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Home My WebLink About2008 Operating Budget0 • CITY OF WEST UNIVERSITY PLACE 2008 PROPOSED OPERATING BUDGET Table of Contents Introduction City Manager's Budget Message i Budget at a Glance xi Combined Summary Budget xii Organization Chart xiv General Fund Summary I Administration 5 Finance 9 Police 15 Fire 19 Public Works 23 Parks 31 Debt Service Fund Summary 39 Water and Sewer Fund Summary 41 Operations 43 Solid Waste Fund Summary 47 General Services 49 Capital Projects Funds Capital Project Fund 53 Infrastructure Replacement Fund 55 Sidewalk Construction Fund 56 Drainage Improvement Fund 57 Streetlight Improvement Fund 58 Capital Reserve Fund 59 Water and Sewer Capital Reserve Fund 60 Internal Service Funds Employee Benefit Fund 61 Equipment Replacement Fund 62 Technology Management Fund 63 Special Revenue Funds Parks Fund 65 Court Technology Fund 65 Metro Grant Fund 66 Court Security Fund 66 Tree Replacement Fund 67 Recreation Center Grant Fund 67 0 E • 0 City of West University Place e OLM)r A Neighborhood City ® Recycied Paper October 18, 2007 Honorable Mayor Bob Kelly City Council Members City of West University Place 3800 University Boulevard West University Place, Texas 77005 Dear Mayor Kelly and City Council Members: In compliance with State law, the City's Charter, and good management practices, I am pleased to submit the Proposed 2008 Annual Operating Budget for the City of West University Place. The goal of this Budget is to enable City staff to continue providing the wide range and high level of services needed to sustain and enhance the quality of life our residents expect and enjoy. The Budget is a policy, management, and planning document. It is also a financial report and a means of communication with the citizens of West University Place. In addition to reviewing past accomplishments, it anticipates future needs, addresses the coming year's objectives and their purposes, and identifies resources for achieving those objectives. This Budget provides a strong financial plan for providing superior municipal services. Staff is confident that, while conservative, the Budget projections and estimates reasonably and accurately anticipate both revenues and municipal needs. This Budget builds upon our foundation of consistent work over the past half-decade to improve the efficiency and effectiveness of our operations. This Budget increases service in prioritized areas and addresses major capital needs for public safety and emergency operations, yet reduces the overall property tax rate for the fourth consecutive year. In fact, for the second consecutive year, we are recommending a tax rate below the Effective Tax Rate. For Texas municipalities, this is rare. It serves as a testament to the guidance and foresight of the various City Councils, administrations and overall support of the citizens over the past 15 years in addressing the major infrastructure improvements that are already enriching our residents' quality of life. 2008 BUDGET SUMMARY The 2008 Budget anticipates approximately $39.5 million in revenues and other incoming sources, with approximately $42.0 million in expenditures, which will be balanced by reducing built-up reserves by $3.4 million to $5.0 million. This reduction in reserves . reflects decreased need for carry-over funds to complete Infrastructure Replacement and Sidewalk Construction Program projects. Adding a policy on use of reserves to the City's Financial Policies also contributes to the reduction. Revenue of $13.0 million 3800 University Brnilevard • West University Place, Texas 77005-2899 • 713.668.4441 • www.westu.org 0 U 0 October 17, 2007 Honorable Mayor Bob Kelly and City Council Members (continued) from property taxes is virtually unchanged from the prior year's Revised Budget. User fees are sharply higher, because the 2008 Budget reflects a 10% increase in water and sewer fees and a return to a more normal pattern of consumption in the water and sewer utility. Other revenues, which largely consist of Grants and Investment Income, are expected to increase. They include a $4.9 million Grant by Friends of West University Place Parks for improvements to the Recreation Center, plus a $4.3 million grant from METRO to improve traffic flow by replacing two drainpipes with a full bridge over Poor Farm Ditch on Bellaire Boulevard. Total 2008 projected expenditures of $41.9 million are up $7.8 million from the 2007 Revised Budget. They include operating expenditures of $16.0 million, spending on capital improvement projects of $18.0 million, and debt repayment of $8.1 million. SOURCES This Budget projects income sources, not including inter-fund transfers, of $39.5 million to be available to fund 2008 operations and projects. This is about $15.5 million, or 64 percent, higher than the current year's revised estimate. General Fund revenues, projected at about $12.1 million, are approximately 4.9% above the current year's revised estimate. Property Taxes 12,9U6,.s40 1, 13,U3n,13U 1L/,/7U I.V/c Other Taxes 1,783,090 1,825,600 42,510 2.4% Licenses and Permits 482,200 693,070 210,870 43.7% Fees for Service 6,383,940 7,511,330 1,127,390 17.70/c Other Revenues 2,448.365 7,400,513 4,952,148 202.3% Debt Issued - 9,000,000 9,000,000 0.0% Tntal R 24 005.935 $ 39.466.643 S 15.460.708 64.4% Property Taxes Given the levels of increased assessed valuation, this Budget recommends reducing the City's ad valorem property tax rate to 36.6 cents from 40.2 per $100 assessed valuation, which is below the current Effective Tax Rate of 36.76 cents. The City's tax rate comprises two components. One covers maintenance and tions while the other a s debt City of Nest University place, Texas Comparison of Property Taxes: 2008 vs. 2007 2008 2007 Monthly Monthly Monthly Levy Rate/ Cost/ Levy Rate/ Cost/ Increase/ $100 Typical $100 Typical (Decrease) Family Family operating levy $0.1860 $100.60 $0.1920 $9312 $7.48 Debt service levv 50.1800 $9735 $0.2100 $101.85 ($4.50) 50.3660 $197.95 $0.4020 $194.97 $2.98 Average home value $649.000 $582,000 opera p y service. An 11.4 percent growth in assessed valuation and new home construction will provide sufficient funds for expected increases to maintenance and operations costs at the • proposed tax rate of 18.6 cents per $100 assessed valuation. iii October 17, 2007 Honorable Mayor Bob Kelty and City Council Members (continued) The debt service tax rate will decrease 3.0 cents to 18 cents per $100 assessed valuation, also due to the growth of assessed valuations. Current debt service requirements have stabilized, and as assessed values grow with new home construction, the tax rate needed to support these payments is expected to decline. Additionally, the 2008 Budget proposes using reserves in the Debt Service Fund to reduce the property tax rate even further. Fees and Charges Complying with the City's financial policy, staff continuously monitors, reviews, and adjusts all applicable fees and charges to assure equitable coverage of service costs. Specialized Fees, Licenses, Permits, and Recreation Fees - This Budget recommends establishing a new-structure utility connection service fee of $2,000. This fee would be charged to a builder for connecting to the City's water and sewer utility system. A significant restructuring recommends fee increases and new fees for most of the services provided by the Parks and Recreation Department. Finally, new or increased fees are recommended for animal control, health permits, alarm registration and annual renewal, and false alarms. Water and Sewer Rates - The City's revenue bond covenants require net revenues (operating revenues plus interest) to equal at least 110 percent of the principal and interest requirements for that year. Due to shortfalls in the Water and Sewer Fund's net revenues, • the City increased rates in December 2003 and 2004. In early 2007, the City of Houston announced a water rate increase of 20 percent in addition to a 3.6 percent increase already scheduled. In order to pass along and recover these increases, plus another increase expected in early 2008, Council increased rates by 10 percent in October 2007. No further increases are recommended at this time. Water revenues and expenditures will be monitored to ensure that the Water and Sewer Fund's financial footing remains sound. Solid Waste Service Fees - Currently collection of solid waste uses three rear-loading trucks, four drivers, a crew chief, and two equipment operators. As in past practice, temporary labor will be used to collect the solid waste. For the sixth straight year, we are not recommending a rate increase, but this may change in the future if the amount or value of recyclables collected and sold decreases. As it stands, the sale of recyclables is providing almost 24% of the revenue used to support the cost of operations. A rate increase may be needed in the future to offset inflationary increases or a downturn in the amount or value of recyclables collected. EXPENDITURES The 2008 Budget proposes total expenditures of $41.96 million. It devotes $15.9 million, or 38 percent, to operating expenditures, $18 million, or 43 percent, to capital improvements, and $6.8 million, or 19 percent, to service the City's outstanding bonds. • iv October 17, 2007 Honorable Mayor Bob Kelly and City Council Members (continued) r -I I• J Overall, the 2007 Budget is $7.6 million, 2008 Budget $41.96 Million or 22 percent more than the prior year, an increase that primarily reflects the carryover of capital projects and a Pe26 noel proposed 2008 appropriation for the c43% Other renovation and expansion of the Police Operating Facility, which would include a new 12% Emergency Operations Center (EOC). Debt seMce increased cost for electricity, due both to 19% adding new streetlights and an increase in the rates as an existing long-term contract expires, also contribute to the increase. • Operating Budget The City Operating Budget contains four funds: the General Fund, the Debt Service Fund, the Water and Sewer Fund, and the Solid Waste Fund. General Fund - The proposed General Fund budget of $11.9 million (excluding transfers) is about $826,000, or ; the cost of electricity and higher premiums for the employee health care benefit. Public Safety (Police and Fire) continues to receive a large share of the General Fund Budget, with combined expenditures totaling $5.6 million. Police and Fire services account for 47 percent above its /uvt tsuuget. tors increase reriects 2007 General Fund Budget Parks and Administration Recreation Transfers and Finance 15% 2% 19% Public Works 17% QN Police and Fire 47% of all General Fund expenditures. Debt Service Fund - As in 2007, the City will pay $6.8 million in principal, interest and fiscal agent's fees in 2008. Increased assessed values and consistent collection rates enabled a tax rate decrease to 18 cents per $100 of assessed value. This tax rate is expected to remain stable for the next several years, as assessed values rise. • Water Utility Fund - The Water Utility Fund's total budget of $5.3 million is $328,000, or 6.6 percent, greater than 2007's appropriation. While salary costs diminished 9.1 v Other Operating 4,702,250 5,100,230 397,980 8.5% Total Operating 14,931,560 15,878,490 946,930 6.3% Capital Outlay 11,109,647 17,787,683 6,678,036 60.1% Debt Service 8,094,380 8,074,590 (19,790) -0.2% October 17, 2007 Honorable Mayor Bob Kelly and City Council Members (continued) percent given two fewer authorized positions, increases in the anticipated costs of surface water, electricity and a re-allocation of internal costs will more than offset the savings. Revenues are expected to increase $1.2 million, or 27 percent, thanks to a rate increase implemented in 2007 and anticipated return to a more traditional weather pattern in 2008. Solid Waste Fund - The direct cost of collecting and disposing of solid waste is expected to increase $143,480, or 15 percent, over that estimated for 2007 due to allocating $38,500 for repairs and renovations at the Recycling Center, increased disposal costs, and higher charges for equipment replacement. Internal Service Funds Internal Service Funds provide accounting and budgetary controls for expenditures common to all funds. West U has established three such Internal Service Funds. Employee Benefit Fund - The Employee Benefit Fund was created to facilitate accounting and oversight over the cost of employee benefits, particularly the cost of health care. In 2008 the City will transfer $1.5 million to this fund, 18 percent more than the $1.2 million provided in 2007. Expenditures are expected to increase 12.5 percent as an increase in health care premiums took effect in May 2007. Equipment Replacement Fund - The Equipment Replacement Fund receives funds from operations to purchase equipment routinely used to provide City services. In 2008, • expected expenditures of $392,500 include purchase of a street sweeper and of a senior citizens van. Technology Management Fund - The management of the City's funding of critical technology is financed through the Technology Management Fund. In 2008, managing, supporting and replacing computers, networks, and communication equipment are expected to cost $642 thousand. As for all of the Internal Service Funds, the Technology Management Fund is financed by charges to operating funds. For 2008, a major reallocation of the cost of this Fund would follow an analysis of the application of Technology. Employee Staffing This Budget decreases current staffing levels of 121 to 119 Full Time Equivalent (FTE) employees. Overall, the City's population and its number of FTEs have remained relatively unchanged. City of West Unviersity Place Full-Time Equivalent (FTE) Position Summary: 2000 to 2007 Administration 4.00 4.00 4.00 4.00 4.50 4.00 4.00 4.00 Finance 10.00 9.00 9.00 9.00 9.00 8.00 8.00 8.00 Police 35.00 36.00 35.00 33.00 32.00 32.00 32.00 3100 Fire 20.00 20.00 23.00 24.00 24.50 25.00 24.00 24.00 Parks & Recreation 6.00 6.00 6.00 8.00 8.00 8.00 9.50 10.00 Public Works 22.00 23.00 23.00 21.00 21.00 21.00 20.00 19.00 • Technology Fund 0.00 0.00 0.00 0.00 0.00 0.00 2.00 3.00 Water Fund 14.00 15.00 14.00 14.00 14.00 14.00 14.00 12.00 Solid Waste Fund AM 10.00 10.00 7.00 7.00 7.00 7.00 7.00 vi October 17, 2007 Honorable Mayor Bob Kelly and City Council Members (continued) • We constantly strive to make our services more effective and efficient, whether through using new technology or through reclassifying existing employees. The below chart demonstrates that we have remained relatively stable in overall employees since 2000. Through outsourcing, we have been able to maintain - and sometimes reduce - overall operating costs while maintaining and sometimes even increasing our level of service. As a routine practice, we will continue to evaluate the allocation of personnel to determine and achieve the most efficient and effective use of the community's resources. Below is a summary of the changes being proposed in 2008: Public Works Department A vacant Building Inspector position was deleted. In the Water Utility Fund, one position, that of a Public Works Coordinator, was deleted in anticipation of the completion of the infrastructure and sidewalk programs, and the Geographic Information System (GIS) technician was transferred to the Technology Management Fund. Police Department A vacant 2007 Records Manager position was deleted, and a new patrol officer position was added, maintaining the staffing level at 32 and bringing the total number of authorized patrol officers to 16. • Wages and Benefits This year we are proposing an average 3 percent merit increase, plus a $1,500 Cost-of- Living increase in base salaries that would be effective July 1, 2008. Section 2.022 of the City Code requires the City Manager to conduct a separate annual review of public safety salary structures to maintain them at 105 percent of the market rate. The latest annual review demonstrates that the City can meet this requirement with only minor changes to those salary schedules. CAPITAL IMPROVEMENTS This Budget proposes $18 million to cover three capital improvement projects. Below is a summary of the proposed capital projects: Public Safetv Facilities Expansion/Renovation/Emergency Operations Center (EOC): This Budget includes $9 million to design and construct improvements to public safety facilities, including an Emergency Operations Center (EOC) and to provide emergency power generation for the City. These improvements will greatly enhance daily public safety and increase the City's ability to withstand and respond to various disasters. Design is expected to begin in 2008 and construction in 2009. Technology Improvements: This Budget would fund consolidation and enhancements of the City's computer servers and other networking infrastructures to reduce maintenance and increase reliability. vii October 17, 2007 Honorable Mayor Bob Kelly and City Council Members (continued) Phase II of Streetlight Replacement Project: This Budget transfers $1.2 million to the Streetlight Improvement Fund from the Capital Reserve Fund to finance the second phase of the Streetlight Replacement Project, expected complete in 2008. ECONOMIC CONDITION AND OUTLOOK West U continues to enjoy an enviably stable outlook, with property values approaching $3.7 billion, up an astounding 146% since 1993. Among reasons for this strength is West U's convenient location to the Texas Medical Center, the Galleria area, downtown Houston, the Rice Village and Rice University. Furthermore, the City enjoys a relatively low crime rate, a great parks system, new roadways, and improved water, storm, and sewer lines. All of these factors have led West U to the top of the list of desirable places to live and to raise a family. SUMMARY This Budget is sound and builds upon the carefully established financial policies of the City. This Budget is the policy statement for the City and was created from these perspectives: The City is a service organization. The most important asset of any service organization is its trained, motivated, and properly led employees. This Budget recognizes the need to recruit, train, and keep a workforce capable of • delivering services at the quality and level West U citizens expect. The 2008 Budget provides for: A 3 percent merit increase in salaries. A $1,500 cost-of-living allowance to implement at mid-year. Participation in a salary survey with the adjacent City of Bellaire. The City's current services to citizens are to be given priority. Increases or decreases in service levels should be clearly, prominently and separately communicated. The Budget uses baseline funding for all departments. That means each department used last year's Budget as a starting point for preparing this year's Budget. There are no major changes to the baseline Budget for 2008. All fee schedules, user charges, and charges for utility services must be reviewed and adjusted to ensure that rates are both equitable and sufficient to cover the cost of the provided service as deemed appropriate by the City Council. As discussed above, the City's fee schedule was completely reviewed and adjustments were recommended to assure rates were both equitable and sufficient. The City will avoid budget and accounting procedures that balance the current Budget at the expense of future Budgets. • viii October 17, 2007 Honorable Mayor Bob Kelly and City Council Members (continued) i This means avoiding postponement of necessary operating expenditures, using short-term debt to finance operating expenditures (personnel, supplies, operating charges), or accruing future years' revenues. The 2008 Budget meets this key standard. The City will follow long-range plans for capital improvements. A long-range plan for capital improvements must be prepared and updated each year. This plan may include (in years other than the first year of the plan) initially unfunded projects that carry out the City's long-term goals, but thereafter identify approved projects and their definite known funding sources. Capital improvements currently under consideration include expansion/renovation of the City's public safety facilities, the addition of an Emergency Operations Center, streetlight system improvements, and improvements to the City's computer networks. The City will maintain reserves adequate to ensure that resources are available annually for the replacement of service vehicles and equipment. The City's current equipment replacement reserves are sufficiently adequate to replace necessary vehicles and equipment on an annual basis. The City will maintain financial reserves adequate to protect the community against is unforeseen events. General Fund Reserves will be maintained at 20 percent of the estimated revenue for the current Annual Budget. 10% for unforeseen events and 10% for unexpected revenue shortfalls. All other operating fund reserves will be maintained at 10% of the estimated revenue for the Current Budget. Based upon this policy, the Budget recommends transferring $1.7 million of excess General Fund Reserves to the Capital Reserve Fund. All operating reserves are at, or above, the target established by this policy. I commend the City staff for their many hours of diligence, dedication, and work in preparing this document. I further appreciate the determination and effort of the City Council in providing direction and parameters essential to this budgeting process. Through this collaborative effort, we are able to assure and maintain the quality of life that the citizens of West University Place have come to expect and deserve. Respectfully submitted, Michael Ross City Manager • ix U 0 0 • • Budget 2008 Combined Summary of Revenues and Expendidtres Sources Beginning Property Expenditures Ending Balance Taxes User Fees Other Total and Transfers Balance General Fund Debt Service Fund Water and Sewer Fund Water and Sewer Capital Reserve Solid Waste Fund Capital Project Fund Infrastructure Replacement Fond Sidewalk Construction Fund Transportation Improvement Fund Streedigbt Improvement Fund Capital Reserve Fund Employee Benefit Fund Equipment Replacement Fund Technology Ford Parks Fund Court Technology Fund Court Security Fund Metro Grant Fund Tree Replacement Fund $ 4,302,697 1,202,652 543,917 306,557 485,359 139,928 50,000 49,372 (92,483) (20,457) 340,566 19,830 208 (2,039) 8,520 52,589 $ 6,632,630 S 447,000 6,403,500 - - 5,465,000 940,000 $ 5,057,300 $12,136,930 75,000 6,478,500 20,000 5,485,000 250,000 250,000 330,000 1,270,000 9,060,000 9,060,000 570,000 570,000 4,333,003 4,333,003 1,200,000 1,200,000 1,854,680 1,854,680 1,678,660 1,678,660 339,600 339,600 648,510 648,510 4,400 4,400 9,530 9,530 7,500 7,500 259,000 259,000 31,000 31,000 $ 13,794,660 6,805,270 5,291,910 448,000 1,304,350 9,095,000 50,000 619,372 4,240,520 1,200,000 1,854,680 1,633,430 392,500 641,910 4,400 4,500 16,000 259,000 50,000 $ 2,644,967 875,882 737,007 108,557 451.009 104,928 24,773 287,666 26,430 208 2,991 20 33,589 0 CITY OF WEST UNIVERSITY PLACE 2008 BUDGET AT A GLANCE General Debt Water Solid Fund Service Fund Utility Waste Total Revenues Property Taxes $ 6,632,630 $ 6,403,500 $ - $ - $ 13,036,130 User Fees 447,000 - 5,465,000 940,000 6,852,000 Other 5,057,300 Total Revenues $ 12,136,930 $ Operatine Exnenditures Personnel $ 8,827,590 $ Operating 3,102,390 Debt Service - Total Expenditures $ 11,929,980 $ Capital Improvements Police Station/EOC Recreation Center Sidewalk Replacement Streetlight Improvements Transportation and Drainage Improvements General $ 903,490 $ 590,800 $ 10,321,880 2,209,100 395,050 5,706,540 D 1,269,320 - 8,074,590 $ 9,000,000 1,068,110 619,470 1,200,000 4,240,520 1,659,583 $ 17,787,683 2008 Operating Revenues General, Debt Service and Utility Funds 2008 Operating Expenditures General, Debt Service and Utility Funds is • • xi b* i o WOO Va a slay q, Tex u Citizens of West University Place Citv City Judges & Secretary & Prosecutors wommompmo~ L ~ city ncil CR yCou d Boar ds Fpp . .t Attorney C , en "tons City Manager Fire Police Department - Department Fire F.lncrgcmy 2t Parrol Support Suppression MN. 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MAmmuln (Iwgmrks, lnlbrmatbn Servicaa 0 • LI • GENERAL FUND The General Fund accounts for revenues, expenditures, and transfers associated with municipal services not directly supported or for which other funds do not account for. 0 • • • 0 n U CJ • GENERAL FUND The General Fund finances nearly all of the City's services. Issues such as the ad valorem tax rate, fees, objectives, levels of service, the number of employees, salaries and benefits are all determined during the preparation of the General Fund's budget. The General Fund is the principal source of funds for all six of the City's departments: Police, Fire, Public Works, Parks and Recreation, Finance, and Administration. Revenue Projections for 2007 The 2007 Budget forecast a revenue total of $11.1 million to finance the General Fund's services. Based on collections and data available on August 31, 2007, revenues appear likely to reach $11.6 million. 2008 BUDGET Projected 2008 Revenues. The City's General Fund Revenues for fiscal 2008 are forecast to increase 9.2% over 2007 budgeted revenues. Total revenues are expected to be approximately $12.1 million. Revenues from property taxes will grow by $456,350, a 7.4% increase. The (ad valorem) tax rate dedicated to operations is proposed to decrease by 0.6 cents to 18.6 cents per $100 of assessed value. Taxable value in West University Place increased 11% to $3.55 billion. New construction accounted for $67 million of this increase, and the enhanced marketability of West U property added the balance. Sales taxes; recreation fees; alarm monitoring and investment earnings are all expected to exceed their original projections. Altogether, revenues are expected to exceed 2007 targets by 4.2%, or $466,710. Expenditures Estimated for 2007 The original 2007 Budget appropriated $11.1 million, which was subsequently amended to $11.4 million. Based on expenditures through August 31, 2007, it appears that total actual expenditures will fall just below the appropriated amount. Financial Position in 2007 - The City of West University Place's General Fund should close 2007 in sound fiscal condition. The balance estimated available for appropriation will approximate $4.3 million. This amount represents 35% of proposed 2008 expenditures. Put another way, the General Fund's Operations could sustain operations for more than four months with no additional revenues. A revision to the City's Financial Policies has established that General Fund's reserves be maintained at 20% of the revenue budget for the coming year. The primary purpose of so reserving fund balance is to buffer unforeseen events. Revenues generated by the City's one-cent sales tax is budgeted at $850,000, 12.5% over the $755,500 budgeted in 2007. Collections of sales tax in 2007 are expected to be $850,000. As in the prior year, franchise taxes are expected to provide 8.0%, of the City's General Fund revenues. Because of lower interest rates and reduced reserves, earnings on the City's investments are forecast to provide $250,000 in revenues, well below the $350,000 projected in 2007. Revenue sources budgeted under the Fees for Services category include ambulance service billing, alarm monitoring billing and other service related fees. Revenues from alarm monitoring are growing steadily and are expected to increase 18% to $312,000. As in previous budgets, 2008's anticipates a payment from the Water and Sewer Utility Enterprise Fund ($660,000) and the Solid Waste Collection Fund ($280,000). These payments cover administrative costs. Meter reading, billing, accounting, legal, data processing, fuel and insurance are all 1 GENERAL FUND (Continued) budgeted through the General Fund in order to centralize controlling these costs. Expenditures in 2008. The 2008 Budget appropriates $11,939,980 for the General Fund, up 7.9% from the 2007 General Fund's $11,048,900 budget. Personnel costs - Personnel costs, including benefits, will amount to $8.8 million, or 74% of the budget, and a 7.3% increase over the corresponding 2007 budget. Health care costs are projected to total $974,180, up 20.4% over the 2007 Budget due to sharp premium increases in 2007. As in prior Property taxes $ 5,519,696 $ 5,865,156 $ 6,176,250 $ 6,632,630 Franchise taxes 913,999 1,015,725 953,090 961,000 Sales taxes 761,176 1,028,946 830,000 864,600 Licenses and Permits 568,318 554,263 482,200 693,070 Fees for service 352,274 409,139 439,000 447,000 Other fees 234,546 214,595 224,990 221,140 Recreation fees 564,629 639,853 702,140 659,330 Fines and court costs 178,601 250,849 226,450 248,200 Investment earnings 109,372 268,377 360,000 250,000 Other revenues 212,683 153,215 249,000 219,960 Interfund transactions 870,000 870,000 940,000 940,000 years, the 2007 Budget provides for a 3% increase on salaries, effective on the employee's City employment anniversary date and proposes a cost of living adjustment of $1,500 to take effect on June 1, 2008. In accordance with the City's policy of maintaining the General Fund balance at 20% of Budgeted Revenues, the 2008 Budget transfers $1,854,680 to the Capital Reserve Fund where it will be appropriated for any use authorized by Council. EXPENDITURES BY DEPARTMENT: Administration 766,672 911,548 806,020 868,380 Finance 1,479,462 1,469,606 1,465,540 1,488,870 Police 2,531,459 2,707,128 2,762,120 3,123,280 Fire 2,237,149 2,321,400 2,334,360 2,528,310 Public Works 1,582,592 1,557,955 1,902,010 2,064,360 Parks and Recreation 1,369,317 1,467,726 1,643,580 1,866,780 Transfers - - 535,000 1,854,680 TOTAL EXPENDITURES 9,966,651 10,435,363 11,448,630 13,794,660 NET REVENUE (EXPENDITURE) 318,643 834,755 134,490 (1,657,730) BEGINNING BALANCE 3,014,809 3,333,452 4,168,207 4,302,697 ENDING BALANCE 3,333,452 4,168,207 4,302,697 2,644,967 E • RESERVED FOR ENCUMBRANCES' 210,000 210,000 210,000 210,000 • UNRESERVED FUND BALANCE $ 3,208,923 $ 3,523,903 $ 4,092,697 $ 2,434,967 'Reserved for City Manger's Contract Actual Actual Estimate Proposed REVENUES: I 2006 Actual 206 Percent 2007 Estimate 2007 Percent 2008 Proposed 2008 Percent Personnel Compensation $ 5,505,385 52.76% $ 5,587,870 51.47% $ 6,045,580 50.63% Benefits 2,086,518 19.99% 2,350,830 21.65% 2,624,190 21.98% Human resources 27,416 0.26% 25,000 0.23% 10,000 0.08%% Training 89,335 0.86% 101,700 0.94% 111,500 0.93% Dues and publications 30,869 0.30% 32,020 0.29% 36,320 0.30% Communication 127,910 1.23% 133,700 1.23% 139,590 1.17% Community Relations 43,865 0.42% 47,400 0.44% 44,000 0.37% Services 1,111,300 10.65% 790,250 7.28% 884,170 7.41% Insurance 137,635 1.32% 141,230 1.30% 144,530 1.21% Maintenance and repairs 333,597 3.20% 287,950 2.65% 272,190 2.28% Internal charges 133,992 1.28% 576,310 5.31% 698,160 5.85% Supplies 157,137 1.51% 176,910 1.63% 191,950 1.61% Fuel 71,615 0.69% 125,000 1.15% 150,000 1.26% Utilities 359,946 3.45% 378,500 3.49% 420,000 3.52% Other 218,843 2.10% 101.850 0.94% 157.800 1.32% City Management Police Fire Total Public Safety Public Works Recreation and Leisure J 911,548 8.74% 2,707,128 25.94° 2.321.400 22.25% 2007 2007 'estimated Percent 806,020 7.39% 1,465,540 13.43% 2,271,560 20.81% 2,762,120 25.31% 2008 2008 Imposed Percent 868,380 7.27% 1.488.870 12.47% 3,123,280 26.16% 17.29% 15.63% 3 Ll Ll 0 ADMINISTRATION DEPARTMENT The Administration Department is responsible to the City Council for the efficient delivery of City services. The City Manager serves as chief administrative officer and has day-to-day responsibility for the conduct of all City activities. The City Secretary is responsible to the City Council for recording and maintaining ordinances, resolutions, meeting minutes, and legally required publications. The City Attorney provides City Council with general legal counsel, litigation, contract review, and ordinance review. ADMINISTRATION DEPARTMENT MISSION To implement and administer, effectively and efficiently, the policies as established by the City Council. ADMINISTRATION DEPARTMENT DIVISIONS City Council - Costs directly associated with the City Council, including council salaries, legal fees and election expenditures. (2008 Budget $145,860) Administration - The City Manager, the City Secretary, the Assistant to City Manager and the Human Resources manager are all compensated in the Administration Division's budget. The cost of printing the West University Place Currents is also funded in this budget. (2008 Budget $722,520) ADMINISTRATION DEPARTMENT 2008 GOALS * Complete sidewalk construction and repair program. * Continue progress towards City Council Goals. * Evaluate employee health benefits to contain costs while providing competitive overall compensation packages. * Improve citizen service request and tracking system. * Implement employee wellness program. • Coordinate Employee Salary, Recruitment and Retention Study * Update citywide record retention program and provide appropriate training for departments. * Complete citywide migration to computerized record retention (Laser Fiche) and provide for universal sharing of files. BUDGET HIGHLIGHTS * Authorized full-time employees - 4 (2007 authorized full-time employees - 4). + Legal fees - 2008 Budget - $115,000; 2007 Budget $145,000 * Reflects increase in Mayor and Council salaries. * Technology Management Fund charges assessed - $55,920. • * Total budget - $868,380 (2007 total budget - $794,000). ADMINISTRATION DEPARTMENT • Description Actual Actual Actual Estimate Proposed Administration Personnel $ 446,840 $ 482,080 $ 504,656 $ 528,000 $ 544,800 Operating charges 54,874 67,169 83,235 105,900 177,720 Capital 12,683 4.749 - 5.000 - Personnel Operating charges 4,674 110,825 4,545 208,129 4,536 319,121 11,900 155,220 16,710 129,150 Total 115,499 212,674 323,657 167,120 145,860 Total Department $ 629,896 $ 766,672 $ 911,548 $ 806,020 $ 868,380 u City Manager NC 1 1 140,000 City Secretary NC 1 1 79,000 Human Resources]/Risk Manager ER 1 1 1 67,870 90,958 Administrative Assistant 38 1 39,120 52,575 Assistant to Citv Manager 41 1 48.963 65.770 NC - I hese postions are appointed, salary is set by the City Council Salary ranges are adjusted each December 31 based on federal Consumer Price Index U 6 • ADMINISTRATION DEPARTMENT wages 339,940 $ 365,680 Overtime 190 67 - - - - Longevity 1,215 1,223 1,260 1,650 1,530 1,940 Auto allowance 10,056 9,640 9,600 12,360 11,850 11,370 Part-time/temporary - 2,616 5,760 - 1,060 15,100 Retirement contribution 48,337 53,796 58,328 58,760 59,120 61,900 Social security cont. 22,874 23,449 23,703 22,940 27,510 27,790 Health care benefits 22,597 27,496 32,360 41,000 33,570 34,780 Workers' compensation 649 1,208 907 650 860 900 Other benefits - 4,194 6,780 7,510 7,560 4,540 Employee relations 16,698 21,355 12,219 10,800 20,000 10,800 Recruiting and hiringI - - - 10,000 25,000 10,000 Personnel 446,840 482,080 504,656 505,820 528,000 544,800 Communications costs 16,627 21,534 28,023 30,000 30,000 30,000 Community relations 2,848 2,414 4,662 5,000 5,000 5,000 Consultants - - 10,912 5,800 - - Professional dues 8,326 7,140 8,571 6,230 7,000 7,000 Publications 1,682 5,067 3,438 4,000 3,000 4,000 Technology2 - - - - - 55,920 • Equipment maintenance 238 1,862 55 1,000 100 Equipment lease/rent 8,302 8,038 5,734 7,500 7,500 7,500 Office supplies 4,728 9,147 4,039 5,300 5,300 5,300 Travel and training 12,123 11,967 17,801 18,000 18,000 18,000 ContingencyI - - - 40,000 30,000 45,000 Operating charges 54,874 67,169 83,235 122,830 105,900 177,720 Data processing hardware 12,683 4,749 7,500 5,000 Capital 12,683 4,749 - 7,500 5,000 - Division Total $ 514,397 $ 553,998 $ 587,891 $ 636,150 $ 638,900 $ 722,520 Transferred from Finance Department City-Wide Budget in 2007 2Transfer to the Technology Management Fund C1 7 ADMINISTRATION DEPARTMENT Actual Actual Actual Budget Estimate Proposed Account Description 2004 2005 2006 2007 2007 2008 Salaries and wages $ 4,345 $ 4,216 $ 4,200 $ 4,200 $ 10,120 $ 14,400 Social security cont. 322 322 320 320 780 1,110 Workers' compensation 7 7 16 30 - 200 Employee relations - - - 1,000 1,000 1,000 Personnel 4,674 4,545 4,536 5,550 11,900 16,710 Communication costs - - - 5,000 5,000 5,000 Community relations 761 2,776 1,427 2,350 3,200 3,200 Legal 108,983 196,443 301,199 129,000 129,000 115,000 Professional dues - - - 2,150 2,520 2,150 Election expense - 6,972 14,227 10,000 11,700 - Travel and training 1,081 1,938 2,268 3,800 3,800 3,800 Operating charges 110,825 208,129 319,121 152,300 155,220 129150 Total $ 115,499 $ 212,674 $ 323,657 $157,850 $ 167,120 $ 145,860 • • 8 • FINANCE DEPARTMENT The Finance Department provides a wide range of financial and administrative services to citizens and to 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 the Finance Department budget FINANCE DEPARTMENT MISSION To provide useful financial management services to other City Departments, timely and accurate billing to citizens, fair and efficient administration of the municipal court, and useful financial reporting to the City's financial stakeholders. FINANCE DEPARTMENT DIVISIONS Finance - Provides utility and tax billing services in addition to traditional accounting and payroll functions. (2008 Budget - $8889,120) Municipal Court - Administers the City's municipal court. (2008 Budget - $199,220) Non-departmental - Provides for expenditures and transfers that cannot be allocated to other departments in a satisfactory way such as insurance and utilities. (2008 • Budget - $400,530) FINANCE DEPARTMENT 2008 GOALS * Provide information needed to inform public for bond election in 2008. * Outsource the billing and collection of property taxes to Harris County. * Review alternatives to the City current administrative support software. + Work with Information Technology to implement on-line utility bill inquiry, presentment and payment. FINANCE DEPARTMENT BUDGET HIGHLIGHTS * Authorized full-time employees - 8 (2007 authorized full-time employees - 8). • Total budget - $1,488,870 (2007 total budget - $1,440,590). * Increased cost of appraisal services from Harris County Central Appraisal District - $20,000. * Includes increased electricity budget for new streetlights - $70,000. * Transferred Telephone budget to Technology Fund - $67,000 decrease. * Decreased contribution to Technology Fund due to reallocation - $48,800 decrease. 0 FINANCE DEPARMENT Account 2004 2005 2006 2007 2008 Description Actual Actual Actual Estimate Proposed Finance Personnel $ 447,092 $ 468,774 $ 492,883 $ 526,850 $ 504,670 Operating charges 344,148 368,255 376,117 410,800 384,450 Total Department $ 1,581,287 $ 1,479,462 $ 1,469,606 $ 1,465,540 $ 1,488,870 GRADE BUDGET MAXIMUM Accounting Finance Director ER2 1 1 87,547 108,763 Assistant Finance Director 42 1 1 54,202 72,820 Deputy Tax/Assessor Collector 39 1 1 45,761 61,509 Accounting Specialist 37 3 3 33,807 45,462 Municipal Court Municipal Court Clerk 39 1 1 45,761 61,509 Sr. Court/Collection Clerk 34 1 1 31,150 41,884 Total Finance 8 8 Salary ranges are adjusted each December 31 based on federal Consumer Price Index 0 • E 10 Personnel 168,408 123,012 124,466 142,710 190,570 Operating charges 5,467 7,243 6,970 9,450 8,650 Operatin charges 616,172 509,602 469.170 375.730 400.530 • FINANCE DEPARMENT Salaries ana wages D 61.),42.) JU1,394 lo SU4,8/L a JJti,`JLU 1) 343,Z31U 5 3111t59U Overtime 6,242 12,137 11,413 4,370 8,780 7,460 Longevity 2,937 3,032 2,813 2,980 3,090 2,870 Auto allowance 3,615 3,615 3,600 5,400 5,250 4,800 Part-time/temporary 29,418 31,779 - - - Retirement contribution 47,973 48,940 51,867 60,970 68,740 59,130 Social Security 24,320 23,090 25,621 27,580 27,110 26,430 Health care benefits 44,807 42,124 50,364 55,080 55,400 63,800 Workers' Compensation 684 969 819 760 920 1,070 Other benefits - 2,477 7,770 11,230 10,650 6,120 Employee relations 1,089 1,377 1,965 1,100 1,100 1,100 Total Personnel 447,092 468,773 492,883 528,390 526,850 504,670 Communications costs 36,989 52,043 45,701 44,000 44,000 45,000 Other contracted svcs1 267,129 274,227 284,627 181,200 181,200 203,000 Professional dues 2,541 3,105 1,875 2,500 2,500 2,500 Publications 495 677 4,135 750 750 750 Technologyz - - 551 145,000 145,000 96,200 Equipment maintenance 1,452 147 146 - 1,000 1,000 • Equipment lease/rental 7,444 9,010 6,744 8,000 8,000 8,000 Facilities 7,569 6,263 14,118 7,200 8,850 9,000 Office supplies 5,747 5,689 6,163 7,500 7,500 7,000 Operating supplies 8,455 7,568 4,329 7,500 5,000 5,000 Travel and training 6,327 9,527 7,728 7,000 7,000 7,000 Total Operating 344,148 368,256 376,117 410,650 410,800 384,450 Data processing equipment - 2,576 - - - - Total Capital 2,576 Finance Division Total $ 791,240 $ 839,605 $ 869,000 $ 939,040 $ 937,650 $ 889,120 I Scheduled below 2 Transfer to the Technology Management Fund Harris County Appraisal District $ 120,000 Audit Fees 25,000 Water meter reading 44,000 Cash receipts processing 14,000 l~J I1 FINANCE DEPARMENT • Actual Actual Actual Budget Estimate Proposed Account Description 2004 2005 2006 2007 2007 2008 Salaries and wages $ 121,859 $ 91,771 $ 96,194 $ 136,270 $ 105,440 $ 138,260 Overtime 5,604 4,331 3,238 4,490 4,490 3,440 Longevity 943 856 910 900 960 900 Part-time/temporary - - - - - _ Retirement contribution 11,482 8,197 8,034 14,060 11,920 14,970 Social Security 9,277 6,640 7,498 11,010 8,620 11,010 Health care benefits 19,014 10,281 4,088 14,400 10,020 17,440 Workers' Compensation 229 293 234 360 280 2,570 Other benefits - 643 4,270 980 980 1,980 Total Personnel 168,408 123,012 124,466 182,470 142,710 190,570 Communication costs 861 3,356 2,111 2,700 2,700 2,700 Other contracts Svcs 624 594 809 500 500 750 Professional dues 419 225 350 500 400 500 Publications 48 454 50 750 500 500 Equipment maintenance 285 - 85 100 850 200 Office supplies 942 563 1,521 1,800 1,500 1,800 Travel and training 2,288 2,051 2,044 2,000 3,000 2,200 Total Operating 5,467 7,243 6,970 8,350 9,450 8,650 tiara r • p ocessing equipment - - - - - - Total-Capital - - - - - - Muncipal Court Division Total $ 173,875 $ 130,255 $ 131,436 $ 190,820 $ 152,160 $ 199,220 • 12 • FINANCE DEPARMENT Account Description Actual 2004 Actual 2005 Actual 2006 Budget 2007 Estimate 2007 Proposed 2008 Compensation due to separating employeesZ $ 162,185 $ 5,005 $ - $ - $ - $ Insurance General liability ins 25,816 31,570 21,910 18,000 18,000 18,000 Auto liability 29,620 27,655 26,992 27,000 27,000 30,000 Auto physical damage 16,491 12,116 16,211 16,500 16,500 16,500 Errors and omissions 14,455 18,639 27,365 28,230 28,230 28,230 Real and personal prop. 18,703 31,618 30,368 36,000 36,000 36,000 Crime & fidelity bond 1,258 1,672 1,650 1,500 1,500 1,800 Property 18,392 8,914 - - - - Other 33,932 45,415 34,830 - - - Utilities Electricity 152,211 163,822 184,784 181,500 181,500 270,000 Street light tariff - - - - - - Telephone3 70,637 72,792 44,993 67,000 67,000 Computer network maint, 52,726 60,554 60,041 - - City Mgr's contingency 19,746 29,830 20,026 ' Transferred to Administration Budget 2 Transferred to Employee Benefit Fund 3 Budgeted in the Technology Management Fund r~ L 13 • This Page Intentionally Left Blank • • 14 • POLICE DEPARTMENT The Police Department is responsible for preserving the peace and enforcing the law in the City. POLICE DEPARTMENT MISSION To preserve the peace and to protect life and property by enforcing local, state, and federal laws. POLICE DEPARTMENT DIVISIONS Police - Provides patrol, enforcement and investigation services. (2008 Budget - $2,522,830) Communication - Provides emergency dispatch for both Police and Fire departments and monitors alarm systems that are serviced by the City's Direct Link alarm monitoring service. (2008 Budget - $590,450) POLICE DEPARTMENT 2008 GOALS + Install at least two Automatic Fingerprint Identification Systems in patrol vehicles. * Implement proactive patrol initiatives. • * Provide training programs in house through an agreement with the Texas Commission on Law Enforcement Officer Standards and Education. POLICE DEPARTMENT BUDGET HIGHLIGHTS * Authorized full-time employees - 32 (2007 authorized full-time employees - 32) * Total budget - $3,113,280 (2007 total budget - $2,803,830) * Increased transfer to the Technology Management Fund due to reallocation - $125,530. • 15 POLICE DEPARTMENT 2006 Actual Personnel $1,846,886 Operating charges 205,425 $1,805,315 $ 1,863,411 262,683 291,872 Estimate $ 1,912,000 $ 2,162,250 239,800 360,580 Total Department $2,605,153 $2,531,459 $2,708,128 $2,762,120 $3,123,280 11UMUr U N GRADE BUDGET BUDGET MINIMUM MAXIMUM I Police Department Police Chief ER3 1 1 87,547 108,763 Police Lieutenant P-5 2 2 66,872 83,606 Police Sergeant P-4 4 4 57,285 72,454 Police Officer P-2 15 16 44,619 60,832 Communications Administrative Assistant 38 1 1 39,120 52,575 Records Manager 38 1 - 37,981 51,043 Telecommunications Officer P-1 8 8 33,068 43,800 Total Police 32 32 Salary ranges are adjusted each December 31 based on federal Consumer Price Index • 16 Personnel 480,040 439,148 530,625 602,420 587,950 Operating charges 70,754 6,965 5,289 7,900 2,500 • • • POLICE DEPARTMENT CITY OF WEST UNIVERSITY PLACE Actual Account Description 2004 Actual 2005 Actual 2006 Budget 2007 Estimate 2007 Proposed 2008 Salaries and wages $1,202,972 $1,155,704 $1,174,376 $1,248,110 $1,157,650 $1,337,690 Overtime 132,344 123,565 142,748 116,140 Longevity 11,197 11,444 11,510 12,940 Auto allowance 4,395 3,615 3,600 4,800 Retirement contribution 199,474 202,074 213,866 235,310 Social security cont. 99,875 95,028 98,585 104,780 Health care benefits 163,573 151,888 160,541 177,700 Workers' compensation 32,087 45,338 35,431 39,680 Other benefits - 14,602 20,118 27,210 Employee relations 966 2,057 2,636 3,500 Total - Personnel 1,846,883 1,805,315 1,863,411 1,970,170 Communications costs 6,859 4,838 7,158 8,000 Community relations 2,325 2,525 1,674 3,000 Consultants 1,750 1,750 14,750 2,000 Professional dues 1,400 1,365 1,915 1,850 Publications 864 1,476 992 1,600 Law enf. liab. insurance 11,216 11,834 13,137 14,000 Equip. replacement - 70,548 82,000 82,000 Technology - - - 46,500 Equipment maint. 53,041 52,348 72,080 21,200 Vehicle maintenance 12,513 126 1,497 - Apprehension&jailing 1,298 2,727 1,689 4,500 Equipment lease/rental 11,504 9,870 3,735 5,000 Facilities rent 25,813 15,549 14,627 16,000 Office supplies 5,745 4,828 4,897 5,400 Operating supplies 27,138 32,125 19,014 19,500 Fuel' 25,192 32,670 38,082 - Travel and training 18,770 18,104 14,625 16,000 Total - Operating Chrgs 205,428 262,683 291,872 246,550 Other Capital Outlay 2,048 15,560 12,784 - Upgraded vehicle - - - Data proc. hardware - 1,788 4,147 Total - Capital 2,048 17,348 16,931 152,000 140,340 9,680 12,350 4,050 6,600 215,710 255,090 120,150 113,340 177,450 227,370 46,510 41,140 25,800 25,330 3,000 3,000 1,912,000 2,162,250 7,200 8,000 2,750 3,000 1,750 2,000 2,000 1,850 2,000 2,000 14,000 14,000 82,000 73,800 46,500 172,030 12,000 12,000 2,200 3,500 5,000 5,000 16,000 16,000 5,400 5,400 25,000 20,000 16,000 22,000 239,800 360,580 10,000 10,000 Total $ 2,054,359 $ 2,085,346 $ 2,172,214 $ 2,216,720 $ 2,151,800 $ 2,532,830 t Transferred to Public Works/General Services 17 POLICE DEPARTMENT Actual Actual Actual Budget Estimate Proposed Account Description 2004 2005 2006 2007 2007 2007 Salaries and wages $ 322,750 $ 277,880 $ 330,019 $ 370,430 $ 348,510 $ 344,910 Overtime 30,406 36,999 46,891 39,770 60,150 47,340 Longevity 2,245 2,385 2,785 3,060 3,410 2,840 Retirement contributioi 52,024 49,411 60,673 68,170 68,880 67,320 Social security cont. 26,281 23,964 28,437 31,310 31,110 29,640 Health care benefits 45,672 39,953 54,826 54,900 83,130 86,220 Workers' compensatior 662 942 864 870 1,030 830 Other benefits - 7,614 6,130 6,300 6,200 8,850 Total - Personnel 480,040 439,148 530,625 574,810 602,420 587,950 Communications costs 6,659 3,831 4,405 6,800 4,400 - Other contract services 62,925 304 - - - - Equipment maintenanc 894 1,301 194 2,000 1,000 500 Office supplies - - - - - - Travel and training 276 1,529 690 3,500 2,500 2,000 Total- Operating Chrg 70,754 6,965 5,289 12,300 7,900 2,500 Total $ 550,794 $ 446,113 $ 535,914 $ 587,110 $ 610,320 $ 590,4504 • 18 FIRE DEPARTMENT The Fire Department is responsible for protecting our citizens from the ravages of fire and other disasters, whether natural or man made, and providing the highest quality emergency medical services. FIRE DEPARTMENT MISSION To preserve lives and property FIRE DEPARTMENT DIVISIONS Fire - Provides fire inspections, fire prevention, fire suppression and emergency medical service. Also administers the City's alarm monitoring service, Direct Link. (2008 Budget - $2,528,310) FIRE DEPARTMENT 2008 GOALS * Provide assistance with planning the Emergency Operations/Public Safety Project. • Take delivery of and put new Ambulance into service. + Assist with the procurement and installation of Emergency Power Generators to maintain essential public safety functions in the event of an emergency. is FIRE DEPARTMENT BUDGET HIGHLIGHTS * Authorized full-time employees - 24 (2007 authorized full-time employees - 24) * Total budget - $2,528,310 (2007 total budget - $2,336,450) • 19 FIRE DEPARTMENT • 2007 Estimate Personnel $1,888,365 $2,001,687 $2,104,287 $2,111,640 $2,265,120 Operating charges 118,463 189,094 169,863 185,720 229,190 Capital 4,040 46,368 47,250 37,000 34,000 Total Department $ 2,010,868 $ 2,237,149 $ 2,321,400 $ 2,334,360 $ 2,528,310 BUDGETBUDGET Fire Department Chief ER3 1 1 87,547 108,763 Fire Marshal F-5 1 1 78,246 92,945 Fire Captain F-4 3 3 63,825 76,457 Fire Lieutenant F-3 3 3 56,136 67,319 Firefighter/Paramedic F-1 15 15 42,102 56,00 Administrative Assistant 38 1 1 39.120 52.575 Salary ranges are adjusted each December 31 based on federal Consumer Price Index 20 FIRE DEPARTMENT F- 1 LJ Actual Actual Actual Budget Estimate Proposed Account Description 2004 2005 2006 2007 2007 2008 Salaries and wages $1,303,648 $1,329,235 $1,400,534 $1,390,920 $1,360,840 $1,438,700 Overtime 52,601 86,544 87,479 58,470 90,190 88,780 Longevity 18,512 19,176 20,408 20,160 19,000 21,030 Auto allowance 3,835 3,615 3,600 4,200 4,550 5,400 Part-time/temporary - 2,407 - - - - Retirement contribution 203,706 222,656 241,294 245,410 244,220 261,190 Social Security 101,911 107,098 112,022 110,660 110,580 116,490 Health care benefits 182,435 170,457 198,599 214,600 216,960 271,350 Workers' Compensation 20,257 35,129 25,123 29,380 29,810 34,190 Other benefits - 23,028 13,068 36,630 33,990 26,490 Employee relations 1,460 2,342 2,160 1,500 1,500 1,500 Total Personnel2 1,888,365 2,001,687 2,104,287 2,111,930 2,111,640 2,265,120 Communications costs 6,766 7,644 8,245 7,000 7,000 7,470 Community relations 2,269 4,772 5,794 6,000 6,000 6,000 Other contracted svcs 18,113 70,356 53,873 16,800 16,800 16,800 Professional dues 1,499 1,873 2,541 2,000 2,000 2,000 Publications 468 176 224 500 200 500 Equipment Replacement - 14,028 14,338 34,720 34,720 25,300 Technology - - - 35,000 35,000 85,620 • Equipment maintenance 9,207 10,556 11,346 11,000 10,000 11,000 Vehicle maintenance 9,051 17,989 12,072 15,000 15,000 15,000 Office supplies 2,241 4,174 2,476 3,000 2,500 3,000 Operating supplies 49,204 28,343 29,473 35,000 35,000 35,000 Fuel' 4,745 8,042 8,512 - - - Travel and training 14,900 21,141 20,969 21,500 21,500 21,500 Total Operating 118,463 189,094 169,863 187,520 185,720 229,190 Data processing hardware 4,040 3,713 - - - - Other equipmene 42,655 47,250 37,000 37,000 34,000 Total - Capital 4,040 46,368 47,250 37,000 37,000 34,000 Fire Department Total $ 2,010,868 $ 2,237,149 $ 2,321,400 $ 2,336,450 $ 2,334,360 $ 2,528,310 ' Transfer to Technology Management Fund 2IT Manager transferred to Technology Management Fund 3 Transfered to Public Works - General Services mal Imaging Camera $ 13,000 hose 9,000 ue tool 8,000 21 0 • This Page Intentionally Left Blank 0 22 PUBLIC WORKS DEPARTMENT The Public Works Department is responsible for the City's civil engineering, utility, and internal maintenance services. This diverse department encompasses planning, maintaining streets and drainage, enforcing building codes, and maintaining city vehicles. PUBLIC WORKS DEPARTMENT MISSION To maintain the City's streets at a level consistent with a modern urban area's; maintain the City's drainage system to maximize storm water removal consistent with the system's design; maintain the City's fleet of motor vehicles to the highest standards of safety and efficiency; and enforce the City's building, plumbing, and electrical codes to insure the construction and maintenance of safe residential and commercial structures. PUBLIC WORKS DEPARTMENT DIVISIONS Administration - Provides management and leadership for all of the Department's Divisions. (2008 Budget - $372,810) Building Services - Enforces the City's building, plumbing and electrical codes to insure the construction and maintenance of safe residential and commercial structures. (2008 Budget - $466,120) General Services - Provides fleet maintenance service and maintains the City's traffic control • systems. (2008 Budget - $770,750) Operations - Maintains the City's streets and storm water drainage system. (2008 Budget - $212,330) Planning - Enforces the City's zoning ordinances. ($2008 Budget - $302,450) PUBLIC WORKS DEPARTMENT 2008 GOALS * Begin construction of College Avenue and Bellaire Boulevard improvements. * Implement compliance and enforcement of ordinance requiring resident address numbering. * Construct Council approved Phase I of streetlight program. * Complete construction consistent with the Council's approved Master Sidewalk Program. * Evaluate, adopt and implement the 2006 International Building Codes. * Evaluate opportunities to revise and streamline the Building Permit Process. * Evaluate the permit review and inspection process including the inter-local agreement with Southside Place. PUBLIC WORKS DEPARTMENT BUDGET HIGHLIGHTS * Authorized full-time employees -19 (2007 authorized full-time employees - 20) * Total budget - $2,124,460 (2007 total budget - $2,062,140) * Deleted Building Inspector position in the Building Services Division reducing full time employees by one. 23 Personnel Operating charges 138,059 21,732 142,458 43,349 94,068 50,314 125,830 51,060 231,100 • 71,350 Capital - 1,500 - - - Total 159,791 187,307 144,382 176,890 302,450 Total Department $1,417,251 $1,582,592 $1,557,955 $ 1,902,010 $ 2,064,360 24 Personnel 361,923 358,048 375,685 464,600 375,620 Operating charges 33,796 35,774 38,173 34,750 30,400 Personnel 324,594 322,565 298,928 319,650 393,450 Operating charges 52,092 137,787 162,290 360,310 372,800 Personnel 164,681 151,896 166,869 93,430 129,930 • PUBLIC WORKS DEPARTMENT MINIMUM MAXIMUM • Public Works Administration Asst. City Manager\Public Works Di ER4 Office Manager 39 Secretary 34 Development Services Chief Building Official 43 Plans Examiner 39 Building Inspector 38 Permit Technician 36 Planning City Planner 43 Code Enforcement/ACO 38 Administrative Assistant 38 General Services General Service Superintendent 43 Crew Leader 37 Traffic Technician 37 Mechanic 36 Driver/Equipment Operator 35 Maintenance Worker I 32 Operations Maintenance Worker lII 34 1 1 89,586 120,058 1 l 45,761 61,509 1 1 28,515 38,285 1 1 58,251 78,069 1 1 45,761 61,509 2 1 39,120 52,575 2 2 32,500 43,663 1 1 58,251 78,069 1 1 39,120 52,575 1 1 39,120 52,575 1 1 58,251 78,069 1 1 33,807 45,462 1 1 33,807 45,462 1 1 32,500 43,663 1 1 31,150 41,884 1 1 24,530 32,951 1 1 28,515 38,285 1 1 23,816 31,990 20 19 Salary ranges are adjusted each December 31 based on federal Consumer Price Index Parks and Recreation 25 PUBLIC WORKS DEPARTMENT • Actual Actual Actual Budget Estimate Proposed Account Description 2004 2005 2006 2007 2007 2008 Salaries and wages $ 162,172 $ 155,923 $ 166,419 $ 178,200 $ 178,820 $ 189,210 Overtime 2,019 3,519 1,277 3,200 1,180 1,000 Longevity 787 899 868 920 850 1,030 Auto allowance 3,875 3,615 3,301 5,400 4,350 5,400 Part-time/temporary 1,389 6,200 - 1,400 - 1,400 Retirement contribution 24,940 25,646 27,637 31,420 30,960 33,660 Social security cont. 12,120 11,883 12,749 14,210 14,030 15,110 Health care benefits 23,817 20,066 20,386 30,700 21,750 27,200 Workers' compensation 1,770 4,253 2,093 4,230 670 670 Other Benefits - 2,657 2,262 2,060 2,110 3,140 Employee relations 6,583 7,645 5,755 5,250 5,250 5,200 Total Personnel 239,472 242,306 242,747 276,990 259,970 283,020 Communications costs 5,123 6,817 3,098 1,200 1,200 1,100 Community relations 2,113 2,148 3,515 3,500 3,500 2,200 Consultants' 26,280 27,860 13,995 30,000 30,000 27,500 Other contracted svcs - - - - - 1,000 Professional dues 1,026 831 1,171 2,000 2,000 1,200 Publications 40 658 20 500 500 5 Technology2 - - - 70,000 70,000 29,89 Equipment maintenance 48 1,140 965 1,500 500 1,000 Equipment leasetrental 8,006 9,544 7,609 9,300 7,300 7,700 Office supplies 4,595 3,890 4,688 5,500 5,000 5,000 Operating supplies 6,264 6,574 7,048 8,500 6,000 7,700 Travel and training 3,512 4,278 3,010 5,000 5,000 5,000 Total Operating Charges 57,007 63,740 45,119 137,000 131,000 89,790 Administration Division Tota $ 296,479 $ 306,046 $ 287,866 $ 413,990 $ 390,970 $ 372,810 I Traffic engineer 2 Transfer to Technology Mangement Fund 0 26 n U • PUBLIC WORKS DEPARTMENT Nil! i!i -11, 1 Actual Actual Actual Budget wom Estimate an= Proposed Account Description 2004 2005 2006 2007 2007 2008 salaries ana wages 248,320 $ 235,190 $ 249,899 $ 307,610 $ 302,350 $ 245,720 Overtime 11,532 16,371 26,510 5,750 27,000 6,900 Longevity 1,620 1,537 1,630 2,080 1,960 1,910 Allowances - - - - 600 600 Part-time/temporary 11,777 11,875 - - - _ Retirement contribution 38,525 38,951 41,934 53,340 51,930 43,470 Social security cont. 19,531 18,711 19,587 24,130 23,430 19,520 Health care benefits 29,227 27,765 25,432 46,900 47,020 51,060 Workers'compensation 1,391 2,113 1,882 2,540 2,220 1,400 Other Benefits - 5,535 8,811 8,330 8,090 5,040 Total Personnel 361,923 358,048 375,685 450,680 464,600 375,620 Communications costs 3,422 3,374 2,678 4,000 2,500 2,500 Community relations 458 335 626 1,000 750 1,000 Other contracted svcs 12,810 - _ _ _ _ Professional dues 323 1,370 1,715 1,500 1,500 1,500 Publications 563 958 1,091 1,000 - - Equipment replacement - 8,628 10,730 13,000 13,000 6,400 Equipment maintenance 616 733 344 1,000 1,000 2,000 Vehicle maintenance 2,531 - Office supplies 2,997 2,486 2,869 3,000 3,000 2,000 Operating supplies 4,686 7,060 5,933 7,000 6,000 8,000 Fuel 3,188 4,355 4,950 - - - Travel and training 2,202 6,475 7,237 7,000 7,000 7,000 Total Operating Charges 33,796 35,774 38,173 38,500 34,750 30,400 Data processing hardware 3,497 Other Equipment 16,360 (3,000) Total Capital 19.857 (3.000) Building Division Total $ 395,719 $ 413,679 $ 410,858 $ 489,180 $ 499,350 $ 406,020 27 • PUBLIC WORKS DEPARTMENT Actual Actual Actual Budget Estimated Proposed Account Description 2004 2005 2006 2007 2007 2008 Salaries and waged $ 77,097 $ 80,158 $ 81,990 $ 60,520 $ 41,220 $ 62.730 On call - - 2,325 140 480 Overtime 18,183 20,259 28,589 13,810 8,690 7,850 Longevity 606 653 830 1,060 - 140 Part-time/temporary 28,170 1,352 - 7,500 13,900 7,500 Retirement contribution) 14,168 15,794 18,235 12,750 8,410 12,130 Social security cont.' 7,172 7,485 8,419 5,770 3,770 5,450 Health care benefits' 16,309 19,849 21,015 14,500 14,540 29,420 Workers'compensation' 2,976 4,109 3,409 2,950 1,570 2,280 Other benefits' - 2,237 1,830 1,250 1,190 1,950 Employee relations - - 227 1,500 - - Total Personnel 164,681 151,896 166,869 121,610 93,430 129,930 Community relations 2,092 1,275 3,011 2,000 1,500 2,000 Other contracted services 2,917 - 10,246 10,000 6,000 10,000• Publications - - - 300 - 300 Equipment replacement - 8,508 8,510 8,510 8,510 14,400 Equipment maintenance 2,811 4,161 7,605 12,000 7,500 12,000 Vehicle maintenance 674 - - - - - Drainage maintenance 6,483 28,303 22,937 20,000 20,000 20,000 Street maintenance 6,378 14,372 27,251 20,000 15,000 20,000 Traffic control - - 393 - Office supplies 104 430 825 200 - 200 Operating supplies 1,975 4,445 2,694 2,700 2,700 3,000 Fuel - 1,668 3,078 - - - Travel and training 461 150 212 500 200 500 Total Operating Charges 23,895 63,312 86,762 76,210 61,410 82,400 Other equipmene - - - 6,000 - - Total Capital - - - 6,000 - - Operations Division Total $188,576 $ 215,208 $ 253,631 $ 203,820 $154,840 $ 212,330 i Reduced workforce by one position. 2 Digital video/voice recorder for paving assessment E 28 • • • PUBLIC WORKS DEPARTMENT Actual Actual Actual Budget Estimate Proposed Account Description 2004 2005 2006 2007 2007 2008 4 as aL Ua m1u wages y zLj,ULY ,n L1 /,7VV a LVJ,U1l y LJ`J,LLV a LVJ,40U .11231,920 Overtime 6,061 8,352 3,409 5,990 5,020 4,080 Longevity 2,336 2,515 2,773 3,210 2,600 1,980 Allowances - - - - 650 600 Retirement contribution 34,248 35,747 33,927 42,470 35,790 44,520 Social security cont. 17,449 17,074 15,610 19,210 16,110 19,900 Health care benefits 35,038 31,925 28,716 45,110 43,850 59,250 Workers'compensation 5,838 6,875 4,925 7,260 7,090 5,260 Other benefits - 2,177 3,780 3,810 3,080 5,940 Employee relations - 717 - - - Total Personnel 324,594 322,565 298,928 366,280 319,650 393,450 Communications costs 1,519 1,389 1,520 5,320 1,500 2,400 Community relations - - - - - 1,400 Other contracted svcs 2 2,530 17,657 15,191 11,900 12,000 50,000 Publications 756 390 1,010 1,100 1,100 3,000 Equipment replacement - 5,988 6,000 6,000 6,000 47,400 Technology; - - - 102,210 102,210 - Equipment maintenance 4,969 6,893 5,571 6,000 7,500 10,000 Vehicle maintenance 7,519 68,354 73,320 65,000 65,000 80,000 Traffic control 10,047 12,013 35,999 28,500 28,500 17,000 Equipment lease/rent 1,368 1,441 - - - - Office supplies 266 399 254 500 500 500 Operating supplies 4,464 4,718 6,685 5,000 7,000 7,100 Fuel' 9,717 11,830 12,946 150,000 125,000 150,000 Travel and training 2,739 2,311 3,794 4,000 4,000 4,000 Utilities 6,198 4,404 - - - - General Services Division Total $ 376,686 $ 460,352 $ 461,218 $ 751,810 $ 679,960 $ 770,750 IAll fuel budgets transferred and consolidated to this line 2 Communication and radio repairs consolidated into this budget line 3 Transfer to Technology Fund 4Deleted one position 29 0 PUBLIC WORKS DEPARTMENT Account Description Actual 2004 Actual 2005 Actual 2006 Budget 2007 Estimated 2007 Proposed 2008 Salaries and wages $ 98,934 $ 100,674 $ 66,896 $ 104,710 $ 85,890 $159,030 Overtime 1,530 2,194 2,280 3,170 3,080 3,000 Longevity 879 1,007 513 380 630 980 Allowances 260 - 600 400 600 Retirement contribution 15,031 16,284 11,183 18,410 15,070 28,210 Social security cont. 7,113 7,284 5,169 8,330 6,830 12,710 Health care benefits 14,017 12,665 6,432 14,500 12,320 22,340 Workers'compensation 295 319 163 300 340 1,110 Other Benefits - 2,031 1,432 1,280 1,270 3,120 Total Personnel- 138,059 142,458 94,068 151,680 125,830 231,100 Communications costs 345 634 169 600 600 5,100 Community relations 4,078 4,942 5,521 9,600 9,000 2,000 Other contracted Svcs' 6,168 26,017 39,018 30,000 30,000 42,000 Professional dues 755 576 474 1,000 1,000 2,100 Publications 134 632 93 1,000 1,000 1,500 Equipment replacement - 948 960 960 960 5,800 Equipment maintenance 190 - - - - • - Office supplies 1,503 2,220 1,288 3,000 3,000 3,000 Operating supplies 2,527 2,614 1,468 1,000 1,000 2,850 Fuel 82 - - - - - Travel and training 5,950 4,766 1,323 4,500 4,500 7,000 Total Operating Charges 21,732 43,349 50,314 51,660 51,060 71,350 Data processing hardwart - 1,500 - - - - Total Capital - 1,500 - - - - Plamming Division Total $159,791 $187,307 $144,382 $ 203,340 $176,890 $ 302,450 ' Urban forester. 0 30 PARKS AND RECREATION DEPARTMENT • The Parks and Recreation Department is responsible for planning, implementing and evaluating a variety of recreational and leisure activities for all ages. The Department also oversees maintenance and janitorial service for other City facilities and Departments. PARKS AND RECREATION DEPARTMENT MISSION To provide City residents of all ages and varied interests quality leisure programs and activities in safe, well-maintained parks and recreation facilities. PARKS AND RECREATION DEPARTMENT DIVISIONS Community Building - Provides management and leadership for all of the Department's Divisions and funds the programs located at the City's Community Building. Senior Services - Provides leisure and social services for older citizens of West University Place. Recreation Center- Cost center for the operation of the pool, gymnasium and recreation facilities at the City's Recreation Center. Facility Management - Maintains the City's buildings and landscaping. Colonial Park - Accounts for the operation of the pool and recreation facilities at Colonial Park. • PARKS AND RECREATION DEPARTMENT 2008 GOALS * Develop a Five Year Capital Improvement Plan for the City's park system. * Secure State Certification for all Youth Camp Programs. * Provide information and support to enable the citizens to make informed choices concerning the redevelopment of the City's pools, Colonial Park and the Recreation Center. PARKS AND RECREATION DEPARTMENT BUDGET HIGHLIGHTS * Authorized full-time employees - 10 (2007 authorized full-time employees - 10) * Total budget - $1,612,390 (2006 total budget - $1,394,750) * Increase in electric utility budget - $75,0000. • 31 PARKS AND RECREATION DEPARTMENT • Personnel $ 563,476 $ 273,874 $ 263,894 $ 307,960 $ 366,020 Operating charges 297,564 174,741 177,250 211,500 272,120 Total 875,512 448,615 442,470 519,460 638,140 Senior Services Personnel 123,784 117,036 122,963 125,470 142,060 Operating charges 20,810 24,307 38,451 42,030 47,490 Capital - 7,632 - - 1,500 Total 144,594 148,975 161,414 167,500 191,050 Recreation Center Personnel 20,385 24,476 35,700 27,860 38,120 Operating charges 54,643 45,935 42,136 46,000 58,300 Total 75,028 70,411 77,836 73,860 96,420 Facility Management Personnel 70,835 119,819 132,195 167,960 184,540 Operating charges 154,781 303,478 370,411 405,440 409,550 Capital - - - - - Total 225,616 423,297 502,606 573,400 594,090 Colonial Park Personnel - 206,233 227,581 235,450 263,840 Operating charges - 69,450 52,034 58,800 73,040 Capital - 2,336 3,785 15,110 10,200 Total - 278,019 283,400 309,360 347,080 Total Department $ 1,320,750 $ 1,369,317 $ 1,467,726 $ 1,643,580 $1,866,780 \J • 32 2007 2008 SA GRADE BUDGET BUDGET MINIMUM Parks and Recreation Parks and Recreation Director ER2 1 1 87,547 108,763 Administrative Manager 39 1 1 45,761 61,509 Friends of West U Parks Director NC 1 1 33,807 45,462 Recreation Specialist 37 1 1 33,807 45,462 Senior Services Senior Services Manager 40 1 1 47,754 62,001 Recreation Specialist 37 1 1 33,807 45,462 Facility Maintenance Facility Maintenance Manager 39 1 1 45,761 61,509 Crew Leader 37 1 1 33,807 45,462 Maintenance WorkerI 32 1 1 24,530 32,951 Colonial Park Recreation Manager 40 1 1 47,754 62,001 Total Parks and Recreation Department 10 10 ranges are aajustea each December 11 based on federal Consumer J West U Rec Center Actual Actual Actual Budget Estimate Proposed Account Description 2004 2005 2006 2007 2007 2008 Part-time/temporary $19,569 $ 22,385 $ 33,087 $ 29,140 $ 25,840 $ 34,290 Social security cont. 760 1,691 2,518 2,230 1,910 3,630 Workers' compensation 56 400 95 570 110 200 Communication 152 334 200 200 200 Leisure class instructors - 22,002 27,702 40,000 30,000 40,000 Building and grounds 6,042 66 - - - - Swimming pool maint 1,464 2,618 2,242 4,000 3,000 4,000 Office supplies - 527 475 600 600 600 Operating supplies 26,481 7,209 5,898 7,200 7,200 8,500 Treatment chemicals 2,547 2,522 5,485 5,000 5,000 5,000 Electricity 18,109 10,839 - - - - Total Operating Charges 54,643 45,935 42,136 57,000 46,000 58,300 Recreation Center Division Total $ 75,028 $ 70,411 $ 77,836 $ 88,940 $ 73,860 $ 96,420 0 33 PARKS AND RECREATION DEPARTMENT r 1 LJ Actual Actual Actual Budget Estimate Proposed Account Description 2004 2005 2006 2007 2007 2008 Salaries and wages $ 349,850 $ 180,830 $ 162,655 $ 184,440 $ 181,520 $ 212,250 Overtime 3,038 2,980 2,003 3,440 2,060 2,170 Longevity 1,435 741 788 940 980 940 Auto allowance 3,115 3,669 3,600 5,400 5,500 6,000 Part-time/temporary 104,120 10,695 22,836 25,540 27,600 34,540 Retirement contribution 34,195 28,335 27,128 32,840 31,350 37,720 Social security cont. 27,413 14,545 14,108 16,810 16,290 19,580 Health care benefits 34,124 23,139 22,775 32,770 33,690 46,850 Workers' compensation 5,753 3,331 582 4,750 700 890 Other benefits - 2,620 6,360 6,970 7,270 4,080 Employee relations 433 2.989 1.059 1000 1 txxl 1 nnn Communications costs 18,073 18,907 19,503 25,000 22,000 23,800 Community relations 1,545 3,694 4,236 3,700 3,700 3,700 Tri-Sports 30,000 30,002 40,000 40,000 40,000 40,000 Leisure class instructors - 81,274 93,473 82,000 95,000 95,000 Professional dues 888 1,321 1,080 1,200 1,200 1,620 Technology - - - 16,500 16,500 72,100 Equipment maintenance 4,091 677 - 7,500 - Building and grounds2 165,588 20,292 _ • Swimming pool maint 2 47,968 - _ - _ _ Equipment lease/rental 3,399 5,956 3,626 4,700 4,700 4,700 Office supplies 3,283 2,533 2,180 2,400 2,400 2,400 Operating supplies 20,502 6,519 9,046 13,000 13,000 23,800 Travel and training 2,227 3,566 4,106 4,000 5,500 5,000 Total Operating Charges 297,564 174,741 177,250 192,500 211,500 272,120 Data processing hardware 4,732 - - - - _ Other equipment 9,740 1,326 Total Capital 14,472 - 1,326 - Community Building Division Total $ 875,512 $ 448,615 $ 442,470 $ 507,400 $ 519,460 $ 638,140 I Transfer to Technology Management Fund C 34 PARKS AND RECREATION DEPARTMENT Account Description 2004 2005 2006 2007 2007 2008 Salaries and wages $ 91,325 $ 82,173 $ 80,108 $ 82,100 $ 82,850 $ 88,100 Overtime 49 189 371 970 - 1,070 Longevity 91 66 135 300 460 420 Part-time/temporary 150 5,798 12,732 13,650 14,140 16,380 Retirement contribution 11,900 11,767 12,788 14,100 12,090 15,270 Social security cont. 6,770 6,737 7,097 7,420 6,310 8,110 Health care benefits 13,026 7,944 7,721 8,500 7,930 9,920 Workers' compensation 473 742 609 410 570 810 Other benefits - 1,620 1,402 1,270 1,120 1,980 Communication costs 2,966 2,426 3,654 3,600 3,600 4,060 Community relations 6,561 3,557 12,111 12,000 10,000 12,900 Boards & committees 1,094 1,482 1,288 2,000 2,000 2,000 Leisure class instructors - 2,557 7,431 15,500 10,000 15,500 Professional dues 210 - 124 300 300 300 Equipment replacement - 5,988 6,088 12,070 12,070 7,000 Vehicle maintenance 2,849 - - - - - Equipment lease/rental 3,394 2,338 377 800 600 800 Office supplies 828 1,228 821 1,000 1,000 1,200 perating supplies 906 1,282 1,986 1,260 1,260 2,000 uel2 2,002 2,644 3,442 - - - Travel and training - 805 1,129 1,200 1,200 1,730 Total Operating Charges 20,810 24,307 38,451 49,730 42,030 47,490 Furniture & equipment - 7,632 - - - 1.500 Senior Services Division Total $ 144,594 $ 148,975 $ 161,414 $ 178,450 $ 167,500 $ 191,050 I Increased to include automobile. 2 Consolidated in Public Works General Services 0 35 PARKS AND RECREATION DEPARTMENT I WIN I Will Actual Actual Actual Budget Estimated Proposed Account Description 2004 2005 2006 2007 2007 2008 Salaries and wages $ 44,587 $ 75,908 $ 83,609 $112,110 $ 108,870 $117,750 Overtime 4,836 2,592 3,214 5,060 3,700 5,230 Longevity 30 650 702 860 730 1,080 Allowances - - - - 400 600 Part-time/temporary - 2,903 6,025 - - - Retirement contribution 7,171 12,089 14,119 19,960 19,110 21,080 Social security cont. 3,639 6,103 7,014 9,030 8,720 9,540 Health care benefits 9,270 14,617 13,317 26,200 20,560 22,220 Workers' compensation 1,302 3,354 2,905 3,540 5,050 4,090 Other benefits - 1,603 1,290 1,880 820 2,950 Total Personnel 70,835 119,819 132,195 178,640 167,960 184,540 Communications costs 486 909 679 1,200 800 960 Other contracted svcs 70,685 158,624 174,837 185,000 180,000 188,620 Equipment replacement - 2,508 4,815 3,840 3,840 6,300 Equipment maintenance 5,970 - 1,018 500 1,000 700 Vehicle maintenance - - - - - - Building and grounds maint.2 65,660 56,414 47,834 64,700 85,000 56,250 Office supplies - - 108 200 200 400 Operating supplies 11,589 3,712 9,600 3,600 3,600 4,950• Fuel 391 222 604 - - - Travel and training - 41 747 1,000 1,000 1,370 Utilities - 81,048 130,169 75,000 130,000 150,000 Total - Operating Charges 154,781 303,478 370,411 335,040 405,440 409,550 Facility Management Total $ 225,616 $ 423,297 $ 502,606 $ 513,680 $ 573,400 $ 594,090 I Janitorial, landscaping, and pest control contracts 2Maintenance and repairs to Buildings. 0 36 • • F- -I LJ PARKS AND RECREATION DEPARTMENT Actual Actual Actual Budget Estimated Proposed Account Description 2004 2005 2006 2007 2007 2008 Salaries and wages $ - $ 83,729 $ 47,725 $ 45,000 $ 49,280 $ 50,900 Overtime - - 114 100 100 - Longevity - 409 33 30 100 180 Allowances - - - - 600 600 Part-time/temporary - 97,797 148,743 167,110 150,000 174,930 Retirement contribution - 3,611 7,732 7,650 8,230 8,810 Social security cont. - 13,891 15,011 17,820 16,160 17,320 Health care benefits - 1,793 3,861 3,860 4,770 4,960 Workers' compensation - 4,188 3,622 4,590 5,500 5,130 Other benefits - 815 740 820 710 1,010 Total Personnel - 206,233 227,581 246,980 235,450 263,840 Communications costs - 389 632 600 1,000 1,300 Leisure class instructors - 34,012 23,240 32,000 28,000 37,000 Professional dues - 320 - 350 550 550 Equipment maintenance - 4,114 2,812 2,500 1,500 3,040 Building and grounds - 3,189 2,919 4,500 - - Swimming pool maint - 9,559 4,911 3,000 5,000 6,500 Office supplies - 525 907 600 750 750 Operating supplies - 8,396 6,766 7,000 11,500 11,500 Treatment chemicals - 8,452 8,199 6,000 9,000 9,000 Travel and training - 494 1,648 1,500 1,500 3,400 Total Operating Charges - 69,450 52,034 58,050 58,800 73,040 Parks and rec equipment 2,336 3,785 6,200 15.110 Colonial Park Division Total $ - $ 278,019 $ 283,400 $ 311,230 $ 309,360 $ 347,080 37 U This Page Intentionally Left Blank • 0 38 DEBT SERVICE FUND The Debt Service Fund is established by ordinances authorizing the issuance of general • obligation bonds. These same ordinances call for levying an ad valorem (property) tax to provide the funds to pay the principal and interest due on the City's general obligation Bonds and certificates of obligation. 0 0 • El DEBT SERVICE FUND i 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. The most recent Moody's Investor Services bon ratings for West University Place's General Obligation Bonds were AA+. Steady growth in assessed values, the political stability of the community, and the underlying strength in the Houston Area economy have kept the City's credit ratings high despite its significant debt load. • 11 In 2008, the Debt Service Fund will finance $6,805,270 of debt service, virtually the same as 2007. Funding debt service payments requires an ad valorem tax rate of 18.0 cents per $100 of assessed value in 2008, a decrease of 3.0 cents per $100. This marks the seventh consecutive year that the tax rate dedicated to debt service has declined because of increasing assessed value of property in WestU. The City Charter limits the City's bonded debt to no more than 5% of the assessed property values. Since the projected assessed value for the City in 2007 is $3.5 billion, the current debt limit under this provision is $175 million. As of January 1, 2008 the City will owe a total of $80.54 million to bondholders for all outstanding bonds. Of this total the Debt Service Fund, using property taxes, will provide $61.7 million. FUTURE ACTIVITY Annual debt service on the current outstanding bonds will remain at $6.8 million until 2021, when all current outstanding bonds will be refired. During the recent period of historically low interest rates, the City refunded all bonds that were available for refunding. Because most of the outstanding bonds are at interest rates below the current market, future refunding seems unlikely. The 2008 Operating Budget includes issuing Certificates of Obligation totaling $9.0 million to fund for a Police Station Expansion-Emergency Operations Center. The debt service for these bonds will have no impact on the 2008 Budget. Once sold, they will add about $720,000 to the annual debt service requirements - around 2 cents per $100 of assessed value to the tax rate. 2003 Certificates of Obligation $ 9,525,000 $ 155,000 $ 9,370,000 $ 348,891 Fire Truck Financing 385,823 87,480 298,343 18,695 1998 Permanent Imp. and Ref. Bc 5,075,000 1,075,000 4,000,000 233,382 2000 Permanent Imp. Bonds 1,570,000 335,000 1,235,000 94,669 2002 Permanent Imp. Bonds 21,000,000 2,000,000 19,000,000 962,010 2002 YMCA Certificates 2,855,000 100,000 2,755,000 123,420 2005 Permanent Imp. Bonds 25,025,000 25,000 25,000,000 1,241,719 $ 65,435,823 $ 3,777,480 $ 61,658,343 $ 3,022,786 39 DEBT SERVICE FUND TOT EXPENDITURES: Debt service -principal 2,900,000 3,375,000 3,612,480 3,777 480 Debt service - interest and fiscal fees 3,668,128 3,319,913 3,190,030 , 3,027,790 TOTAL EXPENDITURES 6,568,128 61694,913 6,802,510 6,805,270 NET REVENUES 214,393 172,145 33,580 (326,770) BEGINNING BALANCE 782,534 996,927 1,169,072 1,202,652 BALANCE refunding bonds 0 r1 40 REVENUES: Actual Actual Estimated Proposed Ad valorem taxes $ 6,609,105 $ 6,748,355 $ 6,732,090 $ 6,403,500 Interest on investments 56,450 118,703 104,000 75,000 Other' , 14 nK< WATER UTILITY FUND The Water Utility Fund is an enterprise fund, and as business enterprises in the private sector, meant to be self-supporting. The Water Utility Fund accounts for the revenue, expenditures and transfers associated with the operation of the water and sanitary sewer system. User fees finance the system and its services. E 0 0 • • • WATER AND SEWER UTILITY FUND The Water and Sewer Utility Fund's (Water Fund) Budget is similar to the General Fund in that it is prepared using the modified accrual basis of accounting. Revenues are recognized when they are earned, because they are considered measurable and available to finance current operations. Expenditures are recognized when they are incurred. Debt service is recognized when paid. In terms of revenue, the Water Fund produces less than half the revenues generated in City's General Fund. In spite of its smaller revenue base, the Water Fund's impact in the community may well exceed the General Fund's. Often the initial operation of a City is its water utility and, in many cases, the reason for incorporating a City is the need for 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 $55 million invested in capital assets associated with the water and sewer utility. Put another way, the City could operate the water and sewer utility for ten years on the cash it has invested in the system's capital assets. In order for the Water Fund to be self- supporting, the water and sewer service fees must reflect both the cost of operations and the cost of capital, or else the system will deteriorate. Typically, the cost of capital is reflected in the water and sewer rates by charging a rate sufficient to cover the operating costs plus the debt service costs associated with major capital maintenance. FUND FINANCIAL ACTIVITY: 2007 Financial Activity. 2007 has been marked by record rainfall in West University Place. As a result the sale of water to consumers has plummeted. Gross revenues are expected to reach only $4.5 million, 12% below the $5.1 million target. While the sharp drop in revenues is not projected to cause net revenues to drop below the levels required by the City's Bonded Debt Agreements, it will delay the Water and Sewer Utility Fund's progress toward a steadier financial underpinning. The City of Houston added to the Water and Sewer Utility Fund's financial woes by announcing a 20% increase in the rate it charges WestU for surface water, which took effect on September 1, 2007. In an effort to maintain the Water Fund's financial stability, City Council immediately countered this increase by increasing Water and Sewer rates by 10%. Operating expenditures in 2007 are expected to be below the $3.0 million provided in the 2007 Budget by almost $200,000. Debt service and administrative costs will add $1.9 million more. Altogether, Water Fund 2007 expenditures should total $4.8 million. The 2008 Budget. The 2008 Budget anticipates total Water and Sewer Utility Fund revenues of $5.5 million. All bonds needed to provide funds for the recently completed infrastructure replacement program that are to be supported by water and sewer revenues have been issued. The total debt service for those bonds will remain constant at just under $1.3 million until the final payment on February 1, 2022. Budgeted total expenditures of $5,291,090 will rise 6.6% over the 2007 Budget. System operations are expected to cost $3,772,590, including the $660,000 budgeted to reimburse the General Fund for costs it incurs on behalf of the Water Fund. The balance of the total adds $1,291,880 to pay the debt service (principal, interest and fiscal agent fees) on outstanding revenue bonds and a much needed transfer of $250,000 to the Water and Sewer Capital Reserve Fund. 41 WATER AND SEWER UTILITY FUND (Continued) For the Future The Water and Sewer Utility Fund is the most difficult of all of the City's funds to predict. Water usage can vary dramatically with the weather. All projections and budgets are based on averages and likely to vary considerably from actual results. Most costs also vary with as revenues fluctuate, but are generally expected to increase about 4% a year for the next five years. While much of the system's delivery and collection infrastructure is new, some components are aging; lift stations, elevated towers and water wells will all need major overhauls in the foreseeable future. A rate increase in 2008 should not be needed. The rate increase that took effect in October of 2007 will he sufficient to keep pace with expenditures. Future rate increases may be required to fund capital projects that were not considered part of the City's recently completed infrastructure replacement program. 2005 2006 2007 2008 Actual Actual Estimated Proposed REVENUES Service Charges Interest Income $ 5,103,998 13,180 $ 4,800,028 42,314 $ 4,302,800 20,000 $ 5,465,000 20,000 TOTAL REVENUES 5,117,178 4,842,342 4,322,800 5,485,000 EXPENDITURES: Operations 2,780,664 2,737,998 2,817,310 3,112,590 Administration 645,000 645,000 660,000 660,000 Debt Service 1,425,581 1,272,295 1,291,880 1,269,320 Transfer to Capital Reserve _ _ osn nnn NET REVENUES (EXPENDITURES) BEGINNING BALANCE 265,933 537,325 187,049 803,258 (446,390) 990,307 193,090 543,917 ENDING BALANCE $ 803,258 $ 990,307 $ 541,917 $ 737,007 • • • 42 PUBLIC WORKS DEPARTMENT (WATER FUND) The Public Works Department responsibilities include operating West University Place's water and sewer system. PUBLIC WORKS DEPARTMENT MISSION (WATER FUND) To meet the City's demand for potable water and to dispose of wastewater in compliance with state and federal regulations and environmental considerations. PUBLIC WORKS DEPARTMENT DIVISIONS (WATER FUND) Operations - Operates and maintains the City's water and sewer system. (2008 Budget - $3,112,590) PUBLIC WORKS DEPARTMENT (WATER FUND) 2007 GOALS * Implement a comprehensive preventative maintenance program for Water and Sewer Facilities. * Rehabilitate and repaint the Wakeforest elevated water storage tank. • * Replace one Belt Press at Wastewater Treatment Plant PUBLIC WORKS DEPARTMENT (WATER FUND) BUDGET HIGHLIGHTS * Authorized full-time employees - 12 (2007 authorized full-time employees - 14) * Total budget - $3,112,590 (2007 total budget - $3,011,770) * Transfer to Technology Management Fund - $128,400 0 43 PUBLIC WORKS DEPARTMENT (WATER FUND) 2006 Actual Personnel 843,673 855,116 827,993 953,290 881,490 Operating charges 1,602,012 1,898,435 1,867,454 1,864,020 2,231,100 Capital n 27 113 42,551 Total Department $ 2,454,685 $ 2,780,664 $ 2,737,998 $ 2,817,310 $ 3,112,590 Operations Superintendent 43 1 1 56,555 75,795 Contract Administrator 38 - 1 39,120 52,575 Public Works Coordinator 41 1 - 48,963 65,770 Field Service Supervisor 39 1 1 44,429 59,717 Plant Supervisor 39 1 1 44,429 59,717 Maintenance Worker H 33 1 1 25,106 33,716 Maintenance Worker I 32 1 1 23,816 31,996 Equipment Operator 35 1 1 30,243 40,664 Lead Plant Operator 37 1 - 32,822 44,138 Crew Leader 37 3 3 32,822 44,138 GIS Technician 35 1 - 30,243 40,664 Plant Operator 35 2 2 30243 an FFa ~~,Mlary ranges are adjusted each December 31 based i Position transferred to Technology Mangement Fund is C J • 44 • PUBLIC WORKS DEPARTMENT (WATER FUND) I Actual Actual Actual Budget Estimate Propose Account Description 2004 2005 2006 2007 2007 2008 Salaries and wages $ 498,313 $ 454,855 $ 405,419 $ 547,280 $ 498,730 $ 482,640 Allowances - - - 600 600 - On-call 16,269 16,503 14,055 16,500 16,350 16,500 Overtime 64,755 68,379 58,514 64,130 87,410 71,400 Longevity 6090 5,382 4,855 7,390 4,830 5,100 Part-timettemporary 11,166 63,697 87,952 5,000 38,410 5,000 Retirement contribution 83,690 84,992 77,287 107,530 101,870 98,090 Social security cont. 43,199 40,113 35,443 48,650 45,710 44,040 Health care benefits 101,714 91,690 108,968 124,500 121,530 127,880 Workers' compensation 13,133 18,158 10,281 21,180 12,910 16,830 Other benefits - 10,347 22,080 22,090 21,940 12,010 Employee relations 5,344 1,000 3,139 4,500 3,000 2,000 Total Personnel 843,673 855,116 827,993 969,350 953,290 881,490 Communications costs 7,225 7,651 14,705 11,800 11,800 11,800 Community relations 12,726 12,234 16,960 15,900 15,000 15,900 Surface water contract 892,726 1,162,560 933,225 1,176,000 1,000,000 1,250,000 Sludge removal 62,870 50,055 73,070 76,000 76,000 83,600 Other contracted Svcs 58,580 59,945 96,697 59,420 59,420 60,000 is Professional dues 1,936 1,634 989 1,500 1,500 1,500 Equipment Replacement 65,749 65,800 65,800 65,800 60,900 Technology' - - - 45,000 45,000 128,400 Equipment maintenance 22,299 28,607 34,067 40,000 25,000 40,000 Vehicle maintenance 7,819 557 79 - - _ Building and grounds 6,250 4,265 14,217 12,500 15,000 12,500 Water system maint. 62,849 66,889 71,172 65,500 60,000 60,000 Sewer system maint. 71,770 60,141 103,048 62,500 60,000 60,000 Office supplies 2,285 961 3,227 4,000 2,000 4,000 Operating supplies 27,981 20,078 27,553 27,000 27,000 28,000 Fuel 12,482 14,436 13,920 - - - Treatment chemicals 38,570 31,750 43,210 40,000 40,000 44,000 Travel and training 21,956 18,676 19,501 20,500 20,500 20,500 Electricity 291,688 292,247 336,014 300,000 340,000 350,000 Total Operating Charges 1,602,012 1,898,435 1,867,454 2,023,420 1,864,020 2,231,100 Data processing equipment 9,000 19,613 25,697 - - - Other equipment - 7,500 16,854 19,000 Total Capital 9,000 27,113 42,551 19,000 - - Operations Division Total $ 2,454,685 $ 2,780,664 $ 2,737,998 $ 3,011,770 $ 2,817,310 $ 3,112,590 I Transfer to Technology Management Fund - increased due to cost reallocation. • 45 11 This Page Intentionally Left Blank 46 • • SOLID WASTE FUND The Solid Waste Fund is an enterprise fund, and as business enterprises in the private sector, meant to be self-supporting. The Solid Waste Fund accounts for the revenue, expenditures and transfers associated with the collection and recycling or disposal of solid waste. L~ E • 0 • \J SOLID WASTE FUND Financial Activity in 2006. For the year ending December 31, 2007, the Solid Waste Fund is expected to have billed about $940,000 for solid waste services. In addition to fees for solid waste collection, the Fund is expected to realize another $300,000 from the sale of recyclable materials Revenue from the sale of recyclable materials increased dramatically over 2006 because a new source of demand emerged. The demand for recyclable material fluctuates widely and typically supply rises very quickly to meet demands to drive the revenues down. expected to increase 16.0 % to $256,000, because the loss of a recycler for green waste has increased the amount of material taken to the landfill for disposal and an estimated 5% increase in tipping fees Other costs are more difficult to quantify. Administration, risk management, and equipment depreciation are examples of indirect costs associated with providing solid waste services. The Solid Waste Fund reimbursed the General Fund $280,000 for these indirect costs, bringing estimated 2006 total costs of service to $1,408,750. The direct cost of providing solid waste services in 2008 is expected to be $1,024,350, up $143,480 over the 2007 cost due to a $38,500 increase in capital expenditures, increased equipment replacement charges and increased disposal costs. Direct costs include personnel, capital equipment, supplies and services directly related to the solid waste collection and disposal service. Of these, the largest single cost is the fee for disposal of solid waste. Disposal fees have been stable since 1998 due to a combination of factors, including recycling and relatively modest increases in tipping fees. For 2008 our disposal costs are The 2008 Budget. Solid Waste Fund revenues in 2008 are expected to be very similar to those in estimated for 2007. No fee increases are proposed. Expenditures are expected to total $1,275,550, including the payment of $280,000 to the General Fund and a $38,500 transfer to the Capital Improvement Fund for improvements at the Recycling Center. For the Future. The cost of collecting and disposing of solid waste is expected to remain stable for the next several years, but fluctuating demand for recyclable materials could result in future fee increases. 2005 2006 2007 2008 Actual Actual Estimated Proposed REVENUES: Solid Waste Collection 926,132 944,897 940,000 940,000 Sales of Recyclables 196,877 134,850 300,000 300,000 Interest 8,194 30,304 30,000 30,000 Transfers from other funds EXPENDITURES: Operations 850,366 1,028,695 887,880 1,024,350 NET REVENUES (EXPENDITURES) 55,837 (143,644) 102,120 (34,350) BEGINNING BALANCE 327.402 393239 131411 Tto AAC zco 47 • r 0 • PUBLIC WORKS DEPARTMENT (SOLID WASTE FUND) The Public Works Department responsibilities include collect and recycling or disposing of solid waste in West University Place. PUBLIC WORKS DEPARTMENT MISSION (SOLID WASTE FUND) To provide a solid waste collection and disposal service that is effective, efficient and environmentally responsible. PUBLIC WORKS DEPARTMENT DIVISIONS (SOLID WASTE FUND) General Services - Collects and recycles or disposes of solid waste. (2008 Budget - $1,304,350) PUBLIC WORKS DEPARTMENT 2007 GOALS (SOLID WASTE FUND) Work with Recycling and Solid Waste Reduction Board's door-hanger campaign to promote awareness and to educate residents. is PUBLIC WORKS DEPARTMENT BUDGET HIGHLIGHTS (SOLID WASTE FUND) * Authorized full-time employees - 7 (2007 authorized full-time employees - 7) * Total budget - $1,304,350 (2007 total budget - $1,145,550) * Fees for disposal of solid waste - $256,000 (2007 budget - $220,690) * Payment to the General Fund - $280,000 (2007 budget - $280,000) 0 49 • r 0 a PUBLIC WORKS DEPARTMENT (SOLID WASTE FUND) 2004 2005 2006 2007 • r1 Personnel $ 411,274 $ 483,662 $ 507,977 $ 543,380 Operating charges 265,168 365,345 320,175 344,500 Capital - 15,046 200,543 - 588,400 397,450 38,500 1POSITION GRADE 2007 2008 BUDGET BUDGET SALARY RANGE** MINIMUM MAXIMUM Solid Waste Fund Crew Chief 38 1 1 39,120 52,575 Driver-Solid Waste 35 4 6 31,150 41,884 Equipment Operator 35 2 - 30,243 40.664 51 PUBLIC WORKS DEPARTMENT (SOLID WASTE FUND) Account Description Actual 2004 Actual 2005 Actual 2006 Budget 2007 Estimated 2007 Proposed 2008 Salaries and wages $ 186,789 $ 192,010 $ 219,605 $ 237,280 $ 235,590 $ 241,600 Overtime 18,572 22,992 10,185 8,750 13,980 14,390 Longevity 3,518 3,787 3,895 4,650 3,970 4,250 Part-time/temporary labor 96,766 149,129 142,200 149,760 146,940 172,780 Retirement contribution 30,794 34,110 38,564 42,390 42,610 44,350 Social security 15,500 15,940 16,961 19,180 19,080 19,910 Health care benefits 50,034 48,059 62,510 71,000 63,860 74,080 Worker compensation 9,301 12,400 11,668 13,610 12,930 12,680 Other benefits - r o4c 1) 'A al , f n non Communications costs 1,401 826 1,299 1,940 3,000 1,600 Community relations 2,136 1,628 673 1,000 1,000 11,800 Landfill tipping fees 174,545 190,560 186,082 220,690 245,000 256,000 Other contracted svcs 4,073 5,809 6,707 7,800 7,200 7,200 Technology' - - - 5,000 5,000 5,350 Equipment replacement 107,268 60,000 60,000 60,000 88,800 Equipment maintenance 10,601 7,288 10,650 10,000 11,000 10,000 Vehicle maintenance 29,310 267 75 - 500 - Operating supplies 11,154 7,392 9,050 9,000 9,000 11,3 Fuel' 30,564 42,817 43,419 - - Travel and training 495 507 344 - - 2,400 Electricity 889 983 1,873 2,500 2,800 3,000 Total Operating Charges 265,168 365,345 320,172 317,930 344,500 397,450 Capital outlay/Transfer to Capital Improvement - 15.046 200.543 - - zu am Administrative charge 200,000 225,000 225,000 280,000 280,000 280,000 General Services Division $ 876,442 $1,089,053 $1,253,695 $1,145,550 $ 1,167,880 $1,304,350 'Transfer to Technology Fund 2All fuel budgets transferred and consolidated into Public Works General Services Division in the General Fund 52 CAPITAL PROJECT FUNDS Capital Project Funds are used to account for the purchase or construction of equipment, property and buildings. Capital projects accounted for in these funds are characterized by their cost (normally exceeding $25,000), relatively long operational life of each asset and their impact on a department's operating budget. These funds are usually created to account for a single project or a related group of projects and are closed when the projects are completed. West University Place has seven active Capital Project Funds. CAPITAL PROJECT FUND The Capital Project Fund is used to account for projects associated with the City's Capital Improvement Program. Funding for projects financed in this fund comes from transfers of surplus General Fund balances, contributions, grants, and issuing debt. INFRASTRUCTURE REPLACEMENT FUND The Infrastructure Replacement Fund accounts the major capital projects undertaken to replace the City's streets, drainage, water distribution system and waste water collection system. SIDEWALK CONSTRUCTION FUND • The Sidewalk Construction Fund accounts for projects that rehabilitate replace or construct the City's sidewalks. TRANSPORTATION IMPROVEMENT FUND The Transportation Improvement Fund accounts for a major capital project to improve the storm water drainage and mitigate street flooding in the City. STREETLIGHT IMPROVEMENT FUND The Streetlight Improvement Fund accounts for a project to replace the City's streetlights with improved lighting fixtures. CAPITAL RESERVE FUND The Capital Reserve Fund accounts funds set aside by the City Council for future capital projects. WATER AND SEWER CAPITAL RESERVE FUND The Water and Sewer Capital Reserve Fund accounts for funds set aside by the City • Council to be used for Capital Projects related to the Water and Sewer Utility. 0 • • • • • CAPITAL PROJECT FUND The City's Capital Project Fund's (CPF) 2007 Budget estimated revenues of $3,879,000, including contributions from the Friends of West University Place Parks Fund Inc. (Friends) and $3,500,000 from issuing debt to finance the Police Station/EOC project. The CPF began 2007 with $569,568 on hand, including $486,766 in escrow for the new pumper. Expenditures in 2007 include $483,333 for the new fire truck and $325,307 for the Friends Pocket Park. For 2007, expenditures are expected to total $808,640 and leave a Capital Project Fund Balance of $139,928. 2008 Appropriations. Appropriations for 2008 include continued funding for a project already in progress in the current 2007 fiscal year, plus one new project. Rice Pocket Park and Courtyard - This is a project to improve the Rice Pocket Park and the courtyard between the Recreation Building and the West U Library. This project was approved during the 2005 budget process. Planning was expected to be complete in 2006. Funding comes from a $264,000 allocation of the General Fund's reserves and a grant from the Friends of West University Parks Fund. Public Safety & Facility Improvements Originally included in the 2007 Budget, this project constructs public safety improvements to include a new Police Station, Emergency Operation Center, 911 Dispatch Center and emergency backup power for City facilities. The existing facilities are inadequate to meet the current needs of our community. The existing EOC and 911 Dispatch are prone to flooding, while the existing Police Station lacks adequate space to complete routine duties. Lastly, the EOC and Fire Department lack emergency backup power. Depending on the selected location of the new Police Station/EOC it may require the relocation of the Public Maintenance Facility and Public Works Administrative offices. 2008 Projects Two capital projects are recommended for the 2008 Budget. Emergency Power Generators The City's emergency power generator is inadequate. This project would purchase and install power generators to supply electricity to the EOC and to critical utilities. This project can be considered part of the Public Safety & Facility Improvement Project, or as a separate stand alone project. Technology Improvements Currently the City has numerous servers, routers and other equipment in service providing the infrastructure for electronic data processing. This project would consolidate and enhance this infrastructure to improve reliability and availability while reducing the number of physical assets and the maintenance associated with them. 53 0 CAPITAL PROJECT FUND (Continued) 9 Estimated Expenditures Total Project Through 2006 2007 2008 Cost 2005 Actual Estimated Proposed Active Projects Rice Pocket Park/Courtyard $ 375,370 $ $ 25,063 $ 325,307 $ 25,000 Fire Truck1 483,333 - 483,333 - Audio/Visual Council Chambers 68,758 9,059 59,699 - EOC/Public Safety (pre-design)[ 26,500 - 9,895 - - Major Repairs to City Facilities[ 100,605 - 100,605 - - Document Imaging[ 31,849 23,265 8,584 - - Facilities Master Plan[ 6,819 1,180 5,639 - - Park Master Plant 536,942 544,678 (7,736) - - Gateway Signagel 37,494 34,188 3,306 - - New Projects Police Station Expansion/EOC 5,500,000 - 5,500,000 Public Works Admin 1,000,000 - - 1,000,000 Public Works Field Operations 2,000,000 - - 2,000,000 Consolidate Computer Servers - - - 45,000 • Emergency Power Generation 500,000 - 500,000 Contineencies 25.000 _ 25.000 2005 2006 2007 2008 Actual Actual Estimate Proposed REVENUES: Debt - Financing Contract $ - $ 473,285 $ - $ - Debt - Certificates of Obligation - 9,000,000 Grants: Texas Dept of Transportation - - - - Friends of WestU Parks Fund - 23,852 100,000 Other 280,340 150,000 - Transfer from General Fund - - 264,000 - Transfer from the Capital Reserve - - - 45,000 Interest 596 15,091 15,000 15,000 EXPENDITURES: 233,994 205,056 808,640 9,095,000 BEGINNING BALANCE $ 65,454 $ 112,396 $ 569,568 $ 139,928 ENDING BALANCE $ 112,396 $ 569,568 $ 139,928 $ 104,928 54 • • 0 • INFRASTRUCTURE REPLACEMENT FUND Actual Actual Estimated Proposed REVENUES Transfer from METRO Fund $ - $ - $ $ Interest earned 182,776 165,039 Bond Proceeds - - Other 1,173,668 TOTAL REVENUES 182,776 1,338,707 - EXPENDITURES Infrastructure Projects 1,668,787 3,336,197 650,000 Arbitrage Rebate Calculations - - - 25,000 Arbitrage Rebate - 25,000 Contingency - - - Transfer to Sidewalk Fund - - 303,837 Transfer to METRO Fund - 667,783 - - • TOTAL EXPENDITURES 1,668,787 4,003,980 953,837 50,000 BEGINNING BALANCE $ 5,155,121 $ 3,669,110 $1,003,837 $ 50,000 ENDING BALANCE $ 3,669,110 $ 1,003,837 $ 50,000 $ r1 U 55 The Infrastructure Replacement Program is Replacement Fund. The Fund reserved $50,000 complete. During 2007, almost all funds against completing all arbitrage rebate reporting remaining in the Infrastructure Replacement to the Federal Government. Fund were consolidated into the Sidewalk 0 SIDEWALK CONSTRUCTION FUND During 2007, the Sidewalk Constriction Fund was anticipated to spend $1.2 million, leaving a fund balance of $49,000. In 2008 the City expects to substantially complete all projects approved by Council under the Master Sidewalk Program. Transferring the 2008 METRO grant will provide funding for the final phase of the project. 2005 2006 2007 2008 Actual Actual Estimate Proposed REVENUES Transfer from Infrastructure Fund $ - $ 52,682 $ 303,837 $ - Contribution from City of Houston - - - 286,000 Transfer from METRO Fund - - 380,000 259,000 Grants from METRO - 490,356 - - Interest earned on investments 105,066 110,859 30,000 25,000 TOTAL REVENUES 105,066 653,897 713,837 570,000 EXPENDITURES Sidewalk Constriction BEGINNING BALANCE 4,466,445 3,061,275 541,475 49,372 ~J 56 • • 0 • • E TRANSPORTATION IMPROVEMENT FUND During 2006, preliminary engineering for a drainage related transportation improvement was initiated. REVENUES METRO Grant $ $ $ $ 4,333,000 Grants from HCFCD - Interest earned 3 TOTAL REVENUES 4,333,003 EXPENDITURES Transportation improvements 60,480 97,023 - 4,240,520 TOTAL EXPENDITURES 60,480 97,023 - 4,240,520 BEGINNING BALANCE 65,020 4,540 (92,483) (92,483) ENDING BALANCE $ 4,540 $ (92,483) $ (92,483) $ 57 • • 0 STREETLIGHT IMPROVEMENT FUND • Created by a amendment to the 2007 Budget, the Streetlight Improvement Fund accounts for funds set aside to improve and replace streetlights in the City. The first phase of the project is expected to cost $800,000. Funding for Phase l was provided by transferring $271,000 from 2005 2006 2007 2008 Actual Actual Estimate Proposed REVENUES METRO Grant Fund $ - $ - $ 589,000 $ Transfer from General Fund - - 271,000 - Transfer from Capital Reserve Fund - - - 1,200,000 Interest earned - - - - TOTAL REVENUES - - 860,000 1,200,000 EXPENDITURES General Fund reserves and allocating $589,000 from the METRO Grant Fund. The second phase is targeted to cost $1,200,000, which would be provided by a transfer of funds reserved for Capital Projects. • • ENDING BALANCE $ $ $ $ BEGINNING BALANCE 58 LI CJ 0 CAPITAL RESERVE FUND The Capital Reserve Fund accounts for funds set aside by Council to be used for Capital Projects. The City targets operating and emergency reserves in its operating funds and any surplus is transferred to the Fund is expected to provide $1,854,680. Of this $1.2 million is appropriated to the Streetlight Improvement Fund and $45,000 is transferred to the Capital Improvement Fund for Computer Infrastructure improvements. Capital Reserve Fund. In 2008 the initial transfer from the General 2005 2006 2007 2008 • 0 Actual Actual Estimate Proposed REVENUES Transfer from General Fund $ 1,854,680 TOTAL REVENUES 1,854,680 EXPENDITURES Transfer to the Streelight Improvement Fund - - - 1,200,000 Transfer to the Capital Improvement Fund - - - 45,000 Any Purpose Authorized by Council - - - 609,680 TOTAL EXPENDITURES - - - 1,854,680 BEGINNING BALANCE ENDING BALANCE $ $ $ $ 59 • 0 WATER AND SEWER CAPITAL RESERVE FUND The Water and Sewer Capital Reserve Fund accounts for funds set aside by Council to be used for Capital Projects related to the City's Water and Sewer Utility. In 2007 this fund was dormant. In 2008 $250,000 will be transferred from the Water and Sewer Fund bringing the reserve to $556,557. Two projects are proposed for 2008, painting the Wakeforest elevated storage tank and replacing the belt press at the wastewater treatment plant. 2005 2006 2007 2008 Actual Actual Estimate Proposed REVENUES Transfer from Water and Sewer Fund Proceeds from Refunding Bonds 473,146 $ $ $ 250,000 TOTAL REVENUES 473,146 250,000 EXPENDITURES Infrastructure Replacement Paint Elevated Storage Tank 309,094 253,000 BEGINNING BALANCE 328,694 615,651 306,557 306,557 ENDING BALANCE $ 615,651 $ 306,557 $ 306,557 $ 108,557 0 186,189 60 • • E INTERNAL SERVICE FUNDS Internal Service Funds provide accounting and budgetary control over expenditures that are common to all funds furthermore they centralized the budget authority over costs that can vary significantly from year to year. The City of West University Place has established three Internal Service Funds: EMPLOYEE BENEFIT FUND The Employee Benefit Fund provides a systematic approach to accumulating the funds needed for employee benefits. Each City operating fund contributes to the Employee Benefit Fund on the basis of the estimated cost of an employee benefit. EQUIPMENT REPLACEMENT FUND The Equipment Replacement Fund finances the purchase of equipment routinely used in providing the City's services. Trucks, automobiles, tractors, trailers, and vans are examples of the types of equipment this fund finances for other funds. Each City Department makes contributions to the Equipment Replacement Fund based on the estimated life and replacement value of the equipment it uses. The Equipment Replacement Fund purchases equipment when a combination of age and repair cost indicate that the machine has reached the end of its service life. E TECHNOLOGY MANAGEMENT FUND The management of the City's funding of technology is financed in the Technology Management Fund. Technology is integral to the City's ability to provide efficient, necessary services to citizens. The cost of implementing new technology and maintaining the City's existing computer hardware, software and networks has grown to become a major expenditure. The Technology Fund was created to centralize those expenditures and consolidate the management of the resources needed to maintain existing information technology systems and to deploy new solutions. 11 • u 0 NET REVENUES (EXPENDITURES) 2,182 12,321 (34,960) 45,230 EMPLOYEE BENEFIT FUND The Employee Benefit Fund facilitates accounting and oversight for the cost of health care, Worker Compensation, dental plans, employee tuition, and other benefits. 2007 Financial Activity The City's Employee Benefit Fund's 2007 Budget provided $1,393,580 to fund employee benefits. Charges to Operating Funds are expected to provide $1,225,380 and the balance of $168,200 will come from employee contributions and interest. Expenditures are expected to total $1,428,540, resulting in an operating loss of $34,960 2008 Appropriations. The 2008 Budget marks the second year of the Fund's operation. A transfer of $1,491,560 is expected from operating funds, plus $186,100 from employee contributions. Expenditures for benefits are expected to be $1,633,430 a 14.3% increase over the amount budgeted in 2007. 2005 2006 2007 2008 Actual Actual Estimate Proposed REVENUES: Charges to Operating Funds $ 74,720 $ 59,721 $ 1,225,380 $ 1,491,560 Employee contributions - - 167,200 186,100 Other revenues 11,378 - - Interest _ i nnn 1 nnn EXPENDITURES Health Care - active employees - - 1,066,500 1,210,940 Health Care - retired employees - - 71,100 102,790 Health Care - separated employees - - 20,000 4,800 Dental Insurance - - 17,000 21,600 Direct Dental Plan - - 24,000 24,000 Wellness program - - 7,440 5,000 Third party administrator - - 2,200 3,600 Vision Care - - 8,400 8,400 Worker Compensation - - 105,100 132,800 Life and Accidental Death - - 21,800 24,000 Retirement benefit 72,538 56,132 45,700 50,000 Unemployment - 289 2,800 12,000 Employee relations - events - - 10,500 10,500 Employee relations - awards - - 3,000 3,000 Tuition benefit - 1,257 8,000 5,000 Incentive pay - - 15,000 15,000 Other benefits - 1,100 - - TOTAL EXPENDITURES 72,538 58,778 1,428,540 1,633,430 BEGINNING BALANCE - 2,182 14,503 (20,457) ENDING BALANCE $ 2,182 $ 14,503 $ (20,457) $ 24,773 61 • C~ e 11 • EQUIPMENT REPLACEMENT FUND City equipment in service has cost more than $1.6 million. Replacing this equipment would likely cost over $2.8 million. The Fund began 2007 with a balance of $207,236. Transfers from other funds are expected to provide $286,900 more. Expenditures are expected to be $169,700. In 2007, a complete review of the estimated lives and replacement costs was undertaken. As a result of this review, charges for fleet replacement were increased $49,200 to $336,100. Requested 2008 expenditures total $392,500, including three vehicles for the Police Department, a new senior transportation van or bus, three trucks, an air compressor, a street sweeper and an excavator. 2005 2006 2007 2008 Actual Actual Estimated Proposed REVENUES Transfers: From General Fund $ 117,144 From Water and Sewer Fund 65,748 From Solid Waste Fund 107,268 Other revenues 47,315 Interest 1.130 $132,000 $161,100 $186,400 65,799 65,800 60,900 60,000 60,000 88,800 18,343 1,800 - r ~ u TOTAL EXPENDITURES 347,487 139,389 169,370 392,500 BEGINNING BALANCE 70,839 61,957 207,236 340,566 ENDING BALANCE $ 61,957 $ 207,236 $ 340,566 $ 287,666 Police Fire Public Works Parks and Recreation Total Automobiles $ 53,000 $ $ - $ - $ 53,000 Light Trucks/SUVs 29,000 71,500 24,500 125,000 BusNan - - 46,500 46,500 Excavator 48,000 - 48,000 Street Sweepr 105,000 105,000 Air Compressor - 15,000 15,000 $ 82,000 $ $ 239,500 $ 71,000 $ 392,500 62 n U 0 0 • TECHNOLOGY MANAGEMENT FUND In 2007 transfers from other funds are expected to amount to $465,210 and total revenues are projected to be $466,210. employees, an Information Technology Manager and a Technician as well as financing the City's computer hardware and software. Requested expenditures total $454,800, which will provide funding for two ADMINISTRATION DEPARTMENT • 0 The Administration Department is responsible to the City Council for the efficient delivery of City services. The City Managers serves as the chief administrative officer and has day-to-day responsibility for the conduct of all City activities. Technology plays a major role in the delivery of City services, and thus its budget and employees are under the supervision of the Administration Department. ADMINISTRATION DEPARTMENT (TECHNOLOGY MANAGEMENT) MISSION Provide support, direction, and funding to integrate technological solutions into the City's effort to deliver services. ADMINISTRATION DEPARTMENT (TECHNOLOGY MANAGEMENT) DIVISIONS Technology Management - Directs, supports and funds the City's effort to use technology to provide services. (2008 Budget - $641,910). ADMINISTRATION DEPARTMENT (TECHNOLOGY MANAGEMENT) 2008 GOALS * Consolidate existing computer servers and other networking infrastructure. * Assess existing financial software; identify qualified replacement; evaluate a future implementation. * Implement an annual training plan. * Assess and identify new efficiencies using mobile data technologies and applications. ADMINISTRATION DEPARTMENT (TECHNOLOGY MANAGEMENT) BUDGET HIGHI.IGTS • Authorized full-time employees - 3 (2007 authorized full-time employees - 2). « Total budget - $641,910 (2007 total Budget - $449,880). * Consolidates communication charges from General Fund - Finance $67,000. « GIS technician transferred from the Water and Sewer Utility Fund - $73,730 63 n u 0 0 POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM Technology Management Fund Information Technology Manager ER I 1 1 65,000 88,687 GIS Technician) 38 1 39,120 52,575 1 T Technician 43 1 1 58-251 76.069 3atary ranges are aajustea each December 11 Transferred from Water and Sewer Utility Fund Price Index EXPENO1'1'URES Salaries and wages - - 131,210 209,800 Longevity - - 1,840 2,140 Allowances - - 500 600 Retirement Contribution - - 22,340 36,200 Social Security - - 9,920 16,260 Health care benefit - - 20,110 36,580 Workers' Compensation - - 530 550 Other benefits - - 3,850 3,180 Total Personnel - - 190.300 305.310 Replacements - - 43,780 36,800 Maintenance and repairs - - 10,500 8,000 Software licenses - - 4,500 1,800 Software maintenace contra( - - 148,000 158,500 Support consultants 45,500 45,000 Telephone and intemett - - 4,800 71,800 Software developoment - - - 5,500 Travel and training - - 2,500 9,200 TotalOneratine 259.580 336.600 TOTAL EXPENDITURES 449,880 641,910 BEGINNING BALANCE - 19,830 ENDING BALANCE $ $ $ 19,830 $ 26,430 64 REVENUES: Transfers from other funds $ $ $ 465,210 645,510 interest d SM 12 (win 0 0 SPECIAL REVENUE FUNDS Special Revenue Funds are created to account for the proceeds from specific revenue sources that are restricted to expenditures for specific purposes. The City has five active Special Revenue Funds in 2007: THE PARKS FUND The Parks Fund accounts for donations made by citizens for West University Place parks. THE COURT TECHNOLOGY FUND The Court Technology accounts for a $4.00 fee added to traffic tickets issued in West University Place. State law restricts the use of the revenue generated by this fee to technology used to support the City's Municipal Court THE METRO GRANT FUND The Metropolitan Transit Authority of Harris County (METRO) has provided West University Place a multi-year transportation grant, which is accounted for in the METRO Grant Fund • THE COURT SECURITY FUND Similar to the Court Technology Fund, the Court Security Fund accounts for a $3.00 fee added to traffic tickets issued in West University Place. Revenues generated by this fee can be used only to provide security for the building housing the Court. THE TREE REPLACEMENT FUND City ordinances require that trees that are damaged, destroyed or removed during construction to be replaced. The Tree Replacement Fund accounts for funds paid by builders in lieu of planting replacement trees. THE RECREATION CENTER GRANT FUND The Friends of West University Place Parks Fund, Inc (FWUP) is the recipient of a matching grant of up to $500,000 from the Lewis Foundation. The Recreation Center Grant Fund segregates the funds received from the final grant from FWUP for use in funding improvements to the Recreation Center. 0 0 e 0 SPECIAL REVENUE FUNDS 0 2005 2006 2007 2008 Actual Actual Estimate Proposed REVENUES: Donations 4,135 4,367 4,300 4,300 Interest 107 372 100 100 EXPENDITURES: Parks and Recreation Department 3,051 7,275 15,000 4,400 TOTAL EXPENDITURES 3,051 7,275 15,000 4,400 NET REVENUES (EXPENDITURES) 1,191 (2,536) (10,600) - 2005 2006 2007 2008 REVENUES: Actual Actual Estimate Proposed Fines 8,335 8,243 9,500 9,500 Interest 67 99 25 30 EXPENDITURES: Finance Department - Municipal NET REVENUES (EXPENDITURES) (342) 3,842 (8,475) 5,030 65 SPECIAL REVENUE FUNDS (Continued) • 2005 2006 2007 2008 Actual Actual Estimate Proposed REVENUES: METRO Grant 259,000 259,000 259,000 Transfer unused METRO Grant Funds from other funds - 450,000 - EXPENDITURES: Any purposed authorized by the NET REVENUES (EXPENDITURES) 259,000 (259,000) - 259,000 • EXPENDITURES: Finance Department - Municipal Court 16,000 TOTAL EXPENDITURES - - 16,000 NET REVENUES (EXPENDITURES) 1,020 7,500 (8,500) oC!!iwMTi T/'_nAi AMOV _ - 1,020 8,520 C~ 66 2005 2006 2007 2008 Actual Actual Estimate Proposed REVENUES: Fines 1,020 7,500 7,500 SPECIAL REVENUE FUNDS (Continued) u 2005 2006 2007 2008 Actual Actual Estimate Proposed REVENUES: Fees 13,875 27,012 30,000 30,000 Interest - - - 1,000 T AT TVXTVX"MO 11974 17n111 Innnn 11 nnn EXPENDITURES: Public Wor r1 L J NET REVENUES (EXPENDITURES) 13,875 25,714 13,000 (19,000) BEGINNING BALANCE - 13,875 39,589 52,589 nATIl T! n AT AAT/ U C 11 0' 4 S in con G c1 cQn C 11 QQn 2005 2006 2007 2008 Actual Actual Estimate Proposed REVENUES: Grant from Friends of WestU Parks 111,812 888,188 - Interest 3,611 4,500 50,000 TOTAL REVENUES 115,423 892,688 50,000 EXPENDITURES: Improvements to Recreation NET REVENUES (EXPENDITURES) - 115,423 892,688 (1,018,111) BEGINNING BALANCE 10,000 10,000 125,423 1,018,111 ENDING BALANCE $ 10,000 $ 125,423 $ 1,018,111 $ 67 0 0