HomeMy WebLinkAbout2023 Operating BudgetC i t y o f Wes t U n iv e rs i t y P l a c e , T XCity o f Wes t U n iv e rs i t y P l a ce, T XCity o f Wes t U niv e rs i t y P l a ce, T X
Ado pted F Y 20 2 3 B u dg e tAdopted F Y 20 2 3 B u dg e tAdopted FY 20 2 3 B udg e t
City of West University Place
Fiscal Year 2023
(Tax Year 2022)
Budget Cover Page
This budget will raise more revenue from property taxes than last year's
budget by an amount of $938,509, which is a 4.88 percent increase from
last year's budget. The property tax revenue to be raised from new
property added to the tax roll this year is $146,588.
The members of the governing body voted on the budget as follows:
FOR: Susan Sample, Mayor John Montgomery, Mayor Pro Tem
John P. Barnes, Councilmember Melanie Bell, Councilmember
Shannon Carroll, Councilmember
AGAINST: None
PRESENT and not voting: None
ABSENT: None
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:
TY 2022 - FY 2023
$0.277402/100
$0.266306/100
$0.185392/100
$0.276613/100
$0.084733/100
TY 2021 - FY 2022
$0.278522/100
$0.285941/100
$0.187244/100
$0.278522/100
$0.084722/100
Total debt obligation for City of West University Place secured by property taxes:
$55,291,748
i
PRESENTED TO
City of West University Place
Texas
For the Fiscal Year Beginning
January 01, 2022
Executive Director
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
ii
TABLE OF CONTENTS
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 ....................................................................................... 17
Budget Process ...................................................................................................................... 20
Reader’s Guide to the Budget ............................................................................................... 21
Budget Summary Comparison .............................................................................................. 22
Budget Summary Expenditures Comparison ........................................................................ 23
Budget Summary Comparison – Major Funds ..................................................................... 24
Revenue Budget Summary ................................................................................................... 25
Expenditure Budget Summary .............................................................................................. 26
Comparison of Property Taxes ............................................................................................. 27
Financial Forecast
Summary Discussion ............................................................................................................ 29
Assumptions .......................................................................................................................... 31
General Fund ......................................................................................................................... 32
Debt Service Fund ................................................................................................................. 34
Water and Sewer Fund .......................................................................................................... 36
Solid Waste Fund .................................................................................................................. 38
General Fund
Summary Discussion ............................................................................................................ 41
Administration ...................................................................................................................... 49
Finance .................................................................................................................................. 54
Police ..................................................................................................................................... 59
Fire ........................................................................................................................................ 63
Public Works ......................................................................................................................... 66
Parks and Recreation ............................................................................................................. 76
Transfers ............................................................................................................................... 85
Debt Service Fund
Summary Discussion ............................................................................................................ 87
1
iii
Water and Sewer Fund
Summary Discussion ............................................................................................................ 91
Finance – Utility Billing ....................................................................................................... 98
Public Works – Operations ................................................................................................... 101
Solid Waste Fund
Summary Discussion ............................................................................................................ 107
Curbside Solid Waste ............................................................................................................ 114
Curbside Recycling ............................................................................................................... 115
Curbside Green Waste Recycling ......................................................................................... 116
Internal Service Funds
Summary Discussion ............................................................................................................ 117
Vehicle Replacement Fund ................................................................................................... 118
Technology Management Fund ............................................................................................ 123
Asset Replacement Fund ....................................................................................................... 126
Employee Benefits Fund ....................................................................................................... 131
Human Resources Fund ........................................................................................................ 133
Special Revenue Funds
Summary Discussion ............................................................................................................ 135
Parks Donation Fund ............................................................................................................. 136
Friends of West University Parks Fund ................................................................................ 137
Truancy Prevention Fund ...................................................................................................... 138
Municipal Jury Fund ............................................................................................................. 139
Court Technology Fund ........................................................................................................ 140
Tree Replacement Fund ........................................................................................................ 141
Court Security Fund .............................................................................................................. 142
METRO Fund ....................................................................................................................... 143
Police State Forfeited Fund ................................................................................................... 144
Police Federal Forfeited Fund ............................................................................................... 145
Police Training Fund ............................................................................................................. 146
Fire Training Fund ................................................................................................................ 147
Good Neighbor Fund ............................................................................................................ 148
Capital Projects Funds
Summary Discussion ............................................................................................................ 149
Capital Project Fund ............................................................................................................. 150
2022 General Certificates of Obligation Fund ...................................................................... 151
Capital Reserve Fund ............................................................................................................ 152
Transportation Improvement Fund ....................................................................................... 153
2019 Certificate of Obligation Fund ..................................................................................... 154
Water/Sewer Certificates of Obligation Fund ....................................................................... 155
2022 Water/Sewer Certificates of Obligation Fund .............................................................. 156
iv
Capital Improvement Plan
Table of Contents .................................................................................................................. 158
Overview ............................................................................................................................... 159
Total Summary ...................................................................................................................... 162
Drainage ................................................................................................................................ 163
Facilities & Technology ........................................................................................................ 167
Parks ...................................................................................................................................... 175
Streets .................................................................................................................................... 180
Water ..................................................................................................................................... 184
Wastewater ............................................................................................................................ 194
Appendix
Financial Policies .................................................................................................................. 199
Budget Ordinance ................................................................................................................. 223
Tax Levy Ordinance ............................................................................................................. 226
Truth in Taxation Calculations ............................................................................................. 230
Strategic Plan ........................................................................................................................ 239
Glossary ................................................................................................................................ 245
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vi
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, list of City Management, City Council Strategic
Priorities. 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.
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.
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, accomplishments, 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, accomplishments, goals and objectives for this Fiscal Year and performance
measures.
Internal Service Funds section includes an overview describing each Internal Service. The revenue and
expense summaries are also included.
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.
Capital Improvement Projects (CIP) section includes an overview, summaries, and project sheets
including scope of work, justification, and project budget.
Appendix includes the adopted Tax and Budget Ordinances, tax rate calculation worksheet, adopted
financial policies of the City, and glossary.
1
ADMINISTRATION
3800 University Blvd.
West University Place, TX 77005
September 26, 2022
City Council
City of West University Place
3800 University Blvd.
West University Place, TX 77005
RE: Adopted 2023 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 2023 Budget for the period beginning January 1, 2023, and ending
December 31, 2023.
The preparation of any budget is a daunting task without guiding principles or goals to keep the
budget focused on meeting the needs that are important to the respective community. In preparing
West U’s annual budget, our City staff used the following goals as guiding principles to ensure
that our budget met the needs of our community by providing:
•A financially sound City that offers superior services valued by the community
•“Best-in-class” City infrastructure and facilities
•A great West U quality of life
•A high-performing City team that produces results for our community
•The best residential suburban city in the Houston metro area
Overall, the 2023 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 City team,
upholding public safety, and, lastly, enhancing our residential community and what makes West
U special.
POLITICAL AND ECONOMIC OUTLOOK
Although the State Legislature did not meet this year, the 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 61% of
our General Fund revenue.
As a result of changes to State law, the City will start the budget planning process a few weeks
earlier than we have traditionally begun this task. This will maintain the City’s ability to utilize all
available options when adopting our annual budget.
2
West University Place 2023 Budget
September 26, 2022
While it appears that COVID-19 is in our rearview mirror, in 2022 (and anticipated continuing
into 2023), we have seen a sharp increase in inflation, along with rising prices, increased interest
rates, and supply chain issues that are having a significant impact on our national, state, and local
economies. These economic effects may impact our ability to deliver services at the superior level
that we have been able to provide previously.
REVENUES
Total projected revenues for 2023 are approximately $59.41 million, which is 15.7% less than the
previous year. The majority of this decrease is related to bond proceeds in 2022 to fund capital
improvements in water and sewer utilities. The majority of revenues significantly impacted by the
COVID-19 pandemic have fully rebounded to pre-pandemic levels, and we anticipate that this
upward trend will continue.
Revenue Actions
•Reduce the adopted tax rate by 0.4% from $0.278522 to $0.277402 per $100 assessed value
•Increase water rates by 6% and sewer rates by 3% per the recommendations of a recently
completed rate study
•Increase solid waste fees by 3.5%, from $33.96 to $35.15 per month
•Increase Recreation Center and Colonial Park member fees, and cap “family” memberships to
four people based on recommendations of the Parks and Recreation Development (PARD) Fee
Committee
•Increase ambulance service rates
•Adjust certain building fees to reflect market averages
General Fund Revenues
General Fund revenues for 2023 are projected to be $22.9 million, approximately $1.25 million
more than was budgeted the previous year. The majority 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 Charges for Services, due mostly to Parks fee increases and
expansions of participation in programs as we have continued to rebound from COVID – as well
as in Permits, Licenses, and Fees, as a result of building permits and fees that were conservatively
budgeted last year because of the unknowns from COVID, but that have continued to also rebound.
Additionally, the City negotiated changes to the Building Regulation and Emergency Medical
Services agreement with the City of Southside Place, which increased revenue by $119,400.
The City’s earnings from investments are expected to increase by approximately $132,000, which
is a significant increase from last year due to interest rates continuing to rise based on the actions
of the Federal Reserve. 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.
The budget projects to maintain a healthy unassigned ending General Fund balance of over $6.2
million in 2023. This is above the City’s budgeted reserve requirement (approximately $4.58
million), equal to 20% of total General Fund expenditures. This reserve has contributed to the
City’s AAA bond rating, which was reaffirmed earlier this year, while remaining able to respond
to unforeseen events.
3
West University Place 2023 Budget
September 26, 2022
EXPENDITURES
Overall, expenditures, excluding internal service funds, are projected at $88 million,
approximately $8 million more than the Adopted 2022 Budget, reflecting increased reinvestment
in West U’s infrastructure and future through our Capital Improvement Program (CIP). Capital
improvements consist of all new CIP projects budgeted for this year, not including those rolled
over from previous budget cycles.
West U Operations comprises all City-provided services, and includes expenditures from the
General, Water and Sewer, Solid Waste, and Special Revenue (Restricted Operations) funds,
without the Water and Sewer debt payment portion. These funds are estimated to increase 5%
compared to the Adopted 2022 Budget.
Debt Service includes both
the Debt Service Fund total
expenditures and the Water
and Sewer debt service, and
is estimated to increase
39.28% from the Adopted
2022 Budget. The majority
of this increase is due to
capitalized interest
payments due in 2023 for
the 2022 Certificate of
Obligation (CO) issuance.
The chart to the right
compares 2022 budgeted
departmental expenditures
to the 2023 budgeted
departmental expenditures.
NOTABLE CHANGES IN 2023
Communications
The adopted budget includes enhancements to the City’s Communications division, adding a
Communications Specialist mid-year in 2023.
Centennial Celebration
The 2023 budget includes $85,000 for the City as it prepares to celebrate West U’s Centennial
birthday in 2024.
Parks & Recreation
As Parks & Recreation continues to rebound from the COVID-19 pandemic, it is anticipated that
programming will reach pre-pandemic levels. This budget projects an increase in Parks &
Recreation charges for services revenue of $128,000 compared to the 2022 budget.
Adopted
2022
Adopted
2023
$ Increase
(Decrease)
from 2022
% Increase/
(Decrease)
from 2022
City Council $84,050 $179,550 $95,500 113.62%
Legal 211,000 205,000 (6,000) -2.84%
Administration 1,525,200 1,510,800 (14,400) -0.94%
Finance 1,889,900 2,083,350 193,450 10.24%
Police 5,560,750 6,036,100 475,350 8.55%
Fire 3,952,300 4,128,600 176,300 4.46%
Public Works 3,663,800 3,870,600 206,800 5.64%
Parks 4,334,000 4,606,238 272,238 6.28%
Water & Sewer 7,624,020 7,955,400 331,380 4.35%
Solid Waste 1,946,550 1,945,450 (1,100) -0.06%
Total Operating Budget $30,791,570 $32,521,088 $1,729,518 5.62%
City of West University Place, Texas
2022 Adopted vs. 2023 Adopted Budget
Operating Department Expenditures Comparison
4
West University Place 2023 Budget
September 26, 2022
This budget also provides continued support to West U area youth sports (such as Little League
baseball, softball, soccer, and swimming). The support for baseball, softball, and soccer consists
of up to $100,000 in reimbursements for the maintenance of fields in West U, in addition to
approximately $25,000 of in-kind support through field use, water, electricity, solid waste, and
room rentals. The support for 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.
Water & Sewer Fund
In 2022, the City completed a Water & Sewer Rate Study, which recommended a 6% increase in
water rates and a 3% increase in wastewater rates in 2023.
In addition, this budget plans for a $150,000 increase over projections 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.
Solid Waste Fund
This budget includes a 3.5% increase in solid waste fees. In addition, due to a market shift with
recyclables, the City was able to reduce its recyclable disposal cost by $120,000.
CAPITAL IMPROVEMENT PROGRAM
This budget continues to fund the Five-Year Capital Improvement Program, along with noncapital
expenditures, to maintain and update infrastructure and operational systems throughout the city.
In addition, as West U approaches its centennial anniversary, the City continues to plan for the
future, and has embarked on a Foundation for the Future campaign in coordination with the CIP.
The 2023 CIP budget is approximately $35.9 million, with the entire five-year program through
2027 estimated to be $192.1 million. Approximately 87% of this cost is anticipated to be funded
through municipal bonds.
This CIP reflects the needs and priorities of both the West U community and the City organization,
with approximately 24% of the Five-Year CIP devoted to water/sewer projects, and a further 50%
related to drainage.
Notable projects for 2023 include:
•Beginning construction on the Eastside Street and Drainage Improvements project
•Implementing new Enterprise Resource Planning and Utility Billing systems
•Starting construction on a new Public Works maintenance facility
•Planning the preliminary design of a civic campus that will house a new Community
Building, Library, and Senior Center
•Providing improvements to Wier Park
•Continuing sidewalk and roadway repairs and replacements
•Replacing aging water lines
•Finishing painting and maintenance work on the Wakeforest elevated and ground storage
tanks
5
West University Place 2023 Budget
September 26, 2022
SUMMARY
This budget:
•Implements the priorities and goals identified by City Council
•Lowers the adopted tax rate for the fourth year in a row
•Prioritizes public safety, strengthening our residential character
•Adds a new position in Communications mid-year
•Continues funding for the Capital Improvement Program
•Preserves healthy City reserves in order to maintain our financial standing and AAA bond
rating
•Maintains a financially sound City, and avoids budget or accounting procedures that would
balance the current 2023 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 2, the Public Hearing
on September 19, and the final Council Meeting adopting this budget on September 26. Your
guidance, vision, and goals 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 Marie Kalka and her department, who spent months preparing a 2023 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 live and work.
Respectfully submitted,
David J. Beach
City Manager
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
approximately 15,000 people, whose working
inhabitants are employed throughout the Houston
metropolitan area. 1,322
17,074
13,317 12,920
14,787 14,955
-
5,000
10,000
15,000
20,000
1930 1950 1970 1990 2010 2020
7
Established
January 2, 1924
Government
14,955
Source: United States Census; 2020
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; 2020
Harris County Tax Assessors-Collector's Record
Brixmor West U Marketplace LLC Southwestern Bell Centerpoint Energy Inc.2715 Bissonnet LLC Retail Fund I Houston Rice
Location
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 8.1% persons under the age of 5, 31.7%
under the age of 18, and 15.8% over the age of 65.
Education
The area's strong educational background, its proximity to Rice University, and the fact that
91.3% 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 2020 was $250,000+. The
mean household income in 2020 was $363,905.
Economy
The City of West University Place's location allows for a remarkable diversity of trades and industries.
Principal Property Taxpayers
Southwestern Bell West University Elementary City of West University Place
Principal Employers
9
Recognition
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."
In 2011, West University Place received multiple accolades from rating entities:
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 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 37 consecutive years and received the
first budget award in 2022.
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.
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
Jennifer Maxwell
Marie Kalka
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
POLICE
ADMINISTRATION
MAYOR &
CITY COUNCIL
CITY ATTORNEY
PUBLIC WORKS
FIRE
FINANCE
PARKS & RECREATION
CITY MANAGER
13
2020 2021 2022 2023
General Fund
Administration 6 7 7 8
Finance 6 6 6 6
Police 38 38 39 39
Fire 23 23 23 23
Public Works 19 20 20 20
Parks & Recreation 12 12 12 12
Total General Fund 104 106 107 108
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 128 130 131 132
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 of West University Parks Donation Fund
205 Truancy Prevention Fund
Capital Projects Funds 206 Municipal Jury Fund
301 Capital Projects Fund 207 Court Technology Fund
302 2022 General Certificates of Obligation Fund 208 Tree Replacement Fund
304 Capital Reserve Fund 209 Court Building Security Fund
325 Transportation Improvement Fund 213 METRO General Mobility Fund
333 2019 Certificate of Obligation 215 Police State Forfeited Property Fund
216 Police Federal Forfeited Property Fund
217 Police Training Fund
219 Fire Training Fund
221 Good Neighbor 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
341 2022 W/S Certificates of Obligation 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
Police Federal Forfeited Property
Fund X
Police Training Fund X
Fire Training Fund X
Good Neighbor Fund X
Vehicle Replacement Fund X X X
Technology Management Fund X X X X
Asset Replacement Fund X X X X
Employee Benefits Fund X X X X
Human Resources Services Fund X X 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 work load 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 comparisons and trends are very useful,
current data and trends sometimes take precedence over prior year trends. As a result, over the years this
method has resulted in 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 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). Expenditure 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.
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.
17
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 line-item budgeting. Supplemental requests for service enhancements
and capital needs are requested and justified separately. Upon completion of the requested 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 for the proposed budget.
Departments prepare the revenue budget with input from Finance, where needed, and subsequent review
by appropriate departments and the City Manager. Property tax revenue is budgeted using data provided
in the certified estimated or certified tax rolls received from Harris Central 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.
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
18
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 that cannot be absorbed within the requesting department budget.
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 up to $50,000. The City Council must approve any budget amendments that increase or decrease the
appropriation for any fund and any transfers over $50,000.
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 6,873,471$ 16,381,103$ 3,872,440$ 2,668,540$ 22,922,083$ 22,910,238$ 6,885,316$
Debt Service Fund 2,898,219 6,209,239 - 711,400 6,920,639 8,781,336 1,037,522
Water and Sewer Fund 1,289,145 - 8,700,000 136,000 8,836,000 7,955,400 2,169,745
Solid Waste Fund 569,626 - 1,907,100 7,400 1,914,500 1,945,450 538,676
Capital Project Fund*661,728 - -3,247,683 3,247,683 3,827,883 81,528
2022 General CO Fund*24,205,760 - -5,380,000 5,380,000 29,585,760 -
Capital Reserve Fund*9,985,249 - -87,000 87,000 3,240,383 6,831,866
Transportation Improvement Fund*8,275,314 - -1,443,000 1,443,000 6,232,482 3,485,832
2019 CO Fund*249,713 - -3,900 3,900 - 253,613
Water and Sewer Capital Fund*2,116,256 - -933,500 933,500 2,491,205 558,551
2022 W/S CO Fund*22,203,648 - -- - 22,203,648 -
Vehicle Replacement Fund 2,895,459 - -792,500 792,500 810,500 2,877,459
Technology Management Fund 559,574 - -2,134,100 2,134,100 2,128,300 565,374
Asset Replacement Fund 3,807,079 - -938,900 938,900 768,000 3,977,979
Employee Benefit Fund 1,227,799 - -2,360,000 2,360,000 2,355,000 1,232,799
Human Resources Services Fund 548,124 - -234,600 234,600 304,350 478,374
Parks Fund 100,847 - -40,900 40,900 20,000 121,747
Friends of West U Parks Fund 2,531 - -440,000 440,000 440,000 2,531
Truancy Prevention Fund 12,941 - -6,600 6,600 - 19,541
Municipal Jury Fund 463 - -400 400 - 863
Court Technology Fund 28,677 - -10,200 10,200 4,500 34,377
Tree Replacement Fund 335,395 - -43,300 43,300 50,000 328,695
Court Security Fund 57,377 - -10,500 10,500 9,500 58,377
METRO Fund 266,746 - -702,500 702,500 815,000 154,246
Police State Forfeited Property Fund 34,668 - -300 300 - 34,968
Police Federal Forfeited Property Fund 10,714 - -200 200 - 10,914
Police Training Fund 34,392 - -2,800 2,800 - 37,192
Fire Training Fund 15,836 - -300 300 - 16,136
Good Neighbor Fund 3,147 - -- - 2,500 647
Total All Funds 89,269,900$ 22,590,342$ 14,479,540$ 22,336,523$ 59,406,405$ 116,881,435$ 31,794,868$
*includes 2022 expenditure carryovers to tie out fund balance.
2023 Combined Summary of Revenues, Expenditures and Fund Balance/Retained Earnings
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON
Revenue Sources
22
2022 2023
Amount of
Increase
(Decrease)
Percent of
Increase
(Decrease)
Governmental Fund Types:
General Fund 21,506,000$ 22,910,238$ 1,404,238$ 6.53%
Debt Service Fund 6,304,950 8,781,336 2,476,386 39.28%
Total 27,810,950 31,691,574 3,880,624 13.95%
Enterprise Fund Types:
Water & Sewer Fund 7,624,020 7,955,400 331,380 4.35%
Solid Waste Management Fund 1,946,550 1,945,450 (1,100) -0.06%
Total 9,570,570 9,900,850 330,280 3.45%
Internal Service Fund Types:
Employee Benefit Fund 2,242,350 2,355,000 112,650 5.02%
Human Resources Services Fund 306,500 304,350 (2,150) -0.70%
Asset Replacement Fund 458,800 768,000 309,200 67.39%
Vehicle Replacement Fund 658,000 810,500 152,500 23.18%
Technology Management Fund 1,938,500 2,128,300 189,800 9.79%
Total 5,604,150 6,366,150 762,000 13.60%
TOTAL ALL FUND TYPES 42,985,670$ 47,958,574$ 4,972,904$ 11.57%
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY EXPENDITURES COMPARISON
Comparison of 2022 Budget to 2023 Budget
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
2022 2023
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
$25,000,000
2022
2023
23
General Fund
Debt Service
Fund
Water & Sewer
Fund
Solid Waste
Fund
Capital Project
Funds*Total
Revenues
Property Tax 14,080,103$ 6,209,239$ -$ -$ -$ 20,289,342$
Other Taxes 2,301,000 - - - - 2,301,000
Licenses, Permits & Fees 833,500 - - - - 833,500
Charges for Services 3,038,940 - 8,700,000 1,907,100 - 13,646,040
Fines & Forfeitures 207,500 - -- - 207,500
Other Revenue 724,240 46,400 136,000 7,400 5,594,700 6,508,740
Transfers 1,736,800 665,000 - - 5,500,383 7,902,183
Total Revenues 22,922,083$ 6,920,639$ 8,836,000$ 1,914,500$ 11,095,083$ 51,688,305$
Expenditures
Personnel 14,229,688$ -$ 1,217,300$ 565,100$ -$ 16,012,088$
Operating 5,457,450 - 3,858,100 772,450 - 10,088,000
Capital 93,000 - 60,000 8,000 35,482,383 35,643,383
Transfers 3,130,100 - 2,150,000 599,900 3,240,383 9,120,383
Debt Service - 8,781,336 670,000 - - 9,451,336
Total Expenditures 22,910,238$ 8,781,336$ 7,955,400$ 1,945,450$ 38,722,766$ 80,315,190$
* Includes all capital funds
CITY OF WEST UNIVERSITY PLACE, TEXAS
BUDGET SUMMARY COMPARISON MAJOR FUNDS
2023 BUDGET AT A GLANCE
Personnel
19.9%
Operating
12.6%
Capital
44.4%
Transfers
11.4%
Debt Service
11.8%
2023 EXPENDITURES -GENERAL, DEBT
SERVICE, WATER & SEWER, SOLID WASTE
AND CAPITAL PROJECT FUNDS
Property Tax
39.3%
Other Taxes
4.5%
Licenses, Permits
& Fees
1.6%
Charges for
Services
26.4%
Fines &
Forfeitures
0.4%
Other Revenue
12.6%
Transfers
15.3%
2023 REVENUES -GENERAL, DEBT SERVICE,
WATER & SEWER, SOLID WASTE AND
CAPITAL PROJECT FUNDS
24
Actual Actual Budget Estimated Adopted
2020 2021 2022 2022 2023
Governmental Funds
General Fund 20,478,492$ 21,687,382$ 21,675,600$ 22,768,810$ 22,922,083$
Debt Service Fund 21,014,031 7,240,345 6,327,637 8,267,280 6,920,639
Enterprise Funds
Water and Sewer Fund 8,602,500 7,671,910 8,228,500 8,220,600 8,836,000
Solid Waste Fund 1,819,790 1,809,917 1,870,100 1,862,800 1,914,500
Special Revenue Funds
Parks Donation Fund 7,599 63,806 35,100 35,700 40,900
Friends of West University Parks Fund 579,730 215,001 187,500 200,660 440,000
Truancy Prevention Fund 2,389 4,453 3,100 6,100 6,600
Municipal Jury Fund 48 91 100 325 400
Court Technology Fund 3,639 4,136 5,000 9,100 10,200
Tree Replacement Fund 47,092 46,045 50,500 32,300 43,300
Court Security Fund 3,991 4,854 4,100 9,600 10,500
METRO Fund 679,217 734,182 675,100 731,600 702,500
Police State Forfeited Property Fund 4,282 2,147 100 200 300
Police Federal Forfeited Property Fund - 15,314 - 8,400 200
Police Training Fund 2,820 2,387 2,550 2,800 2,800
Fire Training Fund 158 160 - 13,320 300
Good Neighbor Fund - 3 - --
Internal Service Funds
Vehicle Replacement Fund 718,655 678,508 682,000 713,300 792,500
Technology Management Fund 1,683,903 1,946,510 1,928,800 1,931,700 2,134,100
Asset Replacement Fund 704,528 696,515 736,400 744,800 938,900
Employee Benefits Fund 1,970,354 1,815,823 2,220,150 2,029,100 2,360,000
Human Resources Services Fund 252,440 679,511 250,100 253,100 234,600
Capital Projects Funds
Capital Project Fund 10,791 300,322 710,300 715,000 3,247,683
2022 General Certificates of Obligation Fund - - - 25,120,000 5,380,000
Captial Reserve Fund - 4,502,532 1,933,000 6,192,716 87,000
Transportation Improvement Fund 29,141,762 580,443 1,280,000 1,326,200 1,443,000
2019 Certificate of Obligation Fund 19,036 1,358 - 2,700 3,900
Water & Sewer Capital Projects Fund 910,701 2,701,666 21,653,000 922,600 933,500
2022 W/S Certificates of Obligation Fund - - - 22,440,000 -
TOTAL 88,657,947$ 53,405,318$ 70,458,737$ 104,560,811$ 59,406,405$
CITY OF WEST UNIVERSITY PLACE, TEXAS
REVENUE BUDGET SUMMARY
25
Actual Actual Budget Estimated Adopted
2020 2021 2022 2022 2023
Governmental Funds
General Fund 17,929,221$ 24,511,478$ 21,506,000$ 25,442,910$ 22,910,238$
Debt Service Fund 20,369,091 7,867,338 6,304,950 6,303,429 8,781,336
Enterprise Funds
Water and Sewer Fund 7,727,786 8,916,792 7,624,020 7,278,600 7,955,400
Solid Waste Fund 1,836,729 1,699,785 1,946,550 1,831,170 1,945,450
Special Revenue Funds
Parks Donation Fund 34,887 30,119 40,000 40,200 20,000
Friends of West University Parks Fund 579,730 217,967 187,500 187,500 440,000
Truancy Prevention Fund - - - - -
Municipal Jury Fund - - - - -
Court Technology Fund 6,430 1,254 4,500 3,100 4,500
Tree Replacement Fund - - - 50,000 50,000
Court Security Fund 5,788 - 9,500 1,900 9,500
METRO Fund 550,000 575,000 925,000 925,000 815,000
Police State Forfeited Property Fund - - - - -
Police Federal Forfeited Property Fund - - - 13,000 -
Police Training Fund - - - - -
Fire Training Fund 2,220 1,328 - 12,604 -
Good Neighbor Fund - 1,003 2,500 - 2,500
Internal Service Funds
Vehicle Replacement Fund 233,046 935,007 658,000 901,000 810,500
Technology Management Fund 1,417,861 1,821,128 1,938,500 1,870,150 2,128,300
Asset Replacement Fund 166,723 276,860 458,800 458,800 768,000
Employee Benefits Fund 1,883,722 2,295,926 2,242,350 2,039,300 2,355,000
Human Resources Services Fund 171,106 280,621 306,500 185,200 304,350
Capital Projects Funds
Capital Project Fund 329,692 211,421 835,000 556,172 3,240,383
2022 General Certificates of Obligation Fund - - - 914,240 27,417,000
Captial Reserve Fund 6,968 - 710,000 710,000 3,240,383
Transportation Improvement Fund 1,267,709 20,289,783 10,063,799 1,534,760 815,000
2019 Certificate of Obligation Fund 1,606,761 2,191,798 - 207,119 -
Water & Sewer Capital Projects Fund 1,429,842 1,312,174 24,280,000 2,173,729 920,000
2022 W/S Certificates of Obligation Fund - - - 236,352 3,090,000
TOTAL 57,555,310$ 73,436,780$ 80,043,469$ 53,876,235$ 88,022,840$
CITY OF WEST UNIVERSITY PLACE, TEXAS
EXPENDITURE BUDGET SUMMARY
26
Levy Rate
per $100
Monthly
Cost*
Levy Rate
per $100
Monthly
Cost*
Maintenance & Operations $0.193797 $206.02 $0.192669 $217.13 $11.11
Debt Service $0.084725 $90.07 $0.084733 $95.49 $5.42
Total $0.278522 $296.08 $0.277402 $312.62 $16.54
Average Residential Taxable
Value
* Based on Average Residential Taxable Value
Tax Year
2021
Tax Year
2022
Tax Year
2022
@ Actual
Rate
@ No-New-
Revenue
(NNR) Rate
@ Adopted
Rate
$1,275,061 $1,352,336 $1,352,336
0.27852 0.26740 0.27740
$3,551.33 $3,616.16 $3,751.41
$295.94 $301.35 $312.62
2022
Adopted vs.
2022 NNR
2022 NNR vs.
2021 Actual
2022
Adopted vs.
2021 Actual
$77,275 $77,275
Tax Increase (Decrease) from Value $0.00 $206.63 $214.36
Tax Increase (Decrease) from Rate $135.25 -$141.80 -$14.28
$135.25 $64.83 $200.09
$11.27 $5.40 $16.67
1.83%5.63%
$1,275,655 $1,352,336
Tax Year 2021 vs. 2022
Average Taxpayer Annual Tax Increase (Decrease)
Increase (Decrease) per month
% Increase (Decrease) YTY
Average Residential Property Tax Impact
Average Taxable Value - Residential
Tax Rate per $100 Assessed Value
Average Annual Tax
Average Monthly Tax
Value Increase (Decrease)
Comparison of Property Taxes
Monthly
Increase/
(Decrease)
Tax Year 2021 Tax Year 2022
Tax Year 2021 vs. 2022
27
THIS PAGE INTENTIONALLY BLANK
28
FIVE-YEAR FINANCIAL FORECAST
FISCAL YEARS 2023 - 2027
Introduction
The Financial Forecast provides a forward-looking view of the General Fund, Water & Sewer Fund, Solid
Waste Fund, and Debt Service Fund operating budgets allowing City officials and others to evaluate the
long-term sustainability of the operating budgets. It also provides a starting point for future decision-
making regarding the budget by identifying the balance between potential spending needs and the
projected revenue outlook. This long-range outlook provides a key tool for financial planning. The
Financial Forecast is updated at least annually, but sometimes more often as revenues and spending
outlook become clearer. The City uses the Financial Forecast as a tool to:
•Identify preliminary spending priorities for future years
•Identify necessary expenditure adjustments for future years
•Ensure both additions and reductions to the budget are sustainable
•Maintain options to deal with contingencies
•Anticipate factors affecting revenues and service needs
The following Financial Forecasts of the General Fund, Water & Sewer Fund, Solid Waste Fund and Debt
Service Fund project the revenues, expenditures, and fund balances for fiscal years 2024 through 2027.
These projections are based upon a series of assumptions about economic conditions, future spending
scenarios, and other relevant variables, and do not reflect actions the City will take during this period to
close the projected gaps. It sets the stage to identify disparity between future recurring revenues and
expenditures to allow time for development of strategies to align financial capacity with long-term
service objectives.
Forecast Methodology
As part of the formulation of these forecasts, the forecast methodology includes estimating the future
values of revenues and expenditures. The forecast provides an estimate of how much revenue will be
needed/required in order to meet expenditures and reserve and bond coverage requirements over the
forecast period. The value of forecasts is in estimating whether, given assumptions about financial
policies and economic trends, the City will have sufficient resources to meet the resource requirements
of ongoing, planned or mandated programs. In the City’s forecasts, there are a mixture of
methodologies, including historical and factual information, knowledge of anticipated events, and
judgment. The methodologies incorporate information gathered on anticipated population growth and
building permits. Anticipated sales tax from retail sales, anticipated valuations, and other variables were
identified to try to minimize the risk of overstating or understating revenue. Much like revenue, the
expenditure projections for the General Fund, Water & Sewer Fund and Solid Waste Fund are based on
historical trends, anticipated events, assumptions about the future, and other judgments staff deemed
appropriate. The City may attempt to enact some controls to prevent the anticipated growth of
operating expenses, but such controls are not assumed in the plan. The Debt Service Fund expenditure
forecast is based upon current debt service payments, as well as anticipated debt from new debt
issuances based on the City’s Five-Year CIP. General Fund and Debt Service revenues are dependent on
the net assessed property valuation assumptions.
29
Analysis
General Fund
For all years presented in the financial forecast, the General Fund is structurally balanced, and the
ending projected unassigned fund balance exceeds our fund balance reserve requirement of 20% of
estimated operating and maintenance expenditures. Historically the forecast is direr than reality as we
typically have annual budget savings resulting in fewer incurred expenditures than forecast. This often
provides us more flexibility for funding non-recurring expenditures than the levels we forecast.
Water & Sewer Fund
While fiscal years 2024 and 2025 for the Water & Sewer Fund are structurally balanced, the current
model has 2026 and 2027 falling short of our 10% of estimated operating and maintenance expenditures
reserve requirement. The majority of the out year increases are due to increase in debt service from the
investment in critical water & sewer capital infrastructure. As the City progresses toward the out year
projections, projects, project costs and fees will be refined to ensure sufficient working capital to meet
the working capital reserve requirements. In addition, historically the forecast is direr than reality as we
typically have annual budget savings resulting in fewer incurred expenditures than forecast.
Solid Waste Fund
For all years presented in the financial forecast, the Solid Waste Fund is structurally balanced, based on
current and the ending projected unassigned fund balance exceeds our working capital reserve
requirement of 10% of estimated operating and maintenance expenditures. Historically the forecast is
direr than reality as we typically have annual budget savings resulting in fewer incurred expenditures
than forecast.
Debt Service Fund
The debt service fund is slightly structurally imbalanced in the years presented, resulting from using a
more conservative collection rate as well as conservative earnings on investments. We have ample fund
balance to absorb the minor imbalance and we can manage the tax revenue in future years if the
imbalance is greater than expected. All years except 2027 are projected to meet the fund balance
reserve requirement of 10% of annual debt service requirements. As the City progresses toward the out
year projections, projects and project costs will be refined to ensure sufficient fund balance to meet the
fund balance reserve requirements. All years are projected to end with at least $0.9 million of fund
balance.
Conclusion
The proposed forecasts are conservative and only include developments that are anticipated based on
current knowledge. This forecast will be updated annually or sooner if any new developments
significantly impact revenue or expenditures are identified as “concrete”, or likely to happen. There are
external factors outside of the City, such as the legislature, economy, potential grant funding, and
weather, that could impact the forecast and the City, despite having a prudent financial plan in place.
Our objective is to provide City Council and management a prudent financial plan in order to make
decisions to benefit our current and future residents.
30
GENERAL FUND REVENUE 2024 2025 2026 2027
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 %3%3%3%3%
Charges for Services %3%3%3%3%
Fines and Forfeitures %20%10%5%3%
Earnings on Investments %10%5%5%5%
Other Revenue %0%0%0%0%
Transfers In %0%0%0%0%
EXPENSES
Inflation Rate 3.00%3.00%3.00%3.00%
Cloud based ERP system 75,000$ 77,250 79,568 81,955
Total Additional Costs 75,000$ 77,250$ 79,568$ 81,955$
WATER & SEWER FUND REVENUE 2024 2025 2026 2027
Water Service %6%7%7%7%
Sewer Service %3%3%3%3%
Penalties %0%0%0%0%
Connection Fee %0%0%0%0%
Earnings on Investments %10%5%5%5%
Miscellaneous %0%0%0%0%
EXPENSES
Inflation Rate 3%3%3%3%
None
Total Additional Costs
SOLID WASTE FUND REVENUE 2024 2025 2026 2027
Solid Waste Collection %3.5%3.5%3.5%3.5%
Solid Waste Special Collection %3%3%3%3%
Sale of Recyclables %0%0%0%0%
Earnings on Investments %10%5%5%5%
Miscellaneous %0%0%0%0%
EXPENSES
Inflation Rate 3%3%3%3%
None
ISSUANCE SERIES 2024 2025 2026 2027
Issuance Amount 39,077,890$ 36,420,000$ 44,880,000$ 12,565,000$
Interest Rate 4.75%5.00%5.00%5.00%
Allocation to Water & Sewer Fund 39%15%6%68%
Bond Term in Years 25 25 25 25
DEBT SERVICE FUND ASSUMPTIONS
FIVE-YEAR FORECAST ASSUMPTIONS
Additional Operating Costs - Solid Waste Fund
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
31
GENERAL FUND
FIVE-YEAR FORECAST
Actual Actual Estimated Budget
2020 2021 2022 2023
REVENUES
Ad Valorem Taxes 12,307,661 12,947,028 13,534,300 14,080,103$
Sales Taxes 1,358,237 1,468,046 1,460,000 1,400,000$
Franchise Taxes 908,388 934,635 908,800 890,000$
Other Taxes 8,382 12,191 12,700 11,000$
TOTAL TAXES 14,582,667$ 15,361,899$ 15,915,800$ 16,381,103$
Permits, Licenses And Fees 648,153 829,650 987,700 833,500
Charges for Services 1,953,402 3,035,642 3,252,335 3,038,940
Fines and Forfeitures 110,579 113,748 214,800 207,500
Investment Earnings 102,657 6,682 97,800 144,300
Other Revenue 1,340,343 612,558 652,175 579,940
Transfers In 1,740,691 1,727,202 1,648,200 1,736,800
TOTAL REVENUES 20,478,492$ 21,687,382$ 22,768,810$ 22,922,083$
EXPENDITURES BY DEPARTMENT
Administration 1,278,449 1,553,770 1,737,050 1,895,350
Finance 1,600,284 1,723,276 1,853,075 2,083,350
Police 4,737,561 4,980,948 5,753,600 6,036,100
Fire 3,710,437 3,720,701 3,859,100 4,128,600
Public Works 3,277,667 3,465,769 3,589,700 3,870,600
Parks & Recreation 3,041,222 3,760,014 4,165,385 4,606,238
Transfers Out 283,600 5,307,000 4,485,000 290,000
TOTAL EXPENDITURES 17,929,221$ 24,511,478$ 25,442,910$ 22,910,238$
NET REVENUES (EXPENDITURES)2,549,271 (2,824,096)$ (2,674,100)$ 11,845$
BEGINNING FUND BALANCE 9,822,396 12,371,667 9,547,571 6,873,471
ENDING FUND BALANCE 12,371,667$ 9,547,571$ 6,873,471$ 6,885,316$
ASSIGNED*203,000 211,000 219,000 228,000
RESTRICTED**332,455 372,371 392,371 412,371
UNASSIGNED FUND BALANCE 11,836,212$ 8,964,200$ 6,262,100$ 6,244,945$
* Assigned for City Manager's Contract
** Restricted for PEG fees
Minimum Unassigned Fund Balance 3,585,844$ 4,902,296$ 5,088,582$ 4,582,048$
Over/(Under) Minimum 8,250,368$ 4,061,904$ 1,173,518$ 1,662,897$
$-
$5.00
$10.00
$15.00
2020 2021 2022 2023 2024 2025 2026 2027
General Fund - Unassigned Fund Balance
General Fund - Reserve Requirement
32
2024 2025 2026 2027
REVENUES
Ad Valorem Taxes 14,680,103$ 15,280,103$ 15,880,103$ 16,480,103$
Sales Taxes 1,400,000 1,400,000 1,400,000 1,400,000
Franchise Taxes 890,000 890,000 890,000 890,000
Other Taxes 11,000 11,000 11,000 11,000
TOTAL TAXES 16,981,103$ 17,581,103$ 18,181,103$ 18,781,103$
Permits, Licenses And Fees 858,505 884,260 910,788 938,112
Charges for Services 3,130,108 3,224,011 3,320,732 3,420,354
Fines and Forfeitures 249,000 273,900 287,595 296,223
Investment Earnings 158,730 166,667 175,000 183,750
Other Revenue 579,940 579,940 579,940 579,940
Transfers In 1,736,800 1,736,800 1,736,800 1,736,800
TOTAL REVENUES 23,694,186$ 24,446,681$ 25,191,958$ 25,936,281$
EXPENDITURES BY DEPARTMENT
Administration 1,952,211 2,010,777 2,071,100 2,133,233
Finance 2,145,851 2,210,226 2,276,533 2,344,829
Police 6,217,183 6,403,698 6,595,809 6,793,684
Fire 4,252,458 4,380,032 4,511,433 4,646,776
Public Works 3,986,718 4,106,320 4,229,509 4,356,394
Parks & Recreation 4,744,425 4,886,758 5,033,361 5,184,361
Transfers Out 298,700 307,661 316,891 326,398
TOTAL EXPENDITURES 23,597,545$ 24,305,471$ 25,034,636$ 25,785,675$
NET REVENUES (EXPENDITURES)96,641$ 141,210$ 157,322$ 150,606$
BEGINNING FUND BALANCE 6,885,316$ 6,981,957$ 7,123,167$ 7,280,489$
ENDING FUND BALANCE 6,981,957$ 7,123,167$ 7,280,489$ 7,431,095$
ASSIGNED*236,000 244,000 252,000 260,000
RESTRICTED**432,371 452,371 472,371 492,371
UNASSIGNED FUND BALANCE 6,313,586$ 6,426,796$ 6,556,118$ 6,678,724$
* Assigned for City Manager's Contract
** Restricted for PEG fees
Minimum Unassigned Fund Balance 4,719,509$ 4,861,094$ 5,006,927$ 5,157,135$
Over/(Under) Minimum 1,594,077$ 1,565,701$ 1,549,191$ 1,521,589$
Forecast
$17
$18
$19
$20
$21
$22
$23
$24
$25
$26
$27
2020 2021 2022 2023 2024 2025 2026 2027Millions
General Fund Revenues General Fund Expenditures
33
DEBT SERVICE FUND
5-YEAR FORECAST
Actual Actual Estimated Budget
2020 2021 2022 2023
REVENUES
Current Year Property Taxes 7,667,034$ 6,772,312$ 5,876,000$ 6,159,239$
Prior Year Property Taxes 56,848 42,640 50,000 50,000
Penalty and Interest 31,427 36,471 35,000 32,000
Earnings on Investments 10,332 902 9,800 14,400
Transfer from 2019 Cert of Obligation Fund 688,079 - - -
Transfer from Water & Sewer Fund 1,184,183 388,020 367,700 665,000
General Obligation Bond Proceeds 11,376,128 - - -
Certificates of Obligation Proceeds - - 1,928,780 -
TOTAL REVENUE 21,014,031$ 7,240,345$ 8,267,280$ 6,920,639$
EXPENDITURES
Bond Principal 8,060,000$ 6,496,435$ 4,885,000$ 5,475,000$
Interest on Bonds 930,783 1,364,103 1,411,629 3,207,475
Fiscal Agent Fees 2,250 3,300 3,300 3,300
Issuance Costs 111,602 3,500 3,500 95,561
Payment to Refunded Bond Escrow 11,264,456 - - -
TOTAL EXPENDITURES 20,369,091$ 7,867,338$ 6,303,429$ 8,781,336$
NET REVENUES (EXPENDITURES)644,940$ (626,993)$ 1,963,851$ (1,860,697)$
BEGINNING WORKING CAPITAL 916,421 1,561,361 934,368 2,898,219
ENDING WORKING CAPITAL 1,561,361$ 934,368$ 2,898,219$ 1,037,522$
10% of Debt Service Requirement 899,078 786,054 629,663 868,248
Fund Balance Over(Under) Requirement 662,282 148,314 2,268,556 169,275
34
2024 2025 2026 2027
REVENUES
Current Year Property Taxes 3,248,144$ 3,780,154$ 5,699,650$ 7,282,242$
Prior Year Property Taxes 50,000 50,000 50,000 50,000
Penalty and Interest 32,000 32,000 32,000 32,000
Earnings on Investments 15,840 16,632 17,464 18,337
Transfer from 2019 Cert of Obligation Fund - - - -
Transfer from Water & Sewer Fund 1,804,077 2,710,315 3,054,700 3,346,956
General Obligation Bond Proceeds - - - -
Certificates of Obligation Proceeds - - -
TOTAL REVENUE 5,150,061$ 6,589,101$ 8,853,814$ 10,729,535$
EXPENDITURES
Bond Principal 2,200,000$ 1,895,000$ 2,300,000$ 2,590,000$
Interest on Bonds 2,852,221 4,595,469 6,454,350 8,039,198
Fiscal Agent Fees 4,000 5,000 6,000 7,500
Issuance Costs 120,000 120,000 120,000 120,000
Payment to Refunded Bond Escrow - - - -
TOTAL EXPENDITURES 5,176,221$ 6,615,469$ 8,880,350$ 10,756,698$
NET REVENUES (EXPENDITURES)(26,160)$ (26,368)$ (26,536)$ (27,163)$
BEGINNING WORKING CAPITAL 1,037,522 1,011,362 984,994 958,458
ENDING WORKING CAPITAL 1,011,362$ 984,994$ 958,458$ 931,294$
10% of Debt Service Requirement 505,222 649,047 875,435 1,062,920
Fund Balance Over(Under) Requirement 506,140 335,947 83,023 (131,625)
Forecast
35
WATER AND SEWER FUND
5-YEAR FORECAST
Actual Actual Estimated Budget
2020 2021 2022 2023
REVENUES
FEMA Reimbursement -$ 31,670$ -$ -$
Water Service 5,205,754 4,520,193 4,929,000 5,400,000
Sewer Service 3,288,263 2,935,835 3,140,000 3,300,000
Penalties 32,276 48,516 51,300 48,000
Connection Fee 68,650 84,700 87,600 80,000
Earnings on Investments 6,312 476 2,000 3,000
Miscellaneous 1,244 7,320 10,700 5,000
Transfer from Human Resource Services Fund - 43,199 - -
TOTAL REVENUE 8,602,500$ 7,671,910$ 8,220,600$ 8,836,000$
EXPENDITURES BY DEPARTMENT
Debt Service 1,202,796$ 395,002$ 372,700$ 670,000$
Finance 191,455 259,624 300,600 312,600
Public Works 4,183,535 4,206,410 4,455,300 4,822,800
Transfer to General Fund 1,250,000 1,250,000 1,250,000 1,250,000
Transfer to Asset Replacement Fund - 105,755 - -
Transfer to Water & Sewer Capital Projects 900,000 2,700,000 900,000 900,000
TOTAL EXPENDITURES 7,727,786$ 8,916,792$ 7,278,600$ 7,955,400$
NET REVENUES (EXPENDITURES)874,714$ (1,244,882)$ 942,000$ 880,600$
BEGINNING WORKING CAPITAL 717,313 1,592,027 347,145 1,289,145
ENDING WORKING CAPITAL 1,592,027$ 347,145$ 1,289,145$ 2,169,745$
Minimum Working Capital Requirement 772,779$ 891,679$ 727,860$ 795,540$
Working Capital Over/(Under)819,248$ (544,535)$ 561,285$ 1,374,205$
36
2024 2025 2026 2027
REVENUES
FEMA Reimbursement -$ -$ -$ -$
Water Service 5,724,000 6,124,680 6,553,408 7,012,146
Sewer Service 3,399,000 3,500,970 3,605,999 3,714,179
Penalties 48,000 48,000 48,000 48,000
Connection Fee 80,000 80,000 80,000 80,000
Earnings on Investments 3,300 3,465 3,638 3,820
Miscellaneous 5,000 5,000 5,000 5,000
Transfer from Human Resource Services Fund - - - -
TOTAL REVENUE 9,259,300$ 9,762,115$ 10,296,045$ 10,863,145$
EXPENDITURES BY DEPARTMENT
Debt Service 1,804,077$ 2,710,315$ 3,054,700$ 3,346,956$
Finance 270,478 278,592 286,950 295,559
Public Works 4,967,484 5,116,509 5,270,004 5,428,104
Transfer to General Fund 1,287,500 1,326,125 1,365,909 1,406,886
Transfer to Asset Replacement Fund - - - -
Transfer to Water & Sewer Capital Projects 900,000 900,000 900,000 900,000
TOTAL EXPENDITURES 9,229,539$ 10,331,540$ 10,877,563$ 11,377,505$
NET REVENUES (EXPENDITURES)29,761$ (569,425)$ (581,518)$ (514,359)$
BEGINNING WORKING CAPITAL 2,169,745 2,199,505 1,630,080 1,048,562
ENDING WORKING CAPITAL 2,199,505$ 1,630,080$ 1,048,562$ 534,203$
Minimum Working Capital Requirement 922,954$ 1,033,154$ 1,087,756$ 1,137,750$
Working Capital Over/(Under)1,276,552$ 596,926$ (39,194)$ (603,548)$
Forecast
37
SOLID WASTE FUND
5-YEAR FORECAST
Actual Actual Estimated Budget
2020 2021 2022 2023
REVENUES
FEMA Reimbursement -$ 2,051$ -$ -$
State Grant - - - -
Solid Waste Collection 1,813,147 1,797,489 1,847,000 1,906,600
Solid Waste Special Collection 650 (50) 500 500
Sale of Recyclables - 10,384 10,000 -
Earnings on Investments 5,252 294 4,500 6,600
Miscellaneous 741 (251) 800 800
TOTAL REVENUE 1,819,790$ 1,809,917$ 1,862,800$ 1,914,500$
EXPENDITURES BY DIVISION
City-Wide 2,902$ 1,911$ 500$ 500$
Curbside Solid Waste 898,445 900,767 1,051,100 1,113,600
Curbside Recycling 402,331 318,170 287,300 307,350
Curbside Green Waste Recycling 223,050 168,938 182,270 214,000
Transfer to General Fund 310,000 310,000 310,000 310,000
TOTAL EXPENDITURES 1,836,729$ 1,699,785$ 1,831,170$ 1,945,450$
NET REVENUES (EXPENDITURES)(16,938)$ 110,133$ 31,630$ (30,950)$
BEGINNING WORKING CAPITAL 444,802 427,864 537,996 569,626
ENDING WORKING CAPITAL 427,864$ 537,996$ 569,626$ 538,676$
Minimum Working Capital Requirement 183,673$ 169,978$ 183,117$ 194,545$
Working Capital Over/(Under)244,191$ 368,018$ 386,509$ 344,131$
38
2024 2025 2026 2027
REVENUES
FEMA Reimbursement -$ -$ -$ -$
State Grant - - - -
Solid Waste Collection 1,973,331 2,042,398 2,113,882 2,187,867
Solid Waste Special Collection 515 530 546 563
Sale of Recyclables - - - -
Earnings on Investments 7,260 7,623 8,004 8,404
Miscellaneous 800 800 800 800
TOTAL REVENUE 1,981,906$ 2,051,351$ 2,123,232$ 2,197,634$
EXPENDITURES BY DIVISION
City-Wide 500$ 500$ 500$ 500$
Curbside Solid Waste 1,147,008 1,181,418 1,216,861 1,253,367
Curbside Recycling 316,571 326,068 335,850 345,925
Curbside Green Waste Recycling 220,420 227,033 233,844 240,859
Transfer to General Fund 319,300 328,879 338,745 348,908
TOTAL EXPENDITURES 2,003,799$ 2,063,897$ 2,125,799$ 2,189,558$
NET REVENUES (EXPENDITURES)(21,893)$ (12,546)$ (2,567)$ 8,076$
BEGINNING WORKING CAPITAL 538,676 516,784 504,237 501,670
ENDING WORKING CAPITAL 516,784$ 504,237$ 501,670$ 509,746$
Minimum Working Capital Requirement 200,380$ 206,390$ 212,580$ 218,956$
Working Capital Over/(Under)316,404$ 297,848$ 289,090$ 290,790$
Forecast
39
THIS PAGE INTENTIONALLY BLANK
40
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.
2022 Estimated Revenue – The 2022 Budget projected a revenue total of $21.1 million, excluding
transfers to finance the General Fund’s services. Based on collections and data available through
September 1, 2022, revenues are estimated to total $22.8 million, 4.8% or $1.1 million above the
2022 budgeted amount. Parks and recreation fee categories are expected to be more than the
original budget projections by $279,235 and fines and forfeitures are expected to come in over
budget by $82,800. Additionally, earnings on investments revenue is projected to come in over
budget by $85,800, which is due to the increase in interest rates.
2022 Estimated Expenditures – The 2022 Budget appropriated $21.5 million, including transfers
out. Based on expenditures through September 1, 2022 and department estimates to complete the
year, the total actual expenditures are projected to be above the appropriated amount by $3.9
million or 18.3%. The increase was due to a transfer from the General Fund to the Capital Reserve
Fund totaling $4.2 million, which allows the City to utilize the General Fund excess unassigned
fund balance for future capital projects.
2022 Financial Position – The City of West University Place’s General Fund is projected to close
2022 in sound fiscal condition. The estimated ending fund balance available for appropriations in
2022 is $6.26 million. This amount represents 27.3% of the 2023 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 2022 exceeding that target by
approximately $1.17 million.
2023 Budgeted Revenues – The City’s General Fund revenues for fiscal year 2023 are projected to
increase 0.7% over 2022’s revenue budget. Total 2023 revenues are expected to be approximately
$22.92 million.
Revenues from ad valorem property taxes (current tax, delinquent tax and penalty and interest) will
increase by $545,803, a 4% increase. The ad valorem tax rate dedicated to maintenance and
operations increased 0.58% to $0.192669 per $100 of assessed value. Taxable value in West
University Place is estimated to increase $334.1 million or 4.81% to $7.28 billion. Values from
new construction are certified at $51.87 million. An additional estimate of $263 million for
property not yet certified by the appraisal district, is expected to be added to the certified appraisal
roll at a later date.
Revenue generated by the City’s one-cent sales tax is budgeted at $1.4 million a 7.7% increase
from 2022.
Franchise taxes are expected to provide approximately 3.9% of the City’s General Fund revenues,
budgeted at $0.89 million. Franchise fees are received for electricity, telephone, natural gas and
cable service provided to the residents of West University Place.
41
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 $20,000 from the 2022 Budget. Parks and recreation revenue items contained within
Charges for Services are expected to increase by $128,040 from the 2022 Budget. Other revenue
sources under Charges for Services are consistent with the 2022 Budget.
2023 Budgeted Expenditures – The 2023 Budget appropriates $22.9 million, up $1.4 million, or
6.53% from the 2022 General Fund’s $21.5 million budget. Personnel expenditures account for
60% of the increase in expenditures.
Included in the 2022 Budget are the following transfers:
Amount Transfer To Fund Purpose
$367,000 Vehicle Replacement
Fund
Provide cash basis funding for replacement vehicles.
($17,000 increase)
$1,927,300 Technology
Management Fund
Provide operating funds for the centralization and
management of city-wide technology needs.
($193,200 increase)
$545,800 Asset Replacement
Fund
Provide cash basis funding for the purchase of high dollar
equipment routinely used by the city. ($102,500 increase)
$0 Capital Project Fund Provide cash basis funding for capital projects related to the
City’s infrastructure.
$60,000 Employee Benefit
Fund
Provide operating funds for the centralization and
management of employee benefits. ($25,000 increase)
$230,000 Human Resources
Services Fund
Provides cash basis funding for non-insurance related
Human Resources expenditures. ($20,000 decrease)
Personnel costs, including benefits, will amount to $14.23 million, or 62.11% of the expenditure
budget, and a 6.17% increase compared to the corresponding 2022 budget. The City’s portion of
health and dental care benefit costs are projected to total $1.18 million, a 7.94% increase as
compared to the 2022 budget. Required contributions to the Texas Municipal Retirement System
(TMRS) are budgeted at $1.29 million, up approximately 5.17%. 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 12.88%. As of December 31, 2020, the most recent available
valuation, the City of West University Place is 91.17% funded.
The 2023 Budget for employee regular wages is $9.01 million, up 6.76% over the 2022 Budget.
The budget includes a 3.0% COLA and a 3.0% annual merit increase that an employee can earn on
their anniversary date. An additional 1.5%, for a total of 7.5%, can be earned by an employee for
exceptional performance.
42
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY DEPARTMENT
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
REVENUES:
Ad Valorem Taxes $ 12,307,661 $ 12,947,028 $ 13,526,000 $ 13,534,300 $ 14,080,103
Sales Taxes 1,358,237 1,468,046 1,300,000 1,460,000 1,400,000
Franchise Taxes 908,388 934,635 920,000 908,800 890,000
Other Taxes 8,382 12,191 10,000 12,700 11,000
Total Taxes 14,582,667$ 15,361,899$ 15,756,000$ 15,915,800$ 16,381,103$
Permits, Licenses And Fees 648,153 829,650 695,500 987,700 833,500
Charges for Services 1,953,402 3,035,642 2,888,500 3,252,335 3,038,940
Fines and Forfeitures 110,579 113,748 132,000 214,800 207,500
Earnings on Investments 102,657 6,682 12,000 97,800 144,300
Other Revenue 1,340,343 612,558 454,200 652,175 579,940
Transfers In 1,740,691 1,727,202 1,737,400 1,648,200 1,736,800
TOTAL REVENUES 20,478,492$ 21,687,382$ 21,675,600$ 22,768,810$ 22,922,083$
EXPENDITURES BY DEPARTMENT:
Administration $ 1,278,449 $ 1,553,770 $ 1,820,250 $ 1,737,050 $ 1,895,350
Finance 1,600,284 1,723,276 1,889,900 1,853,075 2,083,350
Police 4,737,561 4,980,948 5,560,750 5,753,600 6,036,100
Fire 3,710,437 3,720,701 3,952,300 3,859,100 4,128,600
Public Works 3,277,667 3,465,769 3,663,800 3,589,700 3,870,600
Parks & Recreation 3,041,222 3,760,014 4,334,000 4,165,385 4,606,238
Transfers Out 283,600 5,307,000 285,000 4,485,000 290,000
TOTAL EXPENDITURES 17,929,221$ 24,511,478$ 21,506,000$ 25,442,910$ 22,910,238$
NET REVENUES (EXPENDITURES)2,549,271$ (2,824,096)$ 169,600$ (2,674,100)$ 11,845$
BEGINNING FUND BALANCE 9,822,396 12,371,667 5,992,410 9,547,571 6,873,471
ENDING FUND BALANCE 12,371,667$ 9,547,571$ 6,162,010$ 6,873,471$ 6,885,316$
ASSIGNED*203,000 211,000 219,000 219,000 228,000
RESTRICTED**332,455 372,371 392,432 392,371 412,371
UNASSIGNED FUND BALANCE 11,836,212$ 8,964,200$ 5,550,578$ 6,262,100$ 6,244,945$
* Assigned for City Manager's Contract
** Restricted for PEG fees
Administration
8.3%
Finance
9.1%
Police
26.3%
Fire
18.0%
Public Works
16.9%
Parks & Recreation
20.1%
Transfers Out
1.3%
2023 GENERAL FUND EXPENDITURES BY
DEPARTMENT
43
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY ACCOUNT
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Ad Valorem Taxes 12,307,661$ 12,947,028$ 13,526,000$ 13,534,300$ 14,080,103$
Sales Taxes 1,358,237 1,468,046 1,300,000 1,460,000 1,400,000
Franchise Taxes 908,388 934,635 920,000 908,800 890,000
Other Taxes 8,382 12,191 10,000 12,700 11,000
TOTAL TAXES 14,582,667$ 15,361,899$ 15,756,000$ 15,915,800$ 16,381,103$
Permits, Licenses And Fees 648,153 829,650 695,500 987,700 833,500
Charges for Services 1,953,402 3,035,642 2,888,500 3,252,335 3,038,940
Fines and Forfeitures 110,579 113,748 132,000 214,800 207,500
Earnings on Investments 102,657 6,682 12,000 97,800 144,300
Other Revenue 1,340,343 612,558 454,200 652,175 579,940
Transfers In 1,740,691 1,727,202 1,737,400 1,648,200 1,736,800
TOTAL REVENUES 20,478,492$ 21,687,382$ 21,675,600$ 22,768,810$ 22,922,083$
Regular Wages $ 7,441,332 $ 7,971,221 $ 8,441,200 $ 8,266,300 $ 9,011,600
Part-Time Wages 509,779 588,486 781,000 708,200 848,415
On Call 19,479 19,656 24,500 22,715 24,100
Overtime 611,710 628,479 604,100 760,520 609,723
Longevity 51,684 54,014 60,700 56,375 55,000
Health & Dental 899,373 895,233 1,095,300 1,043,300 1,182,300
TMRS 1,086,603 1,157,454 1,224,500 1,220,500 1,287,800
FICA 636,157 682,899 736,200 726,600 788,000
Workers Compensation 146,753 86,271 90,550 89,950 108,150
Allowances 62,731 64,369 69,600 62,600 65,400
Retiree Benefits 94,400 98,300 98,800 98,800 84,500
Other Benefits 30,639 41,055 44,550 42,800 46,500
HSA Contribution 112,175 76,200 111,000 98,750 92,500
Employee Relations 18,126 25,467 20,900 19,600 25,700
Recruiting & Hiring - 41 - 200 -
PERSONNEL 11,720,940$ 12,389,144$ 13,402,900$ 13,217,210$ 14,229,688$
Office Supplies $ 38,835 $ 34,250 $ 42,500 $ 42,900 $ 42,000
Apprehension & Jailing 861 791 1,400 1,400 1,400
Operating Supplies 195,000 204,732 169,600 169,100 179,000
EMS Supplies - 32,882 30,000 30,000 35,000
Fuel 40,627 66,569 71,000 89,000 93,000
Emergency Generator Fuel 4,401 22,929 5,000 5,000 5,000
Treatment Chemicals 17,891 27,025 39,600 39,600 43,900
Emergency Management - - - - 5,000
Equipment Maintenance 85,958 102,811 135,600 145,100 162,500
Vehicle Maintenance 99,178 88,437 101,500 110,000 109,000
Building & Grounds Maintenance 65,674 78,054 88,700 88,700 94,600
Swimming Pool Maintenance 65,653 52,662 58,500 58,500 76,000
Drainage Maintenance 46,576 42,002 146,000 146,000 151,000
Street Maintenance 179,489 230,623 155,000 155,000 155,000
Traffic Control Maintenance 18,393 20,249 24,000 24,000 24,000
Postage & Shipping 66,137 78,654 44,300 35,700 46,300
Electric Service 217,299 232,842 263,000 256,900 268,000
Electric Service - Street Lighting 53,246 74,324 75,000 75,000 65,000
Natural Gas Service 16,473 20,349 31,200 23,900 28,400
Software licenses - - 6,000 5,000 -
44
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES BY ACCOUNT
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Consultants 54,035 91,946 35,000 48,700 35,000
Legal 160,501 168,445 211,000 200,000 205,000
Electric Services - Cameras - - - - 11,000
Equipment Lease/Rental 30,893 23,286 25,500 25,450 26,300
Professional Dues 27,606 23,952 37,950 36,450 39,650
Publications 15,394 19,151 22,600 18,800 20,500
Professional Development 74,093 118,767 192,150 189,000 226,000
Credit Card Fees 38,039 57,123 66,800 92,500 97,500
Other Contracted Services 1,035,816 1,175,041 1,403,400 1,371,500 1,443,400
Lobbyist - 21,386 - - -
Instructor Fees 339,446 700,254 840,000 835,000 879,800
Youth Sports - 32,500 100,000 104,000 126,500
General Liability Insurance 8,976 9,327 10,100 10,000 10,300
Errors & Omissions 16,496 18,301 22,200 22,000 23,000
Law Enforcement Liability 14,433 17,355 23,000 21,800 21,000
Crime Coverage Fidelity 3,124 3,124 3,200 3,200 3,300
Auto Liability 39,808 38,557 46,200 46,000 49,000
Auto Physical Damage 33,144 27,187 30,000 29,600 31,500
Underground Storage Liability 500 500 800 500 800
Real & Personal Property 104,910 110,125 121,500 124,300 141,200
Deductible (290) (815) 10,000 10,000 10,000
Property Taxes 1,758 - - - -
Community Relations 22,277 102,448 313,700 259,400 382,400
Boards and Committees 5,039 4,023 5,000 5,000 5,000
Election Expense - 40,016 30,000 - 40,000
Bad Debt Expense 145 939 200 200 200
Furniture & Equip < $5000 1,751 3,307 2,000 8,700 -
Furniture & Fixtures 1,873 - - - -
Automobiles - - - 30,000 -
Other Equipment 171,992 10,178 115,300 112,400 13,000
Construction Costs - 7,751 5,000 5,000 19,000
Other Construction Costs 70,895 157,471 85,200 58,000 61,000
Transfer to Capital Project Fund - 300,000 - - -
Transfer to Capital Reserve Fund - 4,500,000 - 4,200,000 -
Transfer to Vehicle Replacement Fund 365,355 343,000 350,000 350,000 367,000
Transfer to Technology Management Fund 1,496,400 1,761,200 1,734,100 1,734,100 1,927,300
Transfer to Asset Replacement Fund 576,100 539,300 443,300 443,300 545,800
Transfer to Employee Benefit Fund 33,700 35,000 35,000 35,000 60,000
Transfer to Human Resource Svcs Fund 249,900 252,000 250,000 250,000 230,000
Contingency 2,482 - 45,000 45,000 45,000
OPERATING 6,208,281$ 12,122,334$ 8,103,100$ 12,225,700$ 8,680,550$
TOTAL EXPENDITURES 17,929,221$ 24,511,478$ 21,506,000$ 25,442,910$ 22,910,238$
45
Ad Valorem Taxes
61.4%
Sales Taxes
6.1%Franchise Taxes
3.9%Other Taxes
0.1%
Permits, Licenses And
Fees
3.6%
Charges for Services
13.3%
Fines and Forfeitures
0.9%
Earnings on Investments
0.6%
Other Revenue
2.5%Transfers In
7.6%
2023 GENERAL FUND REVENUE BY TYPE
PERSONNEL
62.1%
INSURANCE
1.3%
ELECTRICITY &
NATURAL GAS
1.5%
VEHICLE
REPLACEMENT
1.6%
TECHNOLOGY
MANAGEMENT
8.4%
ASSET
REPLACEMENT
2.4%
MAINTENANCE
3.4%
FUEL
0.4%
OTHER OPERATING
16.9%
TRANSFERS
1.6%CAPITAL
0.4%
2023 GENERAL FUND EXPENDITURES BY TYPE
46
GENERAL FUND
DETAIL STATEMENT OF REVENUES
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Current Year Property Taxes $ 12,170,492 $ 12,832,115 $ 13,441,000 $ 13,441,000 $ 14,005,103
Prior Year Property Taxes 87,550 61,273 40,000 32,800 30,000
Penalty and Interest 49,619 53,640 45,000 60,500 45,000
AD VALOREM TAXES 12,307,661$ 12,947,028$ 13,526,000$ 13,534,300$ 14,080,103$
Sales Tax $ 1,358,237 $ 1,468,046 $ 1,300,000 $ 1,460,000 $ 1,400,000
SALES TAXES 1,358,237$ 1,468,046$ 1,300,000$ 1,460,000$ 1,400,000$
Electricity $ 546,875 $ 545,437 $ 545,000 $ 543,100 $ 545,000
Natural Gas 145,128 170,680 150,000 182,000 165,000
Telephone 77,813 62,086 70,000 45,000 45,000
Cable 138,573 136,492 135,000 138,700 135,000
Telephone-PEG Fees - 19,940 20,000 - -
FRANCHISE TAXES 908,388$ 934,635$ 920,000$ 908,800$ 890,000$
Mixed Beverage Tax $ 8,382 $ 12,191 $ 10,000 $ 12,700 $ 11,000
OTHER TAXES 8,382$ 12,191$ 10,000$ 12,700$ 11,000$
TOTAL TAXES 14,582,667$ 15,361,899$ 15,756,000$ 15,915,800$ 16,381,103$
Building Permit $ 235,786 $ 301,988 $ 275,000 $ 350,000 $ 300,000
Plumbing Permit 84,515 102,968 90,000 150,000 110,000
HVAC Permit 56,270 52,825 55,000 75,000 70,000
Fence and Sidewalk Permit 45,718 66,616 50,000 65,000 65,000
Electrical Permit 59,461 78,174 60,000 130,000 100,000
Tree Disposition Fee 32,800 30,750 30,000 30,000 30,000
Low Impact Inspection Fee 18,500 58,192 20,000 40,000 40,000
Alarm Permit 49,320 50,130 50,000 50,000 50,000
Drainage Permit 6,635 10,655 7,000 20,000 10,000
Tree Removal Permit 350 500 500 500 500
Fire Sprinkler Permits 1,909 1,140 2,000 4,000 2,000
Pet Licenses 1,580 1,670 1,000 1,200 1,000
Alcoholic Beverage Permit 6,520 3,875 5,000 7,000 -
Contractor Permit 48,775 62,475 50,000 50,000 50,000
Row Work Permit 13 - - - -
Row Use Permit - 7,694 - 15,000 5,000
PERMITS, LICENSES AND FEES 648,153$ 829,650$ 695,500$ 987,700$ 833,500$
Plan Checking Fee $ 105,774 $ 139,327 $ 125,000 $ 225,000 $ 150,000
ZPC & ZBA Fees 6,150 6,540 4,400 8,000 6,000
Building Standards Fee 600 300 300 1,500 1,500
Re-Inspection Fee 300 200 - - -
Plat Review Fee 950 1,370 1,200 1,000 800
Premature Work Fee 101,174 125,390 115,000 120,000 120,000
Ambulance Service - SSP - - - 10,000 10,000
Ambulance Service 187,137 197,190 150,000 140,000 150,000
Child Safety 16,638 18,391 18,000 18,000 18,000
Alarm Monitoring 701,335 707,288 745,000 718,000 725,000
Other Fees and Permits 21,240 20,185 20,000 22,000 20,000
Senior Services Classes 30,855 70,262 55,000 64,000 70,000
Senior Services Community Relations - 402 2,000 3,145 3,000
Rentals - Community Building 21,809 22,941 34,000 34,000 34,000
Memberships - Recreation Center 123,649 166,283 175,200 180,650 174,000
Day Pass - Recreation Center 23,606 24,964 21,100 24,850 22,400
Aquatic Class Fees - Recreation Center 368,829 758,107 672,000 821,800 740,000
47
GENERAL FUND
DETAIL STATEMENT OF REVENUES
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Special Permit Fees - Recreation Center 15,542 30,994 36,000 47,500 43,000
Rentals - Recreation Center 6 - 1,500 1,500 1,400
Pool Rental - Recreation Center - - 1,500 - -
Recreation Center - Special Events - 170 6,000 5,500 4,900
Judson Deck Rental - - 500 240 220
Memberships - Colonial Park 49,432 143,253 150,700 183,300 190,000
Day Pass - Colonial Park 30,975 58,674 43,200 55,200 49,700
Colonial Park - Special Events 800 2,610 500 1,950 1,760
Pool Rental - Colonial Park 240 42,372 40,200 67,300 55,000
Pavilion Rental - Colonial Park 3,900 18,895 12,200 19,300 17,400
Concessions - Colonial Park 1,796 790 2,000 4,400 3,960
Special Permit Fees - Colonial Park (2,521) 31,461 8,500 8,700 7,900
Miscellaneous - Cultural & Recreational 143,186 447,282 447,500 465,500 419,000
CHARGES FOR SERVICES 1,953,402$ 3,035,642$ 2,888,500$ 3,252,335$ 3,038,940$
Municipal Court Fines $ 103,363 $ 104,806 $ 125,000 $ 204,000 $ 200,000
Local Traffic Fines 2,142 4,297 3,000 6,500 4,000
Child Safety Fine 425 1,825 2,000 1,800 1,500
False Alarm Fee 4,350 1,450 1,000 1,500 1,000
Pet Impoundment 300 1,370 1,000 1,000 1,000
FINES AND FORFEITURES 110,579$ 113,748$ 132,000$ 214,800$ 207,500$
Earnings on Investments $ 114,412 $ 7,338 $ 12,000 $ 97,800 $ 144,300
Gain/Loss on Investment (11,755) (656) - - -
EARNINGS ON INVESTMENTS 102,657$ 6,682$ 12,000$ 97,800$ 144,300$
Federal Grant $ 914,121 $ 17,693 $ 20,000 $ 20,000 $ 20,000
FEMA Reimbursement 23,975 104,348 - - -
Southside Place 272,017 270,555 270,000 413,000 389,400
SETRAC - 8,490 - - -
Sale of City Property-Non-Capitalized 585 - - - -
Research & Copies 306 515 500 500 500
Auto Decals 140 188 200 175 200
Donations - - - - 20,000
NSF Checks 360 105 - - -
Cash Over/Short 20 (7,705) - - -
Miscellaneous 22,005 26,477 15,000 25,000 20,000
Cyclone Cycles 57,821 6,382 - - -
Goode Company 27,824 87,055 88,500 88,500 59,040
Rental Property Income 21,170 98,456 60,000 105,000 70,800
OTHER REVENUE 1,340,343$ 612,558$ 454,200$ 652,175$ 579,940$
Transfer from Transportation Improvement Fund $ 100,000 $ - $ - $ - $ -
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 Human Resource Svcs Fund 80,691 167,202 177,400 88,200 176,800
TRANSFERS IN 1,740,691$ 1,727,202$ 1,737,400$ 1,648,200$ 1,736,800$
TOTAL REVENUE 20,478,492$ 21,687,382$ 21,675,600$ 22,768,810$ 22,922,083$
48
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 2020
Actual
2021
Actual
2022
Estimated
2023
Projected
Number of City Council Agenda Packets Processed 35 40 32 35
Number of Legal Notices Posted 36 42 40 40
Number of Ordinances Codified 10 6 8 10
Number of Elections 0 1 0 1
Number of Public Information Requests 150 185 125 150
Number of Board Commission Applications N/A 96 N/A 100
Sets of Meeting Minutes transcribed and approved 33 40 32 35
Human Resources Work Load Indicators
Indicators 2020
Actual
2021
Actual
2022
Estimated
2023
Projected
Applications Received 400 1108 850 750
Employee Biometric Attendance 106 100 100 100
% of employees participating in Wellness Program 99% 99% 99% 99%
Full-Time Recruitments 19 27 25 20
Part-time Recruitments/Seasonal 10 13 18 16
Personnel Action Forms Processed 356 342 475 450
Worker's Compensation Claims 5 5 4 4
Total Number of FTEs 128 130 131 131
ADMINISTRATION DEPARTMENT DIVISIONS
Administration – The City Manager, City Secretary, Communications, 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. (2023 Budget $1,510,800)
City Council – Costs directly associated with the City Council; including council salaries, legal
fees and election expenditures. (2023 Budget $384,550)
49
ADMINISTRATION DEPARTMENT 2023 GOALS
City Secretary
• Decrease records inventory stored at SafeSite.
Communications
• Hire a full-time communication specialist
• Begin planning the City’s Centennial Celebration
• Continue to enhance the City’s communication and community engagement efforts
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 – 8 (2022 authorized full-time employees – 7)
• Community Relations – $92,000 (2022 budget – $123,200)
• Total Budget – $1,895,350 (2022 Total Budget – $1,820,250)
50
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Administration
Personnel 834,228$ 984,421$ 1,005,500$ 1,001,900$ 1,106,500$
Operating 242,818 276,000 517,700 488,100 404,300
Capital - - 2,000 - -
Total 1,077,046$ 1,260,421$ 1,525,200$ 1,490,000$ 1,510,800$
Council
Personnel 2,529$ 10,307$ 15,550$ 15,550$ 15,550$
Operating 198,873 283,042 279,500 231,500 369,000
Total 201,403$ 293,349$ 295,050$ 247,050$ 384,550$
Total Department 1,278,449$ 1,553,770$ 1,820,250$ 1,737,050$ 1,895,350$
Administration Department Staffing Schedule
2022 2023
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Administration
City Manager Unclassified 1 1
HR Director 12 1 1 118,450$ 183,598$
City Secretary 12 1 1 118,450$ 183,598$
Assistant to the City Manager 7 1 1 61,069$ 88,550$
Communications Coordinator 7 1 1 61,069$ 88,550$
Communications Specialist*5 0 1 50,470$ 73,182$
Executive Assistant 5 1 1 50,470$ 73,182$
HR Generalist 5 1 1 50,470$ 73,182$
Total Administration Department 7 8
* Budgeted to fill the position at mid-year.
ADMINISTRATION DEPARTMENT
SALARY RANGE
Determined by Council
51
Administration Division Line Item Budget
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Regular Wages $ 611,369 $ 724,430 $ 733,500 $ 731,700 $ 805,900
Part-Time Wages - 6,743 15,000 12,000 15,000
Overtime 2,913 1,259 2,500 1,500 3,900
Longevity 2,605 3,050 3,500 3,500 3,500
Health & Dental 43,700 52,515 59,400 58,000 73,600
TMRS 83,436 98,176 100,100 99,900 107,500
FICA 43,259 52,441 55,200 58,400 60,000
Workers Compensation 1,643 1,043 1,000 1,000 1,000
Allowances 20,455 21,830 22,200 22,200 22,200
Other Benefits 2,002 3,092 3,200 3,200 3,300
HSA Contribution 9,450 6,800 8,500 8,500 8,500
Employee Relations 13,397 13,043 1,400 2,000 2,100
PERSONNEL 834,228$ 984,421$ 1,005,500$ 1,001,900$ 1,106,500$
Office Supplies $ 8,021 $ 9,376 $ 13,300 $ 13,000 $ 13,000
Postage & Shipping 31,325 28,078 18,000 18,000 20,000
Software Licenses - - 6,000 5,000 -
Legal 2,485 - - - -
Equipment Lease/Rental 4,528 5,318 7,100 6,000 5,900
Professional Dues 4,487 4,542 7,000 7,000 8,200
Publications 1,007 1,209 1,000 1,500 1,000
Professional Development 20,366 20,908 27,000 23,000 30,700
Other Contracted Services 30,352 24,101 31,500 31,000 22,000
Community Relations 464 38,169 123,200 100,000 92,000
Transfer to Technology Management Fund 137,300 144,300 238,600 238,600 166,500
Contingency 2,482 - 45,000 45,000 45,000
OPERATING 242,818$ 276,000$ 517,700$ 488,100$ 404,300$
Furniture & Equip <$5000 - - 2,000 - -
CAPITAL -$ -$ 2,000$ -$ -$
ADMINISTRATION DIVISION TOTAL 1,077,046$ 1,260,421$ 1,525,200$ 1,490,000$ 1,510,800$
ADMINISTRATION DEPARTMENT
52
City Council Division Line Item Budget
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Part-Time Wages $ 2,345 $ 9,563 $ 14,400 $ 14,400 $ 14,400
FICA 179 732 1,100 1,100 1,100
Workers Compensation 5 13 50 50 50
PERSONNEL 2,529$ 10,307$ 15,550$ 15,550$ 15,550$
Office Supplies $ - $ 61 $ 1,000 $ 1,000 $ 1,000
Consultants 25,620 33,571 - - -
Legal 158,016 168,445 211,000 200,000 205,000
Professional Dues 6,552 4,380 7,000 7,000 7,000
Publications 5,672 4,561 15,000 10,000 12,000
Professional Development 40 3,160 11,000 9,000 11,000
Lobbyist - 21,386 - - -
Community Relations 2,974 7,462 4,500 4,500 93,000
Election Expense - 40,016 30,000 - 40,000
OPERATING 198,873$ 283,042$ 279,500$ 231,500$ 369,000$
CITY COUNCIL DIVISION TOTAL 201,403$ 293,349$ 295,050$ 247,050$ 384,550$
ADMINISTRATION DEPARTMENT
53
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. In addition, 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 reasonable way are included in the Finance Department budget.
Finance Work Load Indicators
Indicators 2020
Actual
2021
Actual
2022
Estimated
2023
Projected
Number of accounts payable invoices 5,651 5377 5700 5700
Number of purchase orders issued 313 285 285 290
% of EFT payments processed for accounts 56% 48% 50% 55%
Number of bond issuances managed 5 6 6 7
Value of bond issuances managed $50.0M $49.1M $43.5M $85.7M
Court Work Load Indicators
Indicators 2020
Actual
2021
Actual
2022
Estimated
2023
Projected
Number of citations filed 1,257 2121 4500 4600
Number of tickets disposed 1,548 898 3497 3750
Number of warrants issued 287 508 281 1000
Number of warrants cleared 345 189 245 350
FINANCE DEPARTMENT DIVISIONS
Finance – Provides the traditional accounting, accounts payable, payroll, cash management, and
financial reporting functions. (2023 Budget – $1,156,700)
Municipal Court – Administers the city’s municipal court. (2023 Budget – $380,850)
City-Wide – Provides for expenditures, such as insurance and utilities, which cannot be allocated
to other departments in a reasonable way. (2023 Budget – $545,800)
FINANCE DEPARTMENT 2023 GOALS
• Continue to ensure the City is financially sound while providing superior service
• Continue to review and update the City’s financial policies
• Implement new city-wide ERP system
• Review and update, as necessary, all financial processes such as financial reporting and
auditing, bank reconciliations, accounts payable, payroll, utility billing, and municipal court
• Continue to receive the GFOA Distinguished Budget Presentation and Certificate of
Achievement for Excellence in Financial Reporting awards.
FINANCE DEPARTMENT BUDGET HIGHLIGHTS
• Authorized full-time employees – 6 (2022 authorized full-time employees – 6)
• Total Budget – $2,083,350 (2022 Total Budget – $1,889,900)
54
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Finance
Personnel 432,357$ 462,774$ 539,800$ 492,675$ 586,600$
Operating 431,204 488,323 523,950 537,850 570,100
Total 865,434$ 951,097$ 1,063,750$ 1,030,525$ 1,156,700$
Municipal Court
Personnel 257,596$ 267,727$ 286,300$ 278,500$ 366,200$
Operating 8,482 9,020 12,850 10,200 14,650
Total 266,078$ 276,747$ 299,150$ 288,700$ 380,850$
City-Wide Charges
Operating 468,771$ 495,432$ 527,000$ 533,850$ 545,800$
Total 468,771$ 495,432$ 527,000$ 533,850$ 545,800$
Total Department 1,600,284$ 1,723,276$ 1,889,900$ 1,853,075$ 2,083,350$
Finance Department Staffing Schedule
2022 2023
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Finance
Accounting
Finance Director 12 1 1 118,450$ 183,598$
Finance Manager 10 1 1 93,730$ 135,909$
Fiscal Services Officer 7 1 1 61,069$ 88,550$
Financial Analyst 7 1 0 61,069$ 88,550$
Sr. Accountant 6 0 1 55,517$ 80,500$
Municipal Court
Municipal Court Clerk 6 1 1 55,517$ 80,500$
Deputy Court Clerk/
Accounting Specialist 5 0 1 50,470$ 73,182$
Accounting Specialist-AP 4 1 0 43,870$ 63,611$
Total Finance Department 6 6
FINANCE DEPARTMENT
SALARY RANGE
55
Finance Division Line Item Budget
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Regular Wages $ 302,762 $ 336,002 $ 380,700 $ 365,400 $ 419,100
Part-Time Wages 21,949 9,699 19,500 - 19,500
Overtime 208 - - - -
Longevity 520 588 900 375 700
Health & Dental 35,455 33,405 42,300 39,100 46,800
TMRS 40,277 44,687 50,900 48,800 54,800
FICA 24,260 25,916 30,200 27,000 31,800
Workers Compensation 937 491 500 500 500
Allowances 3,619 5,311 5,600 4,900 5,600
Other Benefits 1,011 1,348 1,700 1,600 1,800
HSA Contribution 1,050 2,450 4,000 2,500 2,500
Employee Relations 309 2,878 3,500 2,500 3,500
PERSONNEL 432,357$ 462,774$ 539,800$ 492,675$ 586,600$
Office Supplies $ 8,238 $ 6,519 $ 6,000 $ 7,000 $ 6,000
Operating Supplies - 809 - - -
Equipment Maintenance - 210 500 200 500
Postage & Shipping 1,043 2,320 1,300 1,200 1,300
Consultants - 28,563 - 13,700 -
Equipment Lease/Rental 4,887 2,120 2,500 2,750 3,100
Professional Dues 1,910 1,631 1,900 1,200 1,300
Publications 2,081 1,692 2,500 2,500 3,700
Professional Development 3,489 4,017 8,750 8,800 15,200
Other Contracted Services 266,256 291,442 340,000 340,000 352,000
Transfer to Technology Management Fund 143,300 149,000 160,500 160,500 187,000
OPERATING 431,204$ 488,323$ 523,950$ 537,850$ 570,100$
Furniture & Fixtures $ 1,873 $ - $ - $ - $ -
CAPITAL 1,873$ -$ -$ -$ -$
FINANCE DIVISION TOTAL 865,434$ 951,097$ 1,063,750$ 1,030,525$ 1,156,700$
FINANCE DEPARTMENT
56
Municipal Court Division Line Item Budget
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Regular Wages $ 133,573 $ 134,347 $ 137,900 $ 135,000 $ 204,900
Part-Time Wages 58,901 66,426 74,100 69,100 74,200
Overtime 4,498 5,596 8,000 8,900 8,000
Longevity 3,040 3,160 3,300 3,300 1,900
Health & Dental 17,717 19,442 22,000 21,500 24,700
TMRS 18,561 18,717 19,600 19,300 27,800
FICA 14,649 15,110 16,400 15,400 21,200
Workers Compensation 516 286 300 300 300
Other Benefits 516 645 700 700 700
HSA Contribution 5,625 4,000 4,000 5,000 2,500
PERSONNEL 257,596$ 267,727$ 286,300$ 278,500$ 366,200$
Office Supplies $ 2,089 $ 2,572 $ 2,000 $ 2,100 $ 2,100
Postage & Shipping 844 559 1,000 1,000 1,000
Professional Dues 505 1,112 750 600 750
Publications - 401 600 - 800
Professional Development 1,370 1,000 4,000 3,000 6,000
Credit Card Fees 382 284 500 - -
Other Contracted Services 3,292 3,092 4,000 3,500 4,000
OPERATING 8,482$ 9,020$ 12,850$ 10,200$ 14,650$
MUNICIPAL COURT DIVISION TOTAL 266,078$ 276,747$ 299,150$ 288,700$ 380,850$
FINANCE DEPARTMENT
57
City-Wide Division Budget Detail by Line Item Budget
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Retiree Benefits $ 94,400 $ 98,300 $ 98,800 $ 98,800 $ 84,500
Other Benefits - - - - -
HSA Contribution 6,625 5,250 6,000 5,750 7,000
Buildings & Grounds Maintenance - 1,375 - - -
Electric Service 91,770 100,484 100,000 106,000 106,000
Electric Service - Street Lighting 53,246 74,324 75,000 75,000 65,000
Natural Gas Service 2,305 2,289 3,000 2,500 3,000
Electric Services - Cameras - - - - 11,000
Other Contracted Services 11,855 6,163 - - -
General Liability Insurance 8,976 9,327 10,100 10,000 10,300
Errors & Omissions 16,496 18,301 22,200 22,000 23,000
Crime Coverage Fidelity 3,124 3,124 3,200 3,200 3,300
Auto Liability 39,808 38,557 46,200 46,000 49,000
Auto Physical Damage 33,144 27,187 30,000 29,600 31,500
Underground Storage Liability 500 500 800 500 800
Real & Personal Property 104,910 110,125 121,500 124,300 141,200
Deductible (290) (815) 10,000 10,000 10,000
Property Taxes 1,758 - - - -
Bad Debt Expense 145 939 200 200 200
CITY-WIDE DIVISION TOTAL 468,771$ 495,432$ 527,000$ 533,850$ 545,800$
FINANCE DEPARTMENT
58
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 2020
Actual
2021
Actual
2022
Estimated
2023
Projected
Response Times
On Scene 4:16 3:58 4:19 4:19
Complete 18:31 21:59 19:26 19:26
Incident/Supplement Reports 707 641 621 656
House Watches 550 959 863 790
Phone Calls 49,390 56,495 46,934 50,850
Incoming/Outgoing 911 18,915 16,978 9,970 15,288
Non-Emergency Incoming 19,598 22,481 20,223 20,767
Non-Emergency Outgoing 10,877 17,036 16,471 14,795
Number of Direct Link Subscribers 199 136 123 153
Number of Enhanced Sign-ups 41 37 1 0
Property Evidence and Submissions
Cases with Submission 190 155 292 212
Tagged Items 684 650 967 767
Animal Control
Number of Barking Dog Complaints 4 39 36 26
Number of Dog at Large Reports 27 147 148 107
POLICE DEPARTMENT DIVISIONS
Patrol – Provides patrol, enforcement and investigative services. (2023 Budget – $5,004,800)
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. (2023 Budget – $1,031,300)
POLICE DEPARTMENT 2023 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.
• Full police staffing for Officers and Dispatchers.
POLICE DEPARTMENT BUDGET HIGHLIGHTS
• Authorized full-time employees – 39 (2022 authorized full-time employees – 39)
• Total Budget – $6,036,100 (2022 Total Budget – $5,560,750)
59
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Patrol
Personnel 3,130,692$ 3,161,026$ 3,459,200$ 3,654,700$ 3,725,300$
Operating 867,311 954,092 1,098,000 1,117,600 1,279,500
Capital 27,716 2,880 - - -
Total 4,025,719$ 4,117,998$ 4,557,200$ 4,772,300$ 5,004,800$
Support Services
Personnel 711,784$ 862,059$ 998,050$ 978,300$ 1,011,700$
Operating 58 891 5,500 3,000 19,600
Total 711,842$ 862,950$ 1,003,550$ 981,300$ 1,031,300$
Total Department 4,737,561$ 4,980,948$ 5,560,750$ 5,753,600$ 6,036,100$
Police Department Staffing Schedule
2022 2023
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Police Department
Patrol
Police Chief 13 1 1 136,218$ 211,137$
Police Lieutenant P3 2 2 100,443$ 131,061$
Police Sergeant P2 5 5 83,429$ 108,846$
Police Officer P1 18 18 69,514$ 90,709$
Community Resource Officer P1 1 1 69,514$ 90,709$
Support Services
Animal Control & Parking
Enforcement Officer 4 1 1 43,870$ 63,611$
Administrative Assistant-PD 4 1 1 43,870$ 63,611$
Emergency Telecommunications
Operator 4 9 9 43,870$ 63,611$
Direct Link Coordinator 2 1 1 36,256$ 52,530$
Total Police Department 39 39
POLICE DEPARTMENT
SALARY RANGE
60
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Regular Wages $ 2,016,890 $ 2,095,244 $ 2,306,400 $ 2,382,500 $ 2,496,200
Overtime 303,448 272,473 250,000 337,300 270,000
Longevity 11,996 12,123 13,600 13,500 13,500
Health & Dental 231,779 228,241 283,700 287,400 296,800
TMRS 306,516 312,177 339,500 360,000 359,900
FICA 171,262 174,316 189,500 202,000 204,400
Workers Compensation 54,607 31,303 34,300 35,600 42,900
Allowances 7,488 6,817 8,600 6,800 6,800
Other Benefits 9,503 12,507 14,100 13,700 14,800
HSA Contribution 15,900 13,350 16,000 12,500 14,000
Employee Relations 1,302 2,434 3,500 3,400 6,000
Recruiting & Hiring - 41 - - -
PERSONNEL 3,130,692$ 3,161,026$ 3,459,200$ 3,654,700$ 3,725,300$
Office Supplies $ 10,373 $ 6,806 $ 8,600 $ 8,600 $ 8,600
Apprehension & Jailing 861 791 1,400 1,400 1,400
Operating Supplies 60,327 49,813 45,000 45,000 42,000
Fuel 23,027 38,759 40,000 49,000 52,000
Equipment Maintenance 1,128 99 2,300 13,800 13,800
Vehicle Maintenance 29,499 26,861 25,000 35,000 30,000
Postage & Shipping 894 954 10,000 2,000 10,000
Consultants 6,411 6,091 - - -
Equipment Lease/Rental 6,560 4,289 4,700 5,000 4,600
Professional Dues 2,222 1,671 3,500 3,500 2,400
Publications 3,863 7,190 - - -
Professional Development 7,372 23,973 36,500 45,000 47,500
Other Contracted Services 1,903 17,596 75,500 75,000 56,800
Law Enforcement Liability 14,433 17,355 23,000 21,800 21,000
Community Relations 7,937 29,344 40,000 30,000 40,000
Transfer to Asset Replacement Fund - 10,500 10,500 10,500 10,500
Transfer to Vehicle Replacement Fund 108,500 121,000 118,000 118,000 129,000
Transfer to Technology Management Fund 582,000 591,000 654,000 654,000 809,900
OPERATING 867,311$ 954,092$ 1,098,000$ 1,117,600$ 1,279,500$
Other Equipment $ 27,716 $ 2,880 $ - $ - $ -
CAPITAL 27,716$ 2,880$ -$ -$ -$
PATROL DIVISION TOTAL 4,025,719$ 4,117,998$ 4,557,200$ 4,772,300$ 5,004,800$
POLICE DEPARTMENT
Patrol Division Line Item Budget
61
Support Services Division Line Item Budget
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Regular Wages $ 449,871 $ 557,673 $ 642,300 $ 639,500 $ 658,600
Overtime 88,576 93,828 85,000 96,200 85,000
Longevity 4,670 5,281 6,000 5,800 5,800
Health & Dental 53,659 64,917 104,200 76,600 102,000
TMRS 71,209 85,955 96,400 97,400 96,500
FICA 40,862 49,431 54,700 56,000 55,900
Workers Compensation 1,360 866 1,000 1,000 900
Allowances - - 900 - 900
Other Benefits 1,578 2,608 3,050 2,800 3,100
HSA Contribution - 1,500 4,500 3,000 3,000
PERSONNEL 711,784$ 862,059$ 998,050$ 978,300$ 1,011,700$
Professional Dues $ - $ - $ - $ - $ 100
Professional Development 58 891 3,000 3,000 6,800
Operating Supplies - - 2,500 - 8,500
Other Contracted Services - - - - 4,200
OPERATING 58$ 891$ 5,500$ 3,000$ 19,600$
SUPPORT SERVICES DIVISION TOTAL 711,842$ 862,950$ 1,003,550$ 981,300$ 1,031,300$
POLICE DEPARTMENT
62
FIRE DEPARTMENT
The Fire Department is responsible for providing Fire/Rescue Operations, Emergency Medical
Services, Fire Inspections/Investigation, Public Safety Education and Emergency Management
services to the community.
Fire Work Load Indicators
Indicators 2020
Actual
2021
Actual
2022
Estimated
2023
Projected
Total Responses 1,171 1475 1,400 1,400
Medic Calls 706 804 750 750
Engine Calls 701 931 850 800
Response Time Average - Emergency &
Non-Emergency Response (WU, SSP, B)
5:01 5:75 5:32 5:30
Turn-Out Time Average - - Emergency &
Non-Emergency Response (WU, SSP, B)
1:33 1:47 1:44 1:30
Fire Code Inspections performed 63 146 120 75
Mutual Aid provided to Bellaire 106 215 200 180
Mutual Aid received from Bellaire 13 49 30 30
Total EMS Transports 344 395 350 350
Southside Place 911 EMS Calls 93 88 85 85
Average Annual Required Training Hours 128 128 128 128
FIRE DEPARTMENT DIVISIONS
Fire/Rescue – Provides fire inspections, fire prevention, fire suppression, public education,
emergency medical service, and emergency management coordination.
FIRE DEPARTMENT 2023 GOALS
• Provide the highest possible level of public safety by delivering services that meet or exceed
our community’s expectations and are fiscally responsible.
• Provide the highest quality of emergency services by acquiring and maintaining the apparatus
and equipment necessary to meet our community’s needs, keep our members safe, and be
fiscally responsible.
• Provide excellent 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 strategic and succession planning through employee development by providing
management and leadership training to prepare future leaders.
• 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 (2022 authorized full-time employees – 23)
• Total Budget – $4,128,600 (2022 Total Budget – $3,952,300)
63
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Fire
Personnel 3,041,823$ 3,078,400$ 3,218,400$ 3,123,700$ 3,317,200$
Operating 614,796 625,556 701,600 703,400 798,400
Capital 53,818 16,746 32,300 32,000 13,000
Total 3,710,437$ 3,720,701$ 3,952,300$ 3,859,100$ 4,128,600$
Total Department 3,710,437$ 3,720,701$ 3,952,300$ 3,859,100$ 4,128,600$
Fire Department Staffing Schedule
2022 2023
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Fire Department
Fire Chief 13 1 1 136,218$ 211,137$
Fire Marshal / Assistant Chief 11 1 1 107,790$ 156,295$
Fire Captain F4 3 3 95,275$ 124,296$
Fire Lieutenant F3 3 3 80,475$ 105,004$
Firefighter / Paramedic F2 15 15 61,790$ 80,613$
Total Fire Department 23 23
FIRE DEPARTMENT
SALARY RANGE
64
Fire Division Line Item Budget
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Regular Wages $ 2,028,076 $ 2,077,968 $ 2,143,500 $ 2,035,300 $ 2,223,200
Overtime 178,549 210,761 220,000 259,100 195,000
Longevity 12,488 12,618 13,500 12,500 12,400
Health & Dental 249,389 223,857 256,700 254,300 280,200
TMRS 291,750 302,153 313,300 302,300 322,700
FICA 162,885 169,857 176,900 167,800 185,300
Workers Compensation 55,180 32,202 29,900 32,200 37,900
Allowances 8,658 8,732 8,900 8,000 7,700
Other Benefits 9,036 11,550 12,200 11,500 12,800
HSA Contribution 45,150 25,600 40,000 37,000 36,500
Employee Relations 662 3,101 3,500 3,500 3,500
Recruiting & Hiring - - - 200 -
PERSONNEL 3,041,823$ 3,078,400$ 3,218,400$ 3,123,700$ 3,317,200$
Office Supplies $ 2,196 $ 2,911 $ 3,000 $ 3,000 $ 3,000
Operating Supplies 61,639 30,214 33,000 33,000 36,700
EMS Supplies - 32,882 30,000 30,000 35,000
Fuel 5,041 10,019 10,000 12,000 14,000
Emergency Management - - - - 5,000
Equipment Maintenance 11,216 17,230 28,200 28,000 31,100
Vehicle Maintenance 40,931 31,082 45,000 45,000 45,000
Postage & Shipping 320 288 500 500 500
Professional Dues 4,876 4,885 6,500 6,500 6,600
Publications 1,521 1,395 2,000 2,000 1,500
Professional Development 28,825 39,597 44,500 44,500 50,500
Other Contracted Services 28,832 33,319 43,100 43,100 43,200
Community Relations 3,500 4,233 5,000 5,000 7,000
Transfer to Vehicle Replacement Fund 167,000 145,000 144,000 144,000 143,000
Transfer to Technology Management Fund 231,400 239,600 263,300 263,300 289,300
Transfer to Asset Replacement Fund 27,500 32,900 43,500 43,500 87,000
OPERATING 614,796$ 625,556$ 701,600$ 703,400$ 798,400$
Furniture & Equip <$5000 $ 673 $ 3,150 $ - $ - $ -
Other Equipment 43,245 5,393 32,300 32,000 13,000
Other Construction Costs 9,900 8,203 - - -
CAPITAL 53,818$ 16,746$ 32,300$ 32,000$ 13,000$
FIRE DIVISION TOTAL 3,710,437$ 3,720,701$ 3,952,300$ 3,859,100$ 4,128,600$
FIRE DEPARTMENT
65
PUBLIC WORKS DEPARTMENT
The Public Works Department is a diverse department and is responsible for the following
services:
• Permits • Inspections • ROW Management
• Code Enforcement • Planning & Land Use • Storm Water Drainage
• Traffic Control • Fleet Maintenance • Facility Maintenance
• Engineering • Capital Improvement Projects • Streets & Sidewalks
• Contract Administration • Project 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. (2023 Budget – $719,400)
Public Works Administration Work Load Indicators
Indicators
2020
Actual
2021
Actual
2022
Estimated
2023
Projected
Number of Community Improvement
Projects (CIP) Managed 21 30 20 20
Value of Community Improvement
Projects (CIP) Managed $35 million $30 million $33 million $33 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. (2023 Budget –
$870,100)
Public Works Community Development Work Load Indicators
Indicators
2020
Actual
2021
Actual
2022
Estimated
2023
Projected
Number of Inspections performed 7,258 7,834 7,800 8,100
Number of Inspections-Southside Place 460 507 500 500
Number of Permits issued 3,137 3,843 8,800 3,900
66
Streets & Drainage – Maintains the City’s streets, sidewalks, and storm water drainage systems.
(2023 Budget – $569,500)
Public Works Streets and Drainage Work Load Indicators
Indicators 2020
Actual
2021
Actual
2022
Estimated
2023
Projected
Storm Sewer Video Inspection performed
(linear feet) 30,067' 20,000’ 20,000’ 30,000’
Facilities Management – Maintains and oversees the City’s buildings and related equipment.
(2023 Budget – $1,086,100)
Public Works Facilities Work Load Indicators
Indicators 2020
Actual
2021
Actual
2022
Estimated
2023
Projected
City Building inspections performed 790 800 800 900
Number of Facility Work Orders
completed
1,074 2,120 2,000 2,000
City Facility Square Foot Maintained 123,000 123,000 123,000 123,000
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. (2023 Budget – $625,500)
Public Works General Services Work Load Indicators
Indicators 2020
Actual
2021
Actual
2022
Estimated
2023
Projected
Number of Traffic Signals Maintained
(traffic and pedestrian signals) 94 94 94 94
Number of Fleet Maintained (vehicles,
equip, trailers) 90 90 90 90
Number of Fleet Work Orders completed 519 400 450 450
Number of Street Signs Maintained 2,656 2,600 2,700 2,700
PUBLIC WORKS DEPARTMENT 2023 GOALS
Administration
• Complete construction of Buffalo Speedway.
• 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.
67
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.
• Review internal processes and procedures for attaining permits and work on expediting the
process and providing a “flow-chart” to contractors and general public.
• Attain an average 10-15 day turn around period for new residential construction plan review.
• Work with consultant and maintain a rating of 7 in the Community Rating System (CRS).
• Continue proactive Code Enforcement and maintain a 90th percentile compliance record.
Street & Drainage
• Begin construction of the Eastside Paving and Drainage Improvement Project.
• Complete the preliminary engineering of the West area as outlined in the Citywide Drainage
Modeling Study and move towards construction design.
• Continue proactive repairs to street ponding locations around the City.
• Pursue a completion rate of 25% of identified sidewalks in the second year of sidewalk
maintenance program.
• Continue proactive cleaning measures of the City’s storm sewer system and attain at least 30%
completion in the second year of the maintenance program.
• Continue to actively pursue alternate funding sources and programs for future infrastructure
projects.
Facilities Management
• Pursing alternative funding sources and programs that assist in the reduction of water and
energy uses in all City facilities.
• Maintain a 1-2 day average completion rate for work orders received.
• Maintain a 95% completion rate of all preventative maintenance of mechanical equipment.
• Continue employee development through technical, management and leadership training.
General Services
• Continue to be recognized as a top performing Fleet Maintenance program amongst other
national programs.
• Promote sustainable efforts by exploring electric and hybrid vehicles.
• 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 (2022 authorized full-time employees – 20)
• Total Budget – $3,870,600 (2022 Total Budget – $3,663,800)
68
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Public Works Administration
Personnel 159,965$ 385,026$ 400,200$ 377,900$ 426,400$
Operating 169,288 196,032 205,700 241,100 293,000
Total 329,253$ 581,058$ 605,900$ 619,000$ 719,400$
Community Development
Personnel 618,575$ 636,326$ 656,600$ 611,700$ 671,600$
Operating 125,167 163,352 249,300 194,200 198,500
Capital - - - 30,000 -
Total 743,742$ 799,677$ 905,900$ 835,900$ 870,100$
Streets & Drainage
Personnel 79,387$ 126,763$ 135,100$ 135,100$ 143,300$
Operating 416,974 451,962 386,200 386,200 426,200
Capital - - - - -
Total 496,360$ 578,725$ 521,300$ 521,300$ 569,500$
Facilities Maintenance
Personnel 247,501$ 256,264$ 258,600$ 250,900$ 294,000$
Operating 666,667 648,973 716,000 707,900 749,100
Capital 145,478 50,141 94,200 75,000 43,000
Total 1,059,646$ 955,378$ 1,068,800$ 1,033,800$ 1,086,100$
General Services
Personnel 454,438$ 344,386$ 341,300$ 355,900$ 369,300$
Operating 185,956 198,795 215,600 218,800 237,200
Capital 8,272 7,751 5,000 5,000 19,000
Total 648,666$ 550,931$ 561,900$ 579,700$ 625,500$
Total Department 3,277,667$ 3,465,769$ 3,663,800$ 3,589,700$ 3,870,600$
PUBLIC WORKS DEPARTMENT
69
Public Works Staffing Schedule (General Fund)
2022 2023
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Public Works
Public Works Administration
Public Works Director 12 1 1 118,450$ 183,598$
Assistant Director of Public
Works 11 1 1 107,790$ 156,295$
Capital Projects Manager 8 1 1 67,176$ 97,405$
Administrative Specialist 5 1 1 50,470$ 73,182$
Community Development
Chief Building Official 10 1 1 93,730$ 135,909$
Administrative Coordinator
(PW)6 1 1 55,517$ 80,500$
Building Inspector 5 2 2 50,470$ 73,182$
Code Enforcement Officer 4 1 1 43,870$ 63,611$
Permit Technician 2 2 2 36,256$ 52,530$
Operations
Maintenance Worker III 4 1 1 43,870$ 63,611$
Maintenance Worker I 1 1 1 32,960$ 47,792$
Facilities Maintenance
Facilities Maintenance Manager 9 1 1 73,893$ 107,145$
Facilities Maintenance
Technician 4 2 2 43,870$ 63,611$
General Services
Lead Mechanic 6 1 1 55,517$ 80,500$
Lead Traffic Technician 5 1 1 50,470$ 73,182$
Mechanic 4 1 1 43,870$ 63,611$
Traffic Technician 2 1 1 36,256$ 52,530$
Total Public Works Department 20 20
SALARY RANGE
PUBLIC WORKS DEPARTMENT
70
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Regular Wages $ 117,481 $ 284,119 $ 288,700 $ 275,700 $ 310,000
Longevity 1,115 1,595 1,800 1,900 1,800
Health & Dental 6,677 26,998 30,700 27,100 33,500
TMRS 16,390 38,389 39,200 37,600 41,200
FICA 9,518 21,566 22,100 20,900 23,700
Workers Compensation 319 255 400 200 400
Allowances 6,669 7,566 7,700 7,500 7,700
Other Benefits 355 1,250 1,300 1,500 1,300
HSA Contribution - - 1,500 - -
Employee Relations 1,441 3,040 5,800 5,000 5,800
PERSONNEL 159,965$ 385,026$ 400,200$ 377,900$ 426,400$
Office Supplies $ 3,737 $ 3,799 $ 4,500 $ 4,500 $ 4,500
Operating Supplies 2,298 2,474 2,500 4,500 2,500
Postage & Shipping 250 90 1,000 1,000 1,000
Electric Service 3,868 4,166 6,000 4,800 5,000
Consultants 22,004 23,722 35,000 35,000 35,000
Equipment Lease/Rental 6,338 3,572 3,000 4,000 4,000
Professional Dues 1,546 2,340 3,000 2,600 3,000
Professional Development 999 5,354 10,000 8,500 5,300
Credit Card Fees 13,916 19,701 - 36,000 40,000
Other Contracted Services 35,434 48,722 54,000 54,000 84,000
Community Relations - 91 8,500 8,000 8,500
Transfer to Technology Management Fund 78,900 82,000 78,200 78,200 100,200
OPERATING 169,288$ 196,032$ 205,700$ 241,100$ 293,000$
PUBLIC WORKS ADMINISTRATION DIVISION
TOTAL 329,253$ 581,058$ 605,900$ 619,000$ 719,400$
Public Works Administration Division Line Item Budget
PUBLIC WORKS DEPARTMENT
71
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Regular Wages $ 436,787 $ 456,725 $ 460,200 $ 414,200 $ 469,200
Overtime 8,981 9,322 7,000 15,700 8,000
Longevity 4,035 3,745 4,900 2,800 2,700
Health & Dental 68,345 64,627 76,100 84,200 89,500
TMRS 59,297 61,624 62,200 56,900 62,200
FICA 32,666 34,041 34,700 31,200 34,800
Workers Compensation 1,721 929 800 700 700
Allowances 1,989 1,366 2,100 300 900
Other Benefits 1,722 1,946 2,100 1,700 2,100
HSA Contribution 3,000 2,000 6,500 4,000 1,500
Employee Relations 32 - - - -
PERSONNEL 618,575$ 636,326$ 656,600$ 611,700$ 671,600$
Office Supplies $ 1,955 $ (1,403) $ - $ - $ -
Operating Supplies 4,276 2,656 6,800 6,800 6,000
Fuel 2,457 2,789 3,000 4,000 4,000
Vehicle Maintenance 3,230 1,901 2,500 2,000 2,500
Postage & Shipping 1,101 1,901 3,500 3,000 3,000
Equipment Lease/Rental 1,418 1,306 1,500 1,200 1,400
Professional Dues 1,205 596 1,200 1,000 1,200
Publications 301 1,553 500 1,800 500
Professional Development 4,389 3,830 8,100 5,400 9,600
Credit Card Fees - - 20,000 - -
Other Contracted Services 92,835 133,067 181,700 152,000 153,300
Community Relations - 3,157 8,500 5,000 5,000
Transfer to Vehicle Replacement Fund 5,000 12,000 12,000 12,000 12,000
Transfer to Asset Replacement Fund 7,000 - - - -
OPERATING 125,167$ 163,352$ 249,300$ 194,200$ 198,500$
Automobiles $ - $ - $ - $ 30,000 $ -
CAPITAL -$ -$ -$ 30,000$ -$
COMMUNITY DEVELOPMENT DIVISION
TOTAL 743,742$ 799,677$ 905,900$ 835,900$ 870,100$
Community Development Division Line Item Budget
PUBLIC WORKS DEPARTMENT
72
Streets & Drainage Division Line Item Budget
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Regular Wages $ 49,358 $ 77,716 $ 77,500 $ 77,700 $ 81,600
On Call 1,710 1,170 3,000 3,400 3,000
Overtime 2,033 5,428 8,000 6,600 8,000
Longevity 500 670 800 800 800
Health & Dental 10,724 21,770 24,700 23,000 25,700
TMRS 7,366 11,121 11,700 11,600 12,000
FICA 3,952 6,003 6,300 6,300 6,600
Workers Compensation 1,774 1,282 1,200 1,300 1,200
Other Benefits 170 404 400 400 400
HSA Contribution 1,800 1,200 1,500 4,000 4,000
PERSONNEL 79,387$ 126,763$ 135,100$ 135,100$ 143,300$
Operating Supplies $ 1,548 $ 987 $ 2,200 $ 2,200 $ 2,200
Fuel 2,201 2,430 4,000 4,000 5,000
Equipment Maintenance 54 - 1,000 1,000 1,000
Drainage Maintenance 46,576 42,002 146,000 146,000 151,000
Street Maintenance 179,489 230,623 155,000 155,000 155,000
Traffic Control Maintenance - - 1,000 1,000 1,000
Other Contracted Services 32,305 43,020 45,000 45,000 45,000
Transfer to Vehicle Replacement Fund 8,000 8,000 8,000 8,000 8,000
Transfer to Asset Replacement Fund 146,800 124,900 24,000 24,000 58,000
OPERATING 416,974$ 451,962$ 386,200$ 386,200$ 426,200$
Other Equipment $ - $ - $ - $ - $ -
CAPITAL -$ -$ -$ -$ -$
STREETS & DRAINAGE DIVISION TOTAL 496,360$ 578,725$ 521,300$ 521,300$ 569,500$
PUBLIC WORKS DEPARTMENT
73
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Regular Wages $ 162,446 $ 174,721 $ 175,300 $ 165,100 $ 192,400
On Call 4,884 5,301 5,500 5,500 5,500
Overtime 3,567 3,776 3,000 5,900 5,500
Longevity 465 695 900 700 700
Health & Dental 27,204 24,133 25,300 27,300 39,600
TMRS 22,561 24,325 24,300 23,400 26,400
FICA 12,714 13,824 13,900 13,200 14,800
Workers Compensation 5,598 3,428 3,200 2,800 3,300
Allowances 819 826 900 800 900
Other Benefits 642 836 800 700 900
HSA Contribution 6,600 4,400 5,500 5,500 4,000
PERSONNEL 247,501$ 256,264$ 258,600$ 250,900$ 294,000$
Operating Supplies $ 2,955 $ 3,821 $ 5,500 $ 5,500 $ 5,700
Fuel 790 1,212 1,500 1,500 1,500
Emergency Generator Fuel 4,401 22,929 5,000 5,000 5,000
Equipment Maintenance 67,819 76,189 86,800 86,800 99,600
Vehicle Maintenance 6,593 2,406 6,000 6,000 6,000
Building & Grounds Maintenance 47,267 51,679 61,700 61,700 61,700
Professional Dues 563 175 1,200 1,200 1,200
Professional Development 866 2,472 8,500 8,000 8,500
Other Contracted Services 298,659 283,490 327,600 320,000 339,000
Transfer to Vehicle Replacement Fund 31,855 12,000 13,000 13,000 14,000
Transfer to Technology Management Fund 26,100 27,100 25,200 25,200 27,300
Transfer to Asset Replacement Fund 178,800 165,500 174,000 174,000 179,600
OPERATING 666,667$ 648,973$ 716,000$ 707,900$ 749,100$
Other Equipment $ 84,484 $ 1,905 $ 28,000 $ 28,000 $ -
Other Construction Costs 60,995 48,235 66,200 47,000 43,000
CAPITAL 145,478$ 50,141$ 94,200$ 75,000$ 43,000$
FACILITY MAINTENANCE DIVISION TOTAL 1,059,646$ 955,378$ 1,068,800$ 1,033,800$ 1,086,100$
PUBLIC WORKS DEPARTMENT
Facility Maintenance Division Line Item Budget
74
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Regular Wages $ 296,661 $ 214,742 $ 216,300 $ 216,900 $ 234,000
On Call 10,563 10,842 11,000 10,200 11,000
Overtime 14,748 18,849 10,000 22,200 12,000
Longevity 2,890 2,770 3,000 3,000 3,000
Health & Dental 48,807 38,183 43,400 43,200 48,200
TMRS 42,656 32,358 31,600 33,100 33,600
FICA 23,786 18,057 17,500 18,200 18,900
Workers Compensation 8,946 5,155 4,500 5,000 4,500
Allowances 749 (14) - - -
Other Benefits 1,032 1,043 1,000 1,100 1,100
HSA Contribution 3,600 2,400 3,000 3,000 3,000
PERSONNEL 454,438$ 344,386$ 341,300$ 355,900$ 369,300$
Operating Supplies $ 13,641 $ 12,143 $ 13,600 $ 13,600 $ 14,500
Fuel 4,048 6,404 7,000 12,000 10,000
Equipment Maintenance - 2,210 5,000 3,500 4,000
Vehicle Maintenance 15,992 19,085 12,000 12,000 15,000
Traffic Control Maintenance 18,393 20,249 23,000 23,000 23,000
Electric Service 3,099 3,525 5,000 4,500 5,000
Natural Gas Service 787 972 1,000 1,200 1,200
Equipment Lease/Rental 266 710 700 700 700
Professional Dues 560 360 1,900 1,900 1,900
Publications 950 1,150 1,000 1,000 1,000
Professional Development 603 3,357 9,000 9,000 10,500
Other Contracted Services 18,252 17,105 30,000 30,000 32,000
Community Relations (373) 1,225 - - -
Transfer to Vehicle Replacement Fund 28,000 28,000 29,000 29,000 31,000
Transfer to Technology Management Fund 30,200 31,300 26,400 26,400 33,600
Transfer To Asset Replacement Fund 51,500 51,000 51,000 51,000 53,800
OPERATING 185,956$ 198,795$ 215,600$ 218,800$ 237,200$
Other Equipment $ 8,272 $ - $ - $ - $ -
Construction Costs - 7,751 5,000 5,000 19,000
CAPITAL 8,272$ 7,751$ 5,000$ 5,000$ 19,000$
GENERAL SERVICES DIVISION TOTAL 648,666$ 550,931$ 561,900$ 579,700$ 625,500$
General Services Division Line Item Budget
PUBLIC WORKS DEPARTMENT
75
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. (2023 Budget –
$617,300)
Parks Administration Work Load Indicators
Indicators 2020
Actual
2021
Actual
2022
Estimated
2023
Projected
Total numbers of social media posts 160 140 160 220
Senior Services – Provides transportation, leisure and social services for the senior citizens of
West University Place. (2023 Budget – $504,768)
Senior Services Work Load Indicators
Indicators 2020
Actual
2021
Actual
2022
Estimated
2023
Projected
Senior Classes, Trips, Lectures, and Misc.
Activities Participant Numbers 3,616 5563 7500 7500
Recreation Center – Operation of the pool and recreation facilities at the West University Place
Recreation Center and special events. (2023 Budget – $2,191,050)
Recreation Center Work Load Indicators
Indicators 2020
Actual
2021
Actual
2022
Estimated
2023
Projected
Recreation Classes and Camps
Participation Numbers 7,501 5300 6000 6100
Recreation Center Membership Totals 1,896 2600 2700 2500
Community Building and Scout House
Rentals 61 109 173 155
Pavilion Rentals 25 124 130 130
Special Events Offered 2 11 15 15
76
Parks Maintenance – Maintains the City’s parks and landscaping. (2023 Budget – $752,120)
Parks Maintenance Work Load Indicators
Indicators 2020
Actual
2021
Actual
2022
Estimated
2023
Projected
Park and ROW Acreage Maintained 29.14 29.14 29.14 29.14
Colonial Park Pool – Operation of the pool at Colonial Park. (2023 Budget – $541,000)
Colonial Park Pool Work Load Indicators
Indicators 2020
Actual
2021
Actual
2022
Estimated
2023
Projected
Colonial Park Pool Membership Totals 1,611 2700 3800 3700
Colonial Park Pool Rentals 0 76 130 140
PARKS AND RECREATION DEPARTMENT 2023 GOALS
• Complete planning phase for improvements at Wier Park.
• Incorporate Smart Irrigation systems in all parks and city facilities.
• Continue to recuperate memberships and programming lost during pandemic.
• Continue to recuperate Community Building rentals lost during pandemic
• Create incentive program to help with seasonal staff retention issues.
• Redesign leisure activity guide, “West U at Your Leisure” for centennial role out.
PARKS AND RECREATION DEPARTMENT BUDGET HIGHLIGHTS
• Authorized full-time employees – 12 (2022 authorized full-time employees – 12)
• Total Budget – $4,606,238 (2020 Total Budget – $4,334,000)
77
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
P&R Administration
Personnel 384,043$ 389,405$ 399,900$ 389,700$ 407,000$
Operating 55,827 100,600 176,400 179,700 210,300
Capital - 157 - - -
Total 439,870$ 490,162$ 576,300$ 569,400$ 617,300$
Senior Services
Personnel 212,799$ 222,499$ 265,800$ 259,400$ 282,268$
Operating 116,654 159,714 190,000 170,650 222,500
Capital 1,078 - - - -
Total 330,532$ 382,213$ 455,800$ 430,050$ 504,768$
Recreation Center
Personnel 674,638$ 709,347$ 863,600$ 807,100$ 896,450$
Operating 654,297 1,041,724 1,239,800 1,234,200 1,284,600
Capital 8,275 - 29,000 37,000 10,000
Total 1,337,210$ 1,751,071$ 2,132,400$ 2,078,300$ 2,191,050$
Parks Maintenance
Personnel 218,406$ 210,293$ 230,400$ 173,115$ 266,520$
Operating 341,750 415,980 418,700 426,200 477,600
Capital - 101,033 40,000 29,400 8,000
Total 560,156$ 727,306$ 689,100$ 628,715$ 752,120$
Colonial Park
Personnel 159,153$ 178,573$ 223,800$ 206,520$ 252,300$
Operating 214,301 230,689 251,600 246,700 288,700
Capital - - 5,000 5,700 -
Total 373,454$ 409,262$ 480,400$ 458,920$ 541,000$
Total Department 3,041,222$ 3,760,014$ 4,334,000$ 4,165,385$ 4,606,238$
PARKS & RECREATION DEPARTMENT
78
Parks and Recreation Department Staffing Schedule
2022 2023
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Parks and Recreation
Administration
Parks and Recreation Director 12 1 1 118,450$ 183,598$
Administrative Manager 9 1 0 73,893$ 107,145$
Executive Director FWUP 7 1 1 61,069$ 88,550$
Administrative Coordinator 6 0 1 55,517$ 80,500$
Senior Services
Senior Services Manager 8 1 1 67,176$ 97,405$
Program Specialist-Sr. Services 4 1 1 43,870$ 63,611$
Recreation Center
Recreation Manager 9 1 1 73,893$ 107,145$
Recreation Operations Supervisor 7 1 1 61,069$ 88,550$
Program Specialist-Aquatics &
Recreation 6 2 2 55,517$ 80,500$
Parks Maintenance
Park Operations Manager 9 1 1 73,893$ 107,145$
Park Maintenance Crew Leader 4 0 1 43,870$ 63,611$
Park Technician II 2 0 1 36,256$ 52,530$
Park Technician 1 2 0 32,960$ 47,792$
Total Parks and Recreation Department 12 12
SALARY RANGE
79
Parks and Recreation Administration Division Line Item Budget
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Regular Wages $ 271,916 $ 278,064 $ 281,500 $ 274,800 $ 286,400
Longevity 3,385 3,565 3,800 2,900 2,900
Health & Dental 36,232 35,780 40,500 41,200 45,500
TMRS 37,247 37,977 38,600 37,700 38,600
FICA 20,326 20,675 21,400 20,300 21,600
Workers Compensation 724 400 400 300 400
Allowances 8,658 8,732 8,900 8,300 7,700
Other Benefits 948 1,240 1,300 1,200 1,300
HSA Contribution 3,625 2,000 2,500 2,000 -
Employee Relations 983 971 1,000 1,000 1,000
PERSONNEL 384,043$ 389,405$ 399,900$ 389,700$ 407,000$
Office Supplies $ 97 $ 357 $ 1,000 $ 600 $ 600
Operating Supplies 2,117 2,354 3,000 3,000 3,000
Treatment Chemicals 383 (481) - - -
Postage & Shipping 16,591 22,388 5,000 5,000 5,500
Electric Service - - - - -
Natural Gas Service 203 317 300 - -
Equipment Lease/Rental 2,944 1,460 2,100 2,100 2,400
Professional Dues 2,466 1,465 2,600 2,600 2,600
Professional Development 1,029 5,022 7,500 7,500 7,500
Youth Sports - 32,500 100,000 104,000 126,500
Community Relations 2,897 6,919 31,700 31,700 35,000
Transfer to Technology Management Fund 27,100 28,300 23,200 23,200 27,200
OPERATING 55,827$ 100,600$ 176,400$ 179,700$ 210,300$
Furniture & Equip <$5000 $ - $ 157 $ - $ - $ -
CAPITAL $ - $ 157 $ - $ - $ -
PARKS AND RECREATION ADMINISTRATION
DIVISION TOTAL 439,870$ 490,162$ 576,300$ 569,400$ 617,300$
PARKS AND RECREATION DEPARTMENT
80
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Regular Wages $ 144,171 $ 147,284 $ 150,700 $ 149,100 $ 157,200
Part-Time Wages 16,298 23,522 53,500 51,600 60,045
Overtime 402 335 1,400 700 1,523
Longevity 1,535 1,655 1,800 1,800 1,800
Health & Dental 13,627 13,498 15,200 14,700 16,500
TMRS 19,131 19,529 23,000 21,700 23,600
FICA 12,235 12,976 15,700 15,200 16,800
Workers Compensation 901 608 800 900 1,100
Other Benefits 525 691 700 700 700
HSA Contribution 3,975 2,400 3,000 3,000 3,000
PERSONNEL 212,799$ 222,499$ 265,800$ 259,400$ 282,268$
Office Supplies $ 728 $ 790 $ 800 $ 800 $ 800
Operating Supplies 1,609 3,933 5,500 5,500 7,500
Fuel 385 1,047 1,500 1,500 1,500
Equipment Maintenance 80 - - - -
Vehicle Maintenance 1,341 425 2,500 1,500 2,000
Postage & Shipping 11,842 17,476 4,000 4,000 4,000
Electric Service 5,412 6,512 10,000 9,700 10,000
Natural Gas Service 795 564 900 1,100 1,100
Equipment Lease/Rental 1,016 1,339 800 600 800
Professional Dues 289 172 300 350 500
Professional Development 278 665 900 900 900
Credit Card Fees 1,834 2,522 4,000 3,000 4,000
Instructor Fees 19,330 45,469 55,000 55,000 68,600
Community Relations 4,877 11,477 29,600 12,500 32,100
Boards and Committees 5,039 4,023 5,000 5,000 5,000
Transfer to Vehicle Replacement Fund 9,000 9,000 12,000 12,000 16,000
Transfer to Technology Management Fund 50,000 51,500 54,400 54,400 64,900
Transfer to Asset Replacement Fund 2,800 2,800 2,800 2,800 2,800
OPERATING 116,654$ 159,714$ 190,000$ 170,650$ 222,500$
Furniture & Equip <$5000 $ 1,078 $ - $ - $ - $ -
Other Equipment - - - - -
CAPITAL 1,078$ $ - $ - $ - $ -
SENIOR SERVICES DIVISION TOTAL 330,532$ 382,213$ 455,800$ 430,050$ 504,768$
Senior Services Division Line Item Budget
PARKS AND RECREATION DEPARTMENT
81
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Regular Wages $ 275,595 $ 265,582 $ 296,700 $ 285,800 $ 305,400
Part-Time Wages 258,708 308,230 392,000 370,500 420,150
On Call 855 1,245 3,200 2,400 2,800
Overtime 3,072 5,060 6,300 5,300 8,300
Longevity 1,795 1,765 1,900 1,900 1,900
Health & Dental 26,137 21,440 37,700 21,200 23,700
TMRS 50,741 50,333 53,700 54,800 58,500
FICA 41,310 44,454 53,200 50,300 57,400
Workers Compensation 6,824 4,706 8,000 5,400 8,200
Allowances 2,808 2,482 2,900 2,900 2,900
Other Benefits 1,018 1,201 1,300 1,400 1,400
HSA Contribution 5,775 2,850 4,500 3,000 3,000
Employee Relations - - 2,200 2,200 2,800
PERSONNEL 674,638$ 709,347$ 863,600$ 807,100$ 896,450$
Office Supplies $ 894 $ 2,463 $ 2,300 $ 2,300 $ 2,400
Operating Supplies 29,204 65,386 29,400 29,400 28,600
Treatment Chemicals 7,236 10,976 16,300 16,300 18,200
Equipment Maintenance 5,002 6,752 10,000 10,000 10,400
Swimming Pool Maintenance 11,137 10,332 14,700 14,700 18,900
Postage & Shipping 1,115 3,982 - - -
Electric Service 77,189 76,389 90,000 86,700 90,000
Natural Gas Service 11,847 15,130 25,000 18,000 22,000
Equipment Lease/Rental 2,557 2,517 2,400 2,400 2,700
Professional Dues 425 623 1,100 1,000 2,900
Professional Development 3,465 3,305 10,300 10,300 11,200
Credit Card Fees 21,310 32,231 39,200 49,000 49,000
Instructor Fees 320,116 654,785 785,000 780,000 811,200
Community Relations - 53 48,700 48,700 53,500
Transfer to Technology Management Fund 102,600 106,600 118,400 118,400 119,500
Transfer To Asset Replacement Fund 60,200 50,200 47,000 47,000 44,100
OPERATING 654,297$ 1,041,724$ 1,239,800$ 1,234,200$ 1,284,600$
Furniture & Equip <$5000 $ - $ - $ - $ 8,000 $ -
Other Equipment 8,275 - 18,000 18,000 -
Other Construction Costs - - 11,000 11,000 10,000
CAPITAL $ 8,275 $ - $ 29,000 $ 37,000 $ 10,000
RECREATION CENTER DIVISION TOTAL 1,337,210$ 1,751,071$ 2,132,400$ 2,078,300$ 2,191,050$
Recreation Center Division Line Item Budget
PARKS AND RECREATION DEPARTMENT
82
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Regular Wages $ 144,376 $ 146,605 $ 150,000 $ 117,600 $ 167,500
Part-Time Wages 5,999 - 6,800 - 14,820
On Call 1,467 1,098 1,800 1,215 1,800
Overtime 637 1,537 1,900 500 1,900
Longevity 645 735 1,000 1,600 1,600
Health & Dental 29,921 26,427 33,400 24,500 36,000
TMRS 19,394 19,724 20,400 16,000 22,500
FICA 11,146 10,931 11,700 8,700 15,400
Workers Compensation 3,419 1,822 1,800 1,500 2,100
Allowances 819 721 900 900 2,100
Other Benefits 582 692 700 600 800
PERSONNEL 218,406$ 210,293$ 230,400$ 173,115$ 266,520$
Office Supplies $ 199 $ - $ - $ - $ -
Operating Supplies 4,049 4,018 4,400 4,400 4,400
Fuel 2,677 3,909 4,000 5,000 5,000
Equipment Maintenance 659 120 1,800 1,800 2,100
Vehicle Maintenance 1,592 6,679 8,500 8,500 8,500
Building & Grounds Maintenance 18,408 25,000 27,000 27,000 32,900
Electric Service 6,882 9,514 12,000 11,600 12,000
Professional Development 944 1,215 3,100 3,100 4,800
Other Contracted Services 215,841 273,926 271,000 277,900 307,900
Transfer to Vehicle Replacement Fund 8,000 8,000 14,000 14,000 14,000
Transfer to Technology Management Fund 24,600 25,600 23,900 23,900 28,100
Transfer To Asset Replacement Fund 57,900 58,000 49,000 49,000 57,900
OPERATING 341,750$ 415,980$ 418,700$ 426,200$ 477,600$
Other Equipment $ - $ - $ 32,000 $ 29,400 $ -
Other Construction Costs - 101,033 8,000 - 8,000
CAPITAL $ - $ 101,033 $ 40,000 $ 29,400 $ 8,000
PARKS MAINTENANCE DIVISION TOTAL 560,156$ 727,306$ 689,100$ 628,715$ 752,120$
Parks Maintenance Division Line Item Budget
PARKS AND RECREATION DEPARTMENT
83
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Regular Wages $ - $ - $ - $ - $ -
Part-Time Wages 145,580 164,304 205,700 190,600 230,300
Overtime 78 6 - 120 -
TMRS 70 210 - - -
FICA 11,147 12,572 15,700 14,600 18,300
Workers Compensation 2,279 1,482 2,400 1,200 2,700
Employee Relations - - - - 1,000
PERSONNEL 159,153$ 178,573$ 223,800$ 206,520$ 252,300$
Office Supplies $ 271 $ - $ - $ - $ -
Operating Supplies 11,338 26,123 16,200 16,200 17,400
Treatment Chemicals 10,272 16,531 23,300 23,300 25,700
Swimming Pool Maintenance 54,517 42,330 43,800 43,800 57,100
Postage & Shipping 812 617 - - -
Electric Service 29,080 32,251 40,000 33,600 40,000
Natural Gas Service 536 1,077 1,000 1,100 1,100
Equipment Lease/Rental 380 655 700 700 700
Credit Card Fees 596 2,385 3,100 4,500 4,500
Community Relations - 319 14,000 14,000 16,300
Transfer to Technology Management Fund 62,900 64,900 68,000 68,000 73,800
Transfer To Asset Replacement Fund 43,600 43,500 41,500 41,500 52,100
OPERATING 214,301$ 230,689$ 251,600$ 246,700$ 288,700$
Other Equipment $ - $ - $ 5,000 $ 5,000 $ -
CAPITAL $ - $ - $ 5,000 $ 5,700 $ -
COLONIAL PARK DIVISION TOTAL 373,454$ 409,262$ 480,400$ 458,920$ 541,000$
PARKS AND RECREATION DEPARTMENT
Colonial Park Division Line Item Budget
84
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Transfer to Capital Project Fund $ - $ 300,000 $ - $ - $ -
Transfer to Capital Reserve Fund - 4,500,000 - 4,200,000 -
Transfer to Technology Management Fund - 220,000 - - -
Transfer to Employee Benefit Fund 33,700 35,000 35,000 35,000 60,000
Transfer to Human Resource Svcs Fund 249,900 252,000 250,000 250,000 230,000
TRANSFERS OUT 283,600$ 5,307,000$ 285,000$ 4,485,000$ 290,000$
TRANSFERS
85
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86
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 2023 debt service payments requires an ad
valorem tax rate of $0.084733 per $100 of assessed value in tax year 2022, an increase of 0.01%
or $0.00009 per $100.
In 2023, the Debt Service Fund will pay $8,781,336 of debt service, issuance costs and fiscal
agent fees, an increase of $2,476,386 from the 2022 adopted budget. 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 2022 is estimated to be $7.809 billion, the current debt
limit under this provision is $390.5 million. As of December 31, 2022, the City will owe a total
of $85.715 million to bondholders for all existing outstanding principal. Of this total, the Debt
Service Fund, using property taxes, will provide $63.495 million. The funding for the remaining
$22.22 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 $8.06 million in
2024 and will decrease in the subsequent years. During the recent period of historically low
interest rates, the City continued to refund all bonds that are available for refunding, significantly
reducing interest that the City had to pay, including a partial refund of the 2017 bond issuance in
early 2021. Currently, most outstanding bonds are at interest rates close to the current market
rates.
87
DEBT SERVICE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
REVENUES:
Current Year Property Taxes 7,667,034$ 6,772,312$ 5,876,000$ 5,876,000$ 6,159,239$
Prior Year Property Taxes 56,848 42,640 50,000 50,000 50,000
Penalty and Interest 31,427 36,471 32,000 35,000 32,000
Collection Fees 10,332 902 2,000 9,800 14,400
Transfer from 2019 Cert Of Obligation Fund 688,079 - - - -
Transfer from Water & Sewer Fund 1,184,183 388,020 367,637 367,700 665,000
General Obligation Bond Proceeds 11,376,128 - - - -
Certificates of Obligation Proceeds - - - 1,928,780 -
TOTAL REVENUES 21,014,031$ 7,240,345$ 6,327,637$ 8,267,280$ 6,920,639$
EXPENDITURES:
Bond Principal 8,060,000 6,496,435 4,885,000 4,885,000 5,475,000
Interest on Bonds 930,783 1,364,103 1,411,700 1,411,629 3,207,475
Fiscal Agent Fees 2,250 3,300 3,250 3,300 3,300
Issuance Costs 111,602 3,500 5,000 3,500 95,561
Payment to Refunded Bond Escrow 11,264,456 - - - -
TOTAL EXPENDITURES 20,369,091$ 7,867,338$ 6,304,950$ 6,303,429$ 8,781,336$
NET REVENUES 644,940$ (626,993)$ 22,687$ 1,963,851$ (1,860,697)$
BEGINNING BALANCE 916,421$ 1,561,361$ 929,090$ 934,368$ 2,898,219$
ENDING BALANCE 1,561,361$ 934,368$ 951,777$ 2,898,219$ 1,037,522$
88
Principal Principal
Amount Outstanding Outstanding
Series Obligation of Issue December 31, 2022 Principal Interest Total December 31, 2023
2011 Certificates of Obligation 910,000 250,000 250,000 2,813 252,813 -
2017 General Obligation Refunding (1)9,965,000 6,605,000 - 132,761 132,761 6,605,000
2019 Certificates of Obligation 4,040,000 3,830,000 105,000 151,100 256,100 3,725,000
2020 General Obligation Refunding 10,780,000 5,360,000 2,220,000 126,831 2,346,831 3,140,000
2020 Certificates of Obligation 23,190,000 22,605,000 250,000 860,750 1,110,750 22,355,000
2022 Certificates of Obligation (2)47,065,000 47,065,000 - 1,754,421 1,754,421 47,065,000
85,715,000$ 2,825,000$ 3,028,675$ 5,853,675$ 82,890,000$
(1) Includes Cash Defeasance of Series 2017 Bonds on March 1, 2023.
(2) Includes portion to be paid by water sewer user fees.
CITY OF WEST UNIVERSITY PLACE
GENERAL LONG TERM DEBT
SCHEDULE OF FISCAL YEAR REQUIREMENTS
Principal & Interest
Requirements for 2023
89
Fiscal Year Principal Interest Due 2/1 Interest Due 8/1 Total Interest Total
2023 2,825,000 1,274,517 1,754,158 3,028,675 5,853,675
2024 4,635,000 1,754,158 1,666,856 3,421,014 8,056,014
2025 3,650,000 1,666,856 1,606,757 3,273,613 6,923,613
2026 3,770,000 1,606,757 1,544,728 3,151,485 6,921,485
2027 3,900,000 1,544,728 1,476,596 3,021,324 6,921,324
2028 4,040,000 1,476,596 1,405,738 2,882,334 6,922,334
2029 2,415,000 1,405,738 1,346,963 2,752,700 5,167,700
2030 2,535,000 1,346,963 1,285,238 2,632,200 5,167,200
2031 2,660,000 1,285,238 1,220,463 2,505,700 5,165,700
2032 2,790,000 1,220,463 1,156,263 2,376,725 5,166,725
2033 2,920,000 1,156,263 1,089,038 2,245,300 5,165,300
2034 3,055,000 1,089,038 1,022,713 2,111,750 5,166,750
2035 2,495,000 1,022,713 968,188 1,990,900 4,485,900
2036 2,610,000 968,188 911,038 1,879,225 4,489,225
2037 2,725,000 911,038 851,263 1,762,300 4,487,300
2038 2,850,000 851,263 788,613 1,639,875 4,489,875
2039 2,970,000 788,613 731,031 1,519,644 4,489,644
2040 3,085,000 731,031 669,838 1,400,869 4,485,869
2041 3,220,000 669,838 599,750 1,269,588 4,489,588
2042 3,360,000 599,750 526,613 1,126,363 4,486,363
2043 3,510,000 526,613 450,200 976,813 4,486,813
2044 3,675,000 450,200 363,650 813,850 4,488,850
2045 3,850,000 363,650 272,950 636,600 4,486,600
2046 4,035,000 272,950 177,850 450,800 4,485,800
2047 4,230,000 177,850 78,100 255,950 4,485,950
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
85,715,000$ 25,319,305$ 24,044,789$ 49,364,094$ 135,079,094$
Note - 2023 does not include the $2.65 million principal payment for partial defeasance of 2017 Bonds on March 1, 2023.
CITY OF WEST UNIVERSITY PLACE
GENERAL LONG TERM DEBT
PRINCIPAL AND INTEREST REQUIREMENTS
As of December 31, 2022
INCLUDES CASH DEFEASANCE OF SERIES 2017 BONDS
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
2023202420252026202720282029203020312032203320342035203620372038203920402041204220432044204520462047204820492050Annual Debt Service Requirements
Principal Total Interest
90
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
2022 Forecast – W&S Fund gross revenues are expected to be $8.22 million, which is a decrease
of $7,900 compared to the budgeted amount of $8.23 million.
Operating expenditures in 2022 are expected to be approximately $4.76 million, which is below
2022 Budget appropriations of $5.08 million. Debt service, administrative cost and a transfer to
the Water & Sewer Capital Project Fund adds $2.52 million more to the total expenditures.
Altogether, W&S Fund 2022 expenditures are expected to total approximately $7.28 million which
is above the 2022 Budget of $7.62 million.
2023 Budget – The 2023 Budget anticipates total Water and Sewer Utility Fund revenues of
approximately $8.84 million, which is $615,400 more than the 2022 estimated revenues. The City
continually monitors and evaluates the need to adjust water and sewer rates in order to ensure the
fund is self-supporting, the infrastructure rehabilitation is adequate, and all bond covenants are in
compliance. A 6% water rate increase and 3% sewer rate increase is necessary to maintain a
healthy water and sewer fund.
System operations, including the Utility Billing division, are appropriated at $6.39 million,
including $1.25 million transferred to the General Fund for the administrative cost allocation. The
91
WATER AND SEWER FUND (Cont.)
transfer to the Water & Sewer Capital Project Fund is $900,000. Debt service of $670 thousand in
2023 is for the 2022 certificates of obligation capitalized interest debt service payment.
For the Future – The W&S Fund is the most difficult of all of the City’s funds to predict. Water
usage can vary dramatically with the weather. All projections and budgets are based on averages
and likely to differ considerably from actual results. Most costs also vary as revenues fluctuate,
but are generally expected to increase an average of 3% per year. While much of the system’s
delivery and collection infrastructure is new, some key components are aging dramatically: Lift
stations, elevated towers and water wells will all need major overhauls in the foreseeable future.
Anticipated rate increases from the City of Houston are budgeted at 5%, and increasing costs of
service could require future rate increases to keep pace with the City of Houston’s rate increase
for treated water and other operational costs of providing service.
92
WATER AND SEWER FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
REVENUES:
FEMA Reimbursement -$ 31,670$ -$ -$ -$
Water Service 5,205,754 4,520,193 5,000,000 4,929,000 5,400,000
Sewer Service 3,288,263 2,935,835 3,100,000 3,140,000 3,300,000
Penalties 32,276 48,516 45,000 51,300 48,000
Connection Fee 68,650 84,700 80,000 87,600 80,000
Earnings on Investments 6,312 476 2,000 2,000 3,000
Recovered Bad Debt Writeoffs - - - - -
Miscellaneous 1,244 7,320 1,500 10,700 5,000
Transfer from Human Resource Svcs Fund - 43,199 - - -
TOTAL REVENUE 8,602,500$ 7,671,910$ 8,228,500$ 8,220,600$ 8,836,000$
EXPENDITURES BY DEPARTMENT:
Debt Service 1,202,796$ 395,002$ 393,020$ 372,700$ 670,000$
Finance 191,455 259,624 311,700 300,600 312,600
Public Works 4,183,535 4,206,410 4,769,300 4,455,300 4,822,800
Transfer to Asset Replacement Fund - 105,755 - - -
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 2,700,000 900,000 900,000 900,000
TOTAL EXPENDITURES 7,727,786$ 8,916,792$ 7,624,020$ 7,278,600$ 7,955,400$
NET REVENUES (EXPENDITURES)874,714$ (1,244,882)$ 604,480$ 942,000$ 880,600$
BEGINNING WORKING CAPITAL 717,313$ 1,592,027$ 840,390$ 347,145$ 1,289,145$
ENDING WORKING CAPITAL 1,592,027$ 347,145$ 1,444,870$ 1,289,145$ 2,169,745$
Operations
60.6%
Finance
3.9%
Debt Service
8.5%
Transfers
27.0%
Water & Sewer Fund 2023 Expenditures
93
WATER AND SEWER FUND
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
REVENUES:
FEMA Reimbursement $ - $ 31,670 $ - $ - $ -
Water Service 5,205,754 4,520,193 5,000,000 4,929,000 5,400,000
Sewer Service 3,288,263 2,935,835 3,100,000 3,140,000 3,300,000
Penalties 32,276 48,516 45,000 51,300 48,000
Connection Fee 68,650 84,700 80,000 87,600 80,000
Earnings on Investments 6,312 476 2,000 2,000 3,000
Miscellaneous 1,244 7,320 1,500 10,700 5,000
Transfer from Human Resource Svcs Fund - 43,199 - - -
TOTAL REVENUE 8,602,500$ 7,671,910$ 8,228,500$ 8,220,600$ 8,836,000$
EXPENDITURES:
Regular Wages $ 687,353 $ 686,967 $ 745,600 $ 657,300 $ 783,500
On Call 13,647 9,693 14,500 12,800 14,500
Overtime 70,402 79,580 73,000 93,600 73,000
Longevity 6,254 4,813 4,900 4,500 4,300
Health & Dental 114,034 98,736 134,000 107,000 155,100
TMRS 101,995 102,603 110,300 101,000 105,200
FICA 56,769 57,478 60,900 56,300 59,400
Workers Compensation 17,418 9,403 11,000 8,800 9,900
Allowances 3,318 2,142 2,600 2,500 2,600
Other Benefits 2,655 3,060 3,600 3,100 3,600
HSA Contribution 13,250 4,000 17,500 4,500 4,000
Employee Relations 1,323 1,143 1,500 2,000 2,200
Accrued Vacation (6,887) (26,276) - - -
Pension Expense (19,137) - - - -
OPEB Expense (38,839) - - - -
Office Supplies 1,192 1,808 1,600 2,300 2,800
Operating Supplies 26,137 30,238 30,000 30,000 33,000
Fuel 6,298 9,874 15,000 15,000 18,000
Treatment Chemicals 52,610 85,827 100,000 100,000 100,000
Equipment Maintenance 15,776 26,453 30,000 25,000 25,000
Vehicle Maintenance 17,388 28,330 20,000 20,000 23,000
Building & Grounds Maintenance 25,675 13,839 30,000 30,000 30,000
Water System Maintenance 169,806 150,025 200,000 200,000 241,000
Sewer System Maintenance 197,154 175,899 190,000 190,000 200,000
Postage & Shipping - 222 - 1,000 500
Electric Service 302,352 309,063 320,000 325,000 330,000
Surface Water 1,538,297 1,753,544 1,750,000 1,600,000 1,750,000
Natural Gas Service 321 385 400 500 500
Other Utilities 114 1,364 1,000 1,000 1,000
Equipment Lease/Rental 3,443 2,301 2,400 3,000 3,000
Professional Dues 1,431 2,160 2,800 2,800 2,500
Publications - 538 - - -
Professional Development 5,888 12,383 12,000 12,400 14,100
Sludge Removal 67,868 47,408 95,000 65,000 80,000
Credit Card Fees 72,535 86,754 80,400 90,000 96,000
Other Contracted Services 352,536 359,274 516,000 496,000 418,000
Resident Reimbursement - 1,800 3,000 1,500 3,000
Community Relations 3,540 6,618 25,000 15,000 15,000
Other Equipment 3,725 1,686 60,000 60,000 60,000
Other Construction Costs 168,450 - - - -
Bad Debt Expense 18,613 6,982 5,000 5,000 5,000
Transfer to Debt Service Fund 1,184,183 388,020 388,020 367,700 665,000
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 2,700,000 900,000 900,000 900,000
Transfer to Vehicle Replacement Fund 92,000 93,000 102,000 102,000 125,000
Transfer to Technology Management Fund 140,000 139,000 145,000 145,000 135,100
STATEMENT OF REVENUES AND EXPENDITURES
94
WATER AND SEWER FUND
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
STATEMENT OF REVENUES AND EXPENDITURES
Transfer to Asset Replacement Fund 86,900 92,900 170,000 170,000 211,600
TOTAL EXPENDITURES $ 7,727,786 $ 8,916,792 $ 7,624,020 $ 7,278,600 $ 7,955,400
NET REVENUES (EXPENDITURES)874,714$ (1,244,882)$ 604,480$ 942,000$ 880,600$
BEGINNING WORKING CAPITAL 717,313$ 1,592,027$ 840,390$ 347,145$ 1,289,145$
ENDING WORKING CAPITAL 1,592,027$ 347,145$ 1,444,870$ 1,289,145$ 2,169,745$
Personnel
15.3%
Surface Water
22.0%
Other Operating
11.7%
Water System
Maintenance
3.0%Sewer System
Maintenance
2.5%
Electric Service
4.1%
Debt Service
8.4%
Transfer to General
Fund
15.7%
Transfer to W&S
Capital Fund
11.3%
Other Transfers
5.9%
Water & Sewer Fund
2023 Expenditures by Type
95
WATER AND SEWER FUND
ACCOUNT LIST
Actual Actual Budget Estimated Budget
Account Description 2020 2021 2022 2022 2023
REVENUES
FEMA Reimbursement -$ 31,670$ -$ -$ -$
Water Service 5,205,754 4,520,193 5,000,000 4,929,000 5,400,000
Sewer Service 3,288,263 2,935,835 3,100,000 3,140,000 3,300,000
Penalties 32,276 48,516 45,000 51,300 48,000
Connection Fee 68,650 84,700 80,000 87,600 80,000
Earnings on Investments 6,312 476 2,000 2,000 3,000
Recovered Bad Debt Writeoffs - - - - -
Miscellaneous 1,244 7,320 1,500 10,700 5,000
Transfer from Human Resource Svcs Fund - 43,199 - - -
TOTAL REVENUE 8,602,500$ 7,671,910$ 8,228,500$ 8,220,600$ 8,836,000$
EXPENDITURES
Bad Debt Expense 18,613 6,982 5,000 5,000 5,000
Transfer to Debt Service Fund 1,184,183 388,020 388,020 367,700 665,000
TOTAL CITY WIDE 1,202,796$ 395,002$ 393,020$ 372,700$ 670,000$
Regular Wages 69,510 88,517 91,000 89,900 94,900
Overtime 7,709 2,158 3,000 2,200 3,000
Longevity - 195 300 300 300
Health & Dental 14,401 19,339 21,700 21,700 23,100
TMRS 9,801 11,964 12,400 12,100 12,600
FICA 5,520 6,408 6,600 6,400 6,900
Workers Compensation 196 125 100 100 100
Allowances - - - - -
Other Benefits 257 445 500 500 500
HSA Contribution 4,125 2,000 2,500 2,500 2,500
Accrued Vacation (5,538) 2,289 - - -
Pension Expense (13,120) - - - -
OPEB Expense (12,797) - - - -
Office Supplies 549 - - 700 1,000
Postage & Shipping - - - - -
Equipment Lease/Rental 2,441 1,700 1,700 2,300 2,300
Publications - 538 - - -
Professional Development - 75 1,500 1,900 1,400
Other Contracted Services 35,866 37,118 90,000 70,000 68,000
Credit Card Fees 72,535 86,754 80,400 90,000 96,000
Furniture & Equip <$5000 - - - - -
TOTAL FINANCE 191,455$ 259,624$ 311,700$ 300,600$ 312,600$
Regular Wages 617,843 598,451 654,600 567,400 688,600
On Call 13,647 9,693 14,500 12,800 14,500
Overtime 62,693 77,423 70,000 91,400 70,000
Longevity 6,254 4,618 4,600 4,200 4,000
Health & Dental 99,632 79,397 112,300 85,300 132,000
TMRS 92,194 90,639 97,900 88,900 92,600
FICA 51,249 51,070 54,300 49,900 52,500
Workers Compensation 17,222 9,278 10,900 8,700 9,800
Allowances 3,318 2,142 2,600 2,500 2,600
Other Benefits 2,398 2,615 3,100 2,600 3,100
HSA Contribution 9,125 2,000 15,000 2,000 1,500
Employee Relations 1,323 1,143 1,500 2,000 2,200
Accrued Vacation (1,348) (28,565) - - -
96
WATER AND SEWER FUND
ACCOUNT LIST
Actual Actual Budget Estimated Budget
Account Description 2020 2021 2022 2022 2023
Pension Expense (6,017) - - - -
OPEB Expense (26,042) - - - -
Office Supplies 643 1,808 1,600 1,600 1,800
Operating Supplies 26,137 30,238 30,000 30,000 33,000
Fuel 6,298 9,874 15,000 15,000 18,000
Treatment Chemicals 52,610 85,827 100,000 100,000 100,000
Equipment Maintenance 15,776 26,453 30,000 25,000 25,000
Vehicle Maintenance 17,388 28,330 20,000 20,000 23,000
Building & Grounds Maintenance 25,675 13,839 30,000 30,000 30,000
Water System Maintenance 169,806 150,025 200,000 200,000 241,000
Sewer System Maintenance 197,154 175,899 190,000 190,000 200,000
Postage & Shipping - 222 - 1,000 500
Electric Service 302,352 309,063 320,000 325,000 330,000
Surface Water 1,538,297 1,753,544 1,750,000 1,600,000 1,750,000
Natural Gas Service 321 385 400 500 500
Other Utilities 114 1,364 1,000 1,000 1,000
Equipment Lease/Rental 1,002 601 700 700 700
Professional Dues 1,431 2,160 2,800 2,800 2,500
Professional Development 5,888 12,308 10,500 10,500 12,700
Sludge Removal 67,868 47,408 95,000 65,000 80,000
Other Contracted Services 316,669 322,155 426,000 426,000 350,000
Resident Reimbursement - 1,800 3,000 1,500 3,000
Community Relations 3,540 6,618 25,000 15,000 15,000
Furniture & Equip <$5000 - - - - -
Other Equipment 3,725 1,686 60,000 60,000 60,000
Other Construction Costs 168,450 - - - -
Transfer to Vehicle Replacement Fund 92,000 93,000 102,000 102,000 125,000
Transfer to Technology Management Fund 140,000 139,000 145,000 145,000 135,100
Transfer to Asset Replacement Fund 86,900 92,900 170,000 170,000 211,600
TOTAL PUBLIC WORKS 4,183,535$ 4,206,410$ 4,769,300$ 4,455,300$ 4,822,800$
Transfer to Asset Replacement Fund - 105,755 - - -
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 2,700,000 900,000 900,000 900,000
TOTAL TRANSFERS 2,150,000$ 4,055,755$ 2,150,000$ 2,150,000$ 2,150,000$
TOTAL EXPENDITURES 7,727,786$ 8,916,792$ 7,624,020$ 7,278,600$ 7,955,400$
97
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 2020
Actual
2021
Actual
2022
Estimated
2023
Projected
Number of Billing Help emails & number
of customer service calls and/or in-person 3,174 5,000 5,000 6,000
Number of service orders created/processed 1,798 1,601 2,000 2,500
% of customers paying electronically 50% 80% 80% 85%
% of customers receiving e-statements 53% 58% 60% 65%
Number of bill adjustments processed 664 213 250 300
Number of single family accounts billed 5,450 5,526 5,600 5,650
Number of new single family connections 540 874 900 950
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. (2023 Budget $312,600)
FINANCE DEPARTMENT (W&S FUND) 2023 GOALS
• Continue utility customer service training for all Finance staff members
• Implement new utility billing ERP system
• Review and update, as necessary, all utility billing financial process to maximize efficiencies
• 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 (2022 authorized full-time employees – 2)
• Decrease in Other Contracted Services – $22,000
• Increase in Credit Card Fees – $15,600
• Increase in Personnel Costs – $5,800
• Total Budget – $312,600 (2022 Total Budget – $311,700)
98
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Utility Billing & Customer
Service
Personnel 80,064$ 138,231$ 138,100$ 135,700$ 143,900$
Operating 111,391 126,186 173,600 164,900 168,700
Capital - - - - -
Total 191,455$ 264,416$ 311,700$ 300,600$ 312,600$
Total Department 191,455$ 264,416$ 311,700$ 300,600$ 312,600$
Finance Department Staffing Schedule (W&S Fund)
2022 2023
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Finance - Utility Billing
Sr. Customer Service
Representative 5 1 1 50,470$ 73,182$
Fiscal Services Technician 2 1 1 36,256$ 52,530$
Total Finance (W&S Fund)2 2
FINANCE DEPARTMENT
SALARY RANGE
99
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Regular Wages $ 69,510 $ 88,517 $ 91,000 $ 89,900 $ 94,900
Overtime 7,709 2,158 3,000 2,200 3,000
Longevity - 195 300 300 300
Health & Dental 14,401 19,339 21,700 21,700 23,100
TMRS 9,801 11,964 12,400 12,100 12,600
FICA 5,520 6,408 6,600 6,400 6,900
Workers Compensation 196 125 100 100 100
Other Benefits 257 445 500 500 500
HSA Contribution 4,125 2,000 2,500 2,500 2,500
Accrued Vacation (5,538) 2,289 - - -
Pension Expense (13,120) 581 - - -
OPEB Expense (12,797) 4,211 - - -
PERSONNEL 80,064$ 138,231$ 138,100$ 135,700$ 143,900$
Office Supplies $ 549 $ - $ - $ 700 $ 1,000
Equipment Lease/Rental 2,441 1,700 1,700 2,300 2,300
Professional Development - 75 1,500 1,900 1,400
Credit Card Fees 72,535 86,754 80,400 90,000 96,000
Other Contracted Services 35,866 37,118 90,000 70,000 68,000
OPERATIONS 111,391$ 126,186$ 173,600$ 164,900$ 168,700$
FINANCE DIVISION TOTAL 191,455$ 264,416$ 311,700$ 300,600$ 312,600$
WATER AND SEWER FUND
FINANCE DEPARTMENT
Finance Division Line Item Budget
100
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 2020
Actual
2021
Actual
2022
Estimated
2023
Projected
New Water Services Installed 32 24 25 30
Water Distributed (surface and groundwater
in gallons) 787M 678M 626M 650M
Wastewater Treated (gallons) 417M 387M 310M 300M
Water Meter Read Accuracy (%) 99 99 99 99
Number of Meter Re-reads 90 65 80 85
PUBLIC WORKS DEPARTMENT DIVISION (W&S FUND)
Operations – Operates and maintains the City’s water and sewer systems. (2023 Budget –
$4,822,800)
PUBLIC WORKS DEPARTMENT (W&S FUND) 2023 GOALS
• Begin construction and treatment upgrades to the Wastewater Treatment Plant
• Execute a final agreement with end user and complete design of Wastewater Reuse Project and
plan for construction design
• Continue to promote water conservation methods with the goal to maintain water loss to less
than 15% of overall usage
• Complete the assessment of all pre-1939 cast iron waterlines and plan for replacement in 2024
• Complete the installation of a new waterline at Law Street
• 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 (2022 authorized full-time employees – 11)
• Purchase of Surface Water from the City of Houston – $1,750,000 (2022 Budget – $1,750,000)
• Total Budget – $4,822,800 (2022 Total Budget – $4,769,300)
101
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
W&S Fund Operations
Personnel 943,492$ 795,281$ 1,041,300$ 917,700$ 1,073,400$
Operating 3,067,868 3,304,821 3,668,000 3,477,600 3,689,400
Capital 172,175 1,686 60,000 60,000 60,000
Total 4,183,535$ 4,101,788$ 4,769,300$ 4,455,300$ 4,822,800$
Total Department 4,183,535$ 4,101,788$ 4,769,300$ 4,455,300$ 4,822,800$
Public Works Department Staffing Schedule (W&S Fund)
2022 2023
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Public Works - Operations
Public Works Manager 10 1 1 93,730$ 135,909$
Field Services Supervisor 7 1 1 61,069$ 88,550$
Plant Supervisor 7 1 1 61,069$ 88,550$
Crew Leader 5 2 2 50,470$ 73,182$
Plant Operator, Sr.5 2 1 50,470$ 73,182$
Plant Operator 4 1 2 43,870$ 63,611$
Driver/Equipment Operator 2 1 1 36,256$ 52,530$
Maintenance Worker I 1 2 2 32,960$ 47,792$
Total Public Works (W&S Fund)11 11
PUBLIC WORKS DEPARTMENT
SALARY RANGE
102
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Regular Wages $ 617,843 $ 598,451 $ 654,600 $ 567,400 $ 688,600
On Call 13,647 9,693 14,500 12,800 14,500
Overtime 62,693 77,423 70,000 91,400 70,000
Longevity 6,254 4,618 4,600 4,200 4,000
Health & Dental 99,632 79,397 112,300 85,300 132,000
TMRS 92,194 90,639 97,900 88,900 92,600
FICA 51,249 51,070 54,300 49,900 52,500
Workers Compensation 17,222 9,278 10,900 8,700 9,800
Allowances 3,318 2,142 2,600 2,500 2,600
Other Benefits 2,398 2,615 3,100 2,600 3,100
HSA Contribution 9,125 2,000 15,000 2,000 1,500
Employee Relations 1,323 1,143 1,500 2,000 2,200
Accrued Vacation (1,348) (28,565) - - -
Pension Expense (6,017) (76,027) - - -
OPEB Expense (26,042) (28,595) - - -
PERSONNEL 943,492$ 795,281$ 1,041,300$ 917,700$ 1,073,400$
Office Supplies $ 643 $ 1,808 $ 1,600 $ 1,600 $ 1,800
Operating Supplies 26,137 30,238 30,000 30,000 33,000
Fuel 6,298 9,874 15,000 15,000 18,000
Treatment Chemicals 52,610 85,827 100,000 100,000 100,000
Equipment Maintenance 15,776 26,453 30,000 25,000 25,000
Vehicle Maintenance 17,388 28,330 20,000 20,000 23,000
Building & Grounds Maintenance 25,675 13,839 30,000 30,000 30,000
Water System Maintenance 169,806 150,025 200,000 200,000 241,000
Sewer System Maintenance 197,154 175,899 190,000 190,000 200,000
Postage & Shipping - 222 - 1,000 500
Electric Service 302,352 309,063 320,000 325,000 330,000
Surface Water 1,538,297 1,753,544 1,750,000 1,600,000 1,750,000
Natural Gas Service 321 385 400 500 500
Other Utilities 114 1,364 1,000 1,000 1,000
Equipment Lease/Rental 1,002 601 700 700 700
Professional Dues 1,431 2,160 2,800 2,800 2,500
Professional Development 5,888 12,308 10,500 10,500 12,700
Sludge Removal 67,868 47,408 95,000 65,000 80,000
Other Contracted Services 316,669 322,155 426,000 426,000 350,000
Resident Reimbursement - 1,800 3,000 1,500 3,000
Community Relations 3,540 6,618 25,000 15,000 15,000
Transfer to Vehicle Replacement Fund 92,000 93,000 102,000 102,000 125,000
Transfer to Technology Management Fund 140,000 139,000 145,000 145,000 135,100
Transfer to Asset Replacement Fund 86,900 92,900 170,000 170,000 211,600
OPERATING 3,067,868$ 3,304,821$ 3,668,000$ 3,477,600$ 3,689,400$
Other Equipment $ 3,725 $ 1,686 $ 60,000 $ 60,000 $ 60,000
Other Construction Costs 168,450 - - - -
CAPITAL 172,175$ 1,686$ 60,000$ 60,000$ 60,000$
OPERATIONS DIVISION TOTAL 4,183,535$ 4,101,788$ 4,769,300$ 4,455,300$ 4,822,800$
WATER AND SEWER FUND
PUBLIC WORKS DEPARTMENT
Operations Division Line Item Budget
103
Principal Principal
Amount Outstanding Outstanding
Series Obligation of Issue January 1, 2023 Principal Interest Total December 31, 2023
2022 Certificates of Obligation*3,170,000 22,220,000 - 826,721 826,721 22,220,000
22,220,000$ -$ 826,721$ 826,721$ 22,220,000$
* Portion of debt 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
104
Fiscal Year Principal *
Interest Due
2/1 *
Interest Due
8/1 *Interest Total Total
2023 - 287,555 539,166 826,721 826,721
2024 495,000 539,166 526,791 1,065,956 1,560,956
2025 525,000 526,791 513,666 1,040,456 1,565,456
2026 550,000 513,666 499,916 1,013,581 1,563,581
2027 575,000 499,916 485,541 985,456 1,560,456
2028 605,000 485,541 470,416 955,956 1,560,956
2029 640,000 470,416 454,416 924,831 1,564,831
2030 670,000 454,416 437,666 892,081 1,562,081
2031 705,000 437,666 420,041 857,706 1,562,706
2032 740,000 420,041 401,541 821,581 1,561,581
2033 780,000 401,541 382,041 783,581 1,563,581
2034 820,000 382,041 361,541 743,581 1,563,581
2035 860,000 361,541 340,041 701,581 1,561,581
2036 905,000 340,041 317,416 657,456 1,562,456
2037 950,000 317,416 293,666 611,081 1,561,081
2038 1,000,000 293,666 268,666 562,331 1,562,331
2039 1,050,000 268,666 246,353 515,019 1,565,019
2040 1,095,000 246,353 222,400 468,753 1,563,753
2041 1,145,000 222,400 196,638 419,038 1,564,038
2042 1,195,000 196,638 169,750 366,388 1,561,388
2043 1,250,000 169,750 141,625 311,375 1,561,375
2044 1,310,000 141,625 108,875 250,500 1,560,500
2045 1,380,000 108,875 74,375 183,250 1,563,250
2046 1,450,000 74,375 38,125 112,500 1,562,500
2047 1,525,000 38,125 - 38,125 1,563,125
22,220,000$ 8,198,221$ 7,910,666$ 16,108,886$ 38,328,886$
CITY OF WEST UNIVERSITY PLACE
WATER & SEWER DEBT SERVICE
PRINCIPAL AND INTEREST REQUIREMENTS
As of January 1, 2023
* Includes amount transferred to General Debt Service Fund for W&S portion of 2022
Certificates of Obligation Bonds.
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
202320242025202620272028202920302031203220332034203520362037203820392040204120422043204420452046ANNUAL DEBT SERVICE REQUIREMENTS
Principal *Interest Total
105
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106
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.
2022 Forecast – For 2022, the Solid Waste Fund is expected to have revenue totaling $1.85
million for solid waste services.
The cost of providing solid waste services in 2022, excluding transfers, is expected to be $1.52
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 2022 total costs of service to $1.83 million.
2023 Budget – For 2023, the Solid Waste Fund is expected to have revenue of about $1.91
million for solid waste services. Rates for Solid Waste customers will increase by 3.5% for
2023.
Total expenditures are expected to be $1.95 million. Working capital is anticipated to be healthy
and in excess of the 10% reserve requirement.
107
SOLID WASTE FUND
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
REVENUES
FEMA Reimbursement -$ 2,051$ -$ -$ -$
Solid Waste Collection 1,813,147 1,797,489 1,867,800 1,847,000 1,906,600
Solid Waste Special Collection 650 (50) 500 500 500
Sale of Recyclables - 10,384 - 10,000 -
Earnings on Investments 5,252 294 1,000 4,500 6,600
Cash Over/Short - (997) - - -
Miscellaneous 741 746 800 800 800
TOTAL REVENUE 1,819,790$ 1,809,917$ 1,870,100$ 1,862,800$ 1,914,500$
EXPENDITURES BY DIVISION
City-Wide 2,902$ 1,911$ 500$ 500$ 500$
TOTAL CURBSIDE SOLID WASTE 898,445 900,767 1,015,500 1,051,100 1,113,600
TOTAL CURBSIDE RECYCLING 402,331 318,170 412,100 287,300 307,350
Total CURBSIDE GREEN WASTE RECYCLING 223,050 168,938 208,450 182,270 214,000
Transfer to General Fund 310,000 310,000 310,000 310,000 310,000
TOTAL EXPENDITURES 1,836,729$ 1,699,785$ 1,946,550$ 1,831,170$ 1,945,450$
NET REVENUES (EXPENDITURES)(16,938)$ 110,133$ (76,450)$ 31,630$ (30,950)$
BEGINNING WORKING CAPITAL 444,802$ 427,864$ 324,599$ 537,996$ 569,626$
ENDING WORKING CAPITAL 427,864$ 537,996$ 248,149$ 569,626$ 538,676$
STATEMENT OF REVENUES AND EXPENDITURES
108
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
REVENUES
FEMA Reimbursement $ - $ 2,051 $ - $ -
Solid Waste Collection 1,813,147 1,797,489 1,867,800 1,847,000 1,906,600
Solid Waste Special Collection 650 (50) 500 500 500
Sale of Recyclables - 10,384 - 10,000 -
Earnings on Investments 5,252 294 1,000 4,500 6,600
Cash Over/Short - (997) - - -
Miscellaneous 741 746 800 800 800
REVENUE 1,819,790$ 1,809,917$ 1,870,100$ 1,862,800$ 1,914,500$
EXPENDITURES
Bad Debt Expense $ 2,902 $ 1,911 $ 500 $ 500 500$
TOTAL CITY-WIDE 2,902$ 1,911$ 500$ 500$ 500$
Regular Wages $ 215,288 $ 227,007 $ 249,800 $ 268,700 274,800$
Overtime 9,304 10,142 14,000 12,800 14,000
Longevity 2,303 1,910 2,000 1,900 2,000
Health & Dental 42,150 32,835 47,300 50,700 61,600
TMRS 29,478 31,269 34,900 38,200 37,400
FICA 16,340 17,423 19,100 21,300 20,800
Workers Compensation 11,651 6,431 6,700 7,200 6,900
Other Benefits 903 1,066 1,200 1,300 1,300
HSA Contribution 1,250 750 3,000 1,500 1,500
Employee Relations 293 339 1,700 1,500 1,700
Accrued Vacation 12,798 816 - - -
Pension Expense (25,374) - - - -
OPEB Expense (27,190) - - - -
Office Supplies - 134 - - -
Operating Supplies 8,795 8,815 12,000 12,000 12,500
Fuel 16,904 27,314 34,000 50,000 50,000
Equipment Maintenance 605 673 1,500 1,500 1,500
Vehicle Maintenance 90,024 52,960 50,000 50,000 55,000
Electric Service 382 396 700 600 700
Surface Water 908 734 2,000 2,000 2,000
Other Utilities - 50 - 300 300
Professional Dues 717 292 900 900 900
Professional Development - 3,723 1,500 1,500 3,500
Disposal Fee 195,459 194,425 202,000 202,000 205,000
Landfill Maintenance 9,450 10,325 12,000 12,000 12,000
Other Contracted Services 123,406 126,002 133,000 133,000 157,300
Community Relations 600 803 6,000 - -
Construction Costs - - 3,000 3,000 -
Transfer to General Fund 310,000 310,000 310,000 310,000 310,000
Transfer to Vehicle Replacement Fund 135,000 135,000 145,000 145,000 144,000
Transfer to Technology Management Fund 27,000 28,000 32,200 32,200 46,900
TOTAL CURBSIDE SOLID WASTE 1,208,445$ 1,229,635$ 1,325,500$ 1,361,100$ 1,423,600$
Regular Wages $ 52,210 $ 53,181 $ 53,700 $ 51,700 $ 53,700
Overtime 3,500 1,267 3,000 600 3,000
Longevity 1,010 1,070 1,100 1,100 1,100
Health & Dental 5,950 5,851 6,600 7,100 8,000
TMRS 7,431 7,262 7,600 7,000 7,400
FICA 4,194 4,094 4,200 3,900 4,200
Workers Compensation 2,900 1,503 1,400 1,400 1,400
Other Benefits 200 258 300 300 300
SOLID WASTE FUND
STATEMENT OF REVENUES AND EXPENDITURES
109
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
SOLID WASTE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Accrued Vacation 1,097 (2,625) - - -
Pension Expense (330) - - - -
OPEB Expense (1,992) - - - -
Operating Supplies 1,374 8,421 1,200 1,200 1,250
Fuel 7,225 9,112 13,000 13,000 14,000
Equipment Maintenance 7 9,656 1,000 1,000 1,000
Vehicle Maintenance 47,212 60,689 35,000 35,000 35,000
Disposal Fee 133,373 22,573 120,000 - -
Other Contracted Services 71,405 69,112 88,000 88,000 98,000
Community Relations 1,214 18,339 11,500 11,500 12,000
Other Equipment 7,254 - 8,000 8,000 8,000
Transfer to Vehicle Replacement Fund 40,000 40,000 40,000 40,000 40,000
Transfer to Technology Management Fund 17,100 17,800 16,500 16,500 19,000
TOTAL CURBSIDE RECYCLING 402,331$ 327,562$ 412,100$ 287,300$ 307,350$
Regular Wages $ 41,518 $ 42,284 $ 42,100 $ 31,200 $ 43,100
Overtime 2,707 1,010 2,000 1,000 2,000
Longevity 210 270 300 70 300
Health & Dental 6,787 6,691 7,600 5,500 8,100
TMRS 5,829 5,698 5,800 4,100 5,800
FICA 3,333 3,259 3,350 2,300 3,400
Workers Compensation 2,245 1,177 1,100 900 1,100
Other Benefits 166 216 200 200 200
Accrued Vacation 308 338 - - -
Pension Expense 26,478 - - - -
OPEB Expense 19,916 - - - -
Fuel 2,123 4,576 7,000 5,000 5,000
Vehicle Maintenance 5,842 7,341 12,000 12,000 12,000
Disposal Fee 10,820 10,841 15,000 15,000 15,000
Other Contracted Services 54,767 52,527 72,000 65,000 78,000
Transfer to Vehicle Replacement Fund 40,000 40,000 40,000 40,000 40,000
Total CURBSIDE GREEN WASTE RECYCLING 223,050$ 176,227$ 208,450$ 182,270$ 214,000$
TOTAL EXPENDITURES 1,836,729$ 1,735,334$ 1,946,550$ 1,831,170$ 1,945,450$
110
TOTAL CURBSIDE SOLID
WASTE
57.3%
TOTAL CURBSIDE
RECYCLING
15.8%
Curbside Green Waste
Recycling
11.0%
Transfer to General Fund
15.9%
Solid Waste Fund -2023 Expenditures by Function
Personnel
29.0%
Solid Waste Disposal Fee
11.3%Landfill Maintenance
0.6%
Other Contracted Services
17.1%
Transfer To General Fund
15.9%
Vehicle Maintenance
5.2%
Vehicle Replacement
11.5%
Technology Management
3.4%Community Relations
0.6%
Other Operating
5.4%
Solid Waste Fund -2023 Expenditures by Type
111
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
2020
Actual
2021
Actual
2022
Estimated
2023
Projected
Solid Waste - Warnings Issued
(early/late placement) 308 300 300 300
Tons of Solid Waste Disposed
Solid Waste 5,000 5,000 4,500 4,500
Recycling 2,126 1,800 2,000 2,300
Yard Waste 700 825 750 850
PUBLIC WORKS DEPARTMENT DIVISIONS (SOLID WASTE FUND)
Curbside Solid Waste – Collects and disposes of solid waste (2023 Budget – $1,423,600)
Curbside Recycling – Collects and recycles recyclable waste (2023 Budget – $307,350)
Curbside Green Waste Recycling – Collects and recycles yard waste (2023 Budget –
$214,000)
PUBLIC WORKS DEPARTMENT 2023 GOALS (SOLID WASTE FUND)
• Implement a food waste collection program for residents through the selection of a preferred
vendor.
• Continue working with the Recycle Board to create ideas to encourage and engage residents
to increase recycling efforts.
• Continue to enforce the City’s proper placement requirements for curbside collection and
attain at least 95% compliance.
• Continue education efforts to maintain the recycling contamination rate below 10%.
• Continue employee development through technical, management and leadership training.
PUBLIC WORKS DEPARTMENT BUDGET HIGHLIGHTS
(SOLID WASTE FUND)
• Authorized full-time employees – 7 (2022 authorized full-time employees – 7)
• Total Budget – $1,944,950 (2022 Total Budget – $1,946,050)
112
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Curbside Solid Waste
Personnel 289,195$ 311,119$ 379,700$ 405,100$ 422,000$
Operating 919,250 899,647 942,800 953,000 1,001,600
Capital - - 3,000 3,000 -
Total 1,208,445$ 1,210,767$ 1,325,500$ 1,361,100$ 1,423,600$
Curbside Recycling
Personnel 76,169$ 62,467$ 77,900$ 73,100$ 79,100$
Operating 318,908 255,703 326,200 206,200 220,250
Capital 7,254 - 8,000 8,000 8,000
Total 402,331$ 318,170$ 412,100$ 287,300$ 307,350$
Curbside Green Waste Recycling
Personnel 109,498$ 53,653$ 62,450$ 45,270$ 64,000$
Operating 113,553 115,284 146,000 137,000 150,000
Total 223,050$ 168,938$ 208,450$ 182,270$ 214,000$
Total Department 1,833,826$ 1,697,874$ 1,946,050$ 1,830,670$ 1,944,950$
Public Works Department Staffing Schedule (Solid Waste Fund)
2022 2023
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Public Works
Curbside Solid Waste
Crew Chief 6 1 1 55,517$ 80,500$
Crew Leader-Solid Waste 4 1 1 43,870$ 63,611$
Driver/Equipment Operator 2 3 3 36,256$ 52,530$
Curbside Recycling
Driver/Equipment Operator 2 1 1 36,256$ 52,530$
Recycling
Driver/Equipment Operator 2 1 1 36,256$ 52,530$
TOTAL SOLID WASTE FUND 7 7
PUBLIC WORKS SOLID WASTE
SALARY RANGE
113
Curbside Solid Waste Line Item Budget
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Regular Wages $ 215,288 $ 227,007 $ 249,800 $ 268,700 $ 274,800
Overtime 9,304 10,142 14,000 12,800 14,000
Longevity 2,303 1,910 2,000 1,900 2,000
Health & Dental 42,150 32,835 47,300 50,700 61,600
TMRS 29,478 31,269 34,900 38,200 37,400
FICA 16,340 17,423 19,100 21,300 20,800
Workers Compensation 11,651 6,431 6,700 7,200 6,900
Other Benefits 903 1,066 1,200 1,300 1,300
HSA Contribution 1,250 750 3,000 1,500 1,500
Employee Relations 293 339 1,700 1,500 1,700
Accrued Vacation 12,798 816 - - -
Pension Expense (25,374) (16,223) - - -
OPEB Expense (27,190) (2,645) - - -
PERSONNEL 289,195$ 311,119$ 379,700$ 405,100$ 422,000$
Office Supplies $ - $ 134 $ - $ - $ -
Operating Supplies 8,795 8,815 12,000 12,000 12,500
Fuel 16,904 27,314 34,000 50,000 50,000
Equipment Maintenance 605 673 1,500 1,500 1,500
Vehicle Maintenance 90,024 52,960 50,000 50,000 55,000
Electric Service 382 396 700 600 700
Surface Water 908 734 2,000 2,000 2,000
Other Utilities - 50 - 300 300
Professional Dues 717 292 900 900 900
Professional Development - 3,723 1,500 1,500 3,500
Disposal Fee 195,459 194,425 202,000 202,000 205,000
Landfill Maintenance 9,450 10,325 12,000 12,000 12,000
Other Contracted Services 123,406 126,002 133,000 133,000 157,300
Community Relations 600 803 6,000 - -
Transfer to General Fund 310,000 310,000 310,000 310,000 310,000
Transfer to Vehicle Replacement Fund 135,000 135,000 145,000 145,000 144,000
Transfer to Technology Management Fund 27,000 28,000 32,200 32,200 46,900
OPERATING 919,250$ 899,647$ 942,800$ 953,000$ 1,001,600$
Construction Costs $ - $ - $ 3,000 $ 3,000 $ -
CAPITAL $ - $ - 3,000$ 3,000$ -$
CURBSIDE SOLID WASTE DIVISION TOTAL 1,208,445$ 1,210,767$ 1,325,500$ 1,361,100$ 1,423,600$
PUBLIC WORKS DEPARTMENT
114
Curbside Recycling Division Line Item Budget
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Regular Wages $ 52,210 $ 53,181 $ 53,700 $ 51,700 $ 53,700
Overtime 3,500 1,267 3,000 600 3,000
Longevity 1,010 1,070 1,100 1,100 1,100
Health & Dental 5,950 5,851 6,600 7,100 8,000
TMRS 7,431 7,262 7,600 7,000 7,400
FICA 4,194 4,094 4,200 3,900 4,200
Workers Compensation 2,900 1,503 1,400 1,400 1,400
Other Benefits 200 258 300 300 300
Accrued Vacation 1,097 (2,625) - - -
Pension Expense (330) (6,627) - - -
OPEB Expense (1,992) (2,765) - - -
PERSONNEL 76,169$ 62,467$ 77,900$ 73,100$ 79,100$
Operating Supplies $ 1,374 $ 8,421 $ 1,200 $ 1,200 $ 1,250
Fuel 7,225 9,112 13,000 13,000 14,000
Equipment Maintenance 7 9,656 1,000 1,000 1,000
Vehicle Maintenance 47,212 60,689 35,000 35,000 35,000
Disposal Fee 133,373 22,573 120,000 - -
Other Contracted Services 71,405 69,112 88,000 88,000 98,000
Community Relations 1,214 18,339 11,500 11,500 12,000
Transfer to Vehicle Replacement Fund 40,000 40,000 40,000 40,000 40,000
Transfer to Technology Management Fund 17,100 17,800 16,500 16,500 19,000
OPERATING 318,908$ 255,703$ 326,200$ 206,200$ 220,250$
Other Equipment $ 7,254 $ - $ 8,000 $ 8,000 $ 8,000
CAPITAL 7,254$ -$ 8,000$ 8,000$ 8,000$
CURBSIDE RECYCLING DIVISION TOTAL 402,331$ 318,170$ 412,100$ 287,300$ 307,350$
PUBLIC WORKS DEPARTMENT
115
Curbside Green Waste Recycling Division Line Item Budget
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Regular Wages $ 41,518 $ 42,284 $ 42,100 $ 31,200 $ 43,100
Overtime 2,707 1,010 2,000 1,000 2,000
Longevity 210 270 300 70 300
Health & Dental 6,787 6,691 7,600 5,500 8,100
TMRS 5,829 5,698 5,800 4,100 5,800
FICA 3,333 3,259 3,350 2,300 3,400
Workers Compensation 2,245 1,177 1,100 900 1,100
Other Benefits 166 216 200 200 200
Accrued Vacation 308 338 - - -
Pension Expense 26,478 (5,154) - - -
OPEB Expense 19,916 (2,135) - - -
PERSONNEL 109,498$ 53,653$ 62,450$ 45,270$ 64,000$
Fuel $ 2,123 $ 4,576 $ 7,000 $ 5,000 $ 5,000
Vehicle Maintenance 5,842 7,341 12,000 12,000 12,000
Disposal Fee 10,820 10,841 15,000 15,000 15,000
Other Contracted Services 54,767 52,527 72,000 65,000 78,000
Transfer to Vehicle Replacement Fund 40,000 40,000 40,000 40,000 40,000
OPERATING 113,553$ 115,284$ 146,000$ 137,000$ 150,000$
CURBSIDE GREEN WASTE RECYCLING
DIVISION TOTAL 223,050$ 168,938$ 208,450$ 182,270$ 214,000$
PUBLIC WORKS DEPARTMENT
116
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.
117
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 65 vehicles across various departments maintained by the City.
• Public Works Department 38
• Police Department 15
• Fire Department 7
• Parks & Recreation Department 5
The City also maintains 11 equipment items such as a backhoe, excavators, etc. and 13 utility
trailers.
2022 Forecast – Revenue in the VRF will be more than anticipated in the 2022 Budget due to an
increase in earnings on investments. Expenditures in 2022 are expected to be $31,300 more than
the $682,000 budgeted.
2023 Budget – Transfers from other funds in 2023 are expected to be $746,000. The budgeted
expenditures in 2023 are $810,500, which refurbishes or replaces the following:
• Police 2013 Chevy Caprice $41,500
• Police 2018 Ford Interceptor SUV 70,000
• Police 2018 Ford Interceptor SUV 70,000
• Public Works 2007 Chevy Impala 30,000
• Public Works New Addition 30,000
• Public Works 2016 Heated Pressure Washer Trailer 9,000
• Public Works 2002 F-450 w/service body 75,000
• Public Works 2002 F-450 w/service body 75,000
• Public Works 2002 F-450 w/service body 75,000
• Public Works 2007 F-250 Pick Up Truck 50,000
• Public Works 2013 Volvo HDR w/HEIL 2500 Durapack 25 yd 285,000
118
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
REVENUES
Sale of City Property 22,703$ 25,051$ -$ 15,000$ 15,000$
Earnings on Investments 23,597 2,457 5,000 21,300 31,500
Transfer from General Fund 365,355 343,000 350,000 350,000 367,000
Transfer from Water & Sewer Fund 92,000 93,000 102,000 102,000 125,000
Transfer from Solid Waste Fund 215,000 215,000 225,000 225,000 224,000
Transfer from Technology Management Fund - - - - 30,000
TOTAL REVENUES 718,655$ 678,508$ 682,000$ 713,300$ 792,500$
EXPENDITURES
Automobiles 160,025$ 61,130$ 30,000$ 106,000$ 211,500$
Light Trucks 57,891 121,260 144,000 47,000 275,000
Trucks 15,130 752,617 484,000 748,000 285,000
Other Equipment - - - - 39,000
TOTAL EXPENDITURES 233,046$ 935,007$ 658,000$ 901,000$ 810,500$
NET REVENUES (EXPENDITURES)485,609$ (256,499)$ 24,000$ (187,700)$ (18,000)$
BEGINNING NET POSITION*2,854,049$ 3,339,658$ 1,205,067$ 3,083,159$ 2,895,459$
ENDING NET POSITION 3,339,658$ 3,083,159$ 1,229,067$ 2,895,459$ 2,877,459$
* The beginning net position has been adjusted to reflect working capital.
VEHICLE REPLACEMENT FUND
119
VEHICLE
DEPARTMENT
ASSIGNED
VEHICLE TYPE BEING
PURCHASED
ESTIMATED
REPLACEMENT
COST
2013 Chevy Caprice Police Unmarked Sedan 41,500
2018 Ford Interceptor SUV Police Patrol Unit 70,000
2018 Ford Interceptor SUV Police Patrol Unit 70,000
2007 Chevy Impala Public Works Sedan or SUV*30,000
New Addition Public Works Sedan or SUV 30,000
2016 Heated Pressure Washer Trailer Public Works Heated Pressure Washer Trailer 9,000
2002 F-450 w/service body Public Works 1 ½ Ton Service Body Truck 75,000
2002 F-450 w/service body Public Works 1 ½ Ton Service Body Truck 75,000
2002 F-450 w/service body Public Works 1 ½ Ton Service Body Truck 75,000
2007 F-250 Pick Up Truck Public Works ¾ Ton Pickup Truck 50,000
2013 Volvo HDR w/HEIL 2500 Durapack 25 yd Public Works Solid Waste Truck 285,000
2023 Vehicle & Equipment Replacement Cost 810,500$
VEHICLE REPLACEMENT FUND
2023 Replacement Schedule
120
UNIT #VEHICLE DESCRIPTION
DEPARTMENT
ASSIGNED
SCHEDULED
REPLACEMENT
YEAR
ESTIMATED
REPLACEMENT
COST
001 2013 Ford Escape Public Works 2024 34,000
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
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
1,237,000
140 2020 Ford Interceptor Patrol - SUV Police 2025 62,000
141 2021 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 2022 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
2027 Vehicle & Equipment Replacement
Cost
VEHICLE REPLACEMENT SCHEDULE
2024 Vehicle & Equipment Replacement
Cost
2025 Vehicle & Equipment Replacement
Cost
2026 Vehicle & Equipment Replacement
Cost
FIVE YEAR REPLACEMENT SCHEDULE
2024 - 2028
121
UNIT #VEHICLE DESCRIPTION
DEPARTMENT
ASSIGNED
SCHEDULED
REPLACEMENT
YEAR
ESTIMATED
REPLACEMENT
COST
VEHICLE REPLACEMENT SCHEDULE
FIVE YEAR REPLACEMENT SCHEDULE
2024 - 2028
220 2012 Ambulance - Dodge Chassis / 14 'Frazer Body Fire 2028 303,000
144 2023 Ford Interceptor SUV Police 2028 84,000
145 2023 Ford Interceptor SUV Police 2028 84,000
413 2016 Ford Interceptor SUV Parks 2028 30,000
871 2013 Godwin Dri Prime 4" Pump Public Works 2028 39,000
540,000
2028 Vehicle & Equipment Replacement
Cost
* The replacement schedule is shown for informational purposes only. Depending on various factors, vehicles may get replaced before or
after stated years shown.
122
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 2020
Actual
2021
Actual
2022
Estimated
2023
Projected
Desktop/Laptops/Virtual PCs Maintained 168 170 170 172
Physical Servers Maintained 25 26 26 26
Virtual Servers Maintained 46 47 45 45
Contracts Managed 106 113 106 105
Help Desk Calls 720 835 750 750
2022 Forecast – In 2022, transfers from other funds are expected to be $1,927,800. Total
Expenditures expected to total $1,870,150.
2023 Budget – The 2023 budget projects transfers from other funds amounting to $2,128,300
Expenditures for operations are budgeted to be $2,128,300
TECHNOLOGY MANAGEMENT FUND 2023 GOALS
• Complete phase 2 of the planned network infrastructure replacement for City sites
including updating wireless access points and replacing outdated hardware with modern
equivalents
• Complete phase 2 of 4 of radio replacements for fire and police
• CCTV camera replacement for multiple city facilities
• Deployment of new body cameras for police
• Enhanced security monitoring and blocking software/hardware
• Microsoft 365 deployment and migration
• Ipad replacements
• Access control pad refresh
• Multifactor logins for select users
TECHNOLOGY MANAGEMENT FUND BUDGET HIGHLIGHTS
• Authorized full-time employees – 4 (2022 authorized full-time employees – 4)
• Total Budget - $2,128,300 (2022 Total Budget - $1,938,500)
123
TECHNOLOGY MANAGEMENT
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
REVENUES
Transfer from General Fund 1,496,400$ 1,761,200$ 1,734,100$ 1,734,100$ 1,927,300$
Transfer from Water & Sewer Fund 140,000 139,000 145,000 145,000 135,100
Transfer from Solid Waste Fund 44,100 45,800 48,700 48,700 65,900
FEMA Reimbursement - 123 - - -
Earnings on Investments 3,403 387 1,000 3,900 5,800
TOTAL REVENUES 1,683,903$ 1,946,510$ 1,928,800$ 1,931,700$ 2,134,100$
EXPENDITURES
Regular Wages 275,759$ 391,762$ 401,800$ 399,700$ 434,900$
Part-Time Wages 47,888 - - - -
On Call 3,327 2,763 2,800 2,700 -
Overtime 16,793 6,771 8,500 3,600 -
Longevity 1,203 1,165 1,500 1,500 1,500
Health & Dental 40,476 33,189 37,600 32,400 36,200
TMRS 39,739 53,825 55,700 54,800 57,400
FICA 25,628 30,390 31,700 30,800 33,600
Workers Compensation 1,718 954 700 900 700
Allowances 6,596 9,204 9,400 9,400 9,400
Other Benefits 1,153 1,787 1,800 1,800 1,800
HSA Contribution 4,050 2,700 5,500 3,000 3,000
Accrued Vacation (3,481) 18,320 - - -
Pension Expense (77,343) 23,087 - - -
OPEB Expense (71,242) 28,309 - - -
PERSONNEL 312,263$ 604,228$ 557,000$ 540,600$ 578,500$
Office Supplies 729$ 240$ 1,000$ 1,000$ 1,000$
Operating Supplies 20,551 9,794 10,500 10,500 10,500
Equipment Maintenance 15,826 7,220 10,000 10,000 10,000
Hardware & Software Maintenance Contracts 532,422 571,510 704,200 668,000 832,900
Tele-Communications & Data & Radio 212,180 266,967 280,500 270,000 274,000
Consultants 28,990 14,152 15,000 15,000 15,000
Professional Dues - 175 2,800 2,550 2,700
Professional Development 892 995 9,400 9,400 14,900
Other Contracted Services 146,064 96,625 90,000 85,000 80,000
High Technology Replacements 127,943 228,523 150,000 150,000 131,900
Transfer to Vehicle Replacement Fund - - - - 30,000
Transfer to Asset Replacement Fund 20,000 20,700 108,100 108,100 146,900
OPERATIONS 1,105,598$ 1,216,901$ 1,381,500$ 1,329,550$ 1,549,800$
TOTAL EXPENDITURES 1,417,861$ 1,821,128$ 1,938,500$ 1,870,150$ 2,128,300$
NET REVENUES (EXPENDITURES)266,042$ 125,382$ (9,700)$ 61,550$ 5,800$
BEGINNING NET POSITION 106,600$ 372,642$ 625,876$ 498,024$ 559,574$
ENDING NET POSITION 372,642$ 498,024$ 616,176$ 559,574$ 565,374$
124
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Technology Management
Personnel 312,263$ 604,228$ 557,000$ 540,600$ 578,500$
Operating 1,105,598 1,216,901 1,381,500 1,329,550 1,549,800
Total Department 1,417,861$ 1,821,128$ 1,938,500$ 1,870,150$ 2,128,300$
Technology Management Fund
2022 2023
POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM
Technology Management
IT Director 12 1 1 118,450$ 183,598$
IT Operations Manager 10 1 1 93,730$ 135,909$
IT Analyst 8 0 1 67,176$ 97,405$
Network Administrator 8 1 1 67,176$ 97,405$
IT Technician 6 1 0 55,517$ 80,500$
Total Technology Management Fund 4 4
TECHNOLOGY MANAGEMENT FUND
SALARY RANGE
ADMINISTRATION DEPARTMENT
125
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.
2022 Forecast – In 2022, transfers from other funds are expected to be $721,400 and total
revenues are projected to be $744,800. Total expenditures are expected to be $458,800.
2023 Budget – Transfers from other funds in 2023 are expected to be $904,300 and total
revenues are projected to be $938,900. The budgeted expenditures for 2023 are $768,000, which
is for the following purchases and a transfer to the Transportation Improvement Fund totaling
$545,000 to partially finance a capital project.
Fire LifePack15 (Command 3) Cardiac Monitor $48,000
Fire Stryker Power Pro Patient Cot $30,000
PARD-Park Maintenance Smart Irrigation Meters $145,000
The planned expenditures for the next five year period are also listed following the Statement of
Revenues and Expenditures.
126
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
REVENUES
Earnings on Investments 19,258$ 2,455$ 5,000$ 23,400$ 34,600$
Donations - 41,160 - - -
Miscellaneous 2,270 - 10,000 - -
Transfer from General Fund 576,100 539,300 443,300 443,300 545,800
Transfer from Water & Sewer Fund 86,900 92,900 170,000 170,000 211,600
Transfer from Technology Management Fund 20,000 20,700 108,100 108,100 146,900
TOTAL REVENUES 704,528$ 696,515$ 736,400$ 744,800$ 938,900$
EXPENDITURES
Other Equipment 166,723$ 276,860$ 113,800$ 113,800$ 223,000$
Transfer to Transportation Improvement Fund - - 345,000 345,000 545,000
TOTAL EXPENDITURES 166,723$ 276,860$ 458,800$ 458,800$ 768,000$
NET REVENUES (EXPENDITURES)537,805$ 419,655$ 277,600$ 286,000$ 170,900$
BEGINNING NET POSITION 2,563,619$ 3,101,424$ 3,570,725$ 3,521,079$ 3,807,079$
ENDING NET POSITION 3,101,424$ 3,521,079$ 3,848,325$ 3,807,079$ 3,977,979$
Note: Prior to 2020, the Asset Replacement Fund was called the Equipment Replacement Fund.
ASSET REPLACEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
127
SCHEDULED ESTIMATED
DESCRIPTION DEPARTMENT
ASSIGNED
REPLACEMENT
YEAR
REPLACEMENT
COST
LifePack15 (Command 3) Cardiac Monitor Fire 2023 48,000
Stryker Power Pro Patient Cot Fire 2023 30,000
Smart Irrigation Meters PARD- Park Maintenance 2023 145,000
2023 Equipment Replacement Cost 223,000$
ASSET REPLACEMENT FUND
2023 Replacement Schedule
128
DESCRIPTION
DEPARTMENT
ASSIGNED
SCHEDULED
REPLACEMENT
YEAR
ESTIMATED
REPLACEMENT
COST
Bunker Gear Replacement - mandated by Texas Commission on
Fire Protection (TCFP)Fire 2024 125,000
Signal Indication/Illumination (signal heads-LED)Traffic 2024 18,700
Signal Indication/Illumination (signal heads-LED)Traffic 2024 18,700
Signal Indication/Illumination (signal heads-LED)Traffic 2024 18,700
Signal Indication/Illumination (signal heads-LED)Traffic 2024 18,700
Signal Indication/Illumination (signal heads-LED)Traffic 2024 18,700
Air Handler #1 - CH Facilities 2024 25,400
Air Handler #2 - CH Facilities 2024 29,800
Air Handler #3 - CH Facilities 2024 28,700
Air Handler #4 - CH Facilities 2024 28,900
Pool heater Facilities 2024 42,100
Non-Potable Water Booster Pump 2 PW Operations 2024 11,400
Submersible Pumps General Svcs 2024 11,200
Precor 835 Recumbent Bike (1)PARD- Recreation Center 2024 6,300
Precor 833 EFX - Elliptical (fixed arms)PARD- Recreation Center 2024 7,000
Precor 835 EFX - Elliptical (moving arms) (2)PARD- Recreation Center 2024 17,500
Precor 833 TRM Treadmill (2-1)PARD- Recreation Center 2024 18,800
Precor 835 AMT (2)PARD- Recreation Center 2024 18,600
Precor 833 TRM Treadmill (2)PARD- Recreation Center 2024 19,000
RayPak Pool Heater PARD- Recreation Center 2024 23,400
UV System-6030 PARD- Recreation Center 2024 37,400
Feature Pads (2)-1 PARD- Colonial Park Pool 2024 5,000
Feature Pads (2)-2 PARD- Colonial Park Pool 2024 5,000
Lady Alligator PARD- Colonial Park Pool 2024 7,200
Fabric for all structures PARD- Colonial Park Pool 2024 22,500
Lily Pad Entry Pads PARD- Colonial Park Pool 2024 24,100
UV System-6050 PARD- Colonial Park Pool 2024 62,300
UPS Technology 2024 102,800
2024 Replacement Cost 772,900$
Refrigerated Automatic Water Sampler PW Operations 2025 9,100
Water Pump #1 - CH Facilities 2025 8,100
Water Pump #2 - CH Facilities 2025 8,100
Large Grinder General Svcs 2025 10,200
Striper/Driver System General Svcs 2025 21,700
Precor 835 Recumbent Bike (2)PARD- Recreation Center 2025 5,400
Tables-6030 PARD- Recreation Center 2025 8,200
Precor 833 TRM Treadmill (2-2)PARD- Recreation Center 2025 18,600
Furniture replacement PARD- Recreation Center 2025 58,200
Defender (SP-41-48-1038)PARD- Recreation Center 2025 132,500
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 191,700
2025 Replacement Cost 504,000$
ASSET REPLACEMENT SCHEDULE
FIVE YEAR REPLACEMENT SCHEDULE
2024 - 2028
129
DESCRIPTION
DEPARTMENT
ASSIGNED
SCHEDULED
REPLACEMENT
YEAR
ESTIMATED
REPLACEMENT
COST
ASSET REPLACEMENT SCHEDULE
FIVE YEAR REPLACEMENT SCHEDULE
2024 - 2028
LifePack 15 cardiac monitor - Engine 1 Fire 2026 51,100
Chairs-replacement (200)$6860 purchased in 2011 PARD- Senior Services 2026 10,700
Hallway Furniture Replacement $7321 purchased 2011 PARD- Senior Services 2026 11,500
2026 Replacement Cost 73,300$
Ballistic Rifle Plates Police 2027 67,900
BoilerFD Facilities 2027 11,200
Refrigerated Automatic Water Sampler PW Operations 2027 9,700
VeederRoot General Svcs 2027 15,200
Fuel Master AIM II General Svcs 2027 59,900
Storage Area Network Technology 2027 262,700
2027 Replacement Cost 426,600$
PWPACK Facilities 2028 7,800
IceFD Facilities 2028 8,200
Griswold Pump PARD- Recreation Center 2028 10,000
Prominent chemical controller PARD- Recreation Center 2028 10,700
UV Chamber-RC PARD- Recreation Center 2028 24,200
ABB VFD (ACH550-VCR-072A-4) 50Hp, 460v PARD- Colonial Park Pool 2028 9,100
Council Chambers A/V System Technology 2028 135,300
Network Firewall Replacement (2028)Technology 2028 71,700
2028 Replacement Cost 277,000$
130
EMPLOYEE BENEFIT FUND
The Employee Benefit Fund facilitates accounting and oversight for the cost of health and dental
insurance, life and disability plans, and worker’s compensation.
2022 Forecast – The City’s Employee Benefit Fund revenue is anticipated to be at $2.03 million
to fund employee benefits and the administrative costs of providing those benefits. Charges to
the operating funds are expected to be $1.64 million and the balance of $385 thousand comes
from employee/retiree contributions and other miscellaneous earnings. Expenditures are
expected to be $2.03 million, approximating to appropriations.
2023 Budget – Charges to operating funds in the amount of $1.83 million plus $530.3 thousand
from employee/retiree contributions and other miscellaneous earnings are budgeted.
Expenditures are expected to be $2.36 million, which is a 6.3% decrease from the 2022 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.
131
EMPLOYEE BENEFITS FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
REVENUES
CHARGES TO OPERATING FUNDS:
ER - Health $ 1,175,995 1,099,311$ 1,393,100$ 1,306,600$ 1,461,200$
ER - Dental 56,874 60,942 65,800 72,100 82,100
ER - Life 25,875 26,935 31,050 31,300 27,400
ER - Disability 25,848 36,343 37,500 38,100 39,400
ER - Workers Compensation 182,686 105,911 110,800 99,700 128,100
ER - Retirees 101,025 103,550 104,800 96,300 91,500
EMPLOYEE CONTRIBUTIONS:
EE - Health 289,322 276,108 344,600 297,800 379,400
EE - Dental 13,871 13,684 15,000 14,700 19,800
EE - Vision 11,284 11,211 11,300 12,100 11,300
Cobra Contributions 46,182 37,922 69,200 17,900 48,000
Earnings on Investments 7,693 996 2,000 7,500 11,800
Transfer from General Fund 33,700 35,000 35,000 35,000 60,000
TOTAL REVENUES 1,970,354$ 1,815,823$ 2,220,150$ 2,029,100$ 2,360,000$
EXPENDITURES
Medical Premiums - Active $ 1,439,588 $ 1,452,803 $ 1,738,100 $ 1,603,100 $ 1,840,700
Medical Premiums - Retired 112,432 90,459 116,500 99,100 115,500
Medical Premiums - Cobra 31,474 32,201 53,300 20,200 22,500
Dental Premiums - Active 77,763 81,394 84,600 77,400 102,900
Vision Premiums - Active 12,145 12,019 11,800 13,000 11,600
Workers Compensation 95,112 94,265 107,000 107,000 128,100
Life & AD&D, Disability 64,297 60,415 68,550 59,700 66,800
Other Adminstrative Cost 11,370 8,285 12,500 4,800 9,800
Wellness Program 4,041 6,276 10,000 10,000 12,100
Events 1,691 - - - -
Awards - (4,900) - - -
Consultants 33,810 35,342 40,000 45,000 45,000
Transfer to Human Resource Svcs Fund - 427,366 - - -
TOTAL EXPENDITURES 1,883,722$ 2,295,926$ 2,242,350$ 2,039,300$ 2,355,000$
NET REVENUES (EXPENDITURES)86,632$ (480,103)$ (22,200)$ (10,200)$ 5,000$
BEGINNING NET POSITION 1,631,469$ 1,718,101$ 1,272,436$ 1,237,999$ 1,227,799$
ENDING NET POSITION 1,718,101$ 1,237,999$ 1,250,236$ 1,227,799$ 1,232,799$
132
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.
2022 Forecast – The City’s Human Resources Services Fund revenue is anticipated to be
$253,100 to fund employee benefits and the administrative costs of providing those benefits.
Charges to the operating funds are expected to be $250,000 and the balance of $3,100 comes
from earnings on investments. Expenditures are expected to be $185,200, approximating to
appropriations.
2023 Budget – Charges to operating funds in the amount of $230,000 plus $4,600 from earnings
on investments are budgeted. Expenditures are expected to be $304,350.
133
HUMAN RESOURCES SERVICES FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
Earnings on Investments $ 2,540 $ 145 $ 100 $ 3,100 $ 4,600
Transfer from General Fund 249,900 252,000 250,000 250,000 230,000
Transfer from Employee Benefit Fund - 427,366 - - -
TOTAL REVENUES 252,440$ 679,511$ 250,100$ 253,100$ 234,600$
EXPENDITURES
Employee Relations $ - $ - $ 24,100 $ 20,000 $ 24,000
Unemployment Claims 13,049 - 10,000 - 5,000
Other Adminstrative Cost 10,469 12,089 13,000 8,000 13,650
Recruiting & Hiring 20,663 15,214 23,000 22,000 23,600
Events 14,166 15,840 14,000 20,000 21,500
Awards 6,978 6,522 7,500 7,000 7,800
Tuition 25,090 20,555 37,500 20,000 32,000
Transfer to General Fund 80,691 167,202 177,400 88,200 176,800
Transfer to Water & Sewer Fund - 43,199 - - -
TOTAL EXPENDITURES 171,106$ 280,621$ 306,500$ 185,200$ 304,350$
NET REVENUES (EXPENDITURES)81,334$ 398,890$ (56,400)$ 67,900$ (69,750)$
BEGINNING NET POSITION -$ 81,334$ 464,550$ 480,224$ 548,124$
ENDING NET POSITION 81,334$ 480,224$ 408,150$ 548,124$ 478,374$
134
SPECIAL REVENUE FUNDS
Special Revenue Funds are created to account for proceeds from specific revenue sources that
are restricted for specific purposes. A description of the individual Special Revenue Funds
follows, and the budget schedules can be found following this document.
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 – This fund accounts for funds paid by builders in lieu of
planting replacement trees damaged, destroyed, or removed during construction.
COURT SECURITY FUND – This fund accounts for a portion of traffic fines set aside for
security of the building housing the Court.
METRO FUND – An inter-local agreement, through 2025, between Metropolitan Transit
Authority of Harris County (METRO) and West University Place provides a 50/50 split of sales
tax METRO receives to be used for eligible transportation projects.
POLICE STATE FORFEITED PROPERTY FUND – State forfeiture funds generated from
the sale of real property or proceeds used in the commission of crimes or criminal activity for the
use of the Police Department.
POLICE FEDERAL FORFEITED PROPERTY FUND – Federal forfeiture funds generated
from the sale of real property or proceeds used in the commission of crimes or criminal activity
for the use of the Police Department.
POLICE TRAINING FUND – Accounts for grants, donations and other funds set aside for
training police officers.
FIRE TRAINING FUND – Accounts for grants, donations and other funds set aside for training
firefighters.
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.
135
PARKS DONATION FUND
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
REVENUES
Friends of West U Parks $ 7,130 $ 9,936 $ 5,000 $ 5,000 5,000$
Earnings on Investments 469 51 100 700 900
Donations - 53,820 30,000 30,000 35,000
TOTAL REVENUES 7,599$ 63,806$ 35,100$ 35,700$ 40,900$
EXPENDITURES
Operating Supplies $ 25,112 $ 30,119 $ 17,000 $ 17,000 20,000$
Furniture & Equip <$5000 9,775 - - - -
Other Equipment - - 23,000 23,200 -
TOTAL EXPENDITURES 34,887$ 30,119$ 40,000$ 40,200$ 20,000$
NET REVENUES (EXPENDITURES)(27,288)$ 33,688$ (4,900)$ (4,500)$ 20,900$
BEGINNING BALANCE 98,947$ 71,659$ 82,712$ 105,347$ 100,847$
ENDING BALANCE 71,659$ 105,347$ 77,812$ 100,847$ 121,747$
STATEMENT OF REVENUES AND EXPENDITURES
136
FRIENDS OF WEST UNIVERSITY PARKS FUND
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
REVENUES
Friends of West U Parks $ 579,730 $ 214,781 $ 187,500 $ 200,660 440,000$
Earnings on Investments - 220 - - -
TOTAL REVENUES 579,730$ 215,001$ 187,500$ 200,660$ 440,000$
EXPENDITURES
Construction Costs $ 579,730 $ 217,967 $ 187,500 $ 187,500 440,000$
TOTAL EXPENDITURES 579,730$ 217,967$ 187,500$ 187,500$ 440,000$
NET REVENUES (EXPENDITURES)0$ (2,966)$ -$ 13,160$ -$
BEGINNING BALANCE (7,663)$ (7,663)$ 7,568$ (10,629)$ 2,531$
ENDING BALANCE (7,663)$ (10,629)$ 7,568$ 2,531$ 2,531$
STATEMENT OF REVENUES AND EXPENDITURES
137
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
REVENUES
Local Truancy Prevention and Diversion Fund $ 2,389 $ 4,450 $ 3,100 $ 6,000 6,500$
Earnings on Investments - 2 - 100 100
TOTAL REVENUES 2,389$ 4,453$ 3,100$ 6,100$ 6,600$
EXPENDITURES
TOTAL EXPENDITURES -$ -$ -$ -$ -$
NET REVENUES (EXPENDITURES)2,389$ 4,453$ 3,100$ 6,100$ 6,600$
BEGINNING BALANCE -$ 2,389$ 5,194$ 6,841$ 12,941$
ENDING BALANCE 2,389$ 6,841$ 8,294$ 12,941$ 19,541$
TRUANCY PREVENTION FUND
STATEMENT OF REVENUES AND EXPENDITURES
138
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
REVENUES
Municipal Jury Fund $ 48 $ 91 $ 100 $ 325 400$
TOTAL REVENUES 48$ 91$ 100$ 325$ 400$
EXPENDITURES
TOTAL EXPENDITURES -$ -$ -$ -$ -$
NET REVENUES (EXPENDITURES)48$ 91$ 100$ 325$ 400$
BEGINNING BALANCE -$ 48$ 123$ 138$ 463$
ENDING BALANCE 48$ 138$ 223$ 463$ 863$
MUNICIPAL JURY FUND
STATEMENT OF REVENUES AND EXPENDITURES
139
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
REVENUES
Municipal Court Fines $ 3,639 $ 4,123 $ 5,000 $ 9,000 10,000$
Earnings on Investments - 14 - 100 200
TOTAL REVENUES 3,639$ 4,136$ 5,000$ 9,100$ 10,200$
EXPENDITURES
Other Contracted Services $ 2,500 $ - $ - $ - -$
Furniture & Equip <$5000 3,930 1,254 4,500 3,100 4,500
TOTAL EXPENDITURES 6,430$ 1,254$ 4,500$ 3,100$ 4,500$
NET REVENUES (EXPENDITURES)(2,791)$ 2,883$ 500$ 6,000$ 5,700$
BEGINNING BALANCE 22,586$ 19,795$ 21,305$ 22,677$ 28,677$
ENDING BALANCE 19,795$ 22,677$ 21,805$ 28,677$ 34,377$
COURT TECHNOLOGY FUND
STATEMENT OF REVENUES AND EXPENDITURES
140
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
REVENUES
Other Fees and Permits $ 44,750 $ 45,838 $ 50,000 $ 30,000 40,000$
Earnings on Investments 2,342 207 500 2,300 3,300
TOTAL REVENUES 47,092$ 46,045$ 50,500$ 32,300$ 43,300$
EXPENDITURES
Tree Replacement Operating Expenditures -$ -$ -$ 50,000$ 50,000$
TOTAL EXPENDITURES -$ -$ -$ 50,000$ 50,000$
NET REVENUES (EXPENDITURES)47,092$ 46,045$ 50,500$ (17,700)$ (6,700)$
BEGINNING BALANCE 259,958$ 307,050$ 339,521$ 353,095$ 335,395$
ENDING BALANCE 307,050$ 353,095$ 390,021$ 335,395$ 328,695$
TREE REPLACEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
141
COURT SECURITY FUND
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
REVENUES
Municipal Court Fines $ 3,646 $ 4,823 $ 4,000 $ 9,200 10,000$
Earnings on Investments 345 30 100 400 500
TOTAL REVENUES 3,991$ 4,854$ 4,100$ 9,600$ 10,500
EXPENDITURES
Regular Wages $ 5,620 $ - $ 5,000 400$ 5,000$
Professional Development - - 3,000 1,000 3,000
Furniture & Equip <$5000 168 - 1,500 500 1,500
TOTAL EXPENDITURES 5,788$ $ - 9,500$ 1,900$ 9,500$
NET REVENUES (EXPENDITURES)(1,796)$ 4,854$ (5,400)$ 7,700$ 1,000$
BEGINNING BALANCE 46,620$ 44,824$ 44,223$ 49,677$ 57,377$
ENDING BALANCE 44,824$ 49,677$ 38,823$ 57,377$ 58,377$
STATEMENT OF REVENUES AND EXPENDITURES
142
METRO FUND
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
REVENUES
METRO $ 679,118 $ 734,023 $ 675,000 730,000$ 700,000$
Earnings on Investments 99 159 100 1,600 2,500
TOTAL REVENUES 679,217$ 734,182$ 675,100$ 731,600$ 702,500$
EXPENDITURES
Transfer to Transportation Improvement Fund 550,000$ 575,000$ 925,000$ 925,000$ 815,000$
TOTAL EXPENDITURES 550,000$ 575,000$ 925,000$ 925,000$ 815,000$
NET REVENUES (EXPENDITURES)129,217$ 159,182$ (249,900)$ (193,400)$ (112,500)$
BEGINNING BALANCE 171,747$ 300,964$ 401,063$ 460,146$ 266,746$
ENDING BALANCE 300,964$ 460,146$ 151,163$ 266,746$ 154,246$
STATEMENT OF REVENUES AND EXPENDITURES
143
POLICE STATE FORFEITED PROPERTY FUND
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
REVENUES
Forfeited Property 4,036$ 2,120$ $ - $ - $ -
Earnings on Investments 247 27 100 200 300
TOTAL REVENUES 4,282$ 2,147$ 100$ 200$ 300$
EXPENDITURES
TOTAL EXPENDITURES $ - $ - $ - $ - $ -
NET REVENUES (EXPENDITURES)4,282$ 2,147$ 100$ 200$ 300$
BEGINNING BALANCE 28,039$ 32,321$ 47,872$ 34,468$ 34,668$
ENDING BALANCE 32,321$ 34,468$ 47,972$ 34,668$ 34,968$
STATEMENT OF REVENUES AND EXPENDITURES
144
POLICE FEDERAL FORFEITED PROPERTY FUND
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
REVENUES
Forfeited Property $ - $ 15,314 $ - $ 8,300 $ -
Earnings on Investments - - - 100 200
TOTAL REVENUES $ - $ 15,314 $ - $ 8,400 $ 200
EXPENDITURES
Other Equipment -$ -$ -$ 13,000$ -$
TOTAL EXPENDITURES -$ -$ -$ 13,000$ -$
NET REVENUES (EXPENDITURES)-$ 15,314$ -$ (4,600)$ 200$
BEGINNING BALANCE -$ -$ -$ 15,314$ 10,714$
ENDING BALANCE -$ 15,314$ -$ 10,714$ 10,914$
STATEMENT OF REVENUES AND EXPENDITURES
145
POLICE TRAINING FUND
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
REVENUES
State Grant $ 2,573 $ 2,367 $ 2,500 2,500$ 2,500$
Earnings on Investments 247 20 50 300 300
TOTAL REVENUES 2,820$ 2,387$ 2,550$ 2,800$ 2,800$
EXPENDITURES
TOTAL EXPENDITURES -$ -$ -$ -$ -$
NET REVENUES (EXPENDITURES)2,820$ 2,387$ 2,550$ 2,800$ 2,800$
BEGINNING BALANCE 26,385$ 29,205$ 31,734$ 31,592$ 34,392$
ENDING BALANCE 29,205$ 31,592$ 34,284$ 34,392$ 37,192$
STATEMENT OF REVENUES AND EXPENDITURES
146
FIRE TRAINING FUND
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
REVENUES
Earnings on Investments $ (0) $ 10 $ - $ 100 $ 300
Donations 158 150 - 13,220 -
TOTAL REVENUES 158$ 160$ $ - 13,320$ 300$
EXPENDITURES
Professional Development $ 2,220 $ 1,328 $ - $ - $ -
Other Contracted Services - - - 12,604 -
TOTAL EXPENDITURES 2,220$ 1,328$ $ - 12,604$ $ -
NET REVENUES (EXPENDITURES)(2,062)$ (1,168)$ $ - 716$ 300$
BEGINNING BALANCE 18,350$ 16,288$ 16,327$ 15,120$ 15,836$
ENDING BALANCE 16,288$ 15,120$ 16,327$ 15,836$ 16,136$
STATEMENT OF REVENUES AND EXPENDITURES
147
GOOD NEIGHBOR FUND
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
REVENUES
Earnings on Investments -$ 3$ -$ -$ -$
TOTAL REVENUES -$ 3$ -$ -$ -$
EXPENDITURES
Community Relations -$ 1,003$ 2,500$ -$ 2,500$
TOTAL EXPENDITURES -$ 1,003$ 2,500$ -$ 2,500$
NET REVENUES (EXPENDITURES)-$ (1,001)$ (2,500)$ -$ (2,500)$
BEGINNING BALANCE 4,148$ 4,148$ 4,152$ 3,147$ 3,147$
ENDING BALANCE 4,148$ 3,147$ 1,652$ 3,147$ 647$
STATEMENT OF REVENUES AND EXPENDITURES
148
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 seven 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.
2022 GENERAL CERTIFICATES OF OBLIGATION FUND
The 2022 General Certificate of Obligation (CO) Fund accounts for CO funds purchased in 2022
to be used for the purpose of the planning and construction of a public works facility,
improvements and repairs to City’s street, road, and stormwater drainage system, including
Buffalo Speedway.
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 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.
2022 WATER/SEWER CERTIFICATES OF OBLIGATION FUND
The 2022 Water/Sewer Certificate of Obligation (CO) Fund accounts for CO funds purchased in
2022 to be used for improvements and repairs to the City’s water, sanitary sewer and wastewater
system, including repairs and improvements to the City’s wastewater treatment plant.
149
CAPITAL PROJECT FUND
Actual Actual Budget Estimated Carryover to Budget
2020 2021 2022 2022 2023 2023
REVENUES
Earnings on Investments $ 3,822 $ 322 $ 300 $ 5,000 $ - $ 7,300
Transfer from General Fund - 300,000 - - - -
Transfer from Capital Reserve Fund 6,969 - 710,000 710,000 - 3,240,383
Transfer from 2019 Cert of Obligation Fund - - - - - -
Certificates of Obligation Proceeds - - - - - -
TOTAL REVENUES 10,791$ 300,322$ 710,300$ 715,000$ $ - 3,247,683$
EXPENDITURES
City Wide Engineering Traffic Study/Implementation $ 19,430 $ 89,398 $ - $ 41,172 $ - $ -
Bridge Management Program 65,550 - - - - -
Storm Water Management Program 101,112 100,123 - - - -
Citywide Facilities Condition & Security Assessment -
Implementation 33,600 14,400 - - - -
City Hall Audio/Video Upgrades 110,000 - - - - -
Facilities Master Plan - - 50,000 75,000 - -
Emergency Storage Room1 - - 75,000 - 75,000 -
Hvac Replacement Program1 - 7,500 - - 242,500 -
Fire Apparatus Bay Roof Replacement1 - - 150,000 - 150,000 -
Enterprise Resource Planning Software Replacement - - 100,000 100,000 - 1,790,000
Network Firewall Security Improvements - - 60,000 60,000 - -
Network Switch Infrastructure Replacement - - 190,000 190,000 - -
Emergency Operations Center Improvements - - 120,000 - 120,000 -
Radio Replacements - - 90,000 90,000 - -
Library/Community Building/Senior Center - - - - - 1,150,383
Network Switch Infrastructure Replacement - - - - - 150,000
Radio Replacements - - - - - 100,000
City Gateway Signage - - - - - 50,000
TOTAL EXPENDITURES 329,692$ 211,421$ 835,000$ 556,172$ 587,500$ 3,240,383$
BEGINNING BALANCE 809,400$ 413,999$ 300,704$ 502,900$ 661,728$
ENDING BALANCE 490,499$ 502,900$ 176,004$ 661,728$ 81,528$
1 Project pending City Hall Master Plan
STATEMENT OF REVENUES AND EXPENDITURES
150
Actual Actual Budget Estimated Carryover to Budget
2020 2021 2022 2022 2023 2023
REVENUES
Federal Grant $ - $ - $ - $ - $ - $ 5,380,000
Earnings on Investments - - - - - -
Certificates of Obligation Proceeds - - - 25,120,000 - -
TOTAL REVENUES $ - $ - $ - 25,120,000$ $ - 5,380,000$
EXPENDITURES
Public Works Maintenance Facility $ - $ - $ - $ 250,000 $ 533,000 $ 11,647,000
City Wide Street & Drainage Improvements East - - - - - 15,770,000
Buffalo Speedway - 664,240 1,635,760 -
TOTAL EXPENDITURES $ - $ - $ - 914,240$ 2,168,760$ 27,417,000$
BEGINNING BALANCE $ - $ - $ - $ - 24,205,760$
ENDING BALANCE $ - $ - $ - 24,205,760$ $ -
2022 GENERAL CERTIFICATES OF OBLIGATION FUND
STATEMENT OF REVENUES AND EXPENDITURES
151
CAPITAL RESERVE FUND
Actual Actual Budget Estimated Budget
2020 2021 2022 2022 2023
REVENUES
Federal Grant $ - $ 1,930,000 $ 1,933,816 $ -
Earnings on Investments - 2,532 3,000 58,900 87,000
Transfer from General Fund - 4,500,000 - 4,200,000 -
TOTAL REVENUES $ - 4,502,532$ 1,933,000$ 6,192,716$ 87,000$
EXPENDITURES
Transfer to Capital Projects Fund $ 6,968 $ - $ 710,000 $ 710,000 $ 3,240,383
TOTAL EXPENDITURES 6,968$ $ - 710,000$ 710,000$ 3,240,383$
BEGINNING BALANCE 6,969$ 1$ 8,932,000$ 4,502,533$ 9,985,249$
ENDING BALANCE 1$ 4,502,533$ 10,155,000$ 9,985,249$ 6,831,866$
STATEMENT OF REVENUES AND EXPENDITURES
152
Actual Actual Budget Estimated Carryover to Budget
2020 2021 2022 2022 2023 2023
REVENUES
Earnings on Investments $ 16,471 $ 5,443 $ 10,000 $ 56,200 $ - $ 83,000
Federal Grant 634,237 - - - -
Transfer from Asset Replacement Fund - - 345,000 345,000 - 545,000
Transfer from METRO Grant Fund 550,000 575,000 925,000 925,000 - 815,000
Certificates of Obligation Proceeds 24,070,000 - - - - -
Premium on Bonds 3,871,053 - - - - -
TOTAL REVENUES 29,141,762$ 580,443$ 1,280,000$ 1,326,200$ $ - 1,443,000$
PROJECT EXPENDITURES
City Wide Drainage Study $ 180,000 $ 8,630 $ - $ - $ - $ -
Buffalo Speedway 1,059,209 18,761,425 3,061,799 335,760 - -
City Wide Street & Drainage Improvements East - 1,264,056 1,500,000 750,000 1,385,944 -
Drainage Improvements West Phase I - - 4,200,000 - 3,200,000 -
Alt Stormwater Detention Options Feasibility Study 28,500 1,500 - - - -
Street Maintenance (Ponding) - 125,000 - - - -
2022 Sidewalk Replacement - 9,600 339,000 300,000 - -
Pavement Condition Assessment - 94,110 20,000 - - -
Weslayan Traffic Signal Replacements - - 475,000 74,000 401,000 -
Edloe Street Pathway - 25,462 468,000 75,000 430,538 -
Roadway Pavement Improvements - - - - - 440,000
2023 Sidewalk Replacement - - - - - 375,000
TOTAL EXPENDITURES 1,267,709$ 20,289,783$ 10,063,799$ 1,534,760$ 5,417,482$ 815,000$
TRANSFERS TO OTHER FUNDS 1,038,591
BEGINNING BALANCE 1,357,752$ 28,193,214$ 14,341,866$ 8,483,874$ 8,275,314$
ENDING BALANCE 28,193,214$ 8,483,874$ 5,558,067$ 8,275,314$ 3,485,832$
TRANSPORTATION IMPROVEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
153
2019 CERTIFICATE OF OBLIGATION FUND
Actual Actual Budget Estimated Carryover to Budget
2020 2021 2022 2022 2023 2023
REVENUES
Earnings on Investments $ 19,036 $ 1,358 $ - $ 2,700 $ - $ 3,900
TOTAL REVENUES 19,036$ 1,358$ $ - 2,700$ $ - 3,900$
PROJECT EXPENDITURES
Virtual Gate Phase I $ 1,606,761 $ 436,354 $ - $ 30,455 $ - $ -
Virtual Gate Phase II - 1,755,445 - 176,664 - -
TOTAL EXPENDITURES 1,606,761$ 2,191,798$ $ - 207,119$ $ - $ -
BEGINNING BALANCE 4,232,297$ 2,644,571$ 429,213$ 454,132$ 249,713$
ENDING BALANCE 2,644,571$ 454,132$ 429,213$ 249,713$ 253,613$
STATEMENT OF REVENUES AND EXPENDITURES
154
Actual Actual Budget Estimated Carryover to Budget
2020 2021 2022 2022 2023 2023
REVENUES
Earnings on Investments 10,701$ 1,666$ 3,000$ 22,600$ $ - 33,500$
Transfer from Water & Sewer Fund 900,000 2,700,000 900,000 900,000 - 900,000
Certificates of Obligation Proceeds - - 20,750,000 - - -
TOTAL REVENUES 910,701$ 2,701,666$ 21,653,000$ 922,600$ $ - 933,500$
PROJECT EXPENDITURES
Bissonnet Water Line Replacement 639,400$ $ - $ - $ - $ - $ -
WWTP Weir Replacement - 596,023 - - - -
Drinking Water Disinfection Upgrades 241,722 - - - - -
WWTP Clarifier Automation - 67,545 - - - -
Liftstations 1-12 Lining Project 192,786 - - - - -
Water Pumping & Storage Study 81,420 79,269 - 1,187 - -
Water Line Replacement Program - 39,679 1,150,000 10,321 - -
Scada Water System Replacement 91,487 2,235 - - - -
Wastewater Reuse 42,700 106,500 680,000 - 3,500 -
Flow Meter Replacement/ Installation 93,019 - - - - -
Booster Pump Replacement - - 300,000 - 300,000 -
WWTP Floodwater Protection Study 22,973 - - - - -
WWTP Inflow and Infiltration Study 24,335 - - 65,665 - -
Wakeforest Tank Pipe Repairs - 111,077 - 29,727 - -
Law St. Water Line Installation - 29,745 200,000 75,000 145,255 -
Bellaire Elevated Storage Tank Replacement - - 100,000 100,000 - 420,000
Milton Cast Iron Water Line Replacement - - 1,620,000 - - -
Milton & Wakeforest Water Plant Valve Replacement - - 150,000 134,279 - -
Wakeforest Water Plant Generator - - 200,000 - 200,000 -
2022 Sanitary Sewer Manhole Lining Project - - 250,000 250,000 - -
2022 Sanitary Sewer Improvements - - 100,000 100,000 - -
Wastewater Treatment Plant Improvements - 280,100 19,000,000 1,120,000 680,000 -
Lift Station Scada Replacement - - 430,000 287,550 142,450 -
Mobile Generator - - 100,000 - 100,000 -
Water Well No. 8 Inspection & Improvements - - - - - 150,000
2023 Sanitary Sewer Manhole Lining Project - - - - - 250,000
2023 Sanitary Sewer Improvements - - - - - 100,000
TOTAL EXPENDITURES 1,429,842$ 1,312,174$ 24,280,000$ 2,173,729$ 1,571,205$ 920,000$
BEGINNING BALANCE 2,497,033$ 1,977,892$ 3,382,430$ 3,367,385$ 2,116,256$
ENDING BALANCE 1,977,892$ 3,367,385$ 755,430$ 2,116,256$ 558,551$
STATEMENT OF REVENUES AND EXPENDITURES
WATER AND SEWER CAPITAL PROJECTS FUND
155
Actual Actual Budget Estimated Carryover to Budget
2020 2021 2022 2022 2023 2023
REVENUES
Earnings on Investments $ - $ - $ - $ - $ - $ -
Certificates of Obligation Proceeds - - - 22,440,000 - -
TOTAL REVENUES $ - $ - $ - 22,440,000$ $ - $ -
EXPENDITURES
Milton Cast Iron Water Line Replacement $ - $ - $ - $ 236,352 $ 1,183,648 $ 1,980,000
Wakeforest EST & GST Painting - - - - - 1,110,000
Law St. Water Line Installation - - - - 290,000 -
Wastewater Treatment Plant Improvements - - - - 17,340,000 -
Cast Iron Water Line - - - - 300,000 -
TOTAL EXPENDITURES $ - $ - $ - 236,352$ 19,113,648$ 3,090,000$
BEGINNING BALANCE $ - $ - $ - $ - 22,203,648$
ENDING BALANCE $ - $ - $ - 22,203,648$ $ -
2022 W/S CERTIFICATES OF OBLIGATION FUND
STATEMENT OF REVENUES AND EXPENDITURES
156
City of West University PlaceCity of West University PlaceCity of West University Place
Capital Improvement PlanCapital Improvement PlanCapital Improvement Plan
FY 2023 - 2027FY 2023 - 2027FY 2023 - 2027
157
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Table of Contents
Overview ............................................................................................................................................................. 159
Total Summary .................................................................................................................................................... 162
Drainage .............................................................................................................................................................. 163
Facilities & Technology ........................................................................................................................................ 167
Parks ................................................................................................................................................................... 175
Streets ................................................................................................................................................................. 180
Water ................................................................................................................................................................... 184
Wastewater. ......................................................................................................................................................... 194
158
OVERVIEW
This Capital Improvement Plan (CIP) is a multi-year plan of
capital projects which strives to reflect the goals and policies
established by the City of West University Place by
systematically planning, scheduling, managing, monitoring, and
financing capital projects to ensure cost effectiveness and
conformity with established policies.
The CIP guides the funding and construction of all public
improvements constructed by the City, including roads,
drainage, wastewater treatment facilities and lines, water
facilities and lines, city facilities, recreation facilities, and parks;
as well as technology improvements. The City of West
University Place has developed a CIP to identify the capital
needs of the community over a five year period.
Without adequate planning, public improvements may not be
given the appropriate priorities, be properly located, or realized
due to lack of available financial resources. Financial inefficiency
and reduced public service will result. To avoid such
consequences and to achieve the greatest possible economy
and efficiency is the goal of the CIP.
A capital improvement is a major, non-routine expenditure for
new construction, improvements to existing buildings, facilities,
land, streets, storm sewers, and expansion of the City's park
system, to name a few. A capital improvement project has a
relatively high monetary value, a long life expectancy, and results
in the creation of an asset or extends the life of existing assets.
The cost of the capital improvement includes design, legal fees,
land, operating equipment, furniture, construction, etc. that is
necessary to put the asset into service.
A long-term CIP has many obvious benefits derived from its
organized approach to planning projects. The plan can focus
attention on community and City strategic priorities and needs,
159
allowing projects to be prioritized based on need. The CIP can
be an effective tool for achieving goals set forth in the City's
various master plans. Through proper planning, the need for
funding can be foreseen, and action can be taken to fund the
projects as identified.
THE PROCESS
The development of a CIP is a continual process and,
consequently, should be viewed as a working document.
Therefore, while the document covers a five-year planning
perspective, it is revised every year in order to accommodate
new projects, reflect changes in ongoing projects, and extend the
plan an additional year.
The first year of the plan is incorporated into the annual budget
to appropriate funds. Improvements identified in subsequent
years are approved only on a planning basis and do not receive
E:xpenditure appropriation. Cost estimates for years two through
five are also for planning purposes only, to be used in
conjunction with the City's multi-year financial plan for
operations.
The City strives to complete all projects within schedule and cost
constraints. The CIP uses up-to-date estimates of project costs
and scheduling. The most current data is reflected in the various
projects included in the plan.
FUNDING
The five-year CIP includes all capital projects, which are to be
financed in whole or in part from funds subject to control or
appropriation by the City. The FY 2023 -2027 CIP calls for an
allocation of $192.1 million. Funding for CIP projects are derived
from various sources including bonds, METRO funds, capital
reserves, water/sewer revenue cash, grants, and other funding
sources; as illustrated in the pie chart on the next page.
159
2023 -2027 CIP
by
Funding Source-$192.1 Million
W/S Revenue
-cash, 1.2%
Grants, 4.8% Other Funding
Sources , 0.5%
These traditional sources continue to provide the majority of
funding for capital facility and infrastructure investments.
160
Streets,
6.42,3%
Parks,
0.87, 1%
2023 -2027 CIP
by
Project Type -192.1 Million
The CIP uses of funding include the following categories:
•Drainage ■ Streets
•Facilities & Technology ■ Water
•Parks ■ Wastewater
160
CIP PROCESS
A CIP involves several steps from concept planning to the
finished product. This annual CIP process ensures prompt and
efficient preparation of the CIP and related capital budget.
Council eJ Adopts CIP
1f
City Manager Review
Call for Projects
\
Departments Enter Projects
"""-_.., . �� Finance 11((11"' Reviews
Occasionally, new issues, changing cost, revenue realities, or
shifts in City priorities will cause a project or number of projects
to be either bumped forward or pushed back in the five-year
schedule. Any changes of this nature would be reflected in future
CIP documents.
161
IMPACT
The City of West University Place CIP is focused on adding value
and extending the life to City infrastructure with minimal increase
in current operating costs. A positive impact to future operating
costs is realized upon the completion of street, water, and
wastewater improvements due to the upgrade or replacement of
aged and sometimes malfunctioning infrastructure with newer
more functional infrastructure. In fact, the upgrade and
replacement of aging infrastructure lowers maintenance costs.
Even so, windfall savings are not expected as infrastructure yet
to be repaired or replaced continues to age, creating a balance
between new maintenance requirements and new infrastructure
requiring-little or no maintenance.
In addition, all projects submitted for consideration in the CIP
include an analysis of any estimated current or future impact on
the annual operating budget. Anticipated revenues, expenditures
( or savings) for personnel costs, maintenance or repairs, or other
operating costs are disclosed and quantified for evaluation.
Recurring annual expenditures associated with capital projects
are excluded from CIP funding and included in the operating
budget, if necessary. Any additional operating expenditures or
anticipated savings related to new capital projects are noted in
the project detail.
DETAILED CIP INFORMATION
Each planned capital project listed in the five-year outlook has a
CIP project sheet, which includes the expected costs, project
description, timeline, justification, and anticipated methods of
financing and additional operation and maintenance costs. The
project sheets are accompanied by a map or picture to provide a
visual representation of the project. The project detail page
purpose is to provide City Council with enough information to
approve the projects.
161
USE 2023 2024 2025 2026 2027 TOTAL
DRAINAGE 15,770,000 22,000,000 19,800,000 36,115,000 3,100,000 96,785,000
FACILITIES & TECHNOLOGY 14,837,383 10,857,507 11,449,804 4,956,306 42,101,000
PARKS 440,000 357,500 71,500 869,000
STREETS 865,000 1,210,000 1,235,000 1,545,000 1,565,000 6,420,000
WATER 3,660,000 15,655,000 5,750,000 3,460,000 8,550,000 37,075,000
WASTEWATER 350,000 8,530,000 8,880,000
TOTAL 35,922,383$ 58,610,007$ 38,306,304$ 46,076,306$ 13,215,000$ 192,130,000$
SOURCE OF FUNDS 2023 2024 2025 2026 2027 TOTAL
GO or CO debt 22,036,258 23,722,890 30,817,804 41,966,306 4,015,000 122,558,258
METRO 815,000 675,000 675,000 650,000 650,000 3,465,000
Capital Reserve 2,090,000 6,954,440 992,000 10,036,440
W/S Debt 3,090,000 23,535,000 5,600,000 2,910,000 8,550,000 43,685,000
W/S Revenue - Cash 920,000 650,000 150,000 550,000 2,270,000
Grants 6,531,125 2,715,177 9,246,302
Other Funding Sources 440,000 357,500 71,500 869,000
TOTAL 35,922,383$ 58,610,007$ 38,306,304$ 46,076,306$ 13,215,000$ 192,130,000$
CITY OF WEST UNIVERSITY PLACE
2023 - 2027 CAPITAL IMPROVEMENT PROGRAM
TOTAL SUMMARY
Enterprise Funds – Public Utilities
162
PROJECT NO.PROJECT NAME 2023 2024 2025 2026 2027 2023 - 2027
ALLOCATION
PW20ST&DRAIN City Wide Street & Drainage Improvements East 15,770,000 15,770,000
DR2101 Drainage Improvements West 22,000,000 19,800,000 33,000,000 74,800,000
DR2301 Buffalo Speedway Cured in Place Pipe for Storm Sewer 3,115,000 3,100,000 6,215,000
TOTAL 15,770,000$ 22,000,000$ 19,800,000$ 36,115,000$ 3,100,000$ 96,785,000$
SOURCE OF FUNDS 2023 2024 2025 2026 2027 2023 - 2027
ALLOCATION
GO or CO debt 10,389,258 22,000,000 19,800,000 36,115,000 3,100,000 91,404,258
METRO
Capital Reserve
W/S Debt
W/S Revenue - Cash
Grants 5,380,742 5,380,742
Other Funding Sources
TOTAL 15,770,000$ 22,000,000$ 19,800,000$ 36,115,000$ 3,100,000$ 96,785,000$
2023 - 2027 CAPITAL IMPROVEMENT PLAN
CITY OF WEST UNIVERSITY PLACE
DRAINAGE
163
PROJECT #DEPARTMENT/DIVISION
PROJECT IMAGE
$3,400,000 $3,400,000 $3,400,000
$14,270,000 $14,270,000 $14,270,000
Technology
$1,500,000 $1,500,000 $1,500,000
$19,170,000 $3,400,000 $15,770,000 $0 $0 $0 $0 $19,170,000
$19,170,000 $3,400,000 $10,389,258 $13,789,258
METRO
Capital Reserve
W/S Debt
$5,380,742 $5,380,742
$19,170,000 $3,400,000 $15,770,000 $0 $0 $0 $0 $19,170,000
2023 2024 2025 2026 2027 TOTAL
TOTAL COSTS
FUNDING SOURCES TOTAL
BUDGET
FY PROJECTED FUNDING SOURCES
BUDGETED
THRU 2022 2024
IMPACT ON OPERATING BUDGET
TOTAL SOURCES
¹Explain & Identify Type of Other Sources: Potential $5.4M FEMA Grant
TOTAL
GO or CO debt
W/S Revenue - Cash
Grants
Other Funding Sources1 -
2023 2025 2026 2027
Contingency
BUDGETED
THRU 2022 2023 2024 2025
Equipment and Furniture
PROJECT COSTS ALLOCATION
Prelim. Engineering Report
Land/Right of Way
Design/Surveying
Construction
TOTAL
BUDGET
FY PROJECTED ALLOCATIONS
2026 2027 TOTAL
PROJECT NAME
Public Works - Drainage
PROJECT DESCRIPTION
Drainage improvements and street reconstruction for the East side of West University Place will require
removal/replacement of curb inlets and upsizing of the storm sewer system. These improvements will meet a
minimum 10-year storm event conveyance capacity and provides at least a 50-year level of service.
PROJECT JUSTIFICATION
Dependent on the final results of the PER and Design work, this project may be split into two separate
construction phases. Construction work will start downstream at the trunk line outfalls and work north. The
final design will outline the specifics of both phases.
City Wide Street & Drainage Improvements East PW20ST&DRAIN
164
PROJECT #DEPARTMENT/DIVISION
DR2101
PROJECT IMAGE
$3,200,000 $3,200,000 $3,200,000
$68,000,000 $20,000,000 $18,000,000 $30,000,000 $68,000,000
Technology
$6,800,000 $2,000,000 $1,800,000 $3,000,000 $6,800,000
$78,000,000 $3,200,000 $0 $22,000,000 $19,800,000 $33,000,000 $0 $78,000,000
$78,000,000 $3,200,000 $22,000,000 $19,800,000 $33,000,000 $78,000,000
METRO
Capital Reserve
W/S Debt
$78,000,000 $3,200,000 $0 $22,000,000 $19,800,000 $33,000,000 $0 $78,000,000
2023 2024 2025 2026 2027 TOTALIMPACT ON OPERATING BUDGET
TOTAL SOURCES
¹Explain & Identify Type of Other Sources: Does not include potential land acquisition.
PROJECT
TOTAL
GO or CO debt
W/S Revenue - Cash
Grants
Other Funding Sources1 -
TOTAL COSTS
FUNDING SOURCES TOTAL
BUDGET
FY PROJECTED FUNDING SOURCES
BUDGETED
THRU 2022 2023 2024 2025 2026 2027
Contingency
TOTAL
BUDGET
FY PROJECTED ALLOCATIONS
BUDGETED
THRU 2022 2023 2024 2025 2026 2027 PROJECT
TOTAL
PROJECT COSTS ALLOCATION
Prelim. Engineering Report
Land/Right of Way
Design/Surveying
Construction
Equipment and Furniture
PROJECT NAME
Public Works - Drainage
PROJECT DESCRIPTION
Drainage improvements and street reconstruction for the West side of West University Place will require
removal/replacement of curb inlets and upsizing of the storm sewer system. These improvements will meet a minimum 10-
year storm event conveyance capacity and provides at least a 50-year level of service. Projects will likely be needed to
split into phases due to the amount of work required.
PROJECT JUSTIFICATION
The City completed a Citywide Storm Sewer Modeling Study that identified upgrades to improve drainage in 4 of the 5
major drainage basins in the City. The improvements identified for the West side will meet a minimum 10-year storm event
conveyance capacity and provides at least a 50-year level of service.
Drainage Improvements West
165
PROJECT #DEPARTMENT/DIVISION
PROJECT IMAGE
$15,000 $15,000 $15,000
$7,800,000 $2,600,000 $2,600,000 $5,200,000
Technology
$1,500,000 $500,000 $500,000 $1,000,000
$9,315,000 $0 $0 $0 $0 $3,115,000 $3,100,000 $6,215,000
$9,315,000 $3,115,000 $3,100,000 $6,215,000
METRO
Capital Reserve
W/S Debt
$9,315,000 $0 $0 $0 $0 $3,115,000 $3,100,000 $6,215,000
2023 2024 2025 2026 2027 TOTALIMPACT ON OPERATING BUDGET
DR2301
TOTAL SOURCES
¹Explain & Identify Type of Other Sources: Project to continue to 2028.
PROJECT
TOTAL
GO or CO debt
W/S Revenue - Cash
Grants
Other Funding Sources1 -
TOTAL COSTS
FUNDING SOURCES TOTAL
BUDGET
FY PROJECTED FUNDING SOURCES
BUDGETED
THRU 2022 2023 2024 2025 2026 2027
Contingency
PROJECT COSTS ALLOCATION TOTAL
BUDGET
FY PROJECTED ALLOCATIONS
BUDGETED
THRU 2022 2023 2024 2025 2026 2027 PROJECT
TOTAL
Prelim. Engineering Report
Land/Right of Way
Design/Surveying
Construction
Equipment and Furniture
PROJECT NAME
Buffalo Speedway Cured in Place Pipe - Bissonnet to Holcomb Public Works - Drainage
PROJECT DESCRIPTION
Rehabilitation of existing storm sewer on Buffalo Speedway by Cured in Place Pipe (CIPP) method from Bissonnet to north
of Holcombe. The project includes CIPP for approximately 9600 LF of 66-inch storm sewer and approximately 710 LF of 72-
inch storm sewer.
PROJECT JUSTIFICATION
To ensure the future structural integrity of the 1940s storm sewer pipes that will remain underground and utilized as
underground detention for Buffalo Speedway.
166
PROJECT NO.PROJECT NAME 2023 2024 2025 2026 2027 2023 - 2027
ALLOCATION
FA2202 Enterprise Resource Planning Software Replacement 1,790,000 892,000 2,682,000
FA2207 Public Works Maintenance Facility 11,647,000 11,647,000
FA2301 Library/Community Building/Senior Center 1,150,383 9,569,617 10,720,000
FA2303 Network Switch Infrastructure Replacement 150,000 150,000
FA2304 Radio Replacement 100,000 100,000 100,000 300,000
FA2402 Fire Station 1,187,890 9,882,110 11,070,000
FA2501 City Hall Renovation 575,694 4,956,306 5,532,000
TOTAL 14,837,383$ 10,857,507$ 11,449,804$ 4,956,306$ -$ 42,101,000$
SOURCE OF FUNDS 2023 2024 2025 2026 2027 2023 - 2027
ALLOCATION
GO or CO debt 11,647,000 1,187,890 10,457,804 4,956,306 28,249,000
METRO
Capital Reserve 2,040,000 6,954,440 992,000 9,986,440
W/S Debt
W/S Revenue - Cash
Grants 1,150,383 2,715,177 3,865,560
Other Funding Sources
TOTAL 14,837,383$ 10,857,507$ 11,449,804$ 4,956,306$ -$ 42,101,000$
2023 - 2027 CAPITAL IMPROVEMENT PLAN
CITY OF WEST UNIVERSITY PLACE
FACILITIES & TECHNOLOGY
167
PROJECT #DEPARTMENT/DIVISION
PROJECT IMAGE
Technology $3,631,000 $100,000 $1,790,000 $892,000 $2,782,000
$3,631,000 $100,000 $1,790,000 $0 $892,000 $0 $0 $2,782,000
METRO
Capital Reserve $3,631,000 $100,000 $1,790,000 $892,000 $2,782,000
W/S Debt
$3,631,000 $100,000 $1,790,000 $0 $892,000 $0 $0 $2,782,000
2023 2024 2025 2026 2027 O & M TOTAL
TOTAL SOURCES
¹Explain & Identify Type of Other Sources: Project continues to 2028
TOTAL
GO or CO debt
W/S Revenue - Cash
Grants
Other Funding Sources1 -
Equipment and Furniture
TOTAL COSTS
FUNDING SOURCES TOTAL
BUDGET
FY PROJECTED FUNDING SOURCES
BUDGETED
THRU 2022 2023 2024 2025 2026 2027
FA2202
Prelim. Engineering Report
Land/Right of Way
Design/Surveying
Construction
PROJECT DESCRIPTION
A multiyear project to evaluate and upgrade the City's ERP System, the integrated software managing many of
the City's main business processes, including financials, budgeting and community development.
PROJECT JUSTIFICATION
The City's current financial system no longer suits all operational needs, with modules that do not integrate
corrently, a lack of vendor support, and with the current system being phased out in the market. Upgrading the
City's ERP sytem was approved as a high priority by City Council. In 2022, the City entered into a contract with
Berry, Dunn, McNeil & Parker LLC (BerryDunn) to provide software consulting services to map out the City's
current and future operational requirements, with the goal of consolidating software to improve data collection
and operational efficiency.
IMPACT ON OPERATING BUDGET
PROJECT NAME
Enterprise Resource Planning Software Replacement
Contingency
PROJECT COSTS ALLOCATION TOTAL
BUDGET
FY PROJECTED ALLOCATIONS
BUDGETED
THRU 2022 2023 2024 2025 2026 2027 TOTAL
Administration
168
PROJECT #DEPARTMENT/DIVISION
PROJECT IMAGE
$783,000 $783,000 $783,000
$7,800,000 $9,897,000 $9,897,000
$400,000 $575,000 $575,000
Technology
$3,447,000 $1,175,000 $1,175,000
$12,430,000 $783,000 $11,647,000 $0 $0 $0 $0 $12,430,000
$12,430,000 $783,000 $11,647,000 $12,430,000
METRO
Capital Reserve
W/S Debt
$12,430,000 $783,000 $11,647,000 $0 $0 $0 $0 $12,430,000
2023 2024 2025 2026 2027 O & M TOTAL
153,648 158,257 163,005 167,895 642,806
Administration - Public Works
PROJECT DESCRIPTION
The project encompasses the construction of a new Field Operations Facility approximately 21,200 sq. ft. to
house Public Works Operations, Facilities Maintenance, Vehicle Maintenance, and Solid Waste. Site
improvements include underground detention, fuel system, and a 2,000 sq. ft. Animal Control facility.
PROJECT JUSTIFICATION
Development of a City Facilities Master Plan was adopted as a top priority by City Council, with the Master Plan
approved in April 2022. Design and construction of a Public Works facility at the Westpark and Dincans site is
the first step in implementation of the Master Plan.
FA2207
Design/Surveying
Construction
Equipment and Furniture
PROJECT NAME
Public Works Maintenance Facility
2026 2027
Contingency
TOTAL COSTS
PROJECT COSTS ALLOCATION TOTAL
BUDGET
FY PROJECTED ALLOCATIONS
BUDGETED
THRU 2022 2023 2024 2025 2026 2027 TOTAL
Prelim. Engineering Report
Land/Right of Way
IMPACT ON OPERATING BUDGET
TOTAL SOURCES
¹Explain & Identify Type of Other Sources:
TOTAL
GO or CO debt
W/S Revenue - Cash
Grants
Other Funding Sources1 -
FUNDING SOURCES TOTAL
BUDGET
FY PROJECTED FUNDING SOURCES
BUDGETED
THRU 2022 2023 2024 2025
169
PROJECT #DEPARTMENT/DIVISION
PROJECT IMAGE
$1,150,383 $1,150,383 $1,150,383
$8,374,221 $8,374,221 $8,374,221
$300,000 $300,000 $300,000
Technology
$895,396 $895,396 $895,396
$10,720,000 $0 $1,150,383 $9,569,617 $0 $0 $0 $10,720,000
METRO
Capital Reserve $6,854,440 $6,854,440 $6,854,440
W/S Debt
$3,865,560 $1,150,383 $2,715,177 $3,865,560
$10,720,000 $0 $1,150,383 $9,569,617 $0 $0 $0 $10,720,000
2023 2024 2025 2026 2027 O & M TOTAL
152,901 157,488 162,213 472,603
¹Explain & Identify Type of Other Sources: ARPA Funds - $3,865,560
TOTAL
GO or CO debt
W/S Revenue - Cash
Grants
Other Funding Sources1 -
TOTAL SOURCES
Equipment and Furniture
TOTAL COSTS
FUNDING SOURCES TOTAL
BUDGET
FY PROJECTED FUNDING SOURCES
BUDGETED
THRU 2022 2023 2024 2025 2026 2027
FA2301
Prelim. Engineering Report
Land/Right of Way
Design/Surveying
Construction
PROJECT DESCRIPTION
Construct a new building(s) for services associated with the community building, senior services and library on
the current Public Works site located at 3825 Milton and 3826 Amherst. The elements and design of the new
building(s) has not been determined at this time. The final design, elements and features will be determined
during the design phase of the project. Current estimates for the total size of the building(s) is 21,000 sq. ft.
This project also includes the demolition of the part of existing Public Works Facility.
PROJECT JUSTIFICATION
Development of a City Facilities Master Plan was adopted as a top priority by City Council, with the Master Plan
approved in April 2022. Design and construction of a Library/Community Building/Senior Center is the second
step in implementation of the Master Plan.
IMPACT ON OPERATING BUDGET
PROJECT NAME
Library/Community Building/Senior Center
Contingency
PROJECT COSTS ALLOCATION TOTAL
BUDGET
FY PROJECTED ALLOCATIONS
BUDGETED
THRU 2022 2023 2024 2025 2026 2027 TOTAL
Administration - Public Works
170
PROJECT #DEPARTMENT/DIVISION
PROJECT IMAGE
Technology $150,000 $150,000 $150,000
$150,000 $0 $150,000 $0 $0 $0 $0 $150,000
METRO
Capital Reserve $150,000 $150,000 $150,000
W/S Debt
$150,000 $0 $150,000 $0 $0 $0 $0 $150,000
2023 2024 2025 2026 2027 O & M TOTAL
PROJECT NAME
Information Technology
PROJECT DESCRIPTION
The network switch infrastructure that is in use today consists of approximately twenty-five enterprise grade
network switches in use by all city facilities that have been in operation for ten plus years. This project would
replace the existing outdated infrastructure over the course of two years with new hardware to meet the growth
and operational needs of the organization for the next seven to ten years.
PROJECT JUSTIFICATION
The network switches that are currently in operation are over 10 years old and have reached end of life, end of
support, and no longer available for repair. Many sites are at capacity and the existing equipment is too slow or
too old to support faster connectivity between the different sites that IT supports. This project is considered
critical as all other IT infrastructure relies on the network switch infrastructure to provide connectivity.
Network Switch Infrastructure Replacement FA2303
PROJECT COSTS ALLOCATION
Prelim. Engineering Report
Land/Right of Way
Design/Surveying
Construction
TOTAL
BUDGET
FY PROJECTED ALLOCATIONS
BUDGETED
THRU 2022 2023 2024 2025 2026 2027 TOTAL
2026 2027
Equipment and Furniture
Contingency
TOTAL COSTS
IMPACT ON OPERATING BUDGET
TOTAL SOURCES
¹Explain & Identify Type of Other Sources:
TOTAL
GO or CO debt
W/S Revenue - Cash
Grants
Other Funding Sources1 -
FUNDING SOURCES TOTAL
BUDGET
FY PROJECTED FUNDING SOURCES
BUDGETED
THRU 2022 2023 2024 2025
171
PROJECT #DEPARTMENT/DIVISION
PROJECT IMAGE
Technology $300,000 $100,000 $100,000 $100,000 $300,000
$300,000 $0 $100,000 $100,000 $100,000 $0 $0 $300,000
METRO
Capital Reserve $300,000 $100,000 $100,000 $100,000 $300,000
W/S Debt
$300,000 $0 $100,000 $100,000 $100,000 $0 $0 $300,000
2023 2024 2025 2026 2027 O & M TOTAL
PROJECT NAME
Information Technology
PROJECT DESCRIPTION
Replacement of a combination of approximately ninety handheld, vehicle mounted, and console radios for
dispatch, fire, and police personnel over a four year budgetary cycle.
PROJECT JUSTIFICATION
The radios used by dispatch, fire, and police personnel are over ten years old and are in need of a phased
replacement cycle. This project aims to replace the radios in batches over a four year span to prevent critical
communications outages from occurring in these departments.
Radio Replacement FA2304
PROJECT COSTS ALLOCATION
Prelim. Engineering Report
Land/Right of Way
Design/Surveying
Construction
TOTAL
BUDGET
FY PROJECTED ALLOCATIONS
BUDGETED
THRU 2022 2023 2024 2025 2026 2027 TOTAL
2026 2027
Equipment and Furniture
Contingency
TOTAL COSTS
IMPACT ON OPERATING BUDGET
TOTAL SOURCES
¹Explain & Identify Type of Other Sources:
TOTAL
GO or CO debt
W/S Revenue - Cash
Grants
Other Funding Sources1 -
FUNDING SOURCES TOTAL
BUDGET
FY PROJECTED FUNDING SOURCES
BUDGETED
THRU 2022 2023 2024 2025
172
PROJECT #DEPARTMENT/DIVISION
PROJECT IMAGE
$1,187,890 $1,187,890 $1,187,890
$8,648,000 $8,648,000 $8,648,000
Technology
$1,234,110 $1,234,110 $1,234,110
$11,070,000 $0 $0 $1,187,890 $9,882,110 $0 $0 $11,070,000
$11,070,000 $1,187,890 $9,882,110 $11,070,000
METRO
Capital Reserve
W/S Debt
$11,070,000 $0 $0 $1,187,890 $9,882,110 $0 $0 $11,070,000
2023 2024 2025 2026 2027 O & M TOTAL
157,488 162,213 319,702
¹Explain & Identify Type of Other Sources:
TOTAL
GO or CO debt
W/S Revenue - Cash
Grants
Other Funding Sources1 -
TOTAL SOURCES
Equipment and Furniture
TOTAL COSTS
FUNDING SOURCES TOTAL
BUDGET
FY PROJECTED FUNDING SOURCES
BUDGETED
THRU 2022 2023 2024 2025 2026 2027
FA2402
Prelim. Engineering Report
Land/Right of Way
Design/Surveying
Construction
PROJECT DESCRIPTION
Construct a new 21,000 sq. ft. Fire Station at 6104 and 6108 Auden and relocate fire and emergency medical
services to this new station. The final design, elements and features will be determined during the design
phase of the project. Also included in this project is the demolition of the Community Building, Senior Center
and Library.
PROJECT JUSTIFICATION
Development of a City Facilities Master Plan was adopted as a top priority by City Council, with the Master Plan
approved in April 2022. Design and construction of a new Fire Station is the third step in implementation of the
Master Plan.
IMPACT ON OPERATING BUDGET
PROJECT NAME
Fire Station
Contingency
PROJECT COSTS ALLOCATION TOTAL
BUDGET
FY PROJECTED ALLOCATIONS
BUDGETED
THRU 2022 2023 2024 2025 2026 2027 TOTAL
Administration - Public Works
173
PROJECT #DEPARTMENT/DIVISION
PROJECT IMAGE
$575,694 $575,694 $575,694
$4,191,000 $4,191,000 $4,191,000
Technology
$765,306 $765,306 $765,306
$5,532,000 $0 $0 $0 $575,694 $4,956,306 $0 $5,532,000
$5,532,000 $575,694 $4,956,306 $5,532,000
METRO
Capital Reserve
W/S Debt
$5,532,000 $0 $0 $0 $575,694 $4,956,306 $0 $5,532,000
2023 2024 2025 2026 2027 O & M TOTAL
¹Explain & Identify Type of Other Sources:
TOTAL
GO or CO debt
W/S Revenue - Cash
Grants
Other Funding Sources1 -
TOTAL SOURCES
Equipment and Furniture
TOTAL COSTS
FUNDING SOURCES TOTAL
BUDGET
FY PROJECTED FUNDING SOURCES
BUDGETED
THRU 2022 2023 2024 2025 2026 2027
FA2501
Prelim. Engineering Report
Land/Right of Way
Design/Surveying
Construction
PROJECT DESCRIPTION
The relocation of the Fire Department would allow for the needed space to accommodate planned staff growth.
It would also allow the relocation of the Public Works Administration, Community Development, and IT
departments to City Hall where they could best serve the City. The renovation, approximately 24,200 sq. ft.,
would repurpose the vacated fire spaces including the apparatus bays to other City needs. Air handlers
previously scheduled for replacement in 2023 will be replaced with this project.
PROJECT JUSTIFICATION
Development of a City Facilities Master Plan was adopted as a top priority by City Council, with the Master Plan
approved in April 2022. Renovation of City Hall is the fourth and final step in implementation of the Master
Plan.
IMPACT ON OPERATING BUDGET
PROJECT NAME
City Hall Renovation
Contingency
PROJECT COSTS ALLOCATION TOTAL
BUDGET
FY PROJECTED ALLOCATIONS
BUDGETED
THRU 2022 2023 2024 2025 2026 2027 TOTAL
Administration - Public Works
174
PROJECT NO.PROJECT NAME 2023 2024 2025 2026 2027 2023 - 2027
ALLOCATION
PK2202 Wier Park Improvements 440,000 440,000
PK2402 Recreation Center Jogging Track Improvements 165,000 165,000
PK2403 Recreation Center Playground Improvements 192,500 192,500
PK2505 Friends Park Improvements 71,500 71,500
TOTAL 440,000$ 357,500$ 71,500$ -$ -$ 869,000$
SOURCE OF FUNDS 2023 2024 2025 2026 2027 2023 - 2027
ALLOCATION
GO or CO debt
METRO
Capital Reserve
W/S Debt
W/S Revenue - Cash
Grants
Other Funding Sources 440,000 357,500 71,500 869,000
TOTAL 440,000$ 357,500$ 71,500$ -$ -$ 869,000$
2023 - 2027 CAPITAL IMPROVEMENT PLAN
CITY OF WEST UNIVERSITY PLACE
PARKS
175
PROJECT #DEPARTMENT/DIVISION
PROJECT IMAGE
$50,000 $50,000 $50,000
$400,000 $400,000 $400,000
Technology
$40,000 $40,000 $40,000
$490,000 $50,000 $440,000 $0 $0 $0 $0 $490,000
METRO
Capital Reserve
W/S Debt
$490,000 $50,000 $440,000 $490,000
$490,000 $50,000 $440,000 $0 $0 $0 $0 $490,000
2023 2024 2025 2026 2027 O & M TOTAL
PK2202
IMPACT ON OPERATING BUDGET
PROJECT NAME
Parks & Rec - Parks Maintenance
PROJECT DESCRIPTION
Project based on assessment and citizen input. Items being considered include: arrangement of items in park
and park programming, new artificial turf for fall zones, tennis and basketball considerations, decking on
southwest corner to preserve tree canopy, update playground equipment, re-powder coat steel benches, tables
and fences, and update/replace shade coverings.
PROJECT JUSTIFICATION
Recommendation of Parks and Open Space Master Plan
Wier Park Improvements
Contingency
TOTAL
BUDGET
FY PROJECTED ALLOCATIONS
BUDGETED
THRU 2022 2023 2024 2025 2026 2027 TOTALPROJECT COSTS ALLOCATION
Prelim. Engineering Report
Land/Right of Way
Design/Surveying
Construction
Equipment and Furniture
TOTAL COSTS
FUNDING SOURCES TOTAL
BUDGET
FY PROJECTED FUNDING SOURCES
BUDGETED
THRU 2022 2023 2024 2025 2026 2027
TOTAL SOURCES
¹Explain & Identify Type of Other Sources: Friends of West University Fund $490,000.
TOTAL
GO or CO debt
W/S Revenue - Cash
Grants
Other Funding Sources1 -
176
PROJECT #DEPARTMENT/DIVISION
PROJECT IMAGE
$150,000 $150,000 $150,000
Technology
$15,000 $15,000 $15,000
$165,000 $0 $0 $165,000 $0 $0 $0 $165,000
METRO
Capital Reserve
W/S Debt
$165,000 $165,000 $165,000
$165,000 $0 $0 $165,000 $0 $0 $0 $165,000
2023 2024 2025 2026 2027 TOTALIMPACT ON OPERATING BUDGET
¹Explain & Identify Type of Other Sources: Park Donation - Fun Run Balance, 2022, 2023, & 2024 proceeds.
TOTAL
GO or CO debt
W/S Revenue - Cash
Grants
Other Funding Sources1 -
TOTAL SOURCES
FUNDING SOURCES TOTAL
BUDGET
FY PROJECTED FUNDING SOURCES
BUDGETED
THRU 2022 2023 2024 2025 2026 2027
Contingency
TOTAL COSTS
PROJECT COSTS ALLOCATION TOTAL
BUDGET
FY PROJECTED ALLOCATIONS
BUDGETED
THRU 2022 2023 2024 2025 2026 2027 TOTAL
Prelim. Engineering Report
Land/Right of Way
Design/Surveying
Construction
Equipment and Furniture
PROJECT NAME
Recreation Center Jogging Track Improvements Parks and Recreation
PROJECT DESCRIPTION
Renovate existing jogging track to improve the running /walking surface and overall durability of the track. This
will be achieved by installing a rubberized composite material to the surface and containment edging quite
similar to a competition running track.
PROJECT JUSTIFICATION
The track is one of the most heavily used walking /jogging tracks in the city and had many divots, potholes and
low areas causing the track to be unusable after rains. Currently staff has to continually clean the decomposed
gravel from the parking areas and the gravel gets tracked into the building.
PK2402
177
PROJECT #DEPARTMENT/DIVISION
PROJECT IMAGE
$175,000 $175,000 $175,000
Technology
$17,500 $17,500 $17,500
$192,500 $0 $0 $192,500 $0 $0 $0 $192,500
METRO
Capital Reserve
W/S Debt
$192,500 $192,500 $192,500
$192,500 $0 $0 $192,500 $0 $0 $0 $192,500
2023 2024 2025 2026 2027 TOTALIMPACT ON OPERATING BUDGET
¹Explain & Identify Type of Other Sources: Friends of West University Fund
TOTAL
GO or CO debt
W/S Revenue - Cash
Grants
Other Funding Sources1 -
TOTAL SOURCES
FUNDING SOURCES TOTAL
BUDGET
FY PROJECTED FUNDING SOURCES
BUDGETED
THRU 2022 2023 2024 2025 2026 2027
Contingency
TOTAL COSTS
PROJECT COSTS ALLOCATION TOTAL
BUDGET
FY PROJECTED ALLOCATIONS
BUDGETED
THRU 2022 2023 2024 2025 2026 2027 TOTAL
Prelim. Engineering Report
Land/Right of Way
Design/Surveying
Construction
Equipment and Furniture
PROJECT NAME
Recreation Center Playground Improvements
PROJECT DESCRIPTION
Project will be based on assessment and citizen input. Items being considered include: new artificial turf for
fall zones, update and paint playground equipment, repair fence, powder coat steel benches, paint fences, and
update/replace shade covering.
PROJECT JUSTIFICATION
Recommendation of Parks and Open Space Master Plan
PK2403
178
PROJECT #DEPARTMENT/DIVISION
PROJECT IMAGE
$65,000 $65,000 $65,000
Technology
$6,500 $6,500 $6,500
$71,500 $0 $0 $0 $71,500 $0 $0 $71,500
METRO
Capital Reserve
W/S Debt
$71,500 $71,500 $71,500
$71,500 $0 $0 $0 $71,500 $0 $0 $71,500
2023 2024 2025 2026 2027 TOTALIMPACT ON OPERATING BUDGET
¹Explain & Identify Type of Other Sources: Friends of West University Fund
TOTAL
GO or CO debt
W/S Revenue - Cash
Grants
Other Funding Sources1 -
TOTAL SOURCES
FUNDING SOURCES TOTAL
BUDGET
FY PROJECTED FUNDING SOURCES
BUDGETED
THRU 2022 2023 2024 2025 2026 2027
Contingency
TOTAL COSTS
PROJECT COSTS ALLOCATION TOTAL
BUDGET
FY PROJECTED ALLOCATIONS
BUDGETED
THRU 2022 2023 2024 2025 2026 2027 TOTAL
Prelim. Engineering Report
Land/Right of Way
Design/Surveying
Construction
Equipment and Furniture
PROJECT NAME
Friends Park Improvements
PROJECT DESCRIPTION
Project will be based on assessment and citizen input. Items being considered include: removal of eastern red
cedar, install Friends Park Story Board Sign, level out interior turf ring and install new artificial turf, repair
pavers areas, stain and improve gazebo and furnishings, solar lighting upgrades.
PROJECT JUSTIFICATION
Recommendation of parks and open space master plan.
PK2505
179
PROJECT NO.PROJECT NAME 2023 2024 2025 2026 2027 2023 - 2027
ALLOCATION
ST2301 Roadway Pavement Improvements 440,000 835,000 860,000 1,170,000 1,190,000 4,495,000
ST2302 Sidewalk Replacement 375,000 375,000 375,000 375,000 375,000 1,875,000
ST2303 City Gateway Signage 50,000 50,000
TOTAL 865,000$ 1,210,000$ 1,235,000$ 1,545,000$ 1,565,000$ 6,420,000$
SOURCE OF FUNDS 2023 2024 2025 2026 2027 2023 - 2027
ALLOCATION
GO or CO debt 535,000 560,000 895,000 915,000 2,905,000
METRO 815,000 675,000 675,000 650,000 650,000 3,465,000
Capital Reserve 50,000 50,000
W/S Debt
W/S Revenue - Cash
Grants
Other Funding Sources
TOTAL 865,000$ 1,210,000$ 1,235,000$ 1,545,000$ 1,565,000$ 6,420,000$
2023 - 2027 CAPITAL IMPROVEMENT PLAN
CITY OF WEST UNIVERSITY PLACE
STREETS
180
PROJECT #DEPARTMENT/DIVISION
PROJECT IMAGE
$500,000 $50,000 $100,000 $150,000 $150,000 $450,000
$4,250,000 $400,000 $700,000 $660,000 $920,000 $940,000 $3,620,000
Technology
$425,000 $40,000 $85,000 $100,000 $100,000 $100,000 $425,000
$5,175,000 $0 $440,000 $835,000 $860,000 $1,170,000 $1,190,000 $4,495,000
$2,835,000 $535,000 $560,000 $895,000 $915,000 $2,905,000
METRO $2,340,000 $440,000 $300,000 $300,000 $275,000 $275,000 $1,590,000
Capital Reserve
W/S Debt
$5,175,000 $0 $440,000 $835,000 $860,000 $1,170,000 $1,190,000 $4,495,000
2023 2024 2025 2026 2027 TOTAL
PROJECT NAME
Roadway Pavement Improvements
PROJECT DESCRIPTION
Conduct City roadway pavement improvements. In 2023, complete preventative maintenance activities
including joint repair and/or curb replacement. In 2024, complete deferred maintenance activities including
isolated panel replacement and/or slab leveling. In 2025-2027, project will include total reconstruction of
designated roadways. In 2027, complete deferred maintenance activities including isolated panel replacement
and/or slab leveling.
PROJECT JUSTIFICATION
The City currently owns and maintains approximately 50 centerline miles of streets under their jurisdiction. The
pavements were generally constructed between 1999 and 2005 with limited maintenance and rehabilitation
work completed since installation. In March 2022, Terracon conducted pavement engineering evaluations and
prepared an 8-year pavement management work plan for the City. The report notes deficiencies in the
pavement system and provide recommended maintenance and rehabilitation activities. The recommendations
include preventive maintenance (joint repair and/or curb replacement), immediate action (total reconstruction),
and deferred maintenance (isolated panel replacement and/or slab re-leveling).
Prelim. Engineering Report
Land/Right of Way
Design/Surveying
Construction
Equipment and Furniture
PROJECT COSTS ALLOCATION TOTAL
BUDGET
FY PROJECTED ALLOCATIONS
BUDGETED
THRU 2022 2023 2024 2025 2026 2027 TOTAL
2024 2025 2026 2027
Contingency
IMPACT ON OPERATING BUDGET
ST2301
TOTAL SOURCES
¹Explain & Identify Type of Other Sources:
TOTAL
GO or CO debt
W/S Revenue - Cash
Grants
Other Funding Sources1 -
TOTAL COSTS
FUNDING SOURCES TOTAL
BUDGET
FY PROJECTED FUNDING SOURCES
BUDGETED
THRU 2022 2023
181
PROJECT #DEPARTMENT/DIVISION
PROJECT IMAGE
$1,875,000 $375,000 $375,000 $375,000 $375,000 $375,000 $1,875,000
Technology
$1,875,000 $0 $375,000 $375,000 $375,000 $375,000 $375,000 $1,875,000
METRO $1,875,000 $375,000 $375,000 $375,000 $375,000 $375,000 $1,875,000
Capital Reserve
W/S Debt
$1,875,000 $0 $375,000 $375,000 $375,000 $375,000 $375,000 $1,875,000
2023 2024 2025 2026 2027 TOTAL
2023 2025 2026 2027
PROJECT NAME
Public Works - Streets
PROJECT DESCRIPTION
Replace cracked and lifted sidewalks to provide safe pedestrian travel.
PROJECT JUSTIFICATION
The Sidewalk Master Plan was completed nearly 13 years ago with the first areas of sidewalks installed nearly
20 years ago. The continual maturing of trees in the right of way (ROW) has caused sidewalks to buckle, crack
and cause trip hazards.
Sidewalk Replacement
Contingency
BUDGETED
THRU 2022 2023 2024 2025
Equipment and Furniture
PROJECT COSTS ALLOCATION
Prelim. Engineering Report
Land/Right of Way
Design/Surveying
Construction
TOTAL
BUDGET
FY PROJECTED ALLOCATIONS
2026 2027 TOTAL
IMPACT ON OPERATING BUDGET
ST2302
TOTAL SOURCES
¹Explain & Identify Type of Other Sources:
TOTAL
GO or CO debt
W/S Revenue - Cash
Grants
Other Funding Sources1 -
TOTAL COSTS
FUNDING SOURCES TOTAL
BUDGET
FY PROJECTED FUNDING SOURCES
BUDGETED
THRU 2022 2024
182
PROJECT #DEPARTMENT/DIVISION
PROJECT IMAGE
$50,000 $50,000 $50,000
Technology
$50,000 $0 $50,000 $0 $0 $0 $0 $50,000
METRO
Capital Reserve $50,000 $50,000
W/S Debt
$0 $0 $50,000 $0 $0 $0 $0 $50,000
2023 2024 2025 2026 2027 TOTAL
PROJECT NAME
City Gateway Signage Public Works/Parks
PROJECT DESCRIPTION
Conceptual design for gateway signage at entry points into the City.
PROJECT JUSTIFICATION
The installation of gateway signage will inform drivers and the general public when entering the corporate City
limits of West University Place. This project will be a multi-year phased approach upon the completion of
future road construction projects scheduled around the City.
Prelim. Engineering Report
Land/Right of Way
Design/Surveying
Construction
Equipment and Furniture
PROJECT COSTS ALLOCATION TOTAL
BUDGET
FY PROJECTED ALLOCATIONS
BUDGETED
THRU 2022 2023 2024 2025 2026 2027 TOTAL
2024 2025 2026 2027
Contingency
IMPACT ON OPERATING BUDGET
ST2303
TOTAL SOURCES
¹Explain & Identify Type of Other Sources:
TOTAL
GO or CO debt
W/S Revenue - Cash
Grants
Other Funding Sources1 -
TOTAL COSTS
FUNDING SOURCES TOTAL
BUDGET
FY PROJECTED FUNDING SOURCES
BUDGETED
THRU 2022 2023
183
PROJECT NO.PROJECT NAME 2023 2024 2025 2026 2027 2023 - 2027
ALLOCATION
WA2101 Milton Cast Iron Water Line Replacement 1,980,000 1,980,000
WA2201 Bellaire Elevated Storage Tank (EST) Replacement 420,000 4,000,000 4,420,000
WA2301 Water Well No. 8 - Inspection and Improvements 150,000 550,000 700,000
WA2302 Wakeforest EST & GST Painting 1,110,000 1,110,000
WA2401 Wakeforest Water Plant Distribution Line Replacement 300,000 3,000,000 3,300,000
WA2402 Cast Iron Water Line Replacement Program 805,000 1,600,000 2,910,000 1,550,000 6,865,000
WA2403 Water Plant Improvements 10,000,000 10,000,000
WA2501 Water Well No. 9 - Inspection and Improvements 150,000 550,000 700,000
WA2502 Upsize Water Lines 1,000,000 7,000,000 8,000,000
TOTAL 3,660,000$ 15,655,000$ 5,750,000$ 3,460,000$ 8,550,000$ 37,075,000$
SOURCE OF FUNDS 2023 2024 2025 2026 2027 2023 - 2027
ALLOCATION
GO or CO debt
METRO
Capital Reserve
W/S Debt 3,090,000 15,355,000 5,600,000 2,910,000 8,550,000 35,505,000
W/S Revenue - Cash 570,000 300,000 150,000 550,000 1,570,000
Grants
Other Funding Sources
TOTAL 3,660,000$ 15,655,000$ 5,750,000$ 3,460,000$ 8,550,000$ 37,075,000$
2023 - 2027 CAPITAL IMPROVEMENT PLAN
WEST UNIVERSITY PLACE
WATER
184
PROJECT #DEPARTMENT/DIVISION
PROJECT IMAGE
$250,000 $250,000 $250,000
$3,040,000 $1,420,000 $1,620,000 $3,040,000
Technology
$360,000 $360,000 $360,000
$3,650,000 $1,670,000 $1,980,000 $0 $0 $0 $0 $3,650,000
METRO
Capital Reserve
W/S Debt $3,450,000 $1,470,000 $1,980,000 $3,450,000
$200,000 $200,000 $200,000
$3,650,000 $1,670,000 $1,980,000 $0 $0 $0 $0 $3,650,000
2023 2024 2025 2026 2027 TOTAL
Public Works - Water
PROJECT DESCRIPTION
Replace existing 14" cast iron water line with 16" water line from Milton water well to Mercer along Milton,
Auden and Rice Blvd to Milton Street. This package will also include replacement of 12" and 8" water lines on
Edloe Street between Rice and University, a new 6" water line to serve West University Elementary School,
and a new 6" water line on Amherst Street from Mercer to Poor Farm Ditch.
PROJECT JUSTIFICATION
The pre-1939 cast iron pipes has passed the end of its expected service life. The pipes are susceptible to
failure causing unnecessary disruption to residents, water waste and an increased cost of repairs. The new
water lines will provide the City with a more robust water pipeline network, a lower risk of failure, fewer
unplanned disruptions, and lower repair costs.
WA2101
Design/Surveying
Construction
Equipment and Furniture
PROJECT NAME
Milton Cast Iron Water Line Replacement
2026 2027
Contingency
TOTAL COSTS
PROJECT COSTS ALLOCATION TOTAL
BUDGET
FY PROJECTED ALLOCATIONS
BUDGETED
THRU 2022 2023 2024 2025 2026 2027 TOTAL
Prelim. Engineering Report
Land/Right of Way
IMPACT ON OPERATING BUDGET
TOTAL SOURCES
¹Explain & Identify Type of Other Sources:
TOTAL
GO or CO debt
W/S Revenue - Cash
Grants
Other Funding Sources1 -
FUNDING SOURCES TOTAL
BUDGET
FY PROJECTED FUNDING SOURCES
BUDGETED
THRU 2022 2023 2024 2025
185
PROJECT #DEPARTMENT/DIVISION
PROJECT IMAGE
$200,000 $100,000 $100,000 $200,000
$320,000 $320,000 $320,000
$3,500,000 $3,500,000 $3,500,000
Technology
$500,000 $500,000 $500,000
$4,520,000 $100,000 $420,000 $4,000,000 $0 $0 $0 $4,520,000
METRO
Capital Reserve
W/S Debt $4,000,000 $4,000,000 $4,000,000
$520,000 $100,000 $420,000 $520,000
$4,520,000 $100,000 $420,000 $4,000,000 $0 $0 $0 $4,520,000
2023 2024 2025 2026 2027 TOTAL
PROJECT NAME
Public Works - Water
PROJECT DESCRIPTION
Construction of a new 750,000 gallon elevated storage tank and decommission existing Bellaire EST. The
existing tank will need to remain in service until the new tank is constructed at which time the old tank will be
decommissioned.
PROJECT JUSTIFICATION
The Bellaire EST was constructed in 1935 and has exceeded the typical life expectancy of elevated storage
tanks. The increased capacity will provide an additional buffer for peak hour demands and reduce the cities
booster pumping requirement.
Bellaire Elevated Storage Tank (EST) Replacement WA2201
Contingency
BUDGETED
THRU 2022 2023 2024 2025
Equipment and Furniture
PROJECT COSTS ALLOCATION
Prelim. Engineering Report
Land/Right of Way
Design/Surveying
Construction
TOTAL
BUDGET
FY PROJECTED ALLOCATIONS
2026 2027 TOTAL
IMPACT ON OPERATING BUDGET
TOTAL SOURCES
¹Explain & Identify Type of Other Sources:
TOTAL
GO or CO debt
W/S Revenue - Cash
Grants
Other Funding Sources1 -
2023 2025 2026 2027
TOTAL COSTS
FUNDING SOURCES TOTAL
BUDGET
FY PROJECTED FUNDING SOURCES
BUDGETED
THRU 2022 2024
186
PROJECT #DEPARTMENT/DIVISION
PROJECT IMAGE
$150,000 $150,000 $150,000
$500,000 $500,000 $500,000
Technology
$50,000 $50,000 $50,000
$700,000 $0 $150,000 $550,000 $0 $0 $0 $700,000
METRO
Capital Reserve
W/S Debt $550,000 $550,000 $550,000
$150,000 $150,000 $150,000
$700,000 $0 $150,000 $550,000 $0 $0 $0 $700,000
2023 2024 2025 2026 2027 TOTAL
Public Works - Water
PROJECT DESCRIPTION
Complete a down-hole video inspection to determine the current condition of the well, identify chemical or
biological plugging problems, construction material failure, water quality, in order to schedule required
maintenance to ensure the efficient performance of the well.
PROJECT JUSTIFICATION
The City utilizes a mixture of 80% surface water from City of Houston and 20% groundwater from two City
water wells. In order to ensure proper water supply when surface water supply is not available, it is essential
that wells operate at peak efficiency. This program will conduct a comprehensive inspection of the well and
make recommendations for future maintenance. Improvement work will be tentatively scheduled in 2024.
WA2301
Design/Surveying
Construction
Equipment and Furniture
PROJECT NAME
Water Well No. 8 Inspection and Improvements
2026 2027
Contingency
TOTAL COSTS
PROJECT COSTS ALLOCATION TOTAL
BUDGET
FY PROJECTED ALLOCATIONS
BUDGETED
THRU 2022 2023 2024 2025 2026 2027 TOTAL
Prelim. Engineering Report
Land/Right of Way
IMPACT ON OPERATING BUDGET
TOTAL SOURCES
¹Explain & Identify Type of Other Sources:
TOTAL
GO or CO debt
W/S Revenue - Cash
Grants
Other Funding Sources1 -
FUNDING SOURCES TOTAL
BUDGET
FY PROJECTED FUNDING SOURCES
BUDGETED
THRU 2022 2023 2024 2025
187
PROJECT #DEPARTMENT/DIVISION
PROJECT IMAGE
$50,000 $50,000 $50,000
$850,000 $850,000 $850,000
Technology
$210,000 $210,000 $210,000
$1,110,000 $0 $1,110,000 $0 $0 $0 $0 $1,110,000
METRO
Capital Reserve
W/S Debt $1,110,000 $1,110,000 $1,110,000
$1,110,000 $0 $1,110,000 $0 $0 $0 $0 $1,110,000
2023 2024 2025 2026 2027 TOTAL
TOTAL SOURCES
¹Explain & Identify Type of Other Sources:
TOTAL
GO or CO debt
W/S Revenue - Cash
Grants
Other Funding Sources1 -
Equipment and Furniture
TOTAL COSTS
FUNDING SOURCES TOTAL
BUDGET
FY PROJECTED FUNDING SOURCES
BUDGETED
THRU 2022 2023 2024 2025 2026 2027
WA2302
Prelim. Engineering Report
Land/Right of Way
Design/Surveying
Construction
PROJECT DESCRIPTION
Replace the exterior coating systems and perform any vent and pipe work necessary to maintain the elevated
storage tank and two (2) ground storage tanks at the Wakeforest Water Plant.
PROJECT JUSTIFICATION
All three tanks have been in service since the early 1990's. The tanks were rehabilitated and painted in 2009-
2010. Per the recommended maintenance schedule, the tanks are painted every 10 years. To protect the
integrity of the metal structure from corrosion as well as extending the useful life of the tank, periodic protective
coating system replacement is required.
IMPACT ON OPERATING BUDGET
PROJECT NAME
Wakeforest EST & GST Painting
Contingency
PROJECT COSTS ALLOCATION TOTAL
BUDGET
FY PROJECTED ALLOCATIONS
BUDGETED
THRU 2022 2023 2024 2025 2026 2027 TOTAL
Public Works - Water
188
PROJECT #DEPARTMENT/DIVISION
PROJECT IMAGE
$300,000 $300,000 $300,000
$2,500,000 $2,500,000 $2,500,000
Technology
$500,000 $500,000 $500,000
$3,300,000 $0 $0 $300,000 $3,000,000 $0 $0 $3,300,000
METRO
Capital Reserve
W/S Debt $3,000,000 $3,000,000 $3,000,000
$300,000 $300,000 $300,000
$3,300,000 $0 $0 $300,000 $3,000,000 $0 $0 $3,300,000
2023 2024 2025 2026 2027 TOTAL
TOTAL SOURCES
¹Explain & Identify Type of Other Sources:
TOTAL
GO or CO debt
W/S Revenue - Cash
Grants
Other Funding Sources1 -
Equipment and Furniture
TOTAL COSTS
FUNDING SOURCES TOTAL
BUDGET
FY PROJECTED FUNDING SOURCES
BUDGETED
THRU 2022 2023 2024 2025 2026 2027
WA2401
Prelim. Engineering Report
Land/Right of Way
Design/Surveying
Construction
PROJECT DESCRIPTION
Upsize approximately 2,000 LF of 12" distribution line to 16" distribution line leaving the Wakeforest Water
Plant.
PROJECT JUSTIFICATION
Upsizing will increase water pressure and available fire flows in portions of the distribution system and will
reduce head loss in the system.
IMPACT ON OPERATING BUDGET
PROJECT NAME
Wakeforest Water Plant Distribution Line Replacement
Contingency
PROJECT COSTS ALLOCATION TOTAL
BUDGET
FY PROJECTED ALLOCATIONS
BUDGETED
THRU 2022 2023 2024 2025 2026 2027 TOTAL
Public Works - Water
189
PROJECT #DEPARTMENT/DIVISION
PROJECT IMAGE
$795,000 $45,000 $170,000 $380,000 $200,000 $795,000
$5,300,000 $600,000 $1,300,000 $2,300,000 $1,100,000 $5,300,000
Technology
$770,000 $160,000 $130,000 $230,000 $250,000 $770,000
$6,865,000 $0 $0 $805,000 $1,600,000 $2,910,000 $1,550,000 $6,865,000
METRO
Capital Reserve
W/S Debt $6,865,000 $805,000 $1,600,000 $2,910,000 $1,550,000 $6,865,000
$6,865,000 $0 $0 $805,000 $1,600,000 $2,910,000 $1,550,000 $6,865,000
2023 2024 2025 2026 2027 TOTAL
Other Funding Sources1 -
TOTAL SOURCES
Cast Iron Water Line Replacement Program
2026
Construction
Equipment and Furniture
Contingency
TOTAL COSTS
Design/Surveying
PROJECT COSTS ALLOCATION 2026
WA2402
BUDGETED
THRU 2022 2023 2024
2027
IMPACT ON OPERATING BUDGET
¹Explain & Identify Type of Other Sources:
2027
TOTAL
TOTAL
BUDGET
FY PROJECTED FUNDING SOURCES
W/S Revenue - Cash
BUDGETED
THRU 2022 2023 2024 2025
GO or CO debt
FUNDING SOURCES
Grants
PROJECT NAME
PROJECT DESCRIPTION
PROJECT JUSTIFICATION
Replace approximately 17,700 LF of cast iron water lines throughout the city.
The pre-1939 cast iron pipes has passed the end of its expected service life. The pipes are susceptible to
failure causing unnecessary disruption to residents, water waste and an increased cost of repairs. The new
water lines will provide the City with a more robust water pipeline network, a lower risk of failure, fewer
unplanned disruptions, and lower repair costs.
Public Works - Water
FY PROJECTED ALLOCATIONS
TOTAL
Prelim. Engineering Report
Land/Right of Way
TOTAL
BUDGET 2025
190
PROJECT #DEPARTMENT/DIVISION
WA2403
$1,000,000 $1,000,000 $1,000,000
$7,500,000 $7,500,000 $7,500,000
Technology
$1,500,000 $1,500,000 $1,500,000
$10,000,000 $0 $0 $10,000,000 $0 $0 $0 $10,000,000
METRO
Capital Reserve
W/S Debt $10,000,000 $10,000,000 $10,000,000
$10,000,000 $0 $0 $10,000,000 $0 $0 $0 $10,000,000
2023 2024 2025 2026 2027 TOTAL
PROJECT NAME
PROJECT DESCRIPTION
Improvements to the City water production facilities identified in the City’s 2021 Water System Assessment.
The work would complete improvements to both water plants (Milton & Wakeforest) and construction of a new
ground well.
PROJECT JUSTIFICATION
Improvements to increase pumping capacity, groundwater production, upgrades to water treatment system
ensures the City meets daily current and future demands for residents and ensures compliance complies with
regulatory requirements by the Texas Commission of Environmental Quality (TCEQ).
Water Plant Improvements WA2403
Contingency
BUDGETED
THRU 2022 2023 2024 2025
Equipment and Furniture
PROJECT COSTS ALLOCATION
Prelim. Engineering Report
Land/Right of Way
Design/Surveying
Construction
TOTAL
BUDGET
FY PROJECTED ALLOCATIONS
2026 2027 TOTAL
IMPACT ON OPERATING BUDGET
TOTAL SOURCES
¹Explain & Identify Type of Other Sources:
TOTAL
GO or CO debt
W/S Revenue - Cash
Grants
Other Funding Sources1 -
2023 2025 2026 2027
TOTAL COSTS
FUNDING SOURCES TOTAL
BUDGET
FY PROJECTED FUNDING SOURCES
BUDGETED
THRU 2022 2024
191
PROJECT #DEPARTMENT/DIVISION
PROJECT IMAGE
$200,000 $150,000 $150,000
$600,000 $500,000 $500,000
Technology
$50,000 $50,000 $50,000
$850,000 $0 $0 $0 $150,000 $550,000 $0 $700,000
METRO
Capital Reserve
W/S Debt
$850,000 $150,000 $550,000 $700,000
$850,000 $0 $0 $0 $150,000 $550,000 $0 $700,000
2023 2024 2025 2026 2027 TOTAL
PROJECT NAME
Public Works - Water
PROJECT DESCRIPTION
Complete a down-hole video inspection to determine the current condition of the well, identify chemical or
biological plugging problems, construction material failure, water quality, in order to schedule required
maintenance to ensure the efficient performance of the well.
PROJECT JUSTIFICATION
The City utilizes a mixture of 80% surface water from City of Houston and 20% groundwater from two City
water wells. In order to ensure proper water supply when surface water supply is not available, it is essential
that wells operate at peak efficiency. This program will conduct a comprehensive inspection of the well and
make recommendations for future maintenance. Improvement work will be tentatively scheduled in 2026.
Water Well No. 9 - Inspection and Improvements WA2501
Contingency
BUDGETED
THRU 2022 2023 2024 2025
Equipment and Furniture
PROJECT COSTS ALLOCATION
Prelim. Engineering Report
Land/Right of Way
Design/Surveying
Construction
TOTAL
BUDGET
FY PROJECTED ALLOCATIONS
2026 2027 TOTAL
IMPACT ON OPERATING BUDGET
TOTAL SOURCES
¹Explain & Identify Type of Other Sources:
TOTAL
GO or CO debt
W/S Revenue - Cash
Grants
Other Funding Sources1 -
2023 2025 2026 2027
TOTAL COSTS
FUNDING SOURCES TOTAL
BUDGET
FY PROJECTED FUNDING SOURCES
BUDGETED
THRU 2022 2024
192
PROJECT #DEPARTMENT/DIVISION
PROJECT IMAGE
$1,000,000 $1,000,000 $1,000,000
$7,000,000 $7,000,000 $7,000,000
Technology
$8,000,000 $0 $0 $0 $1,000,000 $0 $7,000,000 $8,000,000
METRO
Capital Reserve
W/S Debt $8,000,000 $1,000,000 $7,000,000 $8,000,000
$8,000,000 $0 $0 $0 $1,000,000 $0 $7,000,000 $8,000,000
2023 2024 2025 2026 2027 TOTAL
TOTAL SOURCES
¹Explain & Identify Type of Other Sources:
TOTAL
GO or CO debt
W/S Revenue - Cash
Grants
Other Funding Sources1 -
Equipment and Furniture
TOTAL COSTS
FUNDING SOURCES TOTAL
BUDGET
FY PROJECTED FUNDING SOURCES
BUDGETED
THRU 2022 2023 2024 2025 2026 2027
WA2502
Prelim. Engineering Report
Land/Right of Way
Design/Surveying
Construction
PROJECT DESCRIPTION
Upsize existing water lines as identified from the water efficiency study. (push project back to 2025)
PROJECT JUSTIFICATION
Upsizing the water lines will help increase pressure and provide better fire flow to the City.
IMPACT ON OPERATING BUDGET
PROJECT NAME
Upsize Water Lines
Contingency
PROJECT COSTS ALLOCATION TOTAL
BUDGET
FY PROJECTED ALLOCATIONS
BUDGETED
THRU 2022 2023 2024 2025 2026 2027 TOTAL
Public Works - Water
193
PROJECT NO.PROJECT NAME 2023 2024 2025 2026 2027 2023 - 2027
ALLOCATION
PW20RECLAM Wastewater Reuse 8,180,000 8,180,000
WW2301 Sanitary Sewer Manhole Lining Project 250,000 250,000 500,000
WW2302 Sanitary Sewer Improvements 100,000 100,000 200,000
TOTAL 350,000$ 8,530,000$ -$ -$ -$ 8,880,000$
SOURCE OF FUNDS 2023 2024 2025 2026 2027 2023 - 2027
ALLOCATION
GO or CO debt
METRO
Capital Reserve
W/S Debt 8,180,000 8,180,000
W/S Revenue - Cash 350,000 350,000 700,000
Grants
Other Funding Sources
TOTAL 350,000$ 8,530,000$ -$ -$ -$ 8,880,000$
2023 - 2027 CAPITAL IMPROVEMENT PLAN
CITY OF WEST UNIVERSITY PLACE
WASTEWATER
194
PROJECT #DEPARTMENT/DIVISION
PROJECT IMAGE
$152,700 $152,700 $152,700
$1,223,300 $1,223,300 $1,223,300
$6,096,700 $6,096,700 $6,096,700
Technology
$860,000 $860,000 $860,000
$8,332,700 $152,700 $0 $8,180,000 $0 $0 $0 $8,332,700
METRO
Capital Reserve
W/S Debt $8,180,000 $8,180,000 $8,180,000
$152,700 $152,700 $152,700
$8,332,700 $152,700 $0 $8,180,000 $0 $0 $0 $8,332,700
2023 2024 2025 2026 2027 TOTAL
Public Works - Wastewater
PROJECT DESCRIPTION
Construct necessary infrastructure to allow the reuse of non-potable water by third party end users.
PROJECT JUSTIFICATION
This project creates an additional revenue source for the City by selling the treated effluent to an end user for
use versus dumping the water to Braes Bayou and receiving no additional benefit.
PW20RECLAM
Design/Surveying
Construction
Equipment and Furniture
PROJECT NAME
Wastewater Reuse
2026 2027
Contingency
TOTAL COSTS
PROJECT COSTS ALLOCATION TOTAL
BUDGET
FY PROJECTED ALLOCATIONS
BUDGETED
THRU 2022 2023 2024 2025 2026 2027 TOTAL
Prelim. Engineering Report
Land/Right of Way
IMPACT ON OPERATING BUDGET
TOTAL SOURCES
¹Explain & Identify Type of Other Sources:
TOTAL
GO or CO debt
W/S Revenue - Cash
Grants
Other Funding Sources1 -
FUNDING SOURCES TOTAL
BUDGET
FY PROJECTED FUNDING SOURCES
BUDGETED
THRU 2022 2023 2024 2025
195
PROJECT #DEPARTMENT/DIVISION
PROJECT IMAGE
$500,000 $250,000 $250,000 $500,000
Technology
$500,000 $0 $250,000 $250,000 $0 $0 $0 $500,000
METRO
Capital Reserve
W/S Debt
$500,000 $250,000 $250,000 $500,000
$500,000 $0 $250,000 $250,000 $0 $0 $0 $500,000
2023 2024 2025 2026 2027 TOTAL
Other Funding Sources1 -
TOTAL SOURCES
Sanitary Sewer Manhole Lining Project
2026
Construction
Equipment and Furniture
Contingency
TOTAL COSTS
Design/Surveying
PROJECT COSTS ALLOCATION 2026
WW2301
BUDGETED
THRU 2022 2023 2024
2027
IMPACT ON OPERATING BUDGET
¹Explain & Identify Type of Other Sources:
2027
TOTAL
TOTAL
BUDGET
FY PROJECTED FUNDING SOURCES
W/S Revenue - Cash
BUDGETED
THRU 2022 2023 2024 2025
GO or CO debt
FUNDING SOURCES
Grants
PROJECT NAME
PROJECT DESCRIPTION
PROJECT JUSTIFICATION
Lining the sanitary sewer manholes will prevent groundwater from entering the sanitary sewer system thus
reducing flows to the wastewater treatment plant.
The presence of hydrogen sulfide can lead to rapid and extensive deterioration conditions causing premature
replacement or reconditioning of systems used in the transport and treatment of wastewater.
Public Works - Wastewater
FY PROJECTED ALLOCATIONS
TOTAL
Prelim. Engineering Report
Land/Right of Way
TOTAL
BUDGET 2025
196
PROJECT #DEPARTMENT/DIVISION
PROJECT IMAGE
$200,000 $100,000 $100,000 $200,000
Technology
$200,000 $0 $100,000 $100,000 $0 $0 $0 $200,000
METRO
Capital Reserve
W/S Debt
$200,000 $100,000 $100,000 $200,000
$200,000 $0 $100,000 $100,000 $0 $0 $0 $200,000
2023 2024 2025 2026 2027 TOTAL
PROJECT NAME
Public Works - Wastewater
PROJECT DESCRIPTION
Inspection, identification and repairs of the sanitary sewer system where ground water and rain water can enter
the system from abandoned sanitary sewer liens that can cause overflows, increase treatment, and cause
premature equipment failure.
PROJECT JUSTIFICATION
The wastewater treatment plant is currently being affected by inflow and infiltration during storm events.
Addressing the causes for this would help lower the amount of excess rain water being treated at the plant and
help stabilize the water characteristic seen in the influent.
Sanitary Sewer Improvements WW2302
Contingency
BUDGETED
THRU 2022 2023 2024 2025
Equipment and Furniture
PROJECT COSTS ALLOCATION
Prelim. Engineering Report
Land/Right of Way
Design/Surveying
Construction
TOTAL
BUDGET
FY PROJECTED ALLOCATIONS
2026 2027 TOTAL
IMPACT ON OPERATING BUDGET
TOTAL SOURCES
¹Explain & Identify Type of Other Sources:
TOTAL
GO or CO debt
W/S Revenue - Cash
Grants
Other Funding Sources1 -
2023 2025 2026 2027
TOTAL COSTS
FUNDING SOURCES TOTAL
BUDGET
FY PROJECTED FUNDING SOURCES
BUDGETED
THRU 2022 2024
197
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
198
FINANCIAL MANAGEMENT POLICY
To establish and document a policy framework for fiscal decision making, the City Manager will
develop and maintain a comprehensive set of Financial Management Policy Statements. The aim of
these policies is to ensure that financial resources are properly managed to meet the present and
future needs of the citizens of West University Place. Specifically, this policy framework mandates the
pursuit of the following fiscal objectives:
I. Revenues: Maintain and administer a revenue system that will ensure a reliable, equitable,
diversified, and sufficient revenue stream to support desired City services.
II. Expenditures: Ensure fiscal stability, and the effective and efficient delivery of services,
through the identification of necessary services, the establishment of appropriate service
levels, and the careful administration of the expenditure of available resources.
III. Fund Balance/Working Capital: Maintain the unassigned fund balance and working capital
of the various operating funds at levels sufficient to protect the City’s creditworthiness,
along with its financial positions, from unforeseeable emergencies.
IV. Capital Assets and Improvements: Evaluate the condition of the City’s capital assets, and set
priorities for the addition, replacement, and renovation of such assets based on needs,
funding alternatives, and availability of resources.
V. Debt Management: Establish guidelines for debt financing that will provide needed capital
equipment and infrastructure improvements while minimizing the impact of debt payments
on current revenues.
VI. Grants: Provide a process for seeking and administering federal, state, and foundation
grants-in-aid that address the City’s current priorities and policy objectives.
VII. Fiscal Monitoring: Provide, as directed by the City Charter, Article VII, Section 7.11, monthly
reports to City Council on the financial condition of the City.
VIII. Accounting, Auditing, and Financial Reporting: Comply with prevailing federal, state, and
local statutes and regulations, as well as current professional principles and practices.
IX. Cash Management: Maintain the City’s cash to ensure the safety of principal, meet the
liquidity needs of the City, and achieve the highest-possible yield in compliance with the
Public Funds Investment Act (Chapter 2256 of the Local Government Code) and the City’s
Investment Policy, as approved annually by the City Council.
X. Internal Controls: Establish and maintain an internal control structure designed to provide
reasonable assurance that City assets are safeguarded and that the possibilities for material
errors in the City’s financial records are minimized.
199
XI. Budgeting and Long-Range Financial Planning: Provide budgeting guidelines to ensure a
financially sound City, along with a long-range financial planning process that assesses the
long-term financial implications of current and proposed operating and capital budgets.
200
I.
REVENUES
REVENUES
Maintain and administer a revenue system that will ensure a reliable, equitable, diversified, and
sufficient revenue stream to support desired City services.
A. Balance and Diversification in Revenue Sources
The City shall strive to maintain a balanced and diversified revenue system to protect the City
from fluctuations in any one source due to changes in local economic conditions that adversely
impact that source.
B. User Fees
For services that benefit specific users, the City shall establish and collect fees to recover the
costs of those services. Where feasible and desirable, the City shall seek to recover full direct
and indirect costs; however, ultimately, the City Council shall approve the established fees and
appropriate cost recovery level. User fees shall be reviewed annually (at a minimum) to
calculate their full cost recovery levels, compare them to the current fee structure, and
recommend adjustments where necessary.
C. Property Tax Revenues/Tax Burden
The City shall endeavor to reduce its reliance on property tax revenues by revenue
diversification and implementation of user fees and other alternative revenue sources. The City
shall strive to minimize the property tax burden on West University Place citizens.
D. User Fees for Enterprise Funds
The City’s goal for enterprise funds (such as for water and sewer, and for solid waste) is to be
self-supporting. As a result, utility rates and user fees for enterprise funds shall be set at levels
sufficient to cover operating expenditures, meet debt obligations, provide additional funding
for capital improvements, and provide adequate levels of working capital to meet reserve
requirements.
E. Indirect Cost Chargebacks
The goal of indirect cost chargebacks is to reimburse costs paid by the General Fund for services
utilized in support of the enterprise funds. This prevents duplication of services and additional
costs to the taxpayer and ratepayer. Where appropriate, the enterprise funds shall pay the
General Fund for direct services rendered.
F. Revenue Estimates for Budgeting
To maintain a stable level of services, the City shall use a conservative, objective, and analytical
approach when preparing revenue estimates. The process shall include analysis of probable
economic changes and their impacts on revenues, historical collection rates, and trends in
revenues.
201
G. Revenue Collection and Administration
The City shall maintain high collection rates for all revenues by keeping the revenue system as
simple as possible in order to facilitate payment. In addition, since revenue should exceed the
cost of producing it, the City shall strive to control and reduce administrative costs. The City
shall pursue, to the full extent allowed by state law, all delinquent taxpayers and others who
are overdue in payments to the City.
H. Write-Off of Uncollectible Accounts
The City shall monitor payments due to the City (accounts receivable) and annually write-off
accounts where collection efforts have been exhausted and/or collection efforts are not
feasible or cost-effective. It is important to note that any uncollectible amounts removed from
the City’s software system are still debts owed the City, subject to applicable statutes of
limitations, if any.
I. Use of One-Time Revenues
One-time revenues, such as the sale of fixed assets, gifts/donations and grants, should only be
used to fund non-recurring expenditures for the specific designated purpose, if stipulated.
202
II.
EXPENDITURES
EXPENDITURES
Ensure fiscal stability, and the effective and efficient delivery of services, through the identification of
necessary services, the establishment of appropriate service levels, and the careful administration of
the expenditure of available resources.
A. Current Funding Basis
The City shall operate on a current funding basis. Expenditures shall be budgeted and
controlled so as not to exceed current revenues plus the planned use of the fund balance
accumulated through prior-year savings (the Fund Balance/Working Capital Policy Statements
shall guide the use of the fund balance).
B. Avoidance of Operating Deficits
The City shall take immediate corrective actions if at any time during the fiscal year expenditure
and revenue re-estimates are such that an operating deficit at the fund level (i.e., projected
expenditures in excess of projected revenues) is projected at year-end. Corrective actions can
include a hiring freeze, expenditure reductions, fee increases, or use of the fund balance within
the Fund Balance/Working Capital Policy. Expenditure deferrals into the following fiscal year,
short-term loans, or use of one-time revenue sources should be avoided to balance the budget.
C. Maintenance of Capital Assets
Within the resources available each fiscal year, the City shall strive to maintain capital assets
and infrastructure at a sufficient level to protect the City’s investment in order to minimize
future replacement and maintenance costs, and to continue service levels.
D. Periodic Program Reviews
The City shall strive to undertake periodic staff and third-party reviews of City programs for
both efficiency and effectiveness. If a program is determined to be inefficient and/or
ineffective, staff will discuss options for the program with Council.
E. Purchasing
The City shall conduct its purchasing and procurement functions efficiently and effectively, fully
complying with applicable state laws, City ordinances, and the City Purchasing Policy. Staff shall
make every effort to maximize discounts and capitalize on savings available through
competitive bidding and “best value” purchasing.
203
III.
FUND BALANCE/WORKING CAPITAL
FUND BANCE/
Maintain the unassigned fund balance and working capital of the various operating funds at levels
sufficient to protect the City’s creditworthiness, along with its financial positions from unforeseeable
emergencies.
Definitions
Fund Equity – A fund’s equity is generally the difference between its assets and its liabilities.
Fund Balance – An accounting distinction is made between the portions of fund equity that are
either spendable or non-spendable. These are classified in five categories:
1. Non-spendable fund balance – Includes amounts that are not in a spendable form or
that are required to be maintained intact. Examples are inventory or permanent funds.
2. Restricted fund balance – Includes amounts that can be spent only for the specific
purposes stipulated by external resource providers either constitutionally or through
enabling legislation. Examples include grants, court security, and child safety fees.
3. Committed fund balance – Includes amounts that can be used only for the specific
purposes determined by a formal action of the City Council. Commitments may be
changed or lifted only by the City Council taking the same formal action that imposed
the constraint originally.
4. Assigned fund balance – Comprises amounts intended to be used by the City for specific
purposes. Intent can be expressed by City Council or by an official or body to which the
City Council has delegated the authority. In governmental funds other than the General
Fund, the assigned fund balance represents the amount that is not restricted or
committed. This indicates that resources in other governmental funds are, at a
minimum, intended to be used for the purpose of that fund.
5. Unassigned fund balance – This is the residual classification of the General Fund, and it
includes all amounts not contained in other classifications. Unassigned amounts are
technically available for any purpose.
Working Capital – A financial metric that represents the operating liquidity available to an
organization or governmental entity. Net Working Capital is calculated as current assets
minus current liabilities.
204
A. General Fund’s Unassigned Fund Balance
The City shall strive to maintain the General Fund’s unassigned fund balance at 20% of the
current year’s budget appropriation for operations of the General Fund. If the unassigned fund
balance falls below the goal or has a deficiency, the City will report the deficiency as part of the
General Fund as committed. The deficiency will be reported in the City’s financial statements.
B. Working Capital of Enterprise Operating Funds
In enterprise operating funds, the City shall strive to maintain positive working capital to
provide sufficient reserves for emergencies and revenue shortfalls. Specifically, in the Water
and Sewer Enterprise Fund, an operating reserve will be established and maintained at 10% of
the current year’s budget appropriation for operations of the Water and Sewer Fund, which is
defined as the total budget less debt service and capital project expenditures.
C. Use of Fund Balance/Working Capital
Fund balance/working capital shall be used only for emergencies, non-recurring expenditures,
or major capital purchases that cannot be accommodated through current-year savings. Should
such use reduce the balance below the appropriate level set as the objective for that fund, then
restoration recommendations will accompany the decision to utilize said remaining balance.
D. Working Capital of Internal Service Funds
1. Vehicle Replacement Fund
The Vehicle Replacement Fund reserve will be maintained based upon a lifecycle or
useful life replacement plan to ensure the adequate fund balance required for the
systematic replacement of fleet vehicles. The fund balance shall not be less than 20% of
the total gross capital assets of the Vehicle Replacement Fund.
2. Technology Management Fund
The Technology Management Fund reserve will be maintained based upon a lifecycle or
useful life replacement plan to ensure the adequate fund balance required for the
systematic replacement of technology. The fund balance shall not be less than 20% of
the current year’s budget appropriation for operations of the Technology Management
Fund.
3. Asset Replacement Fund
The Asset Replacement Fund reserve will be maintained based upon a lifecycle or useful
life replacement plan to ensure the adequate fund balance required for the systematic
replacement of assets. The fund balance shall not be less than 20% of the total gross
capital assets of the Asset Replacement Fund.
4. Employee Benefits Fund
The Employee Benefits Fund is funded through City and employee contributions.
Estimated costs shall be determined during each budget year and the contributions
adjusted accordingly. The fund balance shall not be less than 20% of the current year’s
budget appropriations for operations of the Employee Benefits Fund.
205
5. Human Resources Services Fund
The Human Resources Services Fund reserve shall be maintained at 20% of the current
year’s budget appropriation for operations of the Human Resources Services Fund.
E. Debt Service Fund(s)
The City shall maintain the debt service fund(s) balance at 10% of the annual debt service
requirements or a fund balance reserve as required by bond ordinances, whichever is greater.
Unassigned fund balance exceeding the target set by policy, otherwise known as surplus, should be
used for one-time expenditures. A surplus in the unassigned fund balance is considered a one-time
revenue source and should not be used to fund recurring operational needs. Surplus unassigned fund
balance in the General Fund may be transferred to the Capital Reserve Fund. If the unassigned fund
balance falls below the target, the City will reduce recurring expenditures to eliminate any structural
deficit for such period as necessary until the unassigned fund balance meets the minimum balance as
required by this Policy. The City shall make reasonable efforts to fully replenish the fund balance within
three years of a deficit onset.
When multiple categories of fund balances are available for an expenditure, the City will start with the
most restricted category and spend those funds first before moving down to the next category with
available funds. As an example, a construction project may be funded partly by a grant, with funds set
aside by the City Council and an unassigned fund balance.
The Finance Director is responsible for monitoring and reporting the City’s fund balances. The City
Manager is responsible for making recommendations to City Council on the use of fund balance
surpluses during the Annual Budget process.
206
IV.
CAPITAL ASSETS AND IMPROVEMENTS
Evaluate the condition of the City’s capital assets, and set priorities for the addition, replacement, and
renovation of such assets based on needs, funding alternatives, and availability of resources.
A. Capital Improvements Planning
The City shall annually review the needs for capital improvements and equipment, the current
status of the City’s infrastructure, replacement and renovation needs, and potential new
projects. All projects, ongoing and proposed, shall be prioritized based on an analysis of current
needs and resource availability. For every capital project, all operation, maintenance, and
replacement costs shall be fully identified.
B. Replacement of Capital Assets on a Regular Schedule
The City shall annually prepare a schedule for the replacement of its non-infrastructure capital
assets. The Vehicle Replacement Fund and Asset Replacement Fund have been established to
purchase non-infrastructure capital assets. This may be used as a sinking fund to purchase
vehicles and assets valued above $5,000. Within the resources available each fiscal year, the
City shall replace these assets based on estimated life, repair costs, and replacement costs.
C. Capital Expenditure Financing
The City recognizes that there are three basic methods of financing its capital requirements. It
can budget the funds from current revenues; it can take the funds from fund balance/working
capital, as allowed by the Fund Balance/Working Capital Policy; or it can borrow money through
the issuance of debt. Debt financing includes general obligation bonds, revenue bonds,
certificates of obligation, lease/purchase agreements, certificates of participation, tax notes,
and other obligations permitted to be issued or incurred under Texas law. Guidelines for
assuming debt are set forth in the Debt Policy Statements.
207
V.
DEBT
Establish guidelines for debt financing that will provide needed capital equipment and infrastructure
improvements while minimizing the impact of debt payments on current revenues.
The City of West University Place is authorized by federal law, Texas law, and the City Charter to issue
long-term debt to finance the cost of permanent public improvements. The process of issuing debt,
making debt service payments, and reporting results is regulated by federal and state law. The
management of debt proceeds (including investment, appropriation, and spending) is also heavily
regulated, and must be addressed to ensure transparency to the public, and responsiveness to
oversight and reporting agencies, as well as compliance with internal controls, records requirements,
and security for cash proceeds.
A. Use of Debt Financing
Debt financing (including general obligation bonds, revenue bonds, certificates of obligation,
certificates of participation, and other debt obligations permitted to be issued or incurred
under Texas law) shall only be used to purchase capital assets and equipment that cannot be
prudently acquired from either current revenues or fund balance/working capital, and to fund
infrastructure improvements and additions. The useful life of the asset or project shall exceed
the payout schedule of any debt the City assumes. Debt will not be issued to fund operating
expenditures.
B. Assumption of Additional Debt
Prior to issuing debt, the City shall first consider other alternative funding methods, including
current revenues, unassigned/unrestricted reserve funds, and grants. The City shall also
consider the Fund Balance Policy and liquidity needs. When appropriate, the City may issue
short-term obligations that are maturing within the current fiscal year for cash flow
management purposes.
The City shall not assume more debt than it retires each year without conducting an objective
analysis as to the City’s ability to assume and support additional debt service payments. Per
Section 7.07 of the City Charter, the City shall limit the total debt secured by ad valorem taxes
to an amount not to exceed 5% of the net taxable assessed valuation of property in the City.
C. Debt Types
1. General Obligation Bonds
General Obligation Bonds are backed by the full faith and credit, as well as the ad
valorem tax authority of the City, and must be authorized by a vote of the citizens of the
city, as prescribed by state law. The City shall use an objective analytical approach to
determine whether it can afford to assume new general-purpose debt (such as General
Obligation bonds, tax notes, and Certificates of Obligation) beyond what it retires each
year. This process shall take into consideration any potential impact to the City’s credit
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ratings, along with the growth in the City’s taxable assessed value and the targeted debt
service tax rate. The process shall also examine the direct costs and benefits of the
proposed expenditures. The decision on whether or not to assume new debt shall be
based on these costs and benefits, the current conditions of the municipal bond market,
and the City’s ability to “afford” new debt as determined by the aforementioned
standards.
2. Certificates of Obligation
Certificates of Obligation may be issued without a public election to finance any public
work project or capital improvement, as permitted by state law.
3. Revenue Bonds
Revenue bonds are secured solely by the revenues of an enterprise fund. As a result, the
credit markets look at the type of enterprise securing the payment of debt service on
the bonds to determine the level of security necessary for the purchase of the bonds.
Whether revenue bonds can be secured with gross revenues of the enterprise or net
revenues (i.e., those revenues remaining after paying costs of operation and
maintenance) is often determined by state law.
As an alternative to issuing revenue bonds, the City may issue Certificates of Obligation or
General Obligations, and transfer the annual debt service requirements from the Enterprise
Fund (water and sewer, or solid waste) to the Debt Service Fund. Historically, this approach has
resulted in interest rate savings due to the City’s bond rating.
D. Debt Structure
Generally, the City shall issue bonds with a term life of up to 30 years, but not greater than the
useful life of the assets. With respect to the issuance of revenue bonds for a stand-alone or self-
supporting project, the term of the debt and debt service structure shall be consistent with the
useful life of the project and the revenue-generating capability of the project.
Generally, new General Obligation Bonds or Certificates of Obligation debt will be structured to
minimize the tax rate impact to citizens of the city, and revenue bonds will be structured to
produce level debt service requirements. There shall be no debt structures, which includes
increasing debt service levels in subsequent years, with the exception of the first and second
year of a payment schedule. There shall always be at least interest paid in the first fiscal year
after a bond sale and principal starting generally no later than the second fiscal year after the
bond issue. In the case of a revenue-generating project, principal repayment should begin no
later than the first full year after the project has been placed in service.
E. Call Provisions
Call provisions for bond issues shall be made as short as possible, consistent with the lowest
interest cost to the City. When possible, all bonds shall be callable only at par.
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F. Sale Process
The City will evaluate the best process to result in a sale, either through a negotiated sale or a
bid process. The City shall attempt to award the bonds based on a true interest cost (TIC) basis.
G. Timing of Sales
The City may consider using reimbursement resolutions and its cash to initiate certain projects.
Consideration should be given to any lost interest earnings on the City’s cash compared to the
anticipated interest expense associated with the issuance of obligations by the City. This
process will improve the City’s ability to time its entry into the long-term fixed-rate market, and
to manage its debt issuances and debt payments in order to minimize the impact on tax rates
and utility rates.
H. Rating Agency Presentations
Full disclosure of operations and open lines of communication shall be made to the rating
agencies. City staff shall prepare the necessary materials and presentations to the rating
agencies. Credit ratings will be sought from one or more of the nationally recognized municipal
bond rating agencies, which are currently Moody’s, Standard & Poor’s, and Fitch.
I. Continuing Disclosure
The City is committed to providing continuing disclosure of financial and pertinent credit
information relevant to the City’s outstanding securities, and will abide by the provisions of U.S.
Securities and Exchange Commission (SEC) Rule 15c2-12 concerning primary and secondary
market disclosure. City staff will update financial and pertinent credit information within six
months of the end of the City’s fiscal year and at such other times as may be indicated by
material changes in the City’s financial situation.
J. Debt Refunding
The refinancing and/or restructuring of existing debt is used to take advantage of lower interest
rates and/or to provide debt relief. The City’s financial advisor shall monitor the municipal bond
market for opportunities to obtain interest savings by refunding outstanding debt.
K. Interest Earnings
Interest earnings received on the investment of bond proceeds shall be used on additional
infrastructure projects. Every effort will be made to avoid creating arbitrage to be paid.
L. Proposals from Investment Bankers
Unsolicited proposals should be submitted to the City’s Finance Department and the City’s
financial advisor. City staff will also review these proposals to determine their viability.
M. Underwriting Syndicates
The City attempts to involve qualified and experienced firms that consistently submit ideas to
the City, and that actively participate in the City’s competitive sales and in conjunction with the
City’s financial advisor in its negotiated underwritings. City staff, in conjunction with the City’s
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financial advisor, will recommend the structure of underwriting syndicates that will be effective
for the type and amount of debt being issued.
N. Reporting Requirements
The City, with the assistance of the City’s financial advisor and bond counsel, will comply with
federal requirements and existing bond ordinances to inform the Municipal Securities
Rulemaking Board through the Electronic Municipal Market Access (EMMA) website of any and
all continuing disclosure documents and annual financial statements. The City will maintain
procedures to comply with arbitrage rebates and other federal requirements related to the
debt issuance.
O. Bond Reimbursement Resolutions
The City may utilize bond reimbursements as a tool to manage its debt issuances, due to
arbitrage requirements and project timing. In doing so, the City will use existing funds to delay
bond issuances until a later time when it is more favorable and most beneficial to the City.
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VI.
GRANTS
GRANTS
Provide a process for seeking and effectively administering federal, state, and foundation grants-in-aid
that address the City’s current priorities and policy objectives.
A. Grant Guidelines
The City shall apply, and facilitate the application by others, for only those grants that are
consistent with the objectives and high-priority needs previously identified by the City Council.
The potential for incurring ongoing costs, including the assumption of support for grant-funded
positions from local revenues, will be considered prior to applying for a grant.
B. Indirect Costs
The City shall recover full indirect costs unless the funding agency does not permit it. The City
may waive or reduce indirect costs, if doing so will significantly increase the effectiveness of the
grant.
C. Grant Review
Prior to application, all grants will be reviewed for their funding requirements, revenue source,
impact on the current and future operating budgets, and the extent to which they meet the
City’s policy objectives.
Grant requests will be submitted to the City’s Finance Department for the initial review and
approval, typically during the annual budget process.
For those grants with greater complexity, funding requirements or future ongoing obligations,
prior to application, staff will seek approval from City Council on pursuing the grant application.
In certain situations, if the deadline for a grant application does not allow for discussion with
City Council prior to the application deadline, staff, with the approval of the City Manager, may
apply for the grant and then bring it back for City Council’s approval at the earliest feasible
time.
D. Grant Award
All grant awards above $50,000, or those needing a budget amendment, will go before City
Council for approval.
E. Grant Program Termination
The City shall terminate grant-funded programs and associated positions when grant funds are
no longer available, unless alternate funding is identified prior to the expiration of the grant.
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VII.
FISCAL MONITORING
FISCAL MONITORING
Provide, as directed by the City Charter, Article VII, Section 7.11, monthly reports to City Council on the
financial condition of the City.
A. Financial Status and Performance Reports
The Finance Director shall provide monthly reports to City Council showing the annual amount
budgeted, the amount realized the preceding month, and the amount realized in the fiscal year
to the report date.
B. Annual Policy Review
The Financial Management Policy and investment policies of the City shall be reviewed annually
by finance staff, and any changes will be presented to the City Manager for review before being
presented to City Council for approval.
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VIII.
ACCOUNTING, AUDITING, AND
FINANCIAL REPORTING
ACCOUNTING, AUDITING AND
Comply with prevailing federal, state, and local statutes and regulations, as well as current professional
principles and practices.
A. Conformance to Accounting Principles and Recommended Practices
The City’s accounting practices and financial reporting shall conform to Generally Accepted
Accounting Principles (GAAP) as promulgated by the Governmental Accounting Standards
Board (GASB), the American Institute of Certified Public Accountants (AICPA), and the
Government Finance Officers Association (GFOA).
B. Signature of Checks
All checks shall have two signatures. Signatures shall be affixed to all City checks via facsimile
signatures, made with a secure laser check printing system or through handwritten signatures
affixed to each check.
C. Annual Audit
The City Council shall have its records and accounts audited annually and shall have an annual
financial statement prepared based on the audit. The audit shall be performed by a certified
public accounting (CPA) firm that is licensed to practice in the State of Texas. The annual
financial statement, including the auditor’s opinion on the statement, should be filed with the
City Secretary within 180 days after the last day of the fiscal year. The audit firm shall also
provide a Single Audit Report of federal and state grants, when necessary. An official Annual
Comprehensive Financial Report (ACFR) shall be issued no later than six months following the
end of the fiscal year. The Finance Director shall be responsible for establishing a process to
ensure timely resolution of audit recommendations.
D. Financial Consultants
The City shall seek out and employ the assistance of qualified financial advisors and consultants
as needed in the management and administration of the City’s financial functions. Financial
advisors and consultants providing professional services as defined by Texas Government Code
2254 and Local Government Code 252.022 are exempt from competitive bidding requirements.
The professional service provider shall be selected using requests for qualifications and based
upon demonstrated expertise relative to the scope of work to be performed. Examples of
services provided by financial advisors and consultants include but are not limited to
investments, debt administration, financial accounting systems, program evaluation, and
financial impact modeling.
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Independent Auditors
In regards to the audit, it is important that the auditors remain independent. To emphasize
independence from management, the City has established a practice of the City Council
appointing the auditor, and the auditor reporting to the City Council the final report, along with
any findings.
Every five years, the City shall request proposals from all qualified firms through a Request for
Proposal (RFP) process, including the current auditors if their past performance has been
satisfactory. City Council shall approve the selection of an independent firm of certified public
accountants to perform an annual audit of the books of account, records, and transactions –
and then to render an opinion on the Financial Statement and Single Audit Report, and report
the results and recommendations to the City Council.
It is the City’s preference, but not a requirement, to rotate audit firms every five years to
ensure that the City’s financial statements are reviewed and audited with an objective,
impartial, and unbiased point of view. The selection of the audit firm will be based upon the
proposals received, the reputation and qualifications of the firm, and the firm’s ability to
perform a quality audit.
If through the RFP solicitation and review process, management recommends the current audit
firm for another engagement term, then, under the Sarbanes-Oxley Act of 2002, the lead audit
partner, along with the lead reviewer, must be rotated after a maximum of five years.
Annually, the independent auditor will provide a letter of engagement to the City for annual
audit services.
Arbitrage Consultants
Arbitrage occurs when tax-exempt bond proceeds are invested in higher-yielding taxable
securities, resulting in a profit. While the City is responsible to ensure that records are in order,
and that the calculations are made, and the reporting and filings are completed, the actual
arbitrage calculation and reporting shall be contracted out to a qualified firm.
The Finance Director and the Arbitrage Consultant shall complete a risk assessment of positive
arbitrage on each bond issue annually to determine the necessity for a calculation of
positive/negative arbitrage in the current year.
All bond issues in accordance with arbitrage regulations shall have each fifth-year and final-
arbitrage calculations completed.
Bond Counsel
The Bond Counsel provides the City with legal opinions and services concerning the issuance
and sale of bonds and other debt instruments. Generally, bonds are not marketable without an
opinion of a nationally recognized bond counsel stating that the bonds are valid and binding
obligations, and also stating the sources of payment and security for the bonds, and that the
bonds are exempt from state and federal income taxes (if applicable).
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Bond Counsel is responsible for the following tasks in a transaction:
1. Preparation of ballot propositions, ordinances, and notices to call a bond election
2. Submission of documents to the state Attorney General for approval
3. Preparation and oversight of bond proceedings
4. Assurance that the City meets all legal requirements and authorization of the bond
offering
5. Interpretation of relevant regulations and laws, and assists in structuring the issue
6. Writing of key financing documents.
To ensure that the City is still receiving services for fair market value, staff will conduct a review
every five years of bond counsel fees, and will present a comparison and analysis to the City
Manager.
Municipal Advisor
The Government Finance Officers Association (GFOA) recommends that issuers hire a Municipal
Advisor prior to the undertaking of debt financing, unless the issuer has sufficient in-house
expertise and access to current bond market information.
Debt structuring and issuance require a comprehensive list of services associated with
municipal transactions, including but not limited to: method of sale; analysis of market
conditions; size and structure of the issue; preparation of disclosure documents; coordination
of rating agency relations; evaluation of, and advice on, the pricing of securities; assistance with
closing and debt management; calculation of debt service schedules; and provision of
recommendations on the management of the City’s finances, including evaluation of debt
structures and refinancing opportunities.
While retaining the services of a Municipal Advisor, the City shall post an IRMA Exemption
Letter on the City-s website. The Independent Registered Municipal Advisor (IRMA) Exemption
Letter states that the City has retained an IRMA and that the City will rely on the advice of the
Municipal Advisor in the issuance of municipal securities.
The Municipal Advisor must be registered with the U.S. Securities and Exchange Commission
(SEC) and the Municipal Securities Rulemaking Board as a Municipal Advisor. Since municipal
advisors to governmental entities have developed the necessary expertise in a broad range of
services, the City will use a consultant for these services.
To ensure that the City is still receiving services for fair market value, staff will conduct a survey
every five years of Municipal Advisory fees, and present a comparison and analysis to the City
Manager.
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While a Municipal Advisor plays a key role on the financing team, it is important to note that
the City remains in control of the decision-making process necessary for the issuance and sale
of the bonds or for the implementation of the financing.
The selected Municipal Advisor shall not be permitted to serve as underwriter on any bond
transactions while serving in the Municipal Advisor role. Upon termination of the Municipal
Advisor contract, a period of at least one year must pass before the firm may be engaged as an
underwriter on any bond transaction for the City.
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IX.
CASH MANAGEMENT
Maintain the City’s cash to ensure the safety of principal, meet the liquidity needs of the City, and
achieve the highest-possible yield in compliance with the Public Funds Investment Act (Chapter 2256 of
the Local Government Code) and the City’s Investment Policy, as approved annually by the City Council.
A. Investment Policy
All aspects of cash/investment management shall be designed to ensure the safety and
integrity of the City’s financial assets. Cash/investment management activities shall be
conducted in full compliance with prevailing local, state, and federal regulations and the City’s
Investment Policy.
The City shall design and establish policies relating to a variety of cash/investment management
issues, such as the eligibility and selection of various broker/dealers, as well as safekeeping
requirements, collateral requirements, delivery vs. payment requirements, weighted average
maturity requirements, and such other aspects of the program that necessitate standard
setting in pursuit of appropriate prudence and enhanced protection of assets.
B. Investment Strategy
The City’s investment program seeks to achieve safety of principal, adequate liquidity to meet
cash needs, and reasonable yield commensurate with the preservation of principal and
liquidity. For more details, refer to the City’s Investment Policy as adopted by City Council
annually.
C. Interest Income
Interest earned from investments shall be distributed to the funds from which the funds were
provided for investment.
D. Depository Bank
The City will select its official bank depository through a formal bidding process to provide the
City with the most comprehensive, flexible, and cost-effective banking services available. The
City will, at a minimum, bid depository services every five years.
E. Collateralization of Deposits
Securities pledged as collateral will be held in the City’s name by an independent third party
with whom the City has a current custodial agreement. The collateralization level will be one
hundred and two percent (102%) of the total value of principal plus accrued interest on the
deposits, less an amount insured by the U.S. Federal Deposit Insurance Corporation (FDIC). The
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City’s depository bank monitors the required collateral, and makes necessary adjustments to
increase or decrease it. The pledge of collateral shall comply with the City’s Investment Policy.
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X.
INTERNAL CONTROLS
INTERNAL CONTROLS
Establish and maintain an internal control structure designed to provide reasonable assurance that City
assets are safeguarded and that the possibilities for material errors in the City’s financial records are
minimized.
A. Proper Authorizations
Procedures shall be designed, implemented, and maintained to ensure that financial
transactions and activities are properly reviewed and authorized.
B. Separation of Duties
Job duties will be adequately separated, as much as possible for a city the size of West
University Place, to reduce to an acceptable level the opportunities for any person to be in a
position to both perpetrate and conceal errors or irregularities in the normal course of assigned
duties.
C. Proper Recording
Procedures shall be developed and maintained that will ensure that financial transactions and
events are properly recorded, and that all financial reports may be relied upon as being
accurate, complete, and up to date.
D. Access to Assets and Records
Procedures shall be designed and maintained to ensure that adequate safeguards exist over the
access to, and use of, financial assets and records.
E. Independent Checks
Independent checks and audits will be made on staff performance to ensure compliance with
established procedures and proper valuation of recorded amounts.
F. Costs and Benefits
Internal control systems and procedures must have apparent benefits in terms of reducing
and/or preventing losses. The cost of implementing and maintaining any control system should
be evaluated against the expected benefits to be derived from that system.
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XI.
BUDGETING AND LONG-RANGE FINANCIAL PLANNING
Provide budgeting guidelines to ensure a financially sound City, along with a long-range financial
planning process that assesses the long-term financial implications of current and proposed operating
and capital budgets.
A. Balanced Budget
The City Manager, along with the City Council, shall annually file a budget for the ensuing fiscal
year that is in compliance with state law and Section 7.03 of the City Charter. In addition, it is
expected that the annual operating budget will be structurally balanced, meaning that revenues
and the appropriated fund balance equal or exceed expenditures. Generally, the fund balance
should not be a recognized budgeted revenue to support ongoing operations in the annual
budget. The fund balance may be budgeted to fund one-time expenses such as capital projects.
The fund balance may be drawn upon for cash flow needs, and may be used as revenue without
amending the budget if other revenue sources, in total, fall short of the estimate used in the
adopted budget. In this case, ending reserves may be lower than beginning reserves and below
the reserve requirement. Except in these instances, fund balance reserves may be appropriated
only by budget amendment.
B. Current Funding Basis (Recurring Revenues)
The City shall budget and operate on a current funding basis. Revenues and expenditures shall
be budgeted on a cash basis. Expenditures shall be budgeted and controlled so as not to exceed
current revenues. Recurring expenses will be funded exclusively with recurring revenue sources
in order to facilitate operations on a current funding basis.
C. Non-Recurring Revenues
Non-recurring revenue sources, such as a one-time revenue remittance or a fund balance that
is more than policy, should only be budgeted/used to fund non-recurring expenditures, such as
capital purchases or capital improvement projects. This will ensure that recurring expenditures
are not funded by non-recurring sources.
D. Property Tax Rate
By law, the City must levy a tax rate sufficient to generate revenues that will meet outstanding
debt obligations, net of outside funding sources (transfers from other funds). The City Manager
will recommend a budget based on property tax revenues that City finances require to operate
efficiently, yet effectively, and that meets the City Council’s expectations of services provided
and service levels.
E. Budget Preparation
Department Directors have primary responsibility for formulating budget proposals. New or
expanded services should support City Council goals, City Manager priority direction, and
department goals. Departments are charged with implementing them once they are approved.
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Actions on items that come up throughout the year with significant financial impacts should be
withheld until they can be made in the full context of the annual budget process and long-range
plan, unless unforeseen circumstances present themselves.
Annually, the City will seek to obtain the Government Finance Officers Association’s
Distinguished Budget Presentation Award. The budget will be presented in a way that not only
meets the criteria of this award, but that also clearly communicates the budget to the public.
F. Budget Management, Including City Manager’s Budget Transfer Authority
As provided by Article VII of the City Charter, the City Council shall adopt and enforce an annual
budget in accordance with state law, to the extent that the Charter is consistent with state law.
The City Council hereby authorizes the City Manager to transfer funds within any department
and to transfer funds between departments within a fund – provided, however, the budget
transfer authority of the City Manager is limited to $50,000 for transfers between departments
and is limited to $50,000 between projects in the capital improvement projects fund. The City
Council must approve any budget transfer that increases or decreases the appropriation for any
fund.
G. Long-Range Financial Plans
The City shall develop and maintain a multi-year financial forecast for each major operating
fund, in conjunction with the annual budget process. Major operating funds are:
• General Fund
• Debt Service Fund
• Water/Sewer Utility Fund
• Solid Waste Fund
The forecast should enable current services to be sustained over the forecast period. Operating
impacts from completed capital improvement projects (CIPs) in the City’s Five-Year CIP shall be
included in the forecast. Commitments/obligations already made that require future financial
resources shall also be included.
The forecast should assess long-term financial implications of current and proposed policies,
programs, and assumptions that develop appropriate strategies to achieve the City’s goals. The
forecast will provide an understanding of available funding; evaluate financial risk; assess the
likelihood that services can be sustained; assess the level at which capital investment can be
made; identify future commitments and resource demands; and identify the key variables that
may cause change in the level of revenue.
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Form developed by: Texas Comptroller of Public Accounts, Property Tax Assistance Division For additional copies, visit: comptroller.texas.gov/taxes/property-tax
50-856 • 5-22/9
Form 50-8562022 Tax Rate Calculation WorksheetTaxing Units Other Than School Districts or Water Districts
____________________________________________________________________________ ________________________________
Taxing Unit Name Phone (area code and number)
____________________________________________________________________________ ________________________________
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 District without Chapter 313 Agreements or Comptroller Form
50-884 Tax Rate Calculation Worksheet, School District with Chapter 313 Agreements.
Water districts as defined under Water Code Section 49.001(1) do 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.
Line No-New-Revenue Tax Rate Worksheet Amount/Rate
1. 2021 total taxable value. Enter the amount of 2021 taxable value on the 2021 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 ceil-
ings (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 $ _____________
2.2021 tax ceilings. Counties, cities and junior college districts. 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 unit adopted the tax ceiling provision in
2021 or a prior year for homeowners age 65 or older or disabled, use this step.2 $ _____________
3.Preliminary 2021 adjusted taxable value. Subtract Line 2 from Line 1.$ _____________
4.2021 total adopted tax rate.$ __________/$100
5.
A. Original 2021 ARB values:............................................................................ $ _____________
B.2021 values resulting from final court decisions:..................................................... - $ _____________
C.2021 value loss. Subtract B from A.3 $ _____________
6.
A. 2021 ARB certified value: ............................................................................ $ _____________
B.2021 disputed value:................................................................................. - $ _____________
C.2021 undisputed value. Subtract B from A. 4 $ _____________
7.2021 Chapter 42 related adjusted values. Add Line 5C and Line 6C.$ _____________
2021 taxable value lost because court appeals of ARB decisions reduced 2021 appraised value.
2021 taxable value subject to an appeal under Chapter 42, as of July 25.
1 Tex. Tax Code § 26.012(14)
2 Tex. Tax Code § 26.012(14)
3 Tex. Tax Code § 26.012(13)
4 Tex. Tax Code § 26.012(13)
City of West University Place 713-274-8000
1001 Preston, Suite 100, Houston, Texas 77002 www.hctax.net
6,792,588,999
0
6,792,588,999
0.278522
170,262,245
160,174,102
10,088,143
130,358,149
12,042,212
118,315,937
128,404,080
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2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line No-New-Revenue Tax Rate Worksheet Amount/Rate
8.2021 taxable value, adjusted for actual and potential court-ordered adjustments. Add Line 3 and Line 7.$ _____________
9.2021 taxable value of property in territory the taxing unit deannexed after Jan. 1, 2021. Enter the 2021 value of property in deannexed
territory. 5 $ _____________
10.
A. Absolute exemptions. Use 2021 market value: ......................................................... $ _____________
B. Partial exemptions. 2022 exemption amount or 2022 percentage exemption
times 2021 value:...................................................................................... + $ _____________
C. Value loss. Add A and B. 6 $ _____________
11.
A. 2021 market value:................................................................................... $ _____________
B.2022 productivity or special appraised value:........................................................ - $ _____________
C. Value loss. Subtract B from A. 7 $ _____________
12.Total adjustments for lost value. Add Lines 9, 10C and 11C.$ _____________
13.2021 captured value of property in a TIF. Enter the total value of 2021 captured appraised value of property taxable by a taxing unit in a tax
increment financing zone for which 2021 taxes were deposited into the tax increment fund. 8 If the taxing unit has no captured appraised
value in line 18D, enter 0.$ _____________
14.2021 total value. Subtract Line 12 and Line 13 from Line 8.$ _____________
15.Adjusted 2021 total levy. Multiply Line 4 by Line 14 and divide by $100.$ _____________
16.Taxes refunded for years preceding tax year 2021. Enter the amount of taxes refunded by the taxing unit for tax years preceding tax year
2021. 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 2021. This line applies only to tax years preceding tax year 2021. 9 $ _____________
17.Adjusted 2021 levy with refunds and TIF adjustment. Add Lines 15 and 16. 10 $ _____________
18.
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 2022 captured appraised value of property taxable by a taxing
unit in a tax increment financing zone for which the 2022 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 2022 value. Add A and B, then subtract C and D.$ _____________
2021 taxable value lost because property first qualified for an exemption in 2022. 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 2022 does not create a
new exemption or reduce taxable value.
2021 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 2022. Use only properties that qualified in 2022 for the first time; do not use
properties that qualified in 2021.
Total 2022 taxable value on the 2022 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
5 Tex. Tax Code § 26.012(15)
6 Tex. Tax Code § 26.012(15)
7 Tex. Tax Code § 26.012(15)
8 Tex. Tax Code § 26.03(c)
9 Tex. Tax Code § 26.012(13)
10 Tex. Tax Code § 26.012(13)
11 Tex. Tax Code § 26.012, 26.04(c-2)
12 Tex. Tax Code § 26.03(c)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 2
6,920,993,079
0
0
3,429,400
3,429,400
0
0
0
3,429,400
0
6,917,563,679
19,266,936
48,641
19,315,577
0
0
0
0
231
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
20.2022 tax ceilings. Counties, cities and junior colleges enter 2022 total taxable value of homesteads with tax ceilings. These include the home-
steads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling provision in 2021 or
a prior year for homeowners age 65 or older or disabled, use this step.16 $ _____________
21.2022 total taxable value. Add Lines 18E and 19C. Subtract Line 20. 17 $ _____________
22.Total 2022 taxable value of properties in territory annexed after Jan. 1, 2021. Include both real and personal property. Enter the 2022
value of property in territory annexed. 18 $ _____________
23. Total 2022 taxable value of new improvements and new personal property located in new improvements. New means the item was
not on the appraisal roll in 2021. An improvement is a building, structure, fixture or fence erected on or affixed to land. New additions to
exist-ing 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, 2021 and be located in a new improvement. New improvements do include property on which
a tax abatement agreement has expired for 2022. 19 $ _____________
24.Total adjustments to the 2022 taxable value. Add Lines 22 and 23.$ _____________
25.Adjusted 2022 taxable value. Subtract Line 24 from Line 21.$ _____________
26.2022 NNR tax rate. Divide Line 17 by Line 25 and multiply by $100. 20 $ __________/$100
27.COUNTIES ONLY. Add together the NNR tax rates for each type of tax the county levies. The total is the 2022 county NNR tax rate. 21 $ __________/$100
Line No-New-Revenue Tax Rate Worksheet Amount/Rate
19.
A.2022 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. 2022 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.$ _____________
Total value of properties under protest or not included on certified appraisal roll. 13
Line Voter-Approval Tax Rate Worksheet Amount/Rate
28.2021 M&O tax rate. Enter the 2021 M&O tax rate.$ __________/$100
29.2021 taxable value, adjusted for actual and potential court-ordered adjustments. Enter the amount in Line 8 of the No-New-Revenue
Tax Rate Worksheet.$ _____________
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.
13 Tex. Tax Code § 26.01(c) and (d)
14 Tex. Tax Code § 26.01(c)
15 Tex. Tax Code § 26.01(d)
16 Tex. Tax Code § 26.012(6)(B)
17 Tex. Tax Code § 26.012(6)
18 Tex. Tax Code § 26.012(17)
19 Tex. Tax Code § 26.012(17)
20 Tex. Tax Code § 26.04(c)
21 Tex. Tax Code § 26.04(d)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 3
682,102,594
6,594,170,113
7,276,272,707
0
7,276,272,707
768,991
52,074,352
52,843,343
7,223,429,364
0.267401
0.193800
6,920,993,079
232
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line Voter-Approval Tax Rate Worksheet Amount/Rate
30. Total 2021 M&O levy. Multiply Line 28 by Line 29 and divide by $100 $ _____________
31.
A.M&O taxes refunded for years preceding tax year 2021. 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 2021. This line applies only to tax years preceding tax year 2021. .............. + $ _____________
B. 2021 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 2022 captured appraised value in
Line 18D, enter 0....................................................................................... – $ _____________
C.2021 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. 2021 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.$ _____________
32. Adjusted 2022 taxable value. Enter the amount in Line 25 of the No-New-Revenue Tax Rate Worksheet.$ _____________
33. 2022 NNR M&O rate (unadjusted). Divide Line 31E by Line 32 and multiply by $100.$ __________/$100
34.
A.2022 state criminal justice mandate. Enter the amount spent by a county in the previous 12 months
providing for the maintenance and operation cost of keeping inmates in county-paid facilities after they
have been sentenced. Do not include any state reimbursement received by the county for the same purpose. $ _____________
B.2021 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............................................ $ __________/$100
D.Enter the rate calculated in C. If not applicable, enter 0.$ __________/$100
35.
A.2022 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, 2021 and ending on June 30, 2022, less any state assistance received for the same purpose. ... ..... $ _____________
B. 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................................................................................... – $ _____________
C. Subtract B from A and divide by Line 32 and multiply by $100............................................ $ __________/$100
D.Enter the rate calculated in C. If not applicable, enter 0.$ __________/$100
Adjusted 2021 levy for calculating NNR M&O rate.
Rate adjustment for state criminal justice mandate. 23
Rate adjustment for indigent health care expenditures. 24
22 [Reserved for expansion]
23 Tex. Tax Code § 26.044
24 Tex. Tax Code § 26.0441
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 4
13,412,884
33,844
0
0
33,844
13,446,728
7,223,429,364
0.186154
0
0
0.000000
0.000000
0
0
0.000000
0.000000
233
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line Voter-Approval Tax Rate Worksheet Amount/Rate
36.Rate adjustment for county indigent defense compensation. 25
A.2022 indigent defense compensation expenditures. Enter the amount paid by a county to provide
appointed counsel for indigent individuals and fund the operations of a public defender's office under
Article 26.044, Code of Criminal Procedure for the period beginning on July 1, 2021 and ending on
June 30, 2022, less any state grants received by the county for the same purpose . . . . . . . . . . . . . . . . . .
B. 2021 indigent defense compensation expenditures. Enter the amount paid by a county to provide
appointed counsel for indigent individuals and fund the operations of a public defender's office under
Article 26.044, Code of Criminal Procedure for the period beginning on July 1, 2020 and ending onJune 30, 2021, 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............................................
$ _____________
$ _____________
$ __________/$100
$ __________/$100
E.Enter the lesser of C and D. If not applicable, enter 0.$ __________/$100
37.Rate adjustment for county hospital expenditures. 26
A.2022 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, 2021 and
ending on June 30, 2022. .............................................................................. $ _____________
B. 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. .............................................................................. $ _____________
C. Subtract B from A and divide by Line 32 and multiply by $100............................................ $ __________/$100
D.Multiply B by 0.08 and divide by Line 32 and multiply by $100............................................ $ __________/$100
E.Enter the lesser of C and D, if applicable. If not applicable, enter 0.$ __________/$100
40.
A.Enter the amount of additional sales tax collected and spent on M&O expenses in 2021, 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 ........................................................ $ __________/$100
C. Add Line 40B to Line 39.$ __________/$100
39.Adjusted 2022 NNR M&O rate. Add Lines 33, 34D, 35D, 36E, and 37E. Subtract Line 38D.$ __________/$100
38.
A.Amount appropriated for public safety in 2021. 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 2021. 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 ........................................... $ __________/$100
D.Enter the rate calculated in C. If not applicable, enter 0.$ __________/$100
41.2022 voter-approval M&O rate. Enter the rate as calculated by the appropriate scenario below.$ __________/$100
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.
Adjustment for 2021 sales tax specifically to reduce property values. Cities, counties and hospital districts that collected and spent addi-
tional sales tax on M&O expenses in 2021 should complete this line. These entities will deduct the sales tax gain rate for 2022 in Section 3.
Other taxing units, enter zero.
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.
25 Tex. Tax Code § 26.0442
26 Tex. Tax Code § 26.0443
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 5
0
0
0.000000
0.000000
0.000000
0
0
0.000000
0.000000
0.000000
0
0
0.000000
0.000000
0.186154
0
0.000000
0.186154
0.192669
234
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line Voter-Approval Tax Rate Worksheet Amount/Rate
D41. Disaster Line 41 (D41): 2022 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 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
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).$ __________/$100
42.
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.$ _____________
43. Certified 2021 excess debt collections. Enter the amount certified by the collector. 29 $ _____________
44. Adjusted 2022 debt. Subtract Line 43 from Line 42E.$ _____________
45.
A. Enter the 2022 anticipated collection rate certified by the collector. 30 .................................... ____________%
B.Enter the 2021 actual collection rate. ................................................................... ____________%
C. Enter the 2020 actual collection rate. ................................................................... ____________%
D.Enter the 2019 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 ____________%
46. 2022 debt adjusted for collections. Divide Line 44 by Line 45E.$ _____________
47. 2022 total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________
48. 2022 debt rate. Divide Line 46 by Line 47 and multiply by $100.$ __________/$100
49. 2022 voter-approval tax rate. Add Lines 41 and 48.$ __________/$100
D49. Disaster Line 49 (D49): 2022 voter-approval tax rate for taxing unit affected by disaster declaration. Complete this line if the taxing
unit calculated the voter-approval tax rate in the manner provided for a special taxing unit on Line D41.
Add Line D41 and 48.$ __________/$100
1) the first year in which total taxable value on the certified appraisal roll exceeds the total taxable value of
the tax year in which the disaster occurred, or
2) the third tax year after the tax year in which the disaster occurred
Total 2022 debt to be paid with property taxes and additional sales tax revenue. Debt means the interest and principal that will be
paid on debts that:
(1) are paid by property taxes,
(2) are secured by property taxes,
(3) are scheduled for payment over a period longer than one year, and
(4) are not classified in the taxing unit’s budget as M&O expenses.
2022 anticipated collection rate.
27 Tex. Tax Code § 26.042(a)
28 Tex. Tax Code § 26.012(7)
29 Tex. Tax Code § 26.012(10) and 26.04(b)
30 Tex. Tax Code § 26.04(b)
31 Tex. Tax Code §§ 26.04(h), (h-1) and (h-2)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 6
0.000000
6,824,256
0
0
665,000
6,159,256
0
6,159,256
99.90
99.90
100.57
99.83
99.90
6,165,421
7,276,272,707
0.084733
0.277402
235
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
Line Voter-Approval Tax Rate Worksheet Amount/Rate
50. COUNTIES ONLY. Add together the voter-approval tax rates for each type of tax the county levies. The total is the 2022 county voter-approval
tax rate.$ __________/$100
Line Additional Sales and Use Tax Worksheet Amount/Rate
51. Taxable Sales. For taxing units that adopted the sales tax in November 2021 or May 2022, enter the Comptroller’s estimate of taxable sales for
the previous four quarters. 32 Estimates of taxable sales may be obtained through the Comptroller’s Allocation Historical Summary webpage.
Taxing units that adopted the sales tax before November 2021, enter 0.$ _____________
52.Estimated sales tax revenue. Counties exclude any amount that is or will be spent for economic development grants from the amount of esti-
mated sales tax revenue. 33
$ _____________
53.2022 total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________
54.Sales tax adjustment rate. Divide Line 52 by Line 53 and multiply by $100.$ __________/$100
55.2022 NNR tax rate, unadjusted for sales tax.35 Enter the rate from Line 26 or 27, as applicable, on the No-New-Revenue Tax Rate Worksheet.$ __________/$100
56.2022 NNR tax rate, adjusted for sales tax.
Taxing units that adopted the sales tax in November 2021 or in May 2022. Subtract Line 54 from Line 55. Skip to Line 57 if
you adopted the additional sales tax before November 2021.$ __________/$100
57.2022 voter-approval tax rate, unadjusted for sales tax.36 Enter the rate from Line 49, Line D49 (disaster) or Line 50 (counties) as applicable,
of the Voter-Approval Tax Rate Worksheet.$ __________/$100
58.2022 voter-approval tax rate, adjusted for sales tax. Subtract Line 54 from Line 57.$ __________/$100
Line Voter-Approval Rate Adjustment for Pollution Control Requirements 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 $ _____________
60.2022 total taxable value. Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________
61.Additional rate for pollution control. Divide Line 59 by Line 60 and multiply by $100.$ __________/$100
62.2022 voter-approval tax rate, adjusted for pollution control. Add Line 61 to one of the following lines (as applicable): Line 49, Line
D49 (disaster), Line 50 (counties) or Line 58 (taxing units with the additional sales tax).$ __________/$100
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.
Taxing units that adopted the sales tax in November 2021 or in May 2022. 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 2021. Enter the sales tax revenue for the previous four quarters. Do not
multiply by .95.
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.
32 Tex. Tax Code § 26.041(d)
33 Tex. Tax Code § 26.041(i)
34 Tex. Tax Code § 26.041(d)
35 Tex. Tax Code § 26.04(c)
36 Tex. Tax Code § 26.04(c)
37 Tex. Tax Code § 26.045(d)
38 Tex. Tax Code § 26.045(i)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 7
0.277402
0.277402
0
7,276,272,707
0.000000
0.277402
0.000000
0
0
7,276,272,707
0.000000
0.267401
0.267401
236
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
SECTION 5: Voter-Approval Tax Rate Adjustment for Unused Increment Rate
Line Unused Increment Rate Worksheet Amount/Rate
63. 2021 unused increment rate. Subtract the 2021 actual tax rate and the 2021 unused increment rate from the 2021 voter-approval tax rate. If
the number is less than zero, enter zero.$ __________/$100
64.2020 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. $ __________/$100
65.2019 unused increment rate. Subtract the 2019 actual tax rate and the 2019 unused increment rate from the 2019 voter-approval tax rate. If
the number is less than zero, enter zero. If the year is prior to 2020, enter zero.$ __________/$100
66.2022 unused increment rate. Add Lines 63, 64 and 65.$ __________/$100
67.2022 voter-approval tax rate, adjusted for unused increment rate. Add Line 66 to one of the following lines (as applicable): Line 49, Line
D49 (disaster), Line 50 (counties), Line 58 (taxing units with the additional sales tax) or Line 62 (taxing units with pollution control).$ __________/$100
Line De Minimis Rate Worksheet Amount/Rate
68. Adjusted 2022 NNR M&O tax rate. Enter the rate from Line 39 of the Voter-Approval Tax Rate Worksheet $ __________/$100
69.2022 total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet.$ _____________
70.Rate necessary to impose $500,000 in taxes. Divide $500,000 by Line 69 and multiply by $100.$ __________/$100
71.2022 debt rate. Enter the rate from Line 48 of the Voter-Approval Tax Rate Worksheet.$ __________/$100
72.De minimis rate. Add Lines 68, 70 and 71.$ __________/$100
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; 40
• 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
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
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 year. 47
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.
39 Tex. Tax Code § 26.013(a)
40 Tex. Tax Code § 26.013(c)
41 Tex. Tax Code §§ 26.0501(a) and (c)
42 Tex. Local Gov’t Code § 120.007(d), effective Jan. 1, 2022
43 Tex. Tax Code § 26.063(a)(1)
44 Tex. Tax Code § 26.012(8-a)
45 Tex. Tax Code § 26.063(a)(1)
46 Tex. Tax Code §26.042(b)
47 Tex. Tax Code §26.042(f)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 8
0.000000
0.000000
0.000000
0.000000
0.277402
0.186154
7,276,272,707
0.006871
0.084733
0.277758
237
2022 Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts Form 50-856
This section will 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).
Line Emergency Revenue Rate Worksheet Amount/Rate
73.2021 adopted tax rate. Enter the rate in Line 4 of the No-New-Revenue Tax Rate Worksheet.$ __________/$100
75.Increase in 2021 tax rate due to disaster. Subtract Line 74 from Line 73.$ __________/$100
76.Adjusted 2021 taxable value. Enter the amount in Line 14 of the No-New-Revenue Tax Rate Worksheet.$ _____________
77.Emergency revenue. Multiply Line 75 by Line 76 and divide by $100.$ _____________
78.Adjusted 2022 taxable value. Enter the amount in Line 25 of the No-New-Revenue Tax Rate Worksheet.$ _____________
79.Emergency revenue rate. Divide Line 77 by Line 78 and multiply by $100. 49 $ __________/$100
80.2022 voter-approval tax rate, adjusted for emergency revenue. Subtract Line 79 from one of the following lines (as applicable): Line 49,
Line D49 (disaster), Line 50 (counties), Line 58 (taxing units with the additional sales tax), Line 62 (taxing units with pollution control) or Line 67
(taxing units with the unused increment rate).$ __________/$100
74.
$ __________/$100
Adjusted 2021 voter-approval tax rate. Use the taxing unit’s Tax Rate Calculation Worksheets from the prior year(s) to complete this line.
If a disaster occurred in 2021 and the taxing unit calculated its 2021 voter-approval tax rate using a multiplier of 1.08 on Disaster Line 41
(D41) of the 2021 worksheet due to a disaster, enter the 2021 voter-approval tax rate as calculated using a multiplier of 1.035 from Line 49.
- or -
If a disaster occurred prior to 2021 for which the taxing unit continued to calculate its voter-approval tax rate using a multiplier of 1.08 on
Disaster Line 41 (D41) in 2021, complete the separate Adjusted Voter-Approval Tax Rate for Taxing Units in Disaster Area Calculation Worksheet to
recalculate the voter-approval tax rate the taxing unit would have calculated in 2021 if it had generated revenue based on an adopted tax rate
using a multiplier of 1.035 in the year(s) following the disaster. 48 Enter the final adjusted 2021 voter-approval tax rate from the worksheet.
- or -
If the taxing unit adopted a tax rate above the 2021 voter-approval tax rate without calculating a disaster tax rate or holding an election due
to a disaster, no recalculation is necessary. Enter the voter-approval tax rate from the prior year’s worksheet.
SECTION 8: Total Tax Rate
Indicate the applicable total tax rates as calculated above.
No-new-revenue tax rate. ................................................................................................................$ __________/$100
As applicable, enter the 2022 NNR tax rate from: Line 26, Line 27 (counties), or Line 56 (adjusted for sales
tax). Indicate the line number used: ______
Vot over-appr al tax rate ...................................................................................................................$ __________/$100
As applicable, enter the 2022 voter-approval tax rate from: Line 49, Line D49 (disaster), Line 50 (counties), Line 58 (adjusted for sales
tax), Line 62 (adjusted for pollution control), Line 67 (adjusted for unused increment), or Line 80 (adjusted for emergency revenue).
Indicate the line number used: ______
De minimis rate...........................................................................................................................$ __________/$100
If applicable, enter the 2022 de minimis rate from Line 72.
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
____________________________________________________________
Printed Name of Taxing Unit Representative
____________________________________________________________ ________________________________________
Taxing Unit Representative Date
48 Tex. Tax Code §26.042(c)
49 Tex. Tax Code §26.042(b)
50 Tex. Tax Code §§ 26.04(c-2) and (d-2)
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 9
Harris County Tax Assessor-Collector
0.267401
0.277402
0.277758
0.278522
6,917,563,679
0.000000
0.278522
19,266,936
7,223,429,364
0.000000
0.277402
26
49
Ann Harris Bennett
08-02-2022
238
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
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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
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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
1. Superior City services that are responsive to the community and add value to the community and
the lives of residents
2. Community for all generations
3. Self-reliant, self-sufficient City services
4. Greenspaces throughout our West U community, including the use of Poor Farm Ditch as a
greenway
5. Maintained high property and home values
6. Sustainable community and environmental stewardship
7. City investing in the enhancement of our West U community
8. 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.
245
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.
246
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.
248
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.
249
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.
250
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: 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.
251
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