HomeMy WebLinkAbout2005 Operating Budget0
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INTRODUCTION
t GENERAL FUND
DEBT SERVICE FUND
WATER & SEWER FUND
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n 4) City of West University Place
A Neighborhood City
® Recycled Paper
August 30, 2004
Honorable Mayor Burt Ballanfant
City Council Members
City of West University Place
3800 University Boulevard
West University Place, Texas 77005
Dear Mayor Ballanfant and City Council Members:
In compliance with State law, the City's Charter and good management practices, we are
pleased to submit the 2005 Proposed Annual Operating Budget (Budget) for the City of
West University Place. This budget has been developed with the goal of providing a
wide range of quality services to and maintaining the quality of life for the citizens of the
City of West University Place.
The Budget is a statement of policy, management and planning document, financial
report and a means of communication with the citizens of West University Place. It
reviews past accomplishments, identifies future needs, sets objectives for the coming
year, and defines the purposes and resources to achieve those objectives.
Budget Preparation - Summertime marks the beginning of West University's budget
process. In June of each year the City begins preparing the projections and estimates
needed to compile the Budget. In July Department Heads meet with the City Manager
and the Finance Director to review their goals, objectives and financial needs.
The receipt of the certified tax roll from the Harris County Appraisal District in early
August starts the countdown to Council adoption. The City is required by State law to
adopt a budget within 60 days of the receipt of the certified tax roll. During August and
September Council and staff work together to finalize the Proposed Budget submitted by
the City Manager in August. Public Hearings are held to obtain citizen input and finally,
the Budget is adopted, usually in the first week of October.
2004 Budget Summary - The Budget includes no major changes in baseline city
services. However, as we prepared the Proposed Budget it came to our attention that
operating the Colonial Park Pool during the winter months should be carefully evaluated
for effectiveness.
• Property Taxes - The City's ad valorem property tax rate will decrease by $0.67
cents per $100 valuation. The City's tax rate is divided into two components, the
IS maintenance/operations rate and the debt service rate. In spite of a 5% growth in
3800 University Boulevard 0 West University Place, Texas 77005-2899 0 713.668.4441 0 www.westu.org
assessed values, the 2005 Proposed Budget increases the maintenance/operations tax •
rate from 19.67 cents to 20 cents per $100. This tax increase provides funding needed
to re-establish the equipment replacement program.
The debt service tax rate decreased one cent from 25 cents per $100 valuation to 24
cents per $100 valuation due to higher growth in assessed values. Debt Service
requirements have stabilized and, as assessed values grow, the tax rate needed to
support there payments is expected to decline.
Fees and Charges - In accordance with the City's Financial Policy, all fees and
charges will be reviewed and adjusted to insure that charges are equitable and are
covering the cost of the service.
o Water and Sewer rates. The City's revenue bond covenants require that
net revenues (operating revenues plus interest) be at least equal to 110% of
the principal and interest requirements for that year. In 2002 and 2003 the
Water and Sewer Fund's net revenues fell short of that requirement.
Council adopted a rate increase in December of 2003 as recommended by
a Rate Analysis. An additional rate increase was adopted in July 2004 in
response to a significant increase in the cost of treated surface water
provided by the City of Houston.
The Rate Analysis recommends a 12% increase in revenues in 2005. •
Because Council increased rates mid-year, the amount of increase needed
to follow the recommendation is 7%.
o Solid Waste service fees are projected to remain stable through 2005.
The collection of solid waste is currently accomplished with eight drivers
and a crew chief using side loading trucks. The 2005 Proposed Budget
recommends that this be changed to five drivers and crew chief using rear
loading trucks. Temporary labor will be used to collect the solid waste.
The Equipment Replacement Fund is providing the financing for two rear-
loading trucks. The Proposed Budget does not recommend a rate increase
at this time.
• Infrastructure Replacement Program - This program, the largest public works project
in the history of West University, should be completed by 2006.
Expenditures - Operating expenditures in the General Fund are proposed to grow
3.14% over last year's budgeted operating expenditures. This increase includes
$117,130 to be transferred to the Equipment Replacement Fund to restore this
program, which was suspended in last year's budget.
Economic Condition and Outlook - The City of West University Place is located in .
Harris County, Texas. It is a community of homes located near to the Houston Medical
Center, one of the world's largest medical complexes and Rice University. Its citizens
• are mostly professionals who work in downtown Houston or in the Medical Center. The
City's original middle class image has been steadily changing as short commuting
distance, low crime, nearby cultural and entertainment opportunities and small town
ambiance have made West University into one of the Houston area's best locations to
live.
Because of this trend, the City's economic outlook is very stable. Property values have
more than doubled from $1.3 billion in 1993 to $2.73 billion in 2004. The rate of growth
is expected to decline in the future, but reconstruction of existing housing should
continue to add around $20 million in additional value each year.
Financial Policies - An annual budget cannot be prepared without first determining
where the organization intends to go and how it intends to get there. The Budget is the
City's policy statement in that it represents priorities for the expenditure of public funds.
This Budget has been created with these perspectives:
The City is a service organization. The most important asset of a service organization is
trained, motivated, and properly led employees. The Budget recognizes the need to
recruit, train and keep a workforce that is capable of delivering services at the level the
citizens expect. The 2005 Budget includes:
• A 3% increase in salaries.
• Healthcare costs are expected to grow at 10%.
• • Workers Compensation Insurance is projected to increase 50% due to poor
experience.
The City's current services to citizens are to be given priority. Increases or decreases in
service levels should be prominently and separately displayed. The Budget used baseline
funding for all departments. 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 in
2005.
While the Proposed Budget finances the City's current service levels, winter month
operations of the Colonial Park Pool do not meet the test of efficient and effective service
delivery. A complete review of Pool operations brought about by the addition on the
West U Recreation Center and the need to replace the "Bubble" used to cover the pool
during the winter months disclosed that approximately 100 patrons use the Colonial Park
Pool during the winter months. Keeping the pool open during this period incurs a net
cost of approximately $100,000. The cost of a complete study of both the Colonial and
Recreation Center's assets is included in the Budget to help determine how best to serve
the public.
All fee schedules, user charges and charges for utility services should be reviewed and
adjusted to ensure that rates are equitable and cover the cost of the service deemed
appropriate by the City Council. As mentioned above a rate increase for Water and
is Sewer service is expected in 2005 based on the results of a water rate study.
Other fees and charges will be adjusted as needed to cover the cost of services. •
The City will avoid budget and accounting procedures that balance the current budget
at the expense of future budgets. This means that postponing necessary operating
expenditures, using short-term debt to finance operating expenditures (personnel,
supplies, operating charges) or accruing future years revenues are to be avoided. The
2005 Proposed Budget meets this standard.
The City will follow long-range plans for capital improvements. A long-range plan for
capital improvement should be prepared and updated each year. This plan may include
(in years other than thefirst year of the plank "unfunded" projects that carry out the
City's long-term goals, but it should identify projects that can be completed with known
funding sources.
The infrastructure replacement program is in its final phase with completion of work in
progress scheduled for 2006.
The City will maintain reserves adequate to ensure that resources are available
annually for the replacement of vehicles and equipment. Current reserves are
adequate, however contributions to the equipment replacement fund were frozen for
2004. Funding for this program will be resumed in 2005.
The City will maintain reserves that are adequate to protect against unforeseen events.
The City's total reserves are adequate for a city the size of West U.
I commend the City Staff, and especially the Finance Department, for their many hours of
work in preparing this proposed document. Also, I appreciate the guidance of the City
Council in providing direction and parameters to this budgeting process. All your efforts
will help protect the City of West University Place's quality of life.
Sincerel
Michael oss
City Manager
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CITY OF WEST UNIVERSITY PLACE
2005 BUDGET AT A GLANCE
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General
Debt
Water
Solid
Fund
Service Fund
Utility
Waste
Total
Revenues
Property Taxes
$ 5,466,630
$ 6,504,600
$ -
$ -
$ 11,971,230
User Fees
299,480
-
4,755,000
938,000
5,992,480
Other
4,273,770
10,000
20,000
190,000
4,493,770
Total Revenues
$ 10,039,880
$ 6,514,600
$ 4,775,000
$ 1,128,000
$ 22,457,480
Operating Expenditures
Personnel $ 7,480,080 $ $ 873,610 $ 438,950 $ 8,792,640
Operating 2,499,110 2,648,850 634,250 5,782,210
Debt Service - 6,478,140 1,208,340 - 7,686,480
Total Expenditures $ 9,979,190 $ 6,478,140 $ 4,730,800 $ 1,073,200 22,261,330
Capital Improvements
Infrastructure Replacement $ 9,108,560
Sidewalk Replacement 3,324,408
General 512,600
Water and Sewer 50,000
$ 12,995,568
2005 Operating Revenues
General, Debt Service and Utility Funds
2005 Operating Expenditures
General, Debt Service and Utility Funds
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FUND DESCRIPTION:
The General Fund accounts for revenue,
expenditures, and transfers associated with
municipal services not directly supported or
accounted for in other funds.
FUND FINANCIAL ACTIVITY:
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 source of
funds for all six of the City's departments: Police,
Fire, Public Works, Parks and Recreation,
Finance, and Administration.
Revenue Projections for 2004 The 2004 Budget
forecasted revenues to finance the General Fund's
services at $9.59 million. Based on collections
and data available on June 30, 2004, revenues are
expected to fall short of this target.
While Sales Tax Collections are expected to
exceed estimates, investment income; fines and
court costs; and other revenues are not expected to
meet targets. Altogether, revenues are expected to
fall short of 2004 targets by $53,600
Expenditure Estimated for 2004 The 2004
Budget appropriated $9.54 million. Council
amended the Budget by $102,850 in January 2004
to provide operating funds for the West U
Recreation Center, bringing the total budget to
$9.69 million. Based on expenditures through
June 30, 2004, it appears that actual expenditures
will fall just below the appropriated amount at
$9.67 million
Financial Position in 2004 - The City of West
University Place's General Fund will close 2004
in sound fiscal condition. The estimated balance
available for appropriation will be approximately
$2.85 million. This amount represents 28% of
estimated 2005 expenditures. Put another way,
the General Fund's Operations could be sustained
for almost four months with no additional
revenues.
While there is no formal standard of measure
established to determine the amount of funds a
City should retain in reserve, most analysts agree
that it be no less than 25% of a fund's annual
revenues. The primary purpose of fund balance is
to provide a buffer against unforeseen financial
events.
2005 BUDGET
Projected 2005 Revenues. The City's General
Fund Revenues for fiscal 2005 are forecasted to
increase 4.67% over 2004 budgeted revenues.
Total revenues are expected to be $10.04 million.
Revenues from property taxes will grow by
$315,630, a 6.15% increase. The (ad valorem)
tax rate dedicated to operations is proposed to be
$0.20 per $100 in value, representing a $0.0033
increase in this component of the total tax rate.
The rate of growth in assessed values remained
at about 5% in 2004, increasing from $2.60
billion to $2.73 billion due to new construction
and the marketability of WestU property.
Revenues generated by the City's one-cent sales
tax are budgeted at $663,000, 13.33% higher
than the $585,000 budgeted in 2004. Collections
of sales tax improved dramatically in 2004.
Franchise taxes provide $953,000, or 9.50% of
the City's General Fund revenues. This revenue
source is expected to slightly increase as the
price of electricity regains strength after de-
regulation.
Historically low interest rates continue to depress
estimated interest income earned on investing
temporarily idle funds.
Revenue sources budgeted under the Fees for
Services caption include ambulance service
billing, alarm monitoring billing and other
service related fees. In previous years Street
Light Fees were projected under this caption, but
the Water and Sewer Rate restructuring that was
enacted in January 2004 transferred this revenue
into the Water and Sewer Fund.
As in previous years, the 2005 Budget
anticipates a payment from the Water and Sewer
Utility Enterprise Fund ($645,000) and the Solid
Waste Collection Fund ($225,000). These
payments are reimbursements from the
Enterprise Funds for administrative costs. Meter
reading, billing, accounting, legal, data
processing and insurance are all budgeted in the
General Fund in order to centralize these costs.
Expenditures in 2005. The 2005 Proposed
Budget recommends an appropriation in the
amount of $9.98 million in the General Fund.
The General Fund's amended 2004 Budget was
S9,671.890, so this Budget represents a 3.17%
increase in the total budget.
Personnel costs, including benefits, amount to
$7.5 million or 75% of the budget, virtually the
same as the 2004 Budget. Health care costs are
projected to be substantially below the amount
provided in the 2004 Budget. The 2005 Budget
includes a 3% increase to salaries to be granted
on the employee's anniversary date. Since the
increase is implemented over the year, the
budget impact is limited to approximately 1.5%
in 2005. The table below compares the amounts
budgeted in 2004 to the Proposed 2005 Budget:
2004
2005
Change
Budget
Proposed
Amount
Salaries and wages
$ 4,879,450
$ 4,888,770
$ 9,320
Overtime
279,610
250,290
(29,320)
Other compensation
345,080
290,410
(54,670)
Total Compensation
5,504,140
5,429,470
(74,670)
Retirement
760,080
812,200
52,120
Health Care
732,140
626,400
(105,740)
Other Benefits
560,190
612,010
51,820
Total Benefits
2,052,410
2,050,610
(1,800)
Total Personnel $ 7,556,550 $ 7,480,080 $
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GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual
2002 2003
Property taxes
Franchise taxes
Sales taxes
Licenses and Permits
Fees for service
Other charges and fees
Recreation fees
Fines and court costs
Investment earnings
Other revenues
Interfund transactions
TOTAL REVENUES
EXPENDITURES:
Administration
Finance
Police
Fire
Public Works
Parks and Recreation
TOTAL EXPENDITURES
NET REVENUE (EXPENDITURE)
BEGINNING BALANCE
BALANCE
RESERVED FOR ENCUMBRANCES
UNRESERVED FUND BALANCE
Estimated Proposed
2004 2005
$ 4,519,428
$ 4,762,649
$ 5,131,000
$ 5,446,630
939,577
873,649
930,000
953,000
1,098,625
777,290
640,000
663,000
386,124
432,144
484,600
475,340
466,467
445,511
279,080
299,480
154,244
185,810
187,850
207,160
325,209
455,631
439,700
539,680
304,811
243,931
250,000
273,400
113,421
75,605
95,500
100,500
277,447
173,163
202,900
211,690
631,000
631,000
897,000
870,000
9,216,353
9,056,383
9,537,630
10,039,880
626,888
587,280
639,890
615,440
1,642,914
1,365, 028
1,562,720
1,427,620
2,669,209
2,732,486
2,666,050
2,677,480
1,758,727
1,969,198
2,060,350
2,240,250
1,281,396
1,429, 878
1,404,247
1,687,910
1,082,432
1,130,386
1,327,110
1,330,490
9,061,566
9,214,256
9,660,367
9,979,190
154,787
(157,873)
(122,737)
60,690
2,993,248
3,148,035
2,990,162
2,867,425
3,148,035
2,990,162
2,867,425
2,928,115
145,000
145,000
145,000
145,000
$ 3,003,035
=L2,845,162
$ 2,722,425
$ 2,783,115
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Administration
Mayor and City Council
City Secretary AL ( City Manager , ( City Attorney
I*
Department Mission
To effectively and efficiently implement and administer the policies as
established by the City Council.
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ACTIVITY SUMMARY
The Department of Administration 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 operation of all City
activities. The City Secretary is responsible to
the City Council for maintaining ordinances,
resolutions, meeting minutes, and legally
required publications. The City Attorney
provides City Council with general counsel,
litigation, contract review, and ordinance review.
* One half of an administrative assistant
position was added.
Accomplishments in 2004:
* Replaced retiring Personnel/Risk Manager.
Goals for 2005:
* Continue progress towards meeting City
Councils goals.
Budget Changes:
* Projects coordinator was funded in Water
and Sewer Fund.
L Account Actual Actual Actual Actual Revised Proposed
Description 2000 2001 2002 2003 2004 2005
Personnel
$351,345
$360,001
$442,246
$428,759
$446,150
$444
190
Operating charges
241,169
214,654
179,545
66,404
63,940
,
67,650
Capital
4,427
517
5,098
16
14,500
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Total
596,941
575,172
626,889
495,179
524,590
511,840
rersonnei
- - - 1,314
4,550
4,550
Operating charges
- - - 90,787
110,750
99,050
Capital
- - - -
-
Total
- - - 92,101
115,300
103,600
Total Department
$ 596,941 $ 575,172 $ 626,889 $ 587,280
$ 639,890
$ 615,440
STAFFING SCHEDULE
BUDGET B
UDGET
SALARY RANGE
POSITION
GRADE 2004
2005
MINIMUM MAXIMUM
Administration
City Manager
NC 1
1
123,574
City Secretary
NC 1
1
70,587
Personnel/Risk Manager
42 1
1
49,502 66,526
Administrative Assistant
38 -
0.5
34,934 46,949
Assistant to City Manager
39 1
1
41,803 56,179
Total administration
4
4.5
NC - These postions are appointed, salary is set by the City Council
Salary ranges are adjusted annually December 31 based on C.P.I.
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Expenditure Detail
Administration
Actual
Actual
Actual
Actual
Revised
Proposed
Account Description
2000
2001
2002
2003
2004
2005
Salaries and wages
$ 235,338
$ 252,469
$ 313,471
$ 320,359
0 327,420
$ 322,740
Overtime
2,509
3,381
5,229
511
500
800
Longevity
2,066
2,322
2,498
2,351
1,230
1,470
Auto allowance
7,264
7,200
8,064
10,051
10,500
10,560
Part-time/temporary
-
499
-
-
-
-
Retirement contribution
31,451
34,895
39,534
39,358
48,830
49,160
Social security cont.
17,230
18,206
22,830
21,578
25,410
24,160
Health care benefits
13,321
15,673
15,435
18,695
19,610
20,150
Workers' compensation
836
856
889
894
650
870
Other Benefits
-
-
-
-
-
3,480
Employee relations
39,887
21,713
34,296
14,962
12,000
10,800
Employee tuition
1,443
2,787
-
Total - Personnel
351,345
360,001
442,246
428,759
446,150
444,190
Communications costs
78,649
35,568
35,589
22,463
22,740
22,300
Printing and binding
487
2,259
-
-
-
-
Community relations
7,740
6,899
7,455
3,217
3,500
5,000
Legal
72,643
84,189
80,483
-
-
-
Consultants
25,861
13,697
6,858
1,320
-
-
fessional dues
6,010
7,778
11,341
5,007
6,000
5,250
jM
blications
1,630
4,464
2,362
4,967
1,500
5,000
Equipment maintenance
5,519
5,203
4,557
812
1,000
1,000
Election expense
5,554
5,325
-
-
-
-
Recruiting and hiring
20,175
24,309
-
-
-
-
Equipment lease/rent
5,270
9,650
7,511
8,167
11,000
11,000
Office supplies
1,859
5,300
9,352
10,884
7,200
8,100
Travel and training
9,772
10,013
14,037
9,567
11,000
10,000
Total - Operating Chrgs
241,169
214,654
179,545
66,404
63,940
67,650
Data proc. hardware
Total - Capital
Total
4,427 517 5,098 16 14,500
4,427 517 5,098 16 14,500 -
$ 596,941 $ 575,172 $ 626,889 $ 495,179 $ 524,590 $ 511,840
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Expenditure Detail
Council
Actual Actual Actual Actual
Revised
Proposed
Account Description
2000 2001 2002 2003
2004
2005
Salaries and wages
$ - $ - $ - $ 1,039
$ 4,200
$ 4
200
Social security cont.
- - - 266
320
,
320
Workers' compensation
- - - 9
Employee tuition
_ -
30
30
Total - Personnel
1,314
4,550
4,550
Communications
3,041
Community relations
- - - 1,141
1,500
1
500
Legal
- - - 77,175
105,000
,
85
000
Professional Dues
- - - 600
,
Election expense
- - - 6
096
-
600
Travel and training
,
- 2,734
-
4,250
6,450
5
500
Total - Operating Chrgs
- 90,787
110,750
,
99,050
Data proc. hardware
_
Total - Capital
Total
$ $ $ $ 92,101
$ 115,300
$ 103,600
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Finance
Finance
0
Accounting'( Municipal
Court
• Budgeting
Court
• Payroll
Administration
• Accounts
Collect Fees &
Payable
Fines
• Utility & Tax
Billing
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.
ACTIVITY SUMMARY
The Finance Department provide a wide range
of financial and administrative services to
citizens and other City Departments including:
utility and tax billing, purchasing, budgeting,
risk management, cash management, personnel,
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 this budget.
Accomplishments in 2004:
Completed Comprehensive Annual
Financial Report in accordance with the new
report model mandated by GASB 34.
r Outsourced utility bill printing.
Goals for 2005:
* Review accounting internal control over
payroll transactions.
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Account
Actual
Actual
Actual
Actual
Revised
Proposed
Description
2000
2001
2002
2003
2004
2005
Finance
Personnel
$ 358,109
$ 389,767
$ 434,913
$ 426,523
$ 443,370
$ 450,610
Operating charges
276,013
343,705
326,572
328,764
319,400
335,100
Capital
4,934
16,291
-
3,455
4,500
3,000
Total
639,056
749,763
761,485
758,742
767,270
788,710
Municipal Court
Personnel
158,221
156,387
149,711
160,219
169,330
171,310
Operating charges
7,529
20,794
9,087
7,664
7,400
Capital
1,302
3,124
-
-
Total
167,052
180,305
158,798
167,883
176,730
180,510
City-Wide Charges
Operating charges
1,024,209
1,304,938
722,631
438,403
618,720
458,400
Total
1,024,209
1,304,938
722,631
438,403
618,720
458,400
TotaiDepartment
$1,830,317
$2,235,006
$1,642,914
$1,365,028
$1,562,720
$1,427,620
STAFFING SCHEDULE
POSITION
Finance
Accounting
Finance Director
Assistant Finance Director
Deputy Tax/Assessor Collector
Accounting Specialist
Cashier
Municipal Court
Municipal Court Clerk
Denutv Court Clerk
BUDGET BUDGET SALARY RANGE
2004 2005 MINIMUM MAXIM
ERl
1 1
63,857
85,569
42
1 1
49,502
66,526
39
1 1
41,803
56,179
37
3 3
30,884
41,506
34
1 1
26,032
34,986 j
39 1 1 41,803 56,179
34 1 1 26,032 34,986
9 9
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Detail
Finance Actual Actual Actual Actual Revised Recommend
Account Description 2000 2001 2002 2003 2004 2005
Salaries and wages
Overtime
Longevity
Auto allowance
Part-time/temporary
Retirement contribution
Social security cont.
Health care benefits
Workers' compensation
Other benefits
Employee relations
Employee tuition
Total - Personnel
Communications costs
Consultants
Other contracted svcs
Professional dues
Pcations
Eq ipment maintenance
Recruiting and hiring
Equipment lease/rental
Facilities
Office supplies
Operating supplies
Travel and training
Total - Operating Chrgs
$ 249,554 $
252,498
$ 307,850
310,388
$ 315,850
$ 315,790
11,797
21,720
20,024
8,097
7,100
7,040
2,906
2,800
2,662
2,577
2,990
3,300
3,632
3,600
3,600
3,624
3,600
3,600
3,218
14,170
-
808
-
-
33,395
36,632
40,520
37,319
48,040
51,110
20,128
20,619
24,894
23,959
24,340
25,110
31,704
33,483
33,487
37,734
40,120
41,520
872
690
771
967
730
280
-
-
-
-
-
1,860
903
3,555
1,105
1,050
600
1,000
358,109
389,767
434,913
426,523
443,370
450,610
29,644
52,958
37,549
38,293
40,000
43,200
607
10,236
379
-
-
-
153,358
152,628
208,506
241,008
240,000
240,000
2,650
2,465
2,735
2,031
2,400
2,760
1,069
925
1,495
775
1,000
1,000
54,617
75,210
27,124
3,924
1,000
6,540
-
728
-
-
-
-
7,960
7,712
12,354
8,481
6,500
7,500
8,053
3,286
5,401
11,432
6,000
6,000
5,460
17,565
10,768
8,955
7,500
9,900
5,404
11,680
10,643
6,658
7,000
7,200
7,191
8,312
9,618
7,206
8,000
11,000
276,013
343,705
326,572
328,763
319,400
335,100
Data proc. hardware
4,934
16,291 -
3,455
4,500
3,000
Total - Capital
4,934
16,291 -
3,455
4,500
3,000
Total
$ 639,056 $
749,763 $ 761,485
$ 758,741
$ 767,270
$ 788,710
0
Expenditure Detail
Court
Account Description
Actual
2000
Actual
2001
Actual
2002
Actual
2003
Revised
2004
Propo
2005
Salaries and wages
$ 116,808
$ 112,089
$ 111,303
117,722
$ 123,370
$ 124,650
Overtime
7,861
8,796
5,568
5,928
5,730
4,480
Longevity
2,364
1,515
782
824
950
1,080
Part-time/temporary
-
-
-
293
-
Retirement contribution
10,493
758
8,735
9,629
12,020
12,280
Social security cont.
9,487
10,197
8,650
8,836
9,880
9,990
Health care benefits
10,898
9,204
14,444
16,692
17,140
18,160
Workers' compensation
310
13,552
229
295
240
200
Other benefits
_
_
_
-
470
Employee tuition
-
276
_
_
_
Total - Personnel
158,221
156,387
149,711
160,219
169,330
171,310
Communication costs
2,665
2,995
Other contracts svcs
90
10,633
Professional dues
175
595
Publications
-
651
Equipment maintenance
1,776
2,886
Office supplies
1,250
725
Travel and training
1,573
2,309
Total - Operating Chrgs
7,529
20,794
3,247
2,532
1,750
2,700
480
498
500
500
539
395
600
500
266
409
500
750
538
96
750
750
3,230
1,679
1,500
1,
787
2,055
1,800
2,2
9,087
7,664
7,400
9,200
Data proc. equipment 1,302 3,124 -
Total-Capital 30T-312 - _ _
Total $ 167,052 $ 180,305 $ 158,798 $ 167,883 $ 176,730 $ 180,510
9
Detail
Account Description
Consultants
Employee relations
Human resources
Recruiting and hiring
Employee Safety
Employee assistance
Employee tuition
Unemployment
Retiree health benefits
Compensation due to
separating employees
Insurance
General liability ins
Auto liability
Auto physical damage
Errors and omissions
Real and personal prop.
W i r and machinery
e & fidelity bond
Property
Other
Utilities
Electricity
Street light tariff
Telephone
Computer network maint.
City Mgr's contingency
Transfers to other funds
Capital Projects
Solid Waste
Total
Actual Actual Actual Actual Kevtsea rroposeu
2000 2001 2002 2003 2004 2005
$ _ $ 150 $ - -
292 - - -
13,916
22,118
10,000
10,000
-
2,900
2,900
3,394
2,378
3,500
3,600
_
-
-
6,286
10,600
30,000
6,628
11,941
1,500
-
5,020
46,227
97,048
38,544
25,543
150,000
-
18,577
15,616
11,696
33,762
18,290
18,500
21,276
44,623
22,094
24,781
34,110
38,000
20,730
18,662
12,385
11,487
20,360
18,600
18,805
16,539
12,309
13,846
19,280
19,300
776
1,075
754
13,960
36,900
36,000
1,480
1,210
630
965
1,260
1,500
21,421
29,420
23,634
26,766
-
-
(7,498)
(12,772)
-
-
-
-
175,551
193,796
187,796
94,725
150,000
50,000
-
_
-
-
55,000
-
59,556
58,963
64,831
65,000
65,000
17,623
692
56,779
43,929
50,000
70,000
38,949
39,323
23,109
41,085
40,000
40,000
650,000 800,000 250,000 - - -
$ 1,024,209 $ 1,304,938 $ 722,631 $ 438,403 $ 618,720 $ 458,400
0
Police
0
Jailing
Alarm
Preventative
Monitoring
Patrols
Follow-Up
Crime Scene
Investigation
Investigation •
Public Safety
Traffic
Dispatch
Enforcement •
Public
Relations
Programs
DEPARTMENT MISSION
To preserve the peace and to protect life and property by
enforcing State, Federal and local laws.
ACTIVITY SUMMARY
The Police Department is responsible for
preserving the peace and basic law enforcement
in the City.
Budget Changes
* Direct Link administration was transferred
to Fire Department and one Dispatcher
Position was deleted.
Accomplishments in 2004:
* Connected to the SETCIC Regional Warrant
system allowing Municipal Court warrants
to be entered into the system.
* New higher quality uniforms were issued to
the officers.
Goals for 2005:
* A new telephone and dispatch recording
system will be installed.
* Old video cameras in patrol vehicles will be
replaced with digital cameras as the old
cameras wear out.
* A new digital recorder will be installed in
dispatch to monitor security cameras.
* New computer connections with the
Houston Police Department and Harris
County are being installed. These
connections will allow officers to check
HPD and Harris Co. crime records on line.
* The evidence/property storage room was
renovated allowing better control and
tracking of evidence.
Account Actual Actual Actual Actual Revised Proposed
Description 2000 2001 2002 2003 2004 2005
Personnel
$1,369,489
$1,727,940
$1,890,250
$1,956,467
$1,896,210
$1,930,520
Operating charges
342,455
315,449
230,061
235,843
194,740
276,870
Capital
34,662
33,021
33,171
25,699
7,200
Total
1,746,606
2,076,410
2,153,482
2,218,009
2,098,150
2,207,39
Communications
Personnel
280,744
325,534
457,152
442,905
493,400
453,090
Operating charges
60,180
66,306
58,574
71,572
74,500
17,000
Capital
_
_
_
_
Total
340,924
391,840
515,726
514,477
567,900
470,090
Total Department $2,087,530 $2,468,250 $2,669,208 $2,732,486 $2,666,050 $
0
0
1..J
STAFFING SCHEDULE
POSITION
GRADE
BUDGET
2004
BUDGET
2005
SALARY RANGE
MINIMUM MAXIMUM
Police Department
Police
Chief
ER2
1
1
75,800
102,683
Captain
ERl
1
1
63,965
82,645
Police Lieutenant
PL
2
2
58,626
78,789
Police Sergeant
PS
5
4
50,979
68,512
Police Officer
PO
16
17
40,784
54,810
Communications
Administrative Assistant
38
1
1
35,737
48,029
Police Dispatcher
PD
9
8
31,661
42,549
Total Police
35
34
Expenditure Detail
Police
Actual
Actual
Actual
Actual
Revised
Propose
Account Description
2000
2001
2002
2003
2004
2005
Salaries and wages
$ 918,193
$ 1,147,115
$ 1,290,498
$ 1,348,892
$ 1,239,210
$ 1,276
950
Overtime
93,232
122,976
120,190
122,457
132,580
,
99
430
Longevity
8,869
10,333
11,575
11,606
11,890
,
12
970
Auto allowance
3,632
3,600
3,600
3,594
5,460
,
5,400
Part-time/temporary
1,313
-
Retirement contribution
133,590
172,437
180,595
175,743
211,080
218
330
Social security cont.
76,294
94,527
105,290
103,719
106,080
,
107
270
Health care benefits
100,679
139,326
135,505
143,075
158,070
,
148,510
Workers' compensation
32,813
35,769
38,889
45,431
30,340
48
380
Other benefits
-
,
Employee relations
355
1,347
-
2,196
-
1,950
1,500
11,280
2,000
Employee tuition
519
510
1,912
-
-
Total - Personnel
1,369,489
1,727,940
1,890,250
1,956,467
1,896,210
1,930,520
Communications costs
17,024
20,744
9,380
8,779
10,000
12,060
Community relations
3,437
282
2,453
1,376
2,500
3,000
Consultants
-
340
2,678
-
1,800
2,000
Professional dues
1,144
864
1,806
1,421
2,000
1,850
Publications
803
1,153
1,505
752
1,000
1,800
Law enforcement liab.
13,880
16,958
10,633
11,078
14,680
15
00
Equip. replacement
127,958
95,300
63,200
65,500
-
,
70,560
Equipmentmaint.
74,428
58,969
41,982
46,773
37,500
57,750
Vehicle maintenance
10,683
11,265
13,392
12,507
15,220
Recruiting and hiring
10,424
1,341
395
-
_
Apprehension & jailing
2,617
1,424
1,315
1,395
1,500
4,030
Equipment lease/rental
11,918
11,633
10,627
12,043
10,000
12,000
Facilities rent
9,515
25,428
3,757
26,460
27,000
27,000
Office supplies
3,616
5,269
17,490
3,273
6,000
5,400
Operating supplies
18,800
20,653
20,440
10,989
22,500
21,020
Fuel
21,960
21,801
16,130
19,452
25,000
25,000
Travel and training
14,248
22,025
12,878
14,045
18,040
18,400
Total - Operating Chrgs
342,455
315,449
230,061
235,843
194,740
276,870
Other Capital Outlay
32,077
1,847
32,045
15,961
6,200
-
Data proc. hardware
2,585
31,174
1,126
9,738
1,000
_
Total - Capital
34,662
33,021
33,171
25,699
7,200
Total
$ 1,746,606
$ 2,076,410
$ 2,153,482
$ 2,218,009 $
2,098,150 $
2,207,390
0
Esnenditure Detail
_ Communications
Account Description
Actual
2000
Actual
2001
Actual
2002
Actual
2003
Revised
2004
Proposed
2005
Salaries and wages
$ 195,399
$ 227,880
$ 318,354
$ 304,673
$ 336,500
$ 294,610
Overtime
16,788
22,032
33,420
27,294
27,190
23,860
Longevity
1,282
1,261
1,790
1,886
2,340
4,260
Part-time/temporary
4,480
-
-
-
-
Retirement contribution
27,305
32,240
44,695
41,537
57,520
55,460
Social security cont.
16,137
18,633
26,710
24,873
25,860
27,250
Health care benefits
18,459
23,021
31,535
41,847
43,360
39,720
Workers' compensation
894
467
648
798
630
970
Other Benefits
6,960
Total - Personnel
280,744
325,534
457,152
442,908
493,400
453,090
Communications costs
981
344
-
7,271
9,000
12,000
Other contract services
49,823
58,990
49,483
60,807
63,000
-
Equipment maintenance
6,671
4,785
4,508
1,189
1,000
2,000
Office supplies
1,594
1,340
2,516
409
-
-
Travel and training
1,111
847
2,067
1,895
1,500
3,000
Total - Operating Chrgs
60,180
66,306
58,574
71,571
74,500
17,000
O
10 Capital Outlay = _
Total $ 340,924 $ 391,840 $ 515,726 $ 514,479 $ 567,900 $ 470,090
0
•
E
0
9
•
Fire
• Fire Education
• Fire Prevention
• Fire Supression
• EMS
• Emergency Management
• DirectLink Alarm
Program
DEPARTMENT MISSION
Dedicated to the preservation of lives and property.
0
ACTIVITY SUMMARY
The Fire Department is responsible for
protecting lives and property from fire and
natural disasters. The City's Fire Department
provides fire suppression, emergency medical
services with advanced life support capability
practiced by trained paramedics, fire inspections,
and emergency management services. The
Department also has assumed responsibility for
the operations of the central alarm monitoring
system, Direct Link.
Budget Changes:
* One half of administrative assistant position
added to administer Direct Link and provide
administrative support.
M Mosquito spraying was transferred to Public
Works.
Accomplishments in 2004:
x Replaced Fire Chief.
x Reorganization of Fire Department
Personnel.
M Awarded Office of Domestic Preparedness
Grant amounting to $55,000.
Goals for 2005
* Update emergency management capabilities
and preparedness,
* Emphasize training firefighter safety.
x Increase the number of subscribers to the
City's Direct Link program.
11
Account Actual Actual Actual Actual Revised Proposed
Description 2000 2001 2002 2003 2004 2005
Personnel
$1,373,146
$1,494,212
$1,610,414
$1,827,196
$1,946,700
$2,001,900
Operating charges
171,364
154,995
144,750
119,877
113,650
183,
Capital
39,526
14,124
3,563
22,125
-
55,
Total
1,584,036
1,663,331
1,758,727
1,969,198
7060,350
2,240,250
Total Department
$1,584,036
$1,663,331
$1,758,727
$1,969,198
$2,060,350
$2,240,250
STAFFING SCHEDULE
POSITION
GRADE
BUDGET
2004
BUDGET
2005
SALARY RANGE
MINIMUM MAXIMUM
Fire Department
Chief
ER2
1
1
74,906
100,374
Fire Marshal
FM
1
1
57,645
77,470
Fire Captain
FC
3
3
57,645
77,470
Fire Lieutenant
FL
3
3
48,038
64,559
Firefighter
FF
15
15
37,677
50,634
Administrative Assistant
38
-
0.5
34,934
46,949
Communications Officer/IT Mating
CO
1
1
57,645
77,470
Total-Fire Department
24
24.5
0
Expenditure Detail
Fire Actual Actual Actual Actual Revised Proposed
Account Description 2000 2001 2002 2003 2004 2005
Qaha as and wages $ 960,253 $ 1,030,689 $ 1,099,264 $ 1,251,392 $ 1,339,060 $ 1,331,510
Overtime
Longevity
Auto allowance
Part-time/temporary
Retirement contribution
Social security cont.
Health care benefits
Workers' compensation
other benefits
Employee relations
Employee tuition
Total - Personnel
64,486
77,934
111,718
19,815
18,727
19,376
3,962
3,600
804
2,963
-
-
138,435
151,851
158,665
79,958
83,971
91,168
84,059
107,891
107,575
17,127
16,252
17,057
605
893
2,395
1,484
2,404
2,396
1,373,146
1,494,212
1,610,418
98,602
21,097
82,-~)SU
19,040
4,200
76;/SU
17,110
4,200
8,170
222,460
109,300
180,590
30,930
19,400
1,500
Communications costs
54,719
21,067
19,747
Community relations
4,182
4,329
694
Other contracted Svcs
12,640
17,800
17,738
Professional dues
1,310
1,160
1,435
Publications
643
133
35
Equipment Replacement
18,417
17,000
28,580
ent maintenance
10,617
11,981
8,875
& maintenance
V
2 123
24,385
13,329
e
100
175,194
102,719
150,869
25,211
2,012
1,827,196
7,756
5,489
10,300
936
14,080
8,776
14,922
206,090
103,280
172,000
19,000
1,500
1,946,700
6,700
5,900
19,600
1,500
450
10,000
17,000
Recruiting & hiring
,
1,909
-
-
-
Office supplies
2,545
2,982
2,313
1,457
3,500
Operating supplies
38,074
28,495
30,976
30,622
30,000
Fuel
3,906
3,336
2,912
3,653
4,000
Travel and training
20,280
22,327
18,116
21,886
15,000
Total - Operating Charges
171,364
154,995
144,750
119,877
113,650
Data processing hardware
1,518
-
1,076
3,591
-
Other equipment
38,008
14,124
2,487
18,534
Total - Capital
39,526
14,124
3,563
22,125
-
Total $
1,584,036 $
1,663,331 $
1,758,731 $
1,969,198
$ 2,060,350
2,001,900
6,550
6,000
67,100
2,000
500
14,000
10,000
17,000
4,500
29,700
5,000
21,000
183,350
5,000
50,000
55,000
$ 2,240,250
•
0
0
PUBLIC WORKS
DEPARTMENT MISSION
40
The Department's mission is to provide the following services: (1) maintain
the City's streets at a level consistent with a modern urban area; (2)
maintain the City's drainage system to insure that storm water is removed at
the peak levels for which the system was designed, (3) insure the City's fleet
of motor vehicles are maintained at highest standards of safety and
efficiency; and (4) enforce the City's building, plumbing, and electrical
codes to insure the construction and maintenance of safe residential and
commercial structures.
Fleet Sewer Planning
Inspection '
Code Maintenance Streets GIS
Enforcement Recycling Drainage Zoning
Traffic Control
ACTIVITY SUMMARY
The Public Works Department is responsible for
the City's civil engineering, utility, and internal
maintenance services. This diverse department
encompasses planning, street and drainage
maintenance, enforcing building codes, solid
waste collection and city vehicle maintenance.
Budget Changes:
* Facilities Management Division transferred
to Parks and Recreation ($225,820).
* Mosquito spraying transferred to General
Services Division ($5,200)
* All vehicle maintenance concentrated in
General Services ($100,000).
Accomplishments in 2004:
* Developed a master tree plan and a master
tree inventory.
* Developed GIS timetable and began
implementation.
* Coordinated "Meet the City" day.
* Completed city-wide traffic sign
replacement program.
* Completed data collection and conditions
database for all City storm sewers, and
correlated with GIS, creating the baseline
for the storm sewer preventive maintenance
program.
Goals for 2005:
* Continue implementation of GIS,
developing additional data layers and maps.
•
11
0
Account Actual Actual Actual Actual Revised Prorlaerrinfinn 2000 2001 2002 2003 2004 20;0!]
Personnel $
235,438
$ 208,869
$ 170,077
$ 223,720
$ 237,300
$ 249,390
Operating charges
72,962
47,850
48,732
47,198
41,250
62,120
Capital
1,403
1,781
3,000
3,000
-
Total
309,803
258,500
221,809
273,918
278,550
311,510
Development Services
Personnel
342,210
436,829
490,206
480,660
370,547
414,670
Operating charges
70,944
38,002
78,984
81,763
41,450
38,230
Capital
3,277
1,998
2,955
3,196
3,500
4,500
Total
416,431
476,829
572,145
565,619
415,497
457,400
General Services-General Fund
Personnel
-
-
-
269,973
324,330
320,920
Operating charges
-
-
-
75,554
51,370
179,300
Capital
-
-
-
1,489
-
-
Total
-
-
-
347,016
375,700
500,220
Operations-General Fund
Personnel
453,917
398,374
378,300
187,692
146,380
145,220
Operating charges
157,678
289,082
108,288
55,303
28,400
60,630
Capital
2,911
5,253
851
-
-
Total
614,506
692,709
487,439
242,995
174,780
205,850
Personnel - - - - 136,020
Operating charges - - - - 20,500
Capital - - - - 3,200
Total - - - - 159,720
Total Department $1,340,740 $1,428,038 $1,281,393 $1,429,548 $1,404,247
147,670
63,760
2
0
STAFFING SCHEDULE
BUDGET
BUDGET
SALARY RANGE
POSITION
GRADE
2004
2005
MINIMUM
MAXIMUM
Public Works
Public Works Administration
Asst. City ManagerlPublic Works I
ER3
1
1
84,291
112,950
Office Manager
39
1
1
41,803
56,179
Public Works Secretary
34
1
1
26,032
34,986
Development Services
Chief Building Official
43
1
1
53,214
71,312
Plans Examiner
39
1
1
41,803
56,179
Senior Inspector
39
1
2
41,803
56,179
Building Inspector
38
1
1
35,737
48,029
Code EnforcementlACO
38
1
1
35,737
48,029
Development Srvcs Secretary
36
2
2
29,672
39,877
Planning
City Planner/Forester
43
1
1
53,214
71,312
Planning & Development Assistant
38
1
1
35,737
48,029
General Services
General Service Superintendent
43
1
1
53,214
71,312
Crew Leader
37
1
1
30,884
41,506
Traffic Technician
37
1
1
30,884
41,506
Mechanic
36
1
1
29,672
39,877
Laborer
32
1
1
22,393
30,095
Operations
Equipment Operator
35
2
1
28,458
38,246 .
Maintenance Worker - Street
32
2
2
22,393
30,095
Total-Public Works
21
21
0
Detail
inistration Actual Actual Actual Revised Proposed
Account Description 2001 2002 2003 2004 2005
Salaries and wages
$ 132,196
$ 131,860
$ 155,000
Overtime
2,428
3,095
2,600
Longevity
1,077
566
600
Auto allowance
4,350
2,550
3,600
Part-time/temporary
9,100
-
1,610
Retirement contribution
31,141
7,806
19,900
Social security cont.
11,678
10,198
11,600
Health care benefits
13,081
11,697
20,220
Workers' compensation
632
432
610
Other Benefits
-
-
-
Employee relations
3,186
1,873
7,980
Employee tuition
-
-
-
Total - Personnel
208,869
170,077
223,720
Communications costs
4,870
9,847
1,100
Community relations
100
-
3,450
Consultants
11,186
18,241
20,498
Other contracted svcs
8,151
150
-
P fessional dues
703
1,281
2,000
ications
50
145
500
Equipment replacement
2,600
-
-
Equipment maintenance
4,501
2,681
3,500
Equipment lease/rental
8,254
8,536
9,320
Office supplies
3,397
3,610
4,290
Operating supplies
2,102
913
2,540
Electricity
-
-
-
Travel and training
1,936
3,328
-
Total - Operating Charges
47,850
48,732
47,198
Data processing hardware 1,781 3,000 3,000
Other equipment -
Total Capital 1,781 3,000 3,000
Total
$ 163,100
3,150
760
4,240
1,400
25,080
12,130
21,990
450
5,000
237,300
3,500
3,000
12,000
1,500
250
500
9,500
2,500
5,000
$
I ().J, /'+U
3,450
1,080
4,200
1,400
26,890
13,210
27,600
470
2,350
5,000
249,390
2,800
3,500
23,000
2,000
500
3,500
9,000
5,040
8,280
3,500 4,500
41,250 62,120
$ 258,500 $ 221,809 $ 273,918 $ 278,550 $ 311,510
CITY OF WEST UNIVERSITY PLACE
Expenditure Detail
Development Services Actual Actual Actual Estimated Proposed
Account Description 2001 2002 2003 2004 2005
u . s
a ~Lu,go.~
a s..Jy,yua
:556,088
$ 249,534
$ 292,890
Overtime
14,934
28,777
21,728
22,405
6,050
Longevity
1,498
1,824
1,977
1,607
2,100
Allowances
-
-
994
-
Part-time/temporary
1,085
12,255
10,039
10,000
-
Retirement contribution
44,843
47,185
45,143
39,289
46,940
Social security cont.
24,601
27,491
26,485
19,944
23,060
Health care benefits
30,426
28,558
35,721
26,275
35,990
Workers' compensation
1,756
1,938
2,483
1,494
2,560
Other Benefits
-
-
5,080
Employee relations
1,201
1,454
Employee tuition
-
816
Total - Personnel
436,829
490,206
480,660
370,547
414,670
Communications costs
3,782
5,257
3,999
5,600
4,000
Community relations
3,601
2,907
4,061
2,500
1,500
Other contracted svcs
(8,697)
29,361
17,736
11,000
_
Professional dues
795
1,347
1,845
750
1,200
Publications
940
1,226
1,514
1,200
1,000
Equipment replacement
-
10,350
12,850
-
8,580
Equipment maintenance
16,762
3,870
3,206
1,200
1,500
Vehicle maintenance
1,510
983
1,640
2,000
_
Office supplies
5,099
4,398
5,556
2,500
2,700
Operating supplies
5,706
7,828
18,005
7,500
6,750
Fuel
1,904
2,577
3,370
3,200
4,000
Travel and training
6,600
8,880
7,981
4,000
7,000
Total - Operating Charges
38,002
78,984
81,763
41,450
38,230
Data processing hardware
1,998
2,355
3,196
2,500
4,500
Other Equipment
-
600
-
1,000
Total Capital
1,998
2,955
3,196
3,500
4,500
Total
$ 476,829
$ 572,145
$ 565,619
$ 415,497
$ 457,400
•
10
9
Expenditure Detail
General Services
Actual Actual Actual Actual
Revised
Proposed
Account Description
2000 2001 2002 2003
2004
2005
Salaries and wages
$ - $ - $ - $ 191,778
$ 223,720
$ 223,740
Overtime
- - - 5,300
6,670
5,250
Longevity
- - - 1,857
2,420
2,160
Allowances
- - - 300
600
Part-time/temporary
- - - 1,200
-
-
Retirement contribution
- - - 25,022
34,480
36,140
Social security cont.
- - - 14,971
17,520
17,760
Health care benefits
- - - 21,153
33,870
23,460
Workers' compensation
- - - 8,392
5,650
7,560
Other benefits
- - - -
-
4,250
Employee relations
- - -
-
Employee tuition
- - - -
-
-
Total - Personnel
- - - 269,973
324,330
320,920
Communications costs
- - - 802
1,600
1,000
Other contracted Svcs
- - - 8,745
3,800
15,000
Publications
- - - 713
870
1,100
Equipment replacement
- - - 5,080
-
6,000
Equipment maintenance
- - - 3,827
1,500
5,000
Vehicle maintenance
- - - 8,745
5,000
100,000
Traffic control
- - - 17,593
10,000
12,000
Equipment lease/rent
- - - 2,583
2,000
3,000
Office supplies
- - - 1,053
500
1,350
Operating supplies
- - - 5,800
5,000
6,300
Fuel
- - - 6,011
9,600
11,550
Travel and training
- - - 3,310
4,500
5,000
Utilities
- - - 11,292
7,000
12,000
Total - Operating Charges
- - - 75,554
51,370
179,300
Data processing equipment
- - - 1,489
-
-
Total Capital
- - 1,489
-
-
Total
$ $ - $ $ 347,016
$ 375,700
$ 500,220
0
CITY OF WEST UNIVERSITY PLACE
Expenditure Detail •
Street Operations
Account Description
Actual
2000
Actual
2001
Actual
2002
Actual
2003
Revised
2004
Proposed
2005
Salaries and wages
$ 273,592
$ 224,905
$ 232,809
$ 99,945
$ 77,460
$ 79,460
Overtime
34,674
40,084
31,453
24,355
23,290
15,020
Longevity
6,422
5,343
3,541
895
650
1,020
Part-time/temporary
343
-
-
6,880
17,000
5,000
Retirement contribution
41,308
36,763
34,216
15,665
9,330
14,870
Social security cont.
23,836
20,300
20,150
9,350
5,000
7,310
Health care benefits
48,570
53,743
39,566
20,898
11,220
16,220
Workers' compensation
25,030
17,106
15,930
9,704
2,430
4,280
Other benefits
-
2,040
Employee relations
142
130
635
-
Employee tuition
-
-
-
-
-
-
Total - Personnel
453,917
398,374
378,300
187,692
146,380
145,220
Communications costs
1,825
1,841
1,460
438
1,000
1,000
Community relations
-
-
-
3,391
2,500
3,000
Other contracted services
-
-
5,083
2,500
2,500
Publications
34
25
-
117
200
300
Equipment replacement
38,133
35,200
21,688
10,640
-
8,510
Equipment maintenance
5,800
8,151
4,388
1,988
2,500
2,500
Vehicle maintenance
7,558
9,447
6,043
1,536
1,250
-
Drainage maintenance
-
-
-
16,745
5,000
20,000
Street maintenance
61,819
141,016
24,198
8,724
7,500
15,000
Traffic control
45
34,984
26,755
-
-
-
Office supplies
69
601
-
358
300
270
Operating supplies
11,553
10,686
3,885
3,594
3,000
2,700
Fuel
7,054
7,629
6,217
1,820
2,000
4,200
Construction materials
12,772
5,903
3,496
-
-
-
Travel and training
424
1,539
1,732
869
650
650
Utilities
10,593
32,060
8,426
-
-
-
Total - Operating Charges
157,678
289,082
108,288
55,303
28,400
60,630
Other equipment
2,911
5,253
851
-
-
-
Total Capital
2,911
5,253
851
-
-
-
Total
$ 614,507
$ 692,709
$ 487,439
$ 242,995
$ 174,780
$ 205,850
40
•
Detail
Planning Actual Actual Actual Actual xeviseo rroposeo
Account Description 2000 2001 2002 2003 2004 2005
Salaries and wages
Overtime
Longevity
Allowences
Part-time/temporary
Retirement contribution
Social security cont.
Health care benefits
Workers' compensation
Other Benefits
Employee relations
Employee tuition
Total - Personnel
Communications costs
Community relations
Other contracted svcs
Professional dues
• Publications
Equipment replacement
Equipment maintenance
Vehicle maintenance
Office supplies
Operating supplies
Fuel
Travel and training
Total - Operating Charges
Data processing hardware
Other Equipment
Total Capital
Total
$ 98,680 $
99,440
1,030
550
880
1,110
260
15,170
21,290
7,190
10,460
12,430
12,680
380
320
-
1,820
136,020
147,670
150
600
5,000
5,000
2,000
40,000
500
2,000
200
450
-
960
500
1,200
500
-
2,000
1,800
3,500
3,150
150
800
6,000
7,800
20,500
63,760
3,200 1,500
3,200 1,500
$ $ $ $ $ 159,720 $ 212,930
is
•
•
0
C~
i
Parks and Recreation
• Manages Aquatics
Landscape Leisure
• Manages Classes
Janitorial Special Events
Services Adult Athletics
• Management
• Budget
Preparation
and
Compliance
• Master
Planning
• Activity
Management
Transportation
Leisure Programs
Social Services
Health Fairs and
Awareness
Special Events
DEPARTMENT MISSION
To provide the City residents of all ages quality leisure programs and
activities in safe and well maintained parks and recreation facilities.
ACTIVITY SUMMARY
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 landscape maintenance and janitorial
service.
Budget Changes:
* Facilities maintenance transferred from
Public Works
* West U Recreation Center budgeted for a
full year
Budget was divided into five cost centers:
Administration, Colonial Party WestURec
Center, Facilities Maintenance and Senior
Services.
Accomplishments in 2004:
* Hired new Parks and Recreation Director.
Goals for 2005.•
x Develop WestU Recreation Center plan.
Account
Description
Actual
2000
Actual
2001
Actual
2002
Actual
2003
Revised
2004
Proposed
2005
Community Bldg
Personnel $
367,983
$ 391,767
$ 459,840
$ 513,078
$ 546,290
$ 236,800
Operating charges
288,288
243,845
225,141
246,766
285,300
116,810
Capital
10,490
7,888
500
-
14,020
6,000
Total
666,761
643,500
685,481
759,844
845,610
359,610
Senior Services
Personnel
119,018
123,467
123,348
142,890
120,910
125,520
Operating charges
26,857
25,791
27,093
24,000
24,190
27,040
Capital
-
6,148
3,560
2,096
-
9,000
Total
145,875
155,406
154,001
168,986
145,100
161,560
Recreation Center
Personnel
-
-
-
-
17,040
20,700
Operating charges
-
-
86,630
40,650
Capital
-
-
_
-
-
Total
-
-
-
103,670
61,350
Facility Management
Personnel
65,888
77,097
77,892
42,853
72,330
126,070
Operating charges
129,895
168,040
162,056
158,703
160,400
346,540
Capital
11,512
5,665
-
-
-
_
Total
207,295
250,802
239,948
201,556
232,730
472,610
Colonial Park
rersonnet - - - - - 236,950
Operating charges - - - - - 33,410
Capital - - - - - 5,000
Total - - - - - 275,360
Total Department $1,019,931 $1,049,708 $1,079,430 $1,130,386 $1,327,110 $1,330,490
is
0
0
•
STAFFING SCHEDULE
POSITION
GRADE
BUDGET
2004
BUDGET
2005
SALARY RANGE
MINIMUM MAXIMUM
Parks and Recreation
Parks and Recreation
Parks and Recreation Director
ERl
1
1
63,857
85,569
Administrative Assistant
38
1
1
35,737
48,029
Friends of West U Parks Director
NC
1
1
30,997
(current)
Senior Services
Senior Services Manager
40
1
1
43,622
58,624
Senior Activity Coordinator
34
1
1
26,032
34,986
Facility Maintenance
Building Maintenance Supervisor
39
1
1
41,803
56,179
Parks & Rec Maintenance 1
32
1
1
22,393
30,095
Colonial Park
Recreation Manager
40
1
1
43,622
58,624
Total--Parks and Recreation
8
8
0
Expenditure Detail
Parks & Recreation Actual Actual Actual Actual Estimated Propo
Account Description 2000 2001 2002 2003 2004 2005
. -c-~
W ,
y LYY,/L/
.p LOL,/Ya
a -11S,26S
SS8,830
$ 149
910
Overtime
1,028
658
550
6,030
4,120
,
1,590
Longevity
922
1,025
1,204
1,504
1,460
720
Auto allowance
3,911
3,600
3,610
3,613
3,630
4,200
Part-time/temporary
86,488
89,332
112,480
114,916
94,610
13,500
Retirement contribution
16,599
18,365
21,251
24,134
33,930
24,370
Social security cont.
19,597
20,378
23,839
25,825
31,000
13,010
Health care benefits
6,351
5,560
7,693
16,229
32,090
21,890
Workers' compensation
5,498
4,640
5,086
7,169
6,240
3,820
Other benefits
2,290
Employee relations
64
75
400
375
375
1,500
Employee tuition
292
3,407
929
-
-
Total - Personnel
367,983
391,767
459,840
513,078
546,285
236,800
Communications costs
24,011
13,578
15,569
25,468
15,000
20,500
Community relations
32,848
2,919
1,312
982
1,000
3,500
Tri-Sports
-
-
27,000
30,000
30,000
30,000
Leisure class instructors
-
-
-
-
-
40,000
Professional dues
45
265
-
740
500
1,1Iy0
Equipment replacement
13,542
12,500
12,713
12,500
•
Equipment maintenance
8,926
7,512
2,819
800
3,200
1,000
Building and grounds
74,474
63,893
61,834
59,259
60,000
-
Swimming pool maint
18,567
17,974
19,279
13,752
50,000
-
Recruiting and hiring
230
195
-
Equipment lease/rental
4,939
2,521
7,078
4,320
3,800
5,400
Office supplies
3,017
3,643
1,611
4,319
3,000
2,250
Operating supplies
11,042
15,208
13,428
15,046
18,000
9,000
Treatment chemicals
9,062
18,301
11,032
10,679
7,500
-
Travel and training
2,280
1,334
1,754
3,352
3,300
4,000
Electricity
85,307
84,002
49,712
65,549
90,000
Total - Operating Charges
288,288
243,845
225,141
246,766
285,300
116,810
Furniture and equipment
7,567
1,541
500 _
Data processing hardware
2,923
3,422
- 4,280 -
Other equipment
-
2,925
- 9,739 6,000
Total - Capital
10,490
7,888
500 - 14,019 6,000
Total
$ 666,761
$ 643,500
$ 685,481 $ 759,844 $ 845,604 $ 359,610
C
Detail
T Senior Services
Account Description
Salaries and wages
Overtime
Longevity
Part-time/temporary
Retirement contribution
Social security cont.
Health care benefits
Workers' compensation
Other benefits
Employee relations
Total - Personnel
Communication costs
Community relations
Boards & committees
Boards & committees
Professional dues
Publications
*quipment replacement
uipment maintenance
Vehicle maintenance
Equipment lease/rental
Office supplies
Operating supplies
Fuel
Travel and training
Total - Operating Charges
Furniture & equipment
Data processing equipment
Total-Capital
Total
Actual
Actual
Actual
Actual
Estimated
Proposed
2000
2001
2002
2003
2004
2005
$ 84,019
$ 85,938
$ 86,129
$ 100,334
$ 89,610
$ 83,450
124
571
2,556
727
320
1,390
1,123
1,205
1,101
569
80
240
2,800
970
1,079
-
150
-
10,920
11,866
11,435
13,338
11,910
13,000
6,302
6,585
6,724
7,636
6,770
7,510
12,714
15,308
15,973
19,023
11,640
18,160
1,016
1,024
1,005
1,263
430
320
1,450
-
-
346
-
-
-
119,018
123,467
126,348
142,890
120,910
125,520
4,565
2,045
5,640
2,703
3,600
3,600
10,122
8,106
5,925
8,132
8,000
8,000
1,699
525
640
259
1,500
1,500
-
-
-
-
-
1,000
221
35
170
285
135
300
4,225
-
-
-
-
1,754
3,900
7,600
7,600
5,960
282
1,744
237
-
-
-
204
2,128
2,013
(2,444)
3,600
-
692
298
1,543
3,703
3,600
2,200
1,734
648
733
1,395
750
720
1,359
4,624
1,125
1,045
1,200
1,260
-
1,208
1,188
1,068
1,800
1,500
-
530
279
254
-
1,000
26,857
25,791
27,093
24,000
24,185
27,040
-
6,148
2,796
2,096
-
9,000
-
764
-
-
6,148
3,560
2,096
9,000
$ 145,875 $ 155,406 $ 157,001 $ 168,986 $ 145,095 $ 161,560
Expenditure Detail
West URec Center
Account Description
Actual Actual Actual Actual Estimated
2000 2001 2002 2003 2004
Proposed
2005
Salaries and wages
$ $ - $ _ $ $
$ _
Overtime
Longevity
Auto allowance
Part-time/temporary
15,740
18,870
Retirement contribution
Social security cont.
1,180
1,440
Health care benefits
_
Workers' compensation
120
390
Other benefits
Employee relations
Employee tuition
-
_
Total - Personnel
17,040
20,700
Communication
-
1,000
Leisure class instructors
-
22,000
Equipment replacement
_
Equipment maintenance
-
Building and grounds
16,630
-
Swimming pool maint
5,000
4,000
Office supplies
- - - -
450
Operating supplies
- - - 20,000
7,200
Treatment chemicals
- - - 10,000
6,000
Electricity
- - - 35,000
-
Total - Operating Charges
- - - 86,630
40,650
Furniture and equipment
Data processing hardware
Other equipment
Total - Capital
Total $ $ $ $ $ 103,670 $ 61,350
Detail
rcility Mangementment Actual Actual Actual Actual Estimated
Account Description 2000 2001 2002 2003 2004
Salaries and wages
Overtime
Longevity
Retirement contribution
Social security cont.
Health care benefits
Workers' compensation
Employee relations
Other benefits
Total - Personnel
Communications costs
Other contracted Svcs
Publications
Equipment replacement
Equipment maintenance
Vehicle maintenance
Building and grounds maint.
Office supplies
mg supplies
Fue
Travel and training
Utilities
Total - Operating Charges
Other equipment
Total Capital
Total
45,437
4,236
427
6,568
3,773
3,809
1,638
65,888
1,336
44,735
52,733
4,707
543
7,613
4,248
5,576
1,588
89
77,097
546
51,268
55,058
2,924
658
7,470
4,414
4,673
1,555
1,140
77,892
625
54,719
5 080
27,620 $
2,846
120
3,836
2,284
5,015
1,132
42,853
324
62,368
2 540
43,350
7,130
7,900
3,980
8,630
1,340
72,330
600
76,000
200
Proposed
2005
79,000
4,650
780
12,580
6,490
18,160
2,980
1,430
126,070
1,300
165,200
2 560
1,453
8,209
8,153
1,194
7,000
1,500
2,674
2,747
2,025
-
500
-
59,794
94,090
82,904
77,473
65,000
60,000
-
-
-
-
100
180
17,289
9,256
6,879
14,009
10,000
9,000
2,446
1,885
1,461
422
500
800
143
-
210
373
500
1,000
25
39
-
-
-
105,000
129,895
168,040
162,056
158,703
160,400
346,540
11,512
5,665
-
-
-
-
11,512
5,665
-
-
-
-
$ 207,295
$ 250,802
$ 239,948
$ 201,556 $
232,730 $
472,610
•
F.xnenditure. Detail
1 Colonial Park Actual Actual Actual Actual Estimated Propo
Account Description 2000 2001 2002 2003 2004 2005
..b„
Overtime
Longevity
Auto allowance
Part-time/temporary
Retirement contribution
Social security cont.
Health care benefits
Workers' compensation
Other benefits
Employee relations
Employee tuition
Total - Personnel
Communications costs
Professional dues
Equipment maintenance
Swimming pool maint
Office supplies
Operating supplies
Treatment chemicals
Travel and training
Electricity
Total - Operating Charges
Furniture and equipment
Data processing hardware
Parks and rec equipment
Total - Capital
Total
a a $ 46,690
300
161,010
7,320
13,620
3,590
3,680
740
236,950
2,500
400
2,500
6,000
10,16
8,500
1,900
33,410
5,000
5,000
$ $ $ $ $ $ 275,360
1J
0
FUND DESCRIPTION
The Debt Service Fund is established by
ordinances authorizing the issuance of general
obligation bonds. These same ordinances call
for an ad valorem (property) tax to be levied in
sufficient amount to produce the funds needed to
satisfy the City's annual debt service
requirements for its general obligation Bonds.
FUND ACTIVITY
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 2005 the Debt Service Fund will finance
$6,448,135 of debt service virtually the same
amount as in 2004.
•
In order to provide the funding for debt service
payments, an ad valorem tax rate of $0.24 per
$100 will he required in 2005, a decrease of 1
cent per $100.
for all outstanding bonds. Of this total amount,
the amount to be financed by the Debt Service
Fund using property taxes will be $75,170,000.
Steady growth in assessed values, the political
stability of the community, and the underlying
strength in the Houston Area economy has kept
the City's credit ratings high in spite of a
significant debt load.
FUTURE ACTIVITY
The assumptions used to project debt service
costs into the future are:
The City will issue $4 million in
Certificates of Obligation in the latter
part of 2007.
Assessed values will grow by 2% in
2005, 1.1% in 2006, and zero in 2007
and 2008
• New construction will add $25 million
to the appraisal roll annually.
Given these assumptions, the City's Debt
Service requirements are expected to remain
stable through 2011. The tax rate necessary to
fund the City's debt service is projected to
remain stable as the rate of increase in debt
service declines. Growth in assessed values
should offset debt service requirements of future
bond issues.
The City Charter limits the City's bonded debt to
5% of the assessed value. Since the projected
assessed value for the City in 2004 is $2.725
billion, the current debt limit under this provision
is $136,250,000. As of January 1, 2005 the City
will owe a total of $90,625,000 to bondholders
2003 Certificates of Obligation
1996 Permanent Imp. Bonds*
1998 Permanent Imp. and Ref. Bonds
2000 Permanent Imp. Bonds
2002 Permanent Imp. Bonds
2002 YMCA Certificates
(Payable from Ad Valorem Taxes)
Outstanding 2005
December 31, 2004 Retirements
Outstanding
December 31, 2005
2005
Interest
$ 9,900,000
$ 100,000
$ 9,800,000
$ 364,610
2,550,000
240,000
2,310,000
137,020
12,615,000
690,000
11,925,000
603,326
20,335,000
225,000
20,110,000
1,111,219
26,620,000
1,550,000
25,070,000
1,195,450
3,150,000
95,000
3,055,000
s
136,510
DEBT SERVICE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual
Actual
Revised
Proposed
2002
2003
2004
2005
REVENUES:
Ad valorem taxes
$ 5,198,477
$ 6,002,628 $
6,496,950
$ 6,504,600
Interest on investments
48,007
34,179
10,000
10,000
Other
3,900
-
-
TOTAL REVENUES
5,250,384
6,036,807
6,506,950
6,514,600
EXPENDITURES:
Debt service -principal
2,185,000
2,295,000
2,685,000
2,900,000
Debt service - interest and fiscal fees
3,130,630
3,653,487
3,744,050
3,578,140
TOTAL EXPENDITURES
5,315,630
5,948,487
6,429,050
6,478,140
NET REVENUES
(65,246)
88,320
77,900
36,460
BEGINNING BALANCE
633,071
567,825
656,145
734,045
ENDING BALANCE
$ 567,825
$ 656,145 $
734,045
$ 770,505
0
11
•
•
WATER UTILITY FUND
The Water and Sewer Fund is an Enterprise Fund.
Enterprise funds are operated and accounted for
like business enterprises in the private sector.
Specifically, enterprise funds are meant to be self-
supporting. The Water and Sewer Fund (Water
Fund) accounts for the revenue, expenditures and
transfers associated with the operation of the water
and sanitary sewer system. User fees finance the
system and its services.
To more clearly account for the major capital
expenditures necessary to maintain the system, the
Budget for the Water Fund has been divided into
operating and capital sections. The operating
section accounts for system operations, including
personnel, supplies, services, and operating capital
equipment. The capital section deals with unusual
or very large capital projects. These projects
generally are to renovate the water delivery or
wastewater collection system to keep them in
compliance with regulations and laws, safe, and in
service.
The Water Fund's Budget 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 a third of the revenues generated in City's
General Fund. In spite of the 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 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 capital assets. The City has
approximately $50 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 and the debt service costs
associated with major capital maintenance. Prior
to 1995 the City did not follow this practice.
FUND FINANCIAL ACTIVITY:
2004 Financial Activity. At the beginning of this
year, a series of wetter years and dramatic
increases in debt service had steadily drained the
Water and Sewer Fund reserves and pushed it into
non-compliance with it bond covenants. Council
took action in late 2003 by increasing water and
sewer rates and water rates were increased again
when the City of Houston announced a sharp
increase in the price of treated surface water.
These increases are beginning to have an impact.
Revenues are expected to be $4.1 million, sharply
up from the $3.1 million generated in 2003.
Operating expenditures are expected to be very
close to the $2.5 million provided in the 2004
Budget. Debt service and administrative costs will
amount to $1.9 million.
Altogether, Water Fund expenditures should
amount to $4.5 million.
The 2005 Budget. The 2005 Proposed Budget is
based on total revenues of $4.76 million. A 7%
rate increase is required to reach this revenue
projection. The water rate analysis delivered in
2003 projected rate increases in both 2004 and
2005.
All water and sewer supported bonds have been
issued and the debt service for these bonds reached
$1.3 million in 2003 and will remain constant into
the future. Budgeted expenditures are $4.780,800,
or 12.28% over 2004. Much of this increase stems
from transferring the street light charge to the
water rate. System operations are expected to cost
$3,400,460, including the $645,000 budgeted to
reimburse the General Fund for costs it incurs on
behalf of the Water Fund, and $1,280,340 to pay
the principal and interest on outstanding revenue
bonds.
For the Future. The Water and Sewer 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 - which means they are likely to vary
considerably from actual. On average costs
associated with operating the water and sewer
utility are expected to increase about 2% a year for
the next five years. Much of the system's delivery
and collection infrastructure is new and costs
should reflect savings associated with lower
maintenance. Even so, other component pans of
the system are aging; lift stations, elevated towers
and water wells are all expected to need major
overhauls in the foreseeable future.
A rate increase in 2005 is recommended. Future
rate increases should be less dramatic but will be
required to provide funds for capital projects that
were not considered part of the infrastructure
replacement program.
0
Actual
Actual
Actual
Revised
Proposed
2001
2002
2003
2004
2005
OPERATING REVENUES
Service Charges
$ 3,115,030
$ 3,115,030
$ 3,106,875
$ 4,285,000
$ 4,755,000
Interest Income
159,309
159,309
7,103
10,000
10,000
Loan from General Fund
-
-
937,130
Other revenues
-
119,172
-
-
10,000
TOTAL OPERATING REVENUES
3,274,339
3,393,511
4,051,108
4,295,000
4,775,000
EXPENDITURES
Operations
2,416,602
2,416,602
2,357,195
2,584,840
2,755,460
Adm nistration
441,000
441,000
441,000
635,000
645,000
Transfers to Other Funds
-
200,000
-
-
50,000
Debt Service
1,038,500
1,130,517
1,270,805
1,280,840
1,280,340
TOTAL EXPENDITURES
3,896,102
4,188,119
4,069,000
4,500,680
4,730,800
NET REVENUES (EXPENDITURES)
(621,763)
(794,608)
(17,892)
(205,680)
I
44,200
BEGINNING BALANCE
2,247,253
1,625,490
830,882
812,990
422,310
ENDING BALANCE
$ 1,625,490
$ 830,882
$ 812,990
$ 607,310
$ 466,510
J
0
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0
OPERATIONS
WATER
DEPARTMENT MISSION
To meet the Citizen's demand for potable water and dispose of waste water
in compliance with regulations and consideration of the environment.
40
• Water
• Sewer
ACTIVITY SUMMARY
The City's Water Utility Operations are the
responsibility of the Public Works Director.
Accomplishments in 2004:
* Completed the Meter Change out./Audit
program.
* Completed final notifications for water and
sewer relocations and began sealing old
water mains.
Goals for 2005:
• Complete sealing old water mains
throughout the City.
x Complete initial survey for monitoring
infrastructure using GIS.
40
Account Actual Actual Actual Actual Revised Proposed
Description 2000 2001 2002 2003 2004 2005
Personnel
$ 623,886
$ 682,935
$ 799,545
$ 816,357 $ 905,730 $ 873,610
Operating charges
1,875,058
1,583,151
1,640,254
1,606,756 1,679,110 1,854,350
Capital
18,740
20,780
17,841
- - 27,500
Total
2,517,684
2,286,866
2,457,640
2,423,113 2,584,840 2,755,460
Total Department $2,517,684 $2,286,866 $2,457,640 $2,423,113 $2,584,840
STAFFING SCHEDULE
BUDGET
BUDGET
SALARY RANGE
POSITION
GRADE
2004
2005
MINIMUM
MAXIMUM
Water Fund
Operations Superintendent
43
1
1
53,214
71,312
Project Coordinator
38
1
1
35,737
48,029
Field Service Supervisor
39
1
1
41,803
56,179
Plant Supervisor
39
1
1
41,803
56,179
Maintenance Worker-Field Service
33
2
2
23,606
31,725
Equipment Operator
35
1
1
28,458
38,246
Lead Plant Operator
37
1
1
30,884
41,506
Crew Leader
37
3
3
30,884
41,506
Data Acquistion Technician
35
-
1
28,458
38,246
Plant Operator
35
3
2
28,458
38,246
Total Water Fund
14
14
U
11
Expenditure Detail
Water Utilities
Account Description
Actual
2000
Actual
2001
Actual
2002
Actual
2003
Estimated
2004
Proposed
2005
Salaries and wages
$ 386,267
$ 381,965
$ 432,882
$ 463,464
$ 530,890
$ 508,030
Allowances
On-call
Overtime
Longevity
Part-time/temporary
Retirement contribution
Social security cont.
Health care benefits
Workers' compensation
Other benefits
Employee relations
Employee tuition
Total - Personnel
600
16,082
16,249
16,425
16,518
16,440
18,000
42,381
51,850
81,049
90,512
103,460
50,690
5,538
6,126
7,047
7,575
6,700
7,380
5,703
49,567
66,179
17,673
7,000
5,000
59,002
61,892
67,662
72,104
84,480
91,040
34,045
34,309
38,163
42,867
43,900
44,730
59,534
66,102
74,530
88,402
96,760
116,240
13,212
12,744
11,129
16,258
12,540
22,590
-
-
-
-
3,560
9,310
1,696
2,131
4,479
984
-
-
425
-
-
-
-
-
623,886
682,935
799,545
816,357
905,730
873,610
Communications costs
32,792
10,260
7,878
4,599
7,500
6,500
Community relations
-
810
11,585
9,970
12,500
14,000
Surface water contract
1,106,714
853,981
904,475
832,800
970,000
1,115,500
Sludge removal
34,674
38,555
58,885
68,519
50,100
70,000
Other contracted svcs
27,447
48,574
59,133
58,039
53,900
55,000
Professional dues
2,398
2,576
3,805
1,621
1,700
1,700
Equipment Replacement
69,117
63,800
65,800
65,800
65,800
65,800
ipment maintenance
20,497
20,201
24,849
18,597
19,000
30,000
icle maintenance
9,676
12,394
8,343
6,600
7,500
-
Building and grounds
19,050
6,185
6,419
4,619
3,500
6,000
Water system maint.
61,570
51,411
70,390
59,622
55,000
65,500
Sewer system maint.
84,909
80,664
81,476
71,271
65,000
54,500
Office supplies
1,137
385
1,773
1,833
1,800
1,800
Operating supplies
28,119
27,388
28,757
26,244
25,000
23,000
Fuel
13,811
11,583
10,222
10,338
10,600
14,840
Construction materials
10,038
7,335
5,084
110
-
-
Treatment chemicals
35,989
41,921
39,876
34,799
34,000
34,000
Travel and training
12,745
17,476
20,862
13,873
16,210
16,210
Electricity
304,240
287,652
230,642
317,662
280,000
280,000
Total - Operating Charges
1,875,058
1,583,151
1,640,254
1,606,916
1,679,110
1,854,350
Data processing equipment
-
-
-
(160)
-
27,500
Other equipment
18,740
20,780
17,841
-
Total Capital
18,740
20,780
17,841
(160)
-
27,500
Total $
2,517,683
$ 2,286,866
$ 2,457,640 $
2,423,113
$ 2,584,840 $
2,755,460
WATER UTILITY CAPITAL
PROJECT FUND
The Water and Sewer Utility Capital Project
Reserve Fund accounts for the financing of the
major capital projects necessary to maintain the
City's Water and Sewer Utility. The Reserve is
to ensure that a sufficient fund balance is
maintained to adequately finance major
maintenance and repair projects.
Projects that cost $25,000 or less are routinely
budgeted in the Water and Sewer Operating
Fund. This Fund plans for larger projects, which
are unusual in both the size and scope of the
work.
FUND ACTIVITY
The 2004 Budget provided $145,000 to fund
capital repairs and maintenance. During 2004,
the City will spend an estimated $213,860
replacing worn water meters and repairing a lift
station.
For the future: The Water and Sewer system is
developing a backlog of projects that will need
funding in the future. Water well reconstruction,
repair and repainting elevated storage tanks and
repair and reconstruction of equipment used in
treating waste water will require a steady flow of
funds into the future.
WATER AND SEWER FUND - CAPITAL PROJECTS RESERVE
STATEMENT OF REVENUES AND EXPENDITURES
Actual
Actual
Actual
Estimated
Proposed
2001
2002
2003
2004
2005
BEGINNING BALANCE
$ 196,270
$ 308,512 $
324,639
$ 134,725
$ 69,725
REVENUES
Transfers from:
Water and Sewer Operating Fund
270,833
200,000
-
-
50,000
Interest
15,849
15,399
3,651
5,000
5,000
TOTAL REVENUES
286,682
215,399
3,651
5,000
55,000
TOTAL AVAILABLE
482,952
523,911
328,290
139,725
124,725
EXPENDITURES
-
Meter Replacement Program
-
-
100,652
20,000
-
Lift Station Repair
-
-
64,038
50,000
Paint Wake Forest Tank
-
-
-
_
Contingency
-
-
-
100,000
Completed Projects
174,440
199,272
28,875
-
-
TOTAL EXPENDITURES
174,440
199,272
193,565
70,000
100,000
ENDING BALANCE
$ 308,512
$ 324,639 $
134,725
$ 69,725
$ 24,725
•
U
0
SOLID WASTE FUND
The City collects and disposes of solid waste for
its citizens. The financial activity associated with
this service is accounted for in an enterprise fund
to insure that the solid waste service is truly fee
supported.
FUND FINANCIAL ACTIVITY
0
Financial Activity in 2004. For the year ended
December 31, 2004, the Solid Waste Fund is
expected to bill an estimated $938,000 for solid
waste services. In addition to fees for solid waste
collection the Fund is expected to realize another
$100,000 from the sale of recyclable materials.
The direct cost of providing solid waste services
in 2004 is expected to amount to $787,920,
virtually the same as 2003. Direct costs include
personnel, capital equipment, supplies, and
services that can be directly related to the solid
waste collection and disposal service. Of these
costs the largest single cost is the fee for disposal
of solid waste. Disposal fees increased in 2003
for the first time since 1998 due to both
increased volume and higher charges resulting
using a transfer station to receive the waste. We
expect that landfill charges will remain stable in
2005.
There are other costs that are more difficult to
quantify. Administrative, risk management, and
equipment depreciation are examples of indirect
costs associated with the delivery of solid waste
services. Primarily, the General Fund pays these
costs. $200,000 was provided toward
reimbursing the General Fund for these indirect
costs, bringing the total cost of service to
$987,420.
The 2005 Budget. The Solid Waste Fund's
revenues in 2005 should be very similar to 2004.
No fee increases are anticipated. Total revenues
are expected to be $1.1 million, similar to 2004.
Expenditures are expected to total $1,073,200
including the $225,000 payment to the General
Fund.
For the Future. The cost of collecting and
disposing of solid waste is expected to remain
stable for the next several years.
SOLID WASTE FUND
STATEMENT OF REVENUES AND
EXPENDITU
RES
Actual
Actual
Actual
Estimated
Proposed
2001
2002
2003
2004
2005
OPERATING REVENUES
Solid Waste Collection
855,130
864,748
941,585
938,000
940,000
Sales of Recyclables
-
-
106,586
100,000
125,000
Interest
5,998
1,796
3,177
10,000
10,000
Transfers from other funds
-
50,000
-
-
-
TOTAL OPERATING REVENUES
861,128
916,544
1,051,348
1,048,000
1,075,000
EXPENDITURES
Operations
Administration
747,367
190,000
722,263
190,000
798,759
190,000
736,290
200,000
848,200
225,000
TOTAL EXPENDITURES
937,367
912,263
988,759
936,290
1,073,200
NET REVENUES (EXPENDITURES)
(76,239)
4,281
62,589
111,710
1,800
BEGINNING BALANCE
105,550
29,311
33,592
96,181
207,891
ENDINGBALANCE
$ 29,311
$ 33,592
$ 96,181
$ 207,891
$ 209,691
0
•
•
0
0
GENERAL SERVICES
SOLID WASTE
Public Works
0
General
Services
• Solid Waste
DEPARTMENT MISSION
To provide a solid waste collection and disposal service that is effective, efficient and environmentally
responsible.
40
ACTIVITY SUMMARY
The Solid Waste Department reports to the
City's Public Works Director. The Department
collects solid waste from the City's residents and
disposes of it; operates the City's recycling
center; and collects limbs and other yard waste.
Major Budget Items:
• Landfill tipping fees ($200,000).
• Payments to the General Fund for
administration and insurance ($225,000).
Accomplishments in 2004:
• Improved efficiency of curbside recycling
and reduced overtime by reassigning
collection days.
Goals for2005:
• Convert to rear-load trucks and use
temporary labor to control employee
turnover and reduce costs.
Account
Actual
Actual
Actual
Actual
Revised
Proposed
Description
2000
2001
2002
2003
2004
2005
General Services-Solid
Waste
Personnel $
370,421
$ 386,076
$ 391,275
$ 426,256
$ 366,290
$ 438,950
Operating charges
355,551
356,795
330,987
372,694
370,000
374,250
Capital
-
4,500
-
-
-
35,000
Admin charge
190,000
190,000
190,000
190,000
200,000
225,000
Total
915,972
937,371
912,262
988,950
936,290
1,073,200
Total Department $ 915,972 $ 937,371 $ 912,262 $ 988,950 $ 936,290 $
STAFFING SCHEDULE
BUDGET
BUDGET
SALARY RANGE
POSITION
GRADE
2004
2005
MINIMUM
MAXIMUM
Solid Waste Fund
Crew Chief
Driver-Solid Waste
37
33
1
8
1
5
30,884
23,606
41,506
31,725
E ui ment Operator-Recycling
35
1
1
28,458
38,246
Total Solid Waste Fund
10
7
•
•
CITY OF WEST UNIVERSITY PLACE
Expenditure Detail
Solid Waste
Actual
Actual
Actual
Actual
Estimated
Proposed
Account Description
2000
2001
2002
2003
2004
2005
Salaries and wages
$ 191,618
$ 227,415
$ 199,178
$ 204,879
$ 176,690
$ 199,850
Overtime
15,663
12,670
25,072
32,397
22,850
16,050
Longevity
5,822
5,075
3,362
3,258
3,710
4,200
Part-time/temporary
66,050
32,408
59,459
65,861
64,670
91,620
Retirement contribution
27,992
33,653
29,504
30,168
29,680
34;270
Social security cont.
16,188
18,740
17,239
17,845
14,890
16,840
Health care benefits
31,877
39,636
43,924
55,468
45,330
58,070
Workers' compensation
15,115
15,300
12,355
16,380
8,470
13,290
Other benefits
-
-
-
-
-
4,760
Employee relations
96
1,179
1,182
-
Employee tuition
-
-
-
-
-
Total - Personnel
370,421
386,076
391,275
426,256
366,290
438,950
Communications costs
22
264
286
1,250
5,500
Community relations
-
-
926
982
3,000
3,000
Landfill tipping fees
124,733
140,045
134,069
193,051
184,000
200,000
Landfill maintenance
27,708
2,613
100
-
-
-
Other contracted svcs
133
12,395
6,341
4,880
9,000
5,000
Equipment Replacement
112,992
104,300
107,325
107,250
107,250
107,250
Equipment maintenance
9,790
8,905
5,130
6,422
6,000
10,000
Vehicle maintenance
43,979
51,016
43,466
24,333
25,000
-
Operating supplies
7,086
10,500
8,492
9,068
9,000
9,000
Fuel
27,914
25,859
22,910
23,599
22,500
31,500
Travel and training
5
9
948
1,755
500
500
General Fund
-
-
-
-
-
-
Electricity
1,211
1,131
1,016
1,068
2,500
2,500
Total - Operating Charges
355,551
356,795
330,987
372,694
370,000
374,250
Data processing hardware
-
4,500
-
-
-
Other equipment
-
35,000
Total Capital
4,500
35,000
charge 190,000 190,000 190,000 190,000 200,000 225,000
$ 915,972 $ 937,371 $ 912,262 $ 988,950 $ 936,290 $ 1,073,200
r]
0
0
0
0
CAPITAL PROJECT FUND
The Capital Project Fund finances the purchase
or construction of expensive, highly specialized
vehicles; equipment and vehicles having very
long service lives; property; and buildings.
Capital projects are characterized by their cost
(normally exceeding $25,000), the long
operational life of the completed asset, and the
impact they would have on a department's
operating budget. Capital Projects are financed
by debt proceeds, reserves, contributions, and
interest earned on investments.
FUND ACTIVITY
The City's Capital Project Fund's 2004 Budget
provided $1,039,180 to fund projects. Most of
these funds ($954,180) were allocated to the
Downtown/Edloe Street Project.
The Fund began 2004 with a $320,496 on hand.
During 2004 the Fund is expected to receive
$10,000 from earnings on invested cash.
2004 expenditures are expected to be $335,268
leaving a Fund Balance of $45,288.
2005 Proposed Appropriations. Appropriations
for 2005 include funding for projects underway
when the current fiscal year ends on December
31, 2004 and three new projects.
Projects underway on January 1, 2004 are:
Agenda Management/Imaging software -
Software to be used by the City Secretary to
prepare Council Agendas and reduce the amount
of paper files needed to document that process.
Multi-media Presentation for Council - multi-
media presentation capability in City Council
Chambers and the Bill Watson Conference
Room.
Ten completely new projects have been proposed
for funding:
Parks and Recreation Software - Managing an
expanded recreation program would be eased by
modern park and recreation management
software. This software tracks enrollment,
available classes, cancellations and other
information needed by the Parks and Recreation
staff to efficiently manage programs at an
estimated cost of $30,000 and annual
maintenance of $3,000.
West U Recreation Center/Colonial Park Master
Plan - The City needs to develop a master plan
to determine the best use of its resources. A
master plan would provide guidance for
development of Park and Recreation Facilities
into the future at an estimated cost of $40,000
Railroad Crossing Quiet Zone - The City's share
of the construction of improvements to eliminate
excessive train noise.
Police Station/EOC - The City's Police Station
needs renovation, these funds will provide for
design and expansion.
Street Light Replacement Pro rgram - Install
streetlights as part of a multi-year program.
H.T.E./Intemet interface Software and
hardware to connect the City's administrative
software to the Internet to allow on-line inquiry
and payment of bills.
Drainage at City Facilities - Improvements to
remove pollutants from storm water run off at
City Facilities.
Rice Pocket Park/Courtyard - Improvements to
the Rice Pocket Park and the Courtyard between
the Recreation Building and Library.
For the Future. While many of the City's most
immediate needs for capital have been met a
changing community will demand high quality
facilities and services. Funding sources for these
projects will likely be from grants and debt
issues.
33
Active Projects
Downtown/Edloe Street
Agenda Management Software
Multi-media presentation for Council
Tree Inventory
Gateway Signs
New Projects
Parks and Recreation software
H.T.E. Internet Interface
Drainage at City-owned Facilities
Rice Pocket Park/Courtyard
WestU Rec Center/Colonial Park Master Plan
Police Station/EOC Expansion Renov
Railroad Crossing Quiet Zone
Street Light Replacement Program
West U Rec Center Imps
Contingency
Total Project Costs
Actual
Actual
Actual
Estimated
Proposed
2001
2002
2003
2004
2005
Beginning Balance
$ (226,884)
$ 336,365
$ 446,449
$ 320,496
$ 45,228
Sources
Transfers:
General Fund
800,000
250,000
-
_
_
Recycling Fund
25,000
25,000
25,000
Grants
Texas Department of Transportation
-
16,498
48,784
-
Other
-
-
10,000
-
Metro
-
-
-
-
259,000
Interest
17,086
5,247
3,225
10,000
10,000
Friends of West University Place Parks
-
529,111
-
40,000
215,000
Certificates of Obligation
3,325,000
-
-
Total Sources and Balances
3,940,202
1,162,221
523,458
380,496
529,228
Capital Projects
3,603,837
715,772
202,962
335,268
512,600
Ending Balance
$ 336,365
$ 446,449
$ 320,496
$ 45,228
$ 16,628
Project Schedule
Estimated Expenditures
Total Project Through
Cost 2003
Estimated
Expenditures
2004
Proposed
Budget
2005
$ 297,426 $ 108,518
$ 188,908
$
35,000 -
15,000
10,000
50,000 -
25,000
25,000
31,360 -
31,360
_
100,000 -
50,000
30,000 -
- 30,000
32,600 -
- 32,600
125,000 -
- 25,000
250,000 -
- 125,000
40,000 -
- 40,000
1,050,000 -
- 50,000
25,000 -
- 25,000
75,000 -
- 75,000
290,000 44,852
25,000 50,000
25,000 -
- ?a Mn
•
0
34
0
FJ
INFRASTRUCTURE REPLACEMENT FUND
The Infrastructure Replacement Fund is used to
account for the financing of the major capital
projects associated with replacing the City's
streets, drainage, water and waste water systems.
This ambitious program was initiated in the early
1990s.
Easily qualifying as the largest public works
program in the history of the City, the
infrastructure replacement program is being
financed with debt, water and sewer revenues
and grants. The program's broad public support
was demonstrated in 1995, when the City's
voters overwhelmingly approved a $63,000,000
Bond Program.
The approach to this program is unique. Rather
than defining the projects as an individual street
project or drainage project, the City was divided
into 12 priority areas. All infrastructure
replacement within a priority area is undertaken
as a single project. This approach allows the
contractor economies of scale, which translates
into a lower total cost. Additionally, the
disruption of City services is minimized.
In 2000 rising assessed values and a strong
economic outlook persuaded city leaders to
accelerate the pace of the program. The original
plan called for completion of the last priority
area in 2011, the accelerated schedule anticipates
for the completion of the seven remaining
priority areas by 2006.
PROGRAM FUNDING AND PROGRESS
The Infrastructure Replacement Program is in its
final phase. In 2004 work on Priority Area 10
and 11B gotunderway.
FUND ACTIVITY
During 2004, work continued in priority areas 6B
and 7A, 7B, 8, 9, 11A and 12. The 2005 budget
appropriates funds to complete areas 10 and 11 B.
PROJECT SCHEDULE
Total Project
Project Costs
Estimated
Proposed
Cost
Through 2003
2004
2005
Area 10
$ 8,504,000
$ 450,393
$ 2,309,927
$ 5,743,680
Area 11B
7,042,000
1,537,640
2,664,480
2,839,880
Area 8
8,850,640
8,176,222
674,418
-
Area9
8,353,000
7,245,120
1,107,880
-
Arbitrage rebate calculations
25,000
-
25,000
25,000
Contingency
100,000
-
-
500,000
32,874,640
17,409,375
6,781,705
9,108,560
INFRASTRUCTURE REPLACEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual
Actual
Actual
Revised
Proposed
2001
2002
2003
2004
2005
BEGINNING BALANCE
$ 24,335,199
$ 20,148,766
$ 17,892,309
$ 14,942,025
$ 9,001,025
REVENUES
Grants
259,000
259,000
259,000
259,000
Interest earned on investments
952,675
469,478
320,633
300,000
350,000
Bond Proceeds
6,390,000
12,596,240
9,789,277
_
TOTAL REVENUES
7,601,675
13,324,718
10,368,910
559,000
350,000
TOTAL AVAILABLE
31,936,874
33,473,484
28,261,219
15,501,025
9,351,025
EXPENDITURES
Capital Projects
11,788,108
15,581,175
13,319,194
6,500,000
9,108,560
TOTAL EXPENDITURES
11,788,108
15,581,175
13,319,194
6,500,000
9,108,560
ENDING BALANCE
$ 20,148,766
S 17,892,309
$ 14,942,025
$ 9,001,025
$ 242,465
E
40
11
0
SIDEWALK CONSTRUCTION
FUND
The Sidewalk Construction Fund is used to
account for the cost and financing of the
replacing the City's sidewalks.
FUND ACTIVITY
During 2004 the Fund is expected to spend $3.05
million leaving a fund balance of $2.8 million.
/l
The City was awarded a grant amounting to $3"8
million and received $1.01 million from this
grant in 2004. Expenditures in 2004 are
expected to amount to $4,854,620, including
$185,750 earmarked for the Auden Street
Pedestrian Project.
In 2005 the City expects to receive the balance of
funds due from the grant.
SIDEWALK CU,6lMUCIION FUND
STATEV FNr OF REVENUES AND EXP
FNDFIU
Actual
2001
Actual
2002
Actual
2003
Revised
2004
Proposed
2005
BFGI ,ZMBAIANCE
$ 4,993,301 $
4,975,333 $
4,884,616
$ 4,809,408
$ 2,804,052
REVENUES
Rweeds from sale of bonds
GrantsfromMEIRO
Intenrteamedonimesnnents
-
-
-
-
-
113,143
-
77,061
1,009,644
35,000
490,356
30,000
TOTALREVFNUFS
-
113,143
77,061
1,044,644
520,356
TOTALAVAU ABLE
4,993,301
5,088,476
4,961,677
5,854,052
3,324,408
EXPE DGURFS
Sidewalk Ca strut Lion
17,968
203,860
152,269
3,050,000
3,324,408
TOTALEXPEVDITLIRFS
17,968
203,860
152,269
3,050,000
3,324,408
1 j, II BALANCE
$ 4,975,333 $
4,891,616 $
4,809,408
$ 2,804,052
$ -
to
DRAINAGE IMPROVEMENT
FUND
The Drainage Improvement Fund is a new capital
project fund to be used to account for the cost
and financing of a major project to improve
drainage in WestU.
FUND ACTIVITY
thousand for engineering. Sources of funds for •
this project are expected to be the Harris County
Flood Control District and a Bond Issue.
Since the Bonds are not expected to be issued
until 2006, a reimbursement resolution will be
needed in 2005.
During 2005 the Fund is expected to spend $400
DRAINAGE IMPROVEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual Actual
Revised
Proposed
2001 2002 2003
2004
2005
BEGINNING BALANCE $ - $ $
$
$
REVENUES
Proceeds from sale of bonds -
Grants from HCFCD -
110,000
Interest earned on investments - _
TOTAL REVENUES -
110,000
TOTAL AVAILABLE -
110,000
EXPENDITURES
Drainage improvements -
110,000
400,000
TOTAL EXPENDITURES -
110,000
400,000
ENDING BALANCE $ _ $ $
R
c [AM r \
0
0
EQUIPMENT REPLACEMENT
FUND
The City uses a wide variety of equipment to
provide services to its citizens. The Equipment
Replacement Fund finances the purchase of
equipment routinely used by the City such as
automobiles, trucks, tractors, trailers, and vans.
Each City Department contributes to the
Equipment Replacement Fund based on the
estimated life and replacement value of the
equipment used. Equipment is purchased by the
Fund when a combination of age and repair cost
indicates that the machine has reached the end of
its useful life.
FUND ACTIVITY
The Equipment Replacement Fund was
established in the 1998 Budget. Currently, the
City has equipment that cost more than $1.9
million in service. The cost to replace this
equipment is estimated to exceed $2.8 million.
The Fund began 2004 with a balance of
$279,738. Transfers from other funds are
expected to provide $173,050. Expenditures are
expected to amount to $212,680. In 2005
transfers from the General Fund were resumed.
Transfers are expected to be $298,820.
Requested expenditures total $357,000, leaving a
fund balance of $200,793.
EQUIPMENT REPLACEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual
2001
Actual
2002
Actual
2003
Revised
2004
Proposed
2005
BEGINNING BALANCES
$ 145,420
$ 201,810
$ 252,181
$ 279,103
$ 246,723
REVENUES:
Transfer from the General Fund
Transfer from the Water and Sewer Fund
Transfer from the Solid Waste Fund
Other revenues
Interest
166,500
63,800
104,300
-
14,287
148,750
-
107,250
14,760
6,335
132,790
63,800
107,250
-
4,147
-
65,800
107,250
-
7,250
125,770
65,800
107,250
5,000
7,250
TOTAL REVENUES
348,887
277,095
307,987
180,300
311,070
TOTAL AVAILABLE RESOURCES
494,307
478,905
560,168
459,403
557,793
TOTAL EXPENDITURES
292,497
226,724
281,065
212,680
357,000
ENDING BALANCE
$ 201,810
$ 252,181
$ 279,103
$ 246,723
$ 200,793
40
EQUIPMENT REPLACEMENT LIST
Actual
Actual
Actual
Estimated
Propose
2001
2002
2003
2004
2005
General Fund
Administration
Telephone system
$ -
$ -
$ -
$ 140,000
$ -
Police Department
Automobiles
18,428
60,362
100,112
72,680
78,000
Radios
63,554
-
-
_
Alarm Monitoring Equipment
-
-
46,317
_
Finance Department
Central administration data server (AS%400)
47,678
951
-
-
_
Fire Department
-
Pickup truck
-
18,392
-
-
35,000
Breathing Air Compressor
-
-
16,736
-
_
Public Works Department
Pickup trucks
28,137
-
33,835
-
14,000
Crew trucks
-
-
84,066
-
Radios
_
_
_
_
Flat bed truck
_
Water and Sewer Fund
Public Works Department
-
Video Cameras for sewer lines
-
_
_
Jet Truck
Solid Waste Fund
Solid Waste Truck
134,700
147,019
-
-
230,000
TOTAL EXPENDITURES
$ 292,497
$ 226,724
$ 281,066
$ 212,680
$ 357,000
CITY OF WEST UNIVERSITY PLACE
Justification
and
Drainage Improvements Construct large volume storm sewer outfall to
the Poor Farm Ditch.
Streetlight replacement program Annual program to replace street lights
Di'dinage at City-owned facilities
Program to improve drainage and control
runoff pollution at city-owned facilities
Several homes flooded during Trop-
cal storm Allison.
The increased
capacity will carry water away at a
higher rate.
Year 2005
$ 400,000
Year 2006
6,800,000
Year 2007
-0-
Year 2008
-0-
Year 2009
-0-
Total Cost
$7,310,000
Funding Source:
Debt
Decorative lighting fixtures are more
attractive, cause less light pollution
and 'provide better lighting.
Year 2005 $ 75,000
Year 2006 75,000
Year 2007 75,000
Year 2008 75,000
Year 2009 75,000
Total Cost $75,000 (Recurring)
Funding Source: Metro Grant (CIP)
The Federal Clean Water Act requires
public facilities to install control
measures to prevent storm water
pollution.
Year 2005
$ 25,000
Year 2006
25,000
Year 2007
35,000
Year 2008
40,000
Year 2009
-0-
Total Cost
$125,000
Funding Source:
Metro Grant (CIP)
9
CITY OF WEST UNIVERSITY PLACE
Project
Public
Justification
Fire Engine
Police Station/EOC
Acquire new fire engine.
Normal wear requires the replacement of
fire engine.
Year 2005
$ -0-
Year 2006
400,000
Year 2007
-0-
Year 2008
-0-
Year 2009
-0-
Total Cost
$400,000
Funding Source:
Debt - lease purchase
Renovate and expand police station and
construct an Emergency Operations Center
with emergency backup power.
Building needs complete remodeling
to enhance efficiency and effectiveness
Year 2005 $ 50,000
Year 2006 11100,000
Year 2007 -0-
Year 2008 -0-
Year2009 -0-
Total Cost $1,050,000
Funding Source: Debt f
V/0 XW
0
0
CITY OF WEST UNIVERSITY PLACE
Project Description Justification
ets and Drainage (continued)
Railroad crossing quiet zone Share in construction railroad crossings
needed to implement quiet zone
Pavement maintenance Annual dollars to replace/rehabilitate pave-
ment. Replace joint seals repair water
ponding
r~
U
Year 2005
$ 25,000
Year 2006
-0-
Year 2007
-0-
Year 2008
-0-
Year 2009
-0-
Total Cost
$ 25,000
Funding Source:
Current revenues
improve quality of life
Infrastructure maintenance
Year 2005
$ 15,000
Year 2006
100,000
Year 2007
100,000
Year 2008
100,000
Year 2009
100,000
Total Cost
$100,000 (recurring)
Funding Source:
Current revenues
CITY OF WEST UNIVERSITY PLACE
Project
Administration
H.T.E Graphical Interface
Internet Interface
Install software to replace the "green screen"
interface with tax, water billing, payroll, ac-
counts payable, building permits and general
ledger software.
Install software to allow internet users to
access account data in tax, utility billing and
building permits.
Geographic information system Multiple projects to develop and enhance
City's capability to present data tied to maps
Standard desktop for windows and
core data processing will reduce
training time and lower maintenance
costs on software.
Year 2005 $ -0-
Year 2006 65,500
Year 2007 -0-
Year 2008 -0-
Year 2009 -0-
Total Cost $ 65,500
Funding Source: Current revenues
Project would add another service for
customers and increase productivity
Year 2005
$ 32,600
Year 2006
-0-
Year 2007
-0-
Year 2008
-0-
Year 2009
-0-
Total Cost
$ 32,600
Funding Source:
Current revenues
Enhanced customer service and more
efficient plannin
g and development.
Year 2005
$ 25,000
Year 2006
25,000
Year 2007
25,000
Year 2008
25,000
Year 2009
25,000
Total Cost
$125,000
Funding Source:
Current revenues
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CITY OF WEST UNIVERSITY PLACE
Project Description Justification
Parks
Rice Pocket Park
Construct improvements to Rice Park
Improved service to the Community
WestU Recreation Center
9
Improvements to Facility
Year 2005
Year 2006
Year 2007
Year 2008
Year 2009
Total Cost
Funding Source
$125,000
125,000
-0-
-0-
-0-
$250,000
Friends
Improved service to Community
Year 2005
$ 50,000
Year 2006
50,000
Year 2007
1,000,000
Year 2008
-0-
Year 2009
-0-
Total Cost
$1,100,000
Funding Source:
Friends; Grants
9
CITY OF WEST UNIVERSITY PLACE
Project
Parks (continued)
Parks and Recreation Admin Software for registering leisure activities This project would implement software
Software to register patrons for recreational
activities.
Year 2005
$ 30,000
Year 2006
-0-
Year 2007
-0-
Year 2008
-0-
Year 2009
-0-
Total Cost $ 30,000
Funding Source: Metro grant (CIP)
11
9
CITY OF WEST UNIVERSITY PLACE
Project Description Justification
Water and Sewer
Remove water well #7
Water and Wastewater security
9stewater treatment plant
renovations
Remove water well This well has experienced a drop in pro-
duction caused by mineral deposits on
screens.
Year 2005 $ 75,000
Year 2006 -0-
Year 2007 -0-
Year 2008 -0-
Year 2009 -0-
Total Cost $ 75,000
Funding Source: Water revenue
Assess and increase security at water and
waste water facilities
Address deferred maintenance at treatment
plant
Federal mandate
Year2005
$ -0-
Year 2006
200,000
Year 2007
-0-
Year 2008
-0-
Year 2009
-0-
Total Cost
$ 200,000
Funding Source:
Water revenue; Grant
Repairs and maintenance to city assets
Year 2005
$ -0-
Year 2006
175,000
Year 2007
-0-
Year 2008
-0-
Year 2009
-0-
Total Cost
$ 175,000
Funding Source:
Water revenue
0
CITY OF WEST UNIVERSITY PLACE
Project
Water and Sewer
Wastewater treatment plant Enhancements to meet increased regulatory
requirements
Water storage tank maintenance Repair and renovate water storage tanks
Federal mandate
Year 2005
$ -0-
Year 2006
-0-
Year 2007
-0-
Year 2008
11800,000
Year 2009
-0-
Total Cost
$1,800,000
Funding Source:
Debt; Grant
Maintenance of tanks based on
recommendation of PE
Year 2005
$ -0-
Year 2006
160,000
Year 2007
130,000
Year 2008
125,000
Year 2009
150,000
Total Cost
$ 625,000
Funding Source:
Water fund
0
0
0 SPECIAL REVENUE FUNDS
Special Revenue Funds are created to account for the proceeds of specific revenue sources that are
restricted to expenditures for specific purposes. The City has four active special revenue funds and one
discontinued fund: the Parks Fund accounts for donations made by citizens for the specific purpose of
improving the City's parks, the Senior Citizens Activity Fund accounts for revenues contributed by senior
citizens for programs, the Court Technology Fund accounts for the revenues generated by a Court
Technology Fee added to each traffic ticket; the Direct Dental Reimbursement Fund accounts for funds set
aside to fund certain benefits as does the Employee Separation Benefit Fund.
The Recycling Fund accounted for revenues derived from the sale of recyclable materials. In 2003 this
fund was incorporated into the Solid Waste Fund.
THE PARKS FUND
The Parks Fund accounts for donations made by citizens for West U parks. The principal source of revenue
is small donations made when paying utility bills. 2005 appropriations in the Parks Fund are $15,000.
PARKSFUND
STATEMENT OF REVENUE AND EXPENDITURES
Fiscal Beginning
Expenditures
Ending
Year Balance
Donations
Interest Park Programs
Balance
1999 3,973
1,367
121 -
5,461
2000 5,461
312 -
5,773
2001 5,773
1,926
371 -
8,070
2002 8,070
1,156
190 -
9,416
•
2003 9,416
2,573
164
12,153
2004 12,153
2,000
200
14,353
THE SENIOR CITIZENS ACTIVITY FUND
The Senior Citizens Activity Fund has been created to account for revenues dedicated to senior citizen's
activities. In the past these activities have been accounted for in a separate fund under the control of the
Senior Citizens Board. In order to increase the internal controls over these funds and to comply with State
and Local laws, accounting for this activity is being transferred to the Finance Department. In 2004
revenues, consisting of activity fees paid by seniors, are expected to amount to $2,400. Expenditures on
these activities are also expected to be $2,500.
SENIOR CITIZENS ACTIVITY FUND
STATEMENT OF REVENUE AND EX
Fiscal Beginning Activity Senior Ending
Year Balance Fees Donations Activities Balance
2000
2001
-
2002
922
2003
254
•
2004
3,492
gnnc
z zoI
2,173 - (1,251) 922
- 278 (946) 254
633 5,548 (2,943) 3,492
THE COURT TECHNOLOGY FUND
The Court Technology was created to account for revenues generated by a four dollar Court Technology
Fee charged on every ticket issued in the City of West University Place. The funds generated by this fee
may be spent on technology to support the operation of the City's Municipal Court. In 2004 revenues are
expected to amount to $14,000. Expenditures for computers and support are expected to amount to
$15,000.
COURT TECHNOLOGY FUND
STATEMENT OF REVENUE AND EXPENDITURES
Fiscal Beginning Ending
Year Balance Fines Interest Technology Balance
1999
2000
_ _
2001 -
2,484 5
2,489
2002 2,489
14,576 43
(15,504) 1,604
2003 1,604
12,143 43
(10,854) 2,936
2004 2.936
14 000 _
i i n r \ M m e
THE DIRECT DENTAL REIMBURSEMENT FUND
The Direct Dental Reimbursement Fund was created to account for funds withheld from participating
employees and City contributions towards a dental reimbursement benefit. In 2003 revenues are expected
to amount to $15,000. Expenditures for benefits are expected to amount to $10,000. .
DIRECT DENTAL REIMBURSEMENT FUND
STATEMENT OF REVENUE AND EXPENDITURES
Fiscal Beginning Ending
Year Balance Contributions Interest Benefits Balance
1999 -
2000 -
2001 -
_
2002 -
24,857 -
(25,916) (1,059)
2003 (1,059)
18,294 15
(15,376) 1,874
2004 1,874
15,000 100
(10.000) 6.974
0
THE EMPLOYEE SEPARATION FUND
The Employee Separation Fund was created to account for funds reserved to pay accrued sick leave to
retiring employees.
EMPLOYEE SEPARATION RESERVE
STATEMENT OF REVENUE AND EXPENDITURES
Fiscal Beginning Ending
Year Balance Contributions Interest Benefits Balance
1999 - - - - -
2000 - - - - -
2001 - - - - -
2002 - - - - -
2003 - - - - -
2004 - - - - -
2005 - 48,000 - (30,000) 18,000
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0
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0