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Home My WebLink About2007 Operating BudgetPUBLIC WORKS DEPARTMENT Account 2003 2004 2005 2006 2007 Description Actual Actual Actual Estimate Request Operations-Water Utility Fund Personnel 816,357 843,673 855,116 831,270 969,350 Operating charges 1,606,756 1,602,012 1,898,435 1,914,190 2,023,420 Capital - 9,000 27,113 87,050 19,000 Total Department $2,423,113 $2,454,685 $2,780,664 $2,832,510 $3,011,770 BUDGET BUDGET SALARY RANGE** GRADE 2006 2007 MINIMUM MAXIMUM Water Fund Operations Superintendent 43 1 1 56,555 75,795 Public Works Coordinator 41 1 1 48,963 65,770 Field Service Supervisor 39 1 1 44,429 59,717 Plant Supervisor 39 1 1 44,429 59,717 Maintenance Worker H 33 1 1 25,106 33,716 Maintenance Worker I 32 1 1 23,816 31,996 Equipment Operator 35 1 1 30,243 40,664 Lead Plant Operator 37 1 1 32,822 44,138 Crew Leader 37 3 3 32,822 44,138 GIS Technician 35 1 1 30,243 40,664 Plant Operator 35 2 2 30,243 40,664 Total Water Fund 14 14 **Salary ranges are adjusted each December 31 based federal Consumber Price Index 44 PUBLIC WORKS DEPARTMENT The Public Works Department responsibilities include operating West University Place's water and sewer system. PUBLIC WORKS DEPARTMENT MISSION To meet the City's demand for potable water and to dispose of wastewater in compliance with state and federal regulations and environmental considerations. PUBLIC WORKS DEPARTMENT DIVISIONS Operations - Operates and maintains the City's water and sewer system. PUBLIC WORKS DEPARTMENT 2007 GOALS + Repair and repaint Wakeforest elevated water storage tank. PUBLIC WORKS DEPARTMENT BUDGET HIGHLIGHTS * Authorized full-time employees - 14 (2006 authorized full-time employees - 14) * Total budget - $3,011,770 (2006 total budget - $2,888,780) * Transfer to Technology Management Fund - $45,000 43 utilities generally 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. Still, some components are aging; lift stations, elevated towers and water wells will all likely need major overhauls in the foreseeable future. Yet another rate increase in 2007 will be needed to keep pace with expenditures. Future rate increases will be required to fund capital projects that were not considered part of the City's recently completed infrastructure replacement program. 2005 2006 2007 Actual Estimated Budge 2004 Actual REVENUES: Service Charges $ 4,201,687 $ 5,103,998 $5,000,000 $5,070,000 Interest Income 2,720 13,180 20,000 20,000 TOTAL REVENUES 4,204,407 5,117,178 5,020,000 5,090,000 EXPENDITURES Operations 2,454,685 2,780,664 2,832,510 3,011,770 Administration 637,000 645,000 645,000 660,000 Debt Service 1,388,387 1,425,581 1,271,000 1,291,880 TOTAL EXPENDITURES 4,480,072 4,851,245 4,748,510 4,963,650 NET REVENUES (EXPENDITURES) BEGINNING BALANCE (275,665) 265,933 812,990 537,325 271,490 126,350 803,258 1,074,748 ENDING BALANCE $ 537,325 $ 803,258 $ 1,074,748 $1,201,098 42 WATER UTILITY FUND The Water Utility Fund's Budget is similar to the General Fund in that it is prepared using the modified accrual basis of accounting. Revenues are recognized when they are earned, because they are considered measurable and available to finance current operations. Expenditures are recognized when they are incurred. Debt service is recognized when paid. In terms of revenue, the Water Fund produces less than 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. FUND FINANCIAL ACTIVITY: 2006 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 noncompliance with its bond covenants. Council took corrective action in late 2003 by significantly increasing water and sewer rates. Since then, water rates have been increased in response to City of Houston increases in the price of treated surface water state law requires West U to buy. These increases are beginning to have an impact. Revenues in 2006 are expected to reach $5.0 million, slightly down from the $5.1 million generated in 2005. Operating expenditures in 2006 are expected to be very close to the $2.8 million stipulated in the 2006 Budget. Debt service and administrative costs will add $1.9 million more. Altogether, Water Fund 2006 expenditures should total $4.7 million. The 2007 Budget. The 2007 Budget anticipates total Water Utility Fund revenues of $5 million. All bonds needed to provide funds for the recently completed infrastructure replacement program that are to be supported by water and sewer revenues have been issued. As the result of a 2005 debt restructuring, the total debt service for those bonds will remain constant at $1.3 million until the final payment on February 1, 2022. Budgeted total expenditures of $4,963,650 will rise 4.6% from 2006. System operations are expected to cost $3,671,770, including the $660,000 budgeted to reimburse the General Fund for costs it incurs on behalf of the Water Fund, plus $1,291,880 to pay the debt service (principal, interest and fiscal agent fees) 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 and likely to vary considerably from actual results. Costs associated with operating the water and sewer 41 WATER UTILITY FUND The Water Utility Fund is an enterprise fund, and as business enterprises in the private sector, meant to be self-supporting. The Water Utility Fund accounts for the revenue, expenditures and transfers associated with the operation of the water and sanitary sewer system. User fees finance the system and its services. DEBT SERVICE FUND • • • • 2004 Actual 2005 Actual 2006 Estimate 2007 Budget • REVENUES: • Ad valorem taxes $ 6,535,439 $ 6,609,105 $ 6,747,600 $ 6,733,1000 Interest on investments I 15,899 56,450 80,000 75,000 • Other - 116,966 - - TOTAL REVENUES 6,551,338 6,782,521 6,827,600 6.808.100 • EXPENDITURES: • Debt service -principal 2,685,000 2,900,000 3,375,000 3,612,4809 Debt service - interest and fiscal fees 3,739,949 3,668,128 3,319,670 3,190,020• TOTAL EXPENDITURES 6,424,949 6,568,128 6,694,670 6,802,500 • NET REVENUES 126,389 214,393 132,930 5,6000 BEGINNING BALANCE 656,145 782,534 996,927 1,129,8570 ENDING BALANCE $ 782,534 $ 996,927 $ 1,129,857 $ 1,135,457 Proceeds from refunding bonds : • • • 40 DEBT SERVICE FUND The City of West University Place uses debt financing to fund large capital investments. Streets, drainage, water and waste water systems are all constructed with borrowed funds. The Debt Service Fund does not finance all of the City's bonded debt service. The Water and Sewer Fund also provides funds to repay debt. In 2007, the Debt Service Fund will finance $6,802,500 of debt service, up $107,840 from 2006 to cover Fire Truck Financing Notes issued in 2006. Funding debt service payments requires an ad valorem tax rate of 21.0 cents per $100 of assessed value in 2007, a decrease of 1.9 cents per $100. Steady growth in assessed values, the political stability of the community, and the underlying strength in the Houston Area economy have kept the City's credit ratings high despite its significant debt load. FUTURE ACTIVITY Annual debt service on the current outstanding bonds will remain at $6.8 million until 2021, when all current outstanding bonds will be retired. During the recent period of historically low interest rates, the City refunded all bonds that were available for refunding. Because most of the outstanding bonds are at interest rates below the current market, future refunding seems unlikely. The City Charter limits the City's bonded debt to no more than 5% of the assessed property values. Since the projected assessed value for the City in 2006 is $3.2 billion, the current debt limit under this provision is $160 million. As of January 1, 2007 the City will owe a total of $83.63 million to bondholders for all outstanding bonds. Of this total the Debt Service Fund, using property taxes, will provide $69.050 million. The most recent Moody's Investor Services bon ratings for West University Place's General Obligation Bonds were AA+. The 2007 Operating Budget includes issuing Certificates of Obligation totaling $3.5 million to fund for a Police Station Expansion-Emergency Operations Center. The debt service for these bonds will have no impact on the 2007 Budget. Once sold, they will add about $250,000 to the annual debt service requirements less than I cent per $100 of assessed value to the tax rate. While the 2007 Budget does not reflect the impact of any Bonds that may be approved in the November 2006 election, such approval would add up to 5 cents to the Debt Service tax rate for 2008 and beyond. 2006 Outstanding 2007 Retirements 2007 Outstanding 2007 Intcrest 2003 Certificates of Obligation $ 9,675,000 $ 150,000 $ 9,525,000 $ 354,704 Fire Truck Financing 473,303 87,480 385,823 18,695 1998 Permanent Imp. and Ref. Bc 5,895,000 820,000 5,075,000 281,246 2000 Permanent Imp. Bonds 1,825,000 255,000 1,570,000 114,581 2002 Permanent Imp. Bonds 23,175,000 2,175,000 21,000,000 1,045,510 2002 YMCA Certificates 2,955,000 100,000 2,855,000 127,820 2005 Permanent Imp. Bonds 25,050,000 25,000 25,025,000 1,242,469 $ 69,048,303 $ 3,612,480 $ 65,435,823 $ 3,185,025 39 DEBT SERVICE FUND The Debt Service Fund is established by ordinances authorizing the issuance of general obligation bonds. These same ordinances call for levying an ad valorem (property) tax to provide the funds to pay the principal and interest due on the City's general obligation Bonds and certificates of obligation. This Page Intentionally Left Blank 38 PARKS AND RECREATION DEPARTMENT u>a aI Park Divis% Line Item Bndget Actual Actual Actual Budget Estimate Budget Account Description 2003 2004 2005 2006 2006 2007 Salaries and wages $ - $ - $ 83,729 $ 46,690 $ 45,000 $ 4/,96U Overtime - - 100 - Longevity - - 409 30 30 90 Part-time/temporary - - 97,797 168,000 167,110 174,930 Retirement contribution - - 3,611 7,470 7,650 8,130 Social security cont. - - 13,891 13,600 17,820 14,520 Health care benefits - - 1,793 3,960 3,860 4,710 Workers' compensation - - 4,188 3,680 4,590 3,900 Other benefits - - 815 740 820 650 Total Personnel - - 206,233 244,170 246,980 254,910 Communications costs - - 389 - 600 1,300 Leisure class instructors - 34,012 35,000 32,000 37,000 Professional dues - - 320 350 350 550 Equipment maintenance - - 4,114 2,000 2,500 2,500 Building and grounds - - 3,189 - 4,500 - Swimming pool maint - - 9,559 6,000 3,000 6,500 Office supplies - - 525 600 600 750 Operating supplies - - 8,396 8,000 7,000 11,500 Treatment chemicals - - 8,452 6,000 6,000 9,000 Travel and training - - 494 1,500 1,500 1,500 Total Operating Charges - - 69,450 59,450 58,050 70,600 Furniture and equipment Parks and rec equipment1 2,336 5,000 6,200 15,110 Total Capital 2,336 5,000 6,200 15,110 Colonial Park Division Total $ $ $ 278,019 $ 308,620 $ 311,230 $ 340,620 i Deck furniture and umbrellas ($11,960); Diving Boards($1,500); and Treadmill($1,650) 37 PARKS AND RECREATION DEPARTMENT m Facility 1VMn of Dtvii LineteeE _ Actual Actual Actual Budget Estimate Budget Account Description 2003 2004 2005 2006 2006 2007 Salaries and wages $ 27,620 $ 44,587 $ 75,908 $ 83,940 $ 85,500 $112,110 Overtime 2,846 4,836 2,592 5,870 2,970 5,060 Longevity 120 30 650 720 720 860 Part-time/temporary - - 2,903 4,000 4,500 - Retirement contribution 3,836 7,171 12,089 14,590 14,590 19,960 Social security cont. 2,284 3,639 6,103 7,290 7,760 9,030 Health care benefits 5,015 9,270 14,617 19,680 13,340 26,200 Workers'compensation 1,132 1,302 3,354 3,540 3,190 3,540 Other benefits - - 1,603 1,290 1,290 1,880 Total Personnel 42,853 70,835 119,819 140,920 133,860 178,640 Communications costs 324 486 909 1,200 1,000 1,200 Other contractedsvcs' 62,368 70,685 158,624 185,000 185,000 185,000 Equipment replacement 2,540 - 2,508 3,840 3,840 3,840 Equipment maintenance 1,194 5,970 - 1,000 - 500 Building and grounds maint.2 77,473 65,660 56,414 36,000 54,000 48,000 Office supplies - - 397 - 180 200 Operating supplies 14,009 11,589 3,315 7,500 5,000 3,600 Fuel 422 391 222 400 400 - Travel and training 373 - 41 500 150 1,000 Utilities - - 81,048 75,000 100,000 75.000 Total- Operating Charges 158,703 154,781 303,478 310,440 349,570 318,340 Facility Management Total $ 201,556 $ 225,616 $ 423,297 $ 451,360 $ 483,430 $ 496,980 i Janitorial, landscaping, and pest control contracts. 2 Maintenance and repairs to Buildings. 36 PARKS AND RECREATION DEPARTMENT Y Y x _ c ~ _ .t .w tom. ~ rt i~u. Actual Actual Actual Budget Estimate Budget Account Description 2003 2004 2005 2006 2006 2007 ..qn1nriPQ and singes $ M-334 $ 91.325 $ 82.173 $ 76,980 $ 78,390 $ 82,100 Overtime 727 49 189 220 450 970 Longevity 569 91 66 180 140 300 Part-titm/temporary - 150 5,798 13,000 13,000 13,650 Retirement contribution 13,338 11,900 11,767 12,370 11,300 14,100 Social security cont. 7,636 6,770 6,737 6,910 6,240 7,420 Health care benefits 19,023 13,026 7,944 7,600 6,710 8,500 Workers' compensation 1,263 473 742 430 520 410 Other benefits - - 1,620 1,250 1,250 1,270 Total Personnel 142,890 123,784 117,036 118,940 118,000 128,720 Communication costs 2,703 2,966 2,426 3,600 3,600 3,600 Commurityrelations 8,132 6,561 3,557 12,000 12,000 12,000 Boards & committees 259 1,094 1,482 1,500 1,500 2,000 Leisure class instructors - - 2,557 3,000 3,000 15,500 Professional dues 285 210 - 300 300 300 Equipment replacement' 7,600 - 5,988 5,960 5,960 12,070 Vehicle maintenance (2,444) 2,849 - - - - Ecopment lease/rental 3,703 3,394 2,338 2,200 1,000 800 Office supplies 1,395 828 1,228 800 800 1,000 Operating supplies 1,045 906 1,282 1,260 1,260 1,260 Fue12 1,068 2,002 2,644 3,300 3,700 - Travel and training 254 - 805 1,000 1,200 1,200 Total Operating Charges 24,000 20,810 24,307 34,920 34,320 49,730 Fumiture & equipnrnt 2,096 - 7,632 1,000 1,000 - Total Capital 2,096 - 7,632 1,000 1,000 - Senior Services Division Total $ 168,986 $ 144,594 $ 148,975 $ 154,860 $ 153,320 $ 178,450 'Increased to include automobile. 2 Consolidated in Public Works General Services 35 PARKS AND RECREATION DEPARTMENT Account Description Actual 2003 Actual 2004 Actual 2005 Budget 2006 Estimate 2006 Budget 2007 Salaries and wages $ 313,283 $ 349,850 $ 180,830 $ 156,240 $ 158,840 $ 184,440 Overtime 6,030 3,038 2,980 2,630 2,130 3,440 Longevity 1,504 1,435 741 840 800 940 Auto allowance 3,613 3,115 3,669 5,400 3,450 5,400 Part-time/temporary 114,916 104,120 10,695 13,500 18,360 25,540 Retirement contribution 24,134 34,195 28,335 26,210 26,170 32,840 Social security cont. 25,825 27,413 14,545 13,570 13,960 16,810 Health care benefits 16,229 34,124 23,139 23,600 21,810 32,770 Workers'compensation 7,169 5,753 3,331 4,180 620 4,750 Other benefits - - 2,620 6,360 6,510 6,970 Employee relations 375 433 2,989 1,000 1,000 1,000 Total Personnel3 513,078 563,476 273,874 253,530 253,650 314,900 Communications costs 25,468 18,073 18,907 20,500 19,000 25,000 Community relations 982 1,545 3,694 3,500 3,500 3,700 Tri-Sports 30,000 30,000 30,002 30,000 40,000 40,000 Leisure class instructors - - 81,274 65,000 88,700 82,000 Professional dues 740 888 1,321 1,200 1,200 1,200 Equipment replacement- 12,500 TechnologyI - - - - - 16,500 Equipment maintenance 800 4,091 677 3,138 1,000 - Building and grounds2 124,808 165,588 20,292 - - Swimming pool maint2 24,431 47,968 - - - - Equipment lease/rental 4,320 3,399 5,956 5,400 6,000 4,700 Office supplies 4,319 3,283 2,533 2,250 2,250 2,400 Operating supplies 15,046 20,502 6,519 9,000 9,000 13,000 Travel and training 3,352 2,227 3,566 4,000 4,000 4,000 Total Operating Charges 246,766 297,564 174,741 143,988 174,650 192,500 Data processing hardware - 4,732 - - - - Other equipment 9,740 Total Capital - 14,472 - - - - Community Building Division Total $ 759,844 $ 875,512 $ 448,615 $ 397,518 $ 428,300 $ 507,400 I Transfer to Technology Fund. Transferred to other Parks and Recreation Divisions. 3 One half year funding for Recreation Specialist ($27,430) 34 PARKS AND RECREATION DEPARTMENT 2006 2007 SALARY RANGE" GRADE BUDGET BUDGET MINIMUM MAXIMUM Parks and Recreation Parks and Recreation Parks and Recreation Director ER2 1 1 67,870 90,959 Administrative Manager 39 - 1 44,429 59,717 Administrative Assistant 38 1 - 37,981 51,043 Friends of West U Parks Director 37 1 1 32,822 44,138 Recreation Specialist' 37 - 1 32,822 44,138 Senior Services Senior Services Manager 40 1 1 46,363 60,195 Recreation Specialist 37 1 1 32,822 44,138 Facility Maintenance Facility Maintenance Manager 40 1 1 46,363 60,195 Crew Leader 37 1 1 32,822 44,138 Maintenance WorkerI 32 - 1 23,816 31,990 Colonial Park Recreation Manager 40 1 1 46,363 60,195 Total Parks and Recreation Department 8 10 Salary ranges are adjusted each December 31 based on federal Consumer Price Index. 2007 Budget provides funding for one half year West URec Center Actual Actual Actual Budget Estimate Budget Account Description 2003 2004 2005 2006 2006 2007 Part-time/temporary $ - $ 19,569 $ 22,385 $ 18,870 $ 33,900 $ 29,140 Social security cont. - 760 1,691 1,440 3,150 2,230 Workers' compensation - 56 400 390 110 570 Total Personnel - 20,385 24,476 20,700 37,160 31,940 Communication - - 152 200 200 200 Leisure class instructors - - 22,002 45,000 27,900 40,000 Building and grounds - 6,042 66 4,000 - - Swimming pool maint - 1,464 2,618 750 2,800 4,000 Office supplies - - 527 750 600 Operating supplies - 26,481 7,209 7,200 7,200 7,200 Treatment chemicals - 2,547 2,522 6,000 5,000 5,000 Electricity - 18,109 10,839 - - - Total Operating Charges - 54,643 45,935 63,150 43,850 57,000 Recreation Center Division Total $ - $ 75,028 $ 70,411 $ 83,850 $ 81,010 $ 88,940 33 PARKS AND RECREATION DEPARTMENT Account Actual Actual Actual Estimate Proposed Community Bldg. Personnel $ 513,078 $ 563,476 $ 273,874 $ 253,650 $ 314,900 Operating charges 246,766 297,564 174,741 174,650 192,500 Capital - 14,472 - - - Total 759,844 875,512 448,615 428,300 507,400 Senior Services Personnel 142,890 123,784 117,036 118,000 128,720 Operating charges 24,000 20,810 24,307 34,320 49,730 Capital 2,096 - 7,632 1,000 - Total 168,986 144,594 148,975 153,320 178,450 Recreation Center Personnel - 20,385 24,476 37,160 31,940 Operating charges 54,643 45,935 43,850 57,000 Total - 75,028 70,411 81,010 88,940 Facility Management Personnel 42,853 70,835 119,819 133,860 178,640 Operating charges 158,703 154,781 303,478 349,570 318,340 Total 201,556 225,616 423,297 483,430 496,980 Colonial Park Personnel - - 206,233 246,980 254,910 Operating charges - - 69,450 58,050 70,600 Capital - - 2,336 6,200 15,110 Total - - 278,019 311,230 340,620 Total Department $1,130,386 $1,320,750 $1,369,317 $1,457,290 $1,612,390 32 PARKS AND RECREATION DEPARTMENT The Parks and Recreation Department is responsible for planning, implementing and evaluating a variety of recreational and leisure activities for all ages. The Department also oversees maintenance and janitorial service for other City facilities and Departments. PARKS AND RECREATION DEPARTMENT MISSION To provide City residents of all ages and varied interests quality leisure programs and activities in safe, well-maintained parks and recreation facilities. PARKS AND RECREATION DEPARTMENT DIVISIONS Community Building - Provides management and leadership for all of the Department's Divisions and funds the programs located at the City's Community Building. Senior Services - Provides leisure and social services for older citizens of West University Place. Recreation Center - Cost center for the operation of the pool, gymnasium and recreation facilities at the City's Recreation Center. Facility Management - Maintains the City's buildings and landscaping. Colonial Park - Accounts for the operation of the pool and recreation facilities at Colonial Park. PARKS AND RECREATION DEPARTMENT 2007 GOALS * Complete the Rice Pocket Park project. * Expand services to senior citizens by implementing new programs, services and events. * Update the fee schedule for parks and recreation services.. * Develop a comprehensive capital maintenance schedule for all municipal facilities. PARKS AND RECREATION DEPARTMENT BUDGET HIGHLIGHTS + Authorized full-time employees - 10 (2006 authorized full-time employees - 8) + Total budget - $1,612,390 (2006 total budget - $1,394,750) + Funded a partial year for a new Recreation Specialist position to the Community Building Division adding $25,600. M Added a Maintenance Worker I position in the Facilities Management Division increasing the Budget by $41,650. 31 PUBLIC WORKS DEPARTMENT Actual Actual Actual Budget Revised Budget Account Description 2003 2004 2005 2006 2006 2007 Salaries and wages $ - $ 98,934 $ 100,674 $ 104,570 $ 90,960 $ 104,710 Overtime 1,530 2,194 1,540 2,460 3,170 Longevity 879 1,007 1,260 510 380 Allowances 260 - 600 Retirement contribution 15,031 16,284 17,260 15,080 18,410 Social security cont. 7,113 7,284 8,260 6,790 8,330 Health care benefits 14,017 12,665 13,400 11,410 14,500 Workers' compensation 295 319 320 220 300 Other Benefits - 2,031 1,280 1,320 1,280 Total Personnel 138,059 142,458 147,890 128,750 151,680 Communications costs - 345 634 600 600 600 Community relations - 4,078 4,942 6,000 6,000 9,600 Other contracted svcs - 6,168 26,017 55,000 55,000 30,000 Professional dues - 755 576 2,000 2,000 1,000 Publications - 134 632 450 4,50 1,000 Equipment replacement - - 948 960 960 960 Equipment maintenance - 190 - 1,200 1,200 - Office supplies - 1,503 2,220 1,900 1,900 3,000 Operating supplies - 2,527 2,614 1,000 1,000 1,000 Fuel - 82 - 800 800 - Travel and training - 5,950 4,766 5,000 5,000 4,500 Total Operating Charges - 21,732 43,349 74,910 74,910 51,660 Data processing hardware 1,500 1,500 1,500 Plannning Division Total $ - $159,791 $ 187,307 $ 224,300 $ 205,160 $ 203,340 Urban forester. 2006 Budget also included consulting fees that may be incurred to assist the City in reviewing the 80% rule. 30 PUBLIC WORKS DEPARTMENT Actual Actual Actual Budget Estimate Budget Account Description 2003 2004 2005 2006 2006 2007 Salaries and wages $ 193,278 $ 273,624 $ 217,900 $ 233,570 $ 211,090 $ 239,220 Overtime 5,300 061 8,352 4,600 4,630 5,990 Longevity 1,857 2,336 2,515 2,940 2,890 3,210 Retirement corinbution 25,022 34,248 35,747 29,380 34510 42,470 Social security cant. 14,971 17,449 17,074 18,490 15,950 19,210 Health care benefits 21,153 35,038 31,925 40,980 28,110 45,110 Workers' oompensation 8,392 5,838 6,875 7,260 4,930 7,260 Other benefits - - 2,177 3,780 3,740 3,810 Total Personnel 269,973 324,594 322,565 341,000 305,850 366,280 Conmmmcatious costs 802 1,519 1,389 3,850 3,850 5,320 Other contracted Svcs2 8,745 2,530 17,657 10,000 10,000 11,900 Publications 713 756 390 1,100 1,100 1,100 Fgmptrent replacer ert 5,080 - 5,988 6,000 6000 6,000 Teclmolpg - - - - - 102,210 EquiM=irainimance 3,827 4,969 6,893 5,000 5,000 6,000 Vehicle maintenance 8,745 7,519 68,354 80,000 80,000 65,000 Traffic control 19,082 10,047 12,013 35,500 35,500 28,500 Equipment lease/ m 2,583 1,368 1,441 3,000 3,000 - Office supplies 1,053 266 399 1,000 1,000 500 Operating supplies 5,800 4,464 4,718 6,300 6,0 5,000 Fuel' 6,011 9,717 11,830 12,900 12,900 150,000 Travel and training 3,310 2,739 2,311 5,000 5,000 4,000 Utilities 11,292 6,198 4,404 - - - Total Operating Charges 77,043 52,092 137,787 169,650 169,650 385,530 General Services Division Total $ 347,016 $ 376,686 $ 460,352 $ 510,650 $ 475,500 $ 751,810 IAll fuel budgets transferred and consolidated to As line 2 Coraraoucation and radio repairs consol"d jted into this budget line 29 PUBLIC WORKS DEPARTMENT Account Description Actual 2003 Actual 2004 Actual 2005 Budget 2006 Estimate 2006 Requested 2007 Salaries and waged $ 99,945 $ 77,097 $ 80,158 $ 81,020 $ 80,310 $ 60,520 Overtime 24,355 18,183 20,259 15,020 22,510 13,810 Longevity 895 606 653 1,020 890 1,060 Part-time/temporary 6,880 28,170 1,352 7,500 - 7,500 Retirement contribution' 15,665 14,168 15,794 15,360 17,760 12,750 Social security cont.' 9,350 7,172 7,485 7,350 8,150 5,770 Health care benefits1 20,898 16,309 19,849 23,600 21,160 14,500 Workers'compensation1 9,704 2,976 4,109 4,160 3,410 2,950 Other benefits' - - 2,237 1,830 1,890 1,250 Employee relations - - - - - 1,500 Total Personnel 187,692 164,681 151,896 156,860 156,080 121,610 Communications costs 438 - - 1,000 1,000 - Community relations 3,391 2,092 1,275 3,300 3,300 2,000 Other contracted services 5,083 2,917 - 10,000 10,000 10,000 Publications 117 - - 300 300 300 Equipment replacement 10,640 - 8,508 8,510 8,510 8,510 Equipment maintenance 1,988 2,811 4,161 12,000 12,000 12,000 Vehicle maintenance 1,536 674 - - - - Drainage maintenance 16,745 6,483 28,303 20,000 20,000 20,000 Street maintenance 8,724 6,378 14,372 20,000 20,000 20,000 Office supplies 358 104 430 200 200 200 Operating supplies 3,594 1,975 4,445 2,700 2,700 2,700 Fuel 1,820 - 1,668 2,800 3,500 - Travel and training 869 461 150 1,000 1,000 500 Total Operating Charges 55,303 23,895 63,312 81,810 82,510 76,210 Other equipment2 - - - - - 6,000 Total Capital 6,000 Operations Division Total $ 242,995 $ 188,576 $ 215,208 $ 238,670 $ 238,590 $ 203,820 i Reduced workforce by one position. 2 Digital video/voice recorder for paving assessment Budget 2006 Estimate Budget 2006 2007 Police $ 42,600 $ 38,000 $ Fire 9,900 9,900 - Public Works 23,200 22,100 150,000 Parks 3,700 4,100 Water Fund 14,840 14,840 - Solid Waste Fund 56.500 56.500 28 PUBLIC WORKS DEPARTMENT it C UeYelopatent v~yes txisl YlmT~i t JkWw Actual Actual Actual Budget Estimate Budget Account Description 2003 2004 2005 2006 2006 2007 Salaries and waves S '436099 $ 249320 $ 235.190 $ 296.980 $ 275,420 $ 307,610 Overtime 21,728 11,532 16,371 7,050 24,780 5,750 Longevity 1,977 1,620 1,537 1,860 1,590 2,080 Allowances 994 - - - - - Part-time/temporary 10,039 11,777 11,875 - - - Retirement contribution 45,143 38,525 38,951 48,910 41,110 53,340 Social security cont. 26,485 19,531 18,711 23,400 19,990 24,130 Health care benefits 35,721 29,227 27,765 50,800 25,880 46,900 Workers' compensation 2,483 1,391 2,113 2,670 1,900 2,540 Other Benefits - - 5,535 8,280 8,200 8,330 Total Personnel 480,660 361,923 358,048 439,950 398,870 450,680 Communications costs 3,999 3,422 3,374 4,000 4,000 4,000 Community relations 4,061 458 335 600 620 1,000 Other contracted sves 17,406 12,810 - - - - Professional dues 1,845 323 1,370 1,500 1,500 1,500 Publications 1,514 563 958 1,000 1,000 1,000 Equipment replacement 13,180 - 8,628 10,730 10,730 13,000 Equipment maintenance 3,206 616 733 1,500 1,500 1,000 Vehicle maintenance 1,640 2,531 - - - - Office supplies 5,556 2,997 2,486 2,800 2,800 3,000 Operating supplies 18,005 4,686 7,060 6,950 6,950 7,000 Fuel 3,370 3,188 4,355 5,700 5,700 - Travel and training 7,981 2,202 6,475 7,000 7,000 7,000 Total Operating Charges 81,763 33,796 35,774 41,780 41,800 38,500 Data processing hardware 3,196 3,497 - - Other Equipment - 16,360 15,000 15,000 Total Capital 3,196 - 19,857 15,000 15,000 - Building Division Total $ 565,619 $ 395,719 $ 413,679 $ 496,730 $ 455,670 $ 489,180 27 • • PUBLI C WORKS DEPARTMENT • • l t ti 0 ~I!11090Lie Item 8tic ggt m Actual Actual Actual Budget Estimate Requested • Account Description 2003 2004 2005 2006 2006 2007 • Salaries and wages $ 155,000 $ 162,172 $ 155,923 $ 172,260 $ 275,420 $ 178,200 • Overtime 2,600 2,019 3,519 3,400 3,240 3,200 Longevity 600 787 899 1,260 960 920 • Auto allowance 3,600 3,875 3,615 5,400 3,450 5,400 Part-time/temporary 1,610 1,389 6,200 1,400 1,250 1,400 Retirement contribution 19,900 24,940 25,646 28,610 25,930 31,420 • Social security cont. 11,600 12,120 11,883 13,690 11,620 14,210 • Health care benefits 20,220 23,817 20,066 29,520 20,020 30,700 Workers' compensation 610 1,770 4,253 4,450 3,200 4,230 • Other Benefits - - 2,657 2,040 2,530 2,060 Employee relations 7,980 6,583 7,645 5,050 5,650 5,250 • Total Personnel 223,720 239,472 242,306 267,080 353,270 276,990 • Communications costs 1,100 5,123 6,817 9,000 5,650 1,200 • Community relations ' 3,450 2,113 2,148 3,500 3,500 3,500 Consultants 20,498 26,280 27,860 30,000 17,000 30,000 • Professional dues 2,000 1,026 831 2,000 1,000 2,000 Publications 500 40 658 500 500 500 • Technology2 - - - - - 70,000 • Equipment maintenance 3,500 48 1,140 1,500 1,000 1,500 Equipment lease/rental 9,320 8,006 9,544 9,300 10,100 9,300 • Office supplies 4,290 4,595 3,890 5,040 5,500 5,500 • Operating supplies 2,540 6,264 6,574 9,280 8,800 8,500 Travel and training - 3,512 4,278 5,000 5,000 5,000 • Total Operating Charges 47,198 57,007 63,740 75,120 58,050 137,000 • • Data processing hardware 3,000 - - - - Total Capital 3,000 - - - - - • • Administration Division Total $ 273,918 $ 296,479 $ 306,046 $ 342,200 $ 411,320 $ 413,990 • 'Traffic engineer 1 Transfer to Technology Fund • • • • • • • • 26 • • PUBLIC WORKS DEPARTMENT 2006 2007 SALARY RANGE** GRADE BUDGET BUDGET MINIMUM MA3 Public Works Public Works Administration Asst. City Manager\Public Works Di ER4 1 1 89,586 120,058 Office Manager 39 1 1 44,429 59,717 Secretary 34 1 1 27,684 37,170 Development Services Chief Building Official 43 1 1 56,555 75,795 Plans Examiner 39 1 1 44,429 59,717 Building Inspector 38 2 2 37,981 51,043 Code Enforcement/ACO 38 1 1 37,981 51,043 Permit Technician 36 2 2 31,553 42,390 Planning City Planner 43 1 1 56,555 75,795 Administrative Assistant 38 1 1 37,981 51,043 General Services General Service Superintendent 43 1 1 56,555 75,795 Crew Leader 37 1 1 32,822 44,138 Traffic Technician 37 1 1 32,822 44,138 Mechanic 36 1 1 31,553 42,390 Laborer 32 1 1 23,816 31,990 Driver/Equipment Operator 35 1 1 30,243 40,664 Maintenance Worker I 32 1 1 23,816 31,990 Operations Equipment Operator 35 1 1 30,243 40,664 Maintenance Worker - Street 32 1 23,816 31,990 Total Public Works 21 20 Salary ranges are adjusted each December 31 based on federal Consumer Price Index 25 PUBLIC WORKS DEPARTMENT Account 2003 2004 2005 2006 2007 escription Actual Actual Actual Estimate Reoue Administration Personnel $ 223,720 $ 239,472 $ 242,306 $ 353,270 $ 276,990 Operating charges 47,198 57,007 63,740 58,050 137,000 Capital 3,000 - - - - Total 273,918 296,479 306,046 411,320 413,990 Development Services Personnel 480,660 361,923 358,048 398,870 450,680 Operating charges 81,763 33,796 35,774 41,800 38,500 Capital 3,196 - 19,857 15,000 - Total 565,619 395,719 413,679 455,670 489,180 General Services-General Fund Personnel 269,973 324,594 322,565 305,850 366,280 Operating charges 75,554 52,092 137,787 169,650 385,530 Capital 1,489 - - - - Total 347,016 376,686 460,352 475,500 751,810 Operations-General Fund Personnel 187,692 164,681 151,896 156,080 121,610 Operating charges 55,303 23,895 63,312 82,510 76,210 Capital - - - - 6,000 Total 242,995 188,576 215,208 238,590 203,820 Planning Personnel - 138,059 142,458 128,750 151,680 Operating charges - 21,732 43,349 74,910 51,660 Capital - - 1,500 1,500 - Total - 159,791 187,307 205,160 203,340 Total Department $1,429,548 $1,417,251 $1,582,592 $1,786,240 $2,062,140 24 PUBLIC WORKS DEPARTMENT The Public Works Department is responsible for the City's civil engineering, utility, and internal maintenance services. This diverse department encompasses planning, maintaining streets and drainage, enforcing building codes, and maintaining city vehicles. PUBLIC WORKS DEPARTMENT MISSION To maintain the City's streets at a level consistent with a modern urban area's; maintain the City's drainage system to maximize storm water removal consistent with the system's design; maintain the City's fleet of motor vehicles to the highest standards of safety and efficiency; and enforce the City's building, plumbing, and electrical codes to insure the construction and maintenance of safe residential and commercial structures. PUBLIC WORKS DEPARTMENT DIVISIONS Administration - Provides management and leadership for all of the Department's Divisions. Building Services - Enforces the City's building, plumbing and electrical codes to insure the construction and maintenance of safe residential and commercial structures. General Services - Provides fleet maintenance service and maintains the City's traffic control systems. Operations - Maintains the City's streets and storm water drainage system. Planning - Enforces the City's zoning ordinances. PUBLIC WORKS DEPARTMENT 2007 GOALS * Begin construction of College Avenue and Bellaire Boulevard improvements. * Implement documentation of ordinance-compliant address numbering. * Evaluate rezoning of commercial areas to allow or facilitate rebuilding and remodeling. * Evaluate modifications and investigate alternatives to the 80% rule to manage the scale of homes. PUBLIC WORKS DEPARTMENT BUDGET HIGHLIGHTS * Authorized full-time employees - 20 (2006 authorized full-time employees - 21) s Total budget - $2,062,140 (2006 total budget - $1,812,550) * Deleted Maintenance Worker I position in the Operations Division reducing full time employees by one and reducing the budget by $41,500 * The fuel budget for all Funds and Departments was consolidated into the General Services Division budget adding $130,800. 23 This Page Intentionally Left Blank 22 FIRE DEPARTMENT Account Description Actual 2003 Actual 2004 Actual 2005 Budget 2006 Estimate 2006 Budget 2007 Salaries and wages $1,251,392 $1,303,648 $1,329,235 $1,389,610 $1,389,610 $1,390,920 Overtime 98,602 52,601 86,544 58,140 79,130 58,470 Longevity 21,097 18,512 19,176 20,120 21,050 20,160 Auto allowance - 3,835 3,615 5,400 3,680 4,200 Part-time/temporary 100 - 2,407 10,110 - - Retirement contribution 175,194 203,706 222,656 236,500 233,090 245,410 Social Security 102,719 101,911 107,098 114,180 107,970 110,660 Health care benefits 150,869 182,435 170,457 177,560 190,830 214,600 Workers'Compensation 25,211 20,257 35,129 32,830 30,200 29,380 Other benefits - - 23,028 38,190 38,190 36,630 Employee relations 2,012 1,460 2,342 1,500 3,000 1,500 Total Personnel2 1,827,196 1,888,365 2,001,687 2,084,140 2,096,750 2,111,930 Communications costs 7,756 6,766 7,644 6,550 6,550 7,000 Community relations 5,489 2,269 4,772 6,000 5,000 6,000 Other contracted Svcs 10,300 18,113 70,356 70,000 70,000 16,800 Professional dues 936 1,499 1,873 2,500 2,500 2,000 Publications - 468 176 500 500 500 Equipment Replacement 14,080 - 14,028 14,000 14,000 34,720 TechnologyI - - - - - 35,000 Equipment maintenance 8,776 9,207 10,556 13,500 11,000 11,000 Vehicle maintenance 14,922 9,051 17,989 17,000 17,000 15,000 Office supplies 1,457 2,241 4,174 3,000 3,000 3,000 Operating supplies 30,622 49,204 28,343 30,000 30,000 35,000 Fuel3 3,653 4,745 8,042 9,900 9,900 - Travel and training 21,886 14,900 21,141 21,000 21,000 21,500 Total Operating 119,877 118,463 189,094 193,950 190,450 187,520 Data processing hardware 3,591 4,040 3,713 3,900 3,900 - Other equipment2 18,534 42,655 47,400 47,400 37,000 Total - Capital 22,125 4,040 46,368 51,300 51,300 37,000 Fire Department Total $1,969,198 $2,010,868 $2,237,149 $2,329,390 $2,338,500 $2,336,450 ' Transfer to Technology Fund 2 IT Manager transferred to Technology Fund 3 Transfered to Public Works - General Services Emegency ventilator 2,100 IV Fluid Pump and Carrying Case 2,500 Zoll Cardiac Support Pump 15,000 EOC Equipment 7,500 Other equipment 9,900 37,000 1 21 FIRE DEPARTMENT u _ Account 2003 2004 2005 2006 2007 Description Actual Actual Actual Estimate Budget Fire Personnel $1,827,196 $1,888,365 $2,001,687 $2,096,750 $2,111,930 Operating charges 119,877 118,463 189,094 190,450 187,520 Capital 22,125 4,040 46,368 51,300 37,000 Total Department $1,969,198 $2,010,868 $2,237,149 $2,338,500 $2,336,450 2006 2007 SALARY RANGE** JDGET BUDGET MINIMUM MAXIMUM Fire Department Chief ER3 1 1 87,547 108,763 Fire Marshal F-5 1 1 67,671 86,537 Fire Captain F-4 3 3 60,032 74,887 Fire Lieutenant F-3 3 3 53,031 66,302 Firefighter/Paramedic F-1 15 15 39,664 52,606 IT/Communication Manager* 43 1 - 56,555 75,795 Administrative Assistant 38 1 1 37,981 51,043 Total Fire Department 25 24 * Transferred to Technology Fund Salary ranges are adjusted each December 31 based on federal Consumer Price Index 20 FIRE DEPARTMENT The Police Department is responsible for preserving the peace and enforcing the law in the City. FIRE DEPARTMENT MISSION To preserve lives and property FIRE DEPARTMENT DIVISIONS Fire - Provides fire inspections, fire prevention, fire suppression and emergency medical service. Also administers the City's alarm monitoring service, Direct Link. FIRE DEPARTMENT 2007 GOALS * Take delivery and put the new Fire Engine into service. * Continue to improve and expand Direct Link by updating software and increasing the number of active accounts. * Prepare specifications to enable the replacement of the Ambulance in early 2008. FIRE DEPARTMENT BUDGET HIGHLIGHTS * Authorized full-time employees - 24 (2006 authorized full-time employees - 25) * Total budget - $2,336,450 (2006 total budget - $2,329,290) * Information Technology/Communication Manager transferred to Technology Fund, reducing full time employees by one and reducing the budget by $65,000 * Contribution to Technology Fund - $27,000 19 POLICE DEPARTMENT Convnunications Actual Actual Actual Budget Estimate Budget Account Description 2003 2004 2005 2006 2006 2007 Salaries and wages $ 304,673 $ 322,750 $ 277,880 $ 332,700 $ 313,500 $ 370,430 Overtime 27,294 30,406 36,999 28,920 30,070 39,770 Longevity 1,886 2,245 2,385 3,120 2,880 3,060 Retirement contribution 41,537 52,024 49,411 56,780 57,090 68,170 Social Security 24,873 26,281 23,964 27,900 25,900 31,310 Health care benefits 41,847 45,672 39,953 52,560 43,950 54,900 Worker Compensation 795 662 942 1,040 890 870 Other benefits - - 7,614 6,130 6,130 6,300 Total - Personnel 442,905 480,040 439,148 509,150 480,410 574,810 Communications costs 7,275 6,659 3,831 6,800 4,200 6,800 Other contract services 60,807 62,925 304 - - - Equipment maint. 1,595 894 1,301 2,000 1,000 2,000 Travel and training 1,895 276 1,529 3,500 3,500 3,500 Total - Operating Chrgs 71,572 70,754 6,965 12,300 8,700 12,300 Total $ 514,477 $ 550,794 $ 446,113 $ 521,450 $ 489,110 $ 587,110 18 POLICE DEPARTMENT DIM L 1000 ni Buu e . . Actual Actual Actual Budget Estimate Budget Account Description 2003 2004 2005 2006 2006 2007 Salaries and wages $1,348,892 $1,202,975 $1,155,714 $1,3u2S,6w a 1,1bu,1 GV 'D 1,L40, it V Overtime 122,457 132,344 123,565 116,750 118,050 116,140 Longevity 11,606 11,197 11,444 13,550 12,000 12,940 Auto allowance 3,594 4,395 3,615 6,600 3,750 4,800 Retirement contribution 175,743 199,474 202,074 230,990 212,640 235,310 Social Security 103,719 99,875 95,028 110,510 95,240 104,780 Health care benefits 143,075 163,573 151,888 161,440 177,480 177,700 Worker Compensation 45,431 32,087 45,338 49,840 34,460 39,680 Other benefits - - 14,602 19,980 19,980 27,210 Employee relations 1,950 966 2,057 2,000 3,500 3,500 Total Personnel 1,956,467 1,846,886 1,805,315 2,020,550 1,857,820 1,970,170 Communications costs 8,830 6,856 4,838 11,150 8,000 8,000 Community relations 1,376 2,325 2,525 3,000 2,500 3,000 Consultants - 1,750 1,750 2,000 1,750 2,000 Professional dues 1,421 1,400 1,365 1,720 1,720 1,850 Publications 752 864 1,476 1,600 1,600 1,600 Law enforcement liab. 11,078 11,216 11,834 15,000 12,000 14,000 Equip. replacement 65,500 - 70,548 82,000 82,000 82,000 Technology2 - - - - - 46,500 Equipment mains. 46,722 53,041 52,348 58,700 75,000 21,200 Vehicle maintenance 12,507 12,513 126 - - - Apprehension & jailing 1,395 1,298 2,727 4,500 3,000 4,500 Equipment lease/rental 12,043 11,504 9,870 12,000 12,000 5,000 Facilities rent 26,460 25,813 15,549 26,500 16,000 16,000 Office supplies 3,273 5,745 4,828 5,400 5,400 5,400 Operating supplies 10,989 27,138 32,125 19,500 19,500 19,500 Fuel' 19,452 25,192 32,670 42,600 38,000 - Travel and training 14,045 18,770 189104 18,400 18,400 16,000 Total Operating 235,843 205,425 262,683 304,070 296,870 246,550 Other Capital Outlay 25,699 2,048 15,560 - Data proc. hardware - - 1,788 4,100 Total Capital 25,699 2,048 17,348 4,100 Police Divison Total $2,218,009 $2,054,359 $2,085,346 $2,324,620 $ 2,158,790 $2,216,720 1 Transferred to Public Works/General Services z Transferred to Technology Fund 17 POLICE DEPARTMENT Account 2003 2004 2005 2006 2007 escription Actual Actual Actual Estimate Repue Police Personnel $1,956,467 $1,846,886 $1,805,315 $1,857,820 $1,970,170 Operating charges 235,843 205,425 262,683 296,870 246,550 Capital 25,699 2,048 17,348 4,100 - Total 2,218,009 2,054,359 2,085,346 2,158,790 2,216,720 Communications Personnel 442,905 480,040 439,148 480,410 574,810 Operating charges 71,572 70,754 6,965 8,700 12,300 Capital - - - - - Total 514,477 550,794 446,113 489,110 587,110 Total Department $2,732,486 $2,605,153 $2,531,459 $2,647,900 $2,803,830 2006 2007 SALARY RANGE" GRADE BUDGET BUDGET MINIMUM MAXIMUM Police Department Police Chief ER3 1 1 87,547 108,763 Captain ERl 1 - 67,870 90,958 Police Lieutenant P-5 2 2 63,107 83,605 Police Sergeant P-4 4 4 54,745 72,454 Police Officer P-2 15 15 42,265 59,203 Communications Administrative Assistant 38 1 1 37,981 51,043 Records Manager 38 - 1 37,981 51,043 Telecommunications Officer P-1 8 8 32,385 42,890 Total Police 32 32 Salary ranges are adjusted each December 31 based on federal Consumer Price Index 16 POLICE DEPARTMENT The Police Department is responsible for preserving the peace and enforcing the law in the City. POLICE DEPARTMENT MISSION To preserve the peace and to protect life and property by enforcing local, state, and federal laws. POLICE DEPARTMENT DIVISIONS Police - Provides patrol, enforcement and investigation services. Communication - Provides emergency dispatch for both Police and Fire departments and monitors alarm systems that are serviced by the City's Direct Link alarm monitoring service. POLICE DEPARTMENT 2007 GOALS * Install at least two Automatic Fingerprint Identification Systems in patrol vehicles. * Increase the level and quantity of training for the command staff. M Recertify all police department employees in Coronary Pulmonary Resuscitation. POLICE DEPARTMENT BUDGET HIGHLIGHTS * Authorized full-time employees - 32 (2006 authorized full-time employees - 32) * Total budget - $2,803,830 (2006 total budget - $2,846,070) * Expenditure for fuel transferred to Public Works Department - $42,000 decrease * Contribution to Technology Fund - $46,500 15 This Page Intentionally Left Blank 14 FINANCE DEPARMENT Citywide Charges Actual Actual Actual Budget Revised Budget Account Description 2003 2004 2005 2006 2006 2007 Human resources Recruiting and hiringl $ 22,118 $ 10,614 $ 14,924 $ 10,000 $ 10,000 $ Employee Safety2 - 1,398 3,419 2,900 2,900 Employee assistance2 2,378 3,306 6,878 - - Employee tuition2 6,286 14,717 8,069 - - Unemployment2 11,941 3,897 12,125 - - Compensation due to separating employees2 25,543 162,185 5,005 - - Insurance General liability ins 33,762 25,816 31,570 23,500 23,500 18,000 Auto liability 24,781 29,620 27,655 38,000 30,000 27,000 Auto physical damage 11,487 16,491 12,116 18,600 18,600 16,500 Errors and omissions 13,846 14,455 18,639 19,300 27,000 28,230 Real and personal prop. 13,960 18,703 31,618 36,000 36,000 36,000 Crime & fidelity bond 965 1,258 1,672 1,500 1,500 1,500 Property 26,766 18,392 8,914 - - - Utilities Electricity 94,725 152,211 163,822 177,000 185,000 181,500 Telephone 64,831 70,637 72,792 65,000 65,000 67,000 Computer network maint.3 43,929 52,726 60,554 70,000 50,000 - City Mgr's contingency 41,085 19,746 29,830 40,000 20,000 - City-wide Division Total $ 438,403 $ 616,172 $ 509,602 $ 501,800 $ 469,500 $ 375,730 I Transferred to Administration Budget 2 Transferred to Employee Benefit Fund s Budgeted in the Technology Management Fund 13 FINANCE DEPARMENT t Irt W"limeI e~u€Bn:Ygr Court Actual Actual Actual Budget Estimate Budget Account Description 2003 2004 2005 2006 2006 2007 Salaries and wages] $ 117,722 $ 121,859 $ 91,771 $ 105,530 $ 99,390 $ 136,270 Overtime 6,221 5,604 4,331 2,230 3,920 4,490 Longevity 824 943 856 920 900 900 Retirement contribution 9,629 11,482 8,197 7,880 7,760 14,060 Social Security 8,836 9,277 6,640 8,270 7,320 11,010 Health care benefits 16,692 19,014 10,281 9,840 3,910 14,400 Workers' Compensation 295 229 293 340 280 360 Other benefits - - 643 4,270 4,270 980 Total Personnel 160,219 168,408 123,012 139,280 127,750 182,470 Communication costs 2,529 861 3,356 2,700 2,700 2,700 Other contracts svcs 498 624 594 500 550 500 Professional dues 395 419 225 500 500 500 Publications 409 48 454 750 500 750 Equipment maintenance 95 285 - 100 - 100 Office supplies 1,679 942 563 1,800 1,000 1,800 Travel and training 2,059 2,288 2,051 2,300 2,300 2,000 Total Operating 7,664 5,467 7,243 8,650 7,550 8,350 Muncipal Court Division Total $ 167,883 $ 173,875 $ 130,255 $ 147,930 $ 135,300 $ 190,820 1Includes a full time Sr. Court /Collection Clerk 12 FINANCE DEPARMENT Finance Actual Actual Actual Budget Estimate Budget Account Description 2003 2004 2005 2006 2006 2007 Salaries and wages $ 310,388 $ 315,425 $ 301,594 $ 333,570 $ 295,310 $ 315,720 Overtime 8,097 6,242 12,137 4,350 13,500 4,370 Longevity 2,577 2,937 3,032 3,670 2,930 2,980 Auto allowance 3,624 3,615 3,615 4,800 3,600 3,600 Part-time/temporary 808 29,418 - 40,670 - Retirement contribution 37,319 47,973 48,940 50,050 49,490 53,360 Social Security 23,959 24,320 23,090 26,500 26,320 24,140 Health care benefits 37,734 44,807 42,124 41,400 45,540 49,500 Workers' Compensation 967 684 969 940 950 760 Other benefits - - 2,477 7,770 7,770 7,860 Employee relations 1,050 1,089 1,377 1,100 1,100 1,100 Total Personnel 426,523 447,092 468,773 474,150 487,180 463,390 Communications costs 38,294 36,989 52,043 44,000 44,000 44,000 Other contracted svcs' 241,008 267,129 274,227 265,000 280,000 181,200 Professional dues 2,031 2,541 3,105 2,500 2,500 2,500 Publications 775 495 677 750 750 750 Technology2 - - - - - 145,000 Equipment maintenance 3,924 1,452 147 1,500 800 - Equipment lease/rental 8,481 7,444 9,010 7,500 10,050 8,000 Facilities 11,432 7,569 6,263 7,200 6,500 7,200 Office supplies 8,955 5,747 5,689 8,000 5,700 7,500 Operating supplies 6,658 8,455 7,568 5,000 4,500 7,500 Travel and training 7,206 6,327 9,527 7,000 8,000 7,000 Total Operating 328,764 344,148 368,256 348,450 362,800 410,650 Data processing hardware 3,455 2,576 Total Capital 3,455 2,576 - - - Finance Division Total $ 758,742 $ 791,240 $ 839,605 $ 822,600 $ 849,980 $ 874,040 2 Transfer to the Technology Fund Harris County Appraisal District $ 100,000 Audit Fees 24,000 Water meter reading 43,200 Cash receipts processing 14,000 181.200 11 FINANCE DEPARMENT Account 2003 2004 2005 2006 2007 escription Actual Actual Actual Estimate Reque Finance Personnel $ 426,523 $ 447,092 $ 468,774 $ 487,180 $ 463,390 Operating charges 328,764 344,148 368,255 362,800 410,650 Capital 3,455 - 2,576 - - Total 758,742 791,240 839,605 849,980 874,040 Municipal Court Personnel 160,219 168,408 123,012 127,750 182,470 Operating charges 7,664 5,467 7,243 7,550 8,350 Capital - - - - - Total 167,883 173,875 130,255 135,300 190,820 City-Wide Charges Operating charges 438,403 616,172 509,602 469,500 375,730 Total 438,403 616,172 509,602 469,500 375,730 Total Department $ 1,365,028 $ 1,581,287 $ 1,479,462 $ 1,454,780 $ 1,440,590 2006 2007 SALARY RANGE** Finance Accounting Finance Director ER2 1 1 67,870 90,958 Assistant Finance Director 42 1 1 52,624 70,699 Deputy Tax/Assessor Collector 39 1 1 44,429 59,717 Accounting Specialist 37 3 3 32,822 44,138 Cashier 34 1 - 26,032 34,986 Municipal Court Municipal Court Clerk 39 1 1 44,429 59,717 Sr. Court/Collection Clerk 34 - 1 30,243 40,664 Total Finance 8 8 Salary ranges are adjusted each December 31 based on federal Consumer Price Index 10 FINANCE DEPARTMENT The Finance Department provides a wide range of financial and administrative services to citizens and to other City Departments including: utility and tax billing, purchasing, budgeting, risk management, cash management, personnel, payroll, accounts payable, and financial reporting. The Finance Department directs the administration of the City's Municipal Court. Finally, expenditures and transfers that cannot be allocated to other departments in a satisfactory way are included in the Finance Department budget FINANCE DEPARTMENT MISSION To provide useful financial management services to other City Departments, timely and accurate billing to citizens, fair and efficient administration of the municipal court, and useful financial reporting to the City's financial stakeholders. FINANCE DEPARTMENT DIVISIONS Finance - Provides utility and tax billing services in addition to traditional accounting and payroll functions. (2007 Budget - $874,040) Municipal Court- Administers the City's municipal court. (2007 Budget - $190,280) Non-departmental - Provides for expenditures and transfers that cannot be allocated to other departments in a satisfactory way such as insurance and utilities. (2007 Budget - $375,730) FINANCE DEPARTMENT 2007 GOALS * Issue bonds and certificates of obligation as authorized and directed by City Council. * Complete arbitrage rebate calculations for bonds issued for the infrastructure replacement program. FINANCE DEPARTMENT BUDGET HIGHLIGHTS + Authorized full-time employees - 8 (2006 authorized full-time employees - 8) * Total budget - $1,440,590 (2006 total budget - $1,472,330) * Recruiting and hiring budget transferred to Employee Benefit Fund - $10,000 decrease * City Manager's Contingency transferred to Administration Department - $40,000 decrease * Computer hardware and software support transferred to Technology Fund - $141,000 decrease. Contribution to Technology Fund - $145,000 ~0 ADMINISTRATION DEPARTMENT Account Description Actual 2003 Actual 2004 Actual 2005 Budget 2006 Estimate 2006 Budget 2007 Salaries and wages $ 1,039 $ 4,345 $ 4,216 $ 4,200 $ 4,200 $ 4,200 Social security cont. 266 322 322 320 370 320 Workers' compensation 10 7 7 30 40 30 Employee relations - - - - - 1,000 Total Personnel 1,315 4,674 4,545 4,550 4,610 5,550 Communication costs - - - - - 2,500 Community relations 4,182 761 2,776 1,500 1,500 2,500 Printing and binding - - - - - 2,350 Legal 77,175 108,983 196,443 95,000 200,000 129,000 Professional dues 600 - - 600 600 2,150 Election expense 6,096 - 6,972 - 15,000 10,000 Travel and training 2,734 1,081 1,938 5,500 5,500 3,800 Total Operating 90,787 110,825 208,129 102,600 222,600 152,300 City Council Division Total $ 92,102 $ 115,499 $ 212,674 $ 107,150 $227,210 $ 157,850 8 ADMINISTRATION DEPARTMENT Account Description Actual 2003 Acutal 2004 Actual 2005 Budget 2006 Estimate 2006 Budget 2007 Salaries and wages $319,922 $324,224 $ 337,036 $ 322,630 $359,450 $350,150 Overtime 511 190 67 1,210 - - Longevity 2,351 1,215 1,223 1,440 1,310 1,650 Allowances 10,051 10,056 9,640 11,160 9,600 12,360 Part-time/temporary - - 2,616 - 1,480 - Retirement contribution 39,358 48,337 53,796 53,700 59,500 58,760 Social security cont. 21,579 22,874 23,449 22,700 27,390 22,940 Health care benefits 18,695 22,597 27,496 33,470 32,360 41,000 Other benefits 894 649 5,402 7,770 7,880 8,160 Employee relations2 15,397 16,698 21,355 10,800 10,800 10,800 Total Personnel 428,759 446,840 482,080 464,880 509,770 505,820 Communications costs 22,029 16,627 21,534 22,300 30,000 30,000 Community relations 3,217 2,848 2,414 5,000 5,000 5,000 Consultants 1,321 - - - 3,200 5,800 Professional dues 5,007 8,326 7,140 8,300 8,300 6,230 Publications 4,967 1,682 5,067 6,000 3,500 4,000 Equipment maintenance 812 238 1,862 1,000 1,120 1,000 Equipment lease/rent 10,884 8,302 8,038 9,000 7,500 7,500 Office supplies 8,616 4,728 9,147 8,000 6,000 5,300 Travel and training 9,567 12,123 11,967 13,000 13,000 18,000 ContingencyI - - - - - 40,000 Total Operating 66,420 54,874 67,169 72,600 77,620 122,830 Data processing hardware - 12,683 4,749 - - 7,500 Total Capital - 12,683 4,749 - - 7,500 Administration Division Total $495,179 $514,397 $ 553,998 $ 537,480 $587,390 $636,150 i Provides funding for unforseen expenditures. Previously reported in Finance Department/City-wide 2 Department lucheons and gift cards 7 ADMINISTRATION DEPARTMENT Account 2003 2004 2005 2006 2007 escriotion Actual Actual Actual Estimate Reque Administration Personnel $ 428,759 $ 446,840 $ 482,080 $ 509,770 $ 505,820 Operating charges 66,420 54,874 67,169 77,620 122,830 Capital - 12,683 4,749 - 7,500 Total 495,179 514,397 553,998 587,390 636,150 Council Personnel 1,314 4,674 4,545 4,610 5,550 Operating charges 90,787 110,825 208,129 222,600 152,300 Total 92,101 115,499 212,674 227,210 157,850 Total Department $ 587,280 $ 629,896 $ 766,672 $ 814,600 $ 794,000 2006 2007 SALARY RANGE** GRADE BUDGET BUDGET MINIMUM MAXIMU Administration City Manager NC 1 1 130,000 City Secretary NC 1 1 75,000 Human Resourcesl/Risk Manager ER 1 1 1 65,000 88,687 Assistant to City Manager 41 1 1 48,963 65,770 Total Administration Department 4 4 NC - These portions are appointed, salary is set by the City Council Salary ranges are adjusted each December 31 based on federal Consumer Price Index 6 ADMINISTRATION DEPARTMENT The Administration Department is responsible to the City Council for the efficient delivery of City services. The City Manager serves as chief administrative officer and has day-to-day responsibility for the conduct of all City activities. The City Secretary is responsible to the City Council for recording and maintaining ordinances, resolutions, meeting minutes, and legally required publications. The City Attorney provides City Council with general legal counsel, litigation, contract review, and ordinance review. ADMINISTRATION DEPARTMENT MISSION To implement and administer, effectively and efficiently, the policies as established by the City Council. ADMINISTRATION DEPARTMENT DIVISIONS City Council - Costs directly associated with the City Council, including council salaries, legal fees and election expenditures. (2007 Budget $157,850) Administration - The City Manager, the City Secretary, the Assistant to City Manager and the Human Resources manager are all compensated in the Administration Division's budget. The cost of printing the West University Place Currents is also funded in this budget. (2007 Budget $636,150) ADMINISTRATION DEPARTMENT 2007 GOALS * Complete sidewalk construction and repair program. * Conduct City Council election. * Continue progress towards City Council Goals Implement basic performance measurement city-wide. + Improve citizen service request and tracking system. * Revise the Employee Policy Handbook. BUDGET HIGHLIGHTS * Authorized full-time employees - 4 (2006 authorized full-time employees - 4) * City Manager's Contingency budget transferred from Finance Department - $40,000 increase * Total budget - $794,000 (2006 total budget - $764,690) 5 2005 2005 2006 2006 2007 2007 Actual Percent Estimate Percent Budget Percent Personnel Compensation $ 5,301,801 53.20% $ 5,608,450 53.42% $ 5,737,370 51.93% Benefits 1,994,541 20.01% 2,088,310 19.89% 2,353,120 21.30% Human resources 37,346 0.37% 12,900 0.12% - 0.00% Training 89,141 0.89% 101,550 0.97% 100,000 0.91% Dues and publications 26,613 0.27% 32,670 0.31% 33,280 0.30% Total Personnel 7,449,442 74.74% 7,843,880 78.08% 8,223,770 76.36% Operating Charges Communication 128,515 1.29% 134,950 1.29% 145,920 1.32% Community Relations 29,946 0.30% 44,420 0.42% 50,150 0.45% Services 944,355 9.48% 1,024,100 9.75% 816,700 7.39% Insurance 144,016 1.44% 148,600 1.42% 141,230 1.28% Maintenance and repairs 296,982 2.98% 349,920 3.33% 265,800 2AI% Internal charges 117,144 1.18% 132,000 1.26% 576,310 5.22% Supplies 170,175 1.71% 157,290 1.50% 176,910 1.60% Fuel 61,433 0.62% 74,900 0.71% 150,000 1.36% Utilities 353,145 3.54% 350,000 3.33% 323,500 2.93% Other 271,498 2.72% 239,250 2.28% 178,610 1.62% Total Operating Charges 2,517,209 25.26% 2,655,430 21.92% 2,825,130 23.64% Capital outlay - 0.00% 0.00% 0.00% Total General Fund $ 9,966,651 100.00% $ 10,499,310 100.00% $ 11,048,900 100.00% 2005 2005 2006 2006 2007 2007 Actual Percent Estimated Percent Budget Percent Administration City Management 766,672 7.69% 814,600 7.76% 794,000 7.19% Finance 1,479,462 14.84% 1,454,780 13.86% 1,440,590 13.04% Total Administration 2,246,134 22.54% 2,269,380 21.61% 2,234,590 20.22% Public Safety Police 2,531,459 25.40% 2,647,900 25.22% 2,803,330 25.37% Fire 2,237,149 22.45% 2,338,500 22.27% 2,336,450 21.15% Total Public Safety 4,768,608 47.85% 4,986,400 47.49% 5,139,780 46.52% Public Works 1,582,592 15.88% 1,786,240 17.01% 2,062,140 18.66% Recreation and Leisure 1,369,317 13.74% 1,457,290 13.88% 1,612,390 14.59% Total General Fund $ 9,966,651 100.00% $ 10,499,310 100.00% $ 11,048,900 100.00% 4 2004 2005 2006 2007 Actual Actual Estimate Budget REVENUES: Property taxes $ 5,156,102 $5,519,696 $ 5,930,540 $ 6,159,510 Franchise taxes 872,221 913,999 968,090 942,000 Sales taxes 699,593 761,176 760,980 755,500 Licenses and Permits 554,954 568,318 522,970 487,260 Fees for service 296,424 352,274 373,100 393,700 Other fees 262,743 234,546 217,930 209,800 Recreation fees 429,437 564,629 601,610 643,190 Fines and court costs 193,322 178,601 250,250 256,450 Investment earnings 70,166 109,372 165,740 152,000 Other revenues 238,361 212,683 153,080 177,000 Interfund transactions 837,000 870,000 870,000 940,000 TOTAL REVENUES 9,610,323 10,285,294 10,814,290 11,116,410 EXPENDITURES BY DEPARTMENT Administration 629,896 766,672 814,600 794,000 Finance 1,581,287 1,479,462 1,454,780 1,440,590 Police 2,605,153 2,531,459 2,647,900 2,803,330 Fire 2,010,868 2,237,149 2,338,500 2,336,450 Public Works 1,417,251 1,582,592 1,786,240 2,062,140 Parks and Recreation 1,320,750 1,369,317 1,457,290 1,612,390 TOTAL EXPENDITURES 9,565,205 9,966,651 10,499,310 11,048,900 TRANSFER TO CAPITAL PROJECTS FUND - - - 264,000 NET REVENUE (EXPENDITURE) 45,118 318,643 314,980 (196,490) BEGINNING BALANCE 2,990,162 3,035,280 3,353,923 3,668,903 ENDING BALANCE 3,035,280 3,353,923 3,668,903 3,472,413 RESERVED FOR ENCUMBRANCES 145,000 145,000 145,000 145,000 UNRESERVED FUND BALANCE $ 2,890,280 $3,208,923 $ 3,523,903 $ 3,327,413 3 GENERAL FUND (Continued) Franchise taxes are expected to provide $942,000, or 8.5%, of the City's General Fund revenues. Earnings on the City's investments are forecast to provide $152,000 in revenues, up substantially from the $100,000 budgeted in 2006. Revenue sources budgeted under the Fees for Services category include ambulance service billing, alarm monitoring billing and other service related fees. Revenues from alarm monitoring are growing steadily and are expected to increase 17% to $264,000. As in previous budgets, 2007's anticipates a payment from the Water and Sewer Utility Enterprise Fund ($660,000) and the Solid Waste Collection Fund ($280,000). These transfers are increased over 2006 to cover the cost of fuel, which was consolidated into the Public Works Budget. In addition to fuel, these payments cover administrative costs. Meter reading, billing, accounting, legal, data processing and insurance are all budgeted through the General Fund in order to centralize controlling these costs. Expenditures in 2007. The 2007 Budget appropriates $11,048,900 for the General Fund, up 5.2% from the 2006 General Fund's $10,499,720 budget. Personnel costs - Personnel costs, including benefits, will amount to $8.22 million, or 76% of the budget, and a 5.4% increase over the corresponding 2006 budget. Health care costs are projected to total $775,990, up 12.6% over the 2006 Budget due to sharp premium increases in 2006. The 2007 cost of health care is predicted to increase by another 10% over the actual 2006 cost. As in prior years, the 2007 Budget provides for a 3% increase on salaries, effective on the employee's City employment anniversary date. The General Fund's Budget also allocates $264,000 to be transferred to the Capital Project Fund: $200,000 taken from reserves will provide funding for the Rice Pocket Park project and $64,000 from current property tax revenue will provide a source of financing for future projects. 2 GENERAL FUND The General Fund finances nearly all of the City's services. Issues such as the ad valorem tax rate, fees, objectives, levels of service, the number of employees, salaries and benefits are all determined during the preparation of the General Fund's budget. The General Fund is the principal source of funds for all six of the City's departments: Police, Fire, Public Works, Parks and Recreation, Finance, and Administration. Revenue Projections for 2006 The 2006 Budget forecast a revenue total of $10.5 million to finance the General Fund's services. Based on collections and data available on August 31, 2006, revenues appear likely to reach $10.8 million. Property tax collections; sales taxes; licenses and permits; alarm monitoring and investment earnings are all expected to exceed their original projections. Altogether, revenues are expected to exceed 2006 targets by 2.7%, or $286,320. Expenditures Estimated for 2006 The 2006 Budget appropriated $10.5 million. Based on expenditures through July 31, 2006, it appears that total actual expenditures will fall just below the appropriated amount. 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 at least 25% of a fund's annual revenues. The primary purpose of so reserving fund balance is to buffer unforeseen financial events. 2007 BUDGET Projected 2007 Revenues. The City's General Fund Revenues for fiscal 2007 are forecast to increase 53% over 2006 budgeted revenues. Total revenues are expected to be approximately $11.1 million. Revenues from property taxes will grow by $165,220, a 2.7% increase. The (ad valorem) tax rate dedicated to operations is proposed to decrease by 1.1 cents to 19.0 cents per $100 of assessed value. Taxable value in West University Place increased 90/c to $3.20 billion, passing $3.0 billion for the first time. New construction accounted for $67 million of this increase, and the enhanced marketability of West U property added the balance. Revenues generated by the City's one-cent sales tax is budgeted at $755,500, 6.4% over Financial Position in 2006 - The City of the $710,300 budgeted in 2006. Collections West University Place's General Fund of sales tax in 2006 are expected to be should close 2006 in sound fiscal condition. $760,980. The balance estimated available GENERAL FUND for appropriation SUFFICIENCY OF FUND BALANCE will approximate $3.3 million. This t t 25% of Actual Revenues Revenue Fund Balance amoun represen s 2000 $ 7,600,830 $1,900,208 32% of proposed 2007 expenditures. 2001 7,632,530 1,908,133 Put another way, the 2002 9,216,353 2,304,088 General Fund's 2003 9,056,383 2,264,096 Operations could 2004 9,610,323 2,402,581 sustain operations 2005 10,285,294 2,527,280 for almost four 2006 10,814,290 2,602,533 months with no 2007 11,052,660 2,763,165 additional revenues . Actual fund balance is projected for years ended December 31, 2006 and 2007 and does not include $145,000 encumbered under the terms of the City Manager's contract. 3,9y3,_-)3U 2,993,248 3,003,035 2,845,162 2,890,280 3,208,923 3,538,903 3,342,663 1 GENERAL FUND The General Fund accounts for revenues, expenditures, and transfers associated with municipal services not directly supported or for which other funds do not account for. This Page Intentionally Left Blank The City of West University Place, Texas • • • • • • • cite • Sectrtan~ • • L City rlttotmey • • • • • • • • Flte • Depiihment • • • • Fite EaAazeacy SA~rpeaiou tied. SvC • • Fix E9u^atia Fnx Lde3,pat. Fee PILAW AArar e3 Life 3{pat • F,a*1 eema+ ~F.' AATt .N Finasmy }brag~ • • • • • r~ PuMicWeAs Department Citizens of West Universih` Place city JOWS IRusecutats A layer & Oty Council & comulso#ons C'itr- Manager Fluamv Mike DepuMwnt j I ` Dejurrtmnt Ntmadval ^mut Fatml ' I 8appmt Smvmr 'ieavicea Acc*mflIkR A-w Pap 0 Acrarfs Fsya6k ilbbty &Tnx Palling Fx:ekFptwt t}-AI LM«aalimx • • ° 7Ln1i~y31c~o-4x Sa7id Wa3e Watrr 3~x~ez Flan Revizv Fscyclvg ;'zwzr;br~ee • bdiw Pc TnfFr_`Jgn~ .7rzel; LLilN~arpe • Cade FisfxpnaY 3reel3gm iL:rm iValvf.+ramnge trcLdasnabai 9es?x~ avze f em a ii Fi t ?d er x . + 3 F • ,.neA n Uxv FA-1 Fahnl Fdl~e Lmv ,iga s?;itxez FeexaL FSnxs Dateffim blblic neExty DBFarzF d!me. a-au 1s --b atim Abli Rebba Tnffu Faa .a !}pit F}NCC[}31 whip A~dm e Paekr g Recmation Department Fl+nules Fe' I 4-1p11' Finasi'y 14--"«~m Faeay L3rdxaF<b4itrtnm_x FYmng Facitdy MaaAenanze Z Rzereahceal Fr~ammg 4 a.t&v 5mim $psia Sknm`3lvaes lkargntatis~Sm>r i3ocd hie~baProBam F.ecssntipul Prtgpssmmg kefpralSpaiw Revenues Property Taxes User Fees Other Total Revenues Operating Expenditures Personnel Operating Debt Service Total Expenditures Capital Improvements Infrastructure Replacement Sidewalk Replacement General CITY OF WEST UNIVERSITY PLACE 2007 BUDGET AT A GLANCE General Debt Water Solid Fund Service Fund Utility Waste Total $ 6,159,510 $ 6,733,100 $ - $ - $ 12,892,610 393,700 - 5,070,000 940,000 6,403,700 4,563,200 75,000 20,000 210,000 4,868,200 $ 11,116,410 $ 6,808,100 $ 5,090,000 $ 1,150,000 $ 24,164,510 $ 8,223,770 $ $ 969,350 $ 547,620 $ 9,740,740 2,825,130 2,702,420 597,930 6,125,480 - 6,802,500 1,291,880 - 8,094,380 $ 11,048,900 $ 6,802,500 $ 4,963,650 $ 1,145,550 23,960,600 $ 247,000 2,472,600 3,954,000 $ 6,673,600 2006 Operating Revenues General, Debt Service and Utility Funds Other 20% Property Taxes User Fees 53% 27% 2006 Operating Expenditures General, Debt Service and Utility Funds Debt Service Personnel 34% Jjjjj6h% 40% Operating 26% xi Budget 2007 Combined Summary of Revenues and Expenditures Sources Beginning Property Ending Balance Taxes User Fees Other Total Expenditures Balance General Fund $ 3,668,903 $ 6,159,510 $ 393,700 $ 4,563,200 $11,116,410 $11,312,900 $ 3,472,413 Debt Service Fund 1,129,857 6,733,100 - 75,000 6,808,100 6,802,500 1,135,457 Water and Sewer Fond 1,074,748 - 5,070,000 20,000 5,090,000 4,963,650 1,201,098 Water and Sewer Capital Reserve - - - - - - - Solid Waste Food 124,483 - 940,000 210,000 1,150,000 1,145,550 128,933 Capital Project Fund 87,396 - - 3,879,000 3,879,000 3,954,000 12,396 Infrastructure Replacement Fund 237,000 - - 10,000 10,000 247,000 - Sidewalk Construction Fund 2,442,607 - - 30,000 30,000 2,472,600 7 Drainage improvement Fund (115,460) - - 4,348,000 4,348,000 4,232,540 - Employee Benefit Fund 30,232 - - 1,454,980 1,454,980 1,461,590 23,622 Equipment Replacement Fund 222,916 - - 290,400 290,400 184,500 328,816 Technology Fond - - - 466,210 466,210 454,800 11,410 Parks Fund 208 - - 4,400 4,400 - 4,608 Court Technology Fund (2,039) - - 9,525 9,525 4,500 2,986 Court Security Fond 8,520 7,500 7,500 16,000 20 Metro Grant Fund 330,000 - - 259,000 259,000 589,000 - Tree Replacement Fond 31,589 - - 7,500 7,500 39,000 89 Total All Fonds $ 9,270,960 $12,892,610 $6,403,700 $ 15,634,715 $34,931,025 $37,880,130 $ 6,321,855 November 13, 2006 Honorable Mayor Burt Ballanfant and City Council Members (continued) Through this collaborative effort, we are able to ensure the quality of life that the citizens of West University Place have come to expect and deserve. Sincerely, Michael Ross City Manager ix. November 13, 2006 Honorable Mayor Burt Ballanfant and City Council Members (continued) All fee schedules, user charges, and charges for utility services should be reviewed and adjusted to ensure that rates are both equitable and sufficient to cover the cost of the provided service as deemed appropriate by the City Council. As discussed above, along with some limited increases for permits, a combined 3% rate increase proposed for Water and Sewer service in 2007 is 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 2007 Budget meets this standard. The City will follow long-range plans far capital improvements. A long-range plan for capital improvements should be prepared and updated each year. This plan may include (in years other than thefirst year of the plan) "unfunded" projects that carry out the City's long-term goals, but it should identify projects that can be completed with known funding sources. Capital improvements currently under consideration include expansion/renovation of the City's public safety facilities and the addition of an Emergency Operations Center. The City will maintain reserves adequate to ensure that resources are available annually for the replacement of vehicles and equipment. The City's current equipment replacement reserves are adequate to replace vehicles and equipment on an annual basis. Currently, City staff is reviewing the replacement schedule for all City vehicles to ensure safe and efficient operation. We expect that the replacement life for most vehicles will 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 leading municipal bond rating agencies, our total reserves of $6.3 million are adequate for a city the size of West U. I commend the City staff for their many hours of diligence, dedication, and work in preparing this document. I further appreciate the determination and effort of the City Council in providing direction and parameters essential to this budgeting process. vur November 13, 2006 Honorable Mayor Burt Ballanfant and City Council Members (continued) Through consideration of alternative health care programs, we will hold any increase in the health insurance premiums to a maximum of 10%. CAPITAL IMPROVEMENTS This Budget proposes $11.5 million in capital improvements, of which approximately 70% is dedicated to completing previously approved projects. There are currently five projects; one is new and four are carryover projects. Below is a summary of the new capital project: Public Safety Facilities Expansion/Renovation/Emergency Operations Center (EOC): This Budget includes $3.5 million to design and construct improvements to public safety facilities, including an Emergency Operations Center (EOC). These improvements will greatly enhance daily public safety and increase the City's ability to withstand and respond to various disasters. Design is expected to begin in early 2007 with construction beginning in early 2008. ECONOMIC CONDITION AND OUTLOOK West U continues to enjoy a very stable outlook, with property values approaching $3.2 billion, up an astounding 146% since 1993. Among reasons for this strength is West U's convenient location near the Texas Medical Center, the Galleria area, downtown Houston, the Rice Village and Rice University. Furthermore, the City enjoys a relatively low crime rate, a great parks system, new roadways, and improved water, storm, and sewer lines. All of these factors have led West U to the top of the list of desirable places to live and raise a family in Harris County. SUMMARY This Budget is sound and builds upon the established financial policies of the City. This Budget is the policy statement for the City and was created from these perspectives: The City is a service organization. The most important asset of any service organization is its trained, motivated, and properly led employees. This Budget recognizes the need to recruit, train, and keep a workforce capable of delivering services at the quality and level West U citizens expect. The 2007 Budget includes: • A general 3% merit increase in salaries. • A 3.5% increase to the base salary structure for general and management employees. • A rise in health care premium costs of no more than 10%. The City's current services to citizens are to be given priority. Increases or decreases in service levels should be prominently and separately communicated. The Budget uses baseline funding for all departments. That means each department used last year's Budget as a starting point for preparing this year's Budget. There are no major changes to the baseline Budget for 2007. vii November 13, 2006 Honorable Mayor Burt Ballanfant and City Council Members (continued) Finance Department Reclassifying the Cashier position as a Senior Court-Collection Clerk creates a single full-time position, no longer requiring two part-time employees. Public Works Department A vacant Streets Division Maintenance Worker I position has been transferred to the Parks & Recreation Department without adversely affecting the Public Works Department's service to the community. That the Infrastructure Replacement Project was completed in November 2006 will substantially reduce the associated service pressures of the preceding decade. Nevertheless, we will continue to monitor and fulfill needs to assure the service levels City residents expect. Parks & Recreation Department As Parks & Recreation programs have expanded and participation has increased in recent years, so, too, has the need to create, refurbish, and maintain parks and facilities. This Budget reclassifies the Administrative Assistant to Administrative Manager, the Maintenance Worker III to a Crew Leader, and adds a Maintenance Worker I position. This Budget further provides funding for a Recreation Specialist for half a year, subject to a midyear review and approval by Council. Reclassifying the Administrative Assistant as a Administrative Manager reflects the increased duties and responsibilities that this position is handling. Similarly, the changes in the Facility Maintenance Division will allow more cost-effective maintenance among the Parks & Recreation facilities. Creating a new Recreation Specialist position will enable effective management, more efficient service, and greater recreational program variety at the West U Recreation Center, Colonial Park, and the Community Building. Administration Upgrading and reassigning the Information Technology/Communication Manager to Administration will provide more centralized control, coordination, and implementation of technology for meeting the City's needs. We also recommend the City add an Information Technology/Communication Technician position as an economical alternative to current outsourcing of hardware/software installations in City-owned equipment and vehicles. This new position will establish in-house responsibility for all outsourced repairs and installations while reducing response and out-of-service times. The newly created Technology Fund will support both positions and they will report directly to the City Manager. Waees and Benefits This year we are proposing an average 3% merit increase and a 3.5% 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 a separate annual review of public safety salaries to maintain them at 105% of the market rate. The latest annual review determines that the City can meet this requirement with only minor changes to those salary schedules. vi November 13, 2006 Honorable Mayor Burt Ballanfant and City Council Members (continued) Employee Staffing This Budget increases current staffing levels to 121 from 119 Full Time Equivalent (FTE) employees. Overall the City's population and number of FIFES has remained relatively unchanged. We constantly strive to make our services more effective and efficient, whether through using new technology or through reclassifying existing employees. The below chart demonstrates that we have remained relatively stable in overall employees since 2000. Through outsourcing, we have been able to maintain and sometimes reduce overall operating costs while maintaining and sometimes increasing our level of service. City of West University Place, Texas Full-Time Equivalent (FTE) Position Summary: 2000 to 2007 Administration 4.00 4.00 4.00 4.00 4.00 4.50 4.00 4.00 Finance 10.00 10.00 9.00 9.00 9.00 9.00 8.00 8.00 Police 35.00 35.00 36.00 35.00 33.00 32.00 32.00 32.00 Fire 21.00 20.00 20.00 23.00 24.00 24.50 25.00 24.00 Parks & Recreation 6.00 6.00 6.00 6.00 8.00 8.00 8.00 10.00 Public Works 23.00 22.00 23.00 23.00 21.00 21.00 21.00 20.00 Technology Fund 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2.00 Water Fund 14.00 14.00 15.00 14.00 14.00 14.00 14.00 14.00 Solid Waste Fund to.00 10.00 10.00 10.00 7.00 7.00 7.00 7.00 Total City FTEs 123.00 121.00 123.00 124.00 120.00 120.00 119.00 121.00 As a routine practice, we will continue to evaluate the allocation of personnel to determine and achieve the most efficient and effective use of the community's resources. Below is a summary of the changes being proposed in 2007: Fire Department The Information Technology/Communications Manager is being upgraded and reassigned to the Administration Department. Given the increasing complexity of technology and its applications throughout the City, relocating this position to Administration will centralize control and implementation of new technologies. While reducing the number of Fire Department employees, this change will not cut the number of commissioned firefighters and paramedics. Activity levels and response times are expected to remain relatively constant. Police Department A 2006 vacancy enabled the Police Department to review workload and structure. This Budget reflects the 2006 changes and eliminates a Captain position, fills a vacant Lieutenant position, and creates a Records Manager position. While reducing operating cost, these changes provide greater efficiencies in meeting the day-to-day police administrative and patrol needs. v November 13, 2006 Honorable Mayor Burt Ballanfant and City Council Members (continued) operations. A rate increase may be needed in the future to offset inflationary increases or a downturn in the amount of recyclables collected. EXPENDITURES The 2007 Budget proposes total expenditures of $37.9 million. It devotes $19.6 million or 52% to operating expenditures, $11.5 million or 30% to capital improvements, and $6.8 million or 18% to repaying the City's bonded debt. Overall, the 2007 Budget is $6.3 million or 20% more than the prior year, an increase that primarily reflects the carryover of capital projects in the Sidewalks Program and College Area Improvements Project, and the 2007 appropriation for the renovation and expansion of the Police Facility, which includes a new Emergency Operations Center (EOC). Operating Budget The proposed General Fund operating budget of $11.3 million is about $829,000 or 7.9% above the Revised 2006 Budget. This increase reflects savings from vacant staff positions over the last year. The 2007 Budget is approximately 5813,000 or 7.7% higher 2007 OPERATING BUDGET: $11.3 Million than the 2006 Adopted Budget. Public Safety (Police and Fire) continues to account for one of the largest operating expenditures, with a combined total of $5.1 million or 46% of all operating expenditures, excluding vehicle purchases and other overhead costs such as legal services, and liability and property insurance. Public Parks & Works Recreation n% w% Fve hterfund 21% Transfer 2% Administration 7% Police Finance 25% 13% Internal Service Funds A change in this year's Budget creates a new Internal Service Fund and expands the role of an existing fund. o Employee Benefit Fund In order to facilitate accounting and oversight, this fund was expanded to include all employee benefits (health care, dental, worker's compensation, employee tuition, etc.). o Technology Fund Recognizing technology's increasingly integral role in City operations, we have created a fund to facilitate associated accounting and oversight. Altogether, the cost of software and hardware alone totals approximately $1.1 million and represents a major investment requiring preventive maintenance that includes periodic upgrading. This fund accounts for all associated costs, including operations and maintenance, employees, user training, consultants, hardware, and software. iv November 13. 2006 Honorable Mayor Burr Ballanfant and City Council Members (continued) cents per $100 assessed valuation. The debt service tax rate will decrease 1.9 cents to 21 cents per $100 assessed valuation due to the growth of assessed valuations. Current debt service requirements have stabilized, and as assessed values grow due to new home construction, the tax rate needed to support these payments is expected to decline. Fees and Charges Complying with the City's financial policy, staff continuously monitors, reviews, and adjusts all applicable fees and charges to assure equitable coverage of service costs. o Specialized Fees, Licenses, Permits, and Recreation Fees This Budget is recommending an increase in permits fees for electrical, HVAC, plumbing, natural gas work, and for signs. These increases reflect prior increases in the Master Builders Permit and account for inflation as part of the City's actual costs. While City staff at present recommends no further increases for other fees, licenses, and permits, our ongoing monitoring will assure City fees keep pace with inflation by passing necessary increases along to appropriate users. o Water and Sewer Rates The City's revenue bond covenants require net revenues (operating revenues plus interest) to equal at least 110% of the principal and interest requirements for that year. Due to shortfalls in the Water and Sewer Fund's net revenues, the City increased rates in December 2003 and 2004. In early 2006, the City of Houston announced a water rate increase of 3.6% to reflect inflationary costs associated with the Consumer Price Index (CPI). Because this increase affected only 80% of the overall water usage and not the sewer fees, West U increased rates by 1.5% in March 2006 to accommodate this unplanned increase. This year, a 3% increase is recommended in the water rates to cover necessary capital expenditures, rising operational costs, and Houston's anticipated CPI increase. Water revenues and expenditures will be monitored to ensure that the Water and Sewer Fund's financial footing remains sound. o Solid Waste Service Fees Currently collection of solid waste uses three rear-loading trucks, four drivers, a crew chief, and two equipment operators. As in past practice, temporary labor will be used to collect the solid waste. For a fifth straight year, we are not recommending a rate increase, but this may change in the future if the amount of recyclables collected and sold decreases. As it stands, the sale of recyclables, mainly from RecyclExpress, is subsidizing the cost of 2007 BUDGET: $37.9 Million Debt Repayment 18% Operations 52% Capital Irnpmvements 30% iii November 13, 2006 Honorable Mayor Burt Ballanfant and City Council Members (continued) complete projects in the Infrastructure Replacement and Sidewalk Construction Program. Revenues of $19.3 million are $305,000 more than the prior year's Revised Budget figures and primarily reflect an increase in the City's assessed valuation due to new construction. Total 2007 projected expenditures of $37.9 million are up $6.3 million from the 2006 Revised Budget. They include operating expenditures of $19.6 million, spending on capital improvement projects of $11.5 million, and debt repayment of $6.8 million. City of West University Place, Texas Budgets 2006 Revised to 2007 Proposed 2007 vs. 2006 Budget Category 2006 2007 $ `a Revised Proposed Increase/ (Decrease) Increase/ -Decrease REVENUES Beginning Balance $12,791.543 59,270,960 ($3.520,583) -27,52% Revenues $18,991.240 $19,296,310 $305,070 1.61% Other $9,063.195 $15,634,715 $6,571,520 72.5t% Total Revenues $40,845,978 544,201,985 $3,356,007 822% EXPENDITURES Operations $16.921,570 $19,582,490 $2,660,920 15.73% Cap. Improvements $7,958,778 $11,495.140 $3.536,362 44.43% Debt Repayment $6,694.670 $6,802500 $107,830 1.61% Total Expenditures $31,575,018 $37,880,130 $6,305,112 19.97% ENDING BALANCE $9,270,960 $6,321,855 ($2,949.105) -31,81% SOURCES This Budget projects incoming sources of $37.9 million that will be available in 2007 to fund City operations and projects. This is about $6.3 million or 20% higher than the current year's revised estimate. General Fund revenues are projected to be about $19.3 million, which is approximately 1.6% higher than the current year's revised estimate. Given the levels of increased assessed valuation associated with new home construction, this Budget recommends decreasing the tax rate from 43 cents to 40.2 cents per $100 assessed valuation, which is below the Effective Tax Rate of 42.26 cents. Property Taxes The City's ad valorem property tax rate will decrease by 2.8 cents to 40.2 cents per $100 assessed valuation. The City's tax rate is divided into two components. One covers maintenance and operations, while the other pays debt service. A 10% growth in assessed valuation and new home construction provides sufficient funds for expected increases to maintenance and operations costs at the tax rate of 19.2 City of West University Place, Texas Comparison of Property Taxes: 2007 vs. 2006 2007 2006 Monthly Monthly Monthly Le,vRate/ Cost/ Levy Rate/ Cost/ Increase/ $100 Typical $100 Typical (Decrease) Family Family Operating Levy 30.1920 $93.12 $02010 $8995 $3.17 Bonds $02100 3101.85 30.2290 $102.48 ($0.63 $0.4020 $194.97 30.4300 $19243 $2.55 T,Picnl Ham, Vallee: $582,000 $537,000 ii 0 City of West University Place A Neighborhood City ® Recy W Pap r November 13, 2006 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, I am pleased to submit the 2007 Annual Operating Budget for the City of West University Place. The goal of this Budget is to enable City staff to continue providing the wide range and high level of services needed to sustain and enhance the quality of life our residents expect and enjoy. The Budget is a policy, management, and planning document. It is also a financial report and a means of communication with the citizens of West University Place. In addition to reviewing past accomplishments, it anticipates future needs, addresses the coming year's objectives and their purposes, and identifies resources for achieving those objectives. This Budget provides a strong financial plan for providing superior municipal services. Staff is confident that, while conservative, the Budget projections and estimates reasonably and accurately anticipate both revenues and municipal needs. This Budget builds upon our foundation of consistent work over the past four years to improve the efficiency and effectiveness of our operations. It creates a new Internal Service Fund and expands an existing one to enable the City to more accurately account for expenditures on a citywide basis. Further, it increases service in prioritized areas and addresses major capital needs for public safety and emergency operations, yet reduces the overall property tax rate for the third consecutive year. In fact, this year we are recommending a tax rate below the Effective Tax Rate. For Texas municipalities, this is rare. It serves as a testament to the guidance and foresight of the various City Councils, administrations and overall support of the citizens over the last 15 years in addressing the major infrastructure improvements that are already enriching our residents' quality of life. 2007 BUDGET SUMMARY The 2007 Budget anticipates approximately $34.9 million in new revenues and other • incoming sources, with approximately $37.9 million in expenditures, which has been • balance by reducing built-up reserves by $2.9 million to $6.3 million. This reduction in reserves compared to 2006 results from a decreased need to carry over monies to • 3800 University Boulevard • West University Place, Texas 77005-2899 • 713.66804441 • www.westu.org CITY OF WEST UNIVERSITY PLACE 2007 OPERATING BUDGET Table of Contents Introduction City Manager's Budget Message i Budget at a Glance xi Combined Summary Budget xii Organization Chart xiv General Fund Summary 1 Administration 5 Finance 9 Police 15 Fire 19 Public Works 23 Parks 31 Debt Service Fund Summary 39 Water and Sewer Fund Summary 41 Operations 43 Solid Waste Fund Summary 47 General Services 48 Capital Projects Funds Capital Project Fund 51 Infrastructure Replacement Fund 53 Sidewalk Construction Fund 55 Drainage Improvement Fund 56 Internal Service Funds Employee Benefit Fund 57 Equipment Replacement Fund 58 Technology Management Fund 59 Special Revenue Funds Parks Fund 61 Court Technology Fund 61 Metro Grant Fund 62 Court Security Fund 62 Tree Replacement Fund 63 Appendices Appendix A - Bonded Debt 65 Appendix B - Revenue Sources 67 Table 1 - General Government Expenditures by Function 1995 - 2007 73 Table 2 - Ratio of Net General Bond Debt to Assessed Value and Net Bonded Debt per Capita 1995 -2007 74 Table 3 - Ratio of Annual Debt Service Expenditures to General Expenditures 75 Table 4 - Historical Operations of the City 1997 - 2007 76 - 77 Table 5 - Sales Tax Receipts 1995 - 2007 78 Table 6 - Analysis of Tax Base 1997 - 2007 79 Table 7 - Revenue Bond Coverage 1995 - 2007 80 Budget Ordinance 81 Tax Ordinance 101 Glossary 105 CITY OF WEST UNIVERSITY PLACE 2007 ANNUAL BUDGET INTRODUCTION This document has been prepared to help you learn and understand issues affecting the community of West University Place. The most obvious function of a City Budget is to provide a financial plan for the coming year. West University Place's Budget is no exception and as such contains financial schedules and statistics. Financial plans cannot be prepared without defining what the organization intends to accomplish and how it intends to go about reaching its goals. 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 2007 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 2007 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 2007 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 2007. 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 brief statement describing the department's mission, a list of the department's accomplishments in 2006, and a discussion of what the department hopes to accomplish in 2007. Detailed schedules showing the department's finances over several years and information about staffing are also provided. The appendices provide details about the City's debt and revenues. Tables and Schedules providing historical information about the City's Finance, the Budget Ordinance and to help explain things, a glossary of terms are also presented in the appendices. PUBLIC WORKS DEPARTMENT Actual Actual Actual Budget Estimate Budget Account Description 2003 2004 2005 2006 2006 2007 Salaries and wages $ 463,464 $ 498,313 $ 454,855 $ 539,810 $ 429,060 $ 547,280 Allowances - - - 600 - 600 On-call 16,518 16,269 16,503 16,500 16,070 16,500 Overtime 90,512 64,755 68,379 65,360 66,230 64,130 Longevity 7,575 6090 5,382 7,120 5,430 7,390 Part-time/temporary 17,673 11,166 63,697 5,000 67,330 5,000 Retirement contribution 72,104 83,690 84,992 100,640 84,760 107,530 Social security cont. 42,867 43,199 40,113 48,150 38,780 48,650 Health care benefits 88,402 101,714 91,690 113.250 84,910 124,500 Workers'compensation 16,258 13,133 18,158 22,230 11,770 21,180 Other benefits - - 10,347 22,080 22,430 22,090 Employee relations 984 5,344 1,000 4,500 4,500 4,500 Total Personnel 816,357 843,673 855,116 945,240 831,270 969,350 Communications costs Community relations Surface water contract Sludge removal Other contracted svcs Professional dues Equipment Replacement Technology' Equipment maintenance Vehicle maintenance Building and grounds Water system maint. Sewer system maint. Office supplies Operating supplies Fuel Treatment chemicals Travel and training 4,599 7,225 7,651 9,800 10,000 11,800 9,970 12,726 12,234 15,900 15,900 15,900 832,800 892,726 1,162,560 1,120,000 1,120,000 1,176,000 68,519 62,870 50,055 70,000 70,000 76,000 58,039 58,580 59,945 59,420 59,420 59,420 1,621 1,936 1,634 1,520 1,520 1,500 65,800 - 65,749 65,800 65,750 65,800 18,597 6,600 4,619 59,622 71,271 1,833 26,354 10.178 34,799 13,873 317.662 Total Operating Charges 22,299 7,819 6,250 62.849 71,770 2,285 27,981 12,482 38,570 21,956 291,688 602,012 28,607 557 4,265 66,889 60,141 961 20,078 14,436 31,750 18,676 1,898,435 35,000 12,500 65,500 62,500 4,000 26,760 14,840 35,000 20,500 35,000 12,500 65,500 62,500 4,000 26,760 14,840 50,000 20,500 1,914,190 45,000 40,000 12,500 65,500 62,500 4,000 27,000 40,000 20,500 2,023,420 Data processing equipment 9,000 19,613 27,000 27,000 - Other equipment - 7,500 17,500 60,050 19,000 Total Capital - 9,000 27,113 44,500 87,050 19,000 Operations Division Total $ 2,423,113 $ 2,454,685 $ 2,780,664 $ 2,888,780 $ 2.832,510 $ 3,011,770 ITransfer to Technology Fund 45 This Page Intentionally Left Blank 46 SOLID WASTE FUND The Solid Waste Fund is an enterprise fund, and as business enterprises in the private sector, meant to be self-supporting. The Solid Waste Fund accounts for the revenue, expenditures and transfers associated with the collection and recycling or disposal of solid waste. SOLID WASTE FUND Financial Activity in 2006. For the year ending December 31, 2006, 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 $190,000 from the sale of recyclable materials. Other costs are more difficult to quantify. Administration, risk management, and equipment depreciation are examples of indirect costs associated with providing solid waste services. The Solid Waste Fund reimbursed the General Fund $225,000 for these indirect costs, bringing estimated 2006 total costs of service to $1,408,750. The direct cost of providing solid waste services in 2006 is expected to be $1,183,750, up $333,384 over the 2005 cost due to a $250,000 increase in capital expenditures. 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 2007 our tipping fees are expected to increase 10.3 % to $220,690. The 2007 Budget. Solid Waste Fund revenues in 2007 are expected to be very similar to those in 2006. No fee increases are proposed. Expenditures are expected to total $1,145,550, including an increased payment of $280,000 to the General Fund. The transfer of all City fuel costs enables the increase in the payment to the General Fund of the General Fund Budget. REVENUES: Solid Waste Collection 906,254 926,132 940,000 940,000 Sales of Recyclables 197,232 196,877 190,000 190,000 Interest 4,177 8,194 20,000 20,000 TOTAL REVENUES 1,107,663 1,131,203 1,150,000 1,150,000 EXPENDITURES: Operations 676,442 850,366 1,183,750 865,550 Administration 200,000 225,000 225,000 280,000 TOTAL EXPENDITURES 876,442 1,075,366 1,408,750 1,145,550 NET REVENUES (EXPENDITURES) 231,221 55,837 (258,750) 4,450 BEGINNING BALANCE 96,181 327,402 383,239 124,489 ENDING BALANCE $ 327,402 $ 383,239 $ 124,489 $ 128,939 47 PUBLIC WORKS DEPARTMENT The Public Works Department responsibilities include collect and recycling or disposing of solid waste in West University Place. PUBLIC WORKS DEPARTMENT MISSION To provide a solid waste collection and disposal service that is effective, efficient and environmentally responsible. PUBLIC WORKS DEPARTMENT DIVISIONS General Services - Collects and recycles or disposes of solid waste. PUBLIC WORKS DEPARTMENT 2007 GOALS * Work with Recycling and Solid Waste Reduction Board's door-hanger campaign to promote awareness and to educate residents. PUBLIC WORKS DEPARTMENT BUDGET HIGHLIGHTS + Authorized full-time employees - 7 (2006 authorized full-time employees - 7) + Total budget - $1,145,550 (2006 total budget - $1,408,750) * Fees for disposal of solid waste - $220,690 (2006 budget - $200,000) * Payment to the General Fund - $280,000 (2006 budget - $225,000) 48 PUBLIC WORKS DEPARTMENT Account Actual Actual Actual Estimate Budget Description 2003 2004 2005 2006 2007 General Services Solid Waste Fund Personnel $ 426,256 $ 411,274 $ 483,662 $ 511,050 $ 547,620 Operating charges 372,694 265,168 365,345 353,900 317,930 Capital - - 15,046 250,000 - Admin charge 190,000 200,000 225,000 225,000 280,000 Total Department $ 988,950 $ 876,442 $ 1,089,053 $ 1,339,950 $ 1,145,550 2006 2007 SALARY RANGE" GRADE BUDGET BUDGET MINIMUM MAXIMI Solid Waste Fund Crew Chief 38 1 1 37,981 51,043 Driver-Solid Waste 33 4 4 25,106 33,716 Equipment Operator 35 2 2 30,243 40,664 Total Solid Waste Fund 7 7 49 PUBLIC WORKS DEPARTMENT Actual Actual Actual Budget Estimate Budget Account Description 2003 2004 2005 2006 2006 2007 Salaries and wages $ 204,879 $186,789 $ 192,010 $ 227,600 $ 222,970 $ 237,280 Overtime 32,397 18,572 22,992 10,000 5,980 8,750 Longevity 3,258 3,518 3,787 4,200 4,170 4,650 Part-time/temporary labor 65,861 96,766 149,129 142,920 158,140 149,760 Retirement contribution 30,168 30,794 34,110 40,220 37,420 42,390 Social security 17,845 15,500 15,940 19,240 16,790 19,180 Health care benefits 55,468 50,034 48,059 68,840 52,950 71,000 Worker compensation 16,380 9,301 12,400 14,330 11,630 13,610 Other benefits - - 5,235 1,000 1,000 1,000 Total Personnel 426,256 411,274 483,662 528,350 511,050 547,620 Communications costs 286 1,401 826 5,500 5,500 1,940 Community relations 982 2,136 1,628 3,000 3,000 1,000 Landfill tipping fees 193,051 174,545 190,560 200,000 200,000 220,690 Other contracted svcs 4,880 4,073 5,809 6,900 6,900 7,800 Technology' - - - - - 5,000 Equipment replacement 107,250 107,268 60,000 60,000 60,000 Equipment maintenance 6,422 10,601 7,288 10,000 10,000 10,000 Vehicle maintenance 24,333 29,310 267 - - - Operating supplies 9,068 11,154 7,392 9,000 9,000 9,000 Fueh 23,599 30,564 42,817 56,500 56,500 - Travel and training 1,755 495 507 500 500 - Electricity 1,068 889 983 2,500 2,500 2,500 Total Operating Charges 372,694 265,168 365,345 353,900 353,900 317,930 Capital outlay - - 15,046 320,000 250,000 - Total Capital 15,046 320,000 250,000 Administrative charge 190,000 200,000 225,000 225,000 225,000 280,000 General Services Division $ 988,950 $ 876,442 $1,089,053 $1,427,250 $1,339,950 $1,145,550 'Transfer to Technology Fund 2All fuel budgets transferred and consolidated into Public Works General Services Division in the General Fund 50 CAPITAL PROJECT FUNDS Capital Project Funds are used to account for the purchase or construction of expensive equipment, property and buildings. Capital projects accounted for in these funds are characterized by their cost (normally exceeding $25,000), relatively long operational life of each asset and their impact on a department's operating budget. These funds are usually created to account for a single project or a related group of projects and are closed when the projects are completed. West University Place has four active Capital Project Funds. CAPTIAL PROJECT FUND The Capital Project Fund is used to account for projects associated with the City's Capital Improvement Program. Funding for projects financed in this fund comes from transfers of surplus General Fund balances, contributions, grants, and issuing debt. INFRASTRUCTURE REPLACEMENT FUND The Infrastructure Replacement Fund accounts the major capital projects undertaken to replace the City's streets, drainage, water distribution system and waste water collection system. SIDEWALK CONSTRUCTION FUND The Sidewalk Construction Fund accounts for projects that rehabilitate or replace the City's sidewalks. DRAINAGE IMPROVEMENT FUND The Drainage Improvement Fund accounts for a major capital project to improve the storm water drainage and mitigate flooding in the City. CAPITAL PROJECT FUND The City's Capital Project Fund's 2006 Budget estimated revenues of $735,000, including contributions from the Friends of West University Place Parks Fund Inc. (Friends). The CPF began 2006 with $122,396 on hand. During 2006 the CPF is expected to receive $150,000 allocated from investment interest earned by the Infrastructure Replacement Fund. Also, Friends is expected to defray some of the costs associated with the Rice Pocket Park project. Proceeds of a $475,000 Fire Truck financing contract will purchase a new fire engine. For 2006, expenditures are expected to total $670,000 and leave a Capital Project Fund Balance of $187,396. 2007 Appropriations. Appropriations for 2007 include continued funding for a project already in progress in the current 2006 fiscal year, plus one new project. Rice Pocket Park and Courtyard - This is a project to improve the Rice Pocket Park and the courtyard between the Recreation Building and the West U Library. This project was approved during the 2005 budget process. Planning was expected to be complete in 2006. Funding comes from a $200,000 allocation of the General Fund's reserves and a grant from the Friends of West University Parks Fund. 2007 Projects The one new capital project recommended for the 2007 Budget is: Police Station/EOC - The City's current Emergency Operations Center (EOC) is in a separate building from the public safety communications center, making the exchange of information during an event extremely difficult. Both the current EOC and communications center are subject to flooding. A safer, consolidated new EOC and complete reconstruction of the police station are planned for 2007. Estimated Expenditures Total Project Through Cost 2005 Estimated Proposed Expenditures Budget 2006 2007 Active Projects Rice Pocket Park/Courtyard Fire Truck Major Repairs to City Facilities Council Chamber Multi-media New Projects $ 400,000 $ 475,000 $ 35,000 $ 365,000 475,000 - 100,000 60,000 Police Station Expansion/EOC 3,500,000 3,500,000 Contingencies 25,000 89,000 Total Project Costs $ 3,925,000 $ $ 670,000 $ 3,954,000 51 CAPITAL PROJECT FUND (Continued) 2004 2005 2006 2007 Actual Actual Estimate Budget REVENUES: Debt - Financing Contract $ - $ - $ 475,000 $ Debt - Certificates of Obligation 3,500,000 Grants: Texas Dept of Transportation 16,994 - Friends of WestU Parks Fund - - - 100,000 Other 290,340 150,000 - Transfer from General Fund - - - 264,000 Interest 828 596 10,000 15,000 TOTAL REVENUES 17,822 290,936 635,000 3,879,000 EXPENDITURES: 257,864 233,994 670,000 3,954,000 BEGINNING BALANCE $ 305,496 $ 65,454 $ 122,396 $ 87 ENDING BALANCE $ 65,454 $ 122,396 $ 87,396 $ 12,396 52 INFRASTRUCTURE REPLACEMENT FUND The Infrastructure Replacement Fund is used to finance the major capital projects associated with replacing the City's streets, drainage, water and wastewater 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 $63 million in bonds. The approach to this program is unique. Rather than defining projects individually, the City was divided into 12 priority areas. All infrastructure replacement in each priority area has been undertaken as a single project. This approach allowed the contractor economies of scale, which translate into a lower total cost and minimized disruption of City services. PROGRAM FUNDING AND PROGRESS The Infrastructure Replacement Program is complete. In 2005, work on Priority Areas 10 and I IB, the final two areas, was in full swing when the contractor went bankrupt, delaying progress on the projects by over six months. Progress resumed in 2006, and the entire construction program was, in fact, completed in November 2006. FUND ACTIVITY During 2006, work was completed on the final phases, priority areas 10 and 11B. The 2007 Budget appropriates funds for contingencies, any final arbitrage rebate calculations and provides a reserve against any interest earnings rebate that might be required by and to the Federal Government. Total Project Project Costs Estimated Proposed Cost Through 2005 2006 2007 Areas 10 & 1113 $ 4,105,778 $ - $ 4,105,778 $ Arbitrage rebate calculations 50,000 - - 50,000 Allowance for arbitrage rebate 25,000 - 25,000 Contingency and other 100,000 - - 172,000 $ 4,280,778 $ - $ 4,105,778 $ 247,000 53 INFRASTRUCTURE REPLACEMENT FUND (Continued) 2004 2005 2006 2007 Actual Actual Estimate Budget REVENUES Transfer from METRO Fund $ 259,000 $ - $ - S - Interest earned 204,210 182,776 125,000 10,000 Bond Proceeds - - - - Other - - 1,173,668 - TOTAL REVENUES 463,210 182,776 1,298,668 10,000 EXPENDITURES Capital Projects 10,943,941 1,668,787 4,105,778 - Arbitrage Rebate Calculations - - - 50,000 Arbitrage Rebate - - 25,000 Contingency - - - 172,000 Transfer to METRO Fund - - 625,000 - TOTAL EXPENDITURES 10,943,941 1,668,787 4,730,778 247,000 BEGINNING BALANCE $ 15,635,852 $ 5,155,121 $ 3,669,110 $ 237,000 ENDING BALANCE $ 5,155,121 $ 3,669,110 $ 237,000 $ - 54 SIDEWALK CONSTRUCTION FUND During 2006, the Sidewalk Construction Fund was anticipated to spend $1.8 million, leaving a fund balance of $2.4 million. In 2007, the City expects to substantially complete the program. 2004 2005 2006 2007 Actual Actual Esliniate Budget REVENUES Proceeds from sale of bonds $ $ $ $ Transfer from NEMO Fund CaantsfromMETRO 1,006,668 - 1,131,332 Interest earned on investnr its 49,904 105,066 50,000 30,000 =ALREVFNUES 1,056,572 105,066 1,181,332 30,000 FJXPENIDPIURFS SidewalkConstucuon 1,399,535 1,510,236 1,800,000 2,472,607 BNALEXPF1~M RES 1,399,535 1,510,236 1,800,000 2,472,607 BECEq4VGBALANCE 4,809,408 4,466,445 3,061,275 2,442,607 ENDINGBAL4NCE $ 4,466,445 $ 3,061,275 $ 2,442,607 $ 55 DRAINAGE IMPROVEMENT FUND During 2006, preliminary engineering for a drainage related transportation improvement was initiated. In 2007, a METRO grant is expected to provide $4,333,000 to fund the project. Actual Actual Estimate Budget 2004 2005 2006 2007 REVENUES METRO Grant $ - $ $ $ 4,333,000 Grants from Ht FCD 110,000 - Interest earned - 15,000 TOTAL REVENUES 110,000 4,348,000 EXPENDITURES Transportation irnprovements 44,980 60,480 120,000 4,232,540 TOTAL EXPENDITURES 44,980 60,480 120,000 4,232,540 BEGINNINGBALANCE 65,020 4,540 (115,460) ENDING BALANCE $ 65,020 $ 4,540 $ (115,460) $ 56 INTERNAL SERVICE FUNDS Internal Service Funds provide accounting and budgetary control over expenditures that are common to all funds furthermore they centralized the budget authority over costs that can vary significantly from year to year. The City of West University Place has established three Internal Service Funds: EMPLOYEE BENEFIT FUND The Employee Benefit Fund provides a systematic approach to accumulating the funds needed for employee benefits. Each City operating fund contributes to the Employee Benefit Fund on the basis of the estimated cost of an employee benefit. EQUIPMENT REPLACEMENT FUND The Equipment Replacement Fund finances the purchase of equipment routinely used in providing the City's services. Trucks, automobiles, tractors, trailers, and vans are examples of the types of equipment this fund finances for other funds. Each City Department makes contributions to the Equipment Replacement Fund based on the estimated life and replacement value of the equipment it uses. The Equipment Replacement Fund purchases equipment when a combination of age and repair cost indicate that the machine has reached the end of its service life. TECHNOLOY MANAGEMENT FUND The management of the City's funding of technology is financed in the Technology Management Fund. Technology is integral to the City's ability to provide efficient, necessary services to citizens. The cost of implementing new technology and maintaining the City's existing computer hardware, software and networks has grown to become a major expenditure. The Technology Fund was created to centralize those expenditures and consolidate the management of the resources needed to maintain existing information technology systems and to deploy new solutions. EMPLOYEE BENEFIT FUND The City's Employee Benefit Fund's 2006 Budget provided $133,050 to fund employee benefits. Its 2006 expenditures are expected to be $105,000 leaving a Fund balance of $30,232. 2007 Appropriafions. The 2007 Budget greatly expands the use of the Employee Benefit Fund. Health care, Worker Compensation, dental plans, employee tuition, and other benefits have been budgeted here to facilitate accounting and oversight. A transfer of $1,274,440 is expected from operating funds, plus $187,200 from employee contributions. The 2007 Budget includes funds for three employees planning retirement (one in Finance and two in Public Works). 2004 2005 2006 2007 Actual Actual Estimate Budget REVENUES: Transfer from Operating Funds $ - $ 74,720 $ 133,050 $ 1,274,440 Employee contributions - - - 187.200 Interest - - - 10,000 TOTAL REVENUES - 74,720 133,050 1,471,640 EXPENDITURES Health Care - active employees - - - 1,055,680 Health Care - retired employees - - 70,000 70,720 Dental Insurance - - - 18,000 Direct Dental Plan - - - 24,000 Other Health programs - - - 12,000 Worker Compensation - - - 128.000 Retirement benefit - 72,538 25,000 79,690 Unemployment - - - 20,000 Employee relations - events - - - 10,500 Employee relations - awards - - - 3,000 Tuition benefit - - - 15,000 Incentive pay - - - 15,000 Other benefits - - 10,000 10.000 TOTAL EXPENDITURES - 72,538 105,000 1,461,590 NET REVENUES (EXPENDITURES) 2,182 28,050 10,050 BEGINNING BALANCE - - 2,182 30,232 ENDINGBALANCE $ - $ 2,182 $ 30,232 $ 40,282 57 EQUIPMENT REPLACEMENT FUND City equipment in service has cost more than $1.9 million. Replacing this equipment would likely cost over $2.8 million. In 2007, transfers from other funds are expected to amount to $286,900 as revenues are projected to total $290,400. The Fund began 2006 with a balance of $61,936. Transfers from other funds are expected to provide $251,570 more. Expenditures are expected to be $110,000. Requested 2007 expenditures total $184,500, including two police cruisers, one automobile, two light trucks and two trucks. 2004 2005 2006 2007 Actual Actual Estimated Budget REVENUES: Transfers: From General Fund $ - $ 117,144 $ 125,770 $ 161,100 From Water and Sewer Fund 65,748 65,800 65,800 From Solid Waste Fund 107,268 60,000 60,000 Other revenues 18,159 9,120 - - Interest 2,013 1,130 3,500 3,500 TOTAL REVENUES 20,172 300,410 255,070 290,400 TOTAL EXPENDITURES 228,439 368,680 110,000 184,500 BEGINNING BALANCE 338,473 130,206 61,936 207,006 ENDING BALANCE $ 130,206 $ 61,936 $ 207,006 $ 312,906 58 TECHNOLOGY MANAGEMENT FUND In 2007 transfers from other funds are expected employees, an Information Technology to amount to $465,210 and total revenues are Manager and a Technician as well as projected to be $466,210. financing the City's computer hardware and Requested expenditures total $454,800, software. which will provide funding for two ADMINISTRATION DEPARTMENT The Administration Department is responsible to the City Council for the efficient delivery of City services. The City Managers serves as the chief administrative officer and has day-to-day responsibility for the conduct of all City activities. Technology plays a major role in the delivery of City services, and thus its budget and employees are under the supervision of the Administration Department. 2006 2007 SALARY RANGE** GRADE BUDGET BUDGET MINIMUM MAXIMUM Technology Management Fund Information Technology Manager ERl 1 65,000 88,687 I T Technician 43 1 56,555 75,795 Total Technology Management 7 **Salary ranges are adjusted each December 31 based on federal Consumer Price Index 59 2004 2005 2006 2007 Actual Achmil Esthnated Budget REVENUES: TransfasCrumothafunds $ $ $ $ 465,210 hterest 1,000 TOTAL REVENUES 466,210 Salaries and wagcs - - - 142560 Retireaert C attibttion - - - 24,120 Social Seauity - - - 8,840 Health we bewfit - - - 21,900 Wod&rs' C«rpatsation - - - 3,140 Odrrbewfits - - - 3,860 Total P6 -cnrrJ - - - 204,420 Replacemc t workstations - - - 16,500 Savers - - - 27,280 Netw hardware - - - 6000 Software nmrtff=cat-acts - - - 148,000 STport canultarts 45,500 Ckter 6,600 Total OpaatiT 250,380 TOTALEXPEND(TURPS - 454,800 BBaNNM BALANCE - ENDMBALANI E $ $ $ $ 11,410 60 SPECIAL REVENUE FUNDS Special Revenue Funds are created to account for the proceeds from specific revenue sources that are restricted to expenditures for specific purposes. The City has five active Special Revenue Funds in 2007: THE PARKS FUND The Parks Fund accounts for donations made by citizens for West University Place parks. THE COURT TECHNOLOGY FUND The Court Technology accounts for a $4.00 fee added to traffic tickets issued in West University Place. State law restricts the use of the revenue generated by this fee to technology used to support the City's Municipal Court THE METRO GRANT FUND The Metropolitan Transit Authority of Harris County (METRO) has provided West University Place a multi-year transportation grant, which is accounted for in the METRO Grant Fund THE COURT SECURITY FUND Similar to the Court Technology Fund, the Court Security Fund accounts for a $3.00 fee added to traffic tickets issued in West University Place. Revenues generated by this fee can be used only to provide security for the building housing the Court. THE TREE REPLACEMENT FUND City ordinances require that trees that are damaged, destroyed or removed during construction to be replaced. The Tree Replacement Fund accounts for funds paid by builders in lieu of planting replacement trees. SPECIAL REVENUE FUNDS 2004 2005 2006 2007 Actual Actual Estimate Budget REVENUES: Donations 4,135 4,367 4,300 4,300 Interest 107 372 100 100 TOTAL REVENUES 4,242 4,739 4,400 4,400 EXPENDITURES: Parks and Recreation Department 3,051 7,275 15,000 - TOTAL EXPENDITURES 3,051 7,275 15,000 - NET REVENUES (EXPENDITURES) 1,191 (2,536) (10,600) 4,400 BEGINNING BALANCE 12,153 13,344 10,808 208 ENDING BALANCE $ 13,344 $ 10,808 $ 208 $ 4,608 2004 2005 2006 2007 Actual Actual Estimate Budget REVENUES: Fines 8,335 8,243 9,500 9,500 Interest 67 99 25 25 TOTAL REVENUES 8,402 8,342 9,525 9,525 EXPENDITURES: Finance Department - Municipal Court 8,744 4,500 18,000 4,500 TOTAL EXPENDITURES 8,744 4,500 18,000 4,500 NET REVENUES (EXPENDITURES) (342) 3,842 (8,475) 5,025 BEGINNING BALANCE 2,936 2,594 6,436 (2,039) ENDING BALANCE $ 2,594 $ 6,436 $ (2,039) $ 2,986 61 SPECIAL REVENUE FUNDS (Continued) 2004 2005 Actual Actual 2006 Estimate 2007 Budget REVENUES: METRO Grant 259,000 259,000 259,000 Transfer unused METRO Grant Funds from other funds - 450,000 - Interest - - TOTAL REVENUES 259,000 709,000 259,000 EXPENDITURES: Any purposed authorized by the Grant 638,000 589,000 TOTAL EXPENDITURES 638,000 589,000 NET REVENUES (EXPENDITURES) 259,000 71,000 (330,000) BEGINNING BALANCE - 259,000 330,000 ENDING BALANCE $ - $ 259,000 $ 330,000 $ - 2004 2005 2006 2007 Actual Actual Estimate Budget REVENUES: Fines 1,020 7,500 7,500 Interest - - - TOTAL REVENUES 1,020 7,500 7,500 EXPENDITURES: Finance Department - Municipal Court 16,000 TOTAL EXPENDITURES 16,000 NET REVENUES (EXPENDITURES) 1,020 7,500 (8,500) BEGINNING BALANCE - 1,020 8,520 ENDING BALANCE $ $ 1,020 $ 8,520 $ 20 62 SPECIAL REVENUE FUNDS (Continued) 2004 2005 2006 2007 Actual Actual Estimate Budge REVENUES: Fees 13,875 27,012 9,000 7,500 Interest - - - - TOTAL REVENUES 13,875 27,012 9,000 7,500 EXPENDITURES: Public Works -Building Services 1,298 17,000 39,000 TOTAL EXPENDITURES 1,298 17,000 39,000 NET REVENUES (EXPENDITURES) 13,875 25,714 (8,000) (31,500) BEGINNING BALANCE - 13,875 39,589 31,589 ENDING BALANCE $ 13,875 $ 39,589 $ 31,589 $ 89 63 This Page Intentionally Left Blank 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. When the City became "built out" in the 1950s the need for new debt declined and by 1983 the City had only $1.1 million in outstanding bonded debt, but the City was on the brink of momentous change. In 1983 the assessed value of taxable property in the City totaled $424,360,000. Twenty years later in 2006, assessed values have increased by more than $2.7 billion to approximately $3,200,000,000. 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 business executives and professionals who wished to he 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 tom down and replaced with new structures at an astonishing rate. This surge in growth brought problems similar to those experienced in developing areas. Streets and drainage systems that were already approaching the end of their useful lives were taxed to the breaking point. In 1982 the citizens approved $3.3 million in bonds to be issued to construct a new police station and reconstruct the most deteriorated street, water, and sewer assets. This bond issue was the first since 1976. The City's next bond sale wasn't until 1992. The need to reconstruct the City's infrastructure was becoming acute. This bond sale marked the beginning of a program to replace almost all of the City's streets, drainage, water and waste water systems. In November 1995 the citizens approved a plan calling for long-term debt to be used in reconstructing the City's entire infrastructure by the year 2006. This plan called for the City to issue $63 million of bonds. All of the proceeds of these bonds were to be applied to infrastructure. By 2003, it became apparent that, due to changes in the specifications for drainage systems and unexpected increases in the cost of construction materials, it would be necessary for the City to issue an additional $9.9 million of Certificates of Obligation to complete the funding of the infrastructure replacement plan. Bonded Indebtedness Payable from Ad Valorem Taxes 1996 Permanent Imp Bonds $ - 1998 Permanent Imp Bonds 5,895,000 2000 Permanent Imp Bonds 1,825,000 2002 Permanent Imp Bonds 23,175,000 2002 YMCA Certificates 2,955,000 2003 Certificates of Obligation 9,675,000 2005 Permanent Improvement Bonds 25,050,000 Bonded Indebtedness Payable from Ad Valorem Taxes 68,575,000 Bonded Indebtedness Payable from Water and Sewer Revenues 2001A Waterworks and Sewer System Imp Bonds 3,340,000 2005 Waterworks and Sewer Revenue Refunding 8,495,000 2001B Waterworks and Sewer System Imp Bonds 2,745,000 Bonded Indebtedness Payable from Water and Sewer Revenues 14,580,000 65 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 2006 is $3.2 billion, the current debt limit under this provision is $160,000,000. As of January 1, 2007 the City will owe a total of $83,155,000 to bondholders. Of this total amount, the amount to be financed by the Debt Service Fund using property taxes will be $68,575,000. Future Activity - In November 2006 the voters approved issuing $2,000,000 to add parkland to the City's park system. The timetable for issuing this debt is uncertain, because the property to be acquired has not been selected. In addition to voter approved debt, the 2007 Operating Budget anticipates raising $3,500,000 by issuing Certificates of Obligation to fund the construction of a new Emergency Operations Center and a complete reconstruction of the Police Station. Vim MI, Tax Revenue Supported Supported 2007 6,691,330 1,266,873 2008 6,694,091 1,267,812 2009 6,698,918 1,266,748 2010 6,695,024 1,268,445 2011 6,696,785 1,277,802 After 2011 60,595,326 13,849,815 Debt Service to maturity 94,071,474 20,197,495 66 APPENDIX B REVENUESOURCES 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 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 100% of the estimated market value. The oversight of this process is vested in the Appraisal Review Board. Residential property accounts 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. "..`a.,,"t_."Ya""'e"•a•`;'E--'-°'" The City Jurisdiction Tax Rate establishes Ilaire 0.4400 the tax rate, mston 0.6450 assesses, and uthside Place 0.2300 levies the tax. rsey Village 0.7425 State law ring Valley 0.5055 provides that a Brook 0.6307 if the City raises the rate more than 8% (after certain adjustments) above the previous year's rate, the voters can petition for an election to determine whether to limit the tax rate to no more than 8% above last year's rate. Taxes are anolicable to the vear subsequent to the one Fiscal General Debt Service Total Year Fund Fund Tax Rate 1996 0.2100 0.1600 0.3700 1997 0.2100 0.1700 0.3800 1998 0.2100 0.1900 0.4000 1999 0.2100 0.2100 0.4200 2000 0.2000 0.2100 0.4100 2001 0.2050 0.2150 0.4200 2002 0.1950 0.2250 0.4200 2003 0.1900 0.2400 0.4300 2004 0.1976 0.2500 0.4476 2005 0.2000 0.2400 0.4400 2005 0.2010 0.2290 0.4300 2006 0.1920 0.2100 0.4020 in which they are levied in the past, the City's property tax policies has been to maintain 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 rose to consume more than 55% of total tax revenues in 2005. Since debt service requirements peaked in 2006 and should remain level into the future, the percentage of the total tax rate allocated to debt service will decline. In 2007 the debt service tax amounts to 53% of the total tax rate.. Tax revenues dedicated to debt service reached $6.7 million annually and is expected to remain stable into the foreseeable future. 67 APPENDIX B REVENUE SOURCES (Continued) The City's 2007 property tax revenue is based on an estimated assessed value of $3,200,000 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 almost $1 billion. The property tax rate in 2006 will be $0.40200 per $100 valuation, 2.8 cent below last year's rate. Increased assessed values and stable debt service allowed this decrease. 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 I% to the Metropolitan Transit Authority, and 1% to the City. 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. The City increased its water and sewer rates in 2006. Further increases have been enacted for 2007 to offset the cost of purchased raw water and provide funding for capital projects. Solid Waste Fees: The City collects and disposes of solid waste for its citizens. This service is provided twice weekly at curbside. Additionally, the City operates a curbside recycling program for the 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 2007. In 2007 West University Place expects to collect $755,500 from the sales tax. 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 decline as customers switch to cellular, voice over Internet telephone service. Franchise fees are expected to generate $968,090 in 2005 and $942,000 in 2007. Base charge $7.83 4.53 0 - 3,000 gallons $3.10 per 1,000 gallons $2.47 per $1,000 gallons 3001 - 9,000 gallons $3.76 per 1,000 gallons $2.47 per $1,000 gallons 9001 - 15,000 gallons $4.47 per 1,000 gallons $2.47 per $1,000 gallons 15,001 gallons and up $5.31 per 1,000 gallons $2.47 per $1,000 gallons 68 APPENDIX B REVENUE SOURCES (Continued) Property Taxes $ 10,765,277 $ 11,691,541 S 12,165,020 $ 12,538,020 $12,892,610 Sales Tax 777,290 699,593 681,090 710,300 755,500 Franchise Fees 873,649 872,221 975,660 976,200 942,000 Licenses and Permits 432,144 554,954 503,600 484,700 487,260 Fines and Forfeitures 256,074 193,322 203,340 201,800 246,450 Charges for Services 1,102,552 725,861 863,200 877,190 852,990 Intergovermental 498,965 837,000 870,000 870,000 940,000 Investment Income 515,414 86,065 104,780 142,000 227,000 Other Revenues 452,765 501,104 406,085 414,324 177,000 Total $ 15,674,130 $ 16,161,661 $ 16,774,780 $ 17,216,540 $ 17,522,817 69 APPENDIX B REVENUE SOURCES (Continued) if illh, Actual Actual Actual Estimated Estimated 2003 2004 2005 2006 2007 Property Taxes Current year collections $4,727,070 $5,106,642 $ 5,472,895 $ 5,890,000 $ 6,126,250 Prior year collections 31,089 40,267 38,007 40,300 33,260 Collection Fees 4,490 9,193 8,794 240 - 4,762,649 5,156,102 5,519,696 5,930,540 6,159,510 Franchise Taxes Telecommnuications 154,452 142,460 137,635 144,170 140,000 Electrical 507,429 484,649 514,326 535,640 530,000 Cable T.V. 133,875 152,393 160,810 172,000 170,000 Gas 77,895 92,719 101,228 116,280 102,000 873,651 872,221 913,999 968,090 942,000 Sales Tax 777,290 699,593 761,176 760,980 755,500 Licenses and Permits Business Licenses Electrical Cont. Lic. 14,965 13,570 7,720 11,460 7,770 Contractor Registration 29,475 33,450 23,590 31,270 26,900 Other 1,293 1,205 1,753 1,350 1,050 Non-Business Licenses Building Permits 200,948 260,620 293,639 261,100 245,490 Electrical Permits 27,349 31,052 30,120 29,200 29,200 Heating and A/C Permit! 22,305 28,018 27,673 23,600 23,250 Plumbing Permits 52,727 71,130 72,966 66,800 63,700 Fence and Sidewalk Pen 31,369 51,993 54,336 40,700 38,800 Tree Disposition Fee 27,815 34,526 32,075 29,300 27,900 Other 23,898 29,390 24,446 28,190 23,200 432,144 554,954 568,318 522,970 487,260 70 APPENDIX B REVENUE SOURCES (Continued) GENERAL FUND REVENUES (Continued from previous page) Fees for service Street Light Fee $ 196,503 $ (7,157) $ - $ - $ Ambulance Service 82,147 106,079 118,237 113,100 119,700 Alarm Monitoring 166,861 197,503 234,037 260,000 274,000 445,511 296,425 352,274 373,100 393,700 Other Charges and Fees Plan Check Fees 93,168 130,466 136,391 120,250 117,700 Re-inspection fee 45,680 49,165 48,365 51,300 50,000 Other Building Related 24,254 58,331 24,123 22,740 18,910 Pet Regulation 6,828 6,688 5,989 6,590 6,390 Child Safety Seat 15,385 15,609 15,894 17,050 16,800 Other 495 2,484 3,784 - - 185,810 262,743 234,546 217,930 209,800 Recreation Fees Aquatic Classes 119,416 94,633 81,249 120,520 109,410 Membership Fees 85,521 71,876 75,483 77,500 82,500 Swimming Fees 45,255 41,785 43,428 43,800 41,700 Other 22,836 24,689 25,723 56,380 63,250 Rents 31,046 33,099 36,891 37,450 70,230 Class Fees 151,555 163,355 301,855 265,960 276,100 455,629 429,437 564,629 601,610 643,190 Fines and Court Costs 243,931 193,283 178,601 250,250 256,450 Earnings on Investments 75,605 70,166 109,372 165,740 152,000 Miscellaneous Rents Bellaire 21,120 19,360 14,080 11,280 30,000 Westpark 8,000 13,000 12,000 12,000 12,000 Southside expense sharing 106,748 95,402 131,969 107,000 114,000 Intergovernmental - 20,357 - - - Other Revenues 37,295 90,280 54,634 22,800 21,000 173,163 238,399 212,683 153,080 177,000 Internal Charges Water Fund $ 441,000 $ 637,000 $ 645,000 $ 645,000 $ 660,000 Solid Waste Fund 190,000 200,000 225,000 225,000 280,000 631,000 837,000 870,000 870,000 940,000 TOTAL GENERAL FUND $ 9,056,383 $ 9,610,323 $10,285,294 $10,814,290 $11,116,410 71 This Page Intentionally Left Blank 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 Safe Works Services Outla 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 4,692,336 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 2,246,134 4,828,010 1,528,380 1,335,490 5,157,590 6,404,360 25,417,758 2006 2,269,380 4,986,400 1,786,240 1,457,290 7,958,778 6,694,670 31,770,930 2007 2 2,234,590 5,139,780 2,062,140 1,612,390 10,906,140 6,802,500 31,770,930 This schedule reflects general governmental expenditures of all Governmen tal Fund Types of the City. ' Estimated actual 2 2006 Budget 73 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 2 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 12,920 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 2007 14,211 3,200,000,000 65,050,000 Source - Tax assessor/collector 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 5,234 996,927 70,953,073 2.59 4,993 1,129,857 67,445,143 2.32 4,746 1,135,457 63,914,543 2.00 4,498 74 RATIO OF ANNUAL DEBT SERVICE EXPENDITURES FOR GENERAL BONDED DEBT TO TOTAL GENERAL EXPEND] Last Ten Fiscal Years Table 3 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./1 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 18,091,426 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 28,511,910 21.41 2004 2,685,000 3,734,050 6,419,050 28,068,367 22.87 2005 2,900,000 3,504,360 6,404,360 19,339,669 33.12 2006 (Estimated) 3,375,000 3,319,670 6,694,670 25,417,758 26.34 2007 (Estimated) 3,525,000 3,190,020 6,715,020 25,417,758 26.42 Note - Total debt service requirements includes fiscal agents fee. This schedule reflects general expenditures for all Governmental Fund Types of the City. 75 CITY OF WEST UNIVERSITY PLACE HISTORICAL OPERATIONS OF THE CITY 2007 GENERALFUND 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 $ 6,159,510 $ 5,930,540 $5,519,696 $5,156,102 $ 4,762,649 755,500 760,980 761,176 699,593 777,290 942,000 968,090 913,999 872,221 873,649 487,260 522,670 568,318 568,829 432,144 256,450 250,250 178,601 193,322 243,931 1,246,690 1,192,940 1,151,449 974,549 1,086,952 152,000 165,740 109,372 70,166 75,620 177,000 153,080 212,683 238,540 173,148 $ 10,176,410 $ 9,944,290 $9,415,294 $8,773,322 $ 8,425,383 $ 2,234,590 $ 2,269,380 $2,246,134 $1,626,183 $ 1,952,308 5,139,780 4,986,400 4,768,608 4,616,019 4,701,684 2,062,140 1,786,240 1,582,592 1,642,867 1,631,434 1,612,390 1,457,290 1,369,317 1,095,134 928,830 $ 11,048,900 $ 10,499,310 $9,966,651 $8,980,203 $ 9,214,256 $ (196,490) $ 314,980 $ 318,643 $ 45,119 $ (157,873) $ 3,668,904 $ 3,353,924 $3,035,281 $2,990,162 $ 2,925,536 222,499 $ 3,472,414 $ 3,668,904 $3,353,924 $3,035,281 $ 2,990,162 $ 1,043,834 $ 1,043,834 $1,043,834 $ 782,534 $ 656,145 76 Table 4 2M2 2000 1998 1997 $ 4,519,428 $ 4,166,847 $ 3,605,950 $ 3,309,185 $ 3,186,390 $ 3,124,989 877,185 533,646 786,672 543,556 637,106 543,755 939,577 896,958 824,614 818,326 804,005 716,279 386,124 472,081 496,677 396,484 558,469 421,159 304,812 274,331 274,001 307,058 184,813 367,165 1,074,335 901,544 914,686 796,763 702,131 1,488,771 113,421 336,451 346,193 306,790 443,834 301,604 146,760 50,672 352,037 151,073 152,933 75,423 $ 8,361,642 $ 7,632,530 $ 7,600,830 $ 6,629,235 $ 6,669,681 $ 7,039,145 $ 2,019,807 $ 1,777,263 $ 1,777,263 $ 1,803,017 $ 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 $ 8,662,816 $ 7,587,741 $ 7,587,741 $ 6,985,455 $ 6,398,828 $ 7,059,334 $ (86,752) $ (1,000,282) $ (227,670) $ (173,620) $ 430,373 $ (110,189) $ 2,993,248 $ 3,993,530 $ 4,221,200 $ 4,394,820 $ 3,964,447 $ 4,074,636 $ 2,906,496 $ 2,993,248 $ 3,993,530 $ 4,221,200 $ 4,394,820 $ 3,964,447 $ 567,825 $ 633,071 $ 811,335 $ 811,335 $ 638,877 $ 938,753 77 CITY OF WEST UNIVERSITY PLACE, TEXAS SALES TAX RECEIPTS Table 5 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 761,176 2004 0.0278 6.26% 2006 (Estimated) 710,300 2005 0.0244 5.67% 2007 (Budget) 755,500 2006 0.0236 5.86% 78 CITY OF WEST UNIVERSITY PLACE, TEXAS ANALYSIS OF TAX BASE TAX BASE DISTRIBUTION LAST 9 YEARS 2006 Tax Roll Residential $ 3,183,070,512 Vacant Lots/Tracks 40,712,446 Commercial & Industrial 57,723,617 Utilities 19,686,558 Other 156,465,375 Total Market Value $ 3,457,658,508 Less: Exemptions 257,658,508 Total Taxable Value $ 3,200,000,000 2005 Tax Roll 92.06 $ 2,924,091,354 1.18 37,832,523 1.67 27,957,512 0.57 3,240,270 4.53 50,123,163 $ 3,043,244,822 138,080,666 $ 2,905,164,156 96.31 1.17 0.91 0.72 0.89 2003 Tax Roll 2002I as Roll zuu 1 tax Rou Tvne of Prnnertv Amount % J Amount % Amount % Residential $ 2,518,869,720 VacantLots/Tracks 25,864,390 Commercial & Industrial 20,367,190 Utilities 21,073,580 Other 11,130,650 Total Market Value $ 2,597,305,530 Less: Exemptions 79,831,440 Total Taxable Value $ 2,517,474,090 _ 1999 Tax Roll 1998 "lax Roll % Amount % Amount % Residential $ 1,976,639,680 96.22 $ 1,690,522,670 96.12 $ 1,482,846,550 95.92 Vacant Lotsfrracks 21,146,270 1.03 13,682,730 0.78 14,466,710 0.94 Commercial & Industrial 17,447,860 0.85 16,319,980 0.93 12,882,000 0.83 Utilities 26,778,740 1.30 26,260,380 1.49 28,699,660 1.86 Other 12,308,300 0.60 12,027,910 0.68 7,076,140 0.46 Total Market Value $ 2,054,320,850 $ 1,758,813,670 $ 1,545,971,060 Less: Exemptions 57,022,280 56,106,070 59,326,660.00 Total Taxable Value $ 1,997,298,570 $ 1,702,707,600 $ 1,486,644,400 96.98 $ 2,369,631,220 1.00 21,886,930 0.78 20,735,470 0.81 30,281,390 0.43 9,300,210 $ 2,451,835,220 54,426,270 $ 2,397,408,950 Table 6 Amount 96.08 $ 2,727,604,740 1.24 33,020,990 0.92 25,734,070 0.11 20,532,450 1.65 25,182,510 $ 2,832,074,760 94,190,560 $ 2,737,884,200 96.65 $ 2,203,866,100 96.28 0.89 20,649,870 0.90 0.85 21,536,490 0.94 1.24 28,138,830 1.23 0.38 14,713,550 0.64 $ 2,288,904,840 54,014,970 $ 2,234,889,870 79 CITY OF WEST UNIVERSITY PLACE, TEXAS REVENUE BOND COVERAGE LAST TEN FISCAL YEARS Table 7 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 5,117,178 2,780,664 2,336,514 2006 4,755,000 2,607,000 2,148,000 2007 5,090,000 3,671,770 1,418,230 (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 1.28 675,000 595,994 1,270,994 1.84 675,000 595,994 1,270,994 1.69 665,000 601,873 1,266,873 1.12 80 I ORDINANCE NO. 1834 AN ORDINANCE APPROVING AND ADOPTING A BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2007 AND ENDING DECEMBER 31, 2007; 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 departments and activities for the year beginning January 1, 2007 and ending December 31, 2007; 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, 2007 and Ending December 31, 2007" ("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, approved and adopted 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. "this Ordinance shall take effect immediately upon final adoption and signature. PASSED AND APPROVED on first reading on Councilmembers Voting Aye: Councilmembers Voting No: Councilmembers Absent: PASSED and APPROVED on second reading on AND ADOPTED on 3 Councilmembers Voting Aye: Councilmembers Voting No: Councilmembers Absent: '.eTf 4ecretary (SeagO Recommended: City AManag Signed: Mayor Reviewed: City Attorney Exhibit "A" 2007 Budget CITY OF WEST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2007 AND ENDING DECEMBER 31, 2007 2005 2006 2007 Actual Estimated Budget GENERAL FUND BEGINNING BALANCE Cash $ 3,035,280 $ 6,865,046 $ 7,185,046 Less: Obligations - (3,511,123) (3,516,143) NET BEGINNING BALANCE 3,035,280 3,353,923 3,668,903 REVENUES Ad Valorem Taxes 5,519,696 5,930,540 6,159,510 Franchise Fees 913,999 968,090 942,000 City Sales Tax 761,176 760,980 755,500 Licenses and Permits 568,318 522,970 487,260 Fees for Services 352,274 373,100 393,700 Other Charges and Fees 234,546 217,930 209,800 Recreation Fees 564,629 601,610 643,190 Fines and Court Costs 178,601 250,250 256,450 Investment earnings 109,372 165,740 152,000 Other Revenues 212,683 153,080 177,000 Interfund Transfers 870,000 870,000 940,000 TOTAL REVENUES 10,285,294 10,814,290 11.116,410 EXPENDITURES Administration 766,672 814,600 794,000 Finance 1,479,462 1,454,780 1,440,590 Police 2,531,459 2,647,900 2,803,330 Fire 2,237,149 2,338,500 2,336,450 Public Works 1,582,592 1,786,240 2,062,140 Parks and Recreation 1,369,317 1,457,290 1,612,390 Transfer to Capital Improvement Fund - - 264,000 TOTAL EXPENDITURES 9,966,651 10,499,310 11,312,900 NET REVENUES (EXPENDITURES) 318,643 314,980 (196,490) VET ENDING BALANCE 3,353,923 3,668,903 3,472,413 Cash 6,865,046 7,185,046 6,985,046 Obligations (1) $ (3,511,123) $ (3,516,143) $ (3,512,633 1) Includes $145,000 for the City Manager's employment contract Exhibit "A" 2007 Budget CITY OF WEST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2007 AND ENDING DECEMBER 31, 2007 2005 2006 2007 Actual Estimated Budget DEBT SERVICE FUND BEGINNING BALANCE Cash $ 782,534 $ 996,927 $ 1,129,857 Less Obligations - - - NET BEGINNING BALANCE 782,534 996,927 1,129,857 REVENUES Ad Valorem Taxes 6,609,105 6,747,600 6,733,100 Interest 56,450 80,000 75,000 Proceeds from refunding bonds 116,966 - - TOTAL REVENUES 6,782,521 6,827,600 6,808,100 EXPENDITURES Debt Service and Fees 6,568,128 6,694,670 6,802,500 TOTAL EXPENDITURES 6,568,128 6,694,670 6,802,500 NET REVENUES (EXPENDITURES) 214,393 132,930 5,600 NET ENDING BALANCE 996,927 1,129,857 1,135,457 Cash 996,927 1,129,857 1,135,457 Obligations $ - $ - $ - CITY OF WEST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2007 AND ENDING DECEMBER 31, 2007 2005 2006 2007 Actual Estimated Budget WATER FUND BEGINNING BALANCE Cash $ 3,192,437 $ 1,102,728 $ 1,222,728 Less: Obligations (2,655,112) (299,470) (147,980 NF.T BEGINNING BALANCE 537,325 803,258 _ 1,074,748 REVENUES Service Charges 5,103,998 5,000,000 5,000,000 Interest 13,180 20,000 20,000 Other - - - TOTAL REVENUES 5,117,178 5,020,000 5,020,000 EXPENDITURES Public Works 2,780,664 2,832,510 3,011,770 Non-Departmental 2,070,581 1,916,000 1,951,880 TOTAL EXPENDITURES 4,851,245 4,748,510 4,963,650 NET REVENUES (EXPENDITURES) 265,933 271,490 56,350 NET ENDING BALANCE 803,258 1,074,748 1,131,098 Cash 1,102,728 1,222,728 1,222,728 Obligations $ (299,470) $ (147,980) $ (91,630) Exhibit "A" 2007 Budget CITY OF WEST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2007 AND ENDING DECEMBER 31, 2007 2005 2006 2007 Actual Estimated Bud et SOLID WASTE FUND BEGINNING BALANCE Cash $ 487,265 $ 301,287 $ 51,287 Less: Obligations (159,863) 81,952 73,202 NET BEGINNING BALANCE 327,402 383,239 124,489 REVENUES Service Charges 926,132 940,000 940,000 Sales of Recyclable Material 196,877 190,000 190,000 Interest 8,194 20,000 20,000 TOTAL REVENUES 1,131,203 1,150,000 1,150,000 Operations 850,366 1,183,750 865,550 Administration 225,000 225,000 280,000 TOTAL EXPENDITURES 1,075,366 1,408,750 1,145,550 NET REVENUES (EXPENDITURES) 55,837 (258,750) 4,450 NET ENDING BALANCE 383,239 124,489 128,939 Cash 301,287 51,287 56,287 Net Obligations $ 81,952 $ 13,202 $ 72,652 Exhibit "A" 2007 Budget CITY OF WEST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2007 AND ENDING DECEMBER 31,20W 2005 2006 2007 Actual Estimated Bud et BEGINNING BALANCE Cash Less: Obligations CAPITAL PROJECTS FUND $ 65,454 $ - 144,419 (22,023) $ 87,396 - NET BEGINNING BALANCE 65,454 122,396 87,396 REVENUES Transfers from: Infrastructure replacement 290,340 150,000 - General Fund - - 264,000 Interest 596 10,000 15,000 Friends of West U Parks - - 100,000 Debt 475,000 3,500,000 EXPENDITURES Multi-media for City Hall 10,333 60,000 Fire Appratus - 475,000 - Rice Pocket Park/Courtyard - 35,000 365,000 Police Station/EOC Expansion 26,962 - 3,500,000 Railroad crossing quiet zone 63,000 - - Major Repairs to Buildings - 100,000 Completed projects 133,699 - - Fiscal Year 2006 Contingency _ - 89.000 NET REVENUES (EXPENDITURES) 56,942 (35,000) (75,000) NET ENDING BALANCE 122,396 87,396 12,396 Cash 144,419 187,396 12,396 Obligations $ (22,023) $ - $ - Exhibit "A" 2007 Budget CITY OF WEST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2007 AND ENDING DEUEMBER 31, 2UU7 2005 2006 2007 Actual Estimated Budget INFRASTRUCTURE REPLACEMENT FUND BEGINNING BALANCE Cash $ 5,155,121 $ 3,860,026 $ 237,000 Less: Obligations - (190,916) - NET BEGINNING BALANCE 5,155,121 3,669,110 237,000 REVENUES Grants - - - Bond Proceeds - - - Interest 182,776 125,000 10,000 Other - 1,173,668 - TOTAL REVENUES 182,776 1,298,668 10,000 EXPENDITURES Area 10 & 11B 1,668,787 4,105,778 - Arbitrage Rebate Calculations - - 50,000 Administrative & Issuance Costs - - - Allowence for Arbitrage Rebate - - 25,000 Return METRO Grants - 625,000 172,000 T nT nVTTwTIIiTrmT.c , le. I., A 111 110 7A7 nnn NET REVENUES (EXPENDITURES) (1,486,011) (3,432,110) (237,000) NET ENDING BALANCE 3,669,110 237,000 Cash 3,860,026 237,000 Exhibit "A" 2007 Budget CITY OF WEST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2007 AND ENDING DECEMBER 31,2W7 2005 2006 2007 Actual Estimated Budget SIDEWALK CONSTRUCTION FUND BEGINNING BALANCE Cash $ 4,466,445 $ 3,061,275 $ 2,442,607 NET BEGINNING BALANUL 4,'in0,44J REVENUES Interest 105,066 50,000 30,000 Metro Allocation - 638,000 - Metro Moblity Grant - 493,332 - TOTALREVENUES 105,066 1,181,332 30,000 EXPENDITURES Sidewalk Construction 1,510,236 1,800,000 2,472,600 TOTAL EXPENDITURES 1,510,236 1,800,000 2,472,600 NET REVENUES (EXPENDITURES) (1,405,170) (618,668) (2,442,600) NET ENDING BALANCE 3,061,275 2,442,607 / Cash 3,061,275 2,442,607 - Obligations $ - $ - $ 2005 2006 2007 Actual Estimated Budget DRAINAGE IMPROVEMENT FUND BEGINNING BALANCE Cash $ 65,020 $ 4,540 $ Less Obligations - - (115,460; NET BEGINNING BALANCE 65,020 4,540 (115,460 REVENUES METRO Transportation Grant - - 4,333,000 Interest on investments - - 15,000 TOTAL REVENUES - - 4,348,000 EXPENDITURES n..,:..~~o imnrnvPmrnic 60.480 120.000 4,232,540 NET REVENUES (EXPENDITURES) (60,480) (120,000) 115,460 ,IET ENDING BALANCE 4,540 (115,460) Cash 4,540 Obligations $ - $ (115,460) $ Exhibit "A" 2007 Budget CITY OF WEST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2007 AND ENDING DECEMBER 31, 2007 2005 2006 2007 Actual Estimated Budget EMPLOYEE BENEFIT FUND BEGINNING BALANCE Cash $ - $ 2,182 $ 30,232 Less: Obligations - - - NET BEGINNING BALANCE - 2,182 30,232 REVENUES Interest on investments Transfer from other funds - - 10,000 74,720 133,050 1,274,440 - - 187.200 NET REVENUES (EXPENDITURES) (74,720) (130,868) (1,441,408) EXPENDITURES Benefits 72,538 105,000 1,461,590 TOTAL EXPENDITURES 72,538 105,000 1,461,590 NET ENDING BALANCE 2,182 30,232 40,282 Cash 2,182 - 20,770 Obligations $ - $ - $ - 2005 2006 2007 Actual Estimated Budget EQUIPMENT REPLACEMENT FUND BEGINNING BALANCE Cash $ 130,206 $ 61,936 $ 207,006 Less: Obligations - - - NET BEGINNING BALANCE 130,206 61,936 207,006 REVENUES Transfers from other Funds 290,160 251,570 286,900 Other Revenues 9,120 - - Interest 1,130 3,500 3,500 TOTAL REVENUES 300,410 255,070 290,400 EXPENDITURES Replacement Equipment 368,680 110,000 184,500 TOTAL EXPENDITURES 368,680 110,000 184,500 NET REVENUES (EXPENDITURES) (68,270) 145,070 105,900 NET ENDING BALANCE 61,936 207,006 312,906 Cash 61,936 207,006 312,906 Obligations $ - $ - $ Exhibit "A 9 2007 Budget CITY OF WEST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2007 AND ENDING DECEMBER 31, 2007 2005 2006 2007 Actual Estimated Bud et TECHNOLOGY MANAGEMENT FUND BEGINNING BALANCE Cash $ - $ - $ Less: Obligations - - NET BEGINNING BALANCE - - REVENUES Transfers from other Funds - - 465,210 Other Revenues - - - Interest - - 1,000 TOTAL REVENUES - - 466,210 EXPENDITURES Administrationfrechnology - - 454,800 TOTAL EXPENDITURES - - 454,800 NET REVENUES (EXPENDITURES) - - 11,410 NET ENDING BALANCE 11,410 Cash 11,410 Obli ations $ - $ - $ - 2005 2006 2007 Actual Estimated Budget PARKSFUND BEGINNING BALANCE Cash $ 13,344 $ 10,808 $ 208 Less: Obligations - - _ - NET BEGINNING BALANCE 13,344 10,808 208 REVENUES Contributions 4,367 4,300 4,300 Interest 372 100 100 TOTAL REVENUES 4,739 4,400 4,400 EXPENDITURES Parks and Recreation 7,275 15,000 - TOTAL EXPENDITURES 7,275 15,000 - NET REVENUES (EXPENDITURES) (2,536) (10,600) 4,400 NET ENDING BALANCE $ 10,808 $ 208 $ 4,608 Cash 10,808 208 4,608 Obligations - - - Exhibit "A" 2007 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 TECHNOLOGY FUND EXPENDITURES Data Processing E TOTALEXPEND NET REVENUES (EXPENDITURES) 4,500 18,000 4,500 3,842 (8,475) 5,025 NET ENDING BALANCE 6,436 (2,039) 2,986 Cash 6,436 2,986 Obligations $ - $ (2,039) $ - 2005 2006 2007 Actual Estimated Bud et METRO GRANT FUND BEGINNING BALANCE Cash $ - $ 259,000 $ 330,000 Less: Obligations - - - NET BEGINNING BALANCE - 259,000 330,000 REVENUES Interest on investments - - - METRO Grant 259,000 259,000 259,000 Unused METRO - Infrastructure - 450,000 - TOTAL REVENUES 259,000 709,000 259,000 EXPENDITURES Any purpose authorized by Grant - 638,000 589,000 TOTAL EXPENDITURES 638,000 589,000 NET REVENUES (EXPENDITURES) 259,000 71,000 (330,000) NET ENDING BALANCE 259,000 330,000 Cash 259,000 330,000 Obligations $ - $ - $ BEGINNING BALANCE Cash $ 2,594 $ 6,436 $ Less: Obligations - - (2,039) NET BEGINNING BALANCE 2,594 6,436 (2,039) REVENUES Interest on investments 99 25 25 Court Fees 8,243 9,500 9,500 TOTAL REVENUES 8,342 9,525 9,525 Exhibit "A" 2007 Budget CITY OF WEST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2007 AND ENDING DECEMBER 31, 2007 2005 2006 2007 Actual Estimated Bud et TREE REPLACEMENT FUND BEGINNING BALANCE Cash $ 13,875 $ 39,589 $ 31,589 Less: Obligations - - - - NET BEGINNING BALANCE 13,875 39,589 31,589 REVENUES Interest on investments - - - Contributions 27,012 9,000 7,500 TOTAL REVENUES 27,012 9,000 7,500 EXPENDITURES NET REVENUES (EXPENDITURES) 25,714 (8,000) (31,500) NET ENDING BALANCE 39,589 31,589 89 Cash 39,589 31,589 89 Obligations $ - $ - $ L 2005 2006 2007 Actual Estimated Budget COURT SECURITY FUND BEGINNING BALANCE Cash $ - $ 1,020 $ 8,520 Less: Obligations - - - NET BEGINNING BALANCE - 1,020 8,520 REVENUES Interest on investments - - - Court Fees 1,020 7,500 7,500 TOTAL REVENUES 1,020 7,500 7,500 EXPENDITURES Building Security - - 16,000 TOTAL EXPENDITURES - - 16,000 NET REVENUES (EXPENDITURES) 1,020 7,500 (8,500) NET ENDING BALANCE 1,020 8,520 2U Cash 1,020 8,520 1,744 Obligations $ - $ - $ - Exhibit "B" Personnel Tables 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 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 I See Note 1 See Note 2 Note 3 Finance Director 1 $ 67,870 $ 90,959 A;L;B Assistant Finance Director l $ 52,624 $ 70,699 L;B;I Deputy Tax Assessor Collector 1 $ 44,428 $ 59,717 L;B;I Accounting Specialist 3 $ 32,822 $ 44,138 L;B;I Municipal Court Clerk 1 $ 44,428 $ 59,617 L;B;I Sr. Court/Collection Clerk 1 $ 30,243 $ 40,664 L;B;I 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 $120 monthly: a. $30 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 Coot Clerks Association American Payroll Accociation, Purchasing Association, Texas Water Utilitiesl Association; or American Institute of Certified Public Accountants c. $30 for each level of education beginning with Associates Degree Exhibit "B" Personnel Tables Police Department Positions are hereby created, established and classified for the Police 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 Description Number Authorized Salary (per year, unless otherwise indicated) Minimum Maximum Additional Base Pay Base Pay Pay items See Note 1 See Note I See Note 2 Other Provisions Note 3 Police Chief 1 $ 87,547 $ 108,763 A;L;B CPO Police Lieutenant 2 $ 63,107 $ 83,605 L;B;I CPO Police Sergeant 4 $ 54,745 $ 72,454 L;B;I CPO Police Officer 15 $ 42,265 $ 59,203 L;B;I CPO Administrative Assistant 1 $ 37,981 $ 51,043 L;B;I Records Manager 1 $ 37,981 $ 51,043 L;B;I Telecommunication Operator 8 $ 32,385 $ 42,904 L;B;I 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 police officer Exhibit "B" Personnel Tables 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 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 I See Note I See Note 2 Note 3 Fire Chief 1 $ 87,547 $ 108,763 A;L;B Fire Marshal l $ 67,671 $ 86,837 L;B;I CPO Fire Captain 3 $ 60,032 $ 74,887 L;B;I CPO(1) Fire Lieutenant 3 $ 53,031 $ 66,302 L;B;I CPO(1) Fire Fighter/Paramedic 15 $ 39,664 $ 52,606 L;B;I CPM;CPO(l) Administrative Assistant 1 $ 37,981 $ 51,043 L;B;I 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 be certified peace officer CPO(1) - Must be a certified peace officer if designated arson investigator for a shift. CPM - Must he certified as a Paramedic. Exhibit "B" Personnel Tables 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 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 I See Note 1 See Note 2 Note 3 Administrative Assistant 1 $ 37,981 $ 51,043 L;B;I G Building Inspector 2 $ 37,981 $ 51,043 L;B;I G Chief Building Official 1 $ 56,555 $ 75,795 L;B;I G City Planner 1 $ 56,555 $ 75,795 L;B;I G Code Enforcement/ACO 1 $ 37,981 $ 51,043 L;B;I G Crew Chief 1 $ 37,981 $ 51,043 L;B;I S Crew Leader 4 $ 32,822 $ 44,138 L;B;I G(1);U(3) Driver/Equipment operator 9 $ 30,243 $ 40,664 L;B;l G (2);U (1);S (6) Field Services Supervisor 1 $ 44,429 $ 59,717 L;B;I U General Services Superintendent 1 $ 56,555 $ 75,795 L;B;I G GIS Technician 1 $ 37,980 $ 51,043 L;B;I U Lead Plant Operator 1 $ 32,822 $ 44,138 L;B;I U Maintenance Worker I 3 $ 23,816 $ 31,990 L;B;I G (2);U (1) Maintenance Worker II 1 $ 25,105 $ 33,716 L;B;I U Mechanic 1 $ 31,553 $ 42,390 L;B;l G Office/Administrative Manager 1 $ 44,429 $ 59,717 L;B;I G Operations Superintendent 1 $ 56,555 $ 75,795 L;B;I U Permit Technician 2 $ 31,553 $ 42,390 L;B;I G Plans Examiner 1 $ 44,429 $ 59,717 L;B;I G Plant Operator 2 $ 30,243 $ 40,664 L;B;l U Plant Supervisor 1 $ 44,429 $ 59,717 L;B;I U Public Works Coordinator 1 $ 48,963 $ 65,770 L;B;I U Public Works Dir/Assistant City Mgr 1 $ 89,585 $ 120,058 A;L;B G Secretary 1 $ 27,684 $ 37,170 L;B;I G Traffic Technician 1 $ 32,822 $ 44,138 L;B;I G 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 payis determined by the City Manager, not to exceed $240 monthly: a. $120 monthly for academic degree held. b. $120 monthly for professional certifications Note 3: G = General Fund; U = Water and Sewer Fund; S = Solid Waste Fund Exhibit uB» Personnel Tables 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) Number Minimum Maximum Additional Other Authorized Base Pay Base Pay Pay items Provisions Description See Note 4 See Note I See Note 1 See Note 2 See Note 3 Crew Leader 1 $ 32,822 $ 44,138 L;B Facility Maintenance Manager 1 $ 46,363 $ 60,195 L;B Friends of WestU Parks Dir. 1 $ 33,100 L;B P Maintenance Worker I 1 $ 23,816 $ 31,990 L;B Office/Administrative Manager 1 $ 44,429 $ 59,717 L;B Parks and Recreation Director 1 $ 67,870 $ 90,959 A;L;B Recreation Manager 1 $ 46,363 $ 60,195 L;B Recreation Specialist 2 $ 32,822 $ 44,138 L;B Senior Services Manager 1 $ 46,363 $ 60,195 L;B 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 Note 3: Explanation of codes: P - Position not classified, pay is set by City Manager Note 4: One Recreation not be filled without further approval from the City Council. Exhibit "B" Personnel Tables 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 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. Salary (per year, unless otherwise indicated) Minimum Maximum Additional Number Base Pay Base Pay Pay items Other Authorized See Note I See Note I See Note 2 Provisio City Manager I Determined directly by Council A;L;B Annual Contract City Secretary I Determined directly by Council A;L;B HR/Risk Manager l $ 65,000 $ 88,687 L;B Assistant to the City Manager l $ 48,963 $ 65.770 L;B Information Technology Manager 1 $ 65,000 $ 88,687 L;B I T Technician 1 $ 56,555 $ 75,795 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. 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 This Page Intentionally Left Blank ORDINANCE NO. 1835 AN ORDINANCE LEVYING AND ASSESSING AD VALOREM TAXES FOR TAX YEAR 2006; CONFIRMING AND GRANTING EXEMPTIONS; AND CONTAINING FINDINGS AND PROVISIONS RELATING TO THE SUBJECT. 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 2006, based on the City's appraisal rolls for tax year 2006 which have been prepared, reviewed and certified by the Harris County Appraisal District; and WHEREAS, the tax rate for tax year 2006 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; and 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, all other prepatory 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 the calculations, publications, notices, and other preparatory steps preceding the consideration of this ordinance. Section 2. The City Council hereby levies, assesses an adopts the following tax rate per $100 valuation for tax year 2006, such tax being levied and assessed upon all property subject to taxation by the City: $0.1920 For the purposes of maintenance and operations 0.2100 For the purposes of debt service 0.4020 Total tax rate 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 2007 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 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 shall be delinquent after January 31, 2007. 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. This Ordinance shall take effect immediately upon final adoption and signature. PASSED AND APPROVED on first reading on~~j Councilmembers Voting Aye: Councilmembers Voting No: Councilmembers Absent: PASSED and APPROVED on second reading on AND ADOPTED on Councilmembers Voting Aye: Councilmembers Voting No: Councilmembers Absent: e l) Recom r t Signed: Mayor Reviewed - City Attorney This Page Intentionally Left Blank 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 furnished 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 intergovernmental revenues, the legal and contractual requirements of the numerous individual programs are used for guidance. Intergovernmental revenues are reflected as revenues at the time of receipt or earlier if the susceptible to accrual criteria are met. The City's Proprietary fund is accounted for using the accrual basis of accounting, under which revenues are recorded when earned and expenses are recorded when liabilities are incurred. BOND: A written promise, generally under seal, to pay a specific amount of money, called the face value, at a fixed time in the future, called the maturity date, and carrying interest at fixed rate, usually paid periodically. BUDGET: A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. BUDGET ORDINANCE: The official enactment by the City Council establishing the legal authority for city officials to obligate and expend funds. CAPITAL OUTLAYS: Expenditures which result in the acquisition of or addition to fixed assets which are individually priced more than $1000. 105 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 startin 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 thar 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. 106 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. 107