Projects
in order to fund design work for the implementation of the Wastewater Treatment Plant Master
Plan. In addition, it continues the annual transfer to the General Fund at $1.25 million.
Wages and Benefits
This 2021 budget includes funding for employees’ annual merit increases of up to 2.5% on their
anniversary date, with the ability to receive up to an additional 1.5% for consistent exceptional
performance. This pay-for-performance program will continue to follow the guidelines established
by the Council for its mission, vision, goals, and core values. In addition, this 2021 budget funds
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City Manager’s 2021 Budget
September 28, 2020
the wage adjustments for certain positions identified in the recent compensation study, which will
be implemented on their respective anniversary date.
COMMUNITY IMPROVEMENT PROGRAM
This budget continues the Five-Year Community Improvement Program, along with funding for
the maintenance, renovation, and modernization of systems throughout the City.
The 2021 Community Improvement Program budget is approximately $3.09 million, in addition
to approximately $33.61 million of projects that are estimated to be carried over from 2020.
In addition to projects that are currently underway, the following are the more notable projects that
are added for 2021:
Design for citywide street and drainage improvements*
Master plan design for Wastewater Treatment Plant
Continuation of the stormwater management program
Replacement of HVAC units in the server room
Street maintenance
Sidewalk and pavement condition assessments
Development of a Facilities Master Plan
*Note – Project will be added with a budget amendment to the 2020 Adopted Budget at time of award.
SUMMARY
This 2021 budget:
Implements priorities identified by the City Council
Lowers the adopted tax rate for the second year in a row
Adds a new position (Communications Coordinator) to help improve communications with
residents and stakeholders
Continues funding for our Community Improvement Program, which most notably
includes citywide street and drainage improvements (* see note above)
Implements annual updates to the City’s vision and goals
Preserves the City’s reserves in order to maintain our AAA bond rating, while also
remaining flexible to respond to natural disasters or State-mandated budget reductions
Maintains reserves adequate to ensure that resources are available annually for unexpected
issues and the replacement of service vehicles and assets
Avoids budget and accounting procedures that would balance the current 2021 budget at
the expense of future budgets
Implements the State-mandated 3.5% revenue cap
While COVID-19 continues to impact the City, staff, and residents, it is believed that 2021 will
see us returning to normal operations after the singular event of the pandemic. This approach will
mitigate unintended impacts to the budget process in 2022 and beyond as we provide residents
with the safe programs and services that they expect.
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City Manager’s 2021 Budget
September 28, 2020
ACKNOWLEDGEMENTS
I would like to acknowledge the hard work of all City staff – in particular, Finance Director
Katherine DuBose and her department for their efforts to finalize this budget despite the pandemic
and preparations for a major hurricane. The result is a budget that invests in our community’s
future, ensures effective service delivery, and builds upon the City Council’s evolving vision and
goals – all while continuing to lower the tax rate and being good financial stewards of the taxpaying
homeowner’s money.
Respectfully submitted,
David J. Beach
City Manager
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CITY OF WEST UNIVERSITY PLACE
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2020 2021
Amount of
Increase
(Decrease)
Percent of
Increase
(Decrease)
Governmental Fund Types:
General Fund 20,890,085$ 21,276,070$ 385,985$ 1.85%
Debt Service Fund 9,047,783 7,180,374 (1,867,409) -20.64%
Total 29,937,868 28,456,444 (1,481,424) -4.95%
Enterprise Fund Types:
Water & Sewer Fund 8,207,283 9,036,020 828,737 10.10%
Solid Waste Management Fund 1,876,800 1,935,700 58,900 3.14%
Total 10,084,083 10,971,720 887,637 8.80%
Internal Service Fund Types:
Employee Benefit Fund 2,490,400 2,317,000 (173,400) -6.96%
Human Resources Services Fund 335,700 253,900 (81,800) 100.00%
Asset Replacement Fund 181,800 186,600 4,800 2.64%
Vehicle Replacement Fund 959,000 153,000 (806,000) -84.05%
Technology Management Fund 1,613,500 1,727,900 114,400 7.09%
Total 5,580,400 4,638,400 (942,000) -16.88%
TOTAL ALL FUND TYPES 45,602,351$ 44,066,564$ (1,535,787)$ -3.37%
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY EXPENDITURES COMPARISON
Comparison of 2020 Budget to 2021 Budget
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
2020 2021
General Fund
Debt Service Fund
Water & Sewer Fund
Solid Waste Management Fund
Employee Benefit Fund
Asset Replacement Fund
Technology Management Fund
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
2020
2021
15
General Fund
Debt Service
Fund
Water & Sewer
Fund
Solid Waste
Fund
Technology
Management
Fund Total
Revenues
Property Tax 12,925,878$ 6,824,104$ -$ -$ -$ 19,749,982$
Other Taxes 2,221,000 - - - - 2,221,000
Licenses, Permits & Fees 606,750 - - - - 606,750
Charges for Services 2,872,100 - 8,180,000 1,791,500 - 12,843,600
Fines & Forfeitures 135,400 - -- - 135,400
Other Revenue 553,300 38,000 140,900 4,400 2,500 739,100
Transfers 1,695,300 388,020 44,600 - 1,726,000 3,853,920
Total Revenues 21,009,728$ 7,250,124$ 8,365,500$ 1,795,900$ 1,728,500$ 40,149,752$
Expenditures
Personnel 13,087,170$ -$ 1,186,200$ 514,400$ 602,700$ 15,390,470$
Operating 4,957,200 - 3,415,800 819,500 1,104,500 10,297,000
Capital 221,200 - 96,000 31,000 - 348,200
Transfers 3,010,500 - 3,950,000 570,800 20,700 7,552,000
Debt Service -7,180,374 388,020 - - 7,568,394
Total Expenditures 21,276,070$ 7,180,374$ 9,036,020$ 1,935,700$ 1,727,900$ 41,156,064$
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON MAJOR FUNDS
2021 BUDGET AT A GLANCE
Personnel
37.4%
Operating
25.0%
Capital
0.8%
Transfers
18.3%
Debt Service
18.4%
2021 EXPENDITURES - GENERAL, DEBT
SERVICE, WATER & SEWER, SOLID WASTE AND
TECHNOLOGY MANAGEMENT FUNDS
Property Tax
49.2%Other Taxes
5.5%
Licenses, Permits
& Fees
1.5%
Charges for
Services
32.0%
Fines &
Forfeitures
0.3%
Other Revenue
1.8%Transfers
9.6%
2021 REVENUES - GENERAL, DEBT SERVICE,
WATER & SEWER, SOLID WASTE AND
TECHNOLOGY MANAGEMENT FUNDS
16
General
Fund
Debt Service
Fund
Water &
Sewer Fund
Solid Waste
Fund
Technology
Management
Fund Total
Revenues
Property Tax 12,323,800$ 7,796,900$ -$ -$ -$ 20,120,700$
Other Taxes 2,222,300 - - - - 2,222,300
Licenses, Permits & Fees 566,200 - - - - 566,200
Charges for Services 1,600,800 - 8,400,000 1,791,500 - 11,792,300
Fines & Forfeitures 104,400 - - - - 104,400
Other Revenue 570,600 42,300 101,800 6,800 4,000 725,500
Transfers 1,640,700 1,184,183 - - 1,680,500 4,505,383
Bond Proceeds - 11,376,128 - - - 11,376,128
Total Revenues 19,028,800$ 20,399,511$ 8,501,800$ 1,798,300$ 1,684,500$ 51,412,911$
Expenditures
Personnel 11,386,082$ -$ 1,071,050$ 448,650$ 496,750$ 13,402,532$
Operating 3,857,250 - 3,256,900 759,200 1,180,200 9,053,550
Capital 322,000 - 266,500 8,600 - 597,100
Transfers 2,697,800 - 2,150,000 569,100 20,000 5,436,900
Debt Service - 20,359,165 1,184,183 - - 21,543,348
Total Expenditures 18,263,132$ 20,359,165$ 7,928,633$ 1,785,550$ 1,696,950$ 50,033,430$
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON
2020 ESTIMATED AT A GLANCE
Personnel
26.8%
Operating
18.1%
Capital
1.2%Transfers
10.9%
Debt Service
43.1%
2020 EXPENDITURES - GENERAL,
DEBT SERVICE, WATER & SEWER,
SOLID WASTE AND TECHNOLOGY
MANAGEMENT FUNDS
Property Tax
50.3%
Other Taxes
5.6%
Licenses,
Permits &
Charges for
Services
29.5%
Fines &
Forfeitures
0.3%
Other Revenue
1.8%
Transfers
11.3%
2020 REVENUES - GENERAL, DEBT
SERVICE, WATER & SEWER, SOLID
WASTE AND TECHNOLOGY
MANAGEMENT FUNDS
17
Beginning
Balance
(Estimated)Taxes
Licenses,
Permits, Fees
& Charges
for Services Other Total
Expenditures
and Transfers
Out
Ending
Balance
General Fund 10,591,614$ 15,146,878$ 3,478,850$ 2,384,000$ 21,009,728$ 21,276,070$ 10,325,272$
Debt Service Fund 956,765 6,824,104 - 426,020 7,250,124 7,180,374 1,026,515
Water and Sewer Fund 1,523,934 - 8,180,000 185,500 8,365,500 9,036,020 853,414
Solid Waste Fund 487,142 - 1,791,500 4,400 1,795,900 1,935,700 347,342
Capital Project Fund 413,999 - - 302,800 302,800 600,000 116,799
2019 CO Fund 2,386,276 - - 13,900 13,900 2,160,000 240,176
Transportation Improvement Fund 18,809,204 - - 14,035,119 14,035,119 30,289,106 2,555,217
Water and Sewer Capital Fund 1,697,259 - - 2,707,800 2,707,800 3,650,000 755,059
Employee Benefit Fund 1,262,603 - - 2,311,600 2,311,600 2,317,000 1,257,203
Human Resources Services Fund 508,466 - - 253,900 253,900 253,900 508,466
Vehicle Replacement Fund 3,371,174 - - 668,200 668,200 153,000 3,886,374
Technology Management Fund 283,055 - - 1,728,500 1,728,500 1,727,900 283,655
Asset Replacement Fund 3,277,102 - - 677,000 677,000 186,600 3,767,502
Parks Fund 58,849 - - 40,800 40,800 30,000 69,649
Friends of West U Parks Fund 128,186 - 250,000 250,000 250,000 128,186
Court Technology Fund 21,087 - - 5,000 5,000 2,000 24,087
Tree Replacement Fund 303,458 - - 31,700 31,700 50,000 285,158
Court Security Fund 44,520 - - 4,300 4,300 15,000 33,820
Metro Fund 213,846 - - 610,100 610,100 575,000 248,946
Police State Forfeited Property Fund 28,340 - - 200 200 - 28,540
Police Training Fund 29,684 - - 2,700 2,700 - 32,384
Fire Training Fund 17,399 - - - - - 17,399
Good Neighbor Fund 4,147 - - - - 2,500 1,647
Total All Funds 46,418,109$ 21,970,982$ 13,450,350$ 26,643,539$ 62,064,871$ 81,690,170$ 26,792,810$
Sources
2021 Combined Summary of Revenues, Expenditures and Fund Balance/Retained Earnings
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON
18
General Fund
Water & Sewer
Fund
Solid Waste
Fund
Technology
Management
Fund Total
REGULAR WAGES 8,155,700$ 741,700$ 343,700$ 421,700$ 9,662,800$
PART-TIME WAGES 745,000 - - - 745,000
ON CALL 23,800 14,800 - 2,800 41,400
OVERTIME 616,800 75,000 19,000 8,500 719,300
LONGEVITY 58,400 7,300 4,100 1,300 71,100
TOTAL COMPENSATION 9,599,700$ 838,800$ 366,800$ 434,300$ 11,239,600$
HEALTH & DENTAL 1,156,700$ 139,200$ 56,300$ 61,800$ 1,414,000$
TMRS 1,179,800 110,000 47,900 57,900 1,395,600
FICA 709,550 61,300 26,800 31,800 829,450
WORKERS COMPENSATION 85,620 9,900 10,300 1,000 106,820
ALLOWANCES 69,200 3,700 - 8,500 81,400
RETIREE BENEFITS 98,300 - - - 98,300
OTHER BENEFITS 45,500 4,300 1,800 1,900 53,500
HSA CONTRIBUTION 110,500 17,500 3,000 5,500 136,500
EMPLOYEE RELATIONS 32,300 1,500 1,500 - 35,300
TOTAL BENEFITS 3,487,470$ 347,400$ 147,600$ 168,400$ 4,150,870$
TOTAL PERSONNEL COSTS 13,087,170$ 1,186,200$ 514,400$ 602,700$ 15,390,470$
General Fund
Water & Sewer
Fund
Solid Waste
Fund
Technology
Management
Fund Total
REGULAR WAGES 7,235,600$ 679,000$ 303,200$ 335,900$ 8,553,700$
PART-TIME WAGES 541,020 - - - 541,020
ON CALL 19,170 13,400 - 2,900 35,470
OVERTIME 562,300 60,600 10,500 14,400 647,800
LONGEVITY 58,000 7,200 4,100 1,700 71,000
TOTAL COMPENSATION 8,416,090$ 760,200$ 317,800$ 354,900$ 9,848,990$
HEALTH & DENTAL 904,200$ 126,700$ 53,400$ 54,300$ 1,138,600$
TMRS 1,044,700 98,400 41,000 47,300 1,231,400
FICA 612,600 54,400 22,800 25,700 715,500
WORKERS COMPENSATION 91,117 11,100 11,200 1,200 114,617
ALLOWANCES 61,700 3,500 - 8,000 73,200
RETIREE BENEFITS 94,400 - - - 94,400
OTHER BENEFITS 39,600 3,300 1,700 1,600 46,200
HSA CONTRIBUTION 99,525 12,250 750 3,750 116,275
EMPLOYEE RELATIONS 22,150 1,200 - - 23,350
TOTAL BENEFITS 2,969,992$ 310,850$ 130,850$ 141,850$ 3,553,542$
TOTAL PERSONNEL COSTS 11,386,082$ 1,071,050$ 448,650$ 496,750$ 13,402,532$
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON - PERSONNEL COSTS
2020 ESTIMATE AT A GLANCE
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON - PERSONNEL COSTS
2021 BUDGET AT A GLANCE
19
DEPARTMENT 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
GENERAL FUND
Administration 5556656667
Finance 6655555566
Police 35 35 35 35 35 38 38 38 38 38
Fire 23 23 23 23 23 23 23 23 23 23
Public Works 20 20 19 18 18 18 18 18 19 19
Parks & Recreation 11 11 11 12 12 12 12 12 12 12
TECHNOLOGY MANAGEMENT FUND
Administration 3334444444
FUND
Finance – Utilities 2222222222
Operations 12 12 12 12 11 11 11 11 11 11
SOLID WASTE FUND
Operations 8866777777
Total City FTE's 125 125 121 123 123 125 126 126 128 129
Full-Time Equivalent (FTE) Position Summary
20
Levy Rate
per $100
Monthly Cost
(Average
Residence)
Levy Rate
per $100
Monthly Cost
(Average
Residence)
Maintenance & Operations $0.189690 $189.47 $0.192482 $198.70 $9.23
Debt Service $0.119520 $119.38 $0.101584 $104.87 ($14.52)
Total $0.309210 $308.85 $0.294066 $303.56 ($5.29)
Average residence
homestead taxable value
Tax Year
2019 Tax Year 2020
Tax Year
2020
@ Actual
Rate
@ No-New-
Revenue
(NNR) Rate
@ Adopted
Rate
$1,198,614 $1,238,760 $1,238,760
0.30921 0.30294 0.29407
$3,706.23 $3,752.75 $3,642.77
$308.85 $312.73 $303.56
2020
Adopted vs.
2020 NNR
2020 NNR vs.
2019 Actual
2020 Adopted
vs. 2019
Actual
$40,146 $40,146
Tax Increase (Decrease) from Value $0.00 $121.62 $118.06
Tax Increase (Decrease) from Rate -$109.98 -$75.11 -$181.52
-$109.98 $46.51 -$63.45
-$9.17 $3.88 -$5.29
1.26% -1.71%
$1,198,614 $1,238,760
Average Taxpayer Annual Tax Increase (Decrease)
Increase (Decrease) per month
% Increase (Decrease) YTY
Average Taxable Value Taxpayer
Average taxable value - residence homestead
Tax rate per $100 assessed value
Average Annual Tax
Average Monthly Tax
Value Increase (Decrease)
FY 2021 / TY 2020FY 2020 / TY 2019
Comparison of Property Taxes: Tax Years 2019 vs. 2020
Monthly
Increase/
(Decrease)
21
GENERAL FUND 2021
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 2020 – The 2020 Budget projected a revenue total of $19.43 million,
excluding transfers to finance the General Fund’s services. Based on collections and data available
through August 25, 2020, revenues appear likely to reach $17.39 million, 10.52% or $2.05 million
below the 2020 Budget projections. The decline is attributed to COVID-19, which negatively
impacted Parks & Recreation and public safety revenues. Parks and recreation fee categories are
expected to be less than the original budget projections by $1,563,600, alarm monitoring revenue is
projected to be under budget by $282,000 and fines and forfeitures are expected to come in under
budget by $102,000. Additionally, earnings on investments revenue is projected to come in under
budget by $88,500, which is due to the decline in interest rates.
Expenditures Estimated for 2020 – The original 2020 Budget appropriated $20.89 million,
including transfers out. Based on expenditures through August 25, 2020 and department estimates
to complete the year, the total actual expenditures are projected to be below the appropriated
amount by $2.63 million or 12.58%. The reduction in expenditures is due to health insurance
savings, parks and recreation program expenditure reduction due to COVID-19, and vacancy
savings related to unfilled positions.
Financial Position in 2020 – The City of West University Place’s General Fund is projected to
close 2020 in sound fiscal condition. The 2020 estimated ending fund balance available
for appropriations in 2021 is $9.92 million. This amount represents 47.2% of the proposed
2021 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 2020 exceeding that
target by approximately $5.71 million.
Projected 2021 Revenues – The City’s General Fund revenues for fiscal year 2021 are forecast to
decrease 0.28% over the 2020 revenue budget. Total 2021 revenues are expected to be
approximately $21.01 million.
Revenues from ad valorem property taxes (current tax, delinquent tax and penalty and interest) will
increase by $575,930, a 4.7% increase. The ad valorem tax rate dedicated to maintenance and
operations will increase 1.47% to $0.192482 per $100 of assessed value. Taxable value in West
University Place is estimated to increase $182.4 million or 2.8% to $6.70 billion. Values from
new construction are certified at $68.59 million. Value increases of $60.56 million on
existing property will be combined with the new construction value and an additional estimate
of $476.64 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 $1.22 million a 3.0% increase
from 2020.
22
GENERAL FUND 2021
Franchise taxes are expected to provide approximately 4.7% of the City’s General Fund revenues,
forecasted at $1.0 million. Franchise fees are received for electricity, telephone, natural gas and
cable service provided to the citizens of West University Place.
Revenue sources budgeted under the Charges for Services category includes ambulance service,
alarm monitoring, parks fees, and other service related fees. As a result of COVID-19 and the
uncertainty of when normal activity levels will return, 2021 is being considered a transition year
for Parks and Recreation programming. This results in Parks and Recreation revenue items
contained within Charges for Services to decrease by $575,200 from the 2020 Budget. Other
revenue sources under Charges for Services are consistent with the 2020 Budget.
Expenditures in 2021 – The 2021 Budget appropriates $21.28 million, up $386 thousand, or 1.8%
from the 2020 General Fund’s $20.89 million budget. The increase is due primarily to a $300
thousand transfer to the capital project fund.
Included in the 2021 Budget are the following transfers:
Amount Transfer To Fund Purpose
$343,000 Vehicle Replacement
Fund
Provide cash basis funding for replacement vehicles.
($1,500 increase)
$1,541,200 Technology
Management Fund
Provide operating funds for the centralization and
management of city-wide technology needs. ($44,800
increase)
$539,300 Asset Replacement
Fund
Provide cash basis funding for the purchase of high dollar
equipment routinely used by the city. ($36,800 decrease)
$300,000 Capital Project Fund Provide cash basis funding for capital projects related to
the City’s infrastructure. ($300,000 increase)
$35,000 Employee Benefit Fund Provide operating funds for the centralization and
management of employee benefits. ($1,300 increase)
$252,000 Human Resources
Services Fund
Provides cash basis funding for non-insurance related
Human Resources expenditures. ($2,100 increase)
23
GENERAL FUND 2021
Personnel costs, including benefits, will amount to $13.09 million, or 61.51% of the expenditure
budget, and a 0.17% increase compared to the corresponding 2020 budget. The city’s portion of
health and dental care benefit costs are projected to total $1.16 million, a 4.44% decrease as
compared to the 2020 budget. Required contributions to the Texas Municipal Retirement System
are budgeted at $1.18 million, up approximately 0.78%. 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 of 13.06%. As of December 31, 2019, the most recent available valuation, the City of
West University Place is 89.78% funded.
The 2021 Budget for employee regular wages is $8.16 million, up 1.7% over the 2020 Budget. The
budget includes a 2.5% annual merit increase that an employee can earn on their anniversary date.
An additional 1.5%, for a total of 4%, can be earned by an employee for exceptional performance.
24
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY DEPARTMENT
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REVENUES:
AD VALOREM TAXES $ 11,652,747 $ 11,868,670 $ 12,349,948 $ 12,323,800 $ 12,925,878
SALES TAXES 1,172,256 1,300,763 1,184,000 1,220,900 1,220,000
FRANCHISE TAXES 1,128,060 1,093,925 985,500 993,300 993,000
OTHER TAXES 13,528 11,219 11,000 8,100 8,000
TOTAL TAXES 13,966,591$ 14,274,577$ 14,530,448$ 14,546,100$ 15,146,878$
PERMITS, LICENSES AND FEES 668,694 727,588 574,000 566,200 606,750
CHARGES FOR SERVICES 3,034,958 3,414,984 3,457,000 1,600,800 2,872,100
FINES AND FORFEITURES 220,610 277,731 206,400 104,400 135,400
INVESTMENT EARNINGS 247,974 340,194 225,000 136,500 83,500
OTHER REVENUE 808,083 343,593 440,550 434,100 469,800
TRANSFERS IN 1,530,048 1,789,454 1,636,200 1,640,700 1,695,300
TOTAL REVENUES 20,476,958$ 21,168,121$ 21,069,598$ 19,028,800$ 21,009,728$
EXPENDITURES BY DEPARTMENT:
ADMINISTRATION $ 1,317,355 $ 1,487,012 $ 1,565,010 $ 1,408,060 $ 1,725,970
FINANCE 2,006,284 2,878,097 1,867,675 1,584,100 1,847,400
POLICE 4,554,734 4,541,084 5,575,200 4,689,600 5,531,200
FIRE 3,598,587 3,546,949 3,870,000 3,595,707 3,850,000
PUBLIC WORKS 3,088,900 2,992,669 3,573,700 3,303,400 3,621,050
PARKS & RECREATION 3,700,070 4,072,762 4,154,900 3,398,665 4,113,450
TRANSFERS OUT 200,000 -283,600 283,600 587,000
TOTAL EXPENDITURES 18,465,929$ 19,518,573$ 20,890,085$ 18,263,132$ 21,276,070$
NET REVENUES (EXPENDITURES 2,011,029$ 1,649,548$ 179,513$ 765,668$ (266,342)$
BEGINNING FUND BALANCE 6,165,369 8,176,398 8,828,468 9,825,946 10,591,614
ENDING FUND BALANCE 8,176,398$ 9,825,946$ 9,007,981$ 10,591,614$ 10,325,272$
ASSIGNED*119,000 197,000 203,000 203,000 211,000
RESTRICTED**403,747 433,708 439,747 463,708 463,708
UNASSIGNED FUND BALANCE 7,653,651$ 9,195,238$ 8,365,234$ 9,924,906$ 9,650,564$
* Assigned for City Manager's Contract
** Restricted for PEG fees
ADMINISTRATION
8.1%
FINANCE
8.7%
POLICE
26.0%
FIRE
18.1%
PUBLIC WORKS
17.0%
PARKS & RECREATION
19.3%
TRANSFERS OUT
2.8%
2021 GENERAL FUND EXPENDITURES BY DEPARTMENT
25
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY ACCOUNT
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REVENUES:
AD VALOREM TAXES 11,652,747$ 11,868,670$ 12,349,948$ 12,323,800$ 12,925,878$
SALES TAXES 1,172,256 1,300,763 1,184,000 1,220,900 1,220,000
FRANCHISE TAXES 1,128,060 1,093,925 985,500 993,300 993,000
OTHER TAXES 13,528 11,219 11,000 8,100 8,000
TOTAL TAXES 13,966,591$ 14,274,577$ 14,530,448$ 14,546,100$ 15,146,878$
PERMITS, LICENSES AND FEES 668,694 727,588 574,000 566,200 606,750
CHARGES FOR SERVICES 3,034,958 3,414,984 3,457,000 1,600,800 2,872,100
FINES AND FORFEITURES 220,610 277,731 206,400 104,400 135,400
INVESTMENT EARNINGS 247,974 340,194 225,000 136,500 83,500
OTHER REVENUE 808,083 343,593 440,550 434,100 469,800
TRANSFERS IN 1,530,048 1,789,454 1,636,200 1,640,700 1,695,300
TOTAL REVENUES 20,476,958$ 21,168,121$ 21,069,598$ 19,028,800$ 21,009,728$
EXPENDITURES:
REGULAR WAGES $ 6,935,850 $ 7,104,156 $ 8,021,700 $ 7,235,600 $ 8,155,700
PART-TIME WAGES 617,347 673,893 720,400 541,020 745,000
ON CALL 17,700 17,291 21,200 19,170 23,800
OVERTIME 673,331 706,689 656,600 562,300 616,800
LONGEVITY 48,467 49,797 55,500 58,000 58,400
HEALTH & DENTAL 1,040,364 1,003,084 1,210,400 904,200 1,156,700
TMRS 1,081,467 1,053,654 1,170,700 1,044,700 1,179,800
FICA 611,593 633,495 691,200 612,600 709,550
WORKERS COMPENSATION 91,360 91,464 84,610 91,117 85,620
ALLOWANCES 76,854 64,355 72,700 61,700 69,200
RETIREE BENEFITS 180,000 188,600 94,400 94,400 98,300
OTHER BENEFITS 309,325 385,927 47,200 39,600 45,500
HSA CONTRIBUTION -15,375 187,000 99,525 110,500
EMPLOYEE RELATIONS 25,216 26,352 31,300 22,150 32,300
RECRUITING & HIRING 461 - - - -
PERSONNEL 11,709,334$ 12,014,133$ 13,064,910$ 11,386,082$ 13,087,170$
OFFICE SUPPLIES $ 30,038 $ 34,896 $ 44,300 $ 38,550 $ 41,250
APPREHENSION & JAILING 1,563 1,861 1,400 1,400 1,400
OPERATING SUPPLIES 226,075 182,388 239,300 211,900 218,200
EMS SUPPLIES - - - - 28,000
FUEL 70,444 63,087 80,000 39,000 75,000
EMERGENCY GENERATOR FUEL 2,576 1,739 3,700 3,700 3,700
TREATMENT CHEMICALS 27,537 26,361 33,100 28,500 35,400
EQUIPMENT MAINTENANCE 85,381 91,298 113,500 111,300 118,400
VEHICLE MAINTENANCE 123,148 92,207 83,500 92,500 93,500
BUILDING & GROUNDS MAINTENANCE 129,988 135,180 73,000 70,500 80,000
SWIMMING POOL MAINTENANCE 71,395 61,890 98,400 98,400 62,500
DRAINAGE MAINTENANCE 14,529 27,254 35,000 35,000 43,000
STREET MAINTENANCE 106,279 110,761 190,000 190,000 205,000
TRAFFIC CONTROL MAINTENANCE 28,137 25,752 23,000 23,000 24,000
COMMUNICATION 91,989 97,370 121,525 107,600 73,100
ELECTRIC SERVICE 319,908 334,404 300,900 232,000 277,000
STREET LIGHTING - ELECTRIC SERVICE 82,447 117,915 71,000 55,000 75,000
SURFACE WATER -121 1,000 -1,000
NATURAL GAS SERVICE 21,327 20,326 23,900 20,100 23,400
CONSULTANTS 86,975 70,407 71,000 66,000 76,000
LEGAL 181,038 128,813 185,000 160,000 205,000
26
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY ACCOUNT
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
EQUIPMENT LEASE/RENTAL 41,892 35,664 39,200 38,150 38,800
PROFESSIONAL DUES 29,537 29,255 37,050 32,500 35,800
PUBLICATIONS 18,033 20,688 24,050 23,450 25,550
TRAVEL & TRAINING 131,293 128,053 188,000 88,800 184,500
CREDIT CARD FEES 46,094 57,748 60,000 53,900 60,000
OTHER CONTRACTED SERVICES 1,010,372 1,177,825 1,553,100 1,149,500 1,507,400
LOBBYIST - - 30,000 - 30,000
INSTRUCTOR FEES 577,392 882,360 850,000 528,200 856,300
TRI-SPORTS 125,000 125,000 - - -
GENERAL LIABILITY INSURANCE 8,991 8,330 10,000 9,000 10,000
ERRORS & OMISSIONS 18,745 16,450 20,000 17,000 18,000
LAW ENFORCEMENT LIABILITY 16,280 15,054 15,200 15,200 17,000
CRIME COVERAGE FIDELITY 1,977 2,907 3,200 3,200 3,200
AUTO LIABILITY 41,637 38,192 43,000 41,000 42,000
AUTO PHYSICAL DAMAGE 28,693 29,529 31,000 30,000 30,000
UNDERGROUND STORAGE LIABILITY 889 500 950 500 800
REAL & PERSONAL PROPERTY 91,117 99,907 107,000 107,000 111,000
DEDUCTIBLE (968) 1,180 10,000 10,000 10,000
PROPERTY TAXES - 11,288 - - -
COMMUNITY RELATIONS 49,152 33,257 101,800 75,400 139,000
BOARDS AND COMMITTEES 4,369 4,594 5,000 5,000 5,000
ELECTION EXPENSE - 18,425 18,000 - 28,000
BAD DEBT EXPENSE 35 - - - -
FURNITURE & EQUIP < $5000 2,504 1,352 1,800 800 3,200
FURNITURE & FIXTURES 6,768 21,510 - 2,000 -
LIGHT TRUCKS - - 40,000 40,000 -
LAND ACQUISITION - 678,263 - - -
OTHER EQUIPMENT 119,925 53,931 32,700 200,200 154,500
CONSTRUCTION COSTS 7,370 6,344 5,000 5,000 12,000
OTHER CONSTRUCTION COSTS 40,824 28,604 64,000 74,000 51,500
TRANSFER TO CAPITAL PROJECT FUND 200,000 - - - 300,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 390,300 343,300 341,500 341,500 343,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 1,394,100 1,435,500 1,496,400 1,496,400 1,541,200
TRANSFER TO ASSET REPLACEMENT
FUND 653,500 575,400 576,100 576,300 539,300
TRANSFER TO EMPLOYEE BENEFIT FUND - - 33,700 33,700 35,000
TRANSFER TO HUMAN RESOURCE SVCS
FUND - - 249,900 249,900 252,000
CONTINGENCY - - 45,000 45,000 45,000
OPERATING 6,756,595$ 7,504,440$ 7,825,175$ 6,877,050$ 8,188,900$
TOTAL EXPENDITURES 18,465,929$ 19,518,573$ 20,890,085$ 18,263,132$ 21,276,070$
27
AD VALOREM TAXES
61.5%
SALES TAXES
5.8%FRANCHISE TAXES
4.7%
OTHER TAXES
0.1%
PERMITS, LICENSES
AND FEES
2.9%
CHARGES FOR
SERVICES
13.7%
FINES AND
FORFEITURES
0.6%
INVESTMENT
EARNINGS
0.4%
OTHER REVENUE
2.2%
TRANSFERS IN
8.1%
2021 GENERAL FUND REVENUE BY TYPE
PERSONNEL
61.5%
INSURANCE
1.1%
ELECTRICITY &
NATURAL GAS
2.0%
VEHICLE
REPLACEMENT
1.6%
TECHNOLOGY
MANAGEMENT
7.2%
EQUIPMENT
REPLACEMENT
2.5%
MAINTENANCE
2.9%
FUEL
0.4%
OTHER OPERATING
16.8%
TRANSFERS
3.0%
CAPITAL
1.0%
2021 GENERAL FUND EXPENDITURES BY TYPE
28
GENERAL FUND
DETAIL STATEMENT OF REVENUES
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
CURRENT YEAR PROPERTY TAXES $ 11,592,193 $ 11,716,660 $ 12,293,948 $ 12,250,000 $ 12,865,878
PRIOR YEAR PROPERTY TAXES 22,108 100,890 18,000 27,700 20,000
PENALTY AND INTEREST 38,446 51,120 38,000 46,100 40,000
AD VALOREM TAXES 11,652,747$ 11,868,670$ 12,349,948$ 12,323,800$ 12,925,878$
SALES TAX $ 1,172,256 $ 1,300,763 $ 1,184,000 $ 1,220,900 $ 1,220,000
SALES TAXES 1,172,256$ 1,300,763$ 1,184,000$ 1,220,900$ 1,220,000$
ELECTRICITY $ 548,572 $ 547,169 $ 547,500 $ 546,900 $ 547,000
NATURAL GAS 173,673 168,128 158,000 146,900 147,000
TELEPHONE 91,712 72,576 5,000 60,300 60,000
CABLE 284,142 277,022 275,000 239,200 239,000
TELEPHONE-PEG FEES 29,961 29,031 - - -
FRANCHISE TAXES 1,128,060$ 1,093,925$ 985,500$ 993,300$ 993,000$
MIXED BEVERAGE TAX $ 13,528 $ 11,219 $ 11,000 $ 8,100 $ 8,000
OTHER TAXES 13,528$ 11,219$ 11,000$ 8,100$ 8,000$
TOTAL TAXES 13,966,591$ 14,274,577$ 14,530,448$ 14,546,100$ 15,146,878$
BUILDING PERMIT $ 273,087 $ 310,376 $ 220,000 $ 220,000 $ 250,000
PLUMBING PERMIT 80,025 87,200 65,000 65,000 70,000
HVAC PERMIT 57,257 61,267 50,000 50,000 55,000
FENCE AND SIDEWALK PERMIT 42,734 49,751 40,000 40,000 40,000
ENCROACHMENT PERMIT 100 - - - -
ELECTRICAL PERMIT 52,608 58,182 40,000 40,000 45,000
TREE DISPOSITION FEE 34,455 30,300 30,000 30,000 30,000
LOW IMPACT INSPECTION FEE 17,100 15,500 15,000 15,000 15,000
ALARM PERMIT 49,380 50,780 52,400 50,700 50 ,500
DRAINAGE PERMIT 7,880 6,905 6,500 6,500 6,500
TREE REMOVAL PERMIT 400 150 500 500 500
FIRE SPRINKLER PERMITS 2,128 2,447 3,000 3,000 3,000
PET LICENSES 1,850 1,205 2,000 1,000 1,000
ALCOHOLIC BEVERAGE PERMIT 4,690 250 4,600 4,500 250
ELECTRICAL CONTRACTOR PERMIT 300 75 - - -
CONTRACTOR PERMIT 44,700 46,200 40,000 40,000 40,000
ROW USE PERMIT -7,000 5,000 - -
PERMITS, LICENSES AND FEES 668,694$ 727,588$ 574,000$ 566,200$ 606,750$
PLAN CHECKING FEE $ 127,614 $ 130,249 $ 110,000 $ 100,000 $ 100,000
ZPC & ZBA FEES 1,800 3,150 2,800 2,800 2,800
BUILDING STANDARDS FEE -300 -300 300
RE-INSPECTION FEE -125 -200 -
PLAT REVIEW FEE 1,500 540 1,000 1,000 1,000
PREMATURE WORK FEE 68,936 95,206 70,000 70,000 70,000
AMBULANCE SERVICE 193,400 199,960 150,000 150,000 150 ,000
CHILD SAFETY 18,494 18,669 18,000 16,900 18 ,000
ALARM MONITORING 706,139 700,669 982,000 700,000 982,000
OTHER FEES AND PERMITS 24,613 25,410 15,000 15,000 15,000
SENIOR SERVICES EVENTS 97,094 117,375 86,000 28,000 82,500
RENTALS - COMMUNITY BUILDING 66,887 46,923 52,000 33,000 11,000
MEMBERSHIPS - RECREATION CENTER 248,580 208,663 218,000 85,000 146,000
DAY PASS - RECREATION CENTER 16,380 15,252 15,000 13,500 11,000
AQUATIC CLASS FEES - RECREATION CENTER 441,687 989,940 937,000 226,800 693,000
CONTRACTOR USE FEES - RECREATION CENTER 143,536 72,239 36,000 18,000 36,000
RENTALS - RECREATION CENTER - - - - -
RECREATION CENTER - SPECIAL EVENTS - - 10,000 - -
MEMBERSHIPS - COLONIAL PARK 176,373 191,882 175,300 58,000 134,500
DAY PASS - COLONIAL PARK 51,375 51,210 42,000 26,000 36,000
COLONIAL PARK - SPECIAL EVENTS 10,593 11,423 3,400 500 8,000
POOL RENTAL - COLONIAL PARK 32,802 41,184 33,000 -29,000
PAVILION RENTAL - COLONIAL PARK 11,464 13,818 11,300 4,000 9,500
29
GENERAL FUND
DETAIL STATEMENT OF REVENUES
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
CONCESSIONS - COLONIAL PARK 9,081 6,341 6,000 800 4,500
CONTRACTOR USE FEES - COLONIAL PARK 6,840 12,060 6,200 -8,500
MISCELLANEOUS - CULT & REC 579,772 462,398 477,000 51,000 323,500
CHARGES FOR SERVICES 3,034,958$ 3,414,984$ 3,457,000$ 1,600,800$ 2,872,100$
MUNICPAL COURT FINES $ 213,034 $ 259,850 $ 200,000 $ 100,000 $ 130,0 00
LOCAL TRAFFIC FINES 4,416 4,911 3,200 1,700 2,500
CHILD SAFETY FINE 725 1,900 1,200 500 900
FALSE ALARM FEE 1,300 10,200 1,000 1,200 1,000
PET IMPOUNDMENT 1,135 870 1,000 1,000 1,000
FINES AND FORFEITURES 220,610$ 277,731$ 206,400$ 104,400$ 135,400$
EARNINGS ON INVESTMENTS $ 220,925 $ 294,146 $ 225,000 $ 136,500 $ 83,500
GAIN/LOSS ON INVESTMENT 27,049 46,048 - - -
INVESTMENT EARNINGS 247,974$ 340,194$ 225,000$ 136,500$ 83,500$
FEDERAL GRANT $ 451 $ 20,626 $- $- $ -
FEMA REIMBURSEMENT 262,144 1,493 26,250 27,800 -
STATE GRANT 6,513 - - - -
SOUTHSIDE PLACE 256,955 258,625 258,600 272,000 272,0 00
SETRAC 8,877 - - - -
SALE OF CITY PROPERTY -56 - - -
SALE OF CITY PROPERTY-NON-CAPITALIZED -150 - - -
RESEARCH & COPIES 1,091 585 500 400 500
AUTO DECALS 247 237 200 100 200
INSURANCE REFUNDS 11,390 - - - -
NSF CHECKS -310 - - -
CASH OVER/SHORT (314) (138,484)- - -
MISCELLANEOUS 101,214 53,144 17,000 14,000 15 ,000
CYCLONE CYCLES 79,662 55,597 53,500 62,000 59,100
GOODE COMPANY 79,854 82,254 84,500 27,800 87,000
RENTAL PROPERTY INCOME -9,000 - 30,000 36,000
OTHER REVENUE 808,083$ 343,593$ 440,550$ 434,100$ 469,800$
TRANSFER FROM EMERGENCY GRANT FUND $ 20,048 $- $- $- $-
TRANSFER FROM 2019 CERT OF OBLIGATION FUND - 86,954 - - -
TRANSFER FROM WATER & SEWER FUND 1,250,000 1,250,000 1,250,000 1,250,000 1,250,000
TRANSFER FROM SOLID WASTE FUND 260,000 310,000 310,000 310,000 310,000
TRANSFER FROM EMPLOYEE BENEFIT FUND - 142,500 - - -
TRANSFER FROM HUMAN RESOURCE SVCS FUND - - 76,200 80,700 135,300
TRANSFERS IN 1,530,048$ 1,789,454$ 1,636,200$ 1,640,700$ 1,695,300$
TOTAL REVENUE 20,476,958$ 21,168,121$ 21,069,598$ 19,028,800$ 21,009,728$
30
Budget 2021
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.
City Secretary Work Load Indicators
Indicators
2019
Actual
2020
Estimated
2021
Projected
Number of City Council Agenda Packets Processed 32 30 30
Number of Legal Notices Posted 40 40 40
Number of Ordinances Codified 8 10 10
Number of Elections 1 General 0 1 General
Number of Public Information Requests Received 146 175 200
Number of Board Commission Applications Received 75 0 80
Number of Archived Records Maintained 500 500 500
Sets of Meeting Minutes Transcribed and Approved 26 26 26
Human Resources Work Load Indicators
Indicators
2019
Actual
2020
Estimated
2021
Projected
Applications Received 594 800 500
Employee Biometric Attendance 103 100 100
% of employees participating in Wellness Program 99% 99% 99%
Full-Time Recruitments 26 25 20
Part-time Recruitments/Seasonal 11 10 10
Personnel Action Forms Processed 410 300 300
Worker's Compensation Claims 6 3 5
Total Number of FTEs 126 128 129
ADMINISTRATION DEPARTMENT DIVISIONS
Administration – The City Manager, City Secretary, and Human Resources Director together
with their support staff, are all compensated in the Administration Division’s budget. The
cost of printing the West University Place City Currents is also funded in this budget.
(2021 Budget $1,375,300)
City Council – Costs directly associated with the City Council; including council salaries, legal
fees and election expenditures. (2021 Budget $350,670)
31
Budget 2021
ADMINISTRATION DEPARTMENT 2021 GOALS
City Secretary
Procure Board/Commission Applicant Tracking Software.
Decrease records inventory stored at SafeSite.
Human Resources
Develop and implement organizational succession planning.
Work with departments to assist in filling vacant areas.
Maintain the City’s health and benefit programs for employees.
Implement an employee self service module for employee benefits.
Continued improvement of the City employee recognition and appreciation program.
Continue to provide employee training including training on organizational policies and
procedures, safety, and customer service skills.
Revise the city-wide certification compensation structure.
ADMINISTRATION DEPARTMENT BUDGET HIGHLIGHTS
•Authorized full-time employees – 7 (2020 authorized full-time employees – 6)
•Communications Coordinator – $108,370 (2020 budget – $0)
•Community Relations – $65,000 (2020 budget – $21,000)
•Legal Fees – $205,000 (2020 budget – $185,000)
•Election Expenses – $28,000 (2020 budget – $18,000)
•Total Budget – $1,725,970 (2020 Total Budget – $1,565,010)
32
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
Administration
Personnel 861,804$ 942,493$ 903,200$ 835,150$ 1,015,500$
Operating 230,243 367,267 358,700 351,800 359,800
Total 1,092,047$ 1,309,760$ 1,261,900$ 1,186,950$ 1,375,300$
Council
Personnel 15,128$ 8,659$ 2,610$ 2,610$ 10,170$
Operating 210,179 168,593 300,500 218,500 340,500
Total 225,307$ 177,252$ 303,110$ 221,110$ 350,670$
Total Department 1,317,355$ 1,487,012$ 1,565,010$ 1,408,060$ 1,725,970$
Administration Department Staffing Schedule
2020 2021
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Administration
City Manager Unclassified 1 1
HR Director 12 1 1 115,000$ 178,250$
City Secretary 12 1 1 115,000$ 178,250$
Assistant to the City Manager 7 1 1 59,290$ 85,971$
Communications Coordinator 7 0 1 59,290$ 85,971$
Executive Assistant 5 1 1 49,000$ 71,050$
HR Generalist 5 1 1 49,000$ 71,050$
Total Administration Department 67
ADMINISTRATION DEPARTMENT
SALARY RANGE
Determined by Council
33
Administration Division Line Item Budget
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REGULAR WAGES $ 638,836 $ 684,758 $ 638,700 $ 605,400 $ 722,500
PART-TIME WAGES - 19,650 15,000 - 15,000
OVERTIME 1,552 4,231 3,000 4,000 3,200
LONGEVITY 2,030 2,429 2,700 2,900 3,000
HEALTH & DENTAL 45,576 46,089 61,700 46,500 68,700
TMRS 91,444 93,065 87,000 83,000 97,900
FICA 45,608 52,061 46,800 47,000 54,600
WORKERS COMPENSATION 1,280 1,354 1,000 1,100 1,100
ALLOWANCES 23,051 22,165 21,200 20,000 22,300
OTHER BENEFITS 2,128 2,356 3,100 2,500 3,200
HSA CONTRIBUTION - 1,000 8,000 7,750 8,500
EMPLOYEE RELATIONS 9,955 13,336 15,000 15,000 15,500
RECRUITING & HIRING 344 - - - -
PERSONNEL 861,804$ 942,493$ 903,200$ 835,150$ 1,015,500$
OFFICE SUPPLIES $ 5,578 $ 7,517 $ 10,000 $ 10,000 $ 10,000
COMMUNICATION 39,867 51,177 55,000 55,000 18,000
CONSULTANTS 16,711 - - - -
EQUIPMENT LEASE/RENTAL 7,999 4,864 8,500 8,000 8,000
PROFESSIONAL DUES 6,969 5,647 7,900 7,000 8,000
PUBLICATIONS 9,473 698 2,500 2,500 2,500
TRAVEL & TRAINING 7,676 10,483 25,500 8,000 27,000
OTHER CONTRACTED SERVICES - 153,191 50,000 64,000 40,000
COMMUNITY RELATIONS 1,171 92 17,000 15,000 57,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 134,800 133,600 137,300 137,300 144,300
CONTINGENCY - - 45,000 45,000 45,000
OPERATING 230,243$ 367,267$ 358,700$ 351,800$ 359,800$
ADMINISTRATION DIVISION TOTAL 1,092,047$ 1,309,760$ 1,261,900$ 1,186,950$ 1,375,300$
ADMINISTRATION DEPARTMENT
34
City Council Division Line Item Budget
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
PART-TIME WAGES $ 14,031 $ 8,031 $ 2,400 $ 2,400 $ 9,400
FICA 1,073 614 200 200 750
WORKERS COMPENSATION 23 13 10 10 20
PERSONNEL 15,128$ 8,659$ 2,610$ 2,610$ 10,170$
OFFICE SUPPLIES $ 600 $ - $ 1,500 $ - $ 1,500
CONSULTANTS 15,000 - 30,000 25,000 35,000
LEGAL 181,038 128,813 185,000 160,000 205,000
PROFESSIONAL DUES 591 4,240 7,000 6,000 7,000
PUBLICATIONS 2,246 6,316 15,000 15,000 15,000
TRAVEL & TRAINING 8,209 5,267 11,000 7,500 11,000
LOBBYIST - - 30,000 - 30,000
COMMUNITY RELATIONS 2,494 5,533 3,000 5,000 8,000
ELECTION EXPENSE - 18,425 18,000 - 28,000
OPERATING 210,179$ 168,593$ 300,500$ 218,500$ 340,500$
CITY COUNCIL DIVISION TOTAL 225,307$ 177,252$ 303,110$ 221,110$ 350,670$
ADMINISTRATION DEPARTMENT
35
Budget 2021
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 Work Load Indicators
Indicators 2019 Actual 2020 Estimated 2021 Projected
Number of Accounts Payable Invoices 5,829 5,900 6,000
Number of Purchase Orders Issued 303 295 320
% of EFT Payments Processed for Accounts 53% 55% 58%
Number of Bond Issuances Managed 16 6 8
Value of Bond Issuances Managed $37.1M $26.7M $100.2M Municipal Court Work Load Indicators
Indicators 2019 Actual 2020 Estimated 2021 Projected
Number of Citations Filed 4,645 1,400 2,300
Number of Tickets Disposed 3,688 1,100 1,800
Number of Warrants Issued 1,522 500 750
Number of Warrants Cleared 584 150 300
FINANCE DEPARTMENT DIVISIONS
Finance – Provides the traditional accounting, accounts payable, payroll, cash management,
financial reporting functions. (2021 Budget – $1,034,700)
Municipal Court – Administers the City’s municipal court. (2021 Budget – $290,900)
City-Wide – Provides for expenditures, such as insurance and utilities, which cannot be allocated
to other departments in a satisfactory way. (2021 Budget – $521,800)
FINANCE DEPARTMENT 2021 GOALS
Continue to ensure that the City is financially sound while providing superior service valued
by the community.
Develop a multi-year financial forecast to include with the annual budget.
Develop and implement the City’s fixed asset inventory and audit.
Continue to review and update the City’s financial policies.
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.
36
Budget 2021
FINANCE DEPARTMENT BUDGET HIGHLIGHTS
Authorized full-time employees – 6 (2020 authorized full-time employees – 6)
Total Budget – $1,847,400 (2020 Total Budget – $1,867,675)
37
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
Finance
Personnel 342,662$ 460,289$ 551,600$ 420,800$ 526,800$
Operating 534,407 427,602 489,725 438,400 507,900
Total 877,069$ 910,309$ 1,041,325$ 861,200$ 1,034,700$
Municipal Court
Personnel 241,757$ 258,090$ 266,100$ 239,100$ 277,200$
Operating 12,429 12,087 14,700 7,100 13,700
Total 254,186$ 270,177$ 280,800$ 246,200$ 290,900$
City-Wide Charges
Operating 875,029$ 1,697,611$ 545,550$ 476,700$ 521,800$
Total 875,029$ 1,697,611$ 545,550$ 476,700$ 521,800$
Total Department 2,006,284$ 2,878,097$ 1,867,675$ 1,584,100$ 1,847,400$
Finance Department Staffing Schedule
2020 2021
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Finance
Accounting
Finance Director 12 1 1 115,000$ 178,250$
Treasurer 10 1 1 91,000$ 131,950$
Fiscal Services Officer 7 1 1 59,290$ 85,971$
Financial Analyst 7 1 1 59,290$ 85,971$
Municipal Court
Municipal Court Clerk 6 1 1 53,900$ 78,155$
Accounting Specialist-AP 4 1 1 42,592$ 61,758$
Total Finance Department 66
FINANCE DEPARTMENT
SALARY RANGE
38
Finance Division Line Item Budget
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REGULAR WAGES $ 235,431 $ 328,734 $ 380,700 $ 293,600 $ 366,100
PART-TIME WAGES 14,134 14,933 23,400 21,100 23,400
OVERTIME - - - 200 -
LONGEVITY 105 374 500 800 800
HEALTH & DENTAL 32,799 37,093 52,700 34,900 43,300
TMRS 32,933 43,674 50,500 38,900 48,700
FICA 17,572 25,413 25,500 23,300 29,300
WORKERS COMPENSATION 485 574 600 600 500
ALLOWANCES 5,640 5,640 6,300 3,500 5,600
OTHER BENEFITS 829 1,271 1,900 1,400 1,600
HSA CONTRIBUTION - - 6,500 1,500 4,000
EMPLOYEE RELATIONS 2,734 2,583 3,000 1,000 3,500
PERSONNEL 342,662$ 460,289$ 551,600$ 420,800$ 526,800$
OFFICE SUPPLIES $ 5,177 $ 4,988 $ 5,800 $ 5,500 $ 5,500
EQUIPMENT MAINTENANCE - - 500 200 500
COMMUNICATION 1,506 1,214 2,025 1,000 1,300
EQUIPMENT LEASE/RENTAL 6,168 5,708 4,400 4,400 4,500
PROFESSIONAL DUES 1,525 1,489 1,100 1,500 1,600
PUBLICATIONS 2,505 2,046 2,500 2,500 2,500
TRAVEL & TRAINING 3,874 3,157 11,500 5,000 11,000
OTHER CONTRACTED SERVICES 374,953 272,000 318,600 275,000 332,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 138,700 137,000 143,300 143,300 149,000
OPERATING 534,407$ 427,602$ 489,725$ 438,400$ 507,900$
FURNITURE & FIXTURES $ - $ 19,818 $ - $ 2,000 $ -
OTHER CONSTRUCTION COSTS - 2,600 - - -
CAPITAL -$ 22,418$ -$ 2,000$ -$
FINANCE DIVISION TOTAL 877,069$ 910,309$ 1,041,325$ 861,200$ 1,034,700$
FINANCE DEPARTMENT
39
Municipal Court Division Line Item Budget
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REGULAR WAGES $ 122,038 $ 128,319 $ 132,300 $ 132,300 $ 137,000
PART-TIME WAGES 56,766 63,230 68,500 46,900 70,400
OVERTIME 8,789 10,788 8,000 4,600 8,000
LONGEVITY 2,800 2,920 3,000 3,200 3,200
HEALTH & DENTAL 17,842 17,695 18,800 16,000 17,800
TMRS 18,649 18,612 18,700 16,800 19,400
FICA 13,940 15,133 15,800 13,100 16,400
WORKERS COMPENSATION 362 367 300 300 300
OTHER BENEFITS 571 651 700 600 700
HSA CONTRIBUTION - 375 - 5,300 4,000
PERSONNEL 241,757$ 258,090$ 266,100$ 239,100$ 277,200$
OFFICE SUPPLIES $ 2,229 $ 1,693 $ 3,000 $ 2,000 $ 3,000
COMMUNICATION 508 794 1,000 1,000 1,000
PROFESSIONAL DUES 497 510 600 600 600
PUBLICATIONS (6) 796 600 - 600
TRAVEL & TRAINING 2,989 4,618 4,000 2,500 4,000
CREDIT CARD FEES 3,063 210 500 500 500
OTHER CONTRACTED SERVICES 3,149 3,466 5,000 500 4,000
OPERATING 12,429$ 12,087$ 14,700$ 7,100$ 13,700$
MUNICIPAL COURT DIVISION TOTAL 254,186$ 270,177$ 280,800$ 246,200$ 290,900$
FINANCE DEPARTMENT
40
City-Wide Division Budget Detail by Line Item
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
HEALTH & DENTAL $ 2,500 $ - $ - $ - $ -
RETIREE BENEFITS 180,000 188,600 94,400 94,400 98,300
OTHER BENEFITS 274,500 348,300 - - -
HSA CONTRIBUTION - 1,375 17,000 6,600 5,500
BUILDINGS & GROUNDS MAINTENANCE - 2,500 - - -
ELECTRIC SERVICE 141,569 149,294 135,000 100,000 115,000
STREET LIGHTING - ELECTRIC SERVICE 82,447 117,915 71,000 55,000 75,000
NATURAL GAS SERVICE 2,898 3,080 3,000 3,000 3,000
GENERAL LIABILITY INSURANCE 8,991 8,330 10,000 9,000 10,000
ERRORS & OMISSIONS 18,745 16,450 20,000 17,000 18,000
CRIME COVERAGE FIDELITY 1,977 2,907 3,200 3,200 3,200
AUTO LIABILITY 41,637 38,192 43,000 41,000 42,000
AUTO PHYSICAL DAMAGE 28,693 29,529 31,000 30,000 30,000
UNDERGROUND STORAGE LIABILITY 889 500 950 500 800
REAL & PERSONAL PROPERTY 91,117 99,907 107,000 107,000 111,000
DEDUCTIBLE (968) 1,180 10,000 10,000 10,000
PROPERTY TAXES - 11,288 - - -
BAD DEBT EXPENSE 35 - - - -
LAND ACQUISITION - 678,263 - - -
CITY-WIDE DIVISION TOTAL 875,029$ 1,697,611$ 545,550$ 476,700$ 521,800$
FINANCE DEPARTMENT
41
Budget 2021
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 Work Load Indicators
Indicators 2019 Actual 2020 Estimated 2021 Projected
Response times
On Scene 4:32 4:30 4:23
Complete 17:51 18:21 20:16
Incident/Supplement Reports 772 640 638
House Watches 1,289 276 242
Phone Calls 63,591 58,758 50,698
Incoming/Outgoing 911 18,299 19,622 13,707
Non-Emergency Incoming 33,064 29,008 27,921
Non-Emergency Outgoing 12,228 10,128 9,070
Number of Direct Link Subscribers 196 156 191
Property Evidence and Submissions
Cases with Submission 307 214 239
Tagged Items 761 658 759
POLICE DEPARTMENT DIVISIONS
Patrol – Provides patrol, enforcement and investigative services. (2021 Budget – $4,617,300)
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. (2021 Budget – $913,900)
POLICE DEPARTMENT 2021 GOALS
The department will continue to advocate for City interests working with the Texas Police
Chiefs Association and the International Association of Chiefs of Police Legislative efforts.
Complete Virtual Gate Phase 2.
Complete enhancements to the DirectLink alarm monitoring system.
Full police staffing for Officers and Dispatchers.
POLICE DEPARTMENT BUDGET HIGHLIGHTS
Authorized full-time employees – 38 (2020 authorized full-time employees – 38)
Total Budget – $5,531,200 (2020 Total Budget – $5,575,200)
42
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
Patrol
Personnel 2,938,596$ 3,026,550$ 3,396,400$ 3,016,100$ 3,388,000$
Operating 847,371 817,541 1,197,000 893,000 1,229,300
Capital - - - 78,000 -
Total 3,785,967$ 3,844,091$ 4,593,400$ 3,987,100$ 4,617,300$
Support Services
Personnel 768,426$ 696,079$ 979,000$ 701,500$ 911,100$
Operating 340 914 2,800 1,000 2,800
Total 768,766$ 696,993$ 981,800$ 702,500$ 913,900$
Total Department 4,554,734$ 4,541,084$ 5,575,200$ 4,689,600$ 5,531,200$
Police Department Staffing Schedule
2020 2021
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Police Department
Patrol
Police Chief 13 1 1 132,250$ 204,988$
Police Captain 11 1 1 104,650$ 151,743$
Police Sergeant P2 6 6 81,000$ 105,300$
Police Officer P1 18 18 67,500$ 87,750$
Community Resource Officer P1 1 1 67,500$ 87,750$
Support Services
Administrative Assistant-PD 4 1 1 42,592$ 61,758$
Emergency
Telecommunications Operator 4 9 9 42,592$ 61,758$
Office Assistant- Direct Link 2 1 1 35,200$ 51,040$
Total Police Department 38 38
POLICE DEPARTMENT
SALARY RANGE
43
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REGULAR WAGES $ 1,900,114 $ 1,944,842 $ 2,202,000 $ 1,943,900 $ 2,228,900
OVERTIME 236,933 286,215 245,000 290,200 245,000
LONGEVITY 11,338 11,215 12,600 13,700 14,100
HEALTH & DENTAL 272,922 264,162 325,000 240,900 317,300
TMRS 297,127 294,400 323,500 292,900 326,900
FICA 158,534 165,387 179,400 165,000 181,800
WORKERS COMPENSATION 36,544 36,639 31,000 34,600 32,000
ALLOWANCES 9,657 7,680 8,300 7,400 7,700
OTHER BENEFITS 10,983 10,703 15,100 12,500 14,800
HSA CONTRIBUTION - 1,875 51,000 13,500 16,000
EMPLOYEE RELATIONS 4,443 3,432 3,500 1,500 3,500
PERSONNEL 2,938,596$ 3,026,550$ 3,396,400$ 3,016,100$ 3,388,000$
OFFICE SUPPLIES $ 7,189 $ 9,494 $ 8,600 $ 8,600 $ 8,600
APPREHENSION & JAILING 1,563 1,861 1,400 1,400 1,400
OPERATING SUPPLIES 53,543 17,240 53,800 53,800 53,800
FUEL 39,090 35,968 45,000 20,000 42,000
EQUIPMENT MAINTENANCE 595 - 2,300 2,300 2,300
VEHICLE MAINTENANCE 44,332 36,557 24,000 25,000 27,500
COMMUNICATION 1,414 1,190 2,000 2,000 2,000
CONSULTANTS 3,771 1,857 6,000 6,000 6,000
EQUIPMENT LEASE/RENTAL 6,865 7,581 7,700 7,700 7,700
PROFESSIONAL DUES 5,269 4,708 3,500 4,000 3,500
PUBLICATIONS - 7,391 - - -
TRAVEL & TRAINING 25,156 23,696 36,500 15,000 36,500
OTHER CONTRACTED SERVICES - - 269,500 20,500 272,500
LAW ENFORCEMENT LIABILITY 16,280 15,054 15,200 15,200 17,000
COMMUNITY RELATIONS 903 1,045 31,000 21,000 26,000
TRANSFER TO ASSET REPLACEMENT
FUND - - - - 10,500
TRANSFER TO VEHICLE REPLACEMENT
FUND 100,000 104,000 108,500 108,500 121,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 541,400 549,900 582,000 582,000 591,000
OPERATING 847,371$ 817,541$ 1,197,000$ 893,000$ 1,229,300$
OTHER EQUIPMENT $ - $ - $ - $ 78,000 $ -
CAPITAL -$ -$ -$ 78,000$ -$
PATROL DIVISION TOTAL 3,785,967$ 3,844,091$ 4,593,400$ 3,987,100$ 4,617,300$
POLICE DEPARTMENT
Patrol Division Line Item Budget
44
Support Services Division Line Item Budget
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REGULAR WAGES $ 479,571 $ 422,973 $ 609,400 $ 431,900 $ 575,300
OVERTIME 68,759 88,938 80,000 98,100 80,000
LONGEVITY 5,139 4,586 5,200 5,200 5,300
HEALTH & DENTAL 92,358 69,929 122,400 54,500 107,800
TMRS 76,337 67,389 90,900 69,300 86,300
FICA 40,911 38,473 50,200 39,700 48,100
WORKERS COMPENSATION 1,042 888 900 800 900
ALLOWANCES 1,987 - - - -
OTHER BENEFITS 2,320 2,280 3,000 2,000 2,900
HSA CONTRIBUTION - 625 17,000 - 4,500
PERSONNEL 768,426$ 696,079$ 979,000$ 701,500$ 911,100$
TRAVEL & TRAINING $ 340 $ 914 $ 2,800 $ 1,000 $ 2,800
OPERATING 340$ 914$ 2,800$ 1,000$ 2,800$
SUPPORT SERVICES DIVISION TOTAL 768,766$ 696,993$ 981,800$ 702,500$ 913,900$
POLICE DEPARTMENT
45
Budget 2021
FIRE DEPARTMENT
The Fire Department is responsible for providing Fire Protection, Emergency Medical Services
and Emergency Management services to the community.
Fire Work Load Indicators
Indicators 2019 Actual 2020 Estimated 2021 Projected
Total Responses 1,276 1,200 1,200
Medic Calls 716 675 675
Engine Calls 608 670 680
Response Time Average 4:41 5:00 4:40
Turn-Out Time Average 1:14 1:35 1:15
Fire Code Inspections performed 96 75 75
Mutual Aid provided to Bellaire 158 100 120
Mutual Aid received from Bellaire 24 37 21
Total EMS Transports 362 315 350
Southside Place 911 EMS Calls 87 88 88
Average Annual Required Training Hours 128 128 128
FIRE DEPARTMENT DIVISIONS
Fire – Provides fire inspections, fire prevention, fire suppression, public education, emergency
medical service, and emergency management coordination.
FIRE DEPARTMENT 2021 GOALS
To provide superior Fire & EMS response services to the community.
To provide the highest level of customer service to the community and to other departments
within the City.
Continue striving for service excellence by ensuring members receive superior Fire & EMS
training.
Continue employee development efforts by providing management and leadership training to
prepare future leaders.
Continued focus to reduce Fire & EMS turn-out time to maintain benchmark standards.
Continue to provide life-saving public education programs within West University Place.
Maintain fire and life safety inspection efforts to ensure commercial occupancies are properly
maintained through the enforcement of adopted codes and ordinances.
FIRE DEPARTMENT BUDGET HIGHLIGHTS
Authorized full-time employees – 23 (2020 authorized full-time employees – 23)
Total Budget – $3,850,000 (2020 Total Budget – $3,870,000)
46
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
Fire
Personnel 2,885,778$ 2,911,648$ 3,196,100$ 2,894,007$ 3,192,000$
Operating 690,312 592,013 648,400 640,200 649,800
Capital 22,497 43,288 25,500 61,500 8,200
Total 3,598,587$ 3,546,949$ 3,870,000$ 3,595,707$ 3,850,000$
Total Department 3,598,587$ 3,546,949$ 3,870,000$ 3,595,707$ 3,850,000$
Fire Department Staffing Schedule
2020 2021
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Fire Department
Fire Chief 13 1 1 132,250$ 204,988$
Fire Marshal / Assistant 11 1 1 104,650$ 151,743$
Fire Captain F4 3 3 92,500$ 120,250$
Fire Lieutenant F3 3 3 78,125$ 101,563$
Firefighter / Paramedic F2 15 15 60,000$ 78,750$
Total Fire Department 23 23
FIRE DEPARTMENT
SALARY RANGE
47
Fire Division Line Item Budget
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REGULAR WAGES $ 1,748,536 $ 1,818,126 $ 2,015,300 $ 1,969,300 $ 2,084,400
OVERTIME 320,801 279,804 285,000 136,600 245,000
LONGEVITY 12,691 12,880 14,300 13,900 13,600
HEALTH & DENTAL 313,073 309,435 308,100 247,000 276,400
TMRS 287,383 277,824 303,600 276,700 307,100
FICA 153,243 155,635 169,100 154,200 173,700
WORKERS COMPENSATION 27,271 27,448 27,400 33,707 27,100
ALLOWANCES 9,290 8,880 8,900 8,500 8,900
OTHER BENEFITS 9,944 11,589 13,400 11,600 12,800
HSA CONTRIBUTION - 6,875 48,000 41,000 40,000
EMPLOYEE RELATIONS 3,428 3,152 3,000 1,500 3,000
RECRUITING & HIRING 117 - - - -
PERSONNEL 2,885,778$ 2,911,648$ 3,196,100$ 2,894,007$ 3,192,000$
OFFICE SUPPLIES $ 2,267 $ 1,840 $ 3,000 $ 3,000 $ 3,000
OPERATING SUPPLIES 49,650 48,415 48,000 58,000 28,000
EMS SUPPLIES - - - - 28,000
FUEL 10,484 8,838 12,000 5,000 10,000
EQUIPMENT MAINTENANCE 16,028 13,387 16,000 16,000 19,000
VEHICLE MAINTENANCE 48,545 33,724 45,000 50,000 45,000
COMMUNICATION 342 106 500 500 500
PROFESSIONAL DUES 5,466 5,735 4,800 4,800 5,000
PUBLICATIONS 1,937 2,055 1,500 2,000 2,000
TRAVEL & TRAINING 36,984 33,059 44,300 34,000 44,500
OTHER CONTRACTED SERVICES 36,993 30,967 43,400 37,000 43,300
COMMUNITY RELATIONS 3,716 4,587 4,000 4,000 4,000
TRANSFER TO VEHICLE REPLACEMENT FUND 219,000 168,000 167,000 167,000 145,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 214,100 222,700 231,400 231,400 239,600
TRANSFER TO ASSET REPLACEMENT FUND 44,800 18,600 27,500 27,500 32,900
OPERATING 690,312$ 592,013$ 648,400$ 640,200$ 649,800$
FURNITURE & EQUIP <$5000 $ 2,504 $ 1,062 $ 800 $ 800 $ 3,200
OTHER EQUIPMENT 19,993 42,225 24,700 50,700 5,000
OTHER CONSTRUCTION COSTS - - - 10,000 -
CAPITAL 22,497$ 43,288$ 25,500$ 61,500$ 8,200$
FIRE DIVISION TOTAL 3,598,587$ 3,546,949$ 3,870,000$ 3,595,707$ 3,850,000$
FIRE DEPARTMENT
48
Budget 2021
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 Improv. Projects Streets & Sidewalks
Contract Administration Project Management ROW Management
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. (2021 Budget – $618,200)
Public Works Administration Work Load Indicators
Indicators 2019 Actual 2020 Estimated 2021 Projected
Number of Community Improvement
Projects (CIP) Managed 22 20 20
Value of Community Improvement
Projects (CIP) Managed $40 million $40 million $50 million
Community Development – Provides plan review, permits and inspection services to ensure that
all residential and commercial buildings comply with the City’s adopted building,
plumbing and electrical codes, as well as being responsible for code and animal
related ordinance enforcement. Starting in 2020, the Planning Division, which ensures
compliance with the City’s development polices, ordinance, and zoning requirements,
was merged with the Community Development Division. (2021 Budget – $795,900)
Public Works Community Development Work Load Indicators
Indicators 2019 Actual 2020 Estimated 2021 Projected
Number of Inspections Performed 7,484 5,500 6,500
Number of Inspections-Southside Place 579 525 550
Number of Permits Issued 3,057 2,950 3,200
Number of Pet Licenses Issued 98 35 90
Number of Barking Dog Complaints 1 4 5
Number of Dog at Large Reports 4 15 15
49
Budget 2021
Streets & Drainage – Maintains the City’s streets, sidewalks, and storm water drainage systems.
(2021 Budget – $567,600)
Public Works Streets and Drainage Work Load Indicators
Indicators 2019 Actual 2020 Estimated 2021 Projected
Storm Sewer Video Inspection Performed
(linear feet) 6,000'13,000' 30,000'
Facilities Management – Maintains and oversees the City’s buildings and related equipment.
(2021 Budget – $1,018,100)
Public Works Facilities Work Load Indicators
Indicators 2019 Actual 2020 Estimated 2021 Projected
City Building Inspections Performed 210 210 210
Number of Facility Work Orders Completed 1,000 1,100 1,100
City Facility Square Foot Maintained 120,000 120,000 120,000
General Services – Provide the maintenance to all the City’s vehicles and equipment, as well as
ensure the proper installation and maintenance of all traffic signals, street signs, and
pavement markings. (2021 Budget – $621,250)
Public Works General Services Work Load Indicators
Indicators 2019 Actual 2020 Estimated 2021 Projected
Number of Traffic Signals Maintained
(traffic and pedestrian signals) 94 94 94
Number of Fleet Maintained (vehicles,
equip, trailers) 85 85 85
Number of Fleet Work Orders Completed 519 500 500
Number of Street Signs Maintained 2,656 2,656 2,656
PUBLIC WORKS DEPARTMENT 2021 GOALS
Administration
Work with TXDOT and selected contractor to ensure the drainage and roadway construction
reaches 50% completion milestone by the end of 2021.
Complete the installation of all physical infrastructure for the Virtual Gate Phase II project by
December 2021
Continue to explore regional and alternative detention options for future drainage projects.
Continue to actively pursue alternate funding sources and programs for future infrastructure
projects.
50
Budget 2021
Community Development
Adopt the 2021 International Building Codes and the 2020 National Electric Code.
Complete an audit on all permitting forms currently being utilized and ensure information and
use is still relevant.
Work with City Boards and Commissions to evaluate and make the necessary revisions to the
City’s Code of Ordinances per Council and/or staff direction.
Complete an internal audit on the classification of trees allowed to be planted in the City’s
Right of Way and work with the necessary board or commission to make changes as needed.
Street & Drainage
Complete a street pavement and sidewalk condition assessment program to identify areas that
are starting to show age, show wear and are being affected by tree roots.
Continue to identify and complete repairs to deficiencies that are causing curb line street
ponding issues.
Pursue a completion rate of 50% in televising the City’s storm sewer system.
Implement recommendations provided by the Storm Water Modeling Study.
Facilities Management
Upgrade HVAC controls to operate under one sole system.
Continue the implementation of upgrading all outdoor lighting to LED for 75% of City
facilities.
Maintain a 1-2 day average completion rate for work orders received.
Complete the recommended implementation items by December 31 per Council direction as
stated in the Facilities Condition Assessment.
Continue employee development through technical, management and leadership training.
General Services
Implement effective planning and forecasting process by scheduling bi-weekly meetings to
ensure the delivery of the right projects on-time and on-budget.
Explore the conversion of streetlights from high-pressure sodium to LED with Centerpoint
Energy and develop an implementation plan for 2022.
Complete the recommended implementation items by December 31 per Council direction as
stated in the Citywide Traffic and Speed Study.
Continue to be recognized as a top performing Fleet Maintenance program amongst other
national programs.
Continue to 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.
Continue employee development through technical, management and leadership training.
PUBLIC WORKS DEPARTMENT BUDGET HIGHLIGHTS
Authorized full-time employees – 19 (2020 authorized full-time employees – 19)
Total Budget – $3,621,050 (2020 Total Budget – $3,573,700)
51
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
Public Works Administration
Personnel 186,632$ 44,363$ 163,500$ 157,000$ 400,600$
Operating 147,850 203,410 214,500 206,300 217,600
Total 334,483$ 247,773$ 378,000$ 363,300$ 618,200$
Community Development *
Personnel 490,879$ 481,614$ 775,500$ 625,550$ 639,100$
Operating 20,684 70,422 132,250 112,700 156,800
Capital 3,380 - - - -
Total 514,944$ 552,035$ 907,750$ 738,250$ 795,900$
Streets & Drainage
Personnel 68,859$ 73,545$ 134,100$ 61,700$ 133,000$
Operating 263,452 274,409 433,000 431,500 434,600
Capital 27,875 2,966 - - -
Total 360,186$ 350,920$ 567,100$ 493,200$ 567,600$
Facilities Maintenance
Personnel 159,761$ 179,084$ 257,600$ 241,300$ 257,500$
Operating 599,675 646,478 669,000 664,200 663,600
Capital 94,464 26,004 104,000 155,500 97,000
Total 853,900$ 851,566$ 1,030,600$ 1,061,000$ 1,018,100$
General Services
Personnel 435,805$ 436,721$ 462,000$ 430,700$ 333,300$
Operating 273,951 222,259 215,250 203,950 215,950
Capital 22,407 15,084 13,000 13,000 72,000
Total 732,163$ 674,064$ 690,250$ 647,650$ 621,250$
Planning *
Personnel 195,079$ 193,664$ -$ -$ -$
Operating 98,146 122,647 - - -
Total 293,225$ 316,311$ -$ -$ -$
Total Department 3,088,900$ 2,992,669$ 3,573,700$ 3,303,400$ 3,621,050$
* Planning Division has been merged with the Community Development Division
PUBLIC WORKS DEPARTMENT
52
Public Works Staffing Schedule (General Fund)
2020 2021
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Public Works
Public Works Administration
Public Works Director 12 1 1 115,000$ 178,250$
Assistant Director of Public Works *11 0 1 104,650$ 151,743$
Administrative Specialist 5 0 1 49,000$ 71,050$
Community Development
Chief Building Official 10 1 1 91,000$ 131,950$
City Planner G32 1 0 89,541$ 143,266$
Administrative Coordinator (PW)6 1 1 53,900$ 78,155$
Building Inspector 5 2 2 49,000$ 71,050$
Code Enforcement/Animal Control 4 1 1 42,592$ 61,758$
Permit Technician 1 2 2 35,200$ 51,040$
Operations
Maintenance Worker I 1 2 2 32,000$ 46,400$
Facilities Maintenance
Facilities Maintenance Manager 9 1 1 71,741$ 104,024$
Facilities Maintenance Technician 4 2 2 42,592$ 61,758$
General Services
Assistant Director of Public Works *11 1 0 104,650$ 151,743$
Lead Mechanic 6 1 1 53,900$ 78,155$
Lead Traffic Technician 5 1 1 49,000$ 71,050$
Mechanic 4 1 1 42,592$ 61,758$
Traffic Technician 2 1 1 35,200$ 51,040$
Total Public Works Department 19 19
* The Assistant Director of Public Works position was moved to Public Works Administration in the 2021 Budget.
SALARY RANGE
PUBLIC WORKS DEPARTMENT
53
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REGULAR WAGES $ 134,398 $ 29,741 $ 114,900 $ 114,000 $ 286,000
LONGEVITY 805 1,055 1,100 1,200 1,600
HEALTH & DENTAL 10,598 2,047 7,200 6,600 36,300
TMRS 19,499 4,248 16,000 15,900 38,600
FICA 10,097 2,449 9,300 9,200 21,700
WORKERS COMPENSATION 270 65 200 200 400
ALLOWANCES 6,840 1,760 6,900 6,600 7,700
OTHER BENEFITS 446 109 600 500 1,000
HSA CONTRIBUTION - - 1,500 - 1,500
EMPLOYEE RELATIONS 3,679 2,889 5,800 2,800 5,800
PERSONNEL 186,632$ 44,363$ 163,500$ 157,000$ 400,600$
OFFICE SUPPLIES $ 1,954 $ 4,117 $ 4,500 $ 4,000 $ 4,500
OPERATING SUPPLIES 1,138 2,338 2,000 2,000 2,000
COMMUNICATION 56 29 1,000 1,000 1,000
ELECTRIC SERVICE 6,166 6,612 6,000 5,000 6,000
CONSULTANTS 36,494 55,650 35,000 35,000 35,000
EQUIPMENT LEASE/RENTAL 6,993 6,911 7,000 7,000 7,000
PROFESSIONAL DUES 1,615 50 2,100 2,000 2,100
TRAVEL & TRAINING 5,800 6,464 7,000 1,500 7,000
CREDIT CARD FEES 10,477 11,503 12,000 10,900 12,000
OTHER CONTRACTED SERVICES 16,814 36,707 54,000 54,000 54,000
COMMUNITY RELATIONS 344 428 5,000 5,000 5,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 60,000 72,600 78,900 78,900 82,000
OPERATING 147,850$ 203,410$ 214,500$ 206,300$ 217,600$
PUBLIC WORKS ADMINISTRATION
DIVISION TOTAL 334,483$ 247,773$ 378,000$ 363,300$ 618,200$
Public Works Administration Division Line Item Budget
PUBLIC WORKS DEPARTMENT
54
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REGULAR WAGES $ 354,568 $ 348,801 $ 563,500 $ 439,600 $ 447,500
OVERTIME 4,516 7,737 5,100 10,300 6,500
LONGEVITY 3,580 2,889 5,200 4,500 4,500
HEALTH & DENTAL 46,127 43,661 72,300 71,700 75,100
TMRS 50,146 47,161 75,500 59,100 60,200
FICA 27,236 26,765 42,800 32,400 33,600
WORKERS COMPENSATION 1,004 939 1,100 1,200 900
ALLOWANCES 2,040 2,040 3,600 2,000 2,100
OTHER BENEFITS 1,662 1,621 2,400 2,200 2,200
HSA CONTRIBUTION - - 4,000 2,500 6,500
EMPLOYEE RELATIONS - - - 50 -
PERSONNEL 490,879$ 481,614$ 775,500$ 625,550$ 639,100$
OFFICE SUPPLIES $ 267 $ 151 $ - $ - $ -
OPERATING SUPPLIES 1,617 2,969 7,100 6,500 6,800
FUEL 1,112 1,006 4,000 2,000 4,000
VEHICLE MAINTENANCE 2,513 3,436 2,500 1,500 2,000
COMMUNICATION 58 209 5,500 3,000 3,500
SURFACE WATER - - 1,000 - 1,000
EQUIPMENT LEASE/RENTAL 1,442 1,468 1,500 1,500 1,500
PROFESSIONAL DUES 280 490 1,850 900 900
PUBLICATIONS 1,478 435 1,000 500 2,000
TRAVEL & TRAINING 6,202 6,365 11,500 4,500 7,900
OTHER CONTRACTED SERVICES 564 48,061 82,000 80,000 106,700
COMMUNITY RELATIONS 152 831 2,300 300 8,500
TRANSFER TO VEHICLE REPLACEMENT FUND 5,000 5,000 5,000 5,000 12,000
TRANSFER TO ASSET REPLACEMENT FUND - - 7,000 7,000 -
OPERATING 20,684$ 70,422$ 132,250$ 112,700$ 156,800$
OTHER EQUIPMENT $ 3,380 $ - $ - $ - $ -
CAPITAL 3,380$ -$ -$ -$ -$
DEVELOPMENT SERVICES DIVISION TOTAL 514,944$ 552,035$ 907,750$ 738,250$ 795,900$
Community Development Division Line Item Budget
PUBLIC WORKS DEPARTMENT
55
Streets & Drainage Division Line Item Budget
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REGULAR WAGES $ 39,305 $ 41,309 $ 74,800 $ 37,500 $ 75,800
ON CALL 1,905 1,770 3,300 2,000 3,300
OVERTIME 6,808 8,863 8,000 4,000 8,000
LONGEVITY 380 440 600 600 700
HEALTH & DENTAL 8,798 8,652 24,300 6,300 24,300
TMRS 6,670 6,832 11,300 5,700 11,500
FICA 3,643 3,935 6,100 3,100 6,100
WORKERS COMPENSATION 1,121 1,123 1,300 800 1,300
OTHER BENEFITS 229 246 400 200 500
HSA CONTRIBUTION - 375 4,000 1,500 1,500
PERSONNEL 68,859$ 73,545$ 134,100$ 61,700$ 133,000$
OPERATING SUPPLIES $ 1,423 $ 3,992 $ 2,200 $ 2,200 $ 2,200
FUEL 3,522 2,701 3,000 2,000 3,000
EQUIPMENT MAINTENANCE 443 65 1,000 500 1,000
VEHICLE MAINTENANCE - 420 - - -
DRAINAGE MAINTENANCE 14,529 27,254 35,000 35,000 43,000
STREET MAINTENANCE 106,279 110,761 190,000 190,000 205,000
TRAFFIC CONTROL MAINTENANCE - 774 1,000 1,000 1,000
TRAVEL & TRAINING 111 600 - - -
OTHER CONTRACTED SERVICES 8,347 13,343 45,000 45,000 45,000
COMMUNITY RELATIONS - - 1,000 1,000 1,500
TRANSFER TO VEHICLE REPLACEMENT FUND 8,000 8,000 8,000 8,000 8,000
TRANSFER TO ASSET REPLACEMENT FUND 120,800 106,500 146,800 146,800 124,900
OPERATING 263,452$ 274,409$ 433,000$ 431,500$ 434,600$
OTHER EQUIPMENT $ 27,875 $ 2,966 $ - $ - $ -
CAPITAL 27,875$ 2,966$ -$ -$ -$
STREETS & DRAINAGE DIVISION TOTAL 360,186$ 350,920$ 567,100$ 493,200$ 567,600$
PUBLIC WORKS DEPARTMENT
56
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REGULAR WAGES $ 104,357 $ 118,445 $ 163,400 $ 158,200 $ 170,700
ON CALL 1,860 2,775 2,800 4,800 5,500
OVERTIME 2,080 1,681 3,000 4,000 3,000
LONGEVITY 180 345 500 700 700
HEALTH & DENTAL 24,489 25,372 41,600 26,900 30,500
TMRS 15,019 16,191 22,300 22,900 23,600
FICA 7,967 9,056 12,400 12,900 13,300
WORKERS COMPENSATION 2,527 2,765 2,800 3,800 3,000
ALLOWANCES 840 840 1,500 800 900
OTHER BENEFITS 442 614 800 800 800
HSA CONTRIBUTION - 1,000 6,500 5,500 5,500
PERSONNEL 159,761$ 179,084$ 257,600$ 241,300$ 257,500$
OFFICE SUPPLIES $ - $ - $ 2,500 $ 1,000 $ -
OPERATING SUPPLIES 1,278 1,689 6,300 6,000 5,000
FUEL 1,029 1,032 2,000 1,000 2,000
EMERGENCY GENERATOR FUEL 2,576 1,739 3,700 3,700 3,700
EQUIPMENT MAINTENANCE 50,054 71,931 73,000 73,000 77,300
VEHICLE MAINTENANCE 1,668 3,099 1,000 5,000 6,000
BUILDING & GROUNDS MAINTENANCE 55,483 47,864 48,000 48,000 55,000
PROFESSIONAL DUES 699 410 600 600 1,000
TRAVEL & TRAINING 4,944 3,785 7,000 1,000 7,000
OTHER CONTRACTED SERVICES 312,644 310,729 312,000 312,000 302,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 8,000 8,000 8,000 8,000 12,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 23,000 22,800 26,100 26,100 27,100
TRANSFER TO ASSET REPLACEMENT
FUND 138,300 173,400 178,800 178,800 165,500
OPERATING 599,675$ 646,478$ 669,000$ 664,200$ 663,600$
LIGHT TRUCKS $ - $ - $ 40,000 $ 40,000 $ -
OTHER EQUIPMENT 53,640 - - 51,500 45,500
OTHER CONSTRUCTION COSTS 40,824 26,004 64,000 64,000 51,500
CAPITAL 94,464$ 26,004$ 104,000$ 155,500$ 97,000$
FACILITY MAINTENANCE TOTAL 853,900$ 851,566$ 1,030,600$ 1,061,000$ 1,018,100$
PUBLIC WORKS DEPARTMENT
Facility Maintenance Division Line Item Budget
57
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REGULAR WAGES $ 281,385 $ 290,154 $ 301,700 $ 287,100 $ 211,500
ON CALL 11,850 10,155 11,000 10,500 11,000
OVERTIME 14,254 11,329 8,000 8,600 8,500
LONGEVITY 3,045 2,290 2,500 3,200 2,800
HEALTH & DENTAL 50,076 48,646 59,400 48,200 42,800
TMRS 42,952 41,213 42,500 40,200 30,600
FICA 22,957 23,217 23,400 22,200 16,900
WORKERS COMPENSATION 5,909 5,813 4,300 5,600 4,200
ALLOWANCES 2,040 1,700 2,100 700 1,000
OTHER BENEFITS 1,338 1,456 1,600 1,400 1,000
HSA CONTRIBUTION - 750 5,500 3,000 3,000
PERSONNEL 435,805$ 436,721$ 462,000$ 430,700$ 333,300$
OPERATING SUPPLIES $ 6,861 $ 11,900 $ 12,000 $ 12,000 $ 12,300
FUEL 7,276 6,752 7,000 6,000 7,000
EQUIPMENT MAINTENANCE 8,202 1,001 6,000 5,000 5,000
VEHICLE MAINTENANCE 9,416 7,877 8,000 8,000 9,000
TRAFFIC CONTROL MAINTENANCE 28,137 24,977 22,000 22,000 23,000
ELECTRIC SERVICE 5,240 5,168 5,200 4,000 5,000
NATURAL GAS SERVICE 848 829 900 800 900
EQUIPMENT LEASE/RENTAL 254 273 300 300 300
PROFESSIONAL DUES 2,053 2,603 3,200 1,200 2,200
PUBLICATIONS 400 950 950 950 950
TRAVEL & TRAINING 7,718 9,721 8,000 2,000 8,000
OTHER CONTRACTED SERVICES 22,537 32,787 30,000 30,000 30,000
COMMUNITY RELATIONS 24,109 3,720 2,000 2,000 2,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 28,000 28,000 28,000 28,000 28,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 27,500 30,000 30,200 30,200 31,300
TRANSFER TO ASSET REPLACEMENT
FUND 95,400 55,700 51,500 51,500 51,000
OPERATING 273,951$ 222,259$ 215,250$ 203,950$ 215,950$
OTHER EQUIPMENT $ 15,037 $ 8,740 $ 8,000 $ 8,000 $ 60,000
CONSTRUCTION COSTS 7,370 6,344 5,000 5,000 12,000
CAPITAL 22,407$ 15,084$ 13,000$ 13,000$ 72,000$
GENERAL SERVICES DIVISION TOTAL 732,163$ 674,064$ 690,250$ 647,650$ 621,250$
General Services Division Line Item Budget
PUBLIC WORKS DEPARTMENT
58
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REGULAR WAGES $ 145,022 $ 145,447 $ - $ - $ -
OVERTIME 216 133 - - -
LONGEVITY 1,810 1,832 - - -
HEALTH & DENTAL 14,342 13,518 - - -
TMRS 20,376 19,364 - - -
FICA 10,989 11,135 - - -
WORKERS COMPENSATION 436 425 - - -
ALLOWANCES 1,200 1,050 - - -
OTHER BENEFITS 687 761 - - -
PERSONNEL 195,079$ 193,664$ -$ -$ -$
OPERATING SUPPLIES $ 1,994 $ 1,045 $ - $ - $ -
FUEL 2,023 1,576 - - -
VEHICLE MAINTENANCE 867 3,107 - - -
COMMUNICATION 5,145 2,263 - - -
SURFACE WATER - 121 - - -
CONSULTANTS 15,000 12,900 - - -
PROFESSIONAL DUES 910 431 - - -
TRAVEL & TRAINING 2,284 700 - - -
OTHER CONTRACTED SERVICES 64,119 94,616 - - -
COMMUNITY RELATIONS 505 588 - - -
TRANSFER TO VEHICLE REPLACEMENT
FUND 5,300 5,300 - - -
OPERATING 98,146$ 122,647$ -$ -$ -$
PLANNING DIVISION TOTAL 293,225$ 316,311$ -$ -$ -$
* Moved to Community Development in the 2020 Budget
Planning Division Line Item Budget *
PUBLIC WORKS DEPARTMENT
59
Budget 2021
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 nine (9) 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 DIVISIONS
Administration – Provides management and leadership for the department’s divisions; includes
Friends of West University Place Parks Fund Executive Director. (2021 Budget –
$464,900)
Parks Administration Work Load Indicators
Indicators 2019 Actual 2020 Estimated 2021 Projected
Total Number of Social Media Posts 120 160 140
Senior Services – Provides transportation, leisure and social services for the senior citizens of
West University Place. (2021 Budget – $454,500)
Senior Services Work Load Indicators
Indicators 2019 Actual 2020 Estimated 2021 Projected
Senior Classes, Trips, Lectures, and Misc.
Activities Participant Numbers 6,236 3,616 3,616
Recreation Center – Operation of the pool and recreation facilities at the West University Place
Recreation Center and special events. (2021 Budget – $2,065,450)
Recreation Center Work Load Indicators
Indicators 2019 Actual 2020 Estimated 2021 Projected
Recreation Classes and Camps
Participation Numbers 8,530 3,095 4,643
Recreation Center Membership Totals 3,395 1,704 2,556
Community Building and Scout House
Rentals 333 156 156
Pavilion Rentals 78 20 75
Special Events Offered 19 4 18
60
Budget 2021
Parks Maintenance – Maintains the City’s parks and landscaping. (2021 Budget – $648,900)
Parks Maintenance Work Load Indicators
Indicators 2019 Actual 2020 Estimated 2021 Projected
Park and ROW Acreage Maintained 29.14 29.14 29.14
Colonial Park Pool – Operation of the pool at Colonial Park. (2021 Budget – $479,700)
Colonial Park Pool Work Load Indicators
Indicators 2019 Actual 2020 Estimated 2021 Projected
Colonial Park Pool Membership Totals 3,357 1,400 3,375
Colonial Park Pool Rentals 82 0 75
PARKS AND RECREATION DEPARTMENT 2021 GOALS
Revitalize Senior and Recreation program participation and increase revenues from aftermath
of pandemic.
Revive special events to increase community attendance from aftermath of pandemic.
Recuperate memberships lost during pandemic.
Explore and develop/offer online programming.
Develop and implement site amenity inventory and maintenance program.
Complete Park Improvement planning phase and development for Huffington Park.
Increased awareness of the Good Neighbor Team: including additional volunteers, recipients
and general citizens of West University Place.
Complete programming and senior needs survey data collection.
PARKS AND RECREATION DEPARTMENT BUDGET HIGHLIGHTS
Authorized full-time employees – 12 (2020 authorized full-time employees – 12)
Total Budget – $4,113,450 (2020 Total Budget – $4,154,900)
61
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
P&R Administration
Personnel 364,642$ 367,194$ 383,300$ 384,025$ 389,500$
Operating 225,121 205,924 85,900 70,100 75,400
Capital 6,768 1,692 - - -
Total 596,531$ 574,809$ 469,200$ 454,125$ 464,900$
Senior Services
Personnel 227,205$ 233,594$ 246,500$ 207,875$ 252,600$
Operating 146,894 166,398 197,800 137,000 201,900
Total 374,100$ 399,991$ 444,300$ 344,875$ 454,500$
Recreation Center
Personnel 708,165$ 758,513$ 802,300$ 689,325$ 808,600$
Operating 1,000,090 1,290,815 1,232,100 908,200 1,224,850
Capital - 290 1,000 12,000 32,000
Total 1,708,255$ 2,049,618$ 2,035,400$ 1,609,525$ 2,065,450$
Parks Maintenance
Personnel 194,110$ 211,699$ 225,400$ 213,940$ 225,800$
Operating 367,701 386,982 489,700 364,500 423,100
Total 561,810$ 598,681$ 715,100$ 578,440$ 648,900$
Colonial Park
Personnel 167,046$ 192,059$ 208,300$ 164,400$ 222,600$
Operating 292,328 257,603 282,600 247,300 245,100
Capital - - - - 12,000
Total 459,374$ 449,662$ 490,900$ 411,700$ 479,700$
Total Department 3,700,070$ 4,072,762$ 4,154,900$ 3,398,665$ 4,113,450$
PARKS & RECREATION DEPARTMENT
62
Parks and Recreation Department Staffing Schedule
2020 2021
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Parks and Recreation
Administration
Parks and Recreation Director 12 1 1 115,000$ 178,250$
Administrative Manager 911 71,741$ 104,024$
Executive Director FWUP 711 59,290$ 85,971$
Senior Services
Senior Services Manager 811 65,219$ 94,568$
Program Specialist-Sr. Services 411 42,592$ 61,758$
Recreation Center
Recreation Manager 911 71,741$ 104,024$
Assistant Recreation Manager 711 59,290$ 85,971$
Program Specialist- Aquatics &
Recreation 622 53,900$ 78,155$
Parks Maintenance
Park Maintenance Manager 911 71,741$ 104,024$
Parks Technician 122 32,000$ 46,400$
Total Parks and Recreation Department 12 12
SALARY RANGE
63
Parks and Recreation Administration Division Line Item Budget
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REGULAR WAGES $ 257,251 $ 257,793 $ 266,500 $ 273,900 $ 273,600
OVERTIME 86 - - - -
LONGEVITY 3,025 3,205 3,400 3,600 3,600
HEALTH & DENTAL 36,541 40,324 40,200 35,800 39,800
TMRS 37,011 35,236 36,400 37,000 37,400
FICA 19,228 19,097 20,200 20,100 20,700
WORKERS COMPENSATION 522 491 400 500 400
ALLOWANCES 8,993 8,880 8,900 8,500 9,200
OTHER BENEFITS 1,008 1,208 1,300 1,200 1,300
HSA CONTRIBUTION - - 5,000 3,125 2,500
EMPLOYEE RELATIONS 977 959 1,000 300 1,000
PERSONNEL 364,642$ 367,194$ 383,300$ 384,025$ 389,500$
OFFICE SUPPLIES $ 883 $ 970 $ 1,000 $ 1,000 $ 1,000
OPERATING SUPPLIES 6,228 2,817 3,000 3,000 3,000
SWIMMING POOL MAINTENANCE 2,777 (179) - - -
COMMUNICATION 26,099 23,120 30,200 22,000 26,000
ELECTRIC SERVICE 11,553 11,893 - - -
NATURAL GAS SERVICE 1,099 876 - - -
EQUIPMENT LEASE/RENTAL 3,864 4,214 4,000 4,000 4,000
PROFESSIONAL DUES 2,534 1,817 2,600 2,600 2,600
TRAVEL & TRAINING 2,604 4,061 6,000 800 6,000
TRI-SPORTS 125,000 125,000 - - -
COMMUNITY RELATIONS 4,480 4,436 12,000 9,600 4,500
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 38,000 26,900 27,100 27,100 28,300
OPERATING 225,121$ 205,924$ 85,900$ 70,100$ 75,400$
FURNITURE & FIXTURES $ 6,768 $ 1,692 $ - $ - $ -
CAPITAL 6,768$ 1,692$ -$ -$ -$
PARKS AND RECREATION
ADMINISTRATION DIVISION TOTAL 596,531$ 574,809$ 469,200$ 454,125$ 464,900$
PARKS AND RECREATION DEPARTMENT
64
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REGULAR WAGES $ 131,365 $ 139,317 $ 143,200 $ 139,400 $ 147,100
PART-TIME WAGES 46,311 42,589 48,000 17,600 48,000
OVERTIME 1,284 1,187 1,400 100 1,400
LONGEVITY (67) 1,317 1,500 1,700 1,700
HEALTH & DENTAL 14,851 14,798 15,400 13,500 15,000
TMRS 18,100 18,522 19,100 18,900 19,600
FICA 13,283 13,931 14,700 12,000 15,100
WORKERS COMPENSATION 870 867 1,000 600 1,000
ALLOWANCES 618 - - - -
OTHER BENEFITS 589 690 700 700 700
HSA CONTRIBUTION - 375 1,500 3,375 3,000
PERSONNEL 227,205$ 233,594$ 246,500$ 207,875$ 252,600$
OFFICE SUPPLIES $ 768 $ 876 $ 800 $ 800 $ 800
OPERATING SUPPLIES 3,770 2,938 3,000 2,600 5,500
FUEL 1,564 1,416 2,000 1,000 2,000
EQUIPMENT MAINTENANCE 236 58 - - -
VEHICLE MAINTENANCE 2,424 424 1,000 1,000 1,500
COMMUNICATION 11,530 11,860 16,200 16,200 12,000
ELECTRIC SERVICE - - 10,200 9,000 10,000
NATURAL GAS SERVICE - - 1,500 800 1,500
EQUIPMENT LEASE/RENTAL 1,388 1,250 1,300 1,300 1,300
PROFESSIONAL DUES 289 255 300 300 300
TRAVEL & TRAINING 669 817 1,200 500 900
CREDIT CARD FEES 3,099 3,438 4,000 3,000 4,000
INSTRUCTOR FEES 49,510 64,476 65,000 21,200 71,300
COMMUNITY RELATIONS 11,279 11,997 24,500 12,500 22,500
BOARDS AND COMMITTEES 4,369 4,594 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 42,600 49,800 50,000 50,000 51,500
TRANSFER TO ASSET REPLACEMENT
FUND 4,400 3,200 2,800 2,800 2,800
OPERATING 146,894$ 166,398$ 197,800$ 137,000$ 201,900$
SENIOR SERVICES DIVISION TOTAL 374,100$ 399,991$ 444,300$ 344,875$ 454,500$
Senior Services Division Line Item Budget
PARKS AND RECREATION DEPARTMENT
65
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REGULAR WAGES $ 237,573 $ 266,499 $ 273,200 $ 268,600 $ 282,500
PART-TIME WAGES 332,501 348,282 365,000 291,300 367,500
ON CALL 645 945 2,300 150 2,200
OVERTIME 5,362 4,037 8,200 1,100 6,300
LONGEVITY 1,250 1,555 1,800 2,000 2,000
HEALTH & DENTAL 26,851 28,308 29,100 25,800 28,700
TMRS 49,999 51,094 54,200 48,600 52,100
FICA 43,826 46,916 49,600 38,200 50,500
WORKERS COMPENSATION 5,549 5,949 8,000 4,600 8,100
ALLOWANCES 3,608 2,880 3,500 2,800 2,900
OTHER BENEFITS 1,002 1,297 1,400 1,300 1,300
HSA CONTRIBUTION - 750 6,000 4,875 4,500
PERSONNEL 708,165$ 758,513$ 802,300$ 689,325$ 808,600$
OFFICE SUPPLIES $ 2,843 $ 2,495 $ 2,500 $ 1,900 $ 3,350
OPERATING SUPPLIES 62,223 58,961 68,200 46,100 67,200
TREATMENT CHEMICALS 11,388 13,261 14,600 12,000 15,300
EQUIPMENT MAINTENANCE 8,285 4,294 12,000 11,500 11,500
BUILDING & GROUNDS MAINTENANCE 1,190 - - - -
SWIMMING POOL MAINTENANCE 24,008 18,523 22,000 22,000 22,000
COMMUNICATION 4,712 4,515 6,100 3,900 5,800
ELECTRIC SERVICE 102,804 111,690 89,000 82,000 89,000
NATURAL GAS SERVICE 15,797 14,817 17,500 15,000 17,000
EQUIPMENT LEASE/RENTAL 6,438 3,102 4,000 3,500 4,000
PROFESSIONAL DUES 840 870 1,500 1,000 1,000
TRAVEL & TRAINING 10,300 10,030 7,700 3,900 7,700
CREDIT CARD FEES 25,380 39,571 39,200 35,600 39,200
INSTRUCTOR FEES 527,882 817,885 785,000 507,000 785,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 98,400 104,000 102,600 102,600 106,600
TRANSFER TO ASSET REPLACEMENT FUND 97,600 86,800 60,200 60,200 50,200
OPERATING 1,000,090$ 1,290,815$ 1,232,100$ 908,200$ 1,224,850$
FURNITURE & EQUIP <$5000 $ - $ 290 $ 1,000 $ - $ -
OTHER EQUIPMENT - - - 12,000 32,000
CAPITAL $ - $ 290 $ 1,000 $ 12,000 $ 32,000
RECREATION CENTER DIVISION TOTAL 1,708,255$ 2,049,618$ 2,035,400$ 1,609,525$ 2,065,450$
Recreation Center Division Line Item Budget
PARKS AND RECREATION DEPARTMENT
66
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REGULAR WAGES $ 126,090 $ 138,898 $ 142,100 $ 140,900 $ 146,800
PART-TIME WAGES 2,565 2,607 6,800 6,720 6,800
ON CALL 1,440 1,646 1,800 1,720 1,800
OVERTIME 1,663 1,370 1,900 500 1,900
LONGEVITY 357 465 600 800 800
HEALTH & DENTAL 30,620 33,354 32,200 29,600 32,900
TMRS 17,589 18,699 19,200 18,800 19,900
FICA 9,779 10,628 11,100 10,900 11,400
WORKERS COMPENSATION 2,308 2,415 1,900 2,400 1,900
ALLOWANCES 1,050 840 1,500 900 900
OTHER BENEFITS 647 777 800 700 700
HSA CONTRIBUTION - - 5,500 - -
PERSONNEL 194,110$ 211,699$ 225,400$ 213,940$ 225,800$
OFFICE SUPPLIES $ 104 $ 275 $ 300 $ 300 $ -
OPERATING SUPPLIES 3,273 3,559 4,100 4,100 4,100
FUEL 4,344 3,798 5,000 2,000 5,000
EQUIPMENT MAINTENANCE 668 563 1,700 1,800 1,800
VEHICLE MAINTENANCE 13,383 3,565 2,000 2,000 2,500
BUILDING & GROUNDS MAINTENANCE 73,315 84,815 25,000 22,500 25,000
ELECTRIC SERVICE 13,329 14,333 13,500 8,000 12,000
TRAVEL & TRAINING 5,432 4,317 4,000 1,600 3,200
OTHER CONTRACTED SERVICES 170,252 181,958 343,600 231,500 277,900
TRANSFER TO VEHICLE REPLACEMENT
FUND 8,000 8,000 8,000 8,000 8,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 18,400 23,700 24,600 24,600 25,600
TRANSFER TO ASSET REPLACEMENT FUND 57,200 58,100 57,900 58,100 58,000
OPERATING 367,701$ 386,982$ 489,700$ 364,500$ 423,100$
PARKS MAINTENANCE DIVISION TOTAL 561,810$ 598,681$ 715,100$ 578,440$ 648,900$
Parks Maintenance Division Line Item Budget
PARKS AND RECREATION DEPARTMENT
67
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REGULAR WAGES $ 11 $ - $ - $ - $ -
PART-TIME WAGES 151,039 174,571 191,300 155,000 204,500
OVERTIME 226 377 - - -
TMRS 231 131 - - -
FICA 11,705 13,651 14,600 9,100 15,600
WORKERS COMPENSATION 3,835 3,329 2,400 300 2,500
PERSONNEL 167,046$ 192,059$ 208,300$ 164,400$ 222,600$
OFFICE SUPPLIES $ 180 $ 481 $ 800 $ 450 $ -
OPERATING SUPPLIES 33,078 24,526 29,600 15,600 28,300
TREATMENT CHEMICALS 16,149 13,100 18,500 16,500 20,100
EQUIPMENT MAINTENANCE 871 - 1,000 1,000 -
SWIMMING POOL MAINTENANCE 44,610 43,547 76,400 76,400 40,500
COMMUNICATION 752 893 2,000 2,000 2,000
ELECTRIC SERVICE 39,247 35,414 42,000 24,000 40,000
NATURAL GAS SERVICE 685 724 1,000 500 1,000
EQUIPMENT LEASE/RENTAL 480 293 500 450 500
CREDIT CARD FEES 4,076 3,026 4,300 3,900 4,300
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 57,200 62,500 62,900 62,900 64,900
TRANSFER TO ASSET REPLACEMENT
FUND 95,000 73,100 43,600 43,600 43,500
OPERATING 292,328$ 257,603$ 282,600$ 247,300$ 245,100$
OTHER EQUIPMENT $ - $ - $ - $ - $ 12,000
CAPITAL -$ -$ -$ -$ 12,000$
COLONIAL PARK DIVISION TOTAL 459,374$ 449,662$ 490,900$ 411,700$ 479,700$
PARKS AND RECREATION DEPARTMENT
Colonial Park Division Line Item Budget
68
Transfers
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
TRANSFER FROM EMERGENCY GRANT FUND $ 20,048 $ -$ -$ -$ -
TRANSFER FROM 2019 CERT OF OBLIGATION FUND -86,954 - --
TRANSFER FROM WATER & SEWER FUND 1,250,000 1,250,000 1,250,000 1,250,000 1,250,000
TRANSFER FROM SOLID WASTE FUND 260,000 310,000 310,000 310,000 310,000
TRANSFER FROM EMPLOYEE BENEFIT FUND -142,500 - - -
TRANSFER FROM HUMAN RESOURCE SVCS FUND - - 76,200 80,700 135,300
TRANSFERS IN 1,530,048$ 1,789,454$ 1,636,200$ 1,640,700$ 1,695,300$
TRANSFER TO CAPITAL PROJECT FUND $ 200,000 $ -$ -$ -$ 300,000
TRANSFER TO EMPLOYEE BENEFIT FUND - - 33,700 33,700 35,000
TRANSFER TO HUMAN RESOURCE SVCS FUND - - 249,900 249,900 252,000
TRANSFERS OUT 200,000$ -$ 283,600$ 283,600$ 587,000$
GENERAL FUND
69
Budget 2021
DEBT SERVICE FUND
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 2021 debt service payments requires an ad
valorem tax rate of $0.101584 per $100 of assessed value in tax year 2020, a decrease of 15% or
$0.017936 per $100.
In 2021, the Debt Service Fund will pay $7,180,374 of debt service, issuance costs and fiscal
agent fees, a decrease of $1,867,409 from 2020. 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 2020 is estimated to be $6.740 billion, the current debt limit under this provision is
$337.0 million. As of December 31, 2020, the City will owe a total of $49.15 million
to bondholders for all existing outstanding principal. Of this total, the Debt Service Fund,
using property taxes, will provide $41.55 million. The funding for the remaining $0.76 million
in debt is generated from user fees in the Water and Sewer Fund.
The most recent Standard and Poor’s Investor Services bond rating for West University Place’s
General Obligation Bonds was the agency’s highest rating, AAA. The relative stability in
assessed values, political stability of the community, and the City’s financial stability have kept
the bond rating high.
FUTURE ACTIVITY
Annual debt service on the current outstanding bonds will reach a maximum of $7.17 million in
2021 and will decrease in the subsequent years. During the recent period of historically
low interest rates, the City continued to refund all bonds that are available for refunding,
significantly reducing the interest expense. Most outstanding bonds are at interest rates close
to the current market; however, in early 2021 the City is refunding a portion of the 2017
bond issuance to take advantage of the exceptionally low interest rates.
70
DEBT SERVICE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REVENUES:
CURRENT YEAR PROPERTY TAXES 7,544,671$ 7,582,452$ 7,791,641$ 7,750,000$ 6,789,104$
PRIOR YEAR PROPERTY TAXES 17,475 67,846 19,100 46,900 35,000
PENALTY AND INTEREST 26,071 33,397 32,500 29,900 30,500
EARNINGS ON INVESTMENTS 19,740 4,492 20,300 12,400 7,500
TRANSFER FROM 2019 CERT OF OBLIGATION FUND -4,747 - - -
TRANSFER FROM WATER & SEWER FUND 1,200,246 1,196,038 1,184,183 1,184,183 388,020
GENERAL OBLIGATION BOND PROCEEDS - - - 11,376,128 -
TOTAL REVENUES 8,808,203$ 8,888,972$ 9,047,724$ 20,399,511$ 7,250,124$
EXPENDITURES:
BOND PRINCIPAL 7,770,000$ 7,910,000$ 8,060,000$ 8,060,000$ 6,490,000$
INTEREST ON BONDS 1,063,783 920,492 930,783 930,783 683,374
FISCAL AGENT FEES 6,250 5,603 7,000 2,500 3,250
ISSUANCE COSTS -4,747 50,000 101,426 3,750
PAYMENT TO REFUNDED BOND ESCROW --- 11,264,456 -
TOTAL EXPENDITURES 8,840,033$ 8,840,842$ 9,047,783$ 20,359,165$ 7,180,374$
NET REVENUES (31,830)$ 48,130$ (59)$ 40,346$ 69,750$
BEGINNING BALANCE 900,120$ 868,289$ 900,585$ 916,419$ 956,765$
ENDING BALANCE 868,289$ 916,419$ 900,526$ 956,765$ 1,026,515$
71
Principal Principal
Amount Outstanding Outstanding
Series Obligation of Issue December 31, 2020 Principal Interest Total December 31, 2021
2011 Certificates of Obligation 910,000 730,000 240,000 13,725 253,725 490,000
2016 General Obligation Refunding 3,170,000 745,000 380,000 8,020 388,020 365,000
2017 General Obligation Refunding (a)9,965,000 9,660,000 3,055,000 169,898 3,224,898 6,605,000
2019 Certificates of Obligation 4,040,000 4,040,000 100,000 158,000 258,000 3,940,000
2020 General Obligation Refunding 10,780,000 10,780,000 2,715,000 333,731 3,048,731 8,065,000
2020 Certificates of Obligation (Preliminary )23,190,000 23,190,000 - 731,264 731,264 23,190,000
Capitalized Interest (Preliminary)(731,264) (731,264)
49,145,000$ 6,490,000$ 683,374$ 7,173,374$ 42,655,000$
___________Principal Interest Total
(a) Includes proposed Cash Defeasance of Series 2017 2,955,000$ 6,435$ 2,961,435$
CITY OF WEST UNIVERSITY PLACE
GENERAL LONG TERM DEBT
SCHEDULE OF FISCAL YEAR REQUIREMENTS
Principal & Interest
Requirements for 2021
72
Fiscal Year Principal Interest Due 2/1 Interest Due 8/1 Interest Total
2021 6,490,000$390,879$292,496$683,374$7,173,374$
2022 4,800,000 776,421 680,833 1,457,254 6,257,254
2023 2,745,000 680,833 627,271 1,308,104 4,053,104
2024 2,375,000 627,271 595,018 1,222,289 3,597,289
2025 2,440,000 595,018 563,695 1,158,713 3,598,713
2026 2,500,000 563,695 531,940 1,095,635 3,595,635
2027 2,570,000 531,940 495,559 1,027,499 3,597,499
2028 2,645,000 495,559 458,075 953,634 3,598,634
2029 950,000 458,075 435,925 894,000 1,844,000
2030 995,000 435,925 412,700 848,625 1,843,625
2031 1,040,000 412,700 391,900 804,600 1,844,600
2032 1,080,000 391,900 370,300 762,200 1,842,200
2033 1,125,000 370,300 347,800 718,100 1,843,100
2034 1,170,000 347,800 324,400 672,200 1,842,200
2035 740,000 324,400 309,600 634,000 1,374,000
2036 770,000 309,600 294,200 603,800 1,373,800
2037 800,000 294,200 278,200 572,400 1,372,400
2038 835,000 278,200 261,500 539,700 1,374,700
2039 865,000 261,500 244,200 505,700 1,370,700
2040 900,000 244,200 226,200 470,400 1,370,400
2041 940,000 226,200 207,400 433,600 1,373,600
2042 975,000 207,400 187,900 395,300 1,370,300
2043 1,015,000 187,900 167,600 355,500 1,370,500
2044 1,060,000 167,600 146,400 314,000 1,374,000
2045 1,100,000 146,400 124,400 270,800 1,370,800
2046 1,145,000 124,400 101,500 225,900 1,370,900
2047 1,195,000 101,500 77,600 179,100 1,374,100
2048 1,240,000 77,600 52,800 130,400 1,370,400
2049 1,295,000 52,800 26,900 79,700 1,374,700
2050 1,345,000 26,900 - 26,900 1,371,900
49,145,000$ 10,109,115$ 9,234,311$19,343,426$ 68,488,426$
CITY OF WEST UNIVERSITY PLACE
GENERAL LONG TERM DEBT
PRINCIPAL AND INTEREST REQUIREMENTS
As of December 31, 2020
$‐
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
202120222023202420252026202720282029203020312032203320342035203620372038203920402041204220432044204520462047204820492050Annual Debt Service Requirements
Principal Interest
73
Budget 2021
WATER AND SEWER FUND
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
2020 Forecast – W&S Fund gross revenues are expected to be $8.50 million, which is an increase
of $295,900 compared to the budgeted amount of $8.20 million.
Operating expenditures in 2020 are expected to be approximately $4.59 million, which is below
2020 Budget appropriations of $4.87 million. Debt service, administrative cost and a transfer to
the Water & Sewer Capital Project Fund adds $3.33 million more to the total expenditures.
Altogether, W&S Fund 2020 expenditures are expected to total approximately $7.93 million which
is below the 2020 Budget of $8.21 million.
2021 Budget – The 2021 Budget anticipates total Water and Sewer Utility Fund revenues
of approximately $8.37 million, which is consistent with 2020 revenues.
System operations, including the Utility Billing division, are appropriated at $5.95 million,
including $1.25 million transferred to the General Fund for the administrative cost allocation.
The transfer to the Water & Sewer Capital Project Fund is $2,700,000, which includes a
$1,800,000 transfer to fund the Wastewater Treatment Plant Master Plan – Design & Preliminary
Engineering Report.
74
Budget 2021
WATER AND SEWER FUND (Cont.)
Debt service for 2021 is $0.39 million (principal and interest) on outstanding bonds. The final debt
service payment for existing bonds will occur on February 1, 2022 in the amount of $367,637.
For the Future – The W&S Fund is the most difficult of all of the City’s funds to predict. Water
usage can vary dramatically with the weather. All projections and budgets are based on averages
and likely to differ considerably from actual results. Most costs also vary as revenues fluctuate,
but are generally expected to increase an average of 3% per year. While much of the system’s
delivery and collection infrastructure is new, some key components are aging dramatically: Lift
stations, elevated towers and water wells will all need major overhauls in the foreseeable future.
Anticipated rate increases from the City of Houston are budgeted at 5% and increasing costs of
service could require future rate increases to keep pace with the City of Houston’s rate increase
for treated water and other operational costs of providing service.
75
WATER AND SEWER FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REVENUES:
FEMA REIMBURSEMENT 54,672$ 19,897$ -$ -$-$
WATER SERVICE 4,837,966 4,887,688 4,932,500 5,050,000 4,950,000
SEWER SERVICE 2,849,955 3,057,624 3,069,500 3,350,000 3,230,000
PENALTIES 60,405 54,562 60,000 29,500 50,000
CONNECTION FEE 99,850 92,825 80,000 61,200 81,000
EARNINGS ON INVESTMENTS 3,193 19,964 12,300 7,500 4,600
MISCELLANEOUS 52,591 1,510 7,000 3,600 5,300
TRANSFER FROM EMPLOYEE BENEFIT
FUND 29,700 ----
TRANSFER FROM HUMAN RESOURCE
SVCS FUND --44,600 -44,600
TOTAL REVENUE 7,988,332$ 8,134,070$ 8,205,900$ 8,501,800$ 8,365,500$
EXPENDITURES BY DEPARTMENT:
DEBT SERVICE 1,196,193$ 1,196,038$ 1,184,183$ 1,184,183$ 388,020$
FINANCE 234,694 230,901 271,700 230,025 266,700
PUBLIC WORKS 4,159,035 4,187,960 4,601,400 4,364,425 4,431,300
TRANSFER TO GENERAL FUND 1,250,000 1,250,000 1,250,000 1,250,000 1,250,000
TRANSFER TO WATER & SEWER CAPITAL
PROJECTS 900,000 900,000 900,000 900,000 2,700,000
TOTAL EXPENDITURES 7,739,923$ 7,764,899$ 8,207,283$ 7,928,633$ 9,036,020$
NET REVENUES (EXPENDITURES) 248,410$ 369,171$ (1,383)$ 573,167$ (670,520)$
BEGINNING WORKING CAPITAL 333,186$ 581,596$ 826,178$ 950,767$ 1,523,934$
ENDING WORKING CAPITAL 581,596$ 950,767$ 824,795$ 1,523,934$ 853,414$
OPERATIONS
49.0%
FINANCE
3.0%
DEBT SERVICE
4.3%
TRANSFERS
43.7%
Water & Sewer Fund 2021 Expenditures
76
WATER AND SEWER FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REVENUES:
FEMA REIMBURSEMENT $ 54,672 $ 19,897 $ - $ - $ -
WATER SERVICE 4,837,966 4,887,688 4,932,500 5,050,000 4,950,000
SEWER SERVICE 2,849,955 3,057,624 3,069,500 3,350,000 3,230,000
PENALTIES 60,405 54,562 60,000 29,500 50,000
CONNECTION FEE 99,850 92,825 80,000 61,200 81,000
EARNINGS ON INVESTMENTS 3,193 19,964 12,300 7,500 4,600
MISCELLANEOUS 52,591 1,510 7,000 3,600 5,300
TRANSFER FROM EMPLOYEE BENEFIT
FUND 29,700 - - - -
TRANSFER FROM HUMAN RESOURCE SVCS - - 44,600 - 44,600
TOTAL REVENUE 7,988,332$ 8,134,070$ 8,205,900$ 8,501,800$ 8,365,500$
EXPENDITURES:
REGULAR WAGES $ 720,429 $ 728,729 $ 797,800 $ 679,000 $ 741,700
PART-TIME WAGES - - - - -
ON CALL 14,265 14,445 14,800 13,400 14,800
OVERTIME 71,285 96,278 80,000 60,600 75,000
LONGEVITY 7,067 7,068 7,200 7,200 7,300
HEALTH & DENTAL 149,659 135,527 147,300 126,700 139,200
TMRS 112,431 111,054 118,100 98,400 110,000
FICA 58,610 61,517 65,500 54,400 61,300
WORKERS COMPENSATION 13,234 13,000 9,000 11,100 9,900
ALLOWANCES 6,337 3,815 5,600 3,500 3,700
OTHER BENEFITS 3,308 3,512 3,900 3,300 4,300
HSA CONTRIBUTION - 1,375 17,500 12,250 17,500
EMPLOYEE RELATIONS 1,402 299 2,000 1,200 1,500
ACCRUED VACATION 4,306 (46,856) - - -
PENSION EXPENSE 11,795 - - - -
OPEB Expense 44,780 - - - -
OFFICE SUPPLIES 2,039 1,007 1,800 1,600 1,600
OPERATING SUPPLIES 16,547 13,221 24,500 24,500 30,000
FUEL 12,118 11,335 17,000 7,000 15,000
TREATMENT CHEMICALS 104,152 96,507 100,000 100,000 100,000
EQUIPMENT MAINTENANCE 22,334 19,138 27,300 25,000 27,300
VEHICLE MAINTENANCE 22,760 20,984 15,000 15,000 15,000
BUILDING & GROUNDS MAINTENANCE 68,762 37,807 50,000 50,000 30,000
WATER SYSTEM MAINTENANCE 154,300 142,271 198,000 198,000 200,000
SEWER SYSTEM MAINTENANCE 127,096 157,086 170,000 170,000 170,000
COMMUNICATION - 1,948 50 - -
ELECTRIC SERVICE 431,309 498,523 370,000 311,000 320,000
SURFACE WATER 1,470,385 1,615,576 1,530,000 1,530,000 1,600,000
NATURAL GAS SERVICE 327 346 350 400 400
EQUIPMENT LEASE/RENTAL 3,912 4,820 4,800 4,000 4,800
PROFESSIONAL DUES 226 1,916 2,800 2,800 2,800
TRAVEL & TRAINING 9,303 12,136 25,500 10,700 18,000
SLUDGE REMOVAL 51,010 45,240 55,000 65,000 71,000
CREDIT CARD FEES 37,824 46,335 56,500 76,000 83,000
OTHER CONTRACTED SERVICES 316,119 300,842 354,400 335,500 384,000
RESIDENT REIMBURSEMENT - 641 3,000 1,500 3,000
COMMUNITY RELATIONS 10,880 6,429 13,000 10,000 12,000
FURNITURE & EQUIP <$5000 - 4,828 500 500 -
OTHER EQUIPMENT 14,063 8,244 101,000 101,000 96,000
OTHER CONSTRUCTION COSTS 80,658 14,117 165,000 165,000 -
BAD DEBT EXPENSE (4,053) - - - -
TRANSFER TO DEBT SERVICE FUND 1,200,246 1,196,038 1,184,183 1,184,183 388,020
TRANSFER TO GENERAL FUND 1,250,000 1,250,000 1,250,000 1,250,000 1,250,000
TRANSFER TO WATER & SEWER CAPITAL
PROJECTS 900,000 900,000 900,000 900,000 2,700,000
TRANSFER TO VEHICLE REPLACEMENT 87,000 90,000 92,000 92,000 96,000
77
WATER AND SEWER FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 131,700 137,800 140,000 140,000 139,000
TRANSFER TO ASSET REPLACEMENT FUND
- - 86,900 86,900 92,900
TOTAL EXPENDITURES $ 7,739,923 $ 7,764,899 $ 8,207,283 $ 7,928,633 $ 9,036,020
NET REVENUES (EXPENDITURES)248,410$ 369,171$ (1,383)$ 573,167$ (670,520)$
BEGINNING WORKING CAPITAL 333,186$ 581,596$ 826,178$ 950,767$ 1,523,934$
ENDING WORKING CAPITAL 581,596$ 950,767$ 824,795$ 1,523,934$ 853,414$
PERSONNEL
13.13%
OTHER MAINT.
0.80%
WATER SYSTEM MAINT.
2.21%
SEWER SYSTEM MAINT.
1.88%
ELECTRIC SERVICE
3.54%
SURFACE WATER
17.71%
DEBT
SERVICE
14.43%TRANSFER TO GENERAL
FUND
13.83%
TRANSFER TO W&S
CAPITAL RESERVE FUND
29.88%
VEHICLE REPLACEMENT
1.06%
TECHNOLOGY
MANAGEMENT
1.54%
OTHER OPERATING
9.09%
ASSET REPLACEMENT
1.06%
Water & Sewer Fund
2021 Expenditures by Type
78
Principal Principal
Amount Outstanding Outstanding
Series Obligation of Issue January 1, 2021 Principal Interest Total December 31, 2021
2016 GO Refunding Bonds (W&S
Portion)*3,170,000 745,000 380,000 8,020 388,020 365,000
745,000$ 380,000$ 8,020$ 388,020$ 365,000$
* 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 2021
79
Fiscal Year Principal *
Interest Due 2/1
*
Interest Due 8/1
*Interest Total
2021 380,000 5,383 2,637 8,020 388,020
2022 365,000 2,637 - 2,637 367,637
745,000$ 8,020$ 2,637$ 10,657$ 755,657$
CITY OF WEST UNIVERSITY PLACE
WATER & SEWER DEBT SERVICE
PRINCIPAL AND INTEREST REQUIREMENTS
* Includes amount transferred to General Debt Service Fund for W&S portion of 2010
Permanent Improvement Refunding Bonds and 2016 GO Refunding Bonds.
$350,000
$355,000
$360,000
$365,000
$370,000
$375,000
$380,000
$385,000
$390,000
20212022Annual Debt Service Requirements
Principal Interest
80
Budget 2021
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 Utility Billing Work Load Indicators
Indicators
2019
Actual
2020
Estimated 2021 Projected
Number of Billing Help Emails & Customer
Service Calls and/or Walk Up Customers 1,947/3,848 2,134/2,440 2,150/2,860
Number of Service Orders Created/Processed 1,624 1,545 1,675
% of Customers Paying Electronically 61% 71% 75%
% of Customers Receiving E-Statements 48% 52% 60%
Number of Bill Adjustments Processed 718 650 800
Number of Single Family Accounts Billed 5,421 5,428 5,430
Number of New Single Family Connections 587 448 500
FINANCE DEPARTMENT DIVISION (W&S FUND)
Utility Billing – Bills and collects fees associated with the City’s water and sewer systems, solid
waste, and Direct Link. (2021 Budget $266,700)
FINANCE DEPARTMENT (W&S FUND) 2021 GOALS
Continue utility customer service training for all Finance staff members.
Review and update, as necessary, all utility billing financial processes to maximize
efficiencies.
Achieve over 60% of utility customers that receive billing statements each month
electronically versus regular mail.
With the improved online payment portal, continue to increase customers that pay their
monthly utility bill on an automatic recurring basis.
Utilize the City’s website, social media, emails, and mailings to continue to strive for
superior customer service.
FINANCE DEPARTMENT (W&S FUND) BUDGET HIGHLIGHTS
Authorized full-time employees – 2 (2020 authorized full-time employees – 2)
Total Budget – $266,700 (2020 Total Budget – $271,700)
81
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
Utility Billing & Customer
Service
Personnel 138,346$ 138,792$ 151,500$ 112,025$ 136,600$
Operating 96,347 91,781 119,700 117,500 130,100
Capital - 328 500 500 -
Total 234,694$ 230,901$ 271,700$ 230,025$ 266,700$
Total Department 234,694$ 230,901$ 271,700$ 230,025$ 266,700$
Finance Department Staffing Schedule (W&S Fund)
2020 2021
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Finance - Utility Billing
Accounting/Sr. Customer
Service Rep 5 1 1 49,000$ 71,050$
Accounting Specialist -
Utility Billing 2 1 1 35,200$ 51,040$
Total Finance (W&S Fund)22
FINANCE DEPARTMENT
SALARY RANGE
82
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REGULAR WAGES $ 89,053 $ 91,189 $ 99,500 $ 66,100 $ 88,100
OVERTIME 6,652 9,904 10,000 9,100 5,000
LONGEVITY 85 248 400 100 200
HEALTH & DENTAL 13,536 13,583 15,000 18,100 21,600
TMRS 13,265 13,300 14,300 9,300 12,100
FICA 7,296 7,511 8,200 5,300 6,500
WORKERS COMPENSATION 180 182 100 100 100
ALLOWANCES 641 - - - -
OTHER BENEFITS 463 504 500 300 500
HSA CONTRIBUTION - 375 3,000 3,625 2,500
EMPLOYEE RELATIONS - - 500 - -
ACCRUED VACATION 4,607 1,995 - - -
PENSION EXPENSE 1,391 - - - -
OPEB EXPENSE 1,177 - - - -
PERSONNEL 138,346$ 138,792$ 151,500$ 112,025$ 136,600$
OFFICE SUPPLIES $ 641 $ (27) $ 200 $ - $ -
COMMUNICATION - 2,138 - - -
EQUIPMENT LEASE/RENTAL 2,872 3,180 3,600 2,800 3,600
TRAVEL & TRAINING - 1,520 2,500 700 1,500
CREDIT CARD FEES 37,824 46,335 56,500 76,000 83,000
OTHER CONTRACTED SERVICES 55,011 38,635 56,900 38,000 42,000
OPERATIONS 96,347$ 91,781$ 119,700$ 117,500$ 130,100$
FURNITURE & EQUIP <$5000 $ - $ 328 $ 500 $ 500 $ -
CAPITAL -$ 328$ 500$ 500$ -$
FINANCE DIVISION TOTAL 234,694$ 230,901$ 271,700$ 230,025$ 266,700$
WATER AND SEWER FUND
FINANCE DEPARTMENT
Finance Division Line Item Budget
83
Budget 2021
PUBLIC WORKS DEPARTMENT (W&S FUND)
The Public Works Department is responsible for the operation and maintenance of the City’s water
and sewer systems.
Public Works Water and Sewer Operations Work Load Indicators
Indicators 2019 Actual 2020 Estimated 2021 Projected
New Water Services Installed 19 13 20
Water Distributed (surface and groundwater
in gallons) 793 million 795 million 798 million
Wastewater Treated (gallons) 423 million 425 million 415 million
Water Meter Read Accuracy (%) 98 99 99
Number of Meter Re-reads 95 90 90
PUBLIC WORKS DEPARTMENT DIVISION (W&S FUND)
Operations – Operates and maintains the City’s water and sewer systems. (2021 Budget –
$4,431,300)
PUBLIC WORKS DEPARTMENT (W&S FUND) 2021 GOALS
Complete a water capacity and efficiency study of the City’s drinking water distribution
system.
Promote water conservation methods with the goal to reduce water loss by 10% in 2021.
Continue to identify excess inflow into the sanitary system to reduce the flow and processing
at the treatment plant during rain events.
Implement flood protection measures for the Wastewater Treatment plant by December 31 per
Council direction as stated in the Wastewater Treatment Plant Flood Protection Study.
Review and update probable costs in the Wastewater Master Plan to determine future funding.
Continue to update the comprehensive project and equipment list annually to ensure they are
included in the Community Improvement Plan and Asset Replacement Fund.
Enhance the cross training program and provide more hands on training opportunities to
supplement current staffing.
PUBLIC WORKS DEPARTMENT (W&S FUND) BUDGET HIGHLIGHTS
Authorized full-time employees – 11 (2020 authorized full-time employees – 11)
Purchase of Surface Water from the City of Houston – $1,600,000 (2020 Budget – $1,530,000)
Decrease in Electric Service ($50,000)
Decrease in Other Construction Costs ($165,000)
Total Budget – $4,431,300 (2020 Total Budget – $4,601,400)
84
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
W&S Fund Operations
Personnel 1,080,562$ 990,971$ 1,117,200$ 959,025$ 1,049,600$
Operating 2,983,754 3,170,128 3,218,200 3,139,400 3,285,700
Capital 94,720 26,861 266,000 266,000 96,000
Total 4,159,035$ 4,187,960$ 4,601,400$ 4,364,425$ 4,431,300$
Total Department 4,159,035$ 4,187,960$ 4,601,400$ 4,364,425$ 4,431,300$
Public Works Department Staffing Schedule (W&S Fund)
2020 2021
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Public Works - Operations
Public Works Manager 10 1 1 91,000$ 131,950$
Field Services Supervisor 7 1 1 59,290$ 85,971$
Plant Supervisor 7 1 1 59,290$ 85,971$
Crew Leader 5 2 2 49,000$ 71,050$
Plant Operator, Sr.5 2 2 49,000$ 71,050$
Plant Operator 4 1 1 42,592$ 61,758$
Driver/Equipment Operator 2 1 1 35,200$ 51,040$
Maintenance Worker I 1 2 2 32,000$ 46,400$
Total Public Works (W&S Fund)11 11
PUBLIC WORKS DEPARTMENT
SALARY RANGE
85
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REGULAR WAGES $ 631,376 $ 637,540 $ 698,300 $ 612,900 $ 653,600
ON CALL 14,265 14,445 14,800 13,400 14,800
OVERTIME 64,633 86,374 70,000 51,500 70,000
LONGEVITY 6,982 6,820 6,800 7,100 7,100
HEALTH & DENTAL 136,123 121,944 132,300 108,600 117,600
TMRS 99,166 97,754 103,800 89,100 97,900
FICA 51,314 54,006 57,300 49,100 54,800
WORKERS COMPENSATION 13,055 12,818 8,900 11,000 9,800
ALLOWANCES 5,696 3,815 5,600 3,500 3,700
OTHER BENEFITS 2,845 3,007 3,400 3,000 3,800
HSA CONTRIBUTION -1,000 14,500 8,625 15,000
EMPLOYEE RELATIONS 1,402 299 1,500 1,200 1,500
ACCRUED VACATION (301) (48,851)- - -
PENSION EXPENSE 10,404 - - - -
OPEB EXPENSE 43,603 - - - -
PERSONNEL 1,080,562$ 990,971$ 1,117,200$ 959,025$ 1,049,600$
OFFICE SUPPLIES $ 1,398 $ 1,034 $ 1,600 $ 1,600 $ 1,600
OPERATING SUPPLIES 16,547 13,221 24,500 24,500 30,000
FUEL 12,118 11,335 17,000 7,000 15,000
TREATMENT CHEMICALS 104,152 96,507 100,000 100,000 100,000
EQUIPMENT MAINTENANCE 22,334 19,138 27,300 25,000 27,300
VEHICLE MAINTENANCE 22,760 20,984 15,000 15,000 15,000
BUILDING & GROUNDS MAINTENANCE 68,762 37,807 50,000 50,000 30,000
WATER SYSTEM MAINTENANCE 154,300 142,271 198,000 198,000 200,000
SEWER SYSTEM MAINTENANCE 127,096 157,086 170,000 170,000 170,000
COMMUNICATION -(190)50 - -
ELECTRIC SERVICE 431,309 498,523 370,000 311,000 320,000
SURFACE WATER 1,470,385 1,615,576 1,530,000 1,530,000 1,600,000
NATURAL GAS SERVICE 327 346 350 400 400
EQUIPMENT LEASE/RENTAL 1,040 1,640 1,200 1,200 1,200
PROFESSIONAL DUES 226 1,916 2,800 2,800 2,800
TRAVEL & TRAINING 9,303 10,616 23,000 10,000 16,500
SLUDGE REMOVAL 51,010 45,240 55,000 65,000 71,000
OTHER CONTRACTED SERVICES 261,108 262,207 297,500 297,500 342,000
RESIDENT REIMBURSEMENT -641 3,000 1,500 3,000
COMMUNITY RELATIONS 10,880 6,429 13,000 10,000 12,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 87,000 90,000 92,000 92,000 96,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 131,700 137,800 140,000 140,000 139,000
TRANSFER TO ASSET REPLACEMENT
FUND - - 86,900 86,900 92,900
OPERATING 2,983,754$ 3,170,128$ 3,218,200$ 3,139,400$ 3,285,700$
FURNITURE & EQUIP <$5000 $ - $ 4,500 $ - $ - $ -
OTHER EQUIPMENT 14,063 8,244 101,000 101,000 96,000
OTHER CONSTRUCTION COSTS 80,658 14,117 165,000 165,000 -
CAPITAL 94,720$ 26,861$ 266,000$ 266,000$ 96,000$
OPERATIONS DIVISION TOTAL 4,159,035$ 4,187,960$ 4,601,400$ 4,364,425$ 4,431,300$
WATER AND SEWER FUND
PUBLIC WORKS DEPARTMENT
Operations Division Line Item Budget
86
Budget 2021
SOLID WASTE FUND
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.
2020 Forecast – For the year ending December 31, 2020, the Solid Waste Fund is expected to
have revenue of about $1.8 million for solid waste services.
The direct cost of providing solid waste services in 2020, excluding transfers, is expected to be
$1.48 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 reimburses the General Fund $310,000 for these
indirect costs, bringing estimated 2020 total costs of service to $1.79 million.
2021 Budget – For the year ending December 31, 2021, the Solid Waste Fund is expected to
have revenue of about $1.8 million for solid waste services. Rates for Solid Waste customers
will be unchanged for 2021.
Total expenditures are expected to be $1.94 million. Working capital is anticipated to be healthy
and in excess of the 10% reserve requirement.
87
Budget 2021
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 receive
manual curbside solid waste collection twice per week, manual recycling collection once per
week, green waste collection once per week, and street sweeping services once per week.
Public Works Solid Waste and Recycling Work Load Indicators
Indicators 2019 Actual 2020 Estimated 2021 Projected
Solid Waste - Warnings Issued
(early/late placement) 457 400 300
Tons of Solid Waste Disposed
Solid Waste 4,600 4,500 4,500
Recycling 1,955 2,000 2,000
Yard Waste 825 900 1,000
PUBLIC WORKS DEPARTMENT DIVISIONS (SOLID WASTE FUND)
Curbside Solid Waste – Collects and disposes of solid waste (2021 Budget – $1,326,000)
Curbside Recycling – Collects and recycles recyclable waste (2021 Budget – $410,100)
Curbside Green Waste Recycling – Collects and recycles yard waste (2021 Budget –
$199,600)
PUBLIC WORKS DEPARTMENT 2021 GOALS (SOLID WASTE FUND)
Implement new initiatives through work with the Recycling and Solid Waste Reduction
Board to improve resident engagement with the goal to reduce the amount of waste by 10%
in 2021.
Enhance community relations that provide meaningful educational opportunities with the
goal to maintain a recycle rate of 35% or higher in 2021.
Actively monitor and continue to enforce the City’s proper placement requirements for
curbside collection.
Implement a monthly audit process to minimize the amount of service requests and calls
received regarding misses and complaints about collection.
Continue employee development through technical, management and leadership training.
PUBLIC WORKS DEPARTMENT BUDGET HIGHLIGHTS
(SOLID WASTE FUND)
•Authorized full-time employees – 7 (2020 authorized full-time employees – 7)
•Total Budget – $1,935,700 (2020 Total Budget – $1,876,800)
•Fees for disposal of solid waste – $337,000 (2020 budget – $318,000)
•Other equipment increased $20,000
•Vehicle maintenance increased $18,500
88
SOLID WASTE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REVENUES
FEMA REIMBURSEMENT 19,873$ (562)$ -$ -$ -$
STATE GRANT - 27,500 - - -
SOLID WASTE COLLECTION 1,750,275 1,729,202 1,785,700 1,791,000 1,791,000
SOLID WASTE SPECIAL COLLECTION 500 3,000 500 500 500
SALE OF RECYCLABLES 2,319 1,440 - - -
EARNINGS ON INVESTMENTS 9,638 13,969 10,200 6,200 3,800
MISCELLANEOUS 10,348 848 600 600 600
TOTAL REVENUE 1,792,954$ 1,775,396$ 1,797,000$ 1,798,300$ 1,795,900$
EXPENDITURES BY DIVISION
CURBSIDE SOLID WASTE 980,557$ 932,891$ 971,800$ 900,750$ 1,016,000$
CURBSIDE RECYCLING 340,477 377,300 395,100 382,600 410,100
CURBSIDE GREEN WASTE RECYCLING 167,587 173,952 199,900 192,200 199,600
TRANSFER TO GENERAL FUND 260,000 310,000 310,000 310,000 310,000
TOTAL EXPENDITURES 1,748,622$ 1,794,143$ 1,876,800$ 1,785,550$ 1,935,700$
NET REVENUES (EXPENDITURES)44,332$ (18,746)$ (79,800)$ 12,750$ (139,800)$
BEGINNING WORKING CAPITAL 448,806$ 493,138$ 449,248$ 474,392$ 487,142$
ENDING WORKING CAPITAL 493,138$ 474,392$ 369,448$ 487,142$ 347,342$
89
SOLID WASTE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2015 2018 2019 2020 2020 2021
REVENUES
FEMA REIMBURSEMENT $ 19,873 $ (562) $ - $ - $ -
STATE GRANT - 27,500 - - -
SOLID WASTE COLLECTION 1,750,275 1,729,202 1,785,700 1,791,000 1,791,000
SOLID WASTE SPECIAL
COLLECTION 500 3,000 500 500 500
SALE OF RECYCLABLES 2,319 1,440 - - -
EARNINGS ON INVESTMENTS 9,638 13,969 10,200 6,200 3,800
MISCELLANEOUS 10,348 848 600 600 600
TOTAL REVENUE 1,792,954$ 1,775,396$ 1,797,000$ 1,798,300$ 1,795,900$
EXPENDITURES
REGULAR WAGES $ 312,644 $ 323,184 $ 332,200 $ 303,200 $ 343,700
OVERTIME 15,992 15,806 18,500 10,500 19,000
LONGEVITY 3,020 3,431 3,800 4,100 4,100
HEALTH & DENTAL 60,511 60,967 63,500 53,400 56,300
TMRS 45,603 44,729 46,300 41,000 47,900
FICA 24,244 24,913 25,800 22,800 26,800
WORKERS COMPENSATION 13,002 12,389 9,800 11,200 10,300
ALLOWANCES 234 - - - -
OTHER BENEFITS 1,650 1,779 1,800 1,700 1,800
HSA CONTRIBUTION - 375 11,000 750 3,000
EMPLOYEE RELATIONS 1,332 848 1,500 - 1,500
ACCRUED VACATION (9,286) 2,173 - - -
PENSION EXPENSE 26,899 - - - -
OPEB EXPENSE 18,162 - - - -
OFFICE SUPPLIES 145 1,794 200 200 200
OPERATING SUPPLIES 8,834 7,809 12,700 12,200 13,200
FUEL 47,841 41,130 61,000 29,000 57,000
EQUIPMENT MAINTENANCE 39,965 1,035 2,500 2,000 2,500
VEHICLE MAINTENANCE 78,963 77,543 61,500 85,000 80,000
ELECTRIC SERVICE 2,287 3,733 700 400 700
SURFACE WATER 502 (3,475) 4,000 2,500 2,500
PROFESSIONAL DUES 237 693 900 900 900
TRAVEL & TRAINING 3,407 - 3,000 - 4,500
DISPOSAL FEE 259,903 312,891 318,000 315,000 337,000
LANDFILL MAINTENANCE 9,450 9,450 12,000 12,000 12,000
OTHER CONTRACTED SERVICES 239,470 242,028 285,000 285,000 281,000
COMMUNITY RELATIONS 18,764 2,596 21,000 15,000 28,000
BAD DEBT EXPENSE 847 - - - -
OTHER EQUIPMENT 5,600 34,965 8,000 5,600 28,000
CONSTRUCTION COSTS - 2,555 3,000 3,000 3,000
TRANSFER TO GENERAL FUND 260,000 310,000 310,000 310,000 310,000
TRANSFER TO VEHICLE
REPLACEMENT FUND 217,000 215,000 215,000 215,000 215,000
90
SOLID WASTE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2015 2018 2019 2020 2020 2021
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 41,400 43,800 44,100 44,100 45,800
TOTAL EXPENDITURES $ 1,748,622 $ 1,794,143 $ 1,876,800 $ 1,785,550 $ 1,935,700
NET REVENUES (EXPENDITURES)44,332$ (18,746)$ (79,800)$ 12,750$ (139,800)$
BEGINNING FUND BALANCE 448,806$ 493,138$ 449,248$ 474,392$ 487,142$
ENDING FUND BALANCE 493,138$ 474,392$ 369,448$ 487,142$ 347,342$
91
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
Curbside Solid Waste
Personnel 379,309$ 359,108$ 376,000$ 315,750$ 376,700$
Operating 861,249 853,516 902,800 892,000 926,300
Capital - 30,266 3,000 3,000 23,000
Total 1,240,557$ 1,242,891$ 1,281,800$ 1,210,750$ 1,326,000$
Curbside Recycling
Personnel 78,066$ 72,238$ 77,300$ 73,700$ 76,100$
Operating 256,812 297,808 309,800 303,300 326,000
Capital 5,600 7,254 8,000 5,600 8,000
Total 340,477$ 377,300$ 395,100$ 382,600$ 410,100$
Curbside Green Waste Recycling
Personnel 56,633$ 59,248$ 60,900$ 59,200$ 61,600$
Operating 110,955 114,703 139,000 133,000 138,000
Total 167,587$ 173,952$ 199,900$ 192,200$ 199,600$
Total Department 1,748,622$ 1,794,143$ 1,876,800$ 1,785,550$ 1,935,700$
Public Works Department Staffing Schedule (Solid Waste Fund)
2019 2020
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Public Works
Curbside Solid Waste
Crew Chief 5 1 1 53,900$ 78,155$
Crew Leader-Solid Waste 4 1 1 42,592$ 61,758$
Driver/Equipment Operator 2 3 3 35,200$ 51,040$
Curbside Recycling
Driver/Equipment Operator 2 1 1 35,200$ 51,040$
Curbside Green Waste Recycling
Driver/Equipment Operator 2 1 1 35,200$ 51,040$
TOTAL SOLID WASTE FUND 77
PUBLIC WORKS SOLID WASTE
SALARY RANGE
92
Curbside Solid Waste Line Item Budget
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REGULAR WAGES $ 226,314 $ 234,065 $ 241,400 $ 213,300 $ 250,100
OVERTIME 11,401 11,319 13,000 5,000 14,000
LONGEVITY 2,040 2,331 2,600 2,700 2,700
HEALTH & DENTAL 48,456 48,315 48,900 40,800 42,300
TMRS 32,974 32,342 33,600 28,500 34,800
FICA 17,474 17,880 18,500 15,600 19,400
WORKERS COMPENSATION 9,508 8,978 7,200 7,900 7,600
ALLOWANCES 234 - - - -
OTHER BENEFITS 1,178 1,277 1,300 1,200 1,300
HSA CONTRIBUTION - 375 8,000 750 3,000
EMPLOYEE RELATIONS 1,332 848 1,500 - 1,500
ACCRUED VACATION (8,628) 1,377 - - -
PENSION EXPENSE 22,101 - - - -
OPEB EXPENSE 14,923 - - - -
PERSONNEL 379,309$ 359,108$ 376,000$ 315,750$ 376,700$
OFFICE SUPPLIES $ 145 $ 1,794 $ 200 $ 200 $ 200
OPERATING SUPPLIES 7,837 6,660 11,500 11,000 12,000
FUEL 26,169 25,506 35,000 20,000 34,000
EQUIPMENT MAINTENANCE 39,048 239 1,500 1,000 1,500
VEHICLE MAINTENANCE 46,746 38,203 30,000 45,000 40,000
ELECTRIC SERVICE 2,287 3,733 700 400 700
SURFACE WATER 502 (3,475) 4,000 2,500 2,500
PROFESSIONAL DUES 237 693 900 900 900
TRAVEL & TRAINING 3,407 - 3,000 - 4,500
DISPOSAL FEE 167,075 176,147 182,000 180,000 202,000
LANDFILL MAINTENANCE 9,450 9,450 12,000 12,000 12,000
OTHER CONTRACTED SERVICES 128,395 122,517 140,000 140,000 136,000
COMMUNITY RELATIONS 6,503 249 10,000 7,000 7,000
BAD DEBT EXPENSE 847 - - - -
TRANSFER TO GENERAL FUND 260,000 310,000 310,000 310,000 310,000
TRANSFER TO VEHICLE
REPLACEMENT FUND 137,000 135,000 135,000 135,000 135,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 25,600 26,800 27,000 27,000 28,000
OPERATING 861,249$ 853,516$ 902,800$ 892,000$ 926,300$
OTHER EQUIPMENT $ - $ 27,711 $ - $ - $ 20,000
CONSTRUCTION COSTS - 2,555 3,000 3,000 3,000
CAPITAL $ - $ 30,266 3,000$ 3,000$ 23,000$
CURBSIDE SOLID WASTE DIVISION
TOTAL 1,240,557$ 1,242,891$ 1,281,800$ 1,210,750$ 1,326,000$
PUBLIC WORKS DEPARTMENT
93
Curbside Recycling Division Line Item Budget
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REGULAR WAGES $ 48,302 $ 49,807 $ 50,900 $ 50,200 $ 52,200
OVERTIME 2,911 2,388 3,500 3,400 3,000
LONGEVITY 890 950 1,000 1,100 1,100
HEALTH & DENTAL 5,047 5,455 7,300 5,900 6,500
TMRS 7,158 6,960 7,200 7,000 7,400
FICA 3,755 3,897 4,100 4,000 4,100
WORKERS COMPENSATION 1,984 1,915 1,500 1,800 1,500
OTHER BENEFITS 244 269 300 300 300
HSA CONTRIBUTION - - 1,500 - -
ACCRUED VACATION (260) 597 - - -
PENSION EXPENSE 4,798 - - - -
OPEB EXPENSE 3,238 - - - -
PERSONNEL 78,066$ 72,238$ 77,300$ 73,700$ 76,100$
OPERATING SUPPLIES $ 997 $ 1,149 $ 1,200 $ 1,200 $ 1,200
FUEL 15,994 12,328 18,000 6,000 15,000
EQUIPMENT MAINTENANCE 917 796 1,000 1,000 1,000
VEHICLE MAINTENANCE 24,895 31,528 21,500 30,000 30,000
DISPOSAL FEE 81,354 126,592 120,000 120,000 120,000
OTHER CONTRACTED SERVICES 64,595 66,067 80,000 80,000 80,000
COMMUNITY RELATIONS 12,260 2,347 11,000 8,000 21,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 40,000 40,000 40,000 40,000 40,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 15,800 17,000 17,100 17,100 17,800
OPERATING 256,812$ 297,808$ 309,800$ 303,300$ 326,000$
OTHER EQUIPMENT $ 5,600 $ 7,254 $ 8,000 $ 5,600 $ 8,000
CAPITAL 5,600$ 7,254$ 8,000$ 5,600$ 8,000$
CURBSIDE RECYCLING DIVISION
TOTAL 340,477$ 377,300$ 395,100$ 382,600$ 410,100$
PUBLIC WORKS DEPARTMENT
94
Curbside Green Waste Recycling Division Line Item Budget
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REGULAR WAGES $ 38,028 $ 39,311 $ 39,900 $ 39,700 $ 41,400
OVERTIME 1,680 2,099 2,000 2,100 2,000
LONGEVITY 90 150 200 300 300
HEALTH & DENTAL 7,009 7,198 7,300 6,700 7,500
TMRS 5,470 5,427 5,500 5,500 5,700
FICA 3,015 3,136 3,200 3,200 3,300
WORKERS COMPENSATION 1,509 1,496 1,100 1,500 1,200
OTHER BENEFITS 229 233 200 200 200
HSA CONTRIBUTION - - 1,500 - -
ACCRUED VACATION (399) 199 - - -
PERSONNEL 56,633$ 59,248$ 60,900$ 59,200$ 61,600$
FUEL $ 5,678 $ 3,296 $ 8,000 $ 3,000 $ 8,000
VEHICLE MAINTENANCE 7,322 7,812 10,000 10,000 10,000
DISPOSAL FEE 11,475 10,152 16,000 15,000 15,000
OTHER CONTRACTED SERVICES 46,480 53,444 65,000 65,000 65,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 40,000 40,000 40,000 40,000 40,000
OPERATING 110,955$ 114,703$ 139,000$ 133,000$ 138,000$
CURBSIDE GREEN WASTE RECYCLING
DIVISION TOTAL 167,587$ 173,952$ 199,900$ 192,200$ 199,600$
PUBLIC WORKS DEPARTMENT
95
Budget 2021
INTERNAL SERVICE FUNDS
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 five 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.
ASSET REPLACEMENT FUND
The Asset Replacement Fund (ARF) prior to 2020 was formerly known as the Equipment
Replacement Fund (ERF). The ARF finances the purchase of assets routinely used in providing
the city’s services. The ARF operates in the same manner as the VRF in that each city
department makes contributions to the ARF based on the estimated life and replacement cost of
the asset it uses. The ARF will purchase assets 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 insurance benefits. Each city operating fund contributes to the Employee Benefits
Fund on the basis of the estimated cost of each employee’s insurance benefits.
HUMAN RESOURCES SERVICES FUND
The Human Resources Services Fund was created as part of the 2020 budget. The General Fund
contributes to the fund. The Fund provides a mechanism to pay for non-insurance related human
resource expenses and fund large retirement payouts as needed.
96
Budget 2021
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.
Currently there are 61 vehicles across various departments maintained by the City.
Public Works Department 37
Police Department 13
Fire Department 7
Parks & Recreation Department 4
The City also maintains 11 equipment items such as a backhoe, excavators, etc. and 13 utility
trailers.
2020 Forecast – Revenue in the VRF will be lower than anticipated than the 2020 Budget due to
a decrease in earnings on investments. Expenditures in 2020 are expected to be in line with the
budgeted amount.
2021 Budget – Transfers from other funds in 2021 are expected to be $651,000. The budgeted
expenditures in 2021 are $153,000, which refurbishes or replaces the following:
Police Ford Interceptor $53,000
Police Ford Interceptor 53,000
Public Works Ford F-250 Diesel with RKI Service Body-4x2 47,000
97
VEHICLE REPLACEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REVENUES
SALE OF CITY PROPERTY 875$ 15,850$ -$ -$ -$
EARNINGS ON INVESTMENTS 41,915 66,044 46,200 28,100 17,200
INSURANCE REFUNDS - 36,693 - - -
TRANSFER FROM GENERAL FUND 390,300 343,300 348,500 348,500 343,000
TRANSFER FROM WATER & SEWER 87,000 90,000 92,000 92,000 93,000
TRANSFER FROM SOLID WASTE FUND 217,000 215,000 215,000 215,000 215,000
TOTAL REVENUES 737,090$ 766,886$ 701,700$ 683,600$ 668,200$
EXPENDITURES
AUTOMOBILES 48,081$ 59,654$ 115,000$ 115,000$ 106,000$
LIGHT TRUCKS - 27,645 60,000 60,000 47,000
TRUCKS 18,193 (48,402) 775,000 775,000 -
OTHER EQUIPMENT 4,193 - 9,000 9,000 -
TOTAL EXPENDITURES 70,467$ 38,897$ 959,000$ 959,000$ 153,000$
NET REVENUES (EXPENDITURES)666,623$ 727,989$ (257,300)$ (275,400)$ 515,200$
BEGINNING FUND BALANCE 2,251,961$ 2,918,584$ 3,236,835$ 3,646,574$ 3,371,174$
ENDING FUND BALANCE 2,918,584$ 3,646,574$ 2,979,535$ 3,371,174$ 3,886,374$
98
VEHICLE
DEPARTMENT
ASSIGNED
SCHEDULED
REPLACEMENT
YEAR
ESTIMATED
REPLACEMENT
COST
Ford Interceptor Police 2021 53,000
Ford Interceptor Police 2021 53,000
Ford F-250 Diesel with RKI L56 Service Body - 4x2 Public Works 2021 47,000
2021 Vehicle & Equipment Replacement Cost 153,000$
VEHICLE REPLACEMENT FUND
2021 Replacement Schedule
99
UNIT #VEHICLE DESCRIPTION
DEPARTMENT
ASSIGNED
SCHEDULED
REPLACEMENT
YEAR
ESTIMATED
REPLACEMENT
COST
102 Toyota Sienna Mini-Van Police 2022 38,000
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
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
749 GMC W5500 Jet Truck Public Works 2022 133,000
818 TCM Forklift - Model FD25 T7 Public Works 2022 35,000
826 6' x 10' Utility Trailer Public Works 2022 5,000
900 Ford F-250 Diesel Ext. Cab PU 4x2 / Mateco Utility Bed Public Works 2022 48,000
913 Freightliner FL70 w/ Altec 42' Bucket Public Works 2022 100,000
915 Ford F450 Truck w/ Utility Body Public Works 2022 56,000
919 F-250 Extended Cab 4x2 Public Works 2022 43,000
$874,000
1 Ford Escape Public Works 2023 35,000
104 Chevy Caprice Police 2023 47,000
134 Ford Interceptor Patrol - SUV Police 2023 55,000
135 Ford Interceptor Patrol - SUV Police 2023 55,000
213 Trailer Fire 2023 15,000
601 F-250 Extended Cab w/ Dump Body Public Works 2023 64,000
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
707 F-250 Reg. Cab (Diesel)Public Works 2023 42,000
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
$768,000
City of West University Place, Texas
VEHICLE REPLACEMENT SCHEDULE 2022 - 2026
2022 Vehicle & Equipment
Replacement Cost
2023 Vehicle & Equipment
Replacement Cost
100
UNIT #VEHICLE DESCRIPTION
DEPARTMENT
ASSIGNED
SCHEDULED
REPLACEMENT
YEAR
ESTIMATED
REPLACEMENT
COST
City of West University Place, Texas
VEHICLE REPLACEMENT SCHEDULE 2022 - 2026
2 Ford Escape Public Works 2024 34,000
101 F-150 Unmarked Truck Police 2024 50,000
136 Ford Interceptor Patrol - SUV Police 2024 55,000
137 Ford Interceptor Patrol - SUV Police 2024 55,000
550 F-450 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
745 Case Backhoe Public Works 2024 111,000
$1,319,000
140 Ford Interceptor Patrol - SUV Police 2025 67,000
141 Ford Interceptor Patrol - SUV Police 2025 67,000
307 Ford Escape Public Works 2025 34,000
411 F-250 XL Ext. Cab with Tommy Lift Parks 2025 51,000
548 2000 Ameritrail w/ Miller WEL w/ Doors Public Works 2025 12,000
642 JD 410J Backhoe Public Works 2025 161,000
672 Volvo HDR w/ Heil 2500 Durapack 25 yd body Public Works 2025 334,000
902 Sprinter Van 144" WB / 2500 High Roof Cargo Van Public Works 2025 77,000
903 Ford Explorer - 4x2 Public Works 2025 45,000
$848,000
142 Ford Interceptor Patrol - SUV Police 2026 67,000
143 Ford Interceptor Patrol - SUV Police 2026 67,000
653 Ameritrail 8x16 Trailer (long trailer)Public Works 2026 5,000
823 Kubota Trackhow Kv41-VR1T4 (small kubota)Public Works 2026 42,000
779 Godwin Dri Prime Pump Public Works 2026 60,000
241,000
* The replacement schedule is shown for informational purposes only. Depending on various factors, vehicles may get replaced
before or after stated years shown.
2026 Vehicle & Equipment
Replacement Cost
2024 Vehicle & Equipment
Replacement Cost
2025 Vehicle & Equipment
Replacement Cost
101
Budget 2021
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.
Technology Management Work Load Indicators
Indicators 2019 Actual 2020 Estimated 2021 Projected
Desktop/Laptops/Virtual PCs Maintained 116 132 134
Physical Servers Maintained 21 21 20
Virtual Servers Maintained 48 48 48
Contracts Managed 102 104 102
Help Desk Calls 597 687 665
2020 Forecast – In 2020, transfers from other funds are expected to be $1,680,500 and total
revenues are projected to be $1,684,500. Total expenditures are expected to reach $1,696,950.
2021 Budget – The 2021 Budget projects transfers from other funds amounting to $1,726,000.
Expenditures for operations are budgeted to be $1,727,900.
TECHNOLOGY MANAGEMENT FUND 2021 GOALS
Migrate SQL databases and applications from end-of-life and non-supported systems to
newer hardware that is under warranty and can support modern database applications
with an extended lifecycle.
Replacement and upgrade of Mitel phone system and handsets
Deploy and introduce Mitel MiCollab application features and benefits to end-users.
Deploy and migrate services from existing infrastructure to new storage area network
(SAN) along with a migration of backup services.
Review and assess vendor security and data access to the City’s network and data.
Evaluate auditing software that can provide control over changes, configurations, and
access to IT environments.
Evaluate network and system management software for visibility (dashboard) of network
resources, alerting systems, and critical system
TECHNOLOGY MANAGEMENT FUND BUDGET HIGHLIGHTS
Authorized full-time employees – 4 (2020 authorized full-time employees – 4)
Total Budget – $1,727,900 (2020 Total Budget – $1,613,500)
102
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
Technology Management
Personnel 665,181$ 542,897$ 535,000$ 496,750$ 602,700$
Operating 801,414 906,911 1,078,500 1,200,200 1,125,200
Total Department 1,466,596$ 1,449,808$ 1,613,500$ 1,696,950$ 1,727,900$
Technology Management Fund
2020 2021
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Technology Management
IT Director 12 1 1 115,000$ 178,250$
IT Operations Manager 10 0 1 91,000$ 131,950$
IT Analyst 8 1 1 65,219$ 94,568$
Network Administrator 8 1 0 65,219$ 94,568$
IT Technician 6 1 1 53,900$ 78,155$
Total Technology Management Fund 4 4
TECHNOLOGY MANAGEMENT FUND
SALARY RANGE
ADMINISTRATION DEPARTMENT
103
TECHNOLOGY MANAGEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REVENUES
TRANSFER FROM GENERAL FUND 1,394,100$ 1,435,500$ 1,496,400$ 1,496,400$ 1,541,200$
TRANSFER FROM WATER & SEWER FUND 131,700 137,800 140,000 140,000 139,000
TRANSFER FROM SOLID WASTE FUND 41,400 43,800 44,100 44,100 45,800
FEMA REIMBURSEMENT 33,731 (1,606) - - -
MISCELLANEOUS 740 650 - - -
EARNINGS ON INVESTMENTS 5,757 10,494 6,700 4,000 2,500
TOTAL REVENUES 1,607,428$ 1,626,638$ 1,687,200$ 1,684,500$ 1,728,500$
EXPENDITURES
REGULAR WAGES 398,876$ 432,974$ 358,800$ 335,900$ 421,700$
ON CALL 2,640 2,730 2,800 2,900 2,800
OVERTIME 9,310 8,281 8,500 14,400 8,500
LONGEVITY 1,730 1,769 1,400 1,700 1,300
HEALTH & DENTAL 61,147 55,818 62,700 54,300 61,800
TMRS 58,152 59,335 52,900 47,300 57,900
FICA 29,380 30,558 27,300 25,700 31,800
WORKERS COMPENSATION 1,288 1,284 900 1,200 1,000
ALLOWANCES 10,560 9,080 10,400 8,000 8,500
OTHER BENEFITS 1,525 1,559 1,800 1,600 1,900
HSA CONTRIBUTION - 625 7,500 3,750 5,500
ACCRUED VACATION 13,967 (61,116) - - -
PENSION EXPENSE 53,446 - - - -
OPEB EXPENSE 23,161 - - - -
PERSONNEL 665,181$ 542,897$ 535,000$ 496,750$ 602,700$
OFFICE SUPPLIES -$ -$ 1,000$ 500$ 1,000$
OPERATING SUPPLIES - - 10,000 10,000 10,500
EQUIPMENT MAINTENANCE 21,784 34,936 9,500 17,500 10,000
HARDWARE & SOFTWARE
MAINTENANCE CONTRACTS 490,469 594,072 630,000 630,000 640,000
TELE-COMMUNICATIONS & DATA &
RADIO 164,156 204,202 229,000 220,000 220,000
SOFTWARE LICENSES - 708 - - -
CONSULTANTS 8,477 2,683 15,000 15,000 15,000
PROFESSIONAL DUES - - 1,200 1,200 1,200
TRAVEL & TRAINING 8,426 11,352 11,800 2,000 11,800
OTHER CONTRACTED SERVICES - - 61,000 175,000 95,000
TECHNOLOGY PROJECTS 925 1,265 - - -
HIGH TECHNOLOGY REPLACEMENTS 107,177 57,693 90,000 109,000 100,000
TRANSFER TO ASSET REPLACEMENT
FUND - - 20,000 20,000 20,700
OPERATIONS 801,414$ 906,911$ 1,078,500$ 1,200,200$ 1,125,200$
TOTAL EXPENDITURES 1,466,596$ 1,449,808$ 1,613,500$ 1,696,950$ 1,727,900$
NET REVENUES (EXPENDITURES)140,832$ 176,830$ 73,700$ (12,450)$ 600$
BEGINNING FUND BALANCE*(22,157)$ 118,675$ 112,409$ 295,505$ 283,055$
ENDING FUND BALANCE 118,675$ 295,505$ 186,109$ 283,055$ 283,655$
*2018 beginning fund balance reflects a prior period audit adjustment
104
Budget 2021
ASSET REPLACEMENT FUND
The Asset Replacement Fund (ARF), formerly known as the Equipment Replacement Fund prior
to the 2020 Budget, began in 2011. The General Fund transferred excess reserves in 2012 and
2013 as seed funding for future asset replacements. Additional funds from the EnerNOC, Inc.
Demand Response Sales and Services Agreement are deposited into the ARF. The ARF is used
to finance the purchase of assets routinely used in providing the City’s services. The ARF
operates in the same manner as the Vehicle Replacement Fund (VRF) in that each department
makes contributions to the ARF based on the estimated life and replacement cost of the assets it
uses. The ARF purchases assets when a combination of age and repair cost indicates that the
asset has reached the end of its service life.
The ARF is made up of various assets including equipment, furniture, and infrastructure
improvements with a cost of greater than $5,000.
2020 Forecast – In 2020, transfers from other funds are expected to be $676,000 and total
revenues are projected to be $698,900. Total expenditures are expected to be $181,800.
2021 Budget – Transfers from other funds in 2021 are expected to be $652,900 and total
revenues are projected to be $677,000. The budgeted expenditures for 2021 are $186,600, which
is for the following purchases:
Parks-Colonial Park UV System $62,300
Parks-Colonial Park Stamped Overlay 44,500
PW-Facilities 80-Ton Chiller – Server Room 44,500
Parks-Recreation Center Stamped Overlay 20,500
Parks-Colonial Park Umbrella 7,700
Parks-Colonial Park Lady Alligator 7,100
105
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REVENUES
SALE OF CITY PROPERTY 2,100$ 1,875$ -$ -$ -$
MISCELLANEOUS 6,418 4,907 10,000 - 10,000
TRANSFER FROM GENERAL FUND 653,500 575,400 569,100 569,100 539,300
TRANSFER FROM WATER & SEWER
FUND - - 86,900 86,900 92,900
EARNINGS ON INVESTMENTS 35,994 55,530 37,700 22,900 14,100
TRANSFER FROM TECHNOLOGY
MANAGEMENT FUND - - 20,000 20,000 20,700
TOTAL REVENUES 698,012$ 637,712$ 723,700$ 698,900$ 677,000$
EXPENDITURES
OTHER EQUIPMENT 24,501$ 7,840$ 181,800$ 181,800$ 186,600$
CAPITAL PURCHASES RECLASSIFIED
AS ASSET 376,426 - - - -
TOTAL EXPENDITURES 400,927$ 7,840$ 181,800$ 181,800$ 186,600$
NET REVENUES (EXPENDITURES)297,085$ 629,872$ 541,900$ 517,100$ 490,400$
BEGINNING FUND BALANCE 1,833,045$ 2,130,130$ 2,542,229$ 2,760,002$ 3,277,102$
ENDING FUND BALANCE 2,130,130$ 2,760,002$ 3,084,129$ 3,277,102$ 3,767,502$
The Asset Replacement Fund was formerly (up to fiscal year 2020) called the Equipment Replacement Fund.
ASSET REPLACEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
106
SCHEDULED ESTIMATED
DESCRIPTION
DEPARTMENT
ASSIGNED
REPLACEMENT
YEAR
REPLACEMENT
COST
80-Ton Chiller - PD Facilities 2021 44,500
Stamped Overlay (5,227 sq.ft.)PARD- Recreation Center 2021 20,500
Stamped Overlay (6,573 sq.ft.)PARD- Colonial Park Pool 2021 44,500
UV System-6050 PARD- Colonial Park Pool 2021 62,300
Lady Alligator PARD- Colonial Park Pool 2021 7,100
Umbrella 9"dia. F19pm PARD- Colonial Park Pool 2021 7,700
2021 Equipment Replacement Cost 186,600$
ASSET REPLACEMENT FUND
2021 Replacement Schedule
107
DESCRIPTION
DEPARTMENT
ASSIGNED
SCHEDULED
REPLACEMENT YEAR
ESTIMATED
REPLACEMENT
COST
LifePack 15 cardiac monitor - Medic 1 Fire 2022 34,000
Video Processors Traffic 2022 6,700
Video Processors Traffic 2022 6,700
Video Processors Traffic 2022 6,700
Video Processors Traffic 2022 6,700
Video Processors Traffic 2022 6,700
Clary UPS-Weslayan/University Traffic 2022 8,600
Clary UPS-Weslayan/Rice Traffic 2022 8,600
Pedestrian Indicators Traffic 2022 10,300
Pedestrian Indicators Traffic 2022 10,300
Signal Indication/Illumination Traffic 2022 20,200
Signal Indication/Illumination Traffic 2022 20,200
Traffic Light Poles (2) and Mast Arms (4) (non-decorative)Traffic 2022 126,700
Traffic Light Poles (2) and Mast Arms (4) (non-decorative)Traffic 2022 126,700
Non-Potable Water Booster Pump 1 PW Operations 2022 11,400
Lift Station #6 Fixed Equipment PW Operations 2022 11,700
Lift Station #6 Fixed Equipment PW Operations 2022 11,700
Precor 833 EFX - Elliptical (fixed arms)PARD- Recreation Center 2022 6,900
Precor 835 AMT (2) PARD- Recreation Center 2022 18,600
Precor 833 TRM Treadmill (2)PARD- Recreation Center 2022 19,000
Wier Tennis Court Resurfacing PARD- Park Maintenance 2022 8,400
Judson Park Lighting PARD- Park Maintenance 2022 33,300
Wier Irrigation PARD- Park Maintenance 2022 38,700
Lily Pad Entry Pads PARD- Colonial Park Pool 2022 24,100
2022 Replacement Cost 582,900$
PWPACK Facilities 2023 7,800
IceFD Facilities 2023 8,200
Air Handler #1 - CH Facilities 2023 25,400
Air Handler #2 - CH Facilities 2023 29,800
Air Handler #3 - CH Facilities 2023 28,700
Air Handler #4 - CH Facilities 2023 28,900
Lift Station #9 Fixed Equipment PW Operations 2023 15,300
Refrigerated Automatic Water Sampler PW Operations 2023 9,200
Submersible Pumps General Svcs 2023 11,200
Precor 835 EFX - Elliptical (moving arms) (2)PARD- Recreation Center 2023 17,500
Precor 833 TRM Treadmill (2-1)PARD- Recreation Center 2023 18,800
RayPak Pool Heater PARD- Recreation Center 2023 24,800
UV System-6030 PARD- Recreation Center 2023 39,600
Whitt Johnson Irrigation PARD- Park Maintenance 2023 37,700
Huffington Irrigation PARD- Park Maintenance 2023 46,300
2023 Replacement Cost 349,200$
ASSET REPLACEMENT SCHEDULE
FIVE YEAR REPLACEMENT SCHEDULE
2022 - 2026
108
DESCRIPTION
DEPARTMENT
ASSIGNED
SCHEDULED
REPLACEMENT YEAR
ESTIMATED
REPLACEMENT
COST
ASSET REPLACEMENT SCHEDULE
FIVE YEAR REPLACEMENT SCHEDULE
2022 - 2026
Pool heater Facilities 2024 42,000
Non-Potable Water Booster Pump 2 PW Operations 2024 11,400
Precor 835 Recumbent Bike (1)PARD- Recreation Center 2024 6,300
Feature Pads (2)-1 PARD- Colonial Park Pool 2024 5,000
Feature Pads (2)-2 PARD- Colonial Park Pool 2024 5,000
Fabric for all structures PARD- Colonial Park Pool 2024 22,500
UPS Tech Replacement Fund 2024 103,000
2024 Replacement Cost 195,200$
Bunker Gear Replacement - mandated by Texas
Commission on Fire Protection (TCFP)Fire 2025 85,800
Water Pump #1 - CH Facilities 2025 8,000
Water Pump #2 - CH Facilities 2025 8,000
Progressive Cavity Pump PW Operations 2025 25,000
Lift Station #9 Fixed Equipment PW Operations 2025 15,300
Large Grinder General Svcs 2025 10,200
Striper/Driver System General Svcs 2025 21,700
Tables-6030 PARD- Recreation Center 2025 8,200
Furniture replacement PARD- Recreation Center 2025 58,200
Defender (SP-41-48-1038)PARD- Recreation Center 2025 132,400
Precor 835 Recumbent Bike (2)PARD- Recreation Center 2025 5,400
Precor 833 TRM Treadmill (2-2)PARD- Recreation Center 2025 18,600
Town Center Irrigation PARD- Park Maintenance 2025 23,000
CB Irrigation PARD- Park Maintenance 2025 35,000
1M Dirafirm Diving Stand PARD- Colonial Park Pool 2025 14,500
4020 Marina Chaise Lounge (70)PARD- Colonial Park Pool 2025 17,700
Defender (SP-55-48-2076)PARD- Colonial Park Pool 2025 191,600
2025 Replacement Cost 678,600$
LifePack 12 cardiac monitor - Engine 1 Fire 2026 51,100
Non-Potable Water Filter Feed Pump PW Operations 2026 16,800
Non-Potable Water Filter Feed Pump PW Operations 2026 16,800
Hallway Furniture PARD- Senior Services 2026 11,400
Chairs (200)PARD- Senior Services 2026 10,700
2026 Replacement Cost 106,800$
109
Budget 2021
HUMAN RESOURCES SERVICES FUND
Human Resources Services Fund was created during the 2020 Budget process for items such as
other employee benefits, HRA costs, accumulated sick and vacation leave, recruiting and hiring,
events, awards, tuition and software licenses. These items prior to 2020 were accounted for in
the Employee Benefit Fund.
2020 Forecast – The City’s Human Resources Services Fund revenue is anticipated to be at
$247,600 to fund employee benefits and the administrative costs of providing those benefits.
Charges to the operating funds are expected to be $244,600 and the balance of $3,000 comes
from earnings on investments. Expenditures are expected to be $166,500, approximating to
appropriations.
2021 Budget – Charges to operating funds in the amount of $252,000 plus $1,900 from earnings
on investments are budgeted. Expenditures are expected to be $253,900.
110
HUMAN RESOURCES SERVICES FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
EARNINGS ON INVESTMENTS $ -$ -$ 5,000 $ 3,000 $ 1,900
TRANSFER FROM GENERAL FUND - - 244,600 244,600 252,000
TOTAL REVENUES -$ -$ 249,600$ 247,600$ 253,900$
EXPENDITURES
UNEMPLOYMENT CLAIMS $ -$ -$ 10,000 $ 15,300 $ 15,000
OTHER ADMINSTRATIVE COST - -5,300 12,000 8,000
ACCUMULATED SICK LEAVE - -70,000 - -
ACCRUED VACATION - -40,000 - -
RECRUITING & HIRING - -33,600 15,000 23,000
EVENTS - -15,000 12,500 15,000
AWARDS - -6,000 6,000 7,700
TUITION - -30,000 25,000 50,000
INCENTIVES - -5,000 - -
TRANSFER TO GENERAL FUND - -76,200 80,700 135,200
TRANSFER TO WATER & SEWER FUND - -44,600 - -
TOTAL EXPENDITURES -$ -$ 335,700$ 166,500$ 253,900$
NET REVENUES (EXPENDITURES)-$ -$ (86,100)$ 81,100$ -$
BEGINNING FUND BALANCE -$ -$ 427,366$ 427,366$ 508,466$
ENDING FUND BALANCE -$ -$ 341,266$ 508,466$ 508,466$
111
Budget 2021
EMPLOYEE BENEFIT FUND
The Employee Benefit Fund facilitates accounting and oversight for the cost of health and dental
insurance, life and disability plans, and worker’s compensation.
2020 Forecast – The City’s Employee Benefit Fund revenue is anticipated to be at $2.03 million
to fund employee benefits and the administrative costs of providing those benefits. Charges to
the operating funds are expected to be $1.60 million and the balance of $0.43 million comes
from employee/retiree contributions and other miscellaneous earnings. Expenditures are
expected to be $1.97 million, approximating to appropriations.
2021 Budget – Charges to operating funds in the amount of $1.81 million plus $0.50 million
from employee/retiree contributions and other miscellaneous earnings are budgeted.
Expenditures are expected to be $2.32 million, which is a 6.96% decrease from the 2020
budgeted expenditures.
During the 2020 Budget process it was decided that certain items in this fund such as other
employee benefits, HRA costs, accumulated sick and vacation leave, recruiting and hiring,
events, awards, tuition and software licenses needed to be placed in a separate fund and not the
Employee Benefit Fund. Due to this, the Human Resources Services Fund was created.
112
EMPLOYEE BENEFITS FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REVENUES
CHARGES TO OPERATING FUNDS:
ER - HEALTH $ 1,253,008 1,211,569$ 1,551,000$ 1,280,000$ 1,456,100$
ER - DENTAL 56,174 60,202 80,600 61,300 70,200
ER - LIFE 26,971 28,474 33,500 27,800 34,000
ER - DISABILITY 24,058 30,230 37,200 25,800 36,400
ER - WORKER'S COMPENSATION 118,916 118,153 102,200 100,000 106,500
ER - RETIREES 180,000 189,975 111,400 101,000 103,800
ER - OTHER BENEFITS 283,449 352,217 - - -
EMPLOYEE CONTRIBUTIONS:
EE - HEALTH 297,963 292,350 426,900 304,100 380,700
EE - DENTAL 15,086 14,631 20,800 13,300 17,500
EE - VISION 13,058 13,159 13,200 13,900 11,600
COBRA CONTRIBUTIONS 57,931 43,722 56,000 58,600 54,200
EARNINGS ON INVESTMENTS 17,848 30,895 15,100 9,200 5,600
TRANSFER FROM GENERAL FUND - - 33,700 33,700 35,000
TOTAL REVENUES 2,344,462$ 2,385,578$ 2,481,600$ 2,028,700$ 2,311,600$
EXPENDITURES
MEDICAL PREMIUMS - ACTIVE $ 1,544,952 $ 1,535,280 $ 1,977,900 $ 1,483,100 $ 1,836,800
MEDICAL PREMIUMS - RETIRED 140,057 139,163 121,700 129,800 121,500
MEDICAL PREMIUMS - COBRA 45,363 46,034 41,400 37,400 31,600
DENTAL PREMIUMS - ACTIVE 73,533 79,550 105,100 78,600 91,900
VISION PREMIUMS - ACTIVE 13,041 14,033 13,700 13,300 11,600
WORKER'S COMPENSATION 95,593 90,112 102,200 95,500 106,600
LIFE & AD&D, DISABILITY 44,752 60,347 59,700 70,500 52,500
UNEMPLOYMENT CLAIMS 22 7,639 - - -
HRA COSTS 1,731 - - - -
OTHER ADMINSTRATIVE COST 13,584 16,616 15,700 12,000 12,000
WELLNESS PROGRAM 2,131 7,401 18,000 15,000 15,000
RECRUITING & HIRING 18,231 14,964 - - -
EVENTS 18,568 13,296 - - -
AWARDS 3,245 12,372 - - -
TUITION 19,302 18,247 - - -
SOFTWARE LICENSES - 11,375 - - -
CONSULTANTS 12,500 81,108 35,000 35,000 37,500
TRANSFER TO GENERAL FUND - 142,500 - - -
TRANSFER TO WATER & SEWER FUND 29,700 - - - -
TOTAL EXPENDITURES 2,076,303$ 2,290,039$ 2,490,400$ 1,970,200$ 2,317,000$
NET REVENUES (EXPENDITURES)268,159$ 95,539$ (8,800)$ 58,500$ (5,400)$
BEGINNING FUND BALANCE 1,267,771$ 1,535,930$ 1,057,513$ 1,204,103$ 1,262,603$
ENDING FUND BALANCE 1,535,930$ 1,631,469$ 1,048,713$ 1,262,603$ 1,257,203$
113
Budget 2021
SPECIAL REVENUE FUNDS
Special Revenue Funds are created to account for the proceeds from specific revenue sources
that are restricted to expenditures for specific purposes. There are ten Special Revenue Funds:
PARKS FUND
The Parks Fund accounts for donations made by citizens for West University Place parks.
FRIENDS OF WEST UNIVERSITY PARKS DONATION FUND
This fund includes donations and expenditures funded by the Friends of West University Parks.
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.
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.
COURT SECURITY 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.
METRO FUND
In 1999, The Metropolitan Transit Authority of Harris County (METRO) and West University
Place entered into an inter-local, 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 STATE 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.
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.
114
PARKS DONATION FUND
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REVENUES
FRIENDS OF WEST U PARKS $ - $ 11,758 $ - $ --$
EARNINGS ON INVESTMENTS 2,744 2,282 900 600 300
DONATIONS 51,960 48,130 50,500 5,500 40,500
TOTAL REVENUES 54,704$ 62,170$ 51,400$ 6,100$ 40,800$
EXPENDITURES
OPERATING SUPPLIES $ 17,999 $ 72,475 $ 28,000 $ 34,000 30,000$
FURNITURE & EQUIP <$5000 - - 15,000 12,200 -
CONSTRUCTION COSTS 126,395 - - - -
TOTAL EXPENDITURES 144,394$ 72,475$ 43,000$ 46,200$ 30,000$
NET REVENUES (EXPENDITURES)(89,689)$ (10,305)$ 8,400$ (40,100)$ 10,800$
BEGINNING BALANCE 198,943$ 109,254$ 96,254$ 98,949$ 58,849$
ENDING BALANCE 109,254$ 98,949$ 104,654$ 58,849$ 69,649$
STATEMENT OF REVENUES AND EXPENDITURES
115
FRIENDS OF WEST UNIVERSITY PARKS FUND
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REVENUES
FRIENDS OF WEST U PARKS $ 295,290 $ 231,925 $ 478,000 $ 613,850 250,000$
EARNINGS ON INVESTMENTS 6 5 - - ‐
TOTAL REVENUES 295,296$ 231,930$ 478,000$ 613,850$ 250,000$
EXPENDITURES
CONSTRUCTION COSTS 295,290$ 240,211$ 478,000$ 478,000$ 250,000$
TOTAL EXPENDITURES 295,290$ 240,211$ 478,000$ 478,000$ 250,000$
NET REVENUES (EXPENDITURES)6$ (8,281)$ -$ 135,850$ -$
BEGINNING BALANCE 611$ 617$ 617$ (7,664)$ 128,186$
ENDING BALANCE 617$ (7,664)$ 617$ 128,186$ 128,186$
STATEMENT OF REVENUES AND EXPENDITURES
116
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REVENUES
MUNICIPAL COURT FINES $ 8,297 $ 9,995 $ 8,000 $ 5,000 5,000$
EARNINGS ON INVESTMENTS 173 416 - - -
TOTAL REVENUES 8,471$ 10,411$ 8,000$ 5,000$ 5,000$
EXPENDITURES
HARDWARE & SOFTWARE MAINTENACE
CONTRACTS $ 2,454 $ - $ - $ --$
OTHER CONTRACTED SERVICES - - - 2,500 -
FURNITURE & EQUIP <$5000 - - 2,000 4,000 2,000
TOTAL EXPENDITURES 2,454$ -$ 2,000$ 6,500$ 2,000$
NET REVENUES (EXPENDITURES)6,016$ 10,411$ 6,000$ (1,500)$ 3,000$
BEGINNING BALANCE 6,159$ 12,175$ 22,730$ 22,587$ 21,087$
ENDING BALANCE 12,175$ 22,587$ 28,730$ 21,087$ 24,087$
STATEMENT OF REVENUES AND EXPENDITURES
COURT TECHNOLOGY FUND
117
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REVENUES
OTHER FEES AND PERMITS $ 43,400 $ 23,713 $ 30,000 $ 50,000 30,000$
EARNINGS ON INVESTMENTS 4,690 6,262 4,600 2,800 1,700
TOTAL REVENUES 48,090$ 29,974$ 34,600$ 52,800$ 31,700$
EXPENDITURES
TREE REPLACEMENT OPERATING
EXPENDITURES 27,427$ 50,360$ 50,000$ 9,300$ 50,000$
TOTAL EXPENDITURES 27,427$ 50,360$ 50,000$ 9,300$ 50,000$
NET REVENUES (EXPENDITURES)20,662$ (20,386)$ (15,400)$ 43,500$ (18,300)$
BEGINNING BALANCE 259,682$ 280,344$ 269,244$ 259,958$ 303,458$
ENDING BALANCE 280,344$ 259,958$ 253,844$ 303,458$ 285,158$
STATEMENT OF REVENUES AND EXPENDITURES
TREE REPLACEMENT FUND
118
COURT SECURITY FUND
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REVENUES
MUNICIPAL COURT FINES $ 6,226 $ 7,497 $ 8,000 $ 5,000 4,000$
EARNINGS ON INVESTMENTS 753 1,094 700 400 300
TOTAL REVENUES 6,980$ 8,591$ 8,700$ 5,400$ 4,300
EXPENDITURES
REGULAR WAGES $ 6,700 $ 6,750 $ 10,500 6,000$ 10,500$
TRAVEL & TRAINING 534 - 3,000 1,000 3,000
FURNITURE & EQUIP <$5000 171 - 1,500 500 1,500
TOTAL EXPENDITURES 7,405$ 6,750$ 15,000$ 7,500$ 15,000$
NET REVENUES (EXPENDITURES)(426)$ 1,841$ (6,300)$ (2,100)$ (10,700)$
BEGINNING BALANCE 45,205$ 44,779$ 45,779$ 46,620$ 44,520$
ENDING BALANCE 44,779$ 46,620$ 39,479$ 44,520$ 33,820$
STATEMENT OF REVENUES AND EXPENDITURES
119
METRO FUND
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REVENUES
METRO $ 586,114 $ 650,382 $ 592,000 592,000$ 610,000$
EARNINGS ON INVESTMENTS 1,264 213 200 100 100
TOTAL REVENUES 587,378$ 650,595$ 592,200$ 592,100$ 610,100$
EXPENDITURES
TRANSFER TO TRANSPORTATION
IMPROVEMENT FUND 732,000$ 600,000$ 550,000$ 550,000$ 575,000$
TOTAL EXPENDITURES 732,000$ 600,000$ 550,000$ 550,000$ 575,000$
NET REVENUES (EXPENDITURES)(144,622)$ 50,595$ 42,200$ 42,100$ 35,100$
BEGINNING BALANCE 265,773$ 121,151$ 113,351$ 171,746$ 213,846$
ENDING BALANCE 121,151$ 171,746$ 155,551$ 213,846$ 248,946$
STATEMENT OF REVENUES AND EXPENDITURES
120
POLICE STATE FORFEITED PROPERTY FUND
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REVENUES
EARNINGS ON INVESTMENTS 453$ 658$ 500$ 300$ 200$
TOTAL REVENUES 453$ 658$ 500$ 300$ 200$
EXPENDITURES
TOTAL EXPENDITURES -$ -$ -$ -$ -$
NET REVENUES (EXPENDITURES)453$ 658$ 500$ 300$ 200$
BEGINNING BALANCE 26,929$ 27,382$ 27,882$ 28,040$ 28,340$
ENDING BALANCE 27,382$ 28,040$ 28,382$ 28,340$ 28,540$
STATEMENT OF REVENUES AND EXPENDITURES
121
POLICE TRAINING FUND
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REVENUES
STATE GRANT $ 2,835 $ 2,797 $ - 3,000$ 2,500$
EARNINGS ON INVESTMENTS 371 608 500 300 200
DONATIONS 302 - - - -
TOTAL REVENUES 3,508$ 3,405$ 500$ 3,300$ 2,700$
EXPENDITURES
TOTAL EXPENDITURES -$ -$ -$ -$ -$
NET REVENUES (EXPENDITURES)3,508$ 3,405$ 500$ 3,300$ 2,700$
BEGINNING BALANCE 19,471$ 22,979$ 26,279$ 26,384$ 29,684$
ENDING BALANCE 22,979$ 26,384$ 26,779$ 29,684$ 32,384$
STATEMENT OF REVENUES AND EXPENDITURES
122
FIRE TRAINING FUND
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REVENUES
FEDERAL GRANT $ - $ 21,100 $ - -$ -$
SETRAC 4,154 4,172 - - -
EARNINGS ON INVESTMENTS 241 236 - - -
DONATIONS (3,461) (1,090) - 50 -
TRANSFER FROM GENERAL FUND - 1,109 - - -
TOTAL REVENUES 934$ 25,527$ -$ 50$ -$
EXPENDITURES
OPERATING SUPPLIES $ 2,362 $ 11,468 $ - -$ -$
TRAVEL & TRAINING - 925 - 1,000 -
OTHER EQUIPMENT - 3,503 - - -
TOTAL EXPENDITURES 2,362$ 15,896$ -$ 1,000$ -$
NET REVENUES (EXPENDITURES)(1,429)$ 9,631$ -$ (950)$ -$
BEGINNING BALANCE 10,147$ 8,718$ 1,518$ 18,349$ 17,399$
ENDING BALANCE 8,718$ 18,349$ 1,518$ 17,399$ 17,399$
STATEMENT OF REVENUES AND EXPENDITURES
123
GOOD NEIGHBOR FUND
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REVENUES
EARNINGS ON INVESTMENTS 67$ 97$ -$ -$ -$
TOTAL REVENUES 67$ 97$ -$ -$ -$
EXPENDITURES
COMMUNITY RELATIONS -$ -$ 2,500$ -$ 2,500$
TOTAL EXPENDITURES -$ -$ 2,500$ -$ 2,500$
NET REVENUES (EXPENDITURES)67$ 97$ (2,500)$ -$ (2,500)$
BEGINNING BALANCE 3,984$ 4,050$ 4,050$ 4,147$ 4,147$
ENDING BALANCE 4,050$ 4,147$ 1,550$ 4,147$ 1,647$
STATEMENT OF REVENUES AND EXPENDITURES
124
Budget 2021
CAPITAL PROJECTS FUNDS
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. For 2021,
West University Place has four active capital project funds.
CAPITAL PROJECT FUND
The Capital Project Fund is used to account for projects associated with the City’s
Capital Improvement Program. Funding for projects financed in this fund comes from transfers
from the General Fund and bond proceeds.
TRANSPORTATION IMPROVEMENT FUND
The Transportation Improvement Fund accounts for capital projects to improve roads and the
associated drainage issues.
2019 CERTIFICATE OF OBLIGATION (CO) FUND
The 2019 Certificate of Obligation (CO) Fund accounts for CO funds purchased in 2019 to be
used for the purpose of purchasing, constructing and installing a traffic surveillance and security
system within the City.
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.
125
CAPITAL PROJECT FUND
Actual Actual Budget Estimated
P/Y Proj Bal
R/O to Budget
2018 2019 2020 2020 2021 2021
REVENUES
FEMA REIMBURSEMENT $ - $ 15,712 $ - $ - $ - $ -
EARNINGS ON INVESTMENTS 10,853 16,583 7,800 4,600 - 2,800
TRANSFER FROM GENERAL FUND 200,000 - - - - 300,000
TRANSFER FROM CAPITAL RESERVE FUND 649,505 - - - - -
TRANSFER FROM 2019 CERT OF OBLIGATION FUND - 45,542 - - - -
TOTAL REVENUES 860,358$ 77,837$ 7,800$ 4,600$ -$ 302,800$
EXPENDITURES
PROJECT EXPENDITURES
ANIMAL CONTROL SHELTER $ 2,769 $ 33,310 $ - $ - $ - $ -
VIRTUAL GATE-PHASE I* 45,542 - - - - -
PW MAINTENANCE PARKING LOT/WASH BAY - 268,191 - - - -
CITY WIDE ENGINEERING TRAFFIC
STUDY/IMPLEMENTATION - - 150,000 75,000 75,000 -
BRIDGE MANAGEMENT PROGRAM - - 65,000 65,000 - -
STORM WATER MANAGEMENT PROGRAM - - 100,000 100,000 - 100,000
CITYWIDE FACILITIES CONDITION & SECURITY
ASSESSMENT - IMPLEMENTATION - - 75,000 50,000 25,000 -
CITY HALL AUDIO/VIDEO UPGRADES - - 110,000 110,000 - -
FACILITIES MASTER PLAN 75,000
EMERGENCY STORAGE ROOM - - - - - 75,000
HVAC REPLACEMENT PROGRAM - SERVER ROOM - - - - - 250,000
TOTAL EXPENDITURES 48,311$ 301,501$ 500,000$ 400,000$ 100,000$ 500,000$
BEGINNING BALANCE 221,016$ 1,033,063$ 879,284$ 809,399$ 413,999$
ENDING BALANCE 1,033,063$ 809,399$ 387,084$ 413,999$ 116,799$
*Virtual Gate Expenditures Moved to 2019 Certificates of Obligation Fund
STATEMENT OF REVENUES AND EXPENDITURES
126
CAPITAL RESERVE FUND
Actual Actual Budget Estimated Budget
2018 2019 2020 2020 2021
REVENUES
EARNINGS ON INVESTMENTS $ 3,901 $ - $ - $ - $ -
TOTAL REVENUES 3,901$ -$ -$-$-$
EXPENDITURES
TRANSFER TO CAPITAL PROJECTS FUND $ 649,505 $ - $ - $ 6,969 $ -
TOTAL EXPENDITURES 649,505$ -$ -$6,969$ -$
BEGINNING BALANCE 652,573$ 6,969$ 6,969$ 6,969$ -$
ENDING BALANCE 6,969$ 6,969$ 6,969$ -$ -$
STATEMENT OF REVENUES AND EXPENDITURES
127
Actual Actual Budget Estimated
P/Y Proj Bal
R/O to Budget
2018 2019 2020 2020 2021 2021
REVENUES
FEMA REIMBURSEMENT $ - $ - $ 1,600,000 $ - $ - $ -
EARNINGS ON INVESTMENTS 30,259 44,206 32,300 19,600 - 62,000
FEDERAL GRANT - 470,323 8,222,600 775,000 - 13,398,119
TRANSFER FROM METRO GRANT FUND 732,000 600,000 550,000 550,000 - 575,000
CERTIFICATES OF OBLIGATION
PROCEEDS - - 25,737,300 20,000,000 - -
TOTAL REVENUES 762,259$ 1,114,529$ 36,142,200$ 21,344,600$ -$ 14,035,119$
PROJECT EXPENDITURES
CITY WIDE DRAINAGE STUDY $ - $ - $ - $ 200,000 $ - $ -
KILMARNOCK RETAINING WALL - 29,730 - - - -
ROADWAY REPAIRS/OVERLAY/
REPLACEMENT 152,638 154,814 - 150,148 - -
WESLAYAN RD REPAIRS - -
BUFFALO SPEEDWAY 223,204 1,447,894 32,600,000 3,513,000 30,039,106 -
SHARED DRAINAGE SYSTEM - DESIGN - - 1,600,000 - - -
ALT STORMWATER DETENTION OPTIONS
FEASIBILITY STUDY - - 50,000 30,000 - -
STREET MAINTENANCE (PONDING) - - - - - 125,000
SIDEWALK CONDITION ASSESSMENT - - - - - 50,000
PAVEMENT CONDITION ASSESSMENT - - - - - 75,000
TOTAL EXPENDITURES 375,842$ 1,632,438$ 34,250,000$ 3,893,148$ 30,039,106$ 250,000$
BEGINNING BALANCE 1,489,244$ 1,875,661$ 1,330,613$ 1,357,752$ 18,809,204$
ENDING BALANCE 1,875,661$ 1,357,752$ 3,222,813$ 18,809,204$ 2,555,217$
TRANSPORTATION IMPROVEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
128
2019 CERTIFICATE OF OBLIGATION FUND
Actual Actual Budget Estimated
P/Y Proj Bal
R/O to Budget
2018 2019 2020 2020
2021 2021
REVENUES
EARNINGS ON INVESTMENTS $ - $ 58,289 $ 37,100 $ 22,600 $ - $ 13,900
CERTIFICATES OF OBLIGATION PROCEEDS - 4,040,000 - - - -
PREMIUM ON BONDS - 559,845 - - - -
TOTAL REVENUES -$ 4,658,134$ 37,100$ 22,600$ -$ 13,900$
PROJECT EXPENDITURES
VIRTUAL GATE PHASE I* $ - $ 425,837 $ 298,169 $ 1,868,621 $ - $ -
VIRTUAL GATE PHASE II - - 2,160,000 - 2,160,000 -
TOTAL EXPENDITURES -$ 425,837$ 2,458,169$ 1,868,621$ 2,160,000$ -$
BEGINNING BALANCE -$ -$ 2,534,669$ 4,232,297$ 2,386,276$
ENDING BALANCE -$ 4,232,297$ 113,600$ 2,386,276$ 240,176$
* Includes Issuance Costs
STATEMENT OF REVENUES AND EXPENDITURES
129
Actual Actual Budget Estimated
P/Y Proj Bal
R/O to Budget
2018 2019 2020 2020 2021 2021
REVENUES
EARNINGS ON INVESTMENTS 27,540$ 51,142$ 21,100$ 12,800$ -$ 7,800$
TRANSFER FROM WATER & SEWER FUND 900,000 900,000 900,000 900,000 - 2,700,000
TOTAL REVENUES 927,540$ 951,142$ 921,100$ 912,800$ -$ 2,707,800$
PROJECT EXPENDITURES
LIFT STATION RENOVATIONS #8-12 209,082$ -$ -$ -$ -$ -$
BISSONNET WATER LINE REPLACEMENT - - - 650,000 - -
WWTP FENCING - 45,000 - - - -
SEWER INFLOW & INFILTRATION
DETECTION/ REDUCTION 2,381 - - - - -
BUFFALO SPEEDWAY RECONSTRUCTION 10,666 - - - - -
WWTP WEIR REPLACEMENT - 1,781 600,000 100,000 500,000 -
DRINKING WATER DISINFECTION - 50,995 320,000 280,000 - -
WWTP EFFICIENCY STUDY - 83,530 - - - -
WWTP LIGHTING REPLACEMENT - 71,170 - - - -
LIFTSTATIONS 1-12 LINING PROJECT - 141,930 - 300,570 - -
WATER PUMPING & STORAGE STUDY - - 150,000 50,000 100,000 -
WATER LINE REPLACEMENT PROGRAM - - 250,000 - 250,000 -
WWTP CLARIFIER AUTOMATION - - 200,000 - 80,000 -
SCADA WATER SYSTEM REPLACEMENT - - 95,000 95,000 - -
RECLAMATION FEASIBILITY STUDY - - 50,000 50,000 - -
FLOW METER REPLACEMENT/
INSTALLATION - - 110,000 110,000 - -
BOOSTER PUMP REPLACEMENT - - 200,000 - 200,000 100,000
WWTP GATE REPLACEMENT - - 120,000 - 120,000 180,000
WWTP FLOODWATER PROTECTION - - 75,000 50,000 - -
WWTP INFLOW AND INFILTRATION - 42,721 90,000 30,000 60,000 -
WAKEFOREST TANK PIPE REPAIRS - - - - - 150,000
LAW ST. WATER LINE INSTALLATION 110,000
WWTP MASTER PLAN - DESIGN & PER - - - - - 1,800,000
TOTAL EXPENDITURES 222,129$ 437,127$ 2,260,000$ 1,715,570$ 1,310,000$ 2,340,000$
BEGINNING BALANCE 1,280,603$ 1,986,014$ 1,471,214$ 2,500,029$ 1,697,259$
ENDING BALANCE 1,986,014$ 2,500,029$ 132,314$ 1,697,259$ 755,059$
WATER AND SEWER CAPITAL PROJECTS
STATEMENT OF REVENUES AND EXPENDITURES
130
Budget 2021
COMMUNITY IMPROVEMENT PLAN
Beginning with the 2020 budget process, the City began working on a 5-year Community
Improvement Plan (CIP). The CIP is a 5-year plan that serves as a planning document, identifies
community improvement projects, identifies options for funding the projects and identifies the
impact on annual operations and maintenance budgets. The 2021-2025 CIP will address two
broad areas of expenditures: protection of previous investment in physical assets (infrastructure)
through maintenance and renovation and planning and construction of new infrastructure to
improve public safety, service delivery and quality of life for residents. The CIP is broken down
by project types (categories) which are drainage, water, wastewater, streets and sidewalks, parks
and open spaces, facilities, and other improvements such as land acquisition, traffic, security, etc.
The CIP also identifies how projects will be funded. Various options include using budgeted
cash funds from existing revenue sources, issuing debt, donations, local/state/federal grants, or a
combination of all the above.
The following pages will give a summary of budgeted projects for 2021, a 5-year summary by
project types, and the data sheets for 2021 projects.
131
Budget 2021
COMMUNITY IMPROVEMENT PLAN
PROJECTS FUNDING SOURCE 2021 ADOPTED BUDGET
1. Storm Water Management Program Cash General Fund $100,000
2. Facilities Master Plan Cash General Fund 75,000
3. Emergency Storage Room Cash General Fund 75,000
4. HVAC Replacement Program – Server Room Cash General Fund 250,000
5. Street Maintenance (Ponding) METRO Funds 125,000
6. Sidewalk Condition Assessment METRO Funds 50,000
7. Pavement Condition Assessment METRO Funds 75,000
8. Booster Pump Replacement Program Cash W & S Fund 100,000
9. WWTP Gate Replacement Cash W & S Fund 180,000
10. Wakeforest Tank Pipe Repairs Cash W & S Fund 150,000
11. Law St. Water Line Installation Cash W & S Fund 110,000
12. WWTP Master Plan – Design & PER Cash W & S Fund 1,800,000
13. Huffington Park Improvements Friends of West University Parks 250,000
TOTAL CIP PROJECTS PER 2021 ADOPTED BUDGET $3,340,000
2021 BUDGET ALLOCATIONS
132
Budget 2021
COMMUNITY IMPROVEMENT PLAN
133
City of West University Place
Five Year Community Improvement Project Sheet
PROJECT NUMBER:TBD YEAR:2021
PROJECT NAME:
DEPARTMENT:
DIVISION:
BUDGET IMPACT:
Five Year Plan Estimates
2021 2022 2023 2024 2025
100,000 103,000 106,000 109,000 112,000 530,000
100,000 103,000 106,000 109,000 112,000 530,000
Five Year Plan Estimates
2021 2022 2023 2024 2025
100,000 103,000 106,000 109,000 112,000 530,000
0
0
Total Funding 100,000 103,000 106,000 109,000 112,000 530,000
JUSTIFICATION:
Storm Water Management Program
Public Works
Drainage
DESCRIPTION:
The City has 151,226 feet or 28.6 miles of storm sewer identified serving the
City ranging in sizes from 15"-72". The City purchased televising video
equipment and initiated a 5 year contract for debris cleaning/removal for a
full assessment and maintenance of all underground storm sewer pipes.
Totals
This management program will maximize flow and capacity of the storm
sewer system and put in place a annual inspection and maintenance program
to ensure the system performs as designed.
TBD
PROJECT COSTS Totals
Study
Engineering
Construction
Contingency
Total Costs
FUNDING SOURCES
Capital Projects Fund (General)
134
City of West University Place
Five Year Community Improvement Project Sheet
PROJECT NUMBER:TBD YEAR:2021
PROJECT NAME:
DEPARTMENT:
DIVISION:
BUDGET IMPACT:
Five Year Plan Estimates
2021 2022 2023 2024 2025
100,000 100,000
100,000 0 0 0 0 100,000
Five Year Plan Estimates
2021 2022 2023 2024 2025
100,000 100,000
Total Funding 100,000 0 0 0 0 100,000
JUSTIFICATION:
Drinking Water Distribution Efficiency Study
Public Works
Water
DESCRIPTION:
Continuation of engineering study started in 2020 to analyze the operations
and capacity needs of the City's Water Distribution System. This study will
inform future renovations/replacements for the water system. The City has an
asset renewal conceptual plan informed by annual inspection reports and
recurring asset renewal best practices. The need to maintain the critical
service assets over the next five years requires substantial funding that may
require bond funding. Replacements/Renovations costs below are
preliminary estimates provided to staff by engineers.
Totals
The system was designed in the 1950s. Since that time, water distribution
technology has advanced and the housing stock, land footprint, and land use
has changed over the years resulting in larger homes, more irrigation systems
etc. This study will inform future renovations/replacements needed to system
to ensure proper capacity and pumping requirements to meet future demand.
TBD
PROJECT COSTS Totals
Study
Engineering
Construction
Contingency
Total Costs
FUNDING SOURCES
Water and Sewer Capital Projects
135
City of West University Place
Five Year Community Improvement Project Sheet
PROJECT NUMBER:TBD YEAR:2021
PROJECT NAME:
DEPARTMENT:
DIVISION:
BUDGET IMPACT:
Five Year Plan Estimates
2021 2022 2023 2024 2025
0
0
250,000 300,000 310,000 320,000 330,000 1,510,000
0
250,000 300,000 310,000 320,000 330,000 1,510,000
Five Year Plan Estimates
2021 2022 2023 2024 2025
250,000 300,000 310,000 320,000 330,000 1,510,000
0
0
Total Funding 250,000 300,000 310,000 320,000 330,000 1,510,000
Water and Sewer Capital Projects
FUNDING SOURCES Totals
Engineering
JUSTIFICATION:
This plan will identify the remaining cast iron water lines that are still in
service and implement a replacement program. Due to the age and
conditions of the pipes, they are highly susceptible for failure causing
unnecessary waste of water and increase cost of repairs. New lines left
undisturbed will last 50+ years with minimal to no maintenance.
TBD
PROJECT COSTS Totals
Study
Construction
Contingency
Total Costs
Water Distribution Replacement Assessment
Public Works
Water
DESCRIPTION:
Perform citywide inventory of water lines with a phased in approach for
replacement based on condition. First Phase would be to replace all Pre 1939
water lines. This project will need to be informed by any major
reconstruction efforts throughout the City and dependent on completion of
Water Efficiency Study to be completed in 2021
136
City of West University Place
Five Year Community Improvement Project Sheet
PROJECT NUMBER:TBD YEAR:2021
PROJECT NAME:
DEPARTMENT:
DIVISION:
BUDGET IMPACT:
Five Year Plan Estimates
2021 2022 2023 2024 2025
0
0
300,000 300,000
0
300,000 0 0 0 0 300,000
Five Year Plan Estimates
2021 2022 2023 2024 2025
0 0
0
0
Total Funding 0 0 0 0 0 0
Totals
Study
Construction
Contingency
Total Costs
FUNDING SOURCES Totals
Water and Sewer Capital Projects
Engineering
The current booster pumps have been in service since the 1950's and are
nearing the end of their useful life. Newer pumps are designed to be more
efficient with the addition of a variable frequency drive that automatically
adjusts speeds based on the demand needed, while keeping the same
operating pressure. This feature allows for use of less power and more
efficient distribution of water into the system.
TBD
PROJECT COSTS
JUSTIFICATION:
Booster Pump Replacement
Public Works
Water
DESCRIPTION:
Replacement of 6 booster pumps for the drinking water distribution system.
Replacement and cost is dependent on final recommendation from Water
Efficiency Study.
137
City of West University Place
Five Year Community Improvement Project Sheet
PROJECT NUMBER:TBD YEAR:2021
PROJECT NAME:
DEPARTMENT:
DIVISION:
BUDGET IMPACT:
Five Year Plan Estimates
2021 2022 2023 2024 2025
0
0
110,000 110,000
0
110,000 0 0 0 0 110,000
Five Year Plan Estimates
2021 2022 2023 2024 2025
110,000 110,000
0
0
Total Funding 110,000 0 0 0 0 110,000
Totals
Study
Construction
Contingency
Total Costs
FUNDING SOURCES Totals
Water and Sewer Capital Projects
Engineering
Residents on the 4100-4200 block of Law St. receive their water from the
City of Houston directly. Billing is paid to West University Place however
Finance staff is requried to produce a separate reprot and payment to City of
Houston for water usage. This project will install a new water line allowing
this area to be serviced by West University Place. This will ensure better
quality control and monitoring.
TBD
PROJECT COSTS
JUSTIFICATION:
Law Street Waterline
Public Works
Water
DESCRIPTION:
Installation of new 2" water line for the 4100-4200 block of Law St.
138
City of West University Place
Five Year Community Improvement Project Sheet
PROJECT NUMBER:TBD YEAR:2021
PROJECT NAME:
DEPARTMENT:
DIVISION:
BUDGET IMPACT:
Five Year Plan Estimates
2021 2022 2023 2024 2025
150,000 150,000
150,000 0 0 0 0 150,000
Five Year Plan Estimates
2021 2022 2023 2024 2025
150,000 0 0 0 0 150,000
Total Funding 150,000 0 0 0 0 150,000
Totals
Study
Construction
Contingency
Total Costs
FUNDING SOURCES Totals
Water and Sewer Capital Projects
Engineering
The elevated storage tank has been in service since 1991. The riser pipe has
ruptured three (3) separate times over the past two (2) years resulting in
costly emergency repairs. Due to the condition of the pipe, it is recommeded
to be replaced from the bottom of the tank to the base of the tank.
TBD
PROJECT COSTS
JUSTIFICATION:
Wakeforest Elevated Storage Tank Riser Pipe
Replacement
Public Works
Water
DESCRIPTION:
The replacement of the distribution riser pipe at the base of the elevated
storage tank at Wakeforest.
139
City of West University Place
Five Year Community Improvement Project Sheet
PROJECT NUMBER:TBD YEAR:2021
PROJECT NAME:
DEPARTMENT:
DIVISION:
BUDGET IMPACT:
Five Year Plan Estimates
2021 2022 2023 2024 2025
70,000 100,000 100,000 100,000 370,000
Engineering
70,000 100,000 100,000 100,000 0 370,000
Five Year Plan Estimates
2021 2022 2023 2024 2025
70,000 100,000 100,000 100,000 370,000
0
0
Total Funding 70,000 100,000 100,000 100,000 0 370,000
Totals
FUNDING SOURCES Totals
Water and Sewer Capital Projects
Total Costs
Study
Construction
Contingency
JUSTIFICATION:
The wastewater treatment plant is currently being affected by inflow and
infiltration during storm events. Addressing the causes for this would help
lower the amount of excess rain water being treated at the plant and help
stabilize the water characteristic seen in the influent.
TBD
PROJECT COSTS
Inflow and Infiltration
Public Works
Wastewater
DESCRIPTION:
Perform an inflow and infiltration study to determine where storm water is
entering the sanitary sewer collection system.
140
City of West University Place
Five Year Community Improvement Project Sheet
PROJECT NUMBER:TBD YEAR:2021
PROJECT NAME:
DEPARTMENT:
DIVISION:
Location Map to be inserted later.
BUDGET IMPACT:
Five Year Plan Estimates
2021 2022 2023 2024 2025
300,000 300,000
300,000 0 0 0 0 300,000
Five Year Plan Estimates
2021 2022 2023 2024 2025
300,000 300,000
Total Funding 300,000 0 0 0 0 300,000
Water and Sewer Capital Projects
FUNDING SOURCES Totals
Engineering
JUSTIFICATION:
The current gates are no longer functioning properly. The gates are used to
control and maintain the water level on one side and allow for the isolation
of the basin to allow for maintenance work. The gates will reduce
maintenance costs as staff will no longer require the rental of additional
equipment to perform needed maintenance.
Annual Maintenance
PROJECT COSTS Totals
Study
Construction
Contingency
Total Costs
Slide Basin Gate Replacement at WWTP
Public Works
Wastewater
DESCRIPTION:
Replace slide gates at the influent and aeration basins at the waste water
treatment plant.
141
City of West University Place
Five Year Community Improvement Project Sheet
PROJECT NUMBER:TBD YEAR:2021
PROJECT NAME:
DEPARTMENT:
DIVISION:
Location Map to be inserted later.
BUDGET IMPACT:
Five Year Plan Estimates
2021 2022 2023 2024 2025
500,000 500,000
500,000 0 0 0 0 500,000
Five Year Plan Estimates
2021 2022 2023 2024 2025
500,000 500,000
0
0
Total Funding 500,000 0 0 0 0 500,000
The plant operates two clarifiers that have been in service since 1982. The
weirs have reached the end of their service life and will be replaced. This
project was started in 2020 and will be completed in 2021
Annual Maintenance
PROJECT COSTS Totals
Total Costs
FUNDING SOURCES Totals
Water and Sewer Capital Projects
Study
Engineering
Construction
Contingency
JUSTIFICATION:
WWTP Weir Replacement
Public Works
Wastewater
DESCRIPTION:
Installation of new clarifier weirs.
142
City of West University Place
Five Year Community Improvement Project Sheet
PROJECT NUMBER:TBD YEAR:2021
PROJECT NAME:
DEPARTMENT:
DIVISION:
BUDGET IMPACT:
Five Year Plan Estimates
2021 2022 2023 2024 2025
70,000 70,000
70,000 0 0 0 0 70,000
Five Year Plan Estimates
2021 2022 2023 2024 2025
70,000 70,000
0
0
Total Funding 70,000 0 0 0 0 70,000
Totals
Study
Construction
Contingency
Total Costs
FUNDING SOURCES Totals
Water and Sewer Capital Projects
Engineering
The new automated cleaning system will eliminate manual cleaning and
improve safety, reduce unexpected maintenance costs, optimize the treatment
process and extend the life of the weirs.
Annual Maintenance
PROJECT COSTS
JUSTIFICATION:
WWTP Automated Weir Cleaning System
Public Works
Wastewater
DESCRIPTION:
Installation of an automated cleaning system for the newly installed clarifier
weirs.
143
City of West University Place
Five Year Community Improvement Project Sheet
PROJECT NUMBER:TBD YEAR:2021
PROJECT NAME:
DEPARTMENT:
DIVISION:
BUDGET IMPACT:
Five Year Plan Estimates
2021 2022 2023 2024 2025
0
Engineering 1,800,000 1,800,000
0
0
1,800,000 0 0 0 0 1,800,000
Five Year Plan Estimates
2021 2022 2023 2024 2025
1,800,000 0 0 1,800,000
0
0
Total Funding 1,800,000 0 0 0 0 1,800,000
The study created a model of the current treatment process and identified
options and recommendations to optimize the treatment process. A
preliminary engineering report (PER) is required to identify the existing
facilities and a provide a description of tasks addressed by the project. This
will include tasks such as; surveying, environmental report and geotechnical
work that will help identify technically feasible alternatives and propose a
specific cours of action that will include opinion of probable construction
costs (OPCC.). The PER is required before formal design of the project can
be initiated. The design work provides a greater level of detail represented
by detailed plans and specifications that will identify the activities and
resources required to make the design a physical reality.
TBD
PROJECT COSTS Totals
Study
Construction
Contingency
Total Costs
FUNDING SOURCES Totals
Water and Sewer Capital Projects
JUSTIFICATION:
WWTP Master Plan - PER and Implementation
Public Works
Wastewater
DESCRIPTION:
Complete a preliminary engineering report (PER) and implementation plan
for the recommendations stated in the 2019 Wastewater Treatment Plant
Master Plan.
144
City of West University Place
Five Year Community Improvement Project Sheet
PROJECT NUMBER:TBD YEAR:2021
PROJECT NAME:
DEPARTMENT:
DIVISION:
BUDGET IMPACT:
Five Year Plan Estimates
2021 2022 2023 2024 2025
0
30,000,000 30,000,000
0
30,000,000 0 0 0 0 30,000,000
Five Year Plan Estimates
2021 2021 2022 2023 2024
30,000,000 30,000,000
0
0
Total Funding 30,000,000 0 0 0 0 30,000,000
JUSTIFICATION:
This project will consist of new road surface from Bissonnet St to W.
Holcombe, installation of new storm sewer from Bissonnet St. to the outfall
behind St. Vincent's Church, installation of 2.200 linear feet of new water line
and upgrades to the traffic signals at all three intersections. The project is
scheduled to begin January 2021 and take 30 months to complete.
TBD
PROJECT COSTS
Buffalo Speedway Rehabilitation Project
Public Works
Streets
DESCRIPTION:
Drainage and roadway construction of Buffalo Speedway. This project will be
funded by Federal grant and local funds.
Totals
Engineering
Contingency
Total Costs
FUNDING SOURCES Totals
Construction
Study
Transportation Improvement Fund
145
City of West University Place
Five Year Community Improvement Project Sheet
PROJECT NUMBER:TBD YEAR:2021
PROJECT NAME:
DEPARTMENT:
DIVISION:
BUDGET IMPACT:
Five Year Plan Estimates
2021 2022 2023 2024 2025
50,000
0
50,000 0 0 0 0 0
Five Year Plan Estimates
2021 2022 2023 2024 2025
50,000 50,000
0
0
Total Funding 50,000 0 0 0 0 50,000
Totals
Study
Construction
Contingency
Total Costs
FUNDING SOURCES Totals
Transportation Improvement Fund
Engineering
The Sidewalk Master Plan was completed nearly 13 years ago with the first
areas of sidewalks installed nearly 20 years ago. With the continual maturing
of trees in the right of way (ROW), this causes sidewalks to buckle, crack
and cause trip hazards. This assessment will provide staff a current condition
of sidewalks throughout the City to prepare a rehabilitaiton program in the
future years.
TBD
PROJECT COSTS
JUSTIFICATION:
Sidewalk Condition Assessment
Public Works
Streets
DESCRIPTION:
Perform a sidewalk condition assessment.
146
City of West University Place
Five Year Community Improvement Project Sheet
PROJECT NUMBER:TBD YEAR:2021
PROJECT NAME:
DEPARTMENT:
DIVISION:
BUDGET IMPACT:
Five Year Plan Estimates
2021 2022 2023 2024 2025
75,000
0
75,000 0 0 0 0 0
Five Year Plan Estimates
2021 2022 2023 2024 2025
75,000 75,000
0
0
Total Funding 75,000 0 0 0 0 75,000
Totals
Study
Construction
Contingency
Total Costs
FUNDING SOURCES Totals
Transportation Improvement Fund
Engineering
The majority of the streets were replaced during the Infrastructure Project
that started in the mid 1990's. With the continual maturing of trees and road
settling, this assessment will provide staff a current condition of streets
throughout the City to prepare a rehabilitaiton program in the future years.
TBD
PROJECT COSTS
JUSTIFICATION:
Pavement Condition Assessment
Public Works
Streets
DESCRIPTION:
Perform a road pavement condition assessment.
147
City of West University Place
Five Year Community Improvement Project Sheet
PROJECT NUMBER:TBD YEAR:2021
PROJECT NAME:
DEPARTMENT:
DIVISION:
BUDGET IMPACT:
Five Year Plan Estimates
2021 2022 2023 2024 2025
125,000 125,000
125,000 0 0 0 0 125,000
Five Year Plan Estimates
2021 2022 2023 2024 2025
125,000 125,000
0
0
Total Funding 125,000 0 0 0 0 125,000
Totals
Study
Construction
Contingency
Total Costs
FUNDING SOURCES Totals
Transportation Improvement Fund
Engineering
The City receives approximately 30 service requests from residents regarding
water ponding issues on the street. Staff budgets $125,000 in the Street
General Fund annually however the requests surpasses budgeted estimates.
These additional funds are an attempt to "catch up" on current service
requests that date back to 2019.
TBD
PROJECT COSTS
JUSTIFICATION:
Street Maintenance (ponding)
Public Works
Streets
DESCRIPTION:
Soil stabilization and pavement lifting to assess and resolve street ponding
issues.
148
City of West University Place
Five Year Community Improvement Project Sheet
PROJECT NUMBER:TBD YEAR:2021
PROJECT NAME:
DEPARTMENT:
DIVISION:
BUDGET IMPACT:
Five Year Plan Estimates
2021 2022 2023 2024 2025
0
0
250,000 250,000
0
250,000 0 0 0 0 250,000
Five Year Plan Estimates
2021 2022 2023 2024 2025
250,000 250,000
0
0
Total Funding 250,000 0 0 0 0 250,000
JUSTIFICATION:
Recommendation of Parks and Open Space Master Plan.
TBD
PROJECT COSTS
Huffington Park Redevelopment
Parks and Recreation
Park Maintenance
DESCRIPTION:
Redevelopment of Huffington Park, Demo Arbor or repurpose arbor,
benches, install new benches, drinking fountain and add dog drinking
fountain, sod, frinds paver area, artificial turf fall surface replacement.
Totals
Study
Construction
Contingency
Total Costs
FUNDING SOURCES Totals
Engineering
Friends Fund
149
City of West University Place
Five Year Community Improvement Project Sheet
PROJECT NUMBER:TBD YEAR:2021
PROJECT NAME:
DEPARTMENT:
DIVISION:
Location Map to be inserted later.
BUDGET IMPACT:
Five Year Plan Estimates
2021 2022 2023 2024 2025
25,000 25,000
25,000 0 0 0 0 25,000
Five Year Plan Estimates
2021 2022 2023 2024 2025
25,000 0 0 0 0 25,000
0
0
Total Funding 25,000 0 0 0 0 25,000
Totals
Study
Construction (estimate)
Contingency
Total Costs
FUNDING SOURCES Totals
Capital Project Fund (General)
Engineering
Implementation of upgrades and repairs stated in the Facility Condition and
Vulnerability Assessment completed in 2020.
TBD
PROJECT COSTS
JUSTIFICATION:
Facilities Condition and Vulnerablity
Assessment - Implementation
Public Works
Facilities
DESCRIPTION:
Implementation of items noted in corresponding report.
150
City of West University Place
Five Year Community Improvement Project Sheet
PROJECT NUMBER:TBD YEAR:2021
PROJECT NAME:
DEPARTMENT:
DIVISION:
Location Map to be inserted later.
BUDGET IMPACT:
Five Year Plan Estimates
2021 2022 2023 2024 2025
75,000 75,000
150,000 150,000
75,000 150,000 0 0 0 225,000
Five Year Plan Estimates
2021 2022 2023 2024 2025
75,000 150,000 0 0 0 225,000
0
0
Total Funding 75,000 150,000 0 0 0 225,000
Completion of a Facilities Master Plan, followed by implementation of items
noted in cooresponding report.
TBD
PROJECT COSTS
JUSTIFICATION:
Facilities Master Plan & Implementation
Public Works
Facilities
DESCRIPTION:
Facilities Master Plan & Implementation
Totals
Study
Construction (estimate)
Contingency
Total Costs
FUNDING SOURCES Totals
Capital Project Fund (General)
Engineering
151
City of West University Place
Five Year Community Improvement Project Sheet
PROJECT NUMBER:TBD YEAR:2021
PROJECT NAME:
DEPARTMENT:
DIVISION:
Location Map to be inserted later.
BUDGET IMPACT:
Five Year Plan Estimates
2021 2022 2023 2024 2025
5,000 5,000
65,000 65,000
5,000 5,000
75,000 0 0 0 0 75,000
Five Year Plan Estimates
2021 2022 2023 2024 2025
75,000 75,000
0
0
Total Funding 75,000 0 0 0 0 75,000
Totals
Study
Construction (estimate)
Contingency
Total Costs
FUNDING SOURCES Totals
Capital Project Fund (General)
Engineering
This storage unit would provide needed storage space for Emergency
Management supplies that are kept in preparation for disasters; these supplies
serve all departments in the City. Currently the majority of these supplies(i.e.
cots, emergency food and water supply, emergency cooking equipment, PPE)
are kept withing existing storage areas in the Fire Department but there is not
sufficient space. The existing shipping container located at the proposed
construction site is currently used by the police department for bicycle
storage; however, with the construction of a larger storage area, these items
could also be stored in the new storage unit. The benefit of City owned on-
site storage is accessability of supplies during a disaster event.
TBD
PROJECT COSTS
JUSTIFICATION:
Emergency Management Storage Unit
Public Works
Facilities
DESCRIPTION:
Construct a climate controlled strorage unit approximately 13.5ft x 32ft to
replace the existing shipping container located within the Public Works
facility on Amherst. The facility would be attached on the south end of the
existing open storage bays.
152
City of West University Place
Five Year Community Improvement Project Sheet
PROJECT NUMBER:TBD YEAR:2021
PROJECT NAME:
DEPARTMENT:
DIVISION:
BUDGET IMPACT:
Five Year Plan Estimates
2021 2022 2023 2024 2025
50,000 50,000
200,000 200,000
250,000 0 0 0 0 250,000
Five Year Plan Estimates
2021 2022 2023 2024 2025
250,000 250,000
0
0
Total Funding 250,000 0 0 0 0 250,000
Totals
Study
Construction (estimate)
Contingency
Total Costs
FUNDING SOURCES Totals
Capital Project Fund (General)
Engineering
With the addition of equipment in the servier room, the current CRAC units
will need to be assessed to ensure they are able to properly condition the air
as needed.
TBD
PROJECT COSTS
JUSTIFICATION:
HVAC Replacement - PD Server Room
Public Works
Facilities
DESCRIPTION:
Replacement of Computer Room Air Conditioner (CRAC) Units in PD
Server Room
153
City of West University Place
Five Year Community Improvement Project Sheet
PROJECT NUMBER:TBD YEAR:2021
PROJECT NAME:
DEPARTMENT:
DIVISION:
Location Map to be inserted later.
BUDGET IMPACT:
Five Year Plan Estimates
2021 2022 2023 2024 2025
2,160,000 2,160,000
2,160,000 0 0 0 0 2,160,000
Five Year Plan Estimates
2021 2022 2023 2024 2025
2,160,000 2,160,000
0
0
Total Funding 2,160,000 0 0 0 0 2,160,000
Virtual Gate - Phase II
IT
Other Improvements
DESCRIPTION:
The "Virtual Gate" is a network of intersection video that includes cameras
and license plate readers that will cover all entrances to the City. The
network includes a comprehensive technology system to help with crime
detection and resolution. The project was authorized by City Council in 2017
to be implemented over two Phases where Phase I will provide cameras at
(14)locations and Phase II will provide cameras at the remaining (26)
locations.
FUNDING SOURCES Totals
Certificates of Obligations
JUSTIFICATION:
The City is encountering an increase in criminals that pass through the City
that have extensive criminal histories. Do to the proximity of the City of
West University to one of the largest cities and counties in America the
overload from those counties is creating in increase in pass through crime.
The traditional response to an increase in crime is to add additional police
officers, however with the advances in technology the City is using this
approach to supplement current police operations.
TBD
PROJECT COSTS Totals
Total Costs
Study
Design
Engineering
Contingency
Construction
154
City of West University Place
Five Year Community Improvement Project Sheet
PROJECT NUMBER:TBD YEAR:2021
PROJECT NAME:
DEPARTMENT:
DIVISION:
BUDGET IMPACT:
Five Year Plan Estimates
2021 2022 2023 2024 2025
0
0
75,000 75,000
0
0
75,000 0 0 0 0 75,000
Five Year Plan Estimates
2021 2022 2023 2024 2025
75,000 75,000
0
0
Total Funding 75,000 0 0 0 0 75,000
JUSTIFICATION:
Implementation based on recommendations from final study.
TBD
PROJECT COSTS
Citywide Engineering Traffic
Study/Implementation
Public Works
Other Improvements
DESCRIPTION:
Perform Citywide traffic study to determine if it is the best intereste to reduce
the speed limit from 30mph to 25mph. The City has adopted the MUTCD
standards. This study will provided recommendations based current traffic
flow.
Totals
Study
Construction
Contingency
Other Costs
Total Costs
FUNDING SOURCES Totals
Design
Capital Improvement Fund (General)
155
156
157
158
159
160
161
162
163
Page 1 1001.1.7
09/08/2020 07:34 AMDate:
City of West University Place 713-274-8000
www.hctax.net1001 Preston, Houston, TX, 77002
Taxing Unit Name Phone (area code and number
Taxing Unit's Website AddressTaxing Unit Address, City, State, ZIP Code
GENERAL INFORMATION: Tax Code Section 26.04(c) requires an officer or employee designated by the governing body to
calculate the no-new-revenue (NNR) tax rate and voter-approval tax rate for the taxing unit. These tax rates are expressed in dollars per
$100 of taxable value calculated. The calculation process starts after the chief appraiser delivers to the taxing unit the certified appraisal
roll and the estimated values of properties under protest. The designated officer or employee shall certify that the officer or employee has
accurately calculated the tax rates and used values shown for the certified appraisal roll or certified estimate. The officer or employee
submits the rates to the governing body by Aug. 7 or as soon thereafter as practicable.
School districts do not use this form, but instead use Comptroller For 50-859 Tax Rate Calculation Worksheet, School District without
Chapter 313 Agreements or Comptroller Form 50-884 Tax Rate Calculation Worksheet, School District with Chapter 313 Agreements.
Water districts as defined under Water Code Section 49.001(1) do use this form but instead use Comptroller Form 50-858 Water District
Voter-Approval Tax Rate Worksheet for Low Tax Rate and Developing Districts or Comptroller Form 50-860 Developed water
District Voter-Approval Tax Rate Worksheet.
The Comptroller's office provides this worksheet to assist taxing units in determining tax rates. The information provided in this
worksheet is offered as technical assistance and not legal advice. Taxing units should consult legal counsel for interpretations of law
regarding tax rate preparation and adoption.
Line No-New-Revenue Rate Activity Amount/Rate
1.
2.
3.
4.
5.
2019 total taxable value. Enter the amount of 2019 taxable value on the 2019 tax
roll today. Include any adjustments since last year's certification; exclude Tax Code
Section 25.25(d) one-fourth and one-third over-appraisal corrections from these
adjustments. Exclude any property value subject to an appeal under Chapter 42 as
of July 25 (will add undisputed value in Line 6). This total includes the taxable
value of homesteads with tax ceilings (will deduct in Line 2) and the captured value
for tax increment financing (will deduct taxes in Line 17).[1]
2019 tax ceilings. Counties, cities and junior college districts. Enter 2019 total
taxable value of homesteads with tax ceilings. These include the homesteads of
homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing
unit adopted the tax ceiling provision in 2019 or a prior year for homeowners age
65 or older or disabled, use this step.[2]
Preliminary 2019 adjusted taxable value. Subtract Line 2 from Line 1.
2019 total adopted tax rate.
2019 taxable value lost because court appeals of ARB decisions reduced 2019
appraised value.
A. Original 2019 ARB values:
B. 2019 values resulting from final court decisions:
C. 2019 value loss. Subtract B from A.[3]
$6,380,913,904
$0
$6,380,913,904
$.309210
$12,778,161
$189,054,292
$176,276,131
2020 Tax Rate Calculation Worksheet
Taxing Units Other Than School Districts or Water Districts
STEP 1: No-New-Revenue Tax Rate
The NNR tax rate enables the public to evaluate the relationship between taxes for the prior year and for the current year based on a tax
rate that would produce the same amount of taxes (no new taxes) if applied to the same properties that are taxed in both years.
When appraisal values increase, the NNR tax rate should decrease.
The NNR tax rate for a county is the sum of the NNR tax rates calculated for each type of tax the county levies.
While uncommon, it is possible for a taxing unit to provide an exemption for only maintenance and operations taxes. In this case, the
taxing unit will need to calculate the NNR tax rate separately for the maintenance and operations tax and the debt tax, then add the two
components together.
164
Page 2 1001.1.7
Line No-New-Revenue Rate Activity Amount/Rate
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
2019 taxable value subject to an appeal under Chapter 42, as of July 25.
A. 2019 ARB certified value:
B. 2019 disputed value:
C. 2019 undisputed value Subtract B from A.[4]
2019 Chapter 42-related adjusted values. Add Line 5 and 6
2019 taxable value, adjusted for court-ordered reductions. Add Lines 3 and 7
2019 taxable value of property in territory the taxing unit deannexed after Jan.
1, 2019. Enter the 2019 value of property in deannexed territory.[5]
2019 taxable value lost because property first qualified for an exemption in
2020. If the taxing unit increased an original exemption, use the difference between
the original exempted amount and the increased exempted amount. Do not include
value lost due to freeport, goods-in-transit, temporary disaster exemptions. Note
that lowering the amount or percentage of an existing exemption in 2020 does not
create a new exemption or reduce taxable value.
A. Absolute exemptions. Use 2019 market value:
B. Partial exemptions. 2020 exemption amount or 2020 percentage exemption
times 2019 value:
C. Value loss. Add A and B.[6]
2019 taxable value lost because property first qualified for agricultural
appraisal (1-d or 1-d-1),timber appraisal, recreational/scenic appraisal or
public access airport special appraisal in 2020. Use only properties that qualified
in 2020 for the first time; do not use properties that qualified in 2019.
A. 2019 market value:
B. 2020 productivity or special appraised value:
C. Value loss. Subtract B from A.[7]
Total adjustments for lost value. Add Lines 9, 10C and 11C.
Adjusted 2019 taxable value. Subtract Line 12 from Line 8
Adjusted 2019 total levy. Multiply Line 4 by Line 13 and divide by $100
Taxes refunded for years preceding tax year 2019. Enter the amount of taxes
refunded by the district for tax years preceding tax year 2019. Types of refunds
include court decisions, Tax Code Section 25.25(b) and (c) corrections and Tax
Code Section 31.11 payment errors. Do not include refunds for tax year 2019. This
line applies only to tax years preceding tax year 2019.[8]
Taxes in tax increment financing (TIF) for tax year 2019 Enter the amount of
taxes paid into the tax increment fund for a reinvestment zone as agreed by the
taxing unit. If the taxing unit has no 2020 captured appraised value in Line 18D,
enter 0.[9]
Adjusted 2019 levy with refunds and TIF adjustment. Add Lines 14, and 15,
subtract Line 16.[10]
Total 2020 taxable value on the 2020 certified appraisal roll today. This value
includes only certified values or certified estimate of values and includes the total
taxable value of homesteads with tax ceilings (will deduct in Line 20). These
homesteads include homeowners age 65 or older or disabled.[11]
A. Certified values:
B. Counties: Include railroad rolling stock values certified by the Comptroller's
office.
C. Pollution control and energy storage system exemption: Deduct the value of
property exempted for the current tax year for the first time as pollution control or
energy storage system property
D. Tax increment financing: Deduct the 2020 captured appraised value of
property taxable by a taxing unit in a tax increment financing zone for which the
2020 taxes will be deposited into the tax increment fund. Do not include any new
98,611,708
111,389,869
$6,492,303,773
$0
$4,437,829
$0
$4,437,829
$6,487,865,944
$20,061,130
$39,593
$0
$20,100,723
115,008,826
16,397,118
$1,564,829
$2,873,000
$0
$0
$6,166,763,092
$0
$0
$0
165
Page 3 1001.1.7
Line No-New-Revenue Rate Activity Amount/Rate
19.
20.
21.
22.
23.
24.
25.
26.
27.
property value that will be included in Line 23 below.[12]
E. Total 2020 value Add A and B, then subtract C and D
Total value of properties under protest or not included on certified appraisal
roll.[13]
A. 2020 taxable value of properties under protest The chief appraiser certifies a
list of properties still under ARB protest. The list shows the appraisal district's
value and the taxpayer's claimed value, if any, or an estimate of the value if the
taxpayer wins. For each of the properties under protest, use the lowest of these
values. Enter the total value under protest.[14]
B. 2020 value of properties not under protest or included on certified appraisal
roll. The chief appraiser gives taxing units a list of those taxable properties that the
chief appraiser knows about but are not included in the appraisal roll certification.
These properties also are not on the list of properties that are still under protest. On
this list of properties, the chief appraiser includes the market value, appraised value
and exemptions for the preceding year and a reasonable estimate of the market
value, appraised value and exemptions for the current year. Use the lower market,
appraised or taxable value (as appropriate). Enter the total value of property not on
the certified roll.[15]
C. Total value under protest or not certified. Add A and B.
2020 tax ceilings. Counties, cities and junior colleges enter 2020 total taxable value
of homesteads with tax ceilings. These include the homesteads of homeowners age
65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the
tax ceiling provision in 2019 or a prior year for homeowners age 65 or older or
disabled, use this step.[16]
2020 total taxable value. Add Lines 18E and 19C. Subtract Line 20C.[17]
Total 2020 taxable value of properties in territory annexed after Jan. 1, 2019.
Include both real and personal property. Enter the 2020 value of property in
territory annexed.[18]
Total 2020 taxable value of new improvements and new personal property
located in new improvements. New means the item was not on the appraisal roll in
2019. An improvement is a building, structure, fixture or fence erected on or affixed
to land. New additions to existing improvements may be included if the appraised
value can be determined. New personal property in a new improvement must have
been brought into the taxing unit after Jan. 1, 2019 and be located in a new
improvement. New improvements do include property on which a tax abatement
agreement has expired for 2020.[19]
Total adjustments to the 2020 taxable value. Add Lines 22 and 23.
Adjusted 2020 taxable value. Subtract Line 24 from Line 21.
2020 NNR tax rate. Divide Line 17 by Line 25 and multiply by $100.[20]
COUNTIES ONLY. Add together the NNR tax rates for each type of tax the
county levies. The total is the 2020 county NNR tax rate.[21]
$6,166,763,092
$537,204,674
$0
$6,703,967,766
$270,903
$68,589,422
$68,860,325
$6,635,107,441
$.302944 /$100
[1]Tex. Tax Code Section [2]Tex. Tax Code Section
[3]Tex. Tax Code Section [4]Tex. Tax Code Section
[5]Tex. Tax Code Section [6]Tex. Tax Code Section
[7]Tex. Tax Code Section [8]Tex. Tax Code Section
[9]Tex. Tax Code Section [10]Tex. Tax Code Section
[11]Tex. Tax Code Section [12]Tex. Tax Code Section
[13]Tex. Tax Code Section [14]Tex. Tax Code Section
[15]Tex. Tax Code Section [16]Tex. Tax Code Section
[17]Tex. Tax Code Section [18]Tex. Tax Code Section
[19]Tex. Tax Code Section [20]Tex. Tax Code Section
[21]Tex. Tax Code Section
$476,644,023
$60,560,651
166
Page 4 1001.1.7
Line Voter Approval Tax Rate Activity Amount/Rate
28.
29.
30.
31.
32.
33.
34.
2019 M&O tax rate. Enter the 2019 M&O tax rate.
2019 taxable value, adjusted for actual and potential court-ordered
adjustments. Enter the amount in Line 8 of the No-New-Revenue Tax Rate
Worksheet.
Total 2019 M&O levy. Multiply Line 28 by Line 29 and divide by 100.
Adjusted 2019 levy for calculating NNR M&O rate.
A. 2019 sales tax specifically to reduce property taxes. For cities, counties and
hospital districts, enter the amount of additional sales tax collected and spent on
M&O expenses in 2019, if any. Other taxing units, enter 0. Counties must exclude
any amount that was spent for economic development grants from the amount of
sales tax spent.
B. M&O taxes refunded for years preceding tax year 2019. Enter the amount of
M&O taxes refunded in the preceding year for taxes before that year. Types of
refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections and
Tax Code Section 31.11 payment errors. Do not include refunds for tax year 2019.
This line applies only to tax years preceding tax year 2019.
C. 2019 taxes in TIF: Enter the amount of taxes paid into the tax increment fund
for a reinvestment zone as agreed by the taxing unit. If the taxing unit has no 2020
captured appraised value in Line 18D, enter 0.
D. 2019 transferred function: If discontinuing all of a department, function or
activity and transferring it to another taxing unit by written contract, enter the
amount spent by the taxing unit discontinuing the function in the 12 months
preceding the month of this calculation. If the taxing unit did not operate this
function for this 12-month period, use the amount spent in the last full fiscal year in
which the taxing unit operated the function. The taxing unit discontinuing the
function will subtract this amount in E below. The taxing unit receiving the function
will add this amount in E below. Other taxing units enter 0.
E. 2019 M&O levy adjustments. Add A and B, then subtract C. For taxing unit
with D, subtract if discontinuing function and add if receiving function
F.Add Line 30 to 31E.
Adjusted 2020 taxable value. Enter the amount in Line 25 of the No-New-
Revenue Tax Rate Worksheet.
2020 NNR M&O rate (unadjusted) Divide Line 31F by Line 32 and multiply by
$100.
Rate adjustment for state criminal justice mandate.[23]
A. 2020 state criminal justice mandate. Enter the amount spent by a county in the
previous 12 months providing for the maintenance and operation cost of keeping
inmates in county-paid facilities after they have been sentenced. Do not include any
state reimbursement received by the county for the same purpose.
B. 2019 state criminal justice mandate Enter the amount spent by a county in the
12 months prior to the previous 12 months providing for the maintenance and
operation cost of keeping inmates in county-paid facilities after they have been
sentenced. Do not include any state reimbursement received by the county for the
same purpose. Enter zero if this is the first time the mandate applies
$.189690
6,492,303,773
12,315,251
12,339,540
6,635,107,441
0.185973
0
24,289
0
0
24,289
0
0
STEP 2: Voter-Approval Tax Rate
The voter-approval tax rate is the highest tax rate that a taxing unit may adopt without holding an election to seek voter approval of the
rate. The voter-approval tax rate is split into two separate rates:
1.Maintenance and Operations (M&O) Tax Rate: The M&O portion is the tax rate that is needed to raise the same amount of taxes
that the taxing unit levied in the prior year plus the applicable percentage allowed by law. This rate accounts for such things as salaries,
utilities and day-to-day operations.
2.Debt Rate: The debt rate includes the debt service necessary to pay the taxing unit's debt payments in the coming year. This rate
accounts for principal and interest on bonds and other debt secured by property tax revenue.
The voter-approval tax rate for a county is the sum of the voter-approval tax rates calculated for each type of tax the county levies. In
most cases the voter-approval tax rate exceeds the no-new-revenue tax rate, but occasionally decreases in a taxing unit's debt service
will cause the NNR tax rate to be higher than the voter-approval tax rate.
167
Page 5 1001.1.7
Line Voter Approval Tax Rate Activity Amount/Rate
35.
36.
37.
38.
39.
C.Subtract B from A and divide by Line 32 and multiply by $100
D.Enter the rate calculated in C. If not applicable, enter 0.
Rate adjustment for indigent health care expenditures[24]
A. 2020 indigent health care expenditures Enter the amount paid by a taxing unit
providing for the maintenance and operation cost of providing indigent health care
for the period beginning on July 1, 2019 and ending on June 30, 2020, less any state
assistance received for the same purpose
B. 2019 indigent health care expenditures Enter the amount paid by a taxing unit
providing for the maintenance and operation cost of providing indigent health care
for the period beginning on July 1, 2018 and ending on June 30, 2019, less any state
assistance received for the same purpose
C.Subtract B from A and divide by Line 32 and multiply by $100
D.Enter the rate calculated in C. If not applicable, enter 0.
Rate adjustment for county indigent defense compensation.[25]
A. 2020 indigent defense compensation expenditures. Enter the amount paid by
a county to provide appointed counsel for indigent individuals for the period
beginning on July 1, 2019 and ending on June 30, 2020, less any state grants
received by the county for the same purpose
B. 2019 indigent defense compensation expenditures. Enter the amount paid by a
county to provide appointed counsel for indigent individuals for the period
beginning on July 1, 2018 and ending on June 30, 2019, less any state grants
received by the county for the same purpose
C.Subtract B from A and divide by Line 32 and multiply by $100
D.Multiply B by 0.05 and divide by Line 32 and multiply by $100.
E.Enter the lessor of C and D. If not applicable, enter 0.
Rate adjustment for county hospital expenditures.
A. 2020 eligible county hospital expenditures Enter the amount paid by the
county or municipality to maintain and operate an eligible county hospital for the
period beginning on July 1, 2019 and ending on June 30, 2020
B. 2019 eligible county hospital expenditures Enter the amount paid by the county
or municipality to maintain and operate an eligible county hospital for the period
beginning on July 1, 2018 and ending on June 30, 2019
C.Subtract B from A and divide by Line 32 and multiply by $100
D.Multiply B by 0.08 and divide by Line 32 and multiply by $100
E.Enter the lessor of C and D, if applicable. If not applicable, enter 0.
Adjusted 2020 NNR M&O rate. Add Lines 33, 34D, 35D, 36E, and 37E.
2020 voter-approval M&O rate. Enter the rate as calculated by the appropriate
scenario below.
Special Taxing Unit If the taxing unit qualifies as a special taxing unit, multiply
Line 38 by 1.08
-or-
Other Taxing Unit If the taxing unit does not qualify as a special taxing unit,
multiply Line 38 by 1.035.
-or-
Taxing unit affected by disaster declaration If the taxing unit is located in an area
declared as disater area, the governing body may direct the person calculating the
voter-approval rate to calculate in the manner provided for a special taxing unit.
The taxing unit shall continue to calculate the voter-approval rate in this manner
until the earlier of 1) the second year in which total taxable value on the certified
appraisal roll exceeds the total taxable value of the tax year in which the disaster
occurred, and 2) the third tax year after the tax year in which the disaster occurred.
If the taxing unit qualifies under this scenario, multiply Line 38 by 1.08. [27]
0.000000
0.000000
0.000000
0.000000
0.185973
0.192482
0.000000
0
0
0.000000
0
0
0.000000
0.000000
0
0
0.000000
0.000000
168
Page 6 1001.1.7
Line Voter Approval Tax Rate Activity Amount/Rate
40.
41.
42.
43.
44.
45.
46.
47.
48.
Total 2020 debt to be paid with property taxes and additional sales tax
revenue. Debt means the interest and principal that will be paid on debts that:
(1)are paid by property taxes,
(2)are secured by property taxes,
(3)are scheduled for payment over a period longer than one year, and
(4)are not classified in the taxing unit's budget as M&O expenses.
A. Debt also includes contractual payments to other taxing units that have incurred
debts on behalf of this taxing unit, if those debts meet the four conditions above.
Include only amounts that will be paid from property tax revenue. Do not include
appraisal district budget payments.
Enter debt amount
B.Subtract unencumbered fund amount used to reduce total debt.
C.Subtract certified amount spent from sales tax to reduce debt(enter zero if
none)
D.Subtract amount paid from other resources
E. Adjusted debt Subtract B, C and D from A
Certified 2019 excess debt collections Enter the amount certified by the collector.
Adjusted 2020 debt Subtract Line 41 from Line 40E
2020 anticipated collection rate.
A.Enter the 2020 anticipated collection rate certified by the collector
B.Enter the 2019 actual collection rate
C.Enter the 2018 actual collection rate
D.Enter the 2017 actual collection rate
E.If the anticipated collection rate in A is lower than actual collection rates in B, C
and D, enter the lowest collection rate from B, C and D. If the anticipated rate in A
is higher than at least one of the rates in the prior three years, enter the rate from A.
Note that the rate can be greater than 100%.
2020 debt adjusted for collections. Divide Line 42 by Line 43E.
2020 total taxable value. Enter the amount on Line 21 of the No-New-Revenue
Tax Rate Worksheet.
2020 debt rate Divide Line 44 by Line 45 and multiply by $100.
2020 voter-approval tax rate. Add Line 39 and 46.
COUNTIES ONLY. Add together the voter-approval tax rate for each type of tax
the county livies. The total is the 2020 county voter-approval tax rate.
6,789,104
0
6,789,104
99.69
6,810,215
6,703,967,766
0.101584
0.294066
Line Additional Sales and Use Tax Worksheet Amount/Rate
49.
50.
Taxable sales. For taxing units that adopted the sales tax in November 2019 or May
2020, enter the Comptroller's estimate of taxable sales for the previous four
quarters [32]. Estimates of taxable sales may be obtained through the Comptroller's
Allocation Historical Summary webpage. Taxing units that adopted the sales tax
before November 2019, skip this line.
Estimated sales tax revenue. Counties exclude any amount that is or will be spent
for economic development grants from the amount of estimated sales tax
revenue.[33]
Taxing units that adopted the sales tax in November 2019 or in May 2020.
Multiply the amount on Line 49 by the sales tax rate (.01, .005 or .0025, as
applicable) and multiply the result by .95 [34] -or-
Taxing units that adopted the sales tax before November 2019. Enter the sales
tax revenue for the previous four quarters. Do not multiply by .95.
0
0
7,177,124
0
0
388,020
99.69
99.83
99.96
99.69
STEP 3 NNR Tax Rate and Voter-Approval Tax Rate Adjustments for Additional Sales tAx to Reduce Property Taxes
Cities, counties and hospital districts may levy a sales tax specifically to reduce property taxes. Local voters by election must approve
imposing or abolishing the additional sales tax. If approved, the taxing unit must reduce its NNR and voter-approval tax rates to offset
the expected sales tax revenue.
This section should only be completed by a county, city or hospital district that is required to adjust its NNR tax rate and/or voter-
approval tax rate because it adopted the additional sales tax.
169
Page 7 1001.1.7
Line Additional Sales and Use Tax Worksheet Amount/Rate
51.
52.
53.
54.
55.
56.
2020 total taxable value. Enter the amount from Line 21 of the No-New-Revenue
Tax Rate Worksheet..
Sales tax adjustment rate. Divide Line 50 by Line 51 and multiply by $100.
2020 NNR tax rate, unadjusted for sales tax[35]. Enter the rate from Line 26 or
27, as applicable, on the No-New-Revenue Tax Rate Worksheet.
2020 NNR tax rate, adjusted for sales tax.
Taxing units that adopted the sales tax in November 2019 or in May 2020.
Subtract Line 52 from Line 53. Skip to Line 55 if you adopted the additional sales
tax before November 2019.
2020 voter-approval tax rate, unadjusted for sales tax.[36] Enter the rate from
Line 47 or Line 48 as applicable, of the Voter-Approval Tax Rate
Worksheet
2020 voter-approval tax rate, adjusted for sales tax.
Subtract Line 52 from Line 55.
6,703,967,766
0.000000
$.302944
$.302944
0.294066
0.294066
[37]Tex. Tax Code Section [38]Tex. Tax Code Section
Line Activity Amount/Rate
57.
58.
59.
60.
Certified expenses from the Texas Commission on Environmental Quality (TCEQ). Enter the amount
certified in the determination letter from TCEQ [37]. The taxing unit shall provide its tax assessor-collector
with a copy of the letter.[38]
2020 total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet.
Additional rate for pollution control. Divide Line 57 by Line 58 and multiply by $100.
2020 voter-approval tax rate, adjusted for pollution control. Add Line 59 to one of the following lines
(as applicable): Line 47, Line 48 (counties) or Line 56 (taxing units with the additional sales tax).
$0
$6,703,967,766
0.000000
0.294066
STEP 4: Additional Rollback Protection for Pollution Control
A taxing unit may raise its rate for M&O funds used to pay for a facility, device or method for the control of air, water or land pollution.
This includes any land, structure, building, installation, excavation, machinery, equipment or device that is used, constructed, acquired or
installed wholly or partly to meet or exceed pollution control requirements. The taxing unit's expenses are those necessary to meet the
requirements of a permit issued by the Texas Commission on Environmental Quality (TCEQ). The taxing unit must provide the tax
assessor with a copy of the TCEQ letter of determination that states the portion of the cost of the installation for pollution control.
This section should only be completed by a taxing unit that uses M&O Funds to pay for a facility, device or method for the control of air,
water or land pollution.
This section should only by completed by a taxing unit that uses M&O funds to pay for a facility, device or method for the control of air,
water or land pollution.
[37]Tex. Tax Code Section [38]Tex. Tax Code Section
170
Page 8 1001.1.7
STEP 8: Taxing Unit Representative Name and Signature
print here
Printed Name of Taxing Unit Representative
sign here
Taxing Unit Representative Date
Line Activity Amount/Rate
61.
62.
63.
64.
65.
2019 unused increment rate. Subtract the 2019 actual tax rate and the 2019 unused increment rate from
the 2019 voter-approval tax rate. If the number is less than zero, enter zero. If the year is prior to 2020,
enter zero.
2018 unused increment rate. Subtract the 2018 actual tax rate and the 2018 unused increment rate from
the 2028 voter-approval tax rate. If the number is less than zero, enter zero. If the year is prior to 2020,
enter zero.
2017 unused increment rate. Subtract the 2017 actual tax rate and the 2017 unused increment rate from
the 2017 voter-approval tax rate. If
the number is less than zero, enter zero. If the year is prior to 2020, enter zero.
2020 unused increment rate. Add Lines 61, 62 and 63.
2020 voter-approval tax rate, adjusted for unused increment rate. Add Line 64 to one of the
following lines (as applicable): Line 47, Line 48 (counties), Line 56 (taxing units with the additional
sales tax) or Line 60 (taxing units with pollution control).
0.000000
0.000000
0.000000
0.000000
STEP 5: Voter-Approval Tax Rate Adjustment for Unused Increment Rate
The unused increment rate is the rate equal to the difference between the adopted tax rate and voter-approval tax rate before the unused
increment rate for the prior three years [39]. In a year where a special taxing unit adopts a rate above the voter-approval tax rate by
applying any portion of the unused increment rate, the unused increment rate for that year would be zero.
For each tax year before 2020, the difference between the adopted tax rate and voter-approval rate is considered zero, therefore the unused
increment rate for 2020 is zero.[40]
This section should only be completed by a taxing unit that is a municipality of less than 30,000 or a taxing unit that does not meet the
definition of a special taxing unit. [41]
STEP 7: Total Tax Rate
Indicate the applicable total tax rates as calculated above.
No-new-revenue tax rate
Voter-Approval Tax Rate
De minimis rate
0.302944
0.294066
0.295015
Line Activity Amount/Rate
66.
67.
68.
69.
70.
Adjusted 2020 NNR M&O tax rate. Enter the rate from Line 38 of the Voter-Approval Tax Rate
Worksheet
2020 total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet
Rate necessary to impose $500,000 in taxes. Divide $500,000 by Line 67 and multiply by $100.
2020 debt rate Enter the rate from Line 46 of the Voter- Approval Tax Rate Worksheet
De minimis rate Add Lines 66, 68 and 69.
0.185973
6,703,967,766
0.007458
0.101584
0.295015
STEP 6: De Minimis Rate
The de minimis rate is the rate equal to the sum of the no-new-revenue maintenance and operations rate, the rate that will raise $500,000,
and the current debt rate for a taxing unit.[42]
This section should only be completed by a taxing unit that is a municipality of less than 30,000 or a taxing unit that does not meet the
definition of a special taxing unit. [43]
171