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HomeMy WebLinkAbout2003 Operating BudgetCity of West University Place OO 2003 Operating Budget City Officials Linda Lewis Mayor Members of the City Council Mike Farley Marilyn Griffin Danny Jackson Bill May Adopted October 7, 2001 Ordinance #1720 Michael Ross City Manager Walter Thomas Finance Director CITY OF WEST UNIVERSITY PLACE 2003 ANNUAL BUDGET INTRODCUTION You are holding the published City of West University Place, Texas 2003 Annual Operating Budget. This document has been prepared to help you learn of the issues affecting the community of West University Place. Some people believe that a city budget is only a financial plan, replete with boring statistics and financial schedules. Although this document has its share of financial schedules and statistics, the 2003 Annual Operating Budget serves other functions as well. For example, it is a policy document that presents the major policies that guide how the City is managed. It is also an operations guide that gives the public, elected officials and city staff information pertaining to the production and performance of individual city operations. Finally, the 2003 Annual Operating Budget is intended to be a communications tool formally transmitting the City's revenue and expenditure plan for the year. FORMAT The 2003 Annual Operating Budget is divided into three major sections: Introductory, FinanciallOperational, 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 2003 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 2003 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 2003 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 2003. 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 2002, and a discussion of what the department hopes to accomplish in 2003. 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 2003 OPERATING BUDGET Table of Contents City Manager's Budget Message i General Fund 1 Summary 5 Administration 7 Finance 11 Police 13 Fire 15 Public Works 19 Parks Debt Service Nand 21 Summary Water and Sewer Fund 23 Summary 25 Operations 27 Capital Reserve Solid Waste Fund 29 Summary 31 Operations Capital Projects Funds 33 Capital Project Fund 35 Infrastructure Replacement Fund Sidewalk Construction Fund 37 Equipment Replacement Fund 38 Special Revenue Funds 41 Parks Fund 41 Recycling Fund 42 Senior Citizens Activity Fund 42 Court Technology Fund Appendices 43 Appendix A - Bonded Debt 45 Appendix B - Revenue Sources 49 Appendix C - Expenditure Detail Glossary of Terms 65 69 Contacts 71 Ordinance # 1720 City of `vest University Place A Neighborhood City ® Recycled Papa/ October 29, 2002 Honorable Mayor Linda Lewis City Council Members City of West University Place 3800 University Boulevard West University Place, Texas 77005 Dear Mayor Lewis and city council Members: We are pleased to submit the 2003 Annual Operating 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 management guide, planning document, and a financial report. It reviews past accomplishments, identifies future needs, sets objectives for the coming year, and defines the purposes and resources to achieve those objectives. The 2003 Annual Operating Budget is in compliance with State law and the City's Charter. It includes no major changes in baseline city services, but includes the increased debt service for bonds issued to finance infrastructure replacement. A substantial increase in assessed values together with a 1.5 cents per $100 valuation increase in the property tax rate provides funding for the increased debt service. The City's tax rate is divided into two components, the maintenance/operations rate and the debt service rate. In spite of the growth in assessed values, the 2003 Budget reduces the maintenance/operations tax rate to 19 cents per $100. Increased costs associated with personnel, including compensation and benefits, absorbed the increased revenues generated by an 8.7% increase in assessed values. In order to continue providing city services at the high level expected by our residents, the applicable fees must be consistent with the service provided. The budget calls for a water rate analysis for the City in 2003. It is expected that an increase of water and sewer rates will be necessary to fund the water and sewer portions of the debt service. 3800 University Boulevard 4 West University Place, Texas 77005-2899 • 713.668.4441 • www.westu.org An annual budget cannot be assessed without first determining where the or a i i • g n zat on intends to go and how it intends to get there. The Budget is the City's policy statement i • n that it represents priorities for the expenditure of public funds. This Budget has been • created with these perspectives: The City is a service organization. The most important asset of a service i i • organ zat on 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 2003 Budget includes a 5.1% increase in personnel costs to insure that the City's wage and salary structure remain i . s compet tive with other cities. Recently health care costs have become a major bud et iss H l h • g ue. ea t care costs are expected to rise 17% in 2003 and 20% each year for at least five years after that. Staff is currently i i rev ew ng benefit structures to ensure employees and the City share these expected in creases appropriately. • The 2003 Operating Budget calls for 97 employees to be funded by the City's General Fund, 14 to be funded in the City's Water a d S n ewer Utility, and 10 to be funded by the Solid Waste Fund for a total of 121 . • 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 f ' or preparing this year s budget. Two major service enhancements were initiated added t o the baseline budget in 2003: Estimated • Estimated Total • Annual Annual Service Enhancement Cost Program 2003 Cosh YMCA/ WestU Recreation Center $125,000 $220 000 . , Additional fire personnel mid-year implementation 90,000 180,000 Opening the YMCA to the public on March 31, 2004 would require repairs to the buildin Th • g. is initial cost is estimated to be $150,000. Operating cost for the YMCA in 2004 is expected to be $200 to $220 thousand. The cost of operations will be financed in futur e budgets. • City Council authorized the hiring of three additional firefighters after June 2003 The • . additional staffing in the Fire Department will improve response time and provide staffing mandated by changes in State L I aw. n 2004 the first full year of cost, these new positions are expected to add $180,000 to the baseline budget . • ii 0 All fee schedules, user charges and charges for utility services should be reviewed and adjusted to ensure that rates are equitable and cover the cost of the service deemed appropriate by the City Council. 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. A fee increase recommended in 2002 for Solid Waste Service is expected to have full impact in 2003, bringing solid waste fees in line with the cost of the solid waste services provided. 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 2003 Budget meets this standard. The City will follow long-range plans for capital improvements. A long-range plan for capital improvement should be prepared and updated each year. This plan may include (in years other than the first year of the plant "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 2003 Budget: Streetlights $1,500,000 Gateway signage 37,500 The infrastructure replacement program is in its final phase with completion of work in progress scheduled for 2005. Funding for Capital Projects is one of the challenges that the City will be facing in coming years. The City's Solid Waste Fund includes $29,000 to fund a pilot program for roll out solid waste containers. If successful, roll out containers could reduce employee injury and increase customer service. The City will maintain reserves adequate to ensure that resources are available annually for the replacement of vehicles and equipment. The Equipment Replacement Fund was created to comply with this policy. Funds are transferred to the Equipment Replacement over the estimated service life of an asset so that funds will be available to replace the asset when it is fully depreciated. The City will maintain reserves that are adequate to protect against unforeseen events. The City's total reserves are very comfortable for a city the size of West U, but they are not inexhaustible. In recognition, the budget does not include any transfers from the General fund to the Capital Improvements Fund. This marks the end of a planned draw iii down of the City's reserves, which began in 1997. During that period of time the City • renovated the Community Center, built a new Public Works building, completely renovated City Hall, built a Recycling Center and improved almost all of the City's parks. I commend the City Staff, and especially the finance department, for their many hours of • work in preparing this 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. Sincerely Michael Ross City Manager Budget 2003 Combined Summary of Revenues and Expenditures Revenues Beginning property Balance Taxes User Fees Other Total Expenditures Ending Balance General Fund Debt Service Fu d $ 2,861,228 $ 4,770,270 $ 350,000 $ 4,238,400 $ 9,358,670 $ 9,355,830 $ 2 864 068 n Water and Sewer Fund 569,981 5,970,000 1 813 944 - 50,000 6,020,000 5,951,100 , , 638,881 Water and Sewer Capital Reserve , , - 182 403 4,605,000 210,000 4,815,000 4,779,440 1,849,504 Solid Waste Fund , - (27,538) - 1 003 200 260,000 210 000 260,000 1 21 260,000 182,403 Capital Project Fund (92 361) - , , , , 3,200 1,044,410 141,252 Infrastructure Replacement Fund , 11 626 471 - 2,822,080 2,822,080 2,732,500 (2,781) Sidewalk Construction Fund , , - 4,624 593 - - 9,644,096 9,644,096 14,505,440 6,765,127 127 Equipment Replacement Fund , 248 450 - - 120,000 120,000 4,744,593 Parks Fund , 1 270 - 288,410 288,410 298,000 238,860 Recycling Fund , - 84 391 - 2,200 2,200 3,470 Senior Activity Fund , - 1 022 - 15,609 15,609 100,000 Court Technology Fund , - 5 489 2,500 loo 2,600 2,500 1,122 , - - 15,000 15,000 12,000 8,489 Total All Funds S21_R994a7 cinannaon m,.,~.. • • • • • • • • • a • • • • iv • • • W 0 0 ppoints ( • and Com • Fire . Fire Education • Fire Prevention Fire Supression • EMS • • of West Place Mayor and City City Secretary ]k ( City Manager , ( City Attorney ]k ( City Judges Finance Human Police 1 Resources • necrumng • Employee Benefil • Risk Managemen Public Works Accountlng Municipal ci CO Budgeting • Court Payroll Administration Accounts Collect Fees & Payable Fines Utility & Tax Billing = 13evelopmentlLi f General Operations Planning Services Services Building Solid Waste • Water Forestry Inspection Fleet Sewer Planning • Code Maintenance • Streets GIS Enforcement Recycling Drainage • Zoning . : Facilities Street Signs Management • • • 0 • 0 0 Parks and Recreation Patrol IL I Support Services Services • Jailing Alarm • Preventative Monitoring Patrols . Follow-Up • Crime Scene Investigation Investigation • Public Safety • Traffic Dispatch Enforcement • Public Relations Programs Park IL I Senior Operations • Maintain & Transportation develop open • Recreation & space & parks Activities • Recreational, . Social Services aquatic, & Health Fairs and sports classes Awareness & activities • Special events r V 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 that it be no less than 25% of a fund's annual revenues. In view of the City's current debt position and the plan to issue still more debt, a higher fund balance seems prudent. The City's General Fund Balance has declined $2.6 million from the $5.5 million available January 1, 1994. This decline was planned. The City used its reserves to update municipal facilities and to finance infrastructure. The 2003 Budget discontinues the use of Fund Balance for Capital. Funding for future Capital needs will require current revenues or debt. Beginning Fund Balance Revenues Expenditures Ending Fund Balance 1998 $ 3,920,772 $ 7,300,681 $ 6,855,641 $ 4,365,812 1999 4,365,812 7,260,235 7,404,847 4,221,200 2000 4,221,200 8,231,830 8,459,500 3,993,530 2001 3,993,530 8,263,530 9,263,812 2,993,248 2002 2,993,248 8,862,110 8,994,130 2,861,228 2003 2,861,228 9,358,670 9,355,830 2,864,068 2002 The 2002 Budget forecasted revenues to finance the General Fund's services at $9 million. Based on collections and data available on June 30, 2002, revenues are expected to fall short of this target by $150,000 or 1.6%. Revenues associated with building permits and court revenues are both expected to fall significantly below targets. Expenditure Estimated for 2002 The 2002 Budget appropriated $9.3 million. Of this amount, $9 million was to provide the General Fund's traditional services and $250 thousand to be transferred to other funds. Through June 30, 2002, it appears that actual expenditures will be below the appropriated amount by about 2.6% or $250,000. Financial Position in 2002 By any standard of measure, the City of West University Place's General Fund will close 2002 in sound fiscal condition. The estimated balance available for appropriation will be approximately $2.9 million. This amount represents 30% of estimated 2002 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 2003 BUDGET Projected 2003 Revenues. The City's General Fund Revenues for fiscal 2003 are forecasted to increase 3.6% over 2002 budgeted revenues. Total revenues are expected to be $9.3 million. Revenues from property taxes will grow by $303,120, a 5.4% increase. The (ad valorem) tax rate dedicated to operations will be $0.1875. For the third consecutive year assessed values grew more than 8%, increasing from $2.3 billion to $2.5 billion (8.7%) due to a strong real estate market in the Houston area, and new construction. Weakness in building permit revenue may signal a change and the value under the cap on increasing assessed value has declined significantly. Both factors indicate a slowing growth in assessed value. Revenues generated by the City's one-cent sales tax are budgeted at $565,000, slightly higher than the $558,000 budgeted in 2002. Collections of sales tax dropped in June 2001, but recent collections indicate a slight improvement. Also the occupation of a new shopping area should increase sales tax collections in 2003. Franchise taxes provide $915,000, or 9.7% of the City's General Fund revenues. Utility rate hikes, which are likely as deregulation matures in 2003, financial activity. Tax rates, service levels, and fee structures, once set, are very difficult to change. Yet these are the variables that the City Council t to tro1 the dr'ectio must use con n Estimated Budget Revenues 2002 2003 Property taxes $4,470,150 $4,770,270 Franchise taxes 908,560 915,000 Sales taxes 558,000 565,000 Licenses and Permits 439,000 453,000 Other charges and fees 610,000 541,000 Recreation fees 415,000 415,000 Fines and court costs 300,000 325,000 Other revenues 530,400 530,400 Interfund transactions 631,000 844,000 8,862,110 9,358,670 should increase this revenue source in 2003 As in previous years, the 2003 Budget anticipates a payment from the Water and Sewer Utility Enterprise Fund. This $844,000 payment is a reimbursement from the Enterprise Fund 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 2003. The 2003 Proposed Budget recommends an appropriation in the amount of $9.3 million in the General Fund. The General Fund's 2002 Budget was $9,259,900, so this Budget represents less that a 1% increase in the total budget. Personnel costs are expected to amount to $7.0 million, up 5.% over last year. 1.4% of this increase is related to new positions in the Fire Department. Health care benefits are expected to increase 17% over the prior year, the second year that this major employee cost has increased by more than 15%. Appendix C provides line by line details about WestU's expenditures. of the City's finances. In order to evaluate the impact of decisions taken during the preparation of the 2003 Budget together with the decisions taken in the years leading up to it, we have projected the financial direction embodied in the 2003 General Fund Budget into the future. The projection presented here is based on numerous assumptions about WestU's future. These guesses about the future are almost certain to be incorrect, so projections are not an absolute chart of the financial future of the City. Instead, these projections are intended to help evaluate the City's current financial direction and its potential impact on the future. The principal assumptions used to project the future financial activity of the General Fund are: The Houston economy will not slide into a recession equal that of the mid- 1980s. Inflation and interest rates will remain under control. A 2% rate of inflation was assumed. Interest rates for investing are assumed to be 2%. o The additional firefighters added in the 2003 budget are projected a full year from 2004 on. The WestU Recreation Center will Estimated Budget Expenditures 2002 2003 Administration 539,500 564,110 Finance 1,616,560 1,432,730 Police 2,737,700 2,933,260 Fire 1,809,790 1,906,400 Public Works 1,417,580 1,663,200 Parks and Recreation 873,000 856,130 Total 8,994,130 9,355,830 FOR THE FUTURE: Decisions made in preparing the 2003 General Fund Budget will impact the City's future begin operations in 2004. The projected annual operating expenditures will be $200,000 annually. The projection does not assume additional revenues from the operation of the Recreation Center. Assessed values will grow at the rate of inflation plus $20 million in new construction each year. No further draw downs of General Fund Reserves for capital or operation will be made. New pedestrian lighting will be installed in 2003 and the increased tariff associated with that program will partially impact the 2004 Budget and fully impact the 2005 Budget. Additional costs are expected to peak at $350,000 in 2006. Health care costs will continue to grow at 20% annually • • r Salaries and wages will increase 3% annually. Based on these assumptions the property tax rate in the General Fund is projected to increase from $0.1875 cents per $100 in value to $0.24 cents per $100 value in 2007. Projected Assessed Values and Property Tax Rates Assessed Tax Property Year Values Rate Tax Revenue 2003 2,515,000,000 0.1900 4,677,900 2004 2,640,950,000 0.2000 5,239,650 2005 2,687,359,500 0.2150 5,731,600 2006 2,734,233,100 0.2300 6,238,426 2007 2,781,575,430 0.2400 6,622,375 3 r Administration Mayor and City City Secretary , ( City Manager . ( 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. • Conducted diversity training for all employees. • Completed Website enhancements. Goals for 2003: • Conduct a municipal election. • Achieve compliance with Health Insurance Portability and Accountability Act. • Institute Charter amendment enhancing purchasing capabilities. • Provide orientation for new City Council Budget Changes: • Department separated into two divisions: Council and Administration. Accomplishments in 2002: • Completed construction of pedestrian bridges over Poor Farm Ditch. • Developed Sidewalk Master Plan. • Conducted a comprehensive citizen survey. • Begin implementation of enhancements to City Center as part of the Statewide Transportation Enhancement Program. • Begin comprehensive streetlight installation program. • Begin installing a new sidewalk system in accordance with Sidewalk Master Plan Account Description Actual 1999 Actual 2000 Actual 2001 Budget 2002 Revised 2002 Budget 2003 Administration Personnel $ 251,267 $ 351,345 $ 360,001 $ 373,500 $ 364,150 $ 391,010 Operating charges 208,151 241,169 214,654 173,350 173,350 78,000 Capital 8,550 4,427 517 2,000 2,000 2,000 Total 467,968 596,941 575,172 548,850 539,500 471,010 Council Personnel - - - - - 4,550 Operating charges - - - - - 88,550 Capital - - - - - - Total - - - - - 93,100 Total Administration $ 467,968 $ 596,941 $ 575,172 $ 548,850 $ 539,500 $ 564,110 STAFFING SCHEDULE BUDGET BUDGET SALARY RANGE POSITION GRADE 2002 2003 MINIMUM MAXIMUM Administration City Manager NC 1 1 115,000 (current) City Secretary NC 1 1 60,000 (current) Personnel/Risk Specialist 41 1 1 43,478 58,266 Assistant to the City Manager 39 1 1 39,469 52,893 Total administration 4 4 6 Finance Finance Accounting'( 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. Budget Changes * Human resources - Tuition ($10,000), consolidated from other budgets. * Transfers to Capital Projects eliminated Accomplishments in 2002: * Implemented laser printing of water utility bills, tax bills and direct link bills onto a single blank form. * Implemented automated check printing process using MICA toner. * Consolidated accounts payable and payroll into a single position. Goals for 2003: * Complete Annual Audit process by April 2003. * Close books and reconcile all accounts by the 20a` working day of the next month. * Reduce the number accounts with six consecutive estimated meter readings by 50%. Account Actual Actual Actual Revised Budget Description 1999 2000 2001 2002 2003 Personnel $ 419,457 $ 391,520 $ 389,767 $ 439,800 $ 439,510 Operating charges 336,346 309,440 343,705 280,170 299,900 Capital 3,444 17,500 16,291 10,170 5,500 Total 759,247 718,460 749,763 730,140 744,910 Municipal Court Personnel 158,823 158,221 156,387 156,020 163,510 Operating charges 12,628 7,529 20,794 9,200 10,400 Capital - 1,302 3,124 - - Total 171,451 167,052 180,305 165,220 173,910 City-Wide Charges Operating charges 634,854 1,024,209 1,304,938 721,200 513,910 Total 634,854 1,024,209 1,304,938 721,200 513,910 - Department $ 1,565,552 $ 1,909,721 $ 2,235,006 $ 1,616,560 $ 1,432,730 8 STAFFING SCHEDULE BUDGET BUDGET SALARY RANGE POSITION GRADE 2002 2003 MINIMUM MAXIMUM Finance Accounting Finance Director ERl 1 1 60,293 80,793 Assistant Finance Director 42 1 1 46,739 63,635 Deputy Tax/Assessor Collector 38 1 1 33,743 45,219 Accounting Specialist 36 2 2 28,016 37,543 Customer Service Representative 35 1 1 26,870 36,008 Cashier 35 1 1 26,870 36,008 Municipal Court Municipal Court Clerk 39 1 1 39,469 52,893 Deputy Court Clerk 35 1 1 26,870 36,008 Total Finance 9 9 Police • Preventative Monitoring Patrols Follow-Up • Crime Scene Investigation Investigation • Public Safety • Traff ic Dispatch Enforcement • Public Relations Programs DEPARTMENT MISSION To preserve the peace and to protect life and property by enforcing State, Federal and local laws. 11 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 * One patrol lieutenant position eliminated. Accomplishments in 2002: * Complete reorganization to improve effectiveness and reduce one position. * Made significant progress towards national accreditation. * Improved controls over department's fixed assets. Goals for 2003: * Increase traffic enforcement activity. * Achieve national accreditation. * Implement an internal investigation and inspection system to improvement operation of the department. Account Description Actual 1999 Actual 2000 Actual 2001 Revised 2002 Budget 2003 Police Personnel $ 1,166,693 $ 1,369,489 $ 1,727,940 $ 1,925,180 $ 1,965,590 Operating charges 227,939 342,455 315,449 233,290 294,540 Capital 18,850 34,662 33,021 48,480 31,000 Total 1,413,482 1,746,606 2,076,410 2,206,950 2,291,130 Communication Personnel 244,359 280,744 325,534 462,950 545,630 Operating charges 49,554 60,180 66,306 67,800 96,500 Capital - - - - - Total 293,913 340,924 391,840 530,750 642,130 Total - Department $ 1,707,395 $ 2,087,530 $ 2,468,250 $ 2,737,700 $ 2,933,260 STAFFING SCHEDULE BUDGET BUDGET SALARY RANGE POSITION GRADE 2002 2003 MINIMUM MAXIMUM Police Department Police Chief ER2 1 1 72,352 96,951 Captain ERl 1 1 60,293 80,793 Police Patrol Lieutenant PL 3 2 56,627 75,886 Police Patrol Sergeant PS 4 4 49,241 65,988 Administrative Sergeant PS 1 1 49,241 65,988 Police Officer PO 16 16 39,393 52,790 Communications Records Secretary 36 1 1 28,015 37,544 Police Dis archer PD 9 9 30,581 40,981 Total Police 36 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. 13 ACTIVITY SUMMARY The Fire Department is responsible for protecting lives and property from fire and natural disasters. The City's Fire Department provides fire suppression, emergency medical services with advanced life support capability practiced by trained paramedics, fire inspections, and health services. Budget Changes: • Communication expense reduced. Wireless communication costs transferred to Police Budget. • Three additional firefighters are added starting after June 2003. Accomplishments in 2002: • Completed ISO review resulting in lower Public Protection Classification. • Implemented ambulance service billing program. • Awarded a $30 thousand FEMA grant. Goals for 2003: • Complete plan for emergency response team plan and conduct tabletop exercise. • Hire three additional firefighters. Account Description Actual 1999 Actual 2000 Actual 2001 Revised 2002 Budget 2003 Fire Personnel $1,199,364 $1,373,146 $1,494,212 $ 1,647,300 $1,736,300 Operating charges 128,622 171,364 154,995 153,410 141,730 Capital 10,607 39,526 14,124 9,080 28,370 Total 1,338,593 1,584,036 1,663,331 1,809,790 1,906,400 Total - Department $1,338,593 $1,584,036 $1,663,331 $1,809,790 $ 1 STAFFING SCHEDULE BUDGET BUDGET SALARY RANGE POSITION GRADE 2002 2003 MINIMUM MAXIMUM Fire Department Chief ER2 1 1 72,352 96,951 Fire Marshal FC 1 1 55,679 74,616 Fire Captain FC 3 3 55,679 74,616 Fire Lieutenant FL 3 3 46,400 62,180 Firefighter FF 12 15 36,392 48,768 Total-Fire Department 20 23 14 PUBLIC WORKS Public Works Services • Code Enforcement • Facilities Management General Services ' (Operations ,1 Planning • Solid Waste • Water • Fleet Sewer Planning Maintenance Streets GIS • Recycling Drainage Zoning • Street Signs 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. 15 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 four divisions: Administration, Development Services, General Services, and Operations. Accomplishments in 2002: * Implemented new work order/complaint tracking system. * Designed and implemented a comprehensive construction schedule with monthly updates to the City website. * Completely reorganized Department to improve efficiency and customer service. * Hired Traffic Technician, remodeled and equipped sign shop. Began city-wide inventory of signs and traffic control devices. * Hired and trained Code Enforcement/ Animal Control Officer. * Completed 80% of ADA Transition Plan. * Achieved 70% compliance with Senate Bill 5. Improved drainage by inspecting and cleaning Poor Farm Ditch. * Executed preliminary engineering study for Priority Area 2 drainage. Goals for 2003: * Analyze the use of the new work order/complaint tracking software Complete Annual Audit process by April 2003. * Develop a GIS timetable and begin implementation. Train staff on GIS/ARCINFO. Analyze and streamline the plat procedure. • Begin construction based on Sidewalk Master Plan. * Complete sign inventory and initiate a total sign replacement program Complete the scanning of Development Services historical data and coordinate with GIS software for efficient data retrieval. * Research the effectiveness of the H.T.E. Click 2Gov to make inspection and permitting requests available on line. * Complete NPDES Phase II Storm Water Management Plan and Permit Implementation Process by March 2003. * Complete preliminary engineering study for Priority Area 2 drainage. 16 L Account Actual Actual Actual Description 1999 Revised Budget A numstratznn 2000 2001 2002 2003 Fersonnel $ 234,519 $ 235,438 $ 199,087 $ 172 810 Operating charges 121,695 72,962 47,282 , 46 270 Capital 2,794 1,403 1,781 , 6,900 Total 359,008 309,802 248,150 225,980 Development Services-Development Services Personnel 342,210 342,210 432,563 428 260 Operating charges 70,944 70,944 37,189 , 51 750 Capital 3,277 3,277 1,998 , 3,800 Total 416,431 416,431 471,750 483,810 Development Services - N'acility Management Personnel 65,888 65,888 42,306 80 650 Operating charges 129,895 129,895 107,270 , 151 080 Capital 11,512 11,512 5,665 , Total 207,295 207,295 155,241 231,730 General Services - General Fund Personnel Operating charges _ Capital Total _ tperations - General Fund )perating charges :apital Total 'otal - Public Works 453,917 453,917 388,874 351,870 157,678 157,678 289,051 124,190 2,911 2,911 5,253 _ 614,507 614,507 683,178 476,060 $ 1,597,240 $ 1,548,034 $ 1,558,319 $ 1,417,580 $ 243,540 57,260 S©/C) 480,320 80,300 ~ U 3,500 564,120 39,940 IS O ~b 167,840 207,780 213,190 100,980 C ca 1,500 315,670 210,140 61,690 sew 17 STAFFING SCHEDULE BUDGET BUDGET SALARY RANGE POSITION GRADE 2002 2003 MINIMUM MAXIMUM Public Works Public Works Administration Public Works Director ER3 1 1 79,587 106,646 Administrative Assistant 38 1 1 39,469 52,893 Secretary Public Works 34 1 1 28,016 37,543 Development Services Chief Building Official 43 1 1 50,244 67,332 Plans Examiner 39 1 1 41,187 55,195 Senior Inspector 39 1 1 41,187 55,195 Building Inspector 38 2 1 33,743 45,219 Code Enforcement Officer 38 1 1 33,743 45,219 Planning & Dev. Coordinator/Forester 41 1 1 43,478 58,265 Planning & Development Assistant 38 1 1 39,469 52,893 Building Secretary 36 2 2 28,016 37,543 Building Maintenance Supervisor 34 1 1 24,579 38,939 General Services General Service Supervisor 42 1 1 43,478 58,265 Crew Chief-Street 37 - 1 29,161 39,078 Equipment Operator-Street 35 1 1 24,579 38,939 Traffic Technician 37 1 1 29,161 39,078 Mechanic 36 1 1 28,016 37,543 Operations Equipment Operator 35 2 2 24,579 38,939 Maintenance Worker - Street 32 3 3 21,144 28,335 Total-Public Works 23 23 18 Parks and Recreation 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. 19 ACTIVITY SUMMARY The Parks and Recreation Department oversees implemented summer outdoor concert recreation programs, senior services, special series. events, grounds and right-of-way maintenance, Goals for 2003: as well as the development and maintenance of parks * Prepare for acquisition of recreation center. (YMCA). Accomplishments in 2002: * Develop three new recreation classes . * Completed improvements to Colonial Park. * Make impro vements to the Community * Designed lounge area for Senior Services Building. patrons. Account Actual Actual Actual Revised Budget escription 1999 2000 2001 2002 2003 Recreation FParks l $ 342,894 $ 367,983 $ 391,767 $ 451,510 $ 413,400 g charges 316,504 288,288 270,845 271,820 275,260 2,925 Total 659,398 656,27 1 665,537 723,330 688,660 Senior Services Personnel 116,820 119,018 123,467 120,770 134,870 Operating charges 19,736 26,857 25,791 28,900 28,100 Capital 3,387 - 6,148 - 4,500 Total 139,943 145,875 155,406 149,670 167,470 Total - Department $ 799,341 $ 802,146 $ 820,943 $ 873,000 $ 856,130 STAFFING SCHEDULE POSITION GRADE BUDGET BUDGET 2002 2003 SALARY RANGE MINIMUM MAXIMUM Parks and Recreation Parks and Recreation ERl 1 1 60,293 80,793 Parks and Recreation Director 1 469 39 52,893 Recreation Manager 40 38 1 1 1 , 28,016 37,543 Administrative Assistant Senior Services 40 1 1 41.187 55,195 Senior Services Manager 1 1 016 28 37,543 Senior Activity Coordinator 34 1 , 144 21 335 28 Custodian 32 1 , , Total-Parks and Recreation 6 6 i • • • i • • • • • • • • • 1 20 1 1 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 Sewer Fund also provides funds to repay debt. In 2003 the Debt Service Fund will finance $5,951,100 of debt service, a 13.2 % increase over the amount funded in 2002. To fund this increase, an ad valorem tax rate of $0.24 per $100 will be required in 2003, an increase of 1.5 cents 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 2001 is $2.5 billion, the current debt limit under this provision is $125,000,000. As of January 1, 2003 the City will owe a total of $87,640,000 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 $70,250,000. The City's most recent bond issue exhausted the authorization provided by the voters in 1996. It is estimated that the total cost of the infrastructure replacement projects will exceed the funds available leaving as much as $10 million to be financed by a future issue of Certificates of Obligation. Additionally, 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. 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 $11 million in Certificates of Obligation in the latter part of 2003. Interest rates will remain favorable. Given these assumptions, the City's Debt Service requirements are expected to increase to $7.1 trillion in 2004, then remain virtually constant for the next 20 years. The tax rate necessary to fund the City's debt service is projected to rise to $0.265 cents per $100 in 2006 and then begin to decline as assessed values rise. (Payable from Ad Valorem Taxes) Outstanding 2003 Outstanding 2003 1992 Refunding Bonds* December 31, 2002 $ Retirements December 31, 2003 Interest 1993 Permanent Imp. Bonds* 830,000 275,000 $ 830,000 275 000 $ - $ 23,240 1996 Permanent Imp. Bonds* 3,000,000 , 220,000 - 2,780,000 9,763 168 100 1998 Permanent Imp. and Ref. Bonds 13,925,000 640,000 13,285,000 , 657 914 2000 Permanent Imp. Bonds 20,755,000 205,000 20,550,000 , 1 140 244 2002 Permanent Imp. Bonds 2002 YMCA Certificates 28,140,000 40,000 28,100,000 , , 1,501,412 3,325,000 85,000 3,240,000 144,430 * After Refunding $ 70,250,000 $ 2,295,000 $ 67,955,000 $ 3,645,103 21 City of West University Place Deb t Service Fund Fiscal Beginning Debt Service Ending lance B Assessed Values Property Tax Rate Year Balance Revenues Principal Interest Fees a Actual 1996 817 914 2,768,466 1,015,000 1,558,700 7,422 1,102,161 1,482,648,030 0.170 1997 1 161 102 1 2,778,068 1,085,000 1,851,638 4,837 938,754 1,519,242,260 0.190 1998 , , 938 753 2,985,640 1,425,000 1,855,861 4,655 638,877 1,531,424,410 0.210 1999 , 877 638 3,802,529 1,585,000 2,035,008 10,063 811,335 1,545,971,060 0.210 2000 , 811 335 3,865,555 1,780,000 2,051,501 6,842 838,547 1,758,813,670 0.215 2001 , 838,547 4,486,860 1,880,000 2,811,936 400 633,071 2,054,320,850 0.215 Estimated 2002 633,071 5,204,250 2,185,000 3,0711340 11,000 569,981 2,300,000,000 0.225 Adopted Budget 2003 569,981 6,020,000 2,295,000 3,645,103 11,000 638,878 2,500,000,000 0.240 Planning 2004 878 638 6,631,078 2,685,000 39883,838 12,000 689,118 2,59510001000 0.255 2005 , 118 689 7,028,532 3,145,000 3,971,969 12,000 588,681 2,640,950,000 0.265 2006 , 681 588 7,549,361 3,715,000 3,818,413 12,000 592,628 2,687,359,500 0.280 2007 , 628 592 7,543,950 3,865,000 3,649,537 12,000 610,041 2,734,233,095 0.275 2008 , 041 610 535,151 7 4,050,000 3,465,834 12,000 617,358 2,781,575,426 0.270 2009 , 617,358 , 7,522,908 4,250,000 3,263,000 12,000 615,266 2,829,391,180 0.265 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 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. In terms of revenue, the Water Fund produces less than a third of the revenues generated in City's General Fund. In spite of the smaller revenue base, the Water Fund's impact in the community may well exceed the General Fund's. Often the initial operation of a City is its Water Utility and, in many cases, the reason for incorporating a City is the need for drinking water and the sanitary disposal of wastewater. Water and Sewer systems are expensive to construct. Operating costs are insignificant when compared to expenditures made to acquire and repair capital assets. This is true in West University Place. The City has approximately $27 million invested in capital assets associated with the water and sewer utility. Put another way, the City could operate the water and sewer utility for ten years on the cash it has invested in the system's capital assets. Additionally, much of the Water Fund's capital was acquired over thirty years ago. The cost of replacing the Fund's $27 million investment would be staggering at today's costs. 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: 2002 Financial Activity. A rate increase implemented on April 1, 2001 impacted revenues for 2002. By mid-year revenues were on track to meet $4.4 million, the amount originally estimated in the 2002 Budget. Expenditures are expected to be $2.49 million, just below the $2.5 million provided in the 2002 Budget. Altogether, Water Fund expenditures should amount to $4.4 million, including debt service ($1.2 million). The 2003 Budget. The 2003 Proposed Budget is based on revenues of $4.8 million; a 8.6% increase over the 2002 budget. This increase assumes a rate increase that 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 will reach $1.3 million in 2003 and remain fairly constant into the future. Budgeted expenditures are $4,751,440, or 7.8% higher than 2002. System operations are expected to cost $3,217,390, including the $679,000 budgeted to reimburse the General Fund for costs it incurs on behalf of the Water Fund, and $1,337,050 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 drastically with the weather. That being said costs associated with operating the water and sewer utility is expected to increase about 2% to 3% a year for the next five years. Much of the systems infrastructure will be new and maintenance costs should reflect some savings associated with lower maintenance costs. The cost of surface water purchased from the City of Houston has not increased since the mid-1990s when the contract was initiated. The other major component of the Water and Sewer rate, debt service, is expected to remain stable at $1.4 million annually into the foreseeable future. A rate increase in 2003 is inevitable, but if operating costs remain stable, then water and sewer rates should remain stable for the following three years. 23 WATER AND SEWER UTILITY FUND STATEMENT OF REVENUES AND EXPENDTURES Actual Actual Actual Revised Budget 1999 2000 2001 2002 2003 BEGINNING BALANCE $ 3,328,900 $ 3,044,569 $ 2,247,253 $ 1,789,044 $ 1,813,944 OPERATING REVENUES Service Charges 3,136,543 3,084,122 3,115,030 4,100,000 4,605,000 Interest Income 226,290 343,699 159,309 275,000 200,000 Other non-operating income 49,770 - - 5,000 10,000 TOTAL OPERATING REVENUES 3,412,603 3,427,821 3,274,339 4,380,000 4,815,000 TOTAL AVAILABLE 6,741,503 6,472,390 5,521,592 6,169,044 6,628,944 EXPENDITURES Operations 2,361,181 2,682,245 2,857,602 2,499,100 2,538,390 Administration 441,000 441,000 441,000 441,000 654,000 Transfers to Other Funds 800,000 262,440 - 200,000 250,000 Debt Service 739,582 839,452 433,946 1,215,000 1,337,050 TOTAL EXPENDITURES 4,341,763 4,225,137 3,732,548 4,355,100 4,779,440 ENDING BALANCE $ 2,399,740 $ 2,247,253 $ 1,789,044 $ 1,813,944 $ 1,849,504 24 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. 25 • Water • Sewer ACTIVITY SUMMARY The City's Water Utility Operations are the responsibility of the Public Works Director. Accomplishments in 2002: * Begin the Meter Changeout/Audit program Initiated final notice procedures for relocation of water and sewer mains west of Poor Farm Ditch and Priority Area 7A. Goals for 2003: * Complete Phase II of the Meter Changeout/Audit Program. + Seal all old water and sewer mains west of Poor Farm Ditch and Priority Area 7A. Account Description Actual 1999 Actual 2000 Actual 2001 Revised 2002 Budget 2003 Operations - Water Personnel 573,429 623,886 682,935 748,910 821,590 Operating charges 1,780,569 1,875,058 1,583,151 1,735,190 1,716,800 Capital 7,187 18,740 20,780 15,000 - Total 2,361,185 2,517,683 2,286,866 2,499,100 2,538,390 STAFFING SCHEDULE BUDGET BUDGET SALARY RANGE POSITION GRADE 2002 2003 MINIMUM MAXIMUM Water Fund Utilities Superintendent 43 1 1 50,244 67,332 Utilities Coordinator 41 1 1 43,478 58,265 Crew Chief-Field Services 38 1 1 33,743 45,219 Crew Leader-Field Services 35 3 3 26,870 36,008 Maintenance Worker-Field Services 33 3 2 22,289 28,335 Maintenance Worker I-Field Services 32 1 1 21,144 28,335 Plant Operator II 38 1 1 33,743 45,219 Plant erator I 34 4 4 24,579 38,939 Total Water Fund 15 14 26 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 2002 Budget provided $200,000 to fund capital repairs and maintenance. During 2002, the City will spend an estimated $224,040 repainting a tank, repairing the Wakeforest Water Tower, repairing sewer lines and replacing water meters. New and continued projects The Meter Replacement Program is a multi-year project that will continue in 2003 Major repairs to a lift station and the repainting of the Wakeforest Tank are included in the 2003 budget. WATER AND SEWER FUND - CAPITAL PROJECTS RESERVE STATEMENT OF REVENUES AND EXPENDITURES Actual Actual Actual Estimated Budget 1999 2000 2001 2002 2003 BEGINNING BALANCE $ 91,543 $ 196,270 $ 308,512 $ 196,443 $ 182,403 REVENUES Transfers from: Water and Sewer Operating Fund 800,000 270,833 - 200,000 250,000 Interest 1,296 15,849 15,399 10,000 10,000 TOTAL REVENUES 801,296 286,682 15,399 210,000 260,000 TOTAL AVAILABLE 892,839 482,952 323,911 406,443 442,403 EXPENDITURES - Meter Replacement Program - - - 110,000 110,000 Lift Station Repair - - - - 75,000 Paint Wake Forest Tank - - - - 25,000 Contingeny - - - 50,000 50,000 Completed Projects 691,908 174,440 127,468 64,040 - TOTAL EXPENDITURES 691,908 174,440 127,468 224,040 260,000 I ENDING BALANCE $200,931 $ 308,512 $ 196,443 $ 182,403 $ 182,403 27 28 SOLID WASTE FUND :i SOLID WASTE FUND The City collects and disposes of solid waste for its citizens. Prior to 1998 this activity was accounted for in the General Fund. Since a policy goal of the City is to finance the solid waste service with user fees, the 1998 Operating Budget separated its financial activity from the General Fund and created an enterprise fund. In addition to insuring that the solid waste service is truly fee supported, separating the waste removal service from the other services provided by the General Fund will highlight the impact of efforts to reduce the flow of waste to the landfill. FUND FINANCIAL ACTIVITY was determined and recycling. In 1998 the City spent $218 thousand for landfill service, in 2002 we are on track to spend $115 thousand, a dramatic savings. We expect that landfill charges will remain stable in 2003 and further savings will not be as substantial. 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. As in prior years, $190,000 was provided toward reimbursing the General Fund for these indirect costs, bringing the total cost of service to $937,371. Financial Activity in 2002. For the year ended December 31, 2002, the Solid Waste Fund is expected to bill an estimated $925,000 for solid waste services. A fee increase included in the 2002 Budget, was delayed in order to see if efforts to control costs could defer the need to increase fees. Costs have remained stable and the Fund is expected to end 2002 with an operating deficit of $58,358 even with the fee increase that is expected to be approved in late 2002. The direct cost of providing solid waste services in 2002 is expected to amount to $709,700, about 5% less than 2001. 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 has been declining steadily due to better control over how the fee The 2003 Budget. The Solid Waste Fund will require an allocation of $1,003,200 from the proposed municipal service fee and realize another $100,000 from sales of recyclable material providing a total of $1,113,200. The transfer of the Recycling Fund Balance to this fund should eliminate the operating deficit. Expenditures are expected to total $1,007,840 including the $190,000 payment to the General Fund. The 2003 budget includes $29,000 for a pilot program to evaluate roll out solid waste containers. - If successful, roll out containers could reduce employee injury and increase customer service. For the Future. The cost of collecting and disposing of solid waste is expected to increase at about the rate of inflation (2.5% to 3.0% annually. A rate increase is expected late in 2002 and rates should remain stable afterwards. SOLID WASTE FUND STATEMENT OF REVENUES AN D EXPENDITURES Actual Actual Actual Estimated Budget 1999 2000 2001 2002 2003 BEGINNING BALANCE $ 117,112 $ 97,806 $ 17,881 $ (58,358) $ (27,538) OPERATING REVENUES Allocation of Muncipal Fee 788,536 831,259 855,130 925,000 1,003,200 Sales of Recyclables - - - - 100,000 Interest 4,269 4,788 5,998 10,000 10,000 Transfers from other funds 100,000 - - 50,000 100,000 TOTAL OPERATING REVENUES 892,805 836,047 861,128 985,000 1,213,200 TOTAL AVAILABLE 1,009,917 933,853 879,009 926,642 1,185,662 EXPENDITURES Operations 722,114 725,972 747,367 764,180 854,410 Administration 190,000 190,000 190,000 190,000 190,000 TOTAL EXPENDITURES 912,114 915,972 937,367 954,180 1,044,410 ENDING BALANCE $ 97,803 $ 17,881 $ (58,358) $ (27,538) $ 141,252 29 30 GENERAL SERVICES SOLID WASTE Public Works General Services • Solid Waste • Recycling DEPARTMENT MISSION To provide a solid waste collection and disposal service that is effective, efficient and environmentally responsible. 31 ACTIVITY SUMMARY The Solid Waste Department reports to the City's Public Works Director. The Department collects solid waste from the City's residents and disposes of it; operates the City's recycling center; and collects limbs and other yard waste. Accomplishments in 2002: * Completed reorganization establishing a solid waste crew leader, leading to fewer customer complaints. • Completed negotiation with Republic Waste for disposal of solid waste at the Southwest Transfer Station. • Replaced one solid waste truck. • Discontinued the use of task time. • Eliminated the funding for one solid waste driver position for 2003. Goalsfor2003: • Implement a pilot program for residential roll out containers. • Expand daily recycling to include ink/laser jet cartridges. Account Description Actual 1999 Actual 2000 Actual 2001 Revised 2002 Requested 2003 General Services - Solid Waste Personnel 343,173 370,421 386,076 375,150 469,660 Operating charges 345,140 355,551 356,795 330,050 354,250 Capital - - 4,500 4,500 30,500 Administrative charge 190,000 190,000 190,000 190,000 205,000 Total 878,313 915,972 937,371 899,700 1,059,410 STAFFING SCHEDULE POSITION BUDGET GRADE 2002 BUDGET 2003 SALARY RANGE MINIMUM MAXIMUM Solid Waste Fund Driver-Solid Waste Laborer-Solid Waste 35 9 33 1 9 1 26,870 36,008 22,289 28,335 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 2002 budget provided $1,687,300 to fund projects. The sources of these funds, were transfers from the General Fund; lease purchase contracts; grants; interest; and contributions. The Fund began 2002 with a $336,365 on hand. During 2002 the Fund is expected to receive $275,000 from other funds. A $1,500,000 grant from METRO for street lights, $400,000 from Friends of West University Place Parks, $852,000 grant from the Texas Department of Transportation are expected to be received in 2003. Expenditures are expected to be $753,726 in 2002 leaving a Fund Balance of $(92,361). 2003 Appropriations. Appropriations for 2003 include funding for projects underway when the current fiscal year ends on December 31, 2002 and three new projects. Projects underway on January 1, 2003 include Street Light Replacement. METRO has granted the City $1.5 million to upgrade the City's street lighting. Gateway Signs. Funding for signage at the City's gateways is expected to cost $37,500 a year for four years. One completely new project has been included in the 2003 Budget: $125,000 has been provided as a contingency and to fund any unforeseen costs associated with acquiring the Y. For the Future. Most of the City's immediate needs for capital have been met. A new fire truck will be needed in 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 Total Project Through Expenditures Budget Cost 2001 2002 2003 Active Projects Streetlights $ 1,525,000 $ - $ 25,000 $ 1,500,000 Downtown/Edloe Street 1,115,306 10,306 50,000 1,055,000 Gateway Signs 100,000 - 25,000 37,500 New Projects YMCA/West U Community Center 125,000 125,000 Contingency 25,000 15,000 Total Project Costs $ 2,890,306 $ 10,306 $ 100,000 $ 2,732,500 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 Summary of Sources and Uses Actual Actual Actual Estimated Budget 1999 2000 2001 2002 2003 $ 145,049 $ (657,397) $ (226,884) $ 336,365 $ (92,3 225,000 900,000 800,000 250,000 50,000 52,083 25,000 25,000 157,001 16,426 17,086 50,000 3,325,000 - 577,050 311,112 3,940,202 661,365 1,234,447 537,996 3,603,837 753,726 25,000 1,500,000 862,080 35,000 400,000 2,729,719 $ (2,781) 34 INFRASTRUCTURE REPLACEMENT FUND • The Infrastructure Replacement Fund is used to plan called for completion of the last priority account for the financing of the major capital area in 2011, the accelerated schedule anticipates projects associated with replacing the City's for the completion of the seven remaining streets, drainage, water and waste water systems. priority areas by 2004. This ambitious program was initiated in the early PROGRAM FUNDING AND PROGRESS 1990s. The Infrastructure Replacement Program is Easily qualifying as the largest public works E Easily entering into its final phase. In 2003 work on the program in of the the history City, Priority Area 10 and 11B will get underway. being replacement program infrastructure wer revenues t d fi d ith d bt Funds are available to complete all priority areas , wa er an se nance w e ' except for 110. Certificates of Obligation will s broad public support and grants. The program ' issued in 2 provide the funding needed be s was demonstrated in 1995, when the City to complete all l construction by 2005. voters overwhelmingly approved a $63,000,000 Bond Program. These bonds will raise property taxes and the The approach to this program is unique. Rather water service to West U residents. cost of However these increases are expected to be well than defining the projects as an individual street within the parameters established when the project or drainage project, the City was divided program began. Debt service costs infrastructure • into 12 priority areas. All infrastructure associated wiated with this program are projected to replacement within a priority area is undertaken reach million in 2003 and remain relatively as a single project. This approach allows the constant t well into the future. contractor economies of scale, which translates into a lower total cost. Additionally, the FUND ACTIVITY disruption of City services is minunized. During 2002, work continued in priority areas 6B In 2000 rising assessed values and a strong and 7A, 7B, 8, 9, l lA and 12. The 2003 budget economic outlook persuaded city leaders to appropriates funds to nine different areas ranging accelerate the pace of the program. The original from area 5 to area 12. PROJECT SCBEDULF Total Project Project Costs Estimated Budget Cost Through 2001 2002 2003 Area 4b/5a $ 7,655,000 $ 7,653,138 $ - $ 112,000.00 Area 5b/6a 5,600,000 5,516,927 Area 6b 7,680,000 7,177,145 - 500,000 Area 7a 7,800,000 6,675,825 25,000 25,000 Area 7b 8,197,000 3,467,192 3,334,420 1,695,400 Area8 8,541,200 1,741,194 6,700,000 110,000 Area 9 7,950,000 388,711 5,061,300 2,500,000 Area 10 6,882,000 185,949 547,200 4,500,000 Area Ila 5,150,000 398,493 4,088,500 663,040 Area I lb 8,037,000 122,607 545,200 3,200,000 Area 12 4,466,300 3,566,247 800,100 100,000 Administration and issuance 376,000 192,459 25,000 S Slip Lining Perimeter Sewer Lines 1,000,000 - - 1,000,000 • Contingency 100,000 - - 100,000 79,434,500 37,085,887 21,126,720 14,505,440 35 INFRASTRUCTURE REPLACEMENT FUND STATEMENT OF REVENUES AND EXPENDITURES Actual 1999 Actual 2000 Actual 2001 Estimated 2002 Budget 2003 BEGINNING BALANCE $ 19,569,521 $ 13,450,438 $ 24,335,199 $ 18,945,925 $ 11,626,471 REVENUES Grants Interest earned on investments Bond Proceeds 600,459 355,444 - 547,825 841,753 16,107,933 259,000 952,675 6,390,000 260,000 958,106 12,639,160 260,000 984,096 8,400,000 TOTAL REVENUES 955,903 17,497,511 7,601,675 13,857,266 9,644,096 TOTALAVAILABLE - 20,525,424 30,947,949 31,936,874 32,803,191 21,270,567 EXPENDITURES Capital Projects 7,074,986 6,612,750 12,990,949 21,176,720 14,505,440 TOTAL EXPENDITURES 7,074,986 6,612,750 12,990,949 21,176,720 14,505,440 ENDING BALANCE $ 13,450,438 $ 24,335,199 $ 18,945,925 $ 11,626,471 $ 6,765,127 36 • SIDEWALK CONSTRUCTION FUND The Sidewalk Construction Fund is used to FUND ACTIVITY • account for the cost and financing of replacing the City's sidewalks. During 2001 the Fund expended $17,968 leaving a fund balance of $4,993,301. Expenditures in 2003 are expected to amount $3,000,000, but the entire $4,744,593 is budgeted. r SIDEWALK CONS IRUCHON FUND gi'ATENIEN 'OFRF'VENUESAND1331MPIUR ES Actual 1999 Pckal 2000 Actual 2001 FsGanted 2002 Budd 20x3 BE(MMBAIANCE $ - $ - $ 4,993,301 $ 4,975,333 $ 4,62093 REVENUES Pmoeedsfransaleofbonds hdaweamedonuyxsmiff" - 5,000,000 - - - - - 149,260 - 14000 TOCALREUE.VOES - 5,000,000 - 149,260 M000 TOfALAVAnARiE. - 51000,000 4,993,301 5,124,593 4,744,593 EXPENDITURES Sidmalkcatsmxiim - 6,699 17,968 500,000 4,744,593 TOl'ALEXPEN TURFS - 099 17,968 5M" 4,744,593 II~DIIQGBAL4NCE $ - $ 4,993,301 $ 4,975,333 $ 4,624,593 $ (0) • • 37 EgUIPMENT REPLACEMENT FUND • The City uses a wide variety of equipment to million in service. The cost to replace this provide services to its citizens. The Equipment equipment is estimated to exceed $2.8 million. Replacement Fund finances the purchase of In order to avoid fluctuations caused by replacing equipment routinely used by the City such as large capital and to plan for the orderly automobiles, trucks, tractors, trailers, and vans. replacement of equipment, each department is • Each City Department contributes to the charged an annual amount (roughly equivalent to Equipment Replacement Fund based on the a lease). This charge is transferred to the estimated life and replacement value of the equipment used. Equipment is purchased by the Equipment Replacement Fund and reserved for Fund when a combination of age and repair cost the purchase of replacement equipment. In 2002 indicates that the machine has reached the end of the equipment replacement charges amount to i its useful life. $300,000. FUND ACTIVITY The City expects to spend $251,000 for equipment in 2003. The Equipment Replacement Fund was The Equipment Replacement Reserve is expected established in the 1998 Budget. Currently, the decrease to $179 860. City has equipment that cost more than $1.9 , • EQUIPMENT REPLACEMENT FUND STATEMENT OF REVENUES AND EXPENDITURES Actual 1999 Actual 2000 Actual 2001 Revised 2002 Requested 2003 BEGINNING BALANCES $ 54,646 $ 105,924 $ 145,420 $ 201,810 $ 189,450 REVENUES: Transfer from the General Fund Transfer from the Water and Sewer Fund Transfer from the Solid Waste Fund Other revenues Interest 148,400 63,800 104,300 3,690 9,547 221,759 69,116 112,992 4,680 5,478 166,500 63,800 104,300 - 14,287 201,480 63,700 74,210. - 7,250 103,110 65,800 107,250 5,000 7,250 TOTALREVENUES 329,737 414,025 348,887 346,640 288,410 TOTAL AVAILABLE RESOURCES 384,383 519,949 494,307 548,450 477,860 TOTAL EXPENDITURES 278,459 374,529 292,497 359,000 298,000 ENDING BALANCE $ 105,924 $ 145,420 $ 201,810 $ 189,450 $ 179,860 RW • • • 38 . EQUIPMENT REPLACEMENT LIST Actual Actual Actual Estimated Budget 1999 2000 2001 2002 2003 General Fund Police Department Automobiles $ 53,376 $ 54,971 $ 18,428 $ 60,000 $ 90,000 Radios 119,102 - 63,554 - - Alarm Monitoring Equipment - - - - 48,000 Finance Department Central administration data server (ASP400) - - 47,678 - - Fire Department Automobile/Pickup truck - - - 22,000 - Ambulance 105,980 Breathing Air Compressor - - - - 17,000 Public Works Department Pickup trucks - - 28,137 35,000 66,000 Crew trucks - - - 95,000 Radios - 49,505 - - - Flat bed truck - 36,250 - - - TrafficjLight Controller - - - - 47,000 Tractor - - - - 30,00 Water and Sewer Fund Public Works Department Video Cameras for sewer lines - 35,633 - - - Jet Truck - 78,636 - - - Field Services Division - three pickup trucks - - - - - Solid Waste Fund Solid Waste Truck - 119,534 134,700 147,000 - TOTAL EXPENDITURES $ 278,458 $ 374,529 $ 292,497 $ 359,000 $ 298,000 U~ p ~vro 40-~ vCj q O ~2J 39 ~0 w • • • • • • s • ~ ~ 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 special revenue funds: the Parks Fund accounts for donations made by citizens for the specific purpose of improving the City's parks, the Recycling Fund accounts for revenues derived from the sale of recyclable materials which are set aside to further recycling in the community, the Senior Citizens Activity Fund accounts for revenues contributed by senior citizens for programs. One new Fund the Court Technology Fund was added to the 2002 Budget to account for the revenues generated by a Court Technology Fee added to each traffic ticket. The revenues generated by this fee will be used to acquire computers and software that will add to the efficiency of the operation of the Municipal Court. 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. . 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 2,000 200 (9,000) 1,270 THE RECYCLING FUND The Recycling Fund is closely related to the Solid Waste Fund. The 2002 Budget was based on expected revenues of $91,500. Expenditures in 2002 include a community awareness program and recycling containers. Since the activity associated with this fund is so closely tied to the Solid Waste Fund, the two funds are presented as a combined fund in 2003. RECYCLING FUND STATEMENT OF REVENUE AND EXPENDITURES Fiscal Beginning Sales of Other Expenditures Ending Year Balance Rec clables Income Solid Waste Transfers Balance 1999 2,224 35,180 617 (12,479) (25,000) 542 2000 542 98,676 49,411 (62,238) (52,083) 34,308 2001 34,308 68,105 6,604 (1,126) (25,000) 82,891 2002 82,891 110,000 1,500 (35,000) (75,000) 84,391 41 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 2003 revenues, consisting of activity fees paid by seniors, are expected to amount to $2,600. Expenditures on these activities are also expected to be $2,600. THE COURT TECHNOLOGY FUND The Court Technology was created to account for revenues generated by a four dollar Court Technology Fee charged on every ticket issued in the City of West University Place. The funds generated by this fee may be spent on technology to support the operation of the City's Municipal Court. In 2003 revenues are expected to amount to $15,000. Expenditures for computers and support are expected to amount to $12,000. COURT TECHNOLOGY FUND STATEMENT OF REVENUE AND EXPENDITURES Fiscal Beginning Ending Year Balance Fines Interest Technology Balance 1999 2000 - - - 2001 - 2,484 5 2,489 2002 2,489 15,000 - (12,000) 5,489 42 APPENDICES APPENDIX A BONDED DEBT Most cities use long-term debt to finance the construction or purchase of major capital assets. Since its incorporation 1925, the City has used debt to finance the construction of streets, drainage, water and sewer assets. 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. Nineteen years later in 2002, assessed values have increased by more than $2 billion to $2,500,000,000. 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 torn 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 station and reconstruct the most 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. The new debt called for in this plan is supported by ad-valorem taxes and net revenues from the water and sewer utility. The City's most recent bond issue exhausted the authorization provided by the voters in 1996. It is estimated that the total cost of the infrastructure replacement projects will exceed the funds available leaving as much as $10 million to be financed by a future issue of Certificates of Obligation. Additionally, 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 Outstanding Bonded Indebtedness December 31, 2002 Bonded Indebtedness Payable from Ad Valorem Taxes 1992 Refunding Bonds $ 830,000 1993 Permanent Imp Bonds 275,000 1996 Permanent Imp Bonds 3,000,000 1998 Permanent Imp Bonds 13,925,000 2000 Permanent Imp Bonds 20,755,000 2002 Permanent Imp Bonds 28,140,000 2001 YMCA Certificates 3,325,000 Bonded Indebtedness Payable from Ad Valorem Tan 70,250,000 Bonded Indebtedness Payable from Water and Sewer Revenues 1996B Waterworks and Sewer System Imp. Bonds 1,270,000 1996A Waterworks and Sewer System Imp. Bonds 4,045,000 1998 Revenue Bonds 4,560,000 2001A Waterworks and Sewer System Imp Bonds 3,015,000 2001B Waterworks and Sewer System Imp Bonds 4,500,000 Bonded Indebtedness Payable from Water and Sewe 17,390,000 Total Bonded Indebtedness $ 87,640,000 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 5% of the assessed value. Since the projected assessed value for the City in 2001 is $2.5 billion, the current debt limit under this provision is $125,000,000. As of January 1, 2003 the City will owe a total of $87,640,000 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 $70,250,000. 43 Future Activity - In 2002 the last of the bonds authorized by the voters were sold and while the progress of construction appears to be on schedule for completion in 2005, the original construction cost estimates are now projected to be too low by less than $10 million. One final debt issue in 2003 will finance this shortfall. The property tax rate dedicated to debt service is expected to increase steadily to 28 cents per $100 in value by 2006 to provide debt service for all bonds outstanding. Debt Service To Maturity Tax Revenue Supported Supported 2003 5,940,103 1,337,050 2004 6,568,838 1,342,257 2005 7,116,969 1,341,233 2006 7,533,413 1,344,702 2007 7,514,537 1,342,862 After 2007 95,627,438 20,377,576 Total 130,301,298 27,085,680 44 APPENDIX B REVENUESOURCES The City relies on four major sources of revenue to finance its activities. PROPERTY TAXES: Property (ad valorem) taxes attach as an enforceable lien on property as of each January 1 for all real and business personal property located within the City. Taxes are levied when the City Council ado is a bud et for petition for an election to determine whether to limit the tax 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. Fiscal General Debt Service Total Year Fund Fund Tax Rate 1996 0.2100 0.1600 0.3700 1997 0.2100 0.1700 0.3800 1998 0.2100 0.1900 0.4000 1999 0.2100 02100 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 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 roe taxes r g the next year, but no earlier than October 1. Taxes are due January 31 and are considered delinquent after that date. Property tax revenues are based on three major factors: assessed or estimated value, the rate of collection of outstanding balances, and the property tax rate. The Harris County Appraisal District (HCAD) is responsible for appraising the values of property sited within Harris County. State law requires HCAD to appraise all property in its jurisdiction ide Place Village Valley at least every five years at 100% of the estimated market value. The oversight of this process is vested in the Appraisal Review Board. Residential property accounts more than 98% of all property value in the City. The ratio of residential property value to total value has grown steadily for the past five years, while commercial and utility property values continue to decline as a component of total value. This trend will continue into the future. The City establishes the tax rate, assesses, and levies the tax. 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 pr P--L, 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 2003 property tax revenue is based on an estimated assessed value of $2,500,000 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. The City increased its water and sewer rates in 2001 and expects that further increases will be needed in 2003. These increases are driven by dramatic increases in debt service expenditures since 1998. 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 45 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 $14.25 monthly fee funds these services for citizens under 65 years of age. The monthly fee is $6.50 per month for citizens over 65 years of age. These fees are expected to generate $850,000 in 2002. A fee increase is expected to be approved by the City Council in November of 2002 raising the monthly charge to $15.75 for citizens under 65 years of age and to $8.00 for citizens older than 65. These increased fees should generate $1 million in 2003. SALES TAX: The sales tax in the City of West University Place is currently 825% 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 5.251/c, 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 $533,546 and is expected to amount to $83506 in 2002 on the strength of $366,666 one-time adjustment resulting from an audit of what jurisdiction West U's business were reporting to the State. Revenues from Sales Taxes are expected to generate $565,666 in 2663. 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 $915,000 in 2003. Historical Revenues (not including utility services) 1999 2000 2001 2002 2003 Property Taxes 6,610,664 7,376,687 8,532,873 9,574,400 10,740,270 Sales Tax 543,556 824,614 896,958 558,000 565,000 Franchise Fees 818,326 786,672 533,646 908,560 915,000 Licenses and Permits 396,484 496,677 472,081 439,000 453,000 Fines and Forfeitures 307,058 274,001 276,815 300,000 325,000 Charges for Services 796,763 914,686 901,544 1,025,000 1,141,000 Intergovermental 650,459 1,055,425 259,000 359,000 359,000 Investment Income 1,288,324 1,015,579 1,720,839 1,092,900 900,000 Other Revenues 343,348 478,268 389,693 250,400 250,400 46 General Fund Revenue Detail Actual Actual Actual Estimated Estimated 1999 2000 2001 2002 2003 Property Taxes Current year collections $ 3,274,482 $ 3,574,149 $ 4,136,229 $ 4,440,150 $ 4,740,270 Prior year collections 27,303 30,711 29,189 28,000 28,000 Penalty and interest 4,632 - - - Collection Fees 2,768 1,090 1,429 2,000 2,000 3,309,185 3,605,950 4,166,847 4,470,150 4,770,270 Franchise Taxes Telecommnuications 167,012 173,530 130,434 160,000 160,000 Electrical 475,920 483,480 579,778 525,390 540,000 Cable T.V. 113,434 120,393 124,293 115,000 115,000 Gas 61,960 51,108 62,453 108,170 100,000 818,326 828,511 896,958 908,560 915,000 Sales Tax 543,556 786,672 553,646 558,000 Licenses and Permits Business Licenses Electrical Cont. Lic. 21,853 16,055 18,955 18,000 22,000 Contractor Registration 36,125 28,450 29,650 27,000 25,000 Other 4,499 2,571 878 1,000 1,000 Non-Business Licenses Building Permits 153,524 220,326 221,925 210,000 210,000 Electrical Permits 31,995 32,734 31,565 25,000 25,000 Heating and A/C Permits 23,120 24,417 24,113 23,000 25,000 Plumbing Permits 53,164 82,304 58,503 60,000 70,000 Fence and Sidewalk Permit 20,340 33,716 38,225 25,000 25,000 Tree Disposition Fee 35,050 30,875 25,075 25,000 25,000 Other 16,816 21,331 23,190 25,000 25,000 396,486 492,779 472,079 439,000 453,000 Fees for service Street Light Fee $ 179,736 $ 185,122 $ 189,789 $ 182,000 $ - Ambulance Service 35,016 71,400 31,890 125,000 175,000 Alarm Monitoring 72,067 116,433 146,977 155,000 175,000 286,819 372,955 368,656 462,000 350,000 Other Charges and Fees Plan Check Fees 53,472 74,750 94,947 75,000 75,000 Re-inspection fee 19,836 25,610 49,110 26,000 50,000 Other Building Related 16,395 19,505 15,027 16,000 16,000 Pet Regulation 14,396 15,227 12,673 10,000 15,000 Child Safety Seat 13,371 16,228 18,128 16,000 18,000 Other 14,010 9,507 744 5,000 17,000 131,480 160,827 190,629 148,000 191,000 Recreation Fees Aquatic Classes 81,139 49,920 96,406 115,000 115,000 Membership Fees 74,963 87,095 81,414 92,000 92,000 Swimming Fees 57,804 47,803 51,134 55,000 55,000 Other 22,274 16,425 15,929 15,000 15,000 Rents 26,800 28,383 22,646 18,000 18,000 Class Fees 115,484 151,276 105,108 120,000 120,000 47 General Fund Revenue Detail (con&nued) Actual Actual Actual Estimated Estimated 1999 2000 2001 2002 2003 Fines and Court Costs 307,058 274,001 274,331 300,000 Earnings on Investments 306,790 346,193 336,450 280,000 280,000 Miscellaneous Rents Bellaire - Theode 22,880 19,360 22,120 22,800 22,800 Goode Co. 11,000 11,000 14,200 12,000 12,000 Houston Hills 18,649 17,827 2,467 - - Trisports Payment 14,000 14,000 - - - Paving Assessments - 930 - - - Southside expense sharing - - - 75,000 77,000 Intergovernmental - 165,337 - 100,000 100,000 Other Revenues 84,542 123,586 (11,490) 40,600 38,600 151,071 352,040 27,297 250,400 250,400 Internal Charges Water Fund $ 441,000 $ 441,000 $ 441,000 $ 441,000 $ 654,000 Solid Waste Fund 190,000 190,000 190,000 190,000 190,000 631,000 631,000 631,000 631,000 844,000 TOTAL GENERAL FUND $ 7,260,235 $ 8,231,830 $ 8,290,530 $ 8,862,110 $ 9,358,670 48 APPENDIX C General Fund - Expenditure Detail Administration Account Description Actual 1999 Actual 2000 Actual 2001 Budget 2002 Revised 2002 Budget 2003 Salaries and wages $ 182,382 $ 235,338 $ 252,469 $ 274,030 $ 253,420 $ 283,770 Overtime 965 2,509 3,381 4,420 7,270 1,700 Longevity 687 2,066 2,322 2,290 2,490 2,340 Auto allowance 7,224 7,264 7,200 7,200 7,200 9,600 Part-time/temporary - - 499 - - - Retirement contribution 23,954 31,451 34,895 35,460 32,440 37,090 Social security cont. 13,060 17,230 18,206 22,030 19,600 22,980 Health care benefits 13,993 13,321 15,673 15,940 16,880 17,890 Workers'compensation 541 836 856 630 850 640 Employee relations 8,461 39,887 21,713 10,000 24,000 15,000 Employee tuition - 1,443 2,787 1,500 - Total - Personnel 251,267 351,345 360,001 373,500 364,150 391,010 Communications costs 48,483 78,649 35,568 40,000 40,000 25,000 Printing and binding 1,930 487 2,259 1,000 1,000 - Community relations 9,923 7,740 6,899 10,000 10,000 10,000 Legal 98,745 72,643 84,189 75,000 75,000 - Consultants 9,452 25,861 13,697 5,000 5,000 5,000 Professional dues 5,820 6,010 7,778 5,000 5,000 5,000 Publications 2,334 1,630 4,464 5,000 5,000 5,000 Equipment maintenance 5,417 5,519 5,203 2,500 2,500 2,500 Election expense 5,549 5,554 5,325 - - - Recruiting and hiring - 20,175 24,309 - - - Equipment leaselrent 560 5,270 9,650 10,000 10,000 10,000 Office supplies 11,775 1,859 5,300 8,200 8,200 8,500 Travel and training 8,163 9,772 10,013 11,650 11,650 7,000 Total - Operating Chugs 208,151 241,169 214,654 173,350 173,350 78,000 Data proc. hardware 8,550 4,427 517 2,000 2,000 000 Total - Capital Total 8,550 $ 467,968 4,427 $ 596,941 517 $ 575,172 2,000 $ 548,850 2,000 $ 539,500 000 L$471,010 49 APPENDIX C, cont. General Fund (continued) - Expenditure Detail Finance Account Description Actual 1999 Actual 2000 Actual 2001 Revised 2002 Budget 2003 Salaries and wages $ 295,022 $ 272,730 $ 252,498 310,000 $ 309,750 Overtime 7,946 9,770 21,720 15,000 8,260 Longevity 3,719 2,830 2,800 2,800 2,460 Auto allowance 3,612 3,600 3,600 3,600 3,600 Part-time/temporary 9,766 - 14,170 - - Retirement contribution 37,862 37,740 36,632 42,300 40,170 Social security cont. 22,556 21,220 20,619 25,750 24,790 Health care benefits 34,501 40,260 33,483 39,040 48,290 Workers'compensation 641 870 690 810 690 Employee relations 3,653 1,000 3,555 500 1,500 Employee tuition 179 1,500 - - Total - Personnel 419,457 391,520 389,767 439,800 439,510 Communications costs 57,897 56,000 52,958 56,000 60,000 Consultants 17,965 - 10,236 250 - Other contracted svcs 144,830 184,000 152,628 160,000 181,000 Professional dues 16,922 1,200 2,465 2,600 2,600 Publications 3,443 1,500 925 500 1,200 Equipment maintenance 48,239 30,000 75,210 20,000 8,000 Recruiting and hiring 10,572 - 728 - - Equipment lease/rental 3,551 6,000 7,712 8,600 9,600 Facilities 8,030 3,600 3,286 3,500 6,000 Office supplies 6,631 10,000 17,565 12,000 11,000 Operating supplies 13,585 12,500 11,680 10,000 12,500 Travel and training 4,681 4,640 8,312 6,720 8,000 Total - Operating Chrgs 336,346 309,440 343,705 280,170 299,900 Data proc. hardware 3,444 17,500 16,291 10,170 5,500 Total - Capital Total 3,444 $ 759,247 $ 17,500 718,460 $ 16,291 749,763 10,170 $ 730,140 5,500 $ 744,910 50 APPENDIX C, cont. General Fund (continued) - Expenditure Detail Court Account Description Actual 1999 Actual 2000 Actual 2001 Revised 2002 Budget 2003 Salaries and wages $ 123,406 $ 116,808 $ 112,089 112,340 $ 116,150 Overtime 3,636 7,861 8,796 9,780 10,130 Longevity 2,229 2,364 1,515 660 720 Part-time/temporary - - - - - Retirement contribution 9,933 10,493 758 9,680 10,210 Social security cont. 9,157 9,487 10,197 8,650 8,960 Health care benefits 10,215 10,898 9,204 14,670 17,100 Workers'compensation 247 310 13,552 240 240 Employee tuition - - 276 - Total - Personnel 158,823 158,221 156,387 156,020 163,510 Communication costs 2,587 2,665 2,995 2,700 2,700 Other contracts svcs 282 90 10,633 500 500 Professional dues 605 175 595 200 600 Publications 1,109 - 651 1,100 1,100 Equipment maintenance 5,467 1,776 2,886 1,500 1,500 Office supplies 954 1,250 725 1,200 2,200 Travel and training 1,624 1,573 2,309 2,000 1,800 Total - Operating Chrgs 12,628 7,529 20,794 9,200 10,400 Data proc. equipment - 1,302 3,124 Total-Capital 3 3GE~ Total $ 171,451 $ 167,052 $ 180,305 $ 165,220 $ 173,9 51 APPENDIX C, cont. General Fund (continued) - Expenditure Detail CityWid~Charges Actual Actual Actual Revised Budget Account Description 1999 2000 2001 2002 2003 Consultants $ 83,713 $ - $ 150 $ - $ - Compensation due to separating employees - 46,227 97,048 30,000 25,000 Employee relations 290 292 - - - Human resources Recruiting and hiring - - - 5,000 22,530 Employee Safety - - - 2,900 2,900 Employee assistance - - - 3,500 3,500 Employee tuition - - - - 10,000 Insurance General liability ins 23,598 18,577 15,616 18,000 22,000 Auto liability 37,346 21,276 44,623 38,000 41,000 Auto physical damage 14,828 20,730 18,662 16,600 18,600 Errors and omissions 22,478 18,805 16,539 14,300 16,730 Real and personal prop. 776 776 1,075 1,000 1,000 Boiler and machinery 2,312 - - - - Crime & fidelity bond 1,627 1,480 1,210 1,500 1,500 Property 20,596 21,421 29,420 25,400 25,400 Other (22,411) (7,498) (12,772) - 27,000 Utilities Electricity 134,518 175,551 193,796 180,000 161,750 Street light tariff - - - - - Telephone - - 59,556 50,000 50,000 City Mgr's contingency 15,183 38,949 39,323 35,000 35,000 Computer network maint. - 17,623 692 50,000 50,000 Transfers to other funds Capital Projects 200,000 650,000 800,000 250,000 - Solid Waste 100,000 - - - Total $ 634,854 $ 1,024,209 $ 1,304,938 $ 72 $ 5 52 APPENDIX C, cont. General Fund (continued) - Expenditure Detail Police Actual Actual Actual Revised Budget Account Description 1999 2000 2001 2002 2003 Salaries and wages $ 809,624 $ 918,193 $ 1,147,115 $ 1,287,210 $ 1,330,950 Overtime 49,792 93,232 122,976 135,910 108,000 Longevity 8,919 8,869 10,333 12,080 12,620 Auto allowance 3,312 3,632 3,600 3,600 3,600 Part-time/temporary 1,739 1,313 - - - Retirement contribution 115,290 133,590 172,437 182,890 185,750 Social security cont. 66,540 76,294 94,527 106,470 111,800 Health care benefits 89,280 100,679 139,326 147,400 166,700 Workers'compensation 20,152 32,813 35,769 48,120 44,170 Employee relations 2,045 355 1,347 1,500 2,000 Employee tuition - 519 510 - - Total - Personnel 1,166,693 1,369,489 1,727,940 1,925,180 1,965,590 Communications costs 8,262 17,024 20,744 10,000 13,000 Community relations 1,610 3,437 282 2,000 3,000 Consultants - - 340 9,500 - Professional dues 7,750 1,144 864 2,000 2,000 Publications 1,543 803 1,153 760 1,000 Law enforcement liab. 13,662 13,880 16,958 13,330 13,500 Equip. replacement 94,695 127,958 95,300 63,200 65,500 Equipment maint. 26,566 74,428 58,969 27,500 56,500 Vehicle maintenance 16,348 10,683 11,265 10,000 22,000 Recruiting and hiring 213 10,424 1,341 1,000 2,500 Apprehension &jailing 1,881 2,617 1,424 2,500 3,000 Equipment lease/rental 4,138 11,918 11,633 8,000 10,000 Facilities rent 5,895 9,515 25,428 18,000 30,000 Office supplies 6,988 3,616 5,269 6,000 7,000 Operating supplies 19,382 18,800 20,653 20,000 22,500 Fuel 9,332 21,960 21,801 23,000 25,000 Travel and training 9,674 14,248 22,025 16,500 18,040 Total - Operating Chugs 227,939 342,455 315,449 233,290 294,540 Other Capital Outlay 16,005 32,077 1,847 45,480 25,000 Data proc,hardware 2,845 2,585 31,174 3,000 6,000 Total - Capital 18,850 34,662 33,021 48,480 31,000 Total $ 1,413,482 $ 1,746,606 $ 2,076,410 $ 2,206,950 $ 2,291,130 53 APPENDIX C, cont. General Fund (continued) - Expenditure Detail Communications Actual Actual Actual Revised Budget Account Description 1999 2000 2001 2002 2003 Salaries and wages $ 169,690 $ 195,399 $ 227,880 $ 327,470 $ 375,250 Overtime 8,539 16,788 22,032 34,540 30,000 Longevity 1,191 1,282 1,261 1,810 1,920 Part-time/temporary 5,816 4,480 - - Retirement contribution 23,008 27,305 32,240 43,940 51,240 Social security cont. 13,605 16,137 18,633 17,800 30,840 Health care benefits 21,351 18,459 23,021 36,730 55,590 Workers'compensation 1,159 894 467 660 790 Total - Personnel 244,359 280,744 325,534 462,950 545,630 Communications costs 16,645 981 344 3,000 20,000 Other contract services 28,755 49,823 58,990 55,000 58,000 Equipment replacement 2,758 6,671 4,785 6,000 7,500 Office supplies 864 1,594 1,340 1,200 8,000 Travel and training 532 1,111 847 2,600 31000 Total - Operating Chrgs 49,554 60,180 66,306 67,800 96,500 Total $ 293,913 $ 340,924 $ 391,840 $ 530,750 $ 642,130 54 APPENDIX C, cont. General Fund (continued) - Expenditure Detail Fire Account Description Actual 1999 Actual 2000 Actual 2001 Revised 2002 Budget 2003 Salaries and wages $ 869,927 $ 960,253 $1,030,689 $ 1,117,160 $1,199,290 Overtime 15,781 64,486 77,934 111,900 80,400 Longevity 19,294 19,815 18,727 20,830 19,920 Auto allowance 3,612 3,962 3,600 900 - Part-time/temporary 9,556 2,963 - 9,000 - Retirement contribution 118,854 138,435 151,851 154,790 165,510 Social security cont. 69,426 79,958 53,971 94,790 101,390 Health care benefits 81,130 84,059 107,891 118,010 145,790 Workers'compensation 11,218 17,127 16,252 17,420 22,000 Employee relations - 605 893 1,000 2,000 Employee tuition 566 1,484 2,404 1,500 - Total - Personnel 1,199,364 1,373,146 1,494,212 1,647,300 1,736,300 Communications costs 44,812 54,719 21,067 24,600 7,700 Community relations 1,474 4,182 4,329 3,650 5,900 Other contracted Svcs 11,629 12,640 17,800 13,800 19,600 Professional dues 850 1,310 1,160 1,000 1,000 Publications 541 643 133 80 450 Equipment Replacement 15 18,417 17,000 28,580 14,080 Equipment maintenance 6,074 10,617 11,981 12,000 12,000 Vehicle maintenance 11,092 2,123 24,385 15,000 15,000 Recruiting & hiring - 1,909 - - - Office supplies 3,409 2,545 2,982 2,500 3,500 Operating supplies 28,306 38,074 28,495 30,000 37,500 Fuel 3,527 3,906 3,336 4,000 4,000 Travel and training 16,893 20,280 22,327 18,200 21,000 Total - Operating Charges 128,622 171,364 154,995 153,410 141,730 Data processing hardware - 1,518 - 1,080 3,500 Other equipment 10,607 38,008 14,124 8,000 24,870 Total - Capital 10,607 39,526 14,124 9,080 28,370 Total $1,338,593 $1,584,036 $1,663,331 $ 1,809,790 $1,906,400 55 APPENDIX C, cont. General Fund (continued) - Expenditure Detail P. W. -Administration Actual Actual Actual Revised Budget Account Description 1999 2000 2001 2002 2003 Salaries and wages $ 176,203 $ 168,599 $ 131,836 $ 132,510 $ 167,910 Overtime 983 4,865 2,428 2,450 2,410 Longevity 1,503 1,779 1,077 570 600 Auto allowance 3,612 3,632 4,350 1,600 3,600 Part-time/temporary 3,777 5,500 9,100 - - Retirement contribution 19,934 21,770 23,502 11,730 22,430 Social security cont. 13,840 13,526 11,678 10,080 12,430 Health care benefits 13,766 12,594 11,298 10,720 25,550 Workers'compensation 447 1,181 632 450 610 Employee relations 335 795 3,186 1,200 8,000 Employee tuition 119 1,196 - 1,500 - Total - Personnel 234,519 235,438 199,087 172,810 243,540 Communications costs 15,230 2,655 4,479 10,000 1,660 Community relations 398 185 100 400 4,000 Consultants 17,169 11,874 11,186 5,000 20,000 Other contracted svcs 69,021 36,895 8,151 10,000 - Professional dues 831 864 703 1,000 2,000 Publications 518 255 50 300 500 Equipment replacement 2,600 3,017 2,600 2,600 - Equipment maintenance 4,805 2,126 4,501 3,000 3,500 Equipment lease/rental 2,244 6,646 8,254 7,200 9,000 Office supplies 4,412 2,923 3,220 3,500 5,000 Operating supplies 1,100 1,402 2,102 1,000 8,100 Electricity 215 37 - - - Travel and training 3,152 4,083 1,936 2,270 3,500 Total- Operating Charges 121,695 72,962 47,282 46,270 57,260 Data processing hardware - - 1,781 2,900 3,000 Other equipment 2,794 1,403 - 4,000 - Total Capital 2,794 1,403 1,781 6,900 3,000 Total $ 359,008 $ 309,802 $ 248,150 $ 225,980 $ 303,800 56 APPENDIX C, cont. General Fund (continued) - Expenditure Detail Development Services Account Description Actual 1999 Actual 2000 Actual 2001 Revised 2002 Budget 2003 Salaries and wages $ 187,990 $ 226,211 $ 315,623 $ 313,670 $ 332,690 Overtime 7,231 20,912 14,934 12,000 20,000 Longevity 964 1,199 1,498 1,260 1,680 Part-timettemporary 14,425 17,741 1,085 1,070 10,000 Retirement contribution 24,830 32,538 44,843 43,970 45,240 Social security cont. 15,466 18,676 24,601 24,090 27,110 Health care benefits 17,742 23,264 27,022 28,970 41,550 Workers'compensation 968 1,604 1,756 1,730 2,050 Employee relations - 66 1,201 1,500 - Employee tuition - - - - - Total- Personnel 269,616 342,210 432,563 428,260 480,320 Communications costs 1,840 6,467 3,235 2,500 3,450 Community relations 1,083 1,100 3,601 3,000 6,000 Other contracted Svcs 66,560 19,023 (8,697) 10,000 15,000 Professional dues 310 1,072 795 1,000 1,500 Publications 630 606 940 850 2,000 Equipment replacement 15,200 16,467 - - 12,850 Equipment maintenance 6,949 7,009 16,762 15,000 4,000 Vehicle maintenance 2,113 1,850 1,510 1,100 2,500 Office supplies 1,312 1,804 4,833 2,000 5,000 Operating supplies 5,645 10,577 5,706 5,800 17,000 Fuel 1,350 1,509 1,904 1,500 3,500 Travel and training 928 3,460 6,600 9,000 7,500 Total- Operating Charges 103,920 70,944 37,189 51,750 80,300 Data processing hardware 1,050 3,277 1,998 3,800 2,500 Other Equipment - - - - 1,000 Total Capital 1,050 3,277 1,998 3,800 3,500 Total $ 374,586 $ 416,431 $ 471,750 $ 483,810 $ 564,120 57 APPENDIX C, cont. General Fund (continued) - Expenditure Detail Facility Mangementment Actual Actual Actual Revised Budget Account Description 1999 2000 2001 2002 2003 Salaries and wages $ 43,907 $ 45,437 $ 28,943 $ 55,660 $ 27,910 Overtime 2,446 4,236 2,698 5,490 1,390 Longevity 642 427 301 670 540 Retirement contribution 6,208 6,568 4,122 7,580 3,850 Social security cont. 3,549 3,773 2,296 4,460 2,280 Health care benefits 5,520 3,809 3,089 5,080 2,910 Workers'compensation 1,142 1,638 857 1,710 1,060 Employee relations - - - - - Employee tuition - - - - - Total- Personnel 63,414 65,888 42,306 80,650 39,940 Communications costs 878 1336 250 1,000 600 Other contracted svcs 45,914 44,735 28,787 60,000 70,000 Publications - - - - 200 Equipment replacement - - - 5,080 2,540 Equipment maintenance 6,008 1,453 4,907 6,000 8,000 Vehicle maintenance 854 2,674 1,010 3,000 500 Building and grounds maint. 69,835 59,794 66,471 65,000 70,000 Operating supplies 14,793 17,289 4,536 9,000 15,000 Fuel 1,412 2,446 1,309 1,500 500 Travel and training 15 143 - 500 500 Utilities - 25 - - - Total- Operating Charges 139,709 129,895 107,270 151,080 167,840 Other equipment 10,074 11,512 5,665 - - Total Capital 10,074 11,512 5,665 - - Total $ 213,197 $ 207,295 $ 155,241 $ 231,730 $ 207,780 58 APPENDIX C, cont. General Fund (continued) - Expenditure Detail General Actual Actual Actual Revised Budget Account Description 1999 2000 2001 2002 2003 Salaries and wages $ $ $ $ $ 147,010 Overtime 11,180 Longevity 1,260 Retirement contribution 19,510 Social security cont. 11,670 Health care benefits 17,700 Workers' compensation 4,860 Employee relations - Employee tuition - - - - - Total - Personnel 213,190 Communications costs 2,800 Other contracted Svcs 15,000 Publications 850 Equipment replacement 5,080 Equipment maintenance - 6,500 Vehicle maintenance - - 12,000 Street signs - - - 20,000 Equipment lease/rent - - - - 3,000 Office supplies - - - 1,500 Operating supplies - - - 9,000 Fuel - - - - 8,250 Travel and training - - - - 5,000 Utilities - - - - 12,000 Total - Operating Charges - - - - 100,980 Other equipment - - - - 1,500 Total Capital - - - - 1,500 Total $ - $ - $ - $ - $ 315,670 59 APPENDIX C, cont. General Fund (continued) - Expenditure Detail Operations Actual Actual Actual Revised Budget Account Description 1999 2000 2001 2002 2003 Salaries and wages $ 250,205 $ 273,592 $ 224,293 $ 215,160 $ 126,490 Overtime 8,941 34,674 40,084 26,920 6,000 Longevity 6,668 6,422 5,343 3,650 1,080 Part-timeltemporary - 343 - - - Retirement contribution 34,856 41,308 36,763 31,180 17,230 Social security cont. 20,221 23,836 20,300 18,490 10,220 Health care benefits 40,652 48,570 44,855 40,310 38,210 Workers'compensation 16,510 25,030 17,106 15,660 10,910 Employee relations 42 142 130 500 - Employee tuition - - - - - Total - Personnel 378,095 453,917 388,874 351,870 210,140 Communications costs 1,655 1,825 1,841 1,200 1,100 Community relations - - - - 4,000 Other contracted services - - - - 5,000 Publications 112 34 25 100 400 Equipment replacement 35,200 38,133 35,200 21,440 10,640 Equipment maintenance 7,495 5,800 8,151 6,700 2,500 Vehicle maintenance 13,353 7,558 9,447 8,000 1,250 Drainage maintenance 56,490 - - - 20,000 Street maintenance 61,819 141,016 25,000 10,000 Street signs - 45 34,984 25,000 - Office supplies 202 69 570 - 300 Operating supplies 8,576 11,553 10,686 8,000 3,600 Fuel 7,924 7,054 7,629 9,500 2,000 Construction materials 11,659 12,772 5,903 9,000 - Travel and training 1,334 424 1,539 1,000 900 Utilities 12,107 10,593 32,060 9,250 - Total - Operating Charges 156,107 157,678 289,051 124,190 61,690 Other equipment - 2,911 5,253 - Total Capital 2,911 5,253 Total $ 534,202 $ 614,507 $ 683,178 $ 476,060 60 APPENDIX C, cont. General Fund (continued) - Expenditure Detail Parks & Recreation Actual Actual Actual Revised Budget Account Description 1999 2000 2001 2002 2003 Salaries and wages $149,663 $ 227,234 $ 244,727 $ 309,770 $ 238,540 Overtime 756 1,028 658 460 500 Longevity 966 922 1,025 1,250 1,170 Auto allowance 4,833 3,911 3,600 3,600 3,600 Part-time/temporary 141,065 86,488 89,332 79,070 101,610 Retirement contribution 16,215 16,599 18,365 20,900 22,700 Social security cont. 18,447 19,597 20,378 19,390 26,420 Health care benefits 7,342 6,351 5,560 8,450 12,650 Workers'compensation 3,607 5,498 4,640 5,770 6,210 Employee relations - 64 75 400 - Employee tuition - 292 3,407 2,450 - Total - Personnel 342,894 367,983 391,767 451,510 413,400 Communications costs 21,162 24,011 13,578 17,000 9,000 Community relations 55,929 32,848 2,919 500 1,000 Tri-Sports 27,000 - 27,000 27,000 27,000 Professional dues - 45 265 500 500 Equipment replacement 12,500 13,542 12,500 12,500 12,500 Equipment maintenance 3,277 8,926 7,512 5,250 5,250 Building and grounds 66,601 74,474 63,893 75,000 75,000 Swimming pool maint 24,670 18,567 17,974 19,190 20,000 Recruiting and hiring - 230 195 - - Equipment lease/rental 744 4,939 2,521 6,000 3,500 Office supplies 4,665 3,017 3,643 3,500 3,500 Operating supplies 14,638 11,042 15,208 14,000 14,000 Treatment chemicals 6,793 9,062 18,301 9,250 12,000 Travel and training 3,611 2,280 1,334 1,500 3,010 Electricity 74,914 85,307 84,002 80,630 891000 Total - Operating Charges 316,504 288,288 270,845 271,820 275,260 Furniture and equipment 7,196 7,567 1,541 6,250 Data processing hardware - 2,923 3,422 - Other equipment - 2,925 - Total - Capital 7,196 10,490 7,888 6,250 Total $ 666,594 $ 666,761 $ 670,500 $ 729,580 61 APPENDIX C, cont. General Fund (continued) - Expenditure Detail Senior Services Actual Actual Actual Revised Budget Account Description 1999 2000 2001 2002 2003 Salaries and wages $ 79,198 $ 84,019 $ 85,938 $ 85,160 $ 96,640 Overtime 952 124 571 1,000 530 Longevity 1,448 1,123 1,205 1,270 1,380 Part-time/temporary 4,460 2,800 970 - - Retirement contribution 10,537 10,920 11,866 11,540 12,530 Social security cont. 6,125 6,302 6,585 6,380 5,850 -11'ealth care benefits 13,260 12,714 15,308 14,410 16,700 Workers'compensation 840 1,016 1,024 1,010 1,240 Total -Personnel 116,820 119,018 123,467 120,770 134,870 Communication costs Community relations Boards & committees Professional dues Publications Equipment replacement Equipment maintenance Vehicle maintenance Equipment lease/rental Office supplies Operating supplies Fuel Travel and training Total - Operating Charges Furniture & equipment Data processing equipment Total-Capital Total 3,067 6,344 160 3,900 2,611 626 744 285 840 1,100 59 19,736 4,565 2,045 3,000 10,122 8,106 8,000 1,699 525 1,500 221 35 200 4,225 1,754 282 1,744 1,000 204 2,128 3,500 692 298 1,000 1,734 648 800 1,359 4,624 1,300 26,857 3,900 7,600 , 1208 1000 530 25,791 6,148 , 28,900 2,700 9,000 1,500 300 7,600 1,000 1,000 1,000 800 1,400 1,500 300 28,100 4,500 3,387 - 3,387 - 6,148 - 4,500 $139,943 $145,875 $155,406 $ 149,670 $ 167,470 62 APPENDIX C, cont. Water Utilities Fund - Expenditure Detail Water Utilities Account Description Actual 1999 Actual 2000 Actual 2001 Revised 2002 Budget 2003 Salaries and wages $ 393,627 $ 386,267 $ 381,965 $ 413,520 $ 494,740 On-call 4,076 16,082 16,249 15,980 16,800 Overtime 18,034 42,381 51,850 65,450 49,690 Longevity 5,643 5,538 6,126 7,220 7,500 Part-time/temporary 647 5,703 49,567 53,770 7,000 Retirement contribution 54,485 59,002 61,892 61,200 73,010 Social security cont. 31,568 34,045 34,309 36,400 35,090 Health care benefits 54,443 59,534 66,102 79,860 119,710 Workers'compensation 9,682 13,212 12,744 11,010 13,550 Employee relations 1,224 1,696 2,131 4,500 4,500 Employee tuition - 425 - - - Total - Personnel 573,429 623,886 682,935 748,910 821,590 Communications costs 14,976 32,792 10,260 7,500 Community relations - - 810 10,000 Surface water contract 1,006,632 1,106,714 853,981 970,000 Sludge removal 183,887 34,674 38,555 40,000 Other contracted svcs 35,247 27,447 48,574 50,000 Professional dues 1,957 2,398 2,576 3,000 Equipment Replacement 63,800 69,117 63,800 65,800 Equipment maintenance 20,674 20,497 20,201 22,500 Vehicle maintenance 4,826 9,676 12,394 8,500 Building and grounds 1,486 19,050 6,185 7,500 Water system maint. 51,448 61,570 51,411 65,000 Sewer system maint. 86,103 84,909 80,664 75,000 Recruiting and hiring - 135 - - Office supplies 1,192 1,137 385 1,000 Operating supplies 21,980 28,119 27,388 27,700 Fuel 11,646 13,811 11,583 10,600 Construction materials 9,210 10,038 7,335 7,000 Treatment chemicals 35,894 35,989 41,921 40,000 Travel and training 7,311 12,745 17,476 19,090 Electricity 222,300 304,240 287,652 305,000 Total - Operating Charges 1,780,569 1,875,058 1,583,151 1,735,190 Furniture and equipment - - - - Other equipment 7,187 18,740 20,780 15,000 Total Capital 7,187 18,740 20,780 15,000 Total $ 2,361,185 $ 2,517,683 $ 2,286,866 $ 2,499,100 7,500 10,000 970,000 47,000 53,200 1,700 65,800 19,000 7,500 5,000 55,000 75,000 1,500 25,000 10,600 39,000 19,000 1,716,800 63 APPENDIX C, cont. Solid Waste Fund - Expenditure Detail Solid Waste Fund Actual Actual Actual Revised Budget Account Description 1999 2000 2001 2002 2003 Salaries and wages $ 198,380 $ 191,618 $ 227,415 $ 196,350 $ 267,310 Overtime 21,998 15,663 12,670 18,580 17,470 Longevity 6,201 5,822 5,075 2,900 3,540 Part-time/temporary 33,428 66,050 32,408 52,900 25,700 Retirement contribution 27,461 27,992 33,653 29,060 36,650 Social security cont. 16,681 16,188 18,740 16,430 22,060 Health care benefits 27,443 31,877 39,636 44,400 79,050 Workers'compensation 10,246 15,115 15,300 12,970 17,880 Employee relations 1,335 96 1,179 1,560 - Employee tuition - - - - Total - Personnel 343,173 370,421 386,076 375,150 469,660 Communications costs Community relations Landfill tipping fees Landfill maintenance Other contracted svcs Equipment Replacement Equipment maintenance Vehicle maintenance Operating supplies Fuel Travel and training General Fund Electricity Total - Operating Charges Data processing hardware Other equipment Total Capital Administrative charge Total 3,114 22 2,500 1,000 - - - 3,000 3,000 148,659 124,733 140,045 115,000 154,000 20,956 27,708 2,613 200 - 6,478 133 12,395 6,000 9,000 104,210 112,992 104,300 107,250 107,250 5,793 9,790 8,905 6,000 6,000 23,536 43,979 51,016 53,000 35,000 8,694 7,086 10,500 11,000 9,000 21,588 27,914 25,859 22,500 22,500 150 5 9 1,000 5,000 1,962 1,211 1,131 2,600 2,500 345,140 355,551 356,795 330,050 354,250 4,500 - 1,500 - 4,500 29,000 4,500 4,500 30,500 190,000 190,000 190,000 190,000 1 205,000 $ 878,313 $ 915,972 $ 937,371 $ 899,700 $$11 64 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 famished 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. 65 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 taxes receivable which will be collected within one year. CURRENT LIABILITIES: Debt or other legal obligation arising out of transactions in the past which must be liquidated, renewed or refunded within one year. -D- DEBT SERVICE: A cost category which typically reflects the repayment of general long-term debt principle and interest. DELINQUENT TAXES: Property taxes remaining unpaid at the end of the current fiscal year. Although taxes become delinquent and accrue penalties and interest on February 1 of each year, they are 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 66 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 an ordinance and a resolution is that the latter requires less legal formality and has a lower legal status. Revenue raising measures, such as the imposition of taxes, special assessments and service charges, universally require ordinances. -P- PERSONAL SERVICES: The costs associated with compensating employees for their labor. PURCHASE ORDER: A document which authorizes the delivery of specified merchandise or the rendering of certain services and the making of a charge for them. -R- REVENUES: Increases in governmental fund type net current assets from other than expenditure refunds and residual equity transfers. -S- SPECIAL REVENUE FUND: A 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. 67 s • • • • CITY OF WEST UNIVERSITY PLACE 3800 UNIVERSITY BOULEVARD HOUSTON, TEXAS Telephone: 713.668.4441 CITY STAFF City Manager 713.662.5810 mross@westu.or City Secretary 713.662.5813 kholloway@westu.org Finance Director 713.662.5816 wthomas@westu.org Police Chief 713.662.5861 kbggley@westu.org Fire Chief 713.662.5836 tstevenson@westu.or Public Works Director 713.662.5840 rwick-er@westu.org and Recreation Director 713.662.5892 mmailes@westu.or CONSULTANTS Auditors Patillo, Brown and Hill 254.772.4901 City Attorney Jim Dougherty SERVICES Municipal Court Gabriele Perez 713.662.5825 Developmental Services Dennis Mack 713.662.5830 Senior Services Janiss Stump 713.662.5895 Garbage, Recycling Charlotte Gonsoulin 713.662.5838 Suggestion and Comments Alisa Talley 713.662.5812 69 ORDINANCE NO. 1720 AN ORDINANCE APPROVING AND ADOPTING A BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2003 AND ENDING DECEMBER 31, 2003; 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, 2003 and ending December 31, 2003; 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, 2003 and Ending December 31, 2003" ("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 amounts 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 ON FIRST AND FINAL READING, this 7th day of October 2002. Voting Aye: Voting Nay: `A Absent: 711-0- 7:z;~ ~Ifl' A Signed: ' City Secretary (Seal) Mayor Recommended: Reviewed: City Manager City Attorney CITY OF WEST UNIVERSITY PLA CE BUDGET S FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2003 AND ENDING. . DECEMB ER 31, 2003 1 001 2002 2003 • Actual Estimated Budget GENERAL FUND • BEGINNING BALANCE Cash $ 5,132,316 $ 4,963,411 $ 5,238,470 . Less: Obligations NEI BEGINNING BALANC (1,138,786) (1,970,163) (2,377,242) E REVENUES Ad Valorem Taxes 4,166,847 4,470,150 4,770,270 . City Sales Tax 896,958 908,560 915,000 Franchise Fees 533,646 558,000 565,000 Licenses and Permits 472,081 439,000 453,000 Fees for Services 338,277 462,000 350,000 Other Charges and Fees 190,629 148,000 191,000 Recreation Fees 372,637 415,000 415,000 • Fines and Court Costs 274,332 300,000 325,000 Other Revenues 444,332 530,400 530 400 Interfund Transfers 631,000 631,000 , 844,000 EXPENDITURES Administration 575,171 539,500 564,110 Finance 2,235,006 1,616,560 1,432,730 • Police 2,468,250 2,737,700 2,933,260 Fire 1,663,331 1,809,790 1,906,400 Public Works 1,558,319 1,417,580 1,663,200 Parks and Recreation 820,944 873,000 856,130 ! NET ENDING BALANCE 2,993,248 2,861,228 2,864,068 as Obligations $(1,970,163) $ (2,377,242) $ (2,000,000) • w f • 0 0 i CITY OF WEST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEA R BEGINNING JANUARY 1, 2003 AND ENDING DECEMBER 31, 2003 2001 Actual Estimated Budget DEBT SERVICE FUND BEGINNING BALANCE Cash $ 838,547 $ 633,071 $ 569,981 Less: Obligations - - - NETBEUINNINU BALANC E 83N,547 633, REVENUES Ad Valorem Taxes 4,366,026 5,104,250 5,970,000 Interest 120,834 100,000 50,000 TUI'AL REVENUES 41486,860 5,20TT5T-- -TUM-,UW EXPENDITURES Debt Service 4,691,936 5,256,340 5,940,100 Fiscal Fees 400 11,000 11,000 NET ENDING BALANCE 633,071 569,981 638,881 Cash 633,071 Obligations $ - $ $ CITY OF WEST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2003 AND ENDING DECEMBER 31, 2003 2001 2002 Actual Estimated 20UT- Budget SOLID WASTE FUND BEGINNING BALANCE Cash $ 17,881 $ - $ Less: Obligations - (58,358) (27,538) REVENUES Service Charges 855,130 925,000 1,003,200 Sales of Recyclable Material - - 100,000 Interest 5,998 10,000 10,000 Transfer from Other Funds - 50,000 100,000 1101 A-L REVENUES 861,128 96),OUO 31,213,2uo EXPENDITURES Operations 747,367 764,180 854,410 Administration 190,000 190,000 190,000 10 IAL, EXPENDIl URES 77 =11 954,180 1,04T410 NET ENDING BALANCE (58,358) (27,538) 141,252 Cash 141,252 Obligations $ (58,358) $ (28,739) $ - 01 CITY OF WEST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2003 AND ENDING DECEMBER 31, 2003 2001 Actual Estimated Budget WATER FUND BEGINNING BALANCE Cash $ 2,247,253 $ 1,789,044 $ 1,813,944 Less: Obligations ' ' - _ NE I I3EUINNJN6 BALANCE 2,247,253 1,789,044 -7717174T- REVENUES Service Charges 3,115,030 4,100,000 4,6055 ,,000 Interest 159,309 275,000 : , 000 Other - - 5,000 000 101ALREVENUEK 3,274,339 " EXPENDITURES Public Works 2,857,602 2,940,100 3,217,390 Non-Departmental 874,946 1,415,000 1,562,050 IOTALEXPENDIIUKES 3,/32,548 4,3 NET ENDING BALANCE 1,789,044 1,813,944 1,849,504 as 1,789,044- T 9 ~ 79F9 Obligations $ $ 1 1 $ , CITY OF WEST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2003 AND ENDING DECEMBER 31, 2003 Actual Estimated Budget WATER FUND CAPITAL RESERVE BEGINNING BALANCE Cash $ 308,512 $ 196,443 $ 182,403 Less: Obligations ' - _ NEI BE(31NNIN(313ALANCE 308,512 196, REVENUES Transfers from: Water and Sewer Fund - 200,000 :250,000 Interest 15,399 10,000 10,000 lUIALREVENUES 15,399 210, EXPENDITURES Capital Projects Wakeforest GST - - 25,000 Automated meter reading - 110,000 110,000 Liftstation repairs 127,468 64,040 75,000 Fiscal 2002 repair contingency - 50,000 50,000 NET ENDING BALANCE 196,443 182,403 182,403 as Obligations $ $ $ CITY OF WEST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2003 AND ENDING DECEMBER 31, 2003 Actual Estimated Budget CAPITAL PROJECTS FUND BEGINNING BALANCE Cash $ $ 336,365 $ (92,361) Less: Obligations (226,884) - REVENUES Transfers from: General Fund 800,000 250,000 Water and Sewer Fund - _ _ Parks Fund _ Recycling Fund 25,000 25,000 25,000 Grants - - 2,362,080 Interest 17,086 50,000 35,000 Other Revenues - _ _ Certificates of Obligation 3,325,000 Contributions - - 400,000 TOTAL REVENUES 74,167,086 822,080 EXPENDITURES Street lights - 25,000. 1,500,000 Gateway signage - - 37,500 Geograpic Information Study - 20,000 _ Acquire YMCA Property 3,395,314 25,000 _ WestU Community Center - - 125,000 Downtown/Edloe Project - 50,000 1,055,000 Whitt Johnson Park 208,523 _ _ Completed projects - 633,726 Fiscal Year 2003 Contingency - - 15,000 NET ENDING BALANCE 336,365 (92,361) (2,781) Cash _ Obligations $ 226,884 $ - $ (2,781) CITY OF WEST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2003 AND ENDING DECEMBER 31, 2003 2001 2002 2003 Actual Estimated Budget SIDEWALK CONSTRUCTION FUND BEGINNING BALANCE Cash $ 4,993,301 $ 4,975,333 $ 4,624,593 Less: Obligations - _ NET BEGINNING BALANCE 4 33 4,624,593 REVENUES Interest 1 4 60 120,000 TOTAL REVENUES 60 120,000 EXPENDITURES E Sidewalk Construction 00 4,744,593 Fiscal Year 2003 Contingency _ TOTAL EXPENDITURES 0 00 4,744,593 NET ENDING BALANCE 4, 93 Cash 4,975,333 4,624,593 Obligations $ - $ _ $ _ CITY OF WEST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEAR BEGINNING JANUAR Y 1, 2003 AND ENDING DECEMBER 31, 2003 2001 2002 2003 Actual Estimated Budget EQUIPMENT REPLACEMENT FUND BEGINNING BALANCE Cash $ 145,420 $ 201,810 $ 248,450 Less: Obligations - NET BEGINNING BALANCE 145,420 201,810 248,450 REVENUES Transfers from other Funds 334,600 339,390 276,160 Other Revenues - - 5,000 Interest 14,287 7,250 7,250 TOTAL REVENUES 348,887 346,640 288,410 EXPENDITURES Replacement Equipment 292,497 300,000 298,000 TOTAL EXPENDITURES 292,497 300,000 298,000 NET ENDING BALANCE 201,810 248,450 238,860 Cash 201,810 248,450 238,860 Obligations $ $ $ LffN R THE FISCAL YEAR BEGINNING JANUARY 1, 2003 AND ENDING DECEMBER 31, 2003 Actual Estimated Budget FRASTRUCTURE REPLACEMENT FUND NCE $24,335,199 $ 18,945,925 $ 11,626,471 Grants Bond Proceeds Interest EXPENDITURES Area 4B/5A Area 5B/6A Slip Lining of sewer line Area 6B Area 7A Area 7B Area 8 Area 9 Area 10 Area 11A Area I IB Area 12 Completed projects Administrative & Issuance Costs NET ENDING BALANCE Obligations 259,000 260,000 260,000 6,390,000 12,639,160 8,400,000 952,675 958,106 984,096 69,643 112,000 274,473 - 1,000,000 121,435 - 500,000 2,648,483 25,000 - 3,467,192 3,334,420 1,695,400 1,741,194 6,700,000 110,000 388,711 5,061,300 2,500,000 185,949 547,200 4,500,000 309,454 4,088,500 663,040 122,607 545,200 3,200,000 3,349,429 800,100 100,000 194,445 50,000 - 117,934 25,000 25,000 - 100,000 18,945,925 11,626,471 6,765,127 $ $ $ CITY OF WEST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2003 AND ENDING DECEMBER 31, 2003 2001 Actual Estimated Budget PARKSFUND BEGINNING BALANCE Cash $ 5,773 $ 8,070 $ 1,270 Less: Obligations _ NEI BEGINNING BALAN CE 5,773 8,070 1,2/0 REVENUES Contributions 1,926 2,000 2,000 Interest 371 200 200 101ALREVENUES 2,297 2,200 EXPENDITURES Parks and Recreation - 9,000 NET ENDING BALANCE $ $,070 $ 1,270 $ 3,470 Cash Obligations _ THE RECYCLING FUND BEGINNING BALANCE Cash $ 34,308 $ 82,891 $ 84,391 Less: Obligations - _ NEI Bh(jINNIN(i BALAN CE 34,308 82,891 84,391 REVENUES Sales of Recyclables 68,105 110,000 15,609 Grants _ Interest ' ' 6,604 1,500 'I O IAL REVENUES 74,709 111,500 EXPENDITURES Recycling Programs 1,126 35,000 Transfers out 25,000 75,000 100,000 I OrIAL EXPENDITURES 26,126 110,000 100,000 NET ENDING BALANCE 82,891 84,391 - Cash 84,,91 Obligations $ $ - $ - CITY OF WEST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2003 AND ENDING DECEMBER 31, 2003 Actual Estimated Budget SENIO BEGINNING BALANCE R CITMENS Cash $ $ 922 $ 1,022 Less: Obligations NEFBEGINNINU BALANC E REVENUES Interest on investments - 100 100 Senior Citizen's Activity Fees ' 2,173 2,500 2,500 l OlALREVENUES EXPENDITURES Senior Activities 1,251 2,500 2,500 NET ENDING BALANCE 922 1,022 1,122 Cash Obligations $ _ $ _ $ ' CITY OF WEST UNIVERSITY PLACE BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2003 AND ENDING DECEMBER 31, 2003 20 2 Actual Estimated 2003 Budget rivu- BEGINNING BALANCE Cash $ $ 2,489 $ 5,489 Less: Obligations _ _ NETSEUIN REVENUES Interest on investments Court Fees 15, 000 CEVENUES iiEi EXPENDITURES Equipment Maintenance 2,000 Data Processing Equipment 10,000 1 12,000 NET ENDING BALANCE 2,489 5,489 8,489 Cash _ Obligations $ - $ - $