HomeMy WebLinkAbout2002 Operating BudgetCity of West University Place, Texas
2002 Operating Budget
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City Officials
Linda Lewis
Mayor
■ Members of the City Council
■ Mike Farley
■ Marilyn Griffin
Danny Jackson
Bill May
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Adopted October 8, 2001
Ordinance #1698
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■ Robert (Sherman) Yehl
City Manager
■ Walter Thomas
Finance Director
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City of West University Place, Texas
2002 Operating Budget
Table of Contents
introduction m
Budget Message ...............................................................................v
Combined summary of revenues and changes vu
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
Operations
Capital Project Fund
Summary
Infrastructure Replacement Fund
Summary
Equipment Replacement Fund
Summary
Special Revenue Funds
Summary
Parks Fund
Recycling Fund
Senior Citizens Activity Fund
Court Technology Fund
Appendices
Personnel Summary
Glossary
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57
59
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Introduction -
You are holding the published City of West Uni-
versity Place, Texas 2002 Annual Operating Bud-
get. This document has been prepared to help
you learn of the issues affecting the community
of West University Place. Some people believe
that a city budget is only a financial plan, re-
plete with boring statistics and financial sched-
ules. Although this document has its share of fi-
nancial schedules and statistics, the 2002 Annual
Operating Budget serves other functions as well.
For example, it is a policy document that pre-
sents the major policies that guide how the City
is managed. It is also an operations guide that
gives the public, elected officials and city staff
information pertaining to the production and per-
formance of individual city operations. Finally,
the 2002 Annual Operating Budget is intended
to be a communications tool formally transmit-
ting the City's revenue and expenditure plan for
the year.
Format -
The 2002 Annual Operating Budget is divided
into three major sections: Introductory, Finan-
cial/Operational, and Appendices. The Introduc-
tory section contains the City Manger's letter ad-
dressed to the City Council which explains the
major policies and issues which affected the de-
velopment of the 2002 Annual Operating Bud-
get. This section also contains a chart showing
how the City is organized, and a financial sched-
ule summarizing the budgeted financial activity
for all of the City's funds.
2002 Annual Budget
Introduction
The Financial/Operational section of the 2002
Annual Operating Budget is grouped fast by fund
and then by department. Like most local gov-
ernments, the City uses funds to account for its
financial activities. A Fund is simply a device to
segregate and account for public resources. Fi-
nancial statements, including the adopted 2001
budget are presented for every fund. Like the
checking account statement you receive from
your bank, the statements show beginning bal-
ances, revenues, expenditures and ending bal-
ances for each year. Accompanying the state-
ments are narrative discussions of each fund's
financial activity for the prior year and the ex-
pected activity for 2002. Graphs and schedules
have also been provided to help make certain
points clearer.
Funds are divided into departments or projects.
Each department is presented with a chart show-
ing how it is organized, a brief statement describ-
ing the department's mission, a list of the
department's accomplishments in 2001, and a
discussion of what the department hopes to ac-
complish in 2002. A schedule showing the
department's finances over several years is also
provided.
A detailed schedule showing the City's employ-
ees along with information about wages and sala-
ries; details about the City's debt and revenues;
projections of the City's finances; and a glos-
sary of terms are presented in the appendices.
Should you have any questions regarding the in-
formation presented in this document, please call
the Finance Director, or any other staff members.
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0 City of West University Place
■ A Neighborhood City
® Recycled Paper
■ July 8, 2002
■ 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, the City of West University Place has adopted
■ the 2002 Annual Operating Budget.
This Budget proposes no change in the level of city services but includes the increased debt service
for bonds issued to finance infrastructure replacement. A substantial increase in assessed value and
two cents per $100 valuation increase in the property tax provides funding for the increased debt
service.
■ Other fees and services remain consistent with 2001.
■ The City's tax rate is divided into two components, the maintenance/operations rate and the debt
■ service rate. The 2002 Budget reduces the maintenance/operations tax rate from 20.5 cents per
$100 valuation to 19.5 cents per $100. This reduction is possible due to the growth in assessed
■ values.
■ An annual budget cannot be assessed without first determining where the organization intends to
go and how it intends to get there. The Budget is the City's policy statement in that it represents
■ priorities for the expenditure of public funds. This Budget has been created with these perspectives:
■ The City is a service organization. The most important asset of a service organization is trained,
motivated, and properly led employees. The Budget recognizes the need to recruit, train and keep
■ a workforce that is capable of delivering services at the level the citizens expect. The 2002 Budget
includes a substantial increase in personnel costs stemming from a new pay plan. This pay plan was
■ developed using compensation paid by competing municipalities.
■ The 2002 Operating Budget calls for 98 employees to be funded by the City's General Fund, 15 to
be funded in the City's Water and Sewer Utility, and 10 to be funded by the 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 2002.
■ All fee schedules, user charges and charges for utility services should be reviewed and adjusted
■ to ensure that rates are equitable and cover the cost of the service deemed appropriate by the City
Council. A rate increase for Water and Sewer service is expected to have full impact in 2002.
■ Increased debt service may require additional rate increases to insure compliance with bond reserve
requirements.
■ Fees for Solid Waste Service are not changed, a $50,000 transfer of revenues from the Recycling
■ Fund and lower tipping costs deferred an increase in fees for this service to 2003.
v
3800 University Boulevazd • West University Place, Texas 77005-2899 • 7t3.668.4441 • www.westmorg
■
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 fixture years revenues are to be avoided. The 2002 Proposed Budget meets this standard.
The City will follow long-range plans for capital improvements. A long-range plan for capital
improvement should be prepared and updated each year. This plan may include (in years other
than the firstyear of theplanj "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 plannin to implementation in the 2002 Budget:
Streetlights 300,000
Colonial Park Renovation 150,000
ADA Compliance 20,000
Gate Way Signage 25,000
Other Improvements 145,000
The infrastructure replacement program is entering into its final phase. In 2002 contracts for Prior-
ity Areas 9 and I IA will be let. In 2003 work on Areas 10 and I IB will get underway.
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 are 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 the size of West U, but they are not inexhaustible. The
City has made considerable investment in infrastructure over the past several years. Since there is
no funding available for major capital, other than fund balance and debt, the available balances
have declined steadily since 1994.
$ 3,340,499
$ 9,009,900
$ 9,009,900
$ (250,000) $ 3,090,499
771,937
5,250,250
5,273,356
748,831
1,410,133
4,435,000
4,400,210
1,444,923
323,590
200,000
285,000 -
238,590
(28,739)
983,000
954,180 25,000
25,081
851,189
837,080
1,687,300 275,000
275,969
16,203,469
7,622,150
22,989,450 -
836,169
179,060
332,050
357,000
154,110
88,808
91,500
44,000 (50,000)
86,308
8,973
40,300
27,000
22,273
23,148,919
$ 28,801,230
$ 45,027,396 $ -
$ 6,922,753
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viii
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.
update municipal facilities and to finance infra-
structure. Further use of the Fund Balance to fi-
nance capital assets is planned but this source of
funding for capital projects will be limited in the
future.
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 2001. The 2001 Budget
forecasted revenues to finance the General Fund's
services at $8.2 million. Based on collections and
data available on August 31, 2001, revenues are
projected to meet this target.
Expenditure Estimated for 2001. The 2001 Bud-
get appropriated $9.0 million. Of this amount, $8.2
million was to provide the General Fund's tradi-
tional services and $800 thousand to be transferred
to other funds. The City experienced over
$100,000 in additional, unbudgeted expenditures
as a result of Tropical Storm Allison. However,
total expenditures above the appropriated amount
will be less than one percent.
Financial Position in 2001. By any standard of
measure, the City's General Fund will close 2001
in sound fiscal condition. The estimated balance
available for appropriation will be approximately
$3.2 million. This amount represents 35% of esti-
mated 2001 revenues. Put another way, the Gen-
eral Fund's Operations could be sustained for al-
most five 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, the City's policy is to
maintain a fund balance of not less than 25% of
the General Funds' annual revenue.
The City's General Fund Balance has declined from
the $5.5 million available January 1, 1994. This
decline was planned. The City used its reserves to
2002 Budget -
Projected 2002 Revenues. The City's General Fund
Revenues for fiscal 2002 are forecasted to increase
9.7% over 2001 estimated revenues. Total rev-
enues are expected to be $9.1 million.
Revenues from property taxes will grow by
$314,150, a 7.6% increase. The ad valorem tax
rate dedicated to operations will be $0.195, $0.01
less than the rate levied last year. For the second
year in a row assessed values grew more than 10%,
increasing from $2.0 billion to $2.3 billion (15%)
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 $558,000, 8% lower. Collec-
tions of sales tax dropped in June 2001 and have
not yet recovered.
Franchise taxes provide $875,000, or 9.6% of the
City's General Fund revenues. Utility increases in
2001 should increase this revenue source in 2002.
As in previous years, the 2002 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, as in 2001, a transfer of
$190,000 from the Solid Waste Fund has been
budgeted for similar services.
Expenditures in 2002. The 2002 Proposed Bud-
get recommends an appropriation in the amount
of $9,259,900 in the General Fund. The General
Fund's 2001 Budget was $9,021,680, so this Bud-
get represents a 2.6% increase. Personnel costs are
expected to amount to $7.1 million, up 18.9% over
last year. Implementation of a new pay plan for
public safety employees and adjusting civilian
employees to market accounts for much of this
increase. Additionally medical insurance costs are
expected to increase 25% over the prior year.
General Fund 2002 Budget
Statement of Revenues and Expenditures
$ 3,605,950 $ 4,153,000 $ 4,130,000
828,512
835,000
862,850
786,672
608,000
550,000
492,778
413,170
445,530
372,955
352,100
352,100
160,828
113,310
170,000
380,902
355,000
401,000
274,000
326,000
326,000
346,193
280,000
280,000
352,037
154,600
90,600
631,000
631,000
631,000
8,231,827
8,221,180
8,239,080
596,942
543,680
563,920
1,830,321
2,104,370
2,064,230
2,087,531
2,552,480
2,383,681
1,584,036
1,540,380
1,629,969
1,548,034
1,496,570
1,490,418
812,636
784,200
759,890
8,459,500
9,021,680
8,892,108
(227,673) (800,500) (653,028)
3,993,527 3,993,527
$ 3,993,527 $ 3,193,027 $ 3,340,499 $
$ 4,467,150
875,000
558,000
502,500
482,000
199,250
404,500
365,000
300,000
225,500
631,000
9,009,900
548,850
1,632,090
2,878,150
1,696,680
1,612,230
891,900
9,259,900
3,340,499
2
Distribution of Revenues by Source
uK 7%
vn
10%
■ Property taxes
■
Franchise taxes
❑
sales taxes
❑
Lksness and permits ,
■
Fees for service
❑
Other charges and fsee
50%
a
Recreation fees
❑
Fines and court costs
■
Other revenues
■
Interfimd transactions
Distribution of Revenues by Function
17% 8%
18% Administration
N 3i '
■ Finance
❑ Fire
❑ Police
■ Parks & Recreation
rJ Public Works
18% 31%
2002 Budget General Fund Expenditures
by Major Cost Category
Personal Services $ 6,692,920
Operating Charges $ 2,132,290
Capital $ 434,690
Total $ 9,259,900
4
Administration
Finance
Fire
City Council
City Manager
Parks & Rec
City Attorney
Police I 1 Public Works
Department Mission -
To effectively and efficiently implement and administer the policies
established by the City Council.
City Secretary
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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 legally required publications. The
City Attorney provides City Council with general
counsel, litigation, contract review, and ordinance
review.
Accomplishments in 2001:
• Began pedestrian improvements in Town Cen-
ter and Edloe Linear Greenway.
• Developed Sidewalk Implementation Policy.
• Instituted new salary system.
• Conducted performance review training for
supervisory staff.
• Conducted a municipal election.
• Continued accelerated infrastructure replace-
ment program.
Objectives for 2002:
• Conduct comprehensive citizen survey.
• Completed pedestrian improvements to Edloe
Linear Greenway.
• Implement sidewalk replacement program.
• Enhance website.
Major Budget Items:
• Legal fees and Consultants - $75,000. Pay-
ments to City Attorney.
• City Currents publication and mailing costs -
$40,000.
• Community relations - $10,000. Meetings,
surveys and socials.
• Recruiting and hiring - $20.000. Transferred
to City-wide budget.
$ 251,267
$ 351,345
208,131
241,169
8,550
4,427
$ 467,948
$ 596,941
$ 332,680 $ 365,620 $ 373,200
206,000 193,300 173,650
5,000 5,000 2,000
$ 543,680 $ 563,920 $ 548,850
6
Expenditure Detail
182,382 $ 235,338 $ 241,630 $ 259,670 $ 274,030
965
2,509
3,870
3,120
4,320
687
2,066
2,050
2,330
2,290
7,224
7,264
7,220
7,200
7,200
-
-
-
1,000
-
23,954
31,451
32,660
35,480
35,260
13,060
17,230
17,250
20,080
22,030
13,993
13,321
13,270
14,900
15,940
541
836
730
840
630
8,461
39,887
11,000
18,000
10,000
-
1,443
3,000
3,000
1,500
251,267
351,345
332,680
365,620
373,200
48,483
78,649
48,000
42,000
40,000
1,930
487
-
1,000
1,000
9,923
7,740
10,000
10,000
10,000
98,745
72,643
82,000
72,000
75,000
9,452
25,861
-
5,000
5,000
5,820
6,010
4,450
4,800
5,000
2,334
1,630
7,700
5,000
5,000
5,417
5,519
2,500
2,500
2,500
5,549
5,554
7,000
3,000
-
-
20,175
20,000
20,000
-
560
5,270
4,500
10,000
10,000
11,755
1,859
8,200
8,000
8,500
8,163
9,772
11,650
10,000
11,650
208,131
241,169
206,000
193,300
173,650
8,550
4,427
5,000
5,000
2,000
8,550
4,427
5,000
5,000
2,000
$ 467,948
$ 596,941
$ 543,680
$ 563,920
$ 548,850
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
■
■
■
■
■
■
■
■
■
■
The City's Finance Department is charged with
the responsibility to provide the general supervi-
sion to this Department's two divisions. The Fi-
nance Department provide a wide range of finan-
cial and administrative services to citizens and
other City Departments including: utility and tax
billing, purchasing, budgeting, cash management,
payroll, accounts payable, and financial report-
ing. The Finance Department directs the admin-
istration of the City's Municipal Court. Finally,
expenditures and transfers that cannot be allocated
to other departments in a satisfactory way are in-
cluded in this budget.
Accomplishments in 2001:
• Provided staff support for true bond sales.
• Implemented printing for utility bills.
• Conducted operations from temporary quar-
ters for two months.
Objectives for 2002:
• Standardize billing format to reduce printing
costs.
• Implement lock box processing for water bills.
Budget Changes:
• Human resources - Recruiting and hiring
($22,530), transferred from the City Manager's
Budget.
• Payroll/personnel - Deleted one Accounting
Specialist Position, savings ($50,000).
Major budget expenditures:
• Harris County Central Appraisal District -
$72,000. Required payment for appraisal ser-
vices.
• Audit fees - $25,000. Significant increase ex-
pected due to required changes in reporting.
• Meter Reading Service - $42,000. Cost of
contracted meter reading services.
• Software support - $40,000. Annual support
for financial software.
• Data processing equipment - $7,500. Pur-
chase folder/sealer for high speed mail pro-
cess.
• Computer network maintenance -$50,000.
Cost of maintaining the City's central data net-
work.
• Electricity for streetlights - $161,750.
• Insurance - $116,800.
$ 419,457
$ 338,890
$ 391,520
$ 392,020
$ 409,480
336,346
275,500
309,440
291,200
311,620
3,444
4,500
17,500
17,500
7,500
759,247
618,890
718,460
700,720
728,600
158,823 158,221
152,190
159,050 157,520
12,628 7,529
12,820
7,700 10,020
- 1,302
3,000
3,150 -
171,451 167,052
168,010
169,900 167,540
634,854 1,024,209 1,217,900 1,193,610 735,950
$1,565,552 $1,810,151 $ 2,104,370 $
9
L
Activity Summary
Expenditure Detail
$ 295,022
$ 227,970
$ 272,730
$ 262,000
$ 291,610
7,946
9,810
9,770
20,000
9,690
3,719
2,580
2,830
2,830
1,500
3,612
3,600
3,600
3,600
3,610
9,766
8,420
-
-
-
37,862
31,370
37,740
37,740
38,400
22,556
18,610
21,220
21,220
23,460
34,501
31,810
40,260
40,260
36,060
641
720
870
870
650
3,653
1,000
1,000
3,500
3,000
179
3,000
1,500
-
1,500
419,457
338,890
391,520
392,020
409,480
57,897
39,000
56,000
35,000
40,000
17,965
-
-
-
-
144,830
168,600
184,000
175,000
183,000
16,922
1,000
1,200
3,000
2,600
3,443
1,100
1,500
500
1,200
48,239
30,000
30,000
35,000
40,000
10,572
-
-
-
-
3,551
4,500
6,000
7,200
9,600
8,030
2,500
3,600
6,000
6,000
6,631
10,000
10,000
12,000
10,000
13,585
14,000
12,500
12,500
12,500.000
4,681
4,800
4,640
5,000
6,720
336,346
275,500
309,440
291,200
311,620
3,444
4,500
17,500
17,500
7,500
3,444
4,500
17,500
17,500
7,500
$ 759,247
$ 618,890
$ 718,460
$ 700,720
$ 728,600
10
Expenditure Detail
$ 123,406 $ 116,808 $ 107,110 $ 116,000 $ 112,340
3,636
7,861
10,600
9,500
10,010
2,229
2,364
2,350
1,550
660
9,933
10,493
11,250
10,100
9,680
9,157
9,487
8,900
10,000
8,650
10,215
10,898
11,700
11,600
14,670
247
310
280
300
240
-
-
-
-
1,500
158,823
158,221
152,190
159,050
157,750
2,587
2,665
3,700
2,000
2,700
282
90
900
500
500
605
175
400
200
600
1,109
-
1,000
1,100
1,000
5,467
1,776
1,500
1,500
1,500
954
1,250
2,200
1,200
2,200
1,624
1,573
3,120
1,200
1,520
12,628
7,529
12,820
7,700
10,020
-
1,302
3,000
3,150
-
-
1,302
3,000
3,150
$ 171,451 $ 167,052 $ 168,010 $ 169,900 $
11
Expenditure Detail
$ 83,713
$
$
$
-
46,227
36,000
46,000
290
292
6,000
600
3,600
23,598
18,577
22,000
19,000
37,346
21,276
31,000
38,000
14,828
20,730
14,500
15,120
22,478
18,805
22,000
13,000
776
776
900
900
2,312
-
5,000
-
1,627
1,480
1,800
1,500
20,596
21,421
22,800
23,110
(22,411)
(7,498)
5,000
(7,500)
134,518
175,551
175,000
154,620
-
-
37,300
54,260
15,183
38,949
35,000
35,000
-
17,623
-
-
200,000
650,000
-
800,000
100,000
-
800,000
$ 634,854
$1,024,209
$1,217,900
$1,193,610
46,000
20,000
2,900
3,500
20,000
38,000
16,600
14,300
1,000
1,500
25,400
161,750
50,000
35,000
50,000
250,000
12
Fire
Fire Chi
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 2001:
• Developed Health and Fitness Program for
Firefighters.
• Developed and implemented interlocal agree-
ment with Harris County for food establish-
ment inspections.
• Trained one firefighter as paramedic.
• Updated policies and procedures to comply
with new state law regarding firefighter safety.
Objectives for 2002:
• Conduct ISO inspection to improve class rat-
ing.
• Purchase emergency response vehicle for Fire
Chief.
Budget Changes:
• Increased equipment replacement contribution
to fund a new fire engine in 2008 - $25,000.
Major Budget Items:
• Communication expense - $24,600. Wire-
less communications.
• Operating supplies - $39,500. Fire fighting
supplies, bunker clothing and uniforms.
• Other contracted services - $28,400. Mos-
quito spraying contract and Medical Director.
$ 1,199,364
$ 1,373,146
$ 1,387,690
$ 1,474,290
$ 1,505,080
128,622
171,364
137,690
141,555
180,830
10,607
39,526
15,000
14,124
11,900
$ 1,338,593
$ 1,584,036
$ 1,540,380
$ 1,629,969
$ 1,697,810
14
.
NJ
■
■ Expenditure Detail
869,927 $ 960,253 $ 951,390 $1,026,760 $1,055,010
15,781
64,486
60,160
65,140
50,000
19,294
19,815
20,280
19,480
18,780
3,612
3,962
3,600
3,600
3,600
9,556
2,963
25,000
9,000
-
118,854
138,435
139,280
152,770
148,800
69,426
79,958
77,920
85,460
89,450
81,130
84,059
87,940
93,760
111,800
11,218
17,127
15,120
15,820
21,140
-
605
2,000
1,000
2,000
566
1,484
5,000
1,500
4,500
1,199,364
1,373,146
1,387,690
1,474,290
1,505,080
44,812
54,719
22,930
22,000
24,600
1,474
4,182
6,000
3,650
3,650
11,629
12,640
14,800
13,800
28,400
850
1,310
1,130
1,000
1,770
541
643
-
75
450
15
18,417
17,000
17,000
28,580
6,074
10,617
10,000
9,000
12,000
11,092
2,123
10,000
20,000
15,000
-
1,909
-
-
-
3,409
2,545
3,500
2,500
3,500
28,306
38,074
30,000
30,000
39,550
3,527
3,906
3,000
3,200
4,000
16,893
20,280
19,330
19,330
19,330
128,622
171,364
137,690
141,555
180,830
-
1,518
-
-
3,500
10,607
38,008
15,000
14,124
8,400
10,607
39,526
15,000
14,124
11,900
$1,338,593 $1,584,036 $1,540,380 $1,629,969 $
15
Parks and Recreation
Parks & Recreation
Director
Parks and I Senior
Recreation Services
Department Mission -
To provide the City residents of every age recreation, health, fitness, and athletic
programs.
16
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 2001:
• Completed Park Master Plan.
• Hosted summer concert series.
• Organized Home Place Celebration.
Objectives for 2002:
• Complete renovation of Colonial Park.
• Complete usage study for YMCA property.
• Facilitate move to YMCA property.
Activity Summary
Budget Changes:
• Budget includes three months activity at the
YMCA - $10,500.
Major Budget Items:
• Grounds and right of way maintenance -
$75,000. Mowing and maintaining City
owned property.
• Utilities - $80,630. Pays for lighting at base-
ball fields and the Community Center.
• Contract sports program - $27,000. Payment
to Tri-Sports for youth sports program.
• Swimming pool maintenance - $19,000.
$ 342,894
$ 367,983
$ 358,590
$ 373,840 $ 441,800
316,504
288,288
245,570
240,080 270,330
7,196
10,490
23,700
- 6,250
666,594
666,761
627,860
613,920 718,380
116,820
119,018 123,490
120,770 137,670
19,736
26,857 24,850
25,200 33,400
3,387
8,000
- 2,540
139,943
145,875 156,340
145,970 173,610
$ 806,537 $ 812,636 $ 784,200 $ 759,890 $
17
Expenditure Detail
$ 149,663 $ 227,234 $ 124,680 $ 240,020 $ 293,620
756
1,028
1,000
3,560
1,500
966
922
840
1,060
1,020
4,833
3,911
3,600
3,750
3,610
141,065
86,488
190,000
69,800
79,420
16,215
16,599
17,960
17,960
20,640
18,447
19,597
10,180
24,250
19,600
7,342
6,351
6,690
5,210
14,300
3,607
5,498
2,140
5,630
6,090
-
64
-
150
-
292
1,500
2,450
2,000
342,894
367,983
358,590
373,840
441,800
21,162
24,011
1,500
6,230
17,000
55,929
32,848
10,000
-
-
27,000
-
27,000
27,000
27,000
-
45
-
50
500
12,500
13,542
12,500
12,500
12,500
3,277
8,926
2,000
5,000
5,250
66,601
74,474
70,000
70,000
75,000
24,670
18,567
19,000
12,000
19,190
-
230
-
-
-
744
4,939
3,000
3,000
3,500
4,665
3,017
3,500
3,500
3,500
14,638
11,042
15,000
15,000
14,000
6,793
9,062
7,000
7,800
9,250
3,611
2,280
3,070
3,000
3,010
74,914
85,307
_ 72,000
75,000
80,630
316,504
288,288
245,570
240,080
270,330
7,196
7,567
-
-
6,250
-
2,923
3,100
-
-
-
-
20,600
-
7,196
10,490
23,700
-
6,250
$ 666,594 $ 666,761 $ 627,860 $ 613,920 $
18
Expenditure Detail
$ 79,198
$ 84,019
$ 84,820
$ 85,160
$ 95,380
952
124
2,170
1,000
2,350
1,448
1,123
1,020
1,270
1,200
4,460
2,800
3,500
-
-
10,537
10,920
11,840
11,540
12,760
6,125
6,302
5,660
6,380
5,870
13,260
12,714
13,480
14,410
18,800
840
1,016
1,000
1,010
1,210
116,820
119,018
123,490
120,770
137,570
3,067
4,565
3,000
3,000
5,000
6,344
10,122
8,000
8,000
10,500
-
1,699
2,900
1,500
3,000
160
221
300
200
300
-
4,225
-
-
-
3,900
1,754
3,900
3,900
7,600
2,611
282
1,200
1,000
1,000
626
204
1,200
3,500
1,000
744
692
1,000
1,000
1,000
285
1,734
800
800
800
840
1,359
1,300
1,300
1,400
1,100
1,000
1,000
1,500
59
-
250
-
300
19,736
26,857
24,850
25,200
33,400
-
-
7,000
-
2,540
3,387
1,000
-
3,387
8,000
-
2,540
,
$ 139,943
$ 145,875
$ 156,340
$ 145,970
$ 173,510
19
Police
Police Chief
Police Communications
Department
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 2001:
• Implementation of Chaplain Program.
• Completed the remodeling of Communica-
tions Center and bringing dispatcher staffing
level to 100%.
• Brought Department into full compliance with
state "racial profiling law".
• Developed a database to accurately track and
document all uniform item purchases and is-
suances.
• Continued to develop Neighborhood Watch
program to 66 block captains accounting for
93 blocks throughout the City.
• Re-introduced the D.A.R.E program and com-
pleted a fund raising drive which resulted in
the department's first ever custom D.A.R.E.
car.
• Completed reorganization of the Patrol Divi-
sion.
• Retained the services of a new alarm techni-
cian/consultant.
Objectives for 2002:
• Complete accreditation work necessary to
schedule mock assessment to regain national
accreditation.
• Implement court arraignment system in order
to reduce overtime expenditures associated
with Municipal Court appearances.
• Fill existing vacancies in the Patrol Division,
reducing overtime expenditures and improv-
ing delivery of policy services.
• Implementation of new alarm ordinance and
related procedures to significantly reduce the
number of false alarms.
• Implementation of new award program within
the department to recognize exemplary service
by employees.
Major Budget Items:
• Equipment maintenance - $56,500. Mainte-
nance contract for public safety dispatch soft-
ware, and computer hardware maintenance.
• Direct Link consultant - $55,000.
• Equipment replacement - $63,200. Trans-
ferred to Equipment Replacement Fund.
$ 1,166,693
$ 1,369,489
$ 1,721,000
$ 1,700,220
227,939
342,455
313,280
266,951
18,850
34,662
51,480
48,480
1,413,482
1,746,606
2,085,760
2,015,651
$ 1,949,420
288,150
2,300,570
. f= 244,359
280,744
384,250
296,230
495,110
49,554
60,180
82,470
71,800
82,470
27
340,924
466,720
368,030
577,580
95
$ 1,7
$ 2,087,530
,552,480
$ 2
$ 2,383,681
$ 2,878,150
21
Expenditure Detail
$ 809,624 $ 918,193 $ 1,166,520 $1,154,720 $1,334,270
49,792
93,232
107,550
103,600
97,740
8,919
8,869
8,850
10,720
10,230
3,312
3,632
3,600
3,600
3,610
1,739
1,313
-
-
-
115,290
133,590
173,050
171,220
186,810
66,540
76,294
96,190
93,760
102,490
89,280
100,679
124,300
124,380
165,510
20,152
32,813
35,940
35,220
43,760
2,045
355
2,000
1,500
2,000
-
519
3,000
1,500
3,000
1,166,693
1,369,489
1,721,000
1,700,220
1,949,420
8,262
17,024
10,000
22,140
10,000
1,610
3,437
7,750
4,000
4,000
-
-
-
-
9,450
7,750
1,144
2,000
1,000
2,000
1,543
803
1,830
760
1,000
13,662
13,880
15,000
13,330
13,500
94,695
127,958
95,300
95,221
63,200
26,566
74,428
45,000
27,500
56,500
16,348
10,683
21,400
10,000
25,000
213
10,424
-
5,000
2,500
1,881
2,617
3,000
2,500
3,000
4,138
11,918
10,500
8,000
10,500
5,895
9,515
16,500
12,000
16,500
6,988
3,616
10,000
6,000
7,000
19,382
18,800
20,000
20,000
22,500
9,332
21,960
25,000
23,000
25,000
9,674
14,248
30,000
16,500
16,500
227,939
342,455
313,280
266,951
288,150
_
16,005
32,077
45,480
45,480
13,500
2,845
2,585
6,000
3,000
49,500
18,850
34,662
51,480
48,480
63,000
$1,413,482
$1,746,606
$ 2,085,760
$2,015,651
$2,300,570
22
Expenditure Detail
$ 169,690 $ 195,399 $ 280,680 $ 214,440 $ 363,230
8,539
16,788
11,600
17,410
17,420
1,191
1,282
1,140
1,250
1,200
5,816
4,480
-
-
-
23,008
27,305
34,710
27,210
48,150
13,605
16,137
20,370
17,800
2,340
21,351
18,459
35,240
17,700
61,980
1,159
894
510
420
790
244,359
280,744
384,250
296,230
495,110
16,645
981
7,620
3,000
7,620
28,755
49,823
55,000
55,000
55,000
2,758
6,671
10,000
10,000
10,000
864
1,594
7,250
1,200
7,250
532
1,111
2,600
2,600
2,600
49,554
60,180
82,470
71,800
82,470
23
Public Works
Public Works
Director
Administration
Building I Streets and Fleet and
Inspection Drainage 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 (S) 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 2001:
• Adopted new 2000 International Building
Codes.
• Amended fee schedule.
• Eliminated ten ponding sites in the City.
• Initiated Storm Water education program at
West University Elementary School.
• Evaluated need for GIS/Mapping project.
Objectives for 2002:
• Acquire Code Enforcement/Animal Control
Officer.
• Complete ADA transition plan for all facili-
ties.
• Achieve compliance with Senate Bill 5. Ob-
tain 5% reduction in power usage by Decem-
her 31, 2002.
• Complete Geographic Information System
(GIS) needs assessment, feasibility study, and
implementation plan.
• Complete at least 50% of historic property field
records scanning.
• Develop Phase II Storm Water Management
Plan.
Budget Changes:
• Added a code enforcement officer position to
Building Services Division - $50,000.
• Deleted a maintenance worker position from
Streets and Drainage - $50,000.
Major Budget Items:
• Building maintenance - $75,000.
• Maintenance of streets and drainage systems
- $30,000.
• Custodial contract for city facilities -
$70,000.
• Street sign maintenance - $30,000.
$ 234,519
$ 235,438
$ 193,570
$ 188,880
$ 183,780
121,772
72,962
50,820
53,110
46,220
2,794
1,403
6,900
6,900
3,000
359,085
309,802
251,290
248,890
233,000
269,616
342,210
416,860
428,260
534,330
103,920
70,944
50,910
51,750
64,780
1,050
3,277
2,500
3,800
3,500
374,586
416,431
470,270
483,810
602,610
378,095 453,917
377,900
385,100 376,340
156,107 157,678
154,400
127,540 140,790
- 2,911
7,000
5,253 -
934,202 614,507
539,300
517,893 517,130
ME 63,414 65,888 72,110 75,260 82,990
139,709 129,895 134,800 158,900 176,500
10,074 11,512 6,500 5,665
213,197 207,295 213,410 239,825 259,490
$1,481,070 $1,548,034 $1,474,270 $1,490,418 $1,612,230
25
L
Expenditure Detail
176,203 $ 168,599 $ 138,870 $ 127,930 $ 128,190
983
4,865
810
2,780
3,340
1,503
1,779
1,750
2,900
480
3,612
3,632
3,600
3,600
3,610
3,777
5,500
2,400
9,100
800
19,934
21,770
19,510
18,350
17,500
13,840
13,526
10,630
9,940
9,570
13,766
12,594
10,550
11,110
14,790
447
1,181
450
470
500
335
795
2,000
1,200
2,000
119
1,196
3,000
1,500
3,000
234,519
235,438
193,570
188,880
183,780
15,230
2,655
800
1,840
1,840
398
185
400
400
410
17,169
11,874
15,000
15,000
20,000
69,021
36,895
15,000
15,000
-
831
864
1,075
1,000
1,000
518
255
375
300
480
2,600
3,017
2,600
2,600
-
4,805
2,126
1,600
3,000
3,650
2,244
6,646
7,200
7,200
8,640
4,412
2,923
3,500
3,500
4,500
1,100
1,402
1,000
1,000
1,100
77
-
-
-
-
215
37
2,270
-
-
3,152
4,083
-
2,270
4,600
121,772
72,962
50,820
53,110
46,220
- - 2,900 2,900 3,000
2,794 1,403 4,000 4,000 -
2,794 1,403 6,900 6,900 3,000
$ 359,085 $ 309,802 $ 251,290 $ 248,890 $ 233,000
26
Expenditure Detail
$ 187,990 $ 226,211 $ 290,360 $ 313,670 $ 388,520
7,231
20,912
12,000
12,000
17,130
964
1,199
1,260
1,260
1,500
14,425
17,741
12,000
1,070
-
24,830
32,538
40,220
43,970
52,580
15,466
18,676
22,490
24,090
31,180
17,742
23,264
36,880
28,970
38,630
968
1,604
1,650
1,730
2,290
-
66
-
1,500
1,500
-
-
1,000
269,616
342,210
416,860
428,260
534,330
1,840
6,467
2,500
2,500
2,500
1,083
1,100
4,000
3,000
4,000
66,560
19,023
15,000
10,000
12,500
310
1,072
1,280
1,000
1,500
630
606
700
850
1,000
15,200
16,467
-
-
10,350
6,949
7,009
4,000
15,000
8,000
2,113
1,850
1,500
1,100
2,500
1,312
1,804
3,500
2,000
3,500
5,645
10,577
6,900
5,800
6,900
1,350
1,509
2,500
1,500
3,000
928
3,460
9,030
9,000
9,030
103,920
70,944
50,910
51,750
64,780
1,050 3,277 2,500 3,800 2,500
- _ - - 1,000
1,050 3,277 2,500 3,800 3,500
$ 374,586 $ 416,431 $ 470,270 $ 483,810 $ 602,610
27
Expenditure Detail
$ 250,205
8,941
6,668
34,856
20,221
40,652
16,510
42
378,095
1,655
112
35,200
7,495
13,353
56,490
202
8,576
7,924
11,659
1,334
12,107
$ 273,592 $ 240,210 $ 224,980 $ 229,110
34,674
13,440
30,650
14,660
6,422
5,170
5,810
4,090
343
-
-
-
41,308
34,380
38,320
32,020
23,836
19,050
20,350
18,990
48,570
45,870
47,900
58,080
25,030
18,480
17,090
16,390
142
300
-
500
-
1,000
-
2,500
453,917
377,900
385,100
376,340
1,825
700
2,000
2,000
34
100
100
100
38,133
35,200
35,200
21,440
5,800
6,500
2,500
6,700
7,558
8,000
6,890
10,000
61,819
30,000
15,000
30,000
45
30,000
35,000
30,000
69
-
100
-
11,553
8,500
10,500
9,800
7,054
7,500
4,750
9,500
12,772
13,000
3,000
10,000
424
4,900
4,000
2,000
10,593
10,000
8,500
9,250
157,678
154,400
127,540
140,790
2,911
7,000
5,253
-
2,911
7,000
5,253
$ 534,202 $ 614,507 $ 539,300 $ 517,893 $ 517,130
28
Expenditure Detail
$ 43,907
$ 45,437
$ 51,860
$ 52,460
$ 55,640
x 2,446
4,236
2,500
4,070
5,890
642
427
420
560
540
6,208
6,568
7,310
7,400
8,020
3,549
3,773
4,060
4,120
4,760
5,520
3,809
4,410
5,120
5,220
1,142
1,638
1,550
1,530
1,920
-
-
-
-
1,000
63,414
65,888
72,110
75,260
82,990
878
1,336
700
550
1,200
45,914
44,735
55,000
37,290
60,000
-
-
1,500
-
5,080
6,008
1,453
2,000
5,170
16,800
854
2,674
63,100
2,000
3,000
69,835
59,794
-
103,100
75,000
14,793
17,289
10,000
8,790
12,920
1,412
2,446
2,000
2,000
1,500
15
143
500
1,000
-
25
-
-
-
139,709
129,895
134,800
158,900
176,500
10,074
11,512
6,500
5,665
-
10,074
11,512
6,500
5,665
-
$ 213,197
$ 207,295
$ 213,410
$ 239,825
$ 259,490
29
30
Debt Services Fund
■
■
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 of West University Place uses debt fi-
nancing to fund large capital investments. Streets,
drainage, water and waste water systems are all
constructed with borrowed funds. The Debt Ser-
vice Fund does not finance all of the City's bonded
debt service. The Water and Sewer Fund also pro-
vides funds to repay debt.
In 2002 the Debt Service Fund will finance
$5,263,356 of debt service, a 17.1% increase over
the amount funded in 2001.
To fund this increase, an ad valorem tax rate of
$0.225 per $100 will be required in 2002. The
tax rate increased only one cent over the 2001
tax rate because a 15% increase in assessed val-
ues provided the additional revenue.
The City Charter limits City's bonded debt to 5%
Summary
of the assessed value. Since the projected assessed
value for the City in 2001 is $2.3 billion, the cur-
rent debt limit under this provision is
$115,000,000. As of January 1, 2002 the City
will owe a total of $76,960,000 to bondholders of
all outstanding tax supported bonds. Of this total
amount, the amount to be financed by the Debt
Service Fund using property taxes will be
$60,095,000.
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 $6 million of
General Obligation Bonds in 2002. This will leave
$6.55 million in authorized, but un-issued Gen-
eral Obligation Bonds approved by the voters in
1995. hi order to absorb the debt service on these
future bonds and those currently outstanding, the
City will need to raise the tax rate about one cent,
provided the growth in assessed values continues.
This would give rise to a property tax rate of around
$0.43, over ten cents below the projections sup-
plied to the voters when the infrastructure replace-
ment program was launched.
12/31/2002
Retirements
12/31/2002
Interest
$ 5,365,000
$ 980,000
$ 4,385,000
$ 277,403
150,000
150,000
-
5,925
9,585,000
260,000
9,325,000
504,755
6,350,000
200,000
6,150,000
356,065
14,195,000
270,000
13,925,000
677,194
20,950,000
195,000
20,755,000
1,153,744
-
-
6,500,000
-
3,370,000
-
96,250
130,000
130,000
-
7,020
$ 60,095,000
$ 2,185,000
$ 61,040,000
$ 3,078,356
31
Statement of Revenues and Expenditures
WOMPM.
$ 811,335 $ 838,547 $ 838,547 $ 771,937
3,770,737
4,327,000
4,327,000
5,150,250
94,818
250,000
100,000
100,000
3,865,555
4,577,000
4,427,000
5,250,250
4,676,890
5,415,547
5,265,547
6,022,187
1,780,000
1,880,000
1,880,000
2,185,000
2,051,501
2,603,610
2,603,610
3,078,356
6,842
10,000
10,000
10,000
3,838,343
4,493,610
4,493,610
5,273,356
$ 838,547 $ 921,937 $ 771,937 $ 748,831
32
Water and Sewer Fund
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. Spe-
cifically, enterprise funds are meant to be self-sup-
porting. The Water and Sewer Fund (Water Fund)
accounts for the revenue, expenditures and trans-
fers associated with the operation of the water and
sanitary sewer system. User fees finance the sys-
tem 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
compared to expenditures made to acquire and
repair capital assets. This is true in West Univer-
sity Place. The City has approximately $27 mil-
lion invested in capital assets associated with the
water and sewer utility. Put another way, the City
could operate the water and sewer utility for ten
years on the cash it has invested in the system's
capital assets. Additionally, much of the Water
Fund's capital was acquired over thirty years ago.
The cost of replacing the Fund's $27 million 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 -
2001 Financial Activity. During 2001 the rain re-
turned and Water consumption dropped. A rate
increase took effect on April 1, 2001, but revenues
are expected to fall well below the revenues an-
ticipated in the 2001 Budget. Based on historical
consumption patterns of water and sewer services,
the system should generate approximately $3.1
million in billings for services.
Even though much of the cost associated with
water utility varies with usage, expenditures are
expected to exceed the 2001 Budget. Overtime
associated with water main breaks is expected to
drive personnel over budget by $20 thousand.
Heavy rains increased the cost of electricity needed
to operate the sewer system over budget by $100
thousand.
Altogether, Water Fund expenditures should
amount to $4.4 million, including debt service
($948,940).
The 2002 Budget. The 2002 Proposed Budget is
based on revenues of $4,435,000; an 11% increase
over the 2001 budget. This increase is based on
the rate increase put into place in 2001 being in
effect for a full year and water consumption re-
turning to a more normal level. If revenues do
not materialize a rate increase will be required in
2002 in order to insure compliance with bond re-
serve requirements.
All water and sewer supported bonds have been
issued but the debt on these bonds will increase in
2002, and again in 2003.
Budgeted expenditures are $4,400,210. System
operations are expected to cost $2,985,210, in-
cluding the $441,000 budgeted to reimburse the
General Fund for costs it incurs on behalf of the
Water Fund, and $1,215,000 to pay the principal
and interest on outstanding revenue bonds.
33
Statement of Revenues and Expenditures
$ 3,044,569 $ 2,247,253 $ 1,990,663 $
3,084,122
3,711,000
3,500,000
4,100,000
343,699
275,000
325,000
325,000
-
10,000
5,000
10,000
3,427,821
3,996,000
3,830,000
4,435,000
6,472,390
6,243,253
5,820,663
5,845,133
2,245
2,312,650
2,470,590
2,544,210
1,000
441,000
441,0 00
441,000
2,440
550,000
550,000
200,000
9,452
JJW
948,940
948,940
1,215,000
5,137
4
4 252,590
4,410,530
4,400,210
7,253
$ 1,990,663
S 1,410,133
$ 1,444,923
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 2001:
• Completed major emergency repairs to the 15-
inch sewer main on Rutgers Avenue.
• Coordinated utility services through the startup
of four major infrastructure projects (7B, 8,
12 and Edloe Street) and completion of two
major infrastructure projects (7A and Edloe
Street).
Objectives for 2002:
• Complete renovations to Water Well No. 7.
• Complete water and sewer relocations to new
mains in complted priority areas.
• Audit and update citywide meter inventory;
target 5% improvement in water accountabil-
ity.
Major Budget Items:
• Purchased surface water - $970,000. Pay-
ments to the City of Houston for treated drink-
ing water.
• Electricity to operate water and wastewater
plants, wells, and lift stations - $305,000.
$ 573,429 623,886 660,300 684,200 772,100
$ 1,780,569 1,875,058 1,594,590 1,744,390 1,757,110
7,187 18,740 42,000 42,000 15,000
10$2,361 , 185 2,517,683 2,296,890 2,470,590 2,544,210
36
Expenditure Detail
I.
$ 393,627 $ 386,267 425,440 $ 389,440 $ 479,800
4,076
16,082
16,500
16,450
16,800
18,034
42,381
24,400
50,200
44,200
5,643
5,538
5,660
6,350
5,960
647
5,703
-
47,950
6,200
54,485
59,002
61,130
61,900
70,530
31,568
34,045
34,070
34,470
33,900
54,443
59,534
78,500
61,760
98,780
9,682
13,212
11,600
12,680
11,430
1,224
1,696
3,000
3,000
4,500
-
425
-
-
-
573,429
623,886
660,300
684,200
772,100
14,976
32,792
15,900
15,900
7,500
-
-
-
16,000
1,006,632
1,106,714
960,000
960,000
970,000
183,887
34,674
35,400
42,000
40,700
35,247
27,447
35,950
35,950
52,220
1,957
2,398
2,850
2,850
3,500
63,800
69,117
63,800
63,800
65,800
20,674
20,497
20,500
20,500
22,500
4,826
9,676
6,000
9,000
7,500
1,486
19,050
7,000
7,000
8,500
51,448
61,570
54,000
70,000
65,000
86,103
84,909
86,400
86,400
85,000
-
135
-
-
1,192
1,137
1,500
1,000
1,500
21,980
28,119
23,080
35,000
27,700
11,646
13,811
9,000
10,500
10,600
9,210
10,038
5,000
6,000
7,000
35,894
35,989
39,720
50,000
42,000
7,311
12,745
18,490
18,490
19,090
222,300
304,240
210,000
310,000
305,000
1,780,569
1,875,058
1,594,590
1,744,390
1,757,110
7,187
18,740
42,000
42,000
15,000
7,187
18,740
42,000
42,000
15,000
$2,361,185 $2,517,683 2,296,890
$2,544,210
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 $25,000 or less are routinely bud-
geted in the Water and Sewer Operating Fund. This
Fund plans for larger projects, which are unusual
in both the size and scope of the work.
Fund Activity -
The 2001 Budget provided $645,000 to fund capi-
tal repairs and maintenance. During 2001, the City
will spend an estimated $234,830 repainting a
tank, repairing the Wakeforest Water Tower and
renovating water well number 7.
New projects. The Wakeforest Ground Storage
Tank requires repainting and rehabilitation. The
estimated cost to be incurred in 2002 is $25,000.
$75,000 has been provided for major repairs to
tanks and equipment at the waste water treatment
plant.
$ 196,270 $ 358,420 $ 358,420 $
270,833 550,000 200,000 200,000
15,849 - - -
286,682 550,000 200,000 200,000
482,952 908,420 558,420 523,590
2432
124532
MIES
645,000
645,000
234,830
234,830
285,000
285,000
358,420
$
$ 263,420
$ 323,590
$ 238,590
38
Project Schedule
39
40
The Solid Waste Fund
Summary
Fund Description
The City collects and disposes of solid waste for
its citizens. Prior to 1998 this activity was ac-
counted for in the General Fund. Since a policy
goal of the City is to finance the solid waste ser-
vice with user fees, the 1998 Operating Budget
separated its financial activity from the General
Fund and created an enterprise fund.
In addition to insuring that the solid waste service
is truly fee supported, separating the waste removal
service from the other services provided by the
General Fund will highlight the impact of efforts
to reduce the flow of waste to the landfill.
Fund Financial Activity -
Financial Activity in 2001. For the year ended De-
cember 31, 2001, the Solid Waste Fund is ex-
pected to bill an estimated $845,000 for solid
waste services. Revenue from solid waste fees
tends to be very stable.
$ 97
831,259
4,788
836,047
The direct cost of providing solid waste services
in 2001 is expected to amount to $706,620. Di-
rect 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 delivery of solid waste
services. Primarily, the General Fund pays these
costs. In 2001 $190,000 was provided toward re-
imbursing the General Fund for these indirect
costs, bringing the total cost of service to
$891,620.
2002 Budget The 2002 Budget is based on rev-
enues of $983,000, including a $50,000 transfer
of funds raised from recycling and $78,000 raised
by an increase in solid waste service fees.
Expenditures are expected to total $954,180 in-
cluding of the $190,000 payment to the General
Fund.
$ 112,206 $ 17,881 $ (285
852,000 845,000
923,000
- 5,000
10,000
- -
50,000
852,000 850,000
983,000
964,206 867,881
954,261
725,972 764,340 706,620
190,000 190,000 190,000 _
915,972 954,340 896,620
$ 17,881 $ 9,866 $ (28,739) $
764,180
81
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 2001:
• Replaced one solid waste truck.
• Implemented household hazardous waste dis-
posal voucher program; 50% funded through
HGAC grant.
• Provided recycle bins to all households
Objectives for 2002:
• Complete department reorganization to im-
prove customer service.
• Finalize plans for solid waste disposal at South-
west Transfer Station.
Major Budget Items:
• Landfill tipping fees - $154,000.
• Motor Vehicle Maintenance - $25,000.
• Payments to the General Fund for administra-
tion and insurance - $190,000.
off $ L34 ,173 $ 370,421 $ 388,140 $ 217,866 $ 431,430
,140 355,551 561,000 144,114 332,750
- 5,000 - -
688,313 725,972 954,140 361,980 764,180
43
Expenditure Detail
$ 198,380 $ 191,618 $ 227,990 $ 231,180 $ 259,300
21,998
15,663
15,000
11,670
12,770
6,201
5,822
6,020
5,280
4,210
33,428
66,050
30,000
36,090
25,000
27,461
27,992
33,220
32,190
33,900
16,681
16,188
18,620
17,810
21,140
27,443
31,877
40,700
36,570
56,410
10,246
15,115
15,090
14,650
17,120
1,335
96
1,500
-
1,580
343,173
370,421
388,140
385,440
431,430
3,114
800
400
1,000
-
-
-
-
1,000
148,659
124,733
140,000
140,000
154,000
20,956
27,708
25,000
2,588
-
6,478
133
27,200
12,000
6,000
104,210
112,992
104,300
104,300
107,250
5,793
9,790
7,000
6,000
6,000
23,536
43,979
30,000
50,000
25,000
8,694
7,086
9,000
9,000
7,500
21,588
27,914
25,000
25,000
22,500
150
5
400
400
1,000
1,962
1,211
2,300
-
-
-
-
190,000
1,500
1,500
345,140
355,551
561,000
351,188
332,750
5,000
5,000
$ 688,313 $ 725,972 S 954,140 S 736,628 $ 764,180
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 2001 budget
provided $1,559,390 to fund projects. The
sources of these funds were transfers from the
General Fund; lease purchase contracts; grants;
interest; and contributions.
The Fund began 2001 with a $226,884 deficit due
to unplanned expenditures to acquire park land.
During 2001 the Fund received $825,000 from
other funds and $16,944 in interest. Additionally,
certificates of obligation amounting to $3,325,000
provided funding for the purchase of the YMCA.
Expenditures for Capital Projects amounted to
$3,281,004 leaving a balance of $336,364 at De-
cember 31, 2001.
Projects completed in 2001 include: The Police
Dispatch Renovation and Whitt Johnson Park.
2002 Appropriations. Appropriations for 2002
include funding for projects underway when the
current fiscal year ends on December 31, 2001
and six new projects.
Summary
Projects underway on January 1, 2002 include:
Edloe Park - The County is to install two pedes-
trian bridges across Poor Farm Ditch. This project
provides funds to connect the City's existing in-
frastructure to those bridges. This project is ex-
pected to cost $50,000.
Edloe Downtown - The City, with State Participa-
tion will spend $1.1 million on infrastructure im-
provements in the Edloe Street Downtown area.
Six completely new projects have been included
in the 2002 Budget:
The foundation of the Community Building needs
to be leveled, the expected cost is $40,000.
Software to allow online registration for Recreation
Classes conducted by the City's Parks and Recre-
ation Department is expected to cost $30,000.
Afeasibility study to help the City develop a plan
to implement a Geographic Information System
is funded at $20,000.
The American with Disabilities Act mandated
changes in City Facilities to allow access by dis-
abled persons. The total cost of bringing the City
into compliances is expected to cost $20,000.
The first year of a multi-year $1.5 million street
light replacement program is expected to cost
$300,000.
Funding for signage at the City's gateways
amounts to $25,000.
A study on the feasibility of relocating the City's
public works operation yard to Wake Forest is
expected to cost $30,000.
45
$ (657,397) $ (226,884) $ 851,189
16,426 35,000 50,000
900,000 800,000
250,000
52,083 25,000
25,000
- 350,000
512,080
3,370,000
-
250,000
-
968,509 4,830,000
837,080
537,996 3,751,927 1,687,300
$ (226,884) $ 851,189 $ 969
46
Infrastructure Replacement Fund
Fund Description -
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 m
2011, the accelerated schedule anticipates for the
completion of the seven remaining priority areas
by 2004.
Summary
Program Funding and Progress -
The Infrastructure Replacement Program is enter-
ing into its final phase. In 2002 contracts will be
let for Priority Areas 9, and 11A. In 2003 work on
Priority Area 10 and 11B will get underway.
Funding for these contracts will be secured by
selling $6,000,000 of General Obligation Bonds
in 2002.
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 established when the infrastructure pro-
gram began and will begin to flatten out in 2003.
The remaining priority areas will be financed by
a future bond sale amounting to $6,550,000, in-
terest income, grants from METRO, and fund bal-
ances in the General Fund and Water and Sewer
Fund
Fund Activity -
During 2001, work continued in priority areas 6B and
7A, 7B, and 8. Additionally, preliminary engineering
and planning was underway for Priority Areas 9 and
11A. The 2001 budget appropriates funds to areas
7B, 8 and 12.
47
$ 7,665,000 $ 7,583,495 $ 81,505
6,200,000
5,242,454
265,500
50,000
7,240,000
7,055,710
26,522
50,000
7,800,000
4,027,342
1,000,000
500,000
8,197,000
691,594
2,227,930
5,277,500
9,673,000
248,398
2,007,660
7,416,950
8,924,000
143,264
147,730
4,400,000
6,882,000
-
-
550,000
6,106,000
89,039
150,000
2,500,000
8,037,000
-
-
550,000
4,723,000
323,210
2,834,020
1,570,000
376,000
-
100,000
25,000
100,000
-
-
100,000
$ 81,923,000
$ 25,404,506
$ 8,840,867
$ 22,989,450
$ 13,450,438 $ 23,381,436 S 16,203,469
547,825
260,000
260,000
841,753
1,402,900
1,362,150
16,107,933
E&
-
6,000,000
17,497,511
1,662,900
7,622,150
30,947,949
25,044,336
23,825,619
7,566,513 8,840,867 22,989,450
7,566,513 8,840,867 22,989,450
$ 23,381,436 $ 16,203,469 $ 836,169
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 -
The Equipment Replacement Fund was established
in the 1998 Budget. Currently, the City has equip-
ment that cost more than $1.9 million in service.
The cost to replace this equipment is estimated to
exceed $2.8 million.
In order to avoid fluctuations caused by replacing
large capital and to more carefully plan for the
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
2002 the equipment replacement charges amount
to $319,800.
The City expects to spend $357,000 for equip-
ment in 2002. Two new patrol vehicles for the
police department are expected to cost $30,000
apiece.
Four pickup trucks are also scheduled to be re-
placed: a pickup truck used by Streets and Drain-
age Maintenance and three trucks used in Water
Field Services. Funding in the amount of $140,000
is also allocated to replace a solid waste truck.
The Equipment Replacement Reserve is expected
to decline to $154,110.
$ 105,924 $ 145,420 $ 145,420 $ 1
221,759
201,480
201,480
148,750
69,116
63,700
63,700
63,800
112,992
104,210
74,210
107,250
4,680
-
5,000
5,000
5,478
7,250
7,250
7,250
414,025
376,640
351,640
332,050
519,949 522,060 497,060
374,529
324,000
318,000
357,000
jjj2jNjW$
145,420
$ 198,060
$ 179,060
$ 154,110
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 Court Technology Fund accounts for rev-
enues generated by a four dollar Court Technol-
ogy Fee charged on every ticket issued in the City
of West University Place.
51
Activity Summary
The Parks Fund -
A small fund balance, negligible contributions and
lower interest rates reduced the amount available
to transfer to $6,173.
52
The Recycling Fund -
The Recycling Fund is closely related to the Solid
Waste Fund. The 2001 Budget was based on ex-
pected revenues of $41,500. Expenditures in 2001
include a community awareness program and re-
cycling containers. Recycling revenues rebounded
during 2001 and are expected to more than double
Activity Summary
the estimates used in the budget
Revenues in 2002 are expected to be $91,500.
Expenditures consist of a $25,000 transfer to the
Capital Projects Fund to offset the cost of the re-
cycling center, $50,000 transfer to the Solid Waste
Fund to defer a rate increase for solid waste dis-
posal and $44,000 to support recycling programs.
$ 542 $ 34,308 $ 34,308 $
1,076 1,500 1,500 1,500
98,676 90,000 90,000 90,000
48,335 - - -
48,087 41,500 91,500 91,500
48,629 75,808 125,808 180,308
62,238
44,000
12,000
44,000
-
-
-
50,000
52,083
25,000
25,000
25,000
114,321
69,000
37,000
119,000
$ 34,308
$ 6,808
$ 88,808
$ 61,308
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 Senior Citizens Board. In order to
increase the internal controls over these funds and
to comply with State and Local laws, accounting
for this activity is being transferred to the Finance
Department. In 2002 revenues, consisting of ac-
tivity fees paid by seniors, are expected to amount
to $15,000. Expenditures on these activities are
also expected to be $15,000.
54
Court Technology Fund -
The Court Technology was created to account for
revenues generated by a four dollar Court Tech-
nology Fee charged on every ticket issued in the
City of West University Place. The funds gener-
Activity Summary
ated by this fee may be spent on technology to
support the operation of the City's Municipal
Court. In 2002 revenues are expected to amount
to $20,000. Expenditures for computers and sup-
port are expected to amount to $10,000.
55
56
Appendix
Personnel Summary
December 31, 2001
N/C 1 1 105,000 (current)
N/C 1 1 60,000 (current)
39 1 1 39,469 52,893
39 1 1 39,469 52,893
4 4
ER1
1
1
60,293
80,793
41
1
1
43,478
58,265
39
1
1
39,469
52,893
37
3
2
29,161
39,078
37
1
1
29,161
39,078
34
1
1
24,580
32,939
34
1
1
24,580
32,939
39
1
1
39,469
52,893
34
1
1
24,580
32,939
11
10
ER2
1
1
72,352
96,951
ERl
1
1
60,293
80,793
PL
3
3
56,627
75,886
PS
4
5
49,241
65,988
36
1
-
28,016
37,544
PO
15
15
39,393
52,790
38
1
1
33,743
45,219
PD
9
9
30,581
40,981
35
35
ER2
1
1
72,352
96,951
FM
1
1
55,680
74,616
FC
3
3
55,680
74,616
FL
3
3
46,400
62,180
FF
12
12
36,392
48,769
20
20
ER3 1 1 79,587 106,646
38 1 1 33,743 45,219
57
43
39
38
38
41
38
34
41
38
35
32
34
34
36
ER1
40
38
39
34
32
43
38
38
37
33
32
39
35
33
32
1
1
2
1
I
3
1
0
4
3
1
1
1
22
1
1
1
1
1
1
6
98
1
1
3
3
1
1
3
14
9
1
10
122
1
1
2
1
1
I
3
1
1
4
2
1
1
1
23
1
1
1
1
1
1
6
50,244
39,469
33,743
33,743
43,478
33,743
24,580
43,478
33,743
26,870
21,144
24,580
24,580
28,016
60,293
41,187
33,743
39,469
24,580
21,144
67,332
52,893
45,219
45,219
58,265
45,219
32,939
58,265
45,219
36,008
28,335
32,939
32,939
37,544
80,793
55,195
45,219
52,893
32,939
28,335
98
1
1
1
3
3
1
1
4
1s
50,244
33,743
33,743
29,161
22,289
21,144
39,469
26,870
67,332
45,219
45,219
39,078
28,869
28,335
52,893
36,008
9
1
10
123
22,289
21,144
29,869
28,335
58
Glossary of terms
-A- ACCOUNT: A term used to identify an individual asset, liability, expenditure control, revenue
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 government 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 au-
thority 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: Aplan 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 pub-
lic 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.
59
FUND BALANCE: The difference between governmental fund assets and liabilities, also referred
to as fund equity.
-G- GENERAL LEDGER: A book, file or other device which contains the accounts needed to reflect
the financial position and the results of operations of an entity. In double-entry bookkeeping, the
debits and credits in the general ledger are equal; therefore, the debit balances equal the credit
balances.
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 Uni-
versity 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.
-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 pro-
vided to the county, school districts, cities and municipal utility districts for basis of taxation.
-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 assess-
ments 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 expenditure
refunds and residual equity transfers.
■
-S-
SPECIAL REVENUE FUND: A fund used to account for the proceeds of specific revenue sources
■
that are legally restricted to expenditures for specified purposes.
■
-T
TAXES: Compulsory charges levied by a government for the purpose of financing services per-
formed for the common benefit. This term does not include specific charges made against particu-
lar 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
■