HomeMy WebLinkAbout2004 Operating BudgetCity of West University Place
2004 Operating Budget
City Officials
Burt Ballanfant
Mayor
Members of the City Council
Mike Farley
Teresa Fogler
Steven Segal
Mike Woods
Adopted October 8, 2003
Ordinance #1752
Michael Ross
City Manager
Walter Thomas
Finance Director
CITY OF WEST UNIVERSITY PLACE
2004 ANNUAL BUDGET
INTRODUCTION
This document has been prepared to help you learn of the issues affecting the community of West
University Place. The most obvious function of a City Budget is to provide a financial plan for the
coming year. West University Place's Budget is no exception and as such contains financial schedules and
statistics. Financial plans cannot be prepared without defining what organization intends to accomplish
and how it intends to go about reaching its goals. Because of this the 2004 Annual Operating Budget
serves as a policy document that presents the major policies governing the management of the City. It is
also an action plan the give the public, elected officials and city staff information about what the City is
doing and how efficiently it is being done. Finally, the 2004 Annual Operating Budget is intended to be a
communications tool, formally transmitting the City's financial and operating plan for the coming year.
FORMAT
The 2004 Annual Operating Budget is divided into three major sections: Introductory,
Financial/Operational, and Appendices. The Introductory section contains the City Manger's letter
addressed to the City Council that explains the major policies and issues that affected the development of
the 2004 Annual Operating Budget. This section also contains a chart showing the how the City is
organized, and a financial schedule summarizing the budgeted financial activity for all of the City's funds.
The Financial/Operational section of the 2004 Annual Operating Budget is grouped first by fund and then
by department. Like most local governments, the City uses funds to account for its financial activities. A
Fund is simply a device to segregate and account for public resources. Financial statements, including the
adopted 2004 budget are presented for every fund. Like the checking account statement you receive from
your bank, the statements show beginning balances, revenues, expenditures and ending balances for each
year. Accompanying the statements are narrative discussions of each fund's financial activity for the prior
year and the expected activity for 2004. 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 showing how it
is organized, a brief statement describing the department's mission, a list of the department's
accomplishments in 2003, and a discussion of what the department hopes to accomplish in 2004. Detailed
schedules showing the department's finances over several years and information about staffing are also
provided.
Detailed schedules showing the City's employees along with information about wages and salaries; details
about the City's debt and revenues; details of departmental expenditures; and a glossary of terms are
presented in the appendices.
Should you have any questions regarding the information presented in this document, please call the
Finance Director, or any other staff members; their names and telephone numbers are on the back page.
CITY OF WEST UNIVERSITY PLACE
2004 OPERATING BUDGET
Table of Contents
City Manager's Budget Message
i
General Fund
Summary
1
Administration
5
Finance
7
Police
11
Fire
13
Public Works
15
Parks
19
Debt Service Fund
Summary
21
Water and Sewer Fund
Summary
23
Operations
25
Capital Reserve
27
Solid Waste Fund
Summary
29
Operations
31
Capital Projects Funds
Capital Project Fund
33
Infrastructure Replacement Fund
35
Sidewalk Construction Fund
37
Equipment Replacement Fund
39
Special Revenue Funds
Parks Fund
41
Senior Citizens Activity Fund
41
Court Technology Fund
42
Direct Dental Reimbursement Fund
42
Appendices
Appendix A - Bonded Debt
43
Appendix B - Revenue Sources
45
Appendix C - Pay Grade Salary Structure
47
Glossary of Terms
48
Contacts
51
Ordinance 9 1720
53
0 City of `vest University Place
A Neighborhood City
® Recycled Paper
October 15, 2003
Honorable Mayor Burt Ballanfant
City Council Members
City of West University Place
3800 University Boulevard
West University Place, Texas 77005
Dear Mayor Ballanfant and City Council Members:
In compliance with State law, the City's Charter and good management practices, we are
pleased to submit the 2004 Annual Operating Budget (Budget) for the City of West
University Place. This budget has been developed with the goal of providing a wide
range of quality services to and maintaining the quality of life for the citizens of the City
of West University Place.
The Budget is a statement of policy, management and planning document, financial
report and a means of communication with the citizens of West University Place. It
reviews past accomplishments, identifies future needs, sets objectives for the coming
year, and defines the purposes and resources to achieve those objectives.
Budget Preparation - Summertime marks the beginning of West University's budget
process. In June of each year the City begins preparing the projections and estimates
needed to compile the Budget. In July Department Heads meet with the City Manager
and the Finance Director to review their goals, objectives and financial needs.
The receipt of the certified tax roll from the Harris County Appraisal District in early
August starts the countdown to Council adoption. The City is required by State law to
adopt a budget within 60 days of the receipt of the certified tax roll. During August and
September Council and staff work together to finalize the Proposed Budget submitted by
the City Manager in August. Public Hearings are held to obtain citizen input and finally,
the Budget is adopted, usually in the first week of October.
2004 Budget Summary - The Budget includes no major changes in baseline city
services.
• Property Taxes - The City's ad valorem property tax rate will increase $1.67 cents
per $100 valuation. The City's tax rate is divided into two components, the
3800 University Boulevard • West University Place, Texas 77005-2899 • 713.668.4441 • www.westu.org
• maintenance/operations rate and the debt service rate. In spite of a 5% growth in
assessed values, the 2004 Proposed Budget increases the maintenance/operations tax
rate from 19.0 cents to 19.67 cents per $100. Increased costs associated with adding
three additional firefighters, employee medical insurance and employee retirement
benefits taken together with revenue losses due to lower interest rates and slower
building activity account for this increase.
The debt service tax rate increased one-cent from $0.24 cents per $100 valuation to
$0.25 cents per $100 valuation due to higher debt service costs. Debt Service
requirements have stabilized
• Fees and Charges - In accordance with the City's Financial Policy, all fees and
charges will be reviewed and adjusted to insure that charges are equitable and are
covering the cost of the service. The City's revenue bond covenants require that net
revenues (operating revenues plus interest) be at least equal to 110% of the principal
and interest requirements for that year. In 2002 the Water and Sewer Fund's net
revenues fell short of that requirement. During 2003 the City undertook a water rate
analysis which recommended that Water and Sewer rates be increased 29%. Council
is expected to adopt this increase just as the 2004 Year begins. Solid Waste service
fees are projected to remain stable through 2004.
• Infrastructure Replacement Proeram - In 2003 the City issued $9.9 million of
certificates of obligation to complete the funding of the infrastructure replacement
program. This program, the largest public works project in the history of West
University, should be completed by 2006.
• Expenditures - Operating expenditures are budgeted to be at or below last year's
operating expenditures.
Economic Condition and Outlook - The City of West University Place is located in
Harris County, Texas. It is a community of homes located near to the Houston Medical
Center, one of the world's largest medical complexes and Rice University. Its citizens
are mostly professionals who work in downtown Houston or in the Medical Center. The
City's original middle class image has been steadily changing as short commuting
distance, low crime, nearby cultural and entertainment opportunities and small town
ambiance have made West University into Houston's best locations to live.
Because of this trend, the City's economic outlook is very stable. Property values have
doubled from $1.3 billion in 1993 to$2.6 billion in 2003. The rate of growth is expected
to decline in the future, but reconstruction of existing housing should add around $20
million each year.
Financial Policies - An annual budget cannot be prepared 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:
iii
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 2004 Budget includes a I% increase in personnel costs to offset the
reduction in net wages caused by increasing the employee's contribution to the Texas
Municipal Retirement System from 6% to 7%. Since the City matches the employee's
contribution, the City's contribution will increase 2.05% to 14.62% of compensation.
Health care costs are a major budget issue. Health care costs are expected to rise 20% in
2004, the third consecutive year that this employee benefit has increased more than 15%.
Further increases of 20% each year for three more years are expected. A substantial
amount of the increase in 2004 is being shifted to the employee. The table below
compares the cost of the City's health care benefit and its allocation between the City and
employees for 2003 and 2004:
HMO
2003
*
2004
Annual
City
Employee
Annual
City
Employee
Premium
Contribution
Contribution
Premium
Contribution
Contribution
Employee Only
3,054.00
2,745.12
308.88--N
3,664.80
3,481.56
183.24
100%
89.89%
10.11%s
100%
95.00%
5.00%
Family
8,856.84
7,972.32
884.52 ,
10,628.21
9,033.98
1,594.23
100%
90.01%
9.99%
100%
85.00%
15.00%
Point of
Service
2003
9
2004
Annual
City
Employee !;x
Annual
City
Employee
Premium
Contribution
Contribution -R
Premium
Contribution
Contribution
Employee Only
3,419.04
2,717.04
702.00
4,102.85
3,481.00
621.85
100%
79.47%
20.53%k
100%
84.84%
15.16%
Family
9,897.48
7,875.72
2021.76.8
11,876.98
9,033.98
2,843.00
100%
79.57%
20.43%
100%
76.06%
23.94%
The 2004 Operating Budget calls for 103 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 124, three more than the 2003 Budget. The three new
positions were partially funded in 2003.
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
2004.
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
iv
appropriate by the City Council. As mentioned above a rate increase for Water and
Sewer service is expected in 2003 based on the results of a water rate study. The Water
and Sewer Fund's expenditures have been steadily increased as debt was issued for
infrastructure replacement while rates have been constant.
A fee increase implemented in 2002 for Solid Waste Service is expected to bring solid
waste fees in line with the cost of the solid waste services provided.
Other fees and charges will be adjusted as needed to cover the cost of services.
The City will avoid budget and accounting procedures that balance the current budget
at the expense of future budgets. This means that postponing necessary operating
expenditures, using short-term debt to finance operating expenditures (personnel,
supplies, operating charges) or accruing future years revenues are to be avoided. The
2004 Proposed Budget meets this standard.
The City will follow long-range plans for capital improvements. Along-range plan for
capital improvement should be prepared and updated each year. This plan may include
(in years other than thef:rst year of the planj, "unfunded" 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 2004 Budget:
Agenda Management Software
Priority Area 10
Priority Area I IB
The City does not have a consistent program of funding for capital projects. In the past
most projects were funded with fund balances, but in 2003, the City discontinued that
practice. Accordingly, funding for Capital Projects is one of the challenges that the City
will be facing in coming years.
The infrastructure replacement program is in its final phase with completion of work in
progress scheduled for 2005.
The City will maintain reserves adequate to ensure that resources are available
annually for the replacement of vehicles and equipment. Current reserves are
adequate, however contributions to the equipment replacement fund were frozen for
2004. Funding for this program should be resumed in 2005.
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. 2003 marked the end of a planned draw down of the City's reserves,
which began in 1997 and the 2004 Budget continues to avoid the use of reserves.
v
I commend the City Staff, and especially the finance department, for their many hours of
work in preparing this proposed document. Also, I appreciate the guidance of the City
Council in providing direction and parameters to this budgeting process. All your efforts
will help protect the City of West University Place's quality of life. .
Sin erely
4~~*V
Michael Ross
City Manager
vi
Budget2004
Combined Summary of Revenues and Expenditures
General Fund
Debt Service Fund
Water and Sewer Fund
Water and Sewer Capital Reserve
Solid Waste Fund
Capital Project Fund
Infrastructure Replacement Fund
Sidewalk Construction Fund
Equipment Replacement Fund
'iParks Fund
Direct Dental Reimbursement
Senior Activity Fund
Court Technology Fund
All Funds
Revenues
Beginning
Property
Ending
Balance
Taxes
User Fees
Other
Total
Expenditures
Balance
$ 3,214,512
$ 5,058,480
$ 552,000
S 3,980,750
$ 9,591,230
$ 9,589,040
$ 3,216,702
640,734
6,366,000
-
10,000
6,376,000
6,429,050
587,684
174.240
-
4,500,000
110,000
4,610,000
4,257,800
526,440
117,023
-
-
30,000
30,000
145,000
2,023
103,673
-
940,000
110,000
1,050,000
1,020,960
132,713
197,949
-
-
895,000
895,000
1,039,180
53,769
16,011,238
-
-
609,000
609,000
17,202,690
(582,452)
4,734,616
-
-
120,000
120,000
4,854,620
(4)
269,641
-
-
180,300
180,300
230,000
219,941
11,616
-
-
2,200
2,200
13,800
16
4,041
-
-
15,100
15,100
10,000
9,141
247
-
2,400
100
2,500
2,500
247
1,604
-
-
14,000
14,000
15,000
604
$25,481,134
Components of Growth in Assessed Values
Thousands
®New Construction
300000 p Value Growth
250000
200000
150000
100000
IL IL
-50000
1996 1998 2000 2002 2004 2006 2008
Years
vii
CITY OF WEST UNIVERSITY PLACE
2004 BUDGET AT A GLANCE
General
Debt
Water
Solid
Fund
Service Fund
Utility
Waste
Total
Revenues
Property Taxes
$
5,058,480
$ 6,366,000
$
-
$
-
$ 11,424,480
User Fees
552,000
-
4,500,000
940,000
5,992,000
Other
3,980,750
10,000
110,000
110,000
4,210,750
Total Revenues
$
9,591,230
$ 6,376,000
$
4,610,000
$
1,050,000
$ 21,627,230
Operating Expenditures
Personnel
$
7,576,710
$ -
S
852,150
$
450,960
$ 8,879,820
Operating
2,012,330
-
2,125,310
570,000
4,707,640
Debt Service
-
6,429,050
1,280,340
-
7,709,390
Total Expenditures
$
9,589,040
$ 6,429,050
$
4,257,800
$
1,020,960
21,296 850
Capital Improvements
Infrastructure Rep Went $ 17,202,690
Sidewalk Replacement 4,854,620
General 1,039,180
Water and Sewer 145,000
$ 23,241,490
2004 Operating Revenues
General, Debt Service and Utility Funds
2004 Operating Expenditures
General, Debt Service and Utility Funds
viii
2003 - 2005 WEST UNIVERSITY PLACE
CITY COUNCIL GOALS
1. Remediate Flooding and Drainage in Priority Area 2
2. Pursue Purchase and Development of Additional Park Space
3. Determine Cost and Feasibility of Milton St. Public Works Facilities Relocation
4. Determine Cost and Feasibility of Police Station Replacement/Relocation
5. Streetlight Program Implementation/Completion (note Council says Implementation
only)
6. Gateway Signage Implementation/Completion
7. Retention of Old Stock Housing
8. Evaluate Rezoning of Commercial Areas to Allow or Facilitate Rebuilding and
Remodeling
9. Review of Building Codes and their Uniformity with the International Building
Codes
10. Evaluate Side Setbacks and Garage Requirements on Residences
It. Review of Tree Ordinance, Tree Master Plan, and Tree Fund
12. Evaluate 80% Lot Coverage Rule
13. Increase Recycling in the City
14. Review the City's Risk Exposure
15. Enforcement of Parking Restrictions on sidewalks
16. Establish use for the West U. Rec. Center
17. Establish a Bark Park or enter into an agreement with another city for use of the
services.
18. Development of the Rice Pocket Park
19. Pursue Regionalism/ Interlocal cooperation
20. Train Noise Reduction/Toll Road Issues
21. Review Building Materials: i.e., foundations, framing and rot resistant materials
ix
of West
Place
Mayor and City Council
PO1 r
City Secretary
City Manager
City Attorney
City Judges
and Commissions
•
Fire
Finance
Police
Human
Resources
•
• Fire Education
Recruiting
•
• Fire Prevention
Employee Benefits
• Fire Supression
Risk Management
• EMS
patrol
Support
Municipal
Services
Services
Accounting
Court
• Jailing
Alarm
.
Preventative
Monitoring
• Budgeting
Court
Patrols
Follow-Up
• Payroll
Administration
Parks and
Crime Scene
Investigation
Public Works
Accounts
Collect Fees &
Recreation
Investigation •
Public Safety
Payable
Payable
Fines
Traffic
Dispatch
•
Utility
& Tax
Enforcement •
Public
Billing
Relations
Programs
Developmen General
Operations Plannirg
Sarvlces
Semoes
• Building
Solid Waste • Water
Forestry
Inspection
Fleet Sewer
Planning
• Code
Maintenance • Streets
GIB
Enforcement
Recycling Drainage
• Zoning
• Facilities
Street Signs
Management
X
Park Senior
Operetiorce
Services
• Maintain & .
Transportation
develop open .
Recreation &
space & parks
Activities
• Recreational, •
Social Services
aquatic, &
Health Fairs and
sports classes
Awareness
& activities
• Special events
•
•
•
•
•
•
GENERAL FUND
FUND DESCRIPTION:
The General Fund accounts for revenue,
expenditures, and transfers associated with
municipal services not directly supported or
accounted for in other funds.
FUND FINANCIAL ACTIVITY:
The General Fund finances nearly all of the City's
services. Issues such as the ad valorem tax rate,
fees, objectives, levels of service, the number of
employees, salaries and benefits are all
determined during the preparation of the General
Fund's budget. The General Fund is the source of
funds for all six of the City's departments: Police,
Fire, Public Works, Parks and Recreation,
Finance, and Administration.
Revenue Projections for 2003 The 2003 Budget
forecasted revenues to finance the General Fund's
services at $9.32 million. Based on collections
and data available on June 30, 2003, revenues are
expected to meet this target.
One time sales tax revenue of $200,000 resulted
from an audit. This one-time revenue offset the
loss of interest revenue brought about by lower
rates.
Expenditure Estimated for 2003 The 2003
Budget appropriated $9.32 million. Through June
30, 2003, it appears that actual expenditures will
be below the appropriated amount by about 1.07%
or $100,000.
Financial Position in 2003 By any standard of
measure, the City of West University Place's
General Fund will close 2003 in sound fiscal
condition. The estimated balance available for
appropriation will be approximately $3.07
million. This amount represents 30% of estimated
2003 revenues. Put another way, the General
Fund's Operations could be sustained for almost
four months with no additional revenues.
While there is no formal standard of measure
established to determine the amount of funds a
City should retain in reserve, most analysts agree
that it be no less than 25% of a fund's annual
revenues. The primary purpose of fund balance is
to provide a buffer against unforeseen financial
events.
2004 BUDGET
increase 1.47% over 2003 budgeted revenues.
Total revenues are expected to be $9.59 million.
Revenues from property taxes will grow by
$537,444, a 12% increase. The (ad valorem) tax
rate dedicated to operations is proposed to be
$0.1967. The rate of growth in assessed values
slowed in 2003. Even so, values are up 517o
increasing from $2.5 billion to $2.6 billion due to
new construction and the marketability of WestU
property.
Revenues generated by the City's one-cent sales
tax are budgeted at $585,000, slightly higher
than the $560,000 budgeted in 2003. Collections
of sales tax improved dramatically in 2003.
Franchise taxes provide $929,600, or 9.7% of the
City's General Fund revenues. This revenue
source is expected to increase as the price of
electricity regains strength after de-regulation.
A major concern developed in 2003, historically
low interest rates reduced estimated interest
income earned on investing temporarily idle
funds by more than $130,000. This loss of
revenue was carried over into the 2004 projected
revenues.
Revenue sources budgeted under the Fees for
Services caption include ambulance service
billing, alarm monitoring billing and other
service related fees.
As in previous years, the 2004 Budget
anticipates a payment from the Water and Sewer
Utility Enterprise Fund ($450,000) and the Solid
Waste Collection Fund ($200,000). These
payments are reimbursements from the
Enterprise Funds for administrative costs. Meter
reading, billing, accounting, legal, data
processing and insurance are all budgeted in the
General Fund in order to centralize these costs.
Expenditures in 2004. The 2004 Proposed
Budget recommends an appropriation in the
amount of $9.59 million in the General Fund.
The General Fund's 2003 Budget was
$9,355,630, so this Budget represents a 2.5%
increase in the total budget.
Personnel costs, including benefits, amount to
$7.5 million or 80% of the budget. This cost is
expected to increase 4.3% due, in a large part, to
increases in health costs. Health care costs are
projected to increase a total of 20%, the third
Projected 2004 Revenues. The City's General
Fund Revenues for fiscal 2004 are forecasted to
consecutive year that this major Health care costs
are projected to increase more than 15%.
In response to these increases, the City is shifting
some of the cost increase to employees. The cost
of Family HMO coverage is projected to increase
from $8,856 to $10,628, a 20% increase. The
City currently absorbs $7,972 or 90% of the cost
of this benefit. Purposed changes would decrease
the City percentage of the total costs to 85% and
increase the employee's share from 10%o to 15%.
This change would translate into the employee
shouldering an additional $709.71 annually.
Salaries and wages paid directly to employees
totaled to $4.8 million. Salaries and wages are
expected to increase 1.3%.
The 2004 Budget includes a $116,900 increase in
retirement benefits. This 2.5% increase, along
with a 1% hike to salaries and wages is the only
compensation enhancement in 2004.
The growth in personnel costs was partially
offset by freezing two police officer positions,
which generated a savings of $135,000.
The General Fund normally transfers about
$160,000 to the Equipment Replacement Fund to
provide funding to replace equipment as it
obsolesces. This transfer was suspended in
2004.
2
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Actual
2001 2002
REVENUES:
Property taxes
Franchise taxes
Sales taxes
Licenses and Permits
Fees for service
Other charges and fees
Recreation fees
Fines and court costs
Investment earnings
Other revenues
Interfund transactions
TOTAL REVENUES
Administration
Finance
Police
Fire
Public Works
Parks and Recreation
TOTAL EXPENDITURES
INET REVENUE (EXPENDITURE)
BEGINNING BALANCE
BALANCE
RESERVED FOR ENCUMBRANCES
UNRESERVED FUND BALANCE
Estimated Adopted
2003 2004
$ 4,166,847
$ 4,519,428
S 4,770,270
$ 5,058,480
896,958
939,577
892,890
929,600
533,646
877,185
780,000
585,000
472,081
386,124
451,000
467,100
338,277
466,467
485,000
552,000
190,629
154,244
187,500
162,950
372,637
325,209
420,000
417,700
274,332
304,811
325,000
340,000
336,451
113,421
180,000
150,000
50,672
277,447
200,400
218,400
631,000
631,000
631,000
710,000
8,263,530
8,994,913
9,323,060
9,591,230
575,171
626,888
554,260
632,460
2,206,318
1,642,914
1,432,520
1,467, 800
2,468,250
2,669,209
2,695,735
2,754,430
1,663,331
1,758,727
1,906,400
2,096,820
1,551, 836
1,521,344
1,580,598
1,713,590
798,906
842,484
865,630
923,940
9,263,812
9,061,566
9,035,143
9,589,040
(1,000,282)
(66,653)
287,917
2,190
3,993,530
2,993,248
2,926,595
3,214,512
2,993,248
2,926,595
3,214,512
3,216,702
145,000
145,000
145,000
$ 2,993,248
$ 2,781,595
$ 3,069,512
$ 3,071,702
3
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•
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4
Administration
Mayor and City Council
City Secretary bk ( City Manager , l City Attorney
Department Mission
To effectively and efficiently implement and administer the policies as
established by the City Council.
ACTIVITY SUMMARY
The Department of Administration is responsible
to the City Council for the efficient delivery of
City services. The City Manager serves as chief
administrative officer and has day-to-day
responsibility for the operation of all City
activities. The City Secretary is responsible to
the City Council for maintaining ordinances,
resolutions, meeting minutes, and legally
required publications. The City Attorney
provides City Council with general counsel,
litigation, contract review, and ordinance review.
Budget Changes:
* Projects coordinator is shown in budget with
a reimbursement from the Sidewalk Fund.
Account Actual Actual Actual Actual Revised Budget
Description 1999 2000 2001 2002 2003 2004
Personnel
$ 251,267
$ 351,345
$ 360,001
$ 442,246
Operating charges
208,151
241,169
214,654
179,545
Capital
8,550
4,427
517
5,098
Total
467,968
596,941
575,172
626,889
Personnel
Operating charges
Total
Total Administration
Accomplishments in 2003:
* Conducted a municipal election.
* Sponsored a Charter amendment enhancing
purchasing capabilities.
* Provided orientation for new City Council
Members.
* Began implementation of enhancements to
City Center as part of the Statewide
Transportation Program.
Goals for 2004.
* Replace retiring Personnel/Risk
Management Specialist.
$ 467,968 $ 596,941 $ 575,172 $ 626,889
$ 388,010 $ 461,210
70,700 71,000
460,710 546,710 1
4,550 4,500
89,000 81,250
93,550 85,750
$ 554,260 $ 632,460
BUDGET
BUDGET
SALARY RANGE
POSITION
GRADE
2003
2004
MINIMUM MAXIMUM
Administration
City Manager
NC
1
1
115,000 (current)
City Secretary
NC
1
1
67,000 (current)
Personnel/Risk Manager
42
1
1
47,440 63
755
Projects Coordinator
39
1
1
,
40,061 53,839
Assistant to City Manager
39
1
1
40,061 53,839
Total administration
5
5
6
Finance
Finance
AccountingIM Municipal
Court
• Budgeting
Court
• Payroll
Administration
• Accounts
Collect Fees &
Payable
Fines
• Utility & Tax
Billing
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.
ACTIVITY SUMMARY
The City's Finance Department is charged with
the responsibility to provide the general
supervision to this Department's two divisions.
The Finance Department provide a wide range of
financial and administrative services to citizens
and other City Departments including: utility and
tax billing, purchasing, budgeting, risk
management, cash management, personnel,
payroll, accounts payable, and financial
reporting. The Finance Department directs the
administration of the City's Municipal Court.
Finally, expenditures and transfers that cannot be
allocated to other departments in a satisfactory
way are included in this budget.
Accomplishments in 2003
• Implemented new Court software, saving
annual maintenance and simplifying court
administration.
Completed the Annual Audit before April
30, 2.003.
• Assisted in the sale of $9.9 million of
Certificates of Obligation.
• Reorganized, adding one accounting
specialist and deleting customer service
representative.
• Published the 2003 Budget before
November 30, 2001
• Transferred Direct Link billing to the
monthly utility bill.
Goals for 2004:
• Record the City's fixed assets into the
H.T.E. data-base.
• Issue the 2003 CAFR in the GASB 34
report-model.
Account Actual Actual Actual Actual Revised
escriotion 1999 2000 2001 2002 2003
Personnel
$ 419,457 $
358,109 $
389,767 $
434,913 $ 439,510
Operating charges
336,346
276,013
343,705
326,572 309,900
Capital
3,444
4,934
16,291
- 5,500
Total
759,247
639,056
749,763
761,485 754,910
Municipal Court
Personnel
158,823
158,221
156,387
149,711
163,510
Operating charges
12,628
7,529
20,794
9,087
10,400
Capital
-
1,302
3,124
-
-
Total
171,451
167,052
180,305
158,798
173,910
City-Wide Charges
Operating charges
704,369
1,024,209
1,304,938
722,631
503,700
Total
704,369
1,024,209
1,304,938
722,631
503,700
- Department $ 1,635,067 $ 1,830,317 $
$ 1,642,914 $ 1
Budget
2004
$ 463,960
298,900
4,500
767,360
167,590
10,400
177,990
522,450
522,450
$ 1,467,800
8
POSITION
GRADE
BUDGET
2003
BUDGET
2004
SALARY RANGE
MINIMUM MAXIMUM
Finance
Accounting
Finance Director
ERI
1
1
61,198
82,005
Assistant Finance Director
42
1
1
47,440
63,755
Deputy Tax/Assessor Collector
39
1
1
40,061
53,839
Accounting Specialist
37
2
3
29,598
39,778
Customer Service Representative
34
1
-
Cashier
34
1
1
24,948
33,529
Municipal Court
Municipal Court Clerk
39
1
1
40,061
53,839
Deputy Court Clerk
34
1
1
24,948
33,529
Total Finance
9
9
9
10
Police
• Jailing
• Preventative
Patrols
• Crime Scene
Investigation
• Traffic
Enforcement
• Alarm
Monitoring
• Follow-Up
Investigation
• Public Safety
Dispatch
• Public
Relations
Programs
DEPARTMENT MISSION
To preserve the peace and to protect life and property by
enforcing State, Federal and local laws.
ACTIVITY SUMMARY
The Police Department is responsible for
preserving the peace and basic law enforcement
in the City. The Department also has assumed
responsibility for the operations of the central
alarm monitoring system, Direct Link.
Budget Changes
* Two police office positions were frozen.
Accomplishments in 2003:
* Implemented an internal investigation and
inspection system to improve operations of
the Department.
Goals for 2004:
* Examine the progress towards National
Accreditation and either complete the
accreditation process or discontinue the
effort until adequate staff is in place.
Account
Description
Actual
1999
Actual
2000
Actual
2001
Actual
2002
Revised
2003
Budget
2004
Police
Personnel
$ 1,166,693
$ 1,369,489
$ 1,727,940
$ 1,890,250
$ 1,872,945
$ 1,906,510
Operating charges
227,939
342,455
315,449
230.061
292,040
205,020
Capital
18,850
34,662
33,021
33,171
-
4,500
Total
1,413,482
1,746,606
2,076,410
2,153,482
2,164,985
2,116,030
Communication
Personnel
244,359
280,744
325,534
457,152
462,950
573,400
Operating charges
49,554
60,180
66,306
58,574
67,800
65,000
Capital
-
_
_
-
-
-
Total
293,913
340,924
391,840
515,726
530,750
638,400
Total - Department
$ 1,707,395
$ 2,087,530
$ 2,468,250
$ 2,669,208
7 2,695,735
$ 2,754,430
BUDGET
BUDGET
SALARY RANGE
POSITION
GRADE
2003
2004
MINIMUM
MAXIMUM
Police Department
Police
Chief
ER2
1
1
73,437
98,406
Captain
ERl
1
1
61,198
82,005
Police Patrol Lieutenant
PL
2
2
57,477
77,244
Police Patrol Sergeant
PS
5
5
49,980
67,168
Police Officer
PO
16
16
39,984
53,735
Communications
Administrative Assistant
38
1
1
34,249
46,028
Police Dispatcher
PD
9
9
31,040
41,715
Total Police
35
35
12
Fire
• Fire Education
• Fire Prevention
• Fire Supression
• EMS
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.
ACTIVITY SUMMARY
The Fire Department is responsible for
protecting lives and property from fire and
natural disasters. The City's Fire Department
provides fire suppression, emergency medical
services with advanced life support capability
practiced by trained paramedics, fire inspections,
and health services.
Budget Changes:
Three additional firefighters are added
starting June 2003. Completely funded
in 2004
Accomplishments in 2003:
x Hired three additional fire fighters.
Goals for 2004
x Replace Fire Chief.
Account Actual Actual Actual Actual Revised Budget
Description 1999 2000 2001 2002 2003 2004
Fire
Personnel
Operating charges
Capital
Total
Total - Department
$ 1,199,364
$1,373,146
$1,494,212
$1,610,418
$ 1,736,300
$ 1,977,670
128,622
171,364
154,995
144,750
141,730
114,650
10,607
39,526
14,124
3,563
28,370
4,500
1,338,593
1,584,036
1,663,331
1,758,731
1,906,400
2,096,8201
POSITION
GRADE
BUDGET
2003
BUDGET
2004
SALARY RANGE
MINIMUM MAXIMUM
Fire Department
Chief
ER2
1
1
73,437
98,406
Fire Marshal
FM
1
1
56,515
75,951
Fire Captain
FC
3
3
56,515
75,951
Fire Lieutenant
FL
3
3
47,096
63,293
Firefighter
FF
12
15
36,938
49,641
Communications Officer/IT Mana
CO
-
1
50,998
68,342
Total-Fire Department
20
24
$1,584,036 $1,663,331 $1,758,731 $
14
PUBLIC WORKS
Public Works
General ( Operations I I
Planning
Services `
• Building
Solid Waste
Inspection
Fleet '
• Code
Maintenance
Enforcement
Recycling
• Facilities
Street Signs
Management
water
rorestry
Sewer
Planning
Streets
GIS
Drainage
Zoning
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 environment 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.
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.
Budget Changes:
• Department operations were reorganized
into five divisions: Administration,
Development Services, Planning, General
Services, and Operations.
Accomplishments in 2003:
* Enhanced the work order/complaint tracking
system to report data needed for
pe- ~rmance measures.
* Dc. eloped a GIS timetable and began
implementation; trained key staff on
GIS/ARCINFO software.
* Developed a streamlined plat process.
* Completed city-wide sign inventory and
implemented a total sign replacement
program.
* Completed preliminary engineering study
for Priority Area 2 drainage.
* Initiated data collection and condition
database for all storm sewers.
Goals for 2004:
* Continue implementation of the GIS
program, collecting of additional data layers,
creating city-wide desktop availability and
promotion usage.
* Develop a Tree Master Plan.
* Promote, organize and coordinate the Arbor
Day and Public Works Week Celebration.
* Complete data collection for the City Storm
Sewer database in order to create a baseline
for storm sewer preventative maintenance.
16
Account Actual Actual Actual Actual Revised Budget
ilncrrintian 1999 2000 2001 2002 2003 _ 2004
Personnel
234,519
235,438
208,869
170,077
223,720
236,030
Operating charges
121,772
72,962
47,850
48,732
47,198
61,260
Capital
2,794
1,403
1,781
3,000
3,000
-
Total
359,085
309,802
258,500
221,809
273,918
297,290
Development Services-Development Services
Personnel
269,616
342,210
436,829
490,206
480,320
371,330
Operating charges
103,920
70,944
38,002
78,984
69,950
39,050
Capital
1,050
3,277
1,998
2,955
3,200
-
Total
374,586
416,431
476,829
572,145
553,470
410,380
Development Services - h'acility Management
Personnel
63,991
65,888
77,097
77,892
39,940
65,420
Operating charges
139,709
129,895
168,040
162,056
163,900
160,400
Capital
10,074
11,512
5,665
-
-
-
Total
213,774
207,295
250,802
239,948
203,840
225,820
General Services - General Fund
Personnel
-
-
-
251,480
337,870
Operating charges
-
-
-
70,880
73,450
Capital
-
-
-
-
-
Total
-
-
-
322,360
411,320
Operations - General Fund
Personnel
378,095
453,917
398,374
378,300
175,610
174,290
Operating charges
156,127
157,678
289,082
108,288
51,400
29,000
Capital
-
2,911
5,253
851
-
-
Total
534,222
614,507
692,709
487,439
227,010
203,290
141,190
charges 23,100
1,200
Total - - -
'otal - Public Works 1,481,667 1,548,034 1,678,840 1,521,341 1,580,598 1
17
POSITION
GRADE
BUDGET
2003
BUDGET
2004
SALARY RANGE
MINIMUM MAXIMUM
Public Works
Public Works Administration
Asst. City Manager\Public Works I
ER3
1
1
80,781
108,246
Office Manager
39
I
1
40,061
53,839
Public Works Secretary
34
1
1
24,948
33,529
Development Services
Chief Building Official
43
1
1
50,998
68,342
Plans Examiner
39
1
1
40,061
53,839
Senior Inspector
39
1
1
Building Inspector
38
1
1
34,249
46,028
Code Enforcement/ACO
38
1
1
34,249
46,028
Development Srvcs Secretary
36
2
2
28,016
37,543
Facility Management
Building Technician II
39
1
1
40,061
53,839
Planning
City Planner/Forester
43
1
1
50,998
68,342
Planning & Development Assistant
38
1
1
34,249
46,028
General Services
General Service Supervisor
43
1
1
50,998
68,342
Crew Leader
37
1
1
29,598
39,778
Equipment Operator-Street
35
1
1
27,273
36,652
Traffic Technician
37
1
1
29,598
39,778
Mechanic
36
1
1
28,436
38,216
Laborer
32
-
1
21,461
28,842
Operations
Equipment Operator
35
2
2
27,273
36,652
Maintenance Worker - Street
32
3
2
21,461
28,842
Total-Public Works
23
23
18
Parks and Recreation
IV nmm a
develop open .
space & parks
Recreational, .
aquatic, &
sports classes
& activities
Special events
Transportation
Recreation &
Activities
Social Services
Health Fairs and
Awareness
DEPARTMENT MISSION
To provide the City residents of every age recreation, health, fitness, and
athletic programs.
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 2003:
* Made improvements to the Community
Building.
* Acquired the WestU Recreation Center
Goals for 2004:
* Develop WestU Recreation Center plan.
: Implement change to Senior Service
Transportation Program.
Account
Description
Actual
1999
Actual
2000
Actual
2001
Actual
2002
Revised
2003
Budget
2004
Parks & Recreation
Personnel
$342,894
$367,983
$391,767
$ 459,840
$435,480
$458,890
Operating charges
316,504
288,288
243,845
225,141
252,760
283,100
Capital
7,196
10,490
7,888
500
-
4,500
Total
666,594
666,761
643,500
685,481
688,240
746,490
Senior Services
Personnel
116,820
119,018
123,467
126,348
144,790
154,850
Operating charges
19,736
26,857
25,791
27,093
28,100
22,600
Capital
3,387
-
6,148
3,560
4,500
-
Total
139,943
145,875
155,406
157,001
177,390
177,450
Total - Department
$ 806,537
$ 812,636
$ 798,906
$ 842,482
$ 865,630
$ 923,940
POSITION
GRADE
BUDGET
2003
BUDGET
2004
SALARY RANGE
MINIMUM MAXIMUM
Parks and Recreation
Parks and Recreation
Parks and Recreation Director
ERI
1
1
61,198 82,005
Recreation Manager
40
1
1
41,805 56,183
Administrative Assistant
38
1
1
34,249 46,028
Friends of West U Parks Director
NC
1
1
30,000 (current)
Senior Services
Senior Services Manager
40
1
1
41,805 56,183
Senior Activity Coordinator
34
1
1
24,948 33,529
Custodian
32
1
1
21,461 28,842
Total-Parks and Recreation
7
7
20
DEBT SERVICE FUND
FUND DESCRIPTION
The Debt Service Fund is established by
ordinances authorizing the issuance of general
obligation bonds. These same ordinances call
for an ad valorem (property) tax to be levied in
sufficient amount to produce the funds needed to
satisfy the City's annual debt service
requirements for its general obligation Bonds.
FUND ACTIVITY
The City of West University Place uses debt
financing to fund large capital investments.
Streets, drainage, water and waste water systems
are all constructed with borrowed funds. The
Debt Service Fund does not finance all of the
City's bonded debt service. The Water and
Server Fund also provides funds to repay debt.
In 2004 the Debt Service Fund will finance
$6,429,050 of debt service, a 12 % increase over
the amount funded in 2003.
To fund this increase, an ad valorem tax rate of
$0.25 per $100 will be required in 2004, an
increase of 1 cent per $100. .
The City Charter limits the City's bonded debt to
5% of the assessed value. Since the projected
assessed value for the City in 2003 is $2.65
billion, the current debt limit under this provision
is $128,000,000. As of January 1, 2004 the City
will owe a total of $93,300,000 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
$77,855,000.
The City issued $9.9 million of Certificates of
Obligation in 2003 to provide funding for the
infrastructure replacement projects. This issue is
projected to be the final debt sale needed to
complete the final priority areas. The need to
improve drainage in Priority Area 2 became clear
after extensive flooding during tropical storm
Allison. These improvements could add up to $4
million to the total cost of infrastructure
improvements and may require a future bond
issue.
Steady growth in assessed values, the political
stability of the community, and the underlying
strength in the Houston Area economy has kept
the City's credit ratings high in spite of a
significant debt load.
FUTURE ACTIVITY
The assumptions used to project debt service
costs into the future are:
• The City will issue $4 million in
Certificates of Obligation in the latter
part of 2009.
• Assessed values will grow by 3% in
2004, 1.5% in 2005, 1% in 2006 and
2007
• New construction will add $50 million
to the appraisal roll in 2004 and decline
to $25 million annually thereafter.
Given these assumptions, the City's Debt
Service requirements are expected to remain
stable through 2005, then increase to $6.7
million and stabilize there until 2010. The tax
rate necessary to fund the City's debt service is
projected to remain stable as the rate of increase
in debt service declines. Growth in assessed
values should offset debt service requirements of
future bond issues.
(Payable from Ad Valorem Taxes)
Outstanding
2004
Outstanding
2004
December 31, 2003
Retirements
December 31, 2004
Interest
1996 Permanent Imp. Bonds
$ 2,780,000
$ 230,000
$ 2,550,000
S 151,900
1998 Permanent Imp. and Ref. Bonds
13,285,000
670,000
12,615,000
631,379
2000 Permanent Imp. Bonds
20,550,000
215,000
20,335,000
1,126,069
2002 Permanent Imp. Bonds
28,100,000
1,480,000
26,620,000
1,256,410
2002 YMCA Certificates
3,240,000
90,000
3,150,000
140,580
2003 Certificates Of Obligation
9,900,000
-
9,900,000
427,712
$ 77,855,000
$ 2,685,000
$ 75,170,000
$ 3,734,050
21
DEBT SERVICE FUND
STATEMENT OF REVENUES AND
EXPENDITURES
Actual
Actual
Revised
Adopted
2001
2002
2002
2004
REVENUES:
Ad valorem taxes
$ 4,366,026 $
5,198,477 $
5,970,000
S 6,366,000
Interest on investments
120,834
48,007
50,000
10,000
Other
-
3,900
-
-
TOTAL REVENUES
4,486,860
5,250,384
6,020,000
6,376,000
EXPENDITURES:
Debt service -principal
1,880,000
2,185,000
2,295,000
2,685,000
Debt service - interest and fiscal fees
2,812,336
3,130,630
3,652,091
3,744,050
TOTAL EXPENDITURES
4,692,336
5,315,630
5,947,091
6,429,050
NET REVENUES
(205,476)
(65,246)
72,909
(53,050)
BEGINNING BALANCE
838,547
633,071
567,825
640,734
ENDING BALANCE
S 633,071 $
567,825 $
640,734
$ 587,684
22
WATER AND SEWER
FUND
WATER UTILITY FUND
The Water and Sewer Fund is an Enterprise Fund.
Enterprise funds are operated and accounted for
like business enterprises in the private sector.
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 water
and sanitary sewer system. User fees finance the
system and its services.
To more clearly account for the major capital
expenditures necessary to maintain the system, the
Budget for the Water Fund has been divided into
operating and capital sections. The operating
section accounts for system operations, including
personnel, supplies, services, and operating capital
equipment. The capital section deals with unusual
or very large capital projects. These projects
generally are to renovate the water delivery or
wastewater collection system to keep them in
compliance with regulations and laws, safe, and in
service.
The Water Fund's Budget is prepared using the
modified accrual basis of accounting. Revenues
are recognized when they are earned, because they
are considered measurable and available to finance
current operations. Expenditures are recognized
when they are incurred. Debt service is
recognized when paid.
In terms of revenue, the Water Fund produces less
than a third of the revenues generated in City's
General Fund. In spite of 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 capital intensive and
expensive to construct. Operating costs are
insignificant when compared to expenditures made
to acquire and repair capital assets. The City has
approximately $50 million invested in capital
assets associated with the water and sewer utility.
Put another way, the City could operate the water
and sewer utility for ten years on the cash it has
invested in the system's capital assets.
In order for the Water Fund to be self- supporting,
the water and sewer service fees must reflect both
the cost of operations and the cost of capital, or
else the system will deteriorate. Typically, the
cost of capital is reflected in the water and sewer
rates by charging a rate sufficient to cover the
operating costs and the debt service costs
associated with major capital maintenance. Prior
to 1995 the City did not follow this practice.
FUND FINANCIAL ACTIVITY:
2003 Financial Activity. By the end of the
current fiscal year, an unusually wet year and a
delayed rate increase will bring the water fund
reserves to their lowest level in recent history.
Revenues are expected to be $3.8 million, well
below the targeted $4.4 million.
Operating expenditures are expected to be very
close to the $2.5 million provided in the 2003
Budget. Debt service and administrative costs are
expected to be $1.7 million.
Altogether, Water Fund expenditures should
amount to $4.3 million.
The 2004 Budget. The 2004 Proposed Budget is
based on total revenues of $4.6 million. A rate
increase is required to reach this revenue
projection. This rate increase will be implemented
once a rate study is completed in 2003.
All water and sewer supported bonds have been
issued and the debt service for these bonds reached
$1.3 million in 2003 and will remain constant into
the future. Budgeted expenditures are $4,257,800,
or 7% less than 2003. System operations are
expected to cost $2,977,460, including the
$450,000 budgeted to reimburse the General Fund
for costs it incurs on behalf of the Water Fund, and
$1,280,340 to pay the principal and interest on
outstanding revenue bonds.
For the Future. The Water and Sewer Fund is the
most difficult of all of the City's funds to predict.
Water usage can vary dramatically with the
weather. On average costs associated with
operating the water and sewer utility are expected
to increase about 2% a year for the next five years.
Much of the system's delivery and collection
infrastructure is new and costs should reflect
savings associated with lower maintenance. Even
so, other component parts of the system are aging;
lift stations, elevated towers and water wells are all
expected to need major overhauls in the
foreseeable future. The cost of surface water
purchased from the City of Houston has not
increased since the mid-1990s when the contract
was initiated. The City of Houston's current
financial woes may be the catalyst for an increased
23
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charge for surface water, which would put increases are likely in order to provide funds for •
pressure on WestU's water and sewer rates. capital projects that were not considered part of
A rate increase in 2003 is required and future rate the infrastructure replacement program. •
WATER AND SEWER UTILITY FUND
STATEMENT OF REVENUES AND EXPENDTURES
Actual Actual
2000 2001
Actual
2002
Revised
2003
Budget
2004
OPERATING REVENUES
Service Charges
Interest Income
$ 3,084,122
$ 3,115,030
$ 3,115,030
$ 3,500,000
$ 4,500,000
Otherrevenues
343,699
159,309
159,309
150,000
100,000
TOTAL OPERATING REVENUES
3,427,821
3,274,339
119,172
3,393,511
10,000
3,660,000
10,000
4,610,000
EXPENDITURES
Operations
Administration
2,744,685
2,416,602
2,416,602
2,544,480
2,527,460
Transfers to Other Funds
441,000
200
000
441,000
441,000
441,000
450,000
Debt Service
TOTAL EXPENDITURES
,
839,452
-
1,038,500
200,000
1,124,629
1,337,050
1,280,340
4,225,137
3,896,102
4,182,231
4,322,530
4,257,800
NET REVENUES (EXPENDITURES)
(797,316)
(621,763)
(788,720)
(662,530)
352,200
BEGINNING BALANCE
3,044,569
2,247,253
1,625,490
836,770
174,240
ENDING BALANCE
$ 2,247,253
$ 1,625,490
$ 836,770
$ 174,240
$ 526,440
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OPERATIONS
WATER
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.
• Water
• Sewer
ACTIVITY SUMMARY
The City's Water Utility Operations are the
responsibility of the Public Works Director.
Accomplishments in 2003:
* Made substantial progress on the Meter
Changeout/Audit program.
* Continued relocation of water and sewer
mains in Priority Area 6B.
Goals for 2004.
» Complete the Meter Changeout/Audit
Program.
s Seal all old water and sewer mains in all
areas to Priority Area 7B.
Account
Actual
Actual
Actual
Actual
Revised
Budget
Description
1999
2000
2001
2002
2003
2004
Operations - Water
Personnel
$573,429
$623,886
$682,935
$799,545
$807,751
$852,150
Operating charges
1,780,569
1,875,058
1,583,151
1,640,254
1,736,726
1,675,310
Capital
7,187
18,740
20,780
17,841
-
-
Total
$2,361,185
$2,517,683
$2,286,866
$2,457,640
$2,544,477
$2,527,460
POSITION
GRADE
BUDGET
2003
BUDGET
2004
SALARY RANGE
MINIMUM MAXIMUM
Water Fund
Operations Superintendent
43
1
1
50,998
68,342
Utilities Coordinator
38
1
1
34,249
46,028
Field Service Supervisor
39
1
1
40,061
53,839
Plant Supervisor
39
1
1
40,061
53,839
Maintenance Worker-Field Service
33
2
2
22,623
30,403
Equipment Operator
35
1
1
27,273
36,652
Laborer-Field Services
32
1
1
21,461
28,842
Lead Plant Operator
37
-
1
29,598
39,778
Crew Leader
37
3
3
29,598
39,778
Plant Operator
35
4
3
27,273
36,652
Total Water Fund
15
15
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WATER UTILITY CAPITAL
PROJECT FUND
The Water and Sewer Utility Capital Project
Reserve Fund accounts for the financing of the
major capital projects necessary to maintain the
City's Water and Sewer Utility. The Reserve is
to ensure that a sufficient fund balance is
maintained to adequately finance major
maintenance and repair projects.
Projects that cost $25,000 or less are routinely
budgeted in the Water and Sewer Operating
Fund. This Fund plans for larger projects, which
are unusual in both the size and scope of the
work.
FUND ACTIVITY
The 2003 Budget provided $260,000 to fund
capital repairs and maintenance. During 2003,
the City will spend an estimated $213,860
replacing worn water meters and repairing a lift
station.
New and continued projects The Meter
Replacement Program is a multi-year project that
will continue in 2004 A Major repair to a lift
station is also included in the 2004 budget.
For the future: The Water and Sewer system is
developing a backlog of projects that will need
funding in the future. Water well reconstruction,
repair and repainting elevated storage tanks and
repair and reconstruction of equipment used in
treating waste water will require a steady flow of
funds into the future.
WATER AND SEWER FUND - CAPITAL PROJECTS RESERVE
STATEMENT OF REVENUES AND EXPENDITU
RES
Actual
Actual
Actual
Estimated
Budget
2000
2001
2002
2003
2004
BEGINNING BALANCE
$ 196,270
$ 308,512
$ 196,443
$ 325,883
$ 117,023
REVENUES
Transfers from:
Water and Sewer Operating Fund
270,833
-
200,000
-
25,000
Interest
15,849
15,399
6,497
5,000
5,000
TOTAL REVENUES
286,682
15,399
206,497
5,000
30,000
TOTAL AVAILABLE
482,952
323,911
402,940
330,883
147,023
EXPENDITURES
-
Meter Replacement Program
Lift Station Repair
-
-
-
-
-
-
129,000
75,000
50,000
Paint Wake Forest Tank
-
-
-
-
-
Contingency
-
-
-
84,860
20,000
Completed Projects
174,440
127.468
77,057
-
TOTAL EXPENDITURES
174,440
127,468
77,057
213,860
145,000
ENDING BALANCE
S 308,512
$ 196,443
$ 325,883
$ 117,023
$ 2,023
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SOLID WASTE FUND
SOLID WASTE FUND
The City collects and disposes of solid waste for
its citizens. The financial activity associated with
this service is accounted for in an enterprise fund
to insure that the solid waste service is truly fee
supported.
dramatic savings. Disposal fees increased in
2003 for the first time since 1998 due to both
increased volume and higher charges resulting
using a transfer station to receive the waste. We
expect that landfill charges will remain stable in
2004.
FUND FINANCIAL ACTIVITY
Financial Activity in 2003. For the year ended
December 31, 2003, the Solid Waste Fund is
expected to bill an estimated $938,000 for solid
waste services. A fee increase included in the
2003 Budget was implemented in December of
2002. In addition to fees for solid waste
collection the Fund is expected to realize another
$100,000 from the sale of recyclable materials.
The direct cost of providing solid waste services
in 2003 is expected to amount to $787,920, about
9% more than 2002. Direct costs include
personnel, capital equipment, supplies, and
services that can be directly related to the solid
waste collection and disposal service. Of these
costs the largest single cost is the fee for disposal
of solid waste. This cost had been declining
steadily due to better control over how the fee
was determined and recycling. In 1998 the City
spent $218 thousand for landfill service, in 2003
we are on track to spend $185 thousand, a
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. $190,000 was provided toward
reimbursing the General Fund for these indirect
costs, bringing the total cost of service to
$977,420.
The 2004 Budget. The Solid Waste Fund's
revenues in 2004 should be very similar to 2003.
No fee increases are anticipated. Total revenues
are expected to be $1.05 million.
Expenditures are expected. to total $1,020,960
including the $200,000 payment to the General
Fund.
For the Future. The cost of collecting and
disposing of solid waste is expected to remain
stable for the next several years.
SOLID WASTE FUND
STATEMENT OF REVENUES AND
EXPENDITURES
Actual
Actual
Actual
Estimated
Adopted
2000
2001
2002
2003
2004
OPERATING REVENUES
Solid Waste Collection
Sales ofRecyclables
Interest
Transfers from other funds
831,259
-
4,788
-
855,130
-
5,998
-
864,748
-
1,796
50,000
938,000
100,000
10,000
87,670
940,000
100,000
10,000
-
TOTAL OPERATING REVENUES
836,047
861,128
916,544
1,135,670
1,050,000
EXPENDITURES
Operations
Administration
725,972
190,000
747,367
190,000
722,263
190,000
787,920
190,000
820,960
200,000
TOTAL EXPENDITURES
915,972
937,367
912,263
977,920
1,020,960
NET REVENUES (EXPENDITURES)
(79,925)
(76,239)
4,281
157,750
29,040
BEGINNING BALANCE
97,806
17,881
(58,358
(54,077
103,673
ENDING BALANCE
$ 17,881
S (58,358)
$ (54,077)
$ 103,673
$ 132,713
29
30
GENERAL SERVICES
SOLID WASTE
Public Works
General
Services
• Solid Waste
DEPARTMENT MISSION
To provide a solid waste collection and disposal service that is effective, efficient and environmentally
responsible.
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.
Major Budget Items:
• Landfill tipping fees ($184,000).
• Motor Vehicle Maintenance ($25,000). .
• Payments to the General Fund for
administration and insurance ($200,000).
Accomplishments in 2003:
• Expanded recycling to include ink/laser jet
cartridges, cell phones, and rechargeable
batteries.
Goals for2004:
Improve the efficiency of curbside recycling
and reduce overtime by rescheduling recycle
collection days for some residents.
Account
Description
Actual
1999
Actual
2000
Actual
2001
Actual
2002
Revised
2003
Budget
2004
General Services - Solid Waste
Personnel
343,173
370,421
386,076
391,275
406,180
450,960
Operating charges
345,140
355,551
356,795
330,987
378,240
370,000
Capital
-
-
4,500
-
3,000
-
Administrative charge
190,000
190,000
190,000
190,000
190,000
200,000
Total
878,313
915,972
937,371
912,262
977,420
1,020,960
Solid Waste Fund
Crew Leader 37 - 1 29,598 39,778
Driver-Solid Waste 33 9 8 22,623 30,403
Equipment Operator-Recycling 35 1 1 27,273 36,652
Total Solid Waste Fund 10 10
32
CAPITAL PROJECT
FUNDS
CAPITAL PROJECT FUND
The Capital Project Fund finances the purchase
or construction of expensive, highly specialized
vehicles; equipment and vehicles having very
long service lives; property; and buildings.
Capital projects are characterized by their cost
(normally exceeding $25,000), the long
operational life of the completed asset, and the
impact they would have on a department's
operating budget. Capital Projects are financed
by debt proceeds, reserves, contributions, and
interest earned on investments.
FUND ACTIVITY
The City's Capital Project Fund's 2003 Budget
provided $2,732,500 to fund projects. The
sources of these funds were transfers from the
General Fund; lease purchase contracts; grants;
interest; and contributions.
The Fund began 2003 with a $446,450 on hand.
During 2003 the Fund is expected to receive
$25,000 from other funds and $400,000 from the
State of Texas under a STEP grant. -
Expenditures are expected to be $737,000 in
2003 leaving a Fund Balance of $590,900.
2004 Appropriations. Appropriations for 2003
include funding for a project underway when the
current fiscal year ends on December 31, 2003
and three new projects.
Projects underway on January 1, 2003 include:
Edloe/downtown. The Infrastructure in City
Center area just east of West U Elementary is
being completely renovated. Funds for this
project are provided by the City and by an 80/20
matching grant from the State of Texas.
Two completely new projects have been included
in the 2004 Budget:
$35,000 has been provided for agenda
management and imaging software.
$25,000 is included to provide multi-media
presentation capability to the Citv Council
Chambers and the Bill Watson Conference
Room.
For the Future. Many of the City's immediate
needs for capital have been met. Drainage
improvements, especially in Priority Area 2 are
expected to require financing by. 2005. A new
fire truck will be needed also by 2005.
Preliminary plans for a new Police Station and a
Recreation Center to be located on the grounds
of the YMCA property will be firmed up by
2006.
Project Schedule
Estimated Expenditures
Estimated
Adopted
Total Project
Through
Expenditures
Budget
Cost
2002
2003
2004
Active Projects
Downtown/Edloe Street
$ 1,077,600 S
68,423
$ 55,000
$ 954,180
Edloe/Linear Park
8,500
-
8,500
-
ADA Compliance
25,000
-
25,000
Gateway Signs
100,000
-
100,000
-
New Projects
Agenda Management/imaging project
35,000
-
-
35,000
Multi-media presentation for Council
25,000
-
-
25,000
YMCA/West U Community Center
290,000
-
125,000
-
Contingency
25,000
25.000
Total Project Costs
$ 1,586,100 $
68,423
$ 313,500
$ 1,039,180
33
Beginning Balance
Sources
Transfers:
General Fund
Recycling Fund
Grants
METRO
Texas Department of Transportation
Interest
Friends of West University Place Parks
Certificates of Obligation
Total Sources and Balances
Capital Projects
Ending Balance
Actual Actual Actus'
2000 2001 20
$ (657,397) $ (226,884) S 33
Esc Led Budget
_ 2004
$ 446,449 $ 197,949
900,000 800,000 250,000 -
52,083 25,000 25,000 25,000
-
16,498
35,000
16,426
17,086
5,247
5,000
529,111
-
3,325,000
-
-
311,112
3,940,202
1,162,221
511,449
537,996
3,603,837
715,772
313,500
$ (226,884)
$ 336,365
S 446,449
$ 197,949 $
835,000
35,000
1,067,949
1.039.180
34
INFRASTRUCTURE REPLACEMENT FUND
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
program in the history of the City, the
infrastructure replacement program is being
financed with debt, water and sewer revenues
and grants. The program's broad public support
was demonstrated in 1995, when the City's
voters overwhelmingly approved a $63,000,000
Bond Program.
The approach to this program is unique. Rather
than defining the projects as an individual street
project or drainage project, the City was divided
into 12 priority areas. All infrastructure
replacement 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 services is minimized.
In 2000 rising assessed values and a strong
economic outlook persuaded city leaders to
accelerate the pace of the program. The original
plan called for completion of the last priority
area in 2011, the accelerated schedule anticipates
for the completion of the seven remaining
priority areas by 2006.
PROGRAM FUNDING AND PROGRESS
The Infrastructure Replacement Program is in its
final phase. In 2003 work on Priority Area 10
and IIB will get underway. Certificates of
Obligation were issued in 2003 to provide the
funding needed to complete all construction by
2005.
These bonds will raise property taxes and the
cost of water service to West U residents.
However these increases are well within the
parameters established when the infrastructure
program began: Debt service costs associated
with this program are projected to reach $7
million in 2004 and remain relatively constant
well into the future.
FUND ACTIVITY
During 2004, work continued in priority areas 6B
and 7A, 7B, 8, 9, 11A and 12. The 2004 budget
appropriates funds to nine different areas ranging
from area 5 to area 12.
PROJECT SCHEDULE
Total Project
Project Costs
Estimated
Budget
Cost
Through 2002
2003
2004
Area 7A
$ 7,974,710
S 6,918,150
S 1,035,360 S
21,200
Area 6A - Elementary Phase
1,020,550
-
820,000
200,550
Area 8
10,944,420
7,895,600
2,000,000
1,048,820
Area 9
12,732,180
7,618,040
4,000,000
1,114,140
Area 10
8,756,520
-
2,000,000
6,756,520
Area 1In
6,168,570
4,706,250
750,000
712,320
Area l lb
7,300,120
-
545,200
6,754,920
Issuance costs
150,000
-
150,000
-
Slip Lining Perimeter Sewer Lines
519,220
-
25,000
494,220
Contingency
100,000
-
-
100,000
55,666,290
27-138,040
11,325,560
17,202,690
35
INFRASTRUCTURE REPLACEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual
Actual
Actual
Estimated
Budget
2000
2001
2002
2003
2004
BEGINNING BALANCE
$ 13,450,438
$ 24,335,199
S 18,945,925
$ 16,689,468
$ 16,011,238
REVENUES
Grants
547,825
259,000
259,000
259,000
259
000
Interest earned on investments
841,753
952,675
469,478
470,000
,
350
000
Bond Proceeds
16,107,933
6,390,000
12,596,240
9,918,330
,
TOTAL REVENUES
17,497,511
7,601,675
13,324,718
10,647,330
609,000
TOTALAVAILABLE
30,947,949
31,936,874
32,270,643
27,336,798
16,620,238
EXPENDITURES
Ca ital Projects
6,612,750
12,990,949
15,581,175
11.325,560
17
202
690
TOTAL EXPENDITURES
6,612,750
12,990,949
15,581,175
11,325,560
,
,
17.202,690
ENDING BALANCE
$ 24,335,199
$ 18,945,925
$ 16,689,468
$ 16,011,238
$ (582,452)
36
SIDEWALK CONSTRUCTION
FUND
The Sidewalk Construction Fund is used to
account for the cost and financing of the
replacing the City's sidewalks.
FUND ACTIVITY
During 2003 the Fund is expected to spend
$240,000 leaving a fund balance of $4,744,616.
Expenditures in 2004 are expected to amount to
$4,854,620.
SIDE WALK CODS 1RI ICI10N RM
STATENENTOFREVE L)ESANDM
EbaMRFS
Actual
20(10
Actual
2001
Actual
2002
Estimared
2003
Budget
2004
BEGESUsM BAIANM
$
$ 4,993,301
$ 4,975,333 $
4,884,616
$ 4,734,616
REVENUES
Proceeds from sale of bolds
Inturestearned oninvesurents
5,000,000
-
-
-
-
113,143
-
100,000
-
120,000
TOTALREVEVUFS
5,000,000
-
113,143
100,000
120,000
TOTAL AVA11 ARi F
5,000,000
4,993,301
5,088,476
4,984,616
4,854,616
E}PE1IDITURFS
Sidewalk Caisuuction
6,699
17,968
203,860
250,000
4,854,620
110TALEM12%IDITURH4
6,699
17,968
203,860
25Q000
4,854,620
El, Il BALAMM
$ 4,993,301
$ 4,975,333
$ 4,884,616 $
4,734,616
$ (4)
37
38
EQUIPMENT REPLACEMENT
FUND
The City uses a wide variety of equipment to
provide services to its citizens. The Equipment
Replacement Fund finances the purchase of
equipment routinely used by the City such as
automobiles, trucks, tractors, trailers, and vans.
Each City Department contributes to the
Equipment Replacement Fund based on the
estimated life and replacement value of the
equipment used. Equipment is purchased by the
Fund when a combination of age and repair cost
indicates that the machine has reached the end of
its useful life.
FUND ACTIVITY
The Equipment Replacement Fund was
established in the 1998 Budget. Currently, the
City has equipment that cost more than $1.9
million in service. The cost to replace this
equipment is estimated to exceed $2.8 million.
The Fund began 2003 with a balance of
$201,810. Transfers from other funds are
expected to provide $286,310. Expenditures are
expected to amount to $268,850.
In 2004 transfers from the General Fund were
frozen. Expenditures are budgeted to be
$230,000 leaving a fund balance of $169,570.
EQUIPMENT REPLACEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual
2000
Actual
2001
Actual
2002
Revised
2003
Adopted
2004
BEGINNING BALANCES
$ 105,924
S 145,420
$ 201,810
$ 252,181
$ 269,641
REVENUES:
Transfer from the General Fund
Transfer from the Water and Sewer Fund
Transfer from the Solid Waste Fund
Other revenues
Interest
221,759
69,116
112,992
4,680
5,478
166,500
63,800
104,300
-
14,287
148,750
-
107,250
14,760
6,335
103,110
63,700
107,250
5,000
7,250
-
65,800
107,250
-
7,250
TOTALREVENUES
414,025
348,887
277,095
286,310
180,300
TOTAL AVAILABLE RESOURCES
519,949
494;307
478,905
538,491
449,941
TOTAL EXPENDITURES
374,529
292,497
226,724
268,850
230,000
ENDING BALANCE
$ 145,420
$ 201,810
$ 252,181
$ 269,641
$ 219,941
39
EQUIPMENT REPLACEMENT LIST
Actual
Actual
Actual
Estimated
Budget
2000
2001
2002
2003
2004
General Fund
Administration
Telephone system
$ -
$ -
$ -
$
-
$ 140,000
Police Department
Automobiles
54,971
18,428
60,362
97,530
90,000
Radios
-
63,554
-
-
-
Alarm Monitoring Equipment
-
-
-
46,320
-
Finance Department
Central administration data server (ASP400)
-
47,678
19,343
-
_
Fire Department
Breathing Air Compressor
-
-
-
17,000
-
Public Works Department
Pickup trucks
-
28,137
147,019
35,000
-
Crew trucks
-
-
-
73,000
Radios
49,505
-
_
-
-
Flat bed truck
36,250
-
-
-
-
Water and Sewer Fund
Public Works Department
Video Cameras for sewer lines
35,633
-
-
-
-
Jet Truck
78,636
-
-
-
-
Solid Waste Fund
Solid Waste Truck
119,534
134,700
-
-
-
TOTAL EXPENDITURES
$ 374,529
$ 292,497
$ 226,724
$ 268,850
$ 230.000
40
SPECIAL REVENUE
FUNDS
SPECIAL REVENUE FUNDS
Special Revenue Funds are created to account for the proceeds of specific revenue sources that are
restricted to expenditures for specific purposes. The City has four active special revenue funds and one
discontinued fund: the Parks Fund accounts for donations made by citizens for the specific purpose of
improving the City's parks, the Senior Citizens Activity Fund accounts for revenues contributed by senior
citizens for programs, the Court Technology Fund accounts for the revenues generated by a Court
Technology Fee added to each traffic ticket; and the Direct Dental Reimbursement accounts for funds set
aside to fund certain benefits.
The Recycling Fund accounted for revenues derived from the sale of recyclable materials. In 2003 this
fund was incorporated into the Solid Waste Fund.
THEPARKSFUND
The Parks Fund accounts for donations made by citizens for West U parks. The principal source of revenue
is small donations made when paying utility bills. 2004 appropriations in the Parks Fund are $13,800
PARKSFUND
STATEMENT OF REVENUE AND EXPENDITURES
Fiscal Beginning Expenditures Ending
Year Balance Donations Interest Park Programs Balance
1999
3,973
1,367
121
- 5,461
2000
5,461
312
5,773
2001
5,773
1,926
371
- 8,070
2002
8,070
1,156
190
- 9,416
2003
9,416
2,000
200
- 11,616
THE SENIOR CITIZENS ACTIVITY FUND
The Senior Citizens Activity Fund has been created 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 2004
revenues, consisting of activity fees paid by seniors, are expected to amount to $2,400. Expenditures on
these activities are also expected to be $2,500.
SENIOR CITIZENS ACTIVITY FUND
STATEMENT OF REVENUE AND EXPENDITURES
Fiscal Beginning Activity Senior Ending
Year Balance Fees Donations Activities Balance
1999
2000 - -
2001 - 2,173 - (1,251) 922
2002 922 - 271 (946) 247
2004 247 2,400 100 (2,500) 247 1
41
APPENDIX A
BONDED DEBT
Most cities use long-term debt to finance the
construction or purchase of major capital assets.
Since its incorporation 1925, the City has used
debt to finance the construction of streets,
drainage, water and sewer assets.
As the City became "built out" in the 1950s the
need for new debt declined and by 1983 the City
had only $1.1 million in outstanding bonded
debt. Even so, the City was on the brink of
momentous change. In 1983 the assessed value
of taxable property in the City totaled
$424,360,000.
Twenty years later in 2003, assessed values have
increased by more than $2 billion to
$2,635,000,000. This tremendous increase in
value came as the result of an economic and
social trend - that is still underway.
West University Place's assessed values shot up
because it was attractive to managers and
professionals who wished to be closer to their
work. The City's low crime rate,
trees, good public transportation,
and convenient access to both the
Medical Center and downtown
triggered a building boom similar to
a new developing City. Older
homes were tom down and replaced
with new structures at an astonishing
rate.
The City began to experience
problems similar to those
experienced in developing areas.
Streets and drainage systems that
were already approaching the end of
their useful lives were taxed to the
breaking point. In 1982 the citizens
approved $3.3 million in bonds to be
issued to construct a new police
calls for long-term debt to be used in
reconstructing the City's entire infrastructure by
the year 2005. This program called for the City
to issue $63 million of bonds. All of the
proceeds of these bonds were to be applied to
infrastructure. In addition to the original S63
million the City issued $9.9 million of
Certificates of Obligation to complete the
funding of the infrastructure replacement.
The debt issued to finance this plan is supported
by ad-valorem taxes and net revenues from the
water and sewer utility.
The need to improve drainage in Priority Area 2
became clear after extensive flooding during
tropical storm Allison. These improvements
could add up to $4 million to the total cost of
infrastructure improvements.
The City Charter limits the City's bonded debt to
5% of the assessed value. Since the projected
assessed value for the City in 2001 is $2.6
Outstanding Bonded Indebtedness December 31, 2003
Bonded Indebtedness Payable from Ad Valorem Taxes
1996 Permanent Imp Bonds
$ 2,780,000
1998 Permanent Imp Bonds
13,285,000
2000 Permanent Imp Bonds
20,550,000
2002 Permanent Imp Bonds
28,100,000
2002 YMCA Certificates
3,240,000
2003 Certificates of Obligation
9,900,000
Bonded Indebtedness Payable from Ad Valorem Tar
77,855,000
Bonded Indebtedness Payable from Water and Sewer Revenues
1996B Waterworks and Sewer System Imp. Bonds
1,210,000
1996A Waterworks and Sewer System Imp. Bonds
3,835,000
1998 Revenue Bonds
4,440,000
2001A Waterworks and Sewer System Imp Bonds
3,555,000
2001B Waterworks and Sewer System Imp Bonds
2,955,000
Bonded Indebtedness Payable from Water and Sewe
15,995,000
Total Bonded Indebtedness
$ 93,850,000
station and reconstruct the most
deteriorated street, water, and sewer assets. This
bond issue was the first since 1976.
The City next bond sale wasn't until 1992. The
need to reconstruct the City's infrastructure was
becoming acute. This bond sale marked the
beginning of the current program.
Currently the City is following a plan approved
by the citizens in November 1995. This plan
billion, the current debt limit under this provision
is $131,750,000. As of January 1, 2003 the City
will owe a total of $93,850,000 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
$77,855,000.
Future Activity - In 2003 the final debt issuance
needed to complete the infrastructure
43
replacement program were sold. There are future
projects in planning stages, but these projects are
not expected to move from the planning phase to
the financing phase until 2005. Accordingly, the
property tax rate dedicated to debt service is
Debt Service To Maturity
Tax
Supported
Revenue
Supported
2004
6,419,050
1,280,339
2005
6,448,138
1,279,227
2006
6,762,154
1,282,577
2007
6,764,572
1,280,587
2408
6,768,081
1,277,550
After 2008
81,558,079
17,831,224
Total
114,720,074
24,231,504
expected to be stable for next two to five years.
Water and sewer supported debt service is also
expected to remain stable for the next several
years.
44
APPENDIX B
REVENUE SOURCES
The City relies on four major sources of revenue
to finance its activities.
PROPERTY TAXES:
Property (ad valorem)
taxes attach as an
enforceable lien on
property as of each
January 1 for all real
and business personal
property located within
the City. Taxes are
levied when the City
Council adopts a
budget for the next
year but no earlier than
levies the M. State law provides that if the City
raises the rate more than 8% (after certain
adjustments) above the previous year's rate, the
voters can petition for an election to determine
whether to limit the tax
Fiscal
Year
General
Fund
Debt Service
Fund
Total
Tax Rate
1996
0.2100
0.1600
0.3700
1997
0.2100
0.1700
0.3800
1998
0.2100
0.1900
0.4000
1999
0.2100
0.2100
0.4200
2000
0.2000
0.2100
0.4100
2001
0.2050
0.2150
0.4200
2002
0.1950
0.2250
0.4200
2003
0.1900
0.2400
0.4300
2004
0.1976
0.2500
0.4476
October 1. Taxes are due January 31 and are
considered delinquent after that date. Property tax
revenues are based on three major factors:
assessed or estimated value, the rate of collection
of outstanding balances, and the property tax rate.
The Harris County Appraisal District (HCAD) is
responsible for appraising the values of property
sited within Harris County. State law requires
HCAD to appraise all property in its jurisdiction
Tax Rate Comparison at least every
Jurisdiction Tax Rate five years at
Bellaire 0.4800 100% of the
Houston 0.6550 estimated
Southside Place 0.2153 market value.
Jersey Village 0.6750 The oversight
of this
Spring Valley 0.4066 process is
Sea Brook 0.6000 vested in the
Appraisal Review Board. Residential property
accounts more than 98% of all property value in
the City. The ratio of residential property value to
total value has grown steadily for the past five
years, while commercial and utility property
values continue to decline as a component of total
value. This trend will continue into the future.
The City establishes the tax rate, assesses, and
rate to no more than
8% above last year's
rate. Taxes are
applicable to the year
subsequent to the one
in which they are
levied.
The City's property tax
policies has been to
decrease the amount of
property taxes
dedicated to maintenance and operations and
increase the portion dedicated to paying debt
service. Since 1991 when the debt service
component of property taxes amounted to less
than 25% of the total tax rate, debt service
payments have risen to consume more than 55%
of total tax revenues. Tax revenues dedicated to
debt service are expected to reach $6.7 million
annually and remain stable into the foreseeable
future.
The City's 2004 property tax revenue is based on
an estimated assessed value of $2,635,000 and a
99% collection rate. The estimated market value
of taxable property has grown explosively
(225%) since 1987. In the past five years the
taxable value of property has grown almost $1
billion. The property tax rate in 2003 will be
$0.43000 per $100 valuation, 1 cent above last
year's rate. Increased debt service requirements
caused the need for this increase.
UTILITY FEES:
Water and sewer service fees: The City provides
water and sewer services to approximately 5,880
customers. Of this total, about 97% are
residential and 3% are commercial.
Residential Rates
Water Sewer
0 - 3,000 gallons $2.00 per 1,000 gallons $1.95 per $1,000 gallons
3001 - 15,000 gallons $2.18 per 1000 gallons $1.95 per $1,000 gallons
15,001 gallons and up $2.37 per 1,000 gallons $1.95 per $1,000 gallons
The City increased
its water and sewer
rates in 2001 and
expects that further
increases will be
45
needed in 2003. These increases are driven by
dramatic increases in debt service expenditures
since 1998.
Solid Waste Fees: The City collects and disposes
of solid waste for its citizens. This service is
provided twice weekly at curbside. Additionally,
the City operates a curbside recycling program for
the benefit of its citizens. A $15.75 monthly fee
funds these services for citizens under 65 years of
age. The monthly fee is $8.00 per month for
citizens over 65 years of age. These fees are
expected to generate $910,000 in 2003.
SALES TAX:
The sales tax in the City of West University Place
is currently 8.25% of goods and services sold
within the City. The tax is collected by businesses
making the sale and remitted to the State
Comptroller of Public Accounts. Of the 8.25%,
the State retains 6.25% and, distributes 1% to the
Metropolitan Transit Authority, and 1% to the
City. The City's portion of Sales Taxes
amounted to $768,742 in 2002 and is expected to
amount to $900,000 in 2003. Both 2002 and
2003 reflect unusually high revenues due to one-
time adjustments resulting from audits. Sales
taxes are expected to generate $585,000 in 2004.
FRANCHISE FEES:
The City maintains non-exclusive franchise
agreements with utility companies that use the
City's roadway rights-of-way to conduct their
businesses. Besides defining the responsibilities
of the utilities in maintaining their assets, the
agreements contain a franchise fee clause
requiring the utilities to compensate the City for
the use of the rights-of-way. Generally, these
fees are based on a percentage of the utilities
gross receipts generated by services provided to
customers located within the City's corporate
limits. Franchise fees are expected to generate
$929,600 in 2004.
Historical and Projected Revenues (not including utility services)
Property Taxes
1999
$ 6,61 .64
2000
$ 7,376,687
2001
$ 8,532,873
20(''-
$ 9,57-; 400 $
2003
10,740,270
2004
$ 11
394
480
Sales Tax
Franchise Fee
5:.,,556
824,614
896,958
558,000
780,000
,
,
585,000
s
Licenses and Permits
818,326
396
484
786,672
496
677
533,646
472
081
908,560
439
0
892,890
929,600
Fines and Forfeitures
,
307,058
,
274,001
,
276,815
,
00
300
000
451,000
485
000
467,100
552
0
Charges for Services
796,763
914,686
901,544
,
1,025,000
,
187,500
,
00
162
950
Intergovermental
650,459
1,055,425
259,000
359,000
420,000
,
417
700
Investment Income
1,288,324
1,015,579
1,720,839
1,092,900
375,000
,
340
000
Other Revenues
343,348
478,268
389,693
250,400
380,400
,
368
400
Total
$ 11,754,982
$13,222,609
$13,983,449
$14,507,260 $
14,712,060
,
S 15,217,230
46
APPENDIX C
PAY GRADE SALARY STRUCTURE
2004 COMPENSATION PLAN
Pay Grade
Minimum
Mid-Point
Maximum
Civilian
32
21,890.05
25,654.21
29,418.38
33
23,075.49
27,043.51
31,011.53
34
25,447.46
29,823.36
34,199.25
35
27,818.36
32,601.95
37,385.54
36
29,004.86
33,992.48
38,980.11
37
30,190.31
35,381.78
40,573.25
38
34,934.24
40,941.46
46,948.68
39
40,862.55
47,889.19
54,915.84
40
42,641.25
49,973.77
57,306.28
41
45,013.21
52,753.60
60,493.99
42
48,388.73
56,709.57
65,030.41
43
52,017.88
60,863.41
69,708.94
Exempt
ER-1 1
62,421.46
73,033.11
83,644.75
ER-2 2
74,095.75
87,639.73
100,373.70
ER-3 3
82,396.31
96,403.69
110,411.07
Police
Dispatch
31,660.51
37,104.80
42,549.08
Officer
40,783.58
47,796.64
54,809.71
Sergeant
50,979.21
59,745.50
68,511.79
Lieutenant
58,626.39
68,707.67
78,788.96
Fire
Fire Fighter
37,676.64
44,155.44
50,634.25
Lieutenant
48,037.72
56,298.19
64,558.67
Captain
57,645.26
67,557.83
77,470.41
1. Finance Director, Parks & Recreation Director, Police Captain, Human Resource Manager
2. Police Chief, Fire Chief
3. Assistant City Manager/Public Works Director
47
GLOSSARY OF TERMS
-A-
-B-
-C-
ACCOUNT: A term used to identify an individual asset, liability, expenditure control, revenue
control, encumbrance, or fund balance.
ACCOUNTS PAYABLE: A liability account reflecting amounts on open account owing to
private persons or organizations for goods and services received by a government but not
including amounts due to other funds of the same government or to other governments.
ACCOUNTS RECEIVABLE: An asset account reflecting amounts owing to open accounts
from private persons or organizations for goods and services furnished by a government.
AD VALOREM: Latin for "value of'. Refers to the tax assessed against real (land and
buildings) and personal (equipment and furniture) property.
APPROPRIATION: A legal authorization granted by a legislative body (City Council) to make
expenditures and incur obligations for designated purposes.
ASSESSED VALUATION: A valuation set upon real estate or other property by a government
as a basis for levying taxes.
BALANCE SHEET: The basic financial statement which discloses the assets, liabilities, and
equities of an entity at a specified date in conformity with GAAP.
BASIS OF ACCOUNTING: The modified accrual basis of accounting is followed by
Governmental funds, Expendable Trust funds and Agency funds. Under the modified accrual
basis of accounting, revenues are recorded when susceptible to accrual, i.e., both measurable and
available. Available means collectible within the current period or soon enough thereafter to be
used to pay liabilities of the current period. Expenditures are recorded when the liability is
incurred, if measurable, except for principal and interest on general long-term debt, which are
recorded when due, and compensated absences, which are recorded when payable from currently
available financial resources.
Substantially all revenues are considered to be susceptible to accrual. In applying the susceptible
to accrual concept to intergovernmental revenues, the legal and contractual requirements of the
numerous individual programs are used for guidance. Intergovernmental revenues are reflected as
revenues at the time of receipt or earlier if the susceptible to accrual criteria are met.
The City's Proprietary fund is accounted for using the accrual basis of accounting, under which
revenues are recorded when earned and expenses are recorded when liabilities are incurred.
BOND: A written promise, generally under seal, to pay a specific amount of money, called the
face value, at a fixed time in the future, called the maturity date, and carrying interest at fixed rate,
usually paid periodically.
BUDGET: A plan of financial operation embodying an estimate of proposed expenditures for a
given period and the proposed means of financing them.
BUDGET ORDINANCE: The official enactment by the City Council establishing the legal
authority for city officials to obligate and expend funds.
CAPITAL OUTLAYS: Expenditures which result in the acquisition of or addition to fixed assets
which are individually priced more than $1000.
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CAPITAL IMPROVEMENTS PROGRAM: A plan for capital expenditures to be incurred
each year over a fixed period of several years setting forth each capital project and the amount and
method of financing.
CENTRAL APPRAISAL DISTRICT: A county-wide district formed by legislature to provide
appraisals of property located within the county. These county-wide appraisals are provided to the
county, school districts, cities and municipal utility districts for basis of taxation.
CURRENT ASSETS: Those assets which are available or can be made readily available to
finance current operations or to pay current liabilities. Those assets which will be used up or
converted into cash within one year. Some examples are cash, temporary investments and tares
receivable which will be collected within one year.
CURRENT LIABILITIES: Debt or other legal obligation arising out of transactions in the past
which must be liquidated, renewed or refunded within one year.
-D- DEBT SERVICE: A cost category which typically reflects the repayment of general long-term
debt principle and interest.
DELINQUENT TAXES: Property taxes remaining unpaid at the end of the current fiscal year.
Although taxes become delinquent and accrue penalties and interest on February 1 of each year,
they are carried as current taxes receivable during the current fiscal year.
-E- EFFECTIVE INTEREST RATE: The property tax rate set necessary to generate the same tax
dollars as the previous tax year.
ENCUMBRANCES: Obligations in the form of purchase orders or contracts charged to an
appropriation which reserves the funds until it is necessary to pay the bill.
-F- FISCAL YEAR: A twelve month period at the end of which the City determines its financial
condition and the results of its operations and closes it books.
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 balances and
changes therein, which are segregated for the purpose of carrying on specific activities or attaining
certain objectives in accordance with special regulations, restrictions or limitations.
FUND BALANCE: The difference between governmental fund assets and liabilities, also
referred to as fund equity.
-G- GENERAL LEDGER: A book, file or other device which contains the accounts needed to
reflect the financial position and the results of operations of an entity. In double-entry
bookkeeping, the debits and credits in the general ledger are equal; therefore, the debit balances
equal the credit balances.
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
49
University place pledges to levy whatever property tax is needed to repay the bonds for any
particular year. Bonds cannot be issued without voter approval and are usually issued with
maturities of between 15 and 30 years.
GOVERNMENTAL FUNDS: Those funds through which most governmental functions
typically are financed. The acquisition, use and financial resources and the related current
liabilities are accounted for through governmental funds (General, Special Revenue, Capital
Projects and Debt Service Funds).
-M- MODIFIED ACCRUAL BASIS: This accounting technique is a combination of cash and
accrual accounting since expenditures are immediately incurred as a liability and which revenues
are not recorded until they are both measurable and available.
-O- ORDINANCE: A formal legislative enactment by the governing board of a municipality. If it is
not in conflict with any higher form of law, such as a state statute or constitutional provision, it
has the full force and effect of law within the boundaries of the municipality to which it applies.
The difference between au ordinance and a resolution is that the latter requires less legal formality
and has a lower legal status. Revenue raising measures, such as the imposition of taxes, special
assessments and service charges, universally require ordinances.
-p- PERSONAL SERVICES: The costs associated with compensating employees for their labor.
PURCHASE ORDER: A document which authorizes the delivery of specified merchandise or
the rendering of certain services and the making of a charge for them.
-R- REVENUES: Increases in governmental fund type net current assets from other than expenditure
refunds and residual equity transfers.
-S- SPECIAL REVENUE FUND: A 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.
r
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CITY OF WEST UNIVERSITY PLACE
3800 UNIVERSITY BOULEVARD
HOUSTON, TEXAS
Telephone: 713.668.4441
CITY STAFF
Cit Maria er
713.662.5810
mross westu.or
City Secretary
713.662.5813
kholloway westu.org
Finance Director
713.662.5816
wthomas westu.or
Police Chief
713.662.5861
kwalker@w.estu.org
Fire Chief
713.662.5836
tstevenson westu.or
Public Works Director
713.662.5840
rwicker@westu.org
Parks and Recreation Director
713.662.5892
mmailesla westu.org
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Patil
City
Attorney
Jim
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lo, Brown and Hill 254.772.4901
Dougherty 713.880.8808
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CONSIILTANTS
Auditors
SERVICES
Munici al Court
Gabriele Perez
713.662.5825
Developmental Services
Dennis Mack 1
713.662.5830
Senior Services
Janiss Stum
713.662.5895
Garbage, Rec clin
Charlotte Gonsoulin
713.662.5838
Suggestion and Comments
Alisa Talle
713.662.5812
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51
ORDINANCE NO. 1752
AN ORDINANCE APPROVING AND ADOPTING A BUDGET FOR THE
FISCAL YEAR BEGINNING JANUARY 1, 2004 AND ENDING DECEMBER 31,
2004; APPROPRIATING FUNDS FOR SUCH BUDGET; CONTAINING
FINDINGS AND PROVISIONS RELATING TO THE SUBJECT; AND
DECLARING AN EMERGENCY
WHEREAS, as required by the City Charter and state law, the City Manager has
prepared and submitted to the City Council a budget with estimates of expenditures and
revenues of all city divisions and activities for the year beginning January 1, 2004 and
ending December 31, 2004; and
WHEREAS, such budget has been timely filed with the City Secretary, the City
Council has had sufficient time to review and revise such budget and notice of a public
hearing upon such budget has been duly given; and
WHEREAS, a public hearing has been held, and all taxpayers and interested
persons were provided an opportunity to attend and participate in such hearing; and
WHEREAS, public participation, input and suggestions regarding the budget
have been received and considered by the City Council, and the City Council has made
changes as the City Council considers warranted by law in the best interest of the
municipal taxpayers, and the City Council has found and determined that the budget
adopted by this ordinance does not allow expenditures during the budget period in excess
of funds estimated to be on hand during the same period;
NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF
THE CITY OF WEST UNIVERSITY PLACE, TEXAS:
Section 1. The matters and facts set out in the preamble of this ordinance are
found and determined to be true and correct and are hereby approved and adopted by the
City Council.
Section 2. The eight page document entitled "City of West University Place
Budget, For the Fiscal Year Beginning January 1, 2004 and Ending December 31, 2004"
("Budget') is hereby approved and adopted. A true copy of the Budget is attached to and
made a part of this ordinance. Funds in the amoants indicated in such Budget for each
fund are appropriated for the purposes and projects described in such Budget.
Section 3. That this ordinance approving and adopting the Budget is made in all
things in accordance with the terms and provisions of the City Charter of the City of
West University Place, Texas and the laws of the State of Texas and shall be interpreted
and construed in compliance therewith.
Section 4. All ordinances and parts of ordinances in conflict herewith are hereby
repealed to the extent of the conflict only.
Section 5. If any word, phrase, clause, sentence, paragraph, section or other part
of this ordinance or the application thereof to any person or circumstance, shall ever be
held to be invalid or unconstitutional by any court of competent jurisdiction, neither the
remainder of this ordinance, nor the application of such word, phrase, clause, sentence,
paragraph, section, or other part of this ordinance to any other persons or circumstances,
shall be affected thereby.
Section 6. The City Council officially finds, determines and declares that a
sufficient written notice of the date, hour, place and subject of each meeting at which this
ordinance was discussed, considered, or acted upon was given in the manner required by
the Open Meetings Act, Chapter 551, Texas Local Government Code, as amended, and
that each such meeting has been open to the public as required by law at all times during
such discussion, consideration and action. The City Council ratifies, approves and
confirms such notices and the contents and posting thereof.
Section 7. After adoption of the Budget, the City Manager shall provide for the filing
of a true copy of the Budget (and each amendment) in the office of the County Clerk of
Harris County, Texas.
Section 8. The public importance of this measure and the requirements of the
law create an emergency and an urgent public necessity requiring that this Ordinance be
passed and take effect as an emergency measure, and a state of emergency is hereby
declared, and this Ordinance is accordingly passed as an emergency measure and shall take
effect immediately upon adoption and signature.
PASSED AND APPROVED AND ADOPTED, this 8th day of October 2003.
Voting Aye: Mayor Pro Tem Segal, Council Members Fogler and Woods
Voting Nay: None
Absent: Mayor Ballanfant and Council Member Farley
ATTEST: (SEAL)
Ka ynn Holloway
City Secretary
Signed:
Steven Segal
Mayor Pro Tern.
Recommended:
A W'd-01 Michael R s
City Manager
(SEAL)
Reviewed:
Jim Dougherty
City Attorney
CITY OF WEST UNIVERSITY PLACE BUDGET
FOR THE FISCAL 7 FAR BEGINNING JANUARY 1, 2004 AND ENDING
DECEMBER 31, 2004
2002 2003 2004
Actual Estimated Budget
GENERAL FUND
BEGINNING BALANCE
Cash $ 4,963,411 $ 4,388,691 $ 5,446,754
Less: Obligations (1,970,163) (1,607,096) (2,377,242)
NET BEGINNING RAIANCT7 0 001 OAR n 10, ,tic I nrn -
REVENUES
Ad Valorem Taxes
4,519,428
4,770,270
5,058,480
City Sales Tax
939,577
780,000
585,000
Franchise Fees
877,185
892,890
929,600
Licenses and Permits
386,124
451,000
467,100
Fees for Services
466,467
485,000
552,000
Other Charges and Fees
154,244
187,500
162,950
Recreation Fees
325,209
420,000
417,700
Fines and Court Costs
304,811
325,000
340,000
Other Revenues
390,868
380,400
368,400
Inter-fund Transfers
631,000
631,000
710,000
EXPENDITURES
Administration
771,888
554,260
632,460
Finance
1,642,909
1,432,520
1,467,800
Police
2,669,209
2,695,735
2,754,430
Fire
1,758,732
1,906,400
2,096,820
Public Works
1,521,344
1,580,598
1,713,590
Parks and Recreation
RAI ARA
Roc Ain
tine An
NET REVENUES (EXPENDITURES)
(211,653)
287,917 2,190
NET ENDING BALANCE 2,781,595 3,069,512 3,071,702
Cash 4,388,691 5,446,754 5,071,702
Obligations (1) $ (1,607,096) $ (2,377,242) $ (2,000,000)
(1) Includes $145,000 for the City Manager's employment contract
CITY OF WEST UNIVERSITY PLACE BUDGET
FOR THE FISCAL YEA
R BEGINNING JANUARY 1, 2004 AND
ENDING
DECEMBER 31, 2004
2002
2003
2004
Actual
Estimated
Budget
DEBT SERVICE FUND
BEGINNING BALANCE
Cash
$ 633,071 $
3,696,119
$ 3,697,000
Less: Obligations
-
(3,128,294)
(3,056,265)
NET BEGINNING BALANCE
633,071
567,825
640,735
REVENUES
Ad Valorem Taxes
5,198,477
5,970,000
6,366,000
Interest
51,907
50,000
10,000
TOTAL REVENUES
5,250,384
6,020,000
6,376,000
EXPENDITURES
Debt Service and Fees
5,315,630
5,951,100
6,429,050
TOTAL EXPENDITURES
5,315,630
5,951,100
6,429,050
NET REVENUES (EXPENDITURES) (65,246)
68,900
(53,050)
NET ENDING BALANCE
567,825
636,725
587,685
Cash
3,696,119
3,697,000
3,697,000
Obligations
$(3,128,294) $
(3,060,275)
$ 3,109,315)
CITY OF W
EST UNIVERSITY PLACE BUDGET
FOR THE FISCAL YEA
R BEGINNING JANUARY
1, 2004 AND
ENDING
DECEMBER 31, 2004
2002
2003
2004
Actual
Estimated
Budget
WATER FUND
BEGINNING BALANCE
Cash
$ 1,625,490 $
836,770
$ 174,240
Less: Obligations
-
-
-
NET BEGINNING BALANCE
1,625,490
836,770
174,240
REVENUES
Service Charges
3,115,030
3,500,000
4,500,000
Interest
159,309
150,000
100,000
Other
119,172
10,000
10,000
TOTAL REVENUES
3,393,511
3,660,000
4,610,000
EXPENDITURES
Public Works
2,416,602
2,544,480
2,527,460
Non-Departmental
1,765,629
1,778,050
1,730,340
TOTAL EXPENDITURES
4,182,231
4,322,530
4,257,800
NET REVENUES (EXPENDITURES) (788,720)
(662,530)
352,200
NET ENDING BALANCE
836,770
174,240
526,440
Cash
11,547
1,990,663
526,440
Obligations
$ - $
-
$ -
CITY OF WEST UNIVERSITY PLACE B
FOR THE FISCAL YEAR BEGINNING JANUARY
1,
DECEMBER 31, 2004
2002
04
Actual
Es
et
WATER FUND CAPITAL RESERV
BEGINNING BALA
NCE
I
Cash
196,443
7,023
Less: Obligations
-
NET BEGINNING BALANCE
196,443
7,023
REVENUES
Transfers from:
Water and Sewer Fund
200,000
5,000
Interest
6,497
5,000
5,000
TOTAL REVENUES
206,497
5,000
30,000
EXPENDITURES
Capital Projects
Meter replacement program
-
129,000
75,000
Water rate study
-
40,000
-
Liftstation repairs
77,057
-
50,000
Fiscal 2002 repair contingent
-
44,80
20,000
TOTAL EXPENDITURES
77,057
213 860
145,000
NET REVENUES (EXPENDIT
URES) 129,440
(208,860)
(115,000)
NET ENDING BALANCE
325,883
117,023
2,023
Cash
345,796
115,730
20,730
Obligations
$ (19,913) $
-
$
CITY OF WEST UNIVERSITY PLACE BUDGET
FOR THE FISCAL YEAR BEGINNING JANUARY 1
, 2004 AND ENDING
DECEMBER 31, 2004
2002
2003
2004
Actual Estimated
Budget
SOLID WASTE FUND
BEGINNING BALANCE
Cash
$ - $
57,814
$ 103,673
Less: Obligations
(58,358)
111,891)
-
NET BEGINNING BALANCE
(58,358)
(54 077)
-703,673
REVENUES
Service Charges
864,748
938,000
940,000
Sales of Recyclable Material
-
100,000
100,000
Interest
1,796
10,000
10,000
Transfer from Other Funds
50,000
87,670
-
TOTAL REVENUES
916,544
1,135,670
1,050,000
EXPENDITURES
Operations
722,263
787,920
820,960
Administration
190,000
190,000
200,000
TOTAL EXPENDITURES
912,263
977,920
1,020,960
NET REVENUES (EXPENDITU
RES) 4,281
157,750
29,040
NET ENDING BALANCE
(54,077)
103,673
132,713
Cash
57,814
103,673
132,713
Obligations
$ (111,891) $
-
$
CITY OF WEST UNIVERSITY PLACE BUDGET
FOR THE FISCAL YEAR BEGINNING JANUARY 1
, 2004 AND
ENDING
DECEMBER 31, 2004
2002
2003
2004
Actual Estimated
Budget
CAPITAL PROJECTS FUND
BEGINNING BALANCE
Cash
$ 336,365 S
446,449
$ 197,949
Less: Obligations
-
-
-
NET BEGINNING BALANCE
336,365
446,449
197,949
REVENUES
Transfers from:
General Fund
250,000
-
-
Recycling Fund
25,000
25,000
-
Grants
16,498
35,000
835,000
Interest
5,222
5,000
35,000
Friends of West U Parks
529,111
-
-
Contributions
25
-
-
TOTAL REVENUES
825,856
65,000
870,000
EXPENDITURES
Imaging/Agenda Management
-
-
35,000
WestU Recreation Center
-
125,000
-
Downtown/EdloeProject
64,976
55,000
954,180
Multi-media for City Hall
-
-
25,000
Completed projects
650,796
133,500
-
Fiscal Year 2002 Contingency
-
-
25,000
TOTAL EXPENDITURES
715,772
313,500
1,039,180
NET REVENUES (EXPENDITURES)
110,084
(248,500)
(169,180)
NET ENDING BALANCE
446,449
197,949
28,769
Cash
429,926
441,426
88,769
Obligations
$ - $
-
$ -
CITY OF WEST UNIVERSITY PLACE BUDGET
FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2004 AND ENDING
DECEMBER 31, 2004
2002
2003
2004
Actual
Estimated
Budget
INFRASTR
UCTURE REPLACEMENT FUND
BEGINNING BALANCE
Cash
$18,945,925 $
16,689,468
$ 16,011,238
Less: Obligations
_
_
NET BEGINNING BALANCE
18,945,925
16,689,468
16,011,238
REVENUES
Grants
259,000
259,000
259,000
Bond Proceeds
12,596,240
9,918,330
_
Interest
469,478
470,000
350,000
TOTAL REVENUES
13,324,718
10,647,330
609,000
EXPENDITURES
Area 5B/6A
-
820,000
200,550
Pipe Bursting
6,185
25,000
494,220
Area 7B
3,787,685
1,035,360
21,200
Area 8
4,887,359
2,000,000.
1,048,820
Area9
2,697,208
4,000,000
1,114,140
Area 10
35,189
2,000,000
6,756,520
Area 1IA
3,607,804
750,000
712,320
Area I IB
15,169
545,200
6,754,920
.Area 12
296,148
Drainage study
45,057
Completed projects
11,077
Administrative & Issuance Costs
135,294
150,000
_
Contingency
-
-
100,000
TOTAL EXPENDITURES
15,581,175
11,325,560
17,202,690
NET REVENUES (EXPENDITUR
ES) (2,256,457)
(678,230)
(16,593,690)
NET ENDING BALANCE
16,689,468
16,011,238
(582,452)
Cash
16,689,468
15,517,018
Obligations
$ $
$ 486,452)
CITY OF WEST UNIVERSITY PLACE BUDGET
FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2004 AND
ENDING
DECEMBER 31, 2004
2002
2003
2004
Actual
Estimated
Budget
SIDEWALK CONSTRUCTION FUND
BEGINNING BALANCE
Cash
S 4,975,333
$ 4,884,616
$ 4,734,616
Less: Obligations
-
-
-
NET BEGINNING BALANCE
4,975,333
4,884,616
4,734,616
REVENUES
Interest
113,143
100,000
120,000
TOTAL REVENUES
113,143
100,000
120,000
EXPENDITURES
Sidewalk Construction
203,860
250,000
4,854,620
TOTAL EXPENDITURES
203,860
250,000
4,854,620
NET REVENUES (EXPENDITURES)
(90,717)
(150,000)
(4,734,620)
NET ENDING BALANCE
4,884,616
4,734,616
(4)
Cash
4,975,333
4,624,593
-
Obligations
$ -
$ -
$
CITY OF WEST UNIVERSITY PLACE BUDGET
FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2004 AND
ENDING
DECEMBER 31, 2004
2002
2003
2004
Actual
Estimated
Budget
EQUIPMENT REPLACEMENT FUND
BEGINNING BALANCE
Cash
S 201,810
$ 252,181
$ 269,641
Less: Obligations
-
-
-
NET BEGINNING BALANCE
201,810
252,181
269,641
REVENUES
Transfers from other Funds
256,000
279,060
173,050
Other Revenues
14,760
-
-
Interest
6,335
7,250
7,250
TOTAL REVENUES
277,095
286,310
180,300
EXPENDITURES.
Replacement Equipment
226,724
268,850
230,000
TOTAL EXPENDITURES
226,724
268,850
230,000
NET REVENUES (EXPENDITURES)
50,371
17,460
(49,700)
NET ENDING BALANCE
252,181
269,641
219,941
Cash
201,810
248,450
238,860
Obligations
$ -
$ -
S -
CITY OF WEST UNIVERSITY PLACE BUDGET
FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2004 AND ENDING
DECEMBER 31, 2004
2002 2003 2004
Actual Estimated Budget
PARKSFUND
BEGINNING BALANCE
Cash
$ 8,070 $
9,416
$ 11,616
Less: Obligations
_
NET BEGINNING BALANCE
8,070
9,416
11,616
REVENUES
Contributions
1,156
2,000
2,000
Interest
190
200
200
TOTAL REVENUES
1,346
2,200
2,2G0
EXPENDITURES
Parks and Recreation
-
-
13,800
TOTAL EXPENDITURES
_
-
13,800
NET REVENUES (EXPENDITURES)
1,346
2,200
(11,600)
NET ENDING BALANCE $ 9,416 $ 11,616 $ 16
Cash 5,461 1,270 3,470
Obligations
CITY OF WEST UNIVERSITY PLACE BUDGET
FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2004 AND ENDING
DECEMBER 31, 2004
2002 2003 2004
Actual Estimated Budget
SENIOR CITIZENS ACTIVITY F11ND
BEGINNING BALANCE
Cash $
923 $
248 $
248
Less: Obligations
_
-
-
NET BEGINNING BALANCE
923
248
248
REVENUES
Interest on investments
-
100
100
Senior Citizen's Activity Fees
271
2,400
2,400
TOTAL REVENUES
271
2,500
2,500
EXPENDITURES
Senior Activities
946
2,500
2,500
TOTAL EXPENDITURES
946
2,500
2,500
NET REVENUES (EXPENDITURES)
(675)
-
_
NET ENDING BALANCE 248 248 248
Cash 264 264 248
Obligations $ - $ -
$
CITY OF WEST UNIVERSITY PLACE BUDGET
FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2004 AND ENDING
DECEMBER 31, 2004
2002
2003
2004
Actual
Estimated
Budget
COURTTECHNOLOGYFUND
BEGINNING BALANCE
Cash
$ 2,489
$ 1,604
$ 1,604
Less: Obligations
-
-
-
NET BEGINNING BALANCE
2,489
1,604
1,604
REVENUES
Interest on investments
43
-
-
Court Fees
14,576
14,000
14,000
TOTAL REVENUES
14,619
14,000
14,000
EXPENDITURES
Data Processing Equipment
15,504
14,000
15,000
TOTAL EXPENDITURES
15,504
14,000
15,000
NET REVENUES (EXPENDITURES)
(885)
-
(1,000)
NET ENDING BALANCE
1,604
1,604
604
Cash
1,604
1,604
10,604
Obligations
$ -
$ -
$ -
CITY OF WEST UNIVERSITY PLACE BUDGET
FOR THE FISCAL YEAR BEGINNING JANUAR
Y 1, 2004 AND
ENDING
DECEMBER 31, 2004
2002
2003
2004
Actual
Estimated
Budget
DIRECT DENTAL
REIMBURSEMENT FUND
BEGINNING BALANCE
Cash
$ -
$ (1,059)
$ 4,041
Less: Obligations
-
-
-
NET BEGINNING BALANCE
(1,059)
4,041
REVENUES
Interest on investments
-
100
100
Contributions
24,857
15,000
15,000
TOTAL REVENUES
24,857
15,100
15,100
NET REVENUES (EXPENDITURES)
(24,857)
(16,159)
(11,059)
EXPENDITURES
Benefits
25,916
10,000
10,000
TOTAL EXPENDITURES
25,916
10,000
10,000
NET ENDING BALANCE
(1,059)
4,041
9,141
Cash
1,604
1,604
10,604
Obligations
$ -
$ -
$ -