HomeMy WebLinkAbout2000 Operating Budget2000 BUDGET
Filed with city Secretary
September 13, 1999
City Of West University Place, Texas
CITY COUNCIL WORKBOOK
2000 Proposed Annual Operating Budget
City Officials
Linda Lewis
Mayor
Members of the City Council
Burt Bailanfant
Bill May
Dr. John Bertini
• John K. Grubb
Robert "Sherman" Yehl
City Manager
Walter Thomas
Finance Director
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CITY OF WEST TABLE OF CONTENTS
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2000 PROPOSED ANNUAL OPERATING BUDGET
INTRODUCTORY SECTION Paae No.
City Manager's Budget Message I
GENERAL FUND BUDGET
Summary
3
Administration
5
Finance
9
Police
15
Fire
21
Public Works
25
Parks and Recreation
33
DEBT SERVICE FUND
39
WATER AND SEWER FUND
Summary
45
Operations
47
Capital Reserve
SOLID WASTE FUND
Summary
54
Operations
55
CAPITAL PROJECT FUND
59
INFRASTRUCTURE REPLACEMENT FUND
65
EQUIPMENT REPLACEMENT FUND
69
PARKS FUND
75
RECYCYLING FUND
76
APPENDIX
Increase Police Staffing
79
Lower ISO Standards
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Personnel Summary
81
Glossary
83
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i n 4) City of West University Place
is aecyclad Paper
September 13, 1999
Mayor Linda Lewis
City Council Members
City of West University Place
3800 University Boulevard
Houston, Texas 77005
Dear Mayor Lewis and City Council Members
in compliance with State law and the City Charter, I am pleased to submit the Proposed 2000 Budget for
the City of West University Place.
This budget proposes no change in the level of city services but includes the increased debt service for the
1998 bonds issued to finance infrastructure replacement. A substantial increase in assessed value enables
funding the increased debt service with no increase in the property tax rate dedicated to debt service.
The Proposed Budget includes a 10% increase in water and sewer rates, to fund increased debt service.
This increase is within the projection supplied to citizens when the City's Infrastructure Replacement
Program was initiated.
The Proposed Budget also includes a $0.50 per month increase in solid waste fees to offset the subsidy
provided by the General Fund to this service.
Other fees and services remain consistent with 1999.
The City's tax rate is divided into two components, the maintenance/operations rate and the debt service
rate. The 2000 proposed Budget reduces the maintenance/operations tax rate from 21 cents per $100
valuation to 19 cents per $100. This reduction is possible due to the growth in assessed values.
An annual budget cannot be assessed without first determining where the organization intends to go and
how it intends to get there. The budget is the City's policy statement in that it represents priorities for the
expenditure of public funds. This budget has been created with these perspectives:
The City is a service organization. The most important asset of a service organization is trained,
motivated, and properly led employees. The Proposed Budget recognizes the need to recruit, train and
keep a workforce that is capable of delivering services at the level the citizens expect. To insure that the
City's compensation stays competitive, $154,000 has been set-aside for salary adjustments during 2000.
The pay plan will be fast reviewed to ensure that compensation is at market levels. Certification and
performance will then be considered as additional compensation.
The 2000 Proposed Operating Budget called for 89 employees to be funded by the City's General Fund, 15
to be funded in the City's Water and Sewer Utility, and nine to be funded by the new Solid Waste Fund for
a total of 113.
3800 University Boulevard • Houston, Texas 77005 • 713/668-4441
One organizational change is noted. The function of the Personnel/risk Management Specialist will be
transferred to Administration from the Finance Department. The City Manager anticipates taking a more
active roll in the selection, hiring, and raining processes and believes this organization change will enhance
the quality of these operations.
The City's current services to citizens are to be given priority. Increases or decreases in service levels
should be prominently and separately displayed. The Proposed Budget used baseline funding for all
departments. Each department used last year's budget as a starting point for preparing this year's budget.
There are no major changes to the baseline budget in 2000. There is a major enhancement to service levels
under consideration. Property insurance rates in the City have increased dramatically over the past several
years. This increase is tied to the City's Insurance Service Organization rate. It has been determined that
the ISO rating can be favorably changed by increasing staffing in the Police and Fire Department and
renovating the Police Building. The impact of these changes is presented as a separate budget item.
Also presented separately is the cost of adding three patrol officers to the Police Department.
All fee schedules, user charges and charges for utility services should be reviewed and adjusted to ensure
that rates are equitable and cover the cost of the service deemed appropriate by the City Council. As
mentioned above, the 1998 Budget proposes a 10% increase in water and sewer revenues. Increased debt
service in the Water and Sewer Fund and the need to position the fund financially for the next bond sale are
the reasons for this proposed rate increase. Fees for garbage are not adequate to support the service and a
$0.50 per month increase is proposed. Even after this increase the Solid Waste Fund will not generate
sufficient revenue to fund its operations, but efforts to reduce costs have not yet had time to be fully
evaluated.
The City will avoid budget and accounting procedures that balance the current budget at the expense of
future budgets. This means that postponing necessary operating expenditures, using short-tern debt to
finance operating expenditures (personnel, supplies, operating charges) or accruing future years revenues •
are to be avoided. The 2000 Proposed Budget meets this standard.
The City will follow long-range plans for capital improvements. A long-range plan for capital
improvement should be prepared and updated each year. This plan may include (in years other than the
first year of the plan] "unfunded" projects that carry out the City's long-term goals, but it should
identify projects that can be completed with known funding sources. The following long-term capital
improvements are moved from planning to implementation in the 2000 Proposed Budget:
Downtown/Edloe Street Project $ 960,000
Voice actuated permiting 40,000
The infrastructure replacement program will complete priority areas 4B/5A, Slip lining the Brompton
sewer line, and a sewer line rehabilitation project. Work will continue in 5B/6A, 6B, and 7A during 2000.
Engineering and planning for areas 713, 8, and 12 are included in the 2000 Proposed Budget. Future
projects not yet funded, include acquiring and renovating the YMCA and purchasing property to complete
Colonial Park
The City will maintain reserves adequate to ensure that resources are available annually for the
replacement of vehicles and equipment. The Equipment Replacement Fund was created to comply with
this policy. Funds will be transferred to the Equipment Replacement over the estimated service life of an
asset so that funds will be available to replace the asset when it is fully depreciated.
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The City will maintain reserves that are adequate to protect against unforeseen events. The City's total
reserves are very comfortable for a city the size of West U, but they are not inexhaustible. The City has
made considerable investment in infrastructure over the past several years. Since there is no funding
available for major capital, other than fund balance and debt, the available balances have declined steadily
since 1994. Also the City has made a major commitment of fund balances to the infrastructure replacement
program. The Fund Balance of all funds will be at 61%of revenues at the end of 2000.
Beginning Estimated Operating Transfers Ending
Balance Revenues Expenditures in (out) Balance
General Fund $ 4,276,507 $ 7,168,350 $ 7,127,465 $(300,000) $ 4,017,392
Debt Service Fund 787,518 3,904,000 3,836,503 - 855,015
Water and Sewer Fund 3,328,941 3,615,000 3,654,980 - 3,288,961
Water and Sewer Fund
Capital Reserve 221,257 1,375,000 1,575,000 - 21,257
Solid Waste Fund 70,750 846,000 909,570 - 7,180
Capital Projects Fund (3,971) 1,160,000 1,455,000 300,000 1,029
Infrastructure Replacement Fund 12,083,016 585,000 9,321,616 - 3,346,400
Equipment Replacement Fund 145,693 371,890 380,000 - 137,583
Parks Fund 7,973 4,000 - - 11,973
Recycling Fund 6,724 41,500 37,000 - 11,224
$ 20,924,408 $ 19,070,740 $ 28,297,134 $ - $ 11,698,014
• I am looking forward to working with you in further developing and expanding the City's financial plan
and strategy for the future. The next year promises to be an exciting year for the City.
Sincerely
Robert
City Manager
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THE GENERAL FUND
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ADMINISTRATION
ACTIVITY SUMMARY
The Department of Administration is responsible
to the City Council for the efficient delivery of
City services. The City Manager serves as chief
administrative officer and has day to day
responsibility for the operation of all City
activities. The City Secretary is responsible to
the City Council for maintaining ordinances,
resolutions, meeting minutes, and legally
required publications. The City Attorney
provides City Council with general counsel,
litigation, contract review, and ordinance review.
Accomplishments in 1999.•
• Updated website and contenets.
• Completed Y2K computer conversions.
Objectives in 2000:
• Accelerate infrastructure replacement
program.
• Complete downtown West U project.
Major Budget Items:
• Legal fees. ($72,000)
• City Currents publication and mailing costs
($25,000)
• Conducted a municipal election.
Account
Description
Actual
1997
Actual
1998
Budget
1999
YTD
1999
Projected
1999
Budget
2000
Personnel
$212,672
$235,398
$234,600
$113,941
$ 238,540
$297,400
Operating charges
167,941
190,887
176,400
141,741
164,300
192,900
Capital
-
3,826
3,500
3,487
3,490
5,000
Total
$380,613
$430,111
$414,500
$259,169
$ 406,330
$495,300
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CITY OF WEST UNIVERSFFY PLACE
Expenditure Detail
Administration
Account Description
Actual
1997
Actual
1998
Budget
1999
YTD
1999
Projected
1999
Budget
2000
Salaries and wages
$ 158,926
$ 169,653
$172,700
$ 80,197
$ 173,540
$216,500
Overtime
530
538
600
737
850
3,690
Longevity
534
581
700
330
700
1,810
Auto allowance
3,600
7,155
7,200
3,600
7,200
7,200
Part-time/temporary
760
6,355
-
-
-
-
Retirement contribution
16,826
19,756
22,900
10,851
22,900
29,120
Social security cont.
11,346
11,949
12,200
6,251
13,700
16,020
Health care benefits
12,933
10,240
10,800
6,087
11,650
12,390
Workers'compensation
340
288
500
358
500
670
Employee relations
6,877
8,883
7,000
5,530
7,500
7,500
Employee tuition
-
-
-
2,500
Total - Personnel
212,672
235,398
234,600
113,941
238,540
297,400
Communications costs
52,767
50,126
35,000
18,627
45,000
50,000
Printing and binding
-
2,362
20,000
1,156
-
-
Community relations
10,862
24,057
15,000
5,720
11,000
10,000
Legal
68,382
62,040
67,000
42,805
70,000
82,000
Consultants
-
23,011
-
54,721
-
-
Professional dues
6,879
2,428
1,800
3,054
5,600
4,100
Publications
-
5,361
7,000
297
1,900
6,400
Equipment maintenance
829
3,705
1,000
1,618
3,700
2,500
Election expense
187
-
9,000
5,549
5,600
-
Recruiting and hiring
-
-
-
-
-
16,500
Equipment leaselrental
3,785
1,121
3,000
-
1,500
3,000
Office supplies
9,733
4,860
5,000
7,211
10,000
7,500
Travel and training
14,517
11,816
12,600
983
10,000
10,900
Total - Operating charges
167,941
190,887
176,400
141,741
164,300
192,900
Data processing equipment
3,826
3,500
3,487
3,490
5,000
Total - Capital
-
3,826
3,500
3,487
3,490
5,000
Total-Administration
$ 380,613
$ 430,111
$414,500
$259,169
$ 406,330
$495,300
Payroll and benefits
Personnel specialist position transferred from Finance to Administration
Communication
City Currents
$24,000; Postage, telephone, legal notices, and legal
advertising $18,200
Printing and Binding
Included in Communications
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FINANCE
FINANCE
DIRECTOR
FINANCE MUNICIPAL
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COURT
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
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FINANCE
ACTIVITY SUMMARY
The City's Finance Department is charged with
the responsibility to provide the general
supervision to this Department's two divisions.
The Finance Department provide a wide range of
financial and administrative services to citizens
and other City Departments including: utility and
tax billing, purchasing, budgeting, risk
management, cash management, personnel,
payroll, accounts payable, and financial
reporting. The Finance Department directs the
administration of the City's Municipal Court.
Finally, expenditures and transfers that cannot be
allocated to other departments in a satisfactory
way are included in this budget.
Accomplishments in 1999:
* Relocated financial operations from
temporary quarters to new municipal
building.
* Implemented new Water Utility Billing and
Court Administration Software.
Future Objectives
* Compile an accounting procedure manual
* Implement new software that will allow
automated clearinghouse (ACH) tram-
actions for water utility payments.
* Issue the Comprehensive Annual Financial
Report by April 30, 2000..
* Implement a group goal based incentive
program.
Major Budget Items:
* Harris County Central Appraisal District
($56,000). Required payment for appraisal
services.
* Audit fees ($17,000). Payment for Lairson,
Stephens, and Reimer for annual audit.
* Meter Reading Service ($36,000). Cost of
contracted meter reading services.
* Software support ($30,000). Annual support
for financial software.
* Electricity for street lights. ($150,000)
* Insurance. ($141,100)
Account Actual Actual Budget YTD Projected Budget
Descrintion 1997 1998 1999 1999 1999 2000
Personnel
$ 389,897
$ 400,429
$ 400,900
$195,904
$ 427,020 $
338,890
Operating charges
219,218
325,755
255,300
170,893
266,800
275,500
Capital
-
-
4,000
3,444
-
4,500
Total
609,115
726,184
660,200
370,241
693,820
618,890
Municipal Court
Personnel
147,468
141,307
159,200
74,102
162,700
159,200
Operating charges
5,561
7,106
10,400
5,937
11,090
12,360
Capital
2,295
1,995
2,500
-
2,500
3,000
Total
155,324
150,408
172,100
80,039
176,290
174,560
City- lI <de Charges
Personnel
25,841
30,700
16,001
25,000
44,300
Operating charges
773,848
595,628
791,100
287,159
764,200
791,100
Total
799,689
595,628
821,800
303,160
789,200
835,400
- Department $ 1,564,128 $ 1,472,220 _.L I,654,100 $753,440 $ 1,659,310 $ 1
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CITY OF WEST UNIVERSITY PLACE
Expenditure Detail
Finance
Account Description
Actual
1997
Actual
1998
Budget
1999
YTD
1999
Projected
1999
Budget
2000
Salaries and wages
$ 245,888
$ 261,894
$265,400
$130,193
$ 292,260
$227,970
Overtime
11,663
25,011
12,000
6,446
10,000
9,810
Longevity
2,833
3,205
3,300
1,860
3,300
2,580
Auto allowance
3,600
3,503
3,600
1,800
3,600
3,600
Part-time/temporary
32,892
19,177
15,000
9,766
15,000
8,420
Retirement contribution
28,078
33,108
39,500
17,157
37,260
31,370
Social security cont.
19,995
22,209
22,900
10,391
22,900
18,610
Health care benefits
35,400
27,936
27,100
16,655
35,000
31,810
Workers'compensation
597
385
600
451
700
720
Employee relations
8,951
4,001
10,000
1,185
7,000
1,000
Employee tuition
-
-
1,500
-
-
3,000
Total - Personnel
389,897
400,429
400,900
195,904
427,020
338,890
Communications costs
40,013
72,544
44,000
14,839
39,000
39,000
Consultants
9,916
10,752
-
13,249
-
-
Other contracted svcs
103,463
128,659
148,500
91,013
148,000
169,600
Professional dues
2,722
8,390
4,000
315
4,000
-
Publications
-
4,156
500
105
500
1,100
Equipment maintenance
25,406
25,048
12,000
26,134
34,000
30,000
Recruiting and hiring
1,747
24,685
16,300
2,632
10,000
-
Equipmentlease/rental
3,166
-
3,500
2,639
4,500
4,500
Facilities
7,733
9,629
2,500
2,025
4,800
2,500
Office supplies
19,520
10,210
15,000
5,227
9,000
10,000
Operating supplies
2,274
11,050
5,000
7,714
9,000
14,000
Travel and training
3,258
20,632
4,000
5,001
4,000
4,800
Total - Operating Charges
219,218
325,755
255,300
170,893
266,800
275,500
Data processing hardware
-
4,000
3,444
-
4,500
-
-
4,000
3,444
-
4,500
$ 609,115
$ 726,184
$660,200
$370,241
$ 693,820
$618,890
Payroll and benefits Personnel Specialist transferred to Administration
Communications Postage for water bills-$24,000; Telephone, Truth in Taxation
Advertising etc. $10,000
Recruting and hiring Transferred to City Wide charges in connection with Personnel Specialist change.
Operating supplies Computer paper, printer ribbons, forms $10,000.
Upgrades to Microsoft Office $4,000.
Data proc. hardware Replace 2 terminals with 2 workstations $3,000; Laptop for telecommuting $1,500.
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CITY OF WEST UNIVERSITY PLACE
Expenditure Detail
Court
Account Description
Actual
1997
Actual
1998
Budget
1999
YTD
1999
Projected
1999
Budget
2000
Salaries and wages
$ 60,015
$ 62,643
$ 62,500
$ 32,069
$ 62,500
$ 62,500
Overtime
7,860
8,002
9,000
2,834
9,000
9,000
Longevity
1,965
1,992
2,100
1,110
2,100
2,100
Part-time/temporary
51,040
43,318
57,000
24,100
52,000
57,000
Retirement contribution
6,943
8,128
9,600
4,439
9,400
9,600
Social security cont.
8,553
8,305
10,000
4,239
8,440
10,000
Health care benefits
10,968
8,813
8,800
5,153
10,100
11,050
Workers' compensation
124
106
200
158
300
200
Total - Personnel
147,468
141,307
159,200
74,102
153,840
161,450
Communication costs
1,648
1,868
4,000
74
1,500
4,200
Other contracts svcs
210
346
900
222
400
900
Professional dues
313
286
400
70
400
400
Publications
-
34
400
-
400
400
Equipment maintenance
-
808
500
4,888
6,500
1,000
Office supplies
1,425
1,894
2,200
303
1,500
2,200
Travel and training
1,965
1,870
2,000
380
1,500
3,120
Total- Operating Charges
5,561
7,106
10,400
5,937
12,200
12,220
Data processing equipment
Total - Capital
2,295 1,995 2,500 2,500 1,500
2,295 1,995 2,500 2,500 1,500
$155,324 $ 150,408 $ 172,100 $ 80,039 $ 168,540 $175,170
Equipment maintenance Computer network maintenance.
Office supplies Upgrades of Microsoft Office.
Data processing equipment Laserprinter for new court software $1,500.
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CITY OF WEST UNIVERSITY PLACE
Expenditure Detail
City-Wide Charges Actual Actual Budget YID Projected Budget
Account Description 1997 1998 1999 1999 1999 2000
mal payment to retired emp. $ 25,841 $ - $ 25,000 $ 16,001 $ 25,000 $ 30,000
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Retiree health benefits
Safety awards
Employee assistance program
Total - Personnel
Insurance
Utilities
City Manager's contingency
Transfer to Capital Proj.
Transfer to Solid Waste
Software upgrade
Consultants
Total - Other charges
Total - City-Wide Charges
-
-
130,000
5,700
-
5,700
-
-
5,000
-
-
-
-
3,600
25,841
-
30,700
16,001
25,000
174,300
127,037
125,576
141,100
52,276
144,200
141,100
146,811
123,533
150,000
68,545
150,000
150,000
-
18,335
50,000
16,338
35,000
50,000
500,000
100,000
200,000
100,000
200,000
300,000
-
200,000
100,000
50,000
100,000
-
-
-
-
-
20,000
-
28,184
150,000
135,000
-
773,848
595,628
791,100
287,159
764,200
661,100
$ 799,689
$ 595,628
$ 821,800
$ 303,160
$ 789,200
$ 835,400
Fnl payment to retired emp Retiring employees receive unused sick leave, up to 90 hours.
Salary adjustment General Fund allowance for salary increases
Retiree health Retiree health benefits are paid until eligible for Medicare
Software upgrade PC software city wide upgrade to Office 2000
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POLICE
POLICE
CHIEF
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POLICE COMMUNICATIONS
DEPARTMENT
DEPARTMENT MISSION
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To preserve the peace and to protect life and property by enforcing State, Federal and
local laws.
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POLICE DEPARTMENT
ACTIVITY SUMMARY
The Police Department is responsible for
preserving the peace and basic law enforcement
in the City. The Department also has assumed
responsibility for the operations of the new
central alarm monitoring system, Direct Link.
Accomplishments in 1999.-
• Increased Direct Link customers by 225
households.
• Upgraded radios to 800mh Type II radio
system.
• Expanded bicycle patrol to include crime
prevention and special events.
• Filed charges against suspect in first murder
investigation in West U since 1985.
Future Objectives:
• Work with Traffic Task Force.
• Enhance support of juvenile crime
prevention programs..
• Increase Direct Link customers and
revenues.
Major Budget Items:
• Equipment maintenance ($35,950).
Maintenance contract for public safety
dispatch software.
• Direct Link consultant $45,000.
• Equipment replacement.
Account Actual Actual Budget YTD Projected Budget
Description 1997 1998 1999 1999 1999 2000
Personnel
$ 1,237,784
$1,246,374
$ 1,204,900
$ 563,257
$ 1,186,650
$ 1,162,450
Operating charges
175,680
224,579
279,600
124,798
251,150
292,940.
Capital
65,961
27,377
21,800
18,850
21,800
19,400
Total
1,479,425
1,498,330
1,506,300
706,905
1,459,600
1,474,790
Total
charges
- Department
195,286 175,554 205,300
18,884 38,374 53,270
214,170 213,928 258,570
$ 1,693,595 11,712,258 $ 1,764,870
109,931 230,900 242,820
124,072 264,200 314,440
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CITY OF WEST UNIVERSITY PLACE
Expenditure Detail
Police
Account Description
Actual
1997
Actual
1998
Budget
1999
YTD
1999
Projected
1999
Budget
2000
Salaries and wages
$ 814,600
$ 827,395
$ 794,400
$369,600
$ 794,400
$ 753,950
Overtime
111,242
107,145
95,000
33,548
75,500
95,000
Longevity
11,332
16,944
9,500
4,670
9,500
9,090
Auto allowance
3,600
3,653
3,600
1,800
3,600
3,600
Part-time/temporary
-
1,877
9,000
-
4,500
4,510
Retirement contribution
99,756
114,210
117,200
54,301
114,500
110,910
Social security cont.
64,128
71,347
69,000
31,122
66,200
64,260
Health care benefits
113,093
91,411
86,200
50,077
99,300
97,080
Workers' compensation
19,595
11,890
20,500
17,671
18,500
22,190
Employee relations
438
502
500
468
650
1,860
Total - Personnel
1,237,784
1,246,374
1,204,900
563,257
1,186,650
1,162,450
Communication costs
18,869
18,971
14,000
2,385
15,000
14,000
Community relations
3,346
4,424
4,000
711
2,500
7,750
Professional dues
8,263
71
7,900
7,750
7,900
330
Publications
-
1,458
1,600
1,131
1,600
1,830
Law enforcement liability
12,286
10,715
26,300
6,831
13,000
15,000
Equipment replacement
-
94,887
93,300
51,620
93,300
106,300
Equipment maintenance
17,924
10,034
27,200
13,453
25,000
35,950
Vehicle maintenance
20,180
18,866
20,000
5,285
20,000
21,400
Recruiting and hiring
825
10,075
-
-
-
-
Apprehension and jailing
1,578
1,862
1,500
1,145
2,100
1,500
Equipment lease/rental
3,818
3,393
4,700
1,681
3,200
4,700
Facilities
11,580
480
16,500
5,275
10,550
16,500
Office supplies
14,253
9,763
9,000
3,312
8,000
9,000
Operating supplies
23,655
21,125
17,000
8,918
22,000
17,000
Fuel
23,674
11,455
18,000
9,252
18,000
18,000
Travel and training
15,429
7,000
18,600
6,049
9,000
23,680
Total - Operating Charges
175,680
224,579
279,600
124,798
251,150
292,940
Other Equipment
65,961
19,619
17,300
16,005
17,300
16,200
Data processing equipment
7,758
4,500
2,845
4,500
3,200
Total - Capital
65,961
27,377
21,800
18,850
21,800
19,400
Total - Police Department $ 1,479,425 $1,498,330 $ 1,506,300 $706,905 $1,459,600 $1,474,790
Regular Wages Budget based on full employment for current employees. Retirement in 1999 impacted
actual 1999 and provisions for ISO changes were not implemented.
Equipment maintenance Software maintenance to Vision $20,000; other equipment $15,950.
Professional dues Flucuates with Bi-annual accreditation.
11
•
•
18
• CITY OF WEST UNIVERSITY PLACE
Expenditure Detail
Communications
Account Description
Actual
1997
Actual
1998
Budget
1999
YTD
1999
Projected
1999
Budget
2000
Salaries and wages
$137,940
$ 108,935
$143,800
$ 73,816
$ 164,800
$169,060
Overtime
12,079
15,879
10,000
6,282
9,100
10,000
Longevity
1,578
656
1,700
623
1,200
1,240
Retirement contribution
14,827
14,439
19,300
10,486
23,000
23,350
Social security cont.
17,875
9,657
11,800
6,095
13,000
13,620
Health care benefits
9,189
22,697
18,400
11,054
19,400
24,920
Workers' compensation
1,798
3,291
300
1,575
400
630
Total - Personnel
195,286
175,554
205,300
109,931
230,900
242,820
Communication costs
18,708
32,412
10,000
10,825
15,000
10,620
Other contractssvcs
-
2,760
30,000
537
12,000
45,000
Equipment maintenance
-
2,170
4,970
2,508
5,000
6,750
Office supplies
176
860
6,800
271
800
7,250
Travel and training
172
1,500
-
500
2,000
Total - Operating Charges
18,884
38,374
53,270
14,141
33,300
71,620
Total - Communications
$214,170
$ 213,928
$258,570
_$124,072
$ 264,200
$314,440
Other contracted service Increase to insure alarm installer for Direct Link
•
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19
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0
20
• FIRE
FIRE
CHIEF
FIRE
DEPARTMENT
n
u
DEPARTMENT MISSION
To protect lives and health of the citizens of West University Place and their property
from fire, man-made or natural disasters, and contagious diseases.
21
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•
11
22
E
•
11
FIRE DEPARTMENT
ACTIVTI'Y SUMMARY
The Fire Department is responsible for
protecting lives and property from fire and
natural disasters. The City's Fire Department
provides fire suppression, emergency medical
services with advanced life support capability
practiced by trained paramedics, fire inspections,
and health services.
Accomplishments in 1999:
* Upgraded radios to 800mh Type II radio
system.
* Purchased new ambulance.
Future Objectives:
* Develop program to request ISO rating
inspection to improve class rating.
* Develop new mutual aid agreements with
Southside Place and Bellaire.
* Continue self-assessment and evaluation in
preparation for Fire Department
accreditation.
Major Budget Items:
* Communication expense ($37,870). City
wide maintenance of telephones.
* Operating supplies ($35,000). Fire fighting
equipment: helmets, bunker gear, other
supplies.
* Mosquito spraying contract ($13,400).
Account
Description
Actual
1997
Actual
1998
Budget
1999
YTD
1999
Projected
1999
Budget
2000
Personnel
$ 1,125,935
$1,164,369
$1,251,720
$537,607
$1,182,760
$1,179,760
Operating charges
84,255
116,159
127,200
70,104
118,100
151,750
Capital
3,672
2,417
-
10,607
10,610
44,900
Total
$ 1,213,862
$1,282,945
$1,378,920
$618,318
$1,311,470
$1,376,410
23
CITY OF WEST UNIVERSITY PLACE
Expenditure Detail
Fire
Account Description
Actual
1997
Actual
1998
Budget
1999
YTD
1999
Projected
1999
Budget
2000
Salaries and wages
$ 804,110
$ 841,813
$ 895,300
$ 387,320
$ 884,320
$ 845,560
Overtime
32,653
18,976
15,000
199
5,000
15,000
Longevity
18,662
18,094
18,200
9,580
18,200
19,320
Auto allowance
3,600
3,503
3,600
1,800
3,600
3,600
Part-time/temporary
6,121
39,572
41,600
8,116
9,200
25,000
Retirement contribution
91,984
101,865
127,720
51,684
114,480
114,570
Social security cont.
64,523
69,073
74,300
30,454
66,850
68,320
Health care benefits
92,544
63,014
64,000
39,227
73,000
74,740
Workers'compensation
11,198
7,938
11,500
9,227
7,610
12,410
Employee relations
540
521
500
-
500
1,240
Total - Personnel
1,125,935
1,164,369
1,251,720
537,607
1,182,760
1,179,760
Communication costs
8,995
18,058
32,300
18,250
32,300
37,870
Community relations
638
2,980
6,000
-
3,000
6,000
Other contracted svcs
13,044
12,731
13,400
6,846
13,400
13,400
Professional dues
602
1,390
1,400
-
1,400
1,380
Publications
-
30
300
856
300
300
Equipment replacement
-
11,593
-
-
-
17,000
Equipment maintenance
3,566
9,565
6,000
7,924
3,500
8,000
Vehicle maintenance
9,878
13,618
10,000
2,838
10,000
10,000
Recruiting and hiring
109
217
-
-
-
-
Office supplies
4,688
2,031
3,500
4,072
5,400
3,500
Operating supplies
29,203
27,556
35,000
16,431
33,000
35,000
Fuel
2,813
3,568
2,800
1,832
2,800
2,800
Travel and training
10,719
12,822
16,500
11,055
13,000
16,500
Total- Operating Charges
84,255
116,159
127,200
70,104
118,100
151,750
Data processing equipment
1,672
-
-
-
-
-
Other equipment
2,000
2,417
10,607
10,610
44,900
Total - Capital
3,672
2,417
10,607
10,610
44,900
Total - Fire Department $1,213,862 $1,282,945 $ 1,378,920 $ 618,318 $1,311,470 $1,376,410
Regular Wages 1999 Budget included a Fire Marshall position that was never filled.
Equipment replacement Charge was suspended in 1999 due to the replacement of the ambulance, the only equip-
ment the department has in the program. Reinstituted with the purchase of a new
ambulance
•
•
24
•
PUBLIC WORKS
PUBLIC WORKS
DIRECTOR
ADMINISTRATION BUILDING STREETS AND FLEET AND
INSPECTION DRAINAGE FACILITY
~J
DEPARTMENT MISSION
The Department's mission is to provide the following services: (])maintain the City's streets at a level
consistent with a modern urban area; (2) maintain the City's drainage system to insure that storm water is
removed at the peak levels for which the system was designed,- (3) insure the City's fleet of motor vehicles
are maintained at highest standards ofsafety and efficiency; (4) insure that the City's buildings are
maintained to be an attractive and comfortable environment to conduct the City's business; and (5)
enforce the City's building, plumbing, and electrical codes to insure the construction and maintenance of
safe residential and commercial structures.
•
25
•
•
•
26
0
•
•
PUBLIC WORKS
ACTIVITY SUMMARY
The Public Works Department is responsible for
the City's civil engineering, utility, and internal
maintenance services. This diverse department
encompasses street and drainage maintenance,
enforcing building codes, solid waste collection,
and maintaining the City's buildings and
vehicles.
Accomplishments in 1999:
• A new Service Order/Work Request system
was installed.
• Animal Shelter renovated.
• New computerized software installed for
building permits.
Future Objectives:
Accelerate the infrastructure replacement
program.
• Begin design and construction of sewer lines
located along the City's perimeter.
• Survey the City's corporate limits.
• Adopt and enforce the latest addition of the
International Building Codes.
Major Budget Items:
• Building maintenance ($70,600).
• Maintenance of streets and drainage systems
($50,000).
• Custodial contract for city facilities
($50,000).
Account Actual Actual Budget YTD Projected Budget
Description 1997 1998 1999 1999 1999 2000
Personnel
$ 228,135
$ 207,290
$ 214,300
$106,587
$ 249,980
$ 216,160
Operating charges
34,075
50,963
37,200
44,373
70,420
66,880
Capital
2,384
4,113
-
2,794
2,800
2,000
Total
264,594
262,366
251,500
153,754
323,200
285,040
Building
Personnel
227,700
294,438
278,400
107,220
270,240
286,340
Operating charges
16,696
41,003
38,650
62,473
35,700
60,280
Capital
11,278
-
2,500
Total
244,396
346,719
317,050
169,693
305,940
349,120
Streets & Dratntage
Personnel
365,126
337,169 372,100 178,015
373,630 393,670
Operating charges
117,908
131,300 137,100 74,918
143,130 142,300
Capital
31,366
3,008 -
- 7,000
Total
514,400
471,477 509,200 252,933
516,760 542,970
Fleet & Facility
Personnel
67,163
67,829
67,600 34,138
70,360
67,770
Operating charges
131,907
125,217
148,500 57,558
122,750
139,600
Capital
29,768
11,216
- 6,608
6,800
-
Total
228,838
204,262
216,100 98,304
199,910
207,370
- Public Works $1,252,228 $1,284,824 $1,293,850 $674,684 $ 1,345,810
27
CITY OF WEST UNIVERSITY PLACE
Expenditure Detail
P.W.-Administration
Actual
Actual
Budget
YTD
Projected
Budget
Account Description
1997
1998
1999
1999
1999
2000
Salaries and wages
$ 171,874
$ 139,928
$158,000
$ 78,751
$ 177,000
$157,960
Overtime
Longevity
Automobile allowance
Part-time/temporuy
Retirement contributions
Social security cont.
Health care benefits
Workers' compensation
Employee relations
Employee tuition
Total - Personnel
Communication costs
Community relations
Consultants
Other contracted services
Professional dues
Publications
Equipment replacement
Equipment maintenance
Vehicle maintenance
Equipment/lease rental
Office supplies
Operating supplies
Fuel
Travel and training
Electricity
Total - Operating Charges
Data processing equipment
Other equipment
Total - Capital
Total - P.W. Administration
Other contracted services
381
2,401
300
652
1,300
500
1,773
1,102
1,500
705
1,600
1,500
3,450
3,503
3,600
1,800
3,600
3,600
709
23,544
1,000
3,777
6,500
1,000
20,617
15,114
21,200
7,744
21,200
21,200
14,474
10,415
11,900
6,112
15,580
11,900
14,248
10,338
14,900
5,423
22,500
14,900
124
914
400
1,603
600
400
485
31
-
20
100
200
-
1,500
-
3,000
228,135
207,290
214,300
106,587
249,980
216,160
2,595
1,614
1,700
485
1,700
1,300
1,584
104
500
-
100
200
6,632
12,949
-
16,319
-
5,000
8,575
15,053
10,000
20,594
50,000
41,000
1,496
1,043
1,400
642
1,400
910
-
(63)
-
109
200
470
-
2,600
2,600
1,300
2,600
2,600
610
2,429
2,500
545
1,500
1,500
338
108
300
36
120
300
3,818
3,363
4,000
1,123
4,000
4,000
3,374
4,288
7,000
1,606
3,400
3,000
1,267
3,631
3,000
863
2,000
2,700
601
138
500
-
500
500
2,659
3,586
3,300
554
2,500
3,000
526
120
400
197
400
400
34,075
50,963
37,200
44,373
70,420
66,880
-
3,448
-
-
-
-
2,384
665
2,794
2,800
2,000
2,384
4,113
2,794
2,800
2,000
$ 264,594 $ 262,366 $251,500 $153,754 $ 323,200 $285,040
Includes $33,000 for survey of City s corporate limits
•
•
28
• CITY OF WEST UNIVERSITY PLACE
Expenditure Detail
P.W.-Building
Actual
Actual
Budget
YTD
Projected
Budget
Account Description
1997
1998
1999
1999
1999
2000
Salary and wages
$ 165,317
$195,115
$202,000
$ 66,263
$ 184,300
$205,840
overtime
1,951
31,298
5,000
4,588
13,700
5,000
Longevity
1,016
971
1,100
510
1,040
1,090
Part-time/temporary
9,027
10,868
8,000
12,127
18,000
8,000
Retirement contribution
17,135
23,902
26,700
9,216
22,500
27,400
Social security cont.
12,948
16,163
15,600
6,068
14,100
16,210
Health care benefits
17,835
15,174
18,700
7,734
15,800
21,260
Workers' compensation
2,321
947
1,000
714
800
1,240
Employee relations
150
-
300
300
Total - Personnel
227,700
294,438
278,400
107,220
270,240
286,340
Communications costs
3,194
3,325
3,000
266
1,500
3,000
Community relations
-
-
500
-
200
1,000
Other contracted services
-
1,678
1,500
46,136
90
16,000
Professional dues
937
681
2,000
I50
1,000
1,130
Publications
-
47
-
9
10
800
Equipment replacement
-
17,059
15,200
7,600
15,200
15,200
Equipment maintenance
2,318
3,397
3,500
2,558
3,500
3,500
Vehicle maintenance
1,241
1,773
750
1,654
3,000
1,200
Recruiting and hiring
256
140
-
-
-
1,000
• Office supplies
3,673
2,325
-
650
1,000
3,500
Operating supplies
935
5,272
5,000
2,640
5,500
6,500
Fuel
842
695
1,200
573
1,200
1,350
Travel and training
3,300
4,611
6,000
237
3,500
6,100
Total - Operating Charges
16,696
41,003
38,650
62,473
35,700
60,280
Data processing equip.
-
11,278
-
-
2,500
Total - Capital
-
11,278
-
-
2,500
Total - Department
$ 244,396
$ 346,719
$317,050 $
169,693
$ 305,940
$349,120
Personnel costs
Personnel costs have flucuated over the past serveral years due to the sharp increase
in building activity and personnel turnover.
•
29
CITY OF WEST UNIVERSITY PLACE
Expenditure Detail
P.W.-Streets
Actual
Actual
Budget
YTD
Projected
Budget
Account Description
1997
1998
1999
1999
1999
2000
Salary and wages
$ 237,587
$ 221,573
$250,500
$ 109,320
$ 246,450
$254,300
Overtime
10,676
13,943
8,600
7,124
8,600
10,000
Longevity
6,369
6,151
6,700
3,425
7,450
6,080
Part-timettemporary
-
-
-
-
-
-
Retirement contribution
25,862
29,186
34,500
15,567
33,770
35,000
Social security cont.
18,346
19,378
20,000
9,020
19,660
20,420
Health care benefits
52,087
36,646
35,700
20,864
42,000
47,970
Workers'compensation
13,776
10,142
15,800
12,695
15,400
19,600
Employee relations
423
150
300
300
300
Total - Personnel
365,126
337,169
372,100
178,015
373,630
393,670
Communication costs
1,397
1,494
1,200
518
1,200
1,200
Publication
-
-
-
24
50
100
Equipment replacement
-
36,306
35,200
17,600
35,200
35,200
Equipment maintenance
22,728
1,798
6,500
3,331
6,500
6,500
Vehicle maintenance
6,418
7,461
8,600
1,707
7,500
8,600
Street & drainage maint.
52,345
37,190
45,000
34,777
55,000
50,000
Recruiting and hiring
790
500
-
-
-
1,000
Office supplies
40
355
-
23
30
-
Operating supplies
10,196
13,025
10,000
3,546
7,500
8,000
Fuel
5,416
3,422
6,400
4,040
6,400
7,500
Construction materials
11,929
19,484
15,000
5,702
15,000
15,000
Travel and training
708
1,401
1,200
405
750
1,200
Electricity
5,941
8,864
8,000
3,245
8,000
8,000
Total - Operating Charges
117,908
131,300
137,100
74,918
143,130
142,300
Other equipment
31,366
3,008
-
-
-
7,000
Total - Capital
31,366
3,008
-
-
-
7,000
Total - Department
$ 514,400
$ 471,477
$509,200
$ 252,933
$ 516,760
$542,970
is
•
•
30
CITY OF WEST UNIVERSITY PLACE
Expenditure Detail
P.W.-Fleet
Account Description
Actual
1997
Actual
1998
Budget
1999
YTD
1999
Projected
1999
Budget
2000
Salarvandwaees
$ 44,705
$ 45,777
$ 45,600
$ 21,926
$ 47,130
$ 45,700
Overtime
2,050
3,832
1,200
1,987
4,100
2,000
Longevity
473
578
800
360
780
730
Retirement contribution
4,635
5,666
6,200
3,099
6,500
6,270
Social security conk
3,289
3,836
3,600
1,768
3,750
3,580
Health care benefits
8,459
6,717
8,800
4,021
6,700
7,900
Workers' compensation
3,390
1,273
1,200
977
1,200
1,390
Employee relations
162
150
200
-
200
200
Total - Personnel
67,163
67,829
67,600
34,138
70,360
67,770
Communication costs
1,557
1,445
1,600
435
1,600
1,600
Other contracted services
40,359
43,035
50,000
23,937
50,000
50,000
Equipment maintenance
2,468
5,175
7,000
2,485
5,000
3,000
Vehicle maintenance
2,885
2,507
3,000
208
2,500
2,000
Building and grounds
71,467
63,570
75,000
23,577
50,000
70,600
Recruiting and hiring
63
63
-
-
-
-
Equipment lease/rental
163
-
500
-
250
500
Operating supplies
11,822
8,795
10,000
6,227
12,000
10,000
Fuel
1,123
447
1,200
689
1,200
1,400
Travel and training
-
180
200
-
200
500
Electricity
Other utilities
-
-
Total - Other Charges
131,907
125,217
148,500
57,558
122,750
139,600
Other equipment
29,768
11,216
-
6,608
6,800
-
Total - Capital
29,768
11,216
6,608
6,800
Total - Department $ 228,838 $ 204,262 $ 216,100 $ 98,304 $ 199,910 $ 207,370
Other contract services Cleaning and pest control contracts for City buildings.
E
31
•
•
•
32
•
PARKS AND
RECREATION
RECREATION
DIRECTOR
PARKS AND SENIOR
RECREATION SERVICES
DEPARTMENT MISSION
•
To provide the City residents of every age recreation, health, fitness, and athletic programs.
33
•
•
•
34
•
i
•
PARKS AND RECREATION
ACTIVITY SUMMARY
The Parks and Recreation Depatment oversees
recreation programs, senior services, special
events, grounds and right-of-way maintenance,
as well as the development and maintenance of
parks.
Accomplishments in 1999
• Organized a successful 75h anniversary
block party.
• Renovated and improved Colonial Park
locker rooms and front lobby.
• Re-landscaped City Hall grounds after
construction.
• Improved acoustics at scout house.
Future Objectives:
« Review and implement user fees at Colonial
Park.
• Complete master plan for Colonial Park
« Complete renovations to Whitt Johnson
Park.
Major Budget Items:
« Grounds and right of way maintenance
($70,000). Mowing and maintaining City
owned property.
• Utilities ($72,000). Pays for lighting at
baseball fields and the Community Center.
• Contract sports program ($27,000).
Payment to Tri-Sports for youth sports
program.
• Part Time/Temporary employees
($180,000). Employees to staff the
swimming pool, serve as lifeguards, staff the
recreation building, provide recreation
services, and maintain city facilities.
• Swimming pool maintenance ($19,000).
• Implement "Tour the Park" bike race.
« Organize a city-wide block party.
Account
Description
Actual
1997
Actual
1998
Budget
1999
YTD
1999
Projected
1999
Budget
2000
Parks & Recreation
Personnel
$353,716
$329,971
$393,700
$155,204
$ 325,020
$352,300
Operating charges
220,756
217,866
286,000
183,114
299,100
265,665
Capital
7,000
-
11,500
5,044
11,500
9,500
Total
581,472
547,837
691,200
343,362
635,620
627,465
Senior Services
Personnel
102,980
104,575
112,000
52,242
114,890
119,660
Operating charges
15,606
22,240
22,000
7,682
21,850
22,300
Capital
-
-
2,400
-
2,000
250
Total
118,586
126,815
136,400
59,924
138,740
142,210
Total- Parks & Rec
$700,058
$674,652
$827,600
$403,286
$ 774,360
$769,675
35
CITY OF WEST UNIVERSITY PLACE
Expenditure Detail
Parks and Recreation
Account Description
Actual
1997
Actual
1998
Budget
1999
YTD
1999
Projected
1999
Budget
2000
Salary and wages
$ 201,959
$ 200,232
$ 117,300
$ 55,217
$ 117,610
$ 116,180
vvernme
Longevity
Automobile Allowance
Part-time/temporary
Retirement contribution
Social security cont.
Health care benefits
Workers' compensation
Employee relations
Employee tuition
Total - Personnel
Communication costs
Community relations
Tri - sports
Equipment replacement
Equipment maintenance
Building and grounds
Swimming pool maint.
Recruiting and hiring
Equipment lease/rental
Facilities
Office supplies
Operating supplies
Treatment chemicals
Travel and training
Electricity
Total - Operating Charges
Furniture and equipment
Data processsing equip.
Total - Capital
242
1,744
600
576
1,500
600
600
687
800
480
1,040
970
3,600
3,503
4,200
2,400
5,000
4,800
105,732
80,571
213,000
73,783
150,000
180,000
12,586
13,957
15,900
7,333
15,900
15,850
18,280
18,546
25,700
8,080
18,580
20,100
7,971
5,662
7,900
3,674
7,190
6,590
2,661
2,495
6,700
3,661
6,700
5,610
85
1,500
100
-
-
100
-
1,074
1,500
1,500
1,500
353,716
329,971
393,700
155,204
325,020
352,300
6,328
3,491
7,300
16,398
7,300
7,300
-
50,000
53,204
68,000
25,000
27,000
27,000
27,000
27,000
27,000
27,000
-
12,829
12,500
6,250
12,500
12,500
532
4,430
1,300
1,264
2,400
1,300
60,353
63,076
67,000
20,638
62,000
70,000
27,225
17,418
19,000
16,126
23,000
19,000
206
940
-
1,612
1,310
3,000
413
3,000
3,000
750
-
800
-
800
-
3,295
3,277
3,500
1,635
3,500
3,500
13,350
11,518
12,000
5,976
12,000
15,000
6,869
7,228
7,000
1,698
7,000
7,000
3,630
1,072
3,600
2,297
3,600
3,065
69,606
64,277
72,000
30,215
67,000
72,000
220,756
217,866
286,000
183,114
299,100
265,665
7,000
-
11,500
5,044
11,500
7,000
-
-
-
-
2,500
7,000
11,500
5,044
11,500
9,500
$ 581,472 $ 547,837 $ 691,200 $ 343,362 $ 635,620 $ 627,465
Part-time/temporary Cost of temporary and part-time employees who staff the pool and various recreation
programs. The cost of some instructors who are actually contractors are also
budgeted here. Salary and wages includes only full time budgeted positions.
Community relations Cost of a West U celebration. The 75th Anniversary costs are reported in 1999.
Data processing equip. P.C. workstation for pool.
•
•
•
36
CITY OF WEST UNIVERSITY PLACE
Expenditure Detail
Senior Services
Actual
Actual
Budget
YTD
Projected
Budget
Account Description
1997
1998
1999
1999
1999
2000
Salary and wages
$ 70,606
$ 74,149
$ 75,400
$ 34,469
$ 76,720
$ 78,180
Overtime
109
-
1,1UU
eoa
1,ow
z,vw
Longevity
1,058
2,080
1,300
720
1,300
1,450
Part-time/temporary
5,453
4,375
7,000
2,090
7,000
7,000
Retirement contribution
7,549
7,572
10,000
4,761
9,870
10,610
Social security cont.
5,153
5,683
6,400
2,764
6,410
6,390
Health care benefits
12,928
10,415
10,000
6,101
11,210
13,070
Workers' compensation
124
301
800
473
780
960
Total - Personnel
102,980
104,575
112,000
52,242
114,890
119,660
Communication costs
3,727
4,477
5,000
528
5,000
5,000
Community relations
6,725
6,843
6,500
1,985
6,500
6,800
Professional dues
244
135
300
-
300
300
Publications
-
45
-
-
-
-
Equipment replacement
-
3,840
3,900
1,950
3,900
3,900
Equipment maintenance
1,236
440
1,200
1,220
1,500
1,200
Vehicle maintenance
1,250
3,177
1,200
542
1,200
1,200
Equipment lease/rental
613
1,171
800
413
800
800
Office supplies
364
234
800
89
350
800
Operating supplies
619
1,303
1,300
421
1,300
1,300
•
Fuel
828
575
1,000
534
1,000
1,000
Total - Operating Charges
15,606
22,240
22,000
7,682
21,850
22,300
Travel and training
-
-
-
-
250
Data processing equip.
2,400
2,000
-
Total - Capital
-
-
2,400
-
2,000
250
Total - Department
$ 118,586
$ 126,815
$ 136,400
$ 59,924
$ 138,740
$ 142,210
•
37
•
•
38
THE DEBT SERVICE
FUND
•
39
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•
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•
•
FUND DESCRIPTION
The Debt Service Fund is established by
ordinances authorizing the issuance of general
obligation bonds. These same ordinances call
for an ad valorem (property) tax to be levied in
sufficient amount to produce the funds needed to
satisfy the City's annual debt service
requirements for its general obligation Bonds.
FUND ACTIVITY
The City of West University Place uses debt
financing to fund large capital investments.
Streets, drainage, water and waste water systems
are all constructed with borrowed funds. The
Debt Service Fund does not finance all of the
City's bonded debt service. The Water and
Sewer Fund also provides funds to repay debt.
As re-development took hold in the City during
the late 1980s, the need for infrastructure
increased and in 1992 the City issued $5,000,000
to initiate the current infrastructure replacement
program In 1993 another $11,000,000 in
general obligation bonds was sold.
During 1996, the City issued $13,540,000 more
bonds but only $7,050,000 is to be retired
through the Debt Service Fund. The remaining
$6,490,000 will be repaid in the Water and
Sewer Fund.
In 1998 the City sold $14,710,000 Permanent
Improvement and Refunding Bonds that will be
supported by the Debt Service Fund. $9,350,000
of the proceeds from the sale of these bonds is to
be used in the infrastructure replacement
program. The balance of the bonds were issued
to fund an escrow to refund the principal and
interest on a portion of the City's 1992
Refunding and Permanent Improvement Bonds.
In 2000 the Debt Service Fund will finance
$3,840,503 of debt service, a 5.8 % increase over
the amount funded in 1999.
To fund this increase, an ad valorem tax rate of
$0.21 per $100 will be required in 2000. The tax
rate did not rise from last year's rate because of a
11% increase in assessed values.
The City Charter limits the City's bonded debt to
5% of the assessed value. Since the projected
assessed value for the City in 2000 is $1.75
billion the current debt limit under this provision
is $87,500,000. As of January 1, 2000 the City
will owe a total of $48,765,000 for all
outstanding bonds. Of this total amount the
amount to be financed by the Debt Service Fund
using property taxes will be $38,180,000.
Moody's Investor Services and Standard and
Poor's Ratings Group both reaffirmed the City's
bond ratings. Steady growth in assessed values,
the political stability of the community, and the
underlying strength in the Houston Area
economy should keep the City's credit ratings
high.
(Payable from Ad Valorem Taxes)
Outstanding
Retirements
Outstanding
Interest
12131/99
2000
12/31/00
2000
1988 Public Improvement Bonds
$
$ -
$
$ -
1992 Refunding Bonds
7,195,000
900,000
6,295,000
378,197
1992 Permanent Imp. Bonds
425,000
125,000
300,000
28,850
1993 Permanent Imp. Bonds
10,300,000
240,000
10,060,000
540,256
1996 Permanent Imp. Bonds
6,890,000
180,000
6,710,000
383,426
1998 Permanent Imp. and Re£ Bands
14,630,000
205,000
14,425,000
700,299
Tax Contract
520,000
130,000
390,000
20,475
$ 39,960,000
$ 1,780,000
$ 38,180,000
$ 2,051503
41
GENERAL OBLIGATION DEBT SERVICE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual
1998
Budget
1999
Estimated
1999
Budget
2000
BEGINNING BALANCE
$ 938,753 $
636,948
$ 636,948
$ 787,518
REVENUES:
Ad valorem taxes
Interest on investments
2,866,482
117,229
3,241,450
500,000
3,250,000
525,000
3,654,000
250,000
TOTAL REVENUES
2,983,711
3,741,450
3,775,000
3,904,000
TOTAL AVAILABLE RESOURCES
3,922,464
4,378,398
4,411,948
4,691,518
EXPENDITURES:
Debt service -principal
Debt service - interest
Fiscal fees
1,425,000
1,855,861
4,655
1,585,000
2,034,430
9,000
1,585,000
2,034,430
5,000
1,780,000
2,051,503
5,000
TOTAL EXPENDITURES
3,285,516
3,628,430
3,624,430
3,836,503
ENDING BALANCE
$ 636,948 $
749,968
$ 787,518
$ 855,015
•
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•
42
• THE WATER UTILITY
FUND
•
L
43
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•
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44
WATER AND SEWER FUND
The Water and Sewer Fund is an Enterprise
Fund. Enterprise funds are operated and
accounted for like business enterprises in the
private sector. Specifically, enterprise funds are
meant to be self-supporting. The Water and
Sewer Fund (Water Fund) accounts for the
revenue, expenditures and transfers associated
with the operation of the water and sanitary
sewer system. User fees finance the system and
its services.
To more clearly account for the major capital
expenditures necessary to maintain the system,
the Water Fund has been divided into operating
and capital sections. The operating section
accounts for system operations, including
personnel, supplies, services and operating
capital equipment. The capital section deals with
unusual or very large capital projects. These
projects generally are to renovate the water
delivery or wastewater collection system to keep
them in compliance with regulations and laws,
safe, and in service.
In terms of revenue, the Water Fund produces
less than a third of the revenues generated in
City's General Fund. In spite of the smaller
revenue base, the Water Fund's impact in the
community may well exceed the General Fund's.
Often the initial operation of a City is its Water
Utility and, in many cases, the reason for
incorporating a City is the need for drinking
water and the sanitary disposal of wastewater.
Water and Sewer systems are expensive to
construct. Operating costs are insignificant when
compared to expenditures made to acquire and
repair capital assets. This is true in West
University Place. The City has almost more than
$27 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. Additionally, much
of the Water Fund's capital was acquired over
thirty years ago. The cost of replacing the
Fund's $27 million would be staggering at
today's costs.
A significant portion of the City's infrastructure
replacement program is dedicated to Water and
Sewer Assets. Over the next five years the City
will spend more than $8.3 million on replacing
aging water delivery and sewer collection
systems.
In order for the Water Fund to be self-
supporting, the water and sewer service fees
must reflect both the cost of operations and the
cost of capital, or else the system will
deteriorate. Typically, the cost of capital is
reflected in the water and sewer rates by
charging a rate sufficient to cover the operating
costs and the debt service costs associated with
major capital maintenance. Prior to 1995 the
City did not follow this practice.
FUND FINANCIAL ACTIVITY:
1999 Financial Activity. As the result of
another dry, hot summer, the Water Fund is
expected to exceed the revenue estimates used to
develop the 1999 Budget. Based on historical
consumption patterns of water and sewer
services, the system should generate
approximately $3 million in billings for services.
If this occurs, revenues in the Water Fund will
exceed revenue estimates by $275,000.
Since much of the cost associated with water
utility varies with usage, expenditures are also
above the levels that were anticipated for 1999.
The 1999 Budget appropriated $900,000 to pay
for purchased water. Through July the City has
spent $729,713. Again, using estimates based on
historical consumption, the cost of purchased
surface water will amount to at least $1,040,000.
Altogether, Water Fund expenditures should
amount to $4.1, including debt service
($707,130).
The 1000 Badger.. The 2000 Proposed Budget
is based on revenues of $3,615,000; a 10%
increase over the 1999 budget. The City expects
to issue additional bonds in 2000. A 10%
increase in water and sewer service rates in 2000
will help the Water Fund position itself to
finance the additional debt service. The City's
revenue bond covenants restrict the City from
issuing new revenue bonds until the water and
sewer system is generating net revenues 1.25
times the current debt service. In 1999 the Water
Fund is expected to fall short of this target.
Budgeted expenditures are $3,654,980. System
operations are expected to cost $2,755,220,
including the $441,000 budgeted to reimburse
the General Fund for costs it incurs on behalf of
the Water Fund and $849,760 to pay the
principal and interest on outstanding revenue
bonds.
45
0
•
•
• In prior years, the operating costs of the Water streamline management and consolidate
Utility Fund was divided into two divisions, each resources these two divisions have been
under a separate supervisor. In order to combined into one.
WATER AND SEWER UTILITY FUND
STATEMENT OF REVENUES AND EXPENDTURES
1998
1999
1999
2000
BEGINNING BALANCE
$ 3,989,952
$ 4,030,981
$ 4,030,981
$ 3,328,941
OPERATING REVENUES
Service Charges
Water
1,807,583
1,617,330
1,850,000
1,810,000
Sewer
1,196,781
1,171,170
1,200,000
1,320,000
Other
160,729
90,000
114,000
125,000
Interest Income
184,092
350,000
350,000
350,000
Other non-oneratine income
-
10,000
50,000
10,000
TOTAL AVAILABLE 7,339,137 7,269,481 7,594,981 6,943,941
nvnnvmvrr inns
Operations
2,266,905
2,078,600
2,313,910
2,314,220
Administration
441,000
441,000
441,000
441,000
Transfers to Other Funds
-
800,000
800,000
50,000
Deli Service
600,251
710,230
711,130
849,760
TOTAL EXPENDITURES
3,308,156
4,029,830
4,266,040
3,654,980
ENDING BALANCE
$ 4,030,981
$ 3,239,651
$ 3,328,941
$ 3,288,961
11
46
•
WATER UTILITY
OPERATIONS
PUBLIC WORKS
DIRECTOR
r
WATER
UTILITIES
DEPARTMENT MISSION
To meet the Citizen's demand for potable water and dispose of waste water in compliance with regulations
and consideration of the environment.
•
47
11
•
•
48
WATER UTILITY OPERATIONS
ACTIVITY SUMMARY
The City's Water Utility Operations are the
responsibility of the Public Works Director.
Accomplishments in 1999.-
• Published the fast Consumer Report on
Drinking Water Quality.
• Completed major emergency repairs to the
Screw Pumps at Wastewater Treatment
Plant.
• Completed rehabilitation of Water Well #8.
• Implemented a internal reorganization that
will increase customer service and reduce
costs.
Future objectives:
• Assume meter reading from contractor and
implement an automated water meter
reading program, using drive-by radio
technology.
• Implement a valve and fire hydrant
maintenance program.
• Complete major capital repair and
maintenance for water storage tanks.
Major Budget Items:
• Purchased surface water. ($960,000)
Payments to the City of Houston for treated
drinking water.
• Electricity to operate water and wastewater
plants, wells, and lift stations ($240,000).
Account
charges
Total
Actual
1997
Actual
1998
Budget
1999
YTD
1999
Projected
1999
Budget
2000
$ 516,180
$ 556,861
$ 567,900
$ 275,453
$ 589,920
$ 608,160
1,427,790
1,767,309
1,510,700
731,395
1,714,790
1,658,910
61,653
9,856
-
4,000
9,200
47,150
$ 2,005,623
$ 2,334,026
$ 2,078,600
$ 1,010,848
$2,313,910
$ 2,314,220
•
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49
• CITY OF WEST UNIVERSITY PLACE
Expenditure Detail
P.W.-Water Utilities
Account Description
Actual
1997
Actual
1998
Budget
1999
YTD
1999
Projected
1999
Budget
2000
Salaries and wages
336,169
365,436
380,300
173,602
370,300
441,857
On call
10,881
7,824
-
-
-
-
Overtime
16,229
24,803
30,200
10,652
27,580
24,400
Longevity
4,763
4,995
5,300
2,953
5,930
6,300
Retirement contribution
38,631
45,452
54,100
24,269
53,100
56,800
Social security cont.
27,646
30,270
31,400
14,028
30,400
35,441
Health care benefits
69,001
67,262
57,500
40,875
86,010
93,036
Workers' compensation
12,052
10,589
8,000
8,217
11,800
22,200
Employee relations
808
230
1,100
857
1,100
1,500
Communication costs
26,057
4,428
5,500
9,722
13,330
33,120
Surface water contract
894,038
1,043,610
900,000
433,545
940,000
960,000
Sludge removal
41,185
30,410
36,000
16,830
35,530
35,520
Other contracted svcs
37,590
34,979
32,900
14,895
41,930
37,925
Publications
404
675
500
1,100
1,500
800
Professional dues
190
672
600
60
520
2,700
Equipment replacement
-
63,700
63,800
31,900
63,800
63,800
Equipment maintenance
14,011
16,003
22,500
5,802
22,500
25,700
Vehicle maintenance
5,890
12,668
6,500
1,462
5,630
5,000
Building and grounds
627
1,123
3,000
-
3,000
3,000
Water system maintenance
43,035
45,239
43,000
20,930
49,030
54,500
• Sewer system maintenance
48,315
113,742
75,400
58,365
111,220
87,900
Recruiting and hiring
976
438
Office supplies
93
1,053
500
909
1,240
750
Operating supplies
21,362
16,386
15,900
13,556
17,530
25,200
Fuel
7,205
13,468
7,800
4,733
7,780
8,100
Construction materials
3,668
3,265
5,000
3,795
8,950
6,000
Treatment chemicals
38,880
35,323
39,500
15,079
40,000
43,000
Travel and training
6,279
7,330
12,300
5,344
12,300
16,410
Electricity
237,985
322,797
240,000
93,368
240,000
240,000
Furniture and equipment
-
2,714
-
-
5,200
-
Other equipment
61,653
7,142
-
4,000
4,000
47,150
2,005,623
2,334,026
2,078,600
1,010,848
2,211,210
2,378,109
0
50
WATER AND SEWER UTILITY
CAPITAL PROJECT FUND
The Water and Sewer Utility Capital Project
Reserve Fund accounts for the financing of the
major capital projects necessary to maintain the
City's Water and Sewer Utility. The Reserve is
to ensure that a sufficient fund balance is
maintained to adequately finance major
maintenance and repair projects.
Projects that cost $25,000 or more are routinely
budgeted in the Water and Sewer Operating
Fund. This Fund plans for larger projects, which
are unusual in both the size and scope of the
work.
FUND ACTIVITY
The 1999 Budget provided $1,020,000 to fund
capital repairs and maintenance. During 1999,
the City will spend an estimated $694,812 on
repairs to the screw pump at the waste water
treatment plant ($481,312); Repairs to water well
number 7 ($110,000); Repairing a water main
break under Weslayan at University ($38,500);
and other smaller projects.
New projects. The 400,000 gallon water tank
located at the Milton Street Water Plant needs to
be repainted at an estimated cost of $70,000.
The water tower located at Wakeforest Water
Plant needs to be pressure washed and painted.
The estimated cost of this project amounts to
$70,000.
The wastewater clarifier is a tank where the flow
of wastewater is slowed to allow solids to
separate from the water. The mechanism that
removes the solids from the bottom of the
clarifier needs repairs to its gear drive at an
estimated cost of $35,000.
Water meter reading is currently accomplished
through contractors. This labor-intensive
function is the basis for an accurate water bill,
making it one of the cornerstones of good
customer service. The quality of meter readings
depends on the experience of the crew, which is
often effected by the high turnover rate common
to this job. The Proposed Budget appropriates
$1.3 million to replace the City's water meters
with new meters that can be read electronically,
increasing the accuracy and timeliness of the
readings. This project would be financed by
short term notes.
WATER AND SEWER FUND - CAPITAL PROJECTS RESERVE
STATEMENT OF REVENUES AND EXPENDITURES
Actual Budget Estimated Request
1998 1999 1999 2000
BEGINNING BALANCE $ 278,394 $ 131,794 $ 91,069 $ 221,257
REVENUES
Transfers from:
Water and Sewer Operating Fund
800,000 800,000 50,000
Tax and revenue contract - - 1,300,000
Interest 17,225 11,000 25,000 25,000
TOTAL REVENUES 17,225 811,000 825,000 1,375,000
TOTAL AVAILABLE 295,619 942,794 916,069 1,596,257
Capital Projects 204,550 1,020,000 694,812 1,575,000
TOTAL EXPENDITURES 204,550 1,020,000 694,812 1,575,000
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9
ENDINGBALANCE $ 91,069 $ (77,206) $221,257 $ 21,257 0
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WATER AND SEWER FUND - CAPITAL
PROJECT SCHEDULE
Total Project Project Costs Estimated Budget
Cost Through 1997 1999 2000
PROJECT STATUS
Projects in progress December 31, 1999
S -
S - S -
S -
New Projects
Repaint exterior of 400 thousand
gallon water tank
70,000
- -
70,000
Wakeforest water tower repairs
120,000
- -
120,000
West clarifier renovation
35,000
- -
35,000
Automated meter reading
1,300,000
- -
1,300,000
Completed projects
Screw pump repair
542,155
60,843 481,312
-
Repair water well #7
110,000
- 110,000
SCADA for sewage treatment
158,500
108,500 50,000
EPA rules evaluation
15,000
- 15,000
Water main break - University
38,500
- 38,500
Repair Contingency
Fiscal 2000 repair contingency
50,000
-
50,000
TOTAL PROJECT COSTS S 2,439,155 $ 169,343 $ 694,812 S 1,575,000
0
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• THE SOLID WASTE
FUND
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51
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SOLID WASTE FUND
The City collects and disposes of solid waste for
its citizens. Prior to 1998 this activity was
accounted for in the General Fund. Since a
policy goal of the City is to finance the solid
waste service with user fees, the 1998 Operating
Budget separated its financial activity from the
General Fund and created an enterprise fund.
In addition to insuring that the solid waste
service is truly fee supported, separating the
waste removal service from the other services
provided by the General Fund will highlight the
impact of efforts to reduce the flow of waste to
the landfill.
directly related to the solid waste collection and
disposal service. There are other costs that are
more difficult to quantify. Administrative, risk
management, and equipment depreciation are
examples of indirect costs associated with the
delivery of solid waste services. Primarily, the
General Fund pays these costs. In 1999
$190,000 was provided toward reimbursing the
General Fund for these indirect costs.
1000 Budget. The 2000 Budget begins to move
the Solid Waste Fund to self-sufficiency. A
$0.50 per month increase of the solid waste
collection fee should generate an additional
$36,000, increasing total revenues to $846,000.
FUND FINANCIAL ACTIVITY
Financial Activity in 1999. In it's second full
year of operation, the Solid Waste Fund is
expected to generate an estimated $800,000 for
solid waste services. Revenue from solid waste
fees tends to be very stable.
The direct cost of providing solid waste services
in 1999 is expected to amount to $744,250.
Direct costs include personnel, capital
equipment, supplies, and services that can be
SOLID WASTE FUND
STATEMENT OF REVENUES AND
In 2000 the cost of service is expected to be
$909,570, including $190,000 in indirect costs.
The cost of service was reduced by recycling in
1998 and is expected to be further reduced by a
change in the way tipping fees are assessed.
These savings together with the fee increase
brings the solid waste service closer to self
sufficiency.
Actual
Budget
Estimated
Budget
1998
1999
1999
2000
BEGINNING BALANCE
$ -
$ 117,112
$ 117,112
$ 70,750
OPERATING REVENUES
Service Charges
790,420
810,000
800,000
836,000
Interest
5,005
-
5,000
11,000
Transfer from General Fund
200,000
100,000
100,000
-
TOTAL OPERATING REVENU
995,425
910,000
900,000
847,000
TOTAL AVAILABLE
995,425
1,027,112
1,005,000
917,750
EXPENDITURES
-
Operations
688,313
715,300
744,250
727,710
917,710
ENDING
•
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0
54
• SOLID WASTE
OPERATIONS
PUBLIC WORKS
DIRECTOR
SOLID WASTE
SERVICES
40
DEPARTMENT MISSION
To provide a solid waste collection and disposal service that is effective, efficient and environmentally
responsible.
0
55
•
•
•
56
•
•
•
SOLID WASTE OPERATIONS
ACTIVITY SUMMARY
The Solid Waste Department reports to the
City's Public Works Director. The Department
collects solid waste from the City's residents and
disposes of it; operates the City's recycling
center; and collects limbs and other yard waste.
Accomplishments in 1999•
• Purchased a baler for the Recycling Center
using a grant from the Houston-Galveston
Area Council of Governments.
• Changed method of calculating tipping fees
from volume to weight of truck
Future Objectives:
• Replace one solid waste truck.
Major Budget Items
• Landfill tipping fees ($148,000).
• Motor Vehicle Maintenance ($30,000).
• Contract services to maintain the City's old
landfill ($20,000).
• Payments to the General Fund for
administration and insurance ($190,000).
Account
Actual
Actual
Budget
YTD
Projected
Budget
Description
1997
1998
1999
1999
1999
2000
Personnel
$322,762
$343,173
$339,400
$187,290
$ 352,450
$368,310
Operating charges
475,770
345,140
395,400
295,283
391,800
391,400
Total
$798,532
$688,313
$734,800
$482,573
$ 744,250
$759,710
57
CITY OF WEST UNIVERSITY PLACE
Expenditure Detail
P. W.-Solid Waste
Account Description
Actual
1997
Actual
1998
Budget
1999
YTD
1999
Projected
1999
Budget
2000
Salaries and wages
$ 197,337
$ 198,380
$ 210,300
$ 97,761
$ 208,000
$ 225,910
Overtime
10,799
21,998
13,000
5,265
13,000
13,000
Longevity
5,078
6,201
5,600
3,080
5,600
6,200
Part-time/temporary
23,273
33,428
16,000
25,037
35,000
16,000
Retirement contribution
21,695
27,461
29,800
13,875
26,500
30,790
Social security cont.
15,633
16,681
17,300
8,055
17,300
17,930
Health care benefits
33,710
27,443
33,500
23,672
36,000
42,480
Workers'compensation
14,787
10,246
12,900
10,545
10,550
14,500
Employee relations
450
1,335
1,000
-
500
1,500
Total - Personnel
322,762
343,173
339,400
187,290
352,450
368,310
Communication costs
795
3,114
3,000
36
3,000
3,500
Landfill tipping charge
218,165
148,659
180,000
94,784
180,000
180,000
Landfill maintenance
24,441
20,956
26,000
5,970
20,000
20,000
Other contracted svcs
-
6,478
20,000
397
10,000
12,000
Equipment replacement
3,085
104,210
104,300
52,150
104,300
104,300
Equipment maintenance
33,875
5,793
7,000
2,112
6,000
7,000
Vehicle maintenance
676
23,536
30,000
26,025
35,000
30,000
Recruiting and hiring
6,295
-
-
-
2,000
Operating supplies
40,638
8,694
4,500
6,984
9,000
8,000
Fuel
22
21,588
18,000
11,082
22,000
22,000
Travel and training
673
150
300
91
200
300
Electricity
-
1,962
2,300
652
2,300
2,300
General Fund
147,105
-
-
95,000
-
Total - Operating Charges
475,770
345,140
395,400
295,283
391,800
391,400
$ 798,532
$ 688,313
$ 734,800
$ 482,573
$ 744,250
$ 759,710
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• CAPITAL PROJECT
FUND
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CAPITAL PROJECT FUND
The Capital Project Fund finances the purchase
or construction of expensive, highly specialized
vehicles; equipment and vehicles having very
long service lives; property; and buildings.
Capital projects are characterized by their cost
(normally exceeding $25,000), the long
operational life of the completed asset, and the
impact they would have on a department's
operating budget. Capital Projects are financed
by debt proceeds, reserves, contributions, and
interest earned on investments.
FUND ACTIVITY
The City's Capital Project Fund's 1999 budget
provided $665,000 fund projects. The sources of
these funds were transfers from the General
Fund; lease purchase contracts; grants; interest;
and contributions.
The Fund began 1999 with $145,049 on hand
and will collect approximately $588,000 in
revenues. During 1999, an estimated $725,049
will be spent on projects in progress, leaving a
deficit balance of $3,971 at December 31, 1999.
Projects completed in 1999 include: The
Municipal Building Renovation, Park Property
Acquisition, Court Administration Software and
the Service Request System.
2000 Appropriations. Appropriations for 2000
include funding for projects underway when the
current fiscal year ends on December 31, 1999
and two new projects.
Projects underway on January 1, 1999 include:
61
Management Information System. The City's
computer system had become dated and did not
comply with year 2000 programming standards.
In 1997 the City began replacing all of its
administrative and public safety computer
systems (both hardware and software). The
original project cost was estimated at $650,000.
This project is nearly complete, and is expected
to cost $685,000.
The installation of the Building Permit Software
was delayed by personnel changes in the City's
Building Division. The project is underway and
is expected to be substantially complete by
December 31, 1999.
Document management costs the City thousands
of dollars each year. The 1999 Budget included
$30,000 to implement a computerized imaging
system to help eliminate filing and handling
paper. The project was delayed until 2000 while
the City finished bringing its internal computer
network online.
Whitt Johnson Park - The renovation of this
park is expected to begin in late 1999. The total
project cost is expected to come to $275,000.
Only two completely new projects have been
included in the 2000 Budget:
A voice actuated permit system would allow
contractors and others to call and check the status
of a permit automatically. This project is
expected to cost $40,000.
The West U downtown renovation project would
be funded with grants from the State Department
of Transportation. The total cost of this project
is estimated to be $1,000,000..
CAPITAL PROJECT FUND
PROJECT SCHEDULE
Total Project Project Costs Estimated 2000
Active Projects Cost Through 1998 1999 Budget
•
New Projects
Downtown/Edloe Project
$ -
$ -
$ -
$ 960,000
Voice permit system
-
-
-
40,000
Active Projects
Scan House Improvements
8,500
-
Imaging/document management
30,000
-
-
30,000
Whitt Johnson Park
266,000
15,649
50,000
200,000
Parks Improvements
100,000
23,783
25,000
50,000
City wide Management Information Sys.
685,000
533,805
50,000
100,000
Court administration system
50,000
-
25,000
25,000
Building permit system
50,000
-
25,000
25,000
Municipal Building Renovation
1,966,300
1,643,326
297,900
25,000
Completed Projects
Park property acquistion
235,140
-
235,140
-
Service request system
30,000
-
12,480
-
TOTAL PROJECT COSTS $ 3,412,440 $ 2,216,563 $ 729,020 $ 1,455,000 10
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CAPITAL PROJECTS FUND
STATEMENT OF REVENUES AND
Actual Estimated Budget
1998 1999 2000
BEGINNING BALANCE $ 1,884,809 $ 145,049 $ (3,971)
REVENUES
Transfers from:
General Fund
100,000
200,000
300,000
Water and Sewer Fund
-
-
-
Parks Check Off Fund
-
-
-
Recycling Fund
25,000
25,000
25,000
Other revenues
14,300
30,000
60,000
Grants from Harris County
40,000
50,000
50,000
Federal Grants
-
-
800,000
Interest earned on investments
70,212
100,000
100,000
Proceeds from Tax Contract
-
-
-
Contribution from Friends of the Park
175,000
175,000
125,000
TOTAL REVENUES
424,512
580,000
1,460,000
TOTAL AVAILABLE 2,309,321 725,049 1,456,029
EXPENDITURES
is Capital Projects 2,164,272 729,020 1,455,000
TOTALEXPENDTPURES 2,164,272 729,020 1,455,000
ENDING BALANCE $ 145,049 $ (3,971) $ 1,029
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64
THE INFRASTRUCTURE
REPLACEMENT FUND
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0
INFRASTRUCTURE
REPLACEMENT FUND
The Infrastructure Replacement Fund is used to
account for the financing of the major capital
projects associated with replacing the City's
streets, drainage, water and waste water systems.
This ambitious program was initiated in the early
1990s.
replacement within a priority area is undertaken
as a single project. This approach allows the
contractor economies of scale, which translates
into a lower total cost Additionally, the
disruption of City services is minimized.
Easily qualifying as the largest public works
program in the history of the City, the
infrastructure replacement program is being
financed with debt and grants. The program's
broad public support was demonstrated in 1995,
when the City's voters overwhelmingly approved
a $63,000,000 Bond Program.
The approach to this program is unique. Rather
than defining the projects as an individual street
project or drainage project, the City was divided
into 12 priority areas. All infrastructure
INFRASTRUCTURE REPLACEMENT FUND
- PROJECT SCHEDULE
FUND ACTIVITY
During 1999, work was in progress on priority
areas 4A, 4B/5A, and 5B/6A. Additionally, the
slip lining of the sewer line connecting the City
with its sewer plant was initiated with funds
obtained from the bonds sold to the Texas Water
Development Board for sewer improvements.
In September Bonds were sold to fund Priority
Areas 6b and 7a. These projects are expected to
cost $14.4 million.
The 2000 budget appropriates funds to areas 7b,
8 and 12.
Total Project Project Costs Estimated Budget
Cost Though 1998 1999 2000
PROJECT STATUS
Projects Completed in 1999
Area 4b/5a
$ 7,430,000 $
7,375,057 $
54,943
-
Slip lining sewer line
1,250,880
1,242,993
7,887
-
Sewer line rehabilitation
81,500
-
81,500
Projects in Progress December 31, 1999
Arear 5b/6a -
6,200,000
3,120,277 -
3,000,000
79,730
Area 6b
6,600,000
763,606
4,000,000
1,836,394
Area 7a
7,800,000
44,508
2,000,000
5,755,492
Area 7b
7,861,000
-
-
550,000
Area 8
8,510,000
-
-
750,000
Area 12
4,700,000
-
-
250,000
Contingency
100,000
-
-
100,000
TOTAL PROJECT COSTS
$ 50,533,380 $
12,546,441 $
9,144,330 $
9,321,616
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67
INFRASTRUCTURE REPLACEMENT FUND
STATEMENT OF REVENUES AND EXPEND
Actual Estimated Budget
1998 1999 2000
BEGINNING BALANCE
$ 12,346,446 $
20,079,846
$ 12,083,016
REVENUES
Grants
113,198
770,000
260,000
Interest earned on investments
475,091
377,500
325,000
Bond Proceeds
14,316,786
-
-
TOTAL REVENUES
14,905,075
1,147,500
585,000
TOTAL AVAILABLE 27,251,521 21,227,346 12,668,016
EXPENDITURES
Capital Projects 7,171,675 9,144,330 9,321,616
TOTAL EXPENDITURES 7,171,675 9,144,330 9,321,616
ENDING BALANCE $ 20,079,846 $ 12,083,016 $ 3,346,400
•
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68
• THE EQUIPMENT
REPLACMENT FUND
•
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EQUIPMENT REPLACEMENT
FUND
The City uses a wide variety of equipment to
provide services to its citizens. The Equipment
Replacement Fund finances the purchase of
equipment routinely used by the City such as
automobiles, trucks, tractors, trailers, and vans.
Each department's budget provides a
contribution to the Equipment Replacement
Fund based on the estimated life and replacement
value of its equipment. Equipment is purchased
by the Fund when a combination of age and
repair cost indicates that the machine has reached
the end of its useful life.
FUND ACTIVITY
The Equipment Replacement Fund was
established in the 1998 Budget. Currently, the
City has equipment that cost more than $1.7
million in service. The cost to replace this
equipment is estimated to exceed $2.5 million.
In order to avoid fluctuations caused by
replacing large capital and to more carefully plan
for the orderly replacement of equipment, each
department is charged an annual amount
(roughly equivalent to a lease). This charge is
transferred to the Equipment Replacement Fund
and reserved for the purchase of replacement
equipment. In 1999 the equipment replacement
charges amount to $341,890.
The City expects to spend $250,843 for
equipment in 2000. Two new patrol vehicles for
the police department are expected to cost
$30,000 apiece.
A flatbed truck to replace a 1985 truck is
expected to cost $35,000. A jet truck used in
maintaining sewer lines is needed to replace a
truck currently over ten years old.
The City changed its radios in 1999, but did not
replace the radios in public works vehicles. The
cost to upgrade these radios is expected to be
$55,000.
Video cameras are needed to assess the condition
of sewer lines. These cameras are expected to
cost $50,000.
EQUIPMENT REPLACEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual
1998
Budget
1999
Estimated
1999
Budget
2000
BEGINNING BALANCES
$ -
$ 54,646
$ 54,646
$ 145,693
REVENUES:
Transfer from the General Fund
Transfer from the Water and Sewer Fund
Transfer from the Solid Waste Fund
Interest
171,480
63,700
104,210
2,520
171,480
63,700
104,210
2,500
171,480
63,700
104,210
2,500
201,480
63,700
104,210
2,500
TOTAL REVENUES
341,910
341,890
341,890
371,890
TOTAL AVAILABLE RESOURCES
341,910
396,536
396,536
517,583
TOTAL EXPENDITURES
287,264
145,000
250,843
380,000
ENDING BALANCE
$ 54,646
$ 251,536
$ 145,693
$ 137,583
71
EQUIPMENT REPLACEMENT LIST
1 Actual Budget Estimated Budget
1998 1999 1999 2000
EXPENDITURES:
General Fund
Police Department
Automobiles
69,666 50,000
26,743 60,000
Radios
- -
119,100 -
Fire Department
Ambulance
- 95,000
105,000 -
Public Works Department
Building Division
14,657 -
- -
Streets Division - Street Sweeper
91,698 -
- -
Radios
-
55,000
Flat bed truck
- -
- 35,000
Parks and Recreation
Parks and Recreation - Swimming Pool Equipment
34,963 -
- -
Senior Services Division - 1987 Handicap Van
40,702 -
- -
Water and Sewer Fund
Public Works Department
Video Cameras for sewer lines
- -
- 50,000
Jet Truck
- -
- 60,000
Field Services Division - 1992 Pickup
17,789 -
- -
Field Services Division - 1993 Pickup
17,789 -
- -
Solid Waste Fund
Solid Waste Truck
- -
- 120,000
TOTAL EXPENDITURES 287,264 145,000 250,843 380,000
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0 SPECIAL REVENUE
FUNDS
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SPECIAL REVENUE FUNDS
Special Revenue Fund account for the proceeds of specific revenue sources that are restricted to
expenditures for specific purposes. The City has two special revenue funds: the Parks Fund accounts for
donations made by citizens for the specific purpose of improving the City's parks and the Recycling Fund
accounts for revenues derived from the sale of recyclable materials which are set aside to further recycling
in the community.
THE PARKS FUND
•
•
A small fund balance and lower interest rate reduced the amount available to transfer to $11,973.
PARKS FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual
Budget
Estimated
Budget
1998
1999
1999
2000
BEGINNING BALANCE
$ 37,550
$ 3,973
$ 3,973
$ 7,973
REVENUES:
Interest on investments
2,717
3,000
1,000
1,000
Contributions
3,706
5,000
3,000
3,000
TOTAL REVENUES
6,423
8,000
4,000
4,000
TOTAL AVAILABLE RESOURCES
43,973
11,973
7,973
11,973
EXPENDITURES:
Parks programs
-
-
-
-
1 ransfer to Ca ital Project Fund
40,000
TOTAL EXPENDITURES
40,000
-
-
-
ENDING BALANCE
$ 3,973
$ 11,973
$ 7,973
$ 11,973
75
THE RECYCLING FUND
The Recycling Fund is closely related to the new
Solid Waste Fund. The 1999 Budget was based
on expected revenues of $40,000. Expenditures
in 1999 include $50,000 to purchase a baler at
the Recycling Center. This purchase was
completely funded by a grant from the HGAC.
Revenues in 2000 are expected to be $41,500. .
Expenditures consist of a $25,000 transfer to the
Capital Projects Fund to offset the cost of the
recycling center and $12,000 to support
recycling programs.
RECYCLING FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual
1998
Budget
1999
Estimated
1999
Budget
2000
BEGINNING BALANCE
$ 2,783
$ 2,224
$ 2,224
$ 6,724
REVENUES:
Interest on investments
Sales of Recyclables
Grants
847
30,057
6,465
1,500
40,000
-
1,500
40,000
50,000
1,500
40,000
-
TOTAL REVENUES
37,369
41,500
91,500
41,500
TOTAL AVAILABLE RESOURCES
40,152
43,724
93,724
48,224
EXPENDITURES:
Recycling Programs
Transfer to Capital Project Fund
12,928
25,000
12,000
25,000
62,000
25,000
12,000
25,000
TOTAL EXPENDITURES
37,928
37,000
87,000
37,000
ENDING BALANCE
$ 2,224
$ 6,724
$ 6,724
$ 11,224
76
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APPENDIX
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0 INCREASE POLICE STAFFING
In order to increase police presence in West U, it is proposed to add three additional officers as follows:
Non-recurring
Patrol Vehicle 30,000
Recurring
Three police officers 120,000
Equipment replacement 12,000
132,000
Tax rate to finance recurring
costs 0.8 cents
To add three police officers will cost $150,000 in the first year and $132,000 for each year thereafter. The
General Fund Balance would finance the non-recurring costs. The property tax rate would increase $0.008
cents per $100 valuation $0.008 cents per $100 equals $8 annually per $100,000 valuation. A$300,000
would be assessed an additional $24.
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79
LOWER ISO RATING
In 1998 homeowners all across West U were informed of steep rate increases for their homeowners
insurance. Specifics about the extent of this rate increase are not yet available, but citizens are reporting 10
- 15% premium increases. This rate increase was based on the City's rating from the Insurance Service
Organization (ISO), a private company that supplies data to the Board of Insurance.
In order to reduce the premiums the City must make certain modifications to its public safety operations.
The Table below provides a summary of the changes.
ISO Class
Five Three
Two
Current
Premium Reduction 6.60%
14.50%
Annual Premiums Paid 10,557,917 10,557,917
10,557,917
Savings - 696,823
1,530,898
Costs
Non Recurring
Equipment 20,000 10,000
Dispatch/911 Renovation - 220,000
Total non-recurring costs 20,000 230,000
Recurring
Training
10,000
10,000
Fire Marshall
-
67,000
Four Dispatchers
120,000
Total recurring costs
10,000
197,000
Total Costs
30,000
427,000
Savings
First Year
666,823
1,103,898
Thereafter
686,823
1,333,898
Tax rate to finance recurring
costs
1.5 cents
Cost per $100,000 value
15
To reduce the ISO rating from five to two would cost $427,000 in year one and $197,000 per year for each
year thereafter. The savings to the community would be $1.3 million a year in insurance premiums.
The General Fund Balance would provide the first year non-recurring costs. Recurring costs could be
financed with a 1.5 cents per $100 property tax increase. This property tax rate increase would add $15
additional property tax each year for each $100,000 of assessed value. So a $300,000 home would be
assessed an additional $45.
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STAFFING SCHEDULE
BUDGET BUDGET SALARY RANGE
POSITION GRADE 1998 1999 NENIMUM MAXIMUM
Administration
City Manager
N/C
1
1
94,400 (current)
City Secretary
N/C
1
1
46,500 (current)
Personnel/Risk Specialist
40
1
1
30,780 45,000
Administrative Assistant
39
1
1
28,452 41,088
Total administration
4
4
Finance
Finance
Finance Director
Deputy Tax/Assessor Collector
Accounting Specialist
Utility Billing Specialist
Customer Service Representative
N/C
1
1
65,470 (current)
38
1
1
26,400 37,644
36
3
3
23,001 31,980
37
1
1
24,588 34,620
35
1
1
21,612 29,652
Municipal Court
Municipal Court Clerk 39 1 1 28,452 41,088
Deputy Court Clerk 35 1 1 21,612 29,652
Total Finance 9 9
Police Department
Police
Chief
Patrol Lieutenant
Patrol Sergeant
• Animal Control Officer
Police Officer
N/C
1
1
43
4
4
41
4
4
36
1
1
38
12
12
61,500
(current)
39,984
60,612
33,456
49,512
23,001
31,980
28,000
37,644
Communications
Records Secretary 36 1 1 23,001 31,980
Police Dispatchers 36 5 5 23,001 31,980
Total Police 28 28
Fire Department
Chief
1
1
65,697 (current)
Fire Captain
43 3
3
39,984 60,612
Fire Lieutenant
41 3
3
33,456 49,512
Firefighter
38 12
12
27,000 37,644
Secretary-Fire
36 1
1
23,004 31,980
Total-Fire Department
20
20
Public Works
Public Works Administration
Public Works Director
N/C
Secretary Public Works
36
Administrative Assistant
39
Planning & Development Assistant
39
Building Division
Chief Building Official
43
81
1 70,743 (current)
1 23,004 31,980
1 28,452 41,088
1 28,452 41,088
1 39,984 60,612
BUDGET BUDGET SALARY RANGE
IPOSITION GRADE 1998 1999 NIIlVIMUM MAXIMUM
Assistant Building Official (Abolished) 40 1 0 30,036 43,908
Building Inspector
38
1
2
27,500
37,644
Urban Forester
39
1
1
28,452
41,088
Building Secretary
36
2
2
23,001
31,980
Streets and Drainage
General Service Supervisor
41
1
1
33,456
49,512
Crew Chief-Street
38
1
1
26,400
37,644
Equipment Operator-Street
34
4
4
20,388
27,600
Maintenance Worker-Street
32
4
4
18,372
24,216
Fleet and Facility
Building Maintenance Supervisor
34
1
1
20,388
27,600
Mechanic
34
1
1
20,388
27,600
Total-Public Works
22
22
Parks and Recreation
Parks and Recreation
Parks and Recreation Director
N/C
1
1
57,382 (current)
Recreation Manager
39
1
1
28,452
41,088
Secretary-Community Building
36
1
1
23,004
31,980
Senior Services
Senior Services Manager
40
1
1
30,780
45,000
Senior Services Assistant Manager
34
1
1
20,388
27,600
Custodian
32
1
1
18,372
24,216
Total-Parks and Recreation
6
6
I 1
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Total General Fund 89 89 •
Water Fund
Utilities Superintendent
43
1
1
39,984
60,612
Utilities Coordinator
41
1
1
33,456
49,512
Crew Chief-Field Services
38
3
3
26,400
37,644
Crew Leader-Field Services
35
3
3
21,612
29,652
Maintenance Worker-Field Services
33
1
1
19,320
25,812
Maintenance Worker I-Field Services
32
1
1
18,372
24,216
Plant Operator TI
38
1
1
26,400
37,644
Plant Operator I
34
2
2
20,388
27,600
Plant Operator Trainee
32
1
1
19,320
25,812
Plant Operator I (Provisional)
32
1
1
19,320
25,182
Total Water Fund
15
15
Solid Waste Fund
Driver-Solid Waste 35 4 8 21,612 29,652
Laborer-Solid Waste 33 5 1 19,320 29,652
Total Solid Waste Fund 9 9
Total Employees 113 113
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GLOSSARY OF TERMS
• -A- ACCOUNT: A term used to identify an individual asset, liability, expenditure control, revenue
control, encumbrance, or fund balance
ACCOUNTS PAYABLE: A liability account reflecting amounts on open account owing to
private persons or organizations for goods and services received by a government but not including
amounts due to other funds of the same government or to other governments).
ACCOUNTS RECEIVABLE: An asset account reflecting amounts owing to open accounts from
private persons or organizations for goods and services famished by a government.
AD VALOREM: Latin for "value of'. Refers to the tax assessed against real (land and buildings)
and personal (equipment and furniture) property.
APPROPRIATION: A legal authorization granted by a legislative body (City Council) to make
expenditures and incur obligations for designated purposes.
ASSESSED VALUATION: A valuation set upon real estate or other property by a government
as a basis for levying taxes.
-B- BALANCE SHEET: The basic financial statement which discloses the assets, liabilities, and
equities of an entity at a specified date in conformity with GAAP.
BASIS OF ACCOUNTING: The modified accrual basis of accounting is followed by
Governmental funds, Expendable Trust funds and Agency funds. Under the modified accrual basis
of accounting, revenue are recorded when susceptible to accrual, i.e., both measurable and
available. Available means collectible within the current period or soon enough thereafter to be
used to pay liabilities of the current period. Expenditures are recorded when the liability is
incurred, if measurable, except for principal and interest on general long-term debt, which are
recorded when due, and compensated absences, which are recorded when payable from currently
available financial resources.
Substantially all revenues are considered to be susceptible to accrual. In applying the susceptible
to accrual concept to intergovernmental revenues, the legal and contractual requirements of the
numerous individual programs are used for guidance. Intergovernmental revenues are reflected as
revenues at the time of receipt or earlier if the susceptible to accrual criteria are met.
The City's Proprietary fund is accounted for using the accrual basis of accounting, under which
revenues are recorded when earned and expenses are recorded when liabilities are incurred.
BOND: A written promise, generally under seal, to pay a specific amount of money, called the
face value, at a fixed time in the future, called the maturity date, and carrying interest at fixed rate,
usually paid periodically.
BUDGET: A plan of financial operation embodying an estimate of proposed expenditures for a
given period and the proposed means of financing them.
BUDGET ORDINANCE: The official enactment by the City Council establishing the legal
authority for city officials to obligate and expend funds.
-C- CAPITAL OUTLAYS: Expenditures which result in the acquisition of or addition to fixed assets
which are individually priced more than $1000.
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CAPITAL IMPROVEMENTS PROGRAM: A plan for capital expenditures to be incurred
each year over a fixed period of several years setting forth each capital project and the amount and •
method of financing.
CENTRAL APPRAISAL DISTRICT: A county-wide district formed by legislature to provide
appraisals of property located within the county. These county-wide appraisals are provided to the
county, school districts, cities and municipal utility districts for basis of taxation.
CURRENT ASSETS: Those assets which are available or can be made readily available to
finance current operations or to pay current liabilities. Those assets which will be used up or
converted into cash within one year. Some examples are cash, temporary investments and taxes
receivable which will be collected within one year.
CURRENT LIABILITIES: Debt or other legal obligation arising out of transactions in the past
which must be liquidated, renewed or refunded within one year.
-D- DEBT SERVICE: A cost category which typically reflects the repayment of general long-tern[
debt principle and interest.
DELINQUENT TAXES: Property taxes remaining unpaid at the end of the current fiscal year.
Although taxes become delinquent and accrue penalties and interest on February 1 of each year,
they are carried as current taxes receivable during the current fiscal year.
-E- EFFECTIVE INTEREST RATE: The property tax rate set necessary to generate the same tax
dollars as the previous tax year.
ENCUMBRANCES: Obligations in the foam of purchase orders or contracts charged to an
appropriati on which reserves the funds until it is necessary to pay the bill. is
-F- FISCAL YEAR: A twelve month period at the end of which the City determines its financial
condition and the results of its operations and closes it books.
FIXED ASSETS: Assets of a long-term character which are intended to continue to be held or
used, such as land, buildings, machinery and equipment.
FRANCHISE: A special privilege granted by a government permitting the continuing use of
public property, such as city streets, and usually involving the elements of monopoly and
regulation.
FUND: A fiscal and accounting entity with a self-balancing set of accounts recording cash and
other financial resources, together with all related liabilities and residual equities or balances and
changes therein, which are segregated for the purpose of carrying on specific activities or attaining
certain objectives in accordance with special regulations, restrictions or limitations.
FUND BALANCE: The difference between governmental fund assets and liabilities, also referred
to as fund equity.
-G- GENERAL LEDGER: A book, file or other device which contains the accounts needed to reflect
the financial position and the results of operations of an entity. In double-entry bookkeeping, the
debits and credits in the general ledger are equal; therefore, the debit balances equal the credit
balances.
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GENERAL OBLIGATION BONDS: Bonds for the payment of which the fill faith and credit of
• the issuing government are pledged. In issuing its general obligation bonds, the City of West
University place pledges to levy whatever property tax is needed to repay the bonds for any
particular year. Bonds cannot be issued without voter approval and are usually issued with
maturities of between 15 and 30 years.
GOVERNMENTAL FUNDS: Those funds through which most governmental functions typically
are financed. The acquisition, use and financial resources and the related current liabilities are
accounted for through governmental funds (General, Special Revenue, Capital Projects and Debt
Service Funds).
-M- MODIFIED ACCRUAL BASIS: This accounting techniqu4e is a combination of cash and
accrual accounting since expenditures are immediately incurred as a liability which revenues are
not recorded until they are both measurable and available.
-O- ORDINANCE: A formal legislative enactment by the governing board of a municipality. If it is
not in conflict with any higher form of law, such as a state statute or constitutional provision, it has
the full force and effect of law within the boundaries of the municipality to which it applies. The
difference between an ordinance and a resolution is that the latter requires less legal formality and
has a lower legal status. Revenue raising measures, such as the imposition of taxes, special
assessments and service charges, universally require ordinances.
-P- PERSONAL SERVICES: The costs associated with compensating employees for their labor.
PURCHASE ORDER: A document which authorizes the delivery of specified merchandise or
the rendering of certain services and the making of a charge for them
• R- REVENUES: Increases in governmental fund type net current assets from other than expenditure
refunds and residual equity transfers.
-S- SPECIAL REVENUE FUND: A fund used to account for the proceeds of specific revenue
sources that are legally restricted to expenditures for specified purposes.
-T- TAXES: Compulsory charges levied by a government for the purpose of financing services
performed for the common benefit. This term does not include specific charges made against
particular persons or property for current or permanent benefits such as special assessments.
Neither does the term include charges for services rendered only to those paying such charges as,
for example, sewer service charges.
TAX RATE: The amount of tax levied for each $100 of assessed valuation.
-U- USER FEES: The payment of a fee for a direct receipt of a public service by the party benefiting
from the service.
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