HomeMy WebLinkAbout2009 Operating BudgetCITY OF WEST UNIVERSITY PLACE
2009 ANNUAL BUDGET
INTRODUCTION
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This document has been prepared to help you learn and understand issues affecting the community of West
University Place. The most obvious 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 2009 Annual Operating Budget serves as a
policy document that presents the major policies governing the management of the City. It is also an
action plan to give the public, elected officials and City staff information about what the City is doing and
how efficiently. Finally, the 2009 Annual Operating Budget functions as a tool, formally communicating
the City's financial and operating plan for the coming year.
FORMAT
The 2009 Annual Operating Budget is grouped first by fund and then by department. Like most other local
governments, the City uses funds to account for its financial activities. A fund is simply a device to
segregate and account for public resources. Financial statements, including the adopted 2009 budget, are
presented for every fund. Like the checking account statement you monthly receive from your bank, the
statements show beginning balances, revenues, expenditures and ending balances for the year.
Accompanying the statements are narrative discussions of each fund's financial activity for the prior year
and the expected activity for 2009. Graphs, schedules, and tables are provided to help illustrate and clarify
certain points.
Funds are divided into departments or projects. Each department is presented with a brief statement
describing what the department intends to accomplish in 2009. Detailed schedules compare the
department's finances over several years, plus information about staffing.
The appendices detail the City's debt and revenues and include tables and schedules that present historical
information about the City's finances, the Budget Ordinance and an explanatory glossary of terms.
CITY OF WEST UNIVERSITY PLACE
2009 OPERATING BUDGET
Table of Contents
Introduction
City Manager's Budget Message
i
Organization Chart
x
2009 Budget at a Glance
xi
2009 Combined Summary of Revenues and Expenditures
xii
General Fund
Summary Discussion
I
Administration
5
Finance
9
Police
15
Fire
19
Public Works
23
Parks and Recreation
31
Debt Service Fund
Summary
39
Water and Sewer Fund
Summary
41
Operations
43
Solid Waste Fund
Summary
47
General Services
49
Capital Projects Funds
Capital Project Fund
53
Infrastructure Replacement Fund
55
Sidewalk Construction Fund
56
Drainage Improvement Fund
57
Streetlight Improvement Fund
58
Capital Reserve Fund
59
Water and Sewer Capital Reserve Fund
60
Internal Service Funds
Employee Benefit Fund
61
Equipment Replacement Fund
62
Technology Management Fund
63
Special Revenue Funds
Parks Fund
65
Court Technology Fund
65
METRO Grant Fund
66
Court Security Fund
66
Tree-Replacement Fund
67
Recreation Center Grant Fund
67
Police Forfeited Property Fund
68
Fire Training Fund
68
Police Training Fund
69
Good Neighbor Fund
69
Appendix
Appendix A - Bonded Debt
71
Appendix B - Revenue Sources
73
Ordinances
Budget Ordinance
79
Tax Ley
95
City of West University Place
® Recycled Paper
October 8, 2008
Honorable Mayor Bob Kelly
City Council Members
City of West University Place
3800 University Boulevard
West University Place, Texas 77005
Dear Mayor Kelly and City Council Members:
In compliance with State law, the City's Charter, and good management practices, I am pleased
to submit the Proposed 2009 Annual Operating Budget for the City of West University Place.
The goal of this Budget is to enable City staff to continue providing the wide range and high
level of services needed to sustain and enhance the quality of life our residents expect and enjoy.
The Budget is a policy, management, and planning document. It is also a financial report and a
means of communicating with the citizens of West University Place. In addition to reviewing
previous accomplishments, it anticipates future needs, addresses the coming year's objectives
and goals, and identifies resources for achieving those needs, objectives and goals.
This Budget provides a strong financial plan for providing superior municipal services. Staff is
confident that, while conservative, the Budget projections and estimates reasonably and
accurately anticipate the City's revenues and requirements. This Budget builds upon our
foundation of consistent work over the past half-decade to improve the efficiency and
effectiveness of our operations. This Budget increases service in prioritized areas and addresses
major capital needs for public safety and emergency operations, yet reduces the overall property
tax rate for the fourth consecutive year.
For the first time in two years we are not recommending a tax rate below the Effective Tax Rate,
which means that many citizens will see their property tax bills increase. The resulting
additional revenues are allocated to employee compensation in response to a long-standing City
financial policy:
The City is a service organization. The most important asset of any service organization is its
trained, motivated, and properly-led employees.
Recently the City engaged Waters Consulting Group to perform a comprehensive review of its
compensation program. The purpose of the review was to insure that the City's compensation
system was market-based, financially efficient and effective, competitive and designed to enable
the City to attract and retain qualified, high performing talent for all positions.
3800 University Boulevard • West University Place, Texas 77005 • 713/668-4441
The results of the study indicated that our existing compensation plan is below the market by
approximately six percent. This Budget includes a plan to begin a new compensation program
designed to address this market shortfall.
2009 BUDGET SUMMARY
The 2009 Budget anticipates approximately $30.0 million in revenues and other incoming
sources, with approximately $33.4 million in expenditures, which will be balanced by reducing
built-up reserves. Revenue of $14.0 million from property taxes will be $1 million, or 7.6%
more, than the prior year's Revised Budget. Revenues from Sales and Franchise Taxes which are
the principal components of Other Taxes are expected to be $1.9 million in 2009, down from
2008 because of a one-time adjustment due to renegotiating a franchise agreement with Center
Point Energy. User fees are expected to be slightly higher in 2009, due to a water rate increase
of I% needed to keep pace with the City of Houston's rate increases. Other revenues, which are
largely consist of Grants and Investment Income, are expected to decline dramatically because of
two significant grants received in 2008. In 2008, Harris County provided a $1.4 million grant to
help fund the Transportation Improvement Fund. Additionally, the City realized $3.8 million
grant from METRO to fund the same project.
Total 2009 projected expenditures of $33.4 million are down $3.4 million from the 2008 Revised
Budget, due to a sharp decrease in capital spending. They include operating expenditures of
$17.2 million, spending on capital improvement projects of $8.2 million, and debt repayment of
$8.1 million.
0
SOURCES
This Budget projects income sources, not including inter-fund transfers, of $29.8 million to be
available to fund 2009 operations and projects. This is about $835,000 million, or 2.7 percent,
less than the current year's revised estimate. General Fund revenues, projected at about $12.8
million, are approximately 4.2% above the current year's revised estimate.
2008 Fstitnated
2009 Budget
Change
%Change
Property Taxes
$ 7047,550
$ 14,037,980
$ 990,430
7.6%
Other Taxes
2,155,210
1,954,750
(200,460)
-9.3%
Licenses and Permits
492,170
504,500
12,330
2.5%
Fees for Services
7,741,810
7,965,470
223,660
2.9%
Other Revenues
7,149,345
2,487,940
(4,661,405)
-65.2%
Debt
-
2,800,000
2,800,000
0.0%
Total
$ 30,586,085
$ 29,750,640
$ (835,445)
-2.7%
Property Taxes
Due to the levels of increased assessed valuation, this Budget recommends reducing the City's
ad valorem property tax rate to 35.9 cents from 36.6 cents per $100 assessed valuation, which is
5.4% above the current Effective Tax Rate of 34.01 cents.
ii
\J
0
The City's tax rate comprises two
components. One covers
maintenance and operations, while
the other pays debt service. An 11.4
percent growth in assessed valuation
and new home construction will
provide sufficient funds for expected
increases in maintenance and
operations costs at the proposed tax
rate of 18.6 cents per $100 assessed
valuation.
City of West University Place, Texas
Con4mrison of Property Taxes: 2009
vs. 2008
2009
2008
Monthly
Monthly
Levy Rate/ Cost/
Levy Puae✓ Cost
Monthly
$100 Typical
$100 Typical
increase/
Fancily
Family
(Decrease)
Operating levy
$0.1860 $115.15
$0.1860 $100.60
$14.55
Debt service levy
$01730 S10710
$0.1800 $97.35
$9.75
$03590 $22224
$0.3660 $197.95
$24.30
Average home value
$742,877
$649,000
The debt service tax rate will decrease .7 cents to 17.3 cents per $100 assessed valuation, also
due to the growth in assessed valuations. Current debt service requirements have stabilized, and
as assessed values grow with new home construction, the tax rate needed to support these
payments is expected to decline.
Fees and Charges
Complying with the City's financial policy, staff continuously monitors, reviews, and adjusts all
applicable fees and charges to assure equitable coverage of service costs. In 2007 all fees and
charges were subjected to an intensive internal review and many were adjusted based on that
review. This budget does not recommend any further increases
Water and Sewer Rates - The City's revenue bond covenants require net revenues (operating
revenues plus interest) to equal at least 110 percent of the principal and interest requirements for
that year. Due to shortfalls in the Water and Sewer Fund's net revenues, the City increased rates
in December 2003 and 2004. In early 2007, the City of Houston announced a water rate increase
of 20 percent, in addition to a 3.6 percent increase already scheduled. In order to pass along and
recover these increases, as well as another increase expected in early 2008, Council increased
rates by 10 percent in October 2007.
A more normal summer in 2008
sent water and sewer revenues
back to expected levels. A one
percent fee increase is
recommended in 2009 to keep
pace with the City of Houston's
anticipated rate increases, which
are tied to the consumer price
index.
Solid Waste Service Fees -
Currently collection of solid waste
uses three rear-loading trucks,
four drivers, a crew chief, and two
2009 Budget $33.4 Million
iii
equipment operators. As in past practice, temporary labor will be used to collect the solid waste.
For the seventh straight year, we are not recommending a rate increase, but this could change in
the future if the amount or value of recyclables collected and sold decreases. As it stands, the
sale of recyclables is providing more than 30% of the revenue used to support the cost of
operations. A rate increase may be needed in the future to offset inflationary increases or a
downturn in the amount or value of recyclables collected.
EXPENDITURES
The 2009 Budget proposes total expenditures of $33.1 million. It devotes $17.2 million, or 51.9
percent, to operating expenditures, $7.9 million, or 23.7 percent, to capital improvements, and
$8.1 million, or 24.3 percent, to debt service on the City's outstanding bonds.
Overall, the 2009 Budget is $3.7 million, or 10.1 percent, less than the prior year, a decrease that
primarily reflects the completion of capital projects. Increased costs for personnel and fuel
contributed to the increase in operating costs.
OOgeratine Budget
The City Operating Budget contains four funds: the General Fund, the Debt Service Fund, the
Water and Sewer Fund and the Solid Waste Fund.
2008 Budget `2009 Budaet Chanae Chanc
Other Operating
5,151,230
5,432,200
280,970
5.5%
Total Operating
15,929,490
17,180,360
1,250,870
7.9%
Capital Outlay
12,833,503
7,853,050
(4,980,453)
-38.8%
Debt Service
8,074,590
8,093,340
18,750
0.2%
Total Expenditures
$36,837,583
$33,126,750
$ (3,710,833)
-10.1%
General Fund - The proposed General Fund budget of $12.8 million (excluding transfers) is
about $776,000, or 6.5 percent, above its 2008 Budget. This increase reflects the cost of fuel and
higher personnel costs. Public Safety (Police and Fire) continues to receive a large share of the
General Fund Budget, with combined expenditures totaling $6.1 million. Police and Fire
services account for 46.1 percent of all General Fund expenditures.
Debt Service Fund - As in the past
several years, the City will pay $6.8
million in principal, interest and fiscal
agent's fees in 2009. Increased
assessed values and consistent
collection rates enabled a tax rate
decrease to 17.3 cents per $100 of
assessed value. This tax rate is
expected to decline for the next several
years, as assessed values rise.
2009 General Fund Budget
Admin. and
Recreation Finance
and Leisure 18%
16%
Public Works
18%
Public Safety
48%
0
10
i
iv
Water Utility Fund - The Water Utility Fund's total budget of $5.4 million is $141,200, or 2.6
percent, greater than 2008's appropriation. Personnel costs increased 12.6 percent and other
operating costs increased $114,580 due to the increased cost of surface water purchased from the
City of Houston. Revenues are expected to increase slightly to $5.6 million, as a result of a
recommended rate increase in 2009.
Solid Waste Fund - The direct cost of collecting and disposing of solid waste is expected to
increase $352,380, or 27 percent, more than the 2008 budget, due to allocating $257,500 for
repairs and renovations at the Recycling Center, increased personnel costs, and increased
disposal costs.
Internal Service Funds
Internal Service Funds provide accounting and budgetary controls for expenditures common to
all funds. West U has established three such Internal Service Funds.
Employee Benefit Fund - The Employee Benefit Fund was recently created to facilitate
accounting and oversight over the cost of employee benefits, particularly the cost of health care.
In 2009 the City will transfer $1.7 million to this fund, 17.3 percent, more than the $1.5 million
budgeted in 2008. Expenditures are expected to increase 22.6 percent due to significant increase
in health care premiums which took effect in September, 2008.
Equipment Replacement Fund - The Equipment Replacement Fund receives funds from
operations to purchase equipment routinely used to provide City services. In 2009, expected
expenditures of $307,000 include purchase of two police patrol vehicles, two sedans and three
large construction trucks.
Technology Management Fund - The management of the City's funding of critical technology
is financed through the Technology Management Fund. hi 2009, managing, supporting and
replacing computers, networks, and communication equipment are expected to cost $810,830. As
for all of the Internal Service Funds, the Technology Management Fund is financed by changes to
operating funds.
Employee Staffing
This Budget maintains current staffing levels of 119 Full Time Equivalent (FTE) employees.
Overall, the City's population and its number of FTEs have remained relatively unchanged.
We constantly strive to make our services more effective and efficient, whether through using
new technology, or by reclassifying or reassigning existing employees. The chart below
demonstrates that we have remained relatively stable in the number of employees since 2000.
Through outsourcing, we have been able to maintain or reduce operating costs, while sustaining
or sometimes increasing our level of service.
As a routine practice, we will continue to evaluate the allocation of personnel to determine and
achieve the most efficient and effective use of the community's resources. Below is a summary
of the changes being proposed in 2009:
v
City of West Unviersi Place
Full-Time Equivalent (FIE) Position Summary: 2000 to 2007
Administration
4.00.
4.00
4.00
4.00
4.50
4.00
4.00
4.00
5.00
Finance
10.00
9.00
9.00
9.00
9.00.
8.00
8.00
8.00
7.00
Police
35.00
36.00
35.00
33.00
32.00
32.00
32.00
32.00
32.00
Fire
20.00
20.00
23.00
24.00
24.50
25.00
74.00
24.00
24.00
Parks &Pareation
6.00
6.00.
6.00
8.00
8.00
8.00
10.00
10.00
10.00
Public Works
22.00
23.00
23.00
21.00
21.00
21.00
20.00
19.00
19.00
Technology Fund
0.00
0.00
0.00
0.00.
0.00
0.00
2.00
3.00
3.00
Water Fund
14.00
15.00
14.00
14.00
14.00.
14.00
14.00
12.00
12.00
Solid Waste Fund
10.00
10.00-
10.00
7.00
7.00.
7.00
7.00
7.00
700
Total City FTEs
121.00
123.00.
124.00.
120.00
17 loo
119 (11)
III m
nom
no m
Finance Department
A vacant Accounting Specialist position was deleted. In 2008 the City contracted with Harris
County to assess and collect its property taxes, eliminating the need for this position.
Administration Department
A secretary position was added. Funded by the savings realized by outsourcing the collection of
property taxes, this position will provide assistance to the Human Resources Manager and some
support to the administration department in general.
Wages and Benefits
As mentioned earlier, this Budget proposes a new compensation system, as recommend by the
Waters Consulting Group. In 2009, most employees will receive a pay increase of at least 3
percent increase; many will receive more, depending on their length of service as well as the
market average for their current compensation and position. Section 2.022 of the City Code
requires the City Manager to conduct a separate annual review of public safety salary structures
and to maintain those salaries at 105 percent of the market rate.
Employee benefit cost increases also are anticipated.
CAPITAL IMPROVEMENTS
This Budget proposes $13 million to cover three capital improvement projects. Those are:
College Street/Bellaire Boulevard Transportation Improvements: This Budget includes $6.5
million to construct improvements to Bellaire Boulevard and $1.5 million to provide upstream
retention, to mitigate the additional discharge into Brays Bayou. This project is currently funded
through a $4.3 million grant from METRO, a $1.4 million grant from Harris County and a $2.3
million advance from the General Fund that will have to be financed from a future bond issue.
11
When the construction phase of this project is complete, the City may have to commit additional
funds to the Harris County Flood Control District. This budget includes $1.5 million for the
anticipated cost of detention ponds to mitigate discharge into Brays Bayou from the
reconstruction of the bridge over Poor Farm Ditch.
vi
• Emergency Power Generation: The 2009 Budget includes funding to continue a project to
provide electrical generators with sufficient capacity to power the City's facilities during
emergency operations.
Phase II of Streetlight Replacement Project: This Budget transfers $259,000 from the METRO
to complete the financing of the second phase of the Streetlight Replacement Project, which is
scheduled for completion in 2009.
Acquisition and Development of Parks: In 2006, the voters authorized $2 million to be spent
acquiring and developing Parks in targeted areas of West U. In 2007, $420,000 of the
acquisition set-aside was used to acquire property on Corondo Court, however this is subject to
change based on future Council decisions.
ECONOMIC CONDITION AND OUTLOOK
West U continues to enjoy an enviably stable outlook, with property values approaching $3.9
billion, up an astounding 150 percent since 1993. Among reasons for this strength is West U's
convenient location to the Texas Medical Center, downtown Houston, the Rice Village and Rice
University, as well as the Galleria area.
The City continues to benefit from a relatively low crime rate, a great parks system, new
roadways, and improved water, storm, and sewer lines. All of these factors have put West U at
the top of the list of desirable places in America to live, to raise a family and to retire.
These factors, plus consistent and conservative financial management led Standard and Poor's to
grant the City a AAA credit rating in 2008. This extremely good credit rating will help the City
in these very uncertain financial times.
SUMMARY
This Budget is sound and builds upon the carefully established financial policies of the City.
This Budget is the policy statement for the City and was created from these perspectives:
The City is a service organization. The most important asset of any service organization is its
trained, motivated, andproperly led employees.
This Budget recognizes the need to recruit, train, and retain a workforce capable of delivering
services at the quality and level West U citizens expect. The 2009 Budget provides for:
At least a 3 percent increase in salaries for all employees, with employees being moved into
new salary ranges as recommended by the study completed by Waters Consulting Group..
A 1% increase in the contribution rate to the Texas Municipal Retirement System.
The City's current services to citizens are to be given priority. Increases or decreases in
service levels should be clearly, prominently and separately communicated
11
vii
The Budget uses baseline funding for all departments. That means each department used last •
year's Budget as a starting point for preparing this year's Budget. There are no major changes to
the baseline Budget for 2009.
All fee schedules, user charges, and charges for utility services must be reviewed and adjusted
to ensure that rates are both equitable and sufficient to cover the cost of the provided service
as deemed appropriate by the City Council.
As discussed above, the City's fee schedule was completely reviewed and adjustments were
recommended to assure rates were both equitable and sufficient in late 2007. Another
comprehensive review of fees for services will be undertaken in 2009. In addition, a recent
initiative by other surface water customers of the city of Houston will ensure that West U has a
seat at the table in future rate design studies and/or water rate increases.
The City will avoid budget and accounting procedures that balance the current Budget at the
expense of future Budgets.
This means avoiding postponement of necessary operating expenditures, using short-term debt to
finance operating expenditures (personnel, supplies, operating charges), or accruing future years'
revenues. The 2009 Budget meets this key standard.
The City will follow long-range plans for capital improvements. A long-range plan for capital
improvements must be prepared and updated each year. This plan may include initially
unfunded projects that carry out the City's long-term goals, but after the first year, all projects
would require approval of funding. (A recent example is the emergency repair to Weslayan
St.)
In addition to the major improvement to recreational facilities in the City, which is pending a
decision by the voters, future capital improvements currently under consideration include
expansion/renovation of the City's public safety facilities, the addition of an Emergency
Operations Center, and streetlight system improvements.
The City will maintain reserves adequate to ensure that resources are available annually for
the replacement of service vehicles and equipment.
The City's current equipment replacement reserves are sufficient to replace necessary vehicles
and equipment on an annual basis.
The City will maintain financial reserves adequate to protect the community against
unforeseen events. General Fund Reserves will be maintained at 20 percent of the estimated
revenue for the current Annual Budget: 10 percent for unforeseen events and 10 percent for
unexpected revenue shortfalls. All other operating fund reserves will be maintained at 10
percent of the estimated revenue for the Current Budget.
viii
Based upon this policy, the Budget recommends transferring $511,000 of excess General Fund
Reserves to the Capital Reserve Fund. All operating reserves are at, or above, the target
established by this policy.
I commend the City staff for their many hours of diligence, dedication, and work in preparing
this document. I further appreciate the determination and effort of the City Council in providing
direction and parameters essential to this budgeting process. Through this collaborative effort,
we are able to assure and maintain the quality of life that the citizens of West University Place
have come to expect and enjoy.
Respectfully submitted,
h4l W/ ~
Michael Ross
City Manager
19
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. CITY OF WEST UNIVERSITYPLACE
2009 BUDGET AT A GLANCE
General
Debt
Water
Solid
Fund
Service Fund
Utility
Waste
Total
Revenues
Property Taxes
$ 7,291,180
$ 6,746,800
$ -
$ -
$ 14,037,980
User Fees
479,000
-
5,565,000
940,000
6,984,000
Other
4,987,930
75,000
15,000
450,000
5,527,930
Total Revenues
$12,758,110
$ 6,821,800
$ 5,580,000
$ 1,390,000
$ 26,549,910
Operating Expenditures
Personnel
$ 9,437,180
$ - $ 991,820
$ 686,860
$ 11,115,860
Operating
3,205,890
- 3,090,540
712,370
7,008,800
Capital
113,300
- 82,500
257,500
453,300
Transfers
511,240
- -
-
511,240
Debt Service
-
6,805,270 1,268,250
8,073,520
Total Expenditures
$13,267,610
$ 6,805,270 $ 5,433,110
$ 1,656,730
27,162,720
Capital Improvements
Recreation Center
Parks
. Sidewalk Replacement
Streetlight Improvements
Transportation and Drainage Improvements
General
2009 Operating Expenditures
General, Debt Service and
Utility Funds
•
Debt Service Personnel
30% 41%
Transfers
Operating
2% Capital 26%
1%
$ 1,061,000
1,605,000
180,000
1,200,000
3,001,500
450,000
$ 7,497,500
xi
Budget 2009 •
Combined Summary of Revenues and Expenditures
Beguming Property Expenditures Ending
Balance Taxes Fees Other Total and Transfars uata.,,.
General Fund
$ 3,261,174
$ 7,291,180 $ 1,460,470
$ 4,006,460
$ 12,758,110
$ 13,267,610
$ 2,751,674
Debt Service Fund
891,335
6,746,800 -
75,000
6,821,800
6,825,090
888,045
Water and Sewer Fund
1,876,514
- 5,565,000
15,000
5,580,000
5,433,110
2,023,404
Solid Waste Fund
562,238
- 940,000
450,000
1,390,000
1,656,730
295,508
Capital Project Fund
8,559
- -
2,475,000
2,475,000
2,475,000
8,559
Infrastructure Replacement Fund
47,750
- -
-
-
47,250
500
Sidewalk Construction Fund
-
- -
180,000
180,000
180,000
-
Transportation Improvement Fund
701,497
- -
2,300,003
2300,003
3,001500
-
StreetGght Improvement Fond
941,026
- -
259,000
259,000
1,200,000
26
Capital Reserve Fund
659,000
- -
511240
511,240
1,170240
-
Water and Sewer Capital Reserve
556,557
- -
-
-
548,000
8557
Employee Benefit Fund
690
- -
2,009,830
2,009,830
2,003,140
7-380
Equipment Replacement Fund
140,821
- -
356,100
356,100
307,000
189,921
Technology Fund
7,767
- -
811,170
811,170
810,830
8,107
Parks Fond
13,094
- -
6,200
6200
11,500
7,794
Court Technology Fund
8,855
- -
6530
6,530
15,000
385
Metro Grant Fund
7;151
- -
259,000
259,000
259,000
7,151
Court Security Fund
6,661
3,500
3,500
10,000
161
Tree Replacement Fund
68,455
- -
21,500
21,500
65,000
24,955
Recreation Center Grant Fund
467,147
- -
900,000
900,000
1,061,000
306,147
Police Fofrfeited Property Fund
19,965
- -
5,000
5,000
22,000
2
Fire Training Fund
8,647
- -
1,000
1,000
6,000
3,
Police Training Fund
11,088
- -
-
-
10,000
1,088
Good Neighbor Fund
2,366
- -
-
-
2,400
(34)
Total All Funds
$ 10,268,357
$ 14,037,980 $ 7,965,470
$ 14,651,533
$ 36,654,983
S 40,387.400
$ 6,535,940
2009 Operating Revenues
General, Debt Service and Utility
Funds
Other Property
21% Taxes
User Fees 63%
-AM
26%
0
X11
0 GENERAL FUND
The General Fund accounts for revenues, expenditures, and transfers associated with municipal
services not directly supported or for which other funds do not account.
11
0
0
•
0
0
•
•
GENERAL FUND
The General Fund finances nearly all of the
City's services. Issues such as 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 all six of the City's departments:
Police, Fire, Public Works, Parks and
Recreation, Finance, and Administration.
Revenue Projections for 2008 The 2008
Budget forecasts a revenue total of $12.1
million to finance the General Fund's
services. Based on collections and data
available on August 31, 2008, revenues
appear likely to reach $12.2 million.
2009 BUDGET
Projected 2009 Revenues. The City's
General Fund Revenues for fiscal 2009 are
forecast to increase 5.1 percent over 2008's
budgeted revenues. Total 2009 revenues are
expected to be approximately $12.8 million.
Revenues from property taxes will grow by
$658,550, a 9.9 percent increase. The ad
valorem tax rate dedicated to operations is
proposed to remain at 18.6 cents per $100 of
assessed value. Taxable value in West
University Place increased 9.9 percent to
$3.90 billion. New construction accounted
for $84.6 million of this increase, and the
enhanced marketability of West U property
added the balance.
Sales taxes, franchise taxes, alarm-
monitoring, and investment earnings are all
expected to exceed their original projections.
Altogether, revenues are expected to exceed
2008 targets by 0.9 percent, or $104,250.
Expenditures Estimated for 2008 The
original 2008 Budget appropriated $12.0
million. Based on expenditures through
August 31, 2008, it appears that total actual
expenditures will fall below the appropriated
amount by 2.3 percent, or $277,800.
Financial Position in 2008 - The City of
West University Place's General Fund
should close 2008 in sound fiscal condition.
The balance estimated available for
appropriation will approximate $3 million.
This amount represents 23 percent of
proposed 2009 expenditures.
The City's Financial Policies require that
General Fund reserves be maintained at 20
percent of the revenue budget for the
coming year. The primary purpose of thus
reserving fund balance is to buffer
unforeseen events and to provide a cushion
against revenue shortfalls.
The General Fund's unencumbered reserves
likely will close 2008 above that target by
$511,240. This excess will be transferred to
the Council's Capital Reserve according to
Financial Policies.
Revenue generated by the City's one-cent
sales tax is budgeted at $964,600, 11.6
percent, over the $864,600 budgeted in
2008. Collections of sales tax in 2008 are
expected to be $975,540.
As in the prior year, franchise taxes are
expected to provide approximately 8.0
percent of the City's General Fund revenues.
Because of lower interest rates and reduced
reserves, earnings on the City's investments
are forecast to provide $239,000 in
revenues, below the $250,000 projected in
2008.
Revenue sources budgeted under the Fees
for Services category include ambulance-
service billing, alarm-monitoring billing and
other service-related fees. Growth in
revenues from alarm-monitoring are slowing
but are still expected to increase 3.2 percent
to $322,000, bringing the total amount
budgeted for this category to $479,000.
As in previous budgets, 2009's anticipates
payments from the Water and Sewer Utility
Enterprise Fund ($660,000) and the Solid
Waste Collection Fund ($280,000). These
payments cover administrative costs. Meter
reading, billing, accounting, legal, data
processing, fuel and insurance are all
1
GENERAL FUND (Continued)
budgeted through the General Fund in order
to centralize controlling their costs.
Expenditures in 2009. The 2009 Budget
appropriates $13,267,610, including the
transfer of $511,240 of fund balance to the
Capital Reserve Fund, for the General Fund,
up 10.7 percent from the 2008 General
Fund's $11,979,980 adopted budget.
Personnel costs - Personnel costs, including
benefits, will amount to $9.4 million, or 74
percent of the budget, and a 9.5 percent
increase over the corresponding 2008
budget. Health care costs are projected to
total $1,123,490, up 15.3 percent over the
2008 Budget due to sharp premium
increases in 2007 and 2008. Required
contributions to the Texas Municipal
Retirement System are budgeted at
$1,078,490, up 11.8% due to changes in the
actuarial assumptions used to amortize the
City's pension benefit obligation.
The 2009 Budget for employee salaries and
wages is $5,661,190, up 5.8 percent over
2008. The Budget provides for the
implementation of a revised compensation
plan developed by the Waters Consulting
Group. Waters completed a study of the
City's compensation plan which included a
comparison of West U's compensation with
competing municipalities. Based on that
study, Waters recommended that employees
with five or more years of experience be
moved to the mid-point of the salary ranges
established by the study.
0
2007 2007
,ctual Percent
2008 2008 2009 2009
stimate Percent Budcet Percer
Personnel
Compensation
$ 5,451,098
50.31%
$ 5,985,270
51.15%
$ 6,329,740
49.6290
Benefits
2,278,720
21.03%
2,480,570
21.20%
2,959,640
23.20%
Human resources
15,202
0.14%
15,000
0.13%
12,000
0.09%
Training
81,491
0.75%
101,530
0.87%
105,000
0.82%
Dues and publications
28,569
0.26%
30,700
0.26%
30,800
0.24%
Total Personnel
7,855,080
72.50%
8,613,070
73.60%
9437 180
73.98%
Operating Charges
Communication
122,825
1.13%
128,260
1.10%
127,800
1.00%
Community Relations
44,804
0.41%
36,000
0.31%
38,900
0.30%
Services
936,966
8.65%
852,050
7.28%
966,350
7.58%
Insurance
137,212
1.27%
139,800
1.19%
144,530
1.13%
Maintenance an d repairs
303,666
2.80%
245,150
2.09%
293,900
2.30%
Internal charges
577,038
5.33%
777,450
6.64%
820,460
6.43%
Supplies
186,205
1.72%
266,400
2.28%
246,870
1.94%
Fuel
137,169
1.27%
125,000
1.07%
150,000
1.18%
Utilities
351,784
3.25%
330,000
2.82%
365,100
2.86%
Other
69,620
0.64%
49,505
0.42%
51,980
041%
Total Operating Charges
2,867,289
26.47%
2,949,615
25.21%
3,205,890
25.13%
Capital outlay
111,707
1.03%
139,500
1.19%
113,300
0.89%
Total General Fund Operating
$ 10,834,076
100.00%
$ 11,702,185
100.00%
$ 12,756,370
100.00%
Transfers to other funds
2,325,000
-
164,490
-
511,240
Total General Fund
$ 13,159,076
$ 11,866,675
$ 13,267,610
2
•
a' ~~jy[~( 43+5 5 ud`YI '~3'Yt.~~
w.r r, a
2006
2007
2008
2009
Actual
Actual
Estimate
Budget
REVENUES:
Property taxes
$5,865,156
$ 6,219,953
$ 6,637,550
$ 7,291,180
Franchise taxes
1,000,929
948,844
1,179,670
990,150
Sales taxes
1,043,742
1,041,958
975,540
964,600
Licenses and Permits
554,263
548,000
492,170
504,500
Fees for service
409,139
445,624
424,500
479,000
Other fees
214,595
213,100
196,480
204,340
Recreation fees
639,853
724,859
715,830
777,130
Fines and court costs
250,849
183,581
138,440
136,410
Investment earnings
268,377
388,778
290,000
239,000
Other revenues
153,215
237,843
251,000
231,800
Interfund transactions
870,000
940,000
940,000
940,000
TOTAL REVENUES
11,270,118
11,892,540
12,241,180
12,758,110
EXPENDITURES BY DEPARTMENT:
Administration
911,548
850,153
915,560
908,290
Finance
1,469,606
1,462,706
1,432,890
1,447,840
Police
2,707,128
2,653,823
2,975,700
3,363,590
• Fire
Public Works
2,321,400
1,557,955
2,277,224
1,926,432
2,537,340
2,001,230
2,753,720
2,262,380
Parks and Recreation
1,467,726
1,663,738
1,839,460
2,020,550
Transfers and emergencies
-
2,325,000
164,490
511,240
TOTAL EXPENDITURES
10,435,363
13,159,076
11,866,670
13,267,610
NET REVENUE (EXPENDITURE)
834,755
(1,266,536)
374,510
(509,500)
BEGINNING BALANCE
3,318,445
4,153,200
2,886,664
3,261,174
ENDING BALANCE
4,153,200
2,886,664
3,261,174
2,751,674
RESERVED FOR ENCUMBRANCES1
210,000
210,000
210,000
210,000
UNRESERVED FUND BALANCE
$ 3,943,200
$ 3,523,903
$ 3,051,174
$ 2,541,674
'Reserved for City Manger's Contract
3
2007
2007
2008
2008
2009
200
Actual
Percent
Estimated
Percent
Budget
W
Percent
Administration
City Management
850,153
7.85%
915,560
7.82%
908,290
7.12%
Finance
1,462,706
13.50%
1,432,890
12.24%
1,447,840
11.35%
Total Administration
2,312,859
21.35%
2,348,450
20.07%
2,356,130
18.47%
Public Safety
Police
2,653,823
24.50%
2,975,700
25.43%
3,363,590
26.37%
Fire
2,277,224
21.02%
2,537,340
21.68%
2,753,720
2159%
Total Public Safety
4,931,047
45.51%
5,513,040
47.11%
6,117,310
47.95%
Public Works
1,926,432
17.78%
2,001,230
17.10%
2,262,380
17.74%
Recreation and Leisure
1,663,738
15.36%
1,839,460
15.72%
2,020,550
15.84%
Total General Fund Operations
10,834,076
100.00%
11,702,180
100.00%
12,756,370
100.00%
Transfers and Emergencies
2,325,000
-
164,490
-
511,240
-
Total General Fund
$ 13,159,076
$ 11,866,670
$ 13,267,610
0
•
•
•
GENERAL FUND
The General Fund finances nearly all of the
City's services. Issues such as 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 all six of the City's departments:
Police, Fire, Public Works, Parks and
Recreation, Finance, and Administration.
Revenue Projections for 2008 The 2008
Budget forecast a revenue total of $1211
million to finance the General Fund's
services. Based on collections and data
available on August 31, 2008, revenues
appear likely to reach $12.2 million.
Sales taxes, franchise taxes, alarm-
monitoring, and investment earnings are all
expected to exceed their original projections.
Altogether, revenues are expected to exceed
2008 targets by 0.9 percent, or $104,250.
2009 BUDGET
Projected 2009 Revenues. The City's
General Fund Revenues for fiscal 2009 are
forecast to increase 5.1 percent over 2008's
budgeted revenues. Total 2009 revenues are
expected to be approximately $12.8 million.
Revenues from property taxes will grow by
$658,550, a 9.9 percent increase. The ad
valorem tax rate dedicated to operations is
proposed to remain at 18.6 cents per $100 of
assessed value. Taxable value in West
University Place increased 9.9 percent to
$3.90 billion. New construction accounted
for $84.6 million of this increase, and the
enhanced marketability of West U property
added the balance.
Revenue generated by the City's one-cent
sales tax is budgeted at $964,600, 11.6
percent, over the $864,600 budgeted in
2008. Collections of sales tax in 2008 are
expected to be $975,540.
Expenditures Estimated for 2008 The
original 2008 Budget appropriated $12.0
million. Based on expenditures through
August 31, 2008, it appears that total actual
expenditures will fall below the appropriated
amount by 2.3 percent, or $277,800.
Financial Position in 2008 - The City of
West University Place's General Fund
should close 2008 in sound fiscal condition.
The balance estimated available for
appropriation will approximate $3 million.
This amount represents 23 percent of
proposed 2009 expenditures.
The City's Financial Policies require that
General Fund reserves be maintained at 20
percent of the revenue budget for the
coming year. The primary purpose of thus
reserving fund balance is to buffer
unforeseen events and to provide a cushion
against revenue shortfalls.
The General Fund's unencumbered reserves
likely will close 2008 above that target by
$511,240. This excess will be transferred to
the Council's Capital Reserve according to
Financial Policies.
As in the prior year, franchise taxes are
expected to provide approximately 8.0
percent, of the City's General Fund
revenues.
Because of lower interest rates and reduced
reserves, earnings on the City's investments
are forecast to provide $239,000 in
revenues, below the $250,000 projected in
2008.
Revenue sources budgeted under the Fees
for Services category includes ambulance-
service billing, alarm-monitoring billing and
other service-related fees. Growth in
revenues from alarm-monitoring are slowing
but are still expected to increase 3.2 percent
to $322,000, bringing the total amount
budgeted for this category to $479,000.
As in previous budgets, 2009's anticipates
payments from the Water and Sewer Utility
Enterprise Fund ($660,000) and the Solid
Waste Collection Fund ($280,000). These
payments cover administrative costs. Meter
reading, billing, accounting, legal, data
processing, fuel and insurance are all
1
GENERAL FUND (Continued)
budgeted through the General Fund in order
to centralize controlling their costs.
Expenditures in 2009. The 2009 Budget
appropriates $13,267,610, including the
transfer of $511,240 of fund balance to the
Capital Reserve Fund, for the General Fund,
up 10.7 percent from the 2008 General
Fund's $11,979,980 adopted budget.
Personnel costs - Personnel costs, including
benefits, will amount to $9.4 million, or 74
percent of the budget, and a 9.5 percent
increase over the corresponding 2008
budget. Health care costs are projected to
total $1,123,490, up 15.3 percent over the
2008 Budget due to sharp premium
increases in 2007 and 2008. Required
contributions to the Texas Municipal
Retirement System are budgeted at
$1,078,490, up 11.8% due to changes in the
actuarial assumptions used to amortize the
City's pension benefit obligation.
•
2007 2007
Actual Percen
The 2009 Budget for employee salaries and
wages is $5,661,190, up 5.8 percent over
2008. The Budget provides for the
implementation of a revised compensation
plan developed by the Waters Consulting
Group. Waters completed a study of the
City's compensation plan which included a
comparison of West U's compensation with
competing municipalities. Based on that
study, Waters recommended that employees
with five or more years of experience be
moved to the mid-point of the salary ranges
established by the study.
2008 2008 2009 2009
Estimate Percent RudvPt A-mP,
Personnel
Compensation
$ 5,451,098
50.31%
$ 5,985,270
51.15%
$ 6,329,740
49.62°
Benefits
2,278,720
21.03%
2,480,570
21.20%
2,959,640
23.20%
Human resources
15,202
0.14%
15,000
0.13%
12,000
0.09%
Training
81,491
0.75%
101,530
0.87%
105,000
0.82%
Dues and publications
28,569
0.26%
30,700
0.26%
30,800
0.24%
Total Personnel
7,855,080
72.50%
8,613,070
73.60%
9,437,180
73.98%
Operating Charges
Communication
122,825
1.13%
128,260
1.10%
127,800
1.00%
Community Relations
44,804
0.41%
36,000
0.31%
38,900
0.30%
Services
936,966
8.65%
852,050
7.28%
966,350
7.58%
Insurance
137,212
1.27%
139,800
1.19%
144,530
1.13%
Maintenance and repairs
303,666
2.80%
245,150
2.09%
293,900
2.30%
Internal charges
577,038
5.33%
777,450
6.64%
820,460
6.43%
Supplies
186,205
1.72%
266,400
2.28%
246,870
1.94%
Fuel
137,169
1.27%
125,000
1.07%
150,000
1.18%
Utilities
351,784
3.25%
330,000
2.82%
365,100
2.86%
Other
69,620
0.64%
49,505
0.42%
51,980
0.41%
Total Operating Charges
2,867,289
26.47%
2,949,615
25.21%
3,205,890
25.13%
Capital outlay
111 ,707
1.03%
139,500
1.19%
113,300
0.89%
Total General Fund Operating
$ 10,834 076
100.00%
$11,702,185
100.00%
$ 12,756,370
100.00%
Transfers to other funds
2,325,000
-
164,490
-
511,240
-
Total General Fund
$ 13,159,076
$ 11,866,675
$ 13.267.610
2
2006 2007 2008 2009
Actual
Actual
Estimate
Budget
REVENUES:
Property taxes
$5,865,156
$ 6,219,953
$ 6,637,550
$ 7,291,180
Franchise taxes
1,000,929
948,844
1,179,670
990,150
Sales taxes
1,043,742
1,041,958
975,540
964,600
Licenses and Permits
554,263
548,000
492,170
504,500
Fees for service
409,139
445,624
424,500
479,000
Other fees
214,595
213,100
196,480
204,340
Recreation fees
639,853
724,859
715,830
777,130
Fines and court costs
250,849
183,581
138,440
136,410
Investment earnings
268,377
388,778
290,000
239,000
Other revenues
153,215
237,843
251,000
231,800
Interfund transactions
870,000
940,000
940,000
940,000
TOTAL REVENUES
11,270,118
11,892,540
12,241,180
12,758,110
EXPENDITURES BY DEPARTMENT:
Administration
911,548
850,153
915,560
908,290
Finance
1,469,606
1,462,706
1,432,890
1,447,840
Police
2,707,128
2,653,823
2,975,700
3,363,590
Fire
Public Works
2,321,400
1,557,955
2,277,224
1,926,432
2,537,340
2,001,230
2,753,720
2,262,380
Parks and Recreation
1,467,726
1,663,738
1,839,460
2,020,550
Transfers and emergencies
-
2,325,000
164,490
511,240
TOTAL EXPENDITURES
10,435,363
13,159,076
11,866,670
13,267,610
NET REVENUE (EXPENDITURE)
834,755
(1,266,536)
374,510
(509,500)
BEGINNING BALANCE
3,318,445
4,153,200
2,886,664
3,261,174
ENDING BALANCE
4,153,200
2,886,664
3,261,174
2,751,674
RESERVED FOR ENCUMBRANCES1
210,000
210,000
210,000
210,000
UNRESERVED FUND BALANCE
$ 3,943,200
$ 3,523,903
$ 3,051,174 $
2,541,674
Reserved for City Manger's Contract
•
3
2007 2007
2008 2008 2009 20
I
Actual Percent
0M
Estimated Percent Budget Percent
Administration
City Management 850,153 7.85%
915,560 7.82% 908,290 7.12%
Finance
1,462,706
13.50%
1,432,890
12.24%
1,447,840
11.35%
Total Administration
2,312,859
21.35%
2,348,450
20.07%
2,356,130
18.47%
Public Safety
Police
Fire
2,653,823
2,277,224
24.50%
21.02%
2,975,700
2,537,340
25.43%
21.68%
3,363,590
2,753,720
26.37%
21.59%
Total Public Safety
4,931,047
45.51%
5,513,040
47.11%
6,117,310
47.95%
Public Works
Recreation and Leisure
1,926,432
1,663,738
17.78%
15.36%
2,001,230
1,839,460
17.10%
15.72%
2,262,380
2,020,550
17.74%
15.84%
Total General Fund Operations
Transfers and Emergencies
10,834,076
2,325,000
100.00%
-
11,702,180
164,490
100.00%
-
12,756,370
511,240
100.00%
-
Total General Fund
$ 13,159,076
$ 11,866,670
$ 13,267,610
•
LJ
• ADMINISTRATION DEPARTMENT
The Administration Department is responsible to the City Council for the efficient delivery of
City services. The City Manager serves as chief administrative officer and has day-to-day
responsibility for the conduct of all City activities. The City Secretary is responsible to the City
Council for recording and maintaining ordinances, resolutions, meeting minutes, and legally
required publications. The City Attorney provides City Council with general legal counsel,
litigation, contract review, and ordinance review.
ADMINISTRATION DEPARTMENT MISSION
To implement and administer, effectively and efficiently, the policies as established by the City
Council.
ADMINISTRATION DEPARTMENT DIVISIONS
City Council - Costs directly associated with the City Council, including council salaries, legal
fees and election expenditures. (2009 Budget $122,180)
Administration - The City Manager, the City Secretary, and the 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 Currents is also funded in this
budget. (2009 Budget $786,110)
•
ADMINISTRATION DEPARTMENT 2009 GOALS
*
Continue progress towards City Council Goals
+
Conduct 2009 General Election.
*
Coordinate with departments the destruction of records that have passed the required
retention date.
+
Continue improving the records retention program by monitoring usage of the records
management software and providing training as needed.
+
Implement the new Employee Policy Handbook and conduct re-orientation sessions for all
employees.
*
Implement new salary administration program.
+
Maintain positive recruitment and retention program.
*
Maintain wellness program.
*
Improve citizen service request tracking system.
+
Update citywide record retention program and provide appropriate training for departments.
+
Complete citywide transfer to computerized record retention (Laser Fiche) and provide for
universal sharing of public record files.
BUDGET HIGHLIGHTS
*
Authorized full-time employees - 5 (2008 authorized full-time employees - 4).
*
Legal fees - 2009 Budget - $85,000; 2008 Budget $115,000
*
Technology Management Fund charges assessed - $69,800.
• +
Total budget - $980,290 (2008 total budget - $868,380).
5
ADNHNISTRATION DEPARTMENT •
,1 .-W
2005 2006 2007 2008 2009
Actual Actual Actual Estimate Budget
Administration
Personnel
$482,080
$504,656
$526,536
$600,980
$604,310
Operating charges
67,169
3,235
83,282
178,590
181,800
Capital
4,749
-
793
-
-
Total
553,998
507,891
610,611
779,570
786,110
Council
Personnel
4,545
4,536
10,300
16,540
15,530
Operating charges
208,129
319,121
229,242
119,450
106,650
Total
212,674
323,657
239,542
135,990
122,180
Total Department
$766,672
$831,548
$850,153
$915,560
$908,290
POSITION
GRADE
2008 2009
BUDGET BUDGET
SALARY RANGE
NIIIVIMUM MAXIMUM
Administration
•
City Manager
V
1
1
130,864
176,666
City Secretary
I
1
1
72,302
97,607
IIR Director
II
1
1
79,532
107,368
Executive Assistant
206
1
1
38,576
54,006
Secretary
203
-
1
31,198
43,677
Total Adndnisiration Department
4
5
•
6
0 ADMINISTRATION DEPARTMENT
Account Description
Actual
2005
Actual
2006
Actual
2007
Budget
2008
Estimate
2008
Budget
2009
Salaries and wages
$ 337,036
$ 353,739
$ 346,897
$ 365,680
$405,640
$397,880
Overtime
67
-
18
-
1,500
1,000
Longevity
1,223
1,260
1,483
1,940
1,790
1,120
Auto allowance
9,640
9,600
11,080
11,370
17,720
18,890
Part-time/temporary
2,616
5,760
1,056
15,100
-
-
Retirement contribution
53,796
58,328
59264
61,900
72,560
74,530
Social security cont.
23,449
23,703
23,757
27,790
32,020
31,670
Health care benefits
27,496
32,360
44,470
34,780
39,480
55,700
Workers' compensation
1208
907
876
900
830
900
Other benefits
4,194
6,780
2,933
4,540
3,640
5,620
Employee relations
21,355
12,219
19,500
10,800
10,800
5,000
Recruiting and hiringI
-
-
15,202
10,000
15,000
12,000
Personnel
482,080
504,656
526,536
544,800
600,980
604,310
Communications costs
21,534
28,023
32,177
30,000
30,000
30,000
Community relations
2,414
4,662
4,706
5,000
3,500
2,500
Consultants
-
10,912
-
-
-
-
Professional dues
7,140
8,571
6,581
7,000
7,000
5,000
•
Publications
5,067
3,438
3,305
4,000
3,300
4,000
Technology
-
-
-
55,920
64,590
69,800
Equipment maintenance
1,862
55
17
-
-
-
Equipment lease/rent
8,038
5,734
8,503
7,500
6,000
5,000
Office supplies
9,147
4,039
6,681
5,300
3,200
4,000
Travel and training
11,967
17,801
16,078
18,000
16,000
16,500
Contingenyl
-
-
5,234
45,000
45,000
45,000
Operating charges
67,169
83235
83,282
177,720
178,590
181,800
Data processing hardware
4,749
-
793
-
-
-
Capital
4,749
-
793
-
-
-
Division Total
$ 553,998
$ 587,891
$ 610,611
$ 722,520
$779,570
$786,1 t0
1 Transferredfrom Finance
Department City-Wide Budget in 2007
\J
7
ADMINISTRATION DEPARTMENT
Actual
Actual
Actual
Budget
Estimate
Budget
Account Description
2005
2006
2007
2008
2008
2009
Salaries and wages
$ 4216
$ 4,200
$ 9,566
$ 14,400
$ 14,400
$ 14,400
Social security cont.
322
320
732
1,110
1,110
1,110
Workers' compensation
7
16
2
200
30
20
Employee relations
-
-
-
1,000
1,000
-
Personnel
4,545
4,536
10,300
16,710
16,540
15,530
Communication costs
-
-
-
5,000
5,000
2,500
Community relations
2,776
1,427
3,341
3,200
2,500
3,200
Legal
196,443
301,199
210,173
115,000
100,000
85,000
Professional dues
-
-
2,511
2,150
2,150
2,150
Election expense
6,972
14227
9,154
-
6,000
10,000
Travel and training
1,938
2,268
4,063
3,800
3,800
3,800
Operating charges
208,129
319,121
229,242
129,150
119,450
106,650
Total
$ 212,674
$ 323,657
$ 239,542
$ 145,860
$135,990
$122,180
•
8
• FINANCE DEPARTMENT
The Finance Department provides a wide range of financial and administrative services to
citizens and to other City Departments including: utility billing, purchasing, budgeting, cash
management, payroll, accounts payable and financial reporting. The Finance Department directs
the administration of the City's Municipal Court. Finally, expenditures and transfers that cannot
be allocated to other departments in a satisfactory way are included in the Finance Department
budget
FINANCE DEPARTMENT MISSION
To provide useful financial management services to other City Departments, timely and accurate
billing to citizens, fair and efficient administration of the municipal court, and useful financial
reporting to the City's financial stakeholders.
FINANCE DEPARTMENT DIVISIONS
Finance - Provides utility billing services and the traditional accounting, accounts payable and
payroll functions. (2009 Budget - $867,320)
Municipal Court - Administers the City's municipal court. (2009 Budget - $214,890)
Non-departmental - Provides for expenditures, such as insurance and utilities, which cannot be
allocated to other departments in a satisfactory way, and for transfers to other funds.
• (2009 Budget - $365,630)
FINANCE DEPARTMENT 2009 GOALS
• Work with Information Technology convert administrative software from an in-house server
to using H.T.E as an application service provider.
* Retrain and cross train Finance Department staff.
FINANCE DEPARTMENT BUDGET HIGHLIGHTS
* Authorized full-time employees - 7 (2008 authorized full-time employees - 8).
* Total budget - $1,447,840 (2008 total budget - $1,488,870).
* Outsourced billing ad valorem property taxes to Harris County - saving more than $50,000.
* Increased audit fees due to changes in auditing standards - $6,000.
0
FINANCE DEPARMENT
2005 2006 2007 2008
Actual Actual Actual Estimate
Finance
Personnel
$ 468,774
$ 492,883
$ 471,591
$ 487,480
$ 448,000
Operating charges
368,256
376,117
463,677
410,350
419,320
Capital
2,576
-
-
-
Total
839,606
869,000
935,268
897,830
867,320
Municipal Court
Personnel
123,012
124,466
162,203
200,810
207,960
Operating charges
7,243
6,970
9,335
8,450
6,930
Capital
-
_
_
_
Total
130,255
131,436
171,538
209,260
214,890
City-Wide Charges
Operating charges
509,602
469,170
355,900
325,800
365,630
Total
509,602
469,170
355,900
325,800
365,630
Total Department
$ 1,479,463
$ 1,469,606
$ 1,462,706
$ 1,432,890
$ 1,447,840
2008 2009 SALARY RANGE
Finance
•
•
Accounting
Finance Director
III
1
1
87,485
118,105
Assistant Finance Director
112
1
1
59,446
83,224
Revenue Manager
109
1
1
39,087
54,721
Accounting Specialists
204
3
2
33,382
46,734
Municipal Court
Deputy Court Clerk
208
1
1
46,677
65,347
Sr. Court/Collection Clerk
204
1
1
33,382
46,734
Total Finance
8
7
C J
10
FINANCE DEPARMENT
.
~
e
Actual
Actual
Actual
Budget
Estimate
Budget
Account Description
2005
2006
2007
2008
2008
2009
Salaries and wages
$ 301,594
$ 304,872
$ 309,819
$ 331,890
$320,150
$299,910
Overtime
12,137
11,413
9,145
7,460
14,160
6,210
Longevity
3,032
2,813
3,030
2,870
3,050
2,620
Auto allowance
3,615
3,600
3,650
4,800
9,150
6,860
Part-time/temporary
29,418
31,779
857
-
2,700
-
Retirement contribution
48,940
51,867
54,271
59,130
59,280
56,810
Social Security
23,090
25,621
24,146
26,430
26,020
24,140
Health care benefits
42,124
50,364
60,650
63,800
44,600
40,750
Workers' Compensation
969
819
788
1,070
620
970
Other benefits
2,477
7,770
3,888
6,120
6,650
8,630
Employee relations
1,377
1,965
1,347
1,100
1,100
1,100
Total Personnel
468,773
492,883
471,591
504,670
487,480
448,000
Communications costs
52,043
45,701
47,302
45,000
45,000
45,000
Other contracted svcs'
274,227
284,627
226,643
203,000
214,000
246,400
Professional dues
3,105
1,875
1,895
2,500
2,500
2,000
• Publications
z
677
4,135
219
750
750
500
Techno
logy
551
145,000
96,200
111,100
91,870
Equipment maintenance
147
146
616
1,000
1,000
750
Equipment lease/rental
9,010
6,744
9,304
9,000
9,000
8,000
Facilities
6,263
14,118
10,514
8,000
8,000
8,000
Office supplies
5,689
6,163
11,007
7,000
7,000
7,000
Operating supplies
7,568
4,329
7,689
5,000
5,000
3,500
Travel and training
9,527
7,728
3,488
7,000
7,000
6,300
Total Operating
368,256
376,117
463,677
384,450
410,350
419,320
Data processing
equipment
2,576
-
-
_
_
_
Total Capital
2,576
Finance Division Total $ 839,605 $ 869,000 $ 935,268 $ 889,120 $897,830 $867,320
2Transfer to the Technology Fund
Hams County Appraisal District
Audit Fees
• Water meter reading
Banking/Merchant Banking fees
Property tax assessing/collecting
Cash receipts processing
$ 115,000
30,000
45,000
32,400
10,000
14,000
11
FINANCE DEPARMENT
Actual Actual Actual Budget Estimate Budget
Salaries and wages
$ 91,771
$ 96,194
$ 117,444 $
138260
$143,030
$144,730
Overtime
4,331
3,238
5,936
3,440
6220
4,820
Longevity
856
910
1,113
900
1,640
1,680
Part-time/temporary
-
-
-
-
-
-
Retirement contribution
8,197
8,034
12,647
14,970
20,860
18,150
Social Security
6,640
7,498
9,086
11,010
11,040
11540
Health care benefits
10,281
4,088
14,400
17,440
16,470
22,060
Workers' Compensation
293
234
297
2,570
280
2,920
Other benefits
643
4,270
1,280
1,980
1270
2,060
Total Personnel
123,012
124,466
162,203
190,570
200,810
207,960
Communication costs
3,356
2,111
861
2,700
2,500
1,500
Other contracts svcs
594
809
2,289
750
750
750
Professional dues
225
350
441
500
500
500
Publications
454
50
488
500
500
500
Equipment maintenance
-
85
648
200
200
200
Office supplies
563
1,521
1,374
1,800
1,800
1,5
Travel and training
2,051
2,044
3,234
2,200
2,200
1,
Total Operating
7,243
6,970
9,335
8,650
8,450
6,9
Data processing
equipment - - - - - -
Total-Capital
Muncipal Court Division
Total $ 130,255 $ 131,436 $ 171,538 $ 1992W $209260 $214,890
0
12
FINANCE DEPARMENT
<,...ti T to
Actual Actual Actual
Account Descriotion 2005 2006 2007
Budget Estimate Budget
2008 2008 2009
Insurance
General liability ins
$ 31,570
$ 21,910
$ 17,878
$ 18,000
$ 18,000
$ 18,000
Auto liability
27,655
26,992
29,096
30,000
30,000
30,000
Auto physical damage
12,116
16,211
14,378
16,500
14,000
16,500
Errors and omissions
18,639
27,365
25,418
28,230
26,000
28,230
Real and personal prop.
31,618
30,368
35,092
36,000
36,000
36,000
Crime & fidelity bond
1,672
1,650
1,751
1,800
1,800
1,800
Property
8,914
-
-
-
-
-
Other'
50,420
34,830
-
-
-
-
Utilities
Electricity
163,822
184,784
169,669
270,000
200,000
235,100
Telephone'
72,792
44,993
61,205
-
Computer network maint.3
60,554
60,041
1,413
City Mgr's contingency1
29,830
20,026
-
City-wide Division Total $ 509,602 $ 469,17_0_ _ $ 355,900 $ 400,530 $325,800 $365,630
1 Transferred to Administration Budget
• 2 Transferred to Employee Benefit Fund
3 Budgeted in the Technology Management Fund
0
13
•
This Page Intentionally Left Blank
•
0
14
• POLICE DEPARTMENT
The Police Department is responsible for preserving the peace and enforcing the law in the City.
POLICE DEPARTMENT MISSION
To preserve the peace and to protect life and property by enforcing local, state, and federal laws.
POLICE DEPARTMENT DIVISIONS
Police - Provides patrol, enforcement and investigation services. (2009 Budget - $2,751,070)
Communication - 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. (2009 Budget - $612,520)
POLICE DEPARTMENT 2009 GOALS
* Continue implementation of proactive patrol initiatives utilizing inter-local agreements with
other law enforcement agencies.
* Provide first-line supervision training through Houston Community College.
+ Provide command staff training through the Institute for Law Enforcement Administration.
• POLICE DEPARTMENT BUDGET HIGHLIGHTS
* Authorized full-time employees - 32 (2008 authorized full-time employees - 32)
* Total budget - $3,363,590 (2008 total budget - $3,113,280)
* Increased transfer to the Technology Management Fund due to reallocation - $104,460.
•
15
POLICE DEPARTMENT
Account 2005 2006 2007 2008 2009
escription Actual Actual Actual Estimate Buda(
Personnel
$ 1,805,315
$ 1,863,411
$ 1,826,110
$ 2,059,750
$ 2,307,730
Operating charges
262,683
291,872
245,954
362,330
443,340
Capital
17,348
16,931
10,093
10,000
-
Total
2,085,346
2,172,214
2,082,157
2,432,080
2,751,070
Communications
Personnel
439,148
530,625
567,898
541,820
610,220
Operating charges
6,965
5,289
3,768
1,800
2,300
Total
446,113
535,914
571,666
543,620
612,520
Total Department
$ 2,531,459
$ 2,708,128
$ 2,653,823
$ 2,975,700
$ 3,363,590
2008 2009 SALARY RANGE
JDGETBUDGET MINIMUM MAXIMUM
Police Department
Police
Police Chief
III
1
1
87,485
118,105
Patrol Lieutenant
P-5
2
2
71,774
96,895
Police Sergeant
P-4
4
4
59,684
80,573
Police Officer
P-2
16
16
46,102
62,238
Conymnications
Administrative Assistant
205
1
1
35,718
50,006
Emergency Dispatcher
P-1
8
8
33,585
47,019
Total Police
32
32
•
•
is
16
•
POLICE DEPARTMENT
Actual
Actual
Actual
Budget
Estimate
Budget
Account Description
2005
2006
2007
2008
2008
2009
Salaries and wages
$1,155,704
$1,174,376
$1,143,795
$1,337,690
$ 1225,380
$1,398,920
Overtime
123,565
142,748
120,943
140,340
181,390
146,890
Longevity
11,444
11,510
9,588
12,350
9,890
8,450
Auto allowance
3,615
3,600
4,850
6,600
9,760
8,920
Retirement contrbutioi
202,074
213,866
212,768
255,090
245,310
281,370
Social security cont.
95,028
98,585
94,815
113,340
109,180
117,730
Health care benefits
151,888
160,541
188,658
227,370
216,730
264,690
Workers' compensatioi
45,338
35,431
33,176
41,140
33,630
42,690
Other benefits
14,602
20,118
14,673
25,330
25,980
35,070
Employee relations
2,057
2,636
2,844
3,000
2,500
3,000
Total - Personnel
1,805,315
1,863,411
1,826,110
2,162250
2,059,750
2,307,730
Communications costs
4,838
7,158
1,920
8,000
1,500
6,000
Community relations
2,525
1,674
2,050
3,000
2,000
1,500
Consultants
1,750
14,750
1,750
2,000
2,000
2,000
Professional dues
1,365
1,915
2,174
1,850
1,850
1,850
Publications
1,476
992
1,791
2,000
2,000
2,000
• Law enforcement liab.
11,834
13,137
13,599
14,000
14,000
14,000
Equip. replacement
70,548
82,000
82,000
73,800
73,800
73,800
Technology
-
-
46,870
172,030
198,680
276,490
Equipment maint.
52,348
72,080
18,959
12,000
12,000
12,000
Vehicle maintenance
126
1,497
-
-
-
_
Apprehension & jailing
2,727
1,689
2,709
3,500
3,500
3,500
Equipment lease/rental
9,870
3,735
3,141
5,000
5,000
5,000
Facilities rent
15,549
14,627
15,896
16,000
-
_
Office supplies
4,828
4,897
6,524
5,400
6,000
5,400
Operating supplies
32,125
19,014
30,823
20,000
20,000
20,000
Fuel1
32,670
38,082
135
-
-
_
Travel and training
18,104
14,625
15,613
22,000
20,000
19,800
Total - Operating Chrg
262,683
291,872
245,954
360,580
362,330
443,340
Other Capital Outlay
15,560
12,784
-
10,000
10,000
-
Data proc. hardware
1,788
4,147
10,093
-
-
Total - Capital
17,348
16,931
10,093
10,000
10,000
Total
$2,085,346
$2,172,214
$2,082,157
$2532,830
$ 2,432,080
$2,751,070
Transferred to Public
Works/General Services
•
17
POLICE DEPARTMENT
X
Actual Actual Actual Budget Estimate Budget
Account Description 2005 2006 2007 2008 2008 2009
Salaries and wages $
277,880
$ 330,019
$ 336,623
$ 344,910
$ 323,410
$ 351,000
Overtime
36,999
46,891
50,632
47,340
38,640
47,630
Longevity
2,385
2,785
2,703
2,840
2,410
2,750
Retirement contributiot
49,411
60,673
64,649
67,320
75,240
72,250
Social security cont.
23,964
28,437
29,038
29,640
25,630
30,180
Health care benefits
39,953
54,826
77,669
86220
67,080
93,250
Workers' compensatiol
942
864
914
830
640
830
Other benefits
7,614
6,130
5,670
8,850
8,770
12,330
Total - Personnel
439,148
530,625
567,898
587,950
541,820
610,220
Communications costs
3,831
4,405 -
Other contract service;
304
- - - -
Equipment maintenanc
1,301
194 1,871 500 500
Office supplies
-
- - - - -
Travel and training
1,529
690 1,897 2,000 1,800 18th
Tntal - f)r ratino Chro
r oA,;
G 1Q1'71.4 7 GM 1 4M 7 1
Total $ 446,113 $ 535,914 $ 571,666 $ 590,450 $ 543,620 $ 612,520
E
18
• FIRE DEPARTMENT
The Fire Department is responsible for protecting our citizens from the ravages of fire and other
disasters, whether natural or man made, and providing the highest quality emergency medical
services.
FIRE DEPARTMENT MISSION
To preserve lives and property.
FIRE DEPARTMENT DIVISIONS
Fire - Provides fire inspections, fire prevention, fire suppression and emergency medical
service. Also administers the City's alarm monitoring service, Direct Link. (2009 Budget
- $2,753,720).
FIRE DEPARTMENT 2009 GOALS
* Provide assistance with planning the Emergency Operations/Public Safety Project.
* Assess the City's response and recovery efforts to Hurricane Ike.
• FIRE DEPARTMENT BUDGET HIGHLIGHTS
* Authorized full-time employees - 24 (2008 authorized full-time employees - 24).
* Total budget - $2,753,720 (2008 total budget - $2,528,310).
0
19
FIRE DEPARTMENT
•
Account 2005 2006 2007 2008 2009
Description Actual Actual Actual Estimate Buda
Personnel
$ 2,001,687
$ 2,104,287
$ 2,062,324
$ 2,266,850
$ 2,502,300
Operating charges
189,094
169,863
172,744
227,490
227,920
Capital
46,368
47,250
42,156
43,000
23,500
Total Department
$ 2,237,149
$ 2,321,400
$ 2,277,224
$ 2,537,340
$ 2,753,710-
2008 2009 SALARY RANGE
1PUSITION
GRADE BUDGETBUDGET
MINIMUM
MAXIMUM I
Fire Department
Fire Chief
III
1
1
87,485
118,105
Fire Marshal/Assistant Chief
F-5
1
I
78,246
98,530
Fire Captain
F-4
3
3
70,728
89,
Fire Lieutenant
F-3
3
3
62,398
16
81,
Firefighter/Paramedic
F-I
15
15
44,101
59,537
Administrative Assistant
205
1
1
35,718
50,006
Total Fire Department
24
24
•
20
FIRE DEPARTMENT
Actual
Actual
Actual
Budget
Estimate
Budget
Account Description
2005
2006
2007
2008
2008
2009
Salaries and wages
$1,329,235
$1,400,534
$1,351,446
$1,438,700
$ 1,466,720
$ 1,561,210
Overtime
86,544
87,479
63,306
88,780
86,520
66,140
Longevity
19,176
20408
19,148
21,030
18,530
21,200
Auto allowance
3,615
3,600
4,300
5,400
9,380
8,920
Part-time/temporary
2,407
-
-
-
-
-
Retirement contribution
222,656
241,294
236,881
261,190
259,870
293,900
Social Security
107,098
112,022
105,916
116,490
112,840
120330
Health care benefits
t70,457
198,599
232,861
271,350
253,860
348,450
Workers' Compensation
35,129
25,123
29,496
34,190
23,640
36,480
Other benefits
23,028
13,068
16,682
26,490
33,990
43,470
Employee relations
2,342
2,160
2,288
1,500
1,500
2,200
Total Personnel
2,001,687
2,104,287
2,062,324
2,265,120
2,266,850
2,502,300
Communications costs
7,644
8245
6,263
7,470
6,500
5,000
Community relations
4,772
5,794
4,096
6,000
5,000
5,000
Other contracted svcs
70,356
53,873
14,000
16,800
16,800
18,200
Professional dues
1,873
2,541
1,886
2,000
2,000
2,000
Publications
176
224
60
500
500
500
Equipment Replacement
14,028
14,338
34,745
25,300
25,300
25,300
• TechnologyI
-
-
35,000
85,620
98,890
85,620
Equipment maintenance
10,556
11,346
9,598
11,000
6,000
14,000
Vehicle maintenance
17,989
12,072
15,482
15,000
7,000
15,000
Office supplies
4,174
2,476
3,008
3,000
3,000
3,000
Operating supplies
28,343
29,473
33,917
35,000
35,000
35,000
Fuef
8,042
8,512
8
-
-
-
Travel and training
21,141
20,969
14,681
21,500
21,500
19,300
Total Operating
189,094
169,863
172,744
229,190
227,490
227,920
Data processing hardware
3,713
- - - 9,000
3,500
Other equipmene
42,655
47,250 42,156 34,000 34,000
20,000
Total - Capital
46,368
47,250 42,156 34,000 43,000
23,500
Fire Department Total
$ 2,237,149
$ 2,321,400 $ 2,277,224 $ 2,528,310 $ 2,537,340
$ 2,753,720
`Transfer to Technology Fund
2Transfered to Public Works - General Services
•
21
•
This Page Intentionally Left Blank
•
•
22
• PUBLIC WORKS DEPARTMENT
The Public Works Department is responsible for the City's civil engineering, utility, and
internal maintenance services. This diverse department encompasses planning, maintaining
streets and drainage, enforcing building codes, and maintaining city vehicles.
PUBLIC WORKS DEPARTMENT MISSION
To maintain the City's streets at a level consistent with a modem urban area's; maintain the
City's drainage system to maximize storm water removal consistent with the system's design;
maintain the City's fleet of motor vehicles to the highest standards of safety and efficiency; and
enforce the City's building, plumbing, and electrical codes to insure the construction and
maintenance of safe residential and commercial structures.
PUBLIC WORKS DEPARTMENT DIVISIONS
Administration - Provides management and leadership for the entire Department's Divisions
and is responsible for contract administration and managing the City's Capital
Improvement Program. (2009 Budget - $379,970)
Building Services - Enforces the City's building, plumbing and electrical codes to insure the
construction and maintenance of safe residential and commercial structures. (2009
Budget - $425,310)
• General Services - Provides fleet maintenance service and maintains the City's traffic control
systems. (2009 Budget - $886,040)
Operations - Maintains the City's streets and storm water drainage system. (2009 Budget -
$261,890)
Planning - Enforces the City's zoning ordinances. (2009 Budget - $309,170)
PUBLIC WORKS DEPARTMENT 2008 GOALS
* Complete sidewalks along Kirby per the Inter-Local agreement with the City of Houston.
* Continue monitoring and weekly reporting of the City of Houston's Kirby Drive
infrastructure reconstruction projects to minimize disruptive impact on West U.
* Continue construction of College Avenue and Bellaire Boulevard transportation and
drainage feature improvements.
* Implement a storm water pollution prevention program for residential construction sites..
* Complete proposed Urban Forester code amendments and present to City Council in
ordinance form.
PUBLIC WORKS DEPARTMENT BUDGET HIGHLIGHTS
* Authorized full-time employees - 19 (2008 authorized full-time employees - 19)
40 * Total budget - $2,262,380 (2008 total budget - $2,064,360)
23
PUBLIC WORKS DEPARTMENT
Account 2005 2006 2007 2008
escription Actual Actual Actual Estimate
Administration
Personnel $
242,306
$ 242,747 $
269,756
$ 269,810
$ 300,560
Operating charges
63,740
45,119
125,777
74,920
78,510
Capital
-
-
5,100
-
900
Total
306,046
287,866
400,633
344,730
379,970
Development Services
Personnel
358,048
375,685
444,163
333,040
399,610
Operating charges
35,774
38,173
32,362
26,800
25,700
Capital
19,857
(3,000)
-
-
-
Total
413,679
410,858
476,525
359,840
425,310
General Services-General
Fund
Personnel
322,565
298,928
313,061
393,280
452,810
Operating charges
137,787
162,290
381,249
390,800
417,330
Capital
-
-
34,502
35,000
15,900
Total
460,352
461,218
728,812
819,080
886,040
Operadons•General Fund
Personnel
151,896
166,869
84,120
126,360
147,540
Operating charges
63,312
86,762
48,746
60,650
91,350
Operating charges
-
-
-
-
23,000 •
Total
215,208
253,631
132,866
187,010
261,890
Planning
Personnel
142,458
94,068
130,634
229,470
240,170
Operating charges
43,349
50,314
56,962
61,100
69,000
Capital
1,500
-
-
-
-
T..a..l
I Q' Qn'
t A A 101
1 07 Cnc
' nn C"A
4INl Mn
Total Department $ 1,582,592 $ 1,557,955 $ 1,926,432 $ 2,001,230 $ 2,262,380
C J
24
• PUBLIC WORKS DEPARTMENT
2008 2009 SALARY RANGE
Public Works
Public Works Administration
Asst. City Manager\Public Works I
IV
1
1
96,234
129,915
Office Coordinator
206
1
1
38,576
54,006
Secretary
203
1
1
31,198
43,677
Development Services
Chief Building Official
112
1
1
59,446
83224
Plans Examiner
206
1
-
38,576
54,006
Building Inspector
206
1
2
38,576
54,006
Permit Technician
204
2
2
33,382
46,734
Planning
City Planner
112
1
1
59,446
83,224
Code EnforcementlACO
205
1
1
35,718
50,006
Planning Assistant
204
1
1
33,382
50,006
General Services
General Service Superintendent
112
1
1
59,446
83,224
• Crew Leader
Lead Traffic Technician
205
206
1
1
1
1
35,718
38,576
50,006
54,006
Mechanic
204
1
1
33,382
46,734
Driver/Equipment Operator
203
1
1
31,198
43,677
Traffic Technician
203
1
1
31,198
43,677
Operations
Maintenance Worker III
204
1
1
33,382
46,734
Maintenance Worker I
202
1
1
29,157
40,820
Total Public Works
19
19
0
25
PUBLIC WORKS DEPARTMENT
Actual Actual Actual Budget Estimate Budget
Account Description 2005 2006 2007 2008 2008 2009
Salaries and wages
$ 155,923
$ 166,419
$ 182,168
$ 189,210
$ 185,770
$ 203,110
Overtime
3,519
1277
380
1,000
730
2,280
Longevity
899
868
848
1,030
530
1,310
Auto allowance
3,615
3,301
4,050
5,400
6,720
6,860
Part-time/temporary
6,200
-
108
1,400
-
-
Retirement contribution
25,646
27,637
31,053
33,660
33,040
38,440
Social security cont.
11,883
12,749
13,508
15,110
14,650
16,340
Health care benefits
20,066
20,386
30,700
27200
23,270
23,650
Workers' compensation
4253
2,093
608
670
490
670
Other Benefits
2,657
2,262
1,990
3,140
2,110
3,300
Employee relations
7,645
5,755
4,343
5,200
2,500
4,600
Total Personnel
242,306
242,747
269,756
283,020
269,810
300,560
Communications costs
6,817
3,098
304
1,100
1,100
1,200
Community relations
2,148
3,515
2,257
2,200
1,100
1,500
Consultants1
27,860
13,995
32,246
27,500
14,000
20,000
Other contracted svcs
-
-
-
1,000
-
1,000
Professional dues
831
1,171
1,600
1200
1,200
1,
Publications
658
20
-
500
500
5
TechnologyZ
-
-
70,000
29,890
34,520
26,600
Equipment maintenance
1,140
965
768
1,000
800
1,250
Equipment lease/rental
9,544
7,609
7,185
7,700
7,700
7,700
Office supplies
3,890
4,688
3,281
5,000
4,500
5,000
Operating supplies
6,574
7,048
5,252
7,700
6,500
7,700
Travel and training
4278
3,010
2,884
5,000
3,000
4,860
Total Operating Charges
63,749
45,119
125,777
89,790
74,920
78,510
Data processing hardware 5,100 900
Total Capital 5,100 900
Administration Division Tot: $ 306,046 $ 287,866 $ 400,633 $ 372,810 $ 344,730 $ 379,970
1Trafic engineer
2Transferto Technology Fund
•
26
PUBLIC WORKS DEPARTMENT
Actual
Actual
Actual
Budget
Estimate
Budget
Account Description
2005
2006
2007
2008
2008
2009
Salaries and wages
$ 235,190
$ 249,899
$ 293,143
$ 245,720
$ 215,520
$ 253,840
Overtime
16,371
26,510
17,776
6,900
5,960
8,970
Longevity
1,537
1,630
1,878
1,910
1,840
2,180
Allowances
-
-
400
600
100
600
Part-time/temporary
11,875
-
-
_
_
_
Retirement contribution
38,951
41,934
52,548
43,470
37,440
47,700
Social security cont.
18,711
19,587
23,499
19,520
16,440
20,270
Health care benefits
27,765
25,432
48,111
51,060
45,390
54,540
Workers' compensation
2,113
1,882
2,177
1,400
22W
1,440
Other Benefits
5,535
8,811
4,631
5,040
8,090
10,070
Total Personnel
358,048
375,685
444,163
375,620
333,040
399,610
Communications costs
3,374
2,678
1,785
2,500
2,000
1,000
Community relations
335
626
917
1,000
900
1,000
Other contracted Svcs
-
-
_
Professional dues
1,370
1,715
1,318
1,500
800
800
Publications
958
1,091
522
-
_
300
Equipment replacement
8,628
10,730
13,000
6,400
6,400
6
400
•
Equipment maintenance
733
344
1,759
2,000
1,700
,
1,500
Vehicle maintenance
-
-
_
_
Office supplies
2,486
2,869
3,250
21000
2,000
1,500
Operating supplies
7,060
5,933
5,685
8,000
6,000
6,500
Fuel
4,355
4,950
36
-
-
Travel and training
6,475
7237
4,090
7,000
7 000
6,500
Total Operating Charges
35,774
38,173
32,362
30,400
26,800
25,700
Data processing hardware
3,497
-
_
-
_
_
Other Equipment
16,360
(3,000)
Total Capital
19,857
(3 000)
-
-
_
_
Building Division Total
$ 413,679
$ 410,858
$ 476,525
$ 406,020
$ 359,840
$ 425,310
C ~
27
PUBLIC WORKS DEPARTMENT
•
Actual Actual Actual Budget Estimate Budget
Account Description 2005 2006 2007 2008 2008 2009
Salaries and wages
$ 80,158
$ 81,990
$ 26,504
$ 62,730
$ 61,920
$ 70,440
On call
-
2,325
300
480
970
480
Overtime
20,259
28,589
6,458
7,850
15260
12,870
Longevity
653
830
-
140
60
190
Part-time/temporary
1,352
-
25,493
7,500
8,190
7,500
Retirement contribution
15,794
18,235
5,529
12,130
13,340
15,120
Social security cont.
7,485
8,419
2,403
5,450
5,900
7,000
Health care benefits
19,849
21,015
15,117
29,420
16,910
28,150
Workers' compensation
4,109
3,409
1,001
2,280
2,000
2,690
Other benefits
2,237
1,830
525
1,950
1,810
2,600
Employee relations
-
227
790
-
-
500
Total Personnel
151,896
166,869
84,120
129,930
126,360
147,540
Communications costs
-
-
-
-
-
1,000
Community relations
1,275
3,011
684
2,000
500
1,000
Other contracted services
-
10,246
5,247
10,000
5,000
5,00
Publications
-
-
-
300
300
*
25
Equipment replacement
8,508
8,510
8,510
14,400
14,400
14,400
Equipment maintenance
4,161
7,605
3237
12,000
7,000
6,000
Vehicle maintenance
-
-
-
-
-
-
Drainage maintenance
28,303
22,937
14,291
20,000
15,000
30,000
Street maintenance
14,372
27,251
13,991
20,000
15,000
30,000
Traffic control
-
393
-
-
-
Office supplies
430
825
85
200
150
200
Operating supplies
4,445
2,694
2,536
3,000
3,000
3,000
Fuel
1,668
3,078
-
-
-
-
Travel and training
150
212
165
500
300
500
Utilities
-
-
-
-
-
-
Total Operating Charges
63,312
86,762
48,746
82,400
60,650
91,350
Other equipment'
-
-
-
-
-
23,000
Total Capital
23,000
Operations Division Total $ 215,208 $ 253,631 $ 132,866 $ 212,330 $ 187,010 $ 261,890
t Breaker far excavator
•
28
PUBLIC WORKS DEPARTMENT
•
Actual
Actual
Actual
Budget
Estimate
Budget
Account Description
2005
2006
2007
2008
2008
2009
Salaries and wages
$ 217,900
$ 205,071
$ 201,916
$ 251,920
$ 251,300
$ 278,240
Overtime
8,352
3,409
5,759
4,080
11,100
7,090
Longevity
2,515
2,773
1,698
1,980
2,620
2,110
Allowances
-
-
400
600
3,110
2,060
Part-time/temporary
-
-
-
-
-
-
Retirement contribution
35,747
33,927
34,895
44,520
44,320
52,110
Social security cont.
17,074
15,610
15,520
19,900
19,290
22,150
Health care benefits
31,925
28,716
45,110
59,250
51,850
70,460
Workers' compensation
6,875
4,925
4,667
5,260
4,260
9,990
Other benefits
2,177
3,780
3,096
5,940
5,430
7,800
Employee relations
717
-
-
-
800
Total Personnel
322,565
298,928
313,061
393,450
393,280
452,810
Communications costs
1,389
1,520
2,699
2,400
2,000
1,500
Community relations
-
-
1,079
1,400
1,000
1,000
Other contracted svcs
17,657
15,191
11,037
50,000
10,000
40,000
Publications
390
1,010
1,109
3,000
1,200
2,300
• Equipment replacement
5,988
6,000
6,000
47,400
47,400
47,400
TechnologyZ
-
-
102,210
-
-
-
Equipment maintenance
6,893
5,571
6,538
10,000
7,500
10,000
Vehicle maintenance
68,354
73,320
71,291
80,000
65,000
80,000
Traffic control
12,013
35,999
31,174
17,000
25,000
17,000
Equipment lease/rent
1,441
-
307
-
-
-
Office supplies
399
254
631
500
-
500
Operating supplies
4,718
6,685
5,699
7,100
7,100
8,000
Fueh
11,830
12,946
136,990
150,000
220,000
205,400
Travel and training
2,311
3,794
4,485
4,000
4,600
4,230
Utilities
4,404
-
-
-
-
-
Total Operating Charges
137,787
162,290
381,249
372,800
390,800
417,330
Other equipment 34,502 - - 14,000
Data processing equipmei - 4,500 35,000 1,900
Total Capital 34,502 4,500 35,000 15,900
General Services
Division Total $ 460,352 $ 461,218 $ 728,812 $ 770,750 $ 819,080 $ 886,040
• 1 All fuel budgets transferred and consolidated to this line
2Transfer to Technology Fund
3Deleted one position
.9
PUBLIC WORKS DEPARTMENT
Actual
Actual
Actual
Budget
Estimate
Budget
Account Description
2005
2006
2007
2008
2008
2009
Salaries and wages
$ 100,674
$ 66,896
$ 88,506
$ 159,030
$ 158,970
$ 163,940
Overtime
2,194
2,280
3,006
3,000
2,810
4,450
Longevity
1,007
513
440
980
990
1,190
Allowances
-
400
600
600
610
Retirement contribution
16,284
11,183
15,358
28210
27,540
30,630
Social security cont.
7284
5,169
6,913
12,710
12,180
12,980
Health care benefits
12,665
6,432
14,703
22,340
23,150
21,140
Workers' compensation
319
163
231
1,110
300
1,110
Other Benefits
2,031
1,432
1,077
3,120
2,930
4,120
Total Personnel
142,458
94,068
130,634
231,100
229,470
240,170
Communications costs 634 169 1,769 5,100 3,500 2,500
Community relations 4,942 5,521 6,807 2,000 1,500 1,500
Other contracted svcs1
26,017
39,018
40,995
42,000
42,000
45,000
Professional dues
576
474
621
2,100
1,000
1,000
Publications
632
93
441
1,500
500
1,000
Equipment replacement
948
960
960
5,800
5,800
5,800
Equipment maintenance
-
-
_
_
_
_
Office supplies
2220
1288
2,331
3,000
2,500
2,00010
Operating supplies
2,614
1,468
1,288
2,850
1,800
3,000
Fuel
-
-
Travel and training
4,766
1,323
1,750
7,000
2,500
7,200
Total Operating Charge
43,349
50,314
56,962
71,350
61,100
69,000
Data processing hardw: 1,500
Other Equipment - _
Total Capital 1,500
Planning Division Tota $ 187,307 $ 144,382 $ 187,596 $ 302,450 $ 290,570 $309,170
1 Urban forester.
•
30
PARKS AND RECREATION DEPARTMENT
• The Parks and Recreation Department is responsible for planning, implementing and evaluating
a variety of recreational and leisure activities for all ages. The Department also oversees
maintenance and janitorial service for other City facilities and Departments.
PARKS AND RECREATION DEPARTMENT MISSION
To provide City residents of all ages and varied interests quality leisure programs and activities
in safe, well-maintained parks and recreation facilities.
PARKS AND RECREATION DEPARTMENT DIVISIONS
Community Building - Provides management and leadership for all of the Department's
Divisions and funds the programs located at the City's Community Building. (2009
Budget - $733,340)
Senior Services - Provides leisure and social services for older citizens of West University Place.
(2009 Budget - $207,370)
Recreation Center - Cost center for the operation of the pool, gymnasium and recreation
facilities at the City's Recreation Center. (2009 Budget - $139,420)
Facility Management - Maintains the City's buildings and landscaping. (2009 Budget -
$607,920)
Colonial Park - Accounts for the operation of the pool and recreation facilities at Colonial Park.
(2009 Budget - $332,500)
•
PARKS AND RECREATION DEPARTMENT 2009 GOALS
* Develop plans and schedules to either redevelop or renovate the Recreation Center and
Colonial Park depending on election results.
* Redevelop Huffington Park playground and construct a picnic pavilion at Judson Park.
* Develop and initiate "Operation Sparkle" - a comprehensive park and playground
maintenance program.
* Plan and implement a municipal facilities lighting and HVAC maintenance program.
PARKS AND RECREATION DEPARTMENT BUDGET HIGHLIGHTS
* Authorized full-time employees - 10 (2008 authorized full-time employees - t0)
* Total budget - $2,020,550.(2008 total budget - $1,906,780)
31
PARKS AND RECREATION DEPARTMENT
2005 2006 2007
Actual Actual Actual
Community Bldg.
Personnel $ 273,874 $ 263,894 $ 313,671
2008 2009
Estimate Budgie
361,820 $ 408,460
Operating charges
174,741
177,250
201,945
316,070
324,880
Capital
-
1,326
-
-
-
Total
448,615
442,470
515,616
677,890
733,340
Senior Services
Personnel
117,036
122,963
130,534
132,340
156,180
Operating charges
24,307
38,451
48,495
47,840
51,190
Capital
7,632
-
-
1,500
-
Total
148,975
161,414
179,029
181,680
207,370
Recreation Center
Personnel
24,476
35,700
28,926
32,250
37,970
Operating charges
45,935
42,136
70,159
73,200
101,450
Capital
-
-
-
-
-
Total
70,411
77,836
99,085
105,450
139,420
Facility Management
Personnel
119,819
132,195
173,416
162,120
210,140
Operating charges
303,478
370,411
395,575
373,550
397,780
Capital
-
-
-
-
-
Total
423,297
502,606
568,991
535,670
607,920
Colonial Park
Personnel
206,233
227,581
229,727
266,120
251,890
Operating charges
69,450
52,034
57,465
67,650
75,610
Capital
2,336
3,785
13,825
5,000
5,000
Total
278,019
283,400
301,017
338,770
332,500
Total Department $ 1,369,317 $ 1,467,726 $ 1,663,738 $ 1,839,460 $ 2,020,550
32
•
•
2007 2008 SALARY RANGE
JDGETBUDGET MINIMUM MAXI?
Parks and Recreation
Parks and Recreation
Parks and Recreation Director
III
1
1
87,485
118,105
Administrative Manager
III
1
1
51,692
72,369
Friends of West U Parks Director
NC
1
1
33,807
45,462
Recreation Specialist
109
1
1
39,807
54,721
Senior Services
Senior Services Manager
III
1
1
51,692
72,389
Recreation Specialist
205
1
1
35,718
50,006
Facility Maintenance
Parks and Facility Maint. Manager
111
1
1
51,692
72,389
Crew Leader
205
1
1
35,718
50,006
Parks Technician
201
1
1
27,249
38,149
Colonial Park
Recreation Manager
] l l
1
1
51,692
72,389
Total Parks and Recreation Department 10 10
West URec Center
Actual
Actual
Actual
Budget
Estimate
Budget
Account Description
2005
2006
2007
2008
2008
2009
Part-time/temporary
$ 22,385
$ 33,086
$ 26,893
$ 34,290
$ 30,000
$ 34,300
Social security cont.
1,691
2,518
1,955
3,630
2,200
3,630
Workers' compensation
400
94
78
200
50
40
Total Personnel
24,476
35,698
28,926
38,120
32,250
37,970
Communication
152
334
59
200
100
200
Leisure class instructors
22,002
27,702
51,574
40,000
57,000
80,000
Building and grounds
66
-
-
-
-
-
Swimming pool maint
2,618
2,242
5,149
4,000
3,500
5,500
Office supplies
527
474
443
600
600
750
Operating supplies
7,209
6,914
6,930
8,500
7,000
8,500
Treatment chemicals
2,522
5,484
6,004
5,()00
5,000
6,500
Electricity
10,839
-
-
-
-
Total Operating Charges
45,935
43,150
70,159
58,300
73,200
101,450
Recreation Center Division
Total
$ 70,411
$ 78,848
$ 99,085
$ 96,420
$ 105,450
$ 139,420
33
PARKS AND RECREATION DEPARTMENT
Actual
Actual
Actual
Budget
Estimate
Budget
Account Description
2005
2006
2007
2008
2008
2009
Salaries and wages
$ 180,830
$ 162,655
$ 183,203
$ 212,250
$ 230,470
$ 242,530
Overtime
2,980
2,003
2,249
2,170
2,060
2,430
Longevity
741
788
908
940
860
1,350
Auto allowance
3,669
3,600
4,700
6,000
4,750
7,460
Part-time/temporary
10,695
22,836
33,000
34,540
34,100
34,540
Retirement contribution
28,335
27,128
31,876
37,720
32,730
45,680
Social security cont.
14,545
14,108
16,362
19,580
15,910
22,060
Health care benefits
23,139
22,775
37,119
46,850
35,270
44590
Workers' compensation
3,331
582
567
890
610
980
Other benefits
2,620
6,360
2,171
4,080
4,260
5,840
Employee relations
2,989
1,059
1,516
1,000
800
1,000
Total Personnel
273,874
263,894
313,671
366,020
361,820
408,460
Communications costs
18,907
19,503
21,375
23,800
23,800
25,000
Community relations
3,694
4,236
3,319
3,700
2,500
3,700
Tri-Sports
30,002
40,000
40,000
80,000
80,000
80,000
Leisure class instructors
81,274
93,473
90,534
95,000
90,000
96,500
Professional dues
1,321
1,080
1,021
1,620
1,500
1,
Technology'
-
-
16,500
72,100
83,270
83,668
Equipment maintenance
677
6,595
-
-
-
Building and groundsz
20,292
-
-
Equipment lease/rental
5,956
3,626
3,920
4,700
3,500
3,900
Office supplies
2,533
2,180
2,671
2,400
2,000
2,400
Operating supplies
6,519
9,046
10,247
23,800
23,800
23,800
Travel and training
3,566
4,106
5,763
5,000
5,700
4,500
Total Operating Charges
174,741
177,250
201,945
312,120
316,070
324,880
Data processing hardware
-
-
_
_
-
-
Other equipment
1,326
Total Capital
-
1,326
-
-
-
_
Community Building
Division Total
$ 448,615
$ 442,470
$ 515,616
$ 678,140
$ 677,890
$ 733,340
7 Transfer to Technology Fund.
2Transferred to other Parks and Recreation Divisions
•
34
PARKS AND RECREATION DEPARTMENT
Actual
Actual
Actual
Budget
Estimate
Budget
Account Description
2005
2006
2007
2008
2008
2009
Salaries and wages $
82,173 $
80,108
$ 84,108
$ 88,100
$ 82,020
$ 95,950
Overtime
189
371
-
1,070
-
1,050
Longevity
66
135
255
420
230
350
Part-time/temporary
5,798
12,732
13,744
16,380
16,310
16,870
Retirement contribution
11,767
12,788
14,027
15,270
14,240
17,520
Social security cont.
6,737
7,097
7,446
8,110
7,340
8,740
Health care benefits
7,944
7,721
9,062
9,920
9,820
12,140
Workers' compensation
742
609
646
810
430
820
Other benefits
1,620
1,402
1,246
1,980
1,950
2,740
Total Personnel
117,036
122,963
130,534
142,060
132,340
156,180
Communication costs
2,426
3,654
4,778
4,060
4,060
4,600
Community relations
3,557
12,111
13,434
12,900
12,000
13,000
Boards & committees
1,482
1,288
2,114
3,500
3,500
4,000
Leisure class instructors
2,557
7,431
12,025
15,500
15,500
16,000
Professional dues
-
124
246
300
250
300
Equipment replacement
5,988
6,088
12,070
7,000
7,000
7,000
Equipment lease/rental
2,338
377
482
800
800
800
•
Office supplies
1,228
821
865
1,200
1,000
1,200
Operating supplies
1282
1,986
1,461
2,000
2,000
2,560
Fuel
2,644
3,442
-
-
_
_
Travel and training
805
1,129
1,020
1,730
1,730
1,730
Total Operating Charges
24,307
38,451
48,495
48,990
47,840
51,190
Furniture & equipment 7,632 _ 1,500 -
Total Capital 7,632 - - - 1,500 -
Senior Services
Division Total $ 148,975 $ 161,414 $ 179,029 $ 191,050 $ 181,680 $ 207,370
t Consolidated in Public Works General Services
0
35
PARKS AND RECREATION DEPARTMENT
Actual Actual Actual Budget Estimate
Account Description
2005
2006
2007
2008
2008
2009
Salaries and wages
$ 75,908
$ 83,609
$ 108,776
$117,750
$ 103,260
$ 126,990
Overtime
2,592
3,214
4,701
5,230
2,520
2,700
Longevity
650
702
825
1,080
890
1,210
Allowances
-
-
400
600
350
600
Part-time/temporary
2,903
6,025
-
-
-
-
Retire ment contribution
12,089
14,119
19,151
21,080
18,200
23,670
Social security cont.
6,103
7,014
8,697
9,540
8,090
10,060
Health care benefits
14,617
13,317
26,845
22220
23,680
37,830
Workers' compensation
3,354
2,905
3,205
4,090
2,360
4,310
Other benefits
1,603
1,290
816
2,950
2,770
2,770
Total Personnel
119,819
132,195
173,416
184,540
162,120
210,140
Communications costs
909 679
930
960
500 -
Other contracted svcs1
158,624 174,837
171,728
188,620
175,000 193,500
Equipment replacement
2,508 4,815
4,173
6,300
6,300 6,300
Equipment maintenance
- 1,018
611
700
700 700
Vehicle maintenance
-
-
-
- -
Building and grounds maint.2
56,414
47,834
93,605
56,250
56,250
60,000
Office supplies
-
108
118
400
300
Operating supplies
3,712
9,600
2,715
4,950
3,500
4,0
Fuel
222
604
-
-
-
-
Travel and training
41
747
785
1,370
1,000
1,930
Utilities
81,048
130,169
120,910
150,000
130,000
130,000
Total - Operating Charges
303,478
370,411
395,575
409,550
373,550
397,780
Other equipment
-
-
-
-
-
-
Total Capital
-
-
-
-
-
-
Facility Management Total
$423,297
$ 502,606
$ 568,991
$594,090
$ 535,670
$ 607,920
Janitorial, landscaping, and pest control contracts.
2Maintenance and repairs to Buildings.
0
36
>
•
Account Descr' ion
PARKS D RECREATION DE Y MENT 4 " , .
Actual
Actual Actual Budget Estimate Budget
2005 2006 2007 2008 2008 2009
Salaries and wages
$ 83,729
$ 47,725
$ 49,842
$ 50,900
$ 53580
$ 58,100
Overtime
-
114
51
-
-
-
Longevity
409
33
93
180
170
230
Allowances
-
-
400
600
650
610
Part-time/temporary
97,797
148,743
146,891
174,930
174,800
150,000
Retirement contribution
3,611
7,732
8,316
8,810
9,200
10,610
Social security cont.
13,891
15,011
15,061
17,320
17,530
17,880
Health care benefits
1,793
3,861
4,710
4,960
5,410
6,090
Workers' compensation
4,188
3,622
3,722
5,130
3,770
6,170
Other benefits
815
740
641
1,010
1,010
2,200
Total Personnel
206,233
227,581
229,727
263,840
266,120
251,890
Communications costs
389
632
653
1,300
700
800
Leisure class instructors
34,012
23,240
26,725
37,000
30,000
37,000
Professional dues
320
-
340
550
400
550
Equipment maintenance
4,114
2,812
1249
3,040
1,500
3,000
Building and grounds
3,189
2,919
-
-
-
-
Swimming pool maim
9,559
4,911
6,217
6,500
20,000
6,500
• Office supplies
525
907
809
750
150
900
Operating supplies
8,396
6,766
9,784
11,500
2,500
11,500
Treatment chemicals
8,452
8,199
10,193
9,000
9,000
11,210
Travel and training
494
1,648
1,495
3,400
3,400
4,150
Total Operating Charges
69,450
52,034
57,465
73,040
67,650
75,610
Parks and rec equipment'
2,336
3,785
13,825
10,200
5,000
5,000
Total Capital
2,336
3,785
13,825
10,200
5,000
5,000
Colonial Park Division
Total
$ 278,019
$ 283,400
$ 301,017
$ 347,080
$ 338,770
$ 332,500
Aerobic exercise equipment
•
37
51
This Page Intentionally Left Blank
•
•
38
• 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.
171
0
•
0
\J
DEBT SERVICE FUND
The City of West University Place uses debt
financing to fund large capital investments.
Streets, drainage, water and waste water
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.
In 2009, the Debt Service Fund will finance
$6,825,090 of debt service, virtually the
same as 2008.
The most recent Standard and Poor's
Investor Services bond ratings for West
University Place's General Obligation
Bonds were that agency's highest rating,
AAA. Steady growth in assessed values, the
political stability of the community, and the
underlying strength in the Houston Area
economy have kept the City's credit ratings
high despite its significant debt load.
FUTURE ACTIVITY
Funding debt service payments requires an
ad valorem tax rate of 17.3 cents per $100 of
assessed value in 2008, a decrease of 0.7
cents per $100. This marks the seventh
consecutive year that the tax rate dedicated
to debt service has declined, because
assessed value of property in WestU
continues to increase.
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 in 2008 is $3.9
billion, the current debt limit under this
provision is $195 million. As of January 1,
2010 the City will owe a total of $70.2
million to bondholders for all outstanding
bonds. Of this total, the Debt Service Fund,
using property taxes, will provide $57.7
million.
Annual debt service on the current
outstanding bonds will remain at $6.8
million until 2021, when all current
outstanding bonds will be retired. During
the recent period of historically low interest
rates, the City refunded all bonds that were
available for refunding, significantly
reducing interest that the City had to pay.
With most outstanding bonds at interest
rates below the current market, future
refunding seems unlikely.
The 2009 Operating Budget includes issuing
Certificates of Obligation (COs) totaling
$2.3 million to complete transportation
improvements, currently under construction.
Additionally, the voters authorized up to
$2.0 million to fund the purchase of park
land in targeted areas of the City. The debt
service for these bonds will have no impact
on the 2009 Budget.
2008
2009
2009
2009
Outstanding
Retirements
Outstanding
Interest
2003 Certificates of Obligation
$ 9,370,000
$ 170,000
$ 9,200,000
$ 342,798
Fire Truck Financing
294,896
94,515
200,381
11,652
1998 Permanent Imp. and Ref. Bonds
4,000,000
1,000,000
3,000,000
175,023
2000 Permanent Imp. Bonds
1,235,000
555,000
680,000
64,631
2002 Permanent Imp. Bonds
19,000,000
2,010,000
16,990,000
881,810
2002 YMCA Cos
2,755,000
110,000
2,645,000
118,800
2005 Permanent Imp. Bonds
25,000,000
30,000
24,970.000
1.240.856
1$ 61,654,896 $ 3,969,515 $ 57,685,381 $ 2,835,570
39
DEBT SERVICE FUND (continued)
u
2006 2007 2008 2009
Actual Actual Estimated Budget
REVENUES:
Ad valorem taxes
Interest on investments
$ 6,748,355 $ 6,738,071 $ 6,410,900 $ 6,746,800
118,730 102,472 75,000 75,000
TOTAL REVENUES 6,867,085 6,840,543 6,485,900 6,821,800
EXPENDITURES:
Debtservice -principal
3,375,000
3,612,472
3,780,922
3,969,520
Debt service - interest and fiscal fees
3,319,913
3,188,875
3,021,938
2,855,570
TOTAL EXPENDITURES
6,694,913
6,801,347
6,802,860
6,825,090
NET REVENUES
172,172 39,196 (316,960) (3,290)
BEGINNING BALANCE 996,927 1,169,099 1,208,295 891,335
ENDING BALANCE $ 1,169,099 $ 1,208,295 $ 891,335 $ 888,045
•
0
40
• WATER UTILITY FUND
The Water Utility Fund is an enterprise fund and, as business enterprises in the private sector,
meant to be self-supporting. The Water Utility Fund accounts for the revenue, expenditures and
transfers associated with the operation of the water and sanitary sewer systems. User fees
finance the systems and their services.
~J
0
•
E
•
•
WATER AND SEWER UTILITY FUND
The Water and Sewer Utility Fund's (Water
Fund) Budget is similar to the General Fund
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 Water Fund produces
less than half the revenues generated in City's
General Fund. In spite of its smaller revenue
base, the Water Fund's impact in the
community may well exceed the General
Fund's. 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. The City has approximately
$55 million invested in capital assets
associated with the water and sewer utility.
Put another way, the City could operate the
water and sewer utility for ten years on the
cash it has invested in the system's capital
assets.
In order for the Water 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:
2008 Financial Activity. 2008 marked a
return to a more normal pattern in West
University Place. As a result, the sale of
water to consumers soared. Gross revenues
are expected to reach the $5.5 million targeted
in the 2008 Budget.. The dryer summer of
2008 will help return the Water and Sewer to
a strong financial footing.
The State of Texas requires that 80 percent of
the water supplied to West U's customers be
surface water and the City of Houston is the
only source of surface water in the region
The City of Houston added to the Water and
Sewer Utility Fund's financial woes by
announcing a 20 percent increase in the rate it
charges West U for surface water, which took
effect on September 1, 2007. In an effort to
maintain the Water Fund's financial stability,
City Council immediately countered this
increase by increasing Water and Sewer rates
by 10 percent.
Operating expenditures in 2008 are expected
to exceed $3.1 million provided in the 2008
Budget by almost $50,000. Debt service and
administrative costs will add $2.1 million
more. Altogether, Water Fund 2008
expenditures may total $5.4 million.
The 2009 Budget. The 2009 Budget
anticipates total Water and Sewer Utility Fund
revenues of $5.6 million.
All bonds needed to provide funds for the
recently completed infrastructure replacement
program that are to be supported by water and
sewer revenues have been issued. The total
debt service for those bonds will remain
constant at just under $1.3 million until the
final payment on February 1, 2022.
Budgeted total expenditures of $5,433,110
will rise 2.6 percent over the 2008 Budget.
System operations are expected to cost
$4,104,860, including the $660,000 budgeted
to reimburse the General Fund for costs it
incurs on behalf of the Water Fund. The
balance of the total adds $1,268,250 to pay
the debt service (principal, interest and fiscal
agent fees) on outstanding revenue bonds.
41
WATER AND SEWER UTILITY FUND (Continued)
For the Future. The Water and Sewer Utility
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 about 4% a year for the next five
years. While much of the system's delivery
and collection infrastructure is new, some key
components are aging dramatically; Lift
stations, elevated towers and water wells all
will need major overhauls in the foreseeable
future.
A small rate increase in 2009 (less than 1%)
will be needed to keep pace with the City of
Houston's rate increase for treated water.
Future rate increases may be required to fund
capital projects that were not considered part
of the City's recently completed infrastructure
replacement program.
Actual Actual Estimated Budget
REVENUES:
Service Charges $ 4,800,028 $ 4,702,577 $5,465,000 $ 5,565,000
Interest Income 42,314 27,062 20,000 15,000
TOTAL REVENUES 4,842,342 4,729,639 5,485,000 5,580,000
EXPENDITURES:
Operations
2,737,998
2,882,001
3,161,170
3,504,860
Administration
645,000
660,000
660,000
660,000
Debt Service
1,272,295
1,260,114
1,268,820
1,268,250
Transfer to Capital Reserve - - 250,000
TOTAL EXPENDITURES 4,655,293 4,802,115 5,339,990 5,433,110
NET REVENUES (EXPENDITURES)
187,049
(72,476)
145,010
146,890
BEGINNING BALANCE
1,616,931
1,803,980
1,731,504
1,876,514
ENDING BALANCE
$ 1,803,980
$ 1,731,504
$ 1,876,514
$ 2,023,404
~J
•
•
42
2006 2007 2008 2009
• PUBLIC WORKS DEPARTMENT (WATER FUND)
The Public Works Department responsibilities include operating West University Place's water
and sewer systems.
PUBLIC WORKS DEPARTMENT MISSION (WATER FUND)
To meet the City's demand for potable water and to dispose of wastewater in compliance with
state and federal regulations and environmental considerations.
PUBLIC WORKS DEPARTMENT DIVISIONS (WATER FUND)
Operations - Operates and maintains the City's water and sewer systems. (2009 Budget -
$3,504,860 - 2008 Budget $3,112,590)
PUBLIC WORKS DEPARTMENT (WATER FUND) 2009 GOALS
Implement a comprehensive preventative maintenance program for Water and Sewer
Facilities.
* Rehabilitate and repaint the Wakeforest elevated water storage tank.
• * Replace one Belt Press at Wastewater Treatment Plant.
PUBLIC WORKS DEPARTMENT (WATER FUND) BUDGET
HIGHLIGHTS
* Authorized full-time employees - 12 (2008 authorized full-time employees - 12)
* Total budget - $3,504,860 (2008 total budget - $3,112,590)
* Purchase of surface water from the City of Houston - $1,340,000 (2008 Budget - $1,250,000)
0
43
PUBLIC WORKS DEPARTMENT (WATER FUND) •
Account 2005 2006 2007 2008 2009
escription Actual Actual Actual Estimate Bud¢c
Operations-Water Utility Fund
Personnel 855,116 828,155 853,223 824,080 991,820
Operating charges 1,898,435 1,846,662 1,991,627 2,337,090 2,430,540
Capital 27,113 42,551 10,093 - 82,500
Total Department $ 2,780,664 $ 2,717,368 $ 2,854,943 $ 3,161,170 $3,504,860
BUDGETBUDGET
SALARY RANGE
(POSITION
GRADE
2008
2009
MINIMUM
MAXIMUM
Water Fund
Operations Superintendent
112
1
1
59,446
83,224
Contract Administrator
110
1
1
44,950
62,929
Field Service Supervisor
207
1
1
42,433
59,407
Plant Supervisor
207
1
1
42,433
59,407
Maintenance Worker II
203
1
1
31,198
43,677
Maintenance WorkerI
202
1
1
29,157
40,82010
Driver/Equipment Operator
203
1
1
31,198
43,677
Crew Leader
205
3
3
35,718
50,006
Plant Operator
204
2
2
33,382
46,734
Total Water Fund
12
12
•
44
PUBLIC WORKS DEPARTMENT (WATER FUND)
Actual
Actual
Budget
Estimate
Budget
Account Description
2006
2007
2008
2008
2009
Salaries and wages
$ 405,418
$ 446,960
$ 457,640
419,760
532,810
Allowances
-
-
-
2,240
2,060
On-call
14,055
16,080
16,500
17,070
16,500
Overtime
58,514
66,871
71,400
70,530
79,280
Longevity
4,854
4,425
5,100
4,590
6,170
Part-time/temporary
87,951
30,793
30,000
51,620
5,000
Retirement contribution
77,287
88,808
98,090
90,840
108,510
Social security cont.
35,443
39,340
44,040
39,050
48,720
Health care benefits
108,968
139,524
127,880
106,230
158,210
Workers' compensation
10,281
12,140
16,830
8,010
18,720
Other benefits
22,080
7,066
12,010
12,940
13,340
Employee relations
3,304
1,216
2,000
1,200
2,500
Total Personnel
828,155
853,223
881,490
824,080
991,820
Communications costs
14,705
8,196
11,800
9,000
13,300
Community relations
16,960
15,589
15,900
15,900
18,500
Surface water contract
933,224
1,132,806
1,250,000
1,400,000
1,340,000
Sludge removal
73,069
54,027
83,600
60,000
90,000
Other contracted svcs
75,556
69,227
60,000
60,000
54,100
Professional dues
• Equipment Replacement
988
65,800
1,473
65,800
1,500
60,900
1,500
60,900
1,500
60,900
Technology
45,000
128,400
148,290
114,340
Equipment maintenance
34,281
26,481
40,000
30,000
45,000
Vehicle maintenance
78
-
-
_
_
Building and grounds
14,217
10,257
12,500
10,000
12,500
Water system maint.
71,171
56,816
60,000
60,000
65,000
Sewer system maint.
103,047
70,939
60,000
60,000
100,500
Office supplies
3,226
892
4,000
3,000
3,000
Operating supplies
27,553
27,108
28,000
28,000
29,750
Fuel
13,919
I
-
-
_
Treatment chemicals
43,209
35,160
44,000
40,000
57,400
Travel and training
19,646
21,888
20,500
20,500
24,750
Electricity
336,013
349,967
350,000
330,000
400,000
Total Operating Charges
1,846,662
1,991,627
2,231,100
2,337,090
2,430,540
Data processing equipment
25,697
10,093
-
-
30,000
Otherequiprnent
37,484
27,058
-
-
52,500
Total Capital
63,181
37,151
-
-
82,500
Operations Division Total
$ 2,737,998
$ 2,882,001
$ 3,112,590
3,161,170
3,504,860
u
45
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•
0
46
SOLID WASTE FUND
The Solid Waste Fund is an enterprise fund and, as business enterprises in the private sector,
• 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.
•
C_~
•
•
0
0
~J
•
SOLID WASTE FUND
Financial Activity in 2008. For the year
ending December 31, 2008, the Solid Waste
Fund is expected to have billed about
$940,000 for solid waste services. In
addition to fees for solid waste collection,
the Fund is expected to realize another
$500,000 from the sale of recyclable
materials. Revenue from the sale of
recyclable materials increased dramatically
in 2007 because a new source of demand
emerged. In 2008 the sales of recyclable
materials has remained strong. The demand
for recyclable material fluctuates widely and
typically supply rises very quickly to meet
demands to drive the revenues down.
dumping fees. For 2009 our disposal costs
are expected to increase 5.8 percent to
$271,000, because of higher costs. Other
costs are more difficult to quantify.
Administration, risk management, and
equipment depreciation are examples of
indirect costs associated with providing
solid waste services. The Solid Waste Fund
reimbursed the General Fund $280,000 for
these indirect costs, bringing estimated 2008
total costs of service to $1,253,740.
The 2009 Budget. Solid Waste Fund
revenues in 2009 are expected to be very
similar to those in estimated for 2008. No
fee increases are proposed.
The direct cost of providing solid waste
services in 2008 is expected to be
$1,253,740, up $54,756 over the 2007 cost
due to increased equipment replacement
charges and increased disposal costs.
Direct costs include personnel, capital
equipment, supplies and services directly
related to the solid waste collection and
disposal service. Of these, the largest single
cost is the fee for disposal of solid waste.
Disposal fees have been stable since 1998
due to a combination of factors, including
recycling and relatively modest increases in
Expenditures are expected to total
$1,656,730, including the payment of
$280,000 to the General Fund and $257,500
set aside for improvements at the Recycling
Center.
For the Future. The cost of collecting and
disposing of solid waste is expected to
increase over next several years due to
higher fuel and personnel costs. Those
increases coupled with fluctuating demand
for recyclable materials could well result in
future fee increases.
2006
2007
2008
2009
Actual
Actual
Estimated
Budget
REVENUES:
Solid Waste Collection
944,897
930,705
940,000
940,000
Sales of Recyclables
134,850
362,559
500,000
420,000
Interest
30,304
12,111
30,000
30,000
Transfers from other funds
-
_
_
_
TOTAL REVENUES
1,110,051
1,305,375
1,470,000
1,390,000
EXPENDITURES:
Operations
1,028,695
918,984
973,740
1,376,730
Administration
225,000
280,000
280,000
280,000
TOTAL EXPENDITURES
1,253,695
1,198,984
1,253,740
1,656,730
NET REVENUES (EXPENDITURES)
(143,644)
106,391
216,260
(266,730)
BEGINNING BALANCE
383,231
239,587
345,978
562,238
ENDING BALANCE
$ 239,587
$ 345,978
$ 562,238
$ 295,508
47
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0
48
• PUBLIC WORKS DEPARTMENT (SOLID WASTE FUND)
The Public Works Department responsibilities include collecting and recycling or disposing of
solid waste in West University Place.
PUBLIC WORKS DEPARTMENT MISSION (SOLID WASTE FUND)
To provide a solid waste collection and disposal service that is effective, efficient and
environmentally responsible.
PUBLIC WORKS DEPARTMENT DIVISIONS (SOLID WASTE FUND)
General Services - Collects and recycles or disposes of solid waste. (2009 Budget - $1,656,730)
PUBLIC WORKS DEPARTMENT 2009 GOALS (SOLID WASTE FUND)
Complete major renovations at Recycle Express.
PUBLIC WORKS DEPARTMENT BUDGET HIGHLIGHTS (SOLID
• WASTE FUND)
Authorized full-time employees - 7 (2008 authorized full-time employees - 7)
* Total budget - $1,656,730 (2008 total budget - $1,304,350)
Fees for disposal of solid waste -$271,000 (2008 budget - $256,000)
* Payment to the General Fund - $280,000 (2008 budget - $280,000)
49
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•
0
50
0
PUBLIC WORKS DEPARTMENT (SOLID WASTE FUND)
Account 2005 2006 2007 2008 2009
Description Actual Actual Actual Estimated Budget
General Services Solid Waste Fund
Personnel
$ 483,662 $
507,977
$ 554,368
$ 602,060
$ 686,860
Operating charges
365,345
320,175
354,271
371,680
432,370
Capital
-
15,046
200,543
-
257,500
Admin charge
200,000
225,000
225,000
280,000
280,000
Total Department
$ 1,049,007 $
1,068,198
$ 1,334,182
$ 1,253,740
$ 1,656,730
2008 2009 SALARY RANGE
•
0
lt"N1110N GRADE BUDGETBUDGET MINIMUM MAXIMUM
Solid Waste Fund
Crew Chief 206 1 1 38,576 38,576
Driver-Solid Waste 203 6 6 31,198 43,677
Total Solid Waste Fund 7 7
51
PUBLIC WORKS DEPARTMENT (SOLID WASTE FUND) •
CITY OF WEST UNIVERSITY PLACE
Account Description
Actual
2005
Actual
2006
Actual
2007
Budget
2008
Estimate
2008
Budget
2009
Salaries and wages
$ 192,010
$ 219,605
$ 228,373
$ 241,600
$ 248,160
$ 280,490
Overtime
22,992
10,185
12,849
14,390
25,190
16,860
Longevity
3,787
3,895
3,708
4,250
3,970
3,800
Part-time/temporary labor
149,129
142,200
163,342
172,780
177,040
195,000
Retirement contribution
34,110
38,563
40,899
44,350
45,650
51,310
Social security
15,940
16,961
18,031
19,910
20,230
23,040
Health care benefits
48,059
62,509
71,367
74,080
67,430
92,230
Worker compensation
12,400
11,667
11,809
12,680
9,660
17,770
Other benefits
5,235
2,392
3,990
4,360
4,730
6,360
Total Personnel
483,662
507,977
554,368
588,400
602,060
686,860
Communications costs
826
1,298
11,779
1,600
1,000
1,950
Community relations
1,628
672
532
11,800
1,000
15,900
Landfill tipping fees
190,560
186,082
235,000
256,000
235,000
271,000
Other contracted Svcs
5,809
6,707
5,686
7,200
6,700
13,000
Technob '
gY
Equipment replacement
_
107,268
0,000
5,000
60,000
5,350
88,800
6,180
88,800
4,770
g
88,
Equipment maintenance
7,288
10,650
24,951
10,000
20,000
15,
Vehicle maintenance
267
75
119
-
-
Operating supplies
7,392
9,049
8,858
11,300
10,000
18,650
Fuef
42,817
43,418
-
_
-
-
Travel and training
507
344
211
2,400
1,200
2,400
Electricity
983
1,872
2,135
3,000
1,800
-
Total Operating Charges
365,345
320,167
354,271
397,450
371,680
432,370
Capital and equipment
15,046
200,543
10,345
38,500
-
257,500
Total Capital
15,046
200,543
10,345
38,500
-
257,500
Administrative charge
225,000
225,000
280,000
280,000
280,000
280,000
General Services Division $ 1,089,053 $1,253,687 $ 1,198,984 $1,304,350 $ 1,253,740 $1,656,730
'Transfer to Technology Fund
2A11 fuel budgets transferred and consolidated into Public Works General Services Division in the General Fund
•
52
CAPITAL PROJECT 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 $25,000), relatively long operational life of each asset and
their impact on a department's operating budget. These funds are usually created to
account for a single project or a related group of projects and are closed when the projects
are completed. West University Place has 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
of surplus General Fund balances, contributions, grants, and issuing debt.
INFRASTRUCTURE REPLACEMENT FUND
The Infrastructure Replacement Fund accounts for the major capital projects undertaken
to replace the City's streets, drainage, water distribution system and wastewater
collection system.
SIDEWALK CONSTRUCTION FUND
• The Sidewalk Construction Fund accounts for projects to rehabilitate, replace, or
construct the City's sidewalks.
TRANSPORTATION IMPROVEMENT FUND
The Transportation Improvement Fund accounts for a major capital project to reconstruct
a portion of Bellaire Boulevard including the bridge over Poor Farm Ditch.
STREETLIGHT IMPROVEMENT FUND
The Streetlight Improvement Fund accounts for a project to replace the City's streetlights
with improved lighting fixtures.
CAPITAL RESERVE FUND
The Capital Reserve Fund accounts for funds set aside by the City Council to help
finance for future capital projects.
WATER AND SEWER CAPITAL RESERVE FUND
The Water and Sewer Capital Reserve Fund accounts for funds set aside by the City
is Council to be used for Capital Projects related to the Water and Sewer Utility.
•
0
•
•
•
CAPITAL PROJECT FUND
The City's Capital Project Fund's (CPF)
2008 Budget estimated revenues of
$2,515,000, including a $500,000 transfer
from the Capital Reserve Fund, and
$2,000,000 from issuing debt to finance the
acquisition of park property. The CPF began
2008 with $43,929 on hand.
Expenditures in 2008 include $50,000 for
emergency power generators, $50,000 for
records retention software and hardware,
and $85,000 for renovation of City Hall. In
total, 2008 expenditures are expected to be
$325,370 and leave a Capital Project Fund
Balance of $8,559.
2009 Appropriations.
Appropriations for 2008 include continued
funding for a project already in progress in
the current 2008 fiscal year and provide
funding for the acquisition of park land,
should opportunity arise.
Project Continued from 2008.
Emergency Power Generators
The City's emergency power generator is
inadequate. This project will purchase and
install power generators to supply electricity
to the EOC and to critical utilities.
2006 2007 2008 2009
Actual Actual Estimate Budget
REVENUES:
Financing Contract (Debt) $ 473,285 $ -
Certificates of Obligation
Friends of West U Parks Fund 23,852 100,000
Other 150,000 420,000
Transfer from Capital Reserve - -
Transfer from General Fund 264,000
280,000
2,000,000
475,000
Interest 15,091 7,135 10,000 -
TOTAL REVENUES 662,228 791,135 290,000 2,475,000
EXPENDITURES: 205,056 1,316,774 325,370 2,475,000
BEGINNING BALANCE $ 112,396 $ 569,568 $ 43,929 $ 8,559
ENDING BALANCE $ 569,568 $ 43,929 $ 8,559 $ 8,559
53
CAPITAL PROJECT FUND (Continued)
Estimated
Total Project
Cost
Expenditures
Through
2006
2007
Actual
•
2008 2009
Estimated Budget
Active Projects
Rice Pocket Park/Courtyard
$ 444,850
$ 25,063
$ 383,463
$ 37,500 $ -
Acquistion of Park Property
2,000,000
-
413,807
6,870 2,000,000
Fire Truck`
483,333
-
483,333
- -
EOC/Pubfic Safety (pre-design)
26,500
9,895
17,000
-
Document Imaging
50,000
-
-
50,000
Masterplan Update
47,171
19,171
28,000
New Projects
Consolidate Computer Servers - - - 68,000 -
Renovation of City Hall 85,000 - - 85,000
Emergency Power Generation 500,000 - - 50,000 450,000
Contingencies 25,000 - - - 25,000
Total Project Costs $ 3,925,000 $ 34,958 $ 1,316,774 $ 325,370 $ 2,475,000
Completed projects
CJ
•
54
•
INFRASTRUCTURE REPLACEMENT FUND
2006
2007
2008 2009
Actual
Actual
Estimated Budget
REVENUES
Transfer from METRO Fund
$ -
$ -
$ - $
Interest earned
165,039
34,936
500
BondProceeds
-
-
-
Other
1,173,668
12,565
-
TOTAL REVENUES
1,338,707
47,501
500
EXPENDITURES
Infrastructure Projects 3,336,197 890,010 -
Arbitrage Rebate Calculations - - 2,750 47,250
Arbitrage Rebate - - -
Contingency - -
Transfer to Sidewalk Fund 111,328
Transfer to METRO Fund 667,783 - - -
TOTAL EXPENDITURES 4,003,980 1,001,338 2,750 47,250
BEGINNING BALANCE $ 3,669,110 $ 1,003,837 $ 50,000 $ 47,750
•
ENDING BALANCE $ 1,003,837 $ 50,000 $ 47,750 $ 500
55
The Infrastructure Replacement Program is against completing all arbitrage rebate reporting
complete. During 2007, almost all funds to the Federal Government. Arbitrage arises
remaining in the Infrastructure Replacement when the City earns more interest by investing
Fund were consolidated into the Sidewalk borrowed funds than it pays on the borrowed
Replacement Fund. The Fund reserved $50,000 funds.
SIDEWALK CONSTRUCTION FUND
During 2008, the Sidewalk Construction
Fund is expected to spend $365,375,
completely exhausting funds allocated to
sidewalk reconstruction and substantially
completing all projects approved by Council
under the Master Sidewalk Program. In
2009 the sidewalk on Kirby Drive will be
completed using funds furnished by the City
of Houston and the Fund will be closed.
.yy.:~V.S. ' Irr ~2M1Y-~~h~'}•h'i 4'U 3 '~~!«rv # ~v t~;<~I{. .4..~/~/y~
GWV 200 2008 2009
Actual Actual Estimate Budg(
•
REVENUES
Transfer from Infrastructure Fund $ 52,682 $ 111,328 $ $
Contribution from City of Houston - - 176,000
Transfer from METRO Fund - 663,000 259,000 -
Grants from METRO 490,356 - - -
Interest earned on investments 110,859 25,213 11,000 4,000
TOTAL REVENUES 653,897 799,541 270,000 180,000
EXPENDITURES
Sidewalk Construction 3,173,697 1,245,641 365,375 180,000
TOTAL EXPENDITURES 3,173,697 1,245,641 365,375 180,000
BEGINNINGBALANCE 3,061,275 541,475 95,375 -
ENDING BALANCE $ 541,475 $ 95,375 $ - $
•
•
56
TRANSPORTATION IMPROVEMENT FUND
• During 2006, preliminary engineering for
transportation improvements which included
re-constructing the Bellaire Boulevard
bridge over Poor Farm Ditch was initiated.
In 2007, Council approved transferring
$1,850,000 from the General Fund and
authorized reimbursement of that amount
from the proceeds of a future Bond issue.
A METRO grant of $4,333,000 was
completely funded in 2008 and Harris
County approved a grant of $1,450,000
allowing the $1,850,000 advanced from the
REVENUES
METRO Grant
Transfer from General Fund
Grant from Harris County
• Debt
Interest earned
General Fund to be transferred to the Capital
Reserve Fund.
In 2009 the reconstruction project will be
completed, but the City will likely be
required to fund drainage retention on
Bray's Bayou before the Harris County
Drainage District will allow the increased
outflow from Poor Farm Ditch. In
anticipation of this, a $1.5 million budget is
provided with a funding source identified as
bonded debt.
2006 2007
2008
2009
Actual Actual
Estimate
Budget
$ $ 488,500
$ 3,841,500
$
1,850,000
-
-
1,450,000
-
2,300,000
4,500
3
TOTAL REVENUES 2,338,500 5,296,000 2,300,003
EXPENDITURES
Transportation improvements 97,023 141,890 4,848,630 1,500,000
Drainage mitigation/retention - - - 1,500,000
Transfer to Capital Reserve - - 1,850,000 1,500
TOTAL EXPENDITURES 97,023 141,890 6,698,630 3,001,500
BEGINNING BALANCE 4,540 (92,483) 2,104,127 701,497
ENDING BALANCE $ (92,483) $2,104,127 $ 701,497 $ -
L J
57
STREETLIGHT IMPROVEMENT FUND
Created in 2007 Budget, the Streetlight
Improvement Fund accounts for funds set
aside to improve and replace streetlights in
the City. The first phase of the project is
expected to cost $800,000. Funding for
Phase 1 was provided by transferring
$211,000 from General Fund reserves and
allocating $589,000 from the METRO Grant
REVENUES
Fund.
The second phase is targeted to cost
$1,200,000, $941,000 of which will be
provided by a transfer of funds reserved for
Capital Projects and the balance ($259,000)
will be funded by the 2009 METRO grant.
2006 2007 2008
Actual Actual Estimate
METRO Grant Fund
Transfer from Capital Reserve
Transfer from General Fund
Interest earned
$ $589,000 $
211,000
26
941,000
2009
Budget
$ 259,000
~J
TOTAL REVENUES - 800,026 941,000 259,000
EXPENDITURES
Streelight Improvements - 800,000 1,200,000 -
TOTAL EXPENDITURES - 800,000 1,200,000
BEGINNING BALANCE - 800,026 941,026
ENDING BALANCE $ $ 800,026 $ 941,026 $ 26
•
58
•
•
•
CAPITAL RESERVE FUND
The Capital Reserve Fund accounts for
funds set aside by Council to be used for
Capital Projects. The City targets operating
and emergency reserves in its operating
funds and transfers any surplus to the
Capital Reserve Fund.
In 2008 the initial transfer from the General
Fund is expected to provide $1,850,000. Of
this, $941,000 was appropriated to the
Streetlight Improvement Fund and $280,000
was transferred to the Capital Projects Fund.
In 2009 a transfer of $511,240 is expected
and $475,000 is to be transferred to the
Capital Projects Fund and $40,000
transferred to the Technology Fund for
capital projects.
2006 2007 2008 2009
Actual Actual Estimate Budge
REVENUES
Transfer from Transportation
Improvement Fund
- $1,850,000 $ 511,240
TOTAL REVENUES 1,850,000 511,240
EXPENDITURES
Transfer to Streetlight Improvement Fund
Transfer to Capital Improvement Fund
Transfer to Technology Fund
941,000 -
280,000 475,000
- 40,000
Any Purpose Authorized by Council - 625,240
TOTAL EXPENDITURES 1,221,000 1,140,240
BEGINNING BALANCE - 629,000
ENDING BALANCE $ $ $ 629,000 $ -
59
WATER AND SEWER CAPITAL RESERVE FUND
The Water and Sewer Capital Reserve Fund
accounts for funds set aside by Council to be
used for Capital Projects related to the
City's Water and Sewer Utility. In 2007 this
fund was dormant. In 2008 $250,000 will
be transferred from the Water and Sewer
REVENUES
Transfer from Water and
Sewer Fund
Fund bringing the reserve to $556,567. Two
projects are proposed for 2009, painting the
Wakeforest elevated storage tank and
replacing the belt press at the wastewater
treatment plant.
2006 2007 2008
Actual Actual Estimate
$ $ $ 250,000 $
2009
TOTAL REVENUES 250,000
EXPENDITURES
Water and sewer system projects 309,094 - 548,000
TOTAL EXPENDITURES 309,094 - 548,000
BEGINNING BALANCE 615,661 306,567 306,567 556,567
ENDING BALANCE $ 306,567 $ 306,567 $ 556,567 $ 8,567
L J
•
60
• 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 three Internal
Service Funds:
EMPLOYEE BENEFIT FUND
The Employee Benefit Fund provides a systematic approach to accumulating the funds needed
for employee benefits. Each City operating fund contributes to the Employee Benefit Fund on
the basis of the estimated cost of each employee benefit.
EQUIPMENT REPLACEMENT FUND
The Equipment Replacement Fund finances the purchase of equipment routinely used in
providing the City's services. Trucks, automobiles, tractors, trailers, ambulances and vans are
examples of the types of equipment this fund finances for other funds. Each City Department
makes contributions to the Equipment Replacement Fund based on the estimated life and
replacement cost of the equipment it uses. The Equipment Replacement Fund purchases
equipment when a combination of age and repair cost indicates that the machine has reached the
end of its service life.
• TECHNOLOGY MANAGEMENT FUND
The management of the City's funding of technology is financed through 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 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.
0
•
•
0
EMPLOYEE BENEFIT FUND
•
The Employee Benefit Fund facilitates
accounting and oversight for the cost of
health care, Worker Compensation,
dental plans, employee tuition, and other
benefits.
are expected to be $1,455,340, below
appropriations, due to vacancies.
Revenues are projected to be $1,459,540
resulting in net revenues of $4,200.
2008 Financial Activity
The City's Employee Benefit Fund's
2008 Budget provided $1,633,430 to
fund employee benefits. Charges to
Operating Funds were to provide
$1,678,660 and the balance of $186,100
was to come from employee
contributions and interest. Expenditures
2006
Actual
•
2009 Appropriations.
A transfer of $1,751,180 is expected
from operating funds, plus $258,650
from employee contributions. Pushed by
increased cost for health benefits,
expenditures for benefits are expected to
be $2,003,140 a 23 percent increase over
the amount budgeted in 2008.
2007 2008 2009
Actual Estimate Budut
REVENUES:
Charges to Operating Funds
$ 59,721
$ 1,217,384
$ 1,290,880
$ 1,751,180
Employee contributions
-
165,210
168,380
258,650
Other revenues
11,378
-
280
-
TOTAL REVENUES
71,099
1,382,594
1,459,540
2,009,830
EXPENDITURES
Health Care - active employees
-
1,066,159
1,030,000
1,508,430
Health Care - retired employees
-
68,002
61,000
119,610
Health Care - separated employees
-
16,284
12,000
8,000
Dental Insurance
-
15,388
27,000
30,000
Direct Dental Plan
-
15,531
15,600
-
Wellness program
-
7,438
15,000
30,000
Third party administrator
-
12,610
60,000
33,300
Vision Care
-
7,171
8,400
7,500
Worker Compensation
-
90,407
85,840
138,100
Life and Accidental Death
-
19,377
24,000
27,000
Retirement benefit
56,132
45,698
100,000
50,000
Unemployment
289
3,713
3,000
12,000
Employee relations- events
-
11,297
13,500
23,000
Tuition benefit
1,257
10,269
-
1,200
Incentive pay
-
9,205
15,000
Other benefits
1,100
2,058
-
TOTAL EXPENDITURES
58,778
1,400,607
1,455,340
2,003,140
NET REVENUES (EXPENDITURES)
12,321
(18,013)
4,200
6,690
BEGINNING BALANCE
2,182
14,503
(3,510)
690
•
ENDING BALANCE
$ 14
503
$
3
510
$ 690
$ 7
380
,
(
,
)
,
61
EQUIPMENT REPLACEMENT FUND
City equipment in service has cost more
than $1.6 million. Replacing this
equipment would likely cost over $2.8
million.
the estimated lives and replacement
costs was undertaken. As a result of this
review, charges for fleet replacement
were increased $49,200 to $336,100.
The Fund began 2008 with a balance of
$207,236. Transfers from other funds are
expected to provide $286,900 more.
Expenditures are expected to be
$169,700. In 2007, a complete review of
Requested 2009 expenditures total
$307,000, including three vehicles for
the Police Department, a small sedan
and three trucks.
2006 2007 2008 2009
Actual Actual Estimated Budec
REVENUES:
Transfers:
From General Fund
$132,000
$161,100
$161,380
$186,400
From Water and Sewer Fund
65,799
65,800
66,000
60,900
From Solid Waste Fund
60,000
60,000
60,000
88,800
Other revenues
18,343
6,320
1,800
10,000
Interest
8,526
14,316
20,000
10,000
TOTAL REVENUES
284,668
307,536
309,180
356,100
TOTAL EXPENDITURES 139,389 165,131 518,000 307,000
BEGINNING BALANCE 61,957 207,236 349,641 140,821
ENDING BALANCE $ 207,236 $ 349,641 $140,821 $189,921
Public Parks and
Quantity Police Fire Works Recreation Total
Automobiles 4 $ 97,000 $ $ 18,500 $ $ 115,500
Heavy trucks 3 - 191,500 191,500
$ 97,000 $ $ 210,000 $ $ 307,000
~J
•
J
62
• TECHNOLOGY MANAGEMENT FUND
Technology plays a major role in the Expenditures are expected to reach
efficient, cost effective delivery of all $724,200.
City services. The Technology
Management Fund was created to
centralize costs and standardize the
City's technology infrastructure.
2008 Financial Activity
hi 2008 transfers from other funds are
expected to amount to $760,520 and
total revenues are projected to be
$765,020.
2009 Budget
The 2009 Budget projects transfers from
other funds amounting to $758,170 and a
$50,000 allocation from the Capital
Reserve Fund. Expenditures for
operations is budgeted to be $810,830.
ADMINISTRATION DEPARTMENT
The Administration Department is responsible to the City Council for the efficient delivery of
City services. The City Manager serves as the chief administrative officer and has day-to-day
responsibility for the conduct of all City activities.
ADMINISTRATION DEPARTMENT (TECHNOLOGY MANAGEMENT) MISSION
• Provide support, direction, and funding to integrate technological solutions into the City's effort and
ability to deliver services.
ADMINISTRATION DEPARTMENT (TECHNOLOGY MANAGEMENT) DIVISIONS
Technology Management - Directs, supports and funds the City's to use of technology to provide
services. (2009 Budget - $810,830).
ADMINISTRATION DEPARTMENT (TECHNOLOGY MANAGEMENT) 2009 GOALS
* Replace 25 personal computers, one server and two switches that have exceeded their useful lives or
became obsolete.
* Continue virtualization of server resources and implement related Information Technology Recovery
Plan.
ADMINISTRATION DEPARTMENT (TECHNOLOGY MANAGEMENT) BUDGET
HIGHLIGHTS
* Authorized full-time employees - 3 (2008 authorized full-time employees - 3).
* Total budget- $810,830 (2008 total Budget - $641,910).
L J
63
TECHNOLOGY FUND (continued)
2008 2009 SALARY RANGE
POSITION GRADE BUDGETBUDGET MINIMUM MAXIMUM
Technology Management Fund
Information Technology Manager II 1 1 79,532 107,368
GIS Technician 205 1 1 35,718 50,006
I T Technician 209 1 1 51,344 71,882
Total Technology Management 3 3
2006 2007 2008
Actual Actual Estimated
•
REVENUES:
Transfers from other funds $
- $ 465,210
$ 760,520
753,170
Other revenues
- -
-
50,000
Interest
- 5,878
4,500
8,000
TOTAL REVENUES
- 471,088
765,020
811,170
EXPENDITURES
Salaries and wages
- 134,900
210,960
222,920
Longevity
- 1,742
2,110
2,250 •
Allowances
- 700
6,920
6,860
Retirement Contribution
- 22,861
36,650
41,750
Social Security
- 9,847
16,430
17,740
Health care benefit
- 22,578
34,970
41,880
Workers' Compensation
- 332
390
600
Other benefits
- 1,338
2,170
3,230
Total Personnel
- 194,298
310,600
337,230
Replacements
- 38,590
36,800
39,600
Maintenance and repairs
- 33,818
60,000
50,000
Software licenses
- 43,518
1,800
1,800
Software maintenance contracts
- 122,041
180,000
206,000
Support consultants
48,205
25,000
25,000
Telephone and Internet
- 16,021
102,000
102,000
Travel and training
- 7,650
8,000
9,200
Capital outlay
- -
-
40,000
Total Operating
309,843
413,600
473,600
TOTAL EXPENDITURES
- 504,141
724,200
810,830
BEGINNING BALANCE
- -
(33,053)
7,767
ENDING BALANCE $ - $ (33,053) $ 7,767 $ 8,107 is
64
SPECIAL REVENUE FUNDS
• Special Revenue Funds are created to account for the proceeds from specific revenue sources
that are restricted to expenditures for specific purposes. The City has five active Special
Revenue Funds in 2007:
THE PARKS FUND - The Parks Fund accounts for donations made by citizens for West
University Place parks.
THE COURT TECHNOLOGY FUND - The Court Technology Fund accounts for a $4.00 fee
added to traffic tickets issued in West University Place. State law restricts the use of the revenue
generated by this fee to technology used to support the City's Municipal Court.
THE METRO GRANT FUND - The Metropolitan Transit Authority of Harris County
(METRO) has provided West University Place a multiyear transportation grant, which is
accounted for in the METRO Grant Fund.
THE COURT SECURITY FUND - Similar to the Court Technology Fund, the Court Security
Fund accounts for a $3.00 fee added to traffic tickets issued in West University Place. Revenues
generated by this fee can be used only to provide security for the building housing the Court.
THE TREE REPLACEMENT FUND - City ordinances require that trees that are damaged,
destroyed or removed during construction to be replaced. The Tree Replacement Fund accounts
• for funds paid by builders in lieu of planting replacement trees.
THE RECREATION CENTER GRANT FUND - The Friends of West University Place Parks
Fund, Inc (FWUP) is the recipient of a matching grant of $500,000 from the Lewis Foundation.
The Recreation Center Grant Fund restricts using the funds received from the grant, and the
$500,000 FWUP matching funds, to funding improvements to the Recreation Center.
POLICE FORFEITED PROPERTY FUND - Certain property used in the commission of
crimes or proceeds from criminal activity is subject to forfeiture. Funds generated from the sale
of this property are set aside for the use of the Police Department.
FIRE TRAINING FUND - Accounts for grants, donations and other funds set aside for training
Firefighters.
POLICE TRAINING FUND-Accounts for grants, donations and other funds set aside for
training Police Officers.
GOOD NEIGBOR FUND - The City receives donations to fund the activities of the Good
Neighbor Team, specifically "Handy Man" home repairs for resident senior citizens. The Good
Neighbor Fund restricts the use of those donations to that specific activity.
0
•
0
SPECIAL REVENUE FUNDS
•
2006
2007
2008
2009
Actual
Actual
Estimate
Budget
REVENUES:
Donations
$ 15,310
$ 6,182
$ 5,600
$ 5,600
Interest
784
721
700
600
TOTALREVENUES
16,094
6,903
6,300
6,200
EXPENDITURES:
Parks and Recreation Department
11,309
11,302
4,400
11,500
TOTAL EXPENDITURES
11,309
11,302
4,400
11,500
NET REVENUES (EXPENDITURES)
4,785
(4,399)
1,900
(5,300)
BEGINNING BALANCE 10,808 15,593 11,194
ENDING BALANCE $ 15,593 $ 11,194 $ 13,094 $ 7,794
• ke}Irv-h'.o°.-a5G'tfif!'3r4ti'3k.'N^'SPi4E9pluY' uti -i, u sc< uu>~-
v ..v... avcv.-a
20006 6
e
2007
2008
2009
Actual
Actual
Estimate
Budget
REVENUES:
Fines
$ 8,243
$ 16,760
$ 7,500
$ 6,500
Interest
99
225
25
30
TOTAL REVENUES 8,342 16,985 7,525 6,530
EXPENDITURES:
Finance Department - Municipal
Court 4,500 17,121 4,970 15,000
TOTAL EXPENDITURES 4,500 17,121 4,970 15,000
NET REVENUES (EXPENDITURES) 3,842 (136) 2,555 (8,470)
BEGINNING BALANCE
ENDING BALANCE $ 6,436 $ 6,300 $ 8,855 $ 385
0
65
SPECIAL REVENUE FUNDS (Continued)
LI
2006 2007 2008 2009
Actual Actual Estimate Budget
REVENUES:
METRO Grant
Transfer unused METRO Grant
Funds from other funds
Interest
$ 259,000 $ 259,000
$ 259,000 $ 259,000
465,101
500
TOTALREVENUES 724,101 275,550 259,500 259,000
EXPENDITURES:
Any purposed authorized by the
Grant 5,271 1,252,000 259,000 259,000
TOTAL EXPENDITURES 5,271 1,252,000 259,000 259,000
NET REVENUES (EXPENDITURES) 718,830 (976,450) 500
BEGINNING BALANCE 264,271 983,101 6,651 7,151
ENDING BALANCE $ 983,101 $ 6,651 $ 7,151 $ 7,151
•
2006 2007 2008 2009
Actual Actual Estimate Budget
REVENUES:
Fines $ 1,020 $ 5,157 $ 3,500 $ 3,500
TOTALREVENUES 1,020 5,157 3,500 3,500
EXPENDITURES:
Finance Department - Municipal
Court 10,000 10,000
TOTAL EXPENDITURES - - 10,000 10,000
NET REVENUES (EXPENDITURES) 1,020 5,157 (6,500) (6,500)
BEGINNING BALANCE 6,984 8,004 13,161 6,661
ENDING BALANCE $ 8,004 $ 13,161 $ 6,661 $ 161
•
66
SPECIAL REVENUE FUNDS (Continued)
0
2006 2007
2008
2009
Actual Actual
Estimate
Budget
REVENUES:
Fees $ 27,012 $ 30,875
$ 20,000
$ 20,000
Interest - 1,175
1,500
1,500
TOTAL REVENUES 27,012 32,050 21,500 21,500
EXPENDITURES:
Public Works -Building Services 1,298 16,440 3,500 65,000
TOTAL EXPENDITURES 1,298 16,440 3,500 65,000
NET REVENUES (EXPENDITURES)
BEGINNING BALANCE
25,714 15,610 18,000 (43,500)
9,131 34,845
2006
2007
2008
2009
Actual
Actual
Estimate
Budget
REVENUES:
Grant from Friends of WestU Parks
$ 111,812
$ 314,336
$ -
$ 563,850
Interest
3,611
7,388
20,000
20,000
TOTAL REVENUES
115,423
321,724
20,000
583,850
EXPENDITURES:
Improvements to Recreation Center
-
-
-
1,050,997
TOTAL EXPENDITURES
-
-
-
1,050,997
NET REVENUES (EXPENDITURES)
115,423
321,724
20,000
(467,147)
BEGINNING BALANCE 10,000 125,423 447,147 467,147
ENDING BALANCE $ 125,423 $ 447,147 $ 467,147 $ -
0
67
SPECIAL REVENUE FUNDS (Continued)
r~ 4
TOTAL REVENUES 5,000 51000
EXPENDITURES:
Police department 5,000 22,000
TOTAL EXPENDITURES 5,000 22,000
NET REVENUES (EXPENDITURES) - - - (17000)
BEGINNING BALANCE 19,965 19,965 19,965 19,965
ENDING BALANCE $ 19,965 $ 19,965 $ 19,965 $ 2,965
IUTA]- fflnvhrvunJ - - 1,000 1,000
EXPENDITURES:
Fire departments 6.000
TOTAL EXPENDITURES 6,000
NET REVENUES (EXPENDITURES) 1,000 (5,000)
2006 2007 2008 2009
REVENUES: Actual Actual Estimate Budget
Fines and forfiets $ $ $ 5,000 $ 5,000
BEGINNING BALANCE 7,647 7,647 7,647 8,647
ENDING BALANCE $ 7647 t 7 6,17 @ u AA 7 2 a KAY
2006 2007 2008 2009
REVENUES: Actual Actual Estimate Budget
Grants $ $ $ 1,000 $ 1,000
Interest
0
68
SPECIAL REVENUE FUNDS (Continued)
C1
2006 2007 2008 2009
Actual Actual Estimate Budget
REVENUES:
Donations $ - $ - $ _ $
Interest - _ _
TOTAL REVENUES - _ _
EXPENDITURES:
Parks and Recreation 1,000 10,000
TOTAL EXPENDITURES 1,000 10,000
NET REVENUES (EXPENDITURES) (1,000) (10,000)
BEGINNING BALANCE 11,088 11,088 11,088 10,088
ENDING BALANCE $ 11,088 $ 11,088 $ 10,088 $ 88
C
2006 2007 2008 2009
Actual Actual Estimate Budget
REVENUES:
Donations $ $ $ $
Interest
TOTAL REVENUES
EXPENDITURES:
Parks and Recreation 2,400
TOTAL EXPENDITURES 2,400
NET REVENUES (EXPENDITURES) - - - (2,400)
BEGINNING BALANCE 2,366 2,366 2,366 2,366
MnTN7f_ nAr ANTrF e 1 ~4c m n "I m n "1 m
•
69
•
•
0
APPENDICES
0
0
•
0
APPENDIX A
BONDED DEBT
•
•
Most cities use long-term debt to finance the
construction or purchase of major capital
assets, and the City of West U is not an
exception. Since its incorporation in 1925,
the City has used such debt to finance the
construction of streets, drainage, water and
sewer assets.
When the City became "built out" in the
1950s, the need for new debt declined and
by 1983 the City had only $1_1 million in
outstanding bonded debt, but the City was
on the brink of momentous change.
In 1983 the assessed value of taxable
property in the City totaled $424,360,000.
Twenty-six years later in 2008, assessed
values increased by almost $3.5 billion to
approximately $3,905,000,000. This
tremendous increase in value came as the
result of an economic and social trend - that
is still under way.
West University Place's assessed values
shot up because West U was attractive to
business executives and professionals who
wished to live closer to their workplaces The
City's low crime rate, trees, good public
transportation, and convenient access to both
the Medical Center and downtown
triggered a building boom similar
to a younger, developing city's.
Older homes were tom down and
replaced with new structures at an
astonishing rate.
This surge in growth brought
problems similar to those
experienced in developing areas.
Streets and drainage systems that
were already approaching the end
of their useful lives were stressed
to the breaking point. In 1982 the
citizens approved $3.3 million in
bonds to be issued to construct a
new police station and reconstruct
the most deteriorated street, water,
and sewer assets. This bond issue
was the first since 1976.
The City's next bond sale wasn't until 1992.
The need to reconstruct the City's
infrastructure was becoming acute. This
bond sale marked the beginning of a
program to replace almost all of the City's
streets, drainage, water and wastewater
systems.
In November 1995, the citizens approved a
plan calling for long-term debt to be used in
reconstructing the City's entire
infrastructure by the year 2006. This plan
called for the City to issue $63 million of
bonds. All of the proceeds of these bonds
were to be applied to infrastructure. By
2003, it became apparent that, due to
changes in the specifications for drainage
systems and unexpected increases in the cost
of construction materials, it would be
necessary for the City to raise an additional
$9.9 million by issuing Certificates of
Obligation in order to complete funding the
infrastructure replacement plan.
The debt issued to finance this plan is
supported by ad-valorem taxes and net
revenues from the water and sewer utility.
Bonded Indebtedness Payable from Ad Valorem Taxes
1998 Permanent Imp Bonds $
3,000,000
2000 Permanent Imp Bonds
680,000
2002 Permanent Imp Bonds
16,990,000
2002 YMCA Certificates
2,645,000
2003 Certificates of Obligation
9,200,000
2005 Permanent Improvement Bonds
24,970,000
Bonded Indebtedness Payable from Ad
Valorem Taxes
57,485,000
Bonded Indebtedness Payable from Water and Sewer Reve
2001A Water and Sewer System Imp Bonds
3,110,000
2005 Water and Sewer Revenue Refunding
6,885,000
2001B Water and Sewer System Imp Bonds
2,515,000
Bonded Indebtedness Payable from
Water and Sewer Revenues
12,510,000
Total Bonded Indebtedness $
69,995,000
71
APPENDIX A (Continued)
BONDED DEBT
During 2005, the City took advantage of
historically low interest rates by issuing
refunding bonds. Most bonds issued in 1996
and 1998 were recalled and replaced by
bonds bearing lower interest rates.
The City Charter limits the City's bonded
debt to 5% of the assessed value. Since the
projected assessed value for the City in 2008
was $3.9 billion, the debt limit under this
provision was $195,000,000. As of January
1, 2009 the City will owe a total of $74.5
million to bondholders. Of this total, the
amount to be financed by the Debt Service
Fund using property taxes will be $61.4
million. All of the City current bonded debt
will be completely amortized by 2022.
Future Activity - In November 2006 the
voters approved issuing $2 million to add
parkland to the City's system. The timetable
for issuing this debt is uncertain, because the
property to be acquired has not been
selected.
In addition to voter approved debt, the 2009
Operating Budget anticipates raising up to
$2.3 million by issuing Certificates of
Obligation to fund the portion of the College
Street/Bellaire Boulevard Improvement
Project not financed by Grants.
Ki
h s . 6 3
Tax
Revenue
Su orted
Su orted
2009
6,805,085
1,266,748
2010
6,801,191
1,268,445
2011
6,802,952
1,277,802
2012
6,700,969
1,280,671
2013
6,702,778
1,272,383
After 2013
47,191,579
10,029,378
_Debt Service to Maturity
81,004,554
16,395,427
72
•
•
•
L~
•
APPENDIX B
REVENUE SOURCES
The City relies on four major sources of
revenue to finance its functions.
PROPERTY TAXES:
Property (ad valorem) taxes attach as an
enforceable lien on property as of each
January 1 for all real and business personal
property located within the City. Taxes are
levied when the City Council adopts a
budget for the next year, but no earlier than
October 1. Taxes are due January 31 and
considered delinquent paid after that date.
Property tax revenues are based on three
major factors: assessed or estimated value,
the rate of collection of outstanding
balances, and the property tax rate.
The Harris County Appraisal District
(HCAD) is responsible for appraising the
values of property sited within Harris
County. State law requires HCAD to
appraise all property in its jurisdiction at
least every five years at 100% of the
estimated market value. The oversight of
this process is vested in the Appraisal
Review Board. Residential property
accounts for more than 98 percent of all
property value in the City. The ratio of
residential property value to total value has
grown steadily for the past five years, while
commercial and utility property values
continue to decline as a component of total
value. This trend will continue into the
future.
Jurisdiction Tax Rate
Bellaire
0.3775
Houston
0.6388
Southside Place
0.3478
Jersey Village
0.7425
Spring Valley
0.5487
Seabrook
0.5884
The City establishes the tax rate, assesses,
and levies the tax. State law provides that if
the City raises the rate more than 8% (after
certain adjustments) above the previous
year's rate, the voters can petition for an
election to determine whether to limit the
Fiscal General Debt Service Total
Year Fund Fund Tax Rate
1996
0.2100
0.1600
0.3700
1997
0.2100
0.1700
0.3800
1998
0.2100
0.1900
0.4000
1999
0.2100
0.2100
0.4200
2000
0.2000
0.2100
0.4100
2001
0.2050
0.2150
0.4200
2002
0.1950
0.2250
0.4200
2003
0.1900
0.2400
0.4300
2004
0.1976
0.2500
0.4476
2005
0.2000
0.2400
0.4400
2006
0.2010
0.2290
0.4300
2007
0.1920
0.2100
0.4020
2008
0.1860
0.1800
0.3660
2009
0.1860
0.1730
0.3590
tax rate to no more than 8% above the last
year's rate. Taxes are applicable to the year
subsequent to the one in which they are
levied.
In the past, the City's property tax policies
have been to maintain the amount of
property taxes dedicated to maintenance and
operations, plus increasing the portion
dedicated to paying debt service in order to
accommodate the rapid growth in debt
service. Since 1991, when the debt service
component of property taxes amounted to
less than 25 percent of the total tax rate, debt
service payments rose to consume more than
55 percent of total tax revenues in 2005.
Since debt service requirements peaked in
2006 and should remain level into the future,
the percentage of the total tax rate allocated
to debt service will decline.
73
APPENDIX B
REVENUE SOURCES (Continued)
Tax revenue dedicated to debt service
reached $6.7 million annually and is
expected to remain stable into the
foreseeable future.
The City's 2008 property tax revenue is
based on an estimated assessed value of $3.9
billion and a 99.5% collection rate. The
estimated market value of taxable property
has grown explosively since 2000. In the
past five years alone the taxable value of
property has grown more than $1.4 billion.
The property tax rate in 2008 - which
finances the 2009 Budget - will be 35.9
cents per $100 valuation, .7 cents less than
last year's rate. Increased assessed values
and stable debt service enabled this
decrease.
UTILITY
FEES:
Water and Base charge
sewer service 0 - 3,000 gallons
fees: The City 3001 - 9,000 gallons
provides water 9001 - 15,000 gallons
and sewer 15,001 gallons and up
services to
approximately 5,880 customers. Of this
total, about 97 percent are residential and 3
percent are commercial.
The City increased its water and sewer rates
10 percent in 2007. A small rate increase
0%) is likely in 2009 due to higher cost of
purchased surface water.
Solid Waste Fees: The City collects and
disposes of solid waste for its citizens. This
service is provided twice weekly at curbside.
Additionally, the City operates a curbside
recycling program for the convenience of its
citizens. A $15.75 monthly fee funds these
services for citizens under 65 years of age.
Sewer
$4.99
$2.72 per 1,000 gallons
$2.72 per 1,000 gallons
$2.72 per 1,000 gallons
$2.72 per 1,000 gallons
FRANCHISE FEES:
The City maintains non-exclusive franchise
agreements with utility companies that use
the City's roadway rights-of-way to conduct
their businesses. Besides defining the
responsibilities of the utilities in maintaining
their assets, the agreements contain a
franchise fee clause requiring the utilities to
compensate the City for the use of the
rights-of-way. Generally, these fees are
based on a the utilities sales of services to
customers located within the City's
corporate limits. Franchise fees are
expected to generate $990,150 in 2009.
•
•
\J
The monthly fee is $8.00 for citizens over
65 years of age. These fees have been stable
since 2001 and are expected to generate
$910,000 in 2009.
SALES TAX:
The sales tax in the City of West University
Place is currently 8.25 percent on goods and
services sold within the City. The tax is
collected by businesses making the sale and
remitted to the State Comptroller of Public
Accounts. Of the 8.25 percent, the State
retains 6.25 percent and, distributes I
percent to the Metropolitan Transit
Authority, and rebates 1 percent to the City.
In 2009 West University Place expects to
collect $964,600 from the sales tax.
water
$8.62
$3.41 per 1,000 gallons
$4.14 per 1,000 gallons
$4.92 per 1,000 gallons
$5.85 per 1,000 gallons
74
APPENDIX B
• REVENUE SOURCES (1
Actual Actual
2005 2006
Property Taxes
Current year collections
Prior year collections
Actual Estimated Estimated
2007 2008 2009
$ 5,472,895 $ 5,819,369 $ 6,171,043
38,007 41,744 48,836
8,794 4,043 74
$ 6,591,100 $ 7,250,880
41,350 40,300
5,519,696
5,865,156
6,219,953
6,637,550
7291,180
Franchise Taxes
Telecommnuications
137,635
177,274
134,350
137,000
130
000
Electrical
514,326
525,065
503,345
780,000
,
550
150
Cable T.V.
160,810
182,304
201,628
200,000
,
200
000
Gras
101228
116,287
109,521
62,670
,
110,000
913,999
1,000,930
948,844
1,179,670
990,150
Sales Tax
761,176
1,043,742
1,041,958
975,540
964,600
Licenses and Permits
Business Licenses
• Electrical Cont. Lic.
Contractor Registration
7,720
23
7,640
6,290
5,740
5,940
,590
30,267
29,230
25,370
25
650
Other
1,753
1,813
2,513
1,000
,
1
000
Non-Business Licenses
,
Building Permits
293,639
274,096
265,032
227,500
229
000
New Service Connect
-
,
Electrical Permits
30,120
-
29,609
-
31212
20,000
26
300
20,000
27
Heating and A/C Permits
27,673
26,378
29
012
,
25
000
,500
24
Plumbing Permits
72,966
74,253
,
75,492
,
57,750
,500
65
000
Fence & Sidewalk Permit,,
54,336
48,768
37,226
41,300
,
41
160
Tree Disposition Fee
32,075
31,650
36,690
27,690
,
30
000
Other
24,446
29,789
35,303
34,520
,
34,750
568,318
554,263
548,000
492,170
504,500
0
75
APPENDIX B
REVENUE SOURCES (Continued) •
GENERAL FUND REVENUES (Continued from previous page)
Fees for service
Street Light Fee $ _ $ _ $ $ $
Ambulance Service 118,237 132,917 132,718 102,500 131,000
A L,..... A-- - -
352274
409,139
445,624
424,500
.r+gan~v
479,000
Other Charges and Fees
Plan Check Fees
136,391
118,363
130,601
107,260
122
400
Re-inspection fee
i
48,365
46,855
41,110
40,300
,
38
000
Other Build
ng Related
24,123
21,672
16,482
19,430
,
13
915
Pet Regulation
5,989
7213
3,990
4,730
,
5
290
Child Safety Seat
15,894
16,795
16,054
17,400
,
16
800
Other
3,784
3,697
4,863
7,360
,
7,935
234,546
214,595
213,100
196,480
204,340
Recreation Fees
Aquatic Classes
81,249
100,340
105,177
113,150
105
650
Membership Fees
75,483
79,192
87,684
77,940
,
90
000
Swimming Fees
43,428
53,031
64,334
64,700
,
72
600
Other
25,723
46,627
82,547
73,640
,
76
000 •
Rents
Class Fees
36,891
82,420
102,817
95,400
,
99,650
301,855
278243
282,300
291,000
333,230
564,629
639,853
724,859
715,830
777,130
Fines and Court Costs
178,601
250,849
183,581
138,440
136,410
Earnings on Investments
109,372
268377
3RR 77R
lon rn
11.
Miscellaneous
Rents
Bellaire
14,080
11,280
31,750
33,000
33
000
Westpark
12,000
7,234
45,370
54,000
,
50
400
Southside expense sharing
131,969
106,969
85,052
113,000
,
113
400
Intergovernmental
_
,
Other Revenues
54,634
27,732
75,671
51,000
35,000
212,683
153215
237,843
251,000
231,800
Internal Charges
Water Fund $
645,000 $
645,000 $
660,000 $
660
000 $
660
000
Cnrvl Wacru V.-A
,
,
870,--D ni
870,000 940,000 940,000 940,000
1,270,119 $1
76