HomeMy WebLinkAbout1996 Annual Budget~a
CITY OF
WEST UNIVERSITY PLACE,
TEXAS
1996 ANNUAL BUDGET
CITY OF WEST UNIVERSITY PLACE
HOW TO READ THIS DOCUMENT
WELCOME!
You are holding the published City of West University Place budget for the fiscal year beginning January 1, 1996
and ending December 31, 1996. This document has been specially prepared to help you, the reader, learn of the
issues affecting the West University community. Many people believe a city budget is only a financial plan.
Although you can learn much of the City's finances from these pages, the 1996 budget document has been designed
to servce other functions as well. For example, it is a policy document which presents the major policies which
guide how the City is managed. It is an operations guide which gives the public, elected officials, and city staff
information pertaining to the production and performance of individual city operations. The document is also
designed as a communications device. "Information is conveyed verbally and graphically in a way which should
be easily understood even by persons not familiar with the City.
This particular section of the document explains the budget format and will help you locate information which may
be of particular interest to. you.
BUDGET FORMAT
The document is divided into three major sections: Introductory, FinanciaUOperational, and Appendices. The
Introducto s n contains
ectt a the Man s letter which is essed to th ty ouncil an d exp s the major
policies an ss c o~ V ri statement
of the Ci j~ or t c ci ents.
The Finanl~ not c",Hri;#s ° t t rgantoo i pt tlgn is grouped
first by fun and then by department. Like many loca governments, City uses the fund method of accounting.
Simply stated, a fund is a unit of the City which tracks the application of various public resources. Most people
are particularly interested in the General fund which is comprised of most of the City's operations like Police, Fire,
and Parks. Financial statements, including the adopted 1996 budget are presented for every fund. The statements
show the fund's financial condition over a number of years. Like the checking account statement you receive from
your bank, the statement shows beginning balances, revenues, expenditures, and ending balances for each year.
Accompanying the statements are narratives and graphs which describe the major features of that particular fund.
Within each fund there may be one or more departments which further describe a component of the City's
organization. Each department is presented with its mission statement, a listing of the units accomplishments for
the previous fiscal year, and operational objectives for the 1996 fiscal year. Selected service levels for each
department are presented graphically. The funding for each department, as well as the unit's staffing, are
summarized again over a number of years.
Various Appendices are presented towards the back of the document which more fully describe the budget process,
the City's revenue sources, the long-term financial plans for the General, Debt Service, and Enterprise funds. Also
included is a glossary of terms.
Should you have any questions regarding the information presented in this document, please feel free to contact the
Finance Director, or any other staff members; their names and phone numbers are presented on the back page.
TABLE OF CONTENTS
1996 BUDGET
INTRODUCTORY SECTION Page No.
City Managers Budget Message i
Philosophy of Government iv
Organization Chart v
Fund Summaries vi
FINANCIAL - GENERAL FUND 1
GENERAL FUND - DEPARTMENT SUMMARIES
Administration
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Finance
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Municipal Court
11
Police
14
Fire
17
Public Works
20
Building Division
22
Street and Drainage Services
25
Solid Waste Management
28
Fleet and Facility
31
Parks and Recreation
34
Senior Services
37
Non-Departmental
40
FINANCIAL - DEBT SERVICE 41
FINANCIAL - CAPITAL PROJECTS 47
FINANCIAL - SPECIAL REVENUE
49
FINANCIAL- ENTERPRISE UTILITY
50
ENTERPRISE UTILITY FUND - DEPARTMENT SUMMARIES
Field Services
52
Plant Management
55
Non-Departmental
58 ,
APPENDICES
Appendix A
59
Appendix B
61
Appendix C
67
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1996 BUDGET
PRESENTATION
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0 City of West University Place, Texas
Mayor Bill Watson
Council Members
City of West University Place
3800 University Boulevard
Houston, Texas 77005
Dear Mayor Watson and Council Members
In compliance with State law and the City Charter, I present a balanced budget of $15;234;890.00
that meets or exceeds service demands. You will be pleased to find it is predicated on existing ad
valorem tax and utility rates (We had anticipated a $.01 to $.037 ad valorem tax rate increase and
an 11% utility rate increase before the budget process began). This conservative, yet innovative
document will do the following:
1. Present a realistic financial plan that can be adhered to.
2. Articulate a philosophy of government and establish general policies that guide operations.
3. Establish a sense of mission and nrio tize objectives.
4. Permit government performance to be evaluated year to year.
5. Present the information usually sought by citizens in a more efficient and effective way.
The proposed budget recognizes that the focus of City government in the years to come must be
expedited infrastructure replacement. ' The following principles have been utilized in its
development.
I The debt service component and the ad valorem tax rate will increase dramatically.
2. The operating component of the ad valorem tax rate must be maintained or reduced.
3. The size and cost of day to day government must be reduced.
3800 University Boulevard Houston, Texas 77005 713/668-4441
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Memo to Mayor and Council Members
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Re: 1996 Budget
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Page 2
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4. A significant percentage of the Reserve must be applied to debt service to minimize ad
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valorem tax rate increases.
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5. The General Fund Reserve will not be used to implement the Parks Development Plan.
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6. The water and sanitary sewer system will be directed as a true enterprise.
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The 1996 Budget is different in form and content than those previously presented. The text has been
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expanded, graphs utilized in number, 2 budget segments (City Council and City Manager)
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consolidated, line items reduced in number and 2 special revenue funds (Parks and Recycling)
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established. The following is featured-
1 . General Fund expenditures that total $8,010,150.00 (A $357,700.00 or 4.5% increase).
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2. Utility Enterprise Fund expenditures that total $2,738,040.00 (A $347,300.00 or 11.3%
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decrease).
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3. Capital Project Fund expenditures (Capital improvements, major vehicles and equipment)
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that total $1,71
,000.00 (A $749,731.00 or 30.5% decrease).
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4. Parks Fund expenditures that total $30,000.00 (A 25,500.00 or 85% increase).
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5. Recycling Fund expenditures that total $165,000.00 (A $155,000.00 or 94% increase).
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6. Debt Service Fund expenditures that total $2,581,700.00 (A $217,200.00 or 8.4% increase).
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The City will employ 117 persons full-time (101 positions are found in the General Fund and 16
positions are found in the Utility Enterprise Fund) and 30 persons part-time. The elimination of 3
full-time positions, a 2.5% reduction in the City workforce, followed a decision to'privatize meter
reading and the recognition that general maintenance demands would decrease dramatically through
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infrastructure replacement (4 positions were eliminated, but 1 was offset by the creation of a full-
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time secretarial position in the Fire Department). The City will contract the provision of delinquent
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fine collection, meter reading, vector control, janitorial services, grounds care, park maintenance,
right-of-way maintenance and solid waste disposal. The privatization of payroll administration, tax
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assessment/collection, utility billing/collection, street sweeping and plant management will be
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subjected to cost-benefit analysis.
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Memo to Mayor and Council Members
Re: 1996 Budget
Page 3
The success of day to day City government can be attributed to outstanding employees. The City
recognizes that the value of such employees will increase as government service grows more
complex and the size of the workforce declines. The proposed budget will finance a 2% across the
board increase, improve retirement benefits (117 full-time employees and 28 retirees will be
affected), increase the monthly car allowance $100.00 and extend it to the Fire Chief. Such things
will maintain morale, increase retention and improve productivity.
The proposed budget ensures that City employees will have the supplies, equipment and vehicles
to do their jobs. Major expenditures include a garbage truck ($110,000.00), 4 police cars
($80,000.00), 4 light trucks ($68,200.00), a recycling truck ($45,000.00), a backhoe ($45,000.00),
a swimming pool heater/auxiliary blower ($20,000.00) and a cardiac monitor ($11,000.00). Facility
rehabilitation and improvement will remain a priority in 1996. The proposed budget includes
$1,710,000.00 to begin Municipal Building/Fire Station rehabilitation ($750,000.00), complete
Phase 2 Public Works Center improvements ($619,000.00), purchase the lot at 3836 Amherst for
Phase 3 Public Works Center improvements ($200,000.00), complete the rehabilitation of a
1;500,000 gallon ground storage tank at the Public Works Center ($131,000.00) and complete
Colonial Park Recreation Center improvements ($10,000.00).
The ad valorem tax rate of $.037 will not increase in 1996. The ad valorem tax rate has 2
components: operating and debt service. The operating component will decrease $.0114 (5.15%)
from $.2214 to $.21. The debt service component will increase $.0114 (7.13%) from $.1486 to $.16.
Revenue generated by a municipal electricity fee ($2.85 a month) and an administrative service
charge paid by the Utility Enterprise Fund sustained the ad valorem tax rate.
Utility rates (Water and sanitary sewer) will not increase in 1996. Existing rates will generate the
revenue required to operate the water and sanitary sewer system in regulatory agency compliance.
The proposed' budget includes $15,000.00 for a utility rate study to be conducted after the first
revenue bond sale.
This budget meets or exceeds the needs of our City. I am convinced we have met our fiduciary
responsibility and will please the citizens we serve.
Sincerely,
Mike Tanner
City Manager
PHILOSOPHY OF GOVERNMENT
The City of West University Place shall provide services and levels of service
demanded by the majority of its citizens with the smallest government possi-
ble at a minimum cost. The City Council, Staff and employees pledge to;
* Comply with local, state ,and federal law.
* Meet or exceed ethical and professional standards.
* Meet their fiduciary responsibilities.
* Be concerned, courteous and responsive when dealing with the public.
* Fully inform, involve and utilize a talented citizenrey.
* Project a positive image and promote the City whenever possible.
* Place the interests of the City and the needs of the citizens before their,
own.
* Promote professional development and innovation that improves the
provision of services.
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ADOPTED 1996 ANNUAL BUDGET
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COMBINED SUMMARY OF REVENUES AND CHANGES IN FUND BALANCE
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ALL FUNDS SUBJECT TO APPROPRIATION
WITH COMPARISON TO 1995 ANNUAL BUDGET
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DEBT
CAPITAL
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GENERAL
SERVICE
PROJECTS
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FUND
FUND
FUND
BEGINNING BALANCE ° $
4,225,846 $
816,633 $
315,304
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REVENUES:
W
Ad Valorem Taxes
2,938,000
2,227,000
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Penalty and Interest
26,000
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City Sales Tax
404,500
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Franchise Fees
575,000
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Licenses and Permits
339,900
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Fines and Forfeitures
362,000
Service Fees
800,000
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Recreation Programs
341,000
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Administrative Services
400,000
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Interest on Investments
350,000
41,000
696
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Other Revenues
378,800
332,000
1,394,000
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TOTAL REVENUES
6,915,200
2,600,000
1,394,696
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TOTAL AVAILABLE RESOURCES
11,141,046
3,416,633
1,710,000
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EXPENDITURES:
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General Government
1,123,940
Public Safety
2,784
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Public Works
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1,973,170
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Public Services
688,640
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Non-Departmental
1,439,550
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Debt Service
2,581,700
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Capital Projects
1,710,000
Utilities
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TOTAL EXPENDITURES
8,010,150
2,581,700 0
1,710,000
ENDING BALANCE $
3,130 896 $
834,933 $
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SPECIAL REVENUE FUNDS LN IE"XV5h TOTAL ALL FUNDS
PARK RECYCLE UTILITY 1996 1995
FUND FUND FUND BUDGET BUDGET
$ 24,007 $ 76,000 $ 4,310,438 $ 9,768,228 11,324,777
5,165,000
4,982,390
40,000
66,000
77,000
404,500
314,400
575,000
557,000
339,900
414,590
362,000
340,000
2,263,220
3,063,220
3,035,220
341,000
342,100
400,000
208,430
3,000
4,000
228,000
626,696
571,296
6,000
86,000
32,500
2,229,300
2,114,740
9,000
90,000
2,563,720
13,572,616
12,957,166
33,007
166,000
6,874,158
23,340,844
24,281,943
1,123,940
1,128,670
2,784,850
2,584,050
1,973,170
1,915,280
30,000 : 165,000 883,640
664,800
1,439,550
1,374;150
2,581,700
2,364,500
1,710,000
2,459,731
2,738,040 2,738,040
1,169,310
30,000 165,000 2,738,040 15,234,890 13,660,491
$ 3,007 $ 1,000 $ 4,136,118 $ 8,105,954 $ 10 621452
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THE GENERAL
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INTR
ODUCTION AND SUMMARY
FUND DESCRIPTION:
The General Fund is used to account for revenue,
expenditures and transfers associated with the deliv-
ery of municipal services not directly supported or
accounted for in other funds.
FUND NARRATIVE:
The General Fund is the focus of the budget process
and the foundation on which the municipal service
delivery system is constructed. It is the focus of the
budget process because the most critical issues are
addressed during its development: the ad valorem tax
rate, fees, objectives, levels of service, the number of
employees, salaries and benefits. It is the foundation
on which the municipal service delivery system is con-
structed because it supports 6 departments (Admini-
stration, Finance, Fire, Parks and Recreation, Police
and Public Works), 4 divisions (Building, General
Services, Municipal Court and Senior Services) and
nearly all municipal services.
The 1995 Budget adopted November 7,1994 included
$6,579,170.00 in General Fund revenue. That figure
should increase $456,270.00 or 6.5% to $7,035,440.00
before the end of the year. The return of West Uni-
versity Place sales tax accounts erroneously trans-
ferred to the City of Houston by the State Comptroller
and $425,600.00 in additional payments is primarily
responsible. It more than offset a $133,010.00 decrease
in revenue generated by itemized sources (Penalty and
interest, licenses and permits as well as other revenue).
The single greatest decrease, $78,590.00 in licenses
and permits, reflects a significant decrease in the con-
struction ofnew homes (Only 70 to 75 will be permitted
this year).
The original 1995 Budget included $7,652,450.00 in
General Fund expenditures ($393,576.00 more than
the actual, amount generated in 1994). That figure
should increase $45,329.00 or.59% to $7,697,779.00
before the end of the year. The increase may be attrib-
uted to unforeseen costs associated with landfill clo-
sure and an increase in Police Department overtime.
The financial position of the City at the end of 1995
should be outstanding. The General Fund should
have a cash position that exceeds $7,200,000.00 and
a $4,200,000.00 reserve.
The 1996 Budget to be adopted November 27, 1995
includes $6,915,200.00 in General Fund revenue. That
is $336,030.00 or4.9%more than the original 1995 Bud-
get but $120,240.00 or 1.7% less than the 1995 Amend-
ed Budget. The 1996 Budget also includes a transfer of
$1,113,000.00 from the General Fund reserve to the
Capital Project Fund. Approximately $3,100,000.00
will remain in the General Fund reserve for an emer-
gency, the purchase ofproperty, facility improvements
and debt service associated with infrastructure replace-
ment.
Revenue generated by the ad valorem tax rate should
decrease $102,000.00 or 3.4% in 1996. That reflects a
$.0114 or 5.15% reduction in the operating component
of the ad valorem tax rate from $.2214 to $.21 and an
increase of $.0114 in the debt service component of
the ad valorem tax rate from $.1486 to $.16. This tac-
tic moves a significant amount of revenue to debt ser-
vice. That and the establishment of a municipal elec-
tricity fee ($2.85 a month) that generates a significant
amount of revenue permits the City to maintain the
existing ad valorem tax rate of $37.
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Revenue generated by licenses and permits should
not exceed $339,900.00 in 1996. That is $74,690.00 less
thanthe amount budgeted in 1995 and $190,610.00 less
than the actual amount generated in 1994. A decline
in the construction of new homes is responsible for
this (Only 80 new homes should be permitted in 1996).
Every other itemized revenue source should in-
crease in 1996.
The 1996 Budget includes a transfer of $400,000.00
to the General Fund from the Utility Enterprise Fund..
That figure represents the actual cost of administrative
support (Direction, meter reading, billing, receiving,
data processing and insurance) the General Fund will
provide the Utility Enterprise Fund during 1996. This
will be the first year the General Fund will fully recover
such a cost. It follows a decision of the City Council
to direct the water and sanitary sewer system as a true
enterprise.
The 1996 Budget includes $7,995,150.00 in General
Fund expenditures. That is $342,700.00 or 4.3% more
than the original 1995 Budget. Expenditures increased
in 9 of 13 budget segments (Building„ Finance, Fire,
Municipal Court, Non-departmental, Parks and Rec-
reation, Public Works, Street and Drainange Services
and Police). Approximately $152,600.00 ofthe increase
in General Fund expenditures may be attributed to a
2%o pay increase and additional retirement benefits.
1994
Actual
1995
Budget
1995
Estimate
1996
Proposed
Personnel
$ 4,446,160 $
4,647,496 $
4,596;021 $
4,794,090
Supplies
198,986
178,580
188,720
194,270
Repairs and
Maintenance
292,496
323,290
314,690
290,900
Services
1,148,614
1,219,010
1,304,525
1,275,240
Capital Outlay
682,395
250,074
259,823
342,650
Transfers
490,223
486,580
1,034,000
1,113,000
Total $ 7,258,874 $ 7,105,030 $ 7,697,779 $ 8,010,150
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THE GENERAL FUND
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GENERALFUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Budget Estimated Budget
1994 1995 1995 1996
BEGINNING BALANCE S 5,493,468 S 4,888,185 4,888,185 $ 4,225,846
REVENUES:
Ad Valorem Taxes 2,855,477 2,985,720 3,040,000 2,938,000
Penalty and Interest 26,309 37,000 25,000 26,000
City Sales Tax 364,206 314,400 740,000 404,500
Franchise Fees 665,005 557,000 568,500 575,000
Licenses and Permits 530,510 414,590 336,000 339,900
Fines and Forfeitures 271,937 340,000 352,000 362,000
Sanitation Services 810,060 772,000 800,000 800,000
Recreation Programs 364,801 342,100 350,000 341,000
Administrative Services 208,430 208,430 208,430 400,000
Interest on Investments 292,616 300,000 350,000 350,000
Other Revenues , 264,240 307,930 265,510 378,800
TOTAL REVENUES 6,653,591 6,579,170 7;035,440 6,915,200
TOTAL AVAILABLE RESOURCES 12,147,059 11,467,355 11,923,625 11,141,046
EXPENDITURES:
Administration 379,525 388,400 377,701 352,880
Municipal Court 142,193 152,040 151,033 159,970
W Finance 499,343 588,230 583,270 611,090
Police 1,464,771 1,520,930 1,559,260 1,617,300
Fire 1,067,231 1,063,120 1,067,130 1,167,550
Building 306,247 286,260 280,880 320,150
Public Works 252,036 221,500 222,625 254,470
W Street and Drainage Services 527,951 484,710 491,360 495,840
Solid Waste Management 707,407 741,550 822,540 746,480
Fleet and Facility Services 340,988 181,260 163,060 156,230
Parks and Recreation 974,073 524,320 526,340 570,380
Senior Services 106,886 125,980 127,500 118,260
Non-Departmental 340,150 291,080 326,550
Operating Transfers (Out) 490,223 1,034,000 1,034,000 1,113,000
TOTAL EXPENDITURES 7,258,874 7,652,450 7,697,779 8,010,150
ENDING BALANCE $ 4,888,185 $ 3,814,905 $ 4,225,846 $ 3 130 896
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OF REVENUES
Actual Budget Estimated tsuaget i
1994 1995 1995 1996
Ad valorem taxes:
Property taxes
$ 2,855,477 $
2,985,720 $
3,040,000
2,938,000
Penalty and interest
26,309
37,000
25,000
26,000
Non-property taxes:
City sales tax
357,180
310,000
735,600
400,000
Alcoholic beverage tax
7,025
4,400
4,400
4,500
Franchise fees
665,005
557,000
568,500
575,000
Licenses and permits '
530,510
414,590
336,000
339,900
Fines and forfeitures
271,937
340,000
352,000
362,000
Service fees:
Sanitation services
810,060
772,000
800,000
800,000
Recreation programs
364,801
342,100
350,000
341,000
Administrative services
208,430
208,430
208,430
400,000
Other revenues
264,240
307,930
265,510
378,800
Interest income
292,616
300,000..
350,000
350,000
TOTAL REVENUES $ 6,653,591 $ 6,579,170 $ 7,035,440 $ 6,915,200
Comparison of Revenue Sources
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Revenue amounts used for 1995 are the projected actuals as compared to the budgeted
amounts for 1996
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ADMINISTRATION
Mission Statement: To successfully govern a city that demands
leadership, the dissemination of information,
involvement in the decision making process,
fiscal responsibility, quality services provided
in a personalized way whenever possible and
accountability.
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ACTIVITY SUMMARY:
The Administration ofthe City of WestUniversity Place
features the City Council (Mayor, Mayor Pro-Tem
and 3 Council Members), City Manager, City Secretary
and City Attorney. The City Council is responsible to
the citizens for the provision of leadership; legislative
(Ordinance, resolution and an annual budget) and
executive (Election orders and appointments) matters.
The City Manager is responsible for the provision of
technical support to the City Council, day to day man-
agement of government affairs and the provision of
all City services. A full-time Administrative Secretary
is assigned to the office of the City Manager. The
City Secretary is responsible for citizen inquiries, public
notification (Agenda and legal notices), City Council
meeting minutes and election administration. The
City Attorney assists the City Council and its officers
through the provision of legal services (General
counsel, ordinance review, contract review and liti-
gation).
con u PROGRAM NARRATIVE:
Accomplishments for FY 1995:
* :Successfully conducted May 6, 1995 City Council
t , election and a $63,000,000 November 7, 1995 bond
election.
* Reduced the tax rate from $0.375 to $0.370, main-
tained fees and utility rates.
* Directed infrastructure replacement, major facility
rehabilitation (Community Building and Public
Works Center), parks and recreation projects (Ball-
field reconstruction, Weir Park rehabilitation and
Milton Street Park construction).
* 'Conducted 10 special meetings (Town hall meetings
and public hearings) throughout the City to involve
and communicate with citizens.
* Enacted 25 ordinances and 16 resolutions.
* Purchased lots at 3771 Rice and 3832 Amherst.
* Published Code of Ordinances.
* Implemented records management plan.
Objectives for FY 1996:
* Maintain tax rate, utility rates and most fees.
* Conduct $3,570,000.00 general obligation and
$3,060,000.00 revenue bond sales.
* Develop and implement innovative 5 year opera-
tion plan that addresses services, levels ofservice,
resources (Personnel, equipment, vehicles and
facilities) and costs.
Legislative Actions
Resolutions and Ordinances Passed
1993 1994 1995`
■Resolutions ®Ordinaces
* 1995 numbers are projected through December.
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EXPENDITURES
ACTUAL
1994
BUDGET
1995
ESTIMATED
1995
BUDGET
1996
Personnel Services
$
198,313
$ 201,500
$ 200,481 $
208,280
Materials and Supplies
5,139
3,250
5,500
4,900
Repairs and Maintenance
93
400.
320
400
Other Charges
175,980
182,350
170,600
138,500
Capital Outlay
900
800
800
TOTAL Department Budget
$
379,525
$ 388,400
$ 377,701 $
352,880
BUDGET
BUDGET
BUDGET
BUDGET
STAFFING
LEVEL
1993
1994
1995
1996
City Manager
N/C
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City : Secretary
41
1
1
1
1
Administrative Secretary
38
1
1
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1
TOTAL
3
3
3
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FOOTNOTE: N/C - Not Classified
Department Expenditures
Comparison of Budget Years
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Supplies Repair Other Cap. Out.
1995 ® 1996
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ACTIVITY SUMMARY:
ObjectivesforFY1996:
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The Finance Department is responsible for taxation
* Streamline the Chart of Accounts.
(Assessment and collection), customer service (Billing
and payment), investments, accounting, payroll, purch-
* Publish a new Personnel Manual.
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asing, personnel and municipal court administration.
It has 14 full-time employees and 7 part-time employees,
* Publish an Accounting Procedures Manual.
but only 12 full-time employees are included in this
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budget segment (2 full-time and 7 part-time employees
* Develop a policy that directs travel and training.
are in the Municipal Court budget segment). The
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Finance Director is responsible to the City Manager
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for department direction. "
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Major Budget ltems:
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PROGRAM NARRATIVE:
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" Accomplishmentsfor FY 7995:
* HCAD appraisal services ($47,000)
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W
' Engaged accounting firm to perform audit for a 4
* Audit services ($15,000)
year period.
* Meterreading services ($40,000)
•
* Bid depository services for a 3 year period.
*
• '
Computermaiutenance($19,900)
,
* Privatized meter reading to improve the quality of
A d
sertnce an re uce costs.
* Amended the investment policy to comply with the
J provisions of the Public Funds Investment Act and
to maximize yield.
* Conducted a study thatrequiredthe State Comptroller
to transfer sales tax accounts from Houston to West
University Place and generated $450;000 in add-
itional revenue.
• I
•
•
•
•
* The number of projected purchase orders for 1995.
•
•
Number of Employees Hired
50 -
'~,,I
•
•
40 F
-
30
•
20
•
1991
1992 1993 1994 1995'
- -
Year
•
* Employees hired as of September 28, 1995.
•
9
•
ACTUAL
BUDGET
ESTIMATED
BUDGET
EXPENDITURES
1994
1995
1995
1996
Personnel Services
$ 350,117
$ 422,066
$ 408,250 $
407,570
Materials and Supplies
13,799
12,800
15,350
14,300
Repairs and Maintenance
23,448
22,600
24,380
21,800
- Other Charges
95,065
112,160
116,720
161,570
Capital Outlay
16,914
18,604
18,570
5,850
TOTAL Department Budget
$ 499.343
$ 588,230
$ - 583,270 $
611,090
BUDGET
BUDGET
BUDGET
BUDGET
STAFFING
LEVEL
1993
1994
1995
1996
Finance Director
N/C
1
1
1
1
Deputy Finance Director
42
1
1
1
1
Personnel/Risk Specialist
40
1
1
1
1
Deputy Tax Assessor/Collector
38
1
1
1
1
Accounting Specialist
36
3
4
3
3
Utility Billing Specialist
37
0
0
1
1
Cashier
34
1
1
1
1
Secretary
1
0
4
0
Customer Service Representative
35
0
1
1
1
Meter Reader -
32
0
0
2
0
TOTAL
9
10
X12
10
FOOTNOTE N/C -Not Classified"
-
10
Department Expenditures
Comparison of Budget Years
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
i
•
•
i
•
•
•
i
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
i
FINANCE DEPARTMENT
MUNICIPAL COURT
Mission Statement: To process and dispose of Class C Misde-
meanor offenses filed with the court in a fair,
impartial and expeditious way according to
law.
•
•
•
i
•
i
11
ACTIVITY SUMMARY:
x
0
a
a,
U
z
The Municipal Court Division of the Finance Depart-
ment is responsible for the prosecution and disposition
(Judgement) of Class C Misdemeanor offenses. It has
2 full-time employees and 7 part-time employees.
The Municipal Court Clerk is responsible to the Fin-
ance Director for municipal court supervision.
PROGRAM NARRATIVE:
Accomplishments for FY 1995:
* Judges attended a 12 hour school in compliance
with State law.
* Court Clerk and Deputy Court Clerk received 12
hours of training in municipal court procedures.
' Continued to improve warrant service and reduced
a backlog through privatization.
* Purchased a new computer system to promote ef-
ficiency and effectiveness.
* Revised procedures, forms and fine schedule in
compliance with State law.
Objectives for FY 1996:
* Reduce time required to issue warrants.
* Ensure compliance with State law in all aspects of
municipal court training.
* Improve warrant service and delinquent fine col-
lection.
* Revise forms for court complaints.
* Fully utilize computer system through training in
Windows, Lotus, and WordPerfect.
3500
3000
c
2500
0
H 2000
1500 1
1st Qtr. 2nd Qtr. 3rd Qtr. 4th Qtr.
~ 1994 ,®1995
* 1995 totals are actuals through the month of Augus
Warrants Issued
550
500
450
a 400
= 350
300
250
1st Qtr. - 2nd Qtr. 3rd Qtr. 4th Qtr.
~ 1994 ®1995
* 1995 totals are actuals through the month of June.
12
Citations Issued
•
•
•
0
•
•
.
XPENDITURES
CTUAL
1994
UDGET
1995
STIMATED
1995
UDGET
1996
•
Personnel Services
$ 134,301 $
140,750
$
140,740 $
149,230
Materials and Supplies
2,597
1,800
1,800
1,800
Repairs and Maintenance
150
500
500
Other Charges
4,531
5,890
4,640
5,440
Capital Outlay
764
3,450
-
3,353
31000
TOTAL Department Budget
S 142,193 $
152040
S
151,033 S
159,970
0
•
BUDGET
BUDGET
BUDGET
BUDGET
STAFFING
LEVEL. 1993
1994
1995
1996
.
Municipal Court Clerk
39 1
1
1
1
.
Deputy Court Clerk
35 1
1
1
1
•
TOTAL
2
2
2
2
Department Expenditures
•
Comparison of Budget Years
•
200
•
150
.
w
~ 1995
0 100
®1998
r
S0
a
.
Personnel Supplies Repair Other
Cap. Out.
•
•
•
•
•
13
•
•
•
•
•
•
•
•
• POLICE DEPARTMENT
•
• Police
Chief
•
•
• I
• Lieutenant Lieutenant Lieutenant Ueatenant Services
Sergeant
• Sergeant Sergeant Sergeant Detective
•
• Patrol Officer " Patrol Officer
• (3) t3)
•
• Patrol Officer. "Traffic
• Q) Officer
• Officer-
Mission Statement: To protect citizens and their property through aggressive law
enforcement tactics that promote a sense ofsecurity and ensure
West University Place will continue to be the safest city in the
• Houston Metropolitan Area.
•
: •
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
14
ACTIVITY SUMMARY:
W
U
O
a
The Police Department is responsible for emergency
communication, traffic control, limited code enforce-
ment(Signs and junked motorvehicles), animal control,
crime prevention (Residential security inspections,
Vacation House Watch, Neighborhood Watch and
D.A.RE) criminal investigation and apprehension. Ithas
28 full-time employees, l part-time employee, 8 cars and
I light truck. The Police Chief is responsible to the
City Manager for department direction.
PROGRAM NARRATIVE:
Accomplishments for FY 1995:
* Reduced Part 1 Crimes by 30%.
Total Crime Reported
500
400
a~
v_
c 300
`o
200
Z too
0
* Ensured regulatory agency (Texas Commission on
Law Enforcement Standards and Education) compli-
ance in all aspects oftraining and maintained accred- Objectivesfor FY 1996:
itation.
* Implemented plan to reorganize the department.
* Installed mobile data terminals in patrol cars to sup-
port traffic stops and routine investigations.
* Replaced 3 patrol cars.
* Redesigned Neighborhood Watch Program to im-
prove communication and increase resident par-
ticipation.
* Continue to reduce Part 1 Crimes.
* Continue to ensure regulatory agency (Texas
Commision on Law Enforcement Standards and
Education)- compliance in all aspects of training
and maintain accreditation.
* Expand the Neighborhood Watch Program and
increase the participation of residents.
* Replace 3 patrol cars and the detective van.
* Improved Vacation House Watch Program.
Major Budget Items:
* 3 patrol cars and 1 van ($80,000)
* Light bars ($1,500)
15
1991 1992 1993 1994 1995•
Year
ACTUAL
BUDGET
ESTIMATED
BUDGET
EXPENDITURES
.1994
1995
- 1995
1996
Personnel Services
$ 1,269,025 $
1,292,670
$ 1,305,200 $
1,377,550
Materials and Supplies
46,238
41,780
47;780'
` 45,200
' Repairs and Maintenance
28,795
34,500
41,000
36,500
Other Charges
81,425
68,630
68,630
75,550
Capital Outlay
39,288.
83,350
96,650
82,500
TOTAL Department Budget
1,464,771 $
1,520,930
$ 1,559,260 $
1,617300
STAFFING LEVEL
Police Chief
N/C
Records Secretary
36
Police Captain
Police Lieutenant
43
Police Sergeant
41
Police Dispatcher
36
Animal Control Officer
33
Police Corporal
Police Officer
38
Dectective
38
TOTAL
FOOTNOTE N/C - Not Classified
BUDGET
BUDGET
BUDGET
BUDGET
1993
1994
1995
1996
1
l
1
1
1
1
1
1
1
1
1
0
0
0
0
4
4
4
4
4
5
5
5
5
1
1
1
1
3
3
3
0
10
10
10
10
2
2
2
2
28
28
28
28
Department Expenditures
16
Comparison of Budget Years
i
A`
•
•
•
•
•
•
•
17
i
•
PROGRAM NARRATIVE:
Accomplishments for FY 1995: "
* Purchased a new fire engine.
* Ensured regulatory agency (Texas Commission on
Fire Protection and Texas Department of Health)
compliance in all aspects of training and continuing
u education.
Department Responses
Attendance at public educationprograms grew by
12%; 2,150 participants in 1993 v. 2,400 in 1994.
Objectives for FY 1996:
* Improve emergency medical service through on-
line medical control program.
* Continue to ensure regulatory agency (Texas Com-
mission on Fire Protection and Texas Department
of Health) compliance.
* Implement Quality Assurance program.
* Complete major hazard survey and prepare dis-
aster plans.
* Provide disability insurance for on-call firefighters.
* Employ 1 full-time Secretary to improve administra-
tion and customer service.
* Improved the provision of health services.
* Increased ambulance fee collection rate by 100%.
18
Major Budget Items:
* Cardiac monitor for ambulance ($11,000)
* Personal computer system ($3,500)
* Ice making machine ($2,200)
"In-House" Off-Site
X-Axis
m 1993 ®1994
ACTUAL
BUDGET
ESTIMATED
BUDGET
EXPENDITURES
1994
1995
1995
1996
Personnel Services
S 997,379 $
1,010,710
S 1,015,270
1,084,900
Materials and Supplies
17,840
17,850
18,350
19,650
Repairs and Maintenance
13,174
15,800
15,300
14,200
Other Charges
26,730
16,960
16,410
31,100
Capital Outlay
12,108
1,800
1,800
17,700
TOTAL Depaihnent Budget
$ 1,067,231 $
1,063,120
$ 1,067,130
1,167.550
BUDGET
BUDGET
BUDGET
BUDGET
STAFFING
LEVEL
1993
1994
1995
1996
:Fire Chief -
N/C
1
I
1
1
Fire Captain -
43
3
..3
3
3
Fire Lieutenant
41
3
3
3
3
Firefighter
38
12
12
12
12
Secretary
36
0
0
0
1
-
19
19
19
20
FOOTNOTE N/C - Not Classified
19
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
ACTIVITY SUMMARY:
The Public Works Department is responsible for zoning
administration, building supervision (Registration, plan
T w review, permits and inspection), capital improvements,
facility maintenance, fleet management, street mainten-
ance, solid waste management, water and sanitary
sewer service. It has 50 full-time employees, but only
4 are included in this budget segment. The Public
Works Director is responsible to the City Manager
for department direction.
PROGRAM NARRATIVE:
® Accomplishments for FY 1995
* Completed construction of the WeslaYan Surface
Water Transmission Line and blended water in
compliance with an order from the Harris-Galveston
Coastal Subsidence District.
a
a,
* Installed system collection and data acquisition soft-
ware to minimize the purchase of treated surface
water from the City of Houston.
* Began Priority Area 2 and 3 Reconstruction.
* Purchased 2 lots on Amherst and began the Public
Works Center Improvement.
* Reduced accidents and injuries through safety pro-
gram improvements.
ObjectivesforFY1996
* Complete Priority Area 3 and 4A Reconstruction.
* Begin Priority Area 4B and 5A Reconstruction.
* Installnew Inventory Management and work or-
der system software.
* Install geographical information system software
* Utilize'system collection and data acquisition soft-
ware in the operation of the lift stations and the
sewage treatment plant.
Major Budget Items:
* Geographical information system software ($2,000)
* Began the design of Priority Area 4A Reconstruction.
* Supported the bond issue process andNovernber
7, 1995 election.
* Inventory management and workorder system
($6,500)
Legend
® High Impact (29.0%) - Priority Areas 1. 2, 3, and 4A
WaterarM Sanitary Sewer(Ia.8%)-Pnority Areas[land 12
Sanitary Sewer Only (20.9%) - Prioriry Arras 9 and 10
Water Only (6.4%) - Priority Ara 8
® PWWo High Impact(30.90%)- Nanny N. 4B. 5, 6, and?
ACTUAL
BUDGET
ESTIMATED
BUDGET
EXPENDITURES
1994
1995
1995
1996
Personnel Services
$ 192,550 $
207,630
$ 207,630 $
220,670
Materials and Supplies
4,752
3,510
3,310
10,150
Repairs and Maintenance
299
650
650
600
Otber Charges -
19,171
9,310
10,635
11,700
Capital Outlay
35,264
400
400
11,350
TOTAL Department Budget
$ 252,036 $
221,500
$ 222,625 $
254,470
BUDGET
BUDGET
BUDGET
BUDGET
STAFFING
LEVEL 1993
1994
1995
1996
Public Works Director
N/C
1
1.
1
1
Dep. Public Works Director
44
1
1
1
1
Secretary-Public Works
36
1
1
'1
1
Administrative Assisstant
39
0
1
]
1
3
4
4
4
FOOTNOTE N/C - Not Classified
1995
F--1 9 9-
La 1996
21
Department Expenditures
Companson of Budget Years
•
•
•
•
•
a
•
•
•
•
•
•
•
•
•
--tL
PUBLIC WORKS DEPARTMENT
BUILDING DIVISION
Mission Statement: To protect citizens, their property, the value
of their property and environment through
a process that features the consistent interpret-
ation, application and enforcement of devel-
opment standards embraced by the community.
22
ACTIVITY SUMMARY:
z
0
rm)
c7
Q
The Building Division ofthe Public Works Department
is responsible for zoning administration, contractor
registration, licenses, plan review, permits, inspections,
tree preservation as well as the provision of tech-
nical support to numerous boards, commissions and
committees (Zoning and Planning Commission, Build-
ing and Standards Commission, Zoning Board of Ad-
justment and the Trees Section of the Environmental
Issues Committee). It has 7 full-time employees and
5 vehicles (1 car and 4 light trucks). The Chief Build-
ing Official is responsible to the Public Works Direct-
or for division management.
PROGRAM NARRATIVE:
Accomplishments for FY 1995:
* Building inspectors certified in specific Southern
Building Code Congress International (S.B.C.C.I.)
disciplines.
* Adopted the 1994 Standard Code produced by the
S.B.C.C.L.
* Cross-trained personnel to promote efficiency and
effectiveness.
* Reduced time required to process plans by 20%.
* Participated in the codification and amendment of
specific ordinances.
Objectives for'FY 1996:
* Move office to new building at the Public Works Cent
* Continue to certify building inspectors in specific
S.B.C.C.I. disciplines and ensure compliance with
State law in all aspects of training.
3
y
2
R
0
F 1
0
1994
1995
1st Qtr. 2nd Qtr. 3rd Qtr. 4th Qtr. I
* Standardized inspections to ensure continuity in
the provision of service. *1995 3rd qtr. actuals are through the month of August. The
actuals for the 4th qtr. have not been projected.
1000
eoo
soo
400
200
0
1990 1991 1992 1993 1994
Year
Construction Permits
* 1995 totals are actuals through the month of August.
23
* Adopt the 1996 National Electrical Code
Major Budget Items:
* Computer hardware ($4,400)
* Light truck ($13,500)
Inspections Performed
Comparison of Permits issued
EXPENDITURES
ACTUAL
1994
BUDGET
1995
ESTIMATED
1995
BUDGET
1996
Personnel Services
$
254,608 $
262,410
$ 257,450 $
284,050
Materials and Supplies
9,638
9,760
10,110
- 4,100
Repays and Maintenance
2,354
1,900
1,750
1,000
Other Charges -
13,688
10,720
9,970
13,100
Capital Outlay
25,959
1,470
1,600
17,900
TOTAL Department Budget
$
306 247 $
286,260
$ 280,880 $
320,150
BUDGET
BUDGET
BUDGET
BUDGET
STAFFING
LEVEL
1993
1994
1995
1996
Chief Building Official
43
1
1
1
1
Building Inspector
38
3
3
3
3
Urban Forester
39
1
1
1
1
Building Secretary
36
2
2
2
2
7
7
7
7
Department Expenditures
Comparison of Budget Years
300
0 200
100
L 0
24
•
•
•
•
•
•
•
•
•
•
•
•
•
•I
•
•
•
•
h~N
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
ACTIVITY SUMMARY:
The General Services Division of the Public Works
T
Department dedicates significant resources (10 full-
time employees, I light truck, 6 heavy trucks and
4 pieces of moving equipment) to the maintenance
of traffic control devices, street sweeping, street
repair (Asphalt and concrete), drainage repair
(Curb, gutter, storm sewer and open ditch) and special
projects. The Fleet Manager/Equipment Operator is
responsible to the Deputy Public Works Director for
the supervision of street and drainage services.
u
PROGRAM NARRATIVE:
Accomplishments for FY 1995:
* Crack sealed 50% of all streets.
* Replaced 35% of all street and stop signs.
* Installed new signal lights to promote traffic safety.
Reconstructed street sections damaged during Poor
Farm Ditch Rehabilitation.
Objectives for FY 1996.
* Crack seal 50% of all streets.
* Study privatization of street sweeping.
* Trim trees that obstruct traffic control devices or im-
pede the flow of traffic.
* Overlay Wakeforest from University to Cason with
1.5 inches of milled asphalt.
Major Budget Items:
* Two light trucks with service bodies ($38,700).
Annual Work Distribution
-
1300%)
(10.0°
0-0%)
(5-0%;
(20.0%)
(5.0%)
(5.0%)
0°%)
m Concrete Work
Misc. Street Repair
m Street Sweeping
oSign R&R
m Painting
Patch Program
m Crack Sealing
o Pothole Patching
EXPENDTTURES
ACTUAL
1994
BUDGET
1995
ESTIMATED
1995
BUDGET.
1996
Personnel Services
$
367,762
$ 356,160
S 362,810
$ 349,790
Materials and Supplies
39,170
38,700
30,000
33,200
Repairs and Maintenance
65,838
72,100
80,800
62,800
Other Charges
30,680
11,750
11,750
11,350
Capital Outlay
24,501
6,000
6,000
38,700
TOTAL Department Budget
$
527,951
$ 484,710
$ 491,360
$ 495,840
BUDGET
BUDGET
BUDGET
BUDGET "
STAFFING
LEVEL
1993
1994
1995
1996
Facet Mgr./Equip. Oper: Street
39
0
1
1
1
Crew Chief-Street
38
1
1
1
1
Equip. Operator-Street
34
5
3
3
4
Maint. Worker-Street
32
5
6
6
4
11
11
11
10 r
27
Department Expenditures
Comparison of Budget Years
I
•
•
•
H
2
W
W
z
W
H
3
Q
O
Objectives for FY 1996:
Develop a program to assist the elderly and disabled.
* Develop plans for the construction and operation of a
recycling station at the Public Works Center on
Amherst.
* Develop plans to reduce or eliminate yard waste col-
lection.
* Purchase new garbage and recycling trucks.
Major Budget Items:
* Garbagetruck($100,000)
* Lighttruck($16,000)
1994
1995
ACTIVSTY SUMMARY:
The General Services Division of the Public Works
Department dedicates significant resources (9 full-
time employees, 11 heavy trucks and 4 trailers) to
solid waste (Kitchen refuse, compost and limbs) col-
lection, recycling, disposal and landfill closure. The
Crew Chief is responsible to the Deputy Public Works
Director for solid waste management.
PROGRAM NARRATIVE:
Accomplishments for FY 1995:
* Promoted residential composting through the sub-
sidized sale of bins and special training.
* Accepted and recycled cardboard once a month.
* Purchased a new garbage truck-
Formally closed the landfill and redeveloped it as
a golf course that generates revenue.
Garbage Disposal Amounts
(In Cubic Yards)
•
•
•
•
•
•
ACTUAL BUDGET ESTIMATED BUDGET
•
EXPENDITURES
1994
1995
1995
1996
•
Personnel Services
300,990 $
317,520
$ 317,520
$ 324,280
6
00
Materials and Supplies
23,659
16,430
16,430
1
,7
•
Repairs 'and Maintenance
77,145
- 62,050
62,050
63,200
•
Other Charges
258,735.;
220,550
321,540
216,550
Capital Outlay
-
46,878
125,000
105,000
125,750
•
TOTAL Department Budget
$
707 407 $
741.550
S 822,540
$ 746,480
•
BUDGET
BUDGET
BUDGET
BUDGET
•
STAFFING
LEVEL
1993
1994
1995
1996
•
Chief-Solid Waste
38
1
1
1
1
•
Equip. Operator-Limb Track
34
0
1
1
1
Driver-Solid Waste
35
4
3
3
3
•
Laborer-Solid Waste
33
4
4
4
4
•
9
9
9
9.
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
400
„ 300
q
200
100
0
Department Expenditures
30
Supplies Repairs Other Cap. Out.
~ 7895 ®7996
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
r •
i •
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
PUBLIC WORKS DEPARTMENT
GENERAL SERVICES DIVISION
FLEET & FACILITY SERVICES
Mission Statement: To ensure the condition of equipment,
vehicles and facilities will permit the safe,
efficient and effective delivery ofservice.
31
ACTIVITY SUMMARY:
>1111111111
H
a
U
d
w
H
w
w
a
w
The General Services Division of the Public Works
Department dedicates significant resources (2 full-time
employees and I light truck) to the maintenance of
5 parks, 10 facilities, 10 pieces of moving equipment
and 47 vehicles. The Maintenance Supervisor and
Mechanic are responsible to the Deputy Public Works
Director for fleet and facility services.
PROGRAM NARRATIVE:
Accomplishments for FY 1995: 0.6
0.6
* Developed and implemented facility mainten- m°
anceprogramthatreduoedcontractrepair 0.4
by 75%. o
0.2
*Developedandimplementedaplan to comply 'e o lgmw~~~
with American Disabilities Act guidelines. Gen. Repair Air Cond. Plumbing
Electrical Heating Grounds
* Developed and implemented preventive main-
tenance program that reduced outside garage re-
pairs by 800/..
* Supported major events through planing and minor
construction.
# Rehabilitated. the parking lot on Milton Street.
* Improve park and recreation equipment maintenance.
Major Budget Items:
* Library chairs ($2,400)
Work Orders Processed
By Facility
(10.0%) (5.0%)
na City Hall
(20.0%)
es Scout House
(200%)
wPub. Works
mCol
Park
.
(5.0%)
na Police
m Comm. Bldg.
(15.0%) (10.0%)
=Treat. Plant
(100%) (5'0%)
ol-lbmry
aesenior Svc.
Objectives for FY 1996:
* Maintain fleet and facility maintenance schedule.
* Expedite vehicle repairs and reduce down time.
* Bid janitorial services.
32
Repairs By Category
•
•
•
•
•
ACTUAL
BUDGET
ESTIMATED
BUDGET
EXPENDFTURES
1994
1995
1995
1996
•
Personnel Services
$ 61,739 $
66,960
$ 66,960 $
57,760
•
Materials and Supplies
21,448
19,650.
18,650.
16,020
•
Repairs and Maintenance
26,417
65,250
44,950
44,650
•
Other Charges
201,379
29,400
32,500
35,400
-
Capital Outlay
30,005
2,400
•
TOTAL Department Budget
$ 340,988 $
191,260
$ 163,060 $
156,230
•
BUDGET
BUDGET
BUDGET
BUDGET
•
STAFFING
LEVEL 1993
1994
1995
1996
•
Maintenance Supervisor
1
1
1
1
Mechanic
1
1
1
1
•
2
2
2
2
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
33
•
•
N1
ACTIVITY SUMMARY:
® The Parks and Recreation Department is responsible
` for recreation programs, senior services, special
r~ events, grounds maintenance, right-of-way main-
tenance as well as the acquisition, development, and
maintenance of parks. It has 6 full-time and 15 part-
time employees, but only 3 full-time and 15 part-time
employees are included in this budget segment (3 full-
time employees are in the Senior Services budget
segment). The Parks and Recreation Director is re-
sponsible to the City Manager for department direction.
PROGRAM NARRATIVE:
Accomplishments for FY 1995:
* Rehabilitated Wier Park and increased, use by 150%.
* Completed final phase of Milton Street Park de-
velopment.
* Reconstructed4 athletic fields atthe WestUniversity
Elementary School playground.
* Installed lights at 3 athletic fields near the Scout
House at the West University Elementary School
playground.
Cie)
* Rehabilitated the Community Building.
* Installed decorative fence at Colonial Park Swim-
ming Pool.
Objectives for FY 1996:
* Rehabilitate Judson Park.
* Expand Halloween "Spooktacular" and increase at-
tendance.
* Expand Youth Program and increase participation.
Major Budget Items:
* Instructor fees ($96,000)
* Pool heater and auxiliary blower ($20,000)
* Swimming pool lane ropes ($5,000)
* Computer equipment ($10,000)
Average Monthly Attendance
Colonial Park
35
* Projected through December 31,-1995.
EXPENDITURES
ACTUAL
1994
BUDGET
1995
ESTIMATED
1995
BUDGET
1996
Personnel Services
$
231,583
$ 224,090
$ 224,490. $
236,550
Materials and Supplies
12,306
17,300
17,620
24,400
Repairs and Maintenance -
53,502
40,250
41,550
42,250
Other Charges
226,117
235,080
235,080
232,180
Capital Outlay
450,565.
- 7,600
7,600
35,000
TOTAL Department Budget
$
974,073
$ 524,320
$ 526,340 $
570,380
BUDGET
BUDGET -
BUDGET
BUDGET
STAFFING
LEVEL
1993
1994
1995
1996
Parks and Rec. Director
N/C
1
1
- 1
1
- Recreation Manager
39
1
1
1
1
Secretary-Community Building
36
1
1
1
1
3
3
3
3
FOOTNOTE N/C -Not Classified
-
36
•
•
•
•
37
ACTIVITY SUMMARY:
The Senior Services Division of the Parks and Rec-
reation Department is responsible for the transporta-
tion, recreation, limited health care and medical re-
v 1
ferral of senior citizens. It has 3 full-thee employees,
r - \
1 car and 1 heavy truck, The Senior Services Manager
W
is responsible to the Parks and Recreation Director
for division management.
T 1
V
PROGRAMNARRATIVE:
L~J
Accomplishments for FY 1995:
* Increased number of volunteers by 25%.
J
* Increased number of classes.
A
[ T J
* Conducted 8 major field trips and held 8 major
^
parties.
r T
,
W
* Replaced car used for senior transportation.
T ^
* Purchased new computer system to promote ef-
ficiency and effectiveness.
* Replaced tables. "
w
z
w
38
Objectives for FY 1996:
* Involve more senior citizens through program diversi-
fication, telephone calls and house calls.
* Increase number of volunteers.
* Increase number of classes.
Major Budget Items:
* Stacking chairs ($5,000)
Transportation Services for Seniors
200
v 180
a 160 'r
2 140 ; 1995
W
W / ~ 1994
° 120
`m
a
E 100
Z
80
Jan. Feb. Mar. Apr. May Jun. Jul. Aug. Sep.` Oct.* Nov.* Dec.*
EXPENDITURES
ACTUAL
1994
BUDGET
1995
ESTIMATED
1995
BUDGET
1996
Personnel Services
$
87,793 $
89,220
$ 89,220
$ 93,460
Materials and Supplies
2,549
3,850
3,820
3,850
Repairs and Maintenance
1,431
1,440
1,440
3,000
Other Charges
15,113
14,970
14,970
16,250
Capital Outlay
16,500
18,050
1,700
TOTAL Department Budget
$
106,986 $
125,980
$ 127,500
$ 118,260
BUDGET
BUDGET
BUDGET
BUDGET
STAFFING"
LEVEL
1993
1994
1995
1996
Senior Services Manager
40
1
1
1
1
Asst. Mgr: Senior Services
34
1
1
1
1
Custodian
32
1
1
1
1
3
3
3
3
100
60
9
m 80
0
r 40
20
0
Division Expenditures
Comparison of Budget Years
Personnel Supplies Repair Other Cap. Out.
to 1995 ®1996
39
-
ACTUAL. 'BUDGET
ESTIMATED
BUDGET
EXPENDITURES
1994 1995
1995
1996
Personnel Services
$ 57,510
$ $
Materials and Supplies
Repairs and Maintenance
Other Charges
282,640
291,080
326,550
Transfers
1,034,000
1,113,000
TOTAL Department Budget
$ 0 $ 340,150
$ 1,325,080 $
1,439,550
ACTIVITY SUMMARY:
This budget segment includes expenditures and transfers that affect every General Fund activity that cannot be allocated in a satisfactory
way. It includes expenditures for specific data processing projects, insurance and electricity as well as a'major transfer to the Capital Projects
Fund.
PROGRAM. NARRATIVE:
An expenditure of $25,000.00 has been budgeted to develop a master plan for data processing. A master plan will permit the purchase, instal-
lation, operation, maintenance and repair of computer systems that meet the needs of the organization with true efficiency and effectiveness.
Insurance (Comprehensive, General Liability, Automobile Liability, Automobile Physical Damage, Performance Bonds, Real and Personal
Property, Mobile Equipment, Boiler and Machinery) will cost the City $150,000.00 in 1996.. That is $7,470.00 or 5% mom than in 1995. The
increase may be attributed to expanded coverage and the protection of City assets.
Electricity required by General Fund activities will cost $151,000.00 in 1996. That is $2,800.00 or 2% less than the amount budgeted in 1995.
This budget segment includes a transfer of $1,113,000.00 to the Capital Projects Fund. The purpose of the transfer and project description are
addressed in the section devoted to the Capital Projects Fund.
40
Expenditures and Transfers l
Comparison of Budget Years
DEBT SERVICE FUND
E
c
FUND DESCRIPTION:
The debt service fund, also known as the interest and
sinking fund, ensures the payment of principal and
interest required by bond sales. It is financed by the
debt service component of the ad valorem tax rate,
interest earned and transfers from other funds.
FUND NARR
ATIVE:
-
W
Debt is inevitable. Sooner or later, cities must sell
warrants, certificates of obligation, revenue or gen-
eral obligation bonds. The sale of such instruments
may be required to restore the municipal service de-
livery system following a natural disaster, purchase
extremely expensive equipment or vehicles, purchase
J
property, construct facilities or replace the infrastruc-
ture.
In 1995 the Debt Service Fund was used to pay
$2,364,500.00 in principal and interest associated with
4 separate bond sales conducted between 1988 and
1993. The Debt Service Fund will be used to pay
$2,581,000.00, a $217,700.00 or 8.41% increase, in
W
principal and interest associated with the same bond
sales in 1996.
In no event, according to the City Charter adopted
April 2, 1983, may municipal debt exceed 5% of
the assessed value. Since the assessed value is
now $1,413,133,030.00, the current debt limit is
$70,656,651.50. If you subtract $27,160,000.00 in
bonds previously sold, you find the City can legally
issue another $43,496,651.50 in debt at the present
time.
The November 7, 1995 Bond Election authorized the
sale of $18,000,000.00 in revenue bonds for utility
system reconstruction and $45,000,000.00 in general
obligation bonds for street and drainage system
reconstruction. Bond sales will be scheduled over a
10 year period to ensure the legal debt limit is not
exceeded.
0.18
Debt Service Tax Rates
Ratio of Net Bonded Debt
To Assessed Valuation
2.4
2.2
2
1.8
1.6
1.4
1.2
1
1990 1991 1992
41
1993
1994
•
•
•
•
•
GENERAL OBLIGATION DEBT SER
VICE FUND
•
STATEMENT OF REVENUES AND EXPENDITURES
Actual
Budget
Estimated
Budget
•
1994
1995
1995
1996
•
BEGINNING BALANCE
$ 695,656 $
781,733
$ 781,733 $
816,633
•
REVENUES:
•
Ad valorem taxes
2,109,422
1,996,670
2,003,400
2,227,000 `
•
Interest on investments
42,848
64,000
64,000
41,000
•
Operating transfers in
332,000
332,000
332,000
332,000
Miscellaneous
•
TOTAL REVENUES
2,484,270
2,392,670
2,399,400
2,600,000
"
TOTAL AVAILABLE. RESOURCES
3,179,926
3,174,403
3,181,133
3,416,633
•
EXPENDITURES:
•
Debt Service - Principal `
685,000
735,000
735,000
1,015,000
DebtService - Interest
1,705,780
1,621,500
1,621,500
1,558,700
•
Fiscal fees
7,413
8,000
8,000
8,000
•
TOTAL EXPENDITURES
2,398,193
2,364,500
2,364,500
2,581,700
•
ENDING BALANCE
$ 781,733 $
809,903
$ 816,633 $
834,933
•
•
•
•
•
•
Requirements for General Obligation Debt
•
January 1, 1996 to Maturity
•
"
•
•
Principall
•
•
•
•
1996
2000 2004 2008
Year
2012
•
•
•
•
42
•
•
•
•
•
•
•
•
SCHEDULE OF PRINCIPAL AND INTEREST
•
PUBLIC IMPROVEMENT BONDS - SERIES 1988
•
Principal Interest Due
•
Due April 1
,
•
Year April 1 October 1
Total
•
1996 $ 325,000 $ 98,693 $
423,693
•
1997 325,000 70,256
395,256
1998 325,000 41,818
366,818
•
1999 400,000 13,800
413,800
•
2000
•
2001
2002
2003 <
•
2004
•
2005
•
2006
2007
•
2008
•
2009
•
2010
2011
•
2012
•
2013
•
Totals $ 1,375,000 $ 224,567 $
1,599,567
•
•
•
•
•
•
•
•
•
•
•
•
43
•
•
•
•
•
•
•
•
•
• SCHEDULE OF PRINCIPAL AND INTEREST
• REFUNDING BONDS - SERIES 1992
•
Principal
Interest Due
•
Due
February 1,
Year
February 1
August 1
Total
•
•
1996
$ 390,000
$ 539,703
$ 929,703
1997
435,000
521,063
956,063
•
1998
485,000
499,182
984,182
•
1999
460,000
475,860
935,860
•
2000
900,000
440,735
1,340,735
•
2001
930,000
392,000
1,322,000
2002
980,000
339,940
1,319,940
•
2003
1,040,000
283,870
1,323,870
•
2004
1,100,000
223,400
1,323,400
•
2005
1,165,000
158,556
1,323,556
2006
1,235,000
89,556
1,324,556
•
2007
940,000
27,025
967,025
•
2008
•
2009
•
2010
2011
•
2012
•
2013
Totals
$ 10,060,000
$ 3,990,890
$ 14,050,890
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
44
1
SCHEDULE OF
PRINCIPAL AND
INTEREST
PERMANENT IMPROVEMENT BONDS - SERIES
1992
Principal
Interest Due
Due
February 1,
Year
February 1
August 1
Total
1996 $
100,000 $
316,500 $
416,500
1997
100,000
308,500
408,500
1998
100,000
300,500
400,500
1999
120,000
291,700
411,700
2000
125,000
281,900
406,900
2001
150,000
270,900
420,900
2002
150,000
258,975
408,975
2003
150,000
248,550
398,550
2004
'140,000
239,780
379,780
2005
150,000
230,860
380,860
2006
170,000
220,855
390,855
2007
300,000
205,900
505,900
2008
670,000
174,525
844,525
2009
600,000
133,250
733,250
2010
600,000
94,250
694,250
2011
575,000
56,063
631,063
2012
575,000
18,688
593,688
2013
0
Totals $
4,775,000 $
3,651,696 $
8 426 696
45
SCHEDULE OF PRINCIPAL AND INTEREST
PERMANENT IMPROVEMENT BONDS - SERIES 1993
Principal
Interest Vue
Due
February 1,
Year
February 1
August 1
Total
1996
$ 200,000
$ 603,800 $
803,800
1997
225,000
588,713
813,713
1998
225,000
572,738
797,738
1999
225,000
556,763
781,763
2000
240,000
540,255
780,255
2001
250,000
522,860
772,860
2002
260,000
504,755
764,755
2003
275,000
485,763
760,763
2004
300,000
468,125
768,125
2005
325,000
451,963
776,963
2006
325,000
435,306
760,306
2007
575,000
411,844
986,844
2008
1,125,000
366,938
1,491,938
2009
1,125,000
307,031
1,432,031
2010
1,150;000
246,750
1,396,750
2011
1,200,000
185,063
1,385,063
2012
1,225,000
121,406
1,346,406
2013
1,700,000
44,625
1,744,625
Totals $ 10,950,000 $ 7,414,698 $ . 18,364,698
46
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
CAPITAL PROJECT FUND
FUND DESCRIPTION:
The Capital Project Fund supports the purchase of
extremely expensive, highly specialized equipment,
the purchase of major vehicles that have an extended
life, the purchase of property, facility rehabilitation
and improvement. Capital projects are financed by
bond proceeds, reserve funds and interest earned.
FUND NARRATIVE:
r ,
With the exception of infrastructure replacement,
1
j
major purchases and facility improvements are sup-
1
\
ported by the Capital Project, Fund. The Capital
!a/
Project Fund supported 3 major purchases and 8 fa-
cility improvement projects at a cost of $2,093,916.00
in 1995. At least 1 of the major purchases and 4 of the
facility improvementproj ects were authorized or
started in 1994.
®
The 1996 Budget to be adopted November 27, 1995
transfers $1,710,000.00 to the Capital Project Fund for
Municipal Building/Fire Station rehabilitation
($750,000), Phase 2Public Works Center improvement
($619,000), Phase 3 Public Works Center improvement
($200,000), ground storage tank rehabilitation
($131,000) and Colonial Park improvement ($10,000).
The $1,710,000.00 represents transfers of
$1,113,000.00 from the General Fund reserve,
$181,000.00 from theUtility Enterprise Fund reserve
and $100,000.00 from the Recycling Fund.
2200
Capital Projects
Comparison of Expenditures
47
CAPITAL PROJECTS FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual
Budget
Estimated
Budget
1994
1995
1995
1996.
BEGINNING BALANCE $
1,312,185 $
821,215 $
821,215 $
315,304
REVENUES:
Interest on investments
49,681
45,000
53,005
696
Intergovernmental
122,245
Other
80,220
80,265
117,000
TOTAL REVENUES
252,146
125,265
170,005
696
OTHER SOURCES OF FUNDS:
Transfers in
638,005
1,418,000
1,418,000
1,394,000
TOTAL AVAILABLE RESOURCES
2,202,336
2,364,480
2,409,220
1,710,000
EXPENDITURES:
Capital Outlay:
Municipal Building rehabilitation
750,000
Public Works Center Improvement (Phase 2)
295,565
406,000
93,014
619,000
Public Works Center Improvement (Phase 3)
200,000
Ground storage tank rehabilitation
181,000
50,000
131,000
Colonial Park improvement
66,000
56,000
10,000
Fire engine
265,000
265,000
Colonial Park Swimming Pool (bubble)
114,459
Community Building rehabilitation
37,628
300,000
298,528
Wier Park improvement
178,630.
9,000
26,458.
Milton Street Park improvement
80,265
135,000
Surface water transmission line
503,033
85,000
155,401
West University Elementary School drainage
89,944
SCADA
147,277
71,890
18,939
Purchase of open space
200,000
200,000
Vehicle purchase
13,085
Transfers out
795,576
795,576
Debt Service:
TOTAL EXPENDITURES
1,381,121
2,459,731
2,093,916
1,710,000
ENDING BALANCE
$ 821,215 - $
(95 251) $
315,304 $
0
48
SPECIAL REVENUE FUNDS
PARKS FUND
STATEMENT OF REVENUES AND EXPENDITURES
Estimated Budget
1995 1996
J1 BEGINNING BALANCE $ 19,507 $ 24,007
REVENUES:
Contributions 6,000 6,000
Interest income 3,000. 3,000
~J TOTAL REVENUES - 9,000 9,000
TOTAL AVAILABLE RESOURCES 28,507 33,007
EXPENDITURES:
Park improvements 30,000
Transfer to Capital Projects 4,500
TOTAL EXPENDITURES 4,500 30,000
W ENDING BALANCE $ 24,007 $ 3,007
RECYCLING FUND
STATEMENT OF REVENUES AND EXPENDITURES
Estimated Budget
1995 .1996
W BEGINNING BALANCE $ 0 $ 76,000
REVENUES:
Sale of recyclable materials 86,000 86,000
Interest income 4,000
TOTAL REVENUES 86,000 90.000
TOTAL AVAILABLE RESOURCES 86,000 166,000
EXPENDITURES:
Transfer to Capital Projects 100,000
Recycling bins ` 10,000 20,000
Recycling truck - 45,000
TOTAL EXPENDITURES 10,000 165,000
u ENDING BALANCE $ 76,000 $ 1,000
r TQUO)
1A~
r'^w7
FUND DESCRIPTION:
The Parks Fund supports park and recreation facil-
ity improvements through private donations, specific
utility bill contributions and interest earned.
FUND NARRATIVE:
The 1996 Budget to be adopted November 27, 1995
includes $33,007.00 in Park Fond revenue. That is
$4,500.00 or 13.6% more than the Park Fund is ex-
pected to generate in 1995.
The 1996 Budget includes $30,000.00 in Park Fund
expenditures ($24,500.00 more than those expected
to be made in 1995). That figure will be transferred to
the Capital Project. Fund in support of Judson Park
` Improvements (Phase I).
FUND DESCRIPTION:
The Recycling Fund promotes recycling with revenue
generated by recyclable waste (Aluminum, Paper,
glass and cardboard) sales and interest earned.
FUND NARRATIVE:
The 1996 Budget includes $166,000.00 in Recycling
Fund revenue. That is ahnost twice the amount the
Recycling Fund is expected to generate in 1995. The
increase may be attributed to an incredible demand
for newsprint and a very high unit price.
The 1996 Budge includes $165,000.00 in Recycling
Fund expenditures. That is $155,000.00 more than
Recycling Fond expenditures expected to be made
during 1995 ($10,000.00 will be spent to purchase and
distribute residential compost bins). The 1996 Budget
will transfer $100,000.00 to the Capital Project Fund to
support the development of a recycling center, appro-
priate $45,000.00 for the purchase of a recycling
truck and $20,000.00 to expandthe residential compost
program.
49
UTILITY ENTERP
7
I
I
FUND DESCRIPTION:
The Utility Enterprise Fund is used to account for
revenue, expenditures and transfers` associated with
the operation of the water'and sanitary sewer system.
The system and service delivery are financed by user
fees. A policy change made during the 1995 bond
election process requires the water and sanitary sew-
er system to be directed as a business enterprise with
rates that promote conservation.
FUND NARRATIVE:
The Utility Enterprise Fund is far smaller than the
General Fund, supports 5 fewer department, 3 fewer
divisions and the delivery of only 2 services. Size,
however is not everything. The essential need for
water and sanitary sewer service is so great, one can
argue the Utility Enterprise Fund is more important
than the General Fund. Cities could.exist without the
overwhelming majority of General Fund supported ser-
ices but not water and sanitary sewer service. That
fact is only apparent when service is interrupted, some-
thing that rarely if ever happens in a city run as well as
West University Place. A low rate that promotes con-
sumption, underground construction and the location
of major facilities in Houston explain the indifference
most citizens feel about services supported by the
Utility Enterprise Fund.
The 1995 Budget adopted November 7, 1994 included
$2,335,720.00 in Utility Enterprise Fund revenue. Ad-
ditional revenue ($48,210.00 in water charges and
$16,070.00 in sanitary sewer charges) should be gen-
erated before the end of the year because of extreme-
ly dry weather and an increase in the demand for
water.
Utility Enterprise Fund expenditures should not ex-
ceed $2,089,480.00 in 1995. That is $79,860.00 less than
the 1995 budget but $406,088.00 or 19.4% more than
actual, 1994 expenditures. The increase may be attri-
buted to the purchase of treated surface water from
the City of Houston that began in March (An order
issued by the Harris-Galveston Coastal Subsidence
District requires 80% of the water consumed in West
University Place to be treated surface water).
A total of $1,045,000.00 will be transferred from the
Utility Enterprise Fund reserve to the Debt Service
Fund, Capital Project Fund and infrastructure replace-
ment during 1995. The Utility Enterprise Fund reserve
should be $4,310,438.00 at the end of the year. That
is a significant amount few cities ever generate.
The 1996 Budget to be adopted November 27, 1995
includes $2,335,720.00 in Utility Enterprise Fund rev-
enue, the same amount included in the 1995 Budget.
That is $64,280.00 or 2.7%0 less than the amount the
City expects to generate during 1995.
Utility Enterprise Fund expenditures should total
$2,225,040.00 in 1996. That is $135,560.00 or 6%more
than the amount the City expects to generate in 1995.
The increase may be attributed to a policy that re-
quires the Utility Enterprise Fund to pay the General
Fund the actual cost of administrative support (Direction
meter reading, billing, receiving, data processing and
insurance will cost $400,000.00 in 1996) it is provided
and a $15,000.00 rate study.
Atotal of $513,000.00 will be transferred from the Util-
ity Enterprise Fund reserve to the Debt Service Fund
($332,000.00) and infrastructure replacement
($200,000.00). The Utility Enterprise Fund reserve
should be $4,136,118.00 at the end of the year. Need-
less to say, the financial position ofthe City is outstand-
ing.
50
UTTLr Y FUND
Watercharges $
1,295,369 $
1,257,000 $
1,305,210 $
1,257;000
Sewer charges
955,490
1,006,210
1,022,290
',1,006,220
Penalties and interest
44,406
40,000
40,000
40,000
Meter installations
13,791
25,000
25,000
25,000
Miscellaneous
2,994
7,500
7,500 "
7,500
TOTAL OPERATING REVENUES
2,312,050
2,335,720
2,400,000
2,335,720
OPERATING EXPENSES:
Field services
799,533
557,960
493,880
516,200
Plant management
633,534
1,358,070
1,301,320
1,293,840
Depreciation
0
0
0
- 0
Administrative services
250,325
253,310
294,280
415,000
TOTAL OPERATING EXPENSES
1683 392.
2,169 340
2,089,480
2,225 040
NET OPERATING INCOME
628,658
166,380
310,520
110,680.
NON OPERATING REVENUES Mi PENSES):
Interest income and other
206,888
203,600
230,781
228,000
Transfer; out
(479 782)
(916 000)
(1,045,000)
(513,000)
TOTAL NON-OPERATING REVENUES (EXPENSES)
(272,894)
(712,400)
(814,219)
(285.000)
NET INCOME (LOSS)
.355764
(546020)
(503,699)
(174,320
BEG@ININGBALANCE
4,458,373
4,814,137
4,814,137
4,310,438
ENDINGBALANCE
S 4814137 $
4268117 $
4,310,438 $
4,136,118
51
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
PUBLIC WORKS DEPARTMENT
UTILITY DIVISION
FIELD SERVICES
Mission Statement: To ensure the uninterrupted flow of potable water
and sewage in regulatory agency compliance.
52
DEPARTMENT MISSION:
The Utilities Division ofthe Public Works Department
dedicates significant resources (11 full-time employees,
7 light trucks, 1 heavy truck and 3 pieces of moving
equipment) to specific water meter activities (Instal-
lation, repair, replacement and removal), water
hydrant activities (Maintenance, repair and
replacement), water line repair, water valve repair
and sanitary sewer line repair. The Utilities Supervisor
is responsible to the Public Works Director for the
supervision of field services.
PROGRAM NARRATIVE:
Accomplishments far FY 1995:
* Sliplined a major sanitary sewer line in the 2600
block of Wroxton.
* Developed and implemented special maintenance
program for fragile sanitary sewer lines to prevent
the interruption of service.
x Developed and implemented inventory management
program to secure assets.
* Improved field safety.
* Sealed and abandoned sanitary sewage lines re-
placed by Priority Area I Reconstruction to reduce
infiltration.
Objecttves for FY 1996--
• Reduce service call response time.
* Seal and abandon sanitary sewer lines replaced by
Priority Area 2 Reconstruction to reduce infiltration.
* Improve all aspects of training.
Major Budget Items:
* Backhoe($45,000)
(Allocation of Work Hours
Backfill
Mr. Install.
= Wtr. Leak Check
= Sewer Stop. Check
Leak Repair
= Stop. Repair
o Misc.
•
•
•
•
•
•
ACTUAL BUDGET
ESTIMATED
BUDGET
•
EXPENSES
1994 1995
1995
1996
.
Personnel Services
$ 338,107 $ 362,390
$ 322,960
$ 333,240
Materials and Supplies
38,874 40,650
41,100
36,720
•
Repairs and Maintenance
148,704 103,300
105,900
90,700
•
Other Charges
254,236 17,140
14,940
7,900
Capital Outlay
19,612 34,480
8,980
47,640
•
-
TOTAL Department Budget
$ 799,533 $ 557.960
$ 493.880
$ 516.200
•
•
BUDGET BUDGET
BUDGET
BUDGET
•
STAFFING
LEVEL 1993 1994
1995
1996
•
Deputy Director
44
1 0
0
0 "
•
Supervisor-Utilifies
41
1 1
1
1,
•
Sr. Water Plant Operator
38
1 0
0
0
Water Plant Operator
34
1 0
0
0
•
Meter Reader
32
1 1
1
0
•
Crew Chief
38
0 0
0
1
Crew Leader-Field Services
35
3 4
4
3
•
Maint. Worker Field Services
33
4 5
5
4
•
12 11
11
9
•
•
•
•
•
Department Expenditures
Comparison of Budget Years
•
•
400
300
200
•
10 a
•
P
eemssnel
Supplies Repair Other
Cap. Out.
•
•
•
•
•
54
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
H
z
w
w
z
H
z
a
a
DEPARTMENT MISSION:
The Utilities Division of the Public Works Department
dedicates significant resources (6 full-time employees,
2 light trucks and I heavy truck) to the operation,
maintenance and repair of 1 sewage treatment plant,
2 water plants, 3 water wells, 6 water storage tanks
(2 elevated and 4 ground) and 11 sewer lift stations.
The Plant Manager is responsible to the Public
Works Director for plant management.
PROGRAM NARRATIVE:
Accomplishments for FY 1995:
* Ensured regulatory agency (United States Environ-
mental Protection Agency, Texas Natural Resources
Conservation Commission and the Texas Depart-
ment of Health) compliance in operation and all as-
pects of training.
60
N
o y 60
m
40
c
X20
0
Surface Water Useage
Jan Mar May July Sep Nov
- Feb Apr June Aug Oct Dec
(Average X1995
*Averages are based on 'a 5 year avenge calculated
by Public Works Administration.
* Rehabilitated 2 lift stations and the beltpress atthe
sewage treatment plant.
Bid and begin rehabilitation of 1,500,000 gallon water
storage tank.
* Bid biosolid transfer.
Average Monthly Consumption
90
c w 6o
0
cc cc 70
cc 60
2~50
40
Jan Mar May July Sep Nov
Feb Apr June Aug Oct Dec
W Average * 1995
*Averages are based on a 5 year average calculated
by Public Works Administration.
Purchased 2 light trucks and 4 pumps.
Objectives for FY 1996:
* Ensure regulatory agency (United States Environ-
mental Protection Agency, Texas Natural Resources
Conservation Commission and the Texas Department
of Health) compliance in operation and all aspects of
training.
* Complete rehabilitation of 1,500,000 gallon ground
storage tank.
* Purchase and install new water treatment system.
* Secure the sewage treatment plant with a new fence.
* Bid chemicals.
Major Budget Items:
* Water treatment system ($12,000)
* Sewage treatment plant fence ($15,000)
56
•
•
•
•
•
•
- ".ACTUAL BUDGET
ESTUVIATED
BUDGET
•
EXPENSES
1994 1995
1995
1996
•
Personnel Services
$ 221,883 $ 224,120
$ 224,120
$ 212,740
Materials and Supplies
69,984 66,100
66,050
58,300.
•
Repays and Maintenance
133,859 156,300
156,300
106,800
Other Charges
195,802 891,050
834,350
901,000
Capital Outlay
12,006 20,500
20,500
15,000
•
TOTAL Department Budget ,
$ 633,534 $ 1,358,070
$ 1,301,320
$ 1293,840
•
BUDGET BUDGET
BUDGET
BUDGET
•
STAFFING
LEVEL 1993 1994
1995
1996
• -
Plant Supervisor
1 1 _
1
1
Treatment Plant Operator
3 0
0
0
Sr. Water Plant Operator
0 0
0
0
•
Water Plant Operator
0 0
0
0
•
Plant OperatorH
38 0 1
t
1
Plant OperatorI
34 0 4
4
4
•
4 6
6
6
•
•
•
Department Expenditures
Comparison of Budget Years
•
•
1
000
800
•
600
•
L
k
• "
,a
•
O
Perswrel Supplies Repair Mer
Cap. Out.
•
1995 -1-996
•
•
•
•
•
•
•
57
a
H
z
w
h
c4
aw
Q
z
0
z
ACTUAL
BUDGET
ESTIMATED
BUDGET
EXPENSES
1994
1995
1995
1996
Personnel Services
$ 0 $
9,000
S 0 $
0
Administrative Services
208,430
253,310
253,310
400,000
Other Charges
0
40,970
40,970
15,000
Depreciation
664,137
0
0
0
Transfers
0
916,000.
1,045,000
513,000
TOTAL Department Budget
$ 872,567 $
1,219,280
S 1,339 280 $
928,000
Expenditures and Transfers
Comparison of Budget Years
ACTIVITY SUMMARY:
This budget segment includes expenditures and transfers that affect every Utility Enterprise Fund activity that cannot be allocated in a sat.
isfactory way. It includes the payment of administrative servicecharges generated by the General Fund, a utility rate study and a major trans.
fer to the Capital Project Fund.
PROGRAM NARRATIVE: -
The Utility Enterprise Fund includes $400,000.00 for the payment of administrative service charges generated by the General Fund. That
figure represents the actual cost of administrative support (Direction, meter reading, billing, receiving, data processing and insurance) the
General Fund will provide the Utility ' Enterprise Fund during 1996. The Utility Enterprise Fund will be charged $105,720.00 less for admin-
istrative services provided during 1995.
The Utility Enterprise Fund also includes $15,000.00 for a utility rate study. The study will permit the establishment of rates that adequately
finance Utility Enterprise Fund activities, address the needs of the elderly and promote water conservation.
This budget segment includes transfers that total $51.3,000.00. A transfer of $332,000.00 will be made to the Debt Service Fund and a transfer
of $181,000.00 will be made to the. Capital Project Fund.
58
•
•
•
.
•
•
.
.
.
APPENDICES
Major Revenue Sources
The revenue sources described in this section account
for $8,803,000 or 79% of the City's total operating
revenues (excludes interfund transfers and charges).
This increase continues atrend of increasing values that
beganin 1987. While most communities would be proud
of a 2.7% growth in assessed value, this year represents
the first time since 1987 that the growth in val ue was be-
low 3%. This decline in the rate of growth probably
Comparison of Major Revenue Sources
12
Q
z
w
a
a
PROPERTY TAXES:
Property (ad valorem) taxes attach as an enforceable
lien on property as of each January 1 st for all real and
business personal property located in the City. Taxes
are levied when Council adopts a budget for the next
fiscal year, usually in early November of each year.
Assessed values are established by the Harris County
Appraisal District at 100%ofthe estimated marketvalue,
these values are then certified by the Appraisal Review
Board. The certified assessed taxable value for 1995 was
$1,413,133,030, an increase of 2.7% over the 1994
values.
stems from tighter lending practices by banks, a slow-
ing in the regional economy, and the recent increases
in mortgage interest rates.:.
Taxes are due January 31 and are considered delin-
quent on that date. Based onhistorical collection trends,
current tax collections for 1996 are estimated to be
98.5% of the levy and will generate $5,165,000 in rev-
enues.
The property tax rate for 1996 will be the same as
1995, $37 per $100 valuation. The portion of the rate
allocated to maintenance and operations will be de-
creased $.0114 cents to $.21 per $100 valuation, while
the debt service portion of the tax rate will be increased
by the same $.0114 to$.16 per $100 valuation.
UTILITY FEES:
The City of West University Place charges fees for
the provision of water and sewer services to residents
and businesses located within the City. For the 1996
budget year, the City's Utility Fund anticipates receiv-
ing $1,257,000 from sales ofwater and $1,006,220 from
the sale of wastewater. Since revenues are budgeted
at exactly the same level used in 1995, no increase in
utility rates for the 1996 budget year is anticipated.
59
SALES TAX:
The sales tax in the City of WestUniversity Place is 8.25%
of goods and services sold within the City's boundries.
The tax is collected by businesses making the sale and
remitted to the State's Comptroller of Public Accounts.
Of the 8.25%, the State retains 6.25% and distributes 1%
to the City and 1% to METRO.
For the year ended December 31, 1996, the City expects
to receive $400,000 in sales and use tax revenue. This
amount represents an almost 30% increase over the prior
years budget. This sharp increase is because of a review
conducted by the City's finance department that identi-
fied several business located within the City's jurisdiction
that had been assigned to the City of Houston by the
State Comptroller. The correction of this error should
increase the City's revenues from sales tax to the higher
level.
FRANCHISE FEES:
The City of West University Place maintains non-ex-
clusive franchise agreements utilities that use the City's
roadwayrights-of-wayto conduct theirbusiness. Besides
defining the responsibilities of the utilities in maintaining
their assets, the agreements contain a franchise fee clause
that require the utilities to compensate the City for the
use of the right-of-way. Generally these fees are based
on a percentage of a utility's gross receipts generated
by customers located within the City's corporate limits.
Franchise fees are expected to amount to $575,000, a
3.2% increase over the 1995 budgeted amount. This
increase is based on historical collections of these rev-
enues.
60
as
Q
z
w
a
a
RCVCIV ULS
Ad valorem taxes
3,220,591
2,855,477
3,040,000
2,938,000
2,985,500
Penalty and interest
- 46,869:
26,309.
25,000
26,000
26,000
City sales tax
370,065
364,206
740,000
404,500
412,500
Franchise tax
650,209
665,005
568,500
575,000
587,000
Licenses and permits
484,016
530,510
336,000
339,900
340,900
Fines and forfeitures
244,705
271,937
352,000
362,000
369,000
Sanitation services
666,219.
810,060
800,000
800,000
816,000
Recreation. programs
294,334
364,801
350,000
341,000
347,000
Administrative services
98,630
208,430
208,430
400,000
400,000
Interest on investments
230,172
292,616
350,000
350,000
325,000
Other revenues
213,278
264240
265,510
378,800
370,000
TOTAL REVENUES
6,519,088
6,653,591
7,035,440
6,915,200
6,978,900
TOTAL AVAILABLE RESOURCES
11,748,984
12,147,059
11,923,625
11141046
10,109,796
EXPENDITURES:
Administration
352,416
379,525
377,701
352,880
359,900
Finance
Finance and Personnel
489,390
499,343
583,270
611,090
- 623,300
Municipal Court
135,588
142,193
151,033
159,970
163,200
Police
1,449,655
1,464,770
1,559,260
1,617,300
1,649,600
Fire
1,087,487
1,067,232
1,067,130
1,167,550
1,190,900
Public Works
Administration
195,916
252,037.
222,625
254,470
259,600
Building
259,532
306,247
280,880
320,150
313,550
Streets and Drainage
501,959
527,951
491,360
495,840
469,000
Solid Waste Management
720,627
707,406
822,540
746,480
761,400
Fleet and Facility
392,295
340,988
163,060
156,230
159,400
Parks and Recreation
Parks and Recreation
557,578
974,073
526,340
570,380
566,500
Senior Services
113,073
106,886
127,500
118,260
120,600
Administrative and Non-Dept.
291,080
326,550
326,550
Transfers out
490,223
1,034,000
1,113,000
TOTAL EXPENDITURES
6,255,516
7,258,874
7,697J79
s,010,150 `
6,963,500
ENDING FUND BALANCE
$ 5 493 468
_ 4 888.185 $
4,225,946
$ 3,130-896
$ 3,146,296
CALCULATION OF AVAILABLE FUNDS
Ending fund balance $
5,493,468
$ 4,888,185
$ 4,225,846
$ °3,130,896 $
3,146,296
Less minimum fund requirements
1,630,000
1,663,000
1,759,000
1,756,000
1,826,000
Excess funds available
for capital projects
3,863,468
3,225,185
2,466,846
1,374,896
1,320,296
ASSESSED VALUE (thousands) $
1,261,298
$ 1,320,905
$ 1,375,451
$ 1,413,133 $
1,443,000
STAFFING
Administration
3
3
3
3
3
Finance and Municipal Court
11
11
13
11
11
Police
28
28
29
29
29
Fire
19
19
19
20
20
Public Works Administration
3
3
4
4
4
Building
7
T
7
- 7
6
Streets
11
1 I
l 1
10
10
Solid Waste -
9
9
9
9
9
Fleet and Facility
2
2
2
2
2
Parks and Recreation
6
6
6
6
6
Total
99 _
99
103
101
too
61
- 1998
1999
2000
2001
Estimate
Estimate
Estimate
Estimate
$ 3,146296
$ 3,145,396
$ 3,118,296
$ 3,049,696
3,046,500
3,108,500
3,171,000
3,233,000
26,000
26,000
26,000
26,000
420,000
428,000
436,000
445,000
599.000
611,000
623,000
635,000
340,900
340,900
340,900
340,900
369,000
377,000
377,000
385,000
816,000
832,000
832,000
849,000
352,000
352,000
358,000
358,000
400,000
408,000
416,000
425,000
310,000
310,000
310,000
310,000
377,000
378,000
384,000
389,000
7,056,400
7,171,400
7,273,900
7,395,900
10,202,696 10,316,796 10,392,196 10445,596
367,100
374,400
381,900
389,500
635,800
648,500
661,500.
674,700
166,500
169,800
173,200
176,700
1,682,600
1,716,300
1,750,600
1,785,600
1,214,700
1,239,000
1,263,800
1,289,100
264,800
270,100
275,500
281,000
319,800
326,200
332,700
339,400
439,000
447,800
456,800 '
465,900
776,600
792,100
807,900
824,100
" 162,600
165,900
169,200
172,600
577,800
589,400
601,200
613,200
123,000
125,500
128,000
130,600
327,000
333,500
340,200
347,000
7,057,300 7,198,500 7,342,500 7,489,400
$ 3145396 $ 3,118,296 $ 3.049,696 $ 2,956,196
$ 3,145,396 $ 3,118,296 $ 3,049,696 $ 2,956,196
1,845,000 1,875 000 1,902,000 1,934,000
1,300,396 1,243,296 1,147,696 1,022,196
$ 1,473,000 $ 1,503,000 $ 1,533,000 $ 1,563,000
3
3
3
3'.
11
11
11
11
" 29
29
29
`29
20
20
20
20
4
4
4
4
6
5
5
5
9
9
8
8!
9
9
9
9'
2
2
2
2j
6
6
6
6
99
98
97
97
LONG-TERM FINANCIAL PLAN
The 1996 Budget was developed together with a long-teen financial plan. The
old adage "if you aim at nothing, you will hit it every time" is especially true.
when it comes to municipal finance. Tax rates, service levels, and fee levels are
variables subject to the control of the City Council. These variables are the lev-
ers that control the speed and direction of the municipality.
The preparation of a long-term financial projection requires numerous assump-
tions aboutthe future. Ifany of these assumptions are incorrect, and some ofthem
=almost certain to be, the outcome of the financial plan will vary substantially
from the path shown on the schedules. The purpose of preparing a long-term
financial plan is not to chart the future financial activity of the City absolutely.
Instead, long-term financial plans are used to evaluate the impact of various fin-
ancial policies on the City's financial direction. ,
GENERAL FUND FINANCIAL PROJECTION
The plan presents the General Fund over nine fiscal years: three previous fiscal
years, the adopted "base" budget for FY 1996, and five projected years. The
principal assumptions used in preparing the General Fund's long-term financial
plan were:
* There will be no major economic calamity that would slow the current growth
of the Houston economy.
' The Water and Sewer Enterprise fond will reimburse the General Fund fully
for expenditures made on its behalf
Inflation and interest rates will remain under control. A 2% rate of inflation
was assumed. An interest rate of 5% for investments and 6% for debt was
assumed.
• The tax rate dedicated to maintenance and operations will decline to 21 cents
per $100 of valuation and will remain steady.
• The proposed bonds will be approved by the voters and be funded on the
schedule established by the City's consulting engineers.
' The General Fund balance or reserve would be established at 25% of oper-
ating revenues, any excess funds available would be transferred to a Capital
Fund to be used for infrastructure improvements or for major capital purchases.
• The increase in property values in the City would be a constant $30 million
during the projection period. The City has exceeded this amount of growth
every year since 1986.
" Wages and benefits will increase at the rate of inflation.
The parameters of the projections are set by these assumptions,
THEGENERALFUND
Revenues in the General Fund are projected to grow with inflation and increases
in assessed property tax values. Expenditures are expected to increase at the
rate of inflation, with some exceptions. A decline in expenditures and staffing
levels is expected in the Building Division and in the Streets Division of Public
Works. The Building Division's activity level iswell below prioryears. Reduced
construction activity is expected to continue for some years into the future which
will reduce the demand on staff in that division. The Street Division should be
able to reduce staffing w the infrastructure improvement program replaces wom
streets with concrete streets requiring low maintenance.
62
•
•
•
•
•
DEBT SERVICE FUND FINANCIAL PROJECTION
1993
1994
1995
1996
1997
Actual
Actual -
Estimate
Estimate
Estimate
BEGINNING BALANCE $ 638,567 $
695,656
$ 781,733 $
816,633
$ 834,933
•
REVENUES:
•
Ad valorem taxes 1,524,686
2,109,422
2,003,400
2,227,000
2,416,000
•
Interest income 48,371
42,848
64,000
41,000
150,000
Transfers from Utility Fund 332,000
332,000 '
332,000
332,000
•
TOTAL REVENUES 1,905,057
2,484,270
2,399,400
2,600,000
2,566,000
•
TOTAL AVAILABLE RESOURCES 2,543,624
3,179,926
3,181,133
3,416,633
3,400,933
•
EXPENDITURES:
•
Principal and interest 1,841,837
2,390,780
2,356,500
2,573,700
2,805,600
Fiscal agent fees 6,131
7,413
8,000
8,000
16,000
•
TOTAL EXPENDITURES 1,847,968
2,398,193
2,364,500
2,581,700.
2,821,600
•
ENDING FUND BALANCE $ 695,656 $
781,733
$ 816,633 $
834,933
$ 579,333
•
CALCULATION OF AVAILABLE FUNDS:
•
Ending fund balance $ 695,656 $
781,733
$ 816,633 $
834,933.
$ 579,333
•
Less minimum fund requirements 461,992
599,548
591,125
645,425
705,400
Funds in excess or under
•
minimum reserves $ 233,664 $
182,185
$ 225,508 $
189,508
$ (126,067)
•
Tax Rate Variable $ -0.1200 $
0.1590
$ 0.1486
0.1600
$ 0.1700
` •
•
(General Fund cont.)
•
The General Fund's reserves exceed requirements for adequate operating and contingency reserves.
Ibis projection considers some
use of the reserves to reduce tax rare increases brought on by
the proposed
new debt service. Even so, the reserve remains more than
adequate to meet the City's needs throughout the entire projection period.
•
DEBT SERVICE FUND
•
" Tax supported debt service will rise from $2.4 million in 1995 to
over $4 million in 2001. To fund this increase, the tax rate dedicated to debt
•
service is expected to rise 2 cents per $100 valuation each year after 1997. Total taxes will rise to wound 58 cents per $100 valuation over
the next 10 years if the proposed bonds are approved.
•
•
63
•
•
•
•
•
•
•
1998
1999
2000
2001
Estimate
Estimate
Estimate
Estimate
•
$
579,333
397,133
$
310,133
$
251,733
•
2,757,000
3,109,000
3,473,000
3,849,000
•
- 139,000
130,000
126,000
124,000
2,896,000
3,239,000
3,599,000
3,973,000
3,475,333
3,636,133
3,909,133
4,224,733
•
•
3,062,200
3,310,000
3,641,400
3,998,100
•
16,000
16,000
16,000
16,000
•
3,078,200
3,326,000
3,657,400
4,014,100
•
$
397,133
$
310.133
$
251,733
$
210.633
•
$
397,133
$
310,133
$
251,733
$
210,633
769,550
831,500
914,350
1,003,525
•
$
(372,417)
$
(521,367)
$
(662,617)
$
(792,892
•
•
$
0.1900
$
0.2100
$
0.2300
$
0.2500 -
•
•
•
•
•
•
•
•
•
64
•
•
UTILITY FUND FINANCIAL PROJECTION
1993
1994
1995
1996
1997
Actual
Actual
Estimate
Estimate
Estimate
BEGINNING BALANCE
$ 3,681,671
S 4,458,373
$ 4,856,032
$ 4,352,333
$ 4,178,013
REVENUES:
Service revenues
2,462,863
2,312,050
2,400,000
2,335,720
2,335,720
Interest on investments
134,143
196,587
225,000
225,000
200,000
Other revenues
58,984
10,301
5,781
3,000
3,000
TOTAL REVENUES
2,655,990
2,518,938
2,630,781`
2,563,720
2,538,720
TOTAL AVAILABLE RESOURCES 6,337,661 6,977,311 7,486,813 6,916,053 6,716,733
Field Services
796,627
799,533
493,880
516,200
527,000.
Plant Management
572,065
633,534
1,301,320
1,293,840
1,320,000
Administrative Services
98,630
208,430
294,280
415,000
400,000
Transfer to Capital Projects
79,966
147,782
713,000
181,000
Debt Service
332,000
332,000
332,000
332,000
203,540
TOTAL EXPENDITURES
1,879,288
.2,121,279:
3,134,480
2,738,040
2,450,540
ENDING FUND BALANCE $ 4,458,373 $ 4 856 032 $ 4.352 333 $ 4,178,013 $ 4266,193
,LCULATION OF AVAILABLE FUNDS:
Ending fund balance $ 4,458,373 $ 4,856,032 $ 4,352,333 $ 4,178,013 $ 4,266,193
Less minimum fund requirements 664,000 630,000 658,000 641,000 635,000
Excess funds available - '
for capital projects
3,794,373
4,226,032
3,694,333
3,537,013
3,631,193
STAFFING
Field Services
12
11
10
9
9
Plant Management
6
6
6
6
6
Total
18
17
16
15
15
UTILITY FUND
-
The 1996 Budget contains a major shift in the financial policies of the City. Previously, there was no focus of separating the cost on services
in the Utility Fund from the cost of services provided from tax supported revenues. These projections are based on an attempt to eliminate
cost shifting between the City's rate supported services and tax supported services.
Revenues in the Water and Sewer Fund are expected to remain at the current level for 1997 and 1998. This means that we do not expect to
raise utility rates during that period of time. Of course, revenues from the sale of water and wastewater service is notoriously difficult to
predict, so. fluctuations from these estimates are more probable than not. Climate, the economy, and customer preferences can all impact
revenues inmy given year. Expenditures are expected to rise steeply as the result of the debt service on the proposed new debt. The
current debt service contribution is $332 thousand or 13 percent of expected revenues in 1997. this will rise sharply to $1.7 million by 2006:
By that time, requirements for debt service will level out.
Staffing levels in the Water and Sewer utility are also expected to decline as the new infrastructure is completed and the number and sever-
ity of repairs to the system are reduced.
The Water and Sewer Fund's reserves are also well above 25% of estimated revenues. This excess reserve, amounting to more than
$3.7 million at the end of calendar year 1995, can be used to buy down the cost of the infrastructure improvement program.
65
1998
Estimate
1999
Estimate
2000
Estimate
2001
Estimate
$ 4,266,193
$ 4,521,303
$ 4,463,813
$ 4,178,163
2,802,000
200,000
3,000
2,802,000
200,000
3,000
2,802,000
200,000
3,000
3,362,000
200,000
3,000
3,005,000
7,271,193
3,005,000
7,526,303
3,005,000
7,468,813
3,565,000
7,743,163
538,000
1,346,000
400,000
465,890
549,000
1,373,000
408,000
732,490
560,000
1,400,000
416,000
914,650
571,000
1,428,000
425,000
1,103,640
2,749,890
3,062,490
3,290,650
3,527,640
$ 4,521,303
$ 4,463,813
$ 4,178,163
$ 4,215,523
$ 4,521,303
751,000
$ 4,463,813
751,000
$ 4,178,163
751,000
$ 4,215,523
891,000
3,770,303
3,712,813
3,427,163
3,324,523
9
6
8
6
8
6
8~
6
15
14
14
14
66
•
•
•
•
APPENDIX •
GLOSSARY OF TERMS
•
-A- ACCOUNT: A term used to identify, an individual asset, liability, expenditure control, revenue control, •
encumbrance, or fund balance. "
ACCOUNTS PAYABLE: A liability account reflecting amounts on open account owing to private persons or •
organizations for goods and services received by a government (but not including amounts due to other funds of
the same government or to other governments). •
ACCOUNTS RECEIVABLE: An asset account reflecting amounts owing to open accounts from private persons •
or organizations for goods and services 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
J incur obligations for designated purposes. •
ASSESSED VALUATION: A valuation set upon real estate or other property by a government as a basis for •
levying taxes- •
B-; BALANCE SHEET: The basic financial statement which discloses the assets, liabilities, and equities of an entity
at a specified date in conformity with GAAP. •
BASIS OF ACCOUNTING: The modified accrual basis of accounting is followed by Governmental funds,
Expendable Trust fiords, and Agency Rinds. 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 •
W period or soon enoughthereafter to be used to pay liabilities of the current period Expenditures are recorded when
the liability' is incurred, if measurable, except for principal and interest on general long-term debt, which are
•
recorded when due, and compensated absences, which are recorded when payable from currently available financial •
resources.
A Substantially all revenues are considered to be susceptible to accrual. In applying the susceptible to accrual concept •
1^i 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 find 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 a 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. •
-CCAPITAL OUTLAYS: Expenditures which result in the acquisition of or addition to fixed assets which are •
individually priced more than $1000. •
•
67 •
•
•
CAPITAL IMPROVEMENTS PROGRAM: A plan for capital expenditures to be incurred each year over a
fixed period of several years setting forth each capital project and the amount and method of financing.
CENTRAL APPRAISAL DISTRICT: A county-wide district formed by legislature to provide appraisals of
property located within the county. These county-wide appraisals are provided to the county, school districts, cities,
and municipal utility districts for basis of taxation.
CURRENT ASSETS: Those assets which are available or can be made readily available to finance current
opeations or to pay current liabilities. Those assets which will be used up or converted into cash within one year.
Some examples are cash, temporary investments, and taxes receivable which will be collected within one year.
CURRENT LIABILITIES: Debt or other legal obligation arising out of transactions in the past which must be
liquidated, renewed, or refunded within one year.
-D- DEBT SERVICE: A cost category which typically reflects the repayment of general long-term debt principle and
interest.
DELINQUENT TAXES: Property taxes remaining unpaid at the end of the current fiscal year. Although taxes
become delinquent and accrue penalties and interest on February 1 of each year, they are carved as current taxes
receivable during the current fiscal year.
-E- EFFECTIVE INTEREST RATE: The property tax rate set necessary to generate the same tax dollars as the
previous tax year.
ENCUMBRANCES: Obligations in the form of purchase orders or contracts charged to an appropriation which'
reserves the funds until it is necessary to pay the bill.
-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 its books.
FIXED ASSETS: Assets of a long-tenn character which are intended to continue to be held or used, such as land,
buildings, machinery and equipment
FRANCHISE: A special privilege granted by a government permitting the continuing use of public property, such
as city streets, and usually involving the elements of monopoly and regulation.
FUND: A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial
resources, together with all related liabilities and residual equities or balances, and changes therein, which are
segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with
special regulations, restrictions, or limitations.
FUND BALANCE: The difference between governmental fund assets and liabilities, also referred to as fund
equity.
-G- GENERAL LEDGER: A book, file, or other device which contains the accounts needed to reflect the financial
position and the insults 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.
GENERAL OBLIGATION BONDS: Bonds for the payment of which the full faith and credit of the issuing
government are pledged In issuing its general obligation bonds, the City of West University Place pledges to levy
whatever property tax is needed to repay the bonds for any particular year. Bonds cannot be issued without voter
approval and are usually issued with maturities of between 15 and 30 years.
GOVERNMENTAL FUNDS: Those funds through which most governmental functions typically are financed. ,
68
The acquisition, use, and financial resources and the related current liabilities are accounted for through
governmental funds (General, Special Revenue, Capital Projects, and Debt Service Funds).
-M- MODIFIED ACCRUAL BASIS: This accounting technique is a combination of cash and accrual accounting
since expenditures are immediately incurred as a liability while revenues are not recorded until they are both
measurable and available.
-O- ORDINANCE: A formal legislative enactment by the governing board of a municipality. If it is not in conflict
with any higher form of law, such as a state statute or constitutional provision, it has the full force and effect of law
within the boundaries of the municipality to which it applies. The difference between an ordinance and a resolution
is that the latter requires less legal formality and has a lower legal status. Revenue raising measures, such as the
imposition of taxes, special assessments and service charges, universally require ordinances.
-P- PERSONAL SERVICES: The costs associated with compensating employees for their labor
PURCHASE ORDER: A document which authorizes the delivery of specified merchandise or the rendering of
certain services and the making of a charge for them.
-R- REVENUES: Increases in governmental fund type net current assets from other than expenditure refunds and
residual equity transfers.
-S- SPECIAL REVENUE FUND: A fiord used to account for the proceeds of specific revenue sources that are legally
restricted to expenditures for specified purposes.
-T- TAXES: Compulsory charges levied by a government for the purpose of financing services performed for the
common benefit. This term does not include specific charges make against particular persons or property for
current or permanent benefits such as special assessments. Neither does the term include charges for services
rendered only to those paying such charges as, for example, sewer service charges.
TAX RATE: The amount of tax levied for each $100 of assessed valuation.
-U- USER FEES: The paymnent of a fee for a direct receipt of a public service by the party benefiting from the
service.
69
I~
L:9
CITY OF WEST UNIVERSITY PLACE
3800 UNIVERSITY BOULEVARD
HOUSTON, TX 77005
CITY STAFF
CITY MANAGER
CITY SECRETARY
FINANCE
PERSONNEL
COURT
POLICE
FIRE
PUBLIC WORKS
BUILDING INSPECTION
PARKS AND RECREATION
SENIOR SERVICES
COLONIAL PARK
MIKE TANNER, CITY MANAGER
KAYLYNN HOLLOWAY, CITY SECRETARY
WALTER THOMAS, DIRECTOR
LINDA MOORE, SPECIALIST
IOLA PICKUL, COURT CLERK
STEVE GRIFFITH, CHIEF
TERRY STEVENSON, CHIEF
'EDWARD MENVILLE, DIRECTOR
DENNIS HOLM, BUILDING OFFICIAL
MARK MAILES, DIRECTOR
SHARON REUSSER, MANAGER
662-5810
662-5813
662-5816
662-5827
662-5825
662-5861
662-5836
662-5840
662-5830
662-5892
668-8478
668-7642
CONSULTANTS
AUDITORS
CITY ATTORNEY
FINANCIAL ADVISORS
LARISON, STEPHENS, & REIMER - RANDY REIMER 629-6000
COLE & DOUGHERTY - JIM DOUGHERTY 880-8808
RAUSCHER PIERCE REFSNES - JIM SHAW 651-3389
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