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Home My WebLink About2006 Operating BudgetCITY OF WEST UNIVERSITY PLACE 2006 ANNUAL BUDGET INTRODUCTION This document has been prepared to help you learn of the issues affecting the community of West University Place. The most obvious function of a City Budget is to provide a financial plan for the coming year. West University Place's Budget is no exception and as such contains financial schedules and statistics. Financial plans cannot be prepared without defining what organization intends to accomplish and how it intends to go about reaching its goals. Because of this the 2006 Annual Operating Budget serves as a policy document that presents the major policies governing the management of the City. It is also an action plan the give the public, elected officials and city staff information about what the City is doing and how efficiently it is being done. Finally, the 2006 Annual Operating Budget is intended to be a communications tool, formally transmitting the City's financial and operating plan for the coming year. FORMAT The 2006 Annual Operating Budget is grouped first by fund and then by department. Like most local governments, the City uses funds to account for its financial activities. A Fund is simply a device to segregate and account for public resources. Financial statements, including the adopted 2006 budget are presented for every fund. Like the checking account statement you receive from your bank, the statements show beginning balances, revenues, expenditures and ending balances for each year. Accompanying the statements are narrative discussions of each fund's financial activity for the prior year and the expected activity for 2006. Graphs, schedules, and tables have also been provided to help make certain points clearer. Funds are divided into departments or projects. Each department is presented with a chart showing how it is organized, a brief statement describing the department's mission, a list of the department's accomplishments in 2005, and a discussion of what the department hopes to accomplish in 2006. Detailed schedules showing the department's finances over several years and information about staffing are also provided. Detailed schedules showing the City's employees along with information about wages and salaries; details about the City's debt and revenues; details of departmental expenditures; and a glossary of terms are presented in the appendices. Should you have any questions regarding the information presented in this document, please call the Finance Director, or any other staff members; their names and telephone numbers are on the final page of this document. CITY OF WEST UNIVERSITY PLACE 2006 OPERATING BUDGET Table of Contents Introduction City Manager's Budget Message 2005 - 2007 City Council Goals Combined Summary Budget Budget at a Glance General Fund Summary Administration Finance Police Fire Public Works Parks Debt Service Fund Summary Water and Sewer Fund Summary Operations Capital Reserve Solid Waste Fund Summary Operations Capital Projects Funds Capital Project Fund Infrastructure Replacement Fund Sidewalk Construction Fund Drainage Improvement Fund Internal Service Funds Employee Benefit Fund Equipment Replacement Fund Special Revenue Funds Parks Fund Court Technology Fund Metro Grant Fund Court Security Fund Appendices Appendix A - Bonded Debt Appendix B - Revenue Sources Table 1 - General Government Expenditures by Function 1995 - 2006 Table 2 - General Government Revenues by Source 1995 - 2006 Table 3 - Ratio of Net General Bond Debt to Assessed Value and Net Bonded Debt per Capita 1995 -2006 Table 4 - Ratio of Annual Debt Service Expenditures to General Expenditures Table 5 - Historical Operations of the City 1997 - 2006 Table 6 - Sales Tax Receipts 1995 - 2006 Table 7 - Analysis of Tax Base 1997 - 2006 Table 9 - Revenue Bond Coverage 1995 - 2006 Budget Ordinance Tax Ordinance Glossary 15 19 23 31 37 39 41 44 45 47 51 53 55 56 57 58 61 61 62 62 63 65 51 0 City of West University Place A Neighborhood City ® Rerycletl Paper September 16, 2005 Honorable Mayor Burt Ballanfant City Council Members City of West University Place 3800 University Boulevard West University Place, Texas 77005 Dear Mayor Ballanfant and City Council Members: In compliance with State law, the City's Charter and good management practices, we are pleased to submit the 2006 Annual Operating Budget for the City of West University Place adopted by the City Council on October 24, 2005. This Budget was developed with the goal of providing a wide range of quality services and enhancing the quality of life enjoyed by our citizens. The Budget is a statement of policy, management and planning document, financial report and a means of communication with the citizens of West University Place. It reviews past accomplishments, identifies future needs, sets objectives for the coming year, and defines the purposes and resources for achieving those objectives. Budget Preparation - Summer marks the beginning of West University's budget process. In June of each year, the City begins preparing the projections and estimates needed to compile the Budget. In July, Department Heads meet with the City Manager and the Finance Director to review and project their goals, objectives and related financial needs. The receipt of the certified tax roll from the Harris County Appraisal District in early September started the countdown to adoption of the Budget by the City Council. The City is required by State law to adopt a budget within 60 days of the receipt of the certified tax roll. During September and October, Council and City Staff work together to finalize the Proposed Budget submitted by the City Manager in September. Throughout this process citizen input is obtained during the public hearings and the Budget is adopted as scheduled, the fourth Monday of October. 2006 BUDGET SUMMARY The 2006 Budget anticipates $30.2 million in revenues and other incoming sources and $34.83 million in expenditures, reducing the City's built-up reserves $4.6 million to $6.5 million. This reduction is due to the carry-over of funds for 2005 projects in the Infrastructure Replacement and Sidewalk Construction Fund. 3800 University Boulevard • West University Place, Texas 77005-2899 0 713.668.4441 • www.westu.org This page left intentionally blank ii September 16, 2005 Honorable Mayor Burt Ballanfant and City Council Members (continued) Total Revenues of $18.6 million are 2.7% higher than the prior year's Revised budget and primarily reflect an increase in the City's assessed valuation. Total Expenditures of $34.8 million are $7.6 million or 27.9% more than last year's Revised budget. Operating expenditures are proposed at $15.6 million (8.93% more than the prior year); Capital Improvement Projects are proposed at $11.2 million (116.8% more than the prior year); and Debt Repayment is $7.9 million a (3.7% more than the prior year). This Budget anticipates no major changes to the City's current level of services. City of West University Place, Texas Budgets 2005 Revised to 2006 Proposed 2006 vs. 2005 Budget Category 2005 2006 $ % Revised Proposed Increase/ Increase/ (Decrease) -Decrease REVENUES Beginning Balance $14,411,000 $11,147,000 ($3,264,000) -22.65% Revenues $18,145,000 $18,555,000 $410,000 2.26% Other (College Street Drainage Project) $5,763,000 $11,594,000 $5,831,000 101.18% Total Revenues $38,319,000 $41,296,000 $2,977,000 7.77% EXPENDITURES Operations $14,330,000 $15,610,000 $1,280,000 8.93% Cap. Improvements $5,158,000 $11,180,000 $6,022,000 116.75% Debt Repayment $7,684,000 $7,966,000 $282,000 3.67 0 Total Expenditures $27,172,000 $34,756,000 $7,584,000 27.91% ENDING BALANCE $11,147,000 $6,540,000 ($4,607,000) -41.33% SOURCES This budget projects incoming sources of $30.2 million that will be available in 2006 to fund city operations and projects. This is about $6.2 million or 26% higher than the current year revenue estimate. General Fund Revenues are projected to be about $10.5 million, which is the 3.6% higher than the current year's revised estimate. Due to the levels of increased assessed valuation, this Budget recommends a tax rate decrease. Property Taxes The City's ad valorem property tax rate will decrease by 1 cent per $100 assessed valuation to 43 cents per $100 assessed valuation. The City's tax rate is divided into two components, the C,Sty of west University Place, 'I exas Comparison or Property Taxes: 2006 vs. 2005 2006 2005 Monthly Levy Levy Monthly Cos Monthly Rate/ Cost / Rate/ / Typical Increase/ $100 Typical $100 Family (Decrease) Family Operating Levy $0.2010 $87.44 $0.2000 $80.83 $6.60 Bonds $0.2290 $99.62 $0.2400 $97.00 $2.62 $0.4300 $187.05 $0.4400 $177.83 $9.22 Typical Home Value: $522,000 $485,000 iii September 16, 2005 Honorable Mayor Burt Ballanfant and City Council Members (continued) maintenance / operations rate and the debt service rate. A 6.4% growth in assessed values provides sufficient funds needed to cover expected increases to the operating cost at the tax rate of 20.1 cents per $100. The debt service tax rate decreased 1.1 cents from 24 cents per $100 valuation to 22.9 cents per $100 valuation due to the growth in assessed values. Debt Service requirements have stabilized and, as assessed values grow, the tax rate needed to support these payments is expected to decline. Fees and Charges - In accordance with the City's Financial Policy, all fees and charges will be reviewed and adjusted to assure these charges are equitable while covering the cost of the service. o Water and Sewer Rates. The City's revenue bond covenants require that net revenues (operating revenues plus interest) be at least equal to 110% of the principal and interest requirements for that year. In 2002 and 2003 the Water and Sewer Fund's net revenues fell short of that requirement. Council adopted rate increases in December of 2003 and December of 2004, as recommended by a Rate Analysis. Additional rate increases may be needed to provide for capital expenditures and cost increases. Water revenues and expenditures will be carefully monitored to insure that the Water and Sewer Fund's financial footing remains sound. o Solid Waste Service Fees. The collection of solid waste currently uses 4 side loading trucks and a staff of five drivers and a crew chief. The 2006 Operating Budget recommends that this be changed to four drivers and a crew chief using 3 rear loading trucks. Temporary labor will be used to collect the solid waste. Recycling revenue and available fund balances are being used to finance the P rear-loading truck, a new baler and a new office/restroom facility. Due to these increased efficiencies achieved through personnel and equipment, this Budget does not recommend a rate increase for the fourth consecutive year. EXPENDITURES The 2006 Budget proposes total expenditures of $34.8 million. It devotes $ 15.6 million or 45% to operating expenditures, $11.2 million or 32% to capital improvements, and about $8 million or 23% to repaying the City's bonded debt. 2006 BUDGET: $34.8 Million Overall, the 2006 Budget is $7.6 ' i million or 28% more than the prior year and primarily reflects the carry-over of capital projects in the Infrastructure Replacement and Sidewalk Construction Fund. iv September 16, 2005 Honorable Mayor Burt Ballanfant and City Council Members (continuer) Operating Budget. The proposed General Fund operating budget of $10.5 million is about $770,000 or 7.9% more than the current year's Revised Budget. This increase reflects savings from vacant staff positions over the last year. The 2006 Budget is approximately $520,000 or 5.2% higher than the 2005 Adopted Budget. 2006 General Fund Operating Budget $10,500,000 Public Fire Works 22% 17% Parks & Recreation OI L 13% ' Adminis trati on Police 6% 28% Finance 14% Public Safety (Police and Fire) continue to be on of the largest operating expenditures with a combined total of $5.2 million or 49.3% of all operating expenditures, excluding overhead costs for such things as liability and property insurance, computer systems, legal services administration, and vehicle purchases. Employee Staffing This budget reduces the current staffing levels from 120 Full Time Employees (FTE) to 119 FTE's. Overall our population has remained relatively unchanged, while the total number of full-time employees has decreased. City of West University Place, Texas Full-Time Equivalent (FTE) Position Summary: 2000 to 2006 Administration 4.00 4.00 4.00 4.00 4.00 4.50 4.00 Finance 10.00 10.00 9.00 9.00 9.00 9.00 8.00 Police 35.00 35.00 36.00 35.00 33.00 32.00 32.00 Fire 21.00 20.00 20.00 23.00 24.00 24.50 25.00 Parks & Recreation 6.00 6.00 6.00 6.00 8.00 8.00 8.00 Public Works 23.00 22.00 23.00 23.00 21.00 21.00 21.00 Water Fund 14.00 14.00 15.00 14.00 14.00 14.00 14.00 Solid Waste Fund 10.00 10.00 10.00 10.00 7.00 7.00 7.00 Total City FTEs 123.00 121.00 123.00 124.00 120.00 120.00 119.00 Population 14,211 14,211 14,211 14,211 14,211 14,211 14,211 v September 16, 2005 Honorable Mayor Burt Ballanfant and City Council Members (continued) We constantly strive to make our services more effective and efficient, whether that is using new technology or reclassifying existing employees. The chart to the right demonstrates over the last three years we have reduced the number of full-time employees while maintaining and improving our current level of services. We will continue to evaluate the allocation of personnel to determine the most efficient and effective use of the community's resources. Fire Department Due to the increase activity associated with the success of Direct Link, we are assigning the %2 time position currently split between the Fire Department and Administration to this Department full-time. This will not increase the overall number of employees. There are no proposed changes to the department and we expect the activity level and response time to remain relatively constant. Finance Department We will be reducing the Department by 1 FTE and job share an additional FTE between 2 part-time employees. This will allow greater flexibility and coverage for the Department. Other Departments There are few changes proposed in the other departments. We will continue to effectively and efficiently fulfill our responsibilities to the City. As technology advances, we will continue to evaluate our resources to provide West U with the most effective service possible. Wages and Benefits This year we are proposing on average a 3% merit increase and a 2.7% Consumer Price Index (CPI) increase in the base salary schedule for general and management employees, excluding police and fire. Section 2.022 of the City Code requires the City Manager to conduct an annual review of Public Safety salaries so that they remain 105% of the market. The annual review has determined that minor changes to the Police and Fire Salary Schedule will enable the City to meet this requirement. vi September 16, 2005 Honorable Mayor Burt Ballanfant and City Council Members (continued) In 2006, the City expects an increase of no more than 10% health insurance premiums. Health care premiums were expected to be higher, but due to the City's consideration of alternative health care programs, we expect the increase not to exceed 10%. One such alternative is an employee health savings account. This account will offer an ongoing benefit to the employee and will be transferable upon separation or retirement. It will help the City control health insurance costs, while encouraging employees to assume more responsibility in their medical plan. We anticipate offering this plan in 2006. CAPITAL IMPROVEMENTS This Budget proposes $11.4 million in capital improvements, of which 59% is dedicated to completing previously approved projects. There are currently 8 projects, of which, 4 are new and 4 carryover projects. Below is a summary of the new capital projects: Water Tower Renovation: The water tower located between Grammercy and Bellaire Boulevard requires major repair and maintenance. This Budget allocates $200,000 to completely refinish the interior and exterior of the existing tower. The tower is essential in maintaining the West U water system and assuring adequate water pressure for routine emergency and fire suppression needs. Building Repair & Maintenance: This Budget allocates $100,000 toward the deferred repair and maintenance that is needed for many of the City's public facilities. Police Station & Emergency Operations Center Preliminary Design: This Budget allocates $25,000 toward the preliminary design for the expansion of the existing police station and a new emergency operations center (EOC). Purchase New Fire Engine: This Budget allocates $450,000 to purchase a new pumper truck to replace the 1972 American LaFrance. Now at the end of its useful life as reserve unit for our multi-faceted department that requires all pumpers to serve for fire suppression and the emergency medical services. It lacks adequate storage space for the necessary tools and equipment for fire suppression, Basic Life Support (BLS) and Advanced Life Support (ALS) that is required by our department. The new pumper will allow the City to maintain the current level of service expected by the community, regardless if a reserve or backup pumper is in service. Priority Area 2 Drainage: This Budget allocates $4 million to undertake the construction of the College Street Drainage Project. This project will improve the overall storm drainage system for Priority Area 2 and surrounding areas. It is anticipated that this project will be under constriction by late 2006. vii September 16, 2005 Honorable Mayor Burt Ballanfant and City Council Members (continued) ECONOMIC CONDITION AND OUTLOOK The City of West University Place is located in Harris County, Texas. It is a community of homes conveniently located to the Medical Center, one of the world's largest medical complexes and to Rice University. Its citizens are mostly professionals. The City's original middle class image has been steadily changing as short commuting distance, low crime, nearby cultural and entertainment opportunities and small-town ambiance have made West University Place into one of the Houston area's most desirable locations to live. Because of this trend, the City's economic outlook is very stable. Property values have more than doubled from $1.3 billion in 1993 to $2.92 billion in 2005. SUMMARY This Budget is sound and builds upon the established Financial Policies of the City. This Budget is the policy statement and was created following these perspectives: The City is a service organization. The most important asset of a service organization is trained, motivated, and properly led employees. This Budget recognizes the need to recruit, train and keep a workforce that is capable of delivering services at the level the citizens expect. The 2006 Budget includes: A general 3% merit increase in salaries. 2.7% increase to the base salary structure for general and management employees. Healthcare costs are expected to be limited to 10%. The City's current services to citizens are to be given priority. Increases or decreases in service levels should be prominently and separately displayed. The Budget used baseline funding for all departments. Each department used last year's budget as a starting point for preparing this year's budget. There are no major changes to the baseline budget in 2006. 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 discussed above, a rate increase for Water and Sewer service may be needed in 2006 based on cost increases and capital needs. Other fees and charges will be adjusted as needed to cover the cost of services. The City will avoid budget and accounting procedures that balance the current budget at the expense of future budgets. This means that postponing necessary operating expenditures, using short-term debt to finance operating expenditures (personnel, supplies, operating charges) or accruing future years revenues are to be avoided. The Budget meets this standard. viii September 16, 2005 Honorable Mayor Burt Ballanfant and City Council Members (continued) 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 Irst year of the plant "un funded"projects that carry out the City's long-term goals, but it should identify projects that can be completed with known funding sources. The Infrastructure Replacement Program is in its final phase with completion of work in progress scheduled for 2006. The Budget assumes a bond sale in 2006 to provide funding for drainage improvements. Other capital improvements currently under consideration include expansion and improvement of the City's parks and recreation facilities, major repairs to City buildings and renovation of the West U Library. The City will maintain reserves adequate to ensure that resources are available annually for the replacement of vehicles and equipment. The City current equipment replacement reserves are adequate to replace vehicles and equipment on an annual basis. Currently, we are reviewing the replacement schedule for all City vehicles to ensure safe and efficient operations. We expect that the replacement life for most vehicles will be able to be extended, most notably in public safety. The City will maintain reserves that are adequate to protect against unforeseen events. Based upon the criteria used by bond rating agencies, the City's total reserves of approximately $7.2 million are adequate for a city the size of West U. I commend the City Staff, and especially the Finance Department, for their many hours of diligence and work in preparing this document. I further appreciate the determination and effort of the City Council in providing direction and parameters for this budgeting process. Your participation will help ensure the quality of life that the citizens of West University Place have come to expect and deserve. Sincerely Michael Ross City Manager ix x h X u W F :U rU^ 0.. V1 F x , 7 F i O O N 0 0 rv V 9 p° E z 0 O y N O q r Q v 0 O ~ll E'q Y Q Q 0 0 N v ~ ~ a ~ c c U U) O N C ~ F! V ~ x v m 2 a 0 L O b 3 d rt a T 4 0 N Vv V O O 7 q P u F a m a m 9 C a` c 3 C O V L V~ O « O ua? 4T ~ U V o ` co u c ~ o ~ v m ti ~ U y U ll ~ w N 0. m v N ~ m H ,u F C y O j ~ O v 0. V ; O N a: P ~ U x N co v c v o « ~ q O V 4' C O O ~ N O ~ V a. ~ F 'J m O « eo ~ q n O u S F h V v O O J a' o ~ n. v vx" ~ K c m' F' ~~o OV o p o.r ! OR N V_ p n p 6• yv O' Q O a _ Q N CITY OF WEST UNIVERSITY PLACE 2006 BUDGET AT A GLANCE General Debt Water Solid Fund Service Fund Utility Waste Total Revenues Property Taxes $ 5,891,350 $ 6,652,670 $ - $ - $ 12,544,020 User Fees 316,000 - 4,755,000 940,000 6,011,000 Other 4,320,620 42,000 20,000 208,500 4,591,120 Total Revenues $ 10,527,970 $ 6,694,670 $ 4,775,000 $ 1,148,500 $ 23,146,140 Operating Expenditures Personnel $ 7,981,810 $ $ 873,610 $ 528,350 $ 9,383,770 Operating 2,517,910 2,660,170 880,400 6,058,480 Debt Service - 6,694,670 1,271,000 - 7,965,670 Total Expenditures $ 10,499,720 $ 6,694,670 $ 4,804,780 $ 1,408,750 23,407,920 Capital Improvements Infrastructure Replacement $ 2,766,993 Sidewalk Replacement 3,009,770 General 775,000 Water and Sewer 25,000 $ 6,576,763 2006 Operating Revenues General, Debt Service and Utility Funds Other 20% Property Taxes User Fees 54% 26% 2006 Operating Expenditures General, Debt Service and Utility Funds Debt Service Personnel 34% Iiijilp 40% Operating 26% xi Budget 2006 Combined Summary of Revenues and Expenditures Sources Beginning Property Ending Balance Taxes User Fees Other Total Expenditures Balance General Fund $ 3,269,270 $ 5,891,350 $ 316,000 $ 4,320,620 $ 10,527,970 $10,499,720 $ 3,297,520 Debt Service Fund 1,043,834 6,652,670 - 42,000 6,694,670 6,694,670 1,043,834 Water and Sewer Fund 595,475 - 4,755,000 20,000 4,775,000 4,804,780 565,695 Water and Sewer Capital Reserve 38,009 - - 5,000 5,000 20,000 23,009 Solid Waste Fund 430,891 - 940,000 208,500 1,148,500 1,427,250 152,141 Capital Project Fund 76,568 - - 700,000 700,000 775,000 1,568 Infrastructure Replacement Fund 2,886,276 - - 91,000 91,000 2,766,993 210,283 Sidewalk Construction Fund 2,486,445 - - 523,332 523,332 3,009,770 7 Drainage improvement Fond 4,540 - - 5,025,000 5,025,000 4,000,000 1,029,540 Equipment Replacement Fund 49,196 - - 252,320 252,320 110,000 191,516 Parks Fund 13,544 - - 2,600 2,600 15,000 1,144 Court Technology Fund 4,919 - - 6,825 6,825 10,000 1,744 Court Security Fund 1,000 4,900 4,900 4,900 1,000 Metro Grant Fund 259,000 - - 259,000 259,000 518,000 - EmnloveeBenefdFund t177Rn1 - _ raa ncn iaa ncn ,nn nm, Components of Growth in Assessed Values Thousands ■ New Construction ■ Value Growth 50000 1996 1998 2000 2002 2004 2006 2008 2010 Years Assessed values grew at a blistering pace in 1999, 2000, and 2001. These three years saw the assessed values increase over 42%a New construction added an average $62 million for the five years ended in 2003. In 2005, properry values rose again as falling interest rates and an improving economy in the Houston area pushed those values up sharply. xii The City of West University Place, Texas City I Secretary City I Attorney Fire Department Fire Emergency Suppression Med. Svcs. Fire FGncetion Basic Life Support Fire Prevention Advanced Life Support Fie Suppression CPMans, Aid Tranrn, Emergency Management D'oocl Al. Service Public Works Department Citizens of West University Place Mayor & City Council City Manager Finance Department Accounting Bodge Payroll Accounts Payable Utility & Tax Billing Development' I General ' I Operations Services Services Building Wpecuon Solid Waste Water Service Plan Review Recycling Sewer Service Belding Pemuta Trilfic SignaaLs Streets Maintarance Code Enforcenent Street signs Stoat Water Drainage Flat Maintenance, Geographic Information Services Planning & Forestry Forestry Planning Zorwg City Judges & Prosecutors Appointed Boards & Commissions Police Department Municipal Patrol Support Court Services Services Court AMmustmtion Police Parrol Follow boasugabon Collect Fees & Fines Tenant. Pub& Safely Dispatch Crime S. Investigatimn Public Relations Traffic Enforcement Co. Prevention Citizen Assistance Parks & Recreation Department Park Senior Operations Services I. &cspe Maintenance Senior Services Facility Mamcenancc Transportation Services Reaeanonsl Programing Good Neighbor Prmgran Special Events Renevional Programming Rations Servict. X111 This page left intentionally blank xiv GENERAL FUND FUND DESCRIPTION: The General Fund accounts for revenues, expenditures, and transfers associated with municipal services not directly supported or accounted for in other funds. FUND FINANCIAL ACTIVITY: The General Fund finances nearly all of the City's services. Issues such as the ad valorem tax rate, fees, objectives, levels of service, the number of employees, salaries and benefits are all determined during the preparation of the General Fund's budget. The General Fund is the source of funds for all six of the City's departments: Police, Fire, Public Works, Parks and Recreation, Finance, and Administration. Revenue Projections for 2005 The 2005 Budget forecast a revenue total of $10.0 million to finance the General Fund's services. Based on collections and data available on June 30, 2005, revenues are expected to exceed that target. Property tax collections; franchise taxes; licenses and permits; and fees for service are all expected to exceed the amount originally GENERAL FUND SUFFICIENCY OF FUND BALANCE projected. Interest and Fines are expected to be below estimates. Altogether, revenues are expected to exceed 2005 targets by less than 1%, or $69,240. Expenditure Estimated for 2005 The 2005 Budget appropriated $9.98 million. Based on expenditures through June 30, 2005, it appears that actual expenditures will fall below the appropriated amount at $9.73 million Financial Position in 2005 - The City of West University Place's General Fund should close 2005 in sound fiscal condition. The estimated balance available for appropriation will be approximately $3.14 million. This amount represents 33% of proposed 2006 expenditures. Put another way, the General Fund's Operations could be sustained for almost four months with no additional revenues. While there is no formal standard of measure established to determine the amount of funds a city should retain in reserve, some analysts suggest that it be no less than 25% of a fund's annual revenues. The primary purpose of fund balance is to provide a buffer against unforeseen financial events. Revenues 25% of Revenue Actual Fund Balance 2000 $ 7,600,830 $ 1,900,208 $ 3,993,530 2001 7,632,530 1,908,133 2,993,248 2002 9,216,353 2,304,088 3,003,035 2003 9,056,383 2,264,096 2,845,162 2004 9,610,323 2,402,581 2,890,280 2005 10,109,120 2,527,280 3,269,270 2006 10,527,970 2,631,993 3,314,720 Actual fund balance is projected for years ended December 31, 2005 and 2006 and does not include 5'1 45, 000 encumbered under the terms of the City Manager's contract. 2006 BUDGET Projected 2006 Revenues. The City's General Fund Revenues for fiscal 2006 are forecasted to increase 3.56% over 2005 budgeted revenues. Total revenues are expected to be approximately $10.5 million. Revenues from property taxes will grow by $359,990, a 6.5% increase. The (ad valorem) tax rate dedicated to operations is proposed to increase by .01 cents to 20.1 cents per $100 of assessed value. Taxable value in West University Place increased from $2.38 billion to $2.92 billion, a growth rate of 6.4%. New construction accounted for $51 million of this increase, and the marketability of West U property added the balance. Based on expected increases in utility bills, revenues generated by the City's one-cent sales tax is budgeted at $710,300, 7.7% higher than the $663,000 budgeted in 2005. Collections of sales tax improved dramatically in 2004 and have remained strong since then. Franchise taxes are expected to provide $976,200, or 9.38% of the City's General Fund revenues. This revenue source is expected to increase slightly as utility prices increase. Interest rates have begun to move up from historic lows so the budget projects interest earnings to move from an estimated $72,780 to $100,000. GENERAL FUND AUTHORIZED POSITIONS Revenue sources budgeted under the Fees for Services caption includes ambulance service billing, alarm monitoring billing and other service related fees. In previous years Street Light Fees were projected under this caption, but the Water and Sewer Rate restructuring that was enacted in January 2004 transferred this revenue into the Water and Sewer Fund. As in previous years, the 2006 Budget anticipates a payment from the Water and Sewer Utility Enterprise Fund ($645,000) and the Solid Waste Collection Fund ($225,000). These payments are reimbursements from the Enterprise Funds for administrative costs. Meter reading, billing, accounting, legal, data processing and insurance are all budgeted in the General Fund in order to centralize these costs. Expenditures in 2006. The 2006 Budget appropriates $10.5 million in the General Fund. The General Fund's 2005 Budget was $9.98 million, so this budget represents a 5.2% increase over the prior year's budget. Personnel costs - Personnel costs, including benefits, amount to $7.98 million, or 76% of the budget, a 4.4% increase over the 2005 budget. Health care costs are projected to total $689,410, a 10% increase over the $626,400 provided in the 2005 Budget. Similar to prior years, the 2006 Budget includes a 3% increase to salaries to start on the employee's employment anniversary date. Department 2005 2006 Change Administration 4.5 4.0 (0.5) Finance 9.0 8.0 (1.0) Police 32.0 32.0 - Fire 24.5 25.0 0.5 Public Works 21.0 21.0 - Parks and Recreation 8.0 8.0 99.0 98.0 (1.0) One position was deleted in the Finance Department and an Administrative Assistant previously shared between Administration and Fi re was consolidated into the Fire Department 2 GENERALFUND STATEMENT OF REVENUES AND EXPENDITURES 2003 2004 2005 2006 Actual Actual Estimated Budge REVENUES: Property taxes $ 4,762,649 $ 5,156,102 $ 5,531,360 $ 5,891,350 Franchise taxes 873,649 872,221 975,660 976,200 Sales taxes 777,290 699,593 681,090 710,300 Licenses and Perm its 432,144 554,954 503,600 484,700 Fees for service 445,511 296,424 335,000 316,000 Other charges and fees 185,810 262,743 216,290 225,720 Recreation fees 455,631 429,437 528,200 561,190 Fines and court costs 243,931 193,322 203,340 201,800 Investment earnings 75,605 70,166 72,780 100,000 Other revenues 173,163 238,361 191,800 190,710 Interfund transactions 631,000 837,000 870,000 870,000 TOTAI. REVENUES 9,056,383 9,610,323 10,109,120 10,527,970 EXPENDITURES Administration 587,280 629,896 626,430 644,630 Finance 1,365,028 1,581,287 1,411,820 1,472,330 Police 2,732,486 2,605,153 2,645,080 2,846,070 Fire 1,969,198 2,010,868 2,182,930 2,329,390 Public Works 1,429,878 1,417,251 1,528,380 1,812,550 Parks and Recreation 1,130,386 1,320,750 1,335,490 1,394,750 TOTAL EXPENDITURES 9,214,256 9,565,205 9,730,130 10,499,720 NET REVENUE (EXPENDITURE) (157,873) 45,118 378,990 28,250 BEGINNING BALANCE 3,148,035 2,990,162 3,035,280 3,414,270 ENDING BALANCE 2,990,162 3,035,280 3,414,270 3,442,520 RESERVED FOR ENCUMBRANCES 145,000 145,000 145,000 145,000 UNRESERVED FUND BALANCE $ 2,845,162 $ 2,890,280 $ 3,269,270 $ 3,297,520 3 GENERALFUND SCHEDULE OF EXPENDITURES BY TYPE 2004 2004 2005 2005 2006 2006 Actual Percent Estimate Percent Budget Percent Personnel Compensation $ 5,429,470 56.76% $ 5,435,400 55.86% $ 5,629,380 53.61% Benefits 1,947,426 20.36% 2,008,050 20.64% 2,198,310 20.94% Human resources 36,437 0.38% 17,900 0.18% 16,500 0.16% Training 72,856 0.76% 101,300 1.04% 101,200 0.96% Dues and publications 22,437 0.23% 30,060 0.31% 36,420 035% Total Personnel 7,508,626 78.50% 7,592,710 78.03% 7,981,810 76.02% Operating Charges Communication 106,668 1.12% 122,050 1.25% 137,450 1.31% Community Relations 25,018 0.26% 32,500 0.33% 44,400 0.42% Services 580,914 6.07% 711,100 7.31% 870,500 8.29% Insurance 135,951 1.42% 154,120 1.58% 151,900 1.45% Maintenance and repairs 307,670 3.22% 275,200 2.83% 320,500 3.05% Equipment replacement - 0.00% 117,170 1.20% 132,000 1.26% Supplies 164,187 1.72% 109,860 1.13% 133,890 1.28% Utilities 357,849 3.74% 301,800 3.10% 317,000 3.02% Other 378,322 3.96% 313,620 3.22% 410,270 3.91% Total ODeratina Charges 2,056,579 21.50% 2,137,420 21.97% 2,517,910 23.98% Capital outlay - 0.00% 0.00% 0.00% Total General Fund $ 9,565,205 100.00% $ 9,730,130 100.00% $ 10,499,720 100.00% GENERALFUND SCHEDULE OF EXPENDITURES BY PURPOSE 2004 2004 2005 2005 2006 2006 Actual Percent Estimated Percent Budget Percent Administration City Management 650,020 6.80% 626,430 6.44% 6441630 6.17% Finance 1,561,163 16.32% 1,411,820 14.52% 1,472,330 14.08% Total Administration 2,211,183 23.12% 2,038,250 20.96% 2,116,960 20.25% Public Safety Police 2,605,153 27.24% 2,645,080 27.20% 2,846,070 27.23% Fire 2,010,868 21.02% 2,182,930 22.45% 2,329,390 22.28% Total Public Safety 4,616,021 48.26% 4,828,010 49.65% 5,175,460 49.51% Recreation and Leisure 1,095,134 11.45% 1,335,490 13.73% 1,394,750 13.34% Total General Fund $ 9,565,205 100.00% S 9,730,130 100.06% $ 10,499,720 100.44% 4 ADMINISTRATION Mayor and City Council City Secretary IL ( City Manager IL ( City Attorney Department Mission To implement and administer effectively and efficiently the policies as established by the City Council. 5 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 2005: * Progress toward City Council Goals. * Conducted City Election. Goals for 2006: * Continue progress toward meeting City Councils goals. Account 2003 2004 2004 2005 2006 Description Actual Actual Budget Estimated Budget Administration Personnel $ 428,325 $ 446,840 $ 444,190 $ 462,490 $ 464,880 Operating charges 66,854 54,874 64,510 61,000 72,600 Capital - 12,683 3,140 - Total 495,179 514,397 511,840 523,490 537,480 Council Personnel 1,315 4,674 4,550 4,540 4,550 Operating charges 90,786 110,825 99,050 98,400 102,600 Capital - - - - - Total 92,101 115,499 103,600 102,940 107,150 Total Department $ 587,280 $ 629,896 $ 615,440 $ 626,430 $ 644,630 ADMINISTRATIONDEPARTIVIE rSTAFFINGSCHEDULE 2005 2006 SALARYRANGE** POSITION GRADE BUDGET BUDGET iNdNUVK M MA)MNffJM AdnilnUtWon City Manager NC 1 1 124,396 City Secretary NC 1 1 71,400 Htnrm ResotnresURisk Manag FR 1 1 1 65,582 87,880 Assist= to City Manager 41 1 1 47,299 63,544 Trial adnirastradon 4 4 NC- 71rse postions are appointed salcay is set by the City Cawx-il &"yranges are adjusted ovtually Dxember 31 based on CP1 6 Administration Actual Acutal Budget Revised Budget Account Description 2003 2004 2005 2005 2006 Salaries and wages $ 319,922 $ 324,224 $ 322,740 $ 334,200 $ 322,630 Overtime 511 190 800 260 1,210 Longevity 2,351 1,215 1,470 1,170 1,440 Auto allowance 10,051 10,056 10,560 9,640 11,160 Retirement contribution 39,358 48,337 49,160 49,720 53,700 Social security cont. 21,579 22,874 24,160 24,940 22,700 Health care benefits 18,695 22,597 20,150 27,030 33,470 Workers' compensation 894 649 870 1,050 990 Other benefits - - 3,480 3,480 6,780 Employee relations 14,963 16,698 10,800 11,000 10,800 Personnel 428,325 446,840 444,190 462,490 464,880 Communications costs 22,463 16,627 19,160 20,000 22,300 Community relations 3,217 2,848 5,000 3,000 5,000 Consultants 1,321 - - - - Professional dues 5,007 8,326 5,250 7,500 8,300 Publications 4,967 1,682 5,000 5,000 6,000 Equipment maintenance 812 238 1,000 1,000 1,000 Equipment lease/rent 10,884 8,302 11,000 8,500 9,000 Office supplies 8,616 4,728 8,100 6,000 8,000 Travel and training 9,567 12,123 10,000 10,000 13,000 Operating charges 66,854 54,874 64,510 61,000 72,600 Data processing hardware 12,683 3,140 Capital - 12,683 3,140 - - Division Total $ 495,179 $ 514,397 $ 511,840 $ 523,490 $ 537,480 Council Actual Actual Budget Revised Budget Account Description L 2003 2004 2005 2005 2006 Salaries and wages $ 1,039 $ 4,345 $ 4,200 $ 4,200 $ 4,200 Social security cont. 266 322 320 320 320 Workers' compensation 10 7 30 20 30 Personnel 1,315 4,674 4,550 4,540 4,550 Community relations 4,181 761 1,500 500 1,500 Legal 77,175 108,983 85,000 85,000 95,000 Professional dues 600 - 600 600 600 Election expense 6,096 - 6,450 6,800 - Travel and training 2,734 1,081 5,500 5,500 5,500 Operating Charges 90,786 110,825 99,050 98,400 102,600 Division Total $ 92,101 $ 115,499 $ 103,600 $ 102,940 $ 107,150 7 This page left intentionally blank s FINANCE Finance Accounting • Budgeting • Payroll • Accounts Payable • Utility & Tax Billing DEPARTMENT MISSION Municipal Court • Court Administration • Collect Fees & Fines 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. 9 ACTIVITY SUMMARY The Finance Department provides a wide Major Budget Items: range of financial and administrative services to citizens and other City * Contract Services (5265, 000) HCAD Departments including: utility and tax fees 592,000; auditfees $24,000; billing, purchasing, budgeting, risk computer software support $65, 000 management, cash management, personnel, meter reading $42, 000, lockbox services payroll, accounts payable, and financial $12,000. utility bill printing and mailing reporting. The Finance Department directs 524, 000; other $6, 000. the administration of the City's Municipal Accomplishments in 2005: Court. Finally, expenditures and transfers * Completed Comprehensive Annual that cannot be allocated to other departments Financial Report in April. in a satisfactory way are included in this budget. * Issued two refunding bond issues, Budget Changes: saving taxpayers approximately $1.2 million. * Cashier duties outsourced; increased Contract Services $15, 000. * Reduced staffing in Municipal Court. * Eliminated Deputy Court Clerk Goals for 2006: position; savings estimated $46, 000. * Implement cash receipting lockbox. * Employee tuition benefit budgeted in * Secure financing for fire engine. Employee Benefit Fund; transfer S30,000. Account 2003 2004 2005 2005 2006 Description Actual Actual Budget Estimated Budget Finance Personnel $ 426,523 $ 447,092 $ 450,610 $ 473,600 $ 474,150 Operating charges 328,764 344,148 335,100 337,960 348,450 Capital 3,455 - 3,000 - - Total 758,742 791,240 788,710 811,560 822,600 Municipal Court Personnel 160,219 168,408 171,310 128,390 139,280 Operating charges 7,664 5,467 9,200 7,450 8,650 Capital - - - - - Total 167,883 173,875 180,510 135,840 147,930 City-Wide Charges Operating charges 438,403 616,172 458,400 464,420 501,800 Total 438,403 616,172 458,400 464,420 501,800 Total Department $1,365,028 $1,581,287 $1,427,620 $1,411,820 $1,472,330 10 FtNANCF. DFPARTMENT STAFFING SCHEDULE 2005 2006 SALARY RANGE** POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM Accounting Finance Director ERI 1 1 65,582 87,880 Assistant Finance Director 42 1 1 50,835 68,307 Deputy Tax/Assessor Collector 39 1 1 42,931 57,699 Accounting Specialist 37 3 3 31,720 42,640 Sr. Court Clerk/Cashier* 35 1 1 29,244 39,291 Municipal Court Municipal Court Clerk 39 1 1 42,931 57,699 Deputy Court Clerk 34 1 26,032 34,986 Total Finance 9 8 * Position restructured to two part-time positions. Salary ranges are adjusted annually December 31 based on C.P.L X21 ~;H~ Budget Detailby: 0 Item Court Actual Actual Budget Revised Budget Account Description 2003 2004 2005 2005 2006 Salaries and wages $ 117,722 $ 121,"9 124,b3t) yJ,b2u Overtime 6,221 5,604 4,480 4,860 Longevity 824 943 1,080 920 Retirement contribution 9,629 11,482 12,280 8,560 Social security cont. 8,836 9,277 9,990 7,120 Health care benefits 16,692 19,014 18,160 10,360 Workers' compensation 295 229 200 300 Other benefits - - 470 650 Total - Personnel 160,219 168,408 171,310 128,390 Communication costs 2,529 861 2,700 2,500 Other contracts svcs 498 624 500 500 Professional dues 395 419 500 500 Publications 409 48 750 250 Equipment maintenance 95 285 750 300 Office supplies 1,679 942 1,800 1,200 Travel and training 2,059 2,288 2,200 2,200 Total - Operating Chrgs 7,664 5,467 9,200 7,450 a 1u~,~3u 2,230 920 7,880 8,270 9,840 340 4,270 139,280 2,700 500 500 750 100 1.800 2,300 8,650 Total $ 167,883 $ 173,875 $ 180,510 $ 135,840 $ 147,930 11 Finance Account Description Actual 2003 Actual 2004 Budget 2005 Revised 2005 Budget 2006 Salaries and wages $ 310,388 $ 315,425 $ 315,790 $ 329,150 $ 333,570 Overtime 8,097 6,242 71040 7,510 4,350 Longevity 2,577 2,937 3,300 3,180 3,670 Auto allowance 3,624 3,615 3,600 3,780 4,800 Part-time/temporary 808 - - - Retirement contribution 37,319 47,973 51,110 52,660 50,050 Social security cont. 23,959 24,320 25,110 25,000 26,500 Health care benefits 37,734 44,807 41,520 47,440 41,400 Workers' compensation 967 684 280 1,040 940 Other benefits - - 1,860 2,640 7,770 Employee relations 1,050 1,089 1,000 1,200 1,100 Total - Personnel 426,523 447,092 450,610 473,600 474,150 Communications costs 38,294 36,989 43,200 43,200 44,000 Other contracted svcs' 241,008 267,129 240,000 250,000 265,000 Professional dues 2,031 2,541 2,760 2,760 2,500 Publications 775 495 1,000 500 750 Equipment maintenance 3,924 1,452 6,540 1,500 1,500 Equipment lease/rental 8,481 7,444 7,500 7,000 7,500 Facilities 11,432 7,569 6,000 6,000 7,200 Office supplies 8,955 5,747 9,900 8,000 8,000 Operating supplies 6,658 8,455 7,200 8,000 5,000 Travel and training 7,206 6,327 11,000 11,000 7,000 Total - Operating Chrgs 328,764 344,148 335,100 337,960 348,450 Data proc. hardware 3,455 3,000 Total - Capital 3,455 - 3,000 - - Total $ 758,742 $ 791,240 $ 788,710 $ 811,560 $ 822,600 Harris County Appraisal District $ 92,000 Audit Fees 24,000 H.T.E. support fees 65,000 Water meter reading 42,000 Utility bill printing and mailing 24,000 Cash receipts processing 12,000 Computer hardware maintenance 6,000 12 Rndonf'~'lht-a~int~neIteBk Citywide Charges Actual Actual Budget Revised Budget Account Description 2003 2004 2005 2005 2006 Human resources Recruiting and hiring Employee Safety Employee assistance Employee tuition Unemployment Compensation due to separating employees Insurance General liability ins Auto liability Auto physical damage Errors and omissions Real and personal prop. Crime & fidelity bond Property Utilities Electricity Telephone Computer network maint. City Mgr's contingency Total $ 22,118 $ 10,614 $ 10,000 $ 10,000 S 10,000 - 1,398 2,900 2,900 2,900 2,378 3,306 3,600 3,600 - 6,286 14,717 30,000 15,000 11,941 3,897 - - 25,543 162,185 - - 33,762 25,816 18,500 23,100 23,500 24,781 29,620 38,000 36,800 38,000 11,487 16,491 18,600 16,200 18,600 13,846 14,455 19,300 24,520 19,300 13,960 18,703 36,000 36,000 36,000 965 1,258 1,500 1,500 1,500 26,766 18,392 - - 94,725 152,211 105,000 134,800 177,000 64,831 70,637 65,000 50,000 65,000 43,929 52,726 70,000 70,000 70,000 41,085 19,746 40,000 40,000 40,000 $ 438,403 $ 616,172 $ 458,400 $ 464,420 $ 501,800 13 This page left intentionally blank 14 POLICE • Jailing • Preventative Patrols • Crime Scene Investigation • Traffic Enforcement DEPARTMENT MISSION Monitoring Follow-Up Investigation Public Safety Dispatch Public Relations Programs To preserve the peace and to protect life and property by enforcing State, Federal and local laws. 15 P O L I C E ACTIVITY SUMMARY The Police Department is responsible for preserving the peace and law enforcement in the City. Budget Changes * None. Accomplishments in 2005: * Digital records installed in dispatch to monitor security cameras. * Computer connections with Houston Police Department and Harris County were installed. Goals for 2006: Access to JIMS (Harris County District Attorney's Office) and the Texas Crime Information system will be made available on all PD computers. * Two sergeants will complete the Law Enforcement Management Institute of Texas program. Two additional sergeants will start LEMIT training. Account 2003 2004 2005 2005 2006 Description Actual Actual Budget Estimated Request Police Personnel $1,956,467 $1,846,883 $1,930,520 $1,895,830 $2,020,550 Operating charges 235,843 205,428 276,870 265,410 304,070 Capital 25,699 2,048 - - - Total 2,218,009 2,054,359 2,207,390 2,161,240 2,324,620 Communications Personnel 442,905 480,040 453,090 473,040 509,150 Operating charges 71,572 70,754 17,000 10,800 12,300 Capital - - - - - Total 514,477 550,794 470,090 483,840 521,450 Total Department $2,732,486 $2,605,153 $2,677,480 $2,645,080 $2,846,070 STAFFLNG SCHEDULE 2005 2006 SALARY RANGE** POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM Police Department Police Chief ER2 1 1 84,594 105,082 Captain P6 1 1 63,965 82,645 Police Lieutenant P5 2 2 58,626 78,789 Police Sergeant P4 4 4 50,979 68,512 Police Officer P2 15 15 41,382 54,809 Communications Administrative Assistant 38 1 1 36,691 49,317 Police Dispatcher P1 8 8 31,661 42,549 Total Police 32 32 Salary ranges are adjusted annually December 31 based on C.P.I. 16 Police Account Description Actual 2003 Actual 2004 Budget 2005 Revised 2005 Budget 2006 Salaries and wages $ 1,348,892 $ 1,202,972 $ 1,276,950 $ 1,233,200 $ 1,308,890 Overtime 122,457 132.344 99,430 118,140 116,750 Longevity 11,606 11,197 12,970 12,420 13,550 Auto allowance 3,594 4,395 5,400 3,800 6,600 Retirement contribution 175,743 199,474 218,330 212,040 230,990 Social security cont. 103,719 99,875 107,270 100,410 110,510 Health care benefits 143,075 163,573 148,510 151,560 161,440 Workers' compensation 45,431 32,087 48,380 47,580 49,840 Other benefits - - 11,280 14,680 19,980 Employee relations 1,950 966 2,000 2,000 2,000 Total - Personnel 1,956,467 1,846,883 1,930,520 1,895,830 2,020,550 Communications costs 8,830 6,859 12,060 9,500 11,150 Community relations 1,376 2,325 3,000 1,500 3,000 Consultants - 1,750 2,000 2,000 2,000 Professional dues 1,421 1,400 1,850 1,850 1,720 Publications 752 864 1,800 1,000 1,600 Law enforcement liab. 11,078 11,216 15,000 16,000 15,000 Equip. replacement 65,500 - 70,560 70,560 82,000 Equipment maint. 46,722 53,041 57,750 55,200 58,700 Vehicle maintenance 12,507 12,513 - - - Apprehension & jailing 1,395 1,298 4,030 2,000 4,500 Equipment lease/rental 12,043 11,504 12,000 10,000 12,000 Facilities rent 26,460 25,813 27,000 27,000 26,500 Office supplies 3,273 5,745 5,400 5,400 5,400 Operating supplies 10,989 27,138 21,020 20,000 19,500 Fuel 19,452 25,192 25,000 25,000 42,600 Travel and training 14,045 18,770 18,400 18,400 18,400 Total - Operating Chrgs 235,843 205,428 276,870 265,410 304,070 Other Capital Outlay 25,699 2,048 Total - Capital 25,699 2,048 - - - Total $ 2,218,009 $ 2,054,359 $ 2,207,390 $ 2,161,240 $ 2,324,620 Equipment Replacement - based on the estimated replacement cost and life of patrol vehicles Equipment Maintenance - software support for Visions dispatch software. 17 Budget Detail by Line ltem Communications Actual Actual Budget Revised Budget Account Description 2003 2004 2005 2005 2006 Salaries and wages $ 304,673 $ 322,750 $ 294,610 $ 309,030 $ 332,700 Overtime 27,294 30,406 23,860 30,610 28,920 Longevity 1,886 2,245 4,260 2,570 3,120 Retirement contribution 41,537 52,024 55,460 52,210 56,780 Social security cont. 24,873 26,281 27,250 24,500 27,900 Health care benefits 41,847 45,672 39,720 45,410 52,560 Workers' compensation 798 662 970 1,070 1,040 Other benefits - - 6,960 7,640 6,130 Total- Personnel 442,908 480,040 453,090 473,040 509,150 Communications costs 7,271 6,659 12,000 8,300 6,800 Other contract services 60,807 62,925 - - - Equipment maintenance 1,189 894 2,000 1,000 2,000 Office supplies 406 - - - - Travel and training 1,895 276 3,000 1,500 3,500 Total - Operating Chrgs 71,568 70,754 17,000 10,800 12,300 Total $ 514,476 $ 550,794 $ 470,090 $ 483,840 $ 521,450 18 FIRE • Fire Education • Fire Prevention • Fire Supression • EMS • Emergency Management • DirectLlnkAlarm Program DEPARTMENT MISSION Dedicated to the preservation of lives andproperty. 19 F I R E ACTIVITY SUMMARY The Fire Department is responsible for protecting lives and property from fire and natural disasters. The City's Fire Department provides fire suppression, emergency medical services with advanced life support capability practiced by trained paramedics, fire inspections, and emergency management services. The Department also has assumed responsibility for the operations of the central alarm monitoring system, Direct Link. Budget Changes: * In 2005 the administrative assistant's position was shared with administration. Accomplishments in 2005. * Increased the number of subscribers to the City's Direct Link program. Goals for 2006 * Purchase new fire engine. * Emphasize training firefighter safety. * Continue to increase the number of subscribers to the City's Direct Link program. Account 2003 2004 2005 2005 2006 Description Actual Actual Budget Estimated Budget rtre Personnel $1,827,196 $1,888,365 $2,001,900 $1,954,280 $2,084,140 Operating charges 119,877 118,463 183,350 174,850 193,950 Capital 22,125 4,040 55,000 53,800 51,300 Total Department $1,969,198 $2,010,868 $2,240,250 $2,182,930 $2,329,390 STAFFING SCHEDULE 2005 2006 SALARY RANGE** POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM rue uepartment Chief ER2 1 1 84,594 105,082 Fire Marshal F5 1 1 61,904 77,470 Fire Captain F4 3 3 57,645 77,470 Fire Lieutenant F3 3 3 48,038 64,559 Firefighter Fl 15 15 38,672 52,592 Administrative Assistant 38 0.5 1 36,691 49,317 Communications Officer/IT Ma 43 1 1 54,642 72,237 Total-Fire Department 24.5 25 Salary ranges are adjusted annually December 31 based on C.P.1 20 Fire Actual Actual Budget Revised Budget Account Description 2003 2004 2005 2005 2006 Salaries and wages $ 1,251,392 $ 1,303,648 $ 1,339,680 $ 1,329,360 $ 1,389,610 Overtime 98,602 52,601 76,730 63,910 58,140 Longevity 21,097 18,512 17,110 19,860 20,120 Auto allowance - 3,835 4,200 4,200 5,400 Part-time/temporary 100 - - - 10,110 Retirement contribution 175,194 203,706 222,460 215,860 236,500 Social security cont. 102,719 101,911 109,300 101,470 114,180 Health care benefits 150,869 182,435 180,590 162,070 177,560 Workers' compensation 25,211 20,257 30,930 32,900 32,830 Other benefits - - 19,400 23,150 38,190 Employee relations 2,012 1,460 1,500 1,500 1,500 Total - Personnel 1,827,196 1,888,365 2,001,900 1,954,280 2,084,140 Communications costs 7,756 6,766 6,550 6,550 6,550 Community relations 5,489 2,269 6,000 5,000 6,000 Other contracted svcs 10,300 18,113 67,100 67,100 70,000 Professional dues 936 1,499 2,000 2,000 2,500 Publications - 468 500 500 500 Equipment Replacement 14,080 - 14,000 14,000 14,000 Equipment maintenance 8,776 9,207 10,000 10,000 13,500 Vehicle maintenance 14,922 9,051 17,000 11,000 17,000 Office supplies 1,457 2,241 4,500 3,000 3,000 Operating supplies 30,622 49,204 29,700 29,700 30,000 Fuel 3,653 4,745 5,000 5,000 9,900 Travel and training 21,886 14,900 21,000 21,000 21,000 Total - Operating Charges 119,877 118,463 183,350 174,850 193,950 Data processing hardware 3,591 4,040 5,000 3,800 3.900 Other equipment' 18,534 50,000 50,000 47,400 Total - Capital 22,125 4,040 55,000 53,800 51,300 Total $ 1,969,198 $ 2,010,868 $ 2,240,250 $ 2,182,930 $----2,329,-390 Garage door opener 2,000 Fire Hose 4,000 Ice Machine 4,000 New Badges 3,400 Lockers for Fire Gear 8,000 Cabinets for storage 5,000 Radios 21,000 47,400 21 This page left intentionally blank 22 PUBLIC WORKS Public Works General ' Operations' Planning Services • Building Solid Waste water rorestry Inspection Fleet Sewer Planning • Code Maintenance Streets GIS Enforcement Recycling Drainage Zoning • Traffic Control DEPARTMENT MISSION The Department's mission is to provide the following services: (1) maintain the City's streets at a level consistent with a modern urban area; (2) maintain the City's drainage system to insure that storm water is removed at the peak levels for which the system was designed; (3) insure the City's fleet of motor vehicles is maintained at highest standards of safety and efficiency; and (4) enforce the City's building, plumbing, and electrical codes to insure the construction and maintenance of safe residential and commercial structures. 23 P U B L I C AV O R K S ACTIVITY SUMMARY The Public Works Department is responsible for the City's civil engineering, utility, and internal maintenance services. This diverse department encompasses planning, street and drainage maintenance, enforcing building codes, solid waste collection and city vehicle maintenance. Budget Changes: * None. Accomplishments in 2005: * Developed base maps and infrastructure layers for the City's geographic information system (GIS). * Installed gateway signage at Weslayan and Bissonnet and at Huffington Park. * Refined house number ordinance. * Installed decorative streetlights in the City Center. Goals for 2006: * Adopt 2003 International Building Codes. * Review permitting and plan review procedures. * Complete construction in Priority Areas 10 and 1113. + Complete final plans for implementation of Priority Area 2 drainage remediation and begin construction Account 2002 2003 2004 2005 2006 Description Actual Actual Actual Revised Request Administration Personnel $ 170,077 $ 223,720 $ 239,472 $ 245,870 $ 267,080 Operating charges 48,732 47,198 57,007 56,000 75,120 Capital 3,000 3,000 - - - Total 221,809 273,918 296,479 301,870 342,200 Development Services Personnel 490,206 480,660 361,923 333,530 439,950 Operating charges 78,984 82,093 33,796 33,780 41,780 Capital 2,955 3,196 - 4,500 15,000 Total 572,145 565,949 395,719 371,810 496,730 General Services-General Fund Personnel - 269,973 324,594 328,580 341,000 Operating charges - 75,554 52,092 127,550 169,650 Capital - 1,489 - - - Total - 347,016 376,686 456,130 510,650 Operations-General Fund Personnel 378,300 187,692 164,681 157,860 156,860 Operating charges 108,288 55,303 23,895 60,630 81,810 Capital 851 - - - - Total 487,439 242,995 188,576 218,490 238,670 Planning Personnel - - 138,059 144,080 147,890 Operating charges - - 21,732 34,500 74,910 Capital - - - 1,500 1,500 Total - - 159,791 180,080 224,300 Total Department $1,281,393 $1,429,878 $1,417,251 $1,528,380 $1,812,550 24 o a:u• a• a..~s .2005 2006 SALARY RANGE" POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM Public Works Public Works Administration Asst. City Manager ER3 1 1 86,549 116,002 Office Manager 39 1 1 42,931 57,699 Secretary 34 1 1 26,749 35,922 Development Services Chief Building Official 43 1 1 54,642 73,237 Plans Examiner 39 1 1 42,931 57,699 Senior Inspector 39 1 41,803 56,179 Building Inspector 38 1 2 36,691 43,317 Code EnforcemenVACO 38 1 1 36,691 49,317 Permit Technician 34 2 2 30,492 41,516 Planning City Planner/Forester 43 1 1 54,642 73,237 Administrative Assistant 38 1 1 36,691 49,317 General Services General Service Superintendent 43 1 1 54,642 73,237 Crew Leader 37 1 1 31,720 42,640 Traffic Technician 37 1 1 31,720 41640 Mechanic 36 1 1 30,493 41,516 Maintenance Worker I 32 1 1 23,005 30,909 Equipment Operator 32 1 1 29,244 39,291 Operations Equipment Operator 35 1 1 29,244 39,291 Maintenance Worker I 32 2 2 23,005 30,909 Total-Public Works 21 21 a* Salary ranges are adjusted annually December 31 based on C.P.Z 25 Budget Detail by Line Item Administration Account Description Actual 2003 Actual 2004 Budget 2005 Revised 2005 Requested 2006 Salaries and wages $ 155,000 $ 162,172 $ 163,740 $ 165,900 $ 172,260 Overtime 2,600 2,019 3,450 2,010 3,400 Longevity 600 787 1,080 980 1,260 Auto allowance 3,600 3,875 4,200 3,620 5,400 Part-time/temporary 1,610 1,389 1,400 - 1,400 Retirement contribution 19,900 24,940 26,890 27.530 28,610 Social security cont. 11,600 12,120 13,210 12,680 13,690 Health care benefits 20,220 23,817 27,600 21,110 29,520 Workers' compensation 610 1,770 470 4,340 4,450 Other Benefits - - 2,350 2,700 2,040 Employee relations 7,980 6,583 5,000 5,000 5,050 Total - Personnel 223,720 239,472 249,390 245,870 267,080 Communications costs 1,100 5,123 2,800 3,500 9,000 Community relations 3,450 2,113 3,500 3,500 3,500 Consultants1 20,498 26,280 23,000 23,000 30,000 Professional dues 2,000 1,026 2,000 2,000 2,000 Publications 500 40 500 500 500 Equipment maintenance 3,500 48 3,500 1,000 1,500 Equipment lease/rental 9,320 8,006 9,000 7,000 9,300 Office supplies 4,290 4,595 5,040 5,000 5,040 Operating supplies 2,540 6,264 8,280 6,000 9,280 Travel and training - 3,512 4,500 4,500 5,000 Total - Operating Charges 47,198 57,007 62,120 56,000 75,120 Data processing hardware 3,000 - - - - Total Capital 3,000 - - - - Total $ 273,918 $ 296,479 $ 311,510 $ 301,870 $ 342,200 'Consulting traffic engineer 26 Budget oetailIly"UneItem= Development Services Actual Actual Budget Revised Requested Account Description 2003 2004 2005 2005 2006 Salaries and wages b iso,ums a tva,~~v a ~Y~,ow Overtime 21,728 11,532 6,050 9,000 7,050 Longevity 1,977 1,620 2,100 1,550 1,860 Allowances 994 - - - - Part-time/temporary 10,039 11,777 - - - Retirement contribution 45,143 38,525 46,940 39,750 48,910 Social security cont. 26,485 19,531 23,060 20,060 23,400 Health care benefits 35,721 29,227 35,990 30,700 50,800 Workers' compensation 2,483 1,391 2,560 2,130 2,670 Other Benefits - - 5,080 5,430 8,280 Total - Personnel 480,660 361,923 414,670 333,530 439,950 Communications costs 3,999 3,422 4,000 3,000 4,000 Community relations 4,061 458 1,500 300 600 Other contracted svcs 17,736 12,810 - - - Professional dues 1,845 323 1,200 1,200 1,500 Publications 1,514 563 1,000 1,000 1,000 Equipment replacement 13,180 - 8,580 8,580 10,730 Equipment maintenance 3,206 616 1,500 1,500 1,500 Vehicle maintenance 1,640 2,531 - - - Office supplies 5,556 2,997 2,700 2,700 2,800 Operating supplies 18,005 4,686 6,750 5,000 6,950 Fuel 3,370 3,188 4,000 3,500 5,700 Travel and training 7,981 2,202 7,000 7,000 7M0 Total - Operating Charges 82,093 33,796 38,230 33,780 41,780 Data processing hardware 3,196 - 4,500 4,500 - Other Equipment - - - 15,000 Total Capital 3,196 - 4,500 4,500 15,000 Total S 565,949 $ 395,719 $ 457,400 $ 371,810 $ 496,730 27 Bridget Detail by Line Item Street Operations Account Description Actual 2003 Actual 2004 Budget 2005 Revised 2005 Requested 2006 Salaries and wages $ 99,945 $ 77,097 S 79,460 $ 81,540 $ 81,020 Overtime 24,355 18,183 15,020 18,790 15,020 Longevity 895 606 1,020 720 1,020 Part-time/temporary 6,880 28,170 5,000 5,000 7,500 Retirement contribution 15,665 14,168 14,870 15,760 15,360 Social security cont. 9,350 7,172 7,310 7,670 7.350 Health care benefits 20,898 16,309 16,220 19,990 23,600 Workers' compensation 9,704 2,976 4,280 4,190 4,160 Other benefits - - 2,040 4,200 1,830 Total - Personnel 187,692 164,681 145,220 157,860 156,860 Communications costs 438 - 1,000 1,000 1,000 Community relations 3,391 2,092 3,000 3,000 3,300 Other contracted services 5,083 2,917 2,500 2,500 10,000 Publications 117 - 300 300 300 Equipment replacement 10,640 - 8,510 8,510 8,510 Equipment maintenance 1,988 2,811 2,500 2,500 12,000 Vehicle maintenance 1,536 674 - - - Drainage maintenance 16,745 6,483 20,000 20,000 20,000 Street maintenance 8,724 6,378 15,000 15,000 20,000 Office supplies 358 104 270 270 200 Operating supplies 3,594 1,975 2,700 2,700 2,700 Fuel 1,820 - 4,200 4,200 2,800 Travel and training 869 461 650 650 1,000 Utilities - - - - - Total - Operating Charges 55,303 23,895 60,630 60,630 81,810 Total $ 242,995 $ 188,576 $ 205,850 $ 218,490 $ 238,670 28 B~i3gei Det~ii by L%~e ftern General Services Actual Actual Budget Revised Requested Account Description 2003 2004 2005 2005 2006 ialariesand waees $ 191,778 $ 223,364 $ 223,740 $ 224,360 $ 233,570 Overtime 5,300 6,061 5,250 5,510 4,600 Longevity 1,857 2,336 2,160 2,590 2,940 Allowances 300 260 600 - - Part-time/temporary 1,200 - - - Retirement contribution 25,022 34,248 36,140 37,190 29,380 Social security cont. 14,971 17,449 17,760 17,680 18,490 Health care benefits 21,153 35,038 23,460 31,690 40,980 Workers' compensation 8,392 5,838 7,560 7,060 7,260 Other benefits - - - - 3,780 Employee relations - 4,250 2,500 - Total - Personnel 269,973 324,594 320,920 328,580 341,000 Communications costs 802 1,519 1,000 1,000 3,850 Other contracted Svcs 8,745 2,530 15,000 3,000 10,000 Publications 713 756 1,100 1,000 1,100 Equipment replacement 5,080 - 6,000 6,000 6,000 Equipment maintenance 3,827 4,969 5,000 5,000 5,000 Vehicle maintenance' 8,745 7,519 100,000 65,000 80,000 Traffic control 17,593 10,047 12,000 12,000 35,500 Equipment lease/rent 2,583 1,368 3,000 1,200 3,000 Office supplies 1,053 266 1,350 1,350 1,000 Operating supplies 5,800 4,464 6,300 5,000 6,300 Fuel 6,011 9,717 11,550 10,000 12,900 Travel and training 3,310 2,739 5,000 5,000 5,000 Utilities 11,292 6,198 12,000 12,000 Total - Operating Charges 75,554 52,092 179,300 127,550 169,650 Data processing equipment 1,489 - - - - Total Capital 1,489 - - - Total $ 347,016 $ 376,686 $ 500,220 S 456,130 $ 510,650 'Vehicle maintenance for all City-owned vehicles was consolidated in this budget in 2005.. 29 Budget Detail by Line Item Planning Actual Actual Budget Revised Requested Account Description 2003 2004 2005 2005 2006 Salaries and wages $ $ 98,934 S 99,440 S 100,900 $ 104,570 Overtime 1,530 550 2,120 1,540 Longevity 879 1,110 1,040 1,260 Allowances 260 - - Retirement contribution 15,031 21,290 16,680 17,260 Social security cont. 7,113 10,460 7280 8,260 Health care benefits 14,017 12,680 13,680 13,400 Workers' compensation 295 320 320 320 Other Benefits - 1,820 2,060 1,280 Total - Personnel 138,059 147,670 144,080 147,890 Communications costs 345 600 600 600 Community relations 4,078 5,000 5,000 6,000 Other contracted Svcs' 6,168 40,000 15,000 55,000 Professional dues 755 2,000 100 2,000 Publications 134 450 100 450 Equipment replacement - 960 1,000 960 Equipment maintenance 190 1,200 600 11200 Office supplies 1,503 1,800 1,800 1,900 Operating supplies 2,527 3,150 2,500 1,000 Fuel 82 800 - 800 Travel and training 5,950 7,800 7,800 5,000 Total- Operating Charges 21,732 63,760 34,500 74,910 Data processing hardware 1,500 1,500 1,500 Total $ - $ 159,791 $ 212,930 S 180,080 S 224,300 'Other contractred services represents the cost of a contracted forester and consulting fees that may be needed to assist the City in reviewing the 80% limitation rule. 30 PARKS AND RECREATION Parks and Recreation • Manages Aquatics Management Landscape Leisure Budget • Manages Classes Preparation Janitorial Special Events and Services Adult Athletics Compliance • Master Planning • Activity Management DEPARTMENT MISSION Transportation Leisure Programs Social Services Health Fairs and Awareness Special Events To provide the City residents of all ages and varied interests quality leisure programs and activities in safe and well-maintained parks and recreation facilities. 31 YX A N' L? ACTIVITY SUMMARY The Parks and Recreation Department is responsible for planning, implementing and evaluating a variety of recreational and leisure activities for all ages. The Department also oversees landscape maintenance and janitorial service. Budget Changes: • None. Accomplishments in 2005: • Implemented Electronic Registration and Facility Rental/Use Software. • Formed Three (3) Major Task Forces: Animal Recreation Facility, Rice Pocket Park and Parks Master Planning. * Implemented a Long-Term Facility Maintenance and Upgrade Schedule for All Municipal Parks Goals,for 2006: • Develop a five year ( 2006 - 2011 ) parks master plan document • Implement a comprehensive preventative maintenance program for all municipal facilities • Improve the Development of, Marketing of, and Participation in, all leisure programs - increasing revenues by 15% Account 2003 2004 2005 2005 2006 Description Actual Actual Budget Revised Budget Community Bldg Personnel $ 513,078 $ 563,476 $ 236,800 $ 250,020 $ 253,530 Operating charges 246,766 297,564 116,810 134,050 141,850 Capital - 14,472 6,000 6,000 - Total 759,844 875,512 359,610 390,070 395,380 Senior Services Personnel 142,890 123,784 125,520 112,180 118,940 Operating charges 24,000 20,810 27,040 25,640 34,920 Capital 2,096 - 9,000 9,000 1,000 Total 168,986 144,594 161,560 146,820 154,860 Recreation Center Personnel - 20,385 20,700 14,820 20,700 Operating charges - 54,643 40,650 40,150 63,150 Capital - - - - - Total - 75,028 61,350 54,970 83,850 Facility Managem ent Personnel 42,853 70,835 126,070 122,410 140,920 Operating charges 158,703 154,781 346,540 333,940 311,120 Capital - - - - - Total 201,556 225,616 472,610 456,350 452,040 Colonial Park Personnel - - 236,950 236,920 244,170 Operating charges - - 33,410 45,360 59,450 Capital - - 5,000 5,000 5,000 Total - - 275 360 287,280 308,620 Total Department $1,130,386 $1,320,750 $1,330,490 $1,335,490 $1,394,750 32 STAFFING SCHEDULE 2005 2006 SALARY RANGE** POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM Parks and Recreation Parks and Recreation Parks and Recreation Director ERI 1 1 65,582 87,880 Administrative Assistant 38 1 1 36,691 49,317 Executive Director of Friends of West U Parks, Inc. NC 1 1 31,200 (current) Senior Services Senior Services Manager 40 1 1 44,803 60,195 Recreation Specialist 37 1 1 31,720 42,640 Facility Maintenance Facility and Park Maint. Sup. 39 1 1 42,931 57,699 Maintenace Worker 111 34 1 1 26,749 35,922 Colonial Park Recreation Manager 40 1 1 44,803 60,195 Total-Parks and Recreation 8 8 * * Salary ranges are adjusted annually December 31 based on C.P.I. Colonial Park Account Description Actual Actual Budget 2003 2004 2005 Revised 2005 Budget 2006 Salaries and wages $ $ $ 46,690 $ 46,990 $ 46,690 Longevity 300 - 30 Part-time/temporary 161,010 161,010 168,000 Retirement contribution 7,320 7,920 7,470 Social security cont. 13,620 12,760 13,600 Health care benefits 3,590 3,950 3,960 Workers' compensation 3,680 3,230 3,680 Other benefits 740 1,060 740 Total - Personnel 236,950 236,920 244,170 Communications costs - - 2,500 - - Leisure class instructors - - 25,000 35,000 Professional dues - - 400 - 350 Equipment maintenance - - 2,500 3,110 2,000 Swimming pool maint - - 6,000 4,000 6,000 Office supplies - - 810 500 600 Operating supplies - - 10,800 6,000 8,000 Treatment chemicals - - 8,500 6,000 6,000 Travel and training - 1,900 750 1,500 Total - Operating Charges - 33,410 45,360 59,450 Furniture and equipment - 5,000 5,000 5,000 Total $ - $ - $ 275,360 $ 287,280 $ 308,620 33 Community Building Account Description Actual 2003 Actual 2004 Budget 2005 Revised 2005 Budget 2006 Salaries and wages $ 313,283 $ 349,850 $ 149,910 $ 161,240 $ 156,240 Overtime 6,030 3,038 1,590 2,590 2,630 Longevity 1,504 1,435 720 780 840 Auto allowance 3,613 3,115 4,200 3,470 5,400 Part-time/temporary 114,916 104,120 13,500 15,140 13,500 Retirement contribution 24,134 34,195 24,370 24,430 26,210 Social security cont. 25,825 27 413 13,010 12,850 13,570 Health care benefits 16,229 34,124 21,890 21,560 23,600 Workers' compensation 7,169 5,753 3,820 4,710 4,180 Other benefits - - 2,290 2,650 6,360 Employee relations 375 433 1,500 600 1,000 Total - Personnel 513,078 563,476 236,800 250,020 253,530 Communications costs 25,468 18,073 20,500 18,500 20,500 Community relations 982 1,545 3,500 3,700 3,500 Tri-Sports 30,000 30,000 30,000 30,000 30,000 Leisure class instructors - - 40,000 60,000 65,000 Professional dues 740 888 1,160 1,100 1,200 Equipment replacement 12,500 - - - - Equipment maintenance 800 4,091 1,000 500 1,000 Building and grounds 59,259 54,886 - - - Swimming pool maint 13,752 37,790 - - - Equipment lease/rental 4,320 3,399 5,400 5,000 5,400 Office supplies 4,319 3,283 2,250 2,250 2,250 Operating supplies 15,046 20,502 9,000 9,000 9,000 Treatment chemicals 10,679 10,178 - - - Travel and training 3,352 2,227 4,000 4,000 4,000 Electricity 65,549 110,702 - - - Total - Operating Charges 246,766 297,564 116,810 134,050 141,850 Data processing hardware 4,732 - - Other equipment 9,740 6,000 6,000 Total - Capital - 14,472 6,000 6,000 - Total $ 759,844 $ 875,512 $ 359,610 $ 390,070 $ 395,380 34 T3urlgetDeEai1 byLipeltem Senior Services Actual Actual Budget Revised Budget Account Description 2003 2004 2005 2005 2006 Salaries and wages Overtime Longevity Part-time/temporary Retirement contribution Social security cont. Health care benefits Workers' compensation Other benefits Total - Personnel Communication costs Community relations Boards & committees Leisure class instructors Professional dues Equipment replacement Vehicle maintenance Equipment lease/rental Office supplies Operating supplies Fuel Travel and training Total - Operating Charges Furniture & equipment Total-Capital Total $ 100,334 91,.9LJ 3 6_~,4JV a 01,.»u a ru,>ou 727 49 1,390 50 220 569 91 240 100 180 - 150 - - 13,000 13,338 11,900 13,000 9,810 12,370 7,636 6,770 7,510 5,740 6,910 19,023 13,026 18,160 6,770 7,600 .,263 473 320 780 430 - - 1,450 1,580 1,250 142,890 123,784 125,520 112,180 118,940 2,703 2,966 3,600 3,200 3,600 8,132 6,561 8,000 7,000 12,000 259 1,094 1,500 1,500 1,500 - - 1,000 1,000 3,000 285 210 300 300 300 7,600 - 5,960 5,960 5,960 (2,444) 2,849 - - - 3,703 3,394 2,200 2,200 2,200 1,395 828 720 720 800 1,045 906 1,260 1,260 1,260 1,068 2,002 1,500 1,500 3,300 254 - 1,000 1,000 1,000 24,000 20,810 27,040 25,640 34,920 2,096 - 9,000 9,000 1,000 2,096 9,000 9,000 1,000 $ 168,986 $ 144,594 $ 161,560 $ 146,820 $ 154,860 35 West URec Center Actual Actual Budget Revised Budge Account Description 2003 2004 2005 2005 2006 Part-time/temporary $ - $ 19,569 $ 18,870 $ 13,300 $ 18,870 Social security cant. - 760 1,440 1,440 1,440 Workers' compensation - 56 390 80 390 Total - Personnel 20,385 20,700 14,820 20,700 Communication - - 1,000 200 200 Leisure class instructors - - 22,000 22,000 45,000 Building and grounds - 6,042 4,000 4,000 4,000 Swimming pool maint - 1,464 450 750 750 Operating supplies - 26,481 7,200 7,200 7,200 Treatment chemicals - 2,547 6,000 6,000 6,000 Electricity - 18,109 - - - Total - Operating Charges - 54,643 40,650 40,150 63,150 Total $ - $ 75,028 $ 61,350 $ 54,970 $ 83,850 Rmtget Mail by Line Item Facility Mangementment Actual Actual Budget Revised Budget Account Description 2003 2004 2005 2005 2006 Salaries and wages $ 27,620 $ 44,587 $ 79,000 $ 78,750 $ 83,940 Overtime 2,846 4,836 4,650 1,800 5,870 Longevity 120 30 780 700 720 Part-time/temporary - - - - 4,000 Retirement contribution 3,836 7,171 12,580 12,540 14,590 Social security cont. 2,284 3,639 6,490 5,620 7,290 Health care benefits 5,015 9,270 18,160 18,190 19,680 Workers' compensation 1,132 1,302 2,980 3,200 3,540 Other benefits - - 1,430 1,610 1,290 Total - Personnel 42,853 70,835 126,070 122,410 140,920 Communications costs 324 486 1,300 1,000 1,200 Other contracted svcs' 62,368 70,685 165,200 155,000 185,000 Equipment replacement 2,540 - 2,560 2,560 3,840 Equipment maintenance 1,194 5,970 1,500 1,000 1,000 Building and grounds maint 2 77,473 65,660 60,000 60,000 36,000 Office supplies - - 180 180 180 Operating supplies 14,009 11,589 9,000 7,500 7,500 Fuel 422 391 800 700 400 Travel and training 373 - 1,000 1,000 1,000 Utilities - - 105,000 105,000 75,000 Total - Operating Charges 158,703 154,781 346,540 333,940 311,120 Total $ 201,556 $ 225,616 $ 472,610 $ 456,350 $ 452,040 'Other contracted service represents ground maintenance and janitorial services contracts. 'Building and grounds m aintenance funds the repairs and ma intenance of City buildings. 36 DEBT SERVICE FUND 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 and certificates of obligation. FUND ACTIVITY The City of West University Place uses debt financing to fund large capital investments. Streets, drainage, water and waste water systems are all constructed with borrowed funds. The Debt Service Fund does not finance all of the City's bonded debt service. The Water and Sewer Fund also provides funds to repay debt. In 2006 the Debt Service Fund will finance $6,694,670 of debt service, a $290,310 increase over 2005. In order to provide the funding for debt service payments, an ad valorem tax rate of 22.9 cents per $100 of assessed value is recommended for the 2006 budget, a decrease of 1.1 cents per $100. The City Charter limits the City's bonded debt to 5% of the assessed value. Since the projected assessed value for the City in 2005 is $2.950 billion, the current debt limit under this provision is $147,500,000. As of January 1, 2006 the City will owe a total of $87,205,000 to bondholders for all outstanding bonds. Of this total amount, the amount to be financed by the Debt Service Fund using property taxes will be $71,950,000. The City's most recent Bond Ratings for General Obligation Bonds were AA+ by Moody's Investor Services. Steady growth in assessed values, the political stability of the community, and the underlying strength in the Houston Area economy have kept the City's credit ratings high in spite of its significant debt load. FUTURE ACTIVITY The assumptions used to project debt service costs into the future are that: • The City will issue $5 million in Certificates of Obligation in the latter part of 2006. • Assessed values will grow by 2% in 2006, 1.1% in 2007, and 0% in both 2008 and 2009 • New construction will add $25 million to the appraisal roll annually. Given these assumptions, the City's Debt Service requirements are to increase in 2007 as the principal and interest come due on the 2006 bonds. The tax rate necessary to fund the City's debt service is projected to decline slowly. P 171 wool EL-A "JuLd F U N D (Payable from Ad Valorem Taxes) 2005 2006 2006 2006 Outstanding Retirements Outstanding Interest 2003 Certificates of Obligation $ 9,800,000 $ 125,000 $ 9,675,000 S 360,110 1996 Permanent Imp. Bonds* 250,000 250,000 - 6,500 1998 Permanent Imp. and Ref. Bonds 6,635,000 740,000 5,895,000 314,416 2000 Permanent Imp. Bonds 2,065,000 240,000 1,825,000 131,288 2002 Permanent Imp. Bonds 25,070,000 1,895,000 23,175,000 1,126,910 2002 YMCA Certificates 3,055,000 100,000 2,955,000 132,220 2005 Permanent Imp . Bonds 25,075,000 25,000 25,050,000 1,243,218 $ 71,950,000 $ 3,375,000 S 68,575,000 S 3,314,662 37 CITY OF WEST UNIVERSITY PLACE, TEXAS SALES TAX RECEIPTS Table 6 Fiscal Year Sales Tax Equivalent Tax Rate % of Adjusted Ended 12-31 Receipts Tax Year Equivalent Tax Levy 1995 397,794 1994 0.0274 7.40% 1996 454,906 1995 0.0314 8.47% 1997 543,755 1996 0.0367 9.63% 1998 637,106 1997 0.0423 10.71% 1999 543,556 1998 0.0347 7.60% 2000 786,672 1999 0.0502 11.00% 2001 533,646 2000 0.0300 7.30% 2002 877,185 2001 0.0381 8.43% 2003 777,290 2002 0.0312 7.03% 2004 699,593 2003 0.0270 6.04% 2005 (Estimated) 681,090 2004 0.0249 5.65% 2006 (Budget) 710,300 2005 0.0244 5.67% DEBT SERVICE FUND STATEMENT OF REVENUES AND EXPENDITURES 2003 2004 2005 2006 Actual Actual Estimated Budget REVENUES: Ad valorem taxes $ 6,002,628 $ 6,535,439 $ 6,633,660 $ 6,652,670 Interest on investments 34,179 15,899 32,000 42,000 Other - - - - TOTAL REVENUES 6,036,807 6,551,338 6,665,660 6,694,670 EXPENDITURES Debt service -principal 2,295,000 2,685,000 2,900,000 3,375,000 Debt service - interest and fiscal fees 3,653,487 3,739,949 3,504,360 3,319,670 TOTAL EXPENDITURES 5,948,487 6,424,949 6,404,360 6,694,670 NET REVENUES 88,320 126,389 261,300 - BEGINNING BALANCE 567,825 656,145 782,534 1,043,834 ENDLNG BALANCE $ 656,145 $ 782,534 $ 1,043,834 $ 1,043,834 ASSESSED VALUES, DEBT SERVICE AND TAX RATES ESTIMATED AND ACTUAL Debt Service Budget Year Assessed Value Value Growth Debt Service Tax Rate 1994 1,320,905,420 4.73% 2,390,780 0.1590 1995 1,373,046,390 3.95% 2,356,489 0.1486 1996 1,450,131,620 5.61% 2,636,489 0.1600 1997 1,481,163,540 2.14% 2,941,455 0.1700 1998 1,505,694,530 1.66% 3,357,122 0.1900 1999 1,567,240,600 4.09% 3,630,071 0.2100 2000 1,781,467,580 13.67% 3,838,343 0.2100 2001 2,022,417,900 13.53% 4,693,336 0.2150 2002 2,300,012,640 13.73% 5,315,630 0.2250 2003 2,488,973,270 8.22% 6,103,650 0.2400 2004 2,592,882,830 4.17% 6,507,000 0.2500 2005 2,737,815,970 5.59% 6,544,600 0.2400 20061 2,913,000,000 6.40% 6,694,670 0.2290 20072 3,048,439,655 4.65% 6,938,330 0.2250 20082 3,103,924,051 1.82% 6,949,091 0.2250 20092 3,159,963,292 1.81% 6,958,785 0.2200 20102 3,216,562,925 1.79% 6,957,969 0.2150 201 I2 3,241,562,925 0.78% 6,989,778 0.2150 I Projections based on Harris County Appraisal District actual or preliminary rolls 2 Projections anticipate $25 million in new construction. 38 This page left intentionally blank ENTERPRISE FUNDS WATER UTILITY FUND The Water and Sewer Fund is an enterprise fund. Enterprise funds are operated and accounted for like business enterprises in the private sector. Thus, 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 account more clearly for the major capital expenditures necessary to maintain the system, the budget for the Water Fund has been divided into operating and capital sections. The operating section accounts for system operations, including personnel, supplies, services, and operating capital equipment. The capital section deals with unusual or very large capital projects. These projects generally renovate or improve the water delivery or wastewater collection systems to keep them in compliance with regulations and laws, safe, and in service. The Water Fund's Budget is prepared using the modified accrual basis of accounting. Revenues are recognized when they are earned, because they are considered measurable and available to finance current operations. Expenditures are recognized when they are incurred. Debt service is recognized when paid. In terms of revenue, the Water Fund produces less than a third of the revenues generated in City's General Fund. In spite of its smaller revenue base, the Water Fund's impact in the community may well exceed the General Fund's. Often the initial operation of a City is its water utility and, in many cases, the reason for incorporating a City is the need for drinking water and the sanitary disposal of wastewater. Water and sewer systems are capital-intensive and expensive to construct. Operating costs are insignificant when compared to expenditures made to acquire and repair capital assets. The City has approximately $53 million invested in capital assets associated with the water and sewer utility. Put another way, the City could operate the water and sewer utility for ten years on the cash it has invested in the system's capital assets. In order for the Water Fund to be self- supporting, the water and sewer service fees must reflect both the cost of operations and the cost of capital, or else the system will deteriorate. Typically, the cost of capital is reflected in the water and sewer rates by charging a rate sufficient to cover the operating costs plus the debt service costs associated with major capital maintenance. Prior to 1995 the City did not follow this practice. FUND FINANCIAL ACTIVITY: 2005 Financial Activity. At the beginning of 2005, the last in a series of scheduled rate increases was implemented. A series of wetter years and dramatic increases in debt service had steadily drained the Water and Sewer Fund reserves and pushed the Fund into non-compliance with its bond covenants. Council took action in late 2003 by increasing water and sewer rates and water rates were increased again when the City of Houston announced a sharp increase in the price of treated surface water West U must buy. The final scheduled increase took effect on January 1, 2005. These increases are beginning to have an impact. Revenues are expected to reach $4.7 million, up from the $4.2 million generated in 2004. Operating expenditures are expected to be very close to the $2.7 million stipulated in the 2005 Budget. Debt service and administrative costs will add $2.0 million more. Altogether, Water Fund expenditures should total to $4.7 million. The 2006 Budget. The 2006 Proposed Budget anticipates total revenues of $4.77 million. 39 All bonds to be supported by water and sewer revenues have been issued, and after a 2005 refinancing, the debt service for those bonds will remain constant at $1.27 million until the final payment on February 1, 2022. Budgeted expenditures are $4,804,780, or 3.2% over 2005. System operations are expected to cost $3,533,780, including the $645,000 budgeted to reimburse the General Fund for costs it incurs on behalf of the Water Fund, plus $1,271,000 to pay the principal and interest on outstanding revenue bonds. For the Future. The Water and Sewer Fund is the most difficult of all of the City's funds to predict. Water usage can vary dramatically with the weather. All projections and budgets are based on averages, which means they are likely to vary considerably from actual WATER AND SEWER UTILITY FUND STATEMENT OF REVENUES AND EXPENDTURES results. On average, costs associated with operating the water and sewer utility are expected to increase about 4% a year for the next five years. Much of the system's delivery and collection infrastructure is new, and costs should reflect savings associated with lower maintenance. Even so, some component parts of the system are aging; lift stations, elevated towers and water wells are all expected to need major overhauls in the foreseeable future. Yet another rate increase in 2006 may be needed to keep pace with expenditures. Future rate increases will be required to provide funds for capital projects that were not considered part of the infrastructure replacement program. 2003 2004 2005 2006 Actual Actual Estimated Budget OPERATING REVENUES Service Charges $ 3,106,875 $ 4,201,687 $ 4,705,000 $ 4,755,000 Interest Income 7,103 2,720 10,000 10,000 Loan from General Fund 937,130 - - Other revenues - - - 10,000 TOTAL OPERATING REVENUES 4,051,108 4,204,407 4,715,000 4,775,000 EXPENDITURES Operations 2,357,195 2,454,685 2,681,510 2,888,780 Administration 441,000 637,000 645,000 645,000 Transfers to Other Funds - - 50,000 - Debt Service 1,270,805 1,388,387 1,280,340 1,271,000 TOTAL EXPENDITURES 4,069,000 4,480,072 4,656,850 4,804,780 NET REVENUES (EXPENDITURES) (17,892) (275,665) 58.150 (29,780) BEGINNING BALANCE 830.882 812,990 537,325 595,475 ENDING BALANCE $ 812,990 $ 537,325 $ 595,475 $ 565,695 40 OPERATIONS WATER DEPARTMENT MISSION To meet the City's demand for potable water and to dispose of wastewater in compliance with regulations and environmental considerations. 41 • Water • Sewer ACTIVITY SUMMARY W , T The City's Water Utility Operations are the responsibility of the Public Works Director. Budget Changes: s None. Accomplishments in 2005: * Completed initial survey for monitoring infrastructure using GIS. Goals for 2006: ..r Continue installation of new, more accurate, meters. * Continue sealing off old water and sewer mains. Account Actual Actual Budget Revised Proposed Description 2003 2004 2005 2005 2006 Operations-Water Personnel $ 816,357 $ 846,673 $ 873,610 $ 814,660 $ 945,240 Operating charges 1,606,756 1,602,012 1,854,350 1,838,850 1,899,040 Capital - 9,000 27,500 28,000 44,500 Total Department $2,423,113 $2,457,685 $2,755,460 $2,681,510 $2,888,780 STAFFING SCHEDULE BUDGET BUDGET SALARY RANGE** IPOSITION GRADE 2004 2005 MINIMUM MAXIMUM Water Fund Operations Superintendent 43 1 1 54,642 73,237 Public Works Coordinator 41 1 1 47,299 63,544 Field Service Supervisor 39 1 1 42,931 57,699 Plant Supervisor 39 1 1 42,931 57,699 Maintenance Worker II 33 1 1 24,253 32,573 Maintenance Worker I 32 1 1 23,005 30,909 Equipment Operator 35 1 1 29,244 39,291 Lead Plant Operator 37 1 I 31,720 42,640 Crew Leader 37 3 3 31,720 42,640 GIS Technician 35 - 1 36,691 49,317 Plant Operator 35 3 2 29,244 38,246 Total Water Fund 14 14 **Salary ranges are adjusted annually December 31 based on C RI 42 Water Utilities Account Description Actual 2003 Actual 2004 Budget 2005 Revised 2005 Budget 2006 Salaries and wages $ 463,464 $ 498,313 $ 508,030 $ 450,510 $ 539,810 Allowances - - 600 600 600 On-call pay 16,518 16,269 18,000 16,800 16,500 Overtime 90,512 64,755 50,690 66,500 65,360 Longevity 7,575 6090 7,380 5,670 7,120 Part-time/temporary 17,673 11,166 5,000 35,000 5,000 Retirement contribution 72,104 83,690 91,040 78,220 100.640 Social security 42,867 43,199 44,730 37,850 48,150 Health care benefits 88,402 101,714 116,240 94,450 113,250 Worker compensation 16,258 13,133 22,590 18,810 22,230 Other benefits - - 9,310 10,250 22,080 Employee relations 984 5,344 - - 4,500 Total - Personnel 816,357 843,673 873,610 814,660 945,240 Communications costs 4,599 7,225 6,500 6,500 9,800 Community relations 9,970 12,726 14,000 14,000 15,900 Surface water contract 832,800 892,726 1,115,500 1,100,000 1,120,000 Sludge removal 68,519 62,870 70,000 70,000 70,000 Other contracted Svcs 58,039 58,580 55,000 55,000 59,420 Professional dues 1,621 1,936 1,700 1,700 1,520 Equipment Replacement 65,800 - 65,800 65,800 65,800 Equipment maintenance 18,597 22,299 30,000 30,000 35,000 Vehicle maintenance 6,600 7,819 - - - Building and grounds 4,619 6,250 6,000 6,000 12,500 Water system maint. 59,622 62,849 65,500 65,500 65,500 Sewer system maint. 71,271 71,770 54,500 54,500 62,500 Office supplies 1,833 2,285 1,800 1,800 4,000 Operating supplies 26,354 27,981 23,000 23,000 26,760 Fuel 10,338 12,482 14,840 14,840 14,840 Treatment chemicals 34,799 38,570 34,000 34,000 35,000 Travel and training 13,873 21,956 16,210 16,210 20.500 Electricity 317,662 291,688 280,000 280,000 280,000 Total - Operating Charge 1,606,916 1,602,012 1,854,350 1,838,850 1,899,040 Data processing (160) 9,000 27,500 28,000 27,000 Other capital - - - - 17,500 Total Capital (160) 9,000 27,500 28,000 44,500 Total $ 2,423,113 $ 2,454,685 S 2,755,460 $ 2,681,510 $ 2,888,780 43 r-" WATER UTILITY CAPITAL PROJECT RESERVE 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 assures that a sufficient fund balance to finance major maintenance and repair projects. Projects that cost $25,000 or less are routinely budgeted in the Water and Sewer Operating Fund. This Fund plans for larger projects, that are unusual in both the size and scope. FUND ACTIVITY The 2005 Budget provided $100,000 to fund capital repairs and maintenance. During 2005, the City will spend an estimated $38,000 of that amount repairing a lift station. WATER AND SEWER FUND - CAPITAL PROJECTS RESERVE FUND STATEMENT OF REVENUES AND EXPENDITURES 2003 2004 2005 2006 Actual Actual Estimated Budget BEGINNING BALANCE $ 324,639 $ 134,725 $ 25,009 $ 38,009 REVENUES Transfers from: Water and Sewer Operating Fund - - 50,000 - Interest 3,651 621 1,000 5,000 TOTAL REVENUES 3,651 621 51,000 5,000 TOTAL AVAILABLE 328,290 135,346 76,009 43,009 EXPENDITURES Meter Replacement Program 100,652 58,245 - - Lift Station Repair 64,038 52,092 38,000 - Contingencies - - - 20,000 Completed Projects 28,875 - - - TOTAL EXPENDITURES 193,565 110,337 38,000 20,000 ENDING BALANCE $ 134,725 $ 25,009 $ 38,009 $ 23,009 44 SOLID WASTE FUND The City collects and disposes of solid waste for its citizens. The financial activity associated with this service is accounted for in an enterprise fund to insure that the solid waste service is truly fee supported. FUND FINANCIAL ACTIVITY Financial Activity in 2005. For the year ending December 31, 2005, the Solid Waste Fund is expected to have billed about $940,000 for solid waste services. In addition to fees for solid waste collection the Fund is expected to realize another $210,000 from the sale of recyclable materials. The direct cost of providing solid waste services in 2005 is expected to amount to $825,700, a $149,252 increase over 2004 costs. Increased landfill disposal charges (tipping fees) and the resumption of transfers to the Equipment Replacement Fund account for most of this increase. Direct costs include personnel, capital equipment, supplies and services directly related to the solid waste collection and disposal service. Of these the largest single cost is the fee for disposal of solid waste. Disposal fees have been stable since 1998 due to a combination of factors, including recycling and relatively modest increases in tipping fees. For 2005 increased tipping fees resulting from using a transfer station to receive the waste is expected to increase the cost of disposal to $200,000. Disposal costs are expected to remain stable in 2006. Other costs are more difficult to quantify. Administrative, risk management, and equipment depreciation are examples of indirect costs associated with the delivery of solid waste services. $225,000 helped reimburse the General Fund for these indirect costs, bringing estimated 2005 total costs of service to $1,050,700. The 2006 Budget. Solid Waste Fund revenues m 2006 are expected to be very similar to those in 2005. No fee increases are proposed. Expenditures are expected to total $1,408,750, including the $225,000 payment to the General Fund. The 2006 Proposed Budget includes $320,000 for capital expenditures such as: $60,000 to replace the baler at the Recycling Center; $60,000 to construct office and restroom facilities; and $180,000 for a more fiscally attuned Recycling/Solid Waste collection truck. For the Future. The cost of collecting and disposing of solid waste is expected to remain stable for the next several years. 45 s 0 n T E F U D • • a r SOLID WASTE FUND STATEMENT OF REVENUES AND EXPENDITURES 2003 2004 2005 2005 2006 Actual Actual Budget Estimated Budget OPERATING REVENUES Solid Waste Collection 941,585 906,254 940,000 940,000 940,000 Sales ofRecyclables 106,586 197,232 125,000 210,000 205,000 • Interest 3,177 4,177 10,000 4,200 3,500 Transfers from other funds - - - TOTAL OPERATING REVENUES 1,051,348 1,107,663 1,075,000 1,154,200 1,148,500 EXPENDITURES Operations 798,759 676,448 848,200 825,700 1,183,750 Administration 190,000 200,000 225.000 225,000 225,000 i TOTAL EXPENDITURES 988,759 876,448 1,073,200 1,050,700 1,408,750 • NET REVENUES (EXPENDITURES) 62,589 231,215 1,800 103,500 (260,250) • BEGINNING BALANCE 33,592 96,181 207,891 327,396 430,896 ENDING BALANCE $ 96,181 $ 327,396 $ 209,691 $ 430,896 $ 170,646 ~I ~I i 46 i GENERAL SERVICES SOLID WASTE Public Works General Services • Solid Waste DEPARTMENT MISSION To provide a solid waste collection and disposal service that is effective, efficient and environmentally responsible. 47 A V 0 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 discarded limbs and other yard waste. Major Budget Items: * Landfill tipping fees ($200,000). * Payments to the General Fund for administration and insurance ($225,000). * Capital outlay of $320,000 for: rear- loading combination solid waste/recycling truck ($180,000); Office/restroom for solid waste employees ($60,000); Baler at Recycle Express ($60,000); and GIS/Data processing ($20,000). Accomplishments in 2005: * Converted first phase of re-equipping with rear-load trucks. * Initiated the use of temporary labor to control employee turnover and reduce costs. Goals for 2006: * Complete conversion to more versatile and economical rear-load trucks. Account Actual Actual Budget Estimated Budget Description 2003 2004 2005 2005 2006 Solid Waste Operations Personnel $ 426,256 $ 411,274 $ 438,950 $ 446,050 $ 528,350 Operating charges 372,694 265,168 374,250 379,650 335,400 Capital - - 35,000 - 320,000 Admin charge 190,000 200,000 225,000 225,000 225,000 Total Department $ 988,950 $ 876,442 $ 1,073,200 $ 1,050,700 $ 1,408,750 STAFFING SCHEDULE 2005 2006 SALARY RANGE** POSITION GRADE BUDGET BUDGET MINIMUM MAXIMUM Solid Waste Fund Crew Chief 37 1 1 31,720 42,640 Driver-Solid Waste 35 5 4 29,244 39,291 Equipment Operator 35 1 2 29,244 39,291 Total Solid Waste Fund 7 7 Salary ranges are adjusted annually December 31 based on C.P.I 48 Budget Detail by Line Item Solid Waste Actual Actual Budget Revised Proposed Account Description 2003 2004 2005 2005 2006 Salaries and wages S 204,879 S 186,789 $ 199,850 $ 189,920 S 227,600 Overtime 32,397 18,572 16,050 16,460 10,000 Longevity 3,258 3,518 4200 3,960 4,200 Part-time/temporary labor 65,861 96,766 91,620 124,150 142,920 Retirement contribution 30,168 30,794 34,270 32,090 40,220 Social security 17,845 15,500 16,840 15,580 19,240 Health care benefits 55,468 50,034 SUM 45,800 68,840 Worker compensation 16,380 9,301 13,290 10,590 14,330 Other benefits - - 4,760 7,500 1,000 Total - Personnel 426,256 411,274 438,950 446,050 528,350 Communications costs 286 1,401 5,500 1,200 5,500 Community relations 982 2,136 3,000 3,000 3,000 Landfill tipping fees 193,051 174,545 200,000 200,000 200,000 Other contracted Svcs 4,880 4,073 5,000 5,000 6,900 Equipment replacement 107,250 107,250 107,250 60,000 Equipment maintenance 6,422 10,601 10,000 10,000 10,000 Vehicle maintenance 24,333 29,310 - - - Operating supplies 9,068 8,378 9,000 9,000 9,000 Fuel 23,599 30,564 31,500 41,500 38,000 Travel and training 1,755 495 500 1,500 500 Electricity 1,068 889 2,500 1,200 2,500 Total - Operating Charges 372,694 262,392 374,250 379,650 335,400 Capital outlay - 2,776 35,000 - 320,000 Total Capital - 2,776 35,000 - 320,000 Administrative charge 190,000 200,000 225,000 225,000 225,000 Total $ 988,950 S 876,442 $ 1,073,200 S 1,050,700 $ 1,408,750 49 This page left intentionally blank 50 CAPITAL PROJECT FUNDS It -4 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 relatively long operational life each asset, and the impact they would have on a department's operating budget. Capital projects are financed by debt proceeds, reserves, contributions, and earned investment interest. FUND ACTIVITY The City's Capital Project Fund's 2005 Budget estimated revenues of $319,000, including contributions from the Friends of West University Place Parks. The Fund began 2005 with $65,454 on hand. During 2005 the Fund is expected to receive $269,000 allocated from interest earned on investments held in the Infrastructure Replacement Fund. The Friends of West University Place Parks Fund, Inc. is also expected to defray the costs associated with the Rice Pocket Park Project. 2005 expenditures are expected to total $324,886 and leave a Fund Balance of $59,568. 2006 Appropriations. Appropriations for 2006 include funding for a project already in progress when the current fiscal year ends December 31, 2005 and three new proj ects. Rice Pocket Park and Courtvard - Project to improve the Rice Pocket Park and the courtyard between the Recreation Building and the West U Library. This project was approved during the 2005 budget process. Planning is expected to be complete in 2005. This project is being partially funded by grants from the Friends of West University Parks Fund. 2006 Projects Capital Projects recommended for the 2006 Budget are: Fire Eneine - The City's current fire fighting equipment consists of two first-line pumpers, one purchased in 1995 and another acquired in 1990. The City also has a reserve truck purchased in 1972. That backup truck is beginning to become unreliable, obsolete and costly in terms of repairs and downtime. Acquiring a new truck will allow the 1990 pumper to advance to reserve. A new pumper is expected to cost approximately $450,000 funded by tax anticipation notes or a lease-purchase agreement. Major Building Repairs - Many of the City's buildings are in need of significant repairs. Taken together, these repairs represent a project amounting to $100,000. Funding would be transferred from interest earned on funds held in the Capital Improvement Funds. 51 • • • CAPITAL PROJECT FUND • PROJECT SCHEDULE • Estimated Expenditures Estimated Proposed • Total Project Through Expenditures Budget • Cost 2004 2005 2006 • Active Projects • Downtown/Edloe Street $ 291,810 $ 289,742 S 2,068 $ Agenda Management Software 53,130 12,130 41,000 • Multi-media presentation for Council 52,000 - 60,000 • Parks and Recreation software 34,000 - 34,000 • Rice Pocket Park/Courtyard 175,000 - - 175,000 • Police Station/EOC Expansion 1,050,000 - 25,000 25,000 Railroad Crossing Quiet Zone 25,000 - 65,000 - • West U Rec Center 290,000 44,852 28,000 • Contingency -2005 25,000 - - • Gateway signs 5,000 1,917 2,818 - • New Projects • Major Repairs to City Buildings 100,000 - - 100,000 • Fire Engine 400,000 450,000 Contingencies 25,000 - - 25,000 • Total Project Costs $ 2,525,940 $ 348,641 $ 257,886 $ 775,000 • • • • CAPITAL PROJECT FUND • STATEMENT OF REVENUES AND EXPENDITURES 2003 2004 2005 2006 • Actual Actual Estimated Budget • REVENUES: • Debt - Lease or Tax Anticipation Notes - - - 450,000 • Grants: • Texas Department of Transportation 48,784 16,994 - • Friends of West University Place Parks Fund - - - 100,000 Other - 269,000 150,000 • Interest 3,225 828 - - • TOTAL REVENUES 52,009 17,822 269,000 700,000 • EXPENDITURES 202,962 257,864 257,886 775,000 • BEGINNING BALANCE $ 456,449 $ 305,496 $ 65,454 $ 76,568 ENDING BALANCE $ 305,496 $ 65,454 $ 76,568 $ 1,568 • • • • 52 • • The Infrastructure Replacement Fund is used finance the major capital projects associated with replacing the City's streets, drainage, water and waste water systems. Easily qualifying as the largest public works program in the history of the City, the infrastructure replacement program is being financed with debt, water and sewer revenues and grants. The program's broad public support was demonstrated in 1995, when the City's voters overwhelmingly approved a $63,000,000 bond program. The approach to this program is unique. Rather than defining the projects as an individual street project or drainage project, the City was divided into 12 priority areas. All infrastructure replacements within a priority area are undertaken as a single project. This approach allows the contractor economies of scale, which translate into a lower total cost. Additionally, the disruption of City services INFRASTRUCTURE REPLACEMENT FUND PROJECT SCHEDULE is minimized. In 2000, rising assessed values and a strong economic outlook persuaded city leaders to accelerate the pace of the program. The original plan called for completion of the last priority area in 2011, the accelerated schedule anticipates for the completion of the seven remaining priority areas by 2006. PROGRAM FUNDING AND PROGRESS The Infrastructure Replacement Program is in its final phase. In 2005 work on Priority Area 10 and 11B, the final two areas, was in full swing. FUND ACTIVITY During 2005, work continued in priority areas 10 and 11B. The 2006 budget appropriates funds to complete areas 10 and 11B. Total Project Project Costs Estimated Proposed Cost Through 2004 2005 2006 Area 10 $ 8,504,000 $ 4,877,972 $ 955,000 1,712,043 Area 1113 7,042,000 5,099,471 1,200,000 654,950 Area 9 8,347,021 8,347,021 - - Arbitrage rebate calculations 25,000 - 25,000 25,000 Contingency and other 100,000 - 273,845 375,000 24,018,021 18,324,464 2,453,845 2,766,993 53 INFRASTRUCTURE REPLACEMENT FUND STATEMENT OF REVENUES AND EXPENDITURES 2002 2003 2004 2005 2006 Actual Actual Actual Estimated Budget REVENUES Transfer from METRO $ 259,000 $ 259,000 $ 259,000 $ $ Interest earned 469,478 320,633 204,210 185,000 91,000 Bond Proceeds 12,596,240 9,789,277 - - - TOTAL REVENUES 13,324,718 10,368,910 463,210 185,000 91,000 EXPENDITURES Capital Projects 15,581,175 13,319,194 10,943,941 2,453,845 2,766,993 TOTAL EXPENDITURES 15,581,175 13,319,194 10,943,941 2,453,845 2,766,993 BEGINNING BALANCE 20,148,766 17,892,309 15,635,852 5,155,121 2,886,276 ENDING BALANCE $ 17,892,309 $ 14,942,025 $ 5,155,121 $ 2,886,276 $ 210,283 54 SIDEWALK CONSTRUCTION FUND The Sidewalk Construction Fund accounts for the rehabilitation and replacement the City's sidewalks. FUND ACTIVITY During 2005, the Fund is expected to spend $1.03 million, leaving a fund balance of $3.5 million. The City was awarded a grant from METRO amounting to $1.5 million and received $1.01 million from this grant in 2004. In 2006 the City expects to receive the balance of funds due from the grant and substantially complete the program. SIDEWALKCQhNIRUCIIONFUND SFATEVIENI' OF REVENUES AND EXPENDITURES 2002 2003 2004 2005 2006 Actual Actual Actual Estimated Budget REVENUES Proceeds from sale ofbonds $ - $ $ $ $ Grants from METRO - - 1,006,668 - 493,332 hwxe st eamed on i rves~ 113,143 77,061 49,904 50,000 30,000 TOTAL REVENUES 113,143 77,061 1,056,572 50,000 523,332 EXPENDr URES SidewalkConsttvction 203,860 152,269 1,399,535 2,030,000 3,009,770 TOTALF(PENDIIURES 203,860 152,269 1,399,535 2,030,000 3,009,770 BECIM,V~GBALANCE 4,975,333 4,884,616 4,809,408 4,466,445 2,486,445 ENDINGBAIANCE $ 4,884,616 $ 4,809,408 $ 4,466,445 $ 2,486,445 $ 7 aM iy. ALI N, S U T .t 55 U . DRAINAGE IMPROVEMENT FUND The Drainage Improvement Fund was created in 2004 to account for the cost and financing of a major project to improve storm water drainage in the City. FUND ACTIVITY During 2005 the Fund is expected to spend $60,480 for engineering. The Harris County Flood Control District provided funds for this expenditure in 2004. In 2006, a joint project with the Flood Control District will require issuing approximately $5 million in certificates of obligation. The total cost of the project and the City's share of that cost remain to be determined. DRAINAGE IMPROVEMENT FUND STATEMENT OF REVENUES AND EXPENDITURES Actual Actual Actual Revised Proposed 2002 2003 2004 2005 2006 REVENUES Proceeds from sale of bonds $ - $ - $ - $ - $ 5,000,000 Grants from HCFCD - - 110,000 - - Interest earned - - - - 25,000 TOTAL REVENUES - - 110,000 - 5,025,000 EXPENDITURES Drainage improvements 44,980 60.480 4,000,000 TOTAL EXPENDITURES 44,980 60,480 4,000,000 BEGINNING BALANCE 65,020 4,540 ENDING BALANCE $ $ $ 65,020 $ 4,540 $ 1,029,540 56 INTERNAL SERVICE FUNDS INTERNAL SERVICE FUNDS The City of West University Place has established two Internal Service Funds to finance Employee Benefits and Equipment Replacement. These Funds serve two purposes: first they provide accounting and budgetary controls over expenditures that are common to all funds; and they provide a central place to provide budget authority for items that can significantly vary in cost from year to year. EMPLOYEE BENEFIT FUND The Employee Benefit Fund finances employee benefits in order to provide a systematic approach to accumulating the funds needed to provide employee benefits. Each of the City's operating funds contributes to the Employee Benefit Fund based on the number of employees, or the estimated cost of a benefit. The Employee Benefit Fund was established in the 2005 Budget. Budget provided $74,720 to fund employee benefits. 2005 expenditures are expected to be $92,000 leaving a Fund deficit of $(12,280). 2006 Appropriations. The 2006 Budget expects that $133,050 will be transferred from operating funds. 2006 Expenditures do not include any funds for separating employees, since no employee that is eligible for the benefit indicated plans to retire. Retiree healthcare, employee tuition and the City's wellness program are expected to cost $100,000. FUND ACTIVITY The City's Capital Project Fund's 2005 EMPLOYEE BENEFIT FUND STATEMENT OF REVENUES AND EXPENDITURES 2003 2004 2005 2006 Actual Actual Estimated Budget REVENUES: Transfer from Operating Funds $ $ $ 74,720 $ 133,050 Interest - - TOTAL REVENUES 74,720 133,050 EXPENDITURES Employee separation benefit - - 25,000 - Retired employee health benefit - - 62,000 70,000 Other benefits - - - 30,000 TOTAL EXPENDITURES - - 87,000 100,000 NET REVENUES (EXPENDITURES) (12,280) 33,050 BEGINNING BALANCE - - (11280) ENDING BALANCE $ - S - $ (12,280) $ 20,770 57 EQUIPMENT REPLACEMENT FUND The City uses a wide variety of equipment to provide services to its citizens. The Equipment Replacement Fund finances the purchase of equipment routinely used by the City such as automobiles, trucks, tractors, trailers, and vans. Each City Department contributes to the Equipment Replacement Fund based on the estimated life and replacement value of the equipment used. Equipment is purchased by the Fund when a combination of age and repair cost indicates that the machine has reached the end of its useful life. FUND ACTIVITY The Equipment Replacement Fund was established in the 1998 Budget. Currently, the City has equipment that cost more than $1.9 million in service. The cost to replace this equipment is estimated to exceed $2.8 million. The Fund began 2005 with a balance of $70,836. Transfers from other funds are expected to provide $298,820. Expenditures are expected to amount to $355,380. In 2006 transfers from other funds are expected to amount to $251,570 and total revenues are projected to be $252,320. Requested expenditures total $110,000, leaving a fund balance of $191,516. EQUIPMENT REPLACEMENT FUND STATEMENT OF REVENUES AND EXPENDITURES 2002 2003 2004 2005 2006 Acual Actual Actual Estimated Budget REVENUES: Transfers: From General Fund $ 148,750 $ 132,790 $ $ 125,770 $ 125,770 From Water and Sewer Fund - 63,800 65,800 65,800 From Solid Waste Fund 107,250 107,250 107,250 60,000 Other revenues 14,760 - 18,159 34,170 - Interest 6,335 4,147 2,013 750 750 TOTAL REVENUES 277,095 307,987 20,172 333,740 252,320 TOTAL EXPENDITURES 226,724 281,065 228,439 355,380 110,000 BEGINNING BALANCE 201,810 252,181 279,103 70,836 49,196 ENDING BALANCE $ 252,181 $ 279,103 $ 70,836 $ 49,196 $ 191,516 58 • • • • • • i EQUIPMENT REPLACEMENT LIST • 2002 2003 2004 2005 2006 • Actual Actual Actual Estimated Budget • General Fund i Administration Telephone system $ $ - $ 126,155 $ - $ Police Department Automobiles 60,362 100,112 84,137 78,000 26,000 • Radios - - - - - • Alarm Monitoring Equipment - 46,317 • Finance Department i Central data server (AV400) 951 - - • Fire Department i Pickup trucks/light vehicles 18,392 - - 33,611 • Other equipment - 16,736 18,147 - - i Public Works Department • Pickup trucks/light vehicles - 33,835 - 13,769 57,000 • Crew trucks - 84,066 • Parks Department Pickup trucks/light vehicles - - - 27,000 i • Solid Waste Fund Solid Waste Truck 147,019 - - 230,000 - i TOTAL EXPENDITURES $ 226,724 $ 281,066 $ 228,439 $ 355,380 $ 110,000 i • • • • • • • • • • • • • • 59 • This page left intentionally blank 60 SPECIAL REVENUE FUNDS SPECIAL REVENUE FUNDS Special Revenue Funds are created to account for the proceeds of specific revenue sources that are restricted to expenditures for specific purposes. The City will have four active Special Revenue Funds in 2006: the Parks Fund , the Court Technology Fund, the Court Security Fund and the METRO Grant Fund. THE PARKS FUND The Parks Fund accounts for donations from citizens for West U parks. The principal source of revenue is small donations made when paying utility bills. 2006 appropriations in the Parks Fund are $15,000. PARKSFUND STATEMENT OF REVENUES AND EXPENDITURES 2003 2004 2005 2006 Actual Actual Estimated Budget Beginning Balance $ 9,416 $ 12,153 $ 13,344 $ 13,544 Sources: Donations 2,573 4,135 2,500 2,500 Interest 164 107 200 100 Total Sources 2,737 4,242 2,700 2,600 Total Available 12,153 16,395 16,044 16,144 Expenditures - 3,051 2,500 15,000 Ending Balance $ 12,153 $ 13,344 $ 13,544 $ 1,144 THE COURT TECHNOLOGY FUND The Court Technology Fund was created to account for revenues generated by a four dollar Court Technology Fee charged on every traffic ticket issued in the City of West University Place. The funds generated by this fee may be spent on technology to support the operation of the City's Municipal Court. In 2006, revenues are expected to amount to $6,800. Expenditures for computers and support are expected to amount to $10,000. COURT TECHNOLOGY FUND STATEMENT OF REVENUES AND EXPENDITURES 2003 2004 2005 2006 Actual Actual Estimated Budget Beginning Balance $ 1,604 $ 2,936 $ 2,594 $ 4,919 Sources: Fines 12,143 8,335 6,800 6,800 Interest 43 67 25 25 Total Sources 12,186 8,402 6,825 6,825 Total Available 13,790 11,338 9,419 11,744 Expenditures 10,854 8,744 4,500 10,000 Ending Balance $ 2,936 $ 2,594 S 4,919 $ 1,744 61 THE METRO GRANT FUND The Metro Grant Fund was created in 2005 to account for the proceeds a multi-year transportation grant from METRO. In 2006, the City will receive $259,000, which is budgeted to be used for purposes authorized under the terms of the grant. METRO GRANT FUND STATEMENT OF REVENUES AND EXPENDITURES 2003 2004 2005 2006 Actual Actual Estimated Budget Beginning Balance $ $ $ $ 259,000 Sources: METRO Grant 259,000 259,000 Interest - - Total Sources 259,000 259,000 Total Available 259,000 518,000 Any purpose authorized by the Grant - 518,000 Ending Balance $ $ $ 259,000 $ - THE COURT SECURITY FUND The Court Security Fund was created in 2005 to account for the revenue generated by a $3 fee per traffic ticket. The proceeds from the fee can be only used to provide security for the building housing the Municipal Court. COURT SECURITY FUND STATEMENT OF REVENUES AND 2003 2004 2005 2006 Actual Actual Estimated Budget Beginning Balance $ $ $ $ 1,000 Sources: Fines 1,000 4,900 Interest - - Total Sources 1,000 4,900 Total Available 1,000 5,900 Building Security 4,900 Ending Balance $ $ $ 1,000 $ 1,000 62 APPENDICES APPENDIX A BONDED DEBT Most cities use long-term debt to finance the construction or purchase of major capital assets. Since its incorporation 1925, the City has used debt to finance the construction of streets, drainage, water and sewer assets. As the City became "built out" in the 1950s the need for new debt declined and by 1983 the City had only $1.1 million in outstanding bonded debt. Even so, the City was on the brink of momentous change. In 1983 the assessed value of taxable property in the City totaled $424,360,000. Twenty years later in 2005, assessed values have increased by more than $2 billion to $2,913,000,000. This tremendous increase in value came as the result of an economic and social trend - that is still underway. West University Place's assessed values shot up because it was attractive to managers and professionals who wished to be closer to their work. The City's low crime rate, trees, good public transportation, and convenient access to both the Medical Center and downtown triggered a building boom similar to a new developing City. Older homes were torn down and replaced with new structures at an astonishing rate. The City began to experience problems similar to those experienced in developing areas. Streets and drainage systems that were already approaching the end of their useful lives were taxed to the breaking point. In 1982 the citizens approved $33 million in bonds to be issued to construct a new police station and reconstruct the most deteriorated street, water, and sewer assets. This bond issue was the first since 1976. calls for long-term debt to be used in reconstructing the City's entire infrastructure by the year 2006. This program called for the City to issue $63 million of bonds. All of the proceeds of these bonds were to be applied to infrastructure. In addition to the original $63 million the City issued $9.9 million of Certificates of Obligation to complete the funding of the infrastructure replacement. The debt issued to finance this plan is supported by ad-valorem taxes and net revenues from the water and sewer utility. During 2005, the City took advantage of historically low interest rates by issuing refunding bonds. Most of the bonds issued in 1996 and 1998 were recalled and replaced by bonds bearing lower interest rates. The City Charter limits the City's bonded debt to 5% of the assessed value. Since the projected assessed value for the City in 2001 is $2.913 billion, the current debt limit under this provision is $145,650,000. As of January 1, 2006 the City will owe a total of $87,205,000 to bondholders. Outstanding Bonded Indebtedness December 31, 2005 Bonded Indebtedness Payable from Ad Valorem Taxes 1996 Permanent Imp Bonds $ 250,000 1998 Permanent Imp Bonds 6,635,000 2000 Permanent Imp Bonds 2,065,000 2002 Permanent Imp Bonds 25,070,000 2002 YMCA Certificates 3,055,000 2003 Certificates of Obligation 9,800,000 2005 Permanent Improvement Bonds 25,075,000 Bonded Indebtedness Payable from Ad Valorem Tai 71,950,000 Bonded Indebtedness Payable from Water and Sewer Revenues 2001A Waterworks and Sewer System Imp Bonds 3,415,000 2005 Waterworks and Sewer Revenue Refunding 9,020,000 2001B Waterworks and Sewer System Imp Bonds 2,820,000 Bonded Indebtedness Payable from Water and Sewe 15,255,000 Total Bonded Indebtedness $ 87,205,000 The City's next bond sale wasn't until 1992. The need to reconstruct the City's infrastructure was becoming acute. This bond sale marked the beginning of the current program. Currently the City is following a plan approved by the citizens in November 1995. This plan Of this total amount, the amount to be financed by the Debt Service Fund using property taxes will be $75,170,000. Future Activity - The need to improve drainage in Priority Area 2 became clear after extensive flooding during tropical storm Allison. These improvements are expected to add S5 million to 63 the total cost of infrastructure improvements. The 2006 Operating Budget anticipates raising S5 million by issuing Certificates of Obligation. Even with this anticipated issue, the property tax rate dedicated to debt service is expected to decline over next five years as assessed values grow. Water and sewer supported debt service is also expected to remain stable for the next several years and rate increases implemented in 2004 are projected to provide sufficient net revenue to provide funding. Debt Service To Maturity Tax Supported Revenue Supported 2006 6,689,663 1,270,994 2007 6,691,330 1,266,873 2008 6,694,091 1,267,814 2009 6,698,918 1,266,749 2010 6,695,024 1,268,446 After 2010 67,292,108 15,127,609 Total 100,761,134 21,468,485 64 APPENDIX B REVENUE SOURCES The City relies on four major sources of revenue to finance its activities. PROPERTY TAXES: Property (ad valorem) taxes attach as an enforceable lien on property as of each January 1 for all real and business personal. property located within the City. Taxes are levied when the City Council adopts a budget for the next year, but no earlier than October 1. Taxes are due January 31 and are considered whether to limit the tax rate to no more than 8% above last year's rate. Taxes are applicable to the year subsequent to the one in which they are levied. Fiscal Year General Fund Debt Service Fund Total Tax Rate 1996 0.2100 0.1600 0.3700 1997 0.2100 0.1700 0.3800 1998 0.2100 0.1900 0.4000 1999 0.2100 0.2100 0.4200 2000 02000 0.2100 0.4100 2001 02050 0.2150 0.4200 2002 0.1950 0.2250 0.4200 2003 0.1900 0.2400 0.4300 2004 0.1976 0.2500 0.4476 2005 02000 0.2400 0.4400 2005 0.2010 0.2290 0.4300 delinquent after that date. Property tax revenues are based on three major factors: assessed or estimated value, the rate of collection of outstanding balances, and the property tax rate. The Harris County Appraisal District (HCAD) is responsible for appraising the values of property sited within Harris County. State law requires HCAD to appraise all property in its jurisdiction at least every five years at 1000/6 of the Tax Rate Com arisc estimated market Jurisdiction Tax value. The oversight Bellaire of this process is Houston vested in the Southside Place Appraisal Review Jersey Village Board. Residential Spring Valley property accounts Sea Brook 0.4 The City's property tax policies has been to maintaining the amount of property taxes dedicated to maintenance and operations and increasing the portion dedicated to paying debt service in order to accommodate the rapid growth in debt service. Since 1991 when the debt service component of property taxes amounted to less than 25% of the total tax rate, debt service payments have risen to consume more than 55% of total tax revenues in 2005. The 2006 Operating Budget marked a change in that policy. Debt service requirements have peaked and should remain level, so the percentage of the total tax rate allocated to debt service declined slightly to 53% of the total rate. Tax revenues dedicated to debt service reached 1 $6.7 million annually and is expected to remain stable into the foreseeable future. The City's 2005 property tax revenue is based on an estimated assessed value of $2,913,000 and a 99% collection rate. The estimated market value of taxable property has grown explosively (60%) since 2000. In the past five years the taxable value of property has grown more than 98% of all property value in the City. The ratio of residential property value to total value has grown steadily for the past five years, while commercial and utility property values continue to decline as a component of total value. This trend will continue into the future. The City establishes the tax rate, assesses, and levies the tax. State law provides that if the City raises the rate more than 8% (after certain adjustments) above the previous year's rate, the voters can petition for an election to determine almost $1 billion. The property tax rate in 2006 will be $0.43000 per $100 valuation, I cent below last year's rate. Increased assessed values and stable debt service allowed this decrease. UTILITY FEES: Water and sewer service fees: The City provides water and sewer services to approximately 5,880 customers. Of this total, about 97% are residential and 3% are commercial. 65 The City increased its water and sewer rates in 2005. Further increases may be needed in 2006 to offset the cost of purchased raw water. Solid Waste Fees: The City collects and disposes of solid waste for its citizens. This service is provided twice weekly at curbside. Additionally, the City operates a city. In 2006 West University Place expects to collect $689,000 from the sales tax. Residential Rates Water 7.38 $2.93 per 1,000 gallons $3.56 per 1,000 gallons $4.22 per 1,000 gallons $5.01 per 1,000 gallons Sewer 4.40 $2.40 per $1,000 gallons $2.40 per $1,000 gallons $2.40 per $1,000 gallons $2.40 per $1,000 gallons curbside recycling program for the benefit of its citizens. A $15.75 monthly fee funds these services for citizens under 65 years of age. The monthly fee is $8.00 per month for citizens over 65 years of age. These fees have been stable since 2001 and are expected to generate $910,000 in 2006. SALES TAX: The sales tax in the City of West University Place is currently 8.25% of goods and services sold within the City. The tax is collected by businesses making the sale and remitted to the State Comptroller of Public Accounts. Of the 8.25%, the State retains 6.25% and, distributes 1% to the Metropolitan Transit Authority, and 1% to the FRANCHISE FEES: The City maintains non-exclusive franchise agreements with utility companies that use the City's roadway rights-of-way to conduct their businesses. Besides defining the responsibilities of the utilities in maintaining their assets, the agreements contain a franchise fee clause requiring the utilities to compensate the City for the use of the rights-of-way. Generally, these fees are based on a percentage of the utilities gross receipts generated by services provided to customers located within the City's corporate limits. Franchise fees are expected to generate $975,660 in 2005 and $976,200 in 2006. Historical and Projected Revenues (not including utility services) 2001 2002 2003 2004 2005 2006 Property Taxes $ 8,532,873 $ 9,717,905 $ 10,765,277 $ 11,691,541 $ 12,165,020 $ 12,538,020 Sales Tax 896,958 877,185 777,290 699,593 681,090 710,300 Franchise Fees 533,646 939,577 873,649 872,221 975,660 976,200 Licenses and Permits 472,081 386,124 432,144 554,954 503,600 484,700 Fines and Forfeitures 276,815 319,388 256,074 193,322 203,340 201,800 Charges for Services 901,544 1,074,335 1,102,552 725,861 863,200 877,190 Intergovermental 259,000 277,769 498,965 837,000 870,000 870,000 Investment Income 1,720,839 655,918 515,414 86,065 104,780 142,000 Other Revenues 389.693 603217 452765 5n1 tna 4nFnu5 aiaioa Base charge 0 - 3,000 gallons 3001 - 9,000 gallons 9001 - 15,000 gallons 15,001 gallons and up 66 General Fund Revenue Detail Actual Actual Estimated Estimated 2003 2004 2005 2006 Property Taxes Current year collections $ 4,727.070 S 5,106,642 $ 5,480,000 $ 5,845,580 Prior year collections 31,089 40,267 40,980 36,270 Collection Fees 4.490 9,193 10,380 3,500 4,762,649 5156,102 5.531,360 5,885,350 Franchise Taxes Telecommunications 154,452 142,460 152,000 157,200 Electrical 507,429 484,649 563,660 568,000 Cable T.V. 133,875 152,393 158,000 149,000 Gas 77,895 92.719 102.000 102,000 873,651 872,221 975.660 976,200 Sales Tax 777,290 699,593 681,090 710,300 Licenses and Permits Business Licenses Electrical Cont. Lie. 14,965 13,570 12,650 12,320 Contractor Registration 29,475 33,450 24,850 27,240 Other 1,293 1,205 1,730 1,700 Von-Business Licenses Building Permits 200,948 260,620 250,000 24L000 Electrical Permits 27,349 31,052 27,890 28,500 Heating and A/C Permits 22,305 28,018 23,800 24,450 Plumbing Permits 52,727 71,130 65,000 62,700 Fence and Sidewalk Permits 31,369 51,993 45,730 35,700 Tree Disposition Fee 27,815. 34,526 28,380 27,900 Other 23,898 29,390 21570 23,190 432,144 554,954 503,600 484,700 Fees for service Street Light Fee S 196,503 S (7157) $ - S - Ambulance Service 82,147 106,079 115,000 112,000 Alarm Monitoring 166,861 197,503 220,000 204,000 445,511 296.425 335,000 316,000 67 General Fund Revenue Detail (continued) Other Charges and Fees Plan Check Fees Re-inspection fee Other Building Related Pet Regulation Child Safety Seat Other Recreation Fees Aquatic Classes Membership Fees SK2mming Fees Other Rents Class Fees Fines and Court Costs Earnings on Investments Miscellaneous Rents Bellaire Westpark Southside expense sharing Intergovernmental Other Revenues Internal Charges Water Fund Solid Waste Fund TOTAL GENERAL FUND 93,168 130,466 130,000 1277700 45,680 49,165 42,730 57,000 24,254 58,331 17,390 14,560 6,828 6,688 5,900 6.180 15,385 15,609 16,020 16,800 495 2,484 4,250 37480 185,810 262.743 216,290 225,720 119,416 94,633 106,940 132,410 85,521 71,876 73,490 77,500 45,255 41,785 42,970 41,700 22,836 24,689 20,820 39,990 31,046 33,099 33,640 37,190 151,555 163,355 250,340 232,400 455,629 429,437 528,200 561,190 243,931 193,283 203,340 201,800 75,605 70,166 72,780 100,000 21,120 19,360 21,660 21,750 8,000 13,000 12,000 12,000 106,748 95,402 131,900 120,000 - 20,357 - - 37,295 905280 26,240 36,960 173,163 238,399 191,800 190,710 S 441,000 $ 637,000 S 645,000 $ 645,000 190,000 200,000 225.000 225,000 631,000 837,000 870,000 870,000 S 9,056,383 $ 9,610,323 $ 10,109,120 S 10,521,970 68 CITY OF WEST UNIVERSITY PLACE, TEXAS GENERAL GOVERNMENT EXPENDITURES BY FUNCTION Last Ten Fiscal Years Table 1 General Public Public Public Capital Debt Date Government Safety Works Services Outlay Service Total 1995 1,311,020 2,624,252 1,946,011 979,469 8,137,964 2,362,111 17,360,827 1996 1,396,276 2,763,358 1,965,714 716,775 7,261,742 2,581,122 16,684,987 1997 1,462,013 2,900,458 2,007,833 747,746 2,993,082 2,941,475 13,052,607 1998 1,685,246 2,892,950 1,288,618 709,674 5,890,116 3,360,122 15,826,726 1999 1,803,017 2,952,688 1,435,693 866,489 5,560,612 3,630,071 16,248,570 2000 1,777,263 3,525,192 1,490,417 987,209 6,473,002 3,838,343 18,091,426 2001 1,981,486 4,019,282 1,515,164 896,309 12,886,880 41692,336 25,991,457 2002 2,061,227 4,336,152 1,500,129 941,302 13,583,834 4,693,336 27,115,980 2003 1,952,308 4,701,684 1,631,434 1,075,026 13,107,808 5,315,630 27,783,890 2004 2,211,183 4,616,019 1,642,867 1,255,857 11,882,057 6,460,384 28,068,367 2005 2,172,560 4,828,010 1,528,380 1,335,490 5,157,590 6,404,360 21,426,390 2006 Z 2,246,860 5,175,460 1,812,550 1,394,750 11,745,770 6,694,670 29,070,060 This sch edule reflects general governmental expenditures of all Governmental Fund Types of the City. ' Estimated actual z 2006 Budget 69 CITY OF WEST UNIVERSITY PLACE GENERAL GOVERNMENT REVENUES BY SOURCE Last Ten Fiscal Years Property Date Taxes City Sales Franchise Licenses Tax Fees and Permi Mines and Forfeitures 1995 5,070,608 832,743 652,893 409,527 1996 5,437,391 454,906 686,500 336,588 1997 5,650,077 543,755 716,279 421,159 1998 6,054,801 637106 804,005 558,469 1999 6,610,664 543,556 818,326 396,484 2000 7,376,687 824,614 786,672 496,677 2001 8,532,873 896,958 533,646 472,081 2002 9,717,905 877,185 939,577 386,124 2003 11,481,442 777,290 873,649 432,144 2004 11,670,796 683,572 872,221 568,829 2005 1 12,165,020 681,090 975,660 503,600 20062 12,538,020 710,300 976,200 484,700 This schedule reflects general governmental revenues of all Governmental Fund Types of the City. Estimated actual 2 2006 Budget 289,457 324,502 367,165 184,813 307,058 274,001 276,815 319,388 256,074 193,322 211,140 213,500 70 • • • • Table 2 • • • • Intergovern- • Charges for mental Interest on Other Services Revenue Investments Revenue Total • • 1,310,356 322,844 1,197,769 295,827 10,382,024 • 1,887,703 44,236 762,240 294,059 10,228,125 1,488,771 565,919 1,100,372 281,251 11,134,748 • 702,131 125,318 1,120,750 317,661 10,505,054 • 796,763 650,459 1,288,324 343,348 11,754,982 • • 914,686 1,055,425 1,015,579 478,268 13,222,609 • 901,544 259,000 1,720,839 389,693 13,983,449 • 1,074,335 277,769 655,918 603,217 14,851,418 • • 1,102,552 498,965 515,414 159,582 16,097,112 • 974,549 1,392,662 336,967 451,551 17,144,469 • 1079,490 1,129,000 104,780 194,525 17,044,305 • 1,102,910 L129,000 100,125 212,210 17,466,965 • • • • • • • • • • • • • • • 71 • • CITY OF WEST UNIVERSITY PLACE RATIO OF NET GENERAL BONDED DEBT TO ASSESSED VALUE AND NET BONDED DEBT PER CAPITA Last Ten Fiscal Years Table 3 Ratio of Net Fiscal Year Less Debt Bonded Debt Net Bonded Ended Assessed Gross Service Net to Assessed Debt December 31, Population Value Bonded Debt* Funds Bonded Debt Value Per Capita 1995 11920 1,373,046,390 27,160,000 1996 12,920 1,450,131,620 33,930,000 1997 12,920 1,481,163,540 32,760,000 1998 12,920 1,505,694,530 41,020,000 1999 12,920 1,567,240,600 39,045,000 2000 14,211 1,781,467,580 58,475,000 2001 14,211 2,022,417,900 60,050,000 2002 14,211 2,300,012,640 70,250,000 2003 14,211 2,488,973,270 76,705,000 2004 14,211 2,592,882,830 75,170,000 2005 14,211 2,737,884,200 71,950,000 2006 14,211 2,913,000,000 68,575,000 Source - Tax assessor/coll ector and accounting records of the City. • Tax Supported 914,817 26,245,183 1.91 2,031 1,102,160 32,827,840 2.26 2.541 938,753 31,821,247 2.15 2,463 636,948 40,383,052 2.68 3,126 811,335 38,233,665 2.44 2,959 838,547 57,636,453 3.24 4,056 633,071 59,416,929 2.94 4,181 567,825 69,682,175 3.03 4,903 656,144 76,048,856 3.06 5,351 782,534 74,387,466 2.87 5,234 1,043,834 70,906,166 2.59 4,990 1,041834 67,531,166 2.32 4,752 72 CITY OF WEST UNIVERSITY PLACE, TEXAS RATIO OF ANNUAL DEBT SERVICE EXPENDITURES FOR GENERAL BONDED DEBT TO TOTAL GENERAL EXPENDITURES Last Ten Fiscal Years Table 4 Ratio of Total Debt Total Debt Service Fiscal Service General Requirements Year Principal Interest Requirements Expenditures to Expenditures 1994 $ 685,000 $ 1,705,780 $ 2,390,780 $12,780,238 18.71 1995 735,000 1,621,489 2,356.489 17,360,827 13.57 1996 1,015.000 1,621,489 2.636,489 16,725,431 15.76 1997 1.085,000 1,856,455 2,941,455 13,052.607 22.54 1998 1.425,000 1,932,122 3,357,122 15,826,726 21.21 1999 1,585,000 2,045,071 3,630,071 16,248,570 22.34 2000 1,780,000 2,058,343 3,838.343 18,091 A26 21.22 2001 1,880,000 2,813,336 4,693,336 25,991.457 18.06 2002 2,185,000 3.130,630 5,315.630 27,738,275 19.16 2003 2,295,000 3,808,650 6,103,650 28,51 1,910 21.41 2004 2,685,000 3,734,050 6,419,050 28,068,367 22.87 2005 (Estimated) 2,900,000 3,504,360 6,404,360 21,426,390 29.89 2006 (Budget) 3,375,000 3,314,662 6,689,662 29,070,060 23.01 Note - Total debt service requirements includes fiscal agent's fee. This schedule reflects general expenditures for all Governmental Fund Types of the City. 73 CITY OF WEST UNIVERSITY PLACE HISTORICAL OPERATIONS OF THE CITY Budget GENERAL FUND REVENUES General Property Taxes Sales Taxes Franchises Fees Licenses & Permits Fines & Forfeitures Charges for Services Investment Income Other Revenue Total Revenues EXPENDITURES Administration Public Safety Public Works Public Service Total Expenditures Excess Revenue and Other Sources Over (Under) Expenditures and Other uses FUND BALANCE Beginning Fund Balance January I Prior Period Adjustments Ending Fund Balance as of December 31 DEBT SERVICE FUND Ending Fund Balance as of December 31 2004 2003 $ 5,891.350 $5.531,360 $5.156.102 $ 4.762,649 710,300 681,090 699,593 777.290 973.200 975,660 872,221 873,649 484,700 503,600 568.829 432,144 201,800 203,340 193,322 243.931 1,361,890 1,079,490 974,549 1,086,952 100,000 72,780 70,166 75,620 190,710 191,800 238,540 173,148 $ 9,913,950 $9,239,120 $8,773,322 $ 8,425,383 $ 2,116,960 $2,038.250 $1,626,183 $ 1.952.308 5,175,460 4.828,010 4,616,019 4,701,684 1,812,550 1,528,380 1,642.867 1,631,434 1,394,750 1,335,490 1,095,134 928,830 $ 10,499,720 $9,730,130 $8,980,203 $ 9,214,256 $ 28,250 $ 378,990 $ 45,119 $ (157,873) $ 3,414,270 $3,035,281 $2,990,162 $ 2,925,536 222,499 $ 3,442,520 $3,414,270 $3,035,281 $ 2,990,162 $ 1,043,834 $1,043,834 $ 782,534 $ 656,145 74 Table 5 2001 1998 $ 4,519,428 877,185 939,577 386,124 304,812 1,074,335 113,421 146,760 $ 8,361,642 $ 4,166,847 533,646 896,958 472,081 274,331 901,544 336,451 50,672 S 7,632,530 $ 3,605,950 786,672 824,614 496,677 274,001 914,686 346,193 352,037 S 7,600,830 $ 3,309,185 543,556 818,326 396,484 307,058 796,763 306,790 $ 3,186,390 637,106 804,005 558,469 184,813 702,131 443,834 S 3,124,989 543,755 716,279 421,159 367,165 1,488,771 301,604 151,073 152,933 75,423 _L6 ,629,235 $ 6,669,681 S 7,039.145 $ 2,019,807 $ 1,777,263 $ 1,777,263 $ 1,803,017 S 1,571,878 $ 1,462,013 4,336,152 3,525,192 3,525,192 2,952,688 2,892,950 2,900,458 1,484,477 1,490,417 1,490,417 1,423,214 1,275,690 1,996, 804 822,380 794,869 794,869 806,536 658,310 700,059 816 S8 662 $ 741 7 587 $ 7,587,741 $ 6,985,455 S 6,398,828 $ 7,059,334 , , , , 752) S (86 $ (1,000,282) $ (227,670) $ (173,620) $ 430,373 $ (110,189) , $ 2,993,248 $ 3,993,530 $ 4,221,200 $ 4,394,820 S 3,964,447 $ 4,074,636 496 906 $ 2 S 2,993,248 S 3,993,530 $ 4,221,200 $ 4,394,820 $ 3,964,447 , , $ 567,825 $ 633,071 $ 811,335 $ 811,335 $ 638,877 S 938,753 75 CITY OF WEST UNIVERSITY PLACE, TEXAS SALES TAX RECEIPTS Table 6 Fiscal Year Sales Tax Equivalent Tax Rate % of Adjusted Ended 12-31 Receipts Tax Year Equivalent Tax Levy 1995 397,794 1994 0.0274 7.40% 1996 454,906 1995 0.0314 8.47% 1997 543,755 1996 0.0367 9.63% 1998 637,106 1997 0.0423 10.71% 1999 543,556 1998 0.0347 7.60% 2000 786,672 1999 0.0502 11.00% 2001 533,646 2000 0.0300 7.30% 2002 877,185 2001 0.0381 8.43% 2003 777,290 2002 0.0312 7.03% 2004 699,593 2003 0.0270 6.04% 2005 (Estimated) 681,090 2004 0.0249 5.65% 2006 (Budget) 710,300 2005 0.0244 5.67% 76 CITY OF WEST UNIVERSITY PLACE, TEXAS ANALYSIS OF TAX BASE TAX BASE DISTRIBUTION LAST 9 YEARS Table 7 2005 Tax Roll (Estimated) 2004 Tax Roll 2003 Tax Roll Type of Property Amount % Amount % Amount % Residential $ 2,903,252,903 VacantLots/Tracks 35,551,933 Commercial & Industrial 26,294,749 Utilities 43,241,020 Other 50,123,063 Total Market Value $ 3,058,463,668 Less: Exemptions 145,463,668 Total Taxable Value $ 2,913,000,000 9493 S 21727,604,740 1.16 33,020,990 0.86 25,734,070 1.41 20,532,450 1.64 25,182,510 $ 2,832,074,760 94,190,560 _$_2,737,884,200 96.31 S 2.518,869,720 96.98 1.17 25,864,390 1.00 0.91 20,367,190 0.78 0.72 21,073,580 0.81 0.89 11,130,650 0.43 $ 2,597,305,530 79,831,440 S 2,517,474,090 2002 Tax Roll 2001 Tax Roll 2000 Tax Roll Type of Property Amount % Amount % Amount % Residential $ 2,369,631,220 VacantLots/Tracks 21,886,930 Commercial & Industrial 20,735,470 Utilities 30,281,390 Other 9,300,210 Total Market Value $ 2,451,835,220 Less: Exemptions 54,426,270 Total Taxable Value S 2,397,408,950 96.65 $ 2,203,866,100 0.89 20,649,870 0.85 21,536,490 1.24 28,138,830 0.38 14,713,550 $ 2,288,904,840 54,014,970 $ 2,234,889,870 9628 S 1,976,639,680 96.22 0.90 21,146,270 1.03 0.94 17,447,860 0.85 1.23 26,778,740 1.30 0.64 12,308,300 0.60 $ 2,054,320,850 57,022,280 S 1,997,298,570 1999 Tax Roll 1998 Tax Roll 1997 Tax Roll 77- Type of Property Amount % Amount % Amount Residential $ 1,690,522,670 Vacant Lots/Tracks 13,682,730 Commercial & Industrial 16,319,980 Utilities 26,260,380 Other 12,027,910 Total Market Value S 1,758,813,670 Less: Exemptions 56,106,070 Total Taxable Value $ 1,702,707,600 96.12 $ 1,482,846,550 0.78 14,466,710 0.93 12,882,000 1.49 28,699,660 0.68 7,076,140 S 1,545,971,060 59,326,660.00 S 1,486,644,400 95.92 $ 1,462,950,680 95.53 0.94 12,566,760 0.82 0.83 17,579,170 1.15 1.86 29,869,890 1.95 0.46 8,457,910 0.55 S 1,531,424,410 63,727,640 S 1,467,696,770 77 CITY OF WEST UNIVERSITY PLACE, TEXAS REVENUE BOND COVERAGE LAST TEN FISCAL YEARS Table 8 Net Revenues Calendar Gross Operating Available for Debt Service Requirments (3) Year Revenues (1) Expenses 2 Debt Service Principal Interest Total Coverage 1995 2,966,340 2,354,380 611,960 1996 3,133,575 2,429,479 704,096 1997 2,968,012 1,990,369 977,643 1998 3,366,410 2,360,258 1,006,152 1999 3,413,889 2,297,558 1,116,331 2000 3,427,821 2,613,128 814,693 2001 3,274,339 2,352,802 921,537 2002 3,358,111 2,469,348 888,763 2003 3,106,875 2,359,745 747,130 2004 4,204,407 2,565,022 1,639,385 2005 4,705,000 2,681,510 2,023,490 2006 4,755,000 2,888,780 1,866,220 (1) Total revenues including interest, excluding tap fees. (2) Total operating expenses less depreciation. (3) Includes revenue bonds only. 5,000 251,590 256,590 3.81 220,000 316,630 536,630 1.87 225,000 484,177 709,177 1.57 335,000 510,759 845,759 0.96 350,000 489,684 839,684 1.10 360,000 801,739 1,161,739 0.77 510,000 765,160 1,275,160 0.59 540,000 740,339 1,280,339 1.28 565,000 715,340 1,280,340 1.58 675,000 595,994 1,270,994 1.47 78 ORDINANCE NO. 1815 AN ORDINANCE APPROVING AND ADOPTING A BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2006 AND ENDING DECEMBER 31, 2006; APPROPRIATING FUNDS FOR SUCH BUDGET; AND CONTAINING FINDINGS AND PROVISIONS RELATING TO THE SUBJECT. WHEREAS, as required by the City Charter and state law, the City Manager has prepared and submitted to the City Council a budget with estimates of expenditures and revenues of all city divisions and activities for the year beginning January 1, 2006 and ending December 31, 2006; and WHEREAS, such budget has been timely filed with the City Secretary, the City Council has had sufficient time to review and revise such budget and notice of a public hearing upon such budget has been duly given; and WHEREAS, a public hearing has been held, and all taxpayers and interested persons were provided an opportunity to attend and participate in such hearing; and WHEREAS, public participation, input and suggestions regarding the budget have been received and considered by the City Council, and the City Council has made changes as the City Council considers warranted by law in the best interest of the municipal taxpayers, and the City Council has found and determined that the budget adopted by this ordinance does not allow expenditures during the budget period in excess of funds estimated to be on hand during the same period; NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WEST UNIVERSITY PLACE, Section 1. The matters and facts set out in the preamble of this ordinance are found and determined to be true and correct and are hereby approved and adopted by the City Council. Section 2. The document entitled "City of West University Place Budget, For the Fiscal Year Beginning January 1, 2006 and Ending December 31, 2006" ("Budget") is hereby approved and adopted. A true copy of the Budget is attached to and made a part of this ordinance as Exhibit A. Funds in the amounts indicated in such Budget for each fund are appropriated for the purposes and projects described in such Budget. Section 3. The Employee Position Schedule in the Code of Ordinances of the City of West University Place is hereby amended in its entirety to read as shown in Exhibit B, attached to and made a part of this ordinance Section 4. That this ordinance approving and adopting the Budget is made in all things in accordance with the terms and provisions of the City Charter of the City of West University Place, Texas and the laws of the State of Texas and shall be interpreted and construed in compliance therewith. Section 5. All ordinances and parts of ordinances in conflict herewith are hereby repealed to the extent of the conflict only. Section 6. If any word, phrase, clause, sentence, paragraph, section or other part of this ordinance or the application thereof to any person or circumstance, shall ever be held to be invalid or unconstitutional by any court of competent jurisdiction, neither the remainder of this ordinance, nor the application of such word, phrase, clause, sentence, paragraph, section, or other part of this ordinance to any other persons or circumstances, shall be affected thereby. Section 7. The City Council officially finds, determines and declares that a sufficient written notice of the date, hour, place and subject of each meeting at which this ordinance was discussed, considered, or acted upon was given in the manner required by the Open Meetings Act, Chapter 551, Texas Local Government Code, as amended, and that each such meeting has been open to the public as required by law at all times during such discussion, consideration and action. The City Council ratifies, approves and confirms such notices and the contents and posting thereof. Section 8. After adoption of the Budget, the City Manager shall provide for the filing of a true copy of the Budget (and each amendment) in the office of the County Clerk of Harris County, Texas. Section 9. The public importance of this measure and the requirements of the law create an emergency and an urgent public necessity requiring that this Ordinance be passed and take effect as an emergency measure, and a state of emergency is hereby declared, and this Ordinance is accordingly passed as an emergency measure and shall take effect immediately upon adoption and signature. PASSED, APPROVED, ADOPTED AND SIGNED ON, this 24th day of October 2005. Voting Aye: Voting Nay: el~- - ter . ;,-dam _>„ram Absent: 71, =-k- ATTEST: K y ynn Holloway City Secretary (SEAL) RECOMMENDED: City Manager Signed: Burt Ballanfant Mayor APPR,OV$y qEI AS TO LEGAL FORM: City Attorney Exhibit "A" 2006 Budget CITY OF WEST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2006 AND ENDING DECEMBER 31, 2006 2004 2005 2006 Actual Estimated Budget BEGINNING BALANCE Cash Less: Obligations GENERAL FUND $ 3,676.191 (831.029) $ 3,676,191 (785 911) S 3,500,000 (230,730i NET BEGINNING BALANCE 2,845,162 2,890,280 3,269,270 REVENUES Ad Valorem Taxes 5,156,102 5,531,360 5,891,350 Franchise Fees 872,221 975,660 976,200 City Sales Tax 699,593 681,090 710,300 Licenses and Permits 554,954 503,600 484,700 Fees for Services 296,424 335,000 316,000 Other Charges and Fees 262,743 216,290 225,720 Recreation Fees 429,437 528,200 561,190 Fines and Court Costs 193,322 203,340 201,800 Investment earnings 70,166 72,780 100,000 Other Revenues 238,361 191,800 190,710 Interfund Transfers RZ7 nnn Q7n nnn 0- n nnn EXPENDITURES Administration 629,896 626,430 644,630 Finance 1,581,287 1,411,820 1,472,330 Police 2,605,153 2,645,080 2,846,070 Fire 2,010,868 2,182,930 2,329,390 Public Works 1,417,251 1,528,380 1,812,550 Parks and Recreation 1,320,750 1,335,490 1394,750 TOTAL EXPENDITURES 9,565,205 9,730,130 10,499,720 NET REVENUES (EXPENDITURES) 45,118 378,990 28.250 NET ENDING BALANCE 2,890,280 3,269,270 3,297,520 Cash 3,676,191 37500,000 3,500,000 Obligations (1) $ (785 911) $ (230 730) $ (202 480) (1) Includes $145,000 for the City Mannoer'c emnlnvmrnt rnnt,rt Exhibit "A" (continued) 2006 Budget CITY OF NEST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2006 AND ENDING DECEMBER 31, 2006 2004 2005 2006 Actual Estimated Budget DEBT SERVICE FUND BEGINNING BALANCE Cash $ 656,145 $ 782,534 $ 1,043,834 Less: Obligations - - _ NET BEGINNING BALANCE 656,145 782,534 1,043,834 REVENUES Ad Valorem Taxes 6,535,439 6,633,660 6,652,670 Interest 15,899 32,000 42,000 TOTAL REVENUES 6.551,338 6,665,660 6,694,670 EXPENDITURES Debt Service and Fees 6,424,949 6,404,360 6,694,670 TOTAL EXPENDITURES 6,424,949 6,404,360 6,694 670 NET REVENUES (EXPENDITURES) 126,389 261,300 - NET ENDING BALANCE 782,534 1,043,834 1,043,834 Cash 782.534 1,043,834 770,505 Obligations $ - $ - $ 273,329 Exhibit "A" (continued) 2006 Budget CITY OF WEST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2006 AND ENDING DECEMBER 31, 2006 2004 2005 2006 Actual Estimated Budget WATER FUND BEGINNING BALANCE Cash $ 3,066,843 $ 3,192,437 $ 1,000,000 Less: Obligations (2,253 853) (2,655,112) (404 525) NET BEGINNING BALANCE 812,990 537,325 595,475 REVENUES Service Charges 4,201,687 4,705,000 4,755,000 Interest 2,720 10,000 10,000 Other - - 10.000 TOTAL REVENUES 4,204,407 4,715,000 ___4,775,000 EXPENDITURES Public Works 2,454,685 2,681,510 2,888,780 Non-Departmental 2,025,387 1,975,340 1,916,000 TOTAL EXPENDITURES 4,480.072 4.656_R50 A stns 7Rn NET REVENUES (EXPENDITURES) (275,665) 58,150 (29,780) NET ENDING BALANCE 537,325 595,475 565.695 CITY OF WEST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2006 AND ENDING DECEMBER 31, 2006 2004 2005 2006 Actual Estimated Budget WATER FUND CAPITAL RESERVE BEGINNING BALANCE Cash $ 134,725 $ 25,009 $ 38.009 Less: Obligations - _ - NET BEGINNING BALANCE 134,725 25,009 38,009 REVENUES Transfers from: Water and Sewer Fund - 50,000 - Interest 621 1,000 5,000 TOTAL REVENUES 621 51,000 5,000 EXPENDITURES Capital Projects Water metering project 58,245 - - Liftstation repairs 52,092 38,000 - Fiscal 2005 repair contingency - - 20,000 TOTAL EXPENDITURES 110,337 38.000 ?n nnn NET REVENUES (EXPENDITURES) (109,716) 13,000 (15,000) NE '1 ENDING BALANCE 25,009 38.009 23,009 Cash 25,009 69,725 24,725 Obligations $ _ $ _ $ _ Exhibit "A" (continued) 2006 Budget CITY OF WEST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2006 AND ENDING DECEMBER 31, 2006 2004 2005 2006 Actual Estimated Budget SOLID WASTE FUND BEGINNING BALANCE Cash $ 262,877 $ 487,254 $ 500,000 Less: Obligations (166,696) (159863) (69109) NET BEGINNING BALANCE 96,181 327,391 430.891 REVENUES Service Charges 906,254 940,000 940,000 Sates of Recyclable Material 197,232 210,000 205,000 Interest 4,177 4,200 3,500 Transfer from Other Funds - EXPENDITURES Operations 676,448 825,700 1,202,250 Administration 2X000 225,000 225,000 TOTAL EXPENDITURES 876,448 1,050,700 1,427,250 NET REVENUES (EXPENDITURES) 231,215 103,500 (278,750) NET ENDING BALANCE 231,215 430,891 152,141 Cash 487,254 500,000 200,000 Obligations $ (159,863) $ (69,109) $ (29,359) Exhibit "A" (continued) 2006 Budget CITY OF WEST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2006 AND ENDING DECEMBER 31, 2006 2004 2005 2006 Actual Estimated Budget BEGINNING BALANCE Cash Less: Obligations CAPITAL PROJECTS FUND $ 305,496 $ - 74,115 $ (8.661) 76,568 - NET BEGINNING BALANCE 305,496 65,454 76,568 REVENUES Transfers from: Infrastructure replacement - 269,000 150,000 Grants 16,994 - Interest 828 _ - Friends of West U Parks - - 100,000 Debt (Certificates of Obligatio n) _ _ Aa n non EXPENDITURES Imaging/Agenda Management - 41,000 - WestU Recreation Center 17,571 28,000 - Tree Inventory 31,900 - _ Downtown/Edloe Project 198,540 2,068 Multi-media for City Hall - 60,000 Gateway signs 4,180 2,818 - Parks and Recreation Software - 34,000 - Fire Appratus - - 450,000 Rice Pocket Park/Courtyard - 175,000 W estU Rec Center/Colonial Park MP - _ - Police Station/EOC Expansion - 25,000 25,000 Railroad crossing quiet zone - 65,000 - Major Repairs to Buildings - - 100,000 Completed projects 5,673 Fiscal Year 2006 Contingency - - 25,000 TOTAL EXPENDITURES 257,864 257,886 775,000 NET REVENUES (EXPENDITURES) _ (240,042) 11,114 (75,000) NET ENDING BALANCE 65 454 76 56R 1 :A❑ Exhibit "A" (continued) 2006 Budget CITY OF WEST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2006 AND ENDING DECEMBER 31, 2006 2004 2005 2006 Actual Estimated Budget INFRASTRUCTURE REPLACEMENT FUND BEGINNING BALANCE Cash $ 15,635,852 $ 5,155,121 $ 2,886,276 Less: Obligations - - - NET BEGINNING BALANCE 15,635,852 5,155,121 2.886.276 REVENUES Grants 259,000 Bond Proceeds - - _ Interest 204,210 185,000 91.000 Other - _ TOTAL REVENUES 463,210 185,000 91,000- EXPENDITURES Area 5B/6A _ Pipe Bursting _ _ Area 7B 8,563 - Area 8 707,758 - _ Area 9 1,065,480 - _ Area 10 4,725,306 955,000 1,712,043 Area 11 A 24,493 - - Area 11B 4,270,119 1,200,000 654,950 Area 12 3,709 - Water Tower Renovation - - 200,000 Completed projects 107,856 - _ Administrative & Issuance Costs 30,657 25,000 25,000 Contingency - 4,845 25,000 Transfer to Capital Proiect Fund - 969 onn I so nnn NET REVENUES (EXPENDITURES) (10,480,731) (2,268,845) (2,675,993) NET ENDING BALANCE 5,155,121 1886,276 210,283 Cash 16,733,613 15,517,018 2tO,283 Obligations $ - $ - S - I Exhibit "A" (continued) 2006 Budget CITY OF WEST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2006 AND ENDING DECEMBER 31, 2006 2004 2005 2006 Actual Estimated Budget SIDEWALK CONSTRUCTION FUND BEGINNING BALANCE Cash S 4,809,408 S 4,466,445 $ 2,486,445 Less: Obligations - BALANCE REVENUES Interest 49,904 50,000 29,993 Metro Grant 1,006,668 - 493.332 TOTAL REVENUES 1,056.572 50.000 523 ^25 EXPENDITURES Sidewalk Construction 1,399,535 2,030,000 3,009,770 TOTAL EXPENDITURES 1,399 535 2,030,000 3,009,770 NET REVENUES (EXPENDITURES) (342,963) (1,980,000) (2,486,445) NET ENDING BALANCE 4,466.445 2.486.445 _ CITY OF WEST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2006 AND ENDING DECEMBER 31, 2006 2004 2005 2006 Actual Estimated Budget DRAINAGE IMPROVEMENT FUND BEGINNING BALANCE Cash $ $ 65,020 $ 4,540 Less: Obligations _ _ - NET BEGINNING RALANCF _ Ac nan A cnn REVENUES Proceeds from issuance of bonds - - 5,000.000 Interest on investments - - 25,000 Harris County Flood Control Grant 110,000 - _ TOTAL REVENUES 110,000 - 5 025 000 EXPENDITURES Drainage Improvements 44.980 60AR0 4 non non NET REVENUES (EXPENDITURES) 65,020 (60,480) 1025 000 iNa 1 MNLUNU bALA1NCC 65,020 4.540 1,019,540 Cash 65,020 259,000 Obligations $ - $ - $ _ Exhibit "A" (continued) 2006 Budget CITY OF WEST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2006 AND ENDING DFCRMRFR 11 20116 2004 2005 2006 Actual Estimated Budget EIlIPOLYEE BENEFIT PI Al) BEGINNING BALANCE Cash $ $ - $ (12,280) Less: Obligations - - NET BEGINNING BALANCE - (12 280) REVENUES Interest on investments - _ Transfer from other funds 74.720 133,050 TOTAL REVENUES 74,720 133,050 NET REVENUES (EXPENDITURES) - (74,720) (145,330) EXPENDITURES Benefits _ 87,000 100.000 NET ENDING BALANCE (12,280) 20,770 Cash 20 770 Obligations $ - $ _ $ - CITY OF WEST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2006 AND ENDING DECEMBER 31, 2006 2004 2005 2006 Actual Estimated Bud et EQUIPMENTREPLACEMENI FUND BEGINNING BALANCE Cash $ 279,103 $ 70,836 $ 49,196 Less: Obligations - _ NET BEGINNING BALANCE 279,103 7(1836 49,196 REVENUES Transfers from other Funds - 298,820 251.570 Other Revenues 18,159 34,170 - Interest 2,013 750 750 EXPENDITURES Replacement Equipment 228,439 355,380 110,000 TOTAL EXPENDITURES 228.439 355,380 110,000 NET REVENUES (EXPENDITURES) (208,267) (2L640) 142,320 NET ENDING BALANCL 70,836 49.196 191,516 Cash 70,836 49,196 200.793 Obligations $ - $ - S Exhibit "A" (continued) 2006 Budget CITY OF WEST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2006 AND ENDING PARKSFUND BEGINNING BALANCE Cash Less: Obligations $ 12,153 $ 13,344 $ 13,544 NET BEGINNING BALANCE 11153 13,344 I3,544 REVENUES Contributions Interest 4,135 107 2,500 200 1500 100 TOTAL REVENUES 4,242 2,700 2,600 EXPENDITURES Parks and Recreation 3,051 2,500 15,000 TOTAL EXPENDITURES 3.051 2,500 15,000 NET REVENUES (EXPENDITURES) 1,191 200 (12,400) NET ENDING BALANCE $ 13,344 $ 13,544 $ 1,744 CITY OF REST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2006 AND ENDING DECEMBER 31, 2006 2004 2005 20,06 Actual Estimated Budget COURT TECHNOLOGY FUND BEGINNING BALANCE Cash Less: Obligations $ 2,936 $ _ 2,594 $ 4,919 NET BEGINNING BALANCE 2.936 2.594 4,919 REVENUES Interest on investments Court Fees 67 8,335 25 6,800 25 6,800 TOTAL REVENUES 8.402 6.825 6,825 EXPENDITURES Data Processing Equipment 8.744 4,500 10,()00 TOTAL EXPENDITURES 8,744 4,500 10,000 NET REVENUES (EXPENDITURES) (342) 2,325 (3,175) NET ENDINU BALANCE 2,594 4,919 1.744 Cash 2,594 4,919 1,744 Obligations $ - $ - $ Exhibit "A" (continued) 2006 Budget CITY OF WEST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2006 AND ENDING DECEMBER 31, 2006 2004 2005 2006 Actual Estimated Budget COURT SECURTTY FTIND BEGINNING BALANCE Cash $ - $ $ 1,000 Less: Obligations - NET BEGINNING BALANCE - 1000 REVENUES Interest on investments - _ Court Fees - 1,000 4,900 TOTAL REVENUES - 1.000 a onn EXPENDITURES Data Processing Equipment - _ 4,900 TOTAL EXPENDITURES - - 4,900 NET REVENUES (EXPENDITURES) - 1,000 - NET ENDING BALANCE - 1,000 1,000 Cash - 1,000 1,744 Obligations $ - $ - $ - CITY OF WEST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2006 AND ENDING DECEMBER 31, 2006 2004 2005 2006 Actual Estimated Budget METRO GRANT FUND BEGINNING BALANCE Cash $ - $ $ 259,000 Less: Obligations - _ - NET BEGINNING BALANCE 259,000 REVENUES Interest on investments - METRO Grant - 259 000 259,000 TOTAL REVENUES - 259,000 259,000 EXPENDITURES An) purpose authorized by Grant - - 518,000 TOTAL EXPENDITURES - 518,000 NET REVENUES (EXPENDITURES) 259,000 (259,000) NET ENDING BALANCE 259,000 Cash 259,000 Obligations $ - $ - $ _ Exhibit "B" Employee Position Schedule Finance Department Positions are hereby created, established and classified for the Finance Department, as set out in this schedule. The duties of each position are as prescribed in the Citv's Charter, ordinances, resolutions, motions, rules, regulations,. administrative orders, departmental rules and orders and job descriptions as amended from time to time. The salary for each position is prescribed by this schedule. This schedule takes the place of all lists, classifications, and schedules previously adopted or observed. The department is hereby reorganized as shown in this schedule, and any position not included in this schedule is abolished. Position Salary (per year , unless otherwise indicated) Minimum Maximum Additional Other Number Base Pay Base Pay Pay, items Provisions Description Authorized See Note I See Note 1 See Note 2 Note 3 Finance Director 1 $ 65,582 $ 87.880 A;L;B Assistant Finance Director 1 $ 50,835 $ 68,307 L;B;I Deputy Tax Assessor Collector 1 $ 42,931 S 57,699 L:B:I Accounting Specialist 3 $ 31,720 $ 42,640 L;B;I Municipal Court Clerk 1 $ 42,931 $ 57,699 L;B;1 Sr. Court/Collection Clerk 1 $ 29 244 $ 39,291 L;B:1 S Note 1: The actual rate of compensation is determined by the City Manager within the parameters of this schedule 2: Explanation ofcodes: A - Expense allowance as determined by CAN Council L - Longevity pay is $5 per month for each year of service. B - City benefits and eligibility are determined by the City Council from time to time I - Incentive pay is determined by the City Manager, not to exceed $120 monthly: a. S30 monthly for training in an additional specialty b. $45 monthly for certification by Board of Tax Professional Examiners: Texas Association of Assessing Officers, Texas Municipal Court Clerks Association, American Payroll As-sciation, Purchasing Association, Texas Water Utilities Association: or American Institute of Certified Public Accountants c. $30 for each level of education beginning with Associates Degree Note 3: The Court Clerk/Collection position may be job-shared. The authorization is full time Exhibit "B" (continued) Police Department Positions are hereby created, established and classified for the Police Department, as set out in ihis schedule. The duties of each position are as prescribed in the City's Charter, ordinances, resolutions, motions, rules, regulations, administrative orders, departmental rules and orders and job descriptions as amended from time to time. The salary for each position is prescribed by this schedule. This schedule takes the place of all lists, classifications, and schedules preciously adopted or observed. The department is hereby reorganized as shown in this schedule, and any position nor included in this schedule is abolished. Position Salary (per vear, unless otherwise indicated) Minimum Maximum Additional Other Number Base Pay Base Pay Pay items Provisions Description Authorized See Note- I See Note 1 See Note ? Note 3 Police Chief 1 $ 84,594 $ 105,082 A;L;B CPO Police Captain 1 $ 63,965 $ 82,645 L;B;I CPO Police Lieutenant 2 $ 58,626 $ 78,789 L;B;I CPO Police Sergeant 4 $ 50,979 $ 68,512 L;B;I CPO Police Officer 15 $ 41,382 $ 54.809 L;B;I CPO Administrative Assistant 1 $ 36,691 $ 49,317 L;B;I Telecommunication Operator 8 $ 31,661 $ 42,549 L;B;I Police Officer Intern (Part time) 1 $10.00 per hour _ Note 1: The actual rate of compensation is determined by the City Manager within the parameters of this schedule Note 2: Explanation of codes: A - Expense allowance as determined by City Council L - Longevity pay is $5 per month for each year of service. B - City benefits and eligibility are determined by the City Council from time to time I - Incentive pay is determined by the City Manager, not to exceed $300 monthly- a. $90 monthly maximum for academic degree held, b. $90 monthly maximum for professional certifications c. $120 monthly maximum for in-service training and other certifications Note 3: Explanation of codes CPO - Certified notice officer Exhibit "B" (continued) Fire Department Positions are hereby created, established and classified for the Fire Department, as set out in this schedule. The duties of each position are as prescribed in the City's Charter, ordinances, resolutions, motions, rules, regulations, administrative orders, departmental rules and orders and job descriptions as amended from time to time. The salary for each position is prescribed by this schedule. This schedule takes the place of all lists, classifications, and schedules previously adopted or observed. The department is hereby reorganized as shown in this schedule, and any position not included in this schedule is abolished. Position Salary (per rear, unless otherwise indicated) Minimum Maximum Additional Other Number Base Pay Base Pay Pay items Provisions Description Authorized See Note I See Note I See Note 2 Note 3 Fire Chief 1 $ 84,594 $ 105,082 A;L;B Fire Marshal 1 S 61,904 $ 77,470 L;B;I CPO Fire Captain 3 $ 57,645 $ 77,470 L;B;I CPO(1) Fire Lieutenant 3 $ 48,037 $ 64,559 L;B;I CPO(1) Fire Fighter/Paramedic 15 $ 38,672 $ 52,592 L;B;I CPM;CPO(1) Administrative Assistant 1 $ 36,691 $ 49,317 L;B;I IT/Communication Manager 1 $ 54,642 $ 73,237 L;B;I CPE Fire Fighter/Paramedic, part-time 12 $14.03 per hour Note 1: The actual rate of compensation is determined by the City Manager within the parameters of this schedule Note 2: Explanation of codes A - Expense allowance as determined by City Council L - Longevity pay is $5 per month for each year of service. B - City benefits and eligibility are determined by the City Council from time to time I - Incentive pay is determined by the City Manager, not to exceed a..$90 monthly for academic degree held. b. $90 monthly for professional fire fighter certifications c. $120 monthly for in-service training and other certifications Note 3: Explanation of codes CPO - Must he certified peace officer CPO(1) - Must be a certified peace officer if designated arson investigator for a shift. CPM - Must be certified as a Paramedic, CPE - Must be certified as EMT or Paramedic. Exhibit "B" (continued) Public Works Department Positions are hereby created, established and classified for the Fire Department, as set out in this schedule. The duties of each position are as prescribed in the City's Charter, ordinances, resolutions, motions, rules, regulations, administrative orders, departmental rules and orders and job descriptions as amended from time to time. The salary for each position is prescribed by this schedule. This schedule takes the place of all lists, classifications, and schedules previously adopted or observed. The department is hereby reorganized as shown in this schedule, and any position not included in this schedule is abolished. Position Description Number Authorized Salary (per year, unless otherwise indicated) Minimum Maximum Additional Base Pay Base Pay Pay items See Note I See Note I See Note 2 Other Provisions Note 3 Assistant City Manager 1 $ 86,549 $ 116,002 A;L;B G Office Manager 1 $ 42,931 $ 57,699 L;B;I G Administrative Assistant 1 $ 36,691 $ 49,317 L;B;I G Secretary 1 $ 26,749 $ 35,922 L;B;I G Permit Technician 2 $ 30,492 S 41,516 L;B;I G Chief Building Official 1 $ 54,642 $ 73,237 L;B;I G Plans Examiner 1 $ 42,931 $ 57,699 L;B;I G Building Inspector 2 $ 36,691 $ 43,317 L;B;I G Code EnforcemenUACO 1 $ 36,691 $ 49,317 L;B;I G City Planner/Forester 1 $ 54,642 $ 73,237 L;B;I G General Services Superintendent 1 $ 54,642 $ 73,237 L;B;I G Crew Leader 4 S 31,720 S 41640 L;B;1 G,U Crew Chief 1 $ 36,691 $ 49,317 L;B;I S Traffic Technician 1 $ 31,720 $ 42,640 L;B;I G Mechanic 1 $ 30,493 $ 41,516 L;B;I G Maintenance Worker 1 4 $ 23,005 $ 30,909 L;B;I G,U Maintenance Worker 11 1 $ 24,253 $ 32,573 L;B;1 U Equipment Operator 5 $ 29,244 $ 39,291 L;B;I G,U,S Operations Superintendent 1 $ 54,642 S 73,237 L;B;I U Public Works Coordinator 1 $ 47,299 $ 63.544 L;B;I U Field Services Supervisor 1 $ 42,931 $ 57,699 L;B;I U Plant Supervisor 1 $ 42,931 $ 52699 L;B;I U Lead Plant Operator 1 $ 31,720 $ 42,640 L;B;I U GIS Technician 1 $ 36,691 $ 49,317 L;B;I U Plant Operator 2 $ 29,244 $ 39,291 L;B;I U Driver 4 S 29.244 S 39,291 L13:1 S Note 1: The actual rate of compensation is determined by the City Manager within the parameters of this schedule Note 2: Explanation of codes A - Expense allowance as determined by City Council L - Longevity pay is S5 per month for each year of service. B - City benefits and eligibility are determined by the City Council from time to time I - Incentive pavis determined by the City Manager, not to exceed $240 monthly: a. $120 monthly for academic degree held. b. $120 montMy for professional certifications Note 3: G - General Fund; U - Water and Sewer Fund; S - Solid Waste Fund Exhibit "B" (continued) Parks Department Positions are hereby created. established and classified for the. Parks Department, as set out in this schedule. The duties of each position are as prescribed in the City's Charter, ordinances, resolutions, motions, rules, regulations. administrative orders, departmental rules and orders and job descriptions as amended from time to time. The salary for each position is prescribed by this schedule. This schedule takes the place of all lists, classifications, and schedules previously adopted or observed. The department is hereby reorganized as shown in this schedule, and any full-time position not included in this schedule is abolished. Position Salary (per year, unless otherwise indicated) Minimum Maximum Additional Other Number Base Pay Base Pay Pay items Provisions Description Authorized See Note 1 See Note 1 See Note 2 See Note 3 Parks and Recreation Director 1 $ 65,582 $ 87,880 A;L;B Administrative Assistant 1 $ 36,691 $ 49,317 L;B Friends of WestU Parks Dir. 1 $ 32,136 LB P Senior Services Manager 1 $ 44,803 $ 60,195 L;B Recreation Specialist I $ 31,720 $ 42,640 L;B Facility and Park Maint. Super. l $ 42.931 $ 57,699 L;B Maintenance Worker III 1 $ 26,749 $ 35,922 L;B Recreation Manager I $ 44,803 $ 60,195 L;B 1: The actual rate of compensation is determined by the City Manager within the parameters of this schedule Note 2: Explanation of codes: A - Expense allowance as determined by City Council L - Longevity pay is $5 per month for each year of service. B - City benefits and eligibility are determined by the City Council from time to time 3: Explanation of codes- P - Position not classified, pay is set by City Exhibit "B" (continued) Administration Positions are hereby created, established and classified for the Administration Department, as set out in this schedule. The duties of each position are as prescribed in the City's Charter, ordinances, resolutions, motions, rules, regulations, administrative orders, departmental rules and orders and job descriptions as amended from tune to time. The salary for each position is prescribed by this schedule. This schedule takes the place of all lists, classifications, and schedules previously adopted or observed. The department is hereby reorganized as shown in this schedule, and any position not included in this schedule is abolished. Position Salary (per rear unless otherwise indicated) Minimum Maximum Additional Number Base Pay Base Pay Pay items Other Description Authorized See Note ! See Note I See Note 2 Provisions City Manager 1 Determined directly by Council A;L;B Annual Contract City Secretary I Determined directly by Council A;L;B HR/Risk Manager 1 $ 65,582 $ 87,880 L;B Assistant to the City Manager 1 $ 47,299 $ 63,544 L;B Note 1: The actual rate of compensation is determined by the City Manager within the parameters of this schedule except for the City Manager and the City Secretary whose actual rate of compensation is determined directly by the City Council. Note 2: Explanation of codes: A - Expense allowance as determined by City Council L - Longevity pay is $5 per month for each year of service. B - City benefits as determined by the City Council from time to time ORDINANCE NO. 1816 AN ORDINANCE ADOPTING AND SETTING A TAX RATE; LEVYING AND ASSESSING AD VALOREM TAXES FOR TAX YEAR 2005; CONFIRMING AND GRANTING EXEMPTIONS; PROVISIONS RELATING TO THE CONTAINING FINDINGS AND SUBJECT; AND DECLARING AN EMERGENCY. WHEREAS, the City of West University Place Texas (the "City") has bonds outstanding which are payable from ad valorem taxes; and WHEREAS, although the ordinances authorizing such bonds contain general levies of taxes, it is necessary for the City Council to fix a specific rate of tax for tax year 2005, based on the City's appraisal rolls for tax year 2005 which have been prepared, reviewed and certified by the Harris County Appraisal District; and WHEREAS, the tax rate for tax year 2005 must not only provide funds sufficient for debt service on the City's bonds, but must also provide for maintenance and operation of the City; WHEREAS, the assessor and collector of the City ("Assessor") has certified an anticipated collection rate to the City Council, has performed the calculations required by Section 26.04 of the Texas Tax Code, has reported the tax rate and other information required to be reported to the City Council and has published the information required to be published, having been designated to do so by the City Council; and WHEREAS, the required notices have been given, the required hearings have been held, and, at this meeting: (i) the adoption of the tax rate was a separate item on the agenda (and it was also separate from the adoption of the budget), and (ii) a motion to adopt this ordinance was duly made, seconded and adopted in the following form: "I move that property taxes be increased by the adoption of a tax rate of $0.43 per $100;" and WHEREAS, all preparatory steps for the adoption of a tax rate have been taken, as required by law: NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WEST UNIVERSITY PLACE,: Section 1. The matters and facts set out in the preamble of this ordinance are found and determined to be true and correct, and the City Council adopts, confirms, and ratifies all of them. Section 2. The City Council hereby adopts and sets the following tax rate per $100 for tax year 2005, such tax being levied and assessed upon all property subject to ad valorem taxation by the Citv: $0.201 For the purposes of maintenance and operations 0.229 For the purposes of debt service 0.430 Total tax rate "THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S TAX RATE." "THE TAX RATE WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY $10.14." Section 3. Such tax is hereby levied and assessed in accordance with the terms and provisions of Article VIII of the City Charter and the Constitution and laws of the State of Texas, and such levy and assessment are made to provide funds for the 2005 budget of the City for the purposes indicated, including maintenance, operations and debt service for that budget period. However, this section does not prohibit the use of tax proceeds for other lawful purposes. Section 4. The Assessor is hereby directed to assess and collect taxes on all property subject to ad valorem taxation by the City on the basis of 100% of the assessed valuation thereof at the rate set by this ordinance. The taxes levied hereby shrill be delinquent after January 31, 2006. • • • Section 5. The Deputy Tax-Assessor/Collector for the City of West University Place is hereby appointed auditor of any refunds of overpayments or erroneous payments • under the terms of Section 31.11(a) of the Texas Property Tax Code. • • Section 6. The City Council hereby confirms and re-grants the following • exemptions, subject to the legal requirements applicable to each exemption: • (A) $110,000.00 of the appraised value of the residence homestead of an individual who is disabled or who is 65 years of age or older. • • (B) The statutory exemption for each disabled veteran. • • Section 7. All ordinances and parts of ordinances in conflict herewith are • hereby repealed to the extent of the conflict only. • Section 8. If any word, phrase, clause, sentence, paragraph, section or other part of this ordinance or the application thereof to any person or circumstance, shall ever be held to be invalid or unconstitutional by any court of competent jurisdiction, neither • the remainder of this ordinance, nor the application of such word, phrase, clause • , • sentence, paragraph, section, or other part of this ordinance to any other persons or . circumstances, shall be affected thereby. Section 9. The City Council officially finds, determines and declares that a , sufficient written notice of the date, hour, place and subject of each meeting at which • this ordinance was discussed, considered, or acted upon was given in the manner . required by the Open Meetings Act, Chapter 551, Texas Local Government Code as , • amended, and that each such meeting has been open to the public as required by law at all times during such discussion, consideration and action. The City Council ratifies, • approves and confirms such notices and the contents and posting thereof . • Section 10. The public importance of this measure and the requirements of • the law create an emergency and an urgent public necessity requiring that this Ordinance • be passed and take effect as an emergency measure, and a state of emergency is hereby declared, and this Ordinance is accordingly passed as an emergency measure and shall • • • • • • take effect immediately upon adoption and signature. PASSED, APPROVED, ADOPTED AND SIGNED , on this 24th day of October 2005. Voting ANe-~ G / -e Gev , t= ~✓r' k>~,,.?=~!'„ctn.. Voting Nay: Absent: ATTEST: Kaylynn Holloway City Secretary Signed: Burt Ballanfant Mayor (SEAL) RECOMMENDED: 4 City Mana,er APPROVED AS TO LEGAL FORM: City Attorney GLOSSARY OF TERMS -A- -B- -C- 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. BALANCE SHEET: The basic financial statement that 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, revenues 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 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 intergovertunental 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. CAPITAL OUTLAYS: Expenditures which result in the acquisition of or addition to fixed assets which are individually priced more than $ 1000. 103 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 the Texas 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. C.P.I: Abbreviation for Consumer Price Index. The Consumer Price Index is often used as an indication of inflation. CURRENT ASSETS: Those assets, which are available or can be made readily available to finance current operations or to pay current liabilities, or those assets that will be used up or converted into cash within one year. Some examples are cash, temporary investments and taxes receivable which to collected within one year. CURRENT LIABILITIES: Debt or other legal obligations arising from past transactions that must be liquidated, renewed or refunded within one year. -D- DEBT SERVICE: A cost category which typically reflects the repayment of general long-term debt principal 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 star-tin 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 as necessary to generate the same tax dollars as in the previous tax year. ENCUMBRANCES: Obligations in the form of purchase orders or contracts charged to an appropriation that reserves the funds until payment must be made. -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 that are intended to continue to be held or used, such as land, buildings, machinery and equipment. FRANCHISE: A special privilege granted by a governments grant to permit 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. 104 GENERAL OBLIGATION BONDS: Bonds pledging payment backed by the full faith and credit of the issuing government. 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 are typically financed. The acquisition, use and financial resources and the related current liabilities are accounted for through specified funds (General, Special Revenue, Capital Projects and Debt Service.). -M- MODIFIED ACCRUAL BASIS: This accounting technique is a combination of cash and accrual accounting since expenditures are immediately incurred as a liability, yet 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, require ordinances. -P- PERSONAL SERVICES: The costs associated with compensating employees for their labor. PURCHASE ORDER: A document that authorizes the delivery of specified merchandise or the rendering of certain services and establishing or agreeing 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. TAX RATE: The amount of tax levied for each $100 of assessed valuation of real or personal property- -u- USER FEES: The payment of a fee for a direct receipt of a public service by the party benefiting from that service. 105