HomeMy WebLinkAbout2022 Operating BudgetCi ty of W e st Un iv e r si ty P l ac eCity o f W e st U n iv e r si ty P l ac eCity o f W e st U n iv e r si ty P l ac e
A d o p t e d F Y 2022 B u d g e tAdopted F Y 2022 B u d g e tAdopted F Y 202 2 B u d g e t
City of West University Place
Fiscal Year 2022
Budget Cover Page
September 27, 2021
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:John Montgomery, Mayor Pro Tem
Melanie Bell, Council Member
Susan Sample, Mayor
John P. Barnes, Council Member
Shannon Carroll, 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:
2020-2021
$0.294066
$0.302944
$0.185973
$0.294066
$0.101584
Total debt obligation for City of West University Place secured by property taxes:
$61,588,377
2021-2022
$0.278522
$0.285941
$0.187244
$0.278522
$0.084725
THIS PAGE INTENTIONALLY BLANK
TABLE OF CONTENTS
PAGE
Introduction
Organization of the Budget Document………...………………………………………. 1
City Manager’s Budget Message.……………...………………………………………. 2
West University Place at a Glance...…………...………………………………………. 7
City Council and Staff
City Council...…………...…………………………………………………..…………. 11
City Management…………..………………………………………………..…………. 12
Organizational Chart...……..………………………………………………..…………. 13
Staffing Summary by Fund and Department………………………………..…………. 14
Budget Overview
Fund Structure ……………….………………………………..………………………. 15
Department and Fund Relationship …………………………..……………………….. 16
Budget Objectives and Philosophy …………………………..………………………..
Budget Process ………………………………………………..………………………..
17
20
Reader’s Guide to the Budget ………………………………..………………………... 21
Budget Summary Comparison ………………………………..……………………….. 22
Budget Summary Expenditures Comparison…………………………………………... 23
Budget Summary Comparison – Major Funds ..……………………………………….. 24
Property Taxes Overview ……………………………………………………………… 25
General Fund
Summary Discussion………………………………………………………………...…. 27
Administration…………………………………………………………………………. 35
Finance……………………………………………………………………………......... 40
Police…………………………………………………………………………………… 46
Fire……………………………………………………………………………………... 50
Public Works…………………………………………………………………………… 53
Parks and Recreation…………………………………………………………………… 64
Transfers………………………………………………………………………………... 73
Debt Service Fund
Summary Discussion…………………………………………………………………… 75
Water and Sewer Fund
Summary Discussion…………………………………………………………………… 81
Finance – Utility Billing.……………...………………………………………………... 86
Public Works – Operations…..………………….…………………………………….... 89
Solid Waste Fund
Summary Discussion…………………………………………………………………… 93
Curbside Solid Waste……………………………………….…………………………. 100
Curbside Recycling…………………………………………………………………….. 101
Curbside Green Waste Recycling……………………………………………………… 102
Internal Service Funds
Summary Discussion…………………………………………………………………… 103
Vehicle Replacement Fund…………………………………………………………….. 104
Technology Management Fund………………………………………………………… 109
Asset Replacement Fund………….……………………………………………………. 112
Employee Benefits Fund ………………………………………………………………. 117
Human Resources Services Fund ……………………………………………………… 119
TABLE OF CONTENTS (Cont.)
PAGE
Special Revenue Funds
Summary Discussion…………………………………………………………………... 121
Parks Donation Fund…………………………………………………………………… 122
Friends of West University Parks Fund………………………………………………... 123
Truancy Prevention Fund………………………………………………………………. 124
Municipal Jury Fund …………………………………………………………………… 125
Court Technology Fund………………………………………………………………... 126
Tree Replacement Fund………………………………………………………………... 127
Court Security Fund……………………………………………………………………. 128
METRO Fund………………………………………………...………………………… 129
Police Forfeited Property Fund………………………………………………………… 130
Police Training Fund…………………………………………………………………… 131
Fire Training Fund……………………………………………………………………... 132
Good Neighbor Fund…………………………………………………………………… 133
Capital Projects Funds
Summary Discussion ………………………………………………………………….. 135
Capital Project Fund…………………………………………………………………… 136
Capital Reserve Fund………………………………………………………………….. 137
Transportation Improvement Fund…………………………………..………………… 138
2019 Certificate of Obligations Fund………………………………………………...... 139
Water and Sewer Capital Projects Fund……………………………………………….. 140
Financial Forecast
Summary Discussion ………………………………………………………………….. 141
Assumptions ……….………………………………………………………………….. 142
General Fund ………………………………………………………………………….. 143
Water and Sewer Fund.………….…………………………………………………….. 144
Solid Waste Fund…….………….…………………………………………………….. 145
Debt Service Fund …………………………………………………………………….. 146
Appendix
Financial Policies…….……………………………………………………………….... 147
Adopting 2022 Budget.……………………………………………………………….... 148
Levying and Assessing Ad Valorem Taxes for 2021….………….……………………. 151
Truth-in-Taxation Calculations……….…………………….………………………….. 154
Strategic Plan....…………………….………………………………………………….. 169
Glossary……….…………………….………………………………………………….. 175
ORGANIZATION OF THE BUDGET DOCUMENT
This budget document has been prepared to present a financial plan that an average resident can
understand. It also provides City Council and City Management with a tool to help meet their goals and
resident expectations.
The budget is divided into the following sections:
Introduction outlines the highlights of this Budget and some of the objectives the City hopes to accomplish
this Fiscal Year and includes the City Manager’s budget message to City Council.
Budget Overview provides readers with a concise overview of some of the most important pieces of this
year’s Budget. This section includes an introduction to West University Place, including demographics
and statistics, an area map, the City’s organization chart, and alist of City Management. It also
includes a Reader’s Guide to the Budget, fund structure and departmental matrix, staffing levels, budget
summaries for all funds, and a timeline of the budget process.
General Fund section includes an overview comprised of revenue, expenditure and fund balance
information. An expenditure summary for all general fund departments by function. Each functional area
begins with an organizational chart followed by a summary of expenditures by department/function and by
category, a staffing summary and an overview with key budget items, accomplishments, goals and
objectives for this Fiscal Year, and performance measures.
Debt Service Fund includes an overview of revenue and expenditures, an income statement as well as debt
schedules including graphs.
Enterprise Funds includes an overview of the Water & Sewer Fund that includes a revenue and expense
summary including beginning and ending cash equivalents. A staffing summary by department is
followed by department overviews with key budget items, goals and objectives for this fiscal year,
and performance measures. This section also includes an overview of the Solid Waste Fund with
revenues and expenses, goals and objectives for this fiscal year and performance measures.
Internal Service Funds section includes an overview describing each Internal Service fund. Each fund
includes operating revenues and expenditures with beginning and ending fund balances.
Special Revenue Funds section includes information on the Special Revenue Funds. Each fund includes
operating revenues and expenditures with beginning and ending fund balances.
Capital Project Funds section includes an overview, a summary schedule of revenues and expenditures
by Capital Project Fund followed by a brief description of each project with annual operating impacts.
Financial Forecast includes the financial forecast for the City of West University Place’s major funds
over a five-year timeframe, and is a comprehensive, integrated forecast of the City’s Debt Service Fund,
General Fund, and Water and Sewer Fund.
Appendix includes the adopted Tax and Budget Ordinances, tax rate calculation worksheet, Strategic
Plan, glossary, and adopted financial policies.
1
ADMINISTRATION
3800 University Blvd.
West University Place, TX 77005
September 27, 2021
City Council
City of West University Place
3800 University Blvd.
West University Place, TX 77005
RE: Adopted 2022 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 Adopted 2022 Budget for the period beginning January 1, 2022, and ending
December 31, 2022.
Annually, the City Council reviews, updates and adopts the City’s Strategic Vision and Goals,
which guide West University Place for the next year. The following adopted goals were used by
staff in preparing the Annual Budget:
A financially sound City providing superior services valued by the community
“Best-in-class” City infrastructure and facilities
West U quality of life – ensuring a great place to experience and live
High-performing City team that produces results for the West U community
Best residential suburban city in the Houston metro area
Overall, the 2022 Budget continues to build upon our previous work, with a focus on delivering
superior services to our residents, reinvesting in our infrastructure, investing in our team,
upholding public safety, and, lastly, enhancing our residential community and what makes West
U special.
POLITICAL AND ECONOMIC OUTLOOK
Although this year’s legislative session did not directly impact local governments as in years past,
state-mandated revenue caps remain a persistent issue that limits any annual increase in revenue
from ad valorem taxes to 3.5% over the previous year. Although the City has been able to maintain
a balanced budget while providing the service level expected by our residents, there is concern that
the current trajectory of inflation could impact our ability to raise revenue from our main source
of revenue for the majority of City services in the General Fund: ad valorem property taxes, which
make up approximately 62% of General Fund revenue.
COVID-19 is still impacting our national, state and local economy. Although COVID severely
disrupted our recreational programming in 2020 due to shutdowns and restrictions, as we have
transitioned back toward normal in 2021, we continue to see a glimmer of hope that, in 2022, our
operations will return to near pre-COVID levels.
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West University Place 2022 Budget
September 27, 2021
Page 2 | 5
That being said, while we look forward to COVID being in our rearview mirror, we are staring at
ongoing inflation at levels that have not been seen in decades. As I write this, inflation exceeds
5%, a trend that some economists are predicting will continue, depending on Federal Government
spending decisions, supply chain issues and rising costs associated with everything from household
staples to fuel. These economic effects may impact our ability to deliver services, as well as the
construction of new homes or the renovation of our community’s older structures.
REVENUES
Total projected revenues for 2022 are approximately $70.45 million, which is 13.5% greater than
the previous year. The majority of this increase is related to bond proceeds in 2022 to fund capital
improvements in water and sewer utilities. Additionally, this increase reflects an expectation that
the most significant impacts from COVID-19 on City operations will continue to lessen in 2022,
particularly in the area of parks programming.
Revenue Actions
Reduce the adopted tax rate by 5.3% from $0.294066 to $0.278522 per $100 assessed value
Maintain the current water and sewer fees for 2022, with increases anticipated in 2023
Increase solid waste fees by 3%, from $32.97 to $33.96 per month
Introduce fees to allow for the reservation of additional City facilities
Adjust certain building fees to reflect market averages
General Fund Revenues
General Fund revenues for 2022 are projected to be $21.7 million, approximately $700,000 more
than was budgeted the previous year. Much of this increase is made up of ad valorem taxes, as a
result of an increase in West U’s total estimated property value. In addition, there is an expected
increase in revenues from Permits, Licenses and Fees over last year’s budget, as a result of fee
increases for certain building permits to keep the City’s rates aligned with the market average.
The City’s earnings from investments are expected to decrease to $12,000, which is a significant
drop-off from recent years. As a responsible fiduciary, the City’s investments are restricted to
stable and safe funds by both the Public Funds Investment Act and the City’s Investment Policy,
so this decrease is due to the current uncertain economic outlook and continuing low interest rates
set by the Federal Reserve.
The budget projects to maintain an unassigned ending General Fund balance of nearly $5.5 million
in 2022. This is above the City’s budgeted reserve requirement (approximately $4.3 million), equal
to 20% of total General Fund expenditures. This reserve ensures that the City will continue to
maintain its AAA bond rating, while remaining able to respond to unforeseen events.
EXPENDITURES
Overall, expenditures, excluding internal service funds, are projected at $63.06 million,
approximately $19.61 million more than the Adopted 2021 Budget, reflecting increased
reinvestment in West U’s infrastructure and future through the Capital Improvement Program
(CIP). Capital improvements consists of all new CIP projects budgeted for this year, not including
those rolled over from previous budget cycles.
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West University Place 2022 Budget
September 27, 2021
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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 decrease 2.6% compared to
the Adopted 2021 Budget.
Debt Service includes both
the Debt Service Fund total
expenditures and the Water
and Sewer debt service,
and is estimated to
decrease 11.57% from the
Adopted 2021 Budget.
These reductions include
decreases in bond
principal, bond interest,
and issuance costs.
The chart to the right
compares 2021 budgeted
departmental expenditures
to the 2022 budgeted
departmental expenditures.
NOTABLE CHANGES IN 2022
Communications
The adopted budget includes enhancements to the City’s communications initiatives, building on
the creation of the full-time Communications Coordinator staff position last year. In addition to
increases to individual departmental budgets, the Administration Department’s Community
Relations budget increases by approximately $66,000 to support citywide campaigns and
priorities, including the development and administration of a community survey to evaluate
residents’ views on City operations and programs.
Parks & Recreation
Parks & Recreation continues to be impacted by the ongoing COVID-19 pandemic, due to the
department’s predominately public-facing operations. While participation in Parks programming
has not yet reached pre-pandemic levels, the availability of vaccines and other measures have
allowed for the return of indoor classes and full-capacity use of facilities. This budget projects an
increase in Parks & Recreation revenue of $172,600 compared to the 2021 budget.
This budget also provides support to West U area youth sports (Little League baseball, softball,
soccer, and swimming). The support for baseball, softball, and soccer consists of up to $100,000
in reimbursements for maintenance of fields in West U, in addition to approximately $125,000 of
in-kind support through field use, water, electricity, solid waste, and room rentals. The support for
OPERATING DEPARTMENT EXPENDITURES COMPARISON
Adopted
2021
Adopted
2022
$ Increase /
(Decrease)
from 2021
% Increase /
Decrease
from 2021
City Council $145,670 $84,050 ($61,620)‐42.30%
Legal $205,000 $211,000 $6,000 2.93%
Administration $1,375,300 $1,525,200 $149,900 10.90%
Finance $1,847,400 $1,889,900 $42,500 2.30%
Police $5,531,200 $5,560,750 $29,550 0.53%
Fire $3,850,000 $3,952,300 $102,300 2.66%
Public Works $3,621,050 $3,663,800 $42,750 1.18%
Parks $4,113,450 $4,334,000 $220,550 5.36%
Water & Sewer $9,036,020 $7,624,020 ($1,412,000)‐15.63%
Solid Waste $1,935,700 $1,946,550 $10,850 0.56%
Total Operating Budget $31,660,790 $30,791,570 ($869,220)‐2.75%
City of West University Place, Texas
2021‐2022 Adopted Budget
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West University Place 2022 Budget
September 27, 2021
Page 4 | 5
swimming provides use of the City’s pool for swim practices and swim meets, with the cost of
extra lifeguards covered by the swim organization.
Public Safety Personnel
This budget includes approximately $146,000 to fund the implementation of a Step Program for
the majority of certified law enforcement officers and firefighters/paramedics in the Police and
Fire departments. This program introduces tiered annual increases for staff wages, provided they
remain in good standing and hit certain benchmarks in their annual performance reviews. The City
is confident that this system will help to recruit and retain public safety personnel, and to maintain
the organization’s status as a competitive employer in the region.
In addition, approximately $82,000 is budgeted for the addition of a designated Animal Control &
Parking Enforcement Officer in the Police Department. Previously, one employee in the Public
Works Department provided the services for code enforcement, animal control, and parking
enforcement. By separating these duties between two employees, the service level for these
responsibilities will increase and help uphold West U’s residential character and the safety of our
residents. The duties for code enforcement will remain with the Code Enforcement Officer in the
Public Works Department.
Water & Sewer Fund
This year, the City will be conducting a Water & Sewer Rate Study ($50,000), which will ensure
that our rates are fair to our customers, while also providing funding for the operation and
maintenance of our aging water and sewer system. This study will develop projections regarding
residential water usage, the cost of service, and current and future capital projects. It will also
benchmark City rates against comparable communities in the region. The City’s last rate study was
conducted in 2016.
In addition, this budget plans for a $150,000 increase in the cost of surface water purchased from
the City of Houston. Currently, roughly 55% of West U’s water supply is purchased from Houston,
with the remaining 45% produced from two water wells located within the city limits.
American Rescue Funding
The City is estimated to receive approximately $3.86 million in funding from the federal
government under the American Rescue Plan Act. Due to restrictions placed on this funding, it
can only be utilized for certain purposes, such as offsetting losses due to the pandemic. This Budget
plans for this funding to be utilized in water and sewer infrastructure improvements throughout
the city.
CAPITAL IMPROVEMENT PROGRAM
This budget continues to fund the Five-Year Capital Improvement Program (CIP), along with
noncapital expenditures to maintain and update infrastructure and operational systems throughout
the City.
The 2022 CIP budget is approximately $24.4 million, with the entire five-year program through
2026 estimated to be $124.2 million. Approximately 92% of this cost is anticipated to be funded
through municipal bonds.
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West University Place 2022 Budget
September 27, 2021
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This CIP reflects the needs and priorities of both the West U community and City organization,
with approximately 58% of the Five-Year CIP devoted to water/sewer projects, and a further 38%
related to drainage.
Among the notable projects for 2022 are:
Sidewalk repairs and replacement
Construction of the Edloe Street pathway
Preliminary engineering for replacement of the Bellaire Elevated Storage Tank
Design work for the Wastewater Reclamation Project
Replacing aging water lines
Construction of the Wastewater Treatment Plant improvements and flood protection
Design work on citywide street and drainage improvements
SUMMARY
This budget:
Implements the priorities and goals identified by City Council
Lowers the adopted tax rate for the third year in a row
Prioritizes public safety and strengthening our residential character
Adds a new position in the Police Department for parking enforcement and animal control
services
Continues funding for the Capital Improvement Program
Preserves healthy City reserves in order to maintain our financial standing and AAA bond
rating
Avoids budget or accounting procedures that would balance the current 2022 budget at the
expense of future budgets
ACKNOWLEDGMENTS
I would like to acknowledge the diligent efforts of City Council in spending long hours reviewing
and discussing this budget, including at the Budget Workshop on September 11, the Public Hearing
on September 20, and the final Council Meeting adopting this budget on September 27, 2021.
Their guidance and vision for the community served as the foundation for this document.
I would also like to express my appreciation to all City staff who worked to prepare this budget
for City Council’s review. In particular, I would like to acknowledge the hard work of Finance
Director Katherine DuBose and her department, who spent months preparing a 2022 budget that
maintains the City of West University Place’s sound financial standing. I feel fortunate to be a
member of such a dedicated team that works hard each day to ensure that West U continues to be
a great place to work and live.
Respectfully submitted,
David J. Beach
6
WEST UNIVERSITY PLACE AT A GLANCE
History
An expansive, affluent community, West University Place is located just a few minutes from downtown
Houston in Harris County. Incorporated in 1924, West University Place was conceived in 1910 by Ben
W. Hooper, then Governor of Tennessee. Governor Hooper bought a tract of land southwest of Houston
out of an old Spanish land grant, which had been surveyed by A.C. Reynolds. The Houston West End
Realty Company developed West University Place’s first addition and put the first lots up for sale in April
of 1917.
The area’s proximity to Rice University, then Rice Institute, led to the name “West University Place.” In
the 1920s two Rice University students named the city’s streets based on names taken from a college
English literature book. Hence, many streets are named after authors such as Lord Byron, Samuel Taylor
Coleridge, Christopher Marlowe, Geoffrey Chaucer, John Dryden, and William Shakespeare. And a
handful of other streets bare the names of universities including Rutgers, Duke, and Vanderbilt.
Due to the lack of infrastructure and schools, early residents of West University
Place adopted its own city charter in 1940 instead of consolidating with its
large neighbor, Houston. From its humble beginnings as an orphan
municipality with muddy streets and little infrastructure, West University Place
has grown into a progressive model city.
City Government
The City of West University Place, commonly known as “West U”, is a Texas Home-Rule City with a
Council-Manager form of government. Voters elect the mayor and four city council members on a non-
partisan basis. The City provides a full range of municipal services, including public safety, public
utilities (water, sewer, and storm drain), street maintenance, solid waste, and parks and recreational
services.
Location
West University Place occupies two square miles inside Loop 610 and
is surrounded by the Cities of Houston, Bellaire, and Southside Place.
Located about one mile east of the City limits, in the City of Houston,
are Rice University and the Texas Medical Center. Viewed on a map,
the city resembles a house, with a chimney on the west side and a door
at the center where West University Place surrounds Southside Place.
Population
Mainly a bedroom community of upper-class families,
only 20 acres was set aside for commercial
development, West University Place is home to more
than 15,000 people, whose working inhabitants are
employed throughout the Houston metropolitan area. 1,322
17,074
13,317 12,920
14,787 15,585
-
5,000
10,000
15,000
20,000
1930 1950 1970 1990 2010 2020
est.
7
Established
January 2, 1924
Government
15,585
Source: United States Census; 2019
Bond Rating
Standards and Poors Global Ratings
AAA
ISO Rating
Class 1
West University Place is a Texas Home - Rule City operating under a
Council - Manager form of government.
County
Harris County
School District
Houston Independent School District
Area
2.0 square miles
Climate
Humid subtropical climate with tropical influences, short mild winters and hot
humid summers
Population
8
Sources: United States Census; 2019
Harris County Tax Assessors-Collector's Record
Location
0%10%20%30%
Professional
Healthcare
Education
Finance/Insurance
Manufacturing
Oil & Gas
Other
Workforce by Industry
U West Marketplace Association Southwestern Bell Retail Fund I Houston Rice2715 Bissonnet LLCCenterpoint Energy Inc.
The City of West University Place is located in the 4th largest metropolitan area in the nation but
has managed to retain its small town feel while providing convenient access to an array of big
city amenities.
Age
The City of West University Place is compromised of 9.1% persons under the age of 5, 31.5%
under the age of 18, and 15.3% over the age of 65.
Education
The area's strong educational background, its proximity to Rice University, and the fact that 86%
of adults who live in West U have bachelor's degrees are among the reasons West University
Place has been recognized for a high quality of life.
Household Income
The City of West University Place's median household income in 2019 was $250,000. The mean
household income in 2019 was $359,834.
Economy
The City of West University Place's location allows for a remarkable diversity of trades and industries. In 2019, the unemployment rate was 2.6%.
Principal Property Taxpayers
Southwestern Bell West University Elementary City of West University Place
Principal Employers
9
CNN Money named West University Place as the #12 Top Earning Town in America.
The Houston Business Journal ranked West University Place #1 in a study of quality of life in the southern United States. The rankings encompass 1,146 cities, towns, villages and other municipalities in 13 southern states.
In 2011, West University Place received multiple accolades from rating entities:
In 2018, West U was ranked one of "America's 50 Best Cities to Live" by 24/7 Wall Street.
For more than 30 years, the Arbor Day Foundation has recognized the City of West University Place as a Tree City USA community.
Scenic Texas offers an objective review of a City's existing municipal infrastructure ordinances as they relate to model standards. The City of West University Place hold a Scenic City Silver Certificate.
The City of West University Place has been recognized by the Government Finance Officers Association for Excellence in Financial Reporting for 36 consecutive years.
The City of West University Place Parks and Recreation Department was honored with the prestigious Gold Medal Award at the 2020 Texas Recreation and Parks Society annual awards ceremony. West University Place was the only city in the Class IV category (populations up to 25,000) to receive this designation in 2020.
In 2019, The City of West University Place Public Works Department received the American Public Works Accreditation. The accreditation program provides a means that formally verifies and recognizes public works agencies for compliance with recommended best management practices set forth by the American Public Works Association.
Since 2015, the City of West University Place Public Works Department fleet division has been recognized by the Government Fleet Magazine. The Government Fleet Magazine recognizes the nation’s top fleet maintenance programs that promote efficiency, effectiveness, exhibit leadership with customers and community and overall future vision of the operation while overcoming challenges every year.
Since 1943, the City of West University Place has been recognized for its superior water system. This designation recognizes overall excellence in all aspects of operation a public water system that go above and beyond the minimum standards in protecting public health and ensure reliable operation of the water system.
Recognition
In 1999, Inside Houston Magazine named West University Place the Hottest Neighborhood in their annual Reader's Choice Awards.
Business Development Magazine named West University Place as the one of the best small Texas cities to live.
In 2007, Forbes named West University Place as a Top Urban Enclave, stating that "the tree-filled, affluent bedroom community is one of the most prized addresses in the Houston area."
City of
West University Place
10
CITY OF WEST UNIVERSITY PLACE
CITY COUNCIL
Top l-r: Mayor Pro Tem John Montgomery; Council Member John Barnes;
Bottom l-r: Council Member Melanie Bell; Mayor Susan Sample; Council Member Shannon Carroll
Mayor
Susan Sample
John Montgomery
John P. Barnes
Melanie Bell
Shannon Carroll
Mayor Pro Tem
Council Member
Council Member
Council Member
11
CITY OF WEST UNIVERSITY PLACE
CITY MANAGEMENT
Appointed Officials
David Beach
Thelma Gilliam
Scott Bounds, Olson & Olson LLP
Robert Loper
City Management
Ken Walker
Aaron Taylor
Katherine DuBose
James Urban
Kevin Davenport
Susan White
Gerardo Barrera
Position
City Manager
City Secretary
City Attorney
Municipal Court Judge
Title
Police Chief
Fire Chief
Finance Director
Human Resources Director
Information Technology Director
Parks & Recreation Director
Public Works Director
12
ADMINI
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FINANC
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FIRE
DEPART
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PUBLIC
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DEPART
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PARKS
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CITY OF WEST UNIVERSITY PLACE
13
2019 2020 2021 2022
General Fund
Administration 6 6 7 7
Finance 5 6 6 6
Police 38 38 38 39
Fire 23 23 23 23
Public Works 18 19 20 20
Parks & Recreation 12 12 12 12
Total General Fund 102 104 106 107
Water & Sewer Fund
Finance 2 2 2 2
Public Works 11 11 11 11
Total Water & Sewer Fund 13 13 13 13
Solid Waste Fund 7 7 7 7
Technology Management Fund 4 4 4 4
TOTAL ALL FUNDS 126 128 130 131
STAFFING SUMMARY
BY FUND AND DEPARTMENT
14
FUND STRUCTURE
The accounts of the City are organized on the basis of funds, each of which is considered a separate
accounting entity whose use has been limited by the donor, grant authority, governing agency, or other
individuals or organizations or by law. The operations of each fund are accounted for with a separate set of
self-balancing accounts that comprise its assets, liabilities, fund balances, revenues, and expenditures.
Proprietary (Enterprise) and similar trust funds use the revenue, expenses, and equity accounts similar to
businesses in the private sector.
Annual budgets are adopted on a basis consistent with generally accepted accounting principles for all
governmental and proprietary funds except the capital projects funds, which adopt project-length budgets.
All annual appropriations lapse at fiscal year-end.
100 Debt Service Fund Special Revenue Funds
201 Parks Donation Fund
101 General Fund 203 Friends Playground Grant Fund
205 Truancy Prevention Fund
Capital Projects Funds 206 Municipal Jury Fund
301 Capital Projects Fund 207 Court Technology Fund
304 Capital Reserve Fund 208 Tree Replacement Fund
325 Transportation Improvement Fund 209 Court Building Security Fund
333 2019 Certificate of Obligation 213 METRO General Mobility Fund
215 Police State Forfeited Property Fund
217 Public Safety Training Fund
219 Fire Special Revenue Fund
221 Good Neighbor Fund
240 Emergency Grant Fund
Enterprise Funds Internal Service Funds
401 Water & Sewer Fund 501 Vehicle Replacment Fund
402 Solid Waste Management Fund 502 Technology Management Fund
505 Asset Replacement Fund
Capital Projects Funds 510 Employee Benefits Fund
340 W/S Impact Fee Fund 511 Human Resources Services Fund
Governmental Funds
Proprietary Funds
15
DEPARTMENT AND FUND RELATIONSHIP
Fund Public
Safety
Public
Works
Parks &
Recreation
General
Government
General Fund X X X X
Debt Service Fund X
Water & Sewer Fund X X
Solid Waste Fund X
Parks Donation Fund X
Friends of West University Parks
Donation Fund X
Truancy Prevention Fund X
Municipal Jury Fund X
Court Technology Fund X
Tree Replacement Fund X
Court Building Security Fund X
Metro Fund X
Police State Forfeited Property
Fund X
Public Safety Training Fund X
Fire Special Revenue Fund X
Good Neighbor Fund X
Vehicle Replacement Fund XX X
Technology Management Fund XX X X
Asset Replacement Fund XX X X
Employee Benefits Fund XX X X
Human Resources Services Fund XX X X
Enterprise Funds
Internal Service Funds
Special Revenue Funds
16
BUDGET OBJECTIVES AND PHILOSOPHY
Budget Objectives This budget has been prepared in an effort to clearly communicate to the citizens and staff of the City of West University Place the overall policies and goals of the City Council and City, thereby enabling the reader to gain valuable information about the City without requiring detailed accounting or budgetary knowledge. The budget document includes descriptions of various activities and programs (departments) of the City and comparative performance indicators for each program or activity, where available.
Budget Philosophy
Budget philosophy varies from organization to organization, depending upon the local needs and concerns
of the citizens. Other factors also affect budget philosophy, such as the state of the local economy, the needs
of the organization, the demands of the public for increased services, unfunded mandates and requirements
of federal and state regulatory agencies. The budget prepared by the City takes a conservative perspective
with regard to both revenues and expenditures. Although historical comparison and trends are very useful,
current data and trends will sometimes take precedence over prior year trends. This means budgeting from
a “conservative” perspective in that revenues are often anticipated either at or slightly above prior levels,
unless there are other known factors that will significantly affect anticipated revenues. In addition,
expenditures are also estimated conservatively (i.e., allowances are projected regarding cost increases or
anticipated expenditures). As a result, over the years this method has resulted in substantial increases in
actual fund reserves when compared to budgeted or projected fund reserves. The City continues to use this
method of budgeting rather than use unreasonable projections, which could have an adverse impact on the
City’s reserves.
Basis of Budgeting and Accounting
The financial information presented in this budget is similar to information presented in previous budget
documents. The accounting and financial treatment that applies to a fund is determined by its measurement
focus.
The accounting and financial reporting treatment is determined by the applicable measurement focus and
basis of accounting. Measurement focus indicates the type of resources being measured such as current
financial resources or economic resources. The basis of accounting indicates the timing of transactions or
events for recognition.
The governmental fund financial statements are reported using the current financial resources measurement
focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both
measurable and available. Revenues are considered to be available when they are collectible within the
current period or soon enough thereafter to pay liabilities of the current period. Expenditures generally are
recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are
recorded only when payment is due. General capital asset acquisitions are reported as expenditures in
governmental funds. Issuance of long-term debt and acquisitions under capital leases are reported as other
financing sources.
Sales taxes, franchise taxes, licenses and interest associated with the current fiscal period are all considered
to be susceptible to accrual and so have been recognized as revenues of the current fiscal period.
Entitlements are recorded as revenues when all eligibility requirements are met, including any time
requirements, and the amount is received during the period or within the availability period for this revenue
source (within 60 days of year-end). Expenditures driven grants are recognized as revenue when the amount
is received during the period or within the availability period for this revenue source (within 60 days of
year-end). Property taxes, municipal court, ambulance services and all other revenue items are considered
to be measurable and available only when cash is received by the City.
17
The government-wide and propriety fund financial statements are reported using the economic resources
measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses
are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are
recognized as revenues in the year in which they are levied. Grants and similar items are recognized as
revenue as soon as all eligibility requirements imposed by the provider have been met.
Basis of Budgeting
The basis of budgeting refers to the conversions for recognition of costs and revenue in budget development
and in establishing and reporting appropriations, which are the legal authority to spend or collect revenues.
The City uses a modified accrual basis for budgeting governmental funds. Proprietary funds are budgeted
using accrual concepts.
• Revenues are budgeted in period 1,
• Expenses are budgeted in period 1,
• Depreciation of capital assets is not budgeted,
• Capital outlay is budgeted as an expense in the year purchased,
• Principal payments are budgeted as an expense rather than a reduction to the liability,
• Proceeds from bond sales are budgeted as revenue, and
• Transfer of bond proceeds to the Capital Projects Fund is budgeted as an expense.
Budget Procedures
The budget process begins with the distribution of budget instructions to the department heads. Each
department receives instructions for its respective operations, personnel requirements, capital outlay, and
revenues. The budget worksheets used in the budgeting process contain: actuals for the previous two years,
current year adopted budget, current year actuals to date, current year forecast, and requested budget amount
for the next year. This financial information is to be used by the department heads as a guide to complete
the proposed budget.
This budget was developed based on zero base budgeting. Supplemental requests for service enhancements
and capital needs are requested and justified separately. Upon completion of the proposed budget,
department heads submit their budget request to the Finance Department for review, after which the budget
is submitted to the City Manager for review and approval. The City Manager meets with the department
heads to discuss and make adjustments where needed.
The Finance Department prepares the revenue budget with input from department heads and subsequent
review by appropriate departments and the City Manager. Property tax revenue is budgeted using data
provided in the preliminary or certified tax rolls received from Harris County Appraisal District. All other
revenues are budgeted with the use of comparative financial information provided by the prior year’s actual
revenue, current year estimated revenue, and known factors that may affect receipt of revenue.
The City Manager submits a balanced budget of expenditures and revenues to the City Council for review
prior to the annual Budget Workshop.
The following procedures are followed for formal adoption of the budget:
1. The City Manager submits to the City Council a proposed operating budget for the fiscal
year commencing the following January 1, which is typically adopted at the last regularly
scheduled City Council meeting in September.
18
2. Public notices and hearings are conducted pursuant to state law.
3. The budget is legally enacted through passage of an ordinance.
4. The legal level of control is the total approved budget for each fund.
5. All funds are included in the budget development process and submitted to City Council for
adoption each year and are monitored by the department heads and Finance Department
throughout the year.
6. Operating fund appropriations lapse at year-end.
7. See the West University Place Home Rule Charter, Article 7, Section 7.03 for further
budget procedures and rules for the adoption of the budget.
Budget Amendments
When an appropriation exceeds the budgeted amount, the respective department head may request a
budget amendment for an expenditure. City Council must approve the budget amendment by ordinance
prior to expending the funds.
Transfer of Appropriations
At any time during the fiscal year, the City Manager may approve an amendment to the budget that transfers
part or all of any unencumbered appropriation balance among divisions or departments within the same
fund. The City Council must approve any budget amendments that increase or decrease the appropriation
for any fund.
Emergency Appropriations
At any time in any fiscal year, the Council may make emergency appropriations to meet a pressing need for
public expenditure, for other than regular or recurring requirements, to protect the public health, safety or
welfare. Such appropriations shall be adopted by ordinance with a majority vote of the City Council
members at a special or regular meeting.
19
BUDGET PROCESS
Staff Budget Development (June - July)
Budget Kickoff
Community Improvement Program development kickoff
Departments prepare revenue and expenditure budgets
Staff Budget Review (July - August)
City Manager, Finance, and Department Heads review budgets
City Manager considers the projected amount of available resources, direction
provided by City Council, the City’s fiscal policies and the most cost effective
and efficient method of service delivery to the public
Capital Projects are reviewed and finalized
Proposed budget is finalized
Budget document is prepared, highlighting the major changes in the budget
Council Budget Review and Adoption (August - September)
The proposed budget is submitted to City Council and a workshop is held
A public hearing is held and City Council adopts the budget by ordinance
20
READER’S GUIDE TO THE BUDGET
This document has been prepared to help the reader 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 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 intends to accomplish. Finally, the
annual operating budget functions as a tool, formally communicating the City’s financial and operating plan
for the coming year.
The budget as a policy document. This involves including a statement (or statements) of budgetary
policies, goals, objectives, and strategies for the year and also an explanation of the budgeting process to
the reader. Goals, objectives, and strategies are an integral part of this document, which we believe satisfy
this requirement.
The budget as a financial plan. This criterion involves including an explanation of the financial structure
and operations of the City. The City’s major revenue sources and fund structures are defined and amplified.
The budget contains an all-inclusive financial plan for all funds and resources of the City, and also includes
a multi-year financial forecast. Included are projections of financial condition at the end of the fiscal year,
projections of financial activity, and historical comparisons. The budget also presents a consolidated picture
of all operations and financing activities in a condensed format. An explanation of the budgetary accounting
basis (cash basis, modified accrual basis, or other acceptable method) was employed in the development of
the budget. The budget summary section, as well as the various fund and department summaries, satisfies
this requirement.
The budget as an operations guide. An organizational chart, description of the departmental
organizational structure, services, and staffing levels, with historical comparisons, are included.
The budget as a communications device. The budget document is available to the public at the City
Secretary’s Office in City Hall as well as on the City’s website. As much as possible, we have avoided the
use of complex technical language and terminology, and included charts, graphs, and glossary for
understandability and usability. Efforts are made to explain the basic units of the budget, including funds,
departments or activities, and disclosing sources of revenues and explanations of revenue estimates and
assumptions. This information is contained in the transmittal letter and budget summary sections.
The four categories above are recognized by the Government Finance Officers Association (GFOA) as an
integral part of any budget document in order to convey to the reader the goals and objectives the City will
address during the year and how those goals and objectives will be met and measured. The City has
attempted to present these goals and objectives to the reader in such a manner that any reader, regardless of
the reader’s financial background or knowledge, will be able to gain a basic understanding of them.
21
Beginning
Balance
(Estimated)Taxes
Licenses,
Permits, Fees
& Charges
for Services Other Total
Expenditures
and Transfers
Out
Ending
Balance
General Fund 5,992,410$ 15,756,000$ 3,580,000$ 2,335,600$ 21,671,600$ 21,506,000$ 6,158,010$
Debt Service Fund 929,090 5,926,000 - 401,637 6,327,637 6,304,950 951,777
Water and Sewer Fund 840,390 - 8,100,000 128,500 8,228,500 7,624,020 1,444,870
Solid Waste Fund 324,599 - 1,868,300 1,800 1,870,100 1,946,550 248,149
Capital Project Fund 300,704 - - 710,300 710,300 835,000 176,004
Capital Reserve Fund 8,932,000 - - 1,933,000 1,933,000 710,000 10,155,000
2019 CO Fund 429,213 - - - - - 429,213
Transportation Improvement Fund 14,341,866 - - 1,280,000 1,280,000 10,063,799 5,558,067
Water and Sewer Capital Fund 3,382,430 - - 21,653,000 21,653,000 24,280,000 755,430
Employee Benefit Fund 1,272,436 - - 2,220,150 2,220,150 2,242,350 1,250,236
Human Resources Services Fund 464,550 - - 250,100 250,100 306,500 408,150
Vehicle Replacement Fund 1,205,067 - - 682,000 682,000 658,000 1,229,067
Technology Management Fund 625,876 - - 1,928,800 1,928,800 1,938,500 616,176
Asset Replacement Fund 3,570,725 - - 736,400 736,400 458,800 3,848,325
Parks Fund 82,712 - - 35,100 35,100 40,000 77,812
Friends of West U Parks Fund 7,568 - - 187,500 187,500 187,500 7,568
Truancy Prevention Fund 5,194 - - 3,100 3,100 - 8,294
Municipal Court Fund 123 - - 100 100 - 223
Court Technology Fund 21,305 - - 5,000 5,000 4,500 21,805
Tree Replacement Fund 339,521 - - 50,500 50,500 50,000 340,021
Court Security Fund 44,223 - - 4,100 4,100 9,500 38,823
Metro Fund 401,063 - - 675,100 675,100 925,000 151,163
Police State Forfeited Property Fund 47,872 - - 100 100 - 47,972
Police Training Fund 31,734 - - 2,550 2,550 - 34,284
Fire Training Fund 16,327 - - - - - 16,327
Good Neighbor Fund 4,152 - - - - 2,500 1,652
Total All Funds 43,613,150$ 21,682,000$ 13,548,300$ 35,224,437$ 70,454,737$ 80,093,469$ 33,974,418$
Sources
2022 Combined Summary of Revenues, Expenditures and Fund Balance/Retained Earnings
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON
22
2021 2022
Amount of
Increase
(Decrease)
Percent of
Increase
(Decrease)
Governmental Fund Types:
General Fund 21,276,070$ 21,506,000$ 229,930$ 1.08%
Debt Service Fund 7,180,374 6,304,950 (875,424) -12.19%
Total 28,456,444 27,810,950 (645,494) -2.27%
Enterprise Fund Types:
Water & Sewer Fund 9,036,020 7,624,020 (1,412,000) -15.63%
Solid Waste Management Fund 1,935,700 1,946,550 10,850 0.56%
Total 10,971,720 9,570,570 (1,401,150) -12.77%
Internal Service Fund Types:
Employee Benefit Fund 2,317,000 2,242,350 (74,650) -3.22%
Human Resources Services Fund 253,900 306,500 52,600 20.72%
Asset Replacement Fund 186,600 458,800 272,200 145.87%
Vehicle Replacement Fund 153,000 658,000 505,000 330.07%
Technology Management Fund 1,727,900 1,938,500 210,600 12.19%
Total 4,638,400 5,604,150 965,750 20.82%
TOTAL ALL FUND TYPES 44,066,564$ 42,985,670$ (1,080,894)$ -2.45%
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY EXPENDITURES COMPARISON
Comparison of 2021 Budget to 2022 Budget
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
2021 2022
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
$25,000,000
2021
2022
23
General Fund
Debt Service
Fund
Water & Sewer
Fund
Solid Waste
Fund
Capital Project
Funds* Total
Revenues
Property Tax 13,526,000$ 5,926,000$ -$ -$ -$ 19,452,000$
Other Taxes 2,230,000 - - - - 2,230,000
Licenses, Permits & Fees 695,500 - - - - 695,500
Charges for Services 2,884,500 - 8,100,000 1,868,300 - 12,852,800
Fines & Forfeitures 132,000 - - - - 132,000
Other Revenue 466,200 34,000 128,500 1,800 22,696,300 23,326,800
Transfers 1,737,400 367,637 - - 2,880,000 4,985,037
Total Revenues 21,671,600$ 6,327,637$ 8,228,500$ 1,870,100$ 25,576,300$ 63,674,137$
Expenditures
Personnel 13,402,900$ -$ 1,179,400$ 520,050$ -$ 15,102,350$
Operating 5,083,200 - 3,841,600 831,800 - 9,756,600
Capital 207,500 - 60,000 11,000 24,173,000 24,451,500
Transfers 2,812,400 - 2,150,000 583,700 710,000 6,256,100
Debt Service - 6,304,950 393,020 - - 6,697,970
Total Expenditures 21,506,000$ 6,304,950$ 7,624,020$ 1,946,550$ 24,883,000$ 62,264,520$
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON MAJOR FUNDS
2022 BUDGET AT A GLANCE
* Includes the following capital funds: Capital Projects, Capital Reserve, Transportation Improvement, 2019 Certificate of
Obligation, and Water & Sewer Capital Projects.
Personnel
24.3%
Operating
15.7%
Capital
39.3%
Transfers
10.0%
Debt Service
10.8%
2022 EXPENDITURES - GENERAL, DEBT
SERVICE, WATER & SEWER, SOLID WASTE AND
CAPITAL PROJECT FUNDS
Property Tax
30.5%
Other Taxes
3.5%Licenses, Permits
& Fees
1.1%
Charges for
Services
20.2%
Fines &
Forfeitures
0.2%
Other Revenue
36.6%
Transfers
7.8%
2022 REVENUES - GENERAL, DEBT SERVICE,
WATER & SEWER, SOLID WASTE AND
CAPITAL PROJECT FUNDS
24
Levy Rate
per $100
Monthly
Cost*
Levy Rate
per $100
Monthly
Cost*
Maintenance & Operations $0.192482 $197.85 $0.193797 $206.44 $8.59
Debt Service $0.101584 $104.42 $0.084725 $90.25 ($14.17)
Total $0.294066 $302.26 $0.278522 $296.69 ($5.58)
Average Residential Taxable
Value
* Based on Average Residential Taxable Value
Tax Year
2020
Tax Year
2021
Tax Year
2021
@ Actual
Rate
@ No-New-
Revenue
(NNR) Rate
@ Adopted
Rate
$1,233,455 $1,278,268 $1,278,268
0.29407 0.28594 0.27852
$3,627.17 $3,655.09 $3,560.26
$302.26 $304.59 $296.69
2021
Adopted vs.
2021 NNR
2021 NNR vs.
2020 Actual
2021
Adopted vs.
2020 Actual
$44,813 $44,813
Tax Increase (Decrease) from Value $0.00 $128.14 $124.81
Tax Increase (Decrease) from Rate -$94.83 -$100.22 -$191.73
-$94.83 $27.92 -$66.90
-$7.91 $2.33 -$5.58
0.77% -1.84%
Monthly
Increase/
(Decrease)
Tax Year 2020 Tax Year 2021
COMPARISON OF PROPERTY TAXES
TAX YEAR 2020 vs. 2021
Average Taxpayer Annual Tax Increase (Decrease)
Increase (Decrease) per month
% Increase (Decrease) YTY
Average Taxable Value - Residential
Tax Rate per $100 Assessed Value
Average Annual Tax
Average Monthly Tax
Value Increase (Decrease)
$1,233,455 $1,278,268
AVERAGE RESIDENTIAL PROPERTY TAX IMPACT
TAX YEAR 2020 vs. 2021
25
THIS PAGE INTENTIONALLY BLANK
26
GENERAL FUND
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.
2021 Estimated Revenue – The 2021 Budget projected a revenue total of $19.31 million,
excluding transfers to finance the General Fund’s services. Based on collections and data available
through September 1, 2021, revenues are estimated to total $19.18 million, 0.72% or $139 thousand
below the 2021 budgeted amount. Parks and recreation fee categories are expected to be less than
the original budget projections by $33,200, alarm monitoring revenue is projected to be under
budget by $282,000 and fines and forfeitures are expected to come in under budget by $29,200.
Additionally, earnings on investments revenue is projected to come in under budget by $71,500,
which is due to the decline in interest rates.
2021 Estimated Expenditures – The 2021 Budget appropriated $21.28 million, including transfers
out. Based on expenditures through September 1, 2021 and department estimates to complete the
year, the total actual expenditures are projected to be above the appropriated amount by $5.91
million or 27.78%. The increase was due to a transfer from the General Fund to the Capital Reserve
Fund totaling $7.0 million, which allows the City to utilize the General Fund excess unassigned
fund balance for future capital projects.
2021 Financial Position – The City of West University Place’s General Fund is projected to close
2021 in sound fiscal condition. The estimated ending fund balance available for appropriations in
2021 is $5.41 million. This amount represents 25.15% of the 2022 budgeted expenditures.
The City’s financial policies require that General Fund unassigned and unrestricted reserves be
maintained at 20% of expenditures. 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 2021 exceeding that
target by approximately $1.37 million.
2022 Budgeted Revenues – The City’s General Fund revenues for fiscal year 2022 are projected to
increase 3.15% over 2021’s revenue budget. Total 2022 revenues are expected to be approximately
$21.67 million.
Revenues from ad valorem property taxes (current tax, delinquent tax and penalty and interest) will
increase by $600,122, a 4.6% increase. The ad valorem tax rate dedicated to maintenance and
operations increased 0.68% to $0.193797 per $100 of assessed value. Taxable value in West
University Place is estimated to increase $243.6 million or 3.63% to $6.95 billion. Values from
new construction are certified at $55.50 million. Value increases of $60.56 million on existing
property will be combined with the new construction value and an additional estimate of $244.2
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 $1.30 million a 6.6% increase
from 2021.
Franchise taxes are expected to provide approximately 4.2% of the City’s General Fund revenues,
budgeted at $0.92 million. Franchise fees are received for electricity, telephone, natural gas and
cable service provided to the residents of West University Place.
27
GENERAL FUND (Cont.)
Revenue sources budgeted under the Charges for Services category includes ambulance service,
alarm monitoring, parks fees, and other service related fees. Alarm monitoring revenue is expected
to decrease by $282,000 from the 2021 Budget, which is due to eliminating the enhanced
Alarm.com feature. Parks and recreation revenue items contained within Charges for Services are
expected to increase by $172,600 from the 2021 Budget. Other revenue sources under Charges for
Services are consistent with the 2021 Budget.
2022 Budgeted Expenditures – The 2022 Budget appropriates $21.50 million, up $230 thousand,
or 1.1% from the 2021 General Fund’s $21.28 million budget. The increase is due primarily to
increases in personnel expenditures.
Included in the 2022 Budget are the following transfers:
Amount Transfer To Fund Purpose
$350,000 Vehicle Replacement
Fund
Provide cash basis funding for replacement vehicles.
($7,000 increase)
$1,734,100 Technology
Management Fund
Provide operating funds for the centralization and
management of city-wide technology needs.
($192,900 increase)
$443,300 Asset Replacement
Fund
Provide cash basis funding for the purchase of high dollar
equipment routinely used by the city. ($96,000 decrease)
$0 Capital Project Fund Provide cash basis funding for capital projects related to the
City’s infrastructure. ($300,000 decrease)
$35,000 Employee Benefit
Fund
Provide operating funds for the centralization and
management of employee benefits. (no change)
$250,000 Human Resources
Services Fund
Provides cash basis funding for non-insurance related
Human Resources expenditures. ($2,000 decrease)
Personnel costs, including benefits, will amount to $13.40 million, or 62.32% of the expenditure
budget, and a 2.41% increase compared to the corresponding 2021 budget. The City’s portion of
health and dental care benefit costs are projected to total $1.10 million, a 5.31% decrease as
compared to the 2021 budget. Required contributions to the Texas Municipal Retirement System
are budgeted at $1.22 million, up approximately 3.79%. 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 13.13%. As of December 31, 2020, the most recent available valuation, the City of
West University Place is 82.56% funded.
The 2022 Budget for employee regular wages is $8.44 million, up 3.50% over the 2021 Budget.
The budget includes a 3.0% annual merit increase that an employee can earn on their anniversary
date. An additional 1.5%, for a total of 4.5%, can be earned by an employee for exceptional
performance. The 2022 Budget also includes the implementation for a Step Program for public
safety employees – police officers and firefighters. On January 1, 2022, eligible employees will be
moved to their respective step and corresponding pay rate. On the eligible employee’s anniversary
date, they will be moved to the next step.
28
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY DEPARTMENT
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REVENUES:
AD VALOREM TAXES $ 11,868,670 $ 12,307,661 $ 12,925,878 $ 12,908,400 $ 13,526,000
SALES TAXES 1,300,763 1,358,237 1,220,000 1,349,300 1,300,000
FRANCHISE TAXES 1,093,925 908,388 993,000 945,000 920,000
OTHER TAXES 11,219 8,382 8,000 11,700 10,000
TOTAL TAXES 14,274,577$ 14,582,667$ 15,146,878$ 15,214,400$ 15,756,000$
PERMITS, LICENSES AND FEES 727,588 648,139 606,750 709,200 695,500
CHARGES FOR SERVICES 3,414,984 1,953,402 2,872,100 2,647,000 2,884,500
FINES AND FORFEITURES 277,731 110,579 135,400 106,200 132,000
EARNINGS ON INVESTMENTS 340,194 102,657 83,500 11,000 12,000
OTHER REVENUE 343,593 1,340,343 469,800 487,400 454,200
TRANSFERS IN 1,789,454 1,640,691 1,695,300 1,728,000 1,737,400
TOTAL REVENUES 21,168,121$ 20,378,479$ 21,009,728$ 20,903,200$ 21,671,600$
EXPENDITURES BY DEPARTMENT:
ADMINISTRATION $ 1,487,012 $ 1,278,449 $ 1,725,970 $ 1,615,005 $ 1,820,250
FINANCE 2,878,097 1,600,284 1,847,400 1,734,100 1,889,900
POLICE 4,541,084 4,737,561 5,531,200 4,949,250 5,560,750
FIRE 3,546,949 3,710,437 3,850,000 3,636,200 3,952,300
PUBLIC WORKS 2,992,669 3,277,667 3,621,050 3,536,200 3,663,800
PARKS & RECREATION 4,072,762 3,040,622 4,113,450 3,908,840 4,334,000
TRANSFERS OUT -283,600 587,000 7,807,000 285,000
TOTAL EXPENDITURES 19,518,573$ 17,928,621$ 21,276,070$ 27,186,595$ 21,506,000$
NET REVENUES (EXPENDITURES 1,649,548$ 2,449,858$ (266,342)$ (6,283,395)$ 165,600$
BEGINNING FUND BALANCE 8,176,398 9,825,946 10,591,614 12,275,805 5,992,410
ENDING FUND BALANCE 9,825,946$ 12,275,805$ 10,325,272$ 5,992,410$ 6,158,010$
ASSIGNED*197,000 203,000 211,000 211,000 219,000
RESTRICTED**332,455 352,432 463,708 372,432 392,432
UNASSIGNED FUND BALANCE 9,296,492$ 11,720,373$ 9,650,564$ 5,408,978$ 5,546,578$
* Assigned for City Manager's Contract
** Restricted for PEG fees
ADMINISTRATION
8.5%
FINANCE
8.8%
POLICE
25.9%
FIRE
18.4%
PUBLIC WORKS
17.0%
PARKS & RECREATION
20.2%
TRANSFERS OUT
1.3%
2022 GENERAL FUND EXPENDITURES BY DEPARTMENT
29
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY ACCOUNT
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REVENUES:
AD VALOREM TAXES 11,868,670$ 12,307,661$ 12,925,878$ 12,908,400$ 13,526,000$
SALES TAXES 1,300,763 1,358,237 1,220,000 1,349,300 1,300,000
FRANCHISE TAXES 1,093,925 908,388 993,000 945,000 920,000
OTHER TAXES 11,219 8,382 8,000 11,700 10,000
TOTAL TAXES 14,274,577$ 14,582,667$ 15,146,878$ 15,214,400$ 15,756,000$
PERMITS, LICENSES AND FEES 727,588 648,139 606,750 709,200 695,500
CHARGES FOR SERVICES 3,414,984 1,953,402 2,872,100 2,647,000 2,884,500
FINES AND FORFEITURES 277,731 110,579 135,400 106,200 132,000
EARNINGS ON INVESTMENTS 340,194 102,657 83,500 11,000 12,000
OTHER REVENUE 343,593 1,340,343 469,800 487,400 454,200
TRANSFERS IN 1,789,454 1,640,691 1,695,300 1,728,000 1,737,400
TOTAL REVENUES 21,168,121$ 20,378,479$ 21,009,728$ 20,903,200$ 21,671,600$
EXPENDITURES:
REGULAR WAGES $ 7,104,156 $ 7,441,332 $ 8,155,700 $ 7,798,400 $ 8,441,200
PART-TIME WAGES 673,893 509,779 745,000 641,020 781,000
ON CALL 17,291 19,479 23,800 23,400 24,500
OVERTIME 706,689 611,710 616,800 592,350 604,100
LONGEVITY 49,797 51,684 58,400 55,000 60,700
HEALTH & DENTAL 1,003,084 899,373 1,156,700 907,500 1,095,300
TMRS 1,053,654 1,086,603 1,179,800 1,136,000 1,224,500
FICA 633,495 636,157 709,550 670,000 736,200
WORKERS COMPENSATION 91,464 146,753 85,620 86,505 90,550
ALLOWANCES 64,355 62,731 69,200 63,720 69,600
RETIREE BENEFITS 188,600 94,400 98,300 94,400 98,800
OTHER BENEFITS 385,927 30,639 45,500 41,200 44,550
HSA CONTRIBUTION 15,375 112,175 110,500 76,200 111,000
EMPLOYEE RELATIONS 26,352 18,126 32,300 28,500 20,900
PERSONNEL 12,014,133$ 11,720,940$ 13,087,170$ 12,214,195$ 13,402,900$
OFFICE SUPPLIES $ 34,896 $ 38,835 $ 41,250 $ 38,700 $ 42,500
APPREHENSION & JAILING 1,861 861 1,400 1,400 1,400
OPERATING SUPPLIES 182,388 195,000 218,200 220,400 169,600
EMS SUPPLIES - - 28,000 28,000 30,000
FUEL 63,087 40,627 75,000 60,000 71,000
EMERGENCY GENERATOR FUEL 1,739 4,401 3,700 20,000 5,000
TREATMENT CHEMICALS 26,361 17,891 35,400 37,900 39,600
EQUIPMENT MAINTENANCE 91,298 85,958 118,400 107,300 135,600
VEHICLE MAINTENANCE 92,207 99,178 93,500 104,500 101,500
BUILDING & GROUNDS MAINTENANCE 135,180 65,674 80,000 80,000 88,700
SWIMMING POOL MAINTENANCE 61,890 65,053 62,500 62,500 58,500
DRAINAGE MAINTENANCE 27,254 46,576 43,000 43,000 146,000
STREET MAINTENANCE 110,761 179,489 205,000 205,000 155,000
TRAFFIC CONTROL MAINTENANCE 25,752 18,393 24,000 24,000 24,000
POSTAGE & SHIPPING 97,370 66,137 73,100 72,800 44,300
ELECTRIC SERVICE 334,404 217,299 277,000 250,500 263,000
STREET LIGHTING - ELECTRIC SERVICE 117,915 53,246 75,000 70,000 75,000
SURFACE WATER 121 -1,000 - -
NATURAL GAS SERVICE 20,326 16,473 23,400 28,000 31,200
SOFTWARE LICENSES - - - - 6,000
CONSULTANTS 70,407 54,035 76,000 83,000 35,000
LEGAL 128,813 160,501 205,000 190,000 211,000
30
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY ACCOUNT
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
EQUIPMENT LEASE/RENTAL 35,664 30,893 38,800 24,200 25,500
PROFESSIONAL DUES 29,255 27,606 35,800 33,100 37,950
PUBLICATIONS 20,688 15,394 25,550 23,300 22,600
PROFESSIONAL DEVELOPMENT 128,053 74,093 184,500 126,300 192,150
CREDIT CARD FEES 57,748 38,039 60,000 60,600 66,800
OTHER CONTRACTED SERVICES 1,177,825 1,035,816 1,507,400 1,202,400 1,403,400
LOBBYIST - - 30,000 25,000 -
INSTRUCTOR FEES 882,360 339,446 856,300 641,800 840,000
YOUTH SPORTS 125,000 - - 40,000 100,000
GENERAL LIABILITY INSURANCE 8,330 8,976 10,000 9,000 10,100
ERRORS & OMISSIONS 16,450 16,496 18,000 17,000 22,200
LAW ENFORCEMENT LIABILITY 15,054 14,433 17,000 17,000 23,000
CRIME COVERAGE FIDELITY 2,907 3,124 3,200 3,200 3,200
AUTO LIABILITY 38,192 39,808 42,000 41,000 46,200
AUTO PHYSICAL DAMAGE 29,529 33,144 30,000 30,000 30,000
UNDERGROUND STORAGE LIABILITY 500 500 800 500 800
REAL & PERSONAL PROPERTY 99,907 104,910 111,000 107,000 121,500
DEDUCTIBLE 1,180 (290) 10,000 10,000 10,000
PROPERTY TAXES 11,288 1,758 - - -
COMMUNITY RELATIONS 33,257 22,277 139,000 105,000 313,700
BOARDS AND COMMITTEES 4,594 5,039 5,000 5,000 5,000
ELECTION EXPENSE 18,425 - 28,000 47,000 30,000
BAD DEBT EXPENSE - 145 - 1,700 200
FURNITURE & EQUIP < $5000 1,352 1,751 3,200 5,200 2,000
FURNITURE & FIXTURES 21,510 1,873 - 1,200 -
AUTOMOBILES - - - 30,000 -
LAND ACQUISITION 678,263 - - - -
OTHER EQUIPMENT 53,931 171,992 154,500 163,900 115,300
CONSTRUCTION COSTS 6,344 - 12,000 5,000 5,000
OTHER CONSTRUCTION COSTS 28,604 70,895 51,500 194,500 85,200
TRANSFER TO CAPITAL PROJECT FUND - - 300,000 300,000 -
TRANSFER TO CAPITAL RESERVE FUND - - - 7,000,000 -
TRANSFER TO VEHICLE REPLACEMENT
FUND 343,300 365,355 343,000 343,000 350,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 1,435,500 1,496,400 1,541,200 1,761,200 1,734,100
TRANSFER TO ASSET REPLACEMENT
FUND 575,400 576,100 539,300 539,300 443,300
TRANSFER TO EMPLOYEE BENEFIT FUND - 33,700 35,000 35,000 35,000
TRANSFER TO HUMAN RESOURCE SVCS
FUND - 249,900 252,000 252,000 250,000
CONTINGENCY - 2,482 45,000 45,000 45,000
OPERATING 7,504,440$ 6,207,681$ 8,188,900$ 14,972,400$ 8,103,100$
TOTAL EXPENDITURES 19,518,573$ 17,928,621$ 21,276,070$ 27,186,595$ 21,506,000$
31
GENERAL FUND
DETAIL STATEMENT OF REVENUES
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
CURRENT YEAR PROPERTY TAXES $ 11,716,660 $ 12,170,492 $ 12,865,878 $ 12,809,900 $ 13,441,000
PRIOR YEAR PROPERTY TAXES 100,890 87,550 20,000 44,500 40,000
PENALTY AND INTEREST 51,120 49,619 40,000 54,000 45,000
AD VALOREM TAXES 11,868,670$ 12,307,661$ 12,925,878$ 12,908,400$ 13,526,000$
SALES TAX $ 1,300,763 $ 1,358,237 $ 1,220,000 $ 1,349,300 $ 1,300,000
SALES TAXES 1,300,763$ 1,358,237$ 1,220,000$ 1,349,300$ 1,300,000$
ELECTRICITY $ 547,169 $ 546,875 $ 547,000 $ 545,400 $ 545,000
NATURAL GAS 168,128 145,128 147,000 169,500 150,000
TELEPHONE 72,576 77,813 60,000 74,000 70,000
CABLE 277,022 138,573 239,000 136,100 135,000
TELEPHONE-PEG FEES 29,031 - - 20,000 20,000
FRANCHISE TAXES 1,093,925$ 908,388$ 993,000$ 945,000$ 920,000$
MIXED BEVERAGE TAX $ 11,219 $ 8,382 $ 8,000 $ 11,700 $ 10,000
OTHER TAXES 11,219$ 8,382$ 8,000$ 11,700$ 10,000$
TOTAL TAXES 14,274,577$ 14,582,667$ 15,146,878$ 15,214,400$ 15,756,000$
BUILDING PERMIT $ 310,376 $ 235,786 $ 250,000 $ 250,000 $ 275,000
PLUMBING PERMIT 87,200 84,515 70,000 85,000 90,000
HVAC PERMIT 61,267 56,270 55,000 50,000 55,000
FENCE AND SIDEWALK PERMIT 49,751 45,718 40,000 60,000 50,000
ELECTRICAL PERMIT 58,182 59,461 45,000 70,000 60,000
TREE DISPOSITION FEE 30,300 32,800 30,000 30,000 30,000
LOW IMPACT INSPECTION FEE 15,500 18,500 15,000 50,000 20,000
ALARM PERMIT 50,780 49,320 50,500 33,000 50,000
DRAINAGE PERMIT 6,905 6,635 6,500 10,000 7,000
TREE REMOVAL PERMIT 150 350 500 500 500
FIRE SPRINKLER PERMITS 2,447 1,909 3,000 2,000 2,000
PET LICENSES 1,205 1,580 1,000 1,200 1,000
ALCOHOLIC BEVERAGE PERMIT 250 6,520 250 500 5,000
ELECTRICAL CONTRACTOR PERMIT 75 - - - -
CONTRACTOR PERMIT 46,200 48,775 40,000 60,000 50,000
ROW USE PERMIT 7,000 - - 7,000 -
PERMITS, LICENSES AND FEES 727,588$ 648,139$ 606,750$ 709,200$ 695,500$
PLAN CHECKING FEE $ 130,249 $ 105,774 $ 100,000 $ 115,000 $ 125,000
ZPC & ZBA FEES 3,150 6,150 2,800 4,400 4,400
BUILDING STANDARDS FEE 300 600 300 300 300
RE-INSPECTION FEE 125 300 - - -
PLAT REVIEW FEE 540 950 1,000 1,200 1,200
PREMATURE WORK FEE 95,206 101,174 70,000 115,000 115,000
AMBULANCE SERVICE 199,960 187,137 150,000 175,000 150,000
CHILD SAFETY 18,669 16,638 18,000 18,300 18,000
ALARM MONITORING 700,669 701,335 982,000 700,000 745,000
OTHER FEES AND PERMITS 25,410 21,240 15,000 18,000 20,000
SENIOR SERVICES CLASSES 118,796 30,855 82,500 31,000 55,000
RENTALS - COMMUNITY BUILDING 46,923 21,809 11,000 27,500 34,000
MEMBERSHIPS - RECREATION CENTER 208,663 123,649 146,000 146,000 175,200
DAY PASS - RECREATION CENTER 15,252 23,606 11,000 17,600 21,100
AQUATIC CLASS FEES - RECREATION CENTER 989,940 368,829 693,000 560,000 672,000
SPECIAL PERMIT FEES - RECREATION CENTER 72,239 15,542 36,000 36,000 36,000
RENTALS - RECREATION CENTER -6 - - 1,500
RECREATION CENTER - SPECIAL EVENTS - - - 2,500 6,000
MEMBERSHIPS - COLONIAL PARK 191,882 49,432 134,500 137,000 150,700
DAY PASS - COLONIAL PARK 51,210 30,975 36,000 36,000 43,200
COLONIAL PARK - SPECIAL EVENTS 11,423 800 8,000 100 500
POOL RENTAL - COLONIAL PARK 41,184 240 29,000 33,500 40,200
PAVILION RENTAL - COLONIAL PARK 13,818 3,900 9,500 10,200 12,200
CONCESSIONS - COLONIAL PARK 6,341 1,796 4,500 2,000 2,000
32
GENERAL FUND
DETAIL STATEMENT OF REVENUES
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
SPECIAL PERMIT FEES - COLONIAL PARK 12,060 (2,521) 8,500 12,900 8,500
MISCELLANEOUS - CULTURAL & RECREATIONAL 462,398 143,186 323,500 447,500 447,500
CHARGES FOR SERVICES 3,416,405$ 1,953,402$ 2,872,100$ 2,647,000$ 2,884,500$
MUNICIPAL COURT FINES $ 259,850 $ 103,363 $ 130,000 $ 100,000 $ 125,000
LOCAL TRAFFIC FINES 4,911 2,142 2,500 2,500 3,000
CHILD SAFETY FINE 1,900 425 900 1,500 2,000
FALSE ALARM FEE 10,200 4,350 1,000 1,200 1,000
PET IMPOUNDMENT 870 300 1,000 1,000 1,000
FINES AND FORFEITURES 277,731$ 110,579$ 135,400$ 106,200$ 132,000$
EARNINGS ON INVESTMENTS $ 294,146 $ 114,412 $ 83,500 $ 12,000 $ 12,000
GAIN/LOSS ON INVESTMENT 46,048 (11,755) - (1,000) -
EARNINGS ON INVESTMENTS 340,194$ 102,657$ 83,500$ 11,000$ 12,000$
FEDERAL GRANT $ 20,626 $ 914,121 $ - $ 20,000 $ 20,000
FEMA REIMBURSEMENT 1,493 23,975 - - -
SOUTHSIDE PLACE 258,625 272,017 272,000 272,000 270,000
SETRAC - - - 8,500 -
SALE OF CITY PROPERTY 56 - - - -
SALE OF CITY PROPERTY-NON-CAPITALIZED 150 585 - - -
RESEARCH & COPIES 585 306 500 500 500
AUTO DECALS 237 140 200 200 200
NSF CHECKS 310 360 - - -
CASH OVER/SHORT (138,484) 20 - 2,000 -
MISCELLANEOUS 53,144 22,005 15,000 18,700 15,000
CYCLONE CYCLES 55,597 57,821 59,100 9,400 -
GOODE COMPANY 82,254 27,824 87,000 87,100 88,500
RENTAL PROPERTY INCOME 9,000 21,170 36,000 69,000 60,000
OTHER REVENUE 343,593$ 1,340,343$ 469,800$ 487,400$ 454,200$
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 310,000 310,000 310,000 310,000 310,000
TRANSFER FROM EMPLOYEE BENEFIT FUND 142,500 - - - -
TRANSFER FROM HUMAN RESOURCE SVCS FUND - 80,691 135,300 168,000 177,400
TRANSFERS IN 1,789,454$ 1,640,691$ 1,695,300$ 1,728,000$ 1,737,400$
TOTAL REVENUE 21,169,542$ 20,378,479$ 21,009,728$ 20,903,200$ 21,671,600$
33
AD VALOREM TAXES
62.4%
SALES TAXES
6.0%FRANCHISE TAXES
4.2%OTHER TAXES
0.1%
PERMITS, LICENSES
AND FEES
3.2%
CHARGES FOR
SERVICES
13.3%
FINES AND
FORFEITURES
0.6%
EARNINGS ON
INVESTMENTS
0.1%
OTHER REVENUE
2.1%TRANSFERS IN
8.0%
2022 GENERAL FUND REVENUE BY TYPE
PERSONNEL
62.3%
INSURANCE
1.2%
ELECTRICITY &
NATURAL GAS
2.0%
VEHICLE
REPLACEMENT
1.6%
TECHNOLOGY
MANAGEMENT
8.1%
ASSET
REPLACEMENT
2.1%
MAINTENANCE
3.3%
FUEL
0.3%
OTHER OPERATING
16.7%
TRANSFERS
1.6%CAPITAL
1.0%
2022 GENERAL FUND EXPENDITURES BY TYPE
34
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
Actual
2021
Estimated
2022
Projected
Number of City Council Agenda Packets Processed 32 35 33 35
Number of Legal Notices Posted 40 36 49 45
Number of Ordinances Codified 8 10 4 10
Number of Elections 1 General 0 1 General 1 Bond
Number of Public Information Requests 146 150 250 250
Number of Board Commission Applications 75 N/A 100 N/A
Sets of Meeting Minutes transcribed and approved 26 33 33 35
Human Resources Work Load Indicators
Indicators 2019
Actual
2020
Actual
2021
Estimated
2022
Projected
Applications Received 594 400 950 500
Employee Biometric Attendance 103 106 100 100
% of employees participating in Wellness Program 99% 99% 99% 99%
Full-Time Recruitments 26 19 22 20
Part-time Recruitments/Seasonal 11 10 11 12
Personnel Action Forms Processed 410 356 350 425
Worker's Compensation Claims 6 5 5 4
Total Number of FTEs 126 128 130 131
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.
(2022 Budget $1,525,200)
City Council – Costs directly associated with the City Council; including council salaries, legal
fees and election expenditures. (2022 Budget $295,050)
35
ADMINISTRATION DEPARTMENT 2022 GOALS
City Secretary
Procure Board/Commission Applicant Tracking Software.
Decrease records inventory stored at SafeSite.
Human Resources
Work with departments to assist in filling vacant areas.
Implement and continue an employee satisfaction survey
Maintain the City’s health and benefit programs for employees.
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.
Continue to maintain and improve employee engagement at all levels.
Revise the city-wide certification compensation structure.
ADMINISTRATION DEPARTMENT BUDGET HIGHLIGHTS
Authorized full-time employees – 7 (2021 authorized full-time employees – 7)
Community Relations – $123,200 (2021 budget – $57,000)
Consultants – $0 (2021 budget – $35,000)
Lobbyist – $0 (2021 budget – $30,000)
Total Budget – $1,820,250 (2021 Total Budget – $1,725,970)
36
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
Administration
Personnel 942,493$ 834,228$ 1,015,500$ 958,300$ 1,005,500$
Operating 367,267 242,818 359,800 323,300 517,700
Capital - - - - 2,000
Total 1,309,760$ 1,077,046$ 1,375,300$ 1,281,600$ 1,525,200$
Council
Personnel 8,659$ 2,529$ 10,170$ 11,405$ 15,550$
Operating 168,593 198,873 340,500 322,000 279,500
Total 177,252$ 201,403$ 350,670$ 333,405$ 295,050$
Total Department 1,487,012$ 1,278,449$ 1,725,970$ 1,615,005$ 1,820,250$
Administration Department Staffing Schedule
2021 2022
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 1 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 77
ADMINISTRATION DEPARTMENT
SALARY RANGE
Determined by Council
37
Administration Division Line Item Budget
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REGULAR WAGES $ 684,758 $ 611,369 $ 722,500 $ 698,800 $ 733,500
PART-TIME WAGES 19,650 - 15,000 7,500 15,000
OVERTIME 4,231 2,913 3,200 1,000 2,500
LONGEVITY 2,429 2,605 3,000 3,000 3,500
HEALTH & DENTAL 46,089 43,700 68,700 52,500 59,400
TMRS 93,065 83,436 97,900 94,800 100,100
FICA 52,061 43,259 54,600 54,300 55,200
WORKERS COMPENSATION 1,354 1,643 1,100 1,000 1,000
ALLOWANCES 22,165 20,455 22,300 20,000 22,200
OTHER BENEFITS 2,356 2,002 3,200 3,100 3,200
HSA CONTRIBUTION 1,000 9,450 8,500 6,800 8,500
EMPLOYEE RELATIONS 13,336 13,397 15,500 15,500 1,400
PERSONNEL 942,493$ 834,228$ 1,015,500$ 958,300$ 1,005,500$
OFFICE SUPPLIES $ 7,517 $ 8,021 $ 10,000 $ 10,000 $ 13,300
POSTAGE & SHIPPING 51,177 31,325 18,000 18,000 18,000
SOFTWARE LICENSES - - - - 6,000
LEGAL - 2,485 - - -
EQUIPMENT LEASE/RENTAL 4,864 4,528 8,000 6,000 7,100
PROFESSIONAL DUES 5,647 4,487 8,000 6,000 7,000
PUBLICATIONS 698 1,007 2,500 1,500 1,000
PROFESSIONAL DEVELOPMENT 10,483 20,366 27,000 17,500 27,000
OTHER CONTRACTED SERVICES 153,191 30,352 40,000 35,000 31,500
COMMUNITY RELATIONS 92 464 57,000 40,000 123,200
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 133,600 137,300 144,300 144,300 238,600
CONTINGENCY - 2,482 45,000 45,000 45,000
OPERATING 367,267$ 242,818$ 359,800$ 323,300$ 517,700$
FURNITURE & EQUIP <$5000 - - - - 2,000
CAPITAL -$ -$ -$ -$ 2,000$
ADMINISTRATION DIVISION TOTAL 1,309,760$ 1,077,046$ 1,375,300$ 1,281,600$ 1,525,200$
ADMINISTRATION DEPARTMENT
38
City Council Division Line Item Budget
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
PART-TIME WAGES $ 8,031 $ 2,345 $ 9,400 $ 10,600 $ 14,400
FICA 614 179 750 800 1,100
WORKERS COMPENSATION 13 5 20 5 50
PERSONNEL 8,659$ 2,529$ 10,170$ 11,405$ 15,550$
OFFICE SUPPLIES $ - $ - $ 1,500 $ 1,000 $ 1,000
CONSULTANTS - 25,620 35,000 30,000 -
LEGAL 128,813 158,016 205,000 190,000 211,000
PROFESSIONAL DUES 4,240 6,552 7,000 6,000 7,000
PUBLICATIONS 6,316 5,672 15,000 15,000 15,000
PROFESSIONAL DEVELOPMENT 5,267 40 11,000 3,000 11,000
LOBBYIST - - 30,000 25,000 -
COMMUNITY RELATIONS 5,533 2,974 8,000 5,000 4,500
ELECTION EXPENSE 18,425 - 28,000 47,000 30,000
OPERATING 168,593$ 198,873$ 340,500$ 322,000$ 279,500$
CITY COUNCIL DIVISION TOTAL 177,252$ 201,403$ 350,670$ 333,405$ 295,050$
ADMINISTRATION DEPARTMENT
39
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
Actual
2021
Estimated
2022
Projected
Number of accounts payable invoices 5,829 5,651 6,000 6,000
Number of purchase orders issued 303 313 310 325
% of EFT payments processed for accounts 53% 56% 58% 60%
Number of bond issuances managed 16 5 6 7
Value of bond issuances managed $37.1M $50.0M $43.5M $20.8M
Court Work Load Indicators
Indicators 2019
Actual
2020
Actual
2021
Estimated
2022
Projected
Number of citations filed 4,645 1,257 1,600 2,000
Number of tickets disposed 3,688 1,548 1,600 1,800
Number of warrants issued 1,522 287 400 800
Number of warrants cleared 584 345 275 450
FINANCE DEPARTMENT DIVISIONS
Finance – Provides the traditional accounting, accounts payable, payroll, cash management,
financial reporting functions. (2022 Budget – $1,063,750)
Municipal Court – Administers the city’s municipal court. (2022 Budget – $299,150)
City-Wide – Provides for expenditures, such as insurance and utilities, which cannot be allocated
to other departments in a satisfactory way. (2022 Budget – $527,000)
FINANCE DEPARTMENT 2022 GOALS
Continue to ensure that the City is financially sound while providing superior service valued
by the community
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
Receive the GFOA Distinguished Budget Presentation Award
40
FINANCE DEPARTMENT BUDGET HIGHLIGHTS
Authorized full-time employees – 6 (2021 authorized full-time employees – 6)
Total Budget – $1,889,900 (2021 Total Budget – $1,847,400)
41
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
Finance
Personnel 460,289$ 432,357$ 526,800$ 487,650$ 539,800$
Operating 427,602 431,204 507,900 479,200 523,950
Total 910,309$ 865,434$ 1,034,700$ 966,850$ 1,063,750$
Municipal Court
Personnel 258,090$ 257,596$ 277,200$ 262,100$ 286,300$
Operating 12,087 8,482 13,700 10,100 12,850
Total 270,177$ 266,078$ 290,900$ 272,200$ 299,150$
City-Wide Charges
Operating 1,697,611$ 468,771$ 521,800$ 495,050$ 527,000$
Total 1,697,611$ 468,771$ 521,800$ 495,050$ 527,000$
Total Department 2,878,097$ 1,600,284$ 1,847,400$ 1,734,100$ 1,889,900$
Finance Department Staffing Schedule
2021 2022
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Finance
Accounting
Finance Director 12 1 1 115,000$ 178,250$
Finance Manager 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
42
Finance Division Line Item Budget
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REGULAR WAGES $ 328,734 $ 302,762 $ 366,100 $ 345,700 $ 380,700
PART-TIME WAGES 14,933 21,949 23,400 15,700 19,500
OVERTIME - 208 - - -
LONGEVITY 374 520 800 600 900
HEALTH & DENTAL 37,093 35,455 43,300 39,400 42,300
TMRS 43,674 40,277 48,700 46,100 50,900
FICA 25,413 24,260 29,300 27,800 30,200
WORKERS COMPENSATION 574 937 500 500 500
ALLOWANCES 5,640 3,619 5,600 5,500 5,600
OTHER BENEFITS 1,271 1,011 1,600 1,400 1,700
HSA CONTRIBUTION - 1,050 4,000 2,450 4,000
EMPLOYEE RELATIONS 2,583 309 3,500 2,500 3,500
PERSONNEL 460,289$ 432,357$ 526,800$ 487,650$ 539,800$
OFFICE SUPPLIES $ 4,988 $ 8,238 $ 5,500 $ 5,500 $ 6,000
EQUIPMENT MAINTENANCE - - 500 200 500
POSTAGE & SHIPPING 1,214 1,043 1,300 1,500 1,300
CONSULTANTS - - - 12,000 -
EQUIPMENT LEASE/RENTAL 5,708 4,887 4,500 2,500 2,500
PROFESSIONAL DUES 1,489 1,910 1,600 1,500 1,900
PUBLICATIONS 2,046 2,081 2,500 2,000 2,500
PROFESSIONAL DEVELOPMENT 3,157 3,489 11,000 5,000 8,750
OTHER CONTRACTED SERVICES 272,000 266,256 332,000 300,000 340,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 137,000 143,300 149,000 149,000 160,500
OPERATING 427,602$ 431,204$ 507,900$ 479,200$ 523,950$
FURNITURE & EQUIP <$5000 - - - - -
FURNITURE & FIXTURES $ 19,818 $ 1,873 $ - $ - $ -
OTHER CONSTRUCTION COSTS 2,600 - - - -
CAPITAL 22,418$ 1,873$ -$ -$ -$
FINANCE DIVISION TOTAL 910,309$ 865,434$ 1,034,700$ 966,850$ 1,063,750$
FINANCE DEPARTMENT
43
Municipal Court Division Line Item Budget
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REGULAR WAGES $ 128,319 $ 133,573 $ 137,000 $ 131,700 $ 137,900
PART-TIME WAGES 63,230 58,901 70,400 64,700 74,100
OVERTIME 10,788 4,498 8,000 5,000 8,000
LONGEVITY 2,920 3,040 3,200 3,200 3,300
HEALTH & DENTAL 17,695 17,717 17,800 19,400 22,000
TMRS 18,612 18,561 19,400 18,400 19,600
FICA 15,133 14,649 16,400 14,800 16,400
WORKERS COMPENSATION 367 516 300 300 300
OTHER BENEFITS 651 516 700 600 700
HSA CONTRIBUTION 375 5,625 4,000 4,000 4,000
PERSONNEL 258,090$ 257,596$ 277,200$ 262,100$ 286,300$
OFFICE SUPPLIES $ 1,693 $ 2,089 $ 3,000 $ 2,000 $ 2,000
POSTAGE & SHIPPING 794 844 1,000 1,000 1,000
PROFESSIONAL DUES 510 505 600 600 750
PUBLICATIONS 796 - 600 - 600
PROFESSIONAL DEVELOPMENT 4,618 1,370 4,000 2,500 4,000
CREDIT CARD FEES 210 382 500 500 500
OTHER CONTRACTED SERVICES 3,466 3,292 4,000 3,500 4,000
OPERATING 12,087$ 8,482$ 13,700$ 10,100$ 12,850$
MUNICIPAL COURT DIVISION TOTAL 270,177$ 266,078$ 290,900$ 272,200$ 299,150$
FINANCE DEPARTMENT
44
City-Wide Division Budget Detail by Line Item
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
RETIREE BENEFITS $ 188,600 $ 94,400 $ 98,300 $ 94,400 $ 98,800
OTHER BENEFITS 348,300 - - - -
HSA CONTRIBUTION 1,375 6,625 5,500 5,250 6,000
BUILDINGS & GROUNDS MAINTENANCE 2,500 - - - -
ELECTRIC SERVICE 149,294 91,770 115,000 100,000 100,000
STREET LIGHTING - ELECTRIC SERVICE 117,915 53,246 75,000 70,000 75,000
NATURAL GAS SERVICE 3,080 2,305 3,000 3,000 3,000
OTHER CONTRACTED SERVICES - 11,855 - 3,000 -
GENERAL LIABILITY INSURANCE 8,330 8,976 10,000 9,000 10,100
ERRORS & OMISSIONS 16,450 16,496 18,000 17,000 22,200
CRIME COVERAGE FIDELITY 2,907 3,124 3,200 3,200 3,200
AUTO LIABILITY 38,192 39,808 42,000 41,000 46,200
AUTO PHYSICAL DAMAGE 29,529 33,144 30,000 30,000 30,000
UNDERGROUND STORAGE LIABILITY 500 500 800 500 800
REAL & PERSONAL PROPERTY 99,907 104,910 111,000 107,000 121,500
DEDUCTIBLE 1,180 (290) 10,000 10,000 10,000
PROPERTY TAXES 11,288 1,758 - - -
BAD DEBT EXPENSE - 145 - 1,700 200
LAND ACQUISITION 678,263 - - - -
CITY-WIDE DIVISION TOTAL 1,697,611$ 468,771$ 521,800$ 495,050$ 527,000$
FINANCE DEPARTMENT
45
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
Actual
2021
Estimated
2022
Projected
Response Times
On Scene 4:32 4:16 4:30 4:26
Complete 17:51 18:31 20:16 18:52
Incident/Supplement Reports 772 707 661 713
House Watches 1,289 550 889 909
Phone Calls 63,591 49,390 58,239 57,073
Incoming/Outgoing 911 18,299 18,915 17,639 18,261
Non-Emergency Incoming 33,064 19,598 23,344 25,335
Non-Emergency Outgoing 12,228 10,877 17,256 13,454
Number of Direct Link Subscribers 196 199 160 185
Number of Enhanced Sign-ups N/A 41 70 5
Property Evidence and Submissions
Cases with Submission 307 190 216 238
Tagged Items 761 684 948 798
Animal Control
Number of Barking Dog Complaints 1 4 12 12
Number of Dog at Large Reports 4 27 30 30
POLICE DEPARTMENT DIVISIONS
Patrol – Provides patrol, enforcement and investigative services. (2022 Budget – $4,557,200)
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. (2022 Budget – $1,003,550)
POLICE DEPARTMENT 2022 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.
Complete the Virtual Gate project.
Full police staffing for Officers and Dispatchers.
POLICE DEPARTMENT BUDGET HIGHLIGHTS
Authorized full-time employees – 39 (2021 authorized full-time employees – 38)
Total Budget – $5,560,750 (2020 Total Budget – $5,531,200)
46
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
Patrol
Personnel 3,026,550$ 3,130,692$ 3,388,000$ 3,131,450$ 3,459,200$
Operating 817,541 867,311 1,229,300 951,100 1,098,000
Capital - 27,716 - - -
Total 3,844,091$ 4,025,719$ 4,617,300$ 4,082,550$ 4,557,200$
Support Services
Personnel 696,079$ 711,784$ 911,100$ 865,700$ 998,050$
Operating 914 58 2,800 1,000 5,500
Total 696,993$ 711,842$ 913,900$ 866,700$ 1,003,550$
Total Department 4,541,084$ 4,737,561$ 5,531,200$ 4,949,250$ 5,560,750$
Police Department Staffing Schedule
2021 2022
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Police Department
Patrol
Police Chief 13 1 1 132,250$ 204,988$
Police Captain 11 1 0 104,650$ 151,743$
Patrol Lieutenant P3 0 2 97,500$ 126,750$
Police Sergeant P2 6 5 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
Animal Control & Parking Enforcement 4 0 1 42,592$ 61,758$
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$ 51,000$
Total Police Department 38 39
POLICE DEPARTMENT
SALARY RANGE
47
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REGULAR WAGES $ 1,944,842 $ 2,016,890 $ 2,228,900 $ 2,098,900 $ 2,306,400
OVERTIME 286,215 303,448 245,000 245,000 250,000
LONGEVITY 11,215 11,996 14,100 12,100 13,600
HEALTH & DENTAL 264,162 231,779 317,300 227,600 283,700
TMRS 294,400 306,516 326,900 312,400 339,500
FICA 165,387 171,262 181,800 169,900 189,500
WORKERS COMPENSATION 36,639 54,607 32,000 31,400 34,300
ALLOWANCES 7,680 7,488 7,700 6,800 8,600
OTHER BENEFITS 10,703 9,503 14,800 12,500 14,100
HSA CONTRIBUTION 1,875 15,900 16,000 13,350 16,000
EMPLOYEE RELATIONS 3,432 1,302 3,500 1,500 3,500
PERSONNEL 3,026,550$ 3,130,692$ 3,388,000$ 3,131,450$ 3,459,200$
OFFICE SUPPLIES $ 9,494 $ 10,373 $ 8,600 $ 8,600 $ 8,600
APPREHENSION & JAILING 1,861 861 1,400 1,400 1,400
OPERATING SUPPLIES 17,240 60,327 53,800 53,800 45,000
FUEL 35,968 23,027 42,000 35,000 40,000
EQUIPMENT MAINTENANCE - 1,128 2,300 2,300 2,300
VEHICLE MAINTENANCE 36,557 29,499 27,500 27,500 25,000
POSTAGE & SHIPPING 1,190 894 2,000 2,000 10,000
CONSULTANTS 1,857 6,411 6,000 6,000 -
EQUIPMENT LEASE/RENTAL 7,581 6,560 7,700 5,000 4,700
PROFESSIONAL DUES 4,708 2,222 3,500 4,000 3,500
PUBLICATIONS 7,391 3,863 - - -
PROFESSIONAL DEVELOPMENT 23,696 7,372 36,500 20,000 36,500
OTHER CONTRACTED SERVICES - 1,903 272,500 25,000 75,500
LAW ENFORCEMENT LIABILITY 15,054 14,433 17,000 17,000 23,000
COMMUNITY RELATIONS 1,045 7,937 26,000 21,000 40,000
TRANSFER TO ASSET REPLACEMENT
FUND - - 10,500 10,500 10,500
TRANSFER TO VEHICLE REPLACEMENT
FUND 104,000 108,500 121,000 121,000 118,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 549,900 582,000 591,000 591,000 654,000
OPERATING 817,541$ 867,311$ 1,229,300$ 951,100$ 1,098,000$
OTHER EQUIPMENT $ - $ 27,716 $ - $ - $ -
CAPITAL -$ 27,716$ -$ -$ -$
PATROL DIVISION TOTAL 3,844,091$ 4,025,719$ 4,617,300$ 4,082,550$ 4,557,200$
POLICE DEPARTMENT
Patrol Division Line Item Budget
48
Support Services Division Line Item Budget
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REGULAR WAGES $ 422,973 $ 449,871 $ 575,300 $ 568,100 $ 642,300
OVERTIME 88,938 88,576 80,000 81,700 85,000
LONGEVITY 4,586 4,670 5,300 5,300 6,000
HEALTH & DENTAL 69,929 53,659 107,800 66,600 104,200
TMRS 67,389 71,209 86,300 88,200 96,400
FICA 38,473 40,862 48,100 50,700 54,700
WORKERS COMPENSATION 888 1,360 900 900 1,000
ALLOWANCES - - - - 900
OTHER BENEFITS 2,280 1,578 2,900 2,700 3,050
HSA CONTRIBUTION 625 - 4,500 1,500 4,500
PERSONNEL 696,079$ 711,784$ 911,100$ 865,700$ 998,050$
PROFESSIONAL DEVELOPMENT $ 914 $ 58 $ 2,800 $ 1,000 $ 3,000
OPERATING SUPPLIES - - - - 2,500
OPERATING 914$ 58$ 2,800$ 1,000$ 5,500$
SUPPORT SERVICES DIVISION TOTAL 696,993$ 711,842$ 913,900$ 866,700$ 1,003,550$
POLICE DEPARTMENT
49
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
Actual
2021
Estimated
2022
Projected
Total Responses 1,276 1,171 1,400 1,300
Medic Calls 716 706 706 750
Engine Calls 608 701 900 750
Response Time Average 4:41 5:01 5:11 5:00
Turn-Out Time Average 1:14 1:33 1:40 1:30
Fire Code Inspections performed 96 63 148 75
Mutual Aid provided to Bellaire 158 106 180 180
Mutual Aid received from Bellaire 24 13 35 30
Total EMS Transports 362 344 375 350
Southside Place 911 EMS Calls 87 93 85 85
Average Annual Required Training Hours 128 128 128 128
FIRE DEPARTMENT DIVISIONS
Fire – Provides fire inspections, fire prevention, fire suppression, public education, emergency
medical service, and emergency management coordination.
FIRE DEPARTMENT 2022 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 (2021 authorized full-time employees – 23)
Total Budget – $3,952,300 (2021 Total Budget – $3,850,000)
50
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
Fire
Personnel 2,911,648$ 3,041,823$ 3,192,000$ 2,976,700$ 3,218,400$
Operating 592,013 614,796 649,800 643,500 701,600
Capital 43,288 53,818 8,200 16,000 32,300
Total 3,546,949$ 3,710,437$ 3,850,000$ 3,636,200$ 3,952,300$
Total Department 3,546,949$ 3,710,437$ 3,850,000$ 3,636,200$ 3,952,300$
Fire Department Staffing Schedule
2021 2022
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$ 81,250$
Total Fire Department 23 23
FIRE DEPARTMENT
SALARY RANGE
51
Fire Division Line Item Budget
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REGULAR WAGES $ 1,818,126 $ 2,028,076 $ 2,084,400 $ 1,983,300 $ 2,143,500
OVERTIME 279,804 178,549 245,000 220,000 220,000
LONGEVITY 12,880 12,488 13,600 12,600 13,500
HEALTH & DENTAL 309,435 249,389 276,400 224,300 256,700
TMRS 277,824 291,750 307,100 291,400 313,300
FICA 155,635 162,885 173,700 163,500 176,900
WORKERS COMPENSATION 27,448 55,180 27,100 32,900 29,900
ALLOWANCES 8,880 8,658 8,900 8,700 8,900
OTHER BENEFITS 11,589 9,036 12,800 11,400 12,200
HSA CONTRIBUTION 6,875 45,150 40,000 25,600 40,000
EMPLOYEE RELATIONS 3,152 662 3,000 3,000 3,500
PERSONNEL 2,911,648$ 3,041,823$ 3,192,000$ 2,976,700$ 3,218,400$
OFFICE SUPPLIES $ 1,840 $ 2,196 $ 3,000 $ 3,000 $ 3,000
OPERATING SUPPLIES 48,415 61,639 28,000 33,000 33,000
EMS SUPPLIES - - 28,000 28,000 30,000
FUEL 8,838 5,041 10,000 8,000 10,000
EQUIPMENT MAINTENANCE 13,387 11,216 19,000 16,000 28,200
VEHICLE MAINTENANCE 33,724 40,931 45,000 45,000 45,000
POSTAGE & SHIPPING 106 320 500 500 500
PROFESSIONAL DUES 5,735 4,876 5,000 5,000 6,500
PUBLICATIONS 2,055 1,521 2,000 2,000 2,000
PROFESSIONAL DEVELOPMENT 33,059 28,825 44,500 44,500 44,500
OTHER CONTRACTED SERVICES 30,967 28,832 43,300 37,000 43,100
COMMUNITY RELATIONS 4,587 3,500 4,000 4,000 5,000
TRANSFER TO VEHICLE REPLACEMENT FUND 168,000 167,000 145,000 145,000 144,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 222,700 231,400 239,600 239,600 263,300
TRANSFER TO ASSET REPLACEMENT FUND 18,600 27,500 32,900 32,900 43,500
OPERATING 592,013$ 614,796$ 649,800$ 643,500$ 701,600$
FURNITURE & EQUIP <$5000 $ 1,062 $ 673 $ 3,200 $ 4,000 $ -
OTHER EQUIPMENT 42,225 43,245 5,000 5,000 32,300
OTHER CONSTRUCTION COSTS - 9,900 - 7,000 -
CAPITAL 43,288$ 53,818$ 8,200$ 16,000$ 32,300$
FIRE DIVISION TOTAL 3,546,949$ 3,710,437$ 3,850,000$ 3,636,200$ 3,952,300$
FIRE DEPARTMENT
52
PUBLIC WORKS DEPARTMENT
The Public Works Department is a diverse department and is responsible for the following
services:
Permits Inspections Planning & Land Use
Code Enforcement Animal Control Storm Water Drainage
Traffic Control Fleet Maintenance Facility Maintenance
Engineering Capital Improvement Project 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. (2022 Budget – $605,900)
Public Works Administration Work Load Indicators
Indicators
2019
Actual
2020
Actual
2021
Estimated
2022
Projected
Number of Community Improvement
Projects (CIP) Managed 22 21 15 15
Value of Community Improvement
Projects (CIP) Managed $40 million $35 million $40 million $24 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. (2022 Budget – $905,900)
Public Works Community Development Work Load Indicators
Indicators
2019
Actual
2020
Actual
2021
Estimated
2022
Projected
Number of Inspections performed 7,484 7,258 7,500 7,500
Number of Inspections-Southside Place 579 460 500 500
Number of Permits issued 3,057 3,137 3,400 3,400
Number of Pet Licenses issued 98 76 75 75
53
Streets & Drainage – Maintains the City’s streets, sidewalks, and storm water drainage systems.
(2022 Budget – $521,300)
Public Works Streets and Drainage Work Load Indicators
Indicators 2019
Actual
2020
Actual
2021
Estimated
2022
Projected
Storm Sewer Video Inspection performed
(linear feet) 6,000' 30,067' 18,000' 15,000'
Facilities Management – Maintains and oversees the City’s buildings and related equipment.
(2022 Budget – $1,068,800)
Public Works Facilities Work Load Indicators
Indicators 2019
Actual
2020
Actual
2021
Estimated
2022
Projected
City Building inspections performed 210 790 804 838
Number of Facility Work Orders
completed
1,000 1,074 1,150 1,150
City Facility Square Foot Maintained 120,000 123,000 123,000 123,000
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. (2022 Budget – $561,900)
Public Works General Services Work Load Indicators
Indicators 2019
Actual
2020
Actual
2021
Estimated
2022
Projected
Number of Traffic Signals Maintained
(traffic and pedestrian signals) 94 94 94 94
Number of Fleet Maintained (vehicles,
equip, trailers) 85 90 85 85
Number of Fleet Work Orders completed 519 328 400 400
Number of Street Signs Maintained 2,656 2,656 2,656 2,700
PUBLIC WORKS DEPARTMENT 2022 GOALS
Administration
Work with TXDOT and selected contractor to ensure the drainage and roadway construction
reaches 80% completion milestone by the end of 2022.
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.
54
Community Development
Continue to 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 audit on all open and/or expired permits and work with contractors and property
owners to ensure inspections are completed and permits are closed.
Review the Tree Ordinance with the Urban Forester to identify any changes or revisions
needed.
Identify deficiencies in the processes and procedures of Code Enforcement to work towards
attaining a minimum of 90% compliance with reported issues the first year.
Street & Drainage
Complete design of paving and drainage improvements in the East and West areas as outlined
in preliminary engineering studies.
Proactively identify and schedule repairs to street ponding locations around the City.
Pursue a completion rate of 30% of sidewalks identified in condition assessment the first year.
Complete the street pavement assessment and develop plan for replacement within the 5-Year
CIP.
Pursue the remaining 50% completion rate in televising the City’s storm sewer system.
Schedule the cleaning of at least 30% of the City’s storm sewer system.
Explore partnership with Harris County Clear Water, Clear Choice Program for storm water
discharge.
Continue to actively pursue alternate funding sources and programs for future infrastructure
projects.
Facilities Management
Complete LED upgrades at the Rec. Center by Fall 2022.
Maintain a 1-2 day average completion rate for work orders received.
Develop a comprehensive preventative maintenance program for mechanical equipment in
Parks and Recreation.
Continue employee development through technical, management and leadership training.
General Services
Develop a Project Charter to identify the project, objectives and important stakeholders.
Coordinate and complete the installation of new traffic signals on Weslayan.
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 – 20 (2021 authorized full-time employees – 20)
Total Budget – $3,663,800 (2021 Total Budget – $3,621,050)
55
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
Public Works Administration
Personnel 44,363$ 159,965$ 400,600$ 364,200$ 400,200$
Operating 203,410 169,288 217,600 220,100 205,700
Total 247,773$ 329,253$ 618,200$ 584,300$ 605,900$
Community Development *
Personnel 481,614$ 618,575$ 639,100$ 606,200$ 656,600$
Operating 70,422 125,167 156,800 143,600 249,300
Capital - - - 30,000 -
Total 552,035$ 743,742$ 795,900$ 779,800$ 905,900$
Streets & Drainage
Personnel 73,545$ 79,387$ 133,000$ 128,500$ 135,100$
Operating 274,409 416,974 434,600 433,100 386,200
Capital 2,966 - - - -
Total 350,920$ 496,360$ 567,600$ 561,600$ 521,300$
Facilities Maintenance
Personnel 179,084$ 247,501$ 257,500$ 242,700$ 258,600$
Operating 646,478 666,667 663,600 674,800 716,000
Capital 26,004 145,478 97,000 97,000 94,200
Total 851,566$ 1,059,646$ 1,018,100$ 1,014,500$ 1,068,800$
General Services
Personnel 436,721$ 454,438$ 333,300$ 336,300$ 341,300$
Operating 222,259 185,956 215,950 204,700 215,600
Capital 15,084 8,272 72,000 55,000 5,000
Total 674,064$ 648,666$ 621,250$ 596,000$ 561,900$
Planning *
Personnel 193,664$ -$ -$ -$ -$
Operating 122,647 - - - -
Total 316,311$ -$ -$ -$ -$
Total Department 2,992,669$ 3,277,667$ 3,621,050$ 3,536,200$ 3,663,800$
* Planning division has been moved to Community Development division
PUBLIC WORKS DEPARTMENT
56
Public Works Staffing Schedule (General Fund)
2021 2022
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 1 1 104,650$ 151,743$
Administrative Specialist 5 1 1 49,000$ 71,050$
Community Development
Chief Building Official 10 1 1 91,000$ 131,950$
Administrative Coordinator (PW)6 1 1 53,900$ 78,155$
Building Inspector 5 2 2 49,000$ 71,050$
Code Enforcement Officer 4 1 1 42,592$ 61,758$
Permit Technician 2 2 2 35,200$ 51,000$
Operations
Maintenance Worker III 4 1 1 42,592$ 61,758$
Maintenance Worker I 1 1 1 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
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$ 51,000$
Total Public Works Department 19 19
SALARY RANGE
PUBLIC WORKS DEPARTMENT
57
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REGULAR WAGES $ 29,741 $ 117,481 $ 286,000 $ 267,700 $ 288,700
LONGEVITY 1,055 1,115 1,600 1,200 1,800
HEALTH & DENTAL 2,047 6,677 36,300 23,400 30,700
TMRS 4,248 16,390 38,600 36,300 39,200
FICA 2,449 9,518 21,700 20,100 22,100
WORKERS COMPENSATION 65 319 400 300 400
ALLOWANCES 1,760 6,669 7,700 7,700 7,700
OTHER BENEFITS 109 355 1,000 1,500 1,300
HSA CONTRIBUTION - - 1,500 - 1,500
EMPLOYEE RELATIONS 2,889 1,441 5,800 5,000 5,800
PERSONNEL 44,363$ 159,965$ 400,600$ 364,200$ 400,200$
OFFICE SUPPLIES $ 4,117 $ 3,737 $ 4,500 $ 4,500 $ 4,500
OPERATING SUPPLIES 2,338 2,298 2,000 2,500 2,500
POSTAGE & SHIPPING 29 250 1,000 1,000 1,000
ELECTRIC SERVICE 6,612 3,868 6,000 4,500 6,000
CONSULTANTS 55,650 22,004 35,000 35,000 35,000
EQUIPMENT LEASE/RENTAL 6,911 6,338 7,000 3,000 3,000
PROFESSIONAL DUES 50 1,546 2,100 2,100 3,000
PROFESSIONAL DEVELOPMENT 6,464 999 7,000 6,500 10,000
CREDIT CARD FEES 11,503 13,916 12,000 20,000 -
OTHER CONTRACTED SERVICES 36,707 35,434 54,000 54,000 54,000
COMMUNITY RELATIONS 428 - 5,000 5,000 8,500
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 72,600 78,900 82,000 82,000 78,200
OPERATING 203,410$ 169,288$ 217,600$ 220,100$ 205,700$
PUBLIC WORKS ADMINISTRATION
DIVISION TOTAL 247,773$ 329,253$ 618,200$ 584,300$ 605,900$
Public Works Administration Division Line Item Budget
PUBLIC WORKS DEPARTMENT
58
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REGULAR WAGES $ 348,801 $ 436,787 $ 447,500 $ 430,900 $ 460,200
OVERTIME 7,737 8,981 6,500 6,500 7,000
LONGEVITY 2,889 4,035 4,500 4,500 4,900
HEALTH & DENTAL 43,661 68,345 75,100 67,200 76,100
TMRS 47,161 59,297 60,200 58,200 62,200
FICA 26,765 32,666 33,600 31,900 34,700
WORKERS COMPENSATION 939 1,721 900 900 800
ALLOWANCES 2,040 1,989 2,100 2,000 2,100
OTHER BENEFITS 1,621 1,722 2,200 2,100 2,100
HSA CONTRIBUTION - 3,000 6,500 2,000 6,500
EMPLOYEE RELATIONS -32 - - -
PERSONNEL 481,614$ 618,575$ 639,100$ 606,200$ 656,600$
OFFICE SUPPLIES $ 151 $ 1,955 $ - $ - $ -
OPERATING SUPPLIES 2,969 4,276 6,800 6,500 6,800
FUEL 1,006 2,457 4,000 3,000 3,000
VEHICLE MAINTENANCE 3,436 3,230 2,000 2,000 2,500
POSTAGE & SHIPPING 209 1,101 3,500 3,000 3,500
SURFACE WATER - - 1,000 - -
EQUIPMENT LEASE/RENTAL 1,468 1,418 1,500 1,200 1,500
PROFESSIONAL DUES 490 1,205 900 900 1,200
PUBLICATIONS 435 301 2,000 1,800 500
PROFESSIONAL DEVELOPMENT 6,365 4,389 7,900 4,700 8,100
CREDIT CARD FEES - - - - 20,000
OTHER CONTRACTED SERVICES 48,061 92,835 106,700 100,000 181,700
COMMUNITY RELATIONS 831 - 8,500 8,500 8,500
TRANSFER TO VEHICLE REPLACEMENT FUND 5,000 5,000 12,000 12,000 12,000
TRANSFER TO ASSET REPLACEMENT FUND - 7,000 - - -
OPERATING 70,422$ 125,167$ 156,800$ 143,600$ 249,300$
AUTOMOBILES $ - $ - $ - $ 30,000 $ -
CAPITAL -$ -$ -$ 30,000$ -$
COMMUNITY DEVELOPMENT DIVISION 552,035$ 743,742$ 795,900$ 779,800$ 905,900$
Community Development Division Line Item Budget
PUBLIC WORKS DEPARTMENT
59
Streets & Drainage Division Line Item Budget
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REGULAR WAGES $ 41,309 $ 49,358 $ 75,800 $ 75,600 $ 77,500
ON CALL 1,770 1,710 3,300 3,000 3,000
OVERTIME 8,863 2,033 8,000 8,000 8,000
LONGEVITY 440 500 700 700 800
HEALTH & DENTAL 8,652 10,724 24,300 21,800 24,700
TMRS 6,832 7,366 11,500 10,600 11,700
FICA 3,935 3,952 6,100 5,900 6,300
WORKERS COMPENSATION 1,123 1,774 1,300 1,300 1,200
OTHER BENEFITS 246 170 500 400 400
HSA CONTRIBUTION 375 1,800 1,500 1,200 1,500
PERSONNEL 73,545$ 79,387$ 133,000$ 128,500$ 135,100$
OPERATING SUPPLIES $ 3,992 $ 1,548 $ 2,200 $ 2,200 $ 2,200
FUEL 2,701 2,201 3,000 2,500 4,000
EQUIPMENT MAINTENANCE 65 54 1,000 500 1,000
VEHICLE MAINTENANCE 420 - - - -
DRAINAGE MAINTENANCE 27,254 46,576 43,000 43,000 146,000
STREET MAINTENANCE 110,761 179,489 205,000 205,000 155,000
TRAFFIC CONTROL MAINTENANCE 774 - 1,000 1,000 1,000
PROFESSIONAL DEVELOPMENT 600 - - - -
OTHER CONTRACTED SERVICES 13,343 32,305 45,000 45,000 45,000
COMMUNITY RELATIONS - - 1,500 1,000 -
TRANSFER TO VEHICLE REPLACEMENT FUND 8,000 8,000 8,000 8,000 8,000
TRANSFER TO ASSET REPLACEMENT FUND 106,500 146,800 124,900 124,900 24,000
OPERATING 274,409$ 416,974$ 434,600$ 433,100$ 386,200$
OTHER EQUIPMENT $ 2,966 $ - $ - $ - $ -
CAPITAL 2,966$ -$ -$ -$ -$
STREETS & DRAINAGE DIVISION TOTAL 350,920$ 496,360$ 567,600$ 561,600$ 521,300$
PUBLIC WORKS DEPARTMENT
60
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REGULAR WAGES $ 118,445 $ 162,446 $ 170,700 $ 163,200 $ 175,300
ON CALL 2,775 4,884 5,500 5,500 5,500
OVERTIME 1,681 3,567 3,000 3,000 3,000
LONGEVITY 345 465 700 700 900
HEALTH & DENTAL 25,372 27,204 30,500 24,100 25,300
TMRS 16,191 22,561 23,600 23,500 24,300
FICA 9,056 12,714 13,300 13,300 13,900
WORKERS COMPENSATION 2,765 5,598 3,000 3,400 3,200
ALLOWANCES 840 819 900 800 900
OTHER BENEFITS 614 642 800 800 800
HSA CONTRIBUTION 1,000 6,600 5,500 4,400 5,500
PERSONNEL 179,084$ 247,501$ 257,500$ 242,700$ 258,600$
OPERATING SUPPLIES $ 1,689 $ 2,955 $ 5,000 $ 5,000 $ 5,500
FUEL 1,032 790 2,000 1,500 1,500
EMERGENCY GENERATOR FUEL 1,739 4,401 3,700 20,000 5,000
EQUIPMENT MAINTENANCE 71,931 67,819 77,300 77,000 86,800
VEHICLE MAINTENANCE 3,099 6,593 6,000 5,000 6,000
BUILDING & GROUNDS MAINTENANCE 47,864 47,267 55,000 55,000 61,700
PROFESSIONAL DUES 410 563 1,000 1,200 1,200
PROFESSIONAL DEVELOPMENT 3,785 866 7,000 3,500 8,500
OTHER CONTRACTED SERVICES 310,729 298,659 302,000 302,000 327,600
TRANSFER TO VEHICLE REPLACEMENT
FUND 8,000 31,855 12,000 12,000 13,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 22,800 26,100 27,100 27,100 25,200
TRANSFER TO ASSET REPLACEMENT
FUND 173,400 178,800 165,500 165,500 174,000
OPERATING 646,478$ 666,667$ 663,600$ 674,800$ 716,000$
OTHER EQUIPMENT $ - $ 84,484 $ 45,500 $ 45,500 $ 28,000
OTHER CONSTRUCTION COSTS 26,004 60,995 51,500 51,500 66,200
CAPITAL 26,004$ 145,478$ 97,000$ 97,000$ 94,200$
FACILITY MAINTENANCE TOTAL 851,566$ 1,059,646$ 1,018,100$ 1,014,500$ 1,068,800$
PUBLIC WORKS DEPARTMENT
Facility Maintenance Division Line Item Budget
61
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REGULAR WAGES $ 290,154 $ 296,661 $ 211,500 $ 210,700 $ 216,300
ON CALL 10,155 10,563 11,000 11,000 11,000
OVERTIME 11,329 14,748 8,500 15,000 10,000
LONGEVITY 2,290 2,890 2,800 3,200 3,000
HEALTH & DENTAL 48,646 48,807 42,800 38,200 43,400
TMRS 41,213 42,656 30,600 31,800 31,600
FICA 23,217 23,786 16,900 17,700 17,500
WORKERS COMPENSATION 5,813 8,946 4,200 5,300 4,500
ALLOWANCES 1,700 749 1,000 - -
OTHER BENEFITS 1,456 1,032 1,000 1,000 1,000
HSA CONTRIBUTION 750 3,600 3,000 2,400 3,000
PERSONNEL 436,721$ 454,438$ 333,300$ 336,300$ 341,300$
OPERATING SUPPLIES $ 11,900 $ 13,641 $ 12,300 $ 12,300 $ 13,600
FUEL 6,752 4,048 7,000 5,000 7,000
EQUIPMENT MAINTENANCE 1,001 - 5,000 2,500 5,000
VEHICLE MAINTENANCE 7,877 15,992 9,000 15,000 12,000
TRAFFIC CONTROL MAINTENANCE 24,977 18,393 23,000 23,000 23,000
ELECTRIC SERVICE 5,168 3,099 5,000 4,000 5,000
NATURAL GAS SERVICE 829 787 900 1,000 1,000
EQUIPMENT LEASE/RENTAL 273 266 300 700 700
PROFESSIONAL DUES 2,603 560 2,200 1,900 1,900
PUBLICATIONS 950 950 950 1,000 1,000
PROFESSIONAL DEVELOPMENT 9,721 603 8,000 6,000 9,000
OTHER CONTRACTED SERVICES 32,787 18,252 30,000 20,000 30,000
COMMUNITY RELATIONS 3,720 (373) 2,000 2,000 -
TRANSFER TO VEHICLE REPLACEMENT
FUND 28,000 28,000 28,000 28,000 29,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 30,000 30,200 31,300 31,300 26,400
TRANSFER TO ASSET REPLACEMENT
FUND 55,700 51,500 51,000 51,000 51,000
OPERATING 222,259$ 185,956$ 215,950$ 204,700$ 215,600$
OTHER EQUIPMENT $ 8,740 $ 8,272 $ 60,000 $ 50,000 $ -
CONSTRUCTION COSTS 6,344 - 12,000 5,000 5,000
CAPITAL 15,084$ 8,272$ 72,000$ 55,000$ 5,000$
GENERAL SERVICES DIVISION TOTAL 674,064$ 648,666$ 621,250$ 596,000$ 561,900$
General Services Division Line Item Budget
PUBLIC WORKS DEPARTMENT
62
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REGULAR WAGES $ 145,447 $ - $ - $ - $ -
OVERTIME 133 - - - -
LONGEVITY 1,832 - - - -
HEALTH & DENTAL 13,518 - - - -
TMRS 19,364 - - - -
FICA 11,135 - - - -
WORKERS COMPENSATION 425 - - - -
ALLOWANCES 1,050 - - - -
OTHER BENEFITS 761 - - - -
PERSONNEL 193,664$ -$ -$-$-$
OPERATING SUPPLIES $ 1,045 $ - $ - $ - $ -
FUEL 1,576 - - - -
VEHICLE MAINTENANCE 3,107 - - - -
COMMUNICATION 2,263 - - - -
SURFACE WATER 121 - - - -
CONSULTANTS 12,900 - - - -
PROFESSIONAL DUES 431 - - - -
TRAVEL & TRAINING 700 - - - -
OTHER CONTRACTED SERVICES 94,616 - - - -
COMMUNITY RELATIONS 588 - - - -
TRANSFER TO VEHICLE REPLACEMENT
FUND 5,300 - - - -
OPERATING 122,647$ -$ -$-$-$
PLANNING DIVISION TOTAL 316,311$ -$ -$ -$ -$
* Moved to Community Development in the 2020 Budget
Planning Division Line Item Budget *
PUBLIC WORKS DEPARTMENT
63
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. (2022 Budget –
$576,300)
Parks Administration Work Load Indicators
Indicators 2019
Actual
2020
Actual
2021
Estimated
2022
Projected
Total numbers of social media posts 120 160 140 240
Senior Services – Provides transportation, leisure and social services for the senior citizens of
West University Place. (2022 Budget – $455,800)
Senior Services Work Load Indicators
Indicators 2019
Actual
2020
Actual
2022
Estimated
2022
Projected
Senior Classes, Trips, Lectures, and Misc.
Activities Participant Numbers 6,236 3,616 4,300 3,500
Recreation Center – Operation of the pool and recreation facilities at the West University Place
Recreation Center and special events. (2022 Budget – $2,132,400)
Recreation Center Work Load Indicators
Indicators 2019
Actual
2020
Actual
2021
Estimated
2022
Projected
Recreation Classes and Camps
Participation Numbers 8,530 7,501 3,095 4,643
Recreation Center Membership Totals 3,395 1,896 1,704 2,556
Community Building and Scout House
Rentals 333 156 156 156
Pavilion Rentals 78 25 20 75
Special Events Offered 19 2 4 18
64
Parks Maintenance – Maintains the City’s parks and landscaping. (2022 Budget – $689,100)
Parks Maintenance Work Load Indicators
Indicators 2019
Actual
2020
Actual
2021
Estimated
2022
Projected
Park and ROW Acreage Maintained 29.14 29.14 29.14 29.14
Colonial Park Pool – Operation of the pool at Colonial Park. (2022 Budget – $480,400)
Colonial Park Pool Work Load Indicators
Indicators 2019
Actual
2020
Actual
2021
Estimated
2022
Projected
Colonial Park Pool Membership Totals 3,357 1,611 2,700 2,900
Colonial Park Pool Rentals 82 0 40 70
PARKS AND RECREATION DEPARTMENT 2022 GOALS
Revitalize Senior and Recreation program participation
Recuperate memberships lost during pandemic
Complete Park Improvement planning phase and development for Judson Park
Implement Pickleball play in selected parks
Renew HISD long-term Scout House Lease Agreement
Establish for-profit trainers and instructors policy for park use
Complete park improvement planning phase and development for Edloe Pathway Project
Complete planning phase for Wier Park
PARKS AND RECREATION DEPARTMENT BUDGET HIGHLIGHTS
Authorized full-time employees – 12 (2021 authorized full-time employees – 12)
Total Budget – $4,334,000 (2020 Total Budget – $4,113,450)
65
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
P&R Administration
Personnel 367,194$ 384,043$ 389,500$ 378,200$ 399,900$
Operating 205,924 55,227 75,400 114,300 176,400
Capital 1,692 - - 2,400 -
Total 574,809$ 439,270$ 464,900$ 494,900$ 576,300$
Senior Services
Personnel 233,594$ 212,799$ 252,600$ 213,750$ 265,800$
Operating 166,398 116,654 201,900 141,200 190,000
Capital - 1,078 - 6,100 -
Total 399,991$ 330,532$ 454,500$ 361,050$ 455,800$
Recreation Center
Personnel 758,513$ 674,638$ 808,600$ 743,770$ 863,600$
Operating 1,290,815 654,297 1,224,850 1,040,700 1,239,800
Capital 290 8,275 32,000 45,500 29,000
Total 2,049,618$ 1,337,210$ 2,065,450$ 1,829,970$ 2,132,400$
Parks Maintenance
Personnel 211,699$ 218,406$ 225,800$ 213,120$ 230,400$
Operating 386,982 341,750 423,100 426,500 418,700
Capital - - - 136,000 40,000
Total 598,681$ 560,156$ 648,900$ 775,620$ 689,100$
Colonial Park
Personnel 192,059$ 159,153$ 222,600$ 194,500$ 223,800$
Operating 257,603 214,301 245,100 241,000 251,600
Capital - - 12,000 11,800 5,000
Total 449,662$ 373,454$ 479,700$ 447,300$ 480,400$
Total Department 4,072,762$ 3,040,622$ 4,113,450$ 3,908,840$ 4,334,000$
PARKS & RECREATION DEPARTMENT
66
Parks and Recreation Department Staffing Schedule
2021 2022
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 7 1 1 59,290$ 85,971$
Senior Services
Senior Services Manager 811 65,219$ 94,568$
Program Specialist-Sr. Services 4 1 1 42,592$ 61,758$
Recreation Center
Recreation Manager 911 71,741$ 104,024$
Recreation Operations Supervisor 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
67
Parks and Recreation Administration Division Line Item Budget
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REGULAR WAGES $ 257,793 $ 271,916 $ 273,600 $ 268,800 $ 281,500
LONGEVITY 3,205 3,385 3,600 3,600 3,800
HEALTH & DENTAL 40,324 36,232 39,800 35,800 40,500
TMRS 35,236 37,247 37,400 36,800 38,600
FICA 19,097 20,326 20,700 19,900 21,400
WORKERS COMPENSATION 491 724 400 400 400
ALLOWANCES 8,880 8,658 9,200 8,700 8,900
OTHER BENEFITS 1,208 948 1,300 1,200 1,300
HSA CONTRIBUTION - 3,625 2,500 2,000 2,500
EMPLOYEE RELATIONS 959 983 1,000 1,000 1,000
PERSONNEL 367,194$ 384,043$ 389,500$ 378,200$ 399,900$
OFFICE SUPPLIES $ 970 $ 97 $ 1,000 $ 1,000 $ 1,000
OPERATING SUPPLIES 2,817 2,117 3,000 3,000 3,000
SWIMMING POOL MAINTENANCE (179) (600) - - -
POSTAGE & SHIPPING 23,120 16,591 26,000 26,000 5,000
ELECTRIC SERVICE 11,893 - - - -
NATURAL GAS SERVICE 876 203 - 300 300
EQUIPMENT LEASE/RENTAL 4,214 2,944 4,000 2,100 2,100
PROFESSIONAL DUES 1,817 2,466 2,600 2,600 2,600
PROFESSIONAL DEVELOPMENT 4,061 1,029 6,000 5,000 7,500
YOUTH SPORTS 125,000 - - 40,000 100,000
COMMUNITY RELATIONS 4,436 2,897 4,500 6,000 31,700
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 26,900 27,100 28,300 28,300 23,200
OPERATING 205,924$ 55,227$ 75,400$ 114,300$ 176,400$
FURNITURE & FIXTURES $ 1,692 $ - $ - $ 1,200 $ -
CAPITAL 1,692$ -$ -$ 2,400$ -$
PARKS AND RECREATION
ADMINISTRATION DIVISION TOTAL 574,809$ 439,270$ 464,900$ 494,900$ 576,300$
PARKS AND RECREATION DEPARTMENT
68
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REGULAR WAGES $ 139,317 $ 144,171 $ 147,100 $ 143,000 $ 150,700
PART-TIME WAGES 42,589 16,298 48,000 20,500 53,500
OVERTIME 1,187 402 1,400 50 1,400
LONGEVITY 1,317 1,535 1,700 1,700 1,800
HEALTH & DENTAL 14,798 13,627 15,000 13,500 15,200
TMRS 18,522 19,131 19,600 19,000 23,000
FICA 13,931 12,235 15,100 12,400 15,700
WORKERS COMPENSATION 867 901 1,000 500 800
OTHER BENEFITS 690 525 700 700 700
HSA CONTRIBUTION 375 3,975 3,000 2,400 3,000
PERSONNEL 233,594$ 212,799$ 252,600$ 213,750$ 265,800$
OFFICE SUPPLIES $ 876 $ 728 $ 800 $ 800 $ 800
OPERATING SUPPLIES 2,938 1,609 5,500 5,500 5,500
FUEL 1,416 385 2,000 1,000 1,500
EQUIPMENT MAINTENANCE 58 80 - - -
VEHICLE MAINTENANCE 424 1,341 1,500 1,500 2,500
POSTAGE & SHIPPING 11,860 11,842 12,000 12,000 4,000
ELECTRIC SERVICE - 5,412 10,000 7,000 10,000
NATURAL GAS SERVICE - 795 1,500 700 900
EQUIPMENT LEASE/RENTAL 1,250 1,016 1,300 600 800
PROFESSIONAL DUES 255 289 300 300 300
PROFESSIONAL DEVELOPMENT 817 278 900 500 900
CREDIT CARD FEES 3,438 1,834 4,000 3,000 4,000
INSTRUCTOR FEES 64,476 19,330 71,300 27,500 55,000
COMMUNITY RELATIONS 11,997 4,877 22,500 12,500 29,600
BOARDS AND COMMITTEES 4,594 5,039 5,000 5,000 5,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 9,000 9,000 9,000 9,000 12,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 49,800 50,000 51,500 51,500 54,400
TRANSFER TO ASSET REPLACEMENT
FUND 3,200 2,800 2,800 2,800 2,800
OPERATING 166,398$ 116,654$ 201,900$ 141,200$ 190,000$
FURNITURE & EQUIP <$5000 $ - $ 1,078 $ - $ - $ -
OTHER EQUIPMENT - - - 6,100 -
CAPITAL -$ 1,078$ -$ 6,100$ -$
SENIOR SERVICES DIVISION TOTAL 399,991$ 330,532$ 454,500$ 361,050$ 455,800$
Senior Services Division Line Item Budget
PARKS AND RECREATION DEPARTMENT
69
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REGULAR WAGES $ 266,499 $ 275,595 $ 282,500 $ 271,100 $ 296,700
PART-TIME WAGES 348,282 258,708 367,500 330,300 392,000
ON CALL 945 855 2,200 2,200 3,200
OVERTIME 4,037 3,072 6,300 5,600 6,300
LONGEVITY 1,555 1,795 2,000 1,800 1,900
HEALTH & DENTAL 28,308 26,137 28,700 24,200 37,700
TMRS 51,094 50,741 52,100 49,600 53,700
FICA 46,916 41,310 50,500 47,900 53,200
WORKERS COMPENSATION 5,949 6,824 8,100 4,500 8,000
ALLOWANCES 2,880 2,808 2,900 2,620 2,900
OTHER BENEFITS 1,297 1,018 1,300 1,100 1,300
HSA CONTRIBUTION 750 5,775 4,500 2,850 4,500
EMPLOYEE RELATIONS - - - - 2,200
PERSONNEL 758,513$ 674,638$ 808,600$ 743,770$ 863,600$
OFFICE SUPPLIES $ 2,495 $ 894 $ 3,350 $ 2,300 $ 2,300
OPERATING SUPPLIES 58,961 29,204 67,200 64,200 29,400
TREATMENT CHEMICALS 13,261 7,236 15,300 15,900 16,300
EQUIPMENT MAINTENANCE 4,294 5,002 11,500 7,000 10,000
SWIMMING POOL MAINTENANCE 18,523 11,137 22,000 22,000 14,700
POSTAGE & SHIPPING 4,515 1,115 5,800 5,800 -
ELECTRIC SERVICE 111,690 77,189 89,000 88,000 90,000
NATURAL GAS SERVICE 14,817 11,847 17,000 22,000 25,000
EQUIPMENT LEASE/RENTAL 3,102 2,557 4,000 2,400 2,400
PROFESSIONAL DUES 870 425 1,000 1,000 1,100
PROFESSIONAL DEVELOPMENT 10,030 3,465 7,700 5,000 10,300
CREDIT CARD FEES 39,571 21,310 39,200 34,000 39,200
INSTRUCTOR FEES 817,885 320,116 785,000 614,300 785,000
COMMUNITY RELATIONS - - - - 48,700
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 104,000 102,600 106,600 106,600 118,400
TRANSFER TO ASSET REPLACEMENT FUND 86,800 60,200 50,200 50,200 47,000
OPERATING 1,290,815$ 654,297$ 1,224,850$ 1,040,700$ 1,239,800$
FURNITURE & EQUIP <$5000 $ 290 $ - $ - $ - $ -
OTHER EQUIPMENT - 8,275 32,000 45,500 18,000
OTHER CONSTRUCTION COSTS - - - - 11,000
CAPITAL $ 290 $ 8,275 $ 32,000 $ 45,500 $ 29,000
RECREATION CENTER DIVISION TOTAL 2,049,618$ 1,337,210$ 2,065,450$ 1,829,970$ 2,132,400$
Recreation Center Division Line Item Budget
PARKS AND RECREATION DEPARTMENT
70
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REGULAR WAGES $ 138,898 $ 144,376 $ 146,800 $ 140,900 $ 150,000
PART-TIME WAGES 2,607 5,999 6,800 6,720 6,800
ON CALL 1,646 1,467 1,800 1,700 1,800
OVERTIME 1,370 637 1,900 500 1,900
LONGEVITY 465 645 800 800 1,000
HEALTH & DENTAL 33,354 29,921 32,900 29,500 33,400
TMRS 18,699 19,394 19,900 18,900 20,400
FICA 10,628 11,146 11,400 10,300 11,700
WORKERS COMPENSATION 2,415 3,419 1,900 2,200 1,800
ALLOWANCES 840 819 900 900 900
OTHER BENEFITS 777 582 700 700 700
PERSONNEL 211,699$ 218,406$ 225,800$ 213,120$ 230,400$
OFFICE SUPPLIES $ 275 $ 199 $ - $ - $ -
OPERATING SUPPLIES 3,559 4,049 4,100 4,100 4,400
FUEL 3,798 2,677 5,000 4,000 4,000
EQUIPMENT MAINTENANCE 563 659 1,800 1,800 1,800
VEHICLE MAINTENANCE 3,565 1,592 2,500 8,500 8,500
BUILDING & GROUNDS MAINTENANCE 84,815 18,408 25,000 25,000 27,000
ELECTRIC SERVICE 14,333 6,882 12,000 12,000 12,000
PROFESSIONAL DEVELOPMENT 4,317 944 3,200 1,600 3,100
OTHER CONTRACTED SERVICES 181,958 215,841 277,900 277,900 271,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 8,000 8,000 8,000 8,000 14,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 23,700 24,600 25,600 25,600 23,900
TRANSFER TO ASSET REPLACEMENT FUND 58,100 57,900 58,000 58,000 49,000
OPERATING 386,982$ 341,750$ 423,100$ 426,500$ 418,700$
OTHER EQUIPMENT - - - - 32,000
OTHER CONSTRUCTION COSTS - - - 136,000 8,000
CAPITAL $ - $ - $ - $ 136,000 $ 40,000
PARKS MAINTENANCE DIVISION TOTAL 598,681$ 560,156$ 648,900$ 775,620$ 689,100$
Parks Maintenance Division Line Item Budget
PARKS AND RECREATION DEPARTMENT
71
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REGULAR WAGES $ - $ - $ - $ - $ -
PART-TIME WAGES 174,571 145,580 204,500 185,000 205,700
OVERTIME 377 78 - - -
TMRS 131 70 - - -
FICA 13,651 11,147 15,600 8,800 15,700
WORKERS COMPENSATION 3,329 2,279 2,500 700 2,400
PERSONNEL 192,059$ 159,153$ 222,600$ 194,500$ 223,800$
OFFICE SUPPLIES $ 481 $ 271 $ - $ - $ -
OPERATING SUPPLIES 24,526 11,338 28,300 28,300 16,200
TREATMENT CHEMICALS 13,100 10,272 20,100 22,000 23,300
SWIMMING POOL MAINTENANCE 43,547 54,517 40,500 40,500 43,800
POSTAGE & SHIPPING 893 812 2,000 2,000 -
ELECTRIC SERVICE 35,414 29,080 40,000 35,000 40,000
NATURAL GAS SERVICE 724 536 1,000 1,000 1,000
EQUIPMENT LEASE/RENTAL 293 380 500 700 700
CREDIT CARD FEES 3,026 596 4,300 3,100 3,100
COMMUNITY RELATIONS - - - - 14,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 62,500 62,900 64,900 64,900 68,000
TRANSFER TO ASSET REPLACEMENT
FUND 73,100 43,600 43,500 43,500 41,500
OPERATING 257,603$ 214,301$ 245,100$ 241,000$ 251,600$
OTHER EQUIPMENT $ - $ - $ 12,000 $ 11,800 $ 5,000
CAPITAL -$ -$ 12,000$ 11,800$ 5,000$
COLONIAL PARK DIVISION TOTAL 449,662$ 373,454$ 479,700$ 447,300$ 480,400$
PARKS AND RECREATION DEPARTMENT
Colonial Park Division Line Item Budget
72
Transfers
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
TRANSFER FROM TRANSPORTATION
IMPROVEMENT FUND $ - $ 100,000 $ - $ - $ -
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 310,000 310,000 310,000 310,000 310,000
TRANSFER FROM EMPLOYEE BENEFIT FUND 142,500 - - - -
TRANSFER FROM HUMAN RESOURCE SVCS FUND - 80,691 135,300 168,000 177,400
TRANSFERS IN 1,789,454$ 1,740,691$ 1,695,300$ 1,728,000$ 1,737,400$
TRANSFER TO CAPITAL PROJECT FUND $ - $ - $ 300,000 $ 300,000 $ -
TRANSFER TO CAPITAL RESERVE FUND - - - 7,000,000 -
TRANSFER TO TECHNOLOGY MANAGEMENT FUND - - - 220,000 -
TRANSFER TO EMPLOYEE BENEFIT FUND - 33,700 35,000 35,000 35,000
TRANSFER TO HUMAN RESOURCE SVCS FUND - 249,900 252,000 252,000 250,000
TRANSFERS OUT -$ 283,600$ 587,000$ 7,807,000$ 285,000$
GENERAL FUND
73
THIS PAGE INTENTIONALLY BLANK
74
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 2022 debt service payments requires an ad
valorem tax rate of $0.084725 per $100 of assessed value in tax year 2021, a decrease of 16.6%
or $0.01686 per $100.
In 2022, the Debt Service Fund will pay $6,304,950 of debt service, issuance costs and fiscal
agent fees, a decrease of $875,424 from 2021. 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 2021 is estimated to be $7.462 billion, the current debt limit under this provision is
$373.0 million. As of December 31, 2021, the City will owe a total of $43.54 million to
bondholders for all existing outstanding principal. Of this total, the Debt Service Fund, using
property taxes, will provide $48.74 million. The funding for the remaining $0.37 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 $6.30 million in
2022 and will decrease in the subsequent years. During the recent period of historically low
interest rates, the City continued to refund all bonds that are available for refunding, significantly
reducing interest that the City had to pay, including a partial refund of the 2017 bond issuance in
early 2021. Currently, most outstanding bonds are at interest rates close to the current market
rates.
75
DEBT SERVICE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REVENUES:
CURRENT YEAR PROPERTY TAXES 7,582,452$ 7,667,034$ 6,789,104$ 6,760,500$ 5,876,000$
PRIOR YEAR PROPERTY TAXES 67,846 56,848 35,000 50,000 50,000
PENALTY AND INTEREST 33,397 31,427 30,500 35,000 32,000
EARNINGS ON INVESTMENTS 4,492 10,332 7,500 1,500 2,000
TRANSFER FROM 2019 CERT OF OBLIGATION FUND 4,747 - - - -
TRANSFER FROM TRANSPORTATION
IMPROVEMENT FUND - 688,079 - - -
TRANSFER FROM WATER & SEWER FUND 1,196,038 1,184,183 388,020 388,020 367,637
GENERAL OBLIGATION BOND PROCEEDS - 11,376,128 - - -
TOTAL REVENUES 8,888,972$ 21,014,031$ 7,250,124$ 7,235,020$ 6,327,637$
EXPENDITURES:
BOND PRINCIPAL 7,910,000$ 8,060,000$ 6,490,000$ 6,496,435$ 4,885,000$
INTEREST ON BONDS 920,492 930,783 683,374 1,364,103 1,411,700
FISCAL AGENT FEES 5,603 2,250 3,250 3,250 3,250
ISSUANCE COSTS 4,747 111,602 3,750 3,500 5,000
PAYMENT TO REFUNDED BOND ESCROW - 11,264,456 - - -
TOTAL EXPENDITURES 8,840,842$ 20,369,091$ 7,180,374$ 7,867,288$ 6,304,950$
NET REVENUES 48,130$ 644,940$ 69,750$ (632,268)$ 22,687$
BEGINNING BALANCE 868,289$ 916,419$ 956,765$ 1,561,358$ 929,090$
ENDING BALANCE 916,419$ 1,561,358$ 1,026,515$ 929,090$ 951,777$
76
Principal Principal
Amount Outstanding Outstanding
Series Obligation of Issue January 1, 2022 Principal Interest Total December 31, 2022
2011 Certificates of Obligation 910,000 490,000 240,000 8,325 248,325 250,000
2016 General Obligation Refunding 3,170,000 365,000 365,000 2,637 367,637 -
2017 General Obligation Refunding 9,965,000 6,605,000 - 132,761 132,761 6,605,000
2019 Certificates of Obligation 4,040,000 3,940,000 110,000 154,850 264,850 3,830,000
2020 General Obligation Refunding 10,780,000 8,065,000 2,705,000 225,331 2,930,331 5,360,000
2020 Certificates of Obligation 23,190,000 24,070,000 1,465,000 887,725 2,352,725 22,605,000
TOTAL 43,535,000$ 4,885,000$ 1,411,629$ 6,296,629$ 38,650,000$
CITY OF WEST UNIVERSITY PLACE
GENERAL LONG TERM DEBT
SCHEDULE OF FISCAL YEAR REQUIREMENTS
Principal & Interest
Requirements for 2022
77
Fiscal Year Principal
Interest Due
2/1
Interest Due
8/1 Interest Total
2022 4,885,000 747,346 664,283 1,411,629 6,296,629
2023 2,825,000 664,283 609,971 1,274,254 4,099,254
2024 2,435,000 609,971 577,668 1,187,639 3,622,639
2025 2,500,000 577,668 546,320 1,123,988 3,623,988
2026 2,560,000 546,320 514,540 1,060,860 3,620,860
2027 2,630,000 514,540 478,159 992,699 3,622,699
2028 2,705,000 478,159 440,675 918,834 3,623,834
2029 970,000 440,675 418,025 858,700 1,828,700
2030 1,015,000 418,025 394,300 812,325 1,827,325
2031 1,065,000 394,300 369,400 763,700 1,828,700
2032 1,110,000 369,400 347,200 716,600 1,826,600
2033 1,155,000 347,200 324,100 671,300 1,826,300
2034 1,200,000 324,100 304,150 628,250 1,828,250
2035 785,000 304,150 292,375 596,525 1,381,525
2036 810,000 292,375 280,225 572,600 1,382,600
2037 835,000 280,225 267,700 547,925 1,382,925
2038 860,000 267,700 254,800 522,500 1,382,500
2039 885,000 254,800 241,525 496,325 1,381,325
2040 915,000 241,525 227,800 469,325 1,384,325
2041 945,000 227,800 208,900 436,700 1,381,700
2042 985,000 208,900 189,200 398,100 1,383,100
2043 1,025,000 189,200 168,700 357,900 1,382,900
2044 1,065,000 168,700 147,400 316,100 1,381,100
2045 1,110,000 147,400 125,200 272,600 1,382,600
2046 1,155,000 125,200 102,100 227,300 1,382,300
2047 1,200,000 102,100 78,100 180,200 1,380,200
2048 1,250,000 78,100 53,100 131,200 1,381,200
2049 1,300,000 53,100 27,100 80,200 1,380,200
2050 1,355,000 27,100 - 27,100 1,382,100
43,535,000$ 9,400,361$ 8,653,016$ 18,053,377$ 61,588,377$
CITY OF WEST UNIVERSITY PLACE
GENERAL LONG TERM DEBT
PRINCIPAL AND INTEREST REQUIREMENTS
As of December 31, 2021
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
20222023202420252026202720282029203020312032203320342035203620372038203920402041204220432044204520462047204820492050Annual Debt Service Requirements
Principal Interest
78
Principal Principal
Amount Outstanding Outstanding
Series Obligation of Issue January 1, 2022 Principal Interest Total December 31, 2022
2016 GO Refunding Bonds (W&S
Portion)*3,170,000 365,000 365,000 2,637 367,637 -
365,000$ 365,000$ 2,637$ 367,637$ -$
* 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
2022 365,000$ 2,637$ -$ 2,637$ 367,637$
365,000$ 2,637$ -$ 2,637$ 367,637$
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 2016 GO
Refunding Bonds.
$365,000
$2,637
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
$500,000
2022Annual Debt Service Requirements
Principal Interest
80
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
2021 Forecast – W&S Fund gross revenues are expected to be $8.25 million, which is a decrease
of $111,200 compared to the budgeted amount of $8.36 million.
Operating expenditures in 2021 are expected to be approximately $4.60 million, which is below
2021 Budget appropriations of $4.70 million. Debt service, administrative cost and a transfer to
the Water & Sewer Capital Project Fund adds $4.52 million more to the total expenditures.
Altogether, W&S Fund 2021 expenditures are expected to total approximately $9.13 million which
is above the 2021 Budget of $9.04 million.
2022 Budget – The 2022 Budget anticipates total Water and Sewer Utility Fund revenues of
approximately $8.23 million, which is consistent with 2021 revenues.
System operations, including the Utility Billing division, are appropriated at $6.33 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 $900,000. Debt service for 2022 is $0.39
million (principal and interest) on outstanding bonds, which is the final debt service payment for
existing bonds.
81
WATER AND SEWER FUND (Cont.)
For the Future – The W&S Fund is the most difficult of all of the City’s funds to predict. Water
usage can vary dramatically with the weather. All projections and budgets are based on averages
and likely to differ considerably from actual results. Most costs also vary as revenues fluctuate,
but are generally expected to increase an average of 3% per year. While much of the system’s
delivery and collection infrastructure is new, some key components are aging dramatically: Lift
stations, elevated towers and water wells will all need major overhauls in the foreseeable future.
Anticipated rate increases from the City of Houston are budgeted at 5% and increasing costs of
service could require future rate increases to keep pace with the City of Houston’s rate increase
for treated water and other operational costs of providing service.
82
WATER AND SEWER FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REVENUES:
FEMA REIMBURSEMENT 19,897$ -$-$-$-$
WATER SERVICE 4,887,688 5,205,754 4,950,000 4,970,000 5,000,000
SEWER SERVICE 3,057,624 3,288,263 3,230,000 3,140,000 3,100,000
PENALTIES 54,562 32,276 50,000 45,000 45,000
CONNECTION FEE 92,825 68,650 81,000 78,800 80,000
EARNINGS ON INVESTMENTS 19,964 6,312 4,600 1,000 2,000
MISCELLANEOUS 1,510 1,244 5,300 (23,700) 1,500
TRANSFER FROM HUMAN RESOURCE
SVCS FUND --44,600 43,200 -
TOTAL REVENUE 8,134,070$ 8,602,500$ 8,365,500$ 8,254,300$ 8,228,500$
EXPENDITURES BY DEPARTMENT:
DEBT SERVICE 1,196,038$ 1,202,796$ 388,020$ 573,020$ 393,020$
FINANCE 244,526 191,455 266,700 244,200 311,700
PUBLIC WORKS 4,288,106 4,183,535 4,431,300 4,358,400 4,769,300
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 2,700,000 2,700,000 900,000
TOTAL EXPENDITURES 7,878,670$ 7,727,786$ 9,036,020$ 9,125,620$ 7,624,020$
NET REVENUES (EXPENDITURES) 255,400$ 874,714$ (670,520)$ (871,320)$ 604,480$
BEGINNING WORKING CAPITAL 581,596$ 836,996$ 1,523,934$ 1,711,710$ 840,390$
ENDING WORKING CAPITAL 836,996$ 1,711,710$ 853,414$ 840,390$ 1,444,870$
OPERATIONS
62.6%
FINANCE
4.1%
DEBT SERVICE
5.2%
TRANSFERS
28.2%
Water & Sewer Fund 2022 Expenditures
83
WATER AND SEWER FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REVENUES:
FEMA REIMBURSEMENT $ 19,897 $ - $ - $ - $ -
WATER SERVICE 4,887,688 5,205,754 4,950,000 4,970,000 5,000,000
SEWER SERVICE 3,057,624 3,288,263 3,230,000 3,140,000 3,100,000
PENALTIES 54,562 32,276 50,000 45,000 45,000
CONNECTION FEE 92,825 68,650 81,000 78,800 80,000
EARNINGS ON INVESTMENTS 19,964 6,312 4,600 1,000 2,000
MISCELLANEOUS 1,510 1,244 5,300 (23,700) 1,500
TRANSFER FROM HUMAN RESOURCE
SVCS FUND - - 44,600 43,200 -
TOTAL REVENUE 8,134,070$ 8,602,500$ 8,365,500$ 8,254,300$ 8,228,500$
EXPENDITURES:
REGULAR WAGES $ 728,729 $ 687,353 $ 741,700 $ 702,600 $ 745,600
ON CALL 14,445 13,647 14,800 14,800 14,500
OVERTIME 96,278 70,402 75,000 77,500 73,000
LONGEVITY 7,068 6,254 7,300 4,800 4,900
HEALTH & DENTAL 135,527 114,034 139,200 105,700 134,000
TMRS 111,054 101,995 110,000 112,400 110,300
FICA 61,517 56,769 61,300 64,300 60,900
WORKERS COMPENSATION 13,000 17,418 9,900 10,000 11,000
ALLOWANCES 3,815 3,318 3,700 2,100 2,600
OTHER BENEFITS 3,512 2,655 4,300 3,100 3,600
HSA CONTRIBUTION 1,375 13,250 17,500 4,000 17,500
EMPLOYEE RELATIONS 299 1,323 1,500 1,500 1,500
ACCRUED VACATION (46,856) (6,887) - - -
PENSION EXPENSE 99,709 (19,137) - - -
OPEB EXPENSE 14,062 (38,839) - - -
OFFICE SUPPLIES 1,007 1,192 1,600 1,600 1,600
OPERATING SUPPLIES 13,221 26,137 30,000 30,000 30,000
FUEL 11,335 6,298 15,000 10,000 15,000
TREATMENT CHEMICALS 96,507 52,610 100,000 100,000 100,000
EQUIPMENT MAINTENANCE 19,138 15,776 27,300 27,300 30,000
VEHICLE MAINTENANCE 20,984 17,388 15,000 15,000 20,000
BUILDING & GROUNDS MAINTENANCE 37,807 25,675 30,000 30,000 30,000
WATER SYSTEM MAINTENANCE 142,271 169,806 200,000 200,000 200,000
SEWER SYSTEM MAINTENANCE 157,086 197,154 170,000 170,000 190,000
COMMUNICATION 1,948 - - - -
ELECTRIC SERVICE 498,523 302,352 320,000 320,000 320,000
SURFACE WATER 1,615,576 1,538,297 1,600,000 1,600,000 1,750,000
NATURAL GAS SERVICE 346 321 400 400 400
OTHER UTILITIES - 114 - 1,000 1,000
EQUIPMENT LEASE/RENTAL 4,820 3,443 4,800 2,300 2,400
PROFESSIONAL DUES 1,916 1,431 2,800 2,800 2,800
TRAVEL & TRAINING 12,136 5,888 18,000 8,000 12,000
SLUDGE REMOVAL 45,240 67,868 71,000 90,000 95,000
CREDIT CARD FEES 46,335 72,535 83,000 78,000 80,400
OTHER CONTRACTED SERVICES 300,842 352,536 384,000 378,000 516,000
RESIDENT REIMBURSEMENT 641 - 3,000 1,500 3,000
COMMUNITY RELATIONS 6,429 3,540 12,000 10,000 25,000
FURNITURE & EQUIP <$5000 4,828 - - - -
OTHER EQUIPMENT 8,244 3,725 96,000 96,000 60,000
OTHER CONSTRUCTION COSTS 14,117 168,450 - - -
BAD DEBT EXPENSE - 18,613 - 185,000 5,000
TRANSFER TO DEBT SERVICE FUND 1,196,038 1,184,183 388,020 388,020 388,020
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 2,700,000 2,700,000 900,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 90,000 92,000 96,000 96,000 102,000
84
WATER AND SEWER FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 137,800 140,000 139,000 139,000 145,000
TRANSFER TO ASSET REPLACEMENT FUND
- 86,900 92,900 92,900 170,000
TOTAL EXPENDITURES $ 7,878,670 $ 7,727,786 $ 9,036,020 $ 9,125,620 $ 7,624,020
NET REVENUES (EXPENDITURES)255,400$ 874,714$ (670,520)$ (871,320)$ 604,480$
BEGINNING WORKING CAPITAL 581,596$ 836,996$ 1,523,934$ 1,711,710$ 840,390$
ENDING WORKING CAPITAL 836,996$ 1,711,710$ 853,414$ 840,390$ 1,444,870$
PERSONNEL
15.47%
SURFACE WATER
22.95%
OTHER OPERATING
13.50%
WATER SYSTEM MAINT.
2.62%
SEWER SYSTEM MAINT.
2.49%
ELECTRIC SERVICE
4.20%
DEBT SERVICE
5.09%
TRANSFER TO GENERAL FUND
16.40%
TRANSFER TO W&S CAPITAL
FUND
11.80%
OTHER TRANSFERS
5.47%
Water & Sewer Fund
2022 Expenditures by Type
85
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
Actual
2021
Estimated
2022
Projected
Number of Billing help emails & number of
customer service calls and/or in-person 4,821 3,174 3,200 4,000
Number of service orders created/processed 1,851 1,798 1,850 1,850
% of customers paying electronically 45% 50% 55% 60%
% of customers receiving e-statements 48% 53% 53% 54%
Number of bill adjustments processed 718 664 700 675
Number of single family accounts billed 5,421 5,450 5,500 5,550
Number of new single family connections 587 540 575 600
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. (2022 Budget $311,700)
FINANCE DEPARTMENT (W&S FUND) 2022 GOALS
Continue utility customer service training for all Finance staff members
Standardize policies and procedures related to the utility billing function
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 (2021 authorized full-time employees – 2)
Increase in Other Contracted Services – $48,000
Total Budget – $311,700 (2021 Total Budget – $266,700)
86
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
Utility Billing & Customer
Service
Personnel 152,417$ 80,064$ 136,600$ 127,600$ 138,100$
Operating 91,781 111,391 130,100 116,600 173,600
Capital 328 - - - -
Total 244,526$ 191,455$ 266,700$ 244,200$ 311,700$
Total Department 244,526$ 191,455$ 266,700$ 244,200$ 311,700$
Finance Department Staffing Schedule (W&S Fund)
2021 2022
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Finance - Utility Billing
Sr. Customer Service
Representative 5 1 1 49,000$ 71,050$
Accounting Specialist -
Utility Billing 2 1 1 35,200$ 51,000$
Total Finance (W&S Fund)22
FINANCE DEPARTMENT
SALARY RANGE
87
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REGULAR WAGES $ 91,189 $ 69,510 $ 88,100 $ 85,600 $ 91,000
OVERTIME 9,904 7,709 5,000 2,500 3,000
LONGEVITY 248 - 200 200 300
HEALTH & DENTAL 13,583 14,401 21,600 19,300 21,700
TMRS 13,300 9,801 12,100 11,400 12,400
FICA 7,511 5,520 6,500 6,100 6,600
WORKERS COMPENSATION 182 196 100 100 100
OTHER BENEFITS 504 257 500 400 500
HSA CONTRIBUTION 375 4,125 2,500 2,000 2,500
ACCRUED VACATION 1,995 (5,538) - - -
PENSION EXPENSE 11,941 (13,120) - - -
OPEB EXPENSE 1,684 (12,797) - - -
PERSONNEL 152,417$ 80,064$ 136,600$ 127,600$ 138,100$
OFFICE SUPPLIES $ (27) $ 549 $ - $ - $ -
POSTAGE & SHIPPING 2,138 - - - -
EQUIPMENT LEASE/RENTAL 3,180 2,441 3,600 1,600 1,700
PROFESSIONAL DEVELOPMENT 1,520 - 1,500 1,000 1,500
CREDIT CARD FEES 46,335 72,535 83,000 78,000 80,400
OTHER CONTRACTED SERVICES 38,635 35,866 42,000 36,000 90,000
OPERATIONS 91,781$ 111,391$ 130,100$ 116,600$ 173,600$
FURNITURE & EQUIP <$5000 $ 328 $ - $ - $ - $ -
CAPITAL 328$ -$ -$ -$ -$
FINANCE DIVISION TOTAL 244,526$ 191,455$ 266,700$ 244,200$ 311,700$
WATER AND SEWER FUND
FINANCE DEPARTMENT
Finance Division Line Item Budget
88
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
Actual
2021
Estimated
2022
Projected
New Water Services Installed 19 32 30 25
Water Distributed (surface and groundwater
in gallons) 793M 787M 790M 795M
Wastewater Treated (gallons) 423M 417M 420M 420M
Water Meter Read Accuracy (%) 98 99 99 99
Number of Meter Re-reads 95 90 90 90
PUBLIC WORKS DEPARTMENT DIVISION (W&S FUND)
Operations – Operates and maintains the City’s water and sewer systems. (2022 Budget –
$4,769,300)
PUBLIC WORKS DEPARTMENT (W&S FUND) 2022 GOALS
Complete design of the Wastewater Treatment Plant Facility Master Plan Upgrades and plan
for construction start in 2023.
Execute final agreement with end user and complete design of Wastewater Reuse Project and
plan for construction start in 2023.
Promote water conservation methods with the goal to reduce water loss by 10% in 2022.
Complete upgrade of the SCADA system at all 12 Lift Stations.
Identify remaining pre-1939 cast iron waterlines and plan for replacement.
Complete the plans and installation of a new waterline at Law. St.
Complete the installation of a new emergency power generator at Wakeforest and purchase a
new mobile generator to use to power the City’s Lift Stations during emergency events.
Continue to identify excess inflow into the sanitary system and reduce the flow and processing
at the treatment plant during rain events.
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 (2021 authorized full-time employees – 11)
Purchase of Surface Water from the City of Houston – $1,750,000 (2021 Budget – $1,600,000)
Increase in Other Contracted Services ($84,000)
Total Budget – $4,769,300 (2021 Total Budget – $4,431,300)
89
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
W&S Fund Operations
Personnel 1,091,117$ 943,492$ 1,049,600$ 975,200$ 1,041,300$
Operating 3,170,128 3,067,868 3,285,700 3,287,200 3,668,000
Capital 26,861 172,175 96,000 96,000 60,000
Total 4,288,106$ 4,183,535$ 4,431,300$ 4,358,400$ 4,769,300$
Total Department 4,288,106$ 4,183,535$ 4,431,300$ 4,358,400$ 4,769,300$
Public Works Department Staffing Schedule (W&S Fund)
2021 2022
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$ 51,000$
Maintenance Worker I 1 2 2 32,000$ 46,400$
Total Public Works (W&S Fund)11 11
PUBLIC WORKS DEPARTMENT
SALARY RANGE
90
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REGULAR WAGES $ 637,540 $ 617,843 $ 653,600 $ 617,000 $ 654,600
ON CALL 14,445 13,647 14,800 14,800 14,500
OVERTIME 86,374 62,693 70,000 75,000 70,000
LONGEVITY 6,820 6,254 7,100 4,600 4,600
HEALTH & DENTAL 121,944 99,632 117,600 86,400 112,300
TMRS 97,754 92,194 97,900 101,000 97,900
FICA 54,006 51,249 54,800 58,200 54,300
WORKERS COMPENSATION 12,818 17,222 9,800 9,900 10,900
ALLOWANCES 3,815 3,318 3,700 2,100 2,600
OTHER BENEFITS 3,007 2,398 3,800 2,700 3,100
HSA CONTRIBUTION 1,000 9,125 15,000 2,000 15,000
EMPLOYEE RELATIONS 299 1,323 1,500 1,500 1,500
ACCRUED VACATION (48,851) (1,348) - - -
PENSION EXPENSE 87,768 (6,017) - - -
OPEB EXPENSE 12,378 (26,042) - - -
PERSONNEL 1,091,117$ 943,492$ 1,049,600$ 975,200$ 1,041,300$
OFFICE SUPPLIES $ 1,034 $ 643 $ 1,600 $ 1,600 $ 1,600
OPERATING SUPPLIES 13,221 26,137 30,000 30,000 30,000
FUEL 11,335 6,298 15,000 10,000 15,000
TREATMENT CHEMICALS 96,507 52,610 100,000 100,000 100,000
EQUIPMENT MAINTENANCE 19,138 15,776 27,300 27,300 30,000
VEHICLE MAINTENANCE 20,984 17,388 15,000 15,000 20,000
BUILDING & GROUNDS MAINTENANCE 37,807 25,675 30,000 30,000 30,000
WATER SYSTEM MAINTENANCE 142,271 169,806 200,000 200,000 200,000
SEWER SYSTEM MAINTENANCE 157,086 197,154 170,000 170,000 190,000
POSTAGE & SHIPPING (190) - - - -
ELECTRIC SERVICE 498,523 302,352 320,000 320,000 320,000
SURFACE WATER 1,615,576 1,538,297 1,600,000 1,600,000 1,750,000
NATURAL GAS SERVICE 346 321 400 400 400
OTHER UTILITIES - 114 - 1,000 1,000
EQUIPMENT LEASE/RENTAL 1,640 1,002 1,200 700 700
PROFESSIONAL DUES 1,916 1,431 2,800 2,800 2,800
PROFESSIONAL DEVELOPMENT 10,616 5,888 16,500 7,000 10,500
SLUDGE REMOVAL 45,240 67,868 71,000 90,000 95,000
OTHER CONTRACTED SERVICES 262,207 316,669 342,000 342,000 426,000
RESIDENT REIMBURSEMENT 641 - 3,000 1,500 3,000
COMMUNITY RELATIONS 6,429 3,540 12,000 10,000 25,000
TRANSFER TO VEHICLE REPLACEMENT
FUND 90,000 92,000 96,000 96,000 102,000
TRANSFER TO TECHNOLOGY
MANAGEMENT FUND 137,800 140,000 139,000 139,000 145,000
TRANSFER TO ASSET REPLACEMENT
FUND - 86,900 92,900 92,900 170,000
OPERATING 3,170,128$ 3,067,868$ 3,285,700$ 3,287,200$ 3,668,000$
FURNITURE & EQUIP <$5000 $ 4,500 $ - $ - $ - $ -
OTHER EQUIPMENT 8,244 3,725 96,000 96,000 60,000
OTHER CONSTRUCTION COSTS 14,117 168,450 - - -
CAPITAL 26,861$ 172,175$ 96,000$ 96,000$ 60,000$
OPERATIONS DIVISION TOTAL 4,288,106$ 4,183,535$ 4,431,300$ 4,358,400$ 4,769,300$
WATER AND SEWER FUND
PUBLIC WORKS DEPARTMENT
Operations Division Line Item Budget
91
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92
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.
2021 Forecast – For 2021, the Solid Waste Fund is expected to have revenue totaling $1.81
million for solid waste services.
The cost of providing solid waste services in 2021, excluding transfers, is expected to be $1.59
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 2021 total costs of service to $1.90 million.
2022 Budget – For 2022, the Solid Waste Fund is expected to have revenue of about $1.87
million for solid waste services. Rates for Solid Waste customers will increase by 3% for 2022.
Total expenditures are expected to be $1.95 million. Working capital is anticipated to be healthy
and in excess of the 10% reserve requirement.
93
SOLID WASTE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REVENUES
FEMA REIMBURSEMENT (562)$ -$ -$ -$ -$
STATE GRANT 27,500 - - - -
SOLID WASTE COLLECTION 1,729,202 1,813,147 1,791,000 1,811,000 1,867,800
SOLID WASTE SPECIAL COLLECTION 3,000 650 500 500 500
SALE OF RECYCLABLES 1,440 - - 600 -
EARNINGS ON INVESTMENTS 13,969 5,252 3,800 500 1,000
MISCELLANEOUS 848 741 600 (200) 800
TOTAL REVENUE 1,775,396$ 1,819,790$ 1,795,900$ 1,812,400$ 1,870,100$
EXPENDITURES BY DIVISION
CITY-WIDE -$ 2,902$ -$ 35,000$ 500$
CURBSIDE SOLID WASTE 968,857 898,445 1,016,000 952,750 1,015,500
CURBSIDE RECYCLING 385,038 402,331 410,100 410,800 412,100
CURBSIDE GREEN WASTE RECYCLING 173,952 223,050 199,600 193,000 208,450
TRANSFER TO GENERAL FUND 310,000 310,000 310,000 310,000 310,000
TOTAL EXPENDITURES 1,837,847$ 1,836,729$ 1,935,700$ 1,901,550$ 1,946,550$
NET REVENUES (EXPENDITURES)(62,450)$ (16,938)$ (139,800)$ (89,150)$ (76,450)$
BEGINNING WORKING CAPITAL 493,138$ 430,688$ 487,142$ 413,749$ 324,599$
ENDING WORKING CAPITAL 430,688$ 413,749$ 347,342$ 324,599$ 248,149$
94
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
FEMA REIMBURSEMENT $ (562) $ - $ - $ -
STATE GRANT 27,500 - - - -
SOLID WASTE COLLECTION 1,729,202 1,813,147 1,791,000 1,811,000 1,867,800
SOLID WASTE SPECIAL COLLECTION 3,000 650 500 500 500
SALE OF RECYCLABLES 1,440 - - 600 -
EARNINGS ON INVESTMENTS 13,969 5,252 3,800 500 1,000
CASH OVER/SHORT - - - (1,000) -
MISCELLANEOUS 848 741 600 800 800
REVENUE 1,775,396$ 1,819,790$ 1,795,900$ 1,812,400$ 1,870,100$
BAD DEBT EXPENSE $ - $ 2,902 $ - $ 35,000 500$
CITY-WIDE -$ 2,902$ -$ 35,000$ 500$
REGULAR WAGES $ 234,065 $ 215,288 $ 250,100 $ 225,800 249,800$
OVERTIME 11,319 9,304 14,000 14,000 14,000
LONGEVITY 2,331 2,303 2,700 1,900 2,000
HEALTH & DENTAL 48,315 42,150 42,300 35,900 47,300
TMRS 32,342 29,478 34,800 31,100 34,900
FICA 17,880 16,340 19,400 17,300 19,100
WORKERS COMPENSATION 8,978 11,651 7,600 6,500 6,700
OTHER BENEFITS 1,277 903 1,300 1,100 1,200
HSA CONTRIBUTION 375 1,250 3,000 750 3,000
EMPLOYEE RELATIONS 848 293 1,500 1,500 1,700
ACCRUED VACATION 1,377 12,798 - - -
PENSION EXPENSE 32,166 (25,374) - - -
OPEB EXPENSE 3,800 (27,190) - - -
OFFICE SUPPLIES 1,794 - 200 - -
OPERATING SUPPLIES 6,660 8,795 12,000 12,000 12,000
FUEL 25,506 16,904 34,000 30,000 34,000
EQUIPMENT MAINTENANCE 239 605 1,500 1,500 1,500
VEHICLE MAINTENANCE 38,203 90,024 40,000 45,000 50,000
ELECTRIC SERVICE 3,733 382 700 500 700
SURFACE WATER (3,475) 908 2,500 2,000 2,000
PROFESSIONAL DUES 693 717 900 900 900
PROFESSIONAL DEVELOPMENT - - 4,500 3,000 1,500
DISPOSAL FEE 176,147 195,459 202,000 202,000 202,000
LANDFILL MAINTENANCE 9,450 9,450 12,000 12,000 12,000
OTHER CONTRACTED SERVICES 122,517 123,406 136,000 136,000 133,000
COMMUNITY RELATIONS 249 600 7,000 6,000 6,000
OTHER EQUIPMENT 27,711 - 20,000 - -
CONSTRUCTION COSTS 2,555 - 3,000 3,000 3,000
TRANSFER TO GENERAL FUND 310,000 310,000 310,000 310,000 310,000
TRANSFER TO VEHICLE REPLACEMENT FUND 135,000 135,000 135,000 135,000 145,000
TRANSFER TO TECHNOLOGY MANAGEMENT FUND 26,800 27,000 28,000 28,000 32,200
CURBSIDE SOLID WASTE 1,278,857$ 1,208,445$ 1,326,000$ 1,262,750$ 1,325,500$
REGULAR WAGES $ 49,807 $ 52,210 $ 52,200 $ 52,300 $ 53,700
OVERTIME 2,388 3,500 3,000 3,000 3,000
LONGEVITY 950 1,010 1,100 1,100 1,100
HEALTH & DENTAL 5,455 5,950 6,500 5,900 6,600
TMRS 6,960 7,431 7,400 7,100 7,600
FICA 3,897 4,194 4,100 4,000 4,200
WORKERS COMPENSATION 1,915 2,900 1,500 1,500 1,400
OTHER BENEFITS 269 200 300 300 300
ACCRUED VACATION 597 1,097 - - -
PENSION EXPENSE 6,921 (330) - - -
OPEB EXPENSE 817 (1,992) - - -
OPERATING SUPPLIES 1,149 1,374 1,200 1,200 1,200
SOLID WASTE FUND
STATEMENT OF REVENUES AND EXPENDITURES
95
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
SOLID WASTE FUND
STATEMENT OF REVENUES AND EXPENDITURES
FUEL 12,328 7,225 15,000 10,000 13,000
EQUIPMENT MAINTENANCE 796 7 1,000 1,000 1,000
VEHICLE MAINTENANCE 31,528 47,212 30,000 40,000 35,000
DISPOSAL FEE 126,592 133,373 120,000 120,000 120,000
OTHER CONTRACTED SERVICES 66,067 71,405 80,000 80,000 88,000
COMMUNITY RELATIONS 2,347 1,214 21,000 20,000 11,500
OTHER EQUIPMENT 7,254 7,254 8,000 5,600 8,000
TRANSFER TO VEHICLE REPLACEMENT FUND 40,000 40,000 40,000 40,000 40,000
TRANSFER TO TECHNOLOGY MANAGEMENT FUND
17,000 17,100 17,800 17,800 16,500
CURBSIDE RECYCLING 385,038$ 402,331$ 410,100$ 410,800$ 412,100$
REGULAR WAGES $ 39,311 $ 41,518 $ 41,400 $ 40,000 $ 42,100
OVERTIME 2,099 2,707 2,000 2,000 2,000
LONGEVITY 150 210 300 300 300
HEALTH & DENTAL 7,198 6,787 7,500 6,700 7,600
TMRS 5,427 5,829 5,700 5,500 5,800
FICA 3,136 3,333 3,300 3,200 3,350
WORKERS COMPENSATION 1,496 2,245 1,200 1,100 1,100
OTHER BENEFITS 233 166 200 200 200
ACCRUED VACATION 199 308 - - -
PENSION EXPENSE - 26,478 - - -
OPEB EXPENSE - 19,916 - - -
FUEL 3,296 2,123 8,000 4,000 7,000
VEHICLE MAINTENANCE 7,812 5,842 10,000 10,000 12,000
DISPOSAL FEE 10,152 10,820 15,000 15,000 15,000
OTHER CONTRACTED SERVICES 53,444 54,767 65,000 65,000 72,000
TRANSFER TO VEHICLE REPLACEMENT FUND 40,000 40,000 40,000 40,000 40,000
CURBSIDE GREEN WASTE RECYCLING 173,952$ 223,050$ 199,600$ 193,000$ 208,450$
TOTAL EXPENDITURES 1,837,847$ 1,836,729$ 1,935,700$ 1,901,550$ 1,946,550$
96
CURBSIDE SOLID
WASTE
52.18%
CURBSIDE
RECYCLING
21.18%
CURBSIDE GREEN
WASTE RECYCLING
10.71%TRANSFER TO
GENERAL FUND
15.93%
Solid Waste Fund - 2022 Expenditures by Function
PERSONNEL
25.45%
SOLID WASTE
DISPOSAL FEE
16.49%
LANDFILL
MAINTENANCE
0.59%
OTHER
CONTRACTED
SERVICES
14.34%
TRANSFER TO
GENERAL FUND
15.17%
VEHICLE
MAINTENANCE
4.75%
VEHICLE
REPLACEMENT
11.01%TECHNOLOGY
MANAGEMENT
2.38%
COMMUNITY
RELATIONS
0.86%
OTHER OPERATING
8.95%
Solid Waste Fund - 2022 Expenditures by Type
97
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
Actual
2021
Estimated
2022
Projected
Solid Waste - Warnings Issued
(early/late placement) 457 308 350 350
Tons of Solid Waste Disposed
Solid Waste 4,600 5,000 4,800 4,800
Recycling 1,955 2,126 2,200 2,300
Yard Waste 825 700 850 850
PUBLIC WORKS DEPARTMENT DIVISIONS (SOLID WASTE FUND)
Curbside Solid Waste – Collects and disposes of solid waste (2022 Budget – $1,325,500)
Curbside Recycling – Collects and recycles recyclable waste (2022 Budget – $412,100)
Curbside Green Waste Recycling – Collects and recycles yard waste (2022 Budget –
$208,450)
PUBLIC WORKS DEPARTMENT 2022 GOALS (SOLID WASTE FUND)
Administer new recycling contract and through on-going community education attain a
recycling rate of 40%.
Continue to enforce the City’s proper placement requirements for curbside collection and
attain at least 95% compliance.
Reduce the amount of service requests and calls received regarding misses and complaints
about collection by 25% the first year.
Maintain the street sweeper in-service 90% in 2022.
Continue employee development through technical, management and leadership training.
PUBLIC WORKS DEPARTMENT BUDGET HIGHLIGHTS
(SOLID WASTE FUND)
Authorized full-time employees – 7 (2021 authorized full-time employees – 7)
Total Budget – $1,946,550 (2021 Total Budget – $1,935,700)
98
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
Curbside Solid Waste
Personnel 395,074$ 289,195$ 376,700$ 335,850$ 379,700$
Operating 853,516 919,250 926,300 923,900 942,800
Capital 30,266 - 23,000 3,000 3,000
Total 1,278,857$ 1,208,445$ 1,326,000$ 1,262,750$ 1,325,500$
Curbside Recycling
Personnel 79,976$ 76,169$ 76,100$ 75,200$ 77,900$
Operating 297,808 318,908 326,000 330,000 326,200
Capital 7,254 7,254 8,000 5,600 8,000
Total 385,038$ 402,331$ 410,100$ 410,800$ 412,100$
Curbside Green Waste Recycling
Personnel 59,248$ 109,498$ 61,600$ 59,000$ 62,450$
Operating 114,703 113,553 138,000 134,000 146,000
Total 173,952$ 223,050$ 199,600$ 193,000$ 208,450$
Total Department 1,837,847$ 1,833,826$ 1,935,700$ 1,866,550$ 1,946,050$
Public Works Department Staffing Schedule (Solid Waste Fund)
2021 2022
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$ 51,000$
Curbside Recycling
Driver/Equipment Operator 2 1 1 35,200$ 51,000$
Curbside Green Waste Recycling
Driver/Equipment Operator 2 1 1 35,200$ 51,000$
TOTAL SOLID WASTE FUND 77
PUBLIC WORKS SOLID WASTE
SALARY RANGE
99
Curbside Solid Waste Line Item Budget
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REGULAR WAGES $ 234,065 $ 215,288 $ 250,100 $ 225,800 $ 249,800
OVERTIME 11,319 9,304 14,000 14,000 14,000
LONGEVITY 2,331 2,303 2,700 1,900 2,000
HEALTH & DENTAL 48,315 42,150 42,300 35,900 47,300
TMRS 32,342 29,478 34,800 31,100 34,900
FICA 17,880 16,340 19,400 17,300 19,100
WORKERS COMPENSATION 8,978 11,651 7,600 6,500 6,700
OTHER BENEFITS 1,277 903 1,300 1,100 1,200
HSA CONTRIBUTION 375 1,250 3,000 750 3,000
EMPLOYEE RELATIONS 848 293 1,500 1,500 1,700
ACCRUED VACATION 1,377 12,798 - - -
PENSION EXPENSE 32,166 (25,374)- - -
OPEB EXPENSE 3,800 (27,190)- - -
PERSONNEL 395,074$ 289,195$ 376,700$ 335,850$ 379,700$
OFFICE SUPPLIES $ 1,794 $ - $ 200 $ - $ -
OPERATING SUPPLIES 6,660 8,795 12,000 12,000 12,000
FUEL 25,506 16,904 34,000 30,000 34,000
EQUIPMENT MAINTENANCE 239 605 1,500 1,500 1,500
VEHICLE MAINTENANCE 38,203 90,024 40,000 45,000 50,000
ELECTRIC SERVICE 3,733 382 700 500 700
SURFACE WATER (3,475) 908 2,500 2,000 2,000
PROFESSIONAL DUES 693 717 900 900 900
PROFESSIONAL DEVELOPMENT - - 4,500 3,000 1,500
DISPOSAL FEE 176,147 195,459 202,000 202,000 202,000
LANDFILL MAINTENANCE 9,450 9,450 12,000 12,000 12,000
OTHER CONTRACTED SERVICES 122,517 123,406 136,000 136,000 133,000
COMMUNITY RELATIONS 249 600 7,000 6,000 6,000
TRANSFER TO GENERAL FUND 310,000 310,000 310,000 310,000 310,000
TRANSFER TO VEHICLE REPLACEMENT FUND 135,000 135,000 135,000 135,000 145,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 26,800 27,000 28,000 28,000 32,200
OPERATING 853,516$ 919,250$ 926,300$ 923,900$ 942,800$
OTHER EQUIPMENT $ 27,711 $ - $ 20,000 $ - $ -
CONSTRUCTION COSTS 2,555 - 3,000 3,000 3,000
CAPITAL $ 30,266 $ - 23,000$ 3,000$ 3,000$
CURBSIDE SOLID WASTE DIVISION TOTAL 1,278,857$ 1,208,445$ 1,326,000$ 1,262,750$ 1,325,500$
PUBLIC WORKS DEPARTMENT
100
Curbside Recycling Division Line Item Budget
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REGULAR WAGES $ 49,807 $ 52,210 $ 52,200 $ 52,300 $ 53,700
OVERTIME 2,388 3,500 3,000 3,000 3,000
LONGEVITY 950 1,010 1,100 1,100 1,100
HEALTH & DENTAL 5,455 5,950 6,500 5,900 6,600
TMRS 6,960 7,431 7,400 7,100 7,600
FICA 3,897 4,194 4,100 4,000 4,200
WORKERS COMPENSATION 1,915 2,900 1,500 1,500 1,400
OTHER BENEFITS 269 200 300 300 300
ACCRUED VACATION 597 1,097 - - -
PENSION EXPENSE 6,921 (330)- - -
OPEB EXPENSE 817 (1,992)- - -
PERSONNEL 79,976$ 76,169$ 76,100$ 75,200$ 77,900$
OPERATING SUPPLIES $ 1,149 $ 1,374 $ 1,200 $ 1,200 $ 1,200
FUEL 12,328 7,225 15,000 10,000 13,000
EQUIPMENT MAINTENANCE 796 7 1,000 1,000 1,000
VEHICLE MAINTENANCE 31,528 47,212 30,000 40,000 35,000
DISPOSAL FEE 126,592 133,373 120,000 120,000 120,000
OTHER CONTRACTED SERVICES 66,067 71,405 80,000 80,000 88,000
COMMUNITY RELATIONS 2,347 1,214 21,000 20,000 11,500
TRANSFER TO VEHICLE REPLACEMENT
FUND 40,000 40,000 40,000 40,000 40,000
TRANSFER TO TECHNOLOGY MANAGEMENT
FUND 17,000 17,100 17,800 17,800 16,500
OPERATING 297,808$ 318,908$ 326,000$ 330,000$ 326,200$
OTHER EQUIPMENT $ 7,254 $ 7,254 $ 8,000 $ 5,600 $ 8,000
CAPITAL 7,254$ 7,254$ 8,000$ 5,600$ 8,000$
CURBSIDE RECYCLING DIVISION TOTAL 385,038$ 402,331$ 410,100$ 410,800$ 412,100$
PUBLIC WORKS DEPARTMENT
101
Curbside Green Waste Recycling Division Line Item Budget
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REGULAR WAGES $ 39,311 $ 41,518 $ 41,400 $ 40,000 $ 42,100
OVERTIME 2,099 2,707 2,000 2,000 2,000
LONGEVITY 150 210 300 300 300
HEALTH & DENTAL 7,198 6,787 7,500 6,700 7,600
TMRS 5,427 5,829 5,700 5,500 5,800
FICA 3,136 3,333 3,300 3,200 3,350
WORKERS COMPENSATION 1,496 2,245 1,200 1,100 1,100
OTHER BENEFITS 233 166 200 200 200
ACCRUED VACATION 199 308 - - -
PENSION EXPENSE - 26,478 - - -
OPEB EXPENSE - 19,916 - - -
PERSONNEL 59,248$ 109,498$ 61,600$ 59,000$ 62,450$
FUEL $ 3,296 $ 2,123 $ 8,000 $ 4,000 $ 7,000
VEHICLE MAINTENANCE 7,812 5,842 10,000 10,000 12,000
DISPOSAL FEE 10,152 10,820 15,000 15,000 15,000
OTHER CONTRACTED SERVICES 53,444 54,767 65,000 65,000 72,000
TRANSFER TO VEHICLE REPLACEMENT FUND 40,000 40,000 40,000 40,000 40,000
OPERATING 114,703$ 113,553$ 138,000$ 134,000$ 146,000$
CURBSIDE GREEN WASTE RECYCLING
DIVISION TOTAL 173,952$ 223,050$ 199,600$ 193,000$ 208,450$
PUBLIC WORKS DEPARTMENT
102
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.
103
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 60 vehicles across various departments maintained by the City.
Public Works Department 36
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.
2021 Forecast – Revenue in the VRF will be lower than anticipated than the 2021 Budget due to
a decrease in earnings on investments. Expenditures in 2021 are expected to be in line with the
budgeted amount.
2022 Budget – Transfers from other funds in 2021 are expected to be $677,000. The budgeted
expenditures in 2022 are $658,000, which refurbishes or replaces the following:
Public Works 2014 International Schwarze A7 Tornado $260,000
Public Works 2000 GMC 5500 Jet Truck 135,000
Parks 2007 E-350 Starcraft Bus 80,000
Public Works 2007 Ford F-450 w/ Service Body 56,000
Public Works 2010 Mercedes Sprinter Van 45,000
Public Works 2008 Ford F-250 Extended Cab 43,000
Public Works 2010 Ford Escape 30,000
Public Works 2006 Stanley Hydro Pack 9,000
104
VEHICLE REPLACEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REVENUES
SALE OF CITY PROPERTY 15,850$ 22,703$ -$ -$ -$
EARNINGS ON INVESTMENTS 66,044 23,597 17,200 3,000 5,000
INSURANCE REFUNDS 36,693 - - - -
TRANSFER FROM GENERAL FUND 343,300 365,355 343,000 343,000 350,000
TRANSFER FROM WATER & SEWER 90,000 92,000 93,000 93,000 102,000
TRANSFER FROM SOLID WASTE FUND 215,000 215,000 215,000 215,000 225,000
TOTAL REVENUES 766,886$ 718,655$ 668,200$ 654,000$ 682,000$
EXPENDITURES
AUTOMOBILES 121,944$ 160,025$ 106,000$ 106,000$ 30,000$
LIGHT TRUCKS 27,645 57,891 47,000 47,000 144,000
TRUCKS 360,840 762,747 - - 484,000
TOTAL EXPENDITURES 510,429$ 980,663$ 153,000$ 153,000$ 658,000$
NET REVENUES (EXPENDITURES)256,457$ (262,008)$ 515,200$ 501,000$ 24,000$
BEGINNING FUND BALANCE*709,618$ 966,075$ 690,676$ 704,067$ 1,205,067$
ENDING FUND BALANCE 966,075$ 704,067$ 1,205,876$ 1,205,067$ 1,229,067$
* The beginning fund balances reflect an adjustment to include capitalized purchases, which were not included in prior years.
105
VEHICLE
DEPARTMENT
ASSIGNED
SCHEDULED
REPLACEMENT
YEAR
ESTIMATED
REPLACEMENT
COST
2007 E-350 Starcraft Bus Parks 2022 80,000
2010 Ford Escape Public Works 2022 30,000
2010 Mercedes Sprinter Van Public Works 2022 45,000
2007 Ford F-450 w/ Service Body Public Works 2022 56,000
2008 Ford F-250 Extended Cab Public Works 2022 43,000
2000 GMC 5500 Jet Truck Public Works 2022 135,000
2014 International Schwarze A7 Tornado Public Works 2022 260,000
2006 Stanley Hydro Pack Public Works 2022 9,000
2022 Vehicle & Equipment Replacement Cost 658,000$
VEHICLE REPLACEMENT FUND
2022 Replacement Schedule
106
UNIT #VEHICLE DESCRIPTION
DEPARTMENT
ASSIGNED
SCHEDULED
REPLACEMENT
YEAR
ESTIMATED
REPLACEMENT
COST
1 2013 Ford Escape Public Works 2023 35,000
134 2018 Ford Interceptor Patrol - SUV Police 2023 55,000
135 2018 Ford Interceptor Patrol - SUV Police 2023 55,000
213 2003 Trailer Fire 2023 15,000
104 2013 Chevy Caprice Police 2023 47,000
702 2002 Ford F450 w/ Teletop Service Body Public Works 2023 75,000
703 2002 Ford F450 w/ Teletop Service Body Public Works 2023 75,000
704 2002 Ford F450 w/ Teletop Service Body Public Works 2023 75,000
601 2008 F-250 Extended Cab w/ Dump Body Public Works 2023 64,000
658 2016 Trailer Mounted Pressure Washer Public Works 2023 10,000
670 2013 Volvo VHD w/Heil 2500 Durapack 25 yd body Public Works 2023 327,000
707 2006 F-250 Reg. Cab (Diesel)Public Works 2023 43,000
819 2008 Kubota Excavator - Model U45 (large kubota)Public Works 2023 70,000
821 2008 Air Compressor - Ingersol Rand XP185WIR Public Works 2023 22,000
822 2008 20' Utility/Equip. Trailer Public Works 2023 14,000
827 2008 Enclosed Cargo Trailer - 20' Traffic Response Public Works 2023 12,000
994,000
101 2009 F-150 Unmarked Truck Police 2024 50,000
102 2012 Toyota Sienna Mini-Van Police 2024 41,000
136 2019 Ford Interceptor Patrol - SUV Police 2024 55,000
137 2019 Ford Interceptor Patrol - SUV Police 2024 55,000
218 2012 Surburban 4x2 - Command Vehicle Fire 2024 74,000
550 2012 F-450 Dump Truck Public Works 2024 91,000
645 2009 F-750 XLT w/Davis 5/6 Yd Dump Body Public Works 2024 117,000
671 2014 Volvo VHD w/Heil 2500 Durapack 25 yd body Public Works 2024 328,000
705 2009 F-350 XL Crewcab with Service Body Public Works 2024 68,000
735 2009 F-750 XLT Dump Truck Public Works 2024 115,000
745 2009 Case Backhoe Public Works 2024 111,000
900 2006 Ford F-250 Diesel Ext. Cab PU 4x2 / Mateco Utility Bed Public Works 2024 51,000
913 2002 Freightliner FL70 w/ Altec 42' Bucket Public Works 2024 115,000
1,271,000
City of West University Place, Texas
VEHICLE REPLACEMENT SCHEDULE 2023 - 2027
2023 Vehicle & Equipment
Replacement Cost
2024 Vehicle & Equipment
Replacement Cost
107
UNIT #VEHICLE DESCRIPTION
DEPARTMENT
ASSIGNED
SCHEDULED
REPLACEMENT
YEAR
ESTIMATED
REPLACEMENT
COST
City of West University Place, Texas
VEHICLE REPLACEMENT SCHEDULE 2023 - 2027
140 2020 Ford Interceptor Patrol - SUV Police 2025 62,000
141 2020 Ford Interceptor Patrol - SUV Police 2025 62,000
411 2010 F-250 XL Ext. Cab with Tommy Lift Parks 2025 51,000
412 2010 Ford F-250 Ext. Cab w/ Service Body Parks 2025 56,000
548 2000 Ameritrail w/ Miller WEL w/ Doors Public Works 2025 12,000
642 2010 JD 410J Backhoe Public Works 2025 161,000
672 2015 Volvo HDR w/ Heil 2500 Durapack 25 yd body Public Works 2025 334,000
903 2013 Ford Explorer - 4x2 Public Works 2025 45,000
783,000
142 2021 Ford Interceptor Patrol - SUV Police 2026 67,000
143 2021 Ford Interceptor Patrol - SUV Police 2026 67,000
401 2016 Ford Escape Parks 2026 31,000
653 2006 Ameritrail 8x16 Trailer (long trailer)Public Works 2026 5,000
779 2011 Godwin Dri Prime Pump Public Works 2026 60,000
823 2011 Kubota Trackhow Kv41-VR1T4 (small kubota)Public Works 2026 42,000
272,000
818 2007 TCM Forklift - Model FD25 T7 Public Works 2027 35,000
826 2007 6' x 10' Utility Trailer Public Works 2027 5,000
40,000
* The replacement schedule is shown for informational purposes only. Depending on various factors, vehicles may get replaced
before or after stated years shown.
2027 Vehicle & Equipment
Replacement Cost
2025 Vehicle & Equipment
Replacement Cost
2026 Vehicle & Equipment
Replacement Cost
108
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
Actual
2021
Estimated
2022
Projected
Desktop/Laptops/Virtual PCs Maintained 116 168 168 170
Physical Servers Maintained 21 25 28 30
Virtual Servers Maintained 48 46 53 48
Contracts Managed 102 106 114 120
Help Desk Calls 597 720 820 790
2021 Forecast – In 2021, transfers from other funds are expected to be $1,946,000 and total
revenues are projected to be $1,946,500. Total expenditures are expected to total $1,862,200.
2022 Budget – The 2022 Budget projects transfers from other funds amounting to $1,927,800.
Expenditures for operations are budgeted to be $1,938,500.
TECHNOLOGY MANAGEMENT FUND 2022 GOALS
Complete phase 1 of 2 of a planned network infrastructure replacement for city sites,
which includes replacing outdated hardware with modern equivalents
Deployment of new security firewalls and external monitoring for phone system and
internet services
Complete phase 1 of 4 of radio replacements for fire and police
Upgrade of the Direct Link server infrastructure for added resiliency and warranty
coverage
CCTV Camera replacements for multiple city facilities
Deployment of new antivirus/malware prevention software to city computers/laptops
TECHNOLOGY MANAGEMENT FUND BUDGET HIGHLIGHTS
Authorized full-time employees – 4 (2021 authorized full-time employees – 4)
Total Budget – $1,938,500 (2021 Total Budget – $1,727,900)
109
TECHNOLOGY MANAGEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REVENUES
TRANSFER FROM GENERAL FUND 1,435,500$ 1,496,400$ 1,541,200$ 1,761,200$ 1,734,100$
TRANSFER FROM WATER & SEWER FUND 137,800 140,000 139,000 139,000 145,000
TRANSFER FROM SOLID WASTE FUND 43,800 44,100 45,800 45,800 48,700
FEMA REIMBURSEMENT (1,606) - - - -
MISCELLANEOUS 650 - - - -
EARNINGS ON INVESTMENTS 10,494 3,403 2,500 500 1,000
TOTAL REVENUES 1,626,638$ 1,683,903$ 1,728,500$ 1,946,500$ 1,928,800$
EXPENDITURES
REGULAR WAGES 432,974$ 275,759$ 421,700$ 380,000$ 401,800$
PART-TIME WAGES - 47,888 - - -
ON CALL 2,730 3,327 2,800 2,500 2,800
OVERTIME 8,281 16,793 8,500 6,800 8,500
LONGEVITY 1,769 1,203 1,300 1,200 1,500
HEALTH & DENTAL 55,818 40,476 61,800 33,200 37,600
TMRS 59,335 39,739 57,900 52,500 55,700
FICA 30,558 25,628 31,800 29,500 31,700
WORKERS COMPENSATION 1,284 1,718 1,000 1,000 700
ALLOWANCES 9,080 6,596 8,500 9,200 9,400
OTHER BENEFITS 1,559 1,153 1,900 1,800 1,800
HSA CONTRIBUTION 625 4,050 5,500 2,700 5,500
ACCRUED VACATION (61,116) (3,481) - - -
PENSION EXPENSE 59,739 (77,343) - - -
OPEB EXPENSE 13,835 (71,242) - - -
PERSONNEL 616,471$ 312,263$ 602,700$ 520,400$ 557,000$
OFFICE SUPPLIES -$ 729$ 1,000$ 800$ 1,000$
OPERATING SUPPLIES - 20,551 10,500 10,500 10,500
EQUIPMENT MAINTENANCE 34,936 15,826 10,000 10,000 10,000
HARDWARE & SOFTWARE
MAINTENANCE CONTRACTS 594,072 532,422 640,000 615,000 704,200
TELE-COMMUNICATIONS & DATA &
RADIO 204,202 212,180 220,000 255,000 280,500
SOFTWARE LICENSES 708 - - - -
CONSULTANTS 2,683 28,990 15,000 15,000 15,000
PROFESSIONAL DUES - - 1,200 300 2,800
PROFESSIONAL DEVELOPMENT 11,352 892 11,800 4,500 9,400
OTHER CONTRACTED SERVICES - 146,064 95,000 90,000 90,000
TECHNOLOGY PROJECTS 1,265 - - - -
HIGH TECHNOLOGY REPLACEMENTS 57,693 74,340 100,000 320,000 150,000
TRANSFER TO ASSET REPLACEMENT
FUND - 20,000 20,700 20,700 108,100
OPERATIONS 906,911$ 1,051,995$ 1,125,200$ 1,341,800$ 1,381,500$
TOTAL EXPENDITURES 1,523,382$ 1,364,258$ 1,727,900$ 1,862,200$ 1,938,500$
NET REVENUES (EXPENDITURES)103,256$ 319,645$ 600$ 84,300$ (9,700)$
BEGINNING FUND BALANCE 118,675$ 221,931$ 283,055$ 541,576$ 625,876$
ENDING FUND BALANCE 221,931$ 541,576$ 283,655$ 625,876$ 616,176$
110
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
Technology Management
Personnel 616,471$ 312,263$ 602,700$ 520,400$ 557,000$
Operating 906,911 1,051,995 1,125,200 1,341,800 1,381,500
Total Department 1,523,382$ 1,364,258$ 1,727,900$ 1,862,200$ 1,938,500$
Technology Management Fund
2021 2022
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Technology Management
IT Director 12 1 1 115,000$ 178,250$
IT Operations Manager 10 1 1 91,000$ 131,950$
IT Analyst 8 1 0 65,219$ 94,568$
Network Administrator 8 0 1 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
111
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. 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.
2021 Forecast – In 2021, transfers from other funds are expected to be $652,900 and total
revenues are projected to be $655,900. Total expenditures are expected to be $186,600.
2022 Budget – Transfers from other funds in 2022 are expected to be $721,400 and total
revenues are projected to be $736,400. The budgeted expenditures for 2022 are $458,800, which
is for the following purchases and a transfer to the Transportation Improvement Fund totaling
$345,000 to partially finance a capital project.
Fire LifePack 15 cardiac monitor - Medic 1 $45,700
Parks-Maintenance Judson Park Lighting 33,300
PW-Operations Non-Potable Water Booster Pump 1 11,400
PW-Operations Lift Station #6 Fixed Equipment (Pump 1) 11,700
PW-Operations Lift Station #6 Fixed Equipment (Pump 2) 11,700
The planned expenditures for the next five year period are also listed following the Statement of
Revenues and Expenditures.
112
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REVENUES
SALE OF CITY PROPERTY 1,875$ -$ -$ -$ -$
MISCELLANEOUS 4,907 2,270 10,000 - 10,000
TRANSFER FROM GENERAL FUND 575,400 576,100 539,300 539,300 443,300
TRANSFER FROM WATER & SEWER
FUND - 86,900 92,900 92,900 170,000
EARNINGS ON INVESTMENTS 55,530 19,258 14,100 3,000 5,000
TRANSFER FROM TECHNOLOGY
MANAGEMENT FUND - 20,000 20,700 20,700 108,100
TOTAL REVENUES 637,712$ 704,528$ 677,000$ 655,900$ 736,400$
EXPENDITURES
OTHER EQUIPMENT 7,840$ 18,345$ 186,600$ 186,600$ 113,800$
CAPITAL PURCHASES RECLASSIFIED
AS ASSET 196,382 148,378 - - -
TRANSFER TO TRANSPORTATION
IMPROVEMENT FUND - - - - 345,000
TOTAL EXPENDITURES 204,223$ 166,723$ 186,600$ 186,600$ 458,800$
NET REVENUES (EXPENDITURES)433,490$ 537,805$ 490,400$ 469,300$ 277,600$
BEGINNING FUND BALANCE 2,130,130$ 2,563,620$ 3,277,102$ 3,101,425$ 3,570,725$
ENDING FUND BALANCE 2,563,620$ 3,101,425$ 3,767,502$ 3,570,725$ 3,848,325$
Note: Prior to 2020, the Asset Replacement Fund was called the Equipment Replacement Fund.
ASSET REPLACEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
113
SCHEDULED ESTIMATED
DESCRIPTION DEPARTMENT
ASSIGNED
REPLACEMENT
YEAR
REPLACEMENT
COST
LifePack 15 cardiac monitor - Medic 1 Fire 2022 45,700
Non-Potable Water Booster Pump 1 (Wastewater Treatment Plant)PW Operations 2022 11,400
Lift Station #6 Fixed Equipment (Pump 1)PW Operations 2022 11,700
Lift Station #6 Fixed Equipment (Pump 2)PW Operations 2022 11,700
Judson Park Lighting PARD- Park Maintenance 2022 33,300
2022 Replacement Cost 113,800$
ASSET REPLACEMENT FUND
2022 Replacement Schedule
114
DESCRIPTION
DEPARTMENT
ASSIGNED
SCHEDULED
REPLACEMENT YEAR
ESTIMATED
REPLACEMENT
COST
PWPACK Facilities 2023 7,800
IceFD Facilities 2023 8,200
Air Handler #1 - CH Facilities 2023 25,300
Air Handler #2 - CH Facilities 2023 29,700
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 9,100
Submersible Pumps General Services 2023 11,100
Precor 835 EFX - Elliptical (moving arms) (2)PARD- Recreation Center 2023 17,400
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 39,700
Precor 833 EFX - Elliptical (fixed arms)PARD- Recreation Center 2023 7,100
Precor 835 AMT (2)PARD- Recreation Center 2023 19,100
Precor 833 TRM Treadmill (2)PARD- Recreation Center 2023 19,500
Wier Tennis Court Resurfacing PARD- Park Maintenance 2023 8,600
Wier Irrigation PARD- Park Maintenance 2023 39,900
Lily Pad Entry Pads PARD- Colonial Park Pool 2023 24,800
UPS Technology 2023 130,000
2023 Replacement Cost 513,800$
Pool Deck Heaters Facilities 2024 42,100
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 4,900
Feature Pads (2)-2 PARD- Colonial Park Pool 2024 4,900
Fabric for all structures PARD- Colonial Park Pool 2024 22,500
2024 Replacement Cost 92,100$
ASSET REPLACEMENT SCHEDULE
FIVE YEAR REPLACEMENT SCHEDULE
2023 - 2027
115
DESCRIPTION
DEPARTMENT
ASSIGNED
SCHEDULED
REPLACEMENT YEAR
ESTIMATED
REPLACEMENT
COST
ASSET REPLACEMENT SCHEDULE
FIVE YEAR REPLACEMENT SCHEDULE
2023 - 2027
Bunker Gear Replacement Fire 2025 85,700
Water Pump #1 - CH Facilities 2025 8,100
Water Pump #2 - CH Facilities 2025 8,100
Progressive Cavity Pump PW Operations 2025 24,900
Lift Station #9 Fixed Equipment PW Operations 2025 15,300
Large Grinder General Services 2025 10,100
Striper/Driver System General Services 2025 21,700
Precor 835 Recumbent Bike (2) PARD- Recreation Center 2025 5,400
Tables - Recreation Center PARD- Recreation Center 2025 8,200
Precor 833 TRM Treadmill (2-2) PARD- Recreation Center 2025 18,600
Furniture Replacement PARD- Recreation Center 2025 58,100
Defender (SP-41-48-1038) PARD- Recreation Center 2025 132,400
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 678,400$
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
Chairs-replacement (200)$6860 purchased in 2011 PARD- Senior Services 2026 10,700
Hallway Furniture Replacement $7321 purchased 2011 PARD- Senior Services 2026 11,400
2026 Replacement Cost 106,800$
Boiler - Fire Department Facilities 2027 11,200
Refrigerated Automatic Water Sampler PW Operations 2027 9,700
Belt Press Polymer Mixer PW Operations 2027 42,100
VeederRoot General Services 2027 15,200
Fuel Master AIM II General Services 2027 59,800
2027 Replacement Cost 138,000$
116
EMPLOYEE BENEFITS 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.
2021 Forecast – The City’s Employee Benefit Fund revenue is anticipated to be at $1.94 million
to fund employee benefits and the administrative costs of providing those benefits. Charges to
the operating funds are expected to be $1.51 million and the balance of $0.43 million comes
from employee/retiree contributions and other miscellaneous earnings. Expenditures are
expected to be $2.39 million, approximating to appropriations.
2022 Budget – Charges to operating funds in the amount of $1.74 million plus $0.48 million
from employee/retiree contributions and other miscellaneous earnings are budgeted.
Expenditures are expected to be $2.24 million, which is a 3.22% decrease from the 2021
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.
117
EMPLOYEE BENEFITS FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REVENUES
CHARGES TO OPERATING FUNDS:
ER - HEALTH $ 1,211,569 1,175,995$ 1,456,100$ 1,186,000$ 1,393,100$
ER - DENTAL 60,202 56,874 70,200 61,300 65,800
ER - LIFE 28,474 25,875 34,000 27,000 31,050
ER - DISABILITY 30,230 25,848 36,400 36,500 37,500
ER - WORKER'S COMPENSATION 118,153 182,686 106,500 102,000 110,800
ER - RETIREES 189,975 101,025 103,800 101,000 104,800
ER - OTHER BENEFITS 352,217 - - - -
EMPLOYEE CONTRIBUTIONS:
EE - HEALTH 292,350 289,322 380,700 310,000 344,600
EE - DENTAL 14,631 13,871 17,500 15,000 15,000
EE - VISION 13,159 11,284 11,600 11,500 11,300
COBRA CONTRIBUTIONS 43,722 46,182 54,200 58,600 69,200
EARNINGS ON INVESTMENTS 30,895 7,693 5,600 1,000 2,000
TRANSFER FROM GENERAL FUND - 33,700 35,000 35,000 35,000
TOTAL REVENUES 2,385,578$ 1,970,354$ 2,311,600$ 1,944,900$ 2,220,150$
EXPENDITURES
MEDICAL PREMIUMS - ACTIVE $ 1,535,280 $ 1,439,588 $ 1,836,800 $ 1,496,000 $ 1,738,100
MEDICAL PREMIUMS - RETIRED 139,163 112,432 121,500 102,000 116,500
MEDICAL PREMIUMS - COBRA 46,034 31,474 31,600 41,000 53,300
DENTAL PREMIUMS - ACTIVE 79,550 77,763 91,900 92,500 84,600
VISION PREMIUMS - ACTIVE 14,033 12,145 11,600 12,200 11,800
WORKER'S COMPENSATION 90,112 95,112 106,600 102,000 107,000
LIFE & AD&D, DISABILITY 60,347 64,297 52,500 60,000 68,550
UNEMPLOYMENT CLAIMS 7,639 - - - -
OTHER ADMINSTRATIVE COST 16,616 11,370 12,000 11,000 12,500
WELLNESS PROGRAM 7,401 4,041 15,000 8,000 10,000
RECRUITING & HIRING 14,964 - - - -
EVENTS 13,296 1,691 - - -
AWARDS 12,372 - - - -
TUITION 18,247 - - - -
SOFTWARE LICENSES 11,375 - - - -
CONSULTANTS 81,108 33,810 37,500 38,500 40,000
TRANSFER TO GENERAL FUND 142,500 - - - -
TRANSFER TO HUMAN RESOURCE SVCS - - - 427,366 -
TOTAL EXPENDITURES 2,290,039$ 1,883,722$ 2,317,000$ 2,390,566$ 2,242,350$
NET REVENUES (EXPENDITURES)95,539$ 86,632$ (5,400)$ (445,666)$ (22,200)$
BEGINNING FUND BALANCE 1,535,930$ 1,631,469$ 1,262,603$ 1,718,102$ 1,272,436$
ENDING FUND BALANCE 1,631,469$ 1,718,102$ 1,257,203$ 1,272,436$ 1,250,236$
118
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.
2021 Forecast – The City’s Human Resources Services Fund revenue is anticipated to be at
$679,416 to fund employee benefits and the administrative costs of providing those benefits.
Charges to the operating funds are expected to be $679,366 and the balance of $50 comes from
earnings on investments. Expenditures are expected to be $296,200, approximating to
appropriations.
2022 Budget – Charges to operating funds in the amount of $250,000 plus $100 from earnings
on investments are budgeted. Expenditures are expected to be $306,500.
119
HUMAN RESOURCES SERVICES FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
EARNINGS ON INVESTMENTS $ - $ 2,540 $ 1,900 $ 50 $ 100
TRANSFER FROM GENERAL FUND - 249,900 252,000 252,000 250,000
TRANSFER FROM EMPLOYEE BENEFIT - - - 427,366 -
TOTAL REVENUES -$ 252,440$ 253,900$ 679,416$ 250,100$
EXPENDITURES
EMPLOYEE RELATIONS $ - $ - $ - $ - $ 24,100
UNEMPLOYMENT CLAIMS - 13,049 15,000 5,000 10,000
OTHER ADMINSTRATIVE COST - 10,469 8,000 13,000 13,000
RECRUITING & HIRING - 20,663 23,000 21,000 23,000
EVENTS - 14,166 15,000 14,000 14,000
AWARDS - 6,978 7,700 7,000 7,500
TUITION - 25,090 50,000 25,000 37,500
TRANSFER TO GENERAL FUND - 80,691 135,200 168,000 177,400
TRANSFER TO WATER & SEWER FUND - - - 43,200 -
TOTAL EXPENDITURES -$ 171,106$ 253,900$ 296,200$ 306,500$
NET REVENUES (EXPENDITURES)-$ 81,334$ -$ 383,216$ (56,400)$
BEGINNING FUND BALANCE -$ -$ 508,466$ 81,334$ 464,550$
ENDING FUND BALANCE -$ 81,334$ 508,466$ 464,550$ 408,150$
120
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. The City has twelve active Special
Revenue Funds in 2022:
PARKS DONATION FUND – This fund accounts for donations made by citizens for West
University Place parks.
FRIENDS OF WEST UNIVERSITY PARKS FUND – This fund accounts for donations and
expenditures funded by the Friends of West University Parks.
TRUANCY PREVENTION FUND – This fund accounts for a portion of traffic fines set aside
for expenditures related to juvenile case management.
MUNICIPAL JURY FUND – This fund accounts for a portion of traffic fines set aside for juror
reimbursements and otherwise finance jury services.
COURT TECHNOLOGY FUND – This fund accounts for a portion of traffic fines set aside
for 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 to be replaced. This fund accounts for funds paid by
builders in lieu of planting replacement trees.
COURT SECURITY FUND – This fund accounts for a portion of traffic fines set aside for
security of the building housing the Court.
METRO FUND – In 1999, the Metropolitan Transit Authority of Harris County (METRO) and
West University Place entered into an interlocal, multi-year Congestion Mitigation/Traffic
Management agreement. This agreement was modified and extended to December 2025 by the
Harris County voters in November 2012. The payments from METRO are due not later than 30
days after each quarter. These funds are used for transportation related capital projects.
POLICE 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 Department.
FIRE TRAINING FUND – Accounts for grants, donations and other funds set aside for training
firefighters.
POLICE TRAINING FUND – Accounts for grants, donations and other funds set aside for
training police officers.
GOOD NEIGHBOR FUND – The City receives donations to fund the activities of the Good
Neighbor Team, specifically “Handy Man” home repairs for resident senior citizens. The Good
Neighbor Fund restricts the use of those donations to that specific activity.
121
PARKS DONATION FUND
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REVENUES
FRIENDS OF WEST U PARKS $ 11,758 $ 7,130 $ - $ 5,000 5,000$
EARNINGS ON INVESTMENTS 2,282 469 300 50 100
DONATIONS 48,130 - 40,500 30,000 30,000
TOTAL REVENUES 62,170$ 7,599$ 40,800$ 35,050$ 35,100$
EXPENDITURES
OPERATING SUPPLIES $ 72,475 $ 25,112 $ 30,000 $ 24,000 17,000$
FURNITURE & EQUIP <$5000 - 9,775 - - -
OTHER EQUIPMENT - - - - 23,000
TOTAL EXPENDITURES 72,475$ 34,887$ 30,000$ 24,000$ 40,000$
NET REVENUES (EXPENDITURES)(10,305)$ (27,288)$ 10,800$ 11,050$ (4,900)$
BEGINNING BALANCE 109,254$ 98,949$ 58,849$ 71,662$ 82,712$
ENDING BALANCE 98,949$ 71,662$ 69,649$ 82,712$ 77,812$
STATEMENT OF REVENUES AND EXPENDITURES
122
FRIENDS OF WEST UNIVERSITY PARKS FUND
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REVENUES
FRIENDS OF WEST U PARKS $ 231,925 $ 200,762 $ 250,000 $ 594,000 187,500$
EARNINGS ON INVESTMENTS 5 - - 200 ‐
TOTAL REVENUES 231,930$ 200,762$ 250,000$ 594,200$ 187,500$
EXPENDITURES
CONSTRUCTION COSTS 240,211$ 579,730$ 250,000$ 200,000$ 187,500$
TOTAL EXPENDITURES 240,211$ 579,730$ 250,000$ 200,000$ 187,500$
NET REVENUES (EXPENDITURES)(8,281)$ (378,968)$ -$ 394,200$ -$
BEGINNING BALANCE 617$ (7,664)$ 617$ (386,632)$ 7,568$
ENDING BALANCE (7,664)$ (386,632)$ 617$ 7,568$ 7,568$
STATEMENT OF REVENUES AND EXPENDITURES
123
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REVENUES
LOCAL TRUANCY PREVENTION AND $ - $ 2,389 $ - $ 2,800 3,100$
EARNINGS ON INVESTMENTS - - - 5 -
TOTAL REVENUES -$ 2,389$ -$ 2,805$ 3,100$
EXPENDITURES
TOTAL EXPENDITURES -$ -$ -$ -$ -$
NET REVENUES (EXPENDITURES)-$ 2,389$ -$ 2,805$ 3,100$
BEGINNING BALANCE -$ -$ -$ 2,389$ 5,194$
ENDING BALANCE -$ 2,389$ -$ 5,194$ 8,294$
TRUANCY PREVENTION FUND
STATEMENT OF REVENUES AND EXPENDITURES
124
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REVENUES
MUNICIPAL JURY FUND $ - $ 48 $ - $ 75 100$
TOTAL REVENUES -$ 48$ -$ 75$ 100$
EXPENDITURES
TOTAL EXPENDITURES -$ -$ -$ -$ -$
NET REVENUES (EXPENDITURES)-$ 48$ -$ 75$ 100$
BEGINNING BALANCE -$ -$-$48$ 123$
ENDING BALANCE -$ 48$ -$ 123$ 223$
MUNICIPAL JURY FUND
STATEMENT OF REVENUES AND EXPENDITURES
125
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REVENUES
MUNICIPAL COURT FINES $ 9,995 $ 3,639 $ 5,000 $ 3,500 5,000$
EARNINGS ON INVESTMENTS 416 - - 10 -
TOTAL REVENUES 10,411$ 3,639$ 5,000$ 3,510$ 5,000$
EXPENDITURES
OTHER CONTRACTED SERVICES $ - $ 2,500 $ - $ - -$
FURNITURE & EQUIP <$5000 - 3,930 2,000 2,000 4,500
TOTAL EXPENDITURES -$ 6,430$ 2,000$ 2,000$ 4,500$
NET REVENUES (EXPENDITURES)10,411$ (2,791)$ 3,000$ 1,510$ 500$
BEGINNING BALANCE 12,175$ 22,586$ 21,087$ 19,795$ 21,305$
ENDING BALANCE 22,586$ 19,795$ 24,087$ 21,305$ 21,805$
STATEMENT OF REVENUES AND EXPENDITURES
COURT TECHNOLOGY FUND
126
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REVENUES
OTHER FEES AND PERMITS $ 23,713 $ 44,750 $ 30,000 $ 50,000 50,000$
EARNINGS ON INVESTMENTS 6,262 2,342 1,700 300 500
TOTAL REVENUES 29,974$ 47,092$ 31,700$ 50,300$ 50,500$
EXPENDITURES
TREE REPLACEMENT OPERATING
EXPENDITURES 50,360$ 7,830$ 50,000$ 10,000$ 50,000$
TOTAL EXPENDITURES 50,360$ 7,830$ 50,000$ 10,000$ 50,000$
NET REVENUES (EXPENDITURES)(20,386)$ 39,263$ (18,300)$ 40,300$ 500$
BEGINNING BALANCE 280,344$ 259,958$ 303,458$ 299,221$ 339,521$
ENDING BALANCE 259,958$ 299,221$ 285,158$ 339,521$ 340,021$
STATEMENT OF REVENUES AND EXPENDITURES
TREE REPLACEMENT FUND
127
COURT SECURITY FUND
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REVENUES
MUNICIPAL COURT FINES $ 7,497 $ 3,646 $ 4,000 $ 3,350 4,000$
EARNINGS ON INVESTMENTS 1,094 345 300 50 100
TOTAL REVENUES 8,591$ 3,991$ 4,300$ 3,400$ 4,100
EXPENDITURES
REGULAR WAGES $ 6,750 $ 5,620 $ 10,500 2,500$ 5,000$
PROFESSIONAL DEVELOPMENT - - 3,000 1,000 3,000
FURNITURE & EQUIP <$5000 - 168 1,500 500 1,500
TOTAL EXPENDITURES 6,750$ 5,788$ 15,000$ 4,000$ 9,500$
NET REVENUES (EXPENDITURES)1,841$ (1,796)$ (10,700)$ (600)$ (5,400)$
BEGINNING BALANCE 44,779$ 46,620$ 44,520$ 44,823$ 44,223$
ENDING BALANCE 46,620$ 44,823$ 33,820$ 44,223$ 38,823$
STATEMENT OF REVENUES AND EXPENDITURES
128
METRO FUND
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REVENUES
METRO $ 650,382 $ 679,118 $ 610,000 675,000$ 675,000$
EARNINGS ON INVESTMENTS 213 99 100 100 100
TOTAL REVENUES 650,595$ 679,217$ 610,100$ 675,100$ 675,100$
EXPENDITURES
TRANSFER TO TRANSPORTATION
IMPROVEMENT FUND 600,000$ 550,000$ 575,000$ 575,000$ 925,000$
TOTAL EXPENDITURES 600,000$ 550,000$ 575,000$ 575,000$ 925,000$
NET REVENUES (EXPENDITURES)50,595$ 129,217$ 35,100$ 100,100$ (249,900)$
BEGINNING BALANCE 121,151$ 171,746$ 213,846$ 300,963$ 401,063$
ENDING BALANCE 171,746$ 300,963$ 248,946$ 401,063$ 151,163$
STATEMENT OF REVENUES AND EXPENDITURES
129
POLICE STATE FORFEITED PROPERTY FUND
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REVENUES
EARNINGS ON INVESTMENTS 658$ 247$ 200$ 50$ 100$
TOTAL REVENUES 658$ 4,282$ 200$ 15,550$ 100$
EXPENDITURES
TOTAL EXPENDITURES -$ -$ -$ -$ -$
NET REVENUES (EXPENDITURES)658$ 4,282$ 200$ 15,550$ 100$
BEGINNING BALANCE 27,382$ 28,040$ 28,340$ 32,322$ 47,872$
ENDING BALANCE 28,040$ 32,322$ 28,540$ 47,872$ 47,972$
STATEMENT OF REVENUES AND EXPENDITURES
130
POLICE TRAINING FUND
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REVENUES
STATE GRANT $ 2,797 $ 2,573 $ 2,500 2,500$ 2,500$
EARNINGS ON INVESTMENTS 608 247 200 30 50
TOTAL REVENUES 3,405$ 2,820$ 2,700$ 2,530$ 2,550$
EXPENDITURES
TOTAL EXPENDITURES -$ -$ -$ -$ -$
NET REVENUES (EXPENDITURES)3,405$ 2,820$ 2,700$ 2,530$ 2,550$
BEGINNING BALANCE 22,979$ 26,384$ 29,684$ 29,204$ 31,734$
ENDING BALANCE 26,384$ 29,204$ 32,384$ 31,734$ 34,284$
STATEMENT OF REVENUES AND EXPENDITURES
131
FIRE TRAINING FUND
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REVENUES
FEDERAL GRANT $ 21,100 $ - $ - -$ -$
SETRAC 4,172 - - - -
EARNINGS ON INVESTMENTS 236 - - 10 -
DONATIONS (1,090) 158 - 30 -
TRANSFER FROM GENERAL FUND 1,109 - - - -
TOTAL REVENUES 25,527$ 158$ -$ 40$ -$
EXPENDITURES
OPERATING SUPPLIES $ 11,468 $ - $ - -$ -$
PROFESSIONAL DEVELOPMENT 925 2,220 - - -
OTHER EQUIPMENT 3,503 - - - -
TOTAL EXPENDITURES 15,896$ 2,220$ -$ -$ -$
NET REVENUES (EXPENDITURES)9,631$ (2,062)$ -$ 40$ -$
BEGINNING BALANCE 8,718$ 18,349$ 17,399$ 16,287$ 16,327$
ENDING BALANCE 18,349$ 16,287$ 17,399$ 16,327$ 16,327$
STATEMENT OF REVENUES AND EXPENDITURES
132
GOOD NEIGHBOR FUND
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REVENUES
EARNINGS ON INVESTMENTS 97$ -$ -$ 5$ -$
TOTAL REVENUES 97$ -$ -$ 5$ -$
EXPENDITURES
COMMUNITY RELATIONS -$ -$ 2,500$ -$ 2,500$
TOTAL EXPENDITURES -$ -$ 2,500$ -$ 2,500$
NET REVENUES (EXPENDITURES)97$ -$ (2,500)$ 5$ (2,500)$
BEGINNING BALANCE 4,050$ 4,147$ 4,147$ 4,147$ 4,152$
ENDING BALANCE 4,147$ 4,147$ 1,647$ 4,152$ 1,652$
STATEMENT OF REVENUES AND EXPENDITURES
133
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134
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 2022,
West University Place has five 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.
CAPITAL RESERVE FUND
The Capital Reserve Fund serves as a pass-through fund and accounts for funds set aside by the
City Council to help finance future capital projects. The City transfers excess reserves in its
General Fund and to the Capital Reserve Fund.
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.
135
CAPITAL PROJECT FUND
Actual Actual Budget Estimated Carryover to Budget
2019 2020 2021 2021 2022 2022
REVENUES
FEMA REIMBURSEMENT $ 15,712 $ - $ - $ - $ - $ -
EARNINGS ON INVESTMENTS 16,583 3,822 2,800 300 - 300
TRANSFER FROM GENERAL FUND - - 300,000 300,000 - -
TRANSFER FROM CAPITAL RESERVE FUND - 6,969 - - - 710,000
TRANSFER FROM 2019 CERT OF OBLIGATION FUND 45,542 - - - - -
TOTAL REVENUES 77,837$ 10,791$ 302,800$ 300,300$ -$ 710,300$
EXPENDITURES
PROJECT EXPENDITURES
ANIMAL CONTROL SHELTER $ 33,310 $ - $ - $ - $ - $ -
PW MAINTENANCE PARKING LOT/WASH BAY 268,191 - - - - -
CITY WIDE ENGINEERING TRAFFIC
STUDY/IMPLEMENTATION - 19,430 75,000 100,570 - -
BRIDGE MANAGEMENT PROGRAM - 65,550 - - - -
STORM WATER MANAGEMENT PROGRAM - 101,112 100,000 100,123 - -
CITYWIDE FACILITIES CONDITION & SECURITY
ASSESSMENT - IMPLEMENTATION - 33,600 25,000 14,400 - -
CITY HALL AUDIO/VIDEO UPGRADES - 110,000 - - - -
FACILITIES MASTER PLAN - - 75,000 25,000 50,000 -
EMERGENCY STORAGE ROOM - - 75,000 - 75,000 -
HVAC REPLACEMENT PROGRAM - - 250,000 250,000 - -
FIRE APPARATUS BAY ROOF REPLACEMENT - - - - - 150,000
ENTERPRISE RESOURCE PLANNING SOFTWARE
REPLACEMENT - - - - - 100,000
NETWORK FIREWALL SECURITY IMPROVEMENTS - - - - - 60,000
NETWORK SWITCH INFRASTRUCTURE REPLACEMENT - - - - - 190,000
EMERGENCY OPERATIONS CENTER IMPROVEMENTS - - - - - 120,000
RADIO REPLACEMENTS - - - - - 90,000
TOTAL EXPENDITURES 301,501$ 329,692$ 600,000$ 490,093$ 125,000$ 710,000$
BEGINNING BALANCE 1,033,063$ 809,399$ 413,999$ 490,497$ 300,704$
ENDING BALANCE 809,399$ 490,497$ 116,799$ 300,704$ 176,004$
*Virtual Gate Expenditures Moved to 2019 Cert of Obligation Fund
STATEMENT OF REVENUES AND EXPENDITURES
136
CAPITAL RESERVE FUND
Actual Actual Budget Estimated Budget
2019 2020 2021 2021 2022
REVENUES
FEDERAL GRANT $ - $ - $ - $ 1,930,000 $ 1,930,000
EARNINGS ON INVESTMENTS - - - 2,000 3,000
TRANSFER FROM GENERAL FUND - - - 7,000,000 -
TOTAL REVENUES -$ -$ -$ 8,932,000$ 1,933,000$
EXPENDITURES
TRANSFER TO CAPITAL PROJECTS FUND $ - $ 6,968 $ - $ - $ 710,000
TOTAL EXPENDITURES -$ 6,968$ -$ -$ 710,000$
BEGINNING BALANCE 6,968$ 6,968$ -$ -$ 8,932,000$
ENDING BALANCE 6,968$ -$ -$ 8,932,000$ 10,155,000$
STATEMENT OF REVENUES AND EXPENDITURES
137
Actual Actual Budget Estimated
Carryover to Budget
2019 2020 2021 2021
2022 2022
REVENUES
EARNINGS ON INVESTMENTS $ 44,206 $ 16,471 $ 62,000 $ 8,000 $ - $ 10,000
FEDERAL GRANT * 470,323 634,237 13,398,119 5,380,000 - -
TRANSFER FROM ASSET REPLACEMENT
FUND - - - - - 345,000
TRANSFER FROM METRO GRANT FUND 600,000 550,000 575,000 575,000 - 925,000
CERTIFICATES OF OBLIGATION PROCEEDS - 24,070,000 - - - -
PREMIUM ON BONDS - 3,871,053 - - - -
TOTAL REVENUES 1,114,529$ 29,141,762$ 14,035,119$ 5,963,000$ -$ 1,280,000$
PROJECT EXPENDITURES
CITY WIDE DRAINAGE STUDY $ - $ 180,000 $ - $ - $ - $ -
KILMARNOCK RETAINING WALL 29,730 - - - - -
ROADWAY REPAIRS/OVERLAY/
REPLACEMENT 154,814 - - - - -
BUFFALO SPEEDWAY 1,447,894 1,059,209 30,039,106 18,723,348 3,061,799 -
CITY WIDE STREET & DRAINAGE
IMPROVEMENTS EAST - - - 500,000 1,500,000 -
DRAINAGE IMPROVEMENTS WEST PHASE I - - - 400,000 4,200,000 -
ALT STORMWATER DETENTION OPTIONS
FEASIBILITY STUDY - 28,500 - - - -
STREET MAINTENANCE (PONDING) - - 125,000 125,000 - -
SIDEWALK REPLACEMENT - - 50,000 11,000 39,000 300,000
PAVEMENT CONDITION ASSESSMENT - - 75,000 55,000 20,000 -
WESLAYAN TRAFFIC SIGNAL
REPLACEMENTS - - - - - 475,000
EDLOE STREET PATHWAY - - - - - 468,000
TOTAL EXPENDITURES 1,632,438$ 1,267,709$ 30,289,106$ 19,814,348$ 8,820,799$ 1,243,000$
TRANSFERS TO OTHER FUNDS 1,038,591
BEGINNING BALANCE 1,875,661$ 1,357,752$ 18,809,204$ 28,193,214$ 14,341,866$
ENDING BALANCE 1,357,752$ 28,193,214$ 2,555,217$ 14,341,866$ 5,558,067$
* Estimated 2021 amount is Community Block Development Grant funding for Buffalo Speedway that is currently pending.
TRANSPORTATION IMPROVEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
138
2019 CERTIFICATE OF OBLIGATION FUND
Actual Actual Budget Estimated Carryover to Budget
2019 2020 2021 2021 2022 2022
REVENUES
EARNINGS ON INVESTMENTS $ 58,289 $ 19,036 $ 13,900 $ 2,000 $ - $ -
CERTIFICATES OF OBLIGATION PROCEEDS 4,040,000 - - - - -
PREMIUM ON BONDS 559,845 - - - - -
TOTAL REVENUES 4,658,134$ 19,036$ 13,900$ 2,000$ -$ -$
PROJECT EXPENDITURES
VIRTUAL GATE PHASE I* $ 425,837 $ 1,606,761 $ - $ 317,359 $ - $ -
VIRTUAL GATE PHASE II - - 2,160,000 1,900,000 - -
TOTAL EXPENDITURES 425,837$ 1,606,761$ 2,160,000$ 2,217,359$ -$ -$
BEGINNING BALANCE -$ 4,232,297$ 2,386,276$ 2,644,572$ 429,213$
ENDING BALANCE 4,232,297$ 2,644,572$ 240,176$ 429,213$ 429,213$
* Includes Issuance Costs
STATEMENT OF REVENUES AND EXPENDITURES
139
Actual Actual Budget Estimated
Carryover to Budget
2019 2020 2021 2021
2022 2022
REVENUES
EARNINGS ON INVESTMENTS 51,142$ 10,701$ 7,800$ 2,000$ -$ 3,000$
TRANSFER FROM WATER & SEWER FUND 900,000 900,000 2,700,000 2,700,000 - 900,000
CERTIFICATES OF OBLIGATION PROCEEDS - - - - - 20,750,000
TOTAL REVENUES 951,142$ 910,701$ 2,707,800$ 2,702,000$ -$ 21,653,000$
PROJECT EXPENDITURES
BISSONNET WATER LINE REPLACEMENT -$ 639,400$ -$ -$ -$ -$
WWTP TREE REMOVAL 2,999 - - - - -
WWTP FENCING 45,000 - - - - -
SEWER INFLOW & INFILTRATION 42,721 - - - - -
WWTP WEIR REPLACEMENT 1,781 - 500,000 499,320 - -
DRINKING WATER DISINFECTION UPGRADES 50,995 241,722 - - - -
WWTP EFFICIENCY STUDY 83,530 - - - - -
WWTP LIGHTING REPLACEMENT 71,170 - - - - -
LIFTSTATIONS 1-12 LINING PROJECT 141,930 192,786 - - - -
WATER PUMPING & STORAGE STUDY - 81,420 100,000 68,360 - -
WATER LINE REPLACEMENT PROGRAM - - 250,000 50,000 - 1,150,000
WWTP CLARIFIER AUTOMATION - - 80,000 67,545 - -
SCADA WATER SYSTEM REPLACEMENT - 91,487 - 2,235 - -
WASTEWATER REUSE - 42,700 - 110,000 - 680,000
FLOW METER REPLACEMENT/ INSTALLATION - 93,019 - - - -
BOOSTER PUMP REPLACEMENT - - 300,000 - 300,000
WWTP GATE REPLACEMENT - - 300,000 - -
WWTP FLOODWATER PROTECTION STUDY - 22,973 - - - -
WWTP INFLOW AND INFILTRATION STUDY - 24,335 60,000 - - -
WAKEFOREST TANK PIPE REPAIRS - - 150,000 150,000 - -
LAW ST. WATER LINE INSTALLATION 110,000 50,000 60,000 140,000
WWTP MASTER PLAN - DESIGN & PER - - 1,800,000 300,000 1,500,000 -
BELLAIRE ELEVATED STORAGE TANK
REPLACEMENT - - - - - 100,000
MILTON CAST IRON WATER LINE REPLACEMENT - - - - 200,000 1,420,000
MILTON & WAKEFOREST WATER PLANT VALVE
REPLACEMENT - - - - - 150,000
WAKEFOREST WATER PLANT GENERATOR - - - - - 200,000
SANITARY SEWER MANHOLE LINING PROJECT - - - - - 250,000
SANITARY SEWER IMPROVEMENTS - - - - - 100,000
WASTEWATER TREATMENT PLANT
IMPROVEMENTS - - - - - 17,500,000
LIFT STATION SCADA REPLACEMENT - - - - - 430,000
MOBILE GENERATOR - - - - - 100,000
TOTAL EXPENDITURES 440,126$ 1,429,842$ 3,650,000$ 1,297,460$ 2,060,000$ 22,220,000$
BEGINNING BALANCE 1,986,014$ 2,497,030$ 1,697,259$ 1,977,890$ 3,382,430$
ENDING BALANCE 2,497,030$ 1,977,890$ 755,059$ 3,382,430$ 755,430$
WATER AND SEWER CAPITAL PROJECTS
STATEMENT OF REVENUES AND EXPENDITURES
140
FIVE-YEAR FINANCIAL FORECAST
FISCAL YEARS 2023-2026
The Financial Forecast for the City of West University Place covers a five-year timeframe and includes the
General Fund, Debt Service Fund, Water and Sewer Fund, and Solid Waste Fund.
This is City’s first year of completing a multi-year financial forecast. During the budget process, the Financial
Forecast will be updated and the assumptions will be adjusted as necessary. The Financial Forecast is intended
to:
Provide City Council and City management a meaningful tool in establishing priorities, allocating
resources, and providing direction and strategies in the administration of City government.
Provide insight into the long-term financial implications of current priorities and policies.
Assist in strategic decision-making and long-range planning efforts by allowing City Council,
management, and departments.
The forecast provides a solid planning tool by building upon the 2022 Budget and forecasting future resources
and expenditures based upon known reasonable trends and continuing the City’s current services and service
levels. The forecast is not intended as a budget. Rather, the multi-year forecast is a valuable tool, based on a set
of well-reasoned assumptions, upon which policy and strategy may be formulated. The forecast is a vital
component of the City’s financial management strategy.
141
GENERAL FUND REVENUE 2023 2024 2025 2026
AD VALOREM TAXES $600,000$ 600,000$ 600,000$ 600,000$
SALES TAXES %0%0%0%0%
FRANCHISE TAXES %0%0%0%0%
OTHER TAXES %0%0%0%0%
PERMITS, LICENSES AND FEES %5%5%5%5%
CHARGES FOR SERVICES $200,000$ 200,000$ 200,000$ 200,000$
FINES AND FORFEITURES %25%20%10%5%
EARNINGS ON INVESTMENTS %500%50%25%10%
OTHER REVENUE %0%0%0%0%
TRANSFERS IN %0%0%0%0%
EXPENSES 2023 2024 2025 2026
Inflation Rate 3%3%3%3%
Police
Captain position 150,000$
Public Works
Mobile Generator 3,500 3,500 3,500 3,500
Weslayan Traffic Signal Improvements 2,500 2,500 2,500 2,500
Replace City Hall Air Handlers (HVAC)- 2,000 2,000 2,000
6,000$ 8,000$ 8,000$ 8,000$
Parks & Recreation
Poor Farm Ditch Improvements 10,000$ 10,000$ 10,000$ 10,000$
WATER & SEWER FUND REVENUE 2023 2024 2025 2026
WATER SERVICE %6%6%5%5%
SEWER SERVICE %6%6%5%5%
PENALTIES %0%0%0%0%
CONNECTION FEE %0%0%0%0%
EARNINGS ON INVESTMENTS %500%50%25%10%
MISCELLANEOUS %0%0%0%0%
EXPENSES 2023 2024 2025 2026
Inflation Rate 3%3%3%3%
Public Works
Wakeforest Water Plant Generator 3,500 3,500 3,500 3,500
Lift Station SCADA Upgrades 3,000 3,000 3,000 3,000
6,500$ 6,500$ 6,500$ 6,500$
SOLID WASTE FUND REVENUE 2023 2024 2025 2026
SOLID WASTE COLLECTION %6%6%3%3%
SOLID WASTE SPECIAL COLLECTION %3%3%3%3%
SALE OF RECYCLABLES %0%0%0%0%
EARNINGS ON INVESTMENTS %500%50%25%10%
MISCELLANEOUS %0%0%0%0%
EXPENSES 2023 2024 2025 2026
Inflation Rate 3%3%3%3%
None
ISSUANCE SERIES 2022 2023 2024 2025
Issuance Amount 20,750,000$ 62,500,000$ 10,040,000$ 11,910,000$
Interest Rate 4%4%4%4%
Allocation to Water & Sewer Fund 100%13%100%100%
Bond Term in Years 30 30 30 30
DEBT SERVICE FUND ASSUMPTIONS
Additional Operating Costs - Solid Waste Fund
FIVE-YEAR FINANCIAL FORECAST ASSUMPTIONS
General Fund, Water & Sewer Fund, Solid Waste, and Debt Service Fund
Additional Operating Costs - Water & Sewer Fund
Additional Operating Costs - General Fund
GENERAL FUND ASSUMPTIONS
WATER & SEWER FUND ASSUMPTIONS
SOLID WASTE FUND ASSUMPTIONS
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GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY DEPARTMENT
FIVE-YEAR FINANCIAL FORECAST
Actual Estimated Budget
2020 2021 2022 2023 2024 2025 2026
REVENUES
AD VALOREM TAXES 12,307,661$ 12,908,400$ 13,526,000$ 14,126,000$ 14,726,000$ 15,326,000$ 15,926,000$
SALES TAXES 1,358,237 1,349,300 1,300,000 1,300,000 1,300,000 1,300,000 1,300,000
FRANCHISE TAXES 908,388 945,000 920,000 900,000 900,000 900,000 900,000
OTHER TAXES 8,382 11,700 10,000 10,000 10,000 10,000 10,000
TOTAL TAXES 14,582,667$ 15,214,400$ 15,756,000$ 16,336,000$ 16,936,000$ 17,536,000$ 18,136,000$
PERMITS, LICENSES AND FEES 648,139 709,200 695,500 730,275 766,789 805,128 845,385
CHARGES FOR SERVICES 1,953,402 2,647,000 2,884,500 3,084,500 3,284,500 3,484,500 3,684,500
FINES AND FORFEITURES 110,579 106,200 132,000 165,000 198,000 217,800 228,690
INVESTMENT EARNINGS 102,657 11,000 12,000 72,000 108,000 135,000 148,500
OTHER REVENUE 1,340,343 487,400 454,200 454,200 454,200 454,200 454,200
TRANSFERS IN 1,640,691 1,728,000 1,737,400 1,737,400 1,737,400 1,737,400 1,737,400
TOTAL REVENUES 20,378,479$ 20,903,200$ 21,671,600$ 22,579,375$ 23,484,889$ 24,370,028$ 25,234,675$
EXPENDITURES BY DEPARTMENT
ADMINISTRATION 1,278,449$ 1,615,005$ 1,820,250$ 1,874,858$ 1,931,103$ 1,989,036$ 2,048,707$
FINANCE 1,600,284 1,734,100 1,889,900 1,946,597 2,004,995 2,065,145 2,127,099
POLICE 4,737,561 4,949,250 5,560,750 5,877,573 6,053,900 6,235,517 6,422,582
FIRE 3,710,437 3,636,200 3,952,300 4,070,869 4,192,995 4,318,785 4,448,348
PUBLIC WORKS 3,277,667 3,536,200 3,663,800 3,779,714 3,901,105 4,026,139 4,154,923
PARKS & RECREATION 3,040,622 3,908,840 4,334,000 4,474,020 4,618,241 4,766,788 4,919,791
TRANSFERS OUT 283,600 7,807,000 285,000 293,550 302,357 311,427 320,770
TOTAL EXPENDITURES 17,928,621$ 27,186,595$ 21,506,000$ 22,317,180$ 23,004,695$ 23,712,836$ 24,442,221$
NET REVENUES (EXPENDITURES)2,449,858$ (6,283,395)$ 165,600$ 262,195$ 480,193$ 657,192$ 792,453$
BEGINNING FUND BALANCE 9,825,946 12,275,805 5,992,410 6,158,010$ 6,420,205$ 6,900,398$ 7,557,590$
ENDING FUND BALANCE 12,275,805$ 5,992,410$ 6,158,010$ 6,420,205$ 6,900,398$ 7,557,590$ 8,350,043$
ASSIGNED*203,000 211,000 219,000 227,000 235,000 243,000 251,000
RESTRICTED**352,432 372,432 392,432 412,432 432,432 452,432 472,432
UNASSIGNED FUND BALANCE 11,720,373$ 5,408,978$ 5,546,578$ 5,780,773$ 6,232,966$ 6,862,158$ 7,626,611$
* Assigned for City Manager's Contract
** Restricted for PEG fees
Forecast
143
WATER AND SEWER FUND
STATEMENT OF REVENUES AND EXPENDITURES
FIVE-YEAR FINANCIAL FORECAST
Actual Estimated Budget
2020 2021 2022 2023 2024 2025 2026
REVENUES
WATER SERVICE 5,205,754$ 4,970,000$ 5,000,000$ 5,300,000$ 5,618,000$ 5,898,900$ 6,193,845$
SEWER SERVICE 3,288,263 3,140,000 3,100,000 3,286,000 3,483,160 3,657,318 3,840,184
PENALTIES 32,276 45,000 45,000 45,000 45,000 45,000 45,000
CONNECTION FEE 68,650 78,800 80,000 80,000 80,000 80,000 80,000
EARNINGS ON INVESTMENTS 6,312 1,000 2,000 12,000 18,000 22,500 24,750
MISCELLANEOUS 1,244 (23,700) 1,500 1,500 1,500 1,500 1,500
FUND - 43,200 - - - - -
TOTAL REVENUE 8,602,500$ 8,254,300$ 8,228,500$ 8,724,500$ 9,245,660$ 9,705,218$ 10,185,279$
EXPENDITURES BY DEPARTMENT
DEBT SERVICE 1,202,796$ 573,020$ 393,020$ 2,067,672$ 1,829,716$ 2,418,322$ 3,088,451$
FINANCE 191,455 244,200 311,700 269,551 277,638 285,967 294,546
PUBLIC WORKS 4,183,535 4,358,400 4,769,300 4,918,879 5,072,945 5,231,634 5,395,083
TRANSFER TO GENERAL FUND 1,250,000 1,250,000 1,250,000 1,250,000 1,250,000 1,250,000 1,250,000
TRANSFER TO WATER & SEWER CAPITAL
PROJECTS 900,000 2,700,000 900,000 500,000 500,000 500,000 500,000
TOTAL EXPENDITURES 7,727,786$ 9,125,620$ 7,624,020$ 9,006,102$ 8,930,299$ 9,685,922$ 10,528,079$
NET REVENUES (EXPENDITURES)874,714$ (871,320)$ 604,480$ (281,602)$ 315,361$ 19,296$ (342,800)$
BEGINNING WORKING CAPITAL 836,996 1,711,710 840,390 1,444,870 1,163,268 1,478,628 1,497,924
ENDING WORKING CAPITAL 1,711,710$ 840,390$ 1,444,870$ 1,163,268$ 1,478,628$ 1,497,924$ 1,155,124$
Forecast
144
SOLID WASTE FUND
STATEMENT OF REVENUES AND EXPENDITURES
FIVE-YEAR FINANCIAL FORECAST
Actual Estimated Budget
2020 2021 2022 2023 2024 2025 2026
REVENUES
SOLID WASTE COLLECTION 1,813,147$ 1,811,000$ 1,867,800$ 1,979,868$ 2,098,660$ 2,161,620$ 2,226,468$
SOLID WASTE SPECIAL COLLECTION 650 500 500 515 530 546 563
SALE OF RECYCLABLES - 600 - - - - -
EARNINGS ON INVESTMENTS 5,252 500 1,000 6,000 9,000 11,250 12,375
MISCELLANEOUS 741 (200) 800 800 800 800 800
TOTAL REVENUE 1,819,790$ 1,812,400$ 1,870,100$ 1,987,183$ 2,108,991$ 2,174,216$ 2,240,206$
EXPENDITURES BY DIVISION
CITY-WIDE 2,902$ 35,000$ 500$ 500$ 500$ 500$ 500$
CURBSIDE SOLID WASTE 898,445 952,750 1,015,500 1,045,965 1,077,344 1,109,664 1,142,954
CURBSIDE RECYCLING 402,331 410,800 412,100 424,463 437,197 450,313 463,822
CURBSIDE GREEN WASTE RECYCLING 223,050 193,000 208,450 214,704 221,145 227,779 234,612
TRANSFER TO GENERAL FUND 310,000 310,000 310,000 319,300 328,879 338,745 348,908
TOTAL EXPENDITURES 1,836,729$ 1,901,550$ 1,946,550$ 2,004,932$ 2,065,064$ 2,127,001$ 2,190,796$
NET REVENUES (EXPENDITURES)(16,938)$ (89,150)$ (76,450)$ (17,749)$ 43,926$ 274,327$ 548,654$
BEGINNING WORKING CAPITAL 430,688 413,749 324,599 248,149 230,401 274,327 548,654
ENDING WORKING CAPITAL 413,749$ 324,599$ 248,149$ 230,401$ 274,327$ 548,654$ 1,097,308$
Forecast
145
DEBT SERVICE FUND
STATEMENT OF REVENUES AND EXPENDITURES
FIVE-YEAR FINANCIAL FORECAST
Actual Estimated Budget
2020 2021 2022 2023 2024 2025 2026
REVENUES
CURRENT YEAR PROPERTY TAXES 7,667,034$ 6,760,500$ 5,876,000$ 4,099,254$ 9,011,542$ 2,582,000$ 2,647,606$
PRIOR YEAR PROPERTY TAXES 56,848 50,000 50,000 51,500 53,045 54,636 56,275
PENALTY AND INTEREST 31,427 35,000 32,000 32,000 32,000 32,000 32,000
EARNINGS ON INVESTMENTS 10,332 1,500 2,000 12,000 18,000 22,500 24,750
TRANSFER FROM TRANSPORTATION
IMPROVEMENT FUND 688,079 - - ----
TRANSFER FROM WATER & SEWER FUND 1,184,183 388,020 367,637 2,067,672 1,829,716 2,418,322 3,088,451
GENERAL OBLIGATION BOND PROCEEDS 11,376,128 - - ----
TOTAL REVENUE 21,014,031$ 7,235,020$ 6,327,637$ 6,262,427$ 10,944,303$ 5,109,458$ 5,849,082$
EXPENDITURES
BOND PRINCIPAL 8,060,000$ 6,496,435$ 4,885,000$ 4,087,931$ 6,454,526$ 1,510,224$ 1,836,494$
INTEREST ON BONDS 930,783 1,364,103 1,411,700 2,078,996 4,386,731 3,490,097 3,899,563
FISCAL AGENT FEES 2,250 3,250 3,250 4,000 5,000 6,000 7,500
ISSUANCE COSTS 111,602 3,500 5,000 150,000 120,000 120,000 120,000
PAYMENT TO REFUNDED BOND ESCROW 11,264,456 - - ----
TOTAL EXPENDITURES 20,369,091$ 7,867,288$ 6,304,950$ 6,320,927$ 10,966,258$ 5,126,322$ 5,863,556$
NET REVENUES (EXPENDITURES)644,940$ (632,268)$ 22,687$ (58,500)$ (21,955)$ (16,864)$ (14,475)$
BEGINNING WORKING CAPITAL 916,419 1,561,358 929,090 951,777 893,277 871,322 854,459
ENDING WORKING CAPITAL 1,561,358$ 929,090$ 951,777$ 893,277$ 871,322$ 854,459$ 839,984$
Forecast
146
FINANCIAL POLICIES
The City of West University Place has adopted the following financial policies, which are included on the
City’s website. The financial policies are reviewed annually and revisions are adopted by City Council, if
deemed necessary. https://www.westutx.gov/250/Financial-Policies
Anti-Fraud Policy
Identity Theft Policy
Investment Policy
Fund Balance Policy
Debt Management Policy
Purchasing Policy
Article VII of the City’s Charter addresses the Financial Administration, which includes the role of the
Finance Department, Fiscal Year, and Annual Budget.
https://library.municode.com/tx/west_university_place/codes/code_of_ordinances
To formally address all financial aspects, the City will adopt a Comprehensive Financial Management
Policy during Fiscal Year 2022.
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2021 Tax Rate Calculation Worksheet Date: 08/17/2021 04:09 PM
Taxing Units Other Than School Districts or Water Districts
City of West University Place 713-274-8000
Taxing Unit Name Phone (area code and number)
1001 Preston, Suite 100, Houston, Texas 77002 www.hctax.net
Taxing Unit's Address, City, State, ZIP Code Taxing Unit's Website Address
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 Form 50-859 Tax Rate Calculation Worksheet, School Districts 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 not 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.
SECTION 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.
No-New-Revenue Tax Rate Worksheet Amount/Rate
1. 2020 total taxable value. Enter the amount of 2020 taxable value on the 2020 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
(adjustment is made by deducting TIF taxes, as reflected in Line 17).1
$6,613,391,074
2. 2020 tax ceilings. Counties, cities and junior college districts. 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 units adopted the tax ceiling
provision in 2020 or a prior year for homeowners age 65 or older or disabled, use this step.2
$0
3. Preliminary 2020 adjusted taxable value. Subtract Line 2 from Line 1.$6,613,391,074
4. 2020 total adopted tax rate.$0.294066/$100
5. 2020 taxable value lost because court appeals of ARB decisions reduced 2020
appraised value.
A. Original 2020 ARB values:$170,461,674
154
B.2020 values resulting from final court decisions:
C.2020 value loss. Subtract B from A.3
$160,657,248
$9,804,426
6. 2020 taxable value subject to an appeal under Chapter 42, as of July 25.
A.2020 ARB certified value:
B.2020 disputed value:
C.2020 undisputed value. Subtract B from A.4
$89,710,898
$20,032,724
$69,678,174
7. 2020 Chapter 42 related adjusted values Add Line 5C and Line 6C.$79,482,600
8. 2020 taxable value, adjusted for actual and potential court-ordered adjustments.
Add Line 3 and Line 7.$6,692,873,674
9. 2020 taxable value of property in territory the taxing unit deannexed after Jan. 1,
2020. Enter the 2020 value of property in deannexed territory.5 $0
10. 2020 taxable value lost because property first qualified for an exemption in 2021. 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 2021 does not create a new exemption or reduce
taxable value.
A.Absolute exemptions. Use 2020 market value:
B.Partial exemptions. 2021 exemption amount or 2021 percentage exemption times 2020
value:
C.Value loss. Add A and B.5
$0
$2,881,900
$2,881,900
11. 2020 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 2021. Use only properties that qualified in 2021 for the first time; do
not use properties that qualified in 2020.
A.2020 market value:
B.2021 productivity or special appraised value:
C.Value loss. Subtract B from A.7
$0
$0
$0
12. Total adjustments for lost value. Add lines 9, 10C and 11C.$2,881,900
13. 2020 captured value of property in a TIF. Enter the total value of 2020 captured
appraised value of property taxable by a taxing unit in a tax increment financing zone for
which 2020 taxes were deposited into the tax increment fund.8 If the taxing unit has no
captured appraised value in line 18D, enter 0.
$0
14. 2020 total value. Subtract Line 12 and Line 13 from Line 8.$6,689,991,774
15. Adjusted 2020 total levy. Multiply Line 4 by Line 14 and divide by $100.$19,672,991
16. Taxes refunded for years preceding tax year 2020. Enter the amount of taxes refunded $34,110155
by the taxing unit for tax years preceding tax year 2020. 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 2020. This line applies only to tax years
preceding tax year 2020.8
17. Adjusted 2020 levy with refunds and TIF adjustment. Add Lines 15 and 16.10 $19,707,101
18. Total 2021 taxable value on the 2021 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 2021 captured appraised value of property taxable
by a taxing unit in a tax increment financing zone for which the 2021 taxes will be deposited
into the tax increment fund. Do not include any new property value that will be included in
Line 23 below.12
E. Total 2021 value. Add A and B, then subtract C and D.
$6,703,303,660
$0
$0
$0
$6,703,303,660
19. Total value of properties under protest or not included on certified appraisal roll.13
A. 2021 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. 2021 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.
$198,633,191
$45,598,379
$244,231,570
20. 2021 tax ceilings. Counties, cities and junior colleges enter 2021 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 units adopted the tax ceiling provision
in 2020 or a prior year for homeowners age 65 or older or disabled, use this step.16
$0
21. 2021 total taxable value. Add Lines 18E and 19C. Subtract Line 20.17 $6,947,535,230
156
22. Total 2021 taxable value of properties in territory annexed after Jan. 1, 2020.
Include both real and personal property. Enter the 2021 value of property in territory
annexed.18
$24,374
23. Total 2021 taxable value of new improvements and new personal property located
in new improvements. New means the item was not on the appraisal roll in 2020. 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, 2020, and be located in a new improvement. New improvements do
include property on which a tax abatement agreement has expired for 2021.19
$55,502,465
24. Total adjustments to the 2021 taxable value. Add Lines 22 and 23.$55,526,839
25. Adjusted 2021 taxable value. Subtract Line 24 from Line 21.$6,892,008,391
26. 2021 NNR tax rate. Divide Line 17 by Line 25 and multiply by $100.20 $0.285941/$100
27. COUNTIES ONLY. Add together the NNR tax rates for each type of tax the county
levies. The total is the 2021 county NNR tax rate.21
1Tex. Tax Code Section 26.012(14) 13Tex. Tax Code Section 26.01(c) and (d)
2Tex. Tax Code Section 26.012(14) 14Tex. Tax Code Section 26.01(c)
3Tex. Tax Code Section 26.012(13) 15Tex. Tax Code Section 26.01(d)
4Tex. Tax Code Section 26.012(13) 16Tex. Tax Code Section 26.012(6)(b)
5Tex. Tax Code Section 26.012(15) 17Tex. Tax Code Section 26.012(6)
6Tex. Tax Code Section 26.012(15) 18Tex. Tax Code Section 26.012(17)
7Tex. Tax Code Section 26.012(15) 19Tex. Tax Code Section 26.012(17)
8Tex. Tax Code Section 26.03(c) 20Tex. Tax Code Section 26.04(c)
9Tex. Tax Code Section 26.012(13) 21Tex. Tax Code Section 26.04(d)
10Tex. Tax Code Section 26.012(13) 22Reserved for expansion
11Tex. Tax Code Section 26.012,26.04(c-2) 23Tex. Tax Code Section 26.044
12Tex. Tax Code Section 26.03(c) 24Tex. Tax Code Section 26.0441
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SECTION 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.
Voter-Approval Tax Rate Worksheet Amount/Rate
28. 2020 M&O tax rate. Enter the 2020 M&O tax rate.$0.192482/$100
29. 2020 taxable value, adjusted for actual and potential court-ordered adjustments.
Enter the amount in Line 8 of the No-New-Revenue Tax Rate Worksheet.$6,692,873,674
30. Total 2020 M&O levy. Multiply Line 28 by Line 29 and divide by $100.$12,882,577
31. Adjusted 2020 levy for calculating NNR M&O rate.
A. M&O taxes refunded for years preceding tax year 2020 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 2020. This line applies only to tax years
preceding tax year 2020.
B. 2020 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 2021 captured
appraised value in Line 18D, enter 0.
C. 2020 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 D below. The taxing unit receiving
the function will add this amount in D below. Other taxing units enter 0.
D. 2020 M&O levy adjustments. Subtract B from A. For taxing unit with C, subtract if
discontinuing function and add if receiving function.
E. Add Line 30 to 31D.
$22,327
$0
$0
$22,327
$12,904,904
32. Adjusted 2021 taxable value. Enter the amount in Line 25 of the No-New-Revenue Tax
Rate Worksheet.$6,892,008,391
33. 2021 NNR M&O rate (unadjusted). Divide Line 31E by Line 32 and multiply by $100. $0.187244/$100
34. Rate adjustment for state criminal justice mandate.23
A. 2021 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.
$0
158
B. 2020 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.
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.
$0
$0.000000/$100
$0.000000/$100
35. Rate adjustment for indigent health care expenditures.24
A. 2021 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, 2020 and ending on June 30, 2021, less any state assistance
received for the same purpose.
B. 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.
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.
$0
$0
$0.000000/$100
$0.000000/$100
36. Rate adjustment for county indigent defense compensation.25
A. 2021 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,
2020 and ending on June 30, 2021, less any state grants received by the county for the same
purpose.
B. 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.
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.
$0
$0
$0.000000/$100
$0.000000/$100
$0.000000/$100
37. Rate adjustment for county hospital expenditures.26
A. 2021 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, 2020 and ending on June 30, 2021.
B. 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.
$0
$0
159
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.
$0.000000/$100
$0.000000/$100
$0.000000/$100
38. Rate adjustment for defunding municipality. This adjustment only applies to a
municipality that is considered to be a defunding municipality for the current tax year under
Chapter 109, Local Government Code. Chapter 109, Local Government Code only applies to
municipalities with a population of more than 250,000 and includes a written determination
by the Office of the Governor. See Tax Code 26.0444 for more information.
A. Amount appropriated for public safety in 2020. Enter the amount of money
appropriated for public safety in the budget adopted by the municipality for the preceding
fiscal year
B. Expenditures for public safety in 2020. Enter the amount of money spent by the
municipality for public safety during the preceding fiscal year.
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.
$0
$0
$0.000000/$100
$0.000000/$100
39. Adjusted 2021 NNR M&O rate. Add Lines 33, 34D, 35D, 36E, and 37E. Subtract Line
38D.$0.187244/$100
40. Adjustment for 2020 sales tax specifically to reduce property values. Cities, counties
and hospital districts that collected and spent additional sales tax on M&O expenses in 2020
should complete this line. These entities will deduct the sales tax gain rate for 2021 in
Section 3. Other taxing units, enter zero.
A.Enter the amount of additional sales tax collected and spent on M&O expenses in 2020, if
any. Counties must exclude any amount that was spent for economic development grants
from the amount of sales tax spent.
B.Divide Line 40A by Line 32 and multiply by $100.
C.Add Line 40B to Line 39.
$0
$0.000000/$100
$0.187244/$100
41. 2021 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 40C
by 1.08.
- or -
Other Taxing Unit. If the taxing unit does not qualify as a special taxing unit, multiply Line
40C by 1.035.
$0.193797/$100
D41. Disaster Line 41 (D41): 2021 voter-approval M&O rate for taxing unit affected by
disaster declaration. If the taxing unit is located in an area declared a disaster area and at
least one person is granted an exemption under Tax Code Section 11.35 for property located
in the taxing unit, the governing body may direct the person calculating the voter-approval
$0.000000/$100
160
tax rate to calculate in the manner provided for a special taxing unit. The taxing unit shall
continue to calculate the voter-approval tax rate in this manner until the earlier of
1. the first 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, or
2. the third tax year after the tax year in which the disaster occurred.
If the taxing unit qualifies under this scenario, multiply Line 40C by 1.08.27 If the taxing
unit does not qualify, do not complete Disaster Line 41 (Line D41).
42. Total 2021 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. If the governing body of a taxing unit authorized or agreed to authorize a bond,
warrant, certificate of obligation, or other evidence of indebtedness on or after Sept. 1, 2021,
verify if it meets the amended definition of debt before including it here.28
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.
$6,296,629
$0
$0
$367,637
$5,928,992
43. Certified 2020 excess debt collections. Enter the amount certified by the collector.28 $52,670
44. Adjusted 2021 debt. Subtract Line 43 from Line 42E.$5,876,322
45. 2021 anticipated collection rate.
A. Enter the 2021 anticipated collection rate certified by the collector:29
B. Enter the 2020 actual collection rate
C. Enter the 2019 actual collection rate
D. Enter the 2018 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%.31
99.83%
100.57%
99.83%
99.96%
99.83%
46. 2021 debt adjusted for collections. Divide Line 44 by Line 45E $5,886,328
47. 2021 total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax
Rate Worksheet.$6,947,535,230
48. 2021 debt tax rate. Divide Line 46 by Line 47 and multiply by $100.$0.084725/$100
161
49. 2021 voter-approval tax rate. Add Lines 41 and 48.$0.278522/$100
D49. Disaster Line 49 (D49): 2021 voter-approval tax rate for taxing unit affected by
disaster declaration. Complete this line if the taxing unit calculated the voter-approval tax
rate in the manner provided for a special taxing unit on Line D41.
Add Line D41 and 48.
$0.000000/$100
50. COUNTIES ONLY. Add together the voter-approval tax rates for each type of tax the
county levies. The total is the 2021 county voter-approval tax rate.
23Tex. Tax Code Section 26.044 28Tex. Tax Code Section 26.012(7)
24Tex. Tax Code Section 26.0441 29Tex. Tax Code Section 26.012(10) and 26.04(b)
25Tex. Tax Code Section 26.0442 30Tex. Tax Code Section 26.04(b)
26Tex. Tax Code Section 26.0443 31Tex. Tax Code Section 26.04(h),(h-1) and (h-2)
27Tex. Tax Code Section 26.042(a)
162
SECTION 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.
Additional Sales and Use Tax Worksheet Amount/Rate
51. Taxable Sales. For taxing units that adopted the sales tax in November 2020 or May
2021, enter the Comptroller's estimate of taxable sales for the previous four quarters.20
Estimates of taxable sales may be obtained through the Comptroller's Allocation Historical
Summary webpage. Taxing units that adopted the sales tax before November 2020, enter 0.
$0
52. 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 2020 or in May 2021. Multiply the
amount on Line 51 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 2020. Enter the sales tax
revenue for the previous four quarters. Do not multiply by .95.
$0
53. 2021 total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax
Rate Worksheet.$6,947,535,230
54. Sales tax adjustment rate. Divide Line 52 by Line 53 and multiply by $100.$0.000000/$100
55. 2021 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.$0.285941/$100
56. 2021 NNR tax rate, adjusted for sales tax.
Taxing units that adopted the sales tax in November 2020 or in May 2021.
Subtract Line 54 from Line 55. Skip to Line 57 if you adopted the additional sales tax before
November 2020.
$0.285941/$100
57. 2021 voter-approval tax rate, unadjusted for sales tax.36 Enter the rate from Line 49,
Line D49 (disaster), or Line 50 (counties), as applicable, of the Voter-Approval Tax Rate
Worksheet.
$0.278522/$100
58. 2021 voter-approval tax rate, adjusted for sales tax. Subtract Line 54 from Line 57. $0.278522/$100
31Reserved for expansion 34Tex. Tax Code Section 26.041(d)
32Tex. Tax Code Section 26.041(d) 35Tex. Tax Code Section 26.04(c)
33Tex. Tax Code Section 26.041(i) 36Tex. Tax Code Section 26.04(c)
163
SECTION 4: Voter-Approval Tax Rate Adjustment 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.
Voter-Approval Protection for Pollution Control Worksheet Amount/Rate
59. 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
$0
60. 2021 total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax
Rate Worksheet.$6,947,535,230
61. Additional rate for pollution control. Divide Line 59 by Line 60 and multiply by $100. $0.000000/$100
62. 2021 voter-approval tax rate, adjusted for pollution control. Add Line 61 to one of
the following lines (as applicable): Line 49, Line D49 (disaster), Line 50 (counties) or Line
58 (taxing units with the additional sales tax).
$0.278522/$100
37Tex. Tax Code Section 26.045(d)
38Tex. Tax Code Section 26.045(i)
164
SECTION 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 taxing unit adopts a rate by applying any portion of the unused increment rate,
the unused increment rate for that year would be zero.
The difference between the adopted tax rate and voter-approval tax rate is considered zero in the following scenarios:
•a tax year before 2020; and40
•a tax year in which the municipality is a defunding municipality, as defined by Tax Code Section 26.0501(a);41 or
•after Jan. 1, 2022, a tax year in which the comptroller determines that the county implemented a budget reduction or reallocation
described by Local Government Code Section 120.002(a) without the required voter approval.42
This section should only be completed by a taxing unit that does not meet the definition of a special taxing unit.43
Unused Increment Rate Worksheet Amount/Rate
63. 2020 unused increment rate. Subtract the 2020 actual tax rate and the 2020 unused
increment rate from the 2020 voter-approval tax rate. If the number is less than zero, enter
zero. If the year is prior to 2020, enter zero.
$0.000000
64. 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
$0
65. 2018 unused increment rate. Subtract the 2018 actual tax rate and the 2018 unused
increment rate from the 2018 voter-approval tax rate. If the number is less than zero, enter
zero. If the year is prior to 2020, enter zero.
$0.000000
66. 2021 unused increment rate. Add Lines 63, 64 and 65.$0.000000/$100
67. 2021 voter-approval tax rate, adjusted for unused increment rate.23 Add Line 66 to
one of the following lines (as applicable): Line 49, Line D49(disaster), Line 50 (counties),
Line 58 (taxing units with the additional sales tax) or Line 62 (taxing units with pollution
control).
$0.278522/$100
39Tex. Tax Code Section 26.013(a)
40Tex. Tax Code Section 26.013(c)
41Tex. Tax Code Section 26.0501(a) and (c)
42Tex. Tax Code Section Local Gov't Code Section 120.007(d), effective Jan. 1, 2022
43Tex. Tax Code Section 26.063(a)(1)
165
SECTION 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.44
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.45
De Minimis Rate Worksheet Amount/Rate
68. Adjusted 2021 NNR M&O tax rate. Enter the rate from Line 39 of the Voter-Approval
Tax Rate Worksheet $0.187244/$100
69. 2021 total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax
Rate Worksheet.$6,947,535,230
70. Rate necessary to impose $500,000 in taxes. Divide $500,000 by Line 69 and multiply
by $100.$0.007196
71. 2021 debt rate. Enter the rate from Line 48 of the Voter-Approval Tax Rate Worksheet. $0.084725/$100
72. De minimis rate.23 Add Lines 68, 70 and 71.$0.279165/$100
44Tex. Tax Code Section 26.012(8-a)
45Tex. Tax Code Section 26.063(a)(1)
166
SECTION 7: Voter-Approval Tax Rate Adjustment for Emergency Revenue Rate
In the tax year after the end of the disaster calculation time period detailed in Tax Code Section 26.042(a), a taxing unit that calculated its
voter-approval tax rate in the manner provided for a special taxing unit due to a disaster must calculate its emergency revenue rate and
reduce its voter-approval tax rate for that year.46
Similarly, if a taxing unit adopted a tax rate that exceeded its voter-approval tax rate, calculated normally, without holding an election to
respond to a disaster, as allowed by Tax Code Section 26.042(d), in the prior year, it must also reduce its voter-approval tax rate for the
current tax year47.
NOTE: This section will not apply to any taxing units in 2021. It is added to implement Senate Bill 1438 (87th Regular Session) and
does not apply to a taxing unit that calculated its voter-approval tax rate in the manner provided for a special taxing unit due to a declared
disaster in 2020, as provided for in the recently repealed Tax Code Sections 26.04(c-1) and 26.041(c-1).
In future tax years, this section will apply to a taxing unit other than a special taxing unit that:
•directed the designated officer or employee to calculate the voter-approval tax rate of the taxing unit in the manner provided for a
special taxing unit in the prior year; and
•the current year is the first tax year in which the total taxable value of property taxable by the taxing unit as shown on the appraisal
roll for the taxing unit submitted by the assessor for the taxing unit to the governing body exceeds the total taxable value of
property taxable by the taxing unit on January 1 of the tax year in which the disaster occurred or the disaster occurred four years
ago.
In future tax years, this section will also apply to a taxing unit in a disaster area that adopted a tax rate greater than its voter-approval tax
rate without holding an election in the prior year.
Note: This section does not apply if a taxing unit is continuing to calculate its voter-approval tax rate in the manner provided for a special
taxing unit because it is still within the disaster calculation time period detailed in Tax Code Section 26.042(a) because it has not met the
conditions in Tax Code Section 26.042(a)(1) or (2).
Emergency Revenue Rate Worksheet Amount/Rate
73. 2020 adopted tax rate. Enter the rate in Line 4 of the No-New-Revenue Tax Rate
Worksheet.N/A
74. Adjusted 2020 voter-approval tax rate. Use the taxing unit's Tax Rate Calculation
Worksheets from the prior year(s) to complete this line.
If a disaster occurred in 2020 and the taxing unit calculated its 2020 voter-approval tax rate
using a multiplier of 1.08 on Disaster Line 41 (D41) of the 2020 worksheet due to a disaster,
enter the 2020 voter-approval tax rate as calculated using a multiplier of 1.035 from Line 49.
- or -
If a disaster occurred prior to 2020 for which the taxing unit continued to calculate its voter-
approval tax rate using a multiplier of 1.08 on Disaster Line 41 (D41) in 2020, complete the
separate Adjusted Voter-Approval Tax Rate for Taxing Units in Disaster Area Calculation
Worksheet to recalculate the voter-approval tax rate the taxing unit would have calculated in
2020 if it had generated revenue based on an adopted tax rate using a multiplier of 1.035 in
the year(s) following the disaster.48 Enter the final adjusted 2020 voter-approval tax rate
from the worksheet.
- or -
If the taxing unit adopted a tax rate above the 2020 voter-approval tax rate without
calculating a disaster tax rate or holding an election due to a disaster, no recalculation is
necessary. Enter the voter-approval tax rate from the prior year's worksheet.
N/A
75. Increase in 2020 tax rate due to disaster. Subtract Line 74 from Line 73.N/A
76. Adjusted 2020 taxable value. Enter the amount in Line 14 of the No-New-Revenue Tax
Rate Worksheet.N/A
77. Emergency revenue. Multiply Line 75 by Line 76 and divide by $100.N/A167
78. Adjusted 2021 taxable value. Enter the amount in Line 25 of the No-New-Revenue Tax
Rate Worksheet.N/A
79. Emergency revenue rate. Divide Line 77 by Line 78 and multiply by $100. 49 N/A
80. 2021 voter-approval tax rate, adjusted for emergency revenue. Subtract Line 79 from
one of the following lines (as applicable): Line 49, Line D49(disaster), Line 50 (counties),
Line 58 (taxing units with the additional sales tax), Line 62 (taxing units with pollution
control) or Line 67 (taxing units with the unused increment rate).
N/A
46Tex. Tax Code Section 26.042(b)
47Tex. Tax Code Section 26.042(f)
48Tex. Tax Code Section 26.042(c)
49Tex. Tax Code Section 26.042(b)
50Tex. Tax Code Section 26.04(c-2) and (d-2)
SECTION 8: Total Tax Rate
Indicate the applicable total tax rates as calculated above.
No-New-Revenue tax rate
As applicable, enter the 2021 NNR tax rate from: Line 26, Line 27 (counties), or Line 56
(adjusted for sales tax).
Indicate the line number used: 26
$0.285941/$100
Voter-Approval tax rate
As applicable, enter the 2021 voter-approval tax rate from: Line 49, Line 50 (counties), Line
58 (adjusted for sales tax), Line 62 (adjusted for pollution control), Line 67 (adjusted for
unused increment), or Line 80 (adjusted for emergency revenue).
Indicate the line number used: 49
$0.278522/$100
De minimis rate
If applicable, enter the de minimis rate from Line 72.$0.279165/$100
SECTION 9: Taxing Unit Representative Name and Signature
Enter the name of the person preparing the tax rate as authorized by the governing body of the taxing unit. By signing below, you certify that you are the
designated officer or employee of the taxing unit and have accurately calculated the tax rates using values that are the same as the values shown in the taxing
unit's certified appraisal roll or certified estimate of taxable value, in accordance with requirements in Tax Code.50
print here Harris County Tax Assessor-Collector
Printed Name of Taxing Unit Representative
sign here ________________________________________________________________
Taxing Unit Representative Date
168
STRATEGIC PLAN – MISSION & CORE VALUES
Mission
West University Place’s mission is to provide Superior Municipal Services and to Protect Community and
Property Values while serving as Responsible Fiscal Stewards and focusing on Serving Our Residents.
Core Values
West University Place S.P.I.R.I.T.
We S ERVE the West U Community!
We are P ROFESSIONAL!
We act with I NTEGRITY!
We produce R ESULTS!
We look for I NNOVATION!
We work as a T EAM!
Value 1: Serve
1.Listen to your customers and strive to understand their concerns or issues
2.Provide a timely follow-up
3.Be friendly, courteous and polite – Be nice
4.Take ownership of your services and decisions – put your name on it
5.Solve problems
6.If “no” is the answer, take time to explain your decisions and actions
7.Have passion for public service and your job
8.Strive to exceed the customer’s expectations
Value 2: Professional
1.Present a professional image
2.Demonstrate competence in your job
3.Pay attention to the details
4.Deliver results beyond expectations – go the extra mile
5.Take care of City property – work space, equipment and facilities
6. Provide analytical, factual and accurate reports
7.Present professional recommendations
8.Develop and maintain your knowledge and skillsets
9.Know your job duties and responsibilities
Value 3: Integrity
1.Deliver on your promises and commitments
2.Be honest and forthcoming
3.Strive to always do your best
4.Have a positive, can-do attitude
5.Respect others
6.Be accountable for your actions, decisions and the results
7.Take responsibility and ownership of the tasks and your decisions
8.Communicate with a consistent, complete message
9.Provide a direct response to a question
169
Value 4: Results
1.Provide a timely acknowledgement [within 24 hours] and response
2.Take pride in your work product – put your name on it
3.Take the initiative
4.Be a proactive problem solver
5.Complete the task on time and within the budget
6.Do the job right the first time
7.Follow through to complete the task
8.Be self-motivated
9.Identify and address defects in a timely manner
Value 5: Innovation
1.Look for ways to continuously improve services, processes and daily operations
2.Challenge the “status quo” – avoid “we have always done it this way”
3.Learn from setbacks and failures, including after action reports
4.Know current “Best Practices” and evaluate their application to West U
5.Make suggestions for ways to improve
6.Think outside the “box”
7.Be open to new ideas and look for new ideas
8.Anticipate issues and opportunities
9.Take reasonable, calculated risks
Value 6: Team
1.Work as a team – avoid work unit or departmental “silos”
2.Communicate in an open, direct and timely manner
3.When you need something, ask for it
4.Keep others informed – avoid surprises and last-minute communications
5.Recognize the contributions of other team members
6.Know and practice your role and responsibilities
7.Represent the City in a positive manner
8.Promptly report situations that require attention
9.Respect other team members
170
STRATEGIC PLAN – GOALS 2026
Goal 1: Financially Sound City Providing Superior Services Valued by the Community
Objectives:
1.Deliver “superior” City services in a cost effective and efficient manner
2.Provide a timely response to a call for service – emergency and non-emergency
3.Hire and retain a professional City workforce with competitive compensation dedicated to serving
the West U community
4.Maintain/refine fiscally responsible financial policies, financial reporting and annual budget
5.Develop and utilize data for enhancing service delivery and City operations, and making decisions
Value to Residents and Community:
1.Service value for taxes and fees
2.Essential services necessary for daily living
3.Quality of life services that contribute to West U as a great place to live and raise your family
4.Funding for “superior” City service levels
5.State-of-the-art City services and service levels responsive to residents’ needs
Goal 2: “Best in Class” City Infrastructure and Facilities
Objectives:
1.Protect homes from flooding by implementing an effective stormwater management, street and
drainage system and minimizing flooding in flood-prone areas of West U
2.Have a plan and funding mechanism for Poor Farm Ditch in collaboration with the Harris County
Flood Control District to revise Poor Farm Ditch into a community asset for use by the West U
community
3.Have a well-designed, well-maintained water system that assures safe and reliable water for our
residents
4.Upgrade or develop new City buildings following the City’s Facilities Master Plan
5.Incorporate sustainability and resiliency concepts and best practices into design and construction
of new City infrastructure and facilities
6.Have a plan and funding mechanism for undergrounding utilities
7.Upgrade or replace the Library/Community Center
Value to Residents and Community:
1.Reliable and superior utility services
2.Homes and buildings protected from flooding through an effective storm water management
system
3.Quality streets and sidewalks for safe, efficient movement through our West U community
4.City prepared for and responding to environmental changes
5.Top-quality City facilities that our residents can take pride in, that facilitates serving our
community and our residents well
6.Protection/enhancement of property values
Goal 3: West U – A Great Place to Live
Objectives:
1. Maintain new partnerships/sponsorships opportunities for parks and programs
2.Have a more pedestrian and bike friendly community – safe travel using alternative mobility
modes
3. Expand park with non-traditional and “cool” amenities responsive to our residents and
leisure/recreational trends
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4.Maintain/enhance/expand recreational programs responsive to recreational/leisure trends and
residents’ needs
5. Pursue opportunities to expand existing parks and to develop new parks
6.Enhance community-friendly events and festivals within City resources
Value to Residents and Community:
1. Family friendly City, community, and services
2.Choices for your leisure time
3.Support for families and a healthy lifestyle
4.Top-quality parks and recreational facilities
5.Programs and activities for all family generations
Goal 4: High-Performing City Team Producing Results for Our West U Community
Objectives:
1.Implement effective and usable City data as a component for evaluating the service performance
and the value to the West U community
2.Maintain and enhance proactive City communications policies, strategies and tools to inform the
community
3.Foster a City organization culture that emphasizes service, professionalism, results and
performance accountability
4.Use the feedback from our West U community, our residents and our customers to enhance City
service delivery
5.Upgrade City information technology hardware and software
6.Maintain, implement and update strategic planning process
Value to Residents and Community:
1.Timely and accurate information from the City
2.City departments working together for the benefit of the West U community
3.Open and transparent city government
4.Responsive and consistent City superior services
5.Opportunities for public engagement on City governance and policy development
Goal 5: Best Residential Suburban City in the Houston Metro Area
Objectives:
1.Maintain/enhance West U as a safe community
2.Become a sustainable and resilient community
3.Have safe neighborhood streets by addressing residents’ traffic, speeding and parking issues and
concerns”
4.Protect neighborhood integrity and maximize community benefit through effective zoning control
and code compliance
5.Enhance the community beauty – natural and built environment
Value to Residents and Community:
1. Protection of property values
2.More reasons to live in West U
3.Support for residents’ lifestyle
4.Pride in West U
5.Great neighborhoods, well-maintained City infrastructure, tree canopy, and homes
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STRATEGIC PLAN – VISION 2036
West University Place 2036
is a BEST SUBURBAN COMMUNITY(1) – Nationally Recognized as a “Best Place to Live”
West University Place 2036 is distinguished by:
Our SAFE COMMUNITY(2)
Our OUTSTANDING PARKS AND GREENSPACES(3)
Our ACCESS TO EXCEPTIONAL RECREATIONAL AND
LEISURE OPPORTUNITIES(4)
Our BEAUTY(5)
Our GREAT RESIDENTIAL NEIGHBORHOODS(6)
Our ELEMENTARY SCHOOL(7)
WEST U is simply the BEST!
Principle 1: Best Suburban Community
10.Superior City services that are responsive to the community and add value to the community and
the lives of residents
11.Community for all generations
12.Self-reliant, self-sufficient City services
13.Greenspaces throughout our West U community, including the use of Poor Farm Ditch as a
greenway
14.Maintained high property and home values
15.Sustainable community and environmental stewardship
16.City investing in the enhancement of our West U community
17.West U as a pedestrian and bike friendly community
Principle 2: Safe Community
1.Residents feeling safe and secure – in their homes and throughout the community
2.Timely response to an emergency call for service
3.City prepared for, able to provide a timely responses to and quickly recover from a major
emergency situation of disaster
4.Superior EMS services
5.Visible Police presence throughout the community
6. Safe and reliable drinking water
7.Community policing with neighbors knowing and helping their neighbors, and the Police Officer
and residents knowing and trusting each other
8.Effectively using technology to prevent and to respond to criminal activities, including an
effective Virtual Gate System
9.Low crime occurrence
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Principle 3: Outstanding Parks and Greenspaces
1.Parks and park amenities responsive to the residents evolving recreational patterns
2.Strong partnership with Friends of West University Parks resulting in expanded resources
3.Recreation Center providing services, programs and activities for the West U community
4.Well-maintained pools serving all family generations
5.Selective acquisition of additional parks and open space
6.Successful sports associations providing youth sports opportunities for West U families
7.Well-designed and updated parks (9), playgrounds and tennis courts
8.Well-maintained sport fields for recreational activities
9.Outdoor theater for live performances and programs supported by our West U families
Principle 4: Access to Exceptional Recreational and Leisure Opportunities
1.Recreation activities that contribute to building our sense of community
2.Recreation and leisure activities for all generations
3.City recreation programs and activities that are responsive to changing recreation and leisure
trends
4.Senior services and activities responsive to various aged seniors
5.Programs and activities that support personal health and wellness
6.Youth sports for recreation by our neighbors
7.Learning opportunities for personal growth and development
8.Specialty recreation programs and classes responsive to the residents’ needs and evolving leisure
trends
Principle 5: Beauty
1.Preserved the tree canopy on corridors and neighborhood streets
2.Attractive and well-maintained City infrastructure, buildings, facilities and landscaping
3.All utilities underground
4.Clean without litter or trash
5.Attractive and well-maintained parks and park amenities
6.Attractive, well-maintained and revitalized commercial areas
7.Well-maintained public and private properties
Principle 6: Great Residential Neighborhoods
1.Well-maintained neighborhood infrastructure – streets, sidewalks, and street lights
2.Easy access to green spaces for activities
3.Convenient and safe parking without disrupting the neighborhood or traffic flow
4.Sense of neighborhood integrity and pride
5.Strong zoning protecting the residential character and property values
6.Well-maintained public and private properties
7.Access to neighborhood restaurants and shopping
8. Incorporation of sustainability practices in our homes and City facilities – renewable energy,
recycling, water conservation, etc.
Principle 7: Top-Rated Elementary School
1. Neighborhood school that is walkable
2.Positive working relationship between the City and the local West U Elementary School admin.
3.City collaborating with HISD to invest in the West U elementary school
4.Top-quality community Library facility and activities serving the needs of West U residents – all
generations
5.Top-rated elementary school with outstanding educational programs
6.Major reason for living in West U
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GLOSSARY
A
ACCOUNT: An accounting unit established to record expenditures or revenues by detailed categories.
ACCOUNTS PAYABLE: A liability account reflecting amounts on an open account owing to private persons
or organizations for goods and services received by a government (but not including amounts due to other funds
of the same government or to other governments).
ACCOUNTS RECEIVABLE: An asset account reflecting amounts owning to open accounts from private
persons or organizations for goods and services furnished by a government.
ACCRUAL ACCOUNTING: A basis of accounting in which debits and credits are recorded at the time they are
incurred as opposed to when cash is actually received or spent.
AD VALOREM: Refers to the tax assessed against real (land and buildings) and personal (equipment and
furniture) property.
AGENDA: A formal listing of items to be discussed during a public meeting. Agendas for public meetings are
posted 72 hours in advance, in compliance with the open meetings act.
AGENDA MEMO: A formal summary of a topic to be discussed during an open meeting. Included in the
request are the necessary appropriations and action required, and an executive summary and attachments to
explain the topic.
APPROPRIATION: A legal authorization granted by City Council to make expenditures and incur obligations
for designated purposes.
ARBITRAGE: The interest earnings derived from invested bond proceeds or debt service fund balances.
ASSESSED VALUATION: A valuation set upon real estate of other property by a government as a basis for
levying taxes.
ASSETS: Property with monetary value owned by the City.
AUDIT: A systematic examination of resource utilization concluding in a written report. It is a test of
management’s internal accounting controls and is intended to accomplish the following:
• Ascertain whether financial statements fairly represent financial position and results of operations
• Ascertain whether transactions have been recorded accurately and consistently, and
• Identify areas for possible improvements in accounting practices and procedures.
B
BALANCE SHEET: The basic financial statement that discloses the assets, liabilities, and equities of an entity
at a specified date in conformity with GAAP.
BALANCED BUDGET: A budget in which revenues are equal to expenditures.
BASE BUDGET: Funding required meeting current service levels.
BOND: A written promise to pay a specified sum of money, called the face value or principal amount, at a
specified date or dates in the future, called the maturity date(s), together with periodic interest at a specified
date.
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BOND REFERENDUM: A proposal to be voted on by registered voters within the City regarding the sale of
bonds for which ad valorem taxes are pledged for repayment.
BUDGET: A plan of financial operation embodying an estimate of proposed expenditures for a given period
and the proposed means of financing them. For a local government, a budget is a legal restriction on
expenditures.
C
CAPITAL IMPROVEMENT PLAN / PROJECT (CIP): Projects that purchase or construct capital assets.
Typically, a capital project encompasses a purchase of land and/or the construction of a building or facility.
CAPITAL OUTLAYS: Expenditures that result in the acquisition of or addition to fixed assets that are
individually priced more than $10,000.
CARRYOVER: Expenditures budgeted in one year for materials, equipment, programs, etc. but not spent until
the following fiscal year. Funding for non-recurring expenditures can carry over to the following fiscal year if
approved by the City Manager and City Council. City Council formally amends the budget to approve carryover
funding. Revenues can also carryover if they were anticipated in one fiscal year but not received until the
following year.
CERTIFICATE OF OBLIGATION (CO): A debt instrument that is issued by the City and has the same legal
status as a general obligation bond. Proceeds from the issuance of the certificates may be used for construction
of public works; purchase of materials, supplies, equipment, machinery, builds, land, and right-of-ways for
authorized needs and purposes; or payment of contractual obligations for professional services. However,
certificates of obligation are not authorized by the voters.
CONSUMER PRICE INDEX (CPI): The monthly data on the changes in the prices paid by urban consumers
for a representative basket of goods and services.
CONTINGENCY: An amount of money set aside for unforeseen incidents.
CONTRACTUAL SERVICES: The costs related to services performed for the City by individuals, businesses,
or utilities.
COST: The amount of money or other consideration exchanged for property or services. Costs may be incurred
even before money is paid; that is, as soon as a liability is incurred. Ultimately, however, money or other
consideration must be given in exchange.
CURRENT ASSETS: Assets which are available or can be made readily available to finance current operations
or to pay current liabilities. Current assets also include those which will be used up or converted into cash
within one year. Some examples are cash, temporary investments, and taxes receivable which will be collected
within one year.
CURRENT LIABILITIES: Debt or other legal obligation arising out of transactions in the past which must be
liquidated, renewed, or refunded within one year.
D
DEBT SERVICE: A cost category that reflects the payment of principal and interest associated with existing
debt obligations.
DEFICIT: The excess of expenditures over revenues during an accounting period; or, in the case of Enterprise
and Intra- Governmental Service Funds, the excess of expense over income during an accounting period.
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DELINQUENT TAXES: Taxes remaining unpaid on or after the date on which a penalty for nonpayment is
attached.
DEPARTMENT: A section of the total organization that is comprised of Divisions and is under the oversight of
a Director or City Manager.
DIRECTOR: An executive level employee charged with oversight of a department.
DEPRECIATION: Is the process by which the City allocates an asset’s cost over the duration of its useful life.
Depreciation results in depreciation expense.
DIVISION: A subsection of a Department that carries out a specific line of work assigned to the Department.
E
ENCUMBRANCES: Commitments related to unperformed contracts for goods or services used in budgeting.
Encumbrances are not expenditures or liabilities, but represent the estimated amount of expenditures ultimately
to result if unperformed contracts in process are completed.
ENHANCEMENTS: Funds that the City has earmarked for a new service not provided in the past, or allowing
an increase in the level of service already provided.
ENTERPRISE FUND: A fund established to account for operations that are financed and operated in a manner
similar to private business enterprises where the intent of the governing body is that the costs of providing
goods or services the general public on a continuing basis can be financed or recovered primarily through user
charges.
EXPENDITURES: Decreases in net financial resources. Expenditures include current operating expenses,
which require the current or future use of net current assets, debt service, and capital outlays.
F
FISCAL YEAR: A 12-month period to which the annual operating budget applies and at the end of which a
government determines its financial position and the results of its operations. The City of West University
Place’s fiscal year begins each January 1 and ends the following December 31.
FIXED ASSETS: Assets of a long-term character which are intended to continue to be held or used, such as
land, buildings, improvements other than buildings, and machinery and equipment.
FRANCHISE: A special privilege granted by a government permitting the continuing use of public property
such as, City rights-of-way.
FULL-TIME EQUIVALENT (FTE): One full-time equivalent works 2,080 hours a year; a person working
1,040 hours per years is equivalent to 0.5 FTE.
FUND: A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial
resources, together with all related liabilities and residual equities or balances, and changes therein, which are
segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with
special regulations, restrictions, or limitations.
FUND BALANCE: The difference between governmental fund assets and liabilities. Also referred to as fund
equity.
FUND BALANCE POLICY: A minimum fund balance that is required to be kept in reserve for specified funds.
Fund balances over the policy requirement may be appropriated in the budget.
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G
GENERAL FUND: Is used to account for all transactions not properly includable in other funds.
GENERAL LEDGER: A book, file, or other device, which contains the accounts needed to reflect the financial
position and the results of operations of an entity. In double entry bookkeeping, the debits and credits in the
general ledger are equal; therefore, the debit balances equal the credit balances.
GENERALLY ACCEPTED ACCOUNTING PRINCIPALS (GAAP): Uniform minimum standards and
guidelines used for financial accounting and reporting as set forth by the Governmental Accounting Standards
Board (GASB).
GENERAL OBLIGATION (GO) BONDS: Bonds for the payment of which the full faith and credit of the
issuing government are pledged. In issuing its general obligation bonds, the City of West University Place
pledges to levy whatever property tax is needed to repay the bonds for any particular year. GO Bonds cannot be
issued without voter approval, must be spent in accordance with the voter authorized use and are issued with
maturities between 15 and 30 years.
GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB): A governing board set up to establish
and improve standards of state and local governmental accounting and financial reporting that will result in
useful information for users of financial reports and guide and educate the public, including issuers, auditors,
and users of those financial reports.
GOVERNMENTAL FUNDS: Those funds through which most governmental functions typically are financed.
The acquisition, use, and financial resources and the related current liabilities are accounted for through
governmental funds (General, Special Revenue, Capital Projects, and Debt Service Funds).
H
HOUSTON-GALVESTON AREA COUNCIL (HGAC): A voluntary association of counties, cities,
independent school districts, and soil and water conservation districts in the Gulf Coast State Planning Region
of Texas. H-GAC serves almost 150 local governments, and its region includes about 4 million people in an
area of about 12,500 sq. miles.
I
INTERGOVERNMENTAL REVENUE: Grants, entitlements and cost reimbursements from another
governmental entity.
INVESTMENT: Securities and real estate purchased and held for the production of income in the form of
interest, dividends, rentals or base payments.
K
KEY PERFORMANCE INDICATORS (KPI): Specific quantitative and qualitative measures of work
performed as a productivity indicator of the program.
L
LEVY: The City Council has authority to impose or collect taxes, special assessments, or service charges.
LONG TERM DEBT: Debt with a maturity of more than one year after the date of issuance.
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M
MAINTENANCE: The upkeep of physical properties in condition for use or occupancy. Examples are the
inspection of equipment to detect defects and the making of repairs.
MAJOR FUND: Governmental or Enterprise Funds reported as a separate column in the basic fund financial
statements and subject to a separate opinion by the independent auditor.
MODIFIED ACCRUAL ACCOUNTING: The basis of accounting in which revenues are recognized when they
become measurable and available to finance expenditures of the current period. Expenditures are recognized
when the goods or services are received.
N
NO NEW REVENUE TAX RATE: When compared to the same property, the tax rate that produces the same
amount of the total amount of taxes as compared to the prior year, based on the value of properties taxed in both
years.
O
OPERATING BUDGET: Plans of current expenditures and the proposed means of financing them. The annual
operating budget is the primary means by which most of the financing, acquisition, spending, and services
delivery activities of the City are controlled, and are required by state law.
ORDINANCE: A formal legislative enactment by the governing board of a municipality that has the full force
and effect of law within the boundaries of the municipality to which it applies so long as it is not in conflict with
any higher form of law. Revenue raising measures, such as the imposition of taxes, special assessments, and
service charges, universally require ordinances.
P
PERSONNEL SERVICES: The costs associated with compensating employees for their labor (salaries, wages,
insurance, payroll taxes, and retirement contributions).
PROJECTION: Anticipated total for the current fiscal year. During the budget process, the City projects
expected revenues and expenditures through the remainder of the fiscal year to gain better insight into the
current state of the City’s finances.
PROPERTY TAX: Taxes levied on all real and personal according to the property’s valuation and the tax rate,
in compliance with State Property Tax Code.
PROPRIETARY FUND: In governmental accounting is a business-like fund. Examples of proprietary funds
include enterprise funds and internal service funds.
PUBLIC FUNDS INVESTMENT ACT: A law that governs the investment of government funds in Texas.
Under this law, specific parameters are set for Texas cities, requiring them to adopt an investment policy and to
designate an investment officer who is required to attend an approved training course. The act, first adopted in
1995 and most recently amended in 2003, also limits the types of investments that can be made and requires
quarterly reporting of investment activity to the governing body.
PURCHASE ORDER: A document that authorizes the delivery of specified merchandise or the rendering of
certain services and the making of a charge for them.
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R
RATING: The credit worthiness of an entity as evaluated by independent agencies.
REPLACEMENT COST: The cost as of certain date of a property that can render similar service (but which
need not be of the same structural form) as the property to be replaced.
RESERVE: An account used to indicate that a portion of a fund’s balance is legally restricted for a specific
purpose and is, therefore, not available for general appropriation.
RETAINED EARNINGS: Is a form of equity resulting from earning activities.
REVENUES: Increases in governmental fund types, net current assets from other than expenditure refunds and
residual equity transfers.
RIGHT-OF-WAY: The area immediately adjacent to a City’s roadway or drainage channel.
S
SALES TAX: A state tax of 6.25% is imposed on all retail sales, leases and rentals of most goods, as well as
taxable services. Texas cities and counties have the option of imposing additional local sales taxes for a
combined total of state and local taxes of 8.25%.
SPECIAL REVENUE FUND: A fund used to account for and report the proceeds of specific revenue sources
that are restricted or committed to expenditure for specified purposes other than debt service or capital projects.
The term “proceeds for specific revenue sources” establishes that one or more restricted or committed revenues
should be the foundation for a special revenue fund.
SURFACE WATER: Drinking water can come from either ground water sources (via wells) or surface water
sources (such as rivers, lakes, and streams). Large metropolitan areas tend to rely on surface water, whereas
small and rural areas tend to rely on ground water.
T
TAX LEVY: The total amount to be raised by general property taxes for purpose specified in the Tax Levy
Ordinance.
TAX RATE: The amount of tax levied for each $100 of taxable valuation. The tax rate multiplied by the taxable
valuation equals the tax levy.
TAXES: Compulsory charges levied by a government for the purpose of financing services performed for the
common benefit. This term does not include specific charges made against particular persons or property for
current or permanent benefits such as special assessments. Neither does the term include charges for services
rendered only to those paying such charges as, for example, sewer service charges.
TEXAS DEPARTMENT OF TRANSPORTATION (TxDOT): A state agency that provides funding, with a
local match, for improvement of state highways within the City limits.
TML: See Texas Municipal League.
TEXAS MUNICIPAL LEAGUE: An organization that exists to provide services to Texas cities.
U
USER FEES: The payment of a fee for direct receipt of a public service by the party benefiting from the
service.
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V
VOTER APPROVAL TAX RATE: the maximum tax rate that can be adopted by the City without approval by
voters in the November election. This is a new requirement beginning in tax year 2020 under Senate Bill 2
passed in the 86th legislative session.
W
WORKING CAPITAL: Is the current assets less current liabilities.
Y
YIELD: rate earned on an investment based on the cost of the investment, the par value of the investment, plus
interest to be earned to maturity, and less any accrued interest.
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3800 University Blvd.3800 University Blvd.3800 University Blvd.
West University Place, TX 77005West University Place, TX 77005West University Place, TX 77005
713-668-4441713-668-4441713-668-4441
westutx.govwestutx.govwestutx.gov