HomeMy WebLinkAbout2001 Operating BudgetCity of West University Place, Texas
2001 Operating Budget
City Officials
Linda Lewis
Mayor
Members of the City Council
Burt Ballanfant
Dr. John Bertini
John K. Grubb
Bill May
Adopted October 30, 2000
Ordinance #1657
Robert (Sherman) Yehl
City Manager
Walter Thomas
Finance Director
City of West University Place, Texas
2001 Operating Budget
Table of Contents
City Manager's Budget Message i
Combined summary of revenues and changes iv
General Fund
Summary
1
Administration
5
Finance
8
Fire
13
Parks & Recreation
16
Police
20
Public Works
24
Debt Service Fund
Summary
31
Water and Sewer Fund
Summary
33
Operations
35
Capital Reserve
38
Solid Waste Fund
Summary
41
Operations
42
Capital Project Fund
Summary
45
Infrastructure Replacement Fund
Summary
47
Equipment Replacement Fund
Summary
49
Special Revenue Funds
Summary 51
Parks Fund 52
Recycling Fund 53
Senior Citizens Activity Fund 54
Home Rehabilitation Fund 55
Appendices
Personnel Summary ..................................................................57
Glossary ....................................................................................59
0 City of West University Place
A Neighborhood City
® Recycled Paper
r1*0
June 29, 2001
Mayor Linda Lewis
City Council Members
City of West University Place
3800 University Boulevard
West University Place, Texas 77005
Dear Mayor Lewis and City Council Members:
In compliance with State law and the City Charter, I am pleased to submit the Adopted 2001 Budget.
This Budget finances significant increases in the level of city services and includes increased debt
service for the 2000 bonds that will be issued to finance infrastructure replacement. A substantial
increase in assessed value and tax rates increases provides funding for this growth in expenditures.
The Budget includes a 15% increase in water and sewer rates, to fund increased debt service. A rate
increase was included in the 2000 budget, but was deferred until the bonds were sold. This increase
is within the projection supplied to citizens when the City's Infrastructure Replacement Program was
initiated.
Other fees and services remain consistent with 2000.
The City's tax rate is divided into two components, the maintenance/operations rate and the debt
service rate. The 2001 Budget recommends an increase of the maintenance/operations tax rate from
19 cents per $100 valuation to 20.5 cents per $100. This increase is needed to fund the 10 positions
added to the General Fund budget and to finance the significant increase in police and fire officers
compensation that went into effect on September 3, 2000. This plan increased officers salaries more
than 25%. This pay increase taken together with staffing increases authorized in last year's budget
and fully implemented in this year's budget increases personnel costs in the Police Department by
38%. The increase in the Fire Department's personnel costs amounts to 19%.
An annual budget cannot be assessed without first determining where the organization intends to go
and how it intends to get there. The budget is the City's policy statement in that it represents priori ties
for the expenditure of public funds. This Budget has been created with these perspectives:
The City is a service organization. The most important asset of a service organization is trained,
motivated, andproperly led employees. The Budget recognizes the need to recruit, train and keep a
workforce that is capable of delivering services at the level the citizens expect. To insure that the
City's compensation stays competitive, a 3.5% increase in non-public safety compensation has been
anticipated. The recently implemented compensation plan for public safety employees includes in-
creases based on seniority; these increases have also been anticipated.
The 2001 Operating Budget called for 99 employees to be funded by the City's General Fund, 14 to
3800 University Boulevard • West University Place, Texas 77005-2899 e 713.668.4441 • www.westu.org
be funded in the City's Water and Sewer Utility, and ten to be funded by the new Solid Waste Fund
for a total of 123.
The City's current services to citizens are to be given priority. Increases or decreases in service
levels should be prominently and separately displayed. The Budget used baseline funding for all
departments. Each department used last year's budget as a starting point for preparing this year's
budget. There are no major changes to the baseline budget in 2001. A major enhancement to service
levels was adopted in 2000. Funding for this enhancement and an increase in police and fire compen-
sation, is included in the 2001 Budget.
All fee schedules, user changes and charges for utility services should be reviewed and adjusted to
ensure that rates are equitable and cover the cost of the service deemed appropriate by the City
Council. As mentioned above, the 2001 Budget proposes a 15% increase in water and sewer rev-
enues. Increased debt service in the Water and Sewer Fund and the need to position the fund finan-
cially for the next bond sale are the reasons for this proposed rate increase.
The City will avoid budget and accounting procedures that balance the current budget at the
expense of future budgets. This means that postponing necessary operating expenditures, using
short-term debt to finance operating expenditures (personnel, supplies, operating charges) or accru-
ing future years revenues will be avoided. The 2001 Budget meets this standard.
The City will follow long-range plans for capital improvements. A long-range plan for capital
improvement should be prepared and updated each year. This plan may include (in years other
than the first year of the plan) "un-funded"projects that carry out the City's long-term goals, but
it should identify projects that can be completed with known funding sources. The following long-
term capital improvements are moved from planning to implementation in the 2001 Budget:
Streetlights $100,000
Feasibility Studies 33,000
The infrastructure replacement program will complete priority areas 5B/6A. Work will continue in
6B, 7A, 7B, 8 and 12 during 2001. Engineering and planning for areas 9, 11A, 10 and 11B are
included in the 2001 Budget. Future projects not yet funded, include acquiring and renovating the
YMCA, Colonial Park, sidewalks and streetlights.
Funding for the remaining capital projects will become increasingly difficult since the General Fund
balance is approaching a reasonable operating reserve. In the past excess fund balance in the General
Fund was the primary funding source for Capital Projects. This source is almost exhausted. In the
future, major capital projects will have to be financed by debt, or increased revenues.
The City will maintain reserves adequate to ensure that resources are available annually for the
replacement of vehicles and equipment. The Equipment Replacement Fund was created to comply
with this policy. Funds will be transferred to the Equipment Replacement over the estimated service
life of an asset so that funds will be available to replace the asset when it is fully depreciated.
The City will maintain reserves that are adequate to protect against unforeseen events. The City's
total reserves are very comfortable for a city our size, but they are not inexhaustible. The City has
made considerable investment in infrastructure over the past several years. As pointed out above,
since there is no funding available for major capital, other than fund balance and debt, the available
balances have declined steadily since 1994. Also, the City has made a major commitment of fund
balances to the infrastructure replacement program. The Fund Balance of all funds will be at 37% of
revenues at the end of 2001.
ii
General Fund $ 3,748,171 $ 8,221,180 $ 8,221,680 $ (800,000) $ 2,947,671
Debt Service Fund 949,832 4,577,000 4,493,610 1,033,222
Water and Sewer Fund 2,385,620 3,996,000 3,702,590 (550,000) 2,129,030
Water and Sewer Fund
Capital Reserve
50,931
-
645,000
550,000 (44,069
Solid Waste Fund
112,203
857,000
954,340
- 14,863
Capital Projects Fund
(364,154)
1,107,000
1,559,390
825,000 8,456
Infrastructure Replacement Fund
23,234,381
5,585,000
18,946,786
- 9,872,595
Equipment Replacement Fund
108,154
376,640
324,000
160,794
Parke Fund
7,661
2,200
-
9,861
Recycling Fund
59,542
91,500
44,000
(25,000) 82,042
Senior Servlces Activity Fund
-
15,100
15,000
100
Home Rehabllitation Fund
-
105,000
100,000
5,000
$ 30,292,341
$ 24,933,620
$ 39,006,396
$ - $ 16,214,465
I am looking forward to working with you in further developing and expanding the City's financial
plan and strategy for the future. The next year promises to be an exciting year for the City.
Sincerely
Robert P. Yehl
City Manager
iii
Fund Balance 2001 Budget
Combined Summary of Revenues and Changes
Beginning Balance $ 3,748,171 $ 2,385,620 $ 50,931 $112,203 $
Revenues
Property Taxes
4,153,000
Franchise Taxes
835,000
Sales Taxes
608,000
Licenses and Permits'
413,170
Fees for Service
352,100
3,711,000
852,000
Other charges and fees
113,310
Recreation fees
355,000
Fines and Court Costs
326,000
Interest on Investments
280,000
275,000
5,000
Other Revenues
154,600
Interfund Transactions
631,000
10,000
550,000
Total Revenues
8,221,180
3,996,000
_
550,000 857,000
Total Available Resources
11,969,351
6,381,620
600,931 969,203 !
Expenditures
General Government
2,648,050
Public Safety,
4,092,860
Public Works
1,496,570
Public Services
784,200
948,940
4,327,000
250,000
4,493,610
645,000
3,303,650 954,340
9,021,680 4,252,590 645,000 954,340 4,493,610
$ 2,129,030 $ (44,069) $ 14,863 $
iv
Fund Balance 2001 Budget
Combined Summary of Revenues and Changes
Beginning Balance
Revenues
Property, Taxes
Franchise Taxes
Sales Taxes
Licenses and Permits
Fees for Service
Other charges and fees
Recreation fees
Fines and Court Costs
Interest on Investments
Other Revenues
total Revenuer,
Total Available Resources
Expenditures
General Government
Public Safety
Public Works
Public Services
Debt Service
Capital Projects
Utilities '
Total Expenditures
QnAinn Ralanrn.
$ (364,154) $23,234,381 $ 108,154 $ 59,542 $ 7,661
90,000
15,000
100,000
325,000
7,250
1,500 5,300
1,007,000
5,260,000
102,000
825,000
369,390
1,932,000
5,585,000
376,640
91,500 122,300
1,567,846
28,819,381
484,794
151,042 129,961
69,000 100,000
15,000
1,559,390 18,946,786 324,000
786 324,000 69,000 1
$
$ 82,042 $ 14,961
v
Fund Balance 2001 Budget
Combined Summary of Revenues and Changes
vi
The General Fund
•
•
Summary
Fund Description -
The General Fund accounts for revenue, expen-
ditures, and transfers associated with municipal
services not directly supported or accounted for
in other funds.
The City's General Fund Balance has declined $1.8
million from the $5.5 million available January 1,
1994. This decline was planned. The City used
its reserves to update municipal facilities and to
finance infrastructure. Further use of the Fund
Balance to finance capital assets is planned but
targeted fund balances will be reached in 2001.
Fund Financial Activity -
The General Fund finances nearly all of the City's
services. Issues such as the ad valorem tax rate,
fees, objectives, levels of service, the number of
employees, salaries and benefits are all determined
during the preparation of the General Fund's bud-
get. The General Fund is the source of funds for
all six of the City's departments: Police, Fire, Public
Works, Parks and Recreation, Finance, and Ad-
ministration.
Revenue Projections for 2000. The 2000 Budget
forecasted revenues to finance the General Fund's
services at $7,492,450. Based on collections and
data available on August 31, 2000, this original
estimate has been revised to $7,674,380. Sales
taxes generated from an audit of business loca-
tions and revenues generated from building ac-
tivity both contributed to higher than expected rev-
enues.
Expenditure Estimated for 2000. The 2000 Bud-
get appropriated $7,960,580. Of this amount,
$7,410,580 was to provide the General Fund's tra-
ditional services and $550,000 to be transferred
to other funds. Through August 31, 2000, it ap-
pears that actual expenditures will be above the
appropriated amount by less than 1%, but the pur-
chase of additional Park Property required a trans-
fer to Capital Projects of an additional $100,000.
Financial Position in 2000. By any standard of
measure, the City of West University Place's Gen-
eral Fund will close 2000 in sound fiscal condi-
tion. The estimated balance available for appro-
priation will be approximately $3.7 million. This
amount represents 48.87% of estimated 2000 rev-
enues. Put another way, the General Fund's Op-
erations could be sustained for almost six months
with no additional revenues.
While there is no formal standard of measure es-
tablished to determine the amount of funds a City
should retain in reserve, most analysts agree that
it be no less than 25% of a fund's annual revenues.
In view of the City's current debt position and the
plan to issue still more debt, a higher fund bal-
ance seems prudent.
2001 Budget -
Projected Revenues. The City's General Fund Rev-
enues for fiscal 2001 are forecasted to increase
7.1% over 2000 estimated revenues. Total rev-
enues are expected to be $8,221,180.
Revenues from property taxes will grow by
$575,300, a 1.6% increase. The ad valorem tax
rate dedicated to operations will be $0.205, $0.015
more than the rate levied last year. Assessed val-
ues grew from $1.73 billion to $2.0 billion (15.6%)
due to a strong real estate market in the Houston
area, and new construction.
Revenues generated by the City's one-cent sales
tax are budgeted at $600,000, 10% higher, based
on a rebuilt shopping center coming into service
in 2001.
Franchise taxes provide $835,000, or 10.1% of
the City's General Fund revenues. Reliant En-
ergy announced a 17% utility rate hike, so rev-
enues from this source are expected to increase
by $20,000.
As in previous years, the 2001 Budget anticipates
a payment from the Water and Sewer Utility En-
terprise Fund. This $441,000 payment is a reim-
bursement for the Utility Fund's share of adminis-
trative costs. Meter reading, billing, accounting,
legal, data processing and insurance are all bud-
geted in the General Fund in order to centralize
these costs. Also, a transfer of $190,000 from the
Solid Waste Fund has been budgeted for similar
services.
Expenditures. The 2001 Budget adopts an ap-
propriation in the amount of $9,021,680 in the
General Fund. The General Fund's 2000 Budget
was $7,960,580, so this Budget represents a 15.8%
increase. Personnel costs are expected to amount
to $6.0 million, up 14.5% over last year. The 2001
Budget includes performance and cost-of-living
adjustments of 3.5% to increase compensation to
non-police and fire personnel.
General Fund 2001 Budget
Statement of Revenues and Expenditures
Property taxes
$ 3,309,186
$ 3,577,700
$ 3,602,000
$ 4
153
000
Franchise taxes
818,327
739,000
805,000
,
,
835
000
Sales taxes
543,556
556,000
746,000
,
608
000
Licenses and Permits
396,486
378,450
420,170
,
413
170
Fees for service
286,819
339,000
260,600
,
352
100
Other charges and fees
131,480
126,300
123,010
,
113
310
Recreation fees
378,465
407,500
352,000
,
355
000
Fines and court costs r
307,058
320,000
320,000
,
326
000
Investment earnings
306,790
325,000
310,000
,
280
000
Other revenues '
151,515
92,500
104,600
,
154
600
Interfundtransactions.
D
630,558
631,000
631,000
,
631
000
otal Revenues
7,260,240
7,492,450
7,674,380
,
8,221,180
Administration
496,961
495,300
566,531
543
680
Finance'
Police
1,606,058
1,879,460
1,962,490
,
2,104,370
Fire
'
11707,395
2,028,230
1,969,800
2,552,480
.
Public Wo
ks
1,338,593
1,403,410
1,448,225
1,540,380
r
Parks and Recreation
1,478,316
806
537
1,384,500
76
1,436,875
1,496,570
rota) Expenditures
,
7,433,860
9,680
7,960,580
763,488
8,147,409
784,200
9,021,680
Vet revenues (expenditure);
(173,620)
(468,130)
(473,029)
(800,500)
3eginning Balance
4,394,820
4,221,200
4,221,200
3,748,171
ending Balance. r.
$ 4,221,200
$ 3,753,070
$ 3,748,171
$ 2,947,671
2
Summary
Fund Description -
The General Fund accounts for revenue, expen-
ditures, and transfers associated with municipal
services not directly supported or accounted for
in other funds.
The City's General Fund Balance has declined $1.8
million from the $5.5 million available January 1,
1994. This decline was planned. The City used
its reserves to update municipal facilities and to
finance infrastructure. Further use of the Fund
Balance to finance capital assets is planned but
targeted fund balances will be reached in 2001.
Fund Financial Activity -
The General Fund finances nearly all of the City's
services. Issues such as the ad valorem tax rate,
fees, objectives, levels of service, the number of
employees, salaries and benefits are all determined
during the preparation of the General Fund's bud-
get. The General Fund is the source of funds for
all six of the City's departments: Police, Fire, Public
Works, Parks and Recreation, Finance, and Ad-
ministration.
Revenue Projections for 2000. The 2000 Budget
forecasted revenues to finance the General Fund's
services at $7,492,450. Based on collections and
data available on August 31, 2000, this original
estimate has been revised to $7,674,380. Sales
taxes generated from an audit of business loca-
tions and revenues generated from building ac-
tivity both contributed to higher than expected rev-
enues.
Expenditure Estimated for 2000. The 2000 Bud-
get appropriated $7,960,580. Of this amount,
$7,410,580 was to provide the General Fund's tra-
ditional services and $550,000 to be transferred
to other funds. Through August 31, 2000, it ap-
pears that actual expenditures will be above the
appropriated amount by less than 1%, but the pur-
chase of additional Park Property required a trans-
fer to Capital Projects of an additional $100,000.
Financial Position in 2000. By any standard of
measure, the City of West University Place's Gen-
eral Fund will close 2000 in sound fiscal condi-
tion. The estimated balance available for appro-
priation will be approximately $3.7 million. This
amount represents 48.87% of estimated 2000 rev-
enues. Put another way, the General Fund's Op-
erations could be sustained for almost six months
with no additional revenues.
While there is no formal standard of measure es-
tablished to determine the amount of funds a City
should retain in reserve, most analysts agree that
it be no less than 25% of a fund's annual revenues.
In view of the City's current debt position and the
plan to issue still more debt, a higher fund bal-
ance seems prudent.
2001 Budget -
Projected Revenues. The City's General Fund Rev-
enues for fiscal 2001 are forecasted to increase
7.1% over 2000 estimated revenues. Total rev-
enues are expected to be $8,221,180.
Revenues from property taxes will grow by
$575,300, a 1.6% increase. The ad valorem tax
rate dedicated to operations will he $0.205, $0.015
more than the rate levied last year. Assessed val-
ues grew from $1.73 billion to $2.0 billion (15.6%)
due to a strong real estate market in the Houston
area, and new construction.
Revenues generated by the City's one-cent sales
tax are budgeted at $600,000, 10% higher, based
on a rebuilt shopping center coming into service
in 2001.
Franchise taxes provide $835,000, or 10.1% of
the City's General Fund revenues. Reliant En-
ergy announced a 17% utility rate hike, so rev-
enues from this source are expected to increase
by $20,000.
As in previous years, the 2001 Budget anticipates
a payment from the Water and Sewer Utility En-
terprise Fund. This $441,000 payment is a reim-
bursement for the Utility Fund's share of adminis-
trative costs. Meter reading, billing, accounting,
legal, data processing and insurance are all bud-
geted in the General Fund in order to centralize
these costs. Also, a transfer of $190,000 from the
Solid Waste Fund has been budgeted for similar
services.
Expenditures. The 2001 Budget adopts an ap-
propriation in the amount of $9,021,680 in the
General Fund. The General Fund's 2000 Budget
was $7,960,580, so this Budget represents a 15.8%
increase. Personnel costs are expected to amount
to $6.0 million, up 14.5% over last year. The 2001
Budget includes performance and cost-of-living
adjustments of 3.5% to increase compensation to
non-police and fire personnel.
General Fund 2001 Budget
Statement of Revenues and Expenditures
Property taxes
$ 3,309,186
$ 3,577,700
$ 3,602,000
Franchise taxes -
818,327
739,000
805,000
Sales taxes
543,556
556,000
746,000
Licenses and Permits
396,486
378,450
420,170
Fees for service
286,819
339,000
260,600
Other charges and fees
131,480
126,300
123,010
Recreation fees
378,465
407,500
352,000
Fines and court costs'
307,058
320,000
320,000
Investment earnings _
306,790
325,000
310,000
Other revenues
151,515
92,500
104,600
Interfundtransactions
i
630,558
631,000
631,000
Total Revenues
7,260,240
7,492,450
7,674,380
Adtninistration
496,961
495,300
566,531
Finance-
1,606,058
1,879,460
1,962,490
Police
'
1,707,395
2,028,230
1,969,800
Fire
1,338,593
1,403,410
1,448,225
Public Works
1,478,316
1,384,500
1,436,875
Parks and Recreation
806,537
769,680
763,488
Total Expenditures
7,433,860
7,960,580
8,147,409
Net. Revenues (FxpeHditure)
(173,620)
(468,130)
(473,029)
4,221,200 4,221,200
4,153,000
835,000
608,000
413,170
352,100
113,310
355,000
326,000
280,000
154,600
8,221,180
543,680
2,104,370
2,552,480
1,540,380
1,496,570
3,
$ 3,753,070 $ 3,748,171 $ 2,947,671
2
Distribution of Revenue by Source
10%
53%
■ Fropertytaxes
i■
Franchlsetaxes
❑
Salestaxes
❑
Llcmees and pemite
■
Fceeforeendce ~ ,
®
Other charges and fees
■
FeavaWom fees
❑
Fines and court coats,.
■
Irnesuroteaminge
■
:
Otherrevenues
❑
Interfund traneactlone
3
2001 Budget General Fund Expenditures
by Major Cost Category
Personal Services $ 5,957,450
Operating Charges $ 2,095,350
Capital $ 968,880
Total $ 9,021,680
4
Administration
City Secretary
Finance
Fire
City Council
F---7 y Manager
I Parks & Rec
I City Attorney
Police I ( Public Works
Department Mission -
To effectively and efficiently implement and administer the policies
established by the City Council.
5
Activity Summary
The Department of Administration is responsible
to the City Council for the efficient delivery of
City services. The City Manager serves as chief
administrative officer and has day to day respon-
sibility for the operation of all City activities. The
City Secretary is responsible to the City Council
for maintaining ordinances, resolutions, meeting
minutes and le 11
Instituted a new Police and Fire salary system.
Conducted customer training for 60 staff.
Conducted sexual harassment training for su-
pervisors/management staff.
ga y required publications. The Objectives for 2001:
City Attorney provides City Council with general
counsel, litigation, contract review, and ordinance
review.
Accomplishments in 2000:
• Received grants for Town Center and Home
Repair.
Developed a local government agreement with
Southside Place for inspection services.
Conduct a municipal election.
Begin pedestrian improvements in Town Cen-
ter and Edloe Linear Greenway.
Continue accelerated infrastructure program.
• Begin sidewalk replacement program.
• Continue to enhance website.
• Implemented recommendations of Traffic Task Major Budget Items:
Force. • Legal fees and Consultants - $82,000.
Concluded a review of the City Charter. City Currents publication and mailing costs -
$25,000.
Brsonnel
$ 235,398
$ 251,267
$ 300,400
$ 351,000
$ 332
680
)perating charges
190,887
237,140
189,900
211,100
,
206
000
:apltal
3,826
8,550
5,000
4,431
,
5
000
TOI
$ 430,111
$ 496,957
$ 495,300
$ 566,531
,
$ 543,fiS0
6
Expenditure Detail
Salaries and wages $
169,653
$ 182,382
$ 216.500
$ 239,100
$ 241,630
Dvertime
538
965
3,690
3,500
3,870
Longevity
581
687
1,810
2,100
2,050
Auto allowance
7,155
7,224
7,200
7,200
7,220
Part-time/temporary
6,355
-
-
-
-
Retirementcontribution
19,756
23,954
29,120
32,000
32,660
Social security cont.
11,949
13,060
16,020
19,000
17,250
Health care benefits
10,240
13,993
12,390
13,700
13,270
Norkers' compensation
288
541
670
900
730
Employee relations '
8,883
8,461
7,500
30,000
11,000
Employee tuition
5,500
3,500
3,000
Total - Personnel
235,398
251,267
300,400
351,000
332,680
Communications costs
50,126
48,483
50,000
60,000
48,000
Printing and binding
2,362
1,930
-
-
-
Community relations
24,057
9,923
10,000
5,000
10,000
Legal
62,040
98,745
60,000
75,000
60,000
Consultants
23,011
9,452
22,000
22,000
22,000
Professional dues
2,428
5,820
4,100
4,100
4,450
Publications
5,361
2,334
6,400
4,500
7,700
Equipment maintenance
3,705
5,417
2,500
7,000
2,500
Election expense
-
5,549
-
1,500
7,000
Recruiting and hiring
-
29,009
16,500
16,100
20,000
Equipment lease/rental
1,121
560
3,000
4,500
4,500
Office supplies -
4,860
11,755
7,500
3,500
8,200
Travel and training
11,816
8,163
7,900
7,900
11,650
Total - Operating charges
190,887
237,140
189,900
211,100
206,000
Data processing equipment
3,826
8,550
5,000
4,431
5,000
Total`-Capital
3,826
8,550
5,000
4,431
5,000
Total-Administration $
430,111
$ 496,957
$ 495,300
$ 566,531
$ 543,680
7
Finance
Finance
Director
Finance Municipal
Department Court
Department Mission -
To provide useful financial management services to other City
Departments, timely and accurate billing to citizens, fair and efficient
administration of the municipal court, and useful financial reporting to
the City's financial stakeholders.
8
•
•
•
Activity Summary
•
•
•
•
The City's Finance Department is charged with
the responsibility to provide the general supervi-
.
Implement ACH payment program for Direct
Sion to this Department's two divisions. The Fi-
•
nance Department provides a wide range of fi-
nancial and administrative services to citizens and
,
Issue the Comprehensive Annual Financial Re-
other City Departments including: utility and tax
port by April 30, 2001.
•
billing, purchasing, budgeting, risk management,
cash management, personnel
payroll
accounts
Major budget expenditures:
•
,
,
payable, and financial reporting. The Finance
Department directs the administration of the City's
,
Harris County Central Appraisal District r-
•
Municipal Court. Finally, expenditures and trans-
$60,000. Required payment for appraisal ser-
i
•
fers that cannot be allocated to other departments
i
i
f
v
ces.
•
n a sat
s
actory way are included in this budget.
A
,
Audit fees - $25,000. Significant increase
ccomplishments in 2000:
expected due to required changes in report-
Implemented software that allowed automated
ing.
•
clearing house (ACH) transactions for water
utility payments.
. Meter Reading Service - $39,000. Cost of
•
contracted meter reading services.
•
Converted Direct Link billings to central com-
puter system, allowing for cash receipts to be
. Software support - $35,000. Annual support
•
taken by the Finance Department.
for financial software.
•
Objectives for 2001:
Electricity for street lights - $150,000.
•
Compile an accounting procedure manual.
Insurance - $141,100.
•
•
•
Account A
t
l
c
ua
Actual
Vescriptiom 1995 1999
13u
dget Revised Adopted
2000 2060 2001
•
Personnel $ 400,429 $ 419,457
$ 338,890 $ 354,650 $ 391
520
•
Operating charges 325,755 336,346
,
275,500 272,600 309
440
Capital 3,444
Total., 72
,
4,500 4,500 17,500
•
6,184 759,247
Municipal Court
618,890 631,750 718,460
•
Personnel: 141,307 158,823
161,450 161,300 152
190
Operating charges. 7,106 12,628
,
12,220 10,100 12
820
•
Capital 1,995
Total 1
,
1,500 1,500 3,000
•
50,408 171,451
City-Wide Charges
175,170 172,900 168,010
•
Personnel 27,407 70,995
Operating charges 566
777 604
365
174,300 128,600 45,600
911
•
,
,
Total 594,184 675,360
,100 999,240 1,172,300
1,085,400 1,127,840 1,217,900
Total -,Department $ 1,470,776 $ 1,606,058
$ 1,879,460 $ 1,932,490 $ 2,104,370
9
•
•
Expenditure Detail
•
•
•
•
Finance
Actual
Actual
Budget
Adopted
Account Deocription
199b
1999
2000
2000
2001
•
Salaries and wages $
261,894
$ 295,022
$ 227,970
$ 250,500
$ 272,730
Overtime
25,011
7,946
9,810
7,100
9,770
Longevity
3,205
3,719
2,580
3,000
2,830
•
Auto allowance
3,503
3,612
3,600
3,600
3,600
•
Part-time/temporary
19,177
9,766
8,420
3,500
-
•
Retirement contribution
33,108
37,862
31,370
32,600
37,740
•
Social security cont.
22,209
22,556
18,610
19,900
21,220
•
Health care benefits
27,936
34,501
31,810
32,800
40,260
•
Workers' compensation
385
641
720
900
870
.
Employee relations
4,001
3,653
1,000
750
1,000
Employee tuition
-
179
3,000
-
1,500
•
Total, Personnel
400,429
419,457
338,890
354,650
391,520
•
•
Communications costs
72,544
57,897
39,000
25,000
56,000
Consultants
10,752
17,965
-
1,500
-
Other contracted evcs
128,659
144,830
168,600
150,000
184,000
•
Professional dues
8,390
16,922
1,000
2,000
1,200
Publications
4,156
3,443
1,100
1,100
1,500
•
Equipment maintenance
25,048
48,239
30,000
55,000
30,000
•
Recruiting and hiring
24,685
10,572
-
-
-
Equipment lease/rental
-
3,551
4,500
6,000
6,000
•
Facilities
9,629
8,030
2,500
8,000
3,600
•
Office supplies
10,210
6,631
10,000
7,500
10,000
.
Operating supplies
11,050
13,585
14,000
10,000
12,500
Travel and training
20,632
4,681
4,800
6,500
4,640
•
Total - Operating Charges
325,755
336,346
275,500
272,600
309,440
•
Data processing hardware
3,444
4,500
4,500
17,500
•
3,444
4,500
4,500
17,500
$
726,184
$ 759,247
$ 618,890
$ 631,750
$ 718,460
•
•
•
•
•
•
•
•
10
•
•
Expenditure Detail
aaiaries and wages "
Overtime
$ 105,961
123,406
$ 119,500
$ 120,200
$ 107,110
Longevity `
8,002
3,636
9,000
6,500
10,600
Retirement contribution
1,992
8
128
2,229
2,100
2,400
2,350
Social security cont.
,
8
305
9,933
9,600
10.300
11,250
Health care benefits
,
8
813
9,157
10,000
9,500
8,900
Workers' compensation
,
106
10,215
11,050
11,300
11,700
Total - Personnel
247
200
1'100
280
141,307
158,823
161,450
161,300
152,190
Communication costs
1,868
2
587
4
200
Other contracts svcs
346
,
,
4,200
3,700
Professional dues
286
282
900
900
900
Publications
605
400
400
400
Equipment maintenance
34
808
1,109
400
400
1,000
Office supplies
1
8
5,467
1,000
1,000
1,500
Travel and training
,
94
1
954
2,200
1,500
2,200
Total - Operating Charges
,870
7
10
1,624
3,120
1,700
3,120
,
6
12,628
12,220
10,100
12,820
Data processing equipment
1
995
Total -Capital
,
1
995
-
1,500
1,500
3,000
,
1,500
1,500
3,000
$
150,408 $
171,451 $
175,170 $
172,900 $
168,010
11
•
•
•
Expenditure Detail •
•
•
City-Wide Charyeg
Aaual
Actual
budget
Revired
Adopted
AGc;ount Deocription
1998
1999
2000
2000
2001
•
Consultants
$ 27,407
$ 83,713
$ -
$ -
$ -
•
Salary & wage adjustment
-
-
130,000
90,000
-
000
30
•
Compensation to term. Emp.
-
(13,008)
30,000
30,000
,
Healthcare Benefits "
-
-
5,700
-
6,000
•
Employee relations
-
290
5,000
5,000
6,000
•
Employee assistance
-
3,600
3,600
3,600
•
Total-Personnel
27,407
70,995
174,300
128,600
45,600
•
General liability Ins
22,301
23,598
35,000
20,000
22,000
•
Auto liability
47,533
37,346
44,000
28,000
31,000
•
Auto physical damage
7,231
14,828
13,000
13,500
14,500
•
Errors and omissions
21,313
22,478
25,000
19,500
22,000
•
Real and personal prop.
18,498
776
21,000
800
900
•
Boiler and machinery
578
2,312
-
-
5,000
•
Crime and coverage, fidelity
407
1,627
1,640
1,800
•
Real and pore, property
5,190
20,596
-
20,800
22,800
•
Other
1,858
(9,403)
3,100
5,000
5,000
Electricity'
65,385
175,024
150,000
160,000
175,000
•
Other utilities -
58,148
-
-
-
37,300
•
Software licenses
-
-
20,000
35,000
-
•
City manager's contingency
18,335
15,183
50,000
45,000
35,000
•
Transfer to capital project
100,000
200,000
550,000
650,000
800,000
•
Transfer to solid waste
200,000
100,000
-
-
-
•
Total-Operating Charges
566,777
604,365
911,100
999,240
1,172,300
•
$ 594,184
$ 675,360
$1,085,400
$1,127,840
$1,217,900
•
•
•
12
1
Fire
Fire Chief
Fire
Department
Department Mission -
To protect lives and health of the citizens of West University Place and
their property from fire, man-made or natural disasters, and contagious
diseases.
13
Activity Summary
The Fire Department is responsible for protecting
lives and property from fire and natural disasters.
The City's Fire Department provides fire suppres-
sion, emergency medical services with advanced
life support capability practiced by trained para-
medics, fire inspections, and health services.
Accomplishments in 2000:
• Implemented inspection and education pro-
grams to meet ISO standards.
• Updated medical protocols and tested all EMS
personnel.
• Hired a full-time Fire Marshall.
Objectives for 2001:
• Conduct ISO inspection to improve class rat-
ing.
• Train two fire fighters as paramedics.
• Purchase new fire protection clothing.
Major Budget Items:
• Communication expense - $22,930. Wire-
less communications.
• Operating supplies - $30,000. Firefighting
supplies.
• Other contracted services - $14,800. Mos-
quito spraying contract and Medical Director.
erronnel
$ 1,164,369
$ 1,199,364
$ 1,196,760
1perating charges
116,159
128,622
161,750
apital
2,417
10,607
44,900
Total
$ 1,282,945
$ 1,338,593
$ 1,403,410
$ 1,282,540
164,165
1,520
$ 1,448,225
$ 1,387,690
137,690
15,000
14
Expenditure Detail
Salaries and wages
$ 841,813
$ 869,927
$ 855,560
$ 919,000
$ 951,390
Overtime
18,976
15,781
15,000
42,400
60,160
Longevity
18,094
19,294
19,320
21,400
20,280
Auto allowance
3,503
3,612
3,600
3,600
3,600
Part-time/temporary
39,572
9,556
25,000
-
25,000
Retirement contribution
101,865
118,854
116,070
123,500
139,280
Social security cont.
69,073
69,426
69,120
69,000
77,920
Health care benefits
63,014
81,130
79,440
86,000
87,940
Workers` Compensation
7,938
11,218
12,410
16,400
15,120
Employee relations
521
-
1,240
1,240
2,000
Employee tuition
-
566
-
-
5,000
Total - Personnel
1,164,369
1,199,364
1,196,760
1,282,540
1,387,690
Communication costs
18,058
44,812
37,870
55,000
22,930
Community relations
2,980
1,474
6,000
6,000
6,000
Other contracted svos
12,731
11,629
13,400
13,400
14,800
Professional dues
1,390
850
1,380
1,165
1,130
Publications
30
541
300
300
-
Equipment replacement
11,593
15
17,000
17,000
17,000
Equipment maintenance
9,565
6,074
8,000
15,000
10,000
Vehicle maintenance
13,618
11,092
10,000
7,500
10,000
Office supplies
2,248
3,409
3,500
3,500
3,500
Operating' supplies
27,556
28,306
35,000
27,500
30,000
Fuel
3,568
3,527
2,800
2,800
3,000
Travel and training '
12,822
16,893
26,500
15,000
19,330
total - Operating Charges
116,159
128,622
161,750
164,165
137,690
Data processing equipment
-
-
-
1,520
-
Other equipment
2,417
10,607
44,900
-
15,000
Total - Capital r
2,417
10,607
44,900
1,520
15,000
Total - Fire Department
$1,282,945
$1,338,593
$1,403,410
$1,448,225
$1,540,380
15
•
•
Parks and Recreation
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Parks & Recreation
•
Director
•
•
•
Pks a
ior
•
•
•
•
•
•
•
•
•
•
Department Mission -
•
•
To provide the City residents of every age recreation, health, fitness, and athletic
programs.
•
•
•
•
•
•
•
•
16
•
•
Activity Summary
The Parks and Recreation Department oversees
recreation programs, senior services, special
events, grounds and right-of-way maintenance, as
well as the development and maintenance of
parks.
Accomplishments in 2000:
• Reviewed and revised fees at Colonial Park.
• Organized a city-wide block party.
• Completed renovation of Whitt Johnson Park.
Objectives for 2001:
• Implement "Tour the Park" bike race.
• Assist in Home Place Celebration.
• Complete master plan for Colonial Park.
• Complete renovations to Whitt Johnson Park.
Major Budget Items:
• Grounds and right of way maintenance -
$70,000. Mowing and maintaining City owned
property.
• Utilities - $72,000. Pays for lighting at base-
ball fields and the Community Center.
• Contract sports program - $27,000. Payment
to Tri-Sports for youth sports program.
• Part Time/Temporary employees -$180,000.
Employees to staff the swimming pool, serve
as lifeguards, staff the recreation building, pro-
vide recreation services, and maintain city fa-
cilities.
• Swimming pool maintenance - $19,000.
Personnel `
$ 329,971 $ 342,894
$ 352,300
$ 377,768
$ 358,590
Operating charges
217,866 316,504
265,670
243,500
245,570
Capital
- 7,196
9,500
10,200
23,700
Total
547,837 666,594
627,470
631,468
627,860
Personnel
104,575
116,820
117,160
113,470
123,490
Operating charges
22,240
19,736
25,050
18,550
24,850
Capital,
3,387
-
-
8,000
Total . "
126,815
139,943
142,210
132,020
156,340
rota[ - Parks & Rea =
" $ 674,652
$ 806,537
$ 769,680
$ 763,488
$ 784,200
17
Expenditure Detail
5alar
y and wages
$ 200,232
$ 149,663
$ 116,180
$ 224,000
$ 209,790
Overtime `
1,744
756
600
1,500
1,000
Longevity
687
966
970
970
840
Automobile Allowance
3,503
4,833
4,800
3,750
3,600
Part-time/temporary
80,571
141,065
180,000
97,000
104,890
Retirement contribution
13,957
16,215
15,850
15,850
17,960
Social security cont.
18,546
18,447
20,100
22,470
10,180
Health care benefits
5,662
7,342
6,590
6,500
6,690
Workers'compensation
2,495
3,607
5,610
4,128
2,140
Employee relations.
1,500
-
100
100
-
Employee tuition
1,074
1,500
1,500
1,500
Total- Personnel
329,971
342,894
352,300
377,768
358,590
Communication costs
3,491
21,162
7,300
10,000
1,500
Community relations
55,929
25,000
10,000
10,000
TH - sports
27,000
27,000
27,000
27,000
27,000
Equipment replacement
12,829
12,500
12,500
12,500
12,500
Equipment, maintenance
4,430
3,277
1,300
5,000
2,000
Building and grounds
63,076
66,601
70,000
67,000
70,000
Swimming pool maint.
17,418
24,670
19,000
19,000
19,000
Recruiting and hiring
940
-
_
Equipment lease/rental
1,310
744
3,000
4,500
3,000
Office supplies
3,277
4,665
3,500
3,000
3,500
Operating supplies
11,518
14,638
15,000
12,000
15,000
Treatment chemicals
7,228
6,793
7,000
6,000
7,000
Travel and training
1,072
3,611
3,070
2,500
3,070
Electricity
64,277
74,914
72,000
65,000
72,000
Total- Operating Chargee
217,866
316,504
265,670
243,500
245,570
Furniture and equipment
-
7,196
6,600
7,250
-
Data processsing equip.:
-
2,900
2,950
3,100
Other equipment
total -Capital
7,196
9,500
10,200
20,600
23,700
$
547,837
$ 666,594 $
627,470 $
631,468
$ 627,860
18
Expenditure Detail
ialaryandwages . $
74,149
$ 79,198
$ 75,680
$ 79,580
$ 84,820
)vertime:
-
952
2,000
500
2,170
.ongevity
2,080
1,448
1,450
1,080
1,020
'art-time/temporary
4,375
4,460
7,000
1,800
3,500
:etirementcontribution
7,572
10,537
10,610
10,450
11,840
iocial security cont.
5,683
6,125
6,390
6,200
5,660
iealth care benefits
10,415
13,260
13,070
12,900
13,480
Vorkers' compensation
301
840
960
960
1,000
'otal- Personnel
104,575
116,820
117,160
113,470
123,490
:ommunication costs
4,477
3,067
5,000
1,500
3,000
.ommunity relations
6,843
6,344
6,800
6,800
8,000
$cards and committees
-
-
2,500
1,000
2,900
Professional dues
135
160
300
150
300
Publications
45
-
-
-
-
?quipment replacement
3,840
3,900
3,900
3,900
3,900
Equipment maintenance
440
2,611
1,200
1,200
1,200
'chicle maintenance
3,177
626
1,200
500
1,200
Equipment lease/rental
1,171
744
800
400
1,000
)ffice supplies
234
285
800
700
800
)perating supplies
1,303
840
1,300
1,000
1,300
°uel
575
1,100
1,000
1,400
1,000
ravel and training
-
59
250
-
250
otal - Operating Charges
22,240
19,736
25,050
18,550
24,850
$ 126,815 $ 139,943 $ 142,210 $ 132,020
-
7,000
3,387
1,000
3,387
8,000
$ 156,340
19
Police
Department Mission -
To preserve the peace and to protect life and property by enforcing
federal, state, and local laws.
20
Activity Summary
The Police Department is responsible for preserv-
ing the peace and basic law enforcement in the
City. The Department also has assumed respon-
sibility for the operations of the new central alarm
monitoring system, Direct Link.
Accomplishments in 2000:
• Converted Direct Link billing to centralized
database.
• Reduced major crime and increased crime
clearance rate.
• Implemented new compensation plan.
• Hired and trained three new officers.
Objectives for 2001:
• Complete the reorganization of the patrol di-
vision.
Police
• Complete work on regaining national accredi-
tation.
• Develop an accurate documentation system to
record and track all fixed assets.
Major Budget Items:
• Equipment maintenance - $20,000. Mainte-
nance contract for public safety dispatch soft-
ware.
• Direct Link consultant - $55,000.
• Equipment replacement.
• Other equipment - $45,480. Purchase com-
puter equipment, furniture, and supplies.
Personnel `
$ 1,246,374
$ 1,166,693
$ 1,282,450
$ 1,285,500
$ 1,721,000
Operating charges
224,579
227,939
304,940
299,000
313,280
Capital
27,377
18,850
49,400
49,400
51,480
Total
1,498,330
1,413,482
1,636,790
1,633,900
2,085,760
communications
Personnel `
175,554
244,359
319,820
270,400
384,250
Operating charges
- 38,374
49,554
71,620
65,500
82,470
Total
213,928
293,913
391,440
335,900
466,720
Total - Department'
$ 1,712,258
$ 1,707,395
$ 2,028,230
$ 1,969,800
$ 2,552,480
21
Expenditure Detail
Salaries and wages -
$ 827,395
$ 809,624
$ 833,950
$ 908,800
$1,166,520
Overtime -
107,145
49,792
101,000
75,800
107,550
Longevity
16,944
8,919
9,090
9,100
8,850
Auto allowance
3,653
3,312
3,600
3,600
3,600
Part-time/temporary
1,877
1,739
4,510
3,200
-
Retirement contribution
114,210
115,290
122,910
102,900
173,050
Social security cont.-
71,347
66,540
71,260
61,000
96,190
Health care benefits
91,411
89,280
112,080
89,400
124,300
Workers'compensation
11,890
20,152
22,190
29,700
35,940
Employee relations
502
2,045
1,860
2,000
2,000
Employee tuition
3,000
Total - Personnel
1,246,374
1,166,693
1,282,450
1,285,500
1,721,000
Communication costs
18,971
8,262
14,000
14,000
10,000
Community relations
4,424
1,610
7,750
4,000
7,750
Professional dues
71
7,750
330
700
2,000
Publications
1,458
1,543
1,830
1,500
1,830
Law enforcement liability
10,715
13,662
15,000
15,000
15,000
Equipment replacement
94,887
94,695
118,300
118,300
95,300
Equipment maintenance,
10,034
26,566
35,950
42,000
45,000
Vehicle maintenance, '
18,866
16,348
21,400
15,000
21,400
Recruiting and hiring
10,075
213
-
7,500
-
Apprehension and jailing
1,862
1,881
1,500
2,000
3,000
Equipment lease/rental
3,393
4,138
4,700
8,000
10,500
Facilities
480
5,895
16,500
16,500
16,500
Office supplies
9,763
6,988
9,000
8,500
10,000
Operating supplies
21,125
19,382
17,000
17,000
20,000
Fuel
11,455
9,332
18,000
20,000
25,000
travel and training
7,000
9,674
23,680
9,000
30000
Total - Operating Charges
224,579
227,939
304,940
299,000
313,280
ner Equipment
19,619
16,005
46,200
46,200
45,480
to processing equipment:
7,758
2,845
3,200
3,200
6,000
Gal -Capital
27,377
18,850
49,400
49,400
51,480
tal - Police Department `
$1,498,330
$1,413,482
$1,636,790
$1,633,900
$2,085,760
22
Expenditure Detail
laries and wages
$ 108,935
$ 169,690
$ 210,660
$ 195,400
$ 280,680
or-time
15,879
8,539
12,000
10,200
11,600
igevity
656
1,191
1,240
1,300
1,140
art-time/temporary
- 5,816
2,400
2,400
etirementcontribution
14,439 23,008
30,390
27,100
?thercontract svcs
°quipment maintena
office supplies
(ravel and training
Total - Operating Chs
Total - Communicatic
9,657
13,605
20,660
16,000
22,697
21,351
41,840
17,200
3,291
1,159
630
800
175,554
244,359
319,820
_
270,400
32,412
16,645
10,620
5,000
2,760
28,755
45,000
45,000
2,170
2,758
6,750
12,000
860
864
7,250
1,500
172
532
2,000
2,000
s ` 38,374
49,554
71,620
65,500
$ 213,928
$ 293,913
$ 391,440
$ 335,900 $
34,710
20,370
35,240
510
384,250
7,620
55,000
10,000
7,250
2,600
82,470
23
Public Works
Administration
Public Works
Director
Building Streets and
Inspection Drainage
Fleet and
Facility
Department Mission -
The Department's mission is to provide the following services: (1) maintain the
City's streets at a level consistent with a modern urban area; (2) maintain the
City's drainage system to insure that storm water is removed at the peak levels
for which the system was designed; (3) insure the City's fleet of motor vehicles
are maintained at highest standards of safety and efficiency; (4) insure that the
City's buildings are maintained to be an attractive and comfortable environ-
ment to conduct the City's business; and (5) enforce the City's building,
plumbing, and electrical codes to insure the construction and maintenance of
safe residential and commercial structures.
24
•
•
•
•
•
•
•
•
•
•
Activity Summary
The Public Works Department is responsible for
the City's civil engineering, utility, and internal
maintenance services. This diverse department
encompasses street and drainage maintenance,
enforcing building codes, solid waste collection,
and maintaining the City's buildings and vehicles.
Accomplishments in 2000:
• Accelerated the Infrastructure Replacement
Program.
• Hired new inspector in agreement with
Southside Place.
• Updated Development Services Fees
Objectives for 2001:
• Evaluate need for GIS/Mapping project.
Initiate a feasibility study on relocating the
Solid Waste and Street Divisions to the Recy-
cling Center Facility.
Major Budget Items:
• Building maintenance - $63,100.
Maintenance of streets and drainage systems
- $30,000.
Custodial contract for city facilities -
• $55,000.
Personnel'
$ 207,290
$ 234,519
$ 216,160
$ 226,400
$ 193,570
Operating charges
50,963
121,772
66,880
55,400
50,820
Capital
4,113
2,794
2,000
-
6,900
Total
262,366
359,085
285,040
281,800
251,290
Building
Personnel
294,438
269,616
286,340
345,700
416,860
Operating charges
41,003
103,920
60,280
36,500
50,910
Capital
11,278
1,050
2,500
2,000
22,800
Total
346,719
374,586
349,120
384,200
490,570
337,169
378,095 393,670
438,450
377,900
131,300
156,107 149,300
133,175
154,400
3,008
- 7,000
7,000
9,000
471,477
534,202 549,970
578,625
541,300
ersonnel'
67,829
60,660
60,770
65,400
72,110
Iperatingcharges,
125,217
139,709
139,600
126,850
134,800
:apital°
11,216
10,074
-
-
6,500
Total
204,262
210,443
200,370
192,250
213,410
:al • i°ublic Works
$ 1,284,824
$ 1,478,316
$ 1,384,500
$ 1,436,875
$ 1,496,570
25
Expenditure Detail
Salaries and wages
$ 139,928
$ 176,203
Overtime
2,401
983
Longevity '
1,102
1,503
Automobile allowance
3,503
3,612
Part-time/temporary
23,544
3,777
Retirement contributions
15,114
19,934
Social security cont.
10,415
13,840
Health care benefits
10,338
13,766
Workers' compensation
914
447
Employee relations
31
335
Employee tuition
-
119
Total - Personnel
207,290
234,519
Communication costs
1,614
15,230
Community relations
104
398
Consultants
12,949
17,169
Other contracted services
15,053
69,021
Professional dues
1,043
831
Publications
(63)
518
Equipment replacement
2,600
2,600
Equipment maintenance
2,429
4,805
Vehicle maintenance
108
84
Equipment/lease rental
3,363
2,244
Office supplies
4,288
4,328
Operating supplies
3,631
1,100
Fuel
138
77
Travel and training
3,586
3,152
Electricity ;
120
215
total
- O
perating Charges'',
50,963
121,772
Data
processing equipment
3,448
-
Otherequipment
665
2,794
Total - Capital
4,113
2,794
Total - P.W. Administration $
262,366
$ 359,085
$ 157,960
500
1,500
3,600
1,000
21,200
11,900
14,900
400
200
3,000
216,160
1,300
200
5,000
41,000
910
470
2,600
1,500
300
4,000
3,000
2,700
500
3,000
400
66,880
$ 169,100
2,000
1,800
3,600
1,200
20,200
13,200
12,000
1,200
300
1,800
226,400
1,500
150
5,000
40,000
250
300
2,600
400
3,600
500
500
600
55,400
2,000
2,000
$ 285,040 $
$ 138,870
810
1,750
3,600
2,400
19,510
10,630
10,550
450
2,000
3,000
193,570
800
400
15,000
15,000
1,075
375
2,600
1,600
7,200
3,500
1,000
2,270
50,820
2,900
6,900
251,290
26
Expenditure Detail
Salary and wages
$ 195,115
$ 187,990
$ 205,840
$ 230,400
$ 290,360
Overtime
31,298
7,231
5,000
20,800
12,000
-ongevity :
971
964
1,090
1,300
1,260
7art-time/temporary
10,868
14,425
8,000
8,000
12,000
Zetirement contribution
23,902
24,830
27,400
32,600
40,220
Social security cont.
16,163
15,466
16,210
18,700
22,490
-lealth rare benefits
15,174
17,742
21,260
32,400
36,880
Norkers' compensation
947
968
1,240
1,500
1,650
?mployee relations`
-
-
300
-
-
rotal- Personnel
294,438
269,616
286,340
345,700
416,860
:ommunications costs
3,325
1,840
3,000
3,500
2,500
;ommunity relations
-
1,083
1,000
1,000
4,000
7ther contracted services `
1,678
66,560
16,000
13,000
15,000
'rofessionaldues
681
310
1,130
600
1,280
'ublications
47
630
800
200
700
Equipment replacement
17,059
15,200
15,200
-
-
--quipment maintenance
3,397
6,949
3,500
5,000
4,000
tehicle maintenance
1,773
2,113
1,200
1,000
1,500
Zecruiting.and hiring.'
140
-
1.000
-
-
WhGe supplies
2,325
1,312
3,500
1,500
3,500
7perating; supplies
5,272
5,645
6,500
6,000
6,900
=uel
695
1,350
1,350
1,200
2,500
(ravel and training, -
4,611
928
6,100
3,500
9,030
fatal - Operating Charges
41,003
103,920
60,280
36,500
50,910
7ata processing equip.
11,278
1,050
2,500
2,000
3,800
9ther equipment
19,000
Total - Capital
11,278
1,050
2,500
2,000
22,800
Total - Department
$ 346,719
$ 374,586
$ 349,120
$ 384,200
$ 490,570
27
Expenditure Detail
Salary and wages
$ 221,573
$ 250,205
$ 254,300
$ 267,800
$ 240,210
Overtime '
'
13,943
8,941
10,000
25,500
13,440
Longevity
6,151
6,668
6,080
7,200
5170
Part-time/temporary
Retirement contribution
Social security cont.
Health care benefits
Workers' compensation
Employee relations`
Employee tuition
Total - Personnel
Communication costs
Publication
Equipment replacement
Equipment maintenance
Vehicle maintenance
Street & drainage maint.
Street sign maint .
Office supplies
Operating supplies
Fuel
Construction materials'
Travel and training
Electricity;
Total - Operating Charges
rtiai - c.apitiai
rtal - Department
-
-
-
1,000
29,186
34,856
35,000
39,200
34,380
19,378
20,221
20,420
22,500
19,050
36,646
40,652
47,970
51,100
45,870
10,142
16,510
19,600
24,000
18,480
150
42
300
150
300
-
-
-
-
1,000
337,169
378,095
393,670
438,450
377,900
1,494
1,655
1,200
1,200
700
-
112
100
50
100
36,306
35,200
35,200
35,200
35,200
1,798
7,495
6,500
6,500
6,500
7,461
13,353
8,600
7,500
8,000
37,190
56,490
57,000
57,000
30,000
-
-
-
-
30,000
855
202
-
25
-
13,025
8,576
9,000
8,000
8,500
3,422
7,924
7,500
6,000
7,500
19,484
11,659
15,000
1,000
13,000
1,401
1,334
1,200
700
4,900
8,864
12,107
8,000
10,000
10,000
131,300
156,107
149,300
133,175
154,400
3,008
-
7,000
7,000
9,000
3,008
-
7,000
7,000
9,000
471,477
$ 534,202
$ 549,970
$ 578,625
$ 541,300
28
Expenditure Detail
Balary and wages
$ 45,777
$ 41,153
$ 38,700
$ 44,900
$ 51,860
Overtime
3,832
2,446
2,000
3,700
2,500
Longevity,
578
642
730
1,300
420
Retirement contribution
5,666
6,208
6,270
6,300
7,310
Bocial security cont.
3,836
3,549
3,580
3,600
4,060
Health care benefits
6,717
5,520
7,900
4,000
4,410
Workers' compensation
1,273
1,142
1,390
1,600
1,550
Employee relations
150
-
200
-
-
Total - Personnel
67,829
60,660
60,770
65,400
72,110
Communication costs
1,445
878
1,600
1,000
700
Other contracted services `
43,035
45,914
50,000
45,000
55,000
Equipment maintenance
5,175
6,008
3,000
2,000
1,500
Vehicle maintenance`
2,507
854
2,000
2,000
2,000
Building and grounds
63,570
69,835
70,600
60,000
63,100
Recruiting and hiring
63
-
-
-
-
Equipment lease/rental
-
-
500
-
-
Operating supplies
8,795
14,756
10,000
15,000
10,000
Fuel
447
1,412
1,400
1,700
2,000
Travel and training +
180
15
500
150
500
Electricity
37
-
-
-
Other utilities
-
Total - Other Charges
125,217
139,709
139,600
126,850
134,800
Other equipment
11,216
10,074
6,500
Total - Capital
11,216
10,074
6,500
Total - Department
$ 204,262
$ 210,443
$ 200,370
$ 192,250
$ 213,410
29
30
Debt Services Fund
Summary
Fund Description -
The Debt Service Fund is established by ordi-
nances authorizing the issuance of general obli-
gation bonds. These same ordinances call for an
ad valorem (property) tax to be levied in suffi-
cient amount to produce the funds needed to sat-
isfy the City's annual debt service requirements
for its general obligation Bonds.
Fund Activity -
The City uses debt financing to fund large capital
investments. Streets, drainage, water and waste
water systems are all constructed with borrowed
funds. The Debt Service Fund does not finance
all of the City's bonded debt service. The Water
and Sewer Fund also provides funds to repay debt.
In 2001 the Debt Service Fund will finance
$4,493,610 of debt service, a 17.1% increase over
the amount funded in 2000.
To fund this increase, an ad valorem tax rate of
$0.215 per $100 will be required in 2001. The
tax rate increased only one-half cent over the 2000
tax rate because of an II% increase in assessed
values.
The City Charter limits the City's bonded debt to
5% of the assessed value. Since the projected as-
sessed value for the City in 2001 is $2.0 billion,
the current debt limit under this provision is
$100,000,000. As of January 1, 2001 the City
will owe a total of $62,440,000 to bondholders of
all outstanding bonds. Of this total amount, the
amount to be financed by the Debt Service Fund
using property taxes will be $51,855,000.
Steady growth in assessed values, the political sta-
bility of the community, and the underlying
strength in the Houston Area economy should keep
the City's credit ratings high.
Future Activity -
In order to complete the Infrastructure Replace-
ment Program, the City will issue $12,550,000 of
General Obligation Bonds in 2002. This will com-
pletely use the authorization approved by the vot-
ers in 1995. In order to absorb the debt service on
these future bonds and those currently outstand-
ing, the City will need to raise taxes about four
cents. This would give rise to a debt service prop-
erty tax rate of around $0.245 nearly ten cents
below the projections supplied to the voters when
the infrastructure replacement program was
launched.
12/31/2000 Retirements 12/31/2001 Interest
$ 6,295,000
$ 930,000
$ 5,365,000
$ 329,462
300,000
150,000
150,000
17,850
9,835,000
250,000
9,585,000
522,860
6,540,000
190,000
6,350,000
370,105
14,425,000
230,000
14,195,000
689,423
y -
-
15,950,000
660,000
390,000
130,000
260,000
13,910
$37,785,000
$1,880,000
$51,855,000
$2,603,610
31
Statement of Revenues and Expenditures
Beginning Balance
$ 638,877
$ 811,335
$ 811,335 $
Revenues:
Ad valorem taxes
3,301,479
3,654,000
3,725,000
Interest on investments
501,050
250,000
250,000
Total Revenues
3,802,529
3,904,000
_
3,975,000
Total Available Resources
4,441,406
4,715,335
4,786,335
Expenditures:
Debt service -principal
1,585,000
1,780,000
1,780,000
Debt service - interest
2,040,071
2,051,500
2,051,503
Fiscal fees
5,000
5,000
5,000
Total Expenditures
3,630,071
3,836,500
_
3,836,503
Ending Balance
$ 811,335
$ 878,835
$ 949,832 $
949,832
4,327,000
4,577,000
5,526,832
1,880,000
2,603,610
10,000
32
Water and Sewer Fund
I•
•
•
Water and Sewer Fund -
The Water and Sewer Fund is an Enterprise Fund.
Enterprise funds are operated and accounted for
like business enterprises in the private sector.
Specifically, enterprise funds are meant to be self-
supporting. The Water and Sewer Fund (Water
Fund) accounts for the revenue, expenditures and
transfers associated with the operation of the wa-
ter and sanitary sewer system. User fees finance
the system and its services.
To more clearly account for the major capital ex-
penditures necessary to maintain the system, the
Water Fund has been divided into operating and
capital sections. The operating section accounts
for system operations, including personnel, sup-
plies, services, and operating capital equipment.
The capital section deals with unusual or very large
capital projects. These projects generally are to
renovate the water delivery or wastewater collec-
tion system to keep them in compliance with regu-
lations and laws, safe, and in service.
In terms of revenue, the Water Fund produces less
than a third of the revenues generated in City's
General Fund. In spite of the smaller revenue base,
the Water Fund's impact in the community may
well exceed the General Fund's. Often the initial
operation of a City is its Water Utility and, in many
cases, the reason for incorporating a City is the
need for drinking water and the sanitary disposal
of wastewater.
Water and Sewer systems are expensive to con-
struct. Operating costs are insignificant when com-
pared to expenditures made to acquire and repair
capital assets. This is true in West University
Place. The City has approximately $27 million
invested in capital assets associated with the wa-
ter and sewer utility. Put another way, the City
could operate the water and sewer utility for ten
years on the cash it has invested in the system's
capital assets. Additionally, much of the Water
Fund's capital was acquired over thirty years ago.
The cost of replacing the Fund's $27 million in-
vestment would be staggering at today's costs.
A significant portion of the City's infrastructure
replacement program is dedicated to Water and
Sewer Assets. Over the next five years the City
will spend more than $8.3 million on replacing
aging water delivery and sewer collection systems.
Summary
In order for the Water Fund to be self-supporting,
the water and sewer service fees must reflect both
the cost of operations and the cost of capital, or
else the system will deteriorate. Typically, the cost
of capital is reflected in the water and sewer rates
by charging a rate sufficient to cover the operat-
ing costs and the debt service costs associated with
major capital maintenance. Prior to 1995 the City
did not follow this practice.
Fund Financial Activity -
2000 Financial Activity. In spite of another dry,
hot summer, the Water Fund is expected to just
meet the revenue estimates used to develop the
2000 Budget. Based on historical consumption
patterns of water and sewer services, the system
should generate approximately $3 million in bill-
ings for services. If this occurs, revenues in the
Water Fund will fall below revenue needs by
$64,000.
Even though much of the cost associated with
water utility varies with usage, expenditures are
expected to fall below the levels that were antici-
pated for 2000. The 2000 Budget appropriated
$900,000 to pay for purchased water. Again, us-
ing estimates based on historical consumption, the
cost of purchased surface water will approach
$900,000 provided. This reduced cost is due to
using more ground water than usual.
Altogether, Water Fund expenditures should
amount to $3.6, including debt service ($849,760).
The 2001 Budget. The adopted Budget is based
on revenues of $3,996,000; a l I% increase over
the 2000 budget. The City expects to issue addi-
tional bonds in 2001. An 11% increase in water
and sewer service rates in 2001 will bring the Water
Fund into compliance with bond covenants that
restrict the City from issuing new revenue bonds
until the water and sewer system is generating net
revenues 1.25 times the current debt service. In
2000 the Water Fund fell short of this target.
Budgeted expenditures are $4,252,590. System
operations are expected to cost $2,753,650, in-
cluding the $441,000 budgeted to reimburse the
General Fund for costs it incurs on behalf of the
Water Fund, and $948,940 to pay the principal
and interest on outstanding revenue bonds.
33
Statement of Revenues and Expenditures
$ 3,328,900 $ 2,399,740 $ 2,399,740 $
Service Charges
Water
1,749,424
1,810,000
1,810,000
Sewer
1,315,961
1,320,000
1,310,000
Other
71,158
125,000
101,000
Interest Income
226,290
350,000
325,000
Dther non-operating income
49,770
10,000
5,000
Total Operating Revenues,
3,412,603
3,615,000
3,551,000
Total Available
6,741,503
6,014,740
5,950,740
rations
nnistration
sfers to Other Funds
Service
2,361,181
2,314,220
2,224,360
441,000
441,000
441,000
800,000
50,000
50,000
739,582
849,760
849,760
4,341,763
3,654,980
3,565,120
$ 2,399,740
$ 2,359,760
$ 2,385,620
2,050,000
1,545,000
116,000
275,000
10.000
6,381,620
2,312,650
441,000
550,000
34
Water Utility Operations
Public Works
Director
Water Utilities
Department Mission -
To meet the Citizen's demand for potable water and dispose of waste water in
compliance with regulations and consideration of the environment.
35
Activity Summary
The City's Water Utility Operations are the respon-
sibility of the Public Works Director.
Accomplishments in 2000:
• Started a valve and hydrant maintenance pro-
gram.
• Completed a new water rate structure.
• Completed capital maintenance on water stor-
age tanks.
Objectives for 2001:
• Implement a phased-in automated meter-read-
erating
Total_
$ 554,306
$ 1,702,746
9,856
$ 2,266,908
ing program on a "pay as you go" basis.
• Rehabilitate No. 7 Water Well.
• Implement a program to reduce water loss.
Major Budget Items:
• Purchased surface water - $960,000. Pay-
ments to the City of Houston for treated drink-
ing water.
573,429
1,780,569
7,187
608,160
610,400
1,658,910
1,566,810
47,150
47,150
2,314,220
2,224,360
660,300
1,610,350
36
Expenditure Detail
.ongevity
'art-time/t
Hea
Worl
372,262
393,627
393,370
386,900
425,440
7,824
4,076
16,500
16,200
16,500
25,394
18,034
24,400
32,900
24,400
5,084
5,643
5,840
5,800
5,660
-
647
-
_
46,201
54,485
54,970
57,400
61,130
30,704
31,568
32,250
33,100
34,070
55,905
54,443
68,890
63,600
78,500
10,702
9,682
10,440
13,000
11,600
230
1,224
1,500
1,500
3,000
554,306 573,429 608,160 610,400 660,300
fac
Ige
eplace
fewer s'
)fRoe si
.hemica
:s
4,428
14,976
33,120
30,000
15,900
act
975,399
1,006,632
960,000
900,000
960,000
30,410
183,887
37,800
36,000
35,400
cs
34,979
35,247
37,930
35,000
35,950
1,347
1,957
2,700
2,700
2,850
ent
63,700
63,800
63,800
63,800
63,800
nce
16,003
20,674
25,700
22,000
20,500
12,668
4,826
5,000
8,000
6,000
1,123
1,486
11,000
11,000
7,000
enance
45,239
51,448
54,500
54,500
54,000
enance
113,742
86,103
87,900
87,900
86,400
1,491
1,192
750
1,000
1,500
16,386
21,980
25,200
23,000
23,080
17,116
11,646
8,100
9,000
9,000
als
3,265
9,210
6,000
5,500
5,000
35,323
35,894
43,000
41,000
39,720
7,330
7,311
16,410
16,410
18,490
322,797
222,300
240,000
220,000
225,760
s
1,702,746
1,780,569
1,658,910
1,566,810
1,610,350
ent
2,714
-
_
_
7,142
7,187
47,150
47,150
42,000
9,856
7,187
47,150
47,150
42,000
37
Summary
Water and Sewer Utility
Capital Project Fund -
The Water and Sewer Utility Capital Project Re-
serve Fund accounts for the financing of the ma-
jor capital projects necessary to maintain the City's
Water and Sewer Utility. The Reserve is to en-
sure that a sufficient fund balance is maintained
to adequately finance major maintenance and re-
pair projects.
Projects that cost less than $25,000 are routinely
budgeted in the Water and Sewer Operating Fund.
This Fund plans for larger projects, which are un-
usual in both the size and scope of the work.
Fund Activity -
The 2000 Budget provided $1,525,000 to fund
capital repairs and maintenance. During 2000,
the City will spend an estimated $225,000 repaint-
ing a tank, repairing the Wakeforest Water Tower
Transfers from
and to renovate the Clarifier
New projects. The Bellaire Tower will need to be
repaired or replaced. The estimated cost to be in-
curred in 2001 is $200,000.
$75,000 has been provided to upgrade the waste
water treatment plant chlorination system.
Water well No. 7 needs rehabilitation at an ex-
pected cost of $210,000.
Water meter reading is currently accomplished
through contractors. This labor-intensive function
is the basis for an accurate water bill, making it
one of the cornerstones of good customer service.
The quality of meter readings depends on the ex-
perience of the crew, which is often effected by
the high turnover rate common to this job. The
Proposed Budget appropriates $110,000 to begin
replacing the City's water meters with new meters
that can be read electronically, increasing the ac-
curacy and timeliness of the readings.
$ 200,931 $ 200,931 $
Water and Sewer Operating Fund
800,000
250,000
50,000
550,000
Tax and revenue contract
1,300,000
-
-
Interest !
1,296
25,000
25,000
-
Total Revenues"
801,296
1,575,000
75,000
550,000
Total Available "
8921839
1,775,931
275,931
600,931
Expenditures
Capital Projects
691,908
1,775,000
225,000
645,000
Total Expenditures '
691,908
1,775,000
225,000
645,000
Ending 6alam e $
200,931
$ 931
$ 50,931
$ (44,069
38
Project Schedule
39
The Solid Waste Fund
~I,
i
•
•
•
Summary
Fund Description -
The City collects and disposes of solid waste for its
citizens. Prior to 1998 this activity was accounted
for in the General Fund. Since a policy goal of the
City is to finance the solid waste service with user
fees, the 1998 Operating Budget separated its finan-
cial activity from the General Fund and created an
enterprise fund.
In addition to insuring that the solid waste service is
truly fee supported, separating the waste removal
service from the other services provided by the Gen-
eral Fund will highlight the impact of efforts to re-
duce the flow of waste to the landfill.
Fund Financial Activity -
Financial Activity in 1999. For the year ended De-
cember 31, 2000, the Solid Waste Fund is expected
to generate an estimated $852,000 for solid waste
services. Revenue from solid waste fees tends to be
very stable.
Beginning Balance $ 117,112
The direct cost of providing solid waste services in
2000 is expected to amount to $648,100. Direct costs
include personnel, capital equipment, supplies, and
services that can be directly related to the solid waste
collection and disposal service. There are other costs
that are more difficult to quantify. Administrative,
risk management, and equipment depreciation are
examples of indirect costs associated with the deliv-
ery of solid waste services. Primarily, the General
Fund pays these costs. In 2000 $190,000 was pro-
vided toward reimbursing the General Fund for these
indirect costs.
2001 Budget The 2001 Budget forecasts the sec-
ond complete year of self-sufficiency for the Solid
Waste Fund. A $0.50 per month increase of the
solid waste collection fee in 2000 together with
declining costs seem to have brought the Fund
almost into balance.
In 2001 the cost of service is expected to be
$954,340, including $190,000 in indirect costs.
$ 97,803 $ 97,803 $ 112,203
788,536 882,000
852,500 852,000
4,269 -
- 5,000
100,000 -
- -
892,805 882,000
852,500 857,000
1,009,917 979,803
950,303 969,203
~n~cnu i wca
-
Operations
722,114
715,300
648,100
764,340
Administration
190,000
190,000
190,000
190,000
Total Expenditures
912,114
905,300
838,100
954,340
Ending Balance
$ 97,803
$ 74,503
$ 112,203
$ 14,863
41
Solid Waste Operations
Public Works
Director
Solid Waste
Services
Department Mission -
To provide a solid waste collection and disposal service that is effective, efficient
and environmentally responsible.
42
Activity Summary
The Solid Waste Department reports to the City's
Public Works Director. The Department collects
solid waste from the City's residents and disposes
of it; operates the City's recycling center; and
collects limbs and other yard waste.
Accomplishments in 2000:
• Reduced tipping fees by 35%.
• Initiated the use of Recycling Bins.
Objectives for 2001:
• Replace one solid waste truck.
$ 343,173
345,140
Explore recycling of hazardous waste through
City of Houston with partial funding from
HGAC.
Provide recycling bins to all households.
Major Budget Items:
• Landfill tipping fees - $140,000.
• Motor Vehicle Maintenance - $30,000.
• Contract services to maintain the City's old
landfill - $27,200.
• Payments to the General Fund for administra-
tion and insurance - $190,000.
$ 358,322 $ 368,310 $ 332,900 $
553,792 549,400 505,200
Capital - - - _
Total $ 688,313 $ 912,114 $ 917,710 $ 838,100 $
388,140
561,200
5,000
43
Expenditure Detail
Salaries and wages,,',,' $
198,380
$ 209,318
$ 225,910
$ 186,900
$ 227,990
Overtime
21,998
10,559
13,000
17,100
15,000
Longevity
6,201
5,931
6,200
6,000
6,020
Part-time/temporary
33,428
57,290
16,000
32,300
30,000
Retirement contribution
27,461
29,604
30,790
26,600
33,220
Social security cont.
16,681
17,210
17,930
15,600
18,620
Health care benefits"
27,443
16,515
42,480
33,500
40,700
Norkers' compensation -
10,246
11,895
14,500
14,300
15,090
Employee relations
1,335
-
1,500
600
1,500
Total - Personnel.
343,173
358,322
368,310
332,900
388,140
:ommunlcation costs
3,114
265
3,500
500
800
-andfilitipping charge
148,659
154,127
148,000
100,000
140,000
-andfill maintenance
20,956
8,148
20,000
35,000
25,000
?ther contracted svcs
6,478
3,020
12,000
3,200
27,200
Equipment, replacement
104,210
104,300
104,300
104,300
104,300
Equipment maintenance
5,793
2,720
7,000
7,000
7,000
/ehicle maintenance ;
23,536
48,694
30,000
30,000
30,000
Zecruiting and hiring
-
-
2,000
-
-
7perating supplies
8,694
13,515
8,000
8,000
9,000
-uei
21,588
27,137
22,000
25,000
25,000
(ravel and training
150
601
300
200
400
Electricity
1,962
1,265
2,300
2,000
2,300
3eneralFund
-
190,000
190,000
190,000
190,000
dotal- Operating Charge
345,140
553,792
549,400
505,200
561,000
7ther equipment
5,000
otal -Capital
5,000
$
688,313
$ 912,114
$ 917,710
$ 838,100
$ 954,140
44
Capital Project Fund
Fund Description -
The Capital Project Fund finances the purchase
or construction of expensive, highly specialized
vehicles, equipment and vehicles having very long
service lives, property, and buildings. Capital
projects are characterized by their cost (normally
exceeding $25,000), the long operational life of
the completed asset, and the impact they would
have on a department's operating budget. Capi-
tal Projects are financed by debt proceeds, reserves,
contributions, and interest earned on investments.
Fund Activity -
The City's Capital Project Fund's 2000 budget pro-
vided $1,455,000 to fund projects. The sources
of these funds were transfers from the General
Fund; lease purchase contracts; grants; interest;
and contributions.
The Fund began 2000 with a deficit of $657,397
due the unexpected acquisition of property for
Colonial Park and changing the timing of pay-
ments from Friends of West U Parks from the be-
ginning of a project to the end of the project.
Revenues for 2000 are estimated to be $830,000
and expenditures are expected to be $536,757,
reducing the deficit fund balance to $364,154 by
December 31, 2000.
Projects completed in 2000 include: The Colo-
nial Park Property Acquisition, Court Administra-
tion Software, and Building Permit Software.
2001 Appropriations. Appropriations for 2001
include funding for projects underway when the
Summary
current fiscal year ends on December 31, 2000
and two new projects.
Projects underway on January I, 2001 include:
ISO upgrade. The 2000 Budget provided $250,000
to renovate the Police Station. This renovation
was necessary to provide facilities for new dis-
patchers needed to raise the City's ISO rating.
Construction is expected to get underway in the
last quarter of 2000.
Edloe Linear Greenway was approved during
2000. Expenditures for this project are not ex-
pected until 2001.
The Town Center is expected to begin during 2001
when the grant funds are made available.
Whitt Johnson Park - The renovation of this park
began in late 1999 and is expected to be substan-
tially complete by the end of 2000 with final
completion in 2001.
Only two completely new projects have been in-
cluded in the 2001 Budget:
A Streetlight replacement project will begin replac-
ing streetlighs in residential areas with pedestrian
style lighting. The goal is to double the number of
streelights over the next five to seven years. Total
cost of the project is estimated at $1.3 million.
The feasibility studies of relocating the Police Sta-
tion and Public Works Service areas would deter-
mine if the community would be better served if
these facilities were relocated. The proposed
$35,000 would fund both studies.
45
New Projects
Streetlights.,
$ 1,300,000 $
$
$ 100,000
Police Station Feasibility Study
-
,
35,000
Active Projects
ISO upgrade
'
250,000
5,540
244,460
Edloe Linear Park
'
300,000
300,000
Town Centre
1,077,000
9,270
1,067,730
Grice Property,
230,000
230,000
Imaging/document management,
15,000
-
15,000
-
Whitt Johnson Park
371,000
159,176
206,824
5,000
Parks Improvements
50,000
-
30,800
19,200
Court administration system
37,443
27,849
9,594
Building permit system" t
25,000
9,515
15,485
Municipal Building Renovation `
2,088,839
2,074,595
14,244
Total project costs
$ 5,744,282 $
2,271,135 $
536,757
$1,771,390
5taterrient
• '
Actual
Pevioed
Adopted
00
•0
Beginning Balance
$ 145,049
$ (657,397) $
(364,154)
Revenues,
General Fund,,-,"
200,000
650,000
800,000
Recycling Fund
25,000
25,000
25,000
Other revenues-
30,000
40,000
Grants from Harris County:
50,000
25,000
25,000
Federal Grants >
692,000
Interest earned on investments
157,001
100,000
100,000
Contribution frorn Friends of the Park
! -
250,000
Total Revenues'
432,001
830,000
1,932,000
`
Total Available
577,050
172,603
1,567,846
Expenditures '
Capital projects
1,234,447
536,757
1,559,390
Total Expenditures
1,234,447
536,757
1,559,390
Ending' Balance'
$ (657,397)
$ (364,154)
$ 8,456
46
Infrastructure Replacement Fund
0
Summary
Fund Description -
completion of the seven remaining priority areas
by 2004.
The Infrastructure Replacement Fund is used to
account for the financing of the major capital
projects associated with replacing the City's streets,
drainage, water and waste water systems. This
ambitious program was initiated in the early 1990s.
Easily qualifying as the largest public works pro-
gram in the history of the City, the infrastructure
replacement program is being financed with debt,
water and sewer revenues and grants. The
program's broad public support was demonstrated
in 1995, when the City's voters overwhelmingly
approved a $63,000,000 Bond Program.
The approach to this program is unique. Rather
than defining the projects as an individual street
project or drainage project, the City was divided
into 12 priority areas. All infrastructure replace-
ment within a priority area is undertaken as a single
project. This approach allows the contractor
economies of scale, which translates into a lower
total cost. Additionally, the disruption of City ser-
vices is minimized.
In 2000 rising assessed values and a strong eco-
nomic outlook persuaded city leaders to acceler-
ate the pace of the program. The original plan
called for completion of the last priority area in
2008, the accelerated schedule anticipates for the
Program Funding and Progress -
In 2001 contracts will be let for Priority Areas 7B,
8, and 12. In 2002 work on Priority Area 9 and
11A will get underway. Funding for these con-
tracts will be secured by selling $12,950,000 of
General Obligation Bonds, $3,015,000 of Sewer
Bonds to the State of Texas Revolving Loan Pro-
gram and $5,065,000 of Water and Sewer Rev-
enue Bonds.
These bonds will raise property taxes and the cost
of water service to West U residents. However
these increases are expected to be within the pa-
rameters
Fund Activity -
During 2000, work was in progress on priority
areas 6B and 7A. Additionally, preliminary en-
gineering and planning was underway for Prior-
ity Areas 7B, 8, and 12.
In November, 2000, Bonds were sold to provide
funding for Areas 713, 8 and 12. The 2000 budget
appropriates funds to areas 7B, 8 and 12.
47
ect Stal
Pr,
Storm Sewer
Projects in Progre
Area 6b
Area 7a
Total Project Costs
$ 6,200,000 $ 5,237,498 $ 4,957
1,250,880 1,242,993 7,887
274,780 76,880 197,900
6,600,000
3,974,095 2,523,943
101,962
7,800,000
813,787 4,399,141
2,587,072
7,861,000
- 224,835
7,636,165
8,510,000
- 238,413
8,271,587
4,700,000
- 166,693
250,000
100,000
- 10,260
100,000
$ 43,296,660
$11,345,253 $7.774.029
$1R.9d67R6
Beginning Balance
$ 20,079,847
$ 13,960,764
$ 23,234,381
Revenues-
Grants
600,459
260,000
260,000
Interest earned on investments
` 355,444
837,646
325,000
Bond Proceeds
15,950,000
5,000,000
Totalltevenues ?
955,903
17,047,646
5,585,000
Total Available
21,035,750
31,008,410
28,819,381
Expenditures
Capital Projects r
7,074,986
7,774,029
18,946,786
Total Expenditures
7,074,986
7,774,029
18,946,786
Ending Balance
$ 13,960,764
$ 23,234,381
$ 9,872,595
48
Equipment Replacement Fund
Summary
Fund Description -
The City uses a wide variety of equipment to pro-
vide services to its citizens. The Equipment Re-
placement Fund finances the purchase of equip-
ment routinely used by the City such as automo-
biles, trucks, tractors, trailers, and vans. Each
department's budget provides a contribution to the
Equipment Replacement Fund based on the esti-
mated life and replacement value of its equipment.
Equipment is purchased by the Fund when a com-
bination of age and repair cost indicates that the
machine has reached the end of its useful life.
Fund Activity
orderly replacement of equipment, each depart-
ment is charged an annual amount (roughly
equivalent to a lease). This charge is transferred
to the Equipment Replacement Fund and reserved
for the purchase of replacement equipment. In
2000 the equipment replacement charges amount
to $341,890.
The City expects to spend $324,000 for equip-
ment in 2001. Two new patrol vehicles for the
police department are expected to cost $30,000 a
piece and new radios will add another $75,000.
As the City centralized its administrative data
bases, the central data server became overloaded,
resulting in poor response time. $50,000 has been
included to replace this equipment.
The Equipment Replacement Fund was established
in the 1998 Budget. Currently, the City has equip-
ment that cost more than $1.8 million in service.
The cost to replace this equipment is estimated to
exceed $2.5 million.
In order to avoid fluctuations caused by replacing
large capital and to more carefully plan for the
Two trucks are also scheduled to be replaced: a
pickup truck used by Development Services and
a garbage truck used by Solid Waste.
The Equipment Replacement Reserve is expected
to increase to $195,883.
Beginning; Balance $ 54,646 $ 105,924 $ 105,924 $ 108,154
Revenues
Transfer from the General Fund
148,400
201,480
201,480
201,480
Transfer from the Water and Sewer Fund`
63,800
63,700
63,700
63,700
Transfer from the Solid Waste Fund
104,300
104,210
104,210
104,210
Other revenues
3,690
-
4,680
-
Interest
9,547
2,500
2,500
7,250
Total Revenues
329,737
371,890
376,570
376,640
Total Available Resources
384,383
517,583
482,494
484,794
Total Expenditures 278,459
Ending Balance $ 105,924 $
380,000 374,340 324,000
137,583 $ 108,154 $ 160,794
49
Equipment Replacement List
50
Special Revenue Funds
Summary
Fund Description -
Special Revenue Funds account for the proceeds
of specific revenue sources that are restricted to
expenditures for specific purposes. The City has
four special revenue funds: the Parks Fund ac-
counts for donations made by citizens for the spe-
cific purpose of improving the City's parks, the
Recycling Fund accounts for revenues derived
from the sale of recyclable materials which are
set aside to further recycling in the community,
the Senior Citizens Activity Fund accounts for rev-
enues contributed by senior citizens for programs,
and the Home Rehabilitation Fund was created
to account for grant funds dedicated to rehabili-
tate housing for individuals meeting certain re-
quirements.
51
Activity Summary
The Parks Fund -
A small fund balance, lower contribution rates and
lower interest rates reduced the amount available
to transfer to $9,861.
52
Activity Summary
The Recycling Fund -
The Recycling Fund is closely related to the Solid
Waste Fund. The 2000 Budget was based on ex-
pected revenues of $41,500. Expenditures in 2000
include a community awareness program and re-
cycling containers. Recycling revenues re-
bounded during 2000 and are expected to more
than double the estimates used in the budget.
Revenues in 2001 are expected to be $90,000.
Expenditures consist of a $25,000 transfer to the
Capital Projects Fund to offset the cost of the re-
cycling center and $44,000 to support recycling
programs.
Beginning Balance $ 2,224 $ 542 $ 542 $ 59,542
Revenuer:
Interest on investments
617
1,500
500
1,500
Sales ofRecyclables
35,180
40,000
95,500
90,000
Total Revenuer:
35,797
41,500
96,000
91,500
Total Available Resources'
38,021
42,042
96,542
151,042
Expenditures: "
Recycling Programs
12,479
12,000
12,000
44,000
Transfer to Capital Project Fund
25,000
25,000
25,000
25,000
Total Expenditures
37,479
37,000
37,000
69,000
Ending Balance
$ 542
$ 5,042
$ 59,542
$ 82,042
53
Activity Summary
The Senior Citizens
Activity Fund-
The Senior Citizens Activity Fund has been cre-
ated to account for revenues dedicated to senior
citizen's activities. In the past these activities have
been accounted for in a separate fund under the
control of the the Senior Citizens Board. In order
to increase the internal controls over these funds
and to comply with State and Local laws, account-
ing for this activity is being transferred to the Fi-
nance Department. In 2001 revenues, consisting
of activity fees paid by seniors, are expected to
amount to $15,000. Expenditures on these ac-
tivities are also expected to be $15,000.
54
•
•
•
4
•
•
•
The Home Rehabilitation Fund -
The City has been provided a grant to rehabilitate
homes for residents who meet certain financial crite-
ria. The total grant is $100,000.
Activity Summary
55
56
Appendix
r
Personnel Summary
Ctty Manager
N/C
1
1
99,600 (current)
City Secretary
N/C
1
1
55,000 (current)
Personnel/Risk Specialist
40
1
1
32,820 47,988
Administrative Assistant
39
1
1
30,324 43
788
total administration
4
4
,
°inance
F/nance
Finance 'Director'
N/C
1
1
68,417 (current)
Assistant Finance Director,
41
-
1
35,676 52,800
Deputy. Tax/Assessor Collector,
38
1
1
28,140 40,128
Accounting Specialist
"
36
3
2
24,528 34
092
Utility Billing Specialist
37
1
1
,
26,208 36,900
Customer Service Representative
1
'
35
1
1
23,040 31,608
1, 1 1
Cashier
35
1
1
23,040 31
608
lNunlcipa/c'ourt '
,
Municipal Court Clerk
39
1
1
30,324 43,788
Deputy Court Clerk
35
1
1
23,040 31
608
otal Finance
10
10
,
olice Department .
Aal/ce '
Chief
N/C
1
1
73,215 (current)
Police Captain
N/A
-
1
61,544 67
698
Police Patrol Lieutenant
N/A
4
3
,
54,982 58
614
Police Patrol Sergeant"
N/A
4
5
,
47,573 52
364
Animal Control Officer
"
36
1
-
,
24,528 34
092
PoNce Officet
N/A
15
15
,
35,697 43
248
Communicat/ons
,
Administrative Assistant
39
1
1
30,324 43
788
Police Dispatcher
N/A
9
9
,
25,591 35
286
>tal Police
35
35
,
re Department
Chief '
N/C
1
1
78,192 (current)
Fire Marshal
'
N/A
1
1
48,407 58
647
Fire Captain
"
N/A
3
3
,
55,954 59
650
Fire Lieutenant
N/A
3
3
,
46,213 50
867
Firefighter
N/A
12
12
,
34,676 42
012
Secretary-Fire
tal-Fire De
artment
36
1
-
,
24,528 34,092
p
21
20
N/C 1 1 70,742 (current)
36 1 23,700 32,940
39 1 1 'in 4'M n z 77Q
57
YpIGIVf/II Y/I/Y/v/.•
Chief Building Official -
43
1
1
42,636
64,632
Plans Examiner
40
1
1
32,820
47,988
Building Inspector
38
2
2
28,140
40,128
Planning & Dev. Coordinator/Forester
41
1
1
35,676
52,800
Administrative Assistant',.
39
1
1
30,324
43,788
Development.Services Secretary
36
2
3
24,528
34,092
Stroeta and Ora/n~gt . , .
General Service Supervisor
41
1
1
35,676
52,800
Crew Chief-Street
38
1
28,140
40,128
Equipment Operator-Street
34
4
4
21,732
29,424
Maintenance Worker-Street
32
3
3
19,584
25,812
Traffic Maintenance Worker=Street='`;
34
1
1
21,732
29,424
Fleet and Faclllty
Building Maintenance Supervisor,
34
1
1
21,732
29,424
Mechanic-
34
1
1
21,732
29,424
Total-Public Works.
23
22
Parks and Recreation
Parks and Recreation Director
NIC
1
1
60,825 (current)
Recreation Manager
39
1
1
30,324
43,788
Administrative Assistant
39
1
1
30,324
43,788
Senor Bervlcea
Senior Services Manager, ,
40
1
1
32,820
47,988
Senior Activity Coordinator
36
1
1
24,528
34,092
Custodian
32
1
1
19,584
25,812
Total-Parks and Recreation `
6
6
Total General Fund,
99
97
fr
Water Fund
Utilities Superintepdent r.`
43
1
1
42,636
64,632
Utilities Coordinator
41
1
1
35,676
52,800
Crew Chief-FieldServices.'"
38
1
1
28,140
40,128
CreW,Leader--Field Serviced
35
3
3
23,040
31,608
Maintenance:Woker-Field Services '
33
3
3
20,592
27,516
Maintenance Worker I-Field: Services-
32
1
1
19,584
25,812
Plant Operator II
38
1
1
28,140
40,128
PlantOperatorl
34
3
3
21,732
29,424
Total Water Fund
14
14
Solid Waste Fund
Driver-Solid Waste
35
9
9
23,040
31,608
Laborer-Solid Waste
33
1
1
20,592
27,516
Total Solid Waste Eund
10
10
Glossary of terms
-A- ACCOUNT: A term used to identify an individual asset, liability, expenditure control, rev-
enue control, encumbrance, or fund balance.
AD VALOREM: Latin for "value of'. Refers to the tax assessed against real (land and
buildings) and personal (equipment and furniture) property.
APPROPRIATION: A legal authorization granted by a legislative body (City Council) to
make expenditures and incur obligations for designated purposes.
ASSESSED VALUATION: A valuation set upon real estate or other property by a govern-
ment as a basis for levying taxes.
-B- BOND: A written promise, generally under seal, to pay a specific amount of money, called
the face value, at a fixed time in the future, called the maturity date, and carrying interest at
fixed rate, usually paid periodically.
BUDGET: A plan of financial operation embodying an estimate of proposed expenditures for
a given period and the proposed means of financing them.
BUDGET ORDINANCE: The official enactment by the City Council establishing the legal
authority for city officials to obligate and expend funds.
-C- CAPITAL OUTLAYS: Expenditures which result in the acquisition of or addition to fixed
assets which are individually priced more than $1000.
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.
-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 carried as current taxes receivable during the current fiscal year.
-E- EFFECTIVE TAX RATE: The property tax rate set necessary to generate the same tax
dollars as the previous tax year.
-F- FISCAL YEAR: A twelve month period at the end of which the City determines its financial
condition and the results of its operations and closes it books. West U operates its fiscal year
from January 1 to December 31.
FIXED ASSETS: Assets of a long-term character which are intended to continue to be held or
used, such as land, buildings, machinery and equipment.
FRANCHISE: A special privilege granted by a government permitting the continuing use of
public property, such as city streets, and usually involving the elements of monopoly and
regulation.
FUND: A fiscal and accounting entity with a self-balancing set of accounts recording cash
and other financial resources, together with all related liabilities and residual equities or bal-
ances and changes therein, which are segregated for the purpose of carrying on specific ac-
59
tivities 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
k
i
I
d
bl
t
b
f
i
e-en
-
n
ou
ry
oo
ons o
an ent
ty.
reflect the financial position and the results of operat
keeping, 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
the bonds
needed to re
a
i
t
t
l
h
l
l
d
r.
p
y
ax
s
evy w
atever proper
y
ges to
ace p
e
of West University p
for any particular year. Bonds cannot be issued without voter approval and are usually issued
with maturities of between 15 and 30 years.
-H- HARRIS COUNTY 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 taxa-
tion.
.r
-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 provi-
sion, 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.
-R- REVENUE BONDS: Bonds that are to be repaid from a specific source of revenue. Revenue
bonds are typically financed by user fees charged in Proprietary Funds such as the Water and
Sewer Fund.
REVENUES: Increases in governmental fund type net current assets from other than expen-
diture refunds and residual equity transfers.
-S- SPECIAL REVENUE FUND: A fund used to account for the proceeds of specific revenue
sources that are legally restricted to expenditures for specified purposes.
-T- TAXES: Compulsory charges levied by a government for the purpose of financing services
performed for the common benefit. This term does not include specific charges made against
particular persons or property for current or permanent benefits such as special assessments.
Neither does the term include charges for services rendered only to those paying such charges
as, for example, sewer service charges.
TAX RATE: The amount of tax levied for each $100 of assessed valuation.
U- USER FEES: The payment of a fee for a direct receipt of a public service by the party
benefiting from the service.
60